cong - thepdana-y.com 6 thang dau nam 2016ky.pdfcong ty co phal thep da a - y duong s6 lib, kcn...
TRANSCRIPT
.... ~, " -' ,CONG TY TNHH KIEM TOAN VA KE TOAN lAC
Thanh vien....cuaPrimeGlobal
CONG TY CO PHANTHEPDANA- Y
Bao cao tai chinh gifra nien dQCho kY k~ toan 6 thang dAu Dam 2016
Kiem toan • Ke toan • Tuvan Thue - Talichinh • Giai phap quan Iy
CONG TY CO PHAN THEP DANA - YDuong s5 lIB, KCN Thanh Vinh, P. Hoa Khanh Bite, Q. Lien Chieu, TP. Da N~ng
BAO CAO TAl CHiNHCho ky ki (oan 6 thdng dau niim 2016
MVCLl}C Trang
Bao cao cua Chit tich HQi d6ng quan tri va Ban T6ng Giam d6c
Bao cao scat xet thong tin tai chinh gifra nien dQ
Bao cao tai chinh giira nien dQ
1 - 3
4
• Bang can d6i k~ toan giua nien dQ
Bao cao k~t qua hoat dQng kinh doanh gifra nien dQ
Bao cao hru chuyen tiSn t~ gifra nien dQ
Thuyet minh Bao cao tai chinh gifra nien dQ
5-6
7
8
9 - 34
•••
CONG TY CO pHAl THEP DA A - YDuong s6 liB, KCN Thanh Vinh, P. Hoa Khanh Bk Q. Lien Chi~u, TP. Da Nfu1g
BAocia TAl CHiNHCho kY ki toan 6 thdng eMu niim 2016
, , ? ? •.•• :l. '\. ?
BAO CAO CUA CHU TICH HQI DONG QUAN TRIvA BAN TONG GIA.M DOC
Chu tich HQi d6ng quan tri va Ban T6ng Giam d6c Cong ty C6 phan Thep DANA - Y cong b6 bao cao naycung voi Bao cao tai chinh giira nien dQ da duoc soat xet cho IcYk8 toan 6 thang d~u nam 2016.
ThOng tin khai quat
Cong ty C6 phan TMp DANA - Y (sau day goi tAt la "Cong ty") diroc thanh I~p thee Giay chirng nhandang kY kinh doanh s6 3203001911 ngay 27 thang 02 nam 2008 do Sa K8 hoach va D~u nr Thanh ph6 DaN~ng c~p. Cong ty la don vi hach toan dQc I~p, hoat dQng san xu~t kinh doanh thee Luat doanh nghiep,Di8u I~ Cong ty va cac qui dinh phap Iy hien hanh co lien quan. Tir khi thanh I~p d8n nay, Cong ty da 7 I~ndi8u chinh Gi~y chirng nhan dang kY kinh doanh va I~n di8u chinh g~n nh~t vao ngay 13/03/2014 voi rna s6doanh nghiep la 0400605391.
Cong ty da dang ky giao dich c6 phieu ph6 thong voi ma chirng khoan DNY tai Trung tam Giao djchChirng khoan Ha NQi (nay la Sa Giao dich Clnrng khoan Ha NQi) kS ill ngay 11105/2010 thee Quyet dinhs6 245/QD-SGDHN ngay 28/04/2010 cua Sa Giao dich Chung khoan Ha NQi.
Van ifi;u I?:
Van gop thu«: d ifin ngay 3010612016:
269.995.170.000 d6ng.
269.995.170.000 d6ng.
Try. SO' chinh
• Dia chi: Duong s6 lIB, KCN Thanh Vinh, P. Hoa Khanh BAc, Q. Lien Chieu, TP Da N~ng
• Dien thoai: (84) 0511.3841182 - 3841000
• Fax: (84) 0511.3730718
• Website: www.thepdana-y.corn
• Email: [email protected]
Nganh ngh~ kinh doanh chinh
• San xu~t sAt, thep, gang: san xu~t cac loai thep xay dung;
• Ban buon kim loai va quang kim loai: ban buon sAtthep;
• Ban buon chuyen doanh khac chira dircc phan dau vao dau: ban buon v~t tir, thiet bi phuc vu san xu~tcong nghiep;
• Gia cong co khi; Xu Iy va trang phu kim loai: gia cong co khi.
Nhan Sl!
T6ng s6 can bQ cong nhan vien hien co d8n ngay 30106/2016 la 946 ngiroi. Trong d6 can bQ quan Iy la 72ngiroi.
Cac thanh vien cua HQi d6ng quan trj, Ban KiSm soat, Ban T6ng Giam d6c va K8 toan twang trong IcYk8toan va d8n ngay I~p Bao cao tai chinh gitra nien dQ nay gom c6:
H9i ifang qulin tr]
• Ong Huynh Van Tan
• Ong Nguyen Chi Kien
Chu tich
Ph6 Chu tich
B6 nhiern lai ngay 30106/2013
B6 nhiern ngay 01105/2016Trang 1
CONG TY CO PHAN THEP DANA - YDuong s6 lIB, KCN Thanh Vinh, Quan Lien Chi€u, Thanh ph6 Da Nfulg
BAo cAo TAl CHiNHCho ky ki toan 6 thang ddu nam 2016
\BAo cAo CUA CHU TICH H(>I DONG QUA.NTRIvA BAN TONG GIA.M DOC (ti~p theo)
• Ong Dang Thanh Binh Pho Chu tich B6 nhiern lai ngay 30106/2013
Mien nhiem ngay 01/05/2016
B6 nhiem lai ngay 30106/2013
B6 nhiem Iai ngay 30106/2013
B6 nhiern ngay 30106/2013
• Ba Phan Thi Thao Strong
• Ong H6 Nghia Tin
• Ong Phan Xuan Thien
Thanh vien
Thanh vien
Thanh vien
Ban Kiim sodt
• Ba Huynh Thi Loan
• Ong Huynh Duy CUOng
• Ba Pham Thi Thu Strong
Truong ban
Thanh vien
Thanh vien
B6 nhiem lai ngay 30106/2013
B6 nhiern Iai ngay 30/06/2013
B6 nhiern ngay 30106/2013
Ban Tang Gidm aae va K; todn truong
• Ong Huynh Van Tan
• Ong H6'Nghia Tin
• Ba Phan Thi Thao Suong
• Ong Nguyen Chi Kien
Tong Giam d6c
Pho Tong Giam d6c
Pho Tong Giarn d6c
Pho T6ng Giam d6c
B6 nhiem ngay 01/08/2013
B6 nhiem ngay 01/08/2013
B6 nhiem ngay 01/03/2008
B6 nhiern ngay 17/09/2014
Mien nhiern ngay 30104/2016
B6 nhiem ngay 01/03/2008• Ba Trfrn Mai Thi Be Lieu K~ toan tnrong
Ki~m toan dQCl~p
Bao cao tai chinh giira nien de) nay duoc scat xet boi Cong ty TNHH Ki~m toan va K~ toan AAC (Tru sachinh: La 78 - 80, Duong 30 Thang 4, Quan Hai Chau, Thanh ph6 Da N~ng; Di~n thoai: (84)0511.3655886; Fax: (84) 0511.3655887; Website: www.aac.com.vn; Email: [email protected]).
Trach nhi~m ciia Chu tich HQi dAng quan tr] va Ban TAng Giam d&c trong vi~c l~p Bao cao tai chinhgifra nien dQ
Chu tich Hoi d6ng quan trj va Ban Tong Giam d6c Cong ty chiu trach nhiem l~p va trinh bay trung thuc vahop ly Bao cao tai chinh gitra nien de)nay tren co sa:• Tuan thu cac Quy dinh cua cac Chuan mire k~ toan Vi~t Nam, Ch~ de) k~ toan doanh nghiep Vi~t Nam
va cac quy dinh phap ly hien hanh khac co lien quan;
• L\Ja chon cac chinh sach k~ toan thich hop va ap dung cac chinh sach do mot each nhAt quan;
• Dua ra cac phan doan va iroc tinh k~ toan mot each hop ly va than trong;
• Lap Bao cao tai chinh gitta nien do tren co sa hoat de)ng lien tuc;
• Chiu trach nhiem v~ kiem scat noi be) ma CM tich Hoi d6ng quan tri va Ban T6ng Giam d6c xac dinhla dn thiet d~ dam bao cho viec l~p va trinh bay bao cao tai chinh gitra nien de) khong co sai sot trongy~u do gian l~n hoac nham l~n.
Trang 2
CONG TY CO PHAN THEP DANA - YDuong 56 lIB, KCN Thanh Vinh, Quan Lien Chieu, Thanh ph6 Da. Nang
BAo cio TAl CHiNHCho IcYki toan 6 thong d6u nam 2016
BAo cAo CUA CHU TICH HQI DONG QUA.NTRJVA BAN TONG GrAM DOC (ti~p theo)
CM tich Hoi d6ng quan tri va Ban T6ng Giam d6c Cong ty, b~ng bao cao nay xac nhan r~ng: Bao cao taichinh giira nien do bao g6rn Bang can d6i kS toan gifra nien do, Bao cao kSt qua hoat dong kinh doanh gitranien dO, Bao cao hru chuyen ti~n t~ gitta nien dO va Thuyet rninh Bao cao tai chinh gitta nien do kern theeda:phan anh trung thirc va hQP ly v~ tinh hinh tai chinh cua Cong ty tai thai di~rn 30106/2016 cling nhir kStqua heat dong kinh doanh va tinh hinh hru chuyen ti~n t~ trong ky kS toan 6 thang d~u nam 2016, phu hQPvoi cac Chuan rmrc kS toan, ChS do kS toan doanh nghiep Viet Nam hien hanh va cac quy dinh phap ly c6lien quan dSn viec l~p va trinh bay Bao cao tai chinh giira nien do.
Trang 3
CONG TY TNHH KIEM ToAN VA KE ToAN AACTHANH VIEN CUA PRIMEGLOBALTrt••sir chinh Chi nhanh t~i Thilnh ph& H& Chi Minh
47-49 Hoang Sa (Tiing 4 Toa nha Hoang Dan)Quan 1, Tp. He, Chi MinhTel: 84839102235; Fax: 84.8.39102349Email: [email protected]
L6 78-80 Duong 30 thang 4, Q. Hai Chiill, Tp. Da NangTel: 84.511.3655886; Fax: 84.511.3655887Email: [email protected] \.
Website: http.z/www.aac.com.vn
S6:823/BCSX-AAC
BAo cAo SOAT XET THONG TIN TAl CHiNH GIUA NIEN DOKinh gm: Cac C6 dong, HQi dang quan tr] va Ban T6ng Giam dBc
Cong ty C6 phftn Thep DANA - Y
Chung toi da: scat xet bao cao tai chinh giira nien dQ gom: Bang can d6i k6 toan gifra nien dQ tai ngay30106/2016, Bao cao k6t qua hoat dQng kinh doanh gitra nien dQ, Bao cao hru chuyen tiSn t~ gitra niendQ cho ky k6 toan 6 thang dAu nam 2016 va Ban thuyet minh bao cao tai chinh gifra nien dQ, duoc I~pngay 13/08/2016 cua Cong ty C6 phdn Thep DANA - Y (sau day goi t~t la "Cong ty") dinh kern ill trang5 d6n trang 34.
Trach nhiem Chii tich HQi dang Quan tr] va Ban T6ng Giam dBc Cong ty
ChU tich HQi d6ng Quan trj va Ban T6ng Giam d6c Cong ty chiu trach nhiem I~p va trinh bay trung thucva hop ly bao cao tai chinh gifra nien dQ theo chu~n mire k6 toan, che dQ k6 toan doanh nghiep Vi~tNam va cac quy dinh phap ly c6 lien quan d6n viec I~p va trinh bay bao cao tai chinh giira nien dQ vachiu trach nhiem vS kiem soat nQi bQ ma Chu tich HQi d6ng Quan tri va Ban T6ng Giam d6c xac dinh ladn thi6t d~ dam bao viec l~p va trinh bay bao cao tai chinh gitra nien dQ khong c6 sai s6t trong y6u dogian l~n hoac nham lfrn.
Trach nhiem ciia Ki~m toan vien
Trach nhiern cua chung toi la dua ra k6t luan vS bao cao tai chinh giira nien dQ dua tren k6t qua soat xetcua chung toi, Chung toi da:thirc hien cong viec soat xet theo Chuan mire Viet Nam vS hop d6ng dich vuscat xet s6 2410 "Soat xet thong tin tai chinh gitra nien dQ do kiem toan vien dQc l~p cua don vi thirchien".
