C6NG TY CO PHAN KHAI THAC,CHE BIEN KHOANG SAN HAI DUNG BAO CAO TAI CHiNH QUV III NAM 2017 NGAY 30 THANG 09 NAM 2017 Muc luc: . Trang Bang can d'M k6 toan 1-2 Bac) cao ke't qua san xuat kinh doanh 3 Bao ea() hru chuyL tin ts 4 Thuy6t minh bac) ca.° tai chinh ch9n 19c 5- 25 HA! DUONG: THANG 10 NAM 2017
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C6NG TY CO PHAN KHAI THAC,CHE BIEN KHOANG SAN HAI DUNG
BAO CAO TAI CHiNH QUV III NAM 2017
NGAY 30 THANG 09 NAM 2017
Muc luc: .Trang
Bang can d'M k6 toan 1-2
Bac) cao ke't qua san xuat kinh doanh 3
Bao ea() hru chuyL tin ts 4
Thuy6t minh bac) ca.° tai chinh ch9n 19c 5- 25
HA! DUONG: THANG 10 NAM 2017
CONG TY CO PHAN KHAI THAC Olt BIEN KHOANG SAN HAI DUONG
Bao cao tai chin Khu 2, Thi trAn Ph Tha, Huyen Kinh Mon
Bao cao tai chinh quji III nam 201'
Tinh Hai Dung, CHXHCN Viet Nam
Ket thuc ngay 30 thang 9 nam 201,
BANG CAN DOI Kt TOAN QuSi III nam 2017
Toi ngay 30 thang 09 nam 2017
Ma SO
Thuyet minh
MAU SO BO1a-DN Dan vi tinh: VND
TAI SAN SO cuoi quj,
(30/09/2017) SO du nam (01/01/2017)
A- TAI SAN NGAN HAN 100 30.015.027.960 34.082.915.676
I. Tien vã clic Ichoin twong dirong tin 110 7.839.955.527 11.252.899.975
I. Tien 111 V.01 1.839.955.527 3.252.899.975
2. Cac khoan tuang &rang tin 112 6.000.000.000 8.000.000.000
II. Cac khoan d'au ttr tai chinh ng4an h4n 120 -
3. Du tu. nAm gia den ngay ciao han 123 V.02b -
III. Cac khoan phai thu ngiin h4n 130 7.982.406.875 9.522.337.089
L Phai thu ngAn Ilan cila khach hang 131 V.03a 9.041.069.635 10.848.728.427
2. Tra truck cho ngirei ban ngAn han 132 -
6. Phai thu ngAn Ilan khac 136 V.04a 364.433.340 166.704.762
7. Dv phong phai thu ngAn Ilan kilo doi(*) 137 (1.423.096.100) (1.493.096.100)
IV. Hang ten kho 140 13.000.137.958 13.307.678.612
I. Hang t6n kho 141 V.07 13.000.137.958 13.307.678.612
V. Tai salt nga'n Ilan Ichac 150 1.192.527.600
1. Chi phi tra truck ngAn han 151 V.I 3a 1.192.527.600 -
B- TAI SAN DAI HAN 200 34.560.167.899 34.916.134.046
I. Cac khoin phai thu dai 114n 210 9.412.784.573 8.112.524.855
6. Phai thu dai Ilan khac 216 V.04b 9.412.784.573 8.112.524.855
II. Tai san ce dinh 220 25.143.589.826 26.675.494.097
1. Tai san co' dinh hail hinh 221 V.09 14.714.531.574 15.158.077.714
-Nguyen gia 222 32.884.728.301 30.776.126.847
- Gia tri hao mon lay ke(*) 223 (18.170.196.727) (15.618.049.133)
3. Tai san c6 dinh vo hinh 227 V.10 10.429.058.252 11.517.416.383
-Nguyen gia 228 32.695.285.937 31.177.927.937
- Gia tri hao mon lily ke(*) 229 (22.266.227.685) (19.660.511.554)
III. Blit dc)ng san oth ttr 230 V.12
IV. Tai san do. clang dal h4n 240 3.793.500
2. Chi phi xdy dking co ban do. clang 242 3.793.500
V. Wu ttr tai chilli' dai 114n 250
VI. Tai san dailw khac 260 128.115.094
I. Chi phi tra truck dai han 261 V.13b 128.115.094
TONG CONG TAI SAN 270 64.575.195.859 68.999.049.722
Dao Van Dung
K" toan trwerng
NguyZn Him Khiem
2-
L GONG T cO PHAN
)(HAI THAC, Clit.E61KHOANG S
HAI (WONG
10 niim 2017 doe NgtririllAp biêu
TrAn Thi Van
CONIC TV CO PHAN KHAl THAC CHE BIEN KHOANG SAN HAI DU'ONG Khu 2, Thi trAn PhU Thir, Huy4 Kinh Mon Tinh Hai Dtrong, CHXHCN Vi;et Nam
Bao ea() tail chin Bac, cao tai chinh quji III nam 201'
Ket thuc ngay 30 thang 9 nam 201,
BANG CAN DO! Kt TOAN(TIEP THEO) Qus, Ill niim 2017
Tgi ngery 30 thong 09 nam 2017
MAU SO BOla-DN Dan vi tinh: VND
Ma Thuye't So cuoi quS, Sto dAu na'm So minh (30/09/2017) (01/01/2017)
NGUON VON
C- NO PHAI TRA 300 35.346.100.049 40.141.776.441
I. Ng ngAn 114n 310 21.604.491.049 26.400.167.441
1. Phai tra nguoi ban ngAn han 311 V.16 3.225.772.280 5.402.078.162
2. Nguoi mua tra tien tarot ngan han 312 557.812.366 243.984.866
3. Thue va cac khoan phai n6p Nha nuov 313 V.17 10.791.546.392 12.085.112.929
4. Phai tra nguoi lao Ong 314 4.933.097.800 7.094.137.300
5. Chi phi phai tra ngan han 315 V.18 53.989.680 312.242.580
9. Phai tra ngan han khac 319 V.19 243.704.838 219.433.700
12. Quyi khen throng phoc loi 322 1.798.567.693 1.043.177.904
II. Nly dai likm 330 13.741.609.000 13.741.609.000
12. Du phong phai tra dai han 342 V.23 13.741.609.000 13.741.609.000
D- VON CHO SO Hfru 400 29.229.095.810 28.857.273.281
I. Win chfi so. hum 410 V.25 29.229.095.810 28.857.273.281
1. V6n Op cua chit so. him 411 17.174.100.000 17.174.100.000
-, C6 phi6u 06 thong có quy& bi6u
411a 17.174.100.000 17.174.100.000 quyet
- C6 phieu uu dai 411b
4. V6n khac dm CH so. hau 414 536.512.500 536.512.500
8. Qujf dAu tu phat trien 418
TONG ONG NGUON VON 440 64.575.195.859 68.999.049.722
_
11. Loi nhu'an sau thud chua phan ph6i 421 11.518.483.310 11.146.660.781
- LNST chua phan ph6i lily ke den cu6i 421a 8.946.660.781 5.731.682.542
kY truck
- LNST chua phan phi kY nay 421b 2.571.822.529 5.414.978.239
II. Nguiin kinh phi va quSfkliac 430
Ke' toan trtreing
NguyZn Hfru Khiem
Nguiri lap bieu
TrAn Thi Van
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUONG Khu 2, Thi trAn Phü Thtr, Huyen Kinh Mon Tinh Hai Duang, CHXHCN Viet Nam
Bao ea° tai chinh 13,do cao tai chinh quy III nam 2017 Ket thtic ngay 30 thang 9 nam 2017
BAO CAO KET QUA HOAX DOG KINH DOANH NIEN DO QuS, III nam 2017
MAU SO B02a-DN Dan vi tinh: VND
Lily ke tir nam den cu6i quST CHiTiEU Thuy& Qu57 III
nay min h Nam nay Nam till& Nam nay Nam truVc
31.234.788.450 24.796.216.255 96.620.830.345 87.421.300.415
-
31.234.788.450 24.796.216.255 96.620.830.345 87.421.300.415
25.609.879.030 20.500.530.838 80.556.814.621 67.238.122.717
5.624.909.420 4.295.685.417 16.064.015.724 20.183.177.698
68.744.486 93.037.877 254.776.355 326.537.023
-
1.278.416.696 855.930.533 4.294.582.187 3.149.165.449
3.181.992.614 3.193.210.876 8.592.645.821 9.622.770.976
1.233.244.596 339.581.885 3.431.564.071 7.737.778.296
13.740.400 17.040.000 42.108.964 61.770.100
116.655.039 23.486.336 154.655.039 302.600.636
(102.914.639) (6.446.336) (112.546.075) (240.830.536)
1.130.329.957 333.135.549 3.319.017.996 7.496.947.760
260.796.999 82.724.377 747.195.467 1.586.686.820
869.532.958 250.411.172 2.571.822.529 5.910.260.940
506 146 1.498 3.441
va cling cap dich vki I. Doanh thu ban hang
1 VI. la
2. Cac khoan giam trir 2 VI.2
doanh thu 3. Doanh thu thuan ve ban hang va cung cap 10 dich vii
4. Gia On hang ban 11 V1.3
5. Lai nhu..an Op ve ban hang va cung cap 20 dich vi 6. Doanh thu hot clOng 91
VI.4 tai chinh
7. Chi phi tai chinh 22 VI.5
8. Chi phi ban hang 25 V1.8b
9. Chi phi quart 15/ 96 VI.8a
doanh nghiep
10. Lai nhu;an thuAn tir float 'Prig kinh doanh
30
II. Thu nh'Op khac 31 VI.6
12. Chi phi khac 32 V1.7
13. Lai nhu4n khac 40
14. TOng lgi nhu4n ke
50 toan trutc thue, 15. Chi phi thue thu
51 V1.10 nh4p hi'en hanh
16. Chi phi thue thu 52 V1.11
nhlap hoan 14i
17. Lgi nhu4n sau thue
60 thu nhlap doanh nghiep 18. Lai ca ban tren co 70 phial(*)
L ' e. ay21,., tzg 10 nom 2017 t
( KHAI THAC, Co. P H A-N
* CHi'vpi *KIANG slit,
HAI OUONG ct
•-• CoNG TV 1 dc
..-- 'an Van Dung
k I
- 3 -
Ngtroi 14p bleu K6' toan trirong
TrAn Thi Van Nguy& Him Khiem
La 6 thang 10 ;dim 2017 %-o-b00282 4 m dew
4 )̀ •-••• - CONG TY Co.PHA.N
.KHAI MAC, MANG SAN
\It:4 HAI ovaNG
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUONG
Bao cao tai chinh Khu 2, Thi tran Phu Thu, Huy'n Kinh Mon Bao cao tai chinh qu9111 nam 2017 Tinh Hâi Duang, CHXHCN V* Nam Kt thuc ngay 30 thang 9 nam 2017
BAO CAO LIA1 CHUYLN TIEN TE GIIJA NIEN DO (Theo phuong phap infc tie'm
QuS, III nam 2017 MAU SO B03a-DN Dan vi tinh: VND
CHi TIEU
I. Ltru chuyen tin Ur hoat d(Ing kinh doanh 1. Tin thu tir ban hang, cung cap dich vii va doanh thu khac 2. Tien chi tra cho nguai cung cap hang hod, dich vki
3. Tin chi tra cho ngtroi lao dOng
5. Thue thu nhap doanh nghi0 dã Op
6. Tien thu khac tir kat clgsng kinh doanh
7. Tin chi khac cho hot Ong kinh doanh
Lwu chuyi.in ti'dn thuan ta. hoyt dOng kinh doanh
II. Ltru chuyen den tir hot Ong d'au ttr 1. Tin chid mua sam, xay chrmg TSCD & cac TS dai Ilan khac 2. Thu tit thanh 19, nhugng ban TSCD & TS dai hail khac 7. Ti&I thu lai cho vay, c6 tirc va loi nhuan dugc chia
Lwu chuyiln tidn thuan tic hoyt dOng dim tw
III. Ltru chuyen tin tir hoat dOng tai chinli
6. Co tac, lgi nhuan dá tra cho chu so hCi.0
Ltru chuyen tien thud,/ dr how dOng tai chink Ltru chuyen tien thilin trong kj,
Tien va ttrang dtrung tin dam kj, Anh hir&ng cüa thay d6i tj, gia hi doai quy d6i ngoai
Tien va twang &rung tin cutii
Ma so
Thuy Lily k tir (thu nam den cuiii quS, nay et
minh Nam nay Niim truck
01 108.404.397.992 65.920.859.350
02 (44.431.907.709) (28.413.252.955)
03 (38.226.097.115) (24.332.792.600)
05 (1.385.241.433) (2.977.830.167)
06 917.470.700 464.425.700
07 (26.340.315.798) (16.162.811.272)
20 (1.061.693.363) (5.501.401.944)
21 (2.561.952.700) (950.591.092)
22
27 210.701.615 215.583.507
30 (2.351.251.085) (735.007.585)
36 - (1.717.410.000)
40 (1.717.410.000) 50 (3.412.944.448) (7.953.819.529)
60 11.252.899.975 17.477.248.695
61
70 7.839.955.527 9.523.429.166
4
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUONG Bo can tin chinh Khu 2, Thi Iran Phu Thu., Huyen Kinh Mon BO° cao tai chinh qtr. ' 111 nam 2017 Tinh Hai Dung, CHXFICN Viet Nam Ket thiic ng,ay 30 thOng 9 nam 2017
THUYET MINH BAO CAO TAI CHINI-I(Tiep theo) MAU SO B 09a -DN Cac thuyet minh nay la ',kit b0 phan hop thanh va can chew clQc clang thoi vol bao cao tai chinh kem them
BAN THUYET MINH BAO CAO TAI CHiNH QU'i/ III NAM 2017
I. DAC DIEM HOAT BONG CIA DOANH NGHICP
/. filar so. hau von
Cong ty CO phAn khai iliac elle bin khoang san Hai Dtrang (sau day viet tit la "Cong ty") tien than la MO
dá vol Th'Ong N11At Hai Flung dtroc thanh lap va di vao hoot Ong tO nam 1958. Den nam 1997 dtroc di
ten la Cong ty khai thac, che bien dá va khoang san Hai Dtraiw.
Thang 7 nam 2003 thoc hien c phAn hoa - chuyen doanh nghiep nha no& Gong ty khai thdc, ch bin
dá va khoang san Hai Dtrang thanh Gong ty cO phAn khai thac, ché bien khoang san Hai Dtrang theo
Quyet dinh s6 2740/QD-UB ngay 04/7/2003 dm Uy' ban nhan clan tinh Hai Dtrang.
Cong ty Clogc SO K'e hooch va DAti to tinh Hai Huang cap Giay chOng nhan dang kY,/, kinh doanh cong ty
cO phAn so' 0403000075 Inn (tau ngay 18 thang 7 nam 2003, cap Giay chOng 1111411 clang 14 kinh doanh va
dang14 thue se; : 0800282498 thay di Ian 07 ngay 30 thang 09 narn 2015.
Theo Giay chimg nhan dang14 kinh doanh va dang14 thug thay di lan 07 ngay 30 that-1g 09 nam 2015:
Tru so. chinh cOa Gong ty: Thon L6 San, thi trail Phii Thn., huyen Kinh MOn. tinh Hai Duang.
VOn dieu l cua Cong ty: 17.174.100.000 dOng (MtrOi bay tY. mOt tram bay mtrai to trieu. mOt tram ngan
dOng)
2. Linh vt.re kinh doanh
San xuAt cong nghiep.
3. Nganh iighê kinh doanh:
* Khai thac, chi bin da lam nguyen lieu san xuAt vat lieu xay dong;
* Khai tilde va che bin set;
* Khai thac tan thu, che' bin Bauxit;
• Khai thac cat, (Tat, di;
* Tan thu cdc looi khoang san di kern trong qua trinh khai thac (lieu c(5),
* SOa chaa co khi - diem
* Xay dong cdc cang trinh: Dan citing, cong ng.,hiep, giao thong.
4. Chit 14 san xuAt kink doanh thong thtrOmg.
Chu 1:S/ san xuAt. kinh doanh th3ng thu•Cyng cita Cong ty duvc thkrc hin trong the'i gian khong, qua 12
thang.
5. D4c diem lio4t &mg cfia doanh ngh4 trong ki kt! twin cO fink bao ea° tfii chinh.
Trong kSi ke toan khong CO so kin nào xay ra anh hoang cle'n bao ca.° tai chinh cOa Cong ty.
6. CAu true doanh nghi6):
Cali trite, Cong ty bao gOrn van 'bong Cong ty va cdc di khai thac, ch bin dá
- 5 -
CONG TV CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI WONG Bao cao till chinh Khu 2, Thi tan Phu Thir, Huyen Kinh Mon Bao cao tai chinh qu)% III nam 2017 Tinh Hai Duang, CHXHCN Viet Nam Ke't thilc ngay 30 thang 9 nam 2017
THUYET MINH BAO CAO TAI CH1NH(Tiep theo) MAU SO B 09a -DN Cac thuyeft minh nay la m(31 bej phan hop thanh va ccin &roc doc cl dng thoi v61 bao cao tai chinh kern theo
7. Tuyen bO ye khá nang so sank thong tin tren Bao cao tai chinh:
Cac thong tin troll Bao cao tai chinh có the so sanh duvc
II. Id KE TOAN, DON VI TIEN TE DUNG TRONG KE TOAN:
1. KS, kê tofin.
Nam tai chinh cüa Cong ty bat dAu tir ngay 01 thang 01 va ket thtic vao ngay 31 thang 12 hang nam
duang lich.
2. Dun yi tin dung trong lie twin.
Dan vi tin te sir dgng trong ghi chep k toan va lap bao cao tai chinh la dOng Viet Nam (VND)
III. CHUAN 1VIVC VA CHE DO KE TOAN AP DVNG
1. Ch e di)ké toan áp dung:
Cong ty Ai) dung Ch e dO ke toan doanh nghiep ban hanh theo Thong ttr s6 200/2014/TT-BTC ngay
22/12/2014 cila BO Tai chinh va cac quyet dinh ban hanh chuan muc ke toan Viet Nam, cac thong ttr
htrang clan, sira di, bO sung chuAn muc ke toan Viet Nam do BO Tai chinh ban hanh có hien luc den theri
diem ket di& nien d ke toan lap bao di° tai chinh qu2 III nam 2017.
2. Tuyen b v vi#0 tan thti Chun mtyc và Ched k toan.
Ban Giam dc Cong ty dam bac, dã tufin tilt you cAu côa cac ChuAn MlfC IC6 Wall Viet Nam va Ch e dO
toan Viet Nam &lye ban Ithnli theo ThOng ttr sO 200/2014/TT-BTC ngdy 22/ 1 2/2014 cila B Tai chinh
cling nhu cac thong ttr huang an thkrc hien cac chuAn muc ke toan do BO Tai chinh ban hanh trong viec
lap bao cao tài chinh.
3. Hinh thirc sO k than lip dung
Cong ty áp ding hinh thirc so ke twin: Ke toan may.
IV. CAC CHiNH SACH KE TOAN AP DIUNG
1. Nguyen tic chuyen di Bao cao tai chinh 14 bang ngoyi te sang Wing Viet Nam
Cong ty khong có anh huang trong viec chuyen di Bao cao tai chinh
2. Cac loyi t5 gia hi doai 4 ding trong liy kê wan
Ong ty khong co nghiep vu Oat sinh lien quan den tjf gia hOi dodi
3. Nguyen tiic 'ilk clink lai suit thu.c te dung de chi& khan (long lien
Ong ty Ai) dung lai suat thuc te tai thoi diem phat sinh cua Ngan hang giao dich
4. Nguyen tic ghi 'than clic khoiin tin va cfic khoan two.ng throng, tien:
Tien va cac khoan Wong duang tien bao gOm: Tien mat tai quy, tin giri ngan hang khOng kY han, tin giri
có kSt han dual 03 thang, có kha nang thanh toan cao, d dang chuyen di thanh tin va it rCii ro lien quan
den viec bien &Ong gia tri.
Cac nghiep vu kinh t throe ghi nhan va lap bao cao theo dcrn vj tin te la Vit nam dOng(VND), trong ky,
ke toan khong có hog &Ong kinh t Oat sinh bing ngoai te.
6
CONG TY CO PHAN KHAI THAC CHt BIEN KHOANG SAN HAI DUONG Bao do tai chinh Khu 2, Thi tran Phil Thu., Hu* Milli Mon Bao cao tai chinh ciu)% III nam 2017 Tinh Hai Dung, CHXHCN Vi't Nam Kt thuc ngdy 30 thang 9 nam 2017
THUYET MINH BAO CAO TAI CH1NH(Tilep theo) MAU SO B 09a -DN Cdc thuyjt minh nay la m621 b() plkin h97) thanh va cdn cltrqc cl9c (i'ong tiroi vol bao cdo tai chinh kern theo
5. Nguyen tAc ke' toan cac khoan dAu ttr tai chinh
Cac khoan tien gui c6 kji [Ian tai cac ngan hang thtrang mai dugc theo dOi va ghi nhan theo gia g6c.
6. Nguyen tiic ke' toan cong phai thu
Cac khoan phai thu dugc trinh by troll bao cao tai chinh theo gia tri ghi s6 trir cac khoan dkr phong phai thu kh6 doi. Bao g6m: cac khoan phai thu tir khach hang, khoan tra tarot cho ngtrai ban, phai thu nOi bO, cdc khoan phai thu khac tai thai diem bao cao dugc ghi nhan theo hoa don, chang tir va dirge theo dai chi tit cho tirng di tugng khach hang.
Dkr phong phai thu khó dei the hien gia tri dkr kin 1)1 t6n thAt cia cac khoan ng phai thu c6 kha nang khong dugc khach hang thanh toan den thai diem lap bdo cao tai chinh. Tang hoc giam s6du tai khoan dkr phong dugc hach toan vao chi phi quan 1)2 doanh nghiep tren bao cac ke't qua san xuat kinh doanh trong
7. Nguyen tc ghi nhfin hang eon kho:
Nguyen dic ghi !Win hang tan kho: Hang t6n kho dugc tinh theo gid g6c, gia g6c hang t6n kho bao g6m chi phi nguyen 1/4-t lieu trkrc tiep, chi phi nhan cong trkrc tiep, chi phi san xuat eking, ne'u c6, de' c6 dugc hang t6n kho 0 dia diem va trang thai hien tai.
Pit rang phap tinh giá tri hang tan kho: Gia tri hang t6n kho dugc xac dinh theo plwang phap binh quan
gia quyen quji. Phwang phap 'loch toan hang tan kho: Gong ty áp dyng *rang phap ke khai aural-1g xuyen d hach
toan hang t6n kho. Hwang phap pheng gilim gia hang tan kho: Trong kji k toan Cong ty khong lap dkr phong giam
gia hang t6n kho. 8. Nguyen Vic ghi nh'an va cac khAu hao TSCD, TSCD thue tai chin h, bAt dOng san dttu ttr
Tai san cti ain't hilu hinh va khilu hao:
Tai san c6 dinh hiru hinh dugc trinh bay theo nguyen gia trir gia tri hao mon lily ke'. Nguyen gia tai san co dinh bao gm gia mua va nhang chi phi c6 lien quail Ulm tip den viec thra tai san
vao trang thai sOn sang sir dyng. Cdc chi phi mua sam, nang cap va a mai tai san dugc ghi tang nguyen gia cUa tai san va chi phi bao tri,
sira chita dugc hach toan vao k6t qua san xuat kinh doanh trong kjf. Khi tai san dugc ban hay thanh l , nguyen gid Va khau hao lüy ke dupc x6a sO, cac khonn thu nhap va chi
phi lien quan den viec thanh dirgc tinh vao thu nhap hay chi phi trong14. Tai san c6 dinh hdu hinh &rot khAu hao theo phtrang phap &rang thing dya tren thai gian hiru dyng trot tinh. Thai gian khAu hao pliii hop vai twang Can tai Thong tic sa 45/2013/TT - BTC ngay 25 thang 4
non! 2013, cu the nllir sau: S6 nam
Nha cira, vat kin triic 05-25
-7
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DU'ONG Bao cao tai chinh Khu 2, Thi tril Phil Thu., Huysil Kinh Man Rao cao tai chilli' qu)% III ham 2017 Tinh Hai {Xiang, CHXHCN Vist Nam Ket thitc ngay 30 thang 9 nam 2017
THUYET MINH BAO CAO TAI CHiNH (Tie'p theo) MAU SO B 09a -DN Ccie thuyet Minh nay la 1110i 1)0 phan kV ihanh l'a CCin dll'aV CIQC cljng Mai vol Ho can h'ti chinh ken) then
May moc thi6t hj 04-16
Phtrang tin van tai, thi6t hj truy'en dAn 07-10
Thi6t b dicing cki quan 05-14
Tail sari cO dinh vo hinh N/A khau hao:
Tài san c dinh vo hinh cáa Cong ty la gia tri cac quyn khai thac khoang san va chi phi !loan nguyen mei
taremg, duvc trinh bay theo nguyen gia tnr gia tri hao man lay 1:6.
Nguyen gia tai san c6 dinh v61111111 bao gam tang s6 tin cap guy& khai thdc khoang sari ma Cong ty phai
n6p, chi phi !loan nguyen mai trtrOng trot tinh phai b6 ra sau khi ket thk khai thac va toan b6 cac chi phi
lien quan khac a co dtrgc giay phep khai thac khoang san.
Quyen khai thac khoang san va chi phi hoan nguyen moi trtrOng dtroc trich khau hao can dr theo trii•
ltrong throe cap phep khai tha.c ctia tirng m6.
9. Nguyen tac kê Wan cac hyp (long hqp tac kinh doanh
Cang ty kheng có phat sinh trong kS/
10. Nguyen tac ke twin thuê TNDN ham lai
Khong phat sinh nghiep vii lien quan den the TNDN hoan lai
11. Nguyen tac Ice twin chi phi tra truck
Chi phi tra trtrov hao gem cac chi phi thtic te da Oat sinh nhung có lien quan d6n ke't qua float Ong san
xuat kinh doanh ctia nhieu k kê toan. Chi phi tra truck hao gm gia tri cong ci citing cti dã xuat cbmg,
cac chi phi da {That sinh va throe coi la có kha nang dem lai loi ich kinh t trorg taang lai cho cang ty.
Cac chi phi nay throe von boa dtroi hinh thirc cac khoan tra trtrot va dtroc phan ho vao Bao cao ket qua
hot Ong kinh doanh, tity vao tinh chat cUa chi phi ma phan loi dai han va ngan han.
12. Nguyen tac ke' toan phai tra
Cac khoan lip ph ai trd dtroc theo dOi chi tit theo Ilan phIti tra, d6i ttrong phai tra.
13. Nguyen tac ghi nhan vay va np [Alai tra thue till chink
Ong ty khong Oat sinh cac nghiep vi hen quan den cac khoan vay va no phai tra thue tai chinh
14. Nguyen tac ghi nhan va von hóa cac khoan chi phi di vay
Gong ty khang Oat sinh cac nghiep vti lien quan den cac khoan vay, chi phi di vay.
15. Nguyen tac ghi 'than chi phi phai tra
Cac khonn chi phi thtrc te chtra phat sinh nhung throe trich track vac, chi phi sari xuat kinh doanh trong kS/
ct dam bao kit I chi phi Oat sinh thvc ta. khong gay d6st hien cho chi phi san xuat kinh doanh tren co sO
clam ban nguyen tac ph6 116p gitla doanh thu va chi phi. Khi chi phi d6 'That sinh, ne'u co chenh *11 vo.i
s6 dã trich, ke toan tin hanh ghi 1)6 sung hoc ghi giam chi phi ttrang Ong vOi phan chenh
16. Nguyen tiic va phifung 1)114 ghi nl* cac khoan dkr 'Along phIti tra
Cac khoan dtr pheng phiii tra throe ghi nhan khi Ong ty CO nghia vg no hien tai do ket qua tir m6t sr kin
dä )(ay ra, va Cong ty co kha nang phdi thanh toan nghla viii nay. Cac khoan dtr phang throe xac dinh tren
- s -
CONG TV CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUONG Rao clic) tai chInh Kin] 2, TN trail Pht1 Tinr, Huyen Kinh Mon Bao cao tai chinh guy III nam 2017 Tinh Hai Dtrong, CHXFICN Viet Nam Ket thiic ngsay 30 thang 9 nam 2017
THUYET MINH BAO CAO TAI CHINN (Ti6p theo) MAU SO B 09a -DN Cac thuyet Minh nay la inc51 b hgii 17Qp thanh va can Ave elQe elong thai vol ha° cao chinh kern Mao
ca SO trot tinh ciia Ban Gidm doc ye cac khoan chi phi can thiet dê thanh toan nghia vii no nay tai ngay
ket fink kS, hoot clang.
Khoan di [thong phai tra cda Cong ty la cac khoan dtr phOng ye chi phi cal tao phkic 116i mai twang cdc
me sau khai thac.
17. Nguyen tii.c ghi nhan doanh thu chtra thkre 14n: Khong phat sinh trong kS/
18. Nguyen tac ghi nhan trai phieu chuyen dot: Khong phat sinh trong
19. Nguyen 6c ghi nhan vOn aft sii• hum
V6n clAu ta cOa chi) se hill] dtrac ghi nhan theo se yen thtrc gap ctla chii sd hiru.
Van khac ciia chu se hiru dtrac ghi nhan theo gia tri tai san ce dinh &ray bleu tang sau khi da tn cac
khoan thuephãi nap lien quan den cdc tài san dtrac bleu, tang nay.
Lai nhuan sau thue chtra phan phOi IA so lai nhuan td cac hoot clang cna doanh nghiep bao gam lai Milian
tO cac nam trade de loi va !pi nhuan thtrc hien trong
20. Nguyen tile va phtrung phap ghi 'than doanh thu
Doanh thu ban hang:
Doanh thu ban hang dagc ghi nhan khi deng thai thea man tat ca nam(5) dieu kin sau:
Cong ty dã chuyen giao phan Ion rui no \id lai ich gan lien Niel quyen sO hau san pham hoac hang
116a d dtrac chuyen giao cho ngtrai mua;
- Cang ty !Jiang can nam gui quyen quail hang h6a nha nguO sd hull hang boa hoac quyen
kiem soat hang h6a;
- Doanh thu dtrac xac dinh ttrang di chic chan;
- Ong ty da thu dupe hoc së thu dtrac lai ich kinh te tir giao dich ban hang;
- Xdc (huh dtrac chi phi lien quail den giao dich ban hang
Doanh thu cung cap dick Doanh thu cung cap dich vy dtrac ghi nhan khii ket qua ctia giao dich do
dtrac xac dinh mat each dang tin cay. Traang hap yiec cung cap dich vi lien quail den nhieu kji thi doanh
thu chive ghi nhan trong kS/ theo ket qua phan cong viec dO hoan thanh yao ngay lap Bang Can (lei ke
toan cia 14 do. Kt qua dm giao dich cung cap dich vn dtrac xac dinh khi thea man tAt ca ben (4) dieu
kien saw
- Doanh thu (Inge xae dinh tuang dAi chic chan;
- CO kha hang thu dtrac lai ich kinh t ti giao dich cung cap clich vi do;
- Xac dinh dupe phan Gong viec da hoan thanh vac) ngay lap Bang can del ke toan;
- Xac dinh &lac chi phi phat sinh cho giao dich va chi phi de ho/in thanh giao dich cung cAp dich
VU do
Doanh thu 'mat dng tat chinh: Doanh thu phat sinh ti den 101, co Use. lai nhuan dupe chia va cac
khoan doanh thu hoat (tang tai chinh khdc (Mac ghi nhan khi thoa man deng thai hai (2) dieu kin sau:
- CO kha nang thu Chive Icyi len kinh tA ti giao dich do;
- Doanh thu dtrac xac dinh tuung del chic chan.
Thu nhap khac: La cac khoan thu nhap khang phai IA doanh thu ban hang, doanh thu cung cap dich vu,
-9
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUONG Bao cao tai chinh Khu 2, Thi trAn Phil Thir, Huyen Kinh Mon Bao cao tai chinh clui 111 nam 2017 Tinh Hai Duang, CHXHCN Viet Nam Ket thiic ngay 30 thang 9 nam 2017
THUYET MINH BAO CAO TAI CHINH (Tip theo) MAU SO B 09a -DN Ccic thuyet minh nay la m'at IN) phan hop thanh va can throe doe clOng Mai voi hao cao feu chinh kem theo
doanh thu hog Ong tai chinh.
21. Nguyen tfic ke tam cac khoan giam trir doanh thu
La cac khoan chit khau thirang mai, giam gia hang ban, hang ban bi tra lai.
22. Nguyen 6c ke twin gia von hang ban
D UVC ghi nh5n khi trong kS/ kd toan có phat sinh doanh thu ban hang, doanh thu cung cap dich vv. Vic
tinh gia vOn da tuan thn nguyen tac phi:i hop, nguyen tac nh'at
23. Nguyen tile k toan chi phi tai chink
La cac khoan chi phi &roc ghi nhan lien quail den hog clOng tai chinh nhtx: Lai vay, 16 ciAu tu. tai
24. Nguyen tiac k toan chi phi ban hang, chi phi quail l doanh nghib
Chi phi ban hang: La cac khoan chi phi gian tip phvc vv cho hog Ong phan phoi san pham, hang hoa,
cung cap clich vi ra thi trubng bao gill cac chi phi: Vic b6c, van chuyen san phm tieu thv, thue cu rot
hang. Cac khoan chi phi nay phat sinh trong dupe ghi nhan ngay vao bao cao kdt qua hog Ong kinh
doanh cila kS/ do khi chi phi do khong dem lai loi ich kinh t'd trong cac kSi sau.
Chi phi quill, doanh nghiep: La cac khoan chi phi gian tip phvc vi.i cho hog dOng dieu hanh san xuat
kinh doanh cüa Cong ty. Moi khoan chi phi quail doanh nghidp Oat sinh trong kS/ &roc ghi nhan ngay
vao bao cao kdt qua hog dOng kinh doanh ctia k/ do khi chi phi do khong dem lai loi ich kinh td trong
cac kji sau.
25. Nguyen tAc vã phtrung phap ghi nh4n chi phi thue thu nh(ip doanh nghi4 hiii Unit, chi phi
time thu nh4p doanh nghi4 ho-an
Chi phi tlzu#. thu nhOp doanh nghiep (TNDN) hien hanh: Chi phi thud TNDN hidn hanh the hie'n t'Ong
gia tr cia s'O thud phai tra trong kS/ hien tai va s'O thud hoan iai. Chi phi thud thu nhap doanh nghidp hi'en
hanh &roc xac dinh tren ca sO thu nhap chill thug va thud suit thus TNDN trong nam hien hanh. Thus
suit thud thu nhap doanh nghidp la 20%.
Thui thu nhOp hodn 10i: Duve tinh tren ca so. cac khoan chenh tech tarn thai giüa gia tri ghi s ciia cac
khoan 'nye tai san hoc cong nc Wen Bang can di kd toan va ca so. tinh thud thu nh5p. Thud thu nh:ap
[loan lai cltrac xac dinh theo thud suit thud TNDN dir tinh se alp dvng cho nam tai san duvc thu 11'6i hay no
phai tra duvc thanh toan. Tai san thud thu nhap hoan lai chi du.gc ghi nhan khi chac chin có dü Igi nhuan
tinh thud trong tuang lai a sir clking cac khoan chenh Idch tam thOi duvc khau trir.
Khong bi.i trit chi phi thud thu nhap doanh nghiep hien hanh vai chi phi thud TNDN hodn lai.
26. Cac nguyen tic va phuro'ng phap kink: Tuan thi theo cac chd dO hien hanh
* Nguyen tile trich 10p cac khoan d(r trü cac guy 111'10 nhuOn sau thu:
nhu5n sau thud thu nh5p doanh nghidp duvc phan phii theo dieu ld cong ty va duoc Dai hOi cO (long
phe duydt tai Dai hii ce) dong thireng nien.
du ttr phat trien: Quy nay &ray 15p de dau ttr mO COng guy mo san xuat, kinh doanh hoac dau tu•
chieu sau cüa Gong ty.
-10-
CONG TV CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUONG Bao cao tai chinh Khu 2, Thi tan Phu Thu., Huy0 Kinh MOn Bao cao tai chinh oq III nam 2017 Tinh Hai Dtrcmg, CHXHCN Vie't Nam KEt thiic ngay 30 thang 9 nam 2017
THUYET MINH BAO CAO TAI CHINN (Tip theo) MAU SO B 09a -DN Clic thuyit minh nay la mot bo ph On kip thanh va can cluvc cloc clang thol vCri bao cao tai chinh kern theo
Quy khen thwon phfic 10: Quy nay dtroc trich 143, d khen thtrong, khuyen khich 4t chat, dem lai
Ich chung va nang cao phfic 19i cho cong nhan vién, clOng thoi con ding d 118 tro. dia phuang nai Cong ty
dong
V. THONG TIN BO SUNG CHO CAC KHOAN MIX TRiNH BAY TRONG BANG CAN DOI Kt TOAN.
Dan vi tinh: VND
1. Tien ,s6 cu6i k Du nam
-Tin m4t tai guy 263.517.200 383.048.200
- Tin gcri Ngan hang khong kS/ halt 1.576.438.327 2.869.851.775
+ Vietinbank Chtht 353.216.316 778.738.248
+ BIDV Hoang Thgch 1.223.222.011 2.091.113.527
- Cac khoan Wong &rang tin 6.000.000.000 8.000.000.000
+ Tin gzri có kS, hgn tgi Vietinbank Nhi Chidu 4.000.000.000 4.000.000.000
+ TMn gzri có km toff BIDV Hoang Thgch 2.000.000.000 4.000.000.000
Gong 7.839.955.527 11.252.899.975
(i) Cac khoan Wang &rang tin phan anh cac khoan tin gui có l(S/ hn gOc khong qua 3 thang tai cac
ngan hang thuong mai.
2. Clic khodn (Ian tir tai chInh
S6 cu6i 1 Dau
Giá goc Giá tn hop 1:c7
cut)ik-3:
Gia geic Gia tri hvp
Dan nain
Giá goe Gia goc
b. Dau ttr nam gift. den nay dao hin
c. Dan tu gap von vao cac don vi khac
(ii
03. Phai thu khach hang SO cuiz)i k Dau nam
a. Phat thu khach hang ngin Ilan 9.041.069.635 10.848.728.427
- Xi ngh4 tu doanh van tai WOng Lac 434.174.377 1.800.981.377
- Cong ty TNHH Hung Rea 524.842.550 1.210.831.850
- Cong ty CP XD \fa KD VLXD Dire Thang - 2.020.992.000
- Cty CPDT XD& TM Ph6 Thanh 844.937.000 160.970.000
- Cac khoan phai thu khach hang khac 7.237.115.708 5.654.953.200
b. Phai thu khach hang dai han
- Khach hang...(tren 10% tra len)
c. Phil thu khach hang la cac ben lien quan
04. nal thu khac St)cuOi k'
Das u !tam
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUI:NG Bao cao tai chinh Khu 2, Thi tran Phu The, Hu)* Kinh Mon Bdo cdo tai chinh qu)"/ III nam 2017 Tinh Hai Dtrang, CHXHCN Vi't Nam Ke't tfulc ngay 30 thang 9 nam 2017
THUYET MINH BAO CAO TAI CHINN (Tip theo) MAU SO B 09a -DN Ccic thuyeft minh nay la mot bo pht:in hop thanh va &in dtroc doc d6ng th61 v61 bao cao tai chinh kern theo
Gia tri
Dkr phong
Gia tri phong
a. Ng*An htn 364.433.340 166.704.762 - Phai thu ye ngtroi lao d'ng(BHXH)
- Cho muvn cac khoan tam fing 100.000.000
- Phai thu khac 44.074.740 b. Dai h#n 9.412.784.573 - Kji quy cai tao phgc 116i moi
9.412.784.573 twang cac mo
05. Tai sin thieu cho' xir 15, SO cuiii 1)&1 nam
220.358.600 166.389.500
315.262
8.112.524.855
8.112.524.855
SO luvng Gia tri S lwyng Gia tri
06. N9' XAU
cuei DAu nam
Gia tri Di Gia tri Del Gia gee có the twyng Gia gee có the tuvng
thu Wei no, thu Wei no
T6ng gid tri cdc khodn phdi thu, cho vay qua Ilan thanh toan hoac diva qua Ilan nhung‘cO kha nana thu hOi - Cong ty TNHH Dirc Thanh . , 282.248.000 - Xi nghip co phan Idn tin Bac Ninh 155.840.600 - Cong ty TNHH San
Thinh 305.471.000 - COI-1g ty CPTM Thanh Vinh 181.051.800
- Khach hang khdc 513.484.700
Ci)ng 1.438.096.100
Tren 3 Tren 3 narn 282.248.000 nam Tren 3 Tren 3
!lam 225.840.600 nam Tren 3 Tren 3 nam 305.471.000 nam Tren 3 Tren 3 nam 181.051.800 nam Tren 2 Tren 2
15.000.000 nam 513.484.7000 15.000.000 nam
15.000.000 - 1.508.096.100 15.000.000
07. Hang ten kho cuei 1)&1 nam
Gia Dy
plus:mg Gia gec Dir phong
-Nguyen lieu, vat lieu 870.042.838 - 510.903.734
- Cong cp, dvng,cg 14.889.724 - 6.394.791
- Chi phi san xuat kinh
19.027.836 - 9.171.676 doanh do. clang - Thanh pliam 12.096.177.560 12.781.208.411
ging: 13.000.137.958 13.307.678.612
- 12 -
CONG TV CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUNG Bao cao tai chInh Khu 2, Thi tran Phu Tha, Huy@l Kinh Mon Bac) cao tai chinh quj/ III nam 2017 Tinh Hai Ding, CHXHCN Vi't Nam Ke't thuc ngay 30 thang 9 nam 2017
THUYET MINH BAO CAO TAI CHiNH (Titp theo) MAU SO B 09a -DN Cac thuyet minh nay la m'Ot 1)(5 phefn hop thanh va ccin drroc cloc clong thol v61 bac) cao tai chinh kern theo
08. Tai san d& dang dai ban S 6 cutoi kj, Wu Ham
Gia gik Giá tr co the thu
h4i Gia gik
Gia tri có the thu hoi
a. Chi phi san xuat, kinh doanh di dang dai hn
b. Xay Ong co ban do. dang
- XDCB do. dang
COg:
3.793.500
3.793.500
1)&1 nam
- 13 -
CONG TV CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DU'ONG Khu 2, Thi trAn Phu Thd, Huyen Kinh Mon Tinh Hai Di.rcmg, CHXHCN Vie:t Nam
THUYET MINH BAO CAO TAI CHINH(Titp theo) Cac thuy'At minh nay la mOt ba phan hcrp thanh va cjn clugc cloc clang thoi vol bao ccio tai chinh kem theo
09. Tang, giam tai sin c6 dinh hflu hinh Dun vi tinh: VND
Bao cao tai chinh Bao cao tai chinh quji 111 nam 2017 Kez t thiic ngdy 30 thang 9 nam 2017
MAU SO B 09a -DN
Nha cira, v;at kien trim
May moc, thiet bi Phu.o.ng tin v4n tai
truyen dan Thi6t bi, dung
cu quan 1S7 Ttong Ong
7.881.075.491 20.324.761.131 2.310.187.829 260.102.396 30.776.126.847
- 1.973.189.549 - - 1.973.189.549
- 135.411.905 _ 135.411.905
7.881.075.491 22.297.950.680 2.445.599.734 260.102.396 32.884.728.301 _
5.633.993.865 8.091.579.826 1.664.510.950 227.964.492 15.618.049.133
442.928.995 1.896.459.955 200.835.147 11.923.497 2.552.147.594
6.076.922.860 9.988.039.781 1.865.346.097 239.887.989 18.170.196.727
2.247.081.626 12.233.181.305 645.676.879 32.137.904 15.158.077.714
1.804.152.631 12.309.910.899 580.253.637 20.214.407 14.714.531.574
Khan muc
I. Nguyen gia
S6 dir d'au nam
- Mua trong narn
- Du tu. XDCB hoan thanh
S6 du. cu6i kST
II. Gia tri hao mon WS/ kes
S6 dir du nam
- Khau hao trong nam
S6 dir cuOi k3,
III. Gia tri con lui
- Tut ngay dAtt nam
- Ti ngay cu6i kS,
Tai ngay 30 thang 9 nam 2017, nguyen giá cüa tai san Co clinh liOu hinh bao gOrn cac tai san co' dinh dã kh'au hao ht nhung vAn con sir clung vói gia tri la 7.423.358.091 VND.
-14 -
ONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DU'ONG Bao cao tai chinh Khu 2, Thi trail Phu ThU, Huyen Kinh Mon Tinh Hai Dung, CHXHCN Viet Nam
Bao cao tai chinh qu)%111 nam 2017 Kt thuc ngay 30 thang 9 nam 2017
THUYET MINH BAO CAO TAI CHINN (Tit') theo) MAU SO B 09a -DN Cac thuydt minh nay la m6t 1,6 phc.in hop thanh va C C;11 dUQC cloc d 'Ong th61 v61 bao cao tai chinh kern theo
10. Tang, giiim TSCD vô hinh
Khoan [nue Quyn khai thac khoang
san
Chi phi 'loan nguyen mOi
trtro.ng
Dan vi tinh: VND
T'Ong Ong
I. Nguyen gia
Ski du. &Au nam 17.436.318.937 13.741.609.000 31.177.927.937
- Tang khac 1.517.358.000 1.517.358.000
SO du' ky 18.953.676.937 13.741.609.000 32.695.285.937
II. Gia tri hao mon luy ke'
du din nam 10.475.176.932 9.185.334.622 19.660.511.554
- KhOu hao trong nam 1.746.178.358 859.537.773 2.605.716.131
- Tang khdc
SO du. cuOi 1{,S, 12.221.355.290 10.044.872.395 22.266.227.685
III. Gia tri con I4i
- Tii ngay du nam 6.961.142.005 4.556.274.378 11.517.416.383
- T4i ngay cuOi 6.732.321.647 3.696.736.605 10.429.058.252
Theo Van ban s6 723/TTg-KTN ngay 21 thOng 5 nam 2014 dm Thu Wang Chinh phti, Cong ty tam thai
chua phai nOp tin cOp quyen khai thdc khoang san di vol phAn luang da khai the ngay 01 thang
7 nam 2011 de'n ngay 31 thang 12 nam 2013 vai t6ng so' tin la 5,9 tji VND. S6 tin nay dä &roc Cong
ty ghi nhan vac, chi tieu Nguyen gia tai sari c6 dinh vo hinh \fa chi tieu Thus \fa cac khoan phai nOp Nha
mak. Tai san nay duac Gong ty trich khOu hao b'at (tau tir nam 2015 can dr theo luang khai thac
trong va tit luang uot tinh con lai &roc phep khai thac.
Tai ngay 30 thang 9 'lam 2017, nguyen gid cua tai san c6 dinh vo hinh bao gm cdc tai sari c6 dinh dã
khOu hao ht nhung van con sU dung gid tri la 7.894.448.664 VND.
11. Tang, giam tai san ci dinh thue tãi chinh: Khong phat sinh 12. Tang, giam bat di)ng sin dau tu: Khong Oat sinh
13. Chi phi tra truck
a. Ngiin h4n - Cac khoan khac(Chi phi tai tra cho gido dgc, chi phi thin quan nghi mat cho nguei lao dOng). b. Dai h4n
- Chi phi CCDC, d6 dt:ing van pheng
- Chi phi h 76 tra cten VI do khai thac
C(ing:
14. Tai sari kink
a. Nga'n 114n b. Dal ha, n
SO cuOi ky D'au nam
1.192.527.600
1.192.527.600
128.115.094
72.332.825
55.782.269
1.192.527.600 128.115.094
So cu6i Dan nam
- 15 -
CONG TV CO PHAN KHAI TI-IAC CHE BIEN KHOANG SAN HAI DU'ONG Bac) cao tai chin"' Khu 2, Thi trAn Phil Th0., Huyen Kinh Mon Bao cao tai chinh quy III nam 2017 Tinh Hai Duang, CHXHCN Viet Nam Ket thuc ngay 30 thang 9 nam 2017
THUYET MINH BAO CAO TAI CHINN (Tip theo) MAU SO B 09a -DN Cac thu)4t minh nay la mat be) phan hop thanh va can &toy cloc cresing thoi vol bolo cao tai chinh keem theo
COng:
15. Vay va my thue tai chinh SO cuOi kY Trong nam Wu nàrn
SO có kha
nang tra no.
Gia tri
a. Vay nian han
b. Vay dal Ilan
COng:
c. Cac khoan ng the tai chinh
Tang Giam Gia tri
SO có kha
Hang tra no.
Nam nay Nam truliv
Thai h#n
Tr 1 nam tro• xu6ng
Tren 1 nam an 5 nam Tren 5 nam
TOng khoin thanh Tra than tien Lai tien thue
thue tai chinh
Tong khoin thanh
Tra no toan gOc lien
thue tai
chinh
Tra tien lai thue
Tra no. goc
d. So vay vã ng thue tai chinh qua han chua thanh toan
- Vay;
- Ng thue tai chinh;
-14 do dm thanh toan
SO cuOi frau nam
GOc Lai GOc Lai
d. Thuye't minh chi tit v cac khoan vay va ng thue tai chinh di vói cac ben lien quan
16. Phiii tra nguid ban SO cuOi kj, DAti 'Cam
Gia tri SO Co kha
nang tra no Gia tri
SO có khä nang tra no
a. Cac khoan phai tra ngu.oi ban ngan h4n - Cong ty CO phan Thong Nhat - Cong ty TNHH MTV 6&9
3.225.772.280 3.225.772.280 5.402.078.162 5.402.078.162
393.110.100 393.110.100 705.570.700 705.570.700
804.010.400 804.010.400 1.125.814.200 1.125.814.200
- 16 -
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUNG Bao cao tai chinh Khu 2, Thi tran Phil Thir, Huyen Kinh Mon Bao cao tai chinh quy III nam 2017 Tinh Hai Duang, CHXHCN Viet Nam Ket thuc ngay 30 thang 9 nam 2017
THUYET MINH BAO CAO TAI CHiNH (Tip theo) MAU SO B 09a -DN arc thuyk minh nay la mOt ba phan hop thanh va can throe doe cl'ong thol vol bao cao tai chinh kern theo
- Doanh nhiep tir nhan Khanh Hien - Gong ty TNHH MTV TM & DV Hang Giang - Cong ty Wa chat mo Bach Thai Buoi - Phai tra cac d6i tuong khac b. Cac khoan phai tra ngiroi ban dai h#n - Khach hang.. .(10% tro. nen) - Phai tra cac d6i tuvng khac
COng:
280.111.100 280.111.100 1.162.469.000 1.162.469.000
292.090.000 292.090.000 470.402.500 470.402.500
496.355.640 496.355.640 514.056.312 514.056.312
960.095.040 960.095.040 1.423.765.450 1.423.765.450
3.225.772.280 3.225.772.280 5.402.078.162 5.402.078.162
c. SO 119 qua h#n chtra thanh toan - Khach hang...(10% tro• nen) - Phai tra cac di Wong khac
COng:
d. Phai tra ngtroi ban la clic ben lien quan
17. ThuO va cac khoan phai nem nha lurk Dan vi tinh: VND
Khoan mcic DAu nam SO phai np trong nam
SO TA Op trong nam
CuOi
a. Phil ntip
- Thug GTGT - Thug Thu nhap
doanh nghiep - Thue thu nhap Ca
nhan - Phi mon bai
- Thug Tai nguyen
- Thug sir dung dAt phi 'long nhiep
- Tien thue dAt - Phi bao ve moi
twang - Tien cap quyen
khai thac khoang san
- Cac khoan phai nOp khac
COng:
731.346.013
898.842.965
124.739.420
3.381.543.412
317.706.265
6.630.934.854
5.790.271.381
747.195.467
72.748.000
3.000.000
9.112.683.721
47.436.849
1.825.723.495
2.388.896.950
1.517.358.000
116.655.039
5.965.741.544
1.385.241.433
192.414.420
3.000.000
11.391.074.873
1.217.149.000
2.294.330.915
349.928.215
116.655.039
555.875.850
260.796.999
5.073.000
1.103.152.260
47.436.849
608.574.495
412.272.300
7.798.364.639
12.085.112.929 21.621.968.902 22.915.535.439 10.791.546.392
b. Phai thu
-17-
CONG TY CO PHAN KHA1 THAC CHE BIEN KHOANG SAN HAI DUONG Ban can tai chinh Khu 2, Thi tran Phu Thir, Huyen Kinh Mon Tinh Hái arcrng, CHXHCN Viet Nam
THUYET MINH BAO CAO TAI CHINH(Titp theo) Ccic thuyet tninh nay la Inc)t bç5 ph."07 hop thanh va can &roc cloc clang thoi vol ban cao tai chinh kern then
Bao cao tai chinh quSi III na'm 2017 Ket thuc ngay 30 thang 9 nam 2017
MAU SO B 09a -DN
18. Chi phi OM tra
a. Nga'n hin - Cac khoan trich truck khac: Chi phi diti sari xuat,BDDH,che ntrac,phi kiem toan
b. Dai han
gong:
19. Phai tra khac
a. Ngiin ham
SO cuOi nam
53.989.680 312.242.580
53.989.680 312.242.580
53.989.680 312.242.580
SO mil kS, DAu nam
- Kinh phi cong doan 116.216.400 112.440.000
- Thi lao HDQT, BKS, thu k' 55.000.000 55.000.000
- Cac khoan phai tra, phai nOp khac 72.488.438 51.993.700
ging: 243.704.838 219.433.700
b. Dai han
c. S noy qua hart chtra thanh than
20. Doanh thu chtra thtyc hiên
a. Ngiin mm
So' cad kS, 1)&1 Ham
Co:)ng:
b. Dai han
Co:ng:
c. Kha 'tang khong thtyc hiii dm-ye hqp d4ng vói khach hang
23. Dir pilling phai tra
a. Nein ban
Si') cuôi IcS, D'au nam
b. Dai han - Dtr phong phai tra khac: Chi phi cai tao phtich6i môi truong
13.741.609.000 13.741.609.000
COng: 13.741.609.000 13.741.609.000
24. Tai san thut thu nhIp hoan lai va thu t thu nhap hoan lai phai tra
a. Tai san thut thu nhap hart lai
b. Thu t thu nha'p hoan lai phai tra
So' cuo'i kj, Dan nam
- 18-
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI WONG Khu 2, Thi trAn Ph Thu-, Huysri Kinh Mon Tinh Hai Ducrng, CHXHCN Vi't Nam
THUYET MINH BAO CAO TAI CHiNH (T4 theo) Ccic thuyl minh nay la mOt bç3 phan hop thanh va cdn &loc clpc clang thoi voi bao ccio tai chinh kern theo
25. V6n chit so' hfru a. Bang dill chieu bien dOng cüa von chti so hint
Bao cat) täi chinh Bao cao tai chinh quji III nam 2017
Ke't thOc ngdy 30 thang 9 nam 2017
MAU SO B 09a -DN
Dan VND
Ni dung
Vein gop cita chit so• hum
Von khac dm chit so'
hint
QuS, d'au ttr phat trien
Licri nhu4n sau thue chtra phan phôi va cac qt1S7
TOng Ong
s6 dtr t4i ngay 01/01/2016
- Lãi trong nam tarot
- Quj, khen thLrang phlic Igi
- Co tirc duvc chia
St) du' t#i ngay 31/12/2016
Diéu chinh h6i t6(i)
S6 du. tti ngay 01/01/2017
- Lai nhuan trong k/(ii)
- Qu9 khen thirang phiic Igi(ii)
S6 dir cutii nam nay
17.174.100.000 536.512.500 10.981.052.704 28.691.665.204 8.905.153.363 8.905.153.363
(3.400.000.000) (3.400.000.000) (5.152.230.000) (5.152.230.000)
17.174.100.000 536.512.500 11.333.976.067 29.044.588.567 (187.315.286) (187.315.286)
17.174.100.000 536.512.500 11.146.660.781 28.857.273.281 2.571.822.529 2.571.822.529
(2.200.000.000) (2.200.000.000) 17.174.100.000 536.512.500 11.518.483.310 29.229.095.810
(i). Do di&I chinh h6i t6, Lgi nhuan sau thuê cUa Cong ty trong Warn 2015 va 2016 giam di Ian luvt la 131.960.162 VND va 55.355.124 VND; Lai nhuan sau thu6 chin phan phoi tai ngay 31 thang 12 nam 2015 \fa ngay 31 thang 12 nam 2016 giam di m6t khoan Wang (mg.
(ii). Nghi guy& Dai hi d6rig c6 dOng s6 03/NQ-DHDCD ngay 12/4/2017 dã thong qua phixang an phan phi lai nhuan nam 2016 ciia Cong ty nhu• sau:
- Trich qu-y khen thirang phiic lai vOi s6 tin la: 2.200.000.000 VND, Cong ty da hach toan toan b6 vao bao casco trong
- Tra Co tac bang tién cho cac CO dong voi mac 20% von diL 1, tuung &rang voi 3.434.820.000 VND. Cong ty dã thanh toan cho cac c6 dong va hach toan vao bao cao tai chinh nam 2016 la 3.434.820.000 VND.
- 19-
Nam nay Nam track
Nam nay Nam track
Nam nay Nam truck.
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUONG Bah can tai child) Khu 2, Thi trail Ph Thu., Fluy(s.n Kinh Mon Tinh Hai Dirang, CHXFICN ViO: Nam
THUYET MINH BAO CAO TAI CHiNH(Ti6p theo) Ccic thuyet minh nay la twit be) pkin hop thanh CIIIKYC cloc clang thQi Vol bao cao tai chinh kem theo
Bao cao tai chinh guy III nain 2017 Ket thiic ngay 30 thang 9 narn 2017
MAU SO B 09a -DN
b. Chi tiet von gop ciia chii so. hum SO cuôi ky Diu nám
- Cong ty co phan ca khi N/A khoang san Ha Giang 6.131.160.000 6.131.160.000 - Vii gop cna cac di tuang kháC 11.042.940.000 11.042.940.000
ging: 17.174.100.000 17.174.100.000
C. Cacgiao did) ye von voi cAc chii so' h&u vã phan phoi cô tke, cliia hyi nhOn
- Von clau tu CUa chn so. hull
Nam nay Nam truck
+ Vo'n gap clau Waal 17. 174. 100.000 17. 174. 100.000
+ Von gop tang trong nam
+ Van gop giarn trong nam
+ Von gap cuoi nam 17. 174. 100.000 17. 174. 100.000
+ C6 tire, loi nhuan da ch in
d. CO phi&I SO euoi I Dail Ham
- SO Inang CO phieu clang 14 pluit hOnh 1.717.410 1.717.410
- So Itiong c phieu da ban ra cong clung 1.717.410 1.717.410
+ Co phieu ph o thong 1.717.410 1.717.410
+ CO phial Lieu dai
- So luvng co phieu inual4i(co phieu guy")
- So hrong C phieu clang hru hanh 1.717.410 1.717.410
+ CO phieu 06 thong 1.717.410 1.717.410
+ CO phieu LIU dai
* M01-igia co phial clang lull lianh: 10.000d ( Mtro.i ngan Tong)
d. Co tire
- CO tire cla cong bo sau ngay ket thitc 1:Y ke toan Wain: e. Cac qu5 cOa doanh
SO (lilt! nAm Tang Giam SO cuOi ky nghi4 - Quy khen thisdng - 1.043.177.904 2.200.000.000 1.444.610.211 1.798.567.693
phiic loi g. Thu nhap vã chi phi, lai hoic hi ghi nhan trtyc tiCp vao von chfi so, hum then guy clink cila chuan mtyc he toan cii tht-.
26. Chenh tech danh gia Iii tai san
Lj/ do thay doi giira so dau nam va cuoi nam
27. Chenh lech gia
28. Ngu6'n kink phi
- Nguon kinh phi dtroc cap trong nam
- Chi sir nghiCT
- NgLICs)n1Kinh phi can lai cu6i nam
- 20 -
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUONG Bao cao tai chinh Khu 2, Th! trail Phu Thu., Huye'n Kinh Mon Bao cao tai chinh quy 111 nam 2017 Tinh Hai Dtrang, CHXHCN Vie't Nam Ket thac ngay 30 thang 9 nam 2017
THUYET MINH BAO CAO TAI CHINH (Tip theo) MAU SO B 09a -DN Cac thuyk minh nay la mOt IN3 phan hop thanh va can &roc doe clang thoi vol bao cao tai chinh kem theo
29. Cat khoin ngoai bang can del ke toan
a. Tai san thue ngoki Se cuei 1(37 Dan nam
b. Tai sin nhlan gift' hO c. Ngoai t các 14 d. Kim khi quSi, (la quS, d. No kilo doi dã xü 1S, Se tin Thai diem
- Cong ty cong trinh 86 ( Ban no. cho Cong ty mua ban no) 621.898.570 Thang 01/2013
- Cty vat tu XD va van tai Hái Phong
1.914.511.600 Thang 09/2008 ( Ban cho Cong ty mua ban no.) - DV NO Van Tam
26.527.700 Thang 11/2015 ( theo quyet dinh HDQT) - DNTM Pluto.ng Binh
54.401.109 Thang 11/2015 ( Xoa no theo quyet clinh HDQT) e. Cic thong tin khac ve cac khoan muc ngoki Bang can di lie than
30. Cac thong tin khac
VI. THONG TIN BO SUNG CHO CAC KHOAN MVC TRiNH BAY TREN BAO CAO KET QUA HOAT DONG KINH DOANH.
Dan vi tinh: VND 01. TO'ng doanh thu bin hang va cung Quy 111/2017 Quy 111/2016 09 Thing 2017 09 Thing 2016 cap dich
a. Doanh thu - Doanh thu ban
31.234.788.450 24.796.216.255 96.620.830.345 87.421.300.415 hang
+ Doanh thu
1.020.700.123 390.354.525 1.632.715.973 1.891.919.823 ban da, tho
+ Doanh thu
28.815.297.120 23.956.443.416 92.062.259.106 85.079.962.278 ban dá che bien
+ Doanh thu
1.398.791.207 449.418.314 2.925.855.266 449.418.314 ban cat nghien
COng: 31.234.788.450 24.796.216.255 96.620.830.345 87.421.300.415
b. Doanh thu di vói cac ben lien quan
c. Trtro'ng hon ghi nh4n DT cho thue tai san la tong so lien nh4n truck... 02. Cac khoan giam QuS, 111/2017 Quy 111/2016 09 Thing 2017 09 Tilling 2016 trir doanh thu
Trong do:
03. Gia von hang bin
- Gia von ciia thanh pham dã ban + Gia von clia
thanh phain dá tho
Quy 111/2017 Quy 111/2016 09 Thing 2017 09 Thing 2016
80.556.814.621 67.238.122.717
661.857.350 207.279.679 1.003.716.827 1.115.892.385
25.609.879.030 20.500.530.838
-21-
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUONG Bao do tai chinh Khu 2, Thi trail Phu Thir, Huyen Kinh Mon Bac) cao tai chinh cp4 III nam 2017 Tinh Hai Dung, CHXHCN Viet Nam Ke't thiic ngay 30 Mang 9 nam 2017
THUYET MINH BAo cAo TAI CI-liNH (Tit!) theo) MAU SO B 09a -DN Cac tintyji minh nay la nu:3t 1,0 pluin hop thanh va can duoc doc clang thO1 vol MD ccio tai chinh kem theo
+ Gia von did thanh phclin dá che' bkn + Gid von cita
thanh phcitn cat nghien
23.722.261.542
1.225.760.138
19.920.957.338
372.293.821
76.892.963.719
2.660.134.075
COng: 25.609.879.030 20.500.530.838 80.556.814.621
65.749.936.511
372.293.821
67.238.122.717
04. Doanh thu ho4t QuSr 111/2017 QuS, 111/2016 09 Thang 2017 09 Tilling 2016
dOng tai chinh - Lai tin giri, tien cho vay - Doanh thu boat Ong tai chinh khac
68.744.486 93.037.877 210.701.615
44.074.740
COng: 68.744.486 93.037.877 254.776.355
308.621.384
17.915.639
326.537.023
05. Chi phi tai chinh QuS, 111/2017 Qi4 111/2016 09 Thang 2017 09 Thang 2016
COng:
6. Thu nh4p khac
- Tiên phat thu duvc - Thu nh4p tit cho thue nha tap the
COng:
QuS, 111/2017 Qu$7111/2016
13.740.400 17.040.000
13.740.400
17.040.000
7. Chi phi khac - Tiên bi Oat, tiii cham nOp - Chi phi clong gopxâydrngcâu Cao - Cac khoan khac
QuS, 111/2017
116.655.039 23.486.336
-
QuS, 111/2016
COng: 116.655.039 23.486.336
8. Chi phi ban hang vã chi phi quart 1S7doanh nghi0
a. Cac khoan chi phi quart l doanh ngh4 Oat sinh trong - Chi phi nhan vien quail - Chi phi qt. lieu
QuS, 111/2017 QuS7111/2016
3.211.992.614 3.193.210.876
1.627.654.555
14.760.791
1.419.597.910
17.593.137
09 Tilling 2017 09 Thang 2016
16.072.600 21.850.100
26.036.364 39.920.000
42.108.964 61.770.100
09 Thang 2017 09 Thang 2016
I 1 6.65 5 .039 23.486.336
- 225.500.000
38.000.000 53.614.300
154.655.039 302.600.636
09 Thang 2017 09 Thang 2016
8.662.645.821 9.789.490.976
5.160.671.795 4.974.373.680
41.148.790 95.754.869
- 22 -
(30.000.000)
(30.000.000)
QuS 111/2017
2.607.204.431
11.649.184.195
1.753.164.433
8.377.295.524
1.803.368.082
5.381.886.032
31.572.102.697
QuS, 111/2016
2.112.896.355
9.496.744.470
1.851.574.346
7.185.608.516
2.277.580.261
4.891.287.896
27.815.691.844
QuS, 111/2017
1.130.329.957
173.655.039
173.655.039
116.655.039
QuS 111/2016
333.135.549
80.486.336
80.486.336
23.486.336
CONG TV CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUNG Bao cao tai chinh Khu 2, Thi tr'an Phu Thu, Huye;n Kinh MOn Bac) cao tai chinh quj III nam 2017 Tinh Hái Duong, CHXHCN V* Nam Ke't thlic ngay 30 Mang 9 nam 2017
MAU SO B 09a -DN Cac 11'mi/it minh nay la mat bd phan hçrp thanh va can dulcic d9c ddng thdi vai bao cao tai chinh kern theo THUYET MINH BAO CAO TAI CHiNH(Tiep theo)
87.440.075 107.100.805
125.002.913 128.935.645
1.357.134.280 1.519.983.379
1.278.416.696 855.930.533
1.278.416.696 855.930.533
quail 1j,, dt) ding van phong - Chi phi kliAu hao TSCD - Thu& phi, l phi, ti& thue dAt - Cac khoan chi phi QLDN khac b. Cac khoan chi phi ban hang Oat sink trong
- Chi phi dich vu thue ngoai - Cac khoan chi phi QLDN khac c. Cac khoin ghi giam chi phi ban hang vã chi phi quill l doanh ngh4 - Hoan nhlap dtr phong phai thu
9. Chi phi san xuAt kinh doanh theo
yeu to - Chi phi nguyen 1* vat lieu - Chi phi nhan ding - Chi phi khAu hao TSCD - Chi phi dich vçi mua ngoai - Chi phi khac bang den - Chi phi Thu6
COng:
10. Chi phi thue TNDN hin hAnii
1,47i nhu4n triferc thue
Die'u chinh cho thu nh4p chin thue
Cac khoein didu chinh tang
Chi phi khong hvp khi tinh thue'
301.602.575 331.598.491
274.601.736 258.623.895
2.884.620.925 4.129.140.041
4.294.582.187 3.149.165.449
4.294.582.187 3.149.165.449
(70.000.000) (166.720.000)
(70.000.000) (166.720.000)
09 Thang 2017 09 Thing 2016
6.209.585.798 6.307.480.333
36.435.860.262 33.329.808.620
5.146.465.825 5.546.604.500
28.081.344.769 25.198.807.000
3.697.592.187 5.254.464.714
13.377.741.015 10.577.811.596
92.948.589.856 86.214.976.763
09 Paling 2017 09 Thang 2016
3.319.017.996 7.496.947.760
416.959.341 436.486.336
416.959.341 436.486.336
245.959.341 289.486.336
- 23 -
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DU.ONG Bac) do tai chinh Khu 2, Thi tran Phu Tha, Huydn Kinh Mon Tinh Hái Dung, CHXHCN Vie't Nam
THUYET MINH BAO CAO TAI CH1NH(Tiep theo) Cac thityet minh nay la mOt b5 phcin hop thanh va cci'n Apc cl9c cljng th61 vol bcio cao tal chinh Vern theo
Thir lao 1-1DQT và BKS
Cac khoan didu chinh giam
Doanh ,thu khong chiu thue Thu likap chiu
thue Thug suat Chi phi flute
TNDN hen hanh
57.000.000
1.303.984.996
20%
260.796.999
57.000.000
413.621.885
20%
82.724.377
/71.000.000
3.735.977.337
20%
747.195.467
147.000.000
7.933.434.096
20%
1.586.686.819
VII. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BAO CAO LUt CHUYEN TIEN TC.
1. Cac giao dich kW:41g Wang tien anh hthilig den bac) cao ltru chuyen tin te trong tuceng lai
2. Cac khoan tin do doanh nghiep gift ['hung khOng (lucre sir dung
3. SO tin di vay thu trong
4. S6 tien dã thkrc tra gOc vay trong kJ/
VII. NHUNG THONG TIN KHAC.
1. Thong tin so sank
Can cir theo Bien ban Thanh tra thud ngay 30 thang 06 nam 2017 cila Cue thug tinh Hai Duang, Cong ty
dä quydt dinh digu chinh se) du' Thug va cac khoan phai ne.)p Nha nu& \fa Lçi nhuan sau thug chn phan
pho'i tai ngay 31 thang 12 nam 2016, cv thg nhu. sau:
141 ngay 31/12/2016
Bac cao tai chInh quy III nam 2017 Ket thitc ngay 30 thang 9 nam 2017
MAU SO B 09a -DN
Nam nay Nam truck
Chi tieu Ma s6
SO da bao cao Dieu chinh S6 trinh bay 14i
NO PHAI TRA' Tliu6 va cac khoan phai n(ip Nha 'luck( i) VON CHU SO Het Lgi nhuan sau thue chua phan ph6i(i)
- LNST attar phan phOi lUy ke, den cuOi kj) trtrac
- LNST chwa phan phdi kJ> nay
313 11.897.797.643 187.315.286 12.085.112.929
421 11.333.976.067 (187.315.286) 11.146.660.781
421a 5.863.642.704 (131.960.162) 5.731. 682.542
421b 5.470.333.363 (55.355.124) 5.414.978.239
(i) Thug 'Thai nev Nha nu& trong nam 2015 tang 131.960.162 (trong do, thud gia tri gia tang la
35.736.959 VND, thud thu nhap doanh nghidp la 96.223.203 VND) va thud phai nOp Nha nuov trong nam
2016 tang 55.355.124 VND (trong do, thus gia tri gia tang la 15.708.468 VND, thud thu nhap doanh
nghidp la 39.646.656 ND), cla'n ddn:
- 24 -
Ngtriri 14p bieu Ke toan truikng
20/
c)?:, 2 2 •
• GONG 1:Y Ca PHAN
KHAI THAC, eIEN KHOANG
HAI OlIONG
LIp n
0 Nguyen Him Khiem an Dung Trtin Thi Win
10 mini 2017
oc
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DU'ONG BA° cao tai chinh Khu 2, Thi tra'n Phu Thu', Huy0 Kinh Mon Bao cao tai chinh quji III nam 2017 Tinh Hai Dtrang, CHXHCN Vi't Nam Ke't thac ngay 30 thang 9 nAm 2017
THUYET MINH BAO CAO TAI CHiNH(Tiep theo) MAU SO B 09a -DN Cac thuyit minh nay la wart be) pkin hop thanh Ira ccin dzzoc doc ddng thai vai bao cao tai chinh kern theo
St) du' thud va cac khoan phai n6p Nha nuot tai ngay 31 thang 12 nam 2016 tang them
187.315.286 VND.
Lgi nhua.'n sau thud chua phan phi Iüy k ddn cu6i nam tnràc tai ngay 31 than 12 nam
2016 giam di 131.960.162 VND va s6 du Lgi nhuan sau thud chua phan phi nam 2016
giam di 55.355.124 VND.
- 25 -
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