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Cong Ty CP DAu Tu. Va Xfiy Dvng Binh Dinh S6 338 Lac Long Quan - P. TrAn Quang Dieu - Tp. Quy Nhon - Tinh Binh Dinh
.1% CH!
T41.TNANY. PHO HO Ciii I i
CONG TY KliM TOAN
3850 -7
G TY CO PHAN DAU TU' Y DUNG BiNH DINH
O TAI CHINH TONG HOP Cho nom tai chink ket thoe twiry 31/12/2014
Dupe ki6m wan CONG TY TNHH KIEM TOAN QUOC TE PNT — VP TP. HCM TAng 1 — S6 163 NguyZn Van Tr3i, P.11, Quan Phu Nhuan, Thanh ph6 HO Chi Minh
Tel: (84-8) 39 975 985; Fax: (84-8) 39 975 986 Website: www.pnt.com.vn
MVE LUC
TT NOi dung Trang
''\ -' 1. Bac) cao dm Ban Giam d6c 03 — 06 V
2. Bao cao Kitm town d6c lap 07 — 08
3. Cac Bao cao tai chinh t6ng hop da dtroc kitm toan
o Bang can d6i ke tan t6ng hop 09 — 10
o Bao cao Ke't qua host d6ng kinh doanh t6ng hop 11
o Bap cao ltm chuy6n tien t .' t6ng hop 12
o Thuy6t mink Bao cao tai chinh t6ng hop 13 — 30
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Trang 2
Bac) cao caa Ban Elam din
H6i Dting Quart tri va Ban Gam d6c C6ng ty CP DAu Tu va Xay Dtrng Binh Dinh (dual day goi tit la Cong
ty) han hanh trinh bay ban bao cao nay va cac bao cao tai chinh tong hop da dtrqc kiem town cua Cong ty
cho ram tai chinh ket tit& ngay 31 thing 12 nam 2014.
Thong tin khai quit
Cong ty Co phAn DAu Tu va Xay Dtmg Binh Dinh dtrqc chuyen d6i tir Doanh nghiep nha nu& là Cong ty Phat Trien Ha TAng Cac Khu C6ng Nghiep Binh Dinh theo Quyet djnh s6 90/QD-CTUBND ngay 13 thing 01 nam 2010 dm Oy ban nhan clan tinh Binh Dinh ‘,4" viec phe duyet plurcrng an chuyen d6i C6ng ty Phat Trien Ha TAng Cac Khu Cong Nghiep Binh Dinh thanh C6ng ty co phAn va Quyet djnh so 1642/QD-CTUBND ngay 29 thing 7 ram 2010 caa Oy ban nhan din tinh Binh Dinh ye viec dieu chinh, b6 sung Quyet djnh s6 90/QD-CTUBND ngay 13 thing 01 nam 2010 neu tren.
Cong ty hoot d6ng theo GiAy chimg nhan dang ky doanh nghiep so 4101137456 ngay 01 thing 9 nam 2010
do Soy Ke hooch va DAu to tinh Binh Dinh cap. Trong qua trinh hoat d6ng, Cong ty da duoc cap GiAy cluing
nhan ding k9 doanh nghiep thay d6i lin thir 1 ngay 15 thing 11 nam 2011 ve viec thay d6i von dieu le tir
84.841.000.000 Ong thinh 84.307.000.000 Ong.
Thai han hoat d6ng ctia Cong ty la 50 nam ke tir ngay dtrqc cap GiAy chang nhan dang kj, doanh nghi0p.
V6n dieu le theo GiAy chimg nhan dang 14 doanh nghiep lin thin 1 la 84.307.000.000 Ong.
Co- cAu gop vim tai ngay 31 than 12 lam 2013 va ram 2014:
W:10p 2013 TS, 1g Von gop 2014 TS, le Co dong (VND (%) (VND) (%) Ban quan ly khu kinh to Binh Dinh (*) 83.719.960.000 99,3 Quy DAu to Phat trien Binh Dinh 83.719.960.000 99,3
Cac c6 Sing kHz 587.040.000 0,7 587.040.000 0,7 Cong 84.307.000.000 100 84.307.000.000 100
(*)Ngay 08 thing 07 nam 2014, UBND tinh Binh Dinh da có Quyet dinh s6 2189/QD-UBND ve viec chuyen giao (tam th&i) quyen quan ly phan von Nha mrac tai 05 COng ty c6 phAn co phAn von Nha ntrac tren dia ban tinh. Theo do, ngay 08 thing 08 nam 2014, cac ban, nganh, to chic ban giao cho ngtrel dai dien phan vim Nha ntrac la Quy DAu to Phat trien Binh Dinh.
Try so' hoot d6ng Dia chi : SO 338 Lac Long Quan — P. Trin Quang Dieu - Tp. Quy Nhcrn - Tinh Binh Dinh Dien thoai : 056 3 541 496 Fax : 056 3 741 338 Email : [email protected]
Cong ty co don vi tivc thu6c la Trung tam Tu van Xay dung — Mai Truerng KKT co dja chi tai so 338 Lac Long Quin - Phtrong TrAn Quang Dieu — Tp. Quy Nhcm - Tinh Binh Dinh. Chi nhanh bit dAu hoot Ong tir ngay 15 thing 11 nam 2011 theo GiAy chting nhan clang kj, hoat Ong Chi nhanh s6 4101137456-001 dtrqc cap boi Ke hoach va DAu ttr tinh Binh Dinh
Hoat Ong caa Cong ty theo GiAy chirng nhan dang 1c9 doanh nghiep thay dOi 'An 1 nhu sau:
- DAu to va kinh doanh ket cAu ha tang Khu ding nghiep Pita Tai, Long My; cac khu, cum cong nghiep, khu clan cu va khu do thi mot
Trang 3
Thiel ke, tham tra va xay dung cong trinh giao thong (cau, dtro-ng Ix)); cong trinh ha tang ky thuat. Giarn sat cac cong trinh din dung: cong nghiEp, giao thong, ha tang ky thuat; duOng day va tram bien ap din tir 35KV trey xu6ng. Lip Ito so m&i thau; phan tich, danh gia ho so du thau; lap dor an dau tu;
Thkrc hiEn to van va djch vu ye cong tac.mOi tnrang (lap bao cao danh gia tic dOng mai trutmg, quan vac moi truong, ban cam ket dat tieu chuan mOi truemg, phin tich cac chi tieu ntr6c thai);
Xay dung cong trinh dan dung va cong nghiEp;
Xay dung cong trinh duirng 1)0;
Xay dung cong trinh They I9-i, con trinh Ky thuat ha tAng; cong trinh Xir lj, chit thai, khi ran, chAt thai ran;
San lip mat bang;
San xuAt nuerc tinh khiet;
Kinh doanh xang dAu;
Cho thue kho bAi;
Kinh doanh nha hang, djch vu An ueng trong khu cong nghiEp; Cho thue sin bai the chic, the thao.
Nhtina anh hterne quan trona den tinh hinh hoat done cua Cong tv
Ngay 08 thing 07 ram 2014, UBND tint! Binh Djnh da co Quyet djnh s6 2189/QD-UBND ve viEc chuyen giao (tam th&i) quyen quan IS, phan von Nha ntrac tai 05 Cong ty co phan co phAn von Nha nu& tren dja ban tinh. Theo d6, ngay 08 thing 08 nam 2014, cac ban, nganh, to chtic ban giao cho ngtroi dai din phan von Nha nuerc la Quy, Diu to Phat trien Binh Djnh. Ngay 08 thing 11 nam 2014 Cling ty da tien hanh Dai hei citing co (tong bat thuong bau HOi deng quan trj va Ban kiEm soat mai theo Nghj quyet s6 32/NQ-DHDCD.
Theo GiAy chirng nhan tru dai dau to s6 33/GCN-CTUBND ngay 27 thing 02 nam 2006 cua Uy Ban Nhan Dan Tinh Binh Djnh, Cong ty &roc mien tien thue &At 07 nam ke tir ngay xay dung hoan thanh dui dv an vao hoot dOng (ram 2007). Ngay 09 thing 11 nam 2012 Cong ty da girl van ban so 992/DTXD-KT den Cuc thue Tinh Binh Dinh ve viEc xem xet thoi gian tru dai tien thue dat del vii dor an dau to ha tAng Khu Cong nghiEp Phu Tai va Long My theo chinh sach hiEn hanh. Ngay 26 than 05 nam 2014 UBND tinh co Th6ng bac, so 87/TB-UBND ye kien ket luan cua Pito Chu tich thtrong trkrc UBND tinh Ho Quec Dung tai cuOc h9p xir 15, cac yin de ten dQng trong linh vkrc thue, tru dai au to del vii mot so doanh nghiep tren dja ban tinh". Hien nay Cuc thue Binh Dinh van con dang xem xet giai quyet. Tai th&i diem phat hanh bao cao nay, COng ty chua nhan dtrqc quyet dinh mien tien thue dAt cho ca du an dtrqc tru dai diu to cua co quan thue. Do do, 13ao cao tai chinh tong hop cua cong ty dang ghi nhan chi phi thue dat trong nam nay la 5.651.100.395 &Ong, tien thue dAt phai nOp tai ngay ket thnc nam tai chinh la 18.290.984.223 deng.
Tinh hinh tai chinh va hoat don kinh doanh doanh tong hop va !mu bay trong Bao cao tai
2014, Dai hOi ding co
Se tien (VND) 3.513.434.417
208.985.964 208.985.964
39.323.963 2.995.465.487 6.996.195.795
Tinh hinh tai chinh tai thoi diem ngay 31 thing 12 nam 2014, ket qua hoat Ong kinh chuyen den to tong hop cho nam tai chinh ket thfic ding ngay cua COng ty dtroc trinh chinh tong hop Binh kern bao cao nay (tir trang 09 den trang 30).
Theo Nghj quyet Dai hOi deng co &mg thuOng nien nam 2014 ngay 19 thin 04 nam dong da thong qua phtrcmg an phan phei Iqi nhuan nam 2013 nhu sau: Chi tieu Ca sey phan phi Quy, dau to phat trien 50,44% lqi nhuan sau thue nam 2013 Quy du phang tai chinh 3%10 nhuan sau time nam 2013 Quy khen thuang, phiic loi 3% lqi nhuan sau thue nam 2013 Thu lao HDQT, BKS 0,56% loi nhuan sau thue nam 2013 Chia co tirc 43% Iqi nhuan sau thue nam 2013 along
a
Trun;,,
N .6:o- 2 2.;
Sir kien obit sinh sau nay ket thiic nam tai chinh Theo Quyet djnh s6 4488/QD-UBND ngay 30/12/2014.cua Ch6 tjch UBND tinh Binh Dinh ve phtrang an thodi von town by phan von nha ntrot tai Cong ty CP Dau to va Xay dung Binh Dinh, thuc hien trong tam 2015, gia bin: 14.300 d6ng/C6 phieu, S6 ltrcmg CO phieu: 8.371.996.
