Lar tren gu t. tten cho vay CO tfc, lo-i nhuan duoc chia
20. CHI PHi TAI CHINH
Don vi tinh 30/06t2015 0l/01/2015 I(y ke torin nr Ol/01/2015 d.5n nsdv 30/06/201.5
USD 1.017,40 1.055,70
6 thring dAu 6 th6ng dAu
ndm 2015 ndm 2014
3.602.853.341 10.831.661.338
7.000.008.000 10.000.000.000
10.602.861.341 20.831.661.338
r' rl '..i-" - ;1', r
?+\'
tr'
,.rr-m *i
6 th6ng ddu ndm 2015
6 thring dAu
nim 2014
Ldi ti€n vay
L6 chcnh l6ch t! giri do ddnh gi6 lai s6 du cu6i k!
Trich idp b6 sung du phdng c6c khodn dAu tu tdi chinh ddi han
9.633.896.407 3.743.r30.833
- 2.640.000.000
2s.485.0s5.'/02 ?.897.368.068
35.118.952.109 14.280.498.901
2I. CHI PHi QUAN LY DOANH NGHIEP
Chiphi nguy€n li6u, vflt Ii6u Chi phi nhdn c6ng
Chi phi khdu hao tdi san c6 dinh Chi phi du phdng phdi thu khd doi Thu€, phi, vd 16 phi
Chi phi dich w mua ngodi Chi phi khdc bang ti€n
22. THU NHAP KHJ.C
Thu nhdp ttr stt dung Thuong hi6u HApACO
Loi thii vC ddt khi thuc hiCn g6p viin tai C6ng ty TNHH BCnl vi€n.eu6c tr1
Green (x) Thu nhdp kh6c
- 3.638.062.112 74.500.000.000
347.453 3 9,000.000 6 th6ng dAu
ndm 2015
o rnang dau ndm 2014 VND
2 .403 .6',7 6 .042 16.363.482
2 5 8.070.0 00 3.0 0 0.0 00
| .268 .669 .1 45 1.66t.790.222
\TND 10.7 r 9.000 1.708.145.820
4 5. 141.017
791.057.'/81
3 .012 .3't 2 .889
s.6'11.569.491 s.567.436.507
6 th6ng dAu ndm 2015
6 th6ng ddu nAm 2014
Cdng ty C6 phin Tdp ctoin HApAco Bio clio riichinh ricng
l:tnqiolorn'."j(lr"nhHo,-O.N-oOu)en lpHai pnon!, K) ke Loarr tLr npa) 0l0..0l.ddnnpa);0002015
(*): Theo th6a thuan g6p v6n dAu tu ngdy I 1/06/20 i 5 giira TAp dodn HAPACo vir c6ng ty TNHH B6ni vi€n euiic tii
Green, TAp dodn HAPACo thuc hi€n g6p v6n bdng quvcn ,ir dung 16 dar rhuc tai s6i38 nguyen van Linh, Ni6m Nghia, Ld chdn, Hdi Phdng vdi dicn tich l l .460, r m2 cria c6ng ry c6 phdn Tap doin HApAco: cia ui uon gop tuong r'.ng duo-c hri ben rhor rhran la 74.5 ry d6ng.
23. CHI PHi KHAC
6 th6ng dAu 6 th6ng diu
nAm 20 1 5 ndm 20 t4
VND 100.000.000 8.412.508.61 l
1 .60',7 .1'79 4.282.105
8.514.115.790 4.282.10s Chi phi dAu tu xAy dung Du 6n Nhd m6y di€n phi6n Con dr,ng thlrc hi€n
Chi phi ddu tu xdy durg Du An Nhd m6y loc ddu Einh Vfi dirng thu.c hi€n Chi phi khdc
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,,"*,
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Treo Quy6t dinh so soizo t :lqo-HeP ngdy l0/06120 I 5, Hdi d6ng quan tri Tdp dodn HApACo cli ciuy€t dinh xu t! chi phi du 6n Nhd m6y loc ddu Dinh Vfr vd du 6n Nhd m6y thny dic; ihicn con lson La; vdo chi phi ky k6 ioan tu ngdy 0l/01/2015 diin ngdy 30/06/2015.
