•-

If:- •

•

HI. Cac khoan pha] thu 130 52.889.376.567I. Phai thu ng~n han cua khach hang 131 V.3 52.649.001.8052. Tra truce eho nguoi ban 132 VA 772.333.633" Phai thu n9i b9 ngan 11<;1.n 133j.

4. Phai thu thea tien 00 k~ hoach hop o6ng xay dung 1345. Phai thu v~ eho vay ng~n han 1356. Phai thu ng~n han khac 136 V.S 9.237.414.898 13.634.171.311

7. Dl,Iphong phai thu ng~n han kh6 doi ( * ) 137 V.6 (9.769.373.769) (8.844.699.910)

8. Tai san thieu cho xu' Iy 139

IV. Hang tlln kho 140 67.081.100.014 68.987.499.250

1. Hang ton kho 141 V.7 72.716.064.317 75.883.306.915

2. Du phong giam gia hang t6n kho 149 V.8 (5.634.964.303) (6.895.807.665)

V. Hi san ng~n hl}n khae 150 6.305.882.850 8.001. 753.872

I. Chi phi tri tru6e ng~n h(;1.n 151 V.9 1.075.663.420 551.942.293

2. Thu~ gia tri gia tang dllve kh~lI tru 152 4.527.936.204 3.635.062.048

3. Thll~ va cae khoin kbae phai thu Nha nuo-e 153 V.I6 702.283.226 3.814.749.531

4. Giao dieh mua ban l(;1.itrai phi~u Chinh phu 1545. Tai san ng~n hl.llikhae 155

CONGTV CO PHAN TIEDia chi: 52 Th(lnh Thai, Phuong 12, Quan 10, Tp.HCMBAa cAo TAl CHINI-!HOPNI-IATQuy 2 nam 2016

--~.------------_ .....~~ _ ...-------,_.nANG CAN D(}I KETOAN IHJP NHAT

Tl;lingay 30 thang 06 nam 2016

Dun vi tinh: VND

Mil Thuy~tTAl SAN s6 minh S6 cu5i ky S6dAu nam

A ~ TAl SAN NGAN H~N 100 194.700.074.858 266.888.161. 783

I. Ti~n va cac khoan nrong duong ti~n 110 V.l 67.093.368.027 104.977.199.2331. Ti~n III 8.593.368.027 18.477.199.233

2. Cac khoan tuong dirong tiGn 112 58.500.000.000 86.500.000.000

H. Cae khoan aAu nr tai ehinh ng~n han 120 1.330.347.400 1.184.679.900

1. Chung khoan kinh doanh 121 V.2 4.077.271.370 4.077.271.370

2. Dl,Iphong giam gia chung khoan kinh doanh ( * ) 122 V.2 (2.746.923.970) (2.892.591.4 70)

3. D~u tir n~m giCi'o~n ngay dao han 123

CONG TV CO PHAN TIEDia chi: 52Thanh Thai, Phuong 12,QLI~n10,Tp.HCMBAo cAo TAl CHINH HOP NHA.TQuy 2 narn 2016

----"_.--B - TAl SAN OAI H~N 200 127.854.249.844 135.305.971.942

I. Cac khoan phai thu dai han 210 861.000.000 861.0(}0.000

J. Phai thu dai han cua khach hang 2112. Tra tnroc cho ngiroi ban dai han 2123. V6n kinh doanh (J cac don vi true thuoc 2134. Phai thu n9i b9 dai han 2145. Phai thu v~ cho vay dai han 2156. Phai thu dai han khac 216 V.S 861.000.000 861.000.0007. Du phong phai thu dai han kh6 do! ( * ) 219

II. Hi san e6 djnh 220 46.456.111.221 45.988.612.514

I. Tai san c6 djnh huu hinh 221 V.IO 35.783.362.765 35.187.282.324Nguyen gia 222 48.076.786.620 46.092.306.202

Gia tri hao man lily ki 223 (12.293.423.855) (10.905.023.878)

2. Tai san c6 dinh thue tai chinh 224Nguyen gui 225

Gia tri hao man liiy ki 226

3. Tai san c6 dinh vo hinh 227 V.II 10.672.748.456 10.801.330.190Nguyen gia 228 12.542.986.059 12.542.986.059

Gia tri hao man liiy ki 229 (1.870.237.603) (1.741.655.869)

III. BUt dQng san dllu nr 230 V.13 11.916.526.443 11.916.526.443

Nguyen gia 231 13.531.170.316 13.531.170.316

Gia tr] hao man lily k6 232 (1.614.643.873) (1.614.643.873)

IV. Tai san do' dang dai han 240 16.032.941.411 15.089.657.749

J. Chi phi san xu~t kinh doanh dai han 2412. Chi phi xay dung CO' ban do' dang 242 V.12 16.032.941.41 I 15.089.657.749

V. D~u to' tai ehinh dai han 250 49.767.476.250 58.193.336.422

1. D~u tu vao cong ty con 2512. D~u tu vao cong ty lien doanh, lien k~t 252 V.2 44.400.000.000 44.400.000.0004. D~u tu g6p v6n vao don vi khac 253 V.2 8.674.710.000 17.174.710.0005. D~ phong giam gia d~u tu tai chinh dai h~n ( * ) 254 V.2 (3.307.233.750) (3.381.373.578)

6. D~u tLl'n~m gill d~n ngay dao h~n 255

VI. Tai san dai h~n khae 260 2.820.194.519 3.256.838.814

1. Chi phi tn1 tnr6"cdai h~n 261 V.9 550.571.429 867.761.8782. Ti.lisan thu~ thu nh?p hoal1 I~i 262" Thi~t bi, V?ttu, phI,!tung thay th~ dai h~n 263.).

4. Tai san dai iwn khac 2685. Lqi th~ thuong ll1~i 269 2.269.623.090 2.389.076.936

TONG CONG TAl SAN 270 322.554.324.702 402.194.133.725

2

CONG TY CO PHAN TIEDia chi: 52 Thanh Thai, Phuong 12, Quan 10, Tp,I-ICMBAo cAo TAl CHfNI-! HOP Nf-!ATQU)' 2 nam 2016

_._--_. ----------

NGUONVONThuy~t

sA ttAu namminh sA cuAi ky

C - NO PHA! TRA 300 77.464.631.430 137.980.267.231

I. No' ng~n han 310 77.464.631.430 135.980.267.231

I. Phai tra nguoi ban ng~n han 311 Y.14 36.375.649.830 16.141.034.671

2. Nguci mua tra ti~n tnroc 312 Y.15 1.510.572.039 367.661.620'1 Thu~ va cac khoan phai nQPNM mroc 313 Y.16 160.310.626 3.796.657.935J.

4. Phai tra nguoi lao dong 314 1.243.019.974 1.744.570.070

5. Chi phi phai tra ng[m han 315 126.345.567 546.571.348

6. Phai tra nQi bQ ngan han 3167. Phai tra thea ti~n dQ k~ hoach hop d6ng xay dung 3178. Doanh thu chua thirc hien ngan han 318 635.070.000

9. Phai tra ng~n han khac 319 Y.17 6.992.609.719 1.339.260.11 J

10. Yay va no thue tal chinh ng~n han 320 Y.18 31.056.123.675 111.409.441.476

11. Du phong phai tra ng~n han 32112. Quy khen thuong, phuc IQ'i 322 1

13. Quy blnh 6n gia 32314. Giao dich mua ban lai trai phieu Chinh phu 324

~~

II. No' dai han 330 2.000.000.000 ~

I. Phai tra nguoi ban dai han 331 ~

2. Nguoi mua tra ti~n tm6'c dai h(;l11 332~

3. Chi phi phai tra dai h(;ln 333

4. PMi tni I1QibQv~ v6n kinh doanh 334

5. Phai tra I1QibQ dai h(;l11 335

6. Doanh thu chua th\fc hi~n dai h(;ln 336

7. Phai tra dai h(;lnkhac 337

8. Yay va nQ'thue tai chinh dai h(;ln 338

9. Trai phi~u ChUySI1d6i 339

10. C6 phi~u uu dili 34011. TlmS thu nMp hoiln l(;liphai tra 34112. D\f phOl1gphai tra dai l1(;1n 34213. Quy phat triSI1khoa hQCva cong ngh~ 343 2.000.000.000

3

CONG TV CO PHAN TIEDiu chi: 52 Thanh Thai, Phuong 12, QUi\n 10, Tp.HCMBAO CAO TAl CHINH HOP NHA.TQu)'2 nam2016

-- -~ ......,-.-

D - VON cnuSa ntru 400 245.089.693.272 264.213.866.494

I. V6n chu so' hfru 410 V.19 245.089.693.272 264.213.866.4941. V6n g6p cua chu so' htru 411 95.699.000.000 95.699.000;000

- C6phieu ph6 thong co quyen bidu quyet 411a 95.699.000.000 95.699.000.000- C6phieu uu aai 4Jlb

2. Thang du von c6 ph~n 4123. Quyen chon chuyen d6i trai phieu 4134. V6n khac cua chu so htru 4145. C6 phieu quy ( * ) 4156. Chenh lech danh gia lai tai san 4167 Chenh lech ty gia h6i doai 4178. Quy d~u tu phat tri6n 418 V.19 147.820.799.944 147.214.109.7659. Quy h6 trc s~p xep doanh nghiep 41910. Quy khac thuoc v6n chu se hiru 42011. L9'i nhuan sau thue chua phan ph6i 421 V.19 (1.522.133.665) 12.548.070.791

- LNST chua phon pho! lily kd adn cu6i kY truac 421a 8.907. 929.719 414.267.218- LNST chua phdn phoi kY nay 421b (10.430.063.384) 12.133.803.573

4$,12. Nguon v6n d~u tir xay dung CO' ban 42213. L9'i ich cua c6 dong khong kiem scat 429 V.19 3.092.026.993 8.752.685.938 rv

~~NII. Ngu6n kinh phi va quy khac 4301. Nguon kinh phi 4322. Ngu6n kinh phi orr hinh thanh tai san c5 ojnh 433 G

TONG CONG NGU()N VON 440 322.554.324.702 402.194.133.725

NgU'(ril~p bi€u

Huynh Bao Khanh Ph~m Thuy Oanh

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Quy 2 nam 2016

CONG TV CO PHAN TIEDja chi: 52 Thanh Thai, Phuong 12, Quan 10, Tp.HCMBAo cxo TAl CHINH HOP NHkrQuy 2 nam 2016

MiiCHi TIEU sa minh

l. Lu'U chuyen ti~n til' hoar dQng kinh doanh

1. TiSn thu til' ban hang, eung dip dich vu va doanh thu khac 01

2. Ti6n chi tra eho nguoi eung dip hang hoa va dich vu 02

3. Ti6n chi tra eho ngiroi lao dong 03

4. Ti6n chi tra liii vay 04

5. TiSn chi n9P thuS thu nhap doanh nghiep 05

6. Ti6n thu khac til heat d9ng kinh doanh 06

7. Ti6n chi khac eho boat d9ng kinh doanh 07

Luu chuy€n tiJn I"util, til' hO(lta{Jllgklnh doanlt 20

n. Luu chuyen ti~n til' hoat dQng d~u ur

I. Ti6n chi d6 mua sam, xay dung tai san e6 dinh va

cac tai san dai han khac 21

2. TiSn thu tir thanh Iy, nhirong ban tai san e6 dinh va22cac tai san dai han khac

3. Ti6n chi eho vay, mua cae eong e\l ng euadan vi khae

4. Ti6n thu h6i eho vay, ban l<;1icae eong e\l ng euadan vi khac

5. Ti6n chi d~u tll', gop v6n vao don vi khae6. Ti6n thu h6i d~u ttT,gop v6n vao dan vi khae7. Ti6n thu liii eho vay, e6 tue va Igi nhu~n dlJ'ge ehia

23

24

25

26

27

Lu'u chuy€n tiJn Ihu(lll til' ho{tt a{Jnga(lu tu· 30

Dan vi tinh: VND

Liiy k@ til' itAu nam it~n cuBi ky nay

______ ~N~a=m~n~a~y ~N=am~tr~u~·&~c

90.511.401.350 115.066.092.373

(46.313.121.644) (121.101.919.056)

(9.158.912.299) (10.107.409.740)

(2.661.079.245) (2.595.064.083)

25.043.349.119 21.477 .022.040

(16.578.033.4 78) (17.257.398.414)

40.843.603.803 (14.518.676.880)

(500.000.000)

(1.462.400.000)

1.636.957.882 2.103.405.498

1.636.957.882 141.005.498

7

CONG TV COPHAN TIEf)ia chi: 52 Thanh Thai, Phuong 12,Quan 10,Tp.HCMBAo cAo TAl CHiNH HOPNI-IkrQU)! 2 nal1l2016

MiiCniTlEU sa minh

III. Lu'U chuyen ti~n til' hoat o{lng tai chinh

I. Ti~n thu tu phat hanh e6 phieu, nhan gop y5n cua

chu S(J huu 31

2. Ti~n tra lai Y5n gop eho cac chu sa hlru, mua lai

e6 phieu ella doanh nghiep all phat hanh 32

3. Ti~n yay ngan han, dai han nhan duoc 33

4. Ti~n chi tra no g5e yay 34

5. Ti~n chi tra no thue tai ehinh 35

6. ce nrc, lei nhuan all tra eho chu sa htru 36

Luu chuyfll tiill thui;n tir ho{lt tl91lg tili chinli 40

Luu chuyen ti~n thuan trong ky 50

Ti~n va nrong duong tien oilu ky 60 V.l

Anh huong cua thay dbi ty gia h5i doai quy dbi ngoai t~ 61

70 V.1

Ngu·iri I~p biBu K~ roan tru·i)·ng

--1~-Ph~m Thuy Oanh-------Huynh Bao Khanh

Lu'y k~ til' dAu nam d~n cuniky nay

______ ~N~a~m~n=a~y ~N=am~tr~u~·6·~c

26.917.832.030 94.932.960.595

(107.271.149.831 ) (73.162.719.046)

~-,

(7.875.500) (7.043.956.200) <Is.

y(80.361.193.301) 14.726.285.349 N

(37.880.631.616) 348.613.967

fo104.977.199.233 96.414.163.868

(3.199.590)

67.093.368.027 96.762.777.835

8

CONG TV CO PHA.N TIE

Dia chi: 52 Th,\nh Thai, PI1LT<mg12, Quan 10, TP. H6 Chi MinhBAo cxo TAl CHiNH HOPNHATQuy 2 nam 2016

nAN THUYETMINH nAo cAo TAl CHiNH

Quy 2 nam 2016

Bao cao tai chinh hop nhAtcua Cong ty c6 phan TIE bao g6m bao cao tai chinh tong hop cua Cong ty c6 phan TIE(Cong ty my ) va Bao cao tai chinh cua Cong ty TNHH Giai Phap Thong Minh Sai Gon ( Cong ty con) ( goi chungla Tap dean).