H6i ding Quin tri va Ban dieu hanh, Quail 1$ HOi eking quan tri va Ban di'eu hanh ctia Cong ty trong nam va cho den thai diem lip bio cao nay bao g6tn:
HOi (Icing quan tri H9 va ten Chirc vu Ngay b6 nhiem Ngay mien nhiem
Vuong Phial Linh Ch6 tjch 08 thing 11 nam 2014
Nguyen Bao Thanh vien 08 thing 11 nam 2014
Nguyen Thj Mai Anh Thanh vien 08 thing 11 nam 2014
Nguyen Ng9c Toan Chti tjch 07 thing 8 nam 2010 08 thing 11 nam 2014
Nguyen Thanh Nguyen Thanh vien 07 thing 8 rain 2010 08 thing 11 nam 2014
Ban kiOm sok H9 va ten Chirc vu Ngay b6 nhiem Ngity mien nhiem
Nguyen Quang Sing Truing ban 08 thing 11 nam 2014
Nguyen Trung Hieu Thanh vien 08 thing 11 nam 2014
Trlin Han Toan Thanh vien 07 thing 8 nam 2010
Nguyen Yen Thao Twang ban 07 thing 8 nam 2010 08 thing 11 nam 2014
Tratn Van Minh Thanh vien 07 thing 8 nam 2010 08 thing 11 nam 2014
Ban diOu hanh H9 va ten Chirc vu Ngay b6 nhiem Ngay mien nhiem
Vitt:mg Phial Linh Giam d6c 08 thing 9 nam 2010
VO Dinh Luyen Pho Giam d6c 14 thing 9 ram 2010
Nguyen Van Le Ke toan truing 01 thang 01 ram 2014
Nguyen Thi Chi Phu trach ke toan 15 thing 9 ram 2010 01 thing 01 nam 2014
Klett' twin vien
Cac Bio cao tai chinh tang hop cho nam tai chinh ket thitc tai ngay 31/12/2014 dm Cong ty dugc kiem toan
COng ty TNHH Mem toan QuOc to PNT — Van phong HO Chi Minh
Tru soy chinh: Ting 1 — S6 163 Nguyen Van Tr8i, P.11, Quin Phu Nhuin, Thanh phi H6 Chi Minh
Tel: (84-8) 39 975 985; Fax: (84-8) 39 975 986; Website: www.pnt.com.vn.
Trach nhiem ciia Ban Giant dOc Ban Giam doe Cong ty chiu trach nhiem lip Bao cao tai chinh tong h9p phan anh trung thuc va hop 1j, tinh hinh tai chinh, ket qua hoat ding kinh doanh va luu chuyen tien to cua COng ty trong tirng nam tai chinh. Trong viec lip Bdo cao tai chinh tong hqp nay, Ban Giam doe phai:
• Chon lira cac chinh sach ke toan thich hop va ap dung cac chinh sach nay mOt each nhat quart; • Thuc hien cac xet doan va cac Ink tinh mgt each thin trong; • Neu ro cac chuin mkrc Ice toan Ai) dung cho Cong ty co dtrgc tuan th6 hay khong va tat ca nhang.sai
lech trong yeu so vii nhang chufin 'nue nay da dirge trinh bay va giai thich trong Bao cao tai chinh tong h9p;
irang 2
TA' CP 4.).-1t._
• Lap Bao cao tai chinh tong hqp tren ca s& hog dOng lien tuc trir trtrang hop khong the gia dinh ring Cong ty se tiOp tic hog dOng lien tuc.
• Thiet lap va thuc hien he thOng kiem soat not b0 mOt cach hitu hieu de dam bao viec lap va trinh bay BA° cao tai chinh tong hqp khong co sai sot tong yeu do gian Ian hoac nham
Ban Giam chic dam bao ring, Cong ty da tuan thu cac you cAu neu tren khi lap Bao cao tai chinh tong hqp; cac so ke toan thich hop duqc ltru gia day du de phan anh tai s bit th&i diem nao, mix dOschinh xac hop ly tinh,hinh chinh C6ng ty vi Bao cao tai chinh tong hqp duqc lap tuan thu cac chuan muc ke Wan va Che toan Doanh nghiep Viet Nam duqc ban hanh theo Quyet dinh so 15/2006/QD—BIC ngay 20 thing 3 nam 2006 cua BO truang BO Tai chinh ciing nhu cac thong to fluxing dan thuc hien chuan muc va the dO ke toan cua BO Tai chinh.
Ban Giam doc °Ong ty ciing chju trach nhiem bao ve an wan tai san cua Cong ty va do de) da thuc hien cac bien phap thich hqp de ngan chin va phat hien cac hanh vi gian Ian va cac vi pham khac.
Phe duvet Mu cao tai chinh Ban Giam doe phe duyet Bao cao tai chinh tong hop, dinh kern. Bao cao tai chinh tong hop da phan anh trung thuc vi hop tinh hinh tai chinh Cong ty phan Diu Tu. va Xay Dkmg Binh Dinh tais thoi diem ngay 31 thing 12 nam 2014, cling nhu ket qua hoot dOng kinh doanh va cac 1u6ng ltru chuyen tien cho nam tai chinh ket thuc ngay 31 thing 12 nam 2014, phu hop voi cac chuan muc ke toan va Che dO Kt toan Doanh nghiep Viet Nam &rot ban hanh theo Quyet dinh so 15/2006/QD7BTC ngay 20 thins 3 nam 2006 cua BO tnremg BO Tai chinh cling nhu cac thong to huemg dan thuc hien chuan muc va the dO ke toan cua BO Tai chinh.
Thay mat va dai (WO Ban Giam dOc
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CoNG TY
DAU RI VA c) 'Q' 06 PHAN.
XA' D1.51,13 Yr!' ENT:
Guam diic
Ouy Nhon. ngay 06 thing 03 nam 2015
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Prudent & True
•aa ry...av 'ea. I I a 411111W I 4,16.1.1WII I %Oral • %XII ■■■•••■• ILA I $1I
PNT INTERNATIONAL AUDITING CO., Ltd. — HCM.0 Office
S6: 009/2014/BCKT-PNT Thanh pha Ha Chi Minh, ngay 06 Mang 03 nam 2015
BAO CAO KIEM TOAN DOC LAP
Kinh - HOi ding quan tri Cong ty CP DAtt tir va Xfiy dung Binh Dinh,
- Ban Giam Dtic Cling ty CP Dfiu tu. va Xfiy dung Binh Dinh.
Bay cao kiem toan clac lap ye Bcio cao tai chinh tong hqp awl COng ty CP Dciu to va Xciy chmg Binh Dinh cho nam tat chinh ket thitc tgi ngay 31 thong 12 nam 2014
Chung toi da kiEm toan cac bao cao tai chinh tong hqp cho nam tai chinh kEt thuc vao ngay 31/12/2014 kern theo cua COng ty CP Dau ttr va Xay dung Binh Dinh, dugc lap ngay 06 thcing 03 nam 2015, tic trang 9 den
trang 30, bao gom Bang can del ke toan tang hqp tai ngay 31/12/2014, Bao cao ket qua hoat Ong kinh doanh tong hp?, Bao cao ltru chuyEn tien to tang kip cho nam tai chinh kEt thCic ding ngay va Ban thuyet
minh bao cao tai chinh tang hop.
Trach nhiem ciza Ban Giam dOc
Ban Giant dee C6ng ty chiu trach nhiem ye viec lap va trinh bay trung thuc va hqp 15, bao cao tai chinh cua Cong ty theo chuan muc ke toan, chE de ICE toan (doanh nghiep) Viet Nam va cac quy dinh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh va chiu trach nhiem ve kiem soot nei be ma Ban Giam dOc xac dinh la can thiet a darn bao cho viec lap va trinh bay bao cao tai chinh khong CO sai sot trong yeu do gian Ian hoac nham
Trich nhiem cfia Kiem twin vier'
Trach nhiem cua chung toi là dtra ray kien ve bao cao tai chinh dua tren kEt qua cua cuec kiem tan cho cac nghiep vu kinh to phat sinh trong giai doan tir ngity 1/1/2014 den ngay 31/12/2014 ma khong dat van de xem xet Iai s6 du dau k5,. Chung toi da tien hanh kiEm tan theo cac chuin muc kiem Wan Viet Nam. Cac chuan muc nay yeu eau chUng toi tuan thu chuin muc va cac quy dinh v'E deo dire nghe nghiep, lap ke hooch va thuc hien cuec kiEm toan de dat dugc sir dam bao hqp 15 ve viec lieu bao cao tai chinh cua Cong ty c6 con sai set trong y4u hay khong.
Cling viec kiEm toan bao gam thuc hien cac thit tuc nham thu thap cac bang chCrng kiem toan ye cac s6 lieu va thuyet minh tren bao cao tai chinh. Cac thu tuc kiEm toan dugc ltra chon dua tren xet doan cua kiem wan vien, bao gam danh gia rui ro co sai sot trong y4u trong bao cao tai chinh do gian len hoac nham Ian. Khi thuc hien dinh gia cac rui ro nay, kiem wan vien da xem xet kiem sok nei be dm Cong ty lien quan den viec lap va trinh bay bao cao tai chinh trung thuc, hqp IS, nham thiet ke cac thu tuc kiem town phi' hqp vai tinh hinh thuc fe, tuy nhien khong nham muc dich dua ray kien vE hi'eu qua cua kiEm soot nei be dm Cong ty. Cong viec ki4in toan cang bao g6m danh gia tinh thich hqp ctia cac chinh sach ke toan dugc ap dung va tinh hqp 1S, dia cac trac tinh ke wan dia. Ban Gam dec ding nhtr dinh gia viec trinh bay tang the bar) cao tai chinh.
Chung toi tin tirang rang cac bang chimg kiem wan ma chung toi da thu th'ap dugc la day du va thich hqp lam co so cho y kien kiem toan ngoai trir cua chting toi.
