Báo cáo tài chính quý 4 năm 2015 - Công ty Cổ phần Sông Đà 1.01

Signature Not Verified Được ký NGUYỄN THỊ THANH THU Ngày ký: 25.02.2016 14:46 CONG TY CO PHAN SONG,oil 1.01 TEmg 4, tea nha CT1 Van Khe, Ha Bong, Ha N(>i Tel: 0422253501 Fax: 0422253504 BAO CAO TAl CHittH out HffM rfil cttlNtt 2015 (Tmln Cong ty) CONG TY c6 PHA.N SONG DA 1.01 Thg toa nba en khu thi Van Khe - P.La Khe - Q.Hfl Dong - TP Hfl N9i Tel: 04.2225350 I Fax: 04.22253504 MT)C LT)C TRANG N(HDUNG 02-03 BANG CAN DOl KE TO AN BAo cAo KET QuA HOAT DONG KINH DOANH 04 BAo cAo UfO CHUYEN TIEN TI;: 05 06-30 BAN THUYET MINH BAo cAo TAl CHiNH Page CONG TY c6 PHfi.N SONG 8A 1.01 Bao CaO tai chfnh Quy nam tai chfnh 2015 Mau so: B01a ON Dla chi: Tang nhfl CT1 Van Khe • Hfl Dong· Hit N9i Tel: 0422253501 Fax: 0422253504 ON - BANG CAN 801 Kt rOAN T(li 31 tltang 12 nam 2015 f)on vi t(nh f)6nq Ma chi tieu 1UU CHI TltU Thuyet minh 56 cu6i ky S6dau nam A, Tal S~iJ I1glln han ('100 ='l'IOT'120T1 JO+14u+l!>U) 182987945980 126266722709 '0 ! ! ! ~ ! ! .! , I Tit§n vii cae khoan tlldng dlldng lien 110 24,014,508,350 491,489,522 Tien 111 V.1 14,014,508,350 491,489,522 ~: g.~~ I.~~.~9D ~~?.~g 9.~~~.g ~!~n ; 1.t.? L9.~9g.9.!.9.9g!.Q~.~ ~ •• ; • • ••• '.0 ' ' • • • • • • • • • • •: ' , • • II Cae khoan dAu tlltili ehfnh ngan h{1n · ChUng khoan kinh doanh • • • • • • • • , , • • •• I • • • •• 120 • • • • • • , • • • 0.0 V.2 121 • • • •• • • • • • • • • • • • • • o o •• o 0 0 ?: p.!£.P.b.~0.9 g.i.~~ 9.!~ ~.~~~9 ~.~9.~.~ ~.!~.~.9.9.~.~b J?? III Cae khoan phaithu ngan h{1n Phai thu ngan h~n eua khaeh hang Tra truae eho nguai ban ngan h~n Phai thu n9i b(> ngan h~n Phal thu theo Hen d(> ke ho~eh hqp d6ng xay dlfng Phal thu ve eho vay ngan h~n Phai thu ngan h~n khae Dlf phong phai thu ngan h~n kh6 dai (*) 130 131 132 133 134 135 136 137 V.3 135,848,486,318 56,896,922,486 79,076,424,129 97,645,368,112 60,143,511,266 33,523,384,300 1,570,930,000 2,078,882,489 -3,774,672,786 1,570,930,000 5,710,873,332 -3,303,330,786 ?: I~.i ?~~ ~b.i.~.~.~.~q,.~.t! r.y 1.~g IV Hilng fO'n kho 140 Hang ton kho 141 VA 5,994,136,566 5,994,136,566 17,548,886,529 17,548,886,529 ?: p lf p.b.~~.g g.i.?~.9.l~ b.~0.9 ~~.~ ~~.?rL 1.1~ 150 17,130,814,746 10,580,978,546 Chi phf tra truae ngan h~n 151 4,506,147 22,198,500 Thue GTGT duqe khau trCr 152 16,624,126,867 9,721,554,042 Thue va cae khoan phai thu nha nuoe 153 502,181,732 837,226,004 Giao d!ch mua ban I~i trai phieu Chfnh phu 154 ~: I~! ?~.~.D~~.~ ~~D ~~.~~ 1.~§ ~.:.!.~~.:~.~ ~.~.i ~~.~.E~.~:~.~.~.~.~~.~~~.~.~~~~~.~~~.~~~.?~J ~~.~ ~.~~!~.~.~!~~.~!.!.?? .~.~!!~.~.~!.?~.~!.~~.~ V Tili san ngan h{1n khae I Cae khoan phai thu dilih{1n 210 Phai thu dai h~n eua khaeh hang Phai thu noi bo dai han 211 214 Tai s8n co d!nh hctu hlnh - Nguyen gia - Gic'l tr! hao man lOy ke (*) rai san co d!nh vo hinh - Nguyen gia • Gia tri hao man lOy ke (*) 221 222 223 227 228 229 V.6 · ji ijl·s"jn·c idi~h · · · · · · · · · · · · ····220 · · ·· ·7;9·3'1·;90·7;·544· ········· · · 8;6·23;96·8;·75·4· III Ba~ dpng san aail tll • Nguyen gia 230 231 V.B B 7,929,407,525 11,854,259,772 -3,924,852,247 2,500,019 50,000,000 -47,499,981 21,950,482,592 22,786,480,845 8,611,468,739 12,250,171,227 -3,638,702,488 12,500,015 50,000,000 -37,499,985 22,508,924,145 22,786,480,845 332,741,013,637 330,846,952,830 104,394,536,287 102,611,493,657 ~.