CONG TY TNHH DICH TII VAN TAI CHINH KE TOAN & KIEM TOAN PHIA NAM SOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPANY LIMITED (AASCS)

CONG TY CO PHAN KHOANG SAN BiNH DINH

06 thing ilAu nam 2014

vet

29 Vo Thi Sau Street, District 1, Ho Chi Minh City Tel: (08) 3820 5944 - (08) 3820 5947 • Fax: (08) 3820 5942 Email: infoqaascs.com.vn Website: www.aascs.com.vn

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4,c4P.odent Legal & Account‘04‘“Cs'

CONG TY CO PHAN KHOANG SAN BINH DINH Dja chi: 11 Ha Huy Tap, Thanh phij Quy Nhart, Tinh Binh Djnh.

Bdo cdo caa Ban Tang Gidm clac va Boo cdo tai chink dd duvc sock xit

CONG TY CO PHAN KHOANG SAN BiNH DINH

06 thang dau nam 2014

Dtrov sosit xit

CONG TY TNHH DICH VV TI.r VAN TAI CHiNH ICE TOAN VA MEM TOAN Pith NAM (AASCS)

29 Vo Thj San, Quail 1, TP. HO Chi Minh; Dign thoai: (08).38205.944 -(08)38205.947;Fax:(08) 38205.942

1

CONG TY CO PHAN ICLIOANG SAN BINH DINH Dja chi: 11 Ha Huy TOp, Thanh pho Quy Nhan, Tinh Binh Djnh.

NQI DUNG Trang

Bao cao cita Ban 'Ding Giam (tic 03 — 04

Bsio cao Sok x 'et 05

Bao cao Tai chin!' dA (lave sosit xet

Bing can dOi ke toin tai ngiy 30 thing 6 nam 2014 06 — 08

Bio cao ket qui kinh doanh 06 thing Qau nam 2014 09

Bio cao ltru chuyen tien to 06 thing au nam 2014 10 — 11

Ban thuyet minh Bio cao tai chinh 06 thing du ram 2014 12 — 25

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2

CONG TY CO PHAN KHOANG SAN BiNH DiNH Dja chi: 11 Ha Huy Tap, Thanh phi Quy Nhan, Tinh Binh Djnh.

BAO CAO CUA BAN TONG GIAM DOC

Ban T6ng Giam dOc Cong ty Co phan Khoang sanBinh Dinh (sau day gpi tit la "Citing ty") trinh bay Bao cao cua minh va Bao cao tai chinh 6 thing dau nam 2014 cua Cling ty ket thac ngiy 30 thing 06 nam 2014.

COng ty Co phlin Khoing Sin Binh Dinh dirqc thanh lap theo Quyet djnh s6 09/2001/QD-UB ngiy 08 thing 01 nam 2001 cua Uy Ban Nhan Dan Tinh Binh Dinh ve viec chuyen cong ty Khoang San Binh Djnh thanh cong ty Co Phan; GiAy cluing nhan dang ky kinh doanh Ian dau Cong ty Co PhAn so 3503000009 ngay 08 thing 01 nam 2001; GiAy cluing nhan dang kj, kinh doanh thay doi Ian thin tam ngiy 15 than 5 nam 2012; GiAy chirng nhan ding ky kinh doanh thay dOi Ian dui chin ngay 30 thing 06 nam 2014 do Sa Ke Hoach vi DAu Tu Tinh Binh Dinh cap.

Llinh vire hoat deng kinh doanh cua Ong ty la: Khai thac, the bien vi mua ban khoang san tir qu.ng sa khoang Titan va cac loai quang, khoang san khac. Cac hoat d6ng h6 trcs khai thac khoing san (trir diet' tra, tharn d6 dAu khi). Kiem tra, phan tich k7 thuat cac loai quang khoang sin. Mua ban cac loai vast tu, may moc, thiet bj phuc vu khai thac vi the bien cac loai quang khoang san.

Hei ding Quan tri va Ban Tang Giim (Mc

Cac thanh vien cua HQi ding Quin tri bao gam:

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Ong Le Anh Vii

Ong Ha Van Cuing

Ong Tran Canh Thinh

Ong Nguyen Van Chanh

Ong Nguyen Bao

Chu tjch

Thinh vien Thinh vien thirong true Thinh vien Thinh vien

(b6 nhiem ngiy 04 thing 06 nam 2014)

(b6 nhiem ngiy 06 thing 04 nam 2007) (b6 nhiem ngiy 06 thing 04 nam 2007) (b6 nhiem ngay 01 thing 09 nam 2012) (b6 nhiem ngay 05 thing 07 nam 2013)

Cic thanh vien cua Ban Tang Giant doc bao

Ong Le Anh Vfi Ong Ha Van Cuing Ong Iran Cinh Thinh Ong Huynh Ngoc Bich

Tong Giam doc Pho Tang Giam d6c Ph6 Tong Giam dOc Ke toan trtamg

(1)6 nhiem ngay 04 thing 06 nam 2014) (b6 nhiem ngay 01 thing 04 nam 2006) (36 nhiem ngay 17 than 03 ram 2012) (b6 nhiem ngay 09 thing 11 nam 2012)

Kiem twin vien

Cong ty TNHH Djch vu Tu van Tii chinh Ke toan va Kiem toan Phia Nam (AASCS) bay to nguyen vong tiep tuc lam cong tic soar xit cho Cong ty.

Ong 1)6 trach nhiem cua Ban Tang Clam dac di yeti Bao can tai chinh

Ban Ring Giam dOc Cong ty chju trach nhiem ve viec lap Bao cao tai chinh phan anh trung thvc, hop 1S, tinh hinh hoat d6ng, ket qua hoat d6ng kinh doanh va tinh hinh ltru chuyen tien tg cua Cong ty trong Icy. Trong qua trinh lap Bao cao tai chinh, Ban TOng Giam el& Cong ty cam ket da tuan thu cac yeu cau sau:

- lAra ch9n cac chinh sach ke toan thich hop va ap dung cac chinh sach nay mgt cach nhat quan;

- Dtra ra cac danh gia va dir doin hop ly va than tong;

- Cac chuin mirc ke wan dtrqc ap dung theo quy djnh hien hinh, kitting c6 nhang sai lech trong yeti den mirc can phai cong b6 va giii thich trong bao cao tai chinh;

- 1.4p va trinh bay cac bao cao tai chinh ten co sa tan thu cac chuAn muc ke toan, the d6 ke town va cac quy djnh c6 lien quan hien hinh;

3

CLING TY CO PHAN KHOANG SAN BINH DINH Dja chi: 11 Ha Huy Tap, Thanh pito: Quy Nhan, Tinh Binh Djnh.

-sLap cac bao cao tai chinh dtra teen ca so. hoat ding kinh doanh lien tic, trir tru6ng hqp khong the cho rang Cong ty se tiep tic hoat ding kinh doanh.

Ban T6ng Giam d6c Cong ty dam bio rang cac so ke toan duqc luu giO• de phansanh tinh hinh tai chinh cua Cong ty, vii muc d6 trung thuc, hqp tai bat dr th6i diem nao va dam bao rang Bao cao tai chinh tuan thu cac quy djnh hien hanh cua Nha nuac. D6ng th6i co trach nhiem trong viec bao dam an town tai san cua COng ty va thuc hien cac hien phap thich kip de ngan chin, phat hien cac hanh vi gian va cac vi pham khac.

Ban Ring Giam dOc Cong ty cam ket rang Bio cao tai chinh da phin inh trung thuc va hqp 1y tinh hinh tai chinh ctia C6ng ty tii th&i diem ngay 30 thing 06 nom 2014, ket qua hoat ding kinh doanh va tinh hinh luu chuyen tien to cho 6 thing dau nom 2014, phit kip vii chuin muc, the d6 ke toin Viet Nam va tuan thu cac quy djnh hien hinh c6 lien quan.

Quy Nhan, ngay 19 thcing 07 nom 2014. TM. Ban TOng Giam doc

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no,0 474Pendent Legal a Accol°tI.

29 Vo Thi Sau Street, District 1, Ho Chi Minh City Tel: (08) 3820 5944 - (08) 3820 5947 - Fax: (08) 3820 5942

Email: info@aascs.com.vn Website: www.aascs.com.vn

CONG TY TNHH INCH V1,1 TV VAN TAI CHINH KE TOAN VA KIEM TOAN Pith NAM SOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPANY LIMITED (AASCS)

SO:2-.3fc./BCKT/TC

BAO CAO KET QUA CONG TAC SOAT XET BAO CAO TAI CHINH

(VI Sodt xet Bcio coo tai chink 06 dicing dju nom 2014 ccia Cong ty Co Ph )an Khocing San Binh Dinh)

Kinh - Hai clang Quan tri Ging ty CO Phan Khoing San Binh Dinh - Ban Tang Giam dac Cling ty CO Phan Khoing San Binh Dinh.

