*t - phong phu corp · chi nh6nh ctia cong ty tai tang 04, s5 02 le thenh t6ng, p. phan chu trinh,...
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sAo cAo cirl BAN r6Nc clAvr o6cBan T6ng Ciam O5c C6ng ty C6 pnan DAu tu?hdt tri6n Phong Phri (sau rtdy gqi t6t Ii *C6ng ty,,) trinhbdy 86o c6o cta minh vi B6o c6o tdi chinh cria Cdng ty cho nam tdi-chinh zOtS t6tltuic ngdy3ynnus.Kh6i qu6t
C.ong.ty CP DAu tu Ph6t tri6n Phong Phir ttugc thanh lflp theo Gi6y chung nhfln rl6ng kf kinh doanh lAndAu s5 0303998348 ngdy l6 th6ng 09 n8m.2005 do Sd k6 hoach vn oAu"tu rp. ua Etirtairt 6?ii;chtmg.nhfln tting kf kinh doanh thay tl6i lAn l1 ngiy 16 th6ng l0 n6m 2015 do Sd K6 troacn va'OAu tuTP. HO Chi Minh c6p.
Ho4t ilQng chinh cria C0ng ty li: Kinh doanh b6t dQng sin, quy6n srl dyng d6t thuQc chri sd htu, chri stldgng hoflc di thu6; Brin budn vii, hang may s8n, gidy d6p; Tu viin, moi gioi, d6u gi6 b6t o6ng san, d6ugi6.quy6n srl dung a6t; xQr dpng nhn c6c loai; xey dung.cong trinir ky thuOt ddn dung kh6c; Hoat clongthiist k6 chuyEn dung; Trong rlng, ch[m s6c rung; rnai trrac dd, c6t', s6i, d6t set;'sin xu6i d5;t;;dlrng; sin xu6t 96 d6n, g5 l4ng, v6n 6p vi v6n m6ng kh6c; B6n 16 cl6 dien giu dgng, giuong, t,l, uin gGvi el6 nQi th6t tuong tg <ldn vd b0 ddn tliQn, tI6 dirng gia <linh kh6c chua?ugc pihLao "dao
trong c6ccria hing chuy0n dgunt ; Hoan thiQn c6ng trinh xdy dpg; B6n budn-vflt liQu, thi6t b! llp dat kh6c irongxdy dr,rng; Tr6ng c6y l6u n[m kh6c; Khai th6c qu{ng kim lo4i quf hitim; Khai th6c thi dOt tg nhi6n; ph[dd; Chudn bi san blng; Khai th6c g5; San xu6t san phAm kh6c tu-g6, sin xu6t san ph6m tir tie, nriq rom,ry vi v$t liQu ti5t bQn; b6n budn ttd dtrng kh6c cho gia tllnh; May trang ptruc (trtirang phuc tt da l6ngthri; Sdn xu6t giulng, tti, bdn ghi5; B6n lE ryey vi tfnh, thi6t bi nglai vi,-pit, *6rn va tfi6t Ui ,ic" tf,org]trong c6c crlahing chuy6n doanh; San xudt sgi; Sin xu6t vaid6t thoi; i{odn thiQn sin phAm tir dQt; Sapxu6t vai dQt kim, vii dan m6c, vi vii kh6ng dQt kh6c; San xu6t't arg muy sin (it trang phpc); Sar.*u{tc6c loai hnng dQt kh6c chua tlugc phdn vdo ddu; B6n bu6n m6y m6c, thi6t bi vd phg tirng mdy kh6c; Sanxurit sgi nhdn t4o; Ban budn thi6t bi vi linh kiQn tliQn tri, vi6n th6ng; B6n bu6n thuc piAm; Lip air frgth5ng xiy dgng kh6c, chin.nudi tr6u, bd; Chdn nu6i gia cdm; B6n bir6n n6ng, l6m sin nguy€n iie" (t.ug5, tre nr?a) vi ctQng vflt s6ng; Ban.buon m6y vi tinh, thi6t.bi ngo4i vi va ptrAnrn6rn; bai lf du lich;Dlch vg luu trir ngin ngiy; Sin xu6t, truy6n tii vi phdn ptr6i Aign; Chan nuOi lgn; Kirai inac ta, sankh6c trir g5; Lip d6t be th6ng diQn; Ho4t ttQng chuy6n m6n, khoa hgc vi c6ng nghQ kh6c chua rlugcphdn vio cl6u; Sin xu6t gi6y nhdn, bia nhdn, bio bi tir gi6y vi bia; Gia c6ng
"o Lt I xri lf vi tr6ng phri
kim lo4i; Sin xu6t, phdn ph5i hoi nudc, nudc n6ng, di6u hda kh6ng khi ve sdn xu6t n,rO" Oa; iioatnudc vi xft li nudc thdi; Qudng c6o; Trdng cdy lily cri c6 ct6t bQt; Tr6ng cdy mia, Tr6ng cdy thui5c 16,
thu6c ldo; Trdng cdy l6y qqi; Tr.ong cdy c6 hpt chrla dlu; Tr6ng rau, d{u c,ac toei vitrbng hoa, cdy cinh;Tr6ng cdy l5y qud chfa dAu; Trdng cdy hd ti6u; Tr6ng cdy cuoiu; Trdng ciy cd ph6; Tr6-ng cdy
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budn m6y m6c, thi6t bi vl phq tirng m6y n6ng nghiQp; Ho4t tlQng vui choi giii tri kh6c chua rlugc phdnvdo ddu.
Trp sd chinh cta C6ng ty t4i Ldu 11, Tda nhi HUD, 159 DiQn Bi0n Phri, Phudng 15, Qu{n Binh Th4nh,TP. H6 Chi Minh.
Chi nh6nh ctia COng ty tai TAng 04, s5 02 Le Thenh T6ng, P. Phan Chu Trinh, Q. Hoin Kii5m, Tp. HdN0i.
Cfc sqr ki$n sau ngiy kh6a s6 t6 to,ln t$p b6o cdo tiri chinh
Kfr6ng c6 sg kiQn trgng y6u ndo xiy ra sau ngdy lflp 86o c6o tdi chfnh tldi h6i tfugc tli6u chinh hay cdngb5 trOn 86o c6o tii chinh n5m 2015.
cONG TY cP DAU rrrpHAr rnrtN PHONG PHf159 Di0n Bi6n Phri, P.15. Q.Btnh HCM
rl6c, Ban ki6m so6t trong n5m tiri chinh 2015 vi tl6n ngiy lgp
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HQi ddng Quin tr!, Ban T6ng GiSmb6o c6o nhy nhu sau:
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BAo cAo cta BAN r0Nc crAivr ooc @dp tueo)
c0xc ry cp oAu ru'pnAr rnrEx pnoxc pnu159 Ei6n Bi0n Pht. P.l inh Thanh. Tp.HCM
Ban Tdng Gidm ctdc
Ong DC Chi Hi6u6ng Trin Qu5c KhanhOng Nguy6n Thanh TriBdNguy6n Nggc HangBe LC Thi Antr Ngec
Ngu'd'i il?i diQn theo ph6p lu$t
Ngudi clai di€n theo ph6p lu{t cria cong ty tai ngdy l0p b6o c6o ndy In Ong L0 chi Hi6u.
Ki6m toSn vi6n
COng ty TNHH Dich vu Tu v6n Tii chinh K6 to6n vi Ki6m to6n Nam Viet (AASCN) <16 thgc hiQn ki€mto6n c6c 86o c6o tii chinh ndm 2015 cho C0ng ty"
C6ng b5 trSch nhiQm cia Ban T6ng Gi6m O6c a5i v6i bdo cio tii chfnh
Ban T6ng Gi6m <t6c Cgng ty chiu tr6ch nhiQm vd viQc lflp 86o c6o tdi chinh- phan 6nh trung th1rc, hW lftinh hinh hoqt clQng, k6t qun hopt ttQng kinh doanh vi tinh htnh luu chuy6n tidn t0 cria d6ng ty trongn3m, Tron8 qui trinh lflp 86o c6o tii chfnh, Ban T6ng Gi6m ct5c Cdng ly "urn
t6t Aa tudn thu cac yeucau sau:
' LUa chgn c5c chinh s6ch k6 torin th(ch hqp vi 6p dpng c6c chinh s6ch niy mQt c6ch nh6t qudn;
. Dua ra c6c d6nh gi6 vd dg tlo6n hgp lf vi th$n trgng;
" L4p vi trinh bdy c6c b6o cfo tii chinh tr6n co sd tu6n thri c6c chudn mlrc kri to6n, ct6 A6 k6 torin vec6c quy tllnh c6 li€n quan hiQn hanh;
' LAp c.6c b6o c6o tii chinh dga trOn co sd ho4t tlQng kinh doanh li6n tgc, trir trudng hqp kh6ng thecho ring Cdng ty s€ titip tgo ho4t dQng kinh doanh.-
Ban T6ng Gi6m d6c C6ng ty ttim bio ring c6c s6 kd toan du-gc luu gitr dO phin 6nh tlnh hinh tai chinhcia Cdng ty, vrli mrlc <lQ trung thgc, hqp lf t4i b6t ct thdi di6m ndo vi <l6m bio ring 86o c6o tdi chinhtuin thi c6c quy itinh hiQn hdnh cta Nhd nudc. Edng thdi c6 tr6ch nhiQm trong viQc 6ao aa* an todn tdisin cria COng ty vi thlrc hiQn c6c biQn ph6p thich hgp d6 ngin ch{n, ph6t hiQn c6c hinh vi gian lfn vic6c vi pham kh6c.
Ban T6ng Gi6m cltSc COng ty cam k6t reng 86o c6o tdi chinh dfl phdn 6nh trung thyc vd hgp lf tinh hinhtii chinh cria COng ty Fi thdi eli6m ngdy 31 th6ng 12 ndm 2015, cfing nhu k6t [ui hoat aQng tintr doanhvitinh hinh luu chuyOn ti6n tQ cho ndm tdi chinh k6t th0c ngay ZfltZ/2015, pht hgp vdichuAn mgc,ch€ ttQ kC torin ViQt Nam vi tuin thri c6c quy dlnh hiQn hdnh c6 li€n quan.
