1. CONGTY cP CONGNGI{IPP
KHoANG
sAxnixn rnuAx
S6: 18/20t7/KSA
V/vCBTTBCTCriAngQuj,f/2017
Binh ThuQn,ngdy28 thdng 04 ndm 2017
t :*
so crao DICHCHLTNG
KHOANTPHOCHi MINH.
T€nc6ng
t-v:
CoNGTy COPI{ANCOnc NGHIFFKHOANGSAngixn'THUAN
Md chirngkho6n:KSA
Dia chi tru sdchinh:Khu pho I i. phucmg
Binh Tan,thi xd La Gi, tinh Binh Thu4n
Di0nthoai: Fax:
NgucrithUchiqn c6ngbOtir6ngtin:
'IrAn
Ki6n Cuong
Eia chi: Khu pho 11.phucmgBinhTAn,thfxd La Gi,tinh Binh'fhupn
Di€nthoai(di ddng.co quan,nhdri€ng):
Loai th6ngtin c6ngb6: I 24 gidI UAtthudng I theoy€u cAu X Ainnti'
Noi dungthdngtincongbd(*t:
ThUchienvi€c c6ngUOttrOng
tin theoTh6ngtu sOtSS/2015/TT-B'fC
ngdy 0611012015
criaBQ
Tdi chinh.Cdng ty C6 phAnC6ng nghiQpKho6ngsin Binh ThuQnxin b6o c6o Quy Uy ban vd Qulyl
So r,6vi€c c6ngb6 thOngtin 116o
c6otdi chinhri6ngQuy U2017nhu sau:
- K5t quakinh doanhQuli f/2016(c6ngty mq):
cgNG HOAXA Hqr CHUNGHIAVrETNAM
DQc
l$p- Tq do- HSnhphfc
+ Loi nhu4n
sau
thu6: 1.A77
.031.9i9
d6ng
- K6tquakinhdoanhQuy112017
(c6ngty mq):
+ Doanhthu:
+ Doanhthu:
+ Loi nhudnsauthu€:
69.304.437.395
d6ne
32.349.173.500
d6ng
376.396.336
d6ng
Ltyinhuflnhqp nhAtsauthu6 Quyll20I7 gi6m sovdi cungk! ndmtru6c lir 700.635.583
d6ng.tuong
cluonggiam650/o.
Nguydnnhdntrongkj,Chring t6i gi6mhoptdQngthuongmai n6ndoanhthu vir lcri
nhi-idn
diiu giam sovdi cung kj ndm trudc.
C6cth6ng tin tr€n dd ducyc
Chiing t6i dangtni dAydu trdn trangth6ngtin dign tir ciraCdngty vdo
ngay2810412017
tai dlachi:
hrii::liks*.com.vniqui$l:he-co-dong--i
17/bao-ca*-tai-chinh-320
Chiing t6i xin cam kdt c6cthdng tin c6ng bd tr€n ddy ld dring sg th4t vd hoirntoirnchiu tr6ch
nhiemrrucrc
phdpludtvAnoidungthongtin c6ngb6.
Xin fiAn ftgng ciim on!
Noi nhin:
- NfurKinkgwi;
- Lmt VP:
C{IONG
2. ~~~~~~------------~~~~-1
CONG TY CO PHAN CONG NGHI~::P ICHOAJG SAN BINH THU~N
Dja Chi: Khu ph6 11, PhU'O>ng Binh Tan, Th! :r.a LaGi, Tinh Binh Thu~n
MST: 3600802882 I
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BAO cAo TAI CHiNH
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QUY I -NAM 2017
(Tu 01/01/2017 d~n 31/03/2017)
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3. Hao c 1o ltru clmy~n tien t¢ '{Mau soQwt;JD) !~
,I 4. Tlmy6t n;inh BCTC (Miu s6,BO-DN) I
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3. CONG TY CO PHAN CONG NGHl~P KHOANG SAN BiNH THU~N BAO cAo TAI CHiNH
E>ja chi: Khu ph6 11, Binh Tan, La Gi, Binh Thu~n Quy I nam tai chinh 2017
Mclu s6: Q- 01 D
·DN - BANG CAN DOI KE TOAN
(TiP ngay 01 thang 01 nam 2011 den ngay 31 thang 03 nam 2017) -
Chi tieu
Ma chi T~uy~t
s6 cu6i ky s6 dau nam
tieu minh
TAI SAN
A- TAl SAN NGAN H~N 100 853,074,379,811 817,767,276,230
..
I. Ti~n va cac khoan tlJ'<>'ng dlJ'<>'ng ti~n 110 145,896,914 40,269,422,827
1. Tien 111 V.01 145,896,914 40,269,422,827
2. cac khoan tU'01ng dU'01ng tien 112
11. cac khoan dau tlJ' tai chinh nga.n h<;m 120 V.02 - -
1. ChLl'ng khoan kinh doanh 121
2. Dl! ph6ng giam gia chLl'ng khoan kinh doanh 122
3. £)au tU' nam gitr den ngay dao h~n 123
Ill. Cac khoan phai thu nga.n h;~m 130 839,351,745,152 764,063,956,268
1. Phcii thu ngan h~n cua khach hang 131 V.03 224,860,056,670 189,275,965,820
2. Tra tm&c cho ngU'6'i ban ngan h~n 132 406,087,345,504 406,383,647,470
3. Phai thu noi bo ngan h~n 133
-
4. Phai thu theo tien do ke ho~ch hqp dong xay dlfnQ 134
5. Phai thu ve cho vay ngan h~n 135 V.04 9,285,000,000 9,285'000' 000
6. Phai thu ngan h~n khac 136 V.05 200,096, 112,674 160,096,112,674
7. Dl! phong phai thu ngan h~n kh6 d6i 137 V.06 (976,769,696) (976' 769 '696)
.
8. Tai san Thieu ch6' Xlf ly 139
IV. Hang t6n kho 140 2,238,111,525 1,959,725,440
1. Hang ton kho 141 V.07 2,238, 111,525 1,959,725,440
2. Dl! phong giam gia hang ton kho 149
r
l
4. v.Tai san ngiin h~n khac 150 11,338,626,220 11,474,171,695
1. Chi phi tra tm&c ng~n h~n 151
2. Thue GTGT dU'Q'C kh~u trli 152 11,338,626,220 11,474,171 ,695
3. Thue va cac khoan khac phcii thu Nha nU'&c 153-
4. Giao d!ch mua ban l~i trai phieu Chinh phu 154
5. Tai san ng~n h~n khac 155
B. TAI SAN DAI H~N 200 369,386,188,827 369,386,188,827
I. cac khoan phili thu dai h~n 210 146,000,000 146,000,000
1. Phai thu dai h~n cua khach hang 211
~8
~·
.:J
2. Tra trU'&C cho rigm'J'i ban clai h~n 212 )ti'
;?'!'.i
3. V6n kinh doanh CY dO'n vj tnyc thUQC 213
i1'
4. Phcii thu noi bQ dai h~n 214 2..
5. Phai thu ve cho vay dai h~n 215 '
6. Phai thu dai h<,rn khac 216 146,000,000 146,000,000
7. DLt ph6ng phai thu dai h~n kh6 doi 219
II.Tai san c6 djnh 220 108,701,299,276 108,701,299,276
1. Tai san c6 djnh hiPu hinh 221 V.08 3,349,099,276 3,349,099,276
- Nguyen gia 222 8,902,446,358 8,902,446,358
- Gia tr! hao mon IUy ke 223 (5,553,347,082) (5,553,347,082)
2. Tai san c6 djnh thu~ tai chinh 224 - -
-
- Nguyen gia 225
- Gia tr! hao mon luy ke 226
3. Tai san c6 djnh vo hinh 227 105,352,200,000 105,352,200,000
- Nguyen gia 228 105,352,200,000 105,352,200,000
.