: Cong ty C6 phan: San xuAt-thuong mai: Thi~t k~ san xuat, gia cong l~p rap va kinh doanh cac mat hang di~n nr dan

dung; Cho thue nha xuong, kho bai; Dai Iy ky gui hang hoa; Tu vAnva thi~t k~

phan mem may tinh cling nhir mang may tinh.

I. D~C DIEM HO~T DQNG CVA T~P DOAN

1. Hinh tlurc so' hiru v6n cua Congty me

2. Linh VI,rC kinh doanh3. Nganh ngh~ kinh doanh

4. Tang s6 cac cong ty con:Trongdo:S6 luong cac cong ty con dugc hO'pnhAt:

02

02

5 Danh sach cac cung ty con dU'Q'chQ'pnh§t:

Tyl~IQ'jichDia chi tn,l so' chinhTen cong ty

Cong ty TNHH Giai Phap ThongMinh Sai Gon

760 Di~n Bien Phu, Phuo'ng 10,Qu~n 10, Tp,HCM

Khu 4, Phll'OngC~m Thugng, TP HaiDuO"ng,Tinh I-IaiDuO"ng

51,00%

Cung ty TNHH Vinh Ti~n - TIE90,00%

II. KY KE TOAN, DON VI TlEN T~ SU Dl)NG TRONG KE TOAN1. Ky k~ tmin

Ky k6 toan ella Cong ty b~t dau tu ngay 01 thang 04 va k~t thDcvao ngay 30 thang 06 nam 2016,

2. OO'nvi ti~n t~ su' dl,lng trong k~ toan : dang Vi~t Nam (VND)

III CImA.N Ml)'C vA CHE oQ KE TOAN AI' Dl)NG

1. Chu§n ml}'cva Ch~ di) k~ toan ap dl}ng

Ty I~ quy~nbi~u quy~t

51,00%

90,00%

Ngay 22 thang 12 nain2014,'B9 Hi ehinh 011ban hfmh Thong tll' s6 200/20 14/TTcBTC htrong d~n ChS dO kS toandoanh nghi~p thay thS QuySt djnh s6 15/2006/QD-BTC ngay 20 thang 03 nam 2006 clla B9 trtr6ng B9 Tai ehinh vaThong tu s6 244/2009/TT-BTC ngay 31 thang 12 nam 2009 ella B9 Hi chinh, Thong tu nay eo hi~u l\!,eap d\mgeho nam tai ehinh b~t d~u vao ho~c sau ngay 01 thang 01 nam 2015. T~p doan ap dl)ng cae Chu~n ml)'ck6 toan,Thong tu nay va cac Thong tu khac huang d~n th\Ic hi~n Chu~n ml)'ck6 tmin eua B9 Hi chinh trong vi~c I~pvatrinh bay Bao eao tai ehinh.

9

Ban T6ng Giam d6c dam bao dii tuan thu yeu du cua cac Chuan mire k~ toan va Ch~ dQ K~ toan Doanh nghiep Vi~tNam duoc ban hanh theo Thong ur s6 200/20 I4/TT -BTC ngay 22 thang 12 nam 2014 cling nlur cac Thong tuhuang d~n thuc hi~n Chuan mire k~ toan cua BQ Hi chinh trong viec l(ip va trlnh bay Bao cao tai chinh.

C()NG TY CO J>HAN TIE

Dia chi: 52 Thanh Thai, Phuong 12, Quan 10, TP. H6 Chi MinhBAo cAo TAl CHiNH HOPNHATNam2015Ban thuyet minh bao cao Iii chinh (ti~p theo)._,-~,-._._--_._------_ ..._",.-----_.-_. _.---------.-------------~.---........-........,.,-............",-.2. Tuyen b6 v~ vice tuan thu chuiin rrnrc I<~ toan va ch~ 00 k~ toan. . .

3. Hinh thtrc k~ toan ap dl)ngCong ty sir dung hinh thirc k~ toan chirng nr ghi s6.

IV, CAC CHiNH SACII KE TOAN AP D{)NG

1. Co' so' l~p Bao do tai chinh hop nhiltBao cao tai chinh hop nh~t dU'<ICl(ip tren cO'so' k~ toan d6n tfch (tru cac thong tin lien quan d~n cac lu6ng ti€n).

2. Co' so' helP nhilt:

Bao cao tai chfnh hQ'pnh~t bao g6m Bao cao tai chinh t6ng hQ'Pclm Cong ty c6 ph~n TIE ( Cong ty m~) va cacCong ty con. Cong ty con la dan vi chiu SlJki6m soat clla cong ty m~. SlJ ki€m soat t5n tt;tikhi cong ty m~ co khanang trlJCti~p hay gian ti~p chi ph6i cac chinh sach tai chinh va hot;ttdQng cua cong ty con d€ thu dUQ'ccac lqi fchkinh t~ tu cac hot;ttdQng nay.

K~t qua hot;ttdQng kinh doanh clla cac cong ty con duqc mua l<;1iho~c ban di trong nam duQ'Ctrlnh bay trong Bao caok~t qua hO<;1tdQng kinh doanh hqp nh~t ttl' ngay mua ho~c cho d~n ngay ban khol'm d~u tU'o' cong ty con do.

Trong tmcmg hqp chfnh sach k~ toan cua cong ty con khac vO·jchinh sach k6 toc'map d\mg th6ng nhdt trong t(ip doanthl Bao cao tai chfnh cua cong ty con se co nhung di6u chlnh thich hQ'Ptmac khi s(r d\lng cho vi~c ldp Bao cao taich fnh hqp nhii.t.

S6 du cac tai khoan tren Bang can d6i k6 toan giua cac cong ty trong cung T(ip doan, cac giao dich nQi bQ, cackhO<lnliii nQi bO chua thlJ'Chi~n phat sinh tu cac giao dich mly duqc lot;titru khi l(ip Bao cao tai chfnh hqp nh~t. Cackhoan 16c1ma thvc hi~n phat sinh tu cac giao dich nQi bQ cling duqc IO<;1ibo tru khi chi phi t<;10nen khoan 16dokhong th€ thu h5i duqc.

Lqi fch cua c6 dong thi6u s6 th6 hi~n ph~n lqi nhu(in va tai san thu~n cua cong ty con khong nim gifr b6'i cac c6 dongcua cong ty m~ va duqc trinh bay 0' mvc rieng tren Bao cao k6t qua hO<;1tdOng kinh doanh hqp nhdt va Bang din d6ik6 toan hqp nhdt. Lqi ich cua c6 dong thi€u s6 bao g5m gia tri cac lqi fch cua c6 dong thi€u s6 tt;tingay hQp nhAtkinh doanh ban d~u va ph~n lQ'iich cua c6 dong thi€u s6 trong bi6n dQng cua v6n chu sa hfru k6 tu ngay hqp nhdtkinh doanh. Cac khoan 16 tuo'ng (rng vai ph~n v6n cua c6 dong thi€u s6 vUQtqua ph~n v6n cua hQ trong v6n chu so'hfru cua cong ty con duqc tinh giam van Iqi fch cua T(ip doan tru' khi c6 dong thiBu s6 co nghia vv rang bUQcva cokha nang bu dip khoan 16do.

3. Cac giao dieh b~ng ngo~i t~

Cac giao dich phat sinh bing ngo<;1it~ duqc chuyBn d6i then ty gia t<;1ingay pMt sinh giao dich. S6 du cac khoan mvcti€n t~ co g6c ngot;ti t~ t<;1ingay k~t thuc ky k~ toan duqc qui d6i theo t:5'gia tt;tingay nay.

10

CONG TV CO PHAN TIEDia chi: 52 Thanh Thai, Phuong 12, Quan 10, TP. H6 ChiMinhBAO CAO TAl CHiNH HOI' NHATNarn 2015

.~?~~;~~x~:.:ninh~,~acaa :a~.:~inl:.~ti~pthea)-_....",,___,-_._._.""'--~....,....:>------~--~-------.---.,Chenh 19Chty gia phat sinh trong ky ttl' cac giao dich bang ngoai t~ duoc ghi nhan vao doanh thu heat dong tai chlnhhoac chi phi tai chinh, Chenh lech ty gia do danh gia lai cac khoan muc ti~n t9 co g6c ngoai t~ tai ngay k€t thuc ky kEltoan sau khi bu tru chenh lech tang va chenh lech giam duoc ghi nhan vao doanh thu hoat dOng tai chinh hoac chiphi tai chlnh.

Ty gia su dung d~ quy d6i cac giao dich phat sinh bang ngoai t~ la ty gia giao dich thuc t€ tai thai di~m phat sinhgiao dich. Ty gia giao dich thuc t€ d6i voi cac giao djch bang ngoai t~ du9'c xac dinh nhu sau:

- Ty gia giao dich th\rc tElkhi mua ban ngo~i t~ ( h9'P d6ng mua ban ngo~i t¢ giao ngay, h9'P d6ng ky h~n, h9P d6ngtuO'ng lai, hqp d6ng quy~n ch9n, h9'P d6ng hoan d6i ): ty gia ky k€t trong h9'P d6ng mua, ban ngo~i t¢ giu'a C6ng tyva ngan hang.

- NEluh9P d6ng kh6ng quy dinh ty gia thanh toan:

D6i v6'i cae kh03n gop v6n ho~c nh~n v6n gop: ty gia mua ngo~i t¢ cua ngan hang nO'iC6ng ty mo' tai kh03nd(\ nh~n v6n cua nha d<lutu t~i ngay gop v6n.

06i v6'i n9' phai thu: ty gia mua cua ngan hang thll'o'ng m~i nO'iC6ng ty chi dinh khach hang thanh toan t~itheri di~m giao dich phat sinh.

Obi v6'i n9' phai tra: ty gia ban cua ngan hang thll'O'ngm\ii nO'iC6ng ty d\f ki€n giao djch t~i theri di~m giaodich phat sinh.

Obi v6'i cac giao dich mua sllm tai san ho~c cac khoan chi phI dll'9'c thanh toan ngay bang ngo~i t¢ ( khOngqua cac tai kh03n phai tra ): ty gia mua cua ngan hang thll'o'ngm~i nO'iC6ng ty th\fc hi~n thanh toano

TY gia Sll' d\lng d~ danh gia I~i s6 du cac khoan m\lC ti~n t~ co g6c ngo~i t¢ t~i ngay k€t thuc kY k€ toan dll'9'Cxacdinh thea nguyen tilc sau:

- 06i vO'icac khoan ngo~i t¢ gU'ingan hang: ty gia mua ngo~i t¢ cua ngan hang nO'iC6ng ty mo' Utikhoan ngo~i t¢,

- 06i v6'i cac khoan m\lc ti~n t~ co gbc ngo~i t~ dll'9'cphan lo~i la tai san khac: ty gia mua ngo~i t¢ cua Ngan hangTMCP C6ng thuO'ng Vi~t Nam - Chi nhanh H6 Chi Minh (Ngan hang C6ng ty thucrng xuyen co giao dich ),

- Obi v6'i cac khoan ml)C ti~n t¢ co g6c ngo~i t~ dll'9'c phiin 10\li la n9' phai tra: ty gia ban ngo\li t~ cua Ngan hangTMCP C6ng thu'O'ngVi¢t Nam - Chi nhanh H6 Chi Minh (Ngan hang C6ng ty thuerng xuyen co giao djch ).

4. Ti~n va tu'o'ng dU'<rngti~n

Ti~n va cac khoan tll'O'ngduO'ng ti~n bao g6m ti~n m~t, ti~n gui ngan hang, ti~n dang chuy~n va cac khoan d<lutll'nglln h~n co thc)'ih~n thu h6i ho~c dao h~n kh6ng qua 3 thang k~ tlr ngay mua, d€ dang chuy~n d6i thanh mOt Ill'qngti~n xac djnh cung nhll' kh6ng co nhi~u rui ro trong vi¢c chuy~n d6i,

5. Cae khoan dilu tu' tai ehinh

CIzu-ng klu){ill kill" doallhKh03n d<lutu du'Q'cphan 10\lila cht'mg khoan kinh doanh khi nilm giG'vi m\lCdich mua ban d~ ki€m lai.

Chu'ng khoan kinh doanh du9'c ghi s6 k€ toan thea gia g6c. Gia g6c Clla chung khmln kinh doanh du9'c xac dinh theagia trj h9'P Iy cua cac khoan thanh toan t~i thai di~m giao djch phat sinh cOng cac chi phi lien quan d6n giao djchmua chung khoan kinh doanh.

II

CONG TY CO PHAN TIE

Dia chi 52 Thanh Thai, Phuong 12, Quan 10, TP, 1-16 Chi MinhBAo cAo TAl CI-I[NJ-lHOPNHkrNam 2015

Ban thuyet minh bao clio tai chinh (tiep thea).,-,..._"'...-""'..............,,...._....._.,,_,,__........,,.,,...;:"',="'_._, -",,-,_.'~"-.-"""""""..".,.,..."__,_,~."""'~-...""""'---,.-.,, ...~-,--. - ..~:<--,---.~------,----.............

