Phdn loai tdi sin tdi chinh
Vi€c ph6n loai c6c tAi sin tdi chinh ndy phg thuQc vdo bAn chdt vi muc dich cia tii sin tdi chinh vd tluoc quytlt dinh tai thdi di6m ghi nh6r ban aau. cec tai s6n tdi chinh cfa c6ng ty g6m c6c nh6m: cac khoin cho vay vd plirii tliu, tdi sin tdi chfnh sin sdne di: b6n.
18
20.
CONG TY CP BQT GIAT VA H6A CHAT DLIC GIANG
Dia chi: Sd 18, ng6 44, eh5 OfLc Giang, Phuong Thuqng Thanh, quAn Long Bi€n, TP Hd N6i BAo cAo rAr cHir\H Hop \HAr euv r
Cho ndm tii cliinh k€t thirc ngiy 3 I thSng 12 nnm 201 5
Bdn thuv6t minh bio c6o riri chinh hoo nh6t Ctic khoan ddu ta ndnt giir d€n ngiry ddo han
C6c khoan diu tu nim git d6n ngdy d6o h4n ld c6c tdi sdn tdi chirrh phi ph6i sinh vdi c6c khoin thanh to:in co dinh hoac c6 th6 x6c tlinh vd c6 kj,d6o han co dinh me cdng ty c6 y dinh vd c6 kh6 nrng gif d6n ngdy cao nan_
Cdc khoan cho vay vd phai thu
Crlc khorin cho vay vd phAi thu ld cric tii sin tdi chinh phi ph6i sinh v6i c6c khoin thanh to6n cti dinh hodc co tlre xac dirlr r a khong tluo. c ni€ln y6t tr6n lhi lruoug.
Giri t4 ghi sA ban diiu crta titi sdn tdi chitth
c6c tdi sin tdi chinh duoc ghi nh4n t4i ngiy mua vd dirng ghi nh6n tai ngdy b6n. Tai thoi di6m ghi nhan
lin ddu. cic tdi san tdi chinh tluoc ghi nhQn theo gi6 g6c cdng c6c chi phi phrit sinh kh6c 1i6n quan truc
tiiSp d6n vi6c mua, ph6t hdnh tdi san tdi chfnh 116.
No phiii trA thi chinh vh c6ng cg v5n chfr s6'hflu
Cic corrg crr tai chinlr duo-c pharr loai lir ng phai trd tii chinh hoic cong cu von chLi so hgu tai thoi diern ghi nhpn ban ddu phir hop v6i bin chAt vd dinh nghia cia no phii tri tdi chinh vi cdng cg v6n ch[r s6 hiru.
Nd phdi trd tiri chinh
Vi€c phdn loai cdc khoin no. tdi chfnh phu thu6c vdo brin ch6t vi muc dfch cia klioin ncy tdi chinh vi tluo-c quyCt dinh tai thdi di€m ghi nhdn ban rliu. No phdi tra tai chinh ctia C6ng ty g6m c6c khoan phii trA ngudi bin. vay vA no, cdc kho6n phai tra kh6c.
Tai thdi diiim ghi nhAn lin dAu, trir no ph6i tr6 li6n quan diin thu6 mua tdi chinh vd tr6i phi6u chuytin d6i tlu o-c ghi nhan theo gi6 plrdn b6, c5c khodn ng phii tri tii chinh kh6c dugc ghi nhdn ban ddu theo gi6 g5c triL cdc chi phi ph6t sinh khSc li6n quan truc tiep tlen no phrii tra tdi chinh d6.
Gie tri phan b6 duo-c x6c dinh bing gi5 tri ghi nh{n ban diu cria no phii tra tii chinh trir rli criLc khoin hodn
tri g6c, c6ng lioic triL c5c khoin phin U6 tny te tinh theo phuong ph6p lai su6t thuc t6 crJra phdn chdnh l6ch gifia giri tri ghi nhAn ban ddu vi gi6 tri d6o han, tri tli cric khoin giirn trir (truc tiilp hoic th6ng qua vi0c sil dung m6t tdi khoan du phdng) do gi6m gi6 tri ho6c do kh6ng th6 thu hoi.