§.l§ ~r.L0.~9 ~9.~ !9:t ~.~ n .?~? :§.~.?!~~.?I.??~ :?:.! !.~~~.?gg IV Tol san da dang dol h{1n Chi phf san xuat kinh doanh dang dai h~n 240 241 ?· g.~1.p.hL~9.Y 9~~.9 ~g,.~.?~ 9.q 99.~~ .?1? .'1.:.7 .1.~~.~1!.9.~.g!.~9.! 1.!!.§.~!.9.~.?I.?~.Q v Bail tllfJI chfnh dol h~n Dau tu vao cOng ty 250 Pa~~12 1,540,000,000 1,540,000,000 8au tu vaG cong ty lien doanh, lien ket 8au tu gop von vaG dan vi khac 252 253 V.13 1,540,000,000 1,540,000,000 ~: p.!l.J?~.~~.~ 9.~~ !~.~.~! ~~XQ.~.9.~.i ~.~~ CL ?~1 } ~~~~~t~:~~~~ ::r~~n I ;:~ V.14 ~ I ~:.:~;.~:.:.~.; ~~~J6~·ta6~~! ~~·~·J??·Q :··~·9.~··~·~·QQ)· · · ·· ··· My~6···· ~.~!.!~.§.~.!.~.1.~!.!.~.~ ~.~~.~~~~!~~.~!.~~.~ A: N·~·piiIi t·~·f(3'oo·;;;·3·10·+·33'O) · · ·· · · · 3'Oti····· ·· ·· ···444;50·8;36·7:40·0· · · ····· ·1·61· ~9·29:i9·6:·43·8· I N9'ngan hfn Phai tra nguai ban ngan h~n Nguai mua tra lien tNac ngan h~n Thuevacackhoan phain9P Nhanuoc Phai tra nguai lao d¢ng Chi phf phai tra ngan h~n Doanh thu chua thL!c hi~n ngan h~n 9.Phaitranganih~nkhac 10 Vay va nq thue tai chfnh ngan h~n 11 DL! ph6ng phal tra ngan h~n 310 311 312 313 314 315 318 319 320 321 V.15 V.16 V.17 V.18 102,573,292,046 47,952;989,854 846,531,466 320,481,018 320,202,309 12,272,778,964 242,895,546 33,667,727,290 4,345,250,000 124,215,157,373 38,846,324,983 1,255,975,000 8,018,017,469 409,692,658 25,210,324,628 355,103,251 36,581,142,459 10,063,800,000 ~.?: g~.Y ~~.~~ !.~~q.~~.~.J?~.9~ lqL ~.?? g!~g.~!1.~.?!.?~.~ }!i?1.!!.! ?!.~?~ II N9' dal hfn Phcii tra nguai ban dai h~n Nguai mua tra lien tNoc dai h~n Doanh thu chua thL!c hi~n dc'li h~n Phai tra dai h~n khac Vay va nq thue tai chfnh dai h~n 330 331 332 336 337 338 V.21 341,935,075,354 37,714,639,065 108,916,623,852 1,008,262,680 232,01 OJ 188,822 1,485,181,817 898,054,680 35,331,402,568 ~}:.9~y e~.~~.!!.!~n ~~9.~ b.2~ Y.~.~.?D.9.D.9.b.~ ~.1~ B Nguon von chu sd hrtu (400 =410 + 430) I Von chti sO'hO'u 102,642,982,353 102,642,982,353 101,502,440,363 101,502,440,363 411 72,260,820,000 72,260,820,000 - Co phieu thOng c6 quyen bi~u quyet 411a 72,260,820,000 72,260,820,000 - Co phieu uu dai 411b 412 7,450,146,354 7,450,146,354 Co phieu quy 415 -2,504,436,106 -2,504,436,106 QliY dau tu phat tri~n Quy dl! ho trq sap xep doanh nghi~p 418 18,116,290,967 18,116,290,967 419 5,543,004,513 5,543,004,513 10 Quy khac thu¢c von chu sa hCtu 420 11 Lqi nhu~n chua phan phoi - LNST chua phan phoi luy ke den k~ tNac 421 1,777,156,625 636,614,635 421a 636,614,635 472,053,074 kY 421b 1,140,541,990 164,561,561 /1 Ngu6'n kinh phI va quj khac 430 0 Von g6p cua chu sa hCtu Th~ng du von co phan - LNST chua phan phoi Nguon kinh phf Nguon kinh phi hinh TSCB T6~g·~~·~·g N9~6~ ~6~ (44·0·~ Nguyin TIll Dung V.22 431 432 30·0 ~·400·j · ·· ·· · ····440 · · · · · ·5·47;1·5·1·:.34·9;·753· · ······2·63·;4·32;23'6:·80·1· Kt ToAN TRLJONG LAp 81~U Q~ 400 410 Biti Due Quang Page ang 02 nam 2016 ~ """::hA~ CONG TY eONG TY eo PHAN SONG £)A 1.01 D!a chi: Tang 4nha en Khu thi Van Khe - Ha Dong ­ Ha N¢i Tel: 0422253501 Fax: 0422253504 Bao cao tai chfnh Quy nam tai ch in h 2015 Mau so B 02a - DN ON - sAo cAo KtT QuA KINH OOANH - QUY' S o; 1­uy k"e t'U" SA0 1­uy I" {C t'u' A A dA , ~ x QqM,i)lay ' "d au n"m , en , Id ,a u nam ('I"en Dam tvu·.6:c ou6i qu¥ cu&i quy (nam nay) (nam tnr6'c) 'H" Ii"::: ' Cill fl~tJ I Doanh thu ban hang va cung dip djch vI,! 