BA° CAO TAI CHiNH R1ENG QUOCCIXUNGGIALAI Qui? IIquoccuonggialai.com.vn/upload/files/bao cao tai...
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Transcript of BA° CAO TAI CHiNH R1ENG QUOCCIXUNGGIALAI Qui? IIquoccuonggialai.com.vn/upload/files/bao cao tai...
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1 CONG TY CO PHAN QUOC CliONG CIA LA!
r: jt Nguyen Chi Thanh, Phirimg Tra 13a, TP. Pleiku, Tinh Gia L I-
I DT: 0593820046; 3820061 , Fax: 059-3820549 \.
1: MST: 05900409387 g
1 M 1 1
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LigffECIIRERaC4TERgagEg fli fDIPTalP 1011E5-
IBA° CAO TAI CHiNH R1ENG QUOCCIXUNGGIALAI
Qui? II NAM 2016
Cong ty Cei phAn Quoc Cutng — Gia Lai
Bac) cao tai cffinh neng
Qu9 2 nam 2016
COng ty C6 phAn Qu6c Cutng — Gia Lai
tvlvC LIJC
Trang
Theng tin chung 1
Bac cao &la Ban Gam CI& 2
Bang can dei ke toan rieng 3 - 4
Bac cao ket qua boat Ong kinh doanh rieng 5
Bac cao chuyen tier, te rieng 6 - 7
Thuyet minh bac cao tai chinh rieng 8-36
Cong ty C6 phAn Quoc Cutng — Gia Lai
THONG TIN CHUNG
CONG TY
C6ng ty C6 phan Quac Cutng - Gia Lai ("Citing ty") la cong ty c6 phan duct thanh lap theo Luet Doanh nghiep &Oa Viet Nam theo Gay ChUng nhan Sang kje Kinh doanh ("GCNDKKD") so 3903000116 do SO' Ke hopch va Dau ttr ("KH&DT") Tinh Gia Lai cap ngay 21 thang 3 nam 2007, vá cac GCNDKKD dieu chin h.
C6ng ty dutc niem yat tpi Giao djch ChOng khoan Thanh ph6 HO Chi Minh ngay 9 thong 8 nam 2010 theo Ouse& dijnh se 156/QD-SGDHCM do Tong Clam d6c SO' Giao dich Chia/1g khoen Thenh ph6 HO Chi Minh ky ngay 27 thong 7 nam 2010.
Hoat Clang chinh trong nam hien hanh cua Gang ty la phat trien vá kinh doanh bat clang sari, bao gam cao 6c van pheng vá can ha chung me, cung cap dich %Ai xay cluing c6ng trinh dan dung va ding nghiep, du tif xay cltyng c6ng trInh thuy then, trot-1g cay cao su vã mua ban cao su thanh pham, kinh doanh ca phe va san phern g8.
Citing ty c6 try so, chinh taa lac tai iDutng Nguyen Chi Thanh, Phutng Tra Ba, Thanh ph6 Pleiku, Tinh Gia Lai, Viet Nam va C6ng ty c6 van ph6ng (10 dien taa Ipc ti so 26, Dutng Traci Quac Thao, Quan 3, Thanh ph6 HO Chi Minh, Viet Nam.
HOI BONG QUAN TRI
Cac thanh vien Hai clang Quan tri trong nam va vao ngay lap bao cao nay nhu, sau:
Ba Nguyen Thi Nhu, Loan Ong Lpi The Ha Ong Nguyen Quac Cutng Ong H6 Viet Manh BA Dang Phpm Minh Loan Ba Tran Thi Tuyet
BAN KIEM soAT
Chu tich Thanh vien Thanh vien Thanh vien Thanh vier, Thanh vien
mien nhiem ngay 14 thang 04 nam 2016 b6 nhiem ngay 16 thang 06 nam 2016
Ca° thenh vien Ban kiem soat trong nam vã vac) ngay lap bao cao nay nhu, sau:
Ba Bang Thi Bich Thay Ba Nguyen Thj Dieu Phutng Ong Da° Quang Dieu Ong Nguyen Haw Lam
BAN GIAM DOC
Trutmg Ban Thanh vien Thanh vien Thanh vian
mien nhiem ngay 12 thang 04 nam 2016
b6 nhiern ngay 25 thang 06 nam 2016
Cec thanh vien Ban Gam d6c trong nam va vao ngay lap bao cao nay nhip sau:
Ba Nguyen Thj Nhu, Loan
Tang Gam CI& Ong Lai The Ha
Ph6 Tong Gam d6c Ong Nguyen Quec Cutng
Ph6 Tong Gam d6c
NGIYOI DAI DIN THEO PHAP LUAT Nguti del den theo phap luat cua COng ty trong nem vã vao ngay lap bao cao nay la Ba Nguyen Thi Nhu, Loan.
Thay m Ban Clam d6c: 90496,
Cong ty C6 phan Milk atiang — Gia Lai
THONG TIN CHUNG
Ban Clam d6c C6ng ty C6 phan Quec Cutng — Gia Lai ("Cling ty") tit) trpng trinh bay bao cao nay va bao cto tai chinh hang cila Cong ty cho ky ice toan kat th0c ngay 30 theng 06 nam 2016.
TRACH NHIM CC1A BAN GIAM DOC DOI Val BAO CAO TAI CHENH RING
Ban Clam efec chju trach nhigm dam bat bac) coo tai chinh rieng cho tirng nam tai chInh phan Onh trung thvc va hop 19 tinh hlnh tai chinh rieng, ket qua hopt dOng kinh doanh rieng va tlnh hinh chuyen tin te rieng cOa c6ng ty trong nam. Trong qua trinh lap bao cao tai chinh rieng nay, Ban Gam MSc can phai:
▪ 1ga chon cac chfnh sach ke toan thfch hop va ap dyng cac chinh sach nay mOt cach nhat quail;
• thvc hien cac danh gia va utc tfnh mOt cach hgp 9 va than tong;
▪ neu rO cat chuen mut ké toen ap dyng cho cOng ty c6 cltroc tuan thu hay kheng va tat ca sal lach tong yeu so vti nhDrig chuen myt nay da &rot trinh bay va giai thIch trong bao cao tai chinh rieng; va
10 lap bao ea° thi chinh rieng tren c set nguyen vac hoot d'Ong lien tyc trey trutng hop kh6ng the cho rang C6ng ty s6 tiep tyc boat dOng.
Ban Clam d6c chiu tech nhigm dam ban viac cac s6 sach ke ban thich hop duvc 1Lru giO, d phan anh tinh hlnh tai chinh rieng cüa Gong ty, vai dO chinh xac hop 19, tpi bet ky thoi diem nao va dam bac rang cac s6 sdch Ice toan tuan tha vol che dO Ice than da &rot ap dung. Ban Gam ttac cling chiu trach nhigm va viec quer) 19 cac tai san dia C6ng ty ve do d6 phai thyt hien cac then phap thfch hop de ngan chan ye phat hian cac hanh vi gian In va nhryng vi pham khac.
Ban Clam d6c cam kat rang Gong ty da tu5n tha nhilmg yeti cau neu ten trong viec lap bao cao tai chinh rieng ken, theo.
CONG BO CCU\ BAN GIAM DOC
Theo 9 kien cua Ban Gam MSc, boo cao tai chInh hang kern theo phin anh trung thvc va hyp 19 tinh hinh tai chfnh rieng cOa COng ty vao ngay 30 thang 06 Warn 2016, kat qua hopt dOng kinh doanh rieng va tinh hinh 11w chuyen tier, te rigng cho nam tai chinh ket thdc ding ngay phif hop v61 cac Chuan myt ke than Viet Nam,Che ef0 ke toan doanh nghigp Vigt Nam va cac quy dinh phap 19 cO lien quan den viac lap ye trinh bay bao cao tai chinh tai chinh rieng.
C6ng ty la c6ng ty mg c6 cac cang ty con va dang trong qua trinh hoan thenh bao cao tai chinh hop nhat dm Gong ty va °sac cang ty con ("Tap (loan") cho ky ke toon ket thlic vao ngay 30 thang 06 nam 2016 ci4 dap Ong cac quy dinh ye ceng b6 thong tin hian hanh. Nguti s& dung boo coo tai chfrth rieng can dpc bao cao thi ch1nh rieng nay cung v61 bao cat, tai chinh hop nil& da de cap de c6 duct day dii thong tin ye tlnh hinh tai chinh hop nhat, ket qua host Ong kinh doanh hop nhat Nth tinh hinh chuyen tien te hop nhat dm Tap doer'.