Chimg toi da thkrc hien cong tac soot xet Bang can dei ke toan Cong ty CO phan.Khoing san Binh Dinh tai ngay 30/06/2014, Bao cao ket qua hoat dOng kinh doanh va Bao coo ltru chuyen tien to cua k5, ke toan ket thac ngay 30 thang 06 nom 2014 &rot lap ngay 17 thang 07 nom 2014 tir trang 06 den trang 25 kern theo.

Viec lap va trinh bay Bao cao tai chinh nay thuOc trach nhiem cua TOng Giam dOc COng ty. Trach nhiem dm chi:mg toi la duo ra bao cao nhan xet ve bao cao nay tren co co. ding tic soot xet cua chting toi.

Chimg toi da thkrc hien ding tac soot xet bao cao tai chinh theo ChuAn mkrc kiem toan Viet Nam ye cong tac soot xet. Chuan muc nay yeu cAu cong tac soot xet phai lap ke hoach va thkrc hien de CO su dam bao vira phai rang bao cao tai chinh kh6ng chira dung nhang sai sot tong yeu. C6ng tac soot xet bao gom chit yeu la vrec trao nhan skr cua cong ty va ap dung cac thti tnc phan tich tren nhUng th6ng tin tai A • .

chinh; cong tac nay cung cap mOt mtic dO dam bao thAp,hon cong tac kiem toan. Chiang toi kh6ng thkrc hien cong viec kiem toan nen cung khong dtra ra kien kiem toan.

Tren co soy cong tic soar xet cua chung toi, cluing toi khong thAy co sir kien nao de chung toi cho ring bao cao tai chinh kern theo day kitting phan anh trung thkrc va hqp 15, tren cac khia canh trong you phi" hqp chuAn mkrc ke toan Viet Nam va cac quy dinh phap 15, co lien quan.

Tplia Chi Minh, ngay 04 thang 08 nom 2014 Cling ty TNHH Dich Vu Tn Van Ili Chinh Ke Toan va Kim Toth' Phia Nam (AASCS)

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1 CONG TY CO PHAN KHOANG SAN BiNH DINH

Dia chi: I1 Ha Huy Tap, Thanh pha Quy Nhan, Tinh Binh Dinh.

BANG CAN DOI KE TOAN Tai ngay 30 thang 6 nam 2014

Don vi tinh: VND

TAI SAN Ma

A so Thuyet

. minh SO cuoi kj', SO au nAm

1 2 3 4 5

A -TAI SAN NGAN HAN (100=110+120+130+140+150) 100 128.673.882.866 143.693.354.363

I. Tien va cac khoan ttromg (Wang tien 110 1 2.830.822.920 41.428.695.410

1.Tien 111 2.830.822.920 37.297.534.522

2. Cdc khoan tucmg ducmg tien 112 - 4.131.160.888

II. Cac khan du tir tai chinh ngin han 120 - 1. Diu to ngin han 121 2. Dir phong giarn gia chirng khoan dau to ngin han (*) 129 HI. Cac khoin phai thu ngin ban 130 2 9.171.483.228 20.074.001.178

1. Phai thu khach hang 131 2.1 8.009.213.650 13.635.83

2. Tra truerc cho ngu6i ban 132 2.2 1.005.340.909 91 5. Cac khoin phai thu khdc 135 2.3 156.928.669 18' 664c.q1.1

AChiNti II t4

6. Du phong phai thu ngin han kh6 doi (*) 139 CH VU T1

IV. Hang ten kho 140 3 92.246.277.732 61.203.05700

1. Hang ton kho 141 92.246.277.732 61.203.00.Wf

2. Du phong giam gid hang ton kho (*) 149 PHIAK ----____

V. Tai san ngin han khac 150 4 24.425.298.986 20.987.66Qg'

1. Chi phi tra trudrc ngin han 151 - 2. Thue GTGT ducic khAu trir 152 4.1 23.896.702.755 20.986.907.244

3. Thue va cdc khoin khac phai thu NM, fluor 154 4.2 528.596.231 692.957

4. Tai san ngin han khac 158 B - TAI SAN DAI HAN (200=210+220+240+250+260) 200 124.634.126.640 129.118.391.094

I- Cac khan pail thu dai han 210 3.272.164.500 2.727.988.000 4. Phai thu dai han khac 218 5 3.272.164.500 2.727.988.000 5. Dv phang phai thu dai han kho doi (*) 219 II. TM san c6 djnh 220 103.667.309.305 106.588.397.531 1. Tai san c6 djnh ham hinh 221 6 99.413.870.013 104.964.394.708 - Nguyen gia 222 200.490.566.097 196.142.420.726 - GO tri hao mon luy Ici (*) 223 (101.076.696.084) (91.178.026.018)

3. Tai san co djnh vo hinh 227 7 - - Nguyen gia 228 25.600.000 25.600.000 - Gia tri hao mon Iuy ej (*) 229 (25.600.000) (25.600.000)

4. Chi phi xay dtyng co. ban dir dang 230 8 4.253.439.292 1.624.002.823 IV. Cac khan du to tai chinh dai han 250 1. Diu to vao cong ty con 251 2. Diu to vao cong ty lien ket, lien doanh 252 3. D'au hr dai han khac 258 4. Du phong giam gia eau to tai chinh dai han (*) 259 V. Tai san dai han khic 260 9 17.694.652.835 19.802.005.563 1. Chi phi tra trudc dai han 261 17.694.652.835 19.802.005.563 2. Tai san thue thu nhap hoan lai 262

TONG CONG TAI SAN (270 = 100 + 200) 270 253.308.009.506 272.811.745.457

vni 'TO,

OAN

1

CONG TY CO PHAN KHOANG SAN BINH DINH Dja chi: 11 Ha Huy Tap, Thanh ph6 Quy Nhon, Tinh Binh Djnh.

BANG CAN DO! KE TOAN Tai ngay 30 thing 6 nam 2014

Dan vi tinh: VND

NGUON VON MA so

ThuyitA minh

S6 cu6i kk SO diu nam

1 2 3 4 5 A - NO PHAI TRA (300 = 310 + 330) 300 38.776.487.222 58.344.986.242 I. Nq ngin h#n 310 10 30.765.681.699 49.799.000.687 1. Vay va ncr ngin han 311 2. Phai tra ngu&i ban 312 10.1 3.019.890.428 557.413.086 3. Ngtrtri mua tra tin trtrac 313 10.2 78.710.000 983.345.000 4. Thud va cac khoan pilaf Op Nha nu& 314 10.3 7.108.762.327 14.891.558.205 5. Phai tra ngtrgi lao dung 315 10.4 13.976.236.107 15.136.906.397 6. Chi phi phai tra 316 10.5 67.550.046 3.382.872.818 7. Phai tra nOi be? 317 .\ 8. Phai tra theo tin dO ke hoach hqp ding xay dtmg 318

'',./,, \I

9. Cac khan phai tra phai Op ngin han khac 319 10.6 1.765.819.663 2.101.336.81i 10. Disr piling phai tra ngin han 320 11. Quy khen thtrerng, ph& lqi, ban dieu hank 323 10.7 4.748.713.128

_,-4 12.745.568.32F/,

II. Nq diti h#n 330 11 8.010.805.523 8.545.985.55e 1. Phai tra dai han ngutri ban 331 2. Phai tra dai hp nOi bO 332 3. Phai tra dai han khac 333 4. Vay va nq dai han 334 11.1 8.010.805.523 8.545.985.555 5. Thud thu nhip holt lai phai tra 335 6. Dkr phong trcr cap mit vi0c 1am 336 7. Dv piton phai tra dai han 337 8. Doanh thu chtra thirc hiOn 338 9. Quy phat triEn khoa hoc va cong ngh0 339 B - VON CHO SO HCrU (400 = 410 + 430) 400 214.531.522.284 214.466.759.215 1. V6n chi so* hem 410 12 214.531.522.284 214.466.759.215 1. VOn diu to dm chi sa hCru 411 123.926.300.000 123.926.300.000 2. Thang du vin c6 phan 412 19.391.000.000 19.391.000.000 3. Wm khac cia chi ser hem 413 4. C6 phidu quy (*) 414 5. Chenh lOch danh gia lai tai sin 415 6. Chenh ldch ty gid h6i dodi 416 7. Quy diu to phat tridn 417 21.579.231.597 12.523.824.666 8. Quy chr phong tai chink 418 12.392.337.618 12.392.337.618 9. Quy khdc thuOc vein chic ser half 419 10. Lqi nhuan sau thud chtra phan ph6i 420 37.242.653.069 46.233.296.931 11. NguOn vin au to XDCB 421 12. Quy h6 trq sip x6p doanh nghidp 422 II. NguOn kinh phi va quy khac 430 1. Ngu8n kinh phf 432 2. NguOn kinh phi da hinh thanh TSCD 433

TONG CONG NGUON VON (440 = 300 + 400) 440 253.308.009.506 272.811.745.457

7

Lap, ngay 17 thcing 07 nam 2014

Tong GiAm dee

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Nguiri 14p bleu KE Wan truerng (KS', ho ten)

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Nguyen Thi Bich Hu Ong Hujrnh NgQc Bfch

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CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap, Thanh pho Quy Nhon, Tinh Binh Djnh.

