Báo cáo tài chính năm 2009 (đã kiểm toán) - Công ty Cổ phần Khoáng sản Vinas A Lưới

cONc

ry

cO pHAn KHoANc sAli
VINAS A LTIOI

86o cdo tdi chfnh
Cho nim

tii

chinh k5t

thic ngiy 31/122009


cdNG

ry

cO pHiN KHofNG siN vlNAs A

Xa Huong Phon& Huyen A Ludi, Tinh Thl}a Thien

Lrtdr
HuE

MUC LVC

| -2

860 cio ki6m to6n

.
.
.
.

crio

tuio clo r)r oEINH
ntn hi chinhdt tkic ngay 3Ul2/2009

Tratrg

B60 c6o cna Ban Gilm d6c

Clc Bio

Cha

tii

3

chlnh

4-5

Bing cen d6i ke to6n

860 c6o k€t qui kinh doanh

Bio cio luu chuyiin tidn

4

Tiuyet minh Bdo crio tti ohlnh

6
7

E-20


CONC TY CO PHAN KHoANG sAN VINAS A LfTOI
Xa Huong Phong, Huyen A Ludi, Tinh Thta ThiCn Hud

Cha ndn

hi

chtnh

Rio cAo r)r cHiNH
kit thtu nsdy 3l/t 2/ 2A09

Ban T6ng ci6m di5c C6ng ty Cd phin Khoeng sAn Vinas A Ludi cdng bo bAo c6o ney cirng vdi cdc Beo
cio lei rhinh da duoc kidrn lo6n cho n6m lai chlrrh krlt rhnc ngriry 3l 1212009.

Th6ng tin kh{i qunt

C6ng ty C6 phAn Kho6n8 sen Vinas A Ludi (sau day g9i rar la "C6ng ty") dugc thanh lAp rheo Ciiy chung
nhan deng ki kinh doanh s5 3103000271 do so Kii ho4ch vd DAu iu Tinh Thria Thien Hu6 cip nget
2ll1/2008. Tu khi ihdnh l6p ddn nay, C6ng ty d6 b6n lAn didu chinh GiAy chrihg nharr dang ki kintdo;nh
(lan dieu chinh gan nhet vdo ngdy 05/01/2010). C6ng ry le dor vi hech ro{n doc Fp, hoat dong sen xuar
kinh doanh theo Luet Doanh ngfii€p, Di6u l€ c6ng ty vd c6c qui dinh phip ly hien hnnh c6 lien quan.

r
.

Viin g6p thgc tii

Tra

st chinh

V6n didu

lQ:

. Dia chi:
. Dignthoaii
. Fax:
Ngdnh

.
.
.
.
.
.

d6

n

31/

12/2009:

10.000.000.000 ddng
12.340.000.000 ddng

Xa Iluong Phong, Huygn A Ludi, Tinh Thira thi6n HuA
(E4) 054 3870729

(84) 054 3870729

hghi kinh doanh chitth

Khai thAc va ch6 bi6n kioAng sdn;

kilh

Sen xu6t vA

doanh v41 liQu xay d\n,B;

xdy dlrng c6c cdng trinh dan dqng;
Xay dung cdc c6ng trinh c6ng nghiQp, giao th6ng rhiy lqi, thny dion, b6n can& c6ng rrinh ky rhuat ha
|ang d6 thi, khu cdng nghifp, khu ddn cu, l4u du lich;

San lap

mit

btrng;

VAn chuydn hAng h6a b;ng 6 t6.

NhAn

s(

16ng s6 c6ng nhan vi€n hi6n c6 d€n ngdy 3lll2l20\9 ld 35 DgLrdi. Trong d6, nhan viCn quirr l]t 1A 15
n$rdi.
C6c thanh vi6D cia H6i d6ng qudn tri, Ban T6ng Gi6m d6c
ngay lap cac Beo c6o nAy 96lrr c6:

chinh vd d6n

t(

HQi

iting qudn

.

ung I llrong

.

ong

r
.
.

vi K6 torin truong lrong nAm di

LC Vnn

I

ne son

Binn

Chn

{ch

Thdnh vi6n

Ong Ng6 Xuin Doanh

Thdnh vi6n

ung uur vlnh Pnuc

Thenh vien

Ong Nguy6n llnu Dfing

Thdnh vi0n

Trang

I


Biocio

CONG TY Co PIIAN KIIoAr.c sAN vINAs A LL-6I
l, !, cf P ra. l'\:ftl'..r'hlh].llnrerrrlri

BAo cAo c0n

slx

rcHlNa

(:ho nAm hichinh kit thlit nCAr, 31/l)t)()09

rdNG GIAM D6c (ti€p flreo;

Aan Ting Gidn nic vi Ki todn trutlng

.

ong fruong

.
.

Tung

Tdng Ciam doc

86 nhiem ng)y 22104/2008
Mi6n nhigm nsAy 09/01/2009

Ong 'truong Thii Son

T6ng Cinm d6c

86 nhiQm ngdy 05/02/2009

ung Le van blnn

K6 to6n tnrdng

B6 nhiPm ngay 06/12l2008

I

hc

Ki6m toin il6c l$p

:"st

C6c Bao ceo rei chinh ndy duqc ki':m toen bdi C6ng ty TNHH Ki6n toen vd K6 toAn AAC (TrU sd chinh
2t7 Nguy6n V6n Linh, Tbdnh ptr6 Oa Uang; DiCn thoei: (84) 0511.3655886; Fax: (84) 0s11.365s887;
websiter www.aac.com.vn; Email: ).

Trich nhi6m cia Ban Tiing Girim ifiic trong vi6c lap
Ban T6ng Ginm diic C6ng ty chiu

.

TuAn

thi

dinh phip

.
.
.

c6c 860 c:io

hiQn

Viit

Nam, Chd ds

ki

toxn ViOi Nam vd cec quy

hinh khac c6 liCn quan;

Lqa chgn c6c chinh sdch kd torn thlch hgp vd

Ap dung

clc chinh sdch d6 mot c6ch nhdt qu6n;

Dua ra c:lc phin dodn vd u6c tinh k6 todn mot cnch hqp ly vd then treng;
Lap c6c 86() cao tai chinh iren nguyCn t6c hoqt dong li6n tuc.

Cic thanh vien

cua Ban T6ng Cinm d6c C6ng ty, bdng brio cno ndy xec nhan rdDg: Chc 860 c6o tdi chinh
gdm
Bane oan d6i k6 to6n. Bdo c6o kiil quA kinh doanh, Beo cao lu! chuy6n tidn t€ va cec Thuy6t minh
bao
860 clAo tii chinh kdm,theo tld phin 6nh trung thuc va hqp ly vC tinh hinh tdi chinh cia C6ng tv tai thoi
di6m 31./12/2009 vd k6t quii hoBt dQng kinh doanh cing nhu tinh hinh luu chuy6n tien tq trong nim tii
chinh k6t thric cirng ngAy, phi hqp v6i cdc chuAn mlrc kA todn vA Ch6 dO kii to6n ViCr Nam hien hdnh.

rnit Ban T6ng Ci6m

d6c

d6c

ngdy 07 thdng 02 ndm

20 I

JI

$

trich nhic.m lap cac 86(r cao tni chinh ndy trcn co sd:

clic Quy dinh cua cac ChuAn mgc ke rodn

lj

tdi chinh

5

0

T.ang 2


cONc rY KIEM ToAN vA KE TOAN AAC
:r'aNii vrii\ auoc

ri

ati;1 IoLARrs rrTERNAfci'iAL

(hi [hitr5 rhi lI.llii ( ri ]li.lr

, i\rL\. ':'

s,; 89

/BCKT

r I Ll l;l

ii(:

Dd

Nr1ng,

ngdy

l1 thing02ndntzat0

BAo CAO KIEM TOAN
Kinh

gni:

H6i d6ng qu6n tri, Ban T6ng Gidm diic vir c,ic C6 darng
C6ng ty C6 phen Khonng sin Vinas A Luoi

ldi chrnh nam 2009. g;m Bang c;n d,li ke toAn t4i ng:iy
3lll2,/2009, Biio c6o kiit qud hoat dong kinh doanh, 86o cno luu chuy6n ti6n te va Thuyil minh bno
ciio tii chinh cho ninl rdi chinh k6t thirc cing ngal lua Cong D (lo phin Khoang ian Vinas A LLroi
(sau dAy gAi l;t l:i "C6ng ly') dinh kin ti tfang 4 di;D trang 20 C60 Bro c6o tei chiDh nAy dudc lap

(lhLin-q

t6i da kiam toan c6c

Bao ciio

9I
\O1

rheo ch6 d6 ka rodn Vi€r Nam.

