IIIIIIIIIIIIIIIIIIIII

BAO cAO TAl CHfNH R~N6

CONGTV c6 PHAN T.;p roAN THEP TleN LEN

Cho ky k~ toan tU ngay 01/01/2015 d~n ngay 30/06/2015

(da dLl()csoat xst)

IIIIIIIIIIIIIIIIIIIII

CONG TY CO pHAN T~P BoAN TlIEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh Dang Nai

NQIDUNG

Bao cao cua Ban T8ng Giam d6c

Bao cao k8t qua cong tac soat xet bao cao tai chinh rieng

Trang

~

02-03 ,

04

05-40

05-06

07

08-09

10-40

Bao cao tai chinh riengda duoc soat xet

Bang can d6ikS toan

Bao cao k8t qua hoat dQng kinh doanh

Bao caohru chuyen ti~n t~

Thuyet minh Bao cao tai chinh rieng

1

CONG TY CO PHAN T ~ DOA.N THEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh Ddng Nai

BAo cAo eVA BAN TONG GIAM DOC

Ban T6ng Giam d6c Congty C6 phfuI T~p doan Thep Ti~n Len (sau day goi tit la "Congty") trinh bay Bao cao cua

minh va Bao cao tai chinh rieng cua Congty cho ky k~ toan ill ngay 01101/2015 d~n ngay30106/2015.

CONGTY...~

Cong ty C6 phan Tap doan Thep Ti~n Len diroc chuyen d6iill Cong TNHH Ti~n Len c6 chirng nhan dangkY kinhdoanh s6 4702000255 cftp ngay 22 thang 11 nam 2001 thanh congty c6 phan; hoat d(lng thee Gifty chimg nh~n dangkYdoanh nghiep congty c6 phfuI s6 3600512830 dangkY lfuI dAu ngay 18 thang 08 nam 2009, dangkY thay d6i IAnthir 7

ngay 24 thang 05 nam 2013 do Sa K~ hoach va DAu tu Tinh D6ng Nai dp.

Tl1,Isacua Congty duoc d~t tai: G4A, Khu ph6 4, PhuOng Tan Hi~p, Thanh ph6 Bien Hoa, Tinh D6ng Nai.

HOI DONG QUAN TRJ, BAN TONG GIAM DOC vA. BAN KIEM SOAT

Cac thanh vien cua HQi ddng Qufm tri trongkY va t<;lingay l~p bao cao nay bao gdm:

Ong Nguy€n M<;InhHa Chu tich

Ong Nguy€n V1inQuang Dy vien

Ba Ph<;lmThi Hdng

Ong Nguy€n Van Hung

Ong Ph<;lmCong Thin

Dy vien

Dy vien

Dy vien

Cac thanh vien clla Ban T6ng Giam d6c da di€u hanh Congty trong kY va t<;lingay l~p bao cao nay bao gdm:

Ba Ph<;lffiThi Hdng

Ong Nguyen Van Quang

Ong Duang Quang Binh

T6ng Giam d6c

Ph6 T6ng Giam d6c

Ph6 T6ng Giam d6c

Cac thanh vien cua Ban Ki@msoat bao gdm:

Ba Twang Thi Thu Hi€n

Ba Le Thi H6ng Lieu

Ba Cao Thi Hmii Thu

Tru<'rngban

Thanh vien

Thanh vien

KIEM ToAN VIEN

Cong ty TNHH Hang Ki@mtoan AASC da th\fC hi~n soat xet cac Bao cao tai chinh rieng cho Cong ty.

2

CONG TY CO PHA.NT~P floAN TlIEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh f)6ng Nai

CONG BO TRAcH NHI:E:MCUA BAN TONG GIAM soc eor VOl BAo cAo TAl CHiNH RIENG

Ban T6ng Giam d6c Congty chiu trach nhiem v€ viec I~pBao cao tai chfnh rieng phan anh trung thuc, hop ly tinh hinhtai chfnh, k~t qua hoat d9ng kinh doanh va tinh hinh luu chuyen ti€n t~ cua Congty trong ky, Trong qua trinh I~pBaocao tai chinh rieng, Ban T6ng Giam d6c Congty cam k~t da tuan thu cac yeu du sau:

Xay dung va duy trl kiem scat n9i b9 rna Ban T6ng Giam d6c va Ban quan tri Congty xac dinh la cAnthiet d€dam bao cho viec I~p va trinh bay Bao cao tai chfnh rieng khong con sai sot trong y~u do gian l~nho~c do nhamI§.n;

Lua chon cac chfnh sach k~ toan thich hop va ap d\ll1gcac chfnh sach nay m9t cach nhat quan;

f)ua ra cac danh gia va dv doan hgp Iy va th~n tr9ng;

Neu ra cac chuan mvc k~ toan dugc ap dl,mgco dugc tuan thll hay khong, co nhl1ngap dVngsai I~chtr9ng y~ud~nmuc dn phai cong b6 va giai thich trong Bao cao tai chinh rieng hay khong;

L~p va trinh bay cac Bao cao tai chinh rieng tren ccys6 tuan tM cac Chuan mvc k~ toan, Ch~ d(i k~ toan doanhnghi~pVi~tNam va cac quy djnh phap Iy co lien quan d~n vi~c I~pva trinh bay Bao cao tai chinh;

L~p cac Bao cao tai chinh-Tieng-dvatren ccys6 hOi}.td(ingkinh doanh lien t\]c, tm truOnghgp khOngth€ cho dmgCongty se ti~p t\]chOi}.td9ng kinh doanh.

Ban T6ng Giam d6c Congty dam bao ring cac s6 k€ toan dugc luu gift de phan anh tinh hinh tai chinh CllaCongty, v6imuc d(\ trung thvc, hQ'P1:9ti}.ibit cu tho; diem nao va dam bao ring Bao cao tai chinh rieng tuanthll cac quy dinh hi~nhanh clla Nha nu6c. f)6ng thai co trach nhi~m trong vi~c bao dam an toan tai san clla Congty va thvc hi~n cac bi~nphap thich hgp de ngllnch~, phat hi~n cac hanh vi gian I~ va cac vi phi}.ffikhac.

Ban T6ng Giam d6c Congty cam k€t ring Bao cao tai chinh rieng da phananh trung thvc va hgp 1:9tinh hinh tai chinhclla Congty ti}.i tho; di€m ngay 30 thang 06 nllm2015, k€t qua hOi}.td(\ngkinh doanh va tinh hinh luu chuy€nti€n t~ chokY ke toantil ngay 0110112015d~n ngay30106/2015,phil hgp vai ChuAnmvc ke toan, Ch€ dQk~ toan doanh nghi~pVi~tNam va tuan thll cac quy djnh pMp Iy c6 lien quan d~nvi~c I~pva trinh bay Bao cao tai chfnh.

Cam kit khac

Ban T6ng Giam d6c cam k€t ring Congty khong vi phi}.mnghiaV1,l cong b6 thong tin thea quy dinh ti}.iThOngtu s652/20121TT-BTC ngay 05 thang 04 nllm 2012 clla B(\ Tai chinh huang d§.nv€ vi~c cong b6 thong tin tren thi truangch(mgJillQan.

Ph\lm Thi HAngT6ng Giam d6c

D6ng Nai, ngiry 30 thang 07 naT_!l_2015

3

aascsince1991

S6: ~%2. 1201S/BC.KTTC-AASC.KT2

BAo cAo KET QuA CONGTAc sovr XETBAo cAo TAl CHiNH RIENG

Kinh gii"i: Quy C6 dong, HQidAng Quan tr] va Ban T6ng Giam d6c

Cong ty C6 ph§n T~p doan Thep Ti~n Len

Chung toi dll thuc hien cong tac scat xet Bang can d6i ke toancuaCong ty C6 phan Tap doan Thep Tien Len taingay 30 thang 06 nam 20IS,BaD CaDket quahoatdQng kinh doanh, BaD CaDluu chuyen tient~ va Thuyetminh baoCaDtai chinh riengcho ky ke toan tu ngay 01l01l201Sden ngay, 30106/201S.

Viec i~p va trinh bay BaD CaDtai chinh rieng nay thuoc trach nhiem cua Ban T6ng Giam d6c Congty. Trach nhiem

cua chungtoi la duara BaD CaDket quacong tac soat xetv€ BaD CaDtai chinh riengnay cancu tren co so cong tacsoat xet cua chungtoi.

Chung toi dii th\fc hi~n cong tac soat xet BaD CaDtai chinh rieng theo ChuAn m\fc ki~m toan Vi~tNam 56910 -"Cong tac soat xet bao cao tai chinh". Chu§n m\fc nay yeu du cong tac soat xet duQ'c I~p ke ho~ch va th\fc hi~n d~co S\f dam bao wa phai rfu1gcac Bao cao tai chinh rieng khong con chUa d\filg cac sai sot trQng yeu. Congtac soat

xet bao gAm chu yeu ia vi~c trao d6i voi nhan S\f cua Congty va ap dl,mg cac thu tI,lcphan tich tren nhung thong tintai chinh; cong tac nay cung c~p mQt rnuc dQ dam bao th~p han cong tac ki~rn toano ChUng Wi khong th\fc hi~n congvi~c ki~m toan nen ciing khong dua ra y kien ki~m toano

Tren CO' SO'cong tac soat xet cua chung toi, chung toi khong th~y co S\f ki~n nao d~ chung toi cho r&ng cac Bao cao

tai chinh rieng kern theo day khong phan anh trung th\fc va hqp Iy tren cac khia c~nh trQng yeu, phu hqp voi ChuAn

m\fCke toan, Che dQ ke toan doanh nghi~p Vi~t Nam va cac quy djnh phap iy co lien quan den vi~c I~p va trinh bayBao cao tai chinh.