24. CHI PHi THUE THU NHAP DOANH NGHIEP HIEN HANH
6 thdng diu 6 thdng diu
ndm 2015 nim 2014 T6ng loi nhudn kri to6n trLroc thuii TNDN
Cric khodn didu chinh tdng
- Chi phi kh6ng hop 16
-, Ld. do dau tLr t(ti Du an Nha nay di€n phi€n Con So.n La vd Dtr dn Nha mdy loc ddu Dinh Vi
C6c khoAn didu chinh gidm
- C6 tLlc, loi nhuAn dtroc chia Thu nhap chiu thu6 TNDN
chi phi thu6 TNDN hi€n hdnh (1hu6 suit 22%) Thuii -|N'DN phai n6p dAu nim
Thuii TNDN da nOp trong ky
Thui5 TNDN phni nop cui5i ky 25. CONC CU TAI CHINH
C6c loai cdng cq tdi chinh cia Tdp dodn HApACO bao giim:
VND
3 5.85 8.571 .404 9.966.945.I I i L4 51.436 5A0
8.5t2.508.6t1 (7.000.008.000) (7.000.008.000)
38.825.508.515
VND
4.656.505.937 43.203.000 13.2 0 3.000
( 10,000.000.000) 0 a.00a.000.000)
(5.300.291.063) 8.541.61 1.873
2.450.184.835 (2 .026 .7 80 .3 65)
423.404.470
8.965.0t6.J43 423.404.470
Gia tri so ki5 toan
30106t2015 0 t/0 l/20 l5
Tirisrin tir i chinh
Tidn vd c6c khoan tuong duong tien Phai thu khech hdng, ph6i thu kh6c C6c khoAn cho vay
EAu tu ngin han tJau tLI dal han
c0ng
Gi6 Drr phdng Gi6 Dr phdng
VND 4.698.738.708
1 85.802. i0 1.544 (2.260.7 42.434) 17 1.000.4ss.797 (2.002.672.434)
- 120.649 .865 .608
(27 8.242) (279.042) 3 63 .842
\.ND l'75.6t6.314 1t1.427.230.226
363.842
46s.3 s6.1 44.591 (11.126.6s2.7 1 4) 40.624.2s 1.523 (1 1.036.460.7 39 )
7 67.284.57 8.gtl o338tu?41"r0) !1?.ts0J53144 (1303r.411J15)
-.j--.---.---_.--'
---- -\.@
c6ng ty cii phin TAp tloin HApAco Bio ciio tiichinh
riong
0n6/20t5
Cia tri so ke to,n
30 t06t20 t 5 0 r/01/2015 No phrii trd tii chirh
Vay vd no
Phii tr-d ngud.i ban, phai tra khdc Chi phiphdi h.a
Ctlno
VND
201.',704.167.201 203.716.053.950
69.615.291.873 86.210.615.292
4.968.584.689 3.9S0.473.149
2',7 6.288.613 .7 66 293.907.142.39t
Tdi san tdi chinli vd no phdi tra tai chinh chua duoc diini gid lai theo gi6 tri hqp Iy tai ngdy kiit thirc ni€n dd kc to6n do rh6ng tu 2r,l2'oelrr-Brc vd cric quv dinr hidn hdnh yc" i, ui"r'it'e;;1;;';il;;'*"r0,
^,*,n-*,,
d6i v6i c6ng cu tdi chinh nhung kh6ng dua ra cdc huongian tuong duqng cho vi6c d6nh girl vd ghi nhdn gi6 tri hqp lti,
c:i1 cec.:di s'in rdi chinh vd.no phrii tra tdi chinh, ngoai,.u .,i" kio6n trich r6p du phdng no phai thu kh6 ddi vd du phdng giim giri cric khoin ddu tu chfng khodn d6 duoc n€u chi tiiit tai cac thuyet o,i"r' ric" q"^i. ^- "'- '''
QuAn ly riii ro tii chinh
Rtli ro tdi chinh cria TAp dodn HAPACo bao. gdm riri ro thi truong, rii ro tin dung va riri ro thanh krodn. TAp dodn
11PA:9 da lav dgng ho thdng kidm soat nham dam bao sg
"an ffi o n'r,ic hqp l! gita chi phi rrii ro phar sinh vd chi phi quAn Ij rui ro Ban T6ng Gi6m d6c Tdp dodn HApACO c6 tr6ch niicm theo d6i quy trinh quan l)i riri ro dC daln bao su can bAng hgp lj giiLa rui ro vd ki6m so6t rui ro.
Rtii ro th! trydng
Hoat d6ng kirrh doanh cua Tdp doirn ltAPAco s6 chLi y€u chiu rLii ro khi c6 su thay d6i ve gie, ti gid h6i doai vd lai suet.
