cong ty co pllan cung thrg nhan luc quoc te va thucing mai...
TRANSCRIPT
CONG Ty cO pllAN CUNG thrG NHAN LUc QuOc TE vA THUCING MAI
BAO CAO TAI CHiNH DA DU'qc KIEM TOANCho ky hoat d©ng tdr ngay 11 thing 11 nan 2015 den ngay 31 thing 12 nan 2016
CONG TY TNH M T THANII VIEN CUNG thrG NHAN L QU6C TE VA THUCING
MVC LUC
BAO CAO CUA BAN DIEU HANH
BAo CAO KIEM TOAN DOC LAP
BAo CAO TAI CHiNH DA DUOC KIEM TOAN
Bang can d6i k6 toin
Bao cao K6t qua hoot dSng kinh doanh
Bio cao Lun chuy6n ti6n te
Thuy6t minh Bao cao tai chinh
Tran8
5-6
7
8
9-27
C6NG TY TNHH M T THANII VIEN CUNG thlG NHAN L QU0c TE vA THuonG MAI
BAO CAO ctlA BAN Dmu IIANII
::jnBDa:;ucfoant:jcc&:nghtydac!upqhcink:g:ntgoa¥gchNoh£;ifocatQ:g:gt6trvangTyu#gthma:jgtr]}Thn!iy2Boa,°5C:6°nniga;ti;ithang 12 nam 2016.
C6NG TY
C6ng ty C6 phan Cung dug Nhan luc Qu6c t6 va Thuong mai (g9i tat la "C6ng ty") ti5n than la doanhnghiep Nha nude, don vi tryc thu¢c 8¢ Lao d¢ng - Thuong binh va Xa h¢i.
i6:n:h;v§ai¥ga;hy§':i;jig::%8;dQ£:iL;¥!B!¥]€;:td§o:§2;ii%:gh8:c:6:h¥H£¥t§ii!:M:SVE:g¥fgi:#:;e:n:iSgja;n;i£:ti¥6§11 nan 2010.
g!h%a#6::i:et;h[gn:an.=ni:;5i']:ff:8]iluno:ocicl:o}:I:5:€d§;s:,¥]%ancggh7¥9C#:ho#£°gn:g';6JfitE8,nch6g:i:8Ten C6ng ty vi6t bang ti6ng Viet: C6NG Ty C6 PHAN CUNG UNO NHAN LUG QU6C TE VA
:FC¥n€ #v[i6t bang ti6ng nu6c ngoai: INTERNATIONAL MANPOWER SUPPLY AND TRADEJOINT STOCK COMPANYTen giao dich vi6t tat: SONA., JSC
Tru sd chinh C6ng ty dat tai: S6 34 Dai C6 Viet, quan Hai Ba Trung, thinh ph6 in N¢i.
Chi nhinh Thinh ph6 H6 Chi Minh tai: S6 2/43 duchg Phan Thdc Duyet, phuchg 4, quan Tfro Blnh, thanhph6 H6 Chi Minh.
Hal DONG QUAN TR| VA BAN GIAM DOC
H¢i d6ng qufn tri C6ng ty C6 phan Cung ling Nhan lps Qu6c t6 va Thuo.ng mai g6m:
6ng Ding Huy H6ng Chd tich H¢i d6ng Quin tri, nguti dai diSn theo phip luat6ng Nguy6n Dtrc Nam Uy vien6ng pham van Thing Uy vienBaNguy6nThjQdynhNga UyvienOng Trinh Duy chan Uy vien
Cfcthanhvi6nBanGiind6cC6ngtydidi6uhinhC6ngtytrongkyvid6nngdyl§pRIoedonayg6m:
Ban Lanh dao 6ngNguy6n DtrcNam T6ngGiam d6cBaNguy6n Thi QdynhNga Ph6 T6ngGiam d6c6ng pham van Thing Ph6 T6ng Giam d6c6ng Dinh Tat Lgi Ph6 t6ng Giin d6c b6 nhi€m ol/01/2016
CAC SU KIEN SAU NGAy KET TH0c KIT KE TOAN
Theo nhan dinh cda Ban di5u hanh, ngoai su kiSn neu tai muc thuy_6t minh 6. I phan thuy6t minh Bao cao
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phai di6u chinh hoactrinh ba}' tren Bao cao tai chinh cho ky hoot d¢ng ttr ngdy 11 thang 11 nan 2015 d6n ngay 31 thang 12nan 2016.
C6NG TY TNHH M T THANII VIfiN CUNG thro NHAN L Quoc TE vA THuonG
BAO CAO COA BAN Driu HANII tTrip THEoj
KmM TOAN VIEN
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TRACH NHIEM COA BAN Driu HANII
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Lua chon cac chinh sach ke toil thich hay va ap dung cac chinh sach d6 met each nhat quan;Dua ra cac phan doal va u6c tfnh met cich hay ly va than trong;
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• Lap Bao cio tai chinh tren co s6 hoot d¢ng lien tuc rfu truchg hay kh6ng the Oho ring C6ng ty se ti6ptuc hoat dSng kinh doanh.
BanDi6uhinhxacnhanrdngC6ngtydatuanthdc5cyeucauneutrentrongvieclapBaocaotaichfnh.
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They mat \ra dai dien Ban Di6u hinh,
Chfi t!ch H¢i 8 Quan triin N¢i, ngdy 28 thdng 3 ndm 2017
aprfLviETNAM
S6: 385/2017/BCKT-BCTC/CPA VIETNAM
C6NG TY TNHH KIEM TOAN CPA VIETNAM
Tru s6 chinh TP. Ha N6i:Ta.ng 8, Cao 6c Van ph6ng VG Building,S6 235 Nguy6n Trai, Q. Thanh Xuan, TP. Ha Noi.