Pho T6ng Giam d6c

Gi~y chUng nh~n dangkY hanh ngh€ ki~m toan

S6: 0063-2013-002-1

LeDu'c Minh

Ki~rn toan vien

Gi~y chUng nh~n dangkY hanh ngh€ ki~m toan

S6: 1628-2013-002-1

Hit N9i, ngay25 thang 08 niim 2015

T: (84) 4 3824 1990 I F: (84) 4 3825 3973 I 1 Le Phung Hieu, Hanoi, Vietnam A member of II1II International

HANG KI~M ToAN AASC

4

CONG TY CO pHAN T ~P BOAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,

Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tal chinh rieng

Ky k~ toan tir ngay 0110112015 d~nngay 30/06/2015

BANG CAN DOl KE ToANT{li ngay 30 thcng 06nom 2015

Mil TAISANs6

100 A. TAl sAN NGAN H~N

110 I. Ti~nva cac khoan nrong dtrong ti~n

111 1. Ii€n

112 2. Cac khoan nrong dirongti€n

120 II. Cac khoan diutil tai chinh ng~n han

121 1. Chung khoankinh doanh

122 2. DI! phong giam gia chimg khoankinh doanh

130 III. Cac khoan phai thu ng~n han

131 1. Phaithu nglinhan cua khachhang

132 2. Ira tnroc cho ngiroi ban ngan han

l3 5 3. Phai thu va cho vay ngan han

l36 4. Phai thu nglinhan khac

137 5. DI! phong phai thu ngan han kh6 doi

140 IV. Hang tAn kho

141 1. Hang t6n kho

150 V. Hi san ng~nhan khac

151 1. Chi phi tra truce ngin han

152 2. Thu~ giatri gia tang dugc khAutnr

153 3. Thu~va cac khoan khac phaithuNha nuoc

200 B. TAl sAN DAI H~N

220 II. Hi-san cc1djnh

221 I. Tai san c6 dinhhUu hinh

222 - Nguyen gia

223 Gia tri haoman IUPki227 2. Tai san c6 dinh vo hinh

228 - Nguyen gia

229 - Gia tri haoman IUPki

240 IV. Hi san deYdang dai h\lD

242 1. Chi phi xftydl)'Dgcoban do dang

250 V;-Cac khOlindAuttr tai chfnh dai h~n'251 1. -DAutuvilo congty con252 2. DAutuvao eongty lien doanh, lien k~t

260 VI. Tai sao dai h\ln khac

261 1. Chi phi tra truoc dilih~

270 TONG CQNG TAl sAN

Thuy@tminh

3

4

5

6

14

10

11

5

30/06/2015

VND

527.703.448.547

75.645.224.931

38.195.681.473

37.449.543.458

19.820.125.355

23.739.407.816

(3.919.282.461)

109.345;064.889

67.001.976.640

10.266.233.384

8.239.575.613

28.029.660.543

(4.192.381.291)

8 322.669.059.093

322.669.059.093

0110112015

VND

642.706.126.060

103.237.874.216

61.962.345.645

41.275.528.571

223.974.279

121.574.119

102.400.160

825.536.805.858

112.835.881.442

46.341.836.815

66.626.734.341

(20.284.897.526)

66.494.044.627

66.577.544.627

(83.500.000)

9 27.581.345.412

27.581.345.412

18.803.423.965

21.581.093.216

(2.777.669.251)

202.039.013.505

169.878.438.735

1.538.527.939

8.683.906.788

26.130.521.334

(4.192.381.291)

317.972.570.419

317.972.570.419

653.243.955

250.096.462

402.441.735

705.758

825.694.985.434

113.454.997.462

46.960.952.835

67.357.382.670

(20.396.429.835)

66.494.044.627

66.577.544.627

(83.500.000)

27.163.655.773

27.163.655.773

684.490.228.801

511.690.228.801172.800.000.000

586.103.398

586.10339$

1.468.401.111.494

4 684.490.228.801511.690.228.801172.800.000.000

629.350.203

629.350.203

1.353.240.254.405

ICONG TY CO PHAN T~ I)OA.NTHEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao clio tai chinh riengKy k~ toantir ngay01/0112015d~nngay 30106/2015

BANG CAN nOI KE ToANT{li ngay 30 thdng 06nom 2015

(tiip theo)

Ma NGUONVONsaThuy~tminh

300 A. NQ PHAI TRA

310 I. Nil ngiln han

311 1. Phai tra nguoibanng~n han

312 2. -Ngiroi mua tra ti~n truce ngan han

313 3. Thu~ va cac khoan phain9PNha mroc

314 4. Phai tra nguoi lao d9ng

319 5. Phai tra ngan han khac

320 6. Yay va no thue tai chinh ngan han

322 7. Quy khen thuong,phuc loi

400 B. VON cau SOHiru

410 I. vanchu sO'htru 16

411 1. V6n dAutu cua chusahttu

411a - C6phiiu ph6 thong co quyen biiu quyit

412 2. Thang du van c6 phAn

415 3. C6 phieu quy

418 4. Quy dAutu phat trien

421 5. LQinhuan sau thu@chua phan ph6i

421a - L9'inhudn sau thui chua phdn ph6i din cuoikY trutrc

421b - L9'inhudn sau thui chua phtin ph6i din cu6ikY nay

440 TONG C<)NG NGUON VON

1)6Th; Kim Dung

Ngum l~p

o Th; Kim LoanK@ toan truang

6

30/06/2015

VND

490.853.046.501

12490.853.046.501

61.104.854.231

15.565.749.704

3.864.212.404

700.058.000

21.160.190.040

386.363.083.651

2.094.898.471

14

13

15

862.387.207.904

862.387.207.904

806.856.880.000

806.856.880.000

21.743.395.153

(3.953.300.000)

12.614.680.651

25.125.552.100

21.594.105.005

3.531.447.095

1.353.240.254.405

0110112015

VND

524.906.362.685

524.906.362.685

61.695.781.910

381.710.337

129.026.881

1.541.010.000

9.985.699.039

449.077.736.047

2.095.398.471

943.494.748.809

943.494.748.809

806.856.880.000

806.856.880.000

21.743.395.153

12.614.680.651

102.279.793.005

56.142.757.818

46.137.035.187

1.468.401.111.494

D6ng Nai, ngay 30 thang 07 niim2015

CONG TY CO PH.ANT~P I)O.ANTlIEP TIEN LEN

G4A, Khu ph64, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh rlengKy k~ toan tir ngay 0110112015 d~n ngay30106/2015

BAo cAo KET QuA HO~T DQNG KINH DOANHKy ki totin til' ngay0110112015din ngay3010612015

Ma Thuy~t6 thang dftu nam 6 thang dAunam

CHiTIEU 2015 2014s6 minh

VND VND

01 1. Doanh thu ban hang va cung c§p djch vI} 19 921.513.175.933 898.638.849.599

02 2. Cac khoan giam trir doanh thu 36.243.188

10 3. Doanh thu thuftn ban hang va cung cftp djch vu 921.476.932.745 898.638.849.599

11 4. Gia van hang ban 20 896.344.185.616 850.915.560.585 .~

~,(;~

20 5. Lgi nhu~n gQPv@ban hang va cung cftp djchV\l 25.132.747.129 47.723.289.014 ';'J-~~;\~.,,0t\~~

21 6. Doanh thu hoat d9ng tai ehinh 21 3.411.958.886 4.509.639.158 1 SC22 7. Chi phi tai ehinh 22 17.236.466.327 9.666.962.298 ~~

.~23 Trangdo: Chi phi fai vay 13.022.708.730 7.318.536.338-.-:.-- _;:::?'

25 8. Chi phi ban hang 23 8.706.234.502 8.920.680.091

26 9. Chi phi quanly doanh nghiep 24 4.844.241.807 4.684.029.890

30 10. LQi nhu~n thuAn tit hoat dQng kinh doanh (2.242.236.621) 28.961.255.893

31 11. Thu nh~p khac 25 7.759.551.583 2.561.317.717

32 12. Chi phi khac 14.650.790 7.762.008

40 13. LQi nhuin khac 7.744.900.793 2.553.555.709

50 14. T6nglQi nhuin k~ toanrnroc thu~ 5.502.664.172 31.514.811.602

51 15. Chi phi thu€ thu nh~p doanh nghiep hien hanh 26 1.971.217.077 7.734.826.459

60 17. LQi nhuin sau thue thu nhip doanh nghi~p 3.531.447.095 23.779.985.143

_---=--=- -

1)3 Thj Kim Dung

Ngiroi l~p

:D6ng Nai, ngay 30thCzng07nam 2015

7

CONG TY CO PHAN T~P DoAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tal chlnh rieng

Ky k~ toan nr ngay0110112015d~n ngay30106/2015

BAo cAo LUU CHUYEN TIEN Tlj:Ky ki loan tir ngay 0110112015din ngay 3010612015

(Theo phuang phap gidn liip)

Mii CHITIEUs6

Thuy~tminh

I. urn CHUYEN TIEN TU HO~T DQNG KINH DOANH

01 1. Lot nhu(in tnoic thui

2. m€u chinh cho cac khoiin

02 Kh~u hao tai san c6 dinh va b~t d9ng san d~utu

03 Cac khoan du phong

04 Lai, 16chenh 1~chtY gia h6i doai do danh gia laicac khoan muc ti€n t~ co g6c ngoai t~

05 Lai, 16nr hoat d9ng d~utu06 Chi phi U'ii vay

08 3. L(Ii nhu(in tir ho~t d{Jngkinh doanh Iruuc thaydJi van luu d{Jng

09 Tang, giam cac khoan phai thu

10 Tang, giam hang t6n kho

11 Tang, giamcac khoan phai tni (khong k~ 1aivayphai tra, thue thu nh~p doanh nghi~p phcii nQP)

12 Tang, giam chi phi tratruac13 nng, giam ch(mg khoankinh doanh

14 Ti€n lai vay da tra

15 Thue thu nh~p doanh nghi~p da n9P

16 TiSn thu khactir hO\ltdQng kinh doanh

17 TiSn chi khac cho ho~t dQngkinh doanh

20 Luu chuyin ti€n thudn tir ho~t d{Jngkinh doanh

II.--LUU CHUYEN TIEN TU HO~ T DQNG DAu nt

21 1. TiSn chi d~ mua sfun, xay d\lllg tai san c6 dinh vacac tai san dai h~n khac

22 2. TiSn thutir thanh 1y,nhUQ1lgban tai san c6 dinhva cac tai san dai h~n khac

23 3. Ti€n chi cho vay, mua cac congCl,l nQ"cua don vikhac

24 4. TiSn thu h6i cho vay, ban l\li cac congC\l nQ"cuadon vi khac

27 5. TiSn thu 1ai cho vay, c6 Wc va 1Q"inhu~ dUQ"cchia

30 Luu chuyin ti€n thudn tir ho~t d{Jngddu tu

8

6 thang dAu nam2015VND

5.502.664.172

1.716.562.929

1.141.613.210

(6.751.539.475)

13.022.708.730

14.632.009.566

90.880.292.666

(4.696.488.674)

19.324.692.162

85.275.538

(2.158.314.600)

(13.022.708.730)

(864.365.924)

(500.000)

104.179.892.004

(2.145.108.893)

420.000.000

(2.404.393.000)

2.404.393.000

8.445.237.000

6.720.128.107

6 thang dAu nam2014VND

31.514.811.602

1.880.159.872

(22.165.844.304)

15.585.457

(1.958.527.560)

7.318.536.338

16.604.721.405

9.544.749.289

9.511.564.230

(107.907.724.595)

(211.417.346)

(12.511.625.656)

(7.569.98l.812)

(16.248.863.581)

119.044.885

(3.450.000)

(108.672.983.181)

(4.480.878.909)

1.977.953.800

l.685.800.287

(817.124.822)

