Upload
others
View
0
Download
0
Embed Size (px)
Citation preview
9N~IHHNJHJIY~Oy:Joya
IIIIIIIIIII1IIII1I:
II
(U?OlwFP1oonp~p)
S~OG/G~/~8}i~5uOI)Llll~)jL1U!LlO!~lw~uoLIO
N;t1N}1.ld;tHJ.NYOGdVJ.NYHd9::>Ai9NQ::>
III
CONG TY copHAN T~ DOAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh DBng Nai
NQIDUNGTrang
I Bao cao cuaBan TBngGiamd6c
Bao cao kiem toan dQc l~p
Bao cao Uti chinh rieng dil duoc ki€m toan
Bang cand6i k€ toan
Bao cao k€tquaheat dQng kinh doanh
02-03
II
04-05
06-38
06-07
08
I Bao caohru chuyen ti€n t~ 09-10
Thuy€t minh Bao cao tai chinh rieng 11-38
IIIIIIIIIIIII
CONG TY coPHA.NT~P DOA.NTHEP TIEN LEN
G4A, Khu ph6 4, Phuong ran Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
BAo cAo CVA BAN TONG GIAM oocBan T6ng Giam d6c Cong ty C6 ph~n T~pdean ThepTi6n Len (sau day goi titL1"Cong ty") trinh bay Bao cao cuaminh va Bao cao tai chinhrieng cua Cong ty chonam tai chinh k~t thuc ngay 31 thang 12nam 2015.
CONGTY
Cong ty C6 phan T~p dean Thep Ti6n Len diroc chuyen d6itir Cong TNHH Tien Len c6 chungnh~ dang Icy kinhdoanh s6 4702000255 c~p ngay 22 thang 11 nam 2001 thanh cong ty c6 phan; hoat d9ng thea Gi~y chirng nhan dangIcydoanh nghiep cong ty c6 ph~n s6 3600512830 dangIcy Ik d~u ngay 18 thang 08 nam 2009, dangIcy thay d6i l~n thir 7ngay 24 thang 05 nam 2013 doSa K6 hoach va D~utir Tinh D6ng Nai dp.
TI'\l sachinh cua Cong ty duoc d~t tai: G4A, Khu ph6 4, Phuong ranHiep, Thanh ph6 Bien Hoa, Tinh D6ng Nai.
HOI DONG QUAN TRl, BAN TONG GIAM DOC vA BAN KIEM SOAT
Cac thanh vien cua HQi d6ng Quan tri trong nam va t,;lingay l~p bao cao nay bao g6m:
ang Nguy~n M<;tnhHa CM tich
ang Nguy~n Van Quang Uy vien
Ba Ph<;tmThi H6ng Uy vien
ang Nguy~n Van Hung Uyvien
ang Ph<;tmC6ng Thin Uy vien
Ba Ph<;tmThi H6ng
ang Nguy~n Van Quang
ang Duong Quang Binh
Ba Dao Thi Kim Loan
Cac thanh vien cua Ban T6ng Giam d6c da di~u Mnh Congty trong nam va t<;tingay l~p bao cao nay bao g6m:
T6ng Giam d6c
Ph6 T6ng Giam d6c
Ph6 T6ng Giam d6c
K6 tom truang
Cac thanh vien cua Ban Ki€m soat bao g6m:
Ba Truong Thi Thu Hi~n
Ba Le Thi H6ng Li~u
Ba Cao Thi Hoai Thu
Truang ban
Thanh vien
Thanh vien
KIEM ToAN VIEN
Cong ty TNHH Hang Ki€m toan AASC da:th\fc hi~n ki€m toan cac Bao cao tai chinh rieng cho Cong ty.
2
CONG TY CO PHAN TAp flOAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
CONG BO TRAcH NH~M CllA BAN TONG GIAM eoc nor VOl BAo cAo TAl CHlNH RIENG
Ban T6ng Gillin d6c Congty chiu trach nhiem v~ viec I~p Bao cao tai chinh rieng phan anh trung thuc, hop Iy tinh hinh
tai chfnh, ket qua hoat d(lng kinh doanh va tinh hinh luu chuyen tien t~ cua Congty trong nam. Trong qua trinh I~p Baocao tai chinh rieng, Ban Tong Giam d6c Congty cam k€t da tuan thu cac yeu du sau:
Xay dung va duy tri kiern scat n(li b(l rna Ban T6ng Giam d6c va Ban quan tri Congty xac dinh la dn thiet d~
dam bao cho vieclap va trinh bay Bao cao tai chinh rieng khong can sai s6t trong y€u do gian Ian hoac do nhaml§n;Lira chon cac chinh sach k€ toan thich hop va ap d\illg cac chinh sach nay m(lt cach nh§.t quan;
Dua ra cac danh gia va dlJ doan hqp Iy va th~n tr9ng;
Neu r5 cac chu~n m1,l'Ck€ toan duqc ap d\mg c6 duQ'ctuan tM hay khong, c6 nhung ap d\lng sai I~ch tr9ng y€ud€n muc dn phai cong b6 va giai thich trong Bao cao tai chfnh rieng hay khong;
L~p va trinh bay cae Bao cao tai chfnh rieng tren cO'sa tuan thu cac Chu~n mlJC k€ toan, Ch€ d(l k€ toan doanh
nghi~p Vi~t Nam va cac quy djnh philp ly c6 lien quan d€n vi~c l~p va trinh bay Bao cao tai chinh;
L~p cac Bao cao tai chinh rieng d1,l'atren co sa hOi;ltd(lng kinh doanh lien tl,Ic,trir wOng hqpkhong th~ cho r~ngCong ty se ti€p tl,lchOi;ltd(lng kinh doanh.
:.i
Ban T6ng Gillin d6c Cong ty dam bao r~ng cac s6 k&toanduqc luu gifr d~ pheinanh tinh hinh tai chinh cua Cong ty, vai
muc d(l trung th1,l'c,hQ'P Iy ti;libfrtcu thai di~m nao va dam bao r~ng Bao cao tM chinh rieng tuan tM cac quy djnh hi~n
hanh cua Nhanuac.D6ng thCric6 trach nhi~m trong vi~c bao dam an toan tai san cua Congty va thlJC hi~n cac bi~n
phap thich hqp d~ ngan ch~n, pMt hi~n cac hanh vi gian I~nva cac vi phi;lmkMc.
Ban T6ng Gillin d6c Cong ty cam k€t r~ng Bao caottd chinh rieng da phan anh trung th1,l'cva hqp Iy tinh hinh tai chfnh
cua Congty ti;lithai di~m ngay 31 thang 12 nam 2015, k€t qua hOi;ltd(lng kinh doanh va tinh hinh luu chuy~n ti~n t~ cho
nam tai chinh k€t thuccimg ngay, phil h9P vai chuk m1,l'Ck€ toan, Ch€ d(l k€ toan doanh nghi~p Vi~t Nam va tuan thu
cac quy djnh phap ly c6 lien quan d€n vi~c I~p va trinh bay Bao cao tai chinh.
Cam k€t khac
Ban T6ng Giam d6c cam k€t r~ng Cong ty khOng vi phi;lmnghiaV\l cong b6 thOng tin thea quy djnh ti;liThongtu s6
155/2015/TT-BTC ngay 06 thang 10 nam 2015 cua B(l rai chfnh huang dftn v~ vi~c cong b6 thOng tin tren thi wOng
chlmg khoan.
T6ng Giam d6c
D6ng Nai, ngay 04 thang 02 niim 20J 6
3
S6: 352/2016/BC.KTTC-AASC.KT2
BAo cAo KIEM ToAN DQC L~P
Kinh gi'ri: Quy cA dong, HQi dang Quan tr]va Ban TAng Ghim d6c
Cong ty C6 ph§n T~p dean Thep Ti~n Len
Chung toi da kiem toan Bao cao tai chinh rieng kern theo cua Cong ty C6 phan Tap dean Thep Ti~n Len duoc I~p
ngay 04 thang 02 nam 2016,ill trang 06 d€n trang 38, bao g6m: Bang din d6i k~ toan tai ngay ngay 31 thang 12
nam 2015, Bao cao k€t qua hoat dQng kinh doanh, Bao cao luu chuyen tien t~ cho nam tai chinh k~t thuc cung ngayva Thuy~t minh bao cao tai chinh rieng.
Trach nhiem cua Ban TAng Glam d6c
Ban T6ng Giam d6c Cong ty chiu trach nhiem v~ viec I~p va trinh bay trung thuc va hop Iy Bao cao tai chinh rieng
cua Cong ty theo Chuan rmrc k€ toan, Ch€ dQk€ toan doanh nghi~p Vi~t Nam va cac quy djnh phap Iy co lien quan
d~n vi~c I~p va trinh bay Bao cao tai chinh va chiu trach nhi~m v~ ki€m soM nQi bQ rna Ban T6ng Giam d6c xac
djnh 180dn thi€t d€ dam bao cho vi~c I~p va trlnh bay Bao cao tai chinh rieng khong co sai sot trQng y€u do gianI~nho~c nhAm I§n.
Trach nhi~m cua chUng toi 180dua ra y ki~n v~ Bao cao tai chinh rieng dl,Tatren k~t qua cua cUQcki€m toanoChUng
toi da ti€n hanh ki€m toan theo cac ChuAn ml,Tcki€m toan Vi~t Nam. Cac chuAn ml,TCnay yeu du chUngtoi tuan thu
chuAn m\TCva cac quy dinh v~ d~o duc ngh~ nghi~p, I~p k~ ho~ch va thl,Tchi~n cUQcki€m toan d€ d~t duqc S\Tdambao hqp Iy v~ vi~c li~u Bao cao tai chinh rieng cua Cong ty co con sai sot trQng y~u hay khong.
Cong vi~c ki€m toan bao g6m th\Tc hi~n cac thu !\Ic nh~m thu th~p cac bfug chUng ki€m toan v~ cac s6 li~u vathuy€t minh tren Bao cao tai chinh rieng. Cac thu !\ICki€m toan duqc Il,TachQn dl,Tatren xet doancua ki€m toan
vien, bao g6m danh gia rui ro co sai sot trQng y~u trong Bao cao tai chinh rieng do gian I~n ho~c nhAm I§n. Khi thl,Tc
hi~n danh gia cac rui ro nay, ki€m toan vien da xem xet ki€m soat nQi bQ cua Cong ty lien quan d~n vi~c I~p va trinh
bay Bao cao tai chinh rieng trung thl,Tc,hqp Iy nh~m thi€t k€ cac thu !\Ic ki€m toan phU hqp vai tinh hinh th\Tct~, tuy
nhien khong nh~m m\lC dieh dua ra y ki€n v~ hi~u qua cua ki€m soat nQi bQ cua Cong ty. Cong vi~c ki€m toan clingbao g6m danh gia tinh thich hqp cua cac chinh sach k~ toan duqc ap d\lllg va tinh hqp Iy cua cacuac tinh k~ toan
cua Ban T6ng Giam d6c cling nhu danh gia vi~c trinh bay t6ng the Bao cao tai chinh rieng.
Chling toi tin ruang r~ng cac b~ng chUng ki€m toan rna chling toi da thu tMp duqc 180dAy du va thich hqp lamCO' sacho y ki~n ki€m toan cua chung toL
T: (84) 4 3824 1990 I F: (84) 4 3825 3973 I 1 Le Phung Hieu, Hanoi, Vietnam A member of I!IIlnternational
HANG K1EMToAN AASC
4
Iy ki~n cua Ki~m toanvien
Theo y kien cua chung toi, Bao caotid chinh rieng d1tphan anh trung thirc va hopIy tren cac khia canh trong y~utinh hlnh tai chinh cua Congty C6 philn T~p doan Thep Ti~n Len tai ngay 31 thang 12 nam 2015, cling nhu k~t quahoat d('>ngkinh doanhva tinh hinh hru chuyen ti6n t~ cho nam tai chinh k~t thuc cung ngay, phu hop voi Chuan mirek~ toan,Ch~ d('>k~toandoanh nghiepVi~t Nam va cacquy dinh phapIy c6 lien quan d~n vi~cI~p va trinh bay Baocao tai chinh.
