coxc rv

,

cO pnAn oAu

rU cnAu

rrrarBh{HDIIONG

A

coNc HdA xA ugr cn0 xcntu vIEr NAM

'---**:!----

DQc lSp -

Tq do- H4nh phtic

r*r,H"q
,f\Z

BAO CAO TAI CHINH
euv r NAM 2o1s

HANor rHANG

5/201s

CONG TY cO PHAN

BAo cAO TAI CITTNH

appcr

Quj, I ndm 2015

Dia chi: Tdng 3 tda nhd MACHINCO 444 Hodng Hoa Tham, Tay Hd, Hd NOi
Fax: 043.577.1985

Tel: 043.577.1983

uaus6not-lN
sANc cAN oOI Kf, ToAN
Tli ngiy Jl thdng 03 nim 2015
Don vi tinh : VND

TAI SAN

MA
c6

3l/0J/2015

THUYE

r [ttNH

A, TAISANNGANH4N


100

I.

Tiiin vi cdc khoen tudng duong ti6n

110

87

l.

tlen

2. C6c khoan tuong duo-ng ti€n
II. Cric khoin dAu tu tiri chinh ngin h4n
l. DAu tu ngin han
2. Du phdng giam gid ddu tu ngan han
IIL

khoin phii thu ngin h4n

01/01/201s

327 ,419,185,852

139,502,913,899

,012,654,031


r0,572,790,298

111

37,0t2,654,031

1,572,',l90,298

112

50,000,000,000

9,000,000,000

120

22,380,967,589

22,380,967,589

t2l

4

24,902,241,589

24,902,24t,589

\29


5

(2,s2t,214,000)

(2,52t,274,000)

130

174,035,338,303

78,354,258,897

l. Phdi thu cia kh6ch hdng
2. Tri tru6c cho ngudi b6n
5. Cic khoAn phii thu kh6c
6. Du phdng phli thu ng6n han kh6 cldi

l3t

2t3,477 ,095

2t3,47',7,095

15,943,121,585

15,811,465,892

158,091,616,718


62,542,793,005

IV. Hing t6n kho

140

1,603,0r0,792

|,532,697 ,092

l.

l4l

1,603,010,792

t,532,697,092

V. Tii sin ngin h4n khric

150

42,387,,215,137

26,662,,200,023

2. Thu6 GTGT rtugc kh6u trir
+, tal san ngan nqn Knac

152


l5

159

8

B.

CAc

Hing t6n kho

TAI SAN DAI H4,N

II. Tii san c6 alinh
L TSCD hiru hinh
gilt

- Nguy1n

- uta

t!

- NguyAn

- oto

tl


1^':

'a

'
tuy
noo mon

Ke

gid
,

,.1/

nao mon tuy

Ke

4.

Chi phi xdy dgng co bin do dang

IV.

Cric

l


UaU tU vao Long ry con

2.
J.
^

-lDdu

khoin

aIAu

tu tiri chinh diri han
,.^

| l.

tu vdo Cong ty lien ket. lien doanh

uau tu oal nan Knac

VI. Tii sin dii han khic

3.

Tdi sin ddi han

kh6c

TONG CONG TAI SAN


138

(213,477,095)

t39

(2t3,417,09s)

3,266,021,784

3,159,152,670

39,121,t81,353

23,503,047,353

200

369,540,944,133

3s2,050,277,440

220

185,027,285,418

184,505,609,070

221


580,832,026

6t9,266,041

222

1,537,360,605

1,5

37,360,605

223

(956,528,579)

(918,094,561)

229

52,888,000

52,888,000

230

(52,888,000)

(52,888,000)


z)l

ll

250

184,446,453,392

183,886,343,029

184,513,658,715

167,388,812,370

l5

98,690,022,310

I I 5,814,868,7

251

12

1.) Z

l3

28,3 64;390,000


28,3 64,390,000

258

l4

40,3 34,400,000

40,334,400,000
155,856,000

270

268

-

155,856,000


cONG TY cO PHAN

BAo cAo rAI cHiNH

appcr

Qu! I ndm

Eia chi: Tdng 3 tda nhd MACHINCO 444 Hodng Hoa Thdm, Tay Hij. Ha NOi

Tel:

043.5'7'7

201

5

Fax: 043.57

.1983

Mius6B

01

-DN

BANG cAN DoI KE TOAN
T4i ngiry 31 thing 03 n[m 2015
(rrcp theo)

Don vi tinh : VND
NGUdN

v6N

MA

THUYT,


SO

T MINH

0l/01/2015

3u03/2015

A.

NOPHAITRA

300

275,,108,981,143

198,058,786,013

I.

Nq ngin h4n

310

275,108,981,143

198,058,786,013

t. Vay vd nq


3ll

ngan han

2.

Phii tri ngudi b6n

4.

Thu6 vd c6c khodn

5.

Phii trd ngudi lao rl6ng

6.

Chi phi phAi trA

9.

Cac khodn phdi trd. phdi n6p ngan hqn kh.ic

11

phii tr6

3.


Phdi

8.

l5

tri ddi han kh6c - Doanh
V6N CHU SOHOIr
sd
,:
l nang ou von co pnan
,

l

s2,008,938,578

309,049,659

485,937,423

315

25,754,818

273,243,652

316


23,738,376

23,738,376

319

216,786,693,262

314

145,269,374,602

(2,446,618)

(2,446.618)
330

I. V6n chri sd hfru
l. V6n dAu tu cia chri
7.

nhd nu6c

Quy khen thutug, phtic lgi

Nq ddi h4n

2.

s2,086,r91,646


312

!

II.
B.

5,8S0.000.000

thu chua thgc hiQ 33)
400
410

htu

;

Qu! ddu tu phrit 1ri6n
Qu! dg phdng tdi chinh

10. Loi nhudn sau thud chua ph6.n ph6i

vil.2.9

411

4t2

l6


41,866,546,500
41,866,546,500
379,984,602,342
379,984,602,342
364,000,000,000

42,022,402,500
42,022,402,500

251,472,002,826
251,472,002,826
264,000,000,000

48,496,600,000

48,496,600,000

411

1,268,874,614

1,268,874,6t4

418

24,751,612

24,15t,6t2


420

TONG CONG NGUON VON

(33,805,623,884) (62,318,223,400)
696,960,129,985 491,553,19rJ39
Hit NQ| ngdy 18 thdng 04 ndm 2015

PHAN APf,CI

,

CON

6

TY

c6"fHAh
.\
\OAU TU

dirAu

NGUYEN HOAI GIANG
Page 2

li



z

zS

al

,{x
rz

z
-tr

Es lq
Id E
E E$"

*A-,..1

j ,-; 'eo
=gS
v-'
o-

a{

__t

6 b.
"i od oi
-coq

{(\

^N:$O1

\(o

l$.
r:r..'a: F F3l3

o
!:

r\o

\)l

I
I

+^i
obo\o.No
c.i FNcood o..i
.r--y:
al

ca

rR$

=r)

.!o a.l
<9 ,=
J':

e
?

)q

I

\o
6

oo

$
.i

, ,vr:? l:lvi

R

R

a
s le
ll

Vr

E

bo

's

IV}

co

IK

5o

I

8 E EB. IB
E?" ls.
B
E
€ R F+ I?
I

*A-,cr

z

=93,e

--l ri ,-i
6 o.

al

^

oi
ajoo '.r

=K*

z

rR$
c.i F- F-

ai

.iooooo
C't-\9

k.,F

o
O\
oo
D

c-

F

'rd

x
F
!i

-.i

co

o
g
co-

-:\

c'l

F
'ri il

.6

o\

l:l"i
'"i=

:. tx

E

vl lq

a
.i

I

4.
g lrt
l:

R

R

o
(')
o

IK

tI

EE
F,
a

Q

Fr ..
ooFral

r'

E<

F

Ez

F

>x

(,

O

-c.l a..l
c.i. ail ..l
c-.t "r

C

3 ;s?ff

I

l€

''6t
-trF
.C

?R

,6

i6

\6

r6
oo

o.

