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I I II I I I I I I I I I I I BAa cAD TAl CHrNH Hc;JP N~T CONG TV c6 PAAN YAy lAP £)1t;N I Cho narn tal chinh ket thuc ngay 31/12/2016 (da dlJc;1C ki~m toan)
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IIIIIIIIIIIIIII
BAa cAD TAl CHrNH Hc;JP N~TCONG TV c6 PAAN YAy lAP £)1t;N I
Cho narn tal chinh ket thuc ngay 31/12/2016(da dlJc;1Cki~m toan)
C6ng ty C6 ph'n Xfiy lApDifn Ise 18Ly Van Phac, Phuong Cat Linh, Qu~n f>6ng f>a, Thanh ph6 Hli NQi
NQIDUNG
Bao cao cua Ban T6ng Giam d6c
Trang
02 - 03
.~04
05 - 44
05 - 07
08
09 - 10
II - 44
IBao cao kiam roan dQc l~p
Bao cao tai chfnh hQP nhAt
Bang ciin d6i k8 toan hQP nhAt
Bao C80 k~t qua hoat dong kinh doanh hQPnhAt
Bao cao hru chuy~n ti~n t~ hQP nhAt
Thuy~t minh Bao cao tai chlnh hQP nhAt
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IIIIIIIIIIIII
Cong ty c6 ph§n Xay lAp Difn IS6 18 Ly van Phuc, Phuong Cat Linh, Quan D5ng Da, Thanh ph5 Ha NQi
BAo cAo CVA BAN TONG GIAM DOC
Ban T6ng Giam d6c Cong ty cs phdn Xay I~p Di~n I (sau day goi t~t la "Cong ty") trlnh bay Bao cao cua mlnh va Baocao tai chinh hQ'Pnhllt cua Cong ty cho nam Utichfnh k€t thuc ngay 31/12/2016.
CONGTY '('
Cong ty CO phdn Xay I~p Di~n 1 duoc thanh I~p va hoat dQng theo GiAy clnrng nhan dang ky kinh doanh s60103008651 do S6 K€ hoach va Ddu nr thanh ph6 Ha NQi cap Ian dh ngay 20 thang 7 nam 2005, dang ky thay d6i Idnthir 15 ngay 13 thang 10 narn 2016 voi s8 GiAy clnmg nhan dang ky kinh doanh 0100 100745.
Tru s6 chlnh cua Cong ty duoc d~t tai: se 18 Ly Van Phuc, Phuong Cat Linh, Quan D8ng Da, Thanh ph5 Ha NQi.
HOI DONGQUANTRI, BANTONGGIAM DOCvA BANKIEM SOAT
Cac thanh vien cua Hoi d6ng Quan tri trong nam va t<;lingay I~p bao cao nay bao g6m:
Ong Trinh van Tu§n
Ong vo van T(r
Ong v~ H6ng Quang
Cng Nguy€n Minh D~
Ba Nguy€n Thi Huong
Chu tich
Ph6 Chu tich
Thanh vien
Thanh vien
TMnh vien
Cac tMnh vien cua Ban T6ng Giam d8c da di~u Mnh Cong ty trong nam va t~i ngay l~p bao cao nay bao g6m:Ong Trinh van Tu§n
Cng VOVan T(r
Ong D~ng van NghYa
Ong v~ H6ng Quang
Ong Nguy€n Nh~t Tan
Ong Nguy€n Minh D~
T6ng Giam d6c
Ph6 T6ng Giam d6c
Ph6 T6ng Giam d8c
Ph6 TOng Giam d6c
Ph6 T6ng Giam d6c
Ph6 T6ng Giam d8c
Cac tMnh vien cua Ban Ki6m soat bao g6m:
Ba Nguy€n Thj Hai Ha Tru6ng ban
Ong Nguy~n Anh Tu§n
Ong Nguy~n Quang VO
Thanh vien
Thanh vien
KIEM ToAN vrEN
Cong ty TNHH Hang Ki~m toan AASC da thl!c hi~n ki~m toan cac Bao cao tai chlnh hQ'Pnh§t cho Cong ty.
2
Cling ty ce phAnXay llip Di~n Is6 18 Ly Van Phuc, Phuong Cat Linh, Quan D6ng Da, Thanh ph6 Ha Nl)i
C()NG80 TRAcH NID¥M CVA BANTONGGIAM DOCeOI VOl nAo cAo TAl CHINHHQ'PNHAT
Ban Tong Giarn d6c Cong ty chiu trach nhiern v~ viec I~p Bao cao tai chlnh hop nhAt phan anh trung thuc, hop Iy tlnhhlnh tai chlnh, k~t qua hoat c:1l)ngkinh doanh va tlnh hlnh hru chuyen ti~n t~ cua Cong ty trong narn. Trong qua trlnh I~pBao cao tai chlnh hop nhAt, Ban T6ng Giarn d6c Cong ty cam k~t da tuan thu cac yeu cau sau:
Xay dung va duy trl kiem soat nl)i bl) rna Ban T6ng Giam d6c va Ban quan tri Cong ty xac dinh Iii can thiSt d€dam bao cho vi~c I~p va trlnh bay Bao cao Uti chinh hgp nhAt khong con sai s6t tr(;mg y~u do gian I~n ho~c donh§m I~n;Lila chQn cac chlnh sach ke toan thich hgp va ap d~tng cac chlnh sach nay mQt cach nhat quan; .,1
Dua ra cac danh gia va dll doan hgp Iy va th~n tr~mg;
Neu rei cac Chudn mllC ke toan dugc ap dl,mg c6 duqc tuan thu hay khong, c6 nhCtng ap d\lng sai I~ch tn;>ngy~lId~n mirc cdn phiii cong b6 vAgiiii thlch trong Bao cao tai chinh hqp nhAt hay khong;
L~p va trlnh bay cac Bao cao tai chinh hqp nhAt tren co s6 tuan thu cac Chu§n mllC kS toan, ·ChS dl) kS toandoanh nghi~p Vi~t Nam va cac quy djnh phap Iy co lien quan den vi~c I~p va trinh bay Bao cao tAichinh;L~p cac Bao cao rai chinh hgp nhAt dlla tren co s6 hOllt dl)ng kinh doanh lien t\lC, trir truOng hqp khong th~ chorang Cong ty se tiSp tl,IchOllt dQng kinh doanh.
Ban T6ng Giam d6c Cong ty dam bao r~ng cac s6 ke toan dugc luu gift d€ philO anh tlnh hinh rai chlnh cua Cong ty,v6i mirc c:1Qtrung th\l'c, hqp Iy tlli bAt cir thOi diem nflO va dam bao r~ng Bao cao tai chinh hqp nhAt tuan th(1cac quydjnh hi~n hanh clla Nha nu6c. D6ng thai c6 trach nhi~m trong vi~c bao diim an toan tai san cua Cong ty va thllc hi~ncac bi~n phap thlch hgp d~ ngan ch~n, phat hi~n cac hanh vi gian I~n va cac vi phllm khac.
Ban T6ng Giam d5c Cong ty cam ket r~ng Bao cao tAi chinh hqp nhAt da phan anh trung th\lC va hgp Iy tlnh hlnh taichinh cua Cong ty tlli thai di€m ngay 31/12/2016, kSt qua hOllt dQng kinh doanh va tlnh hlnh lUll chuyen ti€n t~ chonam tAi chlnh kSt thuc cung ngay, phu hqp v6i Chu§n mllC kS toan, ChS dQ kS toan doanh nghi~p Vi~t Nam va tuan tMcac guy dinh phap Iy c6 lien quan den vi~c I~p va trlnh bAyBao cao tai chinh.
Cam k~t khac
Ban T5ng Giam d5c cam ket rang Cong ty khong vi ph11mnghia Yl,I cong b5 thong tin theo quy djnh tlli Thong tu s5155/20 151TT-BTC ngay 0611 0/20 15 cua BI) Hi chinh huang d~n cong b6 thong tin tren Thj truOng chirng khoan.
Thay m~t Ban T6ng Giam ct6c
~6=f:;~i"'i1d5cHd N(ji, ngay 22 thang 03 nam 2017
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(aa!!fse. I 135/20 17/BC.KTTC-AASC.KT3
BAo cAo KIEM ToAN DOCL~PKinh gth: Quy ca dong, HQi dAng Quan tr] va Ban Tang Giam (J6c
Cong ty ca phin Xay hip Di~n I
Chung toi da kiem toan Bao cao tai chlnh hop nhit kern theo cua Cong ty C6 phan Xay lip f)i~n I duoc I~p ngay22 thang 03 nam 2017, nr trang 05 d€n trang 44, bao gom: Bang can d6i k€ toan hop nhit tai ngay 31 thang 12nam 2016, Bao cao k€t qua hoat d(>ng kinh doanh hop nhAt, Bao cao hru chuyen ti€n t~ hop nhat cho nam taichinh ket thuc cung ngay va Thuyet minh bao cao tai chinh hop nhAt.
Trtich Illriim ella Ball Tling Gldm tlbeBan T6ng Giarn d6e Cong ty chiu trach nhiem v€ vi~c I~p va trlnh bay trung thuc va hop Iy Bao cao tai chinh hqpnhftt eua Cong ty theo ChuAn m\fc ke toan, Che dQ k~ toan doanh nghi~p Vi~t Nam va cac quy dinh phap Iy c6lien quan d~n vi~c I~p va trinh bay Bao C{1O tai chinh hqp nhftt va chiu trach nhi~m v€ ki~m soat nQi b9 rna BanT6ng Giam d5e xac dinh la cAn thi@td~ dam bao cho vi~c I~p va trlnh bay Bao cao tai ch(nh hqp nh§t khong c6sai s6t trQng y€u do gian I~n ho~c nham I~n.
Traeh n"iim ella Kilm totin vienTrach nhi~m cua chung toi la dua ra y ki€n v~ Bao eao t<iiehinh hqp nhat d\fa tren k~t qua eua eUQcki~m toilD.ChUng toi da ti€n hanh ki€m toan theo cac Chu§n m\fC ki~m toan Vi~t Nam. Cac chu§n ro\fC nay yeu cdu chungtoi tuan thu chu§n m\fC va eae quy dinh v~ d~o duc ngh~ nghi~p, I~p k~ ho~eh va th\fC hi~n cUQcki~m toan d€ d~tdUQ'cS\I dam bao hqp Iy v~ vi~c ii~u Bao cao tai ch[nh hqp nhal eua Cong ty c6 con sai s6t trQng y€u hay khong.Cong vi~c ki~m toan bao g6m th\fC hi~n cac thu tl,lc nhim thu th~p cae bkg ch(rng ki8m toan v~ cac s6 li~u vathuy€t minh tren Bao cao t<iichinh hqp nh§!. Cac thu tvc ki~m toan duqc i\fa chQn d\fa tren xet doan cua ki~mtoan vien, bao g6m danh gia rui ro c6 sai 56t trQng y@utrong Bao cao tai chlnh hqp nh§t do gian I~ ho~c nhamI~. Khi th\fc hi~n danh gia cac rui ro nay, ki€m toan vien da xem xet ki€m soat n9i b9 cua Cong ty lien quan d~nvi~c I~p va trinh bay Bao cao tai chinh hQ'pnh§t trung th\fc, hqp Iy nh~m thi@tk€ cac thu tl,lc ki8m toan phu hqpv6i tinh hlnh th\fc t€, tuy nhien khong nh~m mvc dfch dua ra y ki€n v€ hi~u qua eua ki8m soat nQi bQ eua Congty. Cong vi~c kiem toan cling bao g6m danh gia tinh thlch hqp cua cac chfnh sach k€ toan duqc ap dvng va tinhhqp Iy cua cac u6c tinh k€ toan eua Ban T6ng Giam d5c cling nhu danh gia vi~c trlnh bay t6ng th€ Bao cao Utichinh hqp nh§!.Chung toi tin tu<'mg r~ng cac b~ng chung ki€m toan rna chung toi da thu th~p duQ'c la day du va thich hqp lam CCJ
sa cho y ki€n ki8m toan cua chUng toi.
Y kiJIl ella Kilm totin vienTheo y ki€n cua chUng toi, Bao cao tai ehinh hqp nhAt da phan anh trung th\fC va hQ'p Iy, tren cac khla c~nh trQngy~u tlnh hlnh tai chinh eua Cong ty C6 phan Xay lip f)i~n I t~i ngay 3 I thang 12 nam 2016, cung nhu k€t quaho~t d9ng kinh doanh hqp nhAt va tinh hInh luu chuy8n ti8n t~ hqp nh§t cho nam tai chinh k8t thuc cung ngay,ph\) hqp v6i ChuAn m\Ic k€ toan, Ch@d9 k8 toan doanh nghi~p Vi~t Nam va cac quy dinh phap Iy c6 lien quand@nvi~c I~p va trlnh bay Bao cao tai chlnh hqp nhAt.
Ph\lm Thi XU3n ThuKi€m toan vienGi§y ch(rng nh~n d!lng k.Y hanh ngh8 ki€m toanS5: 1462-2013-002-1
u..'!!· Bien--"::;=:;;;;O-::T6ngGiam d6c
Gifty ch(rng nh~n dang k.Y hanh ngh~ ki€m toanS5: 0743-2013-002-1Hd N9i, ngay 23 thimg 03 nam 2017
T: (84) 4 3824 1990 I F: (84) 4 3825 3973
HANGKltMToAN AA5C
1 Le Phung Hieu, Hanoi, Vietnam
4
A member of II1II International
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Cong ty C6 phin Xay lAp f)i~n I Bao cao tai chfnh hVp nhitS6 18Ly VruJ Ph(1c, Phuong Cat Linh, Quan D6ng Da, Cho nam tai chinh k~t thuc ngay 31112/2016ThAnh ph6 HANQi
BAocAo KET QuA HO~ T DONG KINH DOANH HQP NHATNiim 2016
Mil CHi TIEU Thuy@t Nam 2016 Nam 2015s6 minb
VND VND
01 1. Doanh thu ban hang va cung cip djch V\l 23 3.008.215.264.025 3.100.858.743.03310 3. Doanh thu thuin ban hang va cung dp djch v\I 3.008.215.264.025 3.100.858.743.033 \11 4. Gia v6n hang ban 25 2.481.618.547.156 2.672.272.438.178
20 5. LQ'i nhu,n gQP v~ ban bang va cung dp djch v\I 526.596.716.869 428.586.304.855 .'I
~21 6. Doanh thu hoar dQng tai chinh 26 14.419.745.272 9.037.297.611 {22 7. Chi phi tai chlnh 27 2 I.776.676.521 12.364.746.33723 Trong do: Chi phi [iii Yay 19.680.285.367 10.432.262.85424 8. Phk 13trong cong ty lien k~t, lien doanh (60.957.337.549) (11.537.346.323)25 9. Chi phi ban hang 456.501.897 5.934.846.50026 10. Chi phl quan Iy doanh nghiep 28 128.847.094.744 126.479.222.980
30 11. LQ'i nbu,n thuin tir hoat dQng kinh doanh 328.978.851.430 281.307.440.326
31 12. Thu nhap khac 29 77.436.986.025 40.102.384.72232 13. Chi phi khac 5.559.599.922 2.269.692.363
40 14. LVi nhu,n khac 71.877.386.103 37.832.692.359
50 15. Tang IQi nhu,n k~ toan trurrc thu~ 400.856.237.533 319.140.132.685
51 16. Chi phi thue thu nhap doanh nghiep hien hanh 30 78.915.269.310 75.349.364.61952 17.Chi phi thu~ thu nhap doanh ngh i~p hoan lai 3 l.c 17.310.792.027 (1.807.439.273)
60 18. LVi nbu,n sau thu~ thu nh,p doanb nghi~p 304.630.176.196 245.598.207.33961 19. LVi nhuan sau thu~ ella Cong ty my 304.705.976.919 245.468.867.89462 20. LVi nhuan sau thu~ cua c6 dong khong ki€m soM (75.800.723) 129.339.445
70 21. Ui cooban tren c6 pbi~u 32 4.532 4.568
Trin Thj Minh Vi~tK~ toan truemg
Ph\lm Thj Thanh BinhNguai l~p
HiI N(ii, ngay 22 thimg 03 niim 2017
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I
Cong ty C6 phlin Xay I~pDi~n I86 18Ly van PhUc, Phuong Cat Linh, Quan D6ng Da,Thanh ph3 Ha NOi
Bao cao ati chinh hop nhiltCho nam tai chinh k~t thuc ngay 31/12/2016
BAocAo LUU CHUYEN TJEN T¢ HQl>NHATNdm 2016
(Theo phuong pluip gidn tiip)
Mll CHi TlEUsa Thuy~t
minhNam 2016 Nam 2015
VND VND
I. t.tru CHUYEN TIEN Tir HO~T DQNG KINH DOANH01 1. L(fi "''''(ill ITlruc Ihui 400.856.237.533 319.140./32.685
2. Di2u chinh clio cac kllO(m02 Kh§u hao tai san c6 dinh va bAtdOng san d§u nr 35.997.760.267 24.212.044.32203 Cac khoan du phong (74.215.515.877) 66.258.524.13104 Lai, 16chenh I~ch ty gia h6i doai do danh gia lai (5.193.887)
cac khoan muc ti€n t~ c6 g6c ngoai t~05 Lai, 16tir hoat dQng d§u tu 48.667.417.628 2.791.017.56606 Chi phi Illi vay 19.680.285.367 10.432.262.85408 3. L(fi 1l1111(i" Iii' 11O!,1 dplIg kill" {[OUII" IrmYc 430.980.991.031 422.833.981.558
thay dai vall ltru dpIlg09 Tang, giarn cac khoan phai thu (186.145.124.402) (469.634.262.874)10 Tang, giam hang t6n kho 41.444.930.302 52.058.062.245II Tling, giam cac khoan phai tn'! (khong k~ Illi vay (239.915.449.349) 287.707.868.298
pMi tn!, thu~ tllU nh~p doanh nghi~p phai nOp)12 Tling, giam chi phi tra truac 280.035.177 ( 1.905.079.419)14 Ti€n Illi vay dlI tra (19.960.644.266) (l0.520.822.160)15 Thu~ thu nh~p doanh nghi~p dlI nQP (79.938.970.117) (78.191.548.615)16 TiSn thu khac tir ho~t dOng kinh doanh 100.962.96017 Ti€n chi khac cho ho~t d(lng kinh doanh (9.141.986.361) (11.041.473.802)20 Llru Cllllyill liJ" II",dll lif 110(11 d{}lIg ki,," {[oullh (62.295.255.025) 191.306.725.231
n. LUll CHUYEN TIEN Til' HO~T DQNG DAu TU'21 I. Ti€n chi dS mua s~m, xay d\lng rai san c6 dinh (992.973.628.780) (569.411.400.329)
va cac tai san dai h~n khac22 2. Ti€n thu tll thanh Iy, nhuQ'ng ban tai san c6 dinh 492.727.273 2.662.236.390
va cac taj san daj h~n khac23 3. TiSn chi cho vay, mua cac cong C\l nq cua don (21.250.000.000)
vi khac25 4. Ti€n chi d§u tll g6p v6n vao don vi khac (87.199.952.391) (53.211.230.000)26 5. TiSn tim h6i d§u tu g6p v6n vao don vi khac 330.664.07727 6. Ti€n thu Illi cho vay, c6 tuc va Iqi nhu~n duqc chia 11.871.887.092 6.902.921.23230 Lll'u Cllllyill liJl1 lllUd" tii' "O!,I d{}lIg ddu IIr (1.089.058.966.806) (612.726.808.630)
m. uJlJ CHUYEN TIEN TU' HO~ T DQNG TAl CHiNH31 I. Tien thu tlr phar hanh c6 phi~u, nh~n v6n g6p 414.363.694.000 243.096.321.818
cua chu so hllu33 2. TiSn thu tll di yay 1.253.960.145.992 1.055.074.576.66034 3. TiSn tra nQ'g6c yay (669.349.941.937) (720.194.605.563)36 4. C6 tuc, Iqj nhll~n dlI tra cho chu so hfru (126.372.664) (352.835.628)40 L,,,,, cllUyin Iii" thud" tif /to(lt dplIg tlli chl,,11 998.847.525.391 577.623.457.287
9
I
,)
Cong ty cA phin Xiiy lAp Di~n Is6 18LyVan Phuc, Phuong Cat Linh, Qu~n D6ng Da,Thanh ph6 Ha NQi
Bao cao tai chinh hQ'p nhitCho nam tai chinh ket thuc ngay 31/12/2016
BAocAo LUU CHUYEN TIEN TE HOP NHAT. .Nlim 2016
(Theo phtrang pluip gitin tiip)
Mil CHiTrEUs6
Thuy~tminh
Nlim 2016 Nam 2015
VND VND
50 LU'u chuy~n ti~n thuftn trong nam (152.506.696.440) 156.203.373.888
60 Ti~n va tueng dtrO'ng ti~n diu nam 571.111.239.466 414.907.865.578
61 AM huang ella thay d6i tY gia h6i doai quy d6i ngoai t~ 5.193.887
70 Ti~n va nrong dtro'ng ti~n cu6i nam 3 418.609.736.913 571.111.239.466
Trin Thj Minh Vi~tK€ toan tnrong
Pham Thj Thanh BinhNguoiI~p
HiIN9i, ngay 22 thdng 03 nam 2017
10
Cong ty cA philn Xay llip Difn IS6 18 Ly Vlin Phuc, Phuong Cat Linh, Qu~n £>6ngDa,Thanh ph3 Ha N(>i
Olio cao tili chinh hop nhfttCho nam tai chlnh k~t thuc ngay 31/12/2016
THUYET MINH BAo cAo TAl CHiNH H<}PNHATNiim 2016
1 . D~C DntM HO~T DONGCVA DOANHNGHI~P
Hlnh thuc sO"hfru van
Cong ty C6 phAn Xay I~p £>i~n I duoc thanh I~p va hoat d(>ng theo GiAy chimg nh~n dang ky kinh doanh s60103008651 do So K~ hoach va £>dunr thanh pho Ha N(>icap Idn dAu ngay 20 thang 7 nam 2005, dang ky thaydbi IAnthrr 15 ngay 13 thang 10 nam 2016 voi s6 G iAychirng nhan dang ky kinh doanh 0 I00 I00745.
TrV so chlnh cua Cong ty duoc d~t tai: S6 18 Ly Van Phuc, Phuong Cat Linh, Quan £>6ngDa, Thanh ph6 Ha Ni)i.
V6n dieu I~ cua Cling ty theo dang ky hl 752.629.140.000 dbng, v6n di€u I~ thl,TCg6p d~n ngay 31 thang 12 nlim20161a 752.629.140.000 dbng; tucmg ducmg 75.262.914 cd phAn, m~nh gia mi)t c6 ph§n la 10.000 dbng.
NgAnh ngh~ kinh doanh
HO<;ltd(lng chinh cua Cong ty la Xay I~p di~n, San xuat cong nghi~p va Kinh doanh bAt d(lng san, £>Autu thuydi~n.
- Kinh doanh bat d(lng san, quyen Slr dVng dAt thui)c chu s6 hfru, chu Slr d\lng ho~c di thue bao gbm: £>Autu t~oI~p nM, cong trlnh xay dl,TngdS ban, cho thue, cho thue mua; Mua nM, cong trlnh xay dr,rngdS ban, cho thue, chothue mua; Thue nM, cong trlnh xliy dl,Tngde cho thue I~i; £>§utu, cai t<;lOdAt va dau tu cac cong trinh h<;ltAng trendat thue d6 cho thue dAt da c6 h<;ltAng; Nh~n chuy€n nhuqng quy€n Slr d\lng dAt, dau tu cong trinh h~ tftng d€chuy€n nhuqng, cho thue; thue quy€n su d\lng dat da c6 h<;ltAng dS cho thue I~i;
- Tu vAn, moi gi6'i, dau gia bat d(>ng san, dau gia quy€n Slr dvng dat: Djch Y\J tu van bat d(>ng san, djch Y\l moigi6'i bat dQng san, djch Y\l djnh gia bat dQng SilO,djch Y\l san giao djch bAt di)ng san, djch vv quimg cao bat di)ngsan, djch vv quan Iy bat di)ng san; t6 chuc dich V\l quim Iy, v?n hanh va khai thac khu do thj, nha chung eLI caotAng;
- Ho~t d(lng ki~n truc va tu van ky thu~t c6 lien quan: KMo sat, thi~t k~ xay dl,Tngcac cong trinh di~n, congnghi~p, dan dVng, tu vAn giam sat, den bu, giai ph6ng m~t b~ng; Tu van quan Iy d\l' an tlulY di~n, quan Iy sau dAutu thtiy di~n;- Giao d\Jc ngh€ nghi~p: £>ao t<;longhe xay I~p di~n;
- San xuat, ch~ t<;lOci)t thep, m~ ki!m nhung nong va cac cAuki~n kim lo~i ph\lc Y\J dan dl,mg va cong nghi~p;- Xay d\rng cong trlnh ky thu~t dan dVng khac: Xay I~p cac cong trlnh duong day tai di~n va tr~m bi~n ap, caccong trinh ngubn di~n, cac cong trinh cong nghi~p, dan dl,mg, ky thu~t h<;ltAng, giao thong, thuy Iqi, buu chinhvi€n thllng;- Gia cong CCJ khi, Xli' Iy va trang phli kim 10<;li;- San xu§t, truy8n Uti va phan ph6i di~n;- Xuat nh~p khau cac m~t hang Cong ty kinh doanh;- Khai thac da, cat, soi, dat set;- Chuan bi m~t b~ng;- L~p d~t M th6ng di~n;- Tu vAnd§u tu;
- £>0d<;lcban db dja chinh, giai thua, trlch do thlia dAt d€ ph\lc V\Jd€n bu thi cong cong trlnh;- Ban buon kim 10<;liva qu~ng kim 10~i;- Khai thac qu~ng s~t;- Khai thac qll~ng kim lo~i kMc khong chua s~t;- San xwit s~t, thep, gang;- San xufit cac cAu ki~n kim 10<;li;- Ren, d~p, ep va can kim 10<;li;luy~n bQt kim 10<;li.
I
11
Cong ty cA phin X1iy lAp Di~1I IS5 18 Ly Van Phuc, Phuong Cat Linh, Quan D5ng Da,Thanh ph6 Ha Ni)i
Bao cao tai chinh hop nhitCho nam tai chinh k€t thuc ngay 31/12/2016
cAu true T,p doaoCdng ty co cac cong ty con d!fQ'chQ'p nhit bao cao ali chfnh t{li thc)'idi~m 31112/2016 bao gam
Ten cong ty Dia chi TY I~ Ty I~bi~u thirc g6pquyet
Cong ty TNHH MTV Xay Hip di~n I - Ph6 Cho, Phuong Dai M6, Quan Nam 100% 100%E>1;liM6 Tu Liem, thanh ph5 Ha Ni)iCong ty TNHH MTV Xay I~p di~n I - S5 583 Km 9 duong Nguy~n Trai, Van 100% 100%HaNQi Quan, Q. Ha Dong, TP Ha NQiCong ty TNHH MTV Xay I~p di~n I - Cao 5c An Khang, s5 28 Duong 19, Khu 100% 100%Mi~n Nam ph5 5, Phuong An PM, Quan 2, H6 Chi
MinhCong ty TNHH MTV Xay I~p di~n I - Ph5 Cho, Phuong Dai M6, Quan Nam 100% 100%Mi~n B~c Tlr Liem, thanh ph6 Ha NQiCong ty TNHH MTV Xay Hipdi~n I - S5 138TrAn Binh, P. My Dinh 2, Q Nam 100% 100% .......
'·5My Dlnh Tir Liem, thanh ph6 Ha NQiCong ty TNHH MTV Xay I~p di~n I - T6 19, P. Xuan PhuO'ng, Q. Nam Tu 100% 100% ',"('
Tu Liem Liem, Ha NQi :I\~, ,
Cong ty TNHH MTV Xay I~p di~n 1 - Thon Van La, phuong Phu La, qu~n Ha ,r.. ~100% 100% .,~«Ha Dong E>ong,Ha NQi. !>--
Cong ty TNHH MTV Xay lap di~n 1 - s6 583 Km 9 dUOng Nglly~n Trai, Vl1n 100% 100% -.'Nang Huang Quan, Q. Ha Dong, TP Ha NQi f:l\;-Cong ty TNHH MTV Xay lap di~n 1 - s6 471, duong Nguy~n Tam Trinh, P. 100% 100%Hoang Mai Hoang Van Th\l, Q. Hoang Mai, Ha NQiCong ty TNHH Ch€ t~o CQt thep Dong Td 23, thi tran Dong Anh, thanh ph6 Ha 100% 100%Anh NQiCong ty c6 phAn H6a phdm Ph\l gia P. Xuan Phuang, Q. Nam Tu Liem, Ha 51% 48%Vi~t Nam NQiCong ty C6 phAnDAu tu An Phu C\lm Cong nghi~p Tan Ti€n, xa Tan 100% 100%
Ti~n, Vl1nGiang, Hung Yen.Cong ty Cd phan Thuy di~n Trung Thu s6 nM 157,T6 dan ph6 16 phuong Tan 60% 60%
Thanh, TP Di~n Bien PMCong ty Cd ph§n DAu tu E>ia 6c My Thon Dinh Thon - My dinh I - Qu~n 99,33% 99,33%Dlnh Nam tu liem - Ha nQiCong ty c6 phan L~p may Cong nghi~p S6 138TrAn Blnh, P My Dinh 2, Q Nam 51% 51%Vi~t Nam Tu Liem, Ha NQiCong ty C6 phAnThtiy di~n Bao Uim Thon Na P6ng, Huy~n Bao Lam, Tinh 100% 100%
Cao BangCong ty c6 phAnCo' khf 6 to Hoa Binh s6 44 Ph6 Tri~u Khuc, P.Thanh Xuan 98,42% 98,42%
Nam, Q.Thanh Xuan, Ha NQi
Cong ty co 02 cong ty lien k~t c1!fQ'cphiln anh trong bao cao hQ'pnhdt theo ph!fO'ng phap van chii so' hii'ut{li thcri c1i~m31/1212016 do la:
Ten cong ty Dia chi TY I~ Tyl~bi€u thV'cg6pquyet
Cong ty Cd phAnGang thep Cao Bang Cao Bang 25,09% 25,09%Cong ty c6 ph§n Khoang san TAn Phat Cao Bang 28,76% 28,76%
12
Cong ty C6 phin Xay lApDi~n Ise 18 Ly van Phuc, Phuong Cat Linh, Quan Dtmg Da,Thanh ph6 Ha N9i
Bao clio tai chlnh hop nhatCho nam tai ehinh k€t thuc ngay 3111212016
2 . CRE DOvA CHiNH SACH KE ToAN Ap Dl)NG T~I CONG TV
2.1 . Ky k~ toan, don vi ti~n t~ sir dung trong k~ toan
Ky k€ toan narn cua Cong ty theo nam duong ljch b~t dAlItir ngay 0110 I va k€t thuc vao ngay 3 )/12 hang narn.
Dan v] tiSn t~ Slr dung trong ghi chep k€ roan hi D6ng Vi~t Nam (VND).
2.2 . ChuAn mllc va Ch~ (f{) k~ toan ap dung
chi a9 ki loan ap dung
Cong ty ap dung Ch€ de) K€ roan doanh nghiep ban hanh theo Thong nr s6 200/2014/TT-BTC ngay 22112/2014cua Be)Tai chinh, Thong nr s6 53120 161TT-BTC ngay 21/03/2016 cua BOTai chinh vS viec sua dbi, bb sung mots6 di€u eoa Thong tu s6 200/20141TT-BTC va Thong tu s6 202120141TT-BTC huang diln Phuang pllAp I~p vatrlnh bay bao cao tai ehinh hgp nhdt.
TlIyenb6 vd vi¢c Ilion Ihu Chlltinm{(cki IDem va chi il9 ki loan~.. ,J"..~
l\~~.O~1
C/
/'\'?
/'
Cong ty <'fitap dl,mg cac Chu§n ml,fek€ toan Vi~t Nam va eac van ban huang din Chu§n ml,fCdo Nha nuac <'fabanhanh. Cac Bao cao tai chinh <'fugcI~p va trinh bay theo <'fungm<;>iquy <'finheoa tUng chu§n ml,lc, thong tu huangd§n th\rc hi~n Chu§n m\rc va Ch€ dQk€ toan doanh nghi~p hi~n hanh dang ap d\mg.
2.3 . Co' so-I~p Bao cao h\i chinh hQ'p nhat
Bao cao tai ehinh hgp nhAt eua Cong ty dugc l~p tren co s6 hgp nhilt Bao cao tai ehinh rieng eua Cong ty va Baoeao tai chlnh eua cae Cong ty con do Cong ty ki~m soat (cac cong ty con) duQ'c I~p den ngay 31 thang 12 nam2016. Vi~c ki6m soat <'f~tduQ'c khi Cong ty c6 kha nling ki~m soat cae ehlnh sach tai chinh va ho~t dQng coa caeCong ty nh@nd§u tu nh~m thu dugc IQ'iich ttr ho~t dong clia cac Cong ty nay.
Bao cao tai ehinh cua cac Cong ty con dUQ'eap dt,mg cac chfnh saeh k€ toan nhAt quan vai cac chfnh saeh k€ toancua Cong ty. Trong tfUOng hQ'pdn thi€t, Bao cao tai chfnh coa eac Cong ty con duge diSu chinh d6 dam bao tinhnhAtquan trong cac chinh sach ke toan duQ'c ap d\mg t~i Cong ty va cac Cong ty con.
Cac s6 dlr, thu nh~p va chi phi chU y€u, k~ ca cac khoan liti hay 16dit thl,lc hi~n phat sinh ttr cac giao dich noi bodugc lo~i trtr khi hgp nhdt Bao cao tai chinh.
2.4 . Cong c~ tii chinh
Ghi nMn ban ildu
Tai san tai chlnh
Tai san tai chinh coa C6ng ty bao gAm tiSn va eac khoan tuang duang tiSn, cac khoan phai thu khaeh hang vaphai thu khac, cac khoan cho vay, cac khoan d§u tu dai h~n. T~i thai diSm ghi nh~n ban d§u, tai san tai chinhduge xae dinh theo gia mualehi phi phat hanh cQng cac chi phi phat sinh khac lien quan trl,fc tiep d€n vi~c mua,phAt hanh tai san tai chinh d6.
NQ'phai tra tai ehinh
Ng phai tra tai chinh cua C6ng ty bao gAm cae khoan vay, cac khonn phoi tn\ nguai ban va phoi tra khae, chi phiphai tra. T~i thai di~m ghi nh@nI§n d§u, cae khoan nQ'phai tra Uti chinh chrQ'cxac dinh theo gia phat hanh cQngcae chi phi pIlAtsinh lien quan trl,lc tiep den vi~e phAt hanh nQ'phili tra tai chlnh d6.
Gia Iri sau ghi nh(in ban adu
Hi~n t~i chua co cae quy dinh v€ danh gia I~icong C\l tai chinh sau ghi nMn ban d§u.
13
Cong ty cA phAn Xay lAp f)i~n I
S& 18 Ly Van Phue, Phuong Cat Linh, Quan D6ng Da,Thanh ph6 Ha NQi
Bao cao tai ehinh hQ'p nhfttCho nam tai chinh k€t thuc ngay 31112/2016
2.5 . Cac nghi~p VI,! bing ngoai t~
Cac giao dich bang ngoai t~ trong narn tai chinh duoc quy d6i ra d6ng Vi~t Nam thea tY gia thuc t~ tai ngay giaodich. Ty gia giao djch thuc t~ nay duoc xac dinh theo nguyen t~e sau:- Khi mua ban ngoai t~ Il\ ty gia duoc quy djnh trong hop d6ng mua, ban ngoai t~ gilta Cong ty va ngan hang
thuong mai;Khi gop v&n hoac nhan gop vBn b\ ty gia mua ngoai t~ ella ngan hang noi Cong ty rna tai khoan dS nh~n vBncua nha dau tu tai ngay g6p vBn;
Khi ghi nh~n nQ'phai thu la tY gia mua eua ngan hang thuang m\li nai Cong ty chi dinh khaeh hang thanh toant\ii thai diSm giao dieh phat sinh;K11ighi nh~n nQ'phai tra la ty gia ban ella ngan hang thuang m<;linai Cong ty d\r ki~n giao dieh t\li thai diemgiao dieh phat sinh;
- Khi mua s~m tai san ho~e thanh toan ngay bang ngo\ii t~ la tY gia mua ella ngan hang thuang m\ii nai Cong tyth\Tehi~n thanh toano
Ty gia giao dieh th\Te t€ khi danh gia l<;licae khoan ml,le tien t~ co gBc ngo<;lit~ t<;lithai diem I~p Bao eao tai ehinhhQ'pnhftt duge de dinh thea nguyen tite:- D6i v6i khoan ml,le phan 10\ii la tM san ap d\lng ty gia mua ngo\ii t~ ella ngan hang thuang m\ii nai Cong ty
thuang xuyen e6 giao djeh;- D6i v6i tien gui ngo<;lit~: ap dl,lng ty gia mua ella ehlnh ngan hang nai Cong ty rna tai khOan ngo\ii t~;- E>6iv6i khoim m\le phan 10\li la nQ'phai tn\: ap d\mg tY gia ban ngolli t~ eua ngan hang thuang m\ii nai Cong
ty thuang xuyen co giao dieh.
TAt ea eac khoan chenh I~eh ty gia th\Te t~ pMt sinh trong n~m va ehenh I~ch do dtmh gia l\li s6 du cae khoanml,lc ti€n t~ e6 g6e ngolli t~ eu6i nllm dUQ'ehliChtoan VaGk~t qua hOllt dQng kinh doanh ella n~m tai ehinh.
)I"~.~
)
2.6 . Ti~n va cae kholin tu-o'ng du-ang ti~n
Tien bao g6m tien m~t tlli quy, tien gui ngan hang khOng ky hlln.
Cae khoan tuang duang tiSn la eae khofm dau tu ng~n h\in e6 thai gian thu h6i khong qua 03 thang k8 tli ngaydau tu, eo tinh thanh khoan cao, e6 kha n~ng ehuy8n d8i de dang thanh eae IUQ'ngtiSn de dinh va khong e6nhieu rui ro trong chuy~n d6i thanh tien.
2.7 . Cae khoan diu tu- tili ehinh
Cae khocm eMu lu n&m giii din ngay daa hr;m bao g6m: Cac khoall tien gui ngan hang e6 ky hlln (bao g6m ea cae10\li tin phi€u, ky phi€u), trai phi~u, e8 phi~u uu dl'li ben phat hanh b~t bUQepMi mua Illi t<;lithai di8m nhftt dinhtrong tuang lai, cac khoan cho vay duQ'c n~m gilt d€n ngay dao hlln v6i mt.Iedich thu Il'Iihang ky va eac khoandAu tu dUQ'cnam gill d~n ngay dao hlln khac.
Cac khoan dau tu VaGcae eong ty con, cong ty lien k€t mua trong ky dUQ'eben mua xae dinh ngay mua, gia phikhoan dau tu va th\Te hi~n tM tl,Iek€ toan thea dung quy dinh ella Chuan m\Tek~ toan "HQ'p nhAt kinh doanh" va"DAu tu VaGeong ty lien doanh lien k~t". Trong Bao cao tai chinh hQ'PnhAt cae khoan d§u tu VaGcong ty lien k~tduQ'c k~ toan theo phuang phap v6n ehll sa huu.
Cae khaim ddu lu gop v6n vaa cac d071vi khdc, bao g6m: cae khoan dau tu VaGcong et.I v6n eua dan vi khaekhong e6 quyen ki8m soat, d6ng kiSm soat ho~e co anh huang dang k8 d6i v6i ben dUQ'ed§u tu. Gia tri ghi s6ban dAu ella cae khoim dAu tu nay dUQ'exae dinh theo gia g6e. Sau ghi nh~n ban dau, gia trj ella cae khoan dAu Iltnay dUQ'exae djnh theo gia g&e trli di d\r phong giam gia khoan d§u tlt.
D\( phong giam gia dau tu dUQ'eI~p VaGthai diem eu6i n~m e1,lthS nhu sau:- E>6iv6i khoan dau tu nam gill lau dai: vi~e I~p dt,rphong clln elr VaGBao eao tai chlnh t~i thai di~m trich I~p
d\TphOng ella ben dUQ'edau tu.
- D8i v6i cae khoan d§u tu nam gilt d~n ngay dao h~n: e~n elr khil n~ng thu h6i de I~p dl,Tphong phai thu kh6doi thea quy dinh ella phap lu~t.
14
Cong ty cA ph§n Xay lAp f)i~n IS6 18 Ly Van Phuc, Phuong Cat Linh, Quan D6ng Da,Thanh ph6 Ha NQi
Bao cao Uti chfnh hop nh§tCho nam tai chinh ket thuc ngay 31112/2016
2.8 . Cac khoan nQ'phai thu
Cac khoan phai thu duoc thea doi chi tiet thea ky han phai thu, d5i nrong phai thu, loai nguyen t~ phai thu, va cacyeu t6 khac thea nhu du quan Iy cua Cong ty.
DI,Iphong no phai thu kho doi ducc trlch I~p cho cac khoan: no phai thu qua han thanh roan ghi trong hop d5ngkinh tS, cac khe uoc yay no, cam ket hQ'Pd6ng hoac cam ket no va no phai thu chua den han thanh toan nhungkb6 c6 kha nang thu hM Trong do, vi~c trlch I~p dtr phong nQ'phai thu qua han thanh toan ducc can Clrvao thaigian tra nQ'gbc theo hQ'Pd6ng mua ban ban ddu, kbong Hnh den vi~c gia h\ln nQ'giua cac ben va nQ'phai thu chuad~n h\ln thanh toan nhlrng kbach nQ'da Him vao tinh trllng pha san ho~c dang lam thu t\lC giai th~, mAt Hch, b6trbn. .
D\r phong nQ'phai thu kb6 doi duQ'c trich I~p cho rung kboan phai thu kb6 doi can Clrthea quy djnh t~i Thong tus6 228/2009/TT-BTC do BQHi chfnh ban hanh ngay 07 thang 12 nam 2009,
>.2.9 . Hang ton kho
Hang t5n kbo duQ'c ghi nh~n ban d§u thea gia gbc bao g6m: chi phi mua, chi phi che bien va cac chi phi lien quantrl,Ic tiep khac phat sinh d~ c6 duQ'c hang t6n kbo 6 dja di~m va tr\lng thai t~i thai diem ghi nh~n ban d§u. Sau ghinh~n ban ddu, t\li thai diem I~p Bao cao tai chlnh nSu gia trj thudn c6 the thl,IChi~n duQ'c cua hang t6n kbo th§phon gia g6c thl hang tbn kho duQ'c ghi nh?n thea gia trj thudn c6 the thl,IChi~n duQ'c.
Khi xuAt kbo, gia trj hang tbn kbo dUQ'exac dinh thea phuang phap blnh quan gia quy€n,
Hang t5n kbo duQ'c h~ch toan thea phuong phap ke kbai thuang xuyen.
Phuang phap xac djnh gia trj san phAm dO'dang cu6i nam: Chi phi san xu§t kinh doanh dO'dang duQ'c t~p hQ'pthea tUng c6ng trlnh chua hofm thanh ho~c chua ghi nh~n doanh thu, tuang t'rng vO'ikbbi IUQ'ngcong vi~c con dO'dang cu6i kyo
DI,Iphong gilim gia hang t5n kbo duQ'c I~p vao thai diem cu6i nam la s6 chenh I~ch gifra gia g6c cua hang tbnkbo 160 hon gia trj thudn c6 the thl,IChi~n duQ'c.
2.10. TAi san c8 djnh va bit dQng san d§u hI'
Hi san c6 dinh hfru hlnh, tai san c6 djnh vo hlnh duQ'c ghi nh~n ban d§u thea gia g6c. Trong qua trlnh Slr d\lng,tai san c6 djnh huu hinh, tai san c6 dinh vo hlnh duQ'c ghi nh~n thea nguyen gia, hao mon luy ke va gia tri con Illi.Khftu hao du"Q'ctrich thea phuang pllap duang thang.
