Cong ty Co phan Viglacera Thang Long Bao cao tai chinh Dja chi: Phirdng Phiic Thang - Thj xa Phuc Yen - Vinh Phuc Ky ke toan tir ngay 01/01/2015 den n

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1 Dja chi: Phirdng Phiic Thang - Thj xa Phuc Yen - Vinh Phuc Ky ke toan tir ngay 01/01/2015 den ngay 30/06/2015 BANG CAN DOI KE TOAN Tai ngay 30 thang 06 nam 2015 MS TAISAN Thuyet 30/06/ /01/2015 so mi nh 100 A. TAI SAN NGAN HAN I. Tien va cac khoan tirong duong tien Tien II. Cac khoan phai thu ngan han Phai thu ngan han cua khacli hang Tra trudc cho ngirdi ban ngan lan Phai thu ng&n han khac Dir phong phai thu ngan han kho doi ( ) ( ) Tai san thieu cho xu ly III. Hang ton kho Hang ton kho IV. Tai san ngan han khac Chi phi tra trirac ngan han Thue va cac khoan khac phai thu Nha nude B. TAI SAN DAI HAN I. Cac khoan phai thu dai han Phai thu dai ban khac II. Tai san co dinh Tai san co dinh huu hinh Nguyen gia Gia Iri hao man luy ke ( ) ( ) Tai san co dinh thue tai chinh Nguyen gia Gia (ri hao man lay ke ( ) ( ) Tai san co dinh vo hinh Nguyen gia Gia trj hao mon luy ke ( ) ( ) 240 III. Tai san do dang dai han Chi phi xay dirng co ban do d ing IV. Dau tir tai chinh dai han Dau tu vao cong ty lien doanh, lien ket Dau tir gdp von vao don vi khac V. Tai san dai han khac Chi phi tra tnrdc dai han TONG CONG TAI SAN

2 Con» ty Co phan Viglacera Thang Long Dja chi: Phirdng Phuc Thang - Tin xa Phuc Yen - VTnh Pluic Ky ke toan tir ngay 01/01/2015 d6n ngay 30/06/2015 BANG CAN DOI KE TOAN Tai ngay 30 thang 06 nam 2015 (tiep theo) Mii so NGUONVON Thuyet minli 30/06/ /01/ C. NO' PHAI TRA I. No ng&n ban Phai tra ngirdi ban ngan ban Ngirdi niua tra lien tiirdc ngan ban Thue va cac khoan phai nop Nha nude Chi phi phai tra ngan ban Phai tra ngan ban khac Vay va no thue tai chinh ngan ban Quy khen thirdng, phiic lo'i II. No dai han I. Chi phi phai tra dai ban Phai tra dai han khac Vay va no thue tai chinh dai ban D. VON CHU SO'HU'U ( ) ( ) 410 I. Von chu so huu 411 I. Von gdp cua chu sd huu 41 la -Co phieu pho thong co cpiyen hieu epiyet Thang dir von co phan 41K 3. Quy dau tir phai Irien Quy khac thuoc von chu sd huu Loi nhuan sail thue dura phan phoi 421a - LNSTclnra phan phoi luy ke den cuoi kj> Irir&c 421h - LNST chua phan phoi ky nay 20 ( ) ( ) ( ) ( ) ( ) ( ) TONG CONG NGUON VON J Doan Hai Ivlau Giam doc Vinh Phuc, ngay 16 thang 07 nam 2015 Nguyen Xuan Dong Ke toan trudng Nguyen Dinh Thin Ngudi lap 7

3 Dia chi: Phirdng Phuc Thang - Thj xa Phuc Yen - Vinh Phuc Ky ke toan tir ngay 01/01/2015 den ngay 30/06/2015 BAO CAO KET QUA HOAT DONG KINH DOANH Ky he toan tir ngay 01/01/2015 den ngay 50/06/2015 M5 i so CHI TIEU Thuyet minh nam 2015 nam Doanh thu ban hang va cung cap djch vu Cac khoan giam trir doanh thu j. tsoann uui iriuan uan nang va cung cap uicn Gia von hang ban Loi nhuan gop ve ban hang va cung cap djch Doanh thu boat dong tai chinh Chi phi tai chinh Trong do: Chi phi Icii vay Chi phi ban hang Chi phi quan ly doanh nghiep Loi nhuan thuan tir hoat dong kinh doanh Thu nhap khac Chi phi khac Loi nhuan khac ( ) ( ) Tong loi nhuan ke toan trudc thue Chi phi thue thu nhap doanh nghiep hien hanh Loi nhuan sau thue thu nhap doanh nghiep JLa4^V-ban tren co phieu Doan Hai Mail Giam doc Vinh Phuc, ngay 16 thang 07 nam 2015 Nguyen Xuan Dong Ke toan trirdng Nguyen Dinh Thin Ngirdi lap X

4 Dja chi: Phirang Phuc Thang - Thj xa Phuc Yen - Vinh Phuc Ky ke toan tir ngay 01/01/2015 din ngay 30/06/2015 BAO CAO LlTU CHUYEN TIEN TE Ky ketodn tir ngay 01/01/2015 den ngay 30/06/2015 (Theo phitmtg pitriptrue tiep) Mil CHITIEU Thuyet so mill li I. LUU CHUYEN TIEN TU HOAT D0NG KINH DOANH 1. Tien thu tir ban hang, cung cap djch vu va doanh thu khac Tien chi tra cho ngirdi cung cap hang hda va djch vu Tien chi tra cho ngudi lao dong 4. Tien lai vay da tra 5. Tien thu khac tir boat dong kinh doanh 6. Tien chi khac cho boat dong kinh doanh 20 Lint chuyen tien tltuan tir hoat dong kinh doanh nam ( ) ( ) ( ) ( ) J nam ( ) ( ) ( ) ( ) II. LUU CHUYEN TIEN TlT HOAT DONG DAU TU 21 I. Tien chi de mua sam, xay dung tai san co dinh va cac tai san dai ban khac Tien thu lai cho vay, co tuc va loi nhuan dirc/c chia 30 Lira chuyen tien tltuan tir hoat dong dau tir ( ) ( ) ( ) ( ) III. LUTJ CHUYEN TIEN TlT HOAT D0NG TAI CHINH Tien thu tir di vay Tien tni no gdc vay Tien tra no gdc thue tai chinh 40 Lint chuyen tien tltuan tir hoat dong tiii chinh ( ) ( ) ( ) ( ) ( ) ( ) 50 Luu chuyen tien thuan trong ky ( ) 60 Tien va tuong duong tien dau nam Tien va tuong duong tien cuoi ky Doan Hai Man Giam doc Vinh Phuc, ngay 16 thang 07 nam 2015 Nguyen Xuan Dong Ke toan truong Nguyen Dinh Thin Ngudi lap 9