- Gia tr! hao mon luy ke · 229
Ill. BAt dc)ng san d~u tlJ' 230 - -
- Nguyen gia 231
- Gia tr! hao mon luy ke 232
5. IV. Tai san d6' dang dai h<;m 240 22,013,098,283 22,013,098,283
1. Chi phf san xuat, kinh doanh d6' dang dai h<
:m 241
2. Chi phf xay dt,rng CO' ban d6' dang 242 22,013,098,283 22,013,098,283
v. E>au tlP tai chinh dai h<,rn 250 - 238,525,791,268 238,525,791,268
1. Dau tll' vao c6ng ty con 251 238,525,791,268 238,525,791,268
2. £)au tll' vao c6ng ty lien ket, lien doanh 252 .,
3. Dau tll' g6p v6n vao dO'n vi khac 253
4. Dl! phong dau tll' tai chfnh dai h9n 254
5. £)au tll' nam giU> den ngay dao h9n 255
VI. Tai san dai hc;tn khilc 260 - -
1. Chi phf tra tm&c dai h9n 261
.
2. Tai san thue thu nh$p hoan l9i 262
3. Thiet bi, v$t tll', phL,J tung thay the dai h9n 263
4. Tai san dai h9n khac 268
5. LQ'i the thll'O'ng m9i 269
TONG CQNG TAI SAN 270 1,222,460,568,638 1,187,153,465,057
NGUON VON
c. NQ' PHAI TRA 300 259,970,618,013 225,039,910,768
I. NQ' ng~n hc;tn 310 184,038,810,740 159,081,103,495
1. Phai tra ngll'&i ban ng.an h9n 311 176,979,325,392 152,082,034,814
-
2. Ngll'&i mua tra tien tm&c ngan h9n 312 46,052,359 46,052,359
3. Thue va cac khoan phai n()p nhf.I nLl'&c 313 V.08 4,418,922,394 4,324,823,310
4. Phai tra ngll'&i lao d()ng 314 180,000,000
5. Chi phf phai tra ngan h9n 315
.
3. Phai tra n()i b() ngan h9n 316
7. Phai tra theo tien d() ke ho9ch hqp a6ng xay dl,J'ng 317
3. Doanh thu chll'a thl!C hi~n ngan h9n 318
3. Phai tra ngan h9n khac 319 2,533,950,943 2,387,633,360
6. 1o. Vay va nq thue tai chinh ngan h~,rn 320
11. Dlf phong phai tra ngan hc:in 321
12. Quy khen thU'&ng phuc lqi 322 60,559,652 60,559,652
13. Quy binh on gia 323 -
14. Giao dich mua ban lc:ii trai phieu Chinh phu 324
11. NQ' dai h~n 330 75,931,807,273 65,958,807,273
1. Phai tra ngU'ai ban dai hc:in 331 34,307,807,273 34,307,807,273
2. NgU'ai mua tra tien tfU'&c dai h<:tn 332
3. Chi phi phai tra dai hc:in 333 .
'
..
I
4. Phai tra n(li b(l ve von kinh.doanh 334
..,
,C
5. Phai tra noi bo dai hc:in 335
~
6. Doanh thu chU'a thl)'c hi$n dai hc:in 336
~
~
7. Phai tra dai hc:in kh8c 337 '
8. Vay va nq thue tai chfnh dai hc:in 338 V.09 41,624,000,000 31,651,000,000
9. Trai phieu chuyen doi 339
1o. co phieu U'u aai 340
11 . Thue thu nh$p hoan lc:ii phai tra 341
12. Dlf phong phai tra dai hc:in 342
13. Quy ph8t trien khoa hQc va c6ng ngh$ 343
J.V6N CHU SO HO'U 400 962,489,950,625 962,113,554,289
-
. v6n chu s6' hfiiu 410 962,489,950,625 962,113,554,289
. v6n g6p cua chu s6' hfiiu 411 934,273,600,000 934,273,600,000
Co phieu pho thong c6 quyen bieu quyet 411a 934,273,600,000 934,273,600,000
co phieu U'u aai 411b
.
. Th~ng dU' von co phan 412
. Quyen ChQn chuyen doi trai phieu 413 .
. Von khac cua chu s& hCru 414
co phieu quy 415
7. 6. Chenh 1$ch danh gia 1"3i tai san 416
7. Chenh 1$ch ty gia hoi doai 417
8. auy dau tU' phat trien 418 849, 189,834 849,189,834
9. Quy ho trq s~p xep doanh nghi$p 419 -
10. Quy khac thuoc von chu s& hi}u 420 283,063,278 283,063,278
11. LQ'i nhu~n sau thu~ chU'a phan ph6i 421 27,084,097,513 26,707,701,177
- LNST chU'a phan phoi luy ke den cuoi ky tm&c 421a 26,707,701,177 25,047,013,266
- LNST chU.a phan phoi ky nay 421b 376,396,336 1,660,687,911
12. Nguen von dau tU' XDCB 422
13. LQ'i ich c6 dong khong kiem soat 429
II. Ngu6n kinh phi va quy khac 430 - -
1. Nguen kinh phi 431
2. Nguen kinh phi da hlnh thanh TSC8 432
T6NG CQNG NGU6N V6N 440 1,222,460,568,638 1,187'153,465,057
Hoa Binh, ngay 31 thang 03 nam 2011
NGU'OI LAP BIEU KE TOAN TRU'ONG
NGUYEN TH! TUYET TRAN KIEN CU'ONG
:.
8. CONG TY C6 PHAN CONG NGHl~P KHOANG SAN BiNH THU~N
E>ja chi: Khu ph6 11, Binh Tan, La Gi, Binh Thu~n
BAO cAo TAI CHlNH
Quy I nam tai chinh 2017
Mau s6: Q- 020
•... ,...
'
DN - BAO cAo KET QUA KINH DOANH - Q~Y
(Tii' ngay 01 thang 01 nam 2017 a~n ngay 31 thang 03 nam 2017)
Chi tieu
1. Doanh thu ban hang va cung cap djch vu
2. Cac khoan giam trli doanh thu
3. Doanh th'u thu§n v~ ban hang va cung cap
d!ch vy (10 = 01 - 02)
4. Gia von hang ban
5. Lc;»i nhu~n g(>p v~ ban hang va cung cap
d!ch vy(20=10-11)
6. Doanh thu ho<?t d¢ng tai chinh
7. Chi phi tai chinh
- Trong d6: Chi phi lai vay
8. Phan lai lo trong c6ng ty lien doanh lien ket
9. Chi phi ban hang
1O. Chi phi quan ly doanh nghiep
Ma chi IThuy~t
tieu minh
01 V.01
02
10
11 V.02
20
21 V.03
22
23
24
25
26
Quy nay nam
nay
Quy nay nam
trlJ'cYC
s6 ioy k~ tU> d§u Is6 luy k~ tU>.d§u
nam d~n cu6i .
quy nay (Nam
nay) ·
riam,d~n cu6i
quy nay (Nam .
' trlJ'6'c)
32,349,173,500 I 69,304,437,395 I 32,349,173,500 l 69,304,437,395
32,349,173,500 I 69,304,437,395 I 32,349,173,500 I 69,304,437,395
31 ,652,743,500 I 68,104,343,595 I 31-,652,743,500 I 68,104,343,595
696,430,000 I 1,200,093,800 696,430,000 I 1,200,093,800·
756 838,000,000 756 I : 838,oOo,ooo:
'
65,982,365 65,982,365
225,935,336 625,821 ,536 225,935,336 625,821 ;536.
~tt- -~~> ~.,.~ : ..... ,
•
9. 11. Lc;>'i nhu~n thu~n tU> ho~t d(>ng kinh
'
doanh{30=20+(21-22)+24-(25+26)} 30 470,495,420 1,346,289,899 470,495,420 1,346,289,899
12. Thu nhap khac 31
13. Chi phi khac 32
14. Lc;>'i nhu~n khac(40=31-32) 40 - - - -
15. T6ng lc;>'i nhu~n k~ toan trU'6'c
.
thu~(50=30+40) 50 470,495,420 1,346,289,899 470,495,420 1,346,289,899
16. Chi phi thue TNDN hi$n hanh 51 V.05 94,099,084 269,257,980 94,099,084 269,257,980
17. Chi phi thue TNDN hoan l<:!i 52 V.05
18. Lc;>'i nhu~n sau thu~ thu nh~p doanh
nghi~p(60=50-51-52) 60 V.06 376,396,336 1,077,031,919 376,396,336 1,077,031,919
18.1 Lc;ri nhu?n sau thue cua cong ty m~ 61
18.2 Lc;ri nh~?n sau thue cua c6 dong khong ki~m soat
I
62
19. Lai ca ban tren c6 phieu(*) 70
.
20. Lai suy giam tren c6 phieu 71
Binh Thu~n, ngay 31thang03 nam 2017
NGU'OI LAP BIEU KE TOAN TRU'ONG
1~ av
NGUYEN TH! TUYET TRAN KIEN CU'ONG PHJ;M TH! HINH
. .
10. CONG TY c6 PHAN CONG NGHleP KHOANG SAN BiNH THU~N
E>ja chi: Khu phi> 11, Binh Tan, La Gi, Binh Thu~n
BAO cAo TAI CHINH
Quy I nam tai chinh 2017
Mau s6: Q- 030
DN ,
- LU'U CHUYEN TIEN re
(TiP ngay 01thang01 nam 2017 clen ngay 31thang03 nam 2017
Ma Thuy Luy k~ tU> a§u Luy k~ tU> a§u
Chi tieu chi ~t nam d~n cu6i quy nam d~n cu6i quy
tieu minh nay(Nay) nay(TrU'6'C)
·-.
I. LU'u chuyen ti~n tU> hoc;it dQng kinh doanh
1. Tien thu tli ban hang, cung cap dich Vl,l va doanh thu
khac 01 48 803 014 172
..
2. Tien chi tra cho ngU'cYi cung cap hang h6a va djch Vl,l 02 -9 930 650 000 -51 138 669 698
3. Tien chi tra cho ngU'6'i lao d(?ng 03 - 180 000 000 - 240 000 000
~
4. Tien lai vay da tra 04
5. Thue thu nh$p doanh nghi$p da n(?p 05
6. Tien thu khac tli ho~t d(?ng kinh doanh 06
7. Tien chi khac cho ho~t d(?ng kinh doanh 07 -39 780 876 669 -162 575 027 664
LU'u chuyen ti~h thu§n tU> hoc;it dQng kinh doanh 20 (49,891,526,669) (165,150,683,190)
II. LU'u chuyen ti~n tU> hoc;tt dQng d§u tU'
1.Tien chi de mua sam, xay dl,mg TSCf) va cac tai san
dai h~n khac 21
2.Tien thu tiY thanh ly, nhU'qng ban TSCD va cac tai san
dai h~n khac 22
3.Tien_chi cho vay, mua cac cong Cl,l nq cua dan vi khac 23
4.Tien thu hoi cho vay, ban l~i cac cong Cl,l nq cua dan vi
khac 24 -
5.Tien chi dau tU' g6p v6n vao aan vi khac 25 -
6.Tien thu hoi dau tU' g6p van vao dan vi khac 26
7.Tien thu lai cho vay, co tlic va lqi nhu$n dU'qc chia 27 756 • 23 647 509
LU'U chuyen ti~n thu§n tU> hoc;tt dQng d§u tU' 30 756 23,647,509
Ill. LLI'u chuyen ti~n tU> hoc;it dc;>ng tai chinh
1.Tien thu tli phat hanh co phieu, nh$n van g6p cua
chu s& hU>u 31
11. 2.Tien chi tra v6n g6p cho cac chu s6' hCl'u, mua lc;ii co
phieu cua doanh nghi$p da phat hanh 32
3.Tien thu tu di vay 33 9 973 000 000 14 762 500 000
4.Tien chi tra nq goc vay 34 - 325 000 000
-
5.Tien chi tra nq thue tai chinh 35
6. Co tLi'c, lqi nhu~n aa tra cho chu s& hCl'u 36
LU'u chuy~n ti~n thu§n tl.P ho~t d<)ng tai chinh 40 9,973,000,000 14,437,500,000
LU'u chuy~n ti~n thu§n trong ky (50 =20+30+40) 50 (39,918,525,913) (150,689,535,681)
..
Tien va tU'ang dU'ang tien dau ky 60 40 064 422 827 151 284 813 911
Anh hU'&ng cua .thay doi ty gia hoi aoai quy doi ng~c;ii t$ 61
Ti~n va tlJ'O'ng dlJ'O'ng ti~n cu6i ky (70 =50+60+61) 70 145,896,914 595,278,230
Binh Thu~n, ngay 31 thang 03 nam 2017
NGU'OI L.i;P BIEU KE TOAN·TRU'ONG
NGUYEN TH! TUYET TRAN KIEN CU'ONG
12. CONG TY co PHAN CONG NGmi::r KHOANG SAN BiNH THU~N
Dia chi: Khu ph6 11, phucmg Blnh Tan, thi xa La Gi, tinh Blnh Thu?n, Vi~t Nam
Bao cao tai chinh kit thuc ngay 3110312017
BAN THUYET MINH BAO cAo TAI CHiNH
Quy 1Niim2017
I. D~C DIEM HO~T D<)NG
1. Hinh thfrc so· hii'u van
Cong ty C6 ph~n Cong nghi~p Khoang san Binh Thu?n (sau day vi~t tit la ''Cong ty") du9c thanh l?p va ho;:it
d()ng theo Lu?t Doanh nghi~p Vi~t Nam theo Gi§y cht'.mg nh?n dang ky kinh doanh s6 3600802882 do SO' I<e
ho;:ich va D~u tu tinh Blnh Thu?n dp l~n d~u vao ngay 22 thang 04 nam 20 I0, thay d6i l~n thCr 14 ngay 23
thang 11 nam 2015.
Tr~1 s6" chinh cua Cong ty: Khu ph6 11 , phuc'rng Blnh Tan, thi xa La Gi, tinh Blnh Thu?n, Vi~t Nam
V6n di~u l~ cua Cong ty: 934.273.600.000 VND.
2. 'Linh vi.i·c kinh doanh: Khai thac, kinh doanh kim lo;:ii va cac qu~ng kim lo;:ii
3. Nganh, ngh~ kinh doanh :
STT Ten nganh ngh~
I - Ban buon kim lo;:ii va qu~ng kim lo;:ii;
2 - Khai thac cat da, soi, d~t set;
3 - Ho;:it d()ng h6 trq tr~rc ti€p cho v?n tai ducmg thi'.1y;
4 - Ban buon nhien li~u rin long khi va cac san phftm lien quan
5 - Cho thue may m6c, thi€t bi, d6 dung huu hinh;
6 - Gia cong ca khi, xl!' ly va trang kim lo;:ii;
7 - Ban buon v?t li~u, thi€t bi lip d~t khac trong xay d~mg;
8 - Nha hang va cac dich v~1 ph~1c v~1 an u6ng luu d()ng;
- - -
9 - Kinh doanh b§t d()ng san, quy~n su· d~mg d~t thu()c chu s6 hu·u, chi'.1 sfr d~mg ho~c di thue:
10 - Ban buon th1,rc ph§m
11 - Ho;:it d()ng dich V~I h6 trq khai thac 1110 va qu~ng khac
4. Thong tin v~ cac cong ty con
- T6ng s6 Cong ty con: 03 cong ty
+ s6 luqng Cong ty con duqc hqp nh§t: 03 cong ty
+ S6 lu9ng Cong ty khong duqc hqp nh§t: 0 cong ty
- Danh sach cac Cong ty con duqc hqp nh§t
STT Ten Cong ty con
I Cong ty TNHH Nang luqng xanh KSA
2 Cong ty TNHH MTV Cong nghi~p khoang san Binh Thu?n BTC
3 Cong ty TNHH MTV Che bi€n Zircon Blnh Thu?n
II. KY KE TOAN, DON VJ TIEN TE SU' Dl)NG TRONG KE TOAN
Ty I~ sO- hii'u
90%
100%
100%
Ky ke toan nam ci'.1a Cong ty bit d~u tt'.r ngay OI1
0I va k€t thlic vao ngay 31 I 12 hang nam.
