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r---------------------------------------------'---------,I I
, CONG TY CO PHAN T~P DoAN THEP TIEN LEN ,eI I
, MST: 3 6 0 0 5 1 2 8'3 0 "I ', ----------//---------- :, ~I I, ,I I, , '
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I, G4A Khu ph&4, Phuirng Tan Hi~p, Th~nh pb&Bien Hoa, Tinh D&ngNaiI Il~ -----~---"-~----~--------~--~~---~~~
r~-~-~-~-~---~-------~---------~-----------------------,I I
, CONG TY CO PHAN T~P DoAN THEP THIN LEN ,I I
! MST: 3 6 0 0 5 1 2 8 3 0 !! ----------//---------- !, ,I I, ,I I, ,I I, II I
I II I, II I
I II I, ,I I, II I
I II I
I II I
I II I, II I
; BAo cAo TAl CHINH HOP NHAT ;I • II Ii Quy 4 nam 2015 iI I
J JI I
I JI I
I II I
I JI I, II I, ,I I
I JI I
I II I, II I
I JI I
I II I
I II I
I II I, II I
J JI I, JI I
J II I
I II I
I " ~I G4A Khu ph6 4,PhuongTan Hi~p,Thimh phf Bien Hoa, Tinh Dong Nai ~I~----~-----~-------~---------~-------~-----~-~---------~
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phirong'I'an Hiep, 'Thanh ph6 Bien Hoa, Tinh :E>6ngNai
NQIDUNG
BAo cAo TAl CHiNH HQ'P NHAT QUY 4/2015
Trang
Bao cao cua Ban T6ng Giam d6c 02-03
Bang can d6i k€ toan hQ'Pnh~t
Bao cao k€t qua hoat dQng kinh doanh hQ'Pnhat
Bao cao luu chuyen ti~n t~ hQ'Pnh~t
Thuyet minh bao cao tai chinh hQ'Pnhilt
GiM trlnh chenh l~ch s6 lieu tren bao cao k€t qua hoat dQng kinh doanh hQ'Pnhiltquy 4 flam 2015 va cung ky nam tnroc
04-05
06
,/
n
. /
07-08
09-32.\)
33-34
- 1 -
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai ehinh hop nh:it
Cho ky k~ toan ur01110/2015 d~n 31/12/2015
BAo cAo eVA BANTONGGIAM Doe
Ban T6ng Giam d6e Congty C6 phan Tap dean Thep Ti~n Len (sau day goi t~t la "C6ng ty") trinh bay Bao do ella
minh va Bao cao tai ehinh hQ'Pnh§t cua Congty eho nam tai chinh k~t thuc ngay 3] thang 12 nam 20 15.
CONGTY
Cong ty C6 ph~n Hp doan Thep Ti~n Len duoc chuyen d6itir Cong TNHH Ti~n Len e6 chung nhan dang ky kinhdoanh s6 4702000255 dp ngay 22 thang 11 nam 2001 thanh cong ty e6 phan; heat dong thea Gi§y chung nhan (tangkydoanh nghiep congty e6 phan s6 3600512830 dang ky I~n d~u ngay 18 thang 08 nam 2009, dangky thay d5i I~n thir 7
ngay 24 thang 05 nam 2013 do S6 K~ hoach va D~utu Tinh D6ng Nai dp.
TI\1 s6 eua Congty t\li: G4A, Khu ph6 4, Phuo·ng Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai.
HQI DONG QUAN TRI, BAN TONG GIAM DOC vA BAN KIEM soAT
Cae thanh vien euaHi)i d6ng Qufm tri trong nam va t\li ngay I~p bao eao nay bao g6m:
Ong Nguy€n M\lnh Ha Chu tieh
ang Nguy€n Van Quang Uy vien
Ba Ph\lm Thi H6ng Uy vien
ang Nguy€n Van Hung Uy vien
ang Ph\lm Cong Thin Uy vien
Cae thanh vien eua Ban T5ng Giam d6e dll di€u hanh Congty trong nam va t\li ngay I~p bao eao nay bao g6m:
Ba Ph\lm Thi H6ng
ang Nguy€n Van Quang
ang Duong Quang Binh
Ba Dao Thi Kim Loan
T6ng Giam d6e
Ph6 T6ng Giam d6e
Ph6 T6ng Giam d6e
K~ toan tru6ng
Cae thanh vien eua Ban Ki€m soat bao g6m:
Ba Truong Thi Thu Hi€n
Ba Le Thi H6ng Li€u
Ba Cao Thi Hoai Thu
Truong ban
Thanh vien
Thanh vien
CONG BO TRACH NHIJ):MCVA BAN TONG GIAM DOC DOl ven BAo cAo TAl CHINH HQP NHAT
Ban T5ng Giam d6e C6ng ty ehiu traeh nhi~m v€ vi~e I~p Bao eao tai ehinh hQ'Pnh§t phan anh trung th~re, hQ'p Iytinhhinh hO\lt di)ng, k~t qua hO\lt di)ng kinh doanh va tinh hinh luu ehuy€n ti€n t~ eua C6ng ty trong nam. Trong qua trinh
I?p Bao eao tai ehinh hQp nh§t, Ban T5ng Giam d6e C6ngty cam k~t dll tuan thu cae yeu du sau:
Xay d\fng va duy trl kiSm soat ni)ibi) rna Ban T6ng Giam d6e va Ban quan tr; Cong ty xae dinh la din thiSt dSdam bao eho vi~e I~p va trinh bay Bao eao tai ehinh hQ'Pnh§t khong con sai s6t tr9ng ySu do gian I~n ho~e do
nh~m I~n;
L~a eh9n cae ehinh saeh k~ toan thieh hQ'Pva ap dl,mg cae ehinh saeh nay rni)t each nh§t quan;
Dua ra cae danh gia va d~ doan hQ'Ply va th~n tr9ng;
- 2 -
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu phB 4, Phuong Tan Hi~p,Thanh phB Bien Hoa, Tinh D6ng Nai
Bao cao tai chlnh hop nht1t
Cho ky k€ toan tit 01/10/2015 d€n 31/12/2015
Neu ro cac chuan muc k€ toan dUQ"Cap dung co duoc tuan thu hay khong, co nhlrng ap dung sai lech trong y€ud€n mire cAnphai cong bB va giai thich trong Bao cao tai chinh hop nhat hay khong;
L?p va trinh bay cac Bao cao tai chlnh hop nhat tren co sa tuan thu cac Chuan m\IC k6 toan,Ch6 dl) k6 toan doanhnghiep Vi~t Nam va cac quy dinh hien hanh co lien quan d6n viec I?p va trinh bay Bao cao tai chinhhop nh<1t;
L~p cac Bao cao tai chinh hop nhat dua tren co sa hoat dl)ng kinh doanh lien rue, tru truong h91' khong th~ choring Cong ty se ti€p tl).Cho~t dl)ng kinh doanh.
Ban T6ng Giam dBc Cong ty dam bao ring cac s6 k€ toan dUQ"Cluu gill d~ phan anh tinh hlnh Utichinh cuaCong ty, v6imuc dl) trung thl,l'c,hqp Iy t~i bcit cu thai di~m nao va dam bao ring Bao cao tM chinh h91' nh<1ttuan thucac quy dinhhi~n hanh cua Nha nu6c. D6ng thai co tnich nhi~m trong vi~c bao dam an toan tai san Clla Cong ty va th\l'c hi~n cacbi~n phap thich hqp d~ ngan cMn, phat hi~n cac hanh vi gian I~n va cac vi ph~m khac.
Ban T6ng Giam dBc Congty cam k€t ring Bao cao tai chinh hqp nh<1tda: phan anh trung thl).·cva hqp Iy tinh hlnh taichinh cua Congty t~i thai di~m ngay 31 thang 12 nam 2015, k€t qua ho~t dl)ng kinh doanh va tlnh hlnh lUll chlly~n ti~nt~ cho ky k€ toan k€t thuc cung ngay, phu hqp v6i Chll~n m\Ic, Ch6 dl) k6 toan doanh nghi~p Vi~t Nam thea dungthong tu200/20 14/TT/BTC ngay 22112/2014 cua BI) tai chinh va tuan thu cac quy dinh hi~n hanh co lien quan d6n vi~cI~p va trinh bay Bao cao tai chinh hqp nhc1t.
Cam k~tkhac
Ban T6ng Giam dBc cam k€t ring Cong ty khong vi ph~m nghlaVI). cong b6 thong tin thea quy dinh t~i Thong tu s652/2012/TT-BTC ngay 05 thang 04 nam 2012 cua BI) Hi chinh huong d§n v~ vi~c cong b6 thong tin tren thj truongchUng khoan.
Ph~mThj Hang
T6ng Giam dBc
-D6ngNai, ngay 06 thang 02niim 2016
- 3 -
CONG TY CO PHAN TAp BoAN THEP TIEN LENG4A, Khu ph5 4, PhuongTan Hi~p,
Thanh ph5 Bien Hoa, Tinh f)6ng Nai
Bao cao tai chinh hop nhfit
Cho ky k~ toantir 01/10/20 15 o~n 3}1l2/20 15
BANG CAN DOl ICE TOA.NHQP NHATT~i ngay 31 thang 12 nlim 2015
Mils6
TAl SAN
100 A. TAl SAN NGAN H~N
110 I. Ti~n va cackhoan turmg duong ti~n
III 1. Ti~n
112 2, Cac khoan nrong duong tien
120 II. BAu tir tai chinh ng~n han
121 1. Chung khoan kinh doanh
122 2, Du phong giam gia chung khoan kinh doanh
130 Ill. Cac khoan phai thu ng~n han
131 1. Phai thu ngan han cua khach hang
132 2. Tra tnroc eho ngiroi ban ngin han
135 5. Phai thu v~ eho vayngan han
136 6. Phai thu ngan han khac
137 7. Du phong phai thu ngan han kho doi
139 8. Hi san thieu cho xuIy
140 IV. Hang tAn kho
141 I. Hang t6n kho
149 2. Du phong giam gia hang t6n kho
150 V. Hi san ng~n han khac
151 I. Chi phi tra truce nginhan
152 2. Thue gia tri gia tang duoc kh~u tru
153 3. Thu~ va cae khoan khae phai thu Nha nu6e
200 B. TAl SAN DAI H~N
216 6. Phai thu dai h~n khae
220 II. Hi san c6 djnh
221 1. Hi san e5dinh hii'u hinh
222 Nguyen gia
223 Gia tri hao mon luy k~
227 3. Hi san e5 oinh vo hinh
228 Nguyen gia
229 Gia tri hao mon luy k~
240 IV. Hi san do' dang dai h~n
242 2. Chi phi xay dl,rng cO'ban do dang
250 IV. BAu tu' tai chinh dai h~n
252 2. f)~utu vao eong ty lien k~t, lien doanh
260 V. Hi san dai h~n khac
261 1. Chi phi tra tnr6e dai h~n
262 2. Hi san thu~ thu nh~p hoanI~i
269 VI. LQ'i th@thu'o'ng m~i
270 TONG CQNG TAl sAN
- 4-
Thuyetminh
3
4
11
13
10
31112/2015VND
1,209,757,585,406
98,467,847,773
47,442,013,024
51,025,834,749
17,227,027,465
23,903,937,316
(6,676,909,851 )
5
314,068,237,901
266,125,982,60 I
20,359,712,121
10,620,000,000
18,286,646,512
(1,324,103,333)
6
7 765,445,675,002
860,931,279,342
(95,485,604,340)
14,548,797,265
941,399,313
9,605,037,728
4,002,360,224
6
602,100,005,064
600,000
9
339,999,924,109
216,832,702,074
355,468,409,844
(138,635,707,770)
123,167,222,035
130,115,306,720
(6,948,084,685)
8 84,687,093,916
84,687,093,916
4 164,473,677 ,883
164,473,677 ,883
II
17
12,938,709,156
12,938,709,156
1,811,857,590,470
0110112015VND
1,568,364,320,129
212,447,953,164
141,858,515,835
70,589,437,329
19,512,623,965
22,593,893,216
(3,081,269,251)
360,766,878,077
313,597,148,019
12,826,197,913
8,683,906,788
27,903,102,394
(4,816,131,331)
2,572,654,294
963,386,100,064
963,386,100,064
12,250,764,859
1,090,221,450
10,835,019,458
32),523,951
594,244,204,272
600,000
328,949,323,705
204,749,127,750
327,030,133,484
( 122,281:005,734)
124,200,195,955
130,115,306,720
(5,915,110,765)
70,628,317,919
70,628,317,919
179,308,225,018
179,308,225,018
15,357,737,630
13,349,510,811
2,008,226,819
2,162,608,524,401
CONG TY CO PHAN T~P DoAN THEP TIEN LENG4A, Khu ph6 4, Phuong'Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh Iwp nhfit
Cho ky k~ toan tCI"01II 0/20 15 d~n31112/2015
BANG CAN DOl KIt ToAN HQ'P NHATTai ngay 31 thang 12 nam 2015
(ti~p theo)
MilNGUONVON
Thuyet 31112/2015 01101120151 minhso VND VND
300 A. NQPHAITRA 971,390,423,088 1,058,205,340,181
310 I. NQ'ng~n han 970,623,302,190 1,057,5()9,319,283
311 1. Phai tra nguoi ban ngan han 14 111,265,855,973 104,363,333,421
312 2. Ngiroi mua tra tien truce ngan han 5,264,160,077 3,915,560,757
G4A, Khu pho 4, PhuOngfrart Hi~p,Thanh ph6 Bien Hoa, Tin~ !dAngNai
Bao cao tili chinh hQipnhilt, , r
Cho ky ke toan tir 0 III 0/20 15 den 31/12/2015
Luu chuy~n ti@nt uin trong I<y
Ti~n va tuongduo ngl ti~n dAuky
Anh huang cua tha dSi1)'gia h6i doai guy d6i ngoai t~
50
60
61
Ao cAo LUU CHUYEN TIEN T~ HOP NHAT(Theo phutmg p/uip gian tiip)Til' 0110112015d~n 31112/2015
(113,986,626,732) 3,356,898,160r
212,447,953,164 209,073,159,237
6,521,341 17,895,767
70 Ti@nva nrong du' ng ti~n cuAiky
D6 Thj Kim Dung
"" I~p I
Dong Nai, ngay 06 thang 02ram 2016
212,447,953,1643 98,467,847,773
K~ toan tnrong T6ng Giam D6e
- 8-
CONG TY CO PHAN T~P f)OAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'I'an Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao do tai chinh hopnhftt
Cho ky k~ toan tir 01110/2015 d~n 31112/2015
BANTHUYET MINH BAo cAo TAl CHiNH H<}PNHATTil' 01110/2015 d~n 31112/2015
1 . THONG TIN CHUNG
1.1 Hlnh thircso'hnu vAn
Cong ty C6 phan T~p doan Thep Ti~n Len duoc chuyen d6itir Cong TNHH Ti~n Len co chirng nhan dang ky
kinh doanh s6 4702000255 dp ngay 22 thang 11 nam 2001 thanh cong ty c6 phan; hoat dQng thea Gi§y chungnhan dangky doanh nghiep cong ty c6 phan s6 3600512830 dangky I§n dAu ngay 18 thang 08 narn 2009, dangky thay d6i IAnthir 7 ngay 24 thang 05 nam 2013 do S6' K~ hoach va DAu tu Tinh D6ng Nai dp.
Tru sa chinh cua Cong ty: G4A Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh D6ng Nai.
C6 phieu cua Cong ty chinh thirc dangky giao dich tai Sa Giao dich Chtrng khoan Thanh ph6 H6 Chi Minhtirngay 16 thang 03 nam 2010 voi ma giao dich la TLH.
ThOng tin v~ cac congty con, congty lien k~t clla Congty xem chi ti~t t~i Thuy~t minh s6 4c.
1.2 Nganh ngh~ kinh doanh
rA.,•
Ho~t dQng kinh doanh cua Congty g6m: j
- San xu§t s~t, thep, gang. Chi ti~t: San xuftt s~t, thep (khong san xu§t t~i trvsa);
- Ban buon kim lo~i va qu?ng kim lo~i. Chi ti~t: Ban buon slit, thep, nhom, d6ng nguyen li~ll;
- Ban Ie d6 ngil kim, son, kinh va thi~t bi I~p d~t khac trong xay dt,rng trong cac clm hang Chllyen doanh;
- Ban buon may moc, thi~t bi va phv tung may nong nghi~p;
- D~i Iy, moi gi6i, d§u gia. Chi ti~t: D~i Iy, moi gi6i thuong m~i (tru· moi gi6i b§t dQng san);
Cong ty ap dvng hlnh tMc k~ toan tren may vi tinh.
2.3 Cong cl} tai chinh
Ghi nh4n ban adu
rai san tai chinh
rai san tai chinh cua Cong ty bao g6m ti~n va cac khoan tuong duang ti~n, cac khoan phai thu khach hang vaphai thu khac, cac khoan cho vay, cac khoan d§.utu ng~ hr;mva dai h~n. T\li thai di~m ghi nh~n ban d§.u, tai si'mtai chinh dUQ"cxac dinh theo gia mua/chi phi phat hanh cQng cac chi phi phat sinh khac lien quan trl,fc tiSp dSn
vi~c mua, phat hanh tai san tai chinh do.
- 10-
CONG TY CO PHAN T~P eoAN THEP TIEN LEN
G4A, KIm ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh h9'P nh:h
Cho ky k€ toan nr01110/2015 d€n 31112/2015
NQ'phai tra tai chinh
NQ'phai tra tai chfnh cua Cong ty bao g6m cac khoan vay, cac khoan phai tra nguoi ban va phai tra khac, chi phiphai tra. Tai thai di@mghi nhan I§n d§u, cac khoan no phaitra tai chinh duoc xac dinh thea gia phat hanh congcac chi phi phat sinh lien quan true ti€p d€n viec phat hanh no phai tra tai chinh do.
Gia tri sau ghi nhdnban ctdu
Hien tai chua co cac quy dinh v€ danh gia lai cong cu tai chinh sau ghi nhan ban d§u.
2.4 Ti~n va cac khoan tuong duong ti~n
Ti€n va cac khoan tuang duang ti€n bao g6m ti€n m~t tl;liquy, ti€n gui ngiin hang, cac khoan d§u tll' ng~nhl;lncothai gian dao hl;lnkhong qua03 thang, co tinh thanh khoan cao, co kha nang chuy@nd6i d~ dang th~lI1hcac Ill'Q'ngti€n xac dinh va khong co nhi€u rui ro trong chuy€n d6i thanh ti€n.
2.5 OIC kho3ndiu tU' tai chinh
Ch(mg kboan kinh doanh rna trong do Congty n~m gifr vi m\lC dich kinh doanh duQ'c ghi s6 k€ toan thea gia g6c,bao g6m: Gia mua c9ng(+) d.c chi phi mua (n€u co) nhu chi phi moi gio-i, giao dich, cung dp thong tin, thu€, I~phi va phi ngiin hang. Gia g6c cua ch(mg khoan kinh doanh duQ'cxac dinh thea gia tri hQ'pIy cua cac khoan thanhtoan tl;lithai di@mgiao dich phat sinh. Thai di@mghi nMn cac khoan chUng khoan kinJl doanh la tho'i di€mnhad§u tu co quy€n sO'htl'u C\lth@nhu sau:
D§u tu n~m gifr d€n ngay dao hgn la cac khoan d§u tu n~m gill' d@nngay dao hl;ln(ngoai cac kh03n ch(rng khoankinh doanh) nhu: Cac khoan ti€n gui ngiin hang co ky hl;ln(bao g6m ca cac 10l;litin phi€u, ky phi@u),trai phiSu, c6phiSu uu dai ben phat hanh b~t bU9Cphai mua Il;litl;lim9t thai di€m nhAt dinh trong tuO'ng lai va dic kho~mchovay n~m gifr d€n ngay dao Iwn vo-im~lcdich thu lai hang ky va cac khoan d§u tu n~m giCi'dSn ngay dao hgn khac.
D§u tu n~m gifr dSn ngay dao hgn tl;lithai di€m bao cao, nSu:
- Ky phiSu, tin phi€u kho bl;lC,ti€n gui ngiin hang c6 thai hgn thu h6i ho~c dao Iwn khOng qua 3 thang k€ tLI'ngaymua khoan dAutu do duQ'ccoi la "tuong duang ti€n";
- C6 thai hl;lnthu h6i v6n duo-i 1 nam ho~c trong 1 chu ky kinh doanh duQ'cphiin 10l;lila tai san ng~n hgn;
- C6 thai hl;lntim h6i v6n tren 1 nam ho~c hO'n1 chu ky kinh doanh duQ'cphiin 10l;lila tai san dai hl;ln.
Cac khoan dAu tu VaGcac congty con ma trong d6 Cong ty n~m quy€n ki€m soat dll'Q'ctrinh bay thea pl1U'O'ngphap gia g6c. Cac khoi'm phiin ph6i IQ'inhu?n ma congty mt'(nh~n duQ'cill s6 lQ'inhu(in loy kS cua cac congtycon sau ngay congty mt'(n~m quySn ki@msoat dUQ'c,ghiVaGkSt qua hOl;ltd9ng kinh doanh trong nam clla corlg tymt'(.Cac khoan phan ph6i khac du'Q'cxem nhu ph§n thu h6i cua cac khoan d§u tu va dUQ'ctri1' VaGgia u'i dAutll'.
