BAN SAO - bvsc.com.vn4) Bao cao kiem toan 2014.pdf · Bac, cao tai chinh nay duac kiem toan bai COng ty TNHH Kiem toan va Ke toan AAC (Tin so chinh: LO 78 — 80, DuZing, 30 thang

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CONG TYCO PHAN CANG THI NAI

Bao ctho tai chinh Cho mint tai chin h ket thtic ngay 31/12/2014

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CONG TY CO PHAN CANG THI Nd;1I BA. 0 CA.0 TAI CHiNH

1 02 Trail Hung Dao, Thanh phti Quy Nhon, Tinh Binh Dinh Cho nam tai chinh kit thtic ngay 31/12/2019

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MVC LIJC Trang

Bao cao dm Ban Giam (Mc 1 - 3

Bao cao ki&ri tan dijc lap 4

Bao cao tai chinh

• Bang can doi ke toan 5 - 6

• Bao cao ket qua kinh doanh 7

• Bao cao hru chuy'e'n tien tg 8

• Thuy& minh Bdo cao tai chinh 9 - 23

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CONG TY CO PHAN CANG THI NiNI BAO CAD TAI CHiNH

02 Tran Hung Dao, Thanh pho Quy Nhon, Tinh Binh Dinh Cho nam tin chinh kit tinic ngay 31/12/2014

BAO CAO CUA BAN GIAM DOC

Ban Giam d6c Cong ty Co phAn Cang Thi Nai cong b6 bao cao nay ding vai Bao cao tai chinh da duqc kiem toan cho nam tai chinh ket thitc ngay 31/12/2014.

COng ty Co phan Cang Thi Nai (sau day pi tat la "Cong ty") dtrqc thanh lap ten ea soy co phan hod doanh

4 nghiep Nha ntrac (Cang Thi Nai) theo Quyet dinh so 2598/QD-CTUBND ngay 09 thing 10 nam 2009 dm UBND Tinh Binh Dinh. Cong ty la din vi hach wan Oc lap, hoat Ong theo Giay chimg nhan dang kY kinh doanh va dang Icy thue so 4100259282 ngay 01 than 01 nam 2010 dm Sir Ke hoach va Dalt to Tinh Binh Dinh (Giay cluing nhan nay cid dtrqc dieu chinh 2 lan va lAn dieu chinh gin nhat ngay 25 thing 12 nam 2014), Luat Doanh nghiep, Dieu le Cong ty va cac quy dinh phap lY hien hanh co lien quan.

Von clieu 71.000.000.000 Ong

Vein gap thirc ti din ngay 31/12/2014: 71.000.000.000 d6ng

Try so. chink

• Dia chi: 02 Tran Hung Dao, Thanh ph6 Quy Nhon, Tinh Binh Dinh

• Dien thoai: (84) 056.3892573 - 3892991 111 • Fax: (84) 056.3892097

1 • Email: [email protected]

[email protected]

Nganh ngh kink doanh chinh

• B6c x6p hang hod;

il • Hoat Ong dich vu 116 trq khac lien quan den van tai: Dich vu giao nhan, cung cap dien, mr&c, can '6 to

dien tir; Mai giai, dich vu van tai tau bien, o to; Dich vu ICy thuat kiem dinh phuong tin co giai duang

4I bo; • Kinh doanh bat Ong san, quyen sir dung dat thu6c chic s& him, chit sir dung hoac di thue: Cho thue kho

_4 NI, van phong lam viec;

4 • Sira chtla va bao dtra'ng phuong tien van tai (trir 0 to, mo to, xe may va xe c6 Ong co khac): Dich vu sira china tau bien;

ill • Bao dtrimg, sira chira O to va xe co Ong co khac: Dich vu sira chira 8 to;

• Hoat Ong dich vu h6 trg trlrc tiep cho van tai throng thity: Lai dat tau bien;

• Ban buon vat lieu, thiet bi lap dat khac trong xay dung: Mua ban vat lieu xay dung;

4 • Ban buon nong, lam san nguyen lieu (trir gS, tre, nira) va Ong vat sang: Mua ban n6ng san;

• Cho thue may mac, thiet bi va dO dung hire hinh khac: Cho thue thiet bi cAu — nang hang;

• Dich vu thuong mai: Mua ban khoing san. 4

Nhan sty

T6ng s6 cong nhan vien hien co den cu6i nam tai chinh la 242 ngu&i. Trong do, can b6 quan ly la 17 ngu&i.

Cac thanh den

HOi dising quail tri, Ban Kiem soat, Ban Giam do'c va Ke toan truong trong nam tai chinh va den ngay lap Bao cao tai chinh nay gom co:

Thong tin khai quit

Trang 1

Chit tich

PM Chit tich

Thinh vien

Thinh vien

Thinh vien

Cite Thinh vien

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Ban Kiem soar

• Ong TrAn Cong Trieu

• Ba D6ng Thi Anh

• Ong TrAn Dtrang

• BA Lam Anh Vy

• Ong NguyL Bao

• BA Nguyin Thi Kim

B6 nhiem ngiy 27/08/2013

B6 nhiem ngay 27/08/2013





Mign nhiem ngiy 17/07/2014

CONG TY Co PHAN CANG TH! NAI

BAD CAD TAI CHINH 02 Trail Hung Dao, Thanh ph6 Quy Man, Tinh Binh Dinh

Cho ncim tat chinh ket thric ngay 31/12/2014

BAO CAO CUA BAN GIAM DOC (tiep theo)

ding quiin tri

i ts

• Ba Ta Thi Thanh Lien

Trtrang ban


• Ong Chau Van Hung

Thinh vien


• Bi VO Thi Thu Hien

Thinh vien


Ban Gidm dac va Ke loan trufmg

• Ong TrAn Cong Trieu Giam de;c B6 nhiem lai ngiy 25/04/2014

• Ong TrAn DtrOng Pho Giam d6c 136 nhiem ngay 01/01/2013

• Ba Ding Thi QuS,nh Huang K.4 toan tnrang 116 nhiem ngay 01/11/2013

Kiem toil) di)c

Bac, cao tai chinh nay duac kiem toan bai COng ty TNHH Kiem toan va Ke toan AAC (Tin so chinh: LO 78 — 80, DuZing, 30 thang 4, Quan Hai Chau, Thinh ph6 Di Nang; Dien thoai: (84) 0511.3655886; Fax: (84) 0511.3655887; Website: www.aac.com.vn; Email: [email protected]).

Trach nhiem ctia Ban Giant thic trong vies lap va trinh bay trung thtrc, htyp ly Bao cat) tai chinh

Ban Gam d6c C6ng ty chiu trach nhiem lap va trinh bay trung thtrc, hop 15, Bao cao tai chinh nay ten ca

• Tuan thit cac quy dinh cua cac Chun more ko toan Viet Nam, CIt' dq ke' toan doanh nghiep Viet Nam va cac quy dinh phap 15, hien hinh khac c6 lien quan;

• Ltra chon cac chinh sach ke toan thich hop vi ap dung cac chinh sach do m6t each nhAt quan;

• Dtra ra cac phap doan va trac tinh ko toan m6t each hqp 15, va than trong;

• Lap Bao cao tai chinh ten ca sa hoat d6ng lien tnc;

• Chiu trach nhiem v" kie'm soat n6i b6 ma Ban Giam d6c xac dinh là can thi& a dim bao cho viec lap va trinh biy Bac cao tai chinh khong CO sai sot trong you do gian Ian hoac nhAm lan.

