Báo cáo tài chính hợp nhất năm 2009 (đã kiểm toán) - Công ty cổ phần Everpia Việt Nam

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CONG TY

co PHAN EVERPIA VI~T NAM

oAo cAo TAl cmNH HQI' NHAT fJA fJU'QC KfEM ToAN
Cho niim tai cbinh k~t thuc ngay 31 thang 12 nAm 2009

Hi NQi - Thing J nlim 2010


CONG TY

c6 PHAN EVERPIA VIl-'-T-"N"'AM""--

_

MVCLVC

Trang

BAo cAo CUA BAN GIM! D6c
BAo cAo KIEM TOAN

I -2

3

BAo cAo TAl CHINH HOP NHAT Eli. ElV<;lC KlEM ToAN
Bang Cin d6i k€ loan hqp ohAt

4-5

Bao cao KSt qua h~t dQng kinh doonh hqp nhAt

6

Bao cao LtIU chuy~n

7

tiS" t~ hqp ohAt

Thuyth minh Bao cao tAi chinh hqp nhAt

8 - 23


CONG TV CO puAN EVERPIA VIt"'TC-'N"'AM=

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BAo cAo CilA BAN G1A.M DOC
Ban Giam dAc Cong ty cA ph!n Everpia Vi~t Nam trinh bay Bao CaD nay cimg vai BaD cAo tAi chinh hQ'P
ohit d3 duQ"C kiEm loan cho nAm tAi chinh kSt thue ngay 31 thang 12 nAm 2009.

CONGTY
Vi~t Nam ~Qi tit 13 "Cong ty") duQ'C thAnh lap bin co siJ chuy~n d6i hinh
lhue sO hilu tu doanh nghi~p 100% vbn dau III OlrOc ngoai - Cong ty TNHH EVERPlA Vi~1 Nam.

Cong ty

cA phfut EVERPIA

COng ty ca phAn EVERPlA Viet Nam duQ'C thimh l,p va h~t dQng theo GiAy Chlmg nh~ BAu ill sA
011033000055, Giiy chimg nh~ DAu t1I dieu chinh IAn thu 5 do Dy ban Nhin din thanh ph8 Ha NQi cAp
lin diu ngAy 28/0812009. GiAr Chlm~ nh~ Diu III nay thay thS GiAy phep Diu III 56 19S/GP - HN ngAy
04/0912003; cae GiAy phep Deu nr dieu ehinh s6 19S/GPDCI - HN ngAy 04/1112004, 19S/GPDC2 - HN
2010512005, 195/GPOC3 - HN ngay 13/0312006 va GiAy ChUng nhan diSu chinh GiAy phep Diu til
so 19S/GCNDCI/01/1 ngay 24/1112006 d6ng thiri Ii GiAy Chfmg nh", DAng ky Kinh doanh. Thiri h""
h~l dQng eUa GOng ty 1.40 nAnt kt tir ngAy 04/0912003.

Dry

Thoo GiAy Ch(mg nh~ Diu tu diSu chinh IAn thu 5 ngay 28/0812009. 16ng 56 V6n diSu I~ cua Con~ ty la
107.200.000.000 dAng. luang duang vo; 6.700.000 USD. 56 vAn nay duQ'C chia thanh 10.720.000 cO phfut
phA thong. menh gill c6 phAn la 10.000 dAng / c6 phAn. Vc5n di~u Ie duQ'C chia thilnh:
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Vc5n gop cua c6 dong sang I~p: 6ng Lee Jae Eun gop 2 I.600.000.000 dAng. luang dlIOTlg vOi
1.350.000 USD (luang (mg voi 2.160.000 c6 phin). chiSm 20.15% vbn diEu Ie;
vAn gop cua c6 don~ phA thong Ii 85.600.000.000 dbng. luang duang vOi 5.350.000 USD (wang
(mg vOi 8.560.000 co phin), chiSm 79,85% vAn di~u Ie.

Trv scr Cong ty: xl Dl101lg Xli, huYen Gia Lam, Ha N¢i
Dia chi Chi nhanh giao djch: 5685 An Ouang Vuang, phlflmg 08, qu~n 05, Tp. HA Chi Minh.
Cong ty con: Cong ty eA phin Mattpia
H(n DONG

QuAN TRI vA BAN GIAM DOC

H9i dAng Quan lrj

6ng Lee Jae Eun
6ng Park Soon 0
6ng Cho Yong Hwan
6ng Kwon Sung Ha
6ng Lim Jin Taek
60g Lee Je Won
6ng Nguyan VAn Dao
6ng Truong TuAn Nghia
Ba U Thj Thu HiAn

Chu ljch
Dy vien
Dy vien
Dy vien (Mian nhiem ngAy 27/0312009)
Dy vien (Mian nhiem ngAy 27/0312009)
Dy vien
Dy vien
Dy vien (B6 nhiem ngAy 12/0612009)
Dy vien (BA nhiem ngAy 12/0612009)

Cac thilnh vien Ban Giam d& Cong ty d3 diSu h3nh Cong ty trang nAm va dSn ngay I~p Bao cao tai chinh
nay g6m:

Ban Giam dck
60g Lee Jae Eun
6ng Park Soon 0

6ng Cho Yong Hwan
60g Kwon Sung Ha
Ong Lim Jin Taek
Ong Nguyan VAn Dao
6ng Lee Je Won

TAng Gilim d&
PM TAng Gilim d&
PM TAng Gilim d&
Gilim d6c Tai chinh
Gilim d6c Ban hang
Gilim d6c Nhin S\C
Gilim d& Chi nhAnh H6 Chi Minh


C()NG TY co PHAN EVERPIA VltT NAM
BAo cAo CUA BAN GiAM DOC (Ti~p thoo)
cAc sl/ Kq:N SAU NGAY KtT THiJC NIEN DO Kt ToAN

Theo nl$l dinh cUa Ban Giim d&. xet bin nhUng khia C{Ulh trong y€u. khang c6 SI,l kien bAt UUlemg noo xay
ra sau ngay kh6a sh kS to8n lam 8nh hmmg dSn tioh hioh tAi chinh va hO{lt dQng ella C6ng ty cAn thi~t phai
di~ chinh ho(ic moh bay neo aao cAo tai chlnh cho nAm tAi chinh kSI thoc ngay 31 thing 12 nAm 2009.

Cong ty HQ'P danh KiAm loan Vi~t Nam (CPA VIETNAM) - Thanh vien d{li di~n Moore Stephens
International Limited d! kiEm loan Boo cae tAi chinh hqp nhAt cho nAm tai chroh k€t thue ngay 31/1212009.
TRAcH NHLE;M CUA BAN GiAM

DOc

Ban GiAm d& Cong ty c6 tnich nhi~m l~p 830 cao tAi chinh hQ'P nhAt phSn Anh mQt each trun~ liule va

hQ'P Iy tioh hioh tAi chinh cling nhu kch qua hO{l.t dong kinh doanh va tioh hloh heu chuyen tien t~ cua
Cong ty troog nAm. Trong vi~ I~p baa caa tAi chinh nay, Ban Giam d6c duqc yeu du phii:
•

•
•
•

•

ke

LI,I'3 chon cae chinh sAch
loan thieh hQ'P va ap d\lIl& cae chinh 58ch 116 mot each ohAt quan;
Dua ra cac phAn doan va llOc tinh mot each hQ'P 15' va. thin trong;
Neu ro cAc nguyen tic ka toan thlch hqp c6 duqc tuan thiJ hay khang, c6 nhOng ap dl,mg sai l~h trQng
yau cAn duqc cOng 1>6 va giai thich trang Bao cao tai chinh hay khang;
Thi€t kS, thl,fc hi~n va duy tri h~ thbng ki8m soat noi bQ lien quan tai viec I~p va trinh My hQ'P 15' cac
Bao cao tAi chinh d8 Bao cAo tAi chinh khong hi sai OOt trong ySu kS ca do gian 1~ ho~c bi 16i;
Li-p Bao cao tAi chinh hQ'P nhAt tren cu sO hO{lt dong lien t\lC tru tnrOng hQ'P khong th€ cho ring Cong
ty s! tiSp t\lC hO{lt dong kinh doanh.

Ban Giam d6c xac nh~n r~ng Cang ty dil tuan thiJ cac yeu cAu neu tren trang vi~c l~p BaD CaD tAi chinh.
Ban Giam d6c Cong ty chju tnich nhi~m dam bao ring s6 sach kS toan duQ'C ghi cMp mot cach ~hu hQ'P
d€ pMn anh mot cach hQ'P Iy tlnh hlnh tAi chfnh cua Cong ty u hAt ky thai di€m nao va dAm bila rang BaD
CaD tAi chinh tusn thiJ cac ChuAn ml,l'c kS toan Viet Nam, ChS do k€ toan Vi~t Nam va cac quy djnh philp
15' c6 lien quan. Ban Giam d6c cun~ chju trach nhi~m dam bAD an toAn cha tAi sAn cua Cong ty vA VI v~y
thl,l'c hi~n cac bi~n phap thich hQ'P de ngAn ch~n va phal hi~n cac hanh vi gian I~n va sai phf;1m khac.

co

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Lee Jae Eun

TAng Giam dAc
Ha Npi, ngay 29/h6ng 3 nam 2010

•

2


C:PAVIETNAM

CONG TY H<;IP DANH KlfM mAN Ylf.T NAM
Tru siJ dlfnh lai Hi :'loti
5617. Ul2C. Khu 1>0 !hi Trung Yb!.
I'h6Trung HOa,Quln au Gity.
Thlnh pM H1 NOi.
Tel: +84 (4) J 783 2121
Fu: +84(4)37832122
Email: :

18~ IZO/OIBCKT-BCTCHNICPA VIETNAM

SiJ.