01 VI.25 02 Doanh thu thuan va ban hang va cung cap djch vI,! (10=01-03) 10 VI.26 Gia v6n hang ban 11 VI.27 Lqi nhu~n g¢p va ban hang va cung cap djch vI,! (20=10-11) 20 ho~t ci(>ng tai chfnh Chi phf tai chfnh - Trang ci6: Lai vay phai tra Phan lai 10 trang cong ty lien doanh lien 2,516,932,968 o Cac khoan giam trlI doanh thu Doanh thu 2,287,257,556 13-,178,807,031 7,856,570,668 a 625,408,357 241,255,982 2,287,257,556 1,891,524,611 12,937,551,049 7,856,570,668 1,119,909,514 1,379,927,895 8,660,125,347 4,618,721,140 1,167,348,042 511,596,716 4,277,425,702 3,237,849,528 21 VI.28 2,598,862 3,019,017 30,276,224 58,945,303 22 VI.29 152,734,055 300,979,361 795,893,088 1,263,672,976 152,707,843 300,979,367 795,893,088 1,263,672,976 o 80,542,907 75,458,788 153,282,939 23 24 I" Chi phf ban hang 25 Chi phf quan Iy doanh nghi~p 26 356,801,853 531,267,870 2,199,689,923 5,463,541,132 10 Lqi nhu~n thuan tlI ho~t ci(>ng kinh doanh (30=20+(21-22)-(24+25)) 30 660,410,996 -398,174,411 1,236,660,127 -3,583,702,216 11 Thu nh~p khac 31 227,367,638 561,818,608 238,926,136 4,359,790,204 12 Chi phf khac 32 o 262,121,225 o 565,111,628 13 Lqi nhu~n khac (40=31-32) 14 T6ng Iqi nhu~n ke toan InIac thue (50=30+40) 15 Thue thu hanh nh~p doanh nghi~p hi~n 40 227,367,638 299,697,383 238,926,136 3,794,678,576 50 887,778,634 -98,477,028 1,475,586,263 210,976,360 195,311,299 -18,727,485 324,628,978 46,414,799 51 VI.30 16 Chi phfthueTNDN hoan I~i 52 VI.30 17 Lqi nhu~n sau thueTNDN (60=50-51­ 52) 60 L;)'P BIEU Nguyln Til! Dung o 692,467,335 KE TOAN TRUONG Bui Due Quang Page o -79,749,543 o 1,150,957,285 o 164,561,561 CONG TY CO PH AN S6NG f)A 1.01 Dia chi: Tang toa nha CT1 Van Khe - Ha D6ng - Ha N9 i Tel: 04.22253501 Fax: 04.22253504 DN - BAo Bao cao tai chfnh Quy 4nam !ai chinh 2015 Mau 56 Q-03d cAo LUll CHUYEN TIEN T~ - PPTT - QUY ~ Chi t\~u , MA chl tI~u Thllyet mlnh I Llfll chuy~n tien tit ho~t d{>ng kinh doanh 1:.11,9 ketu,dau nam den LOy k€ tit dfiu nllm Mn cuOi quy cNnm (I·It&c) cu61 quy (NAm nay) Tien thu ter ban hang, cung cap dich Vl,l va doanh thu khac 01 121,137,269,352 15,332,594,922 Tien chi tra eho nguoi cung cap hang hoa va dieh vl,l 02 -304,775,191,354 -41,416,135,659 , Tien chi tra eho nguoi lao d9n9 03 -6,717,418,951 -2,672,097,291 Tien chi tra lai vay 04 -10,728,141,315 -1,220,591 ,925 Tien chi n9P thue thu nh~p doanh nghi~p 05 -24,049,000 Tien thu khac ter hoc:tt d¢ng kinh doanh 06 41,669,401,335 7,400,724,462 Tien chi khac cho hoc:tt d¢ng kinh doanh 07 -8,408,057,326 -9,687,339,704 Llfll chuy~n tien thuan tit ho~t d{>ng kinh doanh 20 -167,822,138,259 ·32,286,894,195 II Llfll chuy~n tien thuan tli ho~t d9ng dau ill Tien chi mua sam, xay dl,l'ng TSCf) va tai san dai hc:tn khac 21 Tien thu tll Iy, nhuqng ban TSCf) va tai san dai hc:tn 22 250,000,000 Tien chi cho vay, mua cae cong cl,l nq ella dan vi khac 23 Tien thu hoi cho vay, ban Ic:ti cong Cl,l nq clla dan vi khac 24 Tien chi dau tu g6p von vao dan vi khac 25 Tien thu hoi dau tu g6p von vao dan vi khac 26 Tien thu lai cho vay, co Wc va Iqi nhu~n duqc chia 27 30 29,920,833 58,945,303 279,920,833 3,425,567,437 Llfll chuy~n tien thuan tli ho~t d{>ng dau ill 6,7,8,11 3,366,622,134 III