I I; - static2.vietstock.vnstatic2.vietstock.vn/vietstock/2015/8/25/20150825_20150825 - TLH -...
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I I ". I I I I I I I I I " I I I I I; ,. I, I I I I BAa cAD TAl CH(NH Hqp NAAT cONG TYc6 ptiAN T~ ooAN,~Pn¬ N l~N Cho ky k' to6.n tit ngay 01/01/2015 d'n ngay 30/0612015 (da duCjcso6.t xet)
Transcript of I I; - static2.vietstock.vnstatic2.vietstock.vn/vietstock/2015/8/25/20150825_20150825 - TLH -...
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BAa cAD TAl CH(NH Hqp NAAT
cONG TYc6 ptiAN T~ ooAN,~Pn¬ N l~NCho ky k' to6.n tit ngay 01/01/2015 d'n ngay 30/0612015
(da duCjcso6.txet)
IIIIIIIIIIIIIIIIIIIII
CONG TYcoPHAN'T~ f)OAN TlIEP TltN LEN
G4A, Khu ph6 4, Phuong nn Hi~p,Thanh ph6Bien Hoa,Tinh DAngNai
N(nDUNGTrang
~02-03
04
05-41
05-06
07
08-09
10-41
Bao caocua Ban TOngGiamd6c
Bao cao k~t qua cong tac soat xet bao cao tai chfnh hop nhat
Bao cao tai chfnh hopnhAt da duoc soat xet
Bangcan d6i k~ toan hop nhAt
Bao cao k~t qua hoat dQng kinh doanh hop nhat
Bao caohru chuyenti~n t~ hop nhAt
Thuyet minh Bao cao tai chfnh hopnhAt
1
CONG TY CO PHAN T!P DoAN TlIEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
BAo cAo CVA BAN TONG GIA.M DOC
Ban T6ng Giam d6e Congty C6 phan T~p doan Thep Ti6n Len (sau day goi tit la "Congty") trinh bay Bao cao cuamlnh va Bao cao tai chinh hQ'Pnh~t cua Congty ehokY k6 toanillngay01/01/2015 d6n ngay30106/2015.
CONGTY
Congty C6 phan T~p doan Thep Ti6n Len duoc chuyen d6iillCong TNHH 1)6n Len e6 chtrng nhan dangky kinhdoanh s6 4702000255 e~p ngay 22 thang 11nam 2001 thanh congty e6 phan; hoat di)ng theo Gi~yclurngnhan dangleYdoanh nghiep congty e6 ph~n s6 3600512830 dangleY l~n d~u ngay 18 thang 08 nam 2009, dangleY thay d6i l~ntlnr 7ngay 24 thang 05 nam 2013 do SO'K6 hoach va D~unr Tinh D6ng Nai dp.
TI\l so cua Congty diroc d~t tai: G4A, Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh D6ng Nai.
HOI DONG QUAN TRI, BAN TONG GIAM DOC vA BAN KIEM so AT
Cae thanh vien eua Hi)i d6ng Quan tri trongkY va t~ingay l?p bao eao nay bao g6m:
Gng Nguyan M~ Ha Chu tieh
Gng Nguyan Van Quang Uy vien
Ba Ph~ThiH6ng Uy vien
Gng Nguy€nVan Hung Uy vien
Gng Ph~ Cong ThIn Uy vien
Cae thanh vien eua Ban T6ng GiAmd6e dll di~uhanh Congty trongkY va ~i ngay l?p bao eao nay bao g6m:
Ba Ph~mThi H6ng
Gng Nguy€nVan Quang
Gng Duong Quang Binh
T6ng GiAmd6e
PM T6ng Giam d6e
Ph6 T6ng GiAmd6e
Cae thanh vien eua Ban Ki€m soat bao g6m:
Ba Truong Thi Thu Hi~n
Ba Le Thi H6ng Li€u
Ba Cao Tbi Hoai Thu
Tru6'ng ban
Thanh vien
Thanh vien
KIEM ToAN VIEN
Congty TNHH Hang Ki€m tom AASC dll thlle hi~n soat xet cae Bao eao tai ehinh hQ'Pnh~t eho Congty.
2
CONG TY CO PHAN T~P f)OAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
CONG BO TRAcH NHI~M CllA BAN TONG GIAM DOC DOl vor BAo cAo TAl CHiNH Hc;1PNHAT
Ban T6ng Giam d6e Cong ty chiu trach nhiem ve viec I~p Bao cao tai chinh hop nhat phan anh trung thuc, hop Iy tinhhinh tai ehinh, k~t qua hoat dQng kinh doanh va tinh hinh luu chuyen tien t~ cua Cong ty trongky, Trong qua trinh I~pBao cao tai chlnh hop nhat, Ban T5ng Giam d6e Cong ty cam k~t da tuan thu cac yeu du sau:
Xay dung va duy trl kiem scat nQi bQ rna Ban T6ng Giam d6e va Ban quan tri Cong ty xac dinh la can thiet d€
dam bao eho viec I~p va trinh bay Bao cao tai ehinh hop nh~t khong con sai sot trong y~u do gian I~n hoac donham Ian;
Lua chon cac ehinh saeh k~ toan thich hgp va ap dl,mg cae ehinh saeh nay m9t each nh~t quan;
Dua ra cae danh gia va dl,fdoan hgp Iy va th~n tr9ng;
Neu ro cae ehu~n ml,fe k€ toan duqe ap dl,Ing co duqe twin thu hay khong, co nhfrng ap dl,mg sai I~eh tr9ng ySu
d~n mue dn phai eong b6 va giai thich trong Bao eao tai ehinh hgp nh~t hay khong;
L~p va trinh bay cae Bao cao tai ehinh hgp nh~t tren cO'sa tuan thu cae Chu~n ml,fek€ toan, Ch€ dQk~ toan doanh
nghi~p Vi~t Nam va eae quy dinh phap Iy eo lien quan d~n vi~e I~p va trinh bay Bao eao tai ehinh;
L~p cae Bao cao tai ehinh hgp nh~t dl,fa tren cO'sa ho~t d9ng kinh doanh lien We, trir trubng hgp khong th€ eho
r~ng Cong ty se ti~p We ho~t d9ng kinh doanh.
\
- ."'ii
Ban T6ng Giam d6e Cong ty dam bao r~ng cae s6 k~ toan duqe luu giu d€ phananh tinh hinh tai ehinh eua Cong ty, v6"i
mue dQ trung thl,fe, hgp ly t~i b~t eu thai di€m nao va dam bao rfug Bao eao tai ehinh hgp nhM tuan thu cae quy dinh
hien hanh eua NM nu6"e. D6ng thm e6 traeh nhiem trong vi~e bao dam an toan tai san eua Cong ty va thl,fe hi~n caebi~n phap thieh hgp d€ nglin eh~, pMt hi~n cae hanh vi gian I~ va cae vi ph~ khac.
Ban T6ng Giam d6e Cong ty cam k~t rfug Bao eao tai ehinh hgp nh~t da phananh trung thl,fe va hgp Iy tinh hinh tai
ehinh etia Cong ty t~i thm di€m ngay 30 thang 06 nam 2015, k~t qua ho~t dQng kinh doanh va tinh hinh luu ehuy~n tien
te eho kY k~ toan tir ngay 01l01l2015 d~n ngay30/06/2015, phil hgp v6"i Chu~ ml,fe k€ to{m, Ch€ dQ k€ toan doanhnghiep Vi~t Nam va tuan thu cae quy dinh phap Iy co lien quan d~n vi~e I~p vatrinh bay Bao eao tai ehinh.
Cam kStkhac
Ban T6ng Giam d6e cam k€t rfug Cong ty khong vi ph~ nghlaVl,l eong b6 thongtin thea quy dinh t~i Thongtu s652/2012/TT-BTC ngay 05 tMng 04 nlim 2012 etia BQ Tai ehinh huang dan v~ viec cong b6 thOng tin tren thi trubngchUng khoan.
Ph\lm Thj H6ng
T5ng Ghlm d6c
-D6ngNai, ngiIy 10(hang 08nom 2015
3
(aa!iCiS6: -1% ~ 12015/BC.KTTC-AASC.KT2
BAo cAo KET QuA CONG TAc SOAT XETBAo cAo TAl CHINH HQP NHAT
Kinh gU'i: Quy C6 dong, HQi dAngQuan tr] va Ban T6ng Giam d6c
Cong ty caphAn T~p doan Thep Ti~n Len
Chung toi dii thuc hien cong tac soat xet Bang can d6i k~ toan hQ'PnhAtcua Cong ty C6 ph~n T~p doan Thep Ti~nLen tai ngay 30 thang 06 nam 2015, Bao caok~t qua hoat di)ng kinh doanh hQ'PnhAt,Bao cao luu chuyen tient~hop nhAt va Thuyet minh bao cao tai chinh hop nhat choky k~ toan tir ngay 01/01120 15d~n ngay30106/2015.
Viec l~p va trinh bay Bao cao tai chinh hop nhAt nay thuoc trach nhiem cua Ban T6ng Giam d6c Congty. Trachnhiem cua chung toi la dua ra Bao cao k~t qua cong tac soat xet v~ Bao cao tai chinh hqp nhAt nay dIn cu tren casacong tac soat xet ctia chling toi.
Chung toi dii th\fc hi~n cong tac soat xet Bao cao tai chinh hqp nhAt theo ChufuI mt,rcki@mtoan Vi~t Nam s6 910-"Cong tae soat xet bao cao tai chinh". ChuAn m\fCnay yeu cAu eong tac soat xet duQ'c l~p k~ ho;;tchva th\fC hi~n d@c6 S\f dam bao vira phai rang cae Bao cao tai chinh hqp nhAt khong con chua d\fl1g eac sai s6t trQng y~u. Cong taesoat xet bao g6m cM yeu la vi~e trao d6i v(ri nhan S\f ctia Congty va ap d\lng cae thti tl,lc phan tich tren nhUngthong tin tai chinh; cong tac nay cung dp mi)t muc di) dam hao thAp hon cong tac ki@mtoano Chung Wi khongthl,l"chi~n cong vi~c ki€m toan nen cUng khong dua ra'1 ki~n ki€m toano
Tren ca sa cong tac soat xet cua chung toi, chung toi khong thAy c6 S\f ki~nOl'tO d€ chung Wi cho rang cac Bao caotai chinh hqp nhAt kern theo day khong phan anh trung th\fe va hqp1'1tren cae khia C;;tnhtrQng yeu, phil hqp v(riChuAn m\fc ke toan, Ch~ di) ke toan doanh nghi~p Vi~t Nam va cac quy djnh phap1'1c6 lien quan d~n vi~c l~p vatrinh bay Bao cao tai chinh hQ'PnhAt.
Nguy~n Thanh Tung
Ph6 T6ng Gicim d6c
GiAychUng nh~n dangkY hanh ngh~ ki€m toanS6: 0063-2013-002-1
Le Dfrc Minh
Ki€m toan vien
GiAychUng nh~n dangkY hanh ngh~ ki€m toan
S6: 1628-2013-002-1
Ha N(Ji,ngay25 thimg 08 nam2015
T: (84) 4 38241990 I F: (84) 4 3825 3973 I 1 Le Phung Hieu, Hanoi, Vietnam A member of I!IIIlnternational
4
CONG TY CO PHAN T ~P f)OAN THEP TIEN LENBao cao tai ehinh hop nhatG4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh Eh6 Bien Hoa, Tinh D6ng Nai Ky k€ toan til ngay 0110112015 den ngay30106/2015
BANG CAN DOl KE ToAN HQPNHATT{li ngay 30 thdng 06 ndm 2015
MilTAIsAN
Thuyet 30/06/2015 0110112015;.
Minh VNDso . VND
100 A. TAl SAN NGAN H~N 1.490.604.256.903 1.568.364.320.129 .~Ti~n va cac khoan nrongdutrng ti~n 212.447.953.164
l.1J,110 I. 3 115.946.971.443
,~
Ti€n 61.359.410.923 141.858.515.835,r:
111 1. ,)\,-\4112 2. Cac khoan nrong dirong ti€n 54.587.560.520 70.589.437.329
(-oJ
120 u. Cac khoan dAu tu tal ehinh ngilD han 4 20.590.525.355 19.512.623.965 4121 1. Chung khoan kinh doanh 24.752.207.816 22,593,893.216~122 2. DI,Iphong giam gia chirng khoan kinh doanh (4.161.682.461) (3,081.269,251)
130 III. Cac khoan phai thu DgilD han 313.999.991.077 360.766.878.077
131 1. PMi thu ng~n han cua khach hang 5 238.566,304.000 313.597.148.019
132 2. Tra tnroc cho nguoi ban ngan han 33.114.267.599 12.826.197.913
135 3. Phai thu v€ cho vay ngan han 8.239.575.613 8.683.906.788
136 4. Phai thu ngan han khac 6 38.895.975.196 27.903.102.394
137 5. DI,Iphong phai thu ng~n han kh6 doi (4.816.131.331) (4.816.131.331)
139 6. Hi san thi€u cho xuly 2.572.654.294
140 IV. Hang t6n kho 8 1.027.946.021.913 963.386.100.064141 1. Hang ten kho 1.027.946.021.913 963.386.100.064
150 V. Tai sao ngiln han khac 12.120.747.115 12.250.764.859151 1. Chi phi tra tnroc ngan han 12 1.374.632.165 1.090.221.450152 2. Thue gia tri gia tang dUQ'CkhAutnr 10.580.085.184 10.835.019.458153 3. Thu€ va cae khoan khac phai thu Nha nuac 16 166.029.766 325.523.951
200 B. TAl sAN DAI ~N 587.398.654.701 594.244.204.272
210 I. Cae khoan phlii thu dai h\ln 600.000 600.000216 1. Phai thu dai h~n khac 6 600.000 600.000
220 II. Tai san e6 dinh 321.104.352.025 328.949.323.705221 1. Hi san c6 djoh hilu hinh 10 197.420.643.030 204.749.127.750222 - Nguyengia 326.079.080.723 327.030.133.484223 - Gia tri hao man lup ki (J 28.658.437. 693) (J22.281.005.734)227 2. Hi san c6 djoh vo hinh 11 123.683.708.995 124.200.195.955228 - Nguyengia 130.115.306.720 J 30.115.306.720229 - Gia tri hao man lupki (6.431.597.725) (5.9J 5.J 10.765)
240 IV. Tai san dO'dang dAi h~n 9 71.065.853.011 70.628.317.919242 1. Chi phi xAy d\IIlg co ban da dang 71.065.853.011 70.628.317.919
250 V. Cae khoan dAu hI' tai ehfnh dAi h\ln 4 179.940.559.289 179.308.225.018252 1. Dau tu vao cong ty lien doanh, lien k~t 179.940.559.289 179.308.225.018
260 VI. Tai san dai h~n khae 15.287.290.376 15.357.737.630261 1. Chi phi tra truac dai h~ 12 13.257.167.484 13.349.510.811262 2. Hi san thue thu nh~p hoan l?i 27 2.030.122.892 2.008.226.819
270 TONG CONG TAl sAN 2.078.002.911.604 2.162.608.524.401
5
CONG TY coPHA.NT~P l)oAN THEPTlEN LENG4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh I>6ng Nai
Bao cao t~lichinh hop nhat
Ky k6 toan nr ngay01/0112015 d6n ngay 30106/2015
BANG CAN DOl KE ToAN H<}P NHATT(li ngay30 thdng 06 nam 2015
(tilp theo)
MilNGU6NV6N
Thuyet 30/06/2015 0110112015t.. minhso VND VND
300 A. NOPHAITRA. 1.046.643.298.224 1.058.205.340.181
310 I. Ng ngan han 1.045.954.677.326 1.057.509.319.283
311 1. Phai tra nguoi ban ngan han 13 104.795.440.572 104.363.333.421
)~~312 2. Ngiroi mua tra ti~n tnroc ngan han 3.470.429.921 3.915.560.757
313 3. Thu~ va cac khoan phai nop Nha mroc 16 6.898.646.038 3.107.052.703
314 4. Phai tra nguoi lao d(>ng 2.008.635.246 3.859.643.746
'~~315 5. Chi phi phai tra ngan han 86.306.709 283.031.970 I~\1319 6. Phai tra ngan han khac 14 19.601.932.944 10.600.858.742 \~ ,320 7. Yay va no thue tai chinh ngan han 15 902.952.850.950 925.155.263.998 ~322 8. Quy khen tlnrong, phuc loi 6.140.434.946 6.224.573.946 ~
330 II. Ng dili han 688.620.898 696.020.898
337 1. Phai tra dai han khac 102.070.306 109.470.306
341 2. Thu~ thu nh~p hoan lai phai tra 27 586.550.592 586.550.592
400 B. v6N can soHOiJ 1.031.359.613.380 1.104.403.184.220
410 I. Van chu sa huu 17 1.031.359.613.380 1.104.403.184.220
411 1. V3n d~utu cua chu sahtru 806.856.880.000 806.856.880.000
411a - C6phiiu ph6 thong co quydn bi€u quyit 806.856.880.000 806.856.880.000412 2. TMng du v3n c6 phAn 21.743.395.153 21.743.395.153
415 3. c6 phi~u quy (3.953.300.000)
418 4. Quy d~utu pMt tri~n 51.546.932.622 51.546.932.622421 5. Lgi nhu~n sau thu~ chua phan ph6i 137.444.539.807 206.624.032.695
421a - L(J'inhu~n sau thui chua phdn ph6i din cU6ikY truac 125.849.122.647 132.539.695.534421b - L(J'inhu~n sau thui chua phdn ph6i din cu6ikY nay 11.595.417.160 74.084.337.161429 7. Lgi fch c6 dong khong ki~m soat 17.721.165.798 17.631.943.750
440 T6NG C(>NGNGU6N V6N 2.078.002.911.604 2.162.608.524.401
1)6Thj Kim Dung
Nguai l~p K~toan tru6ng
D6ng Nai, ngay 10 thcmg 08 niim2015
6
CONG TY CO PHA.N T~P 80AN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh f)6ng Nai
Bao cao tai chinh hop nhftt
Ky k€ toan til ngay 01/01/2015 d€n ngay 30106/2015
BAo cAo KET QuA HO~T DQNG KINH DOANH HQP NHATKy kI todn tir ngay0110112015din ngay3010612015
Ma Thuyet6 thang d§u nam 6 thang d§u nam
CHiTIEU 2015 2014sa minh
VND VND
01 1. Doanh thu ban hang va cung cApdjch V\l 19 1.543.386.473.750 1.651.439.917.990
02 2. Cac khoan giamtnr doanh thu 423.923.985 335.774.911
10 3. Doanh thu.thuan ban hang va cung dpdjch v\I 1.542.962.549.765 1.651.104.143.079
11 4. Gia van hang ban 20 1.469.863.814.323 1.540.421.574.755;:::,"_._.._
. '<05 •
20 5. Lgi nhu~n gQP v~ ban hang va cung dpdjch V\I 73.098.735.442 110.682.568.324.___ ._"-'_
'NG I'!) .
21 6. Doanh thu hoat di?ngtai ehinh 21 5.056.706.906 6.569.455.430 ~\\\\\,,~\\\
22 7. Chi phi tai ehinh 22 37.677.328.538 27.499.349.828 .S'l\\£.\01\
23 Trong do: Chi phi !aivay 31.720.651.673 21.977,570.432 p..t;".r:24 8. PhAn liii hoac 16trong congty lien doanh, lien ket 632.334.271 4.954.119.498 ~
;'N Kl~"25 9. Chi phi ban hang 23 17.496.098.190 16.906.716.615 -=:--;;:::
26 10 Chi phi quan1y doanh nghiep 24 16.561.115.719 15.990.925.280
30 11. LQi nhu~n thu§n tit hoat dQng kinh doanh 7.053.234.172 61.809.151.529
31 12. Thu nhap khac 25 10.821.923.903 3.406.882.639
32 13. Chi phi khac 1.071.666.141 3.744.674.882
40 14. LQi nhu~n khae 9.750.257.762 (337.792.243)
50 15. T6ng lQi nhu~n k~ toantrucethu~ 16.803.491.934 61.471.359.286
51 16. Chi.phi thue.thunhap.doanh.nghiep hien.hanh 26 5.229.970.847 14.898.450.461
52 17. Chi phi thu€ thu nhap doanh nghiep hoan lai 27.b (21.896.073) (1.055.422.230)
60 18. LQi nhu~n sau thu~ thu nh~p doanh nghi~p 11.595.417.160 47.628.331.055
61 19. LQi nhu~n sau thu~ cua Cong ty m~ 11.506.195.112 47.549.685.337
62 20. LQi nhu~n sau thu~ cua C6 dong khong ki~m soat 89.222.048 78.645.718
70 21. Uii cO'ban tren c6 phi~u 143 621
86 Thj Kim Dung
NguOi l~p K€ toan truOng
7
CONG TY CO PHAN T~P DoAN THEP TlEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh Dbng Nai
Bao cao tai chinh hop nhllt
Ky k€ toan illngay 01/0112015 d€n ngay 30106/2015
BAo cAo LUU CIIUYEN TIEN T:¢ H<}P NHATKj ki todn tir ngay 0110112015din ngay 3010612015
(Theophuang phdp gidn tiip)
Mil CHITIEUsaThuy~tminh
I. LUlJ CHUYEN TIEN TU HO~ T DQNG KINH DOANH
01 1. Lf)'inhu~n trllO'Cthui
6. Diiu chin" cho cdc khoiin
02 Kh~u hao tai san c6 dinh va bM d(ing san d~unr03 Cac khoan du phong
04 Lai, 16chenhI~ch tY gill h6i doai do danh gia laicac khoan muc ti~n t~ co g6c ngoai t~
05 Uti, 16tir hoat d(ing d~u~tu
06 Chi phi liii vay
08 15 Loi nhu~n tir hoqt dvng kinh doanhtrutic thaydJi vanluudvng
09 Tang, giam cac khoan phai thu
10 Tang, giam hang tbn kho
11 Tang, giam cac khoan phai tra (khong k€ liii vay
phai tra, thu€ thu nh~p doanh nghi~p phai n(ip)
12 Tang, giam chi phi tra tru6c
13 Tang, giam chUng khoan kinh doanh
14 Ti~n liii vay dii tra
15 Thu€ thu nh~p doanh nghi~p dii n9P
16 Ti~n thu khacillho~t d(ing kinh doanh
17 Ti~n chi khac cho ho~t d(ingkinh doanh
20 LltU chuyin tiin thudn tir hO{ltdpng kinh doanh
n. LUlJ CHUYEN TIEN XU HO~ T DQNG DAUTV'21 1. Ti~ chi de mua s~m, xfty dl,lIlgtai san c6 djnh va
cac tai san dai h~ khac
22 2. Ti~n thuill thanh ly, nhUQl1.gban tai san c6 djnhva cac tai san dai h~n kMc
27 3. Ti~n thu liii cho vay, cd nrc vaIgi nhu~ dugc chia
30 LllU chuyin tiin thulin tir hO{ltdpng dliu tll
ill LUlJ CHUYEN TIEN TU HO~T DQNG TAl CHiNH
31 1. Ti~n thuillpMt hanh cd phi€u, nh~n van g6p cuacM s6hllu
32 2. Ti~n tra l~i v6n g6p cho cac cM s6 hilu, mua I~ic6 phi€u clla doanh nghi~p dll pMt hanh
33 3. Ti~n thuill di vay
34 4. Ti~n trang g6c vay
36 5. Cd nrc, Igi nhu~n dii tra cho cM s6 hilu
40 LltU chuyin trJn thudn tir lio{ltdpng tai chlnh
50 Lu'u chuy~n ti~n thu§n trongky
8
6 thang aiiu nam
2015
VND
16.803.491.934
10.216.510.976
1.080.413.210
(9.988.738.854)
31.720.651.673
49.832.328.939
54.241.177 .039
(64.559.921.849)
1.712.391.490
(192.067.388)
(2.158.314.600)
(31.720.651.673)
(4.072.930.484)
(84.139.000)
2.997.872.474
(3.521.836.650)
520.000.000
1.637.688.350
(1.364.148.300)
(3.953.300.000)
1.760.157.791.097
(1.782.360.204.145)
(71.978.992.847)
(98.134.705.895)
(96.500.981.721)
6 thang aiiu nam2014
VND
61.471.359.286
11.012.521.300
(29.690.254.480)
160.359.443
(8.661.126.757)
2l.977.570.432
56.270.429.224
71.645.125.843
(230.166.148.129)
(107.845.597.986)
(2.424.021.887)
(12.396.030.771)
(22.229.015.906)
(23.575.669.046)
2.306.304.453
(1.889.006.649)
(270.303.630.854)
(13.065.020.345)
13.761.020.164
3.831.734.659
4.527.734.478
,50.498.098.100
(28.067.910)
1.412.586.432.978
(1.213.354.022.468)
249.702.440.700
(16.073.455.676)
CONG TY copRAN T~P I)OAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6Bien Hoa, Tinh £>6ngNai
Bao caotai chinh hop nhAt
KY ke toan tir ngay 01101/2015 den ngay 30106/2015
BAo cAo LUlJ CHUYEN TIEN TE HOP NHAT. .Ky kl todn tir ngizy0110112015din ngizy3010612015
(Theo phutrngphdp gian lilp)
Mi'i CHiTIEUsaThuyetminh
6 thing dAonam2015
6 thang dAu nam2014
VND VND
60 Ti~n va cackhoiin nrong dirongti~n dftu ky 212.447.953.164 209.073.159.237
61 AM lurong cua thay d6itY gia h6i doaiquy d6i ngoait~ (144.059.021)
70 Ti~n va cackhoiin tU'O'Ogduongti~n cuai ky 3 115.946.971.443 192.855.644.540
.,,:::::----
1)6 Thj Kim Dung
Ngtroi l~p Ke toan tnrong
D6ng Nai, ngay 10 thang 08 nam 2015
9
eONG TY CO PHAN T!P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chfnh hop nhAt
KY k8 toan tic ngay 01101/2015 d8n ngay30106/2015
THUYET MINH BAo cAo TAl CHINH HQP NHA.TKy kl loan lir ngay0110112015din ngay3010612015
1 . D!e DIEM HO~ T DONG ellA DOANH NGHI"E:P
Hlnh thuc S(l' hu'u v6n
Cong ty C6 phan Tap doan Thep Ti€n Len duoc chuyen d6i tu Cong TNHH Ti8n Len co chimg nhan dang ky
kinh doanh s6 4702000255 dp ngay 22 thang 11 nam 2001 thanh congty c6 phan; hoat d9ng thea GiAy clurng
nhen dangkY doanh nghiep congty c6 phfin s6 3600512830 dangky IAndAu ngay 18 thang 08 nam 2009, dangkYthay d6i IAnthir 7 ngay 24 thang 05 nam 2013 do Sa K8 hoach va Dfiu tu Tinh D6ng Nai cAp.
Tru sa cua Congty duoc d~t tai: G4A, Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh D6ng Nai.
V6n di€u I~ cua Congty thea dangkY la 806.856.880.000 d6ng, v6n diSu I~ th\lc gop d8n ngay 30 thang 06 nam~2015 la 806.856.880.000 d6ng; tuong duong 80.685.688 c6 phAn, m~nh gia mQt c6 phftn la 10.000 d6ng.
C6 phi8u cua Congty chinh thuc dangkY giao dich tgi Sa Giao djch ChUng khoan Thanh ph6 H6 Chi Minhticngay 16 thang 03 nam 2010 v6i rna giao djch la TLH.
NgflDh ngh~ kinh doanh
HOgt d(lng kinh doanh cua Congty la:
San xuAt sit, tMp, gang. Chi ti€t: San xuAt sit, tMp (khong san xuAt t?itl\l sa);
Ban buon kim Io?i va qu~ng kim logi. Chi ti8t: Ban buon sit, tMp, nhom, d6ng nguyen li~u;
Ban Ie d6 ngu kim, son, kfnh va thi8t bi lip d~t khac trong xay d\l'l1gtrong cac cira hang chuyen doanh;
Ban buon may m6c, thi8t bi va ph\l tUng may nong nghi~p;
D?i Iy, moi gioi, dAu gia. Chi ti€t: D?i Iy, moi gi6i thuong m?i (trir moi gi6i bAt dQng san);
B6c xep hang h6a;
Xay d\l'l1gnha cac Io?i;
Xay dl;l1lgcac-cong trinh cong ich;
Chufut bi m~t bing;
Hoan thi~n cong trinh xay d\l'l1g;
Lip d~t h~ th6ng cap, thoat nuoc, 10 sum va di€u bOa khong khi;
Lip d~t M th6ng xay d\l'l1gkhac;
Cho thue xe d(lng co;
Ban buon 0 to va xe c6 d(lng co khac;
Ban Ie(1to con (lo?i 12 ch6traxu6ng);
Kinh doanh bAt d(lng san, quySn sir d\ll1g dAtthuQc chtlsa hilu, chU sir d\ll1gho~c di thue;
Nba hang va cac djch V\l an u6ng ph\lc V\lIuu d9ng (khong kinh doanh t?itl\l sa);
Ban Ie khac trong cac cira bang kinh doanh t6ng hqp: Kinh doanh trung tam thuong m?i;
Kho hili va luu gift hang h6a;
Tr6ng rung va cham s6c rung;
Cua, xe, bao g6 va bao quan g6 (khong ho?t d(lng t?itl\l sa);
Ho?t d(lng ki€n trUc va tu vfutkY thu~t c6 lien quan. Chi tiet: tu van, thi8t ke k€t du cong trinh xay d\l'l1gdand\ll1g, cong nghi~p;
10
CONG TY CO pRAN T~P f)OAN THEP TIEN LEN
G4A,Khu phf, 4, PhuongTan Hi~p,Thanh phf, Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nhAt
Ky k8 toan illngay 0110112015d8n ngay30/06/2015
Nganh ngh@kinh doanh (ti~p theo)
Ban buon v~t lieu, thi8t bi lip d~t khac trong xaydung,Chi ti~t: ban buon v~tlieu xay dung,g6 cay va g6 ch~bien (khongchua hangtai tru sa);
Lip d~t M thf,ng di~n;
Van Utihang hoa bing duong be>;
Xay dung congtrinh duongsit va dirongbe>;
Xay dung cong trinhIcy thu~t va dan dung khac;
Gia cong co khi, xu ly va trang phu kim loai, Chi ti~t: gia cong co khi, (tnr xi rna - khong gia cong tai trusa);
Sua chua maymoe thiet bi.Chi tiet: sua chua may nangnghiep (khongsua chuatai tru sa);
San xuat may nang nghiep va lam nghiep. Chi tiet: san xufit may nang nghiep (khong san xuattai tru sa);
Ban phu rung va cac be>ph~n ph\)trg ctia a to va xe co de>ngcO'khac;
Djch V\) luu tru ngin ngay (khong kinh doanh t~i tl\lsa);
Ho~t de>ngctia cac cong vien vui chO'i va cong vien thea chti d~. Chi ti~t: kinh doanh khu du Ijch sinh thai(khong kinh doanh t~itr\] sa);
Ho~t de>ngdjchV\) h6 trg tn,rc ti8p cho v~n taiduimg thtiy;
Khai thac g6 (g6 rimg tr6ng).
Cftu truc T,p dosn
Tang s6Cong ty con:
+ sf, luc;mgCongty con duQ'chgp nhit:5 cong ty.
+ sf, Im;mgCongty con khongdugc hgp nhit: 0 cong ty.
Cong ty c6 cac cong ty con dlrQ'chQ'Pnhat bao cao tsi chinh t~i thm di~m 30/06/2015 bao gam:
ryl~ ry 1~quyen Ho~t dQngkinh doanhTen con~!i: Dja chi 19i ich bi~u gu~~t chinh
Cong ty TNHH San xuit va Thuang Thanh phf, 95,83% 95,83% San xufit vam~i D~i PMc H6 Chi Minh kinh doanh thep
Cong ty TNHH Thep Tay Nguyen Thanh ph6 97,35% 97,35% San xufit vaH6 Chi Minh kinh doanh thep
Cong ty TNHH MQt thanh vien Thanhph6 100,00% 100,00% San xuat vaThep Phuc Ti8n HaNQi kinh doanh thep
NO'ithanh l~p va ryl~ ry l~Ten congty ho~t dQng 19i fch bi~u guy8t
Cong ty TNHH San xuAt va Thuang Tinh 100,00% 100,00%M~i PMc Ti~n Hung Yen Hung Yen
Cong ty TNHH PMc Ti@n Thanhph6 72,00% 72,00%Hai PhOng HaiPhong
-
Ho~t dQng kinh doanhchfnh
~11C\)0. I
;;---CONG 1
;'CHtlHIE~!'eNGKIE"'~
AAS~
sanxuitva~kinh doanh thep
Cac cong ty con do Cong tysO' hfru gian ti~p dlrQ'chQ'PnhAt bao cao tai chfnh t\li thai di~m 30/06/2015 baogam:
San xuAt vakinh doanh tMp
11
CONG TY CO PRAN T~ DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nhfit
Ky k~ toan illngay 01/0112015d~nngay30106/2015
Ten congty Dja chiT:Y l~ T:Y l~ quyen
lqi fch bi€u quy~tHoat dQng kinh doanh
chinh
Cong ty c6 cac cong ty lien k~t du'Q'cphan anh trong bao cao tai chlnh hop nhfit theo phuong phap van chuso'hfru t~i thot di~m 30/06/2015 bao gam:
Cong ty C6 phan Thep BAcNam Tinh D6ng Nai 48,00% 48,00% San xuAtvakinh doanhthep
2 . CRE DOvA CRiNR SACRKE ToAN Ap Dl,TNGT~I CONG TY
2.1 .Ky k~ toan, don vi ti~n t~su·dung trong k~ toan
Ky k~ toan nam cua Congty bit dAunr ngay 01101 va k~t thuc vao ngay 31/12 hang narn.
Don vi tien t~Slr dung trong ghi chep k~ toan la d6ng Vi~t Nam (VND).
2.2 . ChuAn muc va Ch~ dQk~ toanap dung
chi tI(J ki toim apd1;mg
Cong ty ap d\ll1g Ch~ dQK~ toan doanh nghi~p ban Mnh thea Thongtu 200/20 14/TT-BTC ngay 22112/2014 cllaBQTai chinh.
Tuyen b6vi vi?c tuan thit Chudnm1!Cki toanva chi tI(J ki toan
Cong ty dil ap d\ll1gcac Chufut m1,l'Ck~ toan Vi~t Nam va cac van ban hu6ng d§n Chufut m1,l'cdo Nha nuac dil banhanh. Cac Bao cao tai chinh duQ'c l~p va trinh bay thea dUng mQi quy djnh Clla tirog chufut ml,fc, thongtu hu6ngddn thl,fChi~n Chufut m1,l'cva Ch~ d? k8 toan doanh nghi~p hi~n hanh dang ap d\ll1g.
2.3 . Thay d6i trong cac chinh sach k~ toan va thuy~t minh
Ngay 22/12/2014, BQ Tai chinh dll ban hanh ThOngtu 200/2014/TT-BTC hu6ng ddn Ch~ dQ k~ toan doanhnghi~p thay th~ Quy~t djnh s6 15/2006/QD-BTC ngay 20103/2006, va c6 hi~u ll,fc cho nam tai chinh bit dAuillhoi,\csau ngay 01 thang 01 nam 2015.
AM hu6ng clla cac thay d6i chinh sach k~ toan thea hu6ng ddn clla ThOngtu 200/20 14/TT-BTC duQ'c ap d\lngphi h6i t6. Congty dil b6 sung thuyet minh thOng tin so sanh tren Bao cao tai chinh hqp nhat d6i vai Cllcchi tieuco S1,l'thay d6i giua ThOngtu 200/20 141TT·BTC va Quy~t djnh 15/2006/QD·BTC, t1.liThuy~t rninh s6 34.