Cong viec soat xet thong tin tai chinh gifra nien dQ bao g6m viec thirc hien cac cuoc phong vfrn, chu y6ula phong vfrn nhirng nguoi chiu trach nhiem vS cac vfrn dS tai chinh k6 toan, va thirc hien thu tuc phantich va cac thu tuc scat xet khac, MQt cuoc soat xet vS co ban c6 pham vi hep hon mot cuoc kiern toandiroc thuc hien theo cac chuan rmrc kiem toan Vi~t Nam va do v~y khong cho phep chung toi dat dirocSlJ dam bao rang chung toi se nhan bi6t diroc tfrt ca cac vfrn dS trong y6u c6 th@duoc phat hien trongmQt cuoc kiem toano Theo d6, chung toi khong dira ra y kien kiern toano
K~t lu~n ciia Ki~m toan vien
Can cir tren k6t qua scat xet cua chung toi, xet tren cac khia canh trong y6u, chung toi khong thfry c6vfrn dS gi d~ chung toi cho rang bao cao tai chinh gitra nien dQ dinh kern khong phan anh trung thuc vahop ly vS tinh hinh tai chinh cua Cong ty tai ngay 30106/2016 va k6t qua hoat dQng kinh doanh clingnhir cac luong hru chuyen tiSn t~ cho ky k6 toa 6 thang dAu nam 2016, phu hop voi Chuan muc k6toan, Ch6 dQ k6 toan doanh nghiep Viet Nam cac quy dinh phap Iy c6 lien quan d6n viec I~p va trinhbay b' ai chinh gitra nien dQ.
rlJ707,
~h6 T6ng Ghim dBc
s6 kiem toan: 1031-2013-010-1Da N{mg, ngay 13 thang 08 ndm 2016
Baa cao nay duoc doc d6ng thai voi Baa cao tai chinh va Thuyet minh baa cao dlnh kern Trang 4
CONG TY CO PHAN THEP DANA - Y BAO CAO TAl CHiNHDuong s6 lIB, KCN Thanh Vinh, P. Hoa Khanh B~c, Q. Lien Chieu, TP. Da N~ng Cho IcYki toan 6 thang ddu niirn 2016
BANG CAN DOl KE TO.AN GIU A NIEN DQMftu s6 B 01 - DN
Ban hanh theo Thong tu
Ngay 30 thang 06 nam 2016 s8 200120141TT - BTengay 22/1212014 cua B(J Tai chinh
Mli Thuy~t 30/06/2016 0110112016TAl SAN s6 minh VND VND
A. TAISANNGAN~N 100 1.233.852.220.415 1.422.054.337.035
I. Ti~n va cac khoan tuong duong ti~n 110 5 21.801.725.966 24.523.263.3141. TiSn 111 20.357.549.295 22.146.379.981
2. Cac khoan nrong dirong tien 112 1.444.176.671 2.376.883.333
II. Diu ttr tal chinh ng~n han 120 15.300.000.000 2.000.000.0001. Chung khoan kinh doanh 121
2. E>~unr nam gilt d€n ngay dao han 123 6 15.300.000.000 2.000.000.000
III. Cac khoan phai thu ngh han 130 157.412.784.492 204.461.326.4261. Phai thu ngan han cua khach hang 131 7 125.736.062.922 183.022.501.765
2. Tra tnroc cho ngiroi ban ngan han 132 8 28.275.417.144 15.840.721.336
3. Phai thu ngan han khac 136 9 3.401.304.426 5.598.103.325
IV. Hang t6n kho 140 10 1.030.666.414.880 1.157.951.386.0991. Hang t6n kho 141 1.030.983.664.358 1.157.951.3 86.099
2. DlJ phong giam gia hang t6n kho 149 (317.249.4 78)
v. Tai san ng~n han khac 150 8.671.295.077 33.118.361.1961. Chi phi tra tnroc ngan han 151 lla 5.050.650.205 1.826.293.894
2. Thu€ GTGT duoc kh~u tnr 152 3.041.375.217 31.072.336.023
3. ThU€ va cac khoan khac phai thu Nha mrcc 153 18 579.269.655 219.731.279
B. TAl SAN DAI ~N 200 987.289.265.963 1.048.174.891.342
I. Cac khoan phai th.u dai han 210II. Tal san e6 djnh 220 974.096.590.912 718.200.422.8531. Tai san c6 dinh htru hinh 221 12 906.076.093.498 650.230.862.907
- Nguyen gici 222 1.453.441.382.299 1.124.110.587.785- Gia tri hao man lUy k€ 223 (547.365.288.801) (473.879.724.878)
2. Hi san c6 dinh vo hinh 227 13 68.020.497.414 67.969.559.946- Nguyen gici 228 68.094.439.059 68.036.929.059- Gia tri hao man lily k€ 229 (73.941.645) (67.369.113)
III. B~t dQng san diu nr 230IV. Ta! san dO-dang dai han 240 6.549.142.213 325.437.827.5331. Chi phi san xuat, kinh doanh do dang dai han 241
2. Chi phi xay dung co ban do dang 242 14 6.549.142.213 325.437.827.533
v. Cac khoan diu nr tai chinh dai han 250 1.600.000.000 1.600.000.0001. E>~unr vao cong ty con 251
2. E>~unr vao cong ty lien doanh, lien k€t 252 15 1.600.000.000 1.600.000.000
VI. Tai san dai han khac 260 5.043.532.838 2.936.640.9561. Chi phi tra tnroc dai han 261 11b 5.043.532.838 2.936.640.956
2. Hi san thue thu nhap hoan lai 262
TONG CQNG TAl SAN 270 2.221.141.486.378 2.470.229.228.377
Thuyit minli kern theo tit trang 9 din trang 34 la b(Jphdn h9P thanh Bao cao tai chinh nay Trang 5
CONG TY CO PHAN THEP DANA - YDuong 56 II B, KCN Thanh Vinh, P. Hoa Khanh B~c, Q. Lien Chieu, TP. Dit N~ng
BAo cAo TAl CHiNHCho kY k€ loan 6 thang ddu nom 2016
BANG CAN DOl KE TOA.N GIUA NIEN DO (ti~p theo)Ngay 30 thang 06 nam 2016
Ma Thuyet 30/06/2016 0110112016NGUONV6N s6 minh VND VND
C. N(}PHA.ITRA. 300 1.849.591.063.939 2.113.177.420.295
I. g ng~n han 310 1.205.491.144.114 1.407.339.200.4701. Phai tra ngiroi ban ng~n han 311 16 477.910.335.718 628.407.422.560
2. Ngiroi mua tra ti6n tnroc ngan han 312 17 47.175.698.325 6.437.914.286
3. Thu~ va cac khoan phai n9P Nha mroc 313 18 3.707.326.766 6.319.826.055
4. Phai tra nguoi lao d9ng 314 11.125.040.195 9.188.208.951
5. Chi phi phai tra ng~ han 315 19 622.136.598 1.002.521.891
6. Phai tra ngan han khac 319 20a 4.320.532.849 5.647.175.446
7. Yay va no thue tai chinh ngan han 320 21a 659.988.942.566 750.108.443.074
8. Quy khen thuong, phuc loi 322 641.131.097 227.688.207
II. Ngdai han 330 644.099.919.825 705.838.219.8251. Phai tra deli han khac 337 20b 55.000.000.000 25.000.000.000
2. Yay va no thus tai chinh dai han 338 21b 589.099.919.825 680.838.219.825
D. V6N can sa HUu 400 371.550.422.439 357.051.808.082
I. V6n chii SO' hfru 410 22 371.550.422.439 357.051.808.0821. V5n g6p cua chu sa htru 411 22 269.995.170.000 269.995.170.000
- C6 phieu ph6 thong c6 quyen bieu quyet 411a 269.995.170.000 269.995.170.000
- C6 phieu Uti dai 411b
2. Thang dir v5n c6 phan 412 22 20.600 20.600
3. Quy d~u tu phat trien 418 22 20.303.349.080 19.889.906.190
4. Quy khac thuoc v6n chi! sa htru 420 22 3.512.773.974 3.099.331.084
5. LQ'i nhuan sau thue chua phan ph6i 421 22 77.739.108.785 64.067.380.208
- LNST chua phan ph6i lUy k~ d~n cuoi kY tnroc 421a 62.827.051.538 55.798.522.410
- LNST chira phan ph6i ky nay 421b 14.912.057.247 8.268.857.798
II. Nguon kinh phi va quy khac 430
T6NG CONG NGUON v6N 440 2.221.141.486.378 2.470.229.228.377
__ K~toan trtrr-(y_n_g__ ~ --,
~Trh Mai Thi Be Li~u Trh Mai Thi Be Lieu
Thuyet minn kem theo IIr trang 9 d€n trang 34 fa bl) phdn hap thGnh Bao cao tai chinh nay Trang 6
CONG TY CO pRAN THEP DANA - YDuong 56 lIB, KCN Thanh Vinh, P. Hoa Khanh Bac, Q. Lien Chieu, TP. Da N~ng
BAO CAO TAl CHiNHCho kj; ki toan 6 thang dau nam 2016
BAo cAo KET QUAHO~T D¢NGKINH DOANH GrUA NIEN D¢
Cho kY k~ toan 6 thang aAu nam 2016
Mftu sa B 02 - DNBan hann theo Thong tu
s6 200120141TT - BTCngay 22/1212014 cua B9 Tai chinh
6 thang dAu 6 thang dhMli Thuyet nam 2016 nam 2015
CHiTIEUJ.
minh VND VNDso
1. Doanh thu ban hang & cung dp dich vu 01 24 894.696.174.986 953.465.392.737
2. Cac khoan giam tnr doanh thu 02 l32.291.674
3. Doanh thu thuan v~ ban hang & cc dich vu 10 894.696.174.986 953.333.101.063
4. Gia v6n hang ban 11 25 837.179.533.674 903.785.600.287
5. LQi nhuj n gQP v~ ban bang & cc djch vu 20 57.516.641.312 49.547.500.776
6. Doanh thu heat d(>ng tai chinh 21 26 3.662.804.055 6.393.273.148
7. Chi phi tai chinh 22 27 25.674.808.357 37.234.844.710
Trong do: Chi phi /ai vay 23 24.862.131.372 31.650.301.442
8. Chi phi ban hang 25 28 7.670.581.850 7.467.1l3.898
9. Chi phi quan 1y doanh nghiep 26 28 9.001.845.764 8.081.515.985
10. LQi ohu~n thuAo tir hoat dQog kioh doaoh 30 18.832.209.396 3.157.299.331 (.;
11. Thu nhap khac 31 29 31.400.762 5.404.391.123 i
12. Chi phi khac 32 30 244.226.145 1.220.386.591 ~
13. LQi nhuan khac 40 (212.825.383) 4.184.004.532
14. TAog lQi nhuj n ki toan trutrc thui 50 18.619.384.013 7.341.303.863
15. Chi phi thui TNDN hien hanh 51 31 3.707.326.766 1.607.880.667
16. Chi phi thue TNDN hoan lai 52
17. LQi ohu~o sau thui TNDN 60 14.912.057.247 5.733.423.196
18. Lai co ban tren c6 phieu 70 32 552 212
19. Lai suy giam tren c6 phieu 71 32 552 212
K~ toan trtlOng NgllOi l~p bi~u
-----Trh Mai Thi Be Li~u Trh Mai Thi Be Li~u
t»N{mg, ngay 13 thang 08 ndm 2016
Thuyet minh kem theo tir trang 9 din trang 34 fa b9 phdn h9P thanh Bao cao tai chinh nay Trang 7
CO G TY co PRAN THEP DANA - Y BAa cAo TAl CHiNHDuong 55 lIB, KCN Thanh Vinh, P. Hoa Khanh B~c, Q. Lien Chieu, TP. Ela ang Cho IcYki toan 6 thang ddu niim 2016
BAo cAo LUU CHUYEN TIEN Tlj:•..•
Mftu sa B 03 - DN
GrUA NIEN DQBan hanh theo Thong tus8 20012014/IT - BTC
Cho kYk~ toan 6 thang d~u nam 2016 ngay 2211212014 cua B9 Tai chinh
6 thang dAu 6 thang dAuCHiTIEU Ma Thuy~t nam 2016 nam 2015
s8 Minh VND VND
I. LU1l chuysn ti~n tir boat di)ng kinh doanh1. LQi nhu~n truce thu~ 01 18.619.384.013 7.341303.8632. f)i~u chinh cho cac khoan
Khelu hao Tai san e6 dinh 02 12, 13 73.883.511.531 68.171.907.971Cac khoan du phong 03 317.249.478 (922.078.000)Lai, 16 chenh I~eh tY gia h6i doai do danh gia lai cac khoan
04 26 (1.833.319.356) 1.804.470.525muc tiSn t~ co g6e ngoai t~Lai, 16 illhoat d(>ngd~u nr 05 26,29 (843.085.007) (494.116.820)Chi phi liii yay 06 27;20a 24.862.131.372 31.650.301.442
3. LQi nhu~n tir hd kd trmrc thay d6i v8n hru di)ng 08 115.005.872.031 107.551.788.981Tang, giam cac khoan phai thu 09 75.300.336.030 32.666.750.851Tang, giam hang t6n kho 10 126.967.721.741 18.655.651.339Tang, giam cac khoan phai tra (Khong kS
11 (79.186.5 89.056) 79.577.018.938Hiiyay phai tra, thuS thu nhap doanh nghiep phai nop)
Tang, giam chi phi tra truce 12 (5.331.248.193) 1.811.913.918TiSn Hiiyay da tra 13 (24.141.703.898) (31.784.288.034)ThuS thu nhap doanh nghiep da n(>p 14 (2.385.161.708) (904.247.680)LU1l chuyen ti~n thuftn tir hoat dQng kinh doanh 20 206.229.226.947 207.574.588.313
II. LU1l chuyen ti~n tir hoat dQng dftu tu·1. TiSn chi dS mua sam XD TSCD va cac TS DR khac 21 (14.192.095.523) (49.053.210.062)2. TiSn thu illTLy, nhuong ban TSCD va cac TS DR khac 22 100.000.000 545.454.5463 TiSn chi cho yay, mua cac cong cu no cua don vi khac 23 (13.300.000.000)4. TiSn thu lai eho yay, e6 rue va loi nhuan dircc ehia 27 26; 9 299.131.736 324.058.663
Luu chuyen ti~n thuftn tir hoat dQng dAu ttr 30 (27.092.963.787) (48.183.696.853)
ill. LU1l chuyen ti~n tir hoat di)ng tai chinh1. TiSn thu illdi yay 33 1.027.489.546.872 772.488.435.2732. TiSn tra no g6e yay 34 (1.209.347.347.380) (936.773.778.989)
Ltru chuyen ti~n thuan tir hoat dQng tai chinh 40 (181.857.800.508) (164.285.343.716)
Ltru chuyen ti~n thuan trong ky 50 5 (2.721.537.348) (4.894.452.256)TiSn va nrong dirong tiSn d~u kY 60 24.523.263.314 15.797.774.230Anh huong cua thay d6i tY gia h6i doai qui d6i ngoai t~ 61Ti~n va tuong duong ti~n cu8i ky .