Llfll chuy~n tlen thuan tet ho~t d{>ng tai chrnh Tien thu ter phat hfmh cO phieu, nh~n von g6p cua CSH 31 21 Tien chi tra von gop cho cac chu so hau, mua Ic:ti co phieu 32 21 Tien vay ngan hc:tn, dai hc:tn nh~n duqc 33 266,118,436,254 39,032,211 ,335 Tien chi tra nq goc vay 34 -75,053,200,000 ·10,082,470,350 Tien chi tra nq thue tai chfnh 35 Co tLtC, lai nhuan da tra eho chu so hCru 36 Llfll chuy&n tien thuan tit ho~t d{>ng tai chrnh 40 191,065,236,254 28,949,740,985 Llfll chuy6n tien thuan ky (20+30+40) 50 23,523,018,828 88,414,227 Tien va tLldng dLldng tien dau ky 60 491,489,522 403,075,295 anh huang cua thay doi tY gia hoi doai quy doi ngoc:ti t$ 61 Tien va tLldng dLldng tien cuoi ky (50+60+61) 70 24,014,508,350 491,489,522 - - - - - ­ LAp BI~U ~NGUYEN THjDUNG 21 29 - ~~ K~ ToAN TRUONG ~ , aUI£J/le QUANG PageS ~ , " GI thclng02nam20J ·S ' GONG TV '-!'c> C6NG TY V) (.:i( *~ '~ CO' PHAN SONG ~~.J '+, ~ tJo.NG I ~ ~ 't _ 1\' ' .- - 0' Tf,1 VAN TRUNG CONG TY CO PHAN SONG f>A 1.01 Dja chl:Tfulg 4, tea nha eTl Van Khe, KDT Van Khe, La Khe, Hit Dong, Hit N9i BAo cAo TAl CHINH TONG HQ'P GIUA NIEN flO Quy nam 2015 Mfiu s6 B 09 a - DN BAN THUYET MINH BAo cAo TAl CHiNU TONG HOP GIUA NIEN DO (Cac thuy€t minh fa m9t b9 pMn h9]J va c6n du9'c d(Jc d6ng thili v6'i belo cao tai chinh kem theo) I D~c di~m ho~t dQng clla doanh nghi~p mnh thfrc si'r hfru van Cong ty CB pl;fln Song Bil 1.01 (sau day gQi d l Ii! "C6ng ly") }u C?ng ~ c6 phAn, li;;ll;h luau UQt: I~p, hO~lt dQng theo Giiiy chung nMn dang ky kinh doanh Cong ty Co phiin so 010 1426757 n~ay 24/11/2003 va GiAy chung nMn dang ky kinh doanh sua d6i IAn thu 11 29/05/2014 So' Ke hoach va Btiu tu Thanh ph6 Ha NQi dp Theo Gi~y chung nMn dang ky kinh doanh s6 0101426757 thay dBi lfin thu 11 29/05/2014 thi V6n Di~u I~ cua COllg ty la 72.260.820.000 d6ng (Bay muo'i hai ry, hai tram sau muO'i lri~u, tam tram hai mU'O'i nghin d6ng) Cong ty dil niem ySt t:;li So' Giao dich chung khOlln Ha NQi, rna chung khoan: SJC M~nh gia c6 ph&n: 10.000 dAng (Muf)'i nghin d6ng)/C& phiSlJ Linh v1!c kinh doanh C6ng ty ho~t dQng linh VlJC xiiy I~p, va killh doanh bAt dQng san Nganh ngh~ kinh doanh Kinh doanh bAt dQng san, quy~n su d\ll1g d~t thuQc cM so' hii'u, cM sir dl,mg ho~c di thue; Ho~t dQng tu v~n quan Iy; San xu~t, truy~n tii va phiin ph6i di~n; Khai thac g6; Khai thac liim san khac tm g6; Thu nh~t san phAm til' rimg khOng phai g6 va Him san kh:ic; San xu~t g6 dan, g6 I~ng, van ep va van mong khac; San xuAt d6 g6 x§.y d\rng; San xu~t bao bi b~ng g6; San xu~t san ph§m kMc ill g6; sim xu~t san phAm tir tre, nua, rom, r~ va v~t li~u tSt b~n; Ban buon nong, liim san nguyen li~u (trir g6, tre, nua) va dQng v~t s6ng (triI' lo~i dm) Tr\l so' Cong ty t~i: Tfing 4, tea nha CTI Van Khe - KIm thl Van Khe - P La KhG - Q Ha Dong - Ha N()i Tel: 04 222.53501 Chu Fax: 04222.53504 ky san xu~t, kinh doanh thOng thuA 1.01 Dia chi: T§ng 4, TOa nM, en Van Khe, KDT Van Khe, La Khe, Hit Bong, Hfl NQi BAo cAo TAl CHINH TONG HQ'P GIUA :NIEN 1>0 Cho IcY hot;lf tl9ng fir 0110112015 tlin 3016/2015 bao g6m cac khoim phai tra ngm'ri ban, pMi tra khac, cac khoan chi phi phai tril, cac khoan no' thue tai chinh, cac khoim vay va cong C\l tai chinh phai sinh Danh gia itJi sau llin ghi nh{in ban illiu Hien t~i, chua c6 guy djnh ve