2.4 . CoosO'lip Bao cao tai chinh hQ'pnhfit
Bao cao tai chinh hQ'PnhAt duQ'ctrlnh bay thea nguyen tic gia g6c.
Bao cao tai chinh hQ'Pnhat clla Cong ty dUQ'cl~p tren co s6 hQ'PnhAt Bao cao tai chinh rieng CllaCong ty va Baocao tai chinh cua cac cong ty con do Cong ty ki~m soat (cac cong ty con) dUQ'cl~p cho d~n ngay 30 thang 06hangnam. Vi~c ki€m soat d1.ltduQ'c khi Congty c6 khii nang ki€m smlt cac chinh sachtai chinh va h01.ltdQng Clla caccong ty nh~n dAutu nhfun thu duQ'c lqi fehillh01.ltdQng Cllacac congty nay.
Bao cao tai chinh clla cac cong ty con duqc l~p cho cimg nam tai chinh vai Bao cao tai chinh Clla Congty, apd\ll1gcac chinh sach ke toan nhAt quan vai cac chinh sach k~ toan cua Congty. Trong truOng hqp dn thi~t, Baocao tai chinh clia cac congty con duQ'c di€u chinh d€ dam biio tinh nhAt quan trong cac chinh sach k~ toan duQ'cap d\ll1g~i Cong ty va cac congty con.
12
CONG TY coPRAN T~P DoAN THEP TIEN LEN
G4A,Khu ph6 4, PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hQ'Pnhftt
Ky k€ toantit ngay 01/01/2015 d€n ngay30106/2015
2.5 . CongC\I tai chinh
Ghi nhdn ban ildu. C'J
Hi san tai chinh
Hi san tai chinh cua Congty bao g6m tienva cac khoan nrong duong tien, cac khoan phaithu khachhang vaphai thu khac, cac khoan cho vay, cac khoan d~u nr ngan han va dai han, Tai thai di€m ghi nhan ban d~u, tai san
tai chinh duoc xac dinhthea gia rnua/chi phiphat hanh cong cacchi phi phatsinh khac lien quan true ti€p d€nviec mua, phat hanh tai san tai chinh do.
No phai tra taichinh
No phai tra tai chinh cua Congty bao g6m cac khoan vay, cac khoan phai tra ngiroi banva phai tra khac, chi phiphai tra. Tai thai di€m ghi nh~n IAnd~u, cae khoan ng phai tra tai ehinh dugc xac dinh thea gia ph<it hanh cQngcac chi phi phat sinh lien quan tn,re ti€p d€n vi~c phat hanh ng phai tra tai chinh do.
Gid trj sau ghi nh(m ban ildu
Hi~n ti;lichua co cac quy dinh ve danh gia li;licong Cl,ltai chinh sau ghi nh~n ban dAu.
2.6 . Cac nghi~pV\l bAng ngo~i t~
Ty gia giao dich th\le t€ d6i vcri cae giao dieh b~g ngoi;li t~ pMt sinh trongkY:TY gia giao dich th\lc t~ khi mua ban ngoi;li t~ h\cy gia dugc quy dinh trong hgp d6ng mua, ban ngoi;li t~ gifraCong ty va ngan hang thuang mi;li;
Ty gia khi ghi nh~ ng phiii thu lacy gia mua cua ngan hang thuang mi;li n<YiCongty chi dinh khach hangthanh toan ti;lithm diem giao dieh pMt sinh;
Ty gia khi ghi nh~n ng phai tra lacy gili ban eua ngan h.:.ng thuang mi;lin<YiCongty d\l' ki~n giao dieh ti;lithaidiem giao dieh phat sinh;
TY gia khi mua siro tlii san ho~c thanh toan ngay b~g ngoi;li t~ lacy gia mua eua ngan hang thuang mi;linoiCong ty th\lc hi~n thanh toan.
TY gia giao dieh th\l'c t€ khidanhgia li;licae khoan ml,lc tien t~ co g6c ngo~i t~ ti;lithai diem l~p Bao cao tAi chinhhgp nhat:
D6i voi khoan ml,lephan IOi;lila tai san ap dl,lngcy gia mua ngoi;li t~;
D6i voi tien gui ngoi;li t~ ap dl,lDgcy gia mua eua chinh ngan hang noi Congty rna tai khoan ngoi;li t~;
D6i voi khoan ml,lcpMn IOi;lila ng phai tra ap d\Ingcy gili ban ngo~i t~ cua ngan hang thuang mi;linoi Congtythubng xuyen co giao dieh.
Tat ca eac khoan ehenh I~chcy gia th\lc t€ phat sinh trongkY va chenh I~eh do danh gia li;lis6 du cae khoan m1,lctien t~ co g6c ngo~i t~ cu6ikY dugc hi;lehtoan vaG k~t qua hOi;ltdQng kinh doanh cuakY k€ toano
2.7 . Tiin va cac khoa~ ttrO'DgdllO'Dgtiin
Tien bao g6m tien m~t ti;liquy, tien gui ngan hang khongkY hi;lD;
Cac khoan tuang duang tien la cae khoan dAutu ngan hi;lDeo thai gian thu h6i khong qua 03 tMng ketit ngay dAu
tu, co tinh thanh khoan cao, c6 kha nling ehuyen ddi d~ dang thanh cac lugng tien xae dinh va khong co nhieunliro trong chuyen ddi thanh tien.
13
CONG TYcopHANT~P :DOANTHEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng NaiBao cao tal ehinh hQ'P nhAt
KY k~ toan til ngay 01101/2015 d~n ngay30106/2015
2.8 . Cac khoan dAu tu' tai ehinh
Chung khoan kinh doanh diroc ghi s6 k~ toan thea gia g6c, bao g6m: Gia mua cong cac chi phi mua (neu c6) nhu
chi phi mci gioi, giao dich, cung dp thong tin, thue, l~ phi va phi ngan hang. Gia g6c cua chirng khoan kinh
doanh diroc xac dinh thea giatri hop 19cua cac khoan thanh toan tai thai di~m giao dich phat sinh.
) - (
Cac khoan dAu nr vao cac congty con, congty lien doanh lien k~t mua trong ky ben mua xac dinh ngay mua, giaphi khoan dAu nr va thirc hien thu tuc k~ toan thea dung quy dinh cua Chuan IDI,fCk~ toan "Hop nhat kinh doanh"va "Dc1Unr vao congty lien doanh lien k€t". Trong Bao cao tai chinh hqp nh~t cac khoan dc1utu vao congty lienk~t dugc k~ toan thea phuong phap v6n cMsahUu.
Gia trj ghi s6 cua cac khoan dc1utu vao cong Cl,lv6n cua don vi khac khong c6 quy~n ki~m sOlit, d6ng ki~m soM
ho~c c6anh huang dang k~ d6i v6i bendugc dAu tu dugc xac dinh thea gia g6c n~u la dc1utu b~ng ti~n ho~c giadanh gia l?i n~u la dftu tu bing tai san phi ti~n t~.
DI,fphong giam gia dc1utu dugc l~p vaothai di~m cu6i kY Cl,lth~ nhu sau:
D6i v6i cac khoim dc1utu chUng khoan kinh doanh: ciin cu trich l~p dl,f phong la s6 chenh l~ch gifra gia g6ccua cac khoan dftu tu dugc h?ch toan tren s6 k~ toanIan hon gia trt thi truOng cua chUng t?ithai di~m l~p dl,fphOng.
2.9 . Cae khQ3n ncr phiii thu
Cac khoan phai thu dugc thea doi chi ti~t theakY h?n phai thu, d6i tuqng phai thu, lo?i nguyen t~ phai thu, va cac
y€u t6 khac thea nhu cAu quan 19cua Congty.
DI,fphOng ng phai thu kh6 doi dugc trich l~p cho cac khoan:ng phai thu qua h?O thanh toal1 ghi trong hyp d6ngkinh t~, cac kh€ uoc vay ng, cam k€t hqp d6ng ho~c cam k€t ng va ng phai thu chua d~n h?n thanh toan nhung
kh6 c6 kha n1\ng thu h6i. Trong d6, vi~c trich l~p dl,fphOngng phai thu qua h?O thanh toan duqc can cu vao thai
gian tra ng g6c thea hqp d6ng mua ban ban dftu, khong tinh d€n vi~c gia h?n ng gifra cac ben va ng phai thu chua
d€n h?O thanh toan nhung khach ng dii liim vao tinh tr?ng pha san ho~c dang lam thu tI,lc giai th~, mAt tich, b6tr6n.
2.10.Hang tan kho
Hang t6n khodugc tinh thea gili g6c. TruOng hqp gia trj thuc1nc6 th~ thl,fChi~ndugc th~p hon gia g6c thl hang
t6n kho dugc tinh thea gia tri thuc1nc6 th~ thl,fChi~ndugc. Gia g6c hang t6n kho bao g6m chi phi mua, chi phi ch~bi€n va cac chi phi lien quan trI,lc ti~p khac pbat sinh d~ c6dugc hang t6n khoa dja di~m va tr?ng thai hi~n t?i.
Gia trj hang t6n kho dugc xac dinh thea phucrng pbap binh quiin gia quy~n.
Hang t6n khodugc h?ch tmln thea phucrng pbap ke khai thuOng xuyen.
Phucrng pMp xac dinh gia tri san phAroda dang: chi phi san xufit kinh doanhda dang dugc t~p hqp thea chi phi
pMt sinh thl,fCt€ cho tUng lo?i sfm phAro chua hoan thanh.
DI,fphOng giam gia hang t6n kho dUQ"cl~p vao thm di~m cu6ikY la s6 chenh l~ch gifra gia g6c cua hang t6n kho
Ian hcrn gia tri thuc1nc6 th~ thl,fChi~n dugc.
14
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hiep, .Thanh ph6 Bien Hoa, Tinh f)6ng Nai
Bao do tai chinh hop nhAt
Ky k€ toan nr ngay 0110112015 den ngay30106/2015
2.11 . Tai san cfl djnh.
Hi san c6 dinh htru hinh,tai san c6 dinh vo hinh diroc ghi nhan thea gia g6c. Trong qua trinhSlr dung, tai san c6dinh htru hinh, tai san c6 dinh vo hinh duoc ghi nhan thea nguyen gia, hao mon luy k€ va gia tri con lai, Kh~u haoduoc trich thea phuong phap duong thing.
Nha cira,v~t kien true
May m6c, thiet bi
Phuong ti~n v~n tai
Thi€t bi, dung cu quan Iy
Hi san c6 dinh khac
Ph~n rnem may tinh
Quyen sir dung d<1tc6 thai han
Quy@nsir dvng d~t khong xac dpm thai h<;ln
05 - 30 nam
05 - 10 nam
06 - 10 nam
03 - 05 nam
03 - 05 nam
03 namTrich khau hao thea thaihan sir dvng d§t
Kh6ng trich kh§u hao
Khau hao diroc trich thea phuong phap duong thing. Thai gian khau hao duoc uoc tinh nhu sau:
2.12 . Chi phi tra tmo'c
Cac chi phi dll phat sinh lien quan den k€t qua ho?t dQng san xu§t kinh doanh cua nhi@ukY k€ toan dugc h~chtoan vao chi phi tra truac d€ phan b6 d~ vao k€t qua ho~t dQng kinh doanh trong cackY k€ toan sau.
Vi~c tinh va phan b6 chi phi tratruac dai h~ vao chi phi san xuAtkinh doanh tUngkY h~ch toandugc can cu vaotinh chAt, rouc d9 tUng lo~i chi phi d€ ch9n phucmg phap va tieu thuc phan b6 hgp IY.Chi phi tratruac dugc phanb6 d~n vao chi phi san xuAtkinh doanh thea phucmg phap dubng thAng.
2.13 . Cac khoan ng phai tra
Cac khoanng phai tra dugc thea doi theakY h~n phai tra, d6itugng phai tra, lo?i nguyen t~ phai tra va cac y€u t6khac thea nhu cAuquan ly ctia Cong ty.
2.14 . Yay va ng phai tra thuS tai chfnh
Gia tri khoan ng phai tra thue tai chinh la t6ng s6 ti@nphai tradugc tinh bAng gia trj hi~n t?i ctia khoan thanh toanti€n thue t6i thi€u ho~c gia trj hgp ly ctia tai san thue.