,70 5 21.801.725.966 10.903.321.974
K~ toan truOng Ngu01 I~p bi~u
-------Tran Mai Thi Be Li~u
Thuyet minh kem theo tir trang 9 din trang 34 fa b9 phdn h9P thanh cua Bdo cao tai chinh nay Trang 8
CONG TY co PHAN THEP DANA - YDuong s5 lIB, KCN Thanh Vinh, P. Hoa Khanh B~c, Q. Lien Chieu, TP. D!l Nang
BAa cAa TAl CHiNHCho icyki loan 6 thang d6u niim 2016
TmmffiTMrnHBAocAOTMCH~GrUA IENDO(Thuyet minh nay la b(5phdn h9P thanhva cdn duac doc a6ng thai WYiBdo cao tai chinh)
M§u s5 B 09 - DNBan hann theo Thong tus6 20012014nT - BTC
ngay 2211212014 cua B9 Tai chinh
1. D~c di~m hoat dQng
1.1. Khai quat chung
Cong ty C6 phan Thep DANA - Y (sau day goi t~t la "Cong ty") diroc thanh l?p thee Gi~y chirng nhandang kY kinh doanh s5 3203001911 ngay 27 thang 02 nam 2008 do So K~ hoach va DAu nr Thanh ph5Da NfuIg dp. Cong ty la don vi hach toan doc l?p, heat dong san xu~t kinh doanh thee Luat doanhnghiep, DiSu 1~ Cong ty va cac qui dinh phap 1y hien hanh c6 lien quan. Tir khi thanh l?p d~n nay,Cong ty da 7 IAndiSu chinh Gi~y chirng nhan dang ky kinh doanh va IAndiSu chinh gAn nh~t vao ngay13/03/2014 voi ma s5 doanh nghiep 1a0400605391.
Cong ty da dang kY giao dich c6 phieu ph6 thong voi ma chirng khoan DNY tai Trung tam Giao dichChirng khoan Ha NOi (nay 1a So Giao dich Chirng khoan Ha NOi) k~ ill ngay 11105/2010 thee Quyetdinh s5 245/QD-SGDHN ngay 28/04/2010 cua So Giao dich Chirng khoan Ha NOi.
V5n diSu 1~:269.995.170.000 d6ng.
1.2. Linh v{l'ckinh doanh chinh: san xudt cong nghiep va kinli doanh dicli v¥.
1.3. Nganb nghi kinh doanh
• San xuat s~t, thep, gang: san xu~t cac loai thep xay dung;
• Ban buon kim loai va quang kim loai: ban buon s~t thep;
• Ban buon chuyen doanh khac chua duoc phan dau vao dau: ban buon v?t tir, thiet bi phuc vu sanxu~t cong nghiep;
• Gia cong co khi; Xu 1yva trang phu kim loai: gia cong co khi.
2. Ky k~ toan, d011 vi ti~n t~ sir dung trong k~ toan
Ky k~ toan nam cua Cong ty b~t dAu ill ngay 01 thang 01 va k~t thuc ngay 31 thang 12. Rieng Bao caotai chinh gitra nien do nay duoc l?p cho kY k~ toan b~t dAu ill ngay 01/0112016 va k~t thuc vao ngay30106/2016.
Don vi tien t~ dung d~ ghi s6 k~ toan va trinh bay Bao cao tai chinh 1aD6ng Viet am (VND).
3. ChU~D muc va ch~ dQ k~ toan ap dung
Cong ty ap dung Ch~ do k~ toan doanh nghiep Viet am duoc huang d~n tai Thong tir s5200/2014ITT-BTC ngay 22112/2014 va H~ thong Chufrn mire k~ toan Viet Nam do BO Tai chinh banhanh.
4. Tom tit cac chinh sach k~ toan chii y~u
4.1 Chenh Ifch tj gid h8i dodi dp dung trong ki todn
Cac nghiep vu phat sinh b~ng ngoai t~ ducc chuyen d6i sang d6ng Vi~t Nam thee tY gill. giao dichthirc t~ cua ngan hang thuong mai noi Cong ty du kien giao dich vao ngay phat sinh nghiep vu.
Tai ngay k~t thuc ky k~ toan, cac khoan muc tiSn t~ c6 g5c ngoai t~ phan 10~i la tai san duoc danh gill.lai thee tY gill.mua vao va cac khoan muc tiSn t~ c6 g5c ngoai t~ phan 10~i la no phai tra diroc danh
Trang 9
CONG TY co PHAN THEP DANA - YDuong 56 lIB, KCN Thanh Vinh, P. Hoa Khanh B~c, Q. Lien Chieu, TP. DANfu!g
BAo cio TAl CHiNHCho icy ki toan 6 thong dau nom 2016
THUYET MINH BAo cAo TAl CHIN1I GIUA NIEN DO (ti~p theo)(Thuyit minh nay la b9 phdn h(TJJthanh va cdn duac doc a6ng thai WYi Bdo cao tai chinh)
gill. lai thee tY gill.bin ra cua ngan hang thirong mai noi Cong ty thuong xuyen co giao dich tai ngayk~t thuc kYk~ toano Rieng cac khoan ngoai t~ giri ngan hang thi duoc danh gill.lai thee tY gill.mua cuachinh ngan hang noi Cong ty mo tai khoan ngoai t~.
Chenh lech tY gia diroc thirc hien thee quy dinh tai Chuan mire k~ toan Viet Nam s6 10 "AM huangcua viec thay d6i tY gill.h6i doai", Theo do, chenh lech tY gia ngoai t~ phat sinh trong ky va chenhlech tY gia do danh gia lai s6 du ngoai t~ cuoi ky cua cac khoan muc ti~n t~ c6 g6c ngoai t~ duoc phananh vao k~t qua heat dQng kinh doanh trong ky.
4.2 tu« va cdc khodn tutmg dtrong tiJn
Ti~n bao g6m: Ti~n mat tai quy, tien giri ngan bang khong ky han va tien dang chuyen,
Cac khoan nrong dirong tien la cac khoan dAu tu ngin han co thai han thu h6i hoac dao han khongqua 3 thang kS ill ngay dAu tu, c6 kha nang chuyen d6i d~ dang thanh mot hrong ti~n xac dinh vakhong c6 nii ro trong viec chuyen d6i thanh ti~n tai thai diSm bao cao.
4.3 Cdc khodn ilau ttr tai ehinh
Dau tu vao ciing ty lien kit
Cong ty lien k~t lit mot cong ty ma Cong ty co anh huang dang kS. AM huang dang kS thS hien aquyen-tham gia vao viec dira ra cac quyet dinh v~ chinh sach va heat dQng cua cong ty lien k~t nhungkhong phai kiSm soat hoac d6ng kiSm soat cac chinh sach nay. M6i quan M lit cong ty lien k~t thirongduoc thS hien thong qua viec Cong ty nim gifr (tnrc ti~p hoac gian tiep) ill 20% d~n duoi 50% quyenbiSu quyet a cong ty do.
Du phong
Dir phong d6i voi cac khoan dAu tu vao cong ty lien k~t duoc l~p n~u cac khoan dAu tu nay bi suygiarn gia tri hoac bi 16d~n d~n kha nang m~t v6n cua Cong ty.
D6i voi cac 'cong ty nhan dAu tu la d6i tuong phai l~p bao cao tai chinh hop nh~t thi dir phong t6n th~tdiroc trich l~p can cir vao bao cao tai chinh hop nhk Cac tnrong hop khac, dir phong trich l?p tren coso bao cao tai chinh cua cong ty nhan dAu tu.
•.,.4.4 Cdc khodn m! phiii thu
Cac khoan no phai thu bao gom: phai thu khach hang va phai thu khac:
• Phai thu khach bang la cac khoan phai thu mang tinh ch~t thuong mai, phat sinh ill cac giao dichc6 tinh ch~t mua bin gitra Cong ty va nguoi mua.
• Phai thu khac lit cac khoan phai thu khong co tinh ch~t thuong mai, khong lien quan d~n giao dichmua ban, n9i bo.
Cac khoan no phai thu duoc ghi nhan thee gia g6c tnr di du phong no phai thu kh6 doi. Dir phongduoc trich l~p tai thai diSm cu6i kYk~ toan d6i voi cac khoan phai thu da qua han thu h6i tren 6 thanghoac chua d~n thai han thu h6i nhung khach no da: lam vao tinh trang pha san, dang lam thu tuc giaithS, m~t tich, be tr6n,... Viec trich l?p dir phong thirc hien thee huang dk tai Thong tu s6228/2009m-BTC ngay 07112/2009 cua BQ Tai chinh,
4.5 Himg tan kilo
Hang t6n kho ducc ghi nhan thee gia thap hon gifra gia g6c va gia tri thuan co thS thuc hien diroc.
Trang 10
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BAo cio TAl CHiNHCho IcYk~ loan 6 thong d6u nom 2016
THUYET MINH BAo cAo TAl cHiNn GrUA NIEN DO (ti~p theo)(Thuyet minh nay la b9 phdn h9P thanh va cdn duac doc tl6ng thai vai Baa cao tai chinh)
Gia g6c hang t6n kho diroc tinh thee phirong phap binh quan gia quyen va duoc hach toan theephirong phap ke khai thirong xuyen voi gia tri diroc xac dinh nhtr sau:
• Nguyen v~t lieu, hang hoa: bao g6m chi phi mua, chi phi ch~ bi~n va cac chi phi lien quan trueti~p khac phat sinh dS co duoc hang t6n kho a dia diSm va trang thai hien tai;
• Thanh pham: bao g6m chi phi nguyen v~t lieu tnrc ti~p, chi phi nhan cong tnrc tiep va chi phichung co lien quan tnrc ti~p duoc phan b6 dira tren mire d9 hoat d9ng binh thuong.
Gia tri thuan co thS thirc hien la gia ban iroc tinh tnr di chi phi uoc tinh dS hoan thanh hang t6n kho vachi phi iroc tinh cAnthi~t cho viec tieu thu chung.
DI,l" phong giam gia hang t6n kho duoc trich l~p cho nrng mat hang khi gia tri thuan co thS thirc hienduoc cua mat hang do nho hon gia g6c. Viec trich l~p du phong thirc hien thee huang dful tai Thong nrs6 228/2009/TT-BTC ngay 07112/2009 cua B9 Tai chinh.
4.6 Tai stin c8 tJinh hiiu hinb
Nguyen gid
Tai san c6 dinh htru hinh duoc phan anh thee nguyen gia trir di khau hao lily k~.
Nguyen gia bao gom gia mua va toan b9 cac chi phi mil.Cong ty be ra dS co duoc tai san c6 dinh hfruhinh tinh d~n thai diSm dira tai san c6 dinh do vao trang thai s~ sang sir dung, Cac chi phi phat sinhsau ghi nhan ban d~u chi diroc ghi tang nguyen gia tai san c6 dinh hiru hinh n~u cac chi phi nay chacchan lam tang 19i Ich kinh t~ trong nrong lai do sir dung tai san do. Cac chi phi khong thoa man di~ukien tren diroc ghi nhan la chi phi trong ky.
Khau hao
Tai san c6 dinh htru hinh duoc kh~u hao thee phuong phap duong thang dira tren thai gian hfru dungiroc tinh cua tai san. Thai gian khan hao phu hop voi Thong nr s6 45/2013/TT-BTC ngay 25/4/2013cua B9 Tai chinh, Cu thS nhir sau: ".~
-Loai til.isan
Nha cira, v~t kien true
May moc, thiet bi
Phuong tien v~n tai
ThiSt bi dung cu quan ly
Thai gian khftu hao (nam)
5 - 30
3 - 10
3 - 10
3 - 5
4.7 Tai sdn c8 dinh vo hinh
Nguyen gid
Tai san c6 dinh vo hinh diroc pharr anh thee nguyen gia tnr di khftu hao lily k~.
Nguyen gia tai san c6 djnh vo hinh Iii.toan b9 cac chi phi mil.Cong ty phai be ra dS co ducc tai san c6dinh vo hinh tinh dSn thoi diSm dira tai san do vao trang thai s~n sang sir dung.
Quyen sit dung ad!
TSCD vo hinh la quyen sir dung dat bao gem:
Trang II
CONGTYCOPHA THEPDANA-YDuong 56 lIB, KCN Thanh Vinh. P. Hoa Khanh Bite, Q. Lien Chi~u, TP. Dei Nang
BAo cio TAl CHiNHCho kY Id toan 6 thang ddu niim 2016
THUYET MINH BAo cAo TAl CHINH GIUA NIEN DO (ti~p theo)(Thuyit minh nay la b{Jphdn hop thanh va c6n duac doc a6ng thai voi Baa cao tai chinh)
• Quyen sir dung d~t diroc nha mroc giao co thu ti€n Slr dung d~t hoac nhan chuyen nhuong quyenSlr dung d~t hQ'Pphap (bao g6m quyen Slr dung d~t co thai han, quyen sir dung d~t khong thaihan);
• Ti€n thue d~t tra tnroc (dll tra cho ca thai gian thue hoac dll tra tnroc cho nhieu nam ma thai hanthue d~t dll diroc tra ti€n con lai it nh~t la 05 nam) cho hQ'Pd6ng thue d~t tnroc ngay co hieu hrccua Luat D~t dai nam 2003 va duoc co quan co tharn quyen dp gi~y clnrng nhan quyen sir dungd~t.