CAC CHI TIEU NGOAI BANG CAN DO! KE TOAN

CHI TIEU Thuyet minh S6 cu6i to SO din nAm

1. Ili san thue ngoai

2. Vat tu, hang hod nhan giC hO, nhan gia ding

3. Hang hod nhan ban 144 !than 14, gal, IcS, ctrqc

4. Ng kho den da xir 1j,

5. Ngoai to cdc loci (USD)

6. Du town chi stir nghiep, du an

V.1 3,423.53 1,929,249.60

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Dia chi: 11 Ha Huy Tap, Thanh phd Quy Nhan, Tinh Binh Dinh.

BAO CAO KET QUA HOAT BONG KINH DOANH 6 thong dau nam 2014

Dan vi tinh: VND

Chi tieu Ma so

Thuyet minh

Quj, 2 [Ay ke 6 thong dliu nam

Nam nay Nam frisk Nam nay Nam trtro'c

1 2 3 4 5 6 7 1. Doanh thu ban hang, cung clap djch vy 01 13 32.898.971.984 112.925.840.411 85.521.362.667 226.663.617.915 2. Cgc khoan giant trir doanh thu 02 14 3.188.207.527 17.467.201.785 12.330.601.196 30.861.632.154 3.Doanh thu thian ban hang vii cung cap djch vy (10=01-02) 10 15 29.710.764.457 95.458.638.626 73.190.761.471 195.801.985.761 4. Gia von hang ban 11 16 20.473.089.809 60.872.549.673 49.564.505.837 122.580.457.044 5. Lqi nhu4n gi)p ban hang va cung cap djch vy (20=10-11) 20 9.237.674.648 34.586.088.953 23.626.255.634 73.221.528.717 6. Doanh thu hoyt Ong tai chinh 21 17 382.920.952 2.146.859.745 434.971.948 3.232.043.445 7. Chi phi tai chinh 22 18 - 49.192.000 - 87.596.578 - Trong do: Chi phi lai vay 23 - - 33.172.898 8. Chi phi ban hang 24 1.613.659.148 10.066.066.493 5.247.708.313 17.955.701.442 9. Chi phi quart ly doanh ngh4 25 3.124.699.769 3.332.178.531 5.933.060.964 6.084.379.790 10. Lqi nhu4n tir host Ong kinh doanh {30=20+(21-22)-(24+25)} 30 4.882.236.683 23.285.511.674 12.880.458.305 52.325.894.352 11. Thu ntiki khac 31 19 1.497.270.909 2.957.322.909 12. Chi phi khac 32 - 13. Lqi nhuy'n klific (40=31-32) 40 1.497.270.909 - 2.957.322.909 - 14. Tifmg lqi nhutin ke Wan trir&c thud (50=30+40) 50 6.379.507.592 23.285.511.674 15.837.781.214 52.325.894.352 15. Chi phi thud thu nhy'p doanh nghi0 hi?n hanh 51 20 1.140.409.221 4.398.037.942 3.380.388.145 9.596.036.467 16. Chi phi thud thu ntib doanh nghksp ham lyi 52 17. Lqi nhu'On sau thud thu nhOp doanh nghi0 (60=50-51-52) 60 5.239.098.371 18.887.473.732 12.457.393.069 42.729.857.885 18. Lai ca ban teen do phieu 70 423 1.524 1.005 3.448

1

CONG TY CO PHAN KHOANG SAN BINH DJNH

Dia chi: 11 Ha Huy Tap, Thanh pha Quy Nhon, Tinh Binh Dinh.

BAO CAO LUt CHUYEN TIEN TE (Theo plurang phdp gidn alp)

6 thing dim nam 2014

Dan vi tinh: VND

Chi tieti Ma

A so Thuyet minh

Lily ke 6 thing dAu nam

Nam nay Nam tru&c

1 2 3 4 5

I. Luu chuyen tien ta• hoot dOng kinh doanh

I. Liii nhu(in Mr& thud 01 15.837.781.214 52.325.894.352

2. Di'du chinh cho cdc khodn

- fait' hao TSCD 02 9.898.670.066 16.967.513.339

- Cac khoan du phong 03

- Lai, 18 chenh ldch tj, gia hoi doai chua thuc hidn 04 - (1.050.601.707

- Lai, 18 hr hoat dOng deu tu 05 (17.735.056) (1.607.962.0524

- Chi phi iai vay 06 - 33.172.898yi 3. Lvi nhu1n tir hogt d'fing kinh doanh trtroc shay doi Win ltru Ming 08 25.718.716.224 66.668.016.83

-% - Tang, giam cac khoan phai thu 09 7.993.415.396 (1.546.106.472)

- Tang, giam hang t6n kho 10 (31.043.220.158) 4.244.086.496

- Tang, giam cac khoin phai tra (KhOng kd lai vay phai tra, thud thu nhap doanh nghidp phai n9p)

II (15.410.104.306) 6.265.283.307

- Tang, giam chi phi tra Mr& 12 2.107.352.728 (5.462.346.305)

- Tien Iii vay da tra 13 - (33.172.898)

- Thu'd thu nhap doanh nghidp da nOp 14 (8.333.957.240) (19.514.735.665)

- Tien thu khac tir hoat dOng kinh doanh 15

- Tien chi khac cho hoat dQng kinh doanh 16 (544.176.500) (544.176.500)

Luu chuyin (Mn thutin lir hogt Ming kinh doanh 20 (19.511.973.856) 50.076.848.793

H. Luu chuyen tien tU hoot Ong dAu to

1.Tien chi a mua sem, xay dung TSCD va cac tai sin dai han khac 21 (6.977.581.840) (9.901.175.781) 2.Tien thu ti thanh1, nhuqng ban TSCD va cac tai san dai han khac 22

3.Tidn chi cho vay, mua cac cOng cg ng oh don vj khac 23

4.Tien thuh6i cho vay, ban lai cac cOng cv nq dm dcm vj khac 24 - 33.000.000.000

5.Tien chi deu tu gap von vao don vj khac 25

6.Tien thu h6i deu hr Op von vao don vj khac 26

7.Tidn thu lai cho vay, co tirc va Igi nhuan &roc chia 27 17.735.056 1.607.962.052

Luu chuyin tidn thudn tir hogt dOng ddu to 30 (6.959.846.784) 24.706.786.271

HI. Luu chuyin tien Ur hoot dOng tai chinh

1.Tien thu tir phat hanh c6 phidu, nhan v6n Op dm chic so hell 31 2.Tien chi tra vein g6p cho cac cha ser 110u, mua 1ai c6 phidu ciia doanh nghidp da phat hank 32

3.Tien vay ngin han, dai han nhan &roc 33

4.Tien chi tra ng g6c vay 34 - (8.561.121.540) 5.Tien chi tra ng thud tai chinh 35 6.C6 tic, lgi nhuan da tra cho chil sa hau 36 (12.126.051.850)

10

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Ke tosin tru*ng

(Ky, hp ten)

(Ky, hp ten)

Ng-------uyen Thi Bfch Hung Huknh Ngoc Bich

Lap, ngay 17 the ng 07 plan; 2014

TOng Clam (Mc 0039 ten, (long tau)

o' Cd P CONG TY

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\41. LNH DIN

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1

CONG TY CO PHAN KHOANG SAN BINH DJNH

Dja chi: 11 Ha Huy Tap, Thanh pho Quy Nhon, Tinh Binh Djnh.