Ng IS 2016
2
Ong ty CO plian Qu5c Ctrimg - Gia Lai B01-DN
BANG CAN COI KE TOAN RIENG
Vao ngay 30 than° 06 nam 2016
Ma se TA! SAN Thuv •
et minh
Ngay 30 thhng 06
main 2016
Ngay 31 thing 12
nam 2015
100 A. TAI SAN NGAN HAN 7,025,010,403,873 5,618,326,016,491
110 1. Tien vã cac khoan tuvyng dtrang tien 4 15,407,193,328 14,935,166,590
111 1. Tien 15,407,193,328 14,935,166,590
112 2. Cac khoan Wang &rang tin
120 a NU hi MI chinh ngdn hp 16,959,400,000 16,580,000,000
121 1. Chirng khoan kinh doanh
122 2. Dv phong giam gia cherng khoan kinh doanh
123 3. Dau tll n6m giCr den ngay dao han 5 16,959,400,000 16,580,000,000
130 It Chc khoan phai thu ngan han 551,578,184,542 307,357,025,811
131 1. Phai thu khach hang 6 371,405,963,168 157,812,383,862
132 2. Tra trutc cho nguti ban 6 107,940,713,872 54,603,676,714
135 5. Phai thu ye cho vay ngan hpn 5,000,000,000 5,000,000,000
136 6. Phai thu ngan han khac 7 101,734,536,727 124,443,994,460
137 5. Dip phang phai thu ngan han kh6 d6i (34,503,029,225) (34,503,029,225)
139 8. Tai sin thieu 6116 x0, 19
140 M. Hang ten kho 8 6,428,407,211,625 5,273,198,968,902 141 1. Hang tan kho 6,486,759,531,505 5,331,626,025,953 149 2. Dv phong Om gia hang tan kho (58,352,319,880) (58,427,057,051)
150 IV. Tai san ngan hyn khdc 12,658,414,378 6,254,855,188 151 1 Chi phi tra trut ngen han 105,212,121 152 2. Thue gia hi gia tang &roc khiu trey 673,456,914 5,528,784,973 153 3. Thue va cac khoin khac
phai thu Nha nutc
1,115,624,763 726,070,215
155 4. Tai san ngen han khac 10,764,120,580
200 B. TAI SAN DAI HAN 1,779,126,293,020 1,914,401,950,804 210 I. Cac khoon phai thu dai hon 9 206,252,800,000 236,922,214,000 216 6. Phai thu dai Nn khac 206,252,800,000 236,922,214,000 220 It Tai san cO cllinh 10 296,948,265,669 298,901,489,842 221 1. Tai san có dinh hiru hlnh 249,295,150,168 251,267,148,176 222 Nguyen gia 320,901,087,023 316,603,765,318 223 Gia tri khau hao luy ice (71,605,936,855) (65,336,617,142) 227 2. Tai sin có dinh v6 hlnh 11 47,653,115,501 47,634,341,666 228 Nguyen gia 47,723,569,120 47,694,169,120 229 Gia tri khau trey lery kó (70,453,619) (59,827,454) 240 IV. Tai san der dang dai bon 12 420,485,565,607 357,841,107,812 241 1. Chi phi san xuk, kinh doanh do dang dal han
242 1. Chi phi xay dvng co ban do dang 420,485,565,607 357,841,107,812
250 V. Du tu, tai chinh del hyn 13 855,307,901,744 1,020,665,139,150 251 1. Diu Ur vao cong ty con 508,009,090,930 787,117,055,294 252 2. Diu kr vac) c6ng ty lien kit, lien doanh 387,797,006,663 276,339,461,279 253 3. Diu kr gap von yao den vj khac
254 4. Dir phong giam gia du tit dai [Ian dai han
(40,498,195,849) (42,791,377,423)
VI. Tai san clai han khdc 131,760,000 72,000,000 1. Chi phi trth truck dai han 131,760,000 72,000,000
270 TONG CQNG TAI SAN 8,804,136,696,893 7,532,727,967,295
3
4
Nguyen Da Thai Ke toan trithng
Gong ty C6 phan Qu6c Wiring - Gia Lai 801-DN
BANG CAN DOI KE TOAN RIENG ( tiep theo)
Vao ngay 30 thang 06 narn 2016 VND
NGUON VON Thuy
4t minh
Ngay 30 thang 06 NMI 31 thAng 12
nam 2016 narn 2015 ma ad
C. NO PHAI TRA 4,981,940,828,384 3,739,082,259,990 300
310 L Ncy non hfn 3,847,097,574,722 2,213,430,228,844 311 1. Phai tra ngutri ban 15 45,750,734,809 35,380,348,863 312 2. Ngveri mua tra tien trutc 15 169,362,020,019 112,557,987,614 313
3. Thue ya GAG khan 04 Op Nha nut 16 11,628,336,650 9,265,783,264 314 4. Ph& tra nguitri lao Ong 2,514,824,327 1,473,511,658 315 5. Chi phi phai tra 17 322,239,641,756 329,833,413,726 318 6.Doanh thu diva thvc hien nail han 18 589,065,991,007 413,056,024,199 319 7. Phai tra ngan hpn khac 19 1,568,909,990,657 791,586,662,791 320 8. Vay va n6 thue tai chfnh ngan [Ian 20 1,138,954,905,424 519,293,886,656
321 9. Dv phOng phai tra ngan ban 322 10. Q0y khen thverng, ph0c lqi (1,328,869,927) 982,610,073
330 IL N7 dAi han 1,134,843,253,662 1,525,652,031,146
333 2. Chi phi phai tra dal han /7 154,934,075,366 96,399,184,594
337 7. Phai tra di Ilan khac 291,396,000 291,396,000
338 8. Vay ve nq thue tai chinh dai hpn 20 979,617,782,296 1,428,961,450,552
400 D. VON CHO SO' HCYU 21 3,822,195,868,509 3,793,645,707,305
410 1. VOA chi; sde Wu 3,822,195,868,509 3,793,645,707,305
411 1. V6n g6p dm chi' so' hCru 2,751,293,100,000 2,751,293,100,000
412 2. Thang du v6n c6 phan 807,235,430,600 807,235,430,600
415 3. C6 phi6u guy' (1,690,000) (1,690.000)
418 4. Quit du tv phat tri6n 35,249,925,221 35,249,925,221
421 6. Lqi nhuan sau tha chua phan ph6i 228,419,102,688 199,868,941,484 421a LNST chva pan ph6i10y16 den cu6i ky twat 199,868,941,484 182,094,554,117 421b LNST chua phan ph& kjf nay 28,550,161,204 17,774,387,367
440 TONG COG NGUON VON 8,804,136,696,893 7,51,727,967,295
Nguyen Thi Kim Dung Nguti lep
Nay 20 thang 07 nam 2016
Gong ty CO plian Oak Cueing - Gia Lai B02-DN
SAO CAO KET QUA HOAT DONG KINH DOANH RIENG
cho kYkO wan Wet thk ngay 30 thang 06 clam 2016
CHI TIEU Ma se
Th. Qui? II nem den can
Lay le tn, Ai nom Muth
Nam nay Nam trutc Nam nay Nam trutc
1.Doanh thu ban hang va cung 1
cap djch vu 181,726,718,712 61,551,618,133 264,693,607,650 105,431,092,549
2.Cac khoan giam hie Doanh thu 2 (827,925,000) (1,695,750,000)
3.Doanh thu thuan v6 ban hang 10 va cung cap djch vy 22 181,726,718,712 60,723,693,133 264,693,607,650 103,735,342,549
4.Gia v6n hang ban va djch vy 11
cung cap 23 (178,198,528,126) (54,326,178,590) (254,041,226,265) (91,055,459,978)
5.L nhuan Op va ban hang va 20 cung cap (3ch vy 3,528,190,586 6,397,514,543 10,652,381,385 12,679,882,571
6.D thu hot Ong tai chinh 21 22 74,658,595,098 1,068,776,127 75,100,283,303 2,049,670,354
7.Chi phi tai chinh 22 25 (39,237,389,319) (3,097,829,125) (43,666,394,383) (6,650,867,163)
Trong c16: Chi phi 15i vay 23 25 10117,011,076 (3,655,305,950) (14,464,647,988) (7,208,343,988)
8.Chi phi ban hang 25 24 (2,633,675,363) 248,057,559 (3,120,990,096) (61,326,995)
9.0 Phi quail 19 doanh nghi6p 26 24 (2,126,088,761) (2,565,717,457) (4,698,320,571) (4,135,044,782)
10.Lqi nhu5n thuan tie hot 30 Ong kinh doanh 34,189,632,241 2,050,801,647 34,266,959,638 3,882,313,985
11. Thu nhap khac 31 25 1,405,478,171 492,459,750 4,280,322,982 726,044,237
12.Chi phi khac 32 25 (2,783,098,814) 716,574,166 (3,033,098,814) 97,981,684
13.Lqi nhu5n khac 40 (1,377,620,643) 1,209,033,916 1,247,224,168 824,025,921
14.1-6ng LN ki than &vac thu6 50 32,812,011,598 3,259,835,563 35,514,183,806 4,706,339,906
15.0 Phi thu6 TNDN hiOn hanh 51 (6,904,948,025) (284,028,567) (7,410,472,831) (307,339,685)
16.T Nhap thua TNDN ho5n loi 52
17.Lqi nhu5n sau thu6 TNDN 60 25,907,063,573 2,975,806,996 28,103,710,975 4,399,000,221
Phan b6:
17./ Lpl Ich clia CD KKS
17.2 C6 Clang clia Cong ty
18. Lai ca ban ten c6 phiau 70
19.Lal suy giam ten c6 phiau 71
/
Nguyan Thi Kim Dung
Nguti lap
Nguyen Da Theri Ke than throng
Ngay 20 thang 07 nam 2016
5
Cling ty CO phan QuOc WON - Gia Lai
B03-DN
BAO CAO LU'U CHUYEN TIEN TE RIENG cho k ke toan kelt thoc ngay 30 thang 06 nam 2016
Ma SO
CHI TIEU Thuyet minh
Cho ki ice toan
keit th tic ngay 30 Mang 06 nam 2016
Cho IQ Ice Wan
lief thOc ngdy 30 thang 06 nem 2015
I. LU'U CHUYEN TIEN TO' HOAT BONG KINH DOANH
1 Lqi nhuan trwerc thu6 35,514,183,806 4,706,339,906 Dieu chinh cho cac khoon:
2 Khau hao TSCIE) va BIDSOT 5,992,843,644 6,575,747,536 3 Cac khoan dv phang (2,367,918,745) (1,608,325,135) 4 Lai ,i6 chenh Itch ti, gia hoi doai (105,203,169) 397,616,980 5 Lai, 16 tir host d6ng du by (46,697,997,834) (2,049,670,354) 6 Chi phi lai vay 14,464,647,988 7,208,343,988
8 Lqi nhtlan tit, hog Ong kinh doanh truck thay dOi von kru dOng 6,800,555,690 15,230,052,921
9 Tang giam cac khoan phi thu 520,318,120,209 96,468,448,708 10 Tang, Om hang ton kho (942,867,098,176) (630,199,032,155) 11 Tang, Om cac khaki phial ha 712,251,533,906 439,997,948,927 12 Tang giam chi phi tra trutc (164,972,121) (7,356,153,718) 13 Tien lal vay da ha (18,362,931,970) (6,718,311,743) 14 Thus thu nhap doanh nghiep da M6p (3,622,102,741) (465,340,215) 15 Tien thu khac tit hopt dcjng kinh doanh 16 Tien chi khac cho host deng kinh doanh (2,311,480,000) (1,148,285,800)
20 Ltru chuyen ti6n thuin ter hog dOng kinh doanh 272,041,624,797 (94,190,673,075)
II. WU CHUYEN TIEN TO'
HOAT BONG DAU TLII 21 Tien chi de mua sem, xay dvng TSCE) va tai san
dai ban khac (128,742,223,389) (11,969,089,520) 22 Tien thu tit thanh ly tai san c6 cljnh, tai san clai ban
khac 23 Tien chi cho vay, mua cac ceng cu na cOa dun vj
khac (88,580,256,500) 24
Tien thu hei to, cho vay 25 Tien chi du tty gap vein vao dan vj knee (168,057,551,020) 26 Tien thu MN du tv g6p veni vao dan vj khac 27
Tien thu lai cho vay, c6 tilt ve Igi nhuan duet chia 205,753,907 2,049,670,354
30 Ltvu chuyen Uri thuan ter hog Ong du ttv (296,594,020,502) (98,499,675,666)
III. LU'U CHUYEN TIEN TU'HOAT DQNG TAI CHINN
33 Tien thu tir di vay 337,660,000,000 170,932,314,203 34 Tien chi ha no goo vay (312,635,577,557) (55,604,000,000) 40 Ltru chuyen Wen thuin tir
hoat dOng tai chinh
f
25,024,422,443 115,328,314,203
Cong ty CO ph'Sn QuOc Cueing - Gia Lai B03-DN
BAO CAO LIM CHUYEN TIEN TE RIENG
cho quY tai chinh ket thec ngay 30 thang 06 narn 2016
VND
Ma so
CHI TIEU Thuyet minh
Cho 10) ke toan
kat thoc ngay 30 thang 06 nem 2016
Cho IQ Ice than
kat thoc ngay 30 thang 06 nem 2015
Tang (giant) tier) vã twang &rang Oen thuan 50 trong kk 472,026,738 (77,362,034,538)
60 , Tien va twang dwang ti6n du kk
anh hutng dm thay d6i ti gia
14,935,166,590 106,258,661,987
70 ‘ Tien va twang &rang tin cu6i kk 15,407,193,328 28,896,627,449
4
w L
Nguyin TN Kim Dung Nguti lap
Nguygi; Da Thal Ke toan tnyang
Ng en Tlf is Loan Ton m doc
Ngay 20 thong 07 nam 2016
7
Cong ty CO phan QuOc Cutng — Gia Lai
B09-DN
THUYET MINH BAO CAO TAI CHINN RIENG vao ngay 30 thang 06 nem 2016
1. THONG TIN CONG TV
Gang ty CO phan Quac Cutng - Gia Lai (tang ty") là c6ng ty ce phan duct thanh lap theo Luat Doanh nghiep cOa Viet Nam theo Giey Cheng nhan Dang ky Kinh doanh sO 3903000116 do Se Ke hoach ve Deu to' ("KH&DT") Tinh Gia Lai cep ngay 21 thang 3 nem 2007 va cat Gray ChOng nhan Sang ky Kinh doanh dieu chinh.
