deloitte - static2.vietstock.vnstatic2.vietstock.vn/data/khac/2016/bctc/vn/nam/bctc cty me...
TRANSCRIPT
Deloitte
TONG CONG TY LAP MAY VIET NAM - CTCP
(Thanh lOp tai nu& COng him XS h(ji ChO nghia ViOt Nam)
BAO CAO TAI CHINH RIENG DA DUVC KIEM TORN
Cho kir ho@t Ong tit ngay 06 thang 4 nam 2016 den ngay 31 thang 12 nam 2016
9 - 10 CoNG
ACH POI lifill 11 - 41 OELOITT
VIET NA
'fro oil .19
TONG CONG TY LAP MAY VItT NAM - CTCP S6 124 clii&ng Minh Khai, Quen Hai Ba Truing, Ha N(ii, CHXHCN Viet Nam
!MR
MUC LUC OMR
N61 DUNG
BAO CAO CUA BAN TONG GIAM DOC
BAO CAO KIEM TOAN DOC LAP
BANG CAN 061 KE TOAN
BAO CAO KET QUA HOAT DONG KINH DOANH
BAO CAO LlfU CHUYgN TIEN TE
THUYET MINH BAO CAO TAI CHINH RIENG
TONG LONG TY LAP MAY VItT NAM - CTCP S6 124, Outing Minh Khai, Quan Hai Ba Truing, Ha Noi, CHXHCN Viet Nam
BAO CAO CCM BAN TONG GIAM DOC
Ban T6ng Gam d6c T6ng Cong ty L5p may Viet Nam - CTCP (goi tat la "T6ng Cong ty") de trinh bao cao nay ding voi bao cao tai chinh rieng a:2 Tang Cong ty cho kit hoat dOng tit ngay 06 thang 4 nam 2016 (ngay chinh thCtc chuygn thanh cong ty c6 ph5n) d'En ngay 31 thang 12 nam 2016.
HOI HONG QUAN TRI VA BAN TONG GIAM DOC
Cac thanh vier' cua I-10i (long Quan tri va Ban T6ng Gam d6c Tang COng ty da (lieu hanh Tang COng ty tit ngay 06 theng 4 nam 2016 dEn ngay lap bao cao nay Om:
H8i deang Quan tri
Ong Nguyen Dinh Hai
Ong Le Van Tun
Ong Nguyen Van HUng
Ong BUi DUt Kien
Ong Nguyen Hub Thanh
Ch0 tich
Thanh vien
Thanh vien
Thanh vien
Thanh vien
Ban T6ng Giam d6c
Ong Le Van Tugn
Ong vu Van Dinh
Ong Tr-an Dinh Dai
Ong Ngo Quang Quji
T6ng Gam Mc
Pho T6ng Gam 1:16c
Pho T6ng Giam d6c
PhO Tang Gann d6c
(Mien nhiem ngay 16 theng 6 nam 2016)
Pho TOng Gem cleic
Pho T6ng Giam dot
Pho T6ng Giam d6c
KE Wan tru'ang
Ong Le Qu5c An
Ong Nguyen Van Wing
Ong Nguyen Manh Xing
Ong BUi Ditc Kien
TRACH NHIEM COA BAN TONG GIAM DOC
Ban T6ng Gam d6c Tong Cong ty có trech nhiem lap bao cao tai chinh rieng phan anh mot cach trung thitc va hdp Ili tinh hinh tai chinh dia Tang Cong ty tai ngay 31 thang 12 nam 2016 cling nhu' kEt qua hoat Ong kinh doanh va tinh hinh Idu chuyen tien to cho kir hoat Ong ttlr ngay 06 thang 4 nam 2016 d'En ngay 31 thang 12 nam 2016 phi hdp vai chugn myt kE Wen, chE dO kE toan doanh nghiep Viet Nam va cac quy Binh phap ljt có lien quan d'En viec lap va trinh bay bao cao tai chinh. Trong viec lap bao cao tai chinh rieng nay, Ban T6ng Giam d6c T6ng Cong ty du'Oc yeu eau phai:
• Lua chon cac chinh sach ke toan thich hdp va ap dung cac chinh sech do mot cach nhgt quen;
• Dua ra cac xet down va doc tinh met cach hop lc, va than trong;
• Neu ro cac nguyen tac ka" toen thich hdp có dudc tuan thu hay khong, co nhitng ep dung sai lech
trong yEu Can cltioc cong 1)6 va giai thich trong bao cao tai chinh rieng hay khong;
• Lap bao cao tai chinh rieng tren cd se hoat Ong lien tuc trit trubng hdp khong the cho rang T6ng
Cong ty se tigp tuc hoat (ging kinh doanh; va
Thiel Ice va thyt hien he th5ng kiem soet not b5 mot cach hub hieu cho muc Bich lap va trinh bay
b6o cao tai chinh rieng hOp ly nh5m han chE rui ro va gian Ian.
1
Thay mat H6i Tong Quan tri,
Nguyen Dinh Hai Le V •Tuen ChU tich Hei ding Quin tri
Tiing Giam deic
Thay mat va dal •ian cho Ban Tang Gjatiid6c,
TONG LONG TY LAP MAY VIET NAM - CTCP S6 124, Du'Ong Minh Khai, Quan Hai Ba Ha Nai, CHXHCN Viet Nam
0Mk
a
BAO CAO CUA BAN TONG GIAM DOC (Trip theo)
Ban Tang Gam d6c rOng Cong ty chiu trach nhiam dam bao rang s6 kE toan clupc ghi chap mat cach phu hdp de phan anh mot cach hdp ly tinh hinh tai chinh cua Tang Cong ty o bat kir theii diem nao va dam bao rang bao cao tai chinh rieng tuan thO chuan mut ke- toan, chE do kE toan doanh nghiep Viet Nam va cac quy Binh phap lc, co lien quan dEn viac lap va trinh bay bao cao tai chinh. Ban Tang aim d6c ding chiu trach nhiam dam bao an toan cho tai san dia Tang Cong ty va thifc hian cac bian phap thich hdp de ngan chan va phat hian cac hanh vi gian Ian va sai pham khac.
Ban T6ng Giam d6c xac nhan rang T6ng Using ty da tuan thu cac yeu cau neu tren trong viac lap bao cao tai chinh hang.
Ngay 24 thang 4 nam 2017, T6ng Cong ty da phat hanh bao cao tai chinh rieng cho kit host Ong tit ngay 06 thang 4 nam 2016 dEn ngay 31 thang 12 nam 2016. Tuy nhien, can cu' theo Bien ban kiarn tra thud cua Cuc thug thanh phi Ha Nai ngay 15 thang 5 Warn 2017, mat s6 chi tieu tren bao cao tai chinh rieng co su that' d6i so voi bao cao tai chinh rieng da phat hanh. Ban Tong Giam d6c danh gia day la sit kian phat sinh sau ngay ket thiic kir kE toan can dieu chinh va quyEt d'inh phat hanh lai bao cao tai chinh rieng cua T6ng Cong ty. Ban T6ng Giam cleic tin tu'emg rang viac phat hanh lai bao cao tai chinh rieng se phan anh phu hdp hdn tinh hinh tai chinh tai ngay 31 thang 12 nam 2016 cOng nhu' tinh hinh lu'u chuyen tian to cLia T6ng Cong ty cho kir host long tit ngay 06 thang 4 nam 2016 dEn ngay 31 thang 12 nam 2016.
Phe duyet bac, cat) tai chinh Hang
ChCing toi, H6i ding Quan tri cila Tang Cong ty Lap may Viet Nam, phe duyat Bac) cao tai chinh rieng cho giai doan tit ngay 06 thang 4 nam 2016 dEn ngay 31 thang 12 nam 2016 ctia Tang Cong ty.
T6ng Cong ty L'Ap may Viet Nam - CTCP
Ngay thang nam 2017
T6ng Cling ty LSp may Viet Nam - CTCP
Ngay 03 thang 7 nam 2017
Deloitte C8ng ty TNHH Deloitte Viet Nam Tsang 12A, Taa nha Vinaconex, 34 Lang Ha, P. Lang Ha, Q. Song Da, Ha Nbl, \Qt Nam Dien thoai:+84 24 6288 3568 Fax :+84 24 6288 5678 Website: www.deloitte.com/vn
S6: AN /VN1A-HN-BC
BAO CAO KIE'M TOAN DOC LAP
Kinh dong Quan tri va Ban T6ng Giam d6c T6ng C8ng ty Lap may Viet Nam — CTCP
Chung toi da kiem toan bao cao tai chinh Hang kern theo cua T6ng Cong ty L5p may Viet Nam - CTCP (g9i tat la "T6ng Cling ty"), du'Oc lap ngay 03 thang 7 n5m 2017, tit trang 06 dEn trang 41, bao gom Bang can d61 Ice toan tai ngay 31 thang 12 nam 2016, Bao cao kEt qua hoat Ong kinh doanh, Bao cao lu'u chuyen tien to cho kj, hoat clOng tit ngay 06 thang 4 narn 2016 clEn ngay 31 thang 12 n5m 2016 va Ban thuyet minh bao cao tai chinh rieng.
Trach nhiOm cua Ban Tong Giam doc
Ban T6ng Gam cl6c Tang Cong ty chiu trach nhiem ve viec lap va trinh bay trung thu'c va hdp ljt bao cao tai chinh rieng cua Tang Cong ty theo chugn muc ke toan, che do, ke toan doanh nghiep Viet Nam va cac quy Binh phap lc/ có lien quan den viec lap va trinh bay bao cao tai chinh va chiu trach nhiem ve kidm sok not b6 ma Ban T6ng Gam c16c xac Binh la can thiel de dam bao cho viec lap va trinh bay bao cao tai chinh rieng khong có sai sot trong yEu do gian Ian hoac nham
Trach nhi0m cua Kigm toan vier?
Trach nhiem cua chung toi la ray kin ve bao cao tai chinh rieng data tren kEt qua cua cu9c kigm toan. Chimg toi da Wen hanh kiem toan theo cac chugn mLtc kiem toan Viet Nam. Cac chugn muc nay yeu cau chung toi tuan thu chugn myt va cac quy Binh ve dao chit nghe nghiep, lap kg hoach va thu'c hien cu9c kiem toan de dat dudc su' dam bao hdp ly ve viec lieu bao cao tai chinh Hang cua T6ng Cong ty có con sai sot trong yell hay khong.
Cong viec kiem toan bao gom thilc hien cac thu tuc nh5m thu thap cac bang chtYng kigm toan ve cac so- lieu va thuyEt minh tren bao cao tai chinh Nang. Cac thu tuc kiem toan dudc li,ra chon tren xet doan cua Kim toan vien, bao gom danh gia rui ro có sai sot trong yEu trong bao cao tai chinh hang do gian Ian hoac nham Ian. Khi thu'c hien danh gia cac rui ro nay, Kigm toan vien da xem xet kigm sok not b9 cua Tong Cong ty lien quan dEn viec lap va trinh bay bao cao tai chinh rieng trung thyt, hdp ljr nh5m thigt kg cac th6 tuc kiem toan phu hdp vai tinh hinh thilc to", tuy nhien khong nhhm muc !zilch clu'a ray kin ye hieu qua cua kiem soat not b9 cua T6ng Cong ty. Cong viec kiem toan ding bao gom danh gia tinh thich hdp ct:ia cac chinh sach toan &roc ap clung va tinh hdp lc/ cua cac uac tinh kg toan cua Ban Tang Gam d6c ding nhLt danh gia viec trinh bay tong the bao cao tai chinh rieng.
Chung Col tin tu'Ong rang cac bang chung kidm toan ma chung toi da thu thap du'dc la day du va thich hdp lam cd sO cho y kien kiem toan cua chimg toi.
Y kien cua Kigm tan vien
Theo y kin cua chung toi, bao cao tai chit-1h rieng da phan anh trung thu'c va hdp Kr, tren cac khia canh trong yeu, tinh hinh tai chinh cua T6ng Cling ty tai ngay 31 thang 12 Warn 2016, cling nhu' kEt qua hoat Ong kinh doanh va tinh hinh luu chuyen tien to cho kjr host Ong ngay 06 thang 4 n5m 2016 din ngay 31 thang 12 Warn 2016, phii hop voi chugn myt ke toan, che d6 toan doanh nghiep Viet Nam va cac quy dinh phap lc/ có lien quan den viec lap va trinh bay bao cao tai chinh.
Ten Deloitte dudc dung de" chi mot hoac nhieu thanh vien cua Deloitte Touche Tohmatsu Ltd. mot ding ty TNHH có try sd tai Anh, va mang Itfdi cac hang thanh vien - mOi thanh vien la mot t6 chic dOc lap ve mat phap Kt. Deloitte Touche Tohmatsu Ltd. (hay "Deloitte Toan cau") khong cung cap dich vy cho cac khach hang. Vui !Ong xem tai website www.deloitte.com/about
biet them thong tin chi tiet ve cd cau phap lc/ cua Deloitte Touche Tohmatsu Ltd. va cac hang thanh vien.
;0 N NH
EL IE
DA
3
Deloitte
BAO CAO KIE'M TOAN DOC LAP theo)
Cac van de can nhan manh
Chiing tai lu'u y ngudi cldc cla mat s6 van de sau:
• Nhif trinh bay tai Thuyet minh s6 01 phan Thuyet minh bao cao tai chinh rieng, bao cao tai chinh rieng kern theo du'dc lap cho ky hoat clang 6! ngay 06 thang 4 nam 2016 (ngay chinh thift chuyen thanh ding ty c6 phan) den ngay 31 thang 12 nam 2016. T6ng Cong ty 115 sit dung bao cao tai chinh cho nam tai chinh kEt thiic ngay 31 thang 12 nam 2015 cua T6ng Cong ty L5p may Viet Nam - Cong ty TNHH MTV (cldn vi co phan hoa) de trinh bay tren cat s8' lieu so sanh cua bao cao [cal qua hoat clang kinh doanh, bao cao Itiu chuyen tien to va cac thuyet minh tudng itng cho myc Bich cung cap thong tin va khong so sanh cludc do khong clang nhat kir ke toan. Bac) cao tai chinh cho nam tai chinh ket thiic ngay 31 thang 12 nam 2015 cua Tang Cong ty Lap may Viet Nam - COng ty TNHH MTV da- du'dc kiem toan bdi mat cong ty kiem toan dac lap khac va du'dc dieu chinh theo Thong bao kat qua kiem toan so 151/TB-KTNN ngay 20 thang 01 nam 2017 ciia Kiem toan nha nudc. SO lieu so sanh cua Bang can MI ke toan va cac thuyet minh tudng ang la so" lieu cua bao cao tai chinh cI5 du'dc kigm toan cua Tang Cong ty L5p may Viet Nam - Cong ty TNHH MTV cho kir hoat Ong tit ngay 01 thang 7 nam 2014 den ngay 06 thang 4 nam 2016 cho MIX Bich cung cap thong tin tai chinh de chuyen clai thanh cong ty c6 phan. 2!
• Nhu' trinh bay tai Thuyet minh s5 07 phan Thuyet minh bao cao tai chinh rieng, cl5i \raj cac khohn clau tu' du'dc xem xet trich lap clif phong theo bao cao tai chinh hdp nhat cua ben nhan ;k1 clay tu', T6ng Ding ty cla thyt hien loai trit phan Ldi ich c6 clang khong kiem sok ra khoi Vein 3J chii so hitu de lam cd sO xac Binh s6 dy' phong can trich lap do T6ng Cong ty clanh gia rang phan Ldi ich c6 clang khong kiem sok khong nam trong !di ich cua ding ty me tai cac ding ty nhan Van gop cua T6ng Cong ty.
• Nhtf cla trinh bay tai Thuyet minh s5 05 phan Thuyet minh bao cao tai chinh rieng, ngay 24 thang 4 nam 2017 T6ng Cong ty da phat hanh bao cao tai chinh Nang cho kif host clang tif ngay 06 thang 4 nam 2016 den ngay 31 thang 12 nam 2016. Tuy nhien, can cif theo Bien ban kigm tra thug cua CL.JC thug thanh ph5 Ha Nal ngay 15 thang 5 Warn 2017, mat s6 chi trey tren bao cao tai chinh rieng cd stf thay cl6i so vai bao cao tai chinh rieng (la phat hanh. Ban Tang Gam dOc clanh gia clay la s1t kien Oat sinh sau ngay ket thiic kir ke toan can dieu chinh va quyet Binh phat hanh lai bao cao tai chinh rieng cua T6ng Cong ty. Ban T6ng Giarn Mc tin tudng rang viec phat hanh lai bao cao tai chinh rieng se phan anh pha hdp hdn tinh hinh tai chinh tai ngay 31 thang 12 nam 2016 ding nhil tinh hinh Itfu chuyen tien to cua Tang Cong ty cho kif hoat clang tit ngay 06 thang 4 nam 2016 den ngay 31 thang 12 nam 2016. Chong tai cra thifc hien ba sung them mat s6 thu tuc kigm toan va phat hanh bao cao kiem Wen ve bao cao tai chinh rieng cla du'dc dieu chinh cho cac sit kien neu tren cho kV hoat clang tit ngay 06 thang 4 Warn 2016 den ngay 31 thang 12 nam 2016 kern theo.
Cac thu tuc kiem toan b6 sung cua chiing tai do"i vai cac scr kien phat sinh sau ngay ket thiic kV kg town chi giai han cho cac thay cl6i cua bao cao tai chinh rieng nhti da du'dc trinh bay tai Thuyet minh s5 05 phan Thuyet minh bao cao tai chinh rieng.
‘"( kien kiem toan cua chiing tai khong lien quan den cac van de nay.
4
1 Deloitte
Van cte khac
BAO CAO MEM TOAN DOC LAP (Trip theo)
Bao cao tai chinh cho nam tai chinh kat that ngay 31 thang 12 nam 2015 cua T6ng Cling ty Lap may Viet Nam - Cong ty TNHH MTV (clOn vi c6 phan hda) cla clu'Oc kiam toan ben mot ding ty kram toan dac lap khac, vdi bao cao kram toan ore ngay 10 thang 02 nam 2017 dt.ra ray kin chap nhan toan phan.
