CONG TY CO PHAN QUAN LY BAO TRI DlTCXNG THUY NOIDIA SO 13 BAO CAO TAI CHINH DA DlTOC KIEM TOAN Cho nam tai chinh kit thuc ngay 31 thang 12 nam 2016 An Giang - Thang 3 nam 2017
CONG TY CO PHAN QUAN LY BAO TRI DlTOfNG THUY NOI BIA SO 13 MUC LUC Trang BAO CAO CUA BAN GIAM DOC 1-2 BAO CAO KIEM TOAN D0C LAP. 3-4 BAO CAO TAI CHINH DA DUGC KIEM TOAN Bang Can doi ke toan 5-6 Bao cao Ket qua hoat dong kinh doanh 7 Bao cao Luu chuyen tien t$ 8 Thuyet minh Bao cao tai chinh 9-24
CONG TY CO PHAN QUAN LY BAO TRI BlTQfNG THUY NOI DIA SO 13 BAO CAO CUA BAN GIAM DOC Ban Giam doc Cong ty Co phan Quan ly Bao tri Duong thuy Npi dja so 13 trinh bay Bao cao nay cung voi Bao cao tai chinh da dugc kiem toan cho nam tai chinh ket thuc ngay 31 thang 12 nam 2016. CONG TY Cong ty dugc chuyen doi tu Doan Quan ly Duong thuy Noi dja So 13 thanh cong ty co phan theo Bien ban hop ngay 28 thang 11 nam 2014 ciia Ban Chi dao Co phan hoa Doan quan ly duong thuy Noi dja so 13. Cong ty Co phan Quan ly Bao tri Duong thuy Npi dja s6 13 (ggi tat la "Cong ty") hoat dong theo Giay chung nhan dang ky doanh nghiep cong ty co phan ma so doanh nghiep 1601968090 dang ky lan dau ngay 27 thang 3 nam 2015, dang ky thay doi lan thu 02 ngay 20 thang 5 nam 2016 do So Ke hoach va Diu tu tinh An Giang cap. V6n dieu le la 8.475.580.000 dong. Ten Cong ty viet bang tieng nuac ngoai la: INLAND WATERWAYS MANAGEMENT MAINTENANCE JOINT STOCK COMPANY NO 13, ten viet tat la: WAMICO NO 13 Try so chinh ciia Cong ty tai: So 01 B Ngo Quyen, phuong My Binh, thanh pho Long Xuyen, tinh An Giang. HOI DONG QUAN TRI VA BAN GIAM DOC Hoi dong Quan trj Ong Ngo Xuan Ha Chu tjch Ong Nguyen Thanh Tong Thanh vien Ong Phan Van Binh Thanh vien Ong Nguyen Van Nhan Thanh vien Ong Tran Hai Nam Thanh vien Cac thanh vien Ban Giam doc Cong ty da dieu hanh Cong ty trong nam va den ngay lap Bao cao nay gom: Ban Giam doc Ong Ngo Xuan Ha Giam doc Ong Phan Van Binh Ong Nguyen Thanh Tong CAC SIT KIEN SAU NGAY KET THUC NAM TAI CHINH Pho Giam doc Pho Giam doc Theo nhan djnh cua Ban Giam doc, xet tren nhung khia canh trong yeu, khong co sy kien bat thuong nao xay ra sau ngay khoa so ks toan lam anh huong den tinh hinh tai chinh va hoat dpng ciia Cong ty can thiet phai dieu chinh hoac trinh bay tren. KIEM TOAN VIEN dugc kiem toan boi Cong ty TNHH Kiem toan CPA VIETNAM - Thanh vien Hang Kiem toan Quoc te Moore Stephens.
CONG TY CO PHAN QUAN LY BAO TRI DUOrVG THUY NOI DIA SO 13 TRACH NHIEM CUA BAN GIAM DOC BAO CAO CUA BAN GIAM DOC (TIEP THEO) Ban Giam doc Cong ty co trach nhiem lap Bao cao tai chinh phan anh mot each trung thyc va hop ly tinh hinh tai chinh cung nhu ket qua hoat dong kinh doanh va tinh hinh luu chuyen tien te ciia Cong ty trong nam. Trong viec lap Bao tai chinh nay, Ban Giam doc dugc yeu cau phai: Lira chon cac chinh sach ke toan thich hgp va ap dung cac chinh sach do mpt each nhat quan; Dua ra cac phan doan va uac tinh mpt each hop ly va than trong; Neu ro cac nguyen tac ke toan thich hop co dugc tuan thu hay khong, co nhung ap dung sai lech trong yeu can dugc cong bo va giai thich trong bao cao tai chinh hay khong; Thiet ke, thyc hi^n va duy tri he thong kiem soat npi bp lien quan tai viec lap va trinh bay hop ly cac Bao cao tai chinh de Bao cao tai chinh khong bi sai sot trong yeu ke ca do gian lan hoac bj loi. Lap Bao cao tai chinh tren ca sa hoat dpng lien tuc trir trudng hgp khong the cho rang Cong ty se tiep tuc hoat dpng kinh doanh. Ban Giam doc Cong ty chiu trach nhif m dam bao rang so sach ke toan dupe ghi chep mpt each phu hpp de phan anh mpt each hpp ly tinh hinh tai chinh ciia Cong ty a bat ky thai diem nao va dam bao rang Bao cao tai chinh dupe lap phu hop vai cac Chuan muc ke toan Vi?t Nam, Che dp Ke toan doanh nghiep Viet Nam hifn hanh va cac quy djnh phap ly khac co lien quan den vi^c lap va trinh bay Bao cao tai chinh. Ban Giam doc cung chiu trach nhif m dam bao an toan cho tai san cua Cong ty va vi vay thyc hien cac bien phap thich hpp de ngan chan va phat hien cac hanh vi gian lan va sai pham khac. Ban Giam doc xac nhan rang Cong ty da tuan thu cac yeu cau neu tren trong viec lap Bao cao tai chinh. Ngo Xuan Ha Giam doc An Giang, ngay 10 thang 3 nam 2017
qjavietnam CONG TY TNHH KIEM TOAN CPA VIETNAM Try so" chinh TP. Ha Noi: Tang 8, Cao 6c Van phong VG Building, So 235 Nguyln Trai, Q. Thanh Xuan, TP. Ha Npi. T +84(4) 3 783 2121 F +84(4) 3 783 2122 E info@cpavietnam.vn W www.cpavietnam.vn So: 201/2017/BCKT-BCTC/CPA VIETNAM BAO CAO KIEM TOAN DOC LAP Ve" cua Cong ty Co phan Quan ly Bao tri Duong thuy Noi dia so 13 Kinh gui: Hoi dong Quan trj va Ban Giam doc CONG TY CO PHAN QUAN LY BAO TRI DUONG THUY NOI DIA SO 13 Chiing toi da kiem toan Bao cao tai chinh kem theo ciia Cong ty Co phan Quan ly Bao tri Duong thuy Npi dia so 13, dirge lap ngay 10 thang 03 nam 2017, tic trong 05 den trang 24, bao gom Bang Can doi ke toan tai ngay 31/12/2016, Bao cao Ket qua hoat dong kinh doanh, Bao cao Luu chuyen tien te cho nam tai chinh ket thuc cung ngay va Ban thuyet minh Bao cao tai chinh. Trach nhiem cua Ban Giam doc Ban Giam doc Cong ty chju trach nhiem ve viec lap va trinh bay trung thuc va hop ly Bao cao tai chinh ciia Cong ty theo Chuan mire ke toan, Che