bao cao tai chinh da duvc kiem toan -...
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CONG TY CO PHAN CNG VIVT NAM a
• (7'hanh lOp tgi mac Cemg hoa Xcl heii Chit nghTa Viet Nam)
• BAO CAO TAI CHINH DA DUVC KIEM TOAN
• Cho nAm tai chfnh ket thtic ngay 31 tilting 12 nim 2015
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CONG TY CO PHAN CNG VIET NAM Dutmg so 15, Khu Cong nghi0 Phu My I, Huy0 Tan Thanh Tinh BA Ria - Wing Tau, CHXHCN WO Nam
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MVC LVC
I NOI DUNG TRANC
• BAO CAO CUA BAN GIAM DOC
• BAO CAO KIEM TOAN DOC LAP
• BANG CAN DOI KE TOAN 3 - 4
• BAO CAO KET QUA HOAT DONG KINH DOANH 5
• BAO CAO LUU CHUYEN TIEN TE 6
• THUYET MINH BAO CAO TAI CHiNH 7 - 26
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Ban Giam doc xac nhan ring C8ng ty da tuan tha cac yeu cau neu tren trong viec lap bao cao tai chinh.
it va dai dien cho Ban Giam doc,
inh dew
Mang 02 nam 2016
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Ban Giam d6c C8ng ty Co phan CNG Viet Nam (gqi tit la "Cong ty") de trinh bao cao nay ding v6i bdo cao tai chinh caa CEng ty cho ram tai chinh ket thitc ngay 31 thang 12 !lam 2015.
HQI HONG QUAN TR.! VA BAN GIAM DOC
Cac thanh vien cfia Nei ding Quan trj va Ban Giam doc di dieu hanh Cong ty trong nam va den ngay lap bao cao nay Om:
Nei ding Quin tri
Ong Vu Than Nggc Ong Ring Van Vinh Ba Le Thj Thu Giang Ba Nguen Wang Hai Ong Tr Van Nghj
Ban Giam doc Ong Ding Van Vinh Ong Iran Quang Dan Ong Bai Van Dan, Ba Niuyen Thj Hang Hai Nguyen Nguyen Vu
Chit tjch Thinh vien Thanh vien Thanh vien Thanh vien
Tang Giam ctec Ph6 Tong Giam doc Ph6 Tang Giam doc Ph6 Tong Giam doc Ph6 Tong Giam doc (b8 nhiem ngay 03 thang 12 nam 2015)
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CONG TY CO PHAN CNG VICT NAM Dtamg se 15, [Chu C8ng nghiep Phu My I, Huyen Tan Thanh Tinh Ba Rja - Vung Tau, CHXHCN Viet Nam
BAO CAO CUA BAN GIAM DOC
TRACH NHICM CUA BAN GIAM DOC
Ban Giam doc Cong ty c6 trach nhiem lap bao cao tai chi/1h phan anh met cach trung thuc va hqp ly tinh hinh tai chinh cling nhu ket qua hoat dOng kinh doanh va tinh hinh Itru chuyen tien to caa C6ng ty trong nam hip vai chuAn muc ke toan, the de ke toan doanh nghiep Viet Nam va cac quy dinh phap 1y c6 lien quan den viec lap va trinh bay bio cao tai chinh. Trong viec lap bao cao tai chinh nay, Ban Giam doc duqc yeu cau phai:
• Lua chip cac chinh sach ke toan thich hqp va ip dung cac chinh sach de met cach nhat quan; • Dua ra cac xet down va trac tinh met cach hip 1S, va than trong; • Neu r8 cac nguyen tic ke total thich hop c6 duqc tuan tha hay khang, c6 nhang ap dung sai loch trung yeu
can dugc cong be va giii thich trong bao cao tai chinh hay khong; • Lap bao cao tai chinh tren ca sa hoat deng lien tic tra twang hip kh6ng the cho rang Cong ty se tiep tuc
hoat deng kinh doanh; va • Thiet ke va thuc hien he thong kiem soat nal be met cach hau hieu cho muc dich lap va trinh bay bao cao
tai chinh hqp 1y nham han the r ii ro va gian
Ban Giam d6c Cong ty chiu trach nhiem dam bao ring se ke toan duqc ghi chep met cach phu hqp de phan anh met cach hqp ly fifth hinh tai chinh caa Cling ty v bat kj, thai diem nao va dam bao ring bao cao tai chinh tuan tha chuin muc ke Wan, the de ke toan doanh nghiep Viet Nam va cac quy dinh phap 1y c6 lien quan den viec lap va trinh bay bio cao tai chinh. Ban Giant doc cang chiu trach nhiem dam bao an wan cho tai san cua Cong ty va thuc hien cac bien phap thich hqp de ngan chin va phat hien cac hanh vi gian Ian va sai pham khac.
Nguyin Trong The Kiem town vien ChUng nhdn Clang ky hanh nghe kiem toan se 2649-2013-001-1
Deloitte C6ng ty TNHH Deloitte Vi6t Nam T6'ng 18, Tem nha Times Square 57-69F °Ong Kheri, Quin 1 Tp. HO Chi Minh, V41 Nam DiOn thoar +84 8 3910 0751 Fax: 4-84 8 3910 0750
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Sd: Z g / VN1/1-HC-BC
BAO CAO KIEM TOAN DQC LAP
Kfnh Clic Co (tong H6i d6ng Tian trj va Ban Clam d6c Cong ty Co phin CNG Viet Nam
Chang toi da kiem toan bio cao tai chinh kern theo cua C6ng ty CO phan CNG Viet Nam (goi tit la "Ong ty") &roc lap ngay 26 thang 02 nam 2016, fir trang 3 den trang 26, bao gem Bing can d6i ke toan tiii ngay 31 thing 12 nam 2015, Bao cao ket qua host Ong kinh doanh, Bac) cao hru chuyen tien to cho nam tai chinh ket thuc cung ngay va Bin thuyet minh bao cao tai chinh.
Trdch nhiem cuts Ban Gidm thfc
Ban Giam dec Cong ty chiu trach nhiem ve viec lap va With bay trung thuc vá hop 19 bao cao tai chinh cua C8ng ty theo chuan muc ke toan, the dO ke toan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan den viec lap va trinh bay bdo cao tai chinh va chili filch nhiem ve kiem sodt nOi be ma Ban Giam dec xac dinh Id can thief de dam bao cho viec lap va trinh bay bao cao tai chinh khang c6 sai set trong y6u do gian ldn hodc nham
Trdch nhiem cut: Mem todn vien
Trach nhiem cua chung toi la dua ray kien ve bdo cao tai chinh dua tren kit qua cua cuOc kiem tan. Chung t8i da tien hash kiem todn theo cac chub mirc kiem toan Viet Nam. Cac chuan muc nay yeu cau chung toi tuan thu chuan mut va cac quy dinh vi dao dtrc nghe nghiep, lap ke hoach va thuc hien cuOc kiem wan de dat &roc sir darn Ho hop 19 ye viec lieu bao cao tai chinh cua Cong ty c6 con sai sat vs:Nig y6u hay khong.
Cong viec kiem tan bao gom thuc hien cac thu tuc nham thu thdp cac bang chung kiem wan ye cac so lieu va thuyet minh tren bao cao tai chinh. Cdc thu tuc kiem town &roc lira chon dtra tren xet dodn cud kiem toan vien, bao gom danh gia riri ro c6 sai sot tong yeu trong bao cao tai chinh do gian Ian hoac nham Ian. Khi thuc hien dinh gia cac rui ro nay, kiem toan vien da xem xet kiem soat nOi b0 cua ,Cong ty lien quan den viec lap NIA trinh bay bdo cao tai chinh trung thuc, hop 19 nham thiet ke cac thu tuc kiem toan phis hop vai tinh hinh thuc te, tuy nhien khong nhim muc dich dua ra 9 kien ve hieu qui cua kiem soar nOi be dm Cong ty. C8ng viec kiem town ct3n bao gem (faith gid tinh thich hop oh cac chinh sach ke toan &roc dp dung va tinh hop 19 dm cac trac tinh ke toan Oa Ban Gidm Chic ding nhu Aral gia viec trinh bay tong the bao cao tai chinh.
Chung toi tin tubing rang cac bang chUng kiem toan ma chung toi (la thu thdp duvc la dAy du va thich hop lam ca sa cho 9 kien kiem todn cua chung toi.
V kiln cua Kam todn vien
Theo y kien cua chOng toi, bao cao tai chinh da phan anh trung thac va hop ly, tren cac khia canh tang yeu, tinh hlnh tai chinh cua Cong ty tai ngdy 31 thang 12 nam 2015, ding nhu ket qua host dung kinh doanh va tinh
huyen tien to cho nam tai chinh ket th6c cung ngay, phi) hqp va i chuan muc ke toan, the dO ke toan Viet Nam vá cac quy dinh 01019 c6 lien quan den viec ldp va trinh bay bao cao tai chinh.
"4111Wia nriMAr-u• Ph6 TOng Giam d6c Chfrng nhan dang ky hanh nghe kiem toan s6 0488-2013-001-1 Thay m41 vd dien cho CONG TY TNHH DELOITTE VItT NAM Ngay 26 than& 02 nom 2016 Thanh pho HO Chi Minh, CHXHCN Viet Nam
Tan Deloitte duvc dung de chi mGt hoac nhieu thanh vier, cua Deloitte Touche Tohmatsu Limited, melt tong ty TNHH co tri,i so kid Anti, mang Iv6i cac hang thenh vien - mbi thanh vien la mGt td chat dGc lap ye mat phap l9. Deloitte Touche Tohmatsu Limited
(hay *Debate Tan caul khong cung cep dlch vu cho cac khach hang. Vui long xem tai website www.deloitte.com/about de Wet them thong tin chi tiet v6 w du phap 19 aia Deloitte Touche Tohmatsu Limited va cac hang thanh vien.
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CONG TY CO PHAN CNG VITT NAM Dung so 15, Khu Cong nghiep Phu My I, Huyen Tan ThAnh Bao coo tai chinh Tinh BA Ria - Vi'mg Tau, CHXHCN Viet Nam Cho nAm tai chinh ket thus ngay 31 thong 12 nAm 2015
BANG CAN DOI Tgi ngay 31 thong
MA A
TAI SAN
Kt TOAN 12 nom 2015
Thuyet mmh 31/12/2015 minh
MAU B 01-DN Don vi: VND
31/12/2014
A. TAI SAN NGAN 114N 100 100 465.633.340.617 521.087.847.405
1. Tien vil cic khoan tuvng throng din 110 5 281.710.813.470 288.734.892.821 1. Tien 111 32.310.813.470 126.619.892.821 2. Cac khoan tuong dtrcmg ti'en 112 249.400.000.000 162.115.000.000
II. fl Au ttr tai chinh ngin han 120 13.000.000.000 40.000.000.000 1. Diu to nam gift den ngay dao han 123 6 13.000.000.000 40.000.000.000
Cic khoin phii thu ngin han 130 135.602.339.039 157.879.557.769 1. Phai thu ngin han cuo khach hang 131 7 132.158.317.364 153.510.756.890
2. Tra truac cho ngtroi ban ngin han 132 4.945.987.381 3.684.831.426 3. Phai thu ngin han khac 136 8 1.750.218.889 7.713.560.961 4. Dv phong phai thu ngin han kho dei 137 9 (3.252.184.595) (7.029.591.508)
IV. Hang ton kho 140 26.446.863.900 21.931.573.085
1. Hang ton kho 141 10 26.446.863.900 21.931.573.085
V. Tai sin ngin han khic 150 8.873.324.208 12.541.823.730 1. Chi phi tra trtrac ngin han 151 11 8.347.026.069 7.515.757.001 2. Thue gia tri gia tang duoc khau trir 152 524.215.318 5.023.983.908 3. Thue va cac khoan khac phai thu 153 2.082.821 2.082.821
Nha ntrac
B. TAI SAN DAI H3N 200 178.162.866.544 120.434.292.003
1. Cic khan phai thu dai han 210 936.000.000 334.000.000 1. Phai thu dai han khac 216 8 936.000.000 334.000.000
II. Thi sin co dinh 220 170.817.116.061 109.822.617.254
1. Tai san co dinh hifu nth 221 12 170.390.481.805 109.110.332.709 - Nguyen gia 222 679.452.127.701 554.228.241.388
- Gib tri hao mon ke 223 (509.061.645.896) (445.117.908.679)
2. TM sin c6 Binh ye, hlnh 227 426.634.256 712.284.545 - Nguyen gia 228 1.009.806.700 1.009.806.700
- Gib trj hao mon Ifty kg 229 (583.172.444) (297.522. 155)
III. TM sin dIr dang dai kin 240 2.632.049.006
1. Chi phi xay dtmg co ban da dang 242 2.632.049.006
IV. TM san dal han khfic 260 6.409.750.483 7.645.625.743
1. Tai san thue thu nhap hoan lai 262 13 6.409.750.483 7.645.625.743
TONG CQNG TAI SAN (270=100+200) 270 643.796.207.161 641.522.139.408
Cac thuyet minh tit trang 7 din trang 26 la ba phan hqp thanh ctia bao cao tat chinh 3
(440 = 300+400)
Phan Thj Kim Thoa Nguyin Manh Hong Ngirtri lOp bieu Kt toan trutrng
an Vinh ng Giant diic
Ngay 26 thcing 02 nam 2016
CONG TY CO PHAN CNG VICT NAM Dutrng s6 15, Khu Cong nghiep Phu My 1, Huyen Tan Thinh Bao ego tai chfnh Tinh Ba Rio - Vang Tau, CHXHCN Viet Nam Cho nam tai chinh ket thitc ngay 31 thang 12 nam 2015
BANG CAN DOI KE TOAN (Tiep theo) Tpi ngay 31 thcing 12 nam 2015
NGUON VON so Ma Thuyet
minh 31/12/2015
MAU B 01-DN Don vi: VND
31/12/2014
C. Nci PHAI TRA 300 245.059.826.377 209.154.360.421
1. Nq ngin 310 201.176.465.912 184.284.573.426 1. Phai tra ngdyi ban ngin han 311 14 100.003.964.075 122.303.826.744 2. Thug va cac khoan phai n8p Nha nuac 313 15 7.050.802.250 5.550.376499 3. Phai tra ngtrai lao dOng 314 9.890.753.381 3.353.545.179 4. Chi phi phai tra ngan han 315 16 1.462.174.315 5.199.471.738 5. Phai tra ngin han khac 319 17 43.098.147.358 3.272.089.765 6. Vay ngin han 320 18 38.121.860.356 44.605.236.280 7. Quy khen thdmg, phoc lqi 322 1.548.764.177 27.221
II. Nq dal 14n 330 43.883.360.465 24.869.786.995 1. Vay va ng dai han 338 18 36.928.912.826 17.915.339.356
2. Quy Oat triAn khoa hoc va cong nghe 343 6.954.447.639 6.954.447.639
D. VON CHU SO Ht:J.0 400 398.736.380.784 432.367.778.987
I. V6n chii so• hem 410 19 398.736.380.784 432.367.778.987 1. V6n gop cua cha ser hQu 411 270.000.000.000 270.000.000.000 2. Thang du von c6 phan 412 1.695.680.000 1.695.680.000 3. V6n khac cua cha so hau 414 9.179.045.649 3.554.581.745 4. Co phigu quy 415 (3.270.000) (3.270.000) 5. Quy du to phat trien 418 46.226.828.725 40.602.364.821 6. Lqi nhuan sau thug chua phan ph6i 421 71.638.096.410 116.518.422.421
- Lori nhuan sau thue chua phan phi lay ke den cu6i nam trtrac 421a 4.029.144.344
- Lqi nhuiin sau thug chua phan ph6i nam nay 42 I b 71.638.096.410 112.489.278.077
TONG CONG NGUON VON 440 643.796.207.161 641.522.139.408
Ccic thuyk minh to trang 7 dew trang 26 la bd phdn 129p thanh ctia boo coo tai chinh 4
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CONG TY CO PHAN CNG VII T NAM Dulyng so 15, Khu Cong nghidp Phu my 1, Huydn Tan Thanh BA° coo tai chinh Tinh Ba Ria - Vdng Tau, CHXHCN Vist Nam Cho nam tai chinh ket thdc ngay 31 thing 12 nam 2015
BAO CAO KET QUA HOAT DQNG KINH DOANH Cho nom tai chinh kit thtic ngay 31 thong 12 tram 2015
CHI TIED Ma sA
ThUYit
minh 2015
MAU B 02-DN Dan vi: VND
2014
1. Doanh thu bin hang 01 22 950.207.897.486 1.085.581.454.172
2. Doanh thu thuin ve bin hang (10=01) 10 950.207.897.486 1.085.581.454.172
3. Gia von hang ban 11 23 717.534.764.477 856.053.296.010
4. IAA nhuan gap ve bin hang (20 =10-11) 20 232.673.133.009 229.528.158.162
5. Doanh thu host ding tai chinh 21 25 8.699.779.960 14.308.121.402
6. Chi phi tai chinh 22 26 6.216.468.597 7.574.405.723
- Trong dd: Chi phi Mi vay 23 6.107.955.735 7.483.151.958
7. Chi phi ban hang 25 27 18.784.468.100 10.767.950.065
8. Chi phi quail Iy doanh nghidp 26 27 70.220.675.819 89.408.732.158
9. Lqi nhuan thuan tir hoot Ong kinh doanh (30 = 20+(21-22)-(25+26)) 30 146.151.300.453 136.085.191.618
10. Thu nhap khac 31 32.563.637 1.200.300.428
I I. Chi phi khic 32 1.105.498.429 7.245.260.685
12. L8 tir boat clang khic (40=31-32) 40 (1.072.934.792) (6.044.960.257)
13. Lqi nhutin trtrov thud (50=30+40) 50 145.078.365.661 130.040.231.361
14. Chi phi thud thu nhap doanh nghidp hidn hanh 51 28 25.115.396.372 25.196.579.027
15. Chi phi/(thu nhap) thud thu nhap doanh nghidp hoan Iii 52 28 1.235.875.260 (7.645.625.743)
16. Lqi Allan sau thud thu nhap doanh nghi4 (60=50-51-52) 60 118.727.094.029 112.489.278.077
17. Lai car ban tren c6 phieu 70 29 3.993 3.523
h ,2032 000,0
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CONG TY CO PHAN CNG VIET NAM Dutmg so 15, Khu Cong nghiep Phu My I, Huyen Tan Thinh BA° cho thi chinh Tinh BA Rja - VAng Tau, CHXHCN Viet Nam Cho nam tai chinh kdt di& ngay 31 than 12 Elam 2015
BAO CAO LIAJ CHUYEN TIEN TE Cho nom tat chinh kit thitc ngay 31 thcing 12 nam 2015
MAU B 03-DN Dom vi: VND
CHI TIED Ma s6 2015 2014
I. LUb CHUYEN TIEN TU. HOAT DQNG KINH DOANH 1. Lyi nhu(in trttdc thug 01 145.078.365.661 130.040.231.361 2. Digu chink cho cdc khocin: Khau hao tai sin CO dinh 02 64.229.387.506 80.028.708.037 Cac khoan dtr phong 03 (3.777.406.913) 7.029.591.508 Lo chenh loch gia hOi dotti do danh gia lai cac khoan ninc tien to ce goc ngoAi to 04 4.936.474 47.000.265 LAi tir hog &Ong dAu to 05 (8.556.879.660) (14.269.835.346) Chi Ott lAi vay 06 6.107.955.735 7.483.151.958 3. Lgi nhutin hogt Ong kinh doanh trade thay drii vIn Itru Ong 08 203.086.358.803 210.358.847.783 Giarn/(tang) cac khoan phai thu 09 16.583.228.874 (2.440.150.836) (TAng)/giam hang din kho 10 (4.515.290.815) 1.241.087.821 (Giam)/tAng cac khoan phai tit-A I I (21.399.757.774) 29.746.371.549 Giarn chi phi tra truck 12 (831.269.068) (650.610.230) Tien lAi vay da tra 14 (6.099.381.339) (7.548.709.434) Thud thu nhfip doanh nghiep da nOp 15 (25.059.565.033) (44.012.243.738) Tien thu khac cho host dOng kinh doanh 16 2.881.350.147 Lim chuygn tign thudn tir hogt Ong kink doanh 20 161.764.323.648 189.575.943.062
H. LIN CHUYEN TIEN Tir HOAT DQNG DAU TU
1. Tien chi mua sam, Ay dung tai san c6 dinh 21 (122.591.837.307) (89.309.139.550) 2. Tien thu hOi tir dau to 24 27.000.000.000 25.000.000.000 3. Tien thu lAi tien giri 27 8.663.011.393 15.565.704.925 Lau chuygn tign thu6n tir hogt ding Om tir 30 (86.928.825.914) (48.743.434.625)
III. LUV CHUYEN TIEN Tif HOAT DQNG TAI CH1NH I. Tien thu tir di vay 33 92.721.764.163 37.120.608.400 2. Tien tra ng goc vay 34 (80.230.753.820) (44.556.226.626) 3. Co tirc CIA tra 36 (94.508.169.900) (94.504.331.100) Lunt chuygn tign thurin tir hogt Ong tai chink 40 (82.017.159.557) (101.939.949.326)
Lau chuyen tien than trong nom (50=20+30+40) 50 (7.181.661.823) 38.892.559.111
Tien vh Mang throng tien dau nAm 60 288.734.892.821 249.841.848.415 Anh inrong cua thay dSi gia heti doiti quy dOi ngoai to 61 157.582.472 485.295 Tien va twang throng tien cu6i nom (70=50+60+61) 70 281.710.813.470 288.734.892.821
Phan Thj Kim Thoa Nguyen Mph Hung Nguiri lap bleu Ke twin trtrerng
Cac thuyb minh to trang 7 dgn trang 26 la bet ph in hop thank trio bcio coo tai chinh 6
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I CONG TY CO PHAN CNG VICT NAM DuOng so 15, Khu Ging nghiep Phil My I, Huyen Tan Thanh Bio cao tai chfnh
■ Tinh Ba Ria - Viing Tau, CHXHCN Viet Nam Cho nam tai chinh ket thew ngay 31 thang 12 nam 2015
THUYET MINH BAO CAO TAI CHINH MAU B 09-DN II
Cdc thuyit minh nay la mOt be) phOn hop thanh va can chivy doe clang that vol bcio ccio tai chInh kem theo
II 1. THONG TIN KHAI QUAT
Hinh thik so hum von
Cong ty Co Oita' CNG Viet Nam (g9i tit la "COng ty") duqc thanh tai Viet Nam vai theri gian hoot Ong trong yang 20 nam theo Giay Chting nhan [Au to so 492032000040 ngay 28 thing 5 nam 2007 do Ban Quan ly cac Khu Cong nghiep Tinh Ba Ria - Wing Tau cap va cac giay phep dieu chinh. Co phial.' cua Cong ty ducc niem yet chfnh thirc tai SO Giao dich Chung khoan Tharth pho He Chi Minh vao ngay 23 thang 11 nam 2011 vai ma chung khoan la CNG.
a Cac c6 dOng chinh cua Ong ty tai ngay 31 thang 12 nam 2015 la C8ng ty Co phan Kinh doanh Khi hea long Mien Nam (se, h0u 55, 2%). Citc co d8ng khac so luau 44,8% van ca Citing.
111
Cong ty duqc thanh lep nham thoc hien du an Chiet nap khi thien nhien (g9i tit la du in "CNG Viet Nam") voi thoi gian hoat gong dm du an 20 nam ke ter ngay 28 thang 5 nam 2007.
Tang s6 nha'n vien cua Cong ty tai ngay 31 than 12 nam 2015 la 226 ngutri (tai 31 thang 12 nam 2014: 190 ngtred).
11 Nganh nghe kinh doanh va hoot dung chinh
Nganh nghe kinh doanh cua C8ng ty la san xuat, chi& nap khi thien nhien CNG, LNG va LPG; cung cap cac dich vu cai tao, bao crOng, sera chtta, lip dat cac thiet bi chuyen del cho cac phucmg tien sir
11 dtmg nhien lieu khi thien nhien CNG, LNG va LPG; kinh doanh dich vu van chuyen klil CNG, LNG va LPG va kinh doanh cac nhien lieu khac theo quy dinh ceta phap luat; cung cap dich vti xay dung,
■ lip dat, bao clueing, sera chEta ding trinh khi; mua ban va cho thue thiet bi ding nghiep phoc vu cong trinh khi.
Hoat Ming chinh cern Cong ty la san xuat, chiet nap khi thien nhien CNG, LNG va LPG de phan phei
111 cho khach hang.
1111 Chu 14 sin ink, kinh doanh thong thtre.ng
Chu ky san xuat, kinh doanh th6ng thuOng cita COng ty ducrc thkrc hien trong th6i gian khOng qua 12 thang.
Thuyet minh ye khit tang so sanh th8ng tin tren hi° cio tai chInh
Nho da trinh bay tai Thuyet minh se 03, ke ter ngay 01 thang 01 nam 2015 C8ng ty da ap dung Th8ng tu s6 200/2014/TT-BTC do BO TM chInh ban hanh ngay 22 thang 12 nam 2014 ("Thong tu 200"),
■ huang clan the de ke toan cho doanh nghiep. Thong tu nay c6 !lieu ltrc cho nam tai chinh bit du vac) hoc sau ngay 01 thang 01 ram 2015. ThOng tu 200 thay the cho cac quy dinh ye the d6 ke toan
11 doanh nghiep ban hanh theo Quyet dinh se 15/2006/QD-BTC ngay 20 thang 3 nam 2006 oh Be Tai chfnh va Thong tu so 244/2009/TT-BTC ngay 31 thang 12 nam 2009 dm BO Tai chinh. Tuy nhien,
■ viec ap dung Thong to 200 killing c6 anh huimg trcmg yell den tinh so sanh cua cac se lieu tr'en bao cao tai chinh.
I 2. CO SUS LAP BAO CAO TAI CHINH VA NAM TAI CH iNH
Ca so' 10p bao cao tai chinh
Bap cao tai chinh kern theo duqc trinh bay bang Deng Viet Nam ("VND"), theo nguyen tic gia gtic va ph6 Nip vii chuan mtrc ke toan, cite de Ice toan doanh nghiep Viet Nam va cic quy dinh phap ly c6 lien quan den viec lep va trinh bay bao cao tai chinh.
Bdo cao tai chinh kern theo khong nham phan Anh tinh hinh tai chinh, ket quA hoat dOng kinh doanh
111 va filth hinh luu chuyen tien to theo cac nguyen tic va thong le ke toan dugc chap nhan chung tai cac nu& kHz ngoai Viet Nam.
a 7
I
CONG TY CO PHAN CNG VICT NAM Dtrang 15, Khu Cong nghiep Phi My I, Huyen Tan Thanh Bao cat) tai chinh Tinh Ba Itia - Wing Tau, CHXHCN Viet Nam Cho nam tai chinh ket thic ngay 31 thang 12 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU B 09-DN Cac thuyit minh nay la mOt be) pkin hop thanh va can duov doc dhng thol val bcio cao tai chinh kem theo
U Nam tai chinh
■ Nam tai chinh ctia Ging ty bat dau tir ngay 01 thang 01 va ket thdc vao ngay 31 thang 12.
• 3. AP DVNG [WONG DAN KE TOAN M61
1 throng dAn mai ve the di) ke town doanh nghiep
Ngay 22 thang 12 nam 2014, BO Tai chinh da ban hanh Thong to s6 200/2014/TT-BTC ("Thong tu 200") huang dan the dO ke toan cho doanh nghiep. ThOng tu nay c6 hieu ltrc cho nam tai chinh bat dau vao hoac sau ngay 01 thing 01 nam 2015. Thong tu 200 thay the cho cac quy dinh ye the do Ice toan doanh nghiep ban hanh theo Quyet (firth so 15/2006/QD-BIC ngay 20 thang 3 nam 2006 dm BO
1111 Tai chinh va Thong tu se 244/2009/TT-BTC ngay 31 thang 12 nam 2009 cia BO Tai chinh. Ban Giam dOc da ap dung Thong to 200 trong viec 1ap va trinh bay bao cao tai chinh cho cho nam tai chinh ket thic ngay 31 thang 12 nam 2015.
1 4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU
• Sau day la cat chinh sach ke toan chi yeu dugc Cong ty ip dung trong viec lap bao cao tai chinh:
tfnh ke Wan
Viec lap bao cao tai chinh tuan thin theo chuan muc ke toan, the di) lee toan doanh nghiep Viet Nam U va cac quy dinh phap IS/ co lien quan den viec lap va trinh, bay bao cao tais chinh yeu cau Ban Giam
d6c phai c6 nhftng trac tinh va gia dinh anh huong den so lieu bao cao ve cong Kt, tai san va viec trinh bay cac khoan cong nq va tai san tiem tang tai ngay ket thic nien dO ke toan ding nhu cac so lieu bap cao ve doanh thu va chi phi trong suOt nam tai chinh. Mac cac trac tinh ke toan duqc lap
• bang tat ca su hieu biet cia Ban Giam doc, so thuc to phat sinh c6 the khac vai cac trac tinh, gia dinh dat ra.
Cong cy thi chinh
Ghi nit4n ban Au
111 Tai san tai chinh: tai ngay ghi nhan ban cau, tai san tai chinh duqc ghi nhan theo gia gOc cong cac chi phi giao dich ca. lien quan truc tiep den viec muas sam tai san tai chinh do. Tai san tai chinh cia
11 Con ty bao tien va cac khoan tuong dung tien, phai thu khach hang va phai thu khac va cac khoan dau to nam gift den ngay dao han.
Cong nq tai chinh: tai ngay ghi nhan ban dau, cong nq tai chinh duqc ghi nhan theo gia gOc cong cac chi phi giao dich c6 lien quan truc tiep den viec phat hanh cling nq tai chinh do. Cong nq tai chinh dm Ging ty bao cac khoan vay, phai tra ngtrai ban va phai tra khac va chi phi phai tra.
Minh gib lai sau kin ghi nhtin ban ethu
■ Hien tai, chua c6 quy dinh ye dinh gia lai cong cu tai chinh sau ghi nhan ban (tau.
■ Tien va cfic khoin tuong diming tien
• Cdc kholin dhu to nam gift din ngay ddo hgn
Cac khoan dau tu nam gift den ngay dao han bao gom cac khoan dau ttr ma Cong ty c6 y dinh va kha nang gift den ngay dao,han. Cac khoan dau tu nam gift den ngay dao han la cac khoan tien girl ngan
■ hang c6 ky han dtrqc nam gift. den ngay dao han yeti mac dich thu lai hang kS/.
• 8
Tien va cac khoin tuong dtrang tien bao gom tien mat t i guy, cac khoan tien giri khong IcS; han, cac
111 khoan dau tu ngan han, c6 kha nang thanh khoan cao, de ding chuyen doi thanh tien va it rii ro lien quan den viec bien dOng gia tri.
Cfic khofin dau to tai chinh
a a a a a a a a a a a a
a • a ■ a a a a a a
a a a • a a a ■ a •
CONG TY CO PHAN CNG VIeT NAM Dung s6 15, Khu Cong nghiep Phu My I, Huyen Tin Thanh Bio elm tai chinh Tinh BA Ria - Wing Tau, CHXHCN Viet Nam Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2015
THUYET MINH BAO cAo TAI CHiNH (Tiep theo) MAU B 09-DN Ccic thuyil minh nay la mat ba phOn h9p thanh va can cluvrc dQc clang theri voi bcio cao tai chinh kern theo
Thu nhap lai tir cac khoan tien giri c6 Icy han duce ghi nhan ten Bdo cao ket qua boat Ong kinh doanh ten ca so du thu.
Ng phai thu
Ng phai thu la so tien c6 the thu h6i cua khach hang hoat cac doi tugng khac. Ng phai thu dugc trinh bay theo gia tri ghi so trU di cac khoan du phOng phai thu kh6
Du phong phai thu kh6 doi dugc trich lap Oa tren tuSi ng cita cac nhOrn ng. Cu the nhu sau:
Ng qua han Mine trich lap dkr pitting
Tir 11 ngay den dual 6 thang 20% Tir 6 thang den dtrai 1 nam 30% Tit' 1 nam den duai 2 nam 50% Tir 2 nam an dual 3 ram 70% Tit 3 nam tra len 100%
Hang ton kho
Hang ten kho, dugc xac dinh tre'n pa so gid thap hon giaa gia g6c gid tri thuan c6 the thuc hien dugc. Gid goc hang ten kho bao Om chi phi nguyen vat lieu trip tiep, chi phi lao Ong true tiep va chi phi san xuAt chung, neu c6, de c6 dugc hang ten kho o dia diem va tang thai hien tai. Gia goc cua hang ton kho dugc xdF dinh theo phuang phap binh quan gia quyen. Gid tri thuan ce the thuc hien dugc dugc xdc dinh bang gid ban utrc tinh trir cac chi phi uac tinh , hoan thitnh san pham cling chi phi tiep thi, ban hang va phan phai phat sinh.
Du phimg giam gia hang ten kho dugc trich lap cho hang 18i thai, hong, kern pham chat va trong twang hgp giA ghi so cita hang ton kho cao han gid tri thuan c6 the thuc hien dugc tai thin diem ket thdc nien dO ke toan.
Thi san ca dinh hdru hinh va khau hao
Tai san c6 dinh hau hinh dugc trinh bay theo nguyen gia trir gid tri hao mon lily ke.
Nguyen gia tai san c6 dinh hau hinh bao gem gia mua va toan bO cac chi phi Ichic lien quan true tier) den viec dua tai san vao twig thai san sang sir dung. .-----`
Tai san c6 dinh hau hinh dugc khau hao theo phuong phdp duang thang dua tren thin gian hau dung :).\1 ,..--
utc firth, cu the nhu sau: -CH,
S6 nam C \ CH DE
VI )
,',.
. , 3 - 8
Trong nam 2015, mi vai cac tai san c6 dinh hau hinh la may m6c thiet bi va phuong tien van tai dung cho viec san xuAt, chiet nap khi CNG, C8ng ty thuc hien khau hao nhanh theo phucmg phap s8 du giam dan dugc quy dinh tai Thong to 45/2013/TT-BTC ngay 25 thanf 4 nam 2013, vai thin gian hau dung dugc ap Wong to nhu thtri gian hau dung theo phucrng phap khau hao duang thang.
ThuE tai san
MOt khoan thue dugc, xem la thue hoat Ong khi ben cho thue van dugc huang phan han cac quyen Lai va phai chiu run ro ye quyen str hau tai san. Chi phi thue boat Ong dugc ghi nhan vao Bdo cao ket qua boat Ong kinh doanh theo phucmg phap dutmg thang trong suet thin gian thue.
Titi san di dinh vo hinh va khan hao
Tai san c6 dinh vo hinh the hien phan mem ke toan va phan mein quan ly nhan str. Tai san c6 dinh vo hinh dugc truth bay theo nguyen gia trir gid tri hao mon Iily ke. Cdc phan mem nay dugc phan be, theo phucmg phdp duong thang tir ba nam den mtriyi nam.
9
Nha xuang va vat ki'en true 10 - 25 May m6c va thiet bi 3 — 6 Thiet bi van phimg 3 - 4 Phtrang tien van tai
CONG TY C6 PHAN CNG VItT NAM Dung sto 15, Khu C8ng nghiep Phu my 1, HuyOn Tan Thanh Bio cao tai chinh Tinh BA Ria - Van TAu, CHXHCN Viet Nam Cho nam tai chinh ket thitc ngAy 31 thing 12 ram 2015
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU B 09-DN Ccic thuyk mink nay la mot b(3 pkin h9p thanh va can dtryc d9c &rig thol vol bdo cao tai chinh kem theo
Chi phi xay dung co ban de' dang
Cac tai san dang trong qua trinh xay dung phut vu muc ditch san xuat, cho thue, quan tri hoac cho bat ky muc ditch nao khac duqc ghi nhan theo giA g8c. Chi phi nay bao Om chi phi ditch vi va chi phi lai vay c6 lien quan pha licrp vii chinh sach ke toan cua Cong ty. Vic tinh khau hao cua cac tai san nay duqc Ap dung gieng nhu v6i cac tai san khac, bat dau tir khi tai san 6 vao tang thai san sang sir dung.