Cac khoan dAu tu VaG cac cong ty lien kSt ma trong d6 Cong ty co anh hucing dang k@duQ'c trinh bay theaphuang phap gia g6c. Cac khoan phiin ph6i IQ'inhu~ntil' s6 IQ'inhu~n thwln IGy kS clla cac congty lien kSt saungay dAu tu duQ'c phiin b6 VaGkSt qua hOl;ltd9ng kinh doanh trong nam cua Cong ty. Cac khoan phiin ph6i khacduQ'cxem nhu ph§n thu h6i cac khoan dAutll' va dll'Q'ctrlr VaGgia tri d§u tu.
D~ phong giam gia d§u tu duQ'c l(ip VaGthai diSm cu6iqui la s6 chenh I~ch gifi'a gia g6c Clla cac khoan dAli tuduQ'chl;lChtoan tren s6 k@toan Ion han gia tri thi tmo'ng ho~c gia tri hQ'pIy cua chung tgi tho'i diSm I~p dl,l'phong.
- 11 -
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph5 4, Phuong'I'an Hi~p,Thanh ph5 Bien Hoa, Tinh D6ng Nai
Bao cao tal chinh hop nhilt
Cho ky k~ toan ur 0 III0/20 15 d~n31112/2015
2.6 OlCkhoan phai thu
Cac khoan phai thu duoc trinh bay tren Bao cao tai chinh thea gia trj ghi s6 cac khoan phai thu khachhang va
phai thu khac sau khi tnr di cac khoan du phong duoc I~p cho cac khoan no phai thu kh6 doi.
DI,lphong no phai thu kh6 doi duoc trich I~p cho rung khoan phai thu kh6 doi din cu van tu6i no qua han cua cac
khoan no hoac du kien rmrc t6n thftt c6 thS xay ra.
2.7 Hang t6n kho
Hang t6n kho duoc tinh thea gia g5c. Truong hop giatrj thuan c6 thS thuc hien dU9'Cthap hon gia g5c thi hang
t6n kho duoc tinh thea gia tri thuan c6 thS thl,fc hi~n duQ'c. Gia g5c hang t6n kho bao g6m chi phi mua, chi phich@bien va cac chi phi lien quan trl,fCti@pkhac phat sinh dS c6 duQ'c hang t6n kho 6 dia diSm va tr\lng thai hi~n
Gia tri hang t6n kho duQ'c xac dinh thea phuong phap binh quan gia quy~n.
Hang t6n kho duQ'c h\lch toan thea phuong phap ke khai thucmg xuyen.
DI,lphOng giam gia hang t6n kho duQ'c I~p van thai diSm cu5i qui la s5 chenh I~ch gifi'a gia g5c clla hang t6n kho
IOnhon gia tri thuiin c6 thS thl,lc hi~n duQ'c. .
2.8 Tai san c5 djnh va kh§u hao ti'ti san c5 djnh
,
\
Tai san c5 dinh hfi'u hinh, tai san c5 dinh vo hinh duQ'c ghi nh~n thea gia g5c. Trong qua trinh su' dl,mg, tai san c5
dinh huu hinh, tai san c5 dinh vo hinh duQ'c ghi nh~n thea nguyen gia, hao mon luy k~ va gia tri con I\li./
Thu~ tim nh~p hoan l\1iduQ'c xac dinh cho cac khQ(lnchenh I~ch t\lm thai t\li ngay k~t thuc ky k~ toan nam gW'aCO'
s6 tinh thuS thu nMp cua cac tai san va nQ'phai tra va gia tri ghi s6 clla chUng cho m\lC dich I~p bao cao tai chinh.
Tai san thu~ thu nh~p hoao I\li va thu~ tim nh~p hoan I\li phai tra duQ'Cxac dinh thea thu~ su§t dl,!'tinh se ap d~lIlgcho nam tai san duQ'Cthu h6i hay n9' pMi tra duQ'c thanh toan, dl,fa tren cac mu'c thuS suM va lu~t thu~ c6 hi~u h,rc
van ngay k~t thuc ky k@toan nam.
2.10 Cbi phi tra trU"()'c
Cae chi phi tra tru6"c chi lien quao den chi phi san xu§t kinh doanh clla m(\t nam tai chinh ho~c m(\t chuky'kinh
doanh duQ'c ghi nh~n la chi phi tra tru6"c ng1l.nh\ln va duQ'Ctinh van chi phi san xu§t kinh doanh trong nam tai
chinh.
Cac chi phi da phat sinh trong nam tai chinh nhung lien quan den ket qua hO\lt :l(\ng san xui:1tkinh doanh Cllanhi~u nien d(\ kS toan duQ'c lwch toan van chi phi tra tru6"c dai Iwn dS phan b6 diin van k6t qua hO<;1td(\ng kinh
doanh trong cac nien d(\ kS toan sau.
Vi~c tinh va phan b6 chi phi tra tru6"c dai h\ln van chi phi san xu§t kinh doanh tirng ky lwch toan dU9'Ccan cll;vantinh chAt, muc d(\ tirng 10\li chi phi dS ch9n phuong phap va tieu thU'c phan b6 Iwp IY. Chi phi tra tru6"c duQ'c
phan b6 diin van chi phi san xu§t kinh doanh thea phuong phap dub"ng th1i.ng.
- 12 -
CONG TV CO PHAN T~ :l)oAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao clio Uti chinh hop nh§t
Cho ky k~ toantil' 01110/2015 d~n 31112/2015,
2.11 NQ' phai tra
Cac khoan phai tra duoc trinh bay tren Bao cao tai chinh thea gia tri ghi s6 cac khoan phai tra nguoi ban,phai tranQi bQva phai tra khac.
2,12 Yay va nQ'thue tai chinh
Cac khoan phai tra duoc trinh bay tren Bao cao tai chinh thea gia tri ghi s6 cac khoan khoan ti@nyay, no thue taichinh,
2.13 Chi phi di vay
Chi phi di yay duoc ghi nhan vao chi phi san xuat, kinh doanh trong nam khi phat sinh, trir chi phi di yay lienquan tnrc ti~p d~n viec diutu xay dung hoac san xu~t tai san do dang duoc tinh vao giatrj cua tai san d6 (duocv6n hoa) khi c6 du cac di@ukien quy dinh trong Chufrn mllc K~ toan Vi~t Nam s6 16 "Chi phi di vay".
Chi phi di yay lien quan trl,l'cti~p d~n vi~e diu tu xay d\mg ho~c san xu~t tai san dO'dang dn c6 tho'i giandu dai(tren 12 thang) d~ c6 th~ dua vaoSlr dVng thea mvc dieh dinh tru6'c ho~c ban thl duQ'ctinh vao gia tri cila tai sand6 (duQ'cv6n hoa), bao g6m cae khoan Hlitien yay, phan b6 cac khoan chi~t kh~u ho~c pl1l,ltroi khi phat Mnh traiphi~u, cac khoan chi phi phI) phat sinh lien quan t6'i qua trinh lam thil tl)Cyay.