do ke toan doanh nghiep Viet Nam hien hanh va cac quy djnh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinh va chiu trach nhiem ve kiem soat noi bo ma Ban Giam doc xac djnh la can thiet de dam bao cho viec lap va trinh bay Bao cao tai chinh khong co sai sot trong yeu do gian lan hoac nham lan. Trach nhiem cua Kiem toan vien Trach nhiem ciia chiing toi la dua ra y kien ve Bao cao tai chinh dua tren ket qua ciia cuoc kiem toan. Chiing toi da tien hanh kiem toan theo cac Chuan muc kiem toan Viet Nam. Cac chuan muc nay yeu cau chiing toi tuan thu chuan muc va cac quy dinh ve dao due nghe nghiep, lap ke hoach va thuc hien cuoc kiem toan de dat dugc sir dam bao hgp ly ve viec lieu Bao cao tai chinh ciia Cong ty co con sai sot trong yeu hay khong. Cong viec kiem toan bao gom thyc hien cac thu tuc nham thu thap cac bang chiing kiem toan ve cac so lieu va thuyet minh tren Bao cao tai chinh. Cac thu tuc kiem toan dugc lya chon dua tren xet doan cua kiem toan vien, bao gom danh gia riii ro co sai sot trong yeu trong Bao cao tai chinh do gian lan hoac nham lan. Khi thyc hien danh gia cac riii ro nay, kiem toan vien da xem xet kiem soat noi bo ciia Cong ty lien quan den viec lap va trinh bay Bao cao tai chinh trung thyc, hop ly nham thiet ke cac thu tuc kiem toan phu hgp vai tinh hinh thuc te, tuy nhien khong nham muc dich dua ra y kien ve hieu qua cua kiem soat noi bo ciia Cong ty. Cong viec kiem toan cung bao gom danh gia tinh thich hop ciia cac chinh sach ke toan dugc ap dung va tinh hgp ly ciia cac uac tinh ke toan ciia Ban Giam doc cung nhu danh gia viec trinh bay tong the Bao cao tai chinh. Chiing toi tin tuong rang cac bang chiing kiem toan ma chiing toi da thu thap dugc la day dii va thich hgp lam ca sa cho y kien kiem toan ciia chiing toi. Bao cao tai chinh ciia Cong ty cho giai doan tu ngay 27 thang 3 nam 2015 den ngay 31 thang 12 nam 2015 da dugc kiem toan vien khac kiem toan; kiem toan vien nay da dua ra Bao cao kiem toan vao ngay 23 thang 02 nam 2016 co dang y kien chap nhan toan phan. 3 MOORE STEPHENS INTERNATIONAL. LIMITED.., J-» - A member of Members in principal cities throughout the wo
GplA/IETNAM Y kien cua Kiem toan vien Theo y kien ciia chung toi, Bao cao tai chinh kem theo da phan anh trung thuc va hop ly, tren cac khia canh trong yeu, tinh hinh tai chinh ciia Cong ty tai ngay 31 thang 12 nam 2016 cung nhu ket qua hoat dong kinh doanh va cac luong luu chuyen tien te trong nam tai chinh ket thuc cung ngay, phu hop vai Chuan muc Ke toan Viet Namv4 b44g Ke to^n doanh nghiep Viet Nam va cac quy djnh phap ly co lien quan den viec lap va trinh bay CONG Vu Ngoc An Nguyen Tier Pho Tong Giam doc Kiem toan/vien So Giay CN DKHN kiem toan: 0496-2015-137-1 S6 Giay CN DKHN kiem toan: 1806-2015-137-1 Giay Uy quyh sd: 15/2015/UQ-CPA VIETNAM ngay 05/10/2015 cua Chit tfch HDTV Thay mat va dai dien CONG TY TNHH KIEM TOAN CPA VIETNAM Thanh vien Hang Kiem toan Quoc te Moore Stephens Ha Noi, ngay 10 thang 03 nam 2017 4
CONG TY CO PHAN QUAN LY BAO TRI BUCJNG THUY NOI DIA SO 13 Mau B01 -DN BANG CAN DOI KE TOAN Tai ngay 31 thang 12 nam 2016 TAI SAN MS TM 31/12/2016 01/01/2016 A- TAI SAN NGAN HAN 100 13.433.244.111 12.840.147.180 (100 = 110+120+130+140+150) I- Tien va cac khoan tuong duong tien 110 5.1 1.028.039.308 1.574.403.596 1. Tien 111 1.028.039.308 1.574.403.596 II- Dau tu tai chinh ngan nan 120 1.430.000.000 4.100.000.000 3. Dau tu nam giu den ngay dao han 123 5.2 1.430.000.000 4.100.000.000 III- Cac khoan phai thu ngan han 130 9.095.961.693 6.244.934.517 1. Phai thu ngan han ciia khach hang 131 5.3 8.285.895.620 5.922.846.538 6. Phai thu ngan han khac 136 5.4 1.090.831.166 555.892.667 7. Du phong cac khoan phai thu kho doi 137 5.5 (280.765.093) (233.804.688) TV- Hang ton kho 140 5.6 1.561.659.751 602.484.412 1. Hang ton kho 141 1.561.659.751 602.484.412 V- Tai san ngan han khac 150 317.583.359 318324.655 1. Chi phi tra truoc ngan han 151 5.8 317.583.359 318.324.655 B- TAI SAN DAI HAN 200 2.482.267.627 3.010.079.501 (200-210+220+240+250+260) I Cac khoan phai thu dai han 210 - - 6. Phai thu dai han khac 216 5.3 - - II Tai san co djnh 220 2.482.267.627 3.010.079.501 1. Tai san co djnh huu hinh 221 5.7 2.482.267.627 3.010.079.501 - Nguyen gid 222 8.695.912.716 8.695.912.716 - Gid tri hao mdn lily ke 223 (6.213.645.089) (5.685.833.215) III. Bat dong san dau tu* 230 - - TV. Tai san do dang dai han 240 - - V. Dau tu* tai chinh dai han 250 - - VI Tai san dai han khac 260 - - TONG CONG TAI SAN (270 = 100+200) 270 15.915.511.738 15.850.226.681 5