CONG TY coPHAN T!P DoAN THEP TIEN LEN

G4A, Khu ph6 4, PhuongTan Hi~p,Thanhph6 Bien Hoa, Tinh D6ng Nai

Bao caotili chlnh rieng

KY k@toan nr ngay 01101/2015 d@nngay 30106/2015

BAo cAo LlfU CHUYEN TIEN T¥Ki' ki todn tir ngay 0110112015din ngay 3010612015

(Theophuang phdp gidn tiip)

Ma CHiTiEUs6

Thuyetminh

6 thang dftu nam2015VND

III urn CHUYEN TIEN TU HO~ T DONG TAl CHiNH

31 1. Ti6n thu tir phathanh e6 phieu, nhan v6ngopcuachu sa hiru

32 2. Tien tra laiv6n gop cho cac chusa huu,mua laie6 phieu cuadoanh nghiepda phat hanh

33 3. Ti6n thu tir di vay

34 4. Tien tra no g6e vay

36 5. C6 rue, 19i nhuan da tra eho chu sa huu

40 Lim chuyin tiJn thudn tir hOfJtdvng tai chinh

(3.953.300.000)

762.572.577.488

(825.287.229.884)

(71.824.717.000)

(138.492.669.396)

50 LU1l chuyenti~n thuftn trong ky (27.592.649.285)

60 Ti~n vii cac khoan nrong duong ti~ndAu ky 103.237.874.216

61 Anh huong cua thay d6itY gia h6i doai quy d6i ngo~it~

70 Ti~n va caekhoan tllO'DgdllO'Dgti~n cu6iky 3 75.645.224.931

D6 Thj Kim Dung

Ngucri l~p T6ng Gicim d6c

D6ng Nai, ngizy 30 thimg 07 nam 20J 5

9

6 thang dftu nam2014

VND

50.498.098.100

(28.067.910)

505.678.519.466

(483.187.219.345)

72.961.330.311

(36.528.777.692)

104.037.824.185

(144.631.001)

67.364.415.492

CONG TYcoPHAN T~ DOA.NTHEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,

Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tal chinh rieng

Ky kS toan tir ngay 0110112015 dSn ngay30106/2015

THUYET MINH BAo cAo TAl CHiNH RIENGKy ki loan Ik ngay0110112015din ngay3010612015

1 . D!C DIEM HO~T DQNG CVA DOANH NGHI-tP

Hinh thirc so'htru van

Cong ty C6 phan T~p doan Thep TiSn Len duoc chuyen d6itir Cong TNHH TiSn Len co chirng nhan dangkykinh doanh s6 4702000255 cAp ngay 22 thang 11nam 2001 thanh congty c6 phan; hoat d<)ngtheo GiAy clnmg

nhan dangkY doanh nghiep congty c6 phAn s6 3600512830 dangkY IAndAu ngay 18 thang 08 narn 2009, dangkythay d6i IAntlur 7 ngay 24 thang 05 nam 2013 do So' KS hoach va DAunr Tinh D6ng Nai cap.

TI'\1So' cua Congty duoc d~t tai: G4A, Khu ph6 4, Phuong Tan Hiep, Thanh ph6 Bien Hoa, Tinh D6ng Nai.

V6n di€u I~ cua Congty theo dangkY la 806.856.880.000 d6ng, v5n di~u I~ thirc gop dSn ngay 30 thang 06 nam

2015 la 806.856.880.000 d6ng; tuang duang 80.685.688 c6 phAn, m~nh gia m<)tc6 phAn la 10.000 d6ng.

C6 phiSu cua Congty chinh tMc dang kY giao dich t<;liSo' Giao dich Ch(mg khoan Thanh ph6 H6 Chi Minhtungay 16 thang 03 nam 2010 vai rna giao dich la TLH.

Nganh ngh~ kinh doanh

Ho~t d<)ngkinh doanh cua Congty hi:

San xuAt sit, thep, gang. Chi tiSt: San xuAt sit, thep (khong san xuAt ~itf\l sa);

Ban buonkim lo~i va qu~g kim Io~i. Chi tiSt: Ban buon sit, thep, nhom, d6ng nguyen li~u;

Ban Ie d6 ngii kim, son, kinh va thiSt bi lip d~t khac trong xay d\fllg trong cac cua hang chuyen doanh;

Ban buon may moc, thiSt bi va ph\! tUng may nong nghi~p;

D~i Iy, moi gim, dAu gia. Chi tiSt: D~i Iy, moi gim thuong m~i(trU moi gim bAt dQng san);

B6c xSp hang bOa;

Xay d\fllg nha cac lo~i;

Xay d\fllg cac cong trinh cong feh;

Chuftn bi m~t bAng;

Hoan thi~n congtrinh xay d\fllg;

Lip d~t h~ th6ng cap, thoatnuac,10 sum va di~u bOa khong khi;

Lip d~t M th6ng xay d\fllg khac;

Cho thue xe dQngco;

Ban buon 0 to va xe co dQngCCJ kMc;

Ban Ie 0 to con (Io~i 12 ch6 tra xu6ng);

Kinh doanh bAt dQng san, quy~n su d\illg dAtthuQc cM So'hilu, chu su d\illg ho~c di thue;

Nba hang va cac dich Y\l an u6ng ph\!c Y\lllIU dQng (khong kinh doanh ~itf\l sa);

Ban Ie khac trong cac cua Mng kinh doanh t6ng hqp: Kinh doanh trung tam thuong m~i;

Kho bai va IlIUgifr hang bOa;

Tr6ng rung va cham soc rung;

.~

-'<,.I\) ~,t-"1'Q}.;.', \

10

ICONG TY coPHAN TAp DoAN TlIEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,

Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao Hliehinh rieng

Ky ke toan tir ngay01101/2015 d@nngay30/06/2015

Hoat di)ng kinh doanh ella Congty gam (ti~p theo):

Cua, xe, bao g6 va bao quan g6 (khong heat d(\ng taitru so);

Hoat d(\ng kien true vatu van Icy thuat c6 lien quan. Chi ti@t:tu van, thiet k@ket du cong trinh xay dung dandung, cong nghiep;

Ban buon v~t li~u, thiet bi I~p d~t khac trong xay dung. Chi ti@t:ban buon v~t lieu xay dung, g6 cay va g6 ch@bi@n(khong chira hang taitru so);

L~p d~t h~ thong di~n;

V~n Utihang h6a bang duong b(\;

Xay dung cong trinh duong s~t va duong b(\;

Xay dung cong trinhIcy thuat va dan dung khac;

Gia cong co khi,xu Iy va trang phi'! kim lo~i. Chi ti@t:gia cong cer khi, (trir xi m~ - khong gia congW trl,lsa);

Sua chua may m6c thi@tbi. Chi ti@t:suachua may nong nghi~p (khong sua chua t~i trl,l s6);

San xudt may nong nghi~p va lam nghi~p. Chi ti@t:san xuat may nong nghi~p (khong san xudt t~i tf\! s6);

Ban phl,l rung va cac b(\ ph~n phl,l trg Clla0 to va xe c6 d(\ng co khac;

Djch VI,lluu tru nglin ngay (khong kinh doanh t~itn,I s6);

Ho~t d(\ng Clla cac cong vien vui cheri va cong vien thea chi'! d€. Chi ti@t:kinh doanh khu du lich sinhthai

(khong kinh doanh t~itn,I s6);

Ho~t d(\ng djch VI,lh6 trg tn,I'cti@pcho v~n Uti dUOngthllY;

Khai thac g6 (g6 rung tr6ng).

ThOng tin v€ cac congty con, congty lien k€t, cong ty lien doanh clla Congty xem chi ti@tt~i Thuy@tminh s6 4.

2 . CHE DQvA CHINH SACH KE ToAN Ap DVNG T~I CONG TY

Ky k€ toan nam clla C6ngty bit dc1utir ngay 01101 va k€t thuc vao ngay31112 hang nam.

~

.

•1I>".<..

2.1 .Ky k~ toan, donvi tien t~ sO-dyng trong k~ toan

Dan vi tien t~ sir dl,lng trong ghi chep k€ toan la d6ng Vi~t Nam (VND).

2.2 . ChuAn mveva Ch~ di) k~ toan ap dyng

cM tI(j M toan ap d¥ng

Cong ty ap dl,lDgCh€ d(\ K€ toan doanh nghi~p ban hanh thea Thongtu 200120 14/TT-BTC ngay 22/12/2014 clla

Bi) Hi chinh.

Tuyenb6vi vi¢c tuan thu ChudnmllC ki (oan vacM tI(j ki toan

Cong ty d1lap dl,lDgcac ChufuIm\lc k@toan Vi~t Nam va cac van ban hu6ng dan ChufuI ml,l"cdo Nha nu6c d1lbanhanh. Cac Bao cao tai chinh dugc I~p vatrinh bay theo dUng mQi quy dinh Clla tUng chudnm\lC, thong tu hu6ng

d~n th\lc hi~n Chudn ml,l"cva ChS d(>kS toan doanh nghi~p hi~n hanh dang ap dl,lng.

11

ICONG TY CO PHAN T~P nOAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,

Thanh ph6 Bien Hoa, Tinh Dfing NaiBao cao tili chinh rieng

Ky k6 toan tir ngay 01/01/2015 d@nngay30106/2015

2.3 . Thay d6i trong cac chfnh sach k~ toanva thuy~t minh

Ngay 2211212014,BQ Hi chinh da ban hanh Thong tu200/2014/TT-BTC huong d~n Ch6 dQ k6 toan doanh

nghiep thay th@Quyet dinh s615/2006/QD-BTC ngay 20103/2006,va co hieu lire cho nam tai chinh bilt dfiu nrhoac sau ngay 01 thang 01 nam 2015.

AM huang cua cac thay d6i chinh sach k@toan thea huong d~n cua Thong tu200/2014/TT-BTC diroc ap dung

phi h3i t6. Cong ty da b6 sung thuyet minh thong tin so sanh tren Bao cao tai chinh rieng d6i voi cac chi tieu co S\Tthay d6i gitra Thong tu200/20 14/TT-BTC va Quyet dinh 15/2006/QD-BTC, tai thuyet minh s633.

2.4 . CO'sO'I~p Bao caotai chfnh rieng

Bao cao tai chinh riengdiroc trinh bay thea nguyen tilc gia g6c.

Bao cao tai chinh rieng cua Cong ty duQ'c l~p tren cO'sa t6ng hQ'Pcac nghi~pV\l, giao dich phat sinh va duQ'c ghis6 k6 toan t~i cac dan vi thanh vien h~ch toan ph\! thuQc va t~i Van phong Cong ty.

Trong Bao cao tai chinh rieng cua Cong ty, cac nghi~pV\l giao dich nQi bQ va s6 du nQi bQ co lien quan d@ntaisim, ngufin v6n va cong nQ'phai thu, phai tni nQi bQ chua duQ'c lo~i trir/da dUQ'clo~i trir.

