QUY I NAM 2015

170E Phan Dang Luu Street - Phu Nhuan District - Ho Chi Minh City - Vietnam- T:+84 8 3995 1703 -F: +84 8 3995 1702 - www.pnj.com.vn


PNJ

CONG TY CP VANG B~C DA QUY PHU NHU~N
PHU NHUAN

JEWELRY JOINT STOCK COMPANY

Cong ty C6 phAn Vang bac Da quy Phu Nhu~n
Cac bao cao tai chinh hop nhat quy 1
Ngay 31 thanq 03 narn 2015


Cong ty Co phan Vang bac Da quy Phu Nhuan

MVC LVC
Trang

ThOng tin chung
Bang can doi k~ toan hop nh~t

2-3

Bao cao k~t qua heat dong kinh doanh hop nh~t

4-5


Heat dong chfnh cua Cong ty ta kinh doanh yang, bac, nCl' trang va da quy, va xuat nhap kh~u nCl'
trang b~ng yang, bac va da quy.
Cong ty c6 tru sa chfnh dang ky t
Ph6 T6ng Giam
Ph6 T6ng Giam
Ph6 T6ng Giarn

d6c
doc
d6c
doc

NGU'OI D~I DI~N THEO PHAp LU~T
NgU'oi dai dien theo phap luat cua Cong ty trong narn va vao nqay lap bao cao nay ta Ba Cao Thi
Nqoc Dung.

1


Conq ty

Co phan

Yang bac £>8 quy Phu Nhuan

M~u B01-0N/HN

BANG CAN £)01 K~ ToAN HOP NHAT
ngay 31 thang 03 narn 2015

VND

Ma

120

II.

123
130
131
132
136
137

4

VI. Hang t6n kho
1. Hang ton kho

150
151
152

V.

155

Tai san ngAn h{Jn khac
Chi phi tra truoc ng~n han
Thu~ gia trj gia tang dLl'Q'c
khau tn)
3. Thu~ va cac khoan khac phai
thu Nha nuoc

2. Chi phi XDCB d& dang

250
252
253

V.

254

Tai ssn dai
Chi phi
Hi san
Hi san

hen khac
tra truoc dai han
thu~ TNDN hoan I~i
dai han khac

260
261
262
268

VI.

269

VII.


-

65.000.000

-

6

71.324.851.689
43.282.823.370
16.213.997.161
19.615.577.417

7

(7.787.546.259)

(7.787.546.259)

8

1.852.868.003.072
1.852.868.003.072

1.672.014.861.001
1.672.014.861.001

37.556.881.182
26.447.665.465


cuol

-

III. Cac khoen pMi thu
ngAn h{Jn
1. Phai thu khach hang
2. Tra truoc cho ngLl'()'i ban
3. Cac khoan phai thu khac
4. OV' ph6ng phai thu ng~n han
kh6 d6i

140
141

s6

12
13

14
25.3

8.781.412.179
2.327.803.538

4.653.263.806
14.233.207.051


81.456.342.588

460.651.988.400

460.716.988.400

(10.309.113.400)

(10.309.113.400)

29.894.532.368
14.375.141.187
921.462.852
14.597.928.329

13.468.610.732
12.547.147.880
921.462.852

-

-

-

15
3.027.427.520.209

2



NO' PHAI TRA

310

I.

Ng'ngan

311
312
313

1.
2.
3.

314
315
319
320

4.
5.
6.
7.

321

8.


410

I.

411
412
415
418
421

yON

CHO

so'

439

C.

440

TONG CQNG NGUON

LO'I iCH COA cAc
THIEU so

CHI TIEU NGoAI



455.382.100
137.129.000.000

HCI'U

21

V6n cll ph~n
Th~ng dU' v6n cll phan
cll phieu quy
Quy o~u tu' phat tri~n
LQ'i nhuan sau thu~ chua
phan phoi

1.532.149.329.780

46.767.109.888
14.161.358.792
10.913.516.820
19.322.514.525

20

V6n chti sO> htru
1.
2.
3.
4.
6.