I
Nguy~n Thanh TungPh6 T6ng Giam d6c
GiAy chung nh~n dangkY hanh ngh6 ki~m toan
s6: 0063-2013-002-1
Vil Xuan Bi~n
Kiem toan vien
GiAy chirng nhan dangky hanh nghe kiem toan
s6: 0743-2013-002-1
Hil N(ji, ngay15thang03 niim 2016
II
5
CONG TY CO PHAN TAp DoAN THEP TIEN LEN
G4A, KIm ph6 4, Phuong TanHi~p,
Thanh ph6 Bien Hca, Tinh D6ng Nai
Bao cao tai chinh rieng
Cho nam tai chfnh kSt thuc ngay31112/2015
BANG CAN DOl KE ToANT(li ngay 31thdng 12niim 2015
MilTAl SAN
Thuy~t 31112/2015 0110112015s6 minh VND VND
100 A. TAl SAN NGAN I4N 443.194.181;941 642.706.126.060
110 I. Ti~n va cac khoan tuong duong ti~n 3 44.622.743.502 103.237.874.216
III 1. Ti€n 27.768.002.782 61.962.345.645
112 2. Cackhoan tuong duong tien 16.854.740.720 41.275.528.571
120 n. D§u tu tai chinh ngh han 4 16.581.267.465 18.803.423.965
121 1. Chung khoan kinh doanh 22.891.137.316 21.581.093.216
122 2. DIJphonggiam gia clnrngkhoan kinh doanh (6.309.869.851) (2.777.669.251)
130 m. Cac khoan phai thu ngan han 109.851.952.963 202.039.013.505 \l31 1. Phai thu nganhan cua khach hang 5 106.700.201.113 169.878.438.735 -IX
l32 2. Tra tnroc eho nguoi ban ngan han l.009.086.570 1.538.527.939
135 3. Phai thu v€ eho yay ngan han 342.810.458 8.683.906.788
136 4. Phai thu ngan han khac 6 1.799.854.822 26.130.521.334
137 5. DIJphong phai thu ngan han kh6 doi (4.192.381.291)
140 IV. Hang ti>n kho 7 265.500.990.429 317.972.570.419
141 1. Hang ton kho 312.320.848.752 317.972.570.419
149 2. DIJphonggiam gia hang t6n kho (46.819.858.323)
150 V. Tai san ng~n han khac 6.637.227.582 653.243.955
151 1. Chi phi tra tnroc ngan han 41.480.196 250.096.462
152 2. Thue GTGT duoc khautnr 4.624.530.309 402.441.735
153 3. ThuSva cackhoan khae pbai thu Nha nuae 12 1.971.217.077 705.758
200 B. TAl SAN DAI H~N 849.768.928.328 825.694.985.434
220 II. Tai san c6 djnh 111.372.530.324 113.454.997.462
221 1. Hi san e6dinh hiiu hinh 9 44.878.485.697 46.960.952.835
222 - Nguyengia 66.947.224.341 67.357.382.670
223 - Gia trt hao man luyM (22.068.738.644) (20.396.429.835)
227 2. Hi san e6dinh vo hinh 10 66.494.044.627 66.494.044.627
228 - Nguyengia 66.577.544.627 66.577.544.627
229 - Gia trt hao man luyki (83.500.000) (83.500.000)
240 IV. Tai san dO'dang dai h~n 8 75.243.353.347 27.163.655.773
242 1. Chi phi xay dlJilgco ban do dang 75.243.353.347 27.163.655.773
250 V. f)§U to' tai chinh dai hl}n 4 662.646.977.954 684.490.228.801
251 1. Dfrutu vao eongty con 511.690.228.801 511.690.228.801
252 2. Dfrutu vao eongty lien doanh, lien k€t 172.800.000.000 172.800.000.000
254 3. D\! phOnggiam gia dfrutu tai ehinh dai h~n (2l.843 .250.847)
260 VI. Tai san dai hl}nkhac 506.066.703 586.103.398
261 1. Chi phi tni truac dai h~n 506.066.703 586.103.398
270 TONG CONG TAl SAN 1.292.963.110.269 1.468.401.111.494
6
CONG TY copHAN T~P I>OAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong ran Hi~p,
Thanh ph6 Bien H6a, Tinh D6ng Nai
Bao cao tili chinh rieng
Cho nam tid chinh k€t thuc ngay31112/2015
BANG CANDOlKE ToANTfli ngi'ly 31thdng 12niim 2015
(tilp theo)
Mas5
NGUONVON
300 c. N<;1PHAITRA
310 I. NQ'ng~n han
311 1. PMi tra nguoiban ngan han
312 2. Ngiroi mua tra ti€n truce ngan han
313 3. Thu€ va cac khoan phain9P Nha mroc
314 4. PMi tra nguoi lao d9ng
315 5. Chi phi phai tra ngan han
319 6. PMi tra ngan han khac
320 7. Yayva no thue taichinh ngan han
322 8. Quy khen thuong phuc loi
400 D. VON CHU saHUU
410 I. V5n chii SCI'htru
411 1. V6n gop cuachu sahnu
411a cdphieu phd thongc6 quyenbieu quyet
412 2. Thang du v6n c6 ph§.n
415 3. C6 phieu quy
418 4. Quy d~utu phat trien
421 5. Lei nhuan sau thue chua phan phoi
421a LNST chua phdn phoilily ki din cu6i ndm truac
421b LNST chua phdn phoikj; nay
440 TONG C<)NG NGUON VON
_.....------_-'_--=-/1>6 Thj Kim Dung
Nguai l~p
Dilo Thj Kim Loan
K€ toan truang
D6ng Nai, ngay 04 (hang 02 nam 2016
Thuyet
minh
11
12
13
14
15
31112/2015
VND
468.935.368.180
468.935.368.180
84.264.139.188
689.765.486
1.038.287.349
1.545.540.000
421.837.309
1.081.003.969
377.800.396.408
2.094.398.471
824.027.742.089
824.027.742.089
846.455.640.000
846.455.640.000
21.743.395.153
(8.993.360.790)
12.614.680.651
(47.792.612.925)
(18.004.654.995)
(29.787.957.930)
1.292.963.110.269
7
Pharn Th] H6ng
T6ng Giam d6c
0110112015
VND
524.906.362.685
524.906.362.685
61.695.781.910
381.710.337
129.026.881
1.541.010.000
9.985.699.039
449.077.736.047
2.095.398.471
943.494.748.809
943.494.748.809
806.856.880.000
806.856.880.000
21.743.395.153
12.614.680.651
102.279.793.005
56.142.757.818
46.137.035.187
1.468.401.111.494
CONG TY CO PHAN T~P f)oAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong TanRi~p,
Thanh ph6 Bien Rca, Tinh Dang Nai
Bao cao tal chlnh rieng
Cho nam tai chinh ket thuc ngay31112/2015
BAo cAo RET QuA HO~T DONG KINH DOANHNiim 2015
MaCHITIEU
Thuy~t Narn 2015 Nam 2014s6 minh
VND VND
01 1. Doanh thu ban hang va cung dpdjch v\l 17 1.855.915.563.502 2.024.859.358.279
02 2. Cac khoan giam tnrdoanh thu 18 241.559.727 35.097.502
10 3. Doanh thuthuan ban hang va cung dpdjch vu 1.855.674.003.775 2.024.824.260.777
11 4. Gia v6n hang ban 19 1.847.001.445.611 1.940.210.827.211
20 5. LQ'inhusn gQPv~ ban hang va cung dpdjch vu 8.672.558.164 84.613.433.566
21 6. Doanh thu hoat d(\ng taiehinh 20 50.237.685.087 24323.212.353 .-==22 7. Chi phi tai chinh 21 57.028.479.600 24.044.106.345
:05 _
----23 Trangdo: Chiphi Zai vay 25.389.666.548 17.890.989.422 3T{
"'J '''-i25 8. Chi phiban hang 22 19.939.047.801 20.406.423.154 :'.1.\ \~.
26 9. Chi phi quanly doanh nghiep 23 19.327.144.037 12.476.657.810 ..\~J~
~S30 10. LQ·jnhusn thuan til' hoat dQngkinh doanh (37.384.428.187) 52.009.458.610 ~-:-,....
(;~1'./1--p-;:;
31 11. Thu nhap khac 24 8.721.275.724 6.969.037.878
32 12. Chi phi khac 25 1.124.805.467 725.056.621
40 13. Lgi nhuan khac 7.596.470.257 6.243.981.257
50 14. Tbng IQ·jnhuan k~ toantruce thu~ (29.787.957.930) 58.253.439.867
51 15. Chi phi thus thu nhap doanhnghiep hienhanh 26 12.116.404.680
60 17. LQ·jnhuan sauthue thu nhap doanh nghj~p (29.787.957.930) 46.137.035.187
D6 Thi Kim Dung
Ngirci l~p
Dao Th] Kim Loan
K€ toan tnrong
Pharn Th] Hang
T6ng Giani d6e
D6ngNai, ngay04 thang02 niim2016
8
6
(0,S068"SI8)(Z£L:866"ZI9"8S)w~u~uOllu~mnU~!lu~Anq;)nnqOS
tlf"8U"TL6"6!;{(6U'os)"89S»ct)l(U]lJ;)!1!18ugplVOlf.1JIUrnlflUf!1lI?tfnlJ;)nnqOfr
(OO~'OSL'L6'C06)n.n4.QsI.UP04"1?.Q!Wrrgnqu!.o['''W9:)'~9£
(L8~'LOl'£9z:'686)(ILrzszctL'98n)ABA"9;3ou1?.QU?!l'vv£
IIL'~6£'v9L'86I'I19'1S6'S£v'~I~'IABA!P.rpnqiU?!l..£££l[U~4l?qdllPd~!qi3ul[UBOpanon¥!qd9"
(OI6'L90'gz:)(06L'09£'£66'8)!1~[BnUI'n.nll.QSI).ll""1?"OIl"d9:Bu9A!t![\lllU?!l'zl£
n.u4.QSI).ll"00t860'86V'O~BI)."d9i3u9Augqu'nv!lfd9"l[U1?lfl?4d.rpnq;U?!l'I1£
HNJH:::>IY.LDNOGlVOH.Q..LN{lI.LN{lAillDnmIII
(f{8"68{"S{fr"sr)frS8"UT"TLL"LTJ1Jnrp8ugpIVOlf.1JIurm/1U?!1lI?tfnlJ:1nnqOf
Ol9'L88'L£8'll89'6vL'88l'l9B!ll"oonpugnqu!.o[\?A",W9"'ABA04"!E[nq;U?!l.'£u."1?Ip{UB4!\?Pul;ls!\?l"1?"~A
zzsszzsotzOOO'OOO'O19'~lfU!p9"uas!\?lU1?Q'au6.nl[U'~[l[UBlllmnq;U?!l'lzz"1?Ip{usq!~PU1?Sm"1?"
(OL6'£Ov'89£'Ov)(8Z8'909'Lz:I·OS)\?Aqutp9"U\lS!\ll'aUIi.pA~x'w¥sBnUI?P!4"U?!l'IIZ;
..(1.1l1YGDNOG.LVOH.Q..LN{lI.LN{lMlH:::>nm"II
(T90"6T8"T9f"SU)ffrf"60£"fr8trslJlIVOpIfU!lI8ugpIVOlf.1JIUrnlflUf!1U?tfnl/:JnnqO{
(U8'S99'vl6)(OOO'OOO'I)l[UBOplfU!)[:Bugpraoqoqo"1?Ip{rqoU?!lLI
(S86'I86'£gz:'n)(61£'1Lv'Z:O~'Z;)dgullPd~!ll'aul[UBOpdgl[Un4l?nt[.L~I
/f!(968'v£v'lvI'8I)(6£Z;'6l8'L96'vZ;)1?llllPABA!Jl[U?!lvI
f;../(£o~'z;onOO'£I)(00I'vvO'OIn)l[UBOpl[U!)[u1?oq)['aUl)4"W1?!'a''3~l£1
~~.~,_(~£Z;'~90'£LI)I96'lS9'88l"-9.n.Q1?.Qllld!If''Ul1?!'3''aU1Uz:I"\'J,~i'.(dgu!1?4dd~!ll'aUl[UBopdgl[UnlllVnlll',?.Q!1?lld~.IN(z:I0'1~£'ll~'v£I)Ov£'LIL'££9'~lABA!ll[?)['augq)[)1?.Q!'?4du1?oq)["Y"W1?!'a''3uUII 1,.-\
~I~8'£00'619'6L99'IInS9'~oq)[u9l'3u~llUl1?!\3'\3uU01 ",'.