www.et-VletnaDLDrJ

BAo cAo KItM ToAN
Va Bao cao tAi chinh hqp nhAt nam 2009 cua COng ty C6 phin Everpia Vi~t Nam
Hqi dAng Quan tri va Ban Giam 4&
Cong ty
phAn Everpia Vi~t Nam

Kinh girl:

ea

Chung toi dii til!n haRh ki~m t08n BAng Can d6i kc! toan hQ'P DhAt ~i ngay 31 thfmg 12 nAm 2009, Bao
cao K~t qua ho~t dQng kinh doanh hQ'p ohAt, Bao cao LlfU chuy!n lian t~ hc;rp DhAt va cae ThuyBt minh
Sao cao lsi chroh hQP DhAt cht1 yBu cho DAm Uti chroh kat thue ngay 31 thang 12 nlim 2009 ella Cong ty
C6 phAn Everpia Vi~t Nam (gQi tAt 18 "Cong ty") tit trang 04 dan trang 23 kern theo.
Viec I~p va tnoh bay Bao cao tAi chinh hqp nhAt nay thuQc rich nhi~m ella Ban GiAm d6c Cong ty. Trach
nhi~m clla chung toi la dua ra y ki~n vS cac baa cao nay cAn cli trin k~t qua kiSm toan cua chung toL

Coo sit y kitn
ChUng toi dii thl,CC hi~n cong vi~ kiSm loAn thoo cac Chudn ml)C kiSm toan Vi~t Nam. Cac ChuAn ml)c
nay yeu cAu cOng vi~ kiSm toAn I,p kS hOfCh va thl,CC hi~n dS c6 SI) darn bao hc?p Iy rAng cac Bao cao tlii
chinh khong cOn chtia d\fllg cic sai s6t tr'Qng ySu. Chung toi da th\lc hi~n vi~ kiem tra thoo phuong phap
chQn miu va ap dpng cac thir nghi~m cAn thiSt, cac bAng chUng xac minh nhUng thong tin trong Bao cao
tAi chinh hqp nh~t; danh gis vi~ toin thu cac Chudn m\lc va ChS de} kS toan hi~n hAnh, cic nguyen tAc

va phuong phap kS toan duvc ap dpng, cac u6c tinh va xct doAn quan tr'Qng cua Ban Giam d6c cung nhu
cach trinh bay tbng quat cac Bao cAo tlii chinh. Chung toi cho rAng cOng vi~c kiSm toAn cua chUng toi d3
dua ra nhOng co sO hqp Iy dS him cAn cli cho y kiSn cua chung toi.

V kitD cua Ki~m toan vieD
Thea y kiSn cua chunfl toi, Bao cao tai chinh hqp nhAt kern thea dii phan anh trung thl,!C va hqp Ii', tren
cac khia c1;lnh trQng yeu, tlnh hlnh tili chinh clla Cong ty ~i ngay 31 thang 12 nAm 2009 ding nhu k~t qua
hOft de}ng kinh doanh va cac lu6ng luu chuySn tiSn t~ clla nlim tai chinh kat thuc vao ngay tren, phu hqp
v6'i chuAn ffil,CC va Ch~ de} kS toan hi~n Mnh va tuan thil cac quy djnh phap Iy c6 lien quan.
0,0 50 00

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CONG TV

HOP

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Nguy~n Anh Tuin
Pho Tang Giam d6c
ChUng chi Kiem toan vien
Thay m~t va d1;li di~n

TrU01lg Viin Nghia
Ki~m toan vieD
ChUng chi KiSm toftn vien 56 1140IKTV

s6 07791KTV

c6NG TV HQ1' DANH Kll:M ToAN VI~T NAM - CPA VIETNAM
Thanh vien dl}i di~n Hang ki~m toan Moore Stephens International Limited.
HiJ N9i, ngay 29 th(mg 3m;m 2010

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CONG TV CO PHAN EVERPIA vr:E:T NAM
Bao cao tai cbioh hqp nh4t tho nim tai chiob k~t thue ngay 31/1212009
M~u DOI-DN

BANG cAN DOl Kt TOAN
T,i ngay 31 thang 12 Dim 2009
TAJSAN
TAISANNGAN~

MS

100

A

(100 - 110+130"40+150)

I
I
2.

Tiin

TiSn

Cae khoiln luang c1uang ti€n

110
III
112

ill
I
2
3
4

Cae khoin pbii tbu ngin b,n
Ph3i thu khAch hAn8
Tni lru6c cho ngum ban
Cae kboaR phAi thu khac
D\r phong phili thu ngAn h{ln kh6 d6i

130
131
132
135
139

IV Hang tAn kho
1 Hang tAn kho
V
I
2
3

3
B
1
1

2

n
1

5.1

5.2

140
141

5.3

31/1212009
VND

01/0112009
VND

321.013.540.809

140.349.569.781

130.783.252.864

8.995.528.225
121.787.724.639

19.951.780.456
19.951.750.456

54.517.876.781
48.103.042.260
9.065.726.564
3.221.448.470
(5.872.340.513)

43.874.070.587
43.192.316.276
1.887.648.829
4.666.445.855
(5.872.340.373)

131.839.193.255
131.839.193.255

75.039.369.351
75.039.369.351

3.873.217.909
1.874.600.638
153.752.450

1.484.379.387
648.730.952

264.669.009

176.349.097

1.580.195.812

659.299.338

Tii san ngin bl.lD khac
Chi phi tri tru6'c ngAn b{lO
ThuS GTGT dlCqc khAu trir
Thu~ va cac khoan khac phAi thu Nha
nucJc

150
151
152

Tai san ngin h{ln khac

158

TAl SAN DAI H~N
(200 - 220+250+260)

200

95.760.079.380

89.938.524.221

Gia Jrj hao mon lily k'
Chi phi xay d\filg cO' ban dO' dang

220
221
222
223
227
228
229
230

5.8

89.974.802.402
64.806.717.603
/54.265.228.802
(89.458.5/1./99)
20.873.989.767
32.376.298./96
(//.502.308.429)
4.294.095.032

85.299.190.822
56.799.409.371
138.671.342.647
(8/.871.933.276)
25.376.003.402

35.254.628.290
(9.878.624.888)
3.123.778.049

Cae khoin dAu h, tai chioh dai hl.lD
DAu Ill' dai h{ln khac

280
258

5.9

693.200.000
693.200.000

Tai SaD c.3 djnh
TAi san c6 dinh huu hloh
Nguyen gia
Gi6 trj hao mo" liiy ki
TAi san c6 djnh vo hloh

Nguyen gia
3

TM

5.4

154

ill Tl\i sin dai h,n khac
I
Chi phi tm tnt6c dAi h~
2. Tai san dai h~ khac

260
261
268

TONG TAl sAN (270 - 100+200)

270

5.5

5.6

5.7

5.10

4

5.092.076.948
4.567.245.433
524.831.515

4.639.333.399
4.546.559.724
92.773.675

416.773.620./59

230.288.094.002

J

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II
\

M

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C6NG TV cO plIAN EVERPIA Vq;T NAM
Baa do tAi thioh hvP obAt tho nAm tAi cbioh ~t thue ngay 3111212009
Mlu BOI-DN

BANG cAN DOIKE ToAN (Ti~p 'boo)
T,i ugay 31 thang 12 nim 2009
NGUONVON

MS TM

31112/2009
VND

01/0112009
VND

A

N<} pHAI TAA (300 - 31lf+-330)

300

80.700.413.332

69.441.522.716

I
I
2
3
4
5
6

Ncr ngin h,n

310
311
312
313
314
315
316

5.12

80.610.069.386
1.260.500.000
21.423.316.501
1.148.383.373
29.178.205.581
4.935.189.220
1.603.898.956

68.840.522.579
3.215.422.225
23.045.537.609
748.864.027
17.389.698.514
2.874.035.379
1.560.358.955

5.13

21.060.575.755

19.506.605.870

7
8

u
I

2

Yay va nq ngin h{Ul
Ph3.i tra ngum blm
Nguai mua tra tiin tru'Oc

ThuS va cac khoan phai nop NhA Rube
PhAi tra nguai lao dong
Chi phi phai tra
CAe khOM ph3i tra. phSi nop ngin hiUl

khac
DV pMog phsi tri ngin h\Ul
NQ' dai b,n
Yay va nq dai h{ln
D\f phong t:rQ' cap mAt vi~ lam
VON CMU SO
(400 = 41lf+-430)

mru

B

van cbu sit biro
vAn dAu he cua eM sO hiiu
Th~g du vAn cA phin
Chenh Jech tY gia hAi d08i

I
I

2
2.
4
3

Quy khac thuQc vAn chu si:1 hilu
Lqi nhu~n sau thuS chua pMn ph6i

C

LQi ich

c6 dong thi~u sa

I.

NgO{\i t~
• usa

319

500.000.000

320
330
334
336

90.343.946
90.343.946

601.000.137
424.655.552
176.344.585

400

334.795.755.213

160.846.571.286

334.795.755.213
107.200.000.000
71.000.000.000
1.148.026.429

160.846.571.286
82.200.000.000
6.000.000.000

410
411
412
416
419
420

5.14

155.447.728.784

33.904.895
72.612.666.391

439

1.277.451.614

440

416.773.620.159

230.288.094.002

cAc cHi Tltu NGOAi BANG cAN oOlKE ToAN
3111212009
TM
VND

01/0112009
VND

392.362,18
238,40

200.381,03
249,32

TONG NGUON VON
(440 = 30lf+-40lf+-439)

Chi tieu

5.11

cae IOQi

·EURO

Lee Jae Eun
Tang Giam dAc

Cbo Yang Hwan
K~ toan trtrimg

Ha Nlji, ngOy 29/OOllg 3 nam 2010

5

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CONG TV CO pnAN EVERPIA V1~T NAM
BaD Clio tlii c:hinh h9P nbAt tho DAm tAi chinh k~t thue ngay 31/1212009
Mlu D02-0N

BAo cAo K£T QUA HO,,"T DONG KINH DOANH
Cbo RAm tii cbinb kit thue ngay 31 tbang 12 Dim 2009
cHi TItu

MS TM

NAm2009
VND

NAm200S
VND

\ Doanh thu ban hAng va cung cAp djch V\l
2 Cilc khoin giam tro
3 Doanh thu thuAn vS ban hang va cung cAp
d;ch vv (\0 = 0\- 02)

0\ 5.\5
02 5.\5

424.\91.970.85\
501.490.057

334.860.782.7\0
343.738.1\6

10 5.\5

423.690.480.794

334.517.044.594

4 GiS. vbn hang ban

I 1 5.16

246.275.367.972

223.866.733.286

5 Lqi Dhu~n gqp v~ ban bang va cung cAp
djch vv (20 -10 - II)

20

177.415.112.822

110.650.311.308

9.823.851.490
9.006.\80.705
245.458.936

363.579.788
4.943.723.730

6 Doanh thu h~t dong tA.i chinh
7 Chi phi tAi chinh
Trong do: Chi phi fii; vay

2\ 5.\7
22 5.17

33.905.621.180
34.740.210.269

776.238.585
18.283.377.66\
23.\75.450.970

109.586.952.158

64.611.338.735

\2 Chi phi khAc

3\ 5.20
32 5.20

1.954.751.229
2.282.916.202

5.101.120.872
4.633.0\6.732

13 Lqi nhu'. khac (40 - 31-32)

40

(328.164.973)

468.104.140

14 LQi nhu~n ho~c 16 trang cong ty lien k~t,
lien doanh
IS TAng lqi nhu~n k~ toan trU't1t tbu~
(50 = 31)+41)+ 45)

45

109.258.787.185

65.079.442.875

24.095.792.014

14.168.282.410

85.162.995.171

50.911.160.465

8 Chi phi ban hAn8
9 Chi phi qulin Iy doanh nghiep
Lqi Dhu~D tbuAn tir hOI',. 4qog kinh doanb
10 (30 - 21)+(21-22)-(24+25))
I I Thu nMp khac

16 Chi phi thuB TNDN hien haRh
17 Chi phI thu~ TNDN hoiln l{li

23
24 5.\8

25 5.\9
30

50
51 5.2\
52

18 Lqi nhu¥D sau tbu~ thu nh~p doanh nghifp
(60 = SO-51-52)
61
19. Lqi feh ella cb dong thiSu s6

20 Lqi nbuilD sau tbu~ eiia cA dODg CODg ty
m~ (62 = 60-61)
21 Ui C(J baD tren 'cA

phi~u

62
70 5.22

(430.798.078)
85.593.793.249

50.911.160.465

9.029

6.194

Cbo Yong "wan
K~ toao tnnmg

Lee Jae E

TAng Giam dlk
Ho Noi, ngay 29/hang 3 nam 2010

6


CONG TY co PHAN EVERPIA ~T NAM
Bao cao Iii thinh byp nb!t cho nAm tii cbiob JJt thuc ngay 3111212009
Mlu B03-DN

BAo cAo LUlJ CHUYtN TlEN Tt;
(lheo phlWllg phap gian ti~p)
Cho Dim tAi chioh k~t tbue ngay 31 thang 12 nim 2009
NAm 2009
VND

NAm 2008
VND

01

109.258.787.185

65.079.442.875

02
03
04
05
06

9.886.552.769
3.837.412
(4.670.307.555)
245.458.936

7.692.939.905
1.586.796.420
3.737.677.667
(817.488.878)
776.238.585

08

114.724.328.747

78.055.606.574

09
10
11
12
13
14
15

16

(11.484.347.785)
(56.799.823.904)
5.614.597.487
(1.246.555.395)
(271.306.936)
(11.708.181.693)
27.820.000
(3.269.386.091)

(18.363.090.449)
899.896.408
(22.012.017.160)
1.930.383.912
(676.184.139)
(8.113.699.691)

20

35.587.144.430

31.583.734.763

21

( 16.913.526.074)

(13.429.075.839)

22
25
27

587.455.731

224.761.908

4.082.851.824

343.707.469

30

(12.243.218.519)

(12.860.606.462)

TieD thu tit pMt hlnh cO phieu, nhJn van g6p til CSH

31

Tien vay Dgin h{ln, dAi hfjl nl$l duQC
Tien chi tri nq gOe vay
CO tuc, lqi nhl$l d! tri cho chu sO hQu

33

90.000.000.000
11.428.380.435

(13.807.958.212)

Llni chuyln IIin IhuOn lil hopl d~ng IIlI chfnh

40

87.620.422.223

(3.647.800.783)

50
60

110.964.348.134
19.951.750.456

15.075.327.518
4.960.273.711

61

(132.845.726)

(83.850.773)

130.783.252.864

19.951.750.456

MS TM

CHi T1tU
I LU'U chuyfn ti!n lit ho,1 d~ng kinh doanh:
1 L{fi nhupn ITWC Ihui
2 oiiu chink cho cdc khoin:
· Khiu hao Li\i san cO dinh
- CAe khoAn dl,l phong
- UiIL3 chenh tech tY gia hAi doai chll'a th\l'C hi~n
• UliIL6 tu hO\lt dQng dftu til
- Chi phi Uti yay

J L(1i nhuQn lir hop' 4~ng kinh doanh trWc nhtmg 'hay
481 ~oAn 11m 4Vng
- TanglGiim cae khoAn phii thu
- TanglGiim hang tOn kho
- TAng/Giim cae khoan phai tnl
- TAnglGiAm chi phi tn\ tm6c
- Tien IAi yay dll tn\
• Thue thu nh~p doanh nghi~p dA n~p
- TieR thu khac tit hO{lt dOng kinh doanh
- Tic~n chi khac tit hO{lt dOng kinh doanh
Llni chuyin Ii&. II,uOn lil hO(l1 d~ng klnh doanh

U LU'U c:huyen tiEo tii' ho,t dOog d,iu hr:
TiEn chi d~ mua sim, xiy dvng TSCD vA cAe TSDH
khAc
2 Ti!n thu tit thanh Iy, nhuqng ban TSca
3 Tien chi dAu tu g6p van vAo dan vi kMc
4 Tien thu Uli cho vay, cO tuc va lQ'i nhu~ duc;rc chia
Llni chuyin tiin IIIuOn lil hopl ttpng dOu III'

(137.160.692)

HI Ltnl chuyen ti~o tir ho,t dOog tAi c:hfDh:

1
2
3
4

ky (SO dAu ky

Ltnl chuyen IiEn.thuAn traDg
TiED va hnmg dtrO'T1g liEn

34
36
20+30+40)

Anh hu6'ng Clm thay dOi TGHD quy "Oi ngo\li te
TiEn vl hrung dll'OTlg

ti~n cu6i ky (70 - 50+60+61)

70

5.1

12.157.871.185
(13.755.865.449)

(2.049.806.519)

Cbo Yoog HWBO

Lee Jae Eu
TAng GUlm dAc

K~ toan tnnrng

Hll Npi, nglIy 29 tJuing 3 niim 2010

7

-


co

CONG TY
PIL\N EVERPIA \'Q:T NAM
Bao cao tAi cb.inb hoP DbAt tho nAm tAi thioh &Jt tbue ogay 3111212009
THUYET MINH BAo cAo TAl cHiNH HQP NHAT

MAU B09-DN

KHAJ QUAT

I.

THONG TIN

1.1.

Hinb tblic sir hii'u

vAn

COng ty c6 phfuJ EVERPIA Viet Nam (gQi tit hi "COng tyj dllQlC thAnh I~p bin co sa chuy€n d6i hloh
thlrc sO hiJu tu doanh nghi~p tOOO/O vOn dAu nr mr6c ngoai - COng ty TNHH EVERPIA Vi~ Nam.
Cong ty C6 ph!n EVERPIA Vi~t Nam duQ'C thlinh l~p va hO\lt dc)ng thea GiAy Chling nh~ Diu tu
'" 011033000055, do Oy ban Nhan dan thanh ph6 H. NQi cAp IAn diu ngay 27/0412007. Giiy
ChUng nhan Diu tll mly thay thS GiAy phep Diu tv
195/GP - HN ngay 04/0912003; cae GiAy

sa

sa

phep Diu tu di~u chinh
195/GPOCt - HN ngay 04/1112004, 195/GPDC2 - HN ngAy 2010512005,
195/GPOC3 - HN ngay 13/0312006 va OiAy Chimg nh~ di€u chinh GiAy phep Diu tu sA
195/GCNDCI/01/1 ngay 2411112006 d6ng thbi I. Giiy Chimg nh", DAng ky Kinh doanh. Thbi h(lll
hO@t dc)ng etia Cong ty hl 40 nAm kS tir ngay 04/0912003. TAng sA vbn di€u I~ ella Cong ty thoo
GiAy Chimg nh~ Diu tu cAp IAn diu 18 48.000.000.000 dAng tuang duang vm 3.000.000 usn, sA
van nay duQC chia thanh 4.800.000 cA phin. m~nh gia cA phin 1a 10.000 d6ng / cA phin. Cac nhit
diu tu Lheo GiAy Chfrng nh~ Diu t\1 nay g6m:
COng ty TNHH EVERHOLDINGS gop 31.200.000.000 d6ng, luang dllO'llg vai 1.950.000
usn (tuang ling vm 3.120.000 cA phAn). chi~m 65% van di8u I~;
Ong Kyo Sun Chung fOP 2.400.000.000 d6ng, lUang duang vai 150.000 USD (lUang img viri
240.000 c6 phin), chiem 5% van di8u I~;

Ong Lee Jae Eun gop 14.400.000.000 d6ng, luang duang voi 900.000 USD (lUang img voi
1.440.000 ca phin), chiSm 30% van diSu I~.

•
•
•

Trong qua trinh hO{lt dQng. anf ty dil dWlg ky thay dai GiAy Chlin~ nh~n Diu tulin thli I, lin thu 2,
IAn thli 3 va IAn thli 4. Thco Giay Chfrng nh~ DAu tu diSu chinh Ian thli 5 ngAy 28/0812009. tdng sa
van di€u Ie cua Cong ty la 107.200.000.000 d6ng, tUOTlg dUOTlg vai 6.700.000 usn, sa van nay duQC
chia thAnh 10.720.000 cA phAn ph6 thong, m~nh gia cA phin la 10.000 dAng / c6 phAn. van diSu Ie
duQ'C chia thAnh:

~

o

•

•

van g6p cua cA dong sang I~p: 6ng Lee Jae Eun g6p 21.600.000.000 d6ng, tUOTlg dUOTlg vai
1.350.000 usn (tuang (mg vai 2.160.000 ca phAn), chi!m 20,1 5% van diSu I~;
Van g6p cua ca dong phA thOng h'1 85.600.000.000 dOng, tU011g dU011g vai 5.350.000 USD
(tU011g frng vai 8.560.000 cd phAn), chi~m 79,85% van diSu Ie.

Trv 56 Cong ty: xli Duang Xli, huy~n Gia Urn, Ha NQi
Dia chi Chi nhAnh giao djch:

sA 85 An Duong VU01lg, phuOng 08, qu~n 05, tp. H6 Chi Minh.

Cong ty con: Cong ty cA phin Manpia Viet Nam - tY Ie 56 hilu van la 58%. nganh ngha kinh doanh
la san xu!t cac 10{li nem va cac sin phim lien quan, nh~p khAu nguyen vit lieu dS sin xu!t nem va
cac sin phLn lien quan.
$() lao dQng binh quan:

1.2.

450 nguo;

Nganh ngh~ kioh doanh vi bo~d 4qog chinb
San xu!t vii khong del, vai loc. oi, chlin, ga tcii giuOng, g6i, nem, tili ngu, ba 10, tui xach, d6 16t va
cac m~t hang may m~c khac.

8

IG

D

T
N
.1


CONG TY cO PHAN EVERPIA ~T NAM

Bao cao tAi chiob hqp nh~t cho nim tai cbiob k~t tbiic ngay 3111212009

TnUYtT M1NH BAo cAo TAl clliNB HQP NHAT (Trtp THEO)

2.

MAU B09-DN

COSO W BAo cAOTAI cHiNn vA KY Kt TOAN
CO' So' l{ip BAo do

ui chioh b'1P obAt

BaD caD tAi chioh kern theo dU'qc trinh bay bing Dang Vi~t Nam (VNO), thoo nguyen tic gia g&
va. phil hqp v6i cae chuill mile KS toin Vi~t Nam. ChS dQ K€ toAn Vi~t Nam vA cae quy dinh hi~n
heinh c6lieD quaD khac 4'i Vi~t Nam.

BaD caD tAi chioh hqp nhAt cho n!m t1ii chioh kSt thuc ogay 31/1212009 dU'QC hqp uhAt tren co sa
BaD caD tAi chioh cua Coug ty me Iii. Cong ty eli ph&n Everpia Vi~t Nam. cong ty con hi Cong ty

cb phin Maupia Vi~t Nam.
Ky k~ toaD

NAm tAi chinh cua COng ty

3.

bit diu til Dgay I tbeing I vA ket thue vao ngay 31 thang 12.

cnuAN MVC vA em DO Kt ToAN Ai' OIJNG
Cong ty lip d\lng ChS dQ kS loan Doanh nghi~p Vi~t Nam dlfqc ban hanh kern theo QuySt dinh
ISI2006lQD·BTC "gay 20 thang 03 nam 2006, cae vln ban hu6ng din sUa d6i bA sung Che dQ
loan doanh nghi~ va cac Chuin ml,lC k€ toan Viet Nam do BQ Tlii chinh ban hanh.

4.

s6
kS

cAc clliNB sAcH Kt ToAN Ai' OI,lNG
Ca sa h9'P nhAt Bao cao tai cbinh

Baa cao tili chinh hQ1) nhAt hQ1) nhAt cac Baa cao tili chinh cua Cong ty va Baa cao tai chinh cua cac
cong ty do Cong ty ki€m soat (cac cOng ty con) dltqc lap cho d€n ngay 31 thang 12 hang nAm. Viec
ki€m soat nay d~t dltQC khi Cong ty c6 kM nAng ki~m soat cac chlnh 58ch tili chinh va ho~t dong
cua cac cong ty nhan ddu tlt nhAm thu dltQC Iqi fch tu ho~t dong cua cac cong ty mly.
Baa cao tlii chinh dltqc dung dA hc;rp nhAt bao g6m: Bao cao tlii chinh giil'a nien dO cho nlim tai
chinh kBt thuc ngay 31/1212009 cua Cong ty cll phdn Evcrpia Vi~t Nam (Cong ty ml;). cac Bao cao
tai chinh nAm 2009 cua cong ty con dil nen ~i thuy€t minh 56 6.1.
KBt quA ho~t dong kinh doanh cua cac cOng ty con dltqc mua ltli ho~c ban di trong nAm dltqc trlnh
bAy trong Baa cao K€t qua ho~t dong kinh doanh hc;rp nhAt IU ngAy mua ho~c cho dan ngay ban
kho3n ddu tlI (] cong ty con d6.
Trong tnrang hQ1) cAn thi€t, Bao cao tai chinh cua cac cong ty con duQC di~u chlnh dA cac chinh
sach k€ toan dltgc ap d\mg lfi COng ty va cac cong ty con khac hl gi6ng nhau.
TAt ca cac nghiep
cAo tili chinh.

VI,I

va sb du giiia cae cOng ty trong cimg tfp dolin duQC 1000i b6 khi hqp nhAt Baa

Lqi feh cUa c6 dong thiSu s6 trong tili san thuAn cua cOng ty con hQ'P nhAt dUVC xlie dinh IA mot chi
tieu rieng biet tAeh khoi phAn v6n eM sa hiiu cua cb dong eua cOng ty ml;. l..qi ieh cua cd dong
thiSu

baa g6m fia tri eae IQi ieh eUa cA dong thiSu s6 ~i ngal h(7p nhAt kinh doanh ban diu vA
ph!n Ic;ri feh clia co dong thiSu sb trong SI,l bi€n dong eua t6ng von cM sO hQu kS tir ngay hc;rp nhAt
kinh doanh. Cae khoan 16 mang (mg vCri phin vbn elia c6 dong thi€u s6 vuqt qua phin v6n clia hQ
trong t6ng v6n ehu sO hQu eUa eong ty con duQC dnh giam vao phin lqi feh eua Cong ty trir khi c6
dong thiSu s6 c6 nghia Vl,I rang buQc va e6 kha nlng bu dip kholin J~ d6.

sa

9


CONG TV CO pRAN EVERPIA Vq:T NAM
BaD do tili cbinb b9]) obit ebo DAm tl\i cbinb k~t thuc ngay 31/1212009
THUVET MINH uAOCAOTAICuiNH HqpNHAT(fIEPTHEO)
4.

MAu B09·DN

cAc CHiNH SACH Kt ToAN AP DVNG (fi~p 'hoo)

lf6'c tinh k~ toaD
Vi~ lap BaD CaD tAi chinh tuan tM theo cae ChuAn ffi1,tC K8 tOlin Viet Nam yell du Ban Gilim d&e

phfti c6 nhihlg u6'c tinh va gia djnh anh hUCmg d8n 56 lieu baa CaD 'IS cong "Q', tAi san vA viee trlnh
bAy die khoan cong nQ' va tAi san ti€m tang t~i ngAy lap Bao CaD tAi chinh cOng nhu cae 56 lieu baa
CaD vA doanh thu va chi phi trong SU61 ky ho~t deng. K~t qua hO{lt dQng kinh doanh thl,l'c .S c6 th8
khac vai cac llOc tloh, gift djnh d~t 1'3.

Tiin va ttro'Dg throng ti~D
TiSn va cae khrnin wong dU011g tiSn baa gAm tiSn mJt ~i quy, tiSn gui ngin hang, tiSn dang

chuySn, tiAn gui khang ky h~ va cae khoin diu ill ngin h\U1 khac co kha n!og thanh khoan cao c6
thOi h{ll1 daD h{lJl ban dAu khong quA ba thAng hoJc it han.
Ngo,i

t~

Cae nghi~p Vl,l phat sinh bang cac lo~i ngo~i t~ duqc chuyc!n d6i theo tY gia t~i I1gfty pMt sinh
nghi~p Vl,l. Chenh l~ch tY gia phat sinh Ill' cac nghi~p Vl,l nay duQ'c h(tch toan vao Bao cao K8t qua
hO{lt dong kinh doanh.
bing tiSn va cong nQ' phai thu, phai tr3 c6 gAc ngO{li t~ t{li ngay kit thuc nien de}
kS toan duqc chuySn d6i thoo tY gia blnh quan lien ngin hang l{li ngay nay. Chenh I~h tY gia phat
sinh do danh gis. l{li cac tAi khoin cong nQ' phAi tra ngin h~ cO gAc ng~i t~ duqc phlin vao tAi
kholin Chenh I~h tj gia trin Bang can d6i ke toin. Chenh l~h tj gia phat sinh do danh gia l{li cac
tAi khoin cOng nQ' phai tri dAi h~ c6 gbe ngQtli t~ duQ'C h~ch toAn vao bao cao kSt qua hQtlt dong
kinh doanh.

sA du cac tAi san

Cac khoin phii thu va dY' phbng nq kh6 dj}j
Cac khoil.ll phAi thu clla khAch hang va cac khoan phAi thu khac duQ'c phan anh theo gia trj ghi
ban ddu trir di dl,l' phong phAi thu kh6 doi.

nh~n

DI,l' pMng phAi thu kh6 doi duQ'C trich I~p cho nhling khoAn phai thu diJ. qua h~n thanh toan tit ba
thang tr6' len, h~c cac khoin thu rna nguOi nQ' kh6 c6 kha nAng thanh toAn do bi thanh IS', pha san
hay cac kh6 khAn mong tv.