T6ng Gi6m tltic Tqngdy tg/06/Z}tsT6ng Girim <t5c O6n ngay firc6?OtsPh6 T6ng Gi6m d6c Tirngly-0l/09tz}tsGi6m d6c tii chlnhGit{m cltic di6u hinh
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L coNG rY rNHH DlcH vu ru vAn rnl cnirun xE roAru vA rrEnn roAru runu vtf;r!t NAM vtET AUDITING AND AccouNTrNG FTNANcTAL coNSULTTNG sERVTcES co., LTD. (AAScN)
^T,29HoangSa,P.DaKao,Quan1,TP.H6chtMinh,Tel:(84-8)391o3908;39104881.Fax:(84-8)391o488oAASC II8/BCKT/TCN,
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nAo cAo KIEM roAN Dec LApVi ndo cdo Tdi chinh ndm 20IS
cfia C6ng ty Cd phin Diu tw phrit fiAn phong phri
Cdc c6 tl6ng, H.Qi tldng euin triv_i Ban T6ng Gi6m tldcC6ng ty C6 phin DAu tu phdt tri6n phong phri
Chring tdi de ki6m to6n b6o c6o tii chinh nlm 2015 kdm theo cta C6ng ry C6 phdn EAu tu ph6t tri6nPhong Phri, dugc lflp ngiy l6/o3l20l6,tir trang 06 d6n trang 40, bao gdri ri*g
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,r, iii .t int t6tthric cirng ngiy vi Bin thuyiSt minh b6o cdo tii chinh.
Trdch nhiQm cfra Ban T6ng Gidm tl6c
Ban T6ng Gi6m d5c Cdng ty- chlu tr6ch nhiQm v€ viQc lQp vd trinh bdy trung thgc vd hsp lf b6o cfo tiichinh cta cong ty theo chuAn mgc k6 toan, ch6 d0 k6 to6n doanh nghiQp viQt Nam vi c6c quy itinhph6p lf c6.li6n quan d6n viQc lSp va trinh bdy b6o c6o tai chinh vd
"t iu tri"tr nhiSm vA Hem soat nQi bQmi Ban Tdng Gi6m tl6c x6c dinh h can tni6t.a6 ilim bio cho viQc iAp va trinh bdy b6o c6o tii chfnhkh6ng c6 sai s6t trgng y6u do gian lan hoic nhlm l6n. ,Trich nhiQm cria Ki6m todn vi6n
Tr6ch nhi$m cria chring t6i ld dua ra y ki6n vA b6o c6o tdi chfnh dya tr€n k6t qui cria cuQc ki6m to6n.Chring tdi cld ti6n hanh ki6m toiln theo c6c chuAn.myc ki6m to6n Viit Nam. C6c chuAn mpc ray y6u c6uchring t6i tu6n thri chuAn myc vi c6c quy tlinh vd d4o <filc nghA nghiQp, fap rcc noactr;** hiQn cuQcki6m torin d6 cl4t tlugc sy clim bAo hqp lf v0 viQc liQu b6o cao tai .hinh
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C6ng viQc ki6m todn bao g6m tliilc hiQn c5c thri tyc nhim thu thflp c6c bing chtmg ki6m to6n vd c6c s6liQu vd thuy6t minh tr€-n b6o c6o tii chinh. C6c thri tpc ki6m toin rtugc lga chgn dpa tr€n xdt iloiln criaki6m to6n vi6n, bao g6m d6nh gi6 rrii ro c6 sai s6t.tr9ng ytiu trong b6o c6o tdi chinh do gian lpn ho{cntram l6n. Khi thlrc hiQn tl6nh gi6 cdc rrii ro niy, r<i6m tJ,an vi€n cla"xem .tr tie* r"ai ;iG cia C6ngty-li6n quan tl6n viQc lflp vi trinh biyb6o c6o tii chlnh trung thgc, hqp lf nhim tiiet't6
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kir5m to6n phir hqp v6i tinh hinh thuc t6, tuy nhien kh6ng nhiri mgc'rti"t a"u ra f kiiin vd trigu qui criaki6m so6t nQi bQ cria Cdng ty. C6ng viQc ki6m to6n cfing-bao gdm tl6nh gi6 tinh ttrtch rrqp cria c6c chfnhs6ch ki5 to6n dugc 6p du.ng vdlinh hqp lI cria c6c u,rciinh tZ toan cria san T6rg A;; cd" .ung ,r,ottdnh gi6 viQc trinh bdy t6ng th6 b6o cdo tii chinh.
Chring tdi tin tuong ring c6c bing chung ki6m todn md chtng tdi ild thu thflp clugc h diy dri vd thich hgrpldm co sd cho f kitin ki6m to6n cta chring t6i.
Co s6'cfra f ki6n ki6m to6n ngogi trir
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ngogi trir", b6o c6o tii chinh de phnn 6nh trung thgc vi hqp lf, tr€n c6c lhia c4nh trgng y6u ttnh htnh tdi
chfnh-cua C6ng ty C6 phln DAu tu fh6! tri6.n Phong Pht t4i rydy 3lll.2D0l5, cflng nhu k6t qui ho4t
<tQng kinh doanh vi tlnh hlnh luu chuy6n tiEn tQ cho nlm tii chfnh t6t thric cirng ngiy, phir hqp vdichuAn mlrc k6 to6n,
"n6 eO f6 toan doanh nghifu ViQt Nam vi c6c quy dinh ph6p lf c6 li6n quan d6n
viQc lSp vd trinh biy b6o c6o tii chlnh.
Ki6m todn vi6n
L0 Hdns DAoS6 Ci6y 6rq orcrN ki6m to6n: t732-2013-152-r
Tp. Hd Chi Minh, ngdy 16 thdng 03 ndm 2016
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Ti6nci6y CN DKHN ki6m todn: 0547-2013-152-l
cOxc ry cp oAu rU rnAr rnrEn pnoxc pnri159 DiQn Bi€n Phri, P.15, Q.Binh Th4nh, Tp.HCM
BAo cAo rAr cnixnCho n6m tdi chlnh t<6t thric ngdy 3llt}l20t5
sANc cAN o6r xr roANT4i ngiry 31 th6ng 12 n5m 2015
Don vi t{nh:
0u0u2015
A. TAr sAx NcAx n4N
I. Ti6n vi cic khofrn tuong tlucrng tidnl. llen2. Cic khoin tuong ctuong tidn
II. EAu tu thi chinh ngin hgnl. Chung kho6n kinh doanh2. Dy phdng gi6m gi6 chung kho6n kinhdoanh (*)3. DAu tu nim gitr tliin ngdy 116o h4n
III. Cdc khoin phii thu ngin hgnl. Phai thu ng6n h4n cia kh6ch hang2. Tri trudc cho ngudi b6n ng6n h4n3. Phei thu nQi bQ ngiin han4. Phei thu theo tii5n d0 ki5 ho4ch hqp ddngxfly dgng5. Phai thu v6 cho vay ngdn h4n6. Phei thu ngin h4n kh6c7. Dg phdng phii thu ngin h4n kh6 ddi (*)8. Tdi sin thii5u chd xft lf
IV. Hirng tdn khol. Hdng tdn kho2. D1r phdng giim gi6 hdng t6n kho (*)
V. Tii sin ngfn hgn kh6cl. Chi phl tritrudc ngan h4n2. Thu6 GTGT duqc kh6u trir3. Thu6 vi c6c khoin kh6c phii thu Nhdnu6c4. Giao dich mua brin lai trdi phi6u Chinhpht5. Tii sin ngin hqn khao
B. TAr sAx nAl u4x
I. Cdc khoin phii thu dhi hgnl. Phei thu ddi h4n ctia kh6ch hing2. Tri trudc cho ngudi brln dii hgn3. V6n kinh doanh 0 tton vi trlrc thuQc
4. Phei thu nQi bQ dni fun5. Phei thu v0 cho vay dii h4n6. Phei thu ddi hqn kfi6c
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3.819.598.072147.596.437
3.665.308.228
6.693.407
1.522.667.163.252
758.95s.010.249
13.754.578.69613.754.578.696
741,703.57s.s021.530.000.000
391.994.919.000
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nAxc cAN B6r rt ToAN (tidp tueo)Tqi ngiy 31 th6ng t2 nim 2015
Donvitfnh: WD
rAr sAx MEso
Thuy6tminh 3ut2t20t5 0ll0ll20ts
II. Tni sin c5 Olntrt. Tdi sin ci5 Alnh httu hinh
- Nguy6n gi6- Gi6tri hao mdn luy k6 (t)
2. Tii sin ci5 a!*r thu6 tii chinh- Nguy6n gi6- Gi6trihao mdn luy k6 ('*)
3. Tii sin c5 a;nl v6 hinh- Nguy0n gi6- Gi6trihao mdn luy k6 (*)
III. BAt tlQng sin ttAu tu-Nguy6n gi6- ci6tri hao mdn luf k6
IV. Tni sin d0 dang dii hgn1. Chi phi sin xu6t, kinh doanh d0dang dii h4n
2. Chi phi xfly dgng co bdn dd dang
V. Diu tu tii chfnh dAi hanl. DAu tu vdo c6ng ty con2..D6'u tu vdo c6ng ty li€n doanh, li6nkct3. DAu tu g6p v6n vdo tlon v! kh6c4. Dp phdng ct6u tu tii chinh dii h4n(*)5. DAu tu nim git diSn ngiy <t6o hqn
VL Tni sfrn dii hgn kh6cl. Chi phi tri tru6'c dii h4n2. Tii sin thui5 thu nhflp hodn lpi3. Thiet b!, vflt tu, phg tirng thay thiS
ddi han4. Tii sdn dii h4n khSc
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45.833.333131.610.120(8s.776.787)
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490.153.652.877
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73.870.388.21r73.870.388.21I
TONG CONG TAI SAN 270 1.869.365.539.277 1.677.519.894.121
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Donvitlnh: WD
NGUON v6N ME,so
Thuy6tminh 3ut2t20t5 0u0u2015
A.Nq PHAI TRA
I. Ng ngin hgnl. Phei tri ngudi b6n ngin hpn2. Ngudi mua tri ti6n trudc ngin hpn3. Thu6 vi c6c khoan phii nQp Nhd nudc4. Phei trd ngudi lao tlQng
5. Chi phi phai trd ngan hqn6. Phai tri nQi b0 ng6n han7. Phai tri theo ti6n dQ k6 hoqch hqp ddngxdy dpg8. Doanh thu chua thyc hiQn ngin h4n9. Phei trd ngin hpn kh6c10. Vay vi ng thu6 tii chlnh ngin h4nI l. Dy phdng phii tri ngEn h4n12. Qu! khen thu&ng, phric lgi13. Qu! binh 6n gi614. Giao dich mua b6n lai tr6i phii5u
Chinh pht
II. Ng dhi hgn1. Phei tri ngudi b6n ddi h4n2. Ngudi mua tri tiAn trudc diih4n3. Chi phi phdi trA dii hqn4. Phei tri nQi bQ vd v6n kinh doanh5. Phei tri nQi bQ dai hqn6. Doanh thu chua thyc hiQn dni han
7. Phai trd ddi hqn kh6c8. Vay vi ng thud tii chfnh ddi han..r, . :. -:,v. rral pnleu cnuyen oor
10. CO phi6u uu dEiI l. Thu6 thu nhfp ho6n l4i phii tri12. Dg phdng phii tri dii h4n
13. Qu! ph6t tri6n khoa hgc vi c6ng nghQ
B. vON CHII SOHI,U
I. V5n chi sO hii'ul. V6n g6p cria chri sd hfru
^: ,.! ,:.,^ , ),.:- co pnteu pno thong co quyen brcuquyAt
^1 t,r- LO pnteu ru aat2.Th{ngdu vdn cd phAn
3. Quyin chgn chuy€n eOi trai pni6u4. V6n kh6c cria chri sd hifu
300
3103lr3t23t3314315316317
31831932032r322323
324
330331
332333334335336
337338339
340341342343
400
4104ll
41 Ia
41tb4t2413414
Y.t2v.l3v.14
v.l5
v.t6v.ll
v.l6v.l l
v.t7
t.677.465.724.905
4s9.807.933.02956.049.99s.089
60.108.900.0005.186.56s
240.000.000149.193.688.575
56.966.2s1194.300.000.000
(r46.803.4s1)
1.217.657.791.876
-
:
517.657.79r.876700.000.000.000
191.899.814.372
191.899.814.372185.700.000.000r 85.700.000.000
1.485.520.955.733
272.862.840.s4638.22s.334.23929.775.000.000
15.371.913161.497.553
72.032.440.292
132.800.000.000
(146.803.451;
1.212.658.11s.187
512.658.fi s.187700.000.000.000
191.998.938.388
191.998.938.388185.700.000.000185.700.000.000
nANc cAN o6r rE roAN ftidp tueo)Tgi ngiy 31 thfng 12 n5m 2015
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cONc ry cp oAu rrl pnAr rnrtx pnoxc pnu159 EiQn Bi6n Phti, P.15, Q.Blnh Th4nh, Tp.HCM
sAo cAo rAr cnixnCho ndm tii chinh k6t thtrc ngity 3ttt2l}}ti
Donvi tfnh: VND
NGUON VON ME,so
Thuy6tminh 3ut2t20t5 utun015
5. C6 phi6u quy (*)6. Ch0nh l-6ch d6nh gi6 hi tai san7. Chenh lQch r! gia h6i doei8. Qui diu tu ph6t tri6n9. QuI h6 trg sip xi5p doanh nghiQp10. Qu| kh6c thuQc vdn chri sd hitu11. Lqi nhugn sau thuti chua phdn ph6i
- LNST chua phin ptr5i tty k6 d6n cu6inim tru6c
- LNST chua phdn phtii nam nay12. Ngudn v6n tl6u tUXDCB
II. Ngu.6n kinh phil. Ngu6n kinh phi2. Ngudn kinh phi 116 hinh thdnh TSCD
415416417418419420421
421.a
42tb422
43043t432
101.738.64;
6.0g8.075.72;6.197.199.745
(e9.124.016)-
t01.73s.64;
6.197.199.74s5.949.579.455
247.620.290
TONG CONG NGUON VON 440 1.869,365.539.277 1.677.519.894.121
nANc cAN n6r rc ToAN @dp fieo)T4i ngAy 3l th6ng 12 ntrm 2015
K6 to6n truongNgud'i lflp bi6u
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Iluinh ThiThfry T[fp. Hd Chi Minh, ngdy 16 thdng 03 ndm 2016
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c0Nc ry cp oAu rupsAr rnrEx nroxc rHri159 DiQn Bi6n Phri, P.15, Q.Binh Th4nh, Tp.HCM
nAo cAo rAr cuiNllCho ndm tii chinh k6t thric ngdy 3tfiZtl}ti
sAo cAo rfr euA Ho4.T D9NG KrNH DoANHNIm 2015
Donvi tinh: YND
Chi ti6u MEt
soThuy6tminh NIm nay NIm trudc
Doanh thu bin hing vl cung c6pdlch vgC6c khoan giim trir doanh thuDoanh thu thuAn b6n hing vi cungcdp dlch vUGi6 v6n hing bdnLgi nhugn gQp vd b6n hing vi cungcip dich vgDoanh thu ho4t tlQng tii chinhChi phi tii chinhTrong d6: Chi phf ldi voy
8. Chi phi b6n hang9. Chi phi qudn lf doanhnghiQp10. Lq'i nhuf n thuin tir ho4t ilQng kinh
doanhI l. Thu nhflp kh6c12. Chi phf kh6c13. Lgi nhu$n khic14. Tdng lg'i nhugn t<6 todn tru6'c thud15. Chi phi thuti thu nhfp doanh nghiQp
hipn hdnh16. Chi phi thui5 thu nhQp doanh nghiQp
hodn lei17.Lqi nhu$n sau thu6 thu nhip doanh
nghiQp18. LAi co bin tr0n c6 phi6u19. Lei suy giim trOn cd phi6u
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4.5.
6.7.
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1120
2t2223242530
3l3240505l
52
60
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VI.3VI.4
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(99.124.016)
(s)(s)
95.727.741J0;
94.032.705.1881.69s.035.920
34.9r4.002.81534.321.713.62234.321.71i.622
2.386.449.129(99,,124,016)
(ss.124.[rc;
73.581.993.939
73.s81.993.939
73.578.517.7893.476.1s0
1.396.918.02792.872.676
1.0s9.987.901247.533.600
86.690
86.690247.620.290
247.620,290
13
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Ngudi l$p bi6u K6 to6n tru&ng
nalu--lLlt
Ilulnh ThiThriy Trri
Tp. Hd Cht Minh, ngdy 16 thdng 03 ndm 2016
-lIran Lten tluu
r9;1*\'9'
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cONG Ty cp DAU rrrpHAr rnlEx plroNc pnri nAo cAo rAr cuixn159 EiQn Bi€n Phri, P.15, Q.Binh Thanh, Tp.HCM Cho ndm tdi chinh k6t thirc ngity 3lfi2l20l'
gAo cAo Ltlu CHUYT,N rrEx rBNEm 2015
Don vi tlnh;,I/ND
Chi ti6u ME,so
Thuy6tminh Nim nay NIm truric
I. Luu chuyEn tidn tir holt rlQng kinhdoanh
l. Ti6n thu tir b6n hing, cung cAp dlch vpvi doanh thu kh6c
2. TiEn chi tri cho ngudi cung c6p hangho6 vi dich vU
3. Ti6n chi tri cho ngudi lao tlQng4. Ti€n ldi vay tl6 tri5. Thu6 thu nhflp doanh nghiQp tl6 nQp
6. TiAn thu khSc ttr ho4t ilQng kinh doanh7. Ti6n chi kh6c cho ho4t itQng kinh doanhLnu chuydn tiin thudn th hogt itQng kinhdosnh
II. Luu chuy6n ti6n tir hogt tlQng tIAu tu1. Ti6n chi dC mua sim, xdy dUng TSCD
vi c6c tii sdn dii hqn kh6c2. TiEn thu tir thanh lf, nhuqng b6n TSCD
vd c6c tii san dii hgn kh6c3. TiAn chi cho vay, mua c6c c6ng cA ng
cria don vl khSc4. TiAn thu hdi cho vay, brin lai c6c c6ng
cu ng cria tlon vi kh6c5. Tiln chi dAu tu g6p v6n vio tlon vi
kh5c6. TiAn thu h6i dAu tug6p v5n vio don vi
kh6c7. Tidn thu ldi cho vay, c6 trlc vi lgi
nhufln tlugc chiaLu'u clruydn tiin thudn t* hogt itQng iliuttt
III. Luu chuy6n tidn tir hogt ilQng tiich[nh
1. Tidn thu tt ph6t hnnh c6 phiiSu, nh4nv6n g6p cria chri sd htru
2. Ti6n chi tri v5n g6p cho c6c chri sdhtu, mua lai c6 phi6u cria doanh nghiQp
<15 ph6t hdnh3. Tidn thu tir di vay4. Tidn tri ng g6c vay5. Ti6n tri ng g6c thud tdi chinh6. CO trlc, lgi nhufln tl6 tri cho chri sd hfluLwu chuydn tiin thudn th hogt itQng tdich{nh
0l
02
030405060720
2l
22
23
24
25
26
27
30
3l
32
33
34353640
181.464.28s.426
(216.072.467.875)
(1.978.892.387)48.812.299.2s6
(s.817.878)180.849.449.219
(t42.773.638.773)50.295.216.988
(41.991.988.646)
3.047.000.000
(86.274.462.033)
33.147.680
(12s.156.302.99e)
117.834.398.612(s6.334.398.612)-
61.500.000.000
79.949.498.165
(6s.973.s24.399)
(1.683.7e4.s78)(1.390.97s.712)
507.536.714.898(506.825.219.870)
11.612.698.504
(136.4ss.266.e3s)
(4r 1.916.80s.908)
24.892.851.048
286.251.360
(s23.192.970.43s)
800.378.533.984(286.222.647.149)
514.155.886.835
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cONG Ty cp DAU rr/ pHAr rnffin pnoNc pnt159 DiQn Bi6n Phri, P.I5, Q.Blnh Thqnh, Tp.HCM
sAo cAo rAr cuixnCho n6m tii chinh t6t ttrric ngdy 3ttl2l}0l5
BAo cAo LrIu cHrrytN TrtN Tg gidp theo)NIm 2015
Donvi tinh: VND
Chi tiOuMEs6
Thuy6tminh NEm nay NIm tru6'c
Luu chuy6n ti6n thuAn trong nim
Ti6n vi tuo'ng ttucrng ti6n tliu nEmAntr truong cria thay a6i 6t gia n5i Aoaiquy il6i ngo4i tQTi6n vi tu'ons dunns ti6n cu6i ntrm
50
606t
70 v.1
(13.391.086.011)
13.754.s78.696_
363.492.68s
2.575.614,904
1t.178.963.792
13.754.578.696
Ngud'i I{p bi6u K6 toin tru6'ng
-U"lr{^ r'"'Huinh Thi Thfry Tn
Tp. Hd Chi Minh, ngdy 16 thdng 0i ndm 2016
TrAn Li0n Hilu
ffi:'/ .co*lnirr rt
12
c0NG Ty cp DAu rrIpHAr rnrEx puoNc pHri nAo cAo rAr cuiNul!9 DiQn Bi6n Pht, P.15, Q.Btnh Tp.HCM Cho ndm tii chinh k6t thric nsilv 3tll2l20t5
BAN THUyfT MrNrr BAo cAo rAr cuiNuNIm 2015
L
1.
DAc EIEM Ho4.T oQNc cOA DoANH NGHTEr
Hinh thri'c sO hii'u v5n
C0ng ty CP. DAy tu Ph6t tri€n Phong Phri clugc thinh lgp theo Gi6y chring nhfln tl6ng lcf kinhdoanh l6n dAu s6 0303998348 ngiy 16 th6ng 09 nam 200ido Sd K6 iroach ,a odu tu TF. Hd ChiMinh,c6p. Gi6y chrlng nh$n dang hj kinh doanh thay d6i lAn I I ngiy iO tnang l0 n6m 2015 doSd Kti ho4ch vi DAu tu Tp. Hd Chi Minh c6p.
Tru s& chinh cria cdng ty t4i LAu 11, Tda nhi HUD, 159 DiQn Bi0n phri, phuong 15, eufln BinhThenh, TP. Hd Chf Minh.
chi nh6nh cria c6ng ty t4i rAng 04, s5 02 L€ Th6nh T6ng, p. phan chu Trinh, e. Hodn Ki6m, Tp.HaNoi.
Linh vg'c kinh doanh
Linh vgc kinh doanh cria C0ng ty li Sin xu6t, thuong m4i, dich vp.
Nglnh ngn} kintr doanh r
Hopt dQng chinh cira C6ng ty ld: Kinh doanh bAt dQng sin, quydn sri dung d6t thuQc chir sd hitu,chri sri dgng hoflc di thu6; B6n bu6n vii, hing may sin, gidy d6p; Tu v6n, moi gidi, d6u gi6 b6t
{One 16n, d6u gi6 quy6n sy dung d6t; Xdy dyng.nhd c6c lo4i; X-ay dUng c6ng tri-nh ky ttr6t Aandpng kh6c; Hogt dQng thict ke chuycn dgng; Tr6ng rimg, ch6m s6c rimg; Khai th6c dr! c6t, s6i,tl6t sdt; Sin xu6t dd 96 xdy dgrg;.Sin xu6t 96 dqn, 96 l4ng, v6n 6p vi v6n m6ng khdc; B6n 16 d6tliQn gia dpng, giulng, tri, ben gh6, vi d6 nQi th6t tuong ty, ddn vd bQ ttdn rliQn, <10 dirng gia dinhkh6c chua clugc phdn vdo tl6u trong c6c cria hang chuy0n doanh; Hoin thi6n c6ng trinh xdy dpg;B6n bu6n vflt liQu, thi6t bi 6p d{t kh6c trong x6y dpg; Tr6ng cdy l6u n[m thicfrhai th6c qu{ngkim lo4i quf hi6m; Khai th6c khi d6t tU nhiOn; Ph6 dO; Chuil bi san bing; Khai th6c g6; San xuf,tsin phAm kh6c tir 96, sin xu6t sen phAm tt tre, nta, rom, r? vi vgt liQu t6t Uen; b6n bu6n d6 dtrngkh6c cho gia dinh; May trang phqc (trir trang phgc tir da l6ng tht; San xuAt giudng, tri, bin ghti;B6n 16 miy vi tinh, thi6t bi ngoai vi, phAn mdm vi thi6t bi vi6n th6ng, trong c6c cria hdng chuyOndoanh; Sdn xu6t sgi; San xu6t vei dQt thoi; Hodn thign sin phAm tir det; Snn xu6t vii dQt kim, viidan m6c, vi vii kh6ng dQt kh6c; Sin xu6t hing may s8n (trttrang phpc); Sdn xu6t c6c lo4i hdngdQt kh6c chua dugc phdn vdo tldu; Bin bu6n m6y m6c, thi6t bi vd phg tung m6y kh6c; Sin xu6tsgi nhdn tqo; Ban bu6n thi6t b! vd linh kiQn diQn tri, vi6n thdng; Ban bu6n thgc phAm; Lap dat h0th6ng xdy dpg kh6c, chdn nu6i trdu, bd; ChIn nu6i gia cAm; B6n bu6n nOng, lam sin nguy6nliQu (trir g5, tre nrla) vi itQng vQt s6ng; B6n budn m6y vi tinh, thi6t bi ngo4i vi vd phAn mdm; Deilf du lich; Dich vu luu tru ngin ngiy; Sin xu6t, truydn tii vd phdn ptr6i Aipn; Chdn nudi lgn; Khaith6c l6m sin kh6c trir g5; Lip dflt hQ thdng ctiQn; Ho4t d6ng chuy6n m6n, khoa hgc vi c6ng nghQkh6c chua du-o. c phdn vio tl6u; Sin xu6t gi6y nhdn, bla nhdn, bao bl tir gi6y vd bia; Gia c6ng cokhi, xri lf vi tr6ng phri kim lo4i; San xu6t, phan pn6i noi nudc, nudc n6ng, didu hda kh6ng khi visin xu6t nudc tI6; Tho6t nudc vi xrl lf nudc thii; Quing c6o; Trdng c6,y l6y ct c6 ch6t bQt; Tr6ngcdy mi4 Trbng c6y thu6c 16, thu6c ldo; Trdng cdy l6y sgi; Tr6ng cdy c6 h4t chrla dAu; Tr6ng rau,ddu c6c loqi vi trdng hoa, c6y cinh; Tr6ng c6y l6y qud chfa dAu; Tr6ng cdy h6 tieu; Trdng cdycao su; Trdng cdy cd ph6; Tr6ng cdy chd; B6n bu6n m6y m6c, thi6t bi vi php tung m6y n6ngnghiQp; Hopt tl$ng vui choi gi6i tri kh6c chua tlugc ph6n vdo ddu.
Chu k) sin xu6t, kinh doanh th6ng thudng
Chu k) sin xu6t, kinh doanh thOng thudng cria C6ng ty tlugc thgc hiQn trong thdi gian kh6ng qui12thdng.
2,
3.
4,
l3
cONG Ty cp DAu rrt pHAr rnffix puoNc rH0159 EiQn Bi€n Phri, P.15, Q.Binh Th4nh, Tp.HCM
nAo cAo rAr csiNuCho ndm tii chfnh k6t thtc ngdy 31fi212015
nitrt rnuvEr MrNH Bio cio ril cruixtt ftidp theo)
5. Tuy6n u6 vd tna ning so s6nh thOng tin tr0n 86o c6o tii chfnh
KC t& ngnv 0l th6ng 0f nem 2015 COng ty dd,6p dsng Thdng tu s6 zo}/zot4fm-BTC do B0 Tnichinh ban hdnh ngdy 22 thing 12 ndm 2014 (tTh6ng tu 20--0,'), hudng ddn ch6 dO ketoil chodoanh nghiQp. Thdng tu niy c6 hiQu lgc cho ndm tdi c[intr U6t {Au vdo i'o4c sau ngdy 0l thdng 0l1am1o].s, Th.6lg tu 200 thay th6 cho cdc quy ctlnh vA chd tlg k6 to6n doanh nghiQfi ban henh theoQuy€t ttlnh s6 |5/2006/QD-BTC ngiy 20 th6ng 03 nam 20b6 ctla BQ Tdi chfnh vi Th6ng tu si524412009TT-BTC ngiy 3l th6ng 12 ndm 2009 cria BO Tei chinh. Do 6nh huong ttray 66i criaviQc lflp vi trinh biy b6o c6o tii chfnh theo th6ng tu zbo so v6i quytSt ttlnh t 5 ui tt ong tu 244n€n cr{c th6ng tin so s6nh tr6n b6o c6o tii chinh nim nay cfing dE duqc trinh bdy lai cho phtr hqpvdi s6 liQu tuong fmg cta Th6ng tu s6 zoolzot4/TT-BTb.
Ir. K] KE roAN, DoN vI TrtN TE srI DUNG TRoNG xf roAx1. K) k6 to6n
Kl k6 to6n nim cria Cdng ty Ufu aAu ttr ngiy 0l/01 vd k6t thirc vdo ngiy 3lll2 hdng n6m.
2, Do'n vi tidn tQ sfr dgng trong k6 to6n
Don vi tiOn tQ sir dpng trong ghi ch€p k6 to6n li el6ng ViQt Nam (VI.JD).
rr. CHUAN Muc vA CHf Eo rf roAx Ar nqxc1. Ch6 dO k6 to6n 6p dqng
9.91g ty 6p dpng Ch6 dO 16 to6n doanh nghiQp ban hdnh theo Th6ng tu s6 zoolzol4lTT-BTc('Th6ng tu 200") huOng d6n ch6 dQ k6 to6n cho doanh nghiQp do 86 tii chinh ban hinh ngdy22/12t2014.
2. Tuy0n b5 vd viQc tuin thfr Chuin mgc k6 to6n vi Ch6 iIQ k6 to6n
C6ng ty tt6 6p dgng c6c ChuAn mgc k6 todn ViQt Nam vd c6c v6n bin hudng adn CtruAn mqc doNhi nudc dd ban hinh. C6c b6o c6o tdi chinh tlugclfp vi trinh bdy theo <ltng mgi quy ilinil criatung chuAn mgc, th6ng tu hu6ng ddn thuc hiQn chudn'myc vd Ch6 dO t6 toaritrien trinn Aang apdung.
cAc cnixH sAcH rf roAx Ar nqxc
Cdc lo4i tf gi6 h5i dof i 5p dgng trong k6 todn
T! gi6 h6i do6i 6p dpng trong k6 to6n la ty gi6 thsc t6.
Nguy6n tic ghi nhgn c6c khofrn ti6n vi c6c khoin tuong tlutrng ti6n
C6c nghiQp.vg kinh t6 ph6t sinh bing ngo4i tQ <fugc quy it6i ra d6ng ViQt Nam theo f! gi6 giaodlch thgc td tei th&i tli6rn ph6t sinh ngh(p vtr. T4i thdi ai6m cuSi nal
"i" khoan muc tiEn tQ c6
gdc ngoqi tQ clugc quy tl6i lheo fi gi6 mua vio vd b6n r_a cria Ngin hdng thuong m4i noi doanhnghiQp m& tdi khoin c6ng b5 vio ngdy t6t ttuic ni0n dQ k6 to6n.
Ch0nhJQch tf gi6 thgct6 ph6t sinh trong nim vd ch6nh lQch f! gi6 do ct6nh gi6 lai s5 du c6c khoinmgc ti6n tQ tai thdi di6m-cu6i ndm tlugc kiit chuy6n vao doan'h thu ho{c
"t i pt i tii chfnh trong
ndm.
C6c khodn tuong duong tiAn ln c6c khoan ilAu tu ng6n h4n kh6qg qu6 3 th6ng c6 khi ndng chuydnddi dE ddng thdnh ti6n vd kh6ng c6 nhi6u rti ro trong chuy6n O6ittrann ti6n k6 tt ngdy mia kho6nd6u tu d6 tai thdi <ti6m b6o c6o.
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ry.
1.
t4
cOxc ry cp pAu rUpnAr rnrtx puoNc rrrri159 EiQn Bi0n Phfi, P.15, Q.Btnh Thqnh, Tp.HCM
BAe cAo rAr cuiNuCho ndm tdi chinh kiSt thric ngdy 3tll2l20t5
nir'r rnuyfr MINH BAo cio ril cruiNn (tidp fieo)
3. Nguy0n tic k6 to6n cdc khoin tliu tu tiri chinh
a) Chung kho6n kinh doanh
Chung kho6n kinh doanh ld c6c khoin chung khorln ilugc C6ng ty n6m gifr vdi mpc ilich kinhdoanh' Chung kho6nkinh doanh tlugc ghi nhgn Uit AAu tir ngiy COng ty c6 quyAn sO irru vi dugcx6c <linh gi6 tr! ban dAu theo gi6tri hqp lf cria c6c khodn thinh toan tai thOi Ai6m giao dlch ph6tsinh cQng c6c chi phi li€n quan drin giao dich mua chfng kho6n kinh doanh.
Tpi c6c k! k6 tor{n tii5p theo, c6c khoan tliu tu chrlng kho6n dugc x6c <linh theo gi6 g6c trir c6ckhodn gi6m gi6 chung kho6n kinh doanh.
Dg phdng gi6m gi6 chung kho6n kinh doanh dugc trfch lQp rheo c6c quy rllnh k6 to6n hiQn hinh.b) C6c khoan clAu tu nim git d6n ngiy rtdo h4n
C6c khodn dAu tu nim giii d6n ngny d6o hpn.bao gdm c6c kho6n diu tu md Cdng ty cb i dlnh vdkhi ndng git d6n ngiy d6o han. Cac khoan dAu tu nim giii dt5n ngiy tl6o hcn bao"g6m: c6c khointi6n grii ngdn hdng c6 k! h4n (bao gdm ci c6c lo4i tin phi6u, k! phi6u), trai phi6u,i6 phi6u uu itdib6n ph6t hanh bat buQc phii mua l[i tpi mQt thdi cli6m nh6t ainn trong tuong tai vi c6c khoin chovay nim git <l6n ngay <l5o h4n vdi rn1," ii.h thu ldi heng k! ve cal uroai oa, i"
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Cic khoan dAu tu. n6m giii tl6n ngdy tl6o hp ttugc ghi nhfln b6t diu tir ngiy mua vi ilugc x6ctllnh gi6 tri ban ddu theo gi6.mua vd c6c chi phi li6n quan d6n giao dich mua c6c khoin dAu tu.Thu nhflp l6i tir c6c khoin dAu tu nEm giff d6n ngay <lao h4n sau ngiy mua dugc ghi nh{n tr6n86o c6o k6t qui hopt <IQng kinh-doanh ti6n co sd dythu. Lai dugc huOng trudc khi-C6ng ty n6mgit dugc ghi ginm tr& vdo gi6g6ct?i th&i dii5m mua.
C6c khoan dAu tu n6m giil d6n ngdy d6o h3n dugc x6c ttinh theo gin gdc trir cti dg phdng phii thukh6 ddi.
Dg phdng phii.thu kh6 ddi cta c6c khoin iIAu tu nim git d6n ngiy d6o h4n rlugc trich lflp theoc6c quy dinh k6 to6n hiQn hdnh.
c) C6c khoan cho vay
C6c khoin cho vay dugc x6c tllnh theo gi6 g6c trir di c6c khoin dy phdng phii thu kh6 ddi. DUphdng phii thu kh6 ddi c6c khoin cho vay cia Cdng ty dugc trfch i6p tt "i .a. quy <l!nh ki5 to6nhiQn hdnh.
d) DAu tu vio c6ng ty con; C0ng ty li6n doanh, li€n k6t
Khoin ttdu tu vio c6ng ty con duqc k{ to6n theo phuong phSp gi6 g6c. Lqi nhuQn thuAn du-o. c chiatir c6ng ty con ph6t sinh sau ngiy ctAu tu tlugc ghi nhfln vao O6o c6o Ktit qui ho4t tlQng kinhdoanh. C6c khoin tlugc chia kh6c (ngoii lgi nhuQn thuln) dugc coi ln phAn thu h6i c6c khoin diutu vd dugc ghi nh{n li khoan gi6m trir gi6 gi5c dAu tu.
Cdng ty li€n k6t li mQt cdng ty md C6ng ty c6 anh huong d6ng kd nhmg kh6ng phni ld cdng tycon hay c6ng ty li6n doanh cria COng ty. Anh hudng tl6ng k6 th6 hien d quyAn tham gia vdo viQcdua ra c6c quy6t dinh vd chinh s6ch tdi chinh vd ho4t ttQng cta b0n nh6n itAu tu nhung kh6ng c6inh hudng vA mflt ki6m so6t ho{c itdng ki6m so6t nhitng chinh s6ch ndy.
C6c khoin tlAu tu chring kho6n t4i th&i di€m b5o c6o, n6u:
- C6 thdi h4n thu trOi tro4c d6o h4n khdng qu6 3 th6ng k6 tt ngiy mua khoin itAu tu cl6 clugc coi ld" tuong duong tidn";- C6 th&i han thu fr6i vOn du6i Ingin h4n;
- C6 thdi hpn thu tr6i v6n tr6n I n[m ho{c hon I chu k} kinh doanh <lugc ph6n lo4i ldtii sin ddihan;
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d) pAu tu vdo cdng cg v5n cria don vi kh6c
l! tu vdo c6ng cp v6n cia don vi khdc phin 6nh c6c khoin tIAu tu-c6ng cp v6n nhung c6ng tykhong c6 quvdn ki6m so6t, d6ng ki6m soaf ho4c c6 anh h;G oar* r.e jOivd #,t.1* ctAu tu.Khoin dAu tu vio cdng cp v6n c6c don vi khdc tlugc phin 6nh theo nguyen gi6 trir c6c khodn dyphdng gidm gi6 rlAu tu.
4, Nguy6n tic k6 to6n ngphii thu
9* tl,,at ph6i thul<h6ch hdng, khoin tri trudc cho ngudi b6n, vd c6c khoin ph6i thu khdc taithdi tli6m b6o c6o, niSu:
- C6 thdi h4n thu trdi ho4c thanh to6n durli I ndm (ho4c trong mQt chu k| san xu{t kinh doanh)<luqc ph6n lo4i li Tii s6n ngin h4n"
- c6 thdi h?n thu rr6i trotrc thanh to6n tron I n6m (ho{c tr6n mQt chu k} s6n xu6t kinh doanh) dugcphin lo4i li Tii s6n ddi han.
5. Nguy6n tic ghi nhfn hlng tdn kho
Ync.lon tt1,o-tl-uvc tfnh theo gi6.gi5c. Tru&ng hgp gi6 tr! thuAn c6 th6 thuc hien rluqc th6p hcrn ei6g6c thi phdi tinh theo gi6 tri thuAn c6 thd thuc trign guqc. Gi6 g6c ryrj td, ia,"53; ;ffi';hi;;;mu4 chi phi ch6 bi6.l yl c6c chi phi li€n quan tryc ti6p kh6c pfat si,ir, ia .o aoq. h;,u id;A;';ttla tli6m vi tr4ng th6i hiQn tAi.
Gi6 tr! hing tdn kho duqc x6c itlnh theo phuong ph6p binh qu6n gia quyan.
Hing tdn kho dugc hpch to6n theo phuong ph6p k€ khai thudng xuy€n.
ll'I*g ph6p lflp dg phdng gidm gi6 hing tdn kho ilugc trtch l{p theo c6c quy <tinh t<i5 toan hienhanh.
6, Nguy6n tfc ghi nh{n vi kh6u hao tii sin c5 alnnTii sin cd ai*r trtu hinh, tei san c6 dlnh vd hinh rlugc ghi nhfln theo gi6 g5c. Trong qu6 trinh sridsng,.tdi sin c5 dinh hitu hinh, tei sin c5 dlnh v6 nirhiuq";ti ntr4rittrei rgrycnlii hao mdnlu! ki5 vn gi6 tri cdn l4i.
Kh6u hao tlugc trlch theo phuong ph6p tludng thing. Thdi gian kh6u hao dugc udc tinh nhu sau:
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\- Phuong tiQn vfln tii- DU.ng cg quin lf- PhAn m6m m6y tinh
06 ndm03 - 04 nim
03 n6m
Nguy6n gi6 tii san c6 ai*r vi thdi gian kh6u hao dugc xdc rllnh theo th6ng tu s6 45120I3/TT-BTCngdy 25/04/2013 cria B0 Tni chinh vA huong ddn ch6 dQ quAn lf, st dgng-vi trtch tt Au t uo tii sinc6 ointr.
7. NguyGn tic k6 toin c6c hg'p tl6ng hgp tic kinh doanh
C6c khoin g6p viSn li€n doanh li th6a thuQn tr€n co sd lcf .k6t hqp d6ng mi theo 116 C6ng ty vifc bil,th$ gia thsc hiQn ho4t f0ns kintr ti5 tr6n co sd d6ng tcidm soit. Qo sd ctiing ki6"m io6ttlugc hi6u li viQc dua ra c6c quyi5t dinh mang t(nh chitin lugc-lien quan diSn
"ac "t ini s6ch ho4t
ilQng vi tdi chinh cria tlon vi li€n doanh phdi c6 sg d6ng thuin cria cic b6n d6ng ki6m so6t.
frong queng hqp mQt c6.ng ty thinh vi6n t4rc ti6p thyc hiQn hoqt rlQng kinh doanh theo c6c tho6thufln li€n doanh, nhAn v6n g6p vio tii sdn ddng ki6m so6i vd Ult ty li=hoan nq phii tr6 ph6t sinhchung phii g6nh chlu cirng v6i c6o b€n g6p v6n liOn doanh knac tir hoat d{ng crla li6n doanhtlugc h4ch to6n vdo b6o c6o tdi chlnh cta b6ng ty tuong ring vi <lugc ph6n loii ii,"o Uan
"n6i.,iu,FliQp.vu kinh t6 ph6l,sinh. C6c khoan c6ng ns vn chi phi ph6t sinhc6 li6n quan td; ;t6;i;ph6n v6n g6p trong phAn tni sin ddng ki6m so6t tlugc hach io6n tr6n co sO d6n rich. C6c kho6nthu nh{p tir viQc b6n hing ho{c sr} dgng ph}n sin phAm duo. c chia tir ho4t dQng cria li6n doanh vi
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rAo cAo rAr cuixuCho ndm tii chinh t6t thfc ngity 3lll2t20l5
niN rnayEr MrNH Bio cio r)t cnir,tru @dp theo)
'phAn chi phi ph6t sinh phii g6nh chlu <tugc ghi nhgn khi chic chin khoan lgi lch kinh t6 c6 tlugctir c6c giao dlch niy tlugc chuy6n tdi ho{c chuy6n ra kh6i C6ng ty vd c6c khoin lgi Ich tintr t6ndy c6 th6 itugc x6c dlnh mQt c6ch tl6ng tin cfly.
C6c thda thufln g6p v6n li6n doanh li€n quan tl6n viQc thdnh lfp mQt co sd kinh doanh dQc lflptrong d6 c6 cdc b€n tham gia g6p v5n liOn doanh dugc ggi ld co sd kinh doanh ddng ki6m so5t.
8. Nguy6n tic ghi nh$n vi v5n ho6 c6c khoin chi phi tli vay
Chi phi tli vay tlugc ghi nhQn vdo chi phi sin xu6t, kinh doanh trong n[m khi ph6t sinh, trir chiphl di vay liOn quan trgc ti6p d6n viQc dAu tu xdy dgng ho{c sin xu6t tei sin db dang tlugc tfnhvdo gi6 tri cria tii san tt6 (duqc vdn ho5) khi c6 dri c6c di6u kiQn quy ctinh trong Chuan mqc K6to6n ViQtNam s5 16 "Chi phi di vay".
Chi phi di vay li6n quan tryc ti6p di5n vi€c ttiu tu x6y dpg hodc sin xuSt tli sin dd dang duoc tinhvdo gi6tr! cia tii san il6 (tlugc v5n ho6), bao gdm c5c khoin l6i ti6n vay, phdn b6 c6c khodn chi6tkh6u ho{c phg trQi khi phdt hinh tr6i phi6u, c6c khoin chi phi phq ph6t sinh liOn quan tdi qu6 trinhlim thri tgc vay.
NguyGn tic ghi nh$n vi ph6n b6 chi phi tri tru'6'c
C6c chi phl tri t-rudc chl li€n quan d6n chi phi s6n xudt kinh doanh i.ong nern ilugc ghi nhfln li chiphi tri trudc ngan tran vi <tugc tinh vio chiphi san xu6t kinh doanh trong n6m.
ViQc tinh vi phin b6 chi phi tri trudc dei h4n vdo chi phi s6n xu6t kinh doanh tung ky h4ch toandugc cin cf vdo tinh ch6t, mfc dQ ting lopi chi phi <16 chgn phuong ph6p vd ti6u thfrc phdn b6hSp lI. Chi phi tri tru6c <lugc phdn UO ain vio chi phi sin xu6t kintr doanh theo phuong ph6pttuong thing.
Nguy0n tic k6 todn nq phii triC6c khoan phii tri nguli b6n, phii tri kh6c tpi thdi <Ii6m b6o c5o:
- C6 th&i hqn thanh to6n dudi I ndm ho{c trong mQt chu k} sin xuAt kinh doanh tlugc ph6n lo4i ling ngin h4n.
- C6 thdi h4n thanh torin tr€n 1 ndm ho{c tr6n mQt chu k} sin xu6t kinh doanh clugc ph6n lo4i ling dii h4n.
Nguy0n tic ghi nh{n ghi nh$n c6c khoin tri thutrng m4i vi phii tri kh6c
C6c khoin phii tri ngudi b5n, phii tri kh6c t4i thdi <li6m b6o c6o, n6u:
- C6 thdi h4n thanh toan dudi I ndm ho{c trong mQt chu k} s6n xu6t kinh doanh clugc phdn lo4i ling ngan h4n.
- C6 thli h4n thanh to6n tr6n I n[m hoflc tr€n mQt chu k] s6n xu6t kinh doanh dugc ph6n loai ldnq dii han.
NguyGn tic ghi nhfn v6n chfr sO hii'u
V6n dAu tu cta chti sd hitu clugc ghi nhsn theo s6 v6n thgc g6p cia chfr s0 hitu.
Thang du v6n c6 phAn elugc ghi nhfln theo s5 ch6nh lQch kin hon gita gi6 thgc t6 ph6t hinh vimQnh gi6 c0 phi6u Kri ph6t hanh cd phi6u lin tlAu, ph6t hdnh b6 sung ho{c tili phdthanh cd phi6uquy.
CO trtc phii tri cho c6c c6 d6ng tlugc ghi nhQn ld khoin phii tri trong Bang Cdn O5i t6 to6n ciaCOng ty sau khi c6 th6ng b6o chia c6 trlc cria HQi d6ng Quin trl C6ng ty.
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13. Nguy0n tic vi phutrng phip ghi nhgn doanh thu
Doqnh thu bdn hdng
Doanh thu b6n hing tlugc ghi nhfln khi d6ng thli th6a m6n c6c diAu kiQn sau:- PhAn ldn rrii ro vd lgi ich gin lidn vdi quy6n sd hilu sdn phAm ho{c hdng h6a dE ilugc chuy6ngiao cho ngudi mua;
:.96rg !V_kh6ne cdn nim giii quy6n quin lf hing h6a nhu ngudi sd httu hing h6a ho4c quydnki0m so6t hdng h6a;
- Doanh thu dugc x6c rUnh tuong d6i chic chin;- Cdng ty il6 thu <lugc ho{c s6 thu dugc lgi ich kinh t6 fir giao dlch b6n hdng;- X6c ttlnh tlugc chi phi li€n quan iliSn giao dich ban hing.
Doonh thu cung cdp dich vq
Doanh thu cung c6p dich vg dugc ghi nh$n khi k6t qui cria giao dlch tl6 clugc x6c dlnh mQt c6chd{ng tin cfly. Tru&ng. hqp viQc cung c6p dich vu li€n quan <f6n nhiAu k} thi doanh ihu <tuqc ghinhfn trong k! theo k6t quA phAn c6ng viec Aa hodn thdnh vdo ngdy hp Bang C6n d6i ki5 to;n ;iaky d6. K6t qui cria giao dicli cung c6p dlch vr,r ilugc x6c dlntr ttri-thOamen cic diAu kiQn sau:
- Doanh thu dugc x6c ttlnh tuong d5i chic chin;- C6 khe ning thu <Iugc lgi fch kinh t6 tr) giao dlch cung c6p dich vU d6;- X6c tlinh dugc phAn cdng viQc it6 hoin thinh vio ngdy lfp Bing c6n cti5i tii toan;- X6c illnh dugc chi phl ph6t sinh cho giao dich vi chi phi d6 hoin thdnh giao dich cung c6p dlchwd6Ph6n cdng viQc cung c6p dlch vp dd hodn thdnh dugc x6c dlnh theo phuong ph6p d6nh gi6 cdng \viQc hoan thanh. '<
Doanh thu hoqt dpng tdi chinh iiDoanh thu ph6t sinh tt ti6n ldi, ti6n bdn quyAn, c6 tric, lgi nhufln dugc chia vi c6c khoin doanh tithu ho4t dQng tei chinh kh6c ttuqc ghi nfran tni inOa man d6ng thOi t
"i fZl aid, tien *u, l{
- Doanh thu tlugc x6c tllnh tuong et5i cfric ctrin. ,C6 ttc, lgi nhufln dugc chia {uqc ghi nhan khi COng ty dugc quyAn nhfln cd trlc ho{c dugc quydnnhfln lqi nhu{n tir viQc g6p v6n.
14. Nguy6n.tic vi phuung phfp ghi nh$n chi phi thu6 thu nh$p doanh nghiQp hiQn hinh, chiphf thu6 thu nhQp doanh nghiQp ho6n I4i
Chi phi thu6 thu nhfp doanh nghiQp hiQn hdnh dugc x6c tllnh tr€n co sd thu nhflp chlu thuiS vd thu6su6t thu6 thu nhflp doanh nghiQp trong ndm hiQn hdnh.
Chi phi tht'4 thu nhflp doanh nghiQp ho6n l4i dugc x6c illnh tr6n co sd s5 ch6nh lQch tpm thdi tlugckh6u tru, s6 ch€nh lQch tam thdi chiu thu6 vi thu6 su6t thuiS thu nhflp doanh nghiip.
15. 86o c6o bQ ph$n
86o c5o theo bQ phfn bao gdm bQ phfln theo linh vqc kinh doanh ho{c mQt b0 ph6n theo khu v.ucdla ly.
BQ phfln theo linh vgc kinh doanh: Ld mQt bQ phfn c6 thO phdn biQt dugc efia mQt doanh nghiQptham gia vdo qu6 trinh san xu6t hoflc cung c6p sdn phAm, dich 4r ri6ng 16, mQt nh6m c6c sin phAmho{c c6c dich vp c6 li6n quan mi bQ phfn niy chiu rrii ro vd lgi ich kinh t6 kh6c vdi c6c bQ phflnkinh doanh kh6c.
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nAo cAo rAr cnixuCho ndm tii chfnh k6t thric ngdy 3tlt2l20t5
slN ruayEr MnNH BAo cAo ril crulNru ftidp theo)
P0 ph0n theo khu wc dju lf: Ld mQt p0 nfrOn c6 th6 ph6n biQt dugc cta mgt doanh nghiQp thamgia vio qu6 trinh san xu6t ho{c cung c6p ian pnAm, Oi.ctr w trong ph4m vi mQt m6i tro["gli; t6cu th6 md b0 ph0rl ndy c6 chiu rui . ua tqi ictr tinir tE n a" uiiii"bo phan icinh doanh tiong c6cm6i trudng kinh tii khac.
16. Cdng cg tii chfnh
Ghi nhin ban tIAu
Tdi sdn tdi chfnh
T4i ngdy ghi nh$n lan $Au, tii sin tdi chinh dugc ghi nhfln theo gi6 g6c cQng c6c chi phi giao dlchc6 li6n quan tryc ti6p d6n viQc mua sim tai san tai;hinh d6.
Tdi san tii chlnh cfia COng ty bao gdmddn m[t, tiAn grii ngEn hqn, c6c khoin phii thu ng6n h4n,c5c khoin phii thu kh6c vd c6c khoin ttlu tu.
Nq phdi trd tdi chinh
T4i ngiy ghi nhfln ban diu, lq phei fii tii chlnh dugc ghi nhfn theo gi6 gr5c trt rli c6c chi pht giaodlch c6 li6n quan tryc ti6p d6n vipc ph6t hdnh c6ng ng idi chinh d6.
Nq phii tri tdi chfnh cria C6ng ty bao gdm c6c khoan phii tri ngudi b6n, phii tri kh6c vi c6ckhoin vay.
Bt trt cfc cdng cg tii chinh
C6c tdi san tii chlnh vd ng phii tri tdi chinh chi ttugc b[ tru vdi nhau vd trinh bdy gi6 tri thuAn tr6nBing c6n d6i k6 to6n khi vi chi khi C6ng ty:
- C6 quydn hgp ph6p AA Ut tru gi6 tri da <tugc ghi nhfn; vi- C6 d\r $inh thanh to6n tr€n co sd thuAn ho{c ghi nhQn tii sin vd thanh to6n no phii tri cirng mQt
thli di6m.
17. BGn li6n quan
C6c b6n dugc coi li li6n quan nl5u mQt b6n c6 khi n[ng ki6m so6t ho{c c6 6nh hudng Aang te AOiv6i b6n kia trong viQc ra quy6t dlnh c6c chlnh s6ch tdi chinh vi ho4t ilQng.
v. THONG TrN BO suNG cHo cAc KHoAN MUC TRiNH BAy rRoNG sAxc cANo6r xt roAN
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3. Tnei tnu cfra kh6ch hing
a) Ngin hgnCdng ty CP Det May Li€n PhuongPhii thu kh6ch hang kh6c
b) Dii hgn
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34.914.002.815 1.396.918.027
Ntrm nayVIID
Ntrm tru0cVhID
\\:I
,}a:./t
34.321.713.622
92.872.676
34.321.713.622 92.872.676
34
cOxc ry cp oAu rU puAr rnffix pnoxc pnU159 DiQn Bi€n Phri, P.l5, Q.Btnh Th4nh, Tp.HCM
nAo cAo rAl cuiNnCho nim tli chinh t6t thUc ngity 3lll2l20l5
nix rruuyEr MrNH BAo c,4o rh crulNu gdp theo)
5. Chi phi b6n hAng vi chi phf quin If doanh nghiQp
a) C6c khoin chi phf bdn hing phdt sinh trongki
b) C6c khoin chi pht quin lf doanh nghiQpphdt sinh trong kiChi phl luong CBCNVChi phi nguy€n v$t liQuChi phl c6ng cp dgng cA sti dyngChi phi kh6u hao TSCDChi phl v0 thu6, phiChi phi dich vp thuO ngoiiChi phl kh6c bdng ti6n
6. Chi phfthu6 thu nh$p doanh nghiQp hiQn hinh
Ntrm nayVNID
Ntrm trufc\TND
Thu6 su6t thu6 Thu nhflp doanh nghiQp 6p dgng cho C6ng ty ld2zohtr€n lgi nhufn chiu thui5.
Quytit toan thu6 cta Cdng ty se chiu sy ki6m tra cta co quan thu6. Do vipc 6p dpng luft vi cic qui<linh v0 thu6 A5i voi nhi6u loai giao dich kh6c nhau coitrd dusc gi6i ttrlctrineb ihi6u c6ch kh6cnhau, s6 thu6 dugc trinh biy tr6n 86o c6o tii chinh c6 thd bi thay O6i tt.o quy6t dinh cta co quanthu6.
Udc tinh mrlc thu6 thu nhfp doanh nghiQp hiQn hdnh cta doanh nghiQp rlugc trinh biy dudi <tdy:
2.386,449,129
2,089.382.566
15.277.7783.000.000
278.788.785
Ntrm nayVND
1.059.987.901
54.022-0278.759.5384.166.6673.000.000
776.409.269213.630.400
Ntrm tru6cVhID
T6ng ryi nhugn f6 to6n tru0c thu6C6c khoin diAu chinh t[ng/@iem) lqi nhuAn k6to6n itd x6c <tinh lqi nhufln chiu thu6 TNDN- C6c khoin dilu chinh tnng
+ Chi phi kh6ng tluqc khiiu tri- C6c khoAn diAu chinh giim
+ Chuydn 16 cdc ndm trudcT6ng th.u nh{.p chiu thu6Thu6 sudt thuC thu nh$p doanh nghiQp
Chi phi thu6 thu nh$p doanh nghiQp hiQnhlnh
(ee.124.016)99.t24.016
371.818.182371.818.182272.694.166272.694.1 66
247,620.290(247.620.2e0)
247.620.290247.620.290
22o/o
1iii,l*iII
22;,
35
cOxc ry cp oAu ru pnAr rnffix puoxc puU159 EiQn Bi€n Phr], P.15, Q.Binh Th4nh, Tp.HCM
sAo cAo rAr cnfxuCho nlm tii chlnh k6t ttlic ngdy 3lll2l20l5
n,N rruavtr MINH Bio cio ril cuiNtt @dp theo)
7, 'Lei co bin trOn c6 phi6u vi ltri suy giim tr0n c6 phi6uNtrm nay
VI{DNIm trufc
VNID
Lgi nhu$n t6 toan sau thu6 thu nhflp doanhnghiQpC6c khoin dilu chinh tlng ho{c giim lgi nhuflntd toan d6 x6c dlnh lqi nhufln ho[c 16 ph6n b6cho c6 ddng sd hftu c6 phi6u ph6 thOng- Cdc khodn diiu chinh tdng- Cdc tchodn iliiu chinh gidmLgi nhugn ho[c 16 phan b6 cho c6 ddng s& httucd phi6u ph6 th6ngC6 phi6u ph6 thOng tlang luu hinh blnh qu6ntrong nlmL6i ccr bin tr6n c6 phi6u (*)LIi suy giim tr6n c6 phi6u
Chi phi nguy€n liQu, v$t liQuChi phi nh6n c6ngChi phi khdu hao tdi san c5 CinfrChi phl dich vp mua ngoiiChi phi kh6c beng tiEn
(ee.124.0t6)
(99.r24.016;
18.570.000
247.620.290
247.620.290
18.570.000
(s)(s)
C6ng ty kh6ng c6 c6 phi6u ph6 thOng ti6m ting suy giim trong ndm vi d6n ngdy lflp b6o c6o tdichinh ndm 2015.
Chi phi sin xu6t kinh doanh theo y6u t6Ntrm tru6c
VNID
r3l3
Ntrm nayVNID
2.089.382.56615.277.778
278.788.785
62.78t.565
4.166.667776.409.269213.630.400
;l
rl)
cOng 2.383.449.129 1.056.987.901
36
cONG Ty cp DAU rrIpHAr rnrtx puoxc puri159 DiQn Bi6n Phri, P.15, Q.Blnh Th4nh, Tp.HCM
nAo cAo rAr cuixuCho n[m tii chinh kdt tnfc ngdy 3Ut2/2015
nir,t rruaydr MrNH B),o cio r)t cttiNtt ftidp theo)
VII. NHtNG THONG TIN KHAC
1. 'Ttr6ng tin vd cdc bGn li6n quan
Trong n6m 2015, C6ng ty ph6t sinh c6c nghiQp vq vdinhu sau:
Cic bGn li6n quan
c6c b€n li6n quan. C6c nghiQp vp chri y6u
M6i quan hQ NQi dung nghiQp vg Gid tri giao dich
Cdng ty CP Ph6t tri6n Nhd Thti C6ng ty li6nEtc kdt
C6ng ty li6nt6t
Phdn chia doanh thuli6n doanhPhdn chia chi phili6n doanh
\hfn dich vu cungcapPhdn chia l6i li€ndoanhLii tli vayTCT Phong Ptur nOph0 tiBn thu6 edt2015Thu trudc tidn hang
98.518.044.036
98.518.044.036
35.890.347.886
24.586.805.555
6.312.979.1672.994.867.894
15.000.000.000
T6ng C6ng ty CP Phong Phri
cho d6n cu6i nam, c6c khoan chua dugc thanh todn v6i c5c b€n li6n quan kh6c nhu sau:
Cdc b6n li6n quan M5i quan hf NQi dung nghiQp vB Gi6 tri khoin phiithu / (phii tri)
T6ng C6ng ty CP Phong Pht fifns
tr ricn Ong trudc tidn muaCPPhii tra ng vayPhii tri l6i vayPhii tri l6i g6p v6nPhii trA mua hingPhii tri tidn chi h0Phii tri ti6n g6p v5nPhii tri kh6cPhii tri tiAn thutrudc
5.000.000.000
(68.300.000.000)( 12.078.551.38s)(46.sss.ee4.446)(36.562.115.782)
(2.994.867.894)(250.000.000.000)
(1.s00.000.000)(1s.000.000.000)
.'.
)rili
il..i
iri
lt
$
Th6ng tin vd bQ phgn
th::g tin bQ ph$n_tluqc trinh bdy theo linh vgc kinh doanh vi khu vyc dia lf. B6o c6o b0 ph6nchinh y6u li theo lTnh vyc kinh doanh dya tr6n co c6u t6 chrlc vi qudn lf n6i [0 vd hQ thSngB6oc6o tdi chinh nQi bQ cria C6ng ty.
Khu vyc ilia $C.d_ng ly chi hopt ilQng hong khu qrc tlia lf hnh th6 Viet Nam n€n kh6ng trinh bdy b6o c6o bQph$n theo khu vpc ttia lf.
37
cONG Ty cp oAu rU puAr rnffin pnoxc rnU159 DiQn Bi6n Phri, P.15, Q.Blnh Thqnh, Tp.HCM
sAo cAo rAr cuiNuCho nim tAi chinh k6t ttuic ngity 3t/t}l20t5
nir't rruuyilr MINH Bio cio ril crulNru (tidp theo)
-Llnh vgc kinh doanh
Ho?t ctQng kinh doanh cht y6u cta C6ng ty trong n[m lA thuong m4i, dich vy n6n kh6ng trinh biyb6o c6o bg phfln.
3. Gi6 tri hgp lf cfra tii sin vi ng phfri tri tii chinh
C0ng ty chua xic clinh <lugc gi6 tri hsp lf cta tdi sin tdi chlnh vi ng phii tri tii chinh t4i ngiy k6tthflc n6m tii chlnh do th6ng tu s6 ztorzoogltT-BTC do Bp Tei chinh ban hdnh ngdy o6lt72oogctng nhu c6c quy dinh hiQn hinh chua c6 hudng d6n cq th6 v0 viQc x6c rtinh gia tri hqp lf cria c6ctdi sdn tdi chinh
1n nq phni tri tdi chinh. Th6ng tu 2lOl2OOgfT-t-BTC yC;Au ap-dpng Chu6nmgc b6o c6o tdi chinh Qu6c t6 vd viQc trinh biy b6o c6o tii chinh vd thuy6t minti ttrong tin d6ivdi cdng cp tii chinh 4*g chua dua ra hudng d6n tuong tl-uong cho viQc tl6nh gi6 va gni nn6ncdng cu tdi chlnh bao gdm c6 viQc 6p dpng gi61ri hqp ty itrim pit t gp i,oi ct r[, ,pc b6o c6otdi chlnh Qu6c t6.
4. Tii sin tlim bioCgng ty da th6 ch6p tdi s6n c5 ainn a6 oam b6o cho c6c khoin vay cta ng6n hdng (xem thuy6tminh V.l l). Tai th&i tti6m 3lll2t2ol5 C6ng ty kh6ng c6 nim giit tai san eim Uao riio cta rton vikh6c.
5. Rfri ro tin dgng a
Rti ro tin dgng li rrii ro mn d5i t6c sE kh6ng thyc hiQn c6c nghia_ vp-cria mlnh theo quy rlinh ciamQt c6ng cu tii chinh ho49 lrqp d6ng kh6ch hing, dIn o6n t6n'ttr6t vA tdi chinh. cond ty c6 rui rotln dung tir c6c hoqt tlQng kinh doanh cria minh (chri y6u d5i vdi c6c khoin ph6i thu-kh6ch hang)vi tir hopt dQng tdi chlnh cria mlnh bao g6m cA tiAn grii ngdn hdng vi c6c c6ng ca tii chinh kh6c.
Phii thu khdch hirng
flec wf lf rui^ro tin dpng kh6ch hd.ng cria COng ty clga tr6n c6c ch(nh s6ch, thri tgc vi quy trinhki6m so6t cria c6ng ty c6 li6n quan di5n viQc quanlf rrii ro tin dung kh6ch hdng.
C6c khoin phii thu kh6ch hnng chua trA thulng xuy€n dugc theo d6i. C6c ph6n tich vA khi n6ngl0p du phdng ilugc thgc hiQn tfl ngdy lfp b6o c6o tr0n co sd timg kh6ch heng a5i voi c6c kh6chhdng l6n. Tr€n co s& niy, COng ty kh6ng c6 rui ro tgp trung vd tin dpng.
Ti6n g&i ng6n hing
PhAn ldn ti6n gui ngdn hAng ctia C6ng ty ttugc grii Br c6c ngdn hdng lon c6 uy tin d ViQt Nam.C6ng ty nhfln thSy mrlc tl$ t$p trung rui ro tin dirng d6i vdi ti6i grli nglan nang U tt 6p.
6. Rrii ro thanh kho6n
Rrii ro thanh khoAn li rrii ro C6ng ty g{p kh6 khln trong viQc rl6p img c6c nghia vs tii chinh dotinh tr4ng thi6u v5n. Rtii ro ttrantr nroan cria C6ng ty inat'sintr'chri"y6u a""tfrorg iu*g **gtrong c6c kI hen cria tdi sin tii chlnh vi c6c khoin phii trd tii chlnh.
gPnq rV gi6m-s6t rrii ro thanh khoin bing viQc duy tri t! lQ ti€n m{t vi c6c khoin tuong ducmgtidn d mric mi Ban T6ng Gi6m d6c cho ta at a6 t 6 trqiai chfnh ciro c6c hoat done kinh doanhcria cong ty vi d6 giim thi6u inh huong cria nhiing thay <t6i c6c lu6ng tidn.
r - ' -e -
Th6ng.tin 1!Oj try <16o hpn cia ng phii tri tii chinh cta Cdng ty dga tron c6c gi6 tri thanh to6n
chua chi€t khdu theo hqp d6ng nhu sau:
38
cOxc ry cp oAu rUrnAr rnltx pnoxc pnU159 EiQn Bi€n Phfi, P.15, Q.Binh Thpnh, Tp.HCM
nAo cAo rAr cnixuCho n6m tii chinh k6t thric ngdy 3t/1212015
7.
niN ruuyEr MrNH BAo cio ril cuiNn @dp theo)
Tir 0l ntrmtr0 xu6ng
56 cu6i ntrmPhii tri cho ngudi b6nVay vi ng thu6 tdi chfnhC6c khoin phii tri kh6c
S5 dAu nlmPhii tri cho ngu&i b6nVay vi ng thu6 tdi chinhC6c khoin ph6i tri kh6c
Donvi tlnh: VND
Ttr 0l ntrmd6n 05 n6m c0ng
459.709.549.915 1.217.657.791.576 1.677,367.341.191116.158.895.089 _ 116.158.895.089194.300.000.000 700.000.000.000 894.300.000.000149.250.654.826 517.657.79t.876 666.908.446.,702
272.832,774,531 1.212.658.115.187 1.485.490.889.71868.000.334.239 _ 68.000.334.23s
132.800.000.000 700.000.000.000 832.800.000.00072.032.440.292 512.658.115.187 584.690.555.479
clng ty cho r6ng mri.c tlQ tflp trung rui.ro d5i v6i viQc tri ng li th6p. c6ng ty c6 khi ntrns thanht9{n- c{9 khoin ns d6n hpn ttr ddng tiBn tir hoat <lQng kinh ooant
'ra tit,i;il#" ;iian taichinh d6o h4n.
Rrii ro thi trud'ng ,Rti ro thi tru&ng ld rrii ro mi gi6 tri lrsp lf ho{c.c6c ludng tiAn rong tuong l4i c.ria c6ng ca tiichinh s€ bi6n dQng theo nhft'ng.itray,a6i cta gia ih; truong. fi.ui .o lh1-tiotng-buo gd. g to;i : ntiro ngogi tQ, rrii ro ldi suAt vi rrii ro vd gi6 kh6c.
Rrii ro ngogi tQ
Rti 19 ngo4i tQ li rti ro md gi6 tri hqp lf ho{c.c6c ludng tidn trong tuong l4i cria c6ng cg tii chinhsE bi6n dQng theo nhitng ttray A6icua ggie ir5i aoai.
::lf,l tI I rui ro.ngoei 19 bing c6ch xem xdt thi tru]ng hiQn h]nh vd dp ki6n khi C6ng tyliip k€ hoSch cho c6c giao {ich tronq tuong lai beng ngo4i tQ. C6ng ty gi6m s6i c6c rrtri ro d5i vdic6c tii sin vi ng phii tri tii chfnh bang ngoqi tQ.
Rfri ro l6i sudt
Rrii ro l6i su6t ld nji ro.mi gli [ihq? ri .ho{c c6c lu6ng ti0n trong.tuong Iai cria mQt c6ng cp tdi
:1,P.:l^bt:l ttQng dg,thay aoi rai sul1 ini t**e- Rri ri ,Jirr"v iairai suat thi trudns cria c6ngty chi y€u li0n quan rl6n c6c khoan tidn gti ngin h?n, c6c khoin vay.
Cgng ty quin lf rrii ro l6i su6t bing. c6ch_theo d6i ch{t ch6 tinh htnh thi tru&ng c6 li6n quan d6x6c tlinh chlnh s6ch l6i suat hqp If c6 lgi cho c6c mgc dlch quin lf gidi han rui .:o ,,inCoffi.c6ng tv kh6ng thsc hiQn qqT,:.h d0 *?y a6i voi l6i su6t il rui ro do thay d6i hi su6t t4i ngdylflp b6o c6o li kh6ng tt6ng k6 ho{c ng phii tri tii chinh c6 l6i su6t c6 aint.Rfri ro vd gi6 kh6c
R}i ro vd gi6 kh6c li rui ro mi gi6 tri hqp lf ho[c.c6c lu6ng ti6n trong tuong lai cria m_Qt c6ng qrPj.{r*, se bi6n ttQng theo nhiing thay i'oi t,iu gi6 thi t*u,ig ngoeiitiav aoi cria ldi su6t vi t1i gi6h6i tlo6i.
S5 ti6u so sdnh
li,!!l :" t6llh.la sSti$u tr6n B6o c6o tii chinh n6m 2ot4 de,clusc ki6m to6n bdi c6ng ty TNHHdich 4r tu vAn tii chlnh k6 toan vd ki6m tofn Nam viet (AASCNj. i6 rieu ndy ttusc pian toai t6theo Th6ng tu.s6 zo.olzol4lTT-BTc do BQ Tii chinh ban nartr
"gay
22 th6ng 12 n[m 2014 v6hudng d6n ch6 d0 k6 todn cho doanh nghiQp nhu sau:
iI'tl
!i
t
8.
39
Donvi tlnh: WD
cdxc ry cp oAu rlnrAr rnrtx puoNc puri159 DiQn Bi6n Phri, P.15, Q.Btnh Th4nh, Tp.HCM
nAo cAo rAr cnixlrCho n[m tdi chinh k6t th6c ngity 3t/t2t2015
nAN ruayErMrNw BAo cio r)t cniNu @dp theo)
3ut2t20t4 3llt2t20t4
490 .t s3 .6s2 .877 (490 .t s3 .6s2 .87 7)- 490.153.652.877
r.s3,.oo,.ooi (,;r.irr;lSfrlrr$
391.994.919.000 (391.994.919.000)- 391.994.919.000
2.730.r07.333 (2.730.107.333)34s.448.s49.169 (34s.448.s49.169)
- 348.178.656.50238.22s.334.239 (38.22s.334.239)
- 38.225.334.23929.775.000.000 (29.775.000.000)
_ 29,775.000.000,
144.201.910.000 (144.201.910.000)
368.456.205.187 (368.456.20s.187)- 512.658.115.187
132.800.000.000 (132.800.000.000)700.000.000.000 (700.000.000.000)
_ 132.800.000.000
- 700.000.000.00067.825.762 33.912.88133.912.881 (33.912.881)
DAu tu ddi hsn kh6cDAu tu g6p v5n vio don vi kh6cPhii thu kh6ch hingPhii thu ng8n h4n cria kh6chhingTri trudc cho ngudi b6nTri trudc cho ngu&i b6n nginh4nTdi sin ngin hpn kh6cC6c khoin phii thu kh6cPh6i thu ngin h4n kh6cPhdi trA ngudi b6nPhAi tri ngudi b6n ngin hpNgudi mua tri tiAn trudcNgudi mua tri tiAn trudc nginh?nC6c khoin phAi tr6, phii nQpkh6cPhii tra dii hpn kh6cPhii tri dii h4n kh6cVay vi ng ngin h4nVay vi ng ddi h4nVay vd ng thu6 tii chinh nginhanVay vl ng thu6 tii chinh ddi hpnQu! dAu tu ph6t tri6nQuI dU phdng tii chinh
9. Th0ng tin v6 hoSt rlQng tiOn tgc
4g0.153.652.57;
1.530.000.000
391.994.919.00;
348.178.656.502
38.225.334.239
29.775.000.00;
512.658.1 15.18;
132.800.000.000
700.000.000.000101.738.643
Trong nlm 2015 khOng c6 ho4t dQng ho{c sg kiQn ph6t sinh ndo c6 dnh hudng d6ng k6 it6n khnn[ng ho4t <lQng li€n tgc cria COng ty. Vi v{y, 86o c6o tii chinh cria C6ng ty dirqc lf,p tr6n co sdgii tllnh Cdng ty sE hoqt rlQng li€n tgc.
Nguli Iip bi6u K6 todn tru&ng
*LU'L|--
i\\'i:IJ
i*t.r/
1Mr
Huinh ThiThfry Tri
Tp. Hd Chi Minh, ngdy 16 thting 0j ndm 2016
Trin Li0n H[u
(r),21>/* lDl19\ r
40