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Dia chi: 36 l8 ng6 44, ph6

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BAo CAo TAICHINH HoP NHAT QUV I
Cho nim tii chinh k€t thnc ngdy 31 thdng 12 nin 2016
Bing cAn d6i kt5 todn hqp nhit (ti6p thco)
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Th6ng ru s6 202/2014/TT-BTC thay th6 cho phan XIII - Th6ng tLL s5 I6t /2007/TI-BTC ngiy I I thnng t 2
nam 2007 cira 86 T:ii chinh hudng din ldp vd trinh ba) 860 c6o t?ii chinh hqP nhit theo C rusn mu! le roon
ViCt Nam sd 25 "B60 calo tli chinh hop nh6t vd k6 to6n c6c khoan ddu tu vdo c6ng tv con". Crc Th6ng tLr
ni)' c6 hieu luc dp dung cho ndm tdi chinh bii ddu vdo boiic sau ngdy 01 thdng 01 niln 2015. Tap dodn 6p
dgrg cric chudn muc kd todn, c6c Th6ng tu ndy v,i crc th6ng ru khrc hudng din rhuc hi6n chuin muc k6
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Dia chi:.56 l8 ngo,1.1. ph6 DLic ciang, phua'ns Thuqng Thanh. Quan Lons BiCn, rhanh ph6ltd r.\Oi
BAO CAO TAI CHINH HOP NIIAT QT]Y ]

3l thirg

Cho Danr tdi chinh kat thirc ngay

hoal dong kinh doanh h!,-p nhat qui I ve lGn Bdng can d6i ki! toen ho-p nh6t quli I (thudc phin v6n chLi so
iriu). Loi ich cia c6 d6ng khdng kiiim soit bao g6m giri tr.i ciic lo. i ich cna c6 d6ng khong ki€m soJr rai ngr)
hop nhit kinh doa h tran ddu vd phdn lqi ich cia c6 d6ng kh6ng ki61n solt trong bien do|lg cua rou chu su
hilu ke tiL ngdy hop nhar kinh doanh. Cdc khoan 16 phdt sinh tai c6ng q, con duoc phan bo tuong tng \ d i
phan so hihL cr'rr cO d6ng ki6ng ki€m sorit, k0 ca hudng hop sO 16 d6 ldn hnn phin so hrru cira c6 d6ng
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w cd pHnN BOr GrAr vA H6A cHAr Dfc

crANG

Dia chi: 56 l8 ngo 44, pl6 DLic Ciang, phuorg Thumg Thanh, Qudn Long tsiCn. th:iM ph6 Hi Ndi

BAo cAo r,\r cHiNH HoP NHAT eui r
Cho nrm tiichinh kil lhnc nciv 3l thdns 12 niln 2016
Bin thu\€t minh Bro cio tai clinh lti

'OOi vdi ho-p cl6ng mua bdn ngoai te (hqp ddng mua bdn ngoai t€ giao ngay. hop ddng ki han. hop d6ng
tuong lai. ho.p d6ng quy€n chon. hop d6ng hoin da,i): tj gin ki k6t rong hop ddng mua. trin ngoai tC giiia
C6ng O vd ngen hing.
. D6i \'oi no phii thu: ti gid mua cr:ia ngan heng rhuong mai noi C6ng qr chi dinh kh6ch h:ing thanh to6n rai
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dich ph6t sinb.
. D6i voi c6c giao dich mua sim t:iisan hodc ciic khoan chi phi duoc thanh ro6n ngay b.rng ngoar ri
lkhung
qua cdc tdi khoin phdi trii): tj, gii rnua cira ngiin hdng thuorg mai noi C6ng r,"- thuc hiCn rhanh to6n.


cjc khoen dtl ph,,n q phai rhu L ro tloi. Du phdng phei thu
kh6 ddi ciia oic khoan cho vay duoc ldp cin cLi v?io du ki6n mic t6n thdt c6 th6 xay ra.
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cdc chinh s6ch n?i),.
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vd didu chinh cho cric thay cl6i trong phin lni ich tf6n tdi san thuen cira c6ng ty li6n kdt sau ngay d?iu tu. Neu
loi ich cira Tap do?rn trong kho6n 16 cia c6ng ty li6n k€t ldn hnn hoic biog gii rri ghi s6 citra kloirl dilr tlr

thl gid td khoen d?iu tu duqc irinb b?1y tr6n Bdo cro rii chinh hop nhir
c6 cic nghia vlr thuc hien thanh to:in thay cho c6ng ty li6n ker.

qLryi

I ln bing kn6ng

tr.n khi Tep dodn

oi Baoc.ror:ri rhrnrr L,'n-hrlqu) | c..r
Tap dodn. KIli chiih shch k6 todn cua c6ng ty li6n k6t kh6c voi chinh sich k6 to6n rip dung th6ng nhit trong
TAp dcin thi Beo cio 1ii chinh cira c6ng ty ]i€n k6t sC c6 nhftng di€u chinh thich hop rru6c khi sir dung cho
r icc 'iiu Beo c;o aichirhLop h:ir qr1l.

