BO CO TI CHNH

CNG TY C PHN THAN CC SU VINACOMIN

Cho nm ti chnh kt thc ngy 31/12/2015
( c kim ton)
VVVVVVVVVVVVVVVVVVDDD
Cng ty C phn Than Cc Su - Vinacomin
a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh

NI DUNG

Trang

Bo co ca Ban Gim c 23

Bo co kim ton 4

Bo co ti chnh c kim ton

Bng cn i k ton 56

Bo co kt qu hot ng kinh doanh 7

Bo co lu chuyn tin t 8

Thuyt minh Bo co ti chnh 9 30

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 Cng ty C phn Than Cc Su - Vinacomin
a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh

BO CO CA BAN GIM C

Ban Gim c Cng ty C phn Than Cc Su - Vinacomin (sau y gi tt l Cng ty) trnh by Bo co ca mnh
v Bo co ti chnh ca Cng ty cho nm ti chnh kt thc ngy 31 thng 12 nm 2015

CNG TY

Cng ty C phn Than Cc Su Vinacomin l Cng ty C phn c chuyn i t Doanh nghip nh nc theo
Quyt nh s 2042/Q-BCN ngy 08/06/2006 ca B Cng nghip. Cng ty hot ng theo giy chng nhn ng
k doanh nghip cng ty c phn, m s 5700101002, ng k ln u ngy 02 thng 01 nm 2007, ng k thay i
ln 4 ngy 26 thng 04 nm 2013.

Tr s chnh ca Cng ty ti Phng Cm Ph Thnh ph Cm Ph - Tnh Qung Ninh

HI NG QUN TR V BAN GIM C

Cc thnh vin ca Hi ng qun tr, Ban gim c v Ban Kim sot iu hnh Cng ty trong k v ti ngy lp
bo co bao gm:

Hi ng Qun tr

ng Phm Hng Ti Ch tch HQT

ng V Vn Khn Thnh vin HQT
ng Lu Hong Sinh Thnh vin HQT
ng Nguyn Hu Trng Thnh vin HQT
ng Nguyn Tn Long Thnh vin HQT

Ban Gim c

ng V Vn Khn Gim c
ng Nguyn Tn Long Ph Gim c
ng L Vn Gip Ph Gim c
ng Trn Sn H Ph Gim c
ng Nguyn Vn Thun Ph Gim c
ng V Vn Hng Ph Gim c

Ban Kim sot

ng Mai Tt L Trng ban Kim sot

B Nguyn Th Mai Anh Thnh vin
B V Thin Thnh Thnh vin

KIM TON VIN

Cng ty TNHH Kim ton v Thm nh gi Vit Nam (AVA) thc hin kim ton Bo co ti chnh nm 2015
cho Cng ty.

CNG B TRCH NHIM CA BAN GIM C I VI BO CO TI CHNH

Ban Gim c Cng ty chu trch nhim v vic lp Bo co ti chnh phn nh trung thc, hp l tnh hnh hot ng,
kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t ca Cng ty trong k. Trong qu trnh lp Bo co ti
chnh, Ban Gim c Cng ty cam kt tun th cc yu cu sau:
- Xy dng v duy tr kim sot ni b m Ban Gim c v Ban qun tr Cng ty xc nh l cn thit m
bo cho vic lp v trnh by bo co ti chnh khng cn sai st trng yu do gian ln hoc do nhm ln;
- La chn cc chnh sch k ton thch hp v p dng cc chnh sch ny mt cch nht qun;
2
 Cng ty C phn Than Cc Su - Vinacomin
a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh

- a ra cc nh gi v d on hp l v thn trng;
- Nu r cc chun mc k ton c p dng c c tun th hay khng, c nhng p dng sai lch trng yu
n mc cn phi cng b v gii thch trong bo co ti chnh hay khng;
- Lp v trnh by cc bo co ti chnh trn c s tun th cc chun mc k ton, ch k ton v cc quy nh
c lin quan hin hnh;
- Lp cc bo co ti chnh da trn c s hot ng kinh doanh lin tc, tr trng hp khng th cho rng Cng
ty s tip tc hot ng kinh doanh.

Ban Gim c Cng ty m bo rng cc s k ton c lu gi phn nh tnh hnh ti chnh ca Cng ty, vi
mc trung thc, hp l ti bt c thi im no v m bo rng Bo co ti chnh tun th cc quy nh hin hnh
ca Nh nc. ng thi c trch nhim trong vic bo m an ton ti sn ca Cng ty v thc hin cc bin php
thch hp ngn chn, pht hin cc hnh vi gian ln v cc vi phm khc.

Ban Gim c Cng ty cam kt rng Bo co ti chnh phn nh trung thc v hp l tnh hnh ti chnh ca Cng
ty ti thi im 31 thng 12 nm 2015, kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t cho nm ti chnh
kt thc cng ngy, ph hp vi chun mc, ch k ton doanh nghip Vit Nam v tun th cc quy nh hin
hnh c lin quan.

Cam kt khc

Ban Gim c cam kt rng Cng ty khng vi phm ngha v cng b thng tin theo quy nh ti Thng t s
155/2015/TT-BTC ngy 06/10/2015 ca B Ti chnh hng dn v vic cng b thng tin trn Th trng chng
khon.

Thay mt Ban Gim c

V Vn Khn
Gim c
Qung Ninh, ngy 28 thng 03 nm 2016

3
S : /BCKT/TC/NV6

BO CO KIM TON C LP
Knh gi: Qu C ng, Hi ng Qun tr v Ban Gim c
Cng ty C phn Than Cc Su - Vinacomin
Chng ti kim ton Bo co ti chnh km theo ca Cng ty C phn Than Cc Su - Vinacomin c lp ngy
28 thng 03 nm 2016, t trang 5 n trang 30, bao gm: Bng cn i k ton ti ngy 31 thng 12 nm 2015, Bo
co kt qu hot ng kinh doanh, Bo co lu chuyn tin t cho nm ti chnh kt thc cng ngy v Bn Thuyt
minh bo co ti chnh.
Trch nhim ca Ban Gim c

Ban Gim c Cng ty chu trch nhim v vic lp v trnh by trung thc v hp l bo co ti chnh ca Cng ty
theo chun mc k ton, ch k ton doanh nghip Vit Nam v cc quy nh php l c lin quan n vic lp v
trnh by bo co ti chnh v chu trch nhim v kim sot ni b m Ban Gim c xc nh l cn thit m
bo cho vic lp v trnh by bo co ti chnh khng c sai st trng yu do gian ln hoc nhm ln.
Trch nhim ca Kim ton vin

Trch nhim ca chng ti l a ra kin v bo co ti chnh da trn kt qu ca cuc kim ton. Chng ti
tin hnh kim ton theo cc chun mc kim ton Vit Nam. Cc chun mc ny yu cu chng ti tun th chun
mc v cc quy nh v o c ngh nghip, lp k hoch v thc hin cuc kim ton t c s m bo hp
l v vic liu bo co ti chnh ca Cng ty c cn sai st trng yu hay khng.
Cng vic kim ton bao gm thc hin cc th tc nhm thu thp cc bng chng kim ton v cc s liu v thuyt
minh trn bo co ti chnh. Cc th tc kim ton c la chn da trn xt on ca kim ton vin, bao gm nh
gi ri ro c sai st trng yu trong bo co ti chnh do gian ln hoc nhm ln. Khi thc hin nh gi cc ri ro
ny, kim ton vin xem xt kim sot ni b ca Cng ty lin quan n vic lp v trnh by bo co ti chnh
trung thc, hp l nhm thit k cc th tc kim ton ph hp vi tnh hnh thc t, tuy nhin khng nhm mc ch
a ra kin v hiu qu ca kim sot ni b ca Cng ty. Cng vic kim ton cng bao gm nh gi tnh thch
hp ca cc chnh sch k ton c p dng v tnh hp l ca cc c tnh k ton ca Ban Gim c cng nh
nh gi vic trnh by tng th bo co ti chnh.
Chng ti tin tng rng cc bng chng kim ton m chng ti thu thp c l y v thch hp lm c s
cho kin kim ton ca chng ti.
kin ca Kim ton vin
Theo kin ca chng ti, bo co ti chnh phn nh trung thc v hp l, trn cc kha cnh trng yu tnh hnh
ti chnh ca Cng ty C phn Than Cc Su - Vinacomin ti ngy 31 thng 12 nm 2015, cng nh kt qu hot
ng kinh doanh v tnh hnh lu chuyn tin t cho nm ti chnh kt thc cng ngy, ph hp vi chun mc k
ton, ch k ton doanh nghip Vit Nam v cc quy nh php l c lin quan n vic lp v trnh by bo co
ti chnh.
Bo co kim ton ny pht hnh thay th Bo co kim ton s 1274 /BCKT/TC/NV6 ngy 04/03/2016 v bo co
ti chnh nm 2015 ca Cng ty C phn Than Cc Su Vinacomin, do Cng ty TNHH Kim ton v Thm nh
gi Vit Nam pht hnh
Cng ty TNHH Kim ton v Thm nh gi Vit Nam (AVA)

