Báo cáo tài chính công ty mẹ quý 4 năm 2016

,I'ONG CONG 'I'Y CP MAY VIET Eia chi : TIfN MAu s6 Bot - DN Le Minh Xuan, phLiong 7, Q Tan Binh ( Ran hanh theo Th6ng tu M, si5 thu6:0300401524 200/2014/tr_RTc ngAl22/1212014 cna RO Tai Chinh ) BANG CAN DOI KE TOAN TaiDgay ll th6ng l2 nam 2016 Don vi tinh i dang M{ cHi TIEU s6 Thuy6t mitrh s6 cu6i 56 tcY iliu nlm A - TAI SAN NGAN HAN 100 2,68{,584,057,288 khoin tusrg ilrong tian ll0 339,252,340,904 21a,7 4s,939,867 111 248,452,s40,904 - C6c khoen tuong duong dan 112 90,800,000,000 1t3,945,919,867 104,800,000,000 II Diu tu'tei chinh nsin htn I - Chlng khoan kinhdoanh 120 199,06s,000,000 177,220,000,000 199,065,000.000 t71,220,000,000 I,177,181,363,808 I Tian I ve c6c Tian Du phdng giam gi6 DAu tu rim III C6c khodn chLrng )2i knoin kinh doa,rl (*) git d6n ngiy d6o han phii thr ngin h8n bO i31 ngin han 233 ,551,523 ,145 137 ,482,083 (*) ,495 I35 99,000,000,000 173,200,000,000 136 9.670.902,4',7 I 6.',7 60,829 ,664 t37 140 Hans tdn kho Du phdng giam eie hang tdn kho 50,463,448,602 t39 lV Hang tdn kho l 824,97 6.469,410 t2t 1a0.6t6.)32 Phdi thu va cho vay ns;n han Phaithu ngin han khac li 872,614,049 ,932 r33 134 Tei san thi6u chi, xr] 1,352,318,559,643 v.3a \32 Phai thu theo ti6n d6 k6 hoqch hap ddng xay dung ? Du phdng phai thu ngin han kn6 ddi Y.2a 130 Phni thu ngin han cia kh6ch hang TrA tru6c cho nguoi ban ng:d han Phdithu ioi \22 123 L L 2,399,438,193,463 (t) V Tni s,in ngil' h?r khic Chi phi fi rru6c ng6n han Thuii GTCT duo c khiu ltn Thu6 vAcec khoan kh6cphaithu Nhe nu6c L Giao dich mua ban hi hiti phi6u Chinl ph v.5 s65,361,652,411 685,982,180.322 t4t 575,981,313,192 698,257,821,612 149 (10,619,660,781) (12,27 151) 228,586,304J30 r 4,387 ,904,000 151 152 153 v.l2b v.t2b 5,64t,290\ 40J09,309,466 822,551,647 209,52',7 ,026,114 139,282,393,027 14,611 ,314,t56 204,364,752 154 155 B TAI SAN DAI HAN 2n0 I Cic khoen phei thu dii hen 210 Ptuii thu daihan cna khach hnng Tra trudc cho ngudi ben dAi han 21t I 213 Phei thu n6i b6 dai han Phni thu va cho vay dai han Phiii thu dii han khec Du phong phdirhu ddi han kh6 ddi (*) 214 ' Nguyen gia 519,244,361 ,096 52,92s,794,630 212 V6n kinh doanh d don vi truc thu6c lL Tii srn c6 ilinh L TAi san c6 dinh hiru hinn 550,730,032,19 st,601,190,864 : t0,997 ,912,07 215 10,991.912,071 - 216 4l ,927,882,553 40,603 ,218,781 219 220 22\ 222 v.8 235,443,220,640 ,33,662,565,50' 235,151,065,685 232,91 | ,794,310 793,233,066,035 683,460,139,537 clri'rrtrI Ma s6 lui kii (*) 223 dinh thu€ tai chinh - Nguy€n gie 224 (*) 226 - Giefi Tai san cd hao mdn - Gia tri hao mon luy k6 (*) tr I Chiphi t45o.s4sli li) V,9 292,154,955 750,771,191 l4,631 ,019,376 229 Q,622,0',78,369) (13,880,26S,185) 225,561,761,6;5 220,87g,247,9gg 232 240 241 v.6 v.2b tu ttl chirh dii }|?n Dau tu vao c6ng ry Dau tuvao c6ng ry lien doanh,li6n k6t Dau tu g6p vitn vAo dml vi kh6c 250 253 55,253.3?0.000 Du phdng dau tu rdi chinn dai han (*) Eau tu nim git d6n dao han 2s4 (20,928,7 \4,919) (18,588,28i,695) vt Tni sen dii hen 251 71,625,265 ,240 252 r 19,917,841,354 71,625,265,240 I t2,s88,894A54 55,253,370,000 255 klic 260 36,493,2ss,241 Chiphi tri trudc deihan 13,I0t,356,732 I 261 36 Tai 13,I0 t,356,732 262 sen thu6 thu nlap hoAn laj Thi6t bi