•■■•••.‘
TAng 1, SO 163 Nguyen Van Tr6i Phubmg 11, Qu4n Phu Nhuan ,Tp HCM WWW. pnt. c.o m. vn — www.tnp.net.vn
Trang 7
it
Co' s& ciia y kien kiem toan ngoyi trir
1. Den th&i diem phat hanh bao cao kiem toan, chimg toi vin chtra nhan dtrot thu xac nhan cua cac khoan clued day, voi nhung tai lieu hien có tai don vi, chung Col kitting the kiem tra, xac dinh tinh dung din dm cac khoan myc nett tren bang cac thu tyc kiem toan thay the khac:
Khoan myc Gia tri (VND) Phai thu khach hang 20.569.432.310 Kilda hang tra tien trtrac 17.137.551.822 Phai tra nha cung cap 3.861.665.811 Ung trtrac cho nha cung cap 127.812.580 Phai thu khac 1.446.273.000 Phai tra khac 1.941.275.662 Tam Ung 60.620.000
2. Trung tam Tu yin Xfiy dung — Mei Tnkmg KKT la don vi trtrc thuec cua ding ty co theo doi khoan cling no phai tra vei cong ty tren tai khoan phai tra ngtkri ban veri tEng gia tri la 192.238.705 dEng, tuy nhien tren so sach ke toan tai cong ty khong the hien th6ng tin tren.
kien kiem toan ngoai trir
Theo Y kien cua chting toi, ngoai trir anh htrang ctia yin de nau trong doan "Ca s& cua y kien kiem toan ngoai bao cao tai chinh tEng hop da phan anh trong thtrc va hop ly, ten cac khia canh tong yeti tinh hinh tai chinh cua Cong ty CO phin Diu to va Xay dirng Binh Dinh tai ngay 31/12/2014, cung nhtr ket qua hoot Ong kinh doanh va tinh hinh ltru chuyen tien to cho nom tai chinh ket thuc ding ngay, phi, hop WA chuin mirc ke toan, the de ke toan doanh nghiep Viet Nam va cac quy dinh phap ly co lien quan den vies lap va trinh bay bao cao tai chinh.
Van de khac
Bao cao tai chinh cua Cong Ty Co phin Diu to va Xay cltrng Binh Dinh cho nAm tai chinh ket thac ngay 31/12/2013 dA duvc kiem toan bori cong ty kiem toan khac theo bao cao kiem toan s6 057/2014/BCTC-KTTV ngay 31 thang 3 nom 2014 da- duaraY-tien ngoai trir.
Cong ty TNHH Kiem,Ttian QuOc Te PNT — Van phong TP.HCM
( Kiem toan vian
HOANG HUNG NGUYEN TAN QUANG
SE GiAy CN DKHN kiem toan: 0072-2014-136-1 SE GiAy CN DKHN kiem toan: 2433-2014-136-1
Trang
BANG CAN DOI Kt TOAN Tai ngety 31 Mang 12 tram 2014
TAI SAN
TONG HcIP
MS TM
Ban hanh theo ngay 20/03'2006 cua
S6 cu6i nim
MAti s6 B 0I-DN OD se, 15/2006/0D-BTC B6 trumg B6 Tai chinh
floe vi filth clang
S6 diu nim
A. TM san ngin han 100 77.319.851.430 54.145.088.431 I. TiLi va cac khoan tuvng (Wang tier' 110 V.01 23.344.603.328 24.736.625.251 1. Tien 111 7.244.603.328 4.340.625.251
2. Cic khoan tucmg ducmg tien 112 16.100.000.000 20.396.000.000
H. Cac khoin 'Saul to tai chinh ngin han 120 32.500.000.000 8.500.000.000
1. DAu ttr ngin han 121 V.02 32.500.000.000 8.500.000.000
III. Cfic khoin phai thu 130 21.278.799.012 20.874.543.180
1. Phai thu khach hang 131 V.03 28.926.585.860 27.641.746.904
2. Tra trtroc ngtroi bin 132 V.04 361.707.152 1.278.698.887
4. Cac khoan phai thu khac 135 V.05 1.481.273.000 1.444.864.389
4. Du- phong no phai thu ngin han kilo doi 139 V.06 (9.490.767.000) (9.490.767.000)
IV. Hang ton kho 140 129.047.427
1. Hang ton kho 141 V.07 129.047.427
V. Tai san ngin han khac 150 67.401.663 33.920.000
2. ThuC' GTGT duvc khAu tit. 152 6.781.663
3. Tai san ngin han khic 158 V.08 60.620.000 33.920.000
B. Tai san dai han 200 192.400.144.493 198.674.685.617 II. Tai san c6 dinh 220 192.400.144.493 198.627.728.539 1. Tai san co dinh lau hinh 221 V.09 140.473.674.204 150.462.987.663
- Nguyen gici 222 211.935.180. 777 220.789.361.892
- Gia tri hao mon luy ki 223 (71.461.506.573) (70.326.374.229)
4. Chi phi xay dvng co ban do dang 230 V.10 51.926.470.289 48.164.740.876
V. TM san dai han khgc 260 46.957.078 1. Chi phi tra trtrefc dai han 261 46.957.078
TONG CONG TAI SAN 270 269.719.995.923 252.819.774.048
Ccic ghi cha kern theo is b6 phan hop thanh cua Brio cao tai chinh nay Trang 9
BANG CAN DOI Kt TOAN TONG I-IqP Tai ngety 31 thang 12 nam 2014
NGUON VON MS TM
Ban hanh theo ngay 20/03/2006 ctia
sd cudi nam
so B 01-DN OD so 15/2006/0D-BTC
BO trtremg Ba Tat chinh
Dan vi tinh d ang
S6 dau nam
A. Nq phai tra 300 125.222.831.879 101.523.686.016 I. Nq nglin ban 310 43.866.772.960 32.078.860.580 2. Phil tra cho ngubi ban 312 V.11 4.314.406.811 3.361.079.883 3. Ngueri mua tra tidn truesc 313 V.12 17.137.551.822 5.093.283.819 4. Thud va cac khoin phai Op Nha ntroc 314 V.13 18.579.954.272 17.052.414.060 5. Phai tra ngubi lao deng 315 V.14 1.240.838.649 388.428.977 6. Chi phi phai tra 316 V.15 627.311.456 114.620.547 8. Cac khoin phai tra, phai nep ngin han khic 319 V.16 1.967.838.202 6.057.657.510 9. Quy khen thtrang va phuc lqi 323 V.17 (1.128.252) 11.375.784 II. Nq dai Ilan 330 81.356.058.919 69.444.825.436 2. Doanh thu chtra thuc hien 338 V.18 81.356.058.919 69.444.825.436 B. V6n chti s& him 400 144.497.164.044 151.296.088.032 I. Vdn chti so' him 410 V.19 144.497.164.044 129.158.429.233 1. Vein dau to dia chti se hQu 411 84.307.000.000 84.307.000.000 3. V6n khic dm chit so hau 413 31.674.492.565 75. Quy dau to phat trien 417 8.681.474.091 4.672.954.458 8. Quy du phong tai chinh 418 286.099.252 10. Lqi nhuan sau thud chtra phan ph6i 420 8.466.545.818 6.966.198.809 11. Ngudn von dau to XDCB 421 43.042.144.135 1.251.684.149 II. Ngudn kinh phi, quy kluic 430 22.137.658.799 3. Ngudn kinh phi da hinh thinh TSCD 433 22.137.658.799
TONG CQNG NGUON VON 440 269.719.995.923 252.819.774.048
CAC CHI TIEU NGOAI BANG CAN DOI Kt TOAN
TM Sd cudi nam SO adu nam
1. Tai sin thud ngoai 2. Vet ttr, hang hba nhen gia he, nhen gia Ong 20.898.607.787 3. Hang hba nhen ban he, nhen ky geri,14 ctrqc 1.251.684.149 4. Nq khb doi da xir 1S, 420.827.491 420.827.491 5. Ngoai tg cac loai (USD) 6. Du town chi su nghiep, dlr an
Ke toin trtr&ng
Quy Nhan, ngily 06 thcing 03 nam 2015
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NGUYEN VAN LE HON G PHIEU LINH
Cac ghi theo lb by phan hop !Wrth ctia Biro coo tai chinh nay Trang 10
TV CP DAL: Ti: V 74...!-A • MAu so B 02-DN
Ban hanh then OD so 15/2006'QD-BTC
20/03/2006 cua BO truang BO Tai chinh
Don vi tinh : ding
BAO CAO KED' QUA KINH DOANH Cho ?Om tai chinh ket thiic ngiry 31/12/2014
CHI TIEU
TONG HOP ngay
MS TM Nam nay Nam trtr&c
1. T6ng doanh thu 01 29.198.441.961 32.521.988.112
2. Cac khoin giam trir 02
3. Doanh thu thuin 10 VI.01 29.198.441.961 32.521.988.112
4. Gia von hang ban 11 V1.02 18.389.629.271 17.042.626.620
5. Lqi nhutm.g(ip ve ban hang va cung cif) dich vu 20 10.808.812.690 15.479.361.492
6. Doanh thu hoot dOng tai chinh 21 VI.03 2.278.554.024 1.248.238.993
7. Chi phi hog dOng tai chinh 22
Trong do: chi phi IN vay 23
8. Chi phi ban hang 24
9. Chi phi quan 1Y doanh ngh4 25 VI.04 4.312.634.408 9.339.715.838
10. Lqi nhu4n than tir hoot d(ing kinh doanh 30 8.774.732.306 7.387.884.647
11. Thu nhap khac 31 VI.05 171.979.644 502.008.822
12. Chi phi khac 32 VI.06 124.877.885 454.131.818
13. Lqi nhuOn khac 40 47.101.759 47.877.004
14. Tong kri nhta'n ke toan trtre.e thud 50 8.821.834.065 7.435.761.651
15. Chi phi thud thu nha.p hign hanh 51 V1.07 448.841.525 469.562.843
16. Chi phi thud thu nh4p hoan lai 52
17. Lqi nhOn sau thud chtra phan phi 60 8.372.992.540 6.966.198.808
18. Lai ca ban tren c6 phiL 70 V1.08 993,16 826,00
Ke toin trterng
NGUYEN VAN LE
Ouy Nhan, ngdy 06 thcing 03 nate 2015
.(2. CONG TY có
DAU 'RC V XAY OVA
NH Eh PHIEU LINH
c. m dOc
"-0
Cac ghi cha kin? rhea la 6(3 pha'n hop thanh cac Biro coo fat chinh nay Trang 11
Lap theo phumg phap gicin tiep
CHI TIEU
1. Ltru chuyen tien ti' hoat Ong kinh doanh 1. Loi nhuan trterc thue 2. Dieu chinh cho cac khan - KhAu hao TSCD - Cac khoan dtr phong - Lai, 18 tir boat Ong dau ttr 3..1.4i nhuan tir hoat (gong kinh doanh trtr&c thay d6i von Iuu thing - Tang, giam cac khoan phai thu - Tang, giam hang ton kho - Tang, giam cac khoan phai tra - Tang, giant chi phi tra till& - Tien iai vay da tra - Thue thu nhap doanh nghiep da n6p - Tien chi khac cho hoat Ong kinh doanh Ltru chuyen den thulin tir hoat thing kinh doanh II. Ltru chuyen tiers tir boat Ong at. u ti 1. Tien chi de mua sam, xay dtmg TSCD va cac tai san dai han khac 3. Tien chi cho vay, mua cac cong cu nq dm don vi khac 4. Tien thu h6i cho vay, ban cac cong cu nq dm don vi khic 7. Tien thu lai cho vay, c6 tic va Igi nhuan dtrgc chia Lull chuyen den than tir hoat clOng dau to III. Ltru chuyen den tir hoat Ong tai chinh 1. Tien thu tit. Oat hanh c6 phieu, nhan gop von dm chit so hiru 2. Tien chi tra von g6p von cho cac chit se' hall, mua lai co phiOu dm. DN da phat hanh 6. Co tire, lqi nhuan da tra cho chit so lulu Ltru chuyin tien than tir hoat Ong tai chinh Ltru chuyen tien thuan trong IcS, Tien va titan dtrang tien du IcSt
Tien vattro:ng throng cu6i
MAu sS B 03-DN Ban hanh theo OD so
15/2006/QD-BTC ngay 20/03/2006 cua Ba truang
BO Tell chinh
MS Nam nay
Dan vi tinh : thing
Nam truck
01 8.821.834.065 7.435.761.651
02 8.184.553.470 7.026.254.498 03 4.932.868.000 05 (2.278.554.024) (1.213.406.859)
08 14.727.833.511 18.181.477.290 09 (437.737.495) (9.567.142.296) 10 (129.047.427) 482.115.743 ,r. I 1 13.452.818.422 18.124.155.152 7
12 46.957.078 46.957.078
13 14 (652.646.196) (505.235.011) 16 (246.573.087) 20 27.008.177.893 26.515.754.869
21 (11.909.000) (25.373.223.059)
23 (32.500.000.000) (8.500.000.000)
24 8.500.000.000
27 2.278.554.024 1.213.406.859
30 (21.733.354.976) (32.659.816.200)
31 379.965.000 14.213.758.272
32 - (15.920.000)
36 (7.046.809.840) (15.740.671) 40 (6.666.844.840) 14.182.097.601 50 (1.392.021.923) 8.038.036.270 60 24.736.625.251 16.698.588.981
70 23.344.603.328 24.736.625.251
I
BAO CAO LtrU CHUYEN TIEN TE TONG MP Cho nam tai chinh ket thac ngay 31/12/2014
ice toin true/1g
NGUYEN VAN LE
Quy Nhan, ngay 06 thong 03 116117 2015 . A
(:) M doe GONG TY CO PHAN.
