cong ty tnhh mot thanh lam san khanh hoa -...
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CHCTHUI: KHAN!! FIOA
BAO CAO TAI CHINH DA DUVC KIEM TOktsliA 15;
Cho narn tai chinh k6t thim ngay 31/12/20NiAN 29 -03- 2017
CONG TY TNHH MOT THANH LAM SAN KHANH HOA
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CONG TV TNHH MOT THANH VIEN LAM SAN KHANH HtiA
114 dutng 2/4, phutng Vinh Phut, thanh ph6 Nha Trang, tinh Khanh Floa
myc Lyc
Tranq
myc Lyc 1
BAO CAO CCIA BAN GIAM DOC 2 - 3
BAO CAO KIEM TOAN DOC LAP 4
BAO CAO TAI CHINN DA ouvc Kitm ToAN
4.1 Bang can diSi Ica than 5 -8
4.2 Bao cao kot qua hot ding kinh doanh 9
4.3 Bac) cao chuyen tin t• 10 - 11
4.4 Thuy6t minh bac, cao tài chinh 12 -24
CH
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GONG TV TNHH MOT THANH VIEN LAM SAN KHANH HDA
114 dutng 2/4, phuitmg Vinh Phutc, thanh phO Nha Trang, tinh Khanh I-16a
BAO CAO COA BAN Glion Ex 5c
Ban Giam dOc C6ng ty TNHH Met thanh vien Lam san Khanh H6a ("Cong ty") trinh bay bac) cao cOa minh ding vdei boo cao tai chInh cho nam tai chfnh ket th0c ngay 31 thang 12 nam 2016 Ca dirge kiem loan.
KHAI QUAT VE CONG TY
Gong ty TNHH MOt thanh vien Lam san Khanh Rea Hutt thanh lap theo Quyet dinh s6 1451/Q0-UBND ngay 08 thang 6 nam 2010 crla Oy ban nhan dan tinh Khanh 1-16a ye viec phe duyet phtrong an chuyen dOi Nth chuyen COng ty Lam san Khanh Haa thanh Cong ty TNHH Met thanh vien Lam san Khanh H6a. Cong ty hopt Hang theo Giay chtrng nhan dang ky kinh doanh vá dang ky thue s6 4200233023 do SO, Ka hopch va eau tui tinh Khanh H6a cap Ian Hap ngay 15 thang 9 nam 2010.
Trong qua trinh hoat Ong, Citing ty Ca dine SO, Ke hoach vá DAu tis tinh Khanh Hoa cap cac Giay chirng nhen clang ky doanh nghiep thay dOi nhu, sau:
Giey chuing nhan clang k9 doanh nghiep thay dOi an thO, 1 s6 4200233023 ngay 28 thang 9 nam 2013 chuen y cho viec be sung nganh nghe kinh doanh.
Giay chi:mg nhan clang ky doanh nghiep thay el& !An thir 2 sit, 4200233023 ngay 19 thang 5 narn 2015 char' y cho viec thay dOi nguti di chart theo chap luat.
V6n dieu le dm Cong by theo Gray chOing nhan dang k9 kinh doanh va Clang ky thue cap fan du la 45.000.000.000 Hong va kheing thay del qua Ian thay dOi dang k9 doanh nghiep sau CO.
Chu so, him cOa C6ng ty la Oy ban nhan dan tinh Khanh H6a, dja chi: 01 Tthn PhO, thanh phO Nha Trang, tinh Khanh H6a.
Try sae chinh cOa COng ty tai sO 114 duting 2/4, phtreng Vinh Phutc, thanh phO Nha Trang, tinh Khanh Flea.
Dien thopi : (058) 3833 188 Fax : (058) 3833 266
Nganh nghe kinh doanh chinh cOa Gong ty bao gem: Quail 19, bao ve va phat then von reyng; TrOng rimg ve chain sec icing; Tong trot, chart nu6i hen hop; Khai (hoc go; Khai thac lam san khac trr khai thac g6; Ursa, xe, bao go va bac) quail gO; San xuat CO go xay dying; San xuat gitzimg, t6, ban, ghe; Van tai hang h6a bang dutng be; Xay dying c6ng trinh cap &Peng lam nghiep; Cho thue may mec, thiet bj \fa d6 dOng hiru hinh khac; Cho (hue nha xuiding.
TINH HINH TAI CHINH VA KET QUA HOAT BONG KINH DOANH
Tinh hinh tai chinh tai thtei diem ngay 31 tang 12 nam 2016, ket qua hoat Ong kinh doanh va kru chuyen tien te cOa Cony ty cho nam tai chinh ket thtic cOng ngay duct trinh bay trong bao cao tai chinh dinh kern bao cao nay (kr trang 5 den trang 24).
CHO TICH, BAN GIAM DOC, KIEM SOAT VIEW VA Kt TOAN TRUTYNG
Chi/ tjch, Ban Giarn dOc, Kiem soat vier) ve Ke toan trutng cOa Cong by trong nam ve vao ngay lap bao cat) nay gem:
Hg va ten Chin vy NON, b6 nhitm Ngay min nhilm
Ong Nguyen Van Tan ChO fich kiem G am dOc 01/05/2015
Ong Nguyen Dinh Tan Ph6 Gam dOc 02/06/2014
Ong Pham Trf Quang Kiem soat vien 05/09/2013
Ong Huynh Thanh Sun K6 toan trutng 01/10/2015
Nguti dien theo phap luat cOa COng ty la Giam &Sc.
KIEM TOAN VIEN
C6ng ty TNHH Kiem toan FAC Ca kiern toan bao cao tai chinh cho nam tai chinh ket th0c ngay 31 thang 12 Mm 2016, FAC bay to nguyen veng tiep tpc dirge chi djnh là kiem tot,' vien deo lap cOa Cong ty.
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COW TV TNHH MOT THANH V1EN LAM SAN KHANH HOA
114 Huang 2/4, phuteng Vinh Phverc, thanh Nha hang, tinh Khanh H6a
BAO CAO COA BAN G1AM 90c (tier) theo)
TRACH NHICM COA BAN G1AM 96c o61 Val BAO CAO TA1 CHiNH
Ban Gam dec Cang ty chiu trach nhiem Iep vá trInh bay bao cao tai chlnh phan anh trung thvc vá hap 19 tinh hinh tai chinh, ket qua hopt Ong kinh doanh vá tinh hinh Ivy chuyen den tecüa CON ty trong nam tai chinh. Trong viec lap va trInh bay bao coo tai chinh nay, Ban Clam Mc chn phai:
Chen Iva cac chinh sach Re Loan thich hey va áp dyng cac chinh sach nay met cach nhht quan;
Thipc hien Mc phan doan vth cac vac tinh met cach then trong;
Cong be cac chuhn myt kó toan phai tuan theo trong cac yen de trong yeu dvqc ding be vá giai trInh trong bao cao tai chlnh;
Lep va trinh bay bao cao tai chlnh tren ca see hopt deng lien tyc tit trtrang hqp khOng the gia dinh rang COng ty se tiep tyc hoat deng lien tyc;
Thiet Re va thvc hien M thong kiem sciat nOi be met cach hOu hieu cho myc dich lep vá trInh bay bao cao tai chlnh hasp 19 nham hpn che rei ro sai s6t trong yeu do gian len hoc nhhm In.
Ban Gam Mc dam bao rAng, Cang ty Ca tuan the Mc you ceu nêu tren khi lap vá trinh bay bao Geo tai chinh; cac s6 Re toan thich hap dvqc Itzu (ley dei de phan anh tai bet ky the,' diem nao, yeti min de chlnh xac hqp 19 tinh hinh tai chinh cOa COng ty vá boo cao tai chinh dvqc lep vá trinh bay tuan tha cac Chuhn mvc toan va CM CO Re toan doanh nghiep Viet Nam hien hanh. Ban Clam Mc Citing ty ceng chiu trach nhiem ye viec quan 19 cac tai san cUa COng ty vá do CO phai thvc hien cac bien phap thich hqp de ngan chen vá phat hien cac hanh vi gian len vã nticing vi pham khac.
PHE DUYeT BAO CAO TA! CHiNH
Ching tei, Ban Gam dOc Cling ty phe duyet bao cao tai chlnh kern theo. Be° cao tai chinh nay phan anh trung thvc vá hcfp 19 tInh hinh tai chinh cUa Ceng ty tai ngay 31 thang 12 nam 2016, ceng nhu, kat qua hopt dOng kinh doanh va tinh hInh kru chuyen tien te cho nam tai chlnh ket thec cOng ngay, ph0 hop vai cac Chuhn mvc ke toan va Che CO Re toan doanh nghiep Viet Nam hien hanh vá Gee quy dinh phap 19 c6 lien quan den viec lep va trinh bay bac cao tai chInh.
/•.2,/cON's "'NS; 1/47 INHIC
(41 • • Mcb inAii *x. Dim s
KUANU • /
it t
Nguyin Van Tan
ChU tich kiem Clam Mc
Khanh Floa, ngay 26 thang 3 nam 2017
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Au1i6ns Canating
wincklem loan,noLyn
CO NC Ti' 'NMI K 1641 TOA N
I 2 FAC
t. NHA N:FIA TR A NC
NH K1EM TOAN FAC
TRANG
Pt
C6NG
%ay stria 1 1
Try .0 chrnh
Van Phone Oleo inch
Chi nhanh Who Treng
Chl nhanh VOng Thu
1111111 1111-.111 I LIMINI mIs - mt. fluiJi 11111.1 %al's, I- I LI
: 400/34 Hang Bang. Mang 16. MO II Tp. HCM.
: 2)23 Poach Van Twin, Khu K300, P.12.0. TAn Binh, VP. HCM Tel: (08) 3 948 3100 Fax: (08) 3 948 3102
: 27 Olt% Khu De Thi Vinhilan Ttymg. P. Vet 100.Tp. NM Irene. KlArth Hee Tot: (0.58) 3 895 7T7 FM : (0•58) 3 093 377
: 169 Twang COng Dinh. Tp. Van(' flu - linh BA Ria Yang Tau. Tot: (0-64) 2 210 287 Fax: (0-04) 6 253 070
SO 020/2017/BCTC-FACNT
BAO CAO KILO TOAN DOC LAP
Kinh Chu ser het va Ban Giam Mc
Cong ty TNHH Met thanh vien Lam san Khanh 116a
Chang t6i dã kiem toan bac) cao tai chinh kern theo cOa COng ty TNHH MOt thanh vien Lam san Khanh Flea (tang ty"), &roc lap ngay 26 thang 3 nam 2016, Kr trang 5 den trang 24, bao gem Bang can del ice toan tai ngay 31 thang 12 nam 2016, Boo cao kat qui haat Ong kinh doanh, Bao cao lieu chuyen tien ta cho flan) tai chinh ket thac cang ngay \fa Thuyet minh bao cao tai chinh.
Trach nhiem caa Ban Clam dec
Ban Glom dec Gong ty chiu tech nhiem ye yiac lap va trInh bay trung thyt va hop 19 boo cao tai chinh cua Cong ty theo chart myt ke toan, che dO ke toan dbanh nghiap Vial Nam va cac quy dirth phap 19 co lien quan den yiec lap va trinh bá9 bao cao tai chinh va chiu trach nhiam ye kiem soat nei be ma Ban Giam dee xac dinh la can thiet de dam bao cho viec lap va trinh bay bac cao tai chinh khong có sal sot tong yeti do gian Ian hoc
nharnian.
Troth nhiem caa Kiern toan vien
Trach nhiam cOa chang toi là dtra ra 9 kien ve boo cao tai chinh dtgra tren kat qua cOa cuOc kiern toan. Chang toi dà tier) hanh kiem Wan theo cat than myt kiem toan Viet Nam. Cat chuen myt nay yeu cat] chOng tai tuan tha chuen myt va cac quy djnh ye do dat nghe nghiap, lap Re hoech va thyt hien cuoc kiem Loan de flat
duct sy, darn bao hop 19 ye viac liau bao cao tai chinh cOa C6ng ty co con sal sot tong yeu hay khOng.
Gong viec kiem toan bao gem thyt hian cac tha tyc nham thu thap cac bang chamg kiem toan ye cac se lieu va thuyet minh tr'en bac) cao tai chink Cac tha tyc kiem too() dtmc Itya chon cly,a tren xet (loan cOa kiem Wan vien, bao gOrn danh gia roi ro c6 sai set tong yeu trong bac) cao tai chinh do gian In hoc nham len. Khi thyt hian danh gia cat rai ro nay, kiem toan vien dá xem xat kiem scat nOi b0 &Oa Cong ty lien quan den %/lac lap va trinh bay bao cao tai chinh trung thy,c, hop 19 nham thiet ke cac thU tyc kiem toan phO hop vti tinh hinh thyt te, tuy nhien kh6ng nham myc dich Citya ra 9 kien ye hieu qua cOa kiem soot nei be dm Cang ty. Cong viec kiem toan tang bao gem danh gia tinh thich hop caa cac chinh sach ke toan dutc ap dyng va tinh hop ly ctia cac utc tinh Ice toan &Oa Ban Gam dec cling nhu, danh gib viac trinh bay tong the bao cao tai chinh.
ChOng toi tin tutng rang cac bang cha,ng kiem Wan ma chOng tai (15 thu than duct la day CIO va thich hop lam sar cho 9 kien kiem toap caa chang t6i. •
kien cOa Kim toan vier)
Theo 9 kien cOa chang toi, bao cao tai chinh 85 phan anh trung thyt va hop 19, tren cat khia cenh treng yeu tinh hinh tai chinh caa Gong ty TNHH MOt thanh vien Lam san Khanh Hoa ti ngay 31 thong 12 nam 2016, tang nhu, ket qua hat CfOng kinh doanh va tinh hinh lieu chuyentien ta cho nam tai chinh ket that cOng ngay, Oa hop yeti chub myt ke toan, che dc) ke toan doanh nghiep Viet Nam va cat quy dinh phap 19 co lien quan den viac lap va trinh bay bao cao tai chinh.
Nguyen Thinh
Glen) d6c
Gray CNDKHN kiem toan so: 0473-2013-099-1
Khanh Rea, ngay 26 thang 3 nam 2017
Nguyen Minh Huy
Kiem toan vier)
Giay CNIDKHN kiem than se: 3229-2015-099-1
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CONG TY TNHH MDT THANH VIEN LAM SAN KHANH FAA BAO CAO TM CHINH
114 &Yang 2/4, thanh phi!) Nha Trang, tinh Khanh H6a Cho narn tai chinh ket thec ngay 31/12/2016
Mu B 01-DN
BANG CAN DOI Kt TOAN Tel ngey 31 thang 12 nam 2016
CHI TIEU Ma so
Thuyet minh 31/12/2016
Dm, v tinh: VND
01/01/2016
A - TAI SAN NGAN HAN 100 24.987.210.562 22.619.889.704
I. Tien va cac khoan twang &rang Wan 110 V. 1 14.4440.305.341 12.442.707.859
1. Tien 111 5.440.305.341 3.442.707.859
2. Cac khoan brang &rang tien 112 9.000.000.000 9.000.000.000
II. Dau to tai chinh ngen hen 120 1. ChUng khoan kinh doanh 121 2. Dv, ph6ng giam gia cheing khoan kinh doanh 122 3. DAL] kr nem OD den ngay deo han 123
III. Cac khaki phai thu ngin hen 130 2.919.693.709 3.125.160.631
1. Phai thu ngen han cea khach hang 131 V. 2 2.532.854.983 2.306.546.103
2. Tra trut cho nguti ban ngen han 132 12.500.000
3. Phai thu nOi b0 ngSn hen 133 4. Phai thu theo tien dO ke hoach hem deny
Ay dvng 134 5. Phai thu ye cho vay ngan han 135 6. Phai thu ngen hen khac 136 V. 3 676.782.929 1.121.058.731
7. Dv, ph6ng phai thu ngen hen kh6 doi 137 V. 4 (302.444.203) (302.444.203)
8. Tai san thieu chet x6, 19 139
IV. Hang ttni kho 140 7.420.016.721 6.656.406.655
1. Hang ton kho 141 V. 5 7.420.016.721 6.656.406.655
2. Dip pilaf-1g giàm gia hang ten kho 149
V. Tai san ngin han khac 150 207.194.791 395.614.559
1. Chi phi tra trutc ngen han 151 2. Thue gia tri gia tang duct khau trip 152 3. Thue va cac khoan khac phai thu Nha nut 153 V. 6 207.194.791 395.614.559 4. Giao dich mua ban lal trai phieu Chinh phi) 154 5. Tai sari ngen hen khac 155
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CONIC TV TNHH MOT THANH VIEN LAM SAN KHANH ROA 114 diking 2/4, thanh ph6 Nha Trang, tinh Khanh H6a
GAO CAO TAI CHINN Cho nam tai chinh ket thk ngay 31/12/2016
Bang can dal ka toan (tiep theo)
CHI TIEU so Ma Thuyat
minh
Mau B 01-ON
31/12/2016 01/01/2016
B - TAI SAN DAI HAN 200 36.689.651.767 35.987.542.389
I. Cac khoan phai thu dai han 210 1. Phai thu dai han cua khach hang 211 2. Tra tank cho nguiai ban dai han 212 3. Von kinh doanh & don vj tryc thuk 213 4. Phai thu nOi b0 dai ban 214 5. Phai thu ve cho vay dai han 215 6. Phai thu dal han khac 216 7. Dv phong phai thu dal hpn khó doi 219
II. Tai san ca dinh 220 1.043.299.409 1.231.423.872 1. Tai san CO Binh ht:ru hinh 221 V. 7 568.083.244 709.173.899
Nguyen gia 222 4.233.513.435 4.233.513.435 Gia td hao mem lOy ke 223 (3.665.430.191) (3.524.339.536)
2. Tai san co dinh thue tai chinh 224 Nguyen gia 225 Gia tri hao mem lOy ke 226
3. TM sari co dinh v6 hinh 227 V. 8 475.216.165 522.249.973 Nguyen gia 228 883.311.790 883.311.790 GO td hao mOn lOy ke 229 (408.095.625) (361.061.817)
III. Bat Ong san dau tu, 230 Nguyen gia 231 Gia trj hao mon lOy ke 232
N.. IV. TM san do, dang dai han 240 35.646.352.358 34.738.301.573 "Nzi: 1. Chi phi san xuAt, kinh doanh do. clang dal han 241 2. Chi phi xay dung ca ban cla dang 242 V. 9 35.646.352.358 34.738.301.573
V. Du tai chinh dài Flan 250 1. Deu vao ding ty con 251 2. Du vao ding ty lien doanh, lien ket 252 3. Dau tit gop vOn vac) Clan vj khac 253 4. Dv ph6ng du to' tai chinh dai han 254 5. Du n6m gill, den ngay deo han 255
VI. Tai sin dai han khac 260 17.816.944 1. Chi phi tra trutc dal hpn 261 17.816.944 2. Tai san thue thu nhap hoar) lai 262 3. Thiet b, vt to', phy tOng thay the dai han 263 4. Tai son dai hen khac 268
TONG CONG TAI SAN 270 61.676.862.329 58.607.432.093
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CONG TV TNHH MOT THANH VIEN LAM SAN KHANH HOP, BAO CAO TAI CHINN
114 dutng 2/4, thanh phó Nha Trang, tinh Khanh Haa
Cho nam tai chinh ket th0c ngay 31/12/2016
Bang can doi k& toan (tiep theo)
Mu B 01-ON
CHI TIEU Ma S6
Thuyet minh 31/12/2016 01/01/2016
C - PHAI TRA 300 5.218.783.941 4.191.442.957
I. No, nOn han 310 5.218.783.941 4.191.442.957 1. Phai tra nguti ban ng6n hpn 311 V. 10 110.498.500 2. Nguti mua tra ti4n trverc ngan han 312 3. Thue vá cac khoan phai np Nha nvoic 313 V. 11 1.740.017.282 1.363.636 4. Phai tra nguti lao dong 314 2.135.346.427 2.971.606.671 5. Chi phi phai tra ngen hpn 315 6. Phai tra rti b0 ngan hen 316 7. Phi tra theo lien do ke hopch hop &mg
xay dvng 317 8. Doanh thu chuia (hut hien nga'n hpn 318 9. Phai tra ngan han khac 319 V. 12 81.500.511 62.198.397 10. Vay va n thue tai chinh ngen han 320 11. Dv phong phai tra ngAn hpn 321 12. Qu9 khen Muting, phOc 322 V. 13 1.151.421.221 1.156.274.253 13. 0u9 binh On gia 323 14. Giao dich mua ban lal trai phieu Chinn ph6 324
II. No, dai han 330 1. Phai tra nguti ban dal hpri 331 2. Ngvdi mua tra lien Mitt dai hpn 332 3. Chi phi phai tra dai han 333 4. Phai tra nOi O0 ye von kinh doanh 334 F. 5. Phai tra nOi b0 dai hpn 335 I 6. Doanh thu chua thyt hien dai hen 336 A 7. Phai tra dai han khac 337 8. Vay va n (hue tai chinh dai hpn 338 9. Trai phieu chuyen dOi 339 10. CO phieu dai 340 11. Thue thu nhap hoan Ipi phai Ira 341 12. Dv phong phai ha dai hpn 342 13. Qu9 phat tri6n khoa hoc va c6ng ngh6 343
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Hu9nh Thanh San K6 toan trwang
a, ngay 26 thang 3 nam 2017
CoNG 1Y i141-111
1,1011/1::,.,:b vIE LAM SA11
XHANII FLA
.tz• >,%-e _ Nguyen Van Tan Chi) tich kiern Giern dem
ikt
CONG TV TNHH MOT THANH VIEN LAM SAN KHANH HOA 114 (luting 2/4, thanh ph6 Nha Trang, tinh Khanh H6a
BAO CAO TAI CHENH Cho nam tâi chinh ket thac ngay 31/12/2016
Bang can 66i k6 toin (tiep theo)
CHI TIEU Ma se
Thuyat t minh
Mu B 01-DN
31/1212016 01/01/2016
D - VON CHO SeY HO'U 400 56.458.078.388 54.415.989.136
I. Vein chi' sa hasu 410 56.344.993.301 54.272.756.320 1. V6n gap dm &la so, tiCru 411 V. 14 45.000.000.000 45.000.000.000 2. Thang du, von c6 phan 412 3. Quyen chpn chuyen d61 trai phieu 413 4. V6n khac dm cha see hCru 414 V. 14 11.029.103.525 8.980.513.500 5. C6 phieu qu9 415 6. Chenh lach danh gia Ii tai san 416 7. Chenh lach t9 gia haidoai 417 8. Qu9 du tu, phat trien 418 V. 14 315.889.671 292.242.715 9. Qu9 116 trq eh) xep doanh nghiep 419 10. Qu9 khac thuOc von cha so. hiru 420 11. Lqi nhuan sau thue chin phan phoi 421 V.14 105 105 - 1.0 nhu5n sau thu4 diva Oen ph6i
lOy ke 04n cu6i kk tarot 421a 105 105 - Lqi nhuOn sau thu4 chva ph5n ph6i kit nay 421b 12. NguOn vOn deu us, xay dvng ca ban 422
II. Ngu6n kinh phi va qu9 khac 430 113.085.087 143.232.816 1. Ngu6n kinh phi 431 2. Nguon kinh phi da hinh thanh tai san có dinh 432 V. 15 113.085.087 143.232.816
TONG ONG NGLION VON 440 61.676.862.329 58.607.432.093
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pa, ngay 26 thang 3 nam 2017
A:97CoNG IV TNHK
MOT IHAtlh VIE LAM SAII
KW; Nli HoA \\V
Nguyen Van Tan Chu tich kidm Glam d6c
GONG TY TNHH MOT THANH VIEN LAM SAN KHANH W5A BAO CAO TAI CH1NH 114 clutng 2/4, thanh phe Nha Trang, tinh Khanhi-loa Cho nam tai chinh ket th6c ngay 31/12/2016
Mu B 02-DN
BAO CAO IS QUA HOAT ()ONG KINH DOANH Cho nam tai chinh k6t thdc ngay 31/12/2016
Dan vi tinh: VND
CHI TIEU Ma Thuyet s6 minh Nam 2016 Nam 2015
1. Doanh thu ban hang va cung Sp dich vu 01 VI. 1 10.273.210.667 7.100.521.850
2. Cac khoan giâm taP doanh thu 02 VI. 1
3. Doanh thu thuan v6 ban hang va cung cap dich vu 10 VI. 1 10.273.210.667 7.100.521.850
4. Gia win hang ban 11 VI. 2 3.335.883.600 3.771.142.848
5. Lqi nhuan gp va ban hang va cung cap dich vu 20 6.937.327.067 3.329.379.002
6. Doanh thu hog Ong tai chinh 21 VI. 3 426.967.705 471.642.903
7. Chi phi tai chinh 22 Trong do: chi phi lai vay 23
8. Chi phi ban hang 25
9. Chi phi quart 19 doanh nghidp 26 VI. 4 6.773.120.870 4.968.223.248
10. Lcyi nhuan thuan tip hog ddng kinh doanh 30 591.173.902 (1.167.201.343)
11. Thu nhap khac 31 VI. 5 2.047.176.320
12. Chi phi khac 32 19.604.171
13. Lai nhuan khac 40 2.027.572.149
14. Tem° lqi nhuan k6 toan trutc thus 50 591.173.902 860.370.806
15. Chi phi thu6 thu nhap doanh nghidp hidn hanh 51 VI. 6 118.234.780 191.305.577
16. Chi phi thu6 thu nhap doanh nghidp hoan 52
17. Lyi nhuan sau thu6 thu nhap doanh nghidp 60 472.939.122 669.065.229
HuSinh Thanh San K6 toan trwang
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GONG TV TNHH MOT THANH VIEN LAM SAN KHANH ROA BAO CAO TAI CHINH
114 dtrang 2/4, thanh phO Nha Trang, tinh Khanh Cho nam tai chinh ket thtic ngay 31/12/2016
MAu B 03-DN
BAO CAO LU'U CHUYEN TIEN -re (Theo phtPang phap gian tier))
Cho nam tai chinh ket thtic ngay 31/12/2016
I.
CHI TIED
Lau chuyen Wen tit hoot Ong kinh doanh
Ma Thuyet S6 minh Nam 2016
Dan vi tinh: VND
Nam 2015
1. bpi nhoOn bubo thue 01 591.173.902 860.370.806 2. Dieu chinh cho cat khodn:
Khau hao tei sin c6 djnh ve bat ding san du by 02 V. 7,8 157.976.734 115.785.761 Ca° khoan du, phing 03
- Lai, 16 chenh lbch tcr gia hOi Coal do danh gib lai tee khoan myc lien te c6 giec ngopi te 04 Lai, 16 tir hot dOng du by 05 (426.967.705) (2.508.819.223) Chi phi lai vay 06 Gee khaki dieu chinh khdc 07
3. tel nhuan tO, hoot riling kinh doanh MSc thay 561 Win hill clOng 08 322.182.931 (1.532.662.656)
- Tang, giarn cac khoan phai thu 09 393.886.690 3.222.073.792 - Tang, Om hang ten Rho 10 (763.610.066) 439.112.656 - Tang, °lam cac khoan phai tra (khing Re lai vay
phai tra, thue thu nhap doanh nghibp phai n0p) 11 913.959.236 2.211.457.790 - Tang, Om chi phi tra trut 12 17.816.944 56.603.107 - Tang, Om chumg khoan kinh doanh 13 - - Tien lai vay Ha tth 14 - Thue thu nhep doanh nghibp Ca nip 15 (310.167.549) - Tien thu khac Ms hopt ding kinh doanh 16 2.268.853.664 - Tien chi khac cho hopt ding kinh doanh 17 (1.772.758.173) (2.777.910.290)
Litt chuyen tier) thuin toi hoot deng kinh doanh 20 (888.522.438) 3.577.360.514
II. chuyen tien ter hoot deng diu
1. Tien chi de mua sam, xay dying tai san c6 dinh ve cac tai san del hpn khac 21 (908.050.785) (1.820.036.200)
2. Tien thu lir thanh 19, ntarqng ban tai san c6 Binh va cac tai sin del han thee 22 3.611.654.546
3. Tien chi cho vay, mua cac cing cy nq cOa dan vi khac 23
4. Tien thu h8l cho vay, ban lai cbc cing cu nq cf.th Can vi khac 24
5. Tien chi du tv, gap vOn vao Can vj khac 25 6. Tien thu h61 dau to', gap von vao Can v khac 26 7. Tien thu lai cho vay, c6 tut ye iqi nhuen
duct chia 27 VI. 3 426.967.705 471.642.903
Lyn chasten Wen thuan U, boat Ong trait ttz 30 (481.083.080) 2.263.261.249
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HuOh Thanh San Ke Loan trtreeng
BAO CAO TAI CHiNH
Cho nam tai chinh ket thOc ngay 31/12/2016 Bao cao hitt chuyen tier) te (tiep theo)
CONG TV TNHH MOT THANH VIEN LAM SAN KHANH ROA 114 &rang 2/4, thanh phe Nha Trang, tinh Khanh Flea
CHI TIED
III. Lusu chuyen tin ter hog ding tai chinh
1. Tien thu tie phat hanh cO phieu, nhan gop vOn
Ma s6
Thuyet minh Nam 2016
Mu B 03-ON
Nam 2015
vOn chu s' hti,u 31 3.367.203.000 793.309.000 2. Tien chi tra gop vón cho cac so. hiru, mua
!pi cO phieu cOa doanh nghiep da phat hanh 32 3. Tien thu tir Ci vay 33 4. Tien tra nq gOc vay 34 5. Tien tra nq gdc thue tai chinh 35 6. C6 tut, ign nhuan da tra cho chü so, him 36 (12.789.781)
Ltru chuyen tien thug," ho9t rging tài chinh 40 3.367.203.000 780.519.219
Ltru chuyen nen thuen trong ky 50 1.997.597.482 6.621.140.982
Tien va Wong &rang tin du nam 60 V. 1 12.442.707.859 5.821.566.877
Anh hveing cOa thay 661 t gia h6i doai quy d6i ngo@i te 61
Tien va twang dtrang tien cu6i kt 70 V.1 14.440.305.341 12.442.707.859
Ka oa, ngay 26 thang 3 nam 2017 .7.....- --Cc N.,
CONG W / INHIt
4:, 4./
II fa c mi II i•At M V
‘..1 LAM SAN
\KHANII PO V,. , • cs'zi \\'•ntqC - Nttf/./
--'Ngifieli Van Tan Chet tich kiem Giam Mc
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CONG TV TNHH MOT THANH VIEN LAM SAN KHANH HOA BAO CAO TAI CHINH
114 &rang 2/4, thanh ph6 Nho Trang, tinh Khanh Rea Cho narn tâi chinh ket thtic ngay 31/12/2016
Mu B 09-ON
THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh kat thec ngay 31/12/2016
I. DAC DIEM HOT BONG COA ONG TV
Hinh thin se) hevu yen
COng ty TNHH MCit thanh %lien do Nha flute la chi] so' hem.
LInh \nye kinh doanh
Lam nghiep.
3. Nganh nghe kinh doanh
Ngenh nghe kinh doanh chinh cOa Cong ty bao gem: Quin 19, bao v va phat trien von ruing; TrOng arng va chart sec ruing; TrOng tret, chan nuoi hen hop; Khai thac g6; Khai thac lam san khac tar khai thac 95; ara, xe, bao g6 va bac quart g6; San xuat at g6 xay dying; San xuat giutng, te, ban, ghe; Van tai hang boa bang &sang b(); Xay dung cong trinh thu &rang lam nghiep; Cho (hue may Sic, thiet bi ye at den hcru hinh khac; Cho thtle nha xtroing.
Chu ky san xuat, kinh doanh thong thuting
Chu ky san xuet, kinh doanh thong thtrang ctia C6ng ty 16 kh6ng qua 12 thang. Ngoai ra, Gong ty cOn thvc hien viec trOng keo de khai thac 96 va thol gian trang là khoang 7 nam.
NAM TAI CHINH, DON V! TIEN -re SO' DUNG TRONG KE TOAN
Nam tai chinh
Nam tai chinh cOa Cong ty bat du tit ngay 01 thang 01 den ngay 31 thang 12 hang nam.
Dan v tien te ser dyng trong k toan
Dan vi lien te sCz dyng trong Re loan 16 Deng Viet Nam (VND).
III. CHUAN MIX VA CHE DO KE TOAN AP DyNG
Boo cao tai chinh cOa C6ng ty duvc lap va trinh bay phi' hop vai CM dO Ke loan doanh nghiep dint ban hanh theo Th6ng so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cOa Be Tai chinh va cac Chuen myc Re toan co lien quan do BO Tai chinh ban hanh.
Ban Clam dOc dam bao da tuan the y8u thu cUa CM de ke Loan doanh nghiep Viet Nam duct ban hanh theo Th6ng ttr sO 200/2014/TT-BTC ngay 22 (hang 12 narn 2014 cOa Bi Tài Chinh ding nhui cac Chan mvc Re Wan trong viec lap vá trinh bay bao cao tai chinh.
CAC CHINH SACH Kt TOAN AP DQNG
Tien va cac khoan twang dtrang tien
Tien bao gem tien mat, tier, ngan hang khong ky hen va tien (Tang chuyen. Cac khoan Wang &rang lien la cac khoan dau tv ngan han c6 that han thu Mi hoac dao hen kh6ng qua 3 thang ngay mua, de dang chuyen dei thanh mot luvng hen xac dinh ming nhui kh6ng c6 nhieu rai ro trong viec chuyen dei thanh lien.
Cac khaki phai thu
\Mac phan loai cac khan ph& thu là phai thu khach hang ve phai thu khac duvc thuic hien theo nguyen Lac sau:
Phai thu &Oa khach hang phan anh cac khoin phei thu mang tinh chat thwang mai phat sinh giao djch c6 tinh chat mua - ban gicra Gang ty va nguti mua là dan vi dc lap vai Cong ty.
Phai thu khac phan anh cac khoan phai thu kh6ng cO tinh thwang mei, kh6ng lien quan den giao dich mua - ban.
h
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CONG TV TNHH MOT THANH V1BN LAM SAN KHANH HOA
BAO CAO TAI CHiNH
114 &rang 2/4, thanh p1,6 Nha Trang, tinh Khanh1-16a
Cho nam tai chinh ket thCic ngay 31/12/2016
Thuyet minh bap cao tài chinh (tiep theo)
Mu B 09-DN
Dv phong phai thu Rho dal the hien phen gia tri cOa cac khoan phai thu ma C6ng ty dv kien kh6ng c6 kha nang thu hei tai ngay ket th0c nam tai chinh. Se tang hoc giam khoan dv phong no. phai thu kh6 ddi dvqc hach toan vat) chi phi quail 19 doanh nghiep trong nam.
Hang ton kho
Hang ton kho &Jac ghi nhan theo gia the') han giCra gia thenh de dtra alai sin phem den vj tri va dieu kin hien tai va gia tri thuen co the thvc hien dine.
Gia tri thuen c6 the thvc hien disqc la gia ban trot tinh cOa hang tOn kho trong diet' kin kinh doanh binh thtrang tni chi phi tit tinh de hoen thenh va chi phi ban hang vac tinh.
Cong ty ap dyng phiyang phap ke khai thvang xuyen de hpch toan hang ton kho vai gia g6c dm hang tOn kho dtrqc tinh theo phtrang phap binh quan gia quyen.
Dv phong giàm gia hang ton kho dvqc trich lap khi gia gOc 16m hart gia trj thuen cO the thvc hien &rot. SO tang hoac giam dv phong giam gia hang ton kho dtrac hich toan vao gia von hang ban trong nam.
Tai sin c6 dinh him hinh
Tai san cO dinh him hinh ductc the hien theo nguyen gia Kr di gia trj hao mon lOy ke.
Nguyen gia tai san cO djnh hiru hInh bao gOm gia mua ve nhOng chi phi co lien quan trvc tiep den viec dva tai sin vao hopt dOng nhu dv kien. Cac chi phi mua sem, nang cep ve del mai tai sin c6 dinh hiru hinh dtrqc ghi tang nguyen gia cüa tai san va chi phi bao tri, sCra chira dvqc hoch toan vac, ket qua boat Ong kinh doanh khi phat sinh. Khi tai san dint ban hay thanh ly, nguyen gia va gia trj hao mon lOy Ice dirge xoa sO va cac khoan lai
phat sinh do ban hoac thanh 9 tai sin duct hach toan vao ket qua hopt Ong kinh doanh trong nam. CI III
Tai san c6 dinh vo hinh
Tai san cO djnh vo hinh duct the hien theo nguyen gia trir hao mon ley ke.
Nguyen gia tai san cO dinh vo hinh bao gOm gia mua va nhirng chi phi c6 lien quan tryc tiep den viec dtra tai san vao sir dyng nhir du' kien. Cac chi phi nang cep va di mai tai san c6 djnh vo hInh discic ghi tang nguyen gia cOa tai san và cac chi phi khac duvc hich toan vao ket qua hoot Ong kinh doanh hqp nhat khi phut sinh. Khi tai sari c6 djnh vo hinh dvqc ban hay thanh 19, nguyen gia va gia tri khau hao ley ke dvqc x6a so va cac khoan lai 16 phat sinh do ban hoc thanh 19 tai sari ditrqc hgch toan vao ket qua Float (Wig kinh doanh trong nam.
