A

;/

A'

"

'

I"\

CONG TY CO PHAN CONG NGHIEP KHOANG SAN BINH THUAN

'

BAocAo
'
TAICHINH
HOPNHAT

'

-
'

QUY I /NAM 2016

(Tu 01/01/2016 de'n 31/03/2016)

-..

Gorn cac bi~u:

1" Bang can doi ke toan
2. Bao cao ket qua ho~t d(mg kinh doanh
3 .. Bao cao hru chuy~n tien t~
4. Thuyet minh BCTC -

(Mftu
(Mftu
(Mftu
(Mftu

so B 01-DN)
so B 02-DN)
so B 03-DN)
so B 09a-DN)

CONG TY CO PHAN CONG NGHitP KHOANG SA.N 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 chinh h!fp nhdt quy I kit thuc ngay 3110312016

BANG CAN 1>61 KE TOAN

T(l-i ngay 31thang03 niim 2016
Don vj tinh: VND
TA.Is.AN
A- TAI SAN NGAN H~N
I. Ti~n va cac khoan ttrong dtrO'ng ti~n
_ 1. TiSn
~- U. Cac khoan diu ttr tai chinh ngin hi;tn
:JII. Cac khoan phai thu ngin hi;tn
- 1. PMi thu ngiin h~n cua khach hang
2. Tra tru&c cho nguai ban ngiin h~n
5. Phai thu vS cho vay ngiin h~n
6. Phai thu ngiin h~n khac
7. B phong phai thu ngiin h~n kh6 doi
IV. Hang tBn kho
1. Hang t6n kho
V. Tai san ngin hi;tn khac
1. Chi phi tra tru&c ngiin h~n
2. ThuS gia tri gia tang duqc kh~u tru
3. ThuS va cac khoan phai thu Nha nu&c
B- TAI SAN DAI~
I. Cac khoan phai thu dai hi;tn
5.' Ph<ii thu vS cho vay dai h~n
6. Phai thu dai h~n khac
II. Tai san c6 djnh
1. Tai san c6 dinh hfru hinh
- Ng_yen gia
- Gi~ tri hao mon !Uy kS
3. Tai san, c6 dinh VO hinh
-Nguyen gia
ill. B~t d{lng san diu ttr
IV. Tai san dO' dang dai hi;tn
2. Chi phi xay dl!Dg da dang
.
V. Diu tti tai chinh dai hi;in
2. Diu tu vao cong ty lien doanh, lien kSt
VI. Tai san dai hi;tn khac
1. Chi phi1ra tru&c dai h~n
TONG CQNG TAI SAN

Ma

Thuy~t

s&
100
110
111
120
130
131
132
135
136
137
140
141
150
151
152
153
200
210
215
216
220
221
222
223
227
228
230
240
242
250
252
260
261
270

minh

V.01

V.02
V.03
V.04
V.05a

V.06

V.05b
V.07

V.08

V.09

s& cu&i nam

s& diu nam

795,462,033, 785
866,212,761,079
155,373,562,467
373,562,467
155,373,562,467
373,562,467
0
0
623,870,044, l 08
849,740,780,782
72,268,630,822
148,503,511,957
406,758,007,252
556,393,862,79 I
98,3 85,000,000
98,3 85,000,000
4 7,615,978,20 I
47,615,978,201
(1,157,572,167)
(1,157,572, 167)
1,998,398,726
1,998,398,726
1,998,398, 726
I ,998,398, 726
14,220,028,484
14,100,019,104
0
0
I 4,220,028,484
14,100,019,104
0
0
301,265,972,596
301,265,972,596
16, 146,000,000
16,146,000,000
16,000,000,000
16,000,000,000
146,000,000
I 46,000,000
115,101,376,653
115,101,376,653
9,749, I 76,653
9, 749, I 76,653
16,458,286,843
16,458,286,843
(6,709,110,190)
(6,709,110,190)
105,352,200,000
105,352,200,000
105,352,200,000
105,3 52,200,000
0
0
169,987,595,943
169,987 ,595,943
169,987,595,943
169,987,595,943
0
0
0
0
31,000,000
31,000,000
31,000,000
3 1,000,000
1,167,478,733,675 1,096, 728,006,381

"-1'
....

CONG TY CO PHAN CONG NGHiltP 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 h<!JJ nhat quy I kit thuc ngay 3110312016

Ma

NGUONVON

.. ,
.

SB

C- NQ PHAI TRA
I. NQ' ngiin h~n
1. Phai tra nguai ban ngin hi;1.n
2. Nguai mua tra ti~n tru&c ngin hi;1.n
3. Thu~ va cac khoan phai n<)p Nha nu&c
4. Phai tra nguai lao d<)ng
,.5. Chi phi phai tra ngin hi;1.n
~.. 9. Phai tra ngin hi;1.n khac
= 1 LQuy khen thmmg phuc lqi
II. NO' dai ban
'"'
1. Phai tra nguai ban dai hi;1.n
8. Vay va nq thue tai chinh dai hi;1.n
n-y6N cHiJ
.
I. VBn chu sO' hfru
1. v6n g6p cua chU s& hfru
- c6 phdu ph6 thOng c6 quydn bdu quyit
8. Quy d~u tu phat tri~n
10. Quy khac thu<)c v6n chu s& hfru
11. Lqi nhu?n sau thu~ chua phan ph6i

Thuy~t
minh

SB cuBi nam

SB cuBi nam

4lla
418
420
421

187 ,944,809 ,595

123,764,882,322
94,678,515,054
17,981,019,553
8,404, 154, 703
160,000,000
0
2,480,633,360
60,559,652
64,179,927 ,273
62,921,927,273
1,258,000,000
979,533,924,080
979,533,924,080
934,273,578,000
934, 273, 578, 000
849, 189,834
283,063,278
39,526,510,886

118,271,114,220
54,091,186,94 7
25,374,077,659
17,981,019,553
8, 134,896, 723
60,000,000
0
2,480,633 ,360
60,559,652
64,179,927,273
62,921,927,273
1,258,000,000
978,456,892,161
978,456,892, 161
934,273,578,000
934,273,578,000
849, 189.834
283,063 ,278
38,449,478,967

- LNST chua phan ph6i !Uy M adn cu6i kY

tru&c

421a

38,449,478,967

26, 129,908, 699

-LNST chua phdn ph6i kY nay

13. Lgi ich cua c6 dong khong ki~m soat
II. NguBn kinh phi va quy khac
- TONG CQNG NGUON VON

42Jb
429
430
440

1,077, 031,919
4,601,582,082
0
1,167,478,733,675

12,319,570,268
4,601,582,082
0
1,096, 728,006,381

..