Nhfrng nguoi sir d\lOg cac bao cao tai chinh rieng nay nen dQc cac bao cao tai chinh rieng nay k@thQ'Pvoi cac bao

cao tfti chinh hQ'PnhAt cua Cong ty va cac Cong ty con ("T~p doan") chokY k@toan tir ngay 0110112015d@nngay30106/2015d€ co du thong tin v~ tlnh hlnh tfti chinh, k6t qua ho~t dQng kinh doanh va cac lu3ng11m chuy€n ti~nt~ cua ca T~p dofm.

2.5 . Cong cy tAichinh

Ghi nh4n banadu /?_.~ c

lRACrHAN'

.f

~

Hi san tai chinh

Hi san tai chinh cua Cong ty bao g3m ti~n va cac khoan tuang duang ti~n, cac khoan phai thu khach hang va

phai thu khac, cac khoan cho vay, cac khoan dau tu ngiln h~n va dai h~. T~i thoi di€m ghi nh~n ban dau, tai santai chinh duQ'c xac djnh thea gia mua/chi phi pMt hanh cQng cac chi phi pMt sinh khac lien quan trl,l'Cti6pd6nvi~c mua, pMt hanh Uti san tai chinh do.

NQ'phai tra tai chinh

Ng pbai tra tai chinh cua Cong ty bao gfim cac khoan vay, cac khoan pbai tra nguoi ban va pbai tra khac, chi phi

phai tra. T~i thoi di€m ghi nh~n Ian dau, cac khoan ng phai tra tai chinh duQ'c xac dinh thea gia phat hanh cQngcac chi phi pMt sinh lien quan trl,l'cti€p d@nvi~c pMt hanh nQ'phai tra tai chinh do.

Gia tri sau ghi nMn banadu

Hi~n ~i chua co cac quy dinh v~ dAnh gia l~i cong C\!Uti chinh sau ghi nh~ ban dAu.

12

CONG TY copHA.N T~ I)OAN THEP TJEN LEN

G4A,Khu ph6 4, PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tinh n6ng Nai

Bao caotili chinh rieng

KY k€ toan tu ngay 01/01/2015 d€n ngay30106/2015

2.6 . Cac nghi~pV\I bAng ngoai t~

Ty gia giao dich thuct€ d6i voi cac giao dich bing ngoai t~ phat sinh trong ky:

TY gia giao dich thuct€ khi mua banngoait~ la tY gia duocquy dinh trong hQ'Pd6ng mua, banngoait~ gifraCong ty va ngan hang thtrongmai;

TY gia khi ghi nhan no phaithu la tY gia mua cua nganhang thirong mai noi Congty chi dinh khachhangthanh toan taithai di~m giaodich phatsinh;

TY giakhi ghi nhan no phai tra latY giaban cua nganhang thuong mai noi Congty du kiengiao dich taithaidi~m giao dich phatsinh;

TY gia khi mua sam tai san ho~c thanh toan ngay bing ngo?i t~ latY gia mua cua ngiin hang thuang m\1inoiCong ty thlJc hi~n thanh toano

TY gia giao djch thlJc t€ khi danh gia l\1icac khoan mvc ti~n t~ co g6c ngo?i t~ t\1ithai di~m I~p Bao cao tai chinhrieng:

D6i v6i khoan m\lC phiin lo?i la tai san ap d\l11gtY gia mua ngo\1i t~;

D6i v6i ti~n gui ngo\1i t~ ap d\l11gtY gia mua cua chinh ngiin hang noi Congty rna tili kho{mngo\1i t~;

D6i v6i khoan mvc phan lo?i lanq phcii tra ap d\lngtY gia ban ngo?i t~ clla ngiin hang thuang m<:Linm CongtythuCrngxuyen co giao djch.

Tilt ca cac khoan chenh I~chtY gia thlJc t€ phat sinh trongkY va chenh I~ch do danh gia l\1is6 du cac khoan m\lCti~n t~ co g6c ngo?i t~ cu6ikY duQ'ch\1chtoan vao k€t qua hO\1tdQng kinh doanh cllakY k€ toano

2.7 •Ti~n vii cackh08D ttl'ong (hl'ong ti~n

Cac khoan tuang duang tien la cac khoan dAutu ng~ hl,lnco thm gian thu h6i khong qua03 thang k~tir ngay dAutu, c6 tinh thanh khoan cao, co kha n1i.ngchuy~n d6i d~ dang thanh cac luqng ti€nxac dinh va khong co nhi~u niiro trong chuy~n d6i thanh ti~n.

.~,1"i'O?---......'-.Ie; TY~HEMHlNlKI'fM TC

ASe-------:

~

2.8 •Cae kh08D (JAu ttl' tiii chfnh

Ch(mg khoan kinh doanh duqc ghi s6 ke toaD thee gia g6c, bao g6m: Gia mua cQng cac chi phi mua (n€u c6) nhuchi phi moi gi6i, giao djch, cung cAp thong tin, thu€, I~ phi va phi ngiin hang. Gia g6c clla chung khoan kinhdoanh duqc xac dinh thee gia trj hQ'PIy cua cac khoan thanh toan t\1ithm di~m giao djch pMt sinh.

Gia trj ghi s6 cua cac khoan dAu tu vao cac congty con, congty lien doanh lien k€t duqc xac dinh thea gia g6c.

l3

CONG TY coPHAN T~P f)OAN THEP TIEN LEN

G4A,Khu ph6 4, PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao caotai ehinh rieng

KYk~ toan tlr ngay 01/01/20 15 d~n ngay30/06/2015

DV phong giam gia delunr duoc l~p VaGthai diem cu6ikY cu the nhu sau:

D6i voi cac khoandelunr chirng khoankinh doanh: canerrtrich l~p du phong las6 chenh lech gina giag6ccua cac khoan delunrdiroc hach toan trens6k~ toan 160 hon giatrj thi tnrong cua chung tai thai diem l~p duphong,

D6i voi cac khoan delunr VaGcongty con, congty lien doanh lien k~t va delunr gop v6n VaGdon vi khac: dincu VaGBao cao tai chinh rieng/Bao cao tai chinh hop nhdt (neu don vinhandeluttr la Cong ty me) cua congtycon, congty lien doanh, lien k~t tl,lithai diem trich I~p dl,lphOng.

2.9 . Cae khoannqphai thu

Cac khofm phai thu dugc thea d5i chi ti~t theakY h?n phai thu, d6i tugng phai thu, lo?i nguyen t~ phai thu, va cacy~u t6 khac thea nhu celuquan Iy CllaCongty.

Dl,lphOngng phai thu kho doi duQ'c trich I~p cho cac khoan: nQ'phai thu qua hl,lnthanh toan ghi trong hgp d6ngkinh t~, cac kh6 u6c vay nQ',cam k~t hgp d6ng ho~c cam k~tng va nQ'phai thu chua d~n hl,lnthanh toan nhungkh6 co kha nang thu h6i. Trong do, vi~c trich l~p dV phOng nQ'phai thu qua hl,lnthanh toan duQ'Ccan ClrVaGthaigian tra nQ'g6c thea hgp d6ng mua ban ban delu, khong tinh d6n vi~c gia hl,lnnQ'gifra cac-ben vang phai thu chuad~n hl,lnthanh toan nhung khach nQ'da Uim VaGtinh trl,l£lgpM san ho?c dang lam tM tl,lc giai the, mdt tich, b6tr6n.

2.10.Hang tAn kho

Hang t6n kho duQ'c tinh thea gia g6c. Trubng hgp gia trj thuc1nco the thvc hi~n duQ'CthAp hon gia g6c thi hangt6n kho duQ'ctinh thea gia tri thuc1nco the thl,lc hi~n dugc. Gia g6c hang t6n kho bao g6m chi phi mua, chi phi ch~bi~n va cac chi phi lien quan tr\fc ti~p khac pMt sinh de co duQ'chang t6n kho0 dja diem va trl,l£lgthai hi~n tl,li.

Gia trj hang t6n kho duQ'cxac djnh thea phuong phap binh quan gia quy€n.

Hang t6n kho dugc hl,lchtoan thea phuong phap ke khai thubng xuyen.

Phuong phap xac djnh gia trj san pham do dang: chi phi san xuAt kinh doanh do dang duQ'c t~p hgp thea chi phipMt sinh thvc t~cho tUng 10l,lisanphfun chua hoan thanh.

Dl,l phOng giam gia hang t6n kho duQ'c l~p VaGthai diem-cu6i ky-Ia-s6-chenh--t~ch-giua gia g6C-Cllahang Wn-kho160hon gia trj thueln c6 the thvc hi~n duQ'c.

14

CONG TY coPHAN T~ f)OA.NTlIEP TlEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao caotai chinh rleng

KY k~ toan tir ngay 0110112015 d~n ngay30106/2015

2.11 . Tal sanc6 elinh

Hi san c6dinh hilu hlnh, tai san c6dinh vo hlnh duoc ghi nhan thea gia g6c. Trong qua trlnh sli dung, tai san c6dinh hilu hlnh, tai sanc6 dinh vo hlnh duoc ghi nhan thea nguyengia, hao men luy k~ va gia trj con 1<;Ii.Kh~u haoduoc trich thea phuong phap duongthing.

Khau hao diroc trich thea phirong phap duongthing. Thai gian khau hao duoc uoc tlnhnhtr sau:

Nha cira, V?t ki~n true

May moe, thi~t bi

Phuong ti~n v?n tai

Thi~t bi, dung cu quan Iy

Hi san c6 dinh khac

Phfrnrnemmay tinh

Quyen sudl,lngd§t khong xac dinhthai h<;ln

06 - 25 nam05 - 07 nam03 - 07 nam03 - 06 nam

03 - 05 nam03 nam

Khong trich kh~u hao

CJ

,~

2.12 . Chi phitra tmO"e

Cae chi phi dii phat sinh lien quan d~n k~t qua hO<;ltd9ng san xu~t kinh doanh cua nhi€ukY k~ toan duC)'ch<;lchtoan vao chi phi tratruacd€ phan b6 dfrn vao k~t qua hO<;ltd9ng kinh doanh trong cackY k~ toan sau.

Vi~c tinh va pMn b6 chi phi tratruacdai ht;lOvao chi phi san xUc1tkinh doanh rungkY ht;ichtoan duC)'ccan cli vaotinh chc1t,muc dQ rung 10<;lichi phi d€ chQn phuong phap va tieu thuc pMn b6 hgpIY. Chi phi tra truacdugc pMnb6 dfin vao chi phi san xu!t kinh doanh theo phuong phap dUOngthing.

2.13 • Cae khoao of}'phai tnt

Cac khoan ng phai tra dugc theo dOi theokY ht;lOphai tra, d6i tugng phai tra, lot;iinguyen t~ phai tra va cac y~u t6khac theo nhu cAu quan ly cua Congty.