A
1 A Kh an Anh Nguyen it' TuNn
I hanh ngha Gay chitng nhan clang lq, Pho T6ng Giam Mk Ki6m than vien
Gray chitng nhan clang lqr hanh ngha kiarn toan s6 0036-2013-001-1 kraal toan s6 1472-2013-001-1
CONG TY TNHH DELOITTE VIET NAM
Ngay 03 thang 7 nam 2017 Ha Nt)i, CHXHCN Viet Nam
5
TONG CONG TY LAP MAY VItT NAM - CTCP MAU SO B 01-DN S6 124, DU Ong Minh Khai, QuAn Hai BA TrLtng, Ban hanh theo Thong to s6 200/2014/TT-BTC Ha Noi, CHXHCN V* Nam ngay 22 thang 12 nAm 2014 cua Bo Tai chinh
BANG CAN DOI KE TOAN
Tai ngay 31 thang 12 na'm 2016
/MA
TAI SAN .., ....
Ma so Thuyet
minh 31/12/2016
Odn VND
06/4/2016
. A. TAI SAN NGAN HAN 100 10.143.868.104.206 9.009.813.850.481
I. Tien %fa cac khoan tu'dng du'dng Wen 110 6 2.427.223.703.585 2.681.812.650.220 1. Tien 111 750.071.983.425 816.751.054.644
a 2. Cac khoan tilting dudnq tien 112 1.677.151.720.160 1.865.061.595.576
II. Oh td tai chinh nan han 120 7 142.050.921.800 5.000.000.000 1. ChLTnq khoan kinh doanh 121 42.775.718.400 - 2. Du' phang qiam qia chiing khoan kinh doanh 122 (9.724.796.600)
..., 3. Deu td n5m qia cre'n ngay dao han 123 109.000.000.000 5.000.000.000 III. Cac khoin phai thu ngAn han 130 7.142.553.840.851 5.975.825.923.815
1. Phai thu nan han cUa khach hang 131 8 1.991.424.873.402 1.177.856.205.523 ,—, 2. Tra trifoc cho nculdi ban Nen han 132 9 3.897.169.399.525 4.049.296.353.245
3. Phai thu ye cho vav ncl5n han 135 10 413.309.496.190 419.948.057.569 4. Phai thu nan han khac 136 11 944.662.353.895 328.725.307.478 5. Du' phang phai thu nci5n han kho doi 137 12 (104.012.282.161)
..., IV. Hang tan kho 1. Hang ton kho
140 141
13 400.032.568.725 400.032.568.725
324.905.641.036 324.905.641.036
V. Tai san nan han khac 150 32.007.069.245 22.269.635.410 MIN 1. Chi phi tra trifoc mien han 151 14 758.523.899 3.997.120.991
2. Thud qia tri qia tang dubc khdu trii 152 4.136.758.334 3. Thud va cac khoan khac phai thu Nha nil& 153 22 31.248.545.346 14.135.756.085
.... B. TAI SAN DAI HAN 200 1.187.346.326.765 1.372.063.985.197 li I. Cac khoan OW thu dai han 210 15.701.000.000 9.945.819.994
1. Phai thu dai han khac 216 11 15.701.000.000 9.945.819.994 i
. II. Tai san co' dinh 220 203.158.595.427 207.558.006.323 ,c\`c'' 1. Tai san c5 dinh hilu hinh 221 15 158.533.417.653 184.356.049.099 - Nguyen qia 222 438.110.869.996 437.523.925.451 - Gia tri hao man luy kg 223 (279.577.452.343) (253.167.876.352) 2. Tai san c5 dinh thug tai chinh 224 16 33.858.538.562 12.285.090.679 - Nguyen qia 225 37.242.687.273 13.720.687.273 - Gia tri hao man lay kg 226 (3.384.148.711) (1.435.596.594)
. 3. Tai san c5 dinh vo hinh 227 17 10.766.639.212 10.916.866.545 - Nguyen qia 228 11.404.549.212 11.404.549.212 - Gia tri hao mon lOy kg 229 (637.910.000) (487.682.667)
III. Bit dEing san diu td 230 18 30.755.905.221 32.415.881.510 - Nguyen qia 231 56.376.553.129 56.376.553.129 - Gia tri hao mon ICiy kg 232 (25.620.647.908) (23.960.671.619)
AMR,
IV. Tai san do clang dai han 240 19 44.861.239.205 43.896.482.841 1. Chi phi xay ding cd ban dO dang 242 44.861.239.205 43.896.482.841
V. Oh td tai chinh dai han 250 7 872.309.863.886 1.011.230.498.394 A., 1. Deu td vao ding ty con 251 676.067.569.062 697.648.585.069
2. Deu tif vac) ding ty lien kEt 252 70.276.291.876 108.395.478.940 3. Deu tai acio von vao ddn vi khac 253 162.410.715.985 205.186.434.385
,....., 4. Du: phang deu td tai chinh dal han 254 (36.444.713.037)
VI. Tai san dai han khac 260 20.559.723.026 67.017.296.135 1. Chi phi tra tru'dc dal han 261 14 20.559.723.026 67.017.296.135
TONG LONG TAI SAN (270 = 100 + 200) 270 11.331.214.430.971 10.381.877.835.678
Các thuye't minh kern theo la mot bo ph .an hop thanh coa bao cao tai chinh rieng nay
6
300 10.441.025.490.059 9.584.681.892.071
310 9.635.261.532.859
311 20 2.046.710.811.080
312 21 4.361.489.207.711
313 22 37.644.587.372
314 49.368.537.914
315 23 866.194.248.435
318 1.192.997.434
319 24 59.836.865.252
320 25 2.189.511.625.549
322 23.312,652.112
330
805.763.957.200
336
35.073.124.861
337
24 863.746.839
338
26 769.827.085.500
400
890.188.940.912
410
27 887.227.793.352
411
797.261.040.000
411a
797.261.040.000
421
89.966.753.352
421a
10.493.607
421b
89.956.259.745
8.556.145.366.155
2.074.085.736.522
4.821.604.194.890
9.150.570.479
51.881.492.297
502.329.983.165
15.146.167.857
42.082.135.315
1.014.059.595.518
25.805.490.112
1.028.536.525.916
20.789.138.077
899.536.839
1.006.847.851.000
797.195.943.607
797.271.533.607
797.261.040.000
797.261.040.000
10.493.607
10.493.607
TONG CONG TY LAP MAY VItT NAM - CTCP S6 124, During Minh Khai, Quan Hai Be Trang, Ha Noi, CHXHCN Viet Nam
MAU SO B 01.-DN Ban hanh theo Thong to s6 200/2014/TT-BTC ngey 22 thang 12 nam 2014 ct:ia BO Tai chinh
PM, BANG CAN Doi KE TOAN (TiEp theo)
Tai ngay 31 thang 12 nam 2016
Oft
NGUON VON „ „ Thuy"t
Ma so 31/12/2016 minh
iDOn vi: VND
06/4/2016
Om'
C. NQ' PHAI TRA
I. NO ngin hart
1. Phai tra ngu'eli ban ng5n han
2. Ngddi mua tra tien frac ngan han
3. Thug va cac khoan phai n5p Nha ntfdc
4. Phai tra ngiibi lao do, ng
5. Chi phi phai tra ng5n han
6. Doanh thu chila thcfc hign ng5n han
7. Phai tra ng5n han khac
8. Vay va nd thug tai chinh ng5n han
9. Qu'Y' khen thifong, phLic Idi
II. Nci di han
1. Doanh thu chin thilc hign dai han
2. Phai tra dai han khac
3. Vay va nd thug tai chinh dai han
D. VON CHU So'HUU
I. Viin chi! set Wu
1. V5n gap cUa chu sd hau
- CO phiju ph6 thong có quyen bieu guy&
2. Ldi nhu5n sau thug chu'a phan ph6i
- Ldi nhuan luy Va. de'n cu6i ky tru'gc
- Ldi nhuan sau thue"chu'a phan ph6i kY nay
II. Nguiin kinh phi IA qui khac
1. Nguson kinh phi
TONG LONG NGUON VON (440=300+400)
430
431
440
2.961.147.560
2.961.1434560 c , - -
1.21x4430. 10.381.877.835.678
(75.590.000)
/ (75.590.000)
CONG LAP MAY VC1 N
To Phi Sdn Ngu'di 15p bigu
BOi Bat Kien Kg toan tru'ang
Le Van Tu5n Tong Giam d5c
NO)/ 03 thang 7 nam 2017
Cac thuyet minh kern theo mot b"O phan hdp thanh ctia bao cao tai chinh rieng nay
7
TONG CONG TY LAP MAY VItT NAM - CTCP MAU SO B 02-DN
S5 124, Dung Minh Khai, Quen Hai Ba Trting, Ban hanh theo Th8ng to so 200/2014/TT-BTC
Ha Nal, CHXHCN Viet Nam ngay 22 thang 12 nam 2014 ciJa B8 Tai chinh
BAO CAO KET QUA HOAT DONG KINH DOANH
Cho kY hoat Ong ti! ngay 06 thang 4 nam 2016 cren ngay 31 thang 12 nam 2016
CHI TIEU Ma s6
Thuyet minh
Tif ngay 06/4/2016 den ngay 31/12/2016
Ddn vi: VND
Nam 2015
1. Doanh thu ban hang va cung cap dich vu 01 29 6.206.886.682.038 4.957.701.637.378
2. Cac khoan giam trif doanh thu 02
3. Doanh thu than va ban hang va cung cap dich vu (10=01-02)
10 6.206.886.682.038 4.957.701.637.378
4. Gia v6n hang ban va dich V1.1 cung cap 11 30 5.878.198.618.052 4.613.284.205.060
5. Ldi nhuan gap ye ban hang va cung cap dich vu (20=10-11)
20 328.688.063.986 344.417.432.318
6. Doanh thu hog dOng tai chinh 21 32 115.298.983.903 170.355.826.526
7. Chi phi tai chinh 22 33 249.115.149.373 410.615.011.899
..... - Trong do: Chi phi Iãî vay 23 132.152.783.819 186.298.826.895
8. Chi phi quan Iy doanh nghi4 26 34 105.916.220.553 43.559.580.061
9. Lcii nhuan than ti( Mat Tang kinh doanh 30 88.955.677.963 60.598.666.884\ c
(30=20+(21-22)-26) r
10. Thu nh'ap khac 31 1.422.032.267 993.515.092
0.., 11. Chi phi khac 32 53.950.000 145.751.365
12. Ldi nhuan khac (40=31-32) 40 1.368.082.267 847.763.727
13. Tang Ili nhuan ke than trac thug 50 90.323.760.230 61.446.430.611
(50=30+40)
14. Chi phi thug thu nhgp doanh nghigp hign hanh 51 35 367.500.485 151.780.638
15. Lol nhuan sau thug" thu nhap doanh nghiap 60 89.956.259.745 61.294.649.973
(60=50-51)
Bui DOC Men Van Tu5n KO toan tru'ang T6ng Giam d6c
TO Phi Sdn NgdOi lOp biOu
Ngay 03 thang 7 nam 2017
Cac thuye't minh kern theo mot b0 phan hdp thanh ctia bao cao tar chinh rieng nay
8
TONG CONG TY LAP MAY VIeT NAM - CTCP MAU SO B 03-DN
S6 124, Du'ang Minh Khai, Qu5n Hai Ba Tru'ng, Ban hanh theo Thong tu' s6 200/2014/TT-BTC
Ha Noi, CHXHCN Vidt Nam ngay 22 theng 12 nam 2014 ciba BO Tai chinh
WM,
BAO CAO LU'U CHUYN TIEN TE
Cho kY hoat Ong tit ngay 06 thang 4 nam 2016 deb ngay 31 thang 12 nam 2016
omm.
,—,
.
....,
,.....
PM.
...,
Aftk
CHI TIED
I. LIN CHUYEN TIEN litsi HOAT HONG KINH DOANH
1. Ldi nhu6n tru'oc thug
2. Dieu chinh cho cac khohn:
Kh5u hao tai san co. dinh va ba dOng san crau tu'
Cac khohn du: phong
LO chenh lech tjt gia h6idoai do danh gia lai cac khoan muc tien te co g6c ngopi te
(Lai) t11 host dOng Tau tt!
Chi phi I5i vay
3. Ldi nhu6n ti! hog &Ong kinh doanh tru'oc that' d6i kin lute diing
Thay d6i cac khoan phai thu
Thay d61 hang Con kho
Thay d6i cac khaki phai tra (Khong ke lai vay phai tra, thud thu nh5p doanh nghidp phai n6p)
Thayid6i chi phi tra tit&
Tien 15i vay (55 tra
Thug thu nh5p doanh nghiep da nOp
Lu'u chuygn tien thuen di hog d6ng kinh doanh
II. LIM CHLWEN TIEN TL( HOAT HONG DAD TUr
1. Tien chi mua sam, xay di1ng TSCD va cac tai san dai han khac
2. Tien thu thanh ljt, nhUdrig ban TSCD va cac tai san dai han khac
3. Tien chi cho vay, mua tong cu nd cUa ddn vi khac
4. Tien thu hoi cho vay, ban lai cong cu nO cua ddn vi khac
5. Tien thu rai au tif vein vao ddn vi khac
6. Thu 15i tien cho vay, co tilt va loi nhu5n duoc chia
Lilo chuygn tien thuan ti/ hog Ong deu tu'
Ma s6
Tip ngay 06/4/2016 dEn ngay 31/12/2016
DOn VND
Nam 2015
01
02
03
04
05
06
08
09
10
11
12
14
15
20
21
22
23
24
26
27
30
90.323.760.230
30.168.331.730
150.181.791.798
13.505.943.970
(67.093.627.189)
132.152.783.819
349.238.984.358
(685.314.200.390)
(75.126.927.689)
(101.546.408.762)
49.696.170.201
(157.283.713.095)
(27.727.787)
(620.363.823.164)
(7.432.200.909)
(1.980.591.291.385)
1.876.591.291.385
69.042.569.946
69.728.540.314
27.338.909.351
61.446.430.611
11.361.231.346
201.406.612.331
24.649.442.828
(158.337.598.528)
186.298.826.895
326.824.945.483
(3.046.967.673.726)
359.760.833.182
4.164.736.133.696
19.078.094.611
(186.778.255.875)
-
1.636.654.077.371
(4.625.638.424)
1.431.636.363
(2.832.768.664.534)
2.833.217.377.854
113.079.795.744
103.004.554.702
213.339.061.705
Cac thuye't minh kern theo mot b"0 phan hdp thanh cOa beo cork tai chinh rieng nay
9
0,No 1063 43
TONG 0 ;9. CONG
* LAP VI,AY
Vi T NAM
To Phi Sdn Ngu'di lap bigu
Ngay 03 thong 7 nom 2017
Bid Oat Men Kg toan tru'ong
uan am dOc
&OW
TONG CONG TY LAP MAY VIET NAM - CTCP MAU SO B 03-DN S6 124, Dutng Minh Khai, Qua'n Hai Ba Truing, Ban hanh theo Thong tu' s6 200/2014/TT-BIC
Ha Noi, CHXHCN Viet Nam ngay 22 thong 12 nom 2014 ciia BO Tai chinh
BAO CAO LU'U CHUYEN TIEN TE (Tie-p theo)
AM, Cho kY hog Ong ft? ngay 06 thong 4 nom 2016 den ngay 31 thong 12 nom 2016
thin vi: VND
PO%
CHI TIEU Ma so.
Tit ngay 06/4/2016 Tin ngay 31/12/2016
Nam 2015
III. LU'U CHUYEN TIEN T1% HOAT DONG TAI CHINN
1. Tien thu tit di vay 33 1.781.135.995.405 2.361.445.167.980
2. Tien tra nd g5c vay 34 (1.457.154.090.374) (2.324.916.767.331)
3. Tien tra nd g5c thue tai chinh 35 (3.192.140.500) (1.027.164.000)
Lu'u chuygn tier; thuan tit hog dOng tai chinh 40 320.789.764.531 35.501.236.649
chuyan tisk thuan trong kif (50=20+30+40) 50 (272.235.149.282) 1.885.494.375.725
Tian va tudng du'dng Van crau kir 60 2.681.812.650.220 902.474.181.156
Anh Wang cUa thay d5i tY gia h5i doai quy do) ngoai to 61 17.646.202.647 12.779.474.605
Wen va tu'dng du'dng Wen cudi kjr (70=50+60+61) 70 2.427.223.703.585 2.800.748.031.486
OM*
Cac thuye't minh kern theo mot b:ciph'an hdp thanh aia boo coo tai chinh rieng nay
10
MAU SO B 09-DN Ban hanh theo Thong tu' s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cua BO Tai chinh
TONG CONG TY LAP MAY VIeT NAM - CTCP S6 124, Dung Minh Khai, Qugn Hai Ba Truing, Ha Noif CHXHCN Viet Nam THUYET MINH BAO cAo TAI CHINH RANG Cac thuyet minh nay la mot bo phan 1)0 thanh va theo
can chick doc dung thai vdi bao cao tai chinh rieng kern
1. THONG TIN KHAI QUAT
Hinh that sat Wu van
TOng Cling ty Lap may Viet Nam duidc thanh 15p theo QuyEt Binh s6 999/BXD - TCLD ngay 01 thang 12 nam 1995 cua 138 truiang 138 Xay thing, la doanh nghiep Nha nude true thu'ec BO key dung. Tang Cong ty Lap may Viet Nam chuyen do) mo hinh tit Cong ty TNHH MTV thanh Cling ty CO phan theo QuyEt dinh s6 1036/QD-TTg ngay 10 thang 7 Warn 2015 dm Thu tu'ong Chinh phu phe duyet phuidng an di phan hoa Tang Cling ty Lap may Viet Nam.
Tang Ciing ty Lap may Viet Nam host clang theo mo hinh Tang C8ng ty theo Gi5y chctng nhgn clang k' doanh nghiep s6 0100106313 (rang kjr Ian dau ngay 01 thang 9 nam 2010. Gigy chUing nhgn d5ng kji doanh nghiep du'dc clang ky thay dai len 2 ngay 06 thang 5 nam 2016 vdi SO Ke hoach va Deu tu' thanh pho Ha Nei chinh thac chuyen dal Tang Cong ty Lap may Viet Nam - Cling ty TNHH MTV thanh cong ty co phan veil ten gdi Tang Cong ty Lap may Viet Nam - CTCP (g9i tat la "Tang Cong ty"), yen dieu le la 797.261.040.000 VND.