DO"n vi ti~n t~ su· d~mg trong ghi chep ke toan la d6ng Vi~t Nam (VND)
JO
Ty I~ bi~u
_guy~t _
90%
100%
100%
'
)
.J
,(
13. CONG TY CO PHAN CONG NGHI~P KHOANG SAN BINH THU~N
8ja chi: Khu ph6 11, phuong Blnh Tan, th! xa La Gi, tinh Blnh Thu~n, Vi~t Nam
· Bao cao tai chinh kit thuc ngc'1y 31103~20!_!_
III. CHUAN Ml/C, CHE D<) KE TOAN AP Dl)NG v AcAc THAy DOI
Cid t19 ki loan ap d{l.ng
Cong ty va cac cong ty con ap di,mg Ch@ dQ k@ toan doanh nghi~p ban hanh theo Thong tu 200/2014/TT-BTC
ngay 22/12/2014, Thong tu 53/2016/TT-BTC ngay 21 /03/2016 sli'a a6i, b6 sung 111¢t s6 di~u ct:1a Thong tu
200/2014/TT-BTC cua BQ Tai chinh, cac thong tu v~ vi~c hu·&ng dftn, sua d6i, b6 sung Ch@ d¢ k@ toan doanh
nghi~p va cac quy@t dinh ban hanh chuiin m.rc k@ toan Vi~t Nam, cac thong tu hu&ng dftn, sfra d6i, b6 sung
chuiin 111.rc k@ toan Vi~t Nam do B9 Tai chinh ban hanh c6 hi~u. li,rc d@n thai di~111 k@t thuc nien d9 k@ toan l~p
bao cao tai chinh nam.
Bao cao tai chinh hqp nhat dLrqc l~p theo hu&ng dftn Thong tu· s6 202/2014/TT-BTC ngay 22112/2014 cua B9
tai chinh "Huang dftn phuong phap l~p va trlnh bay bao cao tai chinh hqp nhat"
Tuyen biJ vi vi¢c tuiin thu Chufm m1fc ki toan Vi¢t Nam va Chi t19 ki toan doanh nghi¢p
Co~g ty va cac cong ty con da ap di;mg cac Chuiin m.rc k@ toan Vi~t Nam va cac van ban hu6ng dftn chuiin mrc
do Nha nu&c da ban hanh. Bao cao tai chinh h9·p nhat duqc l~p va trlnh bay theo quy dinh ci:ia tlI'ng chuiin m.rc,
thong tu· hu·6ng dftn tht,rc hi~n Chuiin m.rc k@ toan Vi~t Nam va Ch@ d9 k@ toan doanh nghi~p hi~n hanh dang ap
dmg.
Hinh thtrc s6 ki toan ap d{lng
Cong ty va cac cong ty con ap dmg hlnh tht'.rc s6 k@ toan: Nh~t ky chung.
CO' siJ' lu;rp nhdt bdo ctio tai chinh
Cong tycon:
Cong ty con la don vi do Cong ty my ki~m soat. S1,r ki~m soat t6n t?i khi Cong ty 111! c6 quy~n chi ph6i cac
chinh sach tai chinh va ho?t d9ng cua m9t dO'n vi d~ thu lqi fch kinh t@ tt'.r cac ho?t d9ng nay. Cac Bao cao tai
chfnh ci:1
a cong ty con du·9·c hqp nhat trong cac Bao cao tai chfnh llQ'p nhat tt'.r ngay b~t dfru ki~m soat cl@n ngay
k@t thuc ki~m soat.
Cong ty lien kit.·
Cong ty lien k@t la m9t cong ty ma Cong ty c6 anh hu6'ng dang k~ nhm1g khong phai la cong ty con hay cong ty
lien'doanh cua Cong ty. Anh huong dang k~ th~ hi~n aquy~n tham gia va vi~c dua ra cac quy@t dinh v~ chfnh
sach tai chinh va ho(:lt d9ng cua ben nMn dfru tu nhu·ng khong c6 anh hLro·ng v~ in~t ki~m soat ho~c a6ng ki~m
soat nhung chinh sach nay.
K@t qua ho?t d9ng kinh doanh, tai san va cong nq ct:1a cong ty lien k@t du·qc h9p nhat trong bao cao tai chinh si:r
dmg p11Ltong phap v6n chu s6 ha'u. Cac khoan v6n g6p lien k@t duqc trlnh bay trong bang can d6i k@ toan h9p
nhat theo.gia g6c duqc di~u chinh theo nhU·ng thay d6i trong phftn v6n g6p cua Cong ty vao phftn tai san thuA
n
cua cong ty lien k@t sau ngay mua khoan dftu tu. Cac khoan 16 cua cong ty lien k@t vLrQt qua khoan v6n g6p ct:ia
Cong ty t?i cong ty lien k@t d6 (bao g6m bat k~ cac khoan g6p v6n dai h?n ma thi,rc chat t(;lo thanh dfru tu thufrn
ci:1a Cong ty tC;li cong ty lien k@t d6) khong duqc ghi nh~n.
IV. cAc CHiNH sAcH KE TOAN AP Dl}NG
1. Nguyen t~c ghi nh~n cac khoan ti~n va cac khoan tuO'ng du'O'n~ ti~n:
I. I. Nguyen tiic ghi nhij.n cac khoiin tiin
Cac nghi~p VI kinh t@ phat sinh b~ng ngo(:li t~ duqc quy a6i ra d6ng Vi~t Nam theo t)" gia giao ajch thi,rc t@ CLl3
ngan hang giao djch t?i tho·i di~m phat sinh nghi~p vi,1. Toan b9 chenh l~ch ty gia h6i doai phat sinh trong narn
cua ho(:lt d9ng san xuat kinh doanh, k~ Ca hOC;lt d9ng dfru tu· xay dµng CO' ban GUQ'C h(:lch toan ngay vao chi phi tai
chinh ho~c doanh thu ho(:lt d9ng tai chinh trong nam.
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/
14. CONG TY CO PHAN CONG NGHI~P KHOANG SAN BINH THU~N
f)ja chi: Khu ph6 11 , phuong Blnh Til.n, thj xa La Gi, tinh Blnh Thu~n, Vi~t Nam
Bao c<io titi chinh kit thuc ng~}!_! l/031?__()_! 7
~~~~~~~~~~~~~~~~~~-~~~~~~~-~~~~~
T?i thoi oi€m cu6i nam tai chinh, cac khoan m1,1c ti~n c6 g6c ngo?i t~ ouqc quy o6i theo ty gia mua vao cua
Ngan hang tllU'ong m?i nai doanh nghi~p m6' tai khoan t?i thoi oi€m k€t th(1c nen di;> k€ toan. Chenh IQch ty gia
th1,1·c t€ phat sinh nam va chenh l~ch cy gia do oanh gla l?i s6 du cac khoan m1,1c ti~n t~ t?i thoi di€m cu6i nam
ou9·c k€t chuy€n vao doanh thu hoi;'lc chi phi tai chinh trong nam.
1.2. Nguyen ttic ghi nhij.n cac khoii.n tu<Jng ilu<Jng ti~n: Cac khoan tuong ouung ti~n la cac khoan d.'iu tu ng~n
h?n khong qua 3 thang c6 kha nang chuy€n o6i d~ dang thanh ti~n va khong c6 nhi~u rui ro trong. chuy€n o6i
thanh ti~n k€ tlr ngay mua khoan o<'iu tu 06 t?i thoi oi€m bao cao.
2. Nguyen t~c ghi nh~n hang tbn kho:
2.1. Nguyen ttic tlanh gi<i hang t6n kho: Hang t6n kho ouqc tinh theo gia g6c. Trnong hqp gia tri thu§n c6 th€
th1,1·c hi~n ouqc th~p hon gia g6c thl phai tinh theo gia trj thu§n c6 th€ tlwc hi~n duqc. Gia g6c hang t6n kho bao
g6m chi phi mua, chi phi ch€ bi€n va cac.chi phi lien quan tr1,1·c ti€p khac phat sinh d€ c6 ouqc hang t6n kho 6'
oja oi€m va tr?ng thai hi~n t?i.
Gia g6c cua hang t6n kho mua ngoai bao g6m gia mua, cac lo?i thu€ khong ouqc hoan l?i, chi phf v?n chuy€n,
b6c x@p, bao quan trong qua trlnh mua hang va cac chi phi khac c6 lien quan trrc ti€p o€n vi~c mua hang t6n
kho.
2.2. Phu<Jng ph<ip xac iljnh gill trj hang t6n kho: Gia tri hang t6n kho cu6i ky duqc xac ojnh theo plmong phap
blnh quan gia quy~n.
2.3. Phu<Jng ph<ip h<Jch to<in hang tJn kho: Cong ty ap d1,1ng phum1g phap ke khai tlmong xuyen d6 lwch loan
hang t6n kho. · ,
2.4. Lij.p dlf phong giii.m gia hang t6n kho: D1,1· phong giam gia hang t6n kho ouqc l?p vao thoi oi€m cu6i nam
la s6 chenh l~ch giu·a gia g6c cua hang t6n kho 16n hon gia tri thu§n c6 th€ tlwc hi~n ouqc ci:ia ch(mg. Phu011g
phap l?p d1,1· phong giam gia hang t6n kho la l?p theo s6 chenh l~ch giua s6 dr phong phai l?p nam nay v6'i s6
d1,1· phong oa l?p nam trn6'c chua sll' dmg h€t dftn o€n nam nay phai l?p them hay hoan nh?p.