Gong ty dã duct chInh thee niern yet tei S& Giao dich ChOng khoan Thanh ph6 I-16 CM Minh vai ma giao dich QCG vao ngty 9 thang 8 nam 2010 theo Quyet dirth sO 156/Q0-SGDHCM do Tong Gam d6c S& Giao dich Ch&ng khoan Thanh ph6 HO Chi Minh ky ngay 27 thang 7 nam 2010.
Hoat dOng chinh trong nernhien tai cOa C6ng ty la phat then va kinh doanh bet Ong san bao gem cao ac van phang va can he cho time, dau tv xay dvng c6ng trinh they then, treng cay cao su va mua ban cao su thanh phern, kinh doanh ca phe va san pham go.
COng ty c6 try see chInh Clang ky tai &rang Nguyen Chi Thanh, Phvang Tra Ba, Thanh phO Pleiku, Tinh Gia Lai, Viet Nam. Cang ty c6 met chi nhanh la Nha may They dien lagrai 2, toa lac Wi Lang HLO, xa la TO, Huyen Is Grai, Tinh Gia Lai, Viet Nam va met van phong di dien toa !pc tai S6 26, Duteng Tran Quec Thao, Quen 3, Thanh ph6 HO CM Minh, Viet Nam.
56 Wing nhan vien a:fa Gong ty ngay 30 thang 06 nam 2016 It 195
2. Ca Sa TRiNH BAY
2.1 Chudn myv va Ch4 cfg Ice toan ap dyng
Bac cao tai chfnh riengcua C6ng ty duct trinh bay bang clang Viet Nam ("VND") phU hap v61 Che de ke toan doanh nghiep Viet Nam va cat Chuan mut Ice toan Viet Nam khac do BO Tai chinh ban hanh theo:
• Quyet dinh sO 149/2001/QD-BTC ngay 31 thang 12 narn 2001 ve viec ban hanh b6n Chuan mvc ke toan Viet Nam Mat 1);
• Quyet dinh sO 165/2002/OS-SIC ngay 31 thang 12 nam 2002 ye viec ban hanh say Chun nye ke toan Viet Nam pet 2);
• Quyet dinh se 234/2003/QD-BTC ngay 30 thang 12 nam 2003 ye viec ban hanh sau Chuen mut Re toan Viet Nam (Bet 3);
• Quyet dinh so 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ve viec ban hanh sau Chun mvc Ice toan Viet Nam (DO 4); va
▪ Ouse& dinh sO 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ye viec ban hanh bOn Chun mvc ke toan Viet Nam (Dot 5).
COng ty áp dung che de ke toan doanh nghiep ban hanh theo thong to' so 200/2014/TT-BTC ngay 22/12/2014 cOa BO twang Be TN chinh
Theo de, bang can del ke toan rieng, bao cao ket qua boat clang kinh doanh hang, bao cao tau chuyen tier) te rieng va cat thuyet minh bao cao tai chinh hang duvc trinh bay kern theo vá viec se, dung boo cao nay kh6ng denh cho cac dal tveng khOng duct cung cep cac thong tin ye cac the tyc, nguyen tec va th6ng le ke toan tpi Viet Nam \fa han nCra khang duct chO dinh trinh bay tInh hlnh tai chinh, ket qua hoat dOng kinh doanh chuyen tien te theo cac nguyen tac ye thang l Re toan duvc chap nhan rang rai cac nvoc va lanh th6 khac ngoal Viet Nam.
COng ty la cang ty me c6 cac °Ong ty con ye Clang trong qua trinh hoan thanh bac cao tai chfnh help nhat cua Mfg ty va cac cang ty con ("Tap doan") cho ky Ice toan kM thtic ngey 30 thang 06 nam 2016 de dap Ong cac quy dinh ye c6ng b6 thong tin hien hanh. Nguti se, dung bao cao tai chinh rieng can doc bao ea° tai chinh rieng nay cOng vai bao cao tai chinh hep nhat da de cap de c6 divot day de theng tin ye tInh hlnh tal chinh hap nhat, ket qua hoat clang kinh doanh hot nhat va tinh hlnh lvu chuyen tien te hap nhat cue Tap doen
C6ng ty CO phOn Quoc Ciyang — Gia Lai
609-DN
THUYeT MINH BAO CAO TAI CHINN RING (tiep theo) vao ngay 30 thang 06 nam 2016
2. case' TRINH BAY (hap theo)
2.2 Hinh thOic so' ice toan ap Ong
Hinh they s6 ke toan &rot áp dung cilia COng ty la What ky chung.
2.3 ke toan nam
KS' ke toan nam cüa Deng ty áp dyng cho viec lap bSo can tai chInh hang bat du tO ngay 1 thang 1 va ket thik Nay 31 thang 12.
2.4 Dan vi tin tos& dyng trong ice toan
Bao cao tai chinh rieng dutc 10p bang dan v tien te su, dung trong ke toan cOa Gong ty IS VND.
3. TOM TAT CAC CHiNH SACK Kt TOAN CHU Yeti
3.1 Tien va twang cloang tier)
Tien vá cac khoen tuang throng tien bao gam tien mat tai guy', tien gel ngan hang, cac khoan du ngan hpn CO thai han g6c khOng qua ba thang, CO tinh thanh khoan cao, c6 kha nang chuyen dal de clang thanh cac lueng hen xec dinh va khOng c6 nhieu rei ro trong chuyen del thanh Ban.
3.2 Hang Mn kho
Hang ton kho dutc ghi nhen theo gia thap hem giOia gia thanh e4 dtra mei san pharn den vi tri va dieu kien hian tai va gia hi thuan c6 the thut hian duct.
GIS tri thuan 05 the thut hien duet là gia ban utc tinh cilia hang ton kho trong dieu kien kinh doanh !Dinh thutng trip chi phi utc tinh de hoan thanh va chi phi ban hang utc tinh.
C6ng ty ap dung phuang phap Re khai thutng xuyande hpch toan hang ten kho gia tri duet xac dinh nhu, sau:
Nguyen vat lieu, dung cy - chi phi mua theo phusang phap binh quan gia quyan
Thanh pham va chi phi san - gia van nguyen vat lieu vS lao dOng trtrc ti4p cOng chi xugt, kinh doanh cia dang phi san xu6t chung Co lien quan dutc phan ba dua
ten mot de hoat Tang blnh Mating theo phaang phap 'Dinh quan gia quyen.
C6ng ty CO phAn QuOc Cutng — Gia Lai B09-DN
THUYET MINH BAO CAO TAI CHINN RIENG (tiep theo) vao ngay 30 thang 06 nam 2016
3. TOM TAT CAC CHiNH SACH Kt TOAN CHO YEU(tiep theo)
3.3 Hang Mn kho (tiep theo)
• phOng glérn gie hang ton kho
Dui phong giàm gia hang tOn kho duct frith lep cho phan gia tri ckr kien b ton that do cac khan suy giâm trong gia tri (do Om gia, hi, hang, kern pharn chat, 101 thevi v.v.) c6 the xay ra doi vai nguyen vat lieu, thanh pram, hang h6a tOn kho khac that quyen sey heru ca COng ty
tren bang chivng hqp live sty suy giám gia tn ti ngay Wet thec ky ke trail nam.
S6 tang hoc giàm khoan du, phOng giam gia hang tOn kho duct hach tan vao gia von hang bantrong nam.
Hang h6a bet ((Ong ben
Bat dOng san duct mua hoc duct xay chfrng de ban trong qua trinh hopt dOng binh thutng tea COng ty, khong phai de cho thue hoc cher tang gia, duct ghi nhen la hang h6a bat dOng san theo gia tap han giCra gia thanh de dtra moi san pan den vj trf va dieu kien hien tai và gia trj than CO the thut hien dutc.
Gia thanh ceia hang h6a bat Ong san bao gem:
is. Chi phi ten se, dung dat \re tien thue Tat;
s. Chi phi xay cluing tra cho nha tau; va
s. Chi phi Jai vay, chi phi tu, yen, thiet ke, chi phi san lap, den be giai phOng met bang, phi tu, yen, thue chuyen nhutng Cat, chi phi quan ly xay du,ng chung, và ac chi phi lien quan khac.
Hoa tiring kh6ng hoar' !pi thanh than cho nhan vien kinh doanh hay nep thi de ban bat dOng san duct tinh vao chi phi khi thanh toan.
Gia trj than CO the thut hien duct la gie ban utt tinh cüa hang h6a bat dOng sari trong diet.) kien kinh doanh bit-1h thuttng, tren gia thj truttng vac) ngay bao cao ve chiet khau cho gia trj thai gian °Oa don tiOn, neu clang ke, vá tar chi phi Litt tInh de hoan thanh va chi phi ban hang vac tinh.
Gia von cua bat &Ong san da ban &rot ghi nhen tren bao cao ket qua hoat Ong kinh doanh rieng dtra tren cac chi phi trut Wep tao thanh bat dOng san c16 vá chi phi chung dint plan 136 ten ca se, din tfch ttrang Crng cia bat dOng san db.
3.4 Cac khohn ph& thu
Cat khoan phai thu divot trinh bay ten boo cao tai chfnh riengtheo gia tri ghi sO cac khoan phai thu ter khach hang a phai thu khac sau khi cen ter cac khoan do, phong duct lap cho cac khan phai thu kh6 dol.
Dy, ph6ng nq phai thu kh6 doi the hien pan gia tri ceia cac khan ph& thu ma Gang ty cly kien khOng c6 kha nang thu hei tai ngay ket thee ky ke tan nam. Tang hoec giam sO city tai khoan di,, phong dtrqc hach loan vao chi phi quan Ii doanh nghiep tren bao cao ket qua host dOng kinh doanh rieng.
3.5 Tal shn c6 ctinh hUts hinh
Tai san ce djnh hew hinh duct the hien theo nguyen gia trer di gia trj hao mon lOy ke.
Nguyen gia tai san 06 djnh hiru hInh bao gem gia mua va nherng chi phi CO lien quan tut tiep den viec dtra tai san vao sell sang host dOng nhu, dui kien.
Cac chi phi mua sem, nang cep va d6i mai tai san cO djnh duct ghi tang nguyen gia cQa tai san va chi phi bao tri, sera chiva &rot hach tan vao bao cao ket qua hoat dOng kinh doanh rieng khi plat sinh.
Khi tai san ce djnh hiru hinh dutc ban hay thanh ly, cac khan lal hoc 6 chat sinh do thanh ly tai san (la pan chenh lech giCra giCra tien thu than te, viec ban tai san vai gia trj con al tea tai san) duct hach toan vac bao cao ket qua hoat dOng kinh doanh hang.