BAO CAO LUtJ CHUYEN TIEN TE (Theo phtrang phdp gidn dip)

6 thang dou 'dm 2014

Don vi tinh: VND Lunt chuyen lien thud,: tir hogs erOng tai chlnh 40 (12.126.051.850) (8.561.121.540) Luu chuyin tien th an trong kj, (50 = 20+30+40) 50 (38.597.872.490) 66.222.513.524 Tan NI tuning dircrng den dliu 14 60 41.428.695.410 15.217.566.618 Anh huang cua thay dM ty gib h6i dodi quy CIO'i ngoai to 61 - 1.060.075.582

Tien va twang throng tien culd kj, (70 = 50+60+61) 70 V.1 2.830.822.920 82.500.155.724

11

CONG TY CO PHAN KHOANG ,SAN BiNH DINH Dia chi: 11 Ha Huy Tap, Thanh pho Quy Nhan, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TA! CHINH 06 thang clAu nam 2014

I D4c diem hoat d(ing cua doanh nghiep:

I. Hinh thkc hiku van:

Cling ty CO phAn Khoing San Binh Dinh duqc thanh lap theo Quyet djnh se 09/2001/QD-UB ngay 08 thing 01 nam 2001 cira Uy Ban Nhan Dan Tinh Binh Djnh ye viec chuyen cong ty Khoanf San Binh Djnh thanh cong ty Co Phan; Giay chirng nhan dang k5, kinh doanh lan dau COng ty Co Phan s6 3503000009 ngay 08 thang 01 nam 2001; Giay Chung nhan clang kj, kinh. doanh thay Ian thu tam ngay 15 thang 5 nam 2012; Giay Chung nhan dang kinh doanh thay doi lan thin chin ngay 30 thang 6 nam 2014 do Sa Ke Hoach va Dau Tu Tinh Binh Djnh cap.

VOn dieu Ig cua Cling ty la: 123.926.300.000 dong (Met tram hai mtrai ba tj, chin tram hai muai sou trieu ba tram ngan (long).

2. Linh v(rc kinh doanh: San xuat cong nghiep. Khai thac che bien va tieu thu cac loai khoang san

3. Nganh nghl kinh doanh: Khai thac, che bien va mua ban khodng san tir quang sa khoang Titan va cac loai quang, khoang san khac. Cac hoat Ong ho trq khai thac khoang san (Vir dieu tra, tham do dau khi). Kiem tra, phan tich ky- thuat cac loai quang khoing san. Mua ban cac loai vat tu, may mac, thiet bj phuc vu khai thdc va che bien cac loai quang khoang san.

II Nien dq ke town, don vj tien to sir dung trong ke Wan:

1. Nien (10 kE loan cua C6ng ty bit au to ngay 01/01 va ket thirc vao ngay 31/12 hang nam.

2. Den vi tien to sir dung trong ICE loan: Don vj tien to sir dung trong ghi chep ke town la deng Viet Nam (VND)

III Che dq ke town ap dung:

I. Chi dQ kE loan ap dyng: Cong ty ap dung che de ke town Viet Nam ban hanh theo Quyet djnh s6 15/2006/QD-BTC nay 20/03/2006; Thong to s6 244/2009/TT-BTC ngay 31/12/2009 twang dan

1. • sira doi, bo sung Che de ke town doanh nghiep va cac Chuan mirc ke Wan Viet Nam do Be Tai chinh ban hanh va cac van ban sira doi, be sung, huang clan thirc hien kern theo.

2. Hinh thirc sa Id loan ap dyng: Cong ty ap dung hinh thirc s6 ice town Nhat 1(5, Chung.

IV Cac chinh sach ke town ap dung:

1. Nguyen lac xac dint: car khoan tiEn: TiEn mat, tiEn gruff nein hang, tiEn clang chuyin

1.1 Nguyen tic xcic dinh cac khoan twang (twang tiEn: • • La cac khoan dau tu ngin han khonf qua 3 thang co kho nang chuyen doi de dang thinh tien va

• A. khong co nhieu ro trong chuyen doi thanh lien ke to ngay mua khoan dau to do tai thai diem bao coo.

1.2 Nguyen tic, phwang phdp chuyEn doi cac clang tien khdc:

Vic ghi nhan, danh gia, xir 15, cac khoan cherth lech tj, gia trong nam dtrqc thac hien theo Thong tu so 179/2012/T1'-BTC ngay 24 thang 10 nam 2012 cita Be Tai chinh.

2. Chinh sach ke loan doi veri hang tan kho:

2.1 Nguyen dc ddnh gid hang tan kho:

Hang ten kho dtrqc tinh theo gia gOc. Truing hqp gia trj thuan co the thi,rc hien dtrqc filar) ham gia gee thi phai tinh theo gia trj thuan co the thac hien &rot. Gia gOc hang ton kho baogom chi phi mua, chi phi the Wen va cac chi phi lien quan tr%rc tiep khac phat sinh de c6 duqc hang ton kho a dja diem va trang thai hien tai.

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12

CONG TY CO PHAN KHOANG SAN BINH DINH 1)/a chi: 11 Ha Huy Tap, Thanh phi` Quy Nhon, Tinh Binh Dinh.

Gia g6c ciia hang ton kho mua ngoai bao g6m gia mua, cac loci thue khong dtrqc hoan loi, chi phi van chuyen, b6c xep, bao quan trong qua trinh mua hang va cac chi phi khac c6 lien quan trtrc tiep den viec mua hang ton kho.

Gia g6c ciia hang ton kho do dun vi ttr san xuAt bao g6m chi phi nguyen lieu vat lieu trtrc tiep, chi phi nhan cong trtrc tiep, chi phi san xuAt chung co djnh va chi phi san xuat chung bien d6i phat sinh trong qua trinh chuyen hoa nguyen lieu vat lieu thanh thanh pham.

2.2 Phuang phdp lac clink gid tri halting kho cu .& /fp Gia trj hang ton kho cuoi ky dtrqc xac din!' theo phuang phi!) binh quan gia quyen.

2.3 Phuong phdp hgch tan hang ton kho: C6ng ty ap dung phtrang phap ke khai thtarng xuyen.

2.4 LOp du phang giant gib hang ton kho: Kh6ng ap dung lap dtr phang giam gia hang ton kho.

3. Nguyen tik ghi nhgn cdc khodn phai thu thuong mgi va phdi thu khdc:

3.1 Nguyen tdc ghi nhan:

Cac khoan phai thu khach hang, khoan tra trtrac cho ngtrai ban, phai thu n6i b6, phai thu theo tien d6 ke hoach hqp ding xay dtmg (neu c6), va cac khoan phai thu khac tai theri diem bao cao, neu:

- Co th&i han thu h6i hoac thanh toan dtrai 1 nam (hoac trong mgt chu kS, san xuat kinh doanh) dtrqc phan loci la Tai san ngin han.

- Co th&i han thu h6i hoac thanh wan ten 1 nam (hoac tren m6t chu kS' san xuAt kinh doanh) dtrqc !Alan loci la Tai san dai han.

3.2 Lap d(r phdng phai thu khd dai: Khong phat sinh.

4. Nguyen sac xac dinh khan phai thu, ph& tsti theo tien dQ ke hogch kip (Ong xay dung: KhOng phat sinh.

5. Ghi nhan va khau hao tai san co dinh:

5.1 Nguyen lac ghi nh an TSCD huu hinh, TSCD vo hinh:

Tai san c6 djnh dtrqc ghi nhan theo gia gOc. Trong qua trinh sir dung TSCD duqc ghi nhan theo nguyen gia hao mon lay ke theo gia g6c.

5.2 Phuong phdp khOu hao TSCD him hinh, TSCD va hinh: KhAu hao dtrqc trich theo phtrang phap doing thang va tuan thu theo tS, le khAu hao &Km xac djnh theo quy dinh tai Thong to s6 45/2013/TT-BTC ngay 25/04/2013 cua B6 Tai Chinh.

6. 119p clang thue tai chinh: Khong phcit sinh.

7. Ghi nhan va khau hao bat d'Ong san dOu Khang phat sinh.

8. Nguyen sac von hod cdc khodn chi phi di vay viz cdc khodn chi phi khdc:

8.1 Nguyen sac van hod cdc khan chi phi di vay:

Chi phi di vay lien quan trtrc tiep den viec dau to xay dtmg hoac san xuAt tai san do dang dtrqc tinh vao gia trj ctia tai san d6 (duqc win hod), bao gom cac khoan !Ai tien vay, phan 136 cac khoan chiet khAu hoac phu trOi khi phat hanh trai phieu, cac khoan chi phi phu phat sinh lien quan toi qua trinh lam thu tvc vay.

Viec v6n hoa chi phi di vay se dtrot tom ngirng loi trong cac giai clop ma qua trinh dAu to xay dtmg hoac san xuAt tai san do• dang bj gian doan, trir khi str gian doan d6 la can thiet.

Viec v6n hoi chi phi di vay se chAm dirt khi cac hoot d6ng chu yeu can thiet cho viec chuAn bj dua tai san dor dang vao sir dung hoac ban d' hoan thanh. Chi phi di vay phat sinh sau d6 se dtrqc ghi nhan la chi phi san xuAt, kinh doanh trong IcSr khi phat sinh.

Cac khoan thu nhap phat sinh do du to tam th6i cac khoan vay rieng biet trong khi chi sir dung vao muc dich co dtrqc tai san db dang thi phai ghi giam trir (-) vao chi phi di vay phat sinh khi von hod.

13

CONG TY CO PHAN KHOANG SAN BINH DINH Dja chi: 11 Ha Huy Tap, Thanh phi Quy Nhon, Tinh Binh Djnh.