Khftll hao tai san c6 dinh duQ'c trlch thea phuang pllap duang thang vO'ithai gian kbAu hao duQ'c uO'ctinh nhu sall:- Nha cua, v~t kien true 05 - 30 nam- May m6c, thiet bi 03 - 15 nam- Phuang ti~n v~n Uti, truy8n d§n 06 - 10 nam- Thiet bi, d\lng C\l quan Iy 03 - 06 nam- Hi san c6 djnh kbac 04 - 05 nam- PhAnm8m quan Iy 03 - 05 nam
Bat dQng san d§u tu duQ'c ghi nh?n thea gia g6c. Trong qua trlnh cho thue hOl;\td9ng, bat dQng san d§u tu dUQ'cghi nh?n thea nguyen gia, hao mon IllYke va gia trj con I~i. D6i vO'ibAt dQng san d§u tu nim gifr eha tang giakbong thl,Ic hi~n trich khftu hao. Bat dQng san ddu tu cho thue ho~t ctQngduQ'c trich kb§u hao thea phuong phapduang thang vO'ithai gian kbAu hao duQ'c uO'ctlnh nhu sau:
- Nha cua, V?t kien truc 05 - 25 nam
15
Cong ty C6 philn Xay lAp f)i~n IS6 18Ly Van Phuc, Phuong Cat Linh, Quan D6ng Da,Thanh ph6 HAN(>i
Bao cao Hli chinh herp nhihCho nam tAichlnh k€t thuc ngay 31112/2016
2.11 . Chi phi tnl trtre'c
Cac chi phi da phat sinh lien quan d€n k€t qua hoat d(>ngsan xuAt kinh doanh cua nhi~u nam tAichinh duoc hachtoan vao chi phi tra tnroc d~ phan b6 dfin vao k€t qua hoat d(>ngkinh doanh trong cac nam tai chfnh sau.
Vi~c tlnh va phan b6 chi phi tra tnroc dai han vao chi phi san xu§t kinh doanh tung nam hach toan duoc can CLrvao tinh chat, rmrc d(>tung loai chi phi d~ chon phuong phap va tieu tlnrc phan b6 hop IY.Chi phi tra truce dtrocphan b6 d§n vao chi phi san xu§t kinh doanh thea phirong phap dirong thang.
2.12 . Cac khoan nc;)'phai tnt
Cac khoan n'l phai tra du'lc thea doi thea ky h~n phai tra, d6i tUQ'Dgphai tra, lo~i nguyen t~ phai tra va cac y€u t6khac theo nhu du qulm Iy cua Cong ty.
2.13 . Yay va nQ'phai tra thue tai chinh
Gia trj khoan n'l phai tra tl1Uetai chinh la t6ng s6 ti€n phai tra du'lc tlnh bang gia tri hi~n t~i cua khOl:\nthanhtoan ti€n thue t6i thi~u ho~c gia tri hgp Iy cua tai san thue.
Cac khoan vay va ng phai tra thue tai chinh dugc thea doi thea tung d6i tUQ'Dgcho vay, tung kh€ uoc vay ng vaky h~n phai tfa cua cac khoan vay, ng thue tai chlnh. Tnrang hgp yay, n'l bang ngol.li t~ thi thl,l'chi~n thea doi chiti€t thea nguyen t~.
2.14 . Chi phf tti vay
Chi phi di vay duQ'c ghi nh~n vao chi phi san xu§t, kinh doanh trong nlim khi phat sinh, tru chi phi eli vay lienquan trl,l'cti8p d8n vi~c eI§u tu xay dl,l'ngho~c san xu§t tai san da dang elu'lc tlnh vao gia tri cua tai san d6 (du'lcv6n hoa) khi c6 dti cac di€u ki~n quy dinh trong Chuan ml,l'cK€ toan Vi~t Nam s6 16 "Chi phi di yay". Ngoai ra,d6i voi khoan yay rieng phl)c vI,!vi~c xay dl,l'llgtai san c5 dinh, bAt d(>ng san d§u tu, Hii vay du'lc v5n h6a kS cakhi thai gian xay d~mg duoi 12 thang.
"I,'\'
2.15 . Chi phf pltal tra
Cac khoan phai tra cho hang h6a djch Vl,l da nh~n dugc tu nguai ban ho~c da du'lc cung cap cho nguai mua trongnlim nhung th\fC t8 chua chi tra va cac khoan phi'li tra khac du'lc ghi nh~n vao chi phi san xuAt, kinh doanh cuanllm tai chlnh.
Vi~c ghi nh~n cac khoan chi phi phai tra vao chi phi san xuftt, kinh doanh trong nllm dugc thl!c hi~n thea nguyentic phu hgp gifra doanh thu va chi phi phat sinh trong n!lm. Cac khoan chi phi phai tnl sl! du'lc quy€t toan voi s5chi phi thl!c t8 phat sinh. S5 chenh I~ch gifra s6 trich tmoc va chi phi thl!c t€ du'lc hoan nh~p.
2.16 . Cae khoan d., phOng phai tra
Cac khoan d\f phong phai tra chi du'lc ghi nh~n khi thoa man cac di€u ki~n sau:- Cong ty c6 nghia VI) ng hi~n tl.li(nghia VI,!phap Iy ho~c nghia VI,!lien doi) do k€t qua tlr m(>t5\1' ki~n da xi'lyra;- SI,l'giam sut v€ nhang I'li ich kinh t8 c6 the xay ra d§n d8n vi~c yeu cau phai thanh toan nghia VI) n'l;- Dua ra du'lc m(>tuoc Hnh dang tin c~y v€ gia tri cua nghia Vl,l n'l d6.
Gia tri dugc ghi nh~n ctia mQt khofm d\l' ph6ng phai tra fa gia tri du'lc uoc tinh hgp Iy nh§t ve khoim tien se phaichi dS thanh toan nghTa VI,!n'l hi~n t~i t~i ngay k8t thuc nam tai chinh.
Chi nhfrng khoan chi phi lien quan d8n khoan d\T ph6ng phai tra dl'{I~p ban dAu moi du'lc bu d~p bang khoan dl!phong phai tra d6.
16
Cong ty ca ph§n Xay lAp f)i~n IS8 18 Ly Van Phuc, Phuong Cat Linh, Quan 86ng Da,Thanh phl, HAN(>i
Bao cao tai chinh hQ'P nh§tCho narn tai chinh kch thuc ngay 3 1112/2016
Co sa ghi nhan khoan dtr phong phai tra v8 bao hanh cong trlnh xay lAp va cac cong trinh gia cong cQt thep la 3%- 5% tren doanh thu duoc xac djnh chAc chan, duoc khach hang chap nhan, can err thea di€u khoan bao hanh trenhop d6ng va xet doan vS kha nang bao hanh cua Ban T6ng Giam dl,c Cong ty va cac phong ban c6 lien quan.
01/ phong phai tra diroc ghi nh~n vao chi phi san xu§! kinh doanh cua narn tai chlnh, Vi~c hoan nh~p du phongphai tra duQ'cxu Iy thea nguyen tAc:- 8ai vai bao hanh san philm (cQt thep): Ch€nh I~ch giua s6 dl/ phong phai tra d1ll~p a ky tmac chua sfr dl,mghetIan han s6 dl/ phong phai tra I~p a ky bao cao dUQ'choAn nh~p ghi gilim chi phi san xudt, kinh doanh trong kyo- 86i vai bao hanh cong trinh xay lAp: Chenh I~ch giua s6 dl/ phong phai tra da I~p 16n han s6 chi phi th~rc tSphAt sinh (theo tung cong trinh) duc;rchoan nh~p ghi vao thu nh~p khac
2.17 . V6n cho SO' huu
V8n d§u tu clla chu s6 huu duc;rcghi nh~n thea s6 v6n thl/c g6p cua chu s6 huu.
Th~ng dlr v6n cA ph§n phan tmh chenh iech giua menh gia, chi phi tqrc tiSp lien quan dSn viec phAt hAnh c6phiSu va gia pMt hAnh c6 phiSu (k~ ca cac tmang hc;rptai pMt hanh c6 phiSu quy) va c6 th~ la th~ng du dlrang(nSu gia phat hanh cao han menh gia va chi phi trl/c tiep lien quan den viec phat hanh c6 phieu) ho~c thling duam (neu gia phAt hanh thAp han menh gia va chi phi trl/c tiSp lien quan den viec phat hanh c6 phiSu).
V8n khac thuQc van chu s6 huu phan anh s6 vl,n kinh doanh dll'Q'Chlnh thanh do b6 sung tlr ket quA hO;,ltdongkinh doanh ho~c do duc;rc t~ng, biSu, tai trc;r,danh gia l;,litai san (neu duQ'c phep ghi tling, giam V6n dau tu cuachu s6 hUu).
c6 phieu quy IAe6 phiSu do Cong ty phat hanh va duQ'c Cong ty mua l;,li, c6 phiSu nay khong bi huy b6 va seduQ'c tai pilat hanh tr6 l;,litrong khoang thai gian thea quy dinh cua phap lu~t v€ chUng khoan. c6 phiSu quy ctuQ'cghi nMn thea gia tri thl/c tS mua i;,liva trinh bay tren Bang Can dl,i ke toim la mQt khoAn ghi giam van dau tuella ehll s6 huu. Gia van eLiac6 phiSu quy khi tai phat hanh ho~c khi su d\mg d~ Ira c6 ruc, thuang ... dugc tinhthea phuong pllap binh quan gia quy€n.
Lgi nhu~n sau thuS chua phan ph6i phan anh kSt qua kinh doanh (l1li, 16) sau thue thu nMp doanh nghiep va tinhhinh phan ehia IQ'inhu~n ho~c xu 19 16eua Cong ty. TmOng hgp tn} c6 tue, Igi nhu~n eho chu s6 huu qua muc s6IQ'inhu~n sau thuS chua phan ph6i dugc ghi nh~n nhu tmOng hgp giam van g6p. Lc;rinhu~n sau thuS chua phanphai c6 th~ duc;rcchia cho cac nha dau tu dl/a tren tY I~ g6p vl,n sau khi duQ'cD;,lihQi dang c6 dang phe duy~t vasau khi d1lIrich I~p cac quy thea Di€u Ie Cong ty va cac quy djnh clla phap iu~t Viet Nam.
if)
C6 tuc phai Ini eho eae c6 dong dugc ghi nh~n la khoan phai tra tren Bang Can dl,i kS toan cLiaC6ng ty sau dugcphe duyet b6i D~i hQi dang c6 dong va thong bao chia e6 tuc clla HQi dang Quan trj Cong ty va thong b{1Ochatquy~n c6 rue clla Trung tam Luu kY ChUng khoan Viet Nam.
2.18. Doanh tim
Doanh thu ban hOng
Ooanh thu ban hang dugc ghi nh~n khi d6ng thai th6a m1lncac di~u kien sau:- Ph§n Ian rlli ro va lQ'ifch g~n li€n vai quy€n s6 huu san ph§m ho~c hang h6a di'l duQ'c chuy~n giao cho nguai
mua;- Cong ty khong con n~m gill' quy8n quan Iy hang h6a nhu nguai s6 hll'u hang h6a ho~c quy€n ki~m soar hang
h6a;- Ooanh thu dUQ'cxac dinh tuang d6i ch~c chAn;- Cong ty dll thu dugc ho~c se thu duQ'c Igi ich kinh te tLl'giao dich ban hang;- Xac djnh dugc chi phi lien quan d€n giao djch ban hang.
17
Cong ty ca ph§n Xay hip Di~n IS6 18 Ly Vtin Phuc, Phuong Cat Linh, Quan D6ng Da,Thanh ph6 Ha NQi
Bao clio tai chinh hQ'pnh§tCho nam tai chinh ket thuc ngay 31112/2016
Doanh thu cung cap dich V{/
Doanh thu eung cdp djeh vu diroc ghi nhan khi d6ng thai th6a man cac di€u kien sau:- Doanh thu diroc xac dinh nrong d6i chac chan;- C6 kha nang thu diroc loi Ich kinh t~ nr giao djch cung cftp dich vu do:- Xac dinh duoc phAncong vi~c dlI hoan thanh vao ngay I~p Bang din d6i k~ toan;- Xac dinh duoc chi phi phat sinh eho giao djch va chi phi dS hoan thanh giao dich eung dp dich vu d6.
PhAn cong vi~e eung dp dich V\I dlI hoan thanh duoc xac dinh thea phuong phap danh gia eong vi~c hoan thanh.
Doanh thu h(Jp tMng xay dl,mg
- Cl:\neu dS h~eh toan doanh thu la QuySt toan A-B d6i v6i cae cong trlnh dlI hoan thanh nghi~m thu ban giaodua vao SlT dl,lng ho~c Ban xae nh~n kh6i luqng xay dl,l1lgCO' ban hoan thanh thea tlmg giai do~n va Phi~u giathanh toan A-B d6i v6i eac eong trlnh c6 thai gian thi cong daL Gia tri h~ch toan doanh thu la gia tri quy~t toaneong trinh/gia tri thanh toan giai do~n (khong bao g6m thu~ GTGT).
Doanh thu hot;rtdf)ng tai chinh
Doanh thu phat sinh tir ti€n 11Ii,ti€n ban quy€n, e& tue, Iqi nhu~n dugc chia va cac khoan doanh thu ho~t dQng tAichlnh khac duqe ghi nh~n khi th6a mlln d6ng thai hai (2) di€u ki~n sau:- C6 kha nl:\ngthu duqe Iqi leh kinh tS tlr giao dich d6;- Doanh thu duqe xae dinh tuang dbi chAe chAn.
C&ruc, Iqi nhu~n dUQ'echia duqe ghi nh~n khi Cong ty duQ'c quy€n nh~n e&rue ho~e duge quy€n nh~n Igi nhu~ntI.r vi~c g6p v6n.
2.19 . Gia van hang ban
Gia vbn hang ban trong nam duQ'Cghi nMn phu hqp v6i doanh thu phat sinh trong nam va dam bao tuan thtlnguyen tAc th~n trQng. Cac twang hqp hao h\lt v~t tu hang h6a yuQ't djnh mue, chi phi vuQ't mue blnh thuang,hang tbn kho bi mAt mat sau khi dlI trir di phdn trach nhi~m eua t~p thS, ca nhan c6 lien quan, ... duqc ghi nh~ndAydu, kip thai yao gia vbn hang ban trong nam.
Gia v6n eong trlnh x§y lAp: Dbi v6i eac cong trlnh x§y lAp dlI hoAn thAnh, nghi~m thu ban giao ho~e duqc ehudAu tu phe duy~t quy~t toan thl toan bQ chi phi t~p hqp eho cong trinh d6 duqc k~t chuYSn dS xac dinh k~t quakinh doanh.