Hang tAn kho
Hang t6n kilo duQ'C xac dinh tren co sO gia gbe, trong WOOf hqp gia gbe hang t6n kho cao hon gia

tr; thuAn c6 the! thl,l'C hi~n duQ'C thi phai dnh theo .sia tr; thuan c6 the! thl,l'C hi~n duQ'C. Gia gAc hang
t6n kho bao gAm chi phi nguyen v~t li~u bVC tiep. chi phi lao dong tnrc tiSp va chi phi san x.uAt
chung, neu c6, de! c6 duQ'C hang t6n kho {] dia dic!m va tf1l,ng thai hi~n l{li. Gia trj thudn c6 the! thl,l'c
hi~n duqc duQ'c xac djnh bAng gia ban uac Hnh trir cac chi phi de! hoan thanh cung chi phi tiSp thi.
ban hang va phan ph6i phat sinh.
Hang t6n kho duQ'c h{lch toan theo phuong phap ke khai thllOog x.uyen va tinh gia thoo phuong
phap binh quin gia quySn.
D1,1' ph6ng giam gis. hang t6n kho clla Cong ty dllqc trich I~p thoo cae quy dinh k€ toan hi~n hlinh.
Thoo do, Cong ty dlfQ'C phep trich I~p D1,1' phonf giam gia hang t6n kho 16i thOi. hong. kern phAro
chillrong lrUang hqp gia tri thl,l'C tS clla hang ton kho cao hon gia tri thuAn cO th€ thl,l'C hien duQ'C
l\!i thai di€rn kSt thllc nicn de} kS toAno

10


CONG TV CO pllAN EVERPIA vllT NAM
Bao CaD !Ai chinh hop ohat tho nim tai cbiob k~t tbue ngay 3111212009

THuvtT MINH BAo cAo TAl cHiNH HQP NHAT (fL£p THEO)
4.

cAc CHiNH SACH

MAU B 09·DN

Kt ToAN AP Dl,iNG (flip tboo)

Tai san cA djob bfru hinh va khiu ha~

Tlii san c6 djoh huu hloh duq'C phan Anh theo gia gAc, trinh bay theo nguyen gia 1m gia tr; ha~ mon

lUy

ka.

TAi san cA djoh hilu hinh duq'C khiu ha~ theo phlWTlg phap dldmg thing dl,f8 trio thm gian hihJ
d\lng u6c tioh. Thai gian !chAu ha~ CI,l thS nhu sau:
Nh6m iii

Tho; gian khiu ba~ (Nim)
25 - 50
06 - 15
06 - 08
09 - 10
04-10

~an

Nha xUCmg va vit kien tnie
May m6c vA thich bi
ThiSl hi vAn phong
Phuong ti~n v~ tAi
TAi san khac
Tai sin c6 djnb vo biub va kbau bao

Tai san c6 djoh vo hinh dUVC trioh bay thoo nguyen gia trir gia tri ha~ mon lUy kS. lIlS hi~n gia tri
kenh pMn ph6i. thuang hi~u va til.i san vo hloh khAc eila Cong (y. Tai san vo hloh ella Cong ty
duqc trich khAu ha~ thea phuong ph3p dlIOng thing dl,l'8 trin thai gian Slr d\lng hO'u ieh. Tho; gian
khAu ha~ CI,I the nhu sau:
ThO; gian khl1u hao (nam)

Thuong hieu
Kenh phan ph6i
Phdn rn8rn may tinh
TAi san vo hinh khac

20
15
4
10

Chi phi xiiy d'lllg ca blin dlY dang
Cac tAi siln dang trong qua trinh xay dl,l1lg ph\lc VI,I ml,lC dich san xuat, cho thue, quan tri ho~c cho
bat ky ml,lc dich nao khac duQ'c ghi nh~n thea gia gAc. Chi phi nay bao g6m chi phi djch Vl,l va chi
phlla:i yay c6 lien quan pM hQ'P vcri chinh sach k~ toAn clla C6ng ty. Vi¢c Hnh khau hao clla cac tili
san nay duQ'C ap dl,lng gi6ng nhu v6'i cac tAi san khac, bAt dAu tu khi tsi san 6' vs.o tll-ng thai sin
sang sir dl,lng.
Cae khoiin tni. truiYt did b,n

.

Chi phi tril. tnr6'c diii h{lll lien quan d~n cOng CI,I, dl,lng CI,I vii. cAc chi phi phai phSn bd khac duQ'C
pMn llnh ban dAu theo nguyen gia va duQ'C phin b6 theo phuong phap duang thing v6'i tho; gian 2
d€n 3 nam.
Chi pbi phii tni.
Cac khoAn chi phi thvc t€ chua phat sinh nhung duQ'C trich tnrcrc vio chi phi sin xu!t, kinh doanh
trong kY d€ dam bAo khi chi phi phSt sinh th\lC t€ khang gay dQt biSn cho chi phi sin xuAt kinh
doanh trin co
dam bao nguyen tic pM hQ'P gill'a doanh thu va chi phi. Khi cAc chi phi d6 phat
sinh, n€u c6 chenh '¢ch v6i 56 d! bich, k€ tolin ti€n hAnh ghi b6 sung h~c ghi giam chi phi wong
ling v6i phAn chenh l¢ch.

sa

II

H

KI
V


CONG TV CO poAN EVERPIA V~T NAM
BaD do iii chioh bop obit cho Dam tii chinb k~t tbue agay 31/1212009

THuvtT MINH BAo cAo TAl cnlNH RQI' NHAT (TIt!' THEO)
4.

MAU B09-DN

cAc cHiNn sAcn Kt ToAN AP DVNG (Ti~p tboo)
Nguyen tic va phU'O'Dg phap gbi nh,n de khoao d" pbOng pbiii tra

va

Gia trj duqc ghi nh~ ctia mot khoan d.... pMog phAi Ira 11\ gia trj duqc 1I6'c tinh hQ'P Iy nhAt
khoan ti~n si! phai chi d€ thanh toan nghTa V\I nO' hien t~i 4li ngay kth thUc kY ke toan nAm ho~c 4li
ngay k~t thuc ky kS toan gina nien do.

Chi nhihlg khoaR chi phi lien quan den khoan dl,1 phong phai lra dil I~p ban dAu m6'i dUlle bu dip
bAng khwn dv pbong pbai tra do.

sa

Khoiln chenh I~h giua s3 dl,l phong phai Ira d! I~p a ky kS loan lr\J"Oc chua 51! dvng hSt Ibn han
dl,l' pMog phai tri I~p kY baa cAo duqc hoiln nh,p ghi giam chi phi san xuAt, kinh doanh trong ky
trit khoiln chenh I~h 16'0 han cua khoiln dl,l' phOog phai tr.i vI! baa hllnh cOng trinh xay !lip dlIqrc

a

hoiln nhip VIlO thu nhip khac trong kYo

vAn chi! 50' bfru
Van dAu Itt eua eM s6 hiiu dllQ'C ghi nh~n theo 56 vAn thl,lC g6p cua chu 56 hitu.
Th~g dLI vAn c6 phAn dLIO-: ghi nh~n thea s6 chenh I~ch 1611 hon! ho~c nh6 hoo gilla gili thl,lc t~
philt hanh va m~nh gia c6 phi~u khi phlit Mnh c6 phi€u IAn <tAu, phlit Mnh bt> sung ho~c IAi phal
hAnh cA phi€u quy.
vAn khac cua cM sO hOll duo-: ghi theo gili tri cOn lili giila gia trj hQ'p Iy ella cac tAi san ma doonh
nghi~p du(1C cac 16 chfrc, ca nhlin khac $Is. bi€u sau khi trir (-) cac khoAn thu€ phai nQP (n€u 00)
lien quan d~n cac tAi san dUVC $lg, bi~u OilY; va khoAn bt> sung tit k~t qua h~1 dQng kinh doanh
cA tirc phai tra cho cac cA dong du(1C ghi nh~n la khm\n phai Ira lrong Bang can dAi k€ loan cua
Cong ty sau khi c6 thong bao chia e6 IlrC clla HQi d6ng Quan trj Cong ty h~c Nghj quySI clla f)ili
hOi cA dong.
Lqi nhu~n sau thua chua phan ph6i 11\ s6IQi nhu~n tu cae hOill dQng ella doonh nghi~p sau khi trir (-)
cac khoan di~u chinh do ap d\lng h6i t5 thay d6i ehinh sAch k€ loan va di~u chinh h6i t5 sai 56t tl"Qng
yau cUa cac nlim tnr6c.

Gbi nb,n doanb thu
Doanh thu duqc ghi nh~ khi kSt qua giao djch hang hoi du(1C xac djnh mQt each dang tin cfy va
Cong ty c6 kha nlng thu du(1C cac IQi ich kinh tS tit giao djch nay. Doanh thu cung cAp djch Y\l
duqc ghi nh~ khi 00 bing chting vS tj I~ djch V\l eung cAp duqc hoAn thilnh If,i ngay kSt thllc nien

dQ kS toano
•
Ui tiSn giri duQ'c ghi nh~n Iren
liii sudt ap dVng.