Chi phi di vay duqc vim hod trong kS' khong duqc vuqt qua tong s6 chi phi di vay phat sinh trong Icy. Cac khoan lai tien vay va khoin phan bo chiet khau hoAc phy tr6i duqc von hoa trong tirng 1(.5/ khong duqc vuqt qua s6 lai vay that to phat sinh va s6 phan b6 chiet khau hoAc phu tr6i trong kjf do.

8.2 TY l' von hod chi phi di vay (kyr stu dung di xdc dinh chi phi di vay dugc van hod trong 4: Khong pluit sinh

8.3 Nguyen tdc von hod cdc khodn chi phi Mk:

8.3.1. Chi phi tra truck: Chi phi tra trtrac phan b6 cho hoat d6ng du tu xay dung ca ban, cai too, nfing cap TSCD trong kj, duqc von hoi vao TSCD Clang duce du tu hooc cai too ning cap do.

8.3.2. Chi phi khac: Chi phi khac phut vu cho hoat d6ng du tu xay dung ca ban, cai tao, !tang cap TSCD trong kS, duqc von hod vat) TSCD dang duqc dau tu hoAc cai tao nfing cap QO.

8.4 Phirang phdp phan bd chi phi Ira &troy:

Cac loai chi phi tra truck neu chi lien quan den nam tai chinh hien tai thi duqc ghi nhA'n vao chi phi san xuat kinh doanh trong nam tai chinh

Viec tinh va phan b6 chi phi tra truck dai han vao chi phi san xuat kinh doanh tirng kj, hach town duqc can cu vao tinh chat, mire d6 timg loai chi phi de chqn phuang phap va tieu thirc phan b6 hqp 1S,.

8.5 Phuvrng phdp phan a Ifri thl thwong mgi: khong phat sinh

9. Nguyen tic ki loan chi phi nghien caw va triin khai:

9.1 Nguyen nic ICA todn chi phi nghien ciku:

Toan b6 chi phi phat sinh trong giai doan nghien ciru duqc ghi nhAn la chi phi san xuat kinh doanh trong kS,.

9.2 Nguyen tdc ki todn chi phi triers khai:

Chi phi phat sinh trong giai doan trien khai duqc ghi nhAn la chi phi san xuat kinh doanh trong kS, trir khi thoa man d6ng then cac dieu kien de ghi nhAn la TSCD vo hinh.

10. la loan cdc khan dim to tai chinh:

10.1 Nguyen tdc ghi nh4n cdc khodn dim tu vao cong ty con, cong ty lien kift:

Khoin du tu vao ding ty con, cong ty lien ket duqc ke toin theo phucmg phi!) gia gOc. Lqi nhuAn than duqc chia tir cong ty con, cong ty lien ket phat sinh sau ngay dau tu duqc ghi nhAn vac) Bac) cao Ket qua hoat d6ng kinh doanh. Cac khoan duqc chia khic (ngoai lqi nhuAn thuAn) duqc coi la phAn thu hoi cac khoan du to va duqc ghi nhAn la khoan giam trir gia gOc du tu.

10.2 Nguyen tdc ghi nlMn cdc khodn dau to cluing khodn ngdn hgn, dai hgn:

Cac khoan dAu tu chirng khoan tai th6i diem bao cao, neu:

- CO thai han thu h6i hoAc dao han khong qua 3 thing ke tir ngay mua khoan dAu to do duqc coi la " tuang duong tien"

- CO thai han thu h6i On dual 1 nam hoAc trong 1 chu kj, kinh doanh ducc phan loai la tai san ngin han

- CO then han thu h6i On tren 1 nam hoAc ham 1 chu kj, kinh doanh duqc phan loai la tai san dai han

10.3 Plurang phdp lip du- ',hang giant gid din, tu ngdn hgn, did hgn:

Du ph6ng giam gia dAu to duqc lop vao th6i diem cuOi nam la so chenh lech giiia gia gOc dm cac khoan dAu tu duqc hach town tren so ke toan Ian ban gia tri thj tinting ciia chimg tai tiled diem lAp du phong.

11. Ke todn cdc hogt d'Ong lien doanh:

11.1 Nguyen tdc ki loan hogt d(ing lien doanh theo hinh duke hogt dOng kinh doanh d'jng krjm soot va Tai san djng kiem soar:

14

CONG TY CO PHAN KHOANG SAN BiNH DINH Dja chi: 11 Ha Huy Tap, Thanh phi Quy Nhan, Tinh Binh Djnh.

Hog Ong lien doanh theo hinh thtic Hoat Ong kinh doanh ding kiem sat va Tai san ding kiem soat duqc Cong ty ap citing nguyen tac ke tan chung nhu vai cdc hoat Tong kinh doanh thong thu6ng khdc. Trong do:

- C6ng ty theo dOi rieng cac khan thu nhap, chi phi lien quan den hog Ong lien doanh va thuc hien phan b6 cho cdc ben trong lien doanh theo hop tieing lien doanh;

- Cong ty theo dai rieng tai san gip On lien doanh, phan von gap vao tai san (fang kiem soat va cac khoan cong nq chung, eking nq rieng phat sinh tin hoat deng lien doanh.

11.2 Nguyen dc ke loan hogt dOng lien doanh theo hinh their thdnh ldp ca sb kinh doanh tieing kiln: soar:

Khan dau to vao cong ty lien doanh duce ke tan theo phtrong phip gid ,g6c. Khoan von gip lien doanh kh6ng dieu chinh theo thay doi cua phan ser hull dm cong ty trong tai san thuan cua cong ty lien doanh. Bdo cdo Ket qua hoat Ong kinh doanh cua Cling ty phan dnh khan thu nhap duqc chia tin lqi nhuan thuan luy ke cua C8ng ty lien doanh phat sinh sau khi gip win lien doanh.

12. Ghi nhdn cdc khocin phdi Ira thwang mgi va phdi tra khdc:

Cdc khoan phai tra nguai ban, phai tra nei be, phai tra khdc, khan vay tai th&i diem bdo cdo, neu: ,--Z5P40

- Co th6i thanh tan dtr6i 1 nam hoac trong met chu san xuat kinh doanh dtrqc phan loai la ,ico,,44 4 nq ngan han. !cm vy rd I

r. - Co thoi han thanh tan tren 1 nam hoac tren met chu kj, san xuat kinh doanh dtrqc phan loai la nq CHiNH K vA KIN To

dai hart. pH1A NAP Tai san thieu chi xir ljr duqc phan loai la nq next han.

Thue thu nhap han lai &roc phan loai la rig dai han.

13. Ghi nh (in chi phi phiii trd, Inch trubc chi phi saw china Ion, chi phi biro heath san khong phcit sinh

14. Ghi nhan chi phi tra &woe:

Cdc chi phi tra truot chi lien quan den chi phi san xuat kinh doanh nam tai chinh hien tai ducc ghi nhan la chi phi tra tnro.c ngan han.

Cdc chi phi sau day da phat sinh trong nam tai chinh nhung duqc hach tan vao chi phi tra truck dai han de phan b6 dan vao ket qua hoat deng kinh doanh:

- Chi phi thanh lap;

- Chi phi truck hog deng chi phi chuan bi san xuat (bao gom cdc chi phi dao tao);

- Chi phi chuyen dia diem, chi phi to chirc lai doanh nghiep;

- Chi phi chay firer c6 tai, san xuat thu phdt sinh 16n;

- Cong cp ding cu xuat dung c6 gid tri lan;

- Lo chenh lech tj, gia cua giai doan du to xay dung ca ban;

- Chi phi stia chfIa Ion tai san c6 dinh phat sinh met lan qud

15. Ghi nhdn cac trdi philu co the chuyin 'Chong phat sinh

16. Nguyen tic chuyin doi ngoui va cdc nghiep vu d;r phimg rdi ro hdi cloak Khong phat sinh

17. Ngujn von chd so. him:

17.1 Ghi nhdn co tire:

Co tic phai tra cho cdc c6 dong duqc ghi nhan la khoan phai tra trong Bang Can chlii k.& toan cua Cong ty sau khi c6 thong bao chia co tire cua Hei ding Quart tri Cong ty.

17.2 Nguyen t'dc trich 10p cdc khocin du. Ira cac guy dr 10 nhudn sau thuk

15

CONG TY CO PHAN KHOANG SAN BiNH DINH Dia chi: 11 Ha Huy Tap, Thanh phi) Quy Nhcm, Tinh Binh Dinh.

Lqi nhuan sau thus thu nhap doanh nghiep sau khi dtrqc HOi ding Quart trj phe duyet duqc trich cac quy theo Dieu le C6ng ty va cac quy djnh phap 1Y hien hanh, phan chia cho cac ben clua tren ty Ig

A , von gop.