B;.'.dolci .hinh



Vi

H6A CHAT DUc GIANG

Dia chi: 56 18 ngd 14. ph6 Dnc Giang, phuorg Thuong ThJnlL. Quan Long Biel. rhanh pho Hd N6i

BAo CAo TAI cHiNH HOP NHAT QUi I
Cho nim iii chinh kat thnc ngd) i I thang 12 ndm
Bdn thuv€t minh Bno clo tiri chinh (liCD rheo)

l0l6

.

PhAi thu cia khdcl hdng pban enh ciic khodn phdi thu mang lir1h chrit thuong rrqi ph6t sinh tir giao
dich c6 rinh chit mua bdn gifta C6ng !- vn ngudi mua Le don vi doc lAp vdi Cong l), beo gom ca eir
.h.arr p ei h'l \e ri;n bi:n lr:rnB \dar
u) rl,rc cnod.r, \ i^ha..
"1.:r..
Phdi thu khdc phdn 6nh c1lc khoin phii thu kh6ng c6 tinh thuong mai,

.

Du phdng phdi thu kh6 rldi

',1.:rr no oa,

.


i\o

D6i v6i nq phai thu chua qui han t ranh torn rrhung kho cu khr rrl]ng thU loi: can cir v,Lo du kiiin muc
t6n fi61 de lap du phdns.

6.

Hing t6n kho
l:ling t6n kho duoc xric dinh ben co so giri go(. Cid goc hang t,'n khn bao gom chi phi mua vd chc chi phi
lien quan truc ti6p kh6c phrit sinh di: c6 duqc lrarLg lon l. ro o allr drenr \ a tra g rllai hiOn tai.
Gid g6c hing t6n l(ho aluoc xiic djnh nhu sau:

.

\lr.)cr 'dr liirr.

Langhoa: broaonrchi pl)rr-u1
tqng thii hien tai.

\".dcchi phi ti;n qr."r rfu, tiet k Jcph"r

.Ir

de

cd ctLoc hdng t6n kho o dla ali6n1 ,'ir

.

lrnhrhan brogorrih.phr

vi

t'i

Drr phong g a r gir l,r_S ror Jlo d'roc l;p cno Llrng Ina. lllng ron llro .o gia gor l,r. lro.'.r 5ia tri rh-rir .o
thuc hi6n dlLoc. TEng. gien s6 du dp phdng gialn gi6 haLng tdn kho cA phdi ttich lap rai ngc) kdt thuc k) ke
l .a dUd( !lr IJ rac.ia rorr . i:rg oa,r.
"rr

-.

Chi

pli rli lruo(

Chi phi tril1fu6c bao gdm cic chi phi thlrc t6 da phdt sinh nhung c6 li€n quan d6n k6t qua hoat dong
xuit kinh doanh cLia nhidu k! kO 1oin. Chi phi tra tru6c cua COng tv bao ga'rn c6c chi phi sau:
( tttri!

t . rl

nB

!tl

C:rr cont c. . tl..r,s c. daduarir..uJrrn5d.:ocolranboraocriplrr
gian pharr b6 kh6ng qu6 2 ninr.
Chi

sen

16 ndo phrit sinh do viec thanb lj deu dvoc lrnh \ tro thU nlrip hc\ chi thi trong nin.

ki

khoin lai

Tii sri

cd dinh huu hinh duqrc khiu hao theo phucrng phip dLrdng thimg dua tren thdi gian hiru dung udc
rir'lr. S. n. m .h:r. hro cua cac l.ii tri . 'n
J rrL hurr hrn\ rlu .rrr:
Loai tii sen c6 dinh
l0

c

lirl

6-25
2 - t0

Nhd cira. vet kiOn tnic
Mdy moc vA thi6t bi
Phuong ti6n vir t,ii. tru),an dan
I nrer Dr. oung c! quan rl

ld

v.