..i vi

9
sIi '5
!

N

^:o

€ = *

lE
lo
l€

la
lg'
ltr

ER FE IE

olbD

i

E

P

€'
:

€o-

o!
/6

t-

i.i

| lbo

E
't

oo

t-r

F

I

6

=e
9l

:o

zt)

.r

I

b!-

z

.'r

I

b!

U

I

..rvt

c.l

=.

;x'

I

(\

ii c.r

F

"a.€
o:p.f
2.

F.

I

.]

-

.4

..,

i

.G

l

+
i.i o.
oa o, ^i

7.

z

.rT

i-

e

F

E

!9E

:E-=l'E>
A.c(J\)c.d
-r-=.d=

-

:&
9i
lE
ESs C'E0l ;a

ss
^.i:

:.8::€:.s sgEiEifl€fri^ra) :€3P==F

'n
x

.9..95.r=:
EIJ\J
6

Ft

ooo\

:{
5aE55'EEl5€
,
t
lFr
.n
c

-

cl

F{

lFr
I

EI€

E'E
jr1,r,

-.:
rE

Fl

M9

t
GI

)6

ia
e.l

s

o

(!

(I

F

>zE

'F.r

E>
€o

z

z
,?

z
F

.frl


F
(J


cONG

ry cd pHAN aprcr

BAo cAo rAr cHiNH

Dia chi: Tdng 3 tda nhi MACHINCO 444 Hodng Hoa Th6m, TAy Hd,
Ha NOi
Tel:
Fax: 043.577 .tg85

Quj I ndm 201 5

043.577.1983

Mius6so3-nN
BAo cAo LuU cHUyEN TrtN TE
(Theo phnong phtip gidn tiilp)

E6n Quf I nnm 2015
Don vi rinh: VND

CHi TITU

I
I.
2,

TA

2014

Luu chuy6n tidn tir hoqt tlQng kinh,doanh
Lgi nhuQn trrbc thui

01

28,512,599,516

- Kh6u hao TSCE

38,4 34,01

- Cdc

khoin dg phdng

- Lei,

16

tri hoar dong ddu tu

(32,122,258,849)
06

Lqi nhuQn tb hogt .t,ng kinh doanh
- (Tdng)/gi6m c6c khoan

tr6c

thay tt6i

phii thu

- (Tdng)/gidrn hdng t6n kho
- Tdng(giim) c6c khoan phdi

rri (kh6ng

tri

doaffi

ho4t tlQng

,925)

09

(t t 0,699,s02,326)

500,982,395

l0

(70,313,700)

(223,r 13,627)

l5
l6

Luu chuydn titn thudn tu hogt ttQng kinh doanh

tt

,7 99

Q,577,862,45s)

l3
-

- Tidn chi kh6c tir hoat tl6ng kinh doanh

chuy6n ti6n

(18

(t8,7

99

,92s)

100,155,856,000

(155,856,000)

20

58,098,124,530

4,446,131 ,331

2l

(6,849,000)

(662,s01,656)

3.

Ti€n chi cho vay, mua cdc c6ng cg no cta
23

(90,260,206,935)

5.

Tidn chi

25

(29 ,393 ,463 ,7

7.

Tidn thu ldi cho vay, c6 tr?c loi nhuAn tluor chia

27

32,t22,258,849

Lnu chaydn tiin thudn tu hogr dQng

30

(87,s38,260,797)


Luu chuy6n tidn tt.ho4t tlQng

vi kh6c

tii

rtdu

nt

Ti6n thu tu ph6t hinh c6 phiiiu, nh6n v5n g6p cria cht sd

3.

Ti6n vay ngin h4n, ddi han

4.

-.i
I len cnl tra no goc vav

nhAn

rr)

chinh

l.

di

(63,5 t 0,420)

ttiu tu

mua sdln, xdy dmg TSCD vd c6c TS ddi han khd

tu g6p v6n vdo

5,227,493,7 3 3

44,235,927

Ti€n chi


(1,039,956,677)

70,464,602,936

l


(3,499,645,804)

t2

- Ti€n thu kh6c tu hoAt d6ng kinh

II. Luu

,401

08

ll

k6 lai vay

- (Tdng/giAm chi phi tre ffu6c
- Ti€n lni vay dd

46,2

5

2,012,162,788

- Chi phi ldi vay

III.

2,413,477,726

Diiu chinh cho cric khodn

.

3.

Qui I ntm

rM

du_o..c

Page 4

hin 3l

100,000,000,000

33

7,840,000,000

34

(1,960,000,000)

3

,499 ,645 ,804

2,837,144,148


Luu chayhn tiin thadn tir hogt itQng tdi chinh

40

105,880,000,000

Luu chuy6n tidn thuAn trong k! (50 = 20 + 30 + 40)

50

76,439,863,733

60

1

udncu6iw(70=50+60+6

70

7,283,27s,479

387
Hd NQi, ngay 18 thdng 04 ndm 2015

cdNG TY cO pHAN Aprcr

p

xf, roAN TRrt

foA
o'l \

NGUYENHOAI GIANG

TRANv0PTTUONG

Page 5


THUYET MINH BAO CAO TAI CHINH

1

T6 chrtc vir ho4t ilQng chinh:
I I

.

^l

^i
phdn Edu
Cdng ty Cd
tu Chdu A - Th6i Binh Ducmg ("C6ng ty") ld c6ng ty c6 phdn hoat d6ng
theo giAy chring nhAn dAng kli kinh doanh s6: 0103013346 ngdy 31 thrlng 07 ntun2006 do So k6
. n:.
, a ,
^.i
hoach v?r Dau tu thanh phd Ha NQi cdp. Trong qud trinh hoat d6ng. Gidy
chring nhan dang ky
kinh doanh dd du. c sira d6i nhu sau:
G

i

iiy chtin c-aL1n-dins-WLi nL-de arh,

N6i dung didu chinh
,i.

, L

,

,

,4.

r I I

r

r

,

.

i

i

, I

56: 0103013346 ngdy 12 th6ng 10 ndm 2007

nay oor nganx ngne Krnn ooam va so co pnan
cua c6 d6ng s6ng lQp

56: 0103013346 ngdy 11 th6ng 03 nam 2008

Thay ddi ng?rnh nghd kinh doanh
cira c6 d0ng sang ldp

I

v?r s6

cd phdn

2008 Thay d6i ngdnl nghd kinhdoanh
56: 0103013346 ngdy 21 thring 07 ndm 2010 Thay d6i dia chi tldng kli kinh doanh
rr", ai; r6n didu ld
^i
^,^^^^._.^
Sd:0102005769
ngdy 01 th6ng 1l ndm2012
56 : 0102005769 ngay fZ tft,ang 04 nam 2015 Thay ddi v6n didu lQ
So:0103013346 ngdy l6 thang l0 ndm

,,(

i.i

,^

,

^^
Vdn tlidu 16 cira C6ng
ty ghi tr€n gidy chimg nh4n ddng kf kinh doanh theo thay tl6i lAn
ld: 360 tj'd6ng.