Thoi diem ghi nhan cac khoan chung khoan kinh doanh la thoi di~m Cong ty co quyen sa hiru, C\lth~ nhir sau:- D6i voi chimg khoan niem y@t:duoc ghi nhan tai thai di€m khop lenh ,- D6i voi chung khoan chua niem y@t:duoc ghi nhan tai thai di€m chinh thtrc co quyen sa hiru theo quy dinh cua

Ti€n lai, c6 nrc va loi nhuan cua cac ky truce khi clurng khoan kinh doanh ducc muaduoc hach toan giam gia tri cuachinh chirng khoan kinh doanh do, Ti€n lai, e6 nrc va Iqi nhuan cua cac ky sau khi chirng khoan kinh doanh duocmua diroc ghi nhan doanh thu, C6 nrc duoc nhan bang e6 phieu chi duvc thea doi s6 luqng tang them, khong ghinh~n gia tri c6 phi6u nh~n duQ'c,

OIJ phong giam gia chlrng khoan kinh doanh duqc I~p cho tlmg 10<;lichUng khoan duQ'cmua ban tren thi tmo'ng va cogia tfi hgp Iy thlip han gia g6c, Gia tfi hQ'p Iy cua chung khoal1 kinh doanh niem y~t tfen thi tmang chlmg khoanho~c duqc giao dich tfen san UPCOM la gia dong cu'a t<;lingay k@tthuc ky k@toano Tmang hqp t<;lingay k~t thuc kyk@toan thi tmo'ng chu'ng khoan hay san UPCOM khong giao dich thi gia tfi hQ'PIy cua chung khoan la gia dong cu'aphien giao dich tmac li6n k€ vai ngay kilt thuc ky k@toan.

Tang, giam s6 d\l' phong giam gia chung khoan kinh doanh dn phai trich I~p t<;lingay k~t thuc ky k6 toan dUQ'cghinh~n VaGchi phi tai chinh,

Cllc kftoiin efto vay

Cac khoim cho vay duqc xac dinh thea gia g6c trlr cac khoan d\)' phOng phai thu kho doi. O\)' phong phai thu kho doicua eac khoan cho vay duQ'c I~p din cu va dlJ ki@nmu'c t6n thilt co th€ xay fa,

Cile khoiin if{~utll' VaG eong ty eOll, eong ty [ihl kitC6ng ty con

Cong ty con la doanh nghi~p chiu S\l'ki€m soat cua Cong ty, Vi~c ki€m soat dl;ltduQ'c khi Cong ty co kha nang ki€msoat cac chinh sach tai chinh va hO<;ltdi;>ngcua doanh nghi~p nh~n dfiu tu nham thu dUQ'cIqi ich kinh t@tlr cac hO<;1tdi;>ngcua doanh nghi~p do.

C6ng ty lien kitCong ty lien k@tla doanh nghi~p ma Cong ty co anh huo'ng dang k6 nhung kheng co quy6n ki6m soat d6i vai caeehinh sach tai chinh va hO<;ltdi;>ng,Anh huo'ng dang k€ th€ hi~n 6' quy6n tham gia vaG vi~c dua fa cac quy6t dinh v6chinh sach tai chinh va hO<;1tdi;>ngcua doanh nghi~p nh~n dfiu tll' nhung khong ki€m soat cac chinh sach miy.

Cae khmln dfiu tll' vaG ceng ty con, cong ty lien doanh, lien k6t du'Q'cghi nh~n ban dfiu thea gia g6c, bao g6m gia muaho~c khmln gop v6n ci;>ngcac chi phi lien quan tr\)'c ti&p d&nvi~c dfiu ill'. Tmo'ng hqp dfiu tll' bang tai san phi ti6n t~,gia phlkhoan dfiu tu dll'Q'cghi nh~n theo gia tri hQ'PIy cua tai san phi ti6n t~ t<;litho'i di€m phat sinh.

C6 tll'Cva Iqi nhu~n clla cac ky tmac khi khoan dfiu tll' dUQ'cmua du'qc h<;lchtoan giam gia tr! clla chinh khoan dfiu tll'do, C6 tu'c va IQ'inhu~n clla cac ky sau khi khofm d~u tll' dll'qc mua dll'Q'cghi nh~n doanh thu, C6 tuc dll'qc nh~n bangc6 phi&uchi dll'Q'cthea doi s6 IU'Q'ngc6 phi@utang them, khong ghi nh~n gia tri c6 phi&u nh~n duQ'c.

O~l'phong t6n thilt cho cac khoan d~u ill' VflOcong ty con, ceng ty lien k&tdll'Q'ctrich I~p khi cong ty con, cong ty lienkilt bi 16 vO'imuc trich l~p b~ng chenh l~ch giu'a v6n gop th\)' til cua cac ben t\].icong ty con, cong ty lien kilt va v6nchu so' hthl th~rc co nhiin vo-i ty l~ gop v6n eua Corig ty so vai t6ng s6 v6n gop thlle t6 eua cae ben t<;licong ty con,cong ty lien k6t. N6u cang ty con, eang ty lien k6t la d6i tU'qng I~p Bao eao tai ehinh hqp nhat thi can ell' d€ xae dinhd\l' phong t6n that lit bao cao tai chinh hqp nhk

12

CONG TY CO 1'1IAN TIE

Dia chi: 52 Thanh Thai, Phuong 12, Quan 10, TP, H6 Chi MinhBAo cAo TAl CHINH HOPNHA'rNarn 2015Ban thuy6t minh baa cao tai chinh (ti~p thea)

....."...,...,"""~'''';~,,.,''''.........."-. -' "'----------' _. -~-"".".-

Tang, giam 56 dir phong t6n th~t VaGcong ty con, cong ty lien k~t can phai trich l~p tai ngay k~t thuc ky k~ roanduoc ghi nhan VaGchi phi tai chlnh,

Cae kltodn ([(lU tic vao ciingql vall ctia don vi kluic8~u ur VaGcong cu von cua don vi khac bao g6m cac khoan o~u tu cong cu v6n nhung Cong ty khong co quyenkiern soar, 06ng kiem soat hoac co anh huang dang k6 d6i voi ben OU9'Co~u tu,

Cac khoan d~u ur vao cong cu v6n cua don vi khac duoc ghi nhan ban o~u theo gia g6c, bao g6m gia mua hoackhoan gop v6n cong cac chi phi true ti€p lien quan o€n hoat 09ng o~u tu. C6 tu'c va l<)'inhu~n cua cac ky truO'c khikhoim o~u tu OU9'Cmua OU9'C h?ch toan giam gia tri cua chinh khoan o~u tu 00, C6 t(ICva 19'inhu~n cua cac ky saukhi khoan o~u tu' ou<)'cmua OU9'Cghi nh~n doanh thu. C6 tuc OU9'Cnh~n bang c6 phi~u chi OU9'Cthea doi 56 lu'<),ngc6phi~u tang them, khong ghi nh~n gia tri c6 phi€u nh~n OU<)'C,

DV phung t6n th~t cho cac khoan o~u tu vao cong ct) v6n cua oO'nvi khac ou<)'ctrich I~p nhu sau:

- Dbi vO'ikhoan o~u ill' vao c6 phi@uniem y@tho~c gia tl'i h<),pIy khoan o~u tu ou<)'c xac oinh tin c~y, vi~c I~p dt)'phong dt)'a tren gia tri thi tru<mg cua c6 phi@u.

- 8bi vO'ikhoi'm o~u tu khong xac oinh ou<)'cgia tri h<),pIy t?i thai oi~m bao cao, vi~c I~p dV phong ou<)'cthvc hi~n ,can cu VaGkhoan 16cua ben ou<)'co~u tu vO'imuc trich I~p biing chenh I~ch giiia v6n gop thvc t~ cua cac ben t?i dO'nvi khac va v6n chu sa hiiu tht)'c co nhan vO'ity I~ gop v6n cua Cong ty so vO'it6ng s6 v6n gop thv t~ cua cac ben t?ioo'n vi khac,

Tang, giam 56 dl,l'phong t6n th~t o~u tu vao cong ct) v6n cua oO'nvi khac can phai trich I~p t?i ngay k8t thuc ky k8toan OU9'Cghi nh~n vito chi phi tai chinh.

6. Cae khoiln phili thuCac khoan n<)'phai thu OU<)'Ctrinh bay theo gia trj ghi s6 triToi cac khoan dv phong phai thu kho ooi.

Vi~c phan lo?i cac khoan phai thu la phai thu khach hfmg va phai thu khac ou'<)'ctht)'c hi~n thea nguyen t~c sau:

- Phai thu khach hang phan anh cac khoan phai thu mang tinh ch~t thu'O'ngm?i phat sinh tiTgiao dich c6 tlnh ch~t.mua - ban giCl'aCong ty va nguo'i mua la oo'n vi oi)c I~p vO'iC6ng ty,

- Phai thu khac phlll1anh cac khoan phai thu khong co tinh thuang m?i, khong lien quan o€n giao dich mua - ban,

DV phong phai thu kh6 ooi du<)'cI~p cho tung khoan n<)'phai thu kh6 ooi can CU'VaGtu6i nq qua h?n cua cac khoannq ho~c dv ki~n mu'c t6n th~t co th~ xay ra, Ct)th~ nhu sau:• 8bi vO'inq phili thu qua h\ln thanh toan:

- 30% gia tri 06i vO'ikhoan nq phai thu qua h?n tu tren 6 thang 08n dlIO'i 1 nam,- 50% gia tri obi vO'ikhoan n9' phai thu qua h?n til'l nam o€n duO'i2 nam,- 70% gia tri obi vO'ikhoan n9' phai thu qua h?n tir 2 nam o€n du'O'i3 nam,- 100% gia tri o6i vO'ikhoan nq phai thu qua h?n til' 3 nam tr& ten,

• 8bi vai n<)'phai thu chu'a qua h\ln thanh toan nhung kho co kha nang thu h6i: can cU'VaGdv ki€n muc t6n th~t o~I~p d~ phong, '

Hmg, giam 56 du dV phong n9' phi'li thu kho ooi c~n phi'li trich I~p t?i ngay k~t thuc ky k~ toan ou<)'cghi nh~n vao chiphi quan Iy doanh nghi~p,

13

C()NC TV CO PH!\N TIE

Dia chi 52 Thanh Tluli, Phuong 12, Quan 10, TP, H6 Chi Minh

BAo cAo TAl CHINHHOPNHkrNam 20lSBan thuyet minh baa cao tai chinh (ti~p thea)_.__.__,.,.....,_.__.__ ..._--_. ---.---~-,,--...---.-,-. -- "'--'~-''''''''''-"",",,''''''-'_.- '~----,,""'-------'-----, "'.

7. Hang t6n kho

Hang t6n kho duoc xac djnh tren CO' sa gia g6c, Gia g6c hang t6n kho bao gorn chi phi mua, chi phi ch6 bi6n va cacchi phi lien quan true tiep khac phat sinh o~ co duoc hang t6n kho (J dia oi~m va trang thai hien tai.

Hang t6nkho duoc hach roan thea phuong phap ke khai thuong xuyen va phuong phap tinh gia hang t6n kho duoctinh thea phuong phap binh quan gia quyen.

Dl,Iphong giam gia hang t6n kho duoc ghi nhan khi gia g6c Ian hun gia tri thuan co th~ thuc hien duoc. Gia tr] thuanco th~ thuc hien diroc la gia ban uoc tinh cua hang t6n kho tnr chi phi uoc tinh o~ hoan thanh san ph~m va chi phiuac tinh c~n thi6t cho vi~c tieu th\1 chung.

8. Chi phi tra tmo'c

Chi phi tra tmac bao g6m cac chi phi thl,Ic t6 oa phat sinh nhung cO'lien quan 06n k~t qua ho~t 09ng san xu~t kinhdoanh Cllanhi~u ky k6 tmln. Chi phi tra tm6c bao g6m cac chi phi sau:

Cong qt, d¥llg c¥

Cac cong C\1,dl,lI1gC\1oa oua vao su d\1ng oUQ'cphan b6 vao chi phi trong nam thea phuung phap ouang thing v6'itho'i gian phan b6 khong qua 2 nam.

Chi phi tllUe

Chi phi thue kho, mi,it bilng oi,it bang quang cao va thue khac oUQ'cphan b6 vao chi phi thea phuoog phap ouangthing v6i tho'i gian phan b6 theo thai h~n thue.

Chi phi sil'll chiraChi phi sua chila oUQ'cghi nh~n thea th\l'c t6 phat sinh va phan b6 d~n vao chi phi trong thai gian t6i oa la 3 nam,

9. Tai san thuc hOl,lt di)ng

Thue tai san auQ'c phan lo~i la thue ho~t 09ng n~u ph~n 16n rui ro va lQ'iich g~n li~n v6i quy~n S0 hu'u tai san thu9Cv6 ngu()'i cho thue, Chi phi thue ho~t 09ng oUQ'cphan anh vao chi phi thea phuung phap ouang thilng cho su6t thoih~n thue tai san, khong ph\1 thu9C vao phuung thuc thanh toan ti6n thue.

10. Tai san cli dlnh hu'u hinh

Hi san c6 ojnh huu hlnh oUQ'cth~ hi~n thea nguyen gia trtl' hao mon lUyk6. Nguyen gia tai san c6 ojnh hUu hlnh baog6m toim b9 cac chi phi ma C6ng ty phai bo ra o~ cO'oUQ'ctai san c6 ojnh Hnh 06n thoi di~m dU'atai san 06 vao tr~ngthai san sang su' d\lng. Cac chi phi phat sinh sau ghi nh~n ban d~u chi duQ'cghi tang nguyen gia tai san c6 oinh n6ucac chi phi nay ch~c ch~n lam tang IQ'iich kinh t6 trong tuung lai do su d\1ng tai san d6, Cac chi phi khong thoa manoi6u ki~n tren oU'Q'cghi nh~n ngay vao chi phi.

Khi tai san c6 oinh h fru hlnh duQ'c ban hay thanh Iy, nguyen gia va khilu hao lUyk6 ouvc x6a s6 va bilt ky khoan lai16nfw phat sinh do Vi~c thanh Iy d@uduQ'ctinh vao thu nh~p hay chi phi trong nam.

Hi san c6 ojnh h uu hlnh oUQ'ckhftu hao thea phu'O'ngphap ou'o'ng thing d\1'atren thoi gian hU'ud\1ng u6c tinh S6nam khiiu hao clla cac lo':!itai san c6 dinh hilu hlnh nhu sau:

14

C<)NG TY co PHAN TIEDiRchi: S2 Thanh Thai, Phuong 12,Quan 10,TP. 116 Chi MinhBAO CAO TAl CHiNI! HOP NHAT

Narn 2015

Ban thuyct minh bao cao tai chinh (titp theo),,--- ._-"'_,.,_ ....._--"","-,,- ...._., ¥_,."",,-_. --~-. ----.","-"""'.Loai tai san c6 dinhNha cira, v~t ki~n trueMay m6c va thi~t b]Phuong tien v~n tai, truyen d§nThiet bi, dung cu quan Iy

S6 nam08-505 - 8103-5

11. Blit d{lng san d§u ur

Bat dong san d~u tu la quyen su dung dat thuoc sa hifu cua Cong ty cuoc Slr dung nham rnuc dich cho tang gia. Bfttdong san d~u tir duoc th6 hien theo nguyen gia tnr hao men luy k~. Nguyen gia cua bat d(lng san dfiu tu la toan b(lcac ehi phi rna Cong ty phai bo ra hoac gia tri hop Iy cua cac khoan dua ra d6 trao d6i nharn c6 diroc bftt d(lng sand~u tu tinh dan thai di6m mua ho~c xay dl,l'nghoan thanh.