2.14 •Vay va of}'phai tra thue tsi ehfoh

Gili trl khoan nC)'phai tra thue tai chinh la t6ng s6 ti€n phai tra duC)'ctinh bing gia trl hi~n t<;licUlLkhoan thanh toan-tien thue t6i thi€u ho~c gia trl hgp ly cua tai san thue.

Cac khoan vay va ng phai tra thue tai chinh dugc thea dOi thea rung d6i tugng cho vay, rung kh~ uac vay nC)'vakY h~n phai tra cua cac khoan vay, ng thue tai chinh. TruOng hgp vay, nC)'bing ngot;ii t~ thi th\l'Chi~n theo dOi chiti~t thea nguyen t~.

2.15 . Chi phi elivay

Chi phi di vay dugc ghi nh?n vao chi phi san xudt, kinh doanh trongkY khi phat sinh,trir chi phi di vay lien quantr\l'Cti€p d~n vi~c dfru tu xay d\Illg ho~c san xuc1tt<lisan do dang duC)'ctinh vao gia trl cua t<lisan do (dugc v6nhoa) khi co du cac di€u ki~n quy djnh trong ChufuI mvc K~ toan Vi~t Nam s6 16 "Chi phi di vay". Ngoai ra, d6ivai khoan vay rieng phl,lcVl,l vi~c xay d\Illg tai san c6 djnh,-bdt dQng-san dau tu, liii vay duC)'cv6n h6a k€ ca khithm gian xay d\Illg dum 12 thang.

15

CONG TY CO PHAN T~P BoAN THEP TIENLEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tili chinh rieng

Ky k6 toan tir ngay 01101/2015 d6n ngay30106/2015

2.16 . Chi phi phai tra

Cac khoan phai tra cho hang hoa dich vu d1inhan diroctir nguoi ban hoac d1idiroc cung dp cho ngiroi mua trongky bao caonhung thirc t6 chua chitra va cac khoan phai tra khacnhu ti€n luong nghiphep, chi phi trong thai gianngimg sanxuat thea mua,vu, chi phi 11iiti€n vayphai tra.. duocghi nhan vaochi phi san xUfrt,kinh doanhcua kYbao cao,

Viec ghi nhan cac khoanchi phi phai tra vaochi phi san xuat,kinh doanh trongky duoc thuc hienthea nguyen t~cphu hop gifra doanh thu va chi phi phat sinh trongky. Cac khoan chi phi phai tra se duoc quyet toan voi s6 chi phithl,l'ct6 phat sinh. S6 chenh I~ch gifra s6 trichtruacva chi phi thl,l'Ct6 dUQ'choan nh~p.

-~.(

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.~~

~2.17 .V6n chii SO'hfru

V6n dAutu cua chusa hfru duQ'cghi nh~n thea s6 v6n thl,l'cgop cua chusahfru.

TMng du v6n c6 phArrphan anh chenh I~ch gifra m~nh gia, chi phi trl,l'cti6p lien quan d6n vi~c pMt hanh c6 phi6uva gia phat hanh c6 phi6u (k€cacac truOng hgp tai phat hanh c6 phi~u quy) va co thS la th?ng du duong (n@ugiaphat hanh cao hon m~nh gia va chi phi trl,l'cti6p lien quan d6n vi~c phat hanh c6 phi6u) ho~c thiing dufun (n@ugiaphat hanh thfrp hon m~nh gia va chi phi trl,l'cti6p lien quan d6n vi~c phat hanh c6 phi6u).

C6 phi6u quy la c6 phi6u do Congty phat hanh va dUQ'CCongty mua Ic;ti,c6 phi6u nay khong bi huy bo va seduQ'ctai pMt hanhtra Ic;titrong khoang thm gian thea quy diM cua pMp Iu~t v€ ch(mg khoan. C6 phi6u quy duQ'cghi nh~ thea gia tri thl,l'Ct6 mua li;li-va trinh bay tren Bang Can d6i k6 toem la mQt khoan ghi giam V6n dAutu cuachu sahihl. Gia v6n cua c6 phi6u quy khi tM pMt hanh ho~c khi su d\1Dgd€ tra c6 nrc, thuang ... dUQ'ctinh theaphuong pMp binh quan gia quyen.

Lqi nh$ sau thu8 chua pharr ph6i phananh k6t qua kinh doanh (l1ii,16) sau thu6 thu nh~p doanh nghi~p va tinhhinh phan chia Iqi nhu~ ho~c xu Iy 16 CllaCongty. Vi~c pharr ph6i Iqi nhu~n duQ'c thl,l'Chi~n khi Congty co IQ'inhu~ sau thu8 chua phan ph6i khong vuqt qua muc Iqi nhu~ sau thu8 chua pharr ph6i tren Bao cao tai chinh hgpnhat saukhi d1iloc;titrir anh huang ella cac khoan 11iido ghi nh~tir giao dich mua gia reo TruOng hgp tra c6 nrc,IQ'inhu~ cho eM sahihl qua muc s6 lqi nhu~ sau thu€ chua pharr ph6i dUQ'cghi nh~n nhu truOng hgp giam v6ngop. LQ'inhu~n sau thu€ chua phan ph6i co the dUQ'Cchia cho cac nha dAu tu dl,l'atrentY I~ g6p v6n sau khi duQ'cDc;tihQi d6ng c6 dong thong qua va sau khi d1itrfch I~p cac quy thea Dieu I~ Congty va cac quy diM clla phaplu~t Vi~t Nam.

C6 nrc phai tra cho cac c6 dong duQ'cghi nh~n la khoan phai tra trong Bang Can d6i k6 toan CllaCongty sau khic6 thong bao chia c6 nrc ella HQi d6ng quantrj va thOng bao ngay ch6t quyen nh~n c6 nrc CllaTrung tam LuukYch(mg khoan Vi~t Nam,

2.18 . Doanh thu

Doanh thu ban hcmg

Doanh thu ban hang duQ'cghi nh~n khi d6ng thai thoa man cac dieu ki~n sau:

PhArrIan rlii ro va IQi fch gin lien vai quyensahfru san phdm ho~c hang h6a d1iduQ'c chuyen giao cho nguaimua;Cong ty khong con nim gifr quy€n quaIl Iy h1i1g hoa nhu ngumsa hihl hang h6a ho~c quy€n ki€m soat hangh6a;Doanh thu duQ'cxac diM tuong d6i chic chin;

Cong ty d1ithu duQ'cho~c se thu duQ'c19i feh kinh t6tir giao·dieh ban hang;

Xac diM dUQ'cchi phi lien quan d6n giao dich ban hang.

16

CONG TY copHA.N T~P DoAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chfnh rieng

Ky k€ toan tir ngay 0110112015 d€n ngay30106/2015

Doanh thu cung cdp dich v¥

Doanh thu cung cap dichV1,l duoc ghi nhan khi d6ng thai thoa man cac diSu kien sau:

Doanh thudtroc xac dinh nrong d6i chac ch~n;

Co kha nang thu diroc IQ'iich kinh t€ tir giao dich cung cap dichV1,l do;

Xac dinh duoc pharr cong viec dil hoan thanh vao ngay I?p Bang can d6i k€ toan;

Xac dinh diroc chi phi phat sinh cho giao dich va chi phi d€ hoan thanh giao dich cung cap dichV1,l do.

Co kha nang thu duoc IQ'iich kinh t~ nr giao dich do;

Doanh thu duoc xac dinh nrong d6i chao chan,

C6 nrc, IQ'inhuan duoc chia duoc ghi nhan khi Congty duoc quyen nhan c6 nrc hoac diroc quyen nhan loi nhuantir viec gop v6n.

2.19 . Cac khoan giam trir doanh thu

Cac khoan giamtrir doanh thu ban hang, cung cdp djchV1,l phat sinh trongkY g6m: Chi€t khdu thuang m~i, giamgia hang ban va hang ban bi tra 1~i.

Cac khoan chi€t khdu thuang m~i, giam gia hang ban, hang ban bi tra I~i pMt sinh cimgkY tieu th\l san phfun,hang bOa dichV1,l duQ'c di€u chinh giam doanh thu ciiakY pMt sinh. TroUng hgp san pham, hang hoa, djchV1,l diltieu th\l tir cac kY truoc, denkY sau mOi pMt sinh cac khoan giam trir doanh thu thl duQ'cghi giam doanh thu theanguyentk n~u pMt sinh truoc thai diem pMt hanh Bao cao tai chinh rieng thi ghi giam doanh thu tren Bao caotai chinh rieng cuakY I?p bao cao(kY truoc), va n€u phat sinh sau thai diem pMt hanh Bao cao tai chinh rieng thighi giam doanh thu cuakY pMt sinh (kY sau).

2.20 . Gia v~n-hang-ban

Gia v6n hang ban trongkY duQ'c ghi nh?n phil hgp vOi doanh thu pMt sinh trongkY va dam bao tuan tM nguyent~c th?o trQng (bao g6m ca viec trfch truoc chi phi vao gia v6n hang ban). Cac truimg hgp hao hvt V?ttu hang bOavugt djnh muc, chi phi vugt muc blnh thuimg, hang t6n kho bj mat mat sau khi dil tm di pharr trach nhi~m cua t?Pthe, ca nhan c6llen quan ... duQ'cghi nh?o ddy du, kip thai vao gia v6n hang ban trongkYo

2.21 . Chi phi tai chfnh

Cac khoan chi phi duQ'cghi nh?o vao chi phi tai chinh g6m:

Chi phi ho~c cac khoan 16 lien quan d~n cac ho~t dQng-ddutu tai chinh;Chi phi di vayv60;Cac khoan16do tharlh Iy, chuyennhugng chUng khoan ng~ h~, chi phi giao djch ban chUng kho<in;

D\I'phOng giam gia chUng khoan kinh doanh, d\l' phOng t6n that ddutuvao dan vj kh.k, khoan 16pMt sinh khiban ngo~i t~, 16tY gia h6i doai. ..

Cac khoan tren duQ'c ghi nh?o thea t6ng s6 pMt sinh trong nam, khongbtl trir voi doanh thu ho~t dQng tai chinh.

17

CONG TY CO PHAN T~ f)OAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh rleng

KY k~ toan tic ngay 01/0112015 d~n ngay30106/2015

2.22 . Thu@thu nh~p doanh nghi~p

Chi phi thu~ TNDN hien hanh duoc xac dinh tren co 56 thu nhap chiu thue trongky va thue suit thue TNDNtrong ky k~ toan hien hanh.

Chi phi thu~ TNDN hoan lai duoc xac dinh tren co 56 56 chenh lech tam thai duoc khautnr, 56 chenh lech tarnthai chiu thue va thu~ sudt thu~ TNDN.