thf

11

Tru sd chinh cria C6ng ty dat tai s6: Tdng 6. Tda nhd APEC s6 14 Ld D4i Hdnh, qudn Hai Bd
Trmg. thanh ph6 Ha NQi. Vi6t Nam
Theo Gi6y chimg nh4n dAng k1i kinh doanh, C6ng ty hoat ddng chir y6u trong linh vuc:.Dich vr,r

tu van dau tu trong vi ngodi nudc; Tu vdn, m6i gi6i, kinh doanh bAt dQng sdLn: Tu vdn v0 qudn lyi
,
r.i
kinh doanh, chren luoc kinh doanh; Nghidn cr?u, ph6n tich thi trudng; Tu v6n mua, b6n, s6p nhflp
doanh nghidp c6 phdn h6a: Tu vdn lip vri qudn lli du an diu tu: Dich vU mdi gioi. x[c ti6n
i
,,
thuong mai; Dich vq to chuc su kiqn, hQi nghi, hQi thdo, tri6n lam; Dich vu quan h6 c6ng chring;
Qudng c6o thunng m4i vA phi thuong mai; Nhrin uy th6c dAu tu; Dich vu d6nh giri hidu qud kinh
t6 du 6n; Dich vu cdm d6; Dich vu riy thric xudt nh{p kh6u; Dai l1i mua, dai lf b6n, k5r gui hdng
r

h6a.

2.

T6m

tit

chinh sich k6 tor{n chii y6u:

NIm tiri chinh
...

i,

r r i.

,i

Ndm tdi chinh bat ddu tu ngdy 01 th6ng

0l

vd k€t thfc vdo ngdy 31 th6ng 12 hdng ndm.

C& s& l$p brio c6o

Biio c6o tdi chinh v6i c6c nguyOn tdc k6 to6n tlu,i
c6c quy dinh tai ciic chudn muc K0 to6n ViQt Nam, HQ th6ng kd toAn ViCt Nam vd cric quy dinh
ve ki5 toan hi6n hirnh tai Vi6t Nam. Do d6. bang can aOi t6 toiin vd cdc brio crio c6 lidn quan vd

';-


CONG TY

co

nprcr

PHAN

Dia chi: TAng 3 tda MACHINCO 444 Hodng Hoa Th6m, Tay H0, Hd NOi
Tel: 043.577.1983
Fax: 043.577.1985

BAo cAo rAr cHiNH
Quj l ndm 2015

THUYf,T MINH BAO CAO TAI CHiNH
Qi€p theo)
k6t qud hoat dQng kinh doanh vd lrru chuy6n tidn td vd v6c sri dung chring kh6ng duqc lap cho
nhftng ngudi kh6ng tlu'J
Nam, vd hon nira, khdng nhdm
mqc dich phAn 6nh tinl hinh tdi chinh, kOt qud hoat dQng kinh
doanh v2r luu chuytin ti€n tQ. pht hop voi cdc nguydn tic vd phucrng phdp k6 torin dugc thua nhAn
chung d c6c nu6c vd th6 chO kh6e ngoii Vi6t Nam.

Ap dung Lugt kii to6n vd cfc Chu6n mgc k6 to6n Vi6t Nam

al.

-

^,i Ke toan
Luat

Trong ndm, C6ng ty da tuan thi Ludt k6 toiin ban hdnh ngdy 17 thing 06 ndm 2003 vd Nghi dinh
kdm theo s6: 129I2004/ND-CP ban hdnh ngdy 31 th6ng 05 ndm 2004 cua Chinh Phir quy dinh
chi titlt vd hu6ng d6n thi hdnh m6t s6 didu cira LuAt K6 to6n 6p dung trong hoat ddng kinh doanh.

b)

i
^, huan

L

,

,

muc ke^ toan

.,

V ret

Nam

Trong ndm, COng ty da 6p dgng Ch6 d9 k6 to6n ViQt nam ban hdnh theo quy6t dinh s6:
15/2006/QD-BTC ngdy 20 thang 03 nam 2006, vd trong pham vi li6n quan; ciic Chudn myc-Kti
to6n Vi6t Nam do BQ Tdi chinh ban hdnh vd c6c vdn bin sria clOi, bO sung, hu6ng dAn thuc hi6n.
Nguy6n

a)

tic ghi nhQn tiiin

vir cdc khoin tucrng duong tii:n

Nguydn t6c x6c dinh c6c khoin tidn mdt, tidn giri ng6n hang
:

..(.

,.:

mat ld klodn ton qu!^ tai Cong ty t4i ngay kdt thfc k]/nam tiri chinh rir c6 su d6i chreu vor
s6 qu! ti6n mdt.
-.i
Ti6n

gti

ngdn hdng ld c6c khoan tiOn gui tai c6o ngan hing cluoc ph6p ho4t dQng hqp ph6p t4i
la
i.a
Vret Nam va duoc dor chreu s6 du v6i c6c Ngdn hdng tai ngdy kdt thric ndm tdi chinh.

Tidn

b)

Nguyen r6c xdc dinh cdc khoan tuong duong ridn

C6c khodn tuong duong tidn ld cric khoAn dAu tu ngin han kh6ng qu6.3 thang c6 khA ndng
chuydn d6i dd dang thdnh ti6n vd kh6ng c6 nhi6u rrii ro trong vi6c chuyOn d6i thdnh ti€n kC tir
ngdy mua ciic khodn dAu tu d6 tai ngdy kdt thtc nim t?ri chinh.

c)

Cic giao dich bdng ngoai t0
.

,. , , J

,

Cdc giao dich bang cdc don vi ti6n td kh6c \rND ph6t sinh trong nAm dugc quy ddi sang VND
theo ti gi6 h6i do6i tucrng tng tai ngdy giao dich. C6c khoan muc tdi sAn vd c6ng no c6 g6c bang
. .i
crrc don vi tren te khac vor VND dugc quy d6i sang VND theo tj' gi6 h6i do6i giao dich binh
quAn tr6n it'ri troong ngo4i tC lidn ngdn hdng cdng b6"rai thoi alem cu6i ndm tdi chinh. Tit ca cac
khodn chenh lech ti gi6 h6i doAi chua thuc hi6n vd di thuc hi6n dAu duoc hach to6n vdo b6o c6o
k€t qui hoat d6ng kinh doanh
Cdc khoin

phii thu

C6c khoin phAi thu duo. c phan 6nh theo gi6 tri u6c tinh c6 th6 thu h6i sau khi tru di du phdng c6c
khoan phdi thu kh6 ildi. Dg phdng phdi thu kh6 ddi duqc l4p vd dqa vdo d6nh gi6 cua Ban Gi6m
d6c vi: cric khoAn ng kh6ng c6 khi n6ng thu hdi.

C6c khodn phAi thu kh6ch hdng, tr6 trudc ngudi brln,
tai thdi didm b6o c6o:

phii thu nQi b0, vd ciic khodn phdi thu khric


CONG TY cO PHAN ApEcr

BAo cAo rAr cHiNH

Dia chi; TAng 3 tda MACHINCO 444 Hodng Hoa Th6m, Tay H6, Hd Ndi
Tel: 043.577.1983

Fax: 043.577.1985

Qu! I ndm 2015

THUYfT MINH BAo CAo TAI CHiNH
Qi€p theo)

r

N6u c6 thdi han thu hdi ho4c thanh to6n du6i m6t n6m ho6c m6t chu kj, sdn xu6t kinh
doanh duoc phiin loai l?r tdi san ngan han.

o

N€u c6 thoi han thu hdi hoac thani toan tren m6t ndm hoac m6t chu
doanh duoc phAn loai lA tei sAn ddi h4n.
Tdng hoic giam s6 du tdi khoan du phdng duoc tinh vdo chi phi quan

l!

k!

sdn xu6t kinh

doanh nghidp trong kj'.