Cae ehi phi lien quan d~n bat dOng si'm d~u tu phlit sinh sau ghi nh~n ban dfiu duvc ghi nh~n VaGchi phi, trir khi ehiphi nay eo kha nang ch~c chan him cho bat d(lng san d~u tu t<;10ra Iqi ich kinh ta trong tuerng lai nhi~u hernmire hO\ltd(lng duve danh gia ban dfiu thi duqc ghi tang nguyen gia.

Khi bat d(lng san d~u tll' dugc ban, nguyen gia va khau hao luy ka dugc x6a s6 va bat ky khoan !iIi 16 nao phat sinhd~u duge h(l.chtoan VaGthu nh~p hay chi phi.

Vi~c chuy6n tll' bat d(lng san chu sO'huu SLr dl,lng ho~c hang t6n kho th1mh bftt d(lng san d~u tu chi khi chu sO'huuchftm dlrt suodl)ng tai san d6 va b~t d~u cho ben khac thue hO\lt d(lng ho~c khi k6t thuc giai dO(l.nxay dl)'ng. Vi~cchuy6n tlr bat d(lng san d~u tu sang bftt di)ng san chu sa hu'USlr dl,lng hay hang t6n kho chi khi chu sa hli'u b~t d~u S11dl,lng tai san nay ho~c b~t d~u tri6n khai cho ITII,lC dich ban. Vi~c chuy6n til' bftt di)ng san d~u tu sang bllt d(lng sanchu sa huu Slr dl,lng ho~c hang t6n kho khong lam thay d6i nguyen gia hay gia tri con I\li cua bllt di)ng sim t(l.ingaychuY6n d6i.

13,11 d(mg san d~u tu n~m giU' cha tang gia khong dugc trich khllu hao. Truang hgp co b~ng chung ch~c ch~n chothAy bat d(lng san dfiu tu n~m giu cho' tang gia bi giam gia so v6'i gia tri thi truo'ng va khoan giam gia dugc xac dinhmOt cach dang tin c(iy thi bat d(lng san dfiu tu n~m giu cho' tang gia duqc ghi giam nguyen gia va t6n thih dugc ghinh~n VaGgia v6n hang ban.

12. Tai san c6 dinh vo hlnh

Hi san c6 dinh vo hinh duqc th6 hi~n thea nguyen gia trlr hao mon luy k6.

Nguyen gia tai san c6 dinh vo hinh bao g6m toan b(l cae chi phi Cong ty phai bci ra d6 co dugc tai san c6 dinh tinhd6n thcJidi6m dua tai san d6 VaGtr(l.ngthai san sang suodl,lng. Chi phi lien quan d6n tai san c6 dinh vo hinh phat sinhsau khi ghi nMn ban d~u dugc ghi nh(in la ehi phi san xullt, kinh doanh trong ky tril' khi cac chi phi nay g~n li~n v6'im(lt tai san c6 dinh vo hlnh Cl,lth6 va lam tang Igi lch kinh ta til' cac tai san nay.

Khi tai san c6 dinh vo hlnh dugc ban hay thanh Iy, nguyen gia va gia tri hao mon luy k6 duqc xoa s6 va liij, 16 phatsinh do thanh Iy duqc ghi nh~n vao thu nh~p hay chi phi trong kyo

Hi san c6 dinh vo hinh cua Cong ty bao g6m:

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>0"' ................ ·__ "' .... _., _"""".""""'~ . .........,....- _ _",, __ ,_. ~_._~~: __ -= ......"....-_. . __ ...-......_, _

P/u1nmtl11 nuiy tinh

Gia mua cua phan rnem may tinh rna khong phai la mot bi) phan gan k~t voi phan cung co lien quan thi duoc v6nhoa. Nguyen gia cua phan m~m may tinh la toan bi) cac chi phi rna Cong ty dll chi ra tinh d~n thai diem dira phanmem van SLrdung, Ph~n m~m may tinh duoc khau hao trong 10 nam,

Quytn su: dung dnt

Quyen sCI'dung dAt la toan bi) cac chi phi thuc t~ Cong ty dll chi ra co lien quan true tiep toi dat SLrdung, bao g6m:ti~n chi ra de co quyen su dung dAt, chi phi cho d6n bu, giai phong mat bang, san lap mat bang, I~ phi truce ba..,Quyen Slrdung dAt bao g6m:

- Quy~n su' dl,lng thu'a dat t(1is6 249, du'cmg Nguy~n Trung Trl,l'c, thi tnin DuO'ng Dong, huy~n Phu Qu6c, tlnh KienGiang vO'itbng di~n tfch 173,3 m2, Quy6n slr dl,lng dat nay khong xac dinh thai hc;mva khong tinh khau hao,

- Quy~n SLrd\mg thu'a dat t<;liDuong Dong - An Thai, khu ph6 7 thi tran Duong Dong, huy~n Phu Qu6c, tlnh KienGiang vO'itbng di~n tich 7,825,9 m2, Thai gian Slrdl,lng dat la 50 nam k@tlr ngay 10 thang 12 nam 2007 d~n ngay 10thang 12 nam 2057,

13. Chi phi xay dl}'ng co' ban do' dangChi phi xily dl,l'ngco' ban dO'dang phan anh cac chi phi lien quan tr\Ic ti~p d~n cac tai san dang trong qua trinh xaydl,l'ng,may moc thi~t bi dang lap d~t d6 phl,lCVl,lcho ml,lc dich san xuAt, cho thue va quan Iy cung nhu chi phi lienquan o~n vi~c Slra chu'a tai san c6 oinh oang thl,l'chi~n, Cac tai san nay oU'qc ghi nh(in thea gia g6c va khong oU'Q'ctinh khau hao,

14. HQ'pnhilt kinh doanh va IQ'ith~ thu'o'ng ml,li

Vi~c hQ'Pnhat kinh doanh oU'qc k~ toan thea phu'ong phap mua, Gia tri hqp nhat kinh doanh bao g6m: gia tri hQ'PIyt<;lingay di~n ra trao obi cua cac tai san oem trao obi, cac khoan nq phai tra dll pMt sinh ho~c dff thlra nh(in va caccong Cl,lv6n do T(ip ooan phM hanh d6 dbi lay quy~n kiem soM ben bi mua va cac chi phi lien quan tr\Ic ti~p o~nvi(lc hqp nhat kinh doanh, rai san offmua, nq phai tra co the xac dinh Oll'qc va nhUng khoan nq ti~m tang phai ganhchiu trong Iwp nh§t kinh doanh duvc ghi nh(in theo gia tri hQp Iy t<;lingay nam giu' quy6n ki€m soat.

D6i vO'igiao dich hQP nhat kinh doanh qua nhi@ugiai oO<;ln,gia phi hQP nh§t kinh doanh ouqc tfnh la tbng cua giaphi khoan d~u tll' t<;lingay d<;ltdU'qc quy@nkiem soat cong ty con ci)ng vai gia phi khoan d~u tu cua nhu'ng I~n traodbi tmac off ouqc oanh gia l<;Iithea gia tri hqp Iy t<;lingay d(1tdUQ'cquy@nki6m soat cong ty con, Chenh I~ch giu'a giaoanh gia l(1iva gia g6c khoan o~u tU' oU'Q'cghi nh(in van k~t qua hO<;1tdi)ng kinh doanh n~u tru6'c ngay d<;ltdU'Q'cquy6n kiem soM T~p doan khong co anh hU'cmgdang ke v6'i cong ty con va khoan d~u ttr duqc trinh bay thea phU'O'ngphap gia g6c, N~u tmo'c ngay O<;ltduQ'c quy6n ki€m soat, T(ip doan co anh huO'ng dang ke va khoan o~u tu oUQ'ctrinhbay thea pllU'O'ngphap v6n chu s6' hu'u thi ph~n chenh I~ch gia oanh gia l(1iva gia tri khoan d~u tu thea phuO'ng phapv6n chu SO'hiIu dUQ'cghi nh~n van k~t qua hO(1tdi)ng kinh doanh va ph~n chenh I~ch giu'a gia tr[ khoan d~u tu theaphuO'ng phap v6n chu SO'hilu va gia g6c khoan d~u ttr duQ'c ghi nh~n trl,l'cti~p vao khoan m\lc " LQ'inhu(in sau thu~chua philn ph6i " tren Bang din d6i k~ toan,

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C()NG TV CO PIL.\N TIEDiu chi: 52 Thanh Thai, Phuong I2, Quan 10, TP. 1-16 Chi MinhBAo cAo TAl CHiNH HOPNHATNam2015Ban thuyet minh bao cao tai chinh (tiep theo).--".- .r. .. . _, __ "" ..,,_ .. "'_ .. .,.._,. ..._ . __ ,.~.. _

Ph~n chenh lech cao hun gia phi h91>nh~t kinh doanh so voi ph§n so hilu cua T~p doan trong gia tri h9·P19thuan cuatai san, no phai tra eo th~ xac dinh duoc va cac khoan no tiern tang da ghi nhan tai ngay dat diroc quyen kiem scatcong ty con duoc ghi nhan la 19·ith~ thuong mai. Nilu phan so hfiu cua T~p doan trong gia tr] thuan cua tai san, nophai tra co th&xac dinh duoc va no ti&mtang duoc ghi nhan tai ngay dat duoc quyen kiern soat cong ty con vuot quagia tri hop nhat kinh doanh thl philn chenh lech duoc ghi nhan van kilt qua hoat dong kinh doanh.

Loi thil thu·ung mi;liouvc phiin b6 thea phuung phap du·cmgthang trong ] 0 nam. Khi co bang ehlrng cho th~y Iqi th6thuung m\1ibi t6n th~t Io-nhun s5 phiin b6 thl s5 phan b6 trong ky la s5 t6n th~t phat sinh.

Lqi ich eua c6 dong khong ki&msoat t\li ngay h91>nh~t kinh doanh ban dilu duqc xac oinh tren CO" s6"ty I~ eua eac c6dong khong ki~m soM trang gia tri hqp 19ella tai san, nq phai tra va no·ti~m tang ou·qc ghi nh~n.

15. Cae khoan "9· phai tra va ehi phi phai tra

Cac khoan nq phai tra va chi phi phai tni oU"qcghi nh~n eho s5 ti€n phai tra trong tUO"nglai lien quan oiln hang hoava dich Vl,lda nhi;induvc. Chi phi phai tra duqc ghi nhi;indva tren cac u6c tinh h01>19v~ s5 ti~n phi'li tra.

Vi~e phiin IOi;licac khoan phai tra la phai tni nguCri ban, ehi phi phai tra va phai tni khac duqc thvc hi~n thea cacnguyen tac sau:

- Phai tra ngucri ban phan anh cae khoan phai tra mang tinh ch~t thuung mi;liphat sinh ttr giao dich mua hang hoa,dich Vl,l,tai san va nguo·i ban la aun vi o(lc I~p vai T~p doan, bao g6m ca cac khoan phai tra khi nh~p khliu thong quanguCrinhi;inuy thac.

- Chi phi phai tra phan anh cac kholll1 phai tra cho hang hoa, dich Vl,laa nh~n auqc ttr nguai ban ho~c da cung dpeho nguo·i mua nhu·ng chua ehi trei do chua co hoa dan ho~c chua au h6 sa, tai li~u kil toan va cac khoan phai tra chonguo·i lao d(lng v~ ti~n luung nghi phep, cac khoan chi phi san xu~t, kinh doanh phai trich tmac.

- Phai tra khac phan anh cac khoan phai tra khong eo tfnh thuung m\1i, khong lien quan diln giao dich mua, ban, cungdp hang hoa dich V~1.

16. Quy phat tri~" khoa hQc va cong ngh~

Quy pilat tri6n khoa hoc va cong ngh~ duvc thanh li;ipnham ti;longu6n tai chinh dilu tu cho hO\1td(lng khoa hoc vacong ngh~ eua Cong ty nhu sau:

- C~p kinh phi d6 thvc hi~n cac a€ tai, dl,l·an khoa hoc va cong ngh~.- H6 trq phM tri6n khoa hoc va eong ngh~:

Trang bi CO" s6 vi;itch~t - ky thui;itcho hO\1ta(lng khoa hoc va cong ngh~.Mua may moe, thi6t bi d~ d6i mo-ieong ngh~ tnfc ti~p suodl,lngvan vi~e san xu~t san phlim.Mua ban quy€n cong ngh~, quy~n suodl,lng, quy&n s6"hU"usang chil, giai phap huu feh, ki6u dang eongnghi~p, thong tin khoa hoe va eong ngh~, cac tai li~u, san ph§m co lien quan d~ phl,lc Vl,lcho hO\1to(lng khoah9C va cong ngh~.

Tra luung, chi thue chuyen gia ho~c h91>d6ng vo-i t6 eh(Ic khoa hoc va cong ngh~ d6 thl,l·chi~n cae hOi;ltd(lng khoa hoc va cong ngh~.

Chi phi cho diw ti;lonhan Il,l·ckhoa hoc va cong ngh~ thea qui dinh cua phap lu~t v~ khoa h9C va eong ngh~.Chi eho cae hOi;ltd(lng sang ki6n eai ti6n ky thui;it, hqp 1.9hoa san xuilt.

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Chi phi cho cac heat dong hop tac nghien ciru, trien khai v~ khoa hQ"Cva c6ng nghe voi cac t6 chirc, doanhnghiep Viet Nam.

Tai san c6 djnh hinh thanh tir quy phat trien khoa hQ"Cva c6ng ngh~ duoc ghi giam quy tuong irng va kh6ng phaitrich khiiu hao.