Cfic khan tra trutrc
Chi phi tra Mem bao gOm cac chi phi thuc to da phat sinh nhtmg c6 lien quan den ket quA hoat dOng san xuat kinh doanh cua nhieu nam tai chinh. Chi phi tra trtrac bao khoan tra tnrac chi phi quang cao, chi phi bio hiem va cac khoin chi phi tra truck khac. Cac chi phi nay &Km van hoa dual hinh thirc cac khoan tra tram va duqc phan be vao Bao cao ket qua hoat dOng kinh doanh, sir dung phucmg phap duang thing theo cac quy dinh ke toan hiOn hanh.
Quy phat trien khoa hQc va cong nght
Quy phat trien khoa hoc va cong nghO ctia doanh nghiesp duqc trich lap chi de sir dung cho dau ttr nghien ciru khoa hqc va phat trien cong nghO cua Cong ty. Mtrc trich tei da la 10% thu nhap tinh thue hang nam try& khi tinh time thu nhap doanh nghiOp va tit), thuec vao quyet dinh cua HOi ding Quan tri va Ban Giam dOc hang nam.
Ghi nhtin doanh thu
Doanh thu ban hang duqc ghi nhan khi deng thai dt6a man tit ca nam (5) dieu kien sau:
(a) Cong ty da chuyen giao phan 16n raj' ro va Iqi ich gin lien vii quyen s6 hGu san pham hoac hang hoa cho nguai mua;
(b) Cong ty kh8ng con nam gilt quyen quan 15/ hang hem nhu nguai sa httu hang has hoac quyen kik soar hang h6a;
(c) Doanh thu dtrqc xic djnh twang dei chic chan; (d) Cong ty se thu duqc lqi ich kinh to tir giao ditch ban hang; va (e) Xac djnh duqc chi phi lien quan den giao ditch ban hang.
Lai tien girl duqc ghi nhan tren ca sa den tich, duqc xic djnh tren se du cac tai khoan tien giri va lai suit Ap dung.
Ngotti it?
Cac nghiOp vu ph& sinh bang ngoai tO duqc chuyen theo t9 gia tai ngay Oat sinh nghiOp vv. s6 du cac khoan muc tien tO c6 gec ngoai tg tai ngay ket that nam tai chinh duqc chuyen doi theo t9 gia tai ngay nay. Chenh lOch t9 gia Oat sinh duqc hach toan vac) bao cao ket qua hoat dOng kinh doanh. Lai chenh loch ty' gia do dinh gia lai cac so du tai ngay ket thirc nam tai chinh kh8ng duqc dung de chia cho cac cO (long.
Chi phi di vay
Chi phi di vay duqc ghi nhan vao chi phi san xuat, kinh doanh trong nam khi phat sinh, trir khi duqc yen hoa theo quy dinh cua Chuan muc ke toan ViOt Nam so 16 "Chi phi di vay". Theo da, chi phi di vay lien quan true tiep den vi0c mua, to xay dung hoac san xuat nhang san can mot thee' gian twang del dal de hoin thinh dua vao sir dung hoac kinh doanh duqc cong vao nguyen gia di san cho den khi tai san d6 duqc dua vao sir dung hoac kinh doanh. Cac Ithoin thu nhap phat sinh tir viOc dau tu tam thai cac khoin vay duqc .ghi gam nguyen gia san c6 quan. DM vai.khoan vay rieng phut vu viOc xay dung di san co dinh, bat dOng san dau tu, lai vay duqc yen hea ke ca khi thtni gian xay dung duoi 12 thing.
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10
I • I
■ • • • • • U • • • • • • • • • • • • • • • • • • • 1 • • •
CONG TY CO PHAN CNG VItT NAM Duang se 15, Khu C6ng nghiep Phu My- I, Huyen Tan Thanh Bal) cao tai chinh Tinh BA Ria - Viing Tau, CHXHCN Viet Nam Cho nam tai chinh ket thdc ngay 31 thang 12 nam 2015
THUYET MINH BAO CAO TAI CHiNH (Tiep theo) MAU B 09-DN Cac thuyit minh nay la mit be) phan hqp thanh va can dzzoec dpc clang thai veti bito afro tat chinh kem theo
CAc khan dg phong
Cac khoan du phong dugc ghi nhan khi COng ty c6 nghia vu nq hien tai do kit qua tir mOt su kien da xay ra, va Cling ty c6 kha nang phai thanh toan nghia vg nay. Cac khoan du phOng dugc xac dinh tren ca sa uac tinh cda Ban Giam dec ve cac khoan chi phi can thiet a thanh toan nghia vu ng nay tai ngay ket thac nien dO ke toan.
Thue
Thue thu nhap doanh nghiep the hien teng gia tri caa s6 thud phai tra hien tai va se thud hoan lai.
SO thud phai tra hien tai duce tinh dua tren thu nhap chiu thud trong nam. Thu nhap chiu thus khac lgi nhuan thuan dugc trinh bay tren bao cao ket qua hog dOng kinh doanh vi thu nhap chiu thud
kh6ng bao gem cac khoan thu nhap hay chi phi tinh thus hoac dugc khAu tra trong cac nam khac (bao gam Ca to mang sang, neu c6) va ngoai ra khong bao gem cac chi tieu khong chiu thud hoac kh8ng dugc khAu trir.
Thud thu nhap hoan Iai dugc tinh tren cac khoan chenh Lech gifta gia tri ghi se va co kr tinh thud thu nhap can cac khoan muc tai san hoac cong nq tren bao cao tai chinh va dugc ghi nhan theo phucrng phap bang can dai ke wan. Thud thu nhap hoan lai phai tra phai dugc ghi nhan cho tat ca cac khoan chenh tech tam thai con tai san thud thu nhap hoan lai chi dugc ghi nhan khi chic chin c6 du Igi nhuan tinh thud trong trong lai de khau tra cac khoan chenh tech tam thai.
Thue thu nhap hoan lai dugc xac dinh theo thud suAt du tinh se ap dung cho kj, tai san dugc thu hei hay nq phai tra dugc thanh toan. Thud thu nhap hoan lai dugc ghi nhan vao bao cao ket qua hoat dOng kinh doanh va chi ghi vao yen chit sa htu khi khoin thud de c6 lien quan ddn cac khoan muc dugc ghi thing vao van chit so Mu.
Tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra dugc bit tit khi C6ng ty c6 quyen hap phap de bit trir giaa tai san thud thu nhap hien hanh vai thud thu nhap hien hanh phai nep va khi cac tai san thud thu nhap hoan Iai va thud thu nhap hoan lai phai tra lien quan tai thud thu nhap doanh nghiep dugc quan ly bai ding mOt co quan thud va C8ng ty c6 du dinh thanh toan thud thu nhap hien hanh ten co sa thuan.
Viec xac dinh thud thu nhap doanh nghiep phai nip va thud thu nhap hoan lai cua Cong ty can cir vao cac quy dinh hien hanh ye thud. Tuy nhien, nhitng quy dinh nay thay d8i theo tang thai ky va viec xac dinh sau cling ye thud thu nhap doanh nghiep tit)/ thuec vao ket qua kiem tra cita co quan thud c6 tham quyen.
Cac loai thud khac dugc ap dung theo cac lust thug hien hanh tai Viet Nam.
5. TIEN VA CAC KHOAN WONG DUNG TIEN 31/12/2015 31/12/2014
VND VND
Tien mat 240.044.429 172.828.498 Tien gai ngan hang khong kj, han 32.070.769.041 126.447.064.323 Cac khoan trong dtrcmg tien 249.400.000.000 162.115.000.000
281.710.813.470 288.734.892.821
Cac khoan twang throng tien the hien cac khoan tien gai c6 kj/ han trong yang 3 thang vai lai swat tien gai tir 4% den 4,8% met nam (tai ngay 31 thang 12 nam 2014: tit 4% den 5,1%).
6. DAU nr NAM GIff DEN NGAY DAO HAN
Dau to nam gilt den ngay dao han the hien khoan tien gai c6 kj, han 6 than vai lai swat la 5% met nam (tai ngay 31 thang 12 nam 2014 : 4,5%).
11
• • • • • • • • • • • • • • • • • • • I • • • • • • • • • • • •
CONG TY CO PHAN CNG VICT NAM During so 15, Ithu Ong nghiep Phti my I, Huyen Tan Thanh BA° cao tai chinh Tinh Ba Rja - Viing Tau, CHXHCN Viet Nam Cho nam tai chinh ket thac ngay 31 thing 12 nam 2015
THUYET MINH BAO CAO TAI CH1NH (Tap theo) MAU B 09-DN Ccic thuyit minh nay re' mot bo phOn kip thanh va can dwcrc doe clang that v&i blio ccio tat chinh kem theo
7. PHAI THU NGAN HiNN CUA KHACH HANG
Phai thu ngln han ctia khach hang
31/12/2015 31/12/2014 VND VND
- Cong ty TNHH Thiet bj He thOng LPG 9.322.933.765 2.300.000.008 - Cong ty Co phAn Gach men Thant' Thanh 6.001.144.916 6.312.697.947 - Cong ty Co phAn T8n Dong A 11.590.839.126 21.793.380.907 - C8ng ty TNHH URC Viet Nam 14.770.949.622 13.809.945.993 - Cong ty CP Khai thac Khoang san va San xuat 12.250.972.559 3.886.107.103
VLXD Trung Nguyen - Cac khoan phai thu khach hang khac 78.221.477.376 105.408.624.932
132.158.317.364 153.510.756.890
8. PHAI THU KHAC 31/12/2014
31/12/2015 (Phan loaf Iai) VND VND
a. Ngiin han 1.750.218.889 7.713.560.961 - Lai chr thu 561.917.600 668.049.333 - Thue gia tri gia tang caa chi phi trich truac 116.975.785 - Tam (mg cho nhan vien 219.500.000 379.209.451 - KS, ctroc, ky quy 945.000.000 5.000.000 - Phil thu khac 23.801.289 6.544.326.392
b. Did hp 936.000.000 334.000.000 - Ky ctroc, kj, guy 936.000.000 334.000.000
2.686.218.889 8.047.560.961
9. Nci QUA HAN 31/12/2015 31/12/2014 (Tr1nh bay lai)
Chi flit cac nq phai thu qua han thanh toan
VND VND
Gia g8c Gia trj co the
thu h8i
VND VND Gia tri co the
thu hot
Cong ty Co ph an Dtmg Tam Dotalia 624.498.492 499.598.793 7.179.795.990 5.743.836.792 Cong ty Co phan Ton Wing A 2.566.413.394 2.053.130.715 4.304.240.169 3.443.392.135 C8ng ty TNHH American Home Viet Nam 2.183.473.466 1.746.778.773 12.669.692.610 10.135.754.088 Ong ty TNHH MOt Thanh Vien Thdp Dai Thien LOc 800.000.000 640.000.000 2.982.946.648 2.386.357.318 Cong ty TNHH Xang dau Thanh Tarn 2.568.048.819 2.054.439.055 266.800.002 213.440.002 C8ng ty CP Khai thic Khoing san va San xuat VLXD Trung Nguyen 5.641.042.262 4.512.833.810 Cac khach hang kite 1.632.635.129 1.257.145.821 7.744.482.120 6.195.585.696
16.016.111.562 12.763.926.967 35.147.957.539 28.118.366.031
12
CONG TY CO PHAN CNG VI€T NAM Dtrtmg so 15, Khu Ong nghiep Phu M9 I, Huyen Tan Thanh Rao eau tai chinh Tinh BA Ria - Viing Tau, CHXHCN Viet Nam Cho nam tai chinh ket thuc ngay 31 than 12 Mtn 2015
THUYET MINH BAO CAO TAI CHINH (nip theo) MAU B 09-DN
Ccic thuy& minh nay la mOt b 3 phOn hop thanh va can duqc doe eldng thoi voi bcio ciao tai chinh ken; theo
10. HANG TON KHO 3 1/12/20 15 3 1/12/2 014
VND VND
Nguyen vat lieu 22.233.192.640 10.832.695.989
Cong cu, dung cu 97.565.688 44.595.416
Chi phi san xuet, kinh doanh der dang 4.116.105.5 72 11.054.2 81.680
26.446.863.900 21.931.573.085
11. CHI PHI TRA TRU& NGAN HAN 31/12/2015 31/12/2014
VN D VND
Chi phf ban hang tra trtrac 3.993 .194.400 1.948.240.280
Chi phf bao hiem tit fru& 4.353.83 1.669 3.717.516.724
Chi phi Iqi the thue dAt 1.849.999.997
8.347.026.069 7.515.757.001
12. TANG, GIAM
NGUYEN GIA
TAI SAN CO BINH H 'fru FINN
Nha xuang va May mOc va
vat kien true thiet bi Phuong den
van tai Thi& bi
van phOng T6ng Ong VND VND VND VND VND
Tai ngay 01/01/2015 28.363.208.744 179.269.498.552 345.391.051.107 1.204.482.985 554.228.241.388
Tang trong nam 520.625.000 227.532.333 329.553.000 1.077.710.333
Ket chuyen to xay dung ca ban da dang 36.336.069.251 87.845.891.902 - 124.181.961.153
Giim khac 35.785.173 35.785.173
ngay 31/12/2015 28.327.423.571 216.126.192.803 433.464.475.342 1.534.035.985 679.452.127.701
GIA TR! HAO MON Tai ngay 01/01/2015
LCY KE 8.059.107.188 142.823.037.560 293.605.558.549 630.205.382 445.117.908.679 ("('
Khan hao trong nam Tai ngity 31/12/2015
1.523.139.084 24.444.195.307 37.699.006.659 277.396.167 63.943.737.217 c‘i 711E 9.582.246.272 167.267.232.867 331304.565.208 907.601.549 509.061.645.896
GIA TRI CON L31 Toi ngay 31/12/2015 18.745.177.299 48.858.959.936 102.159.910.134 626.434.436 170.390.481.805
ngay 31/12/2014 20.304.101.556 36.446.460.992 51.785.492.558 574.277.603 109.110.332.709
Theo trinh bay tai Thuyet minh so 18, C6ng ty dA the chap mOt so tai san c6 tong gia trj con lai tai ngay 31 thing 12 nam 2015 IA 124.787.345.750 dOng (tai ngay 31 thing 12 !lam 2014: 56.242.194.452 &mg) lam dam bao cho cat khoan vay cita Cong ty.