18. Nguyen tac ghi nhan doanh thu:

18.1 Doanh thu ban hang &ye ghi nhan khi ding Mai them man cac dieu kin sau:

- Phan Ian rui ro va lqi ich gin lien vai quyen sa hiru san Aim hoac hang h6a da duqc chuyen giao cho nguai mua;

- C8ng ty khong con nim git quyen quail 15, hang h6a nhu ngueri s& hQu hang h6a ho4c quyen kiem soar hang h6a;

- Doanh thu duqc xac djnh tuang drii chic chin;

- Cling ty da thu ducfc ho4c se thu duqc Iqi ich kinh to tir giao djch ban hang;

- Xac djnh dtrqc chi phi lien quan den giao djch ban hang

18.2 Doanh thu cung cap djch

Duqc ghi nhan khi ket qua cua giao djch do dtrqc xac djnh mOt cach ding tin cay. Truing hqp viec cung cap djch Nry lien quan den nhieu ky thi doanh thu duqc ghi rthan trong ky theo ket qua phan cong vi'ec da hoan thanh vao ngay lap Bang Can ClOi ke toin ctia ky do. Ket qua cua giao djch cung cap djch vv duqc xac djnh khi them man cac dieu kien sau:

- Doanh thu dtrqc xac djnh tuang doi chic chin;

- C6 kha nang thu drrqc lqi ich kinh to tir giao djch cung cap djch vv do;

- Xic djnh &qv phan cong viec da hoan thanh vao ngay lap Bang can dui ke tan;

- Xac djnh dtrqc chi phi phat sinh cho giao djch va chi phi a hoan thanh giao djch cung cap djch vv d6

18.3 Doanh thu hoot clang tai chinh:

Doanh thu phat sinh tir tien lai, tien ban quyen, CO tirc, lgi nhu.n dtrqc chia va cac khoitn doanh thu hoot dOng tai chinh khac duqc ghi nhan khi them man ding thOi hai (2) dieu kien sau:

- C6 kha nang thu duqc lqi ich kinh to tir giao djch d6;

- Doanh thu duqc xac djnh ttrcmg dOi chic chin.

CO ttk, lqi nhuan duqc chia dtrqc ghi nhan khi Cong ty dtrqc quyen nhan co tire ho4c duqc quyen nhan lqi nhu.n tir viec gap von.

16

CONG TY CO PHAN KHOANG SAN BINH DJNH Dia chi: 11 Ha Huy Tap, Thanh pha Quy Nhan, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHiNH 6 thang dAu nam 2014

V- THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BANG CAN DOI ICE TOAN VA BAO CAO KET QUA HOAT DOG KINH DOANH

1. TIEN VA CAC KHOAN TUCING DU'ONG TIEN SO cuOi Icy

Don vi tinh: VND

S6 dAu nam

1.1- Tien mat - VND 911.765.373 629.757.575

- Ti6n mat 911.765.373 629.757.575

1.2- Tien gal ngfin hang 1.919.057.547 36.667.776.947

- Ngan hang DT & PT - CN.Binh Djnh (VND) 151.375.548 72.112.913

- Ngan hang TMCP A Chau - CN.Binh Djnh (VND) 1.428.479.617 41.655.453

- Ngan hang Nang nghi6p va Phat Tri6n Nang Than - CN.Binh Djnh (VND) 266.275.487 19.803.317

- Ngan hang TMCP A Chdu - CN.Binh Djnh (# 805.59 USD) 17.160.410 136.695.521

- Ngfin hang DT & PT - CN.Binh Djnh (# 850.56 USD) 18.118.345 31.091.625.515

- Ngan hang NN & PTNT- CN.Binh Djnh (# 1,767.38 USD) 37.648.140 5.305.884.228

1.3- Clic khoan Wang dirang tien 4.131.160.88

- Ti6n giri tiet kim VND tai NH Dau to & Phat tri6n - CN.Binh Djnh (KS, han 01 thang) 4.131.160.8 o' 1

ging 2.830.822.920 41.428.695.4 ti

0 2. CAC KHOAN PHAI THU NGAN HAN SO cu.& ics, SO dAu nam 1 2.1- Phai thu khich hang 8.009.213.650 13.635.839.421

- C6ng ty KDC Malaysia (# 375,000.00 USD) 7.988.125.000 6.055.172.817

- Wogen Pacific LTD (# 990 USD) 21.088.650

- C6ng ty Qinzhou Dewei Trade Company LTD-T.Qu6c (# 359,642.60 USD) 7.580.666.604

2.2- Tra trierc cho nguiri ban 1.005.340.909 6.419.496.773

- Vin C6ng Nghe Vat li6u Va Ca 110.000.000

- C6ng ty Ca din xdy lap 1-Wrig Vircmg 2.604.900.000

- Vin khoa hoc c6ng nghe m6 - Luy6n kim 360.000.000 446.000.000

- Trung tam Quan tic m6i mg:mg Binh Djnh 142.869.500

- DNTN May thucmg mai Van Phat 540.000.000 650.000.000

- Khac 35.000.000

- Phan Thanh Nghj 25.000.000 25.000.000

- Dao Cat Hung 9.090.909 5.000.000

- NM ca khi thily nong HUng Vircmg 1.811.000.000

- Doan dja chat 506 30.000.000 30.000.000

- C6ng ty TNHH gi6ng cay tr6ng Anh VO 400.000.000

- Vin nghien ciru hat nhan Da Lat 7.000.000

- C6ng ty CP qu6c to HMT Viet Nam 122.727.273

- Cong ty TNHH TVXD Cat Tien 30.000.000

- Cong ty CP thiet bj ha tAng Facon 41.250.000

17

CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap, Thanh phe, Quy Nhan, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHiNH 6 twang dau nam 2014

2.3- Cac khoan phai thu khgc 156.928.669 18.664.984 - Bao him that nghiep 19.445.349 7.464.984

- Bao him xA hei 37.483.320

- Thus TNCN HDQT ben ngoai ding ty 11.200.000

- C6ng ty CP du lich Hoang Anh - dat xanh Quy Nhcrn 100.000.000 COng 9.171.483.228 20.074.001.178

3. HANG TON KHO s6 cu6i ky SO dau ndm

- Nguyen lieu, vat lieu 4.739.902.406 4.550.786.801

- Cong cu, dung cu 1.436.403.904 1.020.087.651

- Thanh pham 86.069.971.422 55.632.183.122 COng 92.246.277.732 61.203.057.574

4. TAI SAN NGAN HAN KHAC 4.1- Thud GTGT MAK khOu try. 4.2- Thud va c6c khoan phi i thu Nha matt - ThuO xuat khau - Thud thu nhap doanh nghiep

Cong

SO cu6i ky

SO du n‘(7172-;

20.986.900 IA Hut

69Z+950 rif 69.011, KE.

VA KIEM

23.896.702.755 528.596.231

528.596.231

PHIA NA. 20.987.606:201—, 24.425.298.986

5. PHAI THU DAI HAN KHAC * Cac khan ky qug, ky artyc clai han

- Ky quy mai trig:mg me 73ha Phil Cat

- Ky quy m6i tnrtmg mO 150ha Phil Cat COng

SO cu6i SO du nam 3.272.164.500

438.000.000

2.834.164.500

2.727.988.000 438.000.000

2.289.988.000 3.272.164.500 2.727.988.000

18

1

CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap, Thanh pha Quy Nhon, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHiNH 6 thing dhu nam 2014

6. TANG, GIAM TAI SAN CO DINH HtrU HINH

Chi tieu Nha &a,

vat kien truc May m6c,

thiet bi

Pluromg tin van tai,

truyen din

Dvng cv quart 1j,

Tong Chng

I. Nguyen gia 1. SO thr dhu nam 37.764.689.506 137.548.927.813 19.973.690.801 855.112.606 196.142.420.726 2. SO tang trong k5' 3.260.077.509 839.231.498 248.836.364 4.348.145.371

Bao gam: - Do mua sim meri 839.231.498 248.836.364 1.088.067.862 - Cai tao sira chOa 3.260.077.509 3.260.077.509 - Chuy6n tir XD CBDD

3. SO giam trong k5' Bao gam:

- Thanh ly, n111E:mg ban - Giam khac

C. 4. SO thr cuOi kj, 41.024.767.015 138.388.159.311 20.222.527.165 855.112.606 200.490.56 II. Gia tri hao mon lay ke Ai.1 1. So dv dhu nam 14.794.260.720 65.823.604.738 9.964.494.482 595.666.078 91.178.01803 f 2. SO tang trong k5' 2.047.147.926 6.611.664.463 1.179.220.784 60.636.893 9.898.6716. 3. Sh giam trong kj,

Bao gam:

:fy

- Thanh 1y, nhtrcmg ban - Gam khac

4. SO dv cu6i k5' 16.841.408.646 72.435.269.201 11.143.715.266 656.302.971 101.076.696.084 III. Gia tri con lai 1. Tai ngay dAu nam 22.970.428.786 71.725.323.075 10.009.196.319 259.446.528 104.964.394.708 2. Tai ngay cu6i kY 24.183.358.369 65.952.890.110 9.078.811.899 198.809.635 99.413.870.013

7. TANG, GIAM TAI SAN CO DINH VO H1NH

Chi tieu Quyen sir dvng dht

Quyen phat hhnh

Ban quyen, bing sang the

Phhn mem may tinh Tong Chng

I. Nguyen gia 1. SO dtr du nam 25.600.000 25.600.000 2. SO tang trong kj,

Bao gam: - Mua sam mdri - Tao ra tir ncji 1)0 doanh nghi0 - Tang do hip nhAt kinh doanh - Tang khac

3. SO giam trong k5' Bao gam:

- Thanh 1y, nhuvng ban - Giam khac

4. SO dir civil kj, 25.600.000 25.600.000 II. Gig tri hao mon lay ke 1. SO thr dhu nam 25.600.000 25.600.000 2. SO tang trong kj, 3. SO giim trong kj,

19

CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap, Thanh ph6 Quy Nhan, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHINH 6 thane du am 2014

Bao gam: - Thanh 15,, nhuqng ban - Giam khdc

4. SO dir cuOi 14 25.600.000 25.600.000 III. Gia trj con 1a1 1. Tai ngay dAu nam 2. Tai ngay cuoi ks,

1 8. CHI PHI XDCB DO DANG

- Mua sam tai san ca djnh - Xay dung nha may Xi Titan

COng

9. TAI SAN DAI HAN KHAC

* Chi phi tra trtgrc dai han - Cong cu, dung cu chua phan 1)6 - Tien thue dAt NMX 45 nam theo hqp clang thue dAt - Khao sat m6 73ha Cat Thanh - Chi phi khoan tham da dja chAt m6 Cat Thanh - Kinh phi dang gap xay dung ha tang m6 150 ha - Chi phi khoan tham da dja chat, xir 15, mai tru&ng Nha may xi Cat Nhan

COng

SO cutti ky SO dAu nam

369.979.032 3.883.460.260

291.711.332 1.332.291.491

4.253.439.292 1.624.002.823

SO cuOi IcSr SO dAu tam

2.090.482.545 12.532.131.000

498.407.396 79.391.000

2.437.328.000

4.874.664.000 136.303.894

17.694.652.835 19.802.005.563

o'

2.158.499.56 12.689.451.00

1 10. Nci NGAN HAN SO cutii k5' SO du nam

10.1- Phil tra nguiri ban 3.019.890.428 557.413.086

- DNTN Xuyen Quac Dan 420.304.944 158.896.339

- Cong ty TNHH San xuAt va Thucmg Mai Vu Anh 195.362.940 313.899.520

- C6ng ty CP Phan B6n va DVTH Binh Djnh 23.272.727

- Vo BA. Son 20.312.000

- DNTN Ca khi Quoc Manh 153.596.000

- Cong ty CP ca dien & xay lap Hiing Vuang 281.803.636

- Cong ty CP Ong nghe Tu. Ha 66.000.000

- Cong ty TNHH Gia Long 1.144.168.500

- Hieu buon Thanh Quyen 57.670.500

- Cong ty TNHH to van xay dung Cat Tien 8.000.000

- ara hang kinh doanh thiet bj din Hang Phat 155.064.000

- Hieu buon Trong Tuan 65.687.000

- Hieu Won Thanh Nhan 34.239.000

- DNTN thuang mai van tai The Anh- dai 15, 16p xe 233.704.545

- Tim din Bich Hang 198.389.000

- Cong ty TNHH to van xay dtmg Nguyen Tfuc 5.896.363

- Khdc 4.000 41.032.500 10.2- NgtrOi mua tra tier) trir&c 78.710.000 983.345.000

- DNTN Hanh Thao 78.710.000 36.945.000

- Cong ty TNHH Huy Tung 946.400.000

20

CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap, Thcinh pha Quy Nhan, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHiNH 1 6 thing du nam 2014 10.3- Thus va ale khoin phai n§p Nha nu*c 7.108.762.327 14.891.558.205

I - ThuS thu nhap doanh nghiep 4.424.972.864 - Thus di nguyen 6.785.482.682 10.056.861.996 - Phf bao ve m6i trusting 323.279.645 409.723.345 10.4- Phai tra nguiri lao dOng 13.976.236.107 15.136.906.397

- Lucmg phai tra cling nhan vien 13.976.236.107 15.136.906.397

I 10.5- Chi phi phai tra

ila HDQT & BKS

67.550.046 3.382.872.818

- Thu lao c 40.400.000

- Kinh phf xay civng CSHT m6 73 ha Phil Cat 2.920.000.000

I - Bao hiem Buu Dien - CN Binh Djnh 10.910.909 - Cling ty TNHH DVTM Binh Hai 222.000.000

I 710 uW1

- Cling ty Giarn djnh Vinacontrol - CN Quy Nhcm - 'Chic 0

1.850.000

52

Ma 3 3C11:i"":

- Trung Tam Quan Tric M6i Twang Binh Djnh 5716

OICH VU TU

I - Doan Dja Chat 506 00 - Phi truac ba xe 27.00(1:b

6151A M NA T I - CN VIETFFRACHT Quy Nhan (tien van chuyen) 17.734.246 1

- Cling ty CP cang Quy Nhan (tien boc xep, thug kho bAi) 33.526.800 — .,;::2___-ico

- Cling ty TNHH DSV Air & Sea (phf lam hang) 1.689.000

I

- Cong ty TNHH van tai va thucmg mai Thjnh Phat (van chuyen) 10.6- Csic khan, Is phai tra phai nip nglin tin khac 1.7

12.750.000

65.819.663 2.101.336.853 - Kinh phi Cling down 1.344.178.336 1.209.771.126

I - Bao lam xA hei 78.068.903 - Bao hiem y t6 14.357.002 32.169.024

I

• Phan Huy Hoang 66.538.660 - Tam thu thud thu Whip ca Whin 217.349.365

66.538.660 157.599.965

- CNCNV img he (icing bao bAo lvt 19.260.000 19.260.000

I - Co (long Quach Xieu An 750.000 750.000 - Phf bao hanh cling trinh XDCB (Trung tam Quan Tric Moi twang Binh Djnh) 30.000.000

I

- Quy tra co tirc 101.437.300 -irc 10% dm c6 d6ng ltru Icy sin chirng khoan SME

1.949.000 505.230.175

Coa 1.949.000 10.7- Quy khen thu&ng, phdc 19i, ban diSu Minh 4.748.713.128 12.745.568.328

I

- Quy khen th tkm g -Quy phiic lqi

2.895.361.328 9.345.362.328

1.853.349.800 3.000.000.000 - Quy thtrang Ban quan ly, dieu hanh cling ty 2.000 400.206.000

I COng 30.765.681.699 49.799.000.687

11. NO DAI HAN SO cuoi ky SO dau nam Vay ye nsy dai hp 8.010.805.523 8.545.985.555

- Tiin thug dat nha may xi 8.010.805.523 8.545.985.555 COng 8.010.805.523 8.545.985.555

1

21

Mil ill MIN EMI MINI Mil NMI NMI MI r-- B— it UM MN SIM ar MN BEI

CONG TY CO PHAN KHOANG SAN BiNH DINH

Dia chi: 11 Ha Huy Tap, Thanh pho Quy Nhan, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHiNH 6 thing du nam 2014

12. VON CHU SO HU'U

a/ Bang can ail bien dOng cua von chit sir him Dan vi tinh: VND

VOn dau to cila chit sir him

Th4ng du Quy 4 4 von co Phan

du .z tir phat trien

Quy dg phong tai chinh

Chenh Itch ty gia hOi &Ai

Lqi nhuan sau thue chura phial

phili Tong CQng

A 1 2 3 4 5 6 7 SO du au nam Cm& 123.926.300.000 19.391.000.000 12.544.090.031 12.392.337.618 35.355.438.920 203.609.166.569 - Tang von trong nam tnrac - Lai trong nam tnrac 80.020.596.646 80.020.596.646 - Tang khac 22.265.365 22.265.365 - Giarn vOn trong nam truoc - Lb' trong nam trtrac - Giam khac 20.265.365 69.165.004.000 69.185.269.365 SO du cuOi nam trulfrc 123.926.300.000 19.391.000.000 12.523.824.666 12.392.337.618 46.233.296.931 214.466.759.215 SO du du nam nay 123.926.300.000 19.391.000.000 12.523.824.666 12.392.337.618 46.233.296.931 214.466.759.215 - Tang v6n trong IcS, nay - Lai trong kj, nay 12.457.393.069 12.457.393.069 - Tang khac 9.055.406.931 9.055.406.931 - Giam vOn trong kj, nay -L8 trong kS, nay - Giant khac (*) 21.448.036.931 21.448.036.931 SO dir cuOi 10 nay 123.926.300.000 19.391.000.000 21.579.231.597 12.392.337.618 37.242.653.069 214.531.522.284

Ghi chit:

(*) Giant kluic nhu'On sau thui Mira phan phoi Inich Theo Net( Quyit Co Bong so 06/NQ-DHDCD-BMC ngay 10/04/2014

- Trich guff co ttic bef sung 30% caa nam 2013

- Trich quy dciu to phat tridn

C(ing

So din

12.392.630.000

9.055.406.931

21.448.036.931

0 22 'ff/A, g• H x 1-04 \••..