Rrii ro vd giri:
Tap dodn HAPACo chiu mi ro vA giri cua cdc.c6ng cu v6n phdt sinh tir ciic khoan dAu tu c6 phi6u ng6n han vd ddi han do rinh khong chac chan vd gia ruon! rui .ua .o pr,-ie, iau ;; ;;; ;;;; da" * ;J ;;;;;;; il;;;:;ffi t# _r:
dich chidn lusc liiu dai, tai thoi didm k6t thric nam tdi
"rrr"rr rap a"a" uapACo chua c6 k6 hoach bdn c6c khodn dau Rtti ro va ti gia h6i dodi:
Tdp dodn HAPACo chiu rii ro vd t)i gi6 do gi6 tri hol Iy cLia c6c lu6ng tidn trong tuong lai cLia m6t c6ng cu tdi chini
s€ bi€n dQng theo nltng thay d6i cria { giri ngoai tc khic6c khoan vay', doanh thu vd chi phi cia Tap dodn HApACo
duo-c thuc hi€n bing dcrn vi ti€n t€ khric vJi d6ig Viet Nam.
Rii ro vd lai sudt:
Tip doan}IAPACo chiu rii ro
Yd lai su6t do,gi6 tri h9p l)i cia c6c ludng ti6n trong tuong lai cia mot cong cu tdi chinh sE bicn d6ng theo nhfing thay d6i cia lai su6i ttri truong'kni rap aoan'uaeaco c6 phat sinh ciic khodn ti€n grii co
lroac khong co kv han. cdc k}odn ral.ra no cl^lu tai .uar-rha noi'Tdp;o;n HApACo quan lj rui ro ldj sudr bing cich phan tich tinh hinh canh tranh trcn thi truong de co duoc cac lai suAt co loi cho muc dich cia T6p dodn HApACo.
Rtii ro tht tl4tng
Rl]i ro tin dung Id nli ro md m6t bcn tham gia trong mdr c6ng cu tdi chini hoac hqp dong kh6ng c6 khd ning thqc hi6n duo-c nghia ru cia minh dAn d6n t6n_ th-dt vd tai chinl crro Tip dodn HApACo. Tflp dodn HApACo co cric riri ro tin dung tu hoat d6ng ddng srin xudt kinh doanh (chri yilu ooi voicac khoan prrai thu khrich hdng) vd hoat dong tai chinl
t bao gom tiin gii ngrin hdng, cho vay vd cdc cong cu lai chini khdc).
lz l
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C6ng ty C6 phin Tnp doin HApACO 860 cdo rii chinh ricng Tdng 5+6 Tda da Khanh HOi - Q.NgO Quydn - TP Hai Phong Ky kii totn tU ngdy 01/01/2015 den ngdy 30/06/2015
Til I nam trd Tren 5 nam Cgng
xuon Tai ngny 30/06/2015
TiAn vd c6c khoan tuong duong tidn Phai thu kl6ch hdng, phai thu kh6c C6c khoAn cho vay
EAu tu ng6n han DAu tLr ddi han
c0ng
Taingny 0l/01/2015
Ti€n vA c6c khoan tuong duong ti6n Phdi thu khtch hdng, phdi thu khric Cdc khoAn cho vay
Ddu tu ngin han uau tLr dal han
c0ng
Tai ngny 30/06/2015 Vay vi.no
Phii trd ngudi b6n, phai tra kh6c Chi phi phditrd
c0ng
Tai ngdy 01/01/2015 Vay vd no
Phdi trd ngudi b6n, phdi trd kh6c Chi phi phdi trd
C0ng
115.616.314 168.997.781 36i
48.939.865.608 71.710.000.000
8 5.600
- t7 5.616.314
- t68.99'7 .783.363
- 120.649.865.608
' 85.600
29.581.790.',l84 29.58't.190.784 4.698.738.708
183.54r.359.110
1 I r.335.230.226 84.800
Trdn I ndm diin 5 ndm
\,.ND
92.000.000
VND
454.229.4g1 .81;
\'rND 4.698.73 8.708 183.541.359.1l0
1 1t .421 .230.226 84.8 00
45 4 .229 .49 I .8',7 7
\"ND
299.5'/5.412.844 92.000.000 454.229.491.817 753.896.901.721
218.1r3.350.945 71.710.000.000 29.587.190.784 3ts.411.14]l.729 ")"
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Rii ro tltqnh khoAn
Riri ro thanh khoin ld rLii ro Tip dodn HAPACO gip kh6 khdn khi thuc hi€n c6c nghia ru tdi chinh do thi6u v6n. Rii ro
thanh khoan cia Tap doan HAPACo chi ydu phat sinl til vi€c cdc td.i sdn tdi chinh va no phai tra tii chinh c6 cdc thdi di6m d6o han kldc nhau.
Thdi han thanh toiin cia ciic khodn no phdi tra tari chinh dua tr€n c6c khoAn thanh toiin du ki6n theo hop ddng (tr€n co so ddng tidn cria ciic khodn g6c) nlu sau: