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TRANSCRIPT
D/iG T'''"'"''"''"' · ;~~:~:H~~:~"~~N;.~P 00!,~.~~.~~.~~~?"~"' VP giao djch: Tang 9, thap Tf!y N 28 tang lang qu6c t~ Thang Long- Ha N¢i Tel:
84.4
3 7342 888 • Fax:
84.4
3 7710789 Website: www.nhuadonga.corn.vn/ www.dag.com.vn
E-mail: [email protected]
CONG TY CO PHAN TAP DOAN NHUA DONG A . . BAO cAo TAI CHiNH HOP NHAT . .
Quy I Nam 2015
'.
HA N(>I, THANG 04 - 2015
CONG TY CO PHAN T !P BOAN NHT/ A BONG A BAO cAo TAI CHiNH HQP NHAT
Khu Cong nghi~p NgQC H6i - NgQC H6i - Thanh Tri - Ha N9i Cho Bao cao tai chinh Quy 1/2015
Tel: {84-4) 3.793.8686 Fax: {84-4) 3.793.8181
M~u s8 BOl - DN/HN
BANG CAN DOI KE TOAN HQl> NHAT T,i ngay 31thang03 nam 2015
Elon vi tinh: VND
Ma ~ Thuy et TAI SAN ~ minh 31/03/2015 01/01/2015 so
A TAISANNGAN~ 100 587,611,491,744 596,155,556,462 (100=110+120+130+140+150)
I Ti~n va cac khoan ttrong dtrong ti~n 110 V.1. 22,539,735,491 5,598,230,684 1 Ti Sn 111 22,539,735,491 5,598,230,684
II Cac khoan dftu tu tai chinh ngin h'n 120
III Cac khoan phai thu ngin h'n 130 181,302,438,212 157,878,474,746 1 Phai thu cua khach hang 131 143,124,010,574 124,075,092,109 2 Tra tru&c cho nguai ban 132 36,059,867,279 32,466,294,049 5 Cac khoan phai thu khac 135 V.2. 4,874,301,128 4,092,829,357 6 Dg phOng phai thu ng~n hi,m kh6 doi 139 (2,755,740,769) (2,755,740,769)
IV Hang tAn kho 140 381,803,671,760 401,443,907,259 1 1 Hang t6n kho 141 V.3 . 381,803,671,760 401,443,907,259
V Tai san ngln h'n khac 150 1,965,646,281 31,234,943,773 ~
-le 2 Thu8 GTGT duqc khAu trir 152 147,402,525 433,494 3 Thu8 va cac khoan khac phai thu Nha nu&c 154 V.4. 570,095,451 422,224,016 ~ 4 Tai san ng~n h~n khac 158 1,248,148,305 30,812,286,263
B TAISANDAI~ 200 196,543,125,005 198,304,662,678 (200=210+220+240+250+260+269)
I Cac khoan phai thu dai h'n 210 .-4 Phai thu dai h~n khac 218
II Tai san c8 djnh 220 179,071,189,881 180,995,067 ,915 1 Tai san c6 djnh hfru hinh 221 V.5. 113,679,430,990 116,995,380,605
- Nguyengia 222 201, 748,937,821 201, 748,937,821
- Gia trj hao mon luji ki 223 (88,069,506,831) (84, 753,557,216)
2 Tai san c6 djnh thue tai chinh 224 V.6. 21,241, 190,400 22,620,760,512
- Nguyengia 225 31,997,227,651 31,997,227,651
- Gia tri hao mon luji ki 226 (JO, 756,037,251) (9,376,467, 139)
3 Tai san e6 djnh VO hinh 227 V.7. - Nguyengia 228 387,972,800 387,972,800
- Giel tri hao mon luji ki 229 (387, 972,800) (387,972,800)
4. Chi phi xay dl)'Ilg C(J ban da dang ' 230 V.8. 44,150,568,491 41,378,926,798
ill Bftt dqng san dftu ttr 240 V.9. 4,893,579,272 4;920,646,652
- Nguyengia 241 5,214,306,300 5,214,306,300
- Gia trj hao mon luji ki 242 (320, 727, 028) (293,659,648)
IV Cac khoan dftu tu tai chinh dai h'n 250
V Tai san dai h'n kbac 260 12,578,355,852 12,388,948,111
1. Chi phi tra tru&c dai h~n 261 V.10. 11,833,546,466 11,644,138,725
2. Tai san thu8 thu nh~p hoan l~i 262 3. · Tai san dai h~n khac 268 744,809,386 744,809,386
270 784,154,616, 7 49 794,460,219,140
CONG TY CO PHAN T ~p DOAN NHT/A DONG A BAO cAo TAI CHiNH HQ'P NHAT
Khu Cong nghi~p Ng9c H6i - Ng9c H6i - Thanh Trl - Ha N('>i Cho Bao cao tai chinh Quy 112015
Tel: (84-4~ 3.793.8686 Fax: (84-4) 3.793.8181
Mftu s6 BOl - DN/HN
BANG CAN DOI KE TOAN HQ'P NHAT T~i ngay 31 th::ing 03 nam 2015
(tiip tlzeo) Don vi tfnh: VND
Ma Thuy~ NGUONVON so t minh 31/03/2015 01/01/2015
A NQ' PHAI TM (300=310+330) 300 586,920,645,999 604,834,706,561
I N9· ng~n h~n 310 517,303,238,476 534,211,232,460
Vay va 119· ng~n Iwn 311 V .11. 317,067,846,355 310,262,645, 148
2 Phai tra ngtrcri ban 312 133,116,474,193 135,926,624,609 ...,
Ngm:Yi mua tra tiSn tnr6'c 313 25,448, 709,325 47,888,809,920 J
4 ThuS va cac khoa11 phai n(>p Nha mr6'c 314 V.12. 7,972,760,328 7,400,406,759
5 Phai tra nguo·i lao a(>ng 315 1,008,378,883 1,569,920, 150
6 Chi phi phai tra 316 V .13. 2,745,201,622 2, 748,598,122
9 Cac khoan phai tra, phai 11(>p khac 319 V .14. 28,993,097,349 27,463,457,331 ~ 11 Quy khen tlm6'ng, phuc lgi 323 950,770,421 950,770,421 <:
~( II N9· dai h~n 330 69,617,407,523 70,623,47 4,101 ...,
Phai tra dai h~11 khac 333 105,000,000 J
4 Vay va 119· dai h~n 334 V.15. 69,506,057,251 70,407, 123 ,829 ~
8 Doa11h thu chua tlwc hi~n 338 V.17. 111,350,272 111,350,272
B VON CHU SO HUU (400=410+430) 400 197,233,970,750 189,625,512,579
I v6n chu sO' hfru 410 V.18. 197,233,970,750 189,625,512,579
1 V 611 O~U ttr Ctta cht'.t s6' hfru 411 13 7 ,500,000,000 137,500,000,000
2 Th~ng du v6n c6 ph~11 412 4,050,070,5 00 4,050,070,500
4 c6 phiSu quy 414
7 Quy ct~u tu phat triSn 417 6,72 1,537,760 6,721,537,760
8 Quy d~r phong tai chfnh 418 6,6 10,453 ,663 6,610,453,663
9 Quy khac thu(>c v6n chtt so· hfru 419 4, 160,836,658 4, 160,836,658
10 Lgi nhu?n sau thuS clma phan ph6i 420 38,191 ,072, 169 30,582,613,998
JI NguBn. kinh phi va quy khac 430
c L<)I iCH CUA co DONG THIEU so 439
TONG C(>NG NGUON VON (440=300+400+439) 440 784,154,616,749 794,460,219,140
NgrrO'i l~p K~ toan trn<>'ng
Phi Thi Thu Ha Nguy~n Thi HBng Oanh
7
CONG TY CP T ~p DOAN N Hl/ A DONG A KCN Ng9c H6i - Xa Ng9c H6i - Huy~n Thanh Tri - Ha N9i
DT: (04) 6891 888 Fax: (04) 6861 616
BAO cAo KET QUA HOA.T DQNG KINH DOANH H<)P NHAT Nam 2015
BAO cAo TAJ CHiNH Cho quy I nam 2015
Chi tieu Mii so Thu yet minh
Quy 112015 Quy 112014 Luy ke Mn Qu.Y 112015 Luy ke den Quy 112014
1. Doanh thu ban hang va cung cap djch vu 2. Cac khoan giam tru doanh thu 3. Doanh thu thuan ve ban hang va cung cap djch 4. Gia v6n hang ban
5. Lqi nhu*n g(>p ve ban hang va cung cap djch VI)
6. Doanh thu hol!t d<)ng tai chfnh
7. Chi phi tai chfnh
- Trong d6: Chi phi !iii vay
8. Chi phi ban hang
9. Chi phi quan ly doanh nghi¢p
10. Lqi nhu*n thuan tir ho~t d(>ng kinh doanh
[30=20+(21-22 )-(24+ 25)]
11. Thu nhap khac
12. Chi phf khac
13. Lqi nhu~n khac (40=3 1-32)
14.Tbng lqi nhuan ke loan tnr6c thue
15. Chi phi thue TNDN hien hanh
16. Chi phf thue TNDN hoiin lai
17.Lqi nhuan sau thuethu nhap doanh nghiep
18. Lai ca ban tren c6 phieu (*)
Ngu-0-i I~p
~ Phi Thi Tht'.1y Ha
01 03 10 11
20
21
22
23
24
25
30
31
32
40
50
51
52
60
70
VI.17 VI.18
VI.19
VI.20
VI.21
VII
K~ toan trml-ng
272,661,547,960
272,661 ,547,960 249,587,946,668
23,073,601,292
21,120,471
6,477,042,473
6,469,159,898
3,045,518,301
3,986,106,014
9,586,054,975
318.546,600
110.451 ,178
208.095.422
9,794,150,397
754,332,687
9,039,817,710
657
~ Nguy~n Thi H6ng Oanh
243,384,586,657 272,661,547,960
629,702,947 242,754,883,710 272,661 ,54 7 ,960 221,350,813 ,866 249 ,587 ,946,668
21,404,069,844 22,013,601,292
2,965,986 21,120,471
8,980,165,426 6,477,042,473
8,925,122,559 6,469,159,898
3,842,513,187 3,045,518,301
3,549,073,386 3,986,106,014
5,035,283,831 9,586,054,975
1,294,215.495 318,546,600
1.096,280, 175 110,45 1.178
197 .935.320 208.095.422
5.233,219,15 I 9,794,150,397
648,993,385 754.332,687
4,584,225,766 9,039,817,710
~ 657
li ~ \.A' ,.I' ......... -~ -- "-"-
243 ,384,586,657 629,702,947
242,754,883,710 221 ,350,813,866
21,404,069,844
2,965,986
8,980,165,426
8,925,122,559
3,842,513,187
3,549,073,386
5,035,283,831
1,294,215 ,495
1,096,280,175
197.935.320
5,233.219,151
648,993,385
4,584,225,766
333
CONG TY CO PHAN TAP BOAN NHU.A BONG A I<.CN NgQc H6i - xti Ng9c. H6i - Huy~ n Tl~anh Tri - Ha No i DT: (04) 6891 88'8 Fax: (04) 6861 616
BAO cAo LUU CHUYEN TIEN T¢ HQ'P NHAT Tlr ngay 01 /0112015 B~n ngay 31/03/2015
Chi tieu
I. Lu·u chuy~~-ti~n tir ho~t d(lng kinh doanh l . Ti~n thu tLr ban hang, cung dp djch Y\J va doanh thu khac 2. TiSn chi trii cho ngucYi cung dihang h6a va dich Y\J
3. TiSn chi trii cho-;;guai lao dong - -- 4:-Tisn ch(trii lai vay -- - --
5. TiSn chinop thu~ Thu nh~p doanh nghi~p - -- 6. TiSn thu khac tfr h~t dong kinh doanh -- 7. TiSn chi khac cho ho~t don~ d~ -·- Luu chul'~~ ti~n thuh tir ho~t d(lng_kinh doanh
Jl.--Lu~ chuYfn ti~n tir ho~t d(lngfutu-· ----
Mas6
--·
2 ·- 3 ·- 4 - --·
5 6 7
20
Quy 112015
-----230,147,218,734
(204,761,234,879_) (4,755, 193 ,597_) ( 6,4 77 ,042,4 73 l _0 72,795,963) 2,411,433,959_
- _ (3,638,945,332) 12,753,440,449
Quy 112014
-227 ,273 ,2~,208
(2_p.007,570,382) ( 4,558,788, 758) , (7,40_1§07,533) ,
(410,29 1,_<g8) 9,064,962Jl 7
( 16,977 ,626,642) (15,_017,666,_618)
Luy ke den Quy I Luy ke den Quy 1/2015 1/2014
230, 147,2 18,734 227,273,25~20~
(204,76 I ,234,879J _Q22,007)70,382) (4,751_ 193,597) ~,_558,788,758)
(6,477,042,473) - ~7,40_!_,_®~533)
(l~,~5,963) (4 10_,_29~628_)
2,4__!_1,433,9~ 9,064,96b_l 17 (3,638,945,332) ( l 6,977,626,642) 12,753,440,449 - (15,017,666,618)
!.Tien chi d~~sTr;, xiiy d\l·ng TSCD va cac tai siin dai h~n khac - -- --- - 21-- (1,959,260,493) (2,211,867,400) - (l,959,260,493) (2,211,867,400) ~n thu tfr thanh ly, -nhuq~n TSCD va cac tai san dai h~n khac 22 22,696,939 0 22,696,939 0
5. TiSn chi dftu tu· g6p ~ vao dcm vi khac ---- --- -- 25 0 0 0 0
Luu ch~_y~n ti~n thuftn tir ho~t d(lng dftu tu __ __ _ ____ 30
Ill. Luu chuy~n ti~n tir ho~t d(lng tai chinh 1. TiSn thu tfr phat hanh c6 phi6u, nh~n v6n g6p cua chu so· hU-u 31 2. Tisn---Chitt·a v6~6p cho cac chu so· huu, mua- 1<;1i c6 phi6u cua doanh ngh i~p da phat 32 ~ Tisn vay ng~n h~ dai h<;111 nh~n duqc - - - - - - - - 33
4. TiSn-chi tra nq g6c vay 34 5. TiSn chi tra nq thue tai chfnh 35 6. c6 tCrc, lqi nhu~n da tra cho chu sa hU-u 36 Luu chuy~n ti~n thu§n tir ho~t d(lng tai chinh
Lu·u chuy~n ti~n thuftn trong ky (20 + 30 + 40) Ti~n va tu·O"ng du·O"ng ti~n d~u ky
anh huong CL!a thay di'Ji ty gia hf>i doai quy d6i ngo<;1i t~ TiSn va tuO"n!! du·O"n!! ti~n cu6i ky ( so + 60 + 61)
Ngll'cri J~p
l::!z_
I
40
50 60 61 70
K~ toan trm}n° b
, __ (1,936,563,ss~ _J2,211,867,400) l _ _Q,9~6!56~1--<2_,211,867,4002
_____ o _ _ _ ___ . __ o, 0 0 0
..____ - - -0 0 0
----~
161 ,66 1,098,894 156,635,2 11 ,720 161 ,66 1,098,894 (154,635_,404.404) ( 151. 749.565. 743) ( 154,63 5.404,404)
(90 I _,066,578) ( 1,042, 157, 188) (901,066~578)
0 0 0 6, 124,627,9 12 3,843,488, 789 6,124,62 7 ,912
0 0 0
156,635,2 11, 720 (15 1,749.565.743)
( 1,042, 157, 188) 0
3,843,488, 789
16,9~1 ,504,8071 (13,386,045_,_229) 1 16,941,504,8071 (13,38~0451229) 5,598,230,684 15,301,958,353 5,598,230,684 15,301,958,353
22,539~ 735,491 I 1,915,913, 124
05 Nam 2015
iamd6c r---~ l'V""I 11/tA
Phi Thi Thuy Ha N guy~n Thi Hbng Oanh
CONG TY co PHAN T~ DOAN NHVA DONG A Khu Cong nghi~p Ng9c Hf>i - Ng9c Hf>i - Thanh Tri - Ha N(>i Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
BAO cAo TA.I CHiNH HQP NHAT Cho Bao cao tai chinh Quy 112015
M§u s6 B09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHiNH H<}P NIIAT Cho Quy 1 k~t thuc ngay 31/03/2015
(tiip theo)
I. D~c di~m ho~t dQng cua doanh nghi~p
1. Hinh thll'c sO- hfru v6n
Cong ty Cb phAn n.p doan Nhµa Dong A (g9i t~t la "Cong ty"), ti~n than la Cong ty TNHH Thuang m(;li san xuftt nhµa Dong A duqc thanh l?p va ho(;lt d(>ng theo Gifty cht'.rng nh?n dang ky kinh doanh s6 0102002000 do Sa K6 ho(;lch va DAu tu Thanh ph6 Ha N(>i cftp ngay 16/02/2001. Theo Bien ban h9p H(>i d6ng thanh vien s6 158/BBHDTV-DA ngay 15/08/2006 va Quy6t dinh s6 190/QD-HDTV-DA ngay 19/09/2006, Cong ty TNHH Thuang m(;li san xuftt nhµa Dong A duqc dfJi ten thanh Cong ty c6 phftn T?p doan nhµa Dong A va ho(;lt d(>ng theo Gifty chling nh?n dang ky kinh doanh s6 0103014564 ngay 14 thang 11 nam 2006 do Sa K6 ho(;lch va Dftu tu Thanh ph6 Ha N9i cftp. Cong ty c6 06 lftn thay dbi Gifty cht'.rng nh?n dang ky kinh doanh.
Theo gifty cht'.rng nh?n dang ky kinh doanh thay d6i lAn tht'.r sau ngay 08 thang 05 nam 2013 thi v6n diSu l~ cua Cong ty la: 137.500.0000.000 VND (Bdng chit: M9t tram ba muoi bay ry nam tram tri?u ctJng ).
2. Linh V\fC kinh doanh
Cong ty ho(;lt di)ng trong llnh vvc san xuftt, kinh doanh cac thi6t bi nganh nhva, nganh di~n cong nghi~p va dan di.mg, xay dlJilg cac cong trinh dan d1,mg, cong nghi~p, giao thong, thUy lqi.
3. Nganh ngh~ kinh doanh
- Khai thac mu6i; Khai thac qu(mg kim lo(;li khac khong cht'.ra s~t; Khai thac va thu gom than ct'.rng;
- Khai thac va thu gom than non; Khai thac qu~ng kim lo(;li qui hi6m (trir lo(;li Nha nu6c cftm); - Khai thac qu~ng s~t; ..
- Khai thac qu~ng aranium va qu(mg thorium (Chi ho(;lt d(>ng khi duqc ca quan Nha nu6c c6 thAm quy~n cho phep);
- Kinh doanh bftt d(>ng san, quy~~ st'.r di,mg dftt thu¢c chU so hfru, chu st'.r d\lng ho~c di thue. Chi gbm c6: Djch v1,1 cho thue van phOng, cho thue dftt, cho thue m~t b~ng ( doanh nghi~p chi duqc kinh doanh theo qui djnh cua phap lu?t)
- Kinh doanh nha hang, nha nghi, khach s(;ln, dlch v1,1 du ljch sinh thai (Khong bao g6m kinh doanh quan bar; phOng hat Karaoke, vu trubng).
- Dftu tu, xay dlJilg nha 6; Gia cong ca khi; - Kinh qoanh phuang ti~n v?n tai; Thi6t bi may m6c phuang ti~n v~n tai;
- Dich V\l v?n tai hang h6a, v?n chuy~n hanh khach;
- Kinh doanh bftt d¢ng san, nha a (Chi ho(;lt d<)ng khi c6 du di~u ki~n theo quy djnh cua phap lu?t);
- Kinh doanh v?t li~u xay dlJilg, trang thi~t bi n9i ngo(;li thftt; D<;li ly mua, ban, ky gt'.ri hang h6a;
- Buon ban may m6c, thi6t bi ph1,1c Vl,l nganh xay dlJilg, cong nghi~p, giao thOng;
- Xay dlJilg cac cong trinh dan d1,1ng, cong nghi~p, giao thOng, thuy lqi;
- Kinh doanh cac v?t tu, thi~t bi nganh nhµa va nganh di~n cong nghi~p, di~n dan d1,1ng;
- San xuftt cac san phfrm, cac v?t li~u ph1,1c Vl,l trong xay dlJilg va trang tri n9i ngo(;li thftt;
Dia chi: Khu Cong nghi~p Ng9c Hbi - Ng9c H6i - Thanh Tri - Ha Nl)i
Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
4. . Danh sach cac cong ty con dtrqc hqp nhftt cua Cong ty
- s6 luqng cong ty con: 3 cong ty
- Sf> hrqng Cong ty con dUQ'C hqp nhftt: 3 cong ty
CONG TY CO PHAN T~ DOAN NHVA DONG A BAO cAo TAI CHiNH HQP NHAT Cho Bao cao tai chinh Quy 112015 Khu Cong nghi~p Ng9c HBi - Ng9c HBi - Thanh Tri - Ha N()i
Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181 M~u s6 B09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHiNH H<]P NHAT Cho Quy 1 k~t thuc ngay 31103/2015
(tiip theo)
1. Cong ty TNHH Nh1Ja E>ong A Dia chi: Khu Cong nghi~p Chau San - PM Ly - Ha Nam Ty I~ l<;ri ich cua Cong ty my: 100% QuySn biSu quySt cua Cong ty my: 100%
2. Cong ty TNHH Smartwindow Vi~t Nam Dia chi: Khu Cong nghi~p Ng9c HBi - Xa Ng9c HBi - Huy~n Thanh Tri - Thanh ph6 Ha N()i Ty l~ lqi ich cua Cong ty my: 100% QuySn bi Su quySt cua Cong ty my: 100%
3. Cong ty TNHH M()t thanh vien Nhµa E>ong Dia chi: Lo s6 36 - E>ubng Tan T~o - Khu Cong nghi~p Tan T~o A A - Qu?n Binh Tan - TP HB Chi Minh
Ty I~ lgi ich cua Cong ty my: 100%
QuySn biSu quySt cua Cong ty my: 100%
II. Ky k~ toan, don vi ti~n t~ sir d\mg trong k~ toan
1. Ky k~ toan nam
Ky kS toan nam cua Cong ty bit dAu tu ngay 01/01 va kSt thuc vao ngay 31112 hang nam.
Bao cao tai chinh hgp nh~t nay duqc l?p cho ky kS toan hit dAu tu ngay 01/0112015 dSn 31/03/2015
2. Don vi ti~n t~ sir dyng trong k~ toan
Dan vi tiSn t~ sfr di.mg trong kS toan la dBng Vi~t Nam ("VND"), h~ch toan theo phuang phap gia g6c, phU hgp vm cac quy dinh cua Lu?t kS toan s6 03/2003/QHl l ngay 17 /06/2003 va Chu&n mµc kS toan Vi~t Nam s6 O 1 -Chu&n mµc chung.
III. Chu§n ID\l'C va Ch~ di} k~ toan ap di.mg
1. Ch~ di} k~ toan ap dyng
Cong ty ap di.mg ChS d() kS toan doanh nghi~p ban hanh theo QuySt dinh s6 15/2006/QD-BTC ngay 20/03/2006 cua B9 Tai chinh va ThOng tu s6 244/2009/TI-BTC ngay 31/12/2009 cua B9 Tai chinh chinh hu6ng dan sfra d6i, bl> sung ChS d() kS toan Doanh nghi~p.
Ap dyng hmmg d~n k~ toan
Ngay 06/11/2009, B() Tai chinh da ban hanh Thong tu s6 210/2009/TT-BTC ("ThOng tu 210") hu6ng d~n ap di.mg Chu&n mµc Bao cao tai chinh Qu6c tS vs trinh bay bao cao tai chinn va thuySt minh thOng tin ct6i v6i cac cong C\l tai chinh. Vi~c ap d1,lng Thong tu 210 yeu du trinh bay cac thOng tin ci:ing nhu anh huemg cua vi~c trinh bay nay d6i vm m()t sfi cac cong C\l tai chinh nh~t dinh t.rong bao cao tai chinh cua doanh nghi~p. Thong tu nay c6 hi~u lµc cho nam tai chinh k~t thllc vao ho~c sau ngay 31/12/2011. Cong ty da ap di,mg ThOng tu 21 O va trinh bay cac thuySt minh bb sung vS vi~c ap di,mg nay trong bao cao tai chinh hgp nh~t cho nam tai chinh 2014 t~i thuySt minh s6 V.27.
Ghi nh{in ban i/Ou Tai san tai chinh: T~i ngay ghi nh?n ban dAu, tai san tai chinh duqc ghi nh?n theo gia g6c c()ng cac chi phi giao djch c6 lien quan trµc ti~p dSn vi~c mua s~m tai san tai chinh do.Tai san tai chinh cua Cong ty bao g6m ti~n, cac khoan tuang duang ti~n, cac khoan phai thu khach hang, phai thu khac, cac khoan ky quy, cac khoan dfru tu tai
chinh Va cac Cong C\l tai chinh phai sinh.
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Cong ng tai chinh: TC;li ngay ghi nM.n ban dAu, cong ng tai chinh dugc ghi nh~n theo gia g6c c(>ng cac chi phi giao djch c6 lien quan tn,rc tiSp dSn vi~c phat hilnh cong nq tai chinh d6. Cong ng tai chinh cua Cong ty bao g6m cac khoan phai tra nguoi ban, phai tra khac, cac khoan chi phi phai tra, cac khoan nq thue tai chinh, cac khoan vay va cong C\l tai chinh phai sinh.
Danh gill l{J.i sau llin ghi nh(i.n ban itliu
Hi~n tC;li, chua c6 quy dinh vS danh gia l(;li cong C\l tai chinh sau ghi nh~n ban dAu.
2. Tuyen bB v~ vi~c tuan thii Chuh mvc k~ toan va Ch~ di} k~ toan
Bao cao tai chinh hgp nhat cua Cong ty dugc l~p va trinh bay phU hgp v6i cac Chu!n mµc kS toan Vi~t Nam va ChS d(> kS toan doanh nghi~p Vi~t Nam hi~n hanh.
3. IDnh thli'c k~ toan ap di.mg
Cong ty ap d\lng hinh thuc ghi s6 tren may vi tinh.
IV. Cac chinh sach k~ toan ap di.mg
1. CO' sO' l~p Bao cao tai chinh hQ'p nh§t Cac cong ty con
Cac cong ty con la cac don vi do Cong ty kiSm soat. Sµ kiSm soat duqc hiSu la khi Cong ty n&m giu tren 50% quy6n bisu quyst trµc tiSp tC;li m(>t cong ty ho~c co kha nang trµc tiSp chi ph6i cac chinh sach tai chinh hay ho(;lt d()ng cua m9t don vi dS thu duqc cac !qi ich kinh tS tu ho?t d()ng nay. Khi danh gia quySn kiSm soat, c6 tinh dSn quy~n biSu quySt tiSm nang hi~n dang c6' hi~u lµc hay se duqc chuySn d6i. Bao cao tai chinh cua cac cong ty con duqc hgp nhat trong bao cao tai chinh hgp nhat tu ngay b&t dAu kiSm soa.t dSn ngay kSt thUc kiSm soat.