Phuong phrip l6i su6t thuc t6 L phuong ph6p tinh toSn gi6 tri phin bd cua rnQt hoac mot nhorn no..phii trA
tii chinh vd ph6n b6 thu nhip I6i ho{c chi phi lii trong kj, c6 li€n quan. Lii su6t thuc t6 ld lai suit chi6t kh6u c6c lu6ng ti6n u6c tinh s0 chi trd hodc nh{n dugc trong tuong lai trong su6t vdng ddi dg ki6l cua cdng cu tdi chinh hoic ngin hon, n6u cin thiilt, tr6 v€ gi6 tri ghi sd hiCn tai thuan cia no- phdi trA tdi chfnh.
Cittg cy vin chi sO hfi'u
Cdng cu vdn chrl sd hlu Id ho. p d6ng chung t6 <fuo. c nhirng loi ich cdn l4i vd tai sin cia C6ng ty sau khi
tri di toan bQ nghia vu.
Bir tri cic cong cq tii chinh
Ciic tai sdn tdi chinh vd no- phii tri tdi chfnh chi duo-c bir trir v6i nhau vi trinh bdy gi6 tri thuAn tr€n Blng cin d6i k€ torin khi vd chi khi C6ng ty:
. C6 quy€n hop ph6p d6 bn trt gi6 tri dd duo-c ghi nhdn; vd
o Co du dinh thanh toin tr€n co so thudn hodc ghi nhan tai sdn vd thanh to6n no- phai tra ciing m6t
thdi didm. 19
I
23.
coNG ry cp B0r crAr vA n6,l cnAr pUt cr.q.Nc
Dia chi:_36 18, ng6 44, ph5 Duc Giang, phuong Thuqng Thanh, qudn Long Bi€n, Tp HAN6i BAo CAo TAI CHJNH HqP NHAT ouv I
Cho ndm tdi chfnh k6t thfc ngiy 31 th6ng l2 nnm 2015
Bfo cio theo b6 ph{n
86 phdn theo linh vuc kinh doanh ld mdt phAn c6 th6 x6c dinh ri€ng bi€t tharn gia vdo qu6 trinh sin xuat hodc cung c6p s6n phAm, dich vu vd c6 riri ro vd lo-i ich kinh i6 khac vni ciic b6 ph6n kinh doanh khiic.
T f'la:t *:" khu vlrc ilia lli ld mdt phdn c6 th6 xiic dinh ri€ng bi€t tham gia vdo qu6 trinh sen xuat hodc cung c6p san pham, dich vu trong pham vi m6t mdi trudng kinh tii cu th6"vd c6 *i ..,j IoJ-i"n n"rr rC
kh6c v6i c6c bd phdn kinh doanh trong c6c m6i trud.ng kinh16 khac.
BGn li6n quan
c6c b€n duo-c coi Id li6n quan n6u mot b€n co khd nang kidm soit ho6c c6 6nh huong ddng k6 doi v6i bcn kia trong vi6c ra quy6t dinh c5c chinh srich tdi chinh vd hoat rtong. cric b6n cting duoc xem ld b€n li€n quan nCu cirng chiu srr ki6ni soit chung hay chiu enh hu6ng tl6ng kE
"t'rung.
-
Trong vi6c xem x6t m6i qua' h€ cira c6c b€n li€n quan, bin ch6t cfia m5i quan h6 ducrc chi trong nhi6u hon hinh thric phdp t]i.
Giao dich v6i cic b€n c6 li€n quan trong n6m duo-c trinh bdy 6 thuy€t minh s6 VIII.S.
THONG TIN BO SUNG CHO CAC KHOAN MUC TRiNH BAY TRONG BANG CAN DOI KE TOAN
V,
Tidn vir c:ic khoin tuong tluong ti6n Tidn nrit
r...I ren gu I ngal hang
c0ng
Phii thu khdch hing
Khrich hing nu6c ngodi Kh6ch hdng trong nu6c C0ng
3 Tri tru6c cho ngud.i b6n
56 cu6i quf
4.289 .047 .807 2.131.3't3.5s4
Sii dAu nam 624.285.448
1 .'t 67 .496.66'7
6.420.42r.36r 8.391.782.1l5
S5 cuiii q ui
98.985.534.609 50.45s.847.647
Sli ttiu nim
69.903.981.823 20.042.850.122
r49.441.382.256 89.946.831.945
^^ a, .