..('.~~
(£9v'£8Z;'I~6'9L)nlll!1?4du,?oq)[:)?"Ul1?!'3'\3uU ~9£'6~8'8~I'8L60
8ugpn.n11l9ttlpPfrSO"{90"UO"U899oWL"{fCf[tfVl(1J,fJ.nJl1fUVOPIfll!lI8ugplvOlf.1JlurjnlfU!iq"f80
Z;Z;v'686'068'LI8v~'999'68£'~Z;ABA!ll[llfd!ll:)90(908'81l'vLl'LI)(£6£'L99'I06'£~)mnwp'augplBoll.l).l2['!ll'1~o
~l!BO'aU"9:B9"~lU?!l:)nUlU1?0q)["V"z:r9'vlL'6~8LI6'8ZS'6l!B[y!'al[UYPop!1?op!9lf?!'3~q,,~[llu~lf"2['!ll'1VO(60Z;'LvnoI'Z;Z;)6Lv'8l6'lOO'89:BuQllditplI1?0q)[:)?:)£089I'v8l'96£'£LvO'vOv'OO~'£mnwplI1?s:BugplWq\lAlfU!p9"U1?S!J?lOBIInWlf)llO
UrJOlfllJPJOlJJlfUJlJ:1nf!(/"{
1,98"6ffr"HC8S(Of6"LS6"L8L"6{)Inl(1Jl'.nJluymfu!.o7"T[0
HNVOaHNDI~NOG.LVOH.Q..LN{lI.LN{lAl1H:::>flJl'l"I
<INA<INA
L1~I.LJH:::> PIOZwl:1NSIOZwl:1N
(dl!1up!8dplfd8u.o.nlJdoalfJ')
sro{UI!?N
:f[l,N~Il,N~AIlH:Jl1JYIOr;)ova~IOl/Z;III£AJ?':3u"I)l{ll?)[l[UJlf"!\llUlJ:!Uoq:)~U~!lqUJq:>mo~:>O?H
!BN':3ugGl[UU'BQHU~!8:gqdl{U1?lfl'd~!H~u2UQ.nlfd'p9qd~lf)l'\fPD
N3:,}N3:I.LdIDUNVOGdV.LNVHd0:::>A.L~NO:::> v"~..-"C'I:'...,
CONG TY coPHAN T~ f>OA.NTHEP TIEN LEN
G4A, Khu ph6 4, PhuongTan Hi~p,Thanh ph6 Bien Hca, Tinh D6ng Nai
Bao cao Htichfnh rieng
Cho nam tai chmh k~tthuc ngay31112/2015
BAo cAo LUU CHUYEN TIEN T:¢Niim 2015
(Theop/lU071g pit tipgidn tilp)
MilCHiTIEU
Thuyet Nam 2015 Nam 2014~ minhso
VND VND
60 Ti~n va tuong duong ti~n elfiunam 103.237.874.216 104.037.824.185
61 AM huang cua thayd6i tY gia h6i doai quyd6i ngoai t~ (2.131.982) 15.940.601
70 Ti~n va tuong elu·ongti~n cu6i nam 3 44.622.743.502 103.237.874.216
f>6Thj Kim Dung
Ngiroi l~p K~ tOM tnrong T6ng Giam d6e
Dong Nai, ngay 04 thang 02 ndm 2016
10
eONG TYco PIlAN T~ DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thfmh ph6 Bien Hoa, Tinh f)6ng Nai
Bao caoati chinh rieng
Cho nam tai chinh k6t thuc ngay31112/2015
THUYET MINH BAo cAo TAl CHiNH RIENGNiim 2015
1 . D~e f)IEM HO~ T DONGeVA DOANH NGHI~P
Hinh thirc SO'htru van
Congty C& phanT?p dean ThepTi6n Len dircc chuyend&i nr Cong TNHHTi6n Len co chirng nhandang k)'kinh doanh s6 4702000255 eftp ngay 22 thang 1I nam 2001thanh cong ty e& phan; hoat d9ng thea Gifty chirngnhan dang ky doanh nghiep congty e&phfu1s6 3600512830 dangkY lfu1d~u ngay 18 thang 08 nam 2009, dangkYthay d&i lfu1thtr 7 ngay 24 thang 05 nam 2013 doSaK6 hoach va f)~utu Tinh f)6ng Nai eftp.
TI\l sa chinhella Congty duocd('ittai: G4A, Khu ph6 4,PhuongTan Hiep, Thanhph6 Bien Hoa,Tinh f)6ng Nai.
c6 phieu ella Congty chinh thirc dangkY giao dich tai SaGiao dich ChUng khoan Thanh ph6 H6 Chi MinhtU:ngay 16 thang 03 nam 2010 vairna giao dieh la TLH.
Hnh vl,l'ckinh doanh
Buon ban V?t li~u xiiy dlJl1g,trong do san phAm eM y6u la cae san phAm v@s~t thep.
Ngfmh ngh~ kinh doanh
HO<.1td9ng kinh doanh ella C6ngty eM y6u la:
Ban buon kim 10<.1iva qui;ingkim 10<.1i.Chi ti6t: Ban buon s~t, tMp, nhom, d6ng nguyen li~u;
B6e x6p hang bOa;
Xiiy d\mg nha cae 10\1i;
Xiiy dlJl1gcae eong trinh eong ieh;
ChuAn bi mi;itb~ng;
L~p d~t h~ th6ng xiiy dlJl1gkhae;
Ban buon 6 to va xe co d9ngC(J khae;
Ban Ie 0 t6 con (lO<.1i12 eh6traxu6ng);
Kho blii va luu gifr Mng bOa;
B6e x6p hang hoa; DiehV\l kho v?n;
Cho thue nha ph\leV\l m\le dieh kinh doanh (ki-6t, trung tam thuong m<.1i);Cho thue kho, hai d6 xe;
DlJl1g, l~p k6t cftu tMp va be tong due s~n; Luy~n gang, tMp;
HO\1td9ng ki6n trUe vatu vftn ky thu?t e6 lien quan. Chi ti6t:tu vftn, thi6t k6 k6t cftu eong trinh xay dlJl1gdand\lng, eong nghi~p;
Ban buon V?t li~u, thi6t bi I~p d~t khae trong xay d\lng. Chi ti6t: ban buon V?t li~u xay d\l"Dg,g6 cay va g6 eh6bi6n (khong chUa hang t<.1itr\} sa);
V?n tai hang hoa b~ng dUOngbQ;
Gia eongC<J khi, xu Iy va trang pM kim 10<.1i.Chi ti6t: gia eongC(J khi, (tru xi m<;t- khong gia eong t\1itr\} sa).
_.------
:(j K!t:r:\A~
I I
CONG TY co pRAN T~ DoAN THEP TIEN LEN
G4A, Khu ph5 4, Phuong Tan Hi~p,Thanh ph5 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh rieng
Cho nam tai chinh k~t thuc ngay31112/2015
D~c oi~m hoat oQngcua doanh nghi~p trong namtili chinh co anh huong d~n Bao cao tai chinh rieng
Trong nam 2015,Do bien d9ng cua thi tnrong cacsan phsmv€ sit thep, gia cacsan phamv€ sit thep coxu
huang giam v€ cu5i nam. Di€u nay d~n d~n bien d9ng Ian v€tY I~ lai g9P cling nhu k~t qua kinh doanh cua Congty so voi cungIcy nam tnroc.
Thong tin v€ cac cong ty con, cong ty lien k~t cua Cong ty xem chi ti~t tai Thuyet minh s5 4.
2 . CHE D<)vA CHiNH SACHKE ToAN Ap DT)NGT~I CONG TY
2.1 . Ky k~ toan,don vi ti~n t~ su' dung trong k~ toan
Ky k~ toan nam cua Cong ty thea nam duong lich bit dftuill ngay 01101va k~t thuc vao ngay31/12 hang nam.
Don vi ti€n t~ su d1)ngtrong ghi chep k~ toan la d6ng Vi~t Nam (VND).
2.2 . Chu§n ml,l'cva Ch~ dQk~ toan ap dl,lng
cM d9 ki toan apdl,mg
Cong ty ap d1)TIgCh6 d9 K6 toan doanh nghi~p ban hanh thea ThOngtu s5 200/2014/TT-BTC ngay 22112/2014clla BQ Hi chinh.
Tuyen b6v€ vi¢c twin thit Chudnm1!Cki (oanva chi a9 ki toim
Cong ty da ap d1)TIgcac Chul1n m\ICk~ toan Vi~tNam va cac van ban hu6ng d~n Chul1n m\Ic do Nha nuac da banhanh. Cac Bao cao tai chinh dugc I?p va trinh bay thea dung mQi quy dinh cua tUng chufin m\IC, thOngtu hu6ng
d~n th\Ic hi~n Chufin m\Ic va Ch6 d9 k~ toan doanh nghi~p hi~n hanh dang ap d1)TIg.
2.3 . Thay dai trong cac chinh sach k~ toan va thuy~t minh .~.y '\.--:-
Ngay 22112/2014,BQ Hi chinh da ban hanh Thongtu s5 200/20 14/TT-BTC huang d~n Ch€ dQ k€ toan doanh,j1JHAN\nghi~p thay the Quy6t dinh s5IS12006/QD-BTC ngay 20103/2006,va c6 hi~u l\Ic cho nam tai chinh bit d~uill. l~'OANho~c sau ngay01 thang 01 nam 20IS. C '0
~Anh huang cua cac thay d6i chinh sach k~ toan thea huang d~ ella ThOngtu s6 200/20 14/TT-BTC duQ'cap d1)TIg;i?
phi h6i t6. Congty da b6 sung thuy6t minh thOng tin so sanh tren Bao cao tai chinh rieng d5i vo-icac chi tieu c6S\I
thay d6i gifra ThOngtu s5 200/20 14/TT-BTC va Quy€t dinh s6IS12006/QD-BTC, t\li Thuy6t minh s6 32.
2.4 . Co' sO'I~p Bao cao tai chinh rieng
Bao cao tai chinh rieng duQ'c trinh bay thea nguyen tic gia g6c.
NhUng ngueri su d1)ng cac Bao cao tai chinh rieng nay nen dQc cac Bao cao tai chinh rieng k6t hQ"pvai cac baocao tai chinh hqp nh~t cua Cong ty va cac Cong ty con ("T?p doan") cho nam tai chinh k€t thUc ngay 31 thang12nam 20IS d€ c6 du thong tin v€ tinh hinh tM chinh, k~t qua hO\lt d9ng kinh doanh va cac lu6ng luu chuy€n tien t~
cua cclT?p doan.
12
CONG TY CO PIiAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh rieng
Cho nam tai chinh kSt thuc ngay31/12/2015
2.5 . Cong cu tiii chinh
Ghi nhdn ban dau
Tai san tai chinh
Tai san tai chinh cua Cong ty bao g6m ti€n va cac khoan nrong duong ti€n, cac khoan phai thu khach hang va
phai thu khac, cac khoan cho vay, cac khoan d~u nr ngan han va dai han. Tai thoi di€m ghi nh~n ban d~u, t~i san
tai chinh duoc xac dinh thea gia mua/chi phi phat hanh cong cac chi phi phat sinh khac lien quan tI1!CtiSpdSnviec mua, phat hanh tai san tai chinh do.
No phai tra tai chinh
No phai tra tai chinh cua Cong ty baa g6m cac khoan vay, cac khoan phai tra nguoi ban va phai tra khac, chi phi
pMi tra. T~i thai di€m ghi nh~n I~n d~u, cac khoanng phai tra tai chinh dugc xac din}l thea gia pMt hanh cQng
cac chi phi phat sinh lien quan 1l\fc tiSp den vi~c phat hanhng phai tra tai chinh do.
Gia tri sau ghi nhrjnban dau
Hi~n t~i chua co cac quy djnh v€ danh gia I~i cong CIJtai chinh sau ghi nh(ln ban d~u.
2.6 . Cac nghi~pV\I bing ngo~i t~
Cac giao dich b~ng ngo~i t~ trong nam tai chinh dugc quy d6i ra d6ng Vi~t Nam theatY gia thl,Ic tS t~i ngay giao
dich. Ty gia giao dich thvc tS nay dugc xac dinh thea nguyen tilc sau:
Khi mua ban ngo~i t~ latY gia dugc quy dinh trong hqp d6ng mua, ban ngo~i t~ gifra Cong ty va ngan hangthuongm<;li;
Khi gop v6n ho~c nh(ln gop v6n latY gia mua ngo<;lit~ cua nglin hang nai Cong tyrna tai khoan d€ nh~n v6n
Cllanha d~utu ~i ngay gop v6n;
Khi ghi nh(ln ng phiii thu la tY gia mua cua nglin hang thuong m~i nai Cong ty chi dinh khach hang thanh toan
t~i thai di€m giao dich pMt sinh;
Khi ghi nh~n ng phai tra latY gia ban cua ngan hang thuong m~i nai Cong ty dlJ'ki€n giao dich t~i thai di€m
giao dich phat sinh; l'Khi m~~asim tai s~n ho~c thanh toan ngay b~ng ngo~i t~ latY gia mua clla ngan hang thuong m~i nm Cong ty ')
~~~~. _I ~11#:"'(,:,\ \.