Tiri sin cii rtinh hfru hinh
Tdi san c6 dinh hiru hinh dugc phin anh theo nguydn giA tru di gi6 tri hao mdn lfiy k6. Khi tAi
. siin duo. c brin hay khdng duoc sir dung nta, nguy6n giii vd hao mdn lty kC cira tdi sAn duoc loai
kh6i tdi khoan vn laiil6 ph6t sinh tir viCc thanl lli tdi sdn du. c hach to6n vdo b6o c6o k6t qud ho4t

d6ng kinh doanh.
Nguy6n gi6 cira tdi sdn c6 dinh hiru hinh bao g6m gi6 mua rdi sAn, thu6 nhap khriu, c6c khoin
thuO truc thu vd ciic chi phi li€n quan truc tiep den vidc dua tdi sdn vdo trang thiii va vi tri sAn
sdng sir dung. C6c chi phi ph6t sinh sau khi tii san c6 dinh hiru hinh dd dua vio su dgng nhu:
chi phi sria chta; bdo dudng vd dai tu, thudng du-o. c hach to6n vdo hoat d6ng san xu6t kinh doanh
trong kj, phat sinh chi phi. .Trong truong hqp c6 th6 chung minh m6t c6ch 16 rdng ld c6c chi phi
ndy ldm tdng lgi ich kinh tti tuong lai u6c tinh thu duoc tir vi6c sri dung tdi san c6 dinh hfru hinh
vuot que ti€u chudn hoat dQng cl6nh gi6 ban rldu cria tdi sdn, thi c6c chi phi nay duoc v6n h6a ldm
tang nguydn giri cua t2ri san cd dlnh hiru hinh.
KhAu hao tdi sAn cti ttinh hiru hinh duoc trich theo phuong ph6p kh6u hao dudng thing trong
su6t thdi gian hiru dgng u6c tinh ctra c6c tdi sdn nhu sau:

Tdi sAn

56 ndm kh6u hao

tvlay moc va tnlet bl
Phucrng ti6n vAn
r

tii

nler DI! oung cu quan ty

7
10
3

Tii sin cd tlinh v6 hinh
Tdi san c6 ilinh vd hinh duoc ghi nhdn theo ChuAn muc kC to6n s6: 04- "TAi san c6 dinh v6

hinh", ban hdnh theo quyt5t dinh s6: 149i2001/QD-BTC ngdy 3 I th6ng 12 nlm 2001 vA rh6ng tu
s6: 16112007/TT-BTC gndy 31 th6ng 12 nFm 2007 hu6ng d6n thuc hiOn ChuAn muc tr0n.

Phiin m€m mdy tinh:
Nguy€n gi6 cira phAn mdm mriy tinh. ld toin b6 c6c chi phi md C6ng ty rld chi ra tinh d6n thoi
di0m clua phAn mOm vdo sri dung. Phdn mdm m6y tinh duoc kh6u hao trong 3 ndm.

Chi phi xiy dqng co ben d0 dang:
Chi phi xAy drmg cd bAn dd dang phdn 6nh gi6 rri nhd xu&ng vd m6y m6c rhi6t bi chua duoc
hodn thdnh vi6c xdy drmg vd lAp d{t vd du_o. c th6 hi6n theo nguyCn gi6. Chi phi xAy dmg cdd dang khdng duoc trich khiiu hao cho toi khi cric tiri sdn d6 hodn thdnh vd duoc dua vdLo srl
dung.

n6t aqng sin tldu tu


cONG TY

co

PHAN

lppcr

B;.o cAo rAr cHiNH

Eia chi: Tdng 3 tda MACHINCO 444 Hodng Hoa Thrim, Tay H6, He N6i
Tel: 043.577.1983

Quj' I ndm 20l 5

Fax: 043.577.1985

THUYf,T MINH BAo cAo

TN CHiNH

Qi€p theo)
B6t dQng sdn dAu tu duoc thC hiCn theo nguy€n gi6 bao gdm ciic chi phi giao dich li6n quan tru cli
gi6 tri hao mdn lfly k0.
Cdc chi phi liOn quan dtin bAt e6ng sAn dAu tu ph6t sinh sau khi ghi nhan ban ddu duoc hach to6n
vdo gi6 tri cdn l4i cira b6t dQng sdn dAu tu khi C6ng ty c6 khA ndng thu duoc loi ich kinh t6 trong
tuong lai nhidu hon mric hoqt d6. ng dugc drinh gi6 ban dAu cua b6t d6ng san dAu tu d6.

Khi thanh ljlnhuqng b6n bAt ctQng sdn dAu tu, ch0nh l6ch gifta tidn thu thudn tir vi6c biln tdi sin
v6i gi6 tri cdn lai cua tdi sdn ddu tu iluoc ghi nhQn vdo k6t quA hoat d6ng kinh doanh trong kj,.
ViQc chuy6n tir b6t d6ng san chu sd hftu sri dUng thdnh b6t ddng sdn dAu tu chi khi c6 su thay tl6i
v6 muc dich sir dung nhu cric trudng hqp chir so hiiu chAm dut sri dung tdi sdn d6 vd bit diu cho
b6n kh6c thu€ ho4t d6ng hodc khi ket thirc giai doan xdy dgng. Vi6c chuy6n tir b6t d6ng sAn dAu
tu sang bAt d6ng san chri sd hiru sri dung hay hang t6n kho chi khi c6 su thay d6i vd mqc dich sft
dUng nhu c6c trudng hgp chir sd hiru bat dAu sir dung tdi sin ndy hodc b6t dAu tri6n khai cho muc

dich ban.
Cric khoin

a)

diu tu

C6c khoan dAu tu ngdn

h*

Cric khoan ddu tu ng6n han bao giim: quyAtr sd htu c6c lo4i c6 phit5u; c6ng tr6i; chimg kho6n
niOm ydt c6 tinh thanh khoin cao, c6 the d5 dang chuyOn c6i tnann tldn vd c6 rhdi gian tliu tu du
ki6n ktrdng qu6 m6t ndm. Gi6 tri c6c khodn dAu tu ngdn han ndy duoc x6c dinhtheo gi6 mua
thuc tC.

b)

C6c khoAn dAu tu ddi han

C6c khodn tldu tu ddi han vdo chimg khodn, cdng ty con vd cong ty li6n k6t duoc ghi nhdn theo
giit g6c. C6c khoan lqi nhudn du-o. c phdn ph6i dr loi nhu6n liy kil cria cric cong ty con vir c6ng ty

li€n k6t sau ngdy thuc hi€n c6c khoan dAu
doadr trong kj'.

ff

duoc h4ch toiin vdo k6t qua hoat dQng sdn xudt kinir

Khi thanh ly mdt khoan dAu tu, phdn chdnlr l€ch gifta gia tri thanh

li

va gi6 tri ghi s6 duoc hach

todn vdo thu nhQp hodc chi phi tdi chinh trong kj,.

c)

Du phdng girim gid cdc khorin dAu tu

Dtr phdng giim'giri cria c6c khoAn diu tu duoc trich lAp nhdm phan 6nh ch6nh l6ch gi6m giira gi6
tri ddu tu theo s6 s6ch voi gi6 tri thi trudng tai thdi cli6m ldp b6o crio tdi chinh. Vi€c trich l6p du
phdng duoc thuc hiOn cho timg klodn diiu tu va tung loai chimg kho6n thu6c sd hfiu cua c6ng ty.