.an co dinh \
^

rrhLrct< lapdoa Jrcr'i -:r.o iFnqua lflr.,ieprci d.,,.. lrnc.
bao gdrn: tiSn chi ra dd c6 quyan sir dunts drt. (hr phr eho der bu, g :rr phong rr:rt bing, san lip mirt bing. l-A
phi truoc ba... Quydn sir clgng d6t duqc khiu hao theo phuong phdp dLrdng th;ng thco thdi gian giao dit
(diln nirn 2061).

QI\en ..r Jring drr la toarr o^.acclri

p)

Ch dng tfinh ph,tn n;
Chi ph l'. q,randencacchro grrinhoh,nmdrnm;yrrrrllh,n-phdi l-mor bqp'ingirr kar,'p -n
cirng c6 1i€n quan dLroc \'6n hoi. Nguy6n eii cLla pl;n mim rni) lnh la ioan bd erc chi phi mii Tap dodn dA
chi ra linh den thdidi6m dua phin mim !Ao su dUlq. Phirr rndm md1 trnhduorkhiuhaotheophuongphdp
duong rhitnc rront 5 nitn.
10, Chi phi iiy dqng co bAn d& dang
Chi phi

bm dd dang phin dnh cio chi phi li6n quan truc tiep (bao g6rn c:i ohi phi lai vay c6 lien
s:ich k6 tonn ci a Trp dorn) den ci! rai san dnng lro|g qL i tfinh xay dLrng. ndy m6c
lhre oi danglipdit dephucrurhc -ucdihr.ln \ rar.rhcllrr,e \aquan j cdr,g rrlru ch l.lrr lrenqrrantlivi6c sia chiia tii san c6 dinh dang thLrc hi€n. Cric tii sin ndy duoc ghi rlhAn theo gia goc \ a khdng d!Lo! r|nh
khiu hao.
quan

Ben

xa-v dung co



Cic khodn n(/ phii tr6 vn chi phi phai

BiCn, fiAnh ph6

HaN6i

tri

Cdc kloin no phdi til v:r chi phi phdi tra dLrcrc ghi nhiin cho s6 tldn phdi tri lfong tuong lai lien quan ddn
hd g haa v:i dich vu da nhen duoc. Chi phi phei tue dugc ghi nhen dua lren chc oc tinh hop 1i, vi s6 tiin
phii lrd.

Vidc phAn loai cdc khodn phni tra ld phai rra ngLrdi bin. chi phi phdi ha v,i phai tra kl6c duoc thfc hign theo
nguycrl tac sau:

'

li

Phai tra nguiri bin phan 6nh c6c khorin ph:ii tra mang linh ch6r thuong mai ph6r sinh
giao dich
rrua hdng hria. dich vu. tei san v:r ngudi bdn l:i ddn vi doc lap v6i C6ng ty. bao gdn] ca cec khoan phiii tra
khi nhap khau th6ng qua ngudi nlan ir)' thac.

.

Chi phi phdi nd phdn 6rh cdc khoan phdi tue cho hdng h6a, dich vLL da nh6n duoc tt nglLdi bdn hoac
da cung cip cho nguoi mua nhung chua chi ffe do chua c6 h6a alon ho4c chua clLi ho so, tui ligLr ki toan r r
cic khoarl phai hi cho ngudi lao dQng vd ri€n luong nghi phdp, chc khoan chi phi san xuat, kinh doanh phdi

in

ci phin

Thdng du r6n cd phin cluoc ghinhdn thco.o chinh liclr grira gia phar hnnh ra m6nh gid c6 phi6u khi phdt
hdnh lnn driu. ph6t hinh b6 sung, chenh lech giiia gi6 t6i ph6t hdnh vi gii tri s6 sich .u. .o phieu quj \a
c6u phin v6n cira trrii pbi6u chuydn d6i kli ddo han Chi phi truc ti6p ii6n quarr d6n r
c6 phidu
tii phdt hdnh c6 phi6u qu! duo-c ghi giin thing du r'5n c6 phAn

ri

Khi mua lai

iic phit hinh

br, :ung

phit hinh. khoan t13n tra bao gdm ca cec chi phr iien qurn dcn giao dich
ghi nh6n ld c6 phi6u qu! vi duoc phan dnh la m6t khoan gian trir trong v6rr chLl so hnu- Khi t6i ph6r
hrinh. chdDh l6ch giiLa gi6 trii phit hdnh vi gin s6 sdch cira c6 phiilu qu! ddoc ghi vdo khoen mrLc',Thing du
cO phjeu do C6ng ry

dLLcrc

13, Ghi nhin doanh thu vn thu nhap
Doanh th hi hnng hui, rhinh phnnt
Doanh thu b6n hing h6a, thanh phdm duo. c ghi nhin khi ddng thli thoa rndn ciic diiu kicrr sau
.
fep donn da dA chu)'6n giao phdn ldn riii ro va loi ich g;n li6n vrii quy6n so- hiu san phAnr ho?c hang


nhan

kli

d6ng rhdi th6a nr:in c6c didu kiQn sau:

.

Doanh thu duoc xic dinh tuong d5i ch6c chin. Khi hop d6ng qui dinh nguali mua alLroc quyin tr.a tai
dich vir ali nrua theo nhimg didu ki€n cu thd. doanlr rh! chi duoL gtri nhan ldri nhiine d;au kion cu th; d6
kh6ng ct'n t6n tai vri nglLdi mua ki6ng alugc quy6n tri lai dich vu ctt cung cip.

.
.
.

Tap doin da hoic se thu dlloc loi ich kjnh tC tit giao dich cung cip dlch vq
Xdc dirh du^c phdn conp

!i;c d- hoJn rhan ) \..o rhi

d

a-

X6c dinh duoc chi phi phit sinh eho gico dich ru chi phr

rit.


loi nhu6n aluoc ohia dlroc ghi nh6n khi Tap dodn di cluoc qLLlin nhlin co tlic hoac lgi nhuan rlr
g6p,r6n.
viec
C6 tirc aluoc nhan bdng c6 phi6u chi duo-c theo doi s6 luo-ng c6 phidu ting rh6m. kh6ng ghi
nhan gih tri cO phi6u nhan duoc.
C6 tirc v:i

14. chi phi ili vay
Chi phi di vay bao g6m laiti6n vaj v:i cic chi phi khhc ph6t sinh li6n quan lmc ri6p d6n cic khoin vay.
Chi phi di va) dlroc ghi nhfn vdo ohi phi khi phet sinh. Trucrng bdp chi phi di va_v li€n quan truc ti6p d6n
vi€c dau tu rA) dung hodc sin xu6ft?ii s:in d(} dang can c6 mdfthi)i Sian di ddi (tr6n II tha|g) da cu th; drr.l
vrio silr dLrt'rg theo muc dich dinh tru6c hodc b6n rhi chi phi di vay ni), d qc rinh vio giii tri cua tdi sin d6.
D6i voi khotur vay rieng phuc,Lu vi€c x6y dung tdi sin c6 dintr, bet d6ng sAn dAn t!1. laivay du.gc v6n hria
kd ca khi thdi gian xdy dwg dudi 12 th6ng. C6c khoiin rhu nhap ph6t sinh tir vjec diu tu tam rboi cic khoan
vay duoc ghi giam nguyan gi6 tdi sdn c6 li6n qran.
Ddi r'6i c:ic khodn v6n va)' chung trong d6 c6 sir dung cho uo dich aliu tLr xiy dLrng hoac sa \uet rli s.l|l
dd dang thi chi phi di v:ry v6n h6a dugc xric dinh rheo qi IC v6n h6a d6i \di chi phi hj\ kc brrrh qrrcn gr,r
quvan phit sinh cho viec ddu tu xay dung co bin hoec san \ ii rai srr du. T) le \ dn h6a duoc rinh rhco t-."1 lC
lai suer blnh qu6n gia qu,ven cta cdc kloen vay chua tre tfong ndm/ki. ngoai trir cic khoi lay i6ng biet
phlrc vu cho muc dich hinh thdnh mot tii san c! thi.

Cic kioan chi phi
Chi phi Ii nhing khoan ldm giriln lgi ich kinh t6 duoc ghi nhan rai rhoi di6m giao dich ph6r sinh loac khr eo
khd nang tumg d6i ch;c chin s€ phit sinh trong tuong lai kh6ng phen bior da chi tiAn hav chua.
C6c khotur chi phi vd khoAn doanh thu do n6 tao ra phei dugc ghi nhdn ddng thoi theo ngr \ en rac plu h.rp.
Trong trudng lt(}p glryon tic phiL hop xung dot \ oi ncuydn txe than trong, chi phr ducrc ghi nhan cin cir vio
ban chet v2i qui dinh cira cic chuin muc kd to6n de dam bao phrn anh gico dich nrur cich trung rhtrc, h!,-p li.
16. Thu6

thu nh6p doanh nghiap


B:in thuvei minh Bno cto tii chinh (liCp theor
Thli tha hip hiCn hnnh
Thu6 thu nhap hi6n hanh l:i khoan thud duqc rinh dua trAn thu nhap tinh thu6. Thu nhap trnf tlui chenh l.-ch
so vdi lo-i nhuerr ke lorin ]?i do diau chinh oic khorin chonh lech tam thoi giila thue \A ke to;n. c-ic chr tlrl
kh60g .luoc tdr ciing nhu ciidu chinh cic khorin thu nhep kh6ng phdi chlu thu6 viL cnc lhoan li du nc chLrl en.

