Báo cáo tài chính hợp nhất quý 4 năm 2014 - Công ty Cổ phần Đầu tư Châu Á - Thái Bình Dương

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Qul lt ndn 2011

APECr

Dia chr: TAng 6. Tda nhn APEC. l4 l-€ Dai Hinh. Hai BA l rlrng.

lcl:043.i77.1983

Hi Ndi

Fax:043.577.1985

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Tai ngiry 3l thdng l2 ndm 2014

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TAI cHiNH
Quy lV ndm 20l,/

Dia chr: Ting 6. Toa nhi APEC. l4 Le Dai Hdnh, Hai Bd Trung, Hd N6i
Tel:0-1i.57?.1933
Fax: 043.577.l

MAU s6 B 01 - DN/HN

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Don vi tinh : VND

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Dla chi: Ting 6, Tda nhd APEC, l4 L€ Dai Hdnh, Hai Bd Trung, Hd NQi

-lel:

041.577.1983

Quj' IV ndm 2014

Fax: 043.577.1985

BAo cAo LUU cHUYtN

rriN rE HgP NHAr

(Theo phrong phrip gitin ti6p)

Quy IV nnm 2014

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29,087,17 3

08

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23,502,911,924

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BAO CAO TAI CH INH

APECI

Tin_r 6- Toanhd APEC, 56 14. Le Dai Hdnh,

.::1..i1.5--.1981

F-ax:

llai B2r'l'rung, I'lhNQi

t-)'^, lV hhn

)O I J

043.577.1985

THUYET MINH BAO C,{O TAT CHiNH HOP NHAT

l.

vi

T6 chric

ho4t d6ng chinh:

t.ing r] Co phin Diu trr Chdu A lhdi Blnh Duong t"Cdng r)") la cong t1 c6 phin hoat dong
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Sd: 01 0301 3346 ngdy l 2 th6ng l 0 nam 2007

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du 6n. dAu tu: Dich vu m6i gicri. xirc ti6n
thuong nrai; Dich vu t6 chric sy ki6n" h0i nghi, h6i thao, tri6n lim; Dich vu quan h6 cdng chung;
QLrang c6o thrrong nrai vd phi thuong mai: Nlrin Lrr thac daLr tu: Dich vu d6nh gia hi6u qud kinh
t6 du 6n; Dich vu cAm d6; Dich vu Lry thic xLrit nhiip khaLr: Dai lf nrua. dai lli b6n, kli giLi hdng

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Nguy0n Chi Vuong

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ApECr
nhi APEC, Sd I4, Le DAi Hirnh, Hai

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Bio cAo TAI CHiNH
Bd TrLrng, FId Ndi

Qu1'

Fa\: 0:i3.577.1985

THUYET MINH BAO CAO TAI CfIiNH HqP
(Tiip theo.)

ll/ niin 20ll

NHiT

Khri quit chung v6 C6ng tv con:

-

C6ng

t\ 'I NHII I 'l V Chdu 6 Thrii Binh Duo.ng- bic Ninh

C6ng ty'fNilH I TV Chdu 6 l'lrai Illnh Duo.ng- bic Ninh duoc rhdnh l6p theo gidy dang
k_'i kinh doanh s6 Z:0OSSSSO+ do phong DKKD - So k6 hoach ddu tu rinh e6c Ninh Li
ngav l9/7/2010. Ci6y chiLng nhdn DKKD rhay d6i lAn I ngdr 04/8/20t0.
Vdn di6u l€ 50.000.000.000d ( Nanr mutri tri€u d6ng )

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so hiiu vd bi6u qu1,6t cira C6ng tv Cd phin DAu tu ChAu ii Thrii Binh Duong rrong
ChdLr d Thdi Birrh Duong - Bac Ninh Id 100%

ty INI'lll | 'l'V

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Cong ty Cd phAn D6u ru AI)L.Ct Th6i NgLry€n duoc thdnh lAp theo gi6y chring nh6n diu rLr
so : I 7203 | 00001 3 do llan QLrdn lyi c6c khu C6ng nghi€p Thrii Nguy€n c6p ngay
011612009.

V6n di€u l0 : 100.000.000.000 d6ng
sri hfrrr vd bi6u c1u1,6t c,'ra Cdng n. Crl phin De;, tLl ChdLr A 'fhhi Binh Duo.ng trong
C'6ng tv c6 phAn D6u tu APEC'Ihdi NgLrr,6n ld ll5%

I!