3. Nguyen t~c ghi nh~n cac khoan phai thu thuO'ng ml;li va phai thu khac:
3.1. Nguyen ttic ghi nhij.n: Cac khoan phai thu khach hang, khoan tra trn6'c cho nguoi ban, phai thu n(>i b(>, va
cac khoan phai thu khac t?i thoi di€m bao cao, n€u:
- Co thoi lwn thu h6i hoi;tc thanh toan du6'i I nam ouqc phan lo?i la Tai san ng~n lwn.
- C6 tho·i h?n thu h6i hoi;'lc thanh toan tren I nam ou9·c phan lo?i la Tai san dai h?n.
3.2. Lij.p dlf phbng phii.i thu kluJ iloi: Di,r phong nq phai thu kh6 ooi th€ hi~n ph<'in gia tri dr ki€n bi t6n th~t ci:1a
cac khoan nq phai thu c6 kha nang khong ouqc khach hang thanh toan o6i v6'i cac khoan phai thu t?i tho·i oi€m
l?p bao cao tai chinh.
D1,1· phong phai thu kh6 ooi ouvc l?p cho tl'.mg khoan nq phai thu kh6 ooi can cu· vao tu6i n9· qua h?n ct:1a cac
khoan 119· hoi;'lc d1,1· ki€n mfrc t6n th~t c6 th€ xay ra c1,1 th€ nhu sau:
8 6i v6'i nq phai thu qua h?n thanh toan tlwc hi~n theo o(mg l1U'6'ng dftn t?i Thong tu s6 228/2009/TT-BTC ngay
07I 1212009 cua 8(> Tai chinh c1,1 th€ nlm sau:
+ 30% gia tri obi v6'i khoan n9· phai thu qua h?n tl'.r tren 6 thang 0€11 du6'i I nam.
+ 50% gia trj obi v6'i khoan nq phai thu qua lwn tl'.r I nam o€n du6'i·2 nam.
+ 70% gia trj obi v6'i khoan nq phai thu qua h?n tCr 2 nam o@n dtr6'i 3 nam.
+ 100% gia tri o6i v6·i khoan nq phai thu tl'.r 3 nam tr6' len.
4. Nguyen t~c ghi nh~n va kh§u hao tai san c6 dinh:
4.1. Nguyen tdc ghi nhij.n TSCD hiru hinh
12
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15. C()NG TY co PHAN CONG Ncmi:;r KHOANG SAN BiNH THU~N
E>ia chi: Khu ph6 11, phuong Blnh Tan, thi xii La Gi, tinh Blnh Thu?n, Vi~t Nam
Bao cao tai chfnh kit thuc ngay 3110312017
Tai san c6 dinh duqc ghi nh~n theo gia g6c. Trong qua trlnh si:r dmg, tai san c6 dinh duqc ghi nh~n theo nguyen
gia, hao mon luy k@ va gia tri con l(;li.
4.2. Phu<Jng phdp kltdu hao TSCD hiru hinh: Khiiu hao duqc trich theo phuung phap dm':rng th~ng. ThO'i gian
khiiu hao phu hqp v6i Thong tu s6 45/2013/TT-BTC ngay 25/04/2013 cua Be) Tai chinh va du9·c u6c tinh nhu
sau:
Phuong ti~n v~n tai
Thi€t bi van phong
Cac tai san khac
5. Nguyen t~c ghi nh~n cac khoan ctfiu tu tai chinh
5.1. Nguyen tiic ghi nhij,n
06 - 10 nam
03 - 05 nam
03 - 05 narn
Khoan dftu tu vao c6ng ty con, c6ng ty Iien k€t du9·c k@ toan theo phuong phap gia g6c. Lqi nhu~n thuftn duqc
chia tCr c6ng ty con, c6ng ty lien k€t phat sinh sau ngay dftu tu· ghi nh~n vao bao cao k€t qua ho?t d<)ng kinh
doanh. Cac khoan duqc chia khac la khoan giam tru· gia g6c dftu tLr.
5.2. Lij,p df!' phong cac khoan ddu tu- tai chlnh
Df!' phOng cac kltoan ddu tu- tai cltlnlt dai hq,n: D1,r phong dftu tu· cho m6i khoan dftu tu tai chinh b~ng s6 v6n
da d§u tu va tfnh theo c6ng tht'.rc sau: .
MU'c d1,r phong t6n
thiit cac khoan dftu tu
tai chinh
V6n g6p th.fC t~
ct:1a cac ben t?i t6
cht'.rc kinh t€
v6n chu
s6 hCi'u tlwc x
c6
V611 dftu tu ct:ia doanh nghi~p
T6ng v6n g6p th.rc t~ ct:ia cac
ben t?i t6 cht'.rc ki nh t~
Bao cao tai chinh hqp nhiit da lo?i trU- toan be) gia tri cua cac khoan dftu tu vao cac c6ng ty con
6. Nguyen t~c ghi nh~n va v6n hoa cac khoan chi phi khac:
Chi phi tra trn6c ngin h(;ln: La cac lo?i chi phi tra trn6c n~u chi lien quan d€n nam tai chinh hi~n t?i thi du9·c ghi
nh~n vao chi phi san xuiit kinh doanh trong nam tai chinh.
Chi phi tra tru6c dai h(;ln: La cac lo?i chi phi th.rc t€ da phat sinh nhung c6 lien quan d~n k€t qua ho?t d<)ng san
xuiit kinh doanh ct:1a nhi@u nien de) k@ toan.
7. Nguyen t~c ghi nh~n cac khoan phai tra thuo-ng ml(li va phai tra khac
Cac khoan phai tra nguai ban, phai tra n<)i be), phai tra khac, khoan vay t?i tho·i di~m bao cao, n€u:
• C6 thO'i h?n thanh toan du6i I nam duqc phiin lo?i la Nq ngin h(;ln.
• C6 thO'i h?n thanh toan tren I nam duqc phiin lo?i la N9· dai h(;ln.
• Tai san thi€u chO' xii" ly duqc phiin lo?i la Nq ngin h(;ln.
• Thu€ thu nh~p hoan l?i duqc phiin lo?i la Nq dai h(;ln.
8. Nguyen t~c ghi nh~n v6n chu sO- hfru
V611 dftu tu· cua cht:1 s6 hi:i"u duqc ghi nh~n theo s6 v6n th1,rc g6p ct:1a chu s6 hCi'u.
Lqi nhu~n sau thu@ chua phiin ph6i la s6 !qi nhu~n tU- cac ho?t d<)ng cua doanh ngh1~p sau khi trU- cac khoan
di@u chinh do ap dmg h6i t6 thay d6i chinh sach k~ toan va di@u chinh h6i t6 sai s6t tr9ng y@u ci:ia cac nam
tru6c
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16. CONG TY CO PHAN CONG NGHleP KHOANG SAN BiNH THU~N
Dia chi: Khu ph6 11 , phu"<'.mg Blnh Tan, thi xa La Gi, tinh Binh Thu~n, Vi~t Nam
Bao cao tai chinh kit thuc ngay 31/0312017
9. Nguyen t~c trich l~p cac khoan di}' trii' cac quy tir IQ'i nhu~n sau thu~:
Lqi nhu~n sau thu§ thu nh~p doanh nghi~p sau khi du:gc I-l()i d6ng quan tri phe duy~t duqc trfch cac quy theo
Di~u I~ Cong ty va cac quy dinh phap ly hi~n hanh, se phan chia cho cac ben dva tren ty I~ v6n g6p.
