Báo cáo tài chính năm 2013 (đã kiểm toán) - Công ty cổ phần Thủy điện Hương Sơn

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BAO CAO TAI CHINH
CONG TY CO PHAN THUY DIEN
HU^ONG SON
cho nam tai chinh kit thiic ngay 31/12/2013
(da duoc kilm toan)

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Cong ty Co phan Thuy Bien Huong Son
Dia chi: Xa Son Kim 1, Huyen Huong Son, Tinh Ha TTnh

NOI DUNG
t
Trang

Bao cao cua Ban T6ng Giam d6c

02-03

Bao cao Kilm toan doc lap

04-05

Bio cao tai chinh da dugc kilm toan

06-24

Bang can d6i k l toin

06-07

Bio cio kit qui hoat dong kinh doanh

08

Bio cio luu chuyin tiln t|

09

Thuyet minh Bio cio tai chinh

10-24


Cong ty C6 phSn Thiiy Dien Huong Son
Dia ciii: Xa Son Kim 1, Huyen Huong Son, Tinii Ha TTnh

BAG CAO CUA BAN TONG GIAM DOC
Ban T6ng Giam d6c Cong ty C6 phhn Thiiy Dien Huong Son (sau day goi tat la "Cong ty") trinh bay Bao cao ciia minh va
Bao cao tai chinh cua Cong ty cho nam tai chinh kit thiic ngay 31 thang 12 nam 2013.
CONG TY
Cong ty C6 phan Thiiy Dien Huong Son tiln than tir Du An Thiiy Difn Huang Son dugc thanh lap theo Quylt dinh s6
50/2002/QD-BCN cua Bg Cong Nghiep.
Theo giay dang ky kinh doanh s6 3000333195 ngay 14 thang 11 nam 2003 do Sa K l hoach va DSu tu Ha TTnh ckp va

dugc thay d6i \hn thu 10 ngay 21 thang 11 nam 2012.
Tru sa chinh ciia Cong ty tai Xa Son Kim 1, Huyen Huang Son, Tinh Ha TTnh.
HOI DONG QUAN TRI VA BAN TONG GIAM DOC
Cac thanh vien cua Hoi dong Quan tri trong nam va tai ngay lap bao cao nay bao gom:
Ong Nguyin Huy Hung
6ng Tran Cong Hoe
Ong TrSn Dire USn
Ong Hoang Minh Thuan
Ba Nguyin Thi Ha

Chu tjch HDQT
Uy vien HDQT
Uy vien HDQT
Uy vien HDQT
Uy vien HDQT

' [K^CJ
H A N (
.

Thanh vien ciia Ban T6ng Giam d6c, k l toan truang da dilu hanh cong ty trong nam va tai ngay lap bao cao nay bao g6m:
Ong Trin Cong Hoe
Ong Nguyin Van Hiep

T6ng Giam d6c
K I toan truong

Cac thanh vien Ban Kilm soat:
Ong Bill Van Minh
Ong Pham Tien Hung

Ong Vu Thai Binh

Trucmg ban
Thanh vien
Thanh vien

*

KIEM TOAN VIEN
Cong ty TNHH Hang kilm toan AASC da thirc hien kilm toan Bao cao tai chinh cho Cong ty.

I

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Cong ty Co phan Thiiy Dien Huong Son
Dia chi: Xa Son Kim 1, Huyen Huong Son, Tinh Ha TTnh
CONG BO TRACH NHIEM CUA B A N TONG G I A M DOC DOI VOI BAO C A O TAI CHINH
Ban Tong Giam doc Cong ty chiu trich nhiem ve viec lip Bio cio tai chinh phan anh trung thue, hop ly tinh hinh hoat
dong, kit qua hoat dong kinh doanh va tmh hinh luu chuyin tiln te cua Cong ty trong nim. Trong qui trinh lap Bao cio tai
chinh. Ban Giim doc Cong ty cam ket d3 tuan thi cic yeu cau sau:
-

-

-

Xay dung va duy tri kilm soit noi ma Ban T6ng Giam d6c v i Ban quin tri Cong ty xic dinh la cin thilt dl dam bio
cho viec lap va trinh bay bao cio tai chinh khong con sai sot trong ylu do gian Ian hoic do nhim iSn;
Lira chon cic chinh sich ke toin thich hgp va ip dung cic chinh sich nay mot cich nhat quin;
Dua ra cic danh gia va du doin hgp ly va than trgng;
Neu ro cac chuan muc ke toin dugc ap dung c6 dugc tuan thu'hay khong, c6 nhirng ap dung sai lech trong yeu den miic
cin phai cong bo va giai thich trong bio cio tai chinh hay khong;
Lap va trinh bay cic bio cio tai chinh tren ca so tuan thu cic chuan muc ke toan, che do ke toin va cac quy djnh c6 lien
quan hien hanh;
Lap cac bao cao tai chinh dua tren ca sa hoat dong kinh doanh lien tuc, trir tru6ng hgp khong thi cho rSng Cong ty sg
tilp tuc hoat dong kinh doanh.