Quy phat tri~n khoa hQ"Cva cong nghe duoc trich tu narn 2013 thea C6ng van cua T6ng C6ng ty Cong Nghiep SaiGon - TNHH M9t thanh vien. N~u trong nam, chi cho hoat di)ng khoa hoc cong nghe vuot s6 du hien c6 tai quy thikhoan chi vuot duoc tinh vao chi phi hoac phan b6 cho cac narn sau.

17. V5nchus(rhu'u

Veingop CUll chu SO'hicuV6n g6p cua chu so h(1u duqc ghi nh~n thea v6n thvc t~ da g6p cua cac c6 dong.

18. Phan ph5i IQ'inhu~n

Lqi nhu?n sau thu~ thu nMp doanh nghi~p dUQ"'cphan ph5i cho cac c6 dong sau khi dll trich I?p cac quy thea Di~u I~CllaC6ng ty cling nhu cac qui dinh cua phap lu?t va da duqc D<;IihOi d6ng c6 dong phe duy~t.

Vi~c phan ph5i Iqi nhu?n cho cae c6 dong duqc can nh~c d~n cac khofm m\lC phi ti~n t~ nim trong Iqi nhu~n sauthu6 chua phan ph5i c6 th~ anh huang d~n lu6ng ti~n va kha nang chi tra c6 tuc nhu lai do aanh gia l<;Iitai san mangdi g6p v5n, Illi do danh gia l<;licac khoan m\lC ti~n t~, cac c6ng C\ltai chinh va cac khoan m\lc phi ti~n t~ khac.

C6 tuc duqc ghi nh~n la nq phai tra khi duqc D<;1ih9i d6ng c6 dong phe duy~t.

19. Ghi nh~n doanh thu va thu nh~p

DOllllh thu blill himll hOli va thall" phfcmDoanh thu ban hang hoa va thanh ph~m duqc ghi nh?n khi d6ng tho'i thoa man cac di~u ki~n:- T?p doan da chuy6n giao ph~n l6"nrtli ro va Iqi ich g~n li~n vo-i quy~n s()"hu'u san phim ho~c hang hoa cho nguo'i- T?p doan khong con n~m gill' quy~n quan Iy hang hoa nhu nguaj sO"hu'u hang hoa ho~c quy~n ki~m soat hang hoa.

- Doanh thu du<),c xac dinh tuong d5i chac ch~n. Khi hqp d6ng qui' dinh nguo'i mua du<)'c quy~n tra l<;lisan phim,hfmg hoa, dll mua thea nhil"ng di~u ki~n C\lth~, doanh thu chi du<)'c ghi nh~n khi nhling di~u ki~n Cl,lth6 d6 khong cont6n t<;liva nguo'i mua khong duvc quy~n tra l<;Iisan ph~m, hang hoa ( tru tmo'ng hqp khach hang c6 quy~n tra l<;Iihanghoa duai hinh thuc d6i l<;lid€ Ifryhang hoa, dich V\lkhac ).

- T?p doan da ho~c se thu dU"Q"cIqi ich kinh t~ tll"giao dich bim hang.- Xac dinh duvc chi phi lien quan d6n giao dich ban hang.

Ti€n liiiTi~n lai duqc ghi nh?n tren cO" sO"thai gian va lai suiit th\l'c t6 timg kyo

cJ tkc (fU'!J'cChill

C6 ttI"CdUQ"cchia dU'Q"'cghi nh?n khi T?p doan GUQ"cquySn nh~n c6 ttI"Cho~c 1Q"'inhu?n tu vi~c g6p van. C6 ttICGUQ"cnh?n bang c6 phi6u chi duve thea doi s5 lu<),ngc6 phi6u tang them, kh6ng ghi nh?n gia tri c6 phi6u nh?n du<)'c.

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y.o'3

coCO

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20. Cac khoan giiim tru' doanh thu

Cac khoan giam tnr doanh thu bao g6m giarn gia hang ban, hang ban bi tra lai phat sinh cung ky tieu thu san pharn,hang hoa, dich vu duoc oi~u chinh giam doanh thu ella ky phat sinh.

Truong h9'P san pharn, hang hoa, djch vu oa tieu thu ur cac ky truce, o~n ky nay moi phat sinh giam gia hang ban, tralai thl duoc ghi giarn doanh thu thea nguyen tac:

- N~u khoan giam gia, tra lai phat sinh truce thoi diem phat hanh Bao cao tai chinh: ghi giam doanh thu tren Bao caotai chtnh cua ky nay.

- N~u khoan giam gia, tra lai phat sinh sau thoi oi~m phat hanh Bao cao tai chinh: ghi giam doanh thu tren Bao eaotai chinh clla ky sau,

2L Chi phi oi yay

Chi phi oi vay bao g6m Hiiti~n vay va cac chi phi phat sinh lien quan tn!c ti~p o~n cac khoan vay.Chi phi di vay ougc ghi nh~n VaGchi phi khi phat sinh,

22. Cae khoan chi phi

Chi phi la nhUng khoan lam giam Igi ieh kinh t~ dugc ghi nh~n t\li thai oi~m giao dich phat sinh ho~c khi CO'khanang tuO'ngo6i ch~c ch~n se phat sinh trong tuO'ng lai khong phan bi~t oa chi ti~n hay chua.

Cac khoan chi phi va khoan doanh thu do nO't\lO ra phai ougc ghi nh~n 06ng thai thea nguyen t~c phu hgp, Trongtruang hgp nguyen t~c phu h9'P xung 09t vo-inguyen t~c th~n tn;mg, chi phi ouge ghi nh~n can Clrvaa ban ch~t vaqui dinh Cllacac Chuc1nml!c k~ toan d~ phan anh giao dich m9t cach trung thv'c, h9'P IY.

23. ThuB thu nh~p doanh nghi~pChi phi thu~ thu nh~p doanh nghi~p baa g6m thu~ thu nh~p hi~n hanh va thu~ thu nh~p hoan l\1i,

Thul tllU nh{tphi¢n him"Thu~ thu nh~p hi~n hanh la khoan thu~ ougc tinh dl!a tren thu nh~p tinh thu~. Thu nh~p tinh thu~ chenh l~ch so vo-i10'inhu~n k~ toan la do oi~u chinh cac kho<'lI1chenh I~ch t\lm tho'i gia'a thu~ va k~ toan, cac chi phi khong OUO'ctn1cang nlm di~u chlnh cac khoan thu I1h~pkhong phai chiu thUl~va cac khoan 16auvc chuy6n,

Tilul tilu 1111{IP IlOlin[{Ii

Thu~ thu nh~p hoan I\li la khoan thu~ thu nh~p doanh nghi~p se phai n9P ho~c se ouo'c hoan I\li do chenh I~ch t<;lmtho'i giU'agia tr1 ghi s6 clla tai san va nO'phai tra cho m\lc oich Bao cao tai chinh va cac gia tri dung cho ml)Coichthu~. Thu~ thu nh~p hoan I\li phai tra ougc ghi nh~n cho t~t ca cac khoan chenh I~ch t\lm thO-ichiu thu~. Tai san thu~thu nh~p hoan I\li chi oU'Q'cghi nh~n khi ch~c ch~n trang tuO'ng lai se co 10'inhu~n tfnh thu~ o~ sir dVng nhfrng chenhI~ch t\lm tho'i ouvc kh~u tru nay,

Gia tri ghi s6 clla tai san thu~ thu nh~p doanh nghi~p hoan I\li dugc xem.xet1<:tivan ngay.k~t thuc nam tai chfnh va.seougc ghi giam o6n mu'c dam bao ch~c ch~n co au 10'inhu~n tinh thu~ cho phep 10'iich CLlam9t philn ho~c toan b(\ taisan tl1U~thu nh~p hoan I\li augc SLr dVng, Cac tai san thu~ thu nh~p doanh nghi~p hoan I\li chua ougc ghi nh~n truo'cday auQ'cxem xct I?i VaGngay k~t thuc nam tai chinh va duQ'Cghi nh~n khi ch~c ch~n co au Igi nhu~n tlnh thu~ d~ coth~ SLr dvng cac tai san thu~ thu nh~p hoan I\li chua ghi nh~n nay.

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Tai san thu6 thu nhap hoan lai va thu6 thu nhap hoan lai phai tra duoc xac dinh thea thu6 suat dtr tinh se ap dung chonarn tai san duoc thu h6i hay no phai tra duoc thanh toan dua tren cac mire thu6 suat c6 hieu luc tai ngay k6t thucnam tai chinh, Thue thu nhap hoan lai duoc ghi nhan trong Bao cao ket qua hoat de)ng kinh doanh trir khi lien quand6n cac khoan rnuc duoc ghi thang vao v6n chu SCI' hffu khi d6 thu6 thu nhap doanh nghiep se duoc ghi thang vaovon chu S()' hlru,

24. Bcn licn quan

Cac ben duoc coi la lien quan n6u me)tben co kha nang kiern scat hoac c6 anh huang dang k~ d6i v6'i ben kia trangvi9Cra quy6t dinh cac chinh sach tai chinh va ho?t de)ng, Cac ben cang dugc xem Ia ben lien quan n6u cung chiu Sl!ki6m soat chung hay chiu anh huo'ng dang k~ chung,

Trong vi9c xem xet m6i quan h 9 cua cac ben lien quan , ban ch cit cua m6i quan h 9 duvc chu trong nhi ~u hun hinhthuc phap Iy,

25. Bao caD theo b{l ph~n

Be)ph~n theo ITnhvv·ckinh doanh la me)tphlin c6 th~ xac dinh rieng bi9t tham gia vao qua trlnh san xucitho~c cungdp san ph§m, dich vv va c6 rui ro va 19i ich kinh t8 khac v6i be)ph~n kinh doanh khac.

B9 ph~n thea khu VI!Cdia Iy la me)t phlin c6 th~ xac djnh rieng bi~t tham gia vao qua trinh san xucit ho~c cung dpsan ph§m, dich vv trong ph?m vi mOt moi truong kinh t8 cv th~ va c6 rui ro va 19i fch kinh t8 khac v6'i cac be)ph~nkinh doanh trang cac moi truo'ng kinh t8 khac.

26. Cong c\I titi chinh

Tlli siill tili chin"

Vi~c phiin lo?i cac tai san tai chinh nay ph\l thue)c vao ban chfrt va m\lc dich cua tai san tai chinh va du9'CqUY6tdinht?i tho'i di~m ghi nh~n ban dliu, Cac tai san tai chinh cua T~p doan g6m ti€n va cac khoim tuang duO'ng ti€n, cackhoim phai thu khach harig, phai thu khac va cac cong cv tai chinh duO'cniem y~t va khong du9'c niem y8t.

T?i tho'i di~111ghi nh~n ban dliu, cac tai san tai chinh duqc ghi nh~n thea gill.g6c cOng cac chi phi giao dich co lienquan trv'c ti6p d6n tai san tai chinh d6.

N!J'ph iii Irii tiii chinh

Vi~c phiin lo?i cac khoan n9' tai chinh phv thue)c vao ban chcit va m\lC dich cua khoan n9' tai chinh va duqc quy8tdinh t\li thai di~111ghi nh~n ban dliu. N9' phai tra tai chinh cua T~p doan g6111cac khoan phai tn'! nguai ban, vay van9', cac khoan pMi tni khac.

T\ti tho'i di~m ghi nh~n ban dliu, cac khoan no' phai tni tiii chinh khac duvc ghi nh~n ban dliu thea gia g6c tru cac chiphi giao dich co lien quan tr~rcti€p d€n n9' phai tra tai chinh d6.

~Bil- tn'rC(tC ding c~ tM chinl!Cac tai san tai chinh va no' phai tra tai chfnh chi du9'c bu tru' v6i nhau va trlnh bay gia tri thulin tren Bang ciin o6i k€toan khi va chi khi T~p doan:- C6 quy~n h9'jJphap d~ bu tru' gia tri da duqc ghi nh~n; va- Co dv dinh thanh toan tren CO' So' thu§n ho~c ghi nh~n tai san va thanh toan nq phai tra cung 111e)tthb'i di6111.

20

CONG TV co PHA.N TIEDia chi: 52 Thanh Thai, Phuong 12, Quan 10, TP. 1-16 Chi MinhGAOcAo TAl CI-liNHHOP NHATNam 2015Ban ihuyct rninh bao cao tai chinh (ti~p theo)

..-".-~.'.-~'-"-- -_...__.,_---- ----,------'I'HONG TIN BO SUNGCHO cAc KHOAN MUC TRiNH BAY TRaNG BANG CAN DOl KE TOAN

v. lH)P NHkr .

1. Ti~n va cac khoan turrng duo'ng ti~n

Ti6n m~tTien gl'ringan hangCac khoan nrong dirong ti6nCi}ng

30/06/2016 0110112016683.424,522 471,775,244

7,909,943,505 18,005.423,98958,500,000,000 86,500,000,000

67.093.368.027 104.977.199,233

2. Cac khoan d§u ttl' tili ehinh

Cac khoan d§u tu tai chinh cua T?p dean bao gam chung khoan kinh doanh va d§u ur g6p v6n VaGdan vi khac.Thong tin v6 cac khoan d§u nr tai chinh cua Tap doan nhu sau:

Za. Clucng khodn klnlt doanh

Cty CP XD-KD Dia 6c Hoa Binh (HBCNH ™CP Sai Gon Thuong Tin (STB)Cty CP CK D<;IiVi¢tCty CP v?n chuyen Saigon TouristCty CP Van h6a Tan Binh

Ci}ng

30/06/2016 0110112016So IU'I}'ng Gia tr]

443,592.470980,000,000396,936,100

2,256,742,800

4.077 .271.370

Ly do thay dbi chung khoan kinh doanh:- cll phieu Cty CP Van h6a Tan Binh tang do trong ky nhan e6 nrc bang c6 phieu voi s6 luVng 2,618 CP,

Gia tr]

31.64 I20,00038.31246,260

443,592.470 31.641980,000,000 20,000396,936,100 38,312

2.256,742,800 ====4=3=,6=42=4.077.271.370

D{l' plu)ng giiim gili ehtl'llg khOlin killh tioanh

30/06/2016DIJ phong gii'lmgia ehtrng khoan kinh doanh (2,746,923,970)

2b. Dlitl ttl' gop vbn veto aO'il vi kluie

Dliu Ilf VtlO eOllg ty lien kit, liendO{lllhCty TNHH Ti~n D<;It- TIEC6ng ty TNHH Mega - TIED(lU tu' gop vOn Vito aml vi k/uleCty CP DV Buu chfnh VT Sai GonCty CP BDS Sai Gon Dong DuO'ng

30/06/2016 01/0112016

Gia trj http IyCia g6c Gia g6c

0110112016(2,892,591.470)

44.400.000.0008.400,000,000

36,000,000,00013.793.336.4225,367.476,250

8.425,860,172

21

Gia trj hQ'p Iy

44.400.000.000 44.400.000.000 '"44.400.000.0008.400,000.000 8.400,000,000 8.400.000,000

36.000.000,000 36,000,000,000 36,000,000,0008.674.710.000 5.367.476.250 17.174.710.0008,674,710,000 5,367.4 76,250 8,674,710,000

8,500,000.000

CONG TV CO PHAN TIEDia chi: 52 Thanh Thai, Phuong 12, Quan 10, TP. H6 cm MinhI3AO cAo TAl CBiNH HOP NHkrNam2015Ban thuyet rninh bao cao tai chinh ((i~ptheo)---- __ !.-h~_......_:_"""'_, _ ---'--.