10. Nguyen t~c va phuO'ng phap ghi nh~n doanh thu
JO. I Doanh thu ban hang tlu·f}'c ghi nhij.n khi a6ng tlu'Ji thOa miin cac tli~u ki¢n sau:
- Ph~n 1
611 n:1i ro va !qi fch gin l i~n v6i quy~n s6 hu·u san phim ho~c hang h6a da duvc chuy~n gia~ cho nguo·i
mua;
- Cong ty khong con nim giu· quy~n quan ly hang h6a nhu· nguoi s6 hu·u hang h6a ho~c quy~n ki~m soat hang
h6a;
- Doanh thu duqc xac djnh tuong d6i chiG chin;
- Cong ty da thu duqc ho~c se thu du·9·c !qi fch kinh t~ tll' giao djch ban hang;
- Xac dinh du;qc chi phi lien quan d§n giao djch ban hang
10.2. Doanh thu cung cap djch v~ dU'qc ghi nh~n khi k~t qua cua giao dich d6 duqc xac d!nh m()t each dang tin
c~y. Trub'ng hqp vi~c cung dp djch v1,1 lien quan d§n nhi~u ky thi doanh thu duqc ghi nh~n trong ky theo k§t
qua ph~n cong vi~c da hoan thanh vao ngay l~p Bang Can d6i k§ toan cua ky d6. K§t qua cua giao dich cung
cfrp djch YI,! dU'qc xac djnh khi th6a man cac di~u ki.~n sau:
- Doanh thu duqc xac djnh tuong d6i chic chin;
- C6 kha nang thu du·qc !qi fch kinh t~ tt'r giao dich cung dp dich v1,1 d6;
- Xac dinh dLrqc ph~n cong vi~c da hoan thanh vao ngay l~p Bang can d6i k§ toan;
- Xac di nh duvc chi phf phat sinh cho giao dich va chi phi a~ hoan thanh giao dich cung dp dich v~1 do
Ph~n cong vi ~c cung dp dich v1,1 da hoan thanh duvc xac djnh theo phuung phap danh gia cong vi~c hoan
thanh.
10.3. Doanh thu hoq.t tl{Jng tai chinh: Doanh thu phat sinh tt'r ti~n lai, ti~n ban quy~n, c6 tt'.rc, I9·i nhu~n duqc
chia va cac khoan doanh thu ho~t d()ng tai chinh khac duqc ghi nMn khi th6a man a6ng thoi hai (2) di~u ki~n
sau:'.
- C6 kha nang thu du9·c J9·i ich kinh t§ tt'r giao dich d6;
- Doanh thu duqc xac djnh tu·o·ng dcSi chic chin.
C6 tt'.rc, lqi nhu~n aLrqc chia duqc ghi nMn khi Cong ty duqc quy~n nh~n c6 tfrc ho~c duqc quy~n nh~n lqi
nhu~n tt'r vi~c g6p v6n.
11. Nguyen t~c va phuO'ng phap ghi nh~n chi phi ban hang va chi phi quan ly doanh nghi~p
Chi phi ban hang va chi phi quiin Ly doanh nghi¢p: la cac khoan chi phi gian ti~p plwc v1,1 cho ho~t d()ng phan
ph6i san phim, hang hoa, cung dp dich v1,1 ra thi trum1g va di~u hanh san xufrt kinh doanh ct'.ia Cong ty. MQi
khoan chi phi ban hang va quan ly doanh nghi~p phat sinh trong ky auvc ghi nh~n ngay vao bao cao k~t qua
ho~t d(mg kinh doanh ct'.ia ky d6 khi chi phf d6 khong dem l~i lqi ich kinh t~ trong cac ky sau.
12. Nguyen t~c va phU'O'ng phap 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 thui thu nhij.p doanh nghi¢p (TNDN) hi¢n hanh: Chi phi thu~ TNDN hi~n hanh th~ hi~n t6ng gia tri
ci:ia s6 thu§ phai tra trong nam hi~n t~i va s6 thu§ hoan l~i. Chi phi thu§ thu nMp doanh nghi~p hi~n hanh duqc
xac dinh tren w s6 thu nh~p chju thu§ va thu§ sufrt thu§ TNDN trong nam hi~n hanh. Thu nh~p chiu thu§ khac
v6i lqi nhu~n thu~n duvc trinh bay tren bao cao k~t qua ho~t d()ng kinh doanh vi khong bao g6m cac khoan thu
nh~p hay chi phi tfnh thu§ ho~c auvc khfru trt'r trong cac nam khac (bao g6m ca 16 mang sang, n§u c6).
14
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17. CONG TY CO PHAN CONG NGHIE:P KHOANG SAN BiNH THU~N
Dia chi: Khu ph6 11, phU'ong Binh Tan, thi xa La Gi, tinh Blnh Thu~11, Vi~t Nam
· Bao cao tai chinh kit thuc ngcly 3110312017
Yi~c xac djnh chi phi thu€ TNDN can ct'.r vao cac quy djnh hi~n hanh v~ thu€. Tuy nhien nhi:i"ng quy djnh nay
thay a6i theo tl.rng thoi ky va vi~c xac djnh sau cling v~ thu€ TNDN tuy thu('>c vao k€t qua ki~m tra ci:1a w quan
thu€ c6 th§.m quy~n.
Thui thu nh(ip hoan llJ-i: Duve tinh tren co sa cac khoan chenh !~ch t<;im thcJi giu·a gia trj ghi s6 ci:ia cac khoan
m1,1c tai san ho~c cong nq tren Bang can ct6i k€ toan va co· so tinh thu@ thu nh~p. Thu@ thu nh~p hoan l<;ii dU'Q'C
xac djnh theo thu@ suit thu@ TNDN d~r tinh se ap d~mg cho nam tai san duvc thu h6i hay n9· phai tra_dll'Q'C thanh
toan. Tai san thu€ thu nh~p hoan l<;ii chi dLr9·c ghi nh~n khi chitc chitn c6 di:1 lqi nhu~n tfnh thu€ trong tu·ong lai
d~ sl!' d~mg cac khoan chenh !~ch t<;im thai OU'Q'c khclu tru'.
Khong bu tru· chi phi thu@ thu nh?p doanh nghi~p hi~n hanh v6'i chi phi thu€ TNDN hoan l<;ii.
13. Cac nguyen t~c va phu·o-ng phap k~ toan khac
Cu siJ' l{ip Bao cao tai chinh h(Yp nhdt: Bao cao tai chinh hqp nhclt duqc l~p va trinh bay d1,1·a tren cac nguyen
titc·va phll'ong phap k@ toan co ban: co s6 d6n tich, ho<;it d(,)ng lien t1,1c, gia g6c, phl.1 hqp, nhclt quan, th~n tr9ng,
tr9ng y@u, bu tru va c6 th~ so sanh. Bao cao tai chinh hqp nhclt do Cong ty l~p kh6ng nhim phan anh tinh hinh
tai chinh, k@t qua ho<;it d('>ng kinh doanh va tinh hinh IU'u chuy~n ti~n t~ theo cac chu§n m1,1·c k@ toan, ch@ d9 k@
toan hay cac nguyen tile va thong I~ k€ toan dU'Q'C chclp nh~n chung t<;ii cac mr6'c khac ngoai Yi~t Nam.
Ctic ben lien quan: M9t ben OU'Q'C xem la ben lien quan a€n Cong ty n€u c6 kha nang ki~m soat Cong ty hay c6
anh hU'6ng tr9ng y@u a€n cac quy€t djnh tai chinh va ho<;it d(.)ng cua Cong ty.