Nguyen gia city tai san c6 djnh hEtu hinh cita Cong ty bao gom cac tai san co dinh hthi hinh da khAu hao het [lining van con sir dung vOi gia tri la 423.094.658.028 dong (tai ngity 31 thing 12 nam 2014: 262.098.4 82.897 dOng).
Nhtr trinh bay tai Thuyet minh s6 4, tit ngay 01 than 01 nap 2015, COng ty da ap dung trich khAu hao nhanh theo phucrng 010 s6 du &in dean co dieu chinh doi vii mOt s6 tai san co djnh hinh IA may m6c thiet bj va phucmg tien yen tai sir dking vao hoat clOng san xuAt, chiet nap khf CNG. Ban Giam dOc tin Mang rang viec ap dung phirang phap khAu hao mhi se phan Anh chinh xac hon tinh hinh hoot ding ctia Ging ty clang nhu hien sat sir dung tai san cita cac may mec thiet hi nay. Theo do, nett Cong ty tiep tuc ap dung phircmg ph*, khau hao theo dtrOng thang doi cac c6 djnh nay, thi chi phi khAu hao trong nam se giam 18.021.741.690 dOng va Iqi nhuen truck thue se tang vii so tien twang Ong.
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CONG TV CO PHAN CNG VItT NAM Duerng so 15, Khu Cong nghiep Phir My 1, Huyen Tan Thanh No ego tai chfnh Tinh Ba Rja - Wing Thu, CHXHCN Viet Nam Cho nAm tai chinh ket thhc ngay 31 thang 12 nAm 2015
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU B 09-DN Ceic thuyet minh nay la mOt bO phan hQp thanh va can durfc d9c clang thol vol bao cao tai chinh kern theo
13. TAI SAN THUE THU NHhiP HOAN LAI
Tai san thud thu nhhp hoAn 141 the hien chenh Lech tam theri duqc khAu trU gift gia tri ghi so va ca so tinh thud doi Wei gia trj con 14i dm cac tai san co dinh lthau hao nhanh. Bang dtrai day la tai san thud thu nhap hoan 14i do Cong ty ghi nhhn va so thay doi cha khoan moc nay trong nAm.
31/12/2015 31/12/2014 VND VND
Thud suit thud thu nhhp doanh nghiep ("TNDN") sir ding dd xac dinh gia tri tai san thus thu nhhp hoan Iai - Thue suet tru dai 10% 10%
- Thud suAt thong thuang 20% 22%
Tai san thud thu nhhp hoan Iai lien quan den khoan chenh lech tam theri duce khAu trir - Chiu thud suit tru dai 1.178.354.412 1.234.408.311
- Chiu thud suit thong Muting 5.231.396.071 6.411.217.432
Thi sin thug thu nhhp hoan Igi 6.409.750.483 7.645.625.743
14. PHAI TRA NGUTh BAN NGAN HAN 31/12/2015 31/12/2014
VND VND SO co kha nang SO c6 kha nAng
Gia tri tra nq Gia tri tra nq
TOng cac khoan phai tra ngueri ban nganh4n 100.003.964.075 100.003.964.075
a. Phai tra ngtroi ban la cac ben lien quan 82.806.050.165 82.806.050.165
122.303.826.744
109.601.930.382
122.303.826.744
109.601.930.382
- Cling ty CO phan Khi thcip ap Viet Nam 66.987.135.161 66.987.135.161 97.439.191.174 97.439.191.174 - Cong ty Cophan Kinh doanh Khi h6a long Mien Nam 15.571.483.623 15.571.483.623 10.648.646.779 10.648.646.779 \12
- Cong ty TNHH MTV KW hoa C01 long Mien DOng 142.667.400 142.667.400 25.807.800 25.807.800 CO - Tong COng ty Kid Viet Nam - :'ICH NH
CTCP - Cong ty Djch vu Khi 104.763.981 104.763.981 b. Phai tra ngueri ban la ben thin
1.488.284.629 1.488.284.629 DEL VIE
ba 17.197.913.910 17.197.913.910 12.701.896.362 12.701.896.362
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CONG TY CO PHAN CNG VI) T NAM Dutmg so 15, Khu Cling nghiep Phu my 1, Huyen Tan ThAnh Bao cao tai chinh Tinh BA Rja - Wing Thu, CHXHCN Viet Nam Cho nam tai chinh ket th6c ngay 31 thang 12 nam 2015
THUYET MINH BAO CAO TAI Ccic thzryit minh nay la mOt bO phOn
15. THUE VA CAC KHOAN
CHINH (Tiep theo) MAU B 09-DN hap thanh va can chrcec (Ix cking then voi bcio ccio tai chinh kern theo
PHAI TRA NHA NIMIC SO phai SO da thtrc nOp
01/01/2015 trong nam trong ram 31/12/2015 VND VND VND VND
- Thue gia tri gia tang 24.004.943.761 23.215.258.475 789.685.286
- Thue thu nhAp doanh nghiep 5.513.033.089 25.115.396.372 25.059.565.033 5.568.864.428
- Thue thu nhap ca nhan 37.343.410 5.084.784.277 4.429.875.151 692.252.536
- Thue nha thau 372.626.210 372.626.210 5.550.376.499 54.577.750.620 53.077.324.869 7.050.802.250
16. CHI PHI PHAI TRA NGAN HAN 31/12/2015
VND
Inch truck lai vay
112.338.633 Trich tnr6c chi phi sir ding thucmg hi6u Trich truck chi phi xay d‘rng co ban del dang Cac khoan tnich trutt Ichac
1.349.835.682 1.462.174.315
31/12/2014 VND
103.764.237 2.750.948.835 1.951.658.666
393.100.000 5.199.471.738
17. PHAI TRA NGAN HAN KHAC
Kinh phi Cong down Bao hiim Ka h6i CO tirc, lqi nhuan phai tra Ky qu9, ky ctrgc ngan han nhAn dtrgc Phai tra khac
18. CAC KHOAN VAY
VND
31/12/2015 VND
128.834.413 3.499.523
40.499.509.500 1.795.675.021
670.628.901
43.098.147.358
Cac khoan vay dal han se thanh tan trona Ong, 1 nam
31/12/2014 VND
42.483.928
326.669.400 0-
2.902.936.437 HAN
3.272.089.765
; TY 1111.11U
,ITT NA
.Ho Cac khoan vay
dai han VND
Tai ngay 31/12/2014 - Gia tri 44.605.236.280 17.915.339.356
- SO ce kha rang tra nq 44.605.236.280 17.915.339.356
Trong ky - Tang 55.832.038.540 36.928.912.826
- G iam ngity 31/12/2015
62.315.414.464 17.915.339.356
- Gia tri 38.121.860.356 36.928.912.826 - SO c6 kith nal% tra nci 38.121.860.356 36.928.912.826
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CONG TY CO PHAN CNG VICT NAM Dirtmg A 15, Khu Cong nghitp Phu my 1, Huytn Tan Thanh Bao cao till chinh Tinh BA Rja - Wing Tau, CHXHCN Vitt Nam Cho nam tai chinh ket thtic ngay 31 thang 12 nam 2015
THUYET MINH BAO CAO TAI CHINH (Ti4 theo) MAU B 09-DN Cac thuyit minh nay la mOt b0 phOn hqp thernh va can chive doe gong thol val bao ccio tai chinh kern theo
Chi tiet cac khan vay va nq dal hen theo d6i tuqng:
Tai ngay 08 thing 6 nam 2015, C8ng ty ky hqp d6ng vay trung hart vai Ngan hang Thircmg mai Co phin ("TMCP") K' Thutmg Vitt Nam ("Techcombank") de di trq mua 10 bon phktc vA cho host
• dOng kinh doanh. Khoan vay nay duqc gal ngan bang DOn$ Vitt Nam voi han mitt tin ding IA 49.900.000.000 d6ng va dao han trong vbng 36 thing. Lai tien vay &roc tat hang quj, veri mac lai suit IA 9.3/0/nam cho lin giai ngan diu tien chim nhit den ngay 30 thing 6 nam 2015. Lai tien vay sau do duce dieu chinh 3 thang mOt lin bang lai vay ca so dm khoan vay trung hAn ip dking cho khach
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hang doanh nghitp cong yeti bien dO I,35%/nam. C8ng ty da the chip toan bO tai san hinh thAnh tit von vay theo hqp d6ng the chip s6 VTU20156141/HDTC ngay 08 thing 6 nam 2015. C8ng ty da
111 &roc giai ngan vOi tong so tien 47.844.184.000 ang firth den ngAy 31 thing 12 nam 2015.
Trong nam 2015, Cong ty ks, cac hop dOng vay trung han vOi Ngan hang TMCP An Binh ("ABBank") de tai trq cho cac di; an diu!tr mua may mdic thiet bj phAc vki cho hoAt dOng kinh doanh. Cac khoan vay nay duqc giai ngan bang D6ng Vitt Nam vai han mac tin ding lin tacit IA 28.660.342.975 (king, 17.040.000.000 dOng va 8.142.000.000 Cling. TWA han vay tir 2 an 3 nam. Lai den vay duqc tra hang thing voi mix la' suit tit 8%/nam den 9%/nam cho kj, 4iii ngan diu lien va &roc dieu chinh 3 than mOt lin theo chinh sach ctia Ngan hang. C8ng ty da the chip town by tai san hinh thanh tir von vay. Tinh den ngay 31 thang 12 nam 2015, C8ng ty da dtrqc giai ngan vai tong
a so tien Ian Itrqt la 28.660.342.975 dOng, 9.023.920.740 dOng va 5.712.060.000 &mg.