* Theo gieiychirng nhan s6 0313435866 do Sa K~ hoach va D~u nr TP. H6 Chi Minh cap, C6ng ty a~u tu vao C6ngty TNHH Ti~n Dat - TIE 8,4 ty VND, tuong duong 20% v6n ai€u 1~.D~n thai ai~m ngay 30 thang 06 nam 2016,C6ng ty aa g6p 8,4 ty VND.

* Theo giay chung nhan s6 0313377082 do SO-K6 hoach va D~u tu TP. H6 Chi Minh cap, C6ng ty a~u tu vao C6ngty TNI-IHMega - TIE 54,6 ty VND, tuong duong 26% v6n ai€u I~. D6n thoi ai~m ngay 30 thang 06 nam 2016,C6ng ty aa g6p 36 ty VND.

* Trong ky C6ng ty aa chuyen nhuong toan b(i phan v6n a~u tu vao C6ng ty C6 ph~n BeitDong San Sai Gon D6ngDuong.

Du'phong clio cdc kltoiin d{iu ucg6p WJIl wlo dml vj klulc

30/06/2016 0110112016D~rphong cho cac lehoan a~u tu g6p v6n vao aun vi khac (3.307.233.750) (3.381.373.578)

Giao djcll vui C{lc cong Iy lien kitKh6ng co giao dich tr9ng y~u gifra np aoan v6i cac c6ng ty lien k~t phM sinh trong ky cling nhll' cling leynam truac.

3. Phiii thu ngh hl;ln cua khach hang

30/06/2016 0110112016Phiii tIm cac bell lien quail 14.185.173.721 19.187.716.612Cty C6 Ph~n VTnhTi~n 779.801.553Cty TNHH Ti~n D\lt - TIE 3.000.000.000C6ng ty C6 ph~n Bao bi Tan Duy Lqi 13.405.372.168 15.922.236.811T6ng C6ng ty C6ng nghi~p Sai Gon - TNHH M(it thanh vicn 265.479.801Pluli tllU c{ic k/ulch hill1g khac 38.463.828.084 57.551.131.271C6ng ty C6 ph~n K6t n6i C6ng ngh~ Tien Ti6n 1.270.023.375 10.401.064.733Phai thu cac khach hang khac 37.193.804.709 47.150.066.538

Ci}ng 52.649.001.805 76.738.847.883

4. Trii tru'o'c cho ngu'i)'i ban ngh hl;ln

30/06/2016 01/0112016Tra tnrac eho nguai ban khac 772.333.633 2.208.710.244Ci}ng 772.333.633 2.208.710.244

22

CONG TV CO PHAN TIE

Dia chi: 52 Thanh Thai, Phuong 12, Quan 10; TI'. I-I6 Chi MinhBAo cxo TAl CI-liNI-I HOP NI-IATNarn 2015

.Ban thuyet minh bao cao tai chinh (ti~p theo)

5. Phai thu ng~n han/ dai han khacSa. Phiii thu ngdn hun kluic

30/06/2016Pluii thu cdc ben lien quanCty C6 PhAnVinh Ti~n ( * )Cty TNHH Mega TIE - Thue TNDN nr giao dich bancong trlnh tren a~t nop h9Cong ty TNHH Mega Tie - Cac khoan chi h(\ khacPhiii thu cdc tii chtcc va cti nluin kfuicCong ty chung khoan Ngan hang Dong ACong ty CP Vi~n thong Th~ h~ moi (NGT Cor.)(**)Cong ty TNHH MTV Du Iich Lien Luc DiaTam chi guy thu lao H(\i a6ng quan triTam chi guy khen thuong phuc loiHang thieu cho xu lyT<;lmirngCac khoan phai thu khac

CQng

4.038.408.920

3.553.803.420

484.605.5005.199.005.978

20.265.9543.210.000.000124.268.635

597.210.136597.138.248470.263.931179.859.074

9.237.414.898

01/01120166.271.704.9732.279.801.553

3.553.803.420

438.100.0007.362.466.338

20.463.7663.210.000.000114.924.347277.857.108

1.329.813.931

812.122.3281.597.284.858

13.634.171.311

( * )KhOlln phai thu Cong ty C6 phan Vinh Ti~n giam do trlnh bay sang khoan phai thu ng~n han khach hang.(**) Khoan phai thu Cty CP Vi~n thong Th~ h~ ma-i (NGT Cor.) ail augc I?p d\f phong tiTnam 2008 do kho co khanang thu h6i.

5b. Phiii tflu delih(tll khUc

30/06/2016Ky cU"gc,ky guy

CQng861.000.000

861.000.000

6. Dy' phbngphili thu ng~n h~n kho obi

30/06/2016D~t'pllimg 11(1phii; thu kh6 c6 khii nang tflU 116i cii.(l:Khoan phai thu Cty CP th~ h~ mO'iNGTKhoan phai thu cac khach hang khacCQng

(3.210.000.000)(6.559.373.769)(9.769.373.769)

7. liang tiln kho

0110112016

861.000.000

861.000.000

01/0112016

(3.210.000.000)(5.634.699.910)(8.844.699.910)

Nguyen li~u, V?t li~uCong C1,l, d\lng C1,l

Chi phi san xuk kinh doanh do dangThanh phftmHang hoaC{\ng

30/06/2016 01101120164.850.858.436 4.124.242.860155.457.081 173.903.971

4.057.277.741 5.796.124.0522.659.632.686 2.680.111.048

60.992.838.373 63.108.924.98472.716.064.317 75.883.306.915

23

CONG TV CO PHAN TIE

Dia chi: 52 Thitnh Thai, Phuong 12, Quan 10, TP. H6 Chi MinhI3Aocxo TAl CHINH1-101' N1-IkrNiim2015Ban thuyet minh baa cao tai chinh (ti~p thea)-.----...~~----.-"'-,..".,--"""""'""'-----"'.,..,.....,.

24

8. Dt....phong giam gia hang tBn kho

30/06/2016 0110112016(5.634.964.303) (6.895.807.665)

9. Chi phi tra trutrc9a. Chi phi Ira IrU'{fC ngiill h(lI1

30106/2016 0110112016Chi phi thue kho, nha 302,703,637 119,229,091Chi phi in lich 66,950.001Chi phi sua chua van phong 30,260.183 121.040.732Chiphlc6ngc~,d~ngc~ 53.981.000 54.737.238Chi phi khac 621,768,599 256.935.232Ci)ng

1.075.663.420 551.942.293

9b. Chi pht Ifll truoc tllii h(1Il 30/06/2016 0110112016Chi phi c6ng cu, dung cu 15.210.606 551.796.622Chi phi quang cao du lich 10.108,000 25.270.000Chi phi khai tnrong, thi~t k~, trang trf van phong du Iich 14.795.624 44.968.874Chi phi dtr an khu nghi dirong Phu QU6c 112.000.000 160.000. 000Chi phi khac 398.457.199 85,726.382Ci)ng 550.571.429 867.761.878 ','1</

.10. Hi san c6 dlnh htru hinhTYNhil cira, v~t May moe va Phuong ti~n v~n Thi~t hi, dl}ng cu

Ci)ng ~Nki~n true thi~t hi tiii, truy~n din quiinlyNguyen giaS6 d§u ky 20.082.772.638 18.960.849.599 6.415.514.587 633.169.378 46.092.306.202

(jY'Tang trong ky 143.216.000 1.885.163.637 2.028.379,637Giarn do thanhIy 43.899,219 43.899.219S6 cu6i ky 20.082.772.638 19.060.166.380 8.300.678.224 633.169.378 48.076.786.620

Gia tr] hao mons(i dllu ky 5.924.164.095 1.360.469.677 3.205.158.585 415.231.521 10.905.023.878Khtiu haotrong ky 335.314.836 111.929.616 301.131.984 38.103,800 786.480.236Tang trong ky 53.873.592 585,680.216 6.265.152 645,818,960Giam do thanhIy 43,899,219 43,899,219

·'·'.·"'h·~~'.'_ ~ '.•S6 cu6i ky 6.313.352.523 2.014.180.290 3.506.290.569 459.600.473 12.293.423.855

Gia tr] con I~ise dftu ky 14.158.608,543 17.600.379,922 3.210,356,002 217.937.857 35,187,282.324s6 cubi ky 13.769.420.115 17,045,986,090 4.794.387.655 173.568,905 35.783.362,765

C{)NG TY C() PHA.N TIE

Dia chi: 52 Thanh l'hai, Phuong 12, Quan 10, TP. H6 Chi MinhBAo cAo TAl CHiNH HOP NHATNam2015Ban thuyet minh bao cao tai chinh (tifp theo)]~".--"'~-..~-..._"_.-..-...-~~.......,.._-""-~","""""",-,,,,,"-,,,,,,--~-

11. Tai san c6 djnh vo hlnh

Nguyen giaS6 o§u kyTang trong kyG iarn trong ky

S6 cu6i ky

Gia tr] hao monS6 o§u I{yTang trong kyG iarn trong kyS6 cu6i ky

Gia tr] con I~iS6 d§u kyS6 eu6i ky

12. Chi phi xay dl}'ng co' ban do' dang

Khu giai tri va hang luu niem CNPQCac cong trlnh khac

Ci}ng

13. Tang, giam bilt oi}ng san oilu tu·

Nguyen giaS6 d§U kyTang trong kyGiam trong kyS6 cu6i ky

Ph§n m~mQTDN858.492.840

858.492.840

729.350.158

42.924.642

772.274.800

Quyen suodl}ngdilt

11.333.564.272

11.333.564.272

1.009.381.303

68.110.644

1.077.491.947

129.142.682 10.324.182.969

86.218.040 10.256.072.325

S6 dliu ky01/0112016

Chi phi phatsinh trong ky

Mftu thi~t k~ biat~p

350.928.947

350.928.947

2.924.408

17.546.448

20.470.856

348.004.539

330.458.091

14.995.544.155

94.113.594

K~t chuyen trongky

15.089.657.749

Gia tr] hao monS6 olin kyTang trong kyGiarn trong ky

,. S6 cu<1i"ky". .. _" _ .--.~."-~.-._"._-.,.~ ,,', ..

Gia tr] con I~iS6 d§u kyS6 eu6i ky

947.374.662

278.250.000

1.225.624.662

Quy~n suodungmit

13.531.170.316

282.341.000

282.341.000

Cong trlnh trenoftt

Cgng

12.542.986.059

12.542.986.059

1.741.655.869

128.581.734

1.870.237.603

10.801.330.190

10.672.748.456

S6 cuai ky30/06/2016

15.942.918.817

90.022.594

16.032.941.411

Cgng

13.531.170.316

13.531.170.316 13.531.170.316

1.614.643.873

1;614.643.873

11.916.526.443

11.916.526.443

1.614.643.873

1';614.643;873

11.916.526.443

11.916.526.443

25

CONG TV co !'HAN TIE

Dja chi: 52 Thanh Thai, PI1lf(JI1g12, Quan 10, TP. H6 Chi MinhBAa cAo TAl CHiNH HOP NHA'rNarn 2015

Ban thuyet minh baa cao tai chinh (ti~p thea)......_~"~~'-.---------.-------_ ..._. --.-.-.------,--,_._-""-~~,:-silt oQng san dAu tu· gam:

• Quyen SLr dung dit d6i v6'i 38.887,9 m2 d~t tai phuong Binh Chuan, huyen Thuan An, tinh Binh Duong voi thaigian sir dung d~t la 50 nam.

14. Phai tra nguot ban nghhl;ln

30/06/2016 01101120165.665.748 5.665.7485.665.748 5.665.748

33.146.553.200 13.347.136.1271.464.795.lO2 1.319.994.8599.226.232.015 1.492.898.000

7.747.754.5455.698.896.000

8.934.468.0995.773.303.439 4.835.347.268

587.400 46.479.4803.222.843.482 2.741.753.316

36.375.649.830 16.141.034.671

Phai tra cac ben lien quanCongty CP Gi~y VYnhTienPhai tra cac nha cung dp khacCong ty Dil$nttl' Samsung VinaMMD Singapore Pte Ltd.

TP Vision Singapore Pte Ltd.Cong ty C6 ph~n Ket n6i Cong nghe Tien Tien

Cong ty C6 phan D~u tu va Kinh doanh Thuong Mai HanelPhai tra cac nha cung dp khacTl;liCong ty Thong Minh Sai GonTai Cong ty Vinh Tien - TIE

CQng

15. Nguot mua tra ti~n trurrc ng~n han

30/06/2016Khach hang khac

01/0112016367.661.620

367.661.620

s6 cu6i ky30/06/2015

31.172.324184.000

(690.030.770)

(J2.252.4.56).128.954.302

(541.972.600)

1.510.572.039

Ci)ng 1.510.572.039

16. Thu~ va cac khoan phiii ni)p Nha nu'o'C

s6 dAu ky s6 phiii ni)pl s6S6 dli ni)p trong

01101/2016 dU'Q'choan kytrong ky. Thu6 GTGT hang ban nQi dia 28.799.220 153.289.246 150.916.142- Thu6 GTGT hang nh~p kh<lu 1.880.202 3.930.266.577 3.931.962.779- Thu6 xuit, nh~p kh<lu 631.966.619 631.966.619- Thu6 TNDN t\li cong ty m~ (3.802.497.075) 3.112.466.305- Thu6 TNDN ttl' chuy6n nhu9'ng BDS 3.553.803.420 3.553.803.420- ..Ibu6 TNDN t\li C9JJg ty con (L2.252.456)- Thu6 thu nh~p ca nhan 212.175.093 305.556.423 388.777.214- Ti~n thue dih, thu6 nM d~t 1.802.498.500 1.802.498.500- Cac IO\lithu6 khac 14.000.000 14.000.000

CQng (18.091.596) 9.950.043.670 10.473.924.674

26

C()NG TV co PHAN TIE

Dia chi: 52 Thanh The1i,Phuong 12, Quan 10, TP. 1-16 Chi MinhBAo cAo TAl Cl-liNHHOPNHA.TNarn 2015Ban thuyet minh bao cao tai chinh (tiep theo)--."._-..___---.....---.-.-'"""''''''~- ..,._~ ...._.----. _"--------._ ....

