Báo cáo tài chính công ty Mẹ quý 4 năm 2015
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BAO CAO TAI CHINH
C NGTYME
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MAu sdB 01 - DN
(Ban hanh fteo thong ru s6 200t2014trt-
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NAM 2015
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euf 4 NAM 2015
22/lA2Ol4 ci,a Bd mrdng BTC)
cnixs
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I- Ddc didm hoat ilong crla doanh nghiQp
C6ng ty C6 phdn Ddu tu vd Ph6t tri6n Du
kik
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s6 0303614496
Ngdnhn
an
HA
g Th6i Binl Duong giay chrmg
nhan dang
. Me si5 thu6 0303614496
kinh doanh:
- Kinh doanh nhd
- Dinh gi6 , tu vAn, m6i gi6i, quang c6o, d5u gi6, quan t! b6t dQng sdn
- San giao dich bAt d6ng san
- Dautuxay d g cqsqhatang khu ddn cu, khu c6ng nghi€p, khu d6 th1
- Xdy g c6c cdng trinh giao thdng, c6ng nghiQp, ddn dung, thriy lqi, rliQn
- San xu6t mua brin vit li€u xdy dlmg
- Dau tu xay d g co so ha t6ng khu ddn cu, khu c6ng nghi€p
- Mua b6n vat tu thi6t biphqc vU ng giao th6ng van tai
- Thi nghiem vat teu, ki ta chat luqng c6ng rrinh khdng do cdng ty thi cOng. ci6m s6t thi
cdng xdy dpg cdng trinh giao ng (ciu, duong bQ )
.
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g . Khai thric 96
kii
khi , kinh doanh kh.ich s4n, nha nghi, in u6ng tai tru sd )
.
Dai
lf
du lich. Di6u hdnh
du lich . Dai
lj
brin v6 m6y bay
tow du lich . Dich !'u h5
tq
liCn quan di5n qudng bri va t6 chuc tour
.
* Dia chi h! sd chinh : 3ll21 Kha Van CAr Phudng HiQp Binh Chrinh,
,
Qufln Thi duc, Tp. HCM
* Viin didu 1€ : 482.906.290.000 d
@6n tram tlim muoi hai ti, chin tr lC sAu trieu, hai tl6m chin
muoi ngrin ddng ) . V6n thuc g6p d6n thqi dii:m 31/1212015 D 482.906.290.000 d
II/. KV KS Toi.N , DoN !'I TITN TE sII
D
G TRoNG KT,
ToAN
.
1
2.1
K'
k6 to6n : tir ogdy 0l/01 vd k6t th6c vdo ngdy
2.2 Don v! tidn tQ sir
3
t/12 ndm duo.ng lich
d{ng trong ghi ch6p kii to6n lA I ddng ViCt narll (VND)
3.1 Ctd aQ k6 toen rip aung
22/12t2014 cua Bd tnrong BQ
Tdi
nl
.
3.2 Tuy6n b6 vd vi6c tuAn thri chuAn mgc k5 to6n
chuAn
vi
ch6 d6 k5 todn : C6ng ty dd 6p dr,rng c6c
k6 toAn ViCt nam vd c6c vdn ban hu6ng d6n chudn muc do
hi€n chuAn rnuc
vd
dO
kii to6n hien hanh .lang dp dung
NM nudc ban hd.nh. Cac b6o
.
3.3 mnh thric k6 torin dp d{ng : Chtmg tL ghi s6
Iv. cAc cHiNH sAcH Kf ToAN crrtr ytu Ap DUNG :
4.1 Nguyon tic ghi nhfn c6c khoin ti6n vi c{c kho6n tudng aluong tian
diu tu ng6n han c6 thoi han g6c khdng quri
dE dang thdnh c6c
ba
g , c6 tlnh thanJr khoan cao, c6 khA ning chuy6n tt6i
luqng tidn xric dinh vd kh6ng c6 nhiAu rui ro trong ctruy6n A6i
A
tidn
.
Nguydn tdc, phuong phap chuy6n d6i c6c ddng tidn khdc
C6c nghi€p vu kinh tii ph6t sinh bAng ngo4i t€ tlugc quy d6i ra ddng ViCr Nam theo
binh qudn li€n NgAn hang do Ngar
hane
fi
gi6 giao dich
nudc c6ng b6 t4i thdi di6m ph6t sinh nghiep 4r. Tqi thdi
di6m cu6i nim c6c khodn muc tiAn t€ cd g6c ngoai
t€
quy ddi theo
ti
gi6 binh qu6n li0n ngdn
chinh.