Chi phi tli vay
Chi phi di vay bao g6m ldi ti6n vay ng6n han, l6i ti€n vay ddi han, kO cA lAi tidn vay rr6n c6c
Kroan rnau cnl.

Chi phi di vay cluoc hach toen nhu chi phi phdt sinh trong kj, ngoai trir c6c khoAn duoc v6n h6a.
Chi phi di vay li6n quan trUc ti6p d6n vidc ddu tu xdy drmg hodc sdn xuAt t?ri sAn dd dang duoc
tinh vdo gi6 tri cta tdi sAn d6 (du-o. c vdn h6a vdo nguydn gi6 tdi sAn 116). Chi phi di vay duoc v5n
h6a khi c6ng ty. ch6c chdn thu duoc lqi ich kinh t6 trong tucrng lai do sri dqng tdi san d6 vd chi
phi di vay c6 thO x6c dinh dugc mQt c6ch d6ng tin cAy.


cONG TY cO PHAN

npncl

BAo cAo rAr cHiNH
Qu! l ndn 20l 5

Dia chi: TAng 3 tda MACHINCO 444 Hodng Hoa Th6m. Tay Hd. He NOi
Tel: 043.577 .1983
Fax: 043.577.1985

THUYf,T MINH BAO CAO TAI CHiNH
QiAp theo)

Tdi

sAn_ dd. dang ld tdi san dang trong qu6 trinh dAu tu xAy drmg vd tdi sin tlang trong qu6 trinh
s6n xu6t cAn c6 mQt thdi gian dir dai (tr€n 12 th6ng) d6 c6 thO dua vdo sir dung theo muc dich
dinh tru6c hodc d6 brln.

Chi phi chd phdn b6 vir chi phi tr6 trufc diri h4n
Chi phi chd phan b6 duoc trinh'bdy d khodn muc chi phi trd truoc ng6n han hodc chi phi trA
trudc ddi han tr€n bang cdn e6i tt5 toan. C6c khoan mgc ndy duoc phdn b6 trong thoi gian trd
trudc cta chi phi hodc trong khoan thdi gian md loi ich kinh tti du kitin duoc rao ra.
C6c loai chi phi sau tliy duoc hach to6n
. dQng kinh doanh trong thdi gian 2 ndm:

.
C6c

vio chi phi tra tru6c ddi

h4n dri phan b6 vdo k€t qud hoat

C6ng cp, dpng cu xudt dtrng voi gia tri lcrn

khoin phii

tri

nguoi br{n

Cdc khoan phAi tra nguoi biin bao gdm: cac kho6n phai rra cho nhd cung c6p tdi sdn: vat tui hang
h6a; dich vu .... duoc theo d6i chi ti6t cho tung d6i tuong phai tri. Trong trudng hqp vat tu,
hdng h6a, dich vq dd nhQn nhung d6n cu6i kj'v6n chua c6 h6a don thi k6 to6n sri dung giri tam
tinh d6.ghi s6 tri giri cdc khoan. phdi trd cria hdng nhiip chua c6 h6a dcrn ndy. Sau cl6 kt5 toan thuc
hien di6u chinh theo giri thuc t€ k}i dd c6 h6a dcrn.

Ciic khoAn chiOt kh6u thanh torin, giAm gi6 hdng ban cria ngudi b6n cluoc hach todn tuong fng
voi khodn phdi tri c6 li6n quan tl6 ghi giAm s6 no phdi tra phdt sinh ban Thu6 thu nhip doanh nghi6p
Thut! thu n!0n doantr nghiOp trong b6o c6o ktlt qua ho,?t ddng sAn xu6t kinh doanh cia ndm tdi
chinh bao g6m thu6 thu nidp phdi tri trong ndm vd thu6 thu nhQp hoin lai.
Thu6 thu nhdp doanh nghiQp hiin hanh thd hiQn so thu€.ph6i n6p trong ndm tdi chinh theo thuri
suAt tluoc dp dung vdo ngdy kdt thfic nam tiri chinh vd b6t k] btt torin cliOu chinh d5i voi s6 thuC
phii n6p cua nim tru6c.
Thu6 thu nhQp doanh nghiQp hodn lai du-o. c x6c dinh theo phuong ph6p ghi no phdi trd tr6n b6ng
cdn ddi k€ toiin dua tr6n s6 chOnh l€ch tam thdi giira co sd tinh thud cua tdi sdn vd c6ng no v6i
gi6 tri s6 s6ch cria c6c khodn mpc ndy. Tdi sdn thu6 thu nhAp hodn lai vd thu6 thu nhdp hodn lai
phAi trd duoc xAc dinh theo thut! suit du ki6n sE 6p dgng trong ndm tdi chinh md tdi sin thuii thu
nhAp hodn l4i dugc thu h6i hay thu6 thu nhAp hodn lai phii tra dua trCn mrlc thuti su6t c6 hi6u luc
vdo ngdy ki5t thric ndm tiri chinh.

Tdi sin thu6 thu nh{p hodn lai du-o. c ghi nhdn cho c6c khodn chdnh l0ch t4m thdi duoc kh6u trir
vd s6 l5 thu6 chua sir dung trong pham vi chdc chin c6 dri loi nhuAn tinh thu6 trong tucmg lai dd
su dung c6c khoAn chdnh l€ch tam thdi duGi6 tri ghi s6 cira t?ri san thu6 thu nhdp hodn lai duoc xem xdt vdo ngiry k€t thric nam t?ri chinh vd
duoc gi6m dtSn mric chic ch6n c6 thi loi nhu4n tinh thu6 cho ph6p str dung m6t phdn holc todn
b6 tdi san thue thu nh4p hodn lai.

Ngudn v6n chri s& hiru

a)

V6n dAu tu cira chir sd hfru


cONG TY cO PHAN

BAo cAo rAI cHiNH
Quj' I ndm 2015

ePncI

Dia chi: TAng 3 tda MACHINCO 444 Hodng Hoa Th6m, Tay H6, Ha NOi
Fax: 043.577.1985

Tel: 043.577.1983

THUY6,T MINH BAO CAO TAI CHiNH
(fi€p theo)
V5n dAu tu cira chtr sd hiru duqc ghi nhan tr0n so s6 thuc t6 v6n g6p

b)

un

Iuc
nnan co^.,

C6c c6 tric tri cho c6c c6 phi6u tu ddi phdi hodn tri duoc ghi nhan ld mOt khoan no phii trA tren

co sd ddn tich. c6c c6 tric kh6c dugc ghi nhan ld no phii tra trong kj/ c6 tric duoc c6ng b6.

Lgi nhuan sau thu6 thu nhdp doanh nghiQp c6 th,3 duqc chia ra cho c6c c6 d6ng sau khi dugc D4i
n6i cO a'Ong phd duy€t vd iau khi triin ta-p cdc qu! du phdng theo Dii'u lQ C6ng ty va ciic quy
dinh cua phlp luQt ViQt Nam. Co tuc dugc cdng bd tu phdn lgi.nhudn chua phan phd_i dua trdn ty
lQ sd hiru hqp phip cira timg c6 d6ng. Lgi tric chia cho c6c c6 tl6ng hang ndm do k€t quA ho4t
;G ,6n-*"6i ft"h'dounh kh"6,rg uu ql ry670% lsi nhufln v?r kh6ng rust qud 100% v6n c6 phAn'

c)

Nguydn tic trich ldp cdc qu! 1u loi nhurin sau rhu6

C6c

qu! cira Cdng ty duqc trich t{p tu lqi nhudn sau thu6 nhu

o
o
o
o
o

Qu! khen thufrng
Qu! phric loi

.
.