TY gia giao dich thvc t€ khi danh ~ia l<;licac khoan mvc ti€n t~ co g6c ngo~i t~ t~i thai di€m l(lp Bao cao tai chi r.~!/~rieng dugc xac djnh thea nguyen tac: ; / ),~CI!
D6i veri khoi'm mlJc phlin lo~i la tai san ap dvngtY gia mua ngo~i t~ clla ngan hang thuong m~i nm Cong1)'1\- \ HANGth~Ong xU7en co giao dich; \~~)\ /4D6i veri tien gui ngo~i t~: ap dvngtY gia mua Cllachinh ngan hang nai Cong tyrna tai khoan ngo~i t~; \~"1~>
D6i veri khoan mlJc phlin IO<;lilang phai tra: ap dvngtY gia ban ngo~i t~ Clla ngan hang thuong m<;linai Cong~"!_ty thuang xuyen co giao dich.
Tftt ca cac khoan chenh l~chtY gia thvc t€ pMt sinh trong nam va chenh l~ch do danh gia l~i s6 du cac khoan mvc
ti€n t~ co g6c ngo<;lit~ cu6i nam dugc h<;lchtoan VaGkSt qua ho~t dQng kinh doanh Clla nam tai chinh.
13
CONG TY coPRAN T!P fJOAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh pho Bien Hoa, Tinh D6ng Nai
Bao caotai chinh rieng
Cho nam Utichinh kSt thuc ngay31112/2015
2.7 . Ti€nva cac khoan urong duong ti€n
Ti~n bao g6m tien mat tai quy, ti~n giri ngan bang kh6ngky han.
Cac khoan tuong duong ti~n la cac khoan d~utu ngan han co thoi gian thu h6i kh6ng qua 03 thang k6 nr ngay d~utu, co tinh thanh khoan cao, co kha nang chuyen d6i d€ dang thanh cac hrong ti~n xac dinh va khong co nhieu ruiro trong chuyen d6i thanh tien.
2.8 . Cac khoan d§utu tai chinh
Chung khodn kinh doanhduoc ghi nhan ban d~u tren s6 kS toan thea gia g6c, bao g6m: Gia mua cong cac chi phimua (neu co) nhu chi phi moi gioi, giao dich, cung c~p thong tin, thuS, l~ phi va phi ngan hang. Sau ghi nh~ band~u, gia tri cua chUng khoan kinh doanh dugc xac dinh thea gia g6ctrir di d\I pMng giam gia chUng khoan kinhdoanh.
Cac khoim ddu tU'vao cae cong ty con, cong ty lien doanh lien kitdugc ghi nh~ ban d~u tren s6 ke toan theegia g6c. Sau ghi nh~ ban d~u, gia tri cua cac khoan d~utu nay dugc xac dinh thee gia g6ctn'r di d\I pheng giamgia khoan d~utu.
C6 tUc nh~ bilugc6 phiSu chi th\Ic hi~n ghi nh~ s6 luqng c6 phiSu du9'c nh~n, khong ghi nh~n tang gia trj khol'md~utu va doanh thu hO<;1tdQng tai chinh.
D\I pMng giam gia cac khol'm d~utu dugc l~p van thm di6m cu6i namC\l th6 nhu sau:
D6i v6i cac khoim d~utu chUng khoan kinh doanh: can cu trich l~p d\I pMng la s6 chenh l~ch gifra gia g6ccua cac khoan d~utu dugc h<;1chtoan tren s6 kS toanIan hon gia trj thi truOng cua chung t<;lithm di6m l~p d\IpMng;
D6i vai cac khoan d~u tu van congty con va congty lien doanh lien kSt: canCll vao Bao cao tai chinh ho~cBao cao tai chinh hgp nh~t (nSu dan vi nh~n d~u tu la Congty mt;) cua congty con, congty lien doanh, lienkSt t<;1ithai di6m trich l~p dlJ pMng. D\I pMng giam gia d§utu du9'c l~p khi dan vi nh~n d~utu pMt sinhl6,ngo<;1itrir truOng hgp khoan 16d6 da nim trong kS hO<;1chkhi quySt dinh d~u tu.
D6i v&i khoan d~utu n~m gifr lau dai (kh6ng pMn 10<;1ila chUng khoan kinh doanh) va khong co anh huangdang k6 d6i vai ben dugc d§utu: nSu khoan dfrutu van c6 phiSu niem ySt ho~c gia tri hgp Iy cua khoan d~u tudugc xac dinh tin c~y thl vi~c l~p d',l'phOng d\Ia tren gia trj thi tmang cua c6 phiSu; nSu khoan d~utu khongxac dinh dugc gia tri hgp Iy t<;1ithai di6m bao cao thl vi~c I~p d\I phong canCll vao Bao cao tai chinh t<;1ithaidi6m trich l~p d\I pMng cua ben dugc d~u tu.
-:.-:"~
2.9 . Cae khoiln ng phili thu :.L~~., :\!G i'Y
Cac khoan phai thu dugc thea d6i chi tiet theakY h<;1npbai thu, doi tuqng phai thu, 10<;1inguyen t~ phai thu, va cac;;:jI)J:"~ , , ' . IT! ,Ill..; fJ
yeu to khac thea nhu cau quan Iy cua Congty. ;r:~' "'""I ... ;V: !u,~
., t~
D\I pMng ng phai thu kho doi dugc trich l~p cho cac khoan:ng phai thu qua h<;1nthanh toan ghi trong hgp d6ng "'..jC/kinh tS, cac khSuac v~y n9', cam kSt hgp d6ng ho~c cam kSt n9' va n9' phi'li thu chua dSn h<;1nthanh toan nhung.;':'1~~kho co kha nang thu hOi. Trong do, vi¢c trich I~p d\I pMngng phi'li thu qua h?U thanh toan dugc dinCll van tha~gian tra ng g6c theo hgp d6ng mua ban ban d§u, kh6ng tinh dSn vi~c gia h<;1nng gifra cac ben vang phi'li thu chuad€n h<;111thanh toan nhung khach ng da lam vao tinh tr<;1ngpM san ho?,c dang lam thu tl,lc giai th6, m~ttich, betr6n.
14
CONG TY CO pHAN T~P f)OAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh f)6ng NaiBaD CaD Hii chinh rieng
Cho nam tai chinh k6t thuc ngay31112/2015
2.10. Hang t6n kho
Hang t6n kho duoc ghi nhan ban dftu theo gia g6c baa g6m: chi phi mua, chi phi che bien va cac chi phi lien quan
true ti6p khac phat sinh d~ co diroc hang t6n kho &dia di€m va trang thai tai thoi di~m ghinhan ban dftu. Sau ghi
nhan ban dftu, tai thai di€m l~p Bao cao tai chinh n6u giatri thusn co th€ thuc hien diroc cua hang t6n kho thap
hangia g6c thi hang t6n kho duoc ghi nh~ thea gia tri thuan co th€ thirc hien duoc.
Gia tri hang t6n kho duoc xac dinh theo phuong phap binh quan gia quyen.
Hang t6n kho diroc hach toan thea phuong phap ke khai thuongxuyen,
Phuong phap xac djnh gia tri san phAm d&dang cu6iIcY: Chi phi san xu~t kinh doanh d& dang duqc t~p hqp theachi phi pMt sinh thvc t6 cho timg lo~i san phAm chua hoan thanh.
DV phong giam gia hang t6n kho duqc l~p vao thai di€m cu6i nam la s6 chenh I~ch gifra gia g6c cua hang t6n khoIan han gia tri thuk co th€ thvc hi~n duqc.
2.11 . Tai saoc6dloh
Tai san c6 dinh hfru hinh, tai san c6 djnh vo hinh duqc ghi nh~n ban dftu thea gia g6c. Trong qua trinh sli d\illg,tai
san c6 djnh hfru hinh, tai san c6 djnh vo hinh duqc ghi nh~ thea nguyen gia, haa mon luy k@va gia tri con I~i.Kh~u hao duqc trich thea phuong phap duang th~ng.
Kh~u hao tai san c6 dinh duqc trich thea phuang phap duang th~ng vai tMi gian kh~u hao duqcuactinh nhu sau:
Nha clia, v~t ki@ntrUc 06 - 25 nam
May moc, thi@tbi
Phuang ti~n v~n tili
Thi@tbi, d\illg C\l qwin Iy
Tai san c6 djnh khac
Phftn m~m may tinh
Quy~n sli d\illg d~t khong xac dinh thai h\in
05 - 07 nam03 - 07 nam03 - 06 nam
03 - 05 nam
03 nam
Khong trich kh~u hao
2.12 . Chi phi tra tm6'c
Cac chi phi dil phat sinh lien quan d@nk@tqua ho~t d(\ng san xu~t kinh doanh cua nhi~u nam tai chinh duqc h\ich
toan vao chi phi tratruacd~ philn b6 dftn vao k@tqua hO\it d(\ngkinh doanh trong cac nam tai chinh sau.
Vi~c tinh va pMn b6 chi phi tra tru6c dai h~n vao chi phi san xu~t kinh doanh timg nam tai chinh duqc can cli vao
tinh ch~t, muc d(\ tUng la~i chi phi d~ chQn phuong phap va tieu tMc pMn b6 hqp IY.Chi phi tratruacduqc pMn
b6 dftn vao chi phi san xu~t kinh doanh thea phuong phap duang thiing.
15
CONG TY coPHAN T~P BoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tal chinh rieng
Cho nam taichinh k€t thuc ngay31112/2015
2.13 . Cac khoan nil phal tra
Cac khoan no phai tra duoc thee d5i theoIcy han phai tra, d6i tuong phai tra, loai nguyen t~ phai tra va cac y€u t6khac thee nhu du quan19 cua C6ng ty.
2.14 . Yay va ng phai tra thue tai chinh
Cac khoan yay va no phai tra thue tai chinh duoc thee doi thee nrng d6i nrong cho yay, tung kh€ uoc yay no va
Icy han phai tra cua cac khoan yay, no thue tai chinh.Twang hop yay, no bang ngoai t~ thl thuc hien thee d5i chiti€t thee nguyen t~.
2.15 .Chi phi oi vay,
f
Chi phi di yay diroc ghi nhan V"lOchi phi san xuat, kinh doanh trongnam khi pMt sinh, trir chi phi di yay lien
quan tf\IC ti€p den vi~c dAutu xiiy d\fllg ho~c san xufit tai san do dang dugc tinh vao gia trj cua titi san d6 (dugc
v6n hoa) khi c6 du cac di~u ki~n quy dinh trong Chu§.n mllc K€ toan Vi~t Nam s6 16 "Chi phi di vay". Ngoai ra,
d6i v&i khoan yay rieng phl,lcVl,l vi~c xay d\fllg tai san c6 djnh, bfit dQng san dAutu, !iii yay dugcv6n h6a k~ cakhi thai gian xiiy d\fllg du&i 12 thang.
\
\..~
~
2.16 .Chi phi phiHtra
Cac khoan phai tra cho hang h6a djchVl,l da:nh~ndugcti.r nguai ban ho?c da: dugc cung dp cho nguai mua trongnam bao cao nhung th\Ic t8 chua chi tra va cac khoan phai tra khac nhu chi phi la:i ti~n yay phai tra...dugc ghi
nh~n vao chi phi san xufit,kinh doanh cua nam bao cao.
Vi~c ghi nh~n cac khoan chi phi phai tra VaGchi phi san xufit, kinh doanh trong nam dugc th\Ic hi~n thee nguyent~c phU hqp ghl'a doanh thu va chi phi phM sinh trorig nam. Cac khoan chi phi phai tra sedugcquy8t toan vai s6
chi phi thvc t8 phM sinh. S6 chenh l~ch giua s6 trich wac va chi phi th\IC t8dugchoan nh~p.
16
CONG TY CO PH.AN T~P f)O.AN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh £)ang Nai
Bao cao tat chfnh rieng
Cho nam tai ehinh k~t thuc ngay31112/2015
2.17 .van chu so'htru
v6n d~u nr cua chusahttu dircc ghi nhan thee s6 v6n thuc gop cua chusahtru.
