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Tang C6ng ty San xu§t - Xu§t nh~p kh§u Binh DU'O'Ilg- TNHH MQtthanh vien

Khu ph6 Dong Tir, P. Lai Thien, Th] xi!Thuan An, tinh Blnh Duong

N(HDUNG

Trang

Baa cao cua Ban Tang Giarn d6c 02 - 03

~

Baa cao Ki~m toan dQc l~p 04 - 05 ~I~Baa cao tai chinh hQ'PnhAtdi! duoc ki~m toan 06 - 55

~~

Bang can d6i k~ toan hQ'PnhAt 06 - 08

Bao cao k~t qua hoat dQng kinh doanh hQ'PnhAt 09

Bao cao hru chuyen ti€n t~ hQ'PnhAt 10 - II

Thuyet minh bao cao Utichfnh hQ'PnhAt 12 - 55

TAng Cong ty San xuftt - Xuftt nh~p kh§u Binh DU'O'Dg- TNHH MQtthanh vien

Khu phA Bong Tu, P. Lai Thieu, Thi xil Thu~ An, tinh Binh Duong

BAo cAo CDA BAN TONG GIAM DOC

Ban T6ng Giam dAc T6ng Cong ty San xuat - xuat nh~p kh~u Binh Duong - TNHH MQt thanh vi en (sau day goi t~thi

"T6ng Cong ty") trlnh bay Bao cao cua minh va Bao cao tai chfnh hQ'P nhat cua T6ng Cong ty cho nam tai chfnh k€t

thuc ngay 31thang 12 nam 2014.

TONGCDNGTY

Ti€n than cua T6ng Cong ty San xuat - Xuat nh~p kh~u Binh Duong - TNHH MQt thanhvien la Congty San xuat -

Xuat nh~p khau Blnh Duonghoat dQng theo giay chirngnhan dang IcY kinh doanh sA103728 ngay 26 thang 11 nam1992do Sa K€ hoach vaB§u tir tlnh Binh Duong cap, dangIcY thay d6i Ian thir IS ngay 28thang 11nam 2006 la Congty Nha mroc hoat dQng theo mo hlnh Cong ty me - Cong ty con duoc thanh I~p theo Quy€t djnh sA134/2006/QB-UBND ngay 22 thang OSnam 2006 cuaCM tich VBND tinh Binh Duong.

Cong ty San xuat - Xuat nhap kh~u Binh Duong duoc chuyen d6i thanh T6ng Cong ty San xuat - Xuat nh~p kh~u Binh

Duong - TNHH MQt thanh vien theo Quy€t dlnh sA180S/QB-VBND ngay 24 thang 06nam 2010 cuaVBND tlnh

Binh Duong. T6ng Cong ty chinh thirc di vao hoatdQng theo mo hlnh TNHH mQtthanh vientheo giay chirng nh~n

dang IcY doanh nghiep Congty trach nhiem htruhan mQt thanh vi en sA3700148166 ngay ISthang 11 nam 2010do SaK€ hoach vaBau nr tinh Binh Duong cap, dangIcY thay d6i Idn2 ngay 27 thang OSnam 201S.

Tru sachinh cua T6ng Cong ty: Khu phA Bong Tir, P. Lai Thieu, Thj xil Thuan An, tlnh Binh Duong.

H(H DONG THANH VIEN, BAN TONG GIAM DOC vA BAN KIEM SOAT

Cac thanh vien cua HQi d6ng Thanh vien trong nam va tai ngay I~p bao cao nay bao g6m:

Ong Nguyen Van Minh Chu tjch

Ong Trdn Van Quen Thanhvien

Ong Trdn Nguyen Vii Thanh vien

Ong Huynh Cong Phat

Ong Huynh Thanh Hai

Thanh vi en

Thanh vien

Cac thanh vien cua Ban T6ng Giam dAc dil di€u hanh T6ng Cong ty trong nam va tal ngay I~p bao cao nay bao g6m:

Ong Nguyen Van Minh

Ong Trdn Van Quen

Ong Trdn Nguyen Vii

Ong Huynh Cong Phat

Ong Huynh Thanh Hai

T6ng Giam dAc

Ph6 T6ng Giam dAc

Giam d6c tal chlnh kiem k€ toan tnrong

Giam d6c Nhan S\l' - hanh chinh

Giam d6c Ban Quan IyD\I' an

KIEM ToAN VI EN

Cong ty TNHH Hang Kiem toan AASC dil thuc hien kiem toan cac Bao cao tai chlnh hQ'P nhat cho T6ng Cong ty.

2

Tang Cong ty San xu~t- Xu~t nh~p khflu Binh Duong - TNHHMl}t thanh vien

Khu ph5 Dong Ttr, P. Lai Thieu, Th] xii Thuan An, tinh Binh Duong

CONG BO THACH NHI~M CUA BAN TONG GIAM DOC DOl Val BAo cAo TAl CHINH HQP NHAT

Ban T8ng Giam d5e T8ng Cong ty chiu trach nhiem v8 viec I~pBao cao tai ehinh hQ"Pnh§t phan anh trung thuc, hoplytinh hlnh hoat dQng, k€t qua heat dQng kinh doanh va tlnh hlnh hru chuyen ti8n t~ cua T8ng Cong ty trong nam, Trongqua trlnh I~p Bao cao tai ehinh hQ"Pnh§t, Ban T8ng Giam d5e T8ng Cong ty earn k€t dii tuan thu cac yeu cAusau:

Xay dung va duy trl kiem soat nQibQma Ban T8ng Giam d5e va Ban quan tri T8ng Cong ty xac dinh la e§n thi€tde dam bao cho viec I~p va trlnh bay bao cao tai ehinh khong con sai s6t trong y€u do gian I~n hoac do nh§m Idn;

LVa chon cac ehinh sach k€ toan thieh hQ"Pva ap dung cac ehinh sach nay mQteach nh§t quan;

Dtra ra cac danh gia vadir doan hoply va th~ trong;

Neu rei cac chuan muc k€ toan duqe ap dung c6 duoc tuan thu hay khong, e6 nhfrng ap dung sai I~ch trong y€uden rmrc cAnphai cong b5 va giai thich trong Bao cao tai ehfnh hQ"Pnh§t hay khong;

L~p va trlnh bay cac Bao cao tal ehinh hQ"Pnh§t trenC(1 sa tuan thu cac ehufut muc k€ toan, ch€ dQk€ toan va cacquy dinh c6 lien quan hien hanh;

L~p cac Bao cao tai chinh hQ"Pnh§t dua trenC(1 sa hoat dQng kinh doanh lien tuc, tnr tnrong hQ"Pkhong the ehorang T8ng Cong ty se ti€p tuc hoat dQngkinh doanh.

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Ban T8ng Giam d5e T8ng Cong ty dam bao rang cac 58 k€ toan deoc hru gilt de phan anh tlnh hlnh tal chinh cua T8ngCong ty, voi mire dQtrung thuc, hQ"P1y tai bAtcu thai diem nao va dam bao rang Bao cao tai chinh hQ"Pnh§t tuan thucac quy dinh hi~n hanh cua NMmroc. Dang thai e6 trach nhiem trong vi~c bao dam an toan tai san cua T8ng Cong tyva thuc hien cac bien phap thich hQ"Pde ngan eh~n, phat hi~n cac hanh vi gian I~ va cac vi pham khac,

Ban T8ng Giam d5e T8ng Cong ty earn k€t rang Bao cao tal chinh hQ"Pnh§t dii phan anh trung thuc va hoply tlnh hlnhtai chlnh hQ"Pnh§t cua T8ng Cong ty tai thai diem ngay 31 thang 12 nam 2014, k€t qua hoat dQng kinh doanh hQ"Pnh§tva tlnh hlnh hru chuyen ti8n t~ hop nh§t trong nam tai chinh k€t thuc cung ngay, phu hQ"Pvoi chuanmire, ch€ dQk€toan Vi~t Narn va tuan thu cac quy djnh hien hanh e6 lien quan.

guy~n Van Minh

T8ng Giam d5c

Binh Duong, ngay 20 thdng 06 nam 2015

3

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BAo cAo KIEM ToAN DOC L~

Kinh gUi: HQi dang Thanh vien va Ban TAng Giam d8cTAng Cong ty San xuftt - Xuftt nh~p khAu Blnh Duong - TNHH MQt thanh vien

Chung toi da kiem toan Bao cao tai chinhhop nh~t kern theo cua Tang Cong ty San xu~t - Xu~t nh~p khAuBlnh Duong- TNHH MQtthanh vien duoc I~pngay 20 thang 06 nam 2015,tit trang 06 d€n trang 55, baogbm: Bang din d5i k€ toanhop nh~t t~i ngay 31 thang 12 nam 2014, Bao cao k€t qua hoat dQng kinh doanhhop nh~t, Bao cao hru chuyen ti€n tehop nh~t cho nam tai chlnh k€t thuc cung ngay va Ban Thuyet minh bao cao tai chinhhop nhat,

Trach nhi~m cua Ban TAng Glam d8c

Ban Tang Giam d5c Tang Cong ty chju trach nhiem v€ viec I~pva trlnh bay trung thuc vahop ly bao cao tai chinhhop

nh~t cua Tang Cong ty theo Chuan mire k€ toan, Ch€ dQ k€ toan Viet Nam va cac quy djnh phap Iy c6 lien quan d€nviec I~p va trlnh bay bao cao tal chlnhhop nh~t va chju trach nhiem v€ kiem soat nQi bQ ma Ban Tang Giarn d5c xacdjnh la cAnthi€t d€ dam bao cho viec I~pva trlnh bay bao cao tai chinhhop nh~t khong c6 sai s6t trong y€u do gian I~hoac nhAmlfut.

Trach nhi~m ciia Ki~m toan vien

Trach nhiern cua chung toi la dira ra y ki€n v€ bao cao tai chinhhop nh~t dua tren k€t qua cua cUQckiern toan. Chungtoi da ti€n hAM kiem toan theo cac chuan muc ki€m toan Viet Nam. Cac chuan muc nay yeu c§u chung toi tuan thuchuan mire va cac quy dinh v€ dao due ngh€ nghiep, I~pk€ hoach va thuc hien cUQcki€m toan d€ d~tducc sv dam baohop ly v€ viec lieu bao cao tai chinhhop nh~t cua Tang Cong ty c6 con sai s6t trong y€u hay khong.

Cong viec kiem toan baogbm thuc hien cac thu tuc nham thu th~p cac bang chirng kiem toan v€ cac s5 lieu va thuyetminh tren bao cao tai chinhhop nh~t. Cac thu tuc kiem toan duoc hra chon dua tren xet doan cua kiern toan vien, baogbm danh gia rui ro c6 sai s6t trong y€u trong bao cao tai chinhhop nh~t do gian I~ hoac nhAm lfut. Khi thuc hiendanh gia cac rui ro nay, kiem toan vien da xem xet ki€m soat nQi bQcua Tang Cong ty lien quan d€n viec I~p va trlnhbay bao cao tai chinhhop nh~t trung thuc,hop ly nham thi€t k€ cac thu tuc ki€m toan phuhop v6'i tlnh hlnh thirc t€, tuynhien khong nham muc dich dua ra y ki€n v€ hieu qua cua kiem soat nQi bQ cua Tang Cong ty. Cong viec ki€m toancling baogbm danh gia tinh thlchhop cua cac chinh sach k€ toanducc ap dung va tlnhhop ly cua cac uoc tinh k€ toancua Ban Tang Giam d5c cling nhir danh gia viec trlnh bay tang th€ bao cao tai chinhhop nhk

Chung toi tin nrong rfu1gcac bang chirng ki€m toan ma chung toi da thu th~p duoc la d§y dli va thlchhop lam CC1 sachoy kien kiem toan cua chung toi.

CO'sO' ciia y ki~n ngo\li trir

Nhir da neu tai Thuyet minh s5 22 ban Thuyet minh.bao cao tai chlnhhop nh~t, Tang Cong ty da hoan thanh cac thutuc d€ UBND tinh Blnh Duong dp gi~y chirng nh~ quyensu dung d~t cho Cong ty TNHH Ascendas - Protrade theohop dbnghop tac lien doanh. Tuy nhien, Tang Cong ty chua ghi nhan khoan thu nh~p va chi phi nrong irng vao k€t quakinh doanh nam 2012.

4

T: (84) 4 3824 1990 I F: (84) 4 3825 3973 1 Le Phung Hieu, Hanoi, Vietnam A member of 11III International

HANG K1EMToAN AASC

y ki~n ki~m toan ngoa] trir

Theo y ki6n cua chung toi, ngoai tnr anh huang cua vfut d~ neu tai doan "Cosa cua y kien kiem toan ngoai tnr", bao

cao tai chinh hop nhdt dii phan anh trung thuc va hop Iy, tren cac khia canh trong y6u tlnh hlnh tai chinh cua T6ng

Cong ty San xudt - Xudt nh~p khau Blnh Duong - TNHH MQt thanh vien tai ngay 31 thang 12 nam 2014, cfing nhu k6t

qua hoat dQng kinh doanh va tlnh hlnh hru chuyen ti~n t~ cho nam tai chinh k6t thuc cung ngay, phu hop voi chuan

rmrc k6 toan, ch6 dQ k6 toan Vi~t Namva cac quy djnh phap Iy c6 lien quan d6n vi~c I~pva trlnh bay bao cao taichinhhop nhdt.

vin d~ cAnnhin manh

.,....

Nhu (fa neu tai thuyet minh sa 39 ban Thuyet minh bao cao tai chinh hop nhdt, bao cao tai chinh cho nam tai chinh ket

thuc ngay 3l/12/20 14 cua Cong ty C6 phfut Benh vien Phu san Quac t6 Hanh phuc, Cong ty nay dang c6 k6t qua kinh

doanh I~ vuot van 642,760tY VND, sa du no ngiin han vuot qua tai san ngiin han 893,407tY VND, cac chi tieu nay c6

th€ anh huang tol kha nang hoat dQng lien tuc cua Cong ty nay qua d6 anh huang toi kha nang T6ng Cong ty thu h6i

khoan cho vay ngan han va cac khoan phai thu Cong ty nay tai ngay 3l/12/20 14.

Tp. H6 Chi Minh, ngay 25 thdng 06 nam 2015

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Ngo Minh Quy

Gidy clumg nhan dang kY hanhnghe kiem toan

sa: 2434-2013-002-1

5

Tang Cong ty San xuit - Xu it nh~p kh§u Binh Dueng - TNHHMl}t thanh vien Ban cao tai chinh hCfPnhitKhu phll Dong Tir, P. LAiThieu, Thj xii Thuan An, tinh Blnh Duong nam tai chinh k€t thuc ngay 3111212014

BANG CAN DOl KE ToAN H<}PNHATT(li ngiiy 31 thdng 12niim 2014

MATAl SAN

Thuy@t 31112/2014 0110112014s6 Minh VND VND

100 A. TAl SAN NGAN H~N 2.877.242.357.733 2.786.055.843.393

110 I. Ti~n va cac khoan tuong dO"ongti~n 3 202.823.308.372 197.772.542.041III 1. Ti€n 105.256.915.010 7l.l57.215.883

112 2. Cac khoan tuong duong ti€n 97.566.393.362 126.615.326.158

120 II. Cac khoan diu to"tai chinh ngAn han 4 505.021.750.000 355.377.750.000121 1. D~u nr ng~ han 505.021.750.000 355.377.750.000

130 III. Cac khoan phai thu ngAn han 535.232.316.881 556.550.997.36710.

131 1. Phai thu cua khach hang 407.126.526.652 361.469.086.850 Nt-132 2. Tra truce cho nguoi ban 38.760.859.888 104.613.054.630 n~135 5. Cac khoan phai thu khac 6 128.095.182.700 100.329.255.640 I(IE

139 6. Du phong phai thu ng~ han kh6 doi (38.750.252.359) (9.860.399.753) .A~140 IV. Hang t6n kho 7 1.493.678.786.124 1.564.268.300.851

141 1. Hang ton kho 1.494.765.230.688 1.565.713.426.958·T.P=

149 2. Du phong giam gia hang t6n kho (1.086.444.564) (1.445.126.107)

150 V. Tal sau ngAn han khac 140.486.196.356 112.086.253.134151 1. Chi phi tra truce ng~ han 4.208.452.740 5.724.565.778152 2. Thu€ gia trj gia tang dlIQ"Ckhdu trir 9.700.692.629 7.846.877.059154 3. Thu€ va cac khoan khac phai thuNM n1I6"c 8 2.035.095.577 382.424.959

158 5. Hi san ngan han khac 9 124.541.955.410 98.132.385.338

200 B. TAl SAN DAI ~N 2.626.169.997.945 2.606.343.326.749

210 I. Cac khoan phai thu dai han 421.206.060.661 393.502.465.946

218 4. Phai thu dai han khac 10 421.206.060.661 393.502.465.946

220 II. Tai san c6 djnh 634.067.948.103 629.793.556.131

221 1. Hi san cll djnh htru hlnh 11 370.265.921.280 401.043.432.046

222 Nguyen gid 1.013.965.249.703 992.851.645.980223 Gia tri haoman [uy lei (643.699.328.423) (591.808.213.934)

227 3. Hi san cll djnh vo hlnh 12 100.272.598.440 100.893.407.437

228 Nguyen gia 166.339.854.074 166.379.646.576

229 Gia tri haoman [uy lei (66.067.255.634) (65.486.239.139)

230 4. Chi phi xay dung CCIban do dang 13 163.529.428.383 127.856.716.648

240 III. Bit dl}ng san diu to" 14 108.244.911.641 85.348.872.734241 Nguyen gia 116.093.397.733 91.801.010.333242 - Gia trj hao mon luy k€ (7.848.486.092) (6.452.137.599)

250 IV. Cac khoau diu to"tai chinh dai han 15 1.216.851.991.951 1.224.631.337.325

252 2. D~u tir vao cong ty lien k€t, lien doanh 1.212.180.664.152 1.205.536.514.126

258 3. D~u tu dai han khac 9.018.328.421 23.441.823.821

259 4. Du phong giam gia d~unr tai chinh dai han (4.347.000.622) (4.347.000.622)

260 V. Tal san dai h\ln khac 31.150.401. 727 31.587.325.268

261 1. Chi phi tra truce dai han 16 26.290.331.347 27.552.080.731262 2. Hi san thu€ thu nh~p hoan lai 35.2 3.923.070.380 3.271.244.537

268 3. Hi san dai han khac 937.000.000 764.000.000

269 VI. LQi th@thuong m\li 17 214.648.683.862 241.479.769.345

270 TONG Cc)NG TAl SAN 5.503.412.355.678 5.392.399.170.142

6

TAng Cong ty San xu§t- Xu§t nh~p khiu Binh DU'O'Dg- TNHH MQt thanh vien Bao cao tai chlnh hQ'Pnh§tKhu ph3 Dong Tu, P. Lai Thieu, Thj xli Thuan An, tlnh Blnh Duong nam tai chinh k€t thuc ngay 31/12/2014

BANG CAN DOl KE ToAN HQl> NHATT{llngay 31thdng 12ndm 2014

(tllp theo)

MiNGUONVON

Thuy~t 31112/2014 01/0112014J.

Minhso VND VND

300 A. NQPHAITRA 3.073.673.422.405 3.608.514.817.880

310 I. Nvngin han 1.722.186.440.217 2.031.693.062.843

311 1. Yay va no ngtm han 18 1.072.106.369.230 984.092.385.755

312 2. Phai trangiroi ban 119.935.747.693 101.981.599.890

313 3. Ngiroi mua tra ti8ntnroc 22.506.591.286 16.458.001.737

314 4. Thu€ va cac khoan phai nQPNhAmroc 19 128.695.056.828 142.153.373.215 .::

315 5. Phai tra nguoi lao dQng 69.513.958.1 03 74.614.098.283 ;.

316 6. Chi phi phai tra 20 22.258.487.601 29.004.982.565 A319 9. Cac khoan phai tra, phai nQpngan han khac 21 258.859.482.061 661.245.208.953 1320 10. Du phong phai tra ngan han 929.021.462 910.267.928 '"323 II. Quy khen thuong, phuc loi 27.381.725.953 21.233.144.517 I(

--<330 II. Nvdaih~n 1.351.486.982.188 1.576.821.755.037 He

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333 3. Phai tra dai han khac 22 1.042.741.403.947 1.042.821.116.327

334 4. Yay vanc dai han 23 210.549.774.469 357.382.697.987

335 5. Thu€ thu nhap hoan lai phai tra 35.2 90.581.173.634 90.956.373.192

338 8. Doanh thu chua thuc hi~n 7.614.630.138 85.661.567.531

r 400 B. YON CHU SO HUu 2.292.373.683.205 1.664.131.410.156

410 I. van chti So' hnu 24 2.292.373.683.205 1.664.131.410.156

411 1. V3n dfrunr cua chusa hilu 1.350.000.000.000 683.623.804.526

413 3. V3n khac cua chusa hiru 14.616.954.258 14.664.007.817

416 6. Chenh i~ehtY gia h3i doai 93.942.307.511 91.968.635.992

417 7. Quy dfrunr phat tri€n 159.039.333.693 389.106.283.000

418 8. Quy dt,rphong tai ehinh 8.952.982.175 24.920.585.863

419 9. Quy khac thuQe v3n chusa hilu 44.977.782

420 10. LQ"inhuan sau thu€ chua phan ph3i 665.777.127.786 459.446.441.157

421 II. Ngu6n v3n dfru tu xiiy dung co ban 401.651.801

439 C. LQI iCH CUA CO DONG THI£U SO 137.365.250.068 119.752.942.106

440 TONG CQNG NGUON YON 5.503.412.355.678 5.392.399.170.142

7

Tang Cong ty San xu§t- Xu§t nh,p khAu Blnh DU'01lg- TNHH Mqt thanh vien Bao cao tai chinh hop nh§tKhu ph6 Dong Tu, P. Lai Thieu, Thj xiIThu~ An, tinh Blnh Duong nam tai chinh k€t thuc ngay 31/12/2014

cAc cat TmU NGOA.I BANG CAN DOl ICEToAN H(]p NHAT

Chi tieu31112/2014 0110112014

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Ngoai t~ cac loai

D5ng Dollar My (USD)

D5ng Euro (EUR)

111.749.825 735.217.883

188.408.319,17

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629.592,56

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Tling Cong ty san xu At - XuAt nh,p khiu Binh Duong - TNHH MQt thaah vien Bao cao tai chinh hQ'pnhAtKhu ph6 DongTir, P. Lai Thieu, Thj xa Thuan An, tinh Blnh Duong nam tai chinh k6tthuc ngay31/12/2014

BAo cAo KET QuA HO~T DQNG KINH DOANH HQP NHATNlim2014

MliChi tieu

Thuy~t Nim2014 Nim2013- $.

minh VNDso VND

01 1. Doanh thu ban hang va cung cAp djchV\l 25 3.084.878.272.054 2.899.267.372.303

02 2. Cac khoan giam trir doanh thu 26 163.518.696.914 123.590.399.225

10 3. Doanh thu thuAn ban hang va cung cAp djchV\l 27 2.921.359.575.140 2.775.676.973.078

11 4. Gia v6n bang ban 28 2.611.127.275.267 2.446.195.077.008

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20 5. LQ'inhu,n gQPv~ ban hang va cung cAp djchV\I 310.232.299.873 329.481.896.070rr:

21 6. Doanh thuhoat dQngtai chinh 29 60.149.920.052 39.602.574.997

22 7. Chi phi tal chlnh 30 94.242.939.063 78.855.576.802

23 Trong d6: Chi phi fai vay 81.825.074.630 77.435.198.289

I~24 8. Chi phi ban hang 70.984.631.321 71.278.856.928

25 9. Chi phi quanly doanh nghiep 31 203.994.457.084 163.387.496.212 ,*l:-

30 10. LQ'inhu,n thu,An tir hoat dQng kinh doanh 1.160.192.457 55.562.541.125

31 11. Thu nhap khac 32 144.128.356.276 45.366.601.811

32 12. Chi phi khac 33 7.399.577.597 12.625.940.304

40 13. LQ'inhu,n khac 136.728.778.679 32.740.661.507

-- 45 14. PhAn Iii trong cong ty lien k~t, lien doanh 34 178.501.523.370 293.692.687.150