EgU TU VA XAY tiNTEI
('-q• •
C.
LINH SON Tl;y
Cac ghi theo la by phan hpp thanh cua Bao coo tai chinh nay Trang 12
L
THUYET MINH BAO CAO TAI CHINH TONG HOP Miu s6 B 09-DN Ban hanh theo OD sd 1/2006/QD-BTC
Cho nein, tai chinh ket thue ngery 31/12/2014 5
ngity 20'03/2006 caia Bd truemg Bd Tai chinh
I. fiac diem hoat dOng cua doanh nghiep
1. Hinh thtrc so' hum vim
Cong ty Co phAn.
2. Linh %Arc kinh doanh
Linh vIrc kinh doanh: BAt Ong sin va cung cap dich vv.
3. Nginh nghe kinh doanh:
Cho thue dat có ket au ha tAng Khu ding nghiep Phu Tai, Khu cong nghiep Long M9; thtrc hien to
vAn va dich vu ve cong tic m6i trtrang.
4. Nhan Tai ngay 31 thing 12 nam 2014, Cong ty CO 41 nhan vien dang lam viec (tai ngay 31
thing 12 nam 2013 la 41 nhan vien).
5. D4c diem hoat dOng ctia doanh nghiep trong num c6 inh htrikng den Bao cao tai chinh
Ngay 08 thing 07 nam 2014, UBND tinh Binh Dinh da ce Quyet dinh s6 2189/QD-UBND ve viec chuyen giao (tam th6i) quyen quan ly phAn yen Nha ntrac tai 5 Cong ty c6 phin co phAn yen Nha nu& tren dia ban tinh. Theo do, ngay 08 thing 08 nam 2014, cac ban, nganh, to chirc ban giao cho
ngtroi dai dien phAn von Nha ntrac la Qu9 DAu to Phat trien Binh Dinh.
Theo GiAy chirng nhan uu dai dAu to se 33/GCN-CTUBND ngay 27 thang 02 nam 2006 oh Uy Ban Nhin Dan Tinh Binh Dinh, Cong ty &rot mien tien thue dAt 07 ram ke tir ngay xay dtrng hoan
thanh dua dtr an vao hoat deng (nam 2007). Ngay 09 thing 11 tam 2012 Cong ty da giri van ban so 992/DTXD-KT den Cvc thue Tinh Binh Dinh ve viec xem xet thai gian uu dai tien thue dai dei vii dv an dAu to ha tAng Khu Cong nghiep Phu Tai va Long M9 theo chinh sach hien hanh. Ngay 26
thing 05 nam 2014 UBND tinh co Thong bao s6 87/TB-UBND kien ket Juan ciut Pho Chit
tich thu6ng trot UBND tinh HO Quec Dung tai cuec hop xir 1S, cac vAn de ten dung trong linh vIrc
thue, uu dai dAu to del vii met s6 doanh nghiep teen dia ban tinh". Hien nay Coe tittle Binh Dinh van con dang xem xet giai quyet. Tai th&i diem phat hanh bao cao nay, Cong ty chtra nhan &rot quyet dinh mien tien thue dAt cho ca dv an &rot uu dai dAu to cua ca quan thue. Do do, Bac) cao tai
chinh tong hop ciut cong ty dang ghi nhan chi phi thue dAt trong nam nay la 5.651.100.395 ding, tien thue dAt phai nep tai ngay ket thitc nam tai chinh la 18.290.984.223 deng.
ye viec quyet toan thue nam 2014 thtrc hien theo cac van ban Wong an dm Coe thue Binh Dinh, cv the: Thus gia tri gia tang theo van ban se 483/CT-TTHT ngay 28/03/2014; Thue thu nhap doanh nghiep theo van ban se 644/CT-TTHT ngay 21/04/2014.
II. KS, ke toan, don vi tien q sir dung trong ke toan
1. KS, lie toan nAm
Nam tai chinh cua C6ng ty bit dAu tir ngay 01 than 01 va ket thac vao ngay 31 thing 12 hang nam.
2. Don vi den tg stir dung trong ke toan
Don vi tien to sir dvng trong ghi chep ke toan la deng Viet Nam.
Ccic ghi cha kern theo la ba phan hop thanh ciw Bao cao tai chinh nay Trang 13
THUYET MINH BAO CAO TAI CHINH TONG HOP Nth s6 B 09-DN • Ban hanh theo OD sr 15/200610D-BTC
Cho nam led chinh kb auk ngay 31/12/2014 ngay 20,03/2006 am' BO triton Bd Tat chinh
IILChuan myc va Che dq ke toan AI) dung
1. Che d(i ke town ip dung
Cong ty ap dung the dq ke toan Viet Nam dugc B6 Tii chinh ban himh theo Quyet dinh so
15/2006/QD-BTC ngay 20/03/2006 va cac Thong to Wang din sCra dii 136 sung the dp ke toan cua
BO Tii chinh.
2. Tuyen bto ve viec titan thu Chitin nityc ke toan va Che dO ke toan
Bao cao tai chinh dugc lip vi trinh biy pha hqp v61 cac ChuAn mirc vi Che dq ke toan Viet Nam.
3. Hinh thtic ke toan Ai) dung
NI* ky chung.
IV. Cac chinh such ke toan ap dung
1. Co. se. 14p Sao cao tai chinh
Bac) cao tai chinh dugc lip Veil cc( s& ke toan an tich (trir cac thong tin lien quan den cac iu6ng tien).
Cfic don vi nue thuOc hinh thinh b6 may ke toan rieng, hach toan php thu6c. Bao cao tai chinh tong hap cua town C6ng ty dugc lip tren co. so tong hap Bao cao tai chinh cua cac don vi true thuOc. Doanh thu va s6 du gift cac don vi truc thuOc dugc loai trir khi lip Bao cao tai chinh tong hap.
2. Nguyen tic xac dinh cac khofin tien va cac khofin turning throng tien
Nguyen tic xac dinh cac khoin tuong doing cac khoin tuong duong tien là cac khoan dAu to ngtm han (khong qua 3 thing), c6 kha nang chuyen dOi de ding thinh mOt Wong tien xac dinh vi khong c6 nhieu rni ro trong chuyen doi thinh tien.
Nguyen tic va phucmg phap chuyen dii ding tien khac sang ding tien sir dung trong ke toan: Cfic nghiep vu kinh to phut sinh bang ngoai to dugc chuyen dOi sang dung Viet Nam theo ty gia thuc to tai th&i diem phut sinh.
Cac tai khoan c6 so du g6c ngoai to dugc chuyen dii sang ding Viet Nam theo gia thirc to binh qufin do Ngin hang Nha NuOc Viet Nam cOng bo ten thi twang ngoai to lien ngfin hang.
Chenh lech gia ngoai to trong kj, vi do dinh gia lai so du cuii ky dugc phan anh vio ket qua kinh doanh trong kS, theo huong din tai chuin muc ke toan va cac van bin phap luit lien quan cua BO Tai Chinh.
3. Csic khoin phai thu thirong mai va thu kink
Nguyen tic ghi nhin: cac khoan phai thu thuang mai dugc ghi nhin theo gia gic trir cac khoan dir pheng no phai thu kh6 doi trac tinh vao thoi diem cuii nam tai chinh.
Du phong ng phai thu kh6 doi: la du phong phin gia tri bi tin thAt cua cac khoan ng phai thu qua han thanh toan, no phai thu chug qua han nhung c6 the khong doi dtrqc do khach nq khong c6 kha nang thanh wan.