CONG TY CO PHAN QUAN LY BAO TRI DUC*NG THUY NOI DIA SO 13 BANG CAN DOI KE TOAN (Tiep theo) Tai ngay 31 thang 12 nam 2016 NGUON VON MS TM 31/12/2016 Mau B01 -DN 01/01/2016 A- NO PHAI TRA 300 6.347.590.215 6.479.237.014 (300-310+330) I- No" ngan han 310 6.347.590.215 6.479.237.014 1. Phai tra nguai ban ngan han 311 5.9 1.097.763.850-2. Nguai mua tra tien truac ngan han 312 874.332.957 1.443.261.957 3. Thue va cac khoan phai nop Nha nuac 313 5.10 1.038.047.051 1.414.811.119 4. Phai tra nguai lao dong 314 2.556.378.508 3.017.206.347 9. Phai tra ngan han khac 319 5.11 33.223.499-12. Quy khen thuong phuc lgi 322 747.844.350 603.957.591 II- No dai han 330 - - B- VONCHUSdHLTU 400 9.567.921.523 9.370.989.667 (400 = 410+430) I- Von chu so hihi 410 5.12 9.567.921.523 9.370.989.667 1. Von gop cua chii so huu 411 8.475.580.000 8.475.583.931 - Co phieu pho thong co quyen bieu quyet 411a 8.475.580.000 8.475.583.931 8. Quy dau tu phat trien 418 115.160.902 52.960.738 11. Lgi nhuan sau thue chua phan phoi 421 977.180.621 842.444.998 - LNST chua PP luy ke den cudi ki truac 421a - - - LNST chua phan phoi ki nay 421b 977.180.621 842.444.998 II- Nguon kinh phi va quy khac 430 - - T6NG CONG NGUON VON (430 = 300+400) 440 15.915.511.738 15.850.226.681 Ngiroi lap Ke toan truong An Giang, ngay 10 thang 03 nam 2017 Nguyen Van Nhan Nguyen Van Nhan Ngo Xuan Ha
CONG TY CO PHAN QUAN LY BAO TRI DUONG THUY NOI DIA SO 13 Mau B 02 - DN BAO CAO KET QUA HOAT DONG KINH DOANH Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2016 Tu* ngay 27/03/2015 den Nam 2016 ngay 31/12/2015 CHI TIEU MS TM 1. Doanh thu ban hang va cung cap dich vu 01 5.13 22.511.465.615 18.621.230.253 2. Cac khoan giam trtr doanh thu 02 - - 3. Doanh thu thuan ve ban hang va cung cap dich vu (10 = 01-02) 10 5.13 22.511.465.615 18.621.230.253 4. Gia von hang ban 11 5.14 17.138.650.260 14.141.139.799 5. Loi nhuan gop ve ban hang va cung cap djch vu (20 = 10-11) 20 5.372.815.355 4.480.090.454 6. Doanh thu hoat dong tai chinh 21 5.15 119.130.133 133.433.214 7. Chi phi tai chinh 22 136.000 Trong do: Chi phi lai vay 23 ; 136.000 8. Chi phi ban hang 24 5.16 289.737.159 167.781.173 9. Chi phi quan ly doanh nghiep 25 5.17 3.624.904.233 3.196.588.058 10. Loi nhuan thuan tu hoat dong kinh doanh {30 = 20+(21-22)-(24+25)} 30 1.577.304.096 1.249.018.437 11. Thu nhap khac 31 5.18-75.000.000 12. Chi phi khac 32 5.18 - - 13. Loi nhuan khac (40 = 31-32) 14. Tong loi nhuan ke toan truoc thue (50 = 30+40) 40-75.000.000 50 1.577.304.096 1.324.018.437 15. Chi phi thue TNDN hien hanh 51 5.19 333.300.819 269.730.487 16. Chi phi thue TNDN hoan lai 52 - - 17. Loi nhuan sau thue thu nhap doanh nghiep (60 = 50-51-52) 60 1.244.003.277 1.054.287.950 18. Lai co ban tren co phieu 70 5.20 1.468 1.024 An Giang, ngay 10 thang 03 nam 2017 7
CONG TY CO PHAN QUAN LY BAO TRI DUCXNG THUY NOI DIA SO 13 BAO CAO LUU CHUYEN TIEN TE (Theo phuang phap gian tiep) Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2016 Mlu B03 - DN Tu ngay 27/03/2015 den Nam 2016 ngay 31/12/2015 CHi TIEU MS I. Luu chuyen tien thuan tu hoat dong kinh doanh 1. Lai nhuan tru&c thue 01 1.577.304.096 1.324.018.437 2. Dieu chinh cho cac khoan: - Khau hao tai san co djnh va BDSDT 02 527.811.874 453.929.031 - Cac khoan dir phong 03 46.960.405. 233.804.688 - Lai tu hoat dong dau tu 05 (119.130.133) (4.926.800) 3. Loi nhuan tir HDKD tru&c thay doi von liru dong 08 2.032.946.242 2.006.825.356 - Bien dpng cac khoan phai thu 09 (2.897.987.581) (4.502.842.893) - Bien dong hang ton kho 10 (959.175.339) 2.197.911.467 - Bien dong cac khoan phai tra - Tang/giam chi phi tra truoc 11 12 (355.586.539) 741.296 (1.806.308.697) 86.580.825 - Thue thu nhap doanh nghiep da nop 15 (256.930.487) (297.940.066) - Tien chi khac cho hoat dong kinh doanh 17 (60.739.664) Luu chuyen tien thuan tir hoat dong kinh doanh 20 (2.496.732.072) (2.315.774.008) II. Luu chuyen tien tir hoat dong dau tu 3. Tien chi cho vay, mua cong cu no cua don vj khac 23 (780.000.000) (4.100.000.000) 4. Tien thu hoi cho vay, ban lai cac cong cu ng cua don vj khac 24 3.450.000.000 7. Tien thu lai cho vay, co tuc va loi nhuan dugc chia 27 119.130.133 - Liru chuyen tien thuan tir hoat dong dau tu 30 2.789.130.133 (4.100.000.000) III. Luu chuyen tien tu hoat dong tai chinh 6. Co tuc, lgi nhuan da tra cho chu so huu 36 (838.762.349) - Luu chuyen din thuan tir hoat dpng tai chinh 40 (838.762.349) - Luu chuyen tien thuan trong ky (50 = 20+30+40) 50 (546.364.288) (6.415.774.008) Tien va tuong duong tien dau ky 60 1.574.403.596 7.990.177.604 Tien va tuong duong tien cuoi ky (70 = 50+60+61) 70 1.028.039.308 1.574.403.596 An Giang, ngay 10 thang 03 nam 2017 Nguoi lap Ke toan truong Giam doc Nguyen Van Nhan Nguyen Van Nhan 8
CONG TY CO PHAN QUAN LY BAO TRI DUO*NG THUY NOI DIA SO 13 THUYET MINH BAO CAO TAI CHINH 1. THONG TIN KHAI QUAT 1.1. Hinh thuc so huu von Cong ty dugc chuyen doi tu Doan Quan ly Duong thuy Noi dia So 13 thanh cong ty co phan theo Bien ban hpp ngay 28 thang 11 nam 2014 ciia Ban Chi dao Co phan hoa Doan quan ly duong thuy Noi dja so 13. Cong ty Co phan Quan ly Bao tri Duong thuy Noi dia so 13 (goi tat la "Cong ty") hoat dpng theo Giay chiing nhan dang ky doanh nghiep cong ty co phan ma so doanh nghiep 1601968090 dang ky lan dau ngay 27 thang 3 nam 2015, dang ky thay d6i lan thu 02 ngay 20 thang 05 nam 2016 do So Ke hoach va Dau tu tinh An Giang cap. Von dieu le la 8.475.580.000 dong. Ten Cong ty viet bang tieng nuac ngoai la: INLAND WATERWAYS MANAGEMENT MAINTENANCE JOINT STOCK COMPANY NO 13, ten viet tit la: WAMICO NO 13 Von dieu 1? ciia Cong ty theo Giay chung nhan dang ky doanh nghiep thay doi lan thu 02 la 8.475.580.000 dong. So huu von: Co dong So co phan Ty If so huu Bp Giao Thong Van Tai 407.558 4.075.583.931 48,09% Ong Ngo Xuan Ha 67.000 670.000.000 7,91% Ong Phan Van Binh 38.700 387.000.000 4,57% Ong Nguyen Thanh Tong 13.100 131.000.000 1,55% Ong Nguyen Hiru Mai 12.800 128.000.000 1,51% Ba Truong Thi Yen Nga 60.200 602.000.000 7,10% Cac co dong khac 248.200 2.482.000.000 29,28% Tong 847.558 8.475.583.931 100% Try so chinh cua Cong ty tai: So 01 B Ngo Quyen, phuong My Dinh, thanh pho Long Xuyen, tinh An Giang. So lao dpng tai ngay 31/12/2016: 100 nguai (tai ngay 31/12/2015 la: 102 nguai) 1.2. Nganh nghe kinh doanh va hoat dong chinh Hoat dpng chinh ciia Cong ty trong nam: Hoat dpng quan ly nha nuac trong cac IThh vuc kinh te chuyen nganh nhu: Quan ly, bao tri duong thuy npi dja; san xuat be tong va cac san pham tu xi mang va thach cao; san xuat thiet bj do luong, kiem tra, dinh huong va dieu khien; nao vet song, kenh, sang lap mat bang./. 