Cac khoan vay dai han &roc hoan trA theo Lich bleu sau:
1111
Cong ty da the chip mOt so may Ink, thiet bi va phucmg t*-1 van Laid dam bao cho cac khoan vay ■ ngan hang clai han (xem Thuyet minh 12).
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31/12/2015 31/12/2014 VND VND
Trong vOng mOt nam 38.121.860.356 44.605.236.280 Trong nam thtl hai 25.821.403.876 14.326.671.486 Tir nam thfr ba den nam thir nam 11.107.508.950 3.588.667.870
75.050.773.182 62.520.575.636
s6 phii trA trong yang 12 thing 38.121.860.356 44.605.236.280 S6 phiti tri sau 12 thang 36.928.912.826 17.915.339.356
-IAN
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CONG TY CO PHAN CNG vieT NAM Dutmg so 15, Khu CEng nghi4p Phu my 1, Huy4n Tan Thanh Tinh BA Ria - Vang Tau, CHXHCN Vi4t Nam
Bao cao tai chfnh Cho nam tai chfnh ket thac ngay 31 thang 12 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tit') theo) Cac thuyk minh nay M met be ph(in h9p thanh va can cluvc dQc djng thin vai bao cat) thi chinh kern theo
19. VON CHU SO Het
Thay doi trong vim chit str hem
MAU B 09-DN
Von dieu Thang du von
co phan V6n khac cite
chit sa hau Co phieu
guy Quy dau to
phat trien Quy du phang
tai chinh Lqi nhuan sau thud
chtra phan ph6i T6ng VND VND VND VND VND VND VND VND
270.000.000.000 1.695.680.000 3.554.581.745 (3.270.000) 8.727.793.258 22.686.989.505 116.298.499.152 422.960.273.660 22.686.989.505 (22.686.989.505)
112.489.278.077 112.489.278.077 (94.498.855.500) (94.498.855.500)
9.187.582.058 (17.770.499.308) (8.582.917.250) 270.000.000.000 1.695.680.000 3.554.581.745 (3.270.000) 40.602.364.821 116.518.422.421 432.367.778.987
118.727.094.029 118.727.094.029 (134.998.365.000) (134.998.365.000)
5.624.463.904 5.624.463.904 (28.609.055.040) (17.360.127.232) 270.000.000.000 1.695.680.000 9.179.045.649 (3.270.000) 46.226.828.725 71.638.096.410 398.736380.784
S6 du tui nay 01/01/2014 Ap dung chinh sach ke Man mai Lqi nhuan trong nam Chi c6 tirc bang tien Phan ph6i quy SO du tai nghy 31/12/2014 Lqi nhuan trong nam Co tire Ong b6 Phan ph6i quy S6 du tai nay 31/12/2015
Theo Nghj quyet Dai Hei ding Co don thtropg nien so 04/NQ-DHDCD/2015 ngay 10 than* 4 nam 2015, cac co &Zing caa Cong ty da phe duy4t mac chic co tic nam 2014 la 35% /m4nh gia co phan tir lgi nhuAn chua phan phei. Trong nam 2015, C6ng ty da chi tra co tac bang tien yeti s6 tien 94.498.855.500 deng. Theo Nghj quyet H4i &gig Quan tri so 08/1N1Q- HDQT ngay 10 thang 12 nam 2015, HOi dong Quan tri Cling ty da phe duy4t tam (mg co tic nam 2015 bang tien mat vai t 14 15% tren so von dieu hi4n hanh, tucrng &rang se Wen 40.499.520.000 ding. Khoan tam (mg CO tirc nay dugc Cong ty thanh town bang tien trong thang 01 nam 2016.
Trong nam, Cong ty da trich lap be sung Quy &Au to phat trien, Von khac aria cha ser htly va Quy khen thuomg, ph& lgi vii so tien tuong (rng la 5.624.463.904 deng, 5.624.463.904 del% va 9.960.127.232 deng t(r lgi nhuOn sau thud nam 2014 theo Nghj guy& Dai Hei deng CO deng tine:mg nien so 04/NQ-DHDCD/2015 ngay 10 thang 4 nam 2015.
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CONG TY CO PHAN CNG VICT NAM Dar mg sO 15, Khu Cong nghiOp Phil M9 1, Hu)* Tan Thanh Bao cgo tai chinh Tinh BA Ilia - VOng Thu, CHXHCN WO Nam Cho nam tai chinhk6t thuc ngay 31 than 12 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tiep theo) Cc c thuye't minh nay la mOt 60 phan hyp thanh va can duivc dQc ddng
C$ phieu
MAU B 09-DN that vii bcio cao tai chinh kem theo
31/12/2015 31/12/2014
- S6 luvng c6 phieu da ban ra cong chi:mg + Co phieu ph6 thong 27.000.000 27.000.000
- SO knIng co phieu dang km hanh + CO phieu phi) thong 26.999.673 26.999.673 + CO phieu quy 327 327
Cong ty chi co mOt loai co phin ph6 thong vbri m'enh gia la 10.000 d6ng mOt co phan. Cac CO phan nay kh8ng digrc lurang co tic co djnh. Co dong so hctu co phAn ph6 thOng dircrc nhan co tat khi dugs cong b6 va co quyen bleu quyet theo ti l¢ m6t quyen bieu quy4t cho m6i co phAn sO hthr toi cac cu6c
cohqp dong can Cong ty. TAt ca co phAn deu co quyen thira htrorig nhir nhau d6i vOi tai san thuan cua Cong ty.
Chi flit von g6p cua chii sir hum 31/12/2015 31/12/2014
VND OA VND % Cong ty CO phan Kinh doanh Khi hem long Mien Nam 149.042.630.000 55,20 149.042.630.000 55,20 Utilico Emerging Markets Limited 28.200.000.000 10,44 10.000.000.000 3,70 Halley Sicav - Halley Asian Prosperity 26.009.400.000 9,63 6.009.400.000 2,23 CO (long khac 66.747.970.000 24,73 104.947.970.000 38,87
270.000.000.000 100 270.000.000.000 100
Ngay 26 thing 01 nam 2016, HOi dOng Quin tri ctia C8ng ty CO phAn Kinh doanh Khi Me long Mien Nam, Cling ty mg, da thong qua Nghi quyet s6 18/NQ-KMN ve viec thoai town b6 phan von gop tai Cong ty. Thtri gian du. kien ttnrc hie'n la truOc ngay 30 thang 4 nam 2016.
20. CAC KHOAN MIJC NGOAI BANG CAN 001 KE TOAN
Ngooi to cac tool ,2.500 31/12/2015 31/12/2014
it NH
DO la My (USD) 82.659,03 2.867,92
L01
21. BAO cAo BO PHAN KINH DOANH TP.
Hoot dung kinh doanh chinh cua COng ty la kinh doanh khi CNG. Doanh thu va gia von caa cac host dOng kinh doanh dtgrc trinh bay o Thuyet minh s6 23 va s6 24 phAn Thuyet minh bao cao tai chinh. Ve mat dialjt, Cong ty chi co hog d6ng kinh doanh trong lanh th6 Viet Nam.
Theo do, Ban Giam d6c da dgih gia va tin Wang ring viec khong lap va trinh bay bio cao tai chinh bO phan trong bao cao tai chinh cho nam tai chinh ket thdc ngay 31 thang 12 nam 2015 la phi' hop vii cac quy dinh tai Chan nnrc Ke toan Viet Nam s6 28 - "Bao cao b6 phan" va phn luyp veri tinh hinh kinh doanh hi4n nay caa COng ty.
22. DOANH THU GOP
Doanh thu gup la khoan doanh thu tar bin khi CNG trong
23. GIA VON HANG BAN
Gia On hang ban la gia von cua khi CNG da ban trong nam.
18
CONG TY CO PHAN CNG VIT NAM Duang so 15, Khu Cling nghiep Phd my- 1, Huyen Tan Thanh BA° coo tai chinh Tinh BA Ria - VOng Tau, CHXHCN Viet Nam Cho nam tai chinh k6t thdc ngay 31 thang 12 !lam 2015
THUYET MINH BAO CAO TAI CHINH (Tit!) theo) MAU B 09-DN Ccic thuyEt minh nay is mot b() phein hqp thanh va can cluov dQc cldng theft' vai bcio cao tai chinh kem theo
24. CHI PHI SAN XUAT, KINH DOANH THEO YEU TO 2015 2014
Chi phi nhan cong Chi phi khdu hao tai san CO dinh Chi phi dich vu mua ngoai Chi phi khdc bang titn
VND
57.189.935.967 63.125.628.244
204.109.429.519 21.316.116.707
VND
49.439.680.308 80.013.272.516
171.816.083.982 8.231.826.242
345.741.110.437 309.500.863.048
25. DOANH THU HOAT KING TAI CH1NH 2015 2014 VND VND
Lai tin girl 8.556.879.660 14.269.835.346
Lai chenh Tech gid da thirc hien 142.900.300 38.286.056 8.699.779.960 14.308.121.402
26. CHI PHI TAI CHINH 2015 2014 VND VND
Lai tin vay 6.107.955.735 7.483.151.958
Lo chenh Lech t9 gia da thkrc hien 103.552.996 44.253.500
LO chenh tech ty gia clura th!rc hien 4.936.474 47.000.265
IQ& 23.392
6.216.468.597 7.574.405.723
27. CHI PHI BAN HANG VA CHI PHI QUAN Li' DOANH NGH113 2015 2014 302.-. VND VND --"-S NH
Clic khan chi phi quan Iy doanh nghib pipit sinh trong ky:
I Y iuu N
- Chi phi nhan vien quan 19 18.283.945.815 20.204.050.162 TE - Chi phi d6 dimg van pill:mg 488.418.095 5.909.323.181 AM,/ - Chi phi dich IN mua ngoai 14.164.395.319 24.097.193.544 ----- ,i; - Cac khoan chi phi quill 19 doanh nghiep khac 41.061.323.503 39.198.165.271
73.998.082.732 89.408.732.158
Cfic khan chi phi ban hang phat sinh trong ky - Chi phi nhtm vien quAn ly 2.756.741.398 2.808.337.588
- Chi phi dich vu mua ngoAi 9.600.664.615 4.475.815.348
- Cac khoin chi phi bdn hang khac 6.427.062.087 3.483.797.129 18.784.468.100 10.767.950.065
Cac khan ghi giain chi phi ban hang va chi phi gain Iy doanh nghiep - HoAn nhap dkr phong nq phai thu ngin han kh6 doi 3.777.406.913
89.005.143.919 100.176.682.223
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CONG TY CO PHAN CNG VI VI' NAM DuZmg so 15, Khu C8ng nghiep Ph6 My 1, Huyen Tan Thanh Bao cao tai chinh Tinh Ba Ria - Wing Tau, CHXHCN Viet Nam Cho nam tai chinh kdt thitc ngay 31 thing 12 'lam 2015
THUYET MINH BAO CAO TAI CHINN (nip theo) MAU B 09-DN Ceic thuyit minh nay la mOt b"O pkin hop thanh va can dupe doe ding then veti brio trio tai chinh kem theo
28. CHI PHI THUE THU NHAP DOANH NGHICP HICN HANH 2015 2014 VND
Chi phi thud thu nh#p doanh nghi#p ("TNDN") hi#n hanh - Chi phi thug thu nhAp doanh nghiep tinh tren
VND
thu nhap chiu thud nam hien hanh 25.115.396.372 25.196.579.027
Chi phi/(thu nh#p) thus thu nhAp doanh nghiOp hofin 1ai - Chi phi thud TNDN hoan loi phat sinh ter cac khoan chenh Lech tom thoi phai chju thud (7.645.625.743) - Thu nhap thud TNDN hoan 1g phat sinh tir cac khoan chenh Tech tom thtri duct khAu trir 1.235.875.260 T6ng thu nIgip thud TNDN hoAn 1.235.875.260 (7.645.625.743)
Cong ty c6 nghia vio nOp thud thu nhAp doanh nghiep hang nam theo t le 20% tinh tren thu nhap chju thud trong yang 10 nam ke tir khi di vao hog &Ong va theo le 22% cho cac nam tiEp theo. Ngoai ra, Cong ty duqc mien thud thu nhap trong 02 nam ke tir nam tien kinh doanh c6 !Ai (2009) va duqc giam 50% thud suit ap dung neu tren cho 06 nam tiep theo (dr nam 2011).