1.296.522.811.569

1.391.047.879.808

1.296.522.811.569

755.970.350.000
105.021.650.000
(7.090.000)
232.805.050.783

755.970.350.000
105.021.650.000
(7.090.000)
232.805.050.783

297.257.919.025

202.732.850.786

co DONG

-

-

yON

3.027.427.520.209


£)~ng Thi Lai
K~ toan trU'ong

/

Ngay 12 thanq 05 narn 2015

3


Conq ty

Co phan

Vanq bac Da quy Phu Nhuan

Mau B02-0N/HN

BAo cAo K~T QuA HOAT DONG KINH OOANH HOP NHAT
cho quy 1 narn 2015 kM t·huc~gay 31 thang 03 narn·2015
VNfJ

Ky beo cao
Ma

s6

CHfTlEU

01

2.

Cac khoan giam triP doanh thu

22.1

(6.645.160.137)

(22.954.574.987)

(6.645.160.137)

(22.954.574.987)

10

3.

Doanh thu thuan v~ ban hang
va cung cap djch vt,l

22.1

2.137.062.856.871

2.453.691.255.579

2.137.062.856.871

2.453.691.255.579

(501.306.848)

(3.700.526.267)

(501.306.848)

40

13. LQ'i nhuan khac

25

(3.556.768.147)

205.341.222

(3.556.768.147)

205.341.222

4


Conq

ty ce

phan Vanq bac Da quy Phu Nhuan

M~u S02-DN/HN

Loi nhuen sau thutJ cue
cJong khong kitJm soet

148.032.043.381

106.882.716.698

148.032.043.381

106.882.716.698

(33.506.975.142)

(24.185.492.223)

(33.506.975.142)

(24.185.492.223)

(12.841.251)
114.525.068.239

82.684.383.224

114.525.068.239

82.684.383.224

114.525.068.239


4.095.362.219

Caban
Suygiam

~

(12.841.251)

-D-~~-! ""'La""'·
i=----------

K~ toan trll'ong

1"'

i',

"

'/.'

I

,··c

Q

Thi



CHrTl~U

Thuyet
minh

Nt!Jmnay

Nsm truoc

I.

01
02
03
04
05
06

LU'U CHUY~N TI~N TO'
HOATDONG KINH DOANH
LQ'i nhu'~n tri.J.Qocthu~
DifJu chinh cho cac khoan:
Kh~u hao va khau tny tai san
c6 dinh
Cac khoan dl,J'phong
chenh I$ch ty gia h6i doai
chua thvc hien
U~i tli heat dong d~u tu


kinh doanh

22
23
24
25
26
27
30

5.671.702.636

-

24

27.2

LU'U CHUY~N TI~N TO'
HOAT DONG DAu TU'
Tien chi d~mua sarn, xay dl,J'ng
tai san c6 dinh
Tien thu tli thanh Iy tal san
c6 dinh
Tien' glfi ky han
Thu h6i tien glfi ky hanh
Tien chi d~u tu g6p v6n
vao don vi khac
Tien thu to. thanh Iy d~u tu
g6p v6n vao don vi khac

-

LU'u chuyen ti~n thuan tlP hoat
dQng kinh doanh
II.

21

6.986.391.488

-

Chi phi lai vay
08

106.882.716.698

-

(26.546.502.839)

(28.347.764.279)

(105.766.354.362)

36.257.509.206

(13.949.157.412)

(13.729.705.276)

(11.350.642.785)


Conq ty

Co phan

Vang bac 88 quy Phu Nhuan

M~u S03-DN/HN

sAa eAa LU'U eHUY~N TI~N Te; HOP NHAT (ti~p theo)
cho quy 1 narn 2015 k~t thuc ngay 31 thanq 03 narn 2015