Nguyen gia quyen sir dung d~t bao g6m t~t ca cac chi phi co lien quan tnrc ti~p d~n viec dua d~t vaotrang thai s~n sang sir dung.
Khizu hao
Tai san c6 dinh vo hinh la quyen Slr dung d~t khong co thai han thi khong thuc hien khau hao. D6i voiquyen sir dung d~t co thai han thi thai gian trich kh~u hao la thai gian dircc phep Slr dung d~t cuaCong ty.
Tai san c6 dinh vo hinh khac duoc khau hao thee phirong phap dirong thang dua tren nguyen gia vathoi gian htru dung iroc tinh cua tai san, Thoi gian kh~u hao phu hQ'Pvoi Thong nr s6 45/20 13/TT-BTC ngay 25/4/2013 cua B9 Tai chinh.
Thai gian kh~u hao tai san c6 dinh vo hinh tai Cong ty C1,l th6 nhir sau:
Loai tai san Thai gian kh~u hao (nam)
PhfuI mem may tinh 5
4.8 Chi phi trd trtaic
Chi phi tra tnroc duoc phan loai thanh chi phi tra tnroc ngan han va chi phi tra truce dai han. Day lacac chi phi thuc t~ dll phat sinh nhung co lien quan d~n k~t qua heat dong san xu~t kinh doanh cuanhieu thai ky. Cac chi phi tra truce chu y~u tai Cong ty :
• Cong C1,l dung C1,l dll'xu~t dung duoc phan b6 thee phuong phap duong thang trong thai gian ill 3thang d~n 36 thang,
• Cac chi phi tra tnroc khac: Can cir vao tinh chat, mire d9 chi phi, Cong ty hra chon phuong phapva tieu tlnrc phan b6 phu hQ'Ptrong thai gian rna loi ich kinh t~ duoc dir ki~n tao ra.
J
II
".~
4.9 Cdc khodn n(Y phtii trd
Cac khoan no phai tra bao g6m: phai tra ngiroi ball va phai tra khac:
• Phai tra nguoi ban la cac khoan phai tra mang tinh chat thirong mai, phat sinh nr cac giao dich cotinh ch~t mua ban giira nha cung c~p va Cong ty.
• Phai tra khac la cac khoan phai tra khong co tinh ch~t thuong mai, khong lien quan d~n giao dichmua ban, n9i b9.
Cac khoan no phai tra diroc ghi nhan thee gia g6c, duoc phan loai thanh no phai tra ngan han va daihan can cir thee kYhan no con lai tai ngay k~t thuc ky k~ toano
Cac khoan no phai tra duoc Cong ty thee d5i chi ti~t thee d6i tuong, kY han g6c, ky han no con lai vathee nguyen t~.
Trang 12
CONG TY CO PHAN THEP DANA - YDuong 56 lIB, KC Thanh Vinh, P. Hoa Khanh BAc, Q. Lien Chieu, TP. Dfl £ng
BAO CAO TAICHiNHCho IcYId loan 6 thang tldu nam 2016
THUYET MINH BAO CAO TAl cHiNn GIUA NIEN DO (ti~p theo)(Thuyet minh nay la br,5phdn h9P thanh va c6n tlU(7C doc tlimg thai vai Bao cao tai chinh)
4.10 Vay va m! phai trd thue tai chinh
Cac khoan yay va no phai tra thue tai chinh duoc phan anh thee gia g6c va duoc phan loai thanh nongan han, dai han can cir thee kYhan no con lai tai ngay k€t thuc kY k€ toano
Cac khoan yay va no phai tra thue tai chinh ducc Cong ty thee d6i chi ti€t thee d6i tuong, ky han g6c,ky han no con lai va thee nguyen t~.
Chi phi di vay
Chi phi di yay bao g6m lai tiSn yay va cac chi phi khac phat sinh lien quan true ti€p d€n cac khoan yaycua Cong ty. Chi phi di yay duoc ghi nhan vao chi phi heat dong trong kY phat sinh, tnr khi thoa mandiSu kien ducc v6n hoa thee quy dinh cua Chuan mire k€ toan "Chi phi di vay".
Chi phi di yay lien quan d€n khoan yay rieng biet chi sir dung cho IDl,lC dich d~u nr, xay dung hoachinh thanh mot tai san cu th~ cua Cong ty thi duoc v6n hoa vao nguyen gia tai san do. D6i voi cackhoan v6n yay chung thi s6 chi phi di yay co du diSu kien v6n hoa trong ky k€ toan duoc xac dinh theetY l~ v6n hoa d6i voi chi phi lily k€ binh quan gia quyen phat sinh cho viec d~u tu xay dung hoac sanxuAt tai san do.
Viec v6n hoa chi phi di yay se tam ngirng lai trong cac giai dean ma qua trinh d~u tu, xay dung hoacsan xuAt tai san do dang bi gian dean, tnr khi su gian dean do lit ck thiet. Thai di~m cham dirt viecv6n hoa chi phi di yay la khi cac heat d<)ng chu y€u ck thiet cho viec chuan bi dua tai san do dangvao su dung hoac ban da hoan thanh.
4.11 Chi phi phdi trd
Cac khoan phai tra duoc ghi nhan cho s6 tien phai tra trong tuong lai lien quan d€n hang h6a va dichV1,l da nhan duoc khong phu thuoc vao viec Cong ty da nhan diroc hoa don cua nha cung dp hay ehua.
4.12 Van chit sir him
V6n gop cua chu sa hiru phan anh s6 v6n thuc t€ da gop cua cac c6 dong
Thij.ng dtr van c8phfin
Thang du v6n c6 phk phan anh s6 chenh lech gitra gia phat hanh voi menh gia, chi phi tnrc ti€p lienquan d€n phat hanh c6 phieu; Chenh lech gitra gia tai phat hanh voi gia tri s6 sach, chi phi tnrc ti€plien quan d€n tai phat hanh c6 phieu quy; cAu phan v6n cua trai phieu chuyen d6i khi d€n han.
Phdn phai /(J'i nhu{in
Loi nhuan sau thue thu nhap doanh nghiep duoc trich l~p cac quy va chia cho c6 dong thee Quyetdinh cua Dai h<)id6ng c6 dong. .
C6 tire tra cho c6 dong khong vuot qua s6 19i nhuan sau thu€ chua phan phoi va c6 can nhac d~n cackhoan muc phi tiSn t~ nam trong 19i nhuan sau thue chua phan phoi c6 thS anh huang d€n luong tiSnva kha nang chi tra c6 tire.
4.13 Ghi nh{in doanh thu
• Doanh thu ban hang va cung cApdich vu diroc ghi nhan khi c6 kha nang thu ducc cac 19i ich kinht€ va c6 thS xac dinh duoc mot each chac chan, d6ng thoi thoa man diSu kien sau:
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CONGTYCOPBANTHEPDANA-YDuong 56 lIB, KC Thanh Vinh, P. Hoa Khanh B~c,Q. Lien Chi~u, TP. mN~ng
BAo cAo TAl CHiNHCho kY k€ toan 6 thong ddu niim 2016
THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DQ (ti~p theo)(Thuyit minh nay fa b9 phdn hop thanh va cdn duoc a9C a{mg thai vai Bdo cao tai chinh)
../ Doanh thu ban hang duoc ghi nhan khi nhtmg rui ro dang k6 va quyen sa hiru v~ san pham dllduoc chuyen giao cho nguoi mua va khong con kha nang dang k6 nao lam thay d6i quyet dinhcua hai ben v~ gia ban hoac kha nang tra lai hang;
../ Doanh thu cung dp dich vu ducc ghi nhan khi dll hoan thanh dich vu, Truong hop dich vudiroc thuc hien trong nhieu ky k~ toan thi viec xac dinh doanh thu trong tirng ky duoc thirchien can cir vao tY I~hoan thanh dich vu tai ngay k~t thuc kY k~ toano
• Doanh thu heat d9ng tai chinh dircc ghi nhan khi doanh thu duoc xac dinh nrong d6i chac ch~ vaco kha nang thu diroc loi ich kinh t~ ill giao dich do .
../ Ti~n Illi duoc ghi nhan tren co sa thai gian va Illi su~t thirc t~;
../ C6 tire va loi nhuan diroc chia duoc ghi nhan khi Cong ty duoc quyen nhan c6 tire hoac loinhuan ill viec gop v6n. C6 tire bang c6 phieu khong diroc ghi nhan la doanh thu tai chinh. C6tire nhan duoc lien quan d~n giai dean tnroc diu nr diroc hach toan giam gia tri khoan diu nr.
• Thu nhap khac la cac khoan thu nhap ngoai heat d9ng san xuat, kinh doanh cua Cong ty, duoc ghinhan khi co th6 xac dinh diroc mot each nrong d6i chac chan va co kha nang thu diroc cac loi ichkinh t~.
4.14 Cdc khotin gidm trie doanh thu
Gia v6n cua san pham, hang hoa va dich vu tieu thu diroc ghi nhan dung ky, theo nguyen t~c phu hopvoi doanh thu va nguyen t~c than trong.
Cac khoan chi phi vuot tren mire binh thirong cua hang t6n kho va dich V1,l cung dp duoc ghi nhanngay vao gia v6n hang ban trong ky, khong tinh vao gia thanh san pham, dich vu,
4.16 Chi phi tai ehinh
Chi phi tai chinh phan anh cac khoan chi phi hoac cac khoan 16 lien quan d~n cac heat d9ng diu nr taichinh: chi phi Illi ti~n yay, Illi mua hang tra cham, Illi thue tai sari thue tai chinh, chiet kh~u thanh toancho ngiroi mua, cac khoan chi phi va 16do thanh Iy, nhuong ban cac khoan diu nr, dir phong giam giachirng khoan kinh doanh, dir phong t6n th~t diu tu vao don vi khac, khoan 16phat sinh khi ban ngoait~, 16 tY gia h6i doai va cac khoan chi phi cua heat d9ng diu ttr khac.
4.17 Chi phi bdn hang, chi phi qudn If doanh nghi?p
Chi phi ban hang phan anh cac chi phi thuc t~ phat sinh trong qua trinh ban san pham, hang hoa, cungc~p dich V1,l.
Chi phi quan Iy doanh nghiep phan anh cac chi phi thirc t~ phat sinh lien quan d~n quan Iy chung cuadoanh nghiep,
Trang 14
CONG TY CO PHAN THEP DANA - YDuong s5 lIB, KCN Thanh Vinh, P. Hoa Khanh Bllc, Q. Lien Chieu, TP. Dil. NfuJg
BAa cso TAl cHiNHCho IcYk~ loan 6 thang d6u niim 2016
THUYET MINH BAo cAo TAl CHiNiI GIUA NIEN DQ (ti~p theo)(Thuyet minh nay la b9 phdn h9P thanh va cdn duoc a9C a6ng thai vai Baa cao tai chinh)
4.18 Chiphi thui TNDN hi~n hanh, chi phi thui TNDN hoiin [{Ii
Chi phi thuS thu nhap doanh nghiep bao g6m thue thu nhap hien hanh va thue thu nhap hoan lai.
ThuS thu nh~p hien hanh la khoan thue duoc tinh dira tren thu nhap chiu thue trong kYvoi thue suftt cohieu lire tai ngay kSt thuc ky kS toano Thu nhap chiu thue chenh lech so voi lei nhuan kS toan la dodiSu chinh cac khoan chenh lech tarn thai giira thue va kS toan cling nhir diSu chinh cac khoan thunhap va chi phi khong phai chiu thue hay khong duoc khftu tnr.
ThuS thu nhap hoan lai diroc xac dinh cho cac khoan chenh lech tam thai tai ngay kSt thuc kY kS toangiira ca s6 tinh thue thu nhap cua cac tai san va no phai tra va gia tri ghi s6 cua chung cho muc dichbao cao tai chinh.
4.19 Ciing c~ tai chinh
Ghi nh~n ban d~u
Tai san tai chinh
Tai ngay ghi nhan ban d~u, tai san tai chinh duoc ghi nhan thee gia gbc cong cac chi phi giao dich colien quan tnrc tiSp dSn viec mua sfun tai san tai chinh do. Tai san tai chinh cua Cong ty bao gem: tiSnmat, tiSn goi ngan han, cac khoan phai thu khach hang, phai thu khac va cac khoan d~u tu tai chinh.
No phdi tra tai chinh
Tai ngay ghi nhan ban d~u, no phai tra tai chinh diroc ghi nhan thee gia gbe cong cac chi phi giao dichco lien quan tnrc tiSp dSn viec phat hanh no phai tra tai chinh do. NQ"phai tra tai chinh cua Cong tybao gem cac khoan vay, phai tra ngiroi ban, chi phi phai tra va phai tra khac.
Danh gia lai sau l~n ghi nh~n ban d~u
Hien tai, ehua co quy dinh vS danh gia lai cong cu tai chinh sau ghi nhan ban d~u.
4.20 Thui suat va cdc [~phi n9P Ngiin sdcb ma Cong ty dang tip dung
• ThuS GTGT: Ap dung rmrc thuS suftt 10% dbi voi san pham thep; Cac san pham khac ap dung mirethue suftt thee quy dinh hien hanh.
• ThuS Thu nhap doanh nghiep: Ap dung rmrc thuS suftt la 20%.
• Cac loai thue khac va l~ phi n9P thee quy dinh hien hanh.