2. NAM TAI CHINH, DON VI TIEN TE SU" DUNG TRONG KE TOAN Nam tai chinh Nam tai chinh ciia Cong ty bat dau tu ngay 01 thang 01 va ket thuc vao ngay 31 thang 12 hang nam. 9
CONG TY CO PHAN QUAN LY BAO TRI BUCXNG THUY NOI DIA SO 13 3. CHUAN MUC VA CHE DO KE TOAN AP DUNG Che do ke toan ap dung Cong ty ap dung Che do Ke toan Doanh nghiep Viet Nam dugc ban hanh kem theo Thong tu s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014 do Bp Tai chinh ban hanh. Tuyen bo ve viec tuan thu Chuan muc ke toan va Che do ke toan Ban Giam doc Cong ty dam b'ao da tuan thu day du cac Chuan muc ke toan Viet Nam va Che dp ke toan doanh nghiep Vift Nam da dupe ban hanh va co hieu luc, lien quan den viec lap va trinh bay Bao cao tai chinh cho nam tai chinh ket thuc ngay 31/12/2016. Hinh thuc ke toan ap dung Cong ty su dung hinh thuc ke toan Nhat ky chung. 4. CAC CHINH SACH KE TOAN AP DUNG Sau day la cac chinh sach ke toan chii yeu dupe Cong ty ap dung trong viec lap Bao cao tai chinh: Co* so lap Bao cao tai chinh Bao cao tai chinh kem theo dupe trinh bay bang Dong Viet Nam (), theo nguyen tac gia goc va phu hpp vai cac Chuan muc ke toan Viet Nam, Che dp ke toan doanh nghiep Viet Nam hien hanh va cac quy dinh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinh. Nguyen tac ghi nhan tien va cac khoan tuong duong tien Tien: Bao gom Tien mat, Tien gui ngan hang (khong ky han) Tien mat, Tien gui ngan hang dugc ghi nhan tren co so thyc te phat sinh thu-chi. Nguyen tac ke toan no phai thu Cac khoan Ng phai thu dugc theo doi chi tiet theo ky han phai thu, doi tugng phai thu, loai nguyen te phai thu va cac yeu to khac theo nhu cau quan ly ciia Cong ty. Cac khoan Ng phai thu bao gom phai thu khach hang va phai thu khac dugc ghi nhan theo nguyen tac: Phai thu ciia khach hang gom cac khoan phai thu mang tinh chat thuong mai phat sinh tu giao dich co tinh chat mua - ban giua Cong ty va nguai mua (la don vi dpc lap vai nguai ban). Cac khoan phai thu thuong mai dupe ghi nhan phu hop vai chuan myc doanh thu ve thai diem ghi nhan can cu theo hoa don, chiing tir phat sinh. Phai thu khac gom cac khoan phai thu khong mang tinh thuong mai. Cac khoan phai thu dupe phan loai la Ngan han va Dai han tren Bang can doi ke toan can cii ky han con lai ciia cac khoan phai thu tai ngay lap Bao cao Tai chinh. Dy phong ng phai thu kho doi: dugc lap cho tirng khoan ng phai thu kho doi can cii vao thai gian qua han tra ng goc theo cam ket ng ban dau (khong tinh den viec gia han ng giua cac ben), hoac dy kien miic t6n that co the xay ra theo huong din tai Thong tu 228/2009/TT-BTC ngay 07/12/2009. 10
CONG TY CO PHAN QUAN LY BAO TRI DU6*NG THUY NOI DIA SO 13 4. CAC CHINH SACH KE TOAN AP DUNG (Tiep theo) Nguyen tac ke toan hang ton kho Hang ton kho dugc xac dinh tren co so gia g6c, trong truong hgp gia goc hang ton kho cao han gia trj thuan co the thuc hien dugc thi phai tinh theo gia tri thuan co the thyc hien dugc. Gia g6c hang ton kho bao gom chi phi nguyen vat lieu true tiep, chi phi lao dong true tiep va chi phi san xuat chung, neu co, de co dugc hang ton kho d dja diem va trang thai hien tai. Gia tri thuan co the thyc hi?n dugc dugc xac dinh bang gia ban uac tinh*tru cac chi phi de hoan thanh cung chi phi tiep thi, ban hang va phan phoi phat sinh. Hang ton kho dugc hach toan theo phuong phap ke khai thuong xuyen va tinh gia theo phuong phap binh quan gia quyen. Chi phi san xuat kinh doanh do dang cuoi ky bao gom cac chi phi vat tu true tiep, chi phi nhan cong tryc tiep, chi phi su dung may thi cong, chi phi san xuat chung phat sinh luy ke den ngay ket thuc giai doan lien quan den gia thanh san pham xay lap va hang hoa bat dong san. Chi phi san xuat kinh doanh da dang cuoi ky con bao gom gia thanh cua cac nha thau phy va cua cac xi nghiep dugc khoan thi cong da thyc hien hoan thanh nhung chua dugc xac djnh tieu thy trong nam tai chinh. Nguyen tac ke toan va khau hao Tai san co dinh huu hinh a. Nguyen tac ke toan Tai san co dinh huu hinh Tai san co djnh huu hinh dugc phan anh theo gia goc, trinh bay theo nguyen gia tru gia trj hao mdn luy ke. Nguyen gia tai san co djnh bao gom toan bg cac chi phi ma Cong ty phai bo ra de co dugc tai san co djnh tinh den thai diem dua tai san do vao trang thai san sang su dung. Khi tai san co djnh dugc ban hay thanh ly, nguyen gia va khau hao luy ke dugc xoa so va bat ky khoan lai, 16 nao phat sinh do viec thanh ly deu dugc tinh vao