VND
ThuyiJ(
minh

Mti

s6

32
33
34
35
36
40

50

DU'O'ngQuang Hai
NgU'aquy Phu Nhuan ("Cong ty") la cong ty c6 ph~n dU'Q'cthanh

Cong ty TNHH Thai trang CAO ("CAO") la cong ty trach nhiern hO'uhan mot thanh vien aU'Q'c
thanh I$p theo Gi!iy Chung nhan £>i:ingky Kinh doanh s6 0309279212 do Sa K~ hoach va £>~u
tu Thanh ph6 H6 Chi Minh c!ip ngay 14 tMng 8 nam 2009. CFC c6 tru
di:ing ky tal s6 170E,
£>U'angPhan £>i:ingLU'u, ouan Phu Nhu$n, Thanh ph6 H6 Chi Minh, Viet Nam. Heat d¢ng chinh
cua CFC la san xu!it va kinh doanh cac san pharn thai trang, trang sue vanq va bac, cac san
ph~m ngh$ thuat va thu cong, nhap kh~u va xu!it kh~u cac san pharn ngh$ thuat va thu congo

sa

Cong ty TNHH Giarn djnh PNJ ("PNJL") la cong ty trach nhiern hO'uhan mot thanh vien aU'Q'c
thanh I$p theo Gi!iy Chung nh~n £>i:ingky Kinh doanh sO 0310521330 do Sa K~ hoach va £>~u
tU' Thanh pho H6 Chi Minh cap ngay 16 tMng 12 narn 2010. PLC c6 tru
di:ing ky tai s6 205,
£>U'angPhan £>i:ingLU'u,Ouan Phu Nhu$n, Thanh ph6 H6 Chi Minh, Vi$t Nam. Heat a¢ng chinh
cua PLC la cung c!ip dich VI,! giam dinh va tU'v!in lien quan d~n vanq, bac va da quy.

sa

8


Cong ty Co phan Vanq bac Da quy Phu Nhuan

B09-0N/HN

THUY~T MINH BAa cAa TAl CHiNH HOP NHAT (ti~p theo)
vao nqay va cho quy 1 narn 2015 k~t thuc ngay 31 thanq 03 narn 2015

2.


Ouyet dinh s6 12/2005/Q£)-BTC nqay 15 thang 2 nam 2005 ve viec ban hanh sau
Chuan rnuc K~ toan Vi$t Nam (Dot 4); va

~

Quy~t dinh s6 100/2005/Q£)-BTC ngay 28 thang 12 narn 2005 ve viec ban hanh b6n
Chuan rnuc K~ toan Viet Nam (Dot 5).

Theo d6, banq can d6i k~ toan hop nhat, bao cao k~t qua hoat dong kinh doanh hop nhflt,
bao cao luu chuyen tien t$ hop nhflt va cac thuyet minh bao cao tal chfnh hop nhflt dU'Q'c
trinh bay kern theo va viec sUodl,mg cac bao cao nay khonq danh cho cac d6i tU'Q'ngkhong
dU'Q'ccung cap cac thOng tin ve cac thu tuc va nquyen t~c va thOng I~ k~ toan tai Vi~t Nam
va hon nG'a khong dU'Q'c chu dinh trinh bay tinh hinh tai chfnh, ket qua heat dong kinh
doanh va luu chuyen tien t~ theo cac nguyen t~c va thOng I~ k~ toan dU'Q'cchap nhan rong
rai cac nuoc va lanh th6 khac nqoa: Vi~t Nam.

a

2.2

Hinh tturc

s6 k~ toen ap d',mg

Hinh thuc s6 k~ toan dU'Q'cap dunq cua Tap doan la Nhat ky chung.
2.3

Nien dg k~ tosn
Nien dO k~ toan cua Tap doan ap dl,mg cho viec I~p cac bao cao tai chfnh hop nhflt b~t d~u

qua heat dong kinh doanh hop nhflt va dU'Q'Ctrinh bay rieng biet voi ph~n v6n chu sa hG'ucua
cac c6 dong cua cong ty me trong phan v6n chu sa hG'utren bang can d6i k~ toan hQ'pnhM

9


Conq

ty ce

phan Vanq bac Da quy Phu Nhuan

B09-0N/HN

THUY~T MINH BAa cAa TAl CHfNH HOOPNHAT (ti~p theo)
vao ngay va cho quy 1 narn 2015 k~t thuc ngay 31 thang 03 narn 2015