Thang dir v6n e6 phan phananh chenh lechgina menh gia, chi phi true ti~p lien quan d~n viec phat hanh e6 phieuva gia phat hanhc6 phieu (kS ca cac tnrong hop tai phathanh e6 phieu quy) vac6 thSla thang du duong (neu gia
phat hanh cao hon menh gia va chi phi true tiep lien quan d~n viec phat hanh e6 phieu) hoac thang dir am(n~ugiaphat hanh thfip hon menh gia va chi phi t)\J'cti~p lien quan d~n vi~c pMt hanh e6 phi~u).
C6 phi~u quyhi e6 phi@udo Cong ty phM hanh va dugc Cong ty mua h;li,e6 phi~u nay khong bi MybO va seduge tai pMt hanhtra l<:1itrong khoang thai gian thee quy djnh eua phap 1u~tv~ chUng khoan. C6 phi@uquy dugeghi nh~n thee gia tri thvc t@mua l<:1iva trinh bay tren Bang Can d6i k~ toan 1am9t khoan ghi giam v 6n d~utu cuacM sa hfru. Gia v6n cua c6 phi@uquy khi tai phat hanh ho(k khi su d\mg dS tra e6 me, thuang ... duQ'ctinh theephuong phapblnh quan gia quy~n.
~/,d-r""
CO'r-\.1
,~)\\\~\\-\C;'" p;.,,_,~
LQ'inhu~ sau thu~ chua phan ph6i phan anh k~t qua kinh doanh(Uii, 16) sau thu~ thu nh~p doanh nghi~p va tinhhinh phan chia 1Q'inhu~n ho~e xu ly 16 cua Cong ty. Vi~c phan ph6i lQ'inhu~n duge thvc hi~n khi Cong ty e6 1qinhu~n sau thu€ chua phan ph6i khongvuqt qua muc Igi nhu~n sau thu€ chua phan ph6i tren Bao cao tai ehinh hgpnhfit sau khi da 10<:1itrU anh huang eua eac khoan Hiido ghi nh~ntU giao dieh mua gia reoTwang hgp tra e6 mc,lQ'inhu~ cho eM sahuu qua muc s6 Igi nhu~n sau thu@chua pharr ph6i dUQ'eghi nh~n nhutruanghgp giam v6ng6p. LQ'inhu~n sau thu@chua phan ph6i e6 thS dugc chia cho cae nha d~u tu dva trentY 1~g6p v6n sau khi dugc£)<:1ih9i d6ng e6 dong thOng qua va sau khi da trich l~p cac quy thee £)i~u J~ Cong ty va cae quy djnh eua phaplu~t Vi~t Nam.
C6 me pMi tra eho cae e6 dong duge ghi nh~n la khoan phai tra trong Bang Can d6i k@toan eua Cong ty sau khie6 thong bao chia c6 me cua H9i d6ng quan tri va thOng bao ngay eh6t quy@nnh~n c6 tuc cua Trung tam LuukYchUng khoan Vi~t Nam.
2.18 . Doanh thu
Doanh thu bt'mhimg
Doanh thu ban hang duge ghi nh~n khi d6ng thai thOa man cae di@uki~n sau:
Phk Ian rui ro va lQ'ifeh g~n li@nvai quy€nsahfru san ph§.mho~e hang h6a da duQ'c chuy€n giao eho nguaimua;Cong ty khong con n~m giu quy@nquan ly hang bOa nhu nguaisa hau hang bOa ho~e quy€n kiSm soat hangh6a;Doanh thu duQ'cxac djnh tuung d6i ch~c ch~n;
Cong ty ali thu dugc ho~c se thu dUQ'elqi ieh kinh t@tU giao dich ban hang;
Xac djnh dUQ'echi phi lien quan den giao dieh ban hang.
Doanh thu cungdpdichv¥
Doanh thu eung dp dichVl,l dugc ghi nh~n khi d6ng thai thOa man cae di€u ki~n sau:
Doanh thu dUQ'exae dinh tuong d6i ch~c eh~n;
C6 kha nang thuauge Igi feh klnh t~ tU giao dich eung dp dichVl,l d6;Xae ainh duqc phk eong vi~c dil horm tbanh vao ngay J~pBang can d6i k@toan;
Xae dinh duqc chi phi phat sinh eho giao dieh va chi phi d€ ho':mtMnh giao dich eung dp dichVl,l d6.
Phk eong vi~e eung cftp dichVl,l dli hoan thanh dUQ'exac djnh thee phuong phap danh gia cong vi~e hoan thanh.
17
CONG TY CO PRAN T!P f)OAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Rca, Tinh D6ng Nai
Bao cao tai ehinhneng
Cho nam tai chlnh k€t thuc ngay31112/2015
Doanh thu hoat t19ng tai chinh
Doanh thu phat sinhtlr ti~n lli:i,ti~n ban quyen, c6 nrc, loi nhuandiroc chia va cac khoan doanh thu heat di)ng taichinh khac duoc ghi nhan khi thoa man d6ng thai hai (2) di~u kien sau:
C6 kha nang thu duoc loi Ich kinh t€tir giao dich do;
Doanh thu duoc xac dinh nrong d6i chac chan.
C6 nrc, loi nhuan duoc chia duoc ghi nhan khi C6ng ty duoc quyen nhan c6 nrc hoac duoc quyen nh~ loi nhuantir viec g6p v6n.
2.19 . Cac khoan giam trir doanh thu
Cac khoan giamtrir doanh thu ban hang, cung cftp dich vu phat sinh trong nam gom: Chi€t khau thuong m~i, giam
gia hang ban va hang ban bi tra l~i.
Cac khoan chi€t kh~u thuong m~i, giam gia hang ban, hang ban bi tni I~i pMt sinh cling nam tieu th\l san ph~m,hang h6a dichY\l duqc di€u chinh giam doanh thu clla nam pMt sinh. TruOng hgp san ph~m, hang hoa, dichY\l da
tieu th\l tlr cac nam truoc, den nam sau moi pMt sinh cac khoan giamtrir doanh thu thi duqc ghi giam doanh thu
thea nguyen tk n€u pMt sinh truoc thai di€m phM hanh Bao cao tai chinh rieng thi ghi giam doanh thu tren Bao
cao tai chinh rieng clla nam I?p bao cao (nam truoc), va n€u pMt sinh sau thai di€m phM hanh Bao caotai chinh
rieng thi ghi giam doanh thu Cllanam phat sinh (nam sau).
2.20 . Gia van hang ban
Gia v6n hang ban trong nam dugc ghi nh~n pM hgp voi doanh thu pMt sinh trong nam va dam bao tuan tM
nguyen tic th?n tr<;mg.Cac tnrong hgp hao h\lt V?ttu hang h6a vugt dinh muc, chi phi vugt djnh muc binhthuOng, hang t6n kho bi m~tmM sau khi da tm di ph~n trach nhi~m Cllat?P th€, ca nhan c6 lien quan, ... duqc ghi
nh?il d~y du, kip thai vao gia v6n hang ban trong nam.
2.21 . Chi phi tai chinh
Cac khoan chi phiduqc ghi nh~n vao chi phi tai chinh g6m:
Chi phi ho~c cac khoan 16 lien quan den cac ho~t di)ng d~utu tai chinh;
Chi phi di vay v6n;
Cac khoan 16do thanh ly, chuy€n nhU9TIgchUng khoan ng~n h~n, chi phi giao dich ban chUng khoan;
Dl,Tph eng giam gia chUng khoan kinh doanh, dl,TphOng t6n th~t d~utu vao don vi khac, khoan 16pMt sinh khi
ban ngo~it~,16tY gia h6i dolli ...
Cac khoan tren dlIqc ghi nh?n thea t6ng s6 phM sinh trong nam kh6ng butrir voi doanh thu ho~t d9ng tai chinh.
18
CONG TY CO PHA.NT~P DoAN TIIEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng NaiBao cao Uti chfnh rleng
Cho nam tai chfnh k~t thuc ngay31112/2015
2.22 . Thu~ thu nh~p doanh nghi~p
Chi phi thue TNDN hien hanhdiroc xac dinh trenco sa thu nhap chiu thu~ trongnam va thu~ suit thue TNDNtrong nam tai chinh hien hanh.
2.23 . Cac ben lien quan
Cac ben duoc eoi la lien quan neu ben d6 co kha nang kiem soat hoac c6anh huang dang k~ d6i voi ben kia trongviec ra quyet dinh v€ cac chinh sach tai chinh va hoat d9ng. Cac ben lien quan cua C6ng ty bao g6m:
Cac doanh nghiep true ti~p hay gian ti~p qua m9t hoac nhieu trung gian co quyen kiem soat C6ng ty hoac chiu
su kiem soat cua C6ng ty, hoac cung chung8\1' kiem scat voi C6ng ty, bao g6m ca c6ng ty my, e6ng ty con vac6ng ty lien k~t;
Cac ca nhiin trv'c ti~p ho~c gian ti~p nim quy€n bi€u quy~t ella C6ng ty rna e6 anhhuang dang k€ d6i vui
C6ng ty, nhUng nhanS\l' quan Iy cM ch6t ella C6ng ty, nhUng thanh vien m~t thi~t trong gia dinh Clla cac canhan nay;
Cac doanh nghi~p do cae ca nhan neu treD nk trv'c ti~p ho~e gian ti~p ph§.n quan trQng quy€n bi€u quy~t
ho~e e6 anhhuang dang k€ too C6ng ty.
Trong vi~e xem xet timg m6i quanM cua cac ben lien quan dS ph\lcY\l cho vi~c I~p va trinh bay Bao cao tMchinh rieng, C6ng ty chu y tui ban ch~t Cllam6i quanMhan la hinh thUe phap Iy Clla cae quanM d6.
(j~
3 . TIEN vA cAc KHoAN TUONG DUONG TIEN
31112/2015 0110112015
VND VND
Ti€n m~t 197.656.295 74.902.598
Ti€n giri ngan hang kh6ngkY h?n 27.570.346.487 61.887.443.047
Oic khoan wang duang ti€n 16.854.740.720 41.275.528.571
44.622.743.502 103.237.874.216
T?i 31112/2015, cac khofmwang duang ti€n la ti€n giri c6kY h;;tn 03 thang duqe giri t?i cac ngan hangthuangm?i vui lili su~t tir 4,5%/nam d~n 5%/nam.
I
19
g~
c:,
0-
V-;C<i~
~~
~0
00
-......;
c::::)-.
~~
c::::)-.
;:g~
c::::)'<
i';)-
r-,<""1
t--..~
t---:
c:,
'0
~~
t---:'<
i<""1
0-
<""1-.
0\
~~
~~
c::::)-.
Slei:!t:io...c:U
ooooooooo<rl
ooooooooo<rl
......<
rl
0\
oooooo~ooo<rl
ooooo<rl
oNr;'D<rl
e>0
oe>
00
0e>
0
00
00
Ne>
0r;
e>~
("<)0
0'D
e>0
0\
go
00
~N
N("<
)t--
c---N
....
~CQ
~~
.!]~\\\\
\~~p..j
':~~~
C5~o0\
~........I(J
~[toI(JN~oq....t!,
ooooo<rl
'DNr-.'D<
rl
......e>
0o
e>0
00
e>0
00
00
Ne>
0c---
00
("<)
00
'De>
00
\g
o0
0
~N
N("<
)r-
c---N
....
':~~~
C5~o0
\~........I(J
0\
o~00oNN("
)r-o'<
t......
......e>
0o
e>0
00
e>0
00
00
Ne>
0r;
e>~
("<)
00
'De>
0~
go
00
0\
NN
("<)
r--r-
N....
ooooo<rl
oNc---'D<
rl
......00
00
00
0e>
0
00
00
Ne>
0c---
e>~
("<)
00
'De>
00
\g
o0
0
0\
NN
("<)
t--c---
N....