CO'

sa dbn lich, duQ'C xae djnh ITen 56 du cac tcii khoan tiSn giti va

Chi phi eli vay
Chi phi di vay lien quan IrI,lc tiSp dSn vi~ mua, dAu tll xay d\l'Og ho~e san xuAI nhOng tcii san cin
mQt tho; gian tuang d6i dai da hoiln thanh dua vao sit d\lng hotc kinh doanh dllqc cQng VaG nguyen
gia tcii san eho dSn khi tAi san d6 dUVC dua vao sit d\lng hotc kinh doanh. cac khoan thu nh~p phat
sinh tir vi~ dAu tv I{lm thm cAe khoan vay duo-: ghi fiam nguyen gia tAi san c6 lien quan. Tat c3
cac chi phi IAi vay khac dUVC ghi nh~ V8.0 Bao cAo Ket qua hO(l.t dQng kinh doanh khi phst sinh.

12

·:6

.

IP
M


CONG TV CO p!IAN EYERPIA ~T NAM
Bao CaD tii chlnh bqp DbAt cho nim iii thinh k~t thue ngay 3111212009
THUvtT MINH BAo cAo TAl CHiNH HQI' NHAT cntp THEO)
4.

cAc cHiNH sAcH Kt ToAN AP DVNG (fi~p tboo)
Tbu~

ThuS thu nh~p doanh nghi~p th~ hi~n tbng gia trj cua

s6 thuS phai In\ hien t{li va sa thu~ hoan I\li.

56 thu8 hi~ qli phlii tni dllQ'C doh dfla trin thu n~p chiu thuS trong Dlim. Thu ~p chiu thuS khAc
v6i lqi nhl$l thuAn dllqc moh bay trio Baa cao Kat qua ~t dQng kinh doanh vi khang bao g6m cae
khoan thu nhip hay chi phi tinh thuS h~c dUVC khAu trir trong cae nltm khac (baa gAm ca 10 mang
sang, neu c6) va ngOl\i ra khong baa gAm cac chi Heu khang chiu thuS ho~c khong dltqc khAu tm.
Vi~ xac dinh thuS thu nh'r cua Cong ty cAn ell' vao cae quy dinh hi~n Moh v~ thue. Tuy nhien.
nhOng quy dinh nay thay doi theo timg thm kY vA vi~ :nghi~p tuy thuQc VaG kat qua kiSm tra eua co quan thue c6 thAm quySn.

Cong ty c6 nghia V\l nQP thue thu nMp doanh nghiep ap dl,Jng muc thu6 suAt thu6 thu nh~p doanh
nghiep 1320% rin thu nh~p chju thue.
Cac IQ\li thue khac dllQC ap dl,Jng theo cac lu~t thu€ hien hAnh ~i Viet Nam.
Ui tr'CD

c6 pbi~u

Wi co ban rin c6 phiSu d6i v6i cac cA phieu phd thong dllVC Hnh bAng cach chia lqi nhuin hQJc 16
thuQc v€ cA dong sO hQu cA phiSu ph6 thong cho
IUQl1g hinh quan gia quySn cA phi6u ph6 thong
hru hanh tron~ kYo Ui suy giam rin c6 phiSu duvc xac djnh bing vi~ di€u chinh Iqi nhu$n h~c
16 thuQc va co dong sO hQu c6 phiBu phd thong va sA IUQl1g binh quan gia quyan c6 phiBu phd
thong dang luu hanh do anh hU(m~ cua cac c6 phiSu ph6 thong c6 tiSm nAng suy giam bao g6m trai
phi€u chuy€n d6i va quySn chQn co phiSu.

sa

Cae ben lien quaD

o
DlIqc coi 18 cac ben lien quan hi cac doanh nghiep k€ cli Cong ty My, cac c6n¥ ty con cua Cong ty
My, cac ca nhan tryc tiep hay gian tiep qua mQt ho~c nhiSu trung gian c6 quyen kiSm soat ding ty
hotc chiu 51,! kiSrn socit chung vaj Cong ty. Cac ben lien kSt, cac ca nhan nao trve tiSp h~c gUm
tiep nAm quySn bi€u quySt cua Cong ty rna cO anh hu(mg dang kS d6i v6i COng ty. NhOng chuc
tmch quan Iy chu chAt nhu Giam d&, vien chlic cua c6ng ty, nhOng thanh vien than c$n trong gia
dinh cua nhOng ca nhan ho~c cac ben lien k€t nay ho~c nhOng cong ty lien k€t v6i cac ca nhan nay
cung dllqc coi lei. ben lien quan.

5.

THONG TIN BO SUNG CHO cHi Tltu TRiNH Bi.Y TREN BANG cAN DOl Kt ToAN,
BAo cAo KtT QuA DO,,"T DONG KINH DOANH

5.1

Ti~n va

cac kh08n tlfO'og dllO'Dg ti~o
31/1212009

01/0112009

YND

VND
280.881.840
19.670.868.616

TiSn m~t
TiSn gui ngan hang
Cac khoei.n tl1011g dU011g tiBn

205.017.928
8.790.510.297
121.787.724.639

Tong

130.783.252.864

,

13

19.951.750.456

'G
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,'I
ii'


CONG TY co pHAN EVERPIA VI~T NAM

Bao cao tii chinh hqp DhAt cho Dim wi chinh k~t tbuc ngay 31/1212009
THUYET MINH BAa cAo TAl cHiNn HQI' NHAT (nip THEa)

5.2

Phai thu khac

3111212009
VND

5.3

1.145.543.082
30.575.507
462.174.879

2.069.523.205
714.393.919

TAng

3.221.448.470

4.666.445.855

31/1212009
VND

0110112009
VND

4.646.022.048
81.531.560.705
29.291.664
1.269.569.746
40.909.895.198
2.128.822.176
1.324.031.718

430.556.623
41.357.505.013

131.839.193.255

75.039.369.351

3111212009
VND

01/0112009
VND

Chi phi quang cao cht'1 phan b6
n.i trQ' ChU011g trinh Vitamin
Ti~n thuS oM, va.n phong
Chi phi ehb phan b6 khac

221.086.836
129.862.663
1.041.818.182

218.676.000
263.156.957

127.140.989
215.079.439

TAng

1.874.600.638

648.730.952

31/1212009
VND

01/0112009

632.420.735
950.734.267

284.057.567
665.170.764
933.300.400

Hang tAn kho

Cong cv, dVng C\.1

Chi phi san xu!t, kinh doanh do dang

Thanh phAm
Han8 h6a
Hang giri ban

TAng
Chi phi

4.091.974.300
25.938.028.835
1.561.453.025
1.659.851.555

tra truirc ngAo bll-0

Cong C\I d\mg CI,l eho phao

5.5

0110112009
VND

Thu~ VAT ehb ke khai
Thu~ nh~p khAu eho hoan
PhAi thu lai ti8n glii
Himg gui gia cong
Cong ty TNHl-I Viko Glowin D6ng Nai
XuAt cho mUQ1l nguyen v~t Ii~u
Phili thu khac

Hang mua dang di treD dUCmg

Nguyen li~u, v~t li~u

5.4

MAu B 09·DN

b6

130.450.800
176.059.724

Tlti lUln ngin ha,n khac

TAi

san thi~u cho xu ly

T{lffi

(mg

CAm cA, ky

quy. kY cuQ'c ngAn h{lD

TAng

14

VND

54.978.000
1.338.893.429
186.324.383

652.104.288
7.195.050

1.580.195.812

659.299.338


CONG TY co PHAN EVERPIA vrtT NAM
Bao do tili cbiob hyp obit cbo nam tai cbioh kit thue ngay 31/1212009
THUYtT MINH BAo cAo TAl cIIiNH H<;JP NHAT(fItp THEO)

5.6

Tili

l\tAU B 09-DN

san c6 djnb hfru hinh
Dan vi: VNO

NAm2009

Nhli em.,
vit kiin true

Maym~

hi

PhllO'Dg rifo
vin tii

dyng cy quin It

Tai sin khae

T6ng

27.649.535.604

99.985.972.606

7.166.954.460

3.645.346.077

223.533.900

138.671.342.647

9.392.504.738
9.338.861.538
53.643.200

4.994.119.337
4.994.119.337

354.496.955
354.496.955

1.018.043.591
988.028.591
30.015.000

15.759.164.621
15.675.506.421
83.658.200

.

thiit

.

