Báo cáo tài chính công ty mẹ quý 3 năm 2016

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TONG CONG TY CP MAY VIET TIEN Dia chi : LC Mnh Xuan, phuo4 7, Q Tan Binn MAu s5 Bo1 - DN ( Ma sii thu6 : 030040 524 B0i hd,rh theo Th6ng tu 200/2014m-BTC ngny 22112,2014 cna BO Tai Chinn ) BANG CAN DOI KE TOAN Tai ngdy 30 th6ng 09 ndm 2016 Dor vl tinh : ddng CHI TIEU I A - TAI SAN NGAN HAN Tiao cic I'.honn tuong duons tian Ti6n Cac kloan tuong duong tian I II DAu tuOi chinh ngin Mi s6 s dO Phai thu vd cho vay kii ho?ch he! ddng xay dr.ng ngin h4n Phai thu ngin han khac Dlr phdns phai thu ngrn han khd ddi (+) Tei san thiitu chd xn li IV Hnngdn kho l.Hangdnkho itiu nim 2,679,605,17 6,270 453,219,100,094 218,145,939,867 1r1 451 tt3 ,945,939,861 ,2t9 ,t00,094 tt2 t22 t23 Phai thu theo ti6n 56 ll0 Du phdng giam gi6 chtng khoin kjnh doanh (*) Jran ki 100 t2t DAu tu niim gia d6n ngdy deo bqn cuiii Chtng ktoen kjnn doanh III C6c t hoetr ph6i thu ngin hen PhAi thu ngin hqn cna khach hing Si6 453,951.000,000 111 220,000,000 1',77 ,220.000,000 Y -2a 453,951,000,000 1,031,269,548,395 130 131 2399,438,193,463 104,800,000,000 120 hBo lrA lntoc CnO nguor Dan ngan Phei thu roi bO nsin hcn Thuy6t minh v.3a 1,177,181,363,808 517 ,946,727 ,772 824,97 6,469 ,410 132 134,122,847 ,067 50,463,448,602 133 t62,064,286,4s3 t2t ,780,6t6,132 206,200,000,000 173,200,000,000 134 135 136 t0,935 ,68',7 ,103 6,',|60,829,664 t37 139 140 v.5 141 584,7{2,118,539 685,982,180,322 149 595,475 ,474,s36 (13,733,355,991) (t2,215,641 ,290) V Tii 150 156,423,409,242 140,309,309,466 sen Chi phi nsin h?n LI6c tr.A trudc ngin han Thu6 GTGT duqc kh6u fin J Ihu; \,a ldc khoar kl-ic pl ar lhu Nhi nuoc Giao dich mua bd.n lai hrii phiiiu Chinh pbn I,804,'725,000 151 698,257 ,821 ,6t2 Drr phdng ginm gi6 hdng tdn kho (*) 822,551,687 t52 v.t2b 153,558,743,566 139,282,393 ,027 153 v.12b 1.059.940.676 204,364,752 505,823,044,706 519,244,361,096 154 155 B - TAI Si.N DAI HAN L C6c khoitr phai thu ddi hen Phai fiu dai han cna khrch hing Tra tru6c cho ngudi ban dni h?n Phai $u noi b0 dai h?n PhAi rhu dai h?n kh6c Dlr phdng phdi thu dii han kh6 ddi (*) II Tii sln c6 ilioh 200 210 52,612,044,630_ 51,60t,190,f64 213 t0,99'7,9t2,0',71 10,991.9t2.017 214 215 - 41,614,132,553 40,603,278,181 21t 212 216 219 220 221 - Nsuyen giA 222 2I5,165,818,113 v.8 t 233,662,565,501 232,91t,794,3 t0 ,439,652,035 683 ,460,139 ,537 214,718,68t,67 743 CHi T$U Mn s6 lui (*) 223 - cia tri hao ndn lir kE cu6i tY iliu nim s5 (s28.720.970.164)l (45O.548,345.227-) 447,136,442 7so,77tJ;1 225 226 221 Tai san c6 dinh v6 hinn - Nguyen gi6 - Gia tii hao v.9 (t4,425,478,482) ndn lui k6 (*) 23t 232 san d& dang dni hBn Chi phi san xu6t, kinh doanh dd dang ddi han Chi phi xay dUng co ban dd dang 240 242 V,6 dii hln 250 v.2b IV Tii tii chinh (13,880268,185) 230 dong sin dAu tu - Nguy€n gi6 - Gi6 tri hao mdn luY k6 (*) Ddo tu 14,631 ,O39,376 t4.872.614,924 228 Bit si6 san ca drnh tnue tal cnrnn ' Nguyen gi6 - ci6 tri hao mdn lui k6 (*) Thuy6t minh 24t 25t I Dau tu vao c6ng ry 220,81g,247,9;g 225,240,941,673 71 ,625 11 265 ,240 ,625,265,240 112,588,894,454 1r9,917,841,354 DAu tu vAo c6ng ty lien doanh,li€n k6t 252 55,253,370,000 55.253.370,000 DAu tu s6p v6n vao dor vikhAc Dlr phdng ddu tu taj chinh dai han 253 254 (21,555,534,921) (18,s88,281,695) DAu tu 260 p,ao4,240,290 13,10t,356,132 26t t2.804.240,290 13,t01 ,356,132 210 3JAs,42a220,976 2,918,683,154,559 300 310 2,t99,826,058,015 2,273,198,931,860 2,t61,a4a306,615 2l$,a40,115,335 VI Tii I Chi nin gif d6n s6n dni hqo (*) nsiy dro han khic phl tra tru6c dai han Tai san thu6 thu nnap hoan lai Thi6t bi, vat tu, phu tnng thay thit dei han Tei san dii hqn khac T6trg cOng tni snn (270 = 100 + 200) C Ng PHAI TRA I Nq ngin hqn mua tra iidn truoc ng6n han Thu6 c6c khoan phiinop Nha nu6c Chi phi phei fi ngin hqn PhAi rre n0i bO ng,in haD Phei t,n theo ti6n L dO 263 268 V.11a 313 k6 hoqch h9p ddng xav dung Doanh thu chua thuc hi6n ng6n han I,242,267 ,899,391 t44,310,342,439 312 V.12^ 27,912,388,6s4 37 6,907 314 Phni tra ngudi lao dong 262 311 PhAi tra ngudi ben nsAn han Ngudi 255 ,581,192 t 315 316 2,st2,458,900 ,113 ,599,57 ,026,341,949 ,684 119,114,558,576 13.967,546,028 403,989,118,262 34,188,526 245 20,983 ,545,269 311 3,234,089,940 318 3,007,960,120 167 ,163 ,642,170 319 V.13a 36,',722,368,352 10 Vay vd nq thue ta'i chir r ng6n hqn I1gin han 11 Du phdllg phai 320 V.10a 156,792,066,00( t29,37 5,598.286 12 Qui kten thuo4, phlc loi 13.QuYbtnh6ngia 322 168,181,641,384 ts4.882.20027s PhAi tra ngin h?n kh6c fi 14 Giao djch mua ban lai II Nq dni h+n I PhaihAnguiribAn dii trii 321 323 phi6u Chift phn 331 h?n fi 332 Phai tra noi b6 daihan Doanh thu chua thuc hien 335 PhAi tra dai han kl6c 31,971,151,40( 330 dan tru6c dni h?n Ngudi mua Chi phi phai hn dei hqin Pheiran6i bO va v6n kinh doanh : 324 daii hen 333 334 336 137 v.13b 632,646,401 169,958,156,525 cHi TIIU Mn s6 Vay ve nq thue tii chinh dai han Trri phi6u chuydn d6i IO C6 phi6u uu dii 11 ftue thu fiep hoen ki phai trd t2 Dg phdng phii dei h?n 13 Qu, phet d6n khoa hAc va c6ng nghe D- v6N CHU sO HTU I V6tr chi s& h&u I V5n g6p iua chi sd hilu Chenl Dch danh gi6 lai tai san ChCnh l&h ri sii h6i dori 339 342 v.14 140,000,000,000 v.l5 31,345,105,000 27 ,465,0t0,t25 I 985,602,162,961 644,AA1222$99 9E5,602,162,961 644,AA4 22,699 420,000,000,000 280,000,000,000 4l1a 420,000,000,000 280,000,000,000 400 v.l6 411b 412 24469,859,7 58 24A69,859,1s8 1,693,895,15; 1,693,595,r9- 411 414 4t5 416 411 419 l0 Qu, k}l{c thu6c v6n chn sd hru a0 1l 421 nhu4n sau thud chua phall ph6i aiu nlm 343 418 Lqi S5 341 QuY h6 trq sip x6p doanl nghiep dAu trl 340 tu pMt tri6D Qu, Sd cu6i mirh 338 410 - C6 phi6u ph6 &6ng c6 quyAn bi6u quydt - C6 phi6u uu dei Ihlng du v6n c6 phln Quyan chqn chuy6n ddi Mi phi6u V6n khAc cua chn sd htu c6 phi6u quy f) Thuy5t 33 ,950,611 ,t95 337,950,617,t95 l I 201481 ,790,856 769.8s0.5941 I - LNST chua ph6n ph6i lny k6 d6n cu6i kj, trudc 421a '769,E50,594 -l - LNST chua pl\en ph6i kj, ney 42lb 4/2 ,(l0 200,711 ,940262 769,8s0,5941 xDcB II Ngu6r kitrh phf yi qu, td6c 12 Ngudn v6n dlu