vet !v, phu lnng thay rhii dai han 263 268 270 3,23s,314,0E9,480 2,918,683,15,1,559 300 2,310,48a,s95,14a 2,273,79A,931J,o 310 2,338,48r,09t,598 2,103,840,775,135 1,2t9,718,934,342 \,026,341 949,6E4 san dei han khec tii str (270 = 100 + 200) C Nq PHAI Tfu( I Nd ngin hsn L Pheitrangudi ban ngin han Ngudi mua rra tian tnrdc ng6n h4n 311 Thu6 313 vA cAc khoan phei n6p Nhe mr6c Phaira nguoi lao ddng Phei fia noi b6 ngin han Phai trd theo tiiin d6 k6 hoach hA? d6ng xey Doanh thu chua thuc hien ng6n h?n Phdi l0 Vay ta ngAn h?n dmg V -122 kirc I r9,l 14,55E,576 3t4 315 1s,572,841,96r 34,78a,526$5 316 t2,93',t ,421,584 20,983 ,545269 13 13,96?,546,028 403 ,989,tlt?62 3t7 318 319 vA ngrhuA tai chinh ngan han 320 321 12 Qu, khen thuong, phnc loi 13 Qu! binh 6n gi6 14 Giao dich mua ban tai trri phi6u Chinh II No dii hrn 322 rn nguoi 151,J48,r5t,093 ,042,653,058 394,255,073,st9 I DU phong phai tre ngAn han Phai V.l la 3t2 Chi phi phai trn ngin hAn L ,493.255 ,24',7 Tai Tdng c6ng I ntrm 2,9t4.233 ,324 xay dung co ban dd dang Elu dlu 23t Gi6tri hao mon luy k6 (*) TAi slin dd drng dii hatl Chiphisan xua! kinh doanh dd dang dii han I (s58,082,000,350) S5 230 - IV cr6i kn 228 22',7 ITI B6t d6ngsan dau - Nguyen gi6 S6 22s - NguyCn gie - Ci6trihao mon lu, k6 Thuy6t minh 4,503,985,120 V.l3a V.l0a 3,234,089,940 la.0t1 ,034,214 t61 ,163 ,642,n0 134,731,002,200 129,37 ,5982A6 230,157 ,994.501 184,882.200,2't5 " 32,007,50d 150 t69,9s8,1s6J25 632,646,400 2,493,146,400 323 phi 324 330 ban dai han Ngudi mua fi tiAn rrudc dii han Chiphi phairA deihan a Phai n6i b6 vc viio kinn doanh 332 333 Phni tra noi b6 dai han 335 Doanh thu chua thrc hi6n dAi han 336 Phai rd drii han khec 137 v.l3b CHi TIOU vay I r va no rhu6 Mn sii tdichinh daihan 339 phi6u uu dai Thu6 thu nhep hoen hi phri Dq phdng phai tri dii h?n Qui phetrian khoa hqc vi cdngnghe V6D L chn s& / r D - voN cHi, sd hnu 342 Hiru 410 phi6u uu dai nang 0'r von co pnan Quydn chen chuyan ddi Mi phi6u V6n knrc cua chl sd hnu c6 phi6u qu, (+) Chenh l6ch d6nh giA lai tei sdD I Lqi sd v.l6 464,823,493,132 644 $a4,222,699 864,82s,493,132 4I I 4l la 4l tb 420,000,000,000 420,000,000,000 280,000,000,000 412 24,469,859,758 24,469,859 t 58 1,693,895,152 I,693,S95,1; 408,697,707,54n 337,950,6t7,19; 421 g.964,031.282 769,550,5;4 421^ 769,850,594 421b 9,194,180,688 419 hiiu 420 bbuan sau thu6 chua phan ph6i ki tru6c - LNST chua phen ph(iik, Ngu6n v6n diu tu XDCB Nsuain kinh phi da hinh 27,46s.0t0.t;5 644,aa4,222,699 280,000.000,000 4t4 II NguAn kinh phi vi qu, kh6c i Ngudn kinh phi ,750- 31 ,3 74,85 418 " LNST chua phan ph6i Iny k6 dian cuiii t2 v.l5 4I5 4t6 4t7 xep doanh nghiep Qui knrc thu6c viin chn 4I3 / Lnenn rech ry glahordoar Qui diu tu phet trian sip nnm 140,000,000.000 {00 phi6u ph6 th6ng c6 quy6n bi6u quy6t QuY h6 tro ciu 343 I v.t4 341 Viin g6p cna chn sd hitu - C6 - C6 56 340 I I sii cuiii l.j, 338 rar phreu chuyen dor C6 Thuy5t minh 769,850,594 430 431 ]SCD T6ng cQng ngudn v5n 1aa0 = J00 + 400) 412 c40 3,235,314,089.480 2,9r8,683,154,ss9 Lip, ngAt 23 thdng 01 nhn 2017 F",i6ic !