Try sa chinh cua Tang C8ng ty (1'0 tai se 124, du'ang Minh Khai, qugn Hai Ba Truing, thanh ph6 Ha N8i.
Tang s6 nhan vier) cua Tang Cong ty tai ngay 31 thang 12 Warn 2016 la 783 (tai ngay 05 thang 4 nam 2016: 748).
Nganh nghi kinh doanh va hoat Ong chinh
- San xuat, kinh doanh va xay thing theo quy hoach, kE hoach phat then xay thing dm Nha nutc bao gem cac linh vut thi cOng va lap d5t thiet bi may nick; - TOng theu EPC xay thing cac ding trinh dan dung, ding nghiep, giao thong, thOy Idi, buiu lien, ding trinh 1(9 thugt ha tang do thi va khu ding nghiep, ding trinh du'eng day tram Wan thE dien; - Kinh doanh phat trign nha, tu' van xay dying, san xu5t kinh doanh vat lieu xay thing; - Deu tu' va xay thing cac tong trinh bao gem: cong nghiep (they dien, nhiet dien, xi mang, hem dau, giay va thep), dan dung, giao thong, thiiy Idi, cap thoat nuioc va ha tang kjf thugt do thi; - Kinh doanh bat Ong san, du lich, 10' hanh, khach san, nha hang va khu vui chdi giai tri; kinh doanh van tai hang hoa va cac thiEt bi sieu tru'ang, sieu trong, cho thue thiEt bi thi ding van tai; - Tui van xay thing, tong thgu toan b8 hoc met phgn cua du an dau tu' cac ding trinh ding nghiep, dan dung va ha tang kji thugt nhu': Igp dui an, thiet led (chi host Ong trong pham vi linh vut nganh nghe da clang k') va rep ding dui Wan, tu' van Om sat, quan l du an, cung cap thiet bi ding nghe va dieu khien to d(ing; - ThiEt kE, chE tao thiEt bi va gia cong kEt c5u thep cho cac ding trinh ding nghiep, dan dung; - Dong mai va sita chOia cac loai tau, thuyen van tai dung song, during [An; - Krem tra, thi nghiem, hieu chinh thiet bi Men, he thong dieu khien ty' deng, he thong nhiet cho cac day chuyen ding nghe, giam sat, kiem tra chat luidng cac mei han va tinh cd ly cua vat lieu; - Oho tao tong nhan ky thugt cac nganh nghe de. phyc vy nhu cau san xuat cua Tang Cong ty va ngoai x5 tic:5i, dao tao Wang cao va cap chang chi cho thd han; dao tao va thtic hien viec du'a lao clang Viet Nam (trong va ngobi Tang C8ng ty) di lam viec có the:4 han tai nu'oc ngoai; - Dich thugt cac tieu chugn va tai lieu chuyen nganh ve linh vuc chE tao va lap (Vet thiet 1)1, cac day chuyen ding nghe mai; - Kinh doanh, xuat khgu Vet tu', may mac, thiet bi, phy tang, tu' lieu san xuat, tai lieu tieu dung, nguyen phy lieu san xuat, tieu dung, day chuyen ding nghe - to Ong hoa, hang tieu dung, phu'dng tien van tai, lam dai Iy tieu thy cho cac h5ng trong va ngoai nu'oc cac mgt hang phyc vy san xuat va tieu dung theo quy d'inh cua phap lugt.
11
51,00%
51,00%
51,05%
51,00%
51,00%
51,00%
53,08%
66,77%
51,00%
59,51%
60,00%
53,84%
79,98%
85,67%
33,00%
27,93%
Cong ty con
C8ng ty con
Cong ty con
Cong ty con
Cong ty con
COng ty con
Cong ty con
Cong ty con
Cong ty con
Cong ty con
Cong ty con
Cong ty con
Cong ty con
Coq ty con
Cong ty lien ket
Cong ty lien 1(61
45,45% ang ty lien ket
40,83% Cong ty lien ket 35,06% Cong ty lien ket
36,18% Cong ty lien ket
TONG CONG TY LAP MAY VIET NAM - CTCP
MAU SO B 09-DN
THUYET MINH BAO CAO TAI CHINH RIENG (Tie-p theo)
0.4
Hoat dOng chinh cua T6ng Cong ty la thi cong va xay lap cac cong trinh.
Chu Ick san xuat, kinh doanh thong thu'ilng
Chu kit san xuat, kinh doanh thong thu'eng cua Tong Cong ty clutic thyt hien trong the' gian khong qua 12 thang, ngoai tre' mot s6 hang muc gong trinh (lac the cua host clOng xay lap, clau tu' bat dOng san cc') thei gian tren 12 thang.
C'du trim doanh nghiOp
Tai ngay 31 thang 12 nem 2016, T6ng Cong ty co 14 cong ty con va 06 cong ty lien ket. Thong tin khai quat ve cac ding ty con va cac cong ty lien ket cua TOng Cong ty nhu' sau:
1114 sd hitu tai STT Ten ding ty Hog do, ng chinh Mai lien h§
ngay 31/12/2016
RM.
Pml
Oft
17
20
1 Cong ty CO phan Lilama 5
2 Cong ty CO phan Lilama 7
3 Cong ty CO phan Lilama 10
4 Ong ty CO phan Lilama 18
5 Cong ty CO phan Lilama 45.1
6 Cong ty Co phan Lilama 69-1
7 Cong ty CO phan Lilama 69-2
8 COng ty CO phan Lilama 69-3
9 Cong ty Co phan Cd khi Lap may Lilama
10 Cong ty CO phan Dau ti! Xay dVng Lilama
11 Cong ty CO phan van Quac to LHT
12 Ding ty Co phan Thy dien Song Vang
13 Cong ty CO phan Lisemco
14 Cong ty CO phan Ton ma mau Viet Phap (i)
15 Cong ty TNHH TU van Thie't ke CIMAS
16 C8ng ty CO phan Bat Ong san Lilama
Cong ty CO phan van Thiel ke Xay thing va Cenci nohe Lilama
18 nig ty Co phan Lilama 45.3 19 Cong ty Co phan Lilama 45.4
Cong ty CO phan Lap may va Thi nghiem Cd dien
Xay I5p
Xay lap
Xay lap
Xay lap
Xay lap
Xay lap
Xay 15p
Xay lap
X5y lap
Xay clipg va kinh doanh bat dOng san
van thief ke cac nha may cong nghiep San xuat va kinh doanh dien
Xay lap va dong tau
Gia cong cd khi, xi lY tram] phu kim loaf TU van thi5t14
Kinh doanh b5t deng san
Ti! van thiet ke
Xay 15p Xay lap
Thi nghiem kiem tra cac day chuyen ding nghe
(i) Theo Quyet Binh s6 1036/QD-TTG ngay 10 thang 7 nam 2015 cua The tu'Ong Chinh phe ye viec Phe duyet phyttng an c6 phan hea T6ng Cong ty Lap may Vigt Nam va chuygn thanh cong ty c6 phan, gia tri khoan deu tu' tai Cong ty Co phan Ton ma mau Viet Phap (VIFA) da cluttc loaf khei gia tri doanh nghiep T6ng Cong ty Lap may Viet Nam - Cong ty TNHH MN. TOng Cong ty Lap may Viet Nam - CTCP se kg thita toan be quyen Idi, nghia vu cua c6 d'Ong nha nuoc tai VIFA cho cren khi VIFA hoan thanh viec pha san theo quyet Binh cua tea an va ban giao khoan v6n clau tu'va nd phai thu khe del cua Cong ty Co phan Lilama Ha Wei sang Cong ty Mua ban nd va tai san ton cong cea doanh nghiep (DATC).
T6ng Cong ty cle thoai toan b6 v6n gop tai Cong ty Co phan Lilama 3 trong narn 2016.
12
WM,
TONG CONG TY LAP MAY VIET NAM - CTCP
MAU SO B 09-DN
THUYET MINH BAO CAO TAI CHINH RIENG (Tigp theo)
Thuye1 minh ve kha n5ng so sanh th8ng tin tren Pao cao tai chinh Hang cua T6ng
C8ng ty
S5 lieu so sanh cua Bang can d6i kg toan va cac thuyEt minh tudng itng la s6 lieu cua bao cao tai chinh da dadc kiem toan cho kir hoat d'Ong tit ngay 01 thang 7 nam 2014 den ngay 06 thang 4 nam 2016 da &tic kigm toan cua T6ng Cong ty Lap may Viet Nam - Cong ty TNHH MTV cho muc dich cung cap thong tin tai chinh de chuygn d6i thanh cong ty c6 ph5n.
Bao cao tai chinh rieng kern theo cludc lap cho kj, hoat dOng tit ngay 06 thang 4 nam 2016 (ngay chinh thac chuygn thanh tong ty c6 ph5n) den ngay 31 thang 12 nam 2016. T6ng Cong ty da sit dung bao cao tai chinh cho nam tai chinh ket thoc ngay 31 thang 12 nam 2015 cua T6ng Cong ty Lap may Viet Nam - Cong ty TNHH MTV (ddn vi c6 ph5n hOa) de trinh bay tren cot s5 lieu so sanh cua bao cao ket qua hoat clOng kinh doanh, bao cao lu'u chuyen tin to va cac thuyet minh tu'dng itng cho muc dich cung cap thong tin va khong so sanh clutic do khong Tong nhat kir ke toan. Bao cao tai chinh cho nam tai chinh ket thLic ngay 31 thang 12 nam 2015 cua T6ng Cong ty Lap may Viet Nam - Cong ty TNHH MTV da du'dc kigm toan biii mot cong ty kigm toan dOc lap kink va dudc dreu chinh theo Thong bao kEt qua kignn toan s6 151/TB-KTNN ngay 20 thang 01 nam 2017 cua Kim toan Nha
2. CO' So' LAP BAO CAO TAI CHiNH TONG RIENG VA NAM TAI CHINN
Cd so lap bao cao tai chinh Hang
Bao cao tai chinh rieng kern theo &tot trinh bay b5ng D'Ong Viet Nam (VND), theo nguyen tac
gia g6c va phts.1 hdp vOi chuan myc kg toan, chE dO toan doanh nghiep Viet Nam va cac quy
dinh phap lc/ có lien quan Ten viec lap va trinh bay bao cao tai chinh.
Bao cao tai chinh rieng kem theo khong nharn phan anh tinh hinh tai chinh, kEt qua hoat dOng kinh doanh va tinh hinh luau chuygn tren to theo cac nguyen Vac va thong le kg toan du'dc chap nhan chung tai cac nu dc khac ngoai Viet Nam.
Nam tai chinh
Nam tai chinh cua Tang COng ty bat crau tit ngay 01 thang 01 va ket thLic vao ngay 31 thang
12.
Bao cao tai chinh rieng nay thick lap cho kit hoat d'Ong tit ngay 06 thang 4 nam 2016 (ngay dudc cap Giay chitng nhan d5ng ky doanh nghiep cong ty c6 ptian Ian Tay) den ngay 31 thang 12 nam 2016.
3. AP DUNG HliaNG DAN KETOAN MOT
Ngay 21 thang 3 nam 2016, BO Tai chinh da ban hanh Thong tit s5 53/2016/TT-BTC ("Thong tu' 53") st:ta dgi, b6 sung mot s5 dieu cua Thong tai s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cua BO Tai chinh hu'ong dan chE dO toan doanh nghiep. Thong tif 53 co hieu ly'c cho nam tai chinh bat dau vao hoac sau ngay 01 thang 01 nam 2016. Ban T6ng Giann dot da ap dung Thong tu. 53 trong viet lap va trinh bay bao cao tai chinh rieng cho kit hoat Ong tit ngay 06 thang 4 nam 2016 den ngay 31 theng 12 nam 2016 cCia T6ng COng ty.
owk
01=14
Pm,
ONO
TONG CONG TY LAP MAY VIET NAM - CTCP
MAU SO B 09-DN
THUYET MINH BAO CAO TAI CHINH RIENG (Tigp theo)
4. TOM TAT CAC CHiNH SACH KE TOAN CHO YEb
Sau day la cac chinh sach kg toan chu yeu du'dc TOng Cong ty ap dung trong viec lap bao cao
tai chinh rieng:
lfctc tinh Ica" toan
Viec lap bao cao tai chinh rieng ty Wan thu theo chuan myc toan, chE d5 kg toan doanh nghiep Viet Nam va cac quy dinh phap l' có lien quan dEn viec lap va trinh bay bao cao tai chinh yeu cau Ban T6ng Gam 1:15c phai có nhang u'oc tinh va gia dinh anh huOng den s5 lieu bao cao ve ding nd, tai san va viec trinh bay cac khoan ding nd va tai san tiem tang tai ngay lap bao cao tai chinh rieng cling nhu' cac s5 lieu bao cao ve doanh thu va chi phi trong su5t kit hoat Ong. M5c du cac LI& tinh ke toan du'Oc lap b5ng tat ca sy' higu Net ciia Ban T6ng Giam d5c, s5 thtic to phat sinh có thg khac vOi cac u'ac tinh, gia dinh dat ra.
Tian va cac khoan tu'dng duting Wen
Tian va cac khoan Wcing (luting tien bao gom tren mat tai quy, cac khoan tien gui khong kit han, cac khoan dau tu' ng5n han, có kha nang thanh khohn cao, de clang chuygn d6i thanh tien va it rui ro lien quan den viec bran dOng gia
Cac khohn (Tau tu' tai chinh
Chting khohn kinh doanh
ChiYng khoan kinh doanh la cac khohn chO'ng khoan du'Oc Tang Cong ty n5m girt vai muc dich kinh doanh. ChCfng khoan kinh doanh du'Oc ghi nhan b5t dau tit ngay T6ng Cong ty có quyen sO hau va clu'Oc xac dinh gia tri ban dau theo gia tri hop lc, cUa cac khohn thanh toan tai thbi digm giao dich phat sinh Ong cac chi phi lien quan den giao dich mua chCfng khoan kinh doanh.
Tai cac kit toan tip theo, cac khoan dau tu' chifng khoan du'Oc xac dinh theo gia g5c trig cac khohn giam gia chY'ng khoan kinh doanh.
Dy' phang giann gia cho'ng khoan kinh doanh du'Oc trich lap theo cac quy dinh kg toan hien
hanh.
Cac khohn dau tu' nSm gill den ngay dao han
Cac khoan Tau tit n5m girt den ngay ciao han bao gbm cac khoan dau tit ma T6ng Cong ty có dinh va kha nang gilt clEn ngay dao han. Cac khoan dau W n5m gilt den ngay dao han bao
cac khoan tien gui ngan hang có kit han (bao gom ca cac loci tin phigu, kir phigu).
Cac khoan dau tat n5rn girl den ngay dao han du'Oc ghi nhan b5t dau tit ngay mua va clu'Oc xac dinh gia tri ban dau theo gia mua va cac chi phi lien quan den giao dich mua cac khoan dau tu. Thu nhap lai tit cac khoan dau tu' n5m girt clEn ngay cl6o han sau ngay mua clu'Oc ghi nhan tren B6o cao ke't qua hoat Ong kinh doanh tren co sO du' thu.
Cac khohn cho vay
Cac khohn cho vay duoc xac dinh theo gia g5c trir di cac khohn dy' phang phai thu khO dal. Dy' phOng phai thu kho del cac khoan cho vay cua T6ng Cong ty cluOc trich lap theo cac quy dinh kg toan hien hanh.
Cic khohn dau tu' vao cong ty con va dau tu' vao cong ty lien kel OMR
Dau tu' vao cong ty con
Cong ty con la cac ding ty do TOng Cong ty kigm scat. Viec kigm scat dat dudc khi T6ng Cong OMR
ty co kha nang kigm soat cac chinh sach tai chinh va hoat cliong cua cac cong ty nhan dau tu' nh5m thu dttdc 10i ich tit hoat Ong cua cac cong ty nay.
14
TONG CONG TY LAP MAY VIET NAM - CTCP MAU SO B 09-DN
THUYET MINH BAO CAO TAI CHINN RIENG (Tiep theo)
u tu' vao cong ty lien kift
Cong ty lien kEt la mot cong ty ma T6ng COng ty có anh, hiking clang kg nhu'ng khOng phai la
cong ty con hay cong ty doanh dia Tang Cong ty. Anh Wang clang kg the hien d quyen
tham gia vao viec dua ra cac quyEt Binh ve chinh sach tai chinh va hot dOng dia ben nhan au td nhu'ng khong có anh Wong ve mat kigm sok hoc (long kigm soat nhUng chinh sach
nay.
T6ng COng ty ghi nhan ban Tau khaki au tu' vao cong ty con va lien kat theo gia g5c. T6ng Cong ty hach toan vao thu nhap tren Bao cao kEt qua hot clOng kinh doanh khoan du'dc chia tit lOi nhuan thu5n luy kg dia ben nhan au tu' phat sinh sau ngay dau U. Cac khoan khac ma Tang Cong ty nhan cluOc ngoai lOi nhuan du'dc chia du'dc coi la phan thu Wad cac khoan orau tu.
va du'dc ghi nhan la khoan giarn frit gia g5c au tu'.
Cac khohn deu tu' vao cong ty con va cong ty lien kEt cluOc trinh bay trong Bang can clol kg toan theo gia tri Binh gia lai tai thdi diem chinh thik chuyen thanh cong ty c6 phan trL:t di cac
khoan dif phong giam gia. phong giam gia Tau tu' vao cong ty con va cong ty lien kEt cluOc
trich lap theo quy Binh tai Thong s5 228/2009/TT-BTC ngay 07 thang 12 n5m 2009 cUa BO
Tai chinh ye "Huang an chE do trich lap va sit dung cac khoan di" phong giam gia hang ton kho, ton that cac khoan cfau to tai chinh, nd phai thu kho dal va bao hanh san pham, hang hoa, cong trinh xay 15p tai doanh nghiep", Thong tu' so" 89/2013/TT-BTC ngay 28 thang 6 narn 2013 cUa BO Tai chinh ve viec sita cl6i b6 sung Thong tu' 55 228/2009/TT-BTC va cac quy dinh
kg toan hien hanh.
