Báo cáo tài chính năm 2015 (đã kiểm toán) - Công ty Cổ phần Chế tạo Bơm Hải Dương

Duang, Tinh Hgi Duagg... Mo cBo tPi chinh... ChSmg khoh ldnh doanh Uuqc ghi sb kh toSrn theo gih gbc, bao &I... TAi sin ngdn hqn I.. Chc khoh phiii thu Phdi thu ngdn hqn khdch hdng T

BAO cAo TAI C H ~ N H

DA D u q C IU$M TOAN

C ~ A C ~ N G TY ~6 P H cH& ~ TqO B a M HAI DU'mG

Cho nilm tAi chinh k&t thtic nghy 3 1/12/2015

C H U Y ~ N NGANH KIEM TOAN VA TU VAN TAI CH/NH D/a chi: Thng 12 ThAp TB T b nhP Hancorp Plaza

sd 72 d n orng Winh, ck a h , Ha .,

A U D l T l n @ C @ M P A H r D~ntho;~i:M37425W-Fax:M37578666

C ~ N G TY cd P- C&l& T ~ O m HAI D V ~ G Dia chi: ~637, Dgi I@ HB Chl Minh, 'IF Hai Dumg, Tinh Hid Dwng,

BaO c8o k& qu8 hogt d@q kinh doanh

BaO cBO 1uu chuyh tih @

~huy6t minh Bbo c b t8i chfnh

Phv lyc 1 : v&n cha s& hlfu

~ h y l v c 2 : ~ b o & & i t i k ~ sin

&NG m c6 FHAN mE: T ~ O IMM HAI DWNG

Dia chi: d 37, Dgi 10 HB Chi hAinh, TP Hiai Duang, Tinh Holi Duung

~ s n g t y Chp& ~ h & $ o Bum Hlli Ducmg ti& t h h lil c6ngty Chb$o B ~ H B ~ I u u n g m th8nh I@

v A h o @ & ~ n g t h w ~ i ~ ~ ~hfmgnh&1&~1<1kinhdoanh s6 111723 do ~ ~ r k d h o ~ h v ~ ~ h a t ~ i n h ~ g i

Ihnmg cfip n a y 1610 111 998 Cbng ty duqc chuyb ddi thanh C6ng ty ~6 phb Cld Qo Bum Hlli Ducmg

tbeo Quyh dm d 07/2004/QD-BCN cda BQ C6ng nghidp (nay 1& BQ C6ng thuang) ngAy 12/01/2004'v&

ho@&ngth~o Mid doanhnghi~ 0800287016 do S& k& h q ~ h v i t ~ t u ~ i n h Hlli Duung c b I ~ I U$u

m 24/03/2004, ttw3y ddi 1$n tho 10 n@y 1 1/02/20 15

V& di&u 14 c b CBng ty 1 35.000.000.000 dbng ( ~ h g chtl : Ba m w i 1 l$ db*; m gduong

3.500.000 ed p& m&nh gih m8i c$ p h h lB10.000 dhg

c6 phi& dm C b g ty chInh thh d h g k$ giao djch tqi Tnmg tdlm Gim 4ch C h m & o h HA N4i (nay lil

S& Giao djch Chtmg khobn HB Noi) ttr n@y 10 thhg 10 n8m 2006 v61i dao djeh 1B CTB

- S h XI& m$y b a r n a y n& vbi VB van khgC;

- sib XI& may th6ng W,

- ~ ~ ~ & t h i b t b j n h g ~ v & b b c x & p ;

- sh &a & s8n p h h kim lwi thic &I;

- ch0a mtiy m6c thi& bj;

- S h chtb thik bj Uiw,

- ~ ~ & ~ t h & b j ~ ;

&PIG TY c6 FHAN CH$ T ~ O B&M HAI DWNG

Dia chi: ~5 37, FM 19 ~b Chi Min.h, TF HBi Dwng, Tinh Hi% D q

- ~ b p &$t m&y m& v& thik bj cbng nghi#;

Xay d m nh8 c8c lo@;

B& huh dy m6c thik bi VB ptyl t h g mhy kh8c;

Nghib c b v& ph& trik thw nghi&m khoa ~ Q C Qr nhih vil lcf thu&

v @ a h a n g h h h m w ;

Kinh doanh d t &ng &I, quykn sir dyng & th* chd stt h a chd sir dyng h o e di thd,

~ i & m ba vA phan tich I thu&

Ho@ d@ig thi& k& chUr&I dyr?$;

Hoqt dQng chuyh I138n, Idma hgc v& c8ng hcchva duqc p& v8o &u;

Cho thue msly m6c thik bj v$ db d h g hUu hlnh k&

~anT&lg~iamd~UiiuhanhC%ngtykhbg&'inh&g, k h 6 q c 6 ~ k i g n t ~ w y h u & x 8 y r a s a w n &

l $ p B B o ~ @ i c h f n h d b i ~ i d u q c & ~ u c h i n h b ~ & g ~ z ~ ~ ~ b o c 4 r o ~ c h f n h c t i a ~ & 1 ~ t ~ c h o n 8 m tai chfnh l&&b @y 31/12/2015

HQI MNG QUAN m, BAN T ~ N G GI& DbC VA BAN I(TEM SOAT

C4c thhnh vtCa c b If61 dhng QuAn tr/ trow nHm vP Qi &g&y @p Mo clbo aPy bao gdm:

CILc thPnh vien c8a Ban TBIB~ G b d6c dB dihu h b h d n g ty trong nHm vA t@ ngby l$p M o d o nAy

bao dm:

C ~ N G TY c6 P H CHa ~ TbO B<1;M HAI D d m G

Dia chi: ~h 37, Dgi 10 HB Chi Minh, TP Hiii Duang, Tinh Hid Duang

Cbc thQnh v i h Ran ~ i h n soat Bao ghm:

BA guy& hi '~hanh Y& T d n g ban

BA Ducmg Vigt N p fijl vien

s a ~ g u y h ~hmh ~ h h y Oy vien

C ~ N G ~6 T lW@M C%A BAN T ~ N G G I h I D6C &I V& B h C ~ O TAI CHbYH

an Tdng ~ i a m && ~ ~ty ncuu gtnbh nhiem vd v i e I@ B B ~ t&i ohfnh p h b bnh trung thw, hqp

- ~ h f i & & & m ~ ~ t a h d u q c B p d ~ ~ ~ d ~ ~ t h ~ h s r y k h 8 n g , c ~ n h ~ b p d ~ s a i

1&h tqng y6u d6n m6e dn phai c6ng I v& gSi thich t r q Bdo & t&i chfnh hay kh&ng

~ a n ~ ~ ~ i b & & ~ s n g t y c a m ~ r ~ ~ $ o & ~ c h i n h d 8 ~ p h a n 8 m h ~ t h ~ v B h g p l ~ ~ h l n h

tai chfnh d m Ci3ng ty t# thbi &dm n@y 31 thing 12 n&m 2015, k6t qu8 bt dong kinh dosrnh vd blnh

hlnh luu chuYh tidn cho n&m t8i chinh kh thtic m y 31/12/2015, pM hqp vc9i chub m\rc, chd @ kb

totin ~ i & N a m *-tho c8c quyctjnh hihhanh c6 lien quan && vitc 19p dtrlnh b&y BBo c8o t&i

chfnh

c8lvc nt c6 PHAN c& T ~ O mm HAI DU'ONC

Dia chi: S& 37, &ti 14) HB Chl Minh, TP HBj Duang, Tinh Hgi Duagg

~ i ! ~ r f o crfo thl chinh cho ndm tlti chhh kih thdc nghy 31d2/2015

ccia C8ng ty C& phhn ~ h & tgo Barn H i i Dvang

Quf ~6 d6ng Hoi dhng Quiin ti vA Ban Thng Gihm dhc

C8ng ty C& phhn Ch6 tgo Barn mi D m g

C h h g t8i Ufi k i h t& B b do tAi chfnh c h CBng ty C8 p h h ~ h k $n Bum Hgri Dwng duqc 1$p n@y

12 thhg 01 n&n 2016 g8m: B h g citn &hi k& too5n tqi n a y 31 thsng 12 dim 2015, B b c8o k&t qu8 h q t

dong kinh doanh, B b c b luu chuyh tihn @ vii Bin thuy&t rninh bib do tAi chinh cho nilm tAi chfnh k6t thdc nghy 31/12/2015 duqc Mnh b8y Ntrang 08 d&1 trang 57 kdm theo

Tdch nhiern c&a Ban T8nv Giam dbg

Ban ~ 6 n g G i b dik C6ng ty cmu t&h nhiem v6 viec l$p vh Mnh b8y trung thw v& hqp 19 b b c b tAi

chfnh cha CBng ty theo c h u h m w k& toh, chk do k& t& V i e Nam vB c4c quy @h phap 19 c6 l i b quan &n vi@ l$p v8 t h h My bh do t&i chfnh vh chju &itch nhiem vh ki&n so& noi b(3 mil Ban ~ b n g

~ i h m dbc x8c Ujnh lil c$n thi6t dd d h b8o cho vi@ l4p vii trhh biiy bib c8o tAi chinh kh6ag c6 sai s6t

t r ~ n g y&l do gian l$n ho#c nh$m lib

Tr4ch nhi&m ciia Ki&m to4n vi&n

T&h nhiQrn c h chting t6i l& Utm ra 9 ki&n v& B b ch tAi chfnh dw trh k6t qu8 c b c@c ki&m t&

C h b g Mi dOL ti& hhh kibm th t & chuh m w ki&n toan V i e Nam C b c h u b m w nsly y&u c h

c h h g Mi tub t h ~ chub myc vii c4c quy Ujnh v6 d w d h nghh nghiep, I$p kk h w h vii thw hi& cu& ki&m t o h d& dgt duqc sv d8m bib hqp 19 v& vi& lieu ~b do tAi chfnh dm ~ d n g ty c6 d n sai s6t wng

Ybu hay kh6ng

CBng vi& kibm to& bao g8m thw hien cbc t h ~ tyc n h h thu thjp & b h g chfmg ki h thv& c6c d

lieu vii thuy6t minh tr@n b b c b t8i chinh Cbc thh t\lc k i h thh q c lw chgn @ trh x6t d o h c b ki&m toan vih, bao g8m danh gi6 di ro c6 sai s6t trQng ybu trong bh c8o tAi chfnh do @an l$n hw

n h h h Khi thw h i e d h h giii & nli ro d y , kibm tab vign dOL xem x6t ki&m sotit Mi bQ c h C6ng ty

lien quan d&l vi& l$p vii trlnh b8y b b do tAi chhh trung thvc, hqp If & mvc dfch Uua ra 9 kikn

v& hi& quh c h k i h soat Mi b4 c b C6ng ty CBng viQc k i h t& cfhg bao g8m U b h giP tfnh thich

@ c b & ~ h i n h & h k & ~ d u q c ~ ~ d ~ ~ v ~ t I n h h q p ~ c h & u b c t f n h k & t o a n & ~ a n ~ ~

G h &bc d k q nhu danh gisl v i e Mnh bAy dn8 th& B$o d o iAi chhh

c h b g t6i tin rhg c4c b b g chbg kith todo ma chhg tbi dl mu th@ hr(lc U$y U ~ I vl thfch hpp

Nguyb Tu Thu Huang

S ~ G & C N B ~ K& t& : 1919-2013-133-1

Hgihrung ChonHmt8icW

BANG CAN D6f K$ TOAN Tgi ngPy 31 t b h g 12 d m 2015

MI ~ h u ~ h t

Mo cBo tPi chinh

C ~ N G TY ~6 PHAN CU T ~ O BC~M HAI DU'MG BBO exto t8i chhh

Dia chi: ~b 37 - Dqi 10 HB Chi Minh - TP Hki Duung - Thh Hgi Duung Cho d m tdii chinh k&t thfic ngdy 3 1/12/2015

Tgi ngPy 31 thhng 12 niim 2015

1 vhn gbp c b chtI s& hUu

- c6 p h i h phi3 th8ng cb q u y h bi6u quy&

2 W g du v6n c6 p h h

3 Quyh c h ~ n chuy&l dhi ti

4 vhn khgc c b chtI & h h ~

5 c8 phi(gu qtq (*)

6 C h W l&h danh gbl l~ tAi dm

7 Ch6n.h l&h gi8 hhi dohi

8 QW dhu tu phat tri&n

9 Quy h6 trg s b xdp domh nghiep

10 b b c thu& vbn cha s& hUu

1 1 L.qi nhu& sau t h d chua p h h phhi

3 I.l~anIt P a t h d n W n hang

vh owdpd#chvp(lO=O1 -02)

6 Ds9nh tlla hogl: d@a$ ahbh

7 Chi phi tAi ehfnh

- aoag 6%: chiphi l& )tEIY

1% Ghi phi thud TMSH P@ Unh

14 Chi phf t l d TNDN boJrn Igi

17 Lqi nbu+n mu 61tu6 TNDN

TY c6 PHAN CH$ T ~ O B ~ M HAI DWNG BAO cso tsi chinfi

i: s6 37 - Dqi 14 HA Chi Minh - TP HBi Duung - Tinh HBi Ducmg Cho n h tiii chinh kh thhc nghy 3 1/12/2015 I

Theo phmmg phSp gUn tidp

N9m 2015

minh I Luu c h u y h tian tir hoqt dijng kinh doanh

:: 1 Lgi nhu& tru&c thu&

2 &in chinh clro c& k h o h

!- + ~ h ~ u h a o t & i & c h ~

: + CBc k h d dv phbng

' - &B)/l8 chbh l@h t$ gih h6i &ai chua thvc hi&

( -@4i)/l8t&ho@d6ngdBlutu

- + Chi phi lB vay

3 L@ n h d ) tik hopt @ng kinla Boanh

', &U&C & a ~ &j v&, htU m l l p

- QXng)/gi&m chc khoh phaithu

:' (Tilnggiitm hang d n kho

., - Thg!(gi&m) chc khoh phiii trA

(kh8ng k6 1% vay phai tr8, thu& TNDN phei nap)

- (Thg)/gih chi phi trA tnrbc

: - Ti& 1% vay b t

- Thub thu nh4p doanh nghi&p d n?p

, - Ti&n thu khac ~ hoqt dong kinh doanh

: Ti& chi kMc t& hoqt dong kinh doanh

.i IL Luu chuyhn ti&n tir hoqt dong dhu tu

5 i 1 Tibn chi d& mua sib, xily dmg TSCD vil chc TS dili hpn khhc

Luu ehuy&n ti&n N hoqt d?ng d i u t u

:

<

; ! 111 L m chuy&n ti&n tit hoqt dijng tsi chinh

, ~ i & n thu tir phdt hAnh ch phibu, nh$n vgn g6p c h chu sd hth~

" Tidn vay n g h h ~ , dili hpn nh$n duqc

- ~ i $ n chi tr8 nq gbc vay

&

72 ~ i 6 n chi tr8 nq thue t8i chinh

c8 t h , lqi nhu$n dfl trA cho chi^ st3 h i h ~

! ' Luu chuy&n ti&n N host dong tai chinh

< , Luu c h u y h ti&n thuhn trong niim

C I

-6 Ti&n vP tuang dmmg tidn bhu n9m

.; A"h hudng cca thay &hi t$ gid h6i dohi quy dhi ngoaj @

-'- p r T v - Tidn vP - twng dwag ti&n cu6i ngm

-$ *y&n Thi Thu T h 6

M o d o t8i chbb cho nHm tai &dl kd *tic n 31/12/2015

csng ty ~8 ph& ~ h & $o ~ u m ~ g i m u n g ti& thh 18 CBng ty ~ h i i tqo Barn HBi Dumg UWC

thanh I& v8 ho@ @ng thao ~ ic h h g h ~nhgn d b g ldnh domh $ 1 1 1723 do SCr k hoph vil

l3h tu Ttnh HBi hnmg c b ngly 16/01/1998 C h g ty dugc &uy&n dBi Wnh C8ng ty ~8 p h ~

hop41 vli D$U hi at TZnh Duung ohp lh ng8y 24/03/2004, thay d8i l h th6 10 ng&y 11,'02/2015

sd ohinh W g ty tgi: ~6 37, 10 ~b Chf Minh, P h d g ~$uyaR Tdi, Thbh ph6 Hgi

Dmm& Tinh Hgi Duung

Uuung 3.500.000 c8 &, mgnh gi8 m6i c8 phb IA 10.000 d n g

Nai (nay 18 S6 Gim ddjch CBQlg k h o h HA NQi) til ng8y 10 t h b g 10 nilm 2006 v6i m8i giao a c h

18 CTB

- S h x d t m8y bampl4y n h , vbi vA van khb;

- S& d xutlty t h h g dyng kh8c,

- S& xu$t 1x18 ta, m6y ph& bi& thd b i b thi& bj ph51 ~ h b i v8 bi&u k h i b &&I;

- ~ h x d t & & k i & n k i m l o g i ;

- Rb, @, dp V& c8n k h lo@; IUY@ Wt kim lo@;

C ~ N G TY CP C* T ~ O BUM HAI DIJ~NC BBo d o t&i chbh

S& 37 10 HA Chl Mnh, TP.H$i Ducsng, HBI Dumg Cho n h t8i chi& k& t S 1 b @y 31/12/2015

- S h ch- m8y m6c thih bi;

- Sits chfh thih bi dien;

- HO@ @ng thih kd chuyiin dwng;