Tbi~t bit

Nguyen gia
Ttli ngay 01 thang 01
TAng troug Dim

Mua tTOng nam
TAng khac

Giim troug nim

Thanh Jy, nhm;mg ban

30.015.000

GiAm khac

30.015.000

T,i ngAy 31 tha.ng 12

Gi6tr; hao mon luv

135.263.466
135.263.466

165.278.466
135.263.466
30.015.000

27.619.520.604

109.378.477.344

12.025.810.331

3.999.843.032

1.241.577.491

154.265.228.802

15.170.288.590

62.579.101.363

1.048.303.603

2.959.681.383

114.558.337

81.871.933.276

991.069.458
991.069.458

5.221.685.119
5.220.322.058
1.363.061

963.070.243
963.070.243

236.177.791
236.177.791

247.549.792
246.716.042
833.750

7.659.552.403
7.657.355.592
2.196.811

kl

T,i ngay 01 tbang 01
TA.ng tmug Dim

Kh.iu hao trong n!m
TAng khac

Giim troag nim
Thanh Iy, nhugng ban
Giim khac

833.750

T,i ngay 31 thang 12

16.160.524.298

67.800.786.482

1.939.233.116

3.195.859.174

362.108.129

89.458.511.199

T,i ngay 01 thang 01

12.479.247.014

37.406.871.243

6.118.650.857

685.664.694

56.799.409.371

T~j

11.458.996.306

41.577.690.862

10.086.577.215

803.983.858

108.975.563
879.469.362

72.140.730
72.140.730

72.974.480
72.140.730
833.750

833.750

Giti Ir; con lai

ngay 31 thang 12

15

64.806.717.603


CONG TV co pHAN EVERPIA ~T NAM
Baa cao tai chinh hQ1! DhAt cho nim tai chinh k~t thue ngay 3111212009
THUYtT MINH BAo cAoTM cRiNH HQP NuAT (f1tp THEO)
5.7

Tai Jlan

MA.U B09-DN

cA djnb vi) binb
DOll vi: VND

pb6i

Phin mem

mayvi tlnh

TSCD
v6 hloh khAc

Tang

7.845.394.040

31.702.000

3.883.032.250

35.254.628.290

ThLrOllg hifu Kenh phlin
Nguyen giA

T,i nglly 01101109

23.494.500.000

TAng trong nAm

81.596.710

81.596.710

Mua trong Dam

67.702.670
13.894.040

67.702.670
13.894.040

TAng khAc

Ghlm trong DAm
GiAm khac

13.894.040

2.946.032.764

2.959.926.804

13.894.040

2.946.032.764

2.959.926.804

23.494.500.000

7.831.500.000

113.298.710

936.999.486

32.376.298.196

TVi ngay 01/01109

6.327.027.644

3.184.236.275

29.268.087

338.092.882

9.878.624.888

Tlng trong nlm
Kh4u bao trong nlm

1.226.248.025

516.362.635

1.226.248.025

516.362.635

17.190.040
17.190.040

469.396.477

469.396.477

2.229.197.177
2.229.197.177

T,i ogly 31/12109

CiA trj hao mOD lily kl:

Giam trong nlm

605.513.636

605.513.636

Gil'un khAc

605.513.636

605.513.636

T,i ngAy 31/12109

7.553.275.669

3.700.598.910

46.458.127

201.975.723

11.502.308.429

T,i ngAy 01101/09

17.167.472.356

4.661.157.765

2.433.913

3.544.939.368

25.376.003.402

T,i ngAy 31112109

15.941.224.331

4.130.901.090

66.840.583

735.023.763

20.873.989.767

CiA Irj con .,i

5.8

Chi phi xiiy dlfng CO' ban dO' dang

Xay dl,lng he th6ng phAn mSm quan
Diu tll mua sim tAi san cA djnh

0110112009
VND

3.661.392.099
632.702.933

3.123.778.049

4.294.095.032

3.123.778.049

H
(/

VI

Iy ERP

TAng
5.9

3111212009
VND

~

f)~u hr di\i b,n khat

DAu ill d8i h{l.n khac 18 khoan uy tMc dAu til kinh doanh c3 phiSu cua Cong ty eli phAn Duqc phAm
SAc Ninh. sA vbn dllqC uy thac 18. 693.200.000 dAng tmmg frng v6i 2.200 cb ph!n cua Cong ty
duQ'c dAu tu, gia mua 11\ 315.090 d6ng I c6 phi8u, menh gia 18. 100.000 dAng I eli phi8u.

16

,


CONG TV CO puAN EVERPIA V~T NAM
Bao Clio tai chinh bQ'p nbAt cho Dim tai chinh Jdt thue ngay 3111212009

THUYtT MINH

BAo cAo TAl cHiNH HQ\' NHAT (frtp THEO)

MAU B09·DN

5.10 Cbi pbi tni. truirc: dlii b,n
NAm 2009
VND

NAm2oo8
VND

T~i ngay 01 thAng 01
Tang trong nam
Oii k€t chuytSn chi phi

4.546.559.724
8.922.455.987
8.901.770.278

7.125.674.589
2.783.934.847
5.363.049.712

T,i ngay 31 tbang 12

4.567.245.433

4.546.559.724

31/1212009
VND

01/0112009
VND

3.639.225.049

2.338.201.410
1.426.712.682
763.839.662
17.805.970

Chi ti~t tboo khoan m\lc chi pbi

Cong Cl,I, d\lng Cl,I ehb phin b6
Chi phi nghien ciro thj wOng

Chi phf quang cao cho pMn
Ti~n thue ddt
H~ th6ng camera

b6
928.020.384

,

Tong

4.567.245.433

4.546.559.724

31/1212009
VND

01/0112009
VND

3.033.243.294

2.105.255.194

40.343.261
12.526.140.035
563.025.842
2.154.934.182

5.11 Tbu~ va cae: khoin phlii DQP Dba DtnYc

Thu8 gis trj gia tAng
Thua xu!t. nh~p khAu
Thu~ thu nhap doanh nghi~p

Thu8 thu nh4p ca nhan
Cae khoan phi, I~ phi va cae khoan phai nop khac
TAng
5.12 Chi pbi pbii

24.913.750.356
1.231.211.931

29.178.205.581

17.389.698.514

-

,u~

'Jill
? \

1 \

TI

,..

---=.

tra

Lai yay phai tni
Chi phf quang cao
Chi phf thuS tu vAn
CP tAi trq cho CT Vitamin HTV I 15 thfmg
Phi tu vAn quang b3 va d~i chung hOO c6 phi8u
Chi phi phai tra khac

,

Tong

17

31/1212009
VND

01/0112009
VND

31.224.082

944.204.955
25.848.000
170.727.274
150.000.000
281.894.645

57.072.082
1.343.286.873
160.000.000

1.603.898.956

1.560.358.955


.
CONG TV CO PHJ\N EVERPIA VIE:T NAM
Bao do tAi chlnh hop ohit cho nAm tAi cbinb k~t thue ngay 3111212009
THUVtT MINH oAo d o TAl cHiNH HQP NHAT (TItp THEO)

MA.U B09-DN

5.13 Cae kboan pblii tni pbai D9P ngAo b,u khac
3111212009
VND

Kinh phi cOng doao
Bao hi€m xii hQi, bao hi€m y tS

01/0112009

VNO

824.582.519
483.648.176

ky quy, kY CUQ< ngin h(lU
CAe khoan phai trio phai POP khac
Thu phol himh tTa; philu co/hi chuyJn d6i cluJ KB
Investments
Cong ty TNHH Viko Glowin D6ng Nal
Phil; Ira kMc

19.752.345.060

162.922.726
300.000.000
19.043.683.144

/7.49/.000.000

/6.973.604.600

/./89.340.379
1.072.004.68/

/05.194.765
/.964.883.779

Tang

21.060.575.755

19.506.605.870

Nh(in

5.14

vAn chi! sO' hii'u
a - Chi ti~t vAn chii sO' hii'u

nn cO d6ng

Theo Giiy ChUng ohio Diu hr thay dOi
IAn thii' S ngay 281812009

CO phin

3111212009

s.\ t~n

Ty II

sA ti~n

TY If

(YNO)

('Ie)

(YNO)

(%)

20,15
79,85

21.600.000.000
85.600.000.000

20,15
79,85

6ng Lee Jae Eun

2.160.000

Cae c6 dang kMe

8.560.000

21.600.000.000
85.600.000.000

10.720.000

107.200.000.000

TOng

vAn gOp Ihy-c t~ (I~n

--:-=:==:----,=
100
107.200.000.000
100 _...:~~~~~

--.....

b - cA phi~u

'0

sA hr<,mg cd phiBu dAng kY phAt hrmh
- s6 hn;mg cf> phi€u dil ban ra cong chung
C6 philu ph6 IhOng

- S6 htQ11g cd phiSu dang hru hilnh
C6 philu ph61hOng

18

31/1212009
VNO

01/0112009
VND

10.720.000
10.720.000
/0.720.000
10.720.000
/0.720.000

8.220.000
8.220.000
8.220.000
8.220.000
8.220.000

~

T\

A~

JA

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-

-

- - - - - ., ., ""

IJ IJ

1

CONG TY c6 pHAN EVERPIA V~T NAM
Bao cao tili cbinb hqp obit tho Dim tili chlnh k~t thue ngay 3111212009
THUYtT MINH BAO CAO TAl cHiNH HQP NHAT cntp THEO)

MAUB09-DN

5.14 Van chu SO' hiht (Ti€p thea)

c - D8i chiiu biin dqDg van chu sa hfru

Don vi doh: VND
Van c1Au hr

Tbtng dlt

cua chli SO' hfhl

van cO phAn

T,i OllOlnOOS

54.800.000.000

20.400.000.000

TAng .rong nlm

27.400.000.000

nngv6n

27.400.000.000

Chhb I~h

ty gii hOi doai

Quy khAt
cua cbii SO' hO'u
1.033.904.895

Lqi nhu~ sau tbue

Lqi nhu'n
chU1ll phin phOI

TOng

38.J45.756.335

113.345.756.335

50.911.160.465

79.345.065.J60

27.400.000.000
50.911.160.465
1.033.904.895

50.911.160.465
1.033.904.895

Trfch Ii,p qu5'