Nguyn Bo Trung Nguyn Mai Lan

Ph Tng Gim c Kim ton vin
Giy CN KHN kim ton s: 0373-2014-126-1 Giy CN KHN kim ton s: 1425-2014-126-1
H Ni, ngy 04 thng 04 nm 2016
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Cng ty C phn Than Cc Su - Vinacomin Bo co ti chnh
a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh Cho nm ti chnh kt thc ngy 31/12/2015

BNG CN I K TON
Ti ngy 31 thng 12 nm 2015

M Thuyt 31/12/2015 01/01/2015

TI SN
s minh VND VND
100 A. TI SN NGN HN 232.255.998.351 404.177.816.429

110 I. Tin v cc khon tng ng tin 3.243.406.567 1.471.943.909

111 1. Tin 1 3.243.406.567 1.471.943.909

130 II. Cc khon phi thu 2.341.399.849 177.818.887.103

131 1. Phi thu ngn hn ca khch hng 2 13.837.986.535 157.887.269.552
132 2. Tr trc cho ngi bn ngn hn 35.422.000 21.542.339.402
136 3. Phi thu ngn hn khc 3 1.708.657.848 22.200.304.094
137 4. D phng phi thu ngn hn kh i (*) (13.240.666.534) (23.811.025.945)

140 III. Hng tn kho 4 172.775.191.173 143.991.758.462

141 1. Hng tn kho 172.775.191.173 143.991.758.462

150 IV. Ti sn ngn hn khc 53.896.000.762 80.895.226.955

151 1. Chi ph tr trc ngn hn 5 17.738.030.138 67.074.610.712
152 2. Thu GTGT c khu tr 35.657.970.624 13.104.279.120
153 3. Thu v cc khon khc phi thu NN 6 500.000.000 716.337.123

200 B. TI SN DI HN 1.088.438.369.937 859.021.300.015

210 I. Cc khon phi thu di hn 26.693.771.000 24.077.253.000

216 1. Phi thu di hn khc 3 26.693.771.000 24.077.253.000

220 II. Ti sn c nh 853.294.140.217 700.828.947.046

221 1. Ti sn c nh hu hnh 7 842.051.676.928 681.912.318.975
222 - Nguyn gi 3.250.416.420.691 2.891.512.871.111
223 - Gi tr hao mn ly k (*) (2.408.364.743.763) (2.209.600.552.136)
224 2. Ti sn c nh thu ti chnh 8 10.758.407.632 18.824.959.429
225 - Nguyn gi 29.944.181.818 66.638.320.000
226 - Gi tr hao mn ly k (*) (19.185.774.186) (47.813.360.571)
227 3. Ti sn c nh v hnh 9 484.055.657 91.668.642
228 - Nguyn gi 1.312.337.200 826.933.200
229 - Gi tr hao mn ly k (*) (828.281.543) (735.264.558)

240 III. Ti sn d dang di hn 10 5.989.095.644 8.752.146.834

242 1. Chi ph xy dng c bn d dang 5.989.095.644 8.752.146.834

250 IV. Cc khon u t ti chnh di hn 11 29.022.457.192 43.598.000.000

253 1. u t gp vn vo n v khc 43.598.000.000 43.598.000.000
254 2. D phng u t ti chnh DH (*) (14.575.542.808)

260 V. Ti sn di hn khc 173.438.905.884 81.764.953.135

261 1. Chi ph tr trc di hn 5 173.438.905.884 81.764.953.135

270 TNG CNG TI SN 1.320.694.368.288 1.263.199.116.444

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Cng ty C phn Than Cc Su - Vinacomin Bo co ti chnh
a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh Cho nm ti chnh kt thc ngy 31/12/2015

BNG CN I K TON
Ti ngy 31 thng 12 nm 2015
(tip theo)

M Thuyt 31/12/2015 01/01/2015

NGUN VN
s minh VND VND

300 A. N PHI TR 989.926.179.039 939.309.431.517

310 I. N ngn hn 661.080.779.039 614.937.041.999

311 1. Phi tr ngi bn ngn hn 12 225.905.711.298 343.524.140.021
312 2. Ngi mua tr tin trc ngn hn 111.689.191.351 32.362.366.913
313 3. Thu v cc khon phi np Nh nc 6 49.067.115.782 75.960.403.690
314 4. Phi tr ngi lao ng 77.081.568.530 85.032.421.537
319 5. Phi tr ngn hn khc 13 25.133.908.850 25.967.775.465
320 6. Vay v n thu ti chnh ngn hn 14 137.375.654.630 9.769.539.015
322 7. Qu khen thng, phc li 34.827.628.598 42.320.395.358

330 II. N di hn 328.845.400.000 324.372.389.518

338 1. Vay v n thu ti chnh di hn 14 328.845.400.000 324.372.389.518

400 B. VN CH S HU 330.768.189.249 323.889.684.927

410 I. Vn ch s hu 15 327.001.367.377 316.955.475.235

411 1. Vn u t ca ch s hu 129.986.940.000 129.986.940.000
411a - CP ph thng c quyn biu quyt 129.986.940.000 129.986.940.000
414 2. Vn khc ca ch s hu 149.181.394.292 138.757.268.928
418 3. Qu u t pht trin 47.833.033.085 48.211.266.307
430 II. Ngun kinh ph v cc qu khc 3.766.821.872 6.934.209.692
432 1. Ngun kinh ph hnh thnh TSC 3.766.821.872 6.934.209.692

440 TNG CNG NGUN VN 1.320.694.368.288 1.263.199.116.444

Ty Th Vinh Nguyn Hu Trng V Vn Khn

Ngi lp biu K ton trng Gim c
Qung Ninh, ngy 28 thng 03 nm 2016

6
Cng ty C phn Than Cc Su - Vinacomin Bo co ti chnh
a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh Cho nm ti chnh kt thc ngy 31/12/2015

BO CO KT QU HOT NG KINH DOANH

Nm 2015

M CH TIU Thuyt Nm nay Nm trc

s minh VND VND

01 1. Doanh thu BH v cung cp dch v 1 3,855,055,325,535 4,313,293,563,267

10 2. Doanh thu thun bn hng v CCDV 3,855,055,325,535 4,313,293,563,267

11 3. Gi vn hng bn 2 3,543,458,497,621 3,991,098,622,825

20 4. Li nhun gp v bn hng v CCDV 311,596,827,914 322,194,940,442

21 5. Doanh thu hot ng ti chnh 3 282,644,553 266,533,581

22 6. Chi ph ti chnh 4 48,319,514,307 39,316,688,007
23 - Trong : Chi ph li vay 33,743,971,499 39,316,688,007
24 7. Chi ph bn hng 5 2,804,436,914 2,828,498,089
25 8. Chi ph qun l doanh nghip 5 221,185,399,962 229,279,747,544

30 9. Li nhun thun t HKD 39,570,121,284 51,036,540,383

31 10. Thu nhp khc 6 22,697,188,083 24,215,857,393

32 11. Chi ph khc 7 9,822,797,352 20,802,539,379

40 12. Li nhun khc 12,874,390,731 3,413,318,014

50 13. Tng li nhun k ton trc thu 52,444,512,015 54,449,858,397

51 14. Chi ph thu TNDN hin hnh 8 11,158,988,476 11,247,191,149

60 15. Li nhun sau thu TNDN 41,285,523,539 43,202,667,248

70 16. Li c bn trn c phiu 9 1,373 1,697

71 17. Li suy gim trn c phiu 1,373 1,697

Ty Th Vinh Nguyn Hu Trng V Vn Khn

Ngi lp biu K ton trng Gim c
Qung Ninh, ngy 28 thng 03 nm 2016

7
Cng ty C phn Than Cc Su - Vinacomin Bo co ti chnh
a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh Cho nm ti chnh kt thc ngy 31/12/2015