IQ

-

( {''ng t1 t ophirr .\1'1.( Land llrri
C6ng ty (.'6 ph6n APEC l-and flu6 duo-c thanh IQp theo gidy dang ky kinh doanh

3301232560 do So kd hoach vd Diu tu tinh iL\ Nam cdp nsdv 30/5/2012

sd

V6n di6u le 100.000.000.000 ddng.

I!
2.
Nam

16

sir h,iiu vd bi6u quyiit c[ra C]6ng t)' C6 phdn DAu tu.ChAu 6 Thdi Binh Duo.ng rrong
o pltirr \ Pl:C Land Hue lr 55,
"

t irng

tr (

torn

tit

tii

chinh slch k6 torin chri y6u:

chinh

Nirn tdi chinh b.it
Co sti

lip

dALr

tn ngAv 0 | th6ng 0I vri ktlt

thrjrc viro ngay 3

| th6ng

I

2 hdng ndm.

bAo c:io hr2p nhAt

86o cdo tiri chirh lrop rrh6r duoc lap rrcn co so lldo ciro tai chinh c[ra c6ng ry c6 phAn dAu tu
ch6u 6 lhiri binh dutrng vtli.c6c tsdo c6o tdi chinh c,a ciic c6ng ty con ld : c6ng ry TNI-lH I TV
chiLr ri-fhrii Iiinh Duong Bac Ninh . cdng t) c6 phen npECLand [-tue, cdntti c6 phAn Diu
ru APLC Thrii Neuy6n.

c6c ngi0p vu ludn chr"ry6n n6i bo r a s6 du n6i bo eiia Cting ty c6 phAn DAu tu ch6u d rh6i Binh
DLro-ng vo'i c6c cdng ty con dd duoc loai tri khi ho-p nhdt trong b6o c6o tdi chinh.
Lrri reh cua Co dt,rrB thi6u so tlonr rai ian thuan cur ( irns tr con lhi ho.-p rrlrAt duoc xdr: dinh la
mot chi tidu ri0ng bi6t t6ch klrdi phdn ron chu so hirLr cira cir d6ng cia C6ng ty. Lo-i ich cua co
Llonu thiiLr so bro g6rn : gia tli eae loi ich ctu co di'ng thieu :o rai rrgal ho..p rrhdr ban dirr rc
f!

r ij\i; TI

C

- . :- ii::3

O

P}IA\ APECI

6- Toa nhA

{pEC.

56 14. Le Dai llinh, flai Btr Trung, IId Ndi
I-ax: 0i13.577. | 985

BAO CAO

'fAI CHih'H

Qui lV ndn 201J

THUYET MINH I]AO CAO TAI CHiNH HOP NHAT
(

I rep the(,)

rcn cua co dong 16,"u so trotrg srr bidrr d6ng cira tdng v6n
chu so hi'u

til

nedy ho-p nhdt

!"...iio t?ri chinh hop nhdt dLro-e
bang.dong Viit lanr (..VND,.). rheo nguy6n t6c giri g6c va
.lap
;:'r hsrp 'oi cdc ngLlyen t6c ke roan
dLrot ihdp nhir r e rrLrn,: rai Vi6t \am. cai
,i. .ay rrr"
d]',r.|].yi
"grr-e" vi cdi qu1
chrrirr rrrire Ki r.iri \ icr \anr. ltc rhons k6 ro,rn Viei.lam
:.: :i:.]ir.
:.c;

J rn \e

Re t()an hrL'n hanh

rai vi6t Nanr. f)o dci. bans cen a6i k6 to6n ra c6c b6o

crio c(r ri6n cluan
I'it quri hout d0ng kinh cioanh vd luu chLrydn tii'-t6 vi r e. su. dung chlng kh6ng
dLr.o-c liip cho
r'iri.q neurii khdrrg duo-c th6ng tin v6 cac thLr ruc. r.rguren i6c ua ph-nu-ng piap
re"toan

.uu v;e,
\am' vit hon nia. kh6ng nhim nrLrc diclr phan 6nh iinir nrnn tai i'lri.r,. -r.Jt qi j
'. r-

doanh vd l.LLLr churdn ti6n t6. phir ho-p vtti ciic ngrrl6n
chung d c6c rr Lxic vd th6 che kh6c ngoiri Viet Nam.

Ap dung

a)

Luir

tic'd

rr"",'aO"g ri"r-'

phucrng ph6p k6 to6n du.ryc thi,a nhdn

k6 to:in vA c:ic Chudn mg,c k6 torin ViQt tr-am

LLrdt k6 to6n

I'xrng narr..c0ng t1'd[ tuan rhu.LLrat kd.torin ban hdnh ngiry
r7 th6ng 06 nam 2003 va Nghi dinh
ke\m thco sd: 129/2004,ND-cr) ban.ha.rr ngil il
rrr.Lng-(t! nim uo0+ cira Chinh phir cliry ciinh
chi tidt va huring dAn thi hanh rnirt so cliiu cia'L.Lriit Ke
tirarr ap dung rrong hoat d6ng kinh

bl

ooarrn.

C'huin rnLlc k0 todn Vi6t Nanr

('0'g tl

nal'
llo:c.
l5lttttt q)1..1-1jl(

dd ip dLrng che d6 k6 torin vi6t ram ban hanh theo qu1,6t dinh
s6:
l{J rlrirrg 93,rrarn 2o0(, vi rrr,rrg 1,|3rn ri licn qrrarr. ed. t'huJrr inrrc
Kd
toiin Vidt Narr do ud l'di chinh ban hdnh vii c:ic virn bririsLra
d6i. b6 sLrng. hLxing dAn tlrLrcl hien
\gu1,6n tic ghi nhin ti6n vA c:ic khodn tu.o.ng du.orrg tidn
rrrr:ar

a)

Nlirr,6n tlc rtic dinh cric lIiin met ld khoan tdn qLr! tai Cdng t1'tai ngal kdt thrjrc kr:/rrdrn tAi chinh vd c6
s6 qu! r ien mal.

sLr

d6i chi€u vtii

ii n g.ri ngan lrang ja e ac. klr,ratr rierr gui.rai.e:ie rr.,'ldrr
lrirrru Juo..( phep hr,al drlnB hrr.p pIap
.l
Vrer Nanr vir dLrtai ,giy ker rhLic nim tdi chinh.
\gu1dn tiic xhc dinh ciic khoarr tLurng ciLlong tiin

rar

b)

c'hc khoa' tuong duu-ng tidn Ii c6c khorin diLr rLr rnir han
kh6ng qu6 J thdng c6 kha nang
chLrrdn d6i d6 dring thinh ti6n'a kh0ns.cti nhi6u rLrilo
rrong viec chul-en aoi tliirnh ti€n k€ tn.
nga\ rllLla c/ic khoan ddu tu.do rai rr_car ket rhue nirn tii rhinh.

Li

( iu r:irro dieh bing rrl,'.ri

re

don ri rien t9 kh,r. \ \t) ptrirr sinh rrong nam du.oc quy d6i
sang Vrl.-D
l.:.:.:.'.",.1i:],,
!U,lg_.r.
rl'ii.:'1",
r]i),r-n"ur

rLr.rnr
LIIar l.I r'r'-.lir\ 3i.r,' di.rr. ( rrr- klrrr:n Inrrc rai \rr) rj eirrr;
']
no.co ua. bin.;
c.rc (t'rr \ | tt(n re (ltd( r,ri V\l) ,lrr.r.c qr,r Joi .rrrq V\l)
rhc,, tr gia hoi d,rl o1s6 dich brnh
qLtiirl tren thi truring ngoai.td lien ngin hrrn3 cong
bti rai thoi cli€m cLr6i ndrn tdi chinh. I-6t ca cac
klroan ch0nh lich t) giri hoi doai chLr: rhu.c hiin r a tji
thuc hi"sn d6u duo-c halh ioir'"a" rr- .*,
k€t qLra hoat dtrng kinh doanh.