5 C6n«ty Co phan Viglacera Thang Long Dia chi: Phudng Phiic Thang - Thi xa Phuc Yen - Vinh Phuc Ky ke toan tir ngay 01/01/2015 d n ngay 30/06/2015 THUYET MINH BAO CAO TAI CHINH Ky khoan tir ngay 01/01/2015 den ngay 30/06/ DAC DIEM HOAT D0NG CUA DOANH NGHIEP Hinh thue so - huu von (doi ten tir Cong ty Co phan Gach men Viglacera Thang Long) duoc thanh lap dirdi hinh tlurc cong ty co phan theo Quyet dinh so 1778/QD-BXD ngay 31 thang 12 nam 2003 cua Bo tmdng Bo Xay dung ve viec chuyen Nha may Gach men Thang Long thuoc Cong ty Gach op lat Thang Long Viglacera - Tdng Cong ty Tluiy tinh va Gom xay dung thanh cong ty co phan. Tru sd chinh eiia Cong ty tai: Phirdng Phiic Thang - Thi xa Phuc Yen - Tinh Vinh Phuc. Von dieu le cua Cong ty la: dong (Bang clur: Sau muoi chin ty, tarn tram chin muoi tarn trieu dong) tuong duong cd phan. Cong ty co cac dou vj true thuoc sau: Hoat dong kinh doanh chinh - Chi nhanh Cong ty Cd phan Viglacera Thang Sd nha 01, duong Hai Ba Tiirng, Long - Xi nghiep Kinh doanh Mien Bac. phirdng Phiic Thang, Thi xa Phiic Yen, Tinh Vinh Phuc. - Chi nhanh Cong ty Cd phan Viglacera Thang Sd 480, Trung Nir Vuong, Quan Long tai Thanh phd Da NEng. Hai Chau, Thanh phd Da N5ng. - Chi nhanh Cong ty Co phan Viglacera Thang H41-K300. duong Cong Hda, Long tai Thanh phd Hd Chi Minh. phirdng 12, Quan Tan Binh, Thanh phd Hd Chi Minh. Hicn cac chi nhanh eiia Cong ty dang thue hien cong tac thu hoi Cong no ton dong, Cong ty dir kien se hoan tat cac thu tuc giai the chi nhanh trong nam Nganh nghe kinh doanh Theo Giay dang ky kinh doanh cong ty cd phan sd duoc Sd Ke hoach Dau tu Tinh Vinh Phiic cap (Giay CNDKKD cu so: ), dang ky Ian dau ngay 29 thang 01 nam 2004, dang ky thay ddi Ian thu 13 ngay 15 thang 07 nam 2013, nganh nghe hoat dong kinh doanh eiia Cong ty la: San xuat va mua ban cac san pham gach ceramic va cac loai vat lieu xay dung; - Diiu tir ha tang, xay lap cac cong trinh cong nghiep va dan dung; - Trang tri noi that; - Tu van, thiet ke, chuyen giao cong nghe san xuat vat lieu xay dirng; - Mua ban may mdc, thiet bi, nguyen vat lieu phuc vu san xuat va tieu dirng; - Mua ban cac san pham gach ceramic va cac loai vat lieu xay dung; - Khai thac va chc bicn nguyen, nhien vat lieu san xuat vat lieu xay dung; - Van tai hang hda dudng bd bang d to; Kinh doanh dai ly xang dau, gas; - Kinh doanh djch vu du lich; Quan ly va kinh doanh bat dong san; - Xuat nhap khau cac mat hang ma Cong ty kinh doanh (theo quy dinh hien hanh eiia Nha nude). 10

6 Dia chi: Phirdng Phuc Thang - Thi xa Phuc Yen - Vinh Phiic Ky ke toan tir ngay 01/01/2015 din ngay 30/06/2015 Khii nang hoat dong lien tuc Tai thai diem 30/06/2015, tong na ngan han dang Idn hon tai san ngan han la , Id luy ke den ngay 30/06/2015 la , vuot qua tdng ngudn vdn chu sd him hien cd eiia Cong ty la Cong ty da danh gia duoc ke hoach tang Huong doanh thu trong thdi gian tdi. Do do, Ban Giam ddc cho rang tinh hinh luu chuyen tien te cua Cong ty trong thdi gian tdi se cd nhieu chuyen bien, Cong ty van dam bao dii vdn luu dong phuc vu cho boat dong kinh doanh. eiia Cong ty dang duoc lap tren gia thiet Cong ty tiep tuc hoat dong kinh doanh va chira bao gom bat ky sir dieu chinh cd the phat sinh tir cac sir kien khdng chac chan nay. 2. CHE DO VA CHINH SACH KE TOAN AP DUNG TAI CONG TY 2.1. Ky ke toan, don vi tien te sir dung trong ke toan Ky ke toan nam eiia Cong ty theo nam duong lich bat dau tir ngay 01/01 va ket thue vao ngay 31/12 hang nam. Don vi tien tc sir dung trong ghi chep ke toan la Dong Viet Nam () 2.2. Chuan mire va Che do ke toan ap dung Che do ke loan tip clung Cong ty lip dung Che do Ke loan doanh nghiep ban hanh theo Thong tu 200/2014/TT-BTC ngay 22/12/2014 eiia Bo Tai chinh. Tuyen bo vi viec tucin thu Chuan muc ke toan va Che do ke toan Cong ly da ap dung cac Chuan muc ke toan Viet Nam va cac v8n ban hirdng dan Chuan mire do Nha nude da ban hanh. Cac duoc lap va trinh bay theo dirng moi quy dinh cua time chuan muc, thong ar hirdng. dan thue hicn Chuan muc va Che do ke toan doanh nghiep hicn hanh dang ;ip dung Thay doi trong cac chinh sach ke toan va thuyet minh Ngiiy 22/12/2014, Bo Tai chinh da ban hanh Thong tu 200/2014/TT-BTC hudng dan Che do ke toan doanh nghiep thay the Quyet djnh sd 15/2006/QD-BTC ngiiy 20/03/2006, va cd hieu lire cho nam tai chinh bat dau tir hoac sau ngay 01 thang 01 nam Anli hudng cua cac thay doi chinh sach ke toan theo hudng dan cua Thong tu 200/2014/TT-BTC duoc ap dung phi hoi to. Cong ty da bd sung thuyet minh thong tin so sanh tren doi vdi cac chi tieu cd sir thay doi giiia Thong tu 200/2014/TT-BTC va Quyet djnh 15/2006/QD-BTC, tai Thuyet minh so Cong cu tai chinh Ghi nhan ban dau Tai san tai chinh Tai san tai chinh cua Cong ty bao gdm tien va cac khoan tuong duong tien, cac khoan phai thu khach hang va phai thu khac, cac khoan cho vay, cac khoan dau tu ngan han va dai han. Tai thdi diem ghi nhan ban dau, tai san tai chinh duoc xac dinh theo gia mua/chi phi phat hanh cong cac chi phi phat sinh khac lien quan true tiep den viec mua, phat hanh tai san tai chinh do. No phai tra tai chinh No phai tra tai chinh eiia Cong ty bao gdm cac khoan vay, cac khoan phai tra ngirdi ban va phai tra khac, chi phi phiii tra. Tai thdi diem ghi nhan lan diiu, cac khoan no phai tra tai chinh duoc xac dinh theo gia phat hanh cong cac chi phi phat sinh lien quan true tiep den viec phat hanh no phai tra tili chinh do.

7 Dia chi: Phirdng Phiic Thang - Thi xa Phiic Yen - Vinh Phiic Ky ke toan tir ngay 01/01/2015 din ngay 30/06/2015 Gia tri sau ghi nhan han dau Hicn tai chira cd cac quy dinh ve danh gia lai cong cu tai chinh sau ghi nhan ban dau Cac nghiep vu bang ngoai te Ty gia giao djch tlurc te doi vdi cac giao djch bang ngoai te phat sinh trong ky: - Ty gia giao djch tlurc te khi mua ban ngoai te la ty gia duoc quy dinh trong hop dong mua, ban ngoai te giua Cong ty va ngan hang tlurong mai; - Ty gia khi ghi nhan no phai tni la ty gia ban eiia ngan hang tlurong mai noi Cong ty dir kien giao djch tai thdi diem giao djch phat sinh; Ty gia giao djch thue te khi danh gia lai cac khoan muc tien te cd gdc ngoai te tai thdi diem lap : - Ddi vdi khoan muc phan loai la tai san ap dung ty gia mua ngoai te; - Ddi vdi tien giri ngoai te ap dung ty gia mua cua chinh ngan hang noi Cong ty md tai khoan ngoai te; - Ddi vdi khoan muc phan loai la no phai tra ap dung ty gia ban ngoai te eiia ngan hang thuong mai noi Cong ty tlurong xuyen cd giao djch. Tiit cti cac khoan chenh lech ty gia thue te phat sinh trong ky va chenh lech do danh gia lai sd du cac khoan muc tien te co gdc ngoai te cuoi ky duoc bach toan vao ket qua hoat dong kinh doanh cua ky ke toan Tien va cac khoan tuong duong tien Tien bao gdm tien mat tai quy, tien giri ngan hang khdng ky han, vang tien te sir dung vdi cac chirc nang cat tru gia tri khdng bao gdm cac loai vang duoc phan loai la hang ton kho sir dung vdi muc dich la nguyen vat lieu de san xuat san pham hoac hang hda de ban. Cac khoan tuong duong tien la cac khoan dau tu ngan han cd thdi gian thu hdi khdng qua 03 thang ke tir ngay dau tu, cd tinh thanh khoan cao, cd kha nang chuyen ddi de dang thanh cac luong tien xac dinh va khdng cd nhieu rui ro trong chuyen ddi thanh tien Cac khoan no phai thu Cac khoan phai thu duoc theo ddi chi tiet theo ky ban phai thu, ddi tuong phai thu, loai nguyen te phai thu, va cac yen to khac theo nhu can quan ly eiia Cong ty. Dir phong no phai thu kho ddi duoc tnch lap c^ c n o c khoan: No phai thu qua ban thanh toan ghi trong hop dong kinh te, cac khe udc vay no, cam ket hop dong hoac cam ket no va no phai thu chua den han thanh toan nhung kho cd kha nang thu hdi. Trong do, viec trich lap dir phong no phai thu qua ban thanh toan duoc can cu vao thdi gian tra no gdc theo hop dong mua ban ban dim, khdng tinh den viec gia han no giua cac ben va no phai thu chua den han thanh toan nlurng khach no da lam vao tinh trang pha san hoac dang lam thu tuc giai the, mat rich, bd trdn Hang ton kho Hiing ton kho duoc ghi nhan theo gia gdc. Trudng hop gia tri thuan cd the thue hien duoc thap hon gia gdc thi hang ton kho duoc ghi nhan theo gia tri thuan cd the tlurc hicn duoc. Gia gdc hang ton kho bao gdm chi phi mua. chi phi chc bicn va cac chi phi lien quan true tiep khac phat sinh de cd duoc hang ton kho d dja diem va trang thai hien tai. Gia trj hang ton kho duoc xac djnh theo plurong phap binh quan gia quyen thang. Plurong phap xac djnh gia tri san pham do dang: Chi phi san xuat kinh doanh do dang duoc tap hop theo chi phi da phat sinh cho tirng loai san pham chua hoim thanh. 12

8 Cong ty Co phan Viglacera Th5ng Long Dia chi: Plurong Phiic Thang - Thi xa Phuc Yen - Vinh Phiic Ky ke toan tir ngay 01/01/2015 den ngay 30/06/2015 Hang ton kho duoc hach toan theo plurong phap ke khai tlurong xuyen. Du phong giam gia hang ton kho duoc lap vao thdi diem cuoi ky la sd chenh lech giua gia gdc eiia hang ton kho Ion hon gia tri thuan cd the thue hien duoc Tai san co dinh, Tai san co djnh thue tai chinh va Bat dong san dau tir Tai san cd dinh huu hinh, tai san cd dinh vd hinh duoc ghi nhan theo gia gdc. Trong qua trinh sir dung, tiii san cd dinh huu hinh, tai san cd dinh vd hinh duoc ghi nhan theo nguyen gia, hao mdn luy ke va gia tri con lai. Khau hao duoc trich theo plurong phap dudng thang. Thdi gian khau hao duoc udc tinh nhu sau: - Nha cira, vat kien true nam May mdc, thiet bi Phuong tien van tai truyen dan Thiet bi dung cu quan ly Tiii sim cd dinh vd hinh nam 10 nam 8 nam nam Chi phi tri tru 6c Cac chi phi da phat sinh lien quan den ket qua hoat dong san xuat kinh doanh eiia nhieu ky ke toan duoc hach toan vao chi phi tra trudc de phan bd dan vao ket qua boat dong kinh doanh trong cac ky ke toan sau. Viec tinh va phan bd chi phi tra trudc dai ban vao chi phi san xuat kinh doanh rung ky ke toan duoc can cir vao tinh chat, mire do tung loai chi phi de lira ebon plurong phap va tieu thirc phan bd hop ly. Chi phi tra trudc duoc phan bd dim viio chi phi san xuat kinh doanh theo phuong phap dudng thang Cac khoan no phai tra Cac khoan no phai tra duoc theo ddi theo ky ban phai tra, ddi tuong phai tra, loai nguyen te phai tra va cac yeu to khac theo nhu caii quim ly eiia Cong ty Vay Cac khoan vay duoc theo doi theo tung ddi tuong cho vay, tung khe udc vay no va ky han phai tra cua cac khoan vay Chi phi di vay Chi phi di vay duoc ghi nhan vao chi phi san xuat, kinh doanh trong ky khi phat sinh, tru chi phi di vay lien quan true tiep den vi?c dau tu xay dung hoac san xuat tai san do dang duoc tinh vao gia tri eiia tai san do (duoc vdn hoa) khi cd du cac dieu kien quy dinh trong Chuan muc Ke toan Viet Nam sd 16 "Chi phi di vay" Quy tien I iron g Quy tien luong duoc thue hien theo don gia Tdng Cong ty Viglacera - CTCP giao theo Quyet dinh sd 1 56/TCT- HDQT ngay 20/04/2015 eiia Hdi dong quan tri Tdng Cong ty Viglacera - CTCP 13