2.14 Chi phi phai tra
Cac khoan chi phi thl,l'et~ chua phat sinh nlmng duQ'c trich tru6'c vao chi phi san xu~t, kinh doanh trong nam d~dam bao khi chi phi phat sinh thv'c t~ khong gay dot bi~n cho chi phi san xu~t kinh doanh trenCO' sO'dam baonguyen t~c ph\) hQ'Pgifra doanh thu va chi phi. Khi cac chi phi d6 phat sinh, n~u c6 chenh I~ch v6'i s6 da trich, k~toan ti~n hanh ghi b6 sung ho~c ghi giam chi phi tuang (mg v6'i phin chenh I~ch, .
2.15 VBn chii s{r hii'u
V6n diu tu eua ehu s6 hUu dUQ'eghi nh~n thea s6 v6n thl,l'eg6p eua ehu sO'huu,
Th~ng du v6n e6 phfin dUQ'eghi nh~n thea s6 ehenh I~eh 16'nhanlho~enh6 hon giua gia thV'c t~ phat Mnh vam~nh gia eb phi~u khi phat hanhcb phi~u lin diu, phat hanh b6 sung ho~c tai phat hanh c6 phi~u quy, Chi phitn,rc ti~p lien quan d~n vi~e philt hanh b6 sung e6 phi~u ho~e tai philt hanh c6 phi~u quy dUQ'eghi giam Th~ng du
, 1. 'von co phan.
C6 phi~u quy la e6 phi~u do Congty phat hanh va sau d6 mua l;;ti,C6 phi~u quy dUQ'eghi nh~n thea gia tri thVe t~va trinh bay tren Bang Can d6i k~ toan la mot khofm ghi giam v6n ehu sO'hl1'u.Cong ty khong ghi nh~n cac khoanlai (16)khi mua, ban, phat hanh ho~e huy e6 phi~u quy.
LQ'inhu~n sau thu~ chua phan ph6i la s6 IQ'inhu~n tir cae ho;;tt dong eua doanh nghi~p sau khi trlr (-) cae khoandi@uehinh do ap dvng h6i t6 thay dbi ehinh saeh k~ toan va dieu ehinh h6i t6 sai s6t trQng ySu eua eac namtt:u6'c,LQ'inhu~n sau tl1U~chua phan ph6i e6 th~ duQ'cehia eho cae nha diutu dv'a tren tY I~ g6p v6n sau khi oUQ'eD;;tihQi d6ng e6 dong thong qua va sau khi da trieh l~p cae quydv phong thea Dieu l~ Cong ty va cae quy oinh euaphilp lu~t Vi~t Nam,
C6 tuc phai tra eho cae e6 dong dUQ'eghi nh~n la khoan phai tra trong Bang din d6i kS toan eua Congty sau khic6 Nghj quySt chia e6 tuc eua D;;tihOi d6ng c6 dong Cong ty.
2.16 Ghi nh~n doanh thu
Doanh thu bim hang
- 13 -
CONG TV CO PHAN T~P f>oAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'I'an Hi~p,Thanh ph6 Bien Hoa, Tinll D6ng Nai
Bao do tai ehinh hop nhfit
ChQ ky k@toan ttl' 0 III0/20 15 o@n3 1112/2015
Doanh thu ban hangduoc ghi nhan khi 06ng thai thea man cac oi~u kien sau:
- Phan IOn rui ro va loi ich gin li~n voi quyen sa httu san pham hQ~Chang h6a oaduoc chuyen giao chon'guc)'imua;- Cong ty khong con nam gil1'quyen quan Iy hang h6a nlur nguoisa hu'u hang hoa hoac quyen kiem SQMhangh6a;- Doanh thu duoc xac dinh tuong06i chic chin;
- Cong ty aa thudiroc hoac se thuduoc loi Ich kinh t@nr giao dichban hang;
- Xac djnh dircc chi phi lien quan o€ngiao dichban hang.
Doanh thu cung cap dichV1J
Doanh thu cung cftpdich VI,I duoc ghi nhan khi k€t qua cua giao dich06 duoc xac dinhmot each dangtin cay,
Truong hop vieccung cftp dich Vl,llien quan a€n nhi~u nam thl dQanh thuouqcghi nh~n trQng nam theQ k€t quaphc1ncong vi~c oa hQan thanh VaQngay I~p Bang din 06i k€ tQan Clla nam 06. K€t qua Clla giaQ dich cung dpdich Vl,louqcxac dinh khi thoa man cac di~u ki~n sau:
- DQanh thu duqc xac dinhtuangd6i chic chin;
- Co kha nang thu duqc Iqi ich kinh t€ ttl' giaQ dich cung cftp dich Vl,ld6;
- Xac dinh duqc phan cong vi~c aa hQim thanh VaQngay l~p Bang din d6i k€ tQan;
- Xac dinh duqc chi phi phat sinh chQ giaQ dich va chi phi dS hQan thanh giaQ dich cung cftp dich VI,!d6.
DQanh thu pMt sinhtu ti~n lai, c6 tuc, Iqi nhu~n duqc chia va cac khQan dQanh thu hQ<;1tdong tai chinh khac(luqcghi nh~n khi thoa man d6ng thai hai(2) oi~u ki~n sau:
- C6 kha nang thuouqc Iqi ich kinh t€ tu giaQ dich do;
- DQanh thu duqc xac oinhwang d6i ch~c chin.
C6 tuc, Iqi nhu~nouqcchia ouqcghi nh~n khi Cong tyouqcquy~n nh~n c6w·chQ~c ouvc qlly~n nh~n Iqi nhu~ntu vi~c g6p v6n.DQanh thu kinh dQanh b§t dong san duqc ghi nh~n khi 06ng thai thoa man cac oi~u ki~n sau:
- Bfrt oong san oa hQan thanh tQan bo va ban giaQ chQnguai mua, dQanh nghi~p oa chuySn giaQ riJiro va Iqi fchg~n li~n v6'i quy~nsahuu bfrt oong san chQ nguai mua;- Cong ty khong con n~m giu quy~n quan Iy b§t oong san nhu nguaisa ha'u b§t oong san hQ~c quy~n kiSm SQMbfrt o(mg san;- DQanh thu duqc xac oinh tuang 06i ch~c chin;- Cong ty oa thu ouqchQ~c se thuouqc Iqi feh kinh t€ tu giaQ dich ban b§t oong san;
- Xac dinh ouqcchi phi lien quan o€n giaQ c4ch ban b§t oong san.
2.17 Cae khoan giam trit· doanh thu
Oic khQan giam tru dQanh thuouqc trlnh bay tren BaQ caO'tai chinh phan anh cac khQanouqc oi~u chinh giiimtru VaO'dQanh thu ban hang, cung c§p dichVI,I phat s:nh trQng k)', g6m: Chi€t kh§u thuO'ng In<;1i,giiim gia hang ballva hang ban bi tra l<;1i.
2.18 Giavan hang ban
- 14 -
CONG TY CO PHAN T~P DoAN THEP TlEN LEN
G4A, Khu ph64, Phuong'TanHi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh hop nhih
Cho ky k€ toan tir 0 III 0/20 15 d€n 31/12/2015
Gia v6n duoc trinh bay tren Bao cao tai chinh phan anh tri gia v6n cua san pham, hang h6a, dich vu, bfrt d9ng sand~u nr; gia thanh san xuat cua san pham xay I~p (d6i voi doanh nghiep xay I~p) ban trongky. Ngoai ra, can phananh cac chi phi lien quan d€n heat d9ng kinh doanh b~t d9ng san d~u nrnhu: Chi phi khau hao; chi phi sua chira;chi phi nghiep Vl,I eho thue b~t d9ng san d~unr thea phuong thuccho thue hoatd9ng (truong IWpphat sinh kh6ng16n); chi phi nhuong ban, thanh Iy b~t d9ng sand~utu, .