Dau tu' vac) cong cu von cua ddn vi khac
Dau tu' vao cong cu v5n cua thin vi khac phan anh cac khoan au tu' cong cu v5n nhu'ng T6ng Cong ty khong co quyen kigm sok, Sing kigm sok hoc có anh higIng clang kg d5i vii ben du'dc au U.
Khohn au tu' vao cong cu v5n cac olcin vi khac du'dc phan anh theo gia tri Binh gia lai tai thdi cligm chinh thitc chuyen thanh cong ty c6 phan triicac khoan dif phong giam gia
Nd phai thu
Nd phai thu la 55 tien có thg thu FIN dia khach hang hoc cac doi tu'dng khac. No phai thu du'dc trinh bay theo gia tri ghi s6 trit di cac khoan dif phong phai thu kho
Du' phong phai thu kho clei clu'Oc trich lap cho nhilng khoan nd phai thu cla qua han thanh toan Ur' sau thang trO len, hoc cac khoan nd phai thu ma ngu'Oi nd kho có kha Wang thanh toan do bi thanh pha san hay cac kho kh5n tuOng tu:.
Hang ton kho
Hang ton kho du'dc xec Binh tren cd sO gia g5c. Gia g5c hang ton kho bao gonn chi phi nguyen vat lieu tryt tigp, chi phi lao clOng trtfc tip va chi phi san xuat chung, We-Li có, de có du'dc
hang Con kho d dia digm va trang thai hien tai.
Hang ton kho cluOc hach toan theo phudng phap kg khai thdang xuyen.
Chi phi san xuat kinh doanh cid dang cu5i kit bao gbm cac chi phi nguyen nhien vat lieu trk.rc tie'p, chi phi nhan ding tru'c tigp, chi phi sif dung may thi cong, chi phi san xuat chung du'dc tap hip va phan b6 cho cac cong trinh xay lap, dich vu, khao sat, thigt kg cong trinh chu'a hoan thanh tai ngay kEt thiic kit kg toan hoc cla hoan thanh nhu'ng chu'a du'dc khach hang nghi'em thu gia tri kh5i lu'dng hoan thanh. Chi phi san xuat kinh doanh cid dang duOc xac dinh ho5c danh gia theo kh5i lu'dng thi ding dd dang tai ngay kEt thOc k'' kg toan.
Du phong giam gia hang ton kho dia T6ng Cong ty trich lap theo cac quy dinh kg toan hien hanh. Theo do, T6ng Cong ty du'dc phep trich lap clIf phong giam gia hang Con kho iOi thai, hong, kern pham chat va trong trYdng hqp gia g5c dia hang ton kho cao hdn gia tri thuen có thg thu'c hien du'dc tai ngay kat thik kit kg toan.
15
MAU SO B 09-DN TONG CONG TY LAP MAY VIET NAM - CTCP THUYET MINH BAO CAO TAI CHiNH RIENG (TiEp theo)
Tai san co dinh hitu hinh va kh5u hao
Tai san c6 Binh hOu hinh trinh bay theo nguyen gia trif gia tri hao mon lily kg.
Nguyen gia tai san c6 dinh hinh thanh do mua sarn bao gorngia mua va toan b6 cac chi phi khac lien quan tryt tie') den viec &fa tai san vao trang thai san sang sit dung. D61 yeti tai san c5 Binh hinh thanh do au tit xay thing cd ban theo phildng thitc giao thu hoac to xay dVng va san xuat, nguyen gia la gia quyet toan ding trinh xay thing theo quy the quan 1j, crau to va xay citing hien hanh, cac chi phi khac có lien quan trig tie)) va le phi trubc ba (neu có). Tru'eing hdp du: an da hohn thanh va clu'a vao sit dung nhung guy& than chLta clutfc phe duyet, nguyen gia tai san c6 dinh dut$c ghi nhan theo gia tam tinh tren cd so chi phi thyt cla be) ra de co clutic tai san c6 dinh. Nguyen gia tam tinh se dutfc dieu chinh theo gia guy& toan dut(c cac cd quan có than' quyen phe duyat.
Tai san c6 dinh hCi'u hinh clitcrc khgu hao theo phiidng phap du'etng thang thia tren thth gian hitu dung uOc tinh, cu the nhu' sau:
OM,
Nha xu'Ong, vat kien truc
May moc, thiet bi
Phddng tien van tai va thiet bi truyan dan
Thiel bi, dung cy quan
Tai san co" dinh khac
56 n5m 5-35
03 - 15
04 - 20
03 - 05
03 - 10
Cac khoan lai, 16 phat sinh khi thanh ly, ban tai san la chenh lach gicta thu nhap tit thanh lc/ va gia tri con lai cua tai san va &rig ghi nhan vao Bao cao ket qua hoat Ong kinh doanh.
Cac tai san c6 dinh hitu hinh dia T6ng Cong ty (la clu'Oc danh gia lai khi thyt hien co phan hoa:
doanh nghiap 100% von Nha midc. Nguyen gia va gia tri hao man lily ke thick dieu chinh theo/ kat qua danh gia lai da dudc cac cd quan co thgm quyen phe duyat theo quy
Thue tai san
M6t khoan thue duck xem la thue tai chinh khi ph5n Idn cac quyen Idi va rui ro ve quyen sO hitu tai san clu'Oc chuyen sang cho nguti di thue. Tat Ca cac khoan thue khac du'cic xem la thue hoat Ong.
Tang Cong ty ghi nhan tai san thue tai chinh la tai san cua T6ng Cong ty theo gia tri hdp ly dia tai san thue tai theYi diem kheii dau thue tai san hoac theo gia tri hien tai cua khohn thanh toan tien thue toi thieu, nal gia tri nay thgp hdn. No phai tra ben cho thue tu'dng itng dutic ghi nhan tren Bang can d6i ke toan nhit mot khoan nd phai tra ve thue tai chinh. Cac khohn thanh toan tien thue clu'Oc Chia thanh chi phi tai chinh va khohn phai tra nd geic nh5m dam bao tj, le lai suat dinh k" co dinh train s6 du' nd con lai. Chi phi thue tai chinh clu'oc ghi nhan vao kEt qua hoat Ong kinh doanh, trit khi cac chi phi nay trig Wei) hinh thanh nen tai san di thue, trong tru'Ong hdp do se clu'Oc vein hoa theo chinh sash kg toan cua T6ng Cong ty va chi phi di vay (xem trinh bay du'oi day).
Mat khohn thue dugc xem la thue hoat long khi ben cho thue van clu'Oc hilang ph5n Ion cac quyen Idi va phai chiu rui ro ve quyen sO hitu tai san. Chi phi thue hoat Ong clutfc ghi nhan vao Bac) cao kat qua hoat clang kinh doanh theo phdOng phap (Wang th5ng trong su6t thOi gian thue. Cac khoan tien nhan clutic hoac phai thu nham tao Mau kian kjr kEt hdp clang thue hoat Ong ding clu'Oc ghi nhan theo phuCing phap cltiang thang trong su6t theli gian thue.
Cac tai san di thue tai chinh clu'Oc khgu hao tren thari gian hitu dung u'dc tinh tu'Ong to nhit ap dung vOi tai san thu6c sO hitu ciia Tong Cong ty. Tuy nhien, neu khong ch5c ch5n la ben thue se có quyen sO hifu tai san khi het han hdp clang thue thi tai san thue se clu'oc khgu hao theo the(' gian ng5n hdn giita thbi han thue hoac thaii gian sit dung hitu ich cua tai san do:
S6 n5m
Phifdng tien van tai 08
PIM
MIR
TO' ngay 06 thang 4 n5m 2016 dEn ngay 31 thang 12 n5m
2016
16
TONG CONG TY LAP MAY VItT NAM - CTCP MAU SO B 09-DN
THUYET MINH BAO CAO TAI CHINH RANG (Tiap theo)
Tai san ca dinh v8 hinh va khau hao
Tai san c6 dinh vo hinh the hien gia tri quyen sit dung dal va cac phan mem may tinh va c1udc
trinh bay theo nguyen gia trit gia tri hao man lily kE.
Quyen sit dung dat la toan bd chi phi thu:c to ma T6ng Cong ty da chi ra de có (lilac gigy
chitng nhan quyen sit dung clat cua taa nha 21 tang tai dia chi s6 124, clutng Minh Khai, quan
Hai Ba thanh ph6 Ha Ndi. Quyen sit dung clat lau dai khong cludc tinh khau hao.
Phan mem may tinh cludc ghi nhan ban dau theo gia mua va dutc khau hao theo phudng
phap cluing thang trong vong 03 nam dEn 05 nam.
Cac tai san c6 dinh vo hinh dia T6ng Cong ty clutc danh gia lai khi thdc hien c6 phan hoa
doanh nghiap 100% vifin Nha nutc. Nguyen gia va gia tri hao man lily du'dc (lieu chinh theo
kEt qua danh gia lai da ditdc cac cd quan có tharn quyen phe duyat theo quy
Bat (Ring san dau tut
Bat Ong san dau tit bao gem nha cita, vat kign triic do T6ng Cong ty nam giOr nham muc dich thu Idi tit viac cho thue hoc chO tang gia. Bat ddng san dau td cho thue clutc trinh bay theo nguyen gia trit gia tri hao mon lay ka. Bat ddng san dau to chd tang gia cludc trinh bay theo nguyen gia trit suy giarn gia tri. Nguyen gia cua bat cldng san Tau tit du'dc mua bao gem gia
mua va cac chi phi lien quan truc trap nhd phi dich V1,1 td van ve luat phap lien quan, thue
trudc ba va chi phi giao dich lien quan khac. Nguyen gia bat oldng san dau tti to xay la gia tri quyEt toan cong trinh hoc cac chi phi lien quan true tip ciia bat ddng san clau td.
Bat ddng san dau tai cho thue ciudc khau hao theo phitcing phap dutng thang tren thai gian o
hi:tu dung dac tinh trong yang 25 nam. TR
Chi phi )(ay ding cd ban dat dang
Cac tai san clang trong qua trinh xay ddng phuc vu muc dich san xuat, cho thue, quan lc/ hoc cho cac muc dich khac dudc ghi nhan theo gia g6c. Chi phi nay bao gem cac chi phi can thiet de hinh thanh tai san bao gem chi phi xay lap, thiEt bi, chi phi khac có lien quan phu hdp vdi chinh sach ke toan cua T6ng Cong ty. Cac chi phi nay se du'dc chuygn sang nguyen gia tai san c6 dinh theo gia tam tinh (nEu chu'a co quy& toan clu'Oc phe duyat) khi cac tai san du'dc ban giao data vao sir dung.
Theo quy dinh ve quan ly dau td va xay thing cua Nha ndoc, tuy theo phan cap quan ly, gia tri quyat toan cac cong trinh xay cluing cd ban hoar' thanh can du'dc cac co quan co thgm quyen phe duyat. Do do, gia tri cu6i ding cua cac ding trinh xay ddng cd ban co the thay (161 va phy thuc vao quyEt toan du'dc phe duyat bdi cac cd quan có tharn quyen.
Cac khohn tra tru'oc
Chi phi tra tru'oc bao g6m cac chi phi thyt tg da phat sinh nhiing có lien quan clan kat qua hoat cldng san xuat kinh doanh cua nhreu kY kg toan. Chi phi tra tru'ac bao gbm khohn tra
tru'esc tien thug dgt va cac khoan chi phi tra fru& khac. Tien thue thg hien s6 tien thue
de' du'Oc tra truOc. Cac khohn chi phi tra tru'ac khac bao gom gia tri cong cy, dung Cu, linh kien loai nho (la xuat dUng, ben quyen phan mem, chi phi bao hiam tai san, va chi phi Oat hanh
trai phiEu. Ngoai ra 1-Ong Cong ty ding theo cloi gia tri thtidng hiau dudc ghi nhan theo Bien ban xac dinh gia tri doanh nghiep ngay 30 thang 6 nam 2014 in dudc cac cd quan co tharn
quyen phe duyat.
Tien thue dat tra trudc du'dc phan b6 vao Bao cao kEt qua hoat cldng kinh doanh theo phuCng phap olutng thang tu'dng Ting voi thdi gian thue. Chi phi tra trudc khac du'dc v6n hoa dudi hinh thitc cac khoan tra trltdc va dudc Olen b6 vao Bao cao kgt qua hoat dOng kinh doanh, sir dung phiidng phap duOng thang theo cac quy dinh ka toan hien hanh. Gia tri thudng hiau thick phan b6 va Bao cao kEt qua host ddng kinh doanh trong thdi gian 05 nam ke tit thai diem T6ng Cong ty chinh thdc chuyan thanh cong ty c6 phan.
17
MAU SO B 09-DN
NM,
THUYET MINH BAO CAO TAI CHiNH RIENG (Tigp theo)
Cac khoan Tut phang phai tra
Cac khoan du phang phai tra dudc ghi nhan khi T6ng Cong ty có nghia vu nd hien tai do [(Et qua tc.r mot st." kien da xay ra, va Tgng Cong ty có kha n5ng phai thanh toan nghia vu nay. Cac khoan du: phang cltidc xac Binh tren cd so ifac tinh cua Ban TOng Giam c15c ve cac khoan chi phi can thigt dg thanh toan nghia vu nd nay tai ngay thiic kit hoat Ong.
Tai ngay 31 thang 12 n5m 2016, Ban Tgng Giam cl6c clanh gia cac nghia vu nd phat sinh tit cac ski kien da xay ra khong co anh hutng clang kg, do do Ban T6ng Giam d5c quyEt Binh khong trich dy' phang phai tra.
Trai phiEu phat hanh
TOng COng ty phat hanh trai phigu thlidng cho MI,JC dich b6 sung van dai han cho hoat dOng
cua TOng Cong ty.
Gia tri ghi s6 cua trai phigu thutng cludc phan anh theo menh gia tai ngay phat hanh.
Chi phi phai tra
Chi phi phai tra ghi nhan dda tren cac u'oc tinh hdp 1Y ve s6 tien phai tra cho cac hang
hoa, Bich vy da sit dung trong kY.
Chi phi phai tra bao gom cac khoan chi phi 15i vay, cac khoan chi phi phai tra cho cong trinh
xay 15p va cac khoan chi phi phai tra khec.
Chi phil5i vay dudc Ls& tinh dtia tren s6 tien vay, thdi han va 15i suat thtic to tt:fng thdi
Chi phi phai tra cho cong trinh xay 15p la chi phi dudc trich trifeic pht) hdp vai doanh thu hdp Tong Ay thing clutc ghi nhan clya tren Bien ban nghiem thu [loan thanh giaa T6ng Cong ty
voi cht:i dau tu' va giiia T6ng Cong ty vOi cac nha thau phu.
Ghi nhan doanh thu
Doanh thu ban hang
Doanh thu ban hang cludc ghi nhan khi (long thdi thoa man tat ca n5m (5) dieu kien sau:
(a) T6ng Cong ty da chuygn giao phan lan rui ro va Idi ich g5n lien vai quyen so hCtu san
pham hoc hang hoa cho nguti mua;
(b) TOng Cong ty khong can nam giCf quyen quan ly hang hda nhu' nguti set hifu hang hoa
hoc quyen kigm soat hang hda;
(c) Doanh thu clu'dc xac dinh tudng c16i ch5c ch5n;
(d) T6ng Cong ty se thu cludc Idi ich kinh to tit giao dich ban hang; va
(e) Xac Binh du'dc chi phi lien quan Ten giao Bich ban hang.
Doanh thu cung cap dich vu
Doanh thu cua giao dich ve cung cap dich vu cludc ghi nhan khi kEt qua cua giao dich do clu'dc xac dinh mot cach clang tin cay. Trutng hdp giao dich ve cung cap dich vy lien quan n nhieu kit thi doanh thu clutc ghi nhan trong k" theo 1(61 qua phan ding viec da hoan thenh tai ngay cua Bang can clai ke toan cua kit do.
Kat qua cua giao dich cung cap dich vu dutc xac dinh khi thoa man tat ca b6n (4) clieu kien sau:
(a) Doanh thu clu'dc xac dinh tu'dng c16i ch5c ch5n; (b) Co kha nang thu du'dc Idi ich kinh tg tif giao dich cung cap dich vu dO; (c) Xac dinh du'dc phan cong viec da hohn thanh tai ngay cua Bang can MI kg toan; va (d) Xac dinh &tdc chi phi phat sinh cho giao dich va chi phi de hohn thanh giao dich cung cap
dich vu do.
TONG CONG TY LAP MAY VIET NAM - CTCP
18
TONG CONG TY LAP MAY VIET NAM - CTCP
MAU SO B 09-DN THUYET MINH BAO CAO TAI CHINH RIENG (Tia-p theo)
Doanh thu tit hdp (long xay du'ng cua T6ng Cong ty clu'Oc ghi nhan theo chinh sach kg toan cCia Tang Cong ty ve hdp (Jong xay dy'ng (xem chi tit dudi day).
Lai tit cac khoan dau tu' dddc ghi nhan khi Tang Cong ty co quyen nhan khohn 15i.
Hilo (rang xay du'ng
Khi kat qua that hien hdp clang xay thing có thg du'Oc udc tinh mat cach clang tin cay va cludc khach hang xac nhan, doanh thu va chi phi lien quan dEn NV clang dudc ghi nhan tudng Ctng voi phan ding viec da hoar' thanh dudc khach hang xac nhan trong
Khi kat qua thyt hien hdp dang xay dy'ng khang the du'dc udc tinh mat cach clang tin cay, doanh thu chi du'Oc ghi nhan Wring clutIng vdi chi phi cua hdp (long da phat sinh ma viec du'Oc hohn tra la tudng d6i ch5c ch5n.
OM,
Doanh thu chu'a thyt hien
OM, Doanh thu chu'a thu:c hien chic yEu phan anh gia tri tien nhan tritdc theo cac hdp clang cho
thug bat Ong san giCta T6ng Cong ty voi cac khach hang cho thdi gian thug trong tudng lai. Ngoai ra. T6ng Cong ty ding ghi nhan doanh thu chu'a thy'c hien d6i vdi doanh thu da xuat
ONO
hoa ddn nhu'ng chu'a thyt hign day du nghia vu cho chCi dau to theo Nip ding.