31/12 hAngnh

Chi nbanh H8 Chi M i

Chi nhenh HA N9i

C ~ N G m CP c d T ~ O BUM HAI D I I ~ N G

~6 37 Di 14 HB Chi Minh, TP.Hhi Duon& Hhi Duong

BPo d o tPi chinb

CBng ty 4p dyng Ch6 d4 K& tobn doanh n&i& ban hanh theo Th8ng tu 200/2014llT-BTC ngAy

22/12/20 14 c b Bi) Tgi chfnh

2 ~ l b r ~ $ n b d d v ~ ~ ~ n t h r ~ ~ h u d n m ~ R d t o ~ n v h ~ ~ ~ g ~ t o t f n

~ 6 n ~ t J r d g ~ d ~ c s l c ~ h & m ~ k S t o f r n ~ i & ~ a m v A & v ~ n b 8 n h w ~ n g & ~ h & m ~ d o

N h a n u & d b a n M C h B b o c 8 o ~ c h i n h ~ c @ v i l M n h M y t h c o ~ q u y ~ & N n g

chub mw, thhg tu hubng & thw hi& chub mgc VA ~ h d Ui) ~ t o h hi@ hbh daRg tip dwg

3 may di mng ctfc c W sdeh kd to& vd t h d minh

N@y 22112D014, Bg T&i ohinh d ban hanh Th6ng tu 200/20 14AT-BTC hu- dsln ~ h d 60 k&

n ~ m t & i ~ b i b & t t r ~ s a u n ~ ~ ~ 0 1 thing01 ~ 2 0 1 5

h h huthag c b & thay dbi ohinh s b h k& to411 t k m hubng dsln c b Thang tu 20Q/2014RT-BTC

Girf @j saw ghi nh& ban d&r

~ i & $ i ~ ~ l ~ b & ~ u ~ d ~ ~ b ~ ~ ~ l # d n ~ c ~ t ~ i c h i n h s a u g h i n h g a ~ &

C ~ N G TY CP cE& T40 BUM a 1 D U N G

$6 37 D@ 14 lib Chi Wnb, TPBU Duang, HBi Dvong

B40 d o tili chinh

Cho ngm tAi &ink k6 th6c n& 31/12/2015

W h h g thanh toan tqi ihbi d i h giao dich ph4t sinh,

- y~hkhighifi@nqp~tr818@gi8bh&n@hangth~m@nd~8ngtydyki&giao

dph t$ th&i U i hgiao djch phat sinh,

- ~ ~ 4 k b i m ~ ~ ~ s 8 n h o ~ t h a n h t o g i n n g a y ~ n g o q i ~ 1 & @ g i 8 m u 8 & n g $ l n h b g

thuung @ nui C8ng ty thv hien thanh toda

f y giti giao tiw thyc d khi h h g t ~ IN uic Motin ~ y c d n tit cd g8c nwpi t# tpi d m

Bdo ccfo kU chihh:

- ~ 6 i v6i & o h myc pheul lo@ lil tAi sAn Bp dyng @ gih mu8 ngoqi @;

- B6i v6i ti& gtri ngod @ tip dyng @ giii mu8 cim chinh n g b hang n d C8ng ty m& t8i khoh ngqi

@;

- D 8 i v 6 i ~ m y c p ~ l ~ l i l n q p h a i t r 8 ~ d l F n g @ g i 8 ~ n g o ~ ~ ~ n g ~ h a n g t h m g m g i

nai C8ng ty thubag xuyh c6 giao djch

~ ~ d & k h o ~ & ~ n h l ~ c h ~ g i h t h ~ ~ ~ h a t s i n h t r o n ~ ~ v 9 c h & 1 h l ~ d o d a n h ~ i 8 l @ s 6 d u

c8c khoh mvc ti& @ c6 g6c ngogi @ cuhi l@ Uuqc b h to& v b k& q d hoqt Ui)ng kinh doanh

c a l@ kb to&

~ i & n bao gbm tl&n m# $i quy, ti&n giti n g h h b g kh8ng l@ hqn, v b g tidn @ stc d w g v6i &

c h h n h g dt trU gi$ trj k h b g bao &m & loqi v h g duqc p h h lo# 19 h h g &I kho s~ cly~g v6i

myc dich 1b nguyh v$t lieu Ud S&I d t s8n p h h h w hang h6a db b8n

C h k h h tuang Uucmg ti& l& & khoh &u tu n g h ban cC, th&i gim d8o hm kMng qu4 03

thdng, cC, tMn thanh khoh w, c6 kh8 n b g chuyh djji d& d h g th&nh & luqng ti& x k Ujnh vB

kh8ng c6 nhih d i ro trong chuybn dsi thhh ti&

ChSmg khoh ldnh doanh Uuqc ghi sb kh toSrn theo gih gbc, bao &I GiB mua c$ng c8c cbi phi

mua ( n h cd) nhu chi phi m8i gi&, giao dtch, cung dp th8ng tin, thd, 14 phi v& phi ngsln hhg

@ &&i d i h giao djch phht sinh

~ k k h o h d & u t u : & ~ i ~ & n g 9 ~ & ~ b a o g & n : ~ ~ k h 0 a n t i & n g ~ ~ ~ g c 6 ~ ~

@BO gh cd & lo@ dn phi& l@ ~h$u), tnii d phibu uu d&i b8n phat h ~ n h bh bu@ phAi

mua 14 @ thfri &km nhstt d j trong tuung Iai v& c&c khoh cho vay n& gitt dhn nghy dBo hm

v d i m v c d f & t h u ~ ~ l @ v d r c 8 c k h ~ d d l u ~ n k l m g i a d & n n & d $ o @ ~