Bao cao tai chinh hgp nhat cua Cong ty CB phAn T?p doan Nhµa Dong A dugc l~p tren ca sa hgp nhat Bao cao tai chinh cua cac Cong ty ma Cong ty n&m giu trµc tiSp tren 50% v6n c6 phAn tr& Jen tC;li ngay 31/03/2015. Cac nghi~p V\l luan chuy8n n9i b9 va s6 du n9i b9 giua Cong ty v6i Cong ty con va giua cac Cong ty con v6i nhau da duqc lof,li tru khi l~p Bao cao tai chinh hgp nhat.
Lqi ich cua c6 dong thi8u s6 trong tai san thuAn cua Cong ty con hgp nhat dugc xac djnh la m9t chi tieu rieng bi~t tach khoi phAn vfm chU s& hfru cua c6 dong cua Cong ty. Lqi ich cua c6 dong thiSu s6 bao g6m: gia tri cac lgi ich cua c6 dong thiSu s6 tC;li ngay hgp nhat ban dAu va phfin Igi ich cua c6 dong thiSu s6 trong sµ biSn d9ng cua t6ng v6n chU s& hfru tu ngay hgp nhAt kinh doanh.
2. Nguyen tic ghi nh~n cac khoan ti~n va cac khoan ttrO'ng dmmg ti~n
TiSn la chi tieu tbng hgp phan anh toan b9 s6 tiSn hi~n c6 cua doanh nghi~p tf,li thoi diSm bao cao hgp nhAt, g6m ti6n m~t tf,li quy cua doanh nghi~p va ti6n gui ngan hang khong ky hf,ln duqc ghi nMn va I~p bao cao theo d6ng Vi~t Nam (VND), phU hgp v6i quy djnh tf,li Lu~t kS toan s6 03/2003/QHl 1 ngay 17 /06/2003.
Cac khoan tiSn c6 g6c ngo(;li t~ duqc quy dbi theo zy gia h6i doai giao djch thµc ts. TC;li thoi di8m kSt thUc nien d9 kS toan s6 du cac khoan tiSn c6 g6c ngof,li t~ duqc danh gia IC;li theo zy gia mua vao cua ngan hang thuong m(;li cong b6 tC;li thm di Sm khoa s6 l~p Bao cao tai chinh theo thong tu 179/2012/TT-BTC ngay 24/10/2012.
3. Nguyen tic ghi nh~n hang tAn kho
· - Nguyen ttic ghi nh(i.n hang tan kho: Hang t6n kho duqc tinh theo gia g6c.
Gia g6c hang t6n kho baa g6m: Chi phi mua, chi phi chS biSn va cac chi phi lien quan trµc tiSp khac phat sinh d~ c6 duqc hang t6n kho a dja di8m va trf,lng thai hi~n tC;li.
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- Phir<1ng phap tinh gia trj hang tan kho cuJi ky : Phuong phap binh quiin gia quy8n sau timg !fin nh?p xuk
- Phir<1ng phap hflch toan hang tan kho : Phuong phap ke khai thuemg xuyen.
4. Nguyen t~c ghi nh~n va kb§u hao TSCD
4.1 Nguyen t~c ghi nh~n va phtrong pbap kb§u hao TSCD hfru hinh
Tai san c6 djnh hau hinh duqc ghi nMn theo nguyen gia, duqc phim anh tren Bang can d6i kS toan hqp nhAt theo cac chi tieu nguyen gia, hao mon luy kS va gia tri con l?i.
Vi~c ghi nh?n Tai san c6 dinh hfiu hinh va KhAu hao tai san c6 dinh thvc hi~n theo Chucln mvc kS toan Vi~t Nam s6 03 - Tai san c6 dinh hiiu hinh, QuySt djnh s6 15/2006/QD-BTC ngay 20/03/2006 cua B<) Tai chinh va Th6ng tu s6 45/2013/TT - BTC ngay 25/4/2013 vs vi~c Hu6ng d~n chS d<) quan ly, sir di,mg va trich khAu hao tai san c6 dinh.
Nguyen gia tai san c6 djnh hiiu hinh mua s~m bao g6m gia mua (tru cac khoan chiSt khAu thuong m(;li ho~c giam gia), cac khoan thus va cac chi phi lien quan tn,rc tiSp ctsn vi~c ctua tai san vao tr(;lng thai s~n sang sir di.mg.
Nguyen gia tai san c6 dinh hfiu hinh do cac nha thfiu xiiy dµng bao gflm gia tri cong trinh hoan thanh ban giao, cac chi phi lien quan tn,rc tiSp va I~ phi tru6c h?. · ·
Cac chi phi phat sinh sau ghi nh?n ban dfru TSCD hiiu hinh duqc ghi tang nguyen gia cua tai san khi cac chi phi nay ch~c ch~n lam tang !qi ich kinh tS trong tuong lai. Cac chi phi phat sinh khong thoa man dugc diSu ki~n tren duqc Cong ty ghi nh~n vao chi phi san xuAt kinh doanh trong ky.
Cong ty ap di,mg phuong phap khAu hao duemg th&ng d6i v6i tai san c6 dinh hiiu hinh. KS toan TSCD hiiu hinh duqc phiin lo?i theo nh6m tai san c6 cung tinh chAt va m1,lc dich sir d1,lng trong ho?t d<)ng san xuAt kinh doanh cua Congty g6m:
Loai tai san c6 dinh
Nha cira v~t kiSn true
May m6c, thiSt bi
Phuong ti~n v~n tai, thiSt hi truy8n d~n ThiSt hi, d1,lng C\l quan ly
4.2 Nguyen t~c ghi nh~n va phtrong pbap kb§u hao TSCD vo hinh
Tai san c6 djnh VO hinh cua Cong ty la phfrn m8m kS toan Effect.
Thiri gian kb§u hao <nam >
25
3-7,5
7
4-5
Vi~c ghi nh~n Tai san c6 djnh VO hinh va Khfiu hao tai san c6 djnh thi.rc hi~n theo ChuAn mi.re kS toan Vi~t Nam s6 04 - Tai san c6 djnh vo hinh, QuySt djnh s6 15/2006/QD-BTC ngay 20/03/2006 va Thong tu s6 45/2013/TTBTC ngay 25/4/2013 cua B<) Tai chinh v8 vi~c Hu6ng d~n chS d<) quan ly, sir dl,lng va trich khfiu hao tai san c6 djnh.
Tai san c6 djnh VO hinh duqc ghi nMn theo nguyen gia, duqc phan anh tren Bang can d6i kS toan hqp nhAt theo cac chi tieu nguyen gia, hao moo luy kS va gia tri con l?i.
Cong ty ap dl,lng phuong phap khfiu hao duemg th&ng d6i v6i tai san c6 dinh VO hinh.
Loai tai san cA dinh Thiri gian kiiAu hao <nam >
Phfrn m8m kS toan Effect 4
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4.3 Nguyen tic ghi nh~n TSCD thue tai chinh
Tai san c6 djnh thue tai chinh cua Cong ty la xe o to va may m6c thiSt bj, duqc ghi nh~n la TSCD thue tai chinh theo hgp dllng thue mua v6i Cong ty TNHH Cho thue tai chinh Qu6c tS Chailease va Cong ty CP Cho thue tai chinh NH Ngo~i Thuang, phu hgp v6i quy djnh t~i ChuAn mvc kS toan Vi~t Nam s6 06 - Thue tai san. QuySn sa htiu tai si'm c6 th6 chuy6n giao vao cu6i thm h~n thue.
Cac tai san c6 djnh thue tai chinh duqc khAu hao theo phuang phap duang th~ng tren thoi gian htiu d1,mg u6c tinh tuang tv nhu ap d1,mg v6i cac tai san thu<;>c sa hliu cua Cong ty ho~c tren thoi gian di thue, Cl,l th6 s6 nam trich khAu hao dfJi v6i tling nh6m tai san nhu sau:
Lo~i tai san c6 djnh
May m6c thiSt bi
Phuang ti~n v~n tai, t~iSt bi truySn dftn
4.4 Nguyen tic ghi nh~n va phtrong pbap khftu hao bftt d()ng san dill ttr
Nguyen tic ghi nh~n bftt d()ng san d~u ttr va khftu hao
ThOi gian khftu hao (nam)
6 6
BAt d(>ng san dfru tu cua Cong ty la quySn SU d1,mg dftt, IO dftt c6 di~n tich 960m2 t~i Khu cong nghi~p Ng9c Hbi v6i nguyen gia la 3.421.783.900 VND va Lo dftt 480m2 theo QD s6 4110/QD-STC-19/09 do Cong ty nim gifr nhfun m1,1c dich thu lgi tu vi~c cho thue ho~c cho tang gia, dugc ghi nMn theo nguyen gia, duqc phan anh tren
... Bang can d6i kS toan theo cac chi tieu nguyen gia, hao mon luy kS va gia tri con l~i. Nguyen gia bftt d(>ng san dfru tu dugc mua bao gllm gia mua va cac chi phi lien quan trvc tiSp.
5. Nguyen tic ghi nh~n va v6n hoa -cac khoan chi phi di vay
Cac khoan vay ngin h~n (dai h~n) cua Cong ty dugc ghi nh~n theo hgp dbng, khS u6c vay, phiSu thu, phiSu chi va ch<rng tu ngan hang.
Chi phi di vay dugc ghi nh~n vao chi phi ho~t d(>ng tai chinh.
6. Nguyen tic ghi nh~n va v6n hoa cac khoan chi phi khac
Chi phi ti-a truck duqc v6n hoa d6 phan bb dfrn vao chi phi san xuftt, kinh doanh trong k)' sau, bao gbm cac lo~i chi
phi:
- Cong Cl,l, d1,1ng Cl,l thUQC tai san luu d(>ng xuftt dung m<;>t lfrn v6i gia tri 16n va cong Cl,l, d1,1ng Cl,l c6 thOi gian SU d1,1ng du6i m9t nam;
- QuySn su d1,1ng dftt c6 thoi h~n.
7. Nguyen tic ghi nh~n chi phi phai tra
Chi phi phai tra cua Cong ty bao gbm khoan trich tru6c chi phi su d1,1ng co s6 h~ tfrng dfJi v6i cac hgp dbng thue m~t biog, trich tru6c chi phi phai tra ti~n thue nha, chi phi xay d\l'fig ca sa h~ tfrng t~i Khu cong nghi~p Chau San · Ha Nam, .... Gia tri ghi nh~n duqc xac djnh dva vao thoi gian su d1,1ng va hgp dbng quy djnh.
8. Nguyen tic ghi nh~n v6n chii sO' hfru
V6n dfru tu cua chu sa hliu cua Cong ty dugc ghi nMn theo s6 v6n thvc g6p cua chU sa hfru.
,.
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Th~ng du v6n c6 phin dugc ghi nh~ theo s6 chenh !~ch gifra gia thlJc t~ phat hanh va m~nh gia c6 phi~u khi phat hanh c6 phi~u ho~c tai phat hanh c6 phi~u quy.
Lgi nhu?n sau thuS chua phan ph6i la s6 lgi nhu?n tir hoi;i.t d9ng cua doanh nghi~p sau khi trir chi phi thus TNDN cua nam nay va cac khoan diSu chinh do ap di.mg hbi t6 thay dbi chinh sach k~ toan va diSu chinh hbi t6 sai sot tr9ng ysu cua cac nam truac.
9. Nguyen tic va phtrO'Dg pbap ghi nh~n doanh thu
Doanh thu cua Cong ty bao gbm: doanh thu ban san phAm nhlJa truySn th6ng (nhu tftm trin, cac loi;i.i phao, n~p, tftm cira va khung bao ), san phAm nh1,Ia UPVC; doanh thu cung dp djch V\l thi cong l~p d~t, doanh thu tir ti Sn lai ti€n gui.
Doanh thu ban v?t tu, si'm phAm dugc xac djnh theo gia tri hgp ly cua cac khoan tiSn da thu ho~c se thu dugc theo nguyen t~c dBn tich, ghi nh?n khi chuy~n giao hang hoa cho khach hang, phat hanh hoa don va dugc khach hang chftp nh?n thanh toan, phU hgp v6i 5 diSu ki~n ghi nh?n doanh thu quy djnh ti;i.i Chufrn IDlJC k~ toan Vi~t Nam s6 14 - II Doanh thu va thu nh?p khac".
Doanh thu cung dp d!ch vv thi cong lip d~t dugc xac dinh khi djch w hoan thanh, da c6 nghi~m thu, thanh ly, da phat hanh hoa don va dugc khach hang chftp nh?n thanh toan, phu hgp v6i 4 diSu ki~n ghi nMn doanh thu quy djnh ti;i.i ChuAn m1Jc k~ toan Vi~t Nam sf> 14 __,_ v Doanh thu va thu nh?p khac". Phin cong vi~c da hoan thanh cua djch vv cung dp dugc xac djnh theo phuong phap ty I~ hoan thanh.
Doanh thu tir tiSn lai tiSn giri dugc ghi nh?n tren ca so thOi gian va lai suftt th1Jc tS ttrng ky, phU hgp v6i 2 diSu ki~n ghi nh?n doanh thu phat sinh tir tiSn lai, tiSn ban quySn, c6 tuc va !qi nhu?n dugc chia quy djnh ti;i.i ChuAn mi.re kS toan Vi~t Nam s6 14-" Doanh tb.u va thu nh?p khac".
10. Nguyen tic va phtrO'ng phap ghi nh~n chi phi tai chinh
Chi phi tai chinh dugc ghi nh?n trong Bao cao kSt qua hoi;i.t d9ng kinh doanh la t6ng chi phi tai chinh phat sinh trong ky, khong bu trir v6i doanh thu hoi;i.t d9ng tai chinh, bao gbm chi phi lai vay, chenh !~ch tY gia.