Trdch nhiam cua Ban Tons Cidm ddc

\irciaKidrntoinri6n

$,

l{p cAc tsdo cdo tdi chinh ndy la trdch nhigm cua Barr T6ng Cidm ddc Cong ty. Trach nhiem cira
Ki6m to{n vi6n lA dua tr6n cric bing chring ki6m ben de dua ra i kian d6c lap cia minh ve rinh rrung
thrrc vd hop lj cua cdc 860 c6o tdi ohinh da duoc kiCm toin.
ViQc

Cd s0 dua ra

i

ki6n

Chnne !6i dA ti6n hnnh c6ng viec kiem iodn fieo cnc Chuin nluc Kiam todn Viet Nam. Theo d6,
chirDg t6i da thvc hien viec kiam fra thco phuong ph6p chon niu vi 6p dung cec thu nghiem cin

thidt, cec bing chtng xAc minh nh!'ng th6ng tin trong c6c Beo cro tdi chinh; d6nh gi6 vilc tuan thi
cic ChuAn muc ve Ch6 d6 kii toin ViCt Nam hien hdnh. cec nguyen dc vi phuong phrip ki rodn dusu
6p dung, chc noc tinh !d xdt doAD quan trgng clia Ban Tdng Gi6m d6c C6ng ly cing nhu cdch lrinh
bay t6ng qLrit cec Beo cio tdi chiDh. Chirng t6i tin ring c6ng vi4c kiCm toin c0a chring t6i da dua ra
nhirng co so hqp li d€ lAm cdn cL? cho i ki6n cua minh.

V ki6n cnr Ki6rn toan vi6n
'fheo kiiin chnng t6i. xat trCn rnQi khia canh trone
]i
)id thi cac BAo cao Iar chrnh da phan enh ung
thuc vd hop li vC tinh hinh tdi chinh cua Cong r-v tai ngay ll/12/2009 ve ker qud hoat d6ng kinh
doanh cing nhu cec luing lul ohuydn tidn tC trong ndm tei chinh k6t thic rai ngdy IIll212009, phir
hqp vdi Chuirn muc vd Ch6 d6 k6 totD ViCt Nan hien hdnh.

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lran I nl lnu ttren

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(:ktng thi KT

Chitns chl KTI/

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tltto.6a nq ttrqL

si D.0l a2iKTY

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thtji roi.dc Etio cnu k:ti chnfi \.it

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cicThtlit ninh

bAo cdo Anlh kiDt


CONT],IY Co PIIAN KHOANG

siN

VINAS A

LUoI

Bio

Xn FI!ong Phc,ng. Huy.lD A Ltr6.i, finh ThiLa t hi€n
Hu6

Kt

BANG CAN DoI
Ngiy

Cho hdn t.)i.hhth k&

TOAN

31 th6ng 12 ndm 2009

Thuy6t
minh

L
2.
I l.

TAr sAN NG.iN HAN
r ren r a cac khoan tudrg dudng ti6n

4.601.114.591

1tl

3.599.945.416

661.602.5 r l
2.500.000.000

2.850.000.000\

12tl

107,823.500{'

t.729.459.880
1.517.319.3i0
263.672.346

6:l.923.s00yir\

l3l

i.

TrA trudc cho nguoi b6n
C6c khoAn phAj thu kh6c

132
135

l,t0

V.

2.
3.

Thue cTcT duoc khiu irn
Thr:6 vd cic khodn phdi thu nhA nu6c
Tdi snn ngin han kh6c

2.

L

C:ic khodn ph{i thu

II. Tii sen c6 dinh

L

cid tr!

h9n

hao mdn luy k6

Tdi sin c6 dinh lhue

ai

3.

l.

L

2.

h+n kh6c

Chi phi tra ttlr6c ddi han
Tai sen ddi han khrc

TONC CoNG

222.87 r .A20

rAr sliN

338.g0g.6214

5s1.436.05;

200
210
220

8.306.557.63J

2,

6.319.297.85;

2.1r8.660.017

221

1.45',7.372.266

1

222

1.615.59i.423

1.579.409.52i

158.2t 9.I57)

(911.286)

230

tr

dii

154
158

(

t0

t86.896,2J5

.5',/

8.495 .23

7

405.714.I00
507.180.125
(101.436.025)

226

Chi phi xay dqng co brin dd rlang

Tdi srin

554.436.052

231.605.142
t.009.172

225

tl6ng sin tlAu
IV. Cdc khoan dau flr rii chfnh
DAu tu vdo c6ng ty con
2. Ddu tu ddi han ki6c

V.

,155.485.334

ts2

224

tri hao mdn liy k6

IlI. Bit

1s0

2.23

chinh

- Nguyen gi6

- Gid

338.909.623-1?

149

Tdi sdn c6 dinh htu hinh
, Nguyon gii
-

2.

dii

43.900.0000'N

630.849.603
630.849.603

141

B, TAI SAN DAI HAN

I.

-a

3.510.451.s36

cia kh6ch hdng

Hdng tdn kho
Du phdng giAm gin hdng tdn kho
Tiri s6n rgin hpn k-h5c

749.945.116

130

Phai thu

L

t/12/2008
VND

3.161.602.51t

Cic knoan diu ru tai chinh ngin han

lV. Hing t6n kho

3

\TND

7.758.J88.984

l.

2.

3r/12/2009

0

112

h9n

20a9

100

C:ic khorin ruong duong riSn

IIL C6c kho:in ph:ii rhu ngiin

cniNH

t | / t 2/

.n,u sii B 0l - Dt{
qan hdnh thea

QD s; ti/2a06/QD - 7TC
hgay 2A/3/2Aa6 ctu 86 tvikg BTC

T,iI siN

A.

cior)r

*t.,s4)

ll

4.456.181.489

510.164.780

1.780.000.000

-

210

dii

han

250
251

258

t2

1.7S0.000.00;

260
261

l3

268

270

201.259.778

68.236.21;

132.181.778

68.236.218

75.078.000

__

16.064.916.612

-_-_qJ!!.01!.!?9

Trarg

.1


coNG Ty co pHAN KH0ANG sAN vtNAs A LLrcJl
\5 Hu^nS PlonC, llu\in A Luoi. Tirrh Ihu.r']-):,:n IIui

BANG CAN DOI KE TOAN

OIfP

Cha ndm

d

Bio

cior)r

cHiNIt

chihh k.t tkic nga, J l/12/ 2009

THEO)

NgAy 31 th6ng 12 nlrn 2009

M6

NGUdN V6N

rtruyer
minh

31t2t2009

3fi212008

vt{D

!,1{D

Nq PTIAI TRA

300

2.124.rr1.223

663.026.936

Nq ngiin h4n
Vay vi ng ngin han
Phai fi'd cho ngudi b6n
Ngudi mua ue tidn truoc

310

1.893.221,513

663.026.936

-IhuC

Phai

3l l
312

l4

313

vd c6c khodn phei n6p Nha nLr6c

314

d ngudi lao dQng

t)