9 Dja chi: Plurong Phiic Thang - Thi xa Phiic Yen - Vinh Phiic Ky ke toan tir ngay 01/01/2015 den ngay 30/06/ Chi phi phai tra Gic khoan phai tra cho hang hoa dich vu da nhan duoc tir ngirdi ban hoac da duoc cung cap cho ngirdi mua trong ky bao cao nlurng thue te chua chi tra va cac khoan phai tra khac nhu tien luong nghi phep, chi phi trong thdi gian ngcmg san xuat theo mua, vu, chi phi lai tien vay phai tra duoc ghi nhan vao chi phi san xuat, kinh doanh cua ky bao cao. Viec ghi nhan cac khoan chi phi phai tra vao chi phi san xuat, kinh doanh trong ky duoc thue hien theo nguyen tic phu hop giua doanh thu va chi phi phat sinh trong ky. Cac khoan chi phi phai tra se" duoc quyet toan vdi sd chi phi tlurc te phat sinh. Sd chenh lech giua sd trich trudc va chi phi tlurc te duoc hoan nhap Von clui so huu Vdn dau tu cua chu so huu duoc ghi nhan theo sd vdn tlurc gdp eiia chu sd huu. Thang du vdn cd phan duoc ghi nhan theo sd chenh lech Ion hon giua gia thue te phat hanh va menh gia cd phieu khi phat hanh cd phieu Ian dau, phat hanh bd sung hoac tai phat hanh cd phieu quy. Chi phi true tiep lien quan den viec phat hanh bd sung cd phieu hoac tai phat hanh cd phieu quy duoc ghi giam Thang du vdn cd phan. Loi nhuan sau thue chua phan phoi phan anh ket qua kinh doanh (lai, Id) sau thue thu nhap doanh nghiep va tinh hinh phan chia loi nhuan hoac xir ly Id eiia Cong ty. Viec phan phoi loi nhuan duoc tlurc hien khi Cong ty cd loi nhuan sau thue chua phan phoi khdng vupt qua muc loi nhuan sau thue chua phan phoi tren hop nhat sau khi da loai tru tinh hudng cua cac khoan lai do ghi nhan tir giao dich mua gia re. Trudng hpp tra cd tuc, loi nhuan cho chii sd huu qua mire sd loi nhuan sau thue chua phan phoi duoc ghi nhan nhu trudng hop giam vdn gdp. Loi nhuan sau thue chua phan phoi cd the duoc chia cho cac nha dau tu dua tren ty le gdp vdn sau khi dupe Dai hdi dong cd dong phe duyet va sau khi da trich lap cac quy theo Dieu le Cong ty va cac quy dinh eiia phap luat Viet Nam. Cd tuc phai tra cho cac cd dong duoc ghi nhan la khoan phai tra tren Bang Can ddi ke toan eiia Cong ty sau khi cd thong bao chia cd tire cua Hdi dong Quan tri Cong ty va thong bao ngiiy chdt quyen nhan cd tuc cua Tiling tarn Luu ky chirng khoan Vict Nam Doanh thu Doanh thu ban hang Doanh thu ban hang duoc ghi nhan khi dong thdi thda man cac dieu kien sau: - Phan Ion rui ro va loi ich gan lien vdi quyen so huu san pham hoac hang hda da duoc chuyen giao cho ngudi mua; - Cong ty khdng con nam giu quyen quan ly hang hda nhu ngudi sd huu hang hda hoac quyen kiem soat hang hda; - Doanh thu duoc xac dinh tuong ddi chac chan; - Cong ty da thu duoc hoac se thu duoc loi ich kinh te tir giao dich ban hang; Xac dinh duoc chi phi lien quan den giao dich ban hang. Doanh thu cung cap dich vu Doanh thu cung cap dich vu duoc ghi nhan khi dong thdi thda man cac dieu kien sau: Doanh thu dupe xac dinh tuong ddi chac chan; - Cd kha nang thu dupe Ipi ich kinh te tir giao dich cung cap dich vu do; - Xac dinh dupe phan cong viec da hoan thanh vao ngay lap Bang can ddi ke toan; - Xac dinh dupe chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vu do. Phan cong viec cung cap dich vu da hoan thanh dupe xac dinh theo plurong phap danh gia cong viec hoan thanh. 14

10 Cong ty Co pliiiii Viglacera Thang Long Dia chi: Plurong Phiic Thang - Thi xa Phiic Yen - Vinh Phiic Ky ke toan tir ngay 01/01/2015 den ngay 30/06/2015 Doanh thu hoat dong tai chinh Doanh thu phat sinh tir tien lai, tien ban quyen, co tire, loi nhuan duc/c chia va cac khoan doanh thu hoat dong tai chinh khac dirge ghi nhan khi thoa man dong thai hai (2) dieu kien sau: - Co kha nang thu duoc Igi ich kinh te tir giao dich do; - Doanh thu duoc xac dinh tuong doi chac chan Cac khoan giam tru* doanh thu Cac khoan giam trir doanh thu ban hang, cung cap dich vu phat sinh trong ky gom: Chiet khau tuong mai va hang ban bj tra lai Cac khoan chiet khau tlurong mai, hang ban bi tra lai phat sinh cung ky tieu thu san pham, hang hoa dich vu duoc dieu chinh giam doanh thu eiia ky phat sinh. Trudng hop san pham, hang hoa, dich vu da tieu thu tir cac ky trudc, den ky sau mdi phat sinh cac khoan giam trir doanh thu thi duoc ghi giam doanh thu theo nguyen tac: Neu phat sinh trudc thai diem phat hanh thi ghi giam doanh thu tren eiia ky lap bao cao (ky trudc), va neu phat sinh sau thdi diem phat hanh Bao cao tiii chinh thi ghi giam doanh thu eiia ky phat sinh (ky sau) Gia von hang ban Gia vdn hang ban phan anh tri gia vdn cua san pham, hang hda, dich vu ban trong ky Chi phi tai chinh Cac khoan chi phi dirge ghi nhan vao chi phi tai chinh gdm: - Chi phi di vay vdn; - Khoan Id phat sinh khi ban ngoai te, Id ty gia hdi doai. - Chiet khau thanh toan duoc tinh tren sd tien hang thanh toan tardc. Cac khoan tren duoc ghi nhan theo tdng sd phat sinh trong ky, khdng bii trir vdi doanh thu hoat dong tai chinh Thue thu nhap doanh nghiep Chi phi thue TNDN hien hanh dugc xac dinh tren co sd thu nhap chiu thue trong ky va thue suat thue TNDN trong ky ke toan hien hanh. 2.12, Cac ben lien quan Cac ben duoc coi hi lien quan neu ben do cd kha nang kiem soat hoac cd anh hudng dang ke ddi vdi ben kia trong viec ra quyet dinh ve cac chinh sach tiii chinh va hoat dong. Cac ben lien quan eiia Cong ty bao gdm: - Cac doanh nghiep true tiep hay gian tiep qua mot hoac nhieu trung gian cd quyen kiem soat Cong ty hoac chiu sir kiem soat eiia Cong ty, hoac cimg cluing sir kiem soat vdi Cong ty, bao gdm ca cong ty me, cong ty con va cong ty lien ket; - Cac ca nhan true tiep hoac gian tiep nam quyen bieu quyet eiia Cong ty ma cd anh hudng dang ke ddi vdi Cong ly, nhung nhan sir quan ly chii chdt cua Cong ty, nhung thanh vien milt thiet trong gia dinh eiia cac ca nhan nay; - Cac doanh nghiep do cac ca nhan neu tren nam true ticp hoac gian tiep phan quan trong quyen bieu quyet hoac cd anh hudng dang ke tdi Cong ty. Trong viec xem xet tung mdi quan he eiia cac ben lien quan, can chu y tdi ban chat eiia mdi quan he chu khdng chi hinh thue phap ly eiia cac quan he do. 15