300
310
311
312
313
314
315
319
321
330
331
338
400
410
. 411

somru

V.lOa
V.11
V.12

V.13

V.lOb

V.13

/,(ip ngc/1 31 thcing 03 17llm 20 16

-"

\g m'ri l~p bic11

K~ to{rn tnl'O'ng

.~~t(L--:\(; t \' ~: ~ TH~ Tl. Y l~'.T

VO

'

...

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 chinh h{J'p nhO,t Quy I Mt thuc ngay 3110312016

BAO cAo KET QUA HO~ T D(>NG KINH DO ANH

Tir 01/01/2016 d~n 31/03/2016

Ma Thuy~t

CHI TIEU

...,

s6

Quy nay nam

nay

minh

1. Doanh thu ban hang va

l
VI.01
69,304,437,395
cung dp d~~-~_y__________
2. Cai:. khoan giam trir
0
2
doanh
tJrn

-- ---... --- ----- - ---------- ......... ---.........

3. Doa.nh thu thuan ve
'
. ' :_:.
'
f.
69,304,437,395
ban ha!}g va cung cap
10
dich V\l__~--------68,104,343,595
11
VI.02
4. Gia vBn hang ban

Quy nay nam

tnr6'c

Luy ke tir dAu

nam d~n quy
nay nam nay

Luy ke tir diu

nam d~n quy
nay nam trU'cYC

18,457,344,614

69,304,437,395

18,457 ,344,614

0 1

--~--l -

!-------~-----

18,457,344,614

69,304,437,395

18,457 ,344,6 J 4

17,570,538,010

68,104,343,595

17,570,538,010

1,200,093,800

886,806,604

1,200,093,800

838,000,000

46,675,185,537

838,000,000

-- -----

5. LQ'i nhu~n g{>p ve ban

20
_!1.ang va cung dp~_i~h ! _\l ___ ------- 6. Doanh tbu ho~t d{>ng
VI.03
21
tai chinh
------------------- - ----.. . 7. Chi phi tai chinh

22

- Trang a6 : Chi phi /ai

23

46,675,185,537

65,982,365

27 ,350,409

65,982,365

----- ----- ------ ..... - ............. --

10. Chi phi quan ly doanh

-~~_:_-~~~-~-h~~~:~~~---

886,806,604 :

. . . . . . .. . .. . . . . . . . . . . . . . . .

625,821,536

895, 7 57 ,534

625,821,536

13. Chi phi k~c

32

14. LQ'i nhu~n Khac

15. Tong IQ'i
toan tm6'c thu~

40

1,398,330,000 I
27 ,350,409

i
895,757,534

1,346,289,899

2,152,214,198

1,346,289 ,899

2,152,214,198 :

VI.06

nhu~nk~- --------------

50

0
---------- --- ---- -1,346,289,899
2,152,214,198

0
- -
1I
1,346,289,899
2,152,214,198 '

--------------r ------- - .............................. --

269 ,257 ,980

165,854,524

269,257 ,980

165,854,524

1,077,031,919

1,986,359,674

1,077,031,919

1,986,359,674 i

1,986,359,674

1,077,031,919

1,986,359,674

------~

i.Lqinhu~saut~vecua
ong !)'.'. m~

20. Lqi

nhu~n

- --

sau thae cua

21. Lai cO' ban tren co

LJ>_hi~u
22. Lai suy giam trel.l co

___

61

,- - -

_s;__6 dongJ<h6J!g_~~!1..1.~.<?.~!

phi~u

60

.....

- ~

_. .

1,077,031,919
---------- - ------- ------ -

.. . .~

.................................................................................................................. . . .. . . ... . . ................. --

. .;
1

62
70

71

VI.07

:~

.!

------------ -----

l8. L((i nhu~n sau thue

th u nh~p_!!2_anh !!g!!!~_p____

.c
\

16. Chi phi thue thu nh~p

51
hien
Mnh
------x-,----------17. Chi phi thue thu nh~p
52
hoan
lai

------- - - - - - - - - -.,.----- ---- --

...il
)

~~---~I.OS

..

45,885,000,000

45,885,000,000

VI.04

26
L_!!g.!!!jp
-~~--11. Lcti nhu~n thuAn tir
30
~~ d{>ng kinh doa_!!_!1.__ _ --- -------

..... ....!

0
!-----~-

I
.... j

0 ,

:,
'

CONG TY CO PHAN CONG NGHlP 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 chinh h(lp nhdt Quy I kif thuc ngay 3110312016
I ,i; n~:,i1 _I I 1!1u1w 03 111 1111

' I}

r,

._,
\ t ', I

\ l \

I I II I l \ FT

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)

>I

Al

n
-_,_,
~

.;;

.~

-.

CONG TY CO PHAN CONG NGHii::P KHOANG SAN BiNH THU~N

Di<! chi: Khu ph6 11, phuang Binh Tan, thi xa La Gi, tinh Binh Thu~n, Vi~t Nam
Bao ctio tai chinh /ufp nh&t Quy I kit thuc ngay 3110312016

BAO cAo LUU CHUYEN TIEN Tt

Tir 0110112016 ttin 3110312016
(Theo phuO'llg phtip gitin tiip)

Don vi tinh: VN D

Mas6

Chi tieu

. ' '.I. L1ru chuy~n ti~n tir hoi;it d(}ng kinh doanh
--------- . . . . . . . .
':?, Diiu chlnh ch~-;;d~kh~d;
. .... --
--..---------- ................................................................................................................................... .
J;L-;f;~-;;t,:;;.-;Jc th~-";----------------

Nam

oi ..... . . -

nay

Nam

trmrc

1,346,289,899

2,152,214,198

0
0

381, 743,673
(2, 188,51 5,53 7)

05

06

08

1,346,289,899

345,442,334

09

(78,923,583,113)

JO

11

(77, 760, 706, 786)

(38, 156,976,667)

12

(700,000,000)

14

(5,541,405,414)

20

(155,338,000,000)

(9,379,024,642)

( 42,430,272, 727)

23

24

5,000,000,000

26

27

838,000,000

1,885,53 7

30

838,000,000

9,244,912,810

31

33

0
0
0

___

- KhJ.i hao TSCD va BDSDT

____

- - - - - --- _,,....

,,,

02

---- ........................... ........................... . .. ............ .............

,_,,,_,

- Cac--khoan d phong

03

---------------""'--

- Lai,

16 tu ho~t d<)ng d~u

tu
- --

- - - - - - - - -- -----

- Chi phi lai vay

-----....----

.........---..--

3.Lpf nhu{i.n tir ho(lt tt~ng kinh doanh !ruuc thay tt/Ji
VLD

! - - - - - - - - - - - -- - -------..----------- --------

- Tang, ~i.~~-:-~.~_kh_?.~~-p~~~~~~......

.. .

- .

--- ... _ ..... .

_ _::_Tang, gian:i_~~-~-~~~-~?------ . ...
- Tang, giam cac khoan phai tra (khong kS lai vay phai
tra, thu nh~p phai n<)p)
_ ::_Tang g_iam -~~ phi__!.~~-!1!?.:~--Tin lai vay da tra

-------------

Lu14. cltuyin tiin thuJ.n tir ho(lt tt~ng siin xu&t kinh
doanh

34,673,915, I 05 ...

_!~. L1r ch.~~~~-!i~~-.!!_~?~!~.:~i~~~!!::::-.-~--.- - ..

l .Tin~-chi dS mua s~m, xay dng TSCD va cac tai san dai
21
han khac
_ :_ ___._~----..- "------- ........-----......-......-...............................................-..............................._............
2.Tin t~u tU thanh ly, nhuqng ban TSCD va cac tai san
22
dai h~n Khac
..--"""'_..,_,__ , .... _ ...............-............_.._____..,_........_,_.........._...................................-._.........

1 -~--~---'--.----- ---

_3.Tin chi c~?..-"-~~~~~~~~-~?.~~ -~~~?.'~~~?.~yj~~~

4.Tin thu hbi cho vay, ban l~i cac cong C\l nq cua don vi
khac
6.Tin thu hbi d~u tu g6p v6n vao don vi khac

- - - ----------- .. -..--........- ................. - ..................................._...............................................

_7.Ti~n t~~-~~-~!.~?.-.~~Y.:5~. ~-~Y~ .!?.'~E~~~!I ,9:1!?_~ ~~~1:1.

Luu chuyin t~~!!. thu_4.!!...!..'!..~~~!if..P..1!:..ff.J!..4'!..1-'!.. . . . . .

. III. _!-_1!.~-~~~~~!!~~.!!~?.~!~~~!~.~5~f..~~
1. Tin thu -b'r phat hanh c6 phi~u, nh~n v6n g6p cua chU
sa hfru

46,673,300,000

.. .................................................................... .......... .

1 - - - - - - ---.. ------. ---. . . . . . . . .--.. -----.. --

3. Tin thu tlr di vay

- - -------- .. -..- ........................................

_i:_Ti~tra ng g6c y~:y------. . . -.. -- . . -.. . ._. . _. . . . . . . - -..-- . . . . . . . . . . . . . . . ..?.~ .. . . . . . . -

Luu chuyin tiin thuJ.n tir ho(lt tt~ng tai chinh

40

L1ru chuy~n- ti~n th~1~-t;~;gtj-(so:io+3o+4oj

50 ........ .
. . ----------------- . ... . - . . . 60
Ti~n va t1r~g-d.;~g-~--~i-k~(7-(}:50+6o:f-6i).
----- 7o --

-~~-(-;-;:,:;g-~i;~gti~;dA~ k~

J1.?~'-?QQ,QQQ,QQQ).

J1.~~1.11,832)

}??'-~?~'-?~~'-~~?. ............ 1.~~Q~'-~32,9~8

873,562,467

12,670,721,136

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 chinh h!fp nhdt Quy I kit thuc ngay 3110312016

Ldp ngin 3 I thcing 03 mim .c)O I (i

~.

KP toirn tnron ,.,rr

\g iriri h}p bicu

... .

. )/ ~t(L--'.\(; I \ (,~ ~ Trt ! TlYl~~T

VU T

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 chinh h(J'JJ nhOi Quy I kit thuc ngay 3110312016

BAN THUYET MINH BAO cAo TAI CHiNH

Tir 0110112016 t1Jn 3110312016
I. D~C DIEM HO~T D<)NG

1. Hinh thfrc sO' hfru v6n

..,

Cong ty C6 ph&n Cong nghi~p Khoang san Binh Thu?n (sau day vi~t tit la "Cong ty") duqc thanh l?p va hoi;it
. d(>ng theo Lu?t Doanh nghi~p Vi~t Nam theo Gifty cht'.mg nh?n dang ky kinh doanh s6 3600802882 do Scl' K~
'"ho1;1ch va DAu tu tinh Binh Thu?n dp IAn d&u vao ngay 22 thang 04 nam 20 I 0. Cong ty da dang ky stra d6i
-9-"ifty chung nh?n dang kY kinh doanh lAn thu 14.

Linh Y,\.fC ho1;1t d(>ng kinh doanh cua Cong ty la: Khai thac, kinh doanh kim lo1;1i va cac qui,ing kim lo1;1i
Tn,1 s(chfnh cua Cong ty: Khu ph6 11, phtrbng Binh Tan, thi xa La Gi, tinh Blnh Thu?n, Vi~t Nam
V6n diSu I~ cua Cong ty: 934.273.600.000 VND
2. Linh Vl}'C kinh doanh; Khai thac, kinh doanh kim lo1;1i Va cac qui_ing kim lo1;1i

-.

3. Nganh, ngh~ kinh doanh :

Ten nganh ngh~

STT

1
2
3
4
5
6.
7
8
9
10
11

- Ban buon kim 101;1i va qu?ng kim lo1;1i;

.
'.

- Khai thac cat da, soi, dftt set;

- Ho1;1t d(>ng h6 trq tnrc ti~p cho v?n tai dubng thUy;
- Ban buon nhien li~u rin long khf va cac san phfrm lien quan
- Cho thue may m6c, thi~t bi, d6 dung hfru hinh;
- Gia cong CO' khi, XU ly va trang kim 101;1i;
- Ban buon v?t li~u, thi~t bi lip di,it khac trong xay dl,l'ng;
- Nha hang va cac djch V\J ph\lC V\l an u6ng ltru d(>ng;
- Kinh doanh bftt d(>ng san, quySn SU d\}ng dftt thu(>c chu sa hfru, chu Slr d\lng hoi,ic di thue;
- Ban buon th\fc phfrm
- Ho1;1t d(>ng dich V\l h6 trq khai thac mo va qui,ing khac

4. ThOng tin v~ cac cong ty con

STT
Ten Cong ty con
Co~g

ty TNHH Nang luqng xanh KSA

Cong ty TNHH MTV Cong nghi~p khoang san Binh Thu?n BTC
Cong ty TNHH MTV Ch~ bi~n Zircon Binh Thu?n

Ty

I~

sO' hfru

90%
100%
100%

II. KY KE TOAN, DON VJ TIEN TE SU D\JNG TRONG KE TOAN

Ky k~ toan natn.cua Cong ty bit d&u tu ngay 01/01 va k~t thuc vao ngay 31/12 hang nam.

Dcmyi tiSn t~ su d\lng trong ghi chep k~ toan la d6ng Vi~t Nam (VND)

\I
!JI

\I

Ty I~ bi~u
quy~t

90%
100%
100%

CONG TY CO PHAN CONG NGHI.P KHOANG SAN BiNH THU~N

Dia chi: Khu ph6 11 , phuang Binh Tan, thi xii La Gi, tinh Binh Thu~n, Vi~t Nam
-

Bao cao tai chinh h!fp nhfit Quy I kit tltuc ngay 3110312016

III. CHUAN MVC

vA CHE D(> KE TOAN AP DVNG

Cid ti~ ki toan tip d1:1ng

....

Cong ty ap di,mg ChS d9 kS toan doanh nghi~p ban hanh theo QuySt djnh so 15/2006/QD-BTC ngay
20/03/2006 ctia B9 Tai chinh, cac thong tu vS vi~c hu6ng dfrn, sti'a d6i, b6 sung ChS d(> k~ toan doanh nghi~p
va cac quySt djnh ban hanh chuAn mi,rc kS toan Vi~t Nam, cac thong tu hu6ng dfrn, sti'a d6i, b6 sung chuAn
mc kS toan Vi~t Nam do B9 Tai chinh ban hanh c6 hi~u Jc d~n thai diSm k~t thuc nien d(> kS toan l~p bao
cao tai chinh nam .
. ~ 'F';'yen bJ vi vifc tuan thu chuJn mlJ'C ki toan Va chi ti~ ki toan
Gong ty da ap di,mg cac chuAn mi,rc kS toan Vi~t Nam va cac van ban hu6'ng dfrn chuAn m1,rc do Nha nu6c da
ban hauh. Cac bao cao tai chinh hqp nhllt duqc I?p va trinh bay theo dung mQi quy djnh cua ttrng chuAn m1,rc,
thong tu hu&ng dfrn thc hi~n chuAn mc va chS d9 kS toan hi~n hanh dang ap d1,mg.
mnh tkfrc sJ ki toan ap d1:1ng
Cong_!Y ap dng hinh thi'.rc s6 kS toan: Tren may vi tinh.
IV.

cAc cHiNH sAcH Kt TOAN AP DVNG

1. Nguyen tic ghi nh~n cac khoan ti~n va cac khoan tU'O'ng dU'O'ng ti~n:

1.1. Nguyen tiic ghi nh{i,n ctic khoan tiin

Cac nghi~p V\l kinh tS phat sinh bing ngoi;ti t~ duqc quy d6i ra d6ng Vi~t Nam theo t)' gia giao djch th1Jc t~ cua
ngan hang giao djch ti;ti thai diSm phat sinh nghi~p w. Toan b(> chenh l~ch t)' gia h6i doai phat sinh trong ky
ctia ho~t d9ng san xullt kinh doanh, kS ca hoi;tt d<)ng d&u tu xay dvng ca ban dugc hi;tch toan ngay vao chi phi
tai cbinh ho~c doanh thu hoi;tt d(>ng tai chinh trong ky
Ti;ti thai diSm cu6i nam tai chinh cac khoan mvc tiSn c6 g6c ngoi;ti t~ duqc quy d6i theo t)' gia rnua vao c(1a
Ngan hang thuong mi;ti nai doanh nghi~p ma tai khoan ti;ti thcJi diSm kSt thuc nen d(> kS toan. Chenh l~ch tY
gia thi,rc tS phat sinh kY va chenh l~ch t)' gia do danh gia li;ti s6 du cac khoan mvc tiSn t~ ti;ti thcd diSrn cu6i
nam d~ kSt chuysn vao doanh thu ho~c chi phi tai chinh trong ky.
1.2. NguYen tiic ghi nlt{i,n cac khoan ttrung tltrung tiin: Cac khoan tuO'ng dtrO'ng tiSn la cac khoan d~u w
ng~n hi;tn khOng qua 3 thang c6 kha nang chuySn d6i d dang thanh tiSn va khong c6 nhiSu rui ro trong chuy~n
d6i thanh tiSn ks ttr ngay mua khoan d&u tu do ti;ti thai dism bao cao.
2. Nguyen tic ghi nh~n hang tAn kho:

2.1. Nguyen tiic tltinh gid hang tJn kho: Hang t6n kho duqc tinh theo gia g6c. Trm'mg hgp gia tri thu&n c6
thS thc hi~n duqc thllp hon gia g6c thi ph,ai tinh theo gia tri thu&n c6 thS thvc hi~n duqc. Gia g6c hang t6n
kho bao g6m chi phi mua, chi phi chS biSn va cac chi phi lien quan trc tiSp khac phat sinh dS c6 duqc hang
t6n kho adia diSm va tri;tng thai hi~n ti;ti.
Gia g6c ctia ii~ng t6n kho mua ngoai bao g6m gia mua, cac loi;ti thuS khOng duqc hoan li;ti, chi phi v?n chuy~n,
b6c xSp, bao cfuan trong qua trinh mua hang va cac chi phi khac c6 lien quan trvc tiSp dSn vi~c mua hang t6n
kho.
2.2. Phtrung phap xtic tljnh gia trj hang tJn kho: Gia tri hang t6n kho cu6i ky duqc xac djnh theo phuong
phap binh quaQ gia quySn.
2.3. Plttrung phap hflch totin hang tJn kho: Cong ty ap dvng phuong phap ke khai thucmg xuyen dS hi;tch
toa~hang t6n kho.

CONG TY CO PHAN CONG NGHI~P KHOANG SA.N BiNH THU~N

Dia chi: Khu ph6 11 , phuemg Binh Tan, thi xa La Gi, tinh Binh Thu~n, Vi~t Nam
Bao c<io tai cltinh h!J'p nhdt Quy I kh thuc ngay 3110312016

2.4. L{i.p dlf phimg giam gi<i hang tan klto: D phong giam gia hang tbn kho duqc l?p vao thai diSm cu6i
nam Ia s6 chenh !~ch gifra gia g6c cua hang tbn kho I&n han gia tri thufrn c6 thS thvc hi~n duqc cua chung.
Phuang phap I?p d phOng giam gia hang tbn kho Ia I?p theo s6 chenh l~ch gifra s6 dv phong phai l?p nam
nay v&i s6 d phong da I?p nam tnr&c chua su di.mg hSt d~n dSn nam nay phai l?p them hay hoan nh?p.
3. Nguyen t~c ghi nh~n cac khoan phai thu thll'ong m:;ii va phai thu khac:
3.1. Nguyen tiic ghi nh{i.n: Cac khoan phai thu khach hang, khoa.n tra tm&c cho ngm':ri ban, phai thu n(>i b(>, va
cac khoan phiii thu khac t?i thai diSm bao cao, usu:

...

. ,_ -:Co thai h?n thu hbi ho~c thanh toan du&i

1

1 nam duqc phan lo?i la Tai san ngiin hi:tn.

\ Co _thai h?n thu hbi ho~c thanh toan tren 1 nam duqc phiin lo?i la Tai san dai h?n.

3.2. i(lp dlf phbng phai thu kho ilbi: D phOng nq phai thu kh6 doi thS hi~n phfrn gia tri d1,r ki~n bi t6n th~t
CUa caC khoan OQ' phfii thu CO kha nang khong dUQ'C khach hang thanh toan dfii VO'i cac khoan phai thu t?i thcri
diSm I?p bao cao tai chinh hqp nhk
D p~ong phai thu kho doi duqc I?p cho tung khoan nq phai thu kh6 doi can Clr vao tu6i nq qua h?n cua cac
khoan nq ho~c d kiSn muc t6n thfrt c6 thS xay ra c1,1 thS nhu sau:
D6i v&i nq phili thu qua h?n thanh toan thc hi~n theo dung hu6ng d~n t?i Thong tu s6 228/2009/TT-BTC
ngay 07/12/2009 cua B(> Tai chinh c1,1 thS nhu sau:

+ 30% gia tri d6i v&i khoan nq phai thu qua h?n tu tren 6 thang dSn du&i I nam.
+ 50% gia tri d6i v&i khoan nq phai thu qua h?n tu 1 nam dSn du6'i 2 nam.
+ 70% gia tri d6i v&i khoan nq phai thu qua h?n tu 2 nam dSn du6'i 3 nam .

. + 100% gia tri d6i v6'i khoan nq phai thu tu 3 nam tr& len.
T?i thai diSm 30/6/2015, Cong ty danh gia khong c6 khoan cong n9 phai thu nao cfrn phai trich l?p d1,r phong.

4. Nguyen t~c ghi nh~n va kh~u hao tai san c6 djnh:

4.1. Ng_uyen tiic ghi nh{i.n TSCD him hinh
Tai san~c_6 djnh duqc ghi nh?n theo gia g6c. Trong qua trinh su dt,mg, tai san c6 dinh duqc ghi nh?n theo
nguyen gia, hao moo luy ks va gia tri con l?i.

4.2. PhU'ung -phiip khdu !tao TSC/J huu hinh: Khfru hao duqc trich theo phuang phap du611g th~ng. Thai
gian khfru hao phu hqp v&i ThOng tu s6 45/2013/TT-BTC ngay 25/04/~013 cua B(> Tai chinh va du'Q'c u6'c tfnh
nhu sau :
Phuang ti~n v?n tai
ThiSt bi van phong

06 - 10 nam
.

Cac tai san khac

03 - 05 nam
03 - 05 nam

5. Nguyen tii.c ghi nh~n cac khoan dAu tll' tai chinh
5.1. Nguyen tiic ghi nh{in
Khoan dfru tu vao cong ty con, cong ty lien kSt duqc kS toan theo phuang phap gia g6c. Lqi nhu?n thufrn dtrqc
chia ru cong ty con, cong ty lien kSt phat sinh sau ngay dfru tu ghi nh?n vao bao cao kSt qua ho?t d(>ng kinh
doanh. Cac khoan duqc chia khac Ia khoan giam tru gia g6c dfru tu.
'

5.2. L{i.p dlf phong cac khoan i!&u tll' tai chinh
Dlfphbng c<ic khoan i!&u Ill' tai chinh dai ht,m: Dv phong dfru tu cho m6i khoan dfru tu tai chinh bing s6 v6n
da dfru tu va tinh theo cong thuc sau:

CONG TY CO PHAN CONG NGHIP 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 h!J'P nhfi_t Quy I kit thuc ngay 3110312016

Mi'.rc di,r phOng t6n

thfit cac khoan dAu tu
tai chinh

V 6n g6p thi,rc tS
cua cac ben tc;i.i t6
chi'.rc kinh tS

v6n dfru tu cua doanh nghi~p

v6n chu
s& hfru thi,rc
c6

T6ng v6n g6p th1Jc tS cua cac

ben ti;i.i t6 ch(rc kinh tS

6. Nguyen tiic ghi nh~n va vBn boa cac khoan chi phi kbac:

...

. Chi phi tra tru6c nglln hi;i.n: La cac loi;i.i chi phi tra tru6c nSu chi lien quan dSn nam tai chinh hi~n ti;i.i thi au9c
'"-ilii nh~n vao chi phi san xufit kinh doanh trong nam tai chinh.
9 hi phi tra tru6c dai hi;i.n: La cac loi;i.i chi phi thc tS da phat sinh nhung c6 lien quan dSn kSt qua hoi;i.t d(rng
san xu.fit
_, kinh doanh cua nhi~u nien do. ks toan.
7. Nguyen tiic ghi nh~n cac khoan phiii tra thmmg mi;ti va phiii tra kbac

Cac khoan phai tra ngm'ri ban, phai tra n()i b(>, phai tra khac, khoan vay ti;i.i thai diSm bao cao, nSu:

~. C6 thm hi:tn thanh toan du6i 1 nam duqc phan loi;i.i la Nq ng~n hi;i.n.

C6 thai hi;i.n thanh toan tren 1 nam duqc phan loi;i.i la Nq dai hi;i.n.

Tai san thiSu cha Xlr ly du9c phan loc;i.i la Nq ng~n hi;i.n.

Thus thu nh~p hoan li;i.i duqc phan loi;i.i la Nq dai hi;i.n.