3.

cAc cHiNH SACH K~ ToAN CHU Y~U

3.1

Thay doi trong cac ehinh

seen

k~

toen va thuy~t minh

kho{m pMi thu

Cac khoan phai thu dU'O'ctrinh bay tren cac bao cao tal chinh hop nhat theo gia tri ghi s6
cac khoan phai thu tCYkhach hang va phai thu khac sau khi can tnr cac khoan dt,.l'phonq
dU'O'cI~p cho cac khoan phai thu kh6 doi,
Du phonq no phai thu kh6 doi thll hien phan gia tri cua cac khoan phai thu rna Tap doan dt,.l'
kien kh6ng c6 kha n~ng thu h6i tal ngay k~t thuc nien d¢ k~ toano nng hoac giam s6 dU' tai
khoan dt,.l'phong dU'O'chach toan vao chi phi quan Iy doanh nghi$p trong narn.
3.4

Hang ton kho
Hang t6n kho dU'O'cghi nhan theo gia thap hon giO'a gia thanh dll dU'a m6i san pharn d~n vi
tri va di~u kien hien tai va gia tri thuan c6 thll thuc hi$n dU'Q'c.
Gia tr] thuan c6 thll thuc hi$n dU'O'cta gia ban U'oc tinh cua hang t6n kho trong di~u ki$n
kinh doanh binh thU'ang trCYchi phi uoc tinh dll hoan thanh va chi phi ban hang uoc tinh.
Tap doan ap dl,lng phuonq phap ke khai thU'ang xuyen dll hach toan hang t6n kho voi gia tr]
dU'O'cxac dinh nhU' sau:
Hang h6a, nguyen vat li$u va
khac

- chi phi mua hang dU'Q'c xac dinh theo phU'O'ng
phap binh quan gia quyen.

Thanh pharn va san pharn do
dang

- gia v6n nquyen vat li$u va lao dong true ti~p c¢ng
chi phi san xuat chung c6 lien quan dU'O'cphan
b6 dt,.l'atren rnoc d¢ hoat dong binh thU'ang theo
phuonq phap binh quan gia quyen.

3.5

Tai san

co dfnh

Hi san c6 dinh hQouhinh va tal san c6 dinh v6 hinh dU'Q'cth~ hi$n theo nquyen gia trv di gia
tr] kh~u hao IOyk~ va gia tr] kh~u tru IOyk~.
Nguyen gia tai san c6 dinh bao gbm gia mua va nhQongchi ph! c6 lien quan true ti~p d~n
viec dU'a tai san vao scln sang hoat dong nhu dl,l' kien.
Cac chi ph! mua sarn. nfmg cap va d6i moi tai san c6 dinh dU'Q'cghi t~ng nquyen gia cua tal
san va chi ph! bao tri, sUoachoa dU'Q'chach toan vao bao cao k~t qua heat dong kinh doanh
hop nh~t khi phat sinh.
Khi tai san c6 dinh dU'Q'cban hay thanh Iy, nquyen gia va gia tri kh~u hao hay gia tri khau
trCYIOy k~ dU'Q'cx6a s6 va cac khoan li3i 16phat sinh do thanh Iy tai san dU'Q'chach toan vao
bao cao k~t qua heat dong kinh doanh hop nhM
QUYfJn sir dl,mg dtJt
Quy~n sUodl,mg d~t dU'Q'cghi nhan la tai san c6 dinh v6 hinh tren bang can d6i k~ toan hop
nhat khi C6ng ty nhan duoc gi~y chung nhan quyen sUodl,m~ d~t. Nguyen gia quyen sUo
dl,mg d~t bao gbm t~t ca nhQongchi phi c6 lien quan true ti~p den viec dU'a tai san vao tranq
thai scln sang d~ sUodl,mg va kh6ng dU'Q'Ckh~u tnr vi quyen sUodl,mg d~t c6 thai gian sUo
dl,mg v6 thai han.
3.6