- Chi phi hoac cae khoan16lien quan d€n cac ho:;ttd9ng d~utu tai chinh;
- Chi phi eho yay va di yay v6n;- Cae khoan16do thay d6i ty gia h6i doai cua eac nghi~pV\l phat sinh lien quan d€n ngo:;tit~;
- D\l' phOng giam gia d~utu eh(mg khoan,
Cac khoan tren dUQ'eghi nMn thea t6ng s6 phat sinh trong nam, kh6ngbU trtf v6"idoanh tl1Uho:;ttd9ng titi chinh,
2.20 Cackhoiin thu~
Thui hi~nhimh
rai san thu€ va cac khoan thu€ phai n9P eho nam hi~n hanh va cae nam tru6"c duQ'c xac dinh biing s6 ti~ndV ki€nphai n(>peho (ho~e dUQ'ethu h6itiI) ca quan thu€, d\l'a tren cae mlfC thu€ suAt va cae lu~itthu€ c6 hi~u Il,I'cd€nngay k€t thue ky tinh thu€,
3 . TlEN vA cAc KHOAN TUONG DUONG TIEN31112/2015 01/0112015
Ti~n m~t
Ti~n gi:ringan hang
Cac khoantuangduang ti~n
VND
248,923,271
47,193,089,753
51,025,834,749
VND
178,500,637
141,680,015,198
70,589,437,329
212,447,953,16498,467,847,773
- 15 -
CONG TY CO PRAN T~P DOAN TUEP TIEN LEN
G4A, Khu ph6 4, Phtrong'Ian Hi~p,Thanh ph6 Bien Roa, Tinh DAng Nai
Bao cao tai chinh hop nh§t
Cho kY k~ toan ill 01/10/2015 d~n 31112/2015
4 . cAc KHoAN DAU rtr TAl cHiNH
31112/2015 0110112015
Gi:i gfic Gi:i tr] hQ'P ly DI}'phOng Gia gfic Gia tr] hop ly DI}'phong
22 · GJA VON HANG BANre01110/2015 dSn Til' 01110/2014 dSn
31/12/2015 31/12/2014
VND VND;
Gia v6n cua thanh pham dll ban . 263,620,661,663 211,539,693,976
Gia v6n cua hang hoa dll ban 1,028,107,262,836 875,740,223,460
Gia v6n cua dich vu dll cung dp 2,185,712,958 486,664,555
DI,I'phong giam gia hang t6n kho 95,485,604,340
1,389,399,241,797 1,087,766,581,991
23 · DOANH THU HO~T DQNG TAl CHINH
Tir 01110/2015 dSn re 01110/2014 dSn
31112/2015 31112/2014
VND VND
Lai ti~n giri, !iii cho vay v6n 642,946,238 676,0 11,505
ChiSt khau thanh toan, 11liban hang tra cham 189,116,645 54,244,835
Uli tir thanh 19cac khoan d§unr ngan han, dai han 1,341,584,933
C6 nrc, loi nhuan duoc chia 143,125,000
Lai chenh lechtY gia phat sinh trongky 710,262,684
Lai chenh I~ch tY gia do danh gia lai s6dir cu6i narn 7,994,289
Doanh thu hoat dQng tai chinh khac 13,930,063
840,057,172 2,939,159,020
24 · CHI PHI TAl CHiNH
Tir 0 III 0/20 15 dSn Til' 01110/2014 dSn31112/2015 31/12/2014
VND VNDUli ti~n vay 18,845,768,574 14,703,303,076L6 do thanb 19cac khoiin d§utu ng~n hi;ln,dai hi;ln 2,389,404,158L6 chenh I~chtY gia phat sinh trong ky 1,007,022,352 1,684,163,992u; chenh I~ch ty gia do danh gia li;lis6du cu6i ky 111,836,183 886,377r,562Dl,fpheng giiim gia cac khoan d§utu (204,764,000) ( 190,352,279)Chi phf tai chinh khac 173,413,962
19,759,863,109 19,646,310,471
- 25-
CONG TY CO PHAN T!P DO AN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'I'an Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Hoat d9ng cU,ac~ngty chu y~~ la hoat d9ngthuong mai, vi vay Congty khong thuyet minh chi phi san xuit kinhd~anh ~heoyeu to, do da:thuyet minh cacy~u t6 ella chi phi ban hangva chi phi quan Iy doanh nghieptai Thuyetmmh~27 ..
- 26-
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong'Tan Hi~p,Thanh ph6 Bien Hoa, Tinh f)6ng Nai
Bao do tai chfuh hop nhih
Cho ky k~ toantil' 01/10/2015 d~n 31112/2015
29 . THUE THU NH~P DOANH NGHltp
Thu~ thu nh~p doanh nghi~p hi~n hanh
Chi phi thue Thu nhap doanh nghieptinh tren thu nhap chju thu~nam hien hanh
Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh
TiT01110/2015 d~n31/12/2015
VND
(6,826,984.731 )
(6,826,984,731)
TiT01110/2015 d~n31/12/2015
VND
Chi phi thu~ thu nMp hoan lai tinh vao Bao cao k~t qua kinh doanh
Hoan nhap thue thunh~phoan lai phai tra 2,008,226,819
2,008,226,819
Til' 01110/2014 o~n31112/2014
VND
4,507,277.'510
4,507,277,510
Til' 01/10/2014 d~n31112/2014
VND
1,104,474,741r
1,104,474,741
30 . LAI Co BAN/LAl SUY GIAM TREN Co PHIEU
Vi~c tinh toan 11Iico ban tren c6 phieu c6 th€ phan phoicho cac c6 dong so huu c6 phan ph6 thongcua Congty
duoc thuc hien dua tren cacs6 li~u sau :
LQ'inhuan sau thu~ cua c6 dong congty me
LQ'inhuan phan b6 cho c6 phieu ph6 thOng
C6 phi~u ph6 thong luu hanh binh quiin trong nam
Liii co' ban tren c6 phi~u
31 . CONG CV TAl CHiNH
Cac IOl,licong C\l tili chinh cua Cong ty
TiT01/10/2015 d~n3111212015
VND
(183,158,564,333)
(183,158,564,333 )
80,366,480
(2,278)
31/12/2015
Gia tri s6 k~ toan0110112015
VND
Til' 01110/2014 d~n3111212014
VND
10,536,507,648
10,536,507,648
83,623,076
126
Giag6c D\f phongVND VND
Tai san tili chinhTi€n va cac khoantuangduang ti€n
Phai thu khach hang,phai thu khac
Phai thu v€ cho vayng~n h~n
f)~u tung~n h~n
98,467,847,773
284,413,229,113 (1,324,103,333 )
10,620,000,000
23,903,937,316 (6,676,909,851 )
417,405,014,202 (8,001,013,184)
NQ' phai tra titi chinh
- 27-
Gia g6cVND
212,447,953,164
341,500,850,413
8,683,906,788
22,593,893,216
