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100

49,057,580,773

30,222,353,336

I. Ti~n va cac khoan tll'O'ng dll'o'ng tien

110

3,258,411,681

1,457,849,029

1. Tien

111

3,258,411,681

1,457,849,029

Chi tieu

d~lJ narn

TAl SAN

S

123

-

-

III. Cac khoan phai thu ng:in han

130

32,860,566,165

23,204,669,806

1, Phai thu ngan han cua khach hang

131

2,645,229,702

2,925,229,702

2. Tra truoc cho ngU'cYiban ngan han

132

23,395,016,364

12,452,257,364


2,506,894,61~\

7,896,051,478

2,506,894,614

-

149
150

5,042,551,449

~

152

3. Thue va cac khoan khac phai lhu Nha nuoc

153

-

-

4. Giao dich mua ban lai trai phieu Chinh phu

154

-


-

-

'1 jJhai thu noi bo dai h,;111

214

-

-

s. Phai thu ve cho vay dai han

215

-

~ Phrii thu dai han khac

216

-

['. rN "hong pha; tho da; han kho do;

219

don vi true thucc

10,043,425,925

-

-

11.

-

509,369,082

625,904,802

509,369,082

625,904,802

qia

222

2,061,989,731

2,061,989,731

- Gia tri hao rnon lOy k~

223



,


224

-

-

225

-

-

226

-

-

227

-

-

- Nguyen gia


-

-

IV. Tai san dO>dang dai han

240

-

-

241

-

-

242

-

-

2. Tai san co dinh thue tal chinh
- Nguyen gia
- Gia Ir! hao

man



-

2. Dau lu' vao conq ty lien k§l, lien doanh

252

-

2,700,000,000

5,400,000,000
-

-

3. Dau Ill' gop von VaG don vi khac

253

4. Dv' phonq dau tu' tai chinh dai han

254

-

-

5 Dau lu' narn giO' oen nqay dao han



4,633,266,062

4,017,521,123

4,558,188,062

3,942,443,123

-

-

-

-

4, Tai san da: han khac

268

5, LO'i Ihe lhuonq rnai

269

TONG CQNG TAl SAN

270

56,900,215,917

9,218,799,019

1. Phai Ira ngU'cYiban ngan han

311

9,854,602,032

4,046,019,519

2. Ngu'&i rnua Ira tien truoc nqan han

312

11,483,254,967

1,360,654,256

:l, Thue va cac khoan phai nop nha nuoc

313

1,636,193,639

1,111,579,374

I'

~'1 Phai Ira ngU'&i lao dong


316

-

-

317

-

-

318

-

-

319

i 10, Vay va no thue tai ehinh ngan han

320

~

321

Dl,l' phonq phai Ira ngan han


-

-

7. Phai tra dai han khac

337

8. Vay va no thue tal chinh dai han

338

-

-

9. Trai phieu chuyen doi

339

-

-

10. Co phieu

340

-


33,593,308,488

31,046,980,242

I. Von chu 50> hLi'u

410

33,593,308,488

31,046,980,242

1. Von gop cua chu 50> hLi'u

411

30,079,360,000

30,079,360,000

- Co phieu pho thong co quyen bieu quyet

411a

-

-

411b



(17,000,000)

3. Ouyen chon chuyen doi trai phieu

413

-

-

4. Von khac cua chu sa hLi'u

414

-

-

5. Co phieu quy

415

-

-

6. Chenh Ii;!ch danh gia lai tai san

416


chua

phan ph5i

292,764,795

-

A8

421

3,238,183,693

691,855,447
691,855,447

421a

691,855,447

- LNST chua phan phoi ky nay

421b

2,546,328,246

v6n


430

-

-

1. Nguon kinh phi

431

-

-

2. Nquon kinh phi da hinh thanh TSCEl

432

-

-

TONG CQNG NGUDN VON

440

N(JU'o'iHip
bi~u
b
•

Quy 3 nam 2015

DO'n vi
Chi tieu

Mii
so

Thuyet

B

C

A
I. Doanh thu ban hang va eung cap

.?i~.'~..~'.V.

Lily k~ tir elfiu niim
cufii quy nay

Quy3

minh

Nam nay
1

y.!:~?

..·I··[9Tii'ii'i.i?ii..g~·p..vfb~n..iifiiig ..v~··
..·

.

}9

??~.???~!..?~?~.?

11

··

cung dp dich vu (20 = 10- J 1)

VI.27

20

1.?~9.~.:??????.?. ~.!.~.!§~.:~.?\~.?~ ~.~?g.~:?~.I.?9.~.3.
.