D6i v6i cac eong trlnh co thai gian thi eong dai rna doanh thu duge ghi nh~n thea kh6i luqng xay I~p hoan thanhduqe ehu dAu tu xac nh~n thl gia v6n dS xac dinh ket qua kinh doanh tuang (mg v6i kh6i luqng xay lApda hOEmthanh.
op.,
2.20 . Chi phi tai chinh
Cac kho<inchi phi dugc ghi nh~n vao chi phi tai chinh gbm:- Chi phi ho~c cae khoan 16 lien quan den cac ho~t dQng d§u lu tai chlnh;- Chi phi di vay vbn;- Dl,I'phong giam gia chung khoan kinh doanh, dl,l'phong tbn thelt dAu tu vao dan vi khac, khoill1 16phat sinh
khi ban ngo~i t~, 16 tY gia h6i doai. ..
Khoan tren duqc ghi nh~n thea tbng s6 phat sinh trong nam, khOng btl trir v6i doanh thu ho~t dQng tai chinh.
18
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Cong ty C6 phin Xay lap Di~n IS6 18 Ly van Phuc, Phuong Cat Linh, Qu~n f)6ng Da,Thanh ph5 Ha NQi
Bao clio tai ehinh hl,rpnh§tCho narn tai ehinh k€t thuc ngay 31112/2016
2.21 . Thu@Thu nh~p doanh nghi~p
a) Hi san thu€ tim nhap hoan lai va Thu€ thu nhap hoan I~i phai tra
Hi san thu€ thu nh~p hoan lai duoc xac djnh dua tren t6ng chenh I~ch tarn thai duoc kh§u tnr va gia tr] duockh§u tnr chuyen sang nam sau cua cac khoan 16 tinh thu€ va uu dili thu€ chua sir dung. Thu€ thu nhap hoan lalphai tra duoc xac dinh dua tren cac khoan chenh I~eh ram thai chiu thu€.
Hi san thu€ TNDN hoan lai va Thu~ thu nhap hoan I~i phai tra duoc xac dinh theo thu~ su§t thu~ TNDN hi~nhanh (ho~e thu€ su§t dt,r tinh thay d6i trong tuang lai n€u vi~e hoan nMp tai san thu~ thu nh~p hoan l~i ho~e thu€thu nh~p hoiln I~i phai tra nam tmng thai gian thu~ suM m6i e6 hi~u It,re),dt,ra tren cac mue thu€ suAt va lu~t thu€c6 hi~u I\rc vao ngay ket thuc n!lm tai eh!nh.Hi san thu€ thu nh~p hoiln I~i va thu~ thu nh~p hoiln I~i phai tra duQ'c bu tru khi I~p Bang ciin o6i k€ toano
b) Chi phi thu€ TNDN hi~n hanh va Chi ph! thu€ TNDN hoan I~i
Chi phi thu€ TNDN hi~n h3nh duQ'c xac djnh tren co so thu nh~p chiu thu€ trong nam va thu€ suAt thue TNDNtrong n!lm tai chinh hi~n hanh.
Chi phi thue TNDN hoiln I~i duQ'c xac dinh tren co so s6 chenh I~ch t~m thai duQ'Ckh§u trl!, s6 chenh I~ch t~mthai chiu thue va thu€ suAt thu€ TNDN.
KMng btl trlr chi phi thue TNDN hi~n hf10hv&ichi phi thue TNDN hoiln I~i.
2.22 . Cae ben lien quan
Cac ben dUQ'ecoi la lien quan neu ben d6 c6 kha n!lng ki~m soat ho~e e6 anh hu&ng dang k~ d6i v6i ben kiatrong vi~e ra quy€t dinh v~ cae chinh saeh tai chinh va hOl,ltdong. Cac ben lien quan ella Cong ty bao g6m:- Cac doanh nghi~p trt,rc ti~p hay gian tiep qua mQt ho~e nhi~u trung gian c6 quySn ki~m soat Cong ty ho~c chiu
Sl! ki~m soat clla Cong ty, ho~c cung chung st,rki~m so,lt v6i Cong ty, bao g6m ca cong ty m~, cong ty con vacong ty lien ket;
- Cae ea nhan trt,rc tiep ho~c gian tiep n11mqUYSnbi6u quyet clla Cong ty ma c6 anh huong dang kS dbi v6iCong ty, nhctng nhan st,rquan Iy chll chbt cua Cong ty, nhctng thanh vien m~t thiet trong gia dlnh clla cac canhan nay;
- Cac doanh nghi~p do eac ca nhan neu tren nim tn,rc ti€p ho~c gian ti€p ph§n quan trQng quySn bi€u quy€tho~c c6 anh huong dang k€ t6i cae doanh nghi~p nay.
Trong vi~c xem xet tung m6i quan h~ ella cac ben lien quan d€ ph\lC V\l cho vi~c I~p va trinh bay Bao cao taichlnh hQ'pnhM, Cong ty chu y t6i ban chAt cua m6i quan h~ han la hinh thuc phap Iy cua cac quan h~ d6.
3 . TIEN vA cAc KHOAN TU'ONGDU'ONGTlEN31/12/2016 0110112016
VND VNDTi~n m~t 15.058.392.526 13.076.512.699TiSn gtii ngan hang kh6ng ky h~n 76.416.344.387 38.154.726.767Cac kh01m tuong Quang ti~n 327.135.000.000 519.880.000.000
418.609.736.913 571.111.239.466
Cac khoan tuong duang ti~n la ti~n gfri c6 ky h~n du6i 3 thang duQ'c gfri t~i cac Ngan hang Thuong m~i va T6chuc tin d\lng v6i lili su§t tir 4,5%/n!lm d€n 5,5%/nam.
19
Cong ty ca phin Xay HipDi~n IS6 18 Ly Vlin Phue, Phuong Cat Linh, Quan D6ng Da,Thanh ph6 Ha NQi
Bao cao tai chinh hop nhfitCho nam tai ehinh k~t thuc ngay 31112/2016
4 . cAc KHOAN DAu TlfTA.1 CHfNHa) DAu nr nl\m gifr d~n ngay dao han
31112/2016 01/0112016Gia g6c Gia tr] ghi s6 Gia g6c G ia tr] ghi s6
Dau tu ngan han- Tic~ngui c6 kyh~n
VND20.000.000,00020.000.000.000
VND20.000.000.00020.000.000.000
VND
20.000.000.000 20.000.000.000
La khoan ti~n gtii c6 ky han tren 3 rhang va d~n duoi 12 thang duoc gtii t\li Cong ty Hi chinh C6 phAnDi~n hrcv6i lai suar bac thang tir 4,6% d~n 7,0%/nlim.
b) Diu tu gop v6n vao don vi khac 31/12/2016 01/01/2016VND VND
Diu tu' vao eong ty lien k~t 80.603.432.195 150.144.769.744Cong ty ce phAnGang thep Cao Bang 52.387.432.195 113.344.769.744Cong ty c6 phan Khoang san T§n Phat 28.216.000.000 36.800.000.000Diu ur vao cac dO'n vi khac 4.821.770.000 4.821.770.000Cong ty cs phan Be tong Ly tllm Vinaincon 4.000.000.000 4.000.000.000Ngan hang BIDV 821.770.000 821.770.000
85.425.202.195 154.966.539.744
Cong ty chua xac dinh gia tri hgp Iy clla cac khoan dllu tu tai chinh nay do Chuftn m\fC K~ toan Vi~t Nam, Ch~dQK8 toan doanh nghi~p Vi~t Nam chua co huang d§n Cl,lth~ v~ vi~c xac dinh gia tri hgp IY.
DAu hI'vao eong ty lien k~tThong tin chi ti~t v~ cac cong ty lien k~t clla Cong ty VaGngay 31/12/2016:
Ten cong ty Dia chi Ho~t dQng kinh doanh Ty I~bi~u Ty I~ )chinh quy~t thl,fc g6p
~Cong ty c6 phlln Gang thep Cao Bang Khai thac, chS bi~n va kinh 25,09% 25,09%Cao Bing doanh eac 10\likhoang san
~Cong ty c6 phAn Khoang san Cao Bang Khai thAc, ch€ bi€n va kinh 28,76% 28,76%Tan Phat doanh cac lo~i khoang san
DAu tlr vao cae do'n vi khaeThong tin chi ti€t v~ cac khoan dllu tu vao cae don vi khac clla Cong ty VaGngay 31/12/2016:
Ten cong ty nh~n dAu tu Dia chi HO\lt dQng kinh doanh ehinh Ty I~bi~u9uY~t10,00%
TY I~th\fc g6p
Cong ty Co philn Be tong Lytfun Vinaincon
Hc\i Duong San xu§t be tong va cac sanph§m tir xi mling va th\lch cao
10,00%
Ngan Mng Thuang m\li C6ph§n D§u tu va Phat tri~n Vi~tNam (BIDV)
HaNQi Ngan hang 0,0014% 0,0014%
20
- - - - ---------------------Cong ty C6 phin Xay lAp f)i~n IS6 18 Ly Vltn Phuc, Phuong Cat Linh, Quan f)6ng Da,Thanh ph6 Ha Nc)i
Bao cao tAi chlnh hQ'P "hfitCho narn tai chinh k~t thuc ngay 31/12/2016
5 . PHAITHU NcAN H~N CVA KHAcH HANG
a) Phai thu cua khach hang chi ti~t theo khach hang c6 s6 dir Ian- Ban QLDA cac Cong trlnh di~n Mi~n Bac- Ban QLDA Luoi (fi~n HaNQi- Ban QLDA Liroi dj~n- Ban QLDA cac Cong trlnh f)i~n MiSn Trung
- Cong ty C6 phan Dau tu Kinh doanh f)i~n luc Thanh ph6 H6Chi Minh
- Cac khoan phai thu khach hang khac
b) Phai thu khach hang la cac ben lien quan(Xem thong tin chi ti~t tai Thuyet minh 38)
6 . TRATRU'aCCHONGlfOI BANNGANH~N
Tra truec cho ngu'iri ban c6 sa du 16'nDongfang Electric International CoroporationCong ty May va Thi~t b] Cong nghiep (MIE)T6ng Cong ty Khoang san TKV - CTCPCong ty ce phdn Ky thuat Cong nghiep A Ch§u(ACIT)Cac khoan tra tnroc cho ngiroi ban khac
21
31/12/2016 01/0112016VND VND
202.938.175.829 221.539.830.74643.683.289.274
66.934.513.89027.429.830.610 27.300.649.41622.473.183.870 29.736.178.870
502.066,325.658 319.636.468.830
798.590.805.241 665.147.641.752
17.611.879.242 7.269.053.000
31112/2016 01/0112016VND VND
43.213.882.946923.585.971
2.562.823.8028.155.265.547
124.821.734.896
179.677.293.162
16.058.767.3565.733.733.700
232.205.152.474
253.997.653.530
Cong ty ca phin Xliy )lip f)i~n I Bao do tai chinh hep nh~ts6 18 Ly van Phue, Phuong Cat Linh, Quan D6ng Da, Cho nam tai chinh ket thuc ngay 31112/2016Thanh ph6 Ha N(>i .7 . PHAITHU KHAc
31112/2016 01101/2016Gia tr] DIJ phong Gia tr] DV phongVND VND VND VND
a) NgAn h~1IPhai thu v~ liIi ti~n 75.555.556 175.250.000gui, ti~n eho vayTam irng 32.071.033.916 32.500.460.901Ky ClIgC,ky quy 52.400.000 284.788.227Phai thu BHXH 885.542.836 396.450.041ellaCBNVPhai thu ram ung 2.291.697.689 258.601.715cac dQi, ban chihuy cong trlnhPhai thu v~ tiSn 10.585.052.684 6.892.013.254tarn (mg chi d~n bu
Phai thu khac 24.814.336.923 (2.570.187.890) 8.001.072.608 (2.570.187.890)70.775.619.604 (2.570.187.890) 48.508.636.746 (2.570.187.890)
b) Diti hanKy cuoc, ky quy 8.462.873.500 660.573.500Phai thu khac (*) 77.863.916.983 77.863.916.983
86.326.790.483 78.524.490.483
(*): Day la khoan img truce tuong ung voi Igi lch e6 djnh duoc huang ella Cong ty ce ph§n T~p doan Tan Maitrong Du an xay dung Toa nha h6n hop Trung tam thuong mai, van phong, chung ell cao c§p va eac ch(re nangeong eQng khae thea GiAy phep d§u tlI so 7665/UBND-KH&DT eua Uy Ban Nhan Dan Thanh Phb Ha N(>ic§pngay 03 thang 10 nam 2012 tren co so ella Hgp dAng hgp tac kinh doanh s6 011201 IIHDHTKD ngay 18/01/2011va phI,!Il,!cVI ngay 20107/2015 gifra Cong ty C6 ph§n T~p d01mTan Mai va Cong ty C6 ph§n D§u tlI Dia bc MyDlnh. Sau khi (mg khoim thl,!hlIong tren, Cong ty C6 ph§n T~p doan Tan Mai se khong con bdt ky quy€n Igi gilien quan den DI,Tan tren va phai hoan thanh thu tpe ban giao, chuy€n quy€n SIT d\mg 6.028m2 dAt theo GiAych(mg nMn quy~n Slr d\mg dAts6 LI17423 (vao s6 s6 00426) do UBND Thanh ph6 Ha N(>icApngay 03/12/2000va Hgp d6ng thue dAt s6 08-99 ngay 14/0511999 eho C6ng ty c6 ph§n D§u tlI Dja be My Dlnh.
'·11
)NG'IH:EM'.,': KIE
"'~:~vi..;...;:---'
22
Cong ty ca phlin X:iy lAp f)i~n I Bae cao tai chinh hen) nh§tS6 18 Ly Vlin Phuc, Phuong Cat Linh, Quan D6ng Da, Cho nam Utichinh k~t thuc ngay 31112/2016Thanh ph6 Ha N{li
8 . HANG TON KHO31/12/2016 OliO 112016
Gia goc D\I phong Gia g6c D\I phongVND VND VND VND
Hang mua dang di 17.274.025.860 2.732.032.644dUOngNguyen Iieu, v~t 94.159.325.920 (265.187.726) 60.644.565.827 (5.988.975.854)Ii~uCong CI,I, dung CI,I 2.157.063.260 1.736.601.783Chi phi san xullt 414.275.464.565 508.889.747.974kinh doanh dodang (*)Thanh pham 3.523.309.035Hang hoa 1.168.829.286
532.558.017.926 (265.) 87.726) 574.002.948.228 (5.988.975.854)
(*) Chi ti~t chi phi san xu§t kinh doanh do dang:
31112/2016 OliO 1120 16VND VND
D" an kinh doanh bit dQng san: 23.578.041.095 307.731.787.373Trung tam thuong mai va nha 6' My Dlnh - My Dlnh Plaza 23.578.041.095 23.578.041.095Khu h6n hop nha 6' PCCI-Ha Dong 284.153.746.278Hoar CfQngxay lAp: 124.114.009.491 88.221.866.935G6i 3 103.3 xay lap DZ dAu n6i dtr an Tram bi~n ap 500kV 6.197.824.537Ph6 N6i va DZ d§u n6i
G6i 4 DZ 220kV True Ninh cat DZ 220kV Ninh Blnh - 3.460.190.500 6.366.775.361Nam DinhG6i 9 xay lap tram va duong day nhanh ri!!du an Tram bi~n 7.589.180.976ap 220kV Bao Urn va dAun6i
Lo 10.1 xay lap duong day 500/220kV va rno r{lng Tram 3.457.224.254bien ap 500kV Hiep Hoa du an duong day 500/220kV HiepHoa - Dong Anh - Bac Ninh 2
..."