T +84(4) 3783 2121F +84(4) 3783 2122E [email protected] www.cpavietnam vn
V6BaocaotalchicTac€:ng;°€:6£p§:n£C€:ngEgTih:€ng#Q¥c2#;Padi#3kt,hing[2nan2°[6
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Trfch nhi§m cda Ban Di6u hanh
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Tricl] nhi?in cria Ki6m toin vien
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Bao cao tai chinh.
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Gang trinh bay tren Bao cao tai chinh.
Sii#d?a:i:adipsh6¥j6bn6]:h6],3%f#adeTgfc[tiyk6d6nth6idi6m3l/12/2016viochiphidexdedinhketqua
C6ng ty chua trich lap du phbng ng phai thu kh6 dbi v6i gia tri cia trich lap la 1,93 ty d6ng.
Y ki5n Ki6m toad ngo?i trdr
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Thang. L6 Thi Thanh vanKi6m toad vi6n
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:h6a###enK[EMTOANcpAVIETNAMThanh vi6n Hang ki6m tod n Qu6c t6 Moore StephensEL N¢i, ngdy 28 thdng 3 ndm 2017
C6NG TY CO PHAN CUNG ENG NHAN LUC QUOC TE VA THUONG MAI11 n5m 2015 d6n nBao cho tai chinh Oho k hoat den I 1 than 3 1 thin 12 nan 2016
Mau 8 Oi_DNBANG CAN D6I KE TOANTai ngdy 31 thang 12 nam 2016
A-TAI SANNGANHANMSTMloo
Ti6n va cfc khoan tuong dueing ti6n Ilo 5.IT i5n
Cfc khoan phai thu ngfn h?nPhai thu ngin ham cia khach hangTrd turdc Oho ng`rdi ban ngin hamphai thu nSi b¢ ngin hamphai thu ngin hay khde
I. ::;;£GT#d::;8#aaufa£3. Thug vacackhoinkhac phaithuNhanudc8- TAISANDAIH4NI. Cfcklioanphaithudaihan6. Phaithudaihankhac
11. TaisaDc6dinhI. Taisinc6dinhhthihinh- N8uyGngid- Gidtrihao"6nldyk6
3. Tai sinc6dinh\`6hinh- Xgu}.6ngid
- Gidtrihaom6nldyke
IV. Tai sam d®dangdai ham2. Chi phi xdyd\rngccrbindddangVI. Tai sam dai h?n khic1. Chiphitrdtru6cdaihan
TONG CONG TAI SAN(270 = 100+200)
Ill
130131 5.2
132 5.3
133
136 5.4
240242 5.8
260261 5.5
270
31/12/2016VND
11/iireoi5VND
87.875.615.204
47.512.780.32047.512.780.320
31.713.097.33812.703.496.88611.430.305 .757
1.681.678.172
5 . 897.616.523
8.649.737.5466.562.136.661
2.087.600.885
91.819.359.929
1.086.194.555
I.086.194.555
81.292.423.62872.566.457.50695.894.339.367
(23.327.881.861)8.725 .966.122
9.146.577.712
(420.611.590)
5.702.235.5525.702.235.552
3.738.506.1943.738.506.194
69.145.400.241
26.121.708.195
26.121.708.195
28.993.275.4S910.045.719.709
10.691.762.449
895.495.339
7.360.297.962
6.730.416.5875 .093 .197.075
I.470.771.642
126.147.870
Ilo.587.801.249
I.015.000.000
1.015.000.000
86.014.779.63877.090.637.66696.638.884.822
(19.548.247.156)8.924.141.972
9.146. 577.712
(222.435.740)
18.295.358.58418.295 .358.5 84
5.262.663.0275.262.663.027
179.694.975.133 179.733.201.490
C6NGTyC6PIIANCUNGthJGNHANLUCBao cao tai chinh cho hoat don I I than 11 nan 2015 den n
Qu6c TE vA THUonG MAI3 1 thin
BANGcAND6IKETOANgrlEpTHEO)Tai ngay 3 I thing 12 n5m 2016
MSTM 31/12/2016VND
12 nan 2016
M5u 8 01 -DN
11/11/2015
VNDC- NqpHAITRAI. N9'ng5nhanI. phai trdnguli bin ngin ham2. Ngu¢i muatrati6n tndcnginhap3. Thug vacac khoan phai n¢pNhanude4. Phai rfenguti lao d¢ng6. Phairfen¢ib¢nginhap8. Doanh thuchuathuchi¢n ngin hap9. Phaihanganhankhde10. Vayvanpthu6tai chinh ngin hap
11. No'daihan7. Phaitrddaihankhac8. Vayvantythuefai chinhdai ham
D- v6N crfu sdHm t4OO=4io+430)I- V6nchtisdhfuI. V6ng6pcbachdsdhfu-u.CL6:EP:#Phs°£:h£:€::uqanypSchb##6:ay6'
LprsT cpra phan ph6i lay k6- d6ncu6ioyutc
- LNSTchunphchph6ikyndy
TONG CONG NGUON V6N(440 = 300+400)
Ngudi lap
300 82.101.814.729
310 39.598.011.709311 5.9 3.241.367.804
312 800.000.ooo313 5.10 268.697.582
314 2.112.303.378
316
318 55.050.0oo
319 5.11 1.362.657.745
320 5.12 31.757.935.200
330 42.503.803.020337 5.11 41.139.749.020
338 5.12 I.364.054.000
400 5.13 97.593.160.404410 97.593.160.404411 97.299.301.245
411a 97 299.SOL.24S421 293.859.159
42lb 293.859.159
82.379.092.096
44.927.964.746I.944.405.026
816.602.00045.752.574
229.663.0008.642.480.326
33.249.061.820
37.451.127.35035.493.673.350