8. Nguyen tiic ghi nh~n vBn chu sO' hfru

v6n dfru tu cua chtl s& hfru duqc ghi nh~n theo s6 v6n th1,rc g6p cua chu s& hi:iu.
Lqi nhu~n sau thuS chua phan ph6i la s6 lqi nhu~n tir cac hoi;i.t d()ng cua doanh nghi~p sau khi trU- cac khoan
di~u chinh do ap <l\lng h6i t6 thay d6i chinh sach kS toan va di~u chinh h6i t6 sai sot tr9ng ySu cua cac nam
truac Nguye1:1 tiic ghi nh~n ca tire: Cb ti'.rc phai tra cho cac c6 dong duqc ghi nh~n la khoan phai tra trong Bang can
d6i kS toan cua Cong ty sau khi c6 thong bao chia c6 ti'.rc cua H9i d6ng quan tri Cong ty.
9. Nguf'en tiic trich l~p cac khoan dlf trfr cac quy tir IQ'i nhu~n sau tho~:
"

Lqi nhu?n sau thuS thu nh~p doanh nghi~p sau khi duqc H9i d6ng quan tri phe duy~t duqc trf ch cac guy theo
Di~u l~ Cong ty va cac quy djnh phap ly hi~n hanh, se phan chia cho cac ben di,ra tren ty I~ v6n g6p.
10. Nguyen tiic va phtrong pbap ghi nh~n doanh tho
I 0.1 Doanh thu ban hang illl't)'C ghi nh~n khi aJng thui thoa man cac ili~u ki?n sau:

- Phfrn 16n rui ro va lqi ich glln li~n v6i quy~n

nguai mua;

sa hii'u san phAm ho~c hang h6a da duvc chuySn giao cho

- Cong ty khpng con n~m gifr quy~n quan ly hang h6a nhu nguoi ~a hii'u hang h6a ho~c quy~n kiSm soat hang
h6a;
-..
- Doanh thu quqc xac djnh tuong d6i ch~c chin;
~

- Cong ty da thu duqc ho~c se thu duqc lqi ich kinh tS tU- giao dich ban hang;
- Xac djnh duqc chi phi lien quan dSn giao djch ban hang
10.2. Doanh t!i-u cung cap djch V!l duqc ghi nh~n khi kSt qua cua giao djch d6 duqc xac djnh mot each dang
tin c~y. Truang hqp vi~c cung cAp djch Y\l lien quan dSn nhi~u ky thi doanh thu duqc ghi nh~n trong ky theo
kSt:qlla phfrn cong vi~c da hoan thanh vao ngay l~p Bang Can d6i kS toan cua ky d6. KSt qua cua giao d!ch
cung dp djch Y\I duqc xac djnh khi thoa man cac di~u ki~n sau:

CONG TY CO PHAN CONG NGHlP 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 chinh h(lp nhflt Quy I

kit tltuc ngay 3110312016

- Doanh thu duqc xac dinh tuang d6i chic chin;

- Co kha nang thu duqc lqi ich kinh tS

tu giao djch cung dp djch vv do;

- Xac dinh duqc phAn cong vi~c da hoan thanh vao ngay l?p Bang can d6i kS toan;
- Xac djnh duqc chi phi phat sinh cho giao djch va chi phi d~ hoan thanh giao dich cung dp dich vt,t do

..,

PhAn cong vi~c cung dp dich

thanh.

VI,!

da hoan thanh duqc xac dinh theo phuang phap danh gia cong vi~c l10an

,_ 10.3. Doanh thu hofll il9ng tai chinh: Doanh thu phat sinh tir tiSn lai, tiSn ban quySn, c6 tU'c, l9i nhu?n du9c
. -~hia va cac khoan doanh thu ho?t d9ng tai chinh khac duqc ghi nh?n khi th6a man d6ng thai hai (2) diSu ki~n
~au:

- Co ~a nang thu duqc lqi ich kinh tS

tu giao dich do;

- Doanh thu duqc xac dinh tuang d6i chic chin.

c6 rue, !qi nhu?n duqc chia duqc ghi nh?n khi Cong ty duqc quySn nh?n c6 tU'c ho~c du9c quySn nh?n J9i
nhu?n vi~c gop v6n.

tu

11. Nguyen tiic va phtrong phap ghi nh~n chi plti tai chinh, chi phi ban bang va chi phi quan

ly doanh

nghi~p

Cac khoiin chi phi ilir(lc ghi nh~n vao chi phi tai chinh gJm:
- Chi phi ho~c cac khoan 16 lien quan dSn cac ho?t d9ng dAu tu tai chinh;
- Chi phi di vay v6n bao gbm lai tiSn vay va cac chi phi khac phat sinh lien quan trvc tiSp dSn cac khoan vay
duqc ghi nh?n vao chi phi trong J<Y. Chi phi di vay lien quan tn,rc tiSp dSn vi~c dAu tu xay d~rng ho~c san xu~t
tai sari da dang duqc tinh vao gia tri cua tai san do (dU'Q'C v6n hoa), bao gbm cac khoan lai tiSn vay, phan b6
cac khoan chiSt kh~u ho~c ph1,1 tr9i khi phat hanh trai phiSu, cac khoan chi phi phv phat sinh lien quan t6i qua
trinh lam thU tl,lc vay;
- Cac ~oan 16 do thay d6i

tY gia h6i doai cua cac nghi~p VI,! phat sinh lien quan dSn ngo?i t~;

- DI! p~~ng giam gia dAu tu chU'ng khoan.

Cac khoan tren duqc ghi nh?n theo s6 phat sinh trong ky, khong bu tru v6i doanh thu ho;;it d9ng tai chinh ..

Chi phi bdn haitg va chi phi quiin Ly doanh nghifp: la cac khoan chi phi gian tiSp pht,tc

cho ho;;it d<)ng

phan ph6i san phftm, hang hoa, cung dp djch VI,! ra thi tmang va diSu hanh san xu~t kinh doanh cua Cong ty.
M9i khoan chi phi ban hang va quan ly doanh nghi~p phat sinh trong' ky duqc ghi nh?n ngay vao bao cao k6t
qua ho;;it d9ng kinh doanh cua ky do khi chi phi do khong dem l;;ii lqi ich kinh tS trong cac ky sau.
VI,!

