CONG TY TNHH KIN TOAN QUOC TE PNT - VP HCM PNT ... · CONG TY TNHH KIN TOAN QUOC TE PNT - VP HCM pr...
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CONG TY TNHH KIN TOAN QUOC TE PNT - VP HCM PNT INTERNATIONAL AUDITING CO., Ltd - HCMC Office pr Prudent & True CONG TY CO PHAN DAU Tif VA XAY DUNG BINH DINH BAO CAO TAI CHiNH TONG KW Cho nom tai chink kEt 'hoc ngay 31/12/2015 cang voi Brio cdo ccia Kiam loan vien pr PNT INTERNATIONAL AUDITING CO ,.LTD - IICMC OFFICE . 3 Floor, 284-286 Hoang Van Thu St , Tan Binh Dist.. HCMC Tel: (848) 3948 3978 - Fax : (848) 3948 3976 www.pnthcm.com.vn
Transcript of CONG TY TNHH KIN TOAN QUOC TE PNT - VP HCM PNT ... · CONG TY TNHH KIN TOAN QUOC TE PNT - VP HCM pr...
CONG TY TNHH KIN TOAN QUOC TE PNT - VP HCM PNT INTERNATIONAL AUDITING CO., Ltd - HCMC Office pr
Prudent & True
CONG TY CO PHAN DAU Tif VA XAY DUNG BINH DINH
BAO CAO TAI CHiNH TONG KW Cho nom tai chink kEt 'hoc ngay 31/12/2015
cang voi Brio cdo ccia Kiam loan vien
pr
PNT INTERNATIONAL AUDITING CO ,.LTD - IICMC OFFICE . 3 Floor, 284-286 Hoang Van Thu St , Tan Binh Dist.. HCMC
Tel: (848) 3948 3978 - Fax : (848) 3948 3976 www.pnthcm.com.vn
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Cling Ty CP Wu Tv VA My Dkrng Binh Dinh SO 338 L4c Long Quin - P. TrAn Quang Diu - Tp. Quy Nhcm - Tinh Binh Dinh
CONG TY CO PHAN DAU TU VA XAY DUNG BiNH DINH
BAO CAO TAI CHiNH TONG HOP Cho min; tai chilli' kb thtic ngay 31/12/2015
cling val Bdo cdo caa Kiln: loan vien
. Duac kiEm town bei: CONG TY TNHH KIEM TOAN QU6C TE PNT — VP TP. HCM Tang 3 — Tea nha IBM, se 284-286 Hoang Van Thu, Phutmg 4, QuOn Tan Binh, Thanh phe He Chi Minh
Tel: (84-8) 39 483 978; Fax: (84-8) 39 483 976 Website: www.pnt.com.vn
MUC LUC
TT NOi dung Trang
1. Bac) cao dm Ban Giam Mc 03 — 06
2. Bac) cao Kiim toin dOc lap 07 — 08
3. Cac Bao cao tai chfnh tong kip da duvc ki6rn toan
o Bang can d6i ke toan tong hop 09 — 10
o Bao do K6t qua host Ong kinh doanh tOng hop 11
o BA° do km chuy4n tin t' tOng hop 12 - 13
o Thuyet minh BA° cao tai chinh tOng hop 14 — 30
4.4wev-Cil 49b••et °VC*
Trang 2
CONG TY CP DAU TU. VA XAY DVNG BINH DINH
Bao cao dm Ban Clam dOc
HOi D6ng Quan tri va Ban Giam d6c C6ng ty CP Dau Tu. va Xay Dtmg Binh Dinh (dual day pi tat IA
"COng ty") han hanh trinh bay ban bdo cao nay_va cac bao cao tai chinh tong hap_da &Ric kiem todn cua _ _
Cong ty cho nam tai chinh ket thOc ngay 31 thang 12 nam 2015.
Thong tin khai (mat
C6ng ty Co phan Dau Tu va kay D,rng Binh Dinh duac chuyen d6i tir Doanh nghiep nha ntrac la Cong ty
Phat Trien Ha Tang cac Khu C6ng Nghiep Binh Dinh theo Quyet dinh s6 90/QD-CTUBND ngay 13 thang
01 nam 2010 dia Uy ban nhan dan tinh Binh Dinh ve viec phe duyet phtrong an chuyen d6i Cong ty Phat
Trier) Ha Tang Cac Khu Cong Nghiep Binh Dinh thanh Cong ty c6 phan va Quyet dinh s6 1642/QD-
CTUBND ngay 29 thang 7 nam 2010 oh Oy ban nhan dan tinh Binh Dinh ve viec dieu chinh, b6 sung
Quy6t dinh s6 90/QD-CTUBND ngay 13 thang 01 nam 2010 neu tren.
COng ty hoat dOng theo GiAy chimg nhAn dang 14, doanh nghiep s6 4101137456 ngay 01 thang 9 nam 2010
do Sa Ke hoach va Dau ttr tinh Binh Dinh cAp. Trong qua trinh hoat dOng, Cong ty da &roc cap GiAy clang
nhAn clang ky doanh nghiep thay d6i Ian thir 1 ngay 15 thang 11 nam 2011 ve viec thay d6i von di6u le tir
84.841.000.000 dOng thanh 84.307.000.000 dOng.
Thtri han hoat dOng dia Cong ty IA 50 nam ke tit ngay dtrqc cAp GiAy chimg nhAn Clang ky doanh nghiep.
V6n dieu le theo Giay chimg nhAn dang ky doanh nghip Ian thir 1 IA 84.307.000.000 clang.
Co. can gap von tai ngAy 31 thang 12 Om 2014 va tai ngAy 31 thang 12 nam 2015:
Co d8ng VOn g6p 2014
(VND Ty le VOn Op 2015 Ty le
(VND) (%) (%)
Quy Dau ttr Phat tri 'en Binh Dinh
Cac co (tong khac COng
83.719.960.000 99,3 83.719.960.000 99,3
587.040.000 0,7 587.040.000 0,7
84.307.000.000 100 84.307.000.000 100
Try sa hoat dOng Dia chi : SO 338 Lac Long Quan — P. Tran Quang Dieu - TP. Quy Nhan - Tinh Binh Dinh Dien thoai : 056 3 541 496 Fax : 056 3 741 338 Email : [email protected]
COng ty c6 don vi trtrc thuOc la Trung tam Ttr vAn Xfiy dtmg — Mai Twang KKT c6 dia chi tai so 338 Lac
Long Quan - Phtrang Iran Quang Dieu — Tp. Quy Nhon - Tinh Binh Dinh. Chi nhanh bat dau hoot dOng tir
ngay 15 thang 11 nam 2011 theo GiAy chimg nhan dang kjt hoat dOng Chi nhanh s6 4101137456-001 &roc
cAp Uri Sa Ke hoach va Dau ttr tinh Binh Dinh.
Hoat Ong cua C6ng ty theo GiAy chimg nhAn clang ky doanh nghiep thay d6i IAn 1 nhu sau:
Dau ttr va kinh doanh ket cAu ha tang Khu cong nghiep Phu Tai, Long My; cac khu, cktm cong nghiep, khu dan ctr va khu d6 thi mei;
Thiet ke, tharn tra va xay dimg cong trinh giao thong (cau, du6ng b0); cong trinh ha tang ky thuAt. Giam sat cac cong trinh dan citing? cong nghiep, giao thong, ha tang ky thuAt; throng day va tram bien ap dien tir 35KV tit xaing. LAp ho so mai thau; phan tich, dinh gia h6 so di; thAu; lAp du an dau ttr;
Thkrc hien ttr vAn va dich v.1,1 cling tic mai twang (IAp bao cao dinh gia tic dOng mei twang, quan trac moi twang, ban cam ket dat tieu chuan mOi twang, phan tich cac chi tieu nutc thai);
Xay dying cong trinh dan citing va cong nghiep;
Trang 3
LONG TY CP DAU TU. VA XAY DUNG BINH DINH
Xay dkmg Ong trinh &rang b.();
Xay dkmg Ong trinhly Iqi, cong trinh Ky thuat ha tang; cong trinh Xir 1St chat thai, khi ran, chat thai ran;
San lAp -mat bang
San xuat nude tinh khiet;
Kinh doanh xang dau;
Cho thug kho bai;
- Kinh doanh nha hang, djch vv an uing trong khu cong nghiep;
- Cho thud san bai the chic, the thao.
NhUng anh huirn2 Quail trona den tlnh hinh hoat dont ciao Cone tv
Theo Giay chang nhan tru dai dau to se. 33/GCN-CTUBND ngay 27 thang 02 nam 2006 dm Uy Ban Nhan Dan Tinh Binh Dinh, C6ng ty duqc mien tien thud dat 07 nam ke tir ngay xay dung hoan thanh dtra du an vao hoot d6ng (nam 2007). Ngay 09 thang 11 nam 2012 Cong ty da girl van ban so 992/DTXD-KT den Civic thud Tinh Binh Dinh ve viec xem xet thai gian tru dai tien thud dat d6i voi du an dau to ha tang Khu Cong nghiep Phu Tai va Long my the() chinh sach hien hanh. Ngay 26 thang 05 !lam 2014 UBND tinh co ThOng bac) so 87/TB-UBND ve "Y kien ket luan cua Pho,C110 tich thtrong true UBND tinh HO Quec Dung tai cuOc hop >dr 1$, cac van de ton dung trong linh vuc thud, tru dai dau to doi vai rn0t s6 doanh nghiep tren dia ban tinh". Hien nay Cuc thud Binh Dinh van con dang xem xet giai quyet. Tai thtri diem sphat hanh bao cao nay, COng ty chtra nhan duqc quyet dinh mien tien thud dat cho ca du an duqc tru dai dau,tu ctia co quan thud. Do dO, Bac) ea() tai chinh tong hop oh Ong ty dang ghi nhan chi phi thud dat trong nam nay la 1.579.902.240 d6ng, tien thud dat phai tai ngay ket thuc nam tai chinh la 18.290.984.223 ding.
Tinh hinh tai chinh va hoat dong kinh doanh
Tinh hinh tai chinh tai thtri diem ngay 31 thang 12 nam 2015, ket qua hoat dOng kinh doanh tong hop va kru chuyentien to tong hop cho nam tai chinh ket thilc cong ngay cua Cong ty duqc trinh bay trong BA() cao tai chinh tong hop dinh kern bac) cao nay trang 09 den trang 30).
Theo Bien ban hop Dai h6i Cl6ng c6 dOng thutmg nien nam 2015 ngay 04 thang 07 nam 2015, Dai hOi d6ng co d6ng da thong qua phucrng an phan phi lqi nhuan nam 2014 nhu sau:
Chi tieu Ca sa phan ph6i S6 tien (VND)
Quy dau to phat trien 20,08% lqi nhuan sau thud nam 2014 1.699.972.800
Quy khen thirOng, phOc lqi NLD 9,17% lqi nhuan sau thud nam 2014 776.332.200
Quy khen thuang CBQL 1,07% lqi nhuan sau thud nam 2014 90.586.200
Chia co tiro 49,8% lqi nhuan sat' thud nam 2014 2.995.465.487
Lqi nhuan con loi chuyen kj/ sau 19,88% lqi nhuan sau thud nam 2014 1.683.040.800
C6ng 100% 8.466.000.000
1-10i ding (man trj va Ban dieu hanh, ouan ly HOi deng quail tri va Ban dieu hanh cua Cong ty trong nam va cho den thai diem lap bao cao nay bao g6m:
HOi dling quart trl
HQ va ten
Le Trung Hau
Vtrang Phieu Linh
Vucmg Phieu Linh
NguyZn f*:•
Nguyen Thi Mai Anh
Chirc vu
Chu tich
ChO tich
Thanh Vien
Thanh vien
Thanh vien
Ngay b6" nhi'em
07 thang 11 nam 2015
08 that-1g 11 nam 2014
07 thang 11 nam 2015
08 thang 11 nam 2014
08 thang 11 nam 2014
Ngay mien nhiem
07 thang 11 am 2015
07 thang 11 nam 2015
3851
i NHfi
CHI N
AG TY bN (
PN
V-TP
Trang 4
Ngay b6 nhiem
07 thong H nam 2014
08 thang 11 nam 2014
07 thong 11 nam 2014
08 thong 11 flair' 2014
07 thong 8 nam 2010
NO), b6 nhiem
08 than 9 nam 2010
14 thong 9 nam 2010
01 thong 01 nam 2014
Ngay mien nhiem
07 thong 11 nam 2014
07 thong I 1 nam 2014
NO), mien nhiem
CONG TY CP DAU Tir VA XAY DUNG BINH DINH
Ban kiem soot
HQ va ten Chirc viii
Nguyen Siru Tru&ng ban
Nguyen Quang Sang Throng ban
Nguyen Quang Sang Thanh vien
Nguyen Trung Hieu Thanh vien
TrAn Him Toan Thanh vien
Ban ditu hanh
HQ va ten
Vuong Phieu Linh
VO Dinh Luyen
Nguyen Van Le
Kiem town vien
Cac Bao cao tai chinh tong hop cho nam tai chinh 1(61 thac tai ngay 31/12/2015 dm Cong ty dugc kiem toan
boi:
Cling ty TNHH Kiem toan QuOc to PNT — Van phang HO Chi Minh
Till so chinh: Toa nha IBM. Tang 3 — S6 284-286 Hoang Van Thu, Phugng 4. Quan Tan Binh, Thanh ph6
H6 Chi Minh.
Tel: (84-8) 39 483 978; Fax: (84-8) 39 483 978; Website: www.pnt.com.vn.
Track nhiem eau Ban Giam dOc
Ban Giam d6c COng ty chju trach nhiem lap Bao cao tai chinh tang hop phan anh trong thoc va hqp ly tinh hlnh tai chinh, ket qua host dOng kinh doanh va luu chuyen tien to c6a Cong ty trong tang nam tai chinh. Trong viec lap Bac) cao tai chinh tong hop nay, Ban Giant dOc phai:
• Chgn loa cac chinh sach ke toan thich hop va ap dung cac chinh sach nay mOt cach nhat quaff;
• Thoc hien cac xet doan va cac tick tinh mOt cach than trong;
• Neu rb cac chuan moc ke toan ap dung cho Cong ty co dugc tuan this hay khong va tat ca nhangsai loch trQng yeu so vOi Mang chuan moc nay da dugc trinh bay va giai thich trong Bao cao tai chinh tong hop;
• Lap Bao cao tai chinh tong hqp tren co so hoot eking lien tic trir trutrng hqp khOng the gia dinh rang Cong ty se tiep tuc hoot dOng lien tuc.
• Thiet lap va thoc hien he th6ng kiem soot nOi by mOt cach hhi hieu de dam boo viec lap va trinh bay BA° cao tai chin!) tong hqp khong co sai sot trong yen do gian Ian ho5c nham Ian.
Ban Giam doc dam boo rang, Cong ty da tuan th6 cac yeu cAu neu tren khi lap Bao cao tai chinh tong hop; cac so ke toan thich hop dugc luu gia day du de phan anh tai.bat thgi diem nao, mac kchinh xac hop 15, tinh ,hinh tai chinh caa Cong ty va Bdo cao tai chinh tong hop dugc lap tuan 016 cac chuan mirc ke loan va che do Ke toan Doanh nghiep Viet Nam dugc ban hanh theo Thong to so 200/2014/TT-BTC. ngay 22 thong 12 nam 2014 cia BO Tai chin!' ding nhu cac thong to InrOng an thoc hien chuan moc va the dO ke man cua BO Tai chinh.
Ban Giam dOc COng ty ding chju trach nhiem boo ve an loan tai san cua COng ty va do do da thoc hien cac Wen phfip thich hop de ngan ch5n va phat hien cac hanh vi gian Ian va cac vi pham khdc.
Chirc vu
Giam dOc
Pho Gam dOc
Ke toan twang
Trang 5
SG,
4. GONG TY CO PHAN
DAU RI V XAY
z y -N --- Gisim dOc
D e
• HIEU LINH
At va dai dien Ban Giam doe
CONG TY CP DAU TU. VA XAY DUNG BINH DINH
Phe duvet Ma cao tai chinh
Ban Giam d6c phe duyet Bac cdo tai chinh tong hqp dinh kern. Bdo cdo tai chinh tong hqp da phan anh trung thyc va hop 15/ tinh hinh tai chinh, COng ty phan Dau Tu va Xay ,Dkmg Binh Dinh tai tilt:6 diem ngay 31 thang 12 nam 2015, ding nhu ket qua hoat Ong kinh doanh va cac luOng lust chuyen tien cho nam tai chinh ket thiic ngay 31 thang 12 nam 2015, phi' hqp vOi cac chuan muc ke todn va Che d6 Ke town Doanh nghiep Viet Nam duqc ban hanh theo Th6ng to so 200/.2014/TT-BTC ngay 22 thang 12 nam 2014 dm I36 Tai chinh ciing nhtr cac thong tir Ilirerng thuc hien chuan muc va the de Ice town ciia B6 Tai chinh.
Quy Ault ngay 23 Mang 02 nam 2016
Trang 6
KTSM TOAN QUOC TE PNT — VP HCM PNT INTERNATIONAL AUDITING CO., Ltd — HCMC Office
Prudent & True
SO: 069/2015/BCKT-PNT
Thanh ph d Hd Chi Minh, ngay 23 thing 02 Wm 2016
BAO CAO KIEM TOAN DOC LAP
Kinh - Hqi tiOng quan trj Cling ty CP Wu ttr va Xay dkrng Binh Dinh,
- Ban Giant Diic Ging ty CP Wu ttr va Xay dt.rng Binh Djnh.
Bao cao kiim loan dac lap 14 Bao cao tai chinh tang hop clic' Cong ty CP Dail lir va Xciy ding Binh Djnh cho nam tai chinh Ick thew tai ngay 31 thing 12 nam 2015
Chting t6i da kiem toan cac bao cao tai chinh tang hop cho !lam tai chinh ket thtic vao ngay 31/12/2015 kem theo cua C6ng ty CP Dau ttr va Xay dtmg Binh Djnh, dupt. 4 p ngay 23 Chang 02 nam 2016, tit trang 9 din trang 30, bao gOm Bang can d6i ke toan tang hop tai ngay 31/12/2015, Bao cao ket qua hoot dOng kinh doanh tang hop, Bao cao ltru chuyen tien to tang hqp cho nam tai chfnh ket thuc cimg ngay va Ban thuyet minh bao cao tai chfnh tang hop.
Trach nhik'm ctia Ban GiAm chic
Ban Giam d6c Cong ty chju trach nhiem ve viec lap va trinh bay trung thuc va hop 15, bao cao tai chfnh cita C6ng ty theo chuan muc ke toan, the dO ke toan (doanh nghiep) Viet Nam va cac quy djnh phap ly c6 lien quan den viec lap va trinh bay bao cao tai chinh va chju trach nhiem ve kiem soot nOi b0 ma Ban Giam dac xac djnh la can thiet de dam bao cho viec lap va trinh bay bao cao tai chinh khong c6 sai sat tong yeti do gian Ian hoac nham fan.
Trach nhik'm ciia Mem toan vien
Trdch nhiem cua chOng toi IA dui ray kien ve bdo cao tai chinh dtra tren ket qua dm cuOc kiem toan. ChOng tOi da tien hanh kiem toan theo cac chuan muc kiem toan Viet Nam. Cdc chuan muc nay yeu cau chimg tOi tuan this chain mix va cac quy djnh ye dao dire nghe nghiep, lap ke hooch va thuc hien cuOc kiem toan de dot duoc su dam bao hopljt ye viec lieu bao cao tai chfnh cua COng ty c6 con sai sat trong yeu hay kh6ng.
Cong viec kiem toan nham dtra ray kien v6' tinh hinh tai chinh theo cac th0 tuc kiem toan bdo cao tai chinh th6ng thu?rng, kitting nham dua ray kien ye gid trj quyet toan van du to c6ng trinh hoan thanh, viec nay chi thuc hien duqc khi tien hanh cac thO tuc kiem toan (14c thu, ap dung rieng cho viec quyet toan van dau ttr cac Ong trinh xay dung ca ban hoan thanh.
Cong viec kiem toan bao gem thuc hien cac thit We nham thu thap cac bang cht:mg kiem toan ve cac s6 lieu va thuyet minh tren bao cao tai chinh. Cac this tuc kiem toan duqc Itra chon dtra tren xet doan cua kiem toan vien, bao gem danh gia rni ro c6 sai sat tong yeu trong bao cao tai chinh do gian Ian hoac nham lawn. Khi thuc hien danh gid cac rui ro nay, kiem toan vien da xem xet kiem soot nOi b0 dm Gong ty lien quan den viec lap va trinh bay bao cao tai chinh trung thuc, hop 15/ nham thiet ke cac thin tuc kiem toan phi► hop vii tinh hinh thuc te, tuy nhien khOng nham mac dich dtra ray kien ye hieu qua dm kiem soot nOi b0 dm °Ong ty. Cong viec kiem toan cimg bao gem danh gia tfnh thfch hap ciia cac chinh sach ke toan duqc ap dung va tinh hqp IS, cua cac Li& tinh ke toan dm Ban Giam CI& cung nhu danh gia viec trinh bay tong the bao cao tai chinh.
Trang 7
CHUNG THIIC BAN SAO DUNG Vd1 BAN CHiNH So" CT. Ae.q.622..Quyen s6:..01.ki.:15CT/BS
...thang .6... nam...dc.a. CHU T1CH
* tt.04
Thi
ChOng Cal tin tuang rang cac bang chUng kiem Wan ma chOng toi da thu thap ducrc la day du va thich hqp
lam ca sor cho y kien kiem toan ngoai trir cua chOng toi.
Co s& cua y kien kiem toan ngopi trir
Den thai diem phat hank bao cao kiem town, chung toi vannhan dupe Ow xic nhan cOa cac
khoan Jinx duai day, vai nhirng tai lieu hien co5 tai dan vj, chOng toi khOng the kiem tra, xac djnh tinh
&mg din dm cac khoin awe neu tren bang cac thO tuc kiem toil) thay the khic:
Khoan myc Cia trj (VND)
Phai thu khach hang ngan han 32.630.863.042 Phai thu ngan han khac 4.887.782.455
Phai tra nguai ban ngin 2.112.548.534 Ngtrai mua Ira lien truac ngan hart 8.236.539.323 Phai tra ngan han khac 2.026.301.792
Y kien kiem town ngoyi trir
Theo y kien cua chung toi, ngoai trir anh huang cOa van de neu trong down "Ca sa cua y kien kiem toan
ngoai tar", bao cao tai chinh t6ng hqp ea phan anh ming thuc va hqp ly, tren cac khia earth trong yeu Unit
hinh tai chinh dia Cong ty C6 phan Dau to va Xay dung Binh Dinh tai ngay 31/12/2015, ding nhu ket qua
boat clang kinh doanh va tinh hinh luu chuyen tien to cho nam tai chinh ket thOc ding ngay, phu hap vai
chuan muc ke toan, the (10 k'e town doanh nghiep Viet Nam N/A cac quy djnh pita') ly co lien quan den viec lap va trinh bay bdo cao tai chinh.
Cling ty TNIIH Kiem Twin Qucic Te PNT — VAn pheng TP.HCM
Kiem Wan vien
3859
NHA ANN CHI M IG TY DAN c PH. / T 0
-7` 0
CHI NHANH '?;), TAI THANH PllCj
s Hb CHI MINK 1%
PN1
ToroNG,tioANG HONG
S6 Giay CN DKHN kiem wan: 0072-2014-136-1
PHAN QUANG DU.0
S6 Gay CN DKHN kiem wan: 0527-2015-136-I
Scc.„ 1%1TOAN/11.1& TE * • CONG TY Ti.11.914
Trang 8
CC:ONG TY CP DAU nr VA XAY MING BiNH DJNH
BANG CAN DOI KE TOAN TONG KIP miu sto B 0I-DN Tpi ngay 31 dicing 12 nom 2015 Ban hanh theo Thong Tu. sO 200/2014/TT-BTC
ngay 22/12/2014 csia BO Teti chinh
Don vi tinh:_VND.
TAI SAN MS TM S6 cu6i nom S6 du Om
A. Ili sin ngin hon 100 92.968.114.604 77.319.851.430 I. Tien va cac khan Wong throng tien 110 V.01 6.063.783.428 23.344.603.328 1. Tien 111 6.063.783.428 7.244.603.328 2. Cac khan tucmg duong tien 112 16.100.000.000 H. Cac khoin dou hr tai chinh ngin han 120 V.02 59.500.000.000 32.500.000.000 1. Chirng khan kinh doanh 121 2. Dv phong giam gia chting khan kinh doanh (*) 122 3. Wu to nom gilt den ngay dao hon 123 59.500.000.000 32.500.000.000 III. Cac khan phai thu ngin 14n 130 27.129.036.777 21.339.419.012 I .Phai thu ngin hon cua khach hang 131 V.03 32.630.863.042 28.926.585.860 2. Tra truac cho ngu&i ban ngin hon 132 .V.04 267.158.280 361.707.152 3. Phil thu nOi bO ngin hon 133 4. Phi thu theo lien dO ki hooch hcrp d6ng xay dkrng 134 5. Phai thu ve cho vay ngin hon 135 6. Phai thu ngAn hon khac 136 V.05 4.887.782.455 1.541.893.000 7. Dv phong phai thu ngin han kho del (*) 137 V.06 (10.656.767.000) (9.490.767.000) 8. Tai san thieu cher xir 1y 139 IV. Hang ton kho 140 101.333.501 129.047.427 I. Hang ton kho 141 V.07 101.333.501 129.047.427 2. Dv pheng giam gia hang ton kho (*) 149 V. Tai sari ngin hon khfic 150 173.960.898 6.781.663 I. Chi phi tra truerc ngin hon 151 173.960.898 2. Thue GTGT dirge khau tar 152 6.781.663 B. Tai sin did h9n 200 191.677.957.613 192.400.144.493 I. Cac khoan phai thu dhi han 210 II. Thi san co djnh 220 V.08 175.234.311.130 140.473.674.204 I. Tai san co djnh hinh 221 175.234.311.130 140.473.674.204 - Nguyen gia 222 257.550.564.693 211.935.180.777 -Gia nj hao mon lily (*) 223 (82.316.253.563) (71.461.506.573) 2. Tai san c6 djnh thud tai chinh 224 3. Tai san co djnh vo hinh 227 III. Bit ding sin du to 230 IV. Tai san der dang dai han 240 V.09 16.443.646.483 51.926.470.289 1. Chi phi san xuat, kinh doanh der dang dai hon 241 2. Chi phi xay dung co ban do dang 242 16.443.646.483 51.926.470.289 V. Diu ttr tai chinh dai han 250 V. Tai sin dai hon khac 260
TONG COG TAI SAN 270 284.646.072.217 269.719.995.923
Cifc ghi cha ken; then lh 10 pkin hqp thimh ctio Bdo cho tai chinh nhy Trang 9
u Nhcm, ngay 23 tilting 02 nom 2016
CONG T co pHAN au RI VA XAY DVNG
iNII DINH PHIEU LINH
CONG TY CP DAU TU. VA XAY DUNG BINH DINH
BANG CAN DOI Kt TOAN TONG liciP Mau s6 B 01-DN Tai ngay 31 Mang 12 nom 2015 Ban hanh theo Thong Dr so 200/2014/7T-B7r
ngay 22/12/2014 czia BO Tai chinh
NCO:5N VON MS TM SO cuOi nom SO du nem
C. Nq phai tra 300 136.485.106.324 125.222.831.879 1. Nq ngin hon 310 35.261.556.931 43.866.772.960 1. Phai Ira ngu&i ban ngin hp 311 V.10 3.785.324.734 4.314.406.811 2. Ngu&i mua tra tien truac ngin Ilan 312 V.11 8.236.539.323 17.137.551.822 3. Thus va c.ic khofin phai Op Nha nuac 313 V.12 19.117.222.342 18.579.954.272 4. Phai Ira ngutsi lao Ong 314 V.13 1.684.643.375 1.240.838.649 5. Chi phi phai tra ngin han 315 V.14 77.620.547 627.311.456 6. Phai tra n8i be, ngin han 316 7. Phai tra theo tien d8 kE hooch h9p deng xay Ong 317 8. Doanh thu chua thuc hien ngan han 318 9. Phai tra ngan han khac 319 V.15 2.026.301.792 1.967.838.202 10. Vay va nq thue tai chinh ngin hon 320 11. Du phong phai tra ngan hon 321 12. Quy khen thuang, ph6c lqi 322 V.16 333.904.818 (1.128.252) 13. Quy binh on gia 323 - ' 2 A\
14. Giao dich mua ban loi trai phiSu Chink phi' 324 - \. II. Nq dai h#n 330 101.223.549.393 81.356.058.919 i 6. Doanh thu chua thuc hien dal han 336 V.17 101.223.549.393 81.356.058.919 /* D. VOn chi, ser hiIv 400 148.160.965.893 144.497.164.044 1. V6n chi sot hay 410 V.18 148.160.965.893 144.497.164.044 1. V6n Op dm chi, sec hail 411 84.307.000.000 84307.000.000 - Co phiiu ph6 th8ng c6 quyin Wit; quyet 411a - Co phi Su tru dai 411b 8. Quy du tu phat trien 418 10.381.446.891 8.681.474.091 11. Lqi nhuOn sau thus chua phan ph6i 421 9.883.671.867 8.466.545.818 - LNST chua Aar, phOi lily Id cVn cuoi 4 pithy 421a 1.685.100.039 93.553.278 - LNST chit(' phan phOi ki, nay 42Ib 8.198.571.828 8.372.992.540 12. NguOn von du tu XDCB 422 43.588.847.135 43.042.144.135 II. NguOn kinh phi, quy khic 430
TONG CONG NGUON VON 440 284.646.072.217 269.719.995.923
KC toan triro-ng
NGUYEN VAN LE
Ctic ghi dui kern theo la bOpkin hop thanh dia Bdo coo tai chinh nay Trang 10
CONG TY CP DAU TUT VA XAY DUNG BINH DINH
RAO CAO KET QUA KINH DOANH TONG HOP Cho nant tai chinh kit thtic ngay 31/12/2015
Miu s6 B 02-DN Ban hank theo 7h6ng lir so
200/2014/77-B7t-ngety 22/12/2014 clia B6 till
chinh
Dan vi tinh: VND
CH1 TIEU MS TM Nam nay Nam Oink
I. Doanh thu ban hang va cung cap djch vui 01 VI.01 30.890.615.501 29.198.441.961 2. Cac khoan giant till doanh thu 02
3. Doanh thu thuan 4 ban hang IA cung clip djch vv 10 30.890.615.501 29.198.441.961
4. Gia von hang ban 11 V1.02 17.647.058.426 18.389.629.271
5. Lqi nhuan Op vt ban hang va cung cep djch vu 20 13.243.557.075 10.808.812.690 6. Doanh thu hot Ong tai chinh 21 VI.03 2.489.841.337 2.278.554.024
7. Chi phi tai chinh 22
Trong (16: chi phi 0 vay 23 8. Chi phi ban hang 25
9. Chi phi quart 15/ doanh nghiSp 26 V1.04 6.207.889.458 4.312.634.408
10. Lqi nhuan than to hoot dOng kinh doanh 30 9.525.508.954 8.774.732.306 II. Thu nhap khfic 31 VI.05 152.181.667 171.979.644
12. Chi phi khac 32 VI.06 213.833.353 124.877.885
13. Lqi nhuan khac 40 (61.651.686) 47.101.759
14. TOngIqi nhui)n kt toan trirOc thus 50 9.463.857.268 8.821.834.065 15. Chi phi thud TNDN hiSn [IAA 51 VI.07 1.263.772.019 448.841.525
16. Chi phi thus TNDN hoan 10i 52
17. Lqi nhuan sau thus TNDN 60 8.200.085.249 8.372.992.540 18. Lai co ban tren c6 phieu (*) . 70 VI.08 972,65 993,16 19. Lai suy Om tren ce phieu (*) 71 -
Kt toan trtron
L=
NGUYEN VAN LE
Nhan, ngay 23 thong 02 nam 2016 0 .% 3 74s
co PHAN .0 DAU TLI VA 1) XAY KING
dWrYcir 'NG PH [EU LINH
Gc:NG TY 46c
Cac ghi chit kens thee lh ba phan hop thanh cdc Batt cao tai chinh nay Trong 11
CONG TY CP DAU TU. VA XAY DliNG BINH DINH MAu so B 03-DN Ban hanh theo ThOng tit so
200/2014/TT-BTC ngay 22/12/2014 cita BO Tai
chinh BAO CAO LUt CHUYEN TIEN TE TONG HOP Cho Wm tai chinh ket iliac ngay 31/12/2015 LOp theo phaang phap gian
CHI
I. Ltru chuyen hen tir hoot dOng kinh doanh
MS
Dcm
Nam nay
VND-
Nam truirc
1. Loi nhuhn trink thue 01 9.463.857.268 8.821.834.065 2. Dieu chinh cho cac khoan - KhAu hao TSCD va BDSDT 02 10.854.746.990 8.184.553.470 - Cac khoan du pilot-1g 03 1.166.000.000 - Lai, 16 chenh 16ch tj, gia hOi doai chua thuc hien 04 - Lai, 18 tir host Ong dau ttr 05 (2.489.841.337) (2.278.554.024) 338 - Chi phi lai vay 06
11 NI - Cac khoan dieu chinh khac 07 THAI 3. Liyi nhuhn tir hoot Ong kinh doanh trulk thay 18.994.762.921 14.727.833.511 5 C10
von lint Ong 08 ING 1 TOT
- Tang, giam cac khoan phai thu 09 (7.897.763.544) (437.737.495) Pt - Tang, giam hang ton kho 10 27.713.926 (129.047.427) - Tang, giant cac khoan phai tra 11 10.927.241.375 13.452.818.422 - Tang, giam chi phi tra trubc 12 (173.960.898) 46.957.078 - Tien lai vay da tra 13 - Thud thu nhap doanh nghiep da n6p 14 (997.758.097) (652.646.196) - Tien thu khac tir hoot Ong kinh doanh 15 935.774.759 - Tien chi khac cho hoot Ong kinh doanh 16 (16.100.000.000) Ltru chuyen tien thuhn tir hoot Ong kinh doanh 20 5.716.010.442 27.008.177.893 II. Ltru chuyen tien tir hoot ding dhu ttr
1. Tien chi de mua sant, xay dung TSCD va cac tai san dai hon khac
21 (10.372.071.543) (11.909.000)
2. Tien thu tir thanh Iy, nhuong ban TSCD va cac tai san dai han khac 22
3. Tien chi cho vay, mua cac cling cg no dm don vj khac 23 (18.400.000.000) (32.500.000.000) 4. Tien thu hoi cho vay, ban cac tong co no ctia don vikhac 24
7.500.000.000 8.500.000.000
5. Tien chi dau ttr, gap von vao dont vj khac 25 6. Tien thu hoi dAu ttr, g6p von vao dun vi khac 26 7. Tien thu lai cho vay, CO ttrc va lqi nhuAn dtroc chia 27 2.489.841.337 2.278.554.024 Ltru chuyen tien thuhn Ur hoot Ong dhu hr 30 (18.782.230.206) (21.733.354.976)
Ctic ghi chi; kem theo la by phein hqp thanh cita &So cao tai chinh nay Thong 12
1,1017"••■...
S e
GONG TY IN ,A"
co CO PHAN • SAU V?.
..A, XAY DOG
BI .NIa
ngay 23 dicing 02 nom 2016
d6c
G PHIEU LINH
CONG TY CP DAU TU. VA XAY DING BINH DINH
BAO CAO LUU CHUYEN TIEN Tt TONG HQP Cho nom tai chinh ket thfic ngay 31/12/2015 Lap theo pinrcmg phtip gian nip
Mau so B 03-DN Ban hanh theo Th6ng to s6
200/2014/TT-B7r ngay 22/12/2014 cita B6 Tai
chinh
Luu chuyen tien tir hoot di;ing tai chinh 1. Tien thu tir Oat hanh c6 phieu, nhan gbp von cua chi.) 379.965.000 soy hat
31
2. Tien chi tra von gOp von cho cac chu s& huu, mua lai c6 phieu cua DN da Oat hanh
32
3. Tien vay ngan han, dai han nhan dtrqc 33 4. Tien chi tra no/ g6c vay 34 5. Tien chi tra ng thue tai chinh 35 6. Co tire, lqi nhuan da tra cho chit ser hau 36 (4.214.600.136) (7.046.809.840)
Luu chuyen tien than tir hoot dOng tai chinh 40 (4.214.600.136) (6.666.844.840) Luu chuyen tien thuan trong kjt 50 (17.280.819.900) (1.392.021.923) Tien va tuong during tien du kj, 60 23.344.603.328 24.736.625.251 Anh Wang cua thay d6i tj, gia hoi doai thay d6i ngoai to 61
Tien va ttrong &rung tien cuoi kj, 70 6.063.783.428 23.344.603.328
Ke toan truung
NGUYEN VAN LE
Ctic ghi chi kem theo 16 66 ph& hqp thanh dui Bcio cao tai chinh nay Trang 13
LONG TY CP DAU TY VA XAY DVNG BINH DINH THUYET MINH BAO CAO TAI CHINH TONG HQP Miu so B 09-DN
Ban !birth theo Thong Lir so 200/2014/77-BTC Cho nam tai chinh kAt ngay 31/12/2015 ngay 22/12/2014 cria B4 Tai chinh
I. D4c diem hoat Ong cua doanh nghi0
1. Hinh fink s& hum von
Cong ty Olin.
2. Linh vtrc kinh doanh
Llinh vtrc kinh doanh: Bat d6ng sin va cung cap djch vv.
3. Nganh nghe kin!) doanh:
Cho thud dat c6 kat du ha tang Khu ding nghiep Phu Tai, Khu Ong nghiep Long My; thuc hien to
van WI djch vu ve ding tic mai trutmg.
4. Nhan vien: Tai ngiy 31 thang 12 nam 2015, CEng ty ce 42 nhan vien dang lam viec (tai ngay 31
thang 12 nam 2014 IA 41 nhan vien).
5. BAc diem hoat Ong cua doanh nghiep trong nam c6 Anh hiving den Bao cao tai chinh
Theo Gay chting nhan uu dai dau to sa 33/GCN-CTUBND ngay 27 thang 02 nam 2006 dm Uy
Ban Nhan Dan Tinh Binh Dinh, Cong ty dtrqc man tian thue dal 07 nam ke tir ngay xay dtmg hob
thanh dtra du an vac) hoot d6ng (nam 2007). NgAy 09 thang 11 nam 2012 Cong ty da girl van ban sa
992/DTXD-KT den Ctic thua Tinh Binh Dinh va viec xem )(et thOi gian uu dai tian thue dit dai vori
du an dau to ha tang Khu CEng nghiep PhO Tai va Long my theo chinh sach hien hanh. Ngay 26
thang 05 nam 2014 UBND tinh c6 Thing bAo s6 87/TB-UBND va wsk kian kat luan cua Ph6 Chu tich thuang trirc UBND tinh Hi Quic Dung tai cu6c hop >dr ly cac van da tin (long trong link vtrc thua, uu dai dau to dii v6i mit si doanh nghiep tren dja bAn tinh". Hien nay Ctic thua Binh Dinh van con dang xem xet giai quyet. Tai thOi diem Oat hanh bao ea() nay, Cong ty chtra nhan duqc
quyet djnh mien tian thue dat cho ca du an dtrqc uu dal dAu to dm ca quan thue. Do d6, BA° cao tai
chinh tang hop dm Ong ty dang ghi nhan chi phi thue dat trong nam nay IA 1.579.902.240 ding,
tien thue dit phai n6p tai ngay kat thiic nam tai chinh IA 18.290.984.223 clang.
6. Cac don vi trqc thuOc:
COng ty c6 don vi trirc thuOc IA Trung tam Ttr van Xay dtmg — Mei Truing KKT c6 dia chi tai sa 338 Lac Long Quan - Phutng 'Fran Quang Dieu — Tp. Quy Nhan - Tinh Binh Dinh. Chi nhanh bat dau hoot d6ng tir ngay 15 thing 11 nam 2011 theo Giay chimg nhan dang ky hoot d6ng Chi nhAnh so 4101137456-001 &pc cap NA So Ka hooch va Dau tu. tinh Binh Dinh.
Kj, ke toan, don vi tien to sir dung trong ke toil)
1. KS, ke toan nam
Nam tai chinh cua Cing ty bit dau tir ngay 01 thang 01 va kat thiic vac, ngay 31 thang 12 hang Om.
2. Don vi tien t sir dung trong ke loan
Dan vi tian to sir dung trong ghi cher) ke toan IA ding Viet Nam.
Ctic ghi cher kern theo to bo ph& hap thanh cria Boo coo tai chinh nay Trang 14
CONG TY CP DAU TY VA XAY DVNG BINH DINH THUYET MINH BAO CAO TAI CHINH TONG HQP NiAu s6 B 09-DN
31/12/2015 Ban hanh theo Thong to s.4 200/2014117-BTC Cho nam ten chinh ngity ngay 22/12/2014 call BO Tai chinh
III.ChuAn nikric vu Che dO Ice toga hp dyng
1. Che ? -ke tout-ap dyng
Clang ty ap dung the dO ke toan Viet Nam duac BO Tai chinh ban hanh theo ThOng tu so
200/2014/TT-BTC ngay 22 thang 12 nam 2014 va cac Th6ng tu htrang den sib doi be) sung cite dO
ke toan dm BO TAi chinh.
2. Tuyen 1)6 ye viec tuan thu Chan lime ice toan va Che dt) ke toan
Bao cao tai chinh duqc lap va With bay phi) hqp vai cac Chuin muc N/A Chi dO ke toan Viet Nam.
3. Hinh thOrc ke toan hp dyng 1.4 F
NI* kj, chung. -c lab
IV. Cac chinh sach ke toan fip dyng ti
1. Cosi:1. 14p Bao cao tai chinh
Bao cao tai chinh duce lap tren ca sa ke toan don tich (trir cac thong tin lien quan den cac !wing tien).
Cac dan vj true thuOc hinh thanh b0 may ICE toan rieng, hach toan phu thuOc. Bao cao tai chinh tong hop cim tan cong ty duct lap tren ca sa tong hop Bao cao tai chinh cua cac dan. vi true thuOc. Doanh thu va s6 dtr gift cac dan vj true thuOc dtrqc loai trir khi lap Bao cao tai chinh tong hap.
2. Nguyen tic yak djnh cac khan tien va cac khan tuong dircrng tien
Nguyen tic xac dinh cac khoan Wong ducmg tien:.cac.khoan ttrcmg duang tien IA cac khoan tu ngan han (khOng qua 3 thang), c6 kha nang chuyen doi de clang thanh mot lacing tien xac djnh va khong ca nhieu rut ro trong chuyen doi thanh tien.
Nguyen tic va phuung phap chuyen doi dung tien khac sang dOng tien sir dung trong ke toan: Cac nghiep vu kinh to phat sinh bang ngoai to duac chuyen doi sang dang Viet Nam theo gia thuc to tai thai diem phat sinh.