50 15. Tling 1Q'inhu,n k~ toan truoc thu~ 316.390.494.506 381.995.889.782

51 16. Chi phi thu6 thunhap doanh nghiep hi~n hanh 35.1 32.391.038.876 36.418.558.517

52 17. Chi phi thu6 thu nh~p doanh nghiep hoanlai 35.2 (1.027.025.401) 18.851.406.814

60 18. LQ'inhu,n sau thu~ thu nh,p doanh nghi~p 285.026.481.031 326.725.924.451

61 18.1 LQ'inhu,n sau thu~ cua cli dong thi~u s6 36 36.954.945.355 34.378.799.474

62 18.2 LQ'inhu,n sau thu~ cua.cli dong cong ty m~ 248.071.535.676 292.347.124.977

NglrOi I,p

~~f1fl~rog" ngay 20 thdng 06 nam 2015

./- g Giam d6c.t:

-s

TrAn Nguyen va Nguy~n Vin Minh

9

Tang Cong ty San xuit - Xu it nh,p kh§u Blnh DO'O'Ilg- TNHH MQt thanh vien Bao cao t3i chinh hW nhitKhu ph6 Dong Tu, P. Lai Thieu, Thj xt1Thuan An, tinh Blnh Duong nam tai chlnh k€t thuc ngay3111212014

BAo cAo LUU CHUYEN TIEN T~ H<JP NHATNlim2014

(Theo phU'O'1IgphQp gian tilp)

MiChi tieu

Thuy~t Nim2014 Nim2013s6 minh VND VND

I. LU'U chuySn tiSntit hO\lt dQng kinh doanh

01 1. L(Ii nhu(in trU'O'cthul 316.390.494.506 381.995.889.7822. lJi€u chlnh cho cae khoan

r: 02 Khdu hao tai san c6 djnh 67.336.160.053 76.285.264.127

03 Cac khoan d\f phong 28.531.171.063 1.580.613.548

04 Ui, IA chenh I~ch tYgia h6i doai chua thuc hi~n (5.774.501.421) (3.673.570.915)~.

05 Lai, IA tir hoat dQng ddu nr (232.338.370.586) (337.143.591.422)r

~

06 Chi phi lt1ivay 81.825.074.630 77.435.198.289,.; (

08 3. L(Ii nhu(in tir hO(ltdpng kinh doanh trU'O'cthay 255.970.028.245 196.479.803.409 HIdJi van luu dpng

~09 Tang, giarn cac khoan phai thu (14.429.598.043) 195.648.246.459

~10 Tang, giam hang t6n kho 70.948.196.270 (168.046.683.715)

II Tang, giam cac khoan phai tra (khong ke lai vay 599.117.689.495 47.015.526.852phai tra, thue thu nh~p doanh nghiep phai nQP)

12 Tang, giam chi phi tra truce 2.777.862.422 (8.587.985.886)

13 Ti€n lt1ivay dt1tra (75.665.500.082) (73.233.831.820)

14 Thu€ thu nh~p doanh nghiep dt1nQp (17.213.606.193) (14.247.431.412)

r 15 Ti€n thu khac tir heat dQngkinh doanh 5.312.263.495

16 Ti€n chi khac cho hoat dQngkinh doanh (43.509.622.208) (276.129.956.463 )

20 Luu chuyln ti€n thuan tir hO(ltdpng kinh doanh 777.995.449.906 (95.790.049.081)

r:II. LU'U chuySn tiSntit hoat dQng diu to'

21 I. Ti€n chi de mua sim, x§y dung tai san c6 djnh va (94.615.029.330) (57.145.767.024)cac tal san dai han khac

22 2. Ti€n thu tir thanh ly, nhuong ban tai san c6 djnh 9.654.558.748 13.313.908.108va cac tai san dai han khac

23 3. Ti€n chi cho vay, mua cac congC\1 nQ'cua don vj (166.000.000.000) (207.765.995.650)khac

24 4. Ti€n thu h6i cho vay, ban lai cac congC\1 no cua 30.873.995.400 22.100.000.000don vj khac

25 5. Ti€n chi ddu tu g6p v6n vao don vj khac (110.452.088.889) (1.140.000.000)

27 7. Ti€n thu lt1icho vay, c6 nrc va IQ'inhuan ducc.chia 24.164.348.463 5.422.871.337

30 Luu chuyln ti€n thuan tir hO(ltdpng dau tu' (306.374.215.608) (225.214.983.229)

10

r Tang Cong ty San xuit - Xu it nh~p kh§u Binh Duong - TNHHMQt thanh vien Bao cao tai chinh hQ'PnhitKhu ph6 DongTir, P. Lai Thieu, Thj xil Thuan An, tlnh Blnh Duong nam tAiehfnh k8t thuc ngay 31/12/2014

BAo cAo LUU CHUYEN TIEN T:¢ HQP NHATNdm2014

(Theophutmg phdp gitin tlip)

Mi Thuy~t Ni'im2014 Ni'im2013

saChi tieu

Minh VND VND

III. L1fUchuy@nti~n tirhoat clQngtai chinh33 3. Ti€n yay ngAnhan, dai han nh~ duoc 2.359.801.236.332 2.416.838.186.451

34 4. Ti€n chi tra nq g6e yay (2.418.620.176.375) (2.038.226.407.182)

r 36 6. c6 tile, lei nhuan dil tra eho chusaheu (407.741.494.774) (7.269.949.363)

40 Luu chuyin tl€n thulin tir hO(lti/png tal chlnh (466.560.434.817) 371.341.829.906

.L1fUchuy@nti~n thuAn trong ni'imr 50 5.060.799.481 50.336.797.596

~60 Ti~n va nrong cl1fong ti~n clAuni'im 197.772.542.041 147.393.833.704 ()\\'c-:

CHI

61 Anh huang cua thay d6itY gia h6i doal quy d6i ngoai t~ (10.033.150) 41.910.741 ;ON(

\NG I

70 Ti~n va tuong cl1fongti~n cuai ni'im 3 202.823.308.372 197.772.542.041 AJ~;;Vfl

~

Ng1firi I~p K~ toan tr1fCmg

r~~ ->.> :

Nguy~n Th~ S\I' TrAn Nguyen VO

11

TAng Cong ty San xuit - Xu it nh,p khdu Blnh Dmmg - TNHH MQt thanh vien

Khu ph5 Dong re,P. Lai Thieu, Thj xii Thu~ An, tlnh Binh Duong

Bao cao tai chinh hop nhit

nam tai chfnh k6tthuc ngay31/12/2014

THUYET MINH BAo cAo TAl CHiNH HQP NHATNam2014

1 . THONG TIN CHUNG

Hlnh thu-c sO-hihl van

Ti~n than cua Tfmg Cong ty San xuat - Xuat nh~p khAu Blnh Duong - TNHH MQt thanh vi en la Cong ty San xuat - Xuat

nh~p khAu Binh Duong hoat dQng theo giay chirng nh~ dang kY kinh doanh s5 103728 ngay 26 thang II nam 1992 doSaK6 hoach vaDAu nr tinh Binh Duong dp, dang kY thay d6i Ian th(r 15ngay 28 thang II nam 2006 la Cong ty Nha nuoc hoatdQng theo me hlnh Cong ty my - Cong ty con duoc thanh I~p theo Quy6t djnh s5 134/2006/QD-UBND ngay 22 thang 05

nam 2006 cua Chu tich UBND tlnh Blnh Duong.

Cong ty San xuat - Xuat nh~p khAu Blnh Duong diroc chuyen d6i thanh T6ng Cong ty San xuat - Xuat nh~p khAu Blnh

Duong - TNHH MQt thanh vien theo Quyet djnh s5 1805/QD-UBND ngay 24 thang 06 nam 2010cua UBND tlnh BlnhDuong. T6ng Cong ty chfnh thuc di vao hoat dQng theo mo hlnh TNHH mQt thanh vien theo giay chtrng nh~ dang kY

doanh nghiep Cong ty trach nhiem hnuhan mQt thanhvien s5 3700148166 ngay 15 thang II nam 2010 doSa K6 hoach va

DAu nr tlnh Blnh Duong cap, dang kY thay d6i Ian 2ngay 27 thang 05 nam 2015.

TIV sachlnh cua T6ng Cong ty: Khu ph5 Dong Tir, P. Lai Thieu, Thj xa Thuan An, tinh Blnh Duong.

V5n di~u I~cua T6ng Cong ty la 621.000.000.000 dang.

Cong ty co cac don vi tr\fC thuQc sau:

Tendon vi

-,11

NI

Djachl

- Van phong T6ng Cong ty

- XI nghiep CCJ di~n lanh 3/2

Phuong Lai Thieu, Thj xii Thuan An, tlnh Blnh Duong

Phuong Lai Thieu, Thj xii Thuan An, tinh Blnh Duong

Danh sach cac Cong ty con cua TAng Cong ty dtrQ"chQ'p nhit t\li ngay 31112/2014 bao g8m:

T,p

STT

I

Heat dQng kinh

T' C' N . hanh I' T· 1'1 . I h Q ~ b·1 ~ d h hi h~e~n~o~n~g~ry~ .__ ~~al~t~~~l~~P~ ~y~y~c;1~l~C~.__ ~uy~e~n~le~u~q~u~y~et ~o~an~~c~n~

Cong ty TNHH Du Ijch D&M Tlnh 100,00% 91,67% Du Ijch, khach san,

Blnh Duong iin u5ng

Vuong Qu5c 100,00% 100,00% SX XNKvai, theu,Campuchia may m~c.