CONG TY CO PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh rleng
Cho nam tai chlnhk~t thuc ngay31112/2015
b) D§u tu gop v6n VaG don vi khac
D§u nr vao cong ty con
Thong tin chi ti~t v~ cac congty con cua Congty vao ngay31112/2015 nhu sau:NO'ithanh l~p va TY l~ Ty l~
Ten eongty hO<;1tdQng lQ'ifeh bi~u quy~tHO<;1tdQng kinh doanh
ehinh
Congty TNHH Sanxuat va Thuong Thanh ph6 95,83% 95,83%mai D<;1iPMe H6 Chi MinhCong ty TNHH TMp Tay Nguyen Thanh pho 97,35% 97,35%
H6 Chi Minh
Cong ty TNHH MQt thanh vien Thanh ph6 100,00% 100,00%
Thep Phuc Ti@n HaNQi
San xu~tvakinh doanhthep
San xuat vakinh doanh thep
San xu~tvakinh doanh thep
D§u tir vao cong tylien k~t
Thong tin ehi ti@tv~cac congty lien k~t ella Cong ty vao ngay 31112/2015 nhu sau:
NO'ithanh l~p va TYl~ ryl~ HO<;1tdQng kinh doanhTen cong ty heat dQng lQ'iich bieuguy~t ehinh
Cong ty C6 phan Thep BacNam Tinh 48,00% 48,00% San xu~tvaD6ngNai kinh doanhthep
Cac giao djch trong y~u giu'a Cong ty va Cong ty con, Congty lien k~t trong nam: Xem thuy~t minhs631.
5 . PHAr THU CUA KHAcH HANG NGA.NH~N
a) Phiii thu cua khach bang chi ti~t theo khach hang cos5du'lo'n
Cong ty cb ph~n TMp B~c Nam
Cong ty TNHH Thep Tay Nguyen
Cae khoi'm pbiii thu khaeh hang khac
b) Phai thu kbach hang lacaeben lien quan
Xem thOng tin chi ti~t t<;1ithuyet minh s631.
6 . cAc KHOAN PHAI THU NGA.NH~N KHAc
31/12/2015
Gia triVNDVND
Phai thu v~ e6 urcva lQ'inhu~n dUQ'echiaPhai thu v~Uii ti~ngui, ti~n eho vayT<;1ill(mg
Ky eUQ'e,kY guy
Cac khoiin ehih9Phiii thu khac
39.248.897
511.493.000
1.153.804.155
95.308.770
1.799.854.822
22
:t;~c.:'(
31112/2015 01/0112015 ·\\WlIVND VND
.\-A \0
35.771.804.505 33.455.709.6083C
19.554.171.564 12.436.295.783
51.374.225.044 123.986.433.344
106.700.201.113 169.878.438.735
60.475.353.722 64.489.707.379
OliO 1/20 15
Ghi tri DlJ phongVND
14.036.331.186
VND
64.805.400
11.949.054.519
24.412.489
55.917.740
26.130.521.334
CONG TY CO PHAN T~P DOAN THEP TrEN LEN
G4A, KIm ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hca, Tinh £>6ngNai
Bao cao tai chinh rieng
Cho nam tai chinhk~t thuc ngay31112/2015
7 . HANG TON KHO
31/12/2015
VND
Gia goc
VNDHang mua dangdi
dUOngNguyen lieu, v~t
li~u
Cong CI,l, dung cu
4.642.592.708
216.434.804
Chi phi san xuatkinh doanhdo dang 1.727.917.922
Hang hoa 305.733.903.318
312.320.848.752
8 . XAY Dl/NG CO BAN DO DANG
Xay dl}'ng co' ban do' dang
- Xay dung chi nhanh taiLong Thanh
- Xay dung nha kho tai Da N~ng
Mua s~m tili san c6 djnh
Chi phi mua phanmemmay tinh
DvphOng
(46.819.858.323)
(46.819.858.323)
23
01101/2015
VND VND
Gia g6c
11.376.142.858
1.139.417.170
1.727.917.922
303.729.092.469
317.972.570.419
31112/2015
VND74.708.353.347
55.806.125.930
18.902.227.417
535.000.000
535.000.000
75.243.353.347
Dir phong
01/01/2015
VND26.836.905.773
11.812.561.291
15.024.344.482
326.750.000
326.750.000.~,t~,
)
I
)',*
"
~
".
'*o
27.163.655.773
8,,"t::o..<::U
OJ)
=<0-
U
I£)
r-r<
)0
'10
01
,0
Ntti
I£)
00
~...,.0
00
lOt-
~oo
IO~
"<1"...,.
Motnot-ooM1.0
N
0\
0o
00
\0
o0
N0
\~
"<1"r<
)0
-N
"<1"M
tn1
.0
"""0
0t--;
~co
00
M1
.0o0
\"<1"
o0
\M
"<1"0
01
.0r-C
N~
00c
O\rt')
r<)0
Ort')
rt')
oo
...,.0
\.....
~t-
1£)...0-
1,0
"<1"r"!
..,f_
00
N~
O\
00
~
or-t-o00
o00
~"<1"
"""1
.00
\M
II!1
.0r-
tnt-
~N
tn..,f
cor<
)
~
"""0
00
\r-
~t-
-trir-
0'1
"":-oo~o
r-"""N
~-.»
:
/cor
PoACHNfllt-
t-oo
N
~- r<)_00
N~
I,O
"""N1
.0lfl
"":rt')
t-...or<
)rt')
CONG TY CO PHAN T!P eoAN' THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hiep,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao tai chinh rieng
Cho nam tai chinh k~t thuc ngay31112/2015
10 . TAl sAN CO DJNH VO HINH
Gill tri quyen sudung d~t
VND
Nguyen ghl
S6 dir d~unarn
S6 du cu6i nam
Gia tr] hao monhiy k~
S6 du d~u nam
S6 duocu6i narn
Cia tr] con ll}.i
Tai ngay d~u namTai ngay cu6i nam
66.494.044.627
66.494.044.627
66.494.044.627
66.494.044.627
11 . PHAI TRA.NGU()] BAN NGAN H4N
31/12/2015
S6 co kha nang traGia tri
VND VNDa) Phai tra nguO'iban chi ti~t theo nha cung cftp cosadir Ion
Daewoointernational
Bright ruby 10.659.922.358 10.659.922.358
resources PteLimitedCongty TNHH Vy 8.012.376.695 8.012.376.695Hcng LoanCong ty TNHH 64.879.048.730 64.879.048.730Metal one VietnamPMi tra cac d6i 712.791.405 712.791.405
nrong khac
84.264.139.188 84.264.139.188
b) Phai tra ngum ban la cac ben lien quan (Xem thong tin chi ti~tW thuyet minhsa31.)
25
Phan mem maytinh
VND
83.500.000
83.500.000
83.500.000
83.500.000
Cgog
VND
66.577.544.627
66.577.544.627
83.500.000
83.500.000
66.494.044.627
66.494.044.627
01101/2015
n9' Gia tri n9'
VND
44.562.674.654
17.133.107.256
61.695.781.910
13.939.448.972
S6 co kha nang tra
VND
44.562.674.654
17.133.107.256~~
--61-.-69-5-.7-8-1-.9-1-0~~~C~~
, H(J1JH~N
__ -:--:---:-..,...-:'--:---:-,-M. TO A N
==1=3=.9=3=9.=44=8=.9=72~,::,,... /~ '\.p /r(./~~
P
0\
r-0
.....('<
')0
"'"!0
.....r--:
6t--
0\
0~
~0
N<
'l0\
o('<
')
"10
0('<
')N
('<')
o
N....
00
00
-0<'lo0\<
'l
00
V)
~V)
or-
"'" QOQO
-0N=0\N"'"QO
1I'lr-tti=r--
o......
ot--
~0
\V
)6
0\
('<')
~0
0o
NN
......'.c:
......0
\
Q.e<:So"0~<0u
'0N
s,'"doo
II").......o~N.......'<
,.......("'()
II")
o~.......~.......o
00
II")
\0t-N
.0~
N00
("'()
("'()0
'>
\.CiII")
("'()0
00
t-0
'>0
\N0'>
r-t--
00
r-\.CioII")
N00
\0II")
("'()0
00
t"'-;0
\0'>
N00
00
'<:t0
0t"'-;
00
00
r-.N
~oo
.-..,f0
'>'<
:1"
'<:tr-..:
\0N
00
Nt-.......
0'<
:1"
~t-
t-.......
("'()'<
:I"t;
t"'-;0
00
'>'<:t
0t;
~0
0("'()
t-N0
'<:1
"N
\00
0t-
t-t-
O'>
0C::O-:0
'>0
t-'<
:I"II")
\00
0'<:tN
0'<
:1"
0N
\00
00
t"'-;c::
t-t-
II")0
'>0
0'>
C::O-:~
0'>
00
'>t-'<
:I"0
V)
\00
0
oo..,f.......
NN oooooc::t-V)
0-:r-oooooor-..:V
)
0-:r-ooc::V
)
'<:I"
00
0'>o~.......t-ooooV
)
v:t-V)
t-r-..:\0ooc::V
)
0'>
N0\o0
0.......N
N0'>
00
\0o"<l:0
'>r-t"'-;II")("'()
o.......
o0
c::0-:
o0
0o
00
<>0
00
0'<
:I"\0
'<:I"
r-~
oN
'<:tt-
ooc::ooo..,ft-o-:..............
oooooc::.......'<
:I""'"!oNoooooc::..............
NNoooooc::'<:to~oooc::ooo..,fo~o
o0
'>o
r-O
~o
V)
o0
0
c::~
o("'()
'<:I"
00
V)
0-:\.Ci
\0
00
("'()\0
o.......
oV
)
c::c::
o.......
o0
0
c::"'"!
0'>
.......0
'>0
0o0
\\.Ci
("'()0
0
o0
'>o
r-O
~o
II")o
00
o~
o("'()
'<:t0
0V
)0-:
\.Ci\0
.......II")
C"!\00
0
C"!\0r'1
o0
oV
)o
00
or-..:
o0
c::V
)
0'>
("'()\0
\0~
c::\000
oV
)o
.......c::
II")
o("'()
o0
0o
r-'<:t
\.Ci\0
V)
V)
Mr-..:N("'()
o0
oV
)o
00
ot-
O0
c::v:
0'>
M\0
\0~
0\.Ci0
0
\0N("'()
0\
.......c::o\0t;0
'>N.......
ot-
O("'()
o0
'>o
..,fo
0c::
\0'<:t
\.Cio
0'>
t-0
'>0
\t-
N.......("'()
\0("'()
\0M
t-Nt-V
)0
0("'()\00
0("'()
'<:tV
)
\0t-V)
00
("'()\00
0("'()
'<:I"
v:\0
·~()j\fG
T
.'IHiEM110
'(I..~
.'A~MT
AS
C,~
..'''"M
-II'.-....:....-.--~
E)roe.sU
gIII·0rn.~III
';0U
"t:lZ'0>-
~'(0
0..s::..s::
Zo
o,>
<~
.<
~;::l..s::
..s::c..
s::·S
·.....:l
....t'-
0'\
0'\0
0,..-,0
oV
)g
o-.:r
V)
0\
IlOg
o,..-,
N~
\Qo
or--
r--:r--:
0-.:r
go
,..-,t'-
0'\
go
~~
~~
~~
go
0'\
go
t'-....
00
go
r--:v-i
III("<
",t'-
0N
r--:~
M.......0
\QIII
-.:t
o~
r-III
~....
-.:tiii
r-0
'\t'-
~\0
t<)V
)~
~r--
0\
....N IIIoot<)0
'\r--Q
\r-NNo....
....III\Qog
o\Q-.:r....\QN....
,-,0
11
1O
No
0'\
ooN0
0....
~\Q
v)N0
00
'\\O
r--
Or--:OO::!,
I,-
,o0
'\r-o\Q~t<)0
'\0
\IlO'-"
'0ooo~.~IIIIII~...0~0
0
,~00
Z~.
)~~ggg~;::l>
OO
OO
'<ro-.:t
MV
)\0
~"!
00
"!V
)("f')
~M
eoN
M0
\0
f")C'"!
0\
"!o
\-V)O
-.:t0
\r--
0\
--.:t
)~~~gg~~'(0
g~
g~
g;::l
-.:t"<l:0
\V)f")
Uo\ooC
'i-M0
00
\0
\0
00
\r-.
00
t'-~
0:
1,C
)V)0
\-.:t00
V)
0\
t'-0V
)
~cooo....
....III\Qo0
0\Q-.:r....\QN....
..~"<
0f-<
rn
o0
o0
o~
o0
00
\00
0t;
...00
0III
0\
00
V)
...00
\o
M0
0
oooQ00
00
...0III0
0
...0o00
oooo00
00
...0III0
0
...0ogo
oooo00
00
...0IIIg
o
...0o00
'<0
rn
~eoo....