309.739.380

|.227.338.594

518 696.002

96.943.858

23.423.8sa
4t.225,913

35.618,21l

315

7

316

.l3l

C6c khoan phdi tra, phainQp ngdn han kn6c

319

212.429.639

Nq dAi h?n

330

230.E95.710

l

6.353.333

l

Chi phi phai tre

,E

,

Phei trd ddi b4n kh6c

Vay vA ng ddi hen

334

B. voN cHil sd HttJ

400

I.
L

2.
II.

V6n chi sO hiu
V6n dAu t$ cr:la chrir sd hihr
Lqi nhuan sau thu6 chua phen phi5i
Ngu6n kinh phi v,r quY khdc

410

t7

l8

230.895.710

r3.940.829.394

6.124.9E3.E90
6.124.983,890
59.983.890

4ll

t8

13.940.829.394
12.340.000.000

420

IE

1.600.829.394

6.065.000.000

430

ToNC CoNC NGUoN VoN

440

'c)

16.064.946,617

6.788.

K6 to6n tn^ing

'i%otorvci

.1'),,,"(,/"
I ne son

LA Vdn

Binb

A LroL ngay 07 thdnE 02 ndn 2010

CdL Thry)a minh ken tuea ti.

tdngS.lin hang 20 h

bb

)

phdn hdp thdnh cltc Bdo cdotilichlnh ha,

Trang

5


CONG TY

co

PHAN KHo,iNG sAN VINAS A LU,6I
a I ror r',u" lhe.l'lrd

\ | 1;P'^ " l'\er

Cho n6tr titi

Bio cio T)I CH.NH
h c ngay 3l/12/ 2A09

&inh ka

M;us6Dl]2-DN
si | 5/2006/QD BrC

BAO CAO KET QUA KINH DOANH

?an hanh theo QD

Cho nim tiri chinh k6t thfc ngny 31/1212009

nsny znB/2046

MN

r nuy€I

so

minh

01

Nim

cio Bi nuons BTC

2009

Nnm 2008

\.ND

VND

l9

5.715.280.664

1.590.827.302

02

19

3.150.000

10

l9

s.772.130.664

1.590.827.102

Gi6 v6n bdng bdn

t1

20

3

.691 .439 .634

1.093.785.839

Lqi nhuan eop va b:in hing vi CC dich vrr

20

csi rlEU

L

Doanh thu bdn hing

2.
3.
4.
5.

Cec khoen giem trir

vi

cung cdp djch vu

Doanh thu ilruen vC b6n hing vd CC dich

v!

6. Doanh thu hoat dong tdi chinh
7. Chi phi ho?t dong tdi chinh
- Trang d6. LAi Nay

2,080.691.030

49't .O41.463

5.518.551

21

2l

131.965.200

22

22

43.031.783

lt

23

)
'/

131.E11

8.

Chi phi b6n hang

24

7.004.367

26.261.997

9

Chi

25

591.819.665

415.81',7.027

10.

phiquin l! doanh nghi6p
Lqi nhnAn thuiin tii ho+t d0ng kinh doanh

30

1.570.E00.415

60.480.990

lt.

fhu nhAp k-hic

ll

t2. Chi phi khec

32

lJ. Ldi nhu6n khic

40

14. Tring lqi nhu$r k6 to6n trlrbc thu6

50

21

1.568.923.950

60.480.990

5l

21

23.67 8.446

497.100

l

s. Chiphi

thui: TNDN hien henh

23

1.876.46s

(r.876.16s)

16. Chi phi thu6 ]NDN honn lai

52

17. Lqi nhuan sau thu6 thu nhap doanh nghiep

60

24

1.545.245.504

59.983.890

I8.

70

25

1.759,98

339,36

Lai co ben trCn c6 phiCu

K6 todn truong

<1:Y::),',1-"'

N CTYCP .Q
. -TDANG Sd
,.

ris
6

san

LC Vntr

Binh

LudL ngAy 07 thdng 02 tldn 20lA

Ctu ThulAt ninh kin thea ta tftng 8 den tdng

2A

la b6 phan hap fiAnh cn.t E.i.) cda t,ii chinh nAy

Trang

6


CdN*C TY

\a

sio cioTAt cniNH

co PH^N KI{OANG s,iN VINAS A LU6I

Hdoog Ph,'ng.

Ilu\in A Luor.

I

rnh I hira , hrin Hu(i

Cho hdn

dichihh kA thlic hg,tf Jtl2/21t09

rtin

BAo CAo LU.U CHUYEN TIIN TE
Cho nim tii chinh k6t tb'ic ngd-y 31/1212009

ME

2.
J.
4.
6.
7.

Luu chuy6n tidn tir ho?t along kinh doanh
Ti€n thu ti bAn hdng, CC DV vd doanh thu khdc
IiCn chitra cho nguoi cung cdp HH vd DV
I En Cru ra CnO ngu0L rao 0Qn8
Tian chitrd hivay
Ti6n thu khdc nr hoat dong kinh doanh
TGo chi kll{c cho hoqt tl6ng kinh doanh
Lmr chuy5n tiAn thuin tir ho?t dqng kinh doanh

01
02
03
04
06
u
20

or
I

D
j/2006iQ0

. u tc

cra Bi ntohg !)TC

Nlm 2009

Nnm 2008

\T.,lD

\t,tD

so

1.

i;

ngAy 2A8/2AA6

Chi tie u

l.

s6 B

8at1 haah theo QD

3.993. r47.186

1.526,903.802

(3.659.ss0.101)

( | .559 .121

.162J

(505,6r6.000)

(442.191.399)

(3t.899.972)
2.126.746.253
(2.586.884.7s9)

Q.on.44r.760)

(600.632.192)

(605.86r.784\

3.014.416.616

t

//:.

IL

1.
z.
l.

Luu chuy6n tidn tir hoet al6ng
Tidn chid6 mua sim
I ten cnl oau

l ian

fiu

la

)O

dAu

t[,.t

tu

TSCD vd ciic

ISDHkh6c

tu gop von vao oon vlKnac

i cho vay, c6 tuc va

bi

nhuAn duqc chia

Luu chuy6n ti6n thuin tir hoet ilong itAu tu

IIL Luu chuy6n

tiAn

ti

ho4t tlQng

tii

21

(4 ,408.399 .2'78)

25

(

2'l
30

42.234.200

(6.146.16s.078)

Luu chuy6n tidn thuin tir ho4t tlQng

tii

chinh

Luu chuy6n tiin thuitr trong ki
TiAn vi tu6ng atudng fiAn ttiu ki
Anh huong cua thay diji ri gin h6i doriquid6i
Ti.]n vi tu0ng drcrg tidn cuiii ki

31
33
15
,10
50
60

ngoai te

u-aaB 8 den ituap 2A

h

bA

4.519.118.000

(438.342.90s)

3.599.945.416

3.599.945.416

61

70

r.599.945.4r6

3.161.602.s11

L*6i, ngAy 07 thdng 02 ndm 2AI0

ti

4.519,I t8.000

(166.545.035)

L6

ni"h Urt th.o

Gr3.310,800)

200.000.000

K6 toin

Cdc Thura

5.518.551

6,275.000.000

6.308,454.965

phAr hc,p thdah cia Bno aio di thinh ,ay

tndng

Vin Binh

\\,

\

1.780.000.000)

chinh

1. Tidn thu nr PH cd phiiiu, nh.in v6n g6p cira CSH
2. Tidn vay ng6n hqn, ddih+n nhdn dugc
3. T€n chitni nq thuC tdi chinh

/1

(318.829.35r)

CO\c TY CO PIIAN KIIOANC
\:rrlr' ' l'o.- Il4,;n 1,,o

SAN

vINAs A LU,6I

-l rh.n.harll(i

Cho ndn

THUYET MINH BAO CAO TAI CHiNH
( ac thular nnh nav Ii b6 phon hop rhdnh va cjn ,1uoc doc d1,B lhd voi ,dt

1.

RIo CAo T)I cI]iNH
ii.hinh kit th c kgA, 3l/I ]/ 20t19

Bdn,do

lai

inh)

DIc di6m hott dong
C6ng O CO phen Kho6ng sdn Vinas A Ludi Gau day goi tit ld "Cdng ry") duoc rhinh I6p lheo ci6y
chiLng nhen dang ki kinh doanh s6 310300027t do Sd K6 boach vi DAu tu Tinh Thla ThiCn Hu6 cip

ngrl 21, | 2008. TrJ khi thanh l6p ddn nay, C6ne ry da b6n lAn didu ohinlr Giiiy chnng nhAD ddng ki
kinh doanh (lan di€u chrnh gan nhdt vao ngey 05/01/2010). C6nB ty ld don vi hach toin dQc lap, hoff
dQng sin xudt kinh doanh theo Luet Doanh nghidp, Di6u li cong ty vn c6c qui rllnh phAp lj hiQn hnnh
c6 lien quan.
Ngdnh nghi kinh doanh chlnh

.
.
.
.
.
.

Khai thrc ve che bien khoing san;
SAn xudl vd kinh doanh val liCu xay dung;

Xay dung c6c cdng trinh dan dung;
Xe-v d|Jn.g cec c6ng trinh c6ng nghi€p, giao th6ng thriy loi,
ha tang d6 thi, khu c6ng nghiep, khu dan cu, khu du lich;

thiy dien, ben cang, c6ng trinh ki

rhuat

4

San lap mAr bdng;

Van chuyen hdng h6a bing d t6.

2. \iln

d6 k6 todn, ilon vi ti6n

Ni6n d6 k€ to6n

bit

rA

dAu fn ngny

i6

si'dUng trotrg k6 loin

a

I th6ng I ve k€t lhic vao ngdy 3l than8 12 hdrg nam.

860 cno tni chinh va c6c nghicp vu ke toen dugc l4p vd ghi s6 bing DdngViCrNam (VND).

3.

Chu6n muc vA ch6 df kd roin 5p dgng

ty 6p dung Che dO kO rodn Viet Nam, ban hdnh rheo Quyilt dinh s6 I5/2006/QD-BTC ngdy
20/01/2006 va He th6ng ChuAn myc K6 to6n Vi€t Nam do 86 TAi chinh ban hdnh.

Cdng

tlinh rhfrc

,t.

T6m

tit

k6 tohni Nhar k)t chune.

cic chinh sdch kii todn chi y6u

4.1 TiAn vi ctic *hodn lvong dtdng iAn
Ti6n bao gdnr

f

idn m{t, tian giri ng6n hdng vd tidn dang chuydn.

Cdc khoen ong duong tian li cic khoen ddu tu ngin h4n c6 thdi h4n thu h6i hodc dio hgn kh6ng qua
3 theng kC tir ngey mua, c6 khe ndng chuyan d6i de ddng thdnh mor luqng tidn x6c dinh vd kh6ng c6
nhidu rni ro trong chuyen d6i thdnh dAn.

4.2 Cdc nghiqp vg bdhg ngogi

tC

Cdc nghiCp vu phdr siDh bing ngoai te duqc chuy6n d6i sang ddng ViCr Narn theo ri gi6 do Ngan
hdng Nhd nu6c Viet Nam c6ng b6 tr€n.rbi rrudng ngo?i re liCn ngan hAng rai thdi di6m phTr sinh. Cac

lii khoin c6 s6 du ngo?i lC duqc chuyCn d6i sang d6ng ViCt Nam thoo ti gid rrCn rhi tn_r('lg ngoai t6
Iien ngan hnng tai thiri di€m kCr ihic ni€n d0 kC to6n.

kj' cia

ri

vd chCnh tech ri gid do d6nb giii tai sd du ngoai rE cudi
cdc khoAn no dei han iluoc phiin 6nh vdo ket qud hoat al6ng kinh doanh trong ki. Ch€nh l6ch

Chenh l€ch

gi/| ngoairC ph6r sinh rrong

ki

T.ang 8


Bio

CO\G TY CO PHA) KHO,(NG SAN VINAS A LTIOI
Xd lluong I'hong. lluyer A l.uoi, Tinh ThiLa Thitn Hu.-

C,4o

T)I CH|NH

ChandmtAichinhkattk)cngar31/12/2009

THUYTT MINH BAo CAO TAI CHINH OITP THEO)
(Cd( Thuy,it minh nAj' h bO phdn hqp ihAnh fi cAn dvLI dpc ding thdi r'i cdc Bdo cda fii chitlh)
gi6 do denh gi6 lai s6 du ngoai r€ cu6i kj' cia ti6n !n41. tian gti, tidn ilang chuyin. cac khodn no
ngin hen thi da lai s6 du tren bio c6o tdi chinh, ddu nim sau ghi bit todn nguqc lpi d€ x6a s6 du,

rj

4.3 Cdc kltodn

phii thu

Cec khoin phAi thu du.c trinh bdy tren bio cao

tii

chinh theo gid ni ghi sd cdc khodn phdithu kh6ch

bing vd phii thu kh6c.
D\r phdng nq phai rhu kh6 ddi thd hien phin gi6 tri dy ki"an bi tdn th;r do cec khodn phdi ihu khong
duoc khich hdng thanh todn ph6t sinh ddi voi s6 du crlc khodn phii thu t?i thdi diem ket thric ni€n d0
k6 todn. viec fich lip dq phdng thrrc hiQn theo huong din rqi Th6ng fii s6 228|2009/TT,BTC ngdy
7/12l2009 cia B0 Tei chinh.
1,1 Edne t6n kho
Hang rdn kho dugc ghi nhin theo gid thip hon gita gi, g6c ve gi6 trithudn c6 th6 thuc hiQn dugc. Gi6
gdc hAng ton kho bao gdm chr phl mua, chi phl chi! biiin vd c6c chi phi lien quan truc ti6p khec ph6t
sinh da c6 dugc hdng t6n kho d ilia di6m vd tlang thii hiEn tai. Gi6 trithuan c6 th6 thuc hiCn ld gii ben
udc tinh trir di chi phi udc tinh dC hodn thAnh hdng tdn kho vd chi phi udc rinh cdn thi6t cho viec ticu
thu chfrng.

GiA g6c hdng rdn kho dugc iinh theo phuong ph6p nhap

phuong ph6p ke khai ihuirng xuyCn.

trlrdc

xudt

hrdo

vA dugc hech to6n theo

Du phdng giAm gi6 hdng tAn kho dugc trich lap khi gi4 tri thuan c6 tha thrc hicn duoc cia heng tdD
kho nhd hon gi6 g6c. Viec hich hp dti phdng thuc hien th€o huong dan lai Th6ng tu s6 228l2009/TTBTC ngdy 7/1212009 cna B0 Tdi chinh.
4,5 Cdc khoAn diu ttt tll chitth
CAc khodn dau hr vio c6ng fy_con, c6ng
kh6c duqc ghi nhan theo gi6 g6c.

ty liCn k6t. c6ng ry liCn doanh va cdc khoan dAu ru

tii

ohinh

Du phdng dugc lap cho cec khoan gidm gid dAu tu neu ph6t sinh lAi ngdy kiit thuc ni6n d6 k6 ro6n.
ViCc rrich lap dv phdng fhvc hien tbeo hu6ng daD tai Th6ng tu sii 228l2OO9lTT-B'lC \gity 711212009
cia B0 Tdi chinh.

