Upload
others
View
1
Download
0
Embed Size (px)
Citation preview
n
t6ng c6ng ty bAu tuva phat trlsn cong nghi$p
BAOCAOTAICHINHc6ng tytnhh mOtthAnh vin cAptnoAt NUdc
M6l TROClNG BlNH DUONGCho nam tai chi'nh kel (hue ng^y 31/12/2014(d3 ducjc ki^m todn)
02-03
04-05
06-41
06-09
1011-12
13-41
42-43
thuquAnlV
TlNH TUAN THUbAo cAo cua kiUm toAn viIin dOC lap vt
H^ THONG Kl^M SOAt N0I BObAo cAo cua ki^m toAn vien DOC lap vt
Thuyit minh B4o cdo tii chink
Bdo cdo lini chuy^n ti^n t^
Bio cdo kit quit host dijng Idnh doanh
Bimg caj] d6i kj loSn
Bdo cdo tii diinh da ditpc ki^m tofci
B&o c^o cua Ki^m to^n vin d^c l$p v b^o c^o tAi cMnh
BaocdocOaBanGiamddc
PHANIV
PHANin
PHANII
BAO CAO C(IA Kl^M TOAN VliN D0C LP V*BAO CAO TAl CHINH
NOI DUNG
COng fy TNHH M^t thanh vtOn Clip thodt niWrc M6i trtrfmg Blnh DmnigS6 11, DuOng Ngd Van Tri, TMnh ph6 Thu DSu MOt, Tinh Binh Duong
Ki^m so^t vien ciia Cflng ty 1A BA Duong Anh Thu
KIEM TO AN Vl^^N
Cflng ty TNHH H3ng Ki^m toAn AASC dfi th\tc hin ki^m toAn cAc BAo cAo tai chlnh cho Cflng ty.
C6NG B6 TRACH NHl^M CtA BAN GIAM ©6C B6l v^fl BAO CAO TAI CHlNH
Ban GiAm doc Cflng ty chin trAch nhi|m v vi^c l^p BAo cAo tai chinh phan Anh trang th\rc, hyp ly tinh hinh hogt dflng,ket qua hoat dflng kinh doanh vi tinh hinh luu chuy^n tiSn tfl cua Cflng ty trong nSm. Trong quA trinh l^i Bao cAo tai
chinh, Ban GiAm dflc Cflng ty cam ket d3 tuSn thfl cAc yflu c^u sau:
-XSy d^ng vA duy tri kiflm soAt nfli bfl mA Ban GiAm d6c vA Ban quAn trj Cflng ty xAc djnh la c^n thi^̂ t dfl dAm Mo choviflc lflp va trinh bAy bAo cAo tai chfnh khflng cfln sai sflt trpng yeu do gian Ifln hoc do nhAm lln;
-Lya chpn cAc chlnh sAch kfl toAn thfch hyp vA ap dung cAc chinh sAch nAy mflt cAch nMt quAn;
-Dua ra cac dAnh gia vA dy doAn hyp 1̂ ^ vA than tr^ng;-Nflu rfl cAc chuin myc kfl toAn duyc Ap dung cfl duoc tuan thA hay khflng, cfl nhOng Ap dung sai Iflch tryng yflu d^̂ n
mtic c^n phAi cflng bo vA giAi thich trong bAo cAo tai chinh hay khflng;
Phfl Giim d6cPhfl Giam dflc
Ph6Gi^nd6cPhfl Giam d6cPhfl Giam d6cGiamd6c
; d9 diflu hdnh cflng ty t
Thanh viflnTh^̂ nh vi$nChfl tjch
Ba Nguyen Thj Thu VSn
6ng Duong HoAng SonOng H6 Van Thflng
6ng Ngfl Van LuiOngLflVanGfln
Ong Nguy^n Van Thî ^n
Cac thanh vien cua Ban Giam d6t
6ngUVanG6n6ng Duong Ho^ng SonOng Nguyen V3n Thifln
BAO CAO CUA BAN GIAM >6C
Ban GiAm d6c Cflng ty TNHH Mfll thAnh vifti Cip thoAt ninSc M6i tnrflng Binh Duong (sau dAy gyi tat 1A "C6ng ty")trinh bay Bao cAo cua minh vA Bao cao tAi chlnh cua Cflng ty cho nAm tai chlnh ket th6c ngay 31/12/2014.
CdNGTY
Cflng ty TNHH Mflt thanh vien C^p thoAt nude Mfli truflng Blnh Duong duyc chuyn dSi ti Doanh nghi^p Nha nudeho^t dfli^ cong Ich sang Cflng ty TNHH Mflt thanh vi&i theo Quy^t djnh 7547/QD-UBND ngAy 21 thAng 12 n&m 2005cua Uy ban NMn d&i tinh Blnh Duong. N9m 2010, Cflng ty du^e chuy^n dii th^nh cflng ty th&nh vien cua T6i^ Cong tyD^u tu v^ PhAt trien Cflng nghi^p theo Quyt djnh s6 1609/Ĉ )-UBND ngAy 04 th^ng 06 n^m 2010 cua Uy ban NhSn
dSn tinh Binh Duong.
•Dy sfl chlnh aia Cflng ty t^i s6 U, Dudng Ngfl Van Tri, ThAnh ph6 Thfl E)^u M^^ Tinh Binh Duong.
HOI B6NG THANH Vl^^N, BAN GlAlW B6C VA BAN iOfeM SOAT
Cac th^nh vien cua Hfli dflng Th^nh vifln trong n^tn vA t̂ i ngAy l^p bao cao nay bao gfltn:
Cflng ty TNHH Mflt thAnh vin C^p thoAt notitt M6i trirtng Blnh DinmgS6 11, Dirdng Ngfl Van Trj, ThAnh Ph6 Thu DAu Mflt, Tinh Binh Duong
Nguylfl Van Thiln
GiAmdflcBlnh Duong, ngay 20 thing 03 nSm 2015
-Lp vA trinh bky cAc bAo cAo tAi chfnh trfn ca so tuSn thii cAc Chu^n myc ke toAn, Chi d$ k^ toin doanh nghi^p ViftNam vk ckc quy djnh M$n h^nh c^ li^n quail d6n vi^c lp v^ trinh b^y BSo cdo tM chinh;
-L^p cac b^o cko tk\ chfnh dya tren ca s& ho^t d^ng kinh doanh liSn t^c, trir truin^ hyp khdng thS cho rSng C6ng ty
sS tî p tyc hoyt d^ng kinh doanh.
Ban Gim d6c CSng ty ^km bka rSng cdc s^ k^ todn diryc luu gift de ph^n 4nh tinh hinh t4i chfnh ciia Cflng ty, v^i miicd^ trung thyc, hyp ly tai bat cii thbi dim nko vk dam bao rdng Bdo cho thi chinh tudn thii chc quy dyih hi^n hhnh cda
Nhh nude. Bong th&i cd frhch nhim trong vic bao dhm an toan thi san cua Cflng ty vk thyc hi^n chc bin phhp thich
hyp 6k ngan ch^n, phht hin cic hanh vi gian ln vk cAc vi ph^m khAc.
Ban GiAm d6c Cflng ty cam kflt r^ng BAo cSo tAi chinh da phan Anh tnmg thyc vA hyp ^^ tinh hinh tAi chfnh ciia Cong tytyi thoi diem ngAy 31 thAng 12 nAm 2014, k^^t qua hoat dflng kinh doanh va tinh hinh luu chuyfln ti^^n tfl cho nhm tAi chinhkt thiic cimg ngAy, phu hyp vdi ChuAn myc, Che dfl kfl toAn doanh nghiflp Viflt Nam vA tuAn thu cAc quy djnh hiyn hAnh
cfl lifln quan d^n vifc IAp vA trinh bAy BAo cAo tAi chinh.
C6ng ty TNHH M^t thAnh vi&n ^p thoAt mr^c M8i tnrflng Blnh DwmgS6 11, Buflng Ngfl VAn Trj, ThAnh pho Thii DSu Mflt, Tinh Blnh Duong
T: (84) 43824 1990 I F: (84) 4 3825 3973 I 1 Le Phung Hieu, Hanoi, Vietnam a mmbr of Q
Kinh gfri:Ban Cmin doe
Cdng ty TNHH M< thinh viSn Cap thoit mr^c Moi Iririrng Blnh Duong
Chiing tdi da kilm total BAo cio tAi chinh kim theo ciia Cdng ty TNHH Mpt thAnh viln Cdp thoit nudeMfli trudng Binh Duong dupe lip ngAy 20 thing 03 nim 2015, tir trang 6 d^n trang 41, bao glm: BAng
cin doi ke toan tgi ngAy 31 thing 12 nim 2014, Bio cio kit qui hoyt d^ng kinh doanh, Bio cao luu
chuyln tien tp cho nSm tii chlnh kit thiic cing ngiy vi Ban Thuylt minh bio cio tii chlnh.
Trdch nhi^^n cua Ban Gidm Sc
Ban Cjiira d^e Cdng ty chiu trich ntii|m vl vi|c lip vA trlnh biy bio cio tii chinh phu hpp vdi Chuinmuc kl loin, Chi dO kl toin doanh nglii|p Vt^t Nam va eie quy dinh phip ^^ c6 liln quan din vic lipvA trhih bay bio cio tAi chinh vi chiu trAch nhi^m vl kilm soAt npi bp ma Ban Giim die xac djnli la can
thilt Sk dam bio cho vi^c l^p vA trlnh bAy bio cio tAi chinh khdng c6 sai sdt tr^ng ylu do gian l^n hocnhamlan.
Trdch nhi^m ciia Kiem todn vidn
Trach nhi?m ciia chiing t6i li dua ra •
Phgm Anh Tuan
Ki6m toAn viSn
Giay cluing nli$n dSng k^ hAnh nghikiim toan si: 0777-2013-002-1
CAt Thi HAPhd Ting GiAm docGiiy chtmg nhyn ddng ky hAnh nghikiim toAn si: 0725-2013-002-1
HdNQi, ngqy3t thdng03 ndm 2015
An AASC
y kiin cua kiim todn vien
Theo y kiin ciia chiing toi, BAo cAo tAi chinh d5 phAn Anh tmng thyc vA hyp 1y, tr^̂ n cAc khia cynh tryng yiu tinh hinh t5i
chinh ciia Cong ty TNHH MOtthAnh viSn C5p thoat nude MSi Uudng Binh Duong tyingAy 31 thAng 12n5m2OI4, cungnhu kit qua hoyt dyng kinh doanh vA tinli hlnh luu chuyen ti^^n t cho n5m tAi chfnh k^t thiic uiing ng^y, phu hyp v6i
Chuan myc ki toiin, Ch dy k^ lo^n doanh nghi^p Vi^t Nam va c^c quy d|nh ph^p ly c6 li&i quan d^n vi^c lap v5 trtnhb5y bao cAo tAi chinh.
Vandkc^nnh&nmifnH
CAc thii tyc kiem toAn d5 thyc hin chl nham myc dich dua ra y ki^n kiem todn v BAo cdo tai chinh cua C6ng ty TNHIIMyt thdnh viSn C^p thoAt nude Moi trubng Blnh Duong md kh6ng bao gbm ede thd tuc ki^m toAn theo yen cau cua
Chuln myc Kiem toAn Vi^t Nam so 1000 - Kiem toan BAo cAo quy^ toAn v6n dk tu hoan thanh. Do do, so li|u H^n
quan den khoan myc Chi phi dk tu xSy dyng co bAn d& dang va Tai sAn c6 djiili yen BAo cAo tAi chfnh co th6 thay ddisau khi duyc ki^^m tra, kiim toAn theo cAc quy djnh ciia NhA nude ve quyet toAn dy An dk tu xdy dyng co ban hoAn
thAnh.
V&ndikhdc
BAo cAo nAy 13p trong khudn khi cu^c kiim toAn bAo cAo tAi chfnh cua Dy An "Clip nude vA Nude thAi DO thf, chinhki myc dfch cung cAp thong tin cho Ngan hang Tlii gidi, Ban quan ly Dy An PhAt triin Hy tkg K^ thuat va cac b^n
lien quan khAc trong khuon khi hyp ding kiem toAn ky vdi Ban QuAn 1^ Dy An.