thu nhap khac hay chi phi khac trong ky. b. Phuong phap khau hao Tai san co djnh huu hinh dugc khau hao theo phuong phap duong thang dua tren thai gian huu dung uac tinh. Thai gian khau hao cu the nhu sau: Nam 2016 (So nam) Nha cua, vat kien true khac 20-50 May moc, thiet bj khac 03-15 Phuong ti?n van tai 07-10 Thiet bj, dung cu quan ly 03-08 Nguyen tac ke toan chi phi tra truac Chi phi tra truac phan anh cac chi phi thyc te da phat sinh nhung co lien quan den ket qua hoat d0ng san xuat kinh doanh cua nhieu ky ke toan va viec ket chuyen cac khoan chi phi nay vao chi phi san xuat kinh doanh ciia cac ky ke toan sau. Chi phi tra truac: dugc ghi nhan theo gia goc va dugc phan loai theo ngan han va dai han tren Bang can doi ke toan can cii vao thai gian tra truac ciia tung hop dong. 11
CONG TY CO PHAN QUAN LY BAO TRI DUCXNG THUY NOI DIA SO 13 4. CAC CHINH SACH KE TOAN AP DUNG (Tiep theo) Nguyen tac ke toan No phai tra Cac khoan no phai tra dugc theo doi chi tiet theo ky han phai tra, doi tuong phai tra, loai nguyen te phai tra va cac yeu to khac theo nhu cau quan ly ciia Cong ty. Cac khoan ng phai tra bao gom phai tra nguai ban, phai tra ng vay, va cac khoan phai tra khac la cac khoan ng phai tra dugc xac dinh gan nhu chac chan ve gia tri va thai gian va dugc ghi nhan khong thap hon nghfa vu phai thanh toan, dugc phan loai nhu sau: Phai tra nguai ban: gom cac khoan phai tra mang tinh chat thuong mai phat sinh tir giao dich mua hang hoa, dich vu, tai san giua Cong ty va nguai ban (la don vj doc lap vai Cong ty, gom ca cac khoan phai tra giua cong ty me va cong ty con, cong ty lien doanh, lien ket). Phai tra khac gom cac khoan phai tra khong mang tinh thuong mai, khong lien quan den giao dich mua ban, cung cap hang hoa dich vu. Nguyen tac ghi nhan chi phi phai tra Cac khoan chi phi thuc te chua chi nhung dugc trich truac vao chi phi san xuat, kinh doanh trong ky de dam bao khi chi phi phat sinh thuc te khong gay dot bien cho chi phi san xuat kinh doanh tren co so dam bao nguyen tac phu hop giua doanh thu va chi phi. Von chu so huu Von dau tu ciia chii sa huu dugc ghi nhan theo so von thuc gop ciia chu so huu. Thang du von co phan dugc ghi nhan theo so chenh lech Ion han giua gia thuc te phat hanh va menh gia co phieu khi phat hanh co phieu lan dau, phat hanh bo sung hoac tai phat hanh co phieu quy. Lgi nhuan chua phan phoi xac djnh tren ca sa ket qua kinh doanh sau thue thu nhap doanh nghiep va viec phan phoi lgi nhuan hoac xii ly 16 cua Cong ty. Lgi nhuan sau thue ciia Cong ty dugc trich chia co tiic cho cac co dong sau khi dugc phe duyet bai Dai hoi dong co dong tai Dai hoi thuong nien ciia Cong ty va sau khi da trich lap cac quy du trir theo Dieu le cua Cong ty. Co tiic chinh thuc dugc cong bo va chi tra trong nam ke tiep tir nguon lgi nhuan chua phan phoi can cu vao sir phe duyet cua Dai hoi dong co dong tai Dai hoi thuong nien ciia Cong ty Cac quy thuoc Von chu so huu dugc trich lap dua tren Nghj Quyet Dai hoi dong co dong thuong nien nhu sau: Ghi nhan doanh thu Doanh thu ban hang Doanh thu ban hang dugc ghi nhan khi dong thai thoa man tat ca nam (05) dieu kien sau: (a) Cong ty da chuyen giao phan Ion riii ro va lgi ich gan lien vai quyen sa huu san pham hoac hang hoa cho nguai mua; (b) Cong ty khong con nam giu quyen quan ly hang hoa nhu nguai sa huu hang hoa hoac quyen kiem soat hang hoa; (c) Doanh thu dugc xac djnh tuong doi chac chan; (d) Cong ty se thu dugc lgi ich kinh te tu giao djch ban hang; va (e) Xac djnh dugc chi phi lien quan den giao djch ban hang. 12
CONG TY CO PHAN QUAN LY BAO TRI DUCJNG THUY NOI DIA SO 13 4. CAC CHINH SACH KE TOAN AP DUNG (Tiep theo) Ghi nhan doanh thu (Tiep theo) Doanh thu cutis cap dich vu Doanh thu cua giao djch ve cung cap dich vu dugc ghi nhan khi ket qua ciia giao dich do dugc xac dinh mgt each dang tin cay. Trudng hop giao djch ve cung cap dich vu lien quan den nhieu ky thi doanh thu dugc ghi nhan trong ky theo ket qua phan cong viec da hoan thanh tai ngay cua Bang Can doi ke toan cua ky do. Ket qua cua giao dich cung cap djch vu dugc xac dinh khi thoa man tat ca (04) dieu kien sau: (a) Doanh thu dugc xac dinh tuong doi chac chan; (b) Co kha nang thu dugc lgi ich kinh te tu giao djch cung cap dich vu do; (c) Xac dinh dugc phan cong vipc da hoan thanh tai ngay ciia Bang Can doi ke toan; va (d) Xac dinh dugc chi phi phat sinh cho giao djch va chi phi de hoan thanh giao dich cung cap djch vu do. Lai tien gui dugc ghi nhan tren co so don tich, dugc xac djnh tren so du cac tai khoan tien gui va lai suat ap dung. Lai tir cac khoan dau tu dugc ghi nhan khi Cong ty co quyen nhan khoan lai. Nguyen tac ke toan gia von hang ban Bao gom gia von cua san pham, hang hoa, djch vu, bat dpng san dau tu ban trong ky (ke ca chi phi khau hao; chi phi sua chua; chi phi nghiep vu cho thue BDS dau tu theo phuong thuc cho thue hoat dpng, chi phi nhupng ban, thanh ly BDS dau tu...) dupe ghi nhan phu hpp vai doanh thu da tieu thy trong ky. Doi vai chi phi nguyen vat lieu true tiep tieu hao vupt muc binh thuong, chi phi nhan cong, chi phi san xuat chung co djnh khong phan bo vao gia trj san pham nhap kho dupe ghi nhan ngay vao gia von hang ban (sau khi tru di