Viet lip du phong nq phai thu kh6 doi dugc thuc hien theo nhin dinh cua Cong ty ve kha nang thu hOi cua cac ding ng. Tai thCri diem 31/12/2014, cac khoan dir phong nq phai thu kh6 dal dugc dinh gia va trich lip boo sung dAy du theo Thong to 228/2009/TT-BTC ngiy 7/12/2009 cua BO Tii chinh.
Cac ghi chu ken: theo is bd phan hqp thanh can Bac, cao lbi chinh nay Trang 14
1 y1
I ' I
THUYET MINH BAO CAO TAI CHINH TONG HOP mia so B 09-DN
Cho mini tai chinh ke't thuc ngay 31/12/2014 Ban hanh theo QD so 15/2006/0D-BTC
ngay 20/03/2006 dm BO miring BO Teal chinh
4. Nguyen tic ghi nhan hang din kho
A
Hang kho duoc xac djnh tren ca gia g6c. goc hang ton kho bao gom chi phi mua, chi phi the bien va cac chi phi lien quan true tier) khac phat sinh de CO duqc hang ton kho dia diem va trang thai hien tai.
Gia g6c hang din kho duqc tinh theo phucmg phap binh quan gia quyen va dtrac hach toan theo phucmg phap ke khai thu6ng xuyen.
Du phang giam gia hingt6n kho duqc ghi nhan khi gia g6c lem hon gia trj thuan c6 the thuc hien duqc. Gia trj thuan c6 the thuc hien duqc la gia ban trac tinh dm hang ton kho trir chi phi Lt.& tinh de hoan thanh va chi phi uac tinh can thiet cho viec tieu thu
Tang hoac giam s6 du du phang giam gia hang ten kho dtrot ghi nhan vao gia von hang ban trong nam.
5. Nguyen tic ghi nhan va khan hao TSCD hiku hinh, vo hinh
Tai san co djnh hint hinh duqc the hien theo nguyen gia trir hao mon de
ke. Nguyen gia tai san co djnh ha -u hinh bao toan be cac chi phi ma Cong ty phai 1)6 ra de CO duqc tai san co djnh tinh den thai diem dua tai san do vao trang thai san sang sir dung. Cac chi phi,phat ,sinh sau ghi nhan ban dim chi dtrac ghi tang nguyen gia tai san co djnh neu cac chi phi nay chic chin lam tang lai ich kinh to trong tucmg lai do sir dung tai san do. Cac chi phi khong th6a man diet' kien tren dupe ghi nhan ngay vao chi phi.
Khi tai san co dinh hint hinh duqc ban hay thanh ly, nguyen gia va khAu hao lily ke duqc Oa so va bat kj, khoan lai lo nao phat sinh do viec thanh 15, deu duqc tinh vao thu nhap hay chi phi trong nam.
Tai san co djnh hint hinh dupe khAu hao theo phtrang phap &rang thing dua tren thol gian huu dung trac tinh. So nam khau hao cita cac loaf tai san co dinh hat hinh nhu sau:
6.
Chi phi xay dung co ban da dang phan anh cac chi phi lien quan true tiep den viec xay dung ca sO ha tang cac Khu ding nghiep chua hoan thanh. Viec tinh khau hao cac tai san nay duqc ap dung giong nhu cac tai san cang loci khac va chi bit du khau hao tir khi tai san a vao trang thai san sang sir dung.
7. Chi phi di vay
Chi phi di vay duqc ghi nhan vac chi phi khi phat sinh. Trtrang hop chi phi di vay lien quan true tiep den viec dAu to xay dung hoac san xuit tai san dO dang can c6 met thai gian dit dai (tren 12 thing) de c6 the dua vao sir dung theo muc dick djnh tnrOc hoac ban thi chi phi di vay nay dupe von h6a.
Cac ghi chti ken: theo la bO phOn hop thanh caa Bcio ccio tai chinh nay Trang 15
Loai tai san c6 dinh SO nam Nha dm, vat kien trim 25 - 35 May mac va thiet bi 10 - 12 Phtrang tien van tai, truyen din 10 Thiet bj, dung cu quan ljt 08 - 10 Cay lau nam 25 Tai sin co dinh khic 10 - 25
Chi phi lay dung co. bin do. dang
L
THUYET MINH BAO CAO TAI CHINH TONG HOP nth s6 B 09-DN Ban hank theo QD sa 15/2006/0D-BTC
Cho ?lam tai chinh rink ngay 31/12/2014 ngay 20/03/2006 cua Ba imam BO Tai chinh
D6i vai cac khoin von vay chung trong do co sir dung cho muc dich dAu tu xay dung hoac san xuAt
tai san der dang thi chi phi di vay von hoa duqc xac dinh theo le von hoa d6i vai chi phi lily ke
binh quan gia quyen Oat sinh cho viec dAu to xay dung ca bin holc san xuAt tai san do. T9 14 von
hoa duqc tinh theo ty 14 lai suit binh quan gia quyen cua cac khoin vay chua tra trong nam, ngoai trir cac khoin vay rieng biet phuc vu cho muc dich hinh thinh mat tai san cu the.
8. Chi phi tra truck dai h?n
Cic cong au, dung cu da Clua vio sir dung dirge phan b6 via chi phi theo phuang phip dtrong thing
voi thoi gian phan b6 khong qui 02 nam.
9. Chi phi phai tra
Chi phi phii tra dtrqc ghi nhan dua teen cac vac tinh hop I9 ve s6 tien phii tra cho cac hang hoa,
dich vu da sir dung.
10. Tro. cap thoi viec va bao hien' that ngh4
Cong ty phii chi tra trq cap thoi viec cho nguiri lao d6ng có thai gian lim viec Lai Cong ty tir 12 thing tro len tinh den ngiy 31 thing 12 nam 2008 vii mixt chi tra bang 1 /2 thing lucmg binh quan lam ca s6 dong bio hiem xa h6i cua sau thing lien ke tn.& thai diem thai viec cho I ram lim viec.
Theo Luat bio hiem xa h6i, ke tir ngiy 01 thing 01 ram 2009 C6ng ty phii eking qu9 Bio hiem tit& nghiep do ca quan Bio hiem xa h6i Viet Nam quirt 19 yeti t9 le 1% dm mire thap han giaa lucmg co bin cult ngtrol lao d'ang hoac 20 Ian muc luang t6i thieu chung duct Chinh phi) qui dinh trong tirng theri k9. Vai viec ap dung the dO bac) hiem that nghiep Cong ty khong phai tra trq cAp thoi viec cho thoi gian lam viec cita ngtraci lao dOng tir ngay 01 thing 01 nam 2009.
Trq cAp thoi viec duqc ghi nhan vio chi phi quin ly doanh nghiep khi chi tra cho ngtrai lao d6ng
11. NguOn von kinh doanh
Von dad tic caa chit sde halt Von dAu tu cua chu so huru duqc ghi nhan theo so thuc to da dAu ttr cua cac co dong.
khdc can chti so• hau Von khic dugc hinh thinh do b6 sung tir ngu6n von ngin sich cap de dAu to cic cong trinh xay dung ca ban ciia Nha mac.
12. Co ttic
Co arc dtrqc ghi nhan la nq phai tra khi dtrqc cong b6 Chi phi di vay dtrqc ghi nhan vio chi phi trong k9.
13. Trich 1(ip cac quj,
Cic qu9 duqc trich lap va sir dung theo Dieu le Cong ty nhu sau:
Trong nam don vi da ket chuyen qu9 du phang tai chinh vio Qu9 dAu tu phit trien
TS, 14 trich lap tir lqi nhuan Mirc trich lip t6i
muc dich sau thue da • Qu9 dAu tu ph& trien MO rang host d'6ng kinh doanh hoac lacing có mirc
dAu tu theo chieu sau cita Cong ty 50,44% toi da
Cac ghi chi ken; theo la by phan hop thanh caa Boo cao tai chinh nay Trang 16
THUYET MINH BAO CAO TAI CHINH TONG HIR MAu s6 B 09-DN Ban hanh theo OD so 15/2006/QD-BTC
Cho !Om tai chinh kit thac ngay 31/12/2014 ngiry 20/03,2006 caa BO tnrang Bo Tai chinh
• Quj, du phong tai chinh
• Quj, khen thuimg, phitc 19i
Bit dip nhirng ton that, thiet hai xay ra trong qua trinh kinh doanh hoac cac truong hgp bat khi khong, ngoai du kien nhu thien tai, hoa hoan,.... Khen thtrang, khuyen khich ici ich vat chit, cai thien va nang cao dai song vat chit va tinh thin cho ngtrai lao Ong
3%
3%
10% von dieu le
Khong co mire t6i da
Mirc trinh lap cac quy duce thuc hien theo Nghi quyet Doi hOi Ong c6 &Ong hang nam.
14. ChInh sach ghi nhan cac khoin thud'
Thud' thu nhgp hien Ittinh Thud' thu nhap hien hanh la khoin thue ducfc tinh dip tren thu nhap tinh thue. Thu nhap tinh thus chenh lech so vii lqi nhuan ke toan la do dieu chinh cac khoan chenh lech tam tiled giaa thus' va kd toan, cac chi phi khong dtrgc trir cimg nhu dieu chinh cac khoan thu nhap khong phai chiu thud va cac khoan 18 duvc chuyen.
Thud' thu nItftp hodn Thud' thu nhap hoin lai la khoan thue thu nhap doanh nghiep se phai nqp hoac se dtrcrc hoan lai do chenh tech tam theri gift gia tri ghi so cita tai san va n9 phai tra cho muc dich Bao cao tai chinh va cac gia tri dung cho muc dich thue. Thud' thu nhap hoan lai phai tra ducfc ghi nhan cho tat ca cac khoan chenh lech tam thiYi chiu thue. Tai san thue thu nhap hart lai chi dupc ghi nhan khi chac chan trong tucrng lai se co Icri nhuan tinh thue de sir dung nhang chenh lech tam thai ducrc khau trir nay.
Gia tri ghi s6 cua tai san thue thu nhap doanh nghiep hoan loi &me xem xet lai vao ngaey ket thitc nam tai chinh va se dupe ghi giam den mire darn bao chic chin co dit 19i nhuan tinh thue cho ph8p 19i ich cua mot phan hoac toan 1)0 tai san thue thu nhap [loan lai duce sir dung. Cac tai san thue thu nhap doanh nghiep hart lai chua dtr9c ghi nhan tnroc day ducic xem xet lai vao ngay ket thtic nam tai chinh va ducrc ghi nhan khi chac chan CO da lqi nhuan tinh thue de có the sir dung cac tai san thue thu nhap hart lai chua ghi nhan nay.