4.21 Ctic hen lien quan
Cac ben diroc coi la lien quan nSu mot ben co kha nang (tnrc tiSp hoac gian tiSp kiem soat hoac coanh huang dang k6 dbi voi ben kia trong viec ra quyet dinh vS cac chinh sach tai chinh va heat d9ng.
[)Q?1 vi tinh: VND
5. Ti~n va cac khoan tuoug dirong ti~n
30/06/2016 0110112016
Ti€n matTi€n giri ngan hangCac khoan nrong Quang ti€n (tien giri ky han 1 thang)
58.371.61620.299.177.679
1.444.176.671
14.147.102.9567.999.277.0252.376.883.333
Cona· ., 21.801.725.966 24.523.263.314
Trang 15
CONG TY co PH.AN THEP DANA - YDuong 56 lIB, KCN Thanh Vinh, P. Hoa Khanh Bac, Q. Lien Chi~u, TP. Dfl Nfulg
BAo cAo TAl CHiNHCho IcY ki loan 6 thang ddu nam 2016
THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DQ (ti~p theo)(Thuyit minh nay la b¢ phdn hop thanh va cdn duac a9C a6ng thai viti Bdo cao tai chinh)
6. l>~u tir nim gift d~n ngay dao han ngin han
30/06/2016 0110112016
TiSn giri ngan hang .c6 kY han con lai du6112 thangTiSIl gui ngan hang c6 kY han 12 thang
15.300.000.000
Cona- ." 15.300.000.000
7. Phai thu ngin han ciia khach hang
30/06/2016
2.000.000.000
2.000.000.000
0110112016
30/06/2016 0110112016f
46.063.044.375 ~32.781.329.840 44.830.152.540 i•32.781.329.840 90.893.196.915
~
Cong ty C6 phan K~t cau thep BMFCong ty C6 phan D:lu nr Thanh LQ'iCong ty C6 ph:ln San xuAt thep Viet DireCong ty TNHH TM DV Tu HungCong ty TNHH TAn QU6cCong ty TNHH TM va DV Xuan Ti~nCac d6i nrong khac
32.781.329.840
62.718.826.7536.064.723.189
13.072.448.35611.098.734.784
Con a· '"125.736.062.922
Trong d6: Phai thu ciia khach hang la cac ben lien quan
M3i quan h~
44.830.152.54046.063.044.37541.368.801.76026.690.494.84510.643.888.500
13.426.119.745
183.022.501. 765
Cong ty C6 phan D:lu nr Thanh LQ'iCong ty C6 phan K~t cAu thep BMF
Cong ty d:lu tirChung C.ty d:lu tu
Conz· '"
8. Tra trmrc cho ngtnri ban ngin han
30/06/2016 0110112016
12.779.865.570Ban giai tea dSn bu cac du an DTXD s6 1 Da N~ngCong ty C6 ph:ln K~t cAu thep BMFCac d6i nrong khac
12.779.865.57010.866.200.9624.629.350.612
Conz· '"28.275.417.144
3.060.855.766
15.840.721.336
Trang 16
CONGTYCO PHANTHEPDANA-YDuong sa lIB, KCN Thanh Vinh, P. Hoa Khanh Bk Q. Lien Chieu, TP. m. ~g
BAO CAO TAl CHiNHCho k.Y ki loan 6 thang ddu nom 2016
THUYET MINH BAo cAo TAl CHiNE: GIUA NIEN DQ (tiep theo)(Thuyet minh nay la b9 phdn hop thanh va can duac doc a6ng thai voi Baa cao tai chinh)
Trong d6: Tra trinrc eho nguiri ban la cac ben lien quan
MBi quan h~ 30/06/2016 0110112016
Cong ty C6 phan KSt d.u thep BMF Chung C.ty d&u nr 10.866.200.962
Con a• to 10.866.200.962
9. PHi thu ngh han khac
30/06/2016 0110112016Gia tri. Gia tri. Dlf phOngDlfphong
Cong ty CP KSt d.u thep BMFTam ungLai dir thuCong ty TNHH Hoang PhuongPhai thu khac
152.860.608298.403.976635.728.524923.494.520
1.390.816.798
4.282.668.819206.758.093
55.356.858
1.053.319.555
CQng 3.401.304.426 5.598.103.325
Trong d6: Phai thu khac la cac ben lien quan
MBi quan h~ 30/06/2016 0110112016
Cong ty CP KSt d.u thep BMF Chung C. ty d&unr 152.860.608 4.282.668.819
CQng 4.282.668.819152.860.608
10. Hang t6n kho
30/06/2016 0110112016__________ ~G~ia~g~6~e ~D~¥~~p~h~o~nng ~G~ia~·Ago~~e ~D~lf~P_ho~n~g
Hang mua dang di tren dirongNguyen lieu, vat lieuCong C1,l, dung cuThanh phamHangh6a
26.503.649.731695.847.801.766
17.706.774.679417.893.159.923
664.606.804.51520.526.907.072
344.061.064.7211.788.888.050
317.249.478
Cona• to 1.030.983.664.358 1.157.951.386.099317.249.478
Toan bi;>hang t6n kho 1a thanh pham luyen, thanh pham can va nguyen li~u tai ngay 30106/2016 duoc dung d€thS chap cho cac khoan vay ngan han tai ngan hang.
Trang 17
CO G TY co PHAN TIIEP DANA - YDuong s6 lIB. KCN Thanh Vinh. P. H6a Khanh B~c. Q. Lien Chieu, TP. Da N~ng
BAO CAO TAl CHiNHCho ky ki toan 6 thong ddu nam 2016
THUYET MINH BAO CAO TAl cHiNH GrUA NlEN DO (ti~p theo)(I'huyit minh nay la b9 phdn hop thanh va cdn tiU(JC doc dong then veriBaa cao tai chinh)
11. Chi phi tra trinrc
a. Ng~n han
30/06/2016 0110112016
Pano quang cao 195.276.878 50.580.739Bao hiem tai san, bao hiem con ngiroi 168.335.646 316.379.740Vanh can bang s~t co ranh 904.091.776Chi phi cong cu, dung C1,l cho phan b6 3.782.945.905 1.459.333.415
CQDg 5.050.650.205 1.826.293.894
b. Dai han
30/0612016 0110112016
Binh chira khi Oxy 150.814.996Vanh can bang s~t cac loai 1.088.990.136
Vong d6ng earn irng 10 30T thay th6 cho 10 luyen phoi 2 988.818.036 673.717.759Chi phi cong C1,l, dung C1,l cho phan b6 2.965.724.666 2.112.108.201
CODa 5.043.532.838 2.936.640.956. e
12. Tai san c6 djnh hfru hinh
Nhil cira, May moc P.ti~n v~n tai Thi~t b], dung CQngv~t ki~n true thi~t bi truyen dh Cl} quan Iy
VND VND VND VND VND;
Nguyen gia (
S6 d~u IcY 223.380.496.143 809.317.098.800 85.716.542.404 5.696.450.438 1.124.110.587.785 iMua sb trong IcY 1.112.640.000 2.160.062.909 3.272.702.909
I
D/tu XDCB h/thanh 43.132.966.992 277.353.191.814 5.860.796.793 238.915.364 326.585.870.963 IITIIY. nhtrong ban 527.779.358 527.779.358S6 cU6i ky 266.513.463.135 1.087.782.930.614 93.209.622.748 5.935.365.802 1.453.441.382.299
,~~
Kh§u haoS6 d~u IcY 47.950.182.540 378.146.498.833 44.776.555.181 3.006.488.324 473.879.724.878Kh~u hao trong IcY 6.326.398.182 60.064.375.458 7.177.159.621 308.991.625 73.876.924.886T/lY. nhuong ban 391.360.963 391.360.963S6 cu6i ky 54.276.580.722 438.210.874.291 51.562.353.839 3.315.479.949 . 547.365.288.801
Gia tr] con l~iS6 d~u IcY 175.430.313.603 431.170.599.967 40.939.987.223 2.689.962.114 650.230.862.907S6 cu6i ky 212.236.882.413 649.572.056.323 41.647.268.909 2.619.885.853 906.076.093.498
• Gia tri con lai cua tai san c6 dinh hiru hinh da diroc dung dS th6 chap, earn c6 dam bao no yay ngan hang la:906.076.093.498 d6ng.
• guyen gia TSCD huu hinh da khiu hao h~t nhung v~n con su dung tai ngay 30106/2016 la32.739.982.085 d6ng.
Trang 18
CONG TY co PHAN THEP DA A - YDuong 56 lIB, KCN Thanh Vinh, P. Hoa Khanh B~c, Q. Lien Chieu, TP. D!l Nfulg
BAo cAo TAl CHiNHCho IcYki toan 6 thang dau nam 2016
THUYET MINH BAo cAo TAl CHiNn GIUA NIEN DQ (ti~p theo)(Thuyet minh nay la b9 phdn h9P thanh va cdn duoc a9C a6ng thai voi Baa cao ta! chinh)
• Kh6ng co TSCD him hinh cho thanh IY.• Kh6ng co cam kSt vS viec mua lai TSCD him hinh co gia tri IOn trong tirong lai.
13. Tai san c6 dinh vo hinh
Quyen sir dung dftt(*)VND
Nguyen ghiS6 et~u IcYTang trong IcYThanh ly, nhuong bans6 cu6i ky
Khftu haoS6 et~u IcYKhfru hao trong IcYGiam khacThanh ly, nhuong banS6 cu6i IcY
67.966.074.059
Phh m~m may tinh Cona• toVND VND
70.855.000 68.036.929.05957.510.000 57.510.000
128.365.000 68.094.439.059
67.369.113 67.369.1136.586.645 6.586.645
14.113 14.113
73.941.645 73.941.645
3.485.887 67.969.559.94654.423.355 68.020.497.414
67.966.074.059
Gia tr] con l~isf> d~u IcYs6 cu6i kY
67.966.074.05967.966.074.059
(*) Day la cac quyen sir dung dfrt lau dai tai Khu cong nghiep Thanh Vinh va CI,lIIlcong nghiep Thanh Vinh morong. Toan bQ cac quyen sir dung dfrt tren eta diroc Cong ty th€ chfrp dam bao cho cac khoan yay ngAn han vatrung han tai ngan hang.
Nguyen gia TSCD vo hinh da khfru hao h€t nhung vfu1 con sir dung tai ngay 30106/2016 la 70.855.000 d6ng.
14. Chi phi xiiy dung coo ban di'r dang
\'j
30/06/2016 0110112016
..•"·1
Xay dung Nha may can 3Nang Cfrpday chuyen Luyen - can thep 2Mua sam tai san c6 diphXay dung C(J ban khac
323.610.376.2796.454.157.148
94.985.0651.708.614.438
118.836.816
Cona• to 6.549.142.213 325.437.827.533
Trang 19
C6NGTyc6PHANTHtPDANA-tDuong 55 II B, KCN Thanh Vinh, P. Hoa Khanh Bac, Q. Lien Chieu, TP. Dfl N~ng
BAO CAO TAl CHiNHCho ky ki loan 6 thdng ((du niim 2016
THUYET MINH BAo cAo TAl CHiNH(Thuyet minh nay la b(j phdn hop thanh va can OU(J'C O(JC o6ng thai vai Baa cao tai chinh)
15. D~u tir vao cong ty lien doanh, lien k~t
1Tinh hinh So IU'Q'nghoat dQng c& phi~u
30/06/2016Ty I~ Ty I~quyen
v6n bi~u quy~tGillg6c
0\1'phong
Gill tr]hQplY
0110112016Gill 0\1'g6c phong
Gill tr]lurp Iy
Dflu ur vao Cty lien k~t- C6ng ty CP V~n tai PST Da N~ng Dang heat dQng 160.000 20% 20% 1.600.000.000 1.600.000.000
CQng 1.600.000.000 1.600.000.000
Cong ty d1lnhan diroc bao cao tai chinh cho ky k€ toan 6 thang d&u nam 2016 cua Cong ty C6 ph&n V~n tai PST Da N~ng voi k€t qua kinh doanh lai, v6n chu sohfru duoc bao toano Do d6, khoan d&unr diroc ghi nhan theo gia g6c, khong trlch I~p dir phong. r
Do c6 phieu cua cong ty nay chira duoc niern y€t tai cac san giao dich va Cong ty cling khong c6 diroc nguon diI Ii~u tham khao nao nao dang tin c~y vS thj gia cuac6 phi€u nay tai thoi di~m k€t thuc ky k€ toano Do d6, Cong ty khong xac dinh duoc gia trj hop Iy cua khoan d&utir.
Trang 20
CONG TY co PRAN TREP DANA - YDuong s6 lIB, KCN Thanh Vinh, P. Hoa Khanh B~c, Q. Lien Chieu, TP. Da Nang
BAo cAo TAl CHiNHCho ky k~ toan 6 thong ddu niim 2016
THUYET MINH BAo cAo TAl CHiNn GrUA NIEN D<) (ti~p theo)(Thuyet minh nay fa b9 phdn hop thanh va cdn duoc doc tl6ng thai vai Bao cao tai chinh)
16. Phai tra nguot ban ng~n han
30/06/2016 0110112016
C6ng ty CP D~unr Thanh LqiC6ng ty CP Kim Khi Mi~n TrungJaguar Steel & Coal PTE.TD.H&C S Holding PTE. LTD.THC Holding PTY LTDStameorp International PTE LTDBright Point PTE. LTDCac d5i nrong khac
108.117.913.997
8.296.277.183
66.985.199.05053.491.254.85761.157.828.270
179.861.862.361
Ci)ng 477.910.335.718
Trong d6: Phai tra nguot ban 1ft cac ben lien quan
M5i quan h~ 30/06/2016 0110112016
17. Nglfbi mua.tra ti~n trmrc ng~n han .30/06/2016 0110112016
00N
C6ng ty CP D~u tir Thanh Lqi 34.435.563.000 ~.J
C6ng ty 1NHH TM & DV Lap Thinh 10.384.406.849 2.039.636.388 ~VDoanh nghiep nr nhan TM & DV My Chi 2.243.062 1.296.503.579 ACong ty C6 phan Kim Khi Mi~n Trung 75.981.356 1.420.238.345C6ng ty C6 ph~ SOLIDS Anh Minh 1.641.282.662 1.109.683.405 J.