Cac tai khoan c6 s6 du goc ngoai to duqc chuyOn dOi sang diing Viet Nam theo gia thuc to binh quan do Ngan hang Nha Ntrac Viet Nam Ong b6 tren thj twang ngoai to lien ngan hang.
Chenh lech ty gia ngoai to trong ky N/A do danh gia Iai so du cuOi ky duqc phan anh vao ket qua kinh doanh trong ky theo htrang den tai chuan muc k8 toan va cac van ban phap lust lien quan cua BO TM Chinh.
3. Cac khofin phai thu timing mai va thu khac
Nguyen tic ghi nhan: cac khoan phai thu thuong mai &pc ghi nhan theo gia g6c trir cac khoan du phOng nq phai thu kh6 doi vac tfnh vac, thai diem cu6i nam tai chink
Du phong nq phai thu kh6 dal: IA du phang phan gia trj bj ton thAt cua cac khoan nq phai thu qua han thanh toan, nq phai thu chua qua han nhung c6 the kh6ng dal duqc do khach nq kh6ng c6 MIA nang thanh loan.
Viec lap du phong nq phai thu kh6 doi duqc thuc hien theo nhan djnh cua Clang ty v6 kha nang thu cita cac cOngpq. Tai thai diem 31/12/2015, cac khoan du phang no phai thu kh6 doi duqc danh
gia va trfch lap b6 sung day d6 theo Thong to 228/2009/TT-BTC ngay 7/12/2009 dm BO Tai chinh.
Ceic ghi chit kim theo lb BO phOn hqp thhnh cua Bdo coo tai chinh nay Trang 15
CONG TY CP DAU TY VA JAY DyNG BINH DINH THUYET MINH BAO CAO TAI CHINH TONG HO' MAu s6 13 09-DN
Cho nam tai chinh ket thew ngay 31/12/2015 Bon hanh theo ThOng nesd 200/2014/7T-8TC ngay 22/12/2014 mkt 8(5 Tai chinh
4. Nguyen tic ghi nhOn hang ton kho
- - - kbo duqc-cac di nh- tren-ccr-se gia g$e. Gia ge)c- hang ten -k-ho bao- gem-chi-phi mua, chi phi the bien va cac chi phi lien quan truc tiep khac phat sinh de co duqc hang ton kho a dja diem va trong thai hien tai.
Gia gee hang ten kho duqc tinh theo phuang phap bInh quan gia quy'en va duqc hach toan theo phtrang phap ke khai thtrang xuyen. Du phong giam gia hang.tem kho duqc ghi nhan khi gia gec ham gid trj thuan c6 the thirc hien duqc. Gia trj thuan co the th,rc hien dtrqc la gia ban uac tinh cua hang ten kho trir chi phi trac tinh de hoan thanh va chi phi trac tinh can thiet cho viec tieu thv chung.
Tang hoac giam se du di; phong giam gid hang ten kho duqc ghi nhan vao gia yen hang ban trong
5. Nguyen tic ghi nhOn va khiu hao TSCD hcvu hinh, vo hinh
Tai san co djnh him hinh duqc the hien theo nguyen gia trir hao man lay ke. Nguyen gia tai san ce djnh him hinh bao gem toan 1)6 cac chi phi ma Cling ty phai be ra de c6 duqc tai san co djnh tinh den thtd diem dua tai san d6 vao trong thai sin sang sir dung. Cdc chi phiphat ,sinh sau ghi nhan ban dau chi duqc ghi tang nguyen gia tai san co djnh neu cac chi phi nay chac chan lam tang Iqi fch kinh to trong tuang lai do sir dung tai san d6. Cac chi phi khang them man dieu kien tren duqc ghi nhan ngay vao chi phi.
Khi tai san c6 djnh hCru hinh duqc ban hay thanh ly, nguyen gia va khau hao 1Ciy ke duqc x6a se va bat 14 khoan !Ai to nao phat sinh do viec thanh 19 deu dtrqc tinh vao thu nhap hay chi phi trong nam.
Tai san co djnh hau hinh dtrqc khau hao theo phuang phap du?mg thing cltra tren thai gian hau dung trac tinh. SO nam khau hao cua cac loci tai san co djnh hiru hinh nhu sau:
Loai tai san c6 dinh S6 nam
Nha cira, vat kin true 25 - 35
May mac va thiet bj 10 - 12
Plurcmg den van tai, truyen can 10
Thiet bj, dung cu quail 19 08 - 10
Cay lau nam 25
Tai sari co djnh khac 10 - 25
6. Chi phi xay thing co ban do. dang
Chi phi xay dung ca ban da dang phan anh cac chi phi lien quan true tiep den viec xay clurig ca sir
ha .tang cac Khu Ong nghiep chua hoan thanh. Vic khau hao cac tai san nay duqc ap dung giong nhtr cac tai san ding loci khac va chi bat dau khau hao tir khi tai san a vao trong thai san sang sir dung.
7. Chi phi tra trierc dal Ilan
Cac cOng cu, dung cu da dua vao sir dung &Km phan b6 vao chi phi theo phuang phap dutmg thing
vOi thai gian phan b6 khang qua 02 nam.
8. Chi phi phai tra
Chi phi phai tra dtrqc ghi nhan dua tren cac trac tinh hqp 15, ve so tien phai tra cho cac hang boa,
djch vu da sir dung.
1338
II NI THAI
0 CHI )NG T TOAN
PI Ty -T. F
Cdc ghi chu kern theo la IV phan hop thanh can &So cao tai chinh nay Thong 16
CONG TY CP DAU nr VA XAY DVNG BINH DINH THUYET MINH BAO CAO TAI CHINH TONG HQP Miu s8 B 09-DN
Ban hank theo Th6ng ars6 200/2014/7TBTC Cho nam tai chinh kit auk ngay 31/12/2015 -?way 22/12/2014 ctia B6 Tai chinh
9. Trq cap thoi vi?c va bao hiem that nghi0
-Cdtt ig-ty phii chi-tra trq-cap thoi-viec-clio-nguei lao-dOng e6 lam -viec-tai-Geng-ty - - thing tra len tinh CISn ngay 31 thing 12 nam 2008 voi miry chi tra bang 1/2 thing lucmg binh quan lam cc ser dOng bao hiem xa hOi cua sau thing lien ke tank thai diem thOi viec cho I nam lam viec.
Theo Lust bac, hiem xa tir ngay 01 thing 01 nam 2009 Cling ty phai clang quj% Bao hiem that nghiep do co quan Bao hiem xi hOi Viet Nam quan 15, vii ty le I% cUa muc thip han giira lung co ban cUa ngtrai lao Ong hoac 20 Ian mix. Wong toi thieu chung duqc Chinh phU qui djnh trong tong thai Vol viec ap dung the dO bao hiem that nghiep Cling ty khong phai tra trq cap th6i viec cho thai gian lam viec cUa ngtrai lao dOng tir ngay 01 thing 01 nam 2009.
Try cap th6i viec (kw ghi nhan vao chi phi quan ly doanh nghiep khi chi tra cho ngutri lao dOng
10. NguOn vgn kinh doanh
Von thu to caa sOlifiu Von dau to cua cho sa hftu &roc ghi nhan theo s6 thuc to da dau to cua cac co dOng.
Von khdc cua cho sb littu V6n khac &roc hinh thanh do b6 sung tir ngutm von ngan sach cap de dau to cac cling trinh xay dtmg co ban dm Nha ntr6c.
11. Trich kip cac quy
Mire trich lap cac quy &roc thirc hien theo Nghj guy& Dal hOi ding c6 d6ng hang nam.
12. Chinh sach ghi nhOn cac khan thug
Thud thu nhijp hien Huth Thue thu nhap hien hanh IA khoan thue duqc tfnh dtra tren thu nhap tfnh thug. Thu nhap tfnh thue chenh tech so vii lqi nhuan ke toan IA do dieu chinh cac khoan chenh lech tom thOi giira thue va ke toan, cac chi phi khong ducrc trir cang nhu dieu chinh cac khoan thu nhap kh6ng phai chju thue va cac khoan 16 &pc chuyen.
Thud thu nhOp holin Igi Thue thu nhap hoan lai IA khoan thue thu nhap doanh nghiep se phai nOp hoac se duqc hoan loi do chenh lech tom thai giQa gia trj ghi s6 cua tai san va nq phai tra cho muc filch Bao cao tai chinh va cac gia tri &mg cho muc dich thud. Thue thu nhap hoan loi phai tra duoc ghi nhan cho tat ca cac khoan chenh lech tom thtri chju thue. Tai san thud' thu nh4p hoan lai chi dtrqc ghi nhan khi chic chan trong tuang lai se c6 lqi nhuan tinh thue de sir dung nhOng chenh lech tarn th61 duocl(hau trir nay.
Gia trj ghi s6 cua tai san thud thu nhap doanh nghiep hoan 1 i dtrqc xem xet loi vac ngay ket tink nam tai chinh va se duqc ghi giant den mac dam bao chic chan c6 du Iqi nhuan tinh thue cho phdp lqi ich cua mOt phan hoac toan bO tai san thus thu nhap hoan loi dtrqc sir dung. Cac tai san thue thu nhap doanh nghiep hoan loi chtra ducrc ghi nhan truac day duoc xem xet loi vao ngay ket thac nam tai chinh va dtrqc ghi nhan khi chic chan c6 du Iqi nhuan tfnh thue de c6 the sir dung cac tai san thue thu nhap'hoan loi chtra ghi nhan nay.
Tai san thud thu nhap hoan loi va thud thu nhap hoan loi phai tra &roc xac djnh theo thus sub du tinh se fip dung cho nam tai san duqc thu hOi hay Kr phai tra dtrqc thanh toan dtra ten cac mix thue suit c6 hieu luc tai ngay ket thiic nam tai chinh. Thue thu nhap hoan loi duqc ghi nhan trong Bao cao ket qua hoot Ong kinh doanh trir khi lien quan den cho khoan muc duqc ghi thing vao von ch se: hOu khi d6 thue thu nhap doanh nghiep se dtrqc ghi thang vao von cho se, hOu.
Cac ghi ch6 ken: theo 16 b6 phOn hop thanh ctia &So cao tai chinh nay Tra ng 17
ANH rn16
MINH TI.9.1H
QUOC T
CONG TY CP DAU TU. VA XAY DyNG BINH INNH THUYET MINH BAO CAO TAI CH1NH TONG HQP Miu s6 B09-DN
Cho nam tai chinh kit thzic ngay 31/12/2015 Ban hank theo Thong turd 200/2014/TT-BM ngay 22/12/2014 cua BO Tat chinh
Thui gid trf gia tang COng tyn0p thug gia trigia tang theo, phuang pilaf) khiu triryai thug suit thus gia trj gia tang là 1-0%. Tien thug -lai dot-th6-thu6c-doi Wang kh6ng chiu thud gia_tri gialang. _ _ _
Thul thu nhOp doanh nghifp Theo Giiy chang nhAn tru dai diu to s6 33/GCN-CTUBND ngay 27 thing 02 nam 2006 cua Uy Ban Nhan Dan Tinh Binh Dinh, C6ng ty duqc hung uu dai thug suit thug thu nhAp doanh nghiep lA 10% trong thOi gian 15 nam ki tit khi du. an di vac) hoat Ong. C8ng ty duqc mien thud thu nhAp doanh nghiep trong 04 nam ks tir khi ce thu nhAp chju thug va &in 50% thud thu nhAp doanh nghiep phai ncp cho 07 nam tiep theo.
Nam 2014 IA nam thir bay C6ng ty dtrqc Ws:mg uu dai VS thud suit va lA nam cuoi ding C6ng ty duqc giAm 50% thud thu nhAp doanh nghiep phai n6p.
Thu nhAp to cac hoat d6ng khac phai n6p thus thu nhAp doanh nghiep vai thud suit 22%.
Khi thuc hien grill thud TNDN, C6ng ty thuc hien phan b8 cac chi phi trong ky Wan Ung vai t le doanh thu cua timg hoat d6ng.
13. Ghi nh#n doanh thu va thu nh'ap
Doanh thu cung clip dich vii Doanh thu cung cap dich vu duqc ghi nhAn khi khong con nhirng yew to khong chic chin ding kS lien quan den viec thanh toan tien hoc chi phi kern theo. Trusting hqp dich duqc thqc hien trong nhieu ky ke toan thi doanh thu duvc ghi nhAn. can dr vao ty le dich vu hoan thAnh tai ngaythucram tai chinh. Trusting bp Qom vi thu tien 1 lan cho dich vu dtrqc thuc hien trongnhieu nam, khan thu nhAp nay se dtrqc ghi nhAn vac) tai khoan doanh thu chua thqc hien va phan b8 qua cac nam.
Doanh thu cho thue kEt cAu ha tang dtrqc doanh nghiep thanh toan theo gia do la My (USD) theo QuySt dinh so 109/2005/QD-UBND ngAy 21/09/2005 dm Uy Ban Nhan Dan tinh Binh Dinh.
Tidn lai TiSn lai dtrqc ghi nhAn tren ca so tiled gian va lai suit thuc to timg ky.
14. Gia von hang ban
Gia von hang ban duqc ghi nhAn khong theo doanh thu phat sinh, tat ca do chi phi phat sinh trong nam quan den doanh thu cho thud Ong trinh, ket du ha tang deu duvc ghi nhAn vAo gia von.
VS chi phi tien thud dit dtrqc hach wan theo s6 tien thqc n6p phat sinh trong
15. TM sin tai chinh
Phan log! tai sin tdi chinh Viec phan Ioai cac tai san tai chinh nay phi) thu•Ac vacs ban chit va muc dich cua tai san tai chinh va ducic guy& djnh tai thOi diSm ghi nhAn ban diu. Cac tai san tai chinh cua COng ty g6m cac nhOm: cac khoan diu to nem git7 den ngay dao han, cac khoan cho vay va phai thu.
Cdc khotin adu ltr nom girl den ngay d'do hyn Cac khoan dau to nam gie. den ngay dao han IA cac tai san tai chinh phi phai sinh vii cac khoan thanh toan co dinh hoc co thS xac dinh va co 14 dao h?r, co dinh ma Cong ty cO y djnh va co khi nang gia den ngay dao han.
Cac ghi chit kem theo la bO phdn hop thanh can 8do cdo tai chinh nay Trang 18
CONG TY CP DAU TY VA XAY DVNG B1NH DINH THUYET MINH BAO CAO TAI CHINH TONG KIP Miu sit B 09-DN
Ban hanh theo Th6ng luso 200a C014/1T-BT Cho narn tai chinh 141 thac ngay 31/12/2015 ngay 22/12/2014 c6a B6 Tai chinh
Cdc khan 661 gal tiet kiem c6 14 han tai don vj dugc theo &Si tren sti di tien gal ngan hang.
-Cdc-khodn-elto-vay-va-phdithu- - - - - - - - Cdc khoan cho vay va phAi thu IA cdc tai san tai chinh phi phdi sinh voi cdc khodn thanh Wan c6 djnh hoac c6 the xdc djnh va kitting dugc niem yet tren thj trutmg.
GM trj ghi so ban (tau cda tai san tai chink Cdc tai san tai chinh dugc ghi nhan tai ngay mua Nei dimg ghi nhan tai ngdy bdn. Tai thtri diem ghi nhan Ian dau, cdc tai san tai chinh dugc ghi nhan theo gid gOc cong cdc chi phi phdt sinh khdc lien quan trkrc tiep den vioc mua, phdt hanh tai san tai chinh do.
16. Nce phai tra tat chinh va cong cy von chi se* hell
Cdc Ong cu tai chinh dugc phan loai IA nq phdi tra tai chinh hoac c6ng cu vOn cha so htru tai thiri diem ghi nhan ban dau phis hqp vai bAn chat va djnh nghia caa no phai tra tai chinh NIA Ong cu vOn chit sar
NQ phai trd tai chitin Viec phan loai cdc khodn nq tai chinh phi thuOc vat) ban chat va mkic dich cua khodn no tai chinh va dugc quyet djnh tai thtri diem ghi nhan ban dau. Ng phai tra tai chinh cua CEng ty g6m cdc khoan phdi tra ngutri bAn, vay va ng, cdc khodn phai tra khdc.
Tai th6i diem ghi nhan Ian au, cdc khoan nq phai tra tai chinh khdc dugc ghi nhan ban du theo gid g6c trir cdc chi phi phdt sinh khdc lien quan trkrc tiep den nq phai tra tai chinh dO.
Gid trj phan b6 dugc xdc djnh bang gia trj ghi nhan ban dau cua nq phdi tra tai chinh trir di cfic khoan !loan tra g6c, cong hoac trir cdc khodn phan be lay ke tinh theo phtrcmg phap lai suat thkrc to caa phan chenh lech giUa gid trj ghi nhan ban du va gid trj ddo han, trir di cdc khodn giim trir Ow tiep hoac th6ng qua viec sir dung mOt tai khodn du phong) do gidm gid trj hoac do khtmg the thu h6i. Phuong phdp lai suit thuc to IA phuong phdp firth todn gid trj phan b6 cOa mOt hoac mOt nhOm nq phdi trd tai chinh va phan be thu nhap lai hoac chi phi lai trong kj, c6 lien quan. Lai suat thkrc to IA lai suat chiet khau cdc Wang tien ink tinh se chi tra hoac nhan dugc trong ttrang lai trong su6t yang dal du kien cua Ong cki tai chinh hoac ngan han, neu can thiet, tra ye gid trj ghi s6 hien tai than caa nq phai tra tai chinh.
Ong cy vOn chit 0' Ittru COng cu von chO s6 hat] IA hqp dOng chang to dugc nhung Igi ich cdn lai ve tai san cua CEng ty sau khi trir di town bO nghia vv.
17. Bit trir cac cong cy tai chinh
Cac tai san tai chinh va nq phdi tra tai chinh chi dugc bit bit vai nhau va trinh bAy gia trj thuan tren Bang can doi ke toan khi va chi khi Gong ty:
• CO quyen hop phdp de bit trir gid tri da dugc ghi nhan; va
• C6 du djnh thanh man tren co str than hoac ghi nhan tai san va thanh todn nq phdi tit ding mOt thati diem.
Ccic ghi chit ken, theo la 1.6 ph6n hqp thanh cua Bao ccio tai chinh nay Trang 19
CONG TY CP DAU VA XAY DUNG BINH DJNH THUYET MINH BAO CAO TAI CHINH TONG Htrill) mAu s6 B 09-DN
31/12/2015 Ban hanh theo Thong tit so 200/2014/TT-BX Cho nam tai chinh kit thew ngety ngay 22/12/2014 cha Bh Tai chlnh
18. Bao cao theo bt) phOn
_ BOph4n_thealinhytn- kinh doanh_la mOtphin cep the Isac_dinb sieng bipttbsvrigih vao qua trinh san_ _ xuat hoic cung cap san pham, djch vtr va co rui ro va Ian ich kinh to khac vai cac bO phis kinh doanh khac.
BO phin theo khu vvc dja Iy la mOt phin cO thi xac djnh rieng biet tham gia vao qui trinh san xuit hoic cung cap san phim, djch vv trong pham vi mOt m8i twang kinh to cv th6 va c6 rid ro va lai ich kinh to khac yeti cac bO phin kinh doanh trong cac m8i twang kinh to khac.
19. Cac ben c6 lien quan
Cac ben dtrac goi la lien quan neu mOt ben ca kha rang kitm soat hoic ca anh htrang dang Ice d6i vai ben kia trong vi6c ra. quyet djnh tai chinh va hot Ong. Cac ben cling dtrac xem la ben lien quan neu cung chju sir kiem sok chung hay chju anh htrang Clang ke chung.
Trong vi6c xem xet rn6i quan he cua cac ben lien quan, ban chit dm rn6i quan he duac chti tong nhieu han hinh thirc phap I.
20. Giao djch githt clic ben cifi lien quan
Giao djch gift cac ben ca lien quan la vi6c chuyen giao cac quytn lvc hay nghia vv gift cac ben c6 lien quan, khOng xet den viec ca tinh gia hay khang. Giao djch vai cac ben ca lien quan trong nam dtrac trinh bay a thuyet minh s6 VII.
V. Thong tin IA sung cho cac khan muc trinh bay trong Bang can doi ke loan
Don vj tinh: VND 4
01- Tien i
SO cool nam S6 diu nam i Tien mat 840.162 34.411.958
Tien giri ngan hang 6.062.943.266 7.210.191.370
Cac khoan tucmgduang tien (tien girl ngan hang co ky hp 16.100.000.000 1
tir 3 thang Ira xu6ng)
COng 6.063.783.428 23.344.603.328
,133E
;NI NI .1 THAI A6 CHi ONG 1 TOAN
Pit •
Vy
2- Dau tir tai chinh ngin hhn
SO cuOi nam SO dAu nam
59.500.000.000 32.500.000.000
59.500.000.000 32.500.000.000
Khoan tien giri ngan hang ky hhn tren 3 thang
C6ng
3- MU thu khach hang
So mai nam SO diu nam
Ong ty CO phin TM SX Duyen Hai Cong ty CO phin TM SX Khai Vy Quy Nhcrn Ong ty CP Ca khi & XD Quang Trung CEng ty TNHH Hoang Phat Ong ty TNHH Hoang Trang (Hoang Ha)
5.047.674.400 4.017.646.490
4.090.664.527 3.005.472.166
1.147.155.087 1.242.729.795
1.695.851.918 1.553.120.884
677.983.745 1.228.529.067
Cac ghi chti ken, theo la bh phhn hap thanh cua Bao coo tai chinh nhy Trang 20
1
0
A
a
I
1.1854891
1.006.004.903 1.549.700.294
593.530.334
980.756.535 969.691.471
1.209.812.260 450.596.094 963.169.600 738.965.105 115.962.550
1.004.092.037 2.334.707.461
461.482.971
203.627.495 581.721.694
956.027.798 338.067.571 483.507.083
101.115.182
232.190.674 470.017.596 338.809.436 303.346.654 710.716.967 760.458.189 927.766.310
32.630.863.042
988.105.423
-866-.966364 --1.033.246.430 1.130.604.272
631.706.247
785.742.007 950.601.977 877.807.954 606.205.168 716.307.825
539.085.312 544.482.405
505.966.440 2.334.707.461
393.495.951 612.815.132 197.264.144 581.721.694 704.785.990 274.155.900 347.261.667 153.392.267
204.058.192 105.395.400 311.374.344 75.800.400
544.482.405 350.072.270
511.476.417 28.926.585.860
A NH H PHe MINH f MR/ ou6c •
AO
C6NG TY CP DAU T1f VA XAY DUNG BINH DINH THUYET MINH BAO CAO TA! CHINH TONG HO' Miu s6 B 09-DN
Ban hanh then ThOng also 200/2014/1BTC Cho ?Om chinh tinic ngay 31/12/2015 T- ngely 22/12/2014 ctia Bc Tai chlnh
Ph& thu Mulch hang (dip then)
DNTN Dat may - TM van Phat
Ong ty CP VRG Da Binh Dinh
Cong ty CP XL Dian VNECO 10 Gang ty TNHH Thanh Binh Cong ty TNHH Twang Lam
Gang ty TNHH Granite An Nhon Cong ty TNHH Thin Nam Cong ty TNHH Nhu DNTN Hoang Long C6ng ty TNHH TM & XD Hoang Minh Gang ty c6 phin gitly An Phu Gang ty TNHH Truang Huy Cong ty TNHH M5 Tai Binh Djnh
Cong ty CP Luyan can they Viat M5 (sit that) Hoang Anh) Cong ty CP SX Di Granitt Phu Minh Trong
Cong ty CP SX va DT Truang Phat Ging ty TNHH Binh Minh Cong ty TNHH TM SX Nam Gia Cong ty TNHH Tri Tin Ong ty TNHH Trung Tri Ong ty TNHH GiAy Nham Viat N't Gang ty TNHH TM Anh Vy
C6ng ty TNHH TM DV Phtrac Tian C6ng ty TNHH Hoang Tam Cong ty TNHH Tan Long Granite Ong ty TNHH Tun Phong Cong ty TNHH Truang Huy Ong ty TNHH Mai Long Cac khach hang khac
ging
04- Tra trink cho nguti ban ngin ban
Se cuOi nim Cong ty Bao him PJICO- CN Binh Djnh 3.580.035 Ong ty TNHH XD Phu Dirc 251.813.572 Cong ty CP Ong ngha Mai truarng mien Trung 2.384.545 Ong ty TNHH XD va TM Gia H6 Cong ty TNHH Tu van thiet ka H.B.T
Cong ty CP [Au Tu va Xfiy Dkmg Binh Dinh 8.093.000 Ging ty TNHH Tu van Thiat ka HBT 1.287.128 Cong 267.158.280
S6 diu nam 3.580.035
233.894.572 2.384.545
99.848.000 22.000.000
361.707.152
Cdc ghi chi ken; then ld 6(5 phdn hqp thanh cues Bdo cdo tai chinh nay Trang 21
CONG TY CP DAU TU. VA XAY DVNG BINH DINH
THUYET MINH BAO CAO TAI CHINH TONG HQP so B 09-DN Ban hank theo Thong Luso 200/2014/77-B7r
Cho !Om íàí chinh thirc ngay 31/12/2015 ngay 22/12/2014 czia B5 Tin chinh
5- Phai thu ngin han khic
So cu6i nim SO clAu nam Phaithu—Thaii-BloithdErn-g giai phbng mit bing lien Ling bOi thutmg C6ng ty INH1-1Thucmg mai VIC
4817:981-.000- 1.424.093.000
Chi phi thoai von nha nuac 36.285.455 35.000.000
Tam Ling cho nhan vien 13.000.000 60.620.000
Cac khoan phai thu khac 20.516.000 22.180.000
COng 4.887.782.455 1.541.893.000
6- Dir phong phai thu ngan han kh6 (16i S6 cu6i nem SO (1Ati nam
Dv phong cho cac khoan rig phai thu qua han duari I nam 2.932.230.000
Dir phong cho cac khoan nv phai thu qua han to 1 nam d&L
dual 2 nam
8.565.940.251 3.822.009.000
Dir phong cho cac khoan rig phai thu qua hp tii 2 narn&n duai 3 nam
2.090.826.749 2.736.528.000
COng (*) 10.656.767.000 9.490.767.000
(*) Trich lap ba sung trong nam nay IA 1.166.000.000 ding.
7- Hang din kho
SO cuOi nam SO diu nilm
Nguyen li6u. vat HO ton kho 101.333.501 129.047.427
COng 101.333.501 129.047.427
Cdc ghi chu kem theo la ba phan hop thank cua Boo coo tai chinh nOy Trang 22
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LONG TY CP DAU TU. VA XAY DUNG BINH DINH THUYET MINH BAO CAO TAI CHINH TONG H430) miu s6 B 09-DN
Ban hanh then Thong tit sd 200/2014/TT-BTC Cho min: ten chinh kit thzic ngay 3 1/1 2/201 5 ngay 22/12/2014 cia BO Tat chinh
9- Til sin det dang dai han
SO cuOi nam SO diu nam
14 tang ky thuat cac khu cOng nght0: 1-6-.4-43.646.483 51-.925:779 :289
Tai 9.944.911.100 20.148.752.574
- Long AV 6.498.735.383 31.776.326.715
BOi thtrbng giii phong mat bang 1.391.000
COng 16.443.646.483 51.926.470.289
10- Phai tri cho nguiri bin
SO cued nam SO du aim Cong ty TNHH XD Thuan Dirc 698.975.758 698.975.758
Cling ty QLGT Thiry b8 Binh Djnh 426.828.000 426.828.000
Cong ty CP QL & XD DutmgbS BD 626.354.000 1.275.499.000 Cong ty TNHH Binh Thanh 659.040.200 406.705.200 Gang ty TNHH Thang Long 80.278.000 80.278.000 C8ng ty TV XD Nguyen Truc 13.761.111 13.761.111
Cong ty TNHH XD TM TH Van Quang 86.629.000 73.779.000
Cong ty TNHH TV - XD Toan Thing 79.818.000 53.917.000
Cong ty TNHH Hai Ducmg 366.000.000 325.045.000
Cong ty TNHH Tien Thjnh 75.923.965 378.765.965
Cong ty TNHH Thao Truyen 70.336.000 70.336.000
Ging ty TNHH XD vi TM Gia HS 70.000.000
C6ng ty TNHH Xfiy dung Minh Due 95.166.000
Nha cung cap khac 436.214.700 510.516.777 COng 3.785.324.734 4.314.406.811
11- Ngtrei mua tra tien truac
SO cuili nam SO tlAu nam Ong ty TNHH Sin xuAt Thuong mai VO Anh 4.512.654 22.891.180 Ong ty TNHH Xuit Nhap Khiu Thanh Chau 316.020.000 316.020.000 Ong ty TNHH Thuong Mai VIC 159.680.598 169.316.448 Ong ty TNHH MTV Sang To A Chau Quy Nhcm 5.696.751.530 CPPC Public Company Limited 4.108.726.440 C6ng ty C3 phin Diu to vi Xay dung Thach Anh 3.746.903.911 2.500.000.000 Cong ty CP Nang Wong sinh hoc Phu Tai 1.555.599.470 1.736.535.557 Ong ty TNHH TM Hoang Long 500.000.000 500.000.000 Cong ty CPXL Dien Tuy Phu& 219.067.168 240.267.568 Lien Doan Lao DOng tinh Binh Djnh 118.280.634 118.280.634 C6ng ty Co phin Phuac Hung 241.181.633 241.823.555 Cong ty TNHH TMDV XNK Mua \tang 100.000.000 100.000.000 Ong ty TNHH XD Phu Thanh 250.755.807 124.595.000 Cong ty TNHH Xuan Nguyen 160.000.000 160.000.000 Ong ty TNHH SX-TM&DV Tien Thuat 172.130.161
Cdc ghi chi; kem theo let BO ph On hqp thanh cua Boo coo gal chinh nay Trang 24
3365
it NH. MANI 5041 )NG TOM
PIN
CONG TY CP DAU VA XAY DVNG BINH DINH THUYET MINH BAO CAO TAI CHiNH TONG HOP miu so B 09-DN
Ban harth theo Thong tic so 200/2014/7T-B7r ngay 22/12/2014 cita B6 Tai chinh
Nguiri mua trd din fru* (hip theo) Cong ty Thien Cat Binh Dinh 300.000.000 100.000.000 Cang ty TNHH MTV V.Q.N —1271-47.954-
Cac khitch hang khac 265.259.333 1.002.343.910 COng (*) 8.236.539.323 17.137.551.822
(*) Day la cac khoan tien khach hang tra tram trong th6i gian chi kY hyp d6ng thud ken cau hu tang khu Ong nghiep
12- Thue va cac khoan phili nqp Nha nit* S6 cuoi nam S6 diu nam
Thue GTGT diu ra 286.316.025 23.211.877
Thue tieu thy dac biet Thue thu nhap doanh nghiep 531.772.094 265.758.172
Thue thu nhap ca nhan 8.150.000 lo
Tien thud dit 18.290.984.223 18.290.984.223 !INN COng 19.117.222.342 18.579.954.272 TNHH
ri
13- Phai tra nguOi lao ()Ong SO cuoi nam S6 dau nam
Phil tra Ong nhan vien 1.167.489.815 1.153.429.689
PHI tra can bo quart 15, 387.237.187 87.408.960
Phai tra Ban kiem soat 22.370.705
Phai tra ilia lao cho can b6 quilt ly 107.545.668
COng 1.684.643.375 1.240.838.649
Quy lucmg nam 2015 thvc hien theo Nghj quyet so 02/NQ-HDQT ngay 14 thang 01 nam 2015 d6i vai ngtt6i lao d6ng va quy lucmg can 1)0 quart ly C6ng ty; thu lao caa H6i dtmg quart trj va Ban kiem sok thyc hien theo Nghi guy& s6 34/NQ-HDQT ngay 21 (hang 11 nam 2014.