Cac khoan vay vang phai tra thue tai chinh dugc thea d5i thea tUng d6itugng cho vay, tUng kh€uac vay ng vakY h~ phai tra ctia cac khoan vay,ng thue titi chinh. TruOng hgp vay,ng bAng ngo?i t~ thi th\lC hi~n thea d5i chiti€t thea nguyen t~.
2.15 . Chi phi elivay
Chi phi di vay dugc ghi nMn vilo chi phi san xuAt, kinh doanh trongkY khi pMt sinh, trir chi phi di vay lien quantrl,lc ti€p den vi~c d~utu xfty d\fIlg ho~c san xuAt tai san do dang dugc tinh vilo gia tri etia titi san d6 (duge v6nhoa) khi c6 dti cac di€u ki~n quy dpm trong Chu§n ID\lCKe toan Vi~t Nam s6 16 "Chi phi di vay". Ngoai ra, d6ivm khoan vay rieng ph\leV1) vi~e xfty d\fIlg tili san e6 dpm, bilt dong san d~utu, Uii vay dugc v5n h6a k€ ea khithm gian xfty d\fIlg dum 12 thang.
15
CONG TY CO PHAN T~ f)oAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh Dbng NaiBao caotili chlnh hQ'Pnhat
Ky k8 toan tir ngay 0110112015d8n ngay 30106/2015
2.16 . Chi phi phai tra
Cac khoan phai tra cho hang hoa dich vu dii nhandiroc tir ngiroi ban hoac dll duoc cung cAp cho ngiroi mua trong
kY bao caonhirng thirc t€ chua chi tra va cac khoan phai tra khac nhu tien luang nghi phep, chi phi trong thoi gianngimg san xuit thea mila,vu, chi phi liii ti~n vay phai tra... dirocghi nh~ VaGchi phi sanxuat,kinh doanhcuakYbao cao.
Vi~c ghi nh~n cac khoan chi phi phai tra VaGchi phi san xuat, kinh doanh trongkY ducc thuc hien thea nguyen t~c
phil hop gitra doanh thuva chi phi phat sinh trongky, Cac khoan chi phi phai tra se diroc quyet toan voi s6 chi phithuc t€ phat sinh. S6chenh lechgifra s6 trich tru&c va chi phi thlJc t€dugc hmln nh~p.
2.17 . Van cM sO-hu'u
V6n d~u tu cua chu s6 hfrudugc ghi nh~n thea s6 v6n thlJc gop cua chu s6 hfru.
Th~ng du v6n c6 ph~n phan anh chenh I~ch gifra m~nh gia, chi phi trtJc ti€p lien quan d€n vi~c pMt hanh c6 phi€uva gia pMt hanh c6 phi8u (k~ ca cac truOng hqp tM pMt hanh c6 phi8u quy) va co th~ la tMng duduang (n8u gia
phat hanh cao han m~nh gia va chi phi tfIJCti€p lien quan d€n vi~c pMt hanh c6 phi8u) ho~c thang du am (n8u giaphat hanh thdp han m~nh gia va chi phi trtJc ti8p lien quan d€n vi~c pMt hanh c6 phi€u).
V6n khac thu9C V6n cbU s6 hfru phan anh s6 v6n kinh doanh duqc hlnh thanh do b6 sung tir k€t qua ho~t d9ng
kinh doanh ho~c doduqc t~ng, bi€u, taitrg, danh gia I~i tai san (n8u dugc phep ghi tang, giam V6n d~utu Clla chus6 hfru).
C6 phi€u quy hi c6 phi€u do Cong ty pMt hanh va duqc Cong ty mua I~i, c6 phi€u mly khong bi bUy be va se
dugc tai phat hanh tr6 l~i trong khoangthai gian thea quy djnh ctia phap lu~t v~ chUng khoan. C6 phi8u quy dugc
ghi nh~ thea gia tri thlJC ta mua l~i va trlnh bay tren Bang Can d6i k€ toan la m9t khoan ghi giam V6n d~utu cuacM s6 hfru. Gia v6n ctia c6 phiau quy khi tai pMt hanh ho~c khi su d\lllg d~ tra c6 ruc, thuang ... dugc tinh theaphuang phap blnh quan gia quy~n.
Lqi nhu~ sau thua chua phan ph6i phananhk€t qua kinh doanh (liii, 16) sau thu€ thu nh~p doanh nghi~p va tlnh
hlnh phan chia lqi nh$ ho~c xu Iy 16 cua Cong ty. Vi~c phan ph6i lqi nhu~n duqc thlJC hi~n khi Cong ty co Iginhu~ sau thu€ chua phan ph6i khong vuqt qua muc lqi nhu~ sau thu€ chua phan ph6i tren Bao cao tM chinh hqpnhM sau khi dii lo~i trir arm huang ctia cac khmin liii do ghi nh~tiT giao dich mua gia reo TruOng hqp tra c6 ruc,
lqi nhu~n cho cbU s6 hfru qua muc s6 lqi nhu~n sau thu€ chua phan ph6i dugc ghi nh~n nhu truOng hqp giam v6ngop. Lqi nhu~n sau thu€ chua phan ph6i co th~ duqc chia cho cac nha d~utu dlJa tren tY l~ gop v6n sau khidugcD~i h9i dbng c6 dong thong qua va sau khi da trich I~p cac quy thea Di~u l~ Cong ty va cac quy dinh cua pMplu~t Vi~t Nam.
C6 ruc pMi tra cho cac c6 dongduqc ghi nh~ la khoan pMi tra trong Bang Can d6i k€ toan ctia Cong ty sau khi
co thong bao chia c6 ruc cua H9i d6ng quan tri va thOng bao ngay ch6t quy~n nh~ c6 ruc cua Trung tam LuukYchUng khoan Vi~t Nam.
16
CONG TY CO PHAN T~P DOA.N THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng NaiBaD cao tili chinh hQ'p nhAt
KYk~ toan tir ngay01101/2015 d~nngay30106/2015
2.18 .Doanh thu
Doanh thu ban hang
Doanh thu ban hang duoc ghi nhan khi d6ng thai thea man cac di~ukien sau:
Phdn I6nrui ro va loi Ich g~n lien voi quyensahtru san pham hoac hang hoa da diroc chuyen giao cho nguoimua;
Congty khong con n~m gift quyen quanly hang hoanhir nguoi sa hnu hang h6a hoac quyen kiem soat hangh6a;Doanh thu duoc xac djnh wong d6i chac chan;
Congty da thudiroc hoac se thudiroc 19iich kinh t~nr giao dich ban hang;
Xac djnh diroc chi phi lien quan d~n giao dich ban hang.
Doanh thu cung cdp dichVli
Doanh thu cung dip dichV\I duoc ghi nhan khi d6ng thai thea man cac di~ukien sau:
Doanh thu diroc xac djnh wong d6i ch~cchan;
C6 kha nang thu duoc lei Ich kinh t~tir giao dich cung cApdichV\I d6;
Xac djnhdugc phAncong vi~cda hoan thanh VaGngay l~p Bang din d6i k~ toan;
Xac djnhdugc chi phi phat sinh cho giao cijchva chi phi d€ hoan thanh giao dich cung cap dichV\I d6.
PhArrcong vi~c cung cApdjchV\I diihoan thanhdugc xac djnh thea phuong phap danh gia cong vi~choan thanh.
Doanh thu hO{lti1<Jngtili chinh
Doanh thu phat sinhtir ti~n lai, ti~n ban quy~n,c6 nrc, 19inhu~dugc chia va cac khmln doanh thu ho~t dQngtaichinh khac dugc ghi nh~ khi thea man d6ngthai hai (2) di~uki~n sau:
C6 kha nang thudugc 19ifeh kinh t~tir giao dich d6;
Doanh thudugc xac dinh wong d6i ch~cch~n.
c6 nrc, 19inhu~ndugc chia dugc ghi nh~n khi Congty dUQ'cquy6n nh~n c6 nrc ho~c dugc quy~nnh~n 19inhu~ntir vi~cg6p v6n.
2.19 .o\c khoan giamtrir doanh tho
Cac khoan giamtrir doanh thu ban bang, cung cap dichV\I phat sinh trongkY g6m: Chi~t khAuthuong m~i, giamgia hang ban va hang ban bi tra I~i.
Cac khoan chi~t khAuthuong m~i, giam gia hang ban, bang ban bi tra l~i pMt sinh cimgkY tieu th\l san phfrm,hang h6a dichV\I duQ'cdi~u chinh giam doanh thu cuakY phat sinh. TruOnghgp san phfrm,hang hoa, dichV\I datieu th\ltir cackY truac,d~nkY sau mm pMt sinh cac khoan giamtrir doanh thu thi dugc ghi giam doanhthu theanguyen tk n~u pMt sinh truoc thai di€m pMt hanb Bao cao tai chfnh hgp nhAtthl ghi giam doanh thu tren Baocao tai chfnh hgp nhAtcuakY l~p bao cao(kY truac), va n€u phat sinh sau thm di€m phat hanh Bao cao tai chfnhhgp nhAtthl ghi giam doanh thu cuakY phat siM,(kY sau).
17
CONG TY CO PHAN T~P DOA.NTlIEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tal chinh hop nhAt
Ky ke toan til ngay 0110112015 den ngay30106/2015
2.20 . Ghi van hang ban
Gia v6n hang ban trongky duoc ghi nhan phu hop voi doanh thu phat sinh trongky va dam bao tuan thu nguyentActh~ trong (bao gbm ca viec trich tnroc chi phi vao gia v6n hang ban). Cac tnrong hop hao hut v~t tu hang h6avuot dinh mire, chi phi vuot rmrc binhthirong, hang t6n kho bi mAtmat sau khi datrir di phan trach nhiem cua t~pthS, ca nhan c6 lien quan ...diroc ghi nhan dc1ydu, kip thai vao gia v6n hang ban trongky,
2.21 . Chi phi tili chinh
Cac khoan chi phi duoc ghi nhan vao chi phi tai chinh g6m:
Chi phi hoac cac khoan16 lien quan den cac hoat d9ng dc1unr tai chinh;Chi phi di vay v6n;
Cac khoan16 do thanh ly, chuyen nhuqng chUng khoan ngAn h;;tn,chi phi giao dich ban chUng khoan;
D\l' phOng giam gia chUng khoan kinh doanh, d\l' phong t6n thAt dc1utu vao dan vi khac, khoan16 phM sinh khiban ngo;;tit~,16 tY gia h6i dolli ...
Cac khoan tren dugc ghi nh~n thee t6ng s6 phat sinh trong nam, khong bUtrir v6i doanh thu ho;;ttd9ng tfli chinh.
2.22 . Thu@thu nh~p doanh nghi~p
a) Hi san thue thu nh~p hoan l;;tiva Thue thu nh~p hoan h,liphai tra
Hi san thue thu nh~p hoan l;;tidugc xac dinh d\l'a tren t6ng chenh I~ch t;;tmthai dugc khAu trir va gia tridugckhAutrir chuYSn sangkY sau cua cac khoan16 tinh thue va uu diUthue chua su dl,lDg.Thue thu nh~p hoan l;;tiphaitra dugc xac dinh d\l'a tren cac khoan chenh I~cht;;tm thai dugc khdutrir.
Hi san thue TNDN hoan l;;tiva Thu8 thu nh~p hoan l\ii phai tra dugc xac dinh thee thue suM thu6 TNDN hi~nhanh (ho~c thue sudt d\l' tinh thay ddi trong tuong lai neu vi~c hoan nh~p tai san thue thu nh~p hoan l;;tiho~c thuethu nh~p hoan l;;tiphai tra nim trong thai gian thue sudt mm c6 hi~u I\l'c), d\l'a tren cac muc thu8 sudtva lu~t thuec6 hi~u l\l'Cvao ngay ket thuckY k8 toano
b) Chi phi thu8 TNDN hi~n hanh va Chi phi thu8-TNDN hoan l;;ti
Chi phi thu8 TNDN hi~n hanh dugc xac dinh tren cO'sa thu nh~p chiu thue trongkY va thue sUc1tthu8 TNDNtrong kY k8 toan hi~n hanh.