Ngoai ta
Cac nghigp vu phat sinh bang ngoai to dddc chuygn clei theo ty gia tai ngay phat sinh nghiep vu. S6 du' cac khoan muc tien to có g6c ngoai to tai ngay kat thCic kit kg toan cludc chuyan dai theo t‘',/ gia tai ngay nay. Chenh lech t‘',/ gia phat sinh clu'Oc hach toan vao Bao cao kEt qua hoat clang kinh doanh.
Chi phi di vay
Chi phi di vay dudc ghi nhan vao chi phi san xuat, kinh doanh trong kit khi phat sinh, trit khi clifOc v6n hoa theo quy dinh cua Chuan myt kg toan Viet Nam so- 16 "Chi phi di vay". Theo do,
MMN chi phi di vay lien quan trtic tigp clan viec mua, dau td xay citing hoc san xuat nhitng tai san
can mat thai gian tudng d61 dai de hoan thanh dda vao sit dung hoc kinh doanh clu'Oc Ong vao nguyen gia tai san cho dEn khi tai san do clu'Oc du'a vao sit dung hoc kinh doanh. Cac khoan thu nhap Oat sinh tit viec dau td tam thdi cac khoan vay clu'Oc ghi giam nguyen gia tai san có lien quan. D6i vdi khoan vay rieng phut vu viec xay dting tai san c6 dinh, bat clang san dau td, I5i vay cludc v6n hOa ke ca khi thdi gian xay citing dudi 12 thong.
Thug
Thug thu nhap doanh nghiep thg hien tong gia tri ciia so- thug phai tra hien tai va s6 thug hoan !pi.
S6 thug phai tra hien tai dudc tinh di,ta tren thu nhap chiu thug trong kir. Thu nhap chiu thug khac voi lOi nhuan trudc thug ditOc trinh bay tren Bao cao kat qua host cIC)ng kinh doanh vi thu nhap chiu thug khong bao gam cac khoan thu nhap hay chi phi tinh thug hoc clu'oc khau trit trong cac kit khac (bao gorn ca IO mang sang, ngu ca) va ngoai ra khang bao gam cac chi tieu khang chiu thug hoc khang cludt khau trit.
Thug thu nhap hoan lai dudc tinh tren cac khoan chenh lech giita gia tri ghi s6 va cd sd tinh thug thu nhap cua cac khaki muc tai san hoc ding nd tren bao cao tai chinh rieng va dudc ghi nh5n theo phudng phap Bang can d6i kg toan. Thug thu nhap hoan lai phai tra phai cludc ghi nhan cho tat ca cac khohn chenh lech tam thdi con tai san thug thu nhap hoan lai chi dutfc ghi nhan khi ch5c ch5n có du lOi nhuan tinh thug trong tudng lai de khdu trit cac khoan chenh lech tam thdi.
19
MAU SO B 09-DN TONG CONG TY LAP MAY VIET NAM - CTCP THUYET MINH BAO CAO TAI CHINH RIENG (TiEp theo)
Thug thu nhap hoan lai duOc xac dinh theo thug suit cikt tinh se ap dung cho kif thu hai hay nO phai tra du'Oc thanh town. Thug thu nhap hoan lai du'Oc ghi nhan kgt qua hog clang kinh doanh va chi ghi vao van ch6 sa hCfu khi khoan thug dó dgn cac khohn muc du'Oc ghi thing vao vein chu sä tau.
Tai san thug thu nhap hoan lai va nO thug thu nhap hoan lai phai tra duOc 136 trif khi Tang Cling ty có quyen hOp phap de bu trU" giCfa tai san thug thu nhap hien hanh vol thug thu nhap hien hanh phai nap va khi cac tai san thug thu nhap hoan Iai va nO thug thu nhap hoan lai phai tra lien quan tei thug thu nhap doanh nghiep du'Oc quail Ijr bei ding mot cd quan thug va
Tang Cong ty có dinh thanh town thug thu nhap hien hanh tren cd sa thuen.
Viec xac dinh thug thu nhap dia Tang C8ng ty can cif vao cac quy dinh hien hanh ve thug. Tuy nhien, nhring quy dinh nay thay doi theo titng thai kif va viec xac dinh sau ding ve thug thu nhap doanh nghiep tay thu8c vao kgt qua kiErn tra dia cd quan thug có tham quyEn.
Cac loci thug khac du'Oc ap dung theo cac luet thug hien hanh tai Viet Nam.
5. TRINH BAY LAI SO LIEU CCIA CAC KHOAN MUC THAY ()di
Can cif theo Bien ban krem tra thug dm Cuc thug thanh ph5 Ha N8i ngay 15 thing 5 nam 2017, mot so- chi tieu tren bao cao tai chinh rieng cua Tang Cong ty cho kit host dOng tit ngay 06 thing 4 nam 2016 dgn ngay 31 thing 12 Warn 2016 có s.f thay a) so voi bao cao tai chinh rieng cla phat hanh 24 thing 4 nam 2017. Ski' kien phat sinh sau ngay phat hanh boo cao tai chinh rieng neu trail la sti kien có anh hu'ang dgn bao cao tai chinh rieng cho los,/ hoat Ong tit ngay 06 thing 4 nam 2016 an ngay 31 thing 12 nam 2016 va difoc coi la skt kien phat sinh sau ngay kgt thilc kjf kg town can dieu chinh. Theo dó, Ban Tang Giam d6c guy& dinh lieu chinh bao cao tai chinh rieng da phat hanh ngay 24 thing 4 nam 2017 va phat hanh lai bao cao tai chinh rieng cho kit hoat Ong tit ngay 06 thing 4 nam 2016 dgn ngay 31 thing 12 nam 2016 dE phan anh day du anh hu'ong dia sti kien nay. Ban Tang Giam Mk tin taing ring viec phat hanh lai bao cao tai chinh rieng se phan anh ph0 hdp hdn tinh hinh tai chinh tai ngay 31 thing 12 nam 2016 ding nhif tinh hinh Ili i chuyEn tin to cho kji hoat Ong tit ngay 06 thing 4 Warn 2016 dEn ngay 31 thing 12 nam 2016 dia Tang Cong ty. Cac khoan muc tren bao cao tai chinh rieng co stf thay dai nhu' sau:
Tai ngay 31/12/2016:
Trinh bay tai Bac) do Ma s6 tai chinh di phat hanh Trinh bay Iai Chinh lich
ngay 24/4/2017
VND VND VND Bing can dal kik& Tra tnfdc cho nguti bin ngin han 132 3.897.126.327.778 3.897.169.399.525 43.071.747
Phai thu ngin han khac 136 944.455.763.702 944.662.353.895 206.590.193
Thug vi cac khan khac phai thu Nha 153 27.316.169.223 31.248.545.346 3.932.376.123
Phil tra ngtidi bin ngan han 311 2.049.758.525.660 2.046.710.811.080 (3.047.714.580)
Nguti mua tra Wen Mt& ngan han 312 4.361.908.761.193 4.361.489.207.711 (419.553.482)
Thus vi cac khohn phai n6p Nha Wit 313 29.834.974.350 37.644.587.372 7.809.613.022
Phai tra ngan han khac 319 59.854.245.342 59.836.865.252 (17.380.090)
Ldi nhVan sau thug chtta phan ph6i 421 90.109.680.159 89.966.753.352 (142.926.807)
BS° do hiu chuyen Ten to Thay d6i cac khoan phai thu 09 (685.531.070.211) (685.314.200.390) 216.869.821
Thay dgi cac khoan phai tra (Khong kg lai vay phai tra, thug thu nhip doanh nghigp phai n6p)
11 (101.329.538.941) (101.546.408.762) (216.869.821)
tai san du'Oc vao Bao cao có lien quan
250,
G M.
)IT
_1?
20
TONG CONG TY LAP MAY VIET NAM - CTCP MAU SO B 09-DN THUYET MINH BAO CAO TAI CHINH RIENG (Tigp theo)
Tai ngay 06/4/2016:
Trinh bay 4i Ban can Mi s6 tai chinh da Oat birth Trinh bay lai Chenh lich
ngay 24/4/2017
VND VND VND Bang can dal hi toin Tra trutc cho ngai ban ngan hp 132 4.049.295.844.330 4.049.296.353.245 508.915 Phai thu ngan hp khac 136 328.518.717.285 328.725.307.478 206.590.193 Thud gia tri gia tang duIc khau trill 152 3.877.325.681 4.136.758.334 259.432.653 Thus va cac khan khac pal thu Nha nutc 153 12.681.256.130 14.135.756.085 1.454.499.955 Phai tra ngtfai ban ngin han 311 2.077.176.013.934 2.074.085.736.522 (3.090.277.412) NguVimua tra Can trac ngin han 312 4.822.023.748.372 4.821.604.194.890 (419.553.482) Thud va cac khan phai nOp Nha ndoc 313 3.559.400.972 9.150.570.479 5.591.169.507 Phai tra nggn an khac 319 42.099.515.405 42.082.135.315 (17.380.090) Lcli nhan sau thud chita phan ph6i 421 153.420.414 10.493.607 (142.926.807)
6. TIEN VA CAC KHOAN TUCYNG DUO'NG TIEN
31/12/2016 06/4/2016 VND VND
Tien mat 31.428.401 1.453.293.160
Tien gift ngan hang khong kit han 750.040.555.024 815.297.76 1.484
Cac khoan tu'dng clu'dng tien 1.677.151.720.160 1.86 5.061.595.576
2.427.223.703.585 2.681.812.650.220
21
.0 ri (')Z 0 'RI N >
Tr 0
O
L7 20
.430.0
40
.92
8
8.4
92
.667
.900
7.9
05.0
00.0
00
9
.180.0
00.0
00
26
.786
.71
7. 8
46
14.6
29
.473.6
00
35.7
76
.50
0.0
00
30.5
28
.490.1
97
140
.50
1.4
06
. 29
7
69.7
13
.251.8
42
136.9
85. 8
98
.45
9
73
.899.0
00.0
00
12
2.8
20.1
38.0
00
69
7.6
48
.58
5.0
69
1.3
47
.605.7
04
17.0
45
.049.6
22
18.3
92.6
55
.326
30
.52
8.4
90
.197
7.9
05.0
00.0
00
9
.180.0
00.0
00
8.4
92
.667.9
00
14
.629.4
73
.60
0
26.7
86. 7
17.8
46
69
. 713.2
51.8
42
35
.776.5
00
.00
0
73
.899.0
00.0
00
20.4
30.0
40
.928
676.0
67
.56
9.0
62
122
.820.1
38.0
00
13
6.9
85.8
98
. 459
11
8.9
20.3
90.2
90
01 0 Z
O.
C
0 ' z
01 C .0
0
0 ' z
5.0
00
.000.0
00
Gi a
tri s
6 sa
ch
5.0
00.0
00.0
00
06
/ 4/2
01 6
5.0
00
.000.0
00
to 01
L7
5.0
00.0
00.0
00
10
O
wi .0 C "•• u Z rl qt1 > 1),
0 L.
:fa L7
9,7
42
,77
5,7
18,4
00
42,7
75, 7
18,4
00
U •Ics
L7
10
9.0
00.0
00.0
00
109.0
00.0
00.0
00
31/1
2/ 2
016
10 9
.000.0
00
.00
0
to 01
L7
109. 0
00.0
00.0
00
C to. .c 0
•to
0'1 C
24,)
c
9113
go z Q ri•
fo to Ti e
n 0
1 c ó
ky h
an
b.
Ch
Un
g k
hoa
n k
inh
do
an
h
Ngan h
ang T
MC
P S
ai G
an - H
a N
Oi -
Ho
i sa c
hin
h
c.
D'a
u tu
' go
p v
e in
va
n th
in v
i kh
ac
O 41
4.1 O.
24)
1":
0.
11, U 4 w
Z Z
u
,cr 0
‘usl
—I CO
Z
Z <0 U W )-Z
I— I f. —
to to
ro an ro
(0 an J >
tci) 01 •ro • 4-4 C
C •,—I .—I N C.1 E 17
N60
›.. 7 V) O. 0
.;)
7 6) L r) .--1 ,--I <zr 'C ko kr)
0 CO LA al en cn Iwo X a ca.). 0 0 C
_c f0 f0 (0 ( ID (0 (0 a'3.0 C 4.5 U
> -7 0 (
.P. RI 13 ,m• 2f0 >. E clEEEEEEE c (0 fa tO r f0 f0 ft, fE0 7
0 '0 u 'Zi'Zi'Zi==i=1=1=1U Q I— I— = 0 c c C C C C C C C C C C C
sto sm sal 00 00 snl 00 sro sio sro sro sro sro ,eg _c _c _c _c _c _c _c _c .c _c _c _c .c ) 0. at c. a 0. 0. 0. 0. O. O. O. G1. O. "7 s0 ^<0 - 0 '',0 -,0 -,0 -<0 ",0 -‘0 '0 '0 -,0 V7 -0000000000000 0 >. $t7 1.7 >.
4., 1.+. 1.± 1.... 4>.-, 4>. >. >. >• —4 .W 4—, 4-4 4—, 4
>.-4 4
>.-4
tp Cl Cl Cl Cl Cl Cl Cl Cl Cl Cl Cl Cl Cl C C C C C C C C C C C C C
,; <0 <0 <0 <0 <0 <0 <0 <0 <0 <0 <0 <0 <0 U C.) (..) 0 0 0 0 0 0 0 U 0 0 0 C
AC
KH
OA
N DA
U TU
' TA
I C
HIN
H
18.0
52
.057.7
11
17
.915.4
08.3
51
136.6
49.3
60
70.2
76.2
91.8
76
7.0
02
.100.0
00
5.1
88.6
80.2
00
29
.697
.241
.118
3.90
7.8
00.0
00
23.3
80
.334
.584
1.1
00.1
35.9
74
162
.41
0.7
15.9
85
19.7
99.0
36.7
03
2.16
5.8
92.
592
85
.69
6.0
88.6
06
35.
716.5
60. 3
84
16.1
69.9
71.5
05
2.863.1
66.1
95
rfl E ro
rT C
• '• 12 4-,
c
cr, C
E _
u-0
c c sro sru _C 'o 'co 0 • >-•• 4-, 4, CT, CT, C C CO CO U U N
gan
h ang
TM
CP
Sai
Gen
- H
a N
6i -
H6
i sa
chin
h
MA
U SO
B 09
-DN
• 0
42
.77
5.7
18.4
00
35
. 71
6.5
60
.384
1.1
00.1
35.9
74
16
.169.9
71.5
05
85
.69
6.08
8.6
06
2.8
63.1
66.1
95
2.1
65.8
92.
592
19.7
99
.03
6.7
03
59
.39
4.4
82
.236
25
.559.8
00.5
30
205.1
86.4
34.3
85
3.9
07
.80
0.0
00
7.0
02
.10
0.0
00
6.8
16.6
80.2
00
4.6
14
.48
0.0
00
108.3
95.4
78
.94
0
Con
g ty
C6
pha
n B
at c
16ng
san
Lila
ma
(Lila
ma
Land
)
C CO
CO
rT
0
C( X 20
21:1)
C sro _c C. ro
U ›. (l.).
C _C CO 01 U C
ling ty C
6 p
h an
Ph u
M9
Tru
ng V
iet
(Lila
ma
SH
B)
Con
g ty
C6
ph a
n L
ap m
ay -
Th i
ng
hiar
n C
d dia
n
CO
ng ty C
6 p
h an
Ch a
tao
Gia
n k
hoan
Da
u k
h i
c3. D
en
tu
' gap
van
vac
) dc i
n v
i kh
ac
Cl in
g ty T
NH
H T
i !
van
Thia
t Ke C
IMA
S
Con
g ty
C6
ph a
n X
i man
g S
ong
Tha
o
Con
g ty
C6
ph a
n T
h Uy
dian
1-1C
ia N
a
c2.
Erau
tu
' van
co
ng
ty
li e
n lc
&
Con
g ty
C6
ph a
n L
ilam
a 4
5.4
Con
g ty
C6
ph a
n L
ilam
a 45.3
Con
g ty
C6
ph a
n Lila
ma
3
C '(C) C fro U tcm,
.c 'V CI- U 01
-"D ': C 4-, —
76. c .c O %a, -0 _c u C a cap al
LE ET, -5 .c
U 4.113 U
•co C 4-, •„, 413 213 ''' -C
C C
i0 LE crs C >, _c
co - ' C U cn :115' c C1 (O >,'OD u 7
0- H 01
C U .t... "Z) 'RU
S 1:7 0
7 0 Sr0 17 CT) "0 'CS C C CI co C <ro 'RI • r ...... 1 ,ro. _ 0
4-, -C _C 01 C
Z.)
U C 2 (1 ...Y) 7 OD
C
C (
i— c (1) • >. i_
13 -Y S = ft/ -
r0 u u 0 •7 -= U CT, 0_ _C 4-, z (13 0 al 4-▪ ,
_C 2 a) _C C. C C 20 a te* > >.
•fts -a -0 C cn _c zo (mi. C _c in _c ._ C _c C c0.
1E c >-. 4-4
U 4Es. 4--. _c C) c ,.T, u c
X _c --
4_, -(73 Co U O U .0
-co .:10 •— ,(11 c u (A m• 4-. ' — .4.,
•ro
-,_ -C O 0
u cj j U ..,
In
C E
.
= ;F5 5173 4../
.4J
-5 -(.1.7 CT) C
.6., to C .19 5 CT, (0 0 Srp
C g U _c 40 eo 2.c C -C .7 U ^al
0- .7 U •It1 0 -7.
‘ , _C U
"CS — U (1:1 -le
C '— 7 U CI"
<co. > *-,=.
z0 v. U `UU 2.. rc,
U_c ,:c5 as
o•
c a •.=u -s7 -c o .4_, s_ _c
.6., .>„ 4..., •—• s_
-a) 1- co E .1..) CL
X -ro .4., a f CI
.1i C.
E 0 ',_) _c , 01 .c. Cl.) LA CTI
X C 413 4--,
O .E <0 *En •ro -0. <0 a)
-i Y -Y _c -c
.6, C • ers .rts 'CO c
5 5 0 t-.3
.1) (0 in ro
5 ,c;
-e '0 COW U X C c .2u >. ,.