Lna

Qu!

1%

- 10%

l%-5%
1%

dAu tu ph6t tri6n

- 15%

Qu! du trt tdi chinh

0%-5%

Qu! du phdng vi6c ldm

0%- 5%

A ,

t t^

5% -70%

co tuc co oong

Tang v6n di6u

16

sau:

5% - 70%

dich danh

Trich c6c qu! tir lgi nhuQn kh6ng vucrt qu6 30% lqi nhu?n

Ghi nhin doanh thu
Doanh thu dugc ghi nl?n khi c6ng ty c6 kha ndng nhan"tluoc cac loi ich kinh t6 c6 thd x6c dinh
dugc mOt c6ch chic ch6n. C6c di6u kiQn ghi nhan cu thd sau ddy cf,ng phdi du-o. c dAp ring tru6c
khi ghi nhQn doan thu:

a)

Doanh thu ban hing

Doanh thu ban,hdng duoc ghi nhin khi pnan ton rui ro vd lqi ich g'n lien v6i quy6n so hiru hdng
h6a dd dugc chuy6n sang ngudi mua.

b)

Doanh thu cung cAp dich vp

Khi c6 th6 x6c dinh rluqc k6t qui hqp d6ng
v?ro

mQt c6ch

chic ch6n, doanh thu

s6

dugc ghi nhdn dua

mric d0 hoan thdnh c6ng viQc.

N6u khdng th6 xric rfinh- rluoc k6t qua hqp d6ng mQt c6ch ch6c ch6n, doanh thu s6 chi duoc ghi
nhdn o muc c6 thd thu h6i duoc cdc chi phi da ghi nhan.

c)

Tidn iai, bdn quyOn, c6 tirc vd lgi nhudn

duo. c

chia:

Tidn lai, tidn ban quy6tt, cd tric vd loi nhu6n duoc chia dugc ghi nhin khi C6ng ty c6 kha n6ng
thu du-o. c lqi ich kinh tt5 tu c6c giao dich tuong rlng vd doanh thu duoc x6c dinh tuong d6i chdc
chan. iidn'lai tluoc ghi nhan tr€n co sd thdi gian vd lai su6t timg kj,. Tidn ban quydn duoc ghi'

-.

10

cONG Ty cO pHAN

apncr

Dia chi: TAng 3 tda MACHINCO 444 Hoang Hoa ThAm, Tay H6, Ha
Tel 043.577
Fax: 043.577 .1985

.1983

Noi

BAo cAo rAr cHiNH
Quj' I ndm 2015

THUYf,T MINH BAO CAO TAI CHiNH
Qi€p theo)
nhQn tr6n co sd ddn tich phir hqp voi hqp ddng. C6 tfc vd loi nhuAn duoc chia duoc ghi nhQn k:hi
c6 d6ng dugc quy6n nhan c6 ttc hodc c6c b6n tham gia g6p v5n vi6c g6p v6n.
ThuO ho4t ddng

C6c khoan thanh to6n cho thu6 .ho4t d6ng doanh theo phuong ph6p duong thtug dga trOn thdi h4n cria hqp tl6ng thu6.
Cric b6n li6n quan
.

C6c b6n dugc coi ld li6n quan n6u mQt bOn c6 khA ndng ki6m soilt ho{c c6 6nh hudng d6ng k6
d6i v6i bdn kia trong vi6c ra quy6t clinh v0 ciic chinh s6ch tdi chinh vd hoat t10ng.

Cic

srp

ki$n phft sinh sau ngiy k5t ttrric niOn

dQ

k6 tofn

C6c su kidn phdt sinh sau ngdy kh6a s6 kC ro6n md cung cAp thOm thdng tin vii tinh hinh tai
chinh cira C6ng ty tai ngdy kh6a sd k0 to6n ("c6c sq ki6n tli6u chinh") duo. c phAn 6nh tr6n b6o
crio tii chinh. Cdc sU kien phrit sinh sau ngdy kh6a s6 k6 toan kh6ng phdi ld cdc su ki6n didu
chinh duoc trinh bdy trdn thuy6t minh bdo crio t2ri chinh n6u trong y6u.
Cdc chi ti6u ngodri bing

cin aiil t5 toin

Cdc chi tidu ngodi bdng can d6i kC toitur, nhu duqc dinh nghia trong He th6ng K6 to6n Vigt Nam.
duo. c trinh bdy d c6c thuy6t minh thich hqp cta c6c b6o c6o tdi chinh ndy.

Sii du bing kh6ng
C6c khoAn mpc hay s6 du du-o. c quy dinh trong c6c miu b6o c6o cria. H0 th6ng f6 toan Vi-et Nam
kh6ng thd hi6n tr0n c6c b6o cao tai chinh thi dugc hi6u ld c6 sd du bdng kh6ng.

Phin loai l4i'
Mgt

tdi khoAn trong b6o crio tdi chinh ndm 1ru6c clugc phAn lo4i i4i cho pht hqp v6i su trinh
bdy b6o c6o tdi chinh cria ndm nay.

s6

1l


cONG TY

co

PHAN

apncr

BAo cAo rAr cHiNH
Quj l ndm 2015

Dia chi: Tdng 3 toa nhd MACHINCO 444 Hoitng Hoa Thiim, Tay Ho, Hd NOi
Tel: 043.577, 1983
Fax: 043.577.1985

MAus6sog-nN
BAN THUYET MrNH B^4.o

cAo rAr cHiNH

,..t
.
ep tneo)

(

J

Tiin vir c:ic kho6n tudng tluorrg tiin
NQi dung

Ti6n m4t t4i qu!
Ti6n

gti

ngdn hdng

Cdc khodn tuong duong ti€n - Ti€n

gii

c6

k!

hqn

T6ng cQng

4

Eiu tu ngin

0l/01/2015

I,102,81i,855

t39,177,823

35,909,842,176

|,433,612,475

50,000,000,000

9,000,000,000

87,012,6s4,031

10,s72,790,298

3r/03/2015

0U0t/2015

h4n

NQi dung

C6 phitiu C6ng ty C6 phAn th6p Dinh Vfi

4,533,025,000

4,533,025,000

C6 phi6u C6ng ty CO phAn APECS

2,987,200,000

2,987,200,000

1,130,000,000

I,130,000,000

Cd phi6u C6ng ty CP

TMDV&XNK Hii Phdng

Cd phi€u C6ng ty CP

DT&XNK Foodinco

Co phi6u Cong ty CP

Diu tu Phrir trien X6y dung t DIC.I

C6 phitSu c6ng ty CP Len Hd D6ng
C6 phi6u NH TMCP Hdng

Hii

Cd phi€u NH TMCP ViQt Nam Thinh Vugng

Cd phi6u Cdng

ty

CP xdy dgng s6 2

Cd phi6u C6ng

ty

CP Hd n6i

Milk

Cho vay 6ng Trinh Quang ThuAn
, .i.,.^

,.,

-.1 gui ti6t kiem kj, han tren 3 thiing
Tien

Uy thric DT C6ng ty CO phan APECS

Tiing cQng

5

3l/03/2015

Dq phdng

701,190,000

701

999,950,000

999,950,000

413,250,000

413,250,000

4,105,000

4, r 0s,000

1,030,000

1,030,000

1,472,000

1,472,000

8,865,500,000

8,865,500,000

5,000,000,000

5,000,000,000

265,519,589

265,519,589

,r

90,000

24,902,241,589

24,902,241,589

3t/03t201s

01/01/201s

2,521,214,000

2,521,274,000

2,521,27 4,000

2,521,27 4,000

giim giri diu tu ngin h4n

NQi dung
56 du tai dau kj,
Tdng dg phdng trong kj,

s6 au cu6i

6

ty

C:lc khoin phdi thu

khic

NQi dung

3t/03/2015
Page 12

01/01/2015


cONG Ty

co pHAn epncr

BAo cAo rAr cHir
Quy I ndn 20

Dia chi: T6ng 3 tda nhd MACHINCO 444 Hodng Hoa Th6m, Tay Hd, Ha NOi

Tel: 043.577.1983
Fax: 043.57't .t985

Mius5sog-n
BAN THUyET MrNH BAo
(iiip theo)

ci.o rAr cHiNH

LZi phdi thu

Phii thu c6 nhdn
C6ng ty CP kho6ng sen Chau A TBD
Co6ng ty CP Chrl.ng kho6n Cnau jffrai