Chi phi thue TNDN hoan l;;tiduqc xac dinh tren cO'sa s6 chenh I~ch t?ffi thai dugc khAutrir, s6 chenh l~cht;;tmthai chiu thue va thuS suAtthu8 TNDN.
Khong bUtrir chi phi thue TNDN hi~n hanh v6i chi phi thue TNDN hoan l;;ti.
18
CONG TY co pRAN T~P BoAN THEP TIEN LEN
G4A,Khu ph6 4, PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai ehinh hQ'Pnh§t
Ky k~ toan nr ngay0110112015d~n ngay30/0612015
2.23 . Cac ben lien quan
Cac ben duoc eoi la lien quan neu ben do eo kha nang kiem soar hoac eo anh huong dang k€ d6i voi ben kia trongviec ra quyetdinhv€ cac ehinh sach tai ehinh va hoat dQng. Cac ben lien quan ella Congty bao g6m:
Cacdoanh nghiep trueti~p hay gianti~p qua mQthoac nhieutrung gian eoquyen kiem soat Congty hoac chjuSl,l kiem soat ella Congty, hoac cung ehungSI,l kiem soat voi Congty, bao g6mell cong ty my, cong ty eon vacong ty lien k~t;
Cac ca nhan trueti~p hoac gianti~p nam quyen bieu quyetella Cong ty rnaeo anh huongdang k€ d6ivoiCong ty, nhilng nhan SI,l quan Iy ehll eh6t ella Congty, nhilng thanh vien m~t thi~t trong gia dinh ella eae eanhan nay;
Cae doanh nghi~p do eae ea nhan neu tren nim trl,l'e ti~p ho~e gian ti~p phAn quan tr9ng quy€n bi€u quy~tho~e eo anh hu6ng dang k€ to'i Congty.
Trong vi~e xem xet timg m6i quan h~ ella eae ben lien quan, cAn eMy to'i ban eh~t ella m6i quan h~ eM khongehi hinh thue phaply ella eae quan h~ do.
3 . TIEN vA cAc KHoAN TUONGBUONGTIEN ."'.~30/06/2015 01/01/2015 _02_~~
VND VND ,\G -('I
339.873.755 178.500.637 l:~\~~\\\~~61.019.537.168 141.680.015.198 ) \,,\£:.~ \~)
70.589.437.329a/'
54.587.560.520 If}.$},,''';...
,___~
115.946.971.443 212.447.953.164 'wK!E'tft'~
Ti€n m~t
Ti€n g(ri ngan hang
Cae khoan mong duong ti€n
T~i 30/06/2015, eae khoan mong duong ti€nIa ti€n gUi co kY h~ dum 3 thling duqc gui t~i cae ngan hang thuongm~i vm liii suAt tir 04%/nam d~n4,5%/nam.
19
a aa aa V)
~ ~00 -."'-i 0\-. "'-l0\ "t--.: -.:
a '0
~ ~~ ~00 00...., "'-l
~ :::!0\ -.....; ....;-.
':::--.r-,
0\::3e-;
~~
CONG TY CO pHAN T~ DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng NaiBao cao tai chinhhop nh§t
Ky k~ toan illngay 0110112015 d~nngay 30106/2015
b) Diu nr g6pv3n VaGdon vi khac
Diu nr vao cong ty lien ket
Thong tin chi ti€t v€ cac cong ty lien doanh, lien ket ella Congty VaGngay30106/2015 nhu sau:
Ten congtyNoi thanh I~p va
hoat dQngTY l~
Iqi iehTY I~
bi6u quy€tHoat d(\ng kinh doanh
ehinh
Cong ty C6 phan Thep B~e Nam Tinh D6ng Nai 48,00% 48,00% San xuat va kinh doanh
thep
Tai thai di€~ 30106/2015, gia g6e ella khoan dAu tu VaGCongty lien k~t la 172.800.000.000 d6ng, Gia tri hop 1,9ella khoan dau tu nay la 179.940.559.289 d6ng
Cac giao djch trong y~u gifra Cdng ty va lien k~t trongky:
6 thang diu nam 6 thang diu namM6i guan ht 2015 2014
VND VNDDoanh thu
Cong ty C6 phan Thep B~e Nam Cong ty lien k€t 169.531.070.860 112.670.052.376Mua hang
Cong ty C6 phan Thep B~e Nam Cong ty lien k€t 167.072.466.048 227.293.923.665
5 . pHAI THU CVA KRACH HANG NGAN ~N
30106/2015 0110112015
VND VNDa) Phai thu ella khach hang ng~ han 238.566.304.000 313.597.148.019
Cong ty TNHH Sao Xu!t Thuang M<;liB~e Vi~t 4.493.868.163 2.498.720.064
Cong ty TNHH Thuang m<;liDjehV\l D6 Nga 9.686.470.115 632.947.298
Cong ty TNHH Sao Xu!t& Thuang M<;liMinh Ti€n 7.338.146.193 1.981.192.972
Cong Ty TNHH DAu Tu Va PMt Tri€n Hi Phat 41.511.541.577 16.654.419.095
~Cong ty Ca Khi va Xay Dl,l1lgPOSCO E& C Vi~t Nam 7.275.893.427 15.113.339.632
~Cong TY -C31'hAn-Phllt Tri€ri V~t Tu Thanh PMt 8.822.813.192 5.528.557.399 ,
Cong ty CP Thep Bae Nam 12.177.742.105 54.729.633.730 i~.CHNH\~1Cae khofm phai thu khaeh hang khae 147.259.829.228 216.458.337.829 f1~HGI<\~
" AA238.566.304.000 313.597.148.019 ~·,,0'1 . -
~
M6i guan M 30106/2015 0110112015
VND VNDb) Phai thu khaeh hang la cae ben lien quan
- Cong ty CP Thep Bae Nam Cong ty lien k€t 12.177.742.105 54.729.633.730
12.177.742.105 54.729.633.730
21
CONG TY CO PHAN T~P :DOANTlIEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa,Tinh Ddng NaiBao cao tili chlnh hop nh§t
Ky k~ toan tir ngay01101/2015 d~n ngay30/06/2015
a) Ngiin han
Phai thu v~ bao hiem xii hQi
Phai thu v~ bao hiern y t~
Phai thu v~ bao hiem thAt nghiep
T~m img
Ky circe,kY quy
Cac khoanchi hQPhai thu khac
VND
38.895.975.196
283.820
VND VND
27.903.102.394
2.565.992
43.500
207.200
2.199.194.353
11.964.340.647
2.155.246.484
11.581.504.218
VND
6 . cAc KHoAN PHAI THU KHAc
30/06/2015 01/0112015
Giag6e D1,l' phong Gia g6e D1,l' phong
3.223.665.726
19.929.528.267
4.202.672.964
11.539.824.419
b) Dai han
Ky circe, ky quy600.000
600.000
600.000
600.000
38.896.575.196 27.903.702.394
7 . N<JxAu
30/06/2015 0110112015
Gia tri c6 the Gia tri e6 the
Gia g6e thu hdi Gili g6c thu h6iT6ng gia tri cac khoan phai thu, 5.267.3 72.710 451.241.379 5.267.372.710 451.241.379eho yay quahan thanh tom hoac
chua qua han nhung kh6 e6 kha
nang thu hdi
- Nguyen Thi Bich Cham 370.017.250 370.Q17.250
- Nguy€n Ngoc Thir 2.058.054.900 2.058.054.900
- Cty TNHH Thuong Mai 1.282.4 77.546 294.724.655 1.282.477.546 294.724.655Dich vu KhAi Roan
- Cac khoan khac 1.556.823.014 156.516.724 1.556.823.014 156.516.724
5.267.372.710 451.241.379 5.267.372.710
22
ICONG TY copHAN T~P BoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao caoHli chinh hop nh§t
KY k€ toan nr ngay01101/2015 d€n ngay30106/2015
8 . IlANG TON KHO
30106/2015 01/0112015
VND
Gia g6c Ghi g6cD\I'phong
VND VNDVNDHang mua dangdidubngNguyen lieu, v~tlieu 226.785.021.611
Cong C\I, dung C\I 1.145.487.292
2.303.186.530
177.261.339.647
1.148.415.801
Chi phi sanxu§tkinh doanh do dang 1.758.869.722
Thanh pham 40.798.957.242
Hang hoa 757.457.686.046
1.727.917.922
33.288.848.294
747.656.391.870
963.386.100.0641.027.946.021.913
9 . TAl SAN DO DANG DAI H~N
30106/2015
Xliy dung coban dO'dang
- Xay dung chi nhanh taiLong Thanh
- Xay dung nha kho tai Da Nfulg
- Cong trinh D~n Lir- NM trung bay sanphfim 5 tAng - Hung Yen
- Nha 0 cong nhan 3 tAng- Hung Yen
- Xay dung nha xirong 3 - Hai Phong
Gia tri quyen sir dungd§t 10 9D2
Cong trinh khac
Mua sAmtai san c6djnhMua sam day chuyen may moe thi€t bi qua Hipd~t
Chi phi mua phAnmemmay tinh
Slhchua len taisan c6dinh
Sira chuanha xuong
VND
51.598.409.959
12.096.125.930
15.024.344.482
4.766.423.430
5.984.090.351
3.976.208.045
5.370.535.999
3.440.235.598
940.446.124
19.456.091.449
18.995.216.449
460.875.000
11.351.603
11.351.603
71.065.853.011
23
D\I'phong
0110112015
VND51.541.363.076
11.812.561.291
15.024.344.482
4.766.423.430
5.984.090.351
3.976.208.045
4.688.535.999
3.440.235.598
1.848.963.880
19.086.954.843
18.760.204.843
326.750.000
70.628.317.919
I
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00 =o "'"0=oeII") I/)t;N11")=\..., N
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- I.eN I/)f"lN11")"';M ...,.