( c6nc c6'pBAii \o\ vIl]T' Nguy6n Bich Thriy Nguyen Tram Anh Ul l,r !.b.n,ro tO\C.6\C tl t'IV4rvtt.rTtiN lr' I'r' I C V th \,r;n ph(mC _ otrdn tan Brnh .p,1, v Minsit Bor, - DN (B , l\4i so rhuc 0l0l'c0l5r4 BAo CAo IdT L Do.nh rhu bdn tA.g yi cung cip dlch vu Cac kh6an giam tu doanh thu LDosnh rhu thl}I va bdn hAng Loi !t Doann Cht phi lAi ldichinn w! 1.812,517,932 923,934,414 4.638,930.815 1,E33,473"E0E,459 1,63t,a94,557,221 1,421,539,8A7,789 6J t 0,955,428,7!0 1,641 ,6a3,174,05a |,459,052,494,963 6,696,153,446,261 5,715,244,302,a27 19r,790,0E4,,101 2t 57,196,440,416 22 6,549,46t,136 lo.Lqi trhuir 30 = 2u121 22)-124+2s) Lqi trhu{n ihrc ( 40 =ll-32 ) rrrr 15 Chr phi rhli TNDN hien tinh lip 124,7E6,115,5-22 ,-176.169,352 15,391,665,395 hui (s0 = 6,3t4,157390.195 3,202,46t,455 595,711,126,7L 93,509,311,669 113.556,764,411 29,558.367,'55 37,396,959,681 7,000.145,888 70.505.886.379 168,122,429,859 214,066,362,066 44,31OA44,020 53,O51 183,196,226,838 163,44A,924,929 30 94J6E,42E!915 75,670,0{1JE4 3!7JrE,723J39 ,94,355,644,44E 3l 2,385,685,576 3,914,856,r40 13,t00,?53,9t6 12,122.949 944 12 535,650,Et8 ,2A2,292,Q45 4,t 19,250,007 4,192,8A7_',l74 ,218.452 I 40 1,850,0rd,75E 2,652,564,095 E,9E1501,909 z,93o,oi6,tro 50 96,2tE,463,67! 7A)22525A79 u,440,221,248 302rE5J10,51E 5I 13.948,042,557 18.9U,249,199 61,411,865,870 82370,42t,t16 59,d16J75,680 2t2B8Er6I J78 61 534,371 ,364 rhft TNDN hOan tai Lqi nhu6ns,u Ng,,ni 11 | l4.r6Dg rqi nhu4n k6 r6.n 1r 1,426,17E$12,604 1.r50,t45,888 26 l6 Chiphi 112,A42fi6225A 23 hq.t itonS kilh rc ) 1632,818,491,695 Chr phi qlan Ii doanl oghiep rhuan tn ct,rh 1,835,2E6,J86,391 100,358,t90.766 ll 200120 t 4/] 1-B nnm 2016 25 i k ) rhu hoal tt6ng Troagdd: Tt0,s curg cCp nhutu gop va bdn hrng vi curg clp (20= r0-tr fi6 QUA HoAT DONG KINH DOANH Qty4 s rdnh nsiy22/12/20t4.rta B0TAi biiju rhu6 TNDN-160=50-st- Kt ToAN TRUdNc z.,y* ,-tz, c0'PHAi{ VIETTI Nsuyan Bich Thrtr nim 2017 Edc 240,151339,254 ro[c coi]c Ty cp MAy uET T|EN chi : LO [,tinh Xuen, phLtng Ue s6 thu"d: 0300401524 oia 7, Q Ten Binh BAo cAo LW cHUyEil TIEN TE ( theo phrJdng phep truc tie'p ) 0r1y Nim 2016 Ctl li6u r r.uu cHUyEN Ti6n thut l€N Tu H0ai06NG sxKD brfl hang, cung cdp djch vu va doanh ttlu kh, Ti6n chi tre cho ngudi cung crp heng hod va djch vl,l Tidn chi tra cho nglti Jao dong Tidn chi tra tai vay ,589,132,909,247 (6,100,783,580,700) (976,157 ,445,574j (21 Tr€n chi n6p thuE Thu nhap doanh nghiep Tion thu khrc tir hoAt vqt u9[v donq Ntxt kinh uoann doanh rr ldr oruvdn rrdl rU HoAT T.dn rhula-i cnovayrjen gJi Ldu chuydn tidn rrr r.Uu cnuvEl fiudn cdlucv,rQi rhurn H04T o0ilc rit cHi Lrru chuydn tidn ihudn lrong 395,16s,508,022 (127 ,225 ,718 ,492) fi98,1A4,232,878) (1 ki (20 67,000,000,000) + 30 + 40 ) dru t0 {50+60+6.1) 1,123,000,000 023,000,000,000) 241,200,000,000 69,000,000,000 {51,845,000,000) 20,000,000,000 (20,000,000,000) 51,501,938,056 51,818,236,786 40,'164,561,640 {178,9S8,434,{52} H Ann hij6nq cila thay ddi ti oiii h6i doai quy ddi ngoai te Tidn vd ludng dudrg tidr cu6'i ki lrp (2s7 ,504,844,945) 270,849,808,5{9 (30,151,274,800) Tidn chi tra no gdc vay Ti6n chi tra nO thu6 tai chinh CO'tfc, toi nhuan de tra cho cho s0 hiiu Ldu chuydn ti6r thudn ti hoat dorg tii ciinl Ngudi (372,597 ,377 ,368) duoc ch Ti6n thu til phet hanh cd phidu, nhrn von g6p cia ch0 s6 Tidn chi tra vdn g6p cho crc cho s6 h0u, mua tai Cp c0a Tidn vay ngdn han, daj han nhan duoc Cn va tudng dudng tidn ,412,670,97 4) 214,333,924 ,278 3,217,505,636 tI ioat dong dru td rr€t (7 ,364) 233,589,674,308 o0 c oiu Tidn chi dd mua sim, xay dung TSCD vi cac TS DH khAc Tien tiu rU ty, nhugng brn TSCD ve cac TS DH kh6 Ti6n chi cho vay, mua crc c6ng cq nd cia ddn vi khec Tidn thu h6i cho vay ben t4i cdc cOng cu nO c&a ddn vi k Tidn chi dau tu nodn ian, g6p v6h vAo ddfl vi khac fidn thu n6i deu tu ngdn han g6p vdn vao don vi khec (834,999,257,764) ,000,000,000) {81 ,s34,371 Tidn chi khdc cho hoat doflg kinh doanh Luu chuydn ti6r fiudn ti hoat ding kinh doalh 6,457,985,006,030 (5,130,2s6,648,603) 3'1 32 162,190,441,470 182,388,249,700 34 (156,833,037,556) (24s,249,775.973) 36 40 026,000,000,000) (120,642,s96,086) (1{6,851,526,273} 50 1m,055,937,663 60 21t,745,939,867 69,305,517,2S7 'r49;802,216,602 450,663,374 (161,824,032) 7t 339,252,5{0,904 (84,000,000,000) 218,7{5,939,867 Ngey 23 thiing 01 nam 2017 xi rolr raudte //t) '/^a/ri NG COIIG ;t TY c6 PHA|/ r\vvtir rrfii MAy YTETTIEN j L6 Minh Xuan, quiD Ten Binh, Tp HCM rvre s6 thtr6: 0300401524 TONG CONG TY cP Dia chi M;u 809'DN Ban hdnh thco T1 200/2014/rI-BTC neey 22/1212014 THUYET MINH TAI CHiNH NAM 2ot6 I.Enc ili6m hoFt ilOng cna doanh nghiep L Hinh thuc so htru y6n : C6ng ty c6 pMn Nganh ngha kinh doanh chinh : san xu6t, kinh doanh san phirn det may c6c loai Chu ki san xuit, kinh doanh th6ng thudng : duqc thuc hien irong thari gian kh6ng qu6 12 rhAng Kt k6 torn, don v!tian te snd$ngtrong k6 to{r Ki k6 todn nlm : bit ddu tlngay 0tlol, kitt thUc vdo nsdy 31n2 Don vi tiAn e st dung rrong kii rodn : ddng Vi€t Nam U l IIL Chu6n nucvn Ch6 dO k6 roin dp dlng T6ng C6ng ry da 6p dllng Th6ng ht sii 200/2Ol4m_BTC BO Tdi chinh ban henh 22 thAng 12 nam 201r' (-'l h6ng ru 200 ) hudmg din cha d6 kC roan cho doanh nghjip IV C6c chinh sdch k6 to{n Tian vi crc ,p dung khoen tuong itr(rng tian Tian va.c6c kho.dn ruong duorg tiin bao gdrn ti6n mat rai quy, c6c khoan tiin grii kh6ng kj hgn, c6c khoan ddu tu ngin han, c6 kha nang rhanh khoan cao, de deng chuydn d6i rhanh din !d it rui ro [en quan diln vi6c biiin ddng gi6tri Crc kloan dau t a! tutii chinh khoan ddu tu nan giit din ngat ddo han C6c khoan dau u nim git diln ngdy ddo han bao g6m cjc khoan rian gui ngan hang c6 ki han ma T6nts git diin deo hAn Thu nha! lai dj cdc khodn tidD gui ngan Mrg c6 ki han ghi nhan ffin 860 c6o kiit qua hoat d6ng kinh doanh ren co s6 du thu C6ng ty co y dinh vd khe ning kloan cho vay alugc xAc dinh theo gi6 g6c tri di c6c khoan dU ph6ng phdi rhu kh6 ddi D,r phdng phai thu k1l6 ddi c6c klroan cho vay cia T6ng C6ng ry dugc trich hp theo c.ic quy dinh kii to6n hien hanh Cdc Ddu u rdo c6ng ty C6ng ry lA m6t c6ng ty md T6ng C6ng ty git c6 ph6n chi ph6i (tren 50y") ciing nhu quyan kiam so6r tuong img Ddu tu vao cdng ty duo.c hach iorn rheo gi6 viin, bao gdm pf,i tien qu- r,u" tidp cric d6n khoan diu tu Tai cac gitun giA dau tu (n6u c6) k, "fri k6 toan ri6p theo, c6€ khodn aiu tu a,rgc iac dinh *reo giri g6c tru cdc khoAn ,a lu edo totlt ty lten Kel C6n8tylienkdlldmotcdngtymaT6ngC6ngtyc6ahhuoryd6ngkanhmgkh6ngphaildc6ngrycon hay c6ng ty li6o doanh cua T6ng C6ng ty Anh huong ding kE tha hien o quyan tham gia viec dua cic quyiit dinh va chinh s6ch tai chinh