Khau hao tai san c6 dinh
Tel sen c6 djnh hCru hinh va vo hinh dtrqc kheu hao theo phvang phap &king thing dva tren thai gian hCru dyng vac tinh phO hp vai twang den tai ThOng tii sO 45/2013/TT-BTC ngay 25 thang 4 nam 2013 cua BO trtrang BQ Tai chinh. SO nam kheu hao cOa cat loai tai sari cO dinh nha sou:
Nha cilia, vet kien tnic 08 - 20 nam
May m6c, thiet bj 05- 10 nam
Phatang hen yen tai 08- 10 nam
Thiet bi, dyng cy quan 19 05 nam
Quyen sir clung (Tat c6 then hart 10 - 20 nem
7. Tai sin thue hot dng
Thue tai san duct phan loai la thue hoot Ong neu phen Ian rOi ro va lqi ich gen lien veri quyen him tai sin thu0c ye ngvai cho thue. Chi phi thue hopt Ong duct phan anh vao chi phi theo phvang phap dverng theng cho suOt then han thue tai san, khang phy thuOc vao phvang thirc thanh toan tien (hue.
'1
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CONG TV TNHH MOT THANH VIEN LAM SAN KHANH Hoek
BAO CAO TAI CHINH
114 dutng 2/4, thanh ph6 Nha Trang, tinh Khanh H6a
Cho nam tai chinh ket thilc ngay 31/12/2016
Thuyet minh bao cao tai chinh (tiep theo)
Mu B 09-ON
Chi phi xay thing ca ban der dang
Chi phi )(ay dvng ca ban dos dang bao Om chi phi lien quan trut tiep den viec deu cac dtr an, xay dying cdc hang myc cong trinh ma chtra hoar) thanh tai ngay lap boo cao tai chinh, nhu, chi phi giao thu xay dvng, mua sam may mac thiet bi, chi phi khao sat, thiet Ice va cac chi phi khac.
Chi phi tre trunfrc
Chi phi tra tort bao gOm cac chi phi tra tarot ngan han hoac chi phi tra tuft dai hat, tren Bang can Mei ke loan va dtrt phan be trong khoang thtri gian (re trade cOa chi phi tuang Ong vitti cac !al ich kinh te duvc tao ra tCr cac chi phi nay.
Cat khohn phai tra va chi phi trich trut
Cat khoan phai tra va chi phi trich tank dugc ghi nhan cho s6 tien phai tra trong timing lai lien quan den hang hóa va dich %Ai da nhan &rot Mang phi) thuOc vao viec Cong ty 85 nhan dine boa dan cOa nha cung cap hay chtra.
Von GNI so, hiThu
- Ven du tui cUa chO sg hOw Ven Ngen sach Nha nut cep ciuvc ghi nhan theo s6 thgc to Ha du lir va do doanh nghiep tv be sung.
- Ven khec: hinh thenh do be sung tip ket quo hoat deng kinh doanh, gia tri cac tai san dut tang, bieu, tai tra va danh gia lai tai san.
- Cac qu9 thuec von chO so' hi:4,u dut trich lap va sO, dung theo cac quy dinh hien hanh cOa Nha nut.
LQ'i nhuan sau thue duvc phan ph& va sir dung theo cac quy dinh hien hanh cüa Nha nut.
12. Chi nhan doanh thu va thu nhep
Doanh thu duvc ghi nhan khi C6ng ty to khe nang nhan duvc cac Igi ich kinh te co the xac dinh duct met each chAc then. Doanh thu dirge xac dinh theo gia tr hgp 19 cOa cac khoan Ca thu hoac se thu dat sau khi tit, di cac khoin chiet kheu thueang mai, giarn gia hang ban va hang ban bi tra la'. Cac dieu kin ghi nhan cy the sau day cling phai duvc dap &rig khi ghi nhan doanh thu:
Doanh thu ter ban hang tido duct ghi nhan khi phan Ian rei ro va quyen set hfru cOa hang Ma duvc chuyen giao cho ngtrai mua, thutng là tiling vdei viec chuyen giao hang hoa.
Khi cung cap dich vii, doanh thu dirt ghi nhan khi kh6ng con nheng yeu t6 khong ch5c chan clang ke lien quan den viec thanh loan tien hoac chi phi kern theo. Twang hgp dich vv duvc thvc hien trong nhieu ky ke toan thl viec xac dinh doanh thu trong *mg ky dtrgc thyt hien can cir vao t9 l hoan thanh dich vy tai ngay cuoi ky.
Doanh thu cho thue lei sin theo hyp dOng thue hoat dOng dut hach toan vao ket qua hoet deny kinh doanh trong ky theo phuvng phap dutng thang trong suat thiai gian cho thue.
Tien al duce ghi nhan khi C6ng by ce, khe nang thu duvc Igi ich kinh te giao dich \ea doanh thu dtrgc xac dInh taceng del chk chart Tien lai chit ghi nh'an tren ca thai gian va 15i suet *rig kie.
Gia van hang ban
Gia von hang ban dtrgc ghi nhan theo nguyen tSc phis hgp vol doanh thu. Cat chi phi vtrgt trail r116,C binh thaang cua hang ton kho, du, phony giam gia va ton that hang ton kho duvc ghi nhan vao gia von hang ban.
Chi phi quart 19 doanh nghiep
Chi phi quan ly doanh nghiep dine ghi nhan khi ghat sinh.
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CONG TV TNHH MOT THANH VIEN LAM SAN KHANH HOA BAO CAO TAI CHINN
114 &rang 2/4, thanh phO Nha Trang, tinh Khanh Hera Cho nam tai chinh kat thit ngay 31/12/2016
Thuyet minh bao cao tài chinh (tiep theo)
Mu B 09-DN
15. Thug thu nhop doanh nghigp
Chi phi thug thu nhap doanh nghigp trong narn bao gem thug thu nhap hign berth vas thug thu nhap hoan lai.
Thue thu nhap doanh nghiap hian hanh
Thus thu nhap hign hanh la so thug thu nhap doanh nghigp phai nOp firth fren thu nhap chju thug va thug suet thug thu nhap doanh nghigp áp dyng tpi ngay cutti nem.
Thug thu nhap hign hanh dupc ghi nhan vac) kat qua host dOng kinh doanh ngopi VC: twitting hop (hue thu nhap phat sinh lien quan den mOt khoan myc dupc ghi thAng vao van chu so, hCru, trong truting hop nay, thug thu nhap hign hanh cOng (bac ghi nhan &ix tiep vac) von ch0 se/ hint.
Thuo thu nhap doanh nghiap hoen Ii
Thug thu nhap hoan Isi là khoin thug thu nhap doanh nghigp se phai nOp hoac se dupc hoon lai do chenh Igch tam then giCra gia tri ghi se cOa tai San va nq phi' tra cho myc dich boo carp tai chinh ve cac gia tri (King cho myc dich thug. Thue thu nhap ho5n Ipi phai trá dupc ghi nhan cho tat cà cac khoan chenh loch tam Mai chju thug. Tai son thug thu nhap hoan !pi chi dupc ghi nhan khi chgc cher" trong twang lai se co lqi nhuan tinh thug de sir dyng nhCing chenh tech tam thol dtrqc khau Mr nay.
Gia td ghi s6 cOa tai san thug thu nhap doanh nghigp hoan Ipi dupc xem xet Ipi vao ngay ket thtic narn tai chinh va se dupc ghi giant den milt dam boo chi& chen c6 HU lqi nhuan tinh thug cho prier) lqi ich cüa mOt phen hoc toan be tai san thue thu nhap ho5n lai duiqc sit dyng.
Tar san thue thu nhap hoan lpi vá thug thu nhap 'loan !pi phai tre dupc xac dinh theo (hue suet dyi tinh se áp dyng cho nam tai san dvoc thu hei hay nq phai tra &rot thanh toan dwa Wen cac mut thug suet dr higu Ii,vc tai ngay ket thric nem tai chinh.
Thue thu nhap hoan lpi dupc ghi nhan vac) ket qua hopt dOng kinh doanh ngopi tit trutng hop thug thu nhap hoar) [pi phat sinh lien quan den cac khaki myc dupe ghi theng yea von chit se. hiru, trong trutng hop nay, thug thu nhap hoan la' cOng dupe ghi nhan trut tiep vao yen chu set hCru.
Doanh nghiep chi dupc 136 trt cac tai seri thue thu nhap ho5n lai va thug thu nhap hoar' lai phai tie khi doanh nghigp co quyen hop phap &rot hi, tar giCra to' san thug thu nhap hign hanh vai thug thu nhap hien hanh phei nOp va cac tai san thug thu nhap hoan Ipi via thug thu nhap ho5n lei phai lien quan tot thug thu nhap doanh nghigp /bac quan bai ding met ca quan thug del vai cOng mOt don vj chju thug; hoc cac don vj chju thug khac nhau clw dinh thanh toan thug thu nhap hien hanh phai tra ye tai sari thug thu nhap hien hanh tren ca se/ thuan hoc thu 116i tai sari &mg theyi vai viec thanh toan nq phai tra trong ky twang lai khi cac khoin Wong yeu cQa thug thu nhap ho5n lai phai tra hoc tai san thug thu nhap ho5n lei dupc thanh toon hoc thu hot
Tien va cac khoan twang &rang tien
31/12/2016 01/01/2016
Tien mat tpi qu9 230.426.223 90.611.610
Tien gczi ng5n hang 5.209.879.118 3.352.096.249 Cac khoan twang dwang tien (tien giri ngan hang có ky hpn goc khong qua 3 thong) 9.000.000.000 9.000.000.000
COng 14.440.305.341 12.442.707.859
16. Ben lien quan
Cac ben dupc coi la lien quan Mu mOt ben co kha n5ng kiem soat hoc có anh Wang clang ke deri veil ben Ida trong vigc ra quyet djnh cac chinh sach tai chinh va hopt dOng.
