TAICHINH - Vietstockstatic2.vietstock.vn/data/HOSE/2016/BCTC/VN/QUY 1/KSA...CONG TY CO PHAN CONG...
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A A' A A " ? ' A CONG TY CO PHAN CONG NGHIEP KHOANG SAN BINH THUAN BAO CAO ' / TAICHINH QUY I /NAM 2016 (Tu 0110112016 den 31/03/2016) "' Gorn cac 1. Bang can doi ke toan 2. Bao cao ket qua d()ng kinh doanh 3. Bao cao hru tien 4. Thuyet minh BCTC (Miiu so B 01-DN) (Mliu so B 02-DN) (Mliu so B 03-DN) (Miiu so B 09a-DN)
Transcript of TAICHINH - Vietstockstatic2.vietstock.vn/data/HOSE/2016/BCTC/VN/QUY 1/KSA...CONG TY CO PHAN CONG...
A ~ A' A A " ? ' A
CONG TY CO PHAN CONG NGHIEP KHOANG SAN BINH THUAN
~ ~
BAO CAO ' /
TAICHINH
QUY I /NAM 2016
(Tu 0110112016 den 31/03/2016)
"' Gorn cac bi~u:
1. Bang can doi ke toan 2. Bao cao ket qua ho~t d()ng kinh doanh 3. Bao cao hru chuy~n tien t~ 4. Thuyet minh BCTC
(Miiu so B 01-DN) (Mliu so B 02-DN) (Mliu so B 03-DN) (Miiu so B 09a-DN)
CONG TY CO PHAN CONG NGHI~P KHOANG SAN BINH THU~N Dia chi: Khu ph6 11 , phuemg Binh Tan, thi xa La Gi, tinh Binh Thu~n, Vi~t Nam
Bao cao tai chinlt quy I kit tltuc ngay 3110312016
BANG CAN 1>61 KE TOAN T<Ji ngay 31tltang03 niim 2016
TAI SAN
A- TA! ~A~ ~QA~!!~~ !: _!~~~ ~~ ~~~~~()~~ !~?.'.~~t~~~~gj~~~
1. TiSn
__ !!:. ~~~ ~?~~~~~j~!~~~~~~~ ~g~~~~~ !!!'. _~~~-~()-~~p~~~!~~ ~-~~~~i;i~
___ LRh~!!h~ i:g~~ h~i:c::_L'.i~ ~~c::hh~i:g 2. Tra tnr6c cho nguai ban ng~n h~n
····-···--·········-···-··············-········· .............. .. ... -·-······ ....... .. .. ............................................. -....... .
? : ~~~i ~~1:1Y~ ~~?.Y~Y.11.~~11.h~11. ... 6. Phai thu ng~n h~n khac
...................................................................................................
Ma s6 100
110
111
120
130
131
132
135
136
7:J?lf __ ehon~p~~L~!~~---11.~-~-11. ... ~-~11. ... ~~?<'l~~- ............................................ · · - - -~--3 7 I:Y.:.!!~-~lt!~~----~~-<>.... ..... .... ............. -····· ...
1. Hang t6n kho
V. _Tai san ng~n h:;tn khac mm
2. ThuS gia tri gia tang duqc khAu tru
140
141
150
152
Thuy~t minh
V.01
V.02
V.03
V.04a
V.05
Drm vj tinh: VND
s6 cudi nam s6 d~u nam
785,809,953,513 710,384,617 ,439
595,278,230 151,284,813,911
595 ,278,230 151 ,284,813 ,9 11 •····· ·········· ·· ··············· ······· ················ ···· ·· ·············· + ·· ····· ········· ·······
0 0 772,614,616,496 546,379,735,361
149,608,888 ,798 73,3 74,00 7,663 , .......... ............................................................................ .. , . ....... .
554,888,452,277 404,888 ,45 2,2 77
22,885 ,000,000 22 ,885 ,000,000
46,389,847,5 88
(1 , 157,572,1 17)
1,024,689,000
1,024,689,000
11,575,369, 787
11 ,575 ,369,787
46,3 89,84 7,588
( 1, 157,572 , 167)
1,024,689 ,000
1,024,689 ,000
11,695,379,167
11 ,695 ,379, 167
·····
- • --~~r_:~Is~~~~!~~~---·- ··· ···· ......
200 370,036,090,194
..... !· ~-~~- --~~()~~J>.~ .~~•••~•~•~••••~~! ~~-~- •• ••• ••••••••••••••••••••••••••••••••••• mm•••••••••••••••• •••••••••••••••••••• mm~ •~Q•• • •••• •• ••••••••••• ••• •••••• • •••• ••••••• •• • ••• • ••• ••••••• •••• • • •• • ••••• •• •• • • •~• •~•(j,QQQ,Q.Q_O 6. Phai thu dai h~n khac 216 V.04b 146,000,000
!!:!~L~~ll __ :§.~t~~ - ................................................ _ 1. Tai san c6 djnh hfru hinh
: ~~~>'~~ ~!~ - Gia tri hao mon lily kS
220
221 V .06
222
223
227 V.07
109,351,200,643
3,999,000,643
8,902,446,3 5 8
( 4,903 ,445 ,7 15)
105 ,352,200,000
370,036,090,194
146,000,000
146,000,000 ...
109,351,200,643
3,999,000,643
8,902 ,446.,3 5 8
(4,903 ,445,7 15)
105 ,352,200,000 3. Tai san c6 dinh v6 hinh
- Nguyen gia ·· ········+ ···· ·········· · ·····························
·····················································- ······· ·
- Gia tri hao mon lUy k~
!!(~4i:~§.~g~~~ ~~~!~ · ..... . !:Y.~-!~L~~11 .. ~.?'.m~~-11_g __ <.!_~~----~-:.t .. ~---···· _3: _C::~LP.~~--~~!'_9.V.11.~--?~?~~-~- --···· _Y: __ ~!~ ~~!~~~~~ll~~~i ~~~ ..
1. D~u tu vao c6ng ty con ···-··-············-·····-········· .. ················· .... ··············- ........................................................................... ...... .. ................... ..
2. D~u tu vao c6ng ty lien doanh, lien ket ···--···-· .. ..................................................................... .......................... .. ....................................................... -...... .
VI. Tai san dai h:;tn khac
228
229
230
240
242
250 V.08
251
252
260 ··· ·············································To:Ncc(5N:(;-1'Xis1N···························································· ·······210 ·
105 ,352,200 ,000
0
0
22,013,098,283
22,013 ,098,2 83
238,525, 791,268
238,525, 791,268
0 , ................. .. ........ .. .. .....••. .....................••.•... ........•........ 0
1,155,846,043, 707
105 ,352,200,000
0
0 ... ..
22,013,098,2~3
22 ,013 ,098 ,2 83
238,525, 791,2 68
23 8,525 ,791 ,268
0
0
1,080,420, 707 ,633
;, ~ /
61
\ ( .,
·.
CONG TY CO PHAN CONG NGHI~P KHOANG SAN BINH THU~N Dia chi: Khu ph6 11, phubng Binh Tan, thi xa La Gi, tinh Binh Thu~n, Vi~t Nam
Bao cao tai cltinh quy I kit thitc ngay 3110312016
NGUONVON
I. ~9.'~g~~ h~n 1. Phiii trii ngu<'ri ban ng~n h~n
.................. --······--·-···-············-···············-.. ····-· ····-···"··-······-·····---·-···· .. ·-·
?: ~~~?.i.~~~1.~~ 1.i.~!11.~~?'~ ll~~ll ~~ll
Ma SB
300
310
311
312
--~:!~.~~ya c-~~~?.~!lP~~!!l?.P_~~-~!1~?:~ ....................... _}_l} . 4·. Phiii trii ngu<'ri lao d('mg 3 14
Thuy~t minh
SB cuBi nam
193,233,271,976 .................................................................................... ......
V .09a
V.10
V.11
129,053,344,703
114,402,390,028
7,981 ,019,553
4,061 ,742 , 110
160,000,000 ·--·---·-············-·--·····--·····-··· .. ··----········-· ······-····--·-··· .................. -- ......................................... ·-·-···-...... . . ............................................... .
5. Chi phi phai trii ng~n h1,m 315 ·---···· .................. _,,_ .............................. -....................................... -..... . ............. ·······-·····-··-·····-·-········-- ............................................. ·- ............................................................... .... .
6. Phiii thu n('>i b9 ng~n h~n 316
~-::I1~~L~~!~~? !i.~~~~~ -~2P~~§.~i~-~x?.~11~ 311
-- ~~_!?_oa11~1.~~~~.~~1.h\J'.~-- ~~~!1_!1~~-!1-~-~ll_ _________ 318 9. Phiii trii ng~n h~n khac 3 19 V .12
--·-···········-·-···------- .................................................................................................... .. ............................ ·-······· ..
10. Vay va nq thue tai chinh ng~n h~n 320 .............................................................................................................................................................. . . ...... .
11. Quy khen thu6ng phuc !qi 3 21 ....................................................................................................... ---····-······-·--··--····· ···········-····--··--·······-·-······-··-···· .. -·-··-·······--·······
12. Dµ phOng phiii trii ng~n h~n 322 ····-··········----·-·--·········-···-·····-····--···-··-············ .. -·---............... ---··- ···········--.. ··-·-······------·--· -······· ................ ····································-······
-- ~~:. -9~tbinh ~!1 ~-!~ - _ - · ......... . _ 323 14. Giao dich mua ban l?i trai phi~u Chinh phu 324
0
0
0
0
2,387,63 3,3 60
0
60,559,652 . . . .....................................
0
0
0
SB cuBi nam
119,967,863,255
55,787,935,982
4 1,386,072,08 5
7,981 ,019,55 3
3,912,651 ,332
60,000,000
0
0
0
0
2,387,633,3 60
0
60,559.6 52
0
0
0 ··········
Il. N Q'.~~~-~~~ __ --···············································----··-·····--········ 330
1. Phiii trii ngu<'ri ban dai h~n 331 V.09b ····-·-··--·········--··········-·····--·--··----·-·····-···-·--- ............ ·---·············-·-····· .. ·--·
2. Ngu<'ri mua trii tiSn tru&c dai h~n 332 ........................... ---···············-···-··-···--................................................ - ................................... ························-···-··········
.......... ~ .: . S'..~!P.~.~ ... P~.~.! ... !r.~ .. 9~.i. .. ~~11.. .... .............................................. ..................... 3 3 3 4 . Phiii trii n9i b9 vS v6n kinh doanh 334 V.21
5. Phiii trii n9i b9 dai h~n 335 ·········-······-·---··--····-·-·-·····-···-··--·-···--·-··········-········-·--·---·-··-· .. ·--- ......................... ·-·····-··-· - .................................... - ........ __ 6. Doanh thu chua thµc hi~n dai h~n 336
7. Ph iii trii dai h~n khac 337
8. Vay va nq thue tai chinh dai h~n 338 ............................ ·--··-············- ·················································-··-
9. Trai phi~u chuy~n d6i 339 ···-··---·---··-·-... -........................................................... ___ ····------· .. -····---······--· ....... .
10. c6 phi~u uu dai 340 ........................................................................................................... -..... .
11. Thu~ thu nMp hoan l~i phiii trii 341
}~_: ~~-P~?_!l~P~~L!E~?.~i.-~-~!1____ -··-·--- ·---· 3 4 2 13 . Quy phat tri~n khoa h9c va cong ngh~ 343 n-=-voN-CHUS-CiHUV··-·--- --·-·--------------- - 400
64,179,927,273
62 ,92 1,927,273
0
0
0
0
0
0 1,258,000,000 , .......................................... .
0
0
0
0
0
962,612,771,730 ···········-·--·-...................... .................. .............................................. .. .. .................................................... . ................ .. ...... ..................................................................
I. VBn chu si'l' hfru 410 V.13 962,612,771,730
1. '6n g6p cua chu s6' hfru 411 ············-.. ··········--·--··· ...................................................................................................................................................................................... -· ........................ ....... ·········-······· .
64,179,927,27~
62,921 ,92 7,273
0
0
0
0
0
0
· 1,258 ,000 ,000
0
0
0
0
0
960,452,844,3 78
960,452,844,3 78
934,273,578,000
934,273,5 78, 000
..
-- =_q_J JJ..hii1:!.,p~?..,J~~'!~--~?_9._1!}!..~'!!?..!~ti 9..1:!Y~~ -- _il!.ct.. - -·· 934,273 ,578,000
934,273,5 78, 000
0
0
0
.......
- cJ phiiu uu aai 411 b 2:rh~~ga~ ·~e;~~~fphfrn - ·-- - ······ ················ 412 ······················· -
j:.••••9~~~~~~211~~~x-~11~§ij~ft.Ii?.F~~~ -- -····---------······ ~J} __ - ···· 4. v6n khac cua chu s6' hfru 414
·······---·-······--·· ................ ----·--.... -····---··-···········-·-············--·····--- ... --···-·-·-··········-········-·--··-··-...... ..
5. c6 phi~u quy 415 ............................ ... ... .... .. ....................................................... ··········--······· .
6 . . ~1~~!1~}~~~ 9~!1~~!~ _l~i tai siin 416 7. Chenh !~ch tY gia h6i doai 417
··-·-·············-····-··-........ - .................... - ................... -······-·········----
~:-9~2 d~--~-p~~!_!~~~ll__ - 418
()
0
0
0 0 0 0 0 0
0 849, 189,834
0
849, 189. 834
IS
Bi ' ·'1
" ...
CONG TY CO PHAN CONG NGHI~P KHOANG SAN BiNH THU~N Dia chi: Khu ph6 11, phuang Binh Tan, thi xa La Gi, tinh Binh Thu~n, Vi~t Nam
Bao ccio tai chinlt quy I kit thuc ngay 3110312016
419
420 .... ?:9~~~~~E?'_~~p -~~.P~?.~1:.~ .... ~.~.~i.~P ...
!g. Quy khac thu9c v6n chU so hfru
~-i. ~?(~~~~~~-~~~F~~::~~i~_ eF~~ eE4! ~ ·- _ 421
- LNST chua phan ph6i lfty ki ain cu6i kji tru&c
···-···-·······--·----········-· .... ····- .................. _ ............... _ .................................................. ..
__ - Ll!_§_!__~~~ll_E.~~'! .. P.~.<Jf f9:.'!q,Y. ..... . 12. Ngu6n v6n dAu tu XDCB
TONG C<)NG NGUON VON
gu O'i l~ p bi~u
Uji1__-NGUYEN TH~ TUYET
421a
421b
422
430
431 ............................ .....................................
432
440
<:8 oau tnl'&ng
0 0
283 ,063 ,278 283 ,063 ,278
27,206,940,618 25 ,047,013 ,266
26,129,908,699 26,129,908,699
1, 077, 031 , 919 (1.082,895,433)
0 0
0 0
0 0 ............................ -............
0 0
1, 155,846,043, 707 1,080,420,707,633
L(rp ngc'r_i· 3 I thang 03 11lim 2016
...
'! ..
\
?
CONG TY CO PHAN CONG NGHI]J:P KHO.ANG SAN BiNH THU~N Dia chi: Khu ph6 11 , phuang Binh Tan, thi xa La Gi, tinh Binh Thu~n, Vi~t Nam
Bao cao tai cltinh Quy I ki t thuc ngay 3110312016
BAO cAo KET QUA HO~ T D(>NG KINH DO ANH Tir 01/01/2016 d~n 31/03/2016
CHI TIEU Ma Thuy~t Quy nay nam Quy nay nam
tnr&c
Luy ke tir diu nam d~n quy nay nam nay
so minh nay
1. Doanh thu ban hang va l
<:!!!!_g_£_~p __ ~i.~.~---Y\l _ _ --···························· ·· --·····-······· 2
2. Cac khoan giam trir doanh thu
--········--············----·······-·-···················--··-··-,;:··-···----·······-···· -··········-·-·
3. Doanh thu th,uan ve ban 10
- ...... ~.?..~.g ... Y.?. .... ~.~.!!.g ... ~.?.P ... ~.i.~.~ ... ~.Y. ......... ..... . 4. Gia v&n hang ban
· 5·:r:0~h~~~-·g~i;·-;~b;i~
E_~!!g yi!__~!!.!1.g~~p __ ~l~!.1. .. ! Y.: __ 6. Doanh thu ho~t d(>ng tai chinh ....................... -........
7. Chi phi tai chinh ·----···-·······-···········--···············-·-········-··---............ __
- Trang t/6 : Chi phi !iii vay
8. Chi phi ban hang
11
20
21
22
23
25
VI.01 69,304,437,395 18,457,344,614 69,304,437,395
0 0 0
69,304,437,395 18,457,344,614 69,304,437,395
VI.02 68,104,343,595 17,570,538,010 68,104,343,595
1,200,093,800 886,806,604 1,200,093,800
VI.03 838,000,000 46,675,185,537 838,000,000
VI.04 45,885,000,000
27,350,409 65,982 ,365
9. Chi phi quiin ly doanh 26
!!_g~!_€p_ _ ______ ,, .. , ... --·- ·- .. _ - . --·----- -
65,982,365
625,821,536 895,757,534 625,821,536
Luy ke tir diu nam d~n q uy •
nay nam tnr6'c
18,457 ,344,614 ~ ........ 1
0
18,457 ,344,614 '
17 ,570,538,0 I 0
' 886,806,604 I ........... ~
46,675,185,537 : . ...... ... j
45,885,000,000 :
27,350,409 I .. . ..... .. ............... )
895,757,534 :
1,346,289,899 10. Lqi nhu~n thuan tir ho~t
30 ~Q!!_g~!!.1.~- ~~~!!!1. .. . - ...... .
753,884,198 1,346,289,899 753 ,884,198 ' ~( I
· 11. Thu nh~p khac 31 ' ~(
VI.OS !& 12. Chi phi khac 32 VI.06 ;1
13. Lqi nhu~n khac 40 0 0 i4:--T6~giQi~hu~~-kfi~i~ ·- ........ . I '•
tnr&c thu~ 50 1,346,289,899 753,884,198 1,346,289,899
··· 1·5: -ch-iphi°th~-~- 1h~~h~I> -····· .. - -·-·· -- -·····-·· hien hanh 51 VI.07 269,257,980 165,854,524 269,257 ,980 i<tchiphi th-~rth~-~h~p ____ ---·--·- --- ·-·--· ...... -....................... _ ............................. · ............................................. - · .................................. .. ... · · -......................... ..... ....................... . hoan lai 52 0 0 0
753,884,198 : '
""'1
165,854,524 :
I 0 1
............................................... -········-···· .. ··-················ ············--·······- ···11 .............................. .................. ······· ···1
--~-;:~~io_:i=;;~~~~:~-~~:- -60 __ .. --·--·- --- ~ ~~?.?.,_?:.~'~.~=- =8~,~=·=- '~ ?.~ ~ ~~::,~= ~·=-~~ ........ .. 588,02 9 ,6 7 4
18. Lai cO' biin tren c6 phi~u 70 VI.08
71 18. Lai suy giam tren cB phi~u ~~~~~~~~~~-'-~-'-~~-'-~~~~~-'-~~~~~-'--~~~~~-'--~~------J
......... , I
L(lp ngcr_1 ' 3 I thanr; 03 nL/m 2016
gu·o·i l~p bi~u _(g oan t nl'&ng
'vfjt1__-NGUYEN THJ TUYET
CONG TY CO PHAN CONG NGHI~P KHOANG SAN BINH THU~N Dia chi: Khu ph6 11, phubng Binh Tan, thi xa La Gi, tinh Binh Thu<fm, Vi~t Nam
Bao cao tai chinlt Quy I kit thuc ng<ly 3110312016_
Chi tiCu
BAO cAo LUU CHUYEN TIEN Tt, Tie 0110112016 ilin 3110312016 (Theo plurung pltap gian ti!p)
Mas6 Quy 1/2016
Don vt tfnh: VND
Quy 1/2015
1.L(Yi nltu{in trir6'c tltui 01 1,346,289,899 753,884,198
2. DiJu chinlt clto cac khoim t ·····"•'""""""' '' "' ''' '
- Khftu hao TSCD va BDSDT 02
- Cac khoan dtJ phOng 03 ··········-······ .... ..... ......................................... - -·····- ···--------··-··- ..................... .............. ................................ .. .................................................. -·-·······
- Lai, 16 tu ho~t d(mg dAu tu 05 ····················---···-···········--···-····--·-- ·-··- ··---···-·······-··---··•"""""•·-··· ···············--······ ·--·-······- . ·············································-·······
0
0
0
0
381 ,743 ,673
0
(790, 185 ,53 7)
0 - Chi phi lai vay
3.L(Yi nltu{in tie lto(lt ilpng kinlt doanlt trir6'c tltay aJi VLD
- Tang, giam cac khoan phai thu ................. ....... ···············-·········
- Tang, giam hang t6n kho ·--.. ---·-·-···-····-····--······ .. --.. ······· .. ···-····-··-·--··············---··-··········----···-······----·-· ············--··········-··-·-··-··········--··········-····· .. ·--··-········
- Tang, giam cac khoan phai tra (khong k6 lai vay phai tra, thu nh~p phai n(lp)
- Tang giam chi phi tra tm&c
06
08
09
10
11
12
1,346,289,899
(78,923 ,583 , 113)
0
(73 ,950,242,467)
j ......... ... .. ........... ............. .............. .. ..... .......... ................... ... .. .
345,442,334
34,673 ,915, 105
(43 , 156,976,667)
(700,000,000) ················-·--- ·······-·····- ··--··-·---····-···-··········-····- ·····················································-.. ··- ...................................................... ............................. ·-············
0
0
0
0
- TiSn Iai vay da tra 14 .......................................... .......
···· - ~- T~_~s t~-~~~-~E~?.~~~?.i~~p-~a n?.p ____ ,, ___ ···· ······--·--- ___ !?. ... ·-·-· _ _:_I._~Sn c~L~~~-~ h?.~t-~£~~ -~~~~~-?.~~~--- ---- _ ·- --·---··-·-· Ltru chuyln tiJn tltu/m tie lto(lt il9ng san xudt kinlt doa;1h
!!:~~~ ~~~9'.~~!!~.!1. _!~ ~?.~! ~9.~g~~~!~ l.TiSn chi d6 mua s~m, xay dtJng TSCD va cac tai san dai h~n khac
2.TiSn thu tu thanh ly, nhuQ'11g ban TSCD va cac tai san dai h:;in khac
_. _3-_:_i.~~ .... ~~i._~~?.. :-'.~!'.: ~~~~~~ -~?.~?.i-~-~~f!.. ... ~~~?.?.:~ vi khac 4.TiSn thu h6i cho vay, ban l~i cac cong Cl,! nq cua don vi khac
_?_:T._i~~~~! ... ?~.~ ... ~~?..P. ... :-:?~ -"-~?. . ??:~YL .. ~~.~ ......... ·--··--······--· 6.TiSn thu h6i dAu tu gop v6n vao dO'n vi kh~~
·· 7 : :ri-s~th-~- iiT~1;~ ~;;;~· a;~~--~i-i(;i nhu~~ti~(;~~hi~ · --······· --- - · - - ···--·-- ··-•••••-••••••- --··- ........... ·-•-•MH•H••HH•---····••H•H•---·-----•••••••••M•- - ••••••••••••M•-••H-•M••••••••••
17
20
21
22
23
24
25
26
27
(541 ,405 ,414)
(151,527,535,681) (9,3 79,024,642)
( 42,430,272, 727)
0
0
0 5,000,000,000
0 0 ............ .. ...... .. .. .. .............................. .......................... ... ... ,
0 46,673 ,300,000
838,000,000 1,885,53 7
!:..1!..'!..E!11!}'..~'!~~~'! ~!1.'!..~'! - ~1!..!.~<!..fl..~'!..~'!~i:!..~'!..Jl!.. 30 838,ooo,ppp ..... .. ... ?'~~1.~ ?!~,81 o
!!!:!:rru_~~~y~n ti~~!i!:_~?.~!_~9..!1.~ t~-~~~j~~-- -- ----··· ... ............................................. __ _ _ .................................................. -· 1. TiSn thu tir phat hanh c6 phiSu, nh~n v6n g6p cua chu sa huu 31
33 ~ :.. Il~~ .!~u ~-?~'1-~~ --- ···············································-··- ···-- .......................... ·-· ···········
4. TiSn tra nq g6c vay 34
0
0
0
0
0
0
• :~~'.~i.:~!i;Y;~: ~~~~:~~~~~t.~E~~t.~~~~-g· 1~!~1;~~-~ --· ···· · ------············· 40 ...... ....... ··········· ············ ·· ·· ·················· ····-········ o o Lrru chuy~n ti~n thuAn trong ky (50= 20+30+40) 50 .. (!?~.(:)~2·?~?·<:i~n . {~~~·~}}.~~~) !i.~~y:~~~~~~gI~~~i~~~~~~~~~= : =: ·········· ·········· 60 - ............... 1.51,2~4,s13,2~. 1 4,73o,s69,9o3
Ti~n va tuO'ng duO'ng ti~n cu6i ky (70=50+60+61) 70 595,278,230 4,596,758,071
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CONG TY CO PHAN CONG NGHI~P KHOANG SAN BiNH THU~N Dia chi: Khu phb 11, phu0ng Binh Tan, thi xa La Gi, tinh Binh Thu~n, Vi~t Nam
Bao cao tai chinh Quy I kif thuc ngay 3110312016
Ltip ngc'ry 3 I thong 03 m7m 2016
guiYi l~p bi~u K'3 o{rn tnr&ng
lflr;______ NG1JYEN THJ TUYET
'p
T -I
CONG TY CO PHAN CONG NGHl¢P KHOANG SAN BiNH THU~N Dia chi: Khu ph6 11, phuang Binh Tan, thi xa La Gi, tinh Binh Thu~n, Vi~t Nam
Bao cao tai chinh Quy I kit thuc ngay 3110312016
BAN THUYET MINH BAO cAo TAI CHiNH Tir 0110112016 ttin 3110312016
I. D~C DIEM HO~T D(>NG
1. Hinh thll'c sO' hfru vBn
Cong ty C6 phAn Cong nghi~p Khoang san Binh Thu?n (sau day viet t~t la "Cong ty") dU'Q'c thanh l?p va h o~ t d(lng theo Lu?t Doanh nghi~p Vi~t Nam theo Gifry cht'.rng nh?n dang ky kinh doanh s6 3600802882 do S6 Ke ho~ch va DAu tu tinh Binh Thu?n cfrp lfrn dfru vao ngay 22 thang 04 nam 20 I 0. Cong ty da dang ky SLra d6i
Gifry cht'.rng nh?n dang kY kinh doanh !An tht'.r 14.
Linh V\fC ho~t d(lng kinh doanh cua Cong ty la: Khai thac, kinh doanh kim lo~i va cac qu(mg kim l o~i
Trµ sa chfnh cua Cong ty: Khu ph6 11 , phm:mg Binh Tan, thi xa La Gi, tinh Binh Thu?n, Vi~t Nam
V6n di~u I~ cua Cong ty: 934.273.600.000 VND
2. Linh V\fC kinh doanb: Khai thac, kinh doanh kim lo~i va cac qu?ng kim l o~i
3. ~ganh, ngh~ kinb doanh :
STT Ten nganh ngh~
1 - Ban buon kim lo~i va qu?ng kim Jo~i;
2 - Khai thac cat da, soi, dfrt set;
3 - Ho~t dong h6 trq tn,rc tiep cho v?n tai duemg thuy;
4 - Ban buon nhien li~u r~n long khf va cac san phfim lien quan
5 - Cho thue may m6c, thiet bi, d6 dung hli'u hlnh;
6 - Gia cong CO' khf, xfr ly va trang kim lo~i ;
7 - Ban buon v?t li~u, thiet bi l~p d?t khac trong xay d1,T11g;
8 - Nha hang va cac djch Vl,l phl,lC V\I an u6ng luu dong;
9 - Kinh doanh bit dong san, quy~n sfr d1,1ng dfrt thu(lc chu sa hli'u, chu sfr d1,1ng ho?c di thue;
10 - Ban buon thi;rc phAm
11 - Ho~t d(lng djch V\J h6 trq khai thac mo va qu?ng khac
4. Thong tin v~ cac cong ty con STT Ten Cong ty con Ty I ~ sil' hfru Ty I ~ bi~u
quy~t
2
3
Cong ty TNHH Nang luqng xanh KSA
Cong ty TNHH MTV Cong nghi~p khoang san Binh Thu?n BTC
Cong ty TNHH MTV Che bien Zircon Binh Thu?n
II. KY KE TOAN, DON Vl TIEN TE SU Dl)NG TRONG KE TOAN
90%
100%
100%
Ky ke toan nam cua Cong ty b~t dAu tu ngay o 1101 va ket thuc vao ngay 31 /12 hang nam.
Don vi ti~n t~ su dl,lng trong ghi chep ke toan la d6ng Vi~t Nam (VND)
90%
100%
100%
'f ~
B
CONG TY CO PHAN CONG NGHitP KHOANG SAN BINH THU~N Dia chi: Khu ph6 11, phm'mg Binh Tan, thi xa La Gi, tinh Binh Thu?n, Vi~t Nam
III. CHU AN MVC v A CHE D<) KE TOAN AP Dl)NG
Clii il9 ki toan ap dl;lng
Bao cao tai cltinlt Quy I kit tltuc ngay 3110312016
Cong ty ap d\mg ChS d9 ks toan doanh nghi~p ban hanh theo QuySt djnh s6 15/2006/QD-BTC ngay
20/03/2006 cua B9 Tai chinh, cac thong tu vs vi~c hu6·ng d~n, sti'a d&i , b& sung ChS d9 kS toan doanh ngh i~p va cac quySt djnh ban hanh chu§n mlJC kS toan Vi~t Nam, cac th6ng tu hu6'ng d~n , si'ra d&i , b& sung chu§n
mlJC kS toan Vi~t Nam do B9 Tai chinh ban hanh c6 hi~u l1Jc dSn thai diSm kSt thuc nien d9 kS toan l~p bao
cao tai chinh nam.
Tuyen bfl vJ vifc tuiin tltu cltudn m{rc ki toan va chi il9 ki toan
Cong ty da ap dvng cac chu§n m1Jc kS toan Vi~t Nam va cac van ban hu611g d~n chu§n m~rc do Nha mr6'c da
ban hanh. Cac bao cao tai chinh hgp nh~t dm;>'c l~p va trlnh bay theo dung m9i quy dinh cua tung chu§n nwc ,
thong ti.I' hu6ng d~n th1JC hi~n chu§n mlJC va chS d9 kS toan hi~n hanh dang ap d~mg.
ffinh tltfrc sa ki toan ap dl;lng
Cong ty ap dvng hinh thuc s& ks toan: Tren may vi tinh.
IV. cAc cHiNH sAcH KE TOAN AP Dl)NG
1. Nguyen tic ghi nh~n cac khoan ti~n va cac khoan ttrO'ng dtrO'ng ti~n:
1.1. Nguyen tiic ghi nh(i,n cac khoiin tiJn
Cac nghi~p V\l kinh tS phat sinh b~ng ngo~i t~ duqc quy d&i ra d6ng Vi~t Nam theo cy gia giao dich th~rc t~ ct'.1a
ngan hang giao djch t~i thai diSm phat sinh nghi~p vv. Toan b9 chenh l~ch cy gia h6i doai phat sinh trong ky
cua ho~t d9ng san xu~t kinh doanh, ks ca ho~t d9ng d:lu tu xay d1Jng ca ban duqc h:;ich toan ngay vao chi phi
tai chinh ho~c doanh thu ho~t d9ng tai chinh trong ky
T~i thai diSm cu6i nam tai chinh cac khoan m1,1c tiSn c6 g6c ngo:;ii t~ duqc quy d&i theo ty gia mua vao cLia
Ngan hang thuong m~i nai doanh nghi~p ma tai khoan t~i thcYi diSm kSt thuc nen d(> kS toan. Chenh l~ch tY gia thl)'c ts phat sinh ky va chenh l~ch cy gia do danh gia l~i s6 du cac khoan m1,1c tiSn t~ t:;ii thcri diSm cu6i
nam duqc kSt chuySn vao doanh thu ho~c chi phi tai chinh trong ky.
1.2. Nguyen tiic ghi nh(i,n cac khoiin tzrung ilzrung tiJn: Cac khoan tuang du'O'ng tiSn la cac khoan d~u tu
ng~n h~n khong qua 3 thang c6 kha nang chuySn d&i d~ dang thanh tiSn va khong c6 nhiSu rui ro trong chuySn
d&i thanh tiSn kS tir ngay mua khoan d:lu tu d6 t~i thai diSm baa cao.
2. Nguyen tic ghi nh~n hang ti>n kho:
2.1. Nguyen tiic ilanh gill hang tlm kho: Hang t6n kho duqc tinh theo gia g6c. Tmcmg hqp gia tri thu~ n c6
thS thl)'c hi~n duqc th~p hon gia g6c thi phai tinh theo gia tri thu:ln c6 thS thl)'c hi~n duqc. Gia g6c hang t6n
kho bao g6m chi phi mua, chi phi chS biSn va cac chi phi lien quan tq.rc tiSp khac phat sinh dS c6 du'Q'c hang
t6n kho a dia di6m va tr~ng thai hi~n t:;ii .
Gia g6c cua hang t6n kho mua ngoai bao g6m gia mua, cac lo:;ii thuS kh6ng du·qc hoan l~i , chi phi v~n chuy~n , b6c xSp, bao quan trong qua trinh mua hang va cac chi phi khac c6 lien quan tq.rc tiSp dSn vi~c mua hang 16 11
kho.
2.2. PltzrO'llg phap xac ilinh gill tri /tang tJn klto: Gia tri hang t6n kho cu6i ky 01.J'Q'C xac dinh theo phuong
phap blnh quan gia quySn.
2.3. Phzrung phap h(lclt toan hang tJn kho: Cong ty ap dl,lng phuang phap ke khai thuang xuyen dS h:;ich
toan hang t6n kho.
5 ... " I. .H
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CONG TY CO PHAN CONG NGHl¢P KHOANG SAN BiNH THU~N Dia chi: Khu ph6 11, phuemg Binh Tan, thi xa La Gi, tinh Binh Thu~n, Vi~t Nam
Bao ccio tai chinlt Quy I kit thuc ngay 3110312016
2.4. L~p di!' pltong giiim gici hang tJn kho: Dµ phong giam gia hang t6n kho chrqc l ~p vao thO'i diSm cu6i nam la s6 chenh l~ch gifra gia g6c cua hang t6n kho l&n ho·n gia tri thuan c6 thS thµc hi~n duqc cua cht'.mg. Phuong phap l~p d\f phong giam gia hang t6n kho Ia l~p theo s6 chenh I~ch gifra s6 dµ· phong phai l~p nam nay v&i s6 d\f phong da l~p nam tm&c chua su d1;1ng hSt d~n dSn nam nay phai l~p them hay hoan nh~p .
3. Nguyen t~c ghi nh~n cac khoan phiii thu thtrong m~i va phiii thu khac:
3.1. Nguyen tdc glti nlt~n: Cac khoan phai thu khach hang, khoan tra trn6'c cho nguo·i ban , phai thu n9i b(l, va cac khoan phai thu khac t1;1i thai diSm bao cao, nsu:
- C6 th<'ri h1;1n thu h6i ho~c thanh toan du6'i I nam dUQ'C phan 101;1.i la Tai san ng~n h:;in .
- C6 thO'i h1;1n thu h6i ho~c thanh toan tren I nam duqc phan 101;1.i la Tai san dai h1;1n .
3.2. L~p di!' pltong pltiii thu klu5 iloi: Dµ phong n9· phai thu kh6 doi thS hi~n phiin gi a tri d~r kiSn bi t6n thbt CUa cac khoan nq phai thu CO kha nang khong dUQ'C khach hang thanh toan d6i v6'i cac khoan phai thu t1;1i tho· i diSm l~p bao cao tai chinh hqp nhk
Dµ phong phai thu kh6 doi dLTQ'C l~p cho rung khoan nQ' phai thu kh6 doi can ct'.r vao tu6i nq qua h1;1n cua cac khoan nq ho~c d\f kiSn mt'.rc t6n th~t c6 thS xay ra c1;1 thS nhu sau:
D6i v6'i nq phai thu qua h1;1n thanh toan th\fc hi~n theo dung hu&ng d~n t1;1i Thong tu s6 228/2009/TT-BTC ngay 07/12/2009 cua BQ Tai chfnh c1;1 thS nhu sau:
+ 30% gia tri d6i v6'i khoan nq phai thu qua h:;in tu tren 6 thang dSn du6'i 1 narn .
+ 50% gia tri d6i v&i khoan nq phai thu qua h:;in tu 1 nam dSn dLr6'i 2 nam.
+ 70% gia tri d6i v6i khoan nq phai thu qua h1;1n tu 2 nam dSn du6'i 3 nam.
+ I 00% gia tri d6i v6'i khoan nq phai thu tir 3 nam tr& Jen.
T1;1i thai diSm 30/6/2015, Cong ty danh gia khong c6 khoan cong nq phai thu nao dn phai trich l~p dµ phong.
4. Nguyen t~c ghi nh~n va khAu hao tai san ca d!nh:
4.1. Nguyen tdc ghi nh~n TSCD hii'u hinlt
Tai san c6 djnh dm;rc ghi nh~n theo gia g6c. Trong qua trinh sfr dµng , tai san c6 djnh duvc ghi nh~n th eo nguyen gia, hao mon luy ks va gia tri con 11;1.i.
4.2. Plunrng pltcip kh&u !tao TSCD hiru hinh: Kh~u hao duqc trfch theo plmong phap duang th~ng . Tho·i
gian kh~u hao phu hqp v&i Thong tu s6 45/2013/TT-BTC ngay 25/04/2013 cua B9 Tai chinh va duqc u6'c tinh nhu sau:
Phuong ti~n v~n tai
ThiSt bi van phOng
Cac tai san khac
5. Nguyen t~c ghi nh~n cac khoan d§u ttr tai chinh
5.1. Nguyen tdc glti nlt~n
06 - 10 nam
03 - 05 nam
03 - 05 narn
Khoan dau tu vao cong ty con, cong ty lien kSt duqc kS toan theo phuong phap gia g6c. Lqi nhu~n thuiin dLrqc chia tu cong ty con, cong ty lien kSt phat sinh sau ngay dau tu ghi nh~n vao bao cao kSt qua ho1;1t d(lng kinh doanh. Cac khoan duqc chia khac la khoan giam tru gia g6c dAu tu.
5.2. L~p di!' pltong ccic kltoiin a&u tie tai cltinh
DI!' plrOng ccic kltoiin a&u tie tai cltinlt dai h(m: O\f phOng dAu tu cho m6i khoan dau tu tai chinh b~ng s6 v6 n da ctAu tu va tinh theo cong tht'.rc sau:
.. 2 .,,
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CONG TY CO PHAN CONG NGHI~P KHOANG SAN BiNH THU~N Dia chi: Khu phb 11 , phuemg Binh Tan, thi xa La Gi, tinh Binh Thu~n, Vi~t Nam
Bao cao tai cltinlt Quy I kif thtlc ngay 3110312016
Muc d\l' phOng t6n
thftt cac khoiin dftu tu tai chinh
V 6n g6p thµc t€
cua cac ben t?i t6
chtrc kinh tS
v6n chu
sa hfru th1,rc x
c6
6. Nguyen t~c ghi nh~n va v6n boa cac khoan chi phi khac:
v 6n dftu tu· cua doanh nghi~p
T6ng v6n g6p tht,rc t€ cua cac
ben t?i t6 chuc kinh t€
Chi phi trii tru&c ngin h?n: La cac lo?i chi phi tra tru&c nSu chi lien quan dSn nam tai chinh hi~ n t?i thl duqc
ghi nh?n vao chi phi san xuftt kinh doanh trong nam tai chinh.
Chi phi trii tru&c dai h?n: La cac lo?i chi phi thµc tS da phat sinh nlmng c6 lien quan dSn kSt qua ho?t dong
siin xuftt kinh doanh cua nhiSu nien d9 kS toan.
7. Nguyen t~c ghi nh~n cac khoan phai tra thtrO'ng m:;ii va phai tra khac
Cac khoi'm phai td nguai ban, phiii trii n<)i b9, phiii trii khac, khoiin vay t?i thai di Sm bao cao, nSu:
• C6 thai h?n thanh toan du&i 1 nam duqc phan lo?i la Nq ngin h?n .
• C6 thai h?n thanh toan tren 1 nam duqc phan lo?i la Nq dai h?n.
• Tai siin thiSu cha xu ly duqc phan lo?i la Nq ngin h?n.
• ThuS thu nh?p hoan l?i du9·c phan lo?i Ia Nq dai h?n.
8. Nguyen t~c ghi nh~n v6n chu s& hfru
V6n dftu tu cua chU sa hfru duqc ghi nMn theo s6 v6n thµc g6p cua chu so· hCl'u .
Lqi nhu?n sau thuS chua phan ph6i la s6 lqi nhu?n m cac ho?t dong cua doanh nghi~p sau khi tn:r cac kh oan
diSu chinh do ap di,mg h6i t6 thay d6i chinh sach kS toan va diSu chinh h6 i t6 sai sot tr9ng ySu cua cac nam
tru&c
Nguyen tdc glti nlt{i.n ca tfrc: c6 ttrc phiii trii cho cac c6 dong duqc ghi nh?n la khoiin phai tra trong Bang ca n
d6i kS toan cua Cong ty sau khi c6 thong bao chia c6 ti'.rc cua H9i d6ng quan tri Cong ty .
9. Nguyen t~c trich l~p cac khoan dlf trfr cac quy tir IQ'i nhu~n sau thu~:
Lqi nhu?n sau thuS thu nh?p doanh nghi~p sau khi duqc H9i d6ng quan tri phe duy~t duqc trich cac guy th eo
DiSu !~ Cong ty va cac quy dinh phap ly hi~n hanh, se phan chia cho cac ben d1,ra tren ty l ~ v6n g6p.
10. Nguyen t~c va phtrO'ng phap ghi nh~n doanh thu
10.1 Doanlt tltu Mn !tang illl'{J'C glti nlt{i.n klti i/Bng tltifi tluJa man ctic i/iJu kifn sau:
- Phfrn l&n rui ro va lqi ich gin liSn v&i quySn sa hfru san ph&m ho~c hang h6a da duqc chuySn giao cho
nguai mua;
- Cong ty khong con nim gifr quySn quan ly hang h6a nhu nguo·i so· hfru hang h6a ho~c quySn kiSm soat hang
h6a;
- Doanh thu duqc xac djnh tuong d6i chic chin;
- Cong ty da thu duqc ho~c se thu duqc lqi ich kinh ts tu giao djch ban hang;
- Xac djnh duqc chi phi lien quan dSn giao djch ban hang
10.2. Doanlt tltu cung cap djclz V{l duqc ghi nh?n khi kSt qua cua giao djch d6 dLl'Q'C xac dinh mot each dang
tin c?y. Truang hqp vi~c cung cftp djch vv lien quan dSn nhiSu ky thl doanh thu duqc ghi nh?n trong ky th eo
kSt qua phftn cong vi~c da hoan thanh vao ngay l?p Bang Can d6i kS toan cua ky d6 . KSt qua CLla giao d! ch
cung cAp djch vv duqc xac djnh khi thOa man cac diSu ki~n sau:
~
1
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CONG TY CO PHAN CONG NGHI.¢P KHOANG SAN BiNH THU~N Dia chi: Khu ph6 11, phuang Binh Tan, thi xa La Gi, tinh Binh Thu~n, Vi~t Nam
Bao cao tai cltinh Quy I kit thttc ngay 3110312016
- Doanh thu dugc xac djnh tuong d6i chic chin;
- C6 kha nang thu duqc !qi fch kinh tS t1r giao dich cung dp dich vµ d6 ;
- Xac dinh duqc phftn c6ng vi~c da hoan thanh vao ngay I?p Bang can d6i kS toan;
- Xac dinh duqc chi phi phat sinh cho giao djch va chi phi d~ hoan thanh giao djch cung dp dich V\J d6
Phftn c6ng vi~c cung dp djch vµ da hoan thanh duqc xac dinh theo phu'O'ng phap danh gia cong vi~c hoan
thanh.
10.3. Doanh thu ho(lt tl~ng tai chinh: Doanh thu phat sinh t1r tiSn lai, tiSn ban quySn, c6 tfrc, lqi nhu?n du9·c
chia va cac khoan doanh thu ho~t dong tai chinh khac du9·c ghi nh?n khi thcia man ct6ng thai hai (2) diSu ki~n sau:
- C6 kha nang thu duqc lqi ich kinh tS tir giao dich d6;
- Doanh thu duqc xac djnh tuong d6i chic chin.
c6 ttrc, lqi nhu?n duqc chia duqc ghi nh?n khi Cong ty duqc quySn nh?n c6 tt'.rc ho~c duqc quySn nh?n !qi
nhu?n tir vi~c g6p v6n.
11. Nguyen t~c va phtrO'ng phap ghi nh~n chi phi tai chinh, chi phi ban bang va chi phi quan ly doanh
nghi~p
Cac khoim chi phi iluY/c ghi nh{in vao chi phi tai chinh gJm:
- Chi phi ho~c cac khoan 16 lien quan dSn cac ho~t d(>ng dftu tu tai chinh;
- Chi phi di vay v6n bao g6m lai tiSn vay va cac chi phi khac phat sinh lien quan trµ·c tiSp dSn cac khoan vay
duqc ghi nh?n vao chi phi trong ky. Chi phi di vay lien quan trµc tiSp dSn vi~c dftu tu xiiy dµng ho~c san xu~t tai sand& dang duqc tinh vao gia tri cua tai san do (du9·c v6n hoa), bao g6m cac khoan lai tiSn vay, phan b6
cac khoan chiSt kh~u ho~c phµ tr9i khi phat hanh trai phisu, cac khoan chi phi ph\1 phat sinh lien quan t6i qua
trlnh lam thu t\lc vay;
- Cac khoan 16 do thay d6i tY gia h6i doai cua cac nghi~p V\l phat sinh lien quan dSn ngo~i t~;
- Dv phong giam gia dftu tu chung khoan.
Cac khoan tren duqc ghi nh?n theo s6 phat sinh trong ky, kh6ng bu trir vai doanh thu ho~t d(>ng tai chinh ..
Chi phi ban hang va chi phi quiin ly doanh nghi?p: la cac khoan chi phi gian tiSp ph\.IC V\J cho ho~t d(rng
phiin ph6i san phAm, hang hoa, cung dp djch V\l ra thi tmang va diSu hanh san xu~t kinh doanh cua Cong ty.
M<;>i khoan chi phi ban hang va quan ly doanh nghi~p phat sinh trong ky duvc ghi nh~n ngay vao bao cao k ~ t qua ho~t dong kinh doanh cua k:Y do khi chi phi do khong dem I~i !qi ich kinh ts trong cac ky sau.
12. Nguyen t~c va phuO'Dg phap ghi nh~n chi phi thu~ thu nh~p doanh nghi~p hi~n hanh, chi phi thu~ thu nh~p doanh nghi~p hoan l~i.
Chi phi thui thu nh{ip doanh nghi?p (TNDN) hi?n hanh: Chi phi thuS TNDN hi~n hanh th~ hi~n t6ng gia tr!
cua s6 thuS phai tra trong nam hi~n t~i va s6 thuS hoan l~i. Chi phi thuS thu nh?p doanh nghi~p hi~n hanh
duqc xac dinh tren ca sc'Y thu nh?p chju thus va thus su~t thus TNDN trong nam hi~n hanh. Thu nh?p ch!u
thus khac vai lqi nhu?n thuAn duqc trinh bay tren bao cao kSt qua ho~t d('mg kinh doanh vi khong bao g6 m
cac khoan thu nh?p hay chi phi tfnh thus ho~c duqc kh~u tru trong cac nam khac (bao g6m ca lo mang sang. nSu c6).
Vi~c xac djnh chi phi thuS TNDN can cfr vao cac quy djnh hi~n hanh vS thus. Tuy nhien nhCi'I1g quy dinh nay
thay d6i theo tung thO·i ky va vi~c xac djnh sau cling vS thus TNDN tuy thu(>c vao kSt qua ki~m tra cCia w quan thus c6 thfrm quySn.
CONG TY CO PHAN CONG NGHI~P KHOANG SAN BINH THU~N Dia chi: Khu ph6 11, phuang Binh Tan, thi xa La Gi, tinh Binh Thu?n, Vi~t Nam
Bao cao tai cltinlt Quy I kit thltc ngay 3110312016
Thus sufit thus 1NDN 6 thang dfru nam 2015 Ia 22%.
Tltui tltu nlt(ip ltoiin l(li: Dugc tfnh tren ca sa cac khoan chenh l~ch t?m thcri giG'a gia tri ghi s6 cua cac kh oa n
mµc tai san ho~c cong ng tren Bang can ct6i kS toan va ca sa tfnh thuS thu nh~p. ThuS thu nh~p hoan l?i duqc
xac djnh theo thuS sufit thuS 1NDN dµ tinh se ap dt,mg cho nam tai san dugc thu h6 i hay 119· phai tra duqc
thanh toan. Tai san thus thu nh~p hoan l?i chi duqc ghi nh~n khi ch~c ch~n c6 du lqi nhu~n tinh thus trong
tuang lai dS SU dt,mg cac khoan chenh l~ch t?m thai dugc khfiu tru.
Khong bu tru chi phi thuS thu nh~p doanh nghi~p hi~n hanh v&i chi p~f thus TNDN hoan l?i.
13. Cac nguyen t~c va phtrO'ng ph::ip k~ toan khac
Cu SU l(ip btio cao tai cltinlt h!fp nlt6.t: Bao cao tai chi nh hgp nhfit dm;rc l~p va trinh bay d~ra tren cac nguye n
t~c va phuang phap kS toan CO' ban: ca sa d6n tich, ho?t d(>ng lien tµc, gia g6c, phu hgp, nhfit quan , th~n trQng,
tr9ng ySu, bU tnr va c6 th~ so sanh. Bao cao tai chfnh hgp nhfit do Cong ty l~p kh6ng nh~m phan anh tlnh hlnh
tai chinh, kSt qua ho?t d9ng kinh doanh va tlnh hlnh luu chuySn ti~n t~ theo cac chuin 111\J'c kS toan , chS do k~ toan hay cac nguyen t~c va thong I~ kS toan dugc chfip nh~n chung t?i cac nuac khac ngoa i Yi~t Nam.
Cac hen lien quan: Mot ben dugc xem Ia ben lien quan dSn Cong ty nSu c6 kha nang kiSm soar Cong ty hay
c6 anh huang tr9ng ySu dSn cac quySt ctjnh tai chinh va ho?t d(>ng cua Cong ty.
-.
CONG TY CO PHAN CONG NGHl¢P KHOANG SAN BINH THU~N Dia chi: Khu ph6 11 , phuemg Binh Tan, thi xa La Gi, tinh Binh Thu~n, Vi~t Nam
Bao cao tai cltinlt Quy I kit thuc ngay 3110312016
v. THONG TIN BO SUNG CHO cAc KHOAN MVC TRINH BAY TRONG BANG CAN DOI KE TOAN
01.
02.
03.
Ti~n Tr;li 3110312016 T<;ii 0110112016
-Ti~n mi;it 529,386,110 9,681,377,071
- Ti~n giri ngan hang 65,892,120 141,603,436,840
Cqng 595,278,230 151,284,813,911
Phai thu khach hang Tr;zi 3110312016 Tr;z i 01101120 16
a, Pluii tltu ciia kltaclt !tang ngiin lt{ln 65,296,466,169 33,868,466,885
- Cong ty TNHH Thuong m~i dich V\l v?n tai Suri Nguy~n 0 0 - Cong ty TNHH San xuiit thuong m~i djch V\l Thieu Nam
0 0 Son - Cong ty TNHH MTV ChS biSn Cat Binh Thu?n 28,941 ,000,000 28,941 ,000,000
- Khach hang khac 36,355,466, 169 4,927,466 ,885
b, Pltiii tltu ciia kltaclt !tang dai ltfln 0 0
c, Pltiii tltu ciia kluiclt /tang Iii hen lien quan 84,312,422,629 39,505,540, 778
- Cong ty CP Khoang san va VLXD Gia Lai 84,312,422,629 39,505,540, 77 8
Cqng 149,608,888,798 73,374,007,663
Tra tnr6'c cho ngU'Oi ban Tr;zi 3110312016 T<;ii 0110112016 ----
a, Trii trU'<lc clw ngll'Oi ban ngiin lt{ln 538,888,452,277 388,888,452,277
- Cong ty CP Dftu tu va Phat triSn Cong nghi~p Bao Thu 80,400,000,000 80,400,000,000
- Cong ty TNHH Dftu tu Xay dµng Ngoi nha dftu tien 80,000,000,000 80,000,000.000
- Cong ty TNHH H~nh Van 70,000,000,000 70,000,000,000
-CTYTNHHTUVAN -TK-XD-KT-PHUHOA 150,000,000,000 150,000,000 ,000
-KEEN STEP SHIPPING LTD 2, 145,000,000 2, 145,000 ,000
- Cac d6i tuqng khac 156,343 ,452,277 6,343 ,452,2 77
b, Trii trU'<lc clto ngll'iii Mn dai lt{ln 0 0
c, Trii trU'<lc clto ngll'Oi Mn la hen lien quan 16, 000, 000, 000 I 6,000,000,000
- CONG TY TNHH NANG LUONG XANH KSA 16,000,000,000 j 6,000,000,000
Cqng 554,888,452,277 404,888,452 ,2 77
06. Tinh hinh tang, gi:im TSCD hfru hinh
Khoan myc Nha cira, v~t ki~n
true TBng cqng
L Nguyen gill TSCD him ltinlt sa dU' dAu quy SI. d I.. ' 0 1f CUOI quy
IL Gia tri !tao mon Luy ki
sa du dAu quy - Khiiu hao trong niim
S I. d 1.. ' 0 U' CUOI QUY
8,902,446,358 8,902,446,358
8,902,446,358
8,902,446,358
8,902,446,358
8,902,446,358 8,902,446,358
8,902,446,358
8,902,446,358
8,902,446,358
-.
CONG TY CO PHAN CONG NGHIJtP KHOANG SAN BiNH THU~N Dia chi: Khu ph6 11, phuang Binh Tan, thi xa La Gi, tinh Binh Thu~n, Vi~t Nam
Bao cao tai cltinlt Quy I kit tltuc ngay 3110312016
/IL Gill tri con l(li cua TSCD HH
- T:;ti ngay dftu quy
- T:;ti ngay cuBi quy
07. Tinh hinh tang, giam TSCD vo hinh
Khoan ml}c
L Nguyen gill TSCD VO ltinlt
SB dtr dftu quy
- Mua trong quy
SB dtr cuBi quy
IL Gia tri /tao mon luy ki
SB dtr dftu quy
SB dtr cuBi quy
/IL Gia tri con l(li cua TSCD vo ltinlt
- T:;ti ngay dftu quy
- T:;ti ngay cuBi quy
08. Chi phi xay dl}'ng CO' ban dO' dang
- Nha may xi Titan
- Xay d1Jt1g ca ban d& dang khac
Cqng
09. Dftu ttr vao Cong ty con
- Cong ty TNHH MTV Cong nghi~p Khoang san Binh Thu~nBTC
- Cong ty TNHH MTV Ch€ bi€n Zircon Binh Thu~n
- Cong ty TNHH Nang Jm;mg xanh KSA
Cqng
12. Thu~ va cac khoan phai nqp Nha ntr6'c
-Thu€ GTGT
- Thu€ thu nh~p doanh nghi~p - Thu€ thu nh~p ca nhan
- Cac loi;ii thu€ khac
13. Cac khoan phai tra, phai nqp ng~n h:;tn kMc
- Tai san thua cha Xlr ly
- Cong ty CP DT va PT CN Bao Thu
- Phai tra phai n<)p khac
Cqng
4,492,268,221 4,492,268,221
3,999,000,643 3,999,000,643
Quy~n sfr dl}ng TBng cqng
(l~t
105,352,200,000 105,352,200,000
105,352,200,000 105,352,200,000
0 0
0 0
105,352,200,000 105,352,200,000
105,352,200,000 105,352,200,000
T(li 3110312016
2.773 .699.500
19.239.398. 783
22.013.098.283
T(li 3110312016
174.104.379.725
33.614.295 .178
30.807. 116.365
238.525. 791.268
T(li 3110312016
0
2,967,336,366
963 ,856,382
133 ,523 ,759
4,064,716,507
T(li 3110312016
0
1.377.633.360
1.010.000.000
2.387.633.360
T(li 0110112016
2.773.699.5 00
19.239.398 .783
22.013.098.283
T(li 0110112016
174.104.379.72 5
33 .614 .295.1 78
30.807.116.365
238.525. 791.268
T(li 0110112016
0 2. 815.271 .191
963.856 .382
133 .523 .759
3.912.651 .332
T(li 0110112016
0
1.377.633 .360
1.010.000.000
2.387 .633.360
"' I '
CONG TY CO PHAN CONG NGHI~P KHO.ANG SA.N BINH THU,~.N Dia chi: Khu ph6 11, phu0ng Binh Tan, thi xa La Gi, tinh Binh Thu~, Vi~t Nam
Bao cao tai chinh Quy I kit thuc ngay 3110312016
14. VBn ch ii sO' hfru
a, Bang aJi chiiu van chu SU hiiu
cAc KHOAN Ml)C THU<)C VON cm) so Hiru
VBn dAu tlf chii sO' Quy dAu,tlf Quy khac LQ'i nhu~n sau
N<)i dung thu<)c chii sO' thu~ chlfa TBng c<)ng hfru phat trien
hfru phan phBi
SB dlf dAu nam trmrc 395,489,851,286 849,189,834 283,063,278 54,621,330,174 451,243,434,572 - Tang v6n trong narn
33,973,150,000 0 0 0 33,973,150,000 tnr&c - Lai trong nam tnr&c 2,919,705,223 0 0 0 2,919, 705,223
- Giarn khac (33,973, 150,000) 0 0 (33,973,150,000)
SB dlf dAu nam nay 398,409,556,509 849,189,834 283,063,278 54,621,330,174 454,163,139,795 - Tang van trong narn
560,564, 160,000 0 0 0 560,564,160,000 nay - Lai trong narn nay 1,479,127,869 0 0 1,077,031,919 2,556,159,788
SB dlf cuBi nam nay 960,050,748,428 849,189,834 283,063,278 55,698,362,093 1,017,283,459,583
~
CONG TY CO PHAN CONG NGHI.E:P KHOANG SAN BINH THU~N Dia chi: Khu phb 11, phuang Binh Tan, thi xa La Gi, tinh Binh Thu~n, Vi~t Nam
Bao cao tai chinh Quy I kit thuc ngay 3110312016
VI. THONG TIN BO SUNG CHO cAc KHOAN Ml)C TRINH BAY TREN BAO cAo KET QU A HO,;. T D<)NG KINH DO ANH.
Dem vf tinh: VN D
01. TBng doanh thu ban hang va cung dp d!ch vy Quy 112016 Quy 112015
Doanh thu 69,304,437,395 18,457,344,614
- Doanh thu cung c~p ban hang 69,304,437,395 18,457,344,614
Cqng 69,304,437,395 18,457 ,344,614
02. Gia v6n hang ban Quy 112016 Quy 112015
- Gia v6n cua hang da ban 68, 104,343 ,595 17,570,538,0 I 0
Cqng 68,104,343,595 17,570,538,010
03. Doanh thu hoi;tt dqng tai chinh Quy 112016 Quy 112015
- Lai ti~n giri, lai cho vay 838,000,000 46,675 , 185,53 7
- Cac khoin khac 0
Cqng 838,000,000 46,675,185,53 7 ~ ~ , ,,.
04. Chi phi tai chinh Quy 112016 Quy 112015 ~ - Lai ti~n vay 0 45 ,885,000,000 I Cqng 0 45,885,000,000
·'
05. Thu nh~p khac Quy 112016 Quy 112015
- Thu tir thanh ly tai sin c6 djnh 0 0
Cqng 0 0
06. Chi phi khac Quy 112016 Quy 112015
- Gia tri con l~i cua TSCD thanh ly 0 0
- Ti~n ph~t vi ph~m hanh chi nh trong !Tnh vt,rc thu~ 0
- Cac khoin khac 0 0
Cqng 0 0
07. Chi phi thu~ TNDN hi~n hanh Quy 112016 Quy 112015
- Lqi nhu~n k~ toan tru6c thu~ 1,346,289,899 753 ,884, 198
- Thu nMp miSn thu~ 0 0
- Chi phi bi lo~i trir khi tinh thu~ 0
- Thu nMp chju thu~ 1,346,289,899 753 ,884, 198
- Thu~ TNDN phii nc)p 296, 183,778 165 ,854,524
CONG TY CO PHAN CONG NGHI~P KHOANG SAN BINH THU~N Dia chi: Khu ph6 11, phuang Binh Tan, thi xa La Gi, tinh Binh Thu~n, Vi~t Nam
VII. NHUNG THONG TIN KHAC
1. KhOng
om'ri H\1} bi~u b •
Uji1__-NGlNEN TH~ TUYET
Bao ccio tai chinh Quy I kit thuc ngay 3110312016
L(lp ngay 31 them:;; 03 m7m 2016
l(g oan tnl'&ng