danh gia l~i cong C\l tili chinh sau ghi nh~n ban d~u Tuyen b6 v~ vi~c tuan tho Chu~n ml}'c k~ toan va Ch~ di? k~ toan Bao cao tai chfnh coa Cong ty duqc l~p va trinh bay phu hqp v()'i cac ChuAn mvc k~ to an Viet N am va ChS d9 kS toan Viet Nam hi~n Mnh va cac guy dinh phap ly c6 lien guan, IV Tom tiit cac chinh sach k~ to an Clt'l y~ll Cac lo~i tY gia h6i doai ap dl,mg k~ toan Ngan hang thuong m~i rna Cong ty Iva chon phat triSn nong thon Vi~t Nam Ty gia ap d\lng ghi nMn va danh gia l~i tY gia dS ap d\lng kS toan,la Ngan hang Nong nghi~p va tai san: + Ty gia giao dich thvc tS ap d\lng danh gia l~i s6 du tien giri ngan hang bing ngo~i t~ 1ft tY gia mua ngo?i t~ cua chinh ngan hang thuong m~i nO'i doanh nghi~p rna' tai khoan ngo~i t~ t~i thai diSm l~p Bao cao tai chinh Nguyen t~c ghi nh~n cac khoan ti~n va cac khoan tUO'Ilg duO'ng ti~n Ti~n la chi tieu t6ng hqp phan anh toan b(> s6 tien hi~n c6 cua doanh nghi~p t~i thai diSm bao cao, g6m tien m~t t~i guy cua doanh nghi~p, tien gfri ngan hang khong ky h~n, duQ'c ghi nh~n va l~p bao cao thee d6ng Vi~t Nam (VND), phu hQ'p vai quy dinh t~i Lu~t kS toan s6 03/2003/QHli 17/06/2003 , Cac khoan tuong duong ti~n la cac khoan d&u tu ng~n h~n c6 thc)'i h~n thu h6i khong qua thang kS tu' d&u tu, c6 kha nang chuySn d6i d~ dang tMnh m9t 1uong tien xac djnh va khOng c6 rui ro chuYSn d6i tiSn t~i tho'i diSm bao cao, phu hQ'p vai quy dinh cua Chu~n m\l'C kS toan Vi~t nam s6 24 - Bao cao luu chuySn tiSn t~ ' Nguyen t~c k~ toan cac khoan dh tu tai chinh Dftu til' vao cong C{l van Clla ilun vi khtic D~u tu vao cong C\l v6n cua dO'll vi khac phan anh cac khoan d~u tu cong C\l v6n nhung Cong ty khong c6 quy~n kiSm soat, d6ng kiSm soat ho~c c6 anh huang dang kS d6i v6i ben duQ'c d&u tu Khoan d&u tu VaG cong Cl,l v6n cac do'n vj khac duO'c phan anh theo gia g6c tru cac khoim dv phOng giam gia d&u tu Nguyen t~c k~ toan ng pbai thu NO' phai thu la s6 tiSn c6 thS thu h6i cua khach hang ho~c cac d6i tu'o'ng khac No' phai thu duO'c trlnh bay thee gia trj ghi s6 trU di cac khoim dl! phOng phai thu kh6 doi Dl! phong phai thu kh6 doi duO'c trich l~p cho nhu'ng khoan no' phai thu da qua h~n toan ttl' sau thang ho~c cac khoan nO' phai thu rna nguai nO' kh6 co kha niing toan bi ly, pha san hay cac kh6 khan tuO'llg tl! trO' len, Nguyen tilc ghi nh~n hang tAn kho CONG TV CO PHAN SONG DA 1.01 Dja chi: T§ng 4, Toa nha en VlIn Khe, KDT VlIn Khe, La Khe, Ha Dong, Ha NQi BAo cAo TAl CHiNH TONG HQ'P GIUA NIEN DO Cho IcY h0(11 d9ng It'r 011011201 din 3016/2015 Hang t6n kho dU9'C xac dinh tren co' sa gia th&p han giua gia g6c va gia tri thu~n co thS th\l'c hi~n duQ'c, Gi~ g6c hang t6n kho bao g6m chi phi nguyen v~t li~~ tIVc ti~p, chi phi lao d9ng tnJc ti~p va chi phf san xual dluUg, neu (;6, de c6 duqc hang t6n kho 0' dia diem va tr~ng thai hi~n t?i Uia g6c clla hEmg tbn kilo dIfQ'c xac dinh thea phuo'ng phap binh quan gia ~uy~n, Gia tri thu~n co thS thlrc hi~n duQ'c duqc xac dinh bang gia, ban u6'c tinh tm cac chi phi u6'c tinh de hoim san phfrm cung chi phi ti€p thi, ban hang va phan ph6i phat sinh Phuong phap h~ch to an hang t6n kho : C6ng ty ap d\lng phuang phap ke khai thuong xuyen Phuong phap I~p dlJ phOng giam gia himg t6n kho:DIJ phong giam gia hang tbn kho cua C6ng ty dU'9'Ctrich I~p th~o cac quy dinh kS to~n hi~I3 hanh, Theo do, Cong ty du?,c phep trich !