11. Nguyen tic va phtrO'Dg pbap ghi nh~n chi phi thu~ thu nh~p doanh nghi~p hi~n hanh, chi phi thu~ thu nh~p doanh nghi~p hoan l~i
Chi phi thus thu nh?p doanh nghi~p hi~n hanh dugc xac dinh tren ca so thu nh?p chju thus va thus suftt thus TNDN trong nam hi~n hanh.
Chi phi thuS thu nh?p doanh nghi~p hoan li;i.i dugc xac djnh tren c~ so s6 chenh !~ch ti;i.m thoi dugc khftu trir, s6 chenh !~ch ti;i.m thoi chiu thu~ va thus suftt thu~ TNDN. Khong bu trir chi phi thus TNDN hi~n hanh v6i chi phi thu~ TNDN hoan li;i.i.
12. Cac nguyen tic va phtrO'Dg pbap k~ toan khac
12.1 Nguyen tic ghi nh~n cac khoan phai thu, pbai tra
Nguyen tic xac djnh khoan phai thu khach hang di,ra theo Hgp dBng va ghi nh?n theo Hoa don ban hang xuftt cho khach hang. ·
Khoan tra tru6c cho nguOi ban dugc hi;i.ch toan can cu vao phiSu chi, chi'.rng tir ngan hang va Hgp dBng kinh tS.
Nguyen tic xac djnh khoan phai tra ngum ban di,ra theo Hgp dBng, phiSu nh?p kho va gh~ nh?n theo Hoa don mua · hang cua hen mua.
Khoan nguoi mua tra tru6c dugc ghi nh?n can cu vao hgp dBng, phiSu thu, chi'.rng tir ngan hang.
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Dµ phOng phai thu kh6 doi duQ'c trich l~p cho nhfrng khoan phai thu da qua h?n thanh toan tu sau thang tro Ien.
12.2 Nguyen t~c ghi nh~n chi phi xay dvng CO' ban dO' dang
Chi phi xay d\!Ilg do dang cua Cong ty la chi phi xay d\!Ilg Khu Cong nghi~p Ng9c Hfli - Dµ an Cong ty TNHH Smartwindow Vi~t Nam duQ'c ghi nMn theo gia gbc, t?i thai diSm c6 nghi~m thu, quySt toan rung h~g m1,1c cong trinh, cong trinh hol}.c khi chi phi thµc tS phat sinh c6 dfty du hoa don, chi'.rng tu hqp phap.
12.3 Nguyen t~c ghi nh~n cac khoan vay ng~n h~n, dai h~n
Cac khoan vay ngin h?n, dai h?n duQ'c ghi nh~n tren ca so cac phiSu thu, chi'.rng tu ngan hang, cac khS u6c vay va cac hqp dflng vay. Cac khoan vay c6 thai h?n tu I nam tai chinh tro xu6ng duQ'c Cong ty ghi nh~n la vay ngin h?n. Cac khoan vay c6 thai h?n tren 1 nam tai chinh duQ'c Cong ty ghi nh~n la vay dai h?n.
12.4 Cac nghia Vl} v~ thu~ Thui Gill trj gia tang (GTGT)
Cong ty ap d1,1ng vi~c ke khai, tinh thus GTGT theo hu6ng dftn cua lu~t thus hi~n hanh v6i muc thuS suftt la 10% d6i v6i cac v~t tu, san' phAm, hang h6a tu nhµa va 0% d6i v6i cac ml}.t hang xuftt khAu.
Thui thu nh~p doanh nghi?p
Cong ty ap d1,1ng thus suftt thus TNDN la 22% tren lQ'i nhu~n chju thu€ d6i v&i phftn thu nMp cua ho?t d()ng chiu thu€.
Rieng Cong ty TNHH Nhµa E>ong A dugc hu6ng uu dai theo Gifty chi'.rng nh~n uu dai sf> 39/GCNlJE>T ngay 30 thang 03 nam 2006 va gifty chi'.rng nh~n dftu tu di~u chinh sf> 06221000006 ngay 12 thang 10 nam 2007 do Ban quan ly cac Khu cong nghi~p tinh Ha Nam cftp, C\l thS Cong ty TNHH Nhµa E>ong A dUQ'C hu6ng thus suftt -thus TNDN la 15% trong thai h?n 12 nam kS tu khi Dµ an bit dftu ho?t d()ng kinh doanh, sau thai h?n tren thuS suftt thu€ TNDN la 22%; mi~n 3 nam va giam 50% cho 7 nam ti€p theo kS tu khi c6 thu nh~p chju thu€. Nam 2014 la nam thu 8 Cong ty TNHH Nhµa E>ong A ho?t d()ng kinh doanh c6 lai va giam 50% tren thus suftt thu€ thu nMp doanh nghi~p 15%. Rieng d6i v6i doanh thu tu ho?t d()ng thuong m?i, Cong ty TNHH Nhµa E>ong A ap d1,1ng thu€ suftt thu6 thu nMp doanh nghi~p la 22% tren lQ'i Rhu~n chju thu6 theo quy djnh hi~n hanh.
Vi~c xac djnh thu6 Thu nh~p doanh nghi~p cua Cong ty can cu vao cac quy djnh hi~n hanh v~ thuS. Tuy nhien, nhfrng quy dinh nay thay d6i theo tirng thai ky va vi~c xac djnh· sau cung v~ thu6 Thu nMp doanh nghi~p my thu9c vao k6t qua kiSm tra cua ca quan thu6 co thAm quy~n.
Thui khac
Cac lo?i thu€, phi khac doanh nghi~p thµc hi~n ke khai va n9p cho ca quan thus dja phuong theo dung quy djnh
hi~n hanh cua Nha nu6c.
12.5 Nguyen t~c ghi nh~n gia vAn hang ban
Gia v6n hang ban duQ'c ghi nh~n va t~p hqp theo gi~ ttj va sf> luQ'Ilg thanh phAm, hang hoa, v~t tu xuftt ban cho khach hang, phll hqp v6i doanh thu ghi nh~n trong ky.
Gia v6n djch v1,1 lip dl}.t duQ'c ghi nh~n theo chi phi thµc t6 phat sinh dS hoan thanh djch v1,1, phll hqp v6i doanh thu ghi nMn trong ky.
V. ThOng tin b6 sung cho cac khoan ml}c trinh hay trong Bang can dAi k~ toan hQ'p nh~t
)
(
)
r·
CONG TY CO PHAN T~ DOAN NHVA DONG A Khu Cong nghi~p Ng9c HBi - Ng9c Hbi - Thanh Tri - Ha N()i Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
BAO cAo TA.I CHiNH H<}P NHAT Cho Bao cao tai chinh Quy 112015
Mftu s6 B09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHiNH HQP NHAT Cho Quy 1 k~t th tic ngay 31103/2015
(tiip theo)
1. Ti~n va cac khoan ttrong dll'ong ti~n 31103/2015 0110112015 VND VND
Ti~n 22,539, 735,491 5,598,230,684
Tiin m~t tq.i quy 14,223,428,569 56,201,874
Cong ty CP T(lp doan Nh1,ta Dong A 28,622,621 9,723,829 Cong ty TNHH Nh1,ta Dong A 9,386,539,130 5,933,988 Cong ty TNHH Smartwindow Vi?t Nam 110,248,282 7,079,482 Cong ty TNHH M9t thanh vien Nh1,ta Dong A 4,698,018,536 33,464,575
Tiin giri ngan hang 8,316,306,922 5,542,028,810
Cong ty CP T(lp doan Nh1,ta Dong A 1,015,233,058 312,099,502 Cong ty TNHH Nh1,ta Dong A 7,242,518,714 5,173,081,513 Cong ty TNHH Smartwindow Vi?t Nam 54,700,160 20,292,663 Cong ty TNHH M(Jt thanh vien Nh11a Dong A 3,854,990 36,555,132
TBngcQng 22,539,735,491 5,598,230,684
2. Cac khoan phai thu ngin htln khac 31/03/2015 0110112015
VND VND
Cong ty cho thue tai chfnh NHTMCP Ngo~i thuong VN 491,869,718 498,863,006 Cac d6i tuqng khac 4,382,431,410 3,593,966,351
TBng c9ng 4,874,301,128 4,092,829,357
3. Hang tan kho 31103/2015 0110112015
VND VND
Nguyen li~u, v~t li~u 165,583,598, 160 181,916,356,705
Cong ci.i, di.ing ci.i 5,415,367,929 5,038,991,514
Chi phi san xufit kinh doanh do dang 14,851,853,535 15,305, 162,029
Thanh phAm 40,181,070,247 "36,107,795,381
Hanghoa 155,770,922,314 163,07 4, 7 42,055
Hang gt'ri di ban 859,575 859,575
c9ng gia g6c hang tan kho 381,803,671,760 401,443,907 ,259
4. Thu~ va cac khoan phai thu Nha Dll'6'C 31103/2015 0110112015
VND VND
ThuSGTGT 70,322,176 7,970,526
Thus GTGT hang nMp khAu 0 11,239,066
Thus thu nMp doanh nghi~p 468,169,933 395,373,970
Thus xufit nMp khAu 4,640,454
Thus khac 31,603,342 3,000,000
T6ng CQDg 570,095,451 . ' - 422,224,016
CONG TY co PHAN T4P DOAN NHVA DONG A Khu Cong nghi~p Ng9c H6i - Ng9c H6i - Thanh Tri - Ha N(H Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
5. Tang, giam tai san c& djnh hfru hinh
Chi tieu
Nguyen gia
s& dtr ngay 01/01/2015 Mua trongky
D~u tu XDCB hoan thanh Tang khac
Chuy~n sang :I3DS d~u tu Thanhly,nhugngban
Giam khac (*)
s& dtr ngay 31/03/2015
Gia tr! hao mon luy k~
s& dtr ngay 0110112015
Khfru hao trong k)r Tang khac
Chuy~n sang BBS d~u tu Thanh ly, nhugng ban
Giam khac (*)
s& dtr ngay 31/03/2015
Gia trj con l~i
s& dtr ngay 01/01/2015
s& dtr ngay 31/03/2015
BAN THUYET MINH BAO cAo TAI CHiNH H<}P NIIAT Cho Quy 1 k~t thuc ngay 31103/2015
Nha ci'ra, v~t ki~n true
93,904,538,385
93,904,538,385
21,571,37 4, 773 959,485,890
22,530,860,663
72,333,163,612
71,373,677, 723
(tilp theo)
May moc, thitlt bi Phuong ti~n v~n tai
,.
. 90,184,158,188 16,135,877,809
90,184,158,188 16,135,877,809
50,328,905,114 1,934,614,382
52,263,519,496
39,855,253,07 4
37,920,638,692
11, 724,805,345 354,535,003
12,079,340,348
4,411,072,464
4,056,537,462
- Nguyen gia TSCD cu6i ky da khclu hao h~t nhung v&n con sir di,mg: 32.998.235.713 VND
;
BAO cAo TAI CHiNH HQ'P NHAT Cho Bao ccio tcd chinh Quy 112015
Thi~t bj, dyng cy quan ly
1,524,363,439
1,524,363,439
1,128,471,984 67,314,341
1,195, 786,325
395,891,455
328,577,114
Miu s& B09 - DN/HN
Don vi tinh: VND
TAng c{>ng
201,748,937,821
201,748,937,821
84,753,557,216 3,315,949,615
88;069,506,831
116,995,380,605
113,679,430,990
~·
CONGTYCOPHANT4J>DOANNHVADONGA BAO cAo T.AI CHiNH H<}P NIIA T Cho Bao cao tai chinh Quy 112015 Khu Cong nghi~p Ng9c H6i - Ng9c H6i - Thanh Tri - Ha N(>i
Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
M§u s6 B09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHiNH H<}P NHAT Cho Quy 1 k~t thuc ngay 31/03/2015
(tiip theo)
6. Tai san c6 djnh time tai chinh
Don vj tinh: VND
Chi tieu May m6c thi~t bi T6ng d)ng
Nguyen gia
s6 dtr ngay 01/0112015 31,997,227,651 31,997,227,651 Thue tai chinh trong ky Tang khac
s6 dtr ngay 31/03/2015 31,997,227,651 31,997,227,651
Gia trj hao moo luy k~ s6 dtr ngay 01/0112015 9,376,467,139 9,376,467,139 KhAu hao trong ky 1,379,570,112 1,379,570,112 Tang khac
Giamkhac Tangkhac
s6 dtr ngay 31/03/2015 10,756,037,251 10,756,037,251
Gia trj con l~i
s6 dtr ngay 01/01/2015 22,620, 7 60,512 22,620,760,512 s6 dtr ngay 31/03/2015 21,241,190,400 21,241,190,400
7. Tai san c6 djnh VO hinh
Don vj tinh: VND
Chi tieu Ph§o m~m k~ toan
T6ng CQng
Nguyen gia
s6 dtr ngay 01/01/2014 387 ,972,800 387,972,800
Mua trong k:Y s6 dtr ngay 31/12/2014 387 ,972,800 387 ,972,800
Gia trj hao moo luy k~ s6 dtr ngay 01/01/2014 387,972,800 387,972,800 KhAu hao trong ky s6 dtr ngay 3111212014 387 ,972,800 387 ,972,800
Gia trj con l~i
T~i ngay 01/01/2014
T~i ngay 31/12/2014
8. Chi phi xay d\l'llg CO' ban d<Y dang 31/03/2015 01/01/2015
VND VND
Muas~m TSCD 1,677,860,140
Xay dvng cO' ban d<Y dang 44,150,568,491 39,701,066,658
Khu CN Ng9c H6i - Dµ an Cong ty TNHH Smartwindow Vi~t Nam 1,525, 701,853 1,525,701,853
Chi phi xay dµng van phong chi nhanh Ha Nam
H~ th6ng may m6c Ha Nam, XD nha xu6ng 42,624,866,638 38, 175,364,805
T6ng CQng 44,150,568,491 41,378,926,798
~ ,
CONG TY CO PHAN T~ BOAN NHVA BONG A BAO cAo TAI CHiNH H<;1P NHAT Cho Bao cao tai chinh Quy 112015 Khu Cong nghi~p Ng9c H6i - NgQc H6i - Thanh Tri - Ha N(li
Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
Miu sA B09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHiNH H<}P NllAT Cho Quy 1 k~t thuc ngay 31/03/2015
(tiRp theo)
9. Tang, giam b§t dQng san d~u ttr Don vi tinh: VND 31/03/2015
10.