.71
10
COng ty CO phan <nee Cueing — Ia Lal
1309-DN
THUYET MINH BAO CAO TAI CH1NH RIENG (tiep theo) vao ngay 30 thang 06 nam 2016
3. TOM TAT CAC CHiNH SACH KE TOAN CHU YEU theo)
3.6 TM sthn tin hinh
Tai san v6 hinh duct ghi nhan theo nguyen gia tar di gia tri hao mon lOy ke.
Nguyen gia tai san cO dinh v6 hinh bao goal gia mua ve nhirng chi phi CO lien quan trqc tlep den viec tai san vao SD dung nhu, do kian.
Cac chi phi nang cep va Oi mai tai san ve hinh duct ghi tang nguyen gia cüa tai san va cac chi phi kith° duct hpch toan vao bao cao ket qua heat Ong kinh doanh hang khi phat sinh.
Khi tai san v6 hinh duct ban hay thanh 19, cac khoan al hoc 16 phat sinh do thanh 19 tai san (16 phan chenh lach giCra giCra tien thu thuan tit viec ban tai sari yeti gia tri cOn lei cua tai san) duct hpch toan vao kat qua hopt Ong kinh doanh rieng.
QuAn s& dyng clet
Tian thue dat tra truttc cho cac hop Ong thue dat CO hieu Iqc trutt nam 2003 va duct cep Clay chOng nhan guyen sir dyng dat duct ghi nhan la tai san v6 hinh theo quy dinh cOa Thong tu, sO 45/2013/TT-BTC do BO Tai chfnh ban hanh vao ngay 25 thang 4 nam 2013 hutrng dbn cheid0 quan ly, sO, dung va trich khau hao tai san cO dinh.
3.7 MAE, hao va hao mon
Khau hao tai san c6 dinh hiru hinh va hao mon tai san c6 dinh v6 hinh duct trich theo phaang phap khau hao &rang thAng trong suet trial gian tiCeu dung odic tfnh cCia cac tai san nhu, sau:
Nha cCra va vat kien tat 5 - 25nam May m6c vã thiet bi 2 - 25nam Phoang tien van tai 2 - 25nam Thiet bi van phong 2- 5narn Phan mem may tinh 2 - 4narn
Thai gian hCru dyng utt tfnh cCia tai san co dinh va t9 l khau hao duct xem xet lal nharn dam bao rang phoang phap va thai gian trich khau hao nhat quan veri loi Ich kinh te dy kien sé thu duct tO, viec sCr dung tai san cO dinh.
3.8 Chi phi di vay
Chi phi di vay bao gem 'al tien vay va cac chi phi khac phat sinh lien quan tat tiep den cac khoan vay cOa Gang ty.
Chi phi di vay duce hpch todn nho chi phi phat sinh trong nam ngopi tay cac khoan &rot von h6a theo nOi dung cOa dopn trap theo.
Chi ph( di vay lien quan troc tiep den viac mua sam, xay dong hoc hinh thanh mOt tai sari cy the can c6 mOt thai gian dO dai de CO the doe vao sCr Ong theo muc dfch dinh truttc hoc de ban duct von Nth vao nguyen gia cOa thi san db.
3.9 Chi phi tra trukftc
Chi phi tra trutt bao gem cac chi phi tra truck ngan han hoc chi phi tra trutt dai hpn tren bang can del ka toan Nang va duct phan b6 trong khoang thoti gian tra trutt hoc 0161 gian cac lqi ich kinh te tirang (mg duet to ra tir cac chi phi nay.
3.10 Cac khoan cats tit
Dau kr yea cac Ong ty con
Cac khoan dau tu, vac) cOng ty con ma trong d6 Cong ty Mm guyen kiern scat &rot trinh bay theo phiyang phap gid gee.
Cac khoan phan phei Ii nhuan ma Canq ty nhan &roc VI' so lqi nhubn lOy ke cOa cac cOng ty con sau ngay COng ty Mm guyen kiem seat duct ghi vao bao cao kat qua haat Ong kinh doanh rieng cOa COng ty. Cac khoan phan ph& khac ducc xem nho phan thu hal cOa cac khoen dau tu, va duct tar vao gia tri Ou kr.
11
C6ng ty CO phAn QuOc along - Gia Lai
B09-DN
THUYET MINH BAO CAO TAI CHINK RIENG (tiep theo) vao ngay 30 tang 06 nam 2016
3. TOM TAT CAC CHINH SACH KE TOAN CHO YEU (tiep theo)
3.10 Cdc khodn data tit (tiep theo)
DAu kr vac) cac cOng ty Ilan St
Cac khoan Mu tit vao cac ding ty lien ket ma trong de Ceng ty c6 anh Wang ang ke duct trinh bay theo phiyang pap gia 96c.
Cac khan phan ph6i lqi nhuan tCr só lqi nhuan than lay Ice ca cac c6ng ty lien itht sau ngay Gang ty CO anh hutng clang Re duvc phan b6 vao bao cao ket qua hopt dOng kinh doanh rieng cOa COng ty. Cac khan phan phol khac duvc xem nhu, pan thu hei cac khan Mu to' va duvc trO, vao gia trj cleu
Dv phOng giám gia tn cac khoan deu tirgOp von Dy phag duct lap cho vi0c giàm gia trj cüa cac khan au ty g6p von vao ngay ket thUc
ke tan theo hutng d'an ca Thong to' sO 228/2009/TT-KC do BO Tai chinh ban hanh ngay 7 tang 12 nam 2009 va Theng se) 89/2013/TT-BTC do BO Tai ch(nh ban hanh ngay 26 tang 6 nam 2013. Tang hoc giâm sO dui tai khan dy phong duvc hach toan vao chi phi tai chfnh trong bao cao ket qua hat dOng kinh doanh hang.
Dau ttr nOrn giCy den ngay ciao hpri
Cac khan cieu to' nOrn giCe den ngay dao hen duvc ghi nhan theo gia 96c. Sau khi nhan ban du, cac khan au ty nay duvc ghi nhan theogia trj CO the thu hói. Cac khan suy giam gia tri dia khan Mu tun& phat sinh &epic hach than vao chi phi trong nam va giam trCr tryt tie!) gia trj cleu
3.11 Cdc khodn ph& tra ve chi phi trich frolic
Cac khan phai tra va chi ph( trich trutc dove ghi nhan cho so tien phai tra trong tying lai lien quan den hang ha va dich vy dã nhn duvc khOng phy thuOc vao viOc COng ty dà nail duct hOa dan cOa nha cung cep hay chin.
3.12 Cac nghldp vy bang ngopi td
Cac nghiep vy pat sinh bang cac dan vj tien te khac v61 dun vi tien to ke loan cüa COng tyVND duvc had, toan theo t9 gia giao dich thyc te vao ngay pat sinh nghiep vy theo nguyen tac sau:
- NghiOp vy lam pat sinh cac khan phai thu duvc hach tan theo t9 gia mua cue ngan hang thuang mai nai C6ng ty chi djnh khach hang thanh tan; va
- Nghiep vy lam phat sinh cac khan phai tra duvc ach tan theo t9 gia ban cOs ngan hang thivang mai nal C6ng ty du, kien giao djch.
Tpi nay ket thit k9 ke tan nam, cac khan myc tien te CO gOc ngooi to duct danh gib lai theo t9 gia giao dich thyc te tel ngay dm bang can del ke tan theo nguyen tec sau:
Cac khan myc tien tO duct phan loai la tai san duct hach tan theo t9 gia mua cue ngan hang thutng mai nai Ceng ty thutng xuyen c6 giao dich; va
- Cac khan myc tier) te duct phan loel la my phai tra duvc hach than theo t9 gia ban cCia ngan hang thusang mai nai C6ng ty thutmg xuyen co giao dich.
Tat ca cac khan chenh tech t9 gia thyc te pat sinh trong nam vá chenh loch do danh gia al s6 du, tien to CO g6c ngoai te mei k9 &tic hach tan vao bao cao ket qua hat dOng kinh doanh rieng.
12
Cong ty CO phAn QuOc Cutng — Gia Lai
I309-DN
THUYET MINH BAO CAO TAI CHINH RIENG (flap theo) vac ngay 30 thang 06 nam 2016
3. TOM TAT CAC CHINE' BACH Kt TOAN CHO YEU (tiop thee)
3.13 Phan chia 191 nhuan
Lqi nhuan thuan sau thue thu nhap doanh nghiep co the chrqc chia cho cat 0:5 Ong khi duvc Lai hei dOng c6 Ong phe duyet va sau khi da frith lap cat guy' M phong thee Dieu 10 oüa Cong ty va cac quy dinh cua phap luat Viet Nam.
COng ty frith lap cat quy dui ph6ng sau tO lqi nhuan thuan sau thue thu nhap doanh nghiep cOa C6ng ty thee de nghj cOa HOi Ong Oil& tri lit duct cat có Ong phe duyet tai Dal hOi Ciong có Ong thutng nien.
QuY dau ttr Va phat Oen
Quy nay duvc trich lap nham phut vy viec m& rOng boat dOng hoc Mu tir chieu sau cua Gong ty.
Qu.9 khen thuang, pink lei
Qu9 nay duct trfch lap de khen thutmg, khuyen khlch vat chat, dem lai lqi (oh chung va nang cao phut lqi cho ceng nhan vien va duvc ghi nhan nhu met khoan ng phai trth ten bao cao tai chinh hang.
3./4 Ghi nhan doanh thu
Doanh thu duvc ghi nhan khi Cong ty CO kha nang nhan duct cat lqi (oh kinh te ca the xac dinh Mot met cach chic chin. Doanh thu &rot xac dinh thee gia trj hqp cat khoan da thu hoac se thu duct sau khi trir di cac khaki chi& khau thvang mai, Om gia hang ban va hang ban bi tra lai. Cac dieu kien ghi nhan cu the sau day cOng phai dint dap Cling khi ghi nhan doanh thu:
Doanh thu ban hang Doanh thu ban hang duct ghi nhan khi cat ri ro twig yeti va cac quyen so+ hi:Yu hang h6a da ductc chuyen sang nguti mua, thutng la trOng v61 viec chuyen giao hang Ma.
Doanh thu bat clOng san hoar; thanh
MOt bit Ong san duct xem nhu la cla ban khi cac rüi ro tong yeu va lqi (oh chuyen sang cho nguti mua, ma thong thutng IA cho hoc Ong khOng c6 dieu kien trao Mi. 661 v&I trutng hqp c6 dieu kien trao d6i, doanh thu chi duct ghi nhan khi cac dieu kien ch0 yeu duct dap Ong.
Doanh thu chuyan nhtrgng quyen see dung clat
Doanh thu duct ghi nhan khi hoan thanh xay dung cc' ser he tang va chuyen giao Mt cho nguti mua.
Tien lai Doanh thu ducc ghi nhan khi tin lai phat sinh tren co s& dOn tich trip khi kha nang thu hal tien lai kh6ng chac chan.
3.15 Thue
Thua thu nhap hian hanh
Tai san thue thu, nhap va thue thu nhap phai nep cho nam hien hanh va cat nam Mitt duct xac dinh bang se tien dy kien duct thu hal hoac phai nOp cho quan thue, clua tren cac MCM thlle suet va cac luat thue co hieu lyt den ngay ket thec ke toan nam.