I.957.454.000
97.354.log.39497.354.109.39497.298.979.38097.298.979.380
54.808.149
54.808.149
440 179.694.975.133 179.733.201.490
Trrfug ph6ng ke tod n
-Th«4r HVl44try4~
Nguy6n Thanh Trung Nguy6n Thanh Trung
c6NG Ty co PHAN CUNG thiG NHAN Ltrc Qu6c TE VA THuONG MAI11 n5m 2015 den nBao cao tai chinh cho hoat don I I than 3 1 thin 12 nam 2016
M5u 8 02-DN
chokyhoatE;n%gAn3#t3a¥S|T:aAmT2895Nd€n¥3P%#|2nam2oi6
CHI TIEU MSTMI. Doanhthubinhingvicungcapdichvu 01 5.14
Doanh thu thuin v6 ban hang va cung capdich vu (10 = 01-02)
4. Giav6nhangbinLqi nliusn gop v€ bin hang va cung capdich vu (20 = 10-11)
6. Doanh thu hoat d¢ng tai chinh7. Chi phi tai chinh
Trong d6: Chi phl lai vay
9 Chi phi ban hang10 ChiphiquinlydoanhnghiSp
11 Lgi nhuSn thuan ttrho?tdSng kinh doanh{30 = 20+(21-22)-(25+26)}
i2 Thunhapkhaci3 chiphikhac14 Lpinhusnkhfc(40=31-32)
15Tang l9i nhuan k6 toan truce thus(50 = 30+40)
16 Chiphithu6TNDNhi?nhanh
18Lqi nhuan sau thus thu nhSpdoanli nghi?p (60 = 50-51-52)
21 Laicobantr6nc6phi6u
Ngudi lap
10 5.14
11 5.15
31 5.18
32 5.18
40
Kyho?td¢ng Kyho?tdSngtdr ii/ii/2oi5 tdr oi/oireoi5
d6n3l/12#016 den lo/11/2015VND VND
29.081.342.410
29.081.342.410
26.5 82.557.179
2.498.785.231
11.636.131.736
125.419.040
51 5.19
60
70 5.20 ,
Truchg phdng ke toad
|NIMN( ulMn(Nguy6n Thanh Trung Nguy6n Thanh Trung
245.685.757
13.508.282.230
25S.529.940
259.090.909
215.807.086
43.283.823
298.813.763
59]62.753
239.051.010
31
23 .089.134.518
23 .089.134.518
16.635.956.116
6.4S3.178.402
1.255.516. 829
570.691.061
176.122.667
6.901.603 .113
60.278.390
33.960.000
33.960.000
94.238.390
94.238.390
Ha N¢i. ngdy 28 thchg 3 ndm 2017
Dang Huy H6ng
TE VA THu.onG MAIC6NGTyCOPHANCUNGthTGNHANLUCQU6CBao cao tai chinh cho hoat d?n I 1 thin 11 nit 2015 den n
BAO,,£;o°p::gcp#dEZB,NTH
3 I than 12 nam 2016
Mau 8 03-DN
Cho ky hoot d¢ng ttr ngay 1 I thing I I -n-an -20-15 den-rigay 3 1 thang 12 nan 2o 16
cHi TlfiuI
:.. #„;,h„u¢y„6?,#!: ,ttitr„:,oat d¢ng kinh doanh2. Dleu cliinh cho cdc kho&n
- Khau hao tai sin c6 dinh va BDs diu tu- Lai, 16 ttr hoot d¢ng dan tu
-Chiphllaivay ,
3.L#aynh##ntr:#tdd¢¢nnggwnhdoonhtTedc
- Ting, giin cic khoin phaj thu- Tang, giin cac khoin phai rfe- Tang, giam chi phl fro tr`Ide
- Ti6n thu khic ttr ho?I d¢ng kinh doanh
- Ti5n chi khac th hoot d¢ng kinh doanh
Liiu clluy6n tian tllubn ttr I.oqt apng kinl. doanh
11. Lun chuy5n ti6n ttr boat dSng dau tu
1. :i6cna::;jd!a:::jshinal La¥cdung TSCD
3. Ti6n chichovay,muacac c6ngcunpchadonvikhac
7. Ti5n thu lai cho vay, c6 trc va lwi nhuan duqc chia
LIIu cliuy8n iian tlludn ttr IIoqt d¢ng ddu tut
Ill. Lun chuy6n ti6n ttr liogt dSng tai chinh
3. Ti5nthuttrdivay
4. Ti6nchiutnpg6c vay
Luru chuy8n tlan ihudn ttr hoqt d¢ng tal cl.[nhLiru chuy6n ti5n tliuan trong ky (50 = 20+30+40)
Tj6n va tuo.ng duong ti5n dau ky
Anhhuchgcdathayd6itygiah6idoaiquyd6ingoaite
Ti6n va tuong du.ong ti6n cu6i ky (70 = 50+60+61)
Ngudi lap
Ky I,Oat d¢ngttr 11/I lre015
d6n 31/12/2016VND
Ky hoat dSngttrol/Ol/20ls
den lo/I lreol5VND
45
298.813.763
4.308.373.074
(11.636.131.736)
(7.028.944.899)
(3.281.697.807)
9.402.365.347
55.217.247
23.000.000.000
22.146.939.887
I.328.658.858
I.328.658.858
(2.084.526.620)
94.238.390
3.470.940.642
(I.255.516.829)
42.586.000
2.352.248.203
(235,513.012)
619.642.638
(I.309.095.470)
(42.586.000)
(I.190.875.006)
193.821.353
(163.512.727)
(7.300.000.000)
I.255.516.829
(6.207.995.898)
2.224.507.075
(I.060.000.000)
I.164.507.075
21.391.072.12S (4.849.667.470)26.121.708.195 30.971.375.665
47.S12.780.320 26.121.708.195
Truchg phbng ke tod n
-Jryt,"^4, ul4?,
Nguy6n Thanh Trung Nguy6n Thanh Trung
Ha N¢i, ngdy 28 th_dng 3 ndm 2017
c6NGTyTNmMOTTHANIIvlENcuNGthlGNHANLngQu6cTBao cao thi chinh cho hoat den I 1 than 11 nan 2015 den n
E vA THUonG MAI3 I than 12 nan 2016
THuyET MINII BA0 CA0 TAI CHiNII
1. THONG TIN KHAI QUAT
1.I ffinh thtrc s6. hthi v6n
I.2
I.3.