~p dlJ phOng giam g:ia himg t6n kho 16i thai, hOng, kern pham chat va truong hQ'p gia goc cua hang ton kho cao han gia tTi thu~n co thS thlJc hi~n dU9'Ct~i k~t thuc nien dQ k~ toano Nguyen t~c k~ toan va khAu hao TSCD 6.1 Nguyen t~c ghi nh~n va phtrO'llg phap khAu hao TSCD hii'u hinb Tai san c6 dinh huu hinh duqc ghi nh~n thea nguyen gia, dUQ'c phan anh tren' Bang can d6i k€ tm'in thea cac chi tieu nguyen gia, hao mon luy kS va gia tri I~i Vi~c ghi nh~n Tai san c6 dinh bGu hinh va Kh&u hao tai san c6 dinh thlJC hi~n thea ChuAn mvc kS toan Vi~t Nam s6 03 - Uli san c6 dinh hfru hinh, Th6ng tu s6 200/20 14/TT-BTC 22/12/2014 cua B9 Tai chinh huang d§n chS d9 k€ toan doanh nghi~p va Thong tu 45/2013/TT - BTC 25 thang 04nam 20 13huong dlin ChS dQ quan Iy, su d\lng va trich kh&u hao tai san c6 dinh, Nguyen gia tai san c6 dinh hfru hinh mua s~m bao g6m gia mua (tru cac khoan chiSt khftu thtrong m~i ho~c giam gia), cac khoan thuS va cac chi phi lien quan 1r1Jc tiSp d€n vi~c dua tai san vao tr~ng thai s~n sang su d\lng, Nguyen gia tai san c6 dinh cac nha th~u xay dlJng bao gbm gia tri cong trinh hoan bim giao, cac chi phi lien quan trlJc tiSp va l~ phi truac b~, Nguyen gia tai san c6 dinh hi'i'u hinh 11J xay dlJng ho~c tIJ ch€ bao gbm gia thlJc t€ eua tai san c6 djnh hil'u hinh tIJ xay dlJng ho~c tIJ chS va chi phi l~p d~t ch~y thu, Cac chi phi phcit sinh sau ghi nh~n ban d~u TSCf) hfru hinh dU9'C ghi tang nguyen gia cua tai san cac chi phi ch~c chin lam tang lqi ich kinh tS tuoog lai, Cac chi phi phat sinh kh6ng tho a man dUQ'c diSu ki~n tren dUQ'c Cong ty ghi nh~n viiO chi phi san xu&t kinh doanh ky, Cong ty ap dll11g phuong pluip kh§u hao duang thing d6i v6'i tai san c6 dinh h1J'u hlnh, K€ toun TSCf) huu hinh duQ'c phan lo~i thea nhom tai san co cung tinh chAt va m\lc dich su' dlmg ho~t d9ng san xu§t kinh doanh cua C6ng ty g6m: LO(li tlli san cd ilinlt TluJ'i gian kltau !tao Nha cua v?-t kiSn truc 50 May moc, thiSt bi 3-7 Phuong ti~n v~n tai, thiSt bi truy~n d§n 3-5 ThiSt bi, d\lng Cl) quan ly 6.2 Nguyen t~c ghi nh~n va phtrO'ng phap khAu hao TSCD vo hlnh rai san c6 dinh vo hinh cua Cong ty bao g6m ph~n m~m may vi tinh quan Iy b§t d9ng san , CONG TY CO PHA.N SONG DA 1.01 BAo Dia chi: T§ng 4, Tea nha CT1 Khu thi Van Khe, Ha Dong, Ha NQi cAo TAl CHINH TONG HOP GIUA NIEN DO Quy nom 2015 Mftll s6 B 09a-DN nAN THUYET MINH BAo cAo TAl CHINH TONG HQ'P GIUA NIEN DO (ttip thea) (Cac thuyit rninh la rn(Jt b(J phtjn h(Jp va cdn aU(Jc a9c d6ng thoi v6'i baa caa tai chfnh giua nien a(J kem thea) Phiii thu khac Do'o vi tfoh: VND 3111212015 DV phong Gil'i tri Ph iii thu ngiin h!m khac Bao hi~rn xa hQi, bao hi~m y t~ 0110112015 3,649,812,489 223,842,036 165,127,087 5,710,873,332 914,822,000 Nguyln Gia Loc Rn7, 1)(1/)0(1 Thai Thj Thu Nga , 936,908,000 Phqrn H6ng Nhung 529,275,000 Dcw Til; II6i 431,337,500 331,500,126 295,350,552 331,500,126 295,350,552 1,570,930,600 Cac d6i tUQ11g khac 616,261,454 T~rn 670,642,670 650,642,670 Phqrn Xuem Ni¢rn 191,904,554 191,904,554 Nguyln Dang Th9 109,526,163 109,526,163 Tq Duy Lien 200,000,000 200,000,000 Cae a6i tU(Y11g tqrn zmg khac 169,211,953 149,211,953 (mg 223,842,036 3,674,492,500 Phqrn Thu Huyin Cac hQ dan nhll Hernisco Van pheng toa