Thue thu nhap hien hanh duct ghi nhan vac bac) cao ket qua hopt Ong kinh doanh rieng ngoai tre.r trutng hqp thue thu nhap phat sinh lien quan den met khoan mut duvc ghi thing vao von chili so, hCru, trong tubing hoc nay, thue thu nhap hien hanh cling duct ghi nhan truc tiep vao von chO
Cong ty chi ducc PO trey cac tai san thue thu nhap hien hanh va thue thu nhap hien hanh phni tra khi C6ng ty 06 quyen hcyp phap duiqc gitra tai san thue thu nhap hien hanh vol thue thu nhep hien hanh phthi nOp va Gong ty thy dinh thanh toan thue thu nhap hien hanh phai tra va tai san thue thu nhap hien hanh tren co so thuan.
13
Cong ty CO phAn Quoc Cutrig — Gia Lai
809-DN
THUYET MINH BAO CAO TAICHINHRIENG (tiep theo) vac nay 30 tang 06 nam 2016
3. TOM TAT CAC CHINH SACH Kt TOAN CHO YEU (tiep theo)
3.15 Thue(tiep theo)
Thu6 thu nhep hoOn
Thue thu nap hoan at duct xac djnh cho cat khan chenh Itch tam thdi tai ngay ket thik ky ke toannam giCra ca so' tinh thue thu nap ca cac tai san va nq phai tra Va gia tri ghi so ciDa chOng cho muc dich lap bao cao tai ch1nh rieng.
Tha thu nap hoan lai phai tra ducc ghi nhan cho tat a cac khan chenh lech tam tai chju thue, ngopi tar thue thu nhap hoan lai phai tra pat sinh tir ghi nhan ban dau ca mat tai san hay nq phai tra tir mat giao dich ma giao dich nay kharip c6 anh hutng Mn lqi nhuan lie tan hoc lqi nhan tInh thue thu nhap (hoc 16 tInh thue) tl theri diem phat sinh giao
Tai san tha thu nap hoan lai can ducc ghi nhan cho tat a cat chenh lech tam theri duct khau &Cr, gia tr1 duct khau NJ, chuyen sang cac nam sau cüa cac khan 16 tInh thue va cac khan usu dai tha chin sir dung, khi chic chin trong tirang lai sé c6 lqi nhan firth thue de sir dung nhirng chenh Itch tam thai duct khau tnip, cat khoan 16 tinh thue vá cat 1..ru dal thue chin sir dung nay, ngopi trip, tai san thue hoan lai plat sinh tir ghi nhan ban deu caa mat tai san hoc nq pal tra if/ mat giao dich ma giao dich nay khang c6 anh hoeing den lqi nhan ke tan hoc la' nhan tinh tha thu nap (hoc 16 tinh thue) tai tai diem pat sinh giao dich.
Gia tri phi s6 ciDa tai san tha thu nap doanh nghiep han Ipi phai duct xem xet Ipi vao ngay ket tac ky ke tan nam va phai giam gia hi ghi se) caa tai san thue thu nap hail lai den mitt bao dam chat than CO dO II nhuan tinh thue cho pap lqi fch caa mat pan hoc toan ba tai san tha thu nap hoan 'pi duct Si) dung. Cac tai san thue thu nap doanh nghiep hoan Ipi chin ducc ghi nhan truck day &rat xem xet 'pi vao nay kat thOc ky ke tan nam \it dirge ghi nhan khi chac char) c6 du 121 nhuan tinh thue trong tuang lai de c6 the sir dung cac tai san tha thu nap hoan lai chin ghi nhan nay.
Tai san thue thu nap hoan at va thue thu nhap hoan at phai tra duct xac dinh theo thue sat dir tinh se áp dung cho ky ke tan nam khi tai san duct thu hei hay nq phai tra dirqc thanh toan, dqa tren cac mire thue suet va Pat tha c6 bleu lqc vao ngay kat thOc ky ke tan nam. Thue thu nap hoan !pi duct ghi nhan vac) ket qua hopt ging kinh doanh rieng ngopi trip twang hcp thue thu nhap pat sinh lien quan den mat khan mut duct ghi thing \no van chu hCru, trong Inking hqp nay, thue thu nap hoan lai tang dirqc ghi nhan trut tiep vao von chi] sfr hCru.
COng ty chi &vac !DO tile cat tai san thue thu nap ban Ipi va thue thu nap hoar) lai pal tra khi Cing ty cO quyen hqp pap duqc bA trip giCra tai san tha thu nap hien hanh v61 thue thu nhap hien hanh phdi nap va cat tai san thue thu nap hoan lai va thue thu nhap hoan at phdi tra lien quan tha thu nap doanh nghiep duct quan boi cOng mat ca quan thue del voi ding mat dan vi chju thue hoc Cing ty dij djnh thanh tan tha thu nap hien hanh phai nap va tai san tha thu nap hien hanh ten ca ste than hoc thu hoi tai san ding thai veti viec thanh tan nor phai tra trong tirng nam tufang lai khi cat khan tong yeu cOa thue thu nhap hoan Ipi pal tra hoac tai san thue thu nap hoar) Ipi duct thanh tan hoc thu h6i.
14
C6ng ty CO phAn QuOc Cudyng — Gia Lai
B09-DN
THUYET MINH BAO CAO TAI CHENH RIENG (tiep theo) vao ngay 30 thang 06 nam 2016
4. TIEN VA CAC KHOAN TUC/NG DUCYNG TIEN
VND NO)/ 30 thang 06 Ngay 31 thang 12
nom 2016
nam 2015
Tien mPt 3.563.875.142 4.831.497.537 Tien gel ngan hang 11.843.318.186 10.103.669.053
TONG CQNG 15.407.193.328 14.935.166.590
5. DAIJ TI? TAI CHiNH NAM GIO DEN NGAY cAo HAN
VND Ngay 31 thang 12
nam 2015
16.580.000.000
gac tir Pau (6) thang
Ngay 30 thang 06
nam 2016
Tien girl c6 ky ban 16.959.400.000
Day la cac khoan tin gel tai cac ngan hang thyang mai CO theyi hpn den muti hai (12) thang vá huieng lai suth tit 5%/nam den 6%/nam.
6. PHAI THU KHACH HANG NGAN HAN VA TRA TRUCYC CHO NGUtY I BAN NGAN HAN
6./ PHAI THU KHACH HANG NGAN HAN
Ngay 30 thang 06
nam 2016
VND Ngay 31 thang 12
nam 2015
Phai thu cac dei tuvng khac 371.339.962.212 154.675.358.784 Phai thu tO cac ben lien quan (Thuyet mirth so 28) 66.000.956 3.137.025.078
TONG GONG 371.405.963.168 157.812.383.862
Dj phOng phai thu ngan hpn kh6 dOi (19.262.281.732) (19.262.281.732)
6.2. IRA TRUbt CHO NGU'07 BAN NGAN HAN
VND NM/ 30 thang 06 Ngthy 31 thang 12
nem 2016 nam 2015
Ira trut oho cac doi tuvng khac 107.940.713.872 54.603.676.714 Ira tut cho ben lien quan
TONG CQNG 107.940.713.872 54.603.676.714
Dv, phong tra truck ng6n ban kh6 d6i (5.768.057.493) (5.768.057.493)
15
C6ng ty CO phatn QuOc Cutng — Gia Lai
B09-DN
THUYET MINH BAO CAO TAI CHINN RIENG (tiep theo) vac) ngay 30 thang 06 nam 2016
7. PHAI THU NGAN HAN KHAC
VND Ngay 30 thang 06 NA/ 31 thang 12
nam 2016 nem 2015
Pilaf thu tef d6i toying khac 85.038.960.757 116.395.007.812 Phai thu khac tee cac ben lian quan (Thu yét minh s6 28) 16.695.575.970 8.048.986.648
TONG CQNG 101.734.536.727 124.443.994.460
Dtr phong phai thu nOn hen khac khd d6i (9.472.690.000) (9.472.690.000)
16
Cong ty CO phAri QuOc Cutng — Gia Lai B09-DN
THUYET MINH BAO CAO TAI CHiNH RIENG theo) vao ngay 30 thang 06 nam 2016
8. HANG TON KHO
VND NO)/ 30 theng 06 nem 2016 NO)/ 31 thang 12 nem 2015
Gia goo Dv pheing Gia goc Dv phOng
Bat Ming san der clang(*) 6.282.982.644.832 (58.352.319.880) 5.153.493.401.858 (58.427.057.051) Hang heia bat clang san 83.940.253.773 84.581.534.609 Nguyen vat liau 36.813.870A44 37.321.335.720 Chi phi san xuat g8 der dang 42.187.884.443 33.320.830.617 Thanh pharn 9.582.750.414 19.127.279.907 Hang girl di ban 9.240.500.029 921.342.469 Hang h6a khac 22.011.627.870 2.860.300.773
TONG CQNG 6.486.759.531.505 (58.352.319.880) 5.331.626.025.953 (58.427.057.051)
(*) Bat Ong san der dang bao gam cac dv an khu dan Cu' clang then khai nhtr sau:
Ngay 30 thang 06 Mm 2016 VND
Ngay 31 Mang 12 nem 2015 Gie g6c Dv ()hang Gia geic Dv phOng
Dv an khu dan Phut Klan 4.016.791.899.920 3.769.168.514.935 Dv an chung cv Giai Viet 622.378.235.293 540.441.967.421 Dtr an chung cv OCGL II 364.562.050.904 (47.465.420.937) 480.529.123.021 (47.465.420.937) Dv an khu clan cv 16 4 khu 6B 149.573.366.262 (8.100.419.150) 181.831.717.095 (8.100.419.150) Dv an chung ctr The Mansion 71.386.418.474 (2.786.479.793) 66.172.874.233 (2.861.216.964) Dui an khu dan cu Trung Nghia 38.180.991.740 58.457.323.603 Dtr an Thd Thiam 176.937.338.054 56.671.407.230 Dtr an Hdi Chau 841.646.868.857 Cac dv an khac 1.525.475.328 220.474.320
TONG CQNG 6.282.982.644.832 (58.352.319.880) 5.153.493.401.858 (58.427.057.051)
17
Citing ty CO phAn ()Li& Cutng — Gia Lai THUYET MINH BAO CAO TAI CH1NH RIENG (tiep theo) vao ngay 30 thang 06 nam 2016
9. PHAI THU DAI HAN KHAC
B09-DN
Ngay 30 thang 06 NO)/ 31 thang 12
nam 2016 nam 2015
VND
Dau tu, vao hqp dOng hop the kinh doanh ("HDHTKID") Dke an Tan Phong 206.252.800.000 Do, an Luang Dinh COa
TONG CQNG 206.252.800.000
169.000.000.000 67.922.214.000
236.922.214.000
(i) Day It khoan dau tu, cüa Clang ty phat tri4n du, an "Khu cao 69 Can h0 - Thisang mai ven song Tan Phong" tai Khu d4t só 4 - du, an khu dan Cif yen song Tan Phong, phutng Tan Phong, Quan 7, Thanh phe HO Chi Minh, VC Nam, theo Phu lye hop dong só 2, Hop clang Hop tac Kinh doanhs6 22/HDKT/2008 ngay 11 thang 12 nam 2015.