KhAu hao

va khAu

tri»



Yang bac Da quy Phu Nhuan

B09-DN/HN

THUY~T MINH BAa cAa TAl CHfNH HO'P NHAT (ti~p theo)
vao ngay va cho quy 1 nam 2015 k~t thuc ngay 31 thanq 03 narn 2015

3.

cAc cHiNH SACH K~ ToAN CHU Y~U (ti~p theo)

3.8

Chi phi tra

truoc

Chi phi tra truce bao gOm cac chi phi tra truce ng~n han hoac chi phi tra trvoc dai han tren
bang can d6i k~ toan hop nhM va dU'Q'Cphan b6 trong khoang thai gian tra truce hoac thai
gian cac lQ'i ich kinh t~ tuonq Crng dU'Q'ctao ra tCYcac chi phi nay.
Cac IOGlichi phi sau day dU'Q'Chach toan vao chi phi tra truce dai han d~ phan bO vao bao
cao k~t qua hoat dOng kinh doanh hop nhtlt.

3.9

~

Chi phi thue tra tnroc bao g6m chi phi thue dtlt va thue clYa hang tra truoc nhi~u narn
theo cac hop dOng thue heat dong va dU'Q'cphan b6 theo thai gian thue:

C6 tuc nhan dU'Q'ctCYcong ty lien k~t dU'Q'ccan trCYvao khoan dau tU' vao cong ty lien k~t.
Cac bao cao
nh~t cua Tap
thich hop da
voi Tap doan
3.10

tal chinh cua cong ty lien k~t dU'Q'cI~p cunq ky voi cac bao cao tai chinh hop
doan va SlYdl,mg cac chinh sach k~ toan nh~t quan. Cac di~u chinh hop nh~t
dU'Q'cghi nhan d~ bao dam cac chinh sach k~ toan dU'Q'cap dl,Jngnh~t quan
trong truonq hop can thi~t.

Dau tll' ch{Png khoen va cac khoan dau tll' kMc
f)au tU' chling khoan va cac khoan dau tu khac dU'Q'cghi nhan theo gia mua thuc t~. Dl,J'
phOng dU'Q'cI~p cho viec giam gia tr] cua cac khoan dau tu c6 th~ chuyen nhuonq dU'Q'ctren
th] trU'ang vao ngay k~t thuc nien do k~ toan tU'ong ling voi chenh I~ch giQ>agia g6c cua
khoan dau tu voi gia tri thi trU'ang tGiingay d6 theo hU'ong dan cua Thong tU' s6 228/20091TTBTC do BO Tai chinh ban hanh ngay 7 tMng 12 narn 2009. Tan9 hoac giam s6 duotal khoan
dl,J'phonq dU'Q'chach toan vao chi phi tai chinh trong bao cao ket qua hoat dong kinh doanh
hop nhat,

3.11

Cac khoan pMi tra va chi phi trich

truoc

Cac khoan phal tra va chi phi trich tnroc dU'Q'cghi nhan cho s6 ti~n phai tra trong tU'ong lai
lien quan d~n hang h6a va djch Vl,Jda nh~n dU'Q'ckhOng phl,Jthuoc vao vi~c Hp doan da
nh~n dU'Q'ch6a don cua nha cung c~p hay chU'a.



V(J

bang ngo{1i tij

Tap dean ap dl,!ng hU'cyngdan theo CMKTVN 10 lien quan d~n cac nghi$p VI,!b~ng nqoai t$
va dU'O'cap dl,mg nh~t quan trong cac narn truce. Ben canh CMKTVN 10, b~t d~u tli nam
2012, Tap dean ap dunq Thong tU' 179 doi vcyicac nghi$p VI,!nqoai t$ nhu' dU'O'ctrinh bay
trong Thuy~t minh 3.1.
Cac nghi$p VI,!phat sinh b~ng cac don vi tien t$ khac VCYidon vi tien t$ k~ toan cua T~p
doan (VN£)) dU'O'chach toan theo ty gia giao dich vao nqay phat sinh nghi$p VI,!.Tai ngay
k~t thuc nien dO k~ toan, cac khoan rnuc ti~n t$ c6 goc nqoai t$ dU'O'cdanh gia lai theo ty gia
mua vao cua ngan hang thuonq mai noi Tap dean
tai khoan tal thai di~m nay. Tat ca
cac khoan chenh lech ty gia thuc t~ phat sinh trong narn va chenh lech do danh gia li;li so dU'
ti~n t$ c6 goc nqoai t$ cuoi narn dU'O'chach toan vao k~t qua heat dong kinh doanh hop
nhat.