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CONIC TY CO PHAN CANG THI NAI BAO CA. 0 TAI CHINH 02 Tran Hung Dao, Thant) ph6 Quy Nhcm, Tinh Binh Dinh Cho nam tai chinh ket thirc ngery 31/12/2014

BAO CAO CUA BAN GIAM DOC (tiep theo)

Cac thanh vien dm Ban Giam Oc Cong ty, bang bac) cao nay xac Wan rang: Bao cao tai chinh bao gom Bang can doi ke toan, Bao cao ket qua hoat Ong kinh doanh, Bao cao Itru chuyen tien to va cac Thuyet minh Bao cao tai chinh kern theo,da phan anh trung thtrc va hop ve tinh hinh tai chinh Cong ty tai thad diem 31/12/2014 cling niur kat qua hoat Ong kinh doanh va tinh hinh ltru chuyen tien to trong nam tai chinh ket thfic cling ngay, phi' hop veri cac Chuan mtrc Ice toan, che dO ke toan doanh ngh4 Viet Nam va

dinh phap15, hien hanh có lien quan ye lap va trinh bay bao cao tai chinh.

n Giam doc

ng Tri0

Quy 1Vhon, ngizy 17 thong 03 nam 2015

Trang 3

CONG TY TNHH KIEM TOAN VA Kt TOAN AAC THANH VIEN CUA PRIMEGLOBAL Trap sb chinh

Chi nhinh tai Thank phii H$ Chi Minh

Le 78-80 Datong 30 thing 4, Q. Hit Chlu, Tp Da Ning 4749 Holing Sa (Ting 4 TOa nha Holing Dan) Id: 84 511 3655886, Fax 84.511 3655837

Quin 1, Tp H6 Chi Minh

Ernad: aacr4thag man an Tel 84 8_39102235; Fax '84.8.39I02349 Website: http ';wwv. aac com.ma Email aac.hanreaac.com.vn

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SO: 274/2015/BCKT-AAC

B AO C AO KIEM TOAN DOC LAP

Kinh eiri: Cie Co ding, HAi ding Quin tri vi Ban Giam dec Cling ty Co phan Cang Thi Nai

Chung toi da kiem town bao cao tai chinh kern theo cult Cong ty Co phan Cang Thi Noi,(sau day gQi tit la "Cong ty") duqc lap ngay 05/03/2015, dr trang 5 den trang 23, bao le= Bing can doi ke toan toi ngay

1 31/12/2014, Bao cao ket qua hoot dAng kinh doanh, Bao cao Itn, chuyen tien to va Ban thuyet minh bao cao tai chinh cho nam tai chinh ket thac ding ngay.

i Traci) nhi#m cua Ban Giam dec.

Ban Giam dec Cong ty chiu trach nhiem ve viec lap va trinh bay trung thvc va hop 1 bao cao tai chinh cua Cong ty theo chuan mtrc ke wan, the dA ke toan doanh nghiep Viet Nam Nth cac quy dinh phi!) 15, co lien quan den viec lap va trinh bay bao cao tai chinh va chju trach nhi'em ve kiem soat nAi bA ma Ban Gam doe xac djnh la can thiet de dam bao cho viec 1#p va trinh bay bao cao tai chinh khong có sai sot tong yeu do gian lin hoc nham lin.

Trich uhi§m cua Kam town vien

Trach nhiem cua chung Col la dua ray kien ve bao cao tai chinh dva tren ket qua dm cu)c kiem toan. Chang toi da tien hank kiem toan theo cac chuan s mtrc kiem toan Viet Nam. Cac chuan mtrc nay yeu cau chung toi tuan chart mtrc va cac quy dinh ve doo dim nghe nghiep, lap ke hooch va thtrc hien cuAc kiem toan a dot duce str dam Ho hqp 1/ ve viec lieu bao cao tai chinh cua Cong ty co con sai sot Von yeu hay khong. A

Cong viec kiem toan bao gAm thvc hien cac thu tic nhim thu thap cac bang chung kiem toan ve cac so lieu va thuyet minh teen bao cao tai chinh. Cac thu tic kiem toan duqc Iva chQn dpa tren xet doin cua kiem toan vien, bao g8m danh gia rtii ro co sai sot trong yeu trong bao cao tai chinh do gian lan hoc nham lan. Khi thvc hien danh gia cac rai ro nay, kiem town vien da xem xet kiem soat nAi bA cua Cong ty lien quan den viec lap NIA trinh bay bao cao tai chinh trung thvc, hop 1St nham thiet ke cac thu tic kiem toan phu hqp voti tinh hinh thvc te, tuy nhien khong nham mvc dich dua ray Men ve hieu qua cua kiem soat nqi b8 cua Cong ty. Cong viec kiem toan cirmg bao gem danh gia tinh thich hop dm cac chinh sach ke toan duqc ap ding va tinh hop IS, cua cac tr.& tinh ke toan dm Ban Giam d6c cang nhtr &Mt gia viec trinh bay tong the bao cao tai chinh.

Chung toi tin ttrong ring cac bang chting kiem toan ma chting toi (IA thu that) duqc la day du va thich hqp lam ca so cho y Men kiem Wan cua chung toi.

Y kien cua Klein Wan vial

Theo Y kien dui chung too, xet tren cac khia conh trang yeu, bao cao tai chinh da phan anh trung thvc va hop 1Y ye tinh hinh tai chinh dui Cong ty toi ngay 31/12/2014 ding nhu ket qua hoot dAng kinh doanh Nth tinh hinh Itru chuyen tien to cho nam tai chinh ket thk ding ngay, phu hqp vai chuan mtrc, the dA ke toan doanh nghiep ViOt Nam va cac quy djnh phap co lien quan den viec lap trinh bay bao cao chinh. -

1_11 -Cong ty TNHH Mem town va Ke toan AAC

~yn

TOA: VA '

/ *". __----:=Lani-Quang T6 — Ph6 Tong Giant din Nguyen Thi Thiry— Mem town vien

So Giciy CN DKHN ktdm loan: 1031-2013-010-I SO CN DKHN kiem town: 1622-2013-010-1

Da Nang, ngay 17 Mang 03 aim 2015

Bcio cao nay duor doc el6ng then yeti cac Bcio cao tai chinh va cac Thuye't minh ban cao dinh kern Trang 4

ii

-14 CONG TY CO PHAN CANG THI NAI BAO CA 0 TAI CHINH 02 'Fran Hung Dao, Thanh ph6 Quy Nhon, Tinh Binh Dinh Cho nam tai chinh k'At tlnic ngay 31/12/2014

ill

BANG CAN DOI Id TOAN Ngay 31 thang 12 nam 2014

TAI SAN Ma so

Thuyet minh

Miu B - DN Ban hanh theo QD so 15/2006/QD - BTC ngay 20/3/2006 va cac sith Boi, bá sung

c6 lien pan cita B6 Tai chinh

31/12/2014 31/12/2013

VND VND

I.13 A. TAI SAN NGAN HAN 100 24.407.622.895 26.353.037.172

5 12.688.716.493 13.303.835.754 I. Tien va cac khan tang throng tien 110

g I 1. TiAn 111 5.388.716.493 4.275.605.554 2. Cac khoan tucmg ducmg tiAn 112 7.300.000.000 9.028.230.200 II. Cac khan au ttr tai chinh ngin lqn 120 III. Cac khoin phai thu nIgn han 130 11.311.416.792 12.939.239.208 1. Phai thu khach hang 131 y 5.464.981.431 5.689.609.445 2. Tra truck cho ngirtri ban 132 6.218.063.441 7.413.132.441 3. Cac khoan phai thu khac 135 6 41.641.667 64.944.682

9 4. Dv phong phai thu ngin han kho d6i 139 7 (413.269.747) (228.447.360)

9 IV. Hang dm kho 140 98.518.604 97.606.212 1. Hang ton kho 141 8 98.518.604 97.606.212 2. Dv phong giam gia hang ton kho 149 V. Tai san ngin 114n khic 150 308.971.006 12.355.998

a 1. Chi phi tra truck ngan han 151 9 44.680.000

13 2. ThuA va cac khoan khac phai thu Nha nuesc 154 10 264.258.370 3. 'Ili sail ngin han Ichk 158 32.636 12.355.998

B. TAI SAN DAI HAN 200 61.286.521.112 58.696.575.082 I. Cac khan [Alai thu dal han 210 II. Tai san co djnh 220 43.484.520.489 40.601.886.997 1. Tai san co". dirth Ilan hinh 221 11 19.110.278.875 20.567.679.383

- NguyAn gid 222 42.379.900.795 41.769.211.369 - Gia trj hao mon lay kA 223 (23.269.621.920) (21.201.531.986)

2. Chi phi )(ay civng co ban do dang 230 12 24.374.241.614 20.034.207.614 HI. 13At Ong sin dAu tu. 240 IV. Cac khan du to tai chinh dai han 250 13 3.000.000.000 3.000.000.000 1 Dan to dai hail khk 258 3.000.000.000 3.000.000.000 2. Dv ph6ng giam gia clan to tai chinh dai han 259 V. Thi san dai I4n khac 260 14.802.000.623 15.094.688.085 1. Chi phi tra truck dai han 261 14 14.802.000.623 15.094.688.085 2. Tai san dai han khac 268

4

TONG CONG TAI SAN 270 85.694.144.007 85.049.612.254

Cac Thuyet minh kern theo tit trang 9 den tang 23 la b6 ph 6n hap thanh cac Bao c6o tai chinh nay Trang 5

CONG TY CO PHAN C .ANG T111 NA1

BA 0 CAO TAI CHiNH 02 Tear' Hung Dao, Thanh ph6 Quy Mon, Tinh Binh Dinh

Cho nam tai chinh kit thic ngay 31/12/2014

BANG CAN DOI KE TOAN (titp theo) NO), 31 thing 12 nam 2014

NGUON VON

Ma Thuyet

si minh 31/12/2014

VND 31/12/2013

VND

A. Ng PHAI TRA 300 8.068.240.879 7.849.781.460 NT ngin h?n 310 8.068.240.879 7.849.781.460

1. Phil tra ngtrOi ban 312 78.949.790 778.001.406 2. Ngutri mua tra tien truac 313 1.363.413 450.450

3. Thud va cac khoan phai nOp NM nu& 314 15 780.742.315 1.146.798.700

4. Phai tra ngtriti lao ClOng 315 2.486.065.413 2.054.114.244 5. Chi phi phdi tra 316 16 106.382.760 62.893.350 6. Cac khoan phai tra, phai n6p ngan han khac 319 17 3.915.657.200 3.748.849.434 7. Quy khen thutrng, phuc loi 323 699.079.988 58.673.876 IL Nct diih#n 330

B. VON CHiJ SO Hfru 400 77.625.903.128 77.199.830.794 I. Yin chfi sir hum 410 18 77.625.903.128 77.199.830.794 1. V6n ddu to cita chO s& hall 411 18 71.000.000.000 71.000.000.000 2. Thdng du von co phdn 412 18 1.000.000.000 1.000.000.000 3. V6n khac cua chit so heru 413 18 40.909.091 40.909.091 4. Quy dau to ph& tritn 417 18 568.282.181 429.928.698 5. Quy dtr pheng tai chinh 418 18 478.345.337 435.409.502 6. Lgi nhudn sau thue chua phan ph6i 420 18 4.538.366.519 4.293.583.503 II. Nguin kinh phi va guy khfic 430

TONG CONG NGUON VON 440 85.694.144.007 85.049.612.254

CAC CHI TIEU NGOAI BANG CAN DOI ICE TOAN

31/12/2014 31/12/2013 CHI TIEU VND VND

Nq kho doi 114.573.433 114.573.433

Ke tofin truirng Nguiri Ifip bleu

(Ojai \,L

Ding Thi Qu)..nh throng Le Thj Minh Quy

Quy Mum, ngay 05 arcing 03 nom 2015

Ccic Thuyit minh kern theo ht trang 9 din trang 23 is bo phan hap thanh ccic Bcio coo tat chinh nay Trang 6

CHI TIEU Ma

SO

Thuyet minh

Nam 2014 VND

1. Doanh thu ban hang & cc djch vu 01 19 41.949.888.229

2. Cac khoin giam trir doanh thu 02

3. Doanh thu thuin ye ban hang & cc djch vu 10 41.949.888.229

4. Gia von hang ban 11 20 31.429.095.621

5. Loi nhuan gqp ve ban hang & cc dich vu 20 10.520.792.608

6. Doanh thu host dOng tai chinh 21 21 668.339.015

7. Chi phi tai chinh 22

Trong dá: Chi phi liii vay 23

8. Chi phi ban hang 24 224.345.700

9. Chi phi quan 19 doanh nghiSp 25 4.410.382.028

10. Loi nhuan thuin tir hoot dOng kinh doanh 30 6.554.403.895

11. Thu nhap Ichac 31 22 496.171

12. Chi phi khac 32 23 335.370

13. Loi nhuan khic 40 160.801

14. TOng 1Qi nhuan ke toan trterc thud 50 24 6.554.564.696

15. Chi phi thud TNDN hien hanh 51 24 1.397.330.015

16. Chi phi thud TNDN han Iai 52 17. Loi nhuan sau thus TNDN 60 24 5.157.234.681

18. Lai co ban tren c6 phieu 70 25 726

130.000.000

5.501.352.014

5.505.687.418

211.791.822

5.775.927

206.015.895

5.711.703.313

1.418.119.810

4.293.583.503

605

Mm 2013 VND

36.373.610.944

36.373.610.944

26.389.459.311

9.984.151.633

1.152.887.799

Ke toan trtrovg

L(H t

g TriO DOng Thi Qunh litro-ng

Ow Man, ngiry 05 thong 03 nam 2015

CONG TV CO PHAN CANG THI NAI 02 Trill Flint; Dao, Thanh pho Quy Nhan, Tinh Binh Dinh

BAO CAO KET QUA KINH DOANH Cho nom tai chinh ket thtic ngay 31/12/2014

BAO CA 0 TAI Cho neim ten chinh kit tithe ngity 31/12/2014

NIL A B 02 - DN Ban hanh theo QD so 15/2006/QD - BTC

ngay 20/3/2006 va cdc sari ddi, bd sung

co lien quan cira BO Teri chinh

Ngtriri 14p bieu

Lc Thj Minh Quy

Cac Thuyit minh kern theo ter trang 9 din trang 23 la ba phan hqp thanh caa Btio coo tai chinh nay Trang 7

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CONG TY CO PHAN CANG TH1 NISI 02 Irk Hung Dao, Thanh ph6 Quy Nhon, Tinh Binh Dinh

BAO CAO LIM CHuYEN TIEN TE Cho nam tai chinh kk thin ngay 31/12/2014

BAO CAO TAI CHIN!

Cho nam tai chinh kit thlic ngay 31/12/2014

NIL si, B 03 - DN Ban harsh theo QD so l 5/2006/0D - BTC ngery 20/3/2006 va ctic stia dai, bi sung

co lien quan mkt BO Tai chinh

CHI TIEU Ma

so

Nam 2014 VND

Nam 2013

VND

I. Luu chuyen tien tir hoat Ong kinh doanh 1. Tian thu tir ban hang, CC DV va doanh thu khac 01 46.359.975.210 37.588.259.190 2. Tian chi tra cho nguai cung cap HH va DV 02 (17.193.255.867) (16.101.930.582) 3. Tian chi tra cho ngtrai lao Ong 03 (14.864.629.012) (12.679.485.612) 4. Tian chi n6p thue thu nhap doanh nghiep 05 (2.140.943.625) (1.035.455.198) 5. Tian thu khac tir hog d6ng kinh doanh 06 38.122.500 418.818.524 6. Tian chi khac cho hog d6ng kinh doanh 07 (5.933.344.250) (2.644.849.531)

Ltru chuyen tien thu'an tir hoat d'Ong kinh doanh 20 6.265.924.956 5.545.356.791

II. Ltru chuyen tien tir hoat Ong au ttr 1. Tian chi de mua sam XD TSCD va cac TS DH khac 21 (4.004.108.969) (13.876.934.512) 2. Tian thu tir TLy, nhugng ban TSCD va cac TS DH khac 22 24.000.000 3. Tian thu lai cho vay, co tire va Igi nhuan dugc chia 27 674.472.752 1.177.815.480

Ltru chuyen tien thuAn tir boat dOng dau tu. 30 (3.329.636.217) (12.675.119.032)

III. Ltru chuyen tien tir hoat dOng tai chinh 1. Tian thu ttr PH c6 phieu, nhan von g6p cua CSH 31 2. C6 tic, lqi nhuan da tra cho chit s6 36 (3.551.408.000) (2.488.145.000)

Luu chuyen tien thuin tir hoat Ong tai chinh 40 (3.551.408.000) (2.488.145.000)

Ltru chuyen tien thuin trong nam 50 (615.119.261) (9.617.907.241) Tian va ttrang duang tian dau nam 60 13.303.835.754 22.921.742.995 Anh hung cua thay doi ty gia hoi dodi qui d61 ngoai to 61 Tien va ttrolig dtrcrng tien cu'Oi nam 70 12.688.716.493 13.303.835.754

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Quy Mum, ngizy 05 thing 03 nam 2015

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CONG TY CO PHAN CANG THj NA.1 BAO CAO TAI CHI NH 02 TrAn Hung Dao, Thanh ph6 Quy Nhcm, Tinh Binh Dinh Cho nam tai chinh kAt thzic ngily 31/12/2014

THUYET MINH BAO CAO TAI CHINH (Cac Thuyit mink nay la b0 phan hpp thanh va can dupc dpc clang thai vat cac Belo cao tai chinh)

1. 14c diem hoot Ong

C6ng ty Co phin Cang Thi Nal (sau day goi tit la "Cong ty") dtrac thinh lap tren ca sar c6 phin hoa doanh nghiep Nha nuorc(Cang Thi Noi) theo Quyet dinh so 2598/QD-CTUBND ngay 09 thong 10 ram 2009 dm UBND Tinh Binh Dinh. Cong ty la don vi }loch toan Oc lap, hoot Ong theo Giay chang nhan ding ky kinh doanh va dang kjr thue s6 4100259282 ngay 01 thing 01 nam 2010 dm Sa Ke hooch va Diu hr Tinh Binh Dinh (Giay chimg nhan nay da dtrac dieu chinh 2 lin va lin dieu chinh gin nhit ngay 25 thing 12 nam 2014), Luat Doanh nghiep, Dieu le Cong ty va cac quy dinh phap lY hien hanh CO lien quan.