Ddi vii phin tong suit vuqt ding suit ding k5, kinh doanh hien toi, Ging ty co nghia vlr nOp thud thu rthip doanh nghiep theo thud' suit thong thirong.
29. LAI CO BAN THEN CO PHIEU
Lai co ban tren co phieu dirqc tinh town dkra vao co ser act lieu sau:
2015 2014
(Trinh bay Iii) VND VND
Lqi nhuan sau thud 118.727.094.029 112.489.278.077 Trich quy khen thuOng ph6c lqi, quy thuong Ban dieu hanh (*) 10.906.139.955 17.360.127.232 Lqi nhuan de tinh lai ca ban teen c8 phieu , 107.820.954.074 95.129.150.845 SO binh quail gia quyen cua co phieu phi thong de drill Ili co ban tren cli phieu 26.999.673 26.999.673
Lai co ban tren cd phieu 3.993 3.523
(*) SO trich quy khen thiracrig philc Iqi, quy thir8ng Ban dieu hanh cho nam tai chinh ket thilc ngay 31 thing 12 ram 2015 Oa tren s6 lieu ke hooch nam 2015 da dirge Doi hOi ding CO ding thong qua theo Nghi guy& Doi hOi thing co ding so 04/2015/NQ-DHDCD ngay 10 thing 4 'lam 2015.
30. CAM KET THUE HOAT DQNG 2014 VND
Chi phi thud hoat dOng tei thieu da ghi nhin vao ket qua hog (Xing kinh doanh trong nam
20
2015 VND
1.512.183.440 1.117.676.060
a 111 CONG TY CO PHAN CNG VIII NAM
fluting so 15, Khu Cong nghiep Phu My I, Huyen Tan Thanh Bac) do di chinh
11 Tinh BA Ria - Wing Tau, CHXHCN Viet Nam Cho nom tai chinh ket tit& ngay 31 thang 12 nom 2015
11 THUYET MINH BAO CAO TAI CHINN (Tiep theo) MAU B 09-DN Clic thuyit minh nay is m'Ot bO' phan h9p thanh va can twit dQc diing thOri v61 b6o cao tat chinh kem theo
U Tai ngay 31 thang 12 nom 2015, C6ng ty c6 cac khoan cam ket thud hog dOng vri Lich thanh toan nhu sau:
III 31/12/2015 31/12/2014
VND VND 11 11 Trong Ong met nam 946.396.080
Tir nom thin hai den nom thin nom
2.796.018.363 1.113.775.080 3.319.462.166
a Sau nom Min 9.449.579.166
13.191.993.609 9.335.255.625
13.768.492.871
11 Cac khoan thanh toan thue hoat Ong the hien cac khoan thanh toan cho viec thue dat va ca kr ha tang I tai Tinh Ba Ria - Wing Tau va thue van phong tai Ha Nei. Chi tiet nhu sau:
II
- Tong se tien thue 10.000 m2 dat tai Khu Cong nghiep Phit My 1, Huyen Tan Thanh, Tinh BA Ria - Wing Tau, Viet Nam vai gia thue hang nom la 1,4 Do la My/m2 theo hop long thue at so
ii 41/HDT/TLD/IZICO ngay 16 thang 8 nom 2007 va cac phi luc kern theo.
- Tong se tien thue van phong va can he tai HA Nei, Viet Nam vai gia thue hang thang la 83.314.340 II
(king theo cat hap deng thue A 3/1/2015/HDTVP ngay 20 thang 3 nom 2015 va 99/HDTN/CNGVN- DTH ngay 03 thang 7 ram 2015.
11 111 31. CONG CI) TAI CHINN
■ Quin if nit ro von
Cong ty quan 1S, nguen von nhim dam bao rang Cling ty c6 the vita hog deng lien tuc vira tei da hem Igi itch cua cac co &Ong thong qua toi int h6a se du nguen yen va cong no.
du frac von cUa C6ng ty gem c6 cac khoan no than (bao g6m cac khoan vay nhu da trinh bay tai Thuyet minh so 19, tiir di tien va cac khoan twang duang tien), phan von thuOc set hiCtu cfia cac co dong cyia c6ng ty me (bao gem von gop can chic se/ hav, thang du On co phan, von khac ctia cha so' ha u, co phieu guy, quy dau to phat trien va loi nhuan sau thue chtra phan phei).
111 He so don bay tai chinh
a He s6 den bay tai chinh cua COng ty tai ngay ket thtic !tam tai chinh nhu sau:
31/12/2015 31/12/2014
VND VND
Cac khoan vay 75.050.773.182 62.520.575.636 111 Trix: Tien va cat khoan twang &rang den 281.710.813.470 288.734.892.821
No than a Wm chit sec hCht 398.736.380.784 432.367.778.987
II TS, le nn• thuAn tren von chit ser him
Cie chinh sack ke Wan chi) yeu
Chi tit cac chinh sach ke toan chit yeu va cac phucmg phdp ma Cong ty ap dung (bao gtun cac tieu chi de ghi nhan, co se xac dinh gia tri va ca so ghi nhan cac khoin thu nhap va chi phi) del voi tirng
■ log tai san tai chinh va Ong no tai chinh dtroc trinh bay tai Thuyet minh so 4.
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CONG TY CO PHAN CNG VICT NAM Dtrtmg so 15, Khu Cong nghiep Phu My 1, Huyen Tan Thanh Bao cao tai chinh Tlnh Ba Ria - Wing Tau, CHXHCN Viet Nam Cho ram tai chinh ket that ngay 31 than 12 nam 2015
THUYET MINH BAO cAo TAI CHINN (Ti‘p theo) MAU B 09-DN Car thuyit minh nay la mO't b(5 phOn hop thanh va can duvc dQc cking then veri buio cao tai chinh kern theo
Cac loot cling cu tai chinh Gia trj ghi s6
31/12/2015 VND
31/12/2014 VND
Tai sin tai chinh Tien va cac khoin tutmg ducmg tien 281.710.813.470 288.734.892.821 Phai thu khach hang va phai thu khac 131.372.851.658 153.864.172.903 Dau to nam gill den ngay den han 13.000.000.000 40.000.000.000
TOng cOng 426.083.665.128 482.599.065.724
Cong nq tai chinh Cac khoin vay 75.050.773.182 62.520.575.636 Phai tra ngtotri ban va phai tra khac 143.102.111.433 125.575.916.509 Chi phi phai tra 1.462.174.315 5.199.471.738 T6ng cong 219.615.058.930 193.295.963.883
Cong ty chtra danh gia Fii trj hqp ly caa tai san tai chinh va cong no tai chinh tai ngay ket thuc nam tai chinh do Thong to so 210/2009/TT-BTC do BO Tai chinh da ban hanh ngay 06 thing 11 nam 2009 ("Thong to 210") ming nhtr cac quy dinh hien hanh chua c6 huang din cu the ve viec xic dinh gia trj hop VI oh caz tai san tai chinh va cong no tai chinh. Thong to 210 yeu cau dp dung Chan mgt bao cao tai chinh QuOc te ye viec With bay bao cao tai chinh va thuyet minh th8ng tin dal vai cong cu tai chinh nhtmg khong dua ra hu6ng din tucmg throng cho viec danh gia va ghi nhan cong cu tai chinh bao gom ca Ap dung gia trj hop 1S,, nham phi) hqp vOi Chuan mac bao cao tai chinh QuOc
Myc tieu quiin If rui ro tai chinh
Cong ty da xay dung he thOng quan 15/ rui ro nham phat hien va danh gia cac rui ro ma Cong ty phai chju, thiet lap cac chinh sach va quy trinh kitm soat rui ro 6 mirc chap nhan dtroc. He thOng quan IS/ rui ro dtroc xem xet loi djnh ky nham phan anh nhang thay doi dm diet' kien thj trutmg va hoot dOng cua CEng ty. Rai ro tai chinh bao gom rui ro thj trtrong (bao g6m rui ro gia, rui ro lai sat), raft ro tin dung va red ro thanh khoin.
Rai ro thi trwang
Hoat dung kinh doanh cua Cong ty se chit yeu chit' rui ro khi c6 su thay d61 ve t) gia hot doai, Iii suit. Cong ty khong thuc hien cac bien phap phong nera rui ro nay do thieu thj trutmg mua cac cong cu tai chinh nay.
Quin ly rui ro giti
Ging ty thuc hien mat s6 cac giao djch ce got ngoai te, theo d6, Cong ty se chiu rui ro khi ce bien Ong ve ty gia.
Gia tri ghi so cua cac tai san bang tien va ding no phai tra c6 gOc ngo4i to tai thoi diem cu6i nam nhu sau:
Titi sin C8ng nq
31/12/2015 31/12/2014
31/12/2015
31/12/2014
VND VND VND
VND
Do la my (USD)
1.855.695.223 63.701.961 1.795.675.021
3.449.544.237
Phan tich tip nhoy aloi vbi ngooi
Do hoot Ong Ong ty phat sinh chit yeu bang DEng Viet Nam va so du dm cac khoan mac tien te bang ngoai te tai thtri diem cu6i nam Ich8ng trQng yeu nen Cong ty khong thuc hien viec phan tich du nhay dOi voi ngoai te.
22
1,500 ,1
NH4I ONO T N141110d LOIT'
ET KA
r p 461
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CONG TY CO PHAN CNG VI$T NAM Du?mg so 15, Khu Ging nghiep Ph6 My I, Huyen Tan Thanh Bsio esio tai chinh Tinh BA Rja - Wing Tau, CHXHCN Viet Nam Cho nam tai chinh ket th6c ngay 31 thang 12 nam 2015
THUYET MINH BAO CAO TAI CHENH (Tiep theo) MAU B 09-DN Cac thuyit minh nay la men b0 phOn hop thanh va can cluvc doc dOng thol vol bao coo tai chinh kem theo
Quin 13, rai ro 151 sudt
Cong ty chju nil ro lAi suit phat sinh til cac khoan vay chju lAi suit dA &roc kj, ket. Rui ro nay se duqc Cong ty quan 19, bang cach duy trl 6 mirc dO hqp 19, cac khoan vay va phan tich tinh hinh canh tranh ten thj tnr?yng di cO duqc Iai suit co lqi cho Cong ty tir cac ngusen cho vay thich hqp.
Da nhoy aia sudt
DO nhay cue cac khoan vay di veri str thay doi lei suet co the xay ra 0 m(rc di) hop 19, trong lAi suet. Vai gia djnh la cac Eden sO khac khong thay del, neu suet dm cac khoan vay veri lAi suet the nOi tAng/giam 200 diem co ban thi loo nhuan truk thue caa C6ng ty se giam/tAng 1.501.015.464 ding (nam 2014: 1.250.411.513 dong).
Rai ro tin dyng
Rdi ro tin dung xay ra khi mOt khach hang hoac dOi tic khang dap (mg duqc cac nghia vu trong hop dong din den cac ben that tai chinh cho Cong ty. COng ty ce chinh sach tin dung phu hqp va thuOng xuyen theo dOi tinh hinh de danh gia xem COng ty cO chju rid ro tin dung hay khong. Cling ty khong co bet k9 rui ro tin dung trong yeu nao vai cac khach hang hoac dOi tic boi vi C8ng ty dA thuc hien danh gia tinh hinh tai chinh ctia khach hang Mr& khi k9 hop dtmg cung cap khi, thuc hien quan ding nq chat the bang cac bien phap phi hop nhu doi chieu cong nq thutmg xuyen, dOc thuc khach hang thanh toan dfing han theo hqp dong 9 tien hinh trich lap du phOng cac khoan phai thu mOt cach than tong va phu hqp v6i tinh hinh thuc to ctia C6ng ty (xem chinh sach trich lap du phong tai thuyet minh s6 4)
Quilt: ly riii ro Munh khodn
Muc dick quan 19 rui ro thanh khoan nhim dam bao du nguim von de dap Ong cac nghia vu tai chinh hien tai va trong trong lai. Tinh thanh khoan ding duqc C8ng ty quan 19 nhAm dam bao m6c phu trOi gilta cong nq den han va tai san den han trong k9 b mix co the duqc kiem soat den vai sO von ma Cling ty tin ring cO the tao ra trong do. Chinh sach c6a C6ng ty la theo dOi throng xuyen cac yeu ceu ye thanh khoan hien tai va du kien trong tucmg lai nhAm dam bao Cong ty duy tri du mix du phong tien mat, cac khoan vay va vim ma cac chit sec hitu cam ket gop nhAm dap (mg cac quy djnh ye tinh thanh khoan ngan han va dai han hon.