Tai san thue thu nhap hoan lai va thue thus nhap hart lai phai tra dtrqc xic dinh theo thud' suit du tinh AL) dung cho !tam tai san dtr9c thu hOi hay no. phai dtr9c thanh toan dua wen cac thue suit co hieu luc tai nghy ket thitc nam tai chinh. Thud' thu nhap hoan lai dtrqc ghi nhan trong Bao cao ket qua hoat Ong kinh doanh trir khi lien quan den cac khoan muc ducrc ghi thing vao von chu sac hihi khi do thue thu nhap doanh nghiep se dtrqc ghi thang vao von chu sa
Thud' gid tri gia tang Cong ty,nOp thue gia tri gia tang theo phtrcrng phap khau trir vOi time suit thud' gia tri gia tang la 10%. Tien cho thue lai dat tho thuOc Oi tucmg khong chiu thue gia tri gia tang.
Thud' thu nh4p doanh nghiep Theo Giiy chimg nhan tru dai diu to so 33/GCN-CTUBND ngay 27 thing 02 nam 2006 dm Uy Ban Nhan Dan Tinh Binh Dinh, Cong ty ducrc huang tru dai thue suit thu' thu nhap doanh nghiep la 10% trong thai gian 15 tam ke tir khi du an di vao hoot Ong. Cong ty dugc mien thue thu nhap doanh nghiep trong 04 nam ke tir khi có thu nhap chiu thue va giam 50% thue thu nhap doanh nghiep phai n'Op cho 07 nam tiep theo.
Nam 2014 la nam thir bay Cong ty &Km huang tru dai vs' thue suit va la nam cu6i ding Cong ty dtmc giam 50% thue thu nhap doanh nghiep phai n'Op.
Thu nhap tir cac hoat dOng khac phai nqp thue thu nhap doanh nghiep v6i thue suit 22%
Cac ghi chzi henr theo is b6 ph4n hop thanh ctia Rao cao tai chinh nay Trang 17
THUYET MINH BAO CAO TAI CHINH TONG HOP so B 09-DN Ban hanh theo OD so 15/2006/043TC
Cho mint tai chinh Ick thtic nay 31/12/2014 ngay 20/03/2006 cua B¢ truyjng BO Tai chinh
15. Ghi nhin doanh thu vi thu nhip
Doanh thu cung cap dich vu Doanh thu cung cap dich vv dtrqc ghi nhan khi kitting can nhQng yeu to khong chic chin ding ke lien quan den viac thanh toan tien hoac chi phi kern theo. TnrOng hop dich vu &roc thuc hien trong nhieu kj, ke toan thi doanh thu duoc ghi nhan can dr vao tj, la dich vi hoan thanh tai ngaykat thic nam tai chinh. TnrOng hop dun vi thu tien I Ian cho dich &roc thuc hien trong.nhieu nam, khoan thu nhap nay se duoc ghi nhan vao tai khoan doanh thu chtra thuc hien va phan bo qua cac nam.
Doanh thu cho thue Qat duqc niem yet theo gia bang USD.
Tidn Tien lai dtrqc ghi nhan tren ca so thOri gian va Lai suat thtrc to tirng
16. Tii sin tai chinh
Phan Logi tai siln la; chinh Vi'ec phan loaf cac tai sin tai chinh nay phi thuac vao ban chat va mvc dich cua tai san tai chinh va &roc quyet djnh tai thOi diem ghi nhan ban dau. Cac tai san tai chinh cua Cong ty gom cac nhom: cac khoan dau to nam gia den ngay dao han, cac khoan cho vay va phai thu.
Cdc khan eau to ndm gift. din ngdy ddo hgn Cac khoan dAu to nam gia den ngay di° han la cac tai san tai chinh phi phai sinh voi cac khoin * thanh toan c6 djnh hoic co the xac djnh va có kj, dao han c6 djnh ma COng ty coy djnh va co khi !tang gia den ngay dao han.
Cac khoan tien gai tiet kiam co kj, han tai dam vi dtroc theo dal tren s6 cai tien gal ngfin hang.
Cdc khan cho vay va phdi thu Cac khoan cho .vay va phai thu la cac san chinh phi phai sinh cac khoin thanh toan c6 djnh hoic co the xac djnh va khong &roc niem yet tren thi tnrOng.
GM Eri ghi RI ban ddu cua 'di san tai chinh Cac tai san tai chinh duct ghi nhan tai ngay mua va dirng ghi nhan tai ngay ban. Tai thai diem ghi nhan lin dAu, cac tai san tai chinh dugc ghi nhan theo gia goc cung cac chi phi phat sinh khac lien quan trirc tiep den viac mua, phat hanh tai san tai chinh dO.
17. Nu phii tra tai chinh vi cong cu von chit so. him
Cac cong ci tai chinh &roc phan loci la no phai tra tai chinh hoac cong cu von chit so hau tai tiled diem ghi nhan ban diu phi, hop vii bin chat va djnh nghia cua nq phai tra tai chinh va cong cu von chi so. hem
Ng' phdi Era tai chinh Vic phan loaf cac khoan no tai chinh phi thuac vao ban chat va nwc dich cua khoan no tai chinh va duqc quyet djnh tai thOri diem ghi nhan ban dAu. Nq phai tra tai chinh cua Cong ty gOm cac khoan phai tra ngtroi ban, vay va no, cac khoan phai tra khac.
Tai thoi diem ghi nhan lin dAu, cac khoin no phai tra tai chinh khac &roc ghi nhan ban dau theo gia gOc trir cac chi phi phat sinh khac lien quan true tiep den nq phai tra tai chinh do.
Gia trj phan b6 duoc xac djnh bang gia tri ghi nhan ban dau dm no phai tra tai chinh trir di cac khoan hoan tra gee, Ong hoic trir cac khoan phan bo luy ke tinh theo phucmg phap lai suat thuc to cua phin chenh *11 girra gia trj ghi nhan ban dau va gia trj dao han, trir di cac khoan giiun trir (true tiep hoac thong qua viac sir ding mat tai khoan du phOng) do giam gia tri hoac do khong the thu h6i.
C4-..r gin dui kern theo la by phOn hap thanh cua Bao ctio tai chinh nay Trang 18
THUYET MINH BAO CAO TAI CHINH TONG HQV miu s6 B 09-DN Ban hanh theo QD so 15/2006/0D-BTC
Cho nam tat chinh kat thlic ngay 31/12/2014 ngay 20/03/2006 cita B6 truong BO Tai chinh
Phtrong phi') lai suet dive 4 IA phucmg phap tinh toan gia tri phan 136 dm mOt hoac mOt nhom,nq phai tra chinh va phan b6 thu nhap lai hoac chi phi lai trong kS, có lien quan. Lai suit thirc to là lai suit chiet khu cac luting tien ugc tinh se chi tra hoac nhanclugc trong Wang lai trong su6t yang (lei du kien cong cv tai chinh hoac ngan ho-n, neu can thiet, tra ve gia trj ghi so hien tai thuan ctia nq phai tra tai chinh.
Cong cy von chit sir Inku Cong cv von chit sa him la hop d6ng chirng to dugc nhang !al ich con Iii ye tai sin dm Cong ty sau khi trir di toan b6 nghia vv.
18. 13it trir cac ding cu tai chinh
Cac tai san tai chinh va nq phai tra tai chinh chi duqc bit trir nhau va trinh bay gia tri thuAn tren Bang can doi ke toan khi va chi khi C6ng ty:
• CO quyen hop phap a bit trir gia tri era duqc ghi nhan; va
• CO du dinh thanh toan tren ca sa thuAn hoac ghi nhan tai sin va thanh toan ng phai tra ding mgt thoi diem.
19. Bao cao theo bO phan
BOyhan theo linh,vtrc kinh doanh la mOt phAn co the xic djnh rieng biet tham gia vac* qua trinh sin xuat hoac cung cap san pham, djch vv va co rut ro va !al ich kinh to khac vii cac bo phan kinh doanh khic.
B6 phan theo khu vuc.dia 1S, la mat phAn co the xac dinh rieng biet tham gia vao qua trinh sin xuAt hoac cung cap san pham, djch vv trong pham vi mat moi truong kinh to cv the va co rui ro va Iqi ich kinh to khac vii cac b6 phan kinh doanh trong cac m6i truong kinh to khac.
20. Cac ben co lien quan
Cac ben dtrgc goi la lien quan neu mOt ben co khi nang kiem soat hoac co anh hoeing dang ke d6i vii bin kia trong viec ra quyet djnh tai chinh va hoat Ong. Cac ben cung dtrqc xem la ben lien quan neu ding chiu sir kiem soat chung hay chiu anh htrang clang ke chung.
Trong viec xem xet m6i quan he clia cac ben lien quan, ban chAt cua m6i quan he dtrqc chit trong nhieu ham hinh thtic phap
21. Giao dich girra cac ben c6 lien quan
Giao djch giira cac ben có lien quan la viec chuyen giao cac quyen luc hay nghia vv giita cac ben co lien quan, Wong xet den viec co tinh gia hay khong. Giao djch vii cac ben co lien quan trong nam duqc trinh bay O. thuyet minh so VII.