678,500,0(

45,566,778,902

38,625,778,3(

386,000,000

386,000,0(

Binh Duong

5,678,500,0(

Cong ty CP Tdp dodn ddu tu Vipt phuong

102,000,000,000

Phai thu kh6c

7

678,500,000

9,460,337,816

4't2,500,6c

Chi phi trd truoc nsin han
N.6i

dung

Sit du

diu

nI

g

phin

b6

S6-Ou cudi

t<

Chi phidi lhu€ vin phdns
56 au cu6t t
8

Tdri

sin nsin han kh6c

31103/2015

d
Tam r?ng

37,760,088,771

K:i qu):. kli cugc ngdn

9

Tii sin

39,121,187,353

10,000,00r

t7

hfru hinh

c5

NQi dung

Nguy6n

16,835,510,11

1.36 | .098 5Rl

ki

du cu6i

Sd

han

0t/01/20r

Tdng cQng

gif

56 du cl6u nam

1

,537,360,605

r,s37,360,60:

Giiim trons ndm
!.-^i, ou cuot

l(y

-

1,537,360,605

-

t -<32 160

60.

-DoGii tri hao mdn
56 du ddu nam
Khdu hao trong
^i
Do

,

ou cuof

Gi6

tri

ki'

918,094,564

kj,

918,094,564

38,434,015
-

956.528.579

-

619,266,041

33,434,015

-

q{6
cdn I4i

56 du d6u nam

Page 13

619,266,041


BAo cAo rAr cHiNH
Quj' I ndn 2015

CONG TY CO PHAN APECI
Dia chi: Tdng 3 tda nhd MACHINCO 444 Hodng Hoa Th6m, Tay H6, Hd Ndi
Tel:043.577 .1983

Fax: 043.577.1985

MAu sii

BAN THUYf,r MrNH BAo

..: .,
(rrep rneo)

s

og -

nx

cAo rAI cHiNH

-

s6 au cu6i

-

tri

l0 Tii sin cd tlinh v6 hinh
NOi duns
Nguy6n

-

580,832,026

Phin

mAm

miv

580,832,026

tinh

Tiing c6ng

gif

(lu oau nam

52,888,000

52,888,000

52,888,000

52,888,000

5() (]u oau nam

s2,888,000

52,888,000

ki

52,888,000

52,888,000

5c)

s6 au cu6i

Gif tri

t

hao mdn

Sd du cu6i

s6 du cu6i t
11

Chi phi xiy drlng co bin dfr dang
NQi dung

56 tIAu

Chi phi phft
sinh trong ki

nlm

. 132,212,117,478
Trung tam TM Th6i Nguy€ 38,158,460,209
KCN vua

vi

nh6 Da HOi -

Chung cu Vdn Phir

s6 ou cu6i try

t32,772,221,841

560,1 10,363

38,158,460,209
789,5 50,83 5

789,550,835

DA Chg Tam Da

5,422,785,603

5

,.^-. ^.1
l\.L N t,rem -.I nuy

3,3 s 8,53 1,023

3,358,531,023

TTTM Bic Ninh

1

DA Quy Nh
,127 ,t 69 ,47 I

1

,422,7 85 ,603

,127 ,169,47

|

18,711,326

18,111,326

DA TP COng nghQ cao Hd.

I,128,806,976

|,t28,806,976

C6c DA Kh6c

I,670,210,108

1,670,210,108

T6ns

12

Diiiu
chinh giim

C0ns

183,886,343,029

560,110,363

-

184'446,453'392

Diu tu vio cdnq fy con
Gi6 tri dAu tu
N6i

duns

Ti

16 SO

hfru

3t/03t2015

0lt0l/20r5

c6ng ty c6 phan DAu tu APEC Th6i Nguy€n

84%

68,709,239,105

57,8t5,234,640

Cdng ty C6 phAn DAu tu APEC Land Hu6

55%

35,431,059,978

35,236,177,098

Page 14


BAo cAo rAI cHiNH

,_.-:.€ T1 CO PHAN APECI

l= --' . =: i

Quy I ndm 201 5

tda nhd MACHINCO 444 Hoang Hoa Thdrn. T6y Ho, Hd NQi

Fax: 043.577.1985

u6us6noq-lN
BAN THUYET MINH BAO CAO TAI CHiNH

...1

,

(uep u,eo)

100% 5,647,000,632 5,634,610,632
99% 6,000,000,000
21,569,000 4,0q!,0!0
99%

Cdng ty TNHH 1 TV Ch6u A TBD Bdc Ninh
Cong ty C6 phdn Dnu tu APEC Tric Duy€n

CdngtyCPApecHdNam
T6ns

13

c6ns

115'814'868'715 98'62!'022;10

DAu tu vdro C6ne ty Li0n doanh, Li6n k6t

Gi6 tri tIAu tu
N6i

dune
lj

Ban quan

Ti

l€ Sd htru

Truong DH Tu thuc DNA

23%

C6ng ty CP DAu tu tdi chinh Qu5c t6 vd phdt tri€n

20%

3U03t2015
575,000,000

0ll0l/2015
575,000,000

27,789,390,000

21,189,390,000

28'364'390'000

28'364'390,000

Cdng ty CP Kho6ng sin ChAu 6 Thdi Binh Duong

T6ns

14

DAu

cdns

tu dii han khric
Ghi chri

Ndi duns

C6 phi6u Cty CP Ddu tu B6t dQng sdn Hd Noi (C'LAND)

T6ng

15

cdns

3t/03t2075

0u0tn0t5

40,334,400,000

40,3 34,400,000

40'334,400,000

40,334'400'000

Tinh hinh thuc hi6n nshia vu al6i vdi Nhi nu6c
Ndi

duns

56 du tlAu

Thu5 GTGT dugc kh6u
,( ^-^-,tnue u

lu I

Thu6

vi

cric

il

\

oau vao

khoin phii

nflrn

Tdns trong

ki'

Giim trong

k]

56 au cu6i

ty

trir
3,t59,152,670

3,266,027,784

106,875,114

nQp nhir nudc

Thuii GTGT

Thu6 TNCN

dRq

ot71t1

-,i
I nue mon Dal

T6ns

c6ns:

15,806,166

248,693,930
4,000,000

485,937,423 75,806,166 252,693,930

Page 1 5

313,049,659

(4,000,000)
309'049'659


cONG TY cO PHAN

apncr

BAo cAo rAr cHiNH

Dia chi: T6ng 3 tda nhd MACHINCO 444 Hodng Hoa ThAm. Tay Hd. Ha Noi

Tel: 043.577.1983

Qu;i I ndm 201 5

Fax: 043.577.1985

Maus6Bog-DN
BAN THUYf,r MrNH BAo

,..: .,
(uep rneo)

15.1 Thu6 Gi6 tri gia
,^,,L,,,4

cAo rAr cHiNH

ting

C6ng ty n$p thu€ gid tri gia tAng theo phuong phrip khdu tru voi thue suet thue gi6 tri gia l6ng theo quy d inh cua
phrip luQt hiPn hdnh

15.2 Thu5 thu

nhip doanh nghiQp

. ^ thud
.. ,( thu
.. nhd-p
.