7,171,718,049

712,824,739

17,683,582,370

3,523,228,872


- Trong d6 : Chi phi lai vay

~.?:??~ 3..,~~.?,.3..?I.?.3.~? ?.'..~?.?..9.~???.?
..
~.~.:?.?.I.pq.~ .}.,.??2.?.3.~? 1??:?q?_,?~(j.

23

:·:·s.:·:~i;i:~i;:r::~?;;::~:~!i::::::::::::::::::::::::::::::::::::::.
::::~:~::::::::::::::::::::::::::::::::::
::::::::::::::::?':!:§'J~§;gi.~:::::::.:::::::::::::::::::::::::::::::::::::
:::::::::::j~:?:;~:!::o.::o.~~~::
.::::.:':::::::::::::::::::::::::::::::
9. Ch.i.I~ll.i
..q.~~.ll..I~..??~.I.l!~..I~~~:.i~.P.

Js....

.?~~?~~.7.:??g

J??:??.?.2.~?

I.:7.?q.,.~.~?:.q.S..I ????~.??~~.??..

10. Loi nhuan thu1n nr hoat d(lng kinh

.??~ll.l.l..Q9.~~~.~.~Z.
..I..~.~~!
..~..(~~.~Z..S.!.L 3..9
.1..1.:..!..I.I~I


(1,243,609,098)

613,574,934

2,940,665,837

1,092,318,739

·..·..· ·i·2j·6·4·;-i'S·S · 43'4·;6'8'6:·4'8:5·..· ·j·3·S',·26iiz7..·
.

·f7:t:9i"ii·i1·u~ii·sa·i.i
..tilu~·'tii'u··ii'ii'~i)·doiinii'
nghi~p (60 = 50 - 51)

..
60

766,628,986

··1·8~··L~·i··~~:·b~·;~··t;:@·~··~6··pi~·i@·~~··(·*)·· ··7·0'···

Ngu·o·jI~p bi~u
(Ky, ho ten)

..

238,719,576


Quy 3 nam 2015
DO'n vi tinh : Dang
Ma

Chi tieu
A
l.LU"UCHUYEN TIEN TU l-lOAT DQNG
KINl-lDOANH

sa

B

Liiy I{~til" ailu nji m d~n ellai qui' nay

Thuyet minh 1--~-----'-----'--"---"----1
Ky nay
Ky trutrc
1
2
C

···r:·Yi~·ii··iFii.i··ti("b~n·h~·iig;··cuii·g··c~p··d·!c"ii··v~"v~"""""

.

doanh thu khac

35,330,663,711


······"Li1u·ch"iiy€i1·tI~ii··ihufi·'.1··tCi·rio~t·(j9ii£kTiih···

P~:?~?!~?!.:.?..~.!)
(I.?9?1..!?~.?.'.~.3..3.).

U~?.!gQgPQ9.),
(!_~??9.~g.'.Q?~)
~~..~.!~~.!.:.??~

7

(3,589,582,710)

iT:CUU·c·i~UY"EN··TTEN·"f(Jj::i6AT"·8·0"N"(j·············· 20

(2,128,828,673)

doanh

3,242,264,000

.

J!.?????s.~?!.~.?..I).
P.?~:.?~.~.:~.?~_)
..(???.3.~}:~~
..1)
.
?,.:9.9.:.?.9.9.:9.Qg.
(348,713,869)

xs Hirong Phoug, Huyen A Luoi, Tinh Thua Thien Hu~

BAO CAO TAl CHiNH
Cho Qui Ill ndm 2015

kdl thuc ngay 3010912015

TIIUYET MINH BAO cAo TAl cHiNH Qui III NAM 2015
(Cac Thuy€I minh

nay la b(j phdn

h9'Pthanh

va can duac doc tl6ng thoi voi cdc Baa cdo tai chinh)

1. D~c oi~m hoat oQng
Cong ty C6 phan Khoang san Vinas A Luoi (sau day goi t~t la "Cong ty") ducc thanh I~p thea Gi~y
chung nhan dang ky kinh doanh 56 3103000271 (rna 56 moi hien nay la 3300529819) do So' K~ hoach va
£>ftutu Tinh Thua Thien Hu~ dp ngay 21/1/2008. TLrkhi thanh I~p d~n nay, Cong ty da 8 Iftn di~u chinh
Gi~y chung nhan dang kY kinh doanh va Iftn di~u chinh gftn nh~t vao ngay 08/12/2014. Cong ty la don vi
hach toan doc I~p, hoat dong san xuat kinh doanh thea Luat Doanh nghiep, £>i~u I~ Cong ty va cac qui
dinh phap Iy hien hanh co lien quan.
Cong ty duoc chap thuan niem y~t c6 phieu ph6 thong tai So' Giao dich Chung khoan Ha NOi thea Gi~y
chung nhan s6 196/2010/GCNCP-VSD
ngay 10108/2010 voi ma chirng khoan la ALV. Ngay giao dich
dftu tien cua c6 phieu Ia 17/09/2010.
Nganli Ilglr€ kinlt doanlt chink
•