11.
Nguyen gia QuySn su di,mg dit
Gia trj hao mon luy k~ QuySn su di,mg dit
Gia trj con I~i QuySn su d\mg d~t
01/0112015 Tang trong nam Giam trong nam 5,214,306,300 5,214,306,300
293,659,648 293,659,648
4,920,646,652 4,920,646,652
27,067,380 27,067,380
- Gia tri hap ly cua Bit dong san dfiu tu
5,214,306,300 5,214,306,300
320,727,028 320,727,028
4,893,579,272 4,893,579,272
Theo quy dinh t~i Chu~n m1Jc k~ toan s6 05 - Bit d<)ng san dfiu tu, gia tri hgp ly cua B~t d<)ng san dfiu tu t~i ngay 31/12/2014 dn OUQ'C trinh bay. Tuy nhien Cong ty hi~n chua xac dinh gia tri hgp ly nay nen gia tri hgp ly cua Bit d<)ng san dfiu tu t~i ngay 31/12/2014 chua dugc trinh bay tren thuy~t minh Bao cao tai chinh. DS xac dinh dugc gia tri hgp ly nay, Cong ty se phai thue m<)t cong ty tu vin d<)c l~p dinh gia gia tri hgp ly cua B~t d<)ng san dfiu tu. Hi~n t~i Cong ty chua tim dugc cong ty tu vin phU hgp dS thtJc hi~n cong vi~c nay.
Chi phi tra tnr&c dai h~n 31/03/2015 01/01/2015
VND VND
QuySn su di,mg dit c6 thai h~n 9,326,279,128 9,375,920,497
Cong cv dvng cv 2,507,267,338 2,268,218,228
TAng CQng 11,833,546,466 11,644,138, 725
Vay va DQ" ngi\n h~n 31/03/2015 01/01/2015 VND VND
Vayngtlnhr.m 317 ,067 ,846,355 245,345,496,199 Ngan hang TMCP Quan d<)i - VND (1) 58,699,482,250 557,647,068
Ngan hang TMCP Ngo~i thuang Vi~t Nam - VND (2) 180,029,815, I 98 234,889,898,288
Ngan hang TNHH MTV Shinhan Vi~t Nam - VND (3) 9,897,950,843 9,897,950,843
Ngan hang TMCP Cong thuang Vi~t Nam Ngan hang Vi~t Nam Thjnh Vugng ( 4) 68,440,598,064 64,917,148,949
TAng cQng 317 ,067 ,846,355 310,262,645,148
(
CONG TY CO PHAN T~ DOAN NHl/A DONG A Khu Cong nghi~p Ng9c Hf>i - Ng9c Hf>i - Thanh Tri - Ha N9i Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
BAO cAo TA.I CHiNH HQP NHAT Cho Bao cao tai chfnh Quy 112015
Miiu s6 B09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHiNH HC}P NHAT Cho Quy 1 k~t thuc ngay 31103/2015
(tilp theo)
(1) Khoan vay Ngan hang TMCP Quan tl9i theo eek h\l[J t:tJng: - H\l[J t:tJng tin d1,mg hr;m muc s6 159.13.004.369260.TD.DN ngay 141512013, hgn muc 220.000.000.000 t:tJng, m'f:lc tlich b6 sung v6n ltru t19ng ph'f:lc V'f:l san xudt kinh doanh, liii sudt theo timg khi uac nh(m n(1, tai san thi chdp la quy€n SU d'f:lng adt va may m6c thiit bf vai t6ng gia trj tai san thi chdp la 303. 7 49. 000. 000 t:tJng. - H\l[J t:tJng 162.13.004.320801.TD.DN ngay 141512013 vai ngan hang TMCP Quan t19i - CN Tay HJ vai hgn muc t6i tla la 70. 000. 000. 000 t:tJng. M'f:lc tlich khoan vay b6 sung v6n luu tl9ng. Lili sudt c6 tlinh ho(lc tha n6i au(fc quy tljnh q1
thd tren timg khi uac nhr;in n(1. Thai hgn 6 thcing ki tit ngay giai ngan t:tdu tien cila khoan vay. Khoan vay ilu(fc baa ilam bdng tai san theo cac h\l[J iJJng thi chdp giua Cong ty CP Tr;ip iloan Nhva Dong A, Cong ty TNHH Nhva Dong A va Cong ty TNHH Smartwindow Vi?t Nam. - H\l[J a6ng s6 161.13.004.467484.TD.DN ngay 141512013 vai hgn muc t6i tla la 125.000.000.000 t:tJng. M'f:lc tlich khoan vay b6 sung v6n luu tl9ng. Lili sudt c6 tljnh ho(lc tha n6i au(fc quy iljnh C'f:l thi tren timg khi uac nhr;in n(1. Thai hgn vay 6 thcing ki tu ngay giai ngan adu tien cila khoan vay. Khoan vay ilu(lc brio ilam bdng tai san theo cac h\l[J iJJng thi chdp giua Cong ty CP Tr;ip iloan Nhva Dong A, Cong ty TNHH Nhva Dong A va Cong ty TNHH Smart window Vi?t Nam.
(2) H\l[J iJJng tin d'f:lng s6 HKI-HDTD/13113 ngay 051812013 giua Cong ty vai Ngan hang TMCP Ngogi thucrng Vi?t Nam - Chi nhcinh Haan Kiim. Hgn muc tin d'f:lng la 60. 000. 000. 000 a6ng. Liii sudt 9, 5%1 nam, thili hgn vay t6i ila 12 thcing, m'f:lc ilich theo tfrng !dn cdp tin d'f:lng, tai san ilam brio la h? th6ng may m6c thiif bj lJp ilijt tgi Cong ty TNHH MTV Nhva Dong A tlja chi Tan Tgo, KCN Tan Tgo, phuang Tan Tgo A, qurjn Tan Binh, tp HJ Chi Minh; quy€n su d'f:lng adt va tai san gJn liin vai adt thu9c thira.adt s6 167, ta ban iJJ s6 50 tgi ilia chi lo 36 iluang Tan Tgo, KCN Tan Tgo, phuang Tan Tgo A, qurjn Tan Binh, tp HJ Chi Minh; va 02 day truyJn san xudt thanh Profile cila Cong ty CJ phdn T<Jp iloan Nhva Dong A au(lc lJp tlijt tgi Cong ty TNHH Nhva Dong A tgi ilfa chi Khu Cong nghi?p Chau Scrn, Phil Ly, Ha Nam theo H\l[J t:tJng thi chdp s6 HKJ-HDTC/13114 ngay 0210812013.
- H\l[J t:tJng tin d'f:lng s6 HKJ- HDTD/14168 ngay 2210912014 giua Cong ty vai Ngan hang TMCP Ngogi Thucrng Vi¢t Nam- Chi nhcinh Haan Kiim. Hgn muc tin d'f:lng la 220.000.000.000 'VND, liii sudt tgi thai aidm giai ngan va thili.hgn vay au(lc quy tljnh tren timg khi 1.{ac nhr;in n(l. M'f:lc tlich la b6 sung v6n luu il9ng ph'f:lc V'f:l hogt tl9ng san xudt kinh doanh. Tai san brio ilam la 02 day chuy€n san xudt thanh profile, hi?u JH (Jinhu) model SJZ65/132+ YF240A, quy€n su d'f:lng adt va tai san gJn liin vai adt thu9c thua adt s6 167, ta ban t:tJ s6 50, tlja chi Lo 36, iluang Tan Tgo, KCN Tan Tgo, phuang Tan Tgo A, qu<jn Binh Tan, TP HJ Chi Minh, quy€n sir d'f:lng adt va tai san gJn liin vai ildt thu9c thira l6 adt s6 D2, khu tlo th! Nam Thang Long, P,huang Phu Thu(lng, qur;in Tay HJ, Ha N9i vai t6ng gia trj tai sim brio dam la 63.237.900.000 t:tJng.
(3) Vay Ngan hang Shinhanbank theo H\l[J iJJng tin d1,mg s6 SHBT!N/TDH/20131069 ngay 261612013, hgn muc tin d'f:lng la 10. 000. 000. 000 t:tJng, m'f:lc tlich vay dung ad tai tr(l v6n luu ti9ng, mil va thanh toan LIC tra ngay va tra chr;im, /iii sudt la /iii sudt ca ban tidn Vi?t Nam a6ng do ngan hang Nha nu'ac quy ilfnh + 2% m9t nam, tai san ilam baa la hang tJn kho tgi kho cila Cong ty TNHH Nhva Dong A, ilfa chi tgi Khu Cong nghi?p Chau San, thanh ph6 Phu Ly, tinhHaNam.
(4) Vay Ngan hang Vi¢t Nam Thfnh Vu(lng theo H\l[J t:tJng s6 1103.2014/CMBIVPB-TDNDA/01ngay1110312014 cua
Ngan hang TMCP Vi?t Nam Thfnh Vu(lng vai hgn muc t6i ila la:70.000.000.000 iJJng, thai hgn cha vay la 12 thcing
tinh tu ngay kY h\l[J t:tJng, m'f:lc ilich sir d'f:lng v6n vay la b6 sung v6n luu i19ng ph'f:lc V'f:l san xudt kinh doanh; ma LIC
nhr;ip khdu nguyen v<Jt li?u san xudt va phcit hanh ccic lo,gi Bao liinh ph'f:lc V'f:l hogt i19ng san xudt kinh doanh vrjt li?u
nhl!a, Khoan vay au(lc brio ilam bdng vi?c thi chdp hang.h6a la hang tJn kho /uan chuyin; kY qujJ phcit hanh LIC vai
mire tidn t6i thidu bdng 5% gia tri cua LIC.
12. Thu~ va cac khoan phai n<)p nha nmrc 31/03/2015 01/01/2015 VND VND
~~~~~~~~
Thu~ GTGT dAu ra 966,948,227 . 1,023,904,833
, J
,.
CONG TY CO PHAN T~ DOAN NHT/A DONG A Khu Cong nghiep NgQC Hbi - NgQC Hbi - Thanh Tri - Ha N()i Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
BAO cAo TAI CHiNH H<]P NHAT Cho Bao cao tai chinh Quy 112015
Miu sa B09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHiNH H<}P NHAT Cho Quy 1 k~t thuc ngay 31/03/2015
(tiip theo)
(1) La khoan vay theo cac h<JP a6ng tin d1,mg sau: - H<JP a6ng tin d1,mg s6 271.12.004.369260.TD.DNngay 0511012012, thm hr;m vay 48 thang ki tit ngay giai ngan khoan vay adu tien, /ai sudt theo t!rng khi u6'c nh(ln n<J, ml,lC aich vay ad thanh toan tiJn mua 02 day chuyJn san xudt thanh Profile va 01 may tr<Jn va ml,lC dich khac niu dur;c ngan hang chdp nht,ln tru&c thm aidm giai ngan khoan vay <16. Tai san dam baa la 02 day chuyJn san xudt thanh Profile theo h<JP adng s6 DAG-NW 12.02 ngay 211912012, va OJ may tr9n theo H<JP adng s6 DA-NW 12.01 ngay 261712012 theo hr;rp adng thi chdp s6 272.12.004.369260.TC.DN
- Khoan vay theo hr;rp a6ng tin d'l,lng trung hgn s6 102.13.004.467484.TD.DN ngay 41612013 v6i Ngan hang TMCP Quan D9i - CN Tciy H6 v6i s6 ti€n cam kit t6i da bang VND tucrng aucrng 60, 417. 00 EUR. M'l,lc dich thanh toan tiJn cha nha cung cdp AMIS Maschinen-Vertriebs GmbH theo h<JP a6ng ngogi thucrng s6 NDA-AMIS12.01 ngay 1511012012 vaph¥ l¥c ngay 2011112012 vJ vi?c nht,lp khdu 01 may nghiJn va dt nhva. Thm hgn vay 48 thang ki tit ngay giai ngan khoan vay adu tien. Liii sudt thd n6i hoijc c6 dfnh thi hi?n tren khi u&c nht,ln nr;. Khoan vay dur;c baa .aam bang tai san theo ccic h<JP adng thi chdp giua Cong ty CP Tt,lp doan Nhva Dong A, Cong ty TNHH Nhva Dong A va Cong ty TNHH Smart window Vi?t Nam. Lili vay se aur;c tinh bat adu tit ngay 25 cua thang ducrng ljch cu6i cung cua kY tinh !iii /iJn tru&c cua khoan vay d6 va kit thUc vao ngay 24 cua 1 thang ducrng ljch sau d6. Ky tinh /iii adu tie~ ~ua khoan vay biit adu vao ngay giai ngan khoan vay va kit thuc vao ngay 24 cung thang ducrng Itch.
(2) Vay thue tai chinh theo eek h9P a6ng sau:
- H<JP a6ng Thue tai chinh giua Cong ty v6i Cong ty TNHH MTV Cho thue tai chinh Ngan hang TMCP Ngogi thucrng Vi?t Nam ngay 281051201 O, t6ng gia trf 157.872 USD, thm hgn thue la 50 thang, /iii sudt cho thue bang /iii sudt ca ban do Cong ty TNHH MTV Cho thue tai chinh Ngan hang TMCP Ngogi thucrng Vi?t Nam cong b6 c9ng bien <19 0,25%/thang. Tai san thue tai chinh la Day chuyJn san xudt cua h<JP kim nhom vach dvng ail dur;c Cong ty chuyin giao cha Cong tY con la Cong ty TNHH Smartwindow Vi?t Nam.