C6ng ty n6p
doanh nghiQp v6i mfc thu€ sudt 25% tr6n lgi nhudn chiu thu€
^

a

Thu6 thu nh{p doanh nghiQp hiQn hdnh
it

-,
Thue
thu nh4p doanh nghiQp hiQn hdnh phdi trd dugc x6c dinh dga tr€n thu nh{p chiu thu6 cfia nim hiQn t4i. Thu
nhdp ch iu thu6 kiec voi thu nhdp duoc bdo ceo tren Bdo crio k6t quri hoat ttQng kinh doanh vi lhu nhdp chiu thud
kh6ng bao g6m cdc khoan muc thu nhip chiu thue hay chi phi dugc khAu trir cho muc dinh tinh thue trong cdc
ndm khric vri cing khong bao g6m cdc khoan mpc khdng phdi chiu thu6 hay khdng tlugc khdu trir cho mgc dich
,,,
t-,
t.
tinh thud. Thu6 thu nh{rp doanh nghiQp hiQn hdnh phdi tri cta C6ng ty dugc tinh theo thud sudt tl6 ban hdnh tl€n

ngdy k6t th'ic kj, k6 toan nam

k6 it6n quf
nim 2015

L[y
Quf I/2015

NOi duns

Lgi nhuin/(6) thuAn trudc thu5

I

28,512,599,516

(62,318,223,400)

Lgi nhuin/(6) didu chinh trudc thu6

28,512,599,st6

(62,sr8,223,400)

L6 nim tru6c chuyiln sang

28,512,599,516

62,318,223,400

Cric

k}oin

tliAu chinh tnng/(giim) lqi nhuin/(16;

Thu nhQp tu hoqt tlQng khong th6c diCn n6p thue TNDN

Thu nh$p chiu thu6 udc tinh nIm hiQn hinh
Thu6 TI{DN phdi

16.2

tri

cu5i

ki

Tinh hinh bi6n tlQng v6n c6 phin trong nim nhu sau:

Qu{ I/2015

Nim

V6n dAu nlm

264,000,000,000

264,000,000,000

V6n c0 phAn tdng trong ndm

100,000,000,000

Viin c6 phin cu6i nlm

364,000,000,000

NQi dung

CO

2015

264,000,000,000

tuc lgi nhu4n da chia

16.3 C6 phiSu
NOi dung

56 luong c6 phi6u dAng
ji

kf

ph6t hinh trong

kj'

.:

-- phrit hdnh trong kj,
^t,
So lugng c6 phi€u tld

3t/03/2015

0t/0tn0t5

10,000,000

26,400,000

0,000,000

26,400,000

r

Page 16


cONG TY cO PHAx

apecr

BAo cAo TAI cHiNH
o1^i I hnw 2n I s

Dia chi: T6ng 3 tda nhd MACHINCO 444 Hodng Hoa Th6m, Tay H6, Hd Ngi
Tel:043.577.1983
Fax: 043.577.1985

Mius6B09-DN
BAN THUYfT MINH BAo

cAo TAI CHiNH

@6p theo)

Cd phi6u hqn chd chuydn nhuong

; ,.; - ruu nann
^^,
JO rugng co pnleu oang
Ci)

phi6u thaong

Cd phi€u hqn chii chuyen nhuong

Menh giri cd
Todn bQ

sO

10,000,000

26,400,000

36,400,000

36,400,000

26,400,000

26,400,000

10,000,000

10.000 ttdng/c6 phi6u

ph i6u:

c6 phi6u thudng cria C6ng ty hi€n nay dang duoc giao dich tr0n sin HNX

NQi dung

nlm

Qu{ I/201s

Doanh thu cho thu6 l4i

Vin

2015

phdng

Doanh thu B6t d6ng san dAu

tu

T6ng cQng:

l9

Gi6 v6n b:ln hing h6a

vi

cung c6p dich vq

L[y
NOi duns

k6 il6n

nim

Qu{ U2015

quf

I

2015

Gi6 v6n hoat
T6ng cQng:

tO

Oounn,nu

nou,U0on,Ut"ntnn
,-;r

NQi dung

Qu*

I/2015

16 u6n

nr'

nnm 2015

Ldi dAu tu chfng kho6n
Lai ti6n gui, tidn qho vay

21

247,258,849

Lai dAu tu g6p c6 phAn

3

T5ns cgns:

32,122,258,849

1,875,000,000

247,258,849

3

1,875,000,000

32,122,258,849

Chi phi tiri chinh
NOi

L[y

duns

Quf

k6 it6n

Y2015

quf I

ndm 2015

Hodn nhdp du phdng

Chi phi lai vay

t8,799,925

Page 17

I

a 700 0?<


BAo cAo rAI cHiNH
Qu! | ndm 201 5

c6

PHAN APECI
Dia chi: TAng 3 tda nhd MACHINCo 444 Hodng Hoa Th6m, Tay H6, Hd N6i
CONG TY

Fax: 043.577.1985

Tel: 041.577.1983

m6us6noq-lN
BAN THUYET MINH BAO CAO TAI CHiNH

(iip

22

Chi phi qufln

lf

doanh

theo)

nghi€p

---

Vin

Chi phi d6 dnng
L nr

l1y'

lQ

969,634,453

969,634,453

38,434,015

38,434,01i

_

410,000

phi

Chi phi dich vu mua ngodi
Chi phi kh6c

23

201

phdng

pnl Knau nao

Thuii, phi vd

-.- --,
nim

t/2015
Chi phi nhAn vi€n quin

[6

410,00(

2,286,020

2,2&6,02(

80.094.920

80.094.92(

Thu nhip khic

L[y

k6 tl6n

quf I

LIY

k6 il€n

quf

Ch€nh lqch d6nh gi6 l4i Tdi sin

25 Lii

co bfln tr6n c6 phiiiu

I

Lqi nhuin phdn b6 cho c6 a6ng pn6 tlong
-

Lgi nhudn thuAn trong nam

Lqi nhuin thu$n chia cho c6 a6ng ptr6 ttrOng

S6 tuqng c6 phi6u ph6 th6ng binh

- ^1.
50

lUO.

ng

,l

CO

,.;

pnleu oau nam

, .l

,.

,

^
mua lai trong nam
- So lugng co phieu binh qu6n

';.Lei

ctr

bin lr6n

28,5t2,599,511

28,512,599,516

28,512,599,51t

26,400,000

26,400,00

10,000,000

10,000,00

quin trong nim

4;

- 56 luong cd phi6u binh quAn ph6t hdnh trong nam
i

28,512,599,516

cd
Page 18

BAocAorArcHiNH

coNG TY cO PHAN APEcr
Dia chi: Tang 3 toa nha MACHINCO 444 Hoeng Hoa Th6m, Tay Hd, HA NOi
Fax: 043.577 .1985
Tel: 043 .577 .1983

Qt! I
wtAu s6

ndm 2015

n os - nx

BAN THUYET MINH BAO CAO TAI CHiNH
@6p rheo)
18 thdns 04 ndm 2015

xfroAxrnudx

r\

I

i

t,

I

Page 19