Giattighi s6 c ~ a & khoh&tuv8ocrlcc6ngty con, c6ngty lihdoanh l i b kbtduqcxAcd@

the0 gih g6c

el4 trj ghi sh & & k h h dBLu tu v b c8ng cv v6n &a don kMc khdng c6 q u Y b k i k sozit,

d ~ k i h ~ o a t h ~ c C , d n h h ~ ~ d ~ ~ k ~ d a i v 6 i b e n & q c & t u d u q c x 8 e ~ t h e o g i 8 ~ &

n & 1 l i l & ~ & g t i ~ h o $ o ~ $ d a n h g i 8 l a i n & 1 l 9 d h t u ~ ~ ~ p h i t i & n ~

BPo d o tBi chinh Cho nHm t&i ctiinh k6 thth nghy 31112r2015

c8 tfrc nh$n b h g cd plpi&~ chi thw hi& ghi nh$n d lugng cb ~ h i h duqc nh& kh8ng ghi nhgn

t&g $iB trj kh& & tu vB doanh thu ho@ dong tAi chhh

~8 phi& h h d8i duqc x& djnh gid trj c8 phi& theo gi4 trj hqp 19 $i ngAy trao d8i Gid ttj hqp

19 &i vbi cb phi6u &a dug ty n i b y& 18 gib d6ng c b n i b y& t&n tSj Whg c h b g khoh,

dai vdi cb phibu chua , n i b y& giao a c h tdn &I UPCOM 18 gi4 giao dich U6ng c b tr@n

VPCOM, &hi vcti cd phibu chm ni&m y6t ICMC lil g i ~ ~ 1 6 a th* tfieo hqp d8ng h o ~ gih trj d

Sach tai thfri d i h tmo dsi

~ y ~ h ~ ~ i ~ ~ i 8 & k h o ~ & t u ~ l ~ v 8 o t h f r i d i h c d i ~ ~ t h & n h u s a u :

- Dhi v6i c6c kholln d h tu chfmg khoh kinh doanh: c 9 ~ n cC1 trlch l& dy pMng Isl d chgnb l@h

g i ~ ~ & c b ~ ~ ~ & t u ( t u q c ~ h t h t r & 1 d k & t o $ n l h h m g i 8 t r j t h i W ~ d a

c h h g $i thfri di&n l$p dy phbng

- Mi vdi khoh &I tu d m gi0 1 dki (kh6ng p h b logi I& chhg khoan kinh doanh) v& lchang c6

gulh hmhg ding ld d6i vdi Mn &qc & tu: nbu kh& & tu vb c$ phi& n i b y& how gig trj

l1$ c b & o h dslu tu duqc x8c djnh tin c@y tbthl vi@ I& dy phbng tr& gi8 trj thj bnrfmg cfia

c b p h i & ; n ~ k h o s n d h ~ k h 8 ~ ~ 8 c ~ ~ g i 8 t r j h q p ~ ~ t g i t h f r i & & n ~ ~ 8 o t h l v i & ~ $ p

d ~ ~ n g c 9 L n c C 1 v a ~ ~ b c 8 a ~ c h f n h $ i t h f r i b i & n t r l c h l ~ ~ ~ ~ n ~ & ~ ~ c & t u

- ~ ~ i v ~ c 6 c ~ d s l u t u & g i ~ d ~ n g i l ~ d ~ o h p n c h r q c ~ t e n h g i h k h 8 n a n ~ ~ h & i d ~ l I g p d y t

phbng phai thu kh6 &i them quy d@ ph4p lu$t

Cdac khoh phAi thu duqc them d6i chi ti& theo l@ hqn p W thu, d6i tugng phai thu, lo@ nguyh @

p W thu, vB c6c y& d khh theo nhu & q u h 19 &a CBng ty

WphdngnqphAi thu WU&i duqo Mch l$p cho &khoBn: nqphhi thu quai Wthanhtoh ghi

trong hqp dBng kinh d, c& khb ubc vay nq, cam k&t hqp dBng ho& catn k6t nq VA nq p u i thu

chua & hqn thanh toan nhung lch6 u5 kh8 n h g thu h8i Trong d6, vi& trlch l@ dy phbng nq

p h a i t h ~ q u 8 h g n t h a n h w h ~ o g n c C 1 v 8 o t h & i g i a n ~ n q g & t h c o h q p & n g m u a ~ ~ d ~

kh&ng tfnh & vi& gia hm nq @a c8c b b vA nq phai tfiu chua dh9n thanh thnhung khach

n q & b v b t l n h t r m g @ s 8 n h o & d a n g l h t h ~ t y c @ i t h d , d ~ , b 6 d n

H b g din kho duqc $hi nh$n theo gih ghc Truhg hqp gid trj thdn c% thd th'(rc h i e Uuqc thhp

h m $ i ~ ~ ~ ~ ~ d i n k h o d t r q c g h i ~ t h ~ o g i d t r j t h & d thethwhi@~chtqc GiAgbchbg

d n kho bao &m chi phi mua, chi phi ch& b i h v8 & chi phf l i b qunn trgc ti& kh%c phht sinh d&

7 TAI sPn d dtnlr, TAi &a c8 dbh thu8 tai chhh vA Bdt d@ng d n &u tu

Thw hi& TMng tu 45D013flT-BTC nghy 25/04/2013 c h Bi) t&i ohinh, hu6llg & ch& di) q u h

lp, s i ~ d ~ ~ ~ ~ c h ~ h a o t # i i s ~ n O S d ~ T&~S&I c8~tjnh hm h~nh,tiii s~Lnddinhv6 hlnh

d u q c g b i n h g n t h e o g i h g 6 c ~ r o n g q u s l t r l n h s i I d y n & t 8 i ~ c 6 Q ~ h ~ h l n h , t # i i s ~ ~ d ~ v b

htnb&rqc ghi nh$ntheonguy~ngi~a, haombn luy k&vA&tri cbn ld Kbkiuhao d u q c ~ o h theo

phuang p M p Mmg thh~~ Thfri $an khfru haa duqc u6c tfnh nhu tau:

0ac k& toaa sau

18 Vay vA nq ph4i arl t h d tjli ehinb

~ t r i k h a b n q ~ h a i t r 8 t h d ~ c h f n h l i l d n ~ s 8 ti&nphaitritduqct~nh b b g g i h a h i & n t p i c b

k h b thgnh tihn thue tai thi8w h o ~ f i tri hqp tf o h s ~ n t ~

C h kh& vay d nnq phai t &Ue ttii chfnh (hrqc t w d6i theo timg &i turn cho vary, timg kh&

udc vay ng vil l@ pW o b o b Wloh vvy, nq thu& tiii chlnh, Tnrbng hqp vay, nq

n g ~ g @ thi Ckyc hi@ theo d6i chi ti& them nguy&n @

BAo d o tpi cbinh

Cho d m tiil cMnh kg thho ag&y 3 1/12/2015

Chi phi di vay duqc ghi nh$n v b chi phf s8n xu& kinh doanh trong k3 khi phat sinh, td chi phf

d i v a y l i h q m ~ t i ~ & ~ @ & ~ t r r & y d ~ ~ ~ s 8 n d ~ ~ d & ~ g c h r q c t i n h v 8 o

~ 4 ~ c h ~ ~ ~ ( ~ v 8 n h o s l ) k h i ~ 6 & o 8 e d i h k ~ ~ u ~ ~ t r a ~ ~ h & r n ~ K & t o b

Viet N m d 16 "Chi phi di vay" Ngdi ra, dBi vdi kh& vay r k g phyc .~r(l vi@ xsly d w tAi sin

d i vd C$C Ish& vhn vay chung, b-04 d6 06 s3 d~ cho mt,w dich dslu tu x&y d w how sHn

xuhtmtjtt8idn d&dmgthl s6 chi phidi vayc6 &ldiuk&nv6nho~trongm2/i kp kJtob Uuqc

x8e &&the0 t$14 v6n h o ~ d S i v 6 i chi phi luy kd blnhqu~~a giaqu&~ phatsinkcho vi@&tu

~ y d ~ g h ~ a 8 n ~ ~ s 8 n ~ ~ l ~ v d n b o 8 ( h r g c t f n h t h e o t $ ~ l ~ d b l n h ~ g i a q u y ~

dm Q& khoan vay chua trll troag kp, ngo@ td cS;C khoan vay ri&n% bi@t phvc w cho mvc dich a5

met tPi sin db dang T$le vbn h d chi phf lfii vay t~ong 1l: 8%

12 Chi phi ph&i trA

vi#c ghi nh$n & khoh chi phi phai tr& v8o chi phi sin xuht, kinh doanh trang I@ duqe thw h i

theo nguyb the p h ~ hqp dth doanh thu vA chi phi ph6t sinh trong 9 Cbc kh& chi phi ph&i t

s6 chrqc quy& toh v6i s8 chi phf &\rc d ph64 sinh Sb chhh let$ @eta s8 tafch tmk VA chi phf

t w ti4 uuqc h& nh&

~ ~ c k h o 8 n d q p ~ ~ ~ ~ o h i d u q c g h i ~ k h i ~ & a r n ~ n & & ~ s a u :

- ~ o s n h n ~ ~ ~ o 6 n g h h v y n q h ~ ~ ( ~ ~ p h ~ l ; ~ ~ n ~ v y l i ~ d 6 i ) d o k & q u 8 ~ m ~ t

sy ki@~ d x8y ra;

- ~ ~ ~ ~ 6 t v & n h ~ 1 ~ 1 f & k i n h d c b ~ ~ x ~ r a & & V i & ) 1 e u & p h e j t f i a n h t o $ n n g h 1 ~

nq; vB

- ~ r a ~ u q c m @ t ~ c t i n h c 2 6 o g ~ ~ y v & g i 8 t r j ~ a @ ~ ~ n q d 6

~ i 4 hj duqc ghi nh$n d m met kh& dy ph&ng pbai td M gi8 trj duqc m h thh hqp 19 nhk v&

k h o a n ~ ~ s e ! ~ h s i c h i d ~ t h a n h t o a n n g h b w n q h i ~ $ i $ i ~ ~ y k 6 t t h ~ ~ ~ t o 8 n

~ ~ ~ h < ) n ~ ~ h h i t r l l d v q c g ~ w : nhgn v8o chiphi s b d l c i n h d o a n h c 4 a ~ k& t o k ~hoinchenh

l&h giChis4 dvphbng phaitddgl$p& kjr kd to411 tnrbc chua ddpg h& 16n hasl sd d v p h b ~

p h & i t s 8 l # p & ~ b b & U q x h 0 a n n h g p ~ i g i a m c h i p h f s 8 n & k i n h d o r t n h t r o n g ~ ~

kh0anchh.h @h1Crnhcrtle6alrhdandvphbngphaitdv&k hgnhc6ng~nhxflyl~drrqcho&n

*v8othunh$pkhactronglcy

14 Doaah thu cQua thye hl@

Doah thu chm t h w hi@ g b doanh thu nh$n t d c nhu: sh tih cb k k h h b g t Ent&c cho

mot how nhihu kb bin v& cho thue t&i &n, b o b M nh$n trrr6c khi cho vay v6n ho#c m a

c4c d n g cy nq vik c b khob d d thu chua thw hi& khac nhlr: cMnh lgoh gitb gi& b6n hAng

~ $ n & t u c b c h f i s & h U u d w p ghi nh&thao d vhnthw g6pahchh dhtlu

Th&g du vbn 08 phan bnh c h h h l@h giUa menh gi& chi phi tqrc t i h l i b quan ddn vi&

P h & h $ n h c 6 p h i h v i k p i l ~ h l n h ~ p b i 6 u @ d & ~ ~ ~ ~ ~ ~ ~ c b p h i h q u ~ )