Tlnh 100,00% 100,00% SX, KD sanphamBinh Duong tit giay

Tlnh 100,00% 100,00% Trang, khaithac,Blnh Duong ch6 bien cao su

Tlnh 100,00% 100,00% Mua ban, channuo]

~~~ ri~~~~

2 KP Apparell Manufacturing

Co.,Ltd

Cong ty TNHH MTV Giay

Vinh Phu

Cong ty TNHH MTV Cao su

B6n Cat

Cong ty TNHH MTV Charinuoi Vifaco

3

4

5

6 Cty TNHH MTV May m~c

Binh Duong

Cong ty CPTM T6ng hop

Thuan An

Cong ty TNHH MTV Djch vu .

Cong nghiep va Thu5c lei Binh

Duong

Cong ty C6 phAn DAu nr Xay

dung 3/2

Cong ty TNHH MTV San

GolfPalm Song Be

7

8

9

10

Tlnh

Binh Duong

Tlnh

Blnh Duong

Tlnh

Blnh Duong

100,00% SX, KD hang may

m~c

51,00% Kinh doanh thuong

mai

100,00% San xuat, kinh

doanh thu6c la

100,00%

62,68%

100,00%

Tlnh

Blnh Duong

Tlnh

Blnh Duong

51,00% Xay dung, khai thac

mo da51,00%

100,00% 100,00% Kinh doanh san

Golf

12

Tang Cong ty Sanxuit - Xu it nh~p khAu Binh Duong -TNHH MQt thanh vienKhu phBl:)ong Tu, P. Lai Thieu, Thj xli Thu~ An, tinh Blnh Duong

Bao cao tM chinh hqp nhit

nam tai chlnh ket thuc ngay31/12/2014

Danh sach cac Cong ty lieD kSt cua Tang CODg ty hqp Dhit theophuong phap van chu t:.-i ngay 31112/2014 bao g8m:

Hoat d(lng kinh

STT Ten Congty Noi thanh I~p TY I~ loi Ich Q x b'~ ~ doanh ehinhuyen leu quyet

Cty CP Cao su DAu Ti€ng Vi~t Tinh 45,39% 40,00% Tr6ng, khai thac,Lao (.) BlnhDuong eh€ bien mu cao su

2 Cong ty csphAn phat tri~n Tlnh 25,49% 35,00% KD BI:)S, kinh

PhuMy BlnhDuong doanh san golf

3 Cong ty TNHH Acendas - Tinh 30,00% 30,00% I:)TXD, KD ket e~u

Protrade Blnh Dirong h~tAngKCN

. 4 Cong ty TNHH Friesland Tinh 30,00% 30,00% Kinh doanh sua va~

Campina Vi~t Nam Blnh Duong mroc giai khat5-

5 Cong ty CP Benh vi~n Phu san Tlnh 48,01% 24,00% Djch vu y te lAQu6e t€ H~ Phue (.) BlnhDuong

f'.M

6 Cong ty cA phAn Hung Vuong Tinh 49,00% 49,00% SXKD SP tlr g5, SIBlnh Dirong KD H~ tAng KCN

p~7 Cong ty TNHH YCH- Tlnh 30,00% 30,00% Kinh doanh djeh vu =

PROTRADE BlnhDuong Logistic

8 Cong ty CP I:)Au ill & Phat Tinh 72,67% 30,00% KD BI:)S, kinh

tri~n Tan Thanh C*) Blnh Duong doanh san golf

r=

9 Cong ty CP Djch V\! & Cong Tinh 60,27% 49,00% Djch vuill v~ ddu

Nghiep Blnh Duong BlnhDuong ill

10 Cong ty CP Gia cong hoan Tinh 29,8% 30,00% May mac

thi~n may m~e Blnh Duong(··) Blnh Duong

(.) TY I~ I¢ Ich bao gbm tY I~ Iqi Ich do dAuill tnrc ti€p va tY l~ loi Ich do ddu nr gian ti€p thong qua Cong tycsphdn Hung

Vuong.

(••) TY I~ cua TAng Cong ty ~i Congty CP Gia cong hoan thi~n May m~c Blnh Duong bao gbm tY I~ loi Ich va quyen kiern

soat do dduill true ti€p la 0%, tY I~ loi Ich va quy€n ki€m soat gian ti€p thong qua Cong ty TNHH MTV May m~c Blnh

Duong la 30%.

13

Tang Cong ty Sanxuit - Xuit nh~p khAu Binh Duong - TNHH MQt thanh vienKhu ph5 Dong Tir, P. Lai Thieu, Thj xii Thuan An, tinh Blnh Duong

Bao cao tiii chfnh hQ'Pohitnam tai chinh k~t thuc ngay 3l/12/20 14

Cong ty lien k~t ctia Tang Cong ty khfing duQ'c hQ'Pnhit theo phuoug phap van chti t~i ngay3111212014:

SITHeat dQng kinh

_T~e_n_C~o~n~g~o/,- N~a~i~ili~a~nh~I~~p~ ~T~Y~I~~~lq~i~fc~h~Q~uy~€~n~k~i~~m~s~o~M~d~o~a~nh~ch~i~n~h

rCong ty TNHH D§u Tu - XD

Tan PMTinh

Blnh Dircng

2,36% 30,00% Kinh doanh bdt

dQng san

Cong ty TNHH D§u nr Xay dung Tan phu dang trong giai doan d§u ttr xay dungco ban, chira phat sinh doanh thu do d6

khong duoc hop nhAt vao bao cao nay thee phirong phap v5n chu, khoan d§u tir vao Cong ty nay dang dircc trlnh bay theo

giag5c.

Thong tin b6 sung v~ cac cong ty lien doanh, lien k€t cua Cong ty: xem chi ti€t tai Thuyet minh sf, 15.

Nganh ngh~ kinh doanh

Hoat dQng kinh doanh chu y~u cua TAng Cong ty gc3m:

- Trong rau, d~u cac Ioai va trc3ng hoa, cay canh;

Trc3ng cay lin qua; cay di€u, cay hc3tieu;

Trc3ng cay cao su, trc3ng cay ca phe, trc3ng cay che, trc3ng cay lau nam khac;

Nhan va cham s6c gi5ng cay nong nghiep;

Chan nuoi trau, bo, ngua, lira, la;

Chan nuoi de, ciru, 190, gia c§m va chan nuol khac;

Trc3ng rirng va cham s6c rirng;

Khai thac g~;

Khai thac lam san khac (tnr g~);

Nuoi trc3ng thuy san bien;

Nuoi trc3ng thuy san nQi dja;

San xuAt gi5ng thuy san;

Khai iliac del, cat, s6i, dilt set;

Ch~ bien, bao quan thjt va cac san pham nr thit;

ChB bien, bao quan thuy san va cac san phfun tu thuy san;

ChB biBn saa va cac san ph§m tir sua;

San xuAt thirc lin gia sue; gia cfun va thuy san;

San xuAt san ph§m thu5c la;

May trang phuc (tnr trang phuc tii da long thu); San xuAt san phfun nr da long thu;

San xuAt trang phuc d~t kim, dan m6c;

Cua, xe, baog~va baoquan g~;

San xuAt g~ dan, g~ lang, vanep va van mong khac; ,

San xuAt dc3g~xay dung;

San xuAt san pham khac tu g~; sanxuat san phfun tlr tre, rura, ram,ra va v~t li~u tBt b~n;

San xuilt bQt giAy, giAy va bla;

San xuAt giAy nhan, bla nhan, bao bl tir giAy va bla;

San xuAt san phfun khac tlr giAy va bla chtra ducc phan vao dau;

San xuAt plastic va cao su tAng hop dang nguyen sinh;

San xuAt san phfun chju hra;

San xuAt v~t li~uxay dung tlr dAt set;

14

TAng Cong ty San xu§t - Xu§t nh~p kh§u Binh Duong - TNHH MQt thanh vi en

Khu ph6 Dong Tu,P. Lai Thieu, Thj xil Thu~ An, tinh Blnh Duong

Bao eaotai chfnh hQ"Pnh§tnam tal chfnh k~t thuc ngay 31/12/2014

- San xudt san pham g6m su khac;

- San xudt xi mang, voi va thach cao;

- San xudt be tong va cac san pham tu xi mang va thach cao;

- dt tao dang va hoan thien da;

- San xu~t cac k~t cdu ki~n kim loai;

- San xu~t thung, be chira va dung cu clura dung bfulg kim loai;

San xudt n6ihoi (trir n6i hoi trung tam);

- Ren, d~p, ep va can kim loai; luyen bQt kim loai;

- Gia cong co khf; xu Iy va trang phu kim loai;

- San xudt dao keo, dung cu eAm tay va d6 kim loai thong dung;

- San xu~t san ph§m khac bang kim loai chtra duoc phan vao dau;

- San xUiit giuong, tu, ban, gh~;

- San xu~t, phan ph6i hoi nuoc, mroc n6ng, di6u hoa khong khi va san xu~t mroc da;

- Thoat nuoc va xu Iy mroc thai;

- Xay dung nha cac loai;

- Xay dung cong trlnh duong slit va ducng bQ;

- Xay dung cong trlnh cong fch;

- Xay dung cong trlnh kY thu~t dan dung khac;

- Pha do;

- Chuan b] m~t bfulg;

- Llip d~t h~ th6ng di~n;

- Llip d~t h~ th6ng cdt,thoat mroc, 10suai va di6u hoa khong khi;

- Llip d~t M th6ng xay dung khac;

- Hoan thi~n cong trlnh xay dung;

- Heat dQng xay dung chuyen dung khac;

Ban buon nong, lam san nguyen li~u (trir g5, tre, mra) va dQng v~t s6ng;

- Ban buon d6 dung khac cho gia dinh;

- Ban buon v~t li~u, thi~t b] llip d~t khac trong xay dung;

- Ban le hang h6a khac moi trong cac cira hang chuyen doanh;

- Khu bili va luu gilt hang h6a;

- Dich vu hru tru nglin ngay;

- Kinh doanh b~t dQng san, quyensit dung d~t thuQc chusa hau, chu su dung hoac di thue;

- Ttr vdn, moi gioi, d~u gia b~t dQng san, d~u gia quyensu dung d~t;

- Cho thue xe c6 dQng co;

- Quang cao;

- Nghien ciru th] tnrong va tham do du lu~;

Hoat dQng cua cac cosa the thao;

- Hoat dQng cua cac cau lac bQ the thao;

- Hoat dQng the thao khac,

15

TAng C6ng ty San xu§t - Xu§t nh~p khiuBlnh Du·ong - TNHH MQtthanh vienKhu ph5 Dong Tir, P. Lai Thieu, Thi xii Thuan An, tinh Blnh Duong

Bao cao tai chfnh hqp nh§tnam tai chfnh k€t thuc ngay3l112/20 14

2 . CHE DQvA CHINH SA.CH KE TOA.N A.p DVNG T~I TONG CONG TY

2.1 . Ky kS toan, don vi ti~n t~ sfr dung trong kS toan

Ky k€ toan nam cua Tang Cong ty b~t dfiutir ngay 0 lIO 1 va k€t thuc vao ngay31112 hang nam,

Dan vi ti6n t~ sir dung trong ghi chep k€ toan la d6ng Vi~t Nam (VND).

2.2 . Chuin mlfc va ChS dQ kStoan apdyng

chi t19ki loan dp dung

Tang Cong ty ap dung Ch€ dQ K€ toan doanh nghiep ban hanh theoQuyet djnh s5 15/2006/QD-BTC ngay 20/03/2006 dii

diroc sua dai, ba sung theo quy djnhtai Thong nr 244/2009/TT-BTC ngay31/12/2009 cuaBQ tnrong BQ Hi chinh.

Tuyen b6 vi vi~c tudn thu Chudn muc kiloan va chi t19ki todn

T6ng Cong ty dii ap dung cacChuan mire k€toan Vi~t Nam va cac van banhirong dan Chuanmire do Nha mrcc dii ban

hanh. Cac bao cao taichfnh ducc I?p va trlnh bay theo dungmoi quy djnh cua tirng chuan mire, thong nr hirong ddnthuchien chuan mire va Ch€ dQ k€ toan hien hanh dang ap dung.

Htnh Ihr:rcki loan ap dung

Tang Cong ty ap dung hlnh thirc k€ toan tren may vi tlnh.

2.3 . CO"sO-hqp nhit bao cao tai chfnh

Bao cao tai chinh hop nh~t cua Tang Cong tyducc I?p tren cosa hQ"Pnh~t bao cao tai chinh rieng cua Tang Cong ty va bao

caotai chfnh cua Tang Cong ty con do Tang Cong ty ki6m soat (cac Congty con) duoc I?p cho denngay 3l112/2014. Vi~c

ki~m soat d~t duqc khi Tang Cong ty c6 kha nang kiem soat cac chfnh sach tai chinh va hoat dQng cua cac Cong ty nh?n dfiu

nr nham thu diroc Iqi fch tir hoat dQng cua cac Cong ty nay

Baa cao tai chfnh cua cac cong ty con diroc I?p cho cung nam tal chinh voi bao cao tai chlnh cua Tang Cong ty, ap dung cac

chfnh sach k€ toan nh~t quan voi cac chlnh sach k€ toan cua Tang Cong ty. Trong tnrong hQ"Pcdn thi€t, Bao cao tai chinh

cua cac cong ty con duqc di6u chinh d~ dam bao tfnh nh~t quan trong cac chinh sach k€ toan duoc ap dung tai Tang Cong ty

va cac congty con

K€t qua hoat dQng kinh doanh cua cac cong ty con duoc mua ho~c ban di trong nam duoc trlnh bay trong Bao cao tai chinh

hQ"Pnh~t tir ngay mua lai hoac cho den ngay ban khoan dAu nra cong ty d6.

Cac s5 dir, thu nh~p va chi phi chu y€u, k~ ca cac khoan liii hay 13 chira thuc hien phat sinh tir cac giao djch nQi bQ duoc loai

trir khi hQ"Pnh~t Bao cao tai chfnh.

LQ"iIch cua ca dong thi~u s5 th~ hien phk lqi nhusn hoac 13 va tai san thuk khong nam gill boi ca dong cua Tang Cong ty

va duqc trlnh baya muc rieng tren Bang can d5i k€ toan hQ"Pnh~t va Bao cao k€t qua kinh doanh hQ"Pnh~t.

16

Tang Cdng ty San xu§t - Xu§t nh~p kh§u Blnh Du'O'Og - TNHH MQt thanh vien Bao cao titi chlnh hQ'p nh§tKhu ph6 Dong Ttr, P. Lai Thieu, Thi xli Thuan An, tinh Blnh Duong narn Uti chfnh k€t thuc ngay 3111212014

Cae baa eao taieh£nh eho nom tai chinhkit thac ngay 3111212014eua cae T6ng Cong ty tham giahap nh&tg6m:

SIT Ten Cong ty Bao cao tai chfnh Dan vi Kiem toan Y kien ki€m to an

I Cong ty me va cac Cong ty con

T6ng Cong ty San xu§t - Xu§t nhdp kh§u Blnh Bao cao AASC Y ki€n ngoai tnr

Duong tai chlnh rieng

2 Cong ty TNHH Du ljch D&M Bao cao tai chfnh Chua kiem toan

3 KP AppareU Manufacturing Co.,Ltd Bao cao tai chfnh Angkor Certified v§n d~cdn nh§n

Accountant manh

4 Cong ty TNHH MTV Giiy Vinh Phu Bao cao tai chfnh AASC Ch§pnh~

toan phdn~

~5 Cong ty TNHH MTV Cao su B€n Cat Bao cao tai chfnh AASC Chdp nh~ntoan phdn ~

Cl6 Cong ty TNHH MTV Chan nuoi Vifaco Bao cao tai chfnh AASC Y kien ngoai tnr va COI

~ • 1 •

HAMvan de can nhan

manh~

7 Cong ty TNHH MTV May m~c Blnh Duong Bao cao tai chfnh AASC chip nh~n-111

toan phdn ~

8 Cong ty CP Thuong mal T6ng hop Thuan An Bao cao tai chfnh A&C v§n d~cdn

nh§n rnanh

9 Cong ty Djch vu - Cong nghiep va Thu6c la Blnh Bao cao tai chfnh AASC Y kien ngoai tru

Duong hop nhdt

10 Cong ty csphdn Ddu tu Xay dung 3/2 Bao cao tai chfnh A&C Chip nh~ntoan phdn

11 Cong ty TNHH MTV San golf Palm Song Be Bao cao tai chfnh Grant thornton Chdp nh~ntoan phdn

II Cong ty lien doanh, lien k@t

Cty CP Cao su Ddu Ti€ng Vi~t Lao Bao cao tai chfnh AASC Chipnh~toan phdn

2 Cong ty cephdn phat tri€n Phu My Bao cao tai chinh AS v§n d~cdn

nh§n manh

3 Cong ty TNHH Ascendas-Protrade Bao cao tal chfnh Chtra kiern toan

4 Cong ty TNHH FrieslandCampina VN Bao cao tai chinh KPMG Chdpnh~toan phdn

5 Cong ty CP B~nh vien PS QT Hi;lnh Phuc Bao cao tai chinh KPMG Chipnh~

toan phdn

6 Cong ty csphdn Hung Vuong Bao cao tal chinh A&C Y ki€n ngoai tnr

7 Cong ty TNHH Ddu Tu - XD Tan Phu Bao cao tal chinh Chua kiem toan

8 Cong ty TNHH YCH-PROTRADE Bao cao tai chinh BDO v§n d~nhdn manh

9 Cong ty CP Djch V\I & CN Blnh Duong Bao cao tai chinh Chua kiem toan

10 Cong ty CP Gia cong hoan thien may m~c Blnh Bao cao tai chinh AASC Chipnh~

Duong toan phdn

17

TAng Cong ty San xu§t- Xu§t nb~p khiiu Blnh Durmg - TNHH MQt thanh vienKhu ph5 DongTu, P. Lai Thieu, Th] xil Thuan An, tinh Blnh Duong

Bao cao tai chinh bQ1>nh§tnam tai chinh k€t thuc ngay 31/1212014

2.4 . DAu nr vao Cong ty lien kSt

Cong ty lien k€t la mQt cong ty ma TBng Cong ty c6 anh huong dang k6 nhung khong phai 1acong ty con hay cong ty liendoanh cua TBng Cong ty. Trong Bao cao tai chlnh hop nh§t cac khoan dftu tu vao cong ty iien k€t dugc k€ toan theo phuongphap v5n chusa hilu ngoai trir khoan dftu tu vao Cong tyCB phftn Dftu tu Xay dung Tan Phu diroc k€ toan theo gia g5c.

2.5 . G6p van lien doanb

Cac th6a thuan g6p v5n lien doanh lien quan den vi~c thanh I~p mQtcosa kinh doanh dQc I~p trong d6 c6 cac ben tham giag6p v5n lien doanh dugc goi la cosa kinh doanh d6ng kiem soat, Trong bao cao tai chfnh hop nh§t, cac khoan dftu tu vaocac lien doanh duoc k€ toan theo phuong phap v5n chusa htru

2.6 • LQ'itbSthuong IDl}i

Loi the thuong mai tren Bao cao tai chinh hop nhat la phftn phu trQigiUa mire gia mua so voi phftn loi Ich cua TBng Cong tytrong tBng gia trj hop Iy cua tai san, cong ng va congng ti€m tang cua cong ty con, cong ty lien k€t hoac don vi g6p v5n liendoanh tai ngay thuc hi~n nghiepV\! dAutu. Lei the thuong maidugc coi la mQt loai tai san vo hlnh, duoc tinh kh§u hao theophirong phap duong thang tren thai gian htru dung uoc tinh cua Igi the thuong mai d6 va khong qua 10 nam, HI

IG:31

Khi ban cong ty con, cong ty lien k€t hoac don vj g6p v5n lien doanh, gia trj con lai cua khoan Igi the thirong mai chua kh§uhao h€tducc tfnh vao khoan lili/16do nghiepV\! nhirong ban cong ty nrong (rug A

2.7 . BAt 1Q'ikinh doanh

B§t lol thuong mai la phftn phu trQi loi fch cua TAng Cong ty trong tBng gia trj hop Iy cua tai san, congng va cong no ti€mtang danh gia duoc cua cong ty con, cong ty lien k6t va don vi g6p vAn lien doanh tai ngay di~n ra nghiep vu mua cong ty sovoi mire gia mua cong ty. Bat loi thuong maidugc hach toan ngay vao Bao cao k€t qua hoat dQngkinh doanh.

2.8 • Cong e\l tai ehinh

Ghi nhdn ban ddu

Tai san tai chfnh

Tal san tai chfnh cua TAng Cong ty bao g6m ti€n va cac khoan tirong duong ti€n, cac khoan phai thu khach hang va phai thukhac, cac khoan cho vay, cac khoan dftu tu ngan han va dai han. Tai thai diem ghi nh~n ban dftu, tai san tal chinh duoc xacdjnh theo gia mua/chi phi phat hanh cQng cac chi phf phat sinh khac lien quan true ti€p den viec mua, phat hanh tai san taichlnh d6.

No phai tra tai chfnh

No phai tra tai chfnh cua TAng Cong ty bao g6m cac khoan vay, cac khoan phai tra ngiroi ban va phai tra khac, chi phi phaitra, Tai thai diem ghi nh~ Iftn dftu, cac khoannc phai tra tal chlnh diroc xac djnh theo gia phat hanh cQng cac chi phf phatsinh lien quan true ti€p den vi~c phat hanhng phai tra tai chfnh d6.

Gia tri sau ghi nhdn ban ddu

Hien tai chua co cac quy djnh v€ danh gia lai congC\! tai chfnh sau ghi nh~ ban dftu

2.9 . Ti~n va cac khodntuong dU'ong ti~n

Ti€n va cac khoan nrong duong ti€n bao g6m ti€n m~t tai quy, ti€n gui ngan hang, cac khoan dAutu nglin han c6thai giandao han khong qua 03 thang, c6 tfnh thanh khoan cao, c6 kha nang chuyen dAi d~ dang thanh cac hrong ti€n xac djnh vakhong c6 nhieu rui ro trong chuyen dBi thanh ti€n.

18

TAng Cling ty San xuftt - Xuftt nh~p khiu Binh Duong - TNHHMQt thanh vienKhu phc3Dong Tir, P. Hi Thieu, Th] xli Thuan An, tinh Blnh DUO'l1g

Bao cao tM chfnh hQ'Pnhfttnam tai chinh k€t thuc ngay 31/12/2014

2.10 . Cac khoan phai thu

Cac khoan phai thu dugc trlnh bay tren Bao cao tai chinh theo gla trj ghi s5 cac khoan phai thu khach hang va phai thu khac

sau khi trir di cac khoan du phong duoc I?p cho cac khoan ng phai thu kh6 doi.

Dir phong ng phai thu kh6 doi duoc trlch I?p cho tirng khoan phai thu kh6 doi can cu vao tu5i ng qua han cua cac khoan ng

ho~c dtr ki€n mire t5n thAt c6 the xay ra.

2.11 • Hang tan kho

Hang t6n kho duoc tlnh theo gia gc3c. Truong hQ'P gia trj thuful c6 the thuc hien ducc thAp hon gia gc3cthl hang t6n kho duoc

tlnh theo gia trj thuful c6 the thuc hienduoc, Gia gc3chang t6n kho bao g6m chi phi mua, chi phi ch€ bi€n va cac chi phi lien

quan tnrc ti€p khac phat sinh de c6 duoc hang t6n khoa dja diem va trang thai hien tai,

Gia tr] hang t6n kho duoc xac dinh theo phuong phap blnh quan gia quyen.

Hang t6n kho ducc hach toan theo phuong phap ke khai thuongxuyen,

r2.12 . Tai san e6 djnh va khftu hao tai san c6 djnh

Tai san cc3dinh hOU hlnh, tai san cc3dinh va hlnh ducc ghi nh?o theo gia gc3c. Trong qua trlnh sir dung, tai san cc3djnh hOU

hlnh, tal san cc3dinh va hlnh dugc ghi nh?n theo nguyen gill, hao mon luy k€ va gia tr] con lai.

KhAu hao dugc trlch theo phuong phap duong thfutg. Thai gian khAu hao ducc iroc tlnh nhu sau:

- Nha cira, v~t ki€n true 05 - 25nam

- May m6c, thi€t b] 06 - 12 nam

- Phuong ti~n v?o tal 06 - 10 nam

- Thi€t b] dung cu quan19 03 - 08 nam

- Tai san ca dinh khac 03 - 06nam

- Vuon cay cao su Chu IcY 20 nam

- Quy~n sir dung dAt c6 thai han 50 nam

- Quy~n sir dung dAt khong thai han Khong trich khAu hao

- Phful mem quan19 03 nam

=05

IHTV

J

;IE

M·T.!

2.13 • Cac khoan diu nr tai chinh

Cac khoan ddu nr tal chinh tai thai diem bao cao, n€u:

- Ky phieu, tin phi€u kho bac, ti~n giri ngan hang c6 thai han thu h6i ho~c dao han khong qua 3 thang ke tir ngay mua

khoan ddu nr d6 dugc coi la "tirong duong ti~n";

- C6 thai han thu h6i van duoi1 nam hoac trong1 chu IcY kinh doanh duoc pharr loai la tal san ng~n han;

- C6 thai han thu h6i van tren1 nam hoac hon1 chu IcY kinh doanh duoc pharr loai la tai san dai han.

19

=

TAng Cong ty Sanxuit - Xuit nh~p kh§u Blnh Duong -TNHH M{)t thanh vienKhu ph5 Dong Tir, P. Lai Thieu, Thj xlI Thuan An, tlnh Blnh Duong

Bao cao ti'li chInh hQ'Pnh§tnam Utichlnh kSt thuc ngay 31/12/2014

- Du phong giam gia d~u nr duoc I~p vao thai diem cu6i nam la s6 chenh I~ch gitra gia g6c cua cac khoan ddu nr dUQ"chachtoan tren s6 kS toan Ian hon gia trj th] tnrong cua chung taithai diem I~p dtr phong.