14- Chi phi phiti tra S6 cu6i nam SA diu [tarn
Chi phi thi ding 77.620.547 585.335.454
Chi phi khac (chi phi kiem toan, thim tra, thiet ke...) 41.976.002
COng 77.620.547 627.311.456
15- Phai tra, phai nAp ngin hp khac
Kinh phi c6ng down S6 cu6i nam S6 dau nam
3.273.820
BHXH 9.015.540
Phai tra ve c6 phen h6a 17.547.000 17.547.000
Phai tra khac (*) 2.005.480.972 1.941.275.662
COng 2.026.301.792 1.967.838.202
Cac ghi chu kern theo 16 be• ph& hap thanh cua Bao cao tai chinh nay Thong 25
Cho flan; tai chinh kit attic ngay 31/12/2015
LONG TY CP DAU TU. VA XAY DVNG BINH DINH
THUYET MINH BAO CAO TAI CHINH TONG HOP MAu s6 B 09-DN hanh theo TIOng tit 200/2014/TT-8TC Cho Won ten chinh kit M Ban Mac ngay 31/12/2015 ngery 22/12/2014 clic: BO Tai chinh
Phai tra bao lanh du that, 179.826.214 233.310.214
Chi phi tra tnr6c cong trinh dau to ctia Nha nu6c 383.337.393 383.337.393
Phai tra chi phi BQLDA 487.175.042
Phin von nha nu& tang sau co phin hda 262.306.293 262.306.293
Phai tra, phai n6p tien dat the) cac nam tnrac cho Nha nu& 575.146.720 575.146.720
Cac khoan phai tra khac 604.864.352
C¢ng 2.005.480.972 1.941.275.662
16- Quy khen thOng, phtic Iqi
S6 cuOi nam SO dau nam
Quy khen thtromg 167.014.068 (1.128.252)
Quy phut Igi 114.087.880
Quy khen thtrang BQL ditu hanh cong ty 52.802.870
COng 333.904.818 (1.128.252)
17- Doanh thu chua thtrc hi¢n dai halt
S6 cutii nam S6 diu nam
Khu Ong nghiep Phu Tai 67.338.456.211 56.298.477.327
Khu cong nghiep Long Mg, 33.885.093.182 25.057.581.592
COng (*) 101.223.549.393 81.356.058.919
(*) Doanh thu cho thus lai (fat va ket cau h4 tang khu ding nghidp thu truac nhidu nam cUa cac doanh nghidp thud dAt (bao g6m : n6p nix& 10 nam, n6p wink 18 nam va c6 doanh nghiep n6p den hdt du an).
COL- ghi dui kem theo 16 b6 ph& hop ihanh cho Boo coo tai chinh nay Trang 26
't
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"< Z 4... ig =
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O
CONG TY CP DAU TiT VA XAY Dy'NG BINH DINH THUYET MINH BAO CAO TAI CHINH TONG MP mitu s6 13 09-DN
Cho nam tin chinh kit th Ban hanh theo 77:Ong Luso 200/20144T-8TC fic ngay 31/12/2015 ngay 22/12/2014 cat: BO Tat chlnh
b- Chi tiEt von dAu to cern cha se. hen,
SO cu6i nam 83.719.960.000
587.040.000 84.307.000.000
S6 dau nam 83.719.960.000
587.040.000 84.307.000.000
QuP dau to phat triin Binh Dinh CO Clang ca nhan Cong
.:.... __. 4.216.068.000 VND. An!
I NH THAN ICH(
SO cuOi nam SO du nam NG T SO lucing ca phitu dang 14 phat hanh 8.430.700 8.430.700 roiai
SO hang CO phial, dA phat hanh 8.430.700 8.430.700 Pt
SO lucmg co phial, dang Itru hanh (*) 8.430.700 8.430.700 .....---:-._.
(*) INV) bO IA co phi& oho thong. Menh gia co phiSu dang Itru hanh: 10.000 VND.
VI.Thong tin b7o sung cho cac khan muc trinh bay trong Bao cao ket qua hot dOng kinh
doanh:
Don vi tinh: VND
01- Tang doanh thu ban hang va cung cap djch vy
Co tin Theo Nghj quy& Dai hai (16ng co (long thu Ong nien Om 2015 ngay 04 thong 07 nam 2015, Dai hOi clang co Citing da th6ng qua phuong an chia co ttic nam 2014 IA 5% tren von diet] Ie to 1oi nhuan sau thus nam 2014 so tien
CO plat,
Doanh thu cho thus Vet du ha tang
Doanh thu cho thus lai dat th6 Doanh thu xu ly nu& thai tap trung Doanh thu djch vy quan vac mai truang Doanh thu ban hO so du than Cong
Nam nay 23.248.466.477
5.484.860.584 1.026.732.404 1.130.556.036
30.890.615301
Nam trutrc 22.173.048.765 5.624.104.951
753.436.845 644.215.036 3.636.364,00
29.198.441.961
02- Gia von hang ban
Nam nay Nam tru'6c
16.212.484.676 17.373.784.746 Gia von cung cap djch vy cho thus kit ciu ha tang, dat the Gia von cung cap djch vy x1115, ntrac thai tap trung 579.218.542 475.509.709 Gia vin cung cap djch vi quan tric m6i twang va khac 855.355.208 540.334.816 °Pig 17.647.058.426 18.389.629.271
Ccic ghi chi; ken: then 10 ba phan hop thank caa Boo cho tai chinh nay Trang 28
CC:ONG TY CP DAU TIJ VA XAY DING BINH DINH THUYET MINH BAO CAO TAI CHiNH TONG HQP mAu so 13 09-DN
Ban hanh theo Thong scf 200/2014ITT-BTC Cho nam ten chinh kit iliac riga)/ 31/12/2015 ngay 22/12/2014 caa BO Tai chinh
3- Doanh thu hoot Ong tai chinh
Nam nay Nam tilt*
Lai tien girl ngan hang 2.489.841.337 1.278354-:024—
ging 2.489.841.337 2.278.554.024
4- Chi phi quail 115, doanh nghiep
Nam nay Nam t mere
Chi phi nhan vien quail IS, 3.607.409.308 3.117.295.392
Chi phi et, dung van phong 229.325.361 146.983.719
Chi phi khau hao tai sun ca djnh 312.764.559 188.136.215
Chi phi dkr [Along
Chi phi djch v1i mua ngoai
1.166.000.000
372.472.447 413.195.922 .045
Chi phi bang tin khac
COng
519.917.783
6.207.889.458
447.023.160
4.312.634.408
F116 iINH INHE
DUOC
5- Thu nh4p khic Nam nay Nam trithc
Lai chant nOp tien thus dat 142.177.546 58.147.705
Xir Iy cong nq 113.231.939
Cac khoin thu nhap kluic 10.004.121 600.000
COng 152.181.667 171.979.644
6- Chi phi khic
Niim nay Nim trtrk
Thu lao HDQT, ban kiem sok 213.223.637 88.000.000
l-1 trq den bu giai phOng mat bang 17.000.000
Xi115/ cong nq 3.232.410
Chi phi bat thing khac 609.716 16.645.475
Cang 213.833.353 124.877.885
7- Chi phi thus thu nhap hien hanh
Nam nay NAm trirOc
T6ng lqi nhuan ks todn truck thug 9.463.857.268 8.821.834.065 Cdc khoan diSu chinh tang, giam lqi nhuan kt Wan de 'tic 213.232.953 106.392.132 djnh lqi nhuan chju thug thu nhOp doanh nghiep
Thu nhap tinh thus 9.677.090.221 8.928.226.197 Thus suit thud thu nhip doanh nghiSp 22% 22%
Thud thu nIglp doanh nghiep phdi nOp theo thud sudi 2.128.959.849 1.964.209.763 phd thong Thud thu nhOp doanh nghiep chenh lech do dp dyng (865.187.830) (1.069.671.698) thud sudt khdc thud suds phd thong Thud thu nhep doanh nghiep dirge nub, gidni theo Gay (445.696.541) chlin ithOn nit !IN dlitt ttr
Tang thug thu nhOp doanh nghiSp phii nap 1.263.772.019 448.841.525
Ctic ghi cha kern theo la b0 Ain hop thanh cua &to coo tai chinh nay Trang 29
hang 02 nam 2016
GONG TYdEc
Quy,
! co' C6 PHAN
DAU TU VA XAY MING
51/4 s .PIIVADTE!
4/HON G PH!EU LINH
THUYET MINH BAO CAO TAI CHINN TONG HqP s6 B 09-DN
Cho nam tai chinh kelt thuc ngay 31/12/2015
LONG TY CP DAU TU VA XAY DVNG BINH DINH
Ban hanh rhea 77:Ong nrsd 200/2014/1T-BTC ngay 22/12/2014 cua BO Tai chinh
Thus suit thus TNDN IA 10% cho 15 nam ke tir ngay 27/02/2006 theo GCN Uu da dau ttr sd 33/GCN-
CTUBND. Dan vi &roc mien thud TNDN trong 04 nam va duce giam 50% s6 thud TNDN phai nOp cho 07
nam tiep tie)) theo. Nam 20141a nam cud] cUng don vi dtuic giam 5017 tree-TNITY1c1.
08- C6 phieu va lai cabin tren c6 phitu Nam nay Nam Wink
Lcti nhuan nam nay 8.200.085.249 8.372.992.540 S6 c6 phieu da phut hanh 8.430.700 8.430.700 S6 cd phieu qu$ dau IcS, S6 c6 phieu dang luu hanh diu kj1 8.430.700 8.430.700
Sd c6 phieu mua Iii trong kS, S6 c6 phieu guy cudi ky S6 cd phieu dang Itru hanh at& k5' 8.430.700 8.430.700 Lai co ban tr'en cd phieu 972,65 993,16
Trong nam, Ong ty khong cd cd phieu tru dui
VII. Thong tin kW:
1. Clic khoan this lao cho HDQT va ban kiem soat:
CAc khoan thu lao phut sinh trong nam cda HDQT IA 388.681.448 d6ng (gdm: chi cho cac thAnh vien tri,rc tiep quail ly toi Ong ty IA 175.457.811 d6ng, chi cho cac thAnh vien khong tru.c tiep quan IS, tai ding ty IA •tv 213.223.637 ddng).
2. Giao dich cila cac ben co lien quan:
Trong qua trinh hoot dOng kinh doanh, °Ong ty phut sinh cac nghiep vu vii cac cling ty, ca nhan ma C6ng ty cd lien quan, thong qua quan ye yen. Nhu &roc trinh bay dual day, C6ng ty va cac Ong ty lien kelt ma COng ty cd inoi quan he giao dich thong qua quan he dau tin nhan dau hoac thong qua mOt nha dau tin chung va do dd se IA thAnh vien cua ding mgt tap doAn.
Nhang giao dich cha yea caa Cong ty v61 cac ben lien quan trong nam bao g6m:
Ben lien quan M6i lien he
Quy dau to phut trien Binh Dinh Cd Clang
NO dung
Ira c6 tac
S6 lien
4.186.710.715
SO du voi cac ben co lien quan tai thei diim 31/12/2015 bao g6m:
Ben lien quan MOi lien he Nei dung S6 tien
Quj, dAu to phut trier, Binh Dinh C6 Bong
Phai tra khac
KO Wan trtrong
NGUYEN VAN LE
Ccic ghi chti kEn; theo la 143 phOn hap ihanh cua Bdo cho tai chinh nay Trang 30