C:ic khoan

phli thu


i\i; TI CO PHA\ APECI
:-:: li-g 6. Toa nhi ApEC. Sd
r

14, Le Dai fldnh, Itai Ba Trung, Ha
Fax | 0,13.577. 1985

Bio cio

\6i

TAr cHiNH

Qui Il/ ndn

201 1

THUYET MINH BAO CAO TAI CHiNH HqP NHAT
(7'iAp heo)
r-:; :.=.3n phai thu durrc ph6n 6nh theo gi6 rri L'oc tinh cti th€
thu h6i sau khi tfr,r di

du. phdng cac
.; -. ;:::i rhu khti ddi. Du phdng phdi thu klr6 dr)i du.o-c lap vri dua vao d6nh giri crha
ban Gi6m

:-', .i;:ic

kho6n no- kh6ng c6 khd nang thu hdi.

r'j;
'-:,.

ihodn phdi thLr khrich hdng. trd
:hji di6m biio c6o:

.

phai

thLr

b6. r d cdc khodn phdi thu khzlc

\6u

J(,anh

.
Jl,JIjl

ling

trLLrrc ngu.ni

duo.

co thcyi han thu h6i ho|c thanh toin durii m6r nam hoac mdr chu ki, sdn
xuAt kinh
c ph6n loai ld tAi sdn rrsln han.

\6u cir thoi han thLr hoi hoac thanh to6n tr6rr mdt
drfo-u ph!n j ui la tai san dii han.

nam hoac mor chu

hoac gidm s6 du tdi khodn du phdng duo-c tinh vao chi phi qLuin

Tii sin

rj

ki

siin xu6r kinh

doanh nghi6p trong

ry.

c6 rlinh hfr'u hinh

I'di san c6 dinh h0u hrnh duoc phan rinh theo nguy6n giri tru di gia
tri hao mon liy ke. Khi tdi
bdn hay khixrg duoc sLi dung niLa. nguy0n gizi vir hao mon li1 l.-6 cua
rdi srin d Lr.qc loai
:i"..du?.
khoi tai khodn vd lai/16 phdt sinh til vidc thanh ly tdi slin du.oc hach
to6n vdo aa" .a" r.ciq r; rr"ai
dong kin h doanh.

\gu1'€n gi6 cira tui san ci5 dinh hlu hinh bao g6rn giri mLra tdi
san. thuti nhap khdu. cdc kho6n
thu€ t'uc thu vd ciic chi phi li6n quan rruc ti6p ddn vi6c dua tdi
sdn vdo trang rrr6i vd vi tri san
siing su d!ng. Clac chi phi phat sinh sau khi rr'ri sirn cd dinh hilu
hinh dd duJvdo sil dung nhu.:
chi phisu'a chi|a: bao dLIong vd dai tLr. rhuong diro-u.haeh roan v?ro
hoat d6ng san xudt t inlToantr
trone. k'i ph6r sinh chi phi..frong trubng hop cri rhd chi'ng minh
mtit c6ch i.o rdng ld cric chi phi
nar ldrn tdns loi ich kinh tc tuong lai uoc tinh thu dLro-c tirlvi€c srl. jung
thi sAn lf ai"r, 6n rrl"r-'

\ Lro't qLra ti6u chLrdn hoat d6ng drinh giri ban dALr cira tdi sdn.
thi c6c chi phi niy dLloc v6n hira ldm
tins ngLrr'6n gi6 cLra tai san c6 dinh hiu hlnh.
KhiLr,hao tai sdn c6 dinh hiiu.hinJr du'o. c r'ich the. phLrong ph6p
kh6u hao du.ong thdng trong
thiri gian hiiu dung u6c tinh cira c6c tdi san nhu.sau:

sLr6t

Iai

sdn

Miil rrtic

56 nanr kh6u hao
vd thi6t bi

7

I,hLlong ti6n v6n tdi

t0

l'hier bi. dung cu

J

qLrzin lj.

Tiri siin c6 clinh r'6 hinh

ai .rn eo ciinlr vt, lrinh drroe clri nhAn Lhet, ehuin rnu.e ke toarr ,6: tt4- 'Tri
san co dinh ro
hj"ll bll
theo quy6t dinh s6: t491200 I /eD_B rC ngay 3 I thring I 2 na^m 200I vd
thdng rLr.
]ldll
-.
s6: I 6 l/2007/ f'l -13T(' gnAr' 3 I rhang I I nam 2007 trurln_s dA;r thLrc
hi6n Chudn rnuc trdn.
.l

t'nLu1 111!

t IL.^ l

t11.

Plran nrern mar tirrh la toan bo cdc chi phi rrd C6ng ty,dd chi ra rinh diln thcyi
orr'rn dLfa rrr)an rrem va. sL'dLrng. phdn rntm mdl tinh duo..c kh6u
hao lrong 3 nim.