Giao djch giCra et ben co lien quan vtii C6ng ty dupc trinh bay & thus/et minh siS vitt
V. THONG TIN BO SUNG CHO CAC KHOAN MIX TRiNH BAY TRONG BANG CAN DOI Kt TOAN
1.
.4
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Gong ty TNHH Lee's Furniture Viet Nam
Ci)ng
302.444.203
302.444.203
302.444.203 302.444.203
Chi phi sin xuAt kinh doanh der dang Wring ye chain sac rirng)
COng
7.420.016.721
6.656.406.655
7.420.016.721 6.656.406.655
CONG TV TNHH MOT THANH VIEN LAM SAN KHANH HoA 114 dverng 2/4, thanh phó Nha Trang, ttnh Khanh H6a
BAO CAO TAI CHiNH
Cho nam tai chinh ket tilde ngay 31/12/2016 Thuyet minh bao cao tai chinh (tiep theo)
Phai thu ngAn han cUa khach hang
Mu B 09-DN
31/12/2016 01/01/2016
C6ng ty Co phan Xuat nhap khgu Lam san Nha Trang 952.173.900 1.352.173.900
C6ng ty TNHH Lam sari Thinh Vuvng 428.994.880
C6ng ty TNHH Lee's Furniture Viet Nam 302.444.203 302.444/03
Phai thu khach hang khac 849.242.000 651.928.000
COng 2.532.854.983 2.306.546.103
Phil thu ngAn han khac
31/12/2016 01/01/2016
Bao him xa 110i, bao him y te, be° hiem that nghiep 1.814.929 210.344.731
Tim &rig chi phi cOng tee cho can b0 cOng nhan vien 674.968.000 910.714.000
Ceng 676.782.929 1.121.058.731
No xau No thu cia C6ng ty la khoan phai thu thvang mei cira khach hang (fa qua han thanh Loan.
31/12/2016 01/01/2016 Gia tri cif) the
Gia goc thu hei Gia tri c6 the
Gia gec thu hei
Gia trj c6 the thu hOi cea khoan phai thu khach hang la gia trj con al sau khi Ca filch lap dv phdng phai thu ngen han kh6 doi.
5. Hang tem kho
31/12/2016 01/01/2016
Gia goc D ph6ng Gia g6c Dv phony
6. Thu e va cac khoan khac phai thu Nha nutc
31/12/2016 01/01/2016
Thue thu nhap doanh nghiep nOp thin 203.402.191 321.636.971
Thue thu nhap ca nhan n0p thira 70.488
Thue Cat, tien thue Cat ncjp thira 3.792.600 73.907.100
Ceng 207.194.791 395.614.559
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CONG TV TNHH MOT THANH VIEN LAM SAN KHANH HOA
114 du,Ong 2/4, thanh phO Nha Trang, tinh Khanhl-lOa
BAO CAO TAI CHINN Cho nam tai chinh ket thac ngay 31/12/2016 Thuyett minh bao cao tai chinh (trap theo)
Mrau B 09-DN
7. Tang, &am tai san c6 dinh hinh
Nha ara, vat kin frac
May mac, thi6t bi
Phiyang tiOn van tii
Thiet bi, CIO thing Ewan [9 Ding cOng
Nguyen gia Tai 01/01/2016
Tai 31/12/2016
Tong d6 da het kheu hao nhung con sir dung
Hao man kly kg
Tai 01/01/2016
Trich kheu hao
Tai 31/12/2016
Gia tri con Ii Tai 01/01/2016
Tai 31/12/2016
2.532.069.900 446.865.667 1.069.778.686
184.799.182
4 233 513.435
2.532.069.900 446.865.667 1.069.778.686
184.799.182
4.233.513.435
871.006.237 405.461.572 1.069.778.686 184.799.182 2.531.045.677
1.832.434.730
437.326.938 1.069.778.686
184.799.182 3.524.339.536
133.535.332
7.555.323
141.090.655
1.965.970.062 444.882.261 1.069.778.685
184.799.182 3.665.430.191
699.635.170
9.538.729
709.173.899
566.099.838
1.983.406
568.083.244
Tai san c6 dinh ye hinh
Nguyen gia Hao mon lay k6 Giá tri con Ii Tai 01/01/2016
Tang trong nam
Tai 31/12/2016
883.311.790 361.061.817
47.033.808
522.249.973
(47.033.808)
475.216.165 883.311.790 408.095.625
Chi phi say cling co, ban der dang
31/12/2016 01/01/2016 Chi phi du tu, cac hang muc ("Ong trinh lam sinh
COng
35.646.352.358
35.646.352.358
34.738.301.573
34.738.301.573
10. Phai tra cho nguti ban ngan han
31/12/2016 01/01/2016 Phai tra cho cac nha cung cep hang Ma ve dich vy phyc vy hoat d6ng kinh doanh
Ctang
11. Thue va cac khoan phai nOp Nha nut
110.498.500
110.498.500
31/12/2016 01/01/2016 Thue GTGT hang ban nOi dia
Thue thu nhap ca nhan
Cac khoan phi, le phi vá cac khoan phai nOp khac
C6ng
2.272.727
8.297.445
1.729.447.110
1.363.636
1.740.017.282 1.363.636
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CONS TV TNHH nticyr THANH VIEN LAM SAN KHANH HOA
BAO CAO TAI CHiNH
114 &tong 2/4, thanh ph6 Nha Trang, tinh Khanh I-16a
Cho nam tai chinh ket thtic ngay 31/12/2016
Thuyet minh bao cao tai chinh (tiep theo)
Mu B 09-DN
Tinh hInh thy,c hian nghia vy thu e va cac khoan nap ngan sach Nha nut cea Cling ty trong nam nhu, sau:
01/01/2016 Se phai np Se dä nqp 31/12/2016
Thue GTGT hang ban nal (10 1.363.636 19.252.203 18.343.112 2.272.727
Thue thu nhep doanh nghiep (321.636.971) 118.234.780 (203.402.191)
Thue thu nhap ca nhan (*) (70.488) 80.310.533 71.942.600 8.297.445
Thue tai nguyen 896.625 896.625
Thue diet, tien (hue Hat (*) (73.907.100) 84.966.200 14.851.700 (3.792.600)
Thu e m6n bai 3.000.000 3.000.000
Cac khoan phi, la phi ye cac khoan phai nap khac 1.729.447.110 1.729.447.110
Cang (394.250.923) 2.036.107.451 109.034.037 1.532.822.491
(*) Thue nap thCra dut trinh bay tpi chi tieu Thu a va cac khoin khac phai thu Nha ntrdc (thuyet minh V.6).
Thua gia tri gia tang
Gang ty nap thua gia tri gia tang theo phutng phap khau VC/. Thue suet thue GTGT cho cac sat phem va djch vy nhu, sau:
GO riling treng Kh6ng chju thue
May (rieng ty, nhien) 5%
Cac san phem va djch vy khec 10%
Thud thu nhap doanh nghiap
Xem thuyet minh IV.15 va thuyet minh VI.6
Cat /osi thud khac
Gong ty ke khai va nap thue theo quy Binh.
Vic xac djnh nghia vy (hue cac losi phai nOp dm Ding ty can CCP vao cac quy djnh hien hanh ye (hue. SO (hue phai nap theo quyet toan thue cOa Cong ty chju sy, kiem tra cOa Co, quan c6 (ham quyen, do 50 s6 (hue trinh bay tran bao cao tai chinh nay c6 the bi thay dói theo quyet dinh cudi ding dm Co' quan 65 them quyen.
Pile] tra ngen Flan khac
31/12/2016 01/01/2016
Kinh phi c6ng doan 81.500.511 56.998.397
Cac khoan khac 5.200.000
Cang 81.500.511 62.198.397
Qu9 khen thirang, pink lqi
Trich lOp (Cr iqi Chi SCP dyng 01/01/2016 nhuan sau thue trong nam 31/12/2016
0u9 khen thutng 436.347.979 231.395.152 105.200.000 562.543.131
Qu9 phOclyi 601.730.641 154.263.435 232.809.198 523.184.878
Qu9 thtromg ban dieu hanh 118.195.633 63.633.579 116.136.000 65.693.212
Cyng 1.156.274.253 449.292.166 454.145.198 1.151.421.221
c\K4
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200.430.486 12.789.886
669.065.229
91.812.229
(669.065.229)
(12.789.781)
53.400.424.872
793.309.000
669.065.229
(577.253.000)
(12.789.781)
BAO CAO TAI CHINH
Cho narn tai chinh ket thtic ngay 31/12/2016
Thuyol minh bao coo tai chinh (tip theo)
ONG TV TNHH MOT THANH VIEN LAM SAN KHANH HOA
114 dottng 2/4, thanh ph6 Nha Trang, tinh Khanh Floa
Mu B 09-ON
14. VOn ser hem
Bang dei chieu bien dOng cOa vein chi/sant-iv Lql nhuan sau
V6n g6p c6a Von khac c6a Qu9 du tu, thuat chin
ch6 s& hDu chO s& firm phat hibn phan ph61 COng
Tai 01/01/2015 Ngan sach c6p b6 sung von trong nam Loi nhuan sau thue nam 2015 Trich lap cac qu9 10 nhuan sau [hue NOp Ii nhuan ye ngan sach nhe metro
Tai 31112/2015
Tai 01/01/2016
Ngan sach c6p b6 sung v6n trong nam
Giarn von do khai thac (Ong lam sinh
Log nhuan sau thue narn 2016 Trich lap cat qu9 tit lcti nhuan sau this&
Tai 31/12/2016
45.000.000.000 8.187.204.500
793.309.000
45.000.000.000 8.980.513.500
45.000.000.000 11.029.103.525
292.242.715 105 54.272.756.320
315.889.671 105 56.344.993.301
45.000.000.000 8.980.513.500 292.242.715
105 54.272.756.320
3.367.203.000
3.367.203.000
- (1.318.612.975)
(1.318.612.975)
472.939.122 472.939.122
23.646.956 (472.939.122) (449.292.166)
15. Ngu6n kinh phi da hinh thanh tai sari to dinh
Nam 2016 Nam 2015 .!