~ h c 6 ~ 1 h ~ g d u d ~ ( n b g i r ~ ~ h s t h ~ c s t o h a n ~ ~ 6 v ~ ~ ~ b i ~ t i ~ l i & 1 q u a n

dQn vi@ phat hsnh cb phi&) ho& th- du dm (nbu giB phat hanh thkp hm m@h giO vik chi phi

trlrc tihp lih qum d&1 vi& ph& hanh cb phibu)

c8 p h h quy 1ik c8 phib do C&ng ty ph6t hanb v& chrqc C8ng ty m w lqi, c$ phi& n&y kMng bi

hhy bd v& sS chFqc t8i phat hanh tr& I@ bong th&i fri &the0 quy &h &a phap lugt'vb

c h h g khoh ~8 phidu guy duqc ghi nh$n theo gii trj thvc td m w &ii v& Mnh My t&n B h g Cib

& $ i k & i ~ l ~ m ~ t k h o 8 n g h 1 ~ h ~ h d % l t u c 6 a c h h s b h U u ~ i r l v ~ ~ c 8 ~ u q u ~ k h i ~

phht hbh bo#c khi sa dh tt.B ch bsrc, thutmg chrqc tinh theo phumg pMp bhh q u h gia

quYbn

~ h ~ l g ~ h c t 8 n h ~ i 8 & t i l i t i l i ~ d u q c p h s m g o r h ~ & t n r b n g h q p : k h i c 6 q u ~ b t ~ ~ ~ h ~

nu& vb danh gi8 & tiii s b , khithw hi& ch phh hbdoanhq@& N M d c , v&& t c u h g

hqp khac t h quy dinh c6a phap lugt

Lqi nhu$n MU thd ehua pMn phbi phsln gnh k& quil kinh d o d (M, l6) mu t h d thu nhgp doanh

ngk@p viktlnh hlnh ph4nchia lqi nhu~n ho& XII 19 16 ah C8ngty vi& phh phbi ~qi nhu$n

duqc th\rc hign khi Gang ty a lqi nhu@ sau thu& chua phan ~ h b i kh6q vuqt qu8 m b lqi nhu@

s a u t h u & c h m ~ h p h 6 i b r g n ~ c 8 o t i l i o h f n h b q p ~ s a u k h i & l o g i ~ g t l h h u d m g c f i a &

kh& l#i do ghi nh@ tir giw dich mua gi& 1-6 ~ d m g hqp t ch t h I@ nhu& cho c h ~ sd hUu

sb l@nhu.~nseuthdch~phhphSic9upcghinhgnohutrubnghqp~vhng6p ~ q i

n h u ~ n s a u t h d c h r r t r ~ ~ p ~ i 0 6 h ~ c h r q e c h i a c h o & n h $ & t u d ~ ~ @ 1 $ ~ p v 6 n s a u k h i

duqc D@ hgi cd 66r@H0i &g quiin trj ph& duy& vii sau khi 48 trlch l$p & quy theo ~ih 14

C&ng ty vik o h quy djnh cSa pb+ l@t Vi& Nam

16 Doanh thu

Qcmh thu bbn kcbtg

- Doanh thu b h hhng duqw &i nh$n khi &ag thfri thba m ~ n c s a ~ &au ld& sau:

- ~ ~ l ~ r r ~ i m v ~ l q i ~ c h ~ l i ~ v d r i q u ~ & 1 & h ~ s 8 n p ~ h ~ h ~ g h ~ s l ~ ~ d u q o u y & n g ~ cho ngufri mua;

- ~ 8 n g ty kh6ng &n n&m gift quY&l q~ 19 h h g h6a nhu ngufd sd hffu h h g h6a ho& quy&n ki&n

soat h8ng hba;

- ~oanhthuduqcx8c@tmag66i&chih;

- ~ a n ~ t y d ~ t h ~ ~ h o ~ ~ t h u c h r q c l q i i c h k i n h d ~ g i a o ~ & b 8 n ~ ,

- X&c djnh chrqc chi phi lib qwn d&n giao dich b8n hbg

Doanh thu amg cdp d@h yr

- Doanh thu cung & djch w duQc ghi nh& khi d n g tbbi thba m h d c d i b kib sau:

- h a n h thu duqc Xsac Ujnh twang &i chk c h ;

- ~ 6 ~ ~ ~ ~ u d u q c l q i i o h ~ b C W ~ i a o d j c h c m ~ ~ ~ c h v y d 6 ;

- ~ & ~ m p h g l n c 8 n g u l l & o d ~ h o i l n t h i l n h v b n & l & ~ ~ c ~ t n & i ~ t o i ~ n ;

- X h @ chrqc chi phi ph& sinh cho giao dieh vB chi phf Ud h o b thsnh gkm dbh cung dp d

- C6 &A thu Uuge lqi kinh td tir giao qch d6;

- DO& thu dugc xabc @ d6i chb chh

17 C4c khdn giPm trif doanb thu

C& khoh giam t d o h thu b8n hhg, cung chp a c h vy phat sinh trong k$ gbm: chi& kh$u

thuungmd g i h gi4MgbhvBhsng b b bi tdlqi

~ a ~ ~ c h & k h h ~ u a n g @ , g i s m $ i ~ M r n g b 8 n , h a n g b b i ~ l ~ p h a t s i n h & g ~ ~

thv &I p h h , hilng h6a dicb vy dugc di&u chinh gidhn doanh &II ol~la kp ph6t sink ~ m h g hqp

~ p h E L m , h a n g h o 8 , ~ c h v y d l l t i & u t h ~ W ~ Q ~ ~ c , d ~ Q g e t u m b i p h & s i n h c 8 c k h ~ h g i a m

tdr dorrnh &u thl duqc ghi g i h doanh thu thGo nguydn &: nh phat sinh tnrb Wi Ui&m ph&

h ~ ~ h c 8 o ~ c h i n h t h l & i $ i 8 m d o a n h t h u ~ ~ h & t 8 i ~ & ~ l ~ b $ o c 8 o ~