12. Nguyen tic va phtrong phap ghi nh~ 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 thulthu nh~p doanh nghifp (TNDN) hifn hanh: Chi phi thuS TNDN hi~n hanh th~ hi~n t6ng gia tri
cua s6 thus phai tra trong nam hi~n t;;ii va s6 thuS hoan !;;ii. Chi phi thus thu nh?p doanh nghi~p hi~n hanh
duqc xac djnh tren C(J
thu nh?p chiu thuS va thus su~t thus TNDN trong nam hi~n hanh. Thu nh?p chiu
thus khac v6i !qi nhu?n thuAn duqc trinh bay tren bao cao kSt qua ho;;it d9ng kinh doanh vi khong bao g6m
cac khoan thu nh?p hay chi phi tinh thuS ho~c du9c kh~u tru trong cac nam khac (bao g6m ca 16 mang sang,
nSu co).

sa

Vi~c xac djnh 'chi phi thuS TNDN can ctr vao cac quy djnh hi~n hanh vS thuS. Tuy nhien nhfrng quy dinh nay
thay,d6i theo tirng thai kY va vi~c xac dinh sau cung vS thuS TNDN tuy thu9c vao kSt qua k i ~m tra cua w
quan thuS co thftm quySn.

:~

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 chinh h(J'p nhdt Quy I kit thuc ngay 3110312016

Thu6 suftt thu6 TNDN 6 thang d~u nam 2015 la 22%.

Thul thu nh{ip hoiin l{li: Duqc tinh tren CO' s& cac khoan chenh l~ch t:;im thai gifra gia tri ghi s6 cua cac khoan
m1,1c tai san ho~c cong nq tren Bang can d6i k6 toan va ca sa tfnh thu6 thu nh~p. Thu6 thu nh~p hoan l:;ii c1u'qc
xac djnh theo thu6 suftt thu6 TNDN dlJ tinh se ap d1,1ng cho nam tai san duqc thu hfii hay nq phai tra du'Q'c
thanh toan. Tai san thu6 thu nh~p hoan !:;ii chi duqc ghi nh~n khi chic chin c6 du lqi nhu~n tinh thuS trong
tuang lai dS SU d1,1ng cac khoan chenh !~ch t:;im thai duqc khftu trtr.

.. ,

: Khong bu trir chi phi thu6 thu nh~p doanh nghi~p hi~n hanh v&i c.hi phi thu6 TNDN hoa.n l:;ii .

. ~. 1~. Cac nguyen tiic va phtrong phap k~ toan khac

CO' Sd l{ip b<io cao tai chinh h(J'p nh&t: Bao cao tai chinh hqp nhftt duqc l~p va trinh bay d1Ja tren cac nguyen
t~C va.phuang phap k6 toan CO' ban: CO' SO dfin tich, ho:;it d<)ng lien t1,1c, gia g6c, phu hqp, nhftt quan, th~n tr9ng,

tr9ng ~u, bu trir va c6 thS so sanh. Bao cao tai chinh hqp nhftt do Cong ty l~p khOng nh~m phan anh tinh hinh
tai chinh, k6t qua ho:;it dong kinh doanh va tinh hinh luu chuy&n tiSn t~ theo cac chu~n m1,rc ks toan, chs d9 ks
toan hay cac nguyen tic va thong I~ k6 toan duqc chftp nMn chung t:;ii cac nu&c khac ngoai Vi~t Nam.
Cac lien lien quan: M<)t ben duqc xem .la hen lien quan d6n Cong ty n6u c6 kha nang kiSm soat Cong ty hay
c6 anh hu&ng tr9ng y6u dSn cac quy6t djnh tai chinh va ho:;it d<)ng cua Cong ty.

.'.'

'\I
)

-.,.
~

.
-.

CONG TY CO PHAN CONG NGHlP KHOANG SAN BiNH THU~N

Dia chi: Khu ph6 11, phuemg Binh Tan, thi xa La Gi, tinh Binh Thu~n, Vi~t Nam

v.

Bao cao tai chinh hf/P nhdt Quy I kit thuc ngay 3110312016

THONG TIN BO SUNG CHO

cAc

KHOAN MVC TRINH BAY TRONG BANG CAN DOI

TOAN
Ti~n

01.

T(li 3110312016

-Ti~n m~t

KE

T(li 0110112016

529,386,110

9,681,377 ,071

65,892,120

141,603,436,840

595,278,230

151,284,813,911

02. ,. Phai thu khach bang

01
\ : a, Phai thu cua khach hang ngdn h(ln
= - Cong ty 1NIDI Thuong m1;1i dich vv v~n tai Suri Nguyn
- C~~g ty 1NlilI San xufrt thuong m1;1i d jch v1,1 Thien Nam Son
- Cong ty 1NlilI MTV Ch~ bi~n Cat Binh Thu~n
- Khach hang khac
b, .fhai thu cua khach hang dai h(ln
c, Phai thu cua khach hang la hen lien quan
- Cong ty CP Khoang san va VLXD Gia Lai

T(li 3110312016
65,296,466,169
0
0
28,94 I ,000,000
36,355,466,169
0
84,312,422,629
84,312,422,629

T(li 0110112016
33,868,466,885
0
0
28,941,000,000
4,927 ,466,885
0
39,505,540, 778
39,505,540,778

C{>ng

149,608,888,798

73,374,007,663

Tra trtr6'c cho ngU'Oi ban

a, Tra truuc cho nguUi bdn ngdn h(ln
.- Cong ty CP DAu tu va Phat tri~n Cong nghi~p Bao Thu
- Cong ty 1NlilI DAu tu Xay dng Ngoi nha dAu tien
-' Cong ty 1NIDI H1;1nh Van

T(li 3110312016
538,888,452,2 77
80,400,000,000
80,000,000,000
70,000,000,000

T(li 0110112016
388,888,452,2 77
80,400,000,000
80,000,000,000
70,000,000,000

~l

- CTY 1NlilI TU VAN - TK - XD - KT - PHU HOA

150,000,000,000

150,000,000,000

'~

- KEEN STEP SHIPPING LTD

- Cat d6i tu911g khac
b, Trll truuc cho nguUi ban dai h(ln
c, Tra truuc cho nguifi ban la hen lien quan
- CONG TY 1NIDI NANG LUQNG XANH KSA

2, 145,000,000
156,343,452,277
0
16, 000, 000, 000
16,000,000,000

2, I 45,000,000
6,343,452,277
0
16, 000, 000, 000
16,000,000,000

554,888,452,277

404,888,452,2 77

- Ti~n gm ngan bang

C{>ng
..

03.

C{>ng
05. Phai thu khac
a) Ngdn h(ln
-T1;1m (mg

-...