18
C6ng ty CO phAn QuOc Cutng — Gia Lai THUS MINH BAO CAO TAI CHINH RIENG (tiep theo) vao ngay 30 thang 06 nam 2016 10. TAI SAN CO DINH HOU HINH
B09-DN
Nguyen gia:
S6 dau kjr Muatrong kjr Thanh 19
SO cu6i k9
Gia trj khau hao lay 14:
S6 du k9 Khau hao trong k9 Thanh 19
S6 cu6i kit
Gia tri con
S6 clau ky
SO cuOi ky
Nha cUa ve vat kg', frac
141.776.003.161
May moo thiat bj
118.686.500.814
Phuang tian van tai
43.813.691.630
Thiat biven phOng
12.327.569.713
VND
Tong Ong
316.603.765.318 361.421.705 3.935.900.000 4.297.321.705
142.137.424.866 118.686.500.814 47.749.591.630 12.327.569.713 320.901.087.023
28.489.879.131 26.089.085.928 9.639.072.010 1.118.580.073 65.336.617.142 3.472.888.103 2.050.695.414 732.925.290 12.810.906 6.269.319.713
31.962.767.234 28.139.781.342 10.371.997.300 1.131.390.979 71.605.936.855
113.286.124.030 92.597.414.886 34.174.619.620 11.208.989.640 251.267.148.176
110.174.657.632 90.546.719.472 37.377.594.330 11.196.178.734 249.295.150.168
19
C6ng ty CO phan QuOc Cuteng — Gia Lai
1309-DN
THUYET MINH BAO CAO TAI CHINH RIENG(tlep theo) yao ngay 30 thang 06 narn 2016
11. TAI SAN VD HiNH
Quyan see (fling flat
khang th61 ban
Nguyen gia:
Phan iném may tint?
VND
Tang Gang
S6 (Tau ky 47.568.600.000 125.569.120 47.694.169.120
Mua trong ky 29.400.000 29.400.000
S6 cu6i kji 47.568.600.000 154.969.120 47.723.569.120
Gia tri hao mon lay Ice:
SO dau Icy 59.827.454 59.827.454
Hao mon trong kjt 10.626.165 10.626.165
S6 cu6i k9 70.453.619 70.453.619
Gla trj con
SO dau kjt 47.568.600.000 65.741.666 47.634.341.666
S6 cu6i k9 47.568.600.000 84.515.501 47.653.115.501
12. CHI PHI XAY DISNG CO' BAN DO' DANG
VND
NM, 30 thang 06 Ngay 31 thang 12
nam 2016 nam 2015
Dv an n6ng tubing cao su 269.502.606.645 262.585.434.876
Dv anV6 Thi Sau Dv an thy dien lagrai 2
64.388.666.440 82.068.641.067
64.388.666.440 26.156.405.005
Khac 4.525.661.456 4.710.601.491
420.485.565.607 357.841.107.812 TONG GONG
13. CAC KHOAN DAU TAI CHINE! DAI HAN
Ngay 30 thang 06
nam 2016
VND Ngay 31 thang 12
nam 2015
Dau ttr vao cac Gang ty con (Thuyet minh s6 111) 508.009.090.930 787.117.055.294 DAu tut vac cac cang ty lien ket (Thuyet minh s6 13.2) 387.797.006.663 276.339.461.279
TONG GONG 895.806.097.593 1.063.456.516.573
Dv phong giâm gia dau tir tai chinh dal hpn (40.498.195.849) (42.791.377.423)
GIA TRI THUAN 855.307.901.744 1.020.665.139.150
20
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C6ng ty co phAn Qu 6c Outing — Gia Lai
609-DN
THUYET MINH BAO CAO TAI CHINN RIENG(tiep theo) vao ngay 30 thang 06 nam 2016
13. CAC KHOAN EAU TAI CHINH DAI HAN (tigp theo)
13.1 Du ti, ydo cac cling ty con (tigp theo)
HP la c6ng ty c6 phan duvc thanh lap theo GCNDKKD s6 4103006710 do Sdo KH&DT Thanh ph6 H6 Chi Minh cap ngay 14 thang 5 nam 2007, va cac GCNDKKD dieu chinh. HP CO try sify clang kf tai s6 11, Km 9 Xa 10 HA Nal, Phutng Higp PhO, Quan 9, Thenh ph6 H6 Chf Minh, Vigt Nam. Float ging chinh trong narnhign tal cOa HP la du tv va xay dvng cang trinh dan dyng va cang nghigp, san xuat va ban vat lieu xay dcrng.
QCE la c6ng ty c6 phan &rex thanh lap theo GCNOKKD s6 5900409267do 66, KH&DT Tinh Gia Lai cap ngay 12 thang 3 nam 2007, va cac GCNDKKD digu chinh. QCE co try sc) dang kl tai Dutng Nguyen Chi Thanh, TO 1, Phutng Tra Ba, Thanh ph6 Pleiku, Tinh Gia Lai, Viet Nam. Host Ong chinh trong nam hign tai cüa QCE la san xuat, truyen tài va phan phOi din.
QCPK la cang ty trach nhigm tau han c6 hai thenh vien len &rot thanh lap theo Giay CNDKKD s6 0313299902do S& KH&DT Thanh ph6 H6 Chi Minh cap ngay 11 thang 6 nam 2015. QCPK co try sar Clang k9 'tai s6 26 Iran Quac Thao, Phuting 6, Quan 3, Thanh ph6 H6 Chi Minh, Viet Nam. Hoat Ong chinh trong nam hien tai cQa QCPK la kinh doanh bat Ong san, tv van xay dvng, xay thing aing trinh dan dyng va dich vy sCra chCra nha.
BDTDN la c6ng ty trach nhigm hCru han c6 hai thanh vien tr& len duvc thanh lap theo giay chUng nhan dang ki kinh doanh s6 do Si9 SO' KH&DT Thanh ph6 Da Ngng cap. BDTDN c6 try so, chinh tai Phvang Nai Hien DON, Quan San Tra, Thanh ph6 Da Nang. Hopt Ong chinh là kinh doanh bat Clang san va cite clich vy c6 lien quan. Kinh doanh khu van phang, khach san, nha hang, hung tam mua sarn, trung tam hOi nghi, Mn du thuyen, dich vy du lich, clich lip an u6ng, dich vy van chuygn khach du lich
i/C C
QUI
22
C6ng ty CO phAn Quoc Cutng — Gia Lai
THUYET MINH BAO CAO TAI CH1NH RIENG(tiep theo) vac) ngay 30 thang 06 narn 2016
B09-DN
13. CAC KHOAN DAU Tit TAI CHINH DAI HAN (hap theo)
/3.2 Wu tu, yea cdc cling ty lien ket
NA/ 30 thang 06 nam 2016 Ngay 31 thang 12 'Om 2015
Ton cOng ty Linhvuc 7.,10 kinh doanh se, hew -
71, /0 GO g6c Dif pilling Gia tn hop ly sdr hav Gia gOc Dys phOng Gia tri hop lk
Gong ty TNHH Xay Ong ya Kinh doanh Bet Nha Pham Gia dOng sari 43,81 108.266.191.279 (534.905.549) 107.731.285.730 43,81 108.266.191.279 (534.905.549) 107.731.285.730
Gong ty CO phan Bet Giai Viet dOng sari 50 75.000.000.000 - 75.000.000.000 - 75.000.000.000 - 75.000.000.000
COng ty TNHH Bat Sparkle Values dOng sari 30 55.950.000.000 (32.662.477.044) 23.287.522.956 30 55.950.000.000 (32.662.477.044) 23.287.522.956
COng ty CO phan Du lic Hoang Bet Cutng (Wig san 50 - 24.883.270.000 - 24.883.270.000
C6ng ty CO phan Oil& Cutng Lien BM A ("acLAn) dOng sari 30,39 148.580.815.384 (1.234.790.078) 147.346.025.306
Gong ty TNHH Ben du thuyen Da Bat Ngng ("DNM") dOng san 90 33,60 12.240.000.000 (4.430.440.466) 7.809.559.534
TONG CONG 387.797.006.663 (34.432.172.671) 353.364.833.992 276.339.461.279 (37.627.823.059) 238.711.638.220
23
Cong ty CO phAn QuOc Cutng — Gia Lai
THUYET MINH BAO CAO TAI CHINK RIENG(tiep theo) vao ngay 30 thang 06 nem 2016
14. CHI PHI LAI VAY
I309-DN
VOn haa vac) gia tri dy an bet Ong san Chi phi lei vay (Thuyet minh s6 25)
TONG CQNG
Ngay 30 thang 06
nam 2016
72.446.600.620 10.117.011.076
82.563.611.696
VND NO)/ 31 thing 12
nam 2015
176.550.341.792 12.674.512.837
189.224.854.629
15 PHAI TRA NGUtI BAN NGAN HAN VA NGUtil MUA TRA TIEN TRUtt NGAN HAN
15.1 Phai tra ngubti ban ngan ban
Ngay 30 thang 06
nem 2016
19.495.769.905 26,254.964.904
VND Ngay 31 thang 12
nam 2015
34.365.639.473 1.014.709.390
Phai tra cac dói tuvng khac Phai tra cho ben lien quan (Thuyet minh s6 28)
TONG GONG
15.2. Nguitri mua tra Wen &troy nga'n ban
Ben lien quan (Thus/et minh so 28) Cac ben khac
TONG CQNG
16. THUE VA CAC KHOAN PHAI NQP NHA Nireit
VND
Thue thu nhep doanh nghiep Thue khac
TONG CQNG
45.750.734.809 35.380.348.863
NO)/ 30 thang 06
nam 2016
27.488.004.922 141.874.015.097
169.362.020.019
VND Ngay 31 (hang 12
nem 2015
112.557.987.614
112.557.987.614
Ngay 30 thang 06 Ngay 31 (hang 12
nam 2016
9.611.453.571 2.016.883.079
nam 2015
6.921.650.950 2.344.132.433
11.628.336.650 9.265.783.264
24
C6ng ty CO phAn Qu6c Cutng — Gia Lai
THUYET MINH BAO CAO TAI CHINN RIENG(tiep theo) vao ngay 30 thang 06 nam 2016
B09-DN
17. CHI PHi PHAI TRA
Ngay 30 thang 06
nem 2016
VND Ngay 31 thang 12
nem 2015
NgAn ti4n 322.239.641.756 329.833.413.726 Lai vay phai tra 293.935.368.763 298.671.930.451
Khac 28.304.272.993 31.161.483.275
Dal 11411 154.934.075.366 96.399.184.594 Lai vay phai tra 154.934.075.366 96.399.184.594
TONG CQNG 477.173.717.122 426.232.598.320
18. DOANH THU CHU'A THI/C NGAN HAN
Khoan tien nay the hien se) tin ma COng ty xuat hda don thue gia Iii gia tang cho khach hang Ong trutc ben mua cac can hO. Chi tiet nhis sau:
VND Ngey 30 thong 06 Ngay 31 thang 12
nem 2016 nem 2015
Doanh thu chtra thcrc hien
TONG CQNG
589.065.991.007
589.065.991.007
413.056.024.199
413.056.024.199
19. PHAI TRA NGAN HAN KHAC
Phai tre ben lien quan (Thuyet minh s6 28) Phai trth ben khac
TONG CQNG
Ngay 30 theng 06
nem 2016
738.416.999.838 830.492.990.819