nhll thuang m~li Hernisco Cong ty CP San xu§t va dich V\l du lich Chern 223,842,036 1,201,736,134 NQ'x~u 223,842,036 Don vi Hnh: VND 31112/2015 Gia tri co th~ Gia g&c thu hiH - T6ng gia tri cac Ichoan phai thu, cho vay qua h~n toan ho?c chua qua h~n nhung IchO c6 kha nang thu h6i; 3,774,672,786 01101112015 Gia trj co th~ Gia g&c thu h6i 3,303,330,786 471,342,000 Cong ty CP Scm xuat va dtch v¥ du Itch Chern 1,570,930,000 1,099,588,000 Cong ty CP Song Da 318,810,809 318,810,809 Xi nghi¢p Song Da 12,7 452,591,542 452,591,542 Xinghi¢p Song Da 12,3 240,075,046 240,075,046 DNTN Dai Lan 400,000,000 400,000,000 Cac a6i tU(fng khac 792,265,389 792,265,389 CQng DV pMng 184,002,028 TIm cho vny Ichong Icy IWn Gia tri 471,342,000 3,303,330,786 3,774,672,786 471,342,000 DO'o vi Hoh: VND Hang tAn kho 01101115 31112/15 Dl! phong Gia g6c 16 Gia g&c D · phOng CONG TY CO PHA.N SONG DA 1.01 BAo Dia chi: Tfrng 4, Toa nha Khu thi Van Khe, Ha Dong, Ha NQi cAo TAl CHiNH TONG HQ'P GIUA NIl~N DO cn Quy nan? 2015 M~u s6 B 09a-DN BAN THUYET MINH nAo cAo TAl CHiNH TONG HQl> GIUA NIEN DO (tiip thea) (Cac thuyit minh fa mrJt brJ phQn h(Jp va c6n dU(Jc d9C d6ng thai v&i bela caa tai chinh giua nien dp kem thea) Nguyen V?t li~u Cong C\l dl,mg C\l Chi phi Sfill xuil.t kinh doanh dang CQng 8.1 3,170,996,080 16,445,000 2,806,695,486 4,256,841,219 16,445,000 13,275,600,310 5,994,136,566 17,548,886,529 Tili san dO' dang dui d{ln Chi phi slm xu[it kinh doanh diY dang dili h(ln VOll Gift g6c Gin trj co fb~ fbI! hili co fh~ till! bili 94,593,870,617 DI,T an D~i Tu - Hoang Mai Cong trinh duemg giao thong khu thi Van Khe 1,689,242,091 89,806,721 1,689,242,091 89,806,721 Kinh doanh l~p d?t qUfry thu6c Van Khe 1,233,608,046 1,233,608,046 1,233,608,046 1,233,608,046 330,846,952,830 330,846,952,830 102,611,493,657 102,611,493,657 DI,T an CCCT s6 Giap Nhj CQng 320,906,021,599 6,928,274,373 320,906,021,599 6,928,274,373 Gia trj Gia g6c 94,593,870,617 5,130,072,273 1,564,136,000 89,806,721 DI,T an toa nhi! Vinafor 31112/2015 8.2 Dau tu xliy drpzg cO' him diY daf VND DI,T an thf diSm xay dl,Tng nha cao thg Lang H? cho thue DI,T an khu du Jich fJ?i Lai CQng vi linh: VND 01101115 31/12/15 0110112015 VND 1,636,092,960 1,636,092,960 257,967,847 146,949,670 1,894,060,807 1,783,042,630 Tling, ghlm b~t dQng san d~u ttr Khoan mQc 5,130,072,273 1,564,136,000 89,806,72l Don vj Hnh: VND 01101/2015 Phat sinh tang ky Phat sinh giam kY 31112/2015 B~t dQng san d~u ttr cho thue Nguyen gia - Nha Gia trj hao mon lfiy k~ - Nha Gift trj Il,li - Nha 22,786,480,845 22,786,480,845 22,786,480,845 22,786,480,845 835,998,253 835,998,253 558,441,553 558,441,553 277,556,700 277,556,700 558,441,553 558,441,553 22,508,924,145 22,508,924,145 21,950,482,592 21,950,482,592 Theo quy dinh t?i Chu~n m\fc kS toan Vi~t Nam s6 05 - Bdt drJng sim dau tu, gia tri hQ'p Iy cua b~t d9ng san d~u tu' t?i 30 thang 09 nam 2015 e kem theo) 10 Tang, giam tai san e6 dinh him linh Ban vi tinh: VND Chi tieu Nha ei'ra, v~t ki~n true May moe, thi~t bi Phuong ~n v~n tiii truy~n d~n Thi~t bi, dl]ng el] quan ly CQng Nguyen gia 1,960,792,154 758,470,090 39,454,545 12,250,171,227 39,454,545 435,366,000 1,803,076,948 1,960,792,154 797,924,635 11,854,259,772 1,005,703,029 162,716,926 1,474,024,508 284,564,328 628,367,082 