I.4.
M5u 8 09-DN
C6ng ty C6 phil Cung tug Nhan luc Qu6c t6 va Thuong mai (gpi tat la "C6ng ty") ti6n thin la doanhnghiSp Nha nutc, don vi tr`rc thufo BS Lao d¢ng Thuong binh wh Xa h¢i.
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Ten C6ng ty vi6t bang ti6ng ViSt: C6NG TY C6 PHAN CUNG tING NHAN LUC QU6C TE VATHUONG MAITen C6ng ty vi6t bang ti6ng nu6c ngoai: INTERNATIONAL MANPOWER SUPPLY ANDTRADE JOINT STOCK COMPANYTen giao dich vi6t tit: SONA., JSC
Tru sd C6ng ty dot tai: S6 34 Dai C6 Vi€t, quan Hai Ba Trung, thanh ph6 in NSi.
Siih?{h¥#hh¥E6P%6h£H#hifMtnhta£:S62/43duchgphanThdcDuySt,phuchg4,quanTan
Nganh ngh6 kjnh doanh va Ilo?I dSng chinli
• Dich vu duangLrdi lao d¢ngdi lam• Puagcnnggho5;jnvga°tahfe:8ntrh:acagjax°adhu¢:;
• Chothuexec6d¢ngco;
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: ¥:3: £#g #3uci;nd:jh'oyab(#Vc6a:ioya:fryia nude cam);
Fg°oa::dn%ntrgv:h#o:huac:#h#rg°:8jky: la cung tug lao d¢ng xu5t khau nude ngoai, day ngh6,vdi nguti lao dSng tru6c khi di lil viec d nu6c ngoai.
Dac di8m host d¢ng ctia C6ng ty trong nan c6 anh huthg d6n Bao cfo thi chinh
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Cau trdc doanl] nglii?p
Tai ngdy 31/12/2016, C6ng ty c6 cac don vi tryc thu¢c nhu sau:
Ten do'n vi Nganh ngli6 hoat dsng
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CONG Ty TNIHI MOT TIIANII vrfeN CUNG two NHAN Luc Qudc TE vA THuONG MAIBao cao tai chinh cho hoot don 1 1 thin 11 nan 2015 den n 3 1 than 12 nan 2016
THUYET MINII BAO CAO TAI CHINH (TIEP THEO)
2. KV KE TOAN, DON VI TriN TE SUDUNG TRONG KE TOAN
M5u a 09-DN
rty ke toan
K}Ei::a:gce::g8:g8:`tn:i;Ti#/y28i;hd¥ngn°g[a;a3ii:g7£8,V:.°ngdy31thingl2hangnan.
Don vi ti6n t? sir dung trong k6 tofn
Don vi ti5n t? str dung trong ke toan la D6ng Viet Nan (VND).
CHUAN M|/€ VA CHE DO KE TOAN AP D|7NG
Ch6 d¢ k6 toan ap dung
C6ng ty ip dung Ch6 d¢ ke toin Doanh nghiSp ViSt Nan duqc ban hinh hem theo Thong tu s6200/2014/IT-BTC ngdy 22 thing 12 nam 2014 do BS Tai chinh ban hanh.
Tuyen b6 v6 vi?c tuan tin Chuan mTc k6 tofn va Ch5 dS ke toan
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CAC CIIiNII SACH KE TOAN AP DUNG
cO. sd lap Bao cao tai chinh
Bao cao tai chinh ken theo duqc trinh bay bang D6ng ViSt Nam (VND), theo nguyen tac gia g6cva phb hgp vdi cic Chuin mpg k6 toin Vhanh va cac quy dinh phap ly c6 li6n quan d
et Nan, Ch6 d¢ k6 toin doanh nghi?p ViSt Nam hienn viec lap va trinh bay Bao cao thi chinh.
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Ngay 11 thing 11 nan 2015, C6ng ty dngc chuy6n d6i thinh C6ng ty C6 phil
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c6NG Ty TNm MOT TIIANII vriN CUNG twG NHAN Luc Qu6c TE vA THu'cING MAIBao cao thi chinh cho hoot don 1 I thin 11 nan 2015 d6n n 3 1 thin 12 nan 2016
THuyET MINII BAO CAO TAI cHhm ITrip THEO)4. CAC CHiNH SACHKE TOANAPDVNG (Ti6p tl)eo)
Mau 8 09-DN
Cfc loai ty gia h6i dofi ap d\ing thong ke toin
D6i vdi cde nghi6D vu Dhat sinh bim! ngoai te
Cdc nghiep vu phat sinh bang ngoai te d`nyc qny d6i theo ty gia dy dqug tat thdri di6m phut sinh
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chi nhan Ha Thin
Nguyen tic ghi nhan ti6n va cac khoan tirong d`ro.ng ti5n
Ti6n: Bao g6m Ti6n mat. Ti5n gtri ng@n hang /kh6ng kjr ham) va Ti5n clang chuy6n
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VA THUonG MAI3 I than 12 nan 2016
THUYET MINII BAO CAO TAI CHiNII (TIEP THEO)
4. CAC CHfNI SACHRE TOANAPI)|JNG ITi6p theo)
Nguy6n tfc k6 loan nq. phai tliu
M5u 8 09-DN
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• Phai thu khac g6m cac khoin phai thu kh6ng mang tinh thuong mai.
• Phai thu n¢i b¢ g6m cac khoin phai thu cac don vi true thu¢c kh6ng c6 tu cach phap nhan hachtoin phu thuSc.
Cac khoin phai thu duoc phan loai la Ngan nan va Dai ham tr6n Bang can d6i k6 toan can ctr ky hamcon lai cda cac khoan phai thu tai ngay lap Bao cao Tai chinh.
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C6ng ty quin ly, sdr dung va trich khau hao TSCD theo huchg din tai thong tu 45/2013/I`T-BTCban hanh ngay 25 thing 4 nan 2013 .