tu Ngudn kinh phI Ngudn kiDh phl dA 431 hhn thenn TSCD T6ng c{rg ngudn v6n (440 = 300 + 400) 432 441 3,$5,428220976 2Jrt,6t3J 26 thdng Nguli l$p biau l0 ndn 2016 //;X;^-:;;a 5l co pll^l/ -il\vr0r rr Nguy6n Blch Thriy Nguy6n Trnm Arh s4,559 Trin Minh C6ng Dofl vi baocdo: ToNG coNc Ty cp MAy vI$TT0iN Eia chi , Le Miil Xur!, phuims 7, quan Tan Bi"n, Tp HCM Ma sii ilud { 030040i524 Bs hanh thlo TX6ns tu nsiy 2rI2120r 2O0rOl4/.tT.BTC o,l, Bd TAi Chrni ) BAo cAo KET QUA EoAT DONG KIN,H DoAN,tI Qfy nlm 2016 cEi Trtu M' QUi LoY Kt s6 r Doinh l2 Cic tt! b{tr hingte cuns cip dich vrr kndM giAn tnr doaln rhu lr.ooantr ou rtruln vl Mn r[ns ri l.t 1,755,448301,522 5590,892,426,?13 942.912A91 871,585,551 2,826,352.883 2.278,s26.9a\ 1,75t,517,r14,971 5.588,065071,330 4,679,060,871,519 4,256,191.807 ,064 2,108,519,477,171 u- ca".a, r,.e bdn hiDsr cungcip Doann 16 or l.hu hoar 1,916,,113,812,484 629,830,911,877 5.055.069.1n.209 di, 2A r92,0E5,61{,693 121,146,243,094 532,996,151,121 2t 15,842,815,61? 46,494.976,\82 39,7 t2.871.233 1t,779,995.059 22 5,155,065,483 14,209,651,710 23,008.906,019 22,005,294.286 1,7J0,000,000 5E4.400,040 5,250,000,000 *** "r ,-,,u0 chipb chjnl dona E, ,0,00,,u,,, bdD 4,6E1JJ9,398,500 tl t20- r0-rl) I | 2,109 462399,668 10 nhudngopvi is Lqi l, vt.l cun{ crp lo.t' '+ lr I 23 hdrc 422,469,064,455 25 65,202,301,063 47,988,931,191 161 ,764,239,093 143,560,475,687 26 44.341,445.945 37,332.976,643 138,885,7E2,818 | 10,397,106,477 ,0.Lqi trhue,rhuAi tn hoar.rdne Enhdortrh 30 93,223.6fl,a-L9 71,709$59,132 243,030,294,474 2186E5,5E3,064 2.615,61J,075 t0,?15,068,340 E,t88,093,804 lE Cbilhl | ll 12 11 qutu l, doarl Esbep 30 = 2u(u.22)"(24+25) I klAc chipb kMc Thu nIAp Lqi nhu{n ut( { 40 = chi pbj tud rN'DN 16 ch, phr rue t7 3rl2 ruan rNDN*tu 5,553,912,a19 32 \'16 2,281,130,988 986,876,159 3,583,599.189 2,9t0,591,7?9 3,272,841.831 r,628,73E816 7,131,469t151 5277,502,075 96,496,459,650 73;3E,39E648 250,1E1,?63,5?5 223,96!,0E5,139 18,136,345,230 t4.472.6t4.823 49,463,823,3t3 42.630.12t.565 7E360,114,420 62,465,783,825 200,7t1940262 1E1,332,963,s74 } hanl, =l :: l ,, I ,l"l Lci nhd|I lru rhulTNDN (60=s0,sr sl Ngqli l4p biiu vt.5 I l4.T6ns lqi nhugo ka t6.tr kutc o,,l rSo 15 31 I I \,,I,E (f 10n n 2016 TolN TRrfdrNc ).-r'? NsuyEi Eich lxny J ll crtrMD6c ION6 CO CTY Co PllArl Trin Mufi Cone rdr{c coilc TY cP mir aY vlCT TIEN chl : L€ [4inh Xdn, phuBng 7, Me s6 thud : 0300401524 Oia s6 B03a - oti ( san inh theo Thdng TAn B]nh i! 2002014m_BTC ndy 22l122fi4 cna 80 liChinh ) BAo cno uru cHUYfil nEN rE ( Theo phudflg PheP tnJc tidp ) 0[y Nam 2016 Chl tlGu rU HoaT o0NG sxlo 'L Tidn ihu ti, brn heng, cung c{p dich w vA doanh thu Ti6n chitra cho nguBi cung c{p hang hoe va dich w [-nE Ti6n chi M cho ngutl lao dono 5, t59,808,226,669 01 6,011,173,147,934 02 (4,408,913,427,318) (3,660,420,723,37'r) 03 (774,519,353,870) (642,515,776,339) Ti6n chl tra lai vay 04 (21 Ti6n chi nop thu6 Thu nhap doanh ngni€p hoat dong kinh doanh Ti6n thu khec 05 (38,334,371 ,364) ,000,000,000) 06 181,667,791,779 \47,412,670,974\ 