11 Dia chi: Plurong Phuc Thang - Thi xa Phuc Yen - Vinh Phuc Ky ke toan tir ngay 01/01/2015 din ngay 30/06/ TIEN VA CAC KHOAN TUONG DUONG TIEN 30/06/ /01/2015 Tien mat Tien giri ngan hang khdng ky han PHAI THU KHACH HANG 30/06/ /01/2015 a) Phai thu cua khach hang ngan han Moi quan he 30/06/ /01/2015 b) Phai thu eiia khach hang la cac ben lien quan - Cong ty Co phan Thirong mai Viglacera Ciing Cong ty me - Cong ty Thi cong Co gioi Viglacera Cung Cong ty me - Cong ty Dau tu Phat trien Ha tang Viglacera Cimg Cong ty me - T6ng Cong ty Viglacera - CTCP Cong ty me

12 Dig chi: Plurong Phuc Thang - Thi xa Phuc Yen - Vinh Phiic Ky ke toan tir ngay 01/01/2015 den ngay 30/06/ PHAI THU KHAC 30/06/ /01/2015 Gia tri Du phong Gia tri Du phong a) Ngan han ( ) ( ) Phai thu ngirdi lao dpng n Phai thu khac ( ) ( ) Chi nhanh TCT Thuy tinh va Gom Xay dirng tai Mien Trang Phai tint ngirdi lao dong thai TNCN Phai tint ngudi lao dpng tien dien, tien time cluing Phai tint cong tw lain irnv cac tsituvng <ta nghi vice U ( ,7.333, UI7.S49.S83 ( ) Cac khoan phai thu khac eiia Chi nhanh Ho Chi Minh Phai tint cong no tain ung,., ' chua hoan Cac khoan phai ihu khac ( ) ( ) b) Dai han Ky ciroc, ky quy ( ) ( ) ' 1 Day la khoan img trudc tien luong cho bd phan san xuat do san luong san xuat khdng dat ke hoach de ra dan den quy luong thue hien nhd hon tien luong da chi tra. 6. TAI SAN THIEU CHO XU* LY 30/06/ /01/2015 Sd luong Gia tri Sd luong Gia tri Tai san co dinh

13 Dja chi: Phuong Phiic Thang - Thj xa Phiic Yen - Vinh Phiic Ky ke toan tir ngay 01/01/2015 den ngay 30/06/ NO XAU 30/06/ /01/2015 Gia gdc Gia tri co the Gia tri co the thu hoi Gia goc thu hoi Tdng gia tri cac khoan phai thu qua han thanh toan hoac chua qua han nhung kho co kha n&ng thu hoi. Trong do: Cong ty Co phan Long Dinh Cong ty TNHlf TLG Thang Long Ong Trdn Nguyen Phuc Vu Cac doi tuong khac t Day la cac khoan cong no phai thu khach hang qua han thanh toan theo quy djnh tai hop dong. 8. HANG TON KHO 30/06/ /01/2015 Gia goc Du phong Gia goc Du phong Nguyen lieu, vat lieu Cong CU, dung cu Chi phi san xuat kinh doanh do dang Thanh pham Hang hoa Tai thdi diem 30/06/2015 Cong ty chua danh gia lai gia tri thuan cd the tlurc hien duoc eiia hang ton kho la nguyen lieu, vat lieu va cong cu dung cu do chua hoan tat cong trie danh gia mire do dap ung tieu chuan ky thuat eiia tung hang ton kho so vdi yeu cau san xuat kinh doanh cua Cong ty. Dong thdi, Cong ty cung chua thu thap duoc gia ban (udc tinh) eiia hang ton kho va xac dinh udc tinh cac chi phi hoan thanh san pham va chi phi tieu thu. 9. CHI Plli TRA TRUCfC a) Ngan han - Chi phi sira chua, CCDC xuat dirng 30/06/ /01/ b) Dai han - Chi phi sira chiia ldn TSCD IS

14 Dia chi: Phirdng Phuc Thang - Thi xa Phuc Yen - Vinh Phuc Ky ke toan tir ngay 01/01/2015 den ngay 30/06/ TAI SAN CO DINH HUU HINH Nha cua, May mdc, thiet bj Phuong tien van tai, Thiet bi, dung cu Cong vat kien true truyen dan quan ly Nguyen gia Sd du dau nam Mua trong ky Mua lai TSCD thue tai chinh So du cuoi ky Gia tri hao mon luy ke Sd du dau nam Khau hao trong ky Mua lai TSCD thue tai chinh So du cuoi ky Gia trj con lai Tai ngay dau nam Tai ngay cuoi ky Gia tri con lai cudi ky cua TSCD huu hinh da diing the chap, cam cd dam bao cac khoan vay: Nguyen gia TSCD cudi ky da khau hao bet nhung van con sir dung:

15 Dia chi: Plurong Phiic Thang - Thi xa Phuc Yen - VTnh Phuc Ky ke toan tir ngay 01/01/2015 den ngay 30/06/ TAI SAN CO DINH THUE TAI CHINH May moc, thiet bi Cong Nguyen gia So du dau nam Mua lai TSCD thue tai chinh ( ) ( ) So dir cuoi ky Gia tri hao mdn luy ke So du dau nam Khau hao trong ky Mua lai TSCD thue lai chinh ( ) ( ) So dir cuoi ky Gia tri con lai Tai ngay dau nam Tai ngay cuoi ky TAI SAN CO DINH VO HJNH Nhan hicu hang hoa Phan mem ke toan Cong Nguyen gia So du dau nam Mua liong ky So du cuoi ky Gia tri hao mon luy ke So dir dau ky Khau hao trong ky So du cuoi ky Gia tri con lai Tai ngay dau nam Tai ngay cudi ky TAI SAN DO DANG DAI HAN 30/06/ /01/2015 Xay dung co ban do dang Dir an san lap mat bang ' ^ '*' Tai thdi diem 30/06/2015, Dir an san lap mat bang chua co bien ban ban giao dua vao sir dung, quyet toan von diiu tu hoan thanh. 20

16 Dia chi: Phuong Phuc Thang - Thi xa Phuc Yen - Vinh Phuc Ky ke toan tir ngay 01/01/2015 den ngay 3 0/06/ CAC KHOAN DAU TU TAI CHINH DAI HAN c) Dau tu- gop von vao don vj khac 30/06/ /01/2015 Gia goc Gia tri hop ly Du phong Gia goc Gia tri hop ly Dy phong Dau tu vao Cong ty lien ket Cong ty Co phan Kinh doanh Gach op lat Viglacera Cac khoan dau tu khac Cong ty Co phan Thucmg mai Viglacera Dau tu vao cong ty lien ket Thong tin chi tiet ve cong ty lien ket cua Cong ty vao ngay 30/06/2015 nhu sau: Noi thanh lap Ty le loi Ty le bieu Ten cong ty lien ket va hoat dong ich quyet Hoat dong kinh doanh chinh Cong ty Co phan Kinh doanh Gach op lat Viglacera Ha Noi 30% 30% Kinh doanh thuong mai Dau tu vao don vi khac Ten cong ty nhan dau tu Noi thanh lap Ty le loi Ty le bieu Hoat dong kinh doanh va hoat dong ich quyet chinh Cong ty Co phan Viglacera Thuong mai Ha Noi 4% 4% Kinh doanh thuong mai 21

17 Dia chi: Phuong Phuc Thang - Thi xa Phuc Yen - VTnh Phuc Ky kg toan tir ngay 01/01/2015 den ngay 30/06/ PHAI TRA NGUGT BAN a) Phai tra ngudi ban ngan han - Cong ty co phan Tarn Thanh - Cong ty CP Dau tu va Xay dung Tan Thai Binh - CT TNHH Hoan Cudng - Phai tra cho cac doi tuong khac 30/06/ /01/2015 Gia tri So co kha nang Gia tri So co kha nang tra no tra no b) So no - qua han chua thanh toan - Cong ty TNHH Gom su & thuong mai Vitake - Cong ty TNHH mot thanh vien Bao bi Toan Cau - Phai tra cho cac doi tuong khac c) Phai tra ngudi ban la cac ben lien quan - Cong ty Co phan Viglacera Ha Noi - Cong ty Co phan Khoang san Viglacera - Cong ty Co phan Viglacera Tien Son - Cong ty Co phan Bao bi va Ma phanh Viglacera - Cong ty Co phan Co khi va Xay dung Viglacera Moi quan he Cung cong ty me Cung cong ty me Cung cong ty me Cung cong ty me Cung cong ty me

18 Dia chi: Phuong Phuc Thang - Thi xa Phuc Yen - VTnh Phuc Ky ke toan tir ngay 01/01 /2015 din ngay 30/06/ THUE VA CAC KHOAN PHAI NOP NHA NUOC So phai thu dau nam So phai nop dau nam So phai nop trong ky So da thue nop So phai thu cuoi ky So phai nop cuoi ky trong ky Thue gia tri gia tang Thue xuat, nhap khau Thue thu nhap ca nhan Thue nha dat va tien thue dat Cac loai thue khac Quyet toan thue cua Cong ty se chiu su kiem tra cua co quan thue. Do viec ap dung luat va cac qui dinh ve thue doi vdi nhieu loai giao dich khac nhau co the duoc giai thich theo nhicu each khac nhau, so thue duoc trinh bay tren co the bi thay doi theo quyet djnh eiia co quan thue. 23

19 Dia chi: Plurong Phiic Thang - Thi xa Phiic Yen - Vinh Phiic Ky ke toan tu ngay 01/01/2015 den ngay 30/06/ CHI PHI PHAI TRA a) Ngan han Chi phi lai vay Chi phi phai tra khac 30/06/ /01/ b) Dai han Chi phi lai vay' *] Chi phi lai vay phai tra Theo phu luc hop dong so 02 ngay 31/12/2013 vdi Ngan hang TMCP Ngoai Thuong Viet Nam- Chi nhanh Ha Noi, thdi han tra lai tai thdi diem tat toan hop dong ngay 31/12/ PHAI TRA KHAC 30/06/ /01/2015 a) Ngan han Kinh phi cong doan Bao hiem xa hdi Bao hiem y te Bao hiem that nghiep Nhan ky quy, ky cucrc ngan han Cac khoan phai tra, phai nop khac - Van phong Tdng Cong ty Viglacera tien ho tra von khdng tinh liii - Phai tra khac Van phong Tdng Cong ty Viglacera - Phai tra tarn img cho can ho nhan vien - Phai tra, phai nop khac b) Dai han Nhan ky quy, ky cuoe dai ban

20 Dia chi: Phirdng Phuc Thang - Thj xa Phuc Yen - VTnh Phuc Ky ke toan tir ngay 01/01/2015 den ngay 30/06/ VAY VA NO THUE TAI CHINH a) Vay ngan han - Ngan hang TMCP Cong thuong Viet Nam - Chi nhanh Phuc Yen m 30/06/2015 Gia tri Sd cd kha nang tra ng Trong ky 01/01/2015 Tang Giam Gia tri Sd cd kha nang tra ng Ngan hang TMCP Dau tu va Phat trien Viet Nam - Chi nhanh Phiic Yen Ngan hang TMCP Quan ddi - Chi nhanh VTnh Phiic Ngan hang TMCP Qudc Dan Vay ngan han ca nhan b) Vay dai ban Ngan hang TMCP Ngoai thuong Viet Nam - Chi nhanh Ha Noi + Tit I nam tra xuong Tir J nam den 5 nam c) No thue tai chinh Cong ty TNHH MTV Cho thue tai chinh - Ngan hang TMCP Ngoai thuong Viet Nam ' + Tir 1 nam tra xuong Tir J nam den 5 nam