Cac d5i nrong khac 636.221.396 571.852.569-::
Ci)ng 47.175.698.325 6.437.914.286
Cong ty <:::6phan D~unr Thanh LeiC6ng ty C6 ph~ K~t cc1uthep BMFCong ty C6 phan V~ tai PST Da Nfulg
Cong ty d~u nrChung C.ty d~u tuCong ty lien k~t
108.117.913.997
2.884.486.650
Cona• to 111.002.400.647
Trong d6: Nglfbi mua tra ti~n truce 1ft cac ben lien quan
MBi quan h~ 30/06/2016 0110112016
Cong ty C6 phan D~unr Thanh Loi Cong ty d~u tu 34.435.563.000
34.435.563.000Conz• to
236.789.780.22074.447.342.98543.682.195.20129.476.885.62527.521.340.000
216.489.878.529
628.407.422.560
236.789.780.2205.527.476.7175.203.332.964
247.520.589.901
Trang 21
CONG TY co PHAN THEP DANA - YDuong 56 lIB, KCN Thanh Vinh, P. Hoa Khanh B~c, Q. Lien Chieu, TP. Da. ~g
BAO CAO TAl CHiNHCho kY k€ (oan 6 (hang dclu nom 2016
THUYET MINH BAO cAO TAl CHiNn GrUA NIEN DQ (ti~p theo)(Thuyet minh nay Ia b(Jphdn h(TJJthanh va cdn tlU(1C doc tl6ng thai vo-i Bao cao tai chinh)
18. Thu~ va cac khoan phai nQp Nha nurrcDftu ky s6 phai n(lp trong se thuc n(lp se cu6i ky
Phainop Phai thu ky trong ky Phainop Phai thu
Thu€TNCN 219.731.279 48.903.200 170.828.079Thu€ GTGT 3.934.664.347 33.228.569.465 37.553.409.151 390.175.339Thu€TNDN 2.385.161.708 3.707.326.766 2.385.161.708 3.707.326.766Thu€ nh~p kh~u 807.433.223 807.433.223Cac loai thu€ khac 3.000.000 21.266.237 18.266.237
CQng 6.319.826.055 219.731.279 37.795.232.654 40.767.270.319 3.707.326.766 579.269.655
Cac baa cao thu~ cua Cong ty s15chiu S\I kiem tra cua CO'quan thue, s6 thu~ diroc trinh bay tren cac baacao tai chinh nay co th~ S15thay dbi theo quyet dinh cua CO'quan thue.
19. Chi phi phai tra ng~n han
30/06/2016 0110112016
Trich truce chi phi Ia:ivay 622.136.598 1.002.521.891
CODa• t>1.002.521.891622.136.598
20. Phai tra khac
a. Ng~n han
30/06/2016 0110112016
Kinh phi cong dean 187.356.298 1.024.830 70Bao hiem xa hoi, bao hiem y t~, bao hiern that nghiep 825.672.974 1.027.390.317 .....,
Cac khoan phai tra khac 3.307.503.577 4.618.760.299 ,,- Cong ty C6phdn Ddu tu Thanh L(1i 1.396.756.102 295.943.335 f.
- Phai tra c6 tire 235.475 235.475 \1- Cong doan Cong ty C6phdn Thep Dana - Y 1.192.024.118 1.350.190.336 J- Phai tra khac 718.487.882 2.972.391.153 -'11
CODa 4.320.532.849 5.647.175.446 .'
• t>
b. Dai han
30/06/2016 0110112016
Ky quy dai han thuc hien hop d6ng:- Cong ty TNHH TM & DV Xuan Ti~n (hop d6ng dai Iy)- Cong ty CP £)~u tu Thanh Lei
25.000.000.00030.000.000.000
25.000.000.000
CODa• t> 25.000.000.00055.000.000.000
Trang 22
CONG TY co PRAN THEP DANA - YDuong 56 lIB, KCN Thanh Vinh, P. Hoa Khanh Ba.c, Q. Lien Chieu, TP. Bit Nfmg
BAO CAO TAl CHiNHCho IcYlei loan 6 thang dau niim 2016
THUYETMINH BAo cAo TAl cHiNn GIUA IEN DQ (ti~p theo)(Thuyet minh nay la b9 phdn hap thanh va cdn duoc a9C a{mg thai voi Bao cao tai chinh)
c. Phai tra khac Hl cac ben Iien quanMBi quan h~ 30/06/2016 0110112016
295.943.33531.396.756.1 02Cong ty C6 phan Diu nr Thanh Lqi Cong ty diu nr
31.396.756.102CQng 295.943.335
21. Yay va DQ' thue tai chinh
a. Yay ng~D hanTling trong ky Giiim trong ky Cu5i ky
Vay ng~n han bing VNDNgan hang NN&PTNT VN - CN £lit NfulgNgan hang Cong thuong VN- CN £lit NfulgNgan hang £l~u nr & PT VN - CN Hai VanNgan hang TMCP A Chau- CN £lit NfulgNgan hang TMCP Dai Chung VN - CN £INNgan hang TMCP Viet Nam Thinh Vuong - CN £INNgan hang TMCP Phuong Dong - CN Trung Viet
f! dili ban d€n han traNgan hang NN&PTNT VN - CN £lit NfulgNgan hang TMCP A Chau- CN £lit Nfulg
719.517.243.076288.545.129.37849.988.273.924
181.451.537.77068.387.877.62349.967.817.92129.998.845.5275U77. 760.93330.591.199.99824.839.999.9985.751.200.000
991.906.726.872410.351.780.34429.331.950.723
328.943.963.75185.255.901.893
75.186.634.09462.836.496.067
1.084.506.227.374403.473.255.240
63.268.686.324364.529.933.02394.881.875.22349.967.817.92155.192.969.53653.191.690.107
626.917.742.574295.423.654.482
16.051.538.323145.865.568.49858.761.904.293
49.992.510.08560.822.566.89333.071.199.99227.319.999.9925.751.200.000
CQng 991.906.726.872 1.084.506.227.374 659.988.942.566750.108.443.074
Tling trong ky
Vay dai hanCong ty CP £l~u nr Thimh Lc;ri (i)Ngan hang NN&PTNT VN - CN £lit N~ng (ii)Ngan hang TMCP A Chau - CN £lit Nfulg (iii)Vay dai han cua cac ca nhan (iv)+ Ong Huynh Van Tan+ Bit Phan Thi Thao Strong+ Ong H6 Nghia Tin+ Ong Phan Xuan Thien
711.429.419.82351.825.149.41499.989.028.84512.940.200.000
35.582.820.000
b. Yay dai han
161.230.796.400263.287.100.906
33.711.204.25888.445.940.000
9.620.000.00025.162.820.000
800.000.000
Giiim trong kY Cu5i kY
124.841.120.006 622.171.119.81751.825.149.414 "
11.180.000.006 88.809.028.839 Y2.875.600.000 10.064.600.000 1
I
17.121.520.000 153.729.276.400 :]19.580.000.000 268.869.920.906 ~28.980.000.000 4.731.204.258 .,45.104.000.000 44.141.940.000 .~.-124.841.120.006 622.171.119.817
33.071.199.99.227.319.999.992
5.751.200.000
589.099.919.825
(i) Yay Cong ty C6 ph§.nDiu nr Thanh LQ'i- c6 dong sang l~p cua Cong ty trong thai gian 36 thang k~ ill ngay04 thang 04 nam 2011. Ngay 10102/2014, hai ben da leY phu luc hQ'Pd6ng s6 PLI00411-01IPLHDTD giahan thai gian tra no b~t diu ill nam 2017. Lai sufit cho vay bang lai sufit ti~n giri co kY han tai cung thaidi~m cua Ngan hang Nong nghiep va Phat trien Nong than Vi~t Nam - Chi nhanh Thanh ph6 Da Nfulg. Laivay ducc tra vao ngay cu6i cung cua thang tinh thee du no thirc t~ d~n ngay tra no. Khoan vay khong co taisan dam bao.
Trang 23
CQngTrong do:Vay dai han d~n han tra trong vong 1 namNgan hang NN&PTNT VN - CN E>itNfulgNgan hang TMCP A Chau- CN £lit N~ng
35.582.820.000711.429.419.823
30.591.199.99824.839.999.9985.751.200.000
Vay va nf! thue tii chinh dai han 680.838.219.825
CONG TY co PHAN THEP DANA - YDuong 56 11B, KCN Thanh Vinh, P. Hoa Khanh B~c, Q. Lien Chieu, TP. Da Nfu1g
BAD CAD TAICHiNHCho IcYlei loan 6 thang d6u nam 2016
THUYET MINH BAo cAo TAl CHiNH GIDA NIEN DO (ti~p theo)[Thuyet minh nay la b9 phdn hop thanh va cdn duac a9C almg thai voi Bao cao tai chinh)
(ii) Yay Ngan hang Nong nghiep & PMt trien Nong then - Chi nhanh Thanh ph6 Da N&ng thee h9'P d6ng tindung s6 01IHDTD_DNY ngay 12/09/2013 nham co d.u lai no ill nguon v6n ngan han sang dai han dS phucvu mo rong dir an day chuyen luyen can thep cong suftt 200.000 tftnlnam voi han mire yay la 155 tY d6ng.Thai han tra no g6c cua khoan yay la 72 thang kS ill ngay giai ngan khoan yay d~u tien, Uii suftt tai thaidiSm nhan no la 12%/nam va duoc diau chinh thee quy dinh hien hanh va liii suftt cho yay cua AgribankViet Nam va Gicim d6c Agribank Chi nhanh Da N&ng. Khoan yay duoc dam bao bang tai san hinh thanh illvon yay: nha xuong, may m6c thiet bi cua Nha may luyen thep cong suftt 250.000 tftnlnam.
(iii) Yay Ngan hang TMCP A Chau - Chi nhanh Da N&ng thee h9'P d6ng tin dung trung dai han s6DAN.DN.03.050612/TT ngay 08/06/2012 nham b6 sung, bu dip thieu hut v6n khi d~u tu xay dung Nhamay luyen can thep cong suftt 250.000 tftnlnam voi han rmrc yay la 50 tY d6ng. Thai han tra no g6c cuakhoan yay la 72 thang (trong do c6 12 thang an han) kS ill ngay 08/06/2013. Lai suftt duoc quy dinh trongrung kh~ uoc nhan no C1,l thS; d6ng thai khi d~n ky diau chinh liii suftt thee quy dinh cua h9'P d6ng nayl kh~iroc nhan no, tnrong h9'P liii suftt trong han sau khi diau chinh thftp hon liii suftt t6i thieu do ACB quy dinhtrong rung thai ky thi liii suftt trong han diroc ap dung la liii suftt t6i thieu tai thai diSm diau chinh. Khoanyay duoc dam bao bang cac 10 dftt s6 B 15, B 16, B 17, B 18 tai Khu cong nghiep Thanh Vinh va IDQts6 maym6c thiet bi thee h9'P d6ng s6 DAN.BDDN.03.050612fIT.
(iv) Khoan yay dai han ill ong Huynh Van Tan, ba Phan Thi Thao Strong, ong H6 Nghia Tin va ong Phan XuanThien nham huy dQng v6n b6 sung cho du an d~u tu xay dung Nha may luyen can thep cong suftt 250.000tftnlnam thee Bien ban hop HQi d6ng quan tri s6 71120111BB-HDQT ngay 10 thang 8 nam 2011; Bien bans6 98/20121BB-HDQT ngay 02 thang 02 nam 2012; Bien ban s6 80/20 12IBB-HDQT ngay 10 thang 4 nam2012; 'Bien ban s6 100/20121BB-HDQT ngay 15 thang 8 nam 2012; Bien ban s6 05/2013IBB-HDQT ngay11 thang 3 nam 2013; Bien ban lam viec ngay 01/07/2014 va 31112/2014,
Theo nQi dung thong nhftt gitra cac thanh vien trong HQi d6ng quan tri tai cac bien ban tren, dS giam ap hrcva liii yay trong giai dean d~u tu cho DlJ an, HQi d6ng quan tri d6ng y gia han thai gian tra no d6i voi toanbQ s6 du tian yay bit d~u ill thang 01 nam 2018 va khong tinh liii d6i voi s6 du no yay dSn hSt 30106/2016.~6ng thai, Cong ty diroc phep luan chuyen tra no cho khoan yay nay khi c6 nguon thu va yay lai khi co nhucau.