- D5i v61 cac khoan d~u nr chirng khoan: nSu chimg khoan dlI ducc niem ySt thl gia trj thj tnrong dUQ"Ctlnh theo gia giaodjch blnh quan tal ngay trfch I~p dir phong trenSa Giao djch Chung khoan Ha NQi (HNX) hoac gia d6ng cua tai ngaytrich I~p dir phong trenSa Giao dich Chung khoan Thanh ph5 Hi>Chi Minh (HOSE); nSu chirng khoan chua duoc niemySt tren thj tnrong chirng khoan thl gia trj thj tnrong dUQ"cxac dinh theo gia giao dich blnh quan tren th] tnrong giao dichcua cac Cong ty dai chung chira niem ySt (upCom) tai ngay I~p d\f phong ho~c gia trung blnh tren cosa gia giao djchdUQ"ccung cApt6i thieu boi ba Cong ty chirng khoan tai thai diem I~p dir phong. Truong hop khong the xac dinh duocgia thj tnrong cua chirng khoan thl Cong ty khong trich I~p du phong giam gia chirng khoan. D6i voi chirng khoan niemySt bj huy giao djch, ngirng giao djch ketit ngay giao dich thu sautra di thl gia tri th] tnrong la gia tr] s5 sach tai ngay I~pbang can d6i kS toan g~ nhAt

- D5i voi cac khoan d~utu dai han vao t5 clurc kinh tS khac: mire trfch I~p du phong duoc xac dinh dua vao bao cao taichinh cua t6 chirc kinh tS khac,

2.14 . Chi phI diyay

Chi phi di vay diroc ghi nh~ vao chi phi san xuAt,kinh doanh trong nam khi phat sinh, trir chi phi di yay lien quan true tiSpdSn vi~c d~u nr xay dung ho~c san xuAt tal sanda dang ducc tfnh vao gia trj cua tai san d6 (ducc v6n hoa) khi c6 du cacdi€u ki~n quy djnh trong Chuan mire KS toan Vi~t Nam s6 16 "Chi phi di vay".

Chi phi di yay lien quan tnrc tiSp dSn vi~c ddu nr xay dung ho~c san xuAttal san do dang c~ c6 thai gian dti dal (tren 12thang) de c6 the dua vaosu dung theo muc dlch djnh tnroc ho~c ban thl duoo tfnh vao gia trj cua tai san d6 (duQ"cv5n hoa),bao gi>mcac khoan Illi ti€n yay, phan b5 cac khoan chiet khAuho~c phu trQi khi phat hanh tral phieu, cac khoan chi phi phuphat sinh lien quan tol qua trlnh lam thu tuc yay.

~Nn

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2.1S • Chi phi tra tnr6'c

Cac chi phi tra tnroc chi lien quan dSn chi phi san xu§! kinh doanh cua mQtnam tAichinh ho~c mQtchu kYkinh doanh duocghi nh~ la chi phi tra tnroc nglin han va dUQ"ctlnh vao chi phi san xuAtkinh doanh trong nam tai chinh.

Cac chi phi dlI phat sinh trong nam tai chlnh nhung lien quan dSn kSt qua hoat dQng san xuAtkinh doanh cua nhi€u nien dQkS toan duoc hach toan vao chi phi tra truce dal han de phan b5 d~ vao kSt qua hoat dQng kinh doanh trong cac nien dQkStoan sau.

Vi~c tfnh va phan b5 chi phi tra truce dai han vao chi phi san xuAtkinh doanh tirng kYhach toan duoc cancu vao tinh ch§t,rmrc dQtirng loai chi phi de chon phuong phap va tieu thirc phan b5 hop1Y. Chi phi tra tnroc dUQ"cphan b5 ddn vao chi phisan xu~t kinh doanh theo phirong phap duong thling.

2.16 . Chi phi pbai tra

Cac khoan chi phi thuc tS chua phat sinh nhung diroc trfch truce vao chi phi san xu~t, kinh doanh trong nam de dam bao khichi phi phat sinh thuc tS khong gay dQt biSn cho chi phi san xu~t kinh doanh tren cosa dam bao nguyen tic phu hqp giuadoanh thu va chi phi. Khi cac chi phi d6 phat sinh, nSu c6 chenh I~ch vai s5 dlI trich, kS toan tiSn hanh ghi b5 sung ho~c ghigiam chi phituang Ung vai ph~ chenh I~ch.

20

Tang Cong ty San xullt- Xu§t nh~p khAu Binh Duong - TNHH MQtthanh vienKhu ph5 Dong Tu, P. Lai Thieu, Thi xii Thuan An, tinh Binh Duong

Bao cao tiii chinh hQ'Pnh§tnam tai chfnh k€t thuc ngay31112/2014

2.17 • Phuong thirc chuySn dai bao cao tiii chinh

Bao cao tai chfnh co so mroc ngoaiducc chuyen d6i theo Chuan mire k€ toan s5 10 ban hanh va cong b5 theo Quyet djnh s5

165/2002/QD-BTC ngay 31 thang 12 nam 2002 cua BQ tnrong BQ tai chinh va huang dfut chuyen d6i theo Thong tu s5

161120071TT -BTC cua BQ tai chlnh ve vi~c huang dfut thuc hien 16 chuan muc k~ toano

,,......

Trong d6

Hi san va no phai tra (ca khoan muc tien t~ va phi tien t~) cua co soa mrcc ngoai ducc quy d6i theo tY gia tai ngay

31/12/2014 cua Ngan hang Nha mroc Vi~t Nam la 21.246 VNDI1 USD

Cac khoan muc ve doanh thu, thu nh~p khac va chi phi cua d6ng USDduoc quy dai sang d6ng Vi~t Nam theotY gia giao

djch binh quan lien ngan hangcua Ngan hang Nha mroc Vi~t Nam.

TAt ca cac khoan chenh I~chtY gia h5i doai khi chuyen dai bao cao tai chlnh diroc pharr loai nhu la v5n chu so hiiu cua

doanh nghiep va phan anh tren chi tieu chenh I~chtY gla

Cac chi tieu thuQc v5n dau ttr cua chu sa hiiu chuyen dai theotY gia giao djch theo tirng l§n g6p v5n cua Cong ty me. Chenh

I~ch do chuyen dai v5n chu sa hiiu, chenh I~ch giifa tang tai san va no phai tra theotY gia tai ngay I~p bao cao duoc ghi nh~

la chenh I~chtY gia phat sinh khi chuyen dai bao cao tai chlnh,

V5n dau tu cua chu sa hiiu duoc ghi nh~ theo s5 v5n thuc g6p cua chu sa hnu,

2.18 . van chiisahUll

,....... V5n khac cua chu sa hnu duoc ghi nh~:

- Theo gia tr] con lai giira gia tr] hQ'P Ii cua cac tli san ma doanh nghiep duoc cac ta chirc, ca nhan khac t~g, bi€u sau khi

trir (-) cac khoan thu€ phai nQp (n€u c6) lien quan d~ncac tai san duQ'c t~ng, bi~u nay;va khoan ba sung tir k€t quahoatdQng kinh doanh.

- Theo gia tr] chenh I~ch do danh gia lai gia tri tai san cua cacdu an ducc chu sa hiiu phe duyet.

- Theo gia tr] chenh I~ch giil'a gia tr] dau tu va gia tri thufut cua n6 tren bao cao tal chlnh hQ'P nhAt t<;lithai di6m chusahuu

dinh gia gla tr] ca phfut d6 g6p v6n b~g khoan dau tu vao Cong ty con.

LQ'i nhu~n sau thu€ chua pharr ph5i tai Van phong Tang Cong ty la s6 lQ'i nhuantir cac hoat dQng cua doanh nghiep sau khi

trir (-) cac khoan dieu chinh do ap dung h6i t5 thay dai chfnh sach k€ toan va dieu chinh h6i t5 sai s6t trong y€u cua cac nam

tnroc. LQ'i nhuan sau thu~ chua pharr ph6i duoc pharr ph6i theo quy~t toan tal chinh Van phong Tinh uy Binh Duong.

2.19 . Cac nghi~pvy bing ngoal t~

Cac nghlep vu phat sinh ba.ng cac don vi tien t~ khac voi don vi tien t~ k~ toan cua Tang Cong ty (VND) duoc hach toan

theo tY gia giao djch vao ngay phat sinh nghiep vu, Tai ngay k€t thuc kY k€ toan, cac khoan muc tien t~ (tien m~t, tien gui,

tien dang chuyen, no phai thu, nQ' phai tra khong bao g6m cac khoan Nguoi mua irng tnroc va Vng tnroc cho nguoi ban,

Doanh thu nh~ truce) c6 g6c ngoai t~ duQ'c danh gia lai theotY gla binh quan cua cac ngan hang thirong mai noi Tang

Ceng ty mo tai khoan/ty gia mua vao cua ngan hang thtrong mai noi Tang Cong ty mo tai khoan cong b6 tai thai di6m I~p

Bao cao tli chfnh. TAt ca cac khoan chenh I~chty gia thuc t~ phat sinh trong kY va chenh I~ch do danh gia l\li s6 du cac

khoan mvc tien t~ c6 g6c ngo<;lit~ cu6i kY duQ'c h<;lchtoan vao k~t qua hO\lt dQng kinh doanh cua kY k~ toano

21

Tang Cling ty San xuit - Xuit nh~p kh§u Binh Duong - TNHH MQt thanh vienKhu ph6 Dong Tir, P. Lai Thien, Thj xll Thuan An, tinh Blnh Duong

Bao cao tAichinh h9'P nbitnam Uti chfnh k€t thuc ngay 31112/2014

2.20 . Ghi nh~n doanh thu

Doanh thu ban hang

Doanh thu ban hangduoc ghi nh~n khi dang thai thoa mancacdi6u ki~n sau:

- PhAn 16'0 rui ro va loi Ich g~n 1i6n voi quyen sa huu san pham hoac hang h6a dll duqc chuyen giao cho ngiroi mua;

- Cong ty khong con n~m gil1 quyen quan Iy hang h6a nhtr ngiroisahuu hang h6a hoac quyen kiem soat hang h6a;

- Doanh thu diroc xac dinh nrong d6i ch~c ch~;

- Cong ty dll thu diroc hoac sl! thu duqc loi Ich kinh t€ tir giao dich ban hang;

- Xac dinh duqc chi phi lien quan den giao dich ban hang.

Doanh thu cung cJp dicnVll

r

Doanh thu cung cAp dich vuducc ghi nhan khi k€t qua cua giao dich d6 duqc xac dinh me}t each dang tin c~y. Truong hop

viec cung cAp djch vu lien quan den nhieu nam thi doanh thu duoc ghi nh~ trong nam theo k€t qua phAn cong viec da hoan

thanh vao ngay I~p Bang can d6i k6 toan cua nam d6. K6t qua cua giao djch cung cAp dich vu duoc xac dinh khi thoa man

cac di6u kien sau:

- Doanh thu duoc xac djnh nrong d6i ch~c ch~;

- C6 kha nang thu duqc loi Ich kinh t6 tir giao dich cung cAp dich vu d6;

- Xac dinh duoc phAn cong vi~c da hoan thanhvao ngay I~p Bang can d6i k6 toan;

- Xac dinh diroc chi phi phat sinh cho giao dich va chi phi d€ hoan thanh giao dich cung cAp djch vu d6.

PhAn cong viec cung cAp djchV\1 da hoan thanh duoc xac dinh theo phuong phap danh gia cong vi~c hoan thanh,

Doanh thu hoat dpng tai chinh

Doanh thu phat sinhtu ti6n lai, c5 tire, lei nhusn duqc chia va cac khoan doanh thu hoat de}ng tai chinh khac diroc ghi nhan

khi thoa man dang thai hai (2) diBu kien sau:

- C6 kha nang thu ducc loi Ich kinh t6tir giao dich d6;

- Doanh thu duqcxac djnh nrong d6i ch~c chan.

C5 tire, Iqi nhuan duoc chiaducc ghi nh~ khi Cong ty diroc quyBn nhan c5 nrc hoac duqc quy6n nh~ lqi nhuan tir vi~c g6p~

Yon.

D6i voi c5 phieu nh~ diroc do Cong ty c5 phAn chia c5 nrc (chia c5 nrc bfulg c5 phieu), V!in phong T5ng Cong ty va Cong

ty con TNHH Me}t thanh vien ghi nhan theo Thong nr s6 220/2013/TT-BTC ngay 31112/2013 cua Be} Hi chlnh vB Huang

dfu1 thuc hien me}t s6 diBu cua Nghj dinh s6 7112013/ND-CP ngay 11107/2013 cua Chinh phu vB dAu nr v6n nha mroc vao

doanh nghiep va quan Iy tai chlnh d6i vol doanh nghiep do nha ruroc nk gi11100% v6n di6u I~.

Doanh thu h(1JJd6ng xdy dung

- D6i v6i cac hop d6ng xiiy dung quy dinh nha thAu duoc thanh toan theo ti6n de}k€ hoach, PhAn cong viec hoan thanh cua

Hop d6ng xiiy dung lam cosaxac dinh doanh thu diroc xac djnh theo phuong phaptY I~ phAn tram (%) gitra chi phi thuc

t6 da phat sinh cua phAn cong viec da hoan thanh tai me}t thai diem so voi t5ng chi phi du toan cue-hop dang.

- D6i vol cac hop d6ng xiiy dung quy dinh nha thAu duoc thanh toan theo gia tr] kh6i hrong thuc hien, Phdn cong vi~c

hoan thanh cua Hop d6ng xiiy dung lam co so xac dinh doanh thuducc xac dinh theo phuong phap danh gla phAn cong

viec da hoan thanh,

22

TAng Cong ty San xu§t- Xu§t nh~p khftu Blnh Durrng - TNHH MQt thanh vienKhu ph6 Dongre,P. Lai Thieu, Thj xli Thuan An, tlnh Blnh Duong

Bao cao tai chlnh hQ'PnhAtnam tai chinh kat thuc ngay 31112/2014

Doanh thu kinh doanh bdt i19ngsanD6i voi bAtdi)ng san ma T6ng Cong ty ban sau khi dli xay dung hoan tAt,doanh thu va gia v6n ducc ghi nh~ khi phftn Iannii ro va IQ'iIch lien quan dSn bAtdi)ng san dli duQ'cchuyen giao sang nguoi mua. D6i vol b~t di)ng san duQ'cban tnroc khixay dung hoan tAtma theo d6 T6ng Cong ty c6 nghla vu xay dung va hoan tAtdu an b~t di)ng san, ngiroi mua thanh toan ti~ntheo tiSn di) xay dung va chap nhan cac IQ'iIch va nii ro tit nhiing bien di)ng tren th] tnrong, doanh thu va gia v6n duoc ghinh~n theotY 1~hoan thanh cua cong viec xay dung vao ngay kSt thucIcy kS toano Gia v6n cua b~t di)ng san duoc ban tnrockhi xay dung hoan tAtduQ'cxac dinh dua tren chi phi thuc t€ phat sinh cho d~t dai va chi phi xay dung uoc tinh d6 hoan t~tdtr an b~t di)ng san. Chi phi uac tinh d6 xay dung b~t di)ng san duoc trfch tnroc va cac khoan chi phi thuc t€ phat sinh seduQ'cghi giam vao tai khoan phai tra nay.

2.21 • Ghi nh~n chi phi tai chfnh

Cac khoan chi phi ducc ghi nh~ vao chi phi tai chinh gBm:

- Chi phi ho~c cac khoan 15lien quan den cac hoat di)ng d~u nr tai chlnh;

- Chi phi cho vay va di vay v6n;

- Cac khoan 15do thay d6itY gia h6i doai cua cac nghiep vu phat sinh lien quan dSn ngoai t~;

- D\I phong giam gia d~u nr chirng khoan,

Cac khoan tren duoc ghi nh~ theo t6ng s6 phat sinh trong nam, khong bu trir vol doanh thu heat di)ng tai chinh.

2.22 . Cac khoan thu€

Thu€ hi~n hanh

Hi san thuBva cac khoan thuB phai ni)p choIcy k€ toan hi~n hanh va cac nam truce duoc xac djnh b~g s6 ti~n dl,l'ki€n phaini)p cho (ho~c diroc thuhBi tit) CCI quan thuB, dua tren cac mire thuB su~t va cac lu~t thuB c6 hi~u luc den ngay kSt thucIcy k€toano

Thu€ thu nhdp hoiin lai

ThuB thu nhap hoan l~i duoc xac djnh cho cac khoan chenh l~ch tamthai tal ngay kSt thucIcy kB toan nam giua cosa tfnhthue thu nhap cua cac tai san va nQ'phai tra va gia trj ghi s6 cua chung cho muc dlch l~p bao cao tal chinh. Hi san thu€ thunh~p hoan lai va thuB thu nh~p hoan lai phai tra duoc xac djnh theo thuS su~t dtr t!nh se ap dung cho nam tai san duoc thuhBi hay no phai tra duoc thanh toan, dua tren cac mire thuS su~t va lu~t thuB c6 hi~u 11,1'cvao ngay kSt thucIcy kS toan nam,

3 . TItN vA cAc KHoAN TUONG DUONG TltN31112/2014 0110112014VND -----.::..;:;;..;:;.;;.;.VND=...:...;..

Ti6n m~t

Ti6n giri ngan hang

Ti6n dang chuyen

Cac khoan nrong duong ti6n

6.102.977.958

99.076.622.85877.314.194

97.566.393.362

5.614.003.249

65.185.390.634

357.822.000

126.615.326.158

202.823.308.372 197.772.542.041

23

-=

Tang Cling ty San xu~t - Xu~t nh,p kb§u Binh DU'O'Ilg- TNHH MQt thanh vienKhu ph6 Dong Tu, P. Lai Thieu, Thj xli Thu~ An, tinh Biph Duong

Baodo tai chinh hQ"Pnh~tnam tai chinh ket thuc ngay31112/2014

4 . cAc KHoAN DAu TV" TAl CHiNH NGAN H~N

31112/2014 __ .......;.0.:.;.1I~0::.:.1I2::..:0:....:1...:..4VND VND

Ti€n giri c6 IcYh?ll(·)

Cho yay nglin han

- Cong tycdphtJ.n B?nh vienPhu san Qu6cdHanh phuc (1)

- Cong tycdphdn Ddu tu & Phdt tri€n Tan Thanh (2)

60.000.000.000

445.021.750.000

437.480.000.000

7.541.750.000

505.021. 750.000

34.800.000.000

320.577.750.000

296.680.000.000

23.897.750.000

355.377.750.000

(I) Khoan cho yay theo hop d6ng tin dung han mire s6 1112012IHDTDHM ngay 01103/2012 va phuI\lC hop d6ng s6

14IPLHDTDHM ngay 02/0112013 thai han cho yay la 12 thang, 11lisudt dao dQngtic 8,5%/nmn den 10,5%/nmn.

(2)Khoan cho yay theo hop d6ng tin dung han mire s6 14/20121HE>TDHM ngay 01103/2012 va PhuI\lC hop d6ng s6

16120 l3IPLHDVV ngay 30/06/2013 thai han cho yay la 12 thang, 11lisudt 13,5%/nmn.

(·)f)ay la khoan ti€n giri tren 3 thang den 12 thangtai mQt Cong ty con cua T5ng Cong ty, trong s6 dtr khoan tiengui c6 IcYhan tai ngay 31112/2014 baa g6m 43tY VND dll diroc dung da dam baa cho cac khoan yay thdu chi cua Ngan hang thuong

mai C5 phfut DAu tu va Phat trian Vi~t Nam - Chi nhanh Binh Duong

5 . TRA TRUOC CHO xctror BAN

31/12/2014 -------VND

0110112014

VND

Cong ty c5 phfut phat trian Phu My (I)

Tra truce ti€n mua cay canh

- Ong Phan Xuan Thong

- 6ng Bu! Thanh Hdi

Cong ty Duong Ngheap(2)

Trung tam Phat trian Quy ddt huyen Ben Cat

Tra tnroc nguoi ban v€ mua hangva cung capdich vu

20.495.125.000

13.093.125.000

7.402.000.000

4.255.965.360

1.260.036.560

12.749.732.968

.~ 38.760.859.888

(I)Khaan tra tnroc ti€n mua the hQi vien san golf Phu My theo hop d6ng s6 MS-20121026 ngay 26/10/2012

59.985.429.213

14.887.125.000

13.793.125.000

1.094. 000. 000

4.255.965.360

1.801.918.176

23.682.616.881

104.613.054.630

(2)Tra truce tien thi cong cong trlnh Nha xuong tal Cong ty KP Apparell Manufacturing Co.,Ltd (Vuong quec Campuchia).

24

Tang Cong ty San xuAt- XuAt nh,p khiu Binh Duong - TNHHMqt thauh vienKhu ph6 Dong Tir, P. Lai Thieu, Thj xii Thuan An, tlnh Binh Duong

Bao cao tai chfnh hQ'PnhAtnam tai chinh k€t thuc ngay 31112/2014

6 . cAc KHoAN pHAI THU KHAc

-

Phai thu v€ chi hQ va irng v6n kinh doanh

+ Cong ty TNHH MTV Hacota

Phai thu v€ cho yay khong tinh liii

Phai thu Ba Nguy~n Thj Minh Chau ti€n chuyen nhuong

khoan dclu nr vao Cong ty CP BDS Dapark

Phai thu Huynh Vl1n Nghi

Uid\lthu

+ T6 chuckinh Ii+ Ngdn hang

Phili thu Cong ty CP Dclu tir phat trien Phu My

+ Ldi vay

Phai thu Cong ty CP Benh vien Phu san - Nhi Qu6c t€ Hanh Phuc

+ Tiin thue adt+ Cho mU(J1I v6n kinh doanh

+ Ldi vay

Phai thu Cong ty CP Hung Vuong

+ Llii vay

+ Kinh phi Cong doan

+ Cho thue kho

Phai thu Van phong Thj uy Thuan An

+ Cho mU(J1I v6n

Phili thu DNTT Nguy~n Trcln

+ Cho mU(J1I v6n

Phai thu v€ bao hiem xii hQi

Phai thu quy khen thuong phuc Iqi

Phai thu ban di€u hanh v€ irng tnroc ti€n luong

Khoan phai thu dii trlch I~p d\l phong no kh6 doi

Phai thu DQi thi cong

Thu€ TNDN tarn nQp tir heat dQng chuyen nhuong BDS

Phai thu Cong tyc6 phcln May theu Phat Dat

Phai thu v€ xudt hang mfru

Tam irng cho BQL cua cong trinh mo rQng dirong

Phai thu khac

25

31112/2014 0110112014

VND VND

1.027.011.176 2.093.679.287

1.027.011.176 2.093.679.287

1.000.000.000

6.600.000.000 6.600.000.000

1.200.000.000 1.200.000.000

6.233.314.775 8.003.705.670

6. 142.895.33 I 8.003. 705.670

90.419.444

4.347.319.444

4.347.319.444

85.794.010.678 56.562.820.380

6.162.887.901 5.117.155.382

24.000.000.000 24.000.000.000

55.631.122.777 27.445.664.998

5.070.200.482 5.248.654.806 ~.~4.097.333.334 4.097.333.334

~

i. I

205.319.500H

767.547.648 1.151.321.472

300.000.000 ~,

"1300.000.000

1.500.000.000

1.500.000.000

867.831.265

8.640.205.993

6.330.211.139 6.330.211.139

780.188.131 760.188.131

5.085.632.727

200.000.000 200.000.000

1.656.779.043

22.706.746 818.163.651

984.764.000

887.959.272 2.078.880.405

128.095.182.700 100.329.255.640

TAng Cong ty San xu§t- Xu§t nh~p kh§u BlnhDuong - TNHH MQt thanh vienKhu ph6 Dong Tir, P. Lai Thieu, Th] xli Thuan An, tinh Blnh Duong

Bao cao tal chfnh hQ'Pnh§tnarn tai chinh k~t thuc ngay 31112/2014

7 • HANG TON KHO

3111212014 0110112014

VND VND

Nguyen Ii~u, v~t li~u 151.193.170.411 152.913.341.607

Cong cu, dung cu 768.260.282 846.130.990

Chi phi san xufit kinh doanhda dang(O) 1.205.552.633.493 1.202.089.722.519

Thanh pham 82.832.358.582 161.649.788.892

Hang hoa 15.811.296.906 14.203.851.134

Hang gui di ban 11.487.568.348 645.785.242

Hang h6a bfit d(\ng san 27.119.942.666 33.364.806.574

Du phong giam gia hang t6n kho (1.086.444.564) (1.445.126.107)r-

1.493.678.786.124 1.564.268.300.851

(0) Chi ti~t chi phi da dang

31112/2014 0110112014

VND VND ..:

\I-Chi phi san xufit kinh da dang cua cacd\l an: 1.146.868.693.0 13 1.144.799.944.841

.N- Du anKhu lien hap Cong nghi?p - DicbV!J - Do thi Binh Duong 393.752.378.200 393.460.408.299

31

- Du anKhu Cdng nghiep - DichV!J An Tdy 736.746.704.352 734.969.926.081 KI

Du' anKhu ddn cu Nguyin Van Tilt - Laithieu - Thudn An - BinhDuong 8.236.842.573 8.236.842.573 \~- Du an Khu Nha a Thon V(1nHanh, huyen Tan Thanh, Tinh BR-VT 8.132.767.888 8.132.767.888

Chi phi san xu fit kinh doanhda dang 58.683.940.480 57.289.777.678'1.,=

1.205.552.633.493 1.202.089.722.519

8 . THUE vA cAc KHOA.N KHAc pHAI THU NHA NUOC

31112/2014 0110112014

VND VND

Thu~ Gia tr] gia tang 255.314.000

Thu~ Xufit khau, Nh~p khau 8.738.164 8.738.164

Thu~ Thu nh~p doanh nghiep 1.480.741.654 110.206.565

Thu~ Thu nh?p ca nhan 3.472.050 1.086.099

Cac loai thu~ khac 10.080.131 7.080.131

Phi, l~ phi va cac khoan phai n(\p khac 532.063.578

2.035.095.577 382.424.959

26

Tang Cong ty San xu§t- Xu§t nh~p kh§u Binh DU"O'Ilg- TNHH MQt thanh vienKhu ph5 Dong Tu, P. Ui Thieu, Thj xil Thu~ An,tinh Blnh Duong

Bao cao tai chinh hQ'Pnh§tnam tai chinh k€t thuc ngay 31112/2014