BO CO LU CHUYN TIN T
Theo phng php gin tip
Nm 2015
M Nm nay Nm trc
CH TIU
s VND VND

I.Lu chuyn tin t hot ng kinh doanh

01 1. Li nhun trc thu 52.444.512.015 54.449.858.397
02 - Khu hao TSC 201.084.053.409 198.786.286.427
03 - Cc khon d phng 4.005.183.397 (1.776.158.508)
05 - Li, l t hot ng u t (992.603.886) (2.408.946.285)
06 - Chi ph li vay 33.743.971.499 39.316.688.007
08 2. Li nhun t HKD trc thay i VL 290.285.116.434 288.367.728.038
09 - Tng gim cc khon phi thu 161.093.974.284 29.076.734.832
10 - Tng gim hng tn kho (28.783.432.711) 142.120.397.889
- Tng gim cc khon phi tr (Khng k li vay phi
11 (76.122.132.829) (36.639.205.441)
tr, thu thu nhp doanh nghip phi np)
12 - Tng gim chi ph tr trc (42.337.372.175) (41.022.823.435)
13 - Tin li vay tr (33.870.914.282) (39.810.858.428)
14 - Thu thu nhp doanh nghip np (4.497.560.369) (23.747.918.505)
15 - Tin thu khc t hot ng kinh doanh 57.000.000 224.000.000
16 - Tin chi khc cho hot ng kinh doanh (30.282.526.311) (28.521.948.800)
20 Lu chuyn tin thun t hot ng kinh doanh 235.542.152.041 290.046.106.150

II.Lu chuyn tin t hot ng u t

1. Tin chi mua sm, XD TSC v cc ti sn di
21 (354.661.238.656) (179.276.904.555)
hn khc
22 2. Tin thu t thanh l, nhng bn TSC v cc ti 1.579.637.709 2.739.514.757
26 3. Tin thu hi u t gp vn vo n v khc 5.000.000.000
27 4. Tin thu li cho vay, c tc v li nhun c chia 230.479.467 208.992.126
30 Lu chuyn tin thun t hot ng u t (352.851.121.480) (171.328.397.672)

III. Lu chuyn tin t hot ng ti chnh

33 1. Tin vay ngn hn, di hn nhn c 664.639.303.650 599.048.973.861
34 2. Tin chi tr n gc vay (522.790.638.538) (690.854.353.824)
35 3. Tin chi tr n thu ti chnh (9.769.539.015) (23.028.288.151)
36 4. C tc, li nhun tr cho ch s hu (12.998.694.000) (6.368.694.000)
40 Lu chuyn tin thun t hot ng ti chnh 119.080.432.097 (121.202.362.114)

50 Lu chuyn tin thun trong k 1.771.462.658 (2.484.653.636)

60 Tin v tng ng tin u k 1.471.943.909 3.956.597.545

70 Tin v tng ng tin cui k 3.243.406.567 1.471.943.909

Ty Th Vinh Nguyn Hu Trng V Vn Khn

Ngi lp biu K ton trng Gim c
Qung Ninh, ngy 28 thng 03 nm 2016

8
 Cng ty C phn Than Cc Su - Vinacomin Bo co ti chnh
a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh Cho nm ti chnh kt thc ngy 31/12/2015

THUYT MINH BO CO TI CHNH

nm 2015

I. c im hot ng ca doanh nghip

1. Hnh thc s hu vn

Cng ty C phn Than Cc Su Vinacomin l Cng ty C phn c chuyn i t Doanh nghip nh nc theo
Quyt nh s 2042/Q-BCN ngy 08/06/2006 ca B Cng nghip. Cng ty hot ng theo giy chng nhn ng
k doanh nghip cng ty c phn, m s 5700101002, ng k ln u ngy 02 thng 01 nm 2007, ng k thay i
ln 4 ngy 26 thng 04 nm 2013.
Tr s chnh ca Cng ty ti Phng Cm Ph Thnh ph Cm Ph - Tnh Qung Ninh
Vn iu l ca Cng ty l 129.986.940.000 ng.

2. Lnh vc kinh doanh: Khai thc v ch bin than

3. Ngnh ngh kinh doanh

Hot ng chnh ca Cng ty l:

+ Khai thc v thu gom than cng;
+ Khai thc qung st;
+ Sn xut ung khng cn, nc khong;
+ Sn xut sm, lp cao su, p v ti ch lp cao su;
+ Sn xut cc sn phm khc t cao su;
+ Sa cha thit b khc;
+ Ph d;
+ Vn ti hng ha ng st;
+ Vn ti hng ha ng thy ni a;
+ Kho bi v lu tr hng ha.

4. Chu k sn xut, kinh doanh thng thng: t 01/01 n 31/12

II. K k ton, n v tin t s dng trong k ton

1. K k ton

K k ton nm ca Cng ty bt u t ngy 01/01 v kt thc vo ngy 31/12 hng nm.

2. n v tin t s dng trong ghi chp k ton: l ng Vit Nam (VND)

III. Chun mc v Ch k ton p dng

1. Ch k ton p dng

Cng ty p dng Ch k ton doanh nghip ban hnh theo Thng t s 200/2014/TT - BTC ngy 22/12/2014 ca
B trng B Ti chnh v Thng t s 75/2015/TT-BTC ngy 18/5/2015 ca B Ti chnh v vic hng dn sa
i, b sung TT200/2014/TT-BTC.

2. Tuyn b v vic tun th Chun mc k ton v Ch k ton

Cng ty p dng cc Chun mc k ton Vit Nam v cc vn bn hng dn Chun mc do Nh nc ban

hnh. Cc bo co ti chnh c lp v trnh by theo ng mi quy nh ca tng Chun mc, Thng t hng dn
thc hin chun mc v Ch k ton hin hnh ang p dng.

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 Cng ty C phn Than Cc Su - Vinacomin Bo co ti chnh
a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh Cho nm ti chnh kt thc ngy 31/12/2015

3. Hnh thc k ton p dng

Cng ty p dng hnh thc k ton: Nht k chng t

IV. Cc chnh sch k ton p dng

1. Nguyn tc xc nh li sut thc t (li sut hiu lc) dng chit khu dng tin:

a) L li sut ngn hng thng mi cho vay ang p dng ph bin trn th trng ti thi im giao dch;

b) Trng hp khng xc nh c li sut theo im a nu trn th li sut thc t l li sut doanh nghip c th i
vay di hnh thc pht hnh cng c n khng c quyn chuyn i thnh c phiu (nh pht hnh tri phiu thng
khng c quyn chuyn i hoc vay bng kh c thng thng) trong iu kin sn xut, kinh doanh ang din ra
bnh thng

2. Nguyn tc ghi nhn cc khon tin v cc khon tng ng tin.

Cc khon tng ng tin l cc khon u t ngn hn c thi hn thu hi khng qu 3 thng k t ngy u t c
kh nng chuyn i d dng thnh mt lng tin xc nh v khng c ri ro trong vic chuyn i thnh tin ti
thi im bo co.

3. Nguyn tc k ton cc khon u t ti chnh

u t vo cng c vn ca n v khc c ghi nhn theo gi gc.

D phng gim gi u t c lp vo thi im kt thc k k ton nu xc nh c gi tr hp l l gi th trng;

hoc d phng tn tht khon vn u t c lp khi vn gp thc t ca cc bn ti t chc kinh t ln hn vn ch
s hu thc c ca t chc kinh t ti thi im lp d phng (nu khng xc nh c gi tr hp l). BCTC dng
xc nh tn tht l BCTC hp nht, hoc BCTC ring (nu t chc kinh t nhn vn gp khng phi lp BCTC
hp nht)

4. Nguyn tc k ton n phi thu

Tiu ch phn loi cc khon phi thu:

+ Phi thu ca khch hng gm cc khon phi thu mang tnh cht thng mi pht sinh t giao dch c tnh cht mua
bn, nh: Phi thu v bn hng, cung cp dch v, thanh l, nhng bn ti sn.
+ Phi thu ni b gm cc khon phi thu gia Cng ty l n v cp trn v cc x nghip, chi nhnh l n v cp
di trc thuc khng c t cch php nhn hch ton ph thuc;
+ Phi thu khc l cc khon phi thu cn li khng c phn loi l phi thu khch hng, phi thu ni b.
+ Khon cho vay c phn loi l khon phi thu khi lp BCTC

Khon phi thu ca khch hng c hch ton chi tit cho tng i tng, tng ni dung phi thu, theo di chi tit
k hn thu hi, theo di chi tit theo nguyn t.

Cc khon phi thu c thi gian o hn cn li di 12 thng (di mt chu k sn xut kinh doanh) ti thi im
lp BCTC th c phn loi l ti sn ngn hn; cc khon phi thu cn li khng c phn loi l ngn hn th
c phn loi l di hn. Khi lp BCTC, cc khon phi thu c ti phn loi li theo nguyn tc ny.

N phi thu khng c ghi nhn cao hn gi tr c th thu hi. D phng n phi thu kh i c lp ti thi im
lp BCTC theo ng qui nh hin hnh.

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a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh Cho nm ti chnh kt thc ngy 31/12/2015

5. Nguyn tc ghi nhn hng tn kho:

Nguyn tc ghi nhn hng tn kho: Hng tn kho c tnh theo gi gc, trng hp gi tr thun c th thc hin
c thp hn gi gc th tnh theo gi tr thun c th thc hin c. Gi gc hng tn kho bao gm chi ph mua,
chi ph ch bin v cc chi ph lin quan trc tip khc pht sinh c c hng tn kho a im v trng thi
hin ti

Phng php tnh gi tr hng tn kho: Gi tr hng tn kho c xc nh theo phng php nhp trc xut trc.

Phng php hch ton hng tn kho: Hng tn kho c hch ton theo phng php k khai thng xuyn.

Phng php lp d phng gim gi hng tn kho: D phng gim gi hng tn kho c lp vo thi im lp BCTC
l s chnh lch gia gi gc ca hng tn kho ln hn gi tr thun c th thc hin c ca chng. Cng ty lp d
phng gim gi hng tn kho theo ng qui nh hin hnh.

6. Nguyn tc ghi nhn v khu hao TSC, TSC thu ti chnh, bt ng sn u t:

a) Nguyn tc k ton TSC HH, TSC VH:

Ti sn c nh hu hnh, ti sn c nh v hnh c ghi nhn theo gi gc. Trong qu trnh s dng, ti sn c nh

hu hnh, ti sn c nh v hnh c ghi nhn theo nguyn gi, hao mn lu k v gi tr cn li;

Trong qu trnh s dng cc chi ph nng cp, ci to, sa cha duy tu s c ghi tng nguyn gi, hoc ghi vo chi
ph sn xut kinh doanh ty thuc vo hiu qu m cc chi ph ny mang li cho TSC theo ng hng dn v
ch qun l v s dng TSC hin hnh.

Khu hao c trch theo phng php ng thng. S phi khu hao tnh theo nguyn gi (hoc bng nguyn gi
tr i chi ph khi thanh l). Thi gian khu hao p dng theo Thng t 45/2013/TT-BTC ngy 25/4/2013 ca B Ti
chnh hng dn ch qun l, s dng v trch khu hao ti sn c nh. Thi gian khu hao ti sn c nh c
c tnh nh sau:
Nh ca, vt kin trc 05 - 25 nm
My mc, thit b 05 - 10 nm
Phng tin vn ti 06 - 10 nm
Thit b dng c qun l 03 -10 nm

Cng ty tun th nguyn tc k ton khi thc hin k ton TSCHH, TSCVH theo hng dn ti TT 200/2014/TT-
BTC ca B Ti chnh ngy 22/12/2014

b) Nguyn tc k ton TSC thu ti chnh:

Hp ng thu ti sn c phn loi l thu ti chnh nu bn cho thu c s chuyn giao phn ln ri ro v li ch
gn lin vi quyn s hu ti sn cho Cng ty. Ti sn c nh thu ti chnh c phn nh theo gi thp hn gia
gi tr hp l ca ti sn v gi tr hin ti ca cc khon thanh ton tin thu ti thiu ti thi im khi u thu ti
sn.

TSC thu ti chnh c trch khu hao nh TSC ca Cng ty. i vi TSC thu ti chnh khng chc chn s
c mua li th s c tnh trch khu hao theo thi hn thu khi thi hn thu ngn hn thi gian s dng hu ch
ca n.

7. Nguyn tc k ton chi ph tr trc.

Cc chi ph tr trc ch lin quan n chi ph sn xut kinh doanh ca mt nm ti chnh hoc mt chu k kinh doanh
c ghi nhn l chi ph tr trc ngn hn v c tnh vo chi ph sn xut kinh doanh trong nm ti chnh.

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Cc chi ph pht sinh trong nm ti chnh nhng lin quan n kt qu hot ng sn xut kinh doanh ca nhiu
nin k ton c hch ton vo chi ph tr trc di hn phn b dn vo kt qu hot ng kinh doanh trong
cc nin k ton sau.
Vic tnh v phn b chi ph tr trc di hn vo chi ph sn xut kinh doanh tng k hch ton c cn c vo tnh
cht, mc tng loi chi ph chn phng php v tiu thc phn b hp l. Chi ph tr trc c phn b dn
vo chi ph sn xut kinh doanh theo phng php ng thng.

8. Nguyn tc k ton n phi tr.

Tiu ch phn loi cc khon phi tr:

+ Phi tr ngi bn gm cc khon phi tr mang tnh cht thng mi pht sinh t giao dch c tnh cht mua bn
hng ha, dch v, ti sn. Khon phi tr bao gm cc khon phi tr khi nhp khu thng qua ngi nhn y thc.
+ Phi tr ni b gm cc khon phi tr gia Cng ty l n v cp trn v cc x nghip, chi nhnh l n v cp
di trc thuc khng c t cch php nhn hch ton ph thuc;
+ Phi tr khc l cc khon phi tr cn li khng c phn loi l phi tr khch hng, phi tr ni b.

Khon phi tr c hch ton chi tit cho tng i tng, tng ni dung phi tr, theo di chi tit k hn tr, theo
di chi tit theo nguyn t.

Cc khon phi tr c thi gian o hn cn li di 12 thng (di mt chu k sn xut kinh doanh) ti thi im lp
BCTC th c phn loi l n ngn hn; cc khon phi tr cn li khng c phn loi l n ngn hn th c
phn loi l n di hn. Khi lp BCTC, cc khon phi tr c ti phn loi li theo nguyn tc ny.

Cng ty s ghi nhn ngay mt khon phi tr khi c bng chng cho thy mt khon tn tht chc chn xy ra, theo
ng nguyn tc thn trong.
N phi tr khng c ghi nhn thp hn gi tr ngha v phi thanh ton.
D phng n phi tr c lp ti thi im lp BCTC theo ng qui nh hin hnh.

9. Nguyn tc ghi nhn vay v n phi tr thu ti chnh.

Gi tr khon vay c ghi s theo tng ln gii ngn v tr n. Gi tr khon n thu ti chnh l tng s tin phi tr
c tnh bng gi tr hin ti ca khon thanh ton tin thu ti thiu hoc gi tr hp l ca ti sn thu cn phi tr
ti thi im lp BCTC.

Cc khon vay v n thu ti chnh c hch ton chi tit v theo di tng i tng cho vay, cho n, tng kh c
vay n, tng loi ti sn vay n, k hn vay n v ng tin vay n

10. Nguyn tc ghi nhn v vn ha cc khon chi ph i vay.

Chi ph i vay c ghi nhn vo chi ph sn xut, kinh doanh trong k khi pht sinh, tr chi ph i vay lin quan trc
tip n vic u t xy dng hoc sn xut ti sn d dang c tnh vo gi tr ca ti sn (c vn ho) khi c
cc iu kin quy nh trong Chun mc K ton Vit Nam s 16 Chi ph i vay;

Chi ph i vay lin quan trc tip n vic u t xy dng hoc sn xut ti sn d dang c tnh vo gi tr ca ti
sn (c vn ho), bao gm cc khon li tin vay, phn b cc khon chit khu hoc ph tri khi pht hnh tri
phiu, cc khon chi ph ph pht sinh lin quan ti qu trnh lm th tc vay;

11. Chi ph phi tr

Cc khon chi ph thc t cha pht sinh nhng c trch trc vo chi ph sn xut, kinh doanh trong k m
bo khi chi ph pht sinh thc t khng gy t bin cho chi ph sn xut kinh doanh trn c s m bo nguyn tc
ph hp gia doanh thu v chi ph. Khi cc chi ph pht sinh, nu c chnh lch vi s trch, k ton tin hnh
ghi b sung hoc ghi gim chi ph tng ng vi phn chnh lch.