CT) O 0 c CT, 5 • 10 co 5 SW
U _c cO >
ZO _c Y (-) ,kcu
u) U cr, cr, _C
4-, ._ c C 4-' CO. E
O. C ICI O 'k0
I— U 7.
—J
TONG CONG TY LAP MAY Val' NAM - CTCP MAU SO B 09-DN THUYET MINH BAO CAO TAI CHINH RANG (Tigp theo)
0•1%
P.*
8. PHAI THU NGAN HAN CUA KHACH HANG
31/12/2016 06/4/2016 VND VND
JGCS CONSORTIUM 522.584.875.191 183.037.058.211
Ban dieu hanh du an Nhiet dien Thai Binh 2 - PVC 459.400.693.485 37.977.207.656
Ban QLDA Dien Ric Dau khi Vung ang-Quang Trach 219.574.540.291 166.549.255.256
Doosan Heavy Industries Vietnam, Co. LTD. - VT4 195.146.379.900
AM, Ban QLDA Nha may thy dien Sdn La 180.174.289.818 40.531.474.818
Cong ty CO phan Xi mang Song Thao 149.806.663.376 147.289.497.112
Hyundai Engineering & Construction Co., Ltd. - MD1 206.621.579.442
Cac d6i tOng khac 264.737.431.341 395.850.133.028
1.991.424.873.402 1.177.856.205.523 OM%
Phai thu khach hang la cac ben lien quan 32.092.415.908 25.877.863.372 (xem ThuyEt minh s5 37)
ol•ra, 9. TRA TRUOC CHO NGUOI BAN NGAN HAN
31/12/2016 06/4/2016 VND VND
AIN%
Doosan heavy Industries and Construction Co., Ltd (Du an Nhiet dien Song Hau 1)
2.428.915.305.444 2.860.981.351.500
.01111, TOng Cong ty )(ay dVng Bach Dang 453.777.587.741 451.686.953.265
TOng COng ty CO phan Xay lap Dau khi Viet Nam 344.662.346.623 14.787.768.686
Ban dieu hanh Du an Nhiet dien \lung Ang 51.739.870.294 48.518.631.056 111=1,
Cac d6i tu'Ong khac 618.074.289.423 673.321.648.738
3.897.169.399.525 4.049.296.353.245
Tra tru'ac cho ngu'ai ban la cac ben lien quan 110.595.277.487 176.088.032.904 (xemThuyel minh s5 37)
M.6.1
10. PHAI THU VE CHO VAY NGAN HAN
31/12/2016 06/4/2016 VND VND
Cong ty CO phan Lilama 45.1 133.000.000.000 139.363.079.959
Cong ty CO phan LISEMCO 227.646.699.893 227.646.699.893 MOO,
Cac clOi tu'Ong khac 52.662.796.297 52.938.277.717
413.309.496.190 419.948.057.569 a
Phai thu ngen han cac ben lien quan (xem Thuyet minh se 37)
399.336.188.190 405.974.749.569
MU.
Tai ngay 31 thang 12 ne'm 2016, T6ng Cong ty có cac khohn phai thu ve cho vay ngan han
Cong ty Co often Lilama 45.1, Cong ty Co often Lilama 45.3, va Cong ty Co phan LISEMCO vdi
a tong s6 tin khoang 387,6 ty Song de- qua han thank toan theo hdp (long g6c. Ban T6ng Gam
d6c danh gia va xac Binh se thu cac khoan cho vay ng5n han neu tren.
24
••••k
0.1
A.=k
0.0
Am%
TONG LONG TY LAP MAY VIET NAM - CTCP THUYET MINH BAO CAO TAI CHINH RIENG (Trep theo)
11. PHAI THU KHAC 31/12/2016
MAU SO B 09-DN
06/4/2016
a. Ngan han
Ngan hang TMCP inu tit va Phat trien Viet Nam - Chi nhanh SO Giao dich I (i)
Cong ty C6 phan Lilama 18 (ii)
C8ng ty C6 phan Lilama 5
Phai thu tien quyen sit dung cla't tai taa nha chung at 21 tang
Tam itng cho nhan vien
Cam c5 q cycic q qu9 ngan han
Phai thu lai cho vay
Phai thu bao hiem tai san
Khac
VND
600.000.000.000
30.618.658.151
10.839.255.788
53.072.333.456
8.641.186.223
1.001.037.734
149.480.757.246
13.977.875.254
77.031.250.043
VND
30.618.658.151
21.093.019.432
55.900.147.388
16.257.457.333
2.036.228.540
103.791.592.552
24.230.766.454
74.590.847.435
944.662.353.895 328.518.717.285
b. Dai han
Cam c6, qu9 dai han 15.701.000.000 9.945.819.994
15.701.000.000 9.945.819.994
Phai thu khic cac ben lien quan (xem Thuyet minh so' 37)
109.464.526.503 122.274.821.451
Phan anh khoan phai thu Ngan hang TMCP Dau va Phat trign ViEt Nam - Chi nhanh./
SO giao dich I tier' clang kjr mua trai phigu do T6ng Cong ty phat hanh ngay 30 thang 12 nam 2016 theo hdp Tong cl5t mua trai phiEu dakj, kEt vdi T6ng Cong ty. Trai phieu
có kit han 5 nam kg tit ngay 30 thang 12 nam 2016 va du'dc T6ng Cong ty cam 1(81 mua lai qua tirng nam, lai suet du'dc the n6i, dieu chinh theo tUng thdi kjr. Trai phigu phat hanh có tai san dam bao la nha dra, vat kin true va may mac thiEt bi tai Cd quan T6ng Cong ty nha trinh bay tai ThuyEt minh s6 15. Ngay 06 thang 01 nam 2017, Ngan hang cl'a chuygn tren mua trai phigu nay vao tai khoan cua T6ng Cong ty.
(ii) Nam 2004, Kho bac Nha nudc da chuygn khohn ten tren 30 ty Tong cho Cong ty Co phan Lilama 18 nh5m hO trd di ddi van phang lam viEc va xay dVng nha hOn hdp cao tang tai Quan 9, Thanh ph6 Flo Chi Minh. Tai ngay 31 thang 12 nam 2016, T6ng Cong ty dang theo doi Tang thdi mot khohn tien tren 30 tc, ang phai thu Cong ty Co phan
Lilama 18 va phai tra Kho bac Nha nu'dc.
OMR
(i)
AMA
TONG CONG TY LAP THUYET MINH BAO
12. NO' XAU
D61 higng
MAY VIET NAM - CTCP CAO TAI CHINH RIENG (Trip theo)
31/12/2016
MAU SO B 09-DN
06/4/2016
Gia g6c Gia tri co the
thu h‘oi DJ phong
TM gian gui han
Gii g5c Gii tri co the
thu h6i Thai gian
DJ phOng qua han
VND VND VND VND VND VND
a. Phil thu khich hang 3.290.373.458 3.290.373.458 3.290.373.458 3.290.373.458
MARIANI BATTISTA Spa. - ITALY 1.968.980.309 1.968.980.309 Tren 3 nam 1.968.980.309 1.968.980.309 - Tren 3 nam
Cac 151 ttIgng khac 1.321.393.149 1.321.393.149 Trail 3 flan) 1.321.393.149 1.321.393.149 - Tin 3 nam
6, Phai thu ve cho vay 13.973.308.000 - 13.973.308.000 13.973.308.000 13.973.308.000
Cong ty C6 phan Dau hi - Xay ding Ulama 13.973.308.000 13.973.308.000 Trail 3 nam 13.973.308.000 13.973.308.000 Tin 3 nam
SHB
c Phil thu khic nggn han 94.111.524.199 7.362.923.496 86.748,600303 93.213.393.669 93.213.393.669
Coq ty Co phan Dau hi - Xay dutg Ulama 9.229.565.639 2.291.964.076 6.937.601.563 Tit 2 - 3 nam 8.226.204.498 8.226.204.498 - Tii 1 - 2 nam
SHB
Cong ty C6 phan Ulama Ha Nei 75.867.468.383 2.789.132.259 73.078.336.124 TO 2 - 3 nam 75.972.698.994 75.972.698.994 - TO 1 - 2 nam
Cong ty CO phan Ton ma mau Viet Phap 2.721.210.000 600.000.000 2.121.210.000 Tren 3 nam 2.721.210.000 2.721.210.000 - Tren 3 nam
Tang Cong ty Vinaconex 5.606.090.536 1.681.827.161 3.924.263.375 TO 2 - 3 nam 5.606.090.536 5.606.090.536 - TO 1 - 2 nam
Cac 151 higng XI* 687.189.641 687.189.641 Then 3 nam 687.189.641 687.189.641 - Then 3 nam
T6ng Ong 111.375.205.657 7.362.923.496 104.012.282,161 110.477,075.127 110.477.075,127
Tai ngay 05 thang 4 nam 2016, T6ng Cong ty khong trich lap dy' phong nd phai thu kho dal do
sang trong giai (loan c6 phan hOa can cif theo quy Binh tai Dieu 10 - Xif ljt tai chinh theli cligm
doanh nghiep c6 phan hoa chinh thitc chuyan thanh cong ty c6 phan cUa Thong tu' so 127/2014/TT-BTC ngay 05 thang 9 nam 2014 ciba BO Tai chinh ve viec hdang dgn xCt tai
chinh va xac Binh gia tr.i doanh nghiep khi thtic hien chuyen doanh nghiep 100% von Nha
nu'ec thanh Cong ty Co phan.
13. HANG TON KHO
31/12/2016 06/4/2016
Gia got Dy' phong Gia go'c phong
on.
VND VND VND
Nguyen lieu, vat lieu 4.524.928.687 4.576.485.080
Cong cu, dung cu 48.031.000 42.924.330
Chi phi san xuat,
395.459.609.038 320.286.231.626 kinh doanh dO clang (i)
VND
AMA COng 400.032.568.725 324.905.641.036
(i) Chi phi san xuat, kinh doanh dO dang la chi phi caa cac cong trinh sang trong qua trinh xay
Tai ngay 31 thang 12 nam 2016, chi phi san xuat, kinh doanh dO dang chi tiat theo cac cong trinh nhti sau:
TONG CONG TY LAP MAY VIeT NAM - CTCP THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo)
31/12/2016
MAU SO B 09-DN
06/4/2016 VND VND
Nha may Nh*din Mong Diking 1 31.697.861.561
Cong trinh Nha may Loc dau Nghi Sdn 41.684.666.426 145.471.964.241
Nha may Nhiet dien Thai Binh 2 6.583.393.231 49.294.596.962
C8ng trinh Thujf dien I-16a Na 8.045.646.428 miNit
Cong trinh Nha may On Uong Bi Mei rang 251.415.816
C8ng trinh Nha queic h8i 2012 3.404.122.457 237.727.273
1.1.4 Nha may Nhret dien Viing Ang 1 (ii) 319.868.022.750
Cac ding trinh khac 23.919.404.174 85.287.019.345
395.459.609.038 320.286.231.626 0=,1
(ii) Chi phi san xugt kinh doanh do dang cL'ia cong trinh Nha may Nhigt Men VOng Ang 1 tai
ngay 31 thang 12 nam 2016 bao gOm so tien 311.325.722.602 VND the hien gia tri
thigt bi T6ng Cong ty thay the cho ch6 d'au tu' do h6ng hoc trong qua trinh van hanh.
14. PHI TRA TRU&
31/12/2016 06/4/2016
a. Ngan han
VND VND
Chi phi tra tru'ac cd quan Tang Cong ty 213.054.425 584.417.707 Chi phi tra tru'dc cho thue cau cac ddn vi 69.522.724 Chi phi tra tnidc ding trinh Nhiat dien VOng ang 161.880.000
Chi phi tra tnfOc cong trinh Nhiat dien Wong Difdng 1 3.393.940 0.14
Chi phi tra tru'ac ding trinh Loc clau Nghi Sdn 26.403.407 117.390.042
Chi phi tra cong trinh Nhiat dien Thai Binh 2 18.949.615 258.759.028
P=.1. Chi phi tra tn.& cong trinh Nhiat dien Song Hau 1 265.677.567 2.801.757.550 Chi phi tra tat& cong trinh Long Phil 115.107.408
Chi phi tra trutc cong trinh Nhiat dien Vinh Tan 4 84.055.002
Chi phi tra trifac Khu Cong nghiap Bac Vinh 35.276.475 758.523.899 3.997.120.991
4.114
b. Dai han
Chi phi tra trtioc ding trinh Loc crau Nghi Sdn 2.794.816.913 44.711.833.764
Chi phi tra tru'ac ding trinh Long PhU 658.659.091
Chi phi tra tru'oc cong trinh Nh*di0 Thai Binh 2 4.668.021.288 MN% Chi phi tra tru'dc cd quan TOng Cong ty 1.357.059.605 1.074.670.575
Chi phi tra tnioc cho thug cau 5.395.628.333 1.792.892.250
Chi phi tit tru'dc cong trinh Nhiat dien Vinh Tan 4 2.937.938.720 5.193.073.663
Chi phi tra trutc cong trinh Nhiat dien Song WO 1 1.256.727.490 1.241.092.735 Chenh lach xac dinh lai gia tri doanh nghiap 6.158.892.874 7.510.711.860 Chi phi phat hanh trai phigu 825.000.000
20.559.723.026 67.017.296.135
586.9
44
.54
5
26
.409. 5
75
.99
1
27
9.5
77.4
52.3
43
438. 1
10
.86
9.9
96
253. 1
67
.87
6.3
52
437.5
23.9
25.4
51
26.2
64.6
32. 5
76
3.6
58.5
61
. 150
29.9
23. 1
93
. 72
6
38
. 210
.930. 9
13
38
.210
.93
0.9
13
256. 9
44.5
45
2.1
65
.176.3
97
8.9
28
.94
6.5
08
11
.16
3.4
00.3
52
11
.42
0.3
44.8
97
6.7
63
.770.1
11
16.9
57
.45
4. 7
59
20
8. 0
25
. 143
.489
29
2. 1
13
.30
8.8
44
19
1.0
67.6
88
.73
0
29
2.1
13
.30
8.8
44
99
0.8
82.7
65
3.6
66.8
58.2
65
2.6
75.9
75
.500
33
0.0
00.0
00
11.0
18.5
72
.48
6
10.6
88
.57
2.4
86
29
.03
3.3
10.3
55
2.6
37
.500.9
20
26.3
95
.80
9.4
35
85
. 34
7.7
12.8
56
85.3
47
. 71
2.8
56
Mua
sdm
mai
GIA
TR
I C
ON
LA
I
Ta
i ng
ay
31
/12/2
016
Ta
i n
ga
y 0
6/ 4
/20
16
GI A
TR
I H
AO
MO
N L
UY
KE
Tri
ch kh
du h
ao tro
ng k
j(
Ta
i n
ga
y 0
6/4
/2016
Ta
i ng
ay 3
1/12/2
016
158.5
33
. 41
7.6
53
184.3
56
.049.0
99
8.2
87.7
37.1
87
11.9
46.2
98
.33
7
2.4
91
.39
8.3
89
4.3
99.6
30.2
41
84.0
88. 1
65
. 355
10
1.0
45
.620. 1
14
7.3
51.7
14.2
21
8.0
12
.59
6.9
86
56
.314.4
02.5
01
58
.95
1.9
03
.421
TA
NG
,
0
01 O
(I)
nQ
C CI Kra
<co• C > SCL)
<0C
. 44
C ca)
d-- .0 a. ,CD
•o z E to >
-E, -to —
•O
ro
ro To. C) C
2(t) LE 0_
Ui _c •ro _c
•ro oo _c
_c •ro U E. a,"+4t) _0 40
En E
-ro :-E, to > 'OD Cn 10. C
7. CI 0 -0 • Z • 7 ••-t -0 > U)
-C N C C 1p •0
'-E. U:'• U C 00
C N Kft1 cc) > -C • lf) CY) 1t
..c 0 C. N., -'= 00 .= ii-o" ,..;
N 'N C Lc) ,-1 o 0 .. IR to C tc) _c -co-1 ‘_.i Li) o =
zro N •ro _c 1 4-' E ro )ro zcu 4., -C c O _c
Tt -: rTo• '0
ifa
— C C • MI C -0 _C 40 U 4-, (A
'C' V) ;073 .14 CI 4•-•
'(13 >• U
Q1 .r0 (..)
.- c E
tt) o _c 1° ro C Z _C) •-> _C E N C ./..., Ln €1. to) 0 >- • b 7 N
rD L.)
_C CO C
ID H Tr -(0 0 +-I . r173. N v) r< 0 4•-• ‘-I rf
0 N MN -N. >•• • -6, --... N •r6 CA (0
•••., ...... _C 40 U p
c — •:(0 Z
O en ' r. go En > >. >. 4-, ..-1 ..(p ..(13 up CD C 0
01 0 40 N <CU C C >• ki;
,ro m ,-I
E cn 0
1-- I— z c Z N
TONG CONG TY LAP MAY VIET NAM — CTCP MAU SO B 09-DN
THUYET MINH BAO CAO TAI CHINH RIENG (Tigp theo)
16. TANG, GIAM TAI SAN Co DINH THUE TAI CHiNH
NGUYEN GIA
Phu'dng tian van tai
VND
Tai ngay 06/4/2016 13.720.687.273
rang trong ky 23.522.000.000
Tai ngay 31/12/2016 37.242.687.273
GIA TRI HAO MON LUY KE
Tai ngay 06/4/2016 1.435.596.594
Kh5u hao trong ky 1.948.552.117
Tai ngay 31/12/2016 3.384.148.711
GIA TRI CON LAI
Tai ngay 06/4/2016 12.285.090.679
Tai ngay 31/12/2016 33.858.538.562
17. TANG, GIAM TAI SAN CO DINH Vo HINH
Quyan Phan !ram
sit dung dat may tinh T6ng cOng VND VND VND
NGUYEN GIA
Tai ngay 06/4/2016 10.597.679.212 806.870.000 11.404.549.212
Tai ngay 31/12/2016 10.597.679.212 806.870.000 11.404.549.212
GIA TRI HAO MON LUY KE
Tai ngay 06/4/2016 487.682.667 487.682.667
Kh5u hao trong ky 150.227.333 150.227.333
Tai ngay 31/12/2016 637.910.000 637.910.000
GIA TRI CON LAI
Tai ngay 06/4/2016 10.597.679.212 319.187.333 10.916.866.545
Tai ngay 31/12/2016 10.597.679.212 168.960.000 10.766.639.212
]Lt 18. TANG, GIAM BAT DONG SAN DAU TLI
Nha cita, vat kin trim
VND
NGUYEN GIA
Tai ngay 06/4/2016 56.376.553.129
Tai ngay 31/12/2016 56.376.553.129
GIA TRI HAO MON LUY KE
Tai ngay 06/4/2016 23.960.671.619
Khau hao trong 1.659.976.289
Tai ngay 31/12/2016 25.620.647.908
GIA TRI CON LAI
Tai ngay 06/4/2016 32.415.881.510
Tai ngay 31/12/2016 30.755.905.221
29
MAU SO B 09-DN TONG CONG TY LAP MAY VIET NAM — CTCP THUYET MINH BAO CAO TAI CHINH RIENG (Trep theo)
Theo quy Binh tai Chuan mtfc ke toan Viet Nam s6 05 - B5t Ong san clau gia trj hdp ly cUa
LAI clang san dau tu' tai ngay 31 thang 12 nam 2016 can du'dc trinh bay. Tuy nhien, T6ng
Cong ty hien chu'a xac Binh cleat gia tri hdp h/ nay nen gia tri hdp l' cUa ba't clang san dau tu'
tai ngay 31 thang 12 nam 2016 chu'a trinh bay tren Thuyet minh bao cao tai chinh rieng.