21 Dia chi: Phirdng Phiic Thang - Tin xa Phiic Yen - VTnh Phiic Ky ke toan tir ngay 01/01/2015 din ngay 30/06/2015 Thong tin cac khoan vay ngan han: m Hop dong han mire tin dung so HDTDHM/NHCT260-THANGLONG dieu chinh Hop dong so 26/2013-HDTDHM/NHCT260-CTTL ngay 31/10/2013 vdi Ngan hang TMCP Cong thuong Viet Nam - Chi nhanh Phiic Yen: - Han muc cho vay: ; Muc dich vay: Sir dung de thanh toan tien mua hang, chi phi phuc vu san xuat kinh doanh gach dp lat, ngdi; Thdi han cho vay: Theo tung Khoan no duoc ghi tren tung Giay nhan no nhung tdi da khdng qua 06 thang; Lai suat cho vay: Lai suat tha noi theo tung Khe udc nhan no; Phuong thue dam bao tien vay: The chfip bang tai san gan lien vdi dat eiia Cong ty tri gia ; - Sd du- tai ngay 30/06/2015: ; 121 Hop ddng ban muc tin dung sd 01/2012/HDHM ngay 28/06/2012 vdi Ngan hang TMCP Dau tu Phat trien Viet Nam - Chi nhanh Phiic Yen vdi cac dieu khoan chi tiet sau: - Han mire cho vay: ; Ddng tien vay: Cong ty vay bang ddng USD hoac ddng can cu theo tirng giay nhan no; Thdi han vay: Theo tirng hop ddng tin dung ngan han cu the; Lai suat cho vay: Theo tirng hop ddng tin dung ngan han cu the; Phuong tlurc dam bao tien vay: The chap bang tai san, toan bd sd du tai khoan tien giri san xuat kinh doanh bang va ngoai te, Cac khoan phai thu ma ben vay la ngudi thu hudng; - So du tai ngiiy 30/06/2015: [3' Cong ty huy ddng vdn eiia cac ddi tuong la Can bd cong nhan vien theo cac giay nhan no vdi muc lai suat vay 9,5%/nam ap dung den bet 31/12/2014 va 9,0%/nam ap dung tir 01/01/2015 (Lai suat nay thay ddi theo lai suat huy ddng tien giri 12 thang eiia Ngan hang Dau tu va Phat trien Viet Nam - CN Phiic Yen). So du no tai ngay 30/06/2015 la Thong tin cac khoan vay dai han han: 4 ' Theo phu luc hop ddng sd 02 ngay 31/12/2013 vdi Ngan hang TMCP Ngoai Thuong Viet Nam- Chi nhanh Ha Noi vdi cac dieu khoan chi tiet nhu sau: Co cau lai ky han tai no cho toan bd du no cua Ben vay tai ben cho vay den thdi diem 31/12/2013 theo cac hop ddng tin dung: Hop ddng tin dung sd 01/12/HM.NHNT.HN ngay 09/10/2012, phu luc so 01 ngay 17/01/2013; Hop ddng tin dung so 01/13/TL/NHNT.HN ngay 01/04/2013; Hop ddng tin dung sd 02/13/TL/NHNT.HN ngay 23/09/2013; Hop dong tin dung sd 03/13/TL/NHNT.HN ngay 12/11/2013 tir no vay ngan han thanh no vay trung han; - Thdi ban tra no: 60 thang ke tir ngay thue hien co cau no; - Lai suat cho vay tha noi: bang lai suat huy ddng vdn tien giri tiet kiem ca nhan ky han 12 thang cua Ngan hang TMCP Ngoai thuong Vict Nam - Chi nhanh Ha Ndi cdng 3,6%. Lai suat cho vay duoc dinh ky dieu chinh 3 thang/1 Ian ke tir ngay co cau no; - Phuong thue dam bao tien vay: The chap bang tai san bao gdm cd phieu phd thong do Cdng ty Cd phan Tlurong mai Viglacera phat hanh, cd phieu phd thong do Cdng ty Cd phan Kinh doanh gach dp lat Viglacera phat hanh, TSCD tri gia ; - So du no tai ngay 31/12/2014: , trong do no-din han tra la

22 Cong ty Co phan Viglacera ThSng Long Dia chi: Phirdng Phiic Thang - Thi xa Phiic Yen - VTnh Phiic Ky ke toan tir ngay 01/01/2015 den ngay 30/06/2015 Thong tin no thue tai chinh No" time tai chinh vdi Cdng ty TNHH MTV Cho thue tai chinh - Ngan hang TMCP Ngoai thuong Viet Nam theo cac hop ddng thue tai chinh sau: - Hop dong cho thue tai chinh /CTTC vdi Cdng ty TNHH MTV Cho thue tai chinh - Ngan hang TMCP Ngoai thuong Viet Nam ngay 29/11/201 1: y Muc dich: Thue day chuyen mai kho, may in ludi; / Thdi han cho thue: 60 thang; S S Lai suat cho vay: Duoc dieu chinh 6 thang/lan ke tir ngiiy giai ngan dau tien; Thdi han cho thue vii thu hdi no gdc: 60 thang; / Thanh toan 3 thing/ Ian theo lich thanh toan; Sd du no goc tai thdi diem 30/06/2015: , trong do no dai han den han tra Hop dong cho thue tai chinh /CTTC vdi Cdng ty TNHH MTV Cho thue tai chinh - Ngan hang TMCP Ngoai thuong Viet Nam ngay 05/05/201 1: / Muc dich: Thue may ep; S Thdi han cho thue: 72 thang; / Thdi gian an han no : 06 thang; S Lai suat cho vay: Dupe dieu chinh 6 thang/lan ke tir ngay giai ngan dau tien; / Thdi han cho thue va thu hdi no gdc: 66 thang; S Thanh toan 1 thang/ Ian theo lich thanh toan; / So du no goc tai thdi didm 30/06/2015: , trong do no dai han den han tra ~

23 Dia chi: Phudng Phuc Thang - Thj xa Phuc Yen - VTnh Phiic Ky ke toan tir ngay 01/01/2015 din ngay 30/06/ VON CHU SO HUU a) Bang doi chieu bien dong cua von chu so huu Von gdp cua chu sd huu Thang du vdn cd phan Quy dau tu Quy khac thuoc Loi nhuan chua Cong phat trien vdn CSH phan phoi So du dau nam trudc Lai trong ky trudc ' ( ) ( ) So du cuoi nam trudc ( ) ( ) So du dau nam nay ( ) ( ) Lai trong ky nay So dir cuoi ky nay ( ) ( ) b) Chi tiet vdn dau tu - cua chu so huu Vdn gdp cua Tdng Cdng ty Viglacera - CTCP Vdn gdp cua Cdng ty Cd phan Tai chinh Dien lire Vdn gdp cua cd ddng khac 30/06/2015 Tyle % ,07% ,60% ,33% 01/01/2015 Tyle % ,07% ,60% ,33% Cdng % % 28