17. Phai tra ng~n han khac

30106/2016Kinh phi cong doanThu Lao HQiDong Quan TriChi C6 Tlrc Cho C6 DongBao hiem xii hOiPhai tra Cty C6 phan Bao Bl Tan Duy Loi ( mua Ji;ljv6n gop cua Tan Duy LQ·jtai Vinh Ti6n - TIE )

Cty C6 philn ngoi nha Mega - Cac khoan yayHang thua cho xu IyCac khoan phai tra khacCQng

29.534.40018.656.999

684.162.85724.268.917

5.300.000.000529.184.697314.612.56992.189.280

6.992.609.719

01/0112016

23.197.799

692.452.85714.648.890

608.960.5651.339.260.111

011011201677.106.097.76034.303.343.716

31.056.123.675 111.409.441.476

Khoan yay ngan han tai Ngan hang TMCP Cong thuong Vj~t Nam - Chi nhanh TP. 1-16Chi Minh dB phuc VI) k6

hoach kinh doanh thong qua HQ'pd6ng tin dung s6 14.195001I1HDTDHM-TIE ngay 19 thang 06 nam 2014, HQ'p

d6ng gia han s6 15.1870003/20 15-HDTDHMfNHCT900- TIE ngay 08 thang 07 nam 2015 voi lili suM la liii su~tcdng b6 ti;litho'i aiBm nh~n ng.

Khoan yay ng~n h\ln ti;liNgan hang TMCP Phu"O"ngDong dS phl)c VI) k6 hO\lch kinh doanh thong qua Hqp d6ng choyay thea hi;lnmuc tin dl)ng s6 002/20 15/HDTDHM ngay 25 thang 08 nam 2015.

19. V6n chu so' hu'u

S6 duooliu ky (01101/2016)Lqi nhu~n trong kyTrich I~pcac quy trong namS6 duocU6i ky (30106/2016)

V6n oliu tu' cua Quy oliu tu' LQ'iich cua ellchu so' hu'u phat trj~n dong khong kj~m

soat

95.699.000.000 147.214.109.765 8.752.685.938(5.660.658.945)

606.690.17995.699.000.000 147.820.799.944 3.092.026.993

27

18. Yay va nQ'ng~n han

Yay ngan han NHTM c6 phan Cong thuong VN - CN TPHCMYay ngan han Ngan hang TMCP Phuong Dong

30/06/2016

7.957.537.07323.098.586.602

Chi tMt VOIldiiu ttT CUll chu su him

LQ'jnhu~n sauthu~ chu'a phao

phili

12.548.070.791(10.430.063.384)3.640.141.072(1.522.133.666)

30/06/2016 0110112016Ty I~(%) Ty I~ (%)

V6n dilu tu cua Nha nLIO"c 19.140.000.000 20% 66.990.000.000 70%V6n gop cua cae c6 dong 76.559.000.000 80% 28.709.000.000 30%CQng 95.699.000.000 100% 95.699.000.000 100%

CONG TV CO pnAN TIEDia chi: 52 Thanh Thai, Phuong 12, Quan 10, TP. H6 Chi MinhBAo cAo TAl CHINHHOPNHATQuy I narn 2016Ban (huy~t minh baa cao tai chinh (ti~pthea)

VI T~I6NG TIN no SUNG ClIO cAc KHOA.NMl)C TRINH nAy TRONG nAo CAO'KET QUA.HO~T.DQNG KINH DOANH

1. Doanh thuKy nay Cimg ky nam trurrc

T6ng doanh thu 36.721.558.662 91.076.692.786

Doanh thu Van phong Cong ty C6 ph~n TIE 33.768.643.191 83.633.761.435Doanh thu ban hang hoa 32.423.540.070 78.590.675.322Doanh thu ban thimh phdm 11.899.994 52.205.455Doanh thu cung cdp dich Vll 1.327.021.844 4.880.648.776Doanh thu khac 6.181.283 110.231.882

Doanh thu cua Chi nhanh Phu QU6e 2.767.805.158 4.524.601.840Doanh thu cua Chi nhanh Ha N9i 50.129.511 465.825.419Doanh thu cua Chi nhanh C~n ThO' 6.000.000 58.018.137Doanh thu cua Chi nhanh Da N~ng 108.580.802 144.485.955Doanh thu cua Cong ty TNHI-I Giai phap thong minh Sai Gon 2.250.000.000Doanh thu cua Cong ty TNI-IH Vinh Ti6n - TIE 20.400.000

Cac khoan giiim tru doanh thu 4.414.984.418 76.579.741Hang ban bi tra lai 4.414.984.418 76.579.741

Doanh thu thuftn 32.306.574.244 91.000.113.045

2. Gia v6n hang banKy nay Cimg ky nam trurrc

Gia v6n cua Van phong Cong ty C6 ph~n TIE 29.391.220.504 81.145.506.593Gia v6n thanh phdm aa cung cdp 12.134.331 162.418.585Gid v6n cua hang hoa, dich V¥ aa cung cap 29,379.086.173 80.983.088.008

Gia v6n Chi nhanh Phu Quoc 2.133.882.526 3,665.646.587Gia v6n Chi nhanh Ha N9i 54.596.219 410.663.507Gia v6n Chi nhanh dn ThO' 5.596.660 53.844.996Gia v6n Chi nhanh Da N~ng 95.603.693 126.191.363Gia v6n eua Cong ty TNI-Il-IGiai phap thong minh Sai Gon 2,277.000.000Gia v6n eua Cong ty TNI-II-IVinh Ti~n - TIE 18.269.000

Ci)ng 31.699.168.602 87.678.853.046

3. Doanh thu ho:,tt di)ng tai chinhKy nay Ciing ky nam tmo'c

Uii ti~n gU'ico ky h~n 515.981.945 1.321.281.946Uii ti~n gU'ikhong ky h~n 11.637.345 7.758.056LUi/ e6 tlrC cae khoan d~u tu· 846.275,352LUiehuy~n nhuQng v6n gop t~i Cong ty TIE - Exim 548.600,000LUiehenh l¢eh ty gia 2.433.805 34.237.200COng 530,053,095 2.758.152.554

28

CONG TV CO PHAN Tn:Dia chi: 52 Thimh Thai, Phuong 12, Quan 10, TP. H6 Chi MinhBAo cAo TAl CHiNH HOPNHATQuy I nam 2016Ban lhuy~l minh bao cao tai chinh (ti6p theo)»'~'-.'-"-'--"-"-----' .-~-.-~.--'---. -.---,.----------,~-- ...------4. Chi phi tai chinh

Chi phi liii vayL6 do thanh Iy cac khoan d~u nrL6 chenh lech ty giaD\I phong va hoan nh~p du phong giam gia diiu tuChi phi khacC(lng

_ ___:K:_:y._'.:.:_n::.,aYc___Cimgky nam tm-D'C1.108.195.185 1.422.658.115

23.305.000499.329.504(184.538.900)

10.602.409

50.309.033(145.667.500)

142.555

1.012.979.273 1.771.356.128

5. Chi phi ban hang

Chi phi cho nhan vienChi phi nguyen lieu, v~t lieuChi phi dung cu, d6 dungChi phi khau hao tai san c6 djnhChi phi bao hanhChi phi djch VI) mua ngoaiChi phi bang ti~n khacCi)ng

Ky nay Cimg ky nam truce1.920.780.241 1.885.758.354

19.793.657 9.400.201176.160.409 274.404.087225.344.233 251.947.90547.570.861 105 .~91.242

1.806.407.136 1.592.186.6403.043.768.872 3.972.207.187

7.239.825.409 8.091.495.616

6. Chi phi quan Iy doanh nghi~p

Chi phi cho nhan vienChi phi v~t li~u quan IyChi phi d6 dung van phongChi phi khau hao tai san c6 dinhThuS, phi va l~ phiChi phi du phongChi phi dich VI) mua ngoaiPhan b6 19'ithS thuong maiHoan nhap quy phat tri~n khoa hQc va cong ngh~Chi phi b~ng ti~n khacCi)ng

Ky nay Cung ky nam trmrc2.242.782.580 1.562.477.271

(14.316.640) 33.786.79876.803.955 29.986.150

236.420.752 183.366.8331.924.000 711.410.000

924.673.859 1.200.523.744598.282.543

58.976.9231.305.468.3351.025.236.861 762.015.233

5.857.970.625 5.081.848.572

7. Thu nh~p khac

Thu h6 tr9' ti~n ban hang tir nha san xu~tTi~n h9'Ptac kinh doanhThu ti~n thue delt376 Di~n Bien PhI}Thu dUQ'cdo nhu'9'ng bim, thanh ly tai san c6 dinhThu nh~p khacCOng

__ K--,,-y_n_,aY,--_Cimg ky nam tm-D'C3.003.430.423 2.570.740.445

12.000.000.000.. 248.771.890, 138.863.636

102.037.823

320.546.000

293.629.825

3.617.606.248 15.060.413.794

29

CONG TV CO PHAN TIEDia chi: 52 Thanh Thai, Phuong 12, Quan 10, TP. H6 Chi MinhBAo cAo TAl cninn HOPNHATQuy 1 nam 2016

8. Chi phi khac

Tiiln thue d~t 376 Dien Bien PhuNcp phat thueGia tri con lai cua tai san nhuong ban, thanh IyChi phi khacChi phi khac cua Cty TNHH Vinh Ti~n TIE

Ky nay Cimg ky nlim tru-o'c--~~~--320.546.000 248.771.890

624.074.488220.195.161

1.501.805635.270912.901.482

CQng 1.234.082.752 1.094.543.344

9. Giai trinh IQ'inhuan sau thu~ cua Bao cao tai chinh

Nlim nay

Chenh I~ch

Nam truce Gia tr] Ty I~%

108.818.679.393 (72.364.445.806) -66,50%

103.718.096.706 (56.674.070.045) -54,64%

(769.559.266) 769.559.266 -100,00%

4.331.023.421 (14.920.816.495) -344,51%

4.426.483.261 (14.838.787.592) -335,23%

T6ng doanh thuT6ng chi phiLai/ L6 trong cty lien k~t, lien doanhLei nhuan truce thueLQ'inhu~n sau thu~ cua c6 dongcdng ty me

36.454.233.58747.044.026.661

(10.589.793.074)

(10.412.304.331 )

Loi nhuan sau thue cua 06 dong cong ty my quy 2 nam 2016 giam so voi cung ky nam truce Iii.14.839 trieu d6ng (335,23% ) vi:

- T6ng doanh thu giarn 72.364 trieu d6ng, trong do doanh thu ban hang giarn 58.693 trieu d6ng, doanh thu tai chinhgiarn 2.228 tri¢u d6ng, thu nhap khac giam 11.443 trieu d6ng.

_T6ng chi phi giam 56.674 trieu d6ng, trong do gia v6n hang ban giam 55.980 tri¢u d6ng, chi phi tai chinh giam 758tri¢u d6ng, chi phi bim hang giinT!852 tri¢u d6ng, chi phi quan Iy doanh nghi¢p tling 776 tri¢u d6ng, chi phi khac tling140 tri¢u d6ng.

- Quy 2 nlim 2015 cO'khoan 16trong cong ty lien k~t duqc hqp nhAt Iii.769 tri¢u d6ng.

VI NHUNG TIHlNG TIN KHAc

1. Giao dich vO'icac ben lien quan

Giao dic" vO'icac thitnlz vien quiin Ij chii eMt

Cae thfmh vien quan Iy chu eh6t cO'lien quan g6m: cae thii.nhvien H(>id6ng quan tri, Ban T6ng Giam d6c va k~ toantru<'mgCong ty e6 ph~n TIE.