DO CUO| quv
| | .484 .t 59 .29s 2.521.166.020
8.3 53.034.004 108.094.842 150.000.000 108.000.000 134.871.624
1 .005.000.000 2.248.194.000 2.465.111 .s00 t24.740.000
6 .333 ."t 61 .7 68
Sii tliu nlm
3.340.396.295 2.539.026.560 .8.353.034.004
. 923.137 .014
51s.446.625 676.366.020
3.340.396.295 124.740.000
5 10.3 60.332 Ban quin lli du 6n GPMB & TDC Ting Loong
cdng ry TNHH vat tu TB Tu6n Long NanNing Dejiang Trading Co., Ltd.
C6ng ty Cd ph6n xAy l6p 1 - petrolimex C6ng ty TNHH C6ng Nghi€p CNI C6ng ty TNHH Co di6n Eai Duong C6ng ty TNHH Eai Long
C6ng ty Xdng diu Khu vgc I C6ng ty CP 6 t6 An Vi6t Li€n dodn Eia ch6t Xa - Hi6m
Cdng ty TNHH TM DV L[i hdnh Saigonrourist Tlung tArr Ki6rr dinh vd C6ng ngh6 Dia ch6t Ciic nlid cung cdp khiic
C0ng 35.036.145.053
coNG ry cp BgT GraT vA H6a cnAr ortc cr.c.Nc
Dia chi: 36 18, ngd 44, Ph5 Duc Giang, phudng Thugng Thanh, quAn Long Bi6n, Tp Hd N6i BAo cAo fAr cHiNH Hop NHAreuv I
Cho ndm tdi chirrh k6t thic ngdy 31 thdng l2 ndm 2015 Bdn thuy6t minh b6o cdo rii chinh hgp nhAt
Phii thu vd cho vay ngin h4n Cho vay ng6n han
Cong ry.C? Hoa chAt phdn b6n Ldo Cai c0ng
5 Phiii thu ngin h4n kh6c
Ban Quzin Lli c6c Khu CN tinh Ldo Cai C6ng ty C6 phAn H6a chAt phAn b6n Ldo Cai Carn c6 t<yi qu!, k1i cuo. c
Tan fng
Cic khoin phei thu khec C0ng
Dg phdng phii thu ngin hqn kh6 tldi Du phdng no phdi thu que han thanh toen
- Du phdng cho cric khorin ng ph6i thu quri han tir' I ndm tl6n du6i 2 n6m
- Du phdng clio c6c klioin n<r phdi thu qu6 han
ti 2 nlm d6n dr.Loi 3 ndm
- Du phdng cho c6c kliodn no phii thu qu6 han tir' 3 nirn tr6 l€n
c0ng
7 Hing tdn kho Ngny€n li6u, vAt liQu C6ng cu, dung cu
Chi phi sin xuAt, kinh doanh dn dang Thdnh phdrn
c0ng
S5 cu6i quf
306 .624 .487 .433
Sii tliu nem 548.754.134.589
306.624.487.433 s48.7s4.134.589
36 cuiii quJ 750.000.000 82.032.516.780 4l .750.000 676.547.860 392.966.815
56 tldu nnm
\
750.000.000 8r.r86.590.000
4 t .750.000 778.420.261
83.893.781.455 82.756.760.261
Sii cuiii quf
500.5 1 7.71 I 10.320.965 340.537.791 149.658.955
Sii tlAu nim
500.517 .111
\0320.965 340.537.791 149.658.955
500.517.711 s00.517.711
56 cuiii quf
83.791 .162.738 206.8 t 0.04s r I .601 .3 I 8.679 6l .093.01 8.648
56 tliu nam
I 04.35 7.01 6.5 89 206.810.045 14.707.3s5.318 36.962.818.431
156.692.910.110 156.234.000.383
CONG TY CP BOT GIAT VA HOA CHAT DI/C GIANG
Dia chi:_56 18, ng6 44, ph5 Dftc Giang, phuong Thuong Thanh, qudn Long Bi€n, Tp Hd N6i BAo CAo TAI CHINH HoP NHAT OU..i I
Cho ndrn tdi chirrh k6t thfc ngdy 3 I thring l2 nim 2015
Bin th minh b6o c6o tii chinh
8 Tnng, giim tii sin c6 dinh hfru hinh
Nhit cai", vat
ki6n tric Phuong tien v4n Thi6t b!, dtng cU
trii, truy6n dAn quin ty
ntr6t Miy m6c vi
thi6t bi
c0ng Nguy6n gi,
56 diu nim fing trong kt
ilta tanl tnol
- Ddu tu rdt, dtmg co. han s6 curii ty
Gii tri hao mdn SO dau n[m
f irng do khAu hao trong k",i
s6 cu6i t<y
Cii tri cdn lti
56 clilu nirn 56 cu6i t<y
9 Ting, giim tii sin
Nguy0n gi6 Sd iliu nirm 'Iang
trong kj,do mua moi Cirm trong ki do thanh li
s6 cuili ri,
Cii tr! hao mdn Sd dau nam
Ting do khiu hao trong k!