),i::r:_l:: l:'"

Chi phi ri1,

dqr.ng

co bin dd oans:

(o\c

Tt co Plri\ iPEcl

Ting 6. Tt\a
==--,
.- .-:,: -.i98.1

nhd APEC. Sir I4. l-d Diri HAnh, Ilai Bir Trung' l lir

Bio cio TAI CH iNH
Qu)t IV nan 201 l

\6i

l'ax; 0;11.577.1985

THUYET MINH BAO CAO TAI CHINH
(7 i€p

HO. P

\HAT

theol

.-:: fi:l \d) drrng co bdn dd dang phan 6nh gi6 tr! nhd xuong va md1 moc thl6t bi chua duo-c
:.::r ::;nh r i€c xdy dung vd ldp dat vd dt|oc the hien theo nguyCn gi6. Chi phi xdy dung ccr ban

vdo s[l
--- :::,g kh6ng duo-c trich kh6u lrao cho toi khi cdc tai sAn d6 hodn thdnh v2r duoc dua
Bit d6ng san tl6u tu'
3ir d6ng sdn dau tu duo-c
3ii tri hao mon liy k€.

th6 hidn rhco ngu\dn gia bao edm cac chi phi giao dich li€n quan

tri

di

iic

chi phi li€n quan d6n bit il6ng sdrr diu tu ph6t sinh sau khi ghi nhdn ban diLr duo-c hach to6Ln
duo. c.lgi ich_kinh t6 trong
r iro gia rr.i cdn lai c[ra bAt ddng sdn dau tu kh] C ong tr co kha
lalg t^h, s2rn diu tu do.
gih
bdt
ddng
dAtt
cta
barr
trrons lai nhi€u hon m [r'c hoat ddng duo-c d6nh
1'hi rhanh l)rrrhLrong bdn bit d6ng san diLr tu. chcnh Idclt giua tidn thLr thuan tu ridc bdn tdi :an
r (ri giA tri cdn lai cria tdi san diu tu dLroc ghi nlt6n vao ket qLrd ho4t d6ng kinh doanh trong k!.

hrrrirr t.f b.lt dong san chu \cr hurr sLrdrrn-l rlranh bdt dong san ddu tu chr khico su thal doi
, i rr. di"h sil dung nhu c6c truong ho. p chr] so- hlu ch6m dir si dung tdi. sdn d6 vd bdt ddu cho

b€n khric rhue hoAt d6ng holc khi k€t thrirc giai cloan xa! dLIng. Vi€c chtry6n tir'.bAt.d6ng sdn dAu
rLr sang bdt dQng san chu so- h0u su.dung har hirng rdn kho chi khi c6 sU thay ddi.v€ muc dich sLi'
clung rihLr c6c triLt)ng ho. p chrir sd hDu bet dAU su dpng tdi sdn ndy hoqc bit dAu tri6n khai cho muc
Jich ban.

\

i.:e

e

Cric kht-rAn

a)

diu

tu

Cic khoan

dALr

tu ngin han

Cac khodn dAu tu.ngin han ba,.r gom: llu)in 5o hirLr ,..ae loiri c6 phi€u: cdng triiil chfrng khorln
nierr r6t c6 tinh tharrh kltoan cro. co rlrd di dang ehLrr.in doi thirnh ti€n vir c6 thdi gian dau tu dtl
ki6n lihong qu6 mdt nam. ciri tri ciic khodn diu tu ngin harr nary duoc x6c dinh theo gid mua
titLIc te.

b)

Cic khoan

dAu tu

diii

han

Chc khoan diu tu clai han viro chilng khoan. cdng tl con va cirng tr li€n kit duo-c ghi nhan theo
gid g6c. Cl6c khodn loi nhuAn dtro-c pnan plOi ti| Igi nhLr6n lirl k6 .'ua c6c cong ty con va c6ng tlr
lien ker 'au ngdy tlruc hiin cac kh,'arr dell tLI dlro..c hach toan \a() ket qtla hoat d6ng san xudt kinh
doarrlr tlong k-'i.