585,226,603,581
D~rphong
(4,8\6,J31,331)
(3,081,269,251 )
(7,897,400,582)
Gia tri s6 k~ toan
VND VND
31/12/2015 01101/2015
CONG TY CO PHAN T!P DoAN THEP TIEN LEN
G4A, Khu phb 4, PhuongTan Hi¢p,
Thanh phb Bien Hoa, Tinh D6ng Nai
Bao cao tai chinhhop phat
Cho ky k@toan til' 0 III 0/2015 d@n31112/2015
Yay va noPhai tra nguoiban, phai tra khac
Chi phi phai tra
837,550,747,791
114,404,026,803
2,034,664,663
925,155,263,998
115,073,662,469283,031,970
1,040,511,958,437953,989,439,257
Thong tu 210/20091TT-BTC va cacguy dinh hien hanh yeudu trinh bay Bao cao taichinh va thuyet minh thongtin dbi voi cong CI,Itai chinh nhung khong dua ra cachuang d§n tU011gduong cho viec danh gia vaghi nhan gia
tri h9'P Iycua cac taisan tai chinh va no phai tra taichinh, ngoai tru cac khoantrich I~p du phong no phaithu kh6doi va du phong giam gia cac khoandc1utu chung khoandll duoc neuchi ti@ttai cac Thuyet minh lien quan. Vivay, Cong ty chua danh gia gia trihQ'Ply ciia tai san tai chinh va nQ'pMi tra tai chinh t<;lingay k@tthllc nien dQ k@
toano
Quan Iy rui ro tai chinh
Rui ro tai chinh cua Congty bao g6m riii ro thj truong, rui ro tin dl,lng va riii ro thanh khoan, Cong ty dil xay d1,lngh~ thbng ki@msoat nh~m dam baoSl,l' can bing a muc hQ'PIy gifra chi phi riii ro phat sinh va chi phi quan Iy rtIi ro,Ban Giam dbc Cong ty co trach nhi¢m theo d5i quy trlnh quan Iy riii ro d@dam baoS\f can b~ng hQ'p Iy giG'ariii ro
va ki@msoat rui ro,
Riii TOthi tTuO'ng
HO<;ltdQng kinh doanh cua Congty se chu y@uchju rui ro khi co SI,I'thay d6i vS gia, t9 gia hbi doai va lili smlt.1
Riii ro vS gia:
Cong ty chiu rui ro vS gia cua cac cong C1,lvbn phat sinh tll cac khoan dc1utu c6 phi@ung~n h\ln va dai h<;lndo tinhkhong ch~c ch~n vS gia tuong lai ciia c6 phi@udc1utu, Cac khoan dc1utu c6 phi€u dai h<;lndu'Q'cnim giG'v6inwcdich chi@nluQ'c lau dai, t\ii tho'i diem k@tthuc nam tai chinh Cong ty chua co k@hO<;lchbancac khoan dc1utll' nay,
Rui ro vS t9 gia hbi docii:
Cong ty chiu rui ro vSt.Y gia do gia tri hQ'PIy cua cac lu6ng tiSn trong tuong lai ciia mQt cong C\l tai chfnh se'bi€ndQng theo nhfrng thay d6i cua t9 gia ngo<;lit¢ khi cac khoan vay, doanh thu va chi phi cua Cong ty duQ'c th~rc hi~nh~nO'nml vi tiAn tp kh~(', veri nAnO' ViM N:lm
Rui ro vS 11lisu§t:
C~ng ty chiu riii ro vS 11lisu§t do gia tri hQ'P Iy cua cac lu6ng tiSn trong tuong lai ciia mQt cong C~Itai chfnh sebien dQng theo nhfrng thay d6i ciia 11lisu§t thi truang khi Cong ty co phat sinh cac khoan tiSn glri co ho~c khongco ky h<;ln,cac khoan vay va nQ'chiu 11lisu§t tha n6i. Congty quan Iy rui ro 11lisu§t bing cach phan tich tlnh hinhc<;lnhtranh tren thi tfU'bng d@co duQ'c cac 11lisuiit co IQ'icho ml,lCdich ciia Cong ty. '
Riii TOtin d'plg
Rui ro tin d1,lngla rui ro rna mQt ben tham gia trong mQt cong C1,ltai chinh ho~c h9'P d6ng khona co kha nana thll'ch~¢n d~Q'c n~hla~1,1 c,iia minh d§n d@n,t6n ,th§t vS tai chinh cho Congty, Cong ty co clk rui ;0 tin d\lng t~h~<;It~~ng ~?ng ,san ~uat kmh doanh (chu yeu doi v6i cac khoan phai thu khach hang) va hO<;ltdQng tai chfnh (bao g6mtlen gUt ngan hang, cho vay va cac cong CI,Itai chinh kMc).
TiI 1 namtra xu6ng
Tren 1 namd€n 5 nam Tren 5 nam
VND VNDCi)ng
VND VNDT~i31112/2015TiSn va cac khoimtuO'ng duong tiSn
98,467,847,773 98,467,847,773
- 28-
CONG TY CO PHA.N T~P DOAN TREP TlEN LEN
G4A, Khu ph6 4, Phirong'I'an Hi~p,Thanh ph6 Bien Hoa, Tinh B6ng Nai
Bao cao tai chinh hop nhftt
Cho ky k~ toan til' 01110/2015d~n31112/2015
Phai thu khach hang,phai thu khacPhai thu v@cho yayngan hanBAu tu ngan han
Rui ro thanh khoan la rui ro Cong ty g~p kh6 khan khi thirc hien cac nghia vu tai chinh do thieu v6n. Rui1'0 thanhkhoan cua Cong ty chu y~u phat sinhtil' viec cac tai san tai chinh va no phai tra tai chinh c6 cac thoi di€m dao hankhac nhau.
Thai han thanh toan cua cac khoan no phai tra tai chinh dl,ra tren cae khoan thanh toan d~1'ki~n theo hQ'Pd6ng(tren cO'sa dong ti€n Cllacac khmin g6c) nhu sau:
T~i31112/2015Yay va n9'
Phai tra nguai ban,phai tra khac
Chi phi phai tra
T~i 0110112015Yay va n9'
Phili tra nguai ban,phai tra khac
Chiphfphaitra
Tlr 1 namtra xu6ng
Tren 1 namd~n 5 nam CQnaTren 5 nam
VND VNDVND VND
837,550,747,791
114,223,456,497 180,570,306
837,550,747,791
114,404,026,803
2,034,664,663 2,034,664,663
953,808,868,951 180,570,306 953,989,439,257
925,155,263,998
114,964,192,163 109,470,306
925,155,263,998
115,073,662,469
283,031,970 283,031,970
1,040,402,488,131 109,470,306 1,040,511,958,437
c ' i?ng ty cho rang~(rc de;>t~p trung rlli1'0 d6i v6i vi~c tra n9' la th§p. Congty c6 kha nang thanh toan cac khoan nO'
den h<;1ntu dong tientU hO<;1tde;>ngkinh doanh va ti€n tl1Util' cae tai san tai chfnh dao h<;1n. .