Ngtinh ned kink doanh chink

• B6c xep hang hod;

• Hoot Ong dich vp ho tra khac lien quan den van tai: Dich vu giao !than, cung cap dien, nuac, can o to dien tir; Moi giai, dich vu van tai tau bien, o to; Dich vu Icy thuat kiem dinh phtrang tien ca giOi throng be);

• Kinh doanh bit Ong san, quyen sir dung (fit thu6c chit son tau, chit sir dung hoac di thue: Cho thue kho bai, van phong lam viec;

• Sira chaa va bao duong phtrang tien van tai (trir 0 to, m6 to, xe may va xe c6 Ong co khac): Dich vu sira chita tau bien;

• Bao dtrang, sira china o to va xe c6 Ong co khic: Dich vu sira cha.a o to;

• Hoot Ong dich vu h6 tra truc tier) cho van tai &rang thiry: Lai dit tau bien;

• Ban buon vat lieu, thiet bi lip at khac trong xay dung: Mua ban vat lieu xay dung;

• Ban buon nong, lam san nguyen lieu (trir go, tre, dm) va Ong vat song: Mua ban ming san;

• Cho thue may m6c, thiet bi va d6 dung hiru hinh khac: Cho thue thiet bi caw — Wang hang;

• Dich vu thuang moi: Mua ban khoang san.

2. Nien di) ke toan, don vi tien to sir dung trong ke toan

Nien d6 ke toan bit diu tir ngay 01 thing 01 va ket thitc vao ngay 31 thing 12 hang nam.

Bao cao tai chinh va cac nghiep vu ice toan duqc lap va ghi s6 bang D6ng Viet Nam (VND).

3. Chuin nurc va the dQ ke town Op dung

Cong ty fip dung Che de) ke toan doanh nghiep Viet Nam ban hanh theo Quyet dinh s6 15/2006/QD-BTC ngay 20/03/2006, He thOng Chuin muc Ke toan Viet Nam va cac quy dinh ye sira d6i, b6 sung co lien quan do 130 Tai chinh ban hanh.

Hinh thirc Ice toan: Chung tin ghi s6.

4. Tom tit cac chinh sich ke toan chn yeu

4.1 Ti'dtt va cac khoiin twang (twang tien

Tien bao g6m: Tien mat, tien girl ngan hang va tien dang chuyen.

Cac khoan tumig dtrong tien la cac khoan diu to ngin hon c6 thai han thu hOi hoac dao han khong qua 3 thing ke tin ngay mua, c6 kha nang chuyen doi de clang thinh mgt hrong tien xac dinh va khong c6 nhi'eu rui ro trong chuyen dot' thanh tien.

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CONG TY CO PHAN CANG THIE NA1 BAO CAO TAI CHINN 02 TrAn Hung Dao, Thanh pho Quy Nhan, Tinh Birth Dinh Cho nam tai chinh 14t thlic ngay 31/12/2014

THUYET MINH BAO CAO TAI CHINH (tih theo) (Cac Thuyit minh nay la by phOn hop thanh va can dugc clpc clang th61 veri cac Bao ccio tai chinh)

4.2 Cdc kholin ph& thu

Cac khoan phai thu duqc trinh bay tren bio cap tai chinh theo gia tri ghi s6 cac khoan phai thu khach hang va phai thu khic.

Du phong ng phai thu kho doi the hien ph&n gia tri dir kien bi tem that do cac khoan phai thu khOng dugc khich hang thanh town phat sinh doi voi so du cac khoan phai thu tai thai diem ket thitc nien dO ke toan. Viec trich lap du phong thtrc hien theo huang dan tai Thong tu so 228/2009/TT-BTC ngay 07/12/2009 dm Bo Tai chinh.

4.3 Hang tan kho

Hang ton kho duqc ghi nhan theo gii thap han gifia gia g6c va gii tri thuan co the thtrc hien

duqc. Gia g6c hang ton kho bao gom,n kho dia diem va trang thai hien tai. Gia tri thuan co the chi phi mua, chi phi che bien va cac chi phi lien quan tr%rc

tiep khic phat sinh de có dugc hang to thirc hien la gia bin uac tinh trir di chi phi uac tinh de hoan thanh hang ton kho va chi phi trac tinh can thiet cho viec tieu thu chimg.

Gia g6c hang ton kho dtrqc tinh theo phtrang pilaf) binh quan gia quyen va dugc hach toan theo phuang phip ke khai thtrong xuyen.

Du phong giam gia hang ton kho duqc trich lap khi gii tri thuan có the thtrc hien duqc cila hang ton kho nho han gia g6c. Viec trich lap dv phong thvc hien theo huang dan tai Thong tu s6 228/2009/TT-BTC ngay 07/12/2009 ciia. BQ Tai chinh.

4.4 Ccic khan d'au to tai chinh

Cic khoan dau to vao cong ty con, cong ty lien ket, cong ty lien doanh va cac khoan dau to tai chinh khic dtrqc ghi nhan theo gia g6c. Dtr phong dugc lap cho cac khoin giam gia dau to nett phat sinh tai ngay ket thirc nien do ke town. Viec trich lap du phong thvc hien theo huong dan tai Thong ttr so 228/2009/TT-BTC ngay 07/12/2009 va Th6ng to so 89/2013/TT-BTC ngay 28/06/2013 dm BQ Tai chinh.

4.5 Tai san co dinh haw hint:

Nguyen gia 311

Tai san c6 dinh hire hinh dugc phan anh theo nguyen gia trir di khau hao luy ke. 3 Nguyen gia bao.g6m gia mua va toan cac chi phi ma C6ng ty bo ra de cc') duqc tai san c6 dinh

3 tinh den thai diem dua tai san c6 dinh do vao trang thai san sang sir dung. Cic chi phi phat sinh sau ghi nhan ban dau chi dugc ghi tang nguyen gii tai san co dinh neu cac chi phi nay chic chan

3

lam tang Igi ich kinh to trong tucmg lai do sir dung tai san do. Cic chi phi khong th6a man dieu kien tren dugc ghi nhan la chi phi trong nam.

a Khau hao

Khau hao duqc tinh theo phuang phip &rang thang dua ten th&i gian hau dung frac tinh cirz tin san. Mirc khan hao phu hqp vai Thong tu s6 45/2013/TT-BTC ngay 25 thang 04 nam 2013 cna 136 Tai chinh.

Trim, I n

CONG TY CO PHAN CANG THJ Ni.t1 BAO CAO TA1 CHINN 02 Trai' Hung flan, Thanh pho Quy Nhon, Tinh Binh Dinh Cho nam tai chinh kat fink ngay 31/12/2014

THUYET MINH BAO CAO TAI CHINH (tiep theo) (Cac Thuyet minh nay la bq phan hqp thanh va can dcc eking thai voi cac Bao cao tai chinh)

Loai tai san Thai gian khiu hao (nam)

Nha cfra, vat kien true 6 — 40

May m6c, thiet bj 10 - 15

Phuong tin van tai 10

4.6 Chi phi tra (mac diti hgn

Chi phi tra tnrac dai han phan anh cac chi phi thuc to da phat sinh nhung co lien quan den kat qua hoat d6ng san xuat kinh doanh cna rthieu nien dq ke town. Chi phi tra truck dai han dtrqc phan be trong khoang thai gian ma Iqi ich kinh to dtrqc du kien tao ra.

4.7 Cac khoan phai tra va chi phi trich truar

Cac khoan phai tra va chi phi trich truck dtrqc ghi nhan cho s6 tien phai tra trong tuang lai lien quan den hang him va djch vi da nhan dtrqc kh6ng phi ilu6c vao viac Cong ty da nhan duqc hoa don cua nha cung cap hay chua.

4.8 Chi phi di vay

Chi phi di vay trong giai doan (tau ttr xay ding cac cung trinh xay ding ca ban der dang &lac tinh vac gia tri cua tai san do. Khi cong trinh hoan thanh thi chi phi di vay duqc tinh vao chi phi tai chinh trong nam.

Tit ca cac chi phi di vay khac duac ghi Titian vao chi phi tai chinh trong nam khi phat sinh.

4.9 Phan phiii 10 nhufin thud,:

Lqi nhu:an thuAn sau thud &lac trich lap cac qujt va chia cho cac c6 dong theo Nghj guy& cua Dai h6i Co dOng thuong nien.

4.10 Ghi nhan doanh thu

• Doanh thu ban hang va cung cap dich vi duqc ghi nhan khi c6 kha nang thu ducc cac lqi ich kinh to va CO the xic djnh dtrqc mgt each chac chan, &mg thai them man dieu kien sau:

1 Doanh thu ban hang duac ghi !than khi nharrig rui ro ding ke va quyen sa hau ve san phim da duqc chuyen giao cho ngu6i mua va khong con kha nang clang ke nao lam thay dOi quyet dinh cua hai ben ye gia ban hoac kha nang tra lai hang.

1 Doanh thu cung cap djch vu &Jac ghi nhan khi da hoan thanh dich vv. Tnayng hqp djch vi duqc thuc hien trong nhieu nien d6 ke toan thi viac xac dinh doanh thu trong tirng nam duce thuc hien can cti vao hoan thanh djch vu tai ngay ket thac nam tai chinh.

• Doanh thu hoat d6ng tai chinh duac ghi nhan khi doanh thu duqc xic djnh tucmg d6i chic chan va c6 kha nang thu durqc lqi ich kinh to tir giao djch do.

1 Tien lai ducc ghi nhan tren ca sa th6i gian va lai suAt thuc

Co✓ tire va lqi nhuan durqc chia duqc ghi nh4n khi Cong ty duqc quyen nhAn c6 lire duqc quyen nh#n lqi nhub tir vide gop von.

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CONG TY CO PHAN CANG TH1 NIN1 BAO CAO TAI CHINN 02 Trin Hung Dao, Thanh ph6 Quy Nhan, Tinh Binh Dinh Cho nom tai chinh ket thuc ngay 31/12/2014

THUYET MINH BAO CAO TAI CHINH (tiep theo) (Cie Thuyit minh nay la 1)0 phdn hap thanh va can durfc dgc dang thai vai cac Bao cao tai chinh)

4.11 Thai thu nhik doanh nghifp

Chi phi thud thu nhap doanh nghiep trong nam bao g6m thud thu nhip hien hanh va thud thu nhap hoan lai.

Thue thu nhap hien hanh la khoan thud duac tinh dua tren thu nhap chju thud trong ram voi thud suit co hieu luc tai ngay kdt thirc nien d6 k'd toan. Thu nhap chiu thud chenh lech so veri lqi nhuan ke toan la do dieu chinh cac khoan chenh lech tam, th6i giira thud va Ice toan cling nhu dieu chinh cac khoan thu nhap va chi phi khong phai chju thud hay khong citrqc khAu trir.

Thud thu nhap hoan lai &Jac xac djnh cho cac khoan chenh lech tam th?ri tai ngay kdt thilc nien d6 Ice toan giira ca sa tinh thud thu nhap cua cac tai san va nq phai tra va gia tri ghi so cua chting cho muc dich bao cao tai chinh. Thue thu nhap hoan lai phai tra duqc ghi nhan cho tat ca cac khoan chenh lech tam thai. Tai san thud thu nhap hoan lai chi duqc ghi nhan khi chic chin trong tucmg lai se có lqi nhuin tinh thud a sir dung nhUng chenh lech tam thai drat khau trir nay. Gia tri cua thud thu nhap hoan lai &lac tinh theo thud suit du tinh se ap dung cho nam tai san dtrqc thu hoi hay nq phai tra duqc thanh toan dua tren cac mirc thus suit co hieu luc tai ngay ket thiic nien d6 kd toan.

Gia tri ghi s6 cua tai san thud thu nhap doanh nghiep hoan lai phai duqc xem xet lai vao ngay ket thiic nien d6 kd Wan va phai giam gia tri ghi s6 cua tai san thud thu nhap hoan lai den mirc dam bao chic chin CO du lqi nhuAn tinh thud cho phep lqi ich cua m6t phAn hoac toan b6 tai san thud thu nhap hoan lai duqc sir dung.

4.12 Thai suk viz arc Ie phi nap Nein stick ma Cling ty dang tip dyng

• Thud gia, tri gia tang: Ap dung thud suit 10% d6i yeti. hoat dOng cho thud kho, van phi:mg, bac xep, cang phi (rieng cang phi tau quik to xuat khau la 0%). Hoot d6ng ban hang hoi, djch vu khac ap dung theo thud suit quy djnh hien hanh.

• Thud thu nhap doanh nghiep: Ap dung mirc thud suit thus thu nhap doanh nghiep la 22%.

• Cac loai thu' khic va le phi n'Op theo quy djnh hien hanh.

4.13 Cling cu tai chinh

Ghi nhan ban din

raj san tai chinh

Tai ngay ghi nhan ban dAu, tai san tai chinh dtrqc ghi nhan theo gia g6c cOng cac chi phi giao djch co lien quan truc tiep den viec mua sam tai san tai chinh d6. Tai san tai chinh cua Cong ty bao tion mit, tien giri ngan han, cac khoan phai thu khach hang, phai thu khac va dau to tai chinh.

Na phai Ira tai chinh

Tai ngay ghi nhan ban &au, nq phai tra tai chinh duqc ghi nhan theo gia g6c c6ng cac chi phi giao djch co lien quan true tiep den viec Oat hanh nq phai tra tai chinh d6. Ng phai tra tai chinh cua C6ng ty bao gom cac khoan phai tra ngtreyi ban, chi phi phai tra va phai tra khac.

Dinh gia lai sau fan ghi nhAn ban dAu

Hien tai, chtra co quy djnh v6 danh gia lai ding cu tai chinh sau ghi nhan ban diu.

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CONG TY CO PHAN CANG THI N31 BAO CAO TAI CHiNH 02 Tran Hung Dao, Thanh ph6 Quy Nhcm, Tinh Binh Dinh Cho nam tai chinh kit link ngay 31/12/2014

THUYET MINH BAO CAO TAI CHiNH (tie'p theo) (Cac Thuyet minh nay la b0 phan hop thank va can duct eloc clang thai vii cac Belo cao tai chinh)

4.14 Ceic ben lien quan

Cac ben dugc coi la lien quan neu mOt ben c6 kha nang kiem soat hoc c6 anh hugng ding ke d6i veri ben kia trong viec ra quyet dinh ye cac chinh sach tai chinh va hoat Ong.

5. Tien

31/12/2014 31/12/2013

VND VND

Tien mot

46.839.846 Tien gin ngin hang

5.341.876.647 Tien giri ngfin hang c6 kj, han khong qua 3 thing

7.300.000.000

9.449.674 4.266.155.880 9.028.230.200

C'Ong

12.688.716.493 13.303.835.754

6. Clic khoin phiii thu khic

31/12/2014 31/12/2013

VND VND

Lai du thu tien giri c6 ky han khong qua 3 thing

8.641.667 BHXH, BHYT, BHTN n6p thira Thue TNCN bj truy thu theo QD so 738/QD-CT Phai thu khic 33.000.000

14.775.404 36.174.548 12.566.813

1.427.917

64.944.682 ging

41.641.667

7. Dkr phong phai thu ngin han MI6 doi

31/12/2014 31/12/2013

VND VND

Dor phong cho cac khoan rig phdi thu tren 3 nam 228.447.360 228.447.360 Du phong cho cac khoin ng phai thu qua han tir 1 nam den di.r6i 2 nam 184.822.387

gong

413.269.747 228.447.360

8. Hang ton kho

31/12/2014 31/12/2013

'VND VND

Nguyen lieu, vet lieu 49.777.344 56.749.630 Cong cu, dung cif' 48.741.260 40.856.582

Cong 98.518.604 97.606.212

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CONG TY Co PHAN CANG THI NAI BAO CA 0 TAI CHINK

02 Trin Hung Dao, Thanh ph6 Quy Khan, Tinh Binh Dinh Cho nam tai chinh lc:At Mac ngay 31/12/2014

THUYET MINH BAO CAO TAI CHINII (tiep theo) (Clic Thuyit mink nay la ba phan hop thanh va can duos dcc clang then vori clic Bcio ccio tai chinh)