207,328,111,283 07 (278,586,251 ,949) ('137,547,249,539) 2l 671 ,t87 ,525,212 87S,239,S17,729 Tidn chi dd mua sdm, xey d(ng TSCD vi cec TS DH khec Ti6n thu tl ly, nhu0ng ben TSCo ve cAc TS DH Tlgn chi cho vay, mua c{c cong cU nq cia ddn vi khdc 2'l (3s,525,105,792) 072,357,932,623) Ti6n thu hdi cho vay, b6n lai crc cong c(l nO c[a don vi Tidn chl deu tu ngrn han, g6p v6n ddn vi khac ti Ti6n chi khdc cho hoat dons kinh doanh l-rru chuydn tl6n I nIJ liurn tt iolt ilong llnh cHuYEil flEt{ nJ HoAT Dotlc Tign thu i6i dru tu [i doanh oiu rrr r-tJU cho vay,tidn ctwEt rtEl ru Ho r 00NG Til 3,217,505,636 23 (68,000,000,000) 24 35,000,000,000 25 chi 27 30 Ti€n thu Tign chi nO Bi ki ( 20 + 30 + l0 0ru ki tudng Iudng ti6n ) hu6no cia thay dditg gie ho'i dodi quy ddi ngoai te v, 31,281,185,370 19,242,067,561 (332,796,532,595) (336,477,927,253) tudns dudng ti6r cudl ky (50+60+61) ',',r,rru,rrr,,ro (68,524,445,950) 31,260,898,077) (126,000,000,000) (84,000,000,000) {0 (1M,217,832,390) (102,963,900,S47) 50 234,413,16t,227 t39,798,089,529 60 218,7d5,939,867 1d9,602,216,602 453,219,100,09{ 58S,{00,306,131 35 chinh chuydr ti8n thudn 6n 27.773.750.000 90,306,6't3,560 34 g6c vay chuyCn tldn tlrufn tit hoat llong v, 33,500,000,000 (202,900,000,000) t Tidn chi ka nO thua tai chinh cd t(c loi nhuan de tre ch! ch(| sO hfiu €n (60,000,000,000) cHiNH ph{t hanh cd phi6u, nhAn vdn g6p c(|a cho s0 Tidn chitd vdn g6p cho cac chi s0 hitu, mua lai cP cta Ti6n vay ngln han, dai han nhan dt4c (286,731 ,000,000) 225,070,000 26 gdp v6n vao don vi khec gti, cd tfc vA bi nhuAn dwc Ldu chuydn tidn tnurr tit [oat dong dru tu TiSn lhu ,, 61 70 Ngay 26 thang'10 nim 2016 I'lqudi lAI ! Ir,rT l'.I uN 6dn,,ltrl,'€ang TONG CONC TY CP MAY VIET TI6N Diachi: LC MiDI Xuetr, quan Tin Binh, Tp Ma s6 thu6: 0300{01524 MAu BO9.DN B& hAn! theo TT20020I4m,BTC HCM aedy22/12t2014 THUYfT MINH TAI CHiNH eW NAM 2016 I.Dic di6m ho?t ilong cta doanh nghiep Hinh thtc sd hilu viin : C6ng ty c6 phdn 2, Nganh nghe kuU doanh chrn]l : san ruat, klnh doar'r sdn ph:lm det may cac loar l Chu ki san xu6t, kinh doanh th6ng thuong : duqc thuc hi6n Il Kj k6 roin, don v! iiin tf sn dr;ng kd roin l K, k6 toan nim : b6t dAu tir ngdy 01/01, k6t thric vdo Don vi tidn tC sn trory thdi gian kn6ng qu6 12 th6ng U12 dung hong k6 to6n : ddng ViCt Nam lII Chu6n nr,rc vA Chii dO k6 to{n np d'Itrg Tdng C6ry ty da 6p dung Th6ng tu s6 2OOI2014/TT-BTC B6 Tai chinl ban hdnh ngdy 22 th6ng 12 narn 2014 r-Thong ru 200 r hu6ng drin ched6 ke ro.in cho dodnh nghi6p Iv C6c chinh s{ch k5 todn 6p dung Tian vi crc kloen tuong iluong tian mit tai qui, cAc khoen tian gii kh6ng k, han, clic khoan ddu tu ngin han, c6 khe naog khoen cao, dE dang chuy.n d6i thinh tian vd it rui ro fien quajl d6n viec bi6n ddng si6tri TiAn vd crc khoan tuong dlrong tian bao gbm tian C6c khoin iiiu tu tii chinh Cdc khodn ddu fit ndm giii din ngdy ddo hqn giit d6n ngiy dao h?n bao gdm c6c knonn ddn grli ngan hang c6 ki h?n mA T6ng C6ng ty c6 i dinh vd khA nang gir d6n d6o han Thu nhap lei u cac khoan tiin gLii nsan