36.583.608.197
7.084.900.962
84.580.442
5.832.078.486
49.585.168.087
139.551.101.848
139.551.101.848
(7.408.149.265)
27.106.377.237
152.857.912.670
145.734.823.388
318.290.964.030
19.000.000.000
19.000.000.000
108.000.000.000
66.589.529.481
174.589.529.481
701.016.763.446
VND01/01/2014
40.695.868.094
22.158.514.930
276.838.245
8.606.445.560
71.737.666.829
238.389.039.129
238.389.039.129
(7.941.057.730)76.101.148.575
192.278.949.453
164.604.386.857
425.043.427.155
209.540.000.000
209.540.000.000
43.500.000.000
118.084.837.666
161.984.837.666
1.106.294.970.779
VND31/12/2014
109
8
7
65
4
3
inhuylt
BANG CAN B6l Ki TOANTft ngt^ 31 Ihdng 12 nim 2014
Mi si TAl SAN
100A.TAISANNGANHAN
1101. Ti^n vi cic khoin lucmg duong li^n
111l.Tiln1122. Cickhointuongduongliln
120B. Cic khoin aia tir tii chfnh ngin hgn121I.D^utunganhgn
130m. Cic khoin phii thu ngin hgn
131l.Phiithukhichhing1322. Tri mrOc cho ngulri bin1355. Cic kboin phii thu khic1396.Duph6ngphaithunganh3nkh6ddi()
140IV. Hing l?in kho1411. Hing tin kho
190V. Tii sin ngin ban khic1511. Chi phi tritruOc ngin ban
1522. ThuiGTGTdupckhSutrii1543. Thulvi cic khoin phii thu Nhi nude158S.Tiisinnginhankhic
Bio cio til diinhnSmtiichinh kit thicngiy 31/12/2014
COng ty TNHH M$t think viSn Clp thoit nude M6i tnrimg Blnh DuwngS^ 11, Bubng Ng6 Van Trj, Thanh phi Till) Dlu M6h Tinh Binh Duong
5.160.831.214.755
13.176.262.921
13.176.262.921
(1.968.854.166)4.568.854.166
97.980.771.048
100.580.771.048
1.726.185.637.342
(5.838.723.853)65.076.784.753
59.238.060.300
(927.548.922.596)3.488.182.642.294
2.560.633.719.698
4.346.057.417.340
4.459.814.451.309
VND01/01/2014
6.574.927.004.977
16.433.628.521
16.433.628.521
-
-
392.609.409.787
392.609.409.787
1.983.796.674.048
(6650.505.4S6/
65.726.727.653
58.476.216.167
(1.206.388514.384)4.223.704.620.059
3.017.316.105.675
5.059.588.995.890
5.468.632.034.198
VND31/12/2014
15
14
13
12
11
minh
Thuya
TONG CONG TAi SAN
1. Chi phi trA trudc dAi hanV. TAi sin dAi hn khAc
dAihiin(')
4. Dp phdng giAm giA d^u tu tAi chlnh3. BktudAihsnkhAc
2. Diu tu vAo c6ng ty lidn kk, li^n doanhIV. CAc khoAn dAu tir tAi chfnh dAi h?n
4. Chi phi ray dung co ban dd dang
- Gid trihaomonlvyki (*/-Ngvylngid
3.TAisanc6dinhv6hinh
• Gid trihaomdn Ivy kl
5.160.831.214.755
145.080.972.345
1.391.495.672
146.472.468.017
15.822.465.546
1.157.251.883.291
1.173.074.348.837
29.148.128.461
105.733.012.352
6.985.609.970
422.700.820.284
1.737.641.919.904
1.884.114.387.921
670.535.161.046
1.852.915.316.573
2.523.450.477.619
18.087.724.207
721.431.893
78.637.031.716
6.213.241.338
12.260.765.080
87.698.525.206
6.332.962.266
182.111.187.977
361.203.479.532
753.266.349.215
3^76.716.826.834
VND01/01/2014
6.574.927.004.977
154.399.351.834
656.106.813
155.055.458.647
17.261.000
1.261.366.319.713
1.261.383.576.875
42.821.188.911
5.896.344.792
896.307.149.116
2.206.408.259.694
2^61.463.718.341
834.250.332.615
2.361.660.830.307
3.195.911.162.922
21.488.255.142
2.326.400.010
144.344.258.074
36.066.288.532
33.149.710.484
20.232.693.760
9.001.341.376
210.482.016.992
540.461.159.344
1.017.552.123.714
4.213.463.286.636
VND31/12/2014
23
2221
201918
17
16
minh
Thuy^t
440 tONG CONG NGU6N V6N
433 3.Ngu6nldnhphldahliihtliaiihTSCB432 2.Ngu6nkinhphi430 n. Ngu^n kinh phi vO cdc quf khdc
- Nguon vSn ddu tu xdy dimg cdng trlnh
- Ngu^n v8n ung ngau sdch
421 H.Ngu6nv6ndautirXDCB418 8. Quy dp ph6ng tai chinh
417 7. Quy d4u tir phat tri^n416 6.Ch6lihl^clitJgiah6i(lo4i411 1. v6nd^uwcilacliasOhttu410 L \fin chA sd- hOu
400 B.V6NCH0S©H0tJ
334 4. Vayvan^daihan333 3.Phaitr4daihonkliac330 11. N^ Oil han
323 H.QuJkhenthu4ngph0cl(ri320 10. Do phdng phai tr^ ngSn b^n
319 9. racklioaiiphaitr.i. phaiinlpnganhiUikUc316 6.Chiphlph4itri315 5. PhOi tr^ ngir^i lao OQng314 4. Tllu^v^c^ckho^^npliOillOpNMnilOc313 3. NguMmuatrati^nbrrOc
312 2.PMitringii6ib4n
311 1. Vay v^ n
blin
g 03 Him 2015
205,6010.119,70
01/01/2014
i4P7,S210.380.02
31/12/2014minh
Thuyft
5. Ngoai 1^ cic lo?i
-USD
-EUR
CAC CHt TIEU NGOAI BANG CAN 6l K& TOANTgi ngiy 31 thing 12 aim 2014
CHl TltO
B^o c^o tbi chfnh1/12/2014
Cbng ty TNHH M jl th&nh vlen < :Sp limit tiirfc Mil tnrtmg Blub DiningSill, Duimg Ng6 Van Trj, TMnh pho ThO Dju Mpt, Tinh Binh Duong
ngTiVbn
2015
99.741.118.871
24383.472.682
124.124.591.553
4.010394.580
5.389.034.478
9399.429.058
120.114.196.973
26.844.136.021
80.970.356.034
49.477.194.684
66.246.295.665
22.405.284.826
271.769.699.867
519.078.056.506
790.847.756373
790.847.756373
VND
142 737 296 369
22.916.212.089
165.653.508.458
3.646.274.533
4.741.005.679
8387.280.212
162.007.233.925
47.631.213.967
97.630.610.138
57.669373.007
56328.067.295
56100.505.108
307.496.620.217
667.428.813303
974.925.433.520
974.925.433.520
VND
3031
2829
2627
01 1. Duanh thu b^n Mng
vb cung cap djch vo
103. Doanh thu thnln b^n hing
\k cung cap djch vp
114. Gib v6n hhng b^n20S. Lpl nhiiSn g^p vi bin bhng
vb cung cap djch vp
216. Doanh thu hop! ddng tbi chinh227. Chi phi tbi chinh23- Trong do: Chi phi IM vay
248. Chi phi bin tibng259. Chi phi qubn ly doanh nghi^P
3010. Lpl nhubn ihuSn lie hoal dpng kinh doanh
31ll.Thunhbpkhdc3212.Chiphikhac
4013. Lpi nhun khbc
5014. Ting Ipd nhuSn ki tubn tnrftc thue
51lS.ChiphithuiTNDNhifnhbnh
6017. Lpi nhubn san thui TNDN
Tbuyitminh
Mb si CHl Tito
COng ty TNHH Mit thbnh vibn Cip thobt nude M6i tnrtmg Blnh DmrngBbo cbu iki chfnhSill,Bu6ngNg6VbnTri, Thanh phi Thu Diu Mpt, Tinh Binh Duongnan tbi chinh kit thOc ngby 31/12/2014
BAO CAO KtT QUA HOT BQNG KINH DOANH
N&m 2014
103.940.853.995
608.182.357.935
(473.377.751.742)
405.340.164.107
270.535.557.914
(2.600.000.000)
2.191.904.452
16.809.520.165
(628.309.585.465)
(28.000.000.000)20.000.000.000
405.094.000
(637.116.104.082)
(6.883.059.358)
(53.907.812.689)
(20.633.544.662)5.187.484.922
(19.041.482.031)
326.910.275.353
(19.393.116.952)
63.706.693.251
3.933.926.052
232.345.278.773
(12.360.243.272)
3.148.049.842
(22.793.684.760)49.477.194.684
373.941.186.820
124.124.501.553
VNDNam 2013
(13.0O4.691.S15)
1.025.737.416.606
(654.713.660.648)
785.601.774.643
414.578.018.685
(295.963.837.586)9.334.660.152
27.672.397.587
(1.430.414.214.686)
(209.540.000.000)19.000.000.000
155.170.000
(981.072.604.839)
(6.031.732.674)(56.264.109.703)(50.117.052.937)
304.868.312
(30.436.588.284)631.S07.748.22S
(107.947.416.330)(75.464.852.226)
525.554.092.297
11 ;12 265.813.S2S.000(1.411.834.101)
26 (22.281.257.469)(33.233.575.122)
27 57.669.873.007
432.210.S39.773
916S.6S3.S0S.45I
mini. VND
Thuy^t Nam 2014
233. Ti^n chi cho vay, mua cc c6ng cp n^ cfla don vj kh^c
244. Tien thu h&i cho vay, ban l^i cac cdng cp ngr cha don
vjkhic255. Ti^n chi dtu tu g6p v6n vao don vi kh^c266. Tign thu h6i d^u tu gdp v6n vao don vj khac277. Tî n thu lai cho vay, c6 t^re v^ l^ri nhu^n dupe chia
30Lieu chuyin tiin thu&n tit ho^ dpng Su tu
m. LUU CHUY^^N TlN TU HOAT DONG TAI CHINH311. Tî n thu tit phat hanh c6 phi^u, nhn v6n gdp cfia
chfi sd h^u333. Tien vay ng^n h^n, dai h^n nh^n dupe
344. Ti^i chi tra up g6c vay
40 Luu chuyin tiin thu&n tit ho&t OQng tai chinh
50 Luu chuyin tiin thu&n trong nSm
22 2. TiSn thu ttr thanh 1^, nhu^ng bin TSCD va c4c iM san
II. LUTJ CHU YtN Til* HOAT DONG DAU TU"21 1. Ti^n chi d^ mua sSm, x8y d^n^ TSCD va cac t^i sSn
-Ui/lo ch^nh l̂ ch t^ gii h6i dofii chua thvc hi^n-LSi/lo tr hoai dng diu tu
-ChiphflSivay3.Li?inhu6ntithoaita$ngkinhdoanhtru&c
thay Si win liru d$itg-Tang^giam cdc khoan phai thu
-Tang'gi&m h^ng t6n kho
-Tang/giam cac kho^n phai t^^
(kh6ng kl lai vay phai Ua, thu^ TNDN phai n^p)
-TSng/giam chi phi tr^ trade-Ti&iiaivaydStra
-Thug thu nh^P doanh nghi^p dS n$p-Tin thu khac tCr ho^t dpng kinh doanh
-Tign chi kMc cho ho^t dpng kinh doanh
Luu chuyen tiin thu&n tie hogt ^^ng kinh doanh
- Khiu hao tM s^n c6 djnh
1.LUtf CHUY^^N Tl^^N TU HO AT BQNG KINH DOANH01 1. Lgi nhujkn tru&c thui
2.Biiu chinh cho etc kho&n
BAO CAO LtfU CHUY^^N TlfcN T^JVgm 201^
Bflo c^o tti chinhn3m tai chinh kltthiic ng&y 31/12/2014
Cdng ty TNHH Mt th^nh vien C&p thoflt nudt: Mfii trutfng Blnh DuongSd 11, Bubng Ng6 Van Trj, Th^nh ph6 Thu D^u M$t, Tinh Binh Duong
70.632.216.342
16.459.144
174.509.S29.48160Tiin vi tinrag dinmg ti^ diiu nimh hudngc6athayd6itygiih6i doii quy d6i ngogi t^
Bio can tii cliinl]
nam tii chlnhkfe th^ ngiy 31/12/201^Cong ty TNHH M^t thinh vitn Cap tboit nu*c MOi IrinVng Binli Duong
S6 11, Duimg Ng6 Vto Tri, Thanh ph6 Thu Dk Mpt, Tinh Blnh Duong
Cftng ty TNHH Mijt think vien Cap thodt note M6i trirtrog Binh DuongBdo cdo tdi chinhS6 11, Dir^mg Ngo Van Trj, Thanh ph6 Thu DSu M^t, Tinh Binh DuongnSm tdi chinh kt thtc ngay 31/12/2014
THUYtT MINH BAo CAO TA1 CHiNH
N&m 2014
1 . TH6NG TIN CHUNG
Hlnh thin: sfr hfhi v6n
C6ng ty TNHH M
-XI nghi^p dp nude Khu Li6n Hyp;
-Xi nghi|p Cdng trinh B6 thi;-XI nghi^p Cap nude Tin Uy^n;-Xfnghi^pXdl^nudcthiiThuDluMOt
Hoat d^ng kinh doanh cia cic don vj tr^̂ n duyc thyc hin theo cic nhi^m vy cua Cdng ty giao 14 hoyt dOng Sin xultvi kinh doanh nude, Xiy lip, Xd 1^ ric, Djch vy dd thj...
Ngoii ra, Cdng ty cdn cd mOt si Ban Quin 1^ dy in v4 XI nghi$p khai thic thiiy lyi. Cic don vj niy ho^t d^ngkhong vi myc ti^u lyi nhufn vi khdng phit sinh doanh thu chi phi.Cic Ban Quin ly Dy in hoyt d$ng blng nguln Cdng ty, nguln von vay, nguln vi^n try vi nguln ngin sich dl thychi^n cic dy in dau tu xiy dyng; XI nghî p khai thic Thuy lyi hoyt d^ng bang nguln Ngan sich clp vi nguln vlnciia Cong ty vdi hoat d^ng chinh li nyo v^t k^nh muong thuy lyi.Si liu cic don vj nay cung duyc c^ng gOp trong Bio cio tii chlnh cOa Cdng ty. Chi tilt bao glm:
PonvjBja cbi-Ban Quin ty Dy in Nbi miy nudeSo 11 Ng6 VSn Trj, Thu Diu M^t, Blnh Duong
Tin Hip;-Ban Quaniydy in Clp nude vivSi 11 Ngd VSn Trj, Thd Dfiu M$t, Binh Duong
sinh Nam Thu Diu M^t (ADB);-Ban Quin ^^ dy in dp thoit nudesi 11 Ngd VSn Trj, Thii Dlu M^t, Binh Duong
M8i trudng;-Ban Quin ty dy in Cii thifn MdiSi 11 Ngd VSn Trj, Thd Dlu M$t, Binh Duoi^
trudng nude Nam Binh Duong;-Xi nghilp Quin ty Khai thic ThdySi 11 Ngd Vto Trj, Thii Diu M^t, Binh Duong
lyi.
Thdng tin vl ede cdng ty lidn kit vi dlu tu khic cia Cdng ty: xem chi tilt tyi Thuylt minh si 14.
2 . CH BQ VA CHlNH SACH K& TOAN AP DVNG TA1 CONG TY
2.1 . Ky kl toin, dun vj lien ty su (tying trong k! toin
K^ ke toin nim cua Cdng ty bit dlu tir ngiy 01/01 vi kit thiic vio ngiy 31/12 hing n^m.Don vj tiln t sU dung trong ghi chep ke toin li ding Vi|t Nam (VND).
C6ng ty TNHH M$t think vidn Clp thoit nude Moi trudng Blnh DuongBio cio tii chfnhSi 11, Budng Ng6 Vfln Trj, Thinh phi Thii Dlu Myt, Tinh Binh Duongnam tii chlnh kit thdc ngiy 31/12/2014
-Djch vy phSn rich, dinh gii chit luyng nude, m6i trudng;-San xult v^t li^u xiy dyng;-Cung ling lao d^ng tym thdi, Cung ling v4 quin ty nguln lao d^ng;
-Djch vy hi try giio dye;-Vyn tii hing hda blng 6 tfi chuydn dyng;-Thi c6ng dudng d^y trung, hy thl, trym biln dp 3 5KV, h thing chilu sing cdng c$ng;-Djch vy nao v^t cong rSnh, bl phlt, hiit him clu, nia dubng;
-Bin buOn hoa vi cdy;-Sin xult ph^n compost
C6ng ty cd cic don vj thinh vi^n d^ dupe ting hyp trfin Bio cio tM chinh niy, bao glm:
-Van phdng C6ng ty;
-XI nghi^p Clp nude Di An;-Xf nghi^p Cip nude ThO dlu M^t;-XI nghi^p Tu vln Chp thoit nude;
-Xinghi?pXd^^ chit thai;
CSng ty TNHH M$t think vi@n Clp thoit nir^^e M6i trnOng Blnh DutrngB^o cio tii chfnhSi 11, Baimg NgO van Trj, Thinh phi Thii Dau MOt, Tinh Binh Duongnim tii chinh k^t thtic ngiy 31/12/2014
2.2 . Chufin myc vi Ch^ dO kl toin ip dyng
C^^ ^̂
CSng ty TNHH Mt thdnh viSn ^p thodt niric M6i truing Blnh DmnigB&o cdo tdi cbinhSi 11, BuPngNgi VSn Trj, Thdith pho Thu Dlu Mpt, Tinh Blnh Duongndm tdi chfnh kit thuc ngay 31/12/2014
Dp phing np phdi thu kh6 dii du^e trlch 13p cbo tCmg fchodn phdi thu khd d6i can ci vdo tu6i np qud h^n cia cdckhodn np ho$c dp kiln muc tin thlt c6 thl xdy ra.
2.7. Hing tin kho
Hdng tin kho dupe tfnh theo gid glc. Truing hpp gid tri thuAn c
Cdng ty TNHH M$t thdnh vien dp thodt nu^^c M6i tririmg Blnh DutragBdo cdo t&i chfnhSo 11, Bu^ng Ng6 Van Tri, Thdnh phfi Thd Ddu M^t, Tinh Blnh Dirongndm til chlnh kit thiic ngdy 31/12/2014
Dy ph6ng gidm gid dlu tir du^e l^p vdo th&i dilm cu6i nftm Id s6 chfinh Ich gifta gid gle ctia cdc khodn dlu tudupe hych todn tr^n s6 kl toan ldn hem gia tri thj tru^ng ho^c gi^ tri hyp ly cua chiing tyi th^n diem l^p d^ ph6ng.
-Bli vdi cac khoan dlu tir chiing khodn: nlu chiing khodn da dupe nidm yet thl gia trj thj trudng dupe tinh theogia giao djch blnh qu3n tyi ngdy trich ldp du phbng tidn SP Giao djch Chiing khodn HI Ni (HNX) hoi-tc giaddng cua tai ngay trich Idp dp phdng tr^̂ n SP Giao djch Chiing khoan Thanh php HP Chi Mhih (HOSE); neuchPng khoan chua dupe ni^m ylt tr^n thj truPng chung khoan thi gia trj thj truPng dupe xkc dinh theo gia giao
djch binh qu^n trPn thj truPng giao djch ciia e^e c6ng ty dpi chiing chua niPm ygt (UPCom) t^i ng^y lp dpphPng hoc gia trung binh trSn co sp gia giao djch dupe cung cap t6i thi^u bPi ba cong ty chiing khoan tai thPidi^m lap dp pbPng. TruPng hpp khflng th^ xac djnh dupe gia thi trupng cda chiing khoan thi Cong ty khong trichlp dp phPng giam gid chiing khodn. )6i vPi chung khoan ni^m y^t bj hiy giao djch, ngPng giao djch k Kr ngdygiao djch thii s^u trP di thl gia trj thi truPng la gia trj sP sdeh t^i ngay l|p bang cdn doi ke toan g^i nh^̂ t
-D6i vPi ede khodn d4u tu ddi ban vdo t^ chiic kinh te: miic trich I$p dp phPng dupe xdc djnh dpa vdo bdo cdo tdichinh tpi thpi diSm trich l^tp dp phPng ciia IP chtic kinh t^.
2.10. Chi phfdivay
Chi phi di vay dupe ghi nh^n vdo chi phi sdn xult, kinh doanh trong n3m khi phdt sinh, tru chi phi di vay lidn quantrue ti^p d^n viPc d^u tu xdy dpng hoijc san xuat tdi san do dang dupe tinh vdo gid trj cua tai san d6 (dupe von hod)khi c6 du ede dilu ki^n quy djnh trong Chuibi mpc K^ todn Vi^t Nam s6 16 "Chi phi di vay".
Chi phi di vay lt^̂ n quan trpc tiSp den vi^c dau tu xay dpng ho^c sdn xu^t tdi s^n dP dang c3n cP thPi gian dd ddi(tren 12 thang) de cP the dua vao si dpng theo mpc dich djnh truPc bo^e ban thi dupe tinh vdo gid trj c^a tdi sdn d6(dupe v6n hod), bao g6m ede khoan 1^i ti^n vay, phdn b^ ede khoan chiet khau hohc php trpi khi phdt hdnh trdiphiSu, ede khodn chi phi pbp phdt sinh lin quan tPi qud trinh 1dm thil tpc vay.
2.11 . Chi phi trd trirPc
Cdc chi phi trd truPc chi lin quan d^i chi phi sdn xult kinh doanh cua nipt ndm tdi chinh hohc m6t cbu ky kinhdoanh dupe ghi nhpn la chi phi trd truPc ngdn han vd dupe tinh vdo chi phi sdn xu^t kinh doanh trong ndm tai chinh.
Cdc chi phi dd phdt sinh trong ndm tdi chinh nhung li^n quan d^n kgt qud hopt dpng sdn xudt kinh doanh cua nht^unien d^ kl todn dupe hpch toan vdo chi phi tra trudc ddi hpn de phdn bo dan vdo ket qud hoat dpng kinh doanh trong
cdc nidn d k^ todn sau.
Vi^c tinh vd phdn b6 chi phi trd trudc ddi hpn vdo chi phi sdn xult kinh doanh titng ky h^ch todn dupe can cit vdotinh chat, miic d^ tirng lopi chi phi dS chpn phuong phdp vd tieu thiic phdn b6 hpp ty. Chi phi trd trudc dupe phdnb6 ddn vdo chi phi sdn xuat kinh doanh theo phuong phdp dudng thdng.
2.12. Chi phfphdi tri
Cdc khoan chi phi thyc t^ chua phdt sinh nhung dupe trich tnrdc vdo chi phi san xult, kinh doanh trong kty d^ ddmbdo khi chi phi phdt sinh thyc tS khdng gdy dt bi^n cho chi phi sdn xult kinh doanh tren co so ddm bdo nguydn tiephii hop giiia doanh thu vd chi phi. Khi cdc cbi phi d6 phdt sinh, n^u cd chdnh Ifch vdi s6 da trich, kfi todn tiln hdnhghi bo sung ho$c ghi giam chi phi tuong ung vdi phan chenh l^ch.
2.13 . Cdc khodn dy phdng phdi trd
Gid trj dupe ghi nh$n cua mpt khodn dy phong phdi tra la gid trj dupe udc tinh hpp ly nhlt v6 khodn ti^n s6 phdi chid^ thanh todn nghia vy np hin tyi tyi ngdy k^t thiic ky ke todn ndm.
Chi nhOng khoan chi phi lien quan din khoan dy phdng phdi tra da lyp ban diu mdi dupe bii dip blng khodn dyphbng phdi tra do.
2.15. Cdc nghifp vV bdng ngo?i t^
Cdc nghipp vp phdt sinh bang ede don vi tiSn tf khdc vdi don vj ti^n t^ kk todn ctta COng ty (VND) dupe h^ch todntheo ty gid giao djch vdo ngdy phdt sinh nghigp vu. Tai ngdy kit thue ky kl todn, cdc khodn myc tiin t^ (tiln mat,
tien giii, tien dang chuyen, np phdi thu, np phdi trd khdng bao g^m cdc khodn Ngufri tnua ling trade vd ^^ng 1radccho ngudi bdn, Doanh thu nhdn trade^ cd gic ngoai t| dupe ddnh gia lyi theo ty gid mua vdo ciia ngdn hdng tbuong
myi noi Cdng ty md tdi khodn cdng bd tai thdi dilm Idp Bdo cdo tdi chinh. Tit cd cdc khodn chenh lch ty gid thyc tephdt sinh trong ndm vd chenh l|ch do ddnh gid lai sd du cdc khodn myc tien t| cd gdc ngoai t cudi n9m dupe hach
todn vdo kit qud ho^t dpng kinh doanh ciia ndm tdi chinh.
2.16. Ghi nh$n chi phi Itnrng
Chi phi luong cila Cdng ty dupe xdc djnh theo Thdng tu 18/2013/TT-BLDTBXH vd Thdng tu 19/2013/TT-BLDTBXH ngdy 09/09/2013. Qu^ luong ndm 2013 vd 2014 ciia C6ng ^^ vdi sd tidn Idn lupt Id 98.309.926.269VND vd 134.080.921.440 VND vfin chua dupe quylt todn.
2.17. Ghi nh|n doanh thu
Doanh thu bdn hdngDoanh thu bdn hdng dupe ghi nhn khi ddng thdi thda mdn cdc dilu ki^n sau:-Phin ldn nii ro vd lpi ich gin iidn vdi quydn sd httu sdn phdm ho^c hdng hda dd dupe chuyln giao cho ngudi
-Cdng ty khdng cdn nim gitt quyin quan ly hdng hda nhu ngudi so httu hdng hda hodc quyln kilm sodt hdng hda;-Doanh thu dupe xdc djnh tuong doi chic chin;
Cdng ty dd thu dupe hodc sS thu dupe lpi ich kinh ti tir giao djch bdn hdng;
-Xdc djnh dupe chi phi lien quan den giao djch bdn hdng.
V6n d^u tu ciia chil sd httu dupe ghi nhn theo s6 v6n thpc gdp cila chii sd httu.
V6n kh^c cda chd sd httu dupe ghi theo gid trj cdn l^i gitta gid trj hpp ly cua ede tdi sdn md doanh nghi^p dupe edeto chiic, ca nhan khdc t|ng, bi6u sau khi trir (-) ede khodn thu^ phdi n^p (niu cd) lin quan den ede tdi sdn dupe t^̂ ng,
bieu ndy; vd khodn bo sung tu ket qud ho^t dpng kinh doanh.
Lpi nhudn sau thud chua phdn ph^i Id so lpi nhu^n ttr ede ho^t dgng cua doanh nghi^p sau khi trir (-) ede khodn diluchinh do dp dpng hdi t6 thay s6i chinh sdeh kk todn vd di^u chinh h^^ t6 sai s6t trpng yeu cua ede ndm trade. Tundm 2013, lpi nhudn sau thue chua phan ph6i dupe phdn ph^i Lheo ede quy djnh ^ii Th6ng tu s^ 220/2013^TT-BTCngdy 31/12/2013 cila BO Tdi chinh hudng din thi hanh Ngh; djnh so 71/2013/ND-CP ngdy 11/07/2013 eiia Chinhphu \k ddu tu von nhd nude vdo doanh nghip vd qudn I^ tdi chinh ddi vdi doanh nghi^p do nhd nude nim gitt 100%von dieu 1|.
Khodn chenh l?ch gifta s6 dp phdng phdl trd da lp d ky ke todn trade chua S& dpng hit Idn hon s6 d^ phdng phditrd ldp d lty b^o cdo dupe hodn nhdp ghi gidm chi phi san xuit, kinh doanh trong ky trtt khodn chdnh l|ch Idn honcua khoan dp phdng phdi trd vi bao hanh cdng trinh xSy lip dupe hodn nhdp vdo thu nh^p khic trong k^.
Cdng ty TNHH Mt th&nh vien Cip thodt nirdc Mdi trirfmg Blnh DmmgB^o cdo tai chfnh
S6 11, Budng Ngd Van Trj, Thdnh ph^ TM Dili Mt, Tinh Binh Duongn2m tdi chinh kit thiic ngdy 31/12/2014
CSng ty TNHH M$t thAnh vieti Cap thoAt nude Mdi trirdng Binh DirongBAo cAo tAi chfnhS6 11, BudngNgd VAn Trj, ThAnh ph6 Thu DSu M&t, Tinh Blnh DuongnAm tAi chinh kit thtc ngAy 31/I2/20I4
Doanh thu cung cap djch vyDoanh thu cung c&p dich vy duyc ghi nhSn khi kit quA cua giao djch 66 duyc xAc djnh m^t cAch d^ng tin cfiy.Tnrdng h^p viyc cung cip dich vy liin quan din nhiiu k^ thl doanh thu duyc ghi nh^n trong k^ theo kit quA phincdng viic d3 hoAn thAnh vao ngAy lp Bang cAn doi ki toAn cita ky dd. Kit qua cua giao djch cung cSp djch vy duycxAc djnh khi thda mSn cac dieu ki^n sau:-Doanh thu duyc x^c djnh tuong doi chic chin;-C6 khA nAng thu duyc lyi ich kinh ti Kr giao djch cung cip djch vy dd;-XAc djnh duyc phJin cflng vic dA hoAn thAnh vAo ngAy lp BAng cAn doi ki toin;-XAc djnh diryc chi phi phdt sinh cho giao djch vA chi phi di hoan thAnh giao djch cung cip djch vy dd.
Phin cdng vi^c cung cip djch vy da hoAn thAnh duyc xAc djnh theo phucmg phAp dAnh giA cdng vic hoAn thAnh.
Doanh thu hgp ddngxay dungPhin cdng vi$c hoAn thAnh eta hyp d6ng xfiy dymg lAm ca sd xAc djnh doanh thu duyc xAc djnh theo phuong phApdAnh giA phin cdng vic ^ hoAn thAnh vA duyc khAch hAng chip nhjin.
Doanh thu hoat d$ng tai chlnhDoanh thu phAt sinh tit tiin 13i, tiin bAn quyen, co tuc, lyi nhuAn duyc chia vA cAc khoAn doanh thu hoat d^ng tAi
chinh khAc duyc ghi nhAn khi thda mAn dong thdi hai (2) diiu ki^n sau:-C6 kha nAng thu duyc lyi ich kinh ti tu giao djch dd;-Doanh thu duyc xAc djnh tuong ddi chic chin.
Co tuc, lyi nhuyn duyc chia duyc ghi nhyn khi Cdng ty duyc quyin nh^n c tuc ho$c duyc quyin nb$n lyi nhu^n ttrvic gdp vin.
2.18. Ghi nhAn chi phi tAi chinh
CAc khoAn chi phi duyc ghi nh^in vAo.chi phi tAi chinh gom:-Chi phi ho$c cAc khoan lo lien quan den cAc ho^t d^ng diu tu tAi chinh;
-Chi phi di vay von;-CAc khoAn Id do thay d6i ty giA hdi doAi eta cAc nghi^p vy phAt sinh liin quan din ngo^i t;-Dy phong giam giA diu tu chtng khoAn.
CAc khoAn tr^n duyc ghi nh^n theo ting si phAt sinh trong ky, khdng bt tr^ vdi doanh thu hoyt d-Jng tAi chinh.
2.19. CAc khoan thul
Thus hi^^hdnhTAi sAn thui vA cAc khoAn thui phAi ndp cho nAm hifn hAnh vA ede n5m trudrc duyc xAc djnh bing sd tiin dy kiinphai ndp cho (hoc duyc thu hdi tCr) cu quan thui, dya tren CAc mtc thui suit va cAc luAt thui cd hi|u lye din ngAy
kit thtc ky tinh thui nAm.