4.6 Tdi sin

6

ilinh

hru hinh

Nguren ?in

Tii .;n

ca

d

iIh hiru hinh dugc ph;n

Anh rheo nguydn gi:i

trir di khdu hao

li)

kd.

Nguy€n gi6 bao gdm gi6 mua vi toir bO c6c chi phi me C6ng ty b6 ra d6 c6 duo. c lei sen c6 dinh tinh
den thdi di6rn dua idi sAn c6 dinh d6 vdo tr0ng th6i san sdng st dung. Cic chi phi phdt sinh sau ghi nhen
ban diu chi dugc ghi tang nguyan gid tdi sin ci5 dinh n6u cric chi phi ndy chric chin ldm tang lgi ich kinh
t6 trong tumrg lai do si dung tAi sin d6. CAc chi phi kh6ng th6a rnan diau kien trcn duqc ghi nhen le chi
phi trong ki.

Trarg

9


coNc ry co

PHAN

KIIoiNG s,iN vtNAs

A

Xe Huong Phong, tluyen A Ludi, Tinh Thua ThiCn i

LU'dr
lui

cio

B/io
r cHiNH
ChondLtdichrlh kA htic npayli/r2/ 2009

THUYET MINH BAO CAO TAI CITiNH {TIf,P THEO)
(Cdc

lhuyit minh

niry td b0

phdn hW thnnhvd cdn duo, Jot dongthoivoi cat Btio cdo taichinh)

Khiu hao
Khau hao dlroc rinh thco phuong phap duong rhing dua tran rhoi gian hini dung uoc tinh cia tdi san.
Mt'i'c khAu hao phi hqp vfi Quyet ilinh s6 206/2003/QD-BTC ngdy 12 th6ng 12 nem 2003 cia B0 TAi
chinh.

Loai

tii

sdn

Thoi qian khiu hao (nam)

M6y m6c, thi6t

bi

trrtc dii

hqn

4.7 Chi ph{ ttd

s

'

l0

Chi phi rfa ruoc dei han phdn enh cdc chi phi lhrrc le db phet sinh nhung c6 liCn quan din k6t qud hoat
dong san xuit kinh doanh cia nhidu ni6D dO te toan. Chi phi trd tru6c dai h?n dugc phan bo trong
khodng thdi gian md lqj ich kinh td dugc du ki6n tao ra.

4,8

Ctic khodn ph1i

fid

fi

chi phi

t

ch

tnt'c

quan
cUa

Cac khoaLn phdi rA ve chi phi fich tru6c duo. c ghi nhan cho s6 li6n phai tra trong tuong lai li€n
nhd cung cip hay

chrra.

4.9 chi phi

ruy

t.

't".

*
Chi phi di vay trong giai doan dAu tr.r xiy dung cac c6ng trinh xay dung co ban do dang dugc tinh vlo {
gi6 rri cia di sin il6. Khi c6ng tinh hoin thdnh thi chi phi di vay iluoc rinh vio chi phi tdi chinh trong Y
k'.

I6t

cd crc chi phi di vay kh6c iluqc ghi nhAD vdo chi phi tdi chinh trong

4.10 Phan ph6i lqi

ki khi

phdt sinh.

nhuin thuiin

Lgi nhuan thuan sau thu6, sau khi trich lap c6c quj rheo Di6u le cia C6ng ty va cdc quy dinh phep
cia ViCt Nam, ilugc chia cho cac c6 d6ng theo Nghi quyet cia D?i hoi c6 il6ng.

li

4.11 Ghi nhAn doanh thu

r

Doanh thu hop ddng xay dqng duqc ghi nhan theo hai trudng hqp:

/
/

.

rruong hsp hqp d6ng xey dung quy dinh nhe thau dugc thanh todn theo tidn d6 kii hoach, khi k6t
que thvc hien hqp d6ng x.ay dqng dugc u6c tinh mQt cich dring tin c{y thi doanh rhu vd chi phi
cria hop d6ng xAy dung duqc ghi nhan luong fng vdi phAn c6Dg vieo da hodn thAnh.
Trudng hgp hgp ddng xay d\rng quy dinh nhi thdu duqc thanh to6n theo gid ki khoi luong rhuc
hi6n, khi k6t quA thuc.hiCn hqp d6ng xay dune duec udc tinh mot cach d6ng tin cay thi doanh thu
vi chi phi cia hqp d6ng dnqc ghi nh{n tuong lmg vdi phan cong vric de hoen thdnh trong kt
duq c kiach hin8 xdc nhan.
Doanh thu.ben hing vd cung cip dich vu duoc ghi nhdn khi c6 kli nAng thu dugc
t€ ve c6 th6 xdc dinh duqc mot cdch chac chin. d6ng thdi thoa men di€u ki6n sau:

r'

cic loi ich kinh

Doanh thu b6n hang duqc ghi nh$n khi nhiing rui ro d6ng k6 vd quyen so hfu v6 sdn phAm d6
duoc chuyAD.giao cho ngudi mua vri kh6ng cdn khA neng ddng kC ndo ldm thay d6i quydt dinh
cia hai b€n v6 gi6 bin hodc khi ndng tri lai hing.

Tane

|

0


cONG TY CO PHiN KHoANG s;.N vINAs A LU'oI
Xd llu,Jng Phnn-.. Hu\en A I uor. I rnn I hua I hien Ilud

sAo CiO T)I CITLNH
Cho ndn tdichinh Mt

!hi!.

gdyJl;t)12009

rHUytT MINH BAo cAo rAr cHiNu ruEp ruror

(CdcThqltninhndflAbiphdnhqpthalnh|dcindor(1t)(dingthdr|otco.BaocaotAtthLnh)

r'
.

Doanh thu cung c6p dich vu dugc ghi nhan khi da hoan rhenh dich vu. tnrdng h9p dich vu duqc
thuc hiCn fong nhiCu kj' ke todn thi viec xic dinh doanh thu trong tung hj, duorc thgc hien cin cr?
vdo fi l0 honn thdnh dich vu t?i ngAy k6t thric nam tdi chinh.
Doanh thu hoat dong tdi chinh duqc ghi nh6n khi doanh thu dugc rdc dinh tlLong d6i chic chin vd
c6 khA nnng thu duqc Ioi ich kinh tC tir giao dich do.

/-l ian lai dusc shi nhan tr6n co s6 thoi gian vn hi suir thuc t6.
/C6 ruc vi lgi nhu4n duqc chia drrgc ghi nhan khi c6 d6ng iluo. c quydn nhin c6 tuc hoac cic ben

rhant Aia gop r or dugc qut en nhdn lqj rrhrrdn rrr r i6c g6p
',n.

1.12

ThuA thu hhAp doanh

nghi.p

Chi phi thuii thu nhap doanh nghiep trong

ki

bao gdm rhui rhu nhdp

hiin hinh

vd thu6 thu nhdp hoan

lai.
Thu6 thu nhi,p hiCn hdnh li klroan thud dugc tinh drta Fen thu nhap chiu thu6 trong k! vrii thr:.i surit co
hieu luc t?i nsay k6t thLrc k| k6 toan. Thu nhap chiu thu6 chenh lCch so v6i lqi nhuan k6 to6n la do
diau chinh cec khoan chenh lech tqm thdi gina thu6 vA k6 tcin clng nhu didu chinh cdc khoan thu
nhip vA chi phi kh6ng phai chiu thu6 hay kh6ng dus.c kh6u lri.