hary c6 ki h4n ghi nhan tren Beo ceo k6t quahoat dongkinh doanh tren co sd dqthu C6c khoAn ddu tu n6m C6c khoAn cho vay dlroc xac dinn theo gi6 g6c tru di cac khoan du phdng phdi thu kh6 ddi Dlr phdng phai thu kh6 ddi cdc khoan cho vay cria T6ng C6ng ty dugc trich hp rheo cric quy dinh k6 toan hiCn hanh Dtiu ttt vito c6ng ry C6ns ry lA mot c6ng ty ma T6ng C6ng ty git c6 phan chi ph6i (ten 50%) cing niu quydn kiAm so6t tuong irng DAu tu vio c6ng ty aluoc hach toan theo gi6 v6n, bao gdm c6c chi phl litu quan rruc ti6p d6n khoAn dAu tu Tai c6c giim gi6 ddu tu (ni!u c6) k, k6 toAn ti6p theo, cnc khoan dAu tu duoc xric dinh theo gi6 g6c tru c6c khoia DALL tu 1/do c.tne ty li.n kdt COng ry lien k6t ld mot c6ng ry me T6ng C6ng ty c6 anh huong d6ng k6 nhung kh6ry phai Id c6ng ry Aih hudnu dane kE rhe hicn d quyin tham gia vao vi6c dua cic quyiit dinh vA chinh sdch tdi chlnl va hoat dong cua bCn nh4n dAu tu nlung kh6ng c6 A r hudng va mit ki6m soet hoec ddng kjCm so6t nhiing chinh sech ndy Cec kAoAr g6p v6n liCn k6t duqc trinh bay bang cAn d6i ke to6n theo giA g6c T+i cac ki k6 toan fi6p theo, c6c kloan dau tu duoc xac dinh theo gi6 g6c trir c6c ktoan giam gi6 ddu tu (n6u c6) hay c6ng ty li6n doanh cna T6ng COng ty Ddu nr fio c6ng cq vijn c a ddn ri k*ac DAu tLr vdo c6ng cU v5n cna don vj khec phen 6nh cec khoar ddu tu c6ng cu v5n nhLmg T6ng Cong ty kh6ng c6 quydn ki6m soet, dajng kiam soet hoic co ,,rh huons deng kA d6i vdi ben duqc diu tu KhoAn diu tu vdo c6ry cy v6n cric don vi kh6c giim gia ddu tu Dv phdng siAn gid da\ tt tdi chi duo c phen 6ni theo nguyCn gi6 tnr cr{c khoan dg phdng h dai hqn Du phdng giem gi6 dau hr tdi chinh dai han ld kioan dlr phdng 16 dau tu tai cbJni hoat d6ng kini doanh thua 16 crla c6c c6ng ty con, c6ng ty lien k6t vi cac khoan dAu tu dai han kiac Khoar dtr phdng niy duoc rrich lap theo c6c quy dinh hi6n hanh c6 liCn quar Ng phii thu Ng phai thu ld s6 tian c6 th6 ghi so I l-g tl,, triri c.iu ru,a"n u di ci;c kloAn du phdng phai rhu kho ddi honc cac d6i fiiang kh6c vd duoc trtni biy theo gi6 tri Du phdng phei thu kh6 ddi duqc trich 4p cho nhtng khoin phai rhu de qu6 h4n toan ti s6u tlliry h d l6n, hoic c.ic khoan thu md nguoi no kh6 c6 kha ning to6n bi li, ph6 san hay c6c kh6 khin iLrong tu va c6 th6 kh6ng th6 thanl torn crc klloiD nq Hnng tdn kho Hdng tirn kho dugc x6c dinh tren co sd gi6 ihAp hon giiia giA g6c vd ei6 rri thuan c6 th6 rhuc hiCn dugc Gi6 giic hdng dn kho bao gajm chi phi nguyen vat liCu trrrc ti6p, chi phi lao dong truc d6p va chi pht san xuit chung, n6u c6, d6 c6 duoj hang tdn kho d dia diAm vd trang thai hiCn taj HdDg tdn kho duoc hach io[n theo phuong ph6p k6 khai drudng xuy€n vd tinl gi6 theo phuong ph6p thuc t6 dich da diii vdi nguyen phu liCu vd phumg ph6p blnh quan gia quyin aii: vOl tlant ptrdra Chi phi s6.n xu6t kiDl doanh dd dang denh gj6 theo chi phi nguy6n vet li6u cia san phim may mic trCn c6c c6ng do4n sar xu5t cii td thuin c6 tha thuc hi6n duoc duoc x6c dinh bang gje bAn u6c tinh tru c6c chi phi udc tinh d6 hoan thanl s.n ohi n cung chi