9. Chi phi tri trtrerc ngin kin

31/12/2014 31/12/2013 VND VND

Chi phi cling cu, dung cu cher phan b6 44.6 80.000

COng 44.680.000

10.Thut vi clic khoin khic phii thu Nha nu&

31/12/2014 31/12/2013 VND VND

Titn thut d'At nam 2014 n6p thira 264.258.370

ging 264.258.370

11. Tai sin c6 dinh hum hinh

Nha cira, vat kien trtic

VND

May nick thitt bi

VND

P.titn van tai truyen din

VND

Thitt bi, dung cu quern ly

VND

COng

VND

Nguyen gii So du nam 21.845.852.806 19.482.085.836 400.000.000 41.272.727 41.769.211.369 Trinh bay tai 41.272.727 (41.272.727) Mua sem trong nam 480.000.000 480.000.000

D/tu XDCB h/thanh 130.689.426 130.689.426 Giam trong nam S6' cu6i nam 21.976.542.232 20.003.358.563 400.000.000 42.379.900.795

Khfiu hao SO diu nam 13.313.714.163 7.497.691.367 360.081.004 30.045.452 21.201.531.986 Trinh bay lai 4.251.801 25.793.651 (30.045.452) Khau hao trong nam 838.113.585 1.215.851.004 14.125.345 2.068.089.934 Guam trong nam SO cuOi nam 14.151.827.748 8.717.794.172 400.000.000 23.269.621.920

Gii tri con Iai 56 dau nam 8.532.138.643 11.984.394.469 39.918.996 11.227.275 20.567.679.383 S6 cuoi nam 7.824.714.484 11.285.564.391 - 19.110.278.875

Nguyen gia tai san c6 dinh hitu hinh der khAu hao h6t nhung van con sir dung tai ngay 31/12/2014 la 5.953.709.545 d6rig.

!thong c6 tai sin c6 dinh hCru hinh diing cam c6, the chh clic khoin vay tai ngay 3 1/12/20 14.

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CONG TY CO PHAN CANG THI NAI 02 TrAn Hung Dao, Thinh ph6 Quy Nhcm, Tinh Birth Dinh

BAO CAO TA]. CHINN Cho nam tai chinh kit thac ngay 31/12/2014

THUYET MINH BAO CAO TAI CHINH (tiep theo) (Cac Thuyit minh nay la by phan horp thanh viz can dugc doc clang that vii cac Bao cao tai chinh)

12. Chi phi xfiy dung co. ban do' dang

31/12/2014 VND

31/12/2013 VND

Cong trinh xay dkmg cAu tau 10.000 DWT Bai be tong xi mang sau ben cap tau 10.000 DWT

COng

13. Cac khoin dAu ttr tai chinh dai han

24.272.714.887 101.526.727

20.034.207.614

24.374.241.614 20.034.207.614

31/12/2014 VND

31/12/2013 VND

DAu tu dai han khac - CO-12g ty CP Tan Cang Miin Trung (10,99% van CP) Dkr phaing giam gia d'Au to tai chinh dai han

COng

3.000.000.000 3.000.000.000

3.000.000.000 3.000.000.000

3.000.000.000 3.000.000.000

G8p vent vao COng ty Co phAn Tan Cang Mien Trung 3.000.000.000 d6ng (300.000 c6 phieu) chiem ty' le I0,99%/v6n dieu le. Bao cao tai chinh nam 2013 c6 ket qua kinh doanh lai, von chit sa hiru dugc bao toan. Cho den th&i diem nay, Cong ty chtra nhan dugc Bao cao tai chinh cua C8ng ty Co phAn Tan Cang Mien Trung ding nhu cac quyet dinh chia co tirc chinh thirc cua nam 2014. Mat khac, Cong ty khong co ngtion da lieu tham khao nao ding tin cay ve thi gia cua cac co phieu nay nen gia tri cac khoan dau tu dugc ghi nhan theo gia goc, kh6ng trich lap du phong.

14. Chi phi tri fru& dai han

31/12/2014 31/12/2013

VND VND

Chi phi cong cu, dung cu char phan b6 Lgi the kinh doanh (*)

16.732.368 14.785.268.255

45.161.460 15.049.526.625

COng 14.802.000.623 15.094.688.085

(*)La gia tri Igi the kinh doanh cua doanh nghiep agi the vi tri cua tru So' se) 02 TrAn Hung Dao, Thanh pito' Quy Nhan, Tinh Binh Dinh) hinh thanh khi xac dinh gia tri doanh nghiep de co phan hoa tai thoi diem 31/12/2008 theo Bien ban xac dinh gia tri doanh nghiep ngay 28/07/2009. Tv ngay 01/10/2012 den twit!: 31/12/2013, Cong ty da phan b6 gia tri lgi th6 kinh doanh trong yang 10 nam theo quy dinh tai Thong ttr so 138/2012/TT — BTC ngay 20/8/2012 cua BO Tai chinh vii gia tri phan b6 la 1.719.945.900 d6nginam. lily ke s6 da phan b6 den 31/12/2013 la 2.149.932.375 ding.

NAm 2014, Cong ty da thkrc hien phan b6 gia tri Igi the kinh doanh va khAu trir vao tien thu'e dAt phai nOp cua nam 2014 theo quy dinh tai Khoan 1, 3, Dieu 25, Thong tu so 127/2014/TT-BTC ngay 05/09/2014 cua BO Tai chinh ye huorng can xir ly tai chinh va xac dinh gia tri doanh nghiep khi thuc hien chuyen Doanh nghiep 100% von Nha ntroc thanh cong ty c6 phAn la 264.258.370 d6ng;

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Vtin diu tuctia clni salsa-it

VND

Thing du von co plan

VND

Von khic ctia CSH

VND

Quy diu to phit triers

VND

Quy dtr phong tai chinh

VND

Lqi uhuin sau thud

chtra phin phOi VND

Ching VND

SO du tai 01/01/2013 71.000.000.000 1.000.000.000 40.909.091 531.928.698 435.409.502 - 73.008.247.291 Tang trong nam - 4.293.583.503 4.293.583.516 Giirn trong tarn 102.000.000 - 102.000.000 SO du tai 31/12/2013 71.000.000.000 1.000.000.000 40.909.091 429.928.698 435.409.502 4.293.583.503 77.199.830.794

ss du 4i 01/01/2014 71.000.000.000 1.000.000.000 40.909.091 429.928.698 435.409.502 4.293.583.503 77.199.830."94 Tang trong nam - 138.353.483 42.935.835 5.157.234.681 5.338.523 999 Giarn tong nam - - 4.912.451.665 4.912.451 (.65 SO du tai 31/12/2014 71.000.000.000 1.000.000.000 40.909.091 568.282.181 478.345.337 4.538.366.519 77.625.903.128

31

111

1

CONG TY CO PHAN CANG THI NAI BAO CAO TAI CHiNH 02 TrAn Hung Dao, Thai:1h ph6 Quy Nhon, Tinh Binh Dinh Cho nam tai chinh kit auk ngay 31/12/2014

;1,

i rit ,

i I

7 11, las I I

: ill lag

THUYET MINH BAO CAO TAI CHINH (tiep theo) (Cac Thuyit minh nay is 60 phan h9p thanh va can ducic cl9c clOng theri vai cac Bao cao tat chinh)

15. Thud va cac khan phai Op Nita nu&

31/12/2014 31/12/2013

VND VND

Thud gia tri gia tang Thud thu nhap doanh nghidp Thud thu nhap ca nhan

COng

441.557.813 325.945.867

13.238.635

64.203.330 1.069.559.477

13.035.893

780.742.315 1.146.798.700

!-1 al Cdc bdo cao thud cila Cong ty se,chiu sp. kidm tra ctla Co. quan thud, s6 thus dtrgc trinh bay tren cac bao cao tai chinh nay có the se thay doi theo guy& dinh dm Ca quan thus.

ill [ i 011 16. Chi phi phai tra

1 31/12/2014 31/12/2013 I ill VND VND

1 11 Phi djch vu mai gioi 106.382.760 62.893.350

ging 106.382.760 62.893.350

ill

91 17. Cac khan phai tra, phai ni;ip nit] h#tt khac

31/12/2014 31/12/2013 i II VND VND 1 1

al Kinh phi cong down Cac khoan phai tra, phai nOp khac 3.915.657.200 3.748.849.434

all - Tong Cong ty Xay dung Huang thay - Ha NOi 3.728.230.200 3.728.230.200 - Co nic ph& tra 17.127.000 18.535.000