Tt nAm 2014, Cdng ty duyc hiring thui suit thui thu nhAp doanh nghiip uu dai 10% trin thu nhSp chju thui tt hoytdyng xA hyi hda theo Thdng tu 78/2014/TT-BTC ngay 18/06/2014 eta By TAi chinh. Phan thu lih^p cdn lyi Ap dungthui suit 22%.
2.20. CAc bin lien quan
CAc doanh nghiip, tryc tiip hay giAn tiip qua m$t ho^c nhiiu trung gian, cd quyen kilm soAt Cdng ty ho^c chju sykiim sodt eta Cdng ty, hoAc cung chung sy kiim soAt vdi Cdng ty, bao gim ca cdng ty m?, cdng ty con vA edng tylidn kit 1A cac bin liin quan. CAc bin liin kit, cac cA nhan tryc tiep ho^c giAn tiip nAm quyin biiu quyet cua Cdng
ty mA cd anh hucmg dAng ki ddi vdi Cdng ty, nhtng nhan sy quAn ly chu chdl cua Cdng ty, nhttng thanh viin mAtthiit trong gia dlnh eta cAc cA nhSn nAy hoSc cAc bin lien kit nay ho^c nhttng cdng ty liin kit vdi cac cA nhAn nAy
cQng duyc coi la ben liin quan.
VND
173.847.453
1.305.916.662
580.318.603
4.076.752.206
341.359.486
353.290.278
510.429.500
950.000.000
2.037.870.000
VND
336.511.739
1.864.984.514
580.318.603
1.033.134.047
877.005.718
1.840.712.500
248.429.500
2.037.870.000
Bio hilm x% h î, thlt nghi^pVt tu xult cho muon • C6ng ty Xiy dtmg si 5Vt tu tam ihig thi cfing cong trlnh
T^irt ing tiln thi c6ng cSng trinh
Phai thu 13i cho vayPhai thu vl lii tiln guiPhai thu cic khoin ho trg nMn vi^nChi phi mua thilt bi xu^ng nude ddng chai chua quylt toin
Phii thu tiln chi h^ mua phuong tin v^ln tai cho c6ng ty Cl
phan Xfiy D^ng S6 5
(*) T^i ngiy 31 thing 12 nim 2014, cic khoin tiln guri c6 ky h^n ttr 3 thing den 6 thing vdi ting si tiln179.000.000.000 VND dirge giW t^i cic ngSn hang thucng m?i, 13i suit tir 5,3%/nSm din 7,9%/nim.
5 . CAC KHOAN PHAl THU NGAN HAN KHAC
19.000.000.000
19.000.000.000
1.000.000.000
15.000.000.000
3.000.000.000
209.540.000.000
179.000.000.000
20.000.000.000
2.500.000.000
5.000.000.000
3.040.000.000
Dlu tu ngln han khic-Tien gui co ^j> h^n trin 3 th^ng (*)
-Cho vay Cong ty TNHH TMDVSdng HuSn-Cho vay Cong ly TNHH Dai Phu Th^nh
-Cho vay C6ng ty TNHH Thiit bj nhiet Ddng Tdm-Cho vay Cong ty Cdph^n tdi chi Vql li^u xanh
-Cho vay Cong ty TNHH Qî nh Phuc
-Cho vay nhan viin trong Cong ty
(•) T^i ng^y 31 thing 12 nim 2014, s6 dir cic khoin tuong throng tiln 1i cic khoin tiln g^i c6 k^ hgn t(r 01 thingd^i 3 thing vdi t^ng s6 tiln 43.500.000.000 VND du^c g^i t^i cic ngSn hing thucmg mai, ISi suit t^ 4,3%/nflm den
5,3%/nSm.
4 . CAC KHOAN DAU T\f TAl CHiNH NGAN H^N
174.589.529.481161.584.837.666
1.735.316.228
64.854.213.253
108.000.000.000
1.442.526.274
116.642.311.392
43.500.000.000
Tiln m^tTiSn gui ngfin h^ngC^c kho^n tuc^ig dirong tiln
(tiln giK c6 k^ h^n kh6ng qu^ 03 thing) (*)
Trong vic xem xit t(mg mli quan h cha cic Wn li&i quan, din chii ^ tdi b^n chit cua m6i quan h^ chft khdng chl
hinh thiic phip ty cua cic quan h^ d6.
3 . TlN VA CAC KHOAN TlTONG BlSOSG TlN
Bio cio thi chfnh
m thi chinh k^t thfo ngiy 31/12/2014C6ng ty TNHH M^t thinh vien Clp thofit nirtic M8I trir&ng Blnh DirtragSi 11, Dirdng Ng6 Van Trj, Thanh phi Thu Dfin M^t, Tinh Binh Duong
1.195.094.722
467.008.208
3.419.439.498
750.536.058
469.815.166
2.974.256.268
1.089.384.265
COng cy dyng cu chh phfin b6Chi phi tra truOc - nude dbng chai Biwaae
ChiphibaohiimChi phi gia Cong Slia chtta
Chi phi chb phan bo khdc
(*) Trong chl phi s4n xuit kinh doanh dO dang cOa Cong ty dang ghi nhOn chi phi khiu hao ctia ede COng trinh chuamang lai doanh Ihu (Cong trinh dy an khu dan cu Chdnh Ngbla voi s6 khiu hao la 5.822.005.855 VND) va e^e Congtrinh cOng fch (COng fflnh Dy On thodt nude giai doan 2 v6i sfi khiu hao la 17.110.147.000 VND vh Cong trinh cM
thiin v| sinh vdi s6 khiu hao la 440.932.200 VND) vOi tdng SO tiln 23.373.085.055 VND. COng ty dang thyc hiOnlam vi^c vdi co quan cO thim quyin vi vi^c ghi nh^n chi phi khiu hao cua ede COng trinh cOng ich.
. CHI PHI TRA TRUttC NGAN HAN
139.551.101.848
119.127.644.306
43.194.662
19.714.137.713
544.958.078
121.167.089
238389.039.129
189.719.729.041
50.662.088
34.464.354.734
14.059.139.606
95.153.660
NguySn liu, v
C6ng CO, dung cu
Chi phi sin xuit kinh doanh Ait dang (*)Thanh phimHlnghoa
VNDVND31/12/201401/01/2014
(4J79261.991)(3.846.353.526)(2.920.459.480)(2.920.459.480)
(641.336.259)(641.336.259)
(7.941.057.730)(7.408.149.265)
7 . HANG T6N KHO
Phai thu Jthlch hangTin truOc cho ngutri ban
Phai thu khac
VNDVND
76.101.148.575 27.106.377.237 -i
1.776.552.638
285.645.000
3.641.528.480
5.591.374.474
6 . DV PHONG PHAI THU NGAN H^N KH6 6l
ling tik cho chc ci nhk l^i chc xi nghi^p d^ Ape hik mua
ditPhai thu tgi Khu lik hopPMi Oiu tien t^m img khlo sit c6ng trtoh v4 san l^p m^t bang-
BanCaithikPhai thu Trung TSm Ph^t Triln Qu^ Bit huy^ Bin Clt tik
ting thpc hik Du ^n Ho Phu6c H6aPhli thu ng9n slch vi von D^u hi xly d\mg co ban
Phai thu khlc
Bio do thi chfnhHim thi chfah kk th^c nghy 31/12/2014
COng ty TNHH M?t think viSn Cip thoit nttfc M6i trirfmg Blnh DinnigS6 11, BuOng NgO Vfin Tri, Thanh ph6 Thii Dau MOt, Tinh Binh Duong
VND
1.719.649.757.342
300.586.052.327
924.343.387
2.649.035.832
34.157.542.247
5.596.402.313
2.551.188.172
2.161.572.325
1.825.572.746
1.420.066.064
2.910.762.905
8.659.803.510
2.209.090.908
1.534.409.820
2.563.852.269
4.690.043.994
1.153.956.188
36.583.608.197
4.607.903.510
2.209.090.908
2.563.852.269
4.690.043.994
1.153.956.188
VND
1.977.260.794.048
252.479.457.726
924.343.287
2.563.837.937
34.157.542.247
1.974.333.002
975.733.500
434.652.904
40.695.868.094
40.666.916.83136.342.656.934 .8^
28.951.263240.951.263
XOy d^ng co* b^n dO* dang
- T^i vOn phbng Cong ty
Nkit m^^y nif&c DTAnCong trlnh HO racsO2
HO thOng Ihodl mroc ThjxSTuyin ting D300 Nam Tan Uyen
Mtfng iu&i cap nude Nam Tan Uyen ma rangTuyin cap nude D400 Khu ky ngM Singapore Ascendas
Tuyin cip nude DT475 Lai Thieu - UB xa Binh Nham
6ng gang Dl 000 bang 10 chd cOng KCN Nam Tin UyinTuyen Ong cap nude dpc c/uoc 10 1K Binh Thung din DTAn
10 Sit rac cOng nghiep sO 1 vh 2 cdng suit 2. OOOkg/hNhakho phai bitn - Khu xu ly chat thai tin Nam Binh Duong
Nhd diiu khiin 10 dit 2. OOOkg/hNha xudng trongtru sd Cong tyCac trpm trung chuyin rac -DAKLHxuly chit thai
Nang cap ma rang nha may Phudc VTnh
Ckm c^, k^ quy, k^ cuqc ngOn hon
11.TAlSANCOBJNHHttlHlNH
Xem chi Hit Phobic 1
12.tAisAnc6djnhv6h1nh
Xem chl ti^ Pho loc 2
13. CHI PHI XA Y DVNG CO BAN DO DANG
01/01/2014 4^
7.084.900.962
386.111.001
428.353.872
6.180.459.964
89.976.125
22.158.514.930
16.905.018.474
367.959.885
4.885.536.571
io . tAi sAn ngAn h^n khac
Thu^ giS tri gia tang
Thue thu nh^p doanh nghi$pThue thu nhp ck nh^n
Thue t^i nguyenha dt, ti^n diu^ dlt
Cfing ty TNHH Mt th&nh vien ^p tht^t nutfc M6i tru^ng Blnh DuongB^o cio f^i chfnhSO M,DudngNgd V3n Trj, Th^nh phi TbflDSuM^t, Tinh Binh DuongnSmt^i chfnh k^ thiic ngdy 31/12/2014
9 .THU^vACACKHOANFHAITHUNHANU'dC
1.983.796.674.0481.726.185.637.342
+ Cong trinh cap nude Dau Tiing823.505.6111.468.552.584
+ C6ng trinh BixutyNhd may nude ThuDduMgt1.414.514.7181.414.514.718
+ Cdc cdng trinh tuyin ingcdpnude d.TDXAn2.497.340.9902.678.073.552
+ Cdc cdng trinh dudng giao thdng, tuyin cdp nudeMpPhudc3.114.151.6573.646.876.380
>pt2+ Cdc cong trinh tuyin 6ng cdp nude KCN Mp Phudc 32.321.268.6122.554.653.370
+ Tuyin cdp nude D600, 500 Pham Nggc Thgch ndi thdnh phi8.457.300.8134.414.735.511
mdi Binh Duemg (Khu lien hpp)+ Tuyin cdp nude DT741 dogn tit 14 14 din trudng THNdng-3.198.521.132
Lam+ Tuyin ing nude khuv^c Ho Phudc Hoa-2.341.000.000
+ Thi cdng xdy dung nha xudng tren khu ddt tit vj trt cdng C• -7.860.33 7.042
din hit tudng rao NMNDTAn+ TuyinD90, 200-DT747Btitngd4MiiuOngCiidincdu2.060.281.4782.052.207.906
KhdnhVdn+ Ldp d^t M thing dng Idng Lamen tdi ft-png cao HMHDTAn-1.778.400.000
+ Ldp d^t H thing sue khi va khudy tr^n NMN DTAn-949.200.000+ Dudng D4O0 nii liin tuyin Mj> Phudc Tan VanvdDT 743-1.115.428.745
+ Cat tgo ong cdng nghc tit be trpn - biphdn ung tit hi si2.012.178.1721.128.148.527phdng - bi chita, trang bj may thox khi
+ Cdng trinh nhd mdyphdn compost-XNXu ly chat thai2.081.268.2102.375.088.843
+ Cong trinh dong hi chon ldp so 2 - XNXu ly chdt thai•3.129.351.361
+ Cdng trinh Id gach-XNXu ly chdt thai8.640.650.8245.842.753.075
+ Cdng trinh kho chua va cdi tgo bi tr^n -XNXufy chdt thdi2.900.770.3012.861.104.790
+ Cdng trinh m&y bam rdc-XNXuly chdt thdi5.003.051.6111.596.364.060
+ Cdc cdng trinh khdc tgiXNXuly chdt thdi16.756.176.95411.693.119.125
+ Cdc cdng trinh doXi nghi^^xdy lip th^c hi^^ chua dupe phi86.691.093.455109.643.925.310duyit ngudn vdn ddu tu
+ Cdng trinh xdy dung nhd mdy nude Tdn Hi$p3.475.666.6663.475.666.666
+ Xdy dung try so cdng ty (Vanphdng 3) Hq'i Lien hi$p Phu nu1.968.949.062+ Xdy d^ngtuyin 6ngD300.150,DH4U dogn cdngKCNDdt5.705.306.457
Cuic din UBND xd Tdn Thanh+ Cdng trinh cdi tgo ing cu D20Q dudng DT743 - Phd Hda1.381.212.296
+ Cdng trinhxdy ldp dddangkhdc38.919.479.99348.360.386.950
-Tai BQL Dy ^i NM m^y nude T3n Hi$p267.834.754.952282.888.590.272
-Tai BQL Dy dn Cdp nude vd v sinh Nam Thu D^a M^t (ADB)209.668.242.541128.090.891.732-Tal BQL Dy an Cdp Unfit nude Mfli trudng779.900.309.351511.903.809.935
-T?i BQL Dy dn Cai thi^n Mdi tmdng nude Nam Binh Duong467.378.029.478496.180.413.076
Mua slim TSCB6.535.880.0006.535.880.000
-Quyen sir dyng
13.176.262.92116.433.628.S21Slducnlinim
VND
9.622.010.428
7.675.026.361
(4.120.773.868)
VND
13.176.262.921
12.668.846.432
(9.411.480.832)
Si du dlu nSm50tdng trong n3m
51da ket chuyen v3o chi phi SXKD trong n3m
(**) Trong 20% vln gdp v3o CSng ty Cl phln clp nude Ding Nai, 7,5% vln gdp 13 kho3n uy Me dlu tu tir CSngty Cl phln nude Thu Dlu M$t, chi tilt Thuylt minh so 21. Phln vln cdn l^i 13 til nguon vln Cong ty.
15 . CHI PHI TRA TRIT6C DAl H^N
CSng ty Co phln Dlu tu - X3y DyngChinhPhiiHdaCSng ty Cl phln Nude Thu Dlu M$t
CSng ty Cl phln tH chi V$t Li^u Xanh
CSng ty Cl phln cap nude Ding Nai
T^n cSng ty HSn k^t
(*) Trong nSm 2014, CSng ty
Thong tin chi tilt liln quan din ede khodn vay ng&n hang:-Khoan vay ng^n h^n tir Ngdn hang TMCP Cdng thuong Vi|t Nam - Chi nhdnh Binh Ducmg (Vietinbank) theo H^pdong tin dyng s6 142 80024/2014-HDTDHM/NHCT640-CTY CAP THOAT NU'ClC ngay 10/04/2014 va Van bansOra d6i, b6 sung Hyp dong tin dung so 14280024/2014-HDTD-SDBS01/NHCT640-CTY CAP THOAT NUOCngdy 10/04/2014 vdi h^n mtic tin dyng la 200.000.000.000 VND, thdi h^n duy tri h^n mtic den hit ngay02/04/2015; L3i suit va thdi han cho vay duyc quy dinh theo timg Gily nh^n ny nhung tli da khdng qua 06 thdng;S6 du g6c vay t^i thdi dilm 31/12/2014 la 98.590.934.621 VND; Khoan vay duyc bao dam bang ede tdi san theoHyp ddng the chip hdng hda sfl 13280190/HDTC ngdy 02/10/2013 va Hyp ding thl chip khodn phdi thu s614280024/HDTC ngdy 10/04/2014; Myc dich sii dyng dl bo sung vdn luu dng cho hoat d^ng dp nude sych, thugom xil ly rdc thdi, nude thdi, djch vy thi cdng xdy lip dudng Ing vd djch vy khde.
-Khoan vay ngln hyn tir Ngdn hang TMCP Dlu tu vk Pbdt triin Viyt Nam - Chi nhdnh Binh Ducmg (B1DV) theoHyp dong tin dyng sd 3/2014/83369/HDTD ngdy 22/12/2014; Thdi hyn vay 02 thdng kl tir ngdy rtt vln vay llndlu; L5i suit vay trong han 5%/n&m, Idi suit ny qud hyn blng 150% 13i suit vay trong hyn; Sd du gdc vay tat thdi
dilm 31/12/2014 Id 150.000.000.000 VND; Muc dich si> dyng dl bd sung tai chinh thieu hyt tym thdi thanh todnhodn vdn ngdn sach tinh ho try trong ndm tdi chinh. Khoan vay duyc bao dam blng bit ky bi^n phdp bdo dam ndosau day; Thl chip tdi sdn cda b€n vay Id Quyen qudn iy khai thdc ede h^ thing dp nude sach, ede nhd may san xult
nude; Ngnfln thu tiln nude cua Khu cdng nghi^p V1S1P I, IT vd ede khoan thu theo ede dy dn clp nude trong ede khucdng nglii|p; Bao ldnh ciia b^n thd ba; Toan bd so du tdi khoan tiln gdi blng VND vd ngoai td cua bdn vay tyi Ngan
hang vd ede T6 cbirc tin dung khde.
361.203.479.532
76.203.479.532
VND
285.000.000.000
285.000.000.000
85.000.000.000
100.000.000.000
100.000.000.000
13.176.262.921
VND
2.300.789.699
2.164.136.000
5.715.721.047
178.059.724
1.627.848.729
793.579.066
115.000.000
281.128.656
540.461.159.344
VND
456.984J22.642277.984.322.642
98.590.934.621
150.000.000.000
29.393.388.021
179.000.000.000
99.000.000.000
80.000.000.000
83.476.836.702
16.433.628.521
1.235.063.400
2.121.063.875
VND
4.422.273.532
2.164.136.000
4.140.064.155
1.557.448.493
793.579.066
Vayng^nh^n
Vay ngan hang-Ngan hang TMCP Cong thuang Vi?t Nam-Ngan hang TMCP Ddu ttr va Ph&t triin Vi^ Nar,
-Ngan h^ng TMCP Ngogi thmmg Vi$l Nam
Vay doi tu^ng khac-Quy DSu tu Ph&t triin tinh Binh Diamg
-Cong ty CP Nu&c Thu Dau Mgt
N? dhi ban din tinn tri(chi tilt xem Thuylt minh so 22)
Cdng cy dyng cy chd phdn b6Chi phi san ilp m^t blngChi phi sua chQa ldn TSCD chd phSn b^
Chi phi than lye nudeChiphithuedltChi phi Nha mdy Xft ly nude thai Bd Lya va trung tfim ddo tyoC6ng ty trudc hoat dng chd phSn blChi phi nghiln ctrii phuong phdp chi t^o bS tfingChi phi phu bat va ldp d$t dudng 6i^ ^ng t^ch nude mua
Chiphitratrudekhae
Trong dd chi tilt si dir culi n*m bao g^m:
Bdo cdo tdi chfnh
nam tdi chinh kit thdc ngdy 31/12/2014Cdng ty TNHH Mt thdnh vien Cap thodt mrdc Mdi trufrng Binh DirongS6 11, Duong Ngd Van Trj, Thanh phd Thu Diu Myt, Tinh Binh Duong
20.232.693.76087.698.525.206
Quy6t toin thu€ cda C6ng ty s5 chiu sy ki^m tra cua co quan thu^. Do vi^c ip dung luit vi cic qui dinh vk thu^ d^ivdi nhi^u loyi giao dich khic nhau c6 thi dupe giai thich theo nhi^u cich khic nhau, s6 thu^ dupe trinh bay tren Bio
cio tai chinh rieng cd the bj thay doi theo quyet djnh cua co quan thue.
Thue gii tri gia ting4.565.325.821Thui thu nhip doanh nghip-10.295.822.374
Cic loai thue khic (Thue nha thiu)9.536.653.87929.223.237.999
Cic khoin phi, 1 phi vi cic khoin phii ndp khic6.130.714.06048.179.464.833
C6ng ty TNHH Mt th&nh vien Cap thoit nude Moi tnrdng Binh DuongB^o cio t&i chinhSS 11, Ducmg Ngo Van Tri, Th^nh pho Thu Diu Mpt, Tinh Binh Ducmgn^m tii chinh kit thtlc ngiy 31/12/2014
-Kho&n vay ngin han tur Ngan hing TMCP Ngoyi thumig Vit Nam (Vietcombantc) - Chi nhdnh Binh Ducmg theoHpp ding tin dyng hyn mdc s6 050B14 ngiy 24/11/2014 vi Hpp d^ng tin dyng hyn mile s6 072B14 ngiy24/11/2014 vdi t6ng hyn mile tfn dyng li 200.000.000.000 VND, thin hgn rOt vfln t6i da din hit ngiy 31/03/2015;Lai suit cho vay trong hyn ^p dyng lai suit co djnh 6,4%/nim cho timg Giay nh$n np vdi thdi hyn tru d3i I^ 06 thingke tCr ngiy nit v6n; Thin h^n cho vay 06 thing; So du goc vay tyi thai diem 31/12/2014 I^ 29.393.388.021 VND;Khoin vay khong c6 tai sin dim bio dupe sir dpng de bi sung vdn lira dpng phpc vp ho^t d^ng sin xuat kinh doanh.
Thfing tin chi tiit li^n quan din cic khoin vay d^i tupng khic:-Khoan vay ngin h^n tir Quy Diu tu Phit trien tinh Binh Ducmg theo Hpp d^ng tin dpng ngin h^n s605/2014/HDTD-NH ngiy 12/05/2014; Thiri han cho vay 11 thing k tir ngiy nhin dupe khoin giai ngan d^u tiintheo Khi a t̂c nhin np; Lai suit cho vay hong han la 7%/nam, mile lai suit cho vay dupe di^u chinh theo timg l4n
giai ngan theo lai suit cho vay dupe Qu^ Diu tu Phit trien tinh Binh Duong cong b6; Si du g6c vay t^i thin diem
31/12/2014 li 48.000.000.000 VND; Khoin vay dupe bao dim bang ngu6n thu tir ho^t d^^tg kinh doanh nude, racvi cic khoin thu khic tir ngu^^i thu ti^n sil dyng nude cila Khu c6ng nghi^p Vit Nam Singapore (VSIP) trong n3m2014; Mpc dich s^ dyng d^ diu tu cic cong trinh, h^ng mpc tuyin 6ng cip nude theo ke ho^ch diu tu nim 2014 ciaC6ng ty.
-Khoin vay ngin h^n tr Qu^ Diu tu Phit triin tinh Binh Ducmg theo Hpp dong tfn dpng ngin h^n s^12/2014/HDTD-NH ngiy 16/12/2014; Thdi h^n cho vay til thing 12/2014 d^nngiy 30/11/2015; L5i suit cho vaytrong han la 7%/nim, mile lai suit cho vay dupe dieu chinh theo timg lin giii ngan theo lai suit cho vay dupe Qu^
Diu tu Phit trien tinh Binh Duong cfing bo; So du goc vay tpi thai diem 31/12/2014 li 51.000.000.000 VND;
Khoin vay dupe bio dim bang nguon thu tir hoat d^ng kinh doanh nude, ric vi cic khoin thu khic tir nguin thutiin stl dyng nude cila Khu c6ng nghi^p Vi^t Nam Singapore (VSIP) trong nSm 2015; Myc dich sil dyng d^ diu tucic cong trinh, hang myc tuyin 6ng cip nude theo ki hoach diu tu nftm 2015 cua Cong ty.
-Khoin vay ngin han tCr Cong ty CP Nude Thu Diu M^t theo Hpp d6ng thda thu^n cho mupn v&i ngiy 01/10/2014vdi ting s6 tiin vay t6i da li 200.000.000.000 VND; Thdi han cho vay la 10 thing ke tir ngiy 03/10/2014 din ngiy03/08/2015; L3i suit cho vay li 7,5%/nSm; S^ du g6c vay tai thdi diim 31/12/2014 li 80.000.000.000 VND; Khoinvay dupe bio dam bang toin bO gii trj v6n g6p co phin va ci tile dupe huong tir C6ng ty CP Nude TM DSu M^t;Myc dich sir dyng di phyc vy nhu cau hoat dpng sin xuat kinh doanh cua Cong ty.
17 .THUfcVACACKHOANPHAlNQPNHANirdC
Do phhng phai ha ngan han la chi phi trich cho nhftng cOng trinh da dti^C C6ng ty ghi nh^n doanh thu hong nhm.Ty Ig trich do phong la 5% trgn doanh thu.
78.637.031.716144.344.258.074
34.559.790.191
435.178.056
405.225.529
39.000.000
43.197.837.940
290.318.526
5.443.841.245
4.656.696.365
1.324.554.910
2.480.000.000
3.716.000.000
16.976.231.370
1.692.614.245
333.853.287
34.559.790.191
298.265.568
278.328.41770.000.000
109.137.873.898
239.0S6.526
• 5.443.841.245
4.627.156.487
1.324.554.910
2.000.000.000
66.814.377.098
3.716.000.000
17.282.401.370
1.801.471.493
373.613.612
1.300.000.000
4.215.371.157
20 .dVph^ngphAitrAngAnhan
Tai sin thita chit xiliyKinh phi c6ng dohnB^o lii&n xh li('i. Bio hicni y tc. Bio hiim th^ nghigp
Nh^n ky tpiy, ky cupc ngan h^nCio klioin phai tea, pMi ngp kliic
Phv cdp track nhi^m dip ^yPhai trb Cong ty Chinh Phi Hoa vi CTBuiltg Ong OiioVfttunhap mu^n cic dan vl
Vpttunhap thiea
Phai tra lien vay von khing tinh 1st
Lpi nhuin con lai phai npp ngin sich
Phai tra Cong ty Nam LongPhai tra tiin din bit giaiphdng m$t b^ng va tai djnh atede d^ anPhai tra Cong ty COphdn nu^e Thu Diu M0tLai tiin bao hanh cong trinh
Tiin boo idnh dry thinCic khoan phai trakhic
VNDVND
1.699.962.196
241.308.117
73.875.455
1.859.416.203
2.338.679.367
36.066.288.532
18.050.237.983
964.840.585
12.018.796.186
3.744.442.671
111.765.919
305.623.593
870.581.595
19 . CAC KHOAN PHAl TllA, PHAI NOP NGAN HAN KHAC
Trich budc chi phi xtl ly the thai cOng nghi^pTrich tnrdc Chi phi xe vSn chuy^n the
Chi phi trich tnidrc Ihttc hign c6ng trlnhChi phi lai vay phhi trhTrich tru^c chi phi Cham s6c cSy xtmh
Trich tnrdc chi phi hoa hdngChi phi trich truoc stra chita cdng trinh tbhy ipiChi phi phai ttl khhc
VND
18 . CHlPHlPHAITKA
Bio ego C4i chinhnSni thi chinh kit ihiic nghy 31/12/2014
COng ty TNHH M^t thanh vigil Clip thoit nu*c Mfii trirtrng Binh DuongS6 11, Duong Ng6 Van Trj, Thanh ph6 Thfl Dlu M$t, Tinh Binh Duong
Thdng tin chi tilt liln quan din cac khodn vay ddi h^n:Khodn vay cda Ngdn hdng TMCP Ngoyi thuong Vif t Nam (Vietcombank) - Chi nhdnh Binh Duong theo Hpp dongtin dung dp an dau tu phdt triln s6 027D14 ngay 27/11/2014; Thdi han cho vay 84 thdng kl ttr ngdy nit khodn vayd^u tiln, thdi gian an h^n Ud np gle Id 12 thdng; L3i suit cho vay dp dung lai suat c6 djnh 6,8%/nam Pong 12 thdngkl tit ngdy gidi ngdn ddu tiln nhung khong mugn hon ngdy 31/12/2015, trong thdi gian vay vln cdn lai dp dung laisuit dilu chinh bang lai suit buy d^ng till kifm 12 thdng trd lai sau do Vietcombank cdng b6 vdi bien d 1,9%/ndm;SO du gdc vay tpi thdi diem 31/12/2014 Id 84.000.000.000 VND, Pong dd no din han Pong n3m tdi id3.360.000.000 VND; Muc dich sil dyng dl diu ta mua cd phiiu cua Cdng ty CP Clp nude Ddng Nai; Khodn vay
dupe bdo ddm bang tdi sdn co phieu hinh thdnh Pong tuong lai tit nguin vln vay.
670.535.161.046
670.535.161.046
670.535.161.046
834.250.332.615
834.250.332.615
824.334.378.183
9.915.954.432
Vay ddi hynVay ngdn hdng
Vay d6i tupng khdc
(•) Khodn tifti dupe nhd tdi trp tr^c tilp gidi ngSn cho nhd cung clp. Tuy nhi^n Ngdn hdi^ Phdt triln chira th^c hi^nldm khl ubc np dii vdi Cong ty-
(••) Khodn ti^n nhdn gdp v6n tft C6ng ty C6 phdn Nude Th^ T>ka Mt dl th^c hi^n d^u tu vdo C6ng ty C6 ph^ndp nude D6ng Nai, t^ 1 sd hilu ciia Cong ty C6 phin Nude ThO D^u Mpt trong C6ng ty C6 phdn Cdp nude D6ngNai Id 7,5% v6n dilu I^. Cdng ty Co phan Nude ThO D^u M$t cd quyen vd nghla vv tuong dng vdi ph^n v6n gdpndy.