phi ti6p rhi ban hang !i phin phoi phdt sinh Du phdng gidm gi6 hang tdn kno iri ghi dLrgc trich Iap cho hing tdn klo tdn dqng cham luan chuyan va giA sd cna hdng tdn kho cao hon gi6 rri rhudn c6 ihd rhuc hi6n drgc tai thoi di6n k6t thtc nidn dd k6 Tni sin cii dinh hiiu htnh vA kh6u hao Tni snn c6 dinh hnu hlnh drqc trinh bay theo nguyen gi6 trir gi6 tri hao mdn lny k6 NguyCn gie tei san c,i dinh hliu hinh bao gdm gid mua vd todn bO cdc chi phi lien quan khec li6n quan tnr3 ti6p d6n viQc dua tdi sdD vdo trqns thii sen sane su dung Nguy€n gi6 tai san c6 dinh htu hinh cec rlnd thAu xey dlmg bao gdm gi6 tri c6ng trinl hoan thAnn ban 8iao, cec chi phi li6n quan truc tiiip kh6c va IC phi ts6c b? NguyCn gie tii san ci5 dinh hau htnl tg lim, t$ xay dqng bao g6m chi pli ).ey dpng, chi phl san xu6t thuc tii phit sifi cong chi phi l6p dat vd chay thu Tai san ci5 d:nh hau hinh aluqc kl6u hao theo phuong ph6p dsdng thing dua tIen thdi gian htu dung udc tinh Thdi gian kh6u hao nhu sau: 56 nam Nhi xu dng vd vAt ki6n trtc lnrel0l Phuong tiCn van tai Lvtd) moc va Thi6t bi quan Tii li sdn v6 hioh vi -6 hao mdn tri quyAn sn drrng dAt vd phan mdm vi tinh Tdi san v6 hini duqc trio1l bdy thco nguyen gie tnr gi6 trj hao mdn liiy kii vd duoc phan b6 theo phuo€ phap dudng thang dUa tren rhdi gian sLl dung htu dung udc tinh Thdi gian sir dllllg hrlu ich crla tai san v6 hinl duqc udc tini tt 2,5 IIam Taii sdn v6 hinh the hien gi6 Chi phi tra tru6t Chi phi tra tru6c th6 hien tidn thue ddr Bi KIu C6ng nghiep DCr may Binh Ar va chi phi rhu6 c6c cia hing Chi phl thuC drqc ph6n b6 vdo brio c6o kiit quA hoar d6ng kinh doanh theo phuong ph6p dsdng ll.ing r rong ung vdi ti8i gidn rhue rheo hqp ddng Ghi nhen doanh thu Dodlh hu bi;n hiing duoc ghi nhdl dong rhoi l'o" n'an r;l ce nam (5) diiu Uin sau: (a) T6ng C6ng ry da chuy6n giao phdn l6n rui ro l{ri ich g6n liAn vdi quyAn s6 htu san phim hogc hing h6a cho ngudi mua; (b) TOns C6ng ty kh6ng cdn n6m gi t quyan q uan li hing h6a nlu ryudi sd hilu hdng h6a ho6c quyin ki0n sort hang h6a; rcr Do"nh rhu oLroc xac dinl ruong doi chic ch;n: Gl) T6ng C6ng ry sC thu duqc lgi ich kinh tA tir giao dich b6r hirg; vd (e) Xic dinh duoc chi phi lien quan d€n giao dich ban hdng Doanl thu cung c6p dich vu ld doani rhu tir hoqt d6ng gia c6ng, thu nhap tri viCc cho thu6 m6y m6c thi6t bi, cho thue nlld, kho Doanh thu cua giao dich vA cung c6p dich vu dugc ghi nhdn k6t qua cLia giao dich d6 duoc x6c dinh mot c6ch d6ng tin cay K6t quA cLia giao dich cung c6p dich thoa men trit cab6n (4) diAu kjen sau: a, Do nh rnu duoc b) C6 kha ning thu duoc ioi ich kinh \rc dinl ruong d5'cha ch;n: tn giao dich cung c6p dlch qr dri; ll,l dugc x6c dinh c) d) xac dinll dugc phin c6ng vi6c de hodn thdnh rai ngdy k6t th6c nien d6 k6 to6n; vd X6c dinh duoc chi phi phat sinii cho siao dich ve chi phi d6 hoan giao dich cung cAp dich qr d6 Lai tian gni duqc ghi nItu trCn co sd ddn tich, duoc xrc dinh trCn sii du cac tai klloan riAn gr]i va lai suAr 6p dUng Lai dr c6c khoan ddu tu dugc ghi nhAn T6ng C6ng ty c6 quyin