V. Thong tin bit) sung cho cac khan muc trinh bay trong Bang can dOi ke toan
01- Tien SO cucli nam SO diu nam
Tien mat 34.411.958 16.103.436 Ti& giri ngan hang 7.210.191.370 4.324.521.815 Cac khoin tuong,dirang tin (titn giri ngan hang có Icy hart tir 3 thing tra xuong) 16.100.000.000 20.396.000.000 COng 23.344.603.328 24.736.625.251
Cac ghi chit kern theo la ba phan hop thanh caa Bcio cbo tai chinh nay Trang 19
THUYET MINH BAO CAO TAI CHINH TONG HOT miu s6 B 09-DN Ban hanh theo OD so I 5/2006/QD-BTC
Cho nam tai chinh kb thzic ngely 31/12/2014 ngay 20/03,2006 air, BQ trztong BO Tai chinh
2- Diu ttr nglin han SO cuOi nam S6 clan nam
Khoin tien giri ngfin hang kj/ han teen 3 thang 32.500.000.000 8.500.000.000
Cong 32.500.000.000 8.500.000.000
3- Phil thu khich hang s6 cuoi nam SO dau nam
Cling ty Co phan TM SX Duyen Hai 4.017.646.490 5.794.641.387
Cong ty Co phan TM SX Khai Vy Quy Nho-n 3.005.472.166 2.202.136.550
C8ng ty CP Ca khi & XD Quang Trung 1.242.729.795 1.404.906.000
Cong ty TNHH Hoang Phat 1.553.120.884 1.377.348.698
'Ging ty TNHH Hoing Trang (Hoing Ha) 1.228.529.067 1.075.297.621 3
DNTN Det may - TM van Phat 988.105.423 940.669.700
Cong ty TNHH TM DV M9 Dim 899.870.048 F Cong ty CP VRG Da Binh Dinh 866.966.364 802.767.381
Cong ty CP XL Dien VNECO 10 1.033.246.430 792.013.289
Cong ty TNHH Thanh Binh 1.130.604.272 780.811.364
Cong ty TNHH Tnrang Lam 631.706.247 726.465.666
C8ng ty TNHH Granite An Nhcrn 785.742.007 700.009.769
Cong ty TNHH Thien Nam 950.601.977 690.520.463
Cong ty TNHH Nhu 877.807.954 617.667.479
DNTN Hoang Long 606.205.168 582.500.316
C8ng ty TNHH TM & XD Hoang Minh 716.307.825 551.047.613
Chi nhanh XNK Lam san Quy Nhcrn-Vinapor 525.350.381
DNTN Thinh Dat 512.452.150
CN Cong ty CP Bia Sai g6n Mien Trung tai Quy Nhan 444.720.000
Cong ty c6 phin giay An Phti 539.085.312 435.605.489
Cong ty TNHH Trtrang Huy 544.482.405 427.426.882
Cong ty TNHH M9 Tai Binh Dinh 505.966.440 386.920.670
C6ng ty CP luyen can thep Viet My (sit thep Hoang Anh) 2.334.707.461 378.914.983
Cong ty TNHH SX TM Nhat Viet 375.091.368
C6ng ty CP SX DA Granitt Phu Minh Trung 393.495.951 352.898.468 CEng ty CP SX vtl DT Tnrerng Phit 612.815.132 295.978.785
C8ng ty TNHH Binh Minh 197.264.144 294.148.712 C6ng ty TNHH TM SX Nam Gia 581.721.694 292.921.502
Cong ty TNHH Tri Tin 704.785.990 274.091.827 Cong ty TNHH Trung Tri 274.155.900 250.226.442 Cong ty TNHH Giay Nham Viet 347.261.667 236.327.169 Cong ty CP DV cac KCN Binh Dinh 202.584.052 Cong ty TNHH Cao su Quy Nhcrn 189.199.799 Cong ty TNHH TM Anh Vy 153.392.267 174.718.040
Ccic ghi chli kenz theo la ba pizazz hop thanh czia Bcio cao tai chinh nar• Trang 20
N(2,-: P DAH._•
THUYET MINH BAO CAO TAI CHINH TONG HOP Mau so B 09-DN • Ban hanh theo QD 6D- 15/2000BTC
Cho neon tai chinh thac ngety 31/12/2014 ngay 20/03/2006 caa Bp trtthng Bq Tai chinh
Phai thu kbich hang (tiep theo) Cong ty TNHH TM DV Phutrc Tien 204.058.192 165.025.920
CEng ty TNHH Viet Lam 152.125.138
CEng ty TNHH Phuac Hung 136.249.141
Cong ty TNHH TMDV van tai Quj, Chau 106.093.083
CEng ty TNHH Hoing Tam 105.395.400 105.395.400
Cac khach hang Bac 1.793.205.836 988.608.159
COng 28.926.585.860 27.641.746.904
4- Tra trwe'c cho ngtroi ban So cutg tam
C8ng ty TNHH Tien Thinh Cong ty bao hiem PJICO- CN B.Dinh 3.580.035
CEng ty TNHH XD Phu Dim 233.894.572
Cong ty CP CEng nghe Moi trutmg mien Trung 2.384.545
CEng ty TNHH Kiem Wan & ke Wan AAC
Cong ty TNHH Thao Truy'en CEng ty TNHH Xay ding Minh Dim
Cty TNHH XD va TM Gia HO 99.848.000 Cty TNHH Ttr van thief ke H.B.T 22.000.000
Cong 361.707.152
5- Cac khoin phai thu khic
SO cuOi tam Phai thu Ban B6i thtrerng giai phong mat bang tien irng b6i 1.424.093.000 thtremg Cong ty TNHH Thtrcmg mai VIC
Chi phi thodi von nha mac 35.000.000 Cac khoin phai thu khac 22.180.000
Cong 1.481.273.000
SO au nam 1.424.093.000
20.771.389
1.444.864.389
6- Dv phong phai thu ngin han kho doi
SE cutii nam SO au nam Dtr phOng cho cac khoan nq phai thu qua han dual 1 nam 1.436.806.000 2.932.230.000 Dtr phong cho cac khan nq phai thu qua Ilan tir 1 nam den dudi 2 nam 5.226.901.000 3.822.009.000 Dtr phang cho cac khoin nq phai thu qua han dr 2 ram den dual 3 nam 2.827.060.000 2.736.528.000 ging 9.490.767.000 9.490.767.000
7- Hang ton kho
SO dau nam 447.384.035
3.580.035 44.562.572 2.384.545
22.345.700
525.279.000
233.163.000
1.278.698.887
So cudi nam 129.047.427 129.047.427
SO au [Om Nguyen lieu, vat lieu eon kho Cong
Cac ghi cha liens theo la by phan hop thimh ctia Bac) ceio tai chinh nay Trang 21
THUYET MINH BAO CAO TAI CHINH Cho mint tai chinh thac ngay 31/12/2014
08- Tai sin ngin ban khac
Tam ting CCmg
(*) Chi tiEt tam ling
TONG HOP Nth so B 09-DN Ban hanh Theo OD 15/2006'0D-BTC
ngay 20/031006 cua truong B¢ Tai chinh
So cutii nam SS din nim 60.620.000 (*) 33.920.000 60.620.000 33.920.000
S6 cu6i nim SS din nim Tn.rang Thanh Phuong 10.500.000 5.000.000
Nguyin Stiu 3.700.000 Thai Quang Hi6u 3.900.000 Nguyin Dtirc Tin 3.000.000
Nguyin Nhan Dinh 7.000.000
Nguyin Xuan Dai 9.320.000 5.320.000
Vu.cmg Minh Dim 1.800.000 6.000.000
Pham Van Quang 10.000.000 Nguyin Van Huy 29.000.000 ging 60.620.000 33.920.000
Ccic ghi chu kern theo la ba' phcin kip thanh caa Boo ccio tai chinh nay Trang 22
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THUYET MINH BAO CAO TAI CHINH TONG HOP miu s6 B 09-DN Ban hanh theo QD 15/20061QD-BTC
Cho narn tai chinh ket thac ngay 31/12/2014 ngily 20'03/2006 cue: tnedng Bo Tat chinh
10- Chi phi 'ay dung co• ban do. dang SO cuOi nam So diu nam
Ha tang ky thuat cac khu ding nghiep: 51.925.079.289 47.295.510.604
- Plni Tai 20.148.752.574 19.219.612.498
- Long M9 31.776.326.715 28.075.898.106
BOi themg giai phong mat bang 1.391.000 869.230.272
COng 51.926.470.289 48.164.740.876
11- Phai tra cho ngtrei ban SO cuAi nam SO diu nam
Cong ty TNHH XD Thuan Dirc 698.975.758 1.752.046.000 Cong ty QLGT Thay b§ Binh Djnh 426.828.000 426.828.000 Cong ty CPQL & XD Duang be BD 1.275.499.000 249.072.000 Cty TNHH XD va TM Gia H6 186.161.000 Cong ty TNHH Binh Thanh 406.705.200 111.242.200
Cong ty TNHH Thang Long 80.278.000 80.278.000
Ong ty TV XD Nguyen Tiwc 13.761.111 75.475.111
Cong ty TNHH XD TM TH Van Quang 73.779.000 73.779.000
Cong ty TNHH TV - XD Toan Thing 53.917.000 40.000.000
Nhi cung cap khac 1.284.663.742 (*) 366.198.572
COng 4.314.406.811 3.361.079.883
(*) Bao gom khan phai tra cua Trung tam Ttr vin Xay dung — Moi Truimg KKT vii Ong ty CP Diu to va Xay dung Binh Djnh trj gia 192.238.705 ding.