ve ho4t dong ctra ben nhan diu tu nhmg kh6ng c6 aLnh hlrong va mit kidm so6t hodc ddng ki6m sodt nhiing chinh s6ch Dny CAc khoen g6p v6n lien k6t dusc trinh bay biing can d6i k6 roan rh€o gia g(ic T?i cAc giii g6c tri c6c khoan Dau M fio c6ng k, kii todn fi6p theo, c6c khoan ddu ru duoc xric dinh theo giiim gia dau lu (nEu c6) c! vijn cia don li khdc Diu ru vdo c6ng cp v6n cia don vi khac phan 6nh c6c khoan dAu tu cong cu v6n nhung T6ng Cong ry diu tu khong c6 quyan ki6m so61, ddng kiam soat ho6c c6 Ani huong deng k6 d6i v6i bcn duo c Khoan g;aLm diu tu vdo c6ng cU viin cdc don v! kll.ic duorc phan 6nI theo nguyen gie ftr c6c khoan du phdng gi6 ddu tu Dn phnng gian gid diiu tt tdi chlnh ddi hql Du phdng giem gia diu tu tdi chinh ddi h4n Id khodn du phong ld di,u tu rai chlnh hoa! d6ng kinh ty con, c6ng ty liCn kil vd cr{c khoaa ddu tu dai han kMc Khoan du phdng nAy duoc trich lap theo c6c quy dinh hign hanh c6 lien quan doanh thua 16 cria cac cdng Nq phai thu No phai thu la sii tian c6 th6 thu hdi cna kiach hang hoic cac d6i tugng kh6c va duoc trinh bay theo gi6 tri ghi sd tnr di cac khoar du phdng phai rhu kh6 ddi Du phdng phai thu kh6 ddi du.,c trich hp cho nhiing khoan phai thu de qu6 han toan trr sau rhAng ICn hoac cac khoen thu ma ogudi ng kh6 c6 khe ntug thani toAn bi thanl l)r, phe san hay cdc kh6 trd khin tuong ru vd c6 thd ki6ng tha toiin cec khoan ng Hang lajn kho gita gi6 giic ve giA t{ thuAn c6 thii thUc hiCn duoc Gi, g6c hdng rdn kho bao gdm chi phi nguyen vat li6u lruc tiiip, chi phl lao dong trUc tiiip va chi phi siLn xudt chung, neu c6, d€ c6 duorc Mng t6n kho d dia dil.m va tr+ng thri hiqn tai Hing t6n kho dr.roc hach to{n theo phuonB ph6p ke khai thudng xuyen va tinh gi6 theo phuong phep thuc t6 dich danh d6i vdi nguyen phu lieu vA plruong ph6p biil qu6n gia quyan d6i v6i phdm Chi phi san xuit kinh doanh dd dang dAnh gi6 theo chi phl nguyCn vat lieu cia san phAn may mac tr€n aic cdng do4n srin xudt Ci6 rri thudn c6 the thuc hien duoc duorc x6c dinh beng gi6 b6n udc tinh rrir c6c chi phi udc tlnh da hoan Hdng tdn kho duoc x6c dinh trCn co sd gie th6p hon san phAm cimg chi phi ti6p thi, b6n hang ve phen ph6i phet sinh Dli phdng giAm Bi, hang dn kho duqc trich lap cho heng djn kho ldn dAng, chem luan chuyen vii Bia 1ri ghi s6 ctra hdng t6n kho cao bon gie tr! thuAn c6 th6 thuc hien duoc tai thdi diam k6t finc nien da kE toan Tii sin cii d h hnu hinh vi kh6u hao Tdisen c6 dinh hi.o hinh duqc trinh bdy theo nguyen gietnrgie ri hao mdn tty kii Nguy€n gie rdi siill cit dinh hru hlnh bao gdm gi6 mua va toan bO cec chi phi IiCn quan kh6c liCn quan truc tiiip di n viec dua tdi sdn vao fang thei gdm gia ri sAn sang s& dung Nguyen giA tai sen cii dinh hitu hinh c6c nha thiu xay duhg bao c6ng trinh hoan ban giao, cAc chi phi lien quan tnic tiiip khiic va IC pht rnroc ba Nguyen gid tdi san c6 dinl htu htntr tU lam, tu xAy dung bao gdm chi phi xay dung, chi phi phi lip dAt va cha) rhri saLn xu6t rh; t6 phdr sinh cOng chi Tai snn cii dinh htu hinh duorc kh6u hao rheo phuong ph6p dudng thing dua tren rhdi gian rirh lhdigian khiu hao nlu'sau htu dung u6c 56 nam Nhd xodng vd vat ki6n rrlc May m6c vA driil bi Phuong tien \dn fii rnrer ol quan ti' Tii -2s 3-6 san v6 hinh vA hao