Tni 01/01
Nguon kinh phi tang trong nem
Khau hao trong nam
Tai 31/12
16. Cat khohn minc ngoai Bang can doi k'n ban
N7 kho doi dã xti,
143.232.816
(30.147.729)
190.352.470
(47.119.654)
113.085.087 143.232.816
31/12/2016 01/01/2016
Cat khoan phai thu khac
Cac khoon tam Ong
171.146.744
129.456.289
171.146.744
129.456.289
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CONG TY TNHH MOT THANH VIEN LAM SAN KHANH HOA
BAO CAO TAI CHINH 114 &rang 2/4, thenh ph6 Nha Trang, tinh Khanh Hoa
Cho nam tai chinh ket thoc ngay 31/12/2016 ThUyht minh bao cao tai chinh theo)
VI.
THONG TIN BO SUNG CHO CAC KHOAN MIX TRiNH KINH DOANH
Doanh thu ban hang va cung cap dich vy
B 09-DN
BAY TRONG BAO CAO KET QUA HoAT BONG
Nam 2016 Nam 2015
T6ng doanh thu 10.273.210.667 7.100.521.850
Cac khoan giam
Doanh thu than 10.273.210.667 7.100.521.850 Trong C16:
Doanh thu than khai thac g6 n:Yng trOng 3.375.025.572 2.900.063.720
Doanh thu than ban san yarn g6 1.786.323.350
Doanh thu than cung (mg clich vy c6ng ich 6.707.276.000 2.300.655.000 Doanh thu than hoat Ong khac 190.909.095 113.479.780
Gia von hang ban
Nam 2016 Nam 2015
Gia von khai thec g6 rirng trOng 3.213.187.569 1.799.063.103
Gia von san phbrn g6 1.880.944.892
Gia von hopt Ong khac 122.696.031 91.134.853
COng 3.335.883.600 3.771.142.848
Doanh thu boat dOng tài chinh :11
Warn 2016 Nam 2015
Ui tien g&i ngan hang 426.967.705 471.642.903 Il
COng 426.967.705 471.642.903 IA
Chi phi quart doanh nghiep
Nam 2016 Warn 2015
Chi phi nhan vier, guar) It 5.442.984.433 4.217.417.760
Chi phi ding cy, 66 (king van phong 3.842.593 14.313.872 Chi phi khau hao tai san cO clinh 35.280.703 69.941.211 Chi phi dich vy mua ngoei 1.137.616.018 192.786.460 Cac chi phi khac 153.397.123 473.763.945 COng 6.773.120.870 4.968.223.248
Thu nhap khac
Nam 2016 Nam 2015 Thu nhap tir thanh tai san cO dinh 2.037.176.320 Thu nhap khac 10.000.000 COng 2.047.176.320
•
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°ONG TY TNHH MOT THANK VIEN LAM SAN KHANH HOA
BAO CAO TAI CHINK
114 dutng 2/4, thanh ph6 Nha Trang, tinh Khanh Floa
Cho nam tai chinh ket thilc ngay 31/12/2016
Thuyet minh bac) cao tai chinh (tip theo)
Mu B 09-ON
Chi phi thue thu nhap doanh nghiep hien hanh
C6ng ty nap thue thu nhap doanh nghiep v&i thue suet 20% cho [lam 2016 (rian, 2015 la 22%). Chi phi time thu nhap doanh nghiep duct dv tinh flint sau:
Nam 2016 Nam 2015
nhuen ke toan truierc thue 591.173.902 860.370.806
Cac khoan dieu chinh tang, giam 19i nhuan ke foal, de xac dinh 19i nhuan chiu thue thu nhap doanh nghiep:
Cac khoon diem chinh tang 9.200.000
Coc khain dieu chinh glom
Tong thu nhap chiu thue thu nhap doanh nghiep 591.173.902 869.570.806
Chi phi thue thu nhap doanh nghiep hien hanh 118.234.780 191.305.577
Chi phi san xuAt theo y6u ta
Nam 2016 Nam 2015
Chi phi nguyen lieu, vat lieu 32.962.593 1.650.392.569
Chi phi nhan cOng 5.442.984.433 4.217.417.760
Chi phi khau hao tai san có dinh 157.976.734 115.785.761
Chi phi dich vy mua ngoai 1.859.875.618 462.409.260
Chi phi khac bang tien 3.378.815.158 3.453.887.205
Ceng 10.872.614.536 9.899.892.555
VII. NHIYNG THONG TIN KHAC
1. Giao dich v&i cac ben lien quan
Cac ben lien quan cua C6ng ty bao gam:
Ben lien quan M61 quan he
Ban Giant dric, Kiem soat vien va Ke ban tilting Thenh vien guar' ly chi) diet
Cac giao dich tr9ng yeu giera Ceing ty cac ben lien quan trong nam nhui sau:
Ben lien quan/Nei dung giao dich Warn 2016 Nam 2015
Ban Giam doc, Kiem soat vien va K toan truting
Tien luting vá phy cep 954.490.000 897.123.000
Tpi ngay ket thOc nam tai chinh, khong con so dui con nq treng yeu gia Cong ty vtri cac ben lien quan.
•
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GONG TY TNHH MOT THANH VIEW LAM SAN KHANH HOA
BAO CAO TAI CHiNH
114 dutng 2/4, thanh ph6 Nha Trang, tinh Khanh Hea
Cho [lam tai chinh ket thOc ngay 31/12/2016
Thuyet minh bao cao tai chinh (tiep theo)
•
•
Mau B 09-ON
2. S6 lieu so sanh
Citing ty da dieu chinh lai bao cao tai chinh cho nam tai chlnh ket th0c ngay 31/12/2015 ("BCTC nam 2015") ye viec thqc hien phan phei I6i nhuan sau thue nam 2015 vá trinh bay lai mOt se chi tieu trail BCTC nam 2015 de phi) hqp v6i sO lieu trinh bay tren bao coo cat, tai chinh nam nay ("BCTC nam 2016"). Anh twang cUa viec dieu chinh va trinh bay Ipi den so hOu so sanh nhu sau
Bang can dei ke toan
Ma sh
S6 lieu trinh bay tren
BCTC narn 2015
66 lieu so sarth trinh bay tren
BCTC nam 2016 Chenh tech
Qu9 khen thutng, phOcloi 322 579.021.253 1.156.274.253 577.253.000
Qu9 deu tu, phat then 418 200.430.486 292.242.715 91.812.229
Lqi nhuan sau thue chin phan ph& 421 669.065.334 105 (669.065.229)
Bao cao kat qua hog Ong kinh doanh
Thu nhap khac 31 3.621.654.546 2.047.176.320 (1.574.478.226)
Chi phi khac 32 1.594.082.397 19.604.171 (1.574.478.226)
2. Myc dick va chinh sach quail 19 rUi ro tai chinh
Cong cy tai chinh chi) yeu cOa COng ty bao gam tien mat, hat) giri ngan hang kheng ky hpn va c6 ky han, cac khoin phai thu khach hang, cac khoan phai thu khac, cac khoan phai tra nguti ban, cac khoan phai tra khac. Myc dich chinh cOa nhOing cong cy tai chinh nay 16 nhhm huy Ong ngubn tai chfnh phyc vy hopt Ong kinh doanh cUa Cong ty.
Rui ro trong yeu phat sinh cac c6ng cy tai chinh cOa COng ty là 101 ro thj trutng, rui ro tin dyng V rOi ro ye tinh thanh khoan.
Nghiep vy quan 9 rOi ro la nghiep vy khong the thieu cho toan bQ hopt Ong kinh doanh ca COng ty. Gong ty cia xay Ong he thong kiem soat nham bao dam sys can bang et Mut hqp 19 glen chi phi rui ro phat sinh ye chi phi quan 19 rai ro. Ban Gam d6c COng ty lien tyc theo del guy trinh quail 19 rUi ro cOa C6ng ty de bao dam sq can bang at mot hqp 9 gifta chi phi rei ro va kiern soot rOi ro.
Ban Giam d6c COng ty xem xdt vá thong nhat bp dyng nh(Ing chinh sach quan 19 cho nhOing rOi ro nau trail nhis sau:
ROi ro thj trutng
ROi ro thi hiking la rOi ro ma gia tri hqp ly hoc cac luting tien turang lai cOa mat c6ng cy tai chinh se bien Ong theo nhOing thay del cOa gia thi tatting. Gia thj tatting bao góm cac loai rOi ro: rii ro al suet, rOi ro tien to (ria ro ngooi hop, rOi ro hang h6a va rüi ro ye gia khoc, chang hpn nhu, rOi rove gia co phen. Cac ding cy tai chinh bj anh beO'i rOi ro thi trverng bao gOm cac khoan lien gin ngan hang.