Giim trong Dim
Trich quy
Difu chioh thua
Nl)p ph\lt thuB
Chi quy

14.400.000.000

GiAm khAc

14.400.000.000

1.000.000.000

16.444.250.409

31.844.250.409

1.033.904.895

1.033.904.895

359.524.944

359.524.944

2.050.820.555

2.050.820.555

1.000.000.000

1.000.000,000
13.000.000.0 I 5

27.400.000.015

T,i 3t1t2J2008

82.200.000.000

6.000.000.000

33.904.895

72.612.666.391

160.846.571.286

T,10110112009

82.200.000.000

6.000.000.000

33.904.895

72.612.666.391

160.846.571.286

TAng Irong nAm

25.000.000.000
25.000.000.000

65.000.000.000
65.000.000.000

2.545.558.023

85.593.793.249

179.287.377.701

85.593.793.249

90.000.000.000
85.593.793249
2.545.558.023

TAng van

1.148.026.429

Lvi nhl$t sau thua
2.545.558.023

Trfch I~p qu>,

1.148.026.429

TAng khac

Giim trong nAm

1.148.026.429
2.579.462.918

2.758.730.856

5.338. t 93.774

2.545.558.023

2.579.462.918

2.545.558.023
213.172.833
155.447.728.784

334.795.755.213

Trfcb qu)'
Chi qu)' vA giim khAc
T,i 3111212009

107.200.000.000

71.000.000.000

1.148.026.429

19

o-L

2.792.635.751


dING TV cO PnAN EVERPIA ~T NAM
Db CaD b\i chiob bqp obit cho Dam tl\i chinb ktt thue ngay 31/1212009

THUYtT MINH BAo cAo TAl cHiNH HC}P NHAT (Tll:P THEO)

MAU B09-DN

5.15 Doanh thu

NAm 2009
_ _ _ _----:.VND=

Doanh thu thanh phAm chAn ga, d~m
Doanh thu thanh phAro bOng
Doanh thu chAn bOng
Doanh thu ban hang h6a kMc

NAm 2008
VND-'-'-'-"

326.468.500.464
251.893.574.084
63.300.788.340
64.477.302.642
10.371.359.484
9.911.584.928
24.051.322.563
8.578.321.056
424.191.970.851 -----:3::-34:-.8::-6:::0...,.7::-82=-.7:::1":0

Tang

Cae kho<\n giam trir

501.490.057

343.738.116

423.690.480.794 -----:3::-34:-.:::51:::7"'.0"'44:-.:::59""4

Doanh thu thuAn

5.16 Gia v60 hang ban

NAm2009
VND

NAm 2008
VND

Gill vbn thanh phAm chAn ga. d~m
Gill vbn thanh phAm bong
Gill. vbn chAn bOng
Gill vOn ban hang h6a khac

188.691.878.336
35.944.599.494
5.944.756.704
15.694.133.438

171.594.447.939
45.913.388.973
5.259.224.298
1.099.672.076

TAng

246.275.367.972

223.866.733.286

NAm 2009
VND

NAm 2008
VND

Doanh thu bOil. 4qng tAi chinh
Uti liBn gui, libn yay
Chenh l~ch tY gill da th\Ic hi~n

4.082.851.824
5.740.999.666

357.902.519
5.677.269

TAng

9.823.851.490

363.579.788

Chenh lech t5' gia chua thl,fc hien

245.458.936
8.756.884.357
3.837.412

776.238.585
429.807.478

3.737.677.667

Tang

9.006.180.705

4.943.723.730

817.670.785

(4.580.143.942)

5.17 Doanh thu bOl;lt 4qng tai chiob

Chi phi la! cbinh
Chi phi Uti yay'
Chenh lech tY gill d1i thl,Ic hien

Doanh thu tAi chiob thuAn

20

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CONG TV CO PHAN EVERPIA VItT NAM
Bao Clio tai (biob bqp DbAt cbo nam tii cbiob ~t thue agay 3111212009

nruvtT MINH BAo cAo T AI CHiNa HQP NHAT (Tl£P THEO)

MAU B 09-DN

5.18 Chi phi baD bAng
Nam 2009
VND

Nam 2008

Chi phi bing liSn khac

7.967.068.263
2\6.235.442
2.504.268.263
\9.531.261.474
3.686.787.738

2.581.651.747
57.696.592
2.\99.412.613
12.383.404.\02
1.061.2\2.607

TAng

33.905.621.180

18.283.377.661

Nam 2009
VND

Nam 2008

Chi phi khAu haa TSCD
Thu8, phi va 1~ phi
Chi phI djch V\l mua ngoai
Chi phi bing ti~n khac

17.482.697.766
1.719.066.663
296.370.119
285.225.317
7.142.273.243
7.814.577.\6\

9.051.484.713
629.040.867
565.671.884
594.416.564
4.963.464.110
7.371.372.832

Tang

34.740.210.269

23.175.450.970

Nam2oo9
VND

Nam2oo8

650.578.858

989.\51.1\1
1.292.417.822
924.9\9.025

Chi phi nhan vien ban hang
Chi phi v~t li~u. baa bi
Chi phi khAu haa TSCD

Chi phi dich

V\l

mua ngoai

5.19 Chi phi quan 1:5' doanh

VND

Dgbi~p

Chi phi nhan vien quAn 1:5'
Chi phi v~t li~u. vAn pMog phAro

VND

5.20 Thu nh,p I chi phi kblie

----0;
O' ,

Thu nhfp khae
Thanh Iy TSCD, cang C\.I dl,mg C\!. ph8li~u
Xu 19 chenh tech thu8
Xu Iy chenh I~h cong nQ'
eho thuS tai sin
Ui diu tll vao cOng ty con
Xir 1:5' chenh l~h hang tan kho
Thu nhip khac

\1.376.78\
423.337.093
415.160.000
454.298.497
1.954.751.229

Tang
Chi phi kbac
Gia trj con I~i cua tAi san thaoh
Xli 1:5' chenh l~h thu~

VND

Iy

880.655.495
1.0\3.977.4\9
5.101.120.872

63.\23.127

Ph\lt vi ph\l1ll hqp dbng, nQP troy thu thu~
KhAu hao tAi san cho thue
Xu Ij cbenh \~h hang t5n kho
Chi phi khac
TAng

222.079.960
2.282.916.202

Thu nh~p khac thuAn

(328.164.973)

\.825.295.606
\72.4\7.509

.

2\

934.8\6.522
40.\00.000

3.\67.0\7.139
491.083.07\
4.633.016.732
468.104.140

;-COI\

JOp I
rE'M
"~T

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CONG TY
pHAN EVERPIA VIE:T NAM
Bao cao tai cbinb hqp DhA. cho Dam tai chiDh k~t thue Dgay 31/1212009
THUYET MINH

BAo cAo T AI cHlNu UQP NHA T (fItp THEO)

5.21 Chi phi tbu~ thu Db~p doaob ngbifp hi~n baob

Lqi nbu~D k~ toaD trtrO'c thu~
DiAu chinh tAng

NAm 2009
_ _ _ _----'VND=

NAm 2008
....:VND=e.

109.258.787.185
1.825.295.606

65.079.442.875
5.761.969.176

Di~u chinh giam

LQi nbu~n chill thu~
Thu~ su!t ap dl.mg
Chi pbi thu~ thu nh,p hi~n hanh
DieD chinh thue TNDN cae nlim truac
TAng chi phi tbu~ TNDN
Thu~ TNDN duqc giam

111.084.082.791
70.841.412.051
20%
20%
22.422.273.950
14.168.282.410
1.673.518.064
-..,.,--.,._...:.
24.095.792.014 _ _.:.14".,.,16",8",.2"82",.4",1,,,-0

24.095.792.014

Tang

14.168.282.410

5.22 Lai treD c6 phi~u
_ _ _--"N"'Am=2"OO~9
LQ'i nhu~n116 sau thu! thu nh~p doanh nghi~p
(VND)

N=Am=20~0~8

85.593.793.249

50.911.160.465

85.593.793.249

50.911.160.465

85.593.793.249

50.911.160.465

Di€u chinh tAng
Di€u chinh giam

LQ'i nhu~n 116 pMn b6 cho e6 phi8u pha thong
Cae khofm diAu chinh

Lqi nhu~n phan

b6 cho c6 phi8u ph6 thOng (VNO)

cb phi8u pha thong lUll hanh bloh qUaD trong ky
Lii ca ban treD c6 phi~u (VND/C6 phi~u)

9.480.274
8.219.432
-------::9-=.0=29 -------::6.-:-19::-:4

~

.,~

:; Ty
~ANI

6.

THONG TIN KHAc

6.1

Cong ty con

tOAI
NAM

-----<

~

Cong ty can duQ'c dAu tu la Cong ty cb phdn Mattpia Vi~t Nam. Con¥ ty nay duQ'c thanh I~p thea
Gidy Chirng nh~n DAu tu s6 051033000003 nfay 30/07/2008 do S6' Ke ho~ch va DAu tu Hung Yen
cAp, trong d6 V6n dieu I~ la 9.600.000.000 dong. Nganh nghe kinh doanh la sian xUdt cac lo~i n~m
va cac sian phAm lien quan, nh~p khftu nguyen v~t li~u dc3 sim xu!t n~m va cac san phdm lien quan.
Thea GiAy Chirng nh~n DAu tu, tY I~ g6p v6n cua Cong ty lei 58% tbng sa V6n dieu I~ cua cong ty
can, tuong dU011g 5.568.000.000 d6ng.
6.2

Giao djch v6i cae ben lien quaD

Thu nh~p tm cho HQi d6ng Quan trj va Ban Giam d6c Cong ty trong n3m nhu sau:
NAm 2009
VND

Tien luang va cac khoian thu nh~p khac

4.936.105.277
22


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Bao do tili cbiob byp nbj,. cho nAm tili chinh k~t thue

agar 3111212009

TUUYtT MINH BAo cAo TAl CHiNH HQP NHAT (Tltp THEO)
6.3

MAU B 09-DN

sa li~u so 88Db
Bao c80 tAi chinh cho nlm tlii chinh kat thuc ngay 31/1212009 cua Cong ty
Nam dil duvc ki€m toan.

cA phAn

Cbo Yong Hwan
K~ loan tnn5ng

Lee Jae Eun

TAng Giam c16c
Hiz NIH, ngizy 29/h6ng 3 nam 2010

23

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