Ihuii thu nhap hoan lei dugc x6c dinh cho c6c khodn ch6nh ICch tam thdi rgi ngay ki:t thtc ki k6 to6n
gina co so tinh thuii thu nhap cLia crc tAi sdn va nq phii tra \a gi6 tri ghi sd clla ching cho rnlrc dich
bdo c6o tdi chinh. 'rhu6 thu nhip hoen lei phai rri duoc ghj nhan cho lit ce cac khoan chonh lech tam
thoi. Tii sen thu6 thu nhdp ho6n lai chi duoc shi nhAn khi chic ch6n trong tLrong lai sC c6 lqi nhu6n
tinh rhu6 d6 sn dung nhtng chCnh lech tam thdi dudc khAu trn ndy. Ci6 tri cria lhuii thu nhap hoan bi

i .ro. c tirrh theo thu6 suit dlr tinh sc ep dung cho nim tdi sen duorc thu h6i hay nd phei tre duo. c thanh
toan dtra tren c6c mfc thu6 suit co hjeu luc tai ngdy k6t thric ni€n d6 k6 to6n.
s6 cna tdi sdn thu6 thu nhap doanh nghiQp hoin I4i phdi duqc xem xdr laivdo ngey k6t thric
ka toen vd phai giin gi6 lri ghi s6 cia tdj sen thue thu nhap hoen lai d6n mrlc dim bdo chic chin c6
loi nhuan rinh thud cho phdp lgi ich cia rnol phan hoac toan bO rdi san thui: rhu nhap hoan lai duo. c
dung.

ci6 tfi ghi

k'
di
si

4.13 Thui tudt fi c,ic 4 phi nip Ngdn sdch mn COng ty irsng dp dt'hg
. I nue I nu nnap 00ann ngnrep:
-fhui!

thu nhap doanh nghiep 6p dung cho Dg 6n -Khai thac di ldm vat lieu xay dung th6ng thuonc"
bdng l0% lgi nhuan thu duo. c trong tboi han I5 ndm ki thu khi dv en bAt d6u ho?t dong kinh doanh.
C6ng ty duoc mi6n thud thu nh6p doanh nghiep trong 04 n6m k6 tir khi c6 thu nhAp chiu thu6 vd gidm
50% trong 9 nnm ti6p theo. Nam 2009 Ia nem thu 2 C6ng fy 6p dung u'u dei mi6n 100% thu6 TNDN.

.

MiAn tian thue

dit trong I ) nnrn

k6

tu ngiy xiy drmg hodn thdnh tlua dv dn vdo ho?r dong.

(Nhrng uu dai v6 thud tr€n dey duqc quy ilinh qi Gi6y phdp ddu tu s6 3113t000076 cda Uy ban
NhAn de,r Tinh Thta Thien Hu€ vd Nghi dinh 124,O1D-CP rgay 11/1212008 cna Chinh phi),

.

Cec logi Thuii kh6c vd LC phi nop thco quy dinh hi6n henh.

Ir.rn! I

I

OI

.i.

itu


CONG TY

cio

co

PHAN KHOANG sAN VTNAS A LU.dI
Xa Huong Phong, Huyen A l-u6i, Tinh lhua Thien FIu6

THUyET MrNH BAo cAo r.q.r

Cho nam

Ria
I cqit\rl
hichinh kA thic sar 3l/t )/ 2aa9

cniNs rrrnr ruBot

It.th1"uan"a,tt)bnp4iahopthala|0cc'ett.tp.tlctcdiag,h:vo].dcBao,dant.h;n/

5.

vi

Ti6n

c6c

khoin tudng drdtrg ti€r
3ut2/2009
\-.ND

TiCn mql

l len gol ngan nang

655.6t6.214

3Ut2/2008

VND

'7486tt.4t1

s.966.297

L331.999

Cic khoan tuong duong tian

2.500.000.000

2.8s0.000.000

c0ns

3.161.602,511

3.599.945.4t6

3t/t2/2009

3t/12/2008

6.

Cnc

khoin phii thu kh6c

\4{D
C6ng ty CP Ddu tu vd xay dung VAM.IC

rroann ngnrep ru nnan bang n4nn

Bii

VAn Cliong

\"lllD

;T

9.s45.000

H.

10.000.000

T(

5.000.000

It

93.000.000

'l'ruong Vi6t Kh6nh
Lc ThjThu
Phai thu khnc

Lai cho vay phai ihu
cQoc

7.

1.636.682
48.000.000
6.759.664
89.731.000

263.672.J46

Hdng t6n kho

Nsuyen Iieu, vAt liCu
C6ng cu, dung cv
Chi phi SX, KD dd dang

3Ut2/2nO9
\T.ID

3t/12/2008

t4'7.808.767

48.s19.266

t56.228.637

VND

I

L825.000

59.557.319

65.807.592

151.753.481

212.75'.7.765

Hdng h6a

11s.501.399

c0ng

630.849,603

338.909.623

'liang l2


CONC] TY CO PHAN

\-uro,JPhorg.

KHOINC S.iN VINAS A LLT6I
thud thiej H,e

THUvET MrNH BAo c,{o rAr cuiNH
(CdL Thulitminh nay

8,

Bio Cio T)I CH.NH

|.cf \|.oi, Int
LA b6

Cho ndn tdichinh ket rhlL

ngd 3t/t )/ )009

lrrtp rHEo)

phin hop thd htitLindnJcdacd6ngthdiN6icAcBA;cdofiichitlt..

Tni sin ngin han khdc

3

31n2t2009

Tam img

Tdi san thidu chd

xi

li

c0nc

9.

VND

t2/2008
VND

222.871.020

554.436.052

222.A11,020

554.,{36.052

Tni snn c6 dinh hru hinh

M6y m6c
rhi6t bi
VI,ID
Nguyen gi6

Thi6t bi, dung
VND

r.579.409.523
rviua sam lrong nam

nim

VND
L579.409.523

I8.181.900

18.000.000

36.181.900

|,597 .591,423

18.000.000

1,615.591.423

Gidm trong ndm
S6 cu6i

c0ng

cV qunn ry

KhAu hao
914.286

Khru hao trong n5m
GiAm rong nem
SO cu6i nim

914.286

156.929.8?l

375.000

I 57.3

1s7.E44.151

375.000

158.219.157

Gi:i tri c6n lai
|.578.495.231
56 cu6i niim

10.

Tii

1,439.711,266

| .5',7

17,625.000

ti6t ti
Nguyen

VND

gii

Thu6 tdi chinh tfong

s6 cuiii n;m

Khau hao
Kh6u hao lrong nam
Sii cn5i ndrn

Gii tri

cdn l?i

56 cu6i

nim

nin

4N

04.871

8.495 .237

1.4s7 .37 2.266

s6n c6 alinh thn6 tdi chinh

Mliy m6c

\{

cQnc
VND

507.180.125

507.180.125

507.180,125

507.180.I25

10r.436.025

101.436.025

101.436.025

101.4J6,025

405.744.t00

405.7't4.I00

Traig l.l

U


cONc I.Y cO PHAN KHoiNG sAN VINAS A LTIdI
\, Huong phong. Huytn A I u,.r linh lhLm lhiil Hu6

Biocio
Cho nntu

dichinh

kt

t

c{iNtt

thic ngdy 3lllz/ 2009

THUYET MINH BAo cAo TAI CHiNH OI6P THEO)
(Cdc Thuyit minh ncy ld h6 phAn huD thanh va cdn Jusc doc

dnngthcifii

cdc Bdo cdo tat thinh)

lai chinh tdi san miy xlic lAr cua C6ng ty cho thuO 'IAi chinh 2 - Ngan hang Ddu tu vd Ph61 tli6n ViCt
Nam Chi nhinh Dd Ning theo hqp d,jng thu6 tdi chinh s6 03/20091HD'|C ngAy 2210112009 vdi thdi han
thu6 lA 3 ndm, hi suAt duo.c diiu chinh theo lii su6t co bdn do Ngan hang \hd nuoc rJng b6 nrngthdi k' x
150%. Hat fhdi han thue c6ng ty sE dvgc mua l?i tdi san v6i gi6 1.000.000 d6ng.
ThuC

ll.