Khi thanh ly- r"n6t khodn dAu tu. phAn ch€nh lQch gina giri trl rhanh Ij' vd gid tri ghi s6 duo-c h4ch
todn vdo thu nhiip hodc chi phi tdi chinh trong kj.

c)

l)u phnng giarn gia cac Lh,,ln

datr ttr

I)Ll phong giarn girl cira ciic khoirn cidLr tu dLro-e trich kip nhim phrln 6nh ch€nh l6ch giAnr giia gi6
tri diu ru theo sd szich vtli gi6 tri thi truimg tai rhoi di€m lAp bdo cao t2ri chinh. Vi6c trich lAp dq
phdng dLLo-c rhuc hidn cho tirng khodn dAu rLr vd tirng loai chilng kho6n thu6c so hiiu cLia c6ng ty.

Chi phi ili val'
( hi pllr Ji rar ha,r.:dtrt lai tiin r;rr ttgitt hln.

khoan thdu ch i.

lr'ri

tiirl var ddi han. ke er lii ti6n \a\ trill

cac


.c\G T1 T O PIIi\ APECI
-- -i i'. . .rne 6. I oa nhA .\PL('. So 14, Le Dai H?Lnh, Hai BA -l rlr1rg, fla \0i

Bio cAo TAI CHiNH
Quy II/ ndn 2011

Fax: 041.577. 1985

THUYET MINH BAO CAO TAI CHINI{
(TiA1.t

HO. P

\H.A,T

rheol

l:: rhi di rar duoc hach toiin nhu chi phi ph6t sinh tfong k' ngoai rrlr cec khoan duo-c von h6a.
t: r:,Ji rar lierr cluan truc ti6p d6n riic drLr rLr xa1 clLlrrg hoic san ruar tAi san do dung duoe
: :: iio i.:ia tri cua tAi sdn do rdLroc von hoa rao nsu)lrn gid tiri sirn do). Chi phi di ra. ducye von
-.,a i'ir i c6ng ty.chac ch6n thu duoc lo-i ich kinh te lrr)ng tuong lai do

siii di r ar cij th6 x6c dinh duo-c rn6t ciich ddng tin c61 .

Tii

sLr

dung tdi sAn d6 vd chi

d6 dang la tdi san dang trong qLrd tlinh diLr rLl xdl dpng vd tdi sdn dang trong clud trinh
rudt c6n c6 m6t thcri gian dLi ddi (tr€n )2 thang) d6 ctr th6 dua vdo sLi dung theo muc dich
dinh trutic hodc d6 b6n.
san.

sarr

Chi phi chcr phAn b6 vir chi phi

tri

trunc diri hqn

Chi phi chii phdn b6 ducrc trinh biry d khoan nrlc chi phi tra rrLroc ngdn han hoac chi phi trd
truric ddi han tr6n bdng cdn d6i k6 to6n. Cdc khoan rnuc ndr duoc phrin bd rrong rhoi gian trA
trLrtic cua chi phi hoac trong khodn thoi gian m.i loi ich kinh td dLr kien duoc rao ra.
( ac loai clri phi saLr dAy duo-c hach toiin viilo chi phi tra trLr'6c dai hqn de phtin bo r,do ket qua hoat
dting kinh doanh trong thdi gian 2 riirrn:

.

COng cu, dung cu xu6t dirng voi gi6

tri

kr"n

C:ic kho:in phei trd ngudi bfn

(:i.

khtrarr phai tla rrgu,ri bdn bro g6rn.: udrc klr,rdrr phri tra eho nhA curru cdp tai san: \at ru: hang
htia: dich vu .... duo'c theo ddi chi tiet ehr) tifng doi rLro-ng phdi tr6. Trorrg truring ho-p v6t tu.
hdng lrira. dich vLr dA nhdn nhurrg den cu6i ky' vin chLra c6 hoa don rhi k6 toan su dung gid tam
tinh d€.ghi s6 tri gi6 cac khoin phai trd cira hdng nhAp chua c(i h6a don nA1. SaLr do i.,e rodn thuc
hi€n di€u chinh tlreo gia thuc td khi di cir hoa don.

Cdc khoan chi6t kh6u thanh to6n. gidrn giri hAng b6n cLra ngutii b6n dLLo-c hach toiin tuong ung
vtii lihoiin phdi trA co li6n quan d6 ghi gianr s6 no phai tra ph6r sinh ban diu.