(•••) Khodn tiln nhdn tdi trp nhimg chua dupe ^y ban nhfin dfin tinh quylt todn tang gid tri tdi sdn, bdn giao cho
Cong ly dl ghi t&ng ngufin ngdn sdeh cap. Day Id ngu^n tdi trp theo Hifp djnh vay v6n giai do^n 1 vd 2 cho Dp dnCdi thifn M6i trudng nude Nam Binh Duong gifta Co Quan hpp tdc Qu6c tl Nhdt Bdn vd Chlnh phO nude C^ngHoa Xd hpi Chu nghia Vift Nam. Khodn vay ndy dupe chi trd bang ngufln v6n ng^n sdeh.
22 . VAY DAl HAN VA N
896.307.149.116100,00422.700.820.284100,00
Ting Cdng ty Dlu tu vd Phdt triin896.307.149.116100,00422.700.820.284100,00Cdng nghiyp
Cdng ty TNHH M0t thdnh vin Cip thodt nutfc Mfii tririmg Binh DuvngB^o cio t&i chfnhSi 11, Duong Ngd Van Trj, Thdnh phi TM Ddu M0t, Tinh Blnh Duongnam tdi chfnh kit thiic ngdy 31/12/2014
Khodn vay cua Ngdn hing TMCP C6ng thuong Vi$t Nam (Vietinbank) - CM nhdnh Blnh Duong theo Hop ding tindyng si 14280114/2014-HDTDDA/NHCT640-CTY CAP THOAT NUCfC ngdy 20/11/2014; Thdi hyn cho vay 84thing ki tit ngdy giai ngdn ddu tien; Ldl suit cho vay dp dung ISi suat ci djnh 6,8%/nam trong n^̂ m ddu tien, ddi vdi
thiri gian vay von cdn lyi lai sudt cho vay dupe diiuchinh03 thdngmdtldn; si dug6c vay tyi thin diim 31/12/2014li 67.500.000.000 VND, trong d6 np din hyn trong nSm tdi la 9.800.000.000 VND; Myc dich sO dung di diu tu
mua ci phieu cua Cong ty CP Cap nude B6ng Nai; Khodn vay duoc bao dam bang tai san theo Hop dong ckm c6
giay tflr cd gid si 14280112/HDCC ngiy 20/11/2014.
Khoan vay cua Ng^n hing Phit triin Vi^t Nam - CM nhinh Binh Duong theo ede hop ding tfn dyng k^ td nSm 2006den 2013, lai suit cho vay tit 0% den 6,75%/n^m, ting si du gic vay tai thin diim 31/12/2014 la 484.350.055.058VND; 9.508.499,14 EUR (tuong duong 248.178.501.037 VND) vd 51.427,60 USD (tuong duong 1.092.630.790VND), trong d6 no din han trd trong n^m sau Id 34.740.000.000 VND vd 493.737,15 EUR (tucmg duong
12.886.808.702 VND). Myc dich vay di ddu tu thuc Mn ede dy dn "Ddu tu xdy dyng Nhd mdy nude Tdn Hi^^p",
"Xay dyng Khu H^n hop xii 1^ chat thai tin Nam Blnh Duong", "Dy an cap nude Khu dd thj vd cdng nghi?p MS
Phudc", "Dy dn cdp nude Nam Thtl Ddu Mt met r^ng - cdng suit 45.000 m3/ngdy dim", "Dy dn Nhd mdy nude DIAn cdng suit 30.000 m3/ngdy dem", "Dy dn cdp nude vd v^ sinh ede thj xd, thj ^an lin 3". Khoan vay duyc bdo
dam bdng todn b^ tdi sdn hlnh thdnh trong tucmg lai tit nguin vin vay.
Khodn vay cua Quy Bdo v# M6i trudng Vi^t Nam theo cic hop ding tin dung k^ n3m 2010 vd 2013 vdi ldi suit chovay 5,4%/nam, ting sd du gic vay tyi thin diim 31/12/2014 Id 8.337.982.432 VND, hong dd no din han trd trongn&m sau Id 2.790.028.000 VND. Myc dich vay di thuc hifin du dn "Ddu tu xay dyng 16 dot rdc cdng nghi^p, cdngsuit 4 tin/gid trong Khu lidn hop xii 1y chat thai rdn Nam Blnh Duong" vd ddu tu xdy dung ede hyng myc ho try
"Ndng cdng suit Nhd mdy xii ly chdt thai Nam Binh Duong - cdng suat ting thdm 420 tdn/ngdy". Khodn vay duoc
bdo dam bang bdo Idnh cua Ngdn hdng, Gidy chiing nhdn Quyin sir dung ddt si AN781940 (si vdo si cdp GCN:T00634/CN-2009) cua Cong ty do UBND tinh Binh Duong cdp ngdy 27/05/2009 vd tdi sdn Mnh thanh sau diu tu tuvin vay.
Khodn vay cOa Qu^ Ddu tu Phdt triin tinh Bmh Duong theo ede hop ding tin dyng k^ ndm 2009 vd 2012 vdi ldisudt cho vay ttr 9% din 14,4%/ndm, ting si du gic vay tyi thdi diim 31/12/2014 Id 24.268.000.000 VND, trong ddno din han trd trong nSm sau Id 19.900.000.000 VND. Myc dich vay di thanh toan tien mua ing gang xay dung
myng ludi chuyin tai thuOc "Dy dn ddu tu xdy dyng Nhd mdy nude Tdn Hi^p", xdy dung myng ludi cip nude trym 2
thudc "Dy dn Ddu tu xdy dyng h^ thong cip nude khu 2,3A My Phudc III", mua vyt tu thiit bj vd xdy dung tuyining cdp nude thuyc "Dy dn Ddu tu tuyin ing dp nude Khu cdng ngM^p An Tdy - Ben Cat - Blnh Duong, cdng sudt
12.000 m3/ngdy dem". Khoan vay duyc bdo cldm bang todn b0 tdi sdn hlnh thdnh trong tuong lai tCt nguin vin vay.
23 . v6nch0s6hO1j
a)Bdng dii ehidu biin rtfmy ciia \in chu sd h(hi
Xem chi tiit Phy lye 3.
b)Chi tiet vin ddu tir cua did sd hfhi
66.246.295.66556.328.067.295
VND
49.477.194.684
13.604.591.995
3.164.508.986
22.405.284.826
VND
7.085.536.462
15.159.138.750
234.922
16.459.144
143.915.548
519.078.056.506
Lai tifel vay57.669.873.007
Lo ch6nh Ipeh ty gid phdt sinh trong nam470.479.680Lo chenh Ipch ty gid do ddnh gid Ipi s6 du cuOi ndm
Hodn nhjp dp phbng giam gid khodn diu tu v^o COngty C6 phSn(1.944.742.515)Nude vd M6i trudng An Di8nChi phi tdi chlnh khdc132.457.123
56.100.505.108
VND
11.891.340.291
17.804.125.750
37.638.150
22.281.257.469
3.471.258.739
614.884.709
667.428.813.303
27 .CHI PHI TAI CHINH
Lai tin gdd, ti^n cho vayCO the, loi nhuan dupe chia
Lai chdnh l^ch ty gid phdt sinh trong ndmLai chdnh ldch ty gid do ddnh gid lai SO dp cu6i aSmLai tit bdn c4 phifa Chdnh Phd H6aDoanh thu hopt dpng Ini chinh khdc
26 . DOANH THU HOAT DONG TAl CHlNH
GiavAncdahdngbdn355.476.382.809310.953.628.995
Gid v6n cua djch vp da cung dp282.044.216.834191.802.429.064
Giav^ntiiahqpdOngxSydimg29.908.213.66016.321.998.447
790.847.756373
619.351.693.215
152.741.101.623
18.754.961.535
974.925.433.520
720.340.209.693
226.014.202.968
28.571.020.859
25 . GIAV6N HANG BAN
Doanh thu ban hangDoanh thu cung c^p djch vp
Doanh thu hpp dong xdy dvmg
VNDVND
24 . tGNG DOANH THU BAN HANG VA CUNG CAP DJCH VV
Bdo c^o taf chinhnam tai chlnh kM thiic ngay 31/12/2014
Cdng ty TNHH M^t thanh vi8n Clip thodt nirdc M6i trvbng Binb Diropg
So 11, Dudng Ng6 Van Tr), Thanh pho Thu Dau MOt, Tinh Binh Duong
277.285.000
1.054.128.824
4.090.909
Chi phi khSc phuc sp c8Chi phi di^n tu ding v^ bdn lai cho c^c don vj thug trp sd
Chi phi thanh I^ Tai sin co djnh
9.399.429.058
VND
487.366.800 ^
1.620.443.643 ^^
302.288.184 .HAN)
2.230.682.443 OA^ j372.358.182 ' L
1.975.000.000 ;(v^1.558.177.906-*^
26.844.136.021
19.906.783.881
929.692.753
1.920.872.630
773.290.311
(12.360.243.272)
12.323.889.210
3.349.850.508
30.195.000
3.265.292.307
1.988.373.450
155.170.000
2.048.894.150
879.729.545
19.625.760
47.631.213.967
21.304.434.182
3.394.804.482
3.628.786.531
654.853.973
532.908.465
14.015.276.504
4.100.149.830
31 . CHI PHI KHAC
Thu tihx b6i thir^ng sp c6Di^^n/cudc internet tu dtog vi b^n l^i cho cdc don vj thai try sd
Hoan nhap tien bao h^nh c6ng trinh
Thu ph^t ti^n nude s^ dung dudi djnh mlicThu thanh ly Tk\ san cd djnh
Thu tM up giai dua xe d^pThu nh^p nh3n ban giao containerThu tiki v$n h^nh ch^y thii nh^ n% xii ly nude iMi nM th^l
dianhto^n
Thukh^c
30 .thunhApkhAc
Chi phi nh^n ctagChi phi nguyen H#u, v^t liuChi phi khdu hao t4i san c6 ^jnhThu^ phi, 1 phiChi phi dy ph6ng/Hoan nhp dp ph6ngChi phi d^ch vu mua ngo^i
Chi phi khdc bang ti^^
VNDVND
80.970.356.034
337.076.135
18.346.089.522
58.138.592.007
3.543.206.653
605.391.717
97.630.610.138
1.088.900.153
19.975.666.987
69.728.798.369
5.936.000.106
901.244.523
29 . CHI PHl QUAN LY DOANH NGHltP
Chi phi nguySn li^u, v$i li^iChi phi nhSn cdngChi phi kh^u hao tfti s^n c6 djnh
Chi phi djch vy mua ngo^iChi phi kh^^c bang tien
VNDVND
28 . CHI PHi BAN HANG
Bio cio t^^i chinhn^m ttl chlnh k& th^c ngay 31/12/2014
Cong ty TNHH Mt th&nh vien dp tho&t nirdc MSi tririrng Blnh DuongS6 11, Budng Ngd VSn Trj, Th^nh pho Thu D^u M^t, Tlnb Blnh Duong
611.830.373.098 (5.020.598.250) 370.999.584.272 (6.456.543.951)
174.589.529.481
172.841.200.625 (4.487.689.785)
19.000.000.000
4.568.854.166 (1.968.854.166)
VNDVND
Til sin t^i chlnhTienvScSckhointnongdirongtiin 161.584.837.666
Phai thu khfch hing, phSi thu khSc240.705.535.432 (5.020.598.250)
C4c khota chovay209.540.000.000
BSu tu dai hon
Gia gdc
10.295.822.374
(20.633.544.662)6.323.109.158
222.785.196
24.383.472.682
50.659.757.005
58.592.667.158
109.252.424.163
(15.159.118.750)(15.159.138.750)
286971,360
286.971.360
124.124.591.553
VNDNam 2013
5.389.034.478
74.264.185
286.971.360
1.936.633.129
1.755.661.071
(16.905.018.474)
(50.117.052.937)
10.295.822.374
22.916.212.089
61.901.942.679
SS.577.S46.993
152.479.789.672
(17.S04.125.750)
(17.S04.125.750)4.610.406.964
4.630.406.964
165.653.50S.45S
VNDNSm2014
4.741.005.679
131.460.706
416.925.363
379.160.000
2.367.531.149
71.779.65S
T6ng ]
Qnanlyniin. tdi chfnhRili ro tdi chinh cua Cong ty bao glm nli ro thj tru^ng, nii ro tin dyng vd rdi ro thanh khodn. C6ng ty da xdy dyng
h^ thing kilm sodt nham ddm bdo sy cSn bdng 6 mite hyp ly gi&a chi phi nii ro phat sinh vd chi phi quan ^^ nli ro.Ban Gidm doe Cong ty c6 trdch nhi^m theo dSi quy trinh quan ty nli ro dl ddm bdo sy can b^ing hyp ty giCta nii rovd kilm soat nii ro.
Mirothitru&ngHo^t dOng kinh doanh cila C6ng ty s6 chtl ylu chju nli ro khi c6 sy thay dli vl gid, ty gid hfii dodi va lai su^t.
Rdi ro vl gid:Cong ty chju nii ro vl gid cila ede c6ng cy vln phdt sinh tCr ede khodn ddu ttr el philu ng^n hgn vd ddi h^n do tfnhkhSng chic ch^n ve gid tuong lai cua el philu dlu tu. Cdc khodn dau tu el phieu dai han duyc ndm gift vdi myc
dfch chiln luyc Idu ddi, t^i th^i dilm kit thflc ndm tdi chinh C6ng ty chua c6 kl ho^ch bdn ede khodn ddu tu nay.
Rui ro vl ty gid hli dodi:Cflng ty chju nii ro vl ty gid do gid tri hyp ty cila ede lulng tiln trong tuoi^ lai ciia myt c6ng cy tdi chfnh s6 bilnd^ng ihco nh&ng thay dli ciia ty gid ngoai t khi ede khodn vay, doanh thu vd chi phi cua C&ng ty dupe thyc hi^nbdng don vj tiln t| khdc v6i ding V^^t Nam.
Rili ro vl ldi suit:Cong ty chju nli ro vl Ifii suit do gid trj hyp ty cda ede lulng tiln trong ttrong iai cila myt c6ng cy tdi chfnh s2 bilndyng theo nhvtng thay dli ciia 15i suit thj mrong khi Cong ty co phdt sinh ede khoan tiln giH c6 hoSc kh6ng c6 kyh^n, ede khoan vay vd no chju lai suit thd nli. C6ng ty qudn ty nli ro ISi suit bing edeh phdn tich tinh hinh cynhtranh trln thj truing dl c6 duyc ede ldi suit c6 lyi cho myc dfch cda Clng ty.