f"ll.eM=\'<t ~~N-=\o ~-
CONG TY CO pHAN T ~ DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nh§t
Ky k~ toan til ngay 0110112015 d~n ngay30106/2015
11 . TAl sAN CO DJNH VO HINH
Gia trj quyen Slr Phfu1mem may
d\mg dit tinh C2ngVND VND VND
Nguyen gia
S6 dirdAu IcY 130.031.806.720 83.500.000 130.115.306.720
se du cu6i ky 130.031.806.720 83.500.000 130.115.306.720
Gill trj hao men liiy k~
s6 dudAu IcY 5.831.610.765 83.500.000 5.915.110.765
- Khiu hao trong IcY 516.486.960 516.486.960
se dir cu6i ky 6.348.097.725 83.500.000 6.431.597.725
Gia tr] con l:_ti
Tai ngay dAuIcY 124.200.195.955 124.200.195.955Tai ngay cu6i ky 123.683.708.995 123.683.708.995
12 . CHI rnt TRA. TRUOC
30106/2015 01101/2015
VND VND
a) Ngiin han 1.374.632.165 1.090.221.450
Chi phi tra truce v~ thue hoat dQng TSCD 32.077.980
Cong cu dung cu xuit dung 181.290.759 404.891.368
Chi phi mua hang nh~pkhiu 685.939.359 74.596.906
Chi phi tra truce nglin han khac 507.402.047 578.655.196
b) Dat han 13.257.167.484 13.349.510.811
Chi phi thanh l~p doanh nghiep 1.599.563.456 1.628.212.352
Chi phi cong C\l dung cu chophan b6 809.353.341 1.009.320.809
Chi phi sua chfta 160 TSCD chophan b6 236.779.837 2.260.840Gia tri quyen thue_git g6p v6n thanh l~pcong ty con PMc Ti~n Hii PhOng 10.500.000.000 10.500.000.000
Chi phLtrUruac_daLh\lD kMc 111.4 70.850 209.716.810
14.631.799.649 14.439.732.261
25
CONG TY CO PHAN T ~P f)oAN THEP TIEN LEN
G4A,Khu ph6 4, PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao Uti chinh hop nhl1t
Ky kS toan illngay 0110112015denngay 30106/2015
13 . PHAI TRA NGU<'JIBAN NGAN H~N
3010612015
DaewoointernationalcorporationYe - steel tradingco. limitedBright rubyresources ptelemitedPhai tra cac d6inrong khac
OliO 112015Soc6 khanangtraSoc6 kha nang tra
Gia tri n9'n9'VND VNDVND
13.069.796.823VND
13.069.796.823
9.624.351.172 9.624.351.172
61.555.672.693 61.555.672.693
20.545.619.884 104.363.333.42120.545.619.884 104.363.333.421
104.795.440.572 104.363.333.421 104.363.333.421104.795.440.572
Phai tra nguoi ban la cac ben lien quan
Cdng ty lien k@t
Cong ty cephfuIthep BAcNam
30106/2015 01/01/2015Soc6 khanangtraSoc6 kha nang tra
Gia tri Gia tri n9'n9'VND
25.054.321.893
25.054.321.893
VND15.357.239.325
15.357.239.325
VND25.054.321.893
25.054.321.893
VND15.357.239.325
15.357.239.325
15.357.239.325 30.714.478.650 25.054.321.893 25.054.321.893
14 . PHAI TRA KHAc30106/2015 01/0112015
VND VNDa) Ngiin han 19.601.932.944 10.600.858.742
- Kinh phi cong doan 285.115.272 301.085.022
- Bao hiem xlI hQi 15.482.462 26.943.415
- Bao hi€mytS 1.190.845
- Bao hi€m thAtnghiep 102.300
- Nhan kY quy, kY CU9'Cngin han 75.500.000 75.500.000
- cenrc, loi nhuan phai tra 18.326.790.153 9.620.095.000
Cac khoan phai tra, phai n¢p khac 897.751.912 577.235.305
b) Diii han 102.070.306 109.470.306
- Nhan kY quy, ky circe dai han 102.070.306 109.470.306
19.704.003.250 10.710.329.048
26
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1CONG TY co PHAN T~P DoAN TlIEP TIEN LEN
G4A, Khu ph6 4, Phuong nn Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hep nhAt
KYk~ toan tir ngay 0110112015d~nngay 30106/2015
c) Cac giao djch v~ van v6'i cac chiiSO' hflu va phan ph8i c6 trrc, chia lQ'inhu~n
6 thang d~u nam 6 thang d~u nam2015 2014
VND VND
V6n d~utu cua chusahttu 806.856.880.000 806.856.880.000
V6n gop eJduIcY 806.856.880.000 806.856.880.000
V6n gop cuoi IcY 806.856.880.000 806.856.880.000
C6 rue, loi nhuan d~ ehia 80.685.688.000
c6 tuc, loi nhudn chia tren loi nhudnkY truac 80.685.688.000
d) C6 phi~u
30106/2015 01/01/2015
sf> luong e6 phieu dangky phat hanh 80.685.688 80.685.688
S6 luong e6 phieu daban ra cong chung 80.685.688 80.685.688
cdphieuphd thong 80.685.688 80.685.688
sf> hrong e6 phieu diroc mua lai 640.000
- cdphieu phd thong 640.000
sa hrong e6 phieu danghru hanh 80.045.688 80.685.688
- cdphiiu phd thong 80.045.688 80.685.688
Menh gia e6 phieu d~hru hanh (VND) 10.000 10.000
e) Cac quy cong ty30106/2015 0110112015
VND VND
Quy d~utuphat tri€n 51.546.932.622 51.546.932.622
51.546.932.622 51.546.932.622
18 . cAc KHoAN MVC NGOAI BANG CAN DOl KEToAN
Ngo~it~cac lo~i30106/2015 0110112015
- D6ng do laMy (USD) 547.285,41 133.762,47
- D6ng Euro (EUR) 100,00 100,00
31
. _. --------------
CONG TY coPHAN T~P BOAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh :D6ngNai
Bao cao tal chinh hcp nhat
KYk~ toan til ngay 0110112015d~n ngay30/06/2015
19 . TONG DOANH THU BAN HANG vA CUNGcAp DICH vu
Doanh thu ban thanh phAm
Doanh thu ban hang hoa
Doanh thu cung cApdich vu
20 . GIA VON HANG BAN
Gia v6n cua thanh pham da ban
Gia v6n cua hang hoa da ban
Gia v6n cua dich vu da eung cAp
Du phong/hoan nhap du phong giam gia hang t6n kho
21 . DOANH THU HO~T BQNG TAl CHINH
Lai ti€n gui, liii eho vay
Chi~t khAuthanh toan, liii ban bang tra cham
Ui ban cac khoan dAutu
C6 tire, lei nhuan duoc ehia
Lai chenh l~ehtY gia phat sinh trongkYLai chenh lechtY gia do danh gia hilis6 du eu6ikYDoanh thu ho~t dQng tai chinh khae
22 . CHI pHi TAl CHiNH
Ui ti€n vay
L6 do thanh ly cae khoan dAutu tai ehinh
L6 ehenh l~ehtY gia pbat sinh trongkYL6 ehenh l~ehtY gia do daub gia ll:li56 du cU6ikYDl,l'pMng ghim gill chUng khoan kinh doanh va t6n thAtd~utu
Chi phi tlii ehfnh khac ..
32
6 thang d~unam
2015
VND
491.433.450.019
1.042.264.950.005
9.688.073.726
1.543.386.473.750
6 thang dau nam2015
VND
491.964.241.872
974.408.046.084
3.491.526.366
1.469.863.814.323
6 thang dAunam2015
VND
1.354.688.350
47.090.976
388.629.827
283.000.000
2.969.327.949
13.969.804
5.056.706.906
6 tMng dAu nam2015
VND
31.720.651.673
178.430.227
4.152.424.147
1.080.413.210
545.409.281
37.677.328.538
6 thang d~u nam2014
VND374.841.714.467
1.272.867.298.772
3.730.904.751
1.651.439.917.990
6 thang dau nam2014
VND
370.163.070.657
1.198.316.919.462
1.002.433.356
(29.060.848.720)
1.540.421.574.755
6 thang dAunam2014
VND
3.521.244.764
120.760.660
2.146.067.900
135.564.800
552.564.693
93.252.613
6.569.455.430 ~
--<)NG TY
6 tMng d~u nam ;~HIEt~HW H2014 .i KIEM 10
------=VND.:...:...:.. "!I..ASe
21.977.570.432 ':~jf~890.669.288 ~
4.377.039.133
253.612.056
(629.405.760)
629.864.679
27.499.349.828
CONG TY CO PHA.Nq'~ DoAN THEP TIEN LEN
G4A, Khu ph5 4, Phuong Tan Hi~p,Thanh ph5 Bien Hoa, Tinh D6ng Nai
Bao cao talchinh hQ'P nhAt
Ky k~ toan til ngay 0110112015d~n ngay 30106/2015
23 . CHI PHi BAN HANG6 thang dAunam 6 thangdAu nam
2015 2014
VND VND
514.337.128 301.550.788
6.856.308.400 5.932.414.281
2.588.568.496 2.443.457.541
4.410.286.594 4.985.596.164
3.126.597.572 3.243.697.841
17.496.098.190 16.906.716.615
Chi phi nguyen lieu, v~t lieu
Chi phi nhancong
Chi phi khau hao tai san c5dinh
Chi phi dich V1,I mua ngoai
Chi phi khacbing ti~n
24 . CHI PHi QUAN LY DOANH NGHl~P6 thang dAunam 6 thang dAunam
2015 2014
VND- VND
Chi phi nguyen lieu, v~t lieu 506.853.064 181.375.295
Chi phi nhan cong 8.774.863.186 8.595.648.548
Chi phi khAu haotai san c5dinh 2.416.453.630 2.328.378.946
Thu~, phi, 1~phi 26.902.297 12.000.000
Chi phi dich V1,I mua ngoai 2.904.203.558 2.373.090.412
Chi phi khacbing ti~n 1.931.839.984 2.500.432.079
16.561.115.719 15.990.925.280
25 . THU NH~ KHAc6 thang dAu narn
2015
Thu nhap til nhuong ban, thanhly Uti san c5 dinh
Thu nhap khac
VND
7.718.716.233
3.103.207.670
10.821.923.903
26 . CHI PHi TRUE THU ~P DOANH NGHI:E;PHI~N HA.NH6 thang dAunam
2015
VND
Chi phi thue thu nh~p doanh nghieptinh tren thu nh~p chiu thueva thue suAthien hanh 5.229.970.847
Chi phi thu~ thu nh~p doanh nghi~p hi~n-h3.nh_ 5.229.970.847
33
6 thang dAu nam2014
VND
636.363.637
2.770.519.002
3.406.882.639
6 thang dAu nam2014
CONG TY CO PHAN T ~P floAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hQ'Pnhit
Ky k8 toan til ngay01/0112015 d8n ngay30106/2015
27 . THUE THU NH~P DOANH NGHI~P HOAN L~I
a) Tai san thu~ thu nh~p hoan l:;ti30106/2015 0110112015
VND VND
Thu8 suat thu8 TNDN sir dung d~xac dinh gia tri tai san thuethu nhap hoan laiHi san thue thunhap hoan lai lien quan d8n khoan chenh lechtam thai duoc kh~utnr
22% 22%
2.030.122.892 2.008.226.819
2.030.122.892 2.008.226.819
b) Chi phi thu~ TNDN hoan-I:;ti6 thang d~u nam 6 thang d~unam
2015 2014
VND VND
Chenh lech tarn thai phai chiu thu8 (21.896.073) (1.055.422.230)
(21.896.073) (1.055.422.230)
28 . LAI CO BAN TREN Co PIDEU
Vi~c tinh toan lai co ban tren c6 phieu co th~ phan ph6i cho cac c6 dongsahfru c6 phan ph6 thong cua Congtyduoc thuc hien dua tren cac s6 li~u sau :
6 thang d~unam 6 thang d~unam2015 2014
VND VND
11.506.195.112 47.549.685.337
11.506.195.112 47.549.685.337
80.669.910 76.513.582
143 621
Loi nhuan sau thu€Quji khen thuo-ng phuc lr;1iiJur;1ctrich tir/0 nhu~n sau thut (*)
Lqi nhu~ pMn b6 cho c6 phi8u ph6 thong
C6 phi€u ph6 thong luu hanh binh quan trongkY
(*) Cong ty chua co d\!, tinh trich Quy khen thuang phllc lqi tren Lqi nhu~n sau thu@chokY k8 toantil ngay0110112015d€n ngay30106/2015."
29 . CHI PHi sAN XUAT KINH DOANH THEO YEU TO6 thang d~u nam 6 thang d~u nam
2015 2014
VND VND
Chi phi nguyen li~u, v~t li~u 495.705.679.322 365.801.606.942
Chi phi nhan cong 17.129.916.038 15.693.626.642
Chi phi kh~uhao tai san c6 dinh 10.216.510.976 8.621.496.556
Chi phi dichVl,l mua ngoai 9.301.029.095 8.202.285.848
Chi phi khac b~ng ti~n 4.891.759.898 5.744.129.920
537.244.895.329 404.063.145.908
34
CONG TY CO PHAN T~P DOAN TlIEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh Dbng Nai
Bao clio tal chinh hop nhit
KY k~ toan til ngay 01/0112015 d~n ngay 30106/2015
30 . CONG CV TAl CHINH
Cac loai cong cu taichinh cua Congty bao gbm:
Gia tri s6 k~ toan
30106/2015 0110112015
Giag6c Du phong Gia gac Dvphong
VND VND VND VND
Tal san tai chinh
Ti~n va cac khoan 115.946.971.443
nrong duong ti~n
Phai thukhach 277.462.879.196
hang,phai thu khac
Cac.khoancho vay 8.239.575.613
Delunr ngan han 24.752.207.816
212.447.953.164
(4.816.131.331) 341.500.850.413 (4.816.131.331)
(7.897.400.582)
C' \'1~~1i.~<&~~S
(4.161.682.461 )
8.683.906.788
22.593.893.216 (3.081.269.251)
426.401.634.068 (8.977.813.792) 585.226.603.581
Gia tr] s6 k~ toan
30106/2015 01/01/2015
VND VND
NQ"phai tra tai chinh
Vay va no
Phai tra nguoiban, phai tra khac
Chi phi phai tra
902.952.850.950
124.499.443.822
86.306.709
925.155.263.998
115.073.662.469
283.031.970
1.027.538.601.481 1.040.511.958.437
Hi san tai chinh va no phai tra tai chinh chua duoc danh gia lai thea gia tri hop Iy tai ngay k~t thuc ky k~ toan do
Thong nr 210/20091TT-BTC va cacquy dinh hien hanh yeucAu trinh bay Bao cao tai chinh va thuy~t minh thOng
tin d6i vui cong C\l tai chinh nhung khong dua ra cac hu6'ng dful tuong duong cho vi~c danh gia va ghi nh~ gia
tri hgp Iy cua cac tAi san tai chinh vang phai tra tai chinh, ngo~i trir cac khoan trich I~p dv phong ng phai thu kh6doi va dv phong giam gia cac khoan dAu tu chUng khoan dii dugc neu chi ti~t ~i cac Thuy~t minh lien quan.