110,970,545 3,638,702,488 721,515,759 1,367,710,948 s6 du 0110112015 Tangkhac Giam khac 8,163,198,035 s6 du 31112/2015 8,163,198,035 s6 du 0110112015 KMu hao kY Chuy~n sang BBS d~u 1Lr Thanh ly, nhrQ11g ban Gifun khac 530,607,869 163,263,960 s6 du 31112/2015 693,871,829 733,053,955 1,758,588,836 739,337,627 3,924,852,247 Gia tIi hao mon Gia tr} 435,366,000 Iuy k~ (435,366,000) (435,366,000) ~i T~i 0110112015 7,632,590,166 362,007,919 486,767,646 130,103,008 8,611,468,739 T~i 31112/2015 7,469,326,206 1,070,022,993 202,203,318 58,587,008 7,929,407,525 - Gia trj lr;zi cU6i nam eua TSCf) huu hinh dO dung di thi eh6p, cdm e6 dam bao cae khoan vay: d6ng - Nguyen gia TSCf) eU6i nam dO kh6u hao hit nhtmg van su dl,mg: 446.876.723 d6ng 18 nAo CONG TY CO PHAN SONG DA 1.01 Dja chi: Tang 4, Toa nhii Khu thj Van Khe, Hii Dong, Ha N(>i cn cAo TAl CHINH TONG HQ'P GIUA NIENDQ Quy nom 20 J5 M~u s6 n 09a-DN BAN THUYET MINH nAo cAo TAl CHINH TONG HQl> GIUA NIEN DO (tlip thea) (Cac thuyft minh fa m9t b9 phtJn h9'P va can au9'c a9c a6ng thai vai baa caa tai chfnh gifta nien tl9 kern thea) 11 T~,ng, gHim tai san c6 dinh vo hinh Don vi tfnh: VND Thi~t bi, dgng quanly Chi tieu C(l CQng Nguyen ghl 50,000,000 50,000,000 50,000,000 50,000,000 37,499,985 37,499,985 9,999,996 9,999,996 47,499,981 47,499,981 0110112015 12,500,015 12,500,015 Tlid 31112/2015 2,500,019 2,500,019 31112/2015 01/01/2015 VND VND s6 du 01/0112015 Mua nam Dau tu XDCB hOiln Tiing khac " ' Chuyen sang BDS dau tu Thanh 1y, nhm;mg ban Giam khac s6 du 31112/2015 Ghi tri hao mon luy k~ S6 du 0110112015 Kh~u hao kY Chuy€ n sang BDS dau tu Thanh 19, nhuQ'I1g ban Giamkhac s6 du 31112/2015 Gia trj T~i I~i 12 Chi phi tnl trtr6'c a b Chi phi tl'a trtr6'c ng~n bl}ll 4,506,147 22,198,500 Cong cv dl,mg cv xu~t dung 4,506,147 22,198,500 Chi phi tnl trtr6'c dai 98,084,906 h~n Cong cv dvng C\l xu~t dung 98,084,906 Chi phi ci!i t~lO h~ th5ng di€u hoa 4,506,147 C(lng 19 120,283,406 co BAo cAo TAl CHlNH TONG H GIUA NIEN DO (tiip theo) (Cac thuy€t minh fa m9t br) ph(m h(lp va cdn tlU(lC tl9c tl6ng thai vai bao cao tai chfnh giua nien tlrJ kem theo) 14 Phai tra nguOi ban a Cac kboan phai tra nguOi ban ng~n h~n 31112/2015 S6 c6 kha nang Gia trj tra nQ' 47,952,989,854 47,952,989,854 Dan vi tinl1: VND 0110112015 S6 co kha nang Gia trj trii no' 38,846,324,983 38,846,324,983 Cong ty CP d~u tu va XD Xuan Mai 2,748,465,366 2,748,465,366 2,748,465,366 2,748,465,366 Cong ty TNHH TM&XD Linh Do 1,214,016,384 1,214,016,384 1,481,030,524 1,481,030,524 14,852,152,810 14,852,152,810 Cong ty TNHH Xay dlJIlg Hoang Quan 4,997,541,659 4,997,541,659 19,136,557,862 19,136,557,862 Cong ty CP Xay dlJIlg s6 Ha NQi 6,005,539,228 6,005,539,228 6,005,539,228 6,005,539,228 TCT D~u tu phat tri~n h? t~ng 7,430,236,351 7,430,236,351 Cong ng cac chi nhanh Cong ty CP Song Da 1.01 - CN Cong ty CP Song Da 1.01 - CN Cong ty CP Song fJa 1.01 - CN 9,570,665,623 2,252,287,095 230,448,961 7,087,929,567 9,570,665,623 2,252,287,095 230,448,961 7,087,929,567 1,615,217,931 1,615,217,931 Cae d6i tugng khae 1,134,372,433 1,134,372,433 380,535,364 1,234,682,567 7,859,514,072 380,535,364 1,234,682,567 7,859,514,072 47,952,989,854 47,952,989,854 38,846,324,983 38,846,324,983 Cong ty CP TMp va Thuang m?i Hit N9i UDIC - Cong ty TNHH MTV b Cac l