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12. Nguyn tc ghi nhn vn ch s hu:

a) Nguyn tc ghi nhn vn gp ca ch s hu, thng d vn c phn

Vn u t ca ch s hu c ghi nhn theo s vn thc gp ca ch s hu.

Thng d vn c phn l chnh lch gia gi pht hnh v mnh gi c phiu; chnh lch gia gi mua li c phiu
qu v ga ti pht hnh c phiu qu

b) Nguyn tc ghi nhn li nhun cha phn phi.

Li nhun sau thu cha phn phi l s li nhun t cc hot ng ca doanh nghip sau khi tr (-) cc khon iu
chnh do p dng hi t thay i chnh sch k ton v iu chnh hi t sai st trng yu ca cc nm trc..
Li nhun c phn phi cho cc ch s hu theo ngh quyt hng nm ca i hi ng c ng.

13. Nguyn tc v phng php ghi nhn doanh thu:

a) Doanh thu bn hng: Doanh thu bn hng c ghi nhn khi ng thi tha mn cc iu kin sau:
- Phn ln ri ro v li ch gn lin vi quyn s hu sn phm hoc hng ha c chuyn giao cho ngi mua;
- Cng ty khng cn nm gi quyn qun l hng ha nh ngi s hu hng ha hoc quyn kim sot hng ha;
- Doanh thu c xc nh tng i chc chn;
- Cng ty thu c hoc s thu c li ch kinh t t giao dch bn hng;
- Xc nh c chi ph lin quan n giao dch bn hng

b) Doanh thu cung cp dch v: Doanh thu cung cp dch v c ghi nhn khi kt qu ca giao dch c xc
nh mt cch ng tin cy. Trng hp vic cung cp dch v lin quan n nhiu k th doanh thu c ghi nhn
trong k theo kt qu phn cng vic hon thnh vo ngy lp Bng Cn i k ton ca k . Kt qu ca giao
dch cung cp dch v c xc nh khi tha mn cc iu kin sau:
- Doanh thu c xc nh tng i chc chn;
- C kh nng thu c li ch kinh t t giao dch cung cp dch v ;
- Xc nh c phn cng vic hon thnh vo ngy lp Bng cn i k ton;
- Xc nh c chi ph pht sinh cho giao dch v chi ph hon thnh giao dch cung cp dch v
Phn cng vic cung cp dch v hon thnh c xc nh theo phng php nh gi cng vic hon thnh.

c) Doanh thu hot ng ti chnh: Doanh thu pht sinh t tin li, tin bn quyn, c tc, li nhun c chia v cc
khon doanh thu hot ng ti chnh khc c ghi nhn khi tha mn ng thi hai (2) iu kin sau:
- C kh nng thu c li ch kinh t t giao dch ;
- Doanh thu c xc nh tng i chc chn.
C tc, li nhun c chia c ghi nhn khi Cng ty c quyn nhn c tc hoc c quyn nhn li nhun t
vic gp vn.

d) Thu nhp khc: Thu nhp khc l cc khon lm tng li ch ca Cng ty ngoi hot ng sn xut kinh doanh
ca Cng ty, nh: thu thanh l ti sn, khon tin thng t khch hng (khng ghi tng doanh thu) tin bo him...

14. Nguyn tc k ton gi vn hng bn.

Khi ghi nhn mt khon doanh thu, th s ng thi ghi nhn mt khon chi ph (gi vn) tng ng c lin quan n
vic to ra khon doanh thu . Chi ph ny gm chi ph ca k to ra doanh thu v chi ph ca cc k trc hoc chi
ph phi tr nhng lin quan n doanh thu ca k .

Chi ph nguyn vt liu trc tip tiu hao vt trn mc bnh thng, chi ph nhn cng, chi ph sn xut chung c
nh khng phn b vo gi tr sn phm nhp kho, c tnh ngay vo gi vn hng bn trong k theo nguyn tc
thn trng.

15. Nguyn tc k ton chi ph ti chnh:

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a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh Cho nm ti chnh kt thc ngy 31/12/2015

Cc khon chi ph c ghi nhn vo chi ph ti chnh gm:

- Chi ph hoc cc khon l lin quan n cc hot ng u t ti chnh;
- Chi ph cho vay v i vay vn;
- Cc khon l do thay i t gi hi oi ca cc nghip v pht sinh lin quan n ngoi t;
- D phng gim gi chng khon kinh doanh, d phng tn tht u t vo n v khc
Cc khan trn c ghi nhn theo tng s pht sinh trong k, khng b tr vi doanh thu hot ng ti chnh.

16. Nguyn tc k ton chi ph bn hng, chi ph qun l doanh nghip.

Chi ph bn hng phn nh ton b chi ph thc t pht sinh lin quan n qu trnh tiu th hng ha dch v ca
Cng ty nh: chi ph cho hng, qung co, gii thiu, trng by sn phm, bo hnh, bo qun ng gi, vn chuyn...

Chi ph qun l phn nh ton b chi ph chung ca Cng ty nh: lng v cc khon bo him ca nhn vin qun
l Cng ty, khu hao TSC dng cho qun l doanh nghip, tin thu t, thu mn bi, d phng phi thu kh i,
dch v mua ngoi phc v khi qun l Cng ty...

Chi ph qun l c ghi gim trong k gm: hon nhp d phng phi thu kh i.

17. Nguyn tc v phng php ghi nhn chi ph thu thu nhp doanh nghip hin hnh, chi ph thu thu nhp
doanh nghip hon li.

Chi ph thu thu nhp doanh nghip hin hnh c xc nh trn c s thu nhp chu thu v thu sut thu thu nhp
doanh nghip trong nm hin hnh;

Cng ty chuyn i thnh Cng ty c phn t ngy 01/01/2007, theo quy nh hin hnh Cng ty c p dng thu
sut TNDN u i vi mc thu sut TNDN 20% trong thi gian 10 nm k t khi bt u i vo hot ng. Nm
2015 l nm th 9 Cng ty c hng thu sut TNDN l 20%.

V. Thng tin b sung cho cc khon mc trnh by trong Bng cn i k ton

1 . Tin 31/12/2015 01/01/2015

VND VND
Tin mt 31.875.242 410.829.899
Tin gi ngn hng khng k hn 3.211.531.325 1.061.114.010
Cng 3.243.406.567 1.471.943.909
2 . Phi thu khch hng 31/12/2015 01/01/2015
VND VND
Phi thu ca khch hng ngn hn
Cng ty tuyn than Ca ng -TKV 116.922.258.231
Cng ty CP St Thch Kh 23.856.735.892
Tp on Cng nghip Than - Khong sn VN 2.543.762.237
Cng ty Khai thc khong sn Ty Nguyn 12.258.711.426 12.258.711.426
Cng ty Kho vn & Cng Cm Ph - Vinacomin -
Cc khon phi thu khch hng khc 1.579.275.109 2.305.801.766
Cng 13.837.986.535 157.887.269.552

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Cng ty C phn Than Cc Su - Vinacomin Bo co ti chnh
a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh Cho nm ti chnh kt thc ngy 31/12/2015