Rth to WI suAt
ROI ro lei suet la rOl ro ma gia tri hqp 19 hoac cac Wong tien trong ttrang lai cOa mOt °Ong cy tai chinh so Nen Ong theo nhirrng thay Oi cela lai suet thj truong. Rui ro thj ft-L/6N do thay Of lai suet dm Cong ty chef yeu lien quan den cac khoan hen gcsi ngan hang.
C6ng ty quan 19 rOl no bang cach theo d6i chat che tinh hinh thj trutng c6 lien quan, Wan tich tinh hinh cenh tranh tren thj trutng, trot) ca set d6, Cong ty tinh vá dieu chinh mCrc don by tAi chinh cOng nhtr chien lutc tai chinh theo tinh hinh hien tai a c6 dutc mqc lai suat c6 IM cho myc dich ctia C6ng ty va vhn nhm trong 9101 han quanly 101 ro cOa mInh.
Rth ro ngopi hói
Rai ro ngoai hei là rüi ro ma gia trj hqp 19 hoac cac luOng tien trong tutrng lai cOa mOt c6ng cy lei chinh sE bien Ong theo nhcmg thay 661 cOa t9 gia hei doai.
COng ty it chju raj ro do six thay dei cOa tY gia hei Obi vi Cong ty sir dyng VND là don vi tien tO chinh trong cac hopt Ong cOa COng ty.
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GONG TV TNHH MOT THANH V1EN LAM SAN KHANH HoA
BAO CAO TA1CHiNH
114 Eluting 2/4, thanh ph6 Nha Trang, tinh Khanh Hoe
Cho nam tai chinh ket them ngay 31/12/2016
Thuyet minh bao cao tai chinh (tiep theo)
MAu B 09-DN
Rth ro ye pia hang h6a
Gong ty c6 rei to ye gia hang h6a va clich vy do thyt hien viec mua hang h6a ye djch vy phyc vy cho hoat deng the Cong ty. Gong ty quail 19 rôi ro ye gia hang Flea thong qua viec theo d6i chat the thong tin va tinh hinh có lien quan th thj trutng nhem quart 19 then diem, Hong thai t6 chin deu that.' cho cac hop &mg mua hang c6 gia tri Ian veti cac nha they, nha cung cep tren ca so, clan gia có dinh hoac gia ten gel co dinh.
Red ro tin dyng
Rei to tin dung la rei ro ma met ben tham gia trong met cdng cy tai chinh hoc hqp Bong khach hang khOng thyt Hen duct nghia vy tha minh, den den ten thet ye mat tai chinh. C6ng ty c6 rei to tin dyng to' cac hoat clang kinh doanh cea minh (the yeu dei v61 cac khoen phai thu khach hang) va hoat Ong tai chinh cea minh (chi! yeu 1561 yeti tien giri ngan hang).
Pilot thu khach hang
Viec guar) 19 rei ro tin dyng kith hang cea C6ng ty dva Van cac chinh each ban hang, the tyc va quy trinh kiem soot dm Cong ty c6 lien quan den viec quan 19 rei to tin dyng khach hang.
Gong ty thutmg xuyen theo d6i cac khoan phai thu tha khach hang chin dvqc thu va tlm cach thy trl chat che 66i veyi cac khoan phai thu ten Ong. Dei vai cat khach hang km, Gang ty thvc hien viec xem xet sr suy giam chet lucng tin dyng tea terng khach hang tai ngay lap bao cat). Tren ca so, nay va viec cac khoan phai thu khach hang tha Gang ty c6 lien quan den nhieu 66i tucng khach hang khac nhau, rUi ro tin dyng khong tap trung Clang ke vao met khach hang that dinh.
Tien gill ngan hang
Gong ty duy tri tien Qui ngan hang tai cac ngan hang Ian tel Viet Nam. ROI no tin dyng tien g&i ngan hang duct quan 19 bOti be phan ngan qu9 tea C6ng ty theo chinh each cea Gong ty. COng ty nhan they Mut tep trung de yeti rOi to tin dyng dei v6i tien gesi ngan hang 16 thep.
Rei ro thanh khoan
Rei ro thanh khoan la rei ro Gong ty gap kha khan khi thyt hien cac nghia vy tai chinh do thieu yen. ROI ro thanh khoan cea Gang ty che yeu phat sinh viec cac tai san tai chinh va nq phai tra tai chinh c6 (heti diem dao hen lech nhau.
C6ng ty quan 19 rUt no thanh khoan th6ng qua viet duy tri met lucng tien & mire ma Cong ty cho la de de dap CEng nhu thu cho cac hoat Ong tha Gong ty ve de Om thieu anh hutmg tha thing bier) deng ye lueng tien.
Bang dual day tong hoc the.' hen thanh toan tha the khoin nq tai chinh cUe Cang ty dva tren cat khoen thanh Wan kien theo hop deng gen ca sq chin chiet kheu:
Doti 1 nam Tin 1 nam
den 5 nam Tren 5 nam T6ng ceng
Tai ngay 01/01/2016
Cac khoin phai tra khac 62.198.397 62.198.397
COng 62.198.397 62.198.397
Tai ngay 31/12/2016
Phai tra nguti ban 110.498.500 110.498.500
Cac khoan phai tra khac 81.500.511 81.500.511
COng 191.999.011 191.999.011
C6ng ty cho thng met de tap trung re' no Hai yeti viec tra nq la kh6ng C6ng ty c6 dO kha nang thanh Wan cho cac khoan nq den han ti:r clang tien thqc tpo ra hoat Ong kinh doanh, tien thu hal cac tai san tai chinh khi deo hen va tit cac nguen yen huy clang khac.
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gay 26 thang 3 nam 2017
CoNG 1Y '1-
t / lb
MOI IHAttli VIE LAM SAN
KHANHUOA
BAO CAO TA1CHiNH
Cho nam thi chinh kat thtic ngay 31/12/2016
Thuyet minh bao cao tai chinh (hap theo)
CONG TV TNHH MDT THANH V1EN LAM SAN KHANH HOA
114 &rang 2/4, thanh ph6 Nha Trang, tinh Khanh H6a
Mu B 09-DN
TM san MI chinh va nq phei tra tai chinh
Bang dual day trinh bay gia tri ghi s6 vã gia tri hop 19 cOa cac cong cy tai chinh trong bao cao tai chthh cua C6ng
ty. Tai sin tai chinh Gia trj ghi s6 (1.000 VND) Gia trj 19 (1.000 VND)
31/12/2016 01/01/2016 31/12/2016 01/01/2016
Gia g6c Dye phong Gia 96c Dip phong
12.442.708
2.004.102
1.121.059
Tien \ea cat khoan Kiang &rang tien
Phai thu khach hang
Phil thu khac
14.440.305
2.532.855
676.783
(302.444)
12.442.708
2.306.546
1.121.059
- 14.440.305
(302.444) 2.230.411
676.783
Clang 17.649.943 (302.444) 15.870.313 (302.444) 17.347.499 15.567.869
Nq ghat tra tai chinh
Phial Ira ngutri ban
Cac khoan phai tra khac
COng
Gia tri ghi s6 Gia trj hqp 19
31/12/2016 01/01/2016 31/12/2016 01/01/2016
110.498.500
81.500.511
-
62.198.397
110.498.500
81.500.511 62.198.397
191.999.011 62.198.397 191.999.011 62.198.397
Gia tri hap 19 cOa cac tai san tái chinh va nq phai tra tai chinh &roc phan anh theo gia tri ma cong cy tai chinh c6 the duct chuyen Mit trong mOt giao dich hien tai giCra cac b8n (ham gia ngoai tar trtrerng hop bat but5c phai ban hoac thanh19.
C6ng ty sus dyng phtrang phap va gia dinh sau day de utec tinh gia tri hap 19 cho myc dich thuyet minh hen bao cao tai chinh.
Gia tri hop 19 cOa tien mat, lien gCvi ngan hang kh6ng 1(9 hpn Nth c6 k9 hart, cac khoan phai thu khach hang, cac khoan phai tra ngtrai ban va cac khoan nq phai tth ngan hpn khac ttrang dtrang vai gia tri ghi só cUa cac khoan myc nay do nhOmg c6ng cy nay có k9 han ngan ham
Gia tri hap 19 cac khoan phai thu duqc Ming ty Barth gia dua ten kha nang tra nq dm king khach hang. Tren ca danh gia nay, Cong ty vac tinh du ph6ng cho phan kh6ng thu hal duqc theo dt,r tinh cUa cac khaki phai thu nay. Tai ngay ket thiic nam tai chlnh, C6ng ty danh gia gia tri ghi sO cOa cac khoan phai thu sau khi tar di du pilot-1g khang khac biet Hang ke \ea' gia tri hqp19.
Sty kien phat sinh sau ngay kat thtic nam tai chinh
Ban Gam d6c khang dirth khang c6 sip kien quan trong nao phat sinh sau ngay 31 thang 12 nam 2016 cho den thaei diem lap bac, c.ao nay ma chtra Clutec xem xat dieu chinh so liau hoac c6ng b6 trong boo cao tai chinh.
Hu9nh Thanh San Ke Wan trutng
Nguyen Van Tan Chit tich kiem Gam d6c