1.568.909.990.657
VND Ngey 31 thang 12
nem 2015
632.329.399.838 159.257.262.953
791.586.662.791
25
Gong ty CO phAn Qu6c Cuteng — Gia Lai
609-DN
THUYET MINH BAO CAO TAI CHINN RIENG(tiep theo) vao ngay 30 thang 06 nam 2016
20. VAY
s6 (Mu kk Tang trong Giam trong Chanh lach do
dant) gia IQi
VND
s6 cu .& kk
Vay ngan han 519.293.886.656 886.296.419.783 (266.516.058.557) (119.342.458) 1.138.954.905.424 Vay dai han den han tra 427.593.886.656 548.636.419.783 (187.156.058.557) (119.342.458) 788.954.905.424 Vay ngan hang (Thorn minh s6 20.1) 91.700.000.000 337.660.000.000 (79.360.000.000) 350.000.000.000
Vay clai ban 1.428.961.450.552 145.412.270.527 (594.770.071.756) 14.132.973 979.617.782.296
Vay ngan hang (Thus/at minh so 20.2) 1.428.961.450.552 145.412.270.527 14.132.973 979.617.782.296 (594.770.070.756)
TONG CQNG 1.948.255.337.208 1.031.708.690.310 (761.286.130.313) (105.209.485) 2.118.572.687.720
20.1 Chi tier cac khain vay ngdn flan ngan hang nhu, sau:
Ban cho vay NO), 31 thang 3 NO)/ dao han Myc dich vay Lai sugt
nam 2016 (%/nam)
VND
Ngan hang Lien doanh 40.000.000.000 Ngay 12 thang 09 Tai try von TO, 8 Viet Nga — Chi nhanh nam 2016 lu,u clang den 10 Da Nang
Ngan hang Muting mai 24.000.000.000 Ngay 11 thang 09 Tai try van 8 Co phan Cang thaang nam 2016 kw dOng Viet Nam - Chi nhanh Gia Lai
Npn hang Thtyang mai Ngay 16 thang 03 Tai try von 7,8 Co phan Ngoai Thaang 86.000.000.000 nam 2017 lou Ong Viet Nam - Chi nhanh Gia Lai
Ngan hang Trarang mai 100.000.000.000 Ngay 31 thang I36 sung von 8,4
Hinh thOr darn bao
Quyen sir dung dat va tai sari gan lien tren 616 dat tda lac WI Dutng Pham Van Sang, Phutng An Hai B6c, au5n San
Tra, Thanh pha Da Nang, Viat Nam
Tai san thuac dia Ba Nguyen Thi Nha Loan bao gôm quyen sir dung dat cual6 det s6 120A tda lac
tai Dutng Nguyen Chi Thanh, Phutng Tral3a, a dat s6 1386 tda lactai s6 140A Dtrang Hai BA Tiling, Phutng Yen DO,
Thanh 6116 Pleiku, Viet Nam; 16 dat s6 90 tda lac tai Dutng Trail Phi), Phutng Dian Hong, Thanh ph6 Pleiku,
va la dat s6 627, s6 629, so 860 tda lac tai Than 4, X5 Cht, A, Phutng Thang Lai, Thanh ph6 Pleiku, Viet Nam
Vutn cao su tda lac tai s6 928, Phutng La Pilch, Huyen Chu, Rang, Tinh Gia Lai, Viet Nam
Tai san thuac quyen sâ hCru cOa cang ty CO Phan Giai Viet
26
Citing ty CO phAn QuOc Cutng — Gia Lai THUYET MINH BAO CAO TAI CHNI-IRIENG(trep theo) vao ngay 30 thang 06 nam 2016
c6 plan Sal Gon-CN Tan Dinh
Ngan hang Thusang mai c6 phan Ngopi tinning HCM chi nhanh Quan 2
03 nam 2017 Iiu dOng
Ngay 28 thang 136 sung von 02 nam 2017 kw dOng
TONG CONG
100.000.000.000
350.000.000.000
B09-DN
bao gem quyen sir dyng det, quyen se, hCru nha & va tai san khac gan lien v(ri Hat WI &rang Ta Quang P5, 08, TP HCM. ThCra (Tat s6 11, tty ban (16 s6 87 theo grey chi:mg
nhan quyen sir dyng (fat s6 BQ 601752
6,5 1 S6 bet kiem thuOc quyen se? half cüa ba Nguyen Thi Nht.r Loan, 3 s6 tiet kiem thuOc quyen se, hiru cua Ong Lau Dim
Duy, 2 s6 net kiem thuOc quyen ser him dm IA HO Theo Nguyen, 1 s6 tiet kiem thuOc quyen sde tiCru cCia bá Nguyen
Ngoc Huyen My
Mtsc (itch vay Lai suat Hinh thitc dam boo
(%/nam)
20.2 Chi tMt cac khchin vay ngan hang dai ?Ion nhu, sau:
Ben cho vay Ngdy 30 thang 6 NO)/ dao han
nom 2016 VND
Ngan hang Du ti, và Phat trien Viet Nam — Chi nhanh Quang Trung
- Hop thing s6 1.319.691.382.492 Ngay 30 thang 12 02/2010/370010/HDTD nam 2017
265.060.253.500
- Hqp dOng s6 73.924.551.656 01/2015/370010/HDTD
Ngan hang Phat trien Viet Nam — 89.282.133.000 Chi nhanh Gia Lai
Ngay 29 thang 7 nam 2020
Ngay 25 thang 5 nam 2017
NA, 30 thang 9 nam 2019
Tai trey di/ an khu dan cit Phi.r6c Kien, Huyen Nile Be, Thanh ph6 H6
Chi Minh, Viet Nam
Tai trq (kr an nha xa hOi, khu dan cu, 16 4,
khu chirc nang 66 -D6 thj mifyi Nam Thanh phi:5 HO Chl Minh, Viet Nam
Tai fro du, an ding trinh thOy din
lagrai 1
10,5 26 GCN QSID thuOc khu den cu, 13E, xa Phong phti, Huyen Binh Chanh, Thanh ph6 HO Chi Minh;6 GCN QM 185 V6 Thi
Stu; 9.290.040 c6 phieu QCG cue ba Nguyen Thj Nhu, Loan; toan b0 tai san
hlnh thanh trong tu,ang lai tirvem vay ye von tcr c6, von khac cOa (Ivan
5 Tai san On lien voi Cat hinh thanh trong ttrang lai tO, von vay, von ti,, c6 và van khac GYP di,, an nhe & xa hOi khu dan ar 16 s6 4,
Khu chin nang 6B O6thi Nam Thanh ph6 HO Chi Minh.
6,9 Giay ching nhen guy& sir dyng Cat, quyen SO' dyngnha va tai san khacgan lien vcfri aAt se BD350885 tai xã laGrang va laTO, Huyen
laGrai, Tinh Gia Lai, Viet Nam
27
/.,
C6ng ty C6 phAn Qu6c Cutng — Gia Lai
B09-DN
THUYET MINH BAO CAO TAI CHINH RIENG(tiep theo) vao ngay 30 thang 06 nam 2016
20. VAY theo)
20.2 Chi tiet cac khoan vay ngan hang ciai han nhirsau(tiep theo)
Ngay 30 thang 06 nem 2016
VND Chi nhanh Da N5ng
8.791.099.451
Ben cho vay
Ngan hang Lien doanh Viet Nga
Khoan vay VND
- Khoan vay USD (quy VND)
TONG CQNG
Trong cTO: Ng chef hen don hen tra Ng clai hen
Ngey crao ban
Ngay 20 thang 7 nam 2019
Ngay 21 thang 8 nam 2019
Mgc &eh vay Lai suat
Hinh thec dam Cleo (%/nam)
11.823.267.620
1.768.572.687.720
788.954.905.424 979.617.782.296
Tai trq• du, an cOng trinh thOy den
lagrai 1
Tai try du, an cOng trinh thuy Men
lagrai 1
5,5
10 Quyen sir dung (rat va tai sari gan hen vai 610 dat toa lac tai Dutng,Pharn Van Deng,
Phutng An Hai Bac, Quan San Tra, Thanh oho Oa Nang, Viet Nam
28
Cong ty CO Wan Qu6c Cutng — Gia Lai B09-DN
THUYET MINH BAO CAO TAI CHINN RIENG (tiep theo) yeo ngey 30 theng 06 nam 2016
21. VON cHO FiCru
21.1 Tinh hinh tang giam nguem yen] cha set him
VND Lpi nhuen
ThAng du Qt.'? dau hr sau thug diva vóncóphM von c6 phAn Ca phi& quk" phat tri4n phan ph6i Tong Ong
Tai ngay 31 thang 12 nam 2015 Lqi nhudn thuhn trong kjr
Tang khdc
Ti ngay 30 thang 06 nam 2016
2.751.293.100.000 807.235.430.600 (1.690.000) 35.249.925.221 199.868.941.484 3.793.645.707.305 - 28.103.710.975 28.103.710.975
446.450.229 446.450.229
2.751.293.100.000 807.235.430.600 (1.690.000) 35.249.925.221 228.419.102.688 3.822.195.868.509
29
181.726.718.712 61.551.618.133
136.46/.695.623 40.619.349.900
4.645.673.189
23.078.863.654 31.601.193.364
6.871.561.115
(827.925.000) (827.925.000)
181.726.718.712 60.723.693.133
Cong ty CO phAntic Cutng — Gia Lai
THUYET MINH BAO CAO TAI CHINK RIENG (tier) theo) vac) ngay 30 thang 06 nam 2016
B09-DN
21. VON CHO SO, HOu (tiep theo)
21.2 Cac giao dich ve win vol cac cha ser h Osu va phan ph& cO tic
VND Ngay 30 thang 06 NO)/ 31 thang 12
nam 2016 nam 2015
VOn cO pha'n gop caa chi) s& hint
VOn g6p du nam Von g6p tang trong nam
SO du, cuOi nam
2.751.293.100.000 2.751.293.100.000
2.751.293.100.000 2.751.293.100.000
2/.3 CO phial.,
Ngay 30 thang 06 nam 2016 Ngay 31 Mang 12 nam 2015
S6 Itrong Gia trf SO lupng GO trf
VND VND
CO phieu da duvc duyet 275.129.310 2.751.293.100.000 275.129.310 2.751.293.100.000
SO co phieu dã phat hanh, g6p van c16y du 275.129.310 2.751.293.100.000 275.129.310 2.751.293.100.000
C6 phiou ph6 thOng 275.129.310 2.751.293.100.000 275.129.310 2.751.293.100.000
CO phieu 914, do c6ng ty nam giry 169 1.690.000 169 1.690.000
CO phi& ph6 that-7g 169 1.690.000 169 1.690.000
CO phieu dang lull hanh 275.129.310 2.751.293.100.000 275.129.310 2.751.293.100.000
03 phi& ph6 th6ng 275.129.310 2.751.293.100.000 275.129.310 2.751.293.100.000
22. DOANH THU 22.1 Doanh thu ban hang va cung cap clich vy
VND
Guy 2 Q115' 2
nam 2016 nam 2015
Tong doanh thu Trong ef6:
Doanh thu Mt cleing sat, Doanh thu ban hang Ma Doanh thu ban &an
Cac khoan giam DU, doanh thu Hang ban bf tra IQi
Doanh thu thuan
30
C6ng ty CO phAn QuOc Cuteng — Gia Lai B09-DN
THUYET MINH BAO CAO TAI CH1NH RIENG (tiep theo) vac) ngay 30 thang 06 nam 2016 22. DOANH THU (trap theo)
22.2 Doanh thu hog Cog tat chinh
Quk 2
nem 2016
VND Qu9 2