C ~ N G TY CP C ! dTgO BOlM J& DU'ONG JUo d o tihi chw

38 37 D@i 14 I E ~ Chi Minh, T P U Puang, HBi Dumg Cho nHm t& d n h kd thhc n@y 3 1/12/2015

tnrk), vilnkphhtsinh sauthifriUi&nph&hanh~b dot& ~ ~ t h l g h i g i h ~ t h u &k$~

phht sinh (w sau)

19 Chi phi thi chfnh

Cb khob chi phf duqc ghi nhgn vb chi pM tAi chinh gbm:

- ~ h i p h l ~ c 8 c k h o 8 n 1 6 l i & n q u a n & ~ h o @ d ~ ~ ~ t u t A i c h i n h ;

- Chi phi d my vdn;

- Chi phi 18 chuyh nhuqng chirng k h h n g h @, chi phi @rro @h b4n chting kh&,

- Dy phbng g i h gib c h h g b b n kinh doanh, dv phbng t&1 thh tu v b dun W, khoh 16

phat sinb khi b4n ngod @, 18 gilr hdi do4

C4c khoh tr%n &qc ghi nh$n theo t h g d phat sinh trong w, kh8ng bil triI vdi doanh &u hwt

c h h h l&h tqrn thbi chiu thuk vtl thub sukt thu& TNDN

Khi3ng bb W chi phi thu& TNDN hi@ hilnh vdi chi phf thuk TNDN h o b u

ca~bhduqc coi lAli4nquann6u k d 6 c6 &&ding ki&msoa~ho#c a% 04 h m h g d h g kb&i

vdi bb kia trong viec ra quy& Ujnh v& c8c chinh Sach tAi &MI vB hoqt @ng Ctic bb lih qum

ctm ~ % n g ty bao g8m:

22 TB81ig tin so dab

- NgAy 22/12/2014, Bo Tgi chiah 6&L ban hbh Thhg 200/2014DT-BTC h&&g db ca @ k&

toaul do& nghiQP t h y thd Quyk &ah sd 15/2006!QBBTC n@y 20h3L!Q06 vB a5 hi@ lyc cho

~ t a i c h h h b j l t & t i l h o & s a u n g ~ y ~ l thango1 Wn2015

- ~ & ~ ~ d ~ p d ~ e $ c h ~ d h c b t f i 6 n ~ a t 2 0 0 k & t i k ~ ~ 0 1 / 0 1 ~ 1 5 ~ t f i & i g t i n t t & n b a l o

~ ~ c h t n h c 6 ~ s ~ s g n h ~ , ~ g n g t y ~ ~ n h b 8 y ~ ~ i ~ ~ l o g j ~ n t ( l t ~ ~ ~ t s g n

BBo c8o tiii ohfnh ding k$ nlItn 2014 nhusau:

C ~ N G TY ~6 P H c H ~ ~ TbO BCBl HAI DU'(MG Thuy6t minh Bio d o tAi chhh

Dia chi: ~6 37 - Dai 10 HA Chi Minh - TP HAi Dumg - Tinh Hhi D m g Cho n h tai chinh kkt thuc nghy 3 1/12/20 15 Mot s6 chi tieu duqc phih lo$ lgi cho pht~ hqp v6i ThBng tu 20012014l'IT-BTC nghy 22/12/20 14 cfia B0 Thi chinh h u h g &n ~ h k do kk tohn doanh nghi@ dk so s h h v6i s6 lieu

kjl niky:

~6 litu theo BBo d o trli chhh cho nPm tAi chhh k6t thhc ngPy ~6 li$u di$u chmh theo Th6ng hr 200/2014/TT-BTC

3-4 Khoin mye

I - BIng d n d6i k6 toin

A TAi sin ngdn hqn

I Ti& vh chc k h o b tuung duang ti&

11 Chc khoh &u tu tai chinh n g h hqn

111 Chc khoh phiii thu

Phdi thu ngdn hqn khdch hdng

Trd tru6.c cho n@ brin ngdn hqn

Phdi thu M i b6

Cdc khodn phdi thu khdc

&phdngphdi thu ngdn hqn khd d6i (*)

IV H h g dn kho

V TAi siin ngh h m khhc

Chi phi trci &c ngdn hqn

nd G T G T ~ W C MI& O+

Tdi sun ngdn hqn khic

B Thi sin dhi hgn

I Chc khohn phhi thu dhi hqn

Cdc khodn phdi thu a2i hqn U d c

11 T& * ~6

Tdi srin ch d!nh

C h i p h i m d w g c u ban ali dang

111 ~ $ t dong siin &u tu

S6 t d c Uiiu chinh Khoin m l c

I - BPng can d6i k6 t d n

A TPi sHn ngdn hgn

I ~ i & n vh chc khoh h a n g duang ti&n

11 Chc khoiin d$u tu tAi chhh n g h hqn

111 Chc khoh phhi thu

Phdi thu ngkn hqn W c h hdng Trci &c cho ngvdi bdn ngdn b n Phdi thu v i cho vay ngdn hqn

Cdc khorin phdi thu W c Duphdngphdi thu ngdn hqn Rh6 ddi (*)

B Thi sin dhi bgn

I Chc khoh phai thu dhi hgn

Cdc khoan phdi thu dcii hqn W c

11 TAi s h ch djnh

Tdi san ch 4nh

111 ~ h t dong dm &u tu

IV Thi s h d(r dang dai hqn

V Chc khoh &u tu titi chinh dhi hip

~6 sau di&u chinh C h b h I&h

330 II.Nqdili@ 3.482.067.908 330 II N q dili @ 600.01)0.000 (2.882.067.908)

400 I& N g d n v6n chil sb h h 67.1003.6S.564 100 D Ngu&i v6n c h i sb h h 67.W3.656.564 -

V T E ~ N G TIN B6 SUNG ChIO CAC KI~OAN W C T ~ BANG N C& B61 I€& TOAN

1 TIkN

sd c& nim ~6 dPu nPm

71.867.357 91.689.325

I - CMG TY c6 PHAN CH& T.$O BW H& D U ' G TBUY& m h h i ~ o 60 t&i C ~ S ~ L