4.2 Nguy0n
tic
ghi nhgn hing tdn kho
Hdng t6n kho tluqc ghi n}lan theo gi6 th6p hon
kli
kC
gita gi6 v6n
hiQn
t4i vd gi6 td thuan c6 th6 t
dd l6p du phdng cho heng hu h6ng, l6i thoi vd cham 1u6n chuy6n . C6ng
khai thuqng xuyen dii hach torin heng tdn
kio vdi gili tri
ty 6p dung phuong ph6p
xec dinh theo phuong ph6p binh quAn gia
quyAn.
4.3 NguyCn
tic ghi nhin vi khdu
hao tiri sin c6 dlnh
Tdi san c6 cii dinh crla COng ty duoc h?ch to6n
theo
dn gi6, khdu hao, vd gi.i
ri
cdn lai
.
Khau hao tai san cd dinh cria cOng ty duoc thuc
gian udc dnh htiu ich cta
hi
san nhu
sal
hien
o phucng phdp tluqng thAng tong suijt thdi
.
cta vAt kiCn tnic
- M6y m6c thi6t bl
- 25 n6m
6- 12 t\iin
-
6-10ndm
- Nhd
l0
cng tien van tai , ffuydo dAn
- C6ng cp dpng cu quan
li,
tai san
kh6c 2 -
6 ndm
4.4 Nguyon tic ghi nhin vir khdu hao bdt dQng sin tliu tu
TSCE lih6c cira c6ng ty.
4.5 Nguyan
tic ghi nhfn
c6c
khoin iliu tu
Kioan diu tu vdo c6ng ty con, c6ng ty
tii
chinh
IiCn k6t duo. c ghi nllan theo gi6 gi5c.
Loi nhu{n thu}n duoc chia
tu c6ng ty con, c6ng ty lien k6t phat sinh sau ngdy diu tu duoc ghi nhAn vdo bdo c6o ki5t qua ho4t dong
kidr doanl.
Dg phdng gi6m gi6 dAu tu duqc l6p vdo thdi diiim
k:hoan
cu6i
D
si5
ch€nh l6ch gitra gi6 g6c cua c6c
tu duoo hach to6n trCn s6 k6 toan ldn hon giA tri thi trudng cria chtng tAi thoi didm tdp du
phdng.
4.6 Nguy6n tf,c ghi
Chi phf
di
nhin vt v6n h6a cic khoen chi phi iti vay
dugc ghi nhan vdo chi phi ph6t sinl trong nam ngoai tnl ciic khodn dugc viSn h6a do
v6n h6a vdo nguy€n gi6 tai sdn
4.7 Nguy0n
tic
ghi nh{n
vAr
.
phAn b6 chi phi
tri trutc
pMt sinh vd viCc k6t chuy6n c6c khoAn chi phi ndy vdo chi phi san xu6t, kinh
do
klk6totuti
4.8 Nguyon
cua nhiAu
k6
k'
hach toAn trong mdt nem tai chlnll hoac mot chu kj, kinh doanh n€n
o.
t
t6 chua ph6t sinh nhmg dugc tihh tru6c vao chi phi tra tlu6c vAo chi phi san
xuit, kinh doanh k! ndy cho
ti5
k!
tfc ghi nhan chi phi phei ha
Cec khoan chi phi
thuc
cua cric
nim tai chinh hoic mot chu kj kinh doanh .
toAn sau tuong m6t
sar xuAt, kinh
do
cdc d6i tugng chiu chi phi de dam bao
kh6ng gey dot bii5n cho chi phl s6n
xuit, kinh doanh
khi
c6c khoan chi tra
pMt sinh
. ViCc hach to6n c6c khoan chi phi phai
tra vao chi phi san xuet, kinh doanh trong kj' phai
vd chi phi pb6t sinh trong
4.9 Nguy0n
k'
tlgc hien theo nguyen tic pht hap gita doarh thu
.
tic ghi nh{n v6n chri s0 hiru
gi6
gi6 c6 phiiiu khi phrit hanh c6 phi6u ba ddu, phat henh b6 sung ho?c rii ph6t
Thdng du
v6n
c6 phdn duqc ghi nhan theo s6 chCnh lech lon hon giiia
Lgi nhuan chua phen ph6i ld
s6
lqi nhuan tir
te phdt
cO phiCu
c6c hoat dong cria doanh nghiQp sau
thue TNDN cua nam nay vd c6c khoan didu chinh do 6p dung hdi t6 thay d6i
hd
va menh
qui
.
khi O chi phi
chinl
s6ch kC to6n ve
dieu chinh hdi t6 sai sdt fong y6u cia cec n6m h.udc.