mdn l Tdi sen v6 hiih rhd hien gi6 theo nguyCn gi6 trt gi6 quyan srJ dung dAt ve ph6n mdn vi tinh Tai san v6 htnh dugc trinh bdy tri hao mdn lfiy k6 duqc phan b6 theo phuong phAp duong thing dua tren thdi gian sir dung hitu dung u6c tinh Th&i gian sir dung h0u ich cria tii sen v6 hinh duor u6c tinh tir 2,5 nam dCn nAm Chi phi tri trufc Chi phi tra tu6c the hiCn tian thuC dit tAi Khu C6ng nghiep DCt may Btnh An va chi phi thue c6c cta heng Chj phi thue dugc ph6n b6 vdo bdo c{o k6t qud hoar dong kinh doanl thm phuong phap dudng thing tuong ring vrli rhdi gian thuC th€o hqp ddn8 Chinher doanh thu Doanl thu ben hang dugc ghi nhan ddng thdi th6a man 6t ca nIm (5) didu kien saui da chuy6n giao phan I6n ntiro vd tqi ich gin lidn vdi quydn sd hiiu sen hanS h6a cho ngudi mua; (a) T6ng C6ng ty (b) T6ng C6ng ty kh6ng cdn nin gif quyan quan li hang h6a nhu ngudi sd htu hdng phin hoic h6a ho{c quyAn ki6m soet hing h6a; fc) Doanh lhu duoc xAc dlnh ruong d6i chic chin; (d) TOng C6ng ry se rhu duoc (e) X6c dinh duqc chi phi lgi ich kinh t6 tir giao dich b6n hdLng; va tiCn quan d6n giao dich b6n hang thu curg c6p dich vu Ia doanh rhu riJ hoar dong gia c6n8 rhu nh4p tir,"i6c cho lhu€ mr) m6c rhi6l bi, cho thuC nha kho Doanh rhu cia giao dich vd cung c6p dich w dugc ghi nh4n kiit qun cia giao dich d6 duoc xrc di,rh m6r c6ch d6ng tin cey Ki:t quA cr)a giao dich cung cAp dich vU duqc DoarrJr thoa man t;l ci xdc dinh o6n (4) diAu kien sau: a, Doanh lhu duoc rac dinlr tuong d6i chic chin; b) Cd kha nang thu duoc loi ich kinl t6 tit giao dich cung cAp dich vu d6; c) d) Xric dinh duorc phin c6ng viec da ho,n thenh Bi kiit thtrc ni€n dO k6 torn; va xec diih duqc chi phi phat sinh cho giao dich va chi phi da hodn thenh giao dich cung cAp dich vu d6 Lai tian gid dLrqc ghi nhAn trCn co sd ddn tich, dud c x6c dinh tren sii du c6c tdi khoan tian Stti vd lai su6t ,p dung Lai tir cac khoan dAu tu d{igc ghi nhAn T6ng C6ng ty cd quyan nnan khoen lai Ngoai tC xi l, chenl l6ch t, gi6 theo huong ddn cua Chu6n muc kii toan Viet Narn s6 10 (VAS 10) "Anh huong cua viec dlay ddi ti gi6 h6i dori" Th€o d6, cec nghiep vu ph,it sin-h bang ngoai te dugc chuyAn diii theo ti gi6 tei phat sinn nghiep vu s6 du c6c khoaln muc tian tC c6 giSc ngoai re tai k6t thtc niCn dO k6 toen duorc chuyen d6i theo ti gie tai ngny Chenh ICch ri gi, phat sinh dvoc h4ch todn vao 860 c6o k6t qua ho?t dong kinh doann Lai chcnh lCch ti gie d6nh gi6 lai cac s6 du tai Tdng C6ng ty 6p dung kiit thfc ni6n d6 Chi phl ili vay kE toan Chi phi lai vay duqc ghi nhan kh6ng duqc ding dd chia cho cdc cd d6ng vio b6o c6o k6t que hoat dong kinh doar l kti phAt sinh Thui doani nghiep lha hien rdng gii ui ctla sd thu6 phai ua hicn tai phdita hi€ntai duo,,c tinh dlra tren thu nhap chiu tnua lrong najn Thu nhip chiu thG khAc v6i loi nhuAn thuan duqc trinh bay ren b6o c6o kil qua hoat d6.ng kinh doanh vi thu nhap chiu thu6 kh6ng bao gdm c6c khoen thu nhap hay chi phi t{nh thu6 hoic dugc khAu tri, c6c ndm khac vd ngoei m kh6ng bao gdm c6c chi tieu kh6ng chiu thuii ho4c kh6ng duorc khiu t lr Vi& xac dinh thuit thu nilp doanh nghiep phai nop cia T6ng Cdng ty can cir vao clic quy din-h hien hanh va thu6 Tuy nhi6n, nhtng quy ilinl ney thay diii theo ting thdi ky va