cac khoan boi thuong, neu co) ke ca khi san pham, hang hoa chua dupe xac djnh la tieu thu. Nguyen tac va phuong phap ghi nhan chi phi thue thu nhap doanh nghiep hien hanh, chi phi thue thu nhap doanh nghiep hoan lai va cac loai thue khac Chi phi thue thu nhap doanh nghiep (hoac thu nhap thue thu nhap doanh nghiep): La tong chi phi thue thu nhap hifn hanh va chi phi thue thu nhap hoan lai (hoac thu nhap thue thu nhap hien hanh va thu nhap thue thu nhap hoan lai) khi xac djnh loi nhuan hoac 16 ciia mpt ky. Chi phi thue thu nhap doanh nghiep hien hanh: la so thue thu nhap doanh nghiep phai nop tinh tren thu nhap chju thue trong nam va thue suat thue thu nhap doanh nghiep hien hanh. Thue thu nhap hien hanh dugc tinh dua tren thu nhap chju thue va thue suat ap dung trong ky tinh thue. Khoan thu nhap chju thue chenh lech so vai lgi nhuan ke toan la do dieu chinh cac khoan chenh lech giua lgi nhuan ke toan va thu nhap chju thue theo chinh sach thue hien hanh. Chi phi thue thu nhap doanh nghiep hoan lai: la so thue thu nhap doanh nghiep se phai npp trong tuong lai phat sinh tu viec: ghi nhan thue thu nhap hoan lai phai tra trong nam; hoan nhap tai san thue thu nhap hoan lai da dupe ghi nhan tir cac nam truac; khong ghi nhan tai san thue thu nhap hoan lai hoac thue thu nhap hoan lai phai tra phat sinh tu cac giao djch dupe ghi nhan true tiep vao von chu so huu. Cong ty co nghla vu nop thue thu nhap doanh nghiep vai thue suat 20% tren thu nhap chju thue phu hpp vai quy djnh ve phap luat thue hien hanh. Cac loai thue khac dugc ap dung theo cac luat thue hien hanh tai Viet Nam. 13
CONG TY CO PHAN QUAN LY BAO TRI DUOTSfG THUY NOI DIA SO 13 4. CAC CHINH SACH KE TOAN AP DUNG (Tiep theo) Uoc tinh ke toan Viec lap Bao cao tai chinh tuan thu theo cac Chuan muc ke toan Viet Nam, Che do ke toan (doanh nghiep) Viet Nam va cac quy dinh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinh yeu cau Ban Giam doc phai co nhung uoc tinh va gia djnh anh huong den so lieu bao cao ve cong no", tai san va viec trinh bay cac khoan cong no va tai san tiem tang tai ngay lap Bao cao tai chinh cung nhu cac so lieu bao cao ve doanh thu va chi phi trong suot nam tai chinh. Ket qua hoat dong kinh doanh thuc te co the khac vai cac uoc tinh, gia dinh dat ra. Lai co ban tren co phieu Lai co ban tren c6 phieu doi voi cac co phieu pho thong dugc tinh bang each chia lgi nhuan hosc 16 thuqc ve co dong so huu co phieu pho thong cho so luong binh quan gia quyen co phieu pho thong luu hanh trong ky sau khi tru di phan trich lap quy khen thuong phiic lgi. Lai suy giam tren co phieu dugc xac dinh bang viec dieu chinh lgi nhuan hoac 16 thupc ve co dong so huu co phieu pho thong va so luong binh quan gia quyen co phieu pho thong dang luu hanh do anh huong ciia cac co phieu pho thong co tiem nang suy giam bao gom trai phieu chuyen doi va quyen chon co phieu. Cac ben lien quan Dugc coi la cac ben lien quan la cac doanh nghiep ke ca Cong ty Me, cac cong ty con ciia Cong ty Me, cac ca nhan true tiep hay gian tiep qua mot hoac nhieu trung gian co quyen kiem soat cong ty hoac chiu su kiem soat chung voi Cong ty. Cac ben lien ket, cac ca nhan nao true tiep hoac gian tiep nam quyen bieu quyet cua Cong ty ma co anh huong dang ke doi voi Cong ty. Nhung chiic trach quan ly chu chot nhu Giam doc, vien chiic ciia cong ty, nhung thanh vien than can trong gia dinh ciia nhung ca nhan hoac cac ben lien ket nay hoac nhung cong ty lien ket voi cac ca nhan nay cung dugc coi la ben lien quan. 14
CONG TY CO PHAN QUAN LY BAO TRI DUCflVG THUY NOI DIA SO 13 Bao cao tai chinh cho nam tai chinh kit thuc ngay 31 thang 12 nam 2016 5. THONG TIN BO SUNG CHO CHI TIEU TRINH BAY TREN BANG CAN DOI KE TOAN, BAO CAO KET QUA HOAT DONG KINH DOANH 5.1 Tien va cac khoan tuong duong tien 31/12/2016 01/01/2016 Tien mat 29.700.933 57.859.401 Tien gui ngan hang khong ky han 998.338.375 1.516.544.195 Tong 1.028.039.308 1.574.403.596 Dau tu nam giu den ngay dao han 31/12/2016 () 01/01/2016() Gia goc Gia trj ghi so Gia goc Gia trj ghi so Ngan han 1.430.000.000 1.430.000.000 4.100.000.000 4.100.000.000 Tien gui choky han (*) 1.430.000.000 1.430.000.000 4.100.000.000 4.100.000.000 Tong 1.430.000.000 1.430.000.000 4.100.000.000 4.100.000.000 (*) Cho ngan hang vay co ky han khong qua 06 thang, lai suat 6,6% tren nam Phai thu khach hang 31/12/2016 01/01/2016 a) Phai thu cua khach hang ngan han 8.285.895.620 5.922.846.538 Ban Quan ly du an NN va PTNN 1.370.990.654 - Cue Duong Thuy N$i Dja Viet Nam (Dieu tiet dam bao giao thong DTND khu vuc 951.623.000 - cau Rach Soi so II) Chi Cue duong thuy N<?i dja Phia Nam - 3.401.339.000 Cue duong thuy Noi dja Viet Nam 552.501.000 552.501.000 Ban quan ly cac du an DTND 3.620.489.000 - Cac doi tuong con lai 1.790.291.966 1.969.006.538 b) Phai thu cua khach hang dai han - - Tong 8.285.895.620 5.922.846.538 15
CONG TY CO PHAN QUAN LY BAO TRI DUCfNG THUY NOI DIA SO 13 5.4 Phai thu khac a) Ngan han Chinh sach cho nguai lao dpng doi du khi co phan hoa Le Quoc Khanh Cong ty TNHH Co khi Giao thong Thanh Dat Cong ty TNHH Co khi Xay dung Phuong Thao SG Ky quy ky cupc ngan han Tarn ung Phai thu lai du thu b) Dai han Tong 31/12/2016 () Gia trj ghi so 1.090.831.166 592.481.166 90.000.000 154.490.600 186.413.400 50.000.000 17.446.000 Dy phong 01/01/2016 () Gia trj ghi so 555.892.667 310.091.667 1.000.000 234.801.000 10.000.000 1.090.831.166 555.892.667 Du phong 16