9 • TAl SAN NGAN ~N KHA.C

3111212014---'-"-'-'-'-"":"":"-VND

0110112014VND

T~lIng(')

Cac khoan th8 chAp,Icy quy, Icy circc

121.623.606.174

2.918.349.236

96.203.918.9991.928.466.339

124.541.955.410 98.132.385.338

(') Trong s5 dir tam irng tai ngay 31112/2014 bao g6m khoan tam irng cua nhan vien Nguy~n Ngoc Loan ti~n cong tac, phivan phong va chi phi cua cac dir an v6i t6ng s5 ti~n 94.162.518.149 VND (s5 du tal ngay3111212013 la 67.869.721.760VND).

r 10 . PHA.I THU DAI H~N KHA.C

31112/2014 0110112014VND VND

Cong ty TNHH Ascendas - Protrade(l)

Phai thu Cong ty c6 ph§n Hung Vuqng(2)

6ng Truong H6ng Phong(3)

126.112.500.000

294.299.998.661

793.562.000

103.076.400.000

289.632.503.946

793.562.000

421.206.060.661 393.502.465.946 ~A~YH1M 1

.SC(1) Khoan cho Cong ty TNHH Ascendas - Protrade vay voi lili su§t O%/nam, thai han tra no vao thang 112015(gia trj cho vaynrong duong 4.900.000 USD)

(2)Day la khoan T6ng Cong ty phai thu Cong ty c6 ph§n Hung Vuong theo hai hop d6ng dam bao gia tr] ngoai t~ trongnrong lai s5 0112011IPRO-PJngay 06 thang 06 nam 2011va sa 01l2011IPRO-PJngay 20 thang 09 nam 2011, theo hai hopd6ng nay, TAng Cong ty san xu§t - Xu§t nh~p khdu Binh Duong canCll vao tY gia ban USD cua Ngdn hang TMCP Congthuong Vi~t Nam Chi nhanh TP.HCM cho tirng l§n chuyen ti~n s~ chuyen cho Cong tyceph§n Hung Vuong ti~n VND voitAng gia trj nrong irng 13.880.000 USD va Cong tyceph§n Hung Vuong s~ dam bao tra lai toan bQ s5 USD nay khi dbhan (nam 2016) cling theotY gia ban USD cua Ngan hang TMCP Cong thuong Vi~t Nam Chi nhanh TP. HCM tai tirng thaidi8m chuyen ti~n. S5 ti~n lliy k€ d€n 31112/2014 TAng Cong ty da chuyen cho Cong tycsphdn Hung Vuong theo hop d6ngda Icy quy dAira ngoai t~ nrong irng 13.768.420,99 USD.

(3)Khoan phai thu v~ lIng tnroc tien den bu d§t dang cho h6SCI quy€t toan thuec du an khu dan cuGo Chai.

27

1 1. 1 1 1

TAng Cong ty San xu it - Xuit nh,p khAu Binh Duong - TNHH MQt thanh vien

Khu ph6 Dong Tir, P. Lai thieu, Th] xaThu~ An, tinh Binh Duong

Bao cao tii chinh hqp nhit

nam tai ehinh kSt thuc ngay31112/2012

11 . TAl SAN coDJNH HUu HINH

Nha cira, v~t kiSnMay m6e, thi~t bi

Phuong ti~n v~ ThiSt b], dung cu Hi san c6 dinhViron cay liiu nam CQng

true tai, truy€n dfut guanly khae

VND VND VND VND VND VND VND

Nguyen gill

s6 dir dAu nam 543.514.745.725 345.702.201.514 60.634.834.713 9.715.892.039 25.406.875.426 7.877.096.563 992.851.645.980

s6 tang trong nam 6.763.324.671 14.421.958.556 9.260.500.999 1.344.233.835 864.398.340 32.654.416.401

- Mua stIm mai 4.485.156.954 14.139.260.155 9.260.500.999 1.344.233.835 76.166.910 29.305.318.853

- ndu tu )(DCB hoan thanh 2.278.167.717 282.698.401 788.231.430 3.349.097.548

s6 giam trong nam (4.020.041.013) (9.189.382.423) (1.334.815.530) (764.462.556) (696.638.178) (731.806.201) (16.737.145.901)

- Giam theo TT45/2013!IT-BTC (669.355.230) (669.355.230)

- Thanhly, nhuang ban (4.020.041.013) (9.189.382.423) (665.460.300) (764.462.556) (696. 638.178) (731.806.201) (16.067.790.671)Chenh l~eh tY gia do chuyen d3i BCTC 4.289.874.077 617.900.452 65.613.162 1.668.030 221.277.502 5.196.333.223

Sa dIC cuai nam 550.547.903.460 351.552.678.099 68.626.133.344 10.297.331.348 25.795.913.090 7.145.290.362 1.013.965.249.703

Gia trj hao mon loy k~~ ,

268.227.794.601 256.355.310.959 42.674.930.530 6.004.891.560 16.330.862.379 2.214.423.905 591.808.213.934So du diiu nam

s6 tang trong nam 23.422.051.795 29.747.111.606 4.862.829.193 1.793.240.254 2.461.890.976 603.649.260 62.890.773.084

- KJuiuhao trong nam 23.422.051.795 29.747.111.606 4.862.829.193 1.793.240.254 2.461.890.976 603.649.260 62.890.773.084

s6 giam trong nam (2.550.575.945) (9.189.382.423) (665.460.300) (764.367.556) (302.481.473) (377.579.155) (13.849.846.852)

- Thanhly, nhuang ban (2.550.575.945) (9.189.382.423) (665.460.300) (764.367.556) (302.481.473) (377.579.155) (13.849.846.852)

Chenh I~eh tY gia do chuyen d3i BCTC 2.184.109.611 487.243.402 38.914.288 1.668.030 138.252.926 2.850.188.257Phiin loai lai (100.264.290) 100.332.000 (67.710)

Sa dIC cuai nam 291.183.115.772 277.500.615.544 46.911.213.711 7.035.364.578 18.628.524.808 2.440.494.010 643.699.328.423

Gia tr] con I,i

s6 dtr dAu nam 275.286.951.124 89.346.890.555 17.959.904.183 3.711.000.479 9.076.013.047 5.662.672.658 401.043.432.046

Sa dIC cuai nam 259.364.787.688 74.052.062.555 21. 714.919.633 3.261.966.770 7.167.388.282 4.704.796.352 370.265.921.280

Trong do:- Gia tri con lai eu6i nam cua tai sanc6 djnh hilu hlnh dll dung th~ chap, eArn e6 dam bao cac khoan yay: 37.687.737.047 VND- Nguyen gia tai sanc6 dinh eu6i Icy dll kh§u hao hSt nhung vfut conSlr dung: 199.129.880.542 VND

- Nguyen gia tai san e6 dinh eu6i nam cho thanh Iy: 3.212.644.726 VND

Tang Cong ty Sanxuit - Xuit nh~p khiu Binh Duong - TNHH MQt thanh vien

Khu ph6 Dong Tir, P. Lai Thieu, Thj xii Thuan An, tinh Blnh Duong

Bao caoti'li chinh hop nhit

narn tal chlnh ket thuc ngay31/12/2014

Trong di~n tich tr6ng eao su tai Cong ty C6 phfut Cao su Ben Cat tlnh den 31/12/2014 e6 54.952,20 m2 dien tlch tr6ng cao

su dii ducc ban giao eho UBND tinh Binh Duong theo Quyet dinh thu h6i d~t s6 922/QD-UBND ngay28/0312011 cua

UBND tinh Blnh Duong va bien ban ban giao d~tngay 15107/2011 tai Tf\I soUBND xa An Di€n, huyen Ben Cat, tinh Blnh

Duong. Den thai diem 31112/2014, UBND tinh Binh Duong chira e6 van ban yeu diu Cong ty thanh Iy vuon cay tren di~n

tfch dii ban giao, do d6 talthai diem 3111212014 vuon cay cao su v§n con tinh hien huu, Cong ty v§n thuc hien quan Iy va

khai thac mu tren dien tlch vuon cay nay eho den khi e6 van ban chinh tlnrc tir UBND tinh Blnh Duong v€ viec thanh Iy de

ban giao m~t b~g. Viron cay dii ban giao nay e6 nguyen gia la 125.722.595 d6ng va khAu hao lily ke la 116.979.119 d6ng.

12 . TAl SAN co BINH VO HINH

Quyen su

d\lng d~t Phan m€m ke toan CQng

VND VND VND

Nguyen gia

s6 dtr dau nam 156.965.295.193 9.414.351.383 166.379.646.576

se tang trong nam 1.995.513.794 1.995.513.794

- ndu tuxdy dung co ban 1.995.513.794 1.995.513.794

s6 giam trong nam (2.529.522.894) (2.529.522.894)

- Thanh If, nhuang ban (2.529.522.894) (2.529.522.894)

Chenh I~ehtY gia do chuyen d6i BCTC 470.055.560 24.161.038 494.216.598

S6 dir cu6i Dam 159.430.864.547 6.908.989.527 166.339.854.074 ~Gia tr] hao mOD (fiy k~

~

s6 dir dau nam 56.554.291.956 8.931.947.183 65.486.239.139

s6 tang trong nam 2.841.528.622 207.509.854 3.049.038.476

- Kluiu hao trong nom 2.841.528.622 207.509.854 3.049.038.476

se giam trong nam (2.529.522.894) . (2.529.522.894) ~

- Thanh If, nhuang ban (2.529.522.894) (2.529.522.894)

Chenh I~eh tY gia do chuyen d6i BCTC 40.470.751 21.030.162 61.500.913

S6 dir cu8i Dam 59.436.291.329 6.630.964.305 66.067.255.634

Gia tr] COD(~i

s6 du dau nam 100.411.003.237 482.404.200 100.893.407.437

S6 dir cu6i DAm 99.994.573.218 278.025.222 100.272.598.440

13 . CHI PHi xAY DVNG co BAN DO DANG31/12/2014 0110112014

VND VND

Du an khu quy hoach Go Chai 93.551.618.272 90.596.746.021

D\l an d~t Gio An, P.5, Da Ll,lt 2.556.040.909 2.556.040.909

Mua d~t Vilng Tau - Cong ty Blie Son 11.797.722.039 9.289.790.636

Du an nhaa cong nhan Cong ty May - Block 2 1.698.259.039 1.698.259.039

Du an xu Iy mroc thai tI,liCong ty May m~e Blnh Duong 2.315.475.000

Du an khu bi~t thu tai San GolfPalm Song Be 3.145.576.530 1.394.372.000

Dau nr xay dung San Golf 29.334.968.334 2.745.450.000

Du an Khu du lich tI,liPhan thiet 15.274.892.180 15.274.892.180

Khac 3.854.876.080 4.301.165.863

163.529.428.383 127.856.716.648

29

TAng Cong ty San xuit - Xu it nh~p kh§u Blnh Duong -TNHH MQt thanh vien

Khu ph6 Bong Ttr, P. Lal Thieu, Th] xa Thuan An, tinh Blnh DuongBao caotai chinh hQ'p nhit

nam Uti chlnh k€t thuc ngay 3l!12/20 14

14 . BAT DQNG SAN DAu TV'

Quyen sir

dung d~t Nha, v~t ki€n true CQng

VND VND VND

Nguyen gia

s6 du ddu nam 61.211.986.160 30.589.024.173 91.801.010.333

s6 tang trong nam 24.292.387.400 24.292.3 87.400

- ndu tll Xay dung ca ban 24.292.387.400 24.292.387.400

s6 giam trong nam

S6 du cu6i nam 85.504.373.560 30.589.024.173 116.093.397.733

Gia trj hao mon liiy k~

r s6 du dAu nam 284.343.930 6.167.793.669 6.452.137.599

s6 tang trong nam 109.920.305 1.286.428.188 1.396.348.493

- Khdu hao tang trong ndm 109.920.305 1.286.428.188 1.396.348.493

s6 giam trong nam -S6 dir cuai nam 394.264.235 7.454.221.857 7.848.486.092

Gia trj con I:}i

s6 du dAu nam 60.927.642.230 24.421.230.504 85.348.872.734

Sa dir cuai nam 85.110.109.325 23.134.802.316 108.244.911.641

~

'c.:ien-i

••

31/12/20 14 __ ---:;.0~1I~01;;;../2;;.;0;..;;1~4~.

1.212.180.664: 1.205.536.51: ~

207.830.889.182 218.016.955.685

80.802.593.285

105.196.079.236

490.804.413.862

15 . cAc KHoAN DAu TV' TAl CHiNH nAI II4N

Dau nr vao cong ty lien k~t

- Cong ty CP Cao su DAu Ti€ng Viet Lao

- Cong ty c6 phdn phat trien PhuMy- Cong ty TNHH Ascendas-Protrade

- Cong ty TNHH FrieslandCampina VN

- Cong ty CP Benh vien PS QT H!}Jlh Phuc(*)

- Cong ty CP Hung Vuong

- Cong ty TNHH Bdu Tir - XD Tan Phu

- Cong ty TNHH YCH-PROTRADE

- Cong ty CP Bdu nr& Phat trien Tan Thanh

- Cong ty CP Djch Vu& Cong Nghiep Blnh Duong

- Cong ty CP Gia cong hoan thien may mac Blnh Duong

Dau nr dai han khac

D\f phOng giam gia dAu nr tai chinh dai han

81.003.298.948

1.500.000.000

21.473.916.972

219.360.561.865

35.318.380

4.173.592.422

9.018.328.421

(4.347.000.622)

123.553.728.558

560.371.540.735

77.513.747.363

1.500.000.000

219.406.218.455

38.916.127

5.135.407.203

23.441.823.821

(4.347.000.622)

1.216.851.991.951 1.224.631.337.325

(*) Khoan ddu nr vao cong ty lien k€t b] 16, gia tr] 16 lfiy k€VlIQt qua gia tr] ghi s5 khoan ddu nr

30

Tang Cong ty San xu§t- Xu§t nh~p kh5u Blnh Duong - TNHH MQt thanh vien Bao cao tai chinh hQ'P nh§tKhu ph6 Dong Tir, P. Lai Thieu, Th] xli Thuan An, tinh Blnh Duong narn tAi chinh k~t thuc ngay 31/12/2014

nAu tll' vao cfing ty lien k~t

Thong tin chi ti~t vB cac cong ty lien k~t cua Cong ty tai ngay 31112/2014 nhu sau:

Noi thanh I~p va TYI~ Quyen Hoat d9ng kinh

Ten congty hoat d9ng loi Ich kiem scat doanh chinh

Cong ty CP Cao su DAu Ti~ng Vi~t Lao Tinh 45,39% 40,00% Trong, khai thac,

Binh Duong ch~ bi~n mu cao su

Cong ty C8 phfrn Phat trien PhuMy Tinh 25,49% 35,00% KD BDS, kinh

Binh Duong doanh san golf

Cong ty TNHH Ascendas-Protrade Tinh 30,00% 30,00%~ ,

DTXD, KD ket cau

Binh Duong h;;ttfrngKCN

Cong ty TNHH FrieslandCampina VN Tinh 30,00% 30,00% Kinh doanh sil'a va

Binh Duong nuoc giai khat

Cong ty C8 phfrn Benh vi~n Phu san Tinh 48,01% 24,00% Djch vu y t~I"""" Qu6c t~ Hanh Phuc Blnh Dirong

Cong ty CP Hung Vuong Tinh 49,00% 49,00% SXKD SP tir g5,

Binh Dirong KD H;;t tAng KCN

Cong ty TNHH DAu Tu - XD Tan Phu Tlnh 2,36% 30,00% Kinh doanh bilt

Blnh Dirong d9ng san

Cong ty TNHH YCH-PROTRADE Tinh 30,00% 30,00% Kinh doanh djch V\I

Binh Duong Logistic ~Cong ty C8 phfrn DAu nr & PMt tri€n Tinh 72,67% 30,00% KD BDS, kinh

~

Tan Thanh Binh Duong doanh san golf

Cong ty CP Djch V\I & Cong Nghiep Tinh 60,27% 49,00% Djch vu nr v§n dAu

Blnh Duong Binh Duong nr

Cong ty CP Gia cong hoan thi~n may Tlnh 29,80% 30,00% May mac 9~

m~c Blnh Duong Binh Duong

nAu tu dai han khac

31112/2014 0110112014 31112/2014 0110112014

S6luqng CP S6luqng CP VND VND

Chovay 14.517.995.400

- Cong ty TNHH YCH-Protrade 14.517.995.400r- Cong ty CP Co khi v~ tai DAu Ti€ng 50.500 50.500 505.000.000 662.500.000

Cong ty CP Y Phuc Doanh nhan 4.347.000.621 4.347.000.621

Cong ty CP TV & XD TH Binh Duong 200.887.800 200.887.800

Cong ty c8 phfrn Trung Thanh 519.899 519.899 3.465.990.000 3.465.990.000

DAu nr CP Vinamilk 56.700 47.250 499.450.000 247.450.000

9.018.328.421 23.441.823.821

31

Tang Cdng ty San xu§t - Xu§t nh~p kh§u Binh DU'O'Ilg- TNHH MQt thanh vien

Khu ph6 Dong Ttr, P. Lai Thieu, Th] xiI Thuan An, tinh Blnh DuongBao caoti\i chinh hQ'p nh§t

nam tal chlnh ket thuc ngay 31/12/2014

DI! phOng giam gia dAunr ti\i chinh di\i han

3111212014 01/0112014VND VND

Cong ty CP Y phuc Doanh nhan (4.347.000.622) (4.347.000.622)

(4.347.000.622) (4.347.000.622)

16 • CHI PHi TRA. TRU<1C DAI ~N

31112/2014 0110112014VND VND

Cong cu dung cu dang phan b6 7.769.425.772 12.801.578.102

Chi phi cho du an Logistic 1.085.877.681

,.- Chi phi thue d~t tal Cong ty Gi~y Vlnh Phu (*) 1.401.209.931 1.469.561.931

Chi phi thue d~t tai Cong ty Cao su Ben Cat 4.694.764.116 4.792.571. 700

Chi phi the hQi vien san Golf Phu My 4.455.956.377 4.557.359.101

Chi phi sua chtra !Ai san 2.056.106.249 2.237.079.897

Chi phi nr van chien hroc 426.761.381

Chi phi sua chna xe may 2.129.094.000

Chi phi khao sat tham do tm hrong 246.171.654

Chi phi tra tnroc dai han khac 3.110.841.867 608.052.319

26.290.331.347 27.552.080.731

(*) Day la toan bQ ti~n thue d~t tai thira 62to ban db s3 36 xiI Lai Uyen, huyen Ben Cat, tlnh Blnh Duong voi di~n tlch

44.931,1 m2 duQ'c UBND tinh Blnh Duong cho Cong ty my la T6ng Cong ty SX-XNK Blnh Duong thue theo hQ'P dbng thue

dAt s3 1468/I-ID.TD ngay 10 thang 07 nam 2006, T6ng Cong ty SX-XNK Blnh Duong diI nhuong lai quyen thue nay cho

Cong ty TNHH MTV GiAy Vinh Phu, thai han thue dAt la 49 nam bAt d§utit nmn 2006.

17 .LQITHETHUONG~I

NWn 2014 __ ----:N:...;;Wn::::.:..;2::..:0:..:.1.::..,3VND VND

S3 du d§u nam

Tang do hQ'P nh~t kinh doanh

Gia tr] phan b6 vao ket qua kinh doanh trong nam

241.479.769.345

268.310.854.828

(26.831.085.483) (26.831.085.483)

214.648.683.862 241.479.769.345

Trong nam 2013, T6ng Cong ty dil hoan tat vi~c mua laitY I~ 75% tY I~ loi Ich va quyen kiem soattit c6 dong sang I~p Cong

ty TNHH MTV San GolfPalm Song Be, di~u nay ddn toitY I~ lei Ich va quyen kiem soat cua T6ng Cong ty tal Cong ty

TNHH MTV San GolfPalm Song Be la 100%. Tai thai diem mua gia tr] lei the thuong mai phat sinh s3 ti~n 268,310tYVND. Gia tr] lei th~ nay duoc T6ng Cong ty phan b6 trong vong 10 nam, nam 2013 la nam d§utien voi gia tri 26,831 tYVND.

Gia tr] !Ai san thu§n tuong imgtY I~ mua lai

Gia mua khoan d§u nr

LQi th~ tbuong m~i

223.146.953.366

491.457.808.194

268.310.854.828

32

r------------------------------------,~c= ~ _=====~----------------------------------

Tang Cong ty San xu§t- Xu§t nh~p kh§u Binh Durrng - TNHH MQt thanh vien

Khu ph6 Dong Tir, P.Lai Thieu, Th] xiI Thuan An, tinh Blnh DuongBao cao tai chinh hQ'p nh§t

nam tai chfnh k6t thuc ~gay 31/1212014

18 . VAYvANQNGANH~N

Yay ng:1n han

- Yay ngan hang

- Yay t6 chirc khac

Nil dai han d~o han tra

Chi ti~t vay og:1o han

Yay ngan hang

- Ngdn hang TMCP Cdng thuang Vi?t Nam - Chi nhanli TP.HCM(I)

- Ngdn hang Ddu tu& Phat tri€n Vi?t Nam (BIDV) - CN Binh Ducmg(2)

- Ngdn hang TMCP Ngoai Thuong Vi?t Nam - Chi nhdnh Binh Ducmg(3)

- Ngdn hang TNHH MTV HSBC Viet Nam

- Ngdn hang TMCP Qudn DQi - Chi nhdnh Binh Duong

Yay t6 chirc khac

- Vay Cong tyC6phdn Hung VU(1ng(4)

- Van phong Tinh uy Binh Duong'"

Quy Ddu Tu Phrit Trien Tinh Binh Ducmg(6)

Chi ti~t vay va oil dai hau d~n han tra

Vay dizi hem din hem Ira

- Ngan hang TMCP Ngoai Thuong Vi~t Nam - Chi nhanh Binh Duong

- Ngan hang Dau nr va phat trien Vi~t Nam (BIDV) - CN Blnh Duong

Quy dau nr phat trien Binh Duong

- Van phong Tinh uy

- Ngan hang Shinhan- CN Blnh Duong

(Thong tin chi tiit xem TMs623)

31112/2014 01101/2014

VND VND

927.685.913.140 793.673.490.993

842.090.717.340 715.079.490.993

85.595.195.800 78.594.000.000

144.420.456.090 190.418.894.762

1.072.106.369.230 984.092.385.755

31112/2014 0110112014

VND VND

842.090.717.340 715.079.490.993

250.430.822.294 284.026.239.785

530.645.401.327 264.269.755.644

61.014.493.719 94.059.543.277

68.956.691.101

3.767.261.186

85.595.195.800 78.594.000.000

3.594.000.000 3.594.000.000 =, \079.000.000.000 75.000.000.000 ---3.001.195.800 \IN

iG 1

927.685.913.140 793.673.490.993 GK'

AJ31112/2014 0110112014 ""-NH.

VND VND::::::::-:

2.736.640.000 6.888.944.000

60.000.000.000 48.000.000.000

78.3 50.000.000 106.708.641.762

28.000.000.000

3.333.816.090 821.309.000

144.420.456.090 190.418.894.762

Thong tin b6 sung cho cac khoan vay ng:1nhan tl}i ngay 31/12/2014

(1) Bao gam cac hop dang tin dung sau:

(l.l)Hqp dang tin dung s6 01l2013-HDTDHMlNHCT900-PROTRADE ngay 13/08/2013, v6icac diSu khoan chi tiSt sau:

- H~ rmrc tfn dung: 18.000.000.000 VND;

- Muc dlch yay: b6 sung v6nhru dQng;

- Thai han cho yay:8 thang;

- Ui sudt cho yay: 8,5%/nam;

- Hinh tlnrc bao dam ti€n yay: the chdp tai san,

33

Tang Cling ty San xu§t - Xu§t nh~p khAu Blnh DU'01lg - TNHH MQt thanh vien

Khu ph8 Dong Tir, P. Lai Thieu, Thj xlI Thuan An, tinh Blnh Duong

Bao cao tili chinh hQ1>nh§t

nam tai chlnh k~t thuc ngay 31/12/2014

,.-

(1.2)Hop d6ng tin dung s8 14.2170020/20 14-HDTDHMlNHCT900- PROTRADEngay31107/2014, voi cacdi~u khoan chi

ti~t sau:

- Han rmrc tin dung: 18.000.000.000 VND;

- Muc dich yay: b8 sung v6nhru dQng;

- Thai han cho yay: 8 thang;

- Lai sudt cho yay: 7% d~n 8%/nam;

- Hinh thirc bao dam ti~n yay: thechap tai san.

r

(1.3)Hop d6ng tin dung s6 14.2170006/2014-HDTDHMlNHCT900-GVP ngay 19/05/2014, v6icacdi~u khoan chi tiet sau:

Han mire tin dung: 22.000.000.000 d6ng;

- Muc dlch yay: b8 sung v6nhru dQng d6phuc vu ke hoach san xudt kinh doanh narn 2014 - 2015;

- Thai han cho yay: 6 thang tirthai di6m nh~n nq yay;

- Lai sudt cho yay: tlr 7o/oinam den 8%/nam;

- Cac hinh thirc bao dam ti~n yay: Bao lanh cua Tang Cong ty SX-XNK Blnh Duong.

(1.4)Hop d6ng tin dung hanmire s6 14.2170014/2014-HDTDHMlNHCT900-MMBD ngay08/0612014 vci cac di~u khoan

chi tiet nhu sau

_ Han mire tin dung: 400.000.000.000 VND;

_ Muc dlch yay: B8 sung v6nhru dQng phuc vu san xudt kinh doanh;

_ Thai J 6 thang;

Lai sudt cho yay: Theo tirngIAn nh~n no, lai sudt ap dung hiental la 2.2o/oinam

_ Cachinh thirc bao dam ti~n yay: Hi san la may m6c, thietb].

_ s6 du no g6c ~i thai di6m cu6i nam la 10.066.958,49 USDnrong duong 215.181.237.333 VND.

=5·(

(2)Bao g6m cac hop d6ng tin dung sau day

(2.I)Hqp d6ng tindung s6 0212014/4486227 ngay08/0412014, voi cacdi~u khoan chi tiet sau:

S8 ti~n yay: 13.000.000.000 d6ng;

- Muc dlch yay: b8 sung v6nluu dQng;


- Ui sudt cho yay: 10 o/oinam;

- Hlnh thirc bao dam ti~n yay: the chap tai san.

T.!'