viec xec dinh sau cr)ng va thu6 rhu nhap doanh nghicp tr)y thuoc vdo kiit qui ki&n tra qia co quan thuii c6 thAm quydn ThuE Lhu nnAp Sii thu6 Cac loa; lhue kllc duoc dp dUnB theo Gic Ph6n ph6i lqi nhuOn, Iu thu6 hign Mnh tAi Viet Nam trich llp cdc qu, Tiing C6ng ty thlrc hien phan phiii lqi nhuan ve tr{ch lAp c4c qu9 theo diau Ie t6 chfc ve ho4t d6ng cira c6ng ty c6 phin v, theo Nehi quyii cua Dai hoi ddne cd d6ng lhudng rien V.ThAnqltu b6 srns cho c{c kholn muc triDh b}Ly tronsBnne c6r d5ik6 tonn vitinh : VND Do?r Tian vi cic khonn iuore iln'ore tiaD Cu6i narn ),140,201,286 247.312,339,618 - Tien m4t - TiEn sni nsan hane kh6ns k, han - Tijong duong tian c6ns C6c khonn iDiu tu dlu Nsin itdn ltsiy dio 113.211,982,329 104,800.000,000 339252,s40,904 218,7 45.939,8-67 hsr eiic cu6i nim cie 199,065,000000 199,065,000.000 hsD - Tidn sni_c6 ld ha, - Trri phi6! - Cic khoin diu tri khnc n2) 90,800,000.000 triiichinh nin sitr Gi6 ar) Dau nam 733.957,538 DAu d 199,06s,000,000 199,055,000,000 71,625,265,240 C6ns ty INHH C6na ty TNHH C6ns ry TNHH c6ns ty TNHH C6ns ty TNHH 16,500.000,000 17,170,500,000 14,309,600,000 may Thuar Ti6n Ti6n Thunn Nm Thien Vier Tian Meko may Viet Hdnq Diu tuvio c6nety li6n k6t Diu Gii tri shi Dv rhdna - Dau t'r vto c6ns ty co (643,533,544) sd (641,533,544) 2t.t45.165,240 2,s00,000,000 2\.145,t65,240 2.500,000,000 (7,415,381,530) C6.s ty C6 phin may C6ns Tidn 6,460,000,000 6,460,000,000 C6ns ty Cd phin DdnsTi6n C6na ty C6 phdn may Tian Ti6n LOnP ryCO Dnan mav vret lan 6,645,000,000 6,645.000.000 9,327 ,200.000 9.32',t.200,000 1,829.800,000 6.415.500,000 Bi TNHH Nhrn Thoi 6.4i5.500,000 2,37t.t95.263 23,138,840,000 15,000.000,000 2.450.000,000 c6ns ty cP co Thri Dric Cty CP T6ns hqp Ni.h Thuan c6ns ty TNHH Vi6t Khenh - DAu tn vio ilon vitihic C6ng ty CP C6ns E CP vDA De Nans Cty CP det may Li€n Phuonq Nsen Hana CPTM D6ns ,,i NAan hanq NAoai thuonq VN C6ns CP chi may Phons ViCt C6ns ly CP DTPT VINATEX t (261,853.327) 5.272,500,000 7,268,031,132 '7 5.764,800,000 280,000.000 6,000.000,000 15,06t,750,000 22.146.820,000 thr khich hnng i) Plairhu khich hingng;n hall Phlii 2,371.195,263 14.359.000,000 23,138,840,000 15.000,000,000 2,450,000,000 55253J70.000 (8,666,096.950) 5,764,800,000 280,000,000 6,000,000,000 15,061,750,000 (4,203,702,895) 22,146,820,000 1,000,000,000 1,000.000,000 5,000,000,000 5,000.000.000 Cuiii nam Diu ,ram 824,976,469,41t 262,900,37 4,610 265.191 129,241 - Phairhu kh6ch hdng lecec ben liCn quan 316,455,t62,965 340,438,657,406 ' 293.258,512,35 219,t46,682,763 Cec khodn phdi thu khach heng khac b) Phrii thu khich hnnE dii hxr 1557 ,790.196\ 268.031,t12 872,614,049,932 Miisubishi Corporation 0.034.640.858) 5,272,500.000 10.000,000.000 (5.305.718.783) 55253.370,000 02.869.799.845) ui DTPT BinhThing (1,592,43r.054) 2,67t.051,100 0,841,809,420) 14,359,000,000 C ian Viet Tiatr 112,588,894,454 2.600,000,000 6,'.780.774,959 1,829.800,000 ty C6phin may TayD6 C6ns tv LD SX Mex ViCl Phat cry rNHU LD SX iit nhrr€ V6tlhuen C6nq ly C6 phan Vier Hunq Cty CP NPL Det may An C6ne ty CP vift Ti6n D6nsi Du phdnq 16,500,000,000 17,170,500.000 14,309,600,000 C6ns ty C6 phAn may viCt Thinh COns ndm 71,625J65240 1r9,917,841,354 2,600,000,000 6,780,77 4,959 c6ne A C6 