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CONG Ty TNlnl MOT THANII VIfiN CUNG miG NHAN Lug Qudc TE VA THutING MAI11 n5m 2015 den nBao cao fai chinh cho hoot don I I than 3 I thin 12 nan 2016
THuyET MINII BAO CAO TAI cHinITI Qdp THEO>
4. CAC CHiNII SACHKE TOANAPD|JNG ITi6p theo)
Nguyen tic k5 toan vi khau hao Tai sam c6 dinh hthi hinh va v6 hinh (Ti5p theo)
b. Phitong phdp kh6u hco
M5u 8 09-DN
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Nha ctra vat ki6n trdcMay m6c thi6t biPhirong tiSn van tii
Nguy6n tic ke toan chi |]hi tri trut'c
Nan 2016Of nan)
15
03 -0803 - 06
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Nguyen tic k6 toan Chi phi xay dqug cop bin dd clang
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Nguyen tfc k6 tod n Nq phai tra
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• Phii tfa n¢i bS g6m cac khoin phai ha cic don vi trvc thu¢c kh6ng c6 tu each phip nhin hachtoil phu thu¢c.
c6NG Ty TNm MOT TIIANII VIEN CUNG UNG NHANBao cao tai chinh cho hoat don I I than 11 n5m 2015 d6n n
Lug QUOC TE VA THutING MAI3 I than 12 nam 2016
TIIuyET NINII BAO CAO TAI cHiNII (Tmp THEO)
4. cAc cHinl SACHKE TOANAPDVNG (Ti6p theo)
Nguyen tfc ghi nhan vay va nq pliai tra thus tai chinh
ha
Mau 8 09-DN
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Nguy6n tac ghi nhan va v6n h6a cfc khoan clli phi di vay
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Nguy6n tfc ghi nhsn doanh tliu chum thTc hi?n
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Nguy6n tfc ghi nhan v6n cm s6. hfu
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Nguyen tac va phurong phfp ghi nlian doanh thu, thu nhap khac
Doanh thu bah hang dngc ghi nhan khi d6ng thai th6a man tat ca nam (05) di5u kiSn sau:
(a) C6ng ty da chuy6n giao phan lch rdi ro va lqi fch gan li6n vdi quy6n sd hfu sin phil hoac
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C6NG TY TNIIII MOT THANII VIEN CUNG twG NHAN LUC QUOC TE VA THU.ONG MAI11 nan 2ol5 den nBao cao tai chinh cho k hoat don I 1 thin 3 I thin 12 nam 2016
THuvET I\mrll BAo cAo TAI cHir`un (Trip THEo)4. CAC CHiNII SACHKETOANAPDVNG (Ti6p theo)
Nguy6n tic va phunig phfp gbi nhan doanh tliu, thu nhSp khfc Oi5p theo)
Mau a 09.DN
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Nguyen tic ke to fin gii v6n hang bin
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Nguyen tic va phuong phap ghi nhsn chi phi tai chinh
- Chi phi di vay: Ghi nhat hang thing can ctr tren khoan vay, lai su5t vay wh s6 ngdy vay thuc t6.
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CONG Ty TNlnl MOT THANII vlEN CUNG thrG NHAN LUc QuOc TE VA TIIutING MAI11 nan 2015 d6n nBao cao tai ch{nh Oho hoat don I 1 thin 3 I than 12 nan 2016
THuyET MINII BAo cAo TAI cHhm QTEp THEo)4. CAC CIIfNII SACHKE TOANAPDUNG (Ti6ptlieo)
Udc tinh k6 tof n
5.1
Mau 8 09.DN
Vies lap Bho cio tat chinh tuan thd theo c6c Chuin mpg k6 toin Vict Nam, Ch6 dS k6 todn (doanh
kinh doanh thpe t6 c6 the khde vdi cac u6c tinh, gia dinh dSt ra.
C6ng cu tat chinh
Ghi nhin ban chu
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C6ng ng tai chinh cda C6ng ty hao g6m cic khoin phai tri ngLrdi bin, phal ha khde, c5c khoin chiphi phai tfa, cac khoin nq thue fai chinh, cdc khoin vay va c6ng cu tai chinh phai sinh..
Dinh rid Lai sau lil chi nhan ban deu
Hien tai, chua c6 quy dinh v6 dinh gia lad c6ng cu thi chinh sau ghi nhsn ban diu.