MI - Phai tra khac 170.300.000 2.084.234

gil Cdng 3.915.657.200 3.748.849.434

J1 18. Viin chit so' hfni

431 a. Bang doi chiL hien tilting cita VOn chit sir ham

CONG TY CO PHAN CANG THI NAI BAO CAO TAI CHINN 02 TrAn Hung Dao, Thanh pho Quy Nhon, Tinh Binh Dinh Cho nam tai chinh kit thtic ngay 31/12/2014

THUYET MINH BAO CAO TAI CHINH (tie'p theo) (Cac Thuyit minh nay la b0 pkin hqp thanh va can &Qv clx clang thai val cac Bao cao tai chinh)

b. Chi tiet vim diu tir ctia cha so. him

31/12/2014 VND

31/12/2013 'VND

Von g6p cua Cong ty TNHH Thircmg mai Anh Vy 32.387.000.000 Vim gop cCia Quy DAu to Phat trien Tinh Binh Dinh 31.139.000.000 31.139.000.000 Von g6p cua cac den Wong khac 7.474.000.000 39.861.000.000

Cong 71.000.000.000 71.000.000.000

c. Co phieu 31/12/2014

Co phieu 31/12/2013

CO phieu

SO luong c6 phitu da phat hanh 7.100.000 7.100.000 - Co phieu thuong 7.100.000 7.100.000 - Co phiiu.uu SO ltrong co phieu dang hru hanh 7.100.000 7.100.000 - Co phiiu thuong 7.100.000 7.100.000 - Co phieu tru cliii

Menh gia c6 phieu: 10.000 VND/CO phieu

d. Lot nhuAn sau thug china phan phi

31/12/2014 VND

31/12/2013 VND

Loi nhuAn nam truot chuyen sang 4.293.583.503 Cac khoan dieu chinh tang Iqi nhuan nam tnr6c Loi nhuan sau thud thu nhAp doanh nghiep 5.157.234.681 4.293.583.503 Phan phOi loi nhuan nam trtrac 4.293.583.503 + Trich qu9 du phong tai chinh 42.935.835 + Trich quy eldu to phat trien 138.353.483 (102.000.000) + Trich qu5 khen thuong, phzic 10, thuerng Ban cliiu hanh 522.294.185 72.000.000 + Chi phi Dai hOi co clang 40.000.000 30.000.000 + Chia cd tzic 3.550.000.000 Tam phan phi loi nhuAn nam nay 618.868.162 + Trich quy khen thuemg, phtic 10, thuemg Ban dieu hanh 618.868.162

14i nhuan sau thud china phan phOi 4.538.366.519 4.293.583.503

Cong ty thuc hien phan ph6i Iqi nhuan sau thud nam 2013 va tam trich quy khen thtro-ng, phiic Iqi, thuOng ban diet' hanh tir Iqi nhuan sau thug nam 2014 theo Nghi quyet Dai hOi (long co &Ong thuong nien nam 2014 so 01/2014/NQ-DHDCD ngay 25/04/2014.

Trane 17

CONG TY CO PHAN CANG THI NAI BAO CA 0 TAI CHINN 02 Tran Hung Dao, Thinh ph6 Quy Nhan, Tinh Binh Dinh Cho nam kit chinh kb thzic ngery 31/12/2014

THUYET MINH BAO CAO TAI CHiNH (tih theo) (Cdc Thuyb minh nay la b0 pkin hop thanh va cdn dzrac dcc ddng then vdi ccic Bcio ccio tea chinh)

e. Co tar

Nghi guy& Dai h6i dOng c6 (long thlri;mg nien nam 2014 da thong qua phtrang an chia c6 tirc tir lqi nhudn sau thue nam 2013 vai ty 1e 5% von dieu le (tuang ling 3.550.000.000 diing). Theo do, Cong ty da chi tra s6 c6 ttic nay trong nam 2014.

19. Doanh thu ban hang va cung cap djch vy.

Nam 2014 VND

Nam 2013 VND

Doanh thu ban hang h6a Doanh thu cung cap djch vi

ging

20. Gia von hang ban

5.810.511.808 36.139.376.421

4.165.840.037 32.207.770.907

,, 41.949.888.229 36.373.610.944

Nam 2014 Nam 2013 VND VND

Gia von hang h6a da ban , 5.423.571.517 3.962.768.621 Gia djch vii da cung cap 26.005.524.104 22.426.690.690

Cijng 31.429.095.621 26.389.459.311

21. Doanh thu hoat dOng tai chinh


Lai tin gCri, tien cho vay 413.339.015 1.062.887.799 Co hic, kri nhuan dtrqc chia 255.000.000 90.000.000

COng 668.339.015 1.152.887.799

22. Thu nh4p khac


Thu nhap to thanh 15, tai san co dinh va ban ph'e lieu 205.200.000 Cdc khoan thu nhdp khac 496.171 6.591.822

Cong 496.171 211.791.822

6.554.564.696 (203.064.630)

51.935.370 51.600.000

335.370 255.000.000 255.000.000

6.351.500.066 1.397.330.015

5.711.703.313 (39.224.073) 50.775.927 45.000.000 5.775.927

90.000.000 90.000.000

5.672.479.240 1.418.119.810

5.157.234.681 4.293.583.503

Nam 2014 Nam 2013

VND VND

CONG TY CO PHAN CANG TH1 NiS1 BAO CA 0 TAI CHiNII 02 Trin Hung Dao, Thanh ph& Quy Nhan, Tinh Binh Djnh Cho nam tai chinh kEt thzic ngay 31/12/2014

THUYET MINH BAO CAO TAI CHiNII (tiep theo) (Cac Thuyil minh nay la ba ph an hop thanh va con dugc dpc dang thol veri cac Bcio cao tai chinh)

23. Chi phi khic

Nam 2014 Nam 2013

VND VND

133.888 4.286.642

201.482 1.489.285

335.370 5.775.927

Phat chim n6p, vi pham hanh chinh ve thud Chi phi khac

Citing

24. Chi phi thud thu nhip doanh nghiep hien hanh vi Iqi nhuin sau thud trong nam

Nam 2014 Nam 2013

VND VND

T6ng lqi nhulan ke roan tnroc thus Dieu chinh cac khoan thu nhip chju thus Dieu chinh tang - Thu lao HDQT, BKS khong trtfc tdp ddu hanh - Chi phi khong hop 1f,, hop 10 Dieu chinh giam - Co irk 10 nhuan du.oc chia Tong thu nhap chju thud

Chi phi thud thu nhep doanh nghiep hien hanh

Lqi nhu;in sau thud TNDN

I

I

I

I

I

I

I

I

25. Lai ca bin tren c6 phieu

Lqi nhuin ke toan sau thus thu nhip doanh nghiep Cac khoan dieu chinh tang hoac giarn kri nhua.'n ke toan - Ccic khocin ddu chinh tang - Cac khocin ddu chinh gicim LN hoc Lo phan be cho Co dong se hull CP phe thong Co phieu phe th8ng dang km hanh binh quan trong ky

5.157.234.681 4.293.583.503

5.157.234.681

4.293.583.503

7.100.000

7.100.000

I

I

Lai ca bin tren c6 phieu 726 605

Tr.nr. 10

13

ell

z

CONG TY CO PHAN CANG TH1 NA1 BAO CAO TAI CHINH

rue ' 02 TrAn Hung Dao, Thanh phi Quy Nhan, Tinh Binh Dinh Cho mim tai chinh kit auk ngay 31/12/2014

THUYET MINI BAO CAO TAI CHINH (tiep theo) (Ccic Thuyit minh nay la b(3 Ain hop thiznh va can durx doc djng theri vai cac Bac) ctio tai chinh)

Lai

26. Chi phi san plat kinh doanh theo yeu to Mira 2014

VND Nam 2013

VND

Chi phi nguyen lieu, vat lieu 4.005.517.509 3.924.494.403 Chi phi titian cong 17.197.083.181 15.524.008.238 Chi phi khau hao tai san co dinh 2.068.089.934 1.764.823.846 Chi phi dich vu mua ngoai 5.980.993.680 4.219.191.224

1111 Chi phi khac bang tien 911.057.679 950.740.553

Cong 30.162.741.983 26.383.258.264

27. Cling cu tai chinh

a. Quin ly rui ro von

Thong qua cong tac quart tri nguan van, Cong ty xem xet, guy& dinh duy tri ,s6 du nguOn vOn va nq Ic phai tra thich hop trong timg th&i S, de vita dam bio hoot dUng tic vim tc3i da h6a lqi ich cua cac

c8 (long.

b. Quin 15, rib ro tai chinh

Rui ro tai chinh tai Cong ty bao gom rui ro thi truing, rui ro tin dung va rui ro thanh khoin.