- H<JP adng cha thue tai chinh s6 33.10. 03/CTTC thang 1212010. Tai san thue la cac may thu h6i va nghiJn nhva, may ham nh11a, may in phun, du trl,lC ddm acrn, may ep phun, may tr9n nguyen Vgt /i¢u nh11a, may in bong, van tdm trdn v6i t6ng trj gia trj gia tai san thue la 2.191.916.000 VND, ml,lC dich la phl,lC Vl,l hogt d9ng san xudt kinh doanh. Thm hgn thue la 48 thang. Lili sudt cho thue tai chinh dur;c aiJu chinh ajnh kY 3 thang m9t !dn. Thm aidm giai ngan va thm aidm aiJu chinh, /iii sudt cha thue dur;c tinh bang /iii sudt ca ban VND do Cong ty TNHH M9t thanh vien cha thue tai chinh NHTMCPNTVN cong b6 q5ng bten <19 0,25%/thang.
- H<JP a6ng cho thue tai chinh s6 13.11.03/CTTC ngay 2511012011. Tai san thue la may ph¥ trr; san xucit thanh profile a6ng b9 va 7 khuon mJu profile adng b9, trj gia g6c tinh cha thue la 2. 732. 730.000 VND. M¥c dich la phl,lc V'l,l hogt d9ng san xudt kinh doanh cua c6ng ty, thm hgn thue trong vong 48 thclng. Lili sudt cho thue tai chinh dur;c aiJu chinh djnh kY 3 thclng m9t !dn. Lili sudt cho thue dur;c tinh bang /iii sudt cho thue tai chinh ca ban VND do Cong ty TNHH M9t thanh vien cho thue tai chinh NHTMCPNTVN c6ng b6 tgi thm aidm giai ngan adu tien va thm aidm aiJu chinh c9ng bien d9 0,3%/thclng.
- Hr;rp a6ng cho thue tai chinh s6 13.11. 05/CTTC ngay 2811212011. Tai sim thue la m9t day chuyJn sim xudt vt,lt li?u. tdm nh6m nhl!a t6ng h<JP Composite, tri gia g6c iinh cho thue la 6.655.587.400 VND. M¥c dich la ph¥c V¥ hogt d<)ng san xudt kinh doanh cua cong ty, thm hgn thue trong vong 60 thang. Lili sudt cho thue tai chinh dur;c aiJu chinh ajnh kY 3 thclng m9t ldn. Lili sudt cho thue dur;c tinh bdng !iii sudt cha thue tai chinh ca ban VND do Cong ty TNHH M9t thanh vien cho thue tai chinh NHTMCPNTVN cong b6 tgi thm di~m giai ngan adu tien va thm aidm aiJu chinh c9ng bien d9 0,3%/thang.
CONG TY CO PHAN T4J> DOAN NHT/A DONG A BAO cAo TA.I CHiNH H<}P NHAT Cho Bao cao tai chinh Qu)I 112015 Khu Cong nghi~p Ng9c Hbi - Ng9c H6i - Thanh Tri - Ha N('>i
Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
16.
17.
M§u sA B09 - DN/HN
BAN THUYET MINH BA.O cAo TAI CHiNH HQP NHAT Cho Quy 1 k~t thuc ngay 31/03/2015
(tiip theo)
-Khoan n(l thue tai chinh theo hf!P ddng cha thue tai chinh s6 2013-00128-000, s6 2013-00129-000 va s6 2014-00164-000 v6i Cong ty TNHH cha thue Tai chinh Qu6c ti Vi?t Nam vi thue may ep thanh nh1,w, may /gnh - thdp tan nhi?t-may bom, may dim thanh nhva PVC profile v6i thili hgn thue 60 thang, li'ii sucft thue tu /iii sucft 9,549/olniim din 10,5%/niim va c6 thi du(lc diiu chinh trong su6t thili gian thue. Tiin thue du(lc thanh toan tru6'c mJi thdng. Khi kit thuc thili hgn thue, ben thue se du11c mua lgi thiit bi v6i gia tri bfing 0,5% gia mua.
(3) Theo h(lp dJng mua ban trai phiiu chuyJn dJi ngay 20/12/2012, /iii sucft thcfp han 3% /iii sucft CO' ban cua Ngan hang Nha nu<Yc Vi?t Nam quy djnh va t6i thidu la 3%, thili gian chuyin d6i la 3 niim ki tu ngay phdt hanh trai phiiu chuyin d6i.
(4)°Theo h(lp dJng mua ban trai phiiu chuyJn dJi ngay 18/12/2012, !iii sucft thcfp han 3% /iii sucft CO' b<in cua Ngan hang NhQ nu<Yc Vi?t Nam quy dinh va t6i thiiu la 3%, thili gian chuyin dJi la 3 niim ki tu ngay phdt hanh trai phiiu chuyin dJi.
Tai san thu~ thu nh~p hoan Ii.ti va thu~ thu nh~p hoan Ii.ti phai tra 31/12/2014 01/01/2014 VND VND
Thu~ thu nh~p hoan Ii.ti phai tra
Tai san thu~ thu nh~p hoan l~i phat sinh tir cac khoan chenh l~ch t~m thOi chiu thu~
Tang d)ng
Doanh thu chtra th\l'c hi~n 31/03/2015 01/01/2015 VND VND
Cong ty Cb ph&n xay dµng sb 1 Ha N()i 65,895,727 65,895,727
Cong ty CP Xay dµng Dan di.mg Ha N9i 45,454,545 45,454,545
Tang cQng 111,350,272 111,350,272
' ~
'1 ~
·1
J
?
=
·.:.. .
. . c .
CONG TY CO PHAN T~ DOAN NHlf A DONG A Khu Cong nghi~p Ng9c Hbi - Ng9c Hbi -Thanh Tri - Ha N('>i Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
BAO cAo TAI CHiNH H<}P NHAT
Cho Bao cao tai chinh Quy 112015
M~u s6 B09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHiNH HQP NllAT Cho Quy 1 k~t thuc ngay 31/03/2015
Thus GTGT hang nMp khAu ThuS XuAt khAu, Nh~p khAu ThuS thu nh~p doanh nghi~p ThuS thu nh~p ca nhan Thus khac
TAng d}ng
13. Chi phi phai tra
14.
15.
Chi phi xay d\ffig ca s6 h? t~ng t?i KCN Chau San - Ha Nam Chi phi phai tra thue van phOng Cac khoan khac
Cac khoan phai tra, phai nQp ng~n h~n khac
Tai San thira cha Xlr Jy Kinh phi cong doan Bao hi~m xa h('>i, y tS Bao hi~m thAt nghi~p Phai tra, phai n('>p khac Ong Nguyln Ba Hung Ba Trdn Thi Le Hai Cong ty TNHHTMDV Hung Phat Cong ty TNHH Thuong mr;ii va San xudt Tam Son Phai tra phai n9p khac
TAng CQng
Vay va· nQ' dai h~n
Vay dai h~n
Ngan hang TMCP Quan d('>i (1)
VND
USD
NQ' dai h~n (2)
Cong ty CP cho thue tai chinh NH Ngo?i thuang Cong ty TNHH Cho thue tai chinh Qu6c tS Vi~t Nam
Trai phi~u pbat hanh
. Cong ty Lien doanh Shide Vi~t Nam (3)
Japan South East Asia Growth Fund L.P. ( 4)
TAng CQng
(tiip theo)
3,736,790,463
606,408,678
2,662,612,960
7 ,972, 7 60,328
31/03/2015
VND
1,250,912,080
1,491,400,000
2,889,542
31/03/2015
VND
379,866,955
130,486,010
28,260,009
28,454,484,375
11, 000, 000, 000 1, 000, 000, 000 8,364,820, 750 3,286,250,000 4,803,413,625
28,993,097 ,349
31/03/2015
VND
5,631,287,337
5,631,287,337
5,631,287,337
10,374,769,914 2,773,643,663
7,601,126,251
53,500,000,000
13,500,000,000
40,000,000,000
69,506,057 ,251
19,023,954
19,759,349
3,082,502,951 663,134,347
2,592,081,325
7 ,400,406, 7 59
01/01/2015
VND
1,250,912,080
1,376, 100,000
121,586,042
01/01/2015
VND
117,638,144
353,421,955
58,922,333
26,152,559
26,907,322,340
11, 000, 000:000 1, 000, 000, 000 8,364,820, 750 3,286,250, 000 3,256,251,590
27,463,457,331
01/01/2015
VND
5,631,287,337
5,631,287,337
5,631,287,337
11,275,836,492 3,277,218,658
7,998,617,834
53,500,000,000
13,500,000,000
40,000,000,000
70,407 ,123,829
i , ~
" •• ~
CONG TY co PHAN T~ DOAN NIWA DONG A Khu Cong nghi~p Ng9c H6i - Ng9c H6i - Thanh Tri - Ha N9i Tel: (84-4) 3.689.1888 Fax: (84-4) 3.686.1616
BAN THUYET MINH BAO cAo TAI cHiNH HQP NllAT Cho Quy 1 k~t thtic ngay 31103/2015
18. van chu sO' hfru 18.1 Bang dBi chi~u bi~n dqng ciia v6n chii sO' hfru
van diu ttr cua chii sO' hfru
A 1 sa dtr t~i ngay 0110112013 137,500,000,000 Lai trong nam tru&c Chia c6 rue Trich l~p cac quy Giam khac -s6 du t~rngfty 31112/2013 137 ,500,000,000 Tang v6n trong nam nay -Lai trong kY nay Chia c6 tuc Trich l~p cac quy -Giam khac s6 dtr t~i ngay 31112/2014 137 ,500,000,000
18.2 Chi ti~t v6n diu ttr ciia chu sO' hfru
Cong ty TNHH Thuong m~i Hung Phat
Nguy~n Ba Hilng
Cong ty Tam Son
Cac c6 dong khac
T&ng cqng
(tiip theo)
Th~ng dtr v6n ca phi~u quy
Quy khac thuqc ca phin v6n chii sO' hfru •
2 3 5
4,050,000,~00 (210,000) 2,944,140,883
;-
4,050,000,000 (210,000) 2,944,140,883
- 210,000
- - 1,216,695,775
4,050,000,000 - 4,160,836,658
BAO cAo TAI cHiNH HQP NHAT Cho Bao cao tai chinh Qu;l 112015
Miu s6 B09 - DN/HN
Dem vj tinh: VND
LQi nhu~n ch11a rang cqng
pban ph6i 6 7
24,051,356,984 168,545,287 ,867 26,764,532,296 26, 764,532,296
(19, 112,470,809) (19,112,470,809)
( 4,961,203,260) ( 4,964,203,260)
(2,762,638,120) (2,762,638,120)
23,976,577,091 168,470,507,974
210,000 29,565,078, 784 29,565,078, 784
(13,749,979,000) (13, 7 49,979,000)
(7,460,549,171) (6,243,853,396)
(1,748,513,706) (1,748,513,706)
30,582,613,998 176,293,450,656
31112/2014 01/0112014 VND VND --
34,999,250,000 34,999,250,000
44,074,250,000 44,074,250,000
13,750,000,000 13, 750,000,000
44,676,500,000 44,676,500,000
137,500,000,0QO 137 ,500,000,000
CONG TY c6 PHAN T4P DOAN NHVA DONG A Khu Cong nghi~p Ng9c H6i - Ng9c H6i - Thanh Tri - Ha N(>i
Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
BAO cAo TAI CHiNH H<}P NHAT
Cho Bao cao tai chinh Quy 112015
Miu s6 B09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHiNH H<}P NHAT Cho Quy 1 k~t thuc ngay 31/03/2015
(tiip theo)
c) Cac giao dich v~ v6n v6i cac chu sO' hfru va phan ph6i ca tll'c, chia IQ'i nhu~n
van d§u hr cua chu sO' hfru
v6n g6p dku nam
v6n g6p tang trong nam
v6n g6p cu6i nam
Ca tll'c, IQ'i nhu~n da chia
d) ca phi~u
s6 lm;mg c6 phieu dang ky phat hanh s6 lm;mg c6 phieu da phat hanh - c6 phiiu ph6 th6ng s6 luQ"Ilg c6 phieu dugc mua li;i.i - c6 phiiu ph6 thong' - c6 phiiu uu diii
Quy 1 Nam 2015
VND
13 7 ,500,000,000
137,500,000,000
137,500,000,000
Quy 1 Nam 2014
VND
137 ,500,000,000
137,500,000,000
137,500,000,000
13,749,979,000
Quy 1 Nam 2015 Quy 1 Nam 2014 ca phi~u ca phi~u ---------
13, 750, 000 13,750,000 13,750,000 13,750,000 13, 750,000 13, 750,000
s6 IUQ"Ilg c6 phiSu dang ltru hanh - c6 phiiu ph6 thong
13,750,000
13,750,000 13,750,000 (1
- M~nh gia c6 phi Su dang luu hanh: 10.000 d6ng
e) Cac quy cua cong ty
Ol/Ol/2015 Tang trong nam
Quy ddu tu phat tri6n
Quy dµ phOng tai chinh
Quy khac thu(>c v6n chu so hilu
Tang d)ng
6,721,537,760
6,610,453,663
4, 160,836,658
17,492,828,081
Muc dich trich tap cac guy cua Cong ty
0
0
0
Giam trong nam
13,750,000
Dan vi tinh: VND 31/03/2015 -------
6,721,537~ 760
6,610,453,663
4, 160,836,658
17 ,492,828,081
- Quy dfiu tu phat tri6n cua doanh nghi~p dugc trich l?p tir phfin lgi nhu?n sau thuB thu nh?p doanh nghi~p theo Nghi quy€t D~i hQi d6ng c6 dong va dugc sir di,mg d~ b6 sung vbn diSu I~ cua Cong ty bfulg vi~c ddu tu ma r(>ng quy mo san xu~t, kinh doanh ho~c dftu tu chiSu sau cua doanh nghi~p. Phu hgp voi quy djnh ti;i.i diSu I~ cua Cong ty.