Cac bch ifen quan
%i:g##:gng#ichTfa#gchTELtlrfeyd#ir##£grafL#chhrELcdebchhichkdrndyTHONG TIN 80 SUNG CHO CHi TI£U TRiNII BAT TREN BANG CAN D6I RE TOAN,BAo cAo KET QUA HOAT DONG KINH DOAI`un
Ti5n va cfc khoan t`mg dtrong ti6n31/12/2016
VND11/11/2015un
Tien matTi6n givi ngan hangTi6n clang chuy6nTang
2.262.309.930
45.250.470.390
47.512.780.320
4.620.708.526
20.555.999.669 ,
945.000.000
26.121.708.195
c6NG Ty TNlm MOT TIIANII VIEN CUNG thTG NHAN Lpe Quoc TE VA THuONG MAI11 nam 2015 den nBho cao tai chinh cho hoot don 1 I than 3 1 than 12 nam 2016
THUYET MINII BA0 CAO TAI CIIINII (IIEP THEO)
5.2 Cic khoan phai thu khdch hang
Phai thu khach hang ngan hamC6ng ty TNIIII Tan Nghe AnHongde ( IIK ) IMP EXP LTDC6ng ty TNIIH Huong NgocBir Dis Tic
phai thu d6i tuqug khac
T6ng
5.3 Cac khoan tri truce cho ngudi ban
C6ng ty TNIIII TM DV D6ng Phuong T.Bc6ng ty C6 phil Lien Minh Chau auC6ng ty TNIIII SX & TM Qu6c t6 Au LacC6ng ty CP XD va Thuong Mai SHC ViSt Nancac d6i tuqug khac
Tang
5.4 Cac khoin phai thu khic
Ngan h?nPhGi tllu klidcLao d¢ng tai LibiaQny khen thuchg phicinChi nhan HCMLai ti6n gtri dy thucac khoin khac
Tom tingDai ham. Ky cixpc, ky qtry
T6ng
5.5 Chi phi tri trut'c
31/12#016
31/12/2016VND
12.703.496.8865 .231.489.3 65
I.497.864.130
1.127.046.350
1.085,032.565
3.762.064.476
12.703.496.886
31/12/2016VND
4.261.668.000
2.400.000.000
1.237.777.404
451.451.986
3.079.408.367
11.430.305.757
5.897.616.5233.914.436.883
554.449.084
2.730.141.473
176.650.351
453.195.975
I.983.179.640I.086.194.555I.086.194.555
Mau a 09-DN
11/11/2015
VND
10.045.719.7095 .231.489.365
1,497.864.130
1.127.046.3 50
1.085.032.5 65
1.104.287.299
10.045.719.709
11/11/2015un4.261.668.000
2.400.000.000
I.252.777.404
I.5 81.931.000
I.195.386.045
10.691.762.449
'inh: VND11/11/2015
- 7.360.297.962- 4.987.563.030
554.449.084
- 2.442.141.473
176.650.351
340.275.563- I.474.046.559
- 2.3 72.734.93 2- I.0ls.000.000- I.015.000.000
6.983.811.078
Ngan hamChi phi m6i gi6i tao ngu6nCac khoan khacDai hanC6ng cu dung cu xuat ding
Tang
8.37S.297.962
31/12/2016VND
6.562.136.6616.562.13 6.661
3.738.506.1943 .73 8.506.194
10.300.642.855
11/11/2015
VND
5.093.197.0753.425.093.463
I.668.103.612
5.262.663.0275.262.663.027
10.355.860.102
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THUYET MINII BAO CAO TAI CHiNII (TIEP THEO)
5.7 Taisanc6dinhv6hlnh
Chi phi dan ingiai ph6ng mSt bang
M5u a 09-DN
Don vi tinh: VND
T6ngNGUYEN CIAs6 du tai 11/ii/2oi5Tang trong ky
Giim trong kyS6 du t?i 31/12/2016
CIA TR! HA0 MON LOY KEs6 du tai ii/11/2oi5
Tang trong ky
Giam trong kyS6 du tai 3i/12/2oi6CIA TR| CdN LAIT?i 11/11/2015
S6 du tai 31/12/2oi6
5.8 Xftydqugc¢band®dang
Chi phi xay dirng col ban d6' clangTru s6 lam vi¢c C6ng ty
T6ng
5.9 Phai trd ngudi ban
a. Ngin h?nLien doin thuyenvien Hit Qu6ccac d6i tuqug khac
b. Dai hgn
T6ng
31/12„016
9.146.577.712
9.146.577.712
222.435.740
198.175.850
420.611.S90
8.924.141.972
8.725.966.122
31/12/2016VND
5.702.235.552
5.702.235.552
S6 c6 khanangtra tLq
3.241.367.804
574.350.000
2.667.017.804
3.241.367.804
574.350.000
2.667.017.804
3.241.367.804 3.241.367.804
9.146.577.712
9.146.577.712
222.43S.740
198.175.850
420.611.590
8.924.141.972
8.725.966.122
01/01/2015
VND
18.295.358.584
18.295.358.584
Don vi tlnh: VNDiiAiuni5
Gis triS6 c6 kttanang
tra no'
I.944.405.026 I.944.405.026
29.035.000 29.035.000
I.915.370.026 I.915.370.026
I.944.405.026 I.944.405.026
C6NG Ty C0 PIIAN CUNG thlG NIIAN LUC QUOC TE VA THUONG MAI11 nan 2015 den nBao cao tai chinh cho k hoat don I 1 than 3 1 than 12 nit 2016
THuyET I\mrH BAo cAo TAI cHfNII (TIEp THEo)5.10 Thu6va cac khoan phai n¢p Nha nu6'c
S6 phfi nSp S6 da n¢p11/11#015 trong
Phai napThus gis tri gia tangdan raThug XNKThug thu nhapdoanh nghi€pThud thu nhap ca nhfuThus kh6c
M5u 8 09-DN
f2pryi t[nh VND
31/12„016
45.752.574 222.945.008
5.273.546 98.105.959
5.526.725
6.504.702
40.479.02 8 62.402.25750.405.365
S6 duqc kh§u11/11/2015 trtr tron
- 268.697.582
- 103.379.505
5.526.725
6.504.702
- 102.881.285
S6 da kli&u trtr50.405.365
trur¢c 31 /12#016Thug thu nhapdoanh nghiep
5.11 Cic klioin phai tri phai nSp khfc
53.258.051 53.258.051
31/12/2016Lou