Rui ro tin dyngRui ro tin dung Id nli ro md myt bin tham gia frong m|t clng cy tdi chinh ho3c hyp dong khlng c6 khd nSng thychi|n duyc nghia vy ciia minh din din (in ihit vl Idi chinh cho Cong ty. Cong ty c6 ede nli ro tin dyng tir hoat d6ng
san xuat kinh doanh (chu yeu dli vdri ede khoan phai thu khdeh hdr^) vd hoyt dyng tdi chinh (bao gim tiln giH ngdnhdng, cho vay vd ede c6ng cy tdi chinh khdc), cy thl nhu sau:
Tdi san tai chfnh vd ny phdi trd ti chlnh chira du^e ddnh gid lyi theo gid tri hyp ty tyi ngdy kit th^c Ity kl todn doThong tir 210/2009/TT-BTC va ede quy dinh hi&i hanh ylu cdu trinh bay Bao cdo tai chlnh va thuylt minh th6ng tindli vdi cdng cy tai chlnh nhimg khdng dira ra cac hiring dn Wong ducng cho vi|c danh gia va ghi nh^n gia trj hypty cua c^^ tai san tai chfnh va ny phai tra tai chinh, ngoai tnl cac khoan trich lp dy phong ny phai thu kh6 d6i va dyph&ng giam gid ede khodn dlu tu chung khodn da diryc n6u chi tilt t^i ede Thuylt minh lien quan.
4.127.264.885.8643.151.615.418.182
VNOVNDNy phdi trd tdi chlnhVayvdny 1.374.711.491.9591.031.738.640.578
Phditrdngir6ibdn,phditrdkhdc 2.716.487.105.3732.113.663.536.266
Chi phf phdi trd 36.066.288.5326.213.241.338
Clng ty TNHH M$t thdnh viln cip thodt nutfc M8i trir^^ng Binh DinmgBdo cdo t&i chfnhS6 11, Dubng Ngo Van Trj, Thanh ph6 Thu Din Myt, Tinh Blnh Duongndm tai chfnh kit thiic ngay 31/12/2014
Gid trj si ke todn31/12/201401/01/2014
g c6 sp ki|n trgng y^u ndo xdy ra sau ng^y k^t thiic ky ke toAn ndm d6i h6i phAi dupe di6u chinh hay cdng bddo cao tdi chfnh ndy.
KhSngPen B
628.164.940.5631.885.521.299.005637.929.178.614 3.151.615.418.182
CSng ty cho ring miic d tap Pung nii ro d6i vdi vi^c Pd ng Id thilp. C6ng ty c6 khd ndng thanh todn cdc khodn ngd6n han tit ddng tien tir hofit dpng kinh doanh vA tien thu tii cdc tAi sAn tAi chinh ddo han.
34 . NHtfNG SV KI^N PHAT SINH SAU NGA¥ K&T THUC KY KE TOAN NAm
637.929.178.614 1.031.738.640.578
2.113.663.536.266
6.213.241.338
32.605-982.432
1.852.915.316.573
Tai ngdy 01/01/2014Vayvdnp361.203.479.532
Phai tra ngirtribdn, phai trd khdc260.748.219.693
Chi phi phdi trd6.213.241.338
931353.722.9422371.576.784.739824334378.183 4.127.264.885.864
VND
1.374.711.491.959
2.716.487.105.373
36.066.288.532
TrtnSn^mTrtn 1 nSm
d6n 5 n5m
Rui ro thanh khoan
Rui ro thanh khodn Id nli ro Cdng ty gijp khd khdn khi thpc hin cdc nghia vp tdi chfnh do thiu v6n. RAi ro thanhkhoAn cda C6ng ty chu y^u phAt sinh ttr vi^c cdc tdi sdn tdi chinh vd ng phdi trd tdi chinh c6 cac thfri dilm ddo h^nkhdc nhau.
Thhi han thanh todn cda cdc khodn ng phdi trd tdi chinh dpa trtn cdc khodn thanh todn dp kin theo hgp d^ng (trtnco sd d^ng tien ciia cdc khoAn g6c) nhir sau:
Tillnamtro xu6ng
VNDT^ingdy 31/12^014Vay vd ng540.461.159.3449.915954.432824.334.378.183
Phai PA ngir^̂ i bdn, phAi Pd khdc 354.826.275.0662.361.660.830.307
Chi phi phdi trd36.066.288.532
364.543.040321364.543.040.321
174.589.529.481
168.353.510.840
19.000.000.000
2.600.000.000
606.809.774.848
19.000.000.000
2.600.000.000
174.589.529.481
168.353.510.840
209.540.000.000
161.584.837.666
235.684.937.182
VND
209.540.000.000
606.809.774.848
161.584.837.666
235.684.937.182
T^ingdy 01/01/2014Ti^n vd tuong ducmg ti^n
Phai thu khdch hang, phdithukhdcCAc khoAn cho vay
Dlutuddih$n
Taingay 31/12/2014Tien vd tuong duong tiln
Phai thu khdch hdng, phdithukhdc
Cdc khodn cho vay
Tr6n5nara
C&ng ty TNHH M$t thanh vi@n Ckp thodt nirfrc M8i trirtrng Blnh DuongBdo cdo tdl chfnhS6 11, Duirog NgO Van T^i, Thanh ph6 Thu DJlu Mt, Tinh Binh Duongn&m tai chfiih kt thiic ngay 31/12/2014
Ki to^n truqng)
36 . S6 LltU SO SANH
Si Iif so sdnli 14 si li|u trin Bdo cdo liii chlnh cho n&m Lai chlnh kit Line ngdy 31 thing 12 nam 2013 da duqcCdng ty TNHH Hang Kiim toan AASC kiim toan.
2.520.509.056
VNDNam 2013
1.801.471.493
_
VND01/01/2014
2.600.000.000
177.222.223
585.130.000
15.159.138.750
VNDNttn 2013
3.348.000.000
VNDNhm 2014
1.801.471.493
80.000.000.000
400.000.000
500.000.000
300.000.000
2.500.000.000
84.000.000.000
VND31/12i2014
59.800.000.000
10.833.333
2.500.000.000
5S5.130.000
17.804.12J.7S0
VNDNSm2014
- Ou? luong cua Ban Di^^j hhnh (HDOL, Ban Giant d6c V4
Giao djch vdi c4c b^n lin quan khhc nhu sau:
Cingty lien kit
C6ngty lien kit
Ph6Gi4md&
I'h6 Ci^ni die
Ki toin midng
COngty lien kit
Cong t> lien kit
M6i quan hi
Nude Thu Dau Mot
Dau MptPhai 04 khfc C6ng ty C6 phjn
Vay Cdng ty Ch ph^n Nude TWcho vay
Phai thu 6ng Diroi^ Ho^ng Son vlvl cho vay
vayPhai thu Bi Nguyln ThJ Thu Vfln
Phai thu anh Ti^i T^n D&c vd dioV^lli^u Xanh vl cho vayPhai thu Cdng ty Cd ph^^n T^i chlTh^^ D^u MOt v4 vin h^p ttc dSu tuPhai tra C6ng ty C6 ph^n Nude
S6 dU vdi c^c Mn li^n quan t^i ng^y kit tbiic ky kl to^n n&m nhu sau:
C^^gty lien kit
C6ngty Itenket
Chug ty li^n kit
Moiquanh^
Nu^cTTniDfiuMotG6p v6n v^o C6ng ty C^ ph^n- Doanh thu lai cho vay
- Cho vqy
XanhCflng ty C6 ph^n T^i chl V$t ti^u- Doanh thu I3i cho vqy
- Phi bdo tSnh vay vdn
- Doanh ihu cd tucd^ngCMnhPhiiHdaCdng ty C6 ph^n Diu tu - X^
Trong n9m Cdng ty da giao djch vdi cdc bdn IiSn quan nhu sau:
35 . NGHl^^P VV VA 86 DlT V^I CAC B^N Ll^^N QUAN
Biocdotaichinh
nfim t^i chinh kit thtic ngy 31/12/2014Cdng ty TNHH M$t thknh vien Cap thoit nin^c Mdi tririrtig Blnh DinragS6 11, Budng Ngd V^i Trj, Th^nk phd TM D^u M$t, Tinh Binh Duong
(]): Diu chinh theo bi^̂ n bin ri soit V6n chti sd httu ctla Tdng C6ng ty Ddu tu vi Hiit tridn CSng i^hi^p. "^ong d6:
-Didu chinh giim ngudn vdn chi sd hihi vi ting phii tri dii h^n khic vdi sd tidn 2.833.659.000 VND c^a g6i thfiu
BD08;-Bieu chinh ting ngudn vdn chu sd httu vi giim phii hi dii h^n khic v6i sd b^n 1.407.526.000 VND cua g6i thiu
BD04;-Bi^u chinh giim ngudn vdn chii sd httu vi tii sin cd djnh httu hhih vGi sd tidn 155.606.574 VND cua gdi thduBD15;-Didu chinh giim ngudn vdn chi sd httu vi tii sin cd djnh v6 hlnh vdi sd tidn 219.175.000 VND cua Du in ricNam Binh Duong;
Bieu chinh giim ngudn kinh phi dS hinh thinh tai sin cd djnh vi ting ngudn vdn chu sd httu vdi sd tidn17.110.147.000 VND cua Gdi thdu 1,2,3 - Dy in thoit mrdc giai doyn 2;
-Dieu chinh giim ngudn vdn chu sd httu vi ting ngudn vdn dlu tu xiy dung co bin vdi sd tidn 17.261.000 VND
cua chi phi ddn bi nghia trang nhin din;
7.676.893.252
(13.490.745.972)
3.836.666.666
(12.074.532.041)
(14.051.718.095)
(4.826.335.988)
17.110.147.000
(17.261.000)
2.303.067.975
(15.145.989.426)(1.426.133.000)
(7.650.167.537)
(4.826.335.9S8)
(3.836.666.666)
219.175.000
301.588.574
3J19.497.658(4.729.930.554)
VNDChenhl^ch
107.418.012.123
10.892.726.710
70.082.962.331
507.003.524.465
776.796.038.278
162.191.119.345
1.173.057.087.837
108.036.080.327
407.554.830.858
1.851.489.183.573
80.048.357.669
1.722.348.970.676
65^95.959.153
3.488.484.230.868
10.304.398.620
22.376.446.683
VNDbdo cdo ndm mrdcDa trinh bay ttdn
99.741.118.871
24.383.472.682
66.246.295.665
519.078.056.506
790.847.756.373
145.080.972.345
1.173.074.348.837
105.733.012.352
422.700.820.284
1.852.915.316.573
87.698.525.206
1.726.185.637.342
65.076.784.153
3.488.182.642.294
7.084.900.962
27.106.377.237
VNDDidu chinh lai
60
512211
01ah doanh
433
421417411333
314
230
228
222
154135
MSsS
doanh nghi^p (2)- Lqi tihu^n sau thufi thu nh$pnghi^p hi^n hinh (2)- Chi phi thu^ thu nh$p doanh- Chi phi tai chinh (2)
- Doanh thu bin hang vh cungc^pdichvu(2)
-Giavdnhangban(2)
b) Bio cio K^t qua ho^t d^ng kii
Tdng phSn logi Igi ngu^n v^ntai sin c6 djnh (1)- Ngudn kinh phi dh hinh dthuhCO ban (1)
- Ngudn v^n dan tu xdy d\mg
- Quy Dau tu phat tri^n (1); (2)- V6n dtlu tu ciia chu sd httu (1)- Phai trd dai han khdc (1)nhanudc(2)- Thul va cac khoin phai ndp
T^ng phSn loei lai Tai sindang (2)- Chi phi xSy dpng co ban ddhjnh(2). Nguydn gid Tdi sdn c6 djnh vdhttuhinh(2)- Nguyen gid Tai sdn c6 djnhnhinudc(2)- Thul va cac khoan phai thu- Cdc khodn phai thu khdc (2)
a) Uing Cdn dji kf todn
MOt s6 chi ti^u da dupe difeu chinh lai cho phtl h^p dl so sdnh vdi s6 ]i^u n&m nay.
Cfing ty TNHH Mt thinh vien Cdp thoit nude M6i tnrtmg Blnh DirongBio cio tii chfnhSo 11, Budng Ng6 Y^n Trj, Thinh phd Thd Dili M^t, Tinh Binh Duongnfim tii chlnh kdt thflc ngiy 31/12/2014
-Dieu chinh giAm nguira v6n chiS sd httu va giAm tai sin el djnh httu hlnh vdi s6 tiln 145.982.000 VND c^a cOnghinh du^mg giao thong 6ng Gi^o.-Dilu chinh giam phan ph^i l^i nhu^n vao QuJ> d^u tu phat triln vdi s6 ti^i 2.303.067.975 VND, dilu chinh giaml^i nhu|n ph^i n$p vl cho chu s^ httu v6i s6 tiln 5.373.825.277 VND.
(2): Di!u chinh theo bi^̂ n bAn cila Thanh tra nha nude ngAy 06/06/2014. Trong d6:-Bilu chinh gi^m chi phi lai vay, dilu chinh tang chi phi dlki tu xay d\mg co ban dd dai^ vdi s6 ti^n 3.836.666.666VND;-Dilu chinh tang chi phi thul tM nguygn phii n^p vi gia v^n hang bAn vdi s6 tiln 24.574.060 VND;-Dilu chinh tang phi djch vym6i tmdng rung va gii v6n h^ng bAn vdi s6 tiln 2.728.170.440 VND;-Dilu chinh tang phai thu khAc vA doanh thu tieu dhng ni b^ vdi sfl tiln 14.051.718.095 VND, dilu chinh giAmphai thu khAc vA tAng giA v6n hAng bAn vdi s6 tien 9.321.787.541 VND;-Dieu chinh tAng chi phi thue thu nhAp doanh nghifp M^n hAnh vA phAi n^p vl thul thu nh^p doanh nghi$p vdi s^tiln 13.490.74-972 VND.
Bio cio t&i chinhnSmtAichinh kit thiicngAy 31/12/2014
Cfiitg ty TNHH M$t thAnb vi^n dp thoAt nu^e Moi trirtmg Blnh DutrngSi 11, Budng Ng5 Van Trj, Thanh phi Thii DAu M^t, TInh Binh Duong
z .= ^ a
I
^
is 3sI
11
^Si it
a ^if
?s^•S
S ^ !