32 . NHUNG Sl/Kl~N PHAT SINH SAD NGAy KET THUC KY KE ToAN NA.M
~on~ c6~t,r ki~n tr~mg y~u nao xay ra sau ngay I~p Bao cao tai chinh doi hOi du9'c di€u chinh haycona b6 trenBao cao tal chinh. b
- 29-
CONG TY CO PRAN T~ DoAN TIlEP TIEN LEN
G4A, Khu ph64, PhuongTan Hiep,Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao tai chinh hop nhiit
ChoIcY ke toantir 01110/2015 den 31112/2015
33 . BAo cAo B(>PH~
Bao cao bQ ph~n chinh y~u - Theo linhvue kinh doanh:
Hoat di}ng thuong TAng cQng toan
Hoat di}ng san xu~t mai Cae boat di}ng khac doanh nghi~p
VND VND VND VND
Doanh thu thuan ban hang va cung cAp dichY\I 293,441,357,426 965,373,158,595 3,094,154,564 1,261,908,670,585
Chi phi bi}phan true tiep 288.,446,918,792 1,098,766,610,047 2,185,712,958 1,389,399,241,797
Chi phi khong phan b6
LQ'inhuan gQP v~ ban hang va cung clip djch v.... 4,994,438,634 (133,393,451,452) 908,441,606 (127,490,571,212)
Tai san bi}phantnrctiep 421,325,222,025 1,386,089,7::;8,956 4,442,609,488 ., 1,811,857,590,470
TAng tai san 421,325,222,025 1,386,089,758,956 4,442,609,488 1,811,857,590,470
No phai tra bi}phan true tiep 225,884,908,303 743,123,700,490 2,381,814,295 971,390,423,088
TAng nQ'phai tra 225,884,908,303 743,123,700,490 2,381,814,295 971,390,423,088
Bao cao bi} ph~n thir y~u - Theo khu v....·cdjaly:
Tren 90%hang bantrong nuoc, do do ~ong ty khong I~p bao cao bi}phan theo khu vue dia Iy
- 30-
CONG TY CO PH AN T~P DoAN THEP TlEN LEN
G4A, Khu ph6 4,Phuong'I'anHiep,Thanh ph6 Bien Hoa, Tinh Dong Nai
Bao cao tai chinh IH)'p nhftt
Cho ky k~ toan tu01/10/20 15 d~n31112/2015
34 . NGHl~P VV vA soDU' V61 cAe BEN LIEN QUAN
Trang nam. C6ng(Y co giao dich vai cac ben lien quan nhu sau:
Tir 01110/2015 d~n31112/2015M6i quan h~
Doanh thu ban hang, cung c§pdjch v....
Cong ty C6 ph~n Thep B~c Nam Cong ty lien k~t 157,926,254,973
Mua v~t tir, hang hoa, djch v....
Cong ty C6 phan Thep B~c Nam Cong ty lien k~t 109,109,041,584
S6du vai cac ben lien quan tai ngav kit thucleY ki toan:
M6i guan h~ 31112/2015
Phai thu ti~n hang
Cong ty C6 ph~n Thep Bac Nam Cong ty lien k~t 84,402,284,428
Phai thu khac
Cong ty C6 phan TMp B~c Nam Cong ty lien k~t 6,506,403,320
Trii truce khac
Cong ty C6 phan Thep B~c Nam Cong ty lien k~t 2,665,781,772
Phiii tra ti~n hang
Cong ty C6 phan Thep B~c Nam Ceng ty lien k~t 4,933,701,091
Phai trii khac
Cong ty C6 phan Thep Bac Nam
Ong Nguyen Manh Ha
Ba Pham Thi H6ng
Cong ty lien k~t
Chu tich HDQT
T6ng Giani d6c
Ti~n yay phiii tra
Ong Nguyen Manh Ha
Ba Phl,lmThi H6ng
CM tich HDQT
T6ng Gilim d6c13,966,078,375
4,813,406,342
35 . s6LI~U soSANH
ILl' 01110/2014 d~n31112/2014
71,476,393,365
111,716,111,.837
01/01/2015
54,729,633,730
2,155,246,484
25,054,321,'893
951,098
5,094,330,000
4,773,035,148
17,874,628,831
12,699,837,186
- 86 li~u so sanh la s6 li~u tren Bao cao tai chinh cho nam tai chinh hqp nh~t k~t thtlc ngay 31 thang 12 nam2014, da dugc ki~m toan bai Congty TNHH Hang Ki~m toan AA8C.
- Nam 2015, Cong ty thay d6i Ch~ d9 k~ toan Doanh nghi~p tir Quy~t dinhs6 15/2006/QD-BTC ngay20103/2006 sang ChS d(> kS toan Doanh nghi~p theo thong tu200/2014/TT-BTC ngay 22/12/2014 cua B9 taichinh. Do d6, m9t s6 chi tieu tren bao cao tai chinh hqp nh~t nam 2014 da dugc Cong ty I~p Il,litheo thong to' s6200/20 14/TT-BTC d~ lam s6li~u so sanh v6i s6li~u nam nay, chi tiSt nhu sau:
- 31 -
CONG TY CO PH AN T~P I)OAN THEP TIEN LEN
G4A, Khu ph64, PhubngTiin Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh http nh§t
Choky k~ toantir 01/l0/20 15 d~n31/12/2015
Nam tai chinh l{~tthtlc ngh 31112/2014
Theo Bao cao I)i~u chinh Phan loai lai
trurrc davVND VND VND
135 Phai thu v~ cho vay ngan han8,683,906,788 8,683,906,788
1. Doanh thu ban hang va cung c§p djch vu 01 20 1,262,221,741,082 1,135,594,193,518 126,627,547,564Doanh thu ban hang va cung cap dich vu tang sovoi cungky nam truce la do tinh hinh kinh t~ xii hi?inam 2015 co nhieu chuyen bien t6t hon so voi narn2014 nen d~n d~n cftu v~ nguyen v~t lieu cho caccong trinh co phftncai thien,
3. Doanh thu thu§n ban hang va cung dp djch vu 10 1,261,908,670,585 1,134,774,123,481 127,134,547,104
4. Gia v6n Mng ban 11 22 1,389,399,241,797 1,087,766,581,991 301,632,659,806Doanh thu tang d~n d~n gia v6n cling tang wong(engso voi cungky namtruce.
5. LQ'inhu~n gQPv~ ban Mng va cung dp djch vI,! 20 (127,490,571,212) 47,007,541,490 (174,498,112,702)LQ'inhuan gi?Pv~ ban hang giam so v6'i cUngkYnamtru6'c Lado gia s~t thep chiu anh hu6ng cua ~iathep th~ gi6'i giam va trich dl,l'phong hang hoa tonkho nen d~n d~nnguyen nhan tren.
7. Chi phi tai chinh 22 24 19,759,863,109 19,646,310,471 113,552,638
Trong do: Chi phi liii yay 23 18,845,768,574 14,703,303,076 4,142,465,498Chi phi liii vay tang do chinh sach n6'i long cho yaycua cae ngan hang va giam liii suM cho nen doanhnghi~p yay dUQ'cnhi~u hon. so v6'i cungkY nam
Ph§n liii (16) trong cong ty lien k~t, lien doanhtru6'c.
8. 24 (9,778,568,617) 93,044,602 (9,871,613,219)
9. Chi phi ban hang 25 27 12,135,240,711 10,767,108,763 1,368,131,948