00
N
CONG TY co PHAN T~P DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao cao Uti chinh rteng
Cho nam tai chinhk€t thuc ngay31112/2015
c) Cac giao djch v~ v6n voi cac chii sO'hfru va phan ph6i c6 nrc, chia lQ'inhu~n
Nam 2015 Nam2014
VND VND
V6n d~unr cuachu sahilu 846.455.640.000 806.856.880.000
V6n gop eMu ndm 806.856.880.000 806.856.880.000
V6n gop tang trong nam 39.598.760.000
V6n gop eu6i niim 846.455.640.000 806.856.880.000
C6 rue, lei nhuan da:ehia 120.284.448.000
csttec, loi nhudn ehia tren loi nhudn ndm 2013 80.685.688.000
C6ttrc, loi nhudn chia tren loi nhudn ndm 2014 39.598.760.000
d) c6 phi~u
31112/2015 01/01/2015
s6 hrong e6 phieu dangkY phat hanh~.
84.645.564 80.685.688 "':\c..se hrong c6 phieu da:ban ra cong chung .--84.645.564 80.685.688
.'(JI'\GC6phieu ph6 thong 84.645.564 80.685.688 , 111\\\.1s6 luong e6 phieu duoc mua lai(cc5phieu quy) 1.460.000
'.,h' ,
¥-,\C6phieu ph6 thOng 1.460.000
;~C~~j
s6 luqng e6 phi€u dang lUllhfmh 83.185.564 80.685.688 >---~.C6phi€u ph6 thong 83.185.564 80.685.688 -'AN I
~M~nh ghi c6 phi€u dang lUllhanh (VND) 10.000 10.000
e) Cac quy ding ty
31112/2015 01101/2015
VND VND
Quy d~utu phat tri~n 12.614.680.651 12.614.680.651
12.614.680.651 12.614.680.651
16 . cAc KHoAN Ml)C NGOAI BANG CAN DOl ICE ToAN
a) Ngo~i t~ cac lo~i
31112/2015 01/01/2015
D6ng dola My (USD) 53.625,66 129.961
b) NQ'kh6 itoi ita xii' I)'
31/12/2015 01/0112015
VND VND
4.510.687.549
29
- - -- --------- --- -
CONG TY CO PHA.N T~P DoAN THEP TIEN LEN
G4A, Khu ph5 4, Phuong Tan Hi~p,
Thanh ph5 Bien Hoa, Tinh £>6ngNai
Bao Clio tai chinh rieng
Cho nam tai chinh ket thuc ngay31112/2015
17 . TONG DOANH THU BAN HANG vA CUNGCA.P DICH VTJ
Nam 2015 Nam 2014
VND VND
Doanh thu ban hang h6a 1.850.106.318.282 2.007.949.079.795
Doanh thu cungdp dich vu 5.809.245.220 455.027.484
Doanh thu h9P d6ngxay dung 16.455.251.000
1.855.915.563.502 2.024.859.358.279
Doanh thu d5i voi cac ben lien quan (Xem thong tinchi tiet tai thuyet minh s5 31.) 821.812.740.759 853.250.920.581
18 · cAc KHoAN GIAM TRU DOANH THU
Nam 2015 Nam2014
VND VND ~ .,'Hang ban bi tra lai 202.704.998 35.097.502 ".,1
Giam gia hang ban 38.854.729~; .....
;~~\\~
241.559.727 35.097.502 .-\0
3C19 · GIA VON HANG BAN -/1
:.J~_.;;:?
Nam2015 Nam 2014
VND VND
Gia v5n cua hang h6a da ban 1.800.181.587.288 1.950.908.999.139
Gia v5n h9P d6ng xay dung 10.838.266.616
Dl,Iphong/hoan nhap dir phong giam gia hang tbn kho 46.819.858.323 (21.536.438.544)
1.847.001.445.611 1.940.210.827.211
20 · DOANH THU HO~T DONG TAl CHINH
Nam 2015 Nam 2014
Lai ti€n giri, lai cho yay
Chiet khau thanh toan, lai ban hang tra cham
Lai ban cac khoan dftutu
C6 nrc, lei nhuan diroc chia
Lai chenh lechtY gia phat sinh trong nam
Doanh thu heat d9ng tai chinh khac
VND
1.488.379.793
VND
2.308.094.470
202.739.048
5.576.311.332
14.566.124.336
1.669.943.167
491.359.227
46.803.287.600
1.454.653.467
5.000
50.237.685.087 24.323.212.353
30
CONG TY CO pRAN T~ DoAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,
Thanh ph6 Bien Hba,Tinh D6ng Nai
21 .CHIPHITAICHINH
Bao caoUli chinh rieng
Chonam Uti chinh k6tthuc ngay31/12/2015
Ui ti~nvay
L6 do thanh 1ychtrng khoankinh doanh
L6 chenh l~chtY gia phatsinh trongnam
L6 chenh lechtY gia dodanh gia lais6dir cU6inam
DlJ phong giam gia chimgkhoan kinh doanhva t6n th~td~uill
Chi phitai chinhkhac
22 . CHI PHI BAN HANG
Chi phi nguyen lieu, v~t 1i~u
Chi phinhan cong
Chi phi kh~uhaotai sanc6 dinh
Chi phidich vu muangoai
Chi phikhac bangti~n
31
Nam 2015 Nam 2014
VND VND
25.389.666.548 17.890.989.422
178.430.127 3.195.601.144
5.374.581.265 .2.746.955.115
29.328.917 859.714.612
25.375.451.447 (1.005.816.988)
681.021.296 356.663.040
57.028.479.600 24.044.106.345
Nam2015 Nam 2014
VND VND
141.558.703 237.741.661
5.900.437.564 5.119.536.351 ~,1.617.772.077 1.412.466.547 J. \
5.177.503.762 7.482.317.503.-:r.
. \. : +.7.101.775.695 6.154.361.092 {-
/-y
19.939.047.801 20.406.423.154 ~
~
CONG TV CO PHAN T~P f)OAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p, Bao cao tai chinh rieng
Thanh ph6 Bien Hoa, Tinh £>6ngNai Cho nam tai ehinhker thuc ngay31/12/2015
23 . CHI PHI QUAN LY DOANH NGm~p
Nam 2015 Nam 2014VND VND
Chi phi nguyen lieu, v~t lieu 794.426.639 175.828.502
Chi phi nhan cong 5.475.380.222 5.171.777.000
Chi phi khc1uhao tai san e6 dinh 1.882.631.970 1.888.730.997
Thu€, phi, 1~phi 9.000.000 9.220.284
Chi phi du phong/hoan nhap du phong 318.306.257 438.108.323
Chi phi dich V1,I mua ngoai 2.285.602.040 2.015.118.136
Chi phi khac bang ti~n 8.561.796.909 2.777 .874.568
19.327.144.037 12.476.657.810
24 .THU~PKHAc
Nam 2015 Nam 2014VND VND
Thu nhsp illnhuong ban, thanh19tai san e6 dinh 5.610.000.000 400.000.000
Thu tien b6i thuong hang nhap khau 1.995.810.740
Thu nhap khac 1.115.464.984 6.569.037.878
8.721.275.724 6.969.037.878 I
25 .CHIPHIKHAc~
Nam 2015 Nam 2014,0.
VND VND ..~
Cac khoan bi phat 710.006.454 \ Ii:Chi phi khac 414.799.013 725.056.621
~1.124.805.467 725.056.621I
26 . CHI PHI THUE THU NH~P DOANH NGHI~P HI~N HANH
Nam 2015 Nam 2014VND VND
T6ng 19i nhuan k€ toan tnroc thu€ (29.787.957.930) 58.253.439.867
Cac khoan di~u chinh tang 19.164.403.826 11.404.712.331
Chi phi kh6ng h9P l¢ 19.164.403.826 11.404.712.331
Cac khoan di~u chinh giam (46.799.744.013) (14.583.585.4 71)
C6 tire, lai nhudn duoc chia (46.803.287.600) (14.566.124.336)
- Uiil16 t1anh gia lai ngoai t¢ eU6i nam 3.543.587 (J 7.461. 135)
Thu nhaptinh thu€ TNDN (57.423.298.117) 55.074.566.727
Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh (thu~ sufit 22%) 12.116.404.680
Cae khoan di~u ehinh chi phi thu€ TNDN eua cac nam tru&c
vao chi phi thu€ TNDN hi~n hanh nam nay 531.960.000
Thu€ thu nh~p doanh nghi~p phili nop d.lu nam (705.758) 20.166.871.547
Thu€ thu nh~p doanh nghi~p da nop trong nam (2.502.4 71.319) (32.283.981.985)
Thu~ TNDN phai nQp cu6i nam (1.971.217.077) (705.758)
32
CONG TY CO PHA.N T~P f)oAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi~p,Thanh ph6 Bien Hoa, Tinh B6ng Nai
Bao cao tai chfnhrieng
Cho nam tid chinh k~t thuc ngay 31112/2015
27 . cm PHi sAN XUAT KINH DOANH THEO YEU TO
Hoat d:(\ng cua cong ty chu y~u la heat d:i,\ngthuong mai, vi v~y Cong ty khong thuyet minh chi phi san xuat kinh
doanh thea y~u t6, do dathuyet minh cacy~u t6 cua chi phi ban hangva chi phi quan Iy doanh nghiep tai Thuyetminh 56 22va Thuyet minhs6 23 .
28 . CONG CTJTAl CHiNH
OlC loai cong cu tai chinh cua Cong ty bao gom:
Gia tri s6 k~ toan
01/01/201531112/2015
VND VND VND
Gia g6c Gia gocD\I phong
VNDHi san tiii chinh
Ti~n va cac khoan 44.622.743.502 103.237.874.216nrong duong ti€n
PMi thu khach 108.500.055.935 196.008.960.069hang, phai thu khac
Cac khoan cho vay 342.810.458 8.683.906.788
D~u tu ng~n han 22.891.137.316 (6.309.869.851) 21.581.093.216
176.356.747.211 (6.309.869.851) 329.511.834.289
D\I phong
(4.192.381.291)
(2.777.669.251)
(6.970.050.542)
31112/2015
Gia tri s6 k~ toan01101/2015 _,__.-_.
: 10VND VND
Nil phai tra tiii chinhYay va no
Phai tra nguai ban, phai tra khac
Chi phi phai tra
377.800.396.408
85.345.143.157
421.837.309
463.567.376.874
..)NG·
449.077.736.047 ,~\~}{~71.681.480.949 _
- .!J..A~
520.759.216.996
rai san tai chinh vanq phai tra tai chinh chuaduqc danh gia J~i thea gia trt hqp Jy t~i ngay k~t thuc nam tai chinh
nam do Thong tu 21 0/2009/TT-BTC va cac quy dinh hi~n hanh yeu c~u trinh bay Bao cao tai chinh va thuy~tminh thOng tin d6i vui cong Clftai chinh nhung khong dua ra cac huang dfuJ tuang duang cho vi~c danh gia va
ghi nh~n gia trt hqp Iy cua cac tai san tai chinh va nq phai tra tai chinh, ngo~i trir cac khofm trich l~p dl,!phOng nqphai thu kh6 doi va dl,! phOng giam gia cac khoan d~u tu cMng khoan da duQ'c neu chi ti~t t~i cac Thuy~t minhlien quan.
Quan ly riB ro tiii chfnh
Rui ro Uti chinh eua Cong ty bao g6m rui ro thi wang, rui ro tin dlfng va rui ro thanh khoan. Cong ty da xay dt,rng
h~ th6ng ki~m soat nh~m dam bao Sl,!can b~nga muc hop Jy giU'achi phi rui ro pMt sinh va chi phi quan 1yrui roo
Ban T6ng Giam d6c Congty c6 trach nhi~m thea d6i quy trinh quan 1yrui ro d~ dam baoS\I can b~ng hqp ly gifianji ro va ki~m soatnii roo
RiU ro til! trtl'dllg
Ho~t d(\ng kinh doanh cua Cong ty seeM ySu chiu rui ro khi c6S\I thay d6i v€ gia,tY gia h6i doai va Jaisuftt.
33
CONG TY coPHAN T~P DoAN THEP TIEN LEN
G4A,Khu ph6 4, PhuongTan Hi~p,Thanh ph6 Bien Hoa, Tinh D6ng Nai
Bao caotili chinh rieng
Cho nam tai chinh k@tthuc ngay31112/2015
Rui ro v€ gia:
Cong ty chiu rui ro v€ gia cua cac cong cu v6n phat sinhtir cac khoan d~u nr c6 phieu ngan han va dai han do tinhkhong chic chin v€ gia nrong lai cua c6 phieu d~u nr. Cac khoan d~u nr c6 phieu dai han duoc nam gift voi mucdich chien luoc lau dai, tai thoi diBm k@tthuc nam tai chinh Cong ty chua co k@hoach ban cac khoan d~u nr nay.