e. Yay va nQ' thue tai ehinh v6i cac ben lien quan
M8i guan h~ 30/0612016 0110112016
Cong ty C6 phan D~u tu Thanh LQ'i Cong ty d~u tu 51.825.149.414 51.825.149.414IAN
Ong Huynh Van Tan CM tich HDQT 153.729.276.400 161.230.796.400kiem TGD
~Ba Phan Thi Thao Strong Thanh vien HDQT 268.869.920.906 263.287.1 00.906 /.Ong H6 Nghia Tin Thanh vien HDQT 4.731.204.258 33.711.204.258Ong Phan Xuan Thien Thanh vien HDQT 44.141.940.000 88.445.940.000
.CQng 523.297.490.978 598.500.190.978
Trang 24
CONG TY CO pRAN TREP DANA - YDuong 56 lIB, KCN Thanh Vinh, P. Hoa KMnh B~c, Q. Lien Chieu, TP. Da N~g
BAO CAO TAl CHiNHCho kj; ki toan 6 thang d6u niim 2016
THUYET MINH BAO CAO TAl CHINH GIUA NIEN DO (ti~p theo)(I'huy€t minh nay fa b9 phdn hop thanh va cdn duac doc il6ng thai vai Bao cao tai chinh)
22. V6n chii SO'hfru
a. Bang d6i chi~u bi~n dQng ciia V6n chii SO'hfru
LQi nhujnV6n gap ciia Th~ng dir v6n Quy cI§u tir Quy khac thuQc sau thuS
chii sir hii'u . ~ phlit tri~n v6n chii sir hfru chira ph3n ph6ico ph an
S6 dtr tai 01101/2015 269.995.170.000 20.600 19.889.906.190 3.099.331.084 69.525.969.117Tang trong IcY 8.268.857.798Giam trong IcY 13.727.446.707S6 dtr tai 31112/2015 269.995.170.000 20.600 19.889.906.190 3.099.331.084 64.067.380.208
S6 dir t~i 0110112016 269.995.170.000 20.600 19.889.906.190 3.099.331.084 64.067.380.208Tang trong IcY 413.442.890 413.442.890 14.912.057.247Giam trong IcY 1.240.328.670S6 dtr t~i 30/0612016 269.995.170.000 20.600 20.303.349.080 3.512.773.974 77.739.108.785
b. c6 phieu
30/06/2016c6 phi~u
0110112016C6 phj~u
S6 hrong c6 phieu dang Icy phat hanhS6 hrong c6 phieu da ban ra cong chung- C6 phieu ph6 thong- C6 phieu uu aCii (tlU9'Cphdn loai fa v6n chit sa him)S6 hrong c6 phieu duoc mua lai (c6 phieu quy)- C6 phieu pha thong- C6 phieu uu tliii (duoc phdn loai fa v6n chit sa him)
S6 hrong c6 phieu dang hru hanh- C6 phieu ph6 thong- C6 phieu uu tliii (duoc phdn loai fa v6n chu sa him)
Menh gia c6 phieu dang hru hanh: 1O.000VND
26.999.51726.999.51726.999.517
26.999.51726.999.51726.999.517
26.999.51726.999.517
26.999.51726.999.517
c. ce nrc
Dai hQi d6ng c6 dong tlnrong nien nam 2016 ngay 24/04/2016 da quyet dinh tra c6 tire nam 2015 bangtien voi tY l~ 10%/v6n diSu l~ (tuang irng 26.999.517.000 d6ng). Ngay 10108/2016, Cong ty da chotdanh sach c6 dong huang c6 tire va dir kien chi tra ill 25/08/2016.
Trang 25
CONG TY co PHA THEP DA A - YDuong s5 11B, KCN Thanh Vinh, P. Hoa Khanh B~c, Q. Lien Chieu, TP. Da N~g
BAo cAo TAl CHiNHCho IcYki toan 6 thang tl{zu niim 2016
THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DQ (ti~p theo)(Thuyet minh nay la b9 phdn h(7JJthanh va cdn duac a9C a6ng thai veriBdo cdo tai chinh)
d. LQi nhujn sau thue chtra phan phai
6 thang dAunam 2016
6 thang dAunarn 2015
Loi nhuan leY tnroc chuyen sangLei nhuan sau thue Thu nhap doanh nghiep leY nayPhan ph6i loi nhuanPhan ph6i lei nhuan ky tnroc- Trich quy KTP L, quy thuong Ban ai€u hanh- Tra cJ tuc bang ti€n- Quy adu tuph at trie"n- Ctic quy khac thuoc v6n chu sa hiiuT~ phan phoi loi nhuan leY nay
64.067.380.20814.912.057.247
1.240.328.6701.240.328.670
413.442.890
413.442.890413.442.890
LQi nhuan sau thu~ chtra phan ph6i eu6i ky 77.739.108.785
69.525.969.1175.733.423.196
13.727.446.70713.727.446.707
227.688.20713.499.758.500
61.531.945.606
Cong ty thirc hien phan phoi loi nhuan nam 2015 theo Nghi quyet Dai hQi d6ng c6 dong thuong nien nam2016 s6 380/20 16INQIIDQT ngay 24 thang 04 nam 2016.
23. Cac khoan rnuc ngoai bang can dai k~ toan
a. Ngoai t~ cac Ioai
30/06/2016 0110112016
15.296,36- USD-EUR
2.597,0850,00
b. N<}'kh6 doi dii xu IyVND Nguyen nhan x6a nIT
Cong ty TN1ffi Vi~t PM 922.078.000 Khong con kha nang thu h6i
24. Doanh thu ban hang va cung cftp djch vu
6 thang dAunarn 2016
6 thang dflOnam 2015
943.123.084.737Doanh thu ban thanh phamDoanh thu ban hang h6aDoanh thu cung dp dich vu
876.159.511.06512.005.208.9216.531.455.000
Cons• 0 894.696.174.986
10.342.308.000
953.465.392.737
Trang 26
CO G TY co PHAN TREP DANA - YDuong s5 lIB, KCN Thanh Vinh, P. Hoa Khanh B~c, Q. Lien Chieu, TP. Va Nang
BAO CAO TAl CHiNHCho IcYki loan 6 thang ddu niim 2016
THUYET MINH BAo cAo TAl CHINrt: GltfA NIEN DQ (ti~p theo)(Thuyet minh nay fa b9 phdn hop thanh va cdn duac doc tl6ng thai veriBaa cao tai chinh)
25. Ghi van hang ban
6 thang d~uDam 2016
6 thang d~uDam 2015
Gia v6n thanh pham dii banGia v6n hang hoa dii banGia v6n dich vu dii eung cftp
821.977 .576.07311.844.031.8383.357.925.763
898.309.204.554
5.476.395.733
Conz· '" 837.179.533.674 903.785.600.287
26. Doanh thu hoat dQng tai chinh
6 thang d~u 6 thang d~uDam 2016 Dam 2015
Lai ti~n giri, ti~n eho yay 639.503.402 156.844.092Chi~t khau thanh toan nhanh 27.802.411C6 rue, loi nhuan diroc ehia 240.000.000 160.000.000Lai chenh l~eh tYgia phat sinh trong ky 341.152.183 28.643.345Lai chenh lech tYgia danh gia eu6i kY 1.833.319.356Lai ban hang tra cham, liii ling tnroc tien hang 581.026.703 6.043.199.249Doanh thu heat d9ng tai chinh khac 4.586.462
Conz 3.662.804.055 6.393.273.148· '"
27. Chi phi tai chinh
6 thang dh 6 thang d~uDam 2016 Dam 2015
Chi phi liii yay 24.862.131.372 31.650.301.442Lai ling truce ti~n mua hang 662.193.816L6 chenh lech tYgia phat sinh trong ky 150.483.169 3.777.754.786L6 chenh lech tYgia danh gia cuoi ky 1.804.4 70.525Chi phi tai chinh khac 2.317.957
~CODa 25.674.808.357 37.234.844.710
~~
· '"
28. Chi phi ban hang va chi phi quan ly doanh nghi~p; f:01
a. Cac khoan chi phi ban hang phat sinh trong kY '.'1.\
6 thang dh 6 thang d~u"
Dam 2016 Dam 2015
Phi S11 dung thuong hieu 4.304.276.145 4.565.000.000Chi phi khac 3.366.305.705 2.902.113.898
Conz 7.670.581.850 7.467.113.898. '"
Trang 27
CONGTYCOPHANTHEPDANA-YDuong s6 lIB, KCN Thanh Vinh, P. Boa Khanh B~c, Q. Lien Chieu, TP. Da N£ng
BAa cio TAl CHiNHCho IcYki toan 6 thang d6u niim 2016
THUYET MINH BAo cAo TAl CHiN1I GIDA NIEN DO (ti~p theo)(Thuyet minh nay la b9 phdn hop thanh va c6n duoc a9C a6ng thai vai Baa cao tai chinh)
b. Cac khoan chi phi quan Iy doanh nghiep phat sinh trong kY
6 thang dftunam 2016
6 thang dftunam 2015
Phi thanh toan (phi mo LC, phi chuyen ti~n ..)Ti~n luongChi phi khau hao Tai san e6 dinhCac khoan khac
2.112.917.9543.641.607.195
942.511.4032.304.809.212
1.339.800.9643.695.158.0151.113.135.1021.933.421.904
CQng 9.001.845.764 8.081.515.985
29. Thu nh~p khac
Thu nhap thanh ly, nhuong ban tai san e6 dinhTi~n phat vi pham hop d6ngThu tien thirong giai ph6ng tau nhanhCac khoan khac
6 thang dftu 6 thang dftunam 2016 nam 2015
177 .272. 72817.862.000 4.735.302.112
489.375.00013.538.762 2.441.283
31.400.762 5.404.391.123
6 thang dftunarn 2016
6 thang dftunam 2015
CQng
30. Chi phi khac
L6 do thanh ly, nlnrong ban tai san e6 dinhPhat thu~, phat vi pham hanh chinhNang suAt giai ph6ng tauPhat vi pham hop d6ng kinh t~Cac khoan khac
36.418.39596.837.938
110.418.615
551.197
1.009.500352.363.500860.778.471
6.235.120
COna... 244.226.145 1.220.386.591
Trang 28
CONG TY CO PHAN THEP DANA - YDuong 55 lIB, KCN Thanh Vinh, P. Hoa Khanh B~c, Q. Lien Chieu, TP. m. Nfulg
BAocio TAICHiNHCho IcYki toan 6 thong dau nam 2016
THUYET MINH BAo cAo TAl CHiNtI GIUA NIEN DO (ti~p theo)(Thuyit minh nay la b9 phdn hop thanh va cdn duac doc il6ng thai voi Bdo cao tai chinh)
31. Chi phi thu~ thu nh~p doanh nghiep hi~n hanh
6 thang dAunam 2016
6 thang dAunam 2015
T6ng 1Q'inhuan k~ toan truce thueDi€u chinh cac khoan thu nhap chiu thueDi€u chinh tang- Thu lao HDQT, BKS- Chi phi khacDi€u chinh giam (C6 tire 1Q'inhuan diroc chia)T6ng thu nhap chiu thu~
18.619.384.013(82.750.190)157.249.81060.000.00097.249.810
240.000.00018.536.633.823
Chi phi thue thu nh~p doanh nghi~p hi~n hanh
Trang do:- Chi phi thui TNDN hien hanh phat sinh kY nay
3.707.326.766
3.707.326.766
32. Llii CO' ban, llii suy giam tren c6 phi~u6 thang dAu
nam 2016
7.341.303.863(32.755.380)127.244.62060.000.00067.244.620
160.000.0007.308.548.483
1.607.880.667
1.607.880.667
6 thang dAunam 2015
5.733.423.196
(*) Chi tieu 1iii co ban, suy giam tren c6 phieu duoc tinh khi chira tnr s6 lieu trich l~p quy khen thuongphuc 19i.
LQ'inhuan sau thue thu nhap doanh nghiepCac khoan di€u chinh tang hoac giam lei nhuan sau thue- Di€u chinh tang- Di€u chinh giam (quy khen thirong phuc loi)LN hoac 16 phan b6 cho c6 dong s6 htru c6 phieu ph6 thongS6 hrong c6 phieu ph6 thong hru hanh binh quan trong Icy
14.912.057.247
14.912.057.24726.999.517
Uti CO' ban, llii suy giam tren c6 phi~u (*) 552
33. Chi phi san xu~t kinh doanh theo y~u t66 thang dftu
narn 2016
5.733.423.19626.999.517
212
6 thang d~unam 2015
Chi phi nguyen lieu, v~t lieuChi phi nhan congChi phi khau hao tai san c6 dinhChi phi dich vu mua ngoaiChi phi khac bang ti€n
615.388.924.10047.284.449.33373.883.511.53122.583.026.262
9.035.923.022
CQng 768.175.834.248
698.533.908.94936.849.834.05368.171.907.97130.143.189.732
9.559.657.978
843.258.498.683
Trang 29
CONG TY CO PRAN TREP DANA - YDuong s6 lIB, KCN Thanh Vinh, P. Hoa Khanh B~c, Q. Lien Chieu, TP. Dit Nfing
BAO CAO TAICHiNHCho ky k€ toan 6 thang dati niim 2016
s: "",'\. _ A -. ,
THUYET MINH BAO CAO TAl CHINH GIUA NIEN DQ (tiep theo)(Thuyet minh nay fa be;phdn hap thanh va cdn duoc doc a6ng thai veriBao cao tai chinh)
34. Bao cao bQ ph~n
Theo quy dinh cua Chuan mire kS toan s6 28 va Thong nr huong d~n Chuan mire nay thi Cong ty einI?p bao cao bQ phan. Theo do, bQ phan la mot phdn co th~ xac dinh rieng biet cua Cong ty tham gia vaoviec eung dp cac san pham hoac dich vu lien quan (bo phan thee linh vue kinh doanh) hoac eung dpsan pham hoac dich vu trong mot moi tnrong kinh tS cu th~ (bQ phan thee khu vue dia ly), m6i b¢ phannaychiu rui ro va thu duoc loi ich kinh tS khac voi cac bQ phan khac.