123.926.300.000

123.926.300.00

SO cu6i ky SO dOu nam

12.392.630 12.392.630

12.392.630 12.392.630

12.392.630 12.392.630

12.392.630 12.392.630

12.392.630 12.392.630

33.971.569.215 24.916.162.284

21.579.231.597 12.523.824.666

12.392.337.618 12.392.337.618

CONG TY CO PHAN KHOANG SAN BiNH DINH Dia chi: 11 Ha Huy Tap, Thanh ph ei Quy Nhon, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHiNH 6 thong dAu nam 2014

b/ Chi tiet von du to chu so' Ty R SO cu6i kj, SO dau nam

- Von g6p cua Nha ntrac 25% 30.981.840.000 30.981.840.000

- Von gop cua d6i twng khac 75% 92.944.460.000 92.944.460.000 COng 100% 123.926.300.000 123.926.300.000

c/ Cac giao dich ve von vOi cfic chit sO hfru va phan phi co tire, chia 1Qi nhua'n

+ VOn cha sa h0u - Von gap dAu nam - V6n Op tang trong ky - V6n gbp giam trong ky - V6n g6p cu6i kS/ + CO tire IQi nhu'an da chia

d/ CO phieu

+ SO luting co phieu (Tang 14, phat hanh

+ SO bran co phieu ban ra cong chting

- C6 phieu ph6 thong - C6 phieu uu dai

+ SO luvng c6 phieu duvc mua lai

- C6 phieu ph6 th6ng - C6 phieu tru dai

+ SO luvng co phieu dang Itru hanh

- C6 phieu 016 thong - a phieu au dai

* Menh gid c6 phieu dang ltru hanh: 10.000 d/CP e/ Cac quj, ctia doanh nghi0

+ Quy diu to va phat trien + Quy, du phang tai chinh

Ky nay KS, trtret

123.926.300.000

123.926.300.000

13. TONG DOANH THU BAN HANG VA CUNG CAP INCH VI,J Ky nay Ky trtr(rc

- Doanh thu ban hang 85.521.362.667 226.663.617.915 COng 85.521.362.667 226.663.617.915

14. CAC KHOAN GIAM TRU DOANH THU KS, nay Ky trtr6c

- Thus xuAt ichAu 11.794.183.196 30.861.632.154 - Hang ban bi tra lai 536.418.000

COng 12.330.601.196 30.861.632.154

15. DOANH THU THUAN VU BAN HANG VA CUNG CAP DjCH VI,J KS, nay Ks, trir&c

- Doanh thu thuan trao d6i san pham, hang h6a 73.190.761.471 195.801.985.761 COng 73.190.761.471 195.801.985.761

23

KS, nay Ky tr 33.1726

54.42StV801u vi 87.5g" TC

Ky PHIA NAM trtrot"---rfj __LP. Fre Ky nay

9.090.909

2.920.000.000 28.232.000

2.957.322.909

CONG TY CO PHAN KHOANG SAN BINH DINH

Dja chi: 11 Ha Huy Tap, Thanh pluS' Quy Nhan, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHINH 6 thang dhu nam 2014

16. GIA VON HANG BAN

Ky nay Ky trithe

- Gid v6n cira thanh pharn da ban 49.564.505.837 122.580.457.044

COng 49.564.505.837 122.580.457.044

17. DOANH THU HOAT DONG TAI CHINH Ky nay Ky trtrofrc

- Lai tien girl, tin cho vay 17.735.056 1.607.962.052

- Lai chenhl6ch ty gid d3 thkrc hi6n 417.236.892 1.624.081.393

COng 434.971.948 3.232.043.445

18. CHI PHI TAI CHINH

- Lai ti6n. vay

- Co do chenhl6ch ty gid dA thkrc hi6n C§ng

19. THU NI-12:&P KHAC - Doanh thu phan itch m u

- Hoan nhap chi phf XD CSHT (73ha mO Cdt Thanh) - Thu nhap khdc

COng

20. CHI PHI THUE THU NHig DOANH NGHIEP HIEN HANH Ky nay Ky trtthc

- Chi phi thu TNDN tinh tren thu nhap chiu thuE hi6n hanh 3.380.388.145 9.596.036.467 ging 3.380.388.145 9.596.036.467

21. CHI PHI SAN XUAT, KINH DOANH THEO YEU TO Ky nay Ky trtgrc

- Chi phi nguyen li6u, vat li6u 46.366.688.394 73.471.082.570

- Chi phi Titian cling 9.293.730.990 26.367.970.511

- Chi phi khAu hao TSCD 9.898.670.066 16.967.513.339

- Chi phi dich NT mua ngodi 24.380.542.169 49.694.209.839

- Chi phi bing tin khdc 1.517.668.000 1.120.905.049 COng 91.457.299.619 167.621.681.308

22. CHI PHI CUA HOI DONG QUAN TRI VA BAN KIEM SOAT Ky nay Ky trir&c

- ThO lao dm HOi dOng qudn ill va Ban kiEm sodt 297.600.000 137.500.000 COng 297.600.000 137.500.000

24

CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap, Thanh phej Quy Nhcm, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHiNH 6 thang dau nam 2014

23. THUE TNDN PHAI NQP VA LOI NHUO SAU THUE TRONG Ky nay Ky trierc

+ TOng Iqi nhuen trurok thus 15.837.781.214 52.325.894.352

+ Cac khan dieu chinh tang 2.620.336.000 762.264.000

+ Cac khan dieu chinh giam 3.015.403.644

+ TOng thu nhep chju thus 15.442.713.570 53.088.158.352

+ Thud TNDN phai nelp 3.860.678.393 13.272.039.588

+ Thud TNDN &roc mien, giam 480.290.248 3.676.003.122

+ Thud TNDN con phai nOp 3.380.388.145 9.596.036.466

+ Lqi nhuen sau thud TNDN 12.457.393.069 42.729.857.8

24. THONG TIN BO SUNG

24.1- Giao dich gi&a cac ben lien quan: Khong phdt sinh

24.2- Ve boo cao be phen:

- VE linh vu-c kinh doanh: Cong ty hoot (king trong linh vyc khai thac va chd bidn khodng san va chi c6 mat hang chit yeti la cac log quang khoang san titan, hog Ong sin xuat cua ding ty la melt quy trinh khdp kin tir khau khai thac den khau san xuat ra thanh pham

-Ve khuvtrcclial,

Hoot dung san xuat cita Cong ty nam trong pham vi melt tinh.

24.3- Bao cao ve Cong cy tai chinh:

Tinh hinh sir dyng ding cy tai chinh phai sinh tai doanh nghiep:

- Ve hpp cleing kj)hgn:

kh6ng phat sinh

24.4- Thuyet minh ye bien ding Lcri nhuen sau thus cua Quy 1 NI Quy 2 nam 2014 so veki cang kj, nam 2013: Doanh thu ban hang Quy 1 va Quy 2 nam 2014 bang 37,7% so vai cling ky nam truac N/A Lqi nhuan sau thud Quy 1 va Quy 2 nam 2014 so v6i ding Icy nam truck chi bang 29,2%, do cac nguyen nhan chinh sau:

- Thj trutmg tieu thy hang hda kho khan han va gid ban giam ham. - Cac khoan chi phi Mu vao tang cao han nhu: dien, xang dal], thud , phi...

24.5- S6 lieu so sanh

SO lieu dau nam tren Bdo cao soot xdt 6 thong dau nam 2014 la s6 lieu tren Bdo cao tai chinh kdt thitc ngay 31 than 12 nam 2013 da duqc kidm town boi Cong ty TNHH Djch Vy Tu Van Tai Chinh Kd Todn va Kidm Todn Phia Nam (AASCS).

14p, ngay 17 th6ng 07 nam 2014

Ngtrtri lep bleu Ke tan trtrerng Tong Clam doic ,v4-uuo - (KY, hy ten) (Ky, Ito ten) .!,No ten, clang dau)

'4 'X i N X

Nguyen Thj Thi Bich Hterng Huynh Noe Bich Le Anh VU

25