15
/
18. V- Thong tin b& sung cho cac khoan mi.ic trinh bay trong
01. Ti~n
- Ti~n m~t
- Ti~n gt:ri ngan hang
C{)ng
02. Phai thu khach hang
a, Phiii thu cua kh<i.ch hang ngiin h£Jn
- DNTN Nguy~n Thanh Giang
- Cong ty CP LQJOTON
- Cong ty CP Khoang san va VLXD Gia Lai
- Cong ty TNHH MTV Ch~ bi~n cat Binh Thu~n
- Cong ty c6 ph§n KT va CB khoang san Yen Bai
- Cong ty CP Khoang san luy~n kim mau
- Cong ty CP Khoang san Hoa Binh
- Cong ty TNHH Tu v~n - TK - XD Phu Hoa
Cong ty TNHH thep Vi~t long
- Cac d6i tu911g khac
b, Phai thu cua kltach hang dai hfJn
C{)ng
03. Tra tmO-c cho ngm'ri ban
a, Trit tru:<fc clw ngu:Oi ban ngiin h(Jn
- Cong ty CP D§u tu va Phat tri~n Cong nghi~p Bao Thu
- Cong ty TNHH Nang-Lu911g Xanh KSA
"Cong ty TNHH D§u tu Xay di,mg Ngoi nha d§u tien
- Cong ty TNHH H~nh Van
- Cong ty TN HH Tu v~n - TK - XO Phu Hoa
- XIAN BEST ELECCTRICAL FURNACE
TECHNOLOGYCO.,LTD
- KEEN STEP SHIPPING LTD
- Cong ty CP HU-u Thinh
ii"'/"""-~,--, ()_ ~-'-•,,,
s6 cu6i ky Sb dflU ky
87,857,752 211 ,379,085
58,039,162 40,058,043,742
145,896,914 40,269,422,827
s6 cu6i ky s6 aiiu ky
224,860,056,674 189,275,965,820
25,332,230,000 25,332,230,000
900,000,000 900,000,000
69,845,599,045 69,845,599,045
341,550,000 341,550,000
1,7l 8,0_
82,806 1,718,082,806
3,171,907,200 3, 171,907,200
6,866,823,584 6,866,823,584
80,613,706,582 80,613,706,582
35,584,090,854
486,066,603 486,066,603
0 0
-
224,860,056,674 189 275,965,820
s6 cuoi ky So dflu ky
406,087,345,504 406,383,647,470
80,400,000,000 80,400,000,000
16,000,000,000 16,000,000,000
80,000,000,000 80,000,000,000
70,000,000,000 70,000,000,000
150,000,000,000 150,000,000,000
2,959,300,000 2,959,300,000
2.145,000,000 2,145,000,000
1,200,000,000 1,200,000,000
14
. .
19. - Cong ty TNHH D§u tu Sai Gem
- Yi~n khoa h<;>c va Cong ngh~ Mo Luy~n Kim
-Cong ty TNHH MTV XO XNK Hai Duang
- Cac a6i tu9ng khac
b, Trii tru·uc cho ngu·iri ban dai h(m
C(lng
04. Phiii thu v~ cho vay
a, Phiii thu vi cho vay ngiin h(l.n
- Cho ca nhan vay
+ Ba Nguyin Thi Mai
b, Phiii thu v; cho vay dai hr,m
C(lng
c, Phiii thu vi cho vay la cac hen lien quan
12. Nguiri mua trii ti~n trm)'c
a, Ngu·iri mua trii tien truuc ng/in hfJ.n
- Cong ty TNHH Hoang Thien
- Cong ty c6 ph~n KT va CB khoang san Yen Bai
- Cac a6i tu<;>ng khac
b, Nguui mua trii tMn truuc dai hfJ.n
C(lng
14. C:ic khoiin phiii trii, phiii n(lp kh:ic
a, Ngiin hfJ.n
- Ca quan Bao hi~m xa h()i
- Cong ty CP D§u tu· va Phat tri~n Cong nghi~p Bao Thu
- Phai tra khac
h, Dai hfJ.n
C(lng
01. T6ng doanh thu b~n hang va cung dp djch vi.i
1.1.:.:J p" ~ ;....;..~ (.J~ ,;:.-.l!
.~"'
1,000,000,000 1,000,000,000
1,000,000,000 1,000,000,000
600,000,000 600,000,000
783,045,504 1,079,347,470
0 0
4062087,345,504 4062383,6472470
sa cuai quy sa cuai niim
9,285,000,000 9,285,000,000
9,285,000,000 9,285,000,000
9,285,000,000 9,285,000,000
0 0
92285,000,000 9,285,0002000 .
0 0
sa cuai quy
..
sa cuai niim
46,052,359 46,052,359
46,052,339 46,052,339
0 0
20 20
0 0
46,052,359 46,052,359
sa cuai quy sa i!liu fliim
2,387,633,360 2,387,633,360
0
1,377,633,360 1,377,633,360
l,O10,000,000 1,0 l0,000,000
0 0
2,387,633,360 2,387,633,360
Quj 112017 Quj 112016
15
.
20. a, Doanh thu
- Doanh thu cung dp ban hang
C(>ng
02. Gia v6n hang ban
- Gia v6n cua hang da ban
Ci)ng
03. Doanh thu ho~t di)ng tai chinh
- Lai ti~n gl'.ri, !ai cho vay
Ci)ng
05. Chi phi thu€ TNDN hi~n hanh
- Lqi nhu~n k~ toan truck thu~
- Thu nh~p chiu thu~
- Thu~ TNDN phai nqp
06. Lai CO' ban tren ca phi€u
Lqi nh1,1~n k~ toan sau thu~ cua c6 dong Cong ty m~
Cac khoan di~u chinh tang, giam lqi nhu~n k~ toan d~ xac dinh
!qi nhu~n ho?c 16 phan b6 cho c6 dong s6 hil'u c6 phi~u
Lqi nhu~n ho?c 16 phan b6 cho c6 dong Cong ty m~
c6 phi~u dang luu hanh binh quan trong kY (*)
Lai co· ban tren ca phi€u
1i1 I p ~ "-..,/·... .;;.,. llr... .
d
32,349,J 73,500
32,349, 173,500
32,349,173,500
Quy 112017
31,652,743,500
31,652,743,500
Quy 112017
Quy 112017
Quy 112017
.
756
756
470,495,420
470,495,420
94,099,084
376,396,336 .
0
0
93,427,360
4.03
69,304,43 7,395
69,304,437,395
69,304,437,395
Quy 112016
68, I04,343,595
68,104,343,595
Quy 112016
838,000,000
838,000,000
Quy 112016
1,346,289,899
1,346,289,899
269,257,980
Quy 112016
1,077,03 1,9 19
0
0
43,974,399
24.49
16
21. 05. Phiii thu kluic
a) Ngftn lu,m
- Phai thu v~ c6 tt'.rc va !qi nhu~n duqc chia;
- T~rn t'.mg
- Ky cuqc, ky guy;
- Cho rnu'Q'n;
- Cac khoan chi hQ;
- Phai thu khac.
b) Dai h(ln
- Ky CU'Q'C, ky guy;
CQng
06. Hang tbn kho
- Nguyen li~u, v~t li~u
- Hang hoa
CQng
09. Tai siin du dang dai hlJn
xay d[!'ng cO' ban du dang
- Xay dµng co ban
+ Nha may xi Titan
-+- Khac
CQng
.•
SB cuBi ky
Gia tri 01,r phong
357,096,112,674 283,736,395
1,036,464,000 0
197,000,000,000 0
19,220,000 0
0 0
0 0
1,840,428,674 283 ,736,395
146,000,000 0
146,000,000 0
357,242,112,674 283,736,395
SB cuBi ky
Gia gBc Dt.r phong
900,000,000
1,338,111 ,525
2,238,111,525
SB cuBi ky
22,013 ,098,283
2,773,699,500
19,239,398,783
22,013,098,283
aJ_, I ~ ·!:O,· -o ~ dGJl
SB dftu nam
0
0
0
22,013,098,283
2, 773,699,500
19,239,398,783
22,013,098,283
.
SB dftu nam
Gia tri Ot.J· phong
160,096,112,674 283,736,395
l,036,464,000 0
157,200,000,000 0
19,220,000 0
0 0
0 0
1,840,428,674 283 ,736,395
146,000,000 0
146,000,000 0
160,242,112,674 283,736,395
SB dftu nam
Gia gBc Ot.J· phon_g
900,000,000
1,059,725,440
1,959,725,440
'
I
0
0
0
22. 07. Tinh hinh tang, giam TSCD hii'u hinh
Khoiin mi.ic
I. Nguyen gia TSCE> hu·u hinh
SB du· diu niim
SB dlf cuBi niim
11. Gia trj hao mon luji ki
SB du· diu niim
- Kh~u hao trong nam
SB du· cuBi niim
III. Gia trj con lqi ciia TSCE> HH
Bao cao tai chinh
cho nam tai chinh k~t thuc ngay 31103/20 l7
Nha"cfra, vat ki~n M , , h . ~ b. Phu·O'ng tien van Thi~t bi dung cu
· ay moc t 1et 1 , · - · · · ·
true ' · tiii truyen dan quiin ly
7,969,338,946 610,436,755 277,549,607 45,121,050
7,969,338,946 610,436,755 277,549,607 45,121,050
4,620,239,670 610,436,755 277,549,607 45,121,050
0 0 0 0
4,620,239,670 610,436,755 277,549,607 45,121,050
T
A A
ong cqng
8,902,446,358
8,902,446,358
5,553,347,082
0
5,553,347,082
- T~i ngay diu niim 3,349,099,276 0 0 0 3,349,099,276
- Tai ngay cuBi niim 3,349,099,276 0 0 0 3,349,099,276
,, . l ~ - ~::l:. 11 i /N..:JIJ
•
15
23. I0. Cac khoan dfiu tu tai chinh
So cuoi quy So dau nam
Gia !!oc I GT ho·n I' Du ohon Gia !!OC I GT hO'o I' Du ohon
al Chfrn!! khoan kinh doanh O I O 0. o I O 0
b) Dfiu tu n~m !!iii' d~n n!!av dao han 0 0 0 0 0 0
Gia oc Du GTho· 1· Gia &c GT hO' 1·
c) Dfiu tu g6p v&n vao do·n vj khac
So cuoi nam
~-.P.~1:1.!1:1".:'.~.()..~.?.r:~.!X..~?..I1........................................................................................... .......2..3..~.~?2.5..:7.?..1.?.2..?.~.. 0 .....2.}~.?.5..2..5..~J..9.I..:??.~.........2..3..~.~.5.2..5..:7.?..1.?.2..?.~... 0 .....2.}~.~.5..2..5.2?..1.?.2..?.~...