Thu nh~p eua cae thanh vien quan Iy chu ch6t nhu sau:

Tiiln luo'ngTi~nthu lao

C{lng

___ K_:y_n__;!t-=y__ Cling ky nlim Uu'o'c317.689.545 275.370.000

47.000.000

322.370.000317.689.545

~-7cc

30

CONG TV CO PHAN TIEDia chi: 52 Thanh Thai, Phuong 12, Quan 10, TP. H6 Chi MinhBAo cAo TAl Cl-!iNH HOPNHkrQuy I nam 2016

Giao diclt v6'iaic bell lien quan kllllcCac ben lien quan khac voi Cong ty me gom:

Ben licn quan

-----'._. _ .. _,_,._----------~

M6i quan h~T6ng C6ng ty Cong nghiep Sai Gon - TNHH Mi)t thanhvien

Cong ty C6 phan Dftu nr TIE -EXIM

Cong ty TNHH Mega -TIECong ty TNHH Ti~n D~t -TIECong ty ce phan Bftt dong san Sai Gon Dong DuongCong ty C6 phan Djch Vl,l Buu chinh vi~n thong Sai GonCong ty C6 philn Vlnh Ti~n

Cong ty C6 phftn Gi~y VInh Ti~n

Cong ty C6 philn Dich Vl,l Bftt di)ng san EXIMLAND

Cong ty c6 phftn Bao Bi H.n Duy Lqi

Ba Nguy~n Thi Chinh6ng Bui Cao Nh~t Quan

Giao djch v6'i cac bell liell quail khac :

T6ng cong ty Cong nghi~p Sai Gon - TNHH MTVDoanh thu him himg va cung cJp dich v¥

C6tuc

Cty CP Bilu Tu' TIE-EXIMTidn thue ddtTidn muonChuyin tidn cho vay thanh v6n gop

Cty CP Vinh Ti~nChidt khdu mua hangMua hang hod

Cong ty C6 phiin Sao bi Tan Duy L<,J'iMua [(,Iiv6n gop cua Cly CP Baa hi Tan Duy LQ'it(li ClyTNHH VTnhTidn - TIE

Cong ty me ( Da thoai 50% v6n Nha mroc tai TIE trongquy 112016)Cong ty lien k~t ( TIE da chuyen nhuong toan bi) v6n goptll' ngay 30 thang 06 nam 2015 )

Cong ty lien k~tCongty lien k~tCong ty dftu nrCong ty dilu tuCong ty cling dftunr vao Cong ty TNHH Vinh Ti~n - TIE (da chuy€n nhugng toan bi) v6n gop t~i ngay 31112/2015 )

Cong ty co lien quan v6i Cong ty cung dilu ttTvao Cong tyTNHH Vlnh Ti~n - TIE

Cong ty con cua Cong ty C6 philn bftt di)ng san EXIM laCong ty cling dftu ttTvao Cong ty C6 philn dftu ttTTIE -EXIM.Cong ty cung dftu ttTvao Cong ty TNHH Vinh Ti~n - TIE (da chuy€n nhtTqngtoan bi) v6n dftu ttTtl;lingay 19105/2016 )

T6ng Giam d6c Cong ty TNHH Ti~n D~t - TIEChu tich Hi)i d6ng thanh vien Cong ty TNHH Mega - TIE

Luy k~ til'dfill nam d~n cu6i ky nayNam nay Nam tmo'c

474.674.812 977.409.7709.378.600.000

320.546.000 248.771.8901.200. 000. 000609.000.000

543.879.6881.710. 059. 008

5.300.000.000

31

779.801.5532.279.801.553

13.405.372.168 15.922.236.811

3.553.803.420 3.553.803.420484.605.500 438.100.000

3.000.000.000

1.250.000.000

18.223.582.641 26.709.421.585

~---.."

3T5.300.000.000

~,,A

5.665.748 5.665.748 __...)G~

5.305.665.748 5.665.748

CONG TV CO PHAN TIEDia chi: 52 Thanh Thai, Phuong 12, Quan 10, TP. H6 Chi MinhBAo cAo TAl CHiNHHOPNHATQuy 1 narn 2016

Ctmg n(Yvoi cdc ben lien quan khtic:S6 dfiu namsf, cU6i ky

Tang cong ty Cong nghi~p Sai Gon - TNHH MTVtu« hang 265.479.801

Cty CP Vinh Ti~nTidn hangTidn chiet khdu, h6 1'9'

Cong ty ce phfin Bao bi Tan Duy LQ'itu« hang

Cong ty TNHH Mega - TIEThud TNDN lu' giao djch ban cong trinh tren ddt nop h9Cac khoan chi ho khac

Cong ty TNl-IH Ti~n Dat -TIEtu« mua ddt

Cong ty ca phfin Djch VI} Blit d(lng san EXIMLAND

tu« C9Ch9P tac

C(lng nQ'phai thu

Cong ty ea phfin Sao bi nn Duy LQ'iMua lai veingop cua Cty CP Baa bi Tan Duy L9'i tai CtyTNHH Vinh Tidn - TIE

Cong ty C6 phfin Giliy Vinh Ti~nPhai Ira tidn mua hang

Ci}ng nQ'phal tra

2, Thong tin bi} ph~n

HOC;ltdong kinh doanh cua C6ng ty chu y~u la kinh doanh man hinh vi tinh va san ph~m t~p Vinh Ti~n cac 10C;litC;lithitru<mgVi~t Nam.

3. Quan ly riti ro tiii chinh

T6ng quan

HOC;ltdong cua T~p doim phat sinh cac rui ro tai chinh sau: rui ro tin dl,mg,rui ro thanh khoim va rui ro thi trucmg. BanT6ng giam d6c chiu trach nhi~m trong vi~c thi€t I~p cac chinh saeh va cae ki~m soat·nh&m giam thi~u cae rui ro -taichinh cung nhU'giam sat vi~c thl;rchi~n cac chinh sach va cac ki~m soat da thi~t I~p. Vi~c quan Iy rui ro dU'Q'cth\fc hi~nchu y€u b6"iPhong K~ toan -Tai chinh thea chinh sach va cac thu tl)Cda dU'Q'cBan Ttmg Giam d5c phe duy~t.

32

C{)NG TY CC) PHA.N 1'1EDja chi: 52 Thanh Thai, Phuong 12, Quan 10, TP. H6 Chi MinhBAo cAo TAl CHINH 110PNHATQuy 1 nam 2016

33

Riii ro tin dl}ng

Rui ro tin dung la riii ro rna mot ben tham gia trong hop d6ng khong co kha nang thuc hien duoc nghla vu cua minh dilnd€n t6n th~t va tai chinh cho Tap doan.

Tap doan co cac rui ro tin dung chu y€u d61 i voi cac khoan phai thu khach hang, cac khoan phai thu khac va ti~n giringan hang.

Phai thu khach hang

Tap doan giam thieu rui ro tin dung bangc ach chi giao dich voi cac dan vi co kha nang tai chinh t6t hoac co tai sandam bao d6i voi cac dan vi giao dich I~n d~u hay chua co thong tin v~ kha nang tai chinh. Ngoai ra, nhan vien k€ toancong no thuong xuyen thea d5i no phai thu d~ don d6c thu h6i.

Khoan phai thu cua t~p doan lien quan d€n nhi~u dO'nvi va ca nhan nen riii ro tin dl,mg t~p trung d6i v6"ikhoan phai thukluich hang la th~p.

Cae khoiin phiii thu khcieCac khoan phai thu khac ciia T~p doan khong dang k~ do d1lduqc l~p dl,l"phong g~n h6t. Ban T6ng giam d6c danh giarui ro d6i v6"ikhoan phai thu nay la th~p.

Tidn giri ngan himg

Cac khoan ti~n gii'i ngan hang co ky h(ln va khong co ky h(ln cua T~p doan duqc gui t(li cac ngan hang co uy tin do v~yriii ro tin d\lng d6i v6"iti~n gui ngan hang 1ath~p.

Bang phan tich vb thai gian qua h(ln va giam gia cac tai san tai chinh nhu sau:

Chu'a qua h~n Dil qua h~n Oil qua h~nhay chu'a hi giam nhu'ng khong va;ho~c hi giam

gia giam gia gia C{lngS6 cu6i kyTi~n va cac khoan tu"O"ngduang tibn 67.093.368.027 67.093.368.027Chung khoan kinh doanh 4.077.271.370 4.077.271.370Phai thu khach hang 17.113.138.434 25.652.594.870 9.883.268.501 52.649.001.805Cac khoan phai thu kMc 5.820.940.831 3.210.000.000 9.030.940.831Hi san tai chinh s£n sang d~ ban 8.674.710.000 8.674.710.000

C{lng 90.027.447.292 25.652.594.870 25.845.249.871 141.525.292.033

S6 diiu namTibn va cac khmin tuang duang ti~n 104.977.199.233 104.977.199.233Chung khoan kinh doanh 4.077.271.370 4.077 .271.3 70.. . .Phai thu khach hang 40.975.570.703 26.864.518.601 8.898.758.579 76.738.847.883Cac khoan phai thu khac 9.165.055.052 3.210.000.000 12.375.055.052Hi san tili chinh s~n sang d~ ban 17.174.710.000 17.174.710.000COng 155.117.824.988 26.864.518;601 33.360.739.949 .215.343.083.538

CONG TY CO I'HAN TIEDja chi: 52 Thanh Thai, Plnrong 12, Quan 10, TP.H6Chi MinhBAo cAo TAl CHiNH HOPNHATQuy I narn 2016

-_. --------~-Riii ro thanlt khoanRui ro thanh khoan la riri ro T~p doan g?P kho khan khi thuc hi~n nghTaY\I tai chinh do thieu tien.

Rui ro thanh khoan cua T~p doan chu y6u phat sinh nr viec cac tai san tai ehinh va no phai tra tai ehinh co cac thoidiem dao han lech nhau.

Tap deanquan Iy rui ro thanh khoan thong qua viec duy tri mot IUQ'ngti~n va cac khoan nrong duong ti~n phu hop vacac khoan yay 6 mire rna Ban T6ng Giarn a6e eho la du d~ dap irng nhu du hoat d('>ngcua Tap doan nham giam thieuanh huong cua nhtmg bisn d('>ngv~ lucng ti~n,

Thoi han thanh toan cua cac khoan no phili tra tai ehinh phi phai sinh ( bao g6m ca Hiiphai tra) trong vong m('>tnam,

Ban T6ng Giam d6c cho r~ng muc dO riii ro d6i vo-i vi~c tra nQ'th~p, np doim co kha nang thanh toan cac khoan n9'd6n hl;lntu' dong ti~n tu' hOl;ltd('>ngkinh doanh,

Rili ro till tru'iJ'ngRili ro thi truong la rui ro rna gia tr! hQ'PIy ho~c cac lu6ng ti~n trong tuo'ng lai cua cong Cl,ltai chinh se bi6n dOng theanhu'ng thay d6i cua giHhi truo'ng, 31

HAERui ro thi tmcmg lien quan d6n hOl;ltd('>ngcua T~p doan g6m rui ro v~ gia chung khoan, rui ro ngol;li t~, rui ro v~ Hiisu~t

va rui ro v~ hang hoa,

Rzii ro ngo~i t¢

Rui ro ngol;li t~ la rtli ro rna gia tr! hQ'PIy ho~c cac lu6ng ti~n trong tuang lai cua cong cl,l tai chinh se bi6n d('>ngtheanhu'ng thay d6i cua ty gia h6i doai,

Tai san/( NQ'phai tra ) thu1ln co g6c USD cua T~p doim nhu sau:

Ti~n va cac khoan tuO'ng duO'ng ti~nPhai tra nguo'i ban(NQ'phili tra) thuiln co g5c USD

S6 cu6i ky-------

2,062,78 2,062,78(9.152.269,19) (116.016,75)---------(9.150.206,41) ==(=1=13=.9=53=,==97:::f::)

S6 dilu nam

Ban T6ng Giam d6c danh gia ml),CdO anh huo'ng do bi6n dOng ty gia h6i doai d6n IQ'inhu~n sau thu6 va v6n chu s6 hu'ucua T~p doan la khong dang k~,

Rui ro Wi sudt

Rui 1'0 tai su~t la I'ui ro rna gia tri hQ'PIy ho~c cac lu6ng ti6n trong tuO'ng lai cua cong Cl,ltai chinh se bi6n dOng theanhu'ng thay d6i cua tai su~t thi tnrcmg.

Rui ro HIisu~t cua T~p doan chu y6u lien quan d6n cac khoan yay co lili su~t tha nM

T~p aoan quan Iy rtli ro Wisu~t b~ng each philn tich tlnh hlnh th! truo-ng, dam phan d~ co duQ'c cae-Hlisu~t co IQ'inhk

Tl;lingay 30 thang 6 naIn 2016, Cong ty co cac khoan yay vo-i lili su~t tha n6i la 31.056.123,675 VND (tl;li ngay 30thang 06 nam 2015 la 97,982.775.912 VND).

Ban T6ng Giam d6c danh gia muc d('>anh huang do bi6n d('>nglili sutit dan IQ'inhu~n sau thu6 va v6n chu sa hi1'ucuaT(ip doan la khong dang ka.

34

C(}NG TV C(} PHAN TIEf)ia chi: 52 Thanh Thai, Phuong 12,Qulin 10,TP. 1-16 Chi MinhBAo cAo TAl CHINH HOPNHATQuy I nam 2016

Rili ro vd gia hcmg hoa

Tap dean co rui ro v@sir bien dOng cua gia hang hoa. Tap doan quan 19rui ro v@gia hang hoa thong qua viec theo d5ichat chi! cac thong tin va tlnh hinh co lien quan cua thi tnrong nham quan 19 thoi diSm mua hang va mire hang t6n khomot each hop 19.Tap doan chua su dung cac cong cu phai sinh dS phong ngua rui ro v8 gia hang hoa,

Tai scm dam baa

Tai ngay 30 thang 06 nam 2016 Cong ty co tai san tai chinh dam bao la cac hop d6ng ti8n gei co ky han tuong dtrong58,5 ty YND tai Ngan hang TMCP Phuong Dong va Ngan hang Cong Thuong dS dam bao cho khoan vay ng~n hantai cac Ngan hang nay, Cong ty khong nhan tai san thS chiip tu cac dun vi khac t\!i ngay 30 thang 06 nam 2016 va t\!ingay 30 thang 06 nam 2015.

4. Gill tri hQ'p Iy cua tiii san vii nQ'phai tra tiii chinhTili siin ((Ii chinh

Ti8n va cac khoan tU'o'ngdu'O'ngti8nChu'ng khoan kinh doanhPhai thu khach hangCac khoan phai thu khacHi san tai chinh sgn sang dS banCQng

s6 cuai ky s6 aftu nam

Gia gac DI! phong Gia gac

67.093.368.027 104.977.199.233

4.077.271.370 (2.746.923.970) 4.077.271.370

52.649.001.805 (6.559.373.769) 76.738.847.883

9.030.940.831 (3.210.000.000) 12.375.055.0528.674.710.000 (3.307.233.750) 17.174.710.000

141.525.292.033 (15.823.531.489) 215.343.083.538 (15.118.664.958)

N!J'plliii Iri; ((Ii cMII"sfi cufii ky Sfi·d§u nam

Yay va ngPhai tra ngucJi banCac khoan phai tra khacCQng

31.056.123.675 111.409.441.47636.375.649.830 16.141.034.6717.046.494.970 1.847.984.770-------

74.478.268.475 129.398.460.917

Gia tri h9'P 19cua cac tai san tai chinh va n9' phai tra tai chinh dUQ'ephan anh thea gia tri ma eong Cl) tai ehinh co thSdU'Q'echuySn d6i trong mOt giao dieh hi~n t\!i giii'a cae ben co d~y du hiSu biSt va mong mU6n giao dieh.

TP. He,Chi Minh, ngay-=2~9"",!<!:!~~,K~toaD tru'O'Dg

Huynh Bao Khanh Ph:;tm Thoy Danh

35