Trong phi thu ca khch hng l cc bn lin quan(cc n v trong cng tp on)
Cng ty Tuyn than Ca ng - TKV 116.922.258.231
Cng ty TNHH MTV Ha cht m - Vinacomin 4.275.150
Cng ty CP Than Cao Sn - Vinacomin 9.488.600 17.999.850
CN T CN Than khong sn VN Cty T Thng Nht 16.347.650
Cng ty TNHH MTV TPT Nh v H tng -
981.955.108 981.955.108
Vinacomin
Cng ty CP St Thch Kh - 23.856.735.892
Cng ty CP Kinh doanh Than Cm Ph - Vinacomin 7.634.000
Tp on Cng nghip Than - Khong sn VN 2.543.762.237
Cng 991.443.708 144.350.968.118
3 . Phi thu khc 31/12/2015 01/01/2015
VND VND
a) Ngn hn Gi tr D phng Gi tr D phng
H tr cng nhn ngh hu - 6.116.205.080
Thu VAT ca ti sn thu ti chnh 598.883.638 1.487.023.560
Li phi thu t ti khon k qu 435.722.270 383.557.184
Cc khon ph phi np tp on
Phi thu khc 674.051.940 14.213.518.270
Cng 1.708.657.848 22.200.304.094
b) Di hn Gi tr D phng Gi tr D phng
K cc, k qu (*) 26.693.771.000 24.077.253.000
(*) K qu ci to phc hi mi trng
4 . Hng tn kho 31/12/2015 01/01/2015
VND VND
Gi tr D phng Gi tr D phng
Nguyn liu, vt liu 16.317.626.518 18.991.883.245
Cng c, dng c 324.157.196 175.791.196
Chi ph sn xut kinh doanh d dang 137.025.619.313 99.609.695.460
Thnh phm 19.107.788.146 25.214.388.561
Cng 172.775.191.173 143.991.758.462
5 . Chi ph tr trc 31/12/2015 01/01/2015
VND VND
a) Ngn hn
Chi ph lp xe c chng 3.248.617.793 19.924.457.866
Chi ph sa cha ln trung i tu 24.616.471.696
Chi ph thu xe hot ng 10.866.000.000
Ch ph bo him my mc thit b 5.209.424.372 4.886.463.679
Ch ph thu ngoi khoan thm d 2.781.978.938
Chi ph bi thng GPMB 6.725.694.745 1.044.447.390
Chi ph S/c thit b tai nn ch bo him 1.185.212.591 894.054.411
Chi ph nhin liu tn trn phng tin 1.143.967.637 1.488.765.655
Cc khon khc 225.113.000 571.971.077
Cng 17.738.030.138 67.074.610.712
b) Di hn 31/12/2015 01/01/2015
Chi ph sa cha ln trung i tu 49.708.222.148 9.004.009.140
Ch ph thu ngoi khoan thm d 6.704.945.572
Chi ph thu xe CAT 96 tn 28.216.162.500 28.216.162.500
Chi ph thu xe HOWO 3.062.500.000 3.062.500.000
Ph cp quyn khai thc khong sn 79.833.148.864 38.525.421.469
Sa cha vn phng 3.909.259.801
Cc khon khc 2.004.666.999 2.956.860.026
Cng 173.438.905.884 81.764.953.135

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a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh Cho nm ti chnh kt thc ngy 31/12/2015

6 . Thu v cc khon phi np

Nh nc
S thc np trong
u nm S phi np trong nm Cui nm
nm
a) Phi np
Thu GTGT 110.598.083.086 110.598.083.086
Thu TNDN 1.775.570.116 11.158.988.476 4.497.560.369 8.436.998.223
Thu TNCN 354.994.703 409.178.409 655.915.638 108.257.474
Thu ti nguyn 73.137.831.866 345.968.841.562 381.911.321.203 37.195.352.225
Ph, l ph &
khon phi np 692.007.005 152.510.232.400 149.875.731.545 3.326.507.860
khc
Cng 75.960.403.690 620.645.323.933 647.538.611.841 49.067.115.782
b) Phi thu
Thu nh t, tin
716.337.123 16.471.646.610 16.255.309.487 500.000.000
thu t
Cng 716.337.123 16.471.646.610 16.255.309.487 500.000.000

Quyt ton thu ca Cng ty s chu s k im tra ca c quan thu. Do vic p dng lut v cc qui nh v
thu i vi nhiu loi giao dch k hc nhau c th c gii thch theo nhiu cch k hc nhau, s thu
c trnh by trn Bo co ti chnh c th b thay i theo quyt nh ca c quan thu.
7 . Ti sn c nh hu hnh (chi tit ti ph lc s 01)

8 . Ti sn c nh thu ti chnh (chi tit ti ph lc s 02)

9 . Ti sn c nh v hnh

Khon mc Phn mm my vi tnh Cng

Nguyn gi
S d u k 826.933.200 826.933.200
S tng trong k 485.404.000 485.404.000
S gim trong k
S d cui k 1.312.337.200 1.312.337.200
Gi tr hao mn ly k
S d u k 735.264.558 735.264.558
S khu hao trong k 93.016.985 93.016.985
S gim trong k
S d cui k 828.281.543 828.281.543
Gi tr cn li
Ti ngy u k 91.668.642 91.668.642
Ti ngy cui k 484.055.657 484.055.657
10 . Ti sn d dang di hn 31/12/2015 01/01/2015
VND VND
Gi tr c th thu Gi tr c th thu
Gi gc Gi gc
hi hi

Xy dng c bn d dang 31/12/2015 01/01/2015

D n XD cng trnh m than Cc Su 3.825.615.260 8.462.146.834
D n Cng trnh tuyn chn bi thi
1.873.480.384
ng Cao Sn
D n t ln bin 290.000.000 290.000.000
Cng 5.989.095.644 8.752.146.834

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Cng ty C phn Than Cc Su - Vinacomin Bo co ti chnh
a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh Cho nm ti chnh kt thc ngy 31/12/2015

11 . Cc khon u t ti chnh di hn 31/12/2015

Gi gc D phng Gi tr hp l
u t gp vn: Cng ty C phn Nhit
43.598.000.000 14.575.542.808 29.022.457.192
in Cm Ph (*)

01/01/2015
Gi gc D phng Gi tr hp l
u t gp vn: Cng ty C phn Nhit
43.598.000.000 43.598.000.000
in Cm Ph (*)

(*) Cng ty u t ti chnh di hn vo Cng ty C phn nhit in Cm Ph - Vinacomin, vi s lng

4.359.800 c phiu, mnh gi 10.000 VND/ c phiu
12 . Phi tr ngi bn 31/12/2015 01/01/2015
VND VND
S c kh nng S c kh nng
Gi tr Gi tr
tr n tr n
Phi tr ngi bn ngn hn
CN Cng ty CP Vt t TKV-
Vinacomin - X Nghip Vt T 63.172.936.274 63.172.936.274 120.481.457.389 120.481.457.389
Cm ph
Cng ty TNHH u t v
18.369.815.719 18.369.815.719 45.054.428.629 45.054.428.629
Thng mi Quang Minh
Phi tr cc i tng khc 144.362.959.305 144.362.959.305 177.988.254.003 177.988.254.003
Cng 225.905.711.298 225.905.711.298 343.524.140.021 343.524.140.021

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Cng ty C phn Than Cc Su - Vinacomin Bo co ti chnh
a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh Cho nm ti chnh kt thc ngy 31/12/2015