....... ...... ......................... ............................................
+ Cong ty TNHH MTV Cong nghi?p Khoang san Binh
Th.Ll.qr:J3
J~..(QiJ?...s.CJ:..~1!!1:..!.~~°!oL.... .....................................................
174,104,379, 725 0 174,104,3 79,725 174,104,379, 725 . o 174,104,379, 725
.............. .... ........ .......................... ................................................. ................................................. ........................................... .............................................
+ Cong ty TNHH MTV Chi biiefn Zircon Binh Thugn (tj; I? sa
~1!!1:...1..~0.9jJ................................................... ······································································
33,614,295,178 0 33, 614,295, 178 33, 614,295,178 0 33,614,295,178
·············· ............. ··············· ........ ................................................. ................................................. ············································ ..........................................
+ Cong ty TNHH Nang lu:(mg xanh KSA (ty I? sa hflu 88%) 30,807,1 16,365 0 30,807,116,365 30,807,116,365 0 30,807,116,365
~::¢~~-~~--~~()-~~~i.:~:x~~~::~:():~~~~ii~.~-~~-<......::..·::··:..::::::::::::::.::::::·..:·:.::.. ........... ....................... .... ............................ ..... ................................................. ... .... ...................................... .......................................... ··············································
0 0 0 0 0 0
..... ................... ....... ....... ... ................................................. .......... ............ ....................... ............................. ............ ..........................................
- D~u tu vao dan vi khac; 0 0 0 0 0 0
l~. ~ .o )>->,-I ,/UJ/J
. .
24. 11. Phai tra ngu·cri ban s6 cu6i quy s6 d~u nam
Gia tri S6 CO kha nang tra UQ' Gia tri S6 CO kha nang tra UQ'
a) Phai tra ngu-i'ri ban nglin h~n 186,979,325,389 186,979,325,389 152,082,034,814 152,082,034,814
- Cong ty TNHH MTV ChS biSn Zircon
16,011 ,994.426 16,011 ,994,426 16,011 ,994,426 16.011 ,994,426
Binh Thu~n
- Cong ty c6 ph~n KT va CB khoang san
3,417,265.200 3,417,265,200 3,4 I7,265,200 3.417,265,200
Yen Bai
- Cong ty CP Khoang san luy~n kim mau 82,536,193.861 82,536,193,861 82,536,193,861 82.536.193,861
- Cong ty TNHH Nguyen li~u G6m Slr -
1,505,500.000 1,505,500,000
,.
1,505,500,000 1,505,500,000
Xay di,mg Thien Lqi
- Cong ty TNHH Tu v~n - TK - XD Phu
46,985,786.000 46,985,786,000 46,985,786,000 46,985,786,000
Hoa
- Cong ty T,NHH TM DY f)~i Vi~t 1,419,233.604 1.4I9,233,604 1,419,233,604 1.419.233,604
- Cong ty CP Chung khoan VSM 48,000.000 48,000,000 48,000,000 48,000.000
Cong ty TNHH Thep Vi~t Nga 34,181,017.850 34, 181,017,850
- Cac a6i tuqng khac 874.334.448 874,334,448 158,061 ,723 158.061.723
b) Phai trii ngu·cri ban dai h~n 34,307,807,273 34,307,807,273 34,307,807,273 34,307,807,273
- Cong ty CP D~u tu va Phat tri~n Cong
34,307.807.273 34.307.807.273 34.307,807,273 34.307.807.273
nghi~p Bao Thu .
C9ng 221,287,132,662 221,287,132,662 186,389,842,087 186,389,842,087
.~ .::;>.> ?;::' :z. -< J~-<>11
.
25. 15. Vay va nq thue tai chinh
sa cu6i quy Trong nam sa d:iu nam
Vay ngan hang Gia tr!
sa co kha nang
Tang Giam Gia tr!
sa co kha nang
tra n<;>" tra nq·
a, Vay ng~n h:;rn 0 0 0 0 0 0
b, Vay dai h:;in 41,624,000,000 41,624,000,000 9,973,000,000 0 31,651,000,000 31,651,000,000
Vay Ph~m Thj Hinh(*) 41 ,624,000,000 41 ,624,000,000 9,973,000,000 0 31 ,651 ,000,000 31 ,651 ,000,000
O)ng 41,624,000,000 41,624,000,000 9,973,000,000 0 31,651,000,000 31,651,000,000
;
•4
'>- _ :Z: <1? I - U
• #
26. 13. Thu~ va cac khoan phai n()p nha nu·o·c SB diu nam SB phai n()p trong quy
SB da thl}'c n()p trong
quY: SB cuBi quy
_:'!!~!i_~: _l_lQ{>_ --------------------------------------------------- ----------- -------------------- -------------------------------- --- ------------------------ --- ------ ------------------ -- --------
- Thue gia tri gia tang .. O o . . O o
-~-T1~~-~ -th~ -,~hip-<l~~~h- ~-hi-~r- ---------------------------------------------3,-230,-44-3,-i(;9- ------------------54))99))84- -------------------------0- -------------------3",284-,5-42-,253--
-~-Th~-~ -th~ -~hip-~-~ ~h"i~ --------------------------------
,--------------------·96-3,-85-6,"38-2- -----------------------------0- ------------------------·0- ---------------------963-,8-56-,3-82--
:~:f1~~:~:0.iA~::::::::::::~:::::::::::::::::::::::::::::::::::::: ::::::::::::::j ~:q,:~?:~~?~~: :::::::::::::::::::::::::::::~: :::::::::::::::::::::::::q: ::::::::::::::::::::):~9~~:~~~7:~?::
Cong 3,912,651,332 54,099,084 o 4,378,922,394
-~l-~J!~~-~~-l!- ---------------------------------------------------.-------------------------------.--------------------------------·---------------------------.-------------------------------------
Cong 0 0 0 0
.'",<,' ~~ /_'/,/
. ..
27. 16. van chii sO' hfru
a, Bang tlbi chiiu vbn chu sir hii:u
cAc KHOAN MUC THUOC VON CHU so HUU
N<)idung van dftu hr chii sO' hfru
Quy dftu tll' phat Quy khac thu<)c LQi nhu~n sau thu~
Tfing c<)ng
?
chU'a ohan ohai
trien chii so· hfru
SB dU' dftu nam trll'o·c 373,709,418,000 849,189,834 283,063,278 23,567,885,397 398,409,556,509
- Tang v6n trong nam
560,564,160,000 0 0 0 560,564,160,000
tnrac
- Lai trong nam trnac 0 0 0 1,479,127,869 1,479,127,869
sa dU' dftu nam nay 934,273,578,000 849,189,834 283,063,278 26,839,334,966 960,452,844,378
- Lai trong ky nay 0 0 0 376,396,336 376,396,336
- Tang khac 22,000 0 0 0 22,000
sa dU' cuai nam nav 934.273.600.000 849.189,834 283,063,278 27,215,731,302 960.829,262.714
~ t7Z::
Nguai l~p bi~u
l'lguy~n Thi Tuy~t Trio Kien CITerng
.,
· ~~~
.