nem 2015
Lai tien gCri 8.556.110 1.068.776.127 Thu tir thanh 19 cac khoan du tt.r 74,649.810.000 Bat Igi thuting mai ter sap nhep SGX Khac 228.988
TONG CQNG 74.658.595.098 1.068.776.127
23. GIA VON HANG BAN
VND Quk 2 Quk 2
nem 2016 nem 2015
Gia vOn bat ging san 134.124.709.646 18.354.467.551 Gia van ban hang hea 38.983.477.783 32.017.816.131 Gia von ban dien 5.090.340.697 3.953.894.908
TONG CQNG 178.198.528.126 54.326.178.590
24. CHI PHI BAN HANG VA CHI PHi QUAN DOANH NGHIV
Quk 2
nam 2016
VND Quk 2
nem 2015
Chi phi ban hang 2.633.675.363 (248.057.559) - Chi phi hoe hOng mbi 9161 1.989.778.036 - Chi phi dich vu mua ngoai 640.706.263 13.223.897 - Chi phi khau hao 1.766.064 6.925.155 - Chi phi ban hang khac 1.425.000 (268.206.611)
Chi phi quan 19 doanh nghiap 2.126.088.761 2.565.717.457 - Chi phi nhan vien 860.311.138 1.224.430.285 - Chi phi dich vv mua ngoai 665.900.819 4.485.364 - Chi phi khau hao 111.718.816 53.654.487 - Chi phi quanI9 doanh nghiep khac 488.157.988 1.283.147.321
TONG CQNG 4.759.764.124 2.317.659.898
31
C6ng ty C6 phAn Qua6c Ct.thing — Gia Lai
B09-DN
THUYET MINH BAO CAO TAI CHINN RIENG (tiep theo) vao ngay 30 tang 06 nam 2016
25. CHI PHI TAI CHINH
Chi phi lai vay L6 chenh lech gia h6i dal do danh gia loi cac
Qui, 2 nam 2016
10.117.011.076
VND QuP 2
Mm 2015
3.655.305.950
khan myc tien to CO g6c ngopi te 14.139.289 Diir pheing cac khan du Us dai hsn (2.293.181.574) 534.905.549 L$ tit thanh 19 ac khan du kr 30.619.700.000 Han nhap dc r phang coo khan du kr dal hsn (1.459.544.809) Chi phi tai chInh khac 779.720.528 367.162.435
TONG CQNG 39.237.389.319 3.097.829.125
26. THU NHAP VA CHI PHI KHAC VND
Qui, 2 Qv)? 2
nam 2016 nam 2015
Thu nhap khac 1.405.478.171 492.459.750 Lai phat cham thanh Wan 337.967.336 244.320.544 Thu do thanh 19 hqp ding can ha 464.244.340 166.044.274 Thu tie thanh 19 tai san co ern:1h Thu nap khac 603.266.495 82.094.932
Chi phi khic (2.783.098.814) 716.574.166 L6 do thanh ly hqp thing can hO Lai phat charn thanh toen 2.141.902.345 Chi phi khan (2.783.098.814) (1.425.328.179)
LQ'l NHUAN KHAC (1.377.620.643) 1.209.033.916
27. THUE THU NHAP DOANH NGHV
COng ty c6 nghTa vy nap thug thu nap doanh nghigp ("TNDN") nha sau: 06i vai hoot Ong bat dOng sin va cac hoot Ong khac: C6ng ty c6 nghTa vi nap thug TNDN voi thue suet 20% thu nhap chit' thug.
061 vai hoot Ming thay Man: Cong ty c6 nghTa vy nap thug TNDN vài mac thug suet 10% thu nhap chiu thug trong 15 nam tfr ngay thanh lap va &vac mien thue TNDN trong 4 nam kg tit nam dui an bgt dau host clang (nam 2012) va &rot giam 50% thug TNDN trong 7 nam top theo ye thue sat hien hanh trong cac nam sau d6.
Bao cao thug dm COng ty chlu sa kigm tra dia ca quan thug. Do vigc dp dyng lat va cdc qui dinh ye thue CO the duce giai thfch theo nhigu cdch khac nhau, s6 thug duvc tr1nh bay Seri bdo cao tai chInh Nang c6 the se bj thay G6I theo guy& dinh cuoi ding ctia ca quan thue.
Thue TNDN hien hanh phai tra theqc xac clinh daa tren thu nhep chits thue cOa nam hien tai. Thu nhap chit' thue cia C6ng ty khac vO thu nhep duct bao cao trong bao cao kat qua hoat dOng kinh doanh rieng yl thu nhap chiu thue kh6ng bao gam cac khan myc thu nhap chiu thue hay chi phi daqc khau tra cho mix dfch tInh thug trong cac k9 khac va cOng kheng bao gem cac khan myc kh6ng phai chili thug hay khOng duvc khau tra cho myc dfch tInh thug. Thug TNDN hien hanh phii tra cOa COng ty &rat tInh theo thug sat dã ban hanh den ngay ket th0c ky toan nam.
32
Ben lien quan
Ben lien quan
COng ty lien ket
COng ty lien ket
COng ty con
'Ben lien quan
Ben lien quan
Cung cap dich
Tpm Ong
Chi h0
Tam Ung
Tam Cmg
Tam Ong
960.000.000 27.488.004.922
7.500.000.000
7.967.092.372
100.804.998
30.678.600
1.097.000.000
16.695.575.970
Ban hang hda 26.528.004.922
C6ng ty C6 phAn Qu6c Cutng — Gia Lai
THUYET MINH BAO CAO TAI CHINN RIENG (tiep theo) vao ngay 30 thang 06 nam 2016
28. NGHIEP NA) Vol CAC BEN LIEN QUAN
NhOng giao dich trpng yeu cua C6ng ty vdi cac ben lien quan trong nam va nam trutc boo gom:
VND NO! dung
Ben lien quan M6i quan he nghiep tri
Phai thu khach hang ngan !Lan
Nguy'en Thi Anh Nguyet Ben lien quan Ban hang Ma 66.000.956
66.000.956
1309-DN
Nguieri mua tra lion &Croy COng ty CO phan Khang Hung C6ng Ty C6 ph6n 116u to' Quac Coding Land
Pita] thu ngin hon khac
C6ng ty TNHH Xay dung va Kinh doanh Nha Pham Gia
Cony ty CO phan giai Viet
COng ty CO phan Bat Ong san Hiep PhO
COng ty CO phan Khang Hung
Nguyen Ngpc Anh Nguyet
TONG GONG
33
C6ng ty CO phAn QuOc Cutng — Gia Lai
B09-DN
THUYET MINH BAO CAO TAI CHINN RIENG theo) vac) ngay 30 thang 06 nem 2016
28. NGHIE12 VI) Val CAC BEN LIEN QUAN (tiep theo)
VND Ban lien quan M61 quan ha
Phai VA nguai ban nggn ban
dungi nghiap V41 Gla trf
COng ty CO phan Giai Ben lien quan Gap von Viet 24.319.827.139 C6ng ty CO phan Ben hen quan Xay dung Khang Hung 1.935.137.765
Cac khoen phai tra ngan flan !chic 26.254.964.904
Gang ty TNHH Bac Ben lien Nhan gap von to, hap dOng 400.000.000.000 Phutc Kien quan BCC
Cang ty CO phan ThOy then
C6ng ty con
Wpm tien 107.156.010.000
Quec Cutng
Gang ty CO phan Bet dang san
Clang ty con
Mixon tien 78.271.228.885
Hip Phu
Ba Lai Thi Hoang Yen Ben lien quan
Mow ben 5.000.000.000
Ba Nguyen Thj Nhu Chd tjch Wool tien 27.640.000.000 Loan
Gong ty TNHH Bet clang san QuOc
Gang ty con
Muon tien 4.000.000.000
Cubing Phudit Klan
Ong Lai The Ha CO clang Miran tien 11.700.000.000 Cang ty CO phan Khang Hung
Ben lien quan
Wan tien 949.760.953
COng ty TNHH Ben Du Clang ty Muon Wen Thuyen Da Neng con 103.700.000.000
TONG CQNG 738.416.999.838
34
C6ng ty CO phan ()Li& Cutng — Gia Lai B09-DN
THUYET MINH BAO CAO TAI CHINN RING theo) vao ngay 30 thang 06 nam 2016
29 CHENH LCH DOANH THU, CHI PHI VA WI NHUAN SO VI CCING Kt NAM TRUt/C
CHI T/EU giám
TOng doanh thu HD kinh
% Tang/ Quk 2/2016
VND
Quk 2/2015
doanh, tai chinh, khac 413,9 257.790.791.981 62.284.929.010
Trong d6 : Doanh thu HD kinh doanh 181.726.718.712 60.723.693.133 Doanh thu HO tai chinh 74.658.595.098 1.068.776.127 Doanh thu HO khac 1.405.478.171 492.459.750
Chi phi gia von , tai chinh vh chi phi khac 381,2 224.978.780.383 59.025.093.447
Trong d6 : Gia vOn hang ban 178.198.528.126 54.326.178.590 Chi ph( tai chinh 39.237.389.319 3.097.829.125 Chi phi kinh doanh 4.759.764.124 2.317.659.898 Chi phi khac 2.783.098.814 (716.574.166)
Lqi nhuan k toan trutc thu6 1.006,6 32.812.011.598 3.259.835.563
- Nguyen nhan tang (giam) HDKD trong quy 2/2016 so yeti quy 2/2015:
+ Doanh thu: Tong doanh thu cac hot dang trong qu9 1 nam 2016 tang 413,9% so vai qu9 2 nam 2015 Kiang &rig val gia tri 257.790/62.284(trd)= 195.505trd
Nguyen nhan doanh thu trong tang horn so vai cung ki nam truac 16 do trong k9 C6ng ty da chuyen nhuvng (IBM phan vOp goo trong c6ng ty CO Phan QuOc Cutng Lien A va ding dã ban giao can hO cac du, an cho khach hang
+ Chi phi: Gia vOn, chi phi tai chinh va chi phi khac qu9 2 nam 2016 tang 381,2% so vai qui 2 nam 2015 tuvng Ong voi gia tri 224.978/59.025(trd)= 165.953trd.
Nguyen nhan ca ban cua viec tang nay la do anh Wang nguyan nhan tang doanh thu nhu, da phan tich & tren
Lcti nhuan: Lai nhuan qu9 2 nam 2016 tang so vial qui 2 nam 2015 vai mirc dO: 32.812/3.259(trd)= 29.552trd tuang Ceng vO t910 tang la 1.006,6%
35
Nguyen Thi Kim Dung N9uyen Da Thdri Nguti lap Ke than trutng
C6ng ty CO phki QuOc aping - Gia Lai
THUYET MINH BAD CAO TAI CHINH RIENG theo) vao ngay 30 thang 06 nam 2016
B09-DN
30. CAC SI/ KIN PHAT SINN SAU NGAY KET THOC Kt TOAN NAM
Kheng CO cac sy kien nao plat sinh sau ngay ket thin kk ké toan ca anh hutng tong yeu hoc c6 the gay anh hiking tong yeu can ph& dieu chinh hay cong be o tai chlnh.
OILE
gi
i'og
,
u G) Ngay 20 thang 4 nam 2016
36