12- Nguiri mua tra tien track So cuOi nam So din nam
Cong ty TNHH Thuan Dix 4 1.782.479.229
Cong ty TNHH San xuit Thucrng mai Vu Anh 22.891.180 576.944.424
Cling ty Co phin Ntrac Khoang Quy Nhcrn 514.677.213
Cong ty TNHH XuAt Nhip Khiu Thanh Chau 316.020.000 316.020.000
Ung ty TNHH Thuang Mai VIC 169.316.448 169.316.448
Cong ty TNHH MTV Sang Tao A Chau Quy Nhan 5.696.751.530
CPPC Public Company Limited 4.108.726.440
Gong ty Co phin Diu to va Xay dung Thach Anh 2.500.000.000 COng ty CP Nang luting sinh hoc Phu TM 1.736.535.557 Cling ty TNHH TM Hoang Long 500.000.000 Cac khach hang khac 2.087.310.667 1.733.846.505 Cong 17.137.551.822 (*) 5.093.283.819
(*) Day IA cac khoan tien khach hang tra tilt& trong thoi gian cho. kY hop ding thue ket cAu ha tang khu Ong nghiOp
Ccic ghi chu ken; theo la ba ph an hap thanh cua Bao cao tai chinh nay Trang 24
THUYET MINH BAO CAO TAI CHINH TONG HOP miu s6 B 09-DN Ban hanh theo OD so 15,2006'QD-BTC
Cho nam tai chinh ket tinic ngay 31/12/2014 ngay 20/03/2006 ciia Bo truimg Bo Tai chinh
13- Thue va cic khoin phai n§p NW* nulfrc
SO cuoi nam 23.211.877
265.758.172
18.290.984.223
18.579.954.272
So dau nam 35.738.658
469.562.842
12.330.849 16.534.781.711
17.052.414.060
ThuS GTGT dau ra Thu tieu thu dac biet Thus thu nhap doanh nghiep ThuS thu nhap ca nhan Tien thug dAt C§ng
14- Phai tra ngteri lao d§ng
SO cuOi nam SO dAu nam
Phai tra Ong nhan vien 1.153.429.689 348.068.977
Phai tra this lao cho can b§ quail 1Y 87.408.960 40.360.000
Cong 1.240.838.649 388.428.977
Quy Itrcmg dm 2014 dtrqc thirc hien theo van ban s8 162/BQL-KHTC ngay 11 thang 2 nam 2014 dOi vai ng.rai lao Ong theo dart gia la 29,78%/ hieu qua chtra có 'Iran& quy ltrcmg can b0 quan ly Cong ty là 456.000.000 ClOng, thu lao ctia can bO quail ly là 154.000.000 dting
15- Chi phi phii tra SO cuOi nam SO diu nam
Chi phi thi c8ng 585.335.454 70.644.545
Chi phi khac (chi phi kiSm town, thim tra, thiSt 41.976.002 43.976.002
C§ng 627.311.456 114.620.547
16- Phil tra, phai n§p ngin ban khic sO cuOi nam SO dau nam
BHXH 9.015.540
Phai tra ve c8 phin hoa 17.547.000 17.547.000
Phai tra khac 1.941.275.662 (*) 6.040.110.510
Cong 1.967.838.202 6.057.657.510
(*) Chi rib: Co tilt phai tra cho c8 (long Phai tra bao lAnh chr thu Chi phi tra trait ding trinh dau to dui Nha ntrac Phai tra chi phi BQLDA Plan von nha mac tang sau co phAn hoa
Phai tra, phai nep tin Qat filo cac nam truck cho Nha nu& Cac khoin phai tra khac COng
233.310.214 383.337.393 487.175.042 262.306.293
575.146.720
4.072.201.884 242.793.664 712.075.665 436.493.849
575.146.720 1.398.728
6.040.110.510 1.941.275.662
Ceic ghi lien: theo la by phOn hap thanh cua Bcio cao tai chinh nay Trang 23
THUYET MINH BAO CAO TAI CHINH TONG HOP NIL so B 09-DN Ban hanh theo OD so 15/2006/0D-BTC
Cho Win tai chinh ket thitc ngay 31/12/2014 ngay 20/03/2006 caa Bp truirng Bq Tin chinh
17- Quy khen thuimg, phtic lqi
SO cuOi nam S6 clau nam Quy khen thtrang (1.128.252) 9.484.694
Qu5," phitc lqi 1.891.090
ging (1.128.252) 11.375.784
18- Doanh thu chua thy.c hien St) cu6i nam SO dAu nam ,
Khu ding nghiep Phu Tai 56.298.477.327 46.408.556.705 (c.1 05
Khu cling nghiep Long My 25.057.581.592 23.036.268.731
COng 81.356.058.919 (*) 69.444.825.436 \)'‘
(*) Day IA tin thu till& theo hop di6ng cho thue dAt va ket cAu ha tang khu cong nghiep.
Cac ghi dui ken: theo la ba phan hap thanh cua Bac. cao till chinh nay Trang 26
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THUYET MINH BAO CA.0 TAI CHiNH TONG HOP Mau stS B 09-DN Ban hanh theo QD 15/2006/QD-BTC
Cho nom chinh kit tlnic ngdy 31/12/2014 ngay 20,1032006 csia B¢ trurmg B¢ Tai chinh
b- Chi Wet vim du tir ciia chili sir hihi SO cu61 nam
Ban quan 1j, khu kinh to Binh Dinh
QuS", dau ttr phat trim Binh Dinh 83.719.960.000
Co (long ca nhan 587.040.000
Cong 84.307.000.000
SO dau nam
83.719.960.000
587.040.000 84.307.000.000
VI. Thong tin be sung cho cic khoin muc trinh bay trong Bio cio ket qui hoat dOng kinh
doanh:
1- Tang doanh thu ban hang va cung cap dich vu
Mm nay Mm trunk
Doanh thu cho thue ket call ha tang 22.173.048.765 24.336.233.176
Doanh thu cho the lai el& the, 5.624.104.951 6.483.690.134
Doanh thu xir 1j, ntrac thai tap trung .753.436.845 1.449.711.700
Doanh thu dich vu quan trio moi trtthng 644.215.036 252.353.102
Doanh thu ban 116 sv dn. thAu 3.636.364
Cong 29.198.441.961 32.521.988.112
2- Gia van hang ban Nam nay Nam truic
Gia yen cung cap dich vu cho time ket cat' ha tang, dAt the)
Gia v6n cung cep dich vu xu Iy ntrac thai tap trung
Gia vim cung cap dich vu quan trdc mai truing va khac
Cong
17.373.784.746
475.509.709
540.334.816
18.389.629.271
16.552.416.146
245.404.865
244.805.609
17.042.626.620
3- Doanh thu hotit slang tai chinh
Nam nay Nam trtric
Lai tien giri ngan hang 2.278.554.024 1.248.238.993
COng 2.278.554.024 1.248.238.993
4- Chi phi quin If doanh nghi§p
Nam nay 3.117.295.392
146.983.719
188.136.215
413.195.922
447.023.160
4.312.634.408
Mm Oink 3.300.532.461
62.250.714
166.882.343
4.932.868.000
716.853.566
160.328.754
9.339.715.838
Chi phi nhan vien quan ly Chi phi dO dung van phong
Chi phi khau hao tai san co djnh Chi phi du phong Chi phi dich vu mua ngoai Chi phi bAng tin !chic
Cong
Cac ghi chi kim theo la 6¢ phan hap thanh caa Rao cao tai chinh nay Trang 28
THUYET MINH BAO CAO TAI CHINH TONG HOP miu s6 B 09-DN Ban hanh theo OD so 15/2006/0D-BTC
Cho ?lam tai chink kb thac ngay 31/12/2014 ngay 20/03/2006 cita Bp truang Bei Tai chinh
05- Thu nhdp khac
Lai cham nep tien thud dal Thu nhap vat to tren (tit thu h'ei xa 1S/ cong nq Cac khoin thu nhap khac Cdng
06- Chi phi khac
Gia von vat ttr teen dat thu hoi Thu lao HDQT, ban kiem soat HE) trq den bu giai phong mat bang Xir15, ding ng
Chi phi bit thutmg khac COng
Nam nay 58.147.705
113.231.939 600.000
171.979.644
Nam nay
88.000.000 17.000.000 3.232.410
16.645.475 124.877.885
Nam trtrerc 44.550.504
454.131.818
3.326.500
502.008.822
Nam trir&c 454.131.818
454.131.818
07- Chi phi thud thu nhap hi'dn hanh
Tong lqi nhuan Ice toin tram thud Cac khoin dieu chinh tang, giam lgi nhuan ke toan de xac dinh lqi nhuan chiu thud thu nhap doanh nghiep 106.392.132
Thu nhap tinh thud 8.928.226.197 Thud suit thud thu nhap doanh nghiep 22% Thud thu n1t4p doanh nghiep phdi n¢p theo thud suk pito thong 1.964.209.763
Thud thu nhep doanh nghiep chenh lech do tip dyng awl suk khdc thui sukt phi) thong (1.069.671.698)
Thud thu flirt:1p doanh nghiep duvc mien, giant theo Gay Chung nh'etn tru ddi (du to (445.696.541)
Tong thud thu nhdp doanh nghi'dp phai ndp 448.841.525
Nam nay 8.821.834.065
Nam trink 7.435.761.651
7.435.761.651 25%
1.858.940.412
(919.814.724)
(469.562.845)
469.562.843
Thu' suit thud TNDN la 10% cho 15 nam tir ngay 27/02/2006 theo GCN Uu da diu tu. se 33/GCN-
CTUBND. Dan vi &lac mien thud TNDN trong 04 nam va thrgc giam 50% s6 thud TNDN phai nep cho 07
nam tiep tiep theo
08- Co phieu va lai co. ban tren co phieu
Lqi nhuan ram nay
8.372.992.540
S6 c6 phieu da ph& hanh
8.430.700 So co phieu guy dau kY So c6 phieu dang itru himh dau kY
8.430.700
So co phieu mua lai trong ky S6 c6 phieu quj, cuOi ky S6 c6 phieu dang Iuv hanh cu6i ky
8.430.700
Lai ca bin tren co phieu
993,16
Trong nam, cong ty khong c6 c6 phiEu tru dai
Coe ghi Chu kern theo la IV pkin hop Mit nh cua Bcio ccio tat chinh nay Trang 29
THUYET MINH BAO CAO TAI CHINH TONG HOP NIL s6 B 09-DN
Cho nam tai chinh kit thac nga y 31/12/2014 Ban hanh theo QD sb 15,1006/QD-BTC ngay 20/03/2006 cua B6 trufmg BO Tai chinh
VII. Thiing tin khac:
I. Cac khoin thu lao cho HDQT va ban kiem sok:
Cac khoan thu lao phat sinh trong nam cua HDQT IA 179.277.016 d6ng (chi cua nam nay IA 99.593.040 d6ng, cua ram truck IA 79.683.976 d6ng, trong do trinh tir 191 nhuan sau thud cua nam 2013 là 39.323.976 dong) va trich chi phi trong nam IA 184.000.000 dong.
2. Giao Bich cua cac ben có lien quan:
Trong qui trinh hog dOng kinh doanh,,Cong ty phat sinh cac nghiep vu cac cong ty, ca nhan ma Cong ty CO lien quan thong qua quan he ye von. Nhu duvc trinh bAy dtrOi day, Cong ty va cac cong ty lien ket ma Cong ty co mOi quan hg giao djch thong qua quan he dAu tu/ nhan dAu tu hoac thong qua mot nha dAu tu chung va do do se IA thanh vien cua cong mOt tap doin.
Nhiing giao dich chti yeu cua Cong ty vol cac ben lien quan trong num bao
Ben lien quan MOi lien her Nei dung SO den
Quy dau tu phat trien Binh Djnh Co don Ira c6 tirc 7.046.809.956
Si du WA clic ben co lien quan tai thiri diem 31/12/2014 bao
Ben lien quan 111Oi lien he Nei dung SO den
Quy au to ph& trien Binh Djnh Co dong Phai tra khic
Quy Nhcm, ngay 06 thcing 03 nam 2015
Ke totin trir&ng
NGUYEN VAN LE
CaliG INC BAN SAO HUNG Val IsAiNi CHIN S6 chung thtnic:./1.5.6. ...... Quyen S6Coi..SCTIBS
Ng.ay ...... 0.A..thing .......... .. nam42.0.15: ...
P.0 P.TRAN QUANG DI U
7 • A
ft writ 474-.4‘ J
clic &hi On Min nIco ea el p&p hqp Meath aia !Sao coo lot chinh nay Trang 30