Khong bu trir chi phi thus TNDN hien hanh voi chi phi thu~ TNDN hoan lai,

2.23 . Cac ben lien quan

Cac doanh nghiep tIVc ti~p hay gian ti~p qua mQt ho~c nhi€u trung gian c6 quy€n ki~m soat Cong ty ho~c chiuSl,l' kiem soat cua Cong ty, ho~c cung chungSl,l' kiem soat vm Cong ty, bao g6m ca cong ty mt,:,cong ty con vaeong ty lien k~t;

Cac ca nMn trl,l'c ti~p ho~c gian ti~p nim quy€n bi~u quy~t eua Cong ty rna c6 anh huang dang ke d6i v6i

Cong ty, nhUng nhanSl,l' quan 1:9chu ch6t eua Cong ty, nhftng thanh vien m~t thi~t trong gia dinh cua cac canhannay;

Cac doanh nghi~p do cac ca nMn neu tren nim trl,l'c ti~p ho~c gian ti~p phAn quan trQng quy€n bieu quy~t

ho~c c6 anh huang dang ke too Cong ty.

Cac ben duoc eoi la lien quan n~u ben d6 c6 kha nang kiem soat hoac c6 anh huang dang ke d6i voi ben kia trong

viec ra quyet dinh v€ cac chinh sach tai chinh va hoat dQng. Cac ben lien quan cua Cong ty bao gorn:

Trong vi~c xem xet tUng m6i quanM cua cac ben lien quan, cAn chu :9tm ban chAt eua m6i quan h~ cM khongchi hinh thuc phap 1:9cua cac quan h~ d6.

3 . TIEN vA cAc KHOAN TtfONG DtfONG TIEN

30106/2015 0110112015

Ti€nm~t'T"~ • . A h'-I-lengulcngau- aug

Cac khoan mang duang ti€n

VND

211.965.202

37.983.716.271

37.449.543.458

VND

74.902.598

61.887.443.047

41.275.528.571

75.645.224.931 103.237.874.216

Tl.li 30106/2015, cac khoan mang duang ti€n ia ti€n gUi c6kY hl;llldu6i 3 thang duQ'c gui tl.licac ngan hang thuang

ml.li v6i iai su~t tic 4%/namd~n 4,5%/nam.

18

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......

CONG TY CO PHAN T!P BoAN THEP TIEN LEN

G4A, Khu phd 4, Phuong Tan Hi~p,Thanh phd Bien Hoa, Tinh f)6ng Nai

Bao cao tal chinh rieng

Ky ke toan illngay 0110112015den ngay30/06/2015

c) BAu tu g6p v6n vao don vi khac

BAu tu vao cong ty con

Thong tin chi ti6t v~ cac cong ty con cua Cong ty VaGngay30/06/2015 nhir sau:

Noi thanh l~p va TYl~ TY l~ Hoat dQng kinh doanhTen cong ty hoat dQng 19i ich bieu quyet chinh

Cong ty TNHH San xuat va Thuong Thanh phd 95,83% 95,83% San xuat vamai f)~i PMc H6 ChfMinh kinh doanh thepCong ty TNHH Thep Tay Nguyen Thanh phd 97,35% 97,35% San xuat va

H6 Chi Minh kinh doanh thepCong ty TNHH MQt thanh vien Thanh phd 100,00% 100,00% San xuAt vaThep Phuc Tien HaNQi kinh doanh thep

BAu nr vao cong ty lien doanh, lien k~t

Thong tin chi tiet v~ cac cong ty lien doanh, lien k€t cua Cong ty VaGngay30/06/2015 nhu sau:

Noi thanh l~p va TYl~ TYl~ Hoat dQng kinh doanhTen cong ty boat dQng 19i Ich bieu quyet chinh

Cong ty C6 ph~n Thep BAc Nam Tinh 48,00% 48,00% San xuAt vaf)6ng Nai kinh doanh thep

~Cac giao djch trQng y~u giu'a Cong ty va Cong ty con, Cong ty lien doanh, lien k~t trong ky: ~

6 thang dAu nam 6 thang dAu nam,c~:-\~2015 2014_.~\\\\\~.• •

-----VND-- VND",~G",,~'0~, '10, p..r

217.477.734.51~~-:~

88.120.919.935

10.583.348.723

Doanh thu

Cong ty TNHH San xuAt va Thuangm~i f)~i Phuc

Cong ty TNHH Thep Tay Nguyen

Cong ty TNHH MQt thanh vien

Thep Phuc Ti€n

Cong ty C6 phk Thep BAc Nam

Mua hang

Cong ty TNHH San xuAt vaThuangm~i f)~i Phuc

Cong ty TNHH Thep Tay Nguyen

Cong ty TNHH MQt thanh vienThep PMc Ti€n

Cong ty C6 ph~n Thep BAc Nam

M6i quan hr

Cong ty con 223.729.000.315

Cong ty con 121.417.919.941

Congty con 3.615.402.108

Cong ty lien k€t 63.829.913.044 28.568.069.441

Cong ty con 140.679.435.161 126.176.382.819

Cong ty con 54.982.166.697 60.646.451.541Cong ty con 4.807.550.687 1.292.023.341

Cong ty lien k€t 40.918.733.559 64.292.998.585

21

CONG TY CO PHA.N T~ DoAN TlIEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh f)6ng Nai

Bao cao tai chinh rieng

Ky kS toan illngay 01101/2015 dSn ngay30106/2015

5 . PHAI THU CVA KHAcH HANG NGAN ~

Cong ty TNHH SanXuat Thuong Mai Bic Vi~t

Cong ty TNHH Thuong mai Dich V\I f)6 NgaCong ty C6 phAn Thep Bic Nam

Cac khoan phaithu khach hang khac

Phai thu khach hang lacac ben lien quanM6i quan h~

Cong ty TNHH Thep Tay Nguyen

Cong ty TNHH MQt thanh vien

Thep Phuc TiSnCong ty C6 phfutThep Bic Nam

Cong ty con

Cong ty con

Cong ty lien k~t

6 . cAc KHoAN PHAI THU NGAN H~N KHAc

30106/2015

Gia g6c Du phongVND VND

Phai thuv~ c6 nrcva lei nhuan dirccchia

T~m irng

Ky circe, ky quy

Cac khoan chihQPhai thu khac

6.732.633.661

528.201.000

19.914.335.312

748.846.726

105.643.844

28.029.660.543

22

30106/2015

VND

4.493.868.163

4.686.069.004

8.065.281.802

49.756.757.671

67.001.976.640

30106/2015

VND

4.302.641.776

8.065.281.802

12.367.923.578

0110112015

01/01/2015

VND

2.498.720.064

632.947.298

33.455.709.608

133.291.061.765

169.878.438.735

0110112015

VND

12.436.295.783

18.597.701.988

33.455.709.608

64.489.707.379

Gia g6c

VND

14.036.331.186

64.805.400

11.949.054.519

24.412.489

55.917.740

26.130.521.334

CONG TY CO pRAN T~P DoAN TlIEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tal chinh rieng

KY k~ toan illngay 01101/2015 d~n ngay30106/2015

7 . N<}xAu

30106/2015 OliO 1/20 15

Gia tri co th@ Gia tr] co th@

thu h6i Gia g6c thu h6i

VND VND VND

318.306.258 4.510.687.549 318.306.258

Gia goc

VNDT6ng gia tri cac khoan phai thu, 4.510.687.549

cho vay quahan thanh toan hoacchua qua han nhung kh6 co khanang thu h6i

- Nguyen Thj Bfch Cham

- Nguy~n Ngoc Thir

- Cty TNHH Thirong MaiDjch V\I Khai Hoan

- Cac khoankhac

370.017.250 370.017.250

2.058.054.900 2.058.054.900

982.415.518 294.724.655 982.415.518 294.724.655

1.100.199.881 23.581.603 1.100.199.881 23.581.603

4.510.687.549 318.306.258 4.510.687.549 318.306.258

8 . HANG TON KHO

30106/2015 01/0112015

Giag6c D\I Ehong Gia g6c D\I EhOng

VND VND VND VND

Nguyen lieu, v~t

li~u 11.266.905.477 11.376.142.858

Cong cu, dung cu 1.139.417.170 1.139.417.170

Chi phi san xuAtkinh doanh do dang 1.727.917.922 1.727.917.922

Hang hoa 308.534.818.524 303.729.092.469 -

)322.669.059.093 317.972.570.419

. TAl SAN DO DANG DAI H~N9

30/06/2015 01/0112015

VND VND

Xliy dung co ban dO-dang 27.120.470.412 26.836.905.773

- Xay dung chi nhanh tai Long Thanh 12.096.125.930 11.812.561.291

- Xay dung nha kho tai Da NAng 15.024.344.482 15.024.344.482

Mua s~m Hii sanc6 djnh 460.875.000 326.750.000

- Chi phi mua phfinmem may tinh 460.875.000 326.750.000

27.581.345.412 27.163.655.773

23

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CONG TY CO PHAN T~P DoAN TURP TIEN LEN

G4A, Khu phf>4, Phuong Tan Hi~p,

Thanh phf>Bien Hoa, Tinh D6ng Nai

Bao caotai chinh rleng

Ky k€ toan illngay 01101/2015 d€n ngay30106/2015

VNDC9ng

11 . TAl SAN CO DJNH VO HiNH

Gia tri quyen su

dung dfrtVND

Phftn mem may

tinhVND

Nguyen gia

sf>du dftukYS6 dir cu6i kyGia tr] hao monlily k~

sf>du dAukYS6 duocu6ikyGia tr] con I~i

Tai ngaydAukyTal ngaycu6i ky

66.494.044.627

66.494.044.627

83.500.000 66.577 .544.627

66.577.544.62783.500.000

83.500.000 83.500.000

83.500.000 83.500.000

66.494.044.627

66.494.044.627

66.494.044.627

66.494.044.627

12 . PHAI TRA NGUOI BAN NGAN H~

30106/2015 01/0112015Soco khanang tra Soco khanang tra

Gia tri Dg Gia tri ngVND VND VND VND

Daewoo 13.069.796.823 13.069.796.823 44.562.674.654 44.562.674.654international

corporation

Ye - steel trading 9.624.351.172 9.624.351.172co. limited

Bright ruby 35.107.639.303 35.107.639.303resources pte

Phai tra cacdf>i 3.303.066.933 3.303.066.933 17.133.107.256 17.133.107.256nrong khac

61.104.854.231 61.104.854.231 61.695.781.910 61.695.781.910

25

ICONG TY CO PHAN T!P DoAN TREP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6Bien Hoa, Tinh D6ng Nai

Bao cao talchinh rieng

Ky k€ toan illngay 01/01/2015 denngay 30106/2015

Phai tra ngiroiban la cacben lien quan

30106/2015 0110112015

Gia tri ng Gia tri ngSo c6 kha nang tra So c6 kha nang tra

Cong ty con

Cong ty TNHH San

xuat va Thirongmai Dai Phuc

VND2.563.161.056

VND2.563.161.056

VND13.939.448.972

13.939.448.972

VND

13.939.448.972

13.939.448.972

CongtyTNHHMQt thanh vienThep Phuc Ti€n

2.563.161.056 2.563.161.056

2.563.161.056 2.563.161.056 13.939.448.972 13.939.448.972

13 . PHAI TRA NGAN H~ KHAc30106/2015 0110112015

VND VND

Kinh phi cong doan 251.995.552 252.773.068

C6 nrc, 19inhuan phai tra 18.481.066.000 9.620.095.000

Phai tra ti€n Congty con chi hQ 2.160.605.857

Cac khoan phai tra, phai nQP khac 266.522.631 112.830.971

21.160.190.040 9.985.699.039

26

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r-: 11"\I/') 00e- 0'1N 0;.., r-

- t--:..c MI/') N

"-"'cOc0 ....o .

oM001/')001/')\0 •

° I/')II"\M00 ....\0 •

01/')

~M'-'

~.