ma

3.14

c6 phi~u quy
Cac cong cu van chu so hQ>udU'O'cTap doan mua lai (cll phieu quy) dU'O'cghi nhan theo
nquyen gia va trli vao van chu so hQ>u.Hp doan khong ghi nhan cac khoan lai (16)khi mua,
ban, phat hanh hoac huy cac cong cu van chu so hQ>ucua rnlnh,

3.15

Phan ehia 19'inhu~n


13


Cong ty Co phan Vanq bac Da quy Phu Nhuan

S09-DN/HN

THUY~T MINH sAa cAa TAl CHfNH HQ'P NHAT (ti~p theo)
vao nqay va cho quy 1 nam 2015 k~t thuc ngay 31 thang 03 nam 2015

3.

cAc cHiNH SACH

3.16

Lai tren moi c6 phieu

K~

ToAN CHU Y~U

(ti~p theo)

Lai CO' ban tren m6i cO phieu

c6 tire
Doanh thu atai san thue thu nhap hi~n hanf voi thue
thu nhap hien hanh phai n¢p va T~p dean dl,J'dinh thanh toan thue thu nhap hi~n hanh phai tra
va tai san thue thu nhap hi~n hanh tren CO' s& thuan.

14


Conq

ty ce

Tal san thu~ thu nhap hoan lG3ican
hliu, trong trU'ang hop nay, thue thu nhap hoan lG3icOng dU'O'cghi nhan trvc ti~p vao v6n chu sO>hliu.
Tap doan chi duoc bu trli' cac tal san thu~ thu nhap hoan lG3iva thu~ thu nhap hoan lG3iphai tra khi
Tap doan c6 quyen hop phap dU'O'cbu trli' gilia tai san thue thu nhap hien hanh v&i thue thu nhap
hien hanh phai nop va cac tal san thu~ thu nhap hoan lal va thu~ thu nhap hoan lG3iphai tra nay lien
quan toi thu~ thu nh~p doanh nghiep dU'O'cquan Iy bo>icung mot CO'quan thu~, hoac khi np dean dt,J'
djnh thanh toan thue thu nh~p hien hanh phai tra va tai san thu~ thu nh~p hien hanh tren CO'sO>thuan
ho~c thu hOi tai san dOng thai v&i viec thanh toan nO' phai tra trong tCmg nam tU'O'nglai khi cac khoan

cHiNH

3.20

Cong c~ tai chinh
Cong
Hi

CI,I

SACH

K~ ToAN

CHU Y~U (ti~p theo)

tai chfnh - Ghi nh~n ban dfJu va trinh bay

san tai chinh

Theo Thong tu s6 210/2009/TT-BTC
do BO Hi chinh ban hanh ngay 6 thanq 11 nam 2009
hU'cYng d~n ap dl,Jng Chuan rnvc Bao cao Hi chinh Qu6c t~ ve trinh bay bao cao tai chinh
va thuyet minh thong tin d6i vcYi cong CI,Jtai chinh ("Thong tu 210"), tai san tai chinh dU'Q'c
phan loai mot each phu hoop, cho rnuc dich thuyet minh trong cac bao cao tai chinh hoop
nhat, thanh tal san tai chinh dU'Q'c ghi nhan theo gia tri hoop Iy thong qua bao cao k~t qua
heat dong kinh doanh hoop nhat, cac khoan cho vay va phai thu, cac khoan d~u tU' giG>den
ngay dao han va tai san tai chinh s~n sang de ban. Tap doan quyet dinh viec phan loai cac
tai san tai chinh nay tai thai diem ghi nhan I~n d~u.
Ta] th6'i diem ghi nhan I~n d~u, tal san tai chinh dU'Q'c xac dinh theo nguyen gia cong voi chi

viec bCl tn) cac gia tr] da dU'Q'c ghi nhan nay va c6 y dinh bu tn) tren co sa thuan, hoac thu
dU'Q'c cac tal san va thanh toan no phai tra d6ng thai.