G6i 9 10 9.3 xay lap duong day va nglin xu§t tuy~n G41 - 4.341.997.512 ·5
DC d\I an dUOng day 220kV Quang Ngili - Quy Nhan rCac cong trlnh kMc 105.265.416.249 75.657.267.037 ;1'..~Ho~t CfQngsan xuit ci)ng nghi~p: 2.553.524.446 T
rGCCT DZ220kV Ninh Blnh - Nam Dinh 2.553.524.446 .....
Chi phi san xuit kinh doanh do' dang khac: /'1.839.610.443 961.020.588 ?
...;...:.Chi phi san xuit kinh doanh do' dang t~i cac Ci)ng ty con 262.190.279.090 111.975.073.078
414.275.464.565 508.889.747.974
23
Cong ty ca phin Xay llip Difn Is6 18 Ly van Phuc, Phuong Cat Linh, Quan D6ng Da,Thanh ph8 Ha NQi
Bao clio tAi ehlnh hop nh5tCho nam tai chinh k~t thuc ngay 31/12/2016
9 . CHI PHi XAY Dt/NG CO BAN DO DANG
31/12/2016 01/01/2016VND VND
- Xay dung CO' ban do dang 1.190.258.867.672 705.778.655.882+ Du an thuy di~n Bao Lam 1 645.472.175.716 260.669.567.028+ Du an thuy di~n Bao Lam 3 438.323.248.904 100.286.937.936+ DI,fan thuy di~n Bao Lam 3A 96.529.087.256 2.118.489.677+ Dtr an thuy di~n Trung Thu 333.174.990.074+ Du an thuy di~n khac 9.934.355.796 9.528.671.167
- Sua chua Ian 748.323.762 300.511.290+ Nang dp xuong Yen Thuong 748.323.762 300.511.290
1.191.007.191.434 706.079.167.172
Cum Du an Thuy di~n Bao Lam thuoc xa Ly Bon, huyen Bao Lam, tinh Cao Bang,- Dl,I'an Thuy di~n Bao Lam 1 hoat dQng thea Gidy chung nhan dAunr s6 11121000149 do UBND Tinh CaoBang dp IAndau ngay 21/0812013, dang ky thay d6i Ian thrr nhAt ngay 17/0912014, cong sm1t 30MW, t6ngrrurc dau nr 915 ty, khoi cong tll'quy 2/2014, da khanh thanh vao ngay 08/0112017.- Dl,I'an Thuy d i~n Bao Lam 3 hOllt dQng thea G i~y chling nh~n dau tu s6 11121000151 do UBND Tlnh CaoB~ng cAp Ian d§u ngay 21108/2013, dang ky thay d6i Illn thu nh~t ngay 17/09/2014, cong su~t 46MW, t6ngmuc dau tu 1.393 ty, khoi cong tll' quy 2/2015, dlJ ki~n hm\n thanh vao quy 4/2017.- DIJ an Thuy di~n Bao Lam 3A ho~t dQng thea Quy~t dinh chu truang dau tu s6 2548 do UBND Tinh CaoB~ng cAp ngay 25/12/2015, cong su~t 08MW, t6ng muc dau tu 252,98 cy, kMi cong tll' quy 1/2016, d\r ki~nhoan thanh vao quy 4 nam 2017.
~\'-z- \iN\"::;:(1'1 ) i:1*/ .....J..
24
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91OZ/ZliI£,(~~u~l)41lr~qUJ1P!VlUIl1U04JlVqudoqqUlq;)'~lO~Jo~g
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C6ng ty cA ph§n Xay lAp f)i~n I Bao cao tai chlnh hop nhitS6 18 Ly VAn Phuc, Phuong Cat Linh, Quan D6ng Da, Cho nam tai ehfnh k~t thuc ngay 31112/2016Thanh ph5 Ha NQi
11 . TAl SAN CO DINH VO HINHGia tri quyen Phdn rnern Cona• I:>
Slr dung d~h (*) may tinhVND VND VND
Nguyen gia, ~
10.634.265.854 279.286.000 10.913.551.854So du dau nam
- Giam do chuyen sang thue (9.526.195.854) (9.526.195.854)dAttra tien hang nam
S8 dir cu8i nlim 1.108.070.000 279.286.000 1.387.356.000Gia trj hao mon lily k~s6 dudau nam 9.332.090.615 273.063.348 9.605.153.963- Khdu hao trong nam 194.105.239 6.222.652 200.327.891- Giam do chuyen sang thue (9.526.195.854) (9.526.195.854)ddt tra tien hang namS8 dir cu8i nlim 279.286.000 279.286.000Gia trj con Ia.iTai ngay dau nam 1.302.175.239 6.222.652 1.308.397.891Ta.i ngay cu8i nam 1.108.070.000 1.108.070.000
(*) Hisan e8 dinh vo hlnh la gia trj quYSn Slr dung dat dat vo thoi han t\ii then Yen Khe, xa: Yen Thuong, huyenGia Lam vai t6ng dien tieh 122,6 m2 dang duge Slr d\lng lam Nha may Ch6 t~o K~t du thep Yen Thuemg vai
. nguyen gia la 1.108.070.000VND.
26
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Cong ty C6 phftn Xay lAp f)i~n IS5 18 Ly Van Phuc, Phuong Cat Linh, Quan D5ng Da, Thanh ph5 Ha N9i
0110112016
Bao cao tili chinh hvp nhitCho nam tai chinh k~t thuc ngay 3 ]/12/2016
3111212016VND
310.981.723.456
151.404.963.559
669.387.752
530.288.629.715
993.344.704.482
12.195.918.372
981.148.786.110
Llii su!t nam Nam dao han
Uii su!t Uti da:i nr nguen 180 thang k~ tlr ngayv5n h6 tro chuang trinh giai nganphat triAnNang hrong taitao (REDP) cua WB
T6ng !iIi su!t huy d9ng 180 thang k~ tlr ngayti~t kiem bang tiSn d6ng giai ngankY han 12 thang va biend9
Lai su§t Uti da:i tlr ngu6nv5n h6 trg chuong trinhphat triAnNang lugng tAit~o (REDP) cua WB
48 thang k~ tir ngaygiai ngan
180 thling k~ tiT ngaygiai ngan
29
Hinh th(rc dam bao
Tai san
Tai san
Tai san
Tai silO
VND139.096.289.897
57.915.551.676
264.446.816.630
ThOng tin chi tiSt lien quan din khoan yay dal han
Loai tiSn
Ngan hang Thirong mai C6 ph~n Congthuong Ha Tay
VND
Ngan hang Ngoai thuong Vi~t Nam- S6giao dich
VND
Ngan hang Thirong mai C6 ph~ TienPhong - Chi nhanh Ha N9i
VND
Ngan hang Thuang m~i C6 ph~ DAu tuva Phat tri~n Vi~t Nam (BIDV) - Chinhanh Hi'! NQi
VND
Khoan d€n h~ tra trong vong 12 thling
Khoan dSn h,n tra sau 12 tbang
461.458.658.203
461.458.658.203
Cong ty ca phin Xay lAp f)i~n Isf> 18 Ly Van Phuc, Phuong Cat Linh, Quan Df>ngDa,Thanh ph6 Ha N/)i
Bao cao tai chinh hop nh§tCho narn tai chinh k8t thuc ngay 31/12/2016
15 . PHAI TRA NGU'('n BAN NGAN H~N
31112/2016 01/01/2016Gia trj sf> co kha nang tra
ngsa co kha nang tra
ngVND VND
Phai tra ngu'o'i ball chi tiSt theo nha cung dp co sf>dir 10'n
Cong ty C&ph§nThirong mai Xayl~p Cong nghiepThling Long
Cong ty C&phAnXay dung PhucHung HOLDINGS
Tianjin TianfaHeavy Machinery& HydropowerEquipmentManufacture
Cong ty cs ph§nSong Da 5Dongfang ElectricInternational
61.204.541.322 61.204.541.322
40.157.117.583 40.157.117.583
113.084.153.177 113.084.153.177
59.918.434.953 59.918.434.953
43.213.882.946 43.213.882.946
Phai tra cac df>iurong khac
497.521.279.401 497.521.279.401
815.099.409.382 815.099.409.382
16 . NCtfOI MUA TRA TlEN TRU'OC NGAN H~N
Ngu'o'i mua tra ti~n tmirc chi ti~t theo khach hang co sB dir 10'nBan quan Iy D\1'an Phat tri~n CO'so H~ tflng Khu Cong ngh~cao H6a LacDI,l'an nha a Thuong mai PCCI Complex Ha DongCac khoan nguoi mua tra ti€n truce khac
30
Gia tr]
VND
41.970.189.390
18.611.703.596
579.396.677
379.350.038.253
440.511.327.916
31112/2016VND
l3.985.646.942
49.908.202.842
63.893.849.784
VND
41.970.189.390
18.611.703.596
579.396.677
379.350.038.253
440.511.327.916
01/0112016VND
342.140.711.41042.705.536.594
384.846.248.00
'\"".:~;"\"/."/f
1£
"rotnuanb0':)l'll:t:>qutpl?AnbO~HP!9PAllql!qVql9:)lyl{UdoqquJq:)!\noao0~8U~.QA\!qquuiJ.6np?nql9s'naquJylp{qoaon?!l{Uo~qlq:)Jql!?!~oonp?ql9':)naqu':)~lp{Ip!pOll!~!eOIn?HfUJ.9A!9P?nqlVAl{U!pmb:)~:)?Al~nlj5U1'tpdy:>?!/\00'?nqltrsnbooano1l.QW?PInsntqo~sAlaUQ:)ano?nqlUYOll?AnO
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6SL'60S"S6L"SOI09rPL9"9£1£".r68S"LI""O,,.Z6".rS9L"6SZ"I9S9"£ZS"Z£L"ISZS£rOlO"8SI"£686rLLS"£L
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aNAONAaNAaNAaNAONAaNAWl:.!UWl:.!OWl:.!UWl:.!OWl:.!UWl:.!Onvv!9n3dQu!?qd9S!9n:)nql!,~qd9S13UO.Qdgu3i1qlEP'?S(*)3~lpf:anu:auo.QdQu!,~qd9SnvpdQu!1~qd9Snql!"~qd9S
,JQJlNVHNdONIYHdNYOIDI:::rv.JYA~11H~"Sl
91OZ/Z;1/1£A?130Jr;tqllr"qu!q:>!\nWl:.!Uoq:)!QN~HQqd4U\!4.l"eG:aoQG~no'qon:lID:aUQnqd'Jr;tqd~i\-:('18195 .. lJqudOqqUJq;)!~O~;)o~gIU~!Gd~1A§Xu~qd?.JAl2!u9,J
-- - - - ---------- -----
Cdng ty ce phlin Xay lAp Bi~n IsA 18 Ly VlIn Phuc, Phuong Cat Linh, Quan DAng Da,Thanh ph6 Ha N9i
Bao cao tai chinh hQ'p nhfitCho nam tai chinh k~t rhuc ngay 3 1/12/2016
18 . CHI PHi PHAI TRA NGAN H~N31/12/2016 01/01/2016
VND
4.382.194.78641.222.848.406
- Chi phi liii yay- Chi phi trich truoc cac cong trlnh xay I~p va san xu§t cong
nghiep- Chi phi trich tnroc tarn tinh gia v6n hang hoa, thanh ph§m bAt
Cl9ngsan Clll ban- Chi phi v~n chuyen- Chi phi nguyen v~t )i~u- Chi phi phai tra khac
VND
1.908.421.08081.310.660.849
1.773.487.528 316.872.942
1.711.258.1004.469.457.2234.256.277.283 735.779.001
57.815.523.326 84.271.733.872
19 . PHAI TRA KHAc31112/2016 01/01/2016 ~
VND VND \./
a) NgAn h{ln CO- KiOOphi cong dean 1.366.518.809 1.495.411.855 'i\ \- Bao hi~m xiI hQi 896.211.825 726.603.888 ~(;
- Bao hi€m y t~ 248.928.265 269.978.173 I- Bao hi€m thAt nghiep 183.429.100 139.607.611 )'-"l
Nhan ky quy, ky CLrgC ngan han 74.000.000 ~-- cs nrc, lQ'inhu~n phai tra 430.565.811 556.938.475- Phai tra liii vay 28.914.775 241.484.199- Tarn irng 9.070.165.182 19.231.455.732- Ti~n bao trl du an bAt d(lng san gifr hQ khach hang 13.672.889.155 7.686.792.257- Phai tra ti~n GPMB OO~ntLr chu dau tlf chua quy~t toan 7.116.414.219 1.041.788.445- Cac khoan phai tra, phai nQP khac 8.553.4 I3 .668 10.607.611.372
41.641.450.809 41.997.672.007
b) Dai h;'ID- Nh~n ky quy, ky CLrQ'Cdai h~n 278.605.541 241.982.921
278.605.541 241.982.921
20 . m,J' PHONG PHAI TRA31112/2016 01/01/2016
VND VNDa) NgAn h{ln- DI! ph6ng bao hanh san ph§m hang h6a 42.515.402.791 34.111.047.323
- DI! ph6ng bao hanh cong trlnh xay dllng 26.850.122.716 61.082.233.345
69.365.525.507 95.193.280.668
b) Dai h{ln- DI! phong bao hanh san ph§m hang h6a 27.702.235.857 41.727.372.199- DIl phong bao haOOcong trinh xay dl,l'llg 65.816.907.107 99.280.548.807
93.519.142.964 141.007.921.006
32
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Cong ty cA phin Xliy lAp f)i~n IS6 18 Ly Van Phuc, Phuong Cat Linh, Quan D6ng Da,Thanh ph6 Ha NQi
Bao cao tai chinh hQ'p nh§tCho nam tai chinh k~t thuc ngay 31/12/2016
(*) Theo Nghi guy~t ella Dai HQi dbng e6 d6ng thuong nien nam 2016 56 02INQ.PCC 1·HE)QT ngay 21 thang 04nam 2016.