Pha do;

•

Ban buon 0 to va xe c6 dong

•

Ban buon nong, lam san nguyen lieu (trir g6, tre, mra) va dong v~t song;

•

Ban buon may m6c, thi~t bi va phu tung may khac;

•

Ban buon kim lo~i va qu?ng kim lo~i (khOng bao g6m ban buon yang, b~c va kim lo~i quy khac);

•

Ban buon v~t li~u, thi~t bi I~p d~t khac trong xay dl,rng;

•

Ban buon t6ng l1Q'P;

•

Tr6nab rt'.rngva cham s6c rtrna'

kY k~ toan

6 thang oftu n5m 20 15 (b~t dftu tLr ngay 01/01/2015 va k~t
Trang:7


CONG TY CO PHAN KHOANG SAN VINAS A LU'OI

xs Huong Phong, Huyen A Lucri, Tinh Thua Thien Hu~

THUYET MINH
(OIC Thuyit minh

BAocio TAl CHiNfl
Cho Qui III nom 2015 Mllluic ngay 3010912015

BAo cAo T AI CHiNH Qui III NAM 2015

nay la b6 phdn

hap thanh va c6n duac doc tl6ng thai vai coc Baa coo tai chinh)

Bon vi ti~n t~ dung d~ ghi s6 k€ toan va trinh bay Bao cao tai chinh la Dong Vi~t Nam (VNO).
Nien d9 k@toan bilt d~u ttl' ngay 01 thang 01 va k€t thuc vao ngay 31 thang 12 hang narn.
Bao cao tai chinh va cac nghiep

VI,I

k@roan diroc l~p va ghi s6 bang Dong Vi~t Naill (VNO).


•

Phai thu khach hang la cac khoan phai thu mang tinh ch§.t thirong mai, phat sinh tir cac giao dich e6
tinh chat mua ban giua Cong ty va nguo'i mua;

•

Phai tim khac la cac khoan phai tim khong c6 tinh chat thuong mai, khong lien quan o~n giao dich
mua ban, nQi bQ.

Cac khoan no phai thu ducc ghi nhan thea gia g6c tnr di du phong no phai thu kh6 doi. Du phong th§
hi~n phan gia tri du ki~n bi t6n th§.t tai thai eti€m cuoi ky k~ toan et6i voi cac khoan phai thu da: qua han
thu h6i tren 6 thang hoac chua d~n thoi han tim h6i nhung khach no da: lam VaGtlnh trang pha san, dang
lam thu tuc giai th€, mat tich, bo tron, ... Viec trich i?p du phong thuc hien theo huong d~n t?i Thong tu
s6 228/2009/TT-BTC ngay 07112/2009 ella BQ Hi chinh.
Cac khoan no phai tim ducc Cong ty thea d5i chi ti€t thea d6i tuong, ky han g6c, ky han no con lai va
thea nguyen t~. Cac khoan 11Q"
phai thu la khoan muc tien t~ c6 g6e ngoai t~ thl duoc danh gia lai thea ty
gia mua tai thoi di€m eu6i ky ella ngan hang thuong mai noi Cong ty thuong xuyen giao dich.
4.4 liang t611klto
Hang t6n kho duoc ghi nhan thea gia th§.p hen giua gia g6c va gia tri thuan e6 th€ thuc hien (ILlVc.Gia
g6c hang t6n kho bao g61l1chi phi mua, chi phi che bien va cac chi phi lien quan true tiep khac phar sinh
d~ c6 duoc hang t6n kho a etia di€m va trang thai hien tai. Gia tri thuan co th€ thuc hien la gia ban u6c
tinh trlJ di chi phi Lr6e tinh o€ hoan thanh hang t6n kho va chi phi u6e tfnh cfin thi~t cho vi~c tieu tlW
ch(1I1g.