(2.2)Hqp d6ng tindung s8 03/2014/4486227 ngay 25/0412014, voi cac di~u khoan chi tiet sau:

- se ti~n yay: 35.000.000.000 d6ng;

Muc dlch yay: ba sung v6nhru dQng;

- Thai han cho yay: 11thang;

- Lal sudt cho yay: 10 %/nam;

Hinh thirc bao dam ti~n yay: the chdp tai san,

(2.3)Hop d6ng tin dung s6 04/2014/4486227 ngay 15105/2014, voi cacdi~u khoan chi tiet sau:

s6 ti~n yay: 30.000.000.000 d6ng;

- Muc dich yay: b8 sung v6nhru dQng;


- Ui sudt cho yay: 10 %/nam;

- Hlnh thtrc bao dam ti~n yay: the chdp tai san,

34

Tang C8ng ty San xu§t- Xu§t nh~p khdu Blnh Duong - TNHH MQtthanh vienKhu ph8 Dongro, p, Lai Thieu, Thj xiI Thu~n An, tinh Binh Duong

Bao caotai chinh hop nh§tnarn Utichinh k~t thuc ngay31/1212014

(2.4)Hqpdang tin dung s805/2014/4486227 ngay29105/2014, vci cac dieu khoan chi ti~t sau:

- S8 tien yay: 996.000.000 dang;

- Muc dich yay: b6 sung v8n hru dQng;


- Lai su~t cho yay: 10%/nlim;

- HInh thirc bao dam tien yay: th~ chAptai san.

(2.5)Hop d6ng tin dung s806/2014/4486227 ngay09106/2014, vci cac dieu khoan chi ti~t sau:

- S8 tien yay: 1.092.711.281 d6ng;

Muc dich yay: b6 sung v8n hru dQng;

Thai han cho yay: 11 thang;

Lal su~t cho yay: 10 o/oinlim;

Hinh tlnrc bao dam tien yay: th~ ch~p tai san.

(26)Hop dang tin dung s80712014/4486227 ngay091061201, voi cac dieu khoan chi tiat sau:

S8 tien yay: 5.000.000.000 d6ng;


- Tho; han cho yay: 11 thang;

- Lili su~t cho yay: 10 o/oinlim;

- Hinh thirc bao dam tien yay: tha chAptai san.

(2.7)Hop dang tin dung s808/2014/4486227 ngay 18/06/2014, v6i cac dieu khoan chi tiat sau:

- S8 tien yay: 1.711.915.086 dang;

- Muc dlch yay: b6 sung v8n luu dQng;


- Lai su§t cho yay: 10 o/oinlim;

- Hinh thirc bao dam tien yay: tha chAptai san,

~~NH

iN HITOI

C~~

(2.8)Hqpd6ng tin dung s809/2014/4486227 ngay26/06/2014, voi cac dieu khoan chi tiat sau:

- S8 tien yay: 25.000.000.000 dang;

Muc dlch yay: b6 sung Y8n hru dQng;


Lai su§t cho yay: 10 o/oinlim;

Hinh thirc bao dam tien yay: tha ch~p tai san,

(2.9)Hqpd6ng tin dung s810/2014/4486227 ngay 10/07/2014, voi cac dieu khoan chi tiat sau:

S8 tien yay: 25.000.000.000 d6ng;

- Muc dich yay: b6 sung y8n hru dQng;


- Lili su~t cho yay: 10 o/oinlim;

- Hinh thirc bao dam tien yay: tha ch~p tai san.

35

.=

T6ng Cong ty San xuit - Xu it nh~p khAu Blnh DU'O'Ilg- TNHH MQt thanh vien

Khu ph6 Dong Tu, P. Lai Thieu, Thjxa Thu~ An, tlnh Blnh DuongBao caotal chinh h'fPohit

nam tai chinh k~t thuc ngay31/12/2014

(2.IO)Hqpd6ng tin dung s611/2014/4486227 ngay28/07/2014, vol cac diSu khoan chi ti~t sau:

- S6 tiSn vay:25.000.000.000 d6ng;

- Muc dich yay: b5 sung van hru dQng;


- Lal su~t cho vay:10 %/nam;

- Hinh thirc bao dam tiSn yay: th~ chap tai san.

(2.11)Hqpd6ng tin dung sa12/2014/4486227 ngay26/0812014, vol cac diSu khoan chi ti~t sau:

- sa tiSn yay:20.000.000.000 d6ng;



- Lai su§.tcho yay:10 o/o/nlim;

- Hlnh thirc bao dam tiSn yay: th~ ch§.ptai san.

(2.12)Hop d6ng tin dung sa13/2014/4486227 ngay 10/09/2014, voi cac diSu khoan chi ti~t sau:

- sa tiSn yay:25.000.000.000 d6ng;



- Lai su§.tcho yay:10 o/o/nam;

- Hlnh thirc bao dam tiSn yay: th~ ch§.ptal san,

(2.13)Hop d6ng tin dung sa14/2014/4486227 ngay 16/0912014, voi cac diSu khoan chi ti~t sau:

- sa tiSn yay:24.292.387.400 d6ng;


- Thoi han cho yay:11 thang;

- Lal su~t cho yay:10 %/nam;

- Hinh thirc bao dam tiSn yay: th~ ch§.ptai san.

(2.14)Hop d6ng tin dung sa15/2014/4486227 ngay23/10/2014, voi cac diSu khoan chi ti~t sau:- sa tiSn yay:825.000.000 d6ng;



- Lal su§.tcho yay:10 %/nam;

Hinh thirc bao dam tiSn yay: th~ ch§.ptai san,

(21S) Hop d6ng tin dung sa16/2014/4486227 ngay23/10/2014, vci cac diSu khoan chi ti~t sau:sa tiSn yay:42.000.000.000 d6ng;

- Mucdlch yay: b5 sung van hru dQng;


- Lai su§.tcho yay:10 %/nam;

- Hlnh thirc bao dam tiSn yay: th~ ch§.ptai san,

36

.=

Tang Cong ty San xu§t- Xu§t nh~p khftu Blnh DU'O'Dg- TNHH MQt thanh vien

Khu ph6 Dong Tir, P. Lai Thieu, Th] xli Thuan An, tlnh Blnh DucmgBao caotAi chinh hQ1l nh§t

nam tai chinh k~t thuc ngay31112/2014

(2.16)Hgpdang tin dung s617/2014/4486227 ngay3111012014,vci cac di6u khoan chi ti~t sau:- s6 ti6n yay:8.000.000.000 dang;

Muc dich yay: b6 sung v6n luu dQng;

Tho; han cho yay: 1I thang;

Lai suat cho yay:10 %/nl1m;

Hinh thirc bao dam ti6n yay: th~ chap tal san,-(217)Hgpdang tin dung s518/2014/4486227 ngay25/1 112014,v6i cac di6u khoan chi ti~t sau:

s6 ti6n yay:15.000.000.000 dang;


- Thai han cho yay: I I thang;

- Lai suat cho yay:8 %/nAm;

- Hlnh thirc bao dam ti6n yay: th~ chap tai san.

(2.18)Hgpdang tin dung s619/2014/4486227 ngay02/1212014, voi cac di6u khoan chi ti~t sau:- S5 ti€n yay:5.000.000.000 d6ng;



- Lai suat cho yay:8 o/oInl1m;

- Hinh thirc bao dam ti6n yay: th~ chap tai san.

~

~o·en:E

*(

~

(2.19)Hgpdang tin dung s520/2014/4486227 ngay 10/1212014, voi cac di€u khoan chi ti~t sau:- S5 ti6n yay:48.08 1.000.000 dang;



- Lai suat cho yay:8 o/oInl1m;

- Hlnh tlnrc bao dam ti€n yay: th~ chap tai san,

(2.20)Hgpdang tin dung s62112014/4486227 ngay22/12/2014, vol cac di€u khoan chi ti~t sau:- S5 ti6n yay:100.000.000.000 dang;

- Muc dich yay: chuyen ti€n hoan tra v5n ngan sach Nha Nucc;


- Lai suat cho yay: 8 o/oInl1m;

Hlnh thirc bao dam ti€n yay: th~ chap tai san,

(2.21)Hop dang tin dung han mire s601120I 4/834021HDHM ngay 19/08/20 I 4, voi cac di6u khoan chi ti~t sau:

Han mire tin dung:40.000.000.000 VND;

- Muc dich yay: B6 sung v6n hru dQngphuc vu hoat dQngsan xuat kinh doanh;

- Thai han cap han mire: Tir ngay19/08/2014 d~n ngay18/08/2015;

- Lai suat cho yay: theo tung kh€ uoc nh~ ng;

- Du ng g6c tai thai di~m cu6i nam la13.448.879.523 VND;

37

=

Tang Cdng ty San xu§t - Xu§t nh~p khiiu Blnh DUO'Dg - TNHH MQtthanh vien

Khu ph5 Dong Tir, P. Lai Thieu, Th] xlI Thuan An, tinh Blnh Duong

Bao cao tlli chinh hQ"Pnh§t

nam tai chinh kat thuc ngay3111212014

r

- Cac hlnh thirc bao dam ti6n yay: Th€ ch§p tal san;

+ H(1p a6ng Ihi chdp s6 01120131834021HD ngay 0510412013, van ban sua a6is6 0112014183402IVB ngay

3110712014, tri gid: 6.842.104.000 VND;

+ H(1p a6ng 1M chaps6021834021HDTC ngay 0911012009, van ban sua a6is60212014183402IVB ngay 3110712014,

tri gia: 4.439.298.000 VND;

+ H(1p a6ng 1Mchap s6041834021HD ngay 0911012006, van ban sua a6is606120141834021HD04 ngay 3110712014,

tri giG: 8.391.983.000 VND;

+ H(1p a6ng 1M chaps6051834021HDTC ngay 2911212009, van ban sua a6is60312014IVB ngay 3110712014, tri gia:

235.000.000 VND;

+ H(1p a6ng 1M chaps6061834021HDTC ngay 30/07/2010, van ban sua a6i ngay 0911212013, tri giG: 194.000.000

VND;

+ H(1JJa6ng 1M chdp hang 16n khos603183402120091HDTC ngay 2010612009, tri gid: 20.000.000.000 VND;

+ Toan b(is6du ta! khoan l;in giti VND va ngoai I? cua hen vay tai Ngdn hang va tai CGC16 chile tindung khdc;

(2.22) Hop d6ng tin dung han mire s501l20144675359IHDHM ngay 03/06/2014 voi cac di6u khoan chi ti€t nhu sau:

- Han mire tin dung: 316.000.000.000 VND;

Muc dfch yay: B6 sung v5n IlIU dQng phucVI,I san xu§t kinh doanh;

Thai han cho yay:

Lai su§t cho yay: Theo tirng IAn nh~n no, Illi su§t ap dung hien tal la 2.25%/nlim;

Cac hlnh thirc bao dam ti6n yay: Hang t6n kho, no phai thu, toan bQ s5dir tiii khoan ti6n giri;

S5 dtr ng g5c tai thai diem cu5i nam la 2.377.762,94 USD nrong duong 50.824.682.844 VND.

(3) Bao g6m cac hop d6ng tin dung sau:

(3.1) Hop d6ng tin dung han mire s5 016A14 ngay29107/2014 voi cac di6u khoan chi ti€t nhu sau:

- Han mire tin dung: 6.300.000 USD;

- Muc dich yay: B6 sung v5n IlIU dQng phucVI,I san xdt kinh doanh;

- Thai 16 thang;

- Lai su§t cho yay: tit 2.2% /nam;

- Cac hlnh thirc bao dam ti6n yay: May m6c thi€t b] trj gia

- S5 du ng g5c tal thai diem cu5i nam la 2.738.657,33 USD nrong dirong 58.552.493.719 VND.

(2.23) Khoan Cong ty CP Ddu nr Xay dung3/2 yay th§u chi tal Ngan hang TMCP Ddu nr va PMt trien Vi~t Nam - chi nhanh

Nam Blnh Duong, Khoan yay naydiroc dam bao b~g Ti6n gui c6leYhan s5 ti6n 43.000.000.000 VND.

- S5 du nc g5c tf,lithai diem cu5i nam la 16.372.825.193 VND.

(3.2) Khoan Cong ty CP Thirong Mai Thuan An yay Ngan hang TMCP Ngoai thuong Viet Nam - CN Blnh Duong de b6 sung

v5n IlIU dQng. Khoan yay nay duoc dam bao b~g viec th€ chap QuyenSlr dung d§t cua Cong ty

- S5 dtr nc g5c tai thai diem cu5i nam la 2.462.000.000 VND

(4) Hop d6ng cho yay s5 001-IIIPR-HV ngay03/0112011 va phu kien hop d6ng s5 3 ngay02/0112014, voi cac di6u khoan

chi ti€t sau:

- S5 ti6n yay: 3.594.000.000 d6ng;

- Muc dlch yay: b6 sung v5n IlIU dQng;


- Lai su§t cho yay: 12%/nlim;

- Hlnh thirc bao dam ti6n yay: tin chap.

38

TAng Cong ty San xu~t- Xu~t nh~p khiiu Binh DU·01lg - TNHH MQt thanh vien

Khu ph6 Dong Tir, P. Lai Thieu, Thj xa Thuan An, tinh Binh Duong

Bao cao tai chinhhQ'p nh~t

nam tai chfnh k~t thuc ngay31112/2014

(5)Bao gam cac hQ'P dang tindung sau day

(5.I)Bao gam cac hQ'P dang vay v6n s6 s6 02-HDNV ngay06/0412011; s6 03-HDNV ngay 24/08/2011 va s6 lO-HDNV

ngay 03/10/2013, vol cac di~u khoan chi ti~t sau:

- Tbng s6 ti~n vay: 75.000.000.000 dang;

M\lC dich vay: bb sung v6n luu dQng;

- Thai han cho vay: 12 thang;

- L1li su§.t cho vay: 8%1 nam;

- Hinh thlrc bao dam ti~n vay: tin ch§.p.

(5.2)HQ'P dang tin dung s6 01 ngay02/0112002, kern theo Cong van s6 2172-CVITU ngay30112/2014 v~ vi~c gia hanno vay

va di~u chinh giam 11iisuat;

- S6 ti~n cho vay: 1.000.000.000 VND;

Muc dlch vay: hoat dQng san xu§.t kinh doanh;

Thai han cho vay:Tit ngay 02/01/2002 d~n ngay 31/12/2015;

L1li su§.t cho vay: 8%/n1im;

Hinh thirc bao dam ti~n vay: Tin ch§.p;

S6 du nc g6c tai thai diem cu6i namhU.OOO.OOO.OOO VND.

(5.3)HQ'P dang tin dung s6 01 ngay0110912004, kern theo Cong van s6 2172-CV ITU ngay30/12/20 14 v~ viec gia han no vay

va di~u chinh giam lai su§.t;

- S6 ti~n cho vay: 1.000.000.000 VND;

Muc dlch vay: heat dQng san xu§.t kinh doanh;

Thoi han cho vay: Tit ngay 01109/2004 d~n ngay 31112/2015;

L1li su§.t cho vay: 8%/n1im;

Hlnh tlnrc bao dam ti~n vay: Tin ch§.p;

S6 du no g6c tal thai diem cu6i nam la 1.000.000.000 VND.

(5.4)Cong van s6 965 CVITU ngay19109/2005, kern theo Cong van s6 2172-CVITU ngay30/1212014 v~ vi~c gia han no vay

va di~u chinh giarn lai su§.t;

- S6 ti~n cho vay: 2.000.000.000 VND;

- Muc dich vay: hoat dQng san xu§.t kinh doanh;

- La.i ~~§.tch~ vay: 8%/n1im; . . ... " ..

- Hinh thirc bao dam ti~n vay: Tin ch§.p;

- S6 du no g6c taithai diem cu6i nam la 2.000.000.000 VND.

(6) HQ'P dang tindung ngin han s609/20 14IHDTD-NH ngay 04/07/2014 va phu luc hQ'P dang vay v6n tindung ddu tu phat

trien s6 09A120141HDTD ngay 27/1112014, voi cac di~u khoan chi ti~t sau:

S6 ti~n vay: 3.001.195.800 dang;

M\lC dich vay: bb sung v6n luu dQng;

Thoi han cho vay: 11 thang;

L1li su§.t cho vay: 7 %1 nam;

Hlnh thirc bao dam tien vay: th~ ch§.p quy~n thu 11iim6i nam dat tren 200tY dang tit khoan v6n g6p 7.250.000 usd trong

lien doanh Freisland Campina Vi~t Nam.

39

L =

Tang Cong ty San xu§t - Xu§t nh~p kh~u Binh DU'O'Og- TNHH Mqt thanh vienKhu ph6 Dong Tir, P. Lai Thieu, Thj xlI Thuan An, tinh Binh Duong

Bao cao tai chinh hQ'Pnh§tnam tai chlnh kBt thuc ngay31/12/2014

19 . THUE vA cAc KHoAN PHAI NQP NHA NU<1C

31112/2014 __ ----=0..:..:11..::,0.:.:,11=.;20:..:1....:...4VND VND

ThuB Gia trj gia tang

ThuB Tieu thu d~c bi~t

ThuB Thu nh~p doanh nghiep

ThuB Thu nh~p ca nhan

ThuB Hi nguyen

ThuB Nha d§.t, Ti€n thue d§.t

Cac loai thuB khac

Phi, I~ phi va cac khoan phai nQp khac

1l.l57.015.465

14.933.325.304

9.052.997.8811.094.162.101

4.490.296.823

3.828.803.604549.331.737

83.589.123.913

128.695.056.828

7.000.660.901

26.358.616.378

6.892.684.230

1.600.194.545

3.503.552.642

4.113.614.216

1.563.989.807

91.120.060.496

142.153.373.215

Quy6t toan thu6 cua T6ng Ceng tysechiu su kiem tra cua co quan thue. Do vi~c ap dung lu~t va cac qui dinh v€ thu6 d6i voi

nhieu loai giao dich khac nhau c6 th~ duoc giai thich theo nhi€u each khac nhau, s6 thu6 duoc trlnh bay tren Bao cao tai

chinh c6 th~ bj thay d6i theo quyet djnh cuaC(1 quan thu6.

31112/2014 01/0112014

VND VND

11.025.123.244 4.865.548.696

10.097.513.923 17.120.152.869

l.l35.850.434 7.019.281.000-\105

22.258.487.601 29.004.982.565:\ NH'G TY

J

31112/2014 0110112014 ; KIE

VND VND AA~1.372.080.529 1.747.987.556 -~'T.f

96.976.952~

41.838.564

15.833.624 34.793.55643.268.499

l.l57.585.201 81.400.001

243.538.890.921 647.438.178.6324.990.091.934 4.704.448.484

14.923.155 13.723.1553.663.309.163

1.002.000.000 1.513.750.000285.643.450

1.000.000.000

4.113.196.452

1.514.634.794 1.720.136.392

258.859.482.061 661.245.208.953

20 • CHI PHi PHA.I TRA

Chi phi Uti vay phai tra

Chi phi xay d\II1g conphai tra

Chi phi phai tra khac

21 . cAc KHoAN PHAI TRA, PHA.I NQP NGAN H~N KHAc

Kinh phi cong dean

Bao hi~m xlI hQi

Bao hi~myt6Bao hiem th§.t nghiep

Nhan Icy quy, Icy cuoc ngin han

LQ'inhuan phai tra chu so htru

Nh?u ti€n d€nbu va h~ tro di doiC6 tire phai tra (phfut c6 dong thieu s6)

T~ giu cho quy6t toan cua cac dQi thi cong va nha thdu phu

Thu lao HDQT tal cac Cong ty con - Cong ty C6 phdn .

Phai tra ti€n b6i thueng hQ ddn cu Nguy€n Van Tiet

Nh?u ti€n d~tCQC thuc hi~n hQ'P dang mua cay cao su thanhIy

Phai tra cac dQi thi cong va thdu phu

Phai tra khac

(.) Cac khoan ti€n d€n bu va nhan h~ trQ' di doi tir Uy ban nhan dan tinh Binh Duong va UBND Thj xlI Thu Ddu MQt (chi

tiet tal Thuyet minh s323)

40

=

TAng Cong ty San xu§t- Xu§t nh~p khiu Blnh DU'O'Ilg- TNHH MQt thanh vienKhu ph&Dong Tir, P. Lai Thieu, Th] xa Thuan An, tinh BlnhDuong

Bao cao tai chlnh hQ'PnhMnam tai chfnh k~t thuc ngay 31112/2014

22 . pllAI TRA. DAI H~N KHAc

31112/2014 0110112014VND VND

Phai tra Cong ty TNHH Acendas - Protrade v€ nh~n irngtruce ti€n chi phi thuc hien cac thu tuc v€ d~t thuQcd\t anKCN An Tay (*)

648.049.012.757 648.049.012.757

Phai tra Cong ty CP Ddu nr va Phat tri~n Tan Thanh v€ nh~irng tnroc cac khoan chi lien quan d~n khu d~t lien hop

276.970.666.903 276.970.666.903

Khoan thu ti€n dAttal djnhcir cua cac hQ dan thuQc khu AnTay

Cong ty TNHH DduTir - Xay Dung Tan Phu irngtnroc ti€nchuyennhirong dAttai djr an Khu Lien hop

Ky qiiy kY cUQ'C dai han

56.666.666.667 56.666.666.667

60.000.000.000 60.000.000.000

1.055.057.620 1.134.770.000

1.042.741.403.947 1.042.821.116.327

(*) Day la khoan Cong ty TNHH Ascendas Protrade irng truce chi phi thuc hien cac thu tuc d~ ducc c~p gi~y chirng nh~quyen sli dung dAtcho 500ha d~t thuQc dtr an Khu Cong nghiep An Tay theo hop d5ng hop tac lien doanh giiia Ben Vi~tNam la Cong ty San xuAt - XuAt nh~p khdu BlnhDuong va benmroc ngoai la Ascendas Vietnam Properties PTE Ltd kYngay 03 thang 07 nam 2007, gia tr] irng truce nrong irng 40.451.514,81 USD, don gia thuc hi~n cua hop d5ng la 9USD/m2.Trong nam 2012 T6ng Cong ty da hoan thanh thu tuc d~ UBND tlnh BlnhDuong cApgiAychirng nh~n quyen sli dung d~tcho Cong ty TNHH Ascendas Protrade vol dien tlch 442,44ha.

23 .vAYVANQDAI~N31112/2014 0110112014

~006

VND VND--....::.ANH

209.780.274.469TNH

355.438.889.587 HO203.490.239.978 266.798.855.096 ;C

6.290.034.491 88.640.034.491 ---.1769.500.000 1.943.808.400 .\,\0

;;;:::;

769.500.000 757.296.000

1.186.512.400

210.549.774.469 357.382.697.987

31/12/2014 01/0112014VND VND

203.490.239.978 266.798.855.096194.600.000.000 254.600.000.000

8.890.239.978 8.490.971.000

3.707.884.096

6.290.034.491 88.640.034.4916.290.034.491 84.640.034.491

4.000.000.000

209.780.274.469 355.438.889.587

Yay dai han

- Yay ngan hang

- Yay t6 chirc khac

NQ'dai han

- Ngan sach Sa Tai Chfnh

- Cong ty 1M - Ddunr va PT Cong nghiep (Becamex IDC)

Chi ti~t vay dai han

Yay ngan hang

- Ngan hang Ddu tu va PMI tr;in VN- CN Binh DU07lg (J)

- Ngan hang Shinhan-CN Binh DU07lg(2)

- Ngdn hang TMCP Ngoai Thuong Vi?t Nam- CN Binh DU07lg(3)

Yay t6 chirc khac

- Quy tldu tu phdt Iriin Binh Du07lg(4)

- Van phong Tlnhuy tlnh Binh DU07lg

41

r--------------------------------,~

TAng Cdng ty San xu it - Xuit nh~p khAu BinhDU'O'Jlg - TNHH Mqt thanh vien

Khu ph5 Dong Tu, P. Lai Thieu, Thi xll Thu~n An, tinh Binh Duong

Bao cao tai chfnh hQ'P nhit

nam tai chlnh k€t thuc ngay 31/12/2014

Thong tin b8 sung khoan yay daiban t~i ngay 31112/2014

(I) Hop dang tin dung 01/4486227IHDTD ngay 13/11/2012 voi cac di~u khoan chi ti€t nhir sau:

- S5 ti~n yay: 302.600.000.000 VND

- Muc dich yay: DV an nhan chuyen nhuong phfut VCSH ben nuoc ngoai cua Cong ty TNHH san golf Palm Song Be.


- Lai su!t cho yay: illi su!t tha n8i, lai sudt ap dung hi~n tai ill 12%/nlim

- Hlnh thirc bao dam ti~n yay:

+ Quy€n sli dung dtit taiphuang Hoa Phu, TX Thu Ddu M9t, Binh DU071g,dien tich 377.630,9 m2. Tri gia taisdn thichtJp283.223.000.000 aJng.

+ Tal san hinhthanh. tli v6n yay la toan b9 quy€n phdt sinh tli quy€n sli dung adt, tat san g&n liin vo-iadt va quyen slidung adt sdn Golf Palm Song Be dientEch104 ha.

+ Thi chtJp toan b9 cae nguon thu tlicdc hoat a9ng kinh doanh dichVll sdn Golfva cac khoan doanh thu dich'Vll khdcdi kem.

- S5 dir no g5c taithai diem cu5i nam la 254.600.000.000 VND, s5 phai tra trong nam toi III60.000.000.000 VND;

(2)Hop dang tin dung s5 130-000-164897 ngay 19/07/2013 vol cac di~u khoan chi ti€t nhir sau:

- S5 ti~n yay: 9.312.280.000 VND;

- Muc dich yay: mua may m6c thi€t b] cho san golf;

- Thoi han cho yay: 48 thang;

- Llli su!t cho yay: 11lisu!t tha n8i, 11lisu!t ap dung hien tai Ia 9%/nlim

Hlnh thirc bao dam tiSn yay: Cac may m6c thi€t bivci t8ng gia trj ghi s8 4.974.593.000 VND va cac may m6c thi€t b]

mua trong nrong lai duoc tal tro boi hop dang nay vci t8ng gia trjucc tinh 10.880.303.000 VND.

- S5 dir no g5c ~i thai diem cu5i nlim la 12.224.056.068 VND, s5 phai tra trong nlim t6i la 3.333.816.090 VND;

(3) Hop dang tindung s5 130-000-164897 ngay 19/0712013 y6icac diSu khoan chi ti€t nhir sau:

- s6 ti~n yay: 6.577.398.289 VND;

- Muc dich yay: ddu nr dV an day chuyen maysa mi cao cap tai Xf nghiep May 1;

-~~~~Wili_ ~& J. C:".

- L1li sudt cho yay: 11lisuat tha noi, illi su!t ap dung hien tai la 5, 7%/nlim ~

- Hlnh thirc bao dam tiSn yay: Hi san hlnh thanh tu y5n yay H '.-;

- s6 du no g6c tai thai diem cu6i nam la 2.736.640.000 VND, s5phai tra trong nam toi la 2.736.640.000 VND; AN '::t