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a,.-..,

*'-'

~~gg~g~>OOOO...... "<I"MII"\\O

S2 <'! 00 <'! '"_.... ff") ("fj 00o NMO'IO

M<'!o;N0; ......"'0"<I" 0'1 r- 0'1

"<I"

.cU

oM

CONG TY co PHAN T~ DoAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh rieng

KY k8 toan tir ngay 01/0112015 d8n ngay3010612015

c) Cac giao djch v~van v6'i cac ehiiSO' htru va phan phai e6 nrc, chiaIQi nhu~n6 thang d~u nam 6 thang d~unam

2015 2014

VND VND

V6n d~utu cua chusohtru 806.856.880.000 806.856.880.000

V6n gop tJdukY 806.856.880.000 806.856.880.000

V6n gop cu6ikY 806.856.880.000 806.856.880.000

C6nrc, loi nhuan da chia 80.685.688.000

c6 tu-c,loi nhudnchia tren loi nhudnkY truac 80.685.688.000

d) C6 phi@u

30106/2015 01/01/2015

s6 luong c6 phieu dangkY phat hanh 80.685.688 80.685.688

se hrong c6 phieu da ban ra cong chung 80.685.688 80.685.688

c6phieu ph6 thong 80.685.688 80.685.688 :::::::::=:=:::,\OS· C

S6 luong c6 phieu duoc mua lai 640.000.......--.....;

,'(

c6phieuph6 thong 640.000 \~G ~'·~iirr.:~..~

se hrong c6 phieu dang luu hanh 80.045.688 80.685.688 'G 'f,.\t~"csphieu pM thong 80.045.688 80.685.688 '~~5

M~nhgia c6 phi~u da luu Mnh (VND) 10.000 10.000~...,.__~ ........

e) Oic quy c8ng ty30106/2015 01/0112015

VND VND

Quy d~utupMt triSn 12.614.680.651 12.614.680.651

12.614.680.651 12.614.680.651

17 . cAc KHoAN MVC NGOAI BANG CAN DOl ICE TOAN

Ngol,li-tt-eacJol,li-30106/2015 01/0112015

- f>6ngdo la My (USD) 535.346,67 129.961,44

31

CONG TY CO PHAN T ~P BOAN' THEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tili chinh rieng

KY k~ toan til ngay 0110112015 d@nngay30106/2015

19 . TONG DOANH THU BAN HANG vA CUNG cAp DICH \TV

6 thang dAu nam 6 thang dAunam2015 2014

VND VNO

13.022.708.730 7.318.536.338

178.430.227 890.669.288

2.463.826.149 1.844.205.313

108.838.070

1.141.613.210 (629.405.760)

429.888.0 II 134.119.049

17.236.466.327 9.666.962.298

6 thang ddu nam2015

Doanh thu ban hang

Doanh thu cung c~p dichY\I

VND

920.023.952.680

1.489.223.253

921.513.175.933

20 . GIA VON HANG BAN6 thang dAunam

2015

Gia v6n cua hanghoa dll ban

0\1' phong/hoan nhap du phong giam gia hang t6n kho

VND

896.344.185.616

896.344.185.616

21 . DOANH THU HO~T BQNG TAl CHiNH6 thang dAunam

2015

Lai ti~n gtri, llii eho vay

Chi~t khau thanh toan, llii ban hang tra cham

Lai ban cac khoandAunr

cetire, IQ'inhuan duoc ehia

Lai chenh l~ehcy gill phat sinh trongkYUli chenh I~chcy gia do danh gia lai 56 du cu6ikYDoanh thu boat dQng tai ehinh khac

VND

858.539.475

388.629.827

283.000.000

1.881.784.584

5.000

3.411.958.886

22 . cm PHi TAl CHINH

Uli ti~n vay

L6 do thanh ly cae khoan dftutu tai chinh

. _L6ehenhJ~eh!igia phat siIlll trongkYL6 ehenh l~ehcy gia do danh gia l~i s6 du cu6ikY0\1' phOng gilim gia chling khoan kinh doanh va t6n th~t dftutu

C~i_phi tai ehinh kMc

32

6 thang dAunam2014

VND

898.457.797.328

181.052.271

898.638.849.599

6 thang ddu nam

2014

VNO

872.451.999.129

(21.536.438.544)

850.915.560.585

6 thang dAunam2014

VND

1.550.235.487

100.000.000

2.146.067.900

135.564.800

484.518.358

93.252.613

4.509.639.158

CONG TY CO PHAN T!p BoANTHEP TIEN LEN

G4A, Khu ph5 4, Phuong Tan Hi~p,

TMnh ph5 Bien Hba, Tinh D6ng Nai

Bao cao tal chinh rieng

KY k€ toan illngay 01/0112015 d€n ngay30106/2015

23 . CHI PHi BAN HANG

6 thang dAu nam 6 thang dAunam

2015 2014

VND VND

56.557.058 86.755.581

2.978.152.071 2.311.816.305

786.022.569 862.251.503

2.515.596.6l3 3.364.559.540

2.369.906.191 2.295.297.162

8.706.234.502 8.920.680.091

Chi phi nguyen lieu, v~t li~u

Chi phi nhan cong

Chi phi khau hao tai san c5 dinh

Chi phi dich vu mua ngoai

Chi phi khac bing ti~n

24 . CHI PHi QUAN LV DOANH NGHI~P

6 thang dAu narn 6 thang dAunam

2015 2014

VND VND

Chi phi nguyen lieu, v~t li~u 303.529.627 62.617.272

Chi phi nhan cong 2.322.046.773 2.013.202.707

Chi phi khau hao tai san c5 dinh 930.540.360 946.593.401

Thu~, phi, l~ phi 8.000.000 9.000.000

Chi phi dich vu mua ngoai 1.064.676.851 1.061.361.150

Chi phi khac bing ti~n 215.448.196 591.255.360

4.844.241.807 4.684.029.890~~-,,105

. THU NH!P KHAc:..----

25 -0"'<':; \~6 thang dAu nam 6 thang dAunam ~'"\\\\\~\~~

2015 2014 ~~G'f-\t.~VND VND ' c

Thu nh~pillnhuong ban, thanh 19tai san c5 dinh 5.610.000.000 272.727.2731A~'

~Thu nhap khac 2.149.551.583 2.288.590.444 ~

7.759.551.583 2.561.317.717

33

CONG TY CO pHAN T~P DOA.N THEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,

Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao cao tai chinh rleng

Ky k€ toan tir ngay01/0112015 d€n ngay30106/2015

26 . CHI PHi THUE THU NH~ DOANH NGmtP HI.E;NHA.NH6 thang ddu nam 6 thang ddu nam

2015 2014

VND VND

5.502.664.172 31.514.811.602

3.740.413.453 4.084.079.265

3.740.413.453 4.082.893.392

1.185.873

(283.000.000) (440.588.782)

(283.000.000) (135.564.800)

(305.023.982)

8.960.077.624 35.158.302.085

1.971.217.077 7.734.826.459

(705.758) 20.166.871.547

(864.365.924) (16.248.863.581)

1.106.145.395 11.652.834.425

T6ng 1Q'inhuan k€ toan tnroc thu€

Cac khoan di6u ehinh tang

Chi phi khong hap l¢

- L6 danh gialai ngoai t¢cu6i kY

Cac khoan di6u ehinh giam

csttsc,19'inhudnduac chia

- Liii ddnh gia lai ngoai t¢ cu6i kY

Thu nhap tinh thu€ TNDN

Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh (thu~ su§t 22%)=========:i::::::::::::=,=

Thu€ thu nhap doanh nghiep phai n(lp d~ukyThu€ thu nhap doanh nghiep da n(lp trongky

Thu~ TNDN phai nQp cu8iky

27 . CHI PHI sAN XUAT KINH DOANH THEO YEU TO

Heat d(lngcuacong ty chu y€u la hoat d(lng thuong mai, vi v~y Congty khong thuy€t minh chi phi san xuAt kinhdoanh thee y€u t6, do da thuy€t minh cae y€u t6 eua chi phiban hang va chi phi quanly doanh nghi~p tl,liThuy€t

minh s823 va Thuy6t minh s624.

34

CONG TY CO pRAN T ~P f)oANTHEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai

Bao clio tal chinh rleng

Ky k€ toan ill ngay 01/0112015 d€n ngay30106/2015

28 . CONG CV TAl CHiNH

Cac loaicong cu tai chinh cua Cong ty bao g6m:

Gia tri s6 k€ toan

30106/2015 OlIO 112015

Gia goc Dl,TphOng Gia g6c Dl,TphOng

VND VND VND VNDTal san tili chinh

Tien va cac khoannrong duong tienPhai thu khachhang,phai thu khac

Cac khoancho vay

D~u illngan han

75.645.224.931 103.237.874.216

95.031.637.183 (4.192.381.291) 196.008.960.069 (4.192.381.291)

8.239.575.613

23.739.407.816 (3.919.282.461)

8.683.906.788

21.581.093.216 (2.777.669.251)

202.655.845.543 (8.111.663.752) 329.511.834.289 (6.970.050.542)

Gia tr] s6 k€toan

30106/2015 01101/2015

VND VNDNQ"phai tra tili chinh

Vay va noPhai tra nguoi ban, phai tra khac

386.363.083.651

82.265.044.271

449.077.736.047

71.681.480.949

468.628.127.922 520.759.216.996

Hi san tai chinh va no phai tra tai chinh chua duoc danh gia lai thea gia tri hQ"PIy tai ngay k€t thucky k€ toan doThong nr210/20Q9/TT -BTC. va cac quy dinh hien hanh yeu cAu trlnh bay Bao cao tai chinh va thuy€t minh thongtin d6i voi cong C\l tai chinh nhung khong dua ra cac huang dfut tuong duong cho vi~c danh gili va ghi nh~ giatri hQ"PIy cua cac tai san tai chinh va ng phai tra tai chinh, ngo~itrir cac khoan trich I~p dl,Tphong ng phai thu khodoi va dl,TphOng giam gia cac khoan d~u tu chUng khoan dll.dugc neu chi ti€t t~i cac Thuy€t minh lien quan.