Thu6 thu nhip doanh nghiQp

iltui tlttr rrlrap

doarrlt nulti.lp tr',,rr': bau e:i,, kir (llir lt('at J,)r!r sln rLtit kinlr doanh cLra ndm tai
chirrh bao g6m thu6 thu nhrip plrii rra tronr: narrt vu rhue thLr nh6p hodn lai.

'lhuil thu nhip doanh nghiep hiOn hz\nh th6 hi0n sd thu6.phii n6p trong ndm
tdi chinh rheo
\rlit !lu{r\'ip d"tnr ra,r rrgar ket thrr( na|lr tli ihirrlr .i hir kj brrt toan didu chrnh d6i rui so

rhue

thLrc

phdi n0p cua ndm trutlc.
'l hLr€

thu nhAp doanh nghi0p hodn lai dLLo-c .riic dinh theo phuong phrip ghi no phai rra tr€n bang
doj ki tolirr dLra tlirr so chinlr lech tarn thiri eiia eo so tinh thue cua tai >an vd eorrg no.. voi
gi6 tri sd s6ch ctia c6c khoan nruc nay. Tai.sdn thu6 thu nhAp hodn lai va thud rhu nhap hodn lai
phai tri dr"ro-c x6c dinh theo thue suiit du ki6n si :ip dirng tror'rg narn tdi chinh md tdi. san thud rhu
nhlip hoin l4i dLro. c thu h6i hay thud thu nhdp hodn lai phdi trd dua trOn rrirc thu6 su6t cti hieu luc
viio ngal k€t th[rc ndnr tdi chinh.
earr

lii

:rn tlttrc tlttr rtltap hoirr lai Jtroc chi rrhdrr elt,, eac khorrr chinh leeh rurrr rhiri duo'e klrau rru
vir s6 16 thtr6 clrLra siL clung trong pham
chic chin c6 clir lo-i nhLrdn tinh thue rrong tLrong lai c16
sit dung cilc khoarr ch€nh lech tarn thdi duo-c lihau tlir ra srl 16 rinh thLre chrra su dung do.

ii

I{)


.O\G T} CO PHA\ APECI
--r,- ia--]!6. foanhaAPEC.so l4

Ld Dai llanh.

Bio cAo TAI CHiNH

llri ts; lr.rng. Hi \oi

Qqi IY ndn 20lJ

Fax: 041.i77.I985

THUytT MINH BAo cAo rAr cFriNH Hgp

\HiT

(Ti0p theol

i::::::

ehi so cua tdi sdn thu6 thu nhdp hoin lai duo-c xem xdt vAo ncdr kdr thuc nam riri chinh vd
,:--.'- -i::irr .J6n nrue chac eharr co drr lo.i nhudn rinlr thue eho phdp su dung mdt phan hoac toan
:..=: .an Ihue thu nhap hoin lai.

\gu6n r6n chrl so hfi'u
.i

!

\'.in

br

Vdn dau tLl cua ehu

driu rLr cira

chi

scr hDrr

so lriiu duoc ghi nhdn tfen so

so-'

thuc t6 v6n g6p

Chi nhAn c6 tilc

C:ic e6 t[r'c trd cho c6c c6 phi6u iu ddi phdi ho2rn trd duo-c ghi nhAn ld mdt khodn no phAi trri tr.€n
co so d6n tich. Cac c6 tLlc khdc duo-c ghi nhdn ld no- phAi tra trong kj c6 trlrc dLroc c6ng b6.

Lui nhuiin sau thue tlru nhdp doanh nghiep cir rhE duoc chia ra cho cdc co dong sau khi dLroc Dai
hoi c6 d6ng phd duyet vA sau khi trich lAp cac qu! dLr phdnu rheo Di€u l€ Cong ti vA cdc quy.
dinh cua phap luAt Viet Nam. Cd tfc dLLo-c cdng b6 tu phin lo-i.nhudn chua phdn ph6i dua tren ti
li sd hiiu hq-p phap cua tilrrg c6 d6ng. Lo-i t[r'c chia cho cdc eo ddng hring nam do kdt quA hoat
dong sdn xLr.lt kinh doanh khdng vuol quA 70% lo-i nhLrAn vri khdng vuor qu6 100% vfin cd phAn.

cr

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dLlo-c rnot cach chic chin. Cdc di6u ki6n ghi nhAn cLr rhC sau d6y cing phdi tlu.oc drip ing trudc
khi ghi nhAn doan thu:

a)

I)oanh thu b6n hdng

l)oanh thu brin hdng duoc ghi nhAn khi phdn lon rui ro vd lo-i ich gdn li6n vni quy6n so hiru hdng
di drroc chLrren .ang lpuiri mua.