Quan ly nit ro thi Mean: Hoot dUng kink doanh cua Cling ty se chit yeti chiu rui ro khi c6 su bien *glom ve gia.

Quells 1.); rui ro ye gia

Cling ty mua nguyen lieu, hang boa tir nha cung cap trong nu& de phyc vi cho boat dung san xuat kinh doanh do do se chiu sir rui ro tir viec thay d8i gia ctia nguyen lieu, hang h6a dau vita. COng ty quan ly rui ro nay th6ng qua vi'ec tim kiem nha cung cap vai gia ban thap nhat co the, tap trung so luvng at hang lin de.dtrgc htratng cac chinh sach tru dal gia tir nha cung cap ding thin theo dbi bien Ong thi truing de dam bao nguen nguyen vai gia. ca hop 15, nhat.

all Quan 0 rui ro tin thing

g 1Chach hang dm C8ng ty chit yeu IA cac khach hang tren dia ban Tinh Binh Dinh va cac Tinh Tay

I Nguyen. Vai dac this chit yeu IA khach hang thuong xuyen va giao dich vai Cong ty trong nhieu nam, tinh hinh thanh toan hang kip that Ban Giam doe C6ng ty cho rang Cong ty khong co rui ro tin dung

1 trong yeu vai khach hang.

g Quan 0 rui ro thanh khotin

De quart 15/ rui ro thanh khoan, dap irng cac nhu cat ve van, nghia vu tai chinh hien tai va trong tucmg lai, Cong ty thuong xuyen theo doi va duy tri du mire du ph6ng tien, toi tru hoa cac dong tien nhan roi, tan dung duqc tin dung tir khach hang va doi tac, chu dOng kiem sok cac khoan nq den han, sap den han trong str tuong quan vai tai san den han va nguon thu oó the tao ra trong thoi ky do,...

*1

CONG TY CO PHAN CANG THT N J BAO CAO TA/ CH/NH

02 Trin Hung Dao, Thanh ph6 Quy Nhcm, Tinh Binh Dinh Cho ndm tai chinh kjt thac ngay 31/12/2014

THUYET MINH BAO CAO TAI CHiNH (tiep theo) (Ccic ThuyLit minh nay la by phan hap thanh va can &lac doc dang thai vai cac Bat) cao tai chinh)

Tang hqp cac khoin no phai tra tai chinh cua Cong ty theo thin han thanh toan nhir sau:

Don vi tinh: VND

31/12/2014 Kliong qua 1 nam Teen 1 nam Tiing

1 Phai tra ngtroi bin 78.949.790 78.949.790 Chi phi phai tra 106.382.760 106.382.760

I Phai tra khac 3.915.657.200 3.915.657.200

I COng 4.100.989.750 4.100.989.750

1 31/12/2013 Khong qua 1 nam Teen 1 nam Tong

1 Phai tra ngtrOi bin 778.001.406 778.001.406 Chi phi phai tra 62.893.350 62.893.350

1 Phil tra khac 3.748.849.434 3.748.849.434

il COng 4.589.744.190 4.589.744.190

Ban Giam d6c cho ring Cong ty hitt nhu khong có rui ro thanh khoan va tin tuang ring Cong ty co the tao ra du nguan ti6n de dip cac nghia vu tai chinh khi den han.

•1

TOng hqp cac tai san tai chinh hi6n co tai Cong ty &roc trinh bay tren ca tai sin thuin nhu sau:

Dan vi tinh: VND

31/12/2014 !Chong qua 1 nam Tren 1 nam T6ng 1

TiEn va tuang &rang tin 12.688.716.493 12.688.716.493 1 Phai thu khach hang 5.051.711.684 5.051.711.684

Diu to tai chinh 3.000.000.000 3.000.000.000 Phai thu khac 41.641.667 41.641.667

1 COng 17.782.069.844 3.000.000.000 20.782.069.844

31/12/2013 Khang qua 1 nam Tren 1 nam T6ng

1 TiEn va tuang ducmg tiEn 13.303.835.754 13.303.835.754 Phai thu khach hang 5.461.162.085 5.461.162.085

1 Diu tu tai chinh 3.000.000.000 3.000.000.000 Phai thu khac 28.770.134 28.770.134

1 COng 18.793.767.973

i 3.000.000.000 21.793.767.973

28. Bio cao b6 phan

Theo quy dinh cua Chun mire kE tom s6 28 va Thong tu huang din Chitin mgc nay thi Cong ty can lap bao cao 130 phan. Theo do, b6 phan la mot phan co the xic dinh rieng bit cua C6ng ty tham gia vao vi6c cung cap cac san pham hoac dich vu lien quan (b6 phan theo link vire kinh doanh) hoac cung cap san pham hoac dich vu trong m6t mai triraing kinh te cu the (b6 phan theo khu vire dia 1Y), mOi bq phan nay chiu rui ro va thu duqc lqi ich kinh te khac yeti cac b6 phan khac.

Can dr vao thgc to hoat d6ng tai Cong ty, Ban Giam d6c Cong ty danh gia ring Cong ty hoat Ong trong linh vgc kinh doanh chinh la mua bin hang hoa ( xi mang), cung cap dich v%, cang bien va m6t bq phan dia ly chinh la Thanh pha Quy Nhcrn, Tinh Binh Dinh, Vi6t Nam. Do do, Ban Giam d6c quyEt dinh trinh bay bao cao bo phan theo linh vim kinh doanh

41.7

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95

41.

769.

211.

369

20.5

67.6

79.3

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a

CONG TY CO PHAN CANG THI NAI BAO C.4.0 T,41 CHINN

02 TrAn Hung Dao, Thanh ph6 Quy Nhon, Tinh Binh Dinh Cho nam tat chinh kit auk ngay 31/1212014

THITYET MINH BAO CAO TAI CHiNII (tiep theo) (Clic Thuyit mink nay la ba phan hop thanh va can dupe doc cldng thc'xi vari clic Bao cao tai chinh)

29. Titling tin ye clic ben lien quan

a. Clic ben lien quan

C6ng ty TNHH Thucmg ma

'4.

b. Nghiep vu vdti clic ben di

Chang thiic bin in citing ctii bin chinh Su CT:...424.2Qu■

Pho tech LB NI) l'.1,e thing Plum);

.10 -Sift lA

4

q 4191 tiP"

i •e. - :X to&lif

Mei quan he

C6ng ty tau tu.

Ben lien quan "ni dung nghiep vu NAm 2014 VND

Ban giam d6c

H6i deng quan tri

Tien lucrng Tien thuOng Thu lao

342.181.478 14.760.000

103.200.000 C6ng ty TNHH Thuang mai Anh Vy 930.185.400 1

Thue kho BeSc xip 876.538.800 1 Dfch vy can 48.696.600

c. SS du vai clic ben ce lien quan

Ui ti tan 4.950.000

31/12/2014 VND

Phai thu khach hang Cong ty TNHH Thucmg mai Anh Vy 328.139.944

30. Sr kiln Oat sinh sau ngay ket tilde nien 8q ke toan

Khong c6 sir keen quan trong nao xay ra sau ngay ket thiic nien c16 ke town yeti cAu phai dieu chinh hoac cong b6 trong Bac) cao tai chinh.

31. So lieu so sAnh

LA se lieu tren Sao cao tai chinh caa nam tai chinh ket thac ngay 31/12/2013 da doge kie'm tozin hi AAC. •1

Cling Trieu DOng Thi QOrnh Huang Le Thi Minh Quy

Quy Nhon, ngay 05 (hang 03 nam 2015 it

;a

31/12/201 .3 VND ,11

9). cl

421.804.090

Nam 2013 VND

370.419.192 3.410.000

52.800.000 .674.170.315

65.450.000 .518.640.809

88.154.506 1.925.000

Ke toan truirng Ng,trOi lap bleu

_ L

Documents

BAN SAO - bvsc.com.vn4) Bao cao kiem toan 2014.pdf · Bac, cao tai chinh nay duac kiem toan bai COng ty TNHH Kiem toan va Ke toan AAC (Tin so chinh: LO 78 — 80, DuZing, 30 thang