Quan Iy riii ro tai chinh
Rui ro Uli chinh cua Congty bao gbm rlii ro thi tru<mg, rlii ro tin d\lng va rlii ro thanh khoan. Cong ty dii xay d\l'Ilg
h~ th6ng ki€m soat nh~m dam bao s\!' can b~gi:J muc hgp 1ygiiia chi phi rlii ro phat sinh va chi phi quan Iy rlii rooBan T6ng Giam d6c Cong ty c6 trach nhi~m thea doi quy trinh quan Iy rliifO d€ dam bao s\!' can b~g hgp Iy giua
rlii ro va ki€m soat rlii roo
RiU ro thj trrrimg_
Ho~t dQng kinh doanh cua Cong ty se cM y~u chiu rlii ro khi c6 s\!'thay d6i v~ gia,tY gia h6i doai va liii suk
Rui ro v~ gia:
Cong ty chiu rlii fO v~ gia cua cac cong C\lv6n pMt sinh tir cac khoan dAu tu c6 phi€u ng~n h~n va dai h~n do tinhkhong chic chin v~ gia tuong lai cua c6 phi~u dAu tu. Cac khoan dAu tu c6 phi~u dai h~n dugc nim giu vui m\lC
dich chi~n lugc lau dai, ~i thm diem k€t thuc nrun tai chinh Cong ty chua c6 k~ ho~ch ban cac khoan dAu tunay.
35
CONG TY CO PHAN T~P DoAN THEP TlEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao caotili chlnh hQ'p nh§t
KY k€ toan illngay 0110112015 denngay 30106/2015
Rui ro v€ tY gia h6i doai:
Cong ty chiu rui ro v€ tY gia do gia tri hop 19cua caclu6ng ti€n trongnrong lai cuam9t cong cu taichinh sebiend9ng theanhtrng thay d6i cuatY gia ngoai t~ khi cac khoanvay, doanh thuva chi phi cua Congty diroc thuc hienbing dan vi ti€n t~khac voi d6ng Vi~t Nam.
Rui ro v€ lai sufrt:
Cong ty chiu nii ro v€ liii suit do gia tri hop19cuacac luong ti€n trong nrong lai cua m9t cong cu tai ehinh se
bien d9ng theanhtrng thay d6i cua liii suit thi tnrong khi Cong ty e6 phat sinh cac khofm ti€n gui c6 ho~e khong
e6 kY h~n, cae khofm vay va nq chiu liii suit tM n6i. Cong ty quan19rui ro liii suit bing each phan tieh tinh hinh
e~nh tranh tren thj truOng de e6 duqe cae liii sufit c6 Iqi cho ml,le dieh cua Cong ty.
'"RiU TO tin df!ng <~~~.,,~.~\
Rui ro tin dl,lng la rui ro rna m9t_ben ~ha~ gia ,tro~g m9t eong el,l tai chinh ho~e hgp d6ng kh6ng e6 kha nang thlJe ;~~~hi~n duqc-nghia V1,I eua minh_dan den ton that ve tai ehinh eho Cong ty. Cong ty e6 cae rui ro tin d\mgill ho~t.. ,.
d9ng san xuit kinh doanh (chu y€u d6i v6i cae khoan pMi thu khach hang) va ho~t d9ngUd ehinh (bao g6m ti€nJ ~
gui ngan hang, eho vay va eac eong el,ltai ehinh khac). ..~~'"
Tu 1 nam
tra xu6n~
VND
T,i ngay 30/06/2015
Ti€n va cae khoan 115.946.971.443
tuang duang ti€n
Phai thu khach 272.646.147.865
hang, phai thu khac
Cac khoan eho vay 8.239.575.613
Dau tu nglin h~ 20.590.525.355
417.423.220.276
T,i ngay 0110112015
Ti€n va cac khoan 212.447.953.164
tuang duang ti€n
Phai thu khach 336.684.119.082
hang, phai thu khac
Cae khoan cho vay 8.683.906.788
Ddu tu nglin h~n 19.512.623.965
577.328.602.999
Rui TO thanh khoiin
Tren 1nam
den 5 nam C9ngTren 5 nam
VNDVND VND
115.946.971.443
600.000 272.646.747.865
8.239.575.613
20.590.525.355
417.423.820.276600.000
212.447.953.164
600.000 336.684.719.082
8.683.906.788
19.512.623.965
577.329.202.999600.000
Rui ro thanh khoan la rui ro Cong ty g~p kh6 khan khi thlJChi~n cac nghiaV1,I tai chinh do thii!u v6n. Rui ro thanhkhoan cua Cong ty cM yeu phat sinhill vi~c cac tAi san tai chinh va nq pbai tra tai chinh c6 cac thai diem dao h~
khac nhau.
36
CONG TY coPHA.N T~P BOA.NTHEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hiep,
Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao tai chinh hQ'pnh§t
KY k€ toan tir ngay 01/01/2015 d€nngay 30106/2015
Thai han thanh toan cua cac khoanno phai tra taiehinh dira tren cac khoanthanh toan duki€n thea hop d6ng
(tren cc sadong tian cua cac khoan g6e) nhu sau:
Tir 1namtro xuong
Tren 1namd€n 5nam Tren 5nam Cong
VND VND VND VND
T\li ngay 30/06/2015
Vay va no 902.952.850.950
Phai tra nguoi ban, 124.397.373.516
phai tra khac .
Chi phi phai tra 86.306.709
102.070.306
902.952.850.950
124.499.443.822
86.306.709
1.027.436.531.175 102.070.306 1.027.538.601.481
T\li ngay 0110112015
Vay va no 925.155.263.998
Phai tra nguoi ban, 114.964.192.163
phai tra khacChi phi phai tra 283.031.970
109.470.306
925.155.263.998
115.073.662.469
283.031.970
1.040.511.958.4371.040.402.488.131 109.470.306
Congty cho rtmgmiredQt~p trung rui ro d6i voi viec tra no Iii co th~ kiem soat duoc. Congty co khanang thanh
toan cac khoan nod€n h~ tiT dong ti~n tiT ho~t dQng kinh doanh va ti~n thutiT cae tiii san tiii ehinh dao h~.
31 • THONG TINKHAc
Theo Nghi quy€t D~i hQi d6ng cb dong thubng nien s6 20/20 15INQ-DHCD ngay 19 tMng 04 nam 2015, D~i hQi
d6ng cb dong dil nhAt trf thong qua phuang an phat hanh tang v6n d~ b6 sung v6n luu dQng nhfunrna rQng ho~tdQng kinh doanh. S6 Iuqng e6 phArrpMt hanh la 8.068.569 e6 phArrtuang (eng 80.685.690.000 d6ng. V6n diau Ie
sau khi PMt hanh Iii 887.542.590.000 d6ng. Thai di~m phat hanh dlJ ki€n se duqc th1!Chien trong quy 3 nam
2015.
Ciing thea Nghi quy€t niiy, trong nam 2015 vii 2016 Congty se phat hanh trai phi€u ehuy~n dbid~tang v6n di@u
Ie. T6ng kh6i luqng pMt hanh dlJ ki€n Iii 1.500.000 trai phi€u tuang duang gia tri pMt hanh Iii 150.000.000.000
d6ng. V6n thu dUQ'etiT pMt hanh trai phi€u chuy~n dbi se duQ'c phfu1 b6 sir dl,mg dAu tu xay dlJl1gkhu diehV\I,thuang m~i An Phu6c, huyen Long Thiinh, tinh D6ng Nai va bb sung v6n luu dQng ph\lcV\I ho~t dQng kinh
doanh. Mue lili suAt trai phi€u c6 dinh tra sau d1!ki€ntiT 6%/nam d€n 7,5%/nam vii trai phi€u se duqc ehuy~n d6i
thiinh e6 phi€u sau 12 thang k~tiT ngiiy trai phi€u co hi~u I1!c.
Ngoiii ra Cong ty eiing se phat hanh trai phi€u khong chuy~n d6i tang v6n di~u I~. Kh6i luqng phat hanh d1!ki€nIii 1.500.000 trai ph€u tuang~dlfang gia tri phat hanh Iii 150.000.000.000 d6ng. MucUii suAt trai phi€u c6 dinh tra
sau dlJ ki€ntiT 6%/nam den7,5%/nam.
32 . NHi'J'NGSl/ :KI¥NpHAT SINH SAD NGA.y KET TmJC KY KE ToAN
Khong co SIJki~n tr9ng y€u nao xay ra sau ngiiy k€t thUekY k€ toan dbi hOi duQ'c di@uehinh hay eong b6 tren Bao
eao tai chinh rieng.
37
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""" - ..... 00 00 i:' .~til V') N ..... 0 = 1.0 IQa\ ..,f I' ..,f ..; ..,f ..; b/) _:i::::?'
s:: 0 1.0 ..; V') I() - ..... s:::<0, ~ ~ II'l ~ IQ
"""'0:1'
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1<i. 0\ 0\ 0 = V') II'l '00 """ """
l"- I' <') t"I "0
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~~
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cl'l;1 > g....:l .c
y ~z :so'1'1;1 ~ i:'..... :.aEo< "(COl gp0 y
=-- gp t)J) <0'1'1;1 1:1 U
= s:: = til<<I) Y '::lEo< .r;,.COl U
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Eo< 'E ==-- ~
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=-- ,:l.;~::t0 > ...... 0. 0. 0« ..c > "0
·tIl
""" s:: .c ::l <0 1:1 <0 W> .b ~ = ~-0 .< .s .r;, <COl• .r;, :; ~':g ~ c = :.a ~ 0U U I: :E .c .a .... 1:1 '">- ~Ill
0 0 ~ c;:l. c t)J) ..s:: t)J) 0 =::l '<0 ~ tilC
c;:l. 1:1 ~ <~Eo< ~..c .< .c 0 :E 's. :.a "0 e· >CO .c ..C = Eo< 0 U ....:l f-o Eo-- Z Eo< -Eo< f-o
Z <:§cO """..s:: t"IU "'Eo< t"I
CONG TY CO PHAN T~P BoAN mEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao caotai chlnh hQ'P nhftt
KYk~ toan illngay 01/0112015 d~n ngay30/06/2015
34 . NGHI¥P Vl,J vA so nIT v61 cAc BEN LIEN QUAN
s6 du voi cacben lien quantai ngay k~t thuckY k~ tow:M6iquanM 30/06/2015 0110112015
VND VND
Tnl truce chongU'O'i ban
Cong ty C6 phAn Thep Bac Nam
Phalthu khac
Cong ty C6 phan Thep BAc Nam
Phal tra khac
Cong ty C6 phan Thep Bac Nam
Ong Nguyen Manh Ha
Ba Pham Thi H6ng
Cong ty lien k~t 8.741.025.242
Cong ty lien k~t 1.530.298.818 2.155.246.484
Cong ty lien k~t
CM tich HDQT
T6ng Giam d6c
951.098
13.953.692.000
4.773.035.148
951.098
5.094.330.000
4.773.035.148
Giao dich voi cacben lien quankhac nhusau:6 thang dAunam
2015
6 thang dAunam2014
Thu nhap ella Ban T6ng Giam d6c va HQi d6ng Quan tri
VND
1.339.317.113
VND1.131.132.211
39
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