4.10 Nguy6n
tic vir phuqng phip ghi nhan doanh thu
Doanh thu brin hang
ghi
Doanl thu brin hdng dugc
- PhAn
cho
ltu rui ro vd loi ich
ng
vd
khi ddng thdi th6a min cdc didu ki6n sau:
gin lidn vdi quydn sd
san pham hoac hang h6a tld dugc chuy6n giao
mua;
lj
- C6ng ty khdng cdn nim giA quydn quan
hdng h6a nhu nguoi sd
htu hang hda hoar quydn
kidm
so6t hang h6a;
- Doanh
thu
c
xic dinh nrorg d6i
- C6ng ty da thu duoc ho4c
sC
ch6c
thu
chin;
loi ich kirlh
t6 tr) giao dich b6n hang;
- X6c dinh dugc chi phi 1i6n quan dCn giao dich brin hang
Doanh thu cung
Doanh
thu
c
dich vu
giao dich vd cung c6p dich
qr
duo. c
ghi nhan khi k6t qua cia giao dich d6 dugc xric
dinh mQt cdch dring tin cd-y. Truqng hqp giao dich vd cung c6p dich
doanh thu duoc ghi nhan trong kj. theo k6t quA
d6i ti! toan cua
ty
(4) didu kiQn sau
-
w li6n
phin cdng vifc dd hoirn
d6n nhidu
thiLnh vdo ngdy
:
C6 k1\d nEng thu duqc
loi ich kinh
t6
tu giao dich cuag cAp dlch ru tl6
Xdc dinh dugc phAn c6ng vi€c d6 hoan thdnh vdo ngdy ldp Bang c6n d5i ki: to6n
XAc dinh duqc chi phi
pMt sinh cho giao dich vd chi phi d6 hoar thdnh giao dich
.
Doanh thu hoet dong
tli
chitrh
hoat d6ng tdi chinh kh6c duqc ghi nhen khi th6a mdn ddng thdi hai (2) didu ki6n sau:
- C6 khandng
thu
thi
l{p Bang cAn
K6t qud crla giao dich cung c6p dich vq dugc xdc dinl khi th6a man t6t ca b6n
CO .
cung c6p dich 4r d6
kj
c
loi ich kinh
te
r giao dich d6;
,
-
Do
thu dugc x6c diah tuong d6i chic chin.
Cd tuc, lgr nhuen duqc chia, duoc ghi nJr6n khi c6ng
lSi
ty
c quydn nhAn c6 tr?c
hoic dugc quyAn nhfln
an hl viec gdp v6n.
Thu Dh$p khdc bao gdm cric khodn thu tir ciic ho?t d6ng xay ra kh6ng thudng xuy€n ngoai c6c hoat
,
d6ng tao ra doanh thu gdm
- Thu vC thanh
-
t
li
TSCD, nhuqng b6n TSCD
hu duoc cdc khodn no phai thu dd x6a sd
- Kloan ng phai tra nay
-
:
Thu c6c kho6n
mit
thue
chu duoc ghi
rini
vdo chi phi
kj,
c
ting thu nhap
c gi6m, dugc hodn
lai
- CAc khoan thu kh{c
4.11 Nguyon
tic vd phuoTg ph{p ghi nhan chi phi tii chitrh
thu hoet d6ng tai chinl )
.
C6c klrcan chi phi duoc ghi nhAn vdo chi phi
- Chi phi ho{c cric khoan
15
lien quan
tii
chinh g6m:
diSn cdc hoat dQng ddu
tu
tii
chinh
- Chi phi cho vay vd di vay v6n
- Chi phi gdp v6n li€n doanh , li€n kr5t, 16 cbuy,ln nhuqng
chrmg khoria , 16
4.12 Nguyon
p
sinJr
khi bdn ngo4i
tQ, 16
c
t'i gie h6i do6i
g khorin ngin han , du phdng giam giA
.
tic vi phuong phdp ghi nh{n chi phi thu6 thu nhap doanh nghiep hien hArnh, chi
phi thu6 thu nh6p doanh nghiQp hotn l4i
Chi phi rhud thu nhap doanh nghiep hien hAnh
thu nhap chiu thud trong nim
vi
thud thu nhap hoan
til viCc ghi Dhan thud
hi
sd rhud thu nhdp doanh nghi6p ph{i n6p rin}r trCn
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Chi phl thud thu nhap doanh nghiep hodn lai
g lai phdt sinh
h
rhu
h
.
sd fiud thu nhap doanh nghiCp s6
fiap
phii n6p trong
hoan lai phei tra trong ndm, hodn nhAp
da dudc ghi nhAn fi] c6c Dim tnJdc
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