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*:*: t; cOpuir

epe,cl

E! ctu: -ang 6, Toa nhd APEC, Sii t4, Le Dai Hdnh, Hai Bd Trung, Fli Ndi
Y* &*i.5?7.1983
Fax: 043.577,I985

BAo cAo rAr cHiNH
Qu;i II/ ndn 20l1

THUYET MINH BAO CAO TAI CHINH HQP NHAT
QiAp heo)

\6u

khdng th6 x6c tlinh.duoc k6t qud ho-p ddng m6t c6ch chdc ch6n, doanh thu

nhln o mtic ctr th6 thu hdi duo-c c6c chi phitld ghi nhAn.

.l

sE

chi du.oc ghi

Ti€n lei, bdn quy6n, c6 trirc vA loi nhudn dugc chia:

Tien Ei. ti6n bdn quydn, c6 tirc vd loi nhudn du.oc chia duoc ghi nhdn khi C6ng ty c6 kh6 nang
rhq duqq loi ich kinh t6 til c6c giao dich tuong ing vd doanh ihu duo" xdc ilinh tuong d6i chii
chin. Ti6n l6i tluoc ghi nhdn tr€n co so thdi gian va tai sudt tung kj.. Tidn bdn quyAn duoc ghi
nhin tr€n co so d6n tich phir.hqp vtri hop tl6ng. C6 tilc vd lqi nhuan duoc chia duqc ghi nh4n khi
c6 d6ng dugc quy6n nhAn c6 tfc hoic c6c b€n tham gia g6p v6n dugc quyAn nhAn loi nhudn tir
vrec gop von.

Thu0 ho4t {lQng
C6c khodn thanh todn cho thu6 ho4t dQng duoc ghi nh6n vdo b6o c6o k6t qud hoat d6ng kinh
doanh theo phuong ph6p duong thdng dua tr€n thdi h4n crha ho-p d6ng thu6.

C:ic b6n li6n qua n
Cric b€n duoc coi la lidn quan ntiu m6t b6n c6 khd ning ki€m so6t ho[c c6 dnh huong dring k6
ddi vcri b6n kia trong vi€c ra quy6t dinh v6 ciic chinh s6ch tai chinh vd hoat d6ng.
C:lc sg ki6n phdt sinh sau ngdy k6t thric ni6n d6 kii rodn
C6c sLr ki6n ph6t sinh sau ngiry khoa,sd ke rodn nra cung cdp them th0ng tin vA tinh hinh tdi
chinh c[ra C6ng ty tai ngdy kh6a s6 kc rorin ("cric su ki6n di6u chinh") du-o. c phdn rinh trcn bao
ciio tai chinh. ( dc su kien ph6t sinh sau ngdl khoa so ke rodn khong phai ld cric sLr kien diAu
chinh duoc trinh bdy trdn thuy6t minh b6o c6o tdi chinh n6u trong y6u.

Cic chi ti6u ngoii bing can dili ktl torin
cric chi ti6u ngodi bdng can d6i kti ro6n, nhu duoc dinh nghia trong H€ th6ng Kc to6n vi6t Nam.
duoc trlnh bdy o cric thuydt minh thich hop cfra c6c b6o criLo tii chinh ndy.
56

du'bing kh6ng

Cdc khorin mLrc hay s6 du duoc quy dinh rrong cdc miu bdo cdo cira. HQ th6ng Kii to6n
khfrng th6 hi6n tr6n cric brio c6o tdi chinh thi duoc hi6u ld c6 s6 du bing kh6ng.

vi€t Nam

PhAn loai lgi

M6t s6 tii khoan tlong b6o c6o tdi chinh ndm rruoc duo-c ph6n loai l4i cho phir hop v6i su trinh
bAl brio c6o tii chinh cua nim nay.

ll


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, - -:. 'I-:.= 5. T--a nhd Apl:C. l,l L€ Dai Hdnh. Hai Bd Trung.
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BAN THUvET MrNH BAo

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