11/11/2015unNg5n hamKinh phi c6ng doanBao hi6m xa h¢iphai tra v5 c6 phil h6aNhan ky quy, ky cirtyc ngan hamPhai trd, phai n¢p khacDodm ITS tqi Eco-lead Nh&t BchDodm LD lai Arab Saudi-J&PDoch TIS tqi Kanagowa-Nh¢t BanNg&n hang Hang HdiCdc khoch phdi trd. phdi n¢p khdc
Dai hamNhfty ky qny ky cucrc dai hamDoan lao d¢ng tqi Hdo Hthi - Ddt LoanDodn loo d¢ng tqi Ttwing Hang - Dai LoanDoan lao d¢ng thny6n vi6n tqi Hch Qu6cDock ITS tqi Eco-Lead-Nh¢t BdnCdc khodi phdi trd ddi hqn khdc
Tang
I.362.657.745
234.069.223
58.100.000
I.070.488.522
1.070.488.522
41.139.749.02041.139.749.020
1. 593.700.000
1.828.820.000
15 .430.840.loo
1 I.441.741 .900
10.844.647.020
42.502.406.765
8.642.480.326
(59.367.850)
(236.158.860)500.163 .5 84
1.051.288.005
7.386.555.447
3.780.000.000
27.910.000
I . 3 41.100.000
945.000.000
1.292.545.447
35.493.673.35035.493.673.350
6.481.000.000
3.483.020.000
24.050.156.100
1.479.497.250
44.136.153.676
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C6NG TY COBao cao tai chinh cho k hoot don
PHANCUNGtwGNHANLUCQU6CTEVATHUONGMAI11 nam 2015 den nI I than
THUYETMINIIBAOCA0TAICHiNII(TIEPTHEO)
5.13 V6nchfls®hfu
van dan tucda cnd s6' hfu
S6 du tai il/ii/2oi5
Tang trong kyLai t,.ong kyGiam trong ky
S6 du tai 31/12/2016
97.299.301.245
3 I thin
Lot nhuan sau thuscliun phan ph6i
54.808.149
239.051.010239.051.010
97.299.301.245
a. clii ti6tv6n dau tucha chd s@htru
8¢ Lao d¢ng Thuong binh va Xa h¢iC6 d6ng khac
Tang
293.859.159
31/12/2016VND
95.658.300.000
I.641.000.000
97.299.300.000
12 n5m 2016
M5u 8 09-DN
Dorn vi tinh: VND_
Tang
97.354.109.394
239.051.010239.051.010
97.593.160.404
11/11/2015VND
95.658.300.000
I.641.000.000
97.299.300.000
b. Cfc giao d!ch v6 v6n wi cac chd s6. hfu va ph fin ph6i c6 the chia Igi nhuan
Tar ngay 11/11/2015den ngay 31/12/2016
VNDV6n dau tu cfla chii s6' binv6n g6p tai dau kyV6n g6p tang trong kyV6n g6p tai cu6i ky
C6 tdrc, ]9i nliuan da chia
97.299.300.000
97.299.300.000
Ttr ngay 01/01/2015den ngay 10/11/2015
VND
97.299.300.000
97.299.300.000
c. Cfc giao dich v6 v6n vdi cac cm s@ in va plian ph6i c6 ttrc chia Iqi nhuan
31/12/2016
c6 phi6u11/11/2015
c6 phi6uS6 Iuqug c6 phj6u ding ky pliat hanh
S6 luqug c6 phi6u da ban ra c6ng chtingC6 phi6u ph6 thong
S6 luqug c6 plii6u clang [un handC6 phi6u ph6 thong
Menh gis c6 phi6u clang l`ru hinh
(d6ng/c6 phi6u)
9.729.930
9.729.930
9.729.9309.729.930
10.000
9.729.930
9.729.930
9.729.9309.729.930
10.000
TE VA THUonG MAICONG Ty C0 PHAN CUNG thrG NHAN LUc QU6CBao cao tai chinh Oho hoat don I I that 11 nam 2015 den n 3 1 thin 12 n5m 2016THtJyET nmrH BAo cAo TAI cHfNI ITIEp THEo)5.14 Doanhthubfnhangwicungc4pdichvu
Doanh thu cung cfo dich vu
Tang
5.15 Giiv6nliangbfn
Gia v6n cia dich vu di cung cap
Tang
5.16 Doanli thu liogt dSng tai chinh
Lai ti6n gdri, ti6n Oho vay
Lai chenh tech ty gia di thuc hienDoanh thu hoot d¢ng tai chinh khac
Tang
5.17 CI]iphitaicliinh
Lai ti5n vayL6 chenh lech ty gis da thuc hien
Tang
5.i8 Thunhapkhfc/chiphikhfc
Thu nhap khfcThu nhap khacT6ngChi phi khfcchi phi khacT6ng
Tliu nhap khac/chi phi khac (thuan)
Ky ho?t a?ngtfr 1 I/I 1/2oi5
den 31/12/2016VND
29.081.342.410
29.081.342.410
Ky ho?t a?ngtdr 1 I/I I/2oi5
den 31/12reol6VND
26.582.557.179
26.582.557.179
Ky ho?t a?ngtdr 1 I/1 I/2oi5
d6n 31/12/2016unI.328.658.858
10.307.472.878
11.636.131.736
Ky ho?t a?ngtdr 11/11/2015
d6n 31/12/2016VND
125.419.040
125.419.040
Ky ho?t d?ngtdr ii/ii/2oi5
d6n 31/12/2016VND
259.090.909259.090.909
215.807.086
215.807.086
43.283.823
M5u a 09-DN
Ky ho?t a?ngtdr 01/0|/20ls
d6n lo/I I/2ol5un
23.089.134.518
23.089.134.518
Ky hoat d¢ngtdr 01/01„015
den lo/1l/201SVND
16,635.956.116
16.635.956.116
Ky boat dSngttr 01/01/2015
d6n 10/11/2015VND
1.154.318.636
101.198.193
I.255.516.829
Ky lloat d¢ngtdr 01/01„015
den 10/11/2015un42.586.000
528.105.061
570.691.061
Ky boat d§ngttr 01/01/2015
d6n 10/11#015VND
33.960.000
33.960.000
33.960.000
CONG Ty cO PHAN CUNG thrG NHAN LUc Qudc TE VA THUONG MAIBao cao tai chinh cho k hoat don I 1 than 11 nan 2015 den n 3 1 than 12 nam 2016
THuyET MINII BAo CAO TAI CHhu OTIEP THEO)
5.19 Chi phi thu6thu nhapdoanh nghiep hi§n hanh
Lgi nliuan trudcDi5u cliinh cho thu nhapTrd: Thu nhap kh6ng chiThu nhap chiu thusThus su5t Thus thu nhap doanh nghiepThus thu nhSp doanh nghiep
T6ng
5.2o Laico'bantrenc6phi6u