Ban T6ng Giim d6c Cong ty dam bao ring cic s6 k l toin dugc luu gitt dl phin inh tmh hmh tai chi'nh ciia Cong ty, vai
muc do trung thirc, hgp ly tai bat cu thai diem nao va dam bao rang Bio cio tai chinh tuan thu cic quy dinh hien hanh ciia
Nha nuac. D6ng thai c6 trach nhiem trong viec bao dam an toan tai sin cua Cong ty va thirc hien cic bien phip thich hgp
dl ngin chin, phit hien cic hanh vi gian Ian va cic vi pham khic.
Ban Tong Giim doc C6ng ty cam ket ring Bio cio tii chinh d i phan inh trung thue va hgp ly tinh hinh tai chinh cua Cong
ty tai thai dilm ngay 31 thing 12 nim 2013, kit qui hoat dong kinh doanh va tinh hinh luu chuyin tiln te cho ky k l toan
kit thiic ciing ngay, phii hgp vai chuin muc, chi dg k l toan Viet Nam va tuan thii cic quy dinh hien hanh c6 lien quan.

Tran Cong Hoe
Tong Giam doc
Ha Tinh, ngay 25 thang 02 nam 2014


aasc

slncEl99t

S6 : 175/2014/BC.KTTC-AASC.KT

BAO CAO KIEM TOAN DOC LAP
Kinh gui:

Quy C6flong,Hpi dong QuSn trj va Ban T6ng Gidm doc
Cong ty C6 phan Thuy Di?n Hu^ong So-n

Chiing toi da thirc hien kikm todn Bao cio tai chinh Icem theo cua Cong ty C6 phln Thiiy Di§n Huong Son
dugc lap ngay 25 thing 02 nam 2014 tir trang 06 din trang 24, bao gom: Bang can doi ke toan tai ngiy 31
thing 12 nam 2013, B i o cio ket qui hoat dgng kinh doanh. Bio cio luu chuyen tien t§ cho nim tai chinh ket
thiic cimg ngiy va Ban Thuylt mmh bio cio tii chinh.
Trdch nhi$m cua Ban Giam doc
,Ban Giim doc Cong ty chiu trich nhiem v l vi?c lap va trinh bay trung thirc va hgp ly bio cio tai chinh ciia
Cong ty theo chuin muc k l toin, chi dg k l toin Viet Nam va cic quy dinh phap ly c6 lien quan din viec lap va
trinh bay bio cio tai chinh v i chiu trich nhiem v l kilm soit ngi bg ma Ban Giam d6c xic dinh l i cin thilt dl
dam bio cho vifc lap va trinh bay bio cio tai chinh khong c6 sai sot trgng ylu do gian Ian hoic nhim lin.

Trdch nhifm cua Kiim toan viin
Trich nhif m ciia chiing toi l i dua ra y kiln v l bio cio tai chinh dua tren kit qua cua cugc kilm toin. Chiing toi
da tiln hanh kilm toin theo cic chuin muc kilm toin Viet Nam. Cac chuin muc nay yeu ciu chiing toi tuan
thii chuan muc v i cac quy dinh ve dao diic nghe nghiep, lap ke hoach v i thirc hien cugc kiem toin de dat dugc
sy dam bio hgp ly ve viec li$u bio cio tii chinh ciia Cong ty c6 con sai s6t trgng yeu hay khong.
Cong vi^c kiem toin bao g6m thirc hien cic thii tuc nhim thu thap cic bang chung kilm toin v l cac s6 lieu va
thuylt minh tren bio cio tii chinh. Cic thii tuc kilm toan dugc lira chgn dua tren xet doin cua kilm toin vien,
bao gom dinh gii nii ro c6 sai sot trong yeu trong bao cio tai chinh do gian Ian hoac nham Ian. Khi thue hien
danh gii cic nii ro niy, kilm toin vien da xem x6t kilm soit ngi bg cua Cong ty lien quan din viec lap v i trinh
bay bio cio tai chinh trung thyc, hgp ly nhim thiet ke cac thu tyc kiem toin phii hgp vai tinh hinh thirc te, tuy
nhien Jdiong nhim muc dich dua ra y kiln v l hieu qua cua kilm soit ngi bg ciia Cong ty. Cong viec kilm toin
ciing bao g6m dinh g i i tmh thich hgp cua cic chmh sach k l toin dugc ip dung va tinh hgp ly ciia cic uac tinh
k l toin cua Ban Giim d6c ciing nhu dinh gii viec trinh biy ting thi bio cio tai chinh.
Chiing toi tin tuong ring cic bang chirng kilm toin ma chiing toi da thu thap dugc l i diy dii va thich hgp lam

CO so cho y kien kilm toin cua chiing toi.

Y kiin ciia kiim todn vien
Theo y kien cua chiing toi, Bao cio tai chinh da phan inh trung thirc v i hgp ly tren cic khia canh trgng ylu tinh
hinh tai chinh ciia Cong ty Co phan Thiiy