(4)Bao gam cac hop dang tin dung sau: 4~(4.I)Hqp dang tin dung s6 s5 OS/20081HDTD vol cac di~u khoan chi ti€t: :r- Muc dich yay: Ddu nr xay dung khu cong nghiep An Tay

- Thai han cho yay: 10 nam;

- L1li su!t cho yay: 0,3%/thang

- Hlnh thirc bao dam tiSn yay:+ Quy€nsis dung dd! thue s6 T313058 do UBND tinh Binh DU071gcJp ngay 10/09/2001 (vao s6 s61005 QSDDI2001),

dien tich: 65.803,2 m2.

+ Toan b9 tai san hinhthanh. tli dl! an co t6ng giatri dat tY Ie tren 131% muc v6n yay, bao gJm:- Gia tr] cac cong trlnh XDCB : 75.498.142.000 dang

- May m6c ilii€t bi; 3.308.000.000 dang .

S5 du no g5c ~i thai diem cu5i nam la 12.678.034.491 VND, s6 d€n han tra trong nam toi la 3.350.000.000 VND

(4.2)Hqp dang tin dung s6 s6 11/20 I2-HDUT ngay 19/12/2012 y6i cac diSu khoan chi ti€t:

- Muc dich yay: DV an nh~ chuyen nhuong phfut VCSH ben mroc ngoai cua Cong ty TNHH san GoltPalm Song Be.

- Thai han cho yay: 3 nam;

- Llli suat cho yay: 6%/nlim;

- Hlnh thirc bao dam tiSn yay: QuySnsa hilu toan bQ cong trlnh nha cira va y~t ki€n true cua San GoltPalm Song Be g~n

liSn tren ddt thue.

- S5 dir no g6c tal thai diem cu6i namla 175.000.000.000 VND, s6 d€n hantra trong nam t6i la 75.000.000.000 VND.

42

=

) 1 1 ) 1 1 1 1 1 1 1

Tang Cong ty San xuit - Xuit nh~p khiu Blnh DU'O'Ilg- TNIDI MQt thanh vien Bao cao tai chinh hQ'p nhit

Khu phA Dong Tu, P. Lai Thieu, Thi xilThu~ An, tinh Binh Duong nam ill chinh k~t thuc ngay 31/12/2014

24 VON can SO HUua) Bang d6i chi~u bi~n dQng cua van chuSo'hii'u

vAn dAunr cua VAnkhac Chenh I~ch tYgia Quy dAunr phat Quy du phong ill Quy khac Loi nhuan chiraChi! scrhilu chi! scrhuu hAidoai trien ehinh thuQe vAn CSH pMnphAi Cong

VND VND VND VND VND VND VND VND

sa dir dAu nAm trwc 683.623.804.526 14.664.007.817 89.985.618.396 194.886.319.808 134.495.997.821 - 410.068.430.772 1.528.125.830.941

Lei nhuan trong nam 292.347.124.977 292.347.124.977

Trieh I~ cac quy 77.857.044.121 6.958.661.568 50.000.000 (84.865.705.689)

Trieh quy khen thuong phuc loi (20.534.031.244) (20.534.031.244)

Trieh nQP ngan sach Dang (18.337.706.124) (18.337.706.124)

K~t chuyen theo TT 220/2013/TT-BTC 115.951.684.775 (115.951.684.775)

Hqp nhat kinh doanh 1.983.017.596 (1.116.495.750) 1.802.753.342 2.669.275.188

Xu li hang thira, thi~u kiem ke (268.542.535) (268.542.535)

Quy~t toan ill ehinh cua chu scrhilu (*) 411.234.296 802.649.534 (719.476.223) 494.407.607

Khoan truy thu phat tai Cong ty con (20.000.000) (20.000.000)

SU dung quy trong nam (50.000.000) (50.000.000)

Phan phAi loi nhuan eho chi! scrhtru - (120.023.735.492) (120.023.735.492)

Phan phAi quy ban di€u hanh (271.213.162) (271.213.162)

Sa du cuai nAm trwc 683.623.804.526 14.664.007.817 91.968.635.992 389.106.283.000 24.920.585.863 459.446.441.157 1.664.131.410.156

Tang vAn trong nam 262.476.907.763 - (262.075.255.962)TAngvan tir ngu6n phai nop ngan saeh(*) 403.899.287.711 403.899.287.711

Loi nhudn trong nam 248.071.535.676 248.071.535.676

Trich I~ cac quy 13.755.811.267 1.832.777.927 31.341.226 ( 15.619.930.420)

Trich nQP ngan sach Dang (3.843.407.063) (3.843.407.063)

Trich quy khen thuong phuclei (17.729.650.352) (17.729.650.352)

Trieh quy thuong ban di€u hanh (3.235.075.680) (3.235.075.680)

Di€u ehinh theo Quyet toan thU(~ 150.542.510 150.542.510

K~t chuyen theo TT 220/2013/TT-BTC 18.492.050.320 (17.796.416.370) (695.633.950)

CLTG do chuyen d6i BCTC 2.019.328.109 2.019.328.109

Chi quy trong nam nay (31.341.226) (31.341.226)

Di€u chinh cac quy do trich thira (3.965.245) (3.965.245) 7.930.490

Hop nhat Kinh doanh (1.378.007.704) (1.378.007.704)

Tang giam khac (47.053.559) (45.656.590) (235.589.687) 44.977.782 602.383.122 319.061.068

Sa du cuai nam nay 1.350.000.000.000 14.616.954.258 93.942.307.511 159.039.333.693 8.952.982.175 44.977.782 665.777.127.786 2.292.373.683.205

Tang Cling ty San xuftt - Xuftt nh~p khAu Binh Dmrng - TNHH MQt thanh vienKhu ph5 Dong Tir, P. Lai Thien, Th] xa Thuan An, tlnh Blnh Duong

Bao cao tai chlnh hQ1>nhfttnam tal chinhk6t thuc ngay3111212014

b) Chi tiSt van dAu br ctia chtisO-hau

TYl~ Cu5inam TYl~ D~u nam

% VND % VND

V 5n g6p Nha mroc 100% 1.350.000.000.000 100% 683.623.804.526

100% 1.350.000.000.000 100% 683.623.804.526

c) Cac giao djch v~ van vcYicac chtisO-bUll

Nam 2014 N1im 2013

VND VND

V5n d~u nr cua chusahttu

- v6n gap ddu nam

- v6n gap tang trangndm

- v6n gap cu6i nam

683.623.804.526 683.623.804.526

666.376.195.474

1.350.000.000.000 683.623.804.526

25 . TONG DOANH THU BAN HANG vA CUNG cAp D{CH Vl,J

Chi6t khAu thtrong mal

Giam gia hang ban

Hang ban b] tra l!;li

Thu6 tieu thu d~c bi~t

Nam 2014 Nam 2013

VND VND

2.780.923.660.487 2.591.078.129.367

4.296.888.213 6.133.012.468

131.842.296.692 132.796.224.986

10.241.068.219 6.869.617.447 ~27.430.519.469 30.010.630.035

'\)~

9.659.323.932 9.243.218.000I'

120.484.515.042 123.136.540.000C

Hi3.084.878.272.054 2.899.267.372.303

».-1~~

Nam 2014 Nam 2013

VND VND

511.494.474

17.346.618.508 4.561.142.726

106.816.243 18.331.100

146.065.262.163 118.499.430.925

163.518.696.914 123.590.399.225

Nam 2014 Nam2013

VND VND

2.617.404.963.573 2.467.487.730.142

4.296.888.213 6.133.012.468

131.842.296.692 132.796.224.986

10.241.068.219 6.869.617.447

27.430.519.469 30.010.630.035

9.659.323.932 9.243.218.000

120.484.515.042 123.136.540.000

2.921.359.575.140 2.775.676.973.078

Doanh thu ban thanh pham, hang hoa

Doanh thu cung clip djchV\I

Doanh thu xdy dung

Doanh thu kinh doanh bAt dQng san

Doanh thu ban nguyenlieu, ph6 li~u

Doanh thu tir phat hanh the hQi vien

Doanh thu tir djch vu tai san Golf

26 . cAe KHoAN GIA.M TRU DOANH THU

27 . DOANH THU THUAN BAN HANG vA CUNG cAp D{CH Vl,J

Doanh thu ban thanh pham, hang hoa

Doanh thu cung clip dichV\I

Doanh thu xay dung

Doanh thu kinh doanh bAt dQng san

Doanh thu ban nguyen li~u, ph6 li~u

Doanh thu tU phat hanh the hQivien

Doanh thu tU djch V\I ~i san Golf

44

T6ng Cong ty san xuAt - XuAt nh,p khau Binh DU'O'ng- TNHH MQtthanh vienKhu ph6 Dong Tu, P. Lai Thieu, Thj xii Thuan An, tlnh Blnh Duong

Bao cao tai chfnh hQ'PnhAtnam tai chinh ketthuc ngay31/12/2014

,...... 28 . GIA V6N HANG BAN

r

Gia v6n cua thanh phfun, hanghoa di\ ban

Gia v6n cua hoatd¢ngxay dung

Gia v6n cua djch vu di\ cung cap

Gia v6n kinh doanh bat d¢ng san

Gia v6n kinh doanh djch vu san Golf

Gia v6n nguyen v~t li~u, phe li~uDu phong giam gia hang t6n kho

29 . DOANH THU HO~T DQNG TAl CHiNH

Lai ti€n gui, li\i cho yay v6n

Lal banngoai t~Li\i tic thanh lycac khoan d~unr nglin han,dai han

c6 tire, loi nhu~ duec chia

Lili chenh l~ch tYgia phat sinh trong namLai chenh l~ch tYgia do danh gialai s6dir cu6i namChiet khau thanh toanducc huongThuli\ich~thanhtoan

Doanh thuheat d¢ng tai chinh khac

30 . CHI PHI TAl CHINH

Lili ti€n yay

L6 chenh l~ch tYgia phat sinh trong nam

L6 chenh l~ch tYgia do danhgia lai s6 du cu6i nam

31 • CHI PHI QUAN LY DOANH NGHI~P

Chi phi nguyen li~u, v~t lieu, d6 dungChi phi nhan congChi phi khau haotal san c6 djnh

Thue, phi, l~ phiPhi trich n¢p quy chong tac hai thu6c la

Chi phi djchvu muangoaiChi phi khac bang ti€nDu phong phaithu kh6 doi

LQ'ithe thuongmai

45

Nam 2014 Nam 2013VND VND

2.351.905.716.607 2.195.500.864.723

117.587.550.788 110.053.347.624

2.036.455.783 4.702.625.243

7.734.223.608 2.548.642.635

109.117.459.198 105.186.206.000

23.104.550.826 28.075.797.322(358.681.543) 127.593.461

2.611.127.275.267 2.446.195.077.008

NAm2014 NAm2013VND VND

45.048.125.680 33.866.107.62810.726.358

164.688.0001.183.970.223 1.039.462.0657.752.717.554 230.648.8755.794.655.910 3.673.570.915

348.221.503 546.830.20670.540.950

22.229.182

60.149.920.052 39.602.574.997

f&Nmn 2014 NAm2013

~

VND VND

81.825.074.630 77.435.198.289

12.397.709.944 964.792.785

20.154.489 455.585.728

94.242.939.063 78.855.576.802

NAm2014 NAm2013VND VND

2.713.450.166 3.797.473.855

78.861.968.393 72.023.286.922

5.092.760.558 4.406.674.559854.591. 792 762.584.262

2.247.157.880 1.172.382.164

27.538.656.755 23.463.697.650

30.541.438.622 31.010.226.33029.313.347.435 (79.915.013)26.831.085.483 26.831.085.483

203.994.457.084 163.387.496.212

Tang Cong ty San xu§t- Xu§t nh~p khAu Binh DU'O'Og- TNHH MQt thanh vienKhu ph6 Dong TU', P. Lai Thieu, Thj xa Thuan An, tinh Binh Duong

Bao caotai chinh hQ'P nh§t

nam tai chinh k€t thuc ngay31112/2014

32 . THU N~P KHAcNam 2014-------

VNDNam2013

VND

Thu nh~p tir thanh Iy tfli san

Thu nh~p tir denbu

Thu nh~p tir danh gia tang tai sandemdi g6p v6n

Hoan nh~p thu6nha thAu phai tra

Thu nh~p tir b6i thuong, didoi, ghii toa

Thu nh~p tir ban ph6 li~u

Thu nhap tir ban city tram

Thu nhap tir xu Iy tong no

Thu nhap tir thirong, chiet khtlu doanh s6 ban hang Unilever

Thu nhap khac

9.620.150.829

41.602.319.934

78.220.040.531

3.058.000.000

222.209.181

13.512.845.608

9.090.909.0911l.l 74.29 1.504

3.677.240.000

4.300.267.366

185.692.845

820.000.000

7.871.420.493

2.588.283.610

945.931.698 2.605.355.397

144.128.356.276 45.366.601.811

33 . CHI PHI KHAcNam 2014 Nam 2013

VND VND

2.015.399.516 4.967.511.029

558.300.778 873.534.976

5.730.872.752

1.015.489.717 429.946.628 lOt224.692 14.896.898

613.512.149 NH

3.196.650.745 609.178.021;n~KIE

7.399.577.597 12.625.940.304 J\~

'. T.f=

Nam2014 Nam2013VND VND

(8.266.502.496) (2.305.843.970)

40.379.396 (21.862.670.466)

(18.357.649.322) (29.160.257.975)

197.432.873.127 338.167.057.735

11.724.114.600 9.893.599.218

(4.238.794.167) (2.084.258.430)

(20.394.987) (1.l70.141.383)

187.497.219 2.215.202.421

178.501.523.370 293.692.687.150

Chi phi thanh lyPhat vi pham hanh chlnh& vi pham hop d6ng

Chi phi ctlp quyen khai thac mo da b6 sung cac nam tnroc

Gia v6n ph6 li~u xutlt ban thanhIyPhat vi pham hanh chinh ve thu6 va truy thu thu€

Chi phi thi cong moda Blnh An

Chi phi khac

34 • pHAN LAI TRONG CONG TY LIEN KET, LiEN DOANH

Cong ty CP Cao su DAuTieng Vi~t Lao

Cong ty ceph§n phat tri~n Phu My

Cong ty TNllli Ascendas-Protrade

Cong ty TNllli FrieslandCampina VN

Cong ty CP B~nh vi~n PS QT H~ Phuc(*)

Cong ty CP Hung Vuong

Cong ty TNllli DAu TU' - XD Tan Phu

Cong ty TNllli YCH-PROTRADE

Cong ty CP DAu nr& PMt trien Tan Thanh

Cong Ty CP Djch V\I& Cong Nghiep Blnh Duong

Cong ty CP Gia cong hoan thi~n May m~c Blnh Duong

(*) Khoan dAu tu vao cong ty lien k6t bj 16, gia trj 16 lUy k6 da virot qua gia trj ghi s6 khoan dAu tu

46

=

Tang cang ty San xuit - Xuit nh~p khAu Blnh Durmg - TNHH MQt thanh vienKhu ph6 Dong Tir,P. Lai Thieu, Th]xa Thuan An, tinh Blnh Duong

Bao cao tili chinh hQ'Pnh§tnam tai chinh k€tthuc ngay 31112/2014

35 . THUE THU N~P DOANH NGHI~P

35.1 ThuS thu nh~p doanh nghi~p hi~nhanh

Chi phi thu€ TNDN talCong ty my

Chi phi thu€ TNDN taicac Cong ty con

Chi phi thuS thu nh~p doanh nghi~p hi~nhanh

35.2 ThuS thu nh~p doanh nghi~p hoan I\li

Tal san thuS thu nh~p hoiln I\lis6 dir ddu namTang tir mua lai m(\t Cong ty conTai san thu€ thu nh~phoan lai phatsinh tir cac khoan chenh

lech tarn thai diroc khau trir

Hoan nh~p tiii san thu€ thunhap hoan lai da diroc ghi nh~tir cac IcY tnroc

ThuS thu nh~p hoiln I\li pbai tras6 du ddunamTang tir mua lai m(\t Cong ty conThu€ thu nh~p hoan lai phai tra phat sinh tir cac khoanchenh lech tam thai chju thuS

Hoan nh~p thuS thu nh~p hoan lai phai trada dtroc ghi nh~tir cac nam tnroc

Chi phi thuS thu nh~p hoan I\li tinh vao Bao cao kSt qua kinh doanhChenh lech tam thai duqc khau trir .

Chenh lech tarn thaiphai chju thu€

Hoan nh~p tai san thu€ thu nh~p hoanlai

Hoan nh~p thu€ thu nh~p hoan lal phai trada duoc ghi nh~tir cac nam truce

47

Nam 2014 Nam 2013VND ---:..c..;.;.:.;;':"V'::"ND'"-=-

32.391.038.876122.294.910

36.296.263.607

32.391.038.876 36.418.558.517

Nam2014 Nam 2013VND VND

3.271.244.537 7.541.368.8491.914.213.000

760.361.379 (1.206.781.259)

(108.535.536) (4.977.556.053)

3.923.070.380 3.271.244.537

Nam 2014 Nam2013VND VND

90.956.373.192 36.107.306.69042.181.997.000

10.693.055.764 13.191.839.818 ~»c......•

(11.068.255.322) (524.770.316) ANTN

:11 T

90.581.173.634 90.956.373.192 ;C~

Nam 2014 Nam2013.\-\0:;;;:;:::;

VND VND

(760.361.379)

10.693.055.764 14.398.621.077

108.535.536 4.977.556.053

(11.068.255.322) (524.770.316)

(1.027.025.401) 18.851.406.814

=

T6ng Cong ty san xu it - Xu it nh~p khdu Blnh DIfO'Dg- TNHH MQt thanh vienKhu ph6 Dong Tu, P. Lai Thieu, Thj xil Thu~ An, tlnh Blnh Duong

Bao clio tai chinh hQ'pnhitnam tai chlnh k€t thuc ngay 31/1212014

36 .u;n NHU~N SAU THU£ CUA CO DONG THI£U SONam 2014 NAm 2013

VND ---'---:V~N-::D=-

Cong ty TNHH nn Thu~ Phat

Cong ty CP Thirong mai T6ng hop Thuan An

Cong ty CP Ddu tu Xay dung 3/2

445.095.957

1.325.852.313

35.183.997.085

284.103.764

1.451.962.955

32.642.732.755

36.954.945.355 34.378.799.474

37 •CONG CV TAl CHINH

Cac IO\licongC\l tai chinh ciiaCfmg ty

Gia tri ghi s6 k€ toan

31/12/2014 01/01/2014

Gia gec Dlfphong Gia goc D\i'phong

VND VND VND VND

Tai san tai chinh

Tien va cackhoan nrong duong tien

Phai thu khach hang,phai thu khac

Cac khoan cho vay

Ddu nr dai han

202.823.308.372 197.772.542.041

956.427.770.013 (38.750.252.359) 855.300.808.436 (9.860.399.753)

505.021.750.000 369.895.745.400

9.018.328.421 (4.347.000.622) 8.923.828.421 (4.347.000.622)

1.673.291.156.806 (43.097.252.981 ) 1.431.892.924.298 (14.207.400.375)

____ ~G~ia~t~ri~g=hi~s6~k~€~t~oan~ _

31/12/2014 01/01/2014

VND VND

NCfpbai tra tai chinhVay va noPhai tra ngiroi ban, phai tra khac

Chi phi phai tra

1.282.656.143.6991.421.536.633.701

22.258.487.601

1.341.475.083.742

1.806.047.925.170

29.004.982.565

2.726.451.265.001 3.176.527.991.477

Hi san tal chlnh va no phai tra tai chlnh chira diroc danh gia lal theo gla trj hop ly tai ngay k€t thucIcY k€ toan do Thong nr

21O/2009/TT-BTC va cac quy djnh hien hanh yeu cdu trlnh bayBao cao tai chlnh va thuyet minh thong tin d6i v6i cong cutai chinh nhung khong dua ra cac huang d~ nrong dirong cho viec danh gia va ghi nh~ gia trj hop lycua cac tai san tai

chlnh va no phai tra tal chinh, ngoai trir cac khoan trlch l~p du phong nc phai thu kh6 doi va du phong giam gia cac khoan

ddu nr chirng khoan dil duoc neu chi ti€t tai cac Thuyet minh lien quan.

Quan ly riii ro tai chinh

Rui ro tal chlnh cua Cong ty bao g6m rui ro thj truong, rui ro tin dung va rui ro thanh khoan, Cong ty dil xay dung h~ th6ng

kiem soat nham dam bao sir can binga mire hop ly gitta chi phi rui ro phat sinh va chi phi quan ly rui roo Ban Giam d6c

Cong ty c6 trach nhiem theo dOi quy trlnh quan ly rui ro d~ dambao SIf can bing hop 1y giil'a rui ro va ki~m soat rui roo

48

Tang Cdng ty San xu§t - Xu§t nh~p kh§u Blnh DU'O'Ilg - TNHH MQtthanh vien

Khu pha Dong Tu, P. Lai Thieu, Thj xa Thuan An, tinh BinhDuongBao cao tai chinh hQ'p nh§t

nam Uti chinh k~t thuc ngay 31/12/2014

Riii TO thi truimg

Hoat dQng kinh doanh cua Cong ty s~ chu y~u chju rui ro khi c6 su thay d6i v~ gill,tY gia h6i doai va liii su§t.

Rui ro v~ gia:

Cong ty chiu rui ro v~ gia cua cac cong cuv6n phat sinh tic cac khoan dllu nr c6 phieu ngl1n han va dai hando tfnh khong

chac chl1n v~ gianrong lai cua c6 phieu dllu tu. Cac khoan dllunr c6 phieu dai han duQ'c nam gi(l' vci muc dlch chien hroc

lau dai, tai thai di~m ket thuc nam tai chlnh Cong tychira c6 ke hoach ban cac khoan dllunr nay.

Rui ro v~ tY gia h6i doal:

Cong ty chju rui ro v~tY gia do gia trj hQ'P Iy cua cac lu6ng ti~n trongnrong lai cua mQt cong cu tal chfnh s~ bien dQng theo

nhtrng thay d6i cuatY gia ngoai t~ khi cac khoan yay, doanh thu va chi phf cua Cong ty duoc thuc hi~n bangdon vj ti~n t~

khac voi d6ng Vi~t Nam.

Rui ro v~ liii su§t:

Cong ty chiu rui ro v~ liii su§t do gia trj hQ'P Iy cua cac lu6ng ti~n trongnrong lai cua mQt cong cu tal chfnh s~ bien dQng

theo nhtrng thay d6i cua liii su§t th] twang khi Cong ty c6 phat sinh cac khoan ti~n giri c6 hoac khong c6Icy han, cac khoan

yay va no chju liii su§t tha n6i. Cong ty quan Iy nii ro liii su§t bang each phan tfch tlnh hlnh canh tranh tren thj twang de c6

diroc cac liii su§t c6 Iqi cho muc dlch cua Congty.

Riii TO tin dung

Rui ro tin dung la rui ro ma mQt ben tham gia trong mQt cong cu tai chlnh hoac hQ'P d6ng khong c6 kha nang thuchien duqc

nghia vu cua mlnh dfut den t6n th§t v~ tai chlnh cho Cong ty. Cong ty c6 cac rui ro tfn dungtic hoat dQng san xu§t kinh

doanh (chu yeu d6i v6'i cac khoan phai thu khach hang) va hoat dQng tai chlnh (bao g6m ti~n giri ngan hang, cho yay va cac

cong cu tai chlnh khac)

Tic 1 nam

traxu6ng

Tren 1 nam

den 5narn Tren 5 nam

VND

CQng

VND VND VND

Tl,li ngay 3111212014

Ti~n va cac khoannrong duong ti~n

Phai thu khach hang, phai thu khac

Cac khoan cho yay

Dilu tu dal han 4.671.327.799

202.823.308.372

917.677.517.654

505.021.750.000

4.671.327.799

202.823.308.372

917.677.517.654

505.021.750.000

1.625.522.576.026 4.671.327.799 1.630.193.903.825

Tl,li ngay 0110112014

Ti~n va cac khoannrong dirong ti~n .

Phai thu khach hang, phai thu khac

Cac khoan cho yay

Dilu tu dai han

197.772.542.041

845.440.408.683

355.377.750.000 14.517.995.400

4.576.827.799

197.772.542.041

845.440.408.683

369.895.745.400

4.576.827.799

1.398.590.700.724 ===1=9=.0;,94;:.8:;2:=3.=1=:99======== 1.417.685.523.923

Rui TO thanh khodn'

Rui ro thanh khoan la rui ro Cong ty g~p kh6 khan khi thuc hi~n cac nghia vu tai chfnh do thieu van. Rui ro thanh khoan cua

Cong ty chu yeu phat sinhtic vi~c cac t!li san tai chfnh va no phai tra tai chfnh c6 cacthai diem dao han khac nhau .

.49

Tang Coug ty San xu§t- Xu§t nh~p kh§u Blnh Duo-ng - TNHH MQt thanh vien

Khu ph3 Dong Tir, P. Lai Thieu, Th] xii Thuan An, tinh Binh DuongBao caotai chinh hQ"Pnh§t

nam tai chlnh k€t thuc ngay 31/12/2014

Thai han thanh toan cua cac khoan ng phai tra tai chinh dua tren cac khoan thanh toand\l ki€n theo hop d6ng (tren co sa

dong ti~n cua cac khoan g3c) nlnr sau:

Tit I narn Tren 1namtro' xuong d€n 5 nam Tren 5 narn Cong

VND VND VND VND

Ttli ngay 31112/2014

Vay va no 1.072.106.369.230 210.549.774.469 1.282.656.143.699

Phai tra ngiroi ban, phai tra khac 378.795.229.754 1.042.741.403.947 1.421.536.633.70 I

Chi phi phai tra 22.258.487.601 22.258.487.601