De xac Binh du'Oc gia tri hdp 1j, nay, T6ng Cong ty se phai thue mat cong ty tu' van dac lap
danh gia gia tri hdp ljt cCia bat clang san dau tu'. Hien tai, T6ng COng ty chu'a tim du'dc cong ty
tu' van phii hdp de thut hien ding viec nay.
19. CHI PHI XAY DUNG CO' BAN Do' DANG
31/12/2016 VND
Cong trinh Du' an Nha may Che tao Thiel bi s6 2 1.270.404.405
Cong ty Dau tu' & Phat trign Bac Vinh 4.122.922.316
DV an Nha hik hdp cao tang d va lam viec tai Quan 35.442.530.135 9, Thanh ph6 Ha Chi Minh
Du' an khu van phong Tang Cong ty tai dutng vanh
4.025.382.349 dal 3
44.861.239.205
06/4/2016 VND
1.270.404.405
3.158.165.952
35.442.530.135
4.025.382.349
43.896.482.841
20. PHAI TRA NGU&I BAN NGAN HAN
31/12/2016 06/4/2016
VND
Gia tri
VND VND S6 co kha nang Gia tri
tra nd
VND S6 ca kha n5ng
tra nd
Babcock & Wilcox Beijing Co.,Ltd. 538.031.058.787 538.031.058.787 575.588.750.391 575.588.750.391
Lien doanh Tap doan TOSHIBA va T6p
doan SOJITZ 186.949.096.429 186.949.096.429 300.691.371.611 300.691.371.611
Cac d6i tifOng khac 1.321.730,655,864 1.321.730.655.864 1.197.805.614.520 1.197.805.614.520
2.046.710.811.080 2.046.710.811.080 2.074.085.736.522 2.074.085.736.522
Phil tra ngtfdi ban la cac ben lien guan (xem Thuyet minh se 37)
434.171.471.551 434.171.471.551 343.853.010.475 343.853.010.475
21. NGlita MUA TRA TIEN TRUOC NGAN HAN
31/12/2016 06/4/2016 VND VND
Ban Quan lc/ Du' an Dign lut D'au khi Song Hau 1 - PVN 3.774.868.300.600 4.296.072.354.227
Doosan heavy Industries & Construction Co., Ltd. 352.832.940.195 366.060.576.120
Nhan (ing till& tit Cong ty bao him PVI (i) 150.700.200.000
Cac doi tu'ong khac 83.087.766.916 159.471.264.543
4.361.489.207.711 4.821.604.194.890
(i) Thg hign khoan nhan irrig tru'Oc chi phi khac phyc ton that Rotor ciia du: an Nha may Nhiet lien VOng Ang tit T6ng Cong ty Bao him PVI theo thoa thuan tam thai gi0'a cac
ben.
30
MAU SO B 09-DN TONG CONG TY LAP MAY VIET NAM — CTCP THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo)
22. THUS VA CAC KHOAN PHAI THU/PHAI NOP NHA NUaC
06/4/2016 Thug phai nOp Thug di nOp 31/12/2016
VND VND VND VND
a. Cac khoin phii thu
ThuE thu nhap doanh nghiEp 10.899.953.416 367.500.485 27.727.787 10.560.180.718
ThuE xuat nhap khgu 1.743.892.812 30.577.286.908 45.589.382.601 16.755.988.505
ThuE gia tri gia tang hang nhap khgu 37.409.902 90.272.785.730 90.235.375.828
ThuE gia tri gia tang phai thu 1.454.499.955 2.477.876.168 3.932.376.123
14.135.756.085 121.217.573.123 138.330.362.384 31.248.545.346
b. Cac khoin phai n'Op
ThuE gia tri gia tang 5.590.153.818 73.981.141.040 44.304.234.122 35.267.060.736
Thue thu nhap ca nhan 493.322.628 4.383.188.319 2.500.000.000 2.376.510.947
Thue nha a, tren thue Tit 1.211.752.805 1.211.752.805
Cic loaf thug khac 3.067.094.033 18.667.805,627 21.733.883.971 1.015.689
9.150.570.479 98.243.887.791 69.749.870.898 37.644.587.372
23. CHI PHI PHAI TRA NGAN HAN
31/12/2016 06/4/2016 VND VND
Ban QLDA Nha may Th6y (lien Sdn La
C8ng trinh Nhiet dien Thai Binh 2
Doosan Heavy Industries Vietnam, Co. Ltd.
DV an Nha may Nhret dien Wing Ang
JGCS CONSORTIUM
Ban Quan lc/ Dtf an Dien lut D'au khi S6ng Hau 1 - PVN
Cong trinh ThOy dien Flua Na
Cong trinh Xi mang Song Thao
Lai phai tra trai phieu Lilama ddt 2-2007-Deutchs Bank
Cac doi tu'dng khac
132.551.930.295
76.423.091.877 46.216.898.496
129.983.567.695
146.429.886.074 131.160.717.209
110.564.770.405
49.276.992.000 86.197.406.252
11.639.617.465 41.710.853.186
50.154.794.796 50.846.350.306
53.411.000.000 77.689.000.000
105.758.597.828 68.508.757.716
866.194.248.435 502.329.983.165
31
TONG LONG TY LAP MAY VIET NAM — CTCP THUYET MINH BAO CAO TAI CHINH RIENG (TiEp theo)
24. PHAI TRA KHAC
31/12/2016
MAU SO B 09-DN
06/4/2016
a. NgAn han
VND VND
Kinh phi cong Joan 1.933.662.165 1.596.142.367
Bao him xa hOi, bao him y to 576.630.382 2.050.020.662
Phai tra v'e co phan hoa 910.995.879 910.995.879
Phial tra Kho bac Nha nLtdc (i) 30.719.805.800 30.719.805.800
Nh5n itng Can chuyen nhu'Ong co phan (ii) 19.079.100.000
Chi phi bao tri toa nha 21 tang 2.418.682.014
Phai tra khac 6.616.671.026 4.386.488.593
59.836.865.252 42.082.135.315
b. Dai han
Nh5n lq cadc, kY qui% dai han 863.746.839 899.536.839
863.746.839 899.536.839
Phai tra khac ng.an han cac ben lien quan (xem Thuyet minh s6 37)
1.040.177.935 854.952.702
Phai tra khac dai han cac ben lien quan (xem Thuyit minh s6 37)
375.240.000 333.000.000
(i) N5m 2004, Kho bac Nha nu'ac da chuyen khoan tien trail 30 tj, (Tong nh5n tit Tong Cong ty cho Cong ty Co phan Lilama 18 nha'm ho trd di cli:ii Van pi-long lam viec va xay (Ring nha hOn hdp cao tang tai Qua'n 9, Thanh ph6 Ho Chi Minh. Tai ngay 31 thang 12 nam 2016, T6ng Cong ty dang theo doi Tong thdi mot khoan tien 30 ty clang phai thu Cong ty Co phan Lilama 18 va phai tra Kho bac Nha nu'oc.
(ii) The hien khoan nh5n ring tru'oc tii Cong ty C6 phan Xay ciVng VinaEnco cho viec mua lai c6 phan cCia Cong ty C6 phan Deu va Phat trign Do thi Lilama. Ngay 17 thang 01 n5m 2017, TOng Cong ty da [-loan thien viec chuyen nhi.fpng van deu tu' vao Cong ty C6 phan Deu tu' va Phat trign Do thi Lilama cho Cong ty C6 phan )(ay citing VinaEnco.
25. VAY VA ND' THUE TAI CHINH NGAN HAN
06/4/2016 Phat sinh trongki 31/12/2016
Chi lieu Gia tri S.5 co kha ring tra nO
Tang Giam So co kha ring
Gia tra ncl
Vay ngh han
Vay dai han dEn han tra (xem ThuyEt minh s526)
No thue tai chinh dai han dEn han tra (xem ThuyEt minh s626)
Trai phial dEn ky han (xem Thuyel minh s6 26)
VND 1.011.179.591.518
780.000.000
2.100.004.000
VND 1.011.179.591.518
780.000.000
2.100.004.000
-
VND 1.579.371.845.405
4.809.278.000
1.050.000.000.000
VND 1.456.374.090.374
780.000.000
1.575.003.000
-
VND 1.134.177.346.549
5.334.279.000
1.050.000.000.000
VND 1.134.177.346.549
5.334.279.000
1.050.000.000.000
C8ng 1.014.059.595.518 1,014.059.595.518 2.634,181.123.405 1.458.729.093.374 2.189.511.625.549 2.189.511.625.549
Cac khoan vay ng5n han cUa T6ng Cong ty du'oc giai ngan b5ng D'ong Viet Nam va DO la My
de phuc vu cho muc Bich b6 sung von Ong.
32
TONG CONG TY LAP MAY VIET NAM — CTCP MAU SO B 09-DN
THUYET MINH BAO CAO TAI CHiNH RIENG (TiEp theo)
Chi tit du' tien vay ng5n han theo Tong tien giai ngan nhu' sau:
31/12/2016 06/4/2016 VND VND
1.134.177.346.549 1.011.179.591.518 So" du' vay bang VND
S6 du' vay bang USD 1.134.177.346.549 1.011.179.591.518
Chi tit s6 du' tien vay ng5n han cua T6ng COng ty phan loci theo loaf hinh dam bao nhu' sau:
31/12/2016 06/4/2016 VND VND
S6 du' vay tin chgp 414.729.141.804 388.335.115.439
S6 db vay có dam bao bang ngdon thu tit cac thi an oh Tong Cong ty
719.448.204.745 622.844.476.079
1.134.177.346.549 1.011.179.591.518
Tai ngay 31 thang 12 nam 2016, cac khoan vay va nd thug' tai chinh ng5n han cua T6ng COng ty du'Oc ky hdp Tong theo lai sugt tha n6i va chiu lai sugt tit 5,8% cren 12°/0/nam.
26. VAY VA THUE TAI CHINH DAI HAN
06/4/2016 Phat sinh trong Iry 31/12/2016
Chi Neu Gii tri So. 6 kha ning
tri nd Tang Giim Gia tri Vico khi fling
tra nd
VND VND VND VND VND VND
Vay dai han 780.000.000 780.000.000 780.000.000
No thug tai chinh dai han 8.947.855.000 8.947.855.000 19.405.650.000 3.192.140.500 25.161.364.500 25.161.364.500
Trai phih ghat hanh 1.000.000.000.000 1.000.000.000.000 800.000.000.000 1.800.000.000.000 1.800.000.000.000
Ong 1.009.727.855.000 1.009.727.855.000 819.405.650.000 3.972.140.500 1.825,161.364.500 1.825.161.364.500
Trong do:
55 phai tr6 trong yang 11
thing
2.880.004.000 1.055.334.279.000
Sirphai trj sau 12 thang 1.006.841.851.000 769.827.085.500
Cac khoan vay, nd thug' tai chinh dai han va trai phigu phat hanh cua T6ng Cong ty clu'Oc giai ngan bang Hong Vigt Nam dg phut vu cho muc dich deu tu' cac du' an, mua tai san c6 Binh va b6 sung vein dai han cua T6ng Cong ty. Chi tigt so" tien vay, nc$ thug' tai chinh dai han va trai
phigu phat hanh theo dong tien giai ngan nhu' sau:
31/12/2016 06/4/2016 VND VND
Vay, nd va trai phigu phat hanh bang VND 1.825.161.364.500 1.009.727.855.000
1.825.161.364.500 1.009.727.855.000
33
TONG LONG TY LAP MAY VOT NAM — CTCP MAU SO B 09-DN
THUYET MINH BAO CAO TAI CHINH RIENG (Tipp theo)
Cac khohn vay va nd thug tai chinh dai han va trai phigu phat hanh cUa -Ring Cong ty phan
loai theo loai hinh dam bao nhu' sau:
31/12/2016 06/4/2016
VND VND
Vay, nd va trai phigu phat hanh tin chap 1.000.000.000.000 1.000.000.000.000
Vay, nd va trai phi& ph& hanh có dam bao b5ng tai san cUa TOng Cong ty
825.161.364.500 9.727.855.000
1.825.161.364.500 1.009.727.855.000
Cac khoan vay va nd thug tai chinh dai han va trai phigu phat hanh cUa Teing Cong ty du'pc hpp Tong theo lai suit tha n61 va lai suit c6 dinh voi lai suit tai ngay 31 thing 12 nam 2016 la tit 9,5% clan 12%/nam. Chi tigt cac khohn vay, nd thug tai chinh va trai phigu phat hanh
theo loai lai sugt ap dung nht.‘ sau:
31/12/2016 06/4/2016
Vay, nd va trai phigu phat hanh theo lai suit co" dinh
Vay, nd va trai phigu phat hanh theo lai suit tha not
VND VND
1.000.000.000.000 1.000.000.000.000
825.161.364.500 9.727.855.000
1.825.161.364.500 1.009.727.855.000
Cac khoan vay, nd thug tai chinh dai han va trai phigu phat hanh clupc hoar' tra theo lich bleu sau: /T
Trong yang mot nam
Trong nam this' hai
Tit nam this' ba dan nam thu nam
Sau nam nam
31/12/2016 06/4/2016 VND VND
1.055.334.279.000 2.880.004.000
105.334.279.000 1.002.100.004.000
662.875.669.000 4.747.847.000
1.617.137.500
1.825.161.364.500 1.009.727.855.000
1.055.334.279.000 2.880.004.000
769.827.085.500 1.006.847.851.000
Trif: so phai tra trong yang 12 thing (dapc trinh bay a ph5n nd ng5n han)
S6 phai tra sau 12 thing
27. VON CHO Sa Hal
Bang Mich& bin done von chi) sei
Van gop cua chi] sei hitu
Lcii nhuOn sau thug chtfa phan ph6i
TOng Ong
VND
VND VND
S6 du' tai 06/4/2016 797.261.040.000 10.493.607 797.271.533.607
Ldi nhulan trong kit 89.956.259.745 89.956.259.745
S6 du' tai ngay 31/12/2016 797.261.040.000 89.966.753.352 887.227.793.352
34
TONG CONG TY LAP MAY VItT NAM — CTCP THUYET MINH BAO CAO TAI CHiNH RIENG (Trip theo)
28. KHOAN Mt)C NGOAI BANG CAN DOI KE TOAN
Ngoai to cac loaf
MAU SO B 09-DN
31/12/2016 06/4/2016
Do la My (USD) 46.253.547,78
53.979.254,78
Euro (EUR) 64.672,13
81.658,64
29. DOANH THU BAN HANG VA CUNG CAP DICH VU
Ti' ngay 06/4/ 2016 den ngay 31/12/2016
Nam 2015
VND VND
Doanh thu ban hang hba va cung cap dich vu
Doanh thu hpp d'ong xay 15p 6.068.328.678.357
4.822.728.605.375
Doanh thu b6n hang hOa 18.756.911.854
19.238.999.194
Doanh thu cung c5p dich vu 119.801.091.827
115.734.032.809
6.206.886.682.038 4.957.701.637.378
Doanh thu phat sinh trong kir vdf cac ben lien quan (xem Thuyet minh s6 37)
94.179.380.177 122.026.545.653
30. GIA VON HANG BAN VA DICH VU CUNG CAP
Tip ngay 06/4/2016 den ngay 31/12/2016
VND
•
CI
aCH
Nam 2015 )E
UN
VND ›. GI
Gia van hdp citing Ay 15p 5.756.651.869.736 4.513.467.398.414
Gia vein ban hang h6a 18.618.272.921 18.102.861.617
Gia cung cap dich vu 102.928.475.395 81.713.945.029
5.878.198.618.052 4.613.284.205.060
31. CHI PHI SAN XUAT, KINH DOANH THEO YEU TO
Ti‘ ngay 06/4/2016 Nam 2015 den ngay 31/12/2016
VND VND
Chi phi nguyen li5u, vat li5u 41.058.949.954 121.339.586.749
Chi phi nhan cong 114.880.838.609 161.976.900.388
Chi phi khau hao tai sari c8 dinh 30.168.331.730 11.361.231.346
Trich 15p thf phong nd phai thu kho doi 65.176.673.689
Chi phi dich vu mua ngoai 318.626.385.140 6.375.600.425
Chi phi khac 7.197.959.949 8.298.957.761
Chi phi thue thu phy 5.482.132.627.223 3.909.376.877.938
6.059.241.766.294 4.218.729.154.607
35
TONG LONG TY LAP MAY VIET NAM — CTCP MAU SO B 09-DN
THUYET MINH BAO CAO TAI CHiNH RIENG (Tiep theo)
32. DOANH THU HOAT HONG TAI CHiNH
CO tilt nh5n dddc
Lai chuygn nhifc.ing co ph5n
Tit ngay 06/4/2016 den ngay 31/12/2016
Nam 2015
VND
3.031.302.000
99.080.000
VND
29.234.618.600
37.182.474.000
Lai ben gift, cho vay 66.598.158.314 91.920.505.928
Lai chenh I5ch tY gia 43.213.633.849 12.018.227.998
Khac 2.356.809.740
115.298.983.903 170.355.826.526
33. CHI PHI TAI CHiNH
Tit ngay 06/4/2016 Nam 2015 den ngay 31/12/2016
VND VND
Lai trai phidu 67.837.888.889 92.000.000.000
Chi phi I5i vay 64.314.894.930 94.298.826.895
LO chenh I5ch tY gia 28.257.929.076 21.174.604.595
Chi phi Oat hanh trai phi& 825.000.000 1.100.000.000
Lo chuyen nhifOng c6 ph-an 2.663.946.219
phong clay tti tai chinh 46.169.509.637 201.406.612.331
Del phong lai vay kho clot 38.835.608.472
Khac 210.372.150 634.968.078
249.115.149.373 410.615.011.899
34. CHI PHI QUAN LY DOANH NGHIEP
Tit ngay 06/4/2016 den ngay 31/12/2016
Nam 2015
VND VND
Chi phi nhan vier' quan IY 19.979.526.567 29.304.020.428
Chi phi vat Ii5u guar' IY 569.578.386 659.731.168
Chi phi do dOng van phong 428.316.265 593.741.471
Chi phi khau hao tai san co dinh 6.261.397.810 562.396.206
Thud, phi va 15 phi 305.987.094 2.067.720.702
Dc/ phong phai thu kho dOi 65.176.673.689
Chi phi dich vu mua ngoai 7.892.318.544 6.375.600.425
Chi phi b5ng ben khac 5.301.740.198 3.943.249.660
Chi phi khac 682.000 53.120.001
105.916.220.553 43.559.580.061
36
TONG CONG TY LAP MAY VIET NAM — CTCP MAU SO B 09-DN
THUYET MINH BAO CAO TAI CHiNH RIENG (Tidp theo)
35. CHI PHI THUE THU NHAP DOANH NGHIEP HIEN HANH
Ti. ngay 06/4/2016 den noav 31/12/2016
VND
N5m 2015
VND
Chi phi thud thu nh5p doanh nghiep hien hanh - Chi phi thue thu nhap doanh nghiep tinh tren thu nhap chiu thud tif 06/4/2016 dEn 31 /1 7/701 6
367.500.485 151.780.638
T6ng chi phi thud thu nh5p doanh nghiep hien hanh
367.500.485 151.780.638
T6ng Cong ty c6 nghia vu phai n6p thug" thu nhap doanh nghiep theo ty le 20% tinh tren thu
nhap chiu thug cho giai loan tii ngay 06 thang 4 n5m 2016 den ngay 31 thang 12 n5m 2016
va ty le 22% cho n5m 2015 theo guy Binh tai titng thdi diem tinh thug.