24 Dia chi: Plurong Phuc Thang - Thi xa Phuc Yen - VTnh Phiic Ky ke toan tir ngay 01/01/2015 den ngay 30/06/2015 c) Cac giao djch ve von vdi cac chii so huu va phan phoi co tire, chia loi nhuan nam 2015 nam 2014 Vdn dau tu eiia chu sd him Von gdp dau nam Von gdp cuoi ky d) Co phieu 30/06/ /01/2015 Sd luong cd phieu dang ky phat hanh Sd luong cd phieu da ban ia cdng cluing Co phieu phd thong Sd luong cd phieu dupe mua lai (cd phieu quy) Co phieu phd thong Sd luong cd phieu dang liru hanh Cd phieu phd thong Menh gia cd phieu dang lull hanh: ddng e) Cac quy cua cong ty 30/06/ /01/ Quy dau tir phat trien Quy khac thuoc vdn chu sd hiru CAC KHOAN MUC NGOAI BANG CAN DOI KE TOAN a) Ngoai te cac loai 30/06/ /01/2015 USD EUR , ,24 e) No kho doi da xi'r ly 30/06/ /01/2015 Cdng ty Gdm Xay dung Hiru Hung Cac ddi tuong khac TONG DOANH THU BAN HANG VA CUNG CAP DICH VU Doanh thu ban hang nam nam

25 Dia chi: Phuong Phiic Thang - Thi xa Phiic Yen - Vinh Phiic Ky ki toan tir ngay 01/01/2015 din ngay 30/06/2015 Doanh thu doi vdi cac ben lien quan Tdng Cdng ty Viglacera - CTCP Cdng ty Cd phan Kinh Doanh gach dp lat Viglacera Cdng ty Cd phan Thuong mai Viglacera Cdng ty Cd phan Viglacera Ha Noi Vien Nghien ciru va Phat trien Viglacera Mdi quan he Cdng ty me Cdng ty lien ket Cung Cdng ty me Cung Cdng ty me nam nam _ CAC KHOAN GIAM TRI/ DOANH THU Chiet khau thuong mai Giam gia hang ban Hang ban bi tra lai nam 2015 nam DOANH THU THUAN BAN HANG VA CUNG CAP DICH ri VU Doanh thu ban hang nam 2015 nam GIA VON HANG BAN Gia vdn cua thanh pham da ban nam 2015 nam DOANH THU HOAT DONG TAI CHINH Lai tien giri, tien cho vay Cd tire, loi nhuan dupe chia Lai chenh lech ty gia nam 2015 nam

26 Dia chi: Phirdng Phuc Thang - Thi xa Phuc Yen - Vinh Phuc Ky ke toan tir ngay 01/01/2015 den ngay 30/06/ CHI PHI TAI CHINH nam 2015 nam 2014 Lai tien vay Chiet khau thanh toan, lai ban hang tra (:ham l ] * Ld chenh lech ty gia Dir phong giam gia chirng khoan kinh doanh va ton that dau tu - ( ) CHI PHI BAN HANG nam 2015 nam 2014 Chi phi nhan cdng Chi phi cdng cu, dung cu, do dung Chi phi khau hao tai san cd dinh Chi phi dich vu mua ngoai Chi phi khac bang tien CHI PHI QUAN LY DOANH NGHIEP nam 2015 nam 2014 Chi phi nhan cdng Chi phi khau hao tai san cd dinh Thue, phi va le phi Chi phi dich vu mua ngoai Chi phi khac bang tien

27 Dja chi: Plurong Phiic Thang - Thj xa Phiic Yen - Vinh Phuc Ky ke toan tir ngay 01/01/2015 den ngay 30/06/ THU NHAP KHAC Thu tir ban phe pham, thanh ly vat tu Thu tir cho thue nha, tien dien nude Thu nhap khac nam nam CHI PHI KHAC Chi phi giai doan ngirng san xuat Chi phi hang hong vd, thanh ly vat tu Khau hao, dien nude nha cluing cu cho CBCNV thue Phat cham nop thue, BHXH Chi phi khac nam nam CHI PHi THUE THU NHAP DOANH NGHIEP HIEN HANH Thue TNDN tir hoat ddng kinh doanh chinh Tdng loi nhuan ke toan trudc thue TNDN Cac khoan dieu chinh tang - Cac khoan tien phat Ld nam truce chuyen sang Thu nhap chiu thue TNDN nam ( ) nam ( ) Chi phi thue TNDN hien hanh (Thue suat 22%) 33. LAI CO BAN TREN CO PHIEU Vice tinh toan lai co ban tren cd phieu cd the phan phoi cho cac cd ddng sd hiru cd phan phd thong eiia Cdng ty duoc thue hien dua tren cac so lieu sau: nam 2015 nam 2014 Loi nhuan thuan sau thue Loi nhuan phan bd cho cd phieu phd thong Cd phieu phd thong luu hanh binh quan trong ky Lai co' ban tren co phieu

28 Dia chi: Plurong Phiic Thang - Thi xa Phuc Yen - VTnh Phiic Ky ke toan tir ngay 01/01/2015 den ngay 30/06/ CIN PIN SAN XUAT KINH DOANH THEO YEU T6 Chi phi nguyen lieu, vat lieu Chi phi nhan cong Chi phi cong cu, dung cu, do dung Chi phi khau hao tai san co dinh, sua chua Ion Thue, phi va le phi Chi phi dich vu mua ngoai Chi phi khac bang tien nam 2015 nam CONG CU TAI CHINH Cac loai cong cu tai chinh eiia Cong ty bao gom: Gia tri so ke toan 30/06/ /01/2015 Gia goc Du phong Gia goc Dir phong Tai san tai chinh Tien va cac khoan tuong duong tien Phai thu khach hang, phai ( ) ( ) thu khac Dau tu dai han ( ) ( ) No phai tri tai chinh Vay va no - Phai tra ngudi ban, phiii tra khac Chi phi phiii tra Gia tri sd ke toan 30/06/ /01/ I Tiii sin tai chinh va no phai tra tai chinh chua duoc danh gia theo giii tri hop ly tai ngay ket thue ky ke toan do Thong tu 210/2009/TT-BTC va cac quy dinh hicn hanh yeu cau trinh bay va thuyet minh thong tin ddi vdi cdng cu tiii chinh nhung khdng dua ra hudng dim tuong duong cho viec danh gia va ghi nhan gia tri hop ly cua cac tai sim tai chinh va no phai tra tai chinh, ngoai trir cac khoan trich lap du phong no phai thu kho ddi va dir phong giam gia cac khoan dau tu chung khoan da duoc neu chi tiet tai cac Thuyet minh lien quan. Quan ly riii ro tai chinh Rui ro tai chinh eiia Cdng ty bao gdm riii ro thi trudng, rui ro tin dung va riii ro thanh khoan. Cdng ty da xay dung he thong kiem soat nham dam bao sir can bang d mire hop ly giua chi phi riii ro phat sinh va chi phi quan ly rui ro. Ban Giim ddc Cdng ty cd trich nhiem theo ddi quy trinh quan ly riii ro de dam bao sir can bang hop ly giiia iiii ro va kiem soat rui ro. 33