CONG TY CO PHAN QUAN LY BAO TRI DUONG THUY N0I DIA S6 13 5.5 No* xau Cong ty CP Tau Cuoc (DTKC phuc vu nao vet kenh Tri Ton - Hau Giang) Cong ty Cau 14 (DTKC cau Ha Giang) Cong ty Xay dung Cong trinh 2 (DTKC cau Ha Giang) Cong ty TNHH MTV Xay lap dien 2 (SXLD bao hieu duong day vuol song Vam Nao) Cong ty Co phan Tau Cuoc (DTKC ke kenh Rach Soi Hau Giang) Chi nhanh Song Da 11.2 Thang Long Cong ty Cau 14 (DTKC cau Thoai Giang) Cong ty Co phan Duong song so 2 (DTKC cau Rach Soi) Cong ty Co phan QLDS So 2 (DTKC phuc vu thi cong cau Vanh Dai) Cong ty Co phan Xay dung De ke va Phat trien Nong thon Hai Duong (Xay ke bo phai rach Thi Hoa) Cong ty TNHH MTV TAYDOSHIN - Nha may CBLT Phuong Dong T6ng Duphong phai thu ng&n han kho doi Trong do: Cong ty Co phan Tau Cuoc (DTKC ke kenh Rach Soi Hau Giang) Cong ty Co phan Duong song so 2 (DTKC cau Rach Soi) Cong ty Co phan QLDS So 2 (DTKC phuc vu thi cong cau Vanh Dai) Cac doi tuong con lai 31/12/2016 () 01/01/2016 () Gia goc Gia trj co the thu hoi Gia goc Gia tri co the thu hoi 2.460.000-2.460.000-45.139.880-45.139.880-44.803.746-44.803.746-11.327.176-11.327.176-101.109.462-101.109.462-6.615.999-6.615.999-22.348.425-22.348.425-299.121.000 299.121.000 299.121.000 299.121.000 484.571.000 484.571.000 484.571.000 484.571.000 63.573.000 31.786.500 63.573.000 63.573.000 30.347.809 15.173.904 30.347.809 30.347.809 1.111.417.497 830.652.404 1.111.417.497 877.612.809 280.765.093 233.804.688 Qua han Qua han Qua han Qua han 1-30 neav 31-60 neav 61-90 neav tren 90 neav 101.109.462 299.121.000 484.571.000 226.616.035 17
im ^ IJ^?m ^ ^ ^ u 'lit l li ^lu ^Ul u u u^lft ust f u f^^ls I& ^ mi CONG TY C6 PHAN QUAN LY BAO TRI DUONG THUY NOI DIA SO 13 * 5.6 Hang ton kho 31/12/2016 () 01/01/2016 () Gia goc Du phong Gia goc Du phong Chi phi san xuat kinh doanh do dang 1.561.659.751-602.484.412 - Tong 1.561.659.751-602.484.412 - san co dinh huu hinh NGUYEN GIA Nha cua vat kien true May moc Phuong tien Don vi tinh: thiet bi van tai Tong So du tai 01/01/2016 1.749.927.163 508.600.841 6.437.384.712 8.695.912.716 Tang trong nam - - - - Giam trong nam - - - - So du tai 31/12/2016 1.749.927.163 508.600.841 6.437.384.712 8.695.912.716 GIA TRI HAO MON LUY KE Sodutai 01/01/2016 1.030.948.382 440.338.652 4.214.546.181 5.685.833.215 Tang trong nam 40.256.976 23.522.292 464.032.606 527.811.874 Khau hao trong nam 40.256.976 23.522.292 464.032.606 527.811.874 Giam trong nam - - - - So du tai 31/12/2016 1.071.205.358 463.860.944 4.678.578.787 6.213.645.089 GIA TRI CON LAI Tai ngay 01/01/2016 718.978.781 68.262.189 2.222.838.531 3.010.079.501 Tai ngay 31/12/2016 678.721.805 44.739.897 1.758.805.925 2.482.267.627 5.8 Chi phi tra tmoc 31/12/2016 01/01/2016 a) Ngiin han 317.583.359 318.324.655 Cong cu, dung cu xuat dung 317.583.359 318.324.655 b) Dai han - - Tong 317.583.359 18 318.324.655
I u 11111 in u a ii a u u i a 'ii n ii ii a a H a a BBBammum CONG TY C6 PHAN QUAN LY BAO TRI DUCXNG THUY NQl DIA SO 13 Bao cao tai chinh cho nam tai chinh kit thuc ngay 31 thang 12 nam 2016 5.9 Phai tra nguai ban 31/12/2016 () 01/01/2016 () So co So co Gia tri ghi so kha nang tra no* Gia tri ghi so kha nang tra no a) Ngan han 1.097.763.850 1.097.763.850 - - Cong ty TNHH Co khi Xay dung Phuong Thao SG 1.047.763.850 1.047.763.850 - - Cac doi tuong con lai 50.000.000 50.000.000 - - b) Dai han - - - - Tong 1.097.763.850 1.097.763.850 - - Thue va cac khoan phai nop Nha nuac 01/01/2016 So phai nop So da nop 31/12/2016 () trong nam trong nam () Phai nop 1.414.811.119 1.649.969.750 2.026.733.818 1.038.047.051 Thue GTGT 1.400.080.632 1.266.064.928 1.719.199.328 946.946.232 Thue thu nhap doanh nghiep 14.730.487 333.300.819 256.930.487 91.100.819 Thue thu nhap ca nhan - 21.867.283 21.867.283 - Thue nha dat va tien thue dat - 26.736.720 26.736.720 - Cac khoan phi, le phi va cac khoan phai nqp khac - 2.000.000 2.000.000-5.11 Phai tra khac a) Ngan han 33.223.499 Cac khoan phai tra, phai npp khac 33.223.499 b) Dai han 31/12/2016 01/01/2016 Tong 33.223.499-19
CONG TY C6 PHAN QUAN LY BAO TRI DUONG THUY NQl DIA S6 13 5.12 Von chu so huu a. Doi chieu bien dpng von chu so huu Dan vi tinh: Von dau tu cua Quy dau tu Loi nhuan sau thue chu so huu phat trien chua phan phoi Tong S6 du tai 27/03/2015 8.475.583.931 - - 8.475.583.931 Tang trong nam - 52.960.738 1.054.287.950 1.107.248.688 Lai hoat dong kinh doanh - - 1.054.287.950 1.054.287.950 Tang khac 52.960.738 52.960.738 Giam trong nam - - 211.842.952 211.842.952 Trich quy dau tu phat trien - - 52.960.738 52.960.738 Trich l p quy khen thuong phuc lgi - - 158.882.214 158.882.214 Giam khac - - So du tai 31/12/2015 8.475.583.931 52.960.738 842.444.998 9.370.989.667 S6 du tai 01/01/2016 8.475.583.931 52.960.738 842.444.998 9.370.989.667 Tang trong nam - 62.200.164 1.244.003.277 1.306.203.441 Lai kinh doanh trong nam - - 1.244.003.277 1.244.003.277 Phan phoi lgi nhuan - 62.200.164-62.200.164 Giam trong nam 3.931-1.109.267.654 1.109.271.585 Trich quy dau tu phat trien (*) - - 62.200.164 62.200.164 Trich lap quy khen thuong phuc lgi (*) - - 186.600.492 186.600.492 Chia cdtuc nam 2015 (**) - - 842.444.998 842.444.998 Giam khac 3.931-18.022.000 18.025.931 So du tai 31/12/2016 8.475.580.000 115.160.902 977.180.621 9.567.921.523 (*) Cong ty thuc hifn trich cac quy theo Nghj quyet Dai hpi Dong co dong lan thu nhat so 01/NQ-DHDCD ngay 09/3/2015, Cong ty trich quy Dau tu phat trien la 5%; quy khen thuong phuc lgi la 15% tren lgi nhu n sau thue. (**) Cong ty thuc hien phan phoi lgi nhuan theo Nghj quyet Dai hpi Dong c6 dong thuong nien so 03/NQ-DHDCD ngay 10 thang 5 nam 2016, Cong ty chi tra co tuc nam 2015 voi ty 1? 9,94% tren von dieu le. 20