Gidn trong k,,i do thanh lli s6 cu6i ty
Gii tricdn lii
)o oau n3m
sii cu6i t<}
386.8t0.732.559 3l 1.0t9.821.121
28.189.905.Il4 33.654.699.088
28.189.9A5.t t1 33.651.699.r,88
26.501.105. t34
r 3.199. t63.636 t3.199. t63.6J6
885.2 t4.269 '725 .216.8',73 .083 75.043.167.838
13. t99.163.636 61.844.604.202
50.714.421.625 177.467.925.608
7.218.r35.950 8.013.092.329 57.992.563.575 185.48t.017.937
336.036.304.934 133.551.895.513 357.008.074.098 159.193.502.272
cii illnh v6 hinh
Quydn si dung ttiit
rs.J54.99t.8?9 53t.640.3t8
486.776.'131 243.083.956.127
44.863.581 16.276.25,1.581 259.360.2t1.708 ,115.000.637.673 344.67 4.520.209 39 .700.268.7 70
1 4.3 54 .826 .t 5'7 r.000. | 65.722
12.1 46.2'18.9'77 24.345.27 6.a91
885.2r1.269
353.573.951
800.260.6,r0.921
540,900,427 .213
398.437.532 482.132.9\6.956
Phin m6m m{y vitinh c0ng
56.4',13.987.t87 521.666.000 56.99'7.653.181
56.473.987.187 523.666.000 56.997.653.r87
4.108.656.146 322.791.957
4.108.656.146 322.79t.957
4.431.4,18.103 4.431.448.103
52.365.331.041 523.666.000 52.888.997.041
52.566.205.084
52.042.539.084 523.666.000
22
CONG TY CP B9T GIAT VA HOA CHAT DIJC GIANG
Dia chi:_56 18, ng6 44, Ph6 Dtu GJang, phudng Thuolg Thanh, quan Long Bi6n, Tp Hd N6i BAo CAo TAI CHiNH HoP NHAT QUY I
Clro nirn tei chinh k6t thirc ngdy 3l th6ng 12 nFLm20l5 Bdn th minh b:io c6o tii chinh nndt
8 Tdng, gi6m rii sdn c6 dinh hAu hinh Nhi ciia, vft
ki6n tnic
M6y m6c vi
thiiit bi
Phuoxg ti€n yAn Thi6t bi, dr,rng cq
tdi, truy6n din qudn lf c0ng
Nguy6n gii
JO oau ncnr Tang trong k!