- Ky cugc, ky qu9;
- Phai thu khac.
+Le Thi Phuong Dung

+Trim Mt;znh TJ;_fmg

+ Cac &5i tw;mg khac
b) Dai h(ln
- Ky cugc, kY guy;

C{>ng

T(li 3110312016
Gia tr!
47,615,978,201
40,315,568,248
19,220,000
7,281,189,953
3, 178, 166, 666
2, 2 4 0, 000, 000
1,863,023,287
146,000,000
146,000,000
47,761,978,201

T(li 0110112016
Gia tr!
47,615,978,201
40,3 I 5,568,248
19,220,000
7,281, 189,953
3,178,166,666
2, 2 4 0, 000, 000
1,863,023,287
146,000,000
146,000,000
47,761,978,201

,;

J
/
I

CONG TY CO PHAN CONG NGHlP KHOANG SAN BINH THU~N

Dia chi: Khu phfi 11, phuang Binh Tan, thi xa La Gi, tinh Binh Thu~n, Vi~t Nam

Bao cao tai chinh hf!P nh&t Quy I kit thuc ngay 3110312016

06. Hang tan kho

- Nguyen li~u,
-Hang h6a

v~t li~u

C<)ng

T<J-i 3110312016
Gia gBc
900,000,000
1,098,398,726

T<J-i 0110112016
Gia gBc
900,000,000
24,981,181,649

1,998,398,726

25,881,181,649

. . '07. Tinh hinh tang, giam TSCD hfru hinh

Nba cfra, v~t ki~n
true

Khoan mvc
L Nguyen gid TSCD hii'u hinh
SB dtr dAu nam
SB du cuBi nam
IL Gid tri hao mon luy ki
SB dtr dAu nam
- Kh~u hao trong nam
SB du cuBi nam
IIL Gid tri con l<J-i cit.a TSCD HH
- T~i ngay dAu nam
- T~i ngay cuBi nam

Tdng c<)ng

16,458,286,843
16,458,286,843

16,458,286,843
16,458,286,843

5,845,916,031
863, 194, 159
6,709,110,190

5,845,916,031
863, 194, 159
6,709,110,190

10,612,370,812
9,749,176,653

10,612,370,812
9,749,176,653

~
:i
~

,,
I

...

"~

08. Tl~h hinh tang, giam TSCD vo hinh

Quy~n sir dvng dAt

Khoan mvc
L Ngu~n gia TSCD vo hinh
SB du dAu, nam

105,352,200,000

- Mua trong nam

SB du cuBi nam
IL Gid tri hao mon luy ki
SB dtr dAq nam
SB du cuBi nam
/IL Gia tri con l<J-i cit.a TSCD vo hinh
-T~i ngay_ftAu nam

- T~i ngay cBi nam

09. Tai siin du dang dai h<J-n
Xay dlf'ng cu Mn du dang

- Xay d1,111g c<Y piin

+}'fha may xi Titan

+kMc

TBng c<)ng

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<J-i 0110112016
169,987,595,943
150,748,197,160
19,239,398, 783

169 ,987 ,595,943

T<J-i 3110312016
169,987,595,943
150, 748, 197,160
19,239,398, 783
169,987,595,943

CONG TY CO PHAN CONG NGHljJ: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 lt!fP n!tlit Quy I k~t thuc ngay 3110312016

12. Thu~ va cac khoan phai n()p nha

DU'QoC

T(li 0110112016

T(li 3110312016

0
7,037,516,582
963,856,382
133,523,759
8,134,896, 723

0
7,306, 774,562
963,856,382
133,523,759
8,404,154, 703

a, Phai n()p

...

- Thus gia trj gia tang

- Thus thu nh~p doanh nhi~p
- ThuS thu nh~p ca nhiin
-Thus khac
C()ng

.
-

-.

'

CONG TY CO PHAN CONG NGHI:E:P KHOANG SAN BINH THU~

Dia chi: Khu ph6 11, phuemg Binh Tan, thi xa La Gi, tinh Binh Thu~, Vi~t Nam

~...

Bao ctio tai chiJilt. t/!YP n!t&t Quy I kit tltuc ngay 311031201_6

I,

14. van chii sO' hfru

a, Bang ifJi cliiiu vJn.c!tll su ltuu

"' .c'

cAc KHOAN Ml}C THU<)C VON CHU so HUu

van d~u ttr ch ii sO'
hfru

N(}i dung
sa dtr d~u nam trmrc
- Tang v6n trong nam tru&c
- Lai trong nam tru&c
-Tang khac
-Giam khac
sa dtr d~u nam nay
- Tang v6n trong nam nay
- Lai trong nam nay
-Tang khac
- Giam khac (*)
sa d lf cuai nam nay

"

Quy d~u ttr

phat tri~n

LQ'i nhu~n sau

tho~ chtra
phan phai

Quy khac
thu(k chii sO'
hfru
283,063,278
0
0

0
(15,376,714,909)

849,189,834
0
0
0
0
849,189,834
0
0
0
0

945,073,552, 786

849,189,834

283,063,278

400,083,388,546
33,973, 150,000
0
1,441,750,767
(35,612,181,618)
399,886,107,695
560,564,160,000
0

'--'---

----_,

O
0
283,063,278
0
0
0
0

54,625,582,324
0
0
0
0
54,625,582,324
0
0
0
0
54,625,582,324

LQ'i ich ciia cB

doJ?gkhOng
kiem soat
4,589,285,110
0
0
1,077,031,919
5,666,317 ,029
0
0
5,666,317,029

TBng c(}ng
460,430,509,092
33,973,150,000
0
2,518, 782,68~
(35,612,181,618;
461,310,260,160
560,564,160,000
0
0
(15,376,714,909;
1,006,497,705,251

CONG TY CO PHAN CONG NGHI~P 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

Bao cao tai chinh h<!JJ nhdt Quy I Mt thuc ngay 3110312016

VI. THONG TIN BO SUNG CHO cAc KIIOAN MVC TRiNH BAY TREN BAO cAo KET QUA
HO~T D<)NG KINH DOANH.

CONG TY CO PHAN CONG NGHI."E:P KHOANG SAN BiNH THU~N

Dia chi: Khu ph6 11 , phuemg Binh Tan, thi xa La Gi, tinh Binh Thw~n, Vi~t Nam
Bao cao tai chinh h!fp nhfzt Quy I kit thuc ngay 3110312016
VII. NHUNG THONG TIN KHAC
1. KhOng
/,dp ngc/1 31 rhcing 03 ndm 20 I (i
~....\g triri l~p

....

l(~. t o:'.111 t ruow"'

biC-11

~r~

\(;1 vC~ ~

nq TlYl~~T

VO

....

.
-.