nhan kioen lei NgoAi te T6ng COng ty 6p dulls xt li chenh lCch ti gi6 rheo hudng din ctia Chuin muc k6 to6n Viet Nam s6 10 (VAS 10) 'dnh huong cna vi6c thay d6j ry gia h6i doai,, Theo d6, c6c nghiep vu ptlir sinh bang ngoai rC duoc chuy€n d6i theo t1t gi6 tai ngdy ph6t sinl nghiCp rT Sit du c6c khoan muc tiAn t6 c6 g6c flgoai te tai ngdy kiit thtc nien d6 k6 roen duqc chuydn d6i rheo ti gi6 tai ngdy ndy ChCnh l6ch ri gj6 ph6t sinl duqc hach to6n vio Bdo cAo k.1 quA hoai d6ng kinh doanh Lai chenh lech ti gi6 d6nh gi6lai c6c s6 du hi ngdy k6t th[c niCn d6 kii toen khi]ng duoc dimg d6 chia cho c6c c6 ddng Chi phi di vay Chi phi lei vay duoc ghi nhan vdo b6o c6o k6t que hoar d6ng kinh doanh kii phat sinh rhu6 Thu6 rhu nnip doann nghiep rh6 hiCn t6ng gi6 tri cna s6 thu6 phai tra hien tai 56 thu6 phei tta hi6n rai duoc tinh dlra ren thu nhap chlu thu6 nim Thu nhap chiu rhu6 khac vdi lgi nhuan thuan duqc trinl bdy tren b6o c6o k6r qud ho?t dong kinh doanh vi rhu nhap chiu thu6 kt6ng bao gdm c6c khoan thu nhap hay chi phi tftri thu6 hoic alugc kh6u trir cec nAm kh6c vd ngoai kh6ng li6ng chiu thu6 hoic kh6ng aluoc khAu trir Vi6c xiic dinh thuii thu nhep doanl nghiep phai n6p cia T6ng C6ng ty cin cf vao c6c quy dinl hi& henh vd thu6 Tuy nJri6n, nhiing quy dinh ndy thay d6i theo tlmg thdi lci va viCc x6c dintr sau cirng vd thuii thu Iap doanh nghiCp thu6c vdo k6t qui ki6m tra cia co quan rhu6 c6 thim quydn bao gaim cAc chi tieu C;c loai rhue \hAc duoc dp dunp rheo crc lrar rhLri hien h"nh rai Vigr Nafl Phiin ph6i Ioi trhuSn trich t:ip cdc quy T6ng C6ng ty thuc hi6n ph6n ph6i toi nhuan vd rrich lap c6c qui rheo diau c6ng 1y cd phan vd theo Nghi quyiii cua Dai hoi dajng c6 d6ng thudng nien tC 16 chtc va hoat dong cta V Th6nstin b6 sunscho cdc khonn muc trinh biv tronsBine can d6i k6 to,in r Tiin vi cdc Don vi tinh | \t]D khoin tuore duons tiin cuiii ki 1,650,363,116 - Ti6n gii nean hnns kh6ns kj, han - Tumg duong tian 451,568,736.9_78 cOnE 453,219,100,091 khotn irAu tutni chinh !) Diu tu nim si[: d6tr neiLy il6o han Ddu nim 733,957,538 113,211,982.329 r04,800,000,000 218,745,939,867 Cnc ura ki han Cu6i ki Edu nam ura fft qhr so Gia tri ahi s6 153,951,000,000 151,151,000,000 t77,220,000,000 453,951.000.000 453.951,000.000 177,220,000,000 al) Nsin han - Tidn eui c6 qoc 177,220,000,000 177,220,000,000 - CAc khoan diu tu khac a2) Dii han b) DAu tue6Dv6n vAro dor vi khic cu,ii kj, tEvio c6ns tv C6ne, TNHH may Thuan Ti6n - Ddu C6ne ty TNHH may Ti6n Thuan C6ns A TNHH Nam Thien C6nq ty TNHH Vi6t Ti6n Meko C6ns ty TNHH may Vj& Hdne - DAu tr vto c6ns ty li6n k6t Diu Gia tri shi s6 Du Dhdne (1,408,0r2,11n 11,62s265,240 16,500,000,000 Gi6 tri shi s6 71,625,265,240 (1,408,012.417) 2t.t45.165,240 2,500,000,000 21,t45,165.240 2,500.000,000 (6,6r7,336.663) 119,917,841,354 2,600,000.000 6,780,774,959 C6ng ty C6 phen may C6ng Ti6n 6,460,000,000 6.460.000.000 C6ng ty C6 phan Ddng Ti6n C6ns ry C6 phan mav TiAn ri6n C6nsry cd Dhin may vici Tan COns ty C6 phin may Tey D6 C6ng ty LD SX Mex Vi€t Phai Cty TNI IH ]-D SX nit nbw