- tr4ua sdn n6i
Dtiu ur td-,- dung to ban SO cudi k'
CiA tr! hao mdn Sd diu narr
Ting do kh6u hao trong ki
S6 cuiii try
Gid tr! cdn lAi Sd dAu nhm S6 cuiii kj'
386.810.732.559 3l 1.0t9.821.r21
28.189.905.Ir4 33.654.699.088
28.t89.9A5.r t4 33.651.699.088 4t5.000.637.673 -J?l.o?4jroloc
Jr.?ool6s.??o
26.501.105. t34 r3.199. t63.636 t3.199. t63.636
885.214.269 725.2 t 6.873.083 75.043.767.838
r 3. | 99.163.636 6t.844.601.202 485.214-269 800.260.640.921
50.'t7 4.421.625 177.467.925.608
7.218.t35.950 8.013.092.329
rs\lrr.sonn -4ssJ?6srt
486.776.73',7 243.083.956127
4,r.863.581 16.2'16.25.7.581 259.360.2t3.708
J53.573.951 540.900.427.213 14.354.826. 157
r.000.165.722
s7.ee2.s63.s7s t85.481.0 | zeJi l*s4rqs", -sJt^640J18
336.036.304.934 133.551.895.5|3 12.146.218.91.1 398.431.532 482.132.916.956 357.008.074.098
9 Ting, gi:im tii sin c6 dinh v6 hinh
Quy6n sri.dung dit PhAn mdm m{y vi tinh c0ng
56.473.987.t8'7 523.666.000 56.997.653.187
56.473.987.t87 s23.666.000 56.997.653.t87
Nguydn gi{
Sd ddu nlnr
l dng trong ki do mua mdi Cidm trong kj,do thanh li
s6 cu6i ty
Gii tri hao mdn Sd dau nam
ling do khdu hao trong kj, Giam tiong kli do thanh Ii
s6 cu6i try
Cin tri cdn 14i
)o o0lt llam s6 cu6i t<i'
4.t08.656.146 322.'791.95'7
4.t08.656.r46 322.791.957
4.431.448.103 4.43r.448.103
52.365.331.041 523.666.000 52.888.997.04 |
52.566.205.084
52.042.539.084 523.666.000
22
cdNG ry cp Bqr GrAT vA Ho,c, cHAr ouc craNc
Dia chi: SO 18, ngd 44, Ph6 Dirc Giang, Phudng Thuong Thanh, quAn Long Bi6n, Tp Hd NOi BAO CAO IAI CHiNH HOP NHAT QUV I
Clro nim tdi chinh kCt thirc ngiy 31 th6ng 12 ndm2015 Brin th minh b6o c{o t}ri chinh ntrAt
l0 Chi phi xay dung co bin dO dang
56 tl6u nEm Chi phi ph{t sinh trong ky
Ktlt ctruy6n Yiro TSCD
trong kj,
x6t chuyiin
gi:im kh{c Sii cuiii ndm Chi phi xAy Jung Du dn
Ldo Cai
Chi phi x6y dung Du rin
Einh Vi
Chi phi xAy dung Du 6n M6
c0ng
63.264.682.953 3.2'10.049.229 57 .7 6t .668.493 2.960.68s.595
526.976.490
8.773.063.689 2.960.685.59s
526.97 6.490 63.791.659.443 6.230.734.824 s',|.7 6r.668.493 12.260.725.171
.l
11 DAu tuvio c6ng ty li6n k6t, lian doanh
Theo GiAy chiLng nhAn dang kj kinh doanh vd tldng k! thut5 s6 5300582654 rUng k! thay d6i lin 2 ngdy 04 th6ng 7 ndm 2014 do 56 K€ hoach vd Dau tu tinh Ldo cai c6p, c6ng ty dau tu vdo c6ng ty c6 phAn
H6a chet phan b6n Lio Cai 48.070.000.000 \rND, tuong duo.ng 24,04 yo v6n di6u l€. c6ng ty cp H6a
chit Di|c Giang Ldo Cai ttAu tu vdo C6ng ty CP H6a chdt Phen Bon Lao Cai 45.169.930.000 VND.
tuong drrong 22.580 o v6l diiu le.
Ch€nh l6ch^giira luo-ng c6 phi6u vd gi6 tri ddu tu ld do tli6u chinh rj, l€ thay d6i do giem tru phin lo-i ich c6 d6ng thi6u s6 dang th6 hi6n trong gi6 tri khoAn tl6u tu.