4.

TI~N

vA

cAc

KHOAN

TU'O'NG DU'O'NG TI~N
VNfJ

s6 cuoi ky
Tien
Tien
Tien
Cac

mat
gLFi nqan hang
dang chuyen
khoan tuonq dU'O'ng tien

TONG CQNG

16

s6 eu6i ky

6.

s6 o{w nsm

Phai thu ben th(Y ba
011phOng phai thu ng~n han kh6 doi

36.303.260.934

43.282.823.370

TONG CQNG

36.303.260.934

43.282.823.370

cAc KHOAN PHAI THU KHAc
VND

s6 eu6i ky
Phai thu ben th(Y ba
Phai thu ben lien quan (Thuyet minh

7.

s6 oau nsm


(7.787.546.259)

(8.719.473.559)
(27.355.600)
959.282.900

011 phOng phai thu ng~n han kh6 doi cu6i narn

(7.787.546.259)

(7.787.546.259)

DV' PHONG

s6 28)

KHOAN PHAI THU KH6 D61
VND

8.

HANG TON KHO
VND

s6 eu6i ky
1.480.129.415.100
81.111.914.825
127.591.597.590
143.264.986.766
19.290.506.532


Ky quy ng~n han thue cLPahang
T:;Im (Yngcho nhan vlen

533.421.141
1.794.382.397

13.588.573.996
644.633.055

TONG CONG

2.327.803.538

14.233.207.051

17


Conq

ty ce

phan Vanq bac Bit quy Phu Nhuan

B09-0N/HN

B09-0N/HN

THUY~T MINH BAa cAa TAl cHiNH HOP NHAT (tiep theo)

Thanh Iy, nhU'Q'ngban

120.558.292.982

116.999.453.354
3.443.102.058

11.093.892.423
2.589.051.000

16.868.975.455
15.021.236.285

265.520.614.214
21.053.389.343

se cu6i ky

120.558.292.982

120.442.555.412

13.682.943.423

31.890.211.740

286.574.003.557

s6 d~u ky
Khcfluhao trong narn


47.399.416.499

4.711.762.815

4.108.674.017

160.479.587.999

102.941.255.587

47.251.124.839

7.108.685.370

17.638.539.189

174.939.604.985

Quy 1 12015
Nguyen gici:

Gici tr] khAu hao JOyk~:

Gici tr] con I~i:

se d~u ky
se cu6i ky

18


7.938.687.583

293.121.956.571

285.183.268.988

7.938.687.583

293.121.956.571

Giarn trong ky
SO cuoi ky

Gia trj kh~u trw IOy k€!:
SO d~u ky
Kh~u tnJotrong narn

1.872.278.315
393.019.131

1.872.278.315
393.019.131

2.265.297.446

2.265.297.446

Giarn trong ky
SO cuOi ky


xA Y DV'NG

tu

do chuyen nhU'Q'ng vOn tal C6ng ty con SFC

CO BAN

trong quy 3/2014.

06' DANG
VND

So cuo! ky

So oau nsm

01,1' an ph~n rnern X-Man
Trung tam Thuonq mal, van ph6ng

3.009.712.545

739.090.200

TONG CONG

3.009.712.545

739.090.200


sa

GifJ tri oau tir

htru (%)
VND
Cong ty cll phan £>ia Oe
£>ong A

81.653.303.222

TONG CQNG

81.653.303.222

Ty I~

sa

hou (%)
VND

30,62

81.456.342.588

30,62

81.456.342.588
U'cmg H6
Van Hue, PhU'ong 9, Ouan Phu Nhuan, Thanh phO H6 Chi Minh, Vi$t Nam. Hoat dong ehinh
cua DAL la eung cap dich VI,! thi~t k~, quan Iy dl,J'an, dich VI,! xfJy dl,J'ng nha cua, eung cap dich
VI,! tU' van va d~i Iy b~t dong san, kinh doanh nha va trang tri n¢i th~t.