1.473.160.086.585 1.253.291.178.416 - 2.726.451.265.001

Ttli ngay 0110112014r-

Vay va no 984.092.385.755 344.704.663.496 12.678.034.491 1.341.475.083.742

Phai tra ngiroi ban, phai tra khac 763.226.808.843 1.042.821.116.327 1.806.047.925.170

Chi phlphai tra 29.004.982.565 29.004.982.565

1.776.324.177.163 1.387.525.779.823 12.678.034.491 3.176.527.991.477

Cong ty cho rfutg mire dQ t~p trung rui ro d3i voi viec tra no la thelp. Cong ty c6 kha nang thanh toan cac khoan no d€n han

tit dong ti~n tir hoat dQng kinh doanh va ti~n thu tir cac tai san tai chinh dao han.

38 • THONG TIN KHAca) Tai Cong tvme

Theo Cong van s3 2276/UB-KTIH ngay 14 thang 05 nam 2004va Cong van s5 2711/UB-KTTH ngay 08 thang 06 nam

2004 cua UBND tlnh Binh Duong v~ viec giao delt Khu Lien hop Cong nghiep - Djch vu - Do thj Binh Duong. Theo d6

Cong ty San xuelt - Xuelt Nhap khc1u Binh Duong (Nay la Tang Cong ty San xuelt - Xuelt Nhap khclu Binh Duong Trach

nhiem hilu han mQt thanh vien) la chu ddu nr cua 563,24ha delt djch vu trong khu lien hop d~ thuc hi~n ddu nr nhaa va djch

vu phuc vu du an xay dung san golf, trung tam thuong mai, trung tam giai trl the thao qu5cte,khu nha a chuyen gia .... theo

quy hoach cua Khu lien hop Blnh Duong. Lien quan d€nd\l an nay Cong ty diI thuc hi~n d~n bu, gial ph6ng m~t bang delt dai

va ddu nr cong trlnh tao luc tal Khu lien hop nay voi gia 700 tri~u d6ng/ha theo hop d6ng s3061HD ngay 24 thang II nam

2004 va phu kien hop d6ng s5 I/PKHD/6 ngay 12 thang 04 nam 2005 gitta Tang Cong ty va Ban quan 19 Du an Khu lien

bop Cong nghiep - Djch vu - Do Thj Blnh Duong duoc phe duyet s3 14/PD.UB ngay 29 thang 11 nam 2004 va s5

08/PD/UB ngay 18 thang 04 nam 2005 cua UBND tinh Binh Duong.

Theo cong van s5I291/UBND-KTIH ngay 21 thang 03 nam 2007 cua UBND tlnh Binh Duong, UBND tinh diI chelp thuan

quy hoach cho Cong ty San xuelt - Xuelt nhap khc1u Blnh Duong (Nay la Tang Cong ty San xuelt - Xuelt Nh~p khc1u Binh

Duong Trach nhiem huu han mQt thanh vien) 1.350ha delt thuQc dja ban hai xii An Tay va An Di~n, huyen Ben Cat de ddu nr

xay dung va kinh doanh ha tdng mQt khu lien hop cong nghiep - djch vu, theo cong van nay, qua trinh trien khai thuc hien

g6m 2 giai doan, Giai doan 1 trien khai mQt khu cong nghiep v6i quy mo di~n tlch 500ha, mQt khu djch vu voi quy mo dien

tlch 400ha bao g6m khu nhaa cong nhan va khu dan cir, san golf, khu djch vu Cong nghiep Logistics va di~n mroc. Giai

doan 2 di~ntlch 450ha demo rQng khu cong nghi~p .

ThOng tin khac

- K Soure Solution ("KSS") va International Construction ("KUKJE") la hai nha ddu tir cung Tang Cong ty San xuAt -

Xuelt nh~p khc1u Blnh Duong ("Protrade Corp") de thuc hi~n ddu nr vao Cong ty CP Ddu nr va Phat trien Tan Thanh,

trong nam 2011, hai d3i tac nay diI chuyen nhirong lai phdn v5n g6p nay cho Cong ty TNHH Phat trien va Cong tycephdn Hung Vuong, theo d6 Cong ty 1NHH Phat tri€n va Cong tycephdn Hung Vuong s~ k€ thira cac nghia vu phap 19

trong di~u khoan cua hop d6ng lien doanh diIIcy vao thang 10 nam 2007. Theo hop d6ng nay, trong tang gia trj khu delt

duoc cac hen th5ng nhelt 24.000.000 USD c6 9.000.000 USD la gia trj Tang Cong ty g6p v3n bfutg quy~n su dung delt,

con lai 15.000.000 USD la gia trj con lai Khu delt s~ duoc Cong tycephan Ddu tir va Phat trien Tan Thanh hoan tra cho

Tang Cong ty San xuelt - Xuelt nh~p khc1uBinh Duong cho cac chi phi rna Tang Cong ty diI chi d5i vai Khu delt ngoai trirchi phi dclt.

50

Tang C6ng ty San xu it - Xu it nh~p kh§u Blnh Du'O'Og- TNHH MQtthanh vienKhu ph5 Dongre, p, Lai Thieu, Thj xlI Thu~n An, tinh Blnh Duong

Bao eaoUli chinh hQ'Pnbitnam tai chinh ketthuc ngay31/12/2014

- Theo giAychirng nh~ dAu nr mol, ten dir an la "Cau lac bQ san golf & Khu nghl duong Dao H6 Di~p" tren di~n tich150ha ddt thuQc Khu lien hop Cong nghiep - Dich vu - Do th] Blnh Duong voi s5 v5n Di€u I~ theo Gidychirng nh~ dAunr la 480 tY d6ng nrong irng 30.000.000 USD trong d6 Protrade g6p 30% nrongirng 144.000.000.000 d6ng (nrongduong 9.000.000 USD) bang quyen sli dung d.1t.Tuy nhien, gia trj diu nr 144tY duoc T8ng Cong ty g6p bang ti€n trongnam 2011.

b) Ta; Congtv TNHH MTV Cao su Bin Cat

Trong nam, Cong ty thuc hien dfru gia thanh Iy 10cao su tr6ng nam 1994, di~n tfch la 26 ha va 10cao su tr6ng nam 1995,di~n tfch 43 ha. Ben tning dfru gia la Cong ty lNHH MTV H6ng Tfrn Phat, t8ng gia trj theo hop d6ng mua bantai san ddugia la 12.015.000.000 d6ng.

Ngay 16/10/2014, Cong ty TNHH MTV Cao su Ben Cat (Ben A)va Cong ty TNHH MTV H6ng TfrnPhat (Ben B) thuc hiengiao tai san dfru gia tren dien tich 69 ha dlI thuc hien dfru gia. Tuy nhien, Ben B d€ nghj va dtrcc Ben A chfrpthuan ban giaotruce 48 ha, phAn conlal Ben B s~ nhan ban giao trong nam 2015 (nhirng khong qua 06 thangtit IAnnh~n ban giao diutien),Trong thoi gian Ben B chira nh~n ban giao phin di~n tich conlai (21 ha) thl Ben A tieptuc quan Iy dien tich tai san conlai,

c) Ta; Congtv TNHH MTV Chlin nuOi V;(aco

Theo Thong bao s5 294/TB-UBND ngay 06/12/2013 cua UBND tinh Blnh Duong, Cong ty con cua T8ng Cong ty - Cong tyTNHH MTV chan nuci Vifaco dUQ"cgia han thoi gian di dol ra khoi cac khu dan cir, do thj tren dja ban tlnh Blnh Duongden truce ngay 31/12/2014. Tuy nhien den thoi diem nay, Cong ty van chua di do; cosa san xufrt ra khoi khu dan cir, do thjtheo chu tnrong cua UBND tinh Blnh Duong do con vuong m~c den bu giai toa khu dfrt xay dung trai heo moi, Cong tydang trlnh UBND tinh xin gia han them thoi gian di doi.

d) Ta; Congtv TNHH MTV ThtIng L(!i

Di diri tai sdn do thu hdi adt

Can cli vao cac Quyet djnh s5 5862/QD-UBND ngay 31 thang 12 nam 2007 cua Chu tich UBND tlnh Blnh Duong v€ viecthu h6i dfrtva quyen sli dung dfrtcua Cong ty TNHH MTV Thang LQ"idang sli dung de xay dung Trung tam do thj Becamex,Quyet djnh s5 1604/QD-UBNDngay 17 thang 06 nam 2008cua UBND thj xlI Thu Diu MQtv€ b6i thuong toan bQgia trj taisan c5 djnh cho Cong ty TNHH MTV Th~g LQ"i.Quyet djnh s5 5897/QD-UBND ngay 02/12/2010 cua UBND tinh BlnhDuong v€ viec h5 tro chi phi di doi, Cong ty lNHH MTV Th~ng 1Q"inhan duoc cac khoan sau:

- Gia tr] b6i thirong cho toan bQtal san c5 djnh Cong ty dangsahnu s5 ti€n 2.518.603.600 d6ng- Chi phi h5 tro di do-is5 ti€n 2.185.844.884 d6ng

Lien quan den cong tac di dol neu tren, Cong ty dang tien hanh khao sat va xiiy dung moi tai Khu tai djnh cu Dinh Hoa,thuQcKhu lien hop CN-DV-DT Blnh Duong,

Theo d\I an diu nr, do co quan nr vdn dang I~p quyhoach diu tir xay dung cosa rnoi cho thAm djnh va trlnh duy~tcac C(J

quanchirc nang, t8ng v5n dAunr choC(J samoi s~la 33,3 tY d6ng, trong d6rieng v5n diu nrxay dung la 22,5tY d6ng.

Can cu vao tlnh hlnh cu the va cac yeu dutit UBND tinh Blnh Duong va kha nang tai chinh cua Cong ty, thl d\I an s~ phaitien hanh thanh nhieu buoc,

d) Ta; Congtv TNHH MTV Mav mlic Bin" DU"O'ng

Theo Quyet dinh s5 733/QD-UBND ngay 03/04/2014cua Oy ban Nhan dan tinh Blnh Duong v€ vi~c c8 phAnh6aCong tyTNHH MTV May m~c Blnh Duong, tY I~ nha nuoc n~m quyen ki€m soat sau khi c8 phAnh6a la 49%. Thoi diem thuc hi~nc8 phAnh6a la ngay 30/06/2014. Cong ty dlI chon Cong ty C8 phAnTu vfrnva ThAmdjnh gia Dong Nam lam don vj nr vfrnthuc hien xac djnh gia trj doanh nghiep. Hien nay, ket qua xac djnh gia trj doanh nghiep dlI d~ trlnh va dang cho co quan c6thk quyen phe duyet,

51

=

Tang Cling ty San xu~t - Xu~t nh~p khdu Binh DIfO'Dg- TNHH Mqtthanh vienKhu ph6 Dong Tir, P. Lai Thieu, Thj xii Thusn An, tinh Blnh Duong

Bao cao talchinh hQl>nhfitnam tai chinh kSt thuc ngay 31/12/2014

39 . CAM KET KHAc

vi Cong tvC6 phdn Benh vien Phu san Qu6c TJ Hanh PhUc

Ttmg Cong ty dAu nr vao Congty lien kSt - Cong ty C6 phftn Benh vien Phu san Quac tS Hanh phuc voi gia gac khoan dftu

nr tai ngay 31/12/2014 la 50.328.000.000 VND (tai ngay 31/12/2013 la 50.328.000.000 VND), tY I~ sohtru va quyen kiSm

soat 24%. Theo bao coo tiii chlnh tai ngay 31/12/2014, hoat dQng kinh doanh cua C6ng ty nay 16VUQt van 642,760 tY VND,

m~t khac no ng1in hanVUQt qua tai san ng1in han 893,407 tY VND anh huang dSn kha nang hoat dQng lientuc cua C6ng tynay. Tuy nhien, Ban T6ng Giam d6c cam kSt rfutg, khoan 16 liiy kS dSn 31/12/2014 cua C6ng ty C6 phftn Benh vi~n Phu san

Quac tS Hanh phuc la trong kS hoach dftu nr ban dftu dugc HQi d5ng quan trj C6ng ty nay biSu quySt th6ng qua do v~y Ban

T6ng Giam dac T6ng C6ngty chtra xem xet ySu t6 du phong giam gia khoan dftu nr vao C6ng ty nay tai ngay31/1212014.

M~t khac, lien quan dSn khoan cho C6ng ty C6 phftn Benh vien Phu san Quac tS Hanh phuc yay ng~n han tai ngay

31/12/2014 sa tien 437,48 tY VND (tai ngay 31/12/2013 sa tien 296,680 tY VND), khoan phai thu ve irng van va liii yay sa

tien 85,794 tY VND (tai ngay 31112/2013 la 56,562 tY VND) Ban T6ng Giarn dac cam kSt se thu h5i dfty du gacva liii nrong

irng theo hop d5ng.

Tamung

Trong sa du tam irng tal ngay 31/12/2014 bao g5m khoan tam irng cua nhan vien Nguyen Ngoc Loan tien c6ng tac phi, chi

phi van phong vachi phi du an sa tien 94.162.518.149 VND (s6du tai ngay31/12/2013 la 67.869.721.760 VND), Ban

Tang Giam d6c cam kSt se d6n dac CBCNV quySt toan tam irng theo dung chS dQ kS toan hien hanh,

Tra tructenguai him

Sa dir tra tnroc nguoi ban tai ngay 31/12/2014 bao g5m khoan tra tnroc tien mua cay canh voi t6ng sa tien 20,495 tY VND

(tai ngay 31/12/2013 la 14,887 tY VND) voi rnuc dfch mua cay kieng trang trf va kinh doanh, Ban T6ng Giam dac cam kSt se

yeu cftu nha cung cap quySt toan gia tr] mua cay kieng nay theo dung chS dQ kS toan hi~n hanh.

40 . NQTIEM TANGTrong nam 2011, T6ng C6ng ty thuc hien g6p van dAu nr vao C6ngty C6 phftn DAu nr va Phat trien Tan Thanh bfuJg tien

thay vi g6p bfutg Quyen sudung d§t, dieu nay ve nghiaVt,J g6p van thi T6ng C6ng ty dii g6p du v6n dftu nr, vi~c C6ngty CP

DAu nr Phat trien Tan Thanh se tra tien den bu d§t cho T6ng C6ng ty nrong irng phftn gia trj con lai cua khu d§t khi 2 ben

tharn gia dinh gia g6p van lien doanh xem nhir khoan C6ngty C6 phftn Dftu tu va Phat trien Tan Thanh tra tnroc tien nh~

chuyen nhuong quyen su dung dat, Tang C6ng ty la ben chuySn nhuong, nhir v~y s6 tien nhan truce T6ng C6ngty c6 the se

phai thuc hi~n nghla vu ke khai va tarn nQP 2% thuS thu nh~p doanh nghiep va thuS GTGT nrong irng tinh tren gia trj tien

thu cuakhach hang.

Theo Bien ban cUQc hop ve viec nQp tien thue d§t cua mQt C6ng ty con cua T6ng C6ng ty - C6ng ty TNHH MTV Chan nu6i

Vifaco, ngay 14/01/2015 (s6 tien thue d§t nam 2008 va 20091a 3.785.122.000 d5ng) cua Cue thue tlnh Blnh Duong,Sa Hi

chlnh tlnh Blnh Duong, Chi cue thuS thj xii Thuan An va C6ng ty, cac ban nganh c6y kiSn ve s6 tien thue d§t nay nhir sau:

Do khu d§t dii dircc UBND tinh thu h5i de cho doanh nghiep khac thue; m~t khac trong cac nam 2008 va 2009, C6ngty dii

ngimg hoat dQng chan nu6i theo chu tnrong cua UBND tlnh nhirng dSn nam 2010 moi c6 quySt dinh thu h5i d§t, vi v~y

th6ng nh§t kh6ng phai nQp tien thue d§t trongthai gian 2008 va 2009. Cue thuS c6 trach nhiem bao cao UBND tinh de ngh]

kh6ng truy thu tien thue dat d6i voi phftn dien tfch nay trong cac nam 2008, 2009 va C6ng ty b6 sung h5sa chirng minh vi~c

ngirng hoat dQng chan nu6i ga trong cac nam 2008, 2009.

Ngay 26/01/2015, Cvc thuS tinh Blnh Ducmg c6 C6ng v!1n s6 957/CT-QLCKTTD gui Dy ban Nhan dan tinh Blnh Ducmg ve

vi~c nQP tien thue d§t cua C6ng ty TNHH MTV Chfu1 nu6i Vifaco, Cvc thuS de nghj UBND tinh chap thu~ cho C6ng ty

TNHH MTV Chfu1 nu6i Vifaco kh6ng phai nQp tien thue d§t cac nam 2008, 2009 dai voi phftn di~n Hch d§t xay d\fDg Trc;ti

chfu1 nu6i ga. DSn thai diem I~p Bao cao tiii chfnh,VBND tlnh Binh Ducmg chua c6 vfu1 ban tra lai chfnh thuc ve vi~c

kh6ng thu tien thue d§t nam 2008, 2009 cua C6ngty.

HINNG 1:GKI

AI

41 . NHUNG suKI~N pHA T SINH SAU NGAy KET THUC KY KE ToAN NAM

52

Tang Cong ty San xu§t- Xu§t nh~p kh§u Blnh Durmg -TNHH Mqt thanh vien

Khu ph3 Dong Ttr, P. Uti Thieu, Th] xii Thuan An, tinh Binh Duong

Bao cao titi chinh hQ'P nh§t

nam tai chinh ket thuc ngay 31/12/2014

42 • NGHI~P Vl) vA so DU VOl cAc BEN LIEN QUAN

Trong nam, Cong ty c6 cac giao dich voi cac ben lien quan nhu sau:

M3i quan he N!Un 2014 Nlim2013

VND VND

G6p van vao cong ty

- Cong ty CP Djch Vu& Cong Nghiep Blnh Duong Cong tycon 1.140.000.000

- Cong ty CP Phat TriSn Phu My Cong ty lien ket 80.762.213.889

- Cong ty TNHH YCH-PROTRADE Cong ty lien ket 29.689.875.000

Cho thue tai san

~ Cong ty CP Benh vien Phu san Qu3c te Hanh phuc Cong ty lien ket 1.492.068.401 1.479.924.485

- Cong ty CP Hung Vuong Cong ty lien ket 815.053.824 815.053.824

Vayvan

- Vlin phong Tinh uy Blnh Duong Chusohttu 10.000.000.000

if ng truce va nh,n ti~n elSn bU dt


- Cong ty TNHH FrieslandCampina VN Cong ty lien ket 10.000.000.000

Chi phi eli vay

- Van phong Tinh uy Blnh Duong Chu sahiiu 7.756.250.000 7.494.250.000

- Cong ty CP Hung Vuong Cong ty lien ket 431.280.000 431.280.000

Lai cho vay

- Cong ty CP Dc1utu & PhAt triSn Tan Thanh Cong ty lien ket 2.509.960.563 2.343.938.420 =Cong ty cb phc1n phat triSn Phu My Cong ty lien ket 5.864.894.445 2.668.444.444 5'0

Cong ty CP Benh vien Phu san Qu3c te Hanh phuc Cong ty lien ket 28.185.457.778 20.707.166.666 !-iAI- Cong ty TNHH YCH-PROTRADE Cong ty lien ket 1.495.247.749 1.440.979.147 YT~

~MCho mU'Q1l van hoat elQng .SI- Cong ty TNHH Ascendas-Protrade Cong ty lien ket 21.290.000.000 --r.p~Chovay =- Cong ty CP Benh vien Phu san Qu3c te Hanh phuc Cong ty lien ket 140.800.000.000 154.850.000.000

- Cong ty CP Dc1uur& Phat trien Tan Thanh Cong ty lien ket 14.810.000.000


if ng trtr6'c cho ngu'iri ban

- Cong ty cephc1n phat triSn Phu My Cong ty lien ket 40.000.000.000 20.000.000.000

53

TAng Cong ty San xu§t - Xu§t nh~p kh§u Blnh DU'011g- TNHH MQt thanh vi en

Khu ph6 Dong TlI, P. Lai Thieu, Thj xZlThuan An, tinh Blnh Duong

Bao do tai chfnh hQ1l nh§t

nam tai chfnh kSt thuc ngay31/12/2014

s6 du voi cac ben lien quan tai ngay kBt thuc kY kB toan nam31112/2014 0110112014

VND VND

Phai thu

- Cong ty ca phdn phat tri€n Phu My Cong ty lien kBt 64.332.748.657

- Cong ty TNHH Ascendas-Protrade Cong ty lien kBt 126.112.500.000 103.076.400.000

- Cong ty CP Benh vi~n Phu san Qu6c tB H~ phuc Cong ty lien kBt 523.274.010.678 353.242.820.380

- Cong ty CP Hung Vuong Cong ty lien kBt 299.370.199.143 294.881.158.752

- Cong ty TNHH YCH-PROTRADE Cong ty lien kBt 33.128.366.009 19.802.099.635

- Cong ty CP Daunr & Phat tri€n Tan Thanh Cong ty lien kBt 13.684.645.331 27.530.684.768

- Ban di€u hanh Tang Cong ty Ban di€u hanh 6.330.211.139 6.330.211.139

Phlii tni

- Cong ty TNHH Ascendas-Protrade Cong ty lien k6t 648.049.012.757 648.049.012.757,.-. - Cong ty ca phdn Hung VlIQTIg Cong ty lien k6t 3.594.000.000 3.594.000.000

- Cong ty TNHH Dau TlI - XD Tan Phu Cong ty lien kBt 60.000.000.000 60.000.000.000

Cong ty CP Daunr & Phat tri€n Tan Thanh Cong ty lien kBt 276.970.666.903 276.965.433.638

- Van phong Tlnh uy Blnh Duong Chli so httu 388.517.200.388 813.558.239.128

- Cong ty CP Benh vi~n Phu san Qu6c t6 H\U1h phuc Cong ty lien k6t 143.539.000

- Cong ty CP Phat Trien Phu My Cong ty lien kBt 159.828.078

43 .soLI~U SO SANH

se Ii~u so sanh s6 Ii~u tren Bao cao tal chinh hop nhAt cho nam tai chlnh kBt thuc ngay31 thang 12nam 2013d1ldlIQ"CCong

ty TNHH Hang Kiern toan AASC ki€m toano

Ban Tang Giam d6c dZl quyBt dinh di€u chinh hc3i t6 mQt s6 chi tieu tren Bao cao !Ai ch!nh cho nam tai chinh kBt thuc tai

ngay 31112/2013Bien ban giam sat !Ai chinh nam2013 cua Van phong Tinh uy Blnh Duong ngay18 thang 06 nam 2015,cac chi tieu dlIQ"Ctrlnh bay I~inhir sau:

sl> li~u d1l trlnh bay

s6 Ii~u d1ldi€u tren bao cao nam Gia tri di€u chinh

MZls6 chinh hc3it6 tnroc va phan loai

VND VND VND1/""-Bang can d8i k~ toan hQ1l nhit 'C'

Du phong phai thu ngfut h\U1kh6 doi 139 (9.860.399.753) (10.227.077 .853) 366.678.100 ';;;\Hang tc3nkho 141 1.565.713.426.958 1.564.469.040.888 1.244.386.070 :,mH

Hi san c6 dinh hilu hlnh 221 401.043.432.046 401.043.432.046 ToA~Nguyen gid 222 992.851.645.980 977.115.787.100 15.735.858.880 "

Gia tri haoman luy lei 223 (591.808.213.934) (576.072.355. 054) (15.735.858.880) ~Dau nr dai h\U1khac 258 23.441.823.821 23.284.323.821 157.500.000 .' r:I:ThuB va cac khoan phai nQp Nha nuoc 314 142.153.373.215 124.295.533.873 17.857.839.342 ~

Cac khoan phai tra, phai nQP khac 319 661.245.208.953 541.147.372.768 120.097.836.185Quy khen thuong, phuc IQ"i 323 21.233.144.517 16.420.738.163 4.812.406.354

Quy. dau nr phat tri€n .417 389.106.283.000 327.654.531.404 61.451.751.596

LQi nhuan sau thuB chua phan ph6i 420 459.446.441.157 661.897.710.464 (202.451.269.307)

Bao do K~t qua hoat dQng kinh doanh hQ1l nhit

Gia v6n hang ban 02 2.446.195.077.008 2.447.439.463.078 (1.244.386.070)LQi nhu~ gQP v€ ban hang va cung dp d] 20 329.481.896.070 328.237.510.000 1.244.386.070Doanh thu hoat dQng !Ai chlnh 21 39.602.574.997 39.445.074.997 157.500.000Chi ph! quan Iy doanh nghiep 25 163.387.496.212 164.655.694.449 (1.268.198.237)LQ"inhu~ thudn tit hoat dQng KD 30 55.562.541.125 52.892.456.818 2.670.084.307Tang lei nhuan k6 toan tnroc thuB 50 381.995.889.782 379.325.805.475 2.670.084.307Chi phi thuB TNDN hien hanh 51 36.418.558.517 36.136.376.890 282.181.627

Lol nhuan sau thuB TNDN 60 326.725.924.451 324.338.021.771 2.387.902.680LN sau thuB cua c6 dong cong ty my 62 292.347.124.977 289.959.222.297 2.387.902.680

54

r:Tang Cong ty San xu§t- ~u§t nh~p khAu Blnh Du'O'Og - TNHH Milt thanh vien

Khu ph6 Bong Tu, P. Lai Thieu, Thix~ Thuan An, tlnh Blnh Duong

Bao cao tai chinh hQ'P nh§t

nam tal chinh kSt thuc ngay 31/12/2014

Do anhhuang cua cacni)i dung di~u chlnh h6i t6,bao cao luu chuyenti~n t~ duoc trlnh bay lai:S6 li~u da trlnh bay

se trlnh bay tren tren bao cao nam

____ ~~~a~s~6 ~ba~o~c~a~o~n~am~~n~ay ~tru~a~c

VND VND

Bao cao luu chuy~n tiSn t~ hQ'P nhAt

LQ'inhu~truacthuS

Li1i, 16 tit hoat di)ng dAu tu

Tang, giam cackhoan phai tra

01

05

16

381.995,889.782

(337.143.591.422)

47.015.526.852

379.325.805.475

(336,986.091.422)

49.528.111.159

Ngu'MI~p

Trin Nguyen Vii

KS toan tru'O'og

55

,-

Documents

aasc - protrade.com.vn · hop nh~t t~i ngay 31 thang 12 nam 2014, Bao cao k€t qua hoat dQngkinh doanh hop nh~t, Bao cao hru chuyen ti€n te hop nh~t cho nam tai chlnh k€t thuc