Can eu vao thuc tS hoat d¢ng tai Cong ty, CM tich Hoi d6ng quan tri va Ban T6ng Giam d6e danh giarang cac linh vue kinh doanh cling nhir cac moi tnrong kinh tS cu th~ thee khu vue dia Iy khong co sukhac biet trong viec ganh chiu rui ro va lei ich kinh tS. Cong ty heat dong trong mot b¢ phan kinhdoanh ehinh la san xu~t thep va mot b¢ phan dia Iy ehinh Ia Viet Nam.
35. Quan If rui ro
a. Quan If rui ro v6n
Thong qua cong tac quan tri nguon v6n, C6ng ty xem xet, quyet dinh duy tri s6 dir nguon von va nophai tra thieh hop trong tirng thai ky d~ vira dam bao heat d¢ng lien 1\1evira t6i da hoa loi ich cua cace6 dong.
b. Quan If rui ro tai chinh
Rui ro tai chinh bao g6m rui ro thi tnrong (rui ro v~ Hii suat, rui ro v~ tY gia, rui ro v~ gia), rui ro tindung va nri ro thanh khoan.
Quan If rui ro th] trirong: Heat dong kinh doanh cua Cong ty se chu ySu chiu rui ro khi co su biendong 100 v~ Hii suat, tY gia va gia nguyen lieu.
Quem ly rid ro vi liii sua!
Rui ro lfii su~t cua Cong ty phat sinh chu ySu tir cac khoan yay co llii su~t tha n6i dli ky kSt. D~ giamthieu rui ro nay, Cong ty dli tree tinh anh huang cua chi phi Ilii yay dSn kSt qua kinh doanh nrng thai kYcling nhu phan tieh, du bao d~ lira chon cac thai di~m tra no thich hop. CM tich HQi d6ng qulin tri vaBan T6ng Giam d6e eho rkg rui ro v~ bien d¢ng Ilii su~t ngoai dir tinh cua Cong ty (y rmrc th~p.
Quan ly rid ro vi tY gia
Do co cac giao dich mua hang, ban hang va yay no co g6c ngoai t~, Cong ty se chiu rui ro khi co bi~ndong v~ tY gia. Rui ro nay diroc Cong ty quan Iy thong qua cac bien phap nhir: duy tri hop Iy co cAuyay ngoai t~ va n¢i t~, t6i Uti hoa thai han thanh toan cac khoan no, hra chon thoi di~m mua va thanhtoan cac khoan ngoai t~ phu hop, du bao tY gia ngoai t~ trong tuong lai, sir dung t5i Uti nguon ti~n hienco dS can bang giira rui ro tYgia va rui ro thanh khoan.
Gia tri ghi s6 cua cac cong cu tai chinh e6 g6e ngoai t~ tai thai di~m eu6i ky nhu sau:
30/06/2016 0110112016
IO(t--.')N(~N.l\NV;~)A·
Tai san tili chinh+ Ti~n va cac khoan nrong Quang tien USD 15.296,36
,-u .~-::;;~
NQ' phai tra tai chinh+ Phai tra ngiroi ban USD
HKD15.581.966,08
1.102.274,0012.235.346,30
1.102.274,00
Trang 30
CONG TY CO PH AN THEP DANA - YDuong s6 liB, KCN Thanh Vinh, P. Hila Khanh Bac, Q. Lien Chieu, TP. Da N~ng
BAo cio TAl CHiNHCho kY k€ loan 6 thong <tau nam 2016
s: "" \ - " •••. ,THUYET MINH BAO CAO TAl CHINH GIUA NIEN DQ (tiep theo)(Thuyet minh nay fa b9 phdn h9P thanh va can duac doc a6ng thai voi Baa cao tai chinh)
Quem lj rid ro vi gia
Cong ty mua nguyen v~t lieu ill nha cung d.p trong rnroc va mrcc ngoai dS phuc V1,l heat dQng san xu~tkinh doanh, do d6 se chiu su rui ro ill viec thay d6i gia cua nguyen v~t lieu dftu vao. DS giam thieu ruiro nay, Cong ty da ky hop d6ng mua hang voi cac nha cung d.p Ion, uy tin, chu dong theo doi thitnrong dS nam b~t tinh hinh biSn dQng, ill d6 dira ra cac quyet sach dS kiem scat duoc anh huang boibien dong gia nguyen v~t lieu dftu vao ..
Qulin Ij riti ro tin dung
Rui ro tin dung xay ra khi mot khach hang hoac d6i tac khong dap irng duoc cac nghia V1,l trong hopd6ng din dSn cac t6n th~t tai chinh cho Cong ty. Cong ty c6 cac nii ro tai chinh Ia mot s6 khoan nophai thu. DS giam thieu rui ro nay, Cong ty xay dung chinh sach quan Iy cong no chat che, thirongxuyen don d6c cong tac thu h6i no. D6i voi cac khach hang moi, Cong ty yeu cftu irng tnroc 70 - 100%gia tri don hang moi xuat hang. D6i voi cac khach hang cfi, Cong ty yeu cftu thanh toan hSt cong no cfimoi diroc mua don hang maio Do d6, CM tich HQi d6ng quan tri va Ban T6ng Giam d6c cho rang niiro tin dung voi khach hang cua Cong ty a mire thap.
Qulin Ij rui ro thanh khoan
DS quan Iy rui ro thanh khoan, dap irng cac nhu cftu vS von, nghia V1,l tai chinh hien tai va trong nrongIai, Cong ty thuong xuyen theo doi va duy tri du mire dir phong tien, t6i tru h6a cac dong tien nhan r6i,t~n dung dircc tin dung ill khach hang va d6i tac, chu dQng kiem scat cac khoan no dSn han, s~p d~nhan trong sir nrong quan voi tai san d~n han va nguon thu c6 thS tao ra trong thai ky d6, ...
T6ng hop cac khoan no phai tra tai chinh cua Cong ty theo thai han thanh toan nhtr sau:
30/06/2016 Khong qua 1 nam Tren 1 nam T6ng
Phai tra ngiroi banChi phi phai traYay va no thue tai chinhPhai tra khac
477.910.335.718622.136.598
659.988.942.5663.307.503.577
589.099.919.82555.000.000.000
477.910.335.718622.136.598
1.249.088.862.39158.307.503.577
Cona. " 1.141.828.918.459========
644.099.919.825 1.785.928.838.284
0110112016 Khong gua 1 nam Tren 1 nam
Phai tra ngiroi banChi phi phai traYay va no thue tai chinhPhai tra khac
628.407.422.5601.002.521.891
750.108.443.0744.618.760.299
680.838.219.82525.000.000.000
628.407.422.5601.002.521.891
1.430.946.662.89929.618.760.299
Conz. " 1.384.137.147.824=======
705.838.219.825 2.089.975.367.649
CM tich HQi d6ng quan tri va Ban T6ng Giam d6e cho rang rui ro thanh khoan cua Cong ty a mire eaonhimg tin nrong r~ng Cong ty c6 thS tao ra du nguon tiSn cling nhu nhan dircc sir h6 tro cua cac c6dong 16n dS dap irng cac nghia vu tai chinh khi dSn han.
T6ng h9"Pcac tai san tai chinh hien co tai Cong ty duoc trinh bay tren co sa tai san thuan nhu sau:
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CONG TY co PHAN THEP DANA - YDuong s6 lIB, KCN Thanh Vinh, P. Boa Khanh B~c, Q. Lien Chieu, TP. Da Nang
BAo cAo TAl CHiNHCho IcYlei toan 6 thang et6u niim 2016
THUYET MINH BAo cAo TAl CHiNtI GIUA NIEN D<) (ti~p theo)(Thuyet minh nay la b9 phdn hop thanh va cdn duac a9C a6ng thai vai Bao cao tai chinh)
30/06/2016 Khong qua 1 narn Tren 1 nam T3ng
Tib va cac khoan nrong duong ti€nDb tu nam giu d~n ngay dao hanPhai thu khach hangPhai thu khac
21.801.725.96615.300.000.000
125.736.062.9223.1 02.900.450
21.801.725.96615.300.000.000
125.736.062.9223.102.900.450
CQng 165.940.689.338 165.940.689.338
0110112016 Khong qua 1 nam Tren 1 nam T3ng
Ti~n va cac khoan nrong dirong ti€nDftu nr nam giu d~n ngay dao hanPhai thu khach hangPhai thu khac
24.523.263.3142.000.000.000
183.022.501.7655.391.345.232
24.523.263.3142.000.000.000
183.022.501.7655.391.345.232
CQng 214.937.110.311 214.937.110.311
36. ThOng ,tin v~ cac ben lien quan
a. Cac ben lien quan
M&i guan h~
Cong ty C6 phan Dftu nr Thanh LoiCong ty C6 ph§.n V?il tai PST Da N~ngCong ty C6 ph§.n K~t du thep BMFCong ty CP Quang cao Sang tao Vi~tOng Huynh Van.TanBa Phan Thi Thao StrongOng H6 Nghia TinOng Phan Xuan Thien
Cong ty dftu nrCong ty lien k~tChung Cong ty d~u tuChung Cong ty dftu tuCM tich HDQTThanh vien HDQTThanh vien HDQTThanh vi en HDQT
,~'(
y'ITO!
Trang 32
CONG TY co PHAN THEP DANA - YDuong s6 lIB, KCN Thanh Vinh, P. Hoa Khanh B~c, Q. Lien Chieu, TP. BiJ.N~ng
BAo cio TAl CHiNHCho kY ki toan 6 thdng dau niim 2016
THUYET MINH BAo cAo TAl cntxtr GIUA NIEN DO(ti~p theo)(Thuyet minh nay la b9 phdn h9P thanh va cdn OU(!C OQC o6ng thai voi Bdo cao tai chinh)
b. Cac giao djch trong y~u vOi cac ben lien quan phat sinh trong kY6 thang dAu
Ben lien quan nam 20166 thang dAu
nam 2015
Mua hangC6ng ty C6 phftn DAu nr Thanh LeiCong ty C6 phan V~n Uti PST Da NfulgCong ty C6 phan K@t du thep BMFCong ty C6 phan Quang cao Sang tao Viet
143.910.108.4678.283.083.685
13.983.434.349406.506.250
Ban hangC6ng ty C6 phan DAu nr Thanh LqiC6ng ty C6 phftn K@t du thep BMFC6ng ty C6 phftn V~n tai PST Da N~ng
44.776.050.00041.039.177.300
44.550.000
Yay va nQ'dai hanOng HuYnh Van TanBa Phan Thi Thao StrongOng H6 Nghia TinOng Phan Xuan Thien
9.620.000.00025.162.820.000
800.000.000
Trii g&e vay va nQ'dal hanOng Huynh Van TanBa Phan Thi Thao StrongOng H6 Nghia TinOng Phan Xuan Thien
17.121.520.00019.580.000.00028.980.000.00045.104.000.000
Lal vay phat sinhCong ty C6 phan DAu nr Thanh Loi 2.778.320.875
CB tire nh~n dtrQ'eC6ng ty C6 phftn Van tai PST Da Nfulg 240.000.000
MUQ'n ti~nCong ty C6 phAn Van tai PST Da N~ngOng Huynh Van TanOng H6 Nghia TinBa Phan Thi Thao SuongOng Phan Xuan Thien
100.000.000
3.900.000.0001.220.500.000
Trii ti~nC6ng ty C6 phan .y~n tai PST Da N~ngOng Huynh Van TanOng H6 Nghia TinBa Phan Thi Thao StrongOng Phan Xuan Thien
250.480.000550.000.000
3.915.000.0001.700.500.000
Thu liii do frng trmrc ti~n hangCong ty C6 phAn DAu tu Thanh LQ'iCong ty C6 phan K@t du thep BMF
428.166.095152.860.608
Thu nh~p ciia HDQT va Ban TBng Giam d&e 581.780.000
272.328.082.62410.110.650.61574.388.152.032
382.479.900
120.925.920.25159.504.517.096
33.156.000.00038.299.770.395
9.824.000.00028.838.350.000
30.386.606.60011.622.404.2582.000.000.0002.200.000.000
2.474.061.297
160.000.000
2.500.000.000465.800.000
1.675.000.0002.312.000.000
945.000.000
2.500.000.000645.800.000
1.850.000.0002.325.050.0001.050.000.000
N),
.~
2.952.115.8923.079.711.809
539.400.000
Trang 33
CONG TY co PHAN THEP DANA - YDuong 56 11B, KCN Thanh Vinh, P. Hba Khanh B~c, Q. Lien Chieu, TP. Da Nfing
BAo ceo TAl CHiNHCho IcYki toan 6 thang dau nom 2016
THUYET MINH BAo cAo TAl CHiNlI GIUA NIEN DO (ti~p theo)(Thuyet minh nay fa b9 phdn h9P thanh va cdn duac doc a6ng thai vai Baa cao tai chinh)
37. SlJ ki~n phat sinh sau ngay k~t tlnic kY k~ toan
Khong co sir kien nao phat sinh sau ngay k~t thuc leY k~ toan yeu du phai di~u chinh hoac cong b6 trongBao cao tai chinh gitra nien dQ.
38. s6 li~u so sanh
S6 lieu so sanh cua Bang can d6i k~ toan giira nien dQ la s6 lieu trong bao cao tai chinh cua narn taichinh kSt thuc ngay 31112/2015. S6 li~u so sanh tren Bao cao kSt qua heat dong kinh doanh gitra niendQ va Bao cao hru chuyen tien t~ giira nien do la s6 li~u Bao cao tai chinh gitra nien do cho ky kS toan6 thang dAunam 2015. Cac Bao cao tai chinh nay da diroc kiem toan va scat xet boi AAC.
K~ toan truoug Nguei l~p bi~u
~Trin Mai Thi Be Li~u
--~--Trin Mai Thi Be Li~u
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