Sa

sa

20


Cong ty C6 phan Vang bac Da quy Phu Nhuan

B09-DN/HN

THUY~T MINH BAa cAa TAl CHfNH HOP NHAT (tiep theo)
vao ngay va cho quy 1 narn 2015 k~t thuc ngay 31 thang 03 narn 2015

13.

cAc KHOAN £>Au TU' oAI H~N (ti~p theo)

13.2

f)tlU

2.615.215
ph~n Que
COng ty
HU'O'ngLiberty
Dl,J'an Hoang Minh Giarn (ii)

395.271.613.400

38.496.250

395.271.613.400

65.380.375.000

2.615.215

65.380.375.000

cs

cs

COng ty
ph~n Phat tri~n
8~u tu Gia 8jnh
COng ty
PETEC

cs phan Ca phe


Minh Giarn, Qu~n Phu Nhuan, Thanh ph6 H6 Chi Minh, Viet Nam. Trong ky da trinh bay lai
khoan ti~n gLYiky quy tal Ngan hang An Binh.
DI,Pph6ng giam gia dllu tt» tili chinh dili h{ln
VNfJ

Dl,J'ph6ng giam gia d~u tU' tai chinh dai han
d~u narn
C¢ng: Dl,J'ph6ng trich lap trong narn
Trir SLYd\,mg va hoan nhap dl,J'ph6ng
Dl,J'ph6ng giam gia d~u tu tai chinh dai han
cu6i narn
14.

NfJm nay

Nsm truce

(10.309.113.400)

(14.550.000.000)
10.309.113.400
(14.550.000.000)

(10.309.113.400)

(10.309.113.400)

CHI PHi TRA TRU'OC oAI H~N
VNfJ




Cong ty C6 phan Vang bac Da quy Phu Nhuan

B09-DN/HN

THUY~T MINH BAa cAa TAl CHINH HOP NHAT (tiep theo)
vao ngay va cho quy 1 nam 2015 k~t thuc ngay 31 thanq 03 nam 2015
15.
LQ'I TH~ THU'O'NG M~I
Tlnh hinh tang giam lQ'ith~ thuonq mal trong narn dU'Q'ctrinh bay nhu sau:
VNfJ

Nam nay
Nguyen gia:

narn tnroc

Narn nay

S6 d~u narn
Tang trong narn
Giarn trong nam do chuyen nhU'Q'ngCty con

89,462,385,361
(89,462,385,361)

S6 cuoi narn
Gia trj hao rnon lUy k€!:
(4,473,119,268)


Ngay 31 thang 12
nam 2014

960,906,801,846
279,417,762,000
10,045,000,000

804.324.426.041
317.316.702.000
10.045.000.000

1,250,369,563,846

1.131.686.128.041

Chi ti~t cac khoan yay ng~n han tu cac ng~n hang thuonq mal d~ phuc
lU'u d¢ng cua c6ng ty dU'Q'ctrinh bay nhu sau:
Ngay 31 thang
03 ntim 2015

Ngan hang

Ngaydao

hen

Lai suat

Hinh tturc


Tin chap

Nqan hang ThU'O'ngrnai c6
phan A CMuSa giao djch

210.000.000.000

Ng~n hang Thuonq rnai c6
phan 86ng Nam A- Chi
nhanh H6 Chi Minh

ce

cho nhu cau v6n

%/nam

VNfJ

Ng~n hang Tturonq rnai
phan Ngoc;lithU'O'ngVi~t
Nam - Chi nhanh H6 Chi
Minh

VI,J

50.386.278.546

22