Lgi nhuan ke toin sou tliu6 thu nhSpdoanh nglli?pCac khoan di6u chinh
Cdc khodn diau chlnh tchgCdc khodn dieu chinh gidm
Lgi nhuan hoac ]6 ph@n b6 cho c6 d6ngs® hfro c6 phi6u pli6 thongC6 phi6u ph6 thong clang l`ru hinh binh quantrong ky (C6 phi6u)Lai col ban tren c6 phi6u (VND/c6 phi6u)
5.21 Chi phisan xuft kinh doanh theoy6u t6
chi phi nguy6n lieu, vat li?uChi phi nhan c6ngChi phi khau hao tai sin c6 dinhChi phi dich vu mua ngoaichi phi khac bang ti6nTang
Ky ho?t a?ngttr 1 1/ii/2015
d6n 31/12/2016VND
Mau a 09_DN
Ky ho?t a?ngttr Ol/01/20ls
den 10/11/2015VND
298.813.763
298.813.76320%
59.762.753
59.762.753
Ky ho?t d¢ngttr ||/|1re015
den 31/12/2016VND
298.813.763
298.813.763
9.729.930
31
Ky hoSt a?ngtdr I 1/I 1/2Oi5
den 3l/12/2016VND
I.197.950.380
17.930.027.839
4.308.373.076
10.575.052.538
3.244.017.541
37.255.421.374
94.238.390
Ky ho?t a?ngtir 01/01/2015
d5n 10/11/201Sun94.238.390
Ky ho?t a?ngttr 01/0|re015
den 10/11/2015un1.028.544.417
9.344.416.320
3.370.786.2677.43 5.666.186
1.895.877.832
23.075.291.022
CONG Ty C0 PHAN CUNG thlG NIIAN LUC Qudc TE VA THUONG M4I11 nan 2015 d6n nBao cao tai chinh cho hoat den 1 I than 3 1 thin 12 nit 2016
THUYET MINII BAO CAO TAI CHINII ITIEP THEO)
6. THONG TIN KIIAC
6.I Cic khoan nqti8m fang, klioan cam ketvi nhingtli6ngtintai cliinh khac
T6 dieptichdatxayd\rngc6ngtrinh-2.892-m2.
M§u 8 09-DN
Th6ng tin khf c
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Cac klioan ng ti8m tang
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n g6c str dung: .Nha bu6c Oho thus ch c6 thu ti6n str dung ddt hang nit.
chi de ghi nhan, col sd xac dinh gis t-ri va co sd -ghi nh5n-ci6 khoin th-u ida-p va c-hi`ph{)-d6iloai tai sin fai chinh, c6ng nq fai chinh va c6ng cu v6n dngc trinh bay chi ti6t tai Th-uy6t minh s
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Tai sam tai chinh
Ti6n va c6c khoin tuong duong ti6nphai thu khich hang va phai thu khacDin tu ngin ham
T6ngC6ng nq tai chinhCac khoin vayPhai th ngudi bin va phai rfu khac
Tang
3i/i2reoi6VND
47.512.780.32018.601.I 13 .409
66.113.893.729
33.121.989.200
45.743.774.569
78.865.763.769
11/11/2015
VND
26.121,708.195
17.406.017.671
7.300.000.000
50.827.725.866
35.206.515.820
46.080.558.702
81.287.074.522
:¢6E8%acnh::iahn6hngjtau8iiotr!#£;u:a:a¢uS;nd#Lchhj`eThvaan£6cnhgu:qc;ai:¥#inc8ua%86vt6thv:eccnii:
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C6NG Ty C0 PIIAN CUNG UNG NHAN LUC QUOC TE VA THUONG MAI11 nan 2015 d6n nBho cao tai chinh cho hoat don I I than 3 I than 12 nit 2016
TIIUYET MINII BAO CAO TAI CHINII (TIEP THEO)
6.2 C6ng cT thichinh-Quan ly rfli ro (Ti6p theo)
M5u 8 09-DN
Mvc tieu quan ]y rbi ro thi cliinli
Fotltjf:°dtuaigc,hiT[hr:aa£6hmk#;i:°vtfi"r[urg,8j(::8t:::d¥i:Ot[9n:itirdirolaisuatvardirov6gia),mi
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Qudn ly rdi ro ty gid
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tri di mtrc dvtug cac quy di
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31/12/2016
Cac khoan vayPhil ut ngudi bin va phal tra kh6c
11/11/2015
Cac khoin vayPhai tra ngubi bin va phai th khac
Dlr¢i I llamVND
31.757.935.2004.604.025.549
DLrdi 1 I-nan
VND
33.249.061.82010.586.885.352
Ttr I-5 namVND
I.364.054.00041.139.749.020
Tin 1-S n5mVND
I.957.454.00035.493.673.350
T6ngVND
33.121.989.200
45.743.774.569T61,gVND
35.206.515.820
46.080.558.702
PenG,iam,q§?9inhgifmde^tap.qu¥§*ir8than,hkhg9n6T`tcapap..P?n.Piimd6ctintuchgring
c6NG Ty cd PHAN CUNG twG NIIAN LUc Qu6c TE VA THUonG MAI11 nan 2ol5 den nBao cao tai chinh cho k hoot don I 1 thin 3 I than 12 nan 2016
THuyET MINH BAO CAO TAI cHnm grip THEO)6.2 C6ngcutaichinh-Quanlyrdiro(Ti6ptheo)
M5u 8 09-DN
Quin [y r&i ro thanh khoan oi5p theo)
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Tien va cac khoin tuong duong ti6n 47.512.780.320phai thu khach hang va phai thu khac 18.6o I. I i3.4ogDau tu n8in hay
Dudi I nan01/01/2015 VND
Ti6n va cac khoin tuong duong ti6n 26.121.7o8.195phai thu khach hang va phai thu khac 17.4o6.oi7.67iDau tu n8in ham 7.300.000.000
Ttr I-5 nanVND
- 47.512.780.320
- 18.601.113.409
Ttr I-5 nan T6ngVND VND
- 26.121.708.195
- 17.406.017.671
- 7.300.000.000
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