Thui

th

nhlp hoan tlti

Thud thu nhip hoin lai l:i khodn thui; thu nhap doanh nghiCp se phdi nQp hoic se duqc hodLn lai do ch€nh
lech ta|n thdi giila gih tr! ghi sO cua t:ii san vir nr.r phii tra cho mlrc dich lap 860 c6o tai chinh vdL co so tinh
thue thu nhAp. Thu6 Lhu nhiip hoan 1ai phoi trr c ro{ ghi nlran cho rit ca cac khoan chenb lech t4rn thdi chiu

Tdi siln thue thu nhap hoan lai chr dLrec ghi nhAn khi chac chAr ftong tuong lai se c6 lqi nhuan tinh
tlr.r dr,- orrr,rnl u gclrcr,nl(c r..rnr 'ho d..o-l JUrrnr].

thLr€.

Ci6 lri ghi s6 cLia t:ii san thu6 thu nhap doanh nlghiCp hoan lai du!,-c xelrr xit lai vdo nga) ker tlru! k) ka loal
!a sc duoc ghi gidm d€n nirc dam bdo chirc chin c6 dir lqi nhuAn tinh rhu6 cho phep loi rch cua Lngr pltin
hoilo toan b6 tdi sen thui: thu nhip hoan liri dugc sir dung. C6c tdi sdr thu6 thu nhap doanh nghi0p honn laj
chrc
chua dugc ghi nhin trLroc
dLLgc xenr x61 iai vdo ngd,} kdt rhric lci' k6 torin ra duoc ghi nhin L
chin co riLr lgi nhu{n tinh thue d€ c6 th6 sil dlrng c6c tdi sen thu6 thu nhdp hoin liri chua ghi rrhln niy.


n6u cung chiu sLL ki6rn sorit chung hay cbiu anh huong dlng k6 chung.

lron: r
h

ec rer'r

Inlr Lhuc !,n..t

rct.rroi qurr,

h9 Jud

(rJ

oLn licr,

q.rr.

birn

c

dr

cIa moi qlra

he

duoc._rr r|cng rrlr.iu r.rn

didm.

THONG TrN tso suNG

cno c/(c KHoAr\ MUc rRiNH BAy rRoNc

Ti6n

vi c{c khodn tuong iludng tian

Ti6n

mit

S6 cu6i
r ren gurngan ha ng

c0ng

Cic khoAn diu tu tii chinh
C6c khoan dau lu tii chinh cua T{p

Lio

Cai (*)

ura goc
Lgi nhuan ph6t sinh sau ngdy ddu nr
C6ng ty Ci phin II6a chfu BAo Thiing (*")


t-r,

li6n

Sil cuili
COng tv

BANG cAN

kit. Th6ng tii

ki

241.174.963.867

8.611.022.22t

\c

(ho
Sii

n drLu tu tai

tliu niirn

t r1.000.000.000
l l r.000.000.000

230.416.562.551


21


c6nc rv cd pxin a6r
Dia chl: 56 l8

BAo

erir vi H6l cnAr ofc

ngo 11, ph6 DLic cialrg. phudng T|Lrgirg 'l

h

ar1h.

cAo rAr cHiNH HoP NHAT oui r
tiichillll kil lhuc ngir i I rhing 12 nim l016

craruc

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thdrl ph6 Ha NOi

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n

t! liA kit

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chit pnan mn lao Cai

t) C6 phin

(lrC)

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Phai &u 1i6n bao hi€m n6p h6
B6n hdng vd cung cip dich vr.r ,'iin chuy€n
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LFC va!

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2'1.000.000.000

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ninh ney h nalbA phAn hApthanhva phaiduVc dac ci)ng voj BAa cea Ei chinh

22


c6NG Ty cd PHAN 86T GriT

vi

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Dia chi: Sd 18 ngo 44, ph6 Dfc Giang, phudng Thuc'jg T|anh. Quan Long BiCn. rkinh ph6 Hn Ndj
BAo cAo TA] cHiNH HOP NH,{T QUV I

til chnnl ket thuc ngiiy 3I thdng 12 nlm
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Phii thu vi
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cho vay


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c6NG Ty cd pHAN 86r crAr vA H6A cHAr

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C6ng cu dung cu
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24