ViOl Thurn 6,645.000,000 9,327,200,000 6,645,000,000 112,588.894.454 2.600,000,000 6,180,774,959 1,829,800,000 6,4t5,500,000 2,371,195.263 0.671.707.952) 2.671,053,100 t.195.263 2.3',7 C6na ry C6 Dhan ViCtHlms Cty CP NPL DCI may Binh An 14.359.000,000 14,359,000.000 23.138.840,000 23,138,840.000 c6ns ty cP vi6t Ti6n D6ns A 15,000,000.000 C6ns E CP Co Tht Dtc Cty CP Tdng hop Ninh Thuan C6ns ry TNHH Vifi Khenh - 2,450.000.000 Dlu tu vio dor vi khic ly CP DTPT Blnh Thing C6ns ty CP \DA Da N;ns C, CP det may LienPhLrons Nsen HAns CPTM D6ns A Nsan hinq Ngoai thuons C6ns ty CP chimay Phons ViCt C6De ty CP DTPT VINATEX \t{ 7.268.031.132 10.000,000,000 (1,390;762,666\ 55,253,370,000 (13,s10,185.8.t1) Phni thu kh6ch hlng a) Phii ihu kllnch hnns - 5,764,800,000 280.000.000 6.000,000,000 15,061,750,000 22,146.820,000 (9,092,458,200) (4,437,727.641\ ndn har (11,28,5,t73,2tn) k! 517,946,127,772 424,97 r60.823,612,953 26s.39 t,129,241 - Crc khodn phei thu khnch hdng k]16c 2,18,207,688,103 Phtithu khich htnsdii han 15,061,750,000 22,146.820,000 5,000,000;000 t6 ;790,196\ (16,995,850,64r) 5.000,000.000 108,9 t5,426,? (55',7 55,253,370,000 5,764,800,000 280,000,000 6,000,000,000 1,000,000,000 -Phni thu khech hdng h c6c ben IiCn quan b) 2.450,000,000 5.272,500,000 ,268,031,132 1.000,000,000 cu6i Mitsubishi Coryoratioo (1,034,640,858) 15.000,000,000 (548.866.045) 5.272,500,000 COng (1,592,43r,054) 9,327 200,000 1.829,800.000 6,,115.500.000 Nrrn Thoi Oio viot Ti6n Du phdns 16,500,000,000 17,170.500,000 14,309,600,000 r7,170,500,000 r4.309.600,000 Cdna ty C6 phan may \,/inh Ti6n C6ng q' C6 phan may vict Thinh Cty TNHH nam 6,469,41t 340,438,65',7 ,106 2t9.t46.682.763 (5.7 t0,6',7',t,441) Phni thu ( khrc Gie r) Ngiin hqn -Phei thu nsudi lao dona -K, b ctrqc, qut - PhAithu khAc Diu nam uor Ky tri Du phdng Gietr! Drphdrg 10,935,687,r03 6,760,a29,664 3.300.189.772 1,237 ,347 ,311 6.397 ,819,990 56,890,040 6,703,939.624 b) Dii h{n Hitrs t6n kho: cu6ikj, Lira - goc Diu nam Dlr phong lDng dang di tr€n duong - Nsuycn Leu, v4l leu - C6ng o!, dung cu - Chi phi SXKD dddang - Thdnh phirn - HAng 121,590,845,91l 129,642,068,464 333,993,26',7 218,511,160 164,991,327,542 182,t99,740,s39 113.',733.355.997) 13,576,400,756 gti brn tri trufc 598,47s,474,s36 286,257,96s,7 st (t2,2',7 5,641,290',) 22,6t9,',7 57,735 3,1412.15,732 c0,g Chi phi 73,848,42t,7 43 294,84t,661,328 - Hans h6a Dv phdng 3,47 (13,73J,355!997) cu6i k, I,356,220 694,25',7,82t,612 (12,27s,641290) Ddu nnm a) Ng6n hqn - Chi phi thre mit bang 1,804,725,000 822,55t,687 1,804,725!000 822,551,687 t2,804,240,290 t3.t01.356,132 12,903,279,104 13,10t,356,732 - C6ns cu, dung cu xu6t dirns - C6c khoan khac coug b) Daiihan - Chi phl thu6 dAt - Chi phi thue mft bing - CAc khoan khrc c0ns 99,038,814 kt ii Iiq RR p 3= t{ A rii E^* :; : ?? : *:; 33 a :: 99 o ; _a ;S xir Io i,i o =n ni ;: ErA !! { ; + i s =: 3"4 r EE E d =11 + sd! x- PP R, \^r 1i-" ; 9'ra !n ;r RF Q j;q9 o = ,tits o sF 'r1 E ! P i E i j"i"] sqG sge 33 == s'r'd ns * nS = ;i :: E t' s.{ ;3 =i -ri x rr :r :: i +=T