-

,;

ngtrong ky phat sinh, tnr khi thea man
di~u kien diroc von hoa thea quy dinh cua Chu§n rrurc k~ roan "Chi phi di vay".
Chi phi di vay lien quan d@nkhoan yay rieng biet chi sCI'dung cho muc dich d§u tu, xay dung hoac hinh
thanh m('>ttai san CI,!th~ cua Cong ty thi duoc v6n h6a vao nguyen gia tai san do. £)6i voi cac khoan von
yay chung thi s6 chi phi di yay co du di~u kien v6n hoa trong kY k@toan duoc xac dinh thea ty I~ v6n hoa
d6i voi chi phi lily k~ binh quan gia quyen phat sinh cho viec d§u tu xay dung hoac san xuat tai san do.
Vi~c v6n h6a chi phi di yay se tarn ngirng lai trong cac giai dO~lI1rna qua trinh dilu nr, xay dung hoac san
xuat tai san do' dang b] gian doan, tnr khi sir gian dean do la dn thiet. Thoi di~111cham dut viec h6a hoa
chi phi di yay la khi cac heat dong chu y@udn thi@t cho viec chuan bi dua tai san do clang vao slr dung
hoac ban da hoan thanh,
VOIlcltti sij' hiiu

4.9

V 6n g6p cua chu so hiiu duoc phan anh s6 v6n thuc t~ da gop.
Thang dir v6n c6 phan ghi nhan khoan chenh lech gilla rnenh gia c6 phieu va gia phat hanh c6 phieu.
LQ'i nhuan sau thue thu nhap doanh nghiep (khong bao gom lai chenh I~ch ty gia clo danh gia lai cac s6
du tai ngay k~t thCICky k~ toan) duoc trfch lap cac quy
ngtai chfnh duQ'cghi nMn khi doan11thu dnqc xac djnh mung d6i ch~c eh5n va c6
kha nang tim dU'Q'cIqi ich kinh t~ tlr giao djch d6,
y'

Ti~n lai dUQ'cghi nMn tren

y'

C6 t(rc va Iqi nhu~n dU'Q'cchia duQ'cghi nMn khi Cong ty duqc quy~n nh?n e6 tlrc ho~c Iqi nhu~n
tlf vi~c g6p v6n,

CO"

s6 tho-i gian va lai su§.tth~rct~,

4.11 Cia van Iziing brill
Gia v6n va khoi'm doanh tim tuung (mg duqc ghi nh~n d6ng tho-i theo nguyen t5c phLIhqp

Trang:11

-

{1


105.000.000
8.526.500.000

105.000.000
8.526.500.000

1.713.626

14.532.000

8.633_213_626

8.6-$6.032.000

7. Hang t6n kho
30/0912015

VND

VND

Nguyen li~u, v~t li~L1
Thanh ph§m

927.195.858

766_094.299

1.391.572.299


(Cac Thllyif minh nay lit b(Jphdn h9P thanh va can G£WCG9CGang thoi voi cac Bao cdo fai chlnh)
Chi phi san xu§t, kinh doanh do dang
CQng

996.896.910

327.693.926

7,896.051.478

2.506.894.614

8. D..r phong phai thu ng~n han kho doi
01/0112015

30/09/2015

VND

VND
Du phong cho cac khoan no phai thu qua han
Ci)llg

1.812.893.527

818.849.260

1.812.S93.527

818.849.260

S6 delu ky

2.061.989.731

~.061.989.731

2.061.989.731

2.061.989.73 J

1.513.775.409

1.513.775.409

38.845.240

38.845.240

Mua sam trong ky
G iam trong

S6 eu6i

ky

ky

Khiiu hao

S6 cl§u ky

(Cdc Thuyet minh nay fa

b9 phdn hop thanh va c6n duac

ape aimg tho! voi cdc Bdo cao tat chinh)

S6 c1§.u ky

548.214.322

548.214.322

S6 eu6i k)'

509.369.082

509.369.082

12. Tai san dai han khac

Cono

. '"

30/09/2015

01/0112015

VNO


::::

14. TlIU~

va cac khoan

9

phai nQp Nha nutrc

Thu~ GTGT phai 119P
Thu~ thu nhap DN
Thu~, phi va cac khoan phai 119Pkhac

CQng



101.133.964

1.280.849

26.780.354

13.527.668

11.527.448

65.851.263

65.851.263

Cty CP Vinashin Petro

Phai tra, phai 119Pkhac

to

649.810.368

108.000.000
Trang:15

~


CONG TY CO PHAN KHOANG SAN VINAS A LUG1

VND

Uii vay du tra

o

141.447.654

CQug

o

141.447.654

17.
a.