phi mav \rmh Ti6n - 177,220.000.000 vto dor vi kh6c cu6i nam Cly Gi6 tri shi so r77120,000,000 17?,220,000,000 r77.220,000,000 Dii hu b) DAu tu e6p v6n - nm cie qiic shi s6 06.995.850.641) (r 1,285,173.200) (5.710.677.441) Phni thu khic cu6i nam Gieri ") a Ngin hln Ginrj Dq phong Ki cuoc, ki qui - Phei thu klec Du phdng 6,76L429,664 9,670,902,471 Phej thu nsui'i lao dona - Dau nam 2,195,599,624 1,064,067,341 56,890,040 6,41t,235,506 6,703.939,624 b) Dni hfn s Hnngt6n kho: cu6i nnm DAu Gil g6c Du phdng - Heng dane di heD dusng Nsuyen licu, v6t - liiu - Thlnh - Hnng h6a - Hens pham sti t28,316,252,095 \29,642,068,464 354,783,794 218,511,160 155,102,004,671 182,199,740,539 c0flc - Chi phi trii trudc Chi phithue mit bing (9,7 5E,32',7 ,2a9) 286,257,965,751 11,744,5t5,999 (797,402,0s4) 22,619,757,135 3,191,804,9t4 (63,931.438) 3,471,356,220 575!98rJ13,t92 o0,619,660,7Er) 698257,821,6t2 217 ben ,065,9st,719 Cuiii nam Dfu nam 4,3E7,904,000 822,55].,687 4J87,904.000 822,551,6a7 36,493,255,247 13,101.356.732 36,493235241 13,10r356,732 - C6ns cu dunscu xu61 dnng CAc khoan khAc c0ne b) - Dai han chi phi thu6 dir - Chi phithuC mdt bing c0nc Du phdng 73,848,421,143 - C6ng cp, duns cu - Chi phi SXKD dodang iim (12.27 s,641 ,290) o2215,641,290) }FF fts ,3\d qid; NSh ;.i ;.i qd? :-.t xH s 3:: -i *j ;' i i! ct Pe ! ;' -o +l + d33 o o F ; - 3S ts !3 Rg -i: ;: &x.1 Se Na! i\ + :!! 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"*c Y36',,,,1 z33:3 3, ;3i!', 91 {r i3 p'f"eEE -E \_ >> !>> I I Phdilri ltgudi brn ngin h{n l)am DAu nam cie lri 56 c6 khnnengtrino cirtri Sd co kha nang lra nq 210,381.t6J.827 2roj8.t61.827 t0t,90;.040,202 tot,9oo,o40.2o2 Cuiii Corporation - cac b6n liar quan - Cec d6i ruonS khnc cong ' M itsubishi 589,295,'148,253 sE9.295.748,253 566.62?,s12.688 420,042,022,262 420.042,022,262 351,t14,096,194 7,219,1fi,934342 1,219,na,934}42 1,026J41,949,684 Lhrc a) Nein h?n tJ Phdi lra cu6i fi2,011,034,2r4 han - CA trc tqiniuan phaita cac khodn phdi M, phei nop - Nhan ki quy, ki cuo! 112,100,000,000 khec h?n Nhen ki qui, ki cuoc dAi - Cjc khoir phd;r,i phai.op khrc 9,335.034,214 $2,646A00 $2,646,400 han - Diu nam t6\163,642,7./0 176,000,000 ns6n _- b) Dni n6m 6,236,s3s,246 126,000,0u0,000 34,g26,703,s24 2,493,146,400 2,493,t46,400 14 rrr:ii phi6u chuyan d6i: a rr6i phiSu chuy6n d6i rhoi diim phar hanh : qi thM di6n dlu kj,l l.2r20tj k) - Sit luqnstnii phiau chuydn d6i MAnh - ry 16 gi, 100 000 han 86c 1.400.000 tflii phi6u d rei phiiu, Lni suAr : 5a, nam : r: b TrAi phi6u chuy6n d6i iiuqc chuy6n da chuycn V6n g6p chii sd hnu Cu6i Du phdng phrii trn l0 thinh c6 phi6u ki: d6i i 400.000 trai phi6u rhdnh 14.000.000 cd phi6D vri 8ie chuya, d6i h t 0.fi0 d/ c6 phi6u V6n g6p chn sd hnu k, tang ls narn : chuyan d6ithanh cii phi6u Nsay I /22016 :3 : nim : dii 140.000.000.000 d 420.000.000.000 d han Du phons phAi rri dni han rha hien s6 du khoAn dq phdnS phni be tro cAp th6i viec th€o Luet ho dOnS 566.627,812,688 3s7,8 14.096.294 1,026,t4t,949.684 .: j q o9 , 9- "1 | o^-" 6- o) d" o^ vr q " , q ar o^ , ^1 , F: \ 6- e" l F F o h o c.r o" F a=e e Q9 E- E- 5" 5= UE ! za =8 >- =o a -: a= dd E6e zo\? n+ eo oe-u- - e o s.d = 88 ,its q =6 =E ! 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