Chi phi thug thu nhap doanh nghi8p hi8n hanh trong kit dt.t0c tinh nhu' sau:
Tip ngay 06/4/2016 Nam 2015
den ngay 31/12/2016
VND VND
Lgi nhu5n trdoc thue
Trong dó:
Lai CI hoat clOng san xuift kinh doanh
Lai ter' hoat Ong chuy5n nhticing, cho thue bift
clona san Dieu chinh cho thu nhap chili thug
Tref: Thu nhap khong chiu thug hoat Ong san
xu5t kinh doanh COng: Cac khoan chi phi khong du'g'c kh5u trif
ctia hoat clOng san xugt kinh doanh Chuyen to cho hoat Ong kinh doanh thong
thu'eing
Thu nh5p chiu thue
Trong (16:
Thu nhap tit hoot Ong san xuat kinh doanh
Thu nhap tif hoot dOng chuyen nhudng, cho thue bet Tong san
Thu nhap chiu thug suat 22%
Thu nhap chiu thug suet 20%
Chi phi thud thu nhap doanh nghiep hien hanh
90.323.760.230 61.446.430.611
88.486.257.803
60.756.518.622
1.837.502.427
689.911.989
49.031.930.434 80.271.786.878
99.146.583 7.948.684.114
(39.553.473.952)
1.837.502.427 (10.876.672.153)
(11.566.584.142)
1.837.502.427 689.911.989
689.911.989
1.837.502.427
367.500.485 151.780.638
36. CAM KET THUE HOAT DONG
Tip ngay 06/4/2016 den ngay 31/12/2016
VND
Nam 2015
VND
Chi phi thud hoot Ong t61 thieu da ghi nhan vao Bao cao kEt qua hoot dOng kinh doanh
4.822.564.027 16.650.409.897
Tai ngay ket thiic kir ke town, T6ng COng ty c6 cac khohn cam '<et thue hoot Ong khong huy
ngang voi lich thanh toan nhu' sau:
37
TONG LONG TY LAP MAY VIET NAM — CTCP THUYET MINH BAO CAO TAI CHiNH RIENG (Tiep theo)
31/12/2016
MAU SO B 09-DN
06/4/2016 VND VND
Trong yang mot n5m 3.438.183.528 4.705.188.952
Tii n5m thCr hai clEn n5m ti? n5m 7.452.734.112 7.578.734.112
Sau n5m n5m 37.874.915.338 40.778.940.281
1111, 48.765.832.978 53.062.863.345
Cac khoan thanh toan thue host dOng thE hien cac hdp dong thug dat, nha xu'ang va van AMY
phang die Cong ty tai thanh ph5 Ha NOi, thanh oho" Ho Chi Minh va tai ding trinh Nha may Loc dau Nghi Sdn voi thOi han thue dat tren 1 nam kE of thai diErn hdp Tong thue có hieu Wt.
A.% 37. NGHIEP In) VA SO V&I CAC BEN LIEN QUAN
Danh sach cac ben lien quan:
STT Ten cong ty Mei lien he
1 Cong ty Co phan Lilama 5 Cong ty con
2 Cong ty Co phan Lilama 7 Cong ty con
3 Cong ty Co phan Lilama 10 Cong ty con
4 Cong ty Co phan Lilama 18 COng ty con
5 Cong ty Co phan Lilama 45.1 Cong ty con
6 Cong ty Co phan Lilama 69-1 Cong ty con
7 Cong ty Co phan Lilama 69-2 Cong ty con
8 Cong ty Co phan Lilama 69-3 C8ng ty con
9 Cong ty Co phan Cd khi Lap may Lilama Cong ty con
10 Cong ty C6 phan tau tu' Xay du'ng Lilama COng ty con
11 Cong ty Co phan Tu' van Quo-c LHT Cong ty con
12 Cong ty Co phan Thuy dien Song yang COng ty con
13 Cong ty Co phan Lisemco Cong ty con
14 Cong ty TNHH Ti! van ThiEt Ice CIMAS Cong ty lien ket
15 Cong ty Co phan Bat Ong san Lilama Cong ty lien kel
16 Cong ty Co phan Tu. van ThiEt kE Xay citing va Cong ty lien kEt Cong nghe Lilama
17 COng ty Co phan Lilama 45.3 Cong ty lien kEt
18 Cong ty Co phan Lilama 45.4 Cong ty lien kEt
19 Cong ty Co phan Lap may - Thi nghiem Cd dien COng ty lien kEt
TONG CONG TY LAP MAY VIET NAM — CTCP THUYET MINH BAO CAO TAI CHINH RANG (Tie-p then)
Trong ky, Tong Cling ty cra có giao dich dui yell ye:1i cac ben lien quan ntut sau:
Tii ngay 06/4/2016 dEn ngay 31/12/2016
VND VND Ban hang 94.179.380.177 122.026.545.653 Cong ty CO ph5n Lilama 18 24.813.146.002 36.039.732.993 Cong ty CO ph5n Cd khi Lap May Lilama 2.147.938.084 4.877.411.256 Cong ty CO ph5n Lilama 10 13.332.525.870 21.788.007.695 Cong ty C6 ph5n Lilama 45.1 24.155.385.184 23.921.784.648 Cong ty CO ph5n Lilama 5 2.117.210.929 3.473.424.443 Cong ty CO pha'n Lilama 69.1 5.392.806.608 17.546.396.686 Cong ty CO phsan Lilama 69.2 170.316.363 888.060.662 Cong ty CO pftan Lilama 69.3 3.764.778.113 1.700.651.914 Cong ty CO pftan Lilama 7 6.908.198.899 2.780.731.736 Cong ty CO ph5n Lisemco 4.433.518.892 4.348.697.221 Cong ty CO phsan Thuji lien Song Vang
C6ng ty CO ph.an Td van Quoc ta LHT 1.028.681.912 1.426.438.678
C6ng ty CO ph5n 'Mu tu'Xay citing Lilama 280.201.148 15.000.000
Cong ty CO phsan Lap may - Thi nghiam Cd dian 202.411.797 569.171.361 Cong ty CO phan Lilama 45.3 1.087.300.737 1.334.279.763 Cong ty C6 ph5n Lilama 45.4 4.198.688.599 1.312.068.061 C6ng ty CO ph5n Tai van Thiat ke' Xay dung va Cong ngha Lilama 4.688.536
Cong ty CO ph5n Bat Ong san Lilama (Lilama Land) 146.271.040
Mua hang 2.617.511.408.063 2.308.193.825.131. C6ng ty C6 ph5n Lilama 18 667.646.227.917 502.037.224.677 Cong ty C6 ph5n Cd khi Lap May Lilama 88.717.702.850 77.745.811.396 Cong ty CO ph.an Lilama 10 562.054.808.428 504.503.005.123 C6ng ty CO ph5n Lilama 45.1 359.303.794.240 221.053.289.694 Cong ty CO pftan Lilama 5 301.915.788.118 205.471.862.795 Cong ty CO ph5n Lilama 69.1 200.653.105.812 399.023.478.569 C6ng ty C6 ph‘an Lilama 69.2 10.383.844.633 41.328.515.849 Cong ty CO phsan Lilama 69.3 45.532.860.728 64.268.562.100 C6ng ty C6 ph5n Lilama 7 93.775.669.128 65.758.730.744 Cong ty CO phSn Lisemco 151.176.260.284 92.245.237.952 Cong ty CO phSn Thu" dian S6ng yang
Cong ty CO ptian Td van Quo-c to LHT 18.802.954.825 13.463.248.123
Cong ty C6 ph5n fiau tu'Xay difng Lilama
Cong ty C6 phsan Lap may - Thi nghiam Cd dian 63.979.241.250 39.453.219.976 Cong ty CO ph5n Lilama 45.3 23.902.069.312 61.102.709.419 Cong ty CO phsan Lilama 45.4 29.667.080.538 20.738.928.714
MAU SO B 09-DN
Nam 2015
39
TONG CONG TY LAP MAY VIET NAM — CTCP MAU SO B 09-DN
THUYET MINH BAO CAO TAI CHINH RING (TiEp theo)
11.1■11,
Owl
OM,
Co tac du'Ic chia
COng ty CO phan Lilama 18
COng ty CO phan Cd khi Lap May Lilama
Til ngay 06/4/2016 ngay 31/12/2016
Nam 2015
VND
2.921.302.000
832.614.500
VND
20.757.354.400
7.718.340.000
499.568.700
Cong ty CO phan Lilama 10 1.377.000.000 5.508.000.000
Cong ty CO phan Lilama 69.1 2.862.120.000
Cong ty Co phan -Ft/ va'n Qu5c LHT 576.000.000 576.000.000
Cong ty CO phan L5p may - Thi nghiam Cd dian 135.687.500 461.337.500
om0.4 Cong ty CO phan Lilama 45.4 3.131.988.200
Lai cho vay 28.481.088.147 47.417.158.613
011111, COng ty CO phan Lilama 45.1 9.633.904.033 14.358.650.747
Cong ty CO phan Lilama 5 902.935.025 484.393.219
Cong ty CO phan Lisemco 16.049.092.345 21.695.995.207 0.114
Cong ty CO phan Dau tu' Xay dVng Lilama 3.047.739.886
Cong ty CO phan Lilama 3 5.179.555.100
Cong ty CO phan Lilama 45.3 1.895.156.744 2.650.824.454
So du' chu ygu vol cac ben lien quan tai ngay kat thoc ky kg town nhu' sau:
31/12/2016 06/4/2016 , c\ ... VND VND
Phai thu khach hang 32.092.415.908 25.877.863.372 A PM,
Cong ty CO phan Lilama 18 4.783.186.303 1.676.262.999
Cong ty CO phan Cd kh115p may Lilama 16.500.000 79.028.200 4
COng ty CO phan Lilama 10 1.448.064.247 559.766.000 .1.114
Cong ty CO phan Lilama 45.1 33.000.000 1.997.596.200
Cong ty Co phan Lilama 5 16.500.000 16.300.000
OM. COng ty CO phan Lilama 69.1 1.034.579.800 1.216.345.600
Cong ty CO phan Lilama 69.2 16.500.000 16.500.000
Cong ty CO phan Lilama 69.3 436.883.700 82.368.700 Ong
Cong ty CO phan Lilama 7 16.500.000
COng ty Co phan Lisemco 1.932.107.325 2.035.607.325
Cong ty Co phan ThuY dian Song yang 18.084.679.580 18.084.679.580 WPM
Cong ty CO phan Tir ya-n Qu5c ta LHT 39.436.320 14.408.768
Cong ty CO phan Dau tai Xay citing Lilama 66.000.000 49.500.000
Cong ty CO phan Lap may - Thi nghiam Cd dian 16.500.000 -
Cong ty CO phan Lilama 45.3 401.962.000 33.000.000
Cong ty CO phan Lilama 45.4 3.747.489.977 16.500.000
COng ty CO phan Ba d'Ong san Lilama (Lilama 2.526.656
Land)
Phai thu v‘e cho vay ngan Flan 399.336.188.190 405.974.749.569
Cong ty CO phan Lilama 45.1 133.000.000.000 139.363.079.959
C8ng ty CO phan Lisemco 227.646.699.893 227.646.699.893
COng ty CO phan ffau tu' Xay dVng Lilama 11.700.549.122 11.700.549.122
Cong ty CO phan Lilama 45.3 26.988.939.175 27.264.420.595
40
TONG CONG TY LAP MAY VIET NAM — CTCP
MAU SO B 09-DN
THUYET MINH BAO CAO TAI CHINH RIENG (Tigp theo)
06/4/2016 mak
AMR
PM,
1.M
a
Phai thu khac ngan han
C6ng ty CO ph5n Lilama 18
C8ng ty CO ph-an Cd khI L5p May Lilama
Cong ty CO phsan Lilama 45.1
Cong ty CO ph5n Lilama 5
Cong ty CO ph5n Lisemco
C8ng ty CO ph5n D'au U.( Xay ding Lilama
Cong ty CO phsan Lilama 45.3
C8ng ty CO ph-an Lilama 45.4
Phai tra ngu'ai ban
Cong ty CO ph5n Lilama 18
Cong ty CO phsan Cd khi L5p May Lilama
Cong ty CO ph5n Lilama 10
Cong ty CO ph5n Lilama 5
C8ng ty CO phsan Lilama 69.1
C8ng ty CO phsan Lilama 69.2
Cong ty CO phan Lilama 69.3
Cong ty CO phan Lilama 7
C8ng ty CO ph-an Td van Quo'c te. LHT
Cong ty CO ph.an D5u ttf Xay diing Lilama
Cong ty CO ph-an L5p may - Thi nghi5m Cd diOn
Cong ty CO ph‘an Lilama 45.3
Cong ty TNHH Ttf van Thiel CIMAS
Ira tru'oc cho ngtthi ban
Cong ty CO ph5n Lilama 45.1
Cong ty CO phsan LISEMCO
C8ng ty CO phan Lilama 45.4
C6ng ty CO phyan L5p may - Thi nghi5m Cd diOn
Phil tra ngan han khac
Cong ty CO phln Lilama 18
C8ng ty CO phsan Cd khi L5p May Lilama
Cong ty CO ph5n Lilama 10
Cong ty Co ph5n Lilama 45.1
Cong ty CO ph5n Lilama 69.1
Cong ty CO ph-an Lilama 69.2
Cong ty CO ph5n Lilama 69.3
Cong ty CO ph5n Lilama 7
Cong ty CO ph5n L5p may - Thi nghi5m Cd di5n
Cong ty CO ph5n Lilama 45.3
Cong ty CO ph5n Lilama 45.4
Phai tra dai han khac
C8ng ty CO ph5n Lilama 18 Cong ty CO phsan Bat Ong san Lilama (Lilama Land)
31/12/2016 VND
109.464.526.503
30.618.658.151
10.839.255.788
64.188.655.064
469.600.474
216.368.826
3.131.988.200
434.171.471.551
83.590.102.943
30.849.609.555
38.238.415.915
109.934.414.357
99.469.306.248
9.574.980.236
15.456.346.668
29.736.380.413
15.365.251.121
10.019.528
704.927.490
1.241.717.077
110.595.277.487
2.213.145.461
86.634.031.442
16.377.945.502
5.370.155.082
1.040.177.935
299.549.250
100.377.875
158.160.600
290.796.610
42.607.175
37.906.050
52.712.400
14.605.500
28.992.600
14.469.875
375.240.000
33 Pe1.000- .LY3_ /3
if .24100 '0 O. TONG -,*
co CONG TY
LAP MAY
" VIET a
VND
122.274.821.451
30.618.658.151
666.091.600
5.127.291.707
21.093.019.432
54.372.974.383
6.655.346.511
609.451.467
3.131.988.200
343.853.010.475
33.219.914.440
42.338.080.653
66.199.368.161
12.679.537.600
112.194.118.224
12.214.403.468
25.315.403.091
26.967.509.922
2.453.227.520
1.477.467.300
369.099.166
5.868.748.764
2.556.132.166
176.088.032.904
28.564.921.184
124.262.773.336
23.260.338.384
854.952.702
232.323.001
111.462.488
277.196.400
63.044.800
18.523.050
10.764.000
79.500.363
41.217.150
20.921.450
333.000.000
33 :600.000
'Van Tuan Tang Giarn dac
To Phi Sdn Bid Dirt Men Ngu'ai lap bigu
Ke toan truilng
Ngay 03 Mang 7 nam 2017
41