Rui ro v€ tY gia h6i doai:
Cong ty chiu rui ro v€tY gia do giatri hop Iy cua cac lu6ng ti€n trong tuong lai cua m9t cong C\ltai chinh se bi@nd9ng thea nhfrng thay d6i cuatY gia ngol;lit~ khi cac khoan yay, doanh thu va chi phi cua Cong ty dugc th\IC hi~nb~ng don vi ti€n t~ khac vOi d6ng Vi~t Nam.
Rui ro v€ Hiisuk
Cong ty chiu rui ro v€ lili sufit do gia tri hgp Iy cua cac lu6ng ti€n trong tuong lai cua m9t cong C\ltai chinhsebi@nd9ng thea nhfrng thay d6i cua lili su~t thi truemg khi Cong ty co pMt sinh cac khoan ti€n gui co ho~c khongco Icy hl;ln,cac khoan yay vang chiu lili sufit tha n6i. Cong ty quan Iy rtii ro lili sufit b~ng cach phan tich tinh hinhcl;lnhtranh tren thiwang dBc6 dugc cac lili suAt c6 Igi cho m\lC dich cua Cong ty.
Riii TO tin dl;lng
Rui ro tin d\lng la rtii ro rna m9t ben tharn gia trong m9t cong C\ltai chinh ho~c hgp d6ng khong co kha nang th\Ichi~n dUQ"cnghia V\l cua minh d~n d@ntbn thAt v€ tai chinh cho Cong ty. Cong ty c6 cac rui ro tin d\lngtir hOl;ltd9ng san xufit kinh doanh (chu y@ud6i vai cac khoan phai thu khach hang) va hOl;ltd9ng tai chinh (bao g6m ti€ngui ngan hang, cho yay va cac cong C\ltai chinh kMc).
Tu 1nam Tren 1namtraxu6ng d€n5 narn
VND VNDT~i ngay 31112/2015
Tien va cac khoan 44.622.743.502
tuong duong ti€n
Phai thu khach 108.500.055.935hang, phili thu khac
Cac khoan cho yay 342.810.458
BAu tu ngin hl;ln 16.581.267.465
170.046.877 .360
T~i ngay 0110112015
Ti€n va cac khoan 103.237.874.216tuong duong ti€nPhai thu khach 191.816.578.778Mng, phai thu khac
Oic khoan cho yay 8.683.906.788
BAutungin h~ 18.803.423.965
322.541.783.747
Tren 5 narn
VNDC9ng -~
VND :<~.\Hi;N\
44.622.743.502 .01\1-1
108.500.055.935 ':;;i~342.810.458 ;;-7'/
16.581.267.465
170.046.877.360
103.237.874.216
191.816.578.778
8.683.906.788
18.803.423.965
322.541.783.747
34
CONG TY CO pRAN T~Pf)oAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hiep,Thanh ph6 Bien Hoa, Thill D6ng Nai
Bao cao tai chinh rleng
Cho nam tai chinh k~t thuc ngay31112/2015
Rid TO thanbkhodn
Rui ro thanh khoan la rui ro Cong ty g~p kho khan khi thuc hien cac nghia vu tai chinh do thieu v6n. Rui ro thanhkhoan cua Cong ty chu yeu phat sinhtil' viec cac tai san tai chinh va no phai tra tai chinh co cac thai di€m dao h\U1khac nhau.
Thai han thanh toan cua cac khoan no phai tra tai chinh dua tren cac khoan thanh toan du kien thee hop d6ng(tren cosodong ti€n cua cac khoan goc) nhu sau:
Tir 1 nam Tren 1 namtro xuong d~n 5 nam
VND VNDT~i ngay 31112/2015
Vay va no 377.800.396.408
Phai tra ngiroi ban, 85.345.143.157phai tra khac
Chi phi phai tra 421.837.309
463.567.376.874
T~i ngay 0110112015
Vay vanq 449.077.736.047
Phai tra nguai ban, 71.681.480.949phai tra khac
520.759.216.996
Tren 5 nam Cong
VND VND
377.800.396.408
85.345.143.157
421.837.309
463.567.376.874
449.077.736.047
71.681.480.949
520.759.216.996
Cong ty cho r~ng mue d9 t~p trung rui ro d6i v&i vi~e tra nq la co th€ ki€m soat duqc. Cong ty co kha nang thanhtoan cac khoannq d~n h~ntil' dong ti€ntil' ho~t d9ng kinh doanh va tiSn thutil' cae tai sc'mtai ehinh dao h~n.
Khong co s\!,ki~n tr9ng y~u nao xay ra sau ngay k~t thuc nam tai chinh doi hOi duqc di€u chinh hay eong b6 trenBao cao tai ehinh rieng nay.
29 . NHi'J'NGS1/ Ja1!;NPHA T SINHSAD NGAy KET TmlC NAM TAl CHINH
30 . BAo cAo BO P~N
Ho~t d9ng thuang m~i chi~m tren 90%tY tr9ng toan b9 ho~t d9ng cua Cong ty va cM y~u di~n ra tren HInh th6 ~~Vi~t Nam, do do Cong ty khong I~p bao cao b9 ph~n theo linhV\l'C kinh doanh va khuV\l'C dja IY. ~
35
CONG TY eoPHAN T!P DoAN THEP TIEN LEN
G4A, Khu ph6 4,Phuong TanBi~p,
Thanh ph6 Bien Boa, Tinh £>6ngNaiBaocao tAi chinh rieng
Cho nam tai chinh k~t thuc ngay31112/2015
31 . NGHI:E:PVT,J vA somr VOl cAe BEN LIEN QUAN
Trong nam, C6ngty c6 cac giao dich phat sinh va s6 du tai ngay k~t thuckY k~ toan nam voi cac ben lien quannhu sau:
Giao dich phat sinh trong nam:
M6iguanM Nam 2015
VNDDoanh thu ban hang, cungdp djch vu 821.812.740.759
C6ng ty TNHH San xu!t va Cong ty con 431.072.270.336Thirong mai £>i;liPhuc
Cong ty TNHH Thep TayNguyen Congty con 228.050.194.418
C6ng ty TNHH M9t thanh vien Cong ty con 4.538.128.663Thep PMc Ti~n
C6ng ty TNHH Sanxuat va Thirong C6ng ty con 4.409.488.114mai PMc Ti~n Hung Yen gian ti~p
Cong ty cephdn Thep B~c Nam Cong ty lien k~t 153.742.659.228
Mua v~t nr, hang hoa, djchV\l 517.856.192.389
C6ng ty TNHH San xu!t va Cong ty con 248.757.186.750Thuong mai £>i;liPMc
Cong ty TNHH TMp Tay Nguyen Cong ty con 142.993.406.838
Cong ty TNHH M9t thanh vien Cong ty con 10.18l.847.961Tbep PMc Ti~n
C6ng ty TNHH San xu!t va Thu01lg C6ng ty con 3.027.279.150mi;liPMc Ti~n Hung Yen gian ti~p
Cong ty c6 ph~n Thep B~c Nam C6ng ty lien k~t 112.896.47l.690
LQ'inhu~n dU'Q'cchia 44.945.602.700
C6ng ty TNHH San XU!t va Cong ty con 16.993.234.927Thu01lg mi;li£>i;liPMc
Cong ty TNHH Thep Tay Nguyen C6ng ty con 16.828.326.458
C6ng ty TNHH M9t thanh vien C6ng ty con 4.615.816.297TMpPMcTi~n
Cong ty c6 ph~n Thep B~c Nam C6ng ty lien k~t 6.508.225.018
36
Nam 2014
VND853.250.920.581
400.337.875.377
262.102.264.260
76.18l.612.90 1
114.629.168.043
534.249.163.067
233.979.076.340
134.917.724.752
31.586.609.171
506.883.720
133.258.869.084
14.036.331.186
3.716.798.837
l.478.734.334 I
6.732.633.66~
2.108.164.354~_'1 lOS
ONG TY
NH!~MH~U.'
!(iEM TI
..__./
':f[M - \I'..~
CONG TY CO PHA.N T~P f)oAN THEP TIEN LEN
G4A, Khu ph6 4, Phuong Tan Hi¢p,
Thanh ph6 BienHoa, Tinh D6ng Nai
Bao cao talehinh rieng
Cho nam taiehinh k€tthuc ngay31112/2015
S6 dir tai ngay k€tthuc ky k€ tom nam:
Phai thu ng~n han khachhang
C6ng ty TNHH Sanxuat vaThirong mai DaiPMc
C6ng ty TNHH Thep Tay Nguyen
C6ng ty TNHH M9t thanh vienThep PMe Ti€n
C6ng ty TNHH San xu~tva Thuong maiPMe Ti€n Hung Yen
C6ng ty C6 phan Thep B~c Nam
Phai thu khac
C6ng ty TNHH San xu~tvaThirong mai f)~i PhUe
C6ng ty TNHH ThepTay Nguyen
C6ng ty TNHH M9t thanh vienThep Phuc Ti€nC6ng ty C6 phan Thep B~e Nam
Phai tra nha cung dpC6ng ty TNHH San xu~tvaThirong mai Dai Phuc
Ph3i tra khac
C6ng ty TNHH M9t thanh vienThep PhUe Ti€nC6ng ty TNHH PhUc Ti€n Hili PhOng
Gng Nguy~n M~nh Hit
Ba Ph~m Thi H6ng
Cac khoan eho vay
C6ng ty TNHH San xu§.t Thuang M~i
D~i Phuc
C6ng ty TNHH Thep Tay Nguyen
Cae khoan vay
Gng Nguy~n M~nh Hit
Bit Ph~m Thi H6ng
Giao dieh vai cae ben lien quan khac nhu sau:
M6i quanM
C6ng ty con
C6ng ty con
C6ngty con
C6ng ty congian ti€p
C6ng ty lien k€t
C6ng ty con
C6ng ty con
C6ng ty con
C6ng ty lien k€t
C6ng ty con
C6ng ty con
C6ng ty con
Chu tich HDQT
T6ng Giam D6c
C6ng ty con
C6ng ty con
Chu tich HDQT
T6ng Giam D6e
Thu nh~p eua Ban T6ng Giam d6eva H9i d6ng Qufm tri
37
31112/2015
VND60.475.353.722
538.940.728
19.554.171.564
4.610.436.925
35.771.804.505
1.153.804.155
714.583.380
439.220.775
89.684.471
79.684.471
10.000.000
342.810.458
235.364.000
107.446.458
3.572.970.130
1.701.518.738
1.871.451.392
Nam 2015
VND2.877.331.214
0110112015
VND64.489.707.379
12.436.295.783
18.597.701.988
33.455.709.608
14.060.743.675
3.719.095.709
1.495.551.247
6.732.633.661
2.113.463.058
13.939.448.972
l3.939.448.972
9.693.855.971
70.184.471
10.000.000
5.094.330.000
4.519.341.500
12.113.721.845
812.801.124
..cs::::ao:~..-8,,"s:::o..cU
=~.'<
Q=
if)E!:='!s=...
"'I!!t"<
0.....
if)Q~N.....<,.....f'l.....,1:':1b.O
=...,=.c......,<~.!:1:.c.S.c...;;...
..c~o"0..cos:::
:.g.~o:l200
.§..cU ,....,0
0v:,....,N
0\
N
00
'<t
00
'"t'-;
r<')'D
.....o
N~
V)
'"c)
00
'"~0
0'" N
'"r:-
r:--.j"
t'-;~
V)
'DV
)M
~r:-
'"r:-
'Dr-.
r..:~
N-.j"-.j"
0\
,....,
'"V
)o
~0\
00
\0
0~
'DV
)..,f
00
,....,0
\'D
0\N,....,
NN.....
'"0
\M
o,....,r:-
<'l0
\t'-;
00
0\V
)'D
V)
V)
v:0
0~
oM
Mo
,....,'D
00
0
NN
r:-N
N
00
M
N-.j"
,....,0
o0
0-.j"
.....N
00
V)
..,f0
'D..,f
........cN~
lr)~
~t'-;
0\
-.j"0
\,....,N
'Do
\o\N
~0
~~
'DN
V)'D
MN
'<t
o·tIl
:l20.
<0
,r.::
00
s:::·0
..c0.
!:l."0
~.~'5-
'5->
uO'O
',_
:'"
t-0
0
...=.8