2 S
S
||1 4IIJI]' en v> O ~\n t^ ' ^ 5
•a
35
ill
3" " "
T
?g ^ 8 8'
5 "^
fis
I3
III4 .| |
I 3
s
3 R
E
•^
e-i
-g
I31i
s =
5 S S^ CN VOI ^ % ||
is k ^ s
S ^ 5
r!^
ll.t P ft!
f•f
" I a^
I ^ ft
•i i ?iS i !i
a a
I^
If
i it•S 9
! i Si
s
oo
•Ik
:e
PhSnll
bAo cAo cua ki^m toAn vi^n eiOc Up viH^ THON6 KI6M SOAT NQI B
T: (84) 4 3824 1990 I F; (34) 4 3825 3973 | 1 Le Phung Hleu, Hanoi. Vietnam
•̂ HANG Kl^t TOAN AASC
Si: 736/2015/BC.KTTC-AASC.KTI
BAO CAo CUA Kl&M TOAN VlN DOC LAP V^^ H^ TH0NC KIEM SOAT N0I B0
Kfnh gui:Ban Cidm die
C6ng ty TNHH M$t thanh vicn Cap thodt mnfc Mdi trufrng Rlnh Dinrng
Chiing tdi da kilm todn bio cdo tdi chfnh cua Cflng ly TNHH M^t thanh vien Cdp thodt nude Mditnrdng Blnh Dirang (^Cong ty") cho ndm tdl chfnh kit ihiic ngdy 31 thdng 12 nam 2014 theo Chu^n m\rc
Kilm toan Qulc tl vd phdt hdnh bdo cdo kilm todn vdo ngdy 31 tMng 03 n&m 2015 trinh My ^ ki^n vhb^o cdo tdi chinh.
Trong qua trhih ki^m toan v^ bao cao t^i chfnh, chiing t6i cung xem x^t tfnh bfflu hi^u cua h^ th6ng ki^m
sodt npi b^ d6i v^i vi^c tuan thu c^c y^u chx c6 ^nh hitdng tnrc tiep va trpng ylu d^n bdo cao th\ chinh
cung nhu h^ thing kilm sodt ngi bO ciia b^o cio tai chfnh cho nSm t^i chfnh kit thiic ngay 31 thang 12nhm2014.
Thicft nhi^m cua Ban Gium ddc Cong ty
Ban Giam die Cdng ty chiu tr^ch nhi^m duy trl h| thong kilm soat npi bo hfhi hi^̂ u dli v^i vi^c tu^n thile^e y^̂ u cku c6 anh hubng tr^c tilp va trong ylu din bao cdo t^i chinh cung nhu h thing kilm soat n^i
bo cua bdo cdo thi chfuh.
Track nhi4m cua kiim todn viSn
Trdch nhiom cua chiing t6i la dua ra y kiln vl tfnh hthi hi#u nhy d^a tr^n kit qua kilm todn cua chiingtfli.
Chhng tfii da tiln hdnh cong vic kilm todn phh hop vdi y^u cau ciia Chuln m^c Kilm toan Qulc tl vlede djch vp Bam bdo (ISAE) 3000. Cdc chuln myc ndy yeu clu chiing toi phai cd duoc sir Men bilt vl
h? thing kilm sodt nyi by d!i vdi ede vdn de tudn thii c6 dnh htrdng true tilp va trpng ylu tr^n bdo caotdi chinh, cflng nhu h| thing kilm sodt nyi bo dli vdi bdo cdo tai chfnh, kilm tra vd ddnh gid hi?u quathilt kl vd hoat dng ciia h| thing kilm sodt n^i bO vd thyc Men cdc Lhii tpc khdc md chiing tdi cho Idcln thilt trong bli cdnh ciia CSng ty dl c6 dupe dly dil bdng chiing thfch hyp cho y kiln ctia chiing toi.
Do han chl vln cd ciia kilm sodt nyi b^ dli v6i bdo cdo tdi chfnh, bao gom cd kha ndng thbng dinghoijc kilm sodt khong phii hyp, d(b din ede sai s6t tryng ylu do gian l^n ho^ic sai sdl cd thl xay ra vd
khong thl ngdn ngira ho^c phdt hi^n mt edeh thubng xuy6n. Ngodi ra, ede kit qud ddnh gid vl h| thingkilm sodt n0i b6 dli vdi bdo cdo tdi chinh trong tuong lai cung s5 liiy thuyc vdo cdc nii ro md h| thing
kilm sodt n|i b| chua duyc cdp nh^t phu hyp, do nhOng thay dli vl bli cdnh ho$c miic dy kh6ng tudnthii vdi ede chfnh sdeh, thu tyc dd duyc thilt Idp.
Chiing tli tin bring r^ng cdc bdng chiing md chiing toi thu th^p duyc da cung cdp nhitng co so hyp lycho y kiln kilm todn ciia chiing t6i.
aasc
j,
}
Pham Anh Tu^n
Gi^y chlrng nh^n ding ky hanh nghkilm to^n s6: 0777-2013-002-1
Ha NqU ngay 31 thing 03 n&m 2015
Ki^m toin v^^n
Gi^y chung nh^in d^ng ky h^nh nghki^^m toin s6: 0725-2013-002-1
AASC
Theo y kien cua chiing toi, xit tr^n cic khia canh trpng yu, C6ng ty dS duy trl hi^u qua h th&ng kim
so^t ni b^
Phinlll
bAo cAo cua k\4m toAn vi^n qOc lAp v^TfNHTUANTHU
T: (84)4 3824 1990 | F: (84) 4 3825 3973 ! 1 Le Phung Hieu, Hanoi, Vietnam
So: 736/2015/BC.KTTC-AASC.KT1
bAo cAo cCia kiem toAn vten dqc lap ve tInh tuAn thC
Kfnh giH:Ban Glim doc
Cong ty TNHH Mfil Ihinh vitn dp tboit ante Moi tnrtrng Binh Dinnig
Chiing t6i da kilm toin bio cio tit chfnh ciia C6ng ty TNHH M(it thinh vien Cap thoit mrdc M6itnrdng Blnh Duong ("Cong ty") cho n^m tit chtnh kit thiic ngay 31 th^ng 12 niin 2014 theo Chuin myc
Kilm toin Qudc tl vi phit hinh bio cao kilm loin vio ngiy 31 thing 03 nSm 2015 trinh bay y ki^n vlbio cao til chinh.
Trong qiii trinh kilm toin vl bio cio tii chlnh, chiing t&i cfing d3 kilm tra vi^c tu^n thii phip lu$t, cic
quy dinh vi cic dieu khoin c6 lien quan d^n Hi^p djnh Tin dyng s6 IDA 4948-VN cd inh hudng tr^ctilp vi trgng ylu din bio cio tii chinh ciia C6ng ty cho n&m tii chinh kit thttc ngiy 31/12/2014 ("Y6uc^u").
Trdch nhi0m cua Ban Giam ^oc Cdng ty
Ban Giim doc chju trich nhi|m man thi phip lu|t, cic quy djnh vi cic dieu klioan c6 lien quan dinYlu c^u-
Trdch nhi^m cua kiem toon viin
Trich nhi^m cua chiing tdi li dim ra y kiln vl vic tuan thii cic Y6u ciu d^a tr6n cic thii tqc cua chiing
t6i. Trich nhi^m ciia chiing t6i cOng bj gidi han bdi cic thCr nghi|m tuan thii cic Ycu cau, nen sg khdng
bao gdm toin b$ cic thii nghi^m luin thii tat ci cic lu^it vi quy djnh cd thl ip dpng d6i vdi Cong ty.
Chiing toi di tiln hinli cong vi|c kilm toin phi h^p vdi y^u ciu ciia Chuln m^rc Kiem toin Quoc te vlcic dich v^ Dim bio (1SAE) 3000. Cic chudn m^rc niy ylu ciu chiing toi phii man thtl cic quy dinhciia dao dire nghi nghi^p vi lip kl hoach, thtrc hifn cic thii ^ie d^ cd du^c s^: dim bao hqp ly, tr^n khiac^nh trpng ylu, Cdng ly da tuan thii cic Y^u ciu.
Dich vy dim bio cho vi?c bio cio vl tinh tuan thii vdi nhiing Ylu c^u ciia Cdng ty bao gdm cic thu tycthyc hi|n dl thu th^Lp cic bflng chiing Chung minh myi hoyt d^ng ciia Cdng ty khdng cdn chila d\mg
nhung vi phym tryng ylu vl tinh tuin thii theo nhthig Ylu ciu niy. Cic chuin myc niy yiu clu chiing
tdi phii cd sy hilu bilt vl h| thing kiem soit n|i by lien quan din tinh tuan thii theo Ylu clu. Cic thiityc dirge lya chgn phu thugc vio xit doin ciia chiing tdi, bao gdm vi|c dinli gii eac nii ro mi Cdng tycd thl khdng tuan thu cic Yiu cau cd anh hudng tryc tilp vi trgng ylu din bio cio tii chinh. Cic tluityc cua chiing tdi cdng bao gdm cic thii nghi|m tuin thi Cic Yiu ciu mi chiing toi cho li cin thilt dl
dim bao hyp ^^ ring Cdng ty da tu^n thii cic YSu ciu.
Chiing tdi tin tudng ring cic bing chiing mi chiing tdi thu thyp dirge da cung cap nhttng cc sd hgp tycho ^ kiln kilm toin cua chiing tdi.
aasc
Pham Anh Toin
idy ch^ng nhdn ddng ky hdnh nghekiim todn sO: 0777-2013-002-1
Gi&y citing nhSn dang ky hanh nghekifaitodn so: 0725-2013-002-1
Ha Ngi, ngay 31 thdng 03 ndm 2015
Kiim todn vnaascC
tkien cua kiim todn vien
Theo y kien cua chung tOi, xdt trin cdc khia canh tryng yiu, COng ty da tuan thu phdp lu^t, ciic Yu c^u
c6 ^nh hirdng true tigp va tr^i^ yeu d^n B^o cdo t^i chinh ciia C6u% ^ cho n&m lAi chinh k^t thiic ngjiy
31 th^ng 12nfim2OI4.
V&n de khdc
Bio cdo ndy lp trong khufln khfi cu^c kiem todn bdo cdo tdi chinh ciia Dtr dn "Clp nude vd Nude thai
D6 thi", chi nhdm myc dfch cung cap thong tin cho Ngdn hdng Th^ giiM, Ban quan 1^ Dy dn Phdt tri^n
Ha tdng Ky thu$t vd cdc b6n lien quan khdc trong khudn ^h6 hyp dong kiem todn ky vdi Ban Qudn lyDydn.
NU6CM6lTRUaNSBlNH DUONG
Phin IV
thUquAnl*• • ^
cat Thj mPhd long Gidm die
HdN0i,ngdy31 tiring 03 nSm 2015
G&i Wi:Ban Cidm die
C6ng ty I ,M111 M^t tb&nh victi Cap thodt nu^^c Miii trirfmg Ilinh DmmgS6 11, Dir^mg Ngo Vfin Trj, Thanh pho Th^ D^u M^t, Tinh Binh Duong
Chiing tfli da hoan th^nh vi^c ki^m toin c^: B^o cdo t^i cMnh c^^a C6ng ly TNHH MTV C^^ thoat nudeMoi tru^ng Blnh Duong ("C6ng ty") cho n3m k^t thiic ngay 31/12/2014. Trong qua trinh kilm loan,
chiing t6i da xem x^t c^c quy trlnh ke toan \k kiem tra h^ thing kilm soat n^i b$, cung nhu d^nh gidmiic d^ tu^n th^ phdp lu^t, cdc quy djnh vd dieu khodn cua hi^p djnh vay.
Theo dd, chung t6i xin giW k^̂ m theo dSy cdc v&n dl md chiing t6i ghi nhfln ^ong qud trinh kilm todncung v^i cac de xudt. Chiing toi da thdo lun cdc vln dl ndy vdi Ban Gidm die vd nhung y kiln trd I^i
cflng da duqic neu trong Thu ndy.
Chiing tdi xin chan th^^h cdm on s\r hqp tac ciia Ban Gidm die, Phy trdch kl todn vd todn thl cdn bOcua Cong ty trong th^i gian thyc hi^n cuqc kilm toan. Chung t6i tnong sS tiep tyc hyp tac vdi Qu^ C6ng
ung nhu s6 cung cip cac c6t^ vi^c h^ try din thilt khde.
aasc
TT
N^iduigTrtig
1. Q.iinKc4ckho4nmiKCngw4!2. He thing k^ loin49
Ctag ly TNHH M0t tlUnh vttn C^p thoit nirtfc MOi tririmg Blnh DirongTgir quin lyS^ll,DutmgNg6VanTrj,TMiihph6TliilDiuM,Ti]itBiiihDmmgHim aidiMili^tlliilcngay 31/12/2014
S(
Chung tdi ki^i nghj Cong ty thyc hiyn rh sota ddi chita eta khotai cdng ng djnh ky vh dik chinh lyi chodling eta ddi tugng cdng ng da hych total nh^m.
Y kiin da Cdng ty
Cdng ty da hych total dieu chinh lyi st\ tugng eta khotai cdng ng da hych total nhim v^ dang thyc hi$n b^sung ddi cbieu eta khotai myc cdng ng cdn thik.
Do dd, sd dir eta khodn cdng ng phdn taih chua phi) hgp.
CSng ty TNHH M0t th^nh vita Cip thofit nude Mdi trufrng Binh DirongThtr qu^n fyS^ 11, Budng Ngd Vta Trj, Thtaih pho TM Dta Mgt, Tinh Binh Duongntan tta chfnh k^t thdc ngay 31/12/2014
1 • Quta IS c*c khoSn m^c c6ng n^^
Ki^m tra \'(l anh h '̂mg
Qua vi^c ^ so^t ^ta kbota myc cdng ni?, chtag tdi nhfin th^y m$t s6 khota myc c6ng ny chua diryc d6ichi^u kjp thdi diy dii theo quy djnb. M^t v^^ kfaotai myc cdng ng hych total nh^m ddi tugng vd v3n c6n
Ch^in^ tdi ki^n nghj Cdng ty ban hanh quy trinh hach tohn ki tohn thing nhit cho Vfin phong vh chc xinghit̂ p hp dyng di gi^m thiiu r^i ro.
tkiencuaCdngly
&^^a& ^ vdi y kiin cua kiim tohn vidn.
Cdng ty TNHH M$t tbhnb vin dp thoht nirfa Mdi trufrng Btnh DinmgThir qu^n lySJU.DudngNgd Van Trj, Thanh phi TM Dib M^^, Tinh Binh Duongn&m t&i chinh kit thiic nghy 31/12/2014
2 . H$ thing k toftn
Kitm Ira yd dnh hv&ng
Qua r^ soft h^ thing ki to^n, chiing tdi nh^n thiy:
Cfing ty chira ban h^nh vSn b^n hirdng dSn quy trinh h^ch todn kit chuyin doanh thu, chi phi t^i V9nphbng cong ty v^ t^i c^c xi nghi^p. Di^u n4y din din vi^c kit chuyln doanh thu, chi phi t^ c4c xi nghi|pcp du^i ISn C6ng iy chua nhlt qu^n.B^n c^nh d6, h^ thing t^i khoan chi tiit (dp 3, c^p 4) theo d^lc tiiti C6ng ty chua cd quy djnh, hudng dincy thi, din den m