Chi phi x6y dqng cd bnn db dang
3u12/2009

VND

3t/12D008
},I\JI)

4.051 .9 44,992

398.301.659

C6ng trinh d\r ,n khai thdc vAnB

296.617.505

\29.461.t21

finh

10s.902.629

t0.145.631

i.656,363

L656.363

4.456.1E1.4E9

540.164.7t0

Cajng trlnh md de
COng trinh duong tr6nh He

Vtn phdng c6ng fy

c0ng

12. DAu

trdii

hen

A

khic
3u12/2009
1/ND

Dau iu vio cry cP dau tu vd

xD vAM.lc (ti Ig llolo)

cQng

13. Chi phi rra

\.ND

(

1.780.000.000

trutc ddi

h?n

VND
Chi phi c6ng cu dlng

c!

chd phAn b6

6t

Y/

t.780.000.000

31/12t2009

c0ng

3t/121200E

3|12t2008
l/}.,ID

l2.l8l.77E

68.236.218

r32.181.778

68.236.218

I


ry c0

PHAN KHoANc sAN vrNAs A Lrtol
Xd lluungPhong. Hu)enA Luoi. ftnhlhuaThi€n tlua

cONc

Cho ndft

di chinh

Rio c,lo r)r cHiNH
l l/12/ 2009

k6t thtic hear

rHUyiiT MrNrr BAo cAo rAl cnir*n grEr runol
nb

(Cttc Thuyitt mith

14. Vay vn nQ

Id bi phdn hqp thdnh .rd cdn

dnc

dac

ding thdi ydi cdc Bdo cdo

tdi chihh)

ngin h8n
3v12D009

\TND

Nq

dii

han d6n han trd

309.739380

vi

c6c khodn phdi nop

Nhi nr&c
3llt2/20i0i.''

\ND
ThuA gie

tri gia teng

3U12n0/)a

l'l\D
6.469.473

Ttue thu niAp doanh nghiCp

24.175.546

tar nguyen

I nuc

vl{D

109.739.180

c0ng

15. Thu6

31n212004

Cdc kioan phl, le phi vA cdc khoan pheinop kh6c

cOng

497,100

8,827.585

11.419,800

2.635.100

22.839.600

35.638.231

41.225,973

z
16. Cdc khodn

phii tri, phii

nQp

ngin hin kbdc

Chi cl,lc thuii huyen A Lu6i
t,ao n,em mar ngnrgp

TrAn Quiic Hhng
Phan St TuAn

Du c6 Tdi kho&n tam rimg
PhAi

tri

cqng

kh6c

31n2t2009
VND

3V|2no08

3.t6'1.'17 4

3.327.770

VND

2.501.100

Bdo hidm xa hQi
Bao hi€m y te
Cdng ty CP Cavico Xay dlrng h4

(

35,821.760
7 .003.620

tlng

30,000.000
15,000.000

6.000.000

t10.434.285
2,501.100

212,429.639

!.327,770

Tnns l5

\


BAOCiO I (H|NH

cONc TY cO PHAN KHOANC SAN VINAS A LUOI
\l lu.rg P\.n.. LIL\cr \|!,oi.. rh.\iilhienHLa

Cha

ndn

tAi

chinh kit thric ngdt 3lit 2/ 2009

THUYIT MINH BAO CAO TAT CHiXU ITTNP THEO)
t ac fhu;it nnh nr4 la ba phd hoD thAnh,a cdh duoc do. di,tg thoivoitic Bdo cdo ti

thinht

17. Vay vA rq dni han

3r/r2t2009
VND

Vay dAi han Ngan hdng Techcombank_CN Dd NAng
Nq thue tdichinh

r

c0ng

230.t95.710

3t/12/2008

\ND

41.654.000

89,24I.710

Nan

Chi nhinh Di Ning theo hop ddng rin
dung dii han s6 040-05/09 HDTD/SMLDN/TCBDN ngey 19/05/2009, vdi rhdi han vay 24 thdng,
lai suat ffong haD 10,5%/nim. Tdi san dAm beo: beo lanh cna ben thu 3.
Vay ngan hdng.Thuong mai c6 phan Ky fiudng Vi6t

'lh]]C tdi chinh tdi sdn mey xfc IAt cia Cdng ty cho thu6 Tdi.chinh
2 - NgAn hdng DAu tr vd Ph6t
!ri6n Viet Nam CN Dd Nane theo hqp ddng thuC iAi chfnh s6 03/20O9A IDTC ngdy 22101/2009 v6i
fhoi hgn lhu€ la nAm, lai suet dudc di6u chinh theo lai suet co ban do NgAn hdng Nhd nlrdc cdng
b( litDg thdi ki x 150%. Hct lhoi han thuC c6ng ry so duoc mua lAi tai sAn v6i gid 1.000.000 dong.

I

18. V6n

a.

chi

sA

hru

B6ng irSi chi6u biiin tlQng cna v6n chri stir htu

cia
chi sd hiu

V6n itiu tu

Lqi nhuAn

cOog

sau thu6
chua Dhen Dh6i

\TNID

VND

6.065.000.000

59.983.890

6.124.981.890

9)

s6 du t'ei 31/1212008

6.065.000.000

59.983.E90

6,t24.983.890

T

56 du tei 0l/0r/2009
Teng trong nam

6.065.000.000
6.275.000.000

6.124.983.890

/4,

| .545

4.400.000

4.400.000

12.340.000.000

r.600.829.394

13.940.E29.394

s6 du tei 31/ou2oo8
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GiAm lrong

ki

Giem rong nAm

56 du tei 3Ul212009

b.

59.983.890
.245 .504

7

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Chi ti6t v6n diu trr crla chu sd hiu

31n2t2009

3U12t2008

VNI)
C6 d6ng ph6 thOng srng
C6 d6ng phd th6ng khdc

cQng

1Ap

5.100.000.000

\T\ID
5.

r00.000.000

7.240.000.000

965.000.000

r2.340.000.000

6.065.000.000

Traig

16

coNc ry cd pHAN KlloANG siN VINAS A Ltldl
lJi
\"r .n.F\ rg I.\c A ril.lr,u'llrer

BAO CAO
Cha ndn

hi .hinh kA n1tlc

"snr

T}I CHINII
J lil )/ 20A9

THUYIi,T MINH BAO CAO TAI CHiNH (TIEP THEO)
(Cdc Thul,ir ninh niy ld b6 phnn hqp

c.

thdnhj,d

n kQC

dtt Jin! thotvutJc Bdo,at tat,htnh)

C6 phiilrr
3v12t2009
C6

S6 lLrq'ng c6 phi,lu dugo phip ph6t hanh
Cd phiAu thwdng

56 luongc6 phiiiu dang luu hdnh
Ca phi€u thuotg

Minh gid

d.

ci;

phiiu t0

000

phi6u

3l/r212008
C6 phi6u

r.000.000

1.000.000

t.000 aaa

LA00 004

1.214.000

606.500

1.234.000

606 500

ding

Lqi nhuan s.u thue chua phen ph6i
NIm 2009
V}lD

Loi nhuen ndm tru6c chuyen sang
Lqi nhuAn sau thuC Thu nhap doanh nghiCp
Phen ph6icdc

qui

NIm 2008
\TND

59.98r.890
1.545.245.504

59.983.890

4.400.000

uuy

dLlu ru pkar rfleh

Tam

tich quj

khen thuo/tg

phic loi

Lqi rhuan siu thu6 ch|fa phan ph6i

't 400 000
1.600.829.394

59.983.890

10,'