- Quy dµ phong tai chinh cua doanh nghi~p dtrgc dung d6 bu d~p nhfrng t6n thit, thi~t hi;i.i vs tai san, cong ng khOng doi dugc xay ra trong qua trinh kinh doanh ho?.c d6 bU d~p nhfrng khoan 16 cua Cong ty theo Nghi quySt Di;i.i h9i dBng c6 dong. Quy dµ phong tai chinh dugc trich l?p trong ky tu phkn lgi nhu?n sau thus th~ nh?p doanh nghi~p, phu hgp voi quy djnh ti;i.i diSu I~ Cong ty.
VI. ThOng tin ba sung cho cac khoan ml}c trinh bay trong Bao cao k~t qua ho~t dQng kinh doanh hQll nhAt .
19. Tang doanh th ti ban bang va cung dp djch Vt} Quy 1 Nam 2015 Quy 1 Nam 2014 VND VND
Doanh thu ban thanh phfrm 161,152,837,856 176,074,586,657
Doanh thu cung cip djch V\l, l~p d~t 4,048,655,5~3
Doanh thu ban hang h6a 107 ,460,054,571 67,310,000,000 Doanh thu khac
Tang CQng 272,661,547 ,960 243,384,586,657
/
<
CONG TY CO PHAN T~ DOAN NHVA DONG A BAO cAo TAI CHiNH HQP NHAT Khu Cong nghi~p Ng9c HBi - Ng9c HBi - Thanh Tri - Ha N9i Cho Bao cao tai chinh Quy 112015
Tel: (84-4) 3.793 .8686 Fax: (84-4) 3.793.8181 - "' Mau so B09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHiNH H<}P NHAT Cho Quy 1 k~t thuc ngay 31/03/2015
(tiip theo)
20. Cac khoan giiim trir doanh thu Quy 1 Nam 2015 Quy 1 Nam 2014 VND VND
Chi~t kh~u thuang mc;ti 629,702,947 Hang ban tra lc;ti
T6ng CQng 629,702,947
21. Doanh thu thu!in v~ ban hang va cung dp djch VQ Quy 1 Nam 2015 Quy 1Nam2014 VND VND
Doanh thu thuftn ban thanh phfim 161,152,837,856 175,444,883,710 Doanh thu thuftn cung dp dich v1,1, lip d~t 4,048,655,533
,. Doanh thu thuftn ban hang h6a 107 ,460,054,571 67 ,310,000,000
Doanh thu thuftn khac
T6ng cqng 272,661,547 ,960 242,754,883,710 (
22. Gia v6n hang ban Quy 1 Nam 2015 Quy 1 Nam 2014 \
VND VND ~
Gia v6n ban thanh phfim 145,037,554,070 157 ,406,313,866 I
;i Gia v6n cung dp dich vi) lip d~t 3,684,276,535 :1
Gia v6n ban hang h6a 100,866, 116,063 63,944,500,000 ~
Gia v6n cua hoc;tt d9ng khac
T6ng cqng 249,587 ,946,668 221,350,813,866
23. Doanh thu ho~t dqng tai chinh Quy 1 Nam 2015 Quy 1Nam2014 VND VND
Lai ti~n gui 21,120,471 2,965,986
Lai chenh l~ch cy gia da thµc hi~n Lai chenh l~ch cy gia chua thµc hi~n
T6ng cqng 21,120,471 2,965,986
24. Chi phi'tai chinh Quy 1 Nam 2015 Quy 1 Nam 2014 VND VND
Chi phi Iai vay 6,469, 159,898 8,925, 122,559
L6 chenh l~ch cy gia da thµc hi~n L6 chenh l~ch ty gia chua thµc hi~n
T6ng cqng 6,469,159,898 8,925,122,559
25. Lai cO" ban tren c6 phi~u Quy 1 Nam 2015 Quy 1 Nam 2014 VND VND
Lqi nhu~n phan bli cho cb dong so hfiu cb phi~u phb thong 9,039,817,710 4,584,225,766
Cb phi~u phli thong dang luu hanh binh quan trong ky 13,749,985 13,749,979
. Lai co ban tren cb phi~u 65'J 333
... lf1
CONG TY CP T4!> DO.AN NHV A DONG A Khu Cong nghi~p Ng9c H6i- Ng9c H6i -Thanh Tri - Ha N<)i Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
BAN THUYET MINH BAO CAO TAI CHiNH H<}P NllAT Cho Quy 1 k~t thuc ngay 31103/2015
(tiip tlteo) 26. Bao cao bq ph~n theo linh V\fC kinh doanh
, • , ' , - ~
BAO CAO TAI CHINH H<}P NHAT Cho Bao cao tai chinh Qu)l 112015
- .( Mau so B09a - DN/HN
Cong ty ho~t d<)ng trong cac linh V\fC san xu~t kinh doanh chinh la san xu~t va mua ban cac v~t tu, thiSt bi nganh nh\fa, thi cong cac cong trinh dan d\lllg, cong nghi~p. Cong ty l~p bao cao b<) ph~n theo b6n b<) ph?n kinh doanh nay.
Cac thong tin b<) ph~ v8 ho~t d<)ng kinh doanh cua Cong ty nhu sau:
Bang can dBi k~ toan t~i ngay 31/12/2014
Tai san Tai san b<) ph~
TBng tai san hQ'p nhit
N<r phai tra Nq phai tra b9 pMn
TBng n<r phai tra hQ'I> nhit
Bang can dBi k~ toan tl}.i ngay 01/01/2014
' "fai san Tai san b9 ph?n
TBng tai san hQ'p nhit
NQ' phai tra
San xuit
VND
425,495,527,122
425,495,527 ,122
320,617,896,109
320,617 ,896,109
San xuit
VND
298,64 7 ,5 5 8,545
298,647,558,545
. Thtrong m~i
VND
496, 765, 135,805
496, 7 65,135,805
337,044,762,054
337,044,762,054
Thtrong ml}.i
VND
348,739,731,664
348,739,731,664
Thi cong cong trinh
VND
209,117,018,323
209,117 ,018,323
187,442,562,406
187 ,442,562,406
Thi cong cong trinh
VND
278,985,051, 762
278,985,051,762
Lo~i trir
VND
(336,917,462, 110)
(336,917,462,110)
(240,270,514,008)
(240,270,514,008)
Lo~i trir
VND
(231,283 ,339,041)
(231,283,339,041)
TBngcqng
VND
794,460,219,140
794,460,219,140
604,834, 706,561
604,834, 706,561
TBng cqng
VND
695,089,002,930
695,089,002,930
..
CONG TY CP T4J> DOAN NllVA DONG A Khu Cong nghi~p Ng9c H6i - Ng9c H6i - Thanh Tri - Ha N9i Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
BAN THUYET MINH BAO cAo TAI CHiNH HQ'P NHAT Cho Quy 1 k~t thuc ngay 31/03/2015
(tiip theo) Nq phai tra b9 ph~ 203,661,604, 154 209,320, 775,335 237,669,929,654
TAng nQ' phai tra hQ'p nh~t 203,661,604,154 209,320, 775,335 237,669,929,654
Bao cao k~t qua hol;lt d{)ng kinh doanh nam 2014
San xuit , Thtrong ml;li Thi cong cong trinh
VND VND VND Doanh thu thuAn 690, 174, 736,076 207,947,471,439 276,711,707,639 Doanh thu ho~t d9ng tai chinh 26,283,761 23,428,480,497 1,773,136 Chi phi san xu~t kinh doanh 654,060,675,092 21?,456,247,258 275,702,361,273 - Gia v6n hang ban · 620, 082,661,357 202,913,352,639 . 259,973,390,309 - Chi phi tai chinh 20,661,978,961 2,962,025,313 9,126,964,399 - Chi phi ban hang 6,002,441,820 1,952,010, 751 2,916,370,323 - Chi phi quan ly doanh nghi?p 7,313,592,954 7,628,858,555 3,685,636,242 K~t qua kinh doanh theo b{) ph~n 36,140,344, 7 45 15,919, 704,678 1,011,119,502 LB trong cong ty lien k~t, lien doanh Lqi nhu~n khac 1,180,104,600 2,171,422 302,885,525 LQ'i nhu~n/(IB) trtr6'c thu~ 37,320,449,345 15,921,876,100 1,314,005,02 7
Bao cao k~t qua hol;lt d{)ng kinh doanh nam 2013
San xuit Thtrong ml;li Thi cong cong trinh
VND VND VND Doanh thu thuAn 540,276,130,899 208,459,404,260 355,070,851,049 Doanh thu ho~t d9ng tai chinh 12,960,207 21,157,825,246 4,226,530 Chi phi san xmit kinh doanh 509,937,369,046 212,257,955,886 351,724,130,842 - Gia v6n hang ban 472,208,824,460 204,853,946, 038 331,572,150,054 - Chi phi tai chinh 24,275,053,269 804,476,449 8,966,041,221 - Chi phi ban hang 6,113,320,073 2,212,152,278 5,888,326,881
BAo' cAo TAI cHiNH HQP NllAT Cho Bao cao tai chinh Quj 112015
Miu s& B09a - DN/HN
(133,203,236,678) 517,449,072,465
(133,203,236,678) 517,449,072,465
Lol;li trir Tang c{)ng
VND VND (66,868,909,667) 1, 107,965,005,487 (23,246,000,834) 210,536,560 (68,328,704,716) 1,076,890,518,907 (66,975, 712,818) 1,015,993,691,487
(1,353,051,898) 31,397,916, 775 - 10,870,822,894 - 18,628,087, 751
(21, 786,145, 785) 31,285,023,140
- 1,485,161,547 (21,786,145,785) 32, 770,184,687
Lol;li trir TAng c{)ng
VND VND ( 102, 829 ,962, 009) 1,000,976,424,198
(21,130,442,641) 44,569,342 (102,829 ,962,009) 971,089,493,764 (102,829,962,009) ' 905,804,958,543
- 34, 045, 570,939
- 14,213, 799,232
CONG TY CP T4.P BOAN NHlf A DONG A Khu Cong nghi~p Ng9c H6~ - Ng9c Hbi-Thanh Tri -Ha N9i Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
BAN THVYET MINH BAO cAo TAI cHiNH HQP NH.AT .
- Chi phi quim ly doanh nghi?p Kit qua kinh doanh theo bq ph~n LB trong cong ty lien k~t, lien doanh LQ'i nhu~ khac Lqi nhu~n/(lB) trmrc thu~
Cho Quy 1 kit thuc ngay 31/03/2015 (tiip theo)
7,340,171,244 4,387,381,121 5,297,612,686 30,351, 722,060
325,217,403 30,676,939,463
"-·
17 ,359,273,620
(67,499,803) 17,291,773,817
,,.., '-'-'V"" - - · "- .;_,
3,350,946,737
320,478,226 3,671,424,963
BAO CAO TAI cHiNH HQP NHAT Cho Bao cao tai chinh Quj 112015
(21,130,442,641)
(21,130,442,641)
- ~ Mau so B09a - DN/HN
17,025,165,051 29,931,499,775
578,195,826 30,509,695,601
CONG TY CO PHAN T4P DOAN NHVA DONG A Khu Cong nghi~p Ng<;>c Hbi - Ng<;>c Hbi - Thanh Tri - Ha N(>i Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
BAO cAo T.AI CHiNH H'.<JP NHAT Cho Bao cao tai chinh Quy 112015
Mftu s6 B09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHiNH HQP NH.AT
27. Cong cy tai chinh
Quan ly riii ro v6n
Cho Quy 1 k~t thuc ngay 31/03/2015 (tiip theo)
Cong ty quan tri ngubn v6n nh&m dam bao r&ng Cong ty co th~ vua ho1;).t d(>ng lien t1,1c, vua t6i da h6a lqi ich cua c6 dong thong qua t6i uu h6a s6 du ngubn v6n va c6ng nq.
cAu true v6n cua Cong ty gbm cac khoan nq thu&n (bao gbm cac khoan vay nhu da trinh bay t1;li thuy~t minh s6 V.11 va V.15, tru di ti8n va cac khoan tuang duang ti8n), ph&n v6n thUQC sa hfru cua cac c6 dong cua Cong ty mt;: (bao gbm v6n gop, cac quy dg tru c(>ng v&i lai liiy kS).
Cac chinh sach k~ toan chu y~u
Chi tiSt cac chinh sach kS toan chU ySu va cac phuang phap ma Cong ty ap d1,1ng (bao gbm cac tieu chi d~ ghi nh~n, ca sa xac dinh gia tri va ca sa ghi nMn cac khoan thu nMp va chi phi) d6i vai ti1ng 101;).i tai san tai chinh, cong Il<;Y tai chinh va cong Cl,l v6n duqc trinh bay t1;li thuySt minh phk IV.