"" Gi6 tr; phin sd,hfr.u cira TAp doin tai c6c c6ng ty Ii6n k6t, li6n doanh nhu sau:
36 dAu nfun . ^','i
Lar'lo trong cong f) lten ket trong kj/
c0ng
12 Chi phi tri tru6c dii h4n
Sli oiu nam
Chi phi ph6t PhAn b6 vho sinh trong chi phi trong
nim nim
Nim nay 99.230.196.933 10.364.037.713
Nim tru6c
93.884.503.2'14
5 .3 4s .693 .659
109,594.234.646 99.230.196.933
K6t ctruy6n
giim khdc 56 cu6i nrm Chi phi thuC ddr
Chi phi c6ng cu dung cu
Chi phi sua ch0a mriy m6c
c0ng
13 Phni tri ngudi bin
32.192.27 t.041 104.725.604 2.469.559.963
3 1.865.607.63 8
1.835.304.3 r 2 326.663.403
104.72s.604 634.255.651
34.766.556.608 1.065.644.658 33.700.911.9s0
PT MANH INDONESIA
C6ng ty Cd PhAn TATICO ViCt Nam C6ng ty CP vdn tii Xuy€n Dai Duong C6ng ty Di€n Luc Gia LArr
GUANGZHOU MEIYI PLAVOURS & FRAGRANC
Cl\ DNI N San xuar Hodng Ngul dn
56 cuiii quf
399.408.636
1 .974.t34.000 314.148.158 204.662.960 163.499.7 19
Sii tliu nem 508.677.400 1.436.445.000 20.000.000
3 53.689.504 327.434.360 3115922@s
coNC Ty cp BOT GIAT VA HOA CHAT Dt/c G|ANG
:,,u^.',l,,So 18. ngd 44. ond uO" g]Tr:,fLi*g Thuo-ng Thanh, qu6n Long Bi€n, Tp Hd N6i BAo CAo TAI CHINH HoP NHAT oU* I
Clro nirn rai cirinlt ker rlruc ngdl 3 | thring l2 ndm 2015 Bdn thuy6r minh b6o cdo rii chinh hol nhit
Cty thuo.ng rnai ,rd Bao biSEddn, TNHH
C6ng ty TNHH Vdn Minh
Cty INHH ch6 tao m6y m6c hang ndng Kllic T?rrh
OCI Coryor.ation
GIVAUDAN SINGAPORE PTE LTD
C6ng ty TNHH XAy du.ng Thucrng mai Lilama C6ng 6, 1M XNK Vinh Hod - Tp Bdng Tunng C6ng ty TNHH m6t thdnh vien Apatit Vi6t Nam C6ng ty TNHH Thuong mai Dri.c Giang Nam Ninh D;
Cdng ty htu han TM Thu6n C6nh Hd KhAu Cdng ty TNHI{ vdn tii thuo-ng mai pNT C6ng ty Di€n Luc Ldo Cai
Tr6rn - HEKOU yUyANG TRADE COMPANY (Vi
D6i tLro-ng kh6c c0ng
788.702.s10 648.368.628 1.t14.344.522 24.046.037.06s 736.315.127 5.154.970.493
47 .689 .27 s .3 1 6
6 .262 .460 .060 13.27s.607.615
2.726.251.378 18.s60.302.897
49.5s7.004.831
937.510.273 693.667 .395
t.t 14.344j22 143.780.400
1 1 .005.s67 .944 s.458.648.667 t7 .013.887 .229 t3 .350.479.256 2.599_981 .584
r 0.5 I 9.I 47.68 l 19.222.424.691 24.713.038.587
173.676.093.915 r10.330.316.638
l4 Ngucri mua tri tidn trurtc
cdng ty c6 ph6n Luong thqc V6t tu N6ng nghiep Nsr-- z*frT;#
Cdng ry C6 ph6n Minh Anh Hd N6i
l,hirng Vin Ddc r4 1\vr 209.532.395
fJrolbrma 741 .589.557
Sii tliu nem
790.361.070 t3.744.350.720
2 .025 .065 .465
r.348.930.000 789. 106.s98 723.04t .134 43.099.384.320
2.580.122.931 MITSUBISHI COPRATION
D6i tuong khric C0ng
15 Thu6 vh cic khoin phni nQp Nhi nu6c
r9.960.899.210 48.540.584.983
Sii tIAu nim 56 phii n6p trong nim
s6 aa n6p
trong nim Sii cu6i nim