V6n chii sohjlu
1l5i ehi~u bi~n dQug cua v6n chu so' hflu

Bang

V6n ollu tu

S6 duo t~i
01/0112014

~-

Hinertrona

13.504.23S.44i

903.493.636

369.422.892

1.296.463.4 72

2.569.380.000

200.000.000

92.764.795

691.855.447

31.046.980.242

1:2..829.380.000

~
)

sa du tai

30.079.360.000

01/01/2015

200.000.000

cua

Quy dl}' phoug

30.079.360.000

200.000.000

92.764.795

691.855.447

31.046.980.242

2.546.328.246

2.S46.328.246

3.238.183.693

33.593.308.488

v6n (lfiu tu ella chu so' hfru

ce dong ph6 thong sang l~p

30/09120l.S

01101/2015


N

1

I

~
~


SAN VINAS A t.tror
Lucri, Tinh Thua Thien Hu~

CONG TV CO PHAN KHOANG

xs Huang

Phong,

Huyen A

THUYET MINH BAO CAO TAl CHiNH

kif

Cho Qui I11nQm 2015

BAa cAO Tril CHiNH
thtu: I1goy 3010912015



30109/2015

0110112015

VND

VND

691.855.447

LQ·jnhu~n sail thu~ Tim nh~p doanh nghi~p

1.296.-163.472
691.855.-147

2.546.328.246

Phan ph6i cac quy

QUjI d6u
Ql~jj

til'

/.296.-/63.-172
1.296.463. -172

phat tricin


S6 lily

Quy nay

k~ ttl'

afin

niim d~1l c1I6j qll)'

nay

Nam nay

Naill truce

T6ng doanh thu
+ Doanb thu nr Hf) thuong mai
+ Doanh thu til' Hf) SX eta
+ Doanh thu nr Hf)6ng XD

Niim nay
VND

VND

VNE>

9.688.017.545



Trang:17


CONG TY CO PHAN KHOANG

SAN VINAS A

BAo ceo TAl cHiNH
Cho Olli Ill ndm 2015 kit thtu: ngay 3010912015

i.tror

Xii. Huang Phong, Huyen A Lucri, Tinh Thira Thien Hu~

THUYET MINH BAo cAo TAl CHiNH Qui III NAM 2015
(Cac Thuy€t minh nay la b9 phdn hop thanh va can duac t19Ct16ng thai voi cac Baa cdo tai chinh)

20.

Gift v6n hfmg ban

Quy nay

S6 lfiy k~til'

21.

Doanh thu hoat d

sau thu€ trong
Quy nay

ky

sa liiy k~ nr d~u niim d~n cu6i
qU)' lIay

Tang IQ·jnhuan 1

Xu Huang Phong, Huyen A Lucri, Tinh Thira Thien Hu~

THUYET MINH BAO CAO TAl

BAocso TAl CHiNH
Cho Qui Ilf ndtn 2015 kif thtu:ngay 3010912015

cHiNH Qui III NAM 2015

(Cdc Thuyir minh nay la b9 phdn hap thanh va c6n tJU(JCdoc tJ6ngthoi voi cdc Baa cao fai chinh)

f)i~u chinh cac khoan thu nhap
chiu thue
- Didll chinh fang
- Didu chinh giam
Tang thu Dh~pch]u tbu~

806.977 .880

251.283.764

2.940.G6S.837

1.092.318.739

806.977 .880

251.283.764


- TN chill tl1U~ ella HE) khac khong
dtroc huong L1'U dui thu~
Thu~ thu nh~p doanb nghi~p
- Xac dinh t11ll~TN ON 25%

294.066.584

109.231.874

12.5M.188

434.686.485

138.268.327

766.628.986

238.719.576

2.505.979.352

954.050.412

766.628.986

238.719.576

2.505.979.352

954.050.412


qui' nay

LQ'i nhu~n sau thu~ TNDN
Cac khoan aieu chinh tang hoac
giam LN k~ toan
+ Cac khoan aieu chinh tang

+ Cac khoan di~u ehinh giam
LN hoac 16 phan b6 cho CE)
SO' hiru CP pill, thong
C6 phieu ph6 thong dang luu hanh
binh qual] trong ky

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766.628.986

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Phong, Huyen A Lucri, Tinh Thua Thien HlI~

THUYET MINH

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BAa cuo TAl CHiNH
Cho Qui III n6m20J5

MI thuc ngay 3010912015

CHiNH Qui III NA.M2015

(Cdc Thuyet minh nay la bi) ph(1I1 h9'P thanh va dn tJu9'C doc tJ6ng thoi voi cae Baa cao lai chinh)
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255

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