Trong phi tr ngi bn l cc bn lin quan

31/12/2015 01/01/2015
VND VND
CN Cng ty CP Vt t TKV-Vinacomin XN Vt T Cm ph 63.172.936.274 120.481.457.389
Cng ty C phn Vn Ti v a n th m Vinacomin 283.728.640 1.370.880.117
Cng ty CP Thit b in -Vinacomin 1.461.969.155 413.105.857
Cng ty Ch to my - Vinacomin 7.183.888.428 3.015.902.047
CN Cng ty CP Ch to my Vinacomin 555.867.587 239.858.850
Cng ty CP Cng nghip t -Vinacomin 3.714.325.617 5.353.326.711
Cng ty Cng nghip ho cht M CPh 1.711.973.346 23.065.568.444
Cng ty CP C kh t ung b 926.485.040 2.396.183.641
Cng ty CP Ckh Hn gai-vinacomin 77.668.555
Cng ty CP DL v TMi - Vinacomin 14.941.542.792 12.700.561.692
Chi nhnh H ni - Cng ty CP DL v TMi Vinacomin 341.840.000 959.381.300
Cng ty CP u t TM v DV- Vinacomin (ITASCO) 1.159.370.000
Cng ty CP u t khong sn v DV-ITASCO (HN) 7.645.000
Cng ty TNHH MTV khai thc Khong Sn v DV -ITASCO 16.516.222.782
Cng ty TNHH MTV Vt t v vn ti ITASCO (HP) 78.884.806 243.065.110
Cng ty CP Xut nhp khu Than - Vinacomin 16.286.563.146 14.247.831.246
CN Cng ty CP XNK Than -Vinacomin Ti TP HCM 241.849.000 157.176.600
CN Cng ty CP XNK Than - Vinacomin ti Qung Ninh 2.520.591.900 844.115.200
CN Cng ty CP XNK Than - Vinacomin ti H Ni
Cng ty CP Gim nh Vinacomin 284.125.091 468.785.572
Vin c kh NL v M-Vinacomin 6.693.116.322 5.880.545.392
Trng Cao ng ngh m Hng cm 321.175.824 110.844.580
Cng ty TNHH 1 TV Mi trng- Vinacomin 6.283.572.089 5.093.853.329
CN Cng ty TNHH 1TV MT Vinacomin-XNCTTB lp my &
46.772.550
in
Cng ty CP CK M Vit bc VVMI 3.425.591.099 1.482.764.776
Cng ty CP SX v KD VT TB VVMI 1.058.468.500 2.651.282.060
Cng ty CTY CP SX v KD VT TB - VVMI CN H ni 48.000.000 89.929.500
Cng ty CP C kh & TB p lc VVMI 545.840.000 464.840.000
Vin KH Cng ngh m 1.586.525.302
Cng ty TNHH 1TV PT Cng ngh TB M - Vin KH Cng
694.621.500 38.065.500
ngh m
Cng ty CP Tin hc cng ngh Mi Trng-vinacomin 3.131.481.213 5.231.676.158
Trng qun tr KD Vinacomin
Cng ty CP T vn u t m v Cng nghip -Vinacomin 708.701.125 252.663.105
Cng t TNHH MTV a cht m - Vinacomin 1.139.078.675 3.497.492.899
Chi nhnh Cng ty CP T vn T M v CN-
330.110.000
Vinacomin.XN DVTH v XD
Cng 138.163.995.724 230.067.692.709

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Cng ty C phn Than Cc Su - Vinacomin Bo co ti chnh
a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh Cho nm ti chnh kt thc ngy 31/12/2015

13 . Phi tr khc 31/12/2015 01/01/2015

VND VND
a) Ngn hn
Kinh ph cng on 24.298.070 191.750.160
Bo him x hi - -
Bo him y t - 97.320.586
Trch trc li vay 88.605.479 215.548.262
Kinh ph ng 80.214.367 22.471.262
on ph cng on 535.244.489 517.700.964
Qu h tr, tng tr ca Cng ty 4.479.832.197 4.530.320.679
C tc phi tr 3.821.616.036 12.998.694.000
Cc khon phi tr, phi np khc 16.104.098.212 7.393.969.552
Cng 25.133.908.850 25.967.775.465

14 . Vay v n thu ti chnh (Chi tit ti ph lc 03)

15 . Vn ch s hu

15.1. Bng i chiu bin ng vn ch s hu (Chi tit ti ph lc 04)

15.2. Chi tit vn u t ca vn ch s hu

31/12/2015 01/01/2015
Gi tr T l Gi tr T l
VND (%) VND (%)
Vn gp ca nh nc 66.300.000.000 51% 66.300.000.000 51%
Vn gp ca i tng khc 63.686.940.000 49% 63.686.940.000 49%
Cng 129.986.940.000 100% 129.986.940.000 100%
15.3 Cc giao dch v vn vi cc ch s hu v phn phi c tc, chi li nhun

Nm nay Nm trc
VND VND
Vn u t ca ch s hu
- Vn gp u nm 129.986.940.000 129.986.940.000
- Vn gp tng trong nm
- Vn gp gim trong nm
- Vn gp cui nm 129.986.940.000 129.986.940.000
C tc, li nhun chia 7.799.216.400 12.998.694.000

15.4. C phiu Nm nay Nm trc

S lng c phiu ng k pht hnh
S lng c phiu bn ra cng chng 12.998.694 12.998.694
- C phiu ph thng 12.998.694 12.998.694
- C phiu u i
S lng c phiu c mua li
- C phiu ph thng
- C phiu u i
S lng c phiu ang lu hnh 12.998.694 12.998.694
- C phiu ph thng 12.998.694 12.998.694
- C phiu u i

Mnh gi c phiu ang lu hnh: 10.000 ng/ c phiu

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 Cng ty C phn Than Cc Su - Vinacomin Bo co ti chnh
a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh Cho nm ti chnh kt thc ngy 31/12/2015

15.5. C tc Nm nay Nm trc

- C tc cng b sau ngy kt thc k k ton
7.799.216.400 12.998.694.000
nm:
+ C tc cng b trn c phiu ph thng: 7.799.216.400 12.998.694.000
+ C tc cng b trn c phiu u i
- C tc ca c phiu u i ly k cha c ghi nhn:

15.6. Cc qu ca doanh nghip 31/12/2015 01/01/2015

VND VND
Qu u t pht trin 47.833.033.085 48.211.266.307
Qu h tr sp xp doanh nghip - -
Qu khc thuc vn ch s hu
Cng 47.833.033.085 48.211.266.307

16 . Ti sn thu ngoi 31/12/2015 01/01/2015

VND VND
Tng s tin thu ti thiu trong tng
lai ca Hp ng thu hot ng ti sn
khng hy ngang theo cc thi hn 101.531.018.278 193.754.430.813
- T 1 nm ch xung
- Trn 1 n 5 nm 101.531.018.278 193.754.430.813
- Trn 5 nm
VI. Thng tin b sung cho cc khon mc trnh by trong Bo co kt qu kinh doanh

1 . Tng doanh thu bn hng v CCDV Nm nay Nm trc

VND VND
Doanh thu
Doanh thu bn hng 3.735.557.306.124 4.313.293.563.267
Doanh thu h tr kinh ph thit hi do ma l 119.498.019.411
Cng 3.855.055.325.535 4.313.293.563.267

Trong doanh thu vi cc bn lin quan Nm nay Nm trc

VND VND
Cng ty Kho vn v Cng Cm Ph - Vinacomin 1.376.748.899.460 1.586.725.145.799
Cng ty tuyn than Ca ng - Vinacomin 2.198.398.682.421 2.475.328.826.326
Cng 3.575.147.581.881 4.062.053.972.125

2 . Gi vn hng bn Nm nay Nm trc

VND VND
Gi vn ca hng bn 3.423.960.478.210 3.991.098.622.825
Gi vn h tr kinh ph thit hi do ma l 119.498.019.411
Cng 3.543.458.497.621 3.991.098.622.825

3 . Doanh thu hot ng ti chnh Nm nay Nm trc

VND VND
Li tin gi 230.479.467 182.977.705
Doanh thu hot ng ti chnh khc 52.165.086 83.555.876
Cng 282.644.553 266.533.581

4 . Chi ph ti chnh Nm nay Nm trc

VND VND
Li tin vay 33.743.971.499 39.316.688.007
Chi ph trch lp d phng u t di hn 14.575.542.808
Cng 48.319.514.307 39.316.688.007

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Cng ty C phn Than Cc Su - Vinacomin Bo co ti chnh
a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh Cho nm ti chnh kt thc ngy 31/12/2015

5 . Chi ph bn hng v chi ph Nm nay Nm trc

qun l doanh nghip VND VND

a) Cc khon chi ph qun l

doanh nghip pht sinh trong k
Chi ph nguyn vt liu 896.161.904 908.818.817
Chi ph nhn cng 29.389.499.827 31.219.433.562
Chi ph khu hao TSC 3.043.685.718 5.318.255.281
Chi ph dch v mua ngoi 15.964.570.550 14.318.280.214
Trch lp d phng n phi thu kh i 6.129.355.713
Chi ph bng tin khc 182.461.841.374 177.514.959.670
Cng 237.885.115.086 229.279.747.544

b) Cc khon chi ph bn hng

pht sinh trong k
Chi ph nguyn vt liu 385.210.231 252.832.391
Chi ph nhn cng 56.635.005 25.142.021
Chi ph khu hao TSC 48.679.919 25.352.562
Chi ph dch v mua ngoi 2.312.305.076 2.523.709.910
Chi ph bng tin khc 1.606.683 1.461.205
Cng 2.804.436.914 2.828.498.089

c) Cc khon ghi gim chi ph

bn hng v chi ph qun l
Hon nhp d phng n phi thu kh i 16.699.715.124

6 . Thu nhp khc Nm nay Nm trc

VND VND
Thu tin bn ph liu 4.530.277.320 5.278.770.225
Thu tin ng gp sa cha ng 6.004.351.500 5.102.176.538
Cng ty bo him bi thng xe tai nn 2.115.702.546 4.788.395.799
Thanh l, nhng bn TSC 1.579.637.709 2.545.302.640
Tin v n bn cho n v ngoi cng ty 438.732.800 903.884.800
Ph khm cha bnh cho ngi lao ng quyt
ton vi BHXH 393.166.166 1.292.434.052
Ph tng min ph khi mua sm TSC 4.495.154.078 2.794.086.070
Cc khon khc 3.140.165.964 1.510.807.269
Cng 22.697.188.083 24.215.857.393