Thu6 cTcT hang brin n6i <lia ThLr€ GTGT hdng nhAp khAu ThuO xuat, nh6p khdu l'hu6 thLr nhdp doanh nghi€p Thu6 thu nh6p cri nhdn Thud nhd tl6t, tidn thu6 dAt C6c loai thu€ kh6c
C0ng
Trong d6:
12.694.970.836
r 7.821 .506. I 1 8
9.636.230.059 917.129.649
391 .600.000 10.000.000
t2.694.970.836
17 .273.383 .291
3 1.885.443.340 127.519.735 10.000.000
(212.446.023) 12.460.813.09s
934.622.826
391 .600.000 (760.568.8s0)
34.710.086.376 145.012.912
34.094.530.438 4r.471.436.662 61.99t.317.202 13.574.649.898
'lhu6 vd ciic khodn ph6i thu nhd nuoc Thud va cric klrodn pheii rrdp nha nu.oc c0ng
S5 cuiii qui, (212.446.023) 13.187.095.921
Sii ttiu nim
(760.568.8s0) 34.855.099.288 34.094.s30.438 13.s74.649.898
24
CONG TY CP BQT GIAT vA HoA cHAT DIIC GIANG
Dia chi: Sd 18, ngO 44, Ph6 DiLc Giang, Phuong Thucrng Thanh, quAn Long Bi6n, Tp Hd N6i BAo cAo rAr cHiNH Hdp NHAT euV r
Cho nirn tai chinh k6t thric ngdy 3 I thring 12 nim 2015 Brin !huy6t minh b6o c6o tdi chinh hg? nhil
ThuA giri tr! gia tdng
C6ng ty n6p thu6 gii tri gia teng theo phuong ph6p kh6u trii. Thui5 suAt thu6 GTGT nhu sau:
Hdng xudt khdu: 0%
Phdn bon: Khong chiu rhu€
Hdng h6a kh6c: l0%
Thui! xuit, nhpp khliu
C6ng ty kd khai vd n6p theo th6ng b6o cria HAi quan.
Thai thu nhQp doanh nghiQp
Theo GiAy chimg nhan dAu tu s6 12121000099 ngdy l4 th6ng 07 n6m 2008 do Uy ban nhdn dAn tinh Ldo Cai cip, theo quy dinh tai Phu luc ban hdnh kdm theo Nghi dinhs6 12412008,4.,1D-Cp ngdy tUl2l200| cia
Chinh phri, C6ng ty n6p thu6 thu nhAp doanh nghi€p cho thu nhdp ttL hoat ddng s6n xu6t kinh doanh v6i thu6 sLrit thuti l0% trong 15 ndnr k6 tn khi du 6n di vio hoat d6ng, tluoc mi6n tlru6 t.ong 4 nam ke tu khi c6 thu nhip til du 6n vd giAm 50% so thuii phdi n6p trong 9 nam ti6p theo (k6 tn nim 2014).
Thu nhip tir du 6n 116 r6ng dAu tu1h6m day truydn sdn xudt decalcium phot phat, supe lan, phii ndp thu6 thu nh6p doanli nghi6p v6i thu6 sudt 22%. Thu nhrip tt du 6n neu tr€n Cuoc mi6n thu€ 4 ndm kii tu ttrl cO
thu nh6p tii du 6n vd gidm 50% sd tliui! phii n0p trong 9 ndm ti6p theo quy dinh tai muc 6 diAu didu I8 th6ng tu 7812014lrr-BTC ngity 1\t6l20t4 v€ hu6ng d6n thi hdnh nghi dinh 2l 8/2013,t{D-cp ngdy 2611212013 clra chinh phLi quy dinh vd huong din thi hdnh luat thu6 thu nhdp doanh nghiep.
Thu nhap tiL du 6n mo rdng Id ph6t pho s6 2 vd thu nh6p tir c6c hoat ddng kh6c phai n6p thu6 thu nh6p doanh nghi€p vcri thu6. sudt 22%o.
Thu€ thu nhdp doanh nghi6p phii ndp trong ndm dugc du tfnh nhu sau:
I
i
T6ng lo-i nhu6n k6 to6n trtr6c thu6 Crlc khorin didu chinh tdng, giim de xdc dilh lo.i nhLrdn chiu thue nghi6p:
- Cdc khoan di6u chinh tdng C6c kho6n di€u chinli t6ng
- Cdc khoim didu chinh giam
Lo-i nhudn tiL c6ng ty lien k6t
83.668.113.649 (10.201 .842.739)
I62. 191.971 162.194.974 (r 0.361.037.7 13) (1 0.364.037.7 13)