- Thuc hi~n theo Nghj guy~t Dai hOi dbng c6 dong thuong nien nam 2016 neu tren, Cong ty da hoan thanh viectang v6n di€u I~trong narn 2016 nhu sau:
+ Phat hanh e6 phieu tra e6 nrc nam 2015:
Ty I~phat hanh: 20% tren v6n di~u I~ 341.694.850.000 d5ng.D6i tuong duoc phan ph6i: cac e6 d6ng hi~n huu tai ngay chot quyen 20106/2016.
S6 luong c6 phftn da phat hanh them la 6.833.810 e6 phftn, tuang (rng vo; t6ng v6n di~u I~ tang them la68.338.100.000 dbng.Ngay phat hanh hoan thanh: 27/06/2016.
+ PMt hanh e6 phi~u de b6 sung v6n di€u I~ tir ngubn c6 phi~u thuang.TY I~pMt hanh: 66,67%.D6i tUQ'ngdUQ'ephan ph6i: cae e6 d6ng hi~n huu t~i ngay eh6t guy~n 20/06/2016.S6 lugng e6 phAn da phat hanh them la 22.779.368 c6 phdn, tuong {rug vai tbng v6n di€u I~ tllng them la227.793.680.000 d5ng.Ngay phAt hanh hoan thanh: 27/06/2016.
- Th"e hi~n Nghj quy~t 56 03INQ-PCCI·DHDCD ngay 19/08/2016 eua D~i hoi d6ng e6 d6ng, C6ng ty dl1 hoanthanh dgt chao ban rieng Ie eho e6 d6ng ehi~n IUQ'enhu sau:D6i tugng mua e6 phfto: Quy Vietnam Entetprise Investments Limited (VEIL).S6 Iugng e6 ph§n da phat hanh them la 11.480.718 c6 ph§n, tuang (rng v&i t6ng s6 v6n di~u I~tang them la114.807.180.000 d6ng (m~nh gia 10.000 d6nglc6 phi~u).Gia ban da th"e hi~n la 33.000 d6ngle6 phftn.T6ng gia trj v6n huy dong rang tir dgt phAt lulnh la 378.763.764.000 dbng. s6 ti€n thu dUQ'e tir dgt phAt hanh seduqe sa d\lng d€ d§u tu x§y d\mg d" an thuy di~n Bao Lam 3. D~n ngay 31112/2016 s6 vAn huy dong tir dQt pilathAnh dl1sa dl,lng eho dau tu d" an thuy di~n Bao Lam 3 In 235.659.751.873 dfmg.
- Ngay 12/09/2016 C6ng ty ehinh thue c6ng bA vi~e thay d6i e6 phi~u e6 quy~n bi8u quyet dang Iuu hanh tir63.781.764 e6 phi~u len 75.262.482 e6 phi~u do giao djeh v6i e6 dong chien luge di! th1,1ehi~n xong.
- Ngay 16/11/2016, Toan bQ e6 phieu dang luu himh eua C6ng ty da ehinh th(re giao dieh tren S6 Giao dieh Ch(rngkhoan Thanh ph6 H6 Chi Minh v6i ma chung khoan: PC 1.
c
b) Cac giao dich v~ vAn vO'icac chu sir M'u va phan phAi cA t(rc, chia lQ'inhu~n
Nam 2016 Nlim 2015
VND VND752.629.140.000 341.694.850.000341.694.850.000 201.000.000.000410.934.290.000 140.694.850.000752.629.140.000 341.694.850.000296.127.110.000 40.197.010.000296.127.110.000 40.197.010.000
VAn dftu tu eua ehu s6 huu- V6n g6p tldll nam- V6n g6p tang trong nam- V6n g6p cu6i nomC6 tue, Iqi nhu~n da ehia- C61{rC, /f1i nhu(in chia tren i<li nhu(in cae nam truac
34
Cdng ty cs ph§n Xay lAp Di~n Is6 18 Ly Van Phuc, Phuong Cat Linh, Quan D6ng Da,Thanh phl> Ha NQi
Bao cao tAi ehlnh hQ'p nh§tCho nam tai ehlnh ket thuc ngay 31112/2016
c) CJ. b'~o p leu31112/2016 01/01/2016
s6 IUQ1lgc6 phieu dang ky phat hanh 75.262.914 34.169.485sf> IUQ1lgc6 phieu da ban fa cong chung 75.262.914 34.169.485- C6 phieu ph6 thong 75.262.914 34.169.485sf> IUQ1lgc6 phi~u duoc mua lai 432 432- C6 phieu ph6 thong 432 432sf> IUQ1lge6 phi€u dang luu hanh 75.262.482 34.169.053- C6 phiiu ph6 thong 75.262.482 34.169.053Menh gia c6 phieu da hru hanh (VND) 10.000 10.000
d) Cac quy cong ty31/1212016
VND56.788.473.12313.684.934.477
01/01/2016VND
45.303.476.4449.399.424.872
54.702.901.316
'):.,\.
01/01/2016 \\
.l13.957,15 ).
I;..~
01/01/2016 //VND
12.495.360.777
Ouy dAu nr phat trienQuy khac thuQc vbn chu so huu
70.473.407.600
22 . cAc KHOAN M\1C NGoAI BANG CAN D6I KE ToAN
31/12/2016
a) Ngoai t~ cac loai (USD) 574.043,49
31112/2016VND
12.495.360.777b) Ng kho doi da xu Iy
35
Cdng ty c6 ph~n Xliy Hip Di~n IS6 18Ly Van Phuc, Phuong Cat Linh, Quan D6ng Da,Thanh ph6 Ha NQi
Bao cao tili chlnh hQ'p nh§tCho nam tai eh inh k~t thuc ngay 3 1112/2016
23 . TONG DOANH THll BAN HANG vA CUNG cAp DICH vu
Nam 2016
Doanh thu ban hang h6a, v~t nrDoanh thu hoat dQng san xwlt ccng nghiepDoanh tim hoat d(lng xay I~pDoanh thu kinh doanh bAt dQng san dftu nrDoanh thu chuyen nhuong bAtdQng sanDoanh thu hoat dQng thuy di~nDoanh khac
VND131.285.793.455517.103.093.250
1.815.135.749.4178.850.690.473
463.567.431.8548.975.967.624
63.296.537.952
3.008.215.264.025
Trong d6: Doanh thu d6i voi cac ben lien quan (Xem thong tin chiti~t tai Thuyet minh 38)
17.611.879.242
Nam 2015
VND61.398.069.246
658.663.984.9552.336.757.718.576
7.212.035.098
36.826.935.158
3.100.858.743.033
25.614.212.300
25 . GIA VON HANG BAN
Narn 2016 Narn 2015
VND VNDGiAv6n cua hang h6a da ban 122.994.794.810 60.822.349.210Gia vbn hoat d9ng san xu§t cong nghiep 429.080.703.043 564.510.368.520 )Gia v6n hoat d9ng xay l~p 1.552.199.720.836 2.009.832.281.595Chi phi kinh doanh bAtd(lng san dftu nr 4.240.675.816 4.171.023.867GiAvbn chuyen nhuong bAtd9ng san 323.069.828.214
~GiA v6n hoar d9ng thuy di~n 4.926.682.50 I 10
(~iGia v6n khac 50.829.930.064 26.947.439.132OV' ph6nglHoan nh~p d" ph6ng giam gia hang tlin kho (5.723.788.128) 5.988.975.854 ~~
\2.481.618.547.156 2.672.272.438.178
26 . DOANH THU HO~T DQNG TAl CHiNn
Nam 2016 Nam 2015
VND VNDLai tien gui, lai cho vay 11.772.192.648 7.030.811.612C6 ruc, Iqi nhu~n du<;ycchia 47.359.620Lai chenh I~ch ty gia phAt sinh t..ong nam 2.297.203.389 1.690.079.235UIi ehenh I~ch tY gia do danh giA li;lis6 du cu6i nam 5.193.887Doanh thu hO\lt d9ng tai chinh khAe 345.155.348 269.047.144
14.419.745.272 9.037.297.611
36
Cong ty cA phAn Xay lApDi~n I Bao cao tai chlnh hop nh§ts6 18Ly Van Phuc, Phuong Cat Linh, Quan D6ng Da, Cho narn Utichinh k~t thuc ngay 31112/2016Thanh ph6 Ha N~i
27 · CHI PHi TAl CHiNHNam 2016 Narn 2015
VND VNDUli tien yay 19.680.285.367 10.432.262.854Lo do thanh Iycac khoan dau nr tai ehinh 994.078.865Lo chenh l~ch ty gia phat sinh trong narn 2.089.485.887 938.404.618Chi phi tai chlnh khac 6.905.267
21.776.676.521 12.364.746.337
28 · cm PHi QUAN LY DOANH NGHI~PNarn 2016 Nam 2015
VND VNDChi phi nguyen li~u, v~t li~u 5.531.691.310 4.508.617.829Chi phi nhan cong 75.547.765.075 82.127.927.766Chi phi khau hao rai san c6 djnh 6.672.957.157 6.734.261.747Chi phi du phong/hoan nh~p dtr phong (2.340.539.942) (3.758.532.735)Thu€, phi, I~phi 2.825.344.694 3.096.706.854Chi phi dich vu mua ngoai 17.048.251.691 14.215.891.920Chi phi khac bang ti~n 23.561.624.759 19.554.349.599
128.847.094.744 126.479.222.980
29 · THU NH~P KHAc ~\~;Nam 2016 Nam 2015 '/
/(
VND VND ~.;CThu nhap thanh Iy TSCD 517.727.273 2.662.236.390 :iA t\
Tim nMp tir thanh IyCCDC 433.579.193 ".,:--._Hoan nhap du phong 75.757.189.033 36.111.932.950 ~Thu nhap khac 1.162.069.719 894.636.189
77.436.986.025 40.102.384.722
30 . CHI PHi THUE THU NH~P DOANH NGHQ:P HI¢N HANHNam 2016 Narn 2015
VND VND
62.315.906.390 52.131.208.89820.022.883.944 19.794.634.697(3.423.521.024) 3.423.521.024
78.915.269.310 75.349.364.619
Chi phi thu~ TNDN hi~n hanh tai cong ty meChi phi thue TNDN hi~n hanh t~i cong ty conCae khoan tl.lmnop tren s6 tien thu truae ella H£>KD b~t d(lngsan
Chi phi thu~ TNDN hi~n hanh
37
Cdng ty ce phin Xay llip Di~n Is6 18 Ly Van Phuc, Phuong Cat Linh, Quan D6ng Da,Thanh ph6 Ha NQi
Bao cao tAi chfnh hQ'p nhiltCho nam tai chinh ket thuc ngay 3 J 112/20 16
31 . nITrE THU NI4P DOANH NGHltP HOAN L~Ia) Hi san thu~ tbu nh~p hoan I,i
3 II12/20 16 01l01l2016VND
- Hi san thu€ tbu nh~p hoan lai lien quan den khoan chenh lechtarn thai duoc khau trir- Cong ty TNHH Che tao CQt thepDong Anh - Hyundai
- Tai san tbu6 TNDN hoan lai lien quan den khoan chenh I~chtam thai duoc khAu til: Thu6 TNON 1% tam nQP d5i voi doanhthu thu ti€n theo tien dQ til hoat dQng chuyen nhuong bAtd9ngsan
- Hi san thu6 TNON hoan lai nrong irng voi llli chua thuc hi~n
VND141.803.461
3.423.52 J .024
692.682.882 2.246.682.914
692.682.882 5.812.007.399
31112/2016 01/01/2016VND
15.291.361.258- Thu6 thu nhap hoan lai phai tra phat sinh tir viec hoan nhap duphong dh tu tfli chlnh
VND3.099.893.748
Thu~ thu nh~p hoiln I,i pbai tra 15.291.361.258 3.099.893.748
c) Chi phi thu~ TNDN hoiln .,i
Nlim 2016 Nlim 2015VND VNO
Chi phi thu€ TNDN 1% t~m nQPd6i v6i doanh thu thu ti~n theo 3.423.521.024 (3.423.521.024 ) .-:i I
ti6n dQ tir ho~t dQng chuy~n nhuQ'Ugbat dQng sanCP thuS TNDN hoan ll,iituong (mg v6i Iili chua th\Ic hi~n (113.822.869) (1.422.437.523) lNG
rilEUChi phi thu~ TNDN hoan l~i phat sinh til vi~c hoan nh~p tai san 1.667.822.90 I 2.602.166.986 '.>
i(I£.1tbu~ thu nh~p hoan l~i.A~Chi phi thu~ TNDN hoan l~i pMt sinh tic vi~c di~u chlnh dl,l' 12.191.467.510 2.538.216.191
phong dau tu tfli chinh ·.,rMChi phi thue TNDN hoan l~i phat sinh tir vi~c di~u chinh dl,l' (2.101.863.903) ~--phong bao hanh san ph&m
Thue thu nh~p hoan l~i pMt sinh tir cac khoan chenh l~ch ~m 141.803.461thai duQ'Ckhau trlr - Cong ty TNHH Che ~o CQt thep DongAnh
17.310.792.027 (1.807.439.273)
38
Cong ty ca philn Xay Hip Di~n Isa 18 Ly V1InPhue, Phuong Cat Linh, Qu~n D6ng Da,Thanh ph6 HA NQi
Bao cao tai chlnh hQ·p nhlitCho nam tai chlnh k~t thuc ngay 31/12/2016
32 . LAI CO BAN TREN CO PHIEU
Vi~e tlnh roan B!{icc ban tren e6 phisu co th6 phan phAi eho cac e6 dong s6 htru e6 phftn ph6 thong ella Cong tyduoc thuc hien dua tren cac s6 li~u sau :
Nam 2016 Narn 2015
VND304.705.976.919304.705.976.919
67.241.706
Loi nhuan thuan sau thu~Lgi nhuan phan bd eho cd phieu ph6 thongCd phieu ph6 thong hru hanh blnh quan trong nam
Li'li cooban tren c6 phi~u
VNO245.468.867.894245.468.867.894
53.731.980
4.532 4.568
Cong ty chua co dl,ftlnh trich Quy khen thuong, phuc loi tren Lei nhuan sau thue eho nam tai chlnh k~t thuc ngay31/12/2016.
Ui co ban tren e6 phi~u dll duge di~u ehlnh h6i t6 theo quy djnh t~i ChuAn m~re k~ toan Vi~t Nam s6 30 - Uitren e6 phi8u.
33 • CHI PHi SAN XUAT KINH DOANH THEO YEU TONam 2016 Nam 2015
VND VNDChi phi nguyen Ii~u,v~t li~u 1.140.493.351.307 1.111.305.309.545Chi phlnhan eong 266.884.714.568 264.677.202.248Chi phi kh§u hao tai san e6 djnh 35.997.760.267 24.410.105.270Chi phi d~rph6ng, bao Mnh 23.849.123.701 66.258.524.131Chi phi djeh Vl,lmua ngoai 843.691.716.497 1.269.556.350.766Chi phi khae b~ng ti~n 79.000.508.302 75.646.427.208
2.389.917. t 74.642 2.811.853.919.168
34 . CONG Cl) TAl CHiN"Cae lo~i eong el,ltai ehinh ella Cong ty bao g6m:
Gia trj s6 k~ toan
VND VNDQl! phong
-,.,_,/.<-?'
../31112/2016 01/01/2016
VNDOil phongGia g6e
VNOHi san tai chinhTi~n va cae khoan 418.609.736.913 571.111.239.466tuang <luang ti~nPhai thu khaeh 955.693.215.328 (4.048.601.583) 792.180.768.981hang, pllAi thukhaeCae khoan eho yay 21.250.000.000
D§u tu dai h~n 4.821.770.000 4.821.770.000
1.400.374.722.241 (4.048.601.583) t .368.113.778.447
(6.590.403.625)
(6.590.403.625)
39
Cong ty ce phin Xay lAp Dj~n IS6 18Ly van Phuc, Phuong Cat Linh, Quan Dong Da,Thanh ph6 Ha NQi
Bao cao tai ehinh hQ'p nhAtCho nam tai chinh kSt thuc ngay 3 1I 12/20 16
31/12/2016 01/01/2016VND VND
NQ'phaj tra taj chlnhYay va noPhai tra nguoi ban, phai tra khacChi phi phai tra
1.115.905.489.475857.019.465.73257.815.523.326
524.519.786.908482.750.982.84484.271.733.872
2.030.740.478.533 1.091.542.503.624
Hi san tai chlnh va no phai tra tai chinh chua duoc danh gia lai theo gia tr] hop 19 tai ngay ket thuc nam tai chinhdo Thong nr 210/2009/TT-BTC va cac quy djnh hien hanh yeu cau trlnh bay Bao cao tai chinh va thuyet minhthong tin d6i voi cong cu tai chinh nhung khong dua ra cac huang dftn tuong duong cho viec danh gia va ghinhan gia tr] hop 19cua cac tai san tai chinh va ng phai tra tai chinh, ngo;;ti tru cac khoan trich I~p dl,I phong n9'phai thu kh6 doi va dl,I ph6ng giam gia cac khoan dfiu tu chUng khoan dii duQ'c neu chi tiSt t;;ticac Thuy€t minhlien quan.
Quan Iy rili ro taj chlnh
Rtii ro tai chinh ctia Cong ty bao g6m rtii ro thi tru<mg, rlli ro tin dl,!ng va rui ro thanh khoan. Cong ty da xfiydl,Ing h~ th6ng ki~m soat nh~m dam bao Sl,Icfin b~ng 6 mlrC hqp 19giil"achi phi rui ro phat sinh va chi phi quan Iyrtii rooBan Ttmg Giam dbc Cong ty co trach nhi~m theo dOi quy trlnh quan Iy rui ro d~ dam bao Sl,Idin b~ng hqpIy giil"arui ro va ki~m soat rui 1'0.
R,U TO Ihi InfulIg
Ho@tdQng kinh doanh ctla Cong ty se chti y€u chiu rtii 1'0 khi co Sl,Ithay d6i v€ gh'l, ty gia h6i doai va lai suih.
Rlii ro v~ gia:
Cong ty chill rui ro v€ gia Clla cac cong CI,Ivbn phat sinh tCrcac khoan dAu tu e6 phi€u dai h?n do tlnh khong cht\cchan V8 gia tuang lai cua c6 phi€u dfiu tu. Cae khoan dAu tu c6 phi€u dai h~n duQ'c nam giil"vai ml,lCdich chienlugc Hiudai, t?i thai di~m k€t thue nlim tai chinh Cong ty chua co k€ ho~ch ban cac khoan dau tu nay.
Rui ro v€ ty gia h6i doai:
Cong ty chiu rtii ro v€ tY gia do gia tri hqp Iy cua cae lu6ng ti€n trong tuang lai ctia mQt cong CI,Itai ehinh se bi€ndong theo nhil"ng thay d6i cua ty gia ngo~i te khi cac khoan doanh thu va chi phi cua Cong ty dugc thl,Ic hien b~ngdan vi ti€n t~ khac vai d6ng Vi~t Nam.
Rtii ro v€ liti suAt:
: ~L
j)Cong ty chiu rtii ro v€ lai suAt do gia tri hqp 19 cua cac lu6ng ti€n trong wang lai cua mQt cong C\l tai chinh sebiSn dong theo nhfrng thay d6i cua lai suAt thi tru<mg khi Cong ty co phat sinh cac khoan ti€n gui co ho~c khongco ky h~n, cac khoan vay va n9' chiu lai suAt tha nbi. Cong ty quan 19rtii ro lai suAt b~ng cach phfin tlch tlnh hlnhc~nh tranh tren thi truang d6 c6 dUQ'ecac lai suM co lQ'icho ml,lc dich cua Cong ty.
Rili TO I{II d~l1Ig
Rui ro tin dl,lng la rui ro ma mQt ben tham gia trong m9t cong CI,Itai chinh ho~c hqp d6ng khong c6 kha nang thl,Ichi~n duQ'c nghia vI,!cua mlnh dftn den t6n thAt v€ tai chinh eho Cong ty. Cong ty c6 cae rtii ro tin d~lI1gtlr ho~tdong san xu§t kinh doanh (chu yeu dbi vai cac khoan ph~1ithu khach hang) va ho~t dQng tai chinh (bao g6m ti€ngui ngfin hang, cho vay va cac cong CI,Itai chinh khac).
40
Cong ty cfi phAn Xay Hip Di~n Isa 18Ly Van Phuc, Phuong Cat Linh, Quan Dbng Da,Thanh pha Ha N(li
Bao cao tai chinh hop nh§tCho nam tai chfnh ket thuc ngay 3111212016
Tlr I namtrc xuong
Tren 1 namden 5 nam
Tren 5 narn Cong
VND VND VND VNDT{li ngay 31112/2016Ti€n va cac khoannrong duong tien
Phai thu khachhang, phai rhukMcCac khoan cho vay
D§u nr dai han
418.609.736.913 418.609.736.913
865.317.823.262 86.326.790.483 951.644.613.745
21.250.000.000 21.250.000.000
4.821.770.000 4.821.770.000
1.305.177.560.175 91.148.560.483 1.396.326.120.658
Tt'i ngay 01101/2016Ti€n va cac khoannrong dirong ti~n
571.111.239.466 571.1I1.239.466
Phai thu khachhang, phai thukhacD§u nr dai han
707.065.874.873 78.524.490.483 785.590.365.356
4.821.770.000 4.821.770.000
1.278.177.114.339 83.346.260.483 1.361.523.374.822
R,U TO tlumh khoiin
Rui ro thanh khoan la rui 1'0 C6ng ty g~p kho khan khi thirc hi~n cac nghia V\1 tai chfnh do thi@uvon. Rui ro thanhkhoan cua C6ng ty chu y~u phat sinh tir yi~c cac tai san tai chinh va nQ' phai tnl tai chinh c6 cac thai diem c:1aoh~n khac nhau.
Thai h~n thanh toan cua cac kho{m nQ'phili tra tai chinh dv-a tren cac khoim thanh toan dv- kiSn thea hQ'Pd6ng(tren co sO'dong tien clla cac khoan g6c) nhu sau:
Tu I nlim Tren I nllm Tren 5 nllm C(lngtr6 xu6ng d€n 5 n!lm
VND VND VND VNDT{li ngay 31112/2016Yay va nQ' 134.756.703.365 981.148.786.110 1.115.905.489.475Phai tra nguai 856.740.860.191 278.605.541 857.019.465.732ban, phai tra khacChi phi phai tra 57.815.523.326 57.815.523.326
1.049.313.086.882 278.605.541 981.148.786.110 2.030.740.478.533
Ttli ngay 0110112016Yay va ng 63.061.128.705 461.458.658.203 524.519.786.908Phai tra nguai 482.508.999.923 241.982.921 482.750.982.844ban, phai tn\ khAcChi phi phai tra 84.271.733.872 84.271.733.872
629.841.862.500 241.982.921 461.458.658.203 1.091.542.503.624
41
Cling ty cA phan Xay llip Di~n IsA 18 Ly VAnPhuc, Phuong Cat Linh, Quan D6ng Da,Thanh ph6 Ha N()i
Bao cao ati chlnh hQ'p nh5tCho nam tai chinh ket thuc ngay 31112/2016
Cong ty cho rang mire <lQt~p trung nii ro d6i voi viec tra no la co th€ kiem soat duoc. Cong ty c6 kha nang thanhtoan cac khoan no den han tll"dong ti~n tli hoar d(lng kinh doanh va ti~n thu tli cac tai san tai chlnh <laohan.
35 . THONGTIN 00 SUNGCHO cAc KHOAN M1)CTRiNH oAY TRONGBAo cAo LUll CHUYENTlENT~
a) Cac giao djch khOng bAng ti~n anh blrCl"ngd@nbao cao hru chuy~n tiin t~ trong nrong lai
NAm2016 NAm 2015
G6p vAn bang tai san vao Cong ty con
b) se tiSn di yay t111,I"C thu trong namTi~n thu tir di yay theo khe uoc thong tlurong
c) se tiSn dll th,!c tra g6c yay trong nlimTi~n tra nQ'gAc yay theo kh~ u6c thong thucmg
VND942.874.315
VND
1.253.960.145.992 1.055.074.576.660
669.349.941.937 720.194.605.563
36 . NHlrNGSl/ KI"f;NPHATSINHSAUNGAy KETTHUCNAMTAl CHiNH
Trong thang I nAm2017, D\T an Thuy di~n Bao Lam I t~i xa Ly Bon, huy~n Bao Lam, tinh Cao Bang duQ'Ckh6icong tli guy 2/2014 v6i dmg muc dfiu tu 915 ty, cong suat 30MW da ehinh thue khanh thanh va di vao ho~t d(lng.
Ngoai ra, khong c6 S\T ki~n trQng y~u nao xay ra sau ngay ket thuc nAm tai chinh doi hOi phai duQ'c di~u chinhhay cong b6 tn~n Bao eao tai chlnh hQ'P nh~l nay.
~;.>c
.1ACH
A
42
£17
Wl!Nl~!i\9lp~IUglln?,(I)lpAlaUQ:)l!1)3~ugpl~oqtraql!jpop61l!jp3MntPiooui~lJdgqceoOvad-gl~UQlPfAl~uQ:)
61g!p:>.nAnlpf031U
989'680'1IL.·99.,,,z:9L.8·910·OS8·61L.S6TfL.,£.,£Tl£'1£££'109'nS'Z91SIS'189'6Z"'£1ZL.L.Z·L.Z8·£9.,,,z:£L.I}.il!I}qd,6u~U9~
8ZL'8U'OIrsz9qugqd~U9lp11'!1l!I'!qdoN8~6'098'009'[vv'l9L8'91O'O~8'61g6'££L'£v£'£l£'(££n09'£(~'l91~(n89'6lv'£lZLLZ'LZ8'£9v'l£Lu-gqdgq1'!1l!I'!qdoN
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(v8'v£L'v178'Iv~9qugqd~U9lPfU\!S!U£££'za'90CL86'£9~~'8~~'96v'9~IzvorL8'vZC990'Z98Z'016'OZv'ZLvV8Z'090'8Z6'9~£~9(,U8'~£(,~£6u-gqdgqU\!S!u08z,.,onZ9·19£·1960'9a'66S'6L66'S16'1.,1'80£'10L.6·OZS·69Z·"Z:£18'90"'S9S'6"0",.,86·OSO·0IG.JS~snm!qd!q;)~u9~
69S'9IC96S'9ZSI99·t6£·ISt·nHI·S8Z06.,O·VL6Z0819'LorSPlL.OZOO6£·ZZO·88I8S'SZO'9£6'znqusopqup!~uQPJ80qmo§nqu!-O'1
9~I'LP~'819'I8V'Z9VC9£6'00['891IO~'Z89'9G6'vO£O'vO~'OI£'LZ££VO'WC080'6ZV9£8'OZC661'Z~~'1ueq~U\!lJu9AV!D~ZO'v9G'~ll'800'£LOv'l££'Z8<;'P61Pl9'L96'<;L6'8LZ£'ZZI'81V'U170~l'£60'£O1'LIsLW6vC<;£I'<;18'1!1?O~Uugql!l~UI'}qtreq~u¥nqlnqiqul!OaQNi\QNi\QNi\aNAQNi\QNi\d~!~uquaopd~!~uUl'}Ol~Ug3aU9l:)vtp{aU9Praoq3V:)U~!PAI)4l.Ul'}s~ugplwa~U93lWnxUl'}Sd¥1k~X
qU'BOpqupt;,.nAqUll03q~
NYHd08OV:::>OV8.L£ -..91OZllll[£,(~:au3I)lJll?~lfUJlJ3!\!l~UolJ:)J~qudOqqUlq;)!~l0,:>0'8
!QN:I'!Hoqdqtl1?ql."eG~uQGu-gnO'qunlD~lLQnqd'3t;1lJd~A6'1819S,,IU~!Gd~1A§Xu~qdg:::>Al~U9:::>
Cong ty ce phin Xay lAp Di~n IS6 18 Ly van Phuc, Phuong Cat Linh, Qu~n Dong Da,Thanh ph6 Ha N~i
Bao cao tai chfnh hQ'p nhiltCho narn Uti chinh k€t thuc ngay 3111212016
38 . NGHI~P vu vA so mr vot cAc BEN LIEN QUAN
Giao djch phat sinh trong narn:
M6i quan h~ Nam 2016 Nam 2015
Cong ty lien k6t
VND17.611.879.24217.611.879.242
Doanh thuC6ng ty ce ph§n Gang thep Cao B~ng
VND25.614.212.30025.614.212.300
S6 du t~i ngay k€t thuc nam tai chinh:M6i quan h~ 31/12/2016 01/0112016
Phii thu ngAn han cua khach hangC6ng ty ce ph~n Gang thep Cao Bang Cong ty lien k~t
VND5.637.410.5015.637.410.501
VND7.269.053.0007.269.053.000
Giao dich voi cac ben lien quan khac nhu sau:
Narn 2016 Nlim2015
VND5.935.725.800Thu nh~p cua Ban TAng Giam d6c va HQi d6ng Quan trj
VND5.523.538.310
45 . SO LJ~U SO SAN"
S6 li~u so sanh la s6 li~u tren Bao cao tai chfnh hop nhftt cho nam tai chlnh k~t thuc ngay 31 thang 12 nam 2015,dil duoc Cong ty TNHH Hang Kiem toan AASC ki~m toano
Ph,m Thj Thanh BlnhNguai I~p
Trin Thj Minh Vi~tK~ to{1OtruOng
Ha N9i. ngay 22 thong 03 niim 2017
"\.\.~~
\- \t ~i·lr xl·.vj/J
1:'>;1.-'
44