7 . Chi ph khc Nm nay Nm trc

VND VND
Chi ph ph liu xut kho 4.530.277.320 5.278.770.225
Chi ph sa ng 316.200.000 269.900.000
Chi ph sa cha xe tai nn mua bo him 1.640.006.349 4.039.781.215
Thuc khm cha bnh CNV thay BHXH 393.166.166 1.292.434.052
Chi ph thanh l TSC 817.513.290 216.348.481
Hao mn TSC khng dng ch thanh l 1.779.446.627 878.166.356
Chi ph pht thu 625.558.509
Chi ph tin v n ca cho cc n v ngoi cng ty 346.187.600 713.221.600
Thu ti nguyn nm 2013 np b sung theo Bin
bn kim tra thu 7.340.699.136
Cc khon khc 147.659.805
Cng 9.822.797.352 20.802.539.379

21
Cng ty C phn Than Cc Su - Vinacomin Bo co ti chnh
a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh Cho nm ti chnh kt thc ngy 31/12/2015

8 . Chi ph thu thu nhp doanh nghip hin hnh

Nm nay Nm trc
VND VND
Thu TNDN t hot ng kinh doanh
Li nhun k ton trc thu TNDN t HKD 52.444.512.015 54.449.858.397
Cc khon tng thu nhp tnh thu:
- Cc chi ph k hng c tr k hc 1.875.446.627 1.623.724.865
Cc khon gim thu nhp tnh thu:
Thu nhp tnh thu: 54.319.958.642 56.073.583.262
- Thu nhp chu thu TNDN tnh thu sut 22% 14.749.837.358 1.623.724.865
- Thu nhp chu thu TNDN tnh thu sut 20% 39.570.121.284 54.449.858.397
Chi ph thu TNDN hin hnh:
- Chi ph thu TNDN hin hnh thu sut 22% 3.244.964.219 357.219.470
- Chi ph thu TNDN hin hnh thu sut 20% 7.914.024.257 10.889.971.679
Thu nhp chu thu TNDN 52.444.512.015 54.449.858.397

Chi ph thu TNDN hin hnh 11.158.988.476 11.247.191.149

9 . Li c bn trn c phiu Nm nay Nm trc

VND VND
Li nhun sau thu TNDN 41.285.523.539 43.202.667.248
Cc khon iu chnh (23.440.414.997) (21.142.781.273)
- Cc k hon iu chnh tng
- Cc k hon iu chnh gim 23.440.414.997 21.142.781.273
LN phn b cho c ng s hu c phiu ph thng 17.845.108.542 22.059.885.975
C phiu ph thng ang lu hnh bnh qun trong k 12.998.694 12.998.694

Li c bn trn c phiu 1.373 1.697

Cng ty k hng c c phiu tim nng tc ng suy gim li trn c phiu

10 . Chi ph sn xut kinh doanh theo yu t Nm nay Nm trc

VND
Chi ph nguyn, nhin vt liu 1.274.243.075.624
Chi ph nhn cng 357.815.116.962
Chi ph khu hao ti sn c nh 201.084.053.409
Chi ph dch v mua ngoi 1.197.722.238.618
Chi ph khc bng tin 827.567.367.215
Cng 3.858.431.851.828
VND
1.618.259.464.216
362.484.049.647
198.786.286.427
1.229.179.973.347
741.985.103.843
4.150.694.877.480

VII. Thng tin b sung cho cc khon mc trnh by trong Bo co lu chuyn tin t
1. S tin i vay thc th trong k Nm nay Nm trc
S tin i vay theo kh c thng thng 664.639.303.650 599.048.973.861

2. S tin thc tr gc vay trong k Nm nay Nm trc

Tin tr n gc vay theo kh c thng thng 532.560.177.553 713.882.641.975

22
Cng ty C phn Than Cc Su - Vinacomin Bo co ti chnh
a ch: Phng Cm Ph- TP Cm Ph - Tnh Qung Ninh Cho nm ti chnh kt thc ngy 31/12/2015

VIII. Nhng thng tin khc

1 . Cng c ti chnh

Cc loi cng c ti chnh ca cng ty

Gi tr ghi s
31/12/2015 01/01/2015
Gi gc D phng Gi gc D phng
VND VND VND VND
Ti sn ti chnh
Tin v tng
ng tin
3.243.406.567 1.471.943.909
Phi thu khch
hng, phi thu
khc 15.546.644.383 (13.240.666.534) 180.087.573.646 (23.811.025.945)
u t di hn 43.598.000.000 (14.575.542.808) 43.598.000.000
Cng 62.388.050.950 (27.816.209.342) 225.157.517.555 (23.811.025.945)

Gi tr ghi s
31/12/2015 01/01/2015
Gi gc Gi gc
VND VND
N phi tr ti chnh
Vay v n 466.221.054.630 334.141.928.533
Phi tr cho ngi bn, phi tr khc 251.039.620.148 369.491.915.486
Chi ph phi tr - -
Cng 717.260.674.778 703.633.844.019

Cng ty cha nh gi gi tr hp l ca ti sn ti chnh v n phi tr ti chnh ti ngy kt thc nin k

ton do Thng t 210/2009/TT-BTC v cc quy nh hin hnh yu cu trnh by Bo co ti chnh v thuyt
minh thng tin i vi cng c ti chnh nhng khng a ra cc hng dn tng ng cho vic nh gi
v ghi nhn gi tr hp l ca cc ti sn ti chnh v n phi tr ti chnh ngoi tr vic trch lp d phng n
phi thu kh i, d phng gim gi cc khon u t chng khon c nu chi tit ti cc thuyt minh
lin quan.
Qun l ri ro ti chnh
Ri ro ti chnh ca Cng ty bao gm ri ro th trng, ri ro tn dng v ri ro thanh khon. Cng ty xy
dng h thng kim sot nhm m bo s cn bng mc hp l gia chi ph ri ro pht sinh v chi ph qun
l ri ro. Ban Gim c Cng ty c trch nhim theo di quy trnh qun l ri ro m bo s cn bng hp l
gia ri ro v kim sot ri ro.
Ri ro th trng
Hot ng kinh doanh ca Cng ty s ch yu chu ri ro khi c s thay i v gi, t gi hi oi v li sut
Ri ro v gi:
Cng ty chu ri ro v gi ca cc cng c vn pht sinh t cc khon u t c phiu ngn hn v di hn do
tnh khng chc chn v gi tng lai ca c phiu u t. Cc khon u t c phiu di hn c nm gi
vi mc ch chin lc lu di, ti thi im kt thc nm ti chnh Cng ty cha c k hoch bn cc khon
u t ny.
Ri ro v t gi hi oi:
Cng ty chu ri ro v t gi do gi tr hp l ca cc lung tin trong tng lai ca mt cng c ti chnh s
bin ng theo nhng thay i ca t gi ngoi t khi cc khon vay, doanh thu v chi ph ca Cng ty c
thc hin bng n v tin t khc vi ng Vit Nam.
Ri ro v li sut:
Cng ty chu ri ro v li sut do gi tr hp l ca cc lung tin trong tng lai ca mt cng c ti chnh s
bin ng theo nhng thay i ca li sut th trng khi Cng ty c pht sinh cc khon tin gi c hoc
khng c k hn, cc khon vay v n chu li sut th ni. Cng ty qun l ri ro li sut bng cch phn tch
tnh hnh cnh tranh trn th trng c c cc li sut c li cho mc ch ca Cng ty.

23