Quan Iy rui ro tili chfnh

Rui ro tai chinh cua Congty bao gbm rui ro thi truang, rui ro tin d\lng va rui ro thanh khoan. Congty dll.xay dl,Tngh~ th6ng ki~m soat nhAm dam bao Sl,Tcan bing(J muc hQ"PIy gifta chi phi rui ro pMt sinh va chi phi quan Iy rui rooBan T6ng Giam df,c Congty co trach nhi~m thea doi quytrlnh quan Iy rui ro d~ dam bao sl! can bing hQ"P1ygiftarui ro va ki~m soat rui roo

Rui TOthi tTU'bng

-Ho~t dQngkinh doanh cua Congty sl! cM y€u chiu rui ro khi co Sl,Tthay d6i ve gia,tY gia h6i doai va HiisuAt.

Rui ro ve gia:

~Qng ty chiu rlii ro v€ gia cua cac congC\l v6n pMt sinhill cac khoan dAu tu c6 phi€u ng~n h~n va dai h~ do tinhkhong ch~c ch~n v€ gia tuong 1ai cua c6 phi€u dAu tu. Cac khoan dAu tu c6 phi€u dai h~n dugc n~m gift vui m\lcdich chi€n lugc lau dai, t~i thoo di~m k€t thuc niim tai chinh Congty chua co k€ ho~ch ban cac khoan dAutu nay.

35

CONG TY CO pHAN T~P DoAN THEP TIEN LEN

G4A, Khu ph6 4, PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tinh f)6ng Nai

Bao cao tai chinh rleng

KY k8 toan til ngay 01101/2015 d8n ngay30106/2015

Rui ro v~cy gia h6i doai:

Cong ty chiu rui ro v~cy gia do gia tr] hop Iy cua cac lu6ng tien trong wong lai cua m9t cong cu tai chlnh se bien

d9ng thea nhtrng thay d6i cuacy gia ngoai t~ khi cac khoan vay, doanh thu va chi phi cua Congty diroc thuc hien

bang don vi ti~n t~ khac voi d6ng Vi~t Nam.

Rui ro v~ !iii sufit:

Cong ty chiu rui ro ve lai sufit do gia tri hoply cua cac luong ti~n trong wong lai cua m9t cong cu tai chinh se

bien d9ng thea nhtrng thay d6i cua lai sufit thi tnrong khi Congty co phat sinh cac khoan ti~n gui co ho~c khongc6 kY h~n, cac khoan vay va nQ'chiu lai sufit tha n6i. Congty quan Iy rtii ro lai sufit b~ng each philn tich tinh hinh

c~nh tranh tren thi truOng d~ co duQ'c cac lai sufit co IQ'icho ml,lcdich cua Congty.

Riii ro tin dl!ng

Rtii ro tin d\lng la rtii ro rna mQt ben tham gia trong mQt cong C\ltai chinh ho~c hqp d6ng khong co kha nangthlJchi~n dUQ'cnghiaV\l ctia minh d~n d8n t6n thfit vS tai chinh cho Congty. Cong ty co eac rui ro tin d\lngtir ho~t

d9ng san xudt kinh doanh (cM y8u d6i v&i cac khoan phai thu khach hang) va ho~t d9ng tai chinh (bao g6m ti~n

gui ngan hang, cho vay va cac cong Cl,ltai chinh khac).

Tu 1 nam Tren 1 nam

tra xu6ng d~n 5 nam

VND VND

T,i ngay30/06/2015

Ti~n va cac khoan 75.645.224.931

wong duong ti~n

Phili thu khach 90.839.255.892

hang, phili thu khac

Cac khoan cho vay 8.239.575.613

f)~u w ngin h~ 19.820.125.355

194.544.181.791

T,i ngay 0110112015

Tien va cac khoan 103.237.874.216

tuong duong ti~n

Phili thu khach 191.816.578.778

hang, phili thu khac

Cac khmin cho vay 8.683.906.788

f)~u w ngin h;;tn 18.803.423.965

322.541.783.747

Tren 5 nam CQng

VND VND

75.645.224.931

90.839.255.892

8.239.575.613

19.820.125.355

194.544.181. 791

103.237.874.216

191.816.578.778

8.683.906.788

18.803.423.965 .~

-------:~322.541. 783. 747 .HHIEM H\ru lI»

') \o(\'E\.1 TO~1

T~

~

36

CONG TY coPHAN T~P f)oAN THEP TIEN LEN

G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 BienHoa, Tinh D6ng Nai

Bao cao tai chinh rieng

Ky k~ toan til ngay 0110112015 d~nngay 30106/2015

Rul TO thanh khoiin

Rui ro thanh khoanla rui ro Cong ty g~p kh6 khan khi thuc hiencac nghiavu tai ehinh do thieu von. Rui ro thanh

khoan ella Cong ty chuy~u phat sinh til viec cac tai san taiehinh va no phai tra taiehinh e6cac thai di@mdao hankhac nhau.

Thoi hanthanh toan cua cac khoan no phai tra taichinh dua tren cac khoanthanh toan dir ki~n thea hop d6ng

(tren cosadong ti~n ella cac khoan goc) nhu sau:

re Inarn Tren 1namtraxu6ng d~n 5nam

VND VND

T~i ngay 30/06/2015

Vay va no 386.363.083.651

Phai tra nguoi ban, 82.265.044.271phai tra khac

468.628.127.922

T~i ngay 0110112015

Vay va ng 449.077.736.047

Phai tra nguai ban, 71.681.480.949

phai tra khac

520.759.216.996

Tren 5nam Cong

VND VND

386.363.083.651

82.265.044.271

468.628.127.922

449.077.736.047

71.681.<t8Q.949

520.759.216.996

Cong ty cho rfutg mue dQ t~p trung rIli ro d6i vui vi~e tra ng Ia c6 th€ ki€m soat duge. Cong ty c6 kha nang thanh

tom cae khoan nQ'd~n h~til dong ti~ntil hOl;J.tdQng kinh doanh va ti~n thutil cae tai san tai ehlnh dao h~.

29 . THONG TIN KHAc

Theo Nghj quy~t D~i hQi d6ng c6 dong thuOng nien s620/20 15INQ-DHCD ngay 19 thang 04 nam 2015, Dl;J.ihQid6ng c6 dong da nhat tri thOng qua phuang an phat hanh tang v6n d€ b6 sung v6n luu dQng nh~mrna rQng hOl;J.t

dQng kinh doanh . 86 IUQ'Uge6 phArrpMt hanh Ia 8.068.569 e6 phArrtuang (rug 80.685.690.000 d6ng. V6n di~u I~sau khi pMt hanh Ia 887.542.590.000 d6ng. Thai di€m phat hanh d\l' ki~n se dugc th\l'e hi~n trong quy 3 nam

2015.

Cling thea Nghj quy~t nay, trong nam 2015 va 2016 Congty se phat hanh trai phi~u ehuy@nd6i d@tang v6n di~u

I~. T6ng kh6i IUQ'llgpMt hanh d\l' ki€n la 1.500.000 trai phi€u tuang duang gia trj pMt hanh la 150.000.000.000

d6ng. V6n thu duQ'ctil pMt hanh trai phi~u chuy€n d6i se duQ'c phan b6 sir d\lIlg d~u tu xay d\l'Ugkhu djehV\l,

thuang ml;J.iAn Phuuc, huy~n Long Thanh, tinh D6ng Nai va b6 sung v6n luu dQng ph\lCV\l ho~t dQng kinhdoanh. Muc lai sufit trai phi€u c6 djnh tra sau d\l' ki~ntil 6%/namd~n 7,5%lnamva trai phi€u se duQ'c chuy€n d6i

thanh c6 phieu sau 12 tMng k€til ngay trai phieu c6 hi~u l\l'c.

Ngoai ra Cong ty cling se pMt hanh trai phi~u khong chuy€n d6i tang v6n di~u I~. Kh6i IUQ'Ugphat banh d\l' ki€nla 1.500.000 trai pheu tuang duang gia trj phat hanh la 150.000.000.000 d6ng. Muc Uii sUdt trai phi€u c6 dinh tra

sau d\l' kientil 6%/namden 7,5o/oIn1\m.

37

CONG TY CO pRAN T!p f)OAN THEP TltN LEN

G4A, Khu ph6 4,PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tinh :E>6ngNai

Bao cao tai chinh rleng

KY k€ toan tic ngay 0110112015 d€nngay 30106/2015

30 • NHU'NG strKI~N PHAT SINH SAU NGAY KET THUC KY KE ToAN

Khong coS\I' kien trong y€u naoxay ra sau ngay kSt thuckY k€ toan doi hoi diroc di@uchinh hay cong b6 tren Bao

cao tai chtnh rieng,

31 . BAo cAo BO PH~N

Heat dQng thirong mai chiem tren 90%tY trong toan bQ hoat dQng cua Congty va chu y€u di~n ra tren lanh th6

Viet Nam, do do Congty khong l~p bao cao be)phan thea linhV\fC kinh doanh va khuV\fC dia JY·

32 . NGm~p VT) VA so nITV6I cAc BEN LIEN QUAN

ssdu voi cac ben lien quan tai ngay k€t thuckY kS toan:

M6i guanM 30106/2015 01/01/2015

VND VNDTra truce cho ngu()'i ban

Cong ty C6 phfrn Thep Bic Nam Congty lien k€t 8.741.025.242

Phiii thu khac

Cong ty TNHH San xuftt va Congty con 208.243.500 3.719.095.709

Thuong m~i :E>~iPMc

Cong ty TNHH Thep Tay Nguyen Congty con 259.924.026 1.495.551.247

Cong ty TNHH MQt thanh vien Congty con 6.732.633.661 6.732.633.661

Thep PMc Ti~n

Cong ty cll phAn Thep Bic Nam Cong ty lien k€t 280.679.200 2.113.463.058 4Khach hang .rng trwc tiin bang

~Cong ty TNHH San xuat va Cong ty con 15.233.021.903 .' cO

Thuong m~i :E>~iPMc TR~CHN

Phai tra khac nANGCong ty TNHH San xuftt va Congty con 2.150.605.857

~Thuong m~i :E>~iPMc

Cong ty TNHH MQt thanh vien Congty con 80.184.471 70.184.471

Thep Phuc Ti~n

Cong ty TNHH PMc Ti€n Hai Phbng Cong ty con gian 10.000.000 10.000.000

ti€p

6ng Nguy~n M~ Ha CM tich H:E>QT 13.953.692.000 5.094.330.000

Ba Ph~m Thj H6ng T6ng Giam :E>6c 4.519.341.500 4.519.341.500

Giao dieh v6'i cae ben lien quan khac nhu sau:6 thang dAu nam 6 thang dAunam

2015 2014

VND VNDThu nh~p cua Ban Tbng GiAm d6c va HQi dbng Quantri 1.339.317.113 1.131.132.211

38

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