m CONG TY CO PHAN QUAN LY BAO TRI DUONG THUY NOI DIA SO 13 5.12 Von chu so huu (Tiep theo) b. Chi tiet von chu so huu 31/12/2016 01/01/2016 =s Tong Cong ty Dau tu va Kinh doanh von Nha Nuoc Von gop cua to chuc, ca nhan khac 4.075.580.000 4.400.000.000 4.075.583.931 4.400.000.000 Tong 8.475.580.000 8.475.583.931 ss p Si p p«c. Cac giao djch ve von voi chu so huu va phan phoi co tuc, chia loi nhuan Tir ngay 27/03/2015 den Nam 2016 ngay 31/12/2015 Von gop tai ngay 01 thang 01 Von gop tang trong nam Von gop giam trong nam Von gop tai ngay 31 thang 12 Co tuc, loi nhuan da chia d. Co phieu So lupng co phieu dang luu hanh Co phieu pho thong Menh gid co phieu dang liru hanh (/CP) IS d. Cac quy doanh nghiep 8.475.583.931 3.931 8.475.580.000 31/12/2016 Co phieu 847.558 847.558 10.000 31/12/2016 8.475.583.931 8.475.583.931 842.444.998 01/01/2016 Co phieu 847.558 847.558 10.000 01/01/2016 Quy dau tu phat trien 115.160.902 52.960.738 Tong 115.160.902 52.960.738-9 : ) 'I \ 5.13 Doanh thu ban hang va cung cap djch vu Nam 2016 Tir ngay 27/03/2015 den ngay 31/12/2015 Doanh thu ban hang va cung cap djch vu 22.511.465.615 18.621.230.253 Tong 22.511.465.615 18.621.230.253 am * m 21
CONG TY CO PHAN QUAN LY BAO TRI DUCJNG THUY NQI DIA SO 13 5.14 Gia von hang ban Gia von cua hang hoa da ban va cung cap dich vu Nam 2016 Tir ngay 27/03/2015 den ngay 31/12/2015 17.138.650.260 14.141.139.799 Tong 17:138.650.260 14.141.139.799 Doanh thu hoat dong tai chinh Nam 2016 Tir ngay 27/03/2015 den ngay 31/12/2015 Lai tien gui, tien cho vay 119.130.133 133.433.214 Tong 119.130.133 133.433.214 Chi phi ban hang Nam 2016 Tir ngay 27/03/2015 den ngay 31/12/2015 Chi phi bang tien khac 289.737.159 167.781.173 Tong 289.737.159 167.781.173 Chi phi quan ly doanh nghiep Chi phi nhan vien quan ly Chi phi do dung van phong Chi phi khau hao TSCD Thue phi va Ie phi Chi phi du phong Chi phi dich vu mua ngoai Chi phi bang tien khac Nam 2016 2.290.563.898 22.001.909 114.788.515 28.747.720 46.960.405 83.360.084 1.038.481.702 Tir ngay 27/03/2015 den ngay 31/12/2015 2.196.907.252 56.515.000 91.036.476 17.607.420 233.804.688 45.325.691 555.391.531 Tong 3.624.904.233 3.196.588.058 22
CONG TY CO PHAN QUAN LY BAO TRI DUC*NG THUY NOI DIA SO 13 5.18 Loi nhuan khac Thu nhap khac Tir ngay 27/03/2015 den Nam 2016 ngay 31/12/2015 Cac khoan khac - 75.000.000 Tong - «75.000.000 Chi phikhac Cac khoan khac Tong - - Thu nhap khac thuan - 75.000.000 5.19 Chi phi thue thu nhap doanh nghiep hien hanh Tir ngay 27/03/2015 den Nam 2016 ngay 31/12/2015 1.1 Loi nhuan ke toan truac thue 1.577.304.096 1.324.018.437 Dieu chinh tang lai nhuan truac thue: 89.200.000 24.634.000 Chi phi khong dugc trie 89.200.000 24.634.000 Dieu chinh giam lai nhuan tru&c thue: - - 1.2 Thu nhap chju thue 1.666.504.096 1.348.652.437 Thue suat thue TNDN dp dung 20% 20% Tong chi phi thue TNDN hien hanh 333.300.819 269.730.487 Thue TNDN hif n hanh 333.300.819 269.730.487 Lai tren co ban co phieu Tir ngay 27/03/2015 den Nam 2016 ngay 31/12/2015 Loi nhuan ke toan sau thue thu nhap doanh 1.244.003.277 1.054.287.950 Cac khoan dieu chinh tang hoac giam lai nhuan ke toan de xac djnh loi nhuan hoac lo - (186.600.492) phan bo cho co dong so huu co phieu pho Loi nhuan hoac 16 phan bo cho co dong so 1.244.003.277 867.687.458 huu co phieu pho thong Co phieu pho thong dang luu hanh binh quan trong ky (co phieu) 847.558 847.558 Lai co ban tren co phieu (/co phieu) 1.468 1.024 23
CONG TY CO PHAN QUAN LY BAO TRI DUONG THUY NOI DIA SO 13 5.21 Chi phi san xuat kinh doanh theo yeu to Tir ngay 27/03/2015 den Nam 2016 ngay 31/12/2015 Chi phi nguyen lieu, vat li?u 3.941.079.085 1.361.387.766 Chi phi nhan cong 9.441.881.566 7.765.918.251 Chi phi khau hao tai san co djnh 527.811.874 250.618.156 Chi phi dich vu mua ngoai 631.036.862 150.063.989 Chi phi khac bang tien 1.909.280.777 1.089.573.687 Tong 16.451.090.164 10.617.561.849 6. THONG TIN KHAC 6.1 Giao djch va so du* voi cac ben lien quan Thu nhap cua Hoi dong Quan tri. Ban Gam doc va Ban kiem soat: Ben lien quan Tinh chat giao djch Nam 2016 Tir ngay 27/03/2015 den ngay 31/12/2015 Hoi dong Quan trj, Ban Giam doc va Ban kiem soat Thu nhap tir luong, thuong va cac khoan khac 1.224.608.544 413.737.500 6.2 Thong tin so sanh Thong tin so sanh la so lifu Bao cao tai chinh cho giai doan tir ngay 27 thang 03 nam 2015 den ngay 31/12/2015 cua Cong ty dugc kiem toan boi kiem toan vien khac. Ke toan truong An Giang, ngay 10 thang 03 nam 2017 Nguyen Van Nhan Nguyen Van Nhan Xuan Ha 24