Cac bang clued day trinh bay chi tier cac mac dao han theo hop dong con lai din vai tai san tai chinh va cong nq tai chinh phi phai sinh va th6i han thank toan nhtr dA duqc them thuan. Cac bang nay duqc trinh bay dua tren dong tien chua chiet khau cua tai san tai chinh va dong den chua chiet khiu cita cong nq tai chinh tinh theo ngay sem nhat ma Cong ty phai tra. Viec trinh bay thong tin tai san tai chinh phi phai sinh la con thiet de hieu ducm viec quan 19 rid ro thanh khoan cua Ging ty khi tinh thanh khoan duqc quan 19 tren co se cong nq va tai san
31/12/2015 Dm% 1 nam Tir 1- 5 Min TOng VND VND VND
Tien va cac khoan ttrcmg ducmg den 281.710.813.470 281.710.813.470 Phai thu khach hang va phai thu khk 130.436.851.658 936.000.000 131.372.851.658 Diu to nam giti den ngity den han 13.000.000.000 13.000.000.000 TOng cong 425.147.665.128 936.000.000 426.083.665.128
31/12/2015 Died 1 nam Tir 1- 5 nam Tong VND VND VND
Cite khoan vay 38.121.860.356 36.928.912.826 75.050.773.182 Phai tra ngu6i ban va phai tra khac 143.102.111.433 143.102.111.433 Chi phi phai tra 1.462.174.315 1.462.174.315 TOng cong 182.686.146.104 36.928.912.826 219.615.058.930
Chenh Itch thanh khoin thuin 242.461.519.024 (35.992.912.826) 206.468.606.198
23
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CONG TY CO PHAN CNG VICT NAM Duong s6 15, Khu Cong nghiep Phu My I, Huyen Tan Thanh Bao cao tai chinh Tinh Ba Rja - Wing Tau, CHXHCN Viet Nam Cho nam tai chinh kat thec ngay 31 thing 12 nam 2015
THUYET MINH BAO CAO TAI CHINH (Ti4p theo) MAU B 09-DN Cac thuyit mink nay la met bq phan hap thanh va can cluqc clac dOng thol v6i bao cao tai chinh kem theo
31/12/2014 Duoi 1 nam Tit 1- 5 nam T6ng VND VND VND
Tien va cac khoan tucmg duang tien 288.734.892.821 288.734.892.821 Phil thu khach hang va phai thu khac 153.530.172.903 334.000.000 153.864.172.903 Dau to nam gift den ngay den hark 40.000.000.000 40.000.000.000 Tang cong 482.265.065.724 334.000.000 482.599.065.724
31/12/2014 Dual 1 nam Tir 1- 5 nam Tang VND VND VND
Cac khoan vay 44.605.236.280 17.915.339.356 62.520.575.636 Phai tra ngtrai ban vi phai tra khac 125.575.916.509 125.575.916.509 Chi phi phai tra 5.199.471.738 5.199.471.738 Wing cong 175.380.624.527 17.915.339.356 193.295.963.883
Chenli Itch Omni) kho:in thuAn 306.884-141.197 (17.581.339.356) 289.303.101.841
Ban Giam dew danh gia rtii ro thanh khoan 6 mirc thap. Ban Giam dac tin Wang ring Cong ty c6 the tao ra de ngulin tien de dap irng cac nglifa vu tai chinh khi den han.
32. NGHIeP VI) VtiI CAC BEN LIEN QUAN
Danh sach cac ben lien quan: Ben lien quan
C8ng ty Co phAri Kinh doanh Khi haa long Mien Nam Utilico Emerging Markets Limited Halley Sicav - Halley Asian Prosperity C8ng ty CO phan Khi thap dp Viet Nam C8ng ty TNHH MTV Khi haa long Mien Deng Gang ty TNHH MTV Djch viii Ky thuat Dau khi OSC TOng Cong ty Khi Viet Nam - CTCP - Cong ty Djch vy Khi
Mai quan he
C8ng ty me Co deng Co deng Clung tap doan Can tap doan Cong tap doan Cung tap doan
Trong nam, C8ng ty da co cac giao djch sau v6i cac ben lien quan:
Doanh thu
2015 2014 VND VND
Cong ty TNHH MTV Khl h6a long Mien Deng 422.987.401 144.392.313
Mua hang C8ng ty Co phan Khi thap ap Viet Nam 366.214.196.623 468.126.328.544 C6ng ty CO phan Kinh doanh Khi hoa long Mien Nam 87.716.080.931 152.207.124.451 °Ong ty TNHH MTV Khi hea long Mien Dong 1.852.703.942 1.717.899.588 Tang Cong ty Khi Viet Nam - CTCP - Gang ty Djch vy Khi 921.353.384 5.087.992.312 Ceng ty TNHH MTV Djch vy Ky thot Dau khi OSC 295.958.400 629.082.000
Chi phi sit dyng tea nha van phOng C8ng ty CO phan Khi thap ap Viet Nam 2.674.907.989 2.352.306.297
Chi phi sir dyng thirong bleu C8ng ty Co phan Kinh doanh Khi hea long Mien Nam 9.502.078.974 10.855.739.043
24
CONG TY CO PHAN CNG VItT NAM Duting s6 15, Khu Cong nghitp Phtl my I, Huytn Tan Thanh Bao cao tai chinh Tinh Ba Rja - \Tang Tau, CHXHCN Vitt Nam Cho nAm tai chinh ket thtic ngay 31 thang 12 nAm 2015
THUYET MINH BAO CAO TAI CHINH (Tit!) theo) MAU B 09-DN a/c ditty& minh nay la mot bo pkin hqp thank va can awe clqc cldng thol voi bao cao tai chinh ken: theo
C6 ti re chi tra trong nam
2015 2014 VND VND
C8ng ty Co phan Kinh doanh Kin hoa lOng Mien Nam 52.164.920.500 52.164.920.500 Utilico Emerging Markets Limited 7.230.000.000 5.059.189.500 Halley Sicav - Halley Asian Prosperity 5.103.290.000 2.708.949.000
Thu nhap 1101d6ng Quan tri, Ban Kim soat va Ban Giam d6c duqc huOng trong nAm nhu sau: 2015 2014 VND VND
Luang, thtrang va thu lao 6.684.086.424 5.525.152.221
S6 du vai cac ben lien quan tai ngay ket thuc natn tai chinh nhu sau: 31/12/2015 31/12/2014
VND VND Cgc khan phai tra Cling ty a phAn Khf thAp ap Vitt Nam 66.987.135.161 97.439.191.174 Cong ty Co phAn Kinh doanh Khi ho5a long Mien Nam 15.571.483.623 10.648.646.779 Ctong ty TNHH MTV Kin hos long Mien Bong 142.667.400 25.807.800
TOng Cong ty Khi Vitt Nam - CTCP - Cong ty Djch vu Khf 104.763.981 1.488.284.629
CO tirc chtra chi tra CEng ty CO phAn Kinh doanh Khf h6a lorw Mien Nam 22.356.394.500 Utilico Emerging Markets Limited 4.230.000.000
Halley Sicav - Halley Asian Prosperity 3.901.410.000 =111 11
Chi phi phai tra CEng ty C6 phan Kinh doanh Khi hem long Mien Nam 2.750.948.835
\2500-002
,HI NHANH LONG TY
N111(14 HUU ELOITT
VP NAM
- TP.1-1,5
33. THONG TIN BO SUNG CHO CAC KHOAN MVa1C TRINH BAY TRONG BAO CAO LUU CHUYEN TIEN TE
Thong tin b6 sung cho cac khan phi den tO
Co tire da tra trong tam khong bao g6m s6 tien 40.490.195.100 d6ng, la s6 tien dung de chi tra c6 tire phat sinh trong nAm ma chua duqc thank town (nAm 2014: 0 d6ng). Vi vay, mOt khoan tien tuang ang da duqc dieu chinh tren plan tang/giam cac khoan phai tra.
34. SO LIEU so SANH
Nhtr trinh bay tai Thuyet minh s6 03, ke tar ngay 01 thang 01 nAm 2015, C8ng ty da dp dung Th6ng tu 200/TT-BTC do BO Tai chinh ban hanh ngay 22 thang 12 nAm 2014 ("Thong tu 200"), huffing dAn chi dO ki toan.cho doanh nghi4p. Theo do, mOt s6 s6 litu nAm bao cao trulk &roc phan loci lai/ trinh bay lai de phu hqp vai vitc so sanh vgi s6 litu cua nAm nay va nhAm chinh sirs mOt s6 sai sot trong vitc trinh bay Bang can doi ke toan va Bao cao ket qua hoat dOng kinh doanh cho nam tai chinh ket thtic ngay 31 thing 12 &in) 2014, cu the nhu sau:
25
(643) 3.523 4.166 70 Lai co ban Oen co phieu
Phan Thj Kim Thoa Nguyin Monh Hung Ngtriri bieu
Vinh lam d6c
Ngety 26 thong 02 flan; 2016
CONG TY CO PHAN CNG VIeT NAM Dtr?mg s6 15, Khu Cling nghi0 Phu my 1, Huy0 Tan Thinh No coo tai chinh Tinh Ba Ria - Wing Tau, CHXHCN Vitt Nam Cho nam tai chinh ket thtic ngay 31 thang 12 nam 2015
THUYET MINH BAO CAO TAI CHINN (Tier) theo) MAU B 09-DN Cite thuyit minh nay la mOt b0 phan hop themh vet cdn cluqc doc thing then voti bcio cao tai chinh kem theo
Trich tfr Bang can doi ke togn:
TAI SAN A. TAI SAN NGAN HAN
Ma s6
Si) (IA bao cao tai ngay 31/12/2014
Phan WO bat theo
Thong Or 200 SO sau phin loai Iii tai ngay 31/12/2014
VND VND VND
1. Diu to ngin han (*) 121 40.000.000.000 (40.000.000.000) 2. Dau to nam gia den ngrly <filo han 123 40.000.000.000 40.000.000.000 3. Phai thu ngin han khac 136 7.329.351.510 384.209.451 7.713.560.961 4. Titi sin ngin han Ichac (*) I58 384.209.451 (384.209.451)
B. TAI SAN DAI HAN 1. Phai thu dai han khic 216 334.000.000 334.000.000 2. Titi san diii han khic (*) 268 334.000.000 (334.000.000)
NGUON VON C. Ng PHAI TRA
1. Vay va no nglin (*) 311 44.605.236.280 (44.605.236.280) 2. Vay ngin han 320 - 44.605.236.280 44.605.236.280 3. Vay nq han (*) 334 17.915.339.356 (17.915.339.356) 4. Vay va ray dai han 338 - 17.915.339.356 17.915.339.356
D. VON CHI SO HCru 1. Quy dim to plait trien 418 17.915.375.316 22.686.989.505 40.602.364.821
2. Quy du phong tai chinh (*) 418 22.686.989.505 (22.686.989.505)
(*) Nhang khoan muc nay (la dtrqc trinh bay tran bao cao tai chinh cho ram tai chinh ket thac ngay 31 thing 12 nam 2014 va khong dtrqc trinh bay Veil bao cao tai chinh cho nam tai chinh ket thtic ngay 31 thang 12 nam 2015.
Trich tir BA° cao ket qua hoot dung kinh doanh
Ma s6 da bao coo TrInh bay IOi S6 sau trinh bay SO VND VND VND
26