Cac lo~i cong Cl} tai chinh
Tai san tai chinh
Ti8n va cac khoan tuang duang ti8n Phai thu khach hang va phai thu khac
T6ng CQng
Cong cy nQ' tai chinh
Cac khoan vay
Phai tra nguoi ban va phai tra khac
Chi phi phai tra
T6ng CQng
Gia tri ghi s6
31103/2015 0110112015
22,539,735,491 145,242,570,933
167' 782,306,424
386,573,903,606
162,109,571,542
2,745,201,622
551,428,676,770
5,598,230,684
125,412,180,697
131,010,411,381
380,669,768,977
163,495,081,940
2,748,598,122
546,913,449,039
Cong ty chua danh gia gia tri hqp ly cua tai san tai chinh va cong ng tai chinh t1;li ngay k~t thuc nien d9 k~ toan do th6ng tu 210 ciing nhu cac quy djnh hi~n hanh chua co hu&ng d~n c1,1 th~ v€ vi~c xac dinh gia tri hqp ly cua cac tai san tai chfnh va cong nq tai chinh. ThBng tu 210 yeu du ap d\mg ChuAn mgc Bao cao tai chinh Qu6c t~ v€ vi~c trinh bay bao cao tai chinh va thuySt minh thong tin d6i v6i cong c1,1 tai chinh nhung khong dua ra hu&ng d~n tuang duang cho vi~c danh gia va ghi nMn cong Cl,l tai chinh bao gbm ca ap d1,1ng cho gia tri hqp ly' nh~m phU hqp v6i chuAn mgc bao cao tai chinh Qu6c tS.
Myc tieu quan Iy rui ro tai chinh
Rui ro tai chinh bao g6m nii ro thi tmang (g6m rui ro ty gia, nii ro lai suAt va rui ro v€ gia), rui do tin d\mg, rui ro thanh khoan va nii ro lai sufrt cua dong ti8n. Cong ty khong thgc hi~n bi~n phap phong ngua cac rui ro nay do thiSu thi tmang mua cac cong Cl,l tai chinh nay.
Rui ro thi tnr<rng
CONG TY CO PHAN T~P DOAN NHl/A DONG A Khu Cong nghi~p Ng9c HBi - Ng9c HBi - Thanh Tri - Ha N9i Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
BAO cAo TAI CHiNH H(1P NHAT Cho Bao cao tai chfnh Quy 112015
Miu s6 B09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHiNH H<}P NHAT Cho Quy 1 k~t thuc ngay 31/03/2015
(tilp theo)
Hoi;tt d9ng kinh doanh cua Cong ty se chU ySu chiu rui ro khi c6 S\J' thay d6i vs tY gia h6i doai va lai suat. Cong ty khong th\J'C hi~n cac bi~n phap phong ngira rui ro nay do thiSu thi thuang mua cac cong C\l tai chinh.
Quan ly rui ro tY gia
Cong ty th\J'c hi~n m9t s6 giao dich c6 g6c ngoi;ti t~, theo d6, Cong ty se chiu rui ro khi c6 biSn d9ng vS ty gia. Cong ty khong th\!C hi~n bi~n phap dam bao do thiSu thi trmmg mua cac cong C\l tai chinh nay.
Gia tri ghi s6 cua cac tai san b&ng tiSn va cong nQ' b&ng tiSn c6 g6c bAng ngoi;ti t~ ti;ti thOi diSm cu6i ky nhu sau:
Cong nQ' 01/01/2015 31/03/2015
VND VND
Do la My (USD) 37,217,016,147 27,769,990,729
Quan ly rui ro /ai sudt
Tai san 01/01/2015
VND
41,574,243
31/03/2015 VND
41,574,243
Cong ty chiu rui ro lai suat tr9ng ySu phat sinh tir cac khoan vay chiu lai su~t da du9c ky kSt Cong ty chju rui ro lai suat khi cac don vi fhu9c Cong ty vay v6n theo lai su~t tha n6i va lai su~t c6 djnh. Rui ro nay se do Cong ty quan tri b&ng each duy tri a mi'.rc d9 hqp ly cac khoan vay Iai suat c6 djnh va lai suat tha n6i
Quan ly rui ro vi gia
Cong ty chiu rui ro vs gia cua Cong C\l v6n phat sinh tir cac khoan dfru tu vao cong C\l v6n. Cac khoan dfru tu_ vao cong C\l v6n dugc n~m giu khong phai cho m1,1c dich kinh doanh macho m\lc dich chiSn luge lau dai. Cong ty khong c6 y dinh ban cac khoan dft~ tu nay.
Riii ro tin d\mg
Rui ro tin d1,1ng xay ra khi m9t khach hang ho~c d<'ii tac khong dap i'.rng dugc cac nghia v1,1 trong hqp dBng d~n dSn cac t6n that tai chinh cho Cong ty. Cong ty c6 chinh sach tin d1,1ng phu hqp va thuang xuyen theo doi tinh hinh dS danh gia xem Cong ty c6 chiu rui ro tin d1,1ng hay khong.
Quan ly riii ro thanh khoan
M1,1c dich quan ly rui ro thanh khoan nh&m dam bao du nguBn v6n dS dap i'.rng nghia v1,1 tai chinh hi~n ti;ti va trong tuong lai. Tinh thanh khoan ding duqc cong ty quan ly nh~m dam bao mi'.rc ph\l tr(>i giua cong ng d~n hi;tn va tai san dSn hi;tn trong ky a mi'.rc c6 thS kiSm soat d6i v6i s6 v6n ma Cong ty tin r~ng c6 thS ti;to ra trong ky d6. Chinh sach cua Cong ty la theo doi thuang xuyen cac yeu du v~ thanh khoan hi~n ti;ti va d\! kiSn trong tuong lai nh~m dam bao Cong ty duy tri du mi'.rc d\! phong ti~n m~t, cac khoan vay va du v6n ma cac chU so hfru cam kSt ,g6p nh~m dap i'.rng cac quy djnh vs tinh thanh khoan ng~nhi;tn va dai hi;tn hon.
Bang du6i day trinh bay chi tiSt cac mi'.rc dao hi;tn theo h<;Yp dBng con li;ti d6i v6i cong nQ' tai chinh phi phai sinh va thOi hi;tn thanh toan nhu da dugc th6a thu~n. Bang du6i day dugc trinh bay d\!a tren dong tiSn chua chiSt kh~u cua cong nq tai chinh tinh theo ngay s6m nh~t ma Cong ty phai tra. Bang du6i day trinh bay dong ti~n cua cac khoan
· g6c va ti~n lai. Ngay dao hi;tn theo hqp dBng dugc d\!a tren ngay s6m nh~t ma Cong ty phii tra.
31/03/2015 Dtr6i 1 nam
VND Tir 1- 5 nam
VND T6ng cl)ng
VND ~------~----~
'·
CONG TY CO PHAN T ~P DOAN NHVA DONG A Khu Cong nghi~p Ng9c H6i - Ng9c H6i - Thanh Trl - Ha N9i
Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
BAO cAo TAI CHiNH HQ"P NHAT
Cho Bao cao tai chinh Quy 112015
Mfiu s6 B09 - DN/HN
BA.N THUYET MINH BAO cAo TAI CHiNH HQP NHAT
Phai tra nguoi ban va phai tra khac
Chi phi phai tra
Cac khoan vay
01101/2015
Phai tra ngu·cyi ban va phai tra khac
Chi phi phai tra
Cac khoan vay
Cho Quy 1 k~t thuc ngay 31/03/2015 (ti~p tlzeo)
162, 109,571,542
2,745,201,622
317,067,846,355 69,506,057 ,251
Duo·i 1 nam Tir 1 - 5 nam
VND VND
163,390,081,940 105,000,000
2,748,598, 122
310,262,645, 148 70,407, 123,829
162,109,571,542
2,745,201,622
386,573,903,606
T6ng c(lng
VND
163,495,081,940
2, 7 48,598,122
380,669, 768,977
Ban lanh d?o Cong ty danh gia mfrc t?p trung rui ro thanh khoan 6 mCrc trung blnh. Ban lanh d?o tin tuO-ng r~ng Cong ty c6 th~ t?o ra ngu6n ti6n d~ dap (mg cac nghTa vv tai chinh khi dSn h~n.
Bang sau day trlnh bay chi tiSt mfrc dao h?n cho tai san tai chinh phi phai sinh. Bang du·9·c l?p tren co s6 mCrc dao
h?n theo hgp d6ng clrna chiSt kh~u ct'.ia tai san tai chfnh g6m lai tt'J cac tai san d6 (nSu c6 ). Vi~c trlnh bay thong
tin tai san tai chinh phi phai sinh la d.n thiSt d~ hi~u dugc vi~c quan ly rui ro thanh khoan ct'.1a Cong ty khi tfnh
thanh khoan dugc quan ly tren co so· cong ng va tai san thu~n.
31/03/2015
Ti6n va cac khoan tuang duang ti6n
Phai thu khach hang va phai thu khac
0110112015
Ti6n va cac khoan tuang duang tiSn
Phai thu khach hang va phai thu khac
Duo·i 1 nam
VND
22,539,735,491
145,242,570,933
Tir 1 - 5 nam
VND
Tir 1 - 5 nam
VND
T6ng
VND -------22,539, 735,491
145,242,570,933
T6ng
VND
5,598,230,684
125,412,180,697
VII. Thong tin b6 sung cho cac khoan m\IC trinh bay trong Bao cao hru chuy~n ti€n t~ 11Q"p nhftt
28. Cac giao djch khong b~ng ti€n anh huo'ng a~n .bao cao luu chuy~n ti€n t~ va cac khoiin ti€n do doanh nghi~p n~m gifr nhung khong au·9·c sfr d\mg
L6 chenh l~ch ty gia do danh gia l?i s6 du cac khoan vay t?i thoi
di~m kSt th(1c nam tai chfnh
VllJ Nhfrng thong tin khac
1. Sg ki~n sau ngay k~t thuc ky k~ toan
Quy 1 Nam 2015
VND
Nam 2014
VND
221,694,265
Ngay 13/05/2015, Cong ty da c6 QuySt djnh b6 nhi~m ch(rc danh KS toan tnrO-ng ct6i v6i Nguy~n Thi I-I6ng ·Oanh
va bai nhi~m chfrc danh KS toan tmcrng ct6i v6i 6ng 86 Xuan Hoa. Do c6 s \r thay d6i nhan s\r neu tren nen Bao
cao tai chfnh nay ch(rc danh KS toan tmcrng OUQ"C ky duy~t bO-i ba Nguy~n Thi H6ng Oanh.
Ban T6ng Giam ct6c Cong ty kh~ng dinh r5.ng, theo nh?n dinh ct'.1a Ban T6ng giam ct6c, ngoai w ki~n neu tren,
tren cac khia c?nh tr9ng ySu, kh6ng c6 s\r ki~n b~t thuong nao xay ra sau ng<:'ty khoa s6 ~S toan lam anh lm6ng dSn
tlnh hlnh tai chfnh va ho?t a9ng cua Cong ty d.n thi6t phai diSu chinh ho~c trlnh bay tren Bao cao tai chfnh quy
1/2015.
CONG TY CO PHAN T~ DOAN NHl/A DONG A BAO cAo TAI CHiNH HQP NHAT Khu Cong nghi~p NgQe Hbi - Ng9e Hbi - Thanh Tri - Ha N9i Cho Bao cao tai chinh Quy 112015
Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
M~u s6 B09 - DN/HN
B.AN THUYET MINH BAO cAo TAI CHiNH H<}P NllAT Cho Quy 1 k~t thuc ngay 31/03/2015
(tilp theo)
2. ThOng tin '\:'~ cac hen lien quan
2.1 Giao djch v6i cac hen lien quan Quy 1 Nam 2015 Nam 2014 Quan h~ v6i Cong ty VND VND
Ban hang Cong ty TNHH Thuang m~i va Djeh Cb dong sang l?p 59,351,921 ,658 240,588,673 ,053
w Hung Phat
Cong ty TNHH TM va SX Tam San Cb dong ehiSn luge
Mua hang Cong ty TNHH Thuang m~i va Djeh Cb dong sang l?p 22,111 ,865,666 v1,1HungPhat
,. Cong ty TNHH TM va SX Tam San Cb dong ehiSn luge 75,669,626,174 278,737,456,100
ca tti'c chi tra Quy 1 Nam 2015 Nam 2014 31/03/2015 01/01/2015
Cong ty TNHH Thuang m~i va Djeh Cb dong sang l?p 3,499,925,000
vv Hung Phat
2.2 s6 dtr v6i cac hen lien quan 31/03/2015 01/01/2015
Quan M v6i Cong ty VND VND
Cac khoan phai tho Cong ty TNHH Thuang m~i va Djeh Cb dong sang l?p 2,250,687;022
vv HungPhat
Cong ty TN1lli TM va SX Tam San Cb dong ehiSn luge
Cac khoan phai tra Cong ty TNHH Thmmg m~i va Djeh cb dong sang l?p 61,976,902 19,431,335,377
vv HungPhat
Cong ty TNHH TM va SX Tam San Cb dong ehiSn luge 40,456,492,942 31,401,138,789
Ong Nguy6n Ba Hung Cb dong sang l~p, ehu . 11,000,000,000 l I ,000,000,000
tjeh HDQT kiem TGD
Ba Trftn Thi Le Hai P~6 Tbng giam d6e 1,000,000,000 1,000,000,000
2.3 Thu nh~p Ban Giam tt&c ilu{J'c huiing trong nam Quy 1 Nam 2015 Nam 2014
Luong 695,916,003
TBngcQng 0 695,916,003
3. Nhfrng thOng tin khac
CONG TY CO PHAN Ti:\P DOAN NHVA DONG A BAO CAO TAI CHiNH HQ"P NHAT Cho Bao cao tai chinh Quy 112015 Khu Cong nghi~p Ng9c Hbi - Ng9c Hbi - Thanh Trl - Ha N9i
Tel: (84-4) 3.793.8686 Fax: (84-4) 3.793.8181
3.1 Thong tin so sanh
Mfiu s6 B09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHiNH HQP NHAT Cho Quy 1 k~t tht'1c ngay 31/03/2015
(tidp tfleo)
La s6 li ~u duqc l<iy t[r Bao cao tai chinh hqp nh<it nam 2014 da duqc kiSm toan bO-i Cong ty TNHH KiSm toan va
Dinh gia Vi~t Nam.
Nguiri l~p K~ toan trnO'ng
Phi Thi Thuy Ha Nguy~n Thi HBng Oanh