19. Doanh thu

)N(

bin hing vd cung cap dich vu

N.i

\11

Nim 2009
VI{D
T6ng doanh thu
+ Doanh thu hoat dong sAn xurt d6
+ Doanh thu hoat dong kinh doanh thuong m?i
+ Doanh thu dich vu cho thuC mdy
+ Doanh thu hQp ddng xa), dwg

C6c khoin

giim

tri

doanh thu

+ Chi6t khdu ihLiong mai

Dornh thu thuen

vC

bin hing h6a dich vg

Nim 2008
\o,D

5-77 5.240.661

1.590.827.302

L58L779.758

1.590.827.102

218.399.991

5l545.454
L923 5s5.45s
3.150.000
3.r50.000
5,772.130,664

1.590,827,302

Ll


cdNG Ty c0 pHiN KHo-,iNG siiN vrNAs A LItdI
\ ' Fr,ronc Pno.,s. HuJc ^ | ro' | ,an InJd Lr I' H h:

Bio cio r)r cHiNH
fii

Ch.) naln

chinh k& tulic ngn! 3l 12/

)|aa

rHUyEr MrNH BAo cAo rAr cHiNH {Trtp rHEo)
(Cac Thuydt ninh ndy ld bi phdn hdp thinhvd cin

tlwc

doc

ding thdi.,,6i

cric

Bdi cdo tdi chinh)

20. Giri viin hnng brin
Nnm 2009

vf{D
Gia v6n d6 ihdnh phim

Gil

v6n cLia rhuorg mai, dich vu
Gid v6n cna hoat d6ng xay lip

c0ne

r.899.630.369

Ndm 2008

\T{D
l.091.785.839

240.809.265
1.551.000.000
3.691.439.634

1.093.78s.839

NIm 2009
VI\ID

N;m 2008

21, Doanh thu hoat ddng tAi chinh

Lar uen gur

Lii

cho vay v6n

c0nc

\,T.ID

2.t47.200

54',7.551

I29.818.000

4.971.000

131.965.200

s.518.551

22. Chi phi ho?t ilong tdi chinh
Nnm 2009
\ATD
I-ai thu€ tai chinh

31.899.972

Lai vay ddi han

I

cQnc

Nnln 2008
1T.{I)

Ll3t.81l

13.031.783

21, Chi phi khic

Nim 2009
\T.ID

Nnm 2008

VND

Chi phi kh6c

c0ng

1.876.465

TrJng l8


cONc

ry cd pHiN KHOANG siN vrNAs A LUol

Rio
(:ho ndn

Xa tltrong Phong, Huyan A L'roi. Tinh lhim lhia'r Hu6

dichinh

cAo

ket thnc

'tgq,

I cHiNH

I111Jl 2009

THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
(Cdc Thry-61 minh nqy td bB phQn hop thanh vd cdn,ltroc Llpc dnng

24. Chi phi thuS thu nhap doanh nghiep

vl

rhirvtt

Bit) co. @i chinh)

c'tc

tqi nhuan sau thu6 trong

k]
Nim 2009
\.r.lD

T6ng |qi nhuin ki! toin trrnic thu6
- Lcri nhu(n

eiu

dLt dn duqc

hwng ua dAi th

- | oi nhuan hoa! dpng SXKD dno:c hrohg

m

1.s68.923.950

i
dAi

t.035.267.

hui

La ah,ra haot dang Ahr. kh6rydkot L.adli hun
Diiu chinh c6c Lhonn thu nhap chi thn6
- Diiu chinh tdng
+ Chi phi khbng hqp le

I

Chi pht

ph4 ch,n

nOp

thui

T6ng thu nh{p chlu thu6

r

09

40t.691.64

Nim 2008
\.ND
60.480.990
55.509.990

t

t 31.965.200

1.97t.000

14.063.396

r6.518.420

11.063.396

t6 5t8

ta.t0a.00a

I3.19A.650

3 963 396

3.327.770

120

1.582.9E7.346

16.999.410

1419.334.505

72.428.410-

Trong da

- fhu nha)p,hu nui du dt in duoe
- Thu nhtip chiu rhui
I kU

ci,t HD

nnqp L nlu ,nUe I UA fl U

S)A

KnAC

tru ddi

thui

dvoc tnt ddi rhuri

401 691.64t

Knong tU AAt I0IE

13t.96s.204

1.971.000

17E.093.s15

7.699.941

32.99).300
r45.102.215

7.202.841

Thue thu nh6p doanh dghiep
Xdc dinh thuij

Xtc dinh

*u

nhAp doanh hghiep

thuA thu nh4p cloanh hghiqp (1 0o/o)

497.100

I huc tlru nh€p donnn ngnrfpdud. c mlen gram

154.999.605

7.202.811

rnui r N oN dwc nin cia

145.t02.21s

7.202.841

dy rin di u ru rheo Ady ch ng nhln
dAu tu \'d thuA TNDN tuqc niAn theo Nghi dinh t242008ND-CP
hg4, I 1/12/2008 cia Chinh pht:l
ThuA TNDN Arqc giAm 30% theo TT03/2009

Chi phi thu6 TNDN hi€n hirnh
Chi phi lhud TNDN hiCh hdnh ndn nay
Thud TNDN ndm

truie diiu chinh fia tdn nay

Lqi nhuan sau lhu6 TNDN

9.897 390

23.678.446
23.093.910

497.100
497.100

581.5 36

r.545.24s.s04

Cric b6o c6o thu6 cria C6ng ty se chiu slr ki6m tra cira Co quan thui!, s6 thu6 duoc trinh bdy tren
tdi chinh ndy c6 th6 sg thay ddi theo quyilt d;nh cria Co quan thuii.

59.983.890

cic

b6o c6o

Trang 19


CONG TY cO PHAN KHoANc sAN vINAs A LUoT
Hurnd Phong. HJ)dn A Ludi. I.nh lhJd l-hidn Hud

\;

Cho nah tui chinh

Rio cio r CHINH
h, Ihtic nsdy 3 ttt2/ 2A09

THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
Cac Thq,it ninh ndy la

25.

L[i

hA

ph1n

ho. p

rhAnh
"A

cAn dko:c dec diins

thdivttic.ic Bdo cdotdi chinh)

c0 bdn tr6n cri phi6u

Nim

Nim 2008
YNI)

2009

\T{D
Lgi nhu4n ke ioin sau thud thu nhAp doanh nghiCt)
Cdc khodn didu chinh tang hoic giim LN k6 torin
+ Cdc Lhodn diqu chinh tdng
+ Cdc khoan diAu chinh giAnl
LN ho{c L3 ph6:r b6 cho CD sd hiru CP ph6 th6ng
C6 phi{iu ph6 th6ng dang

Lii

cd

bin tr€n

lu!

hAnh blnh quAn troDg

1.515.245.504

59.983.890

1.545.245.50;

s9.9St,89;

ki

8',71.991

t'76.',7

c6 phi6u

57

339,36

26. Sv kion phit sinh ssu ngAy k6t thtc niCn dO k6 to{n
C6ng ty da dieu chiflh CiA, ch';mg nhan ding lg kinh doanh \io nEdy 05/01/2010. lheo C;e) chung
nhdfl ding ki kinh doanh mui v6n diou ld cta ( onC ry la I5.000.000.000 ddng

27. 56li0u so sdnh
I-a sii lieu trong Bao cAo ldi chinh cria nim tei chlnh ki5t

12:T
i'.,/couo tv m
l"

,

ddc

t lr,rs

,l

ngey 3ll12l2008 da dugc

KA

kidn tonn boi AAC.

t.t'tl

h6

son

LC

3\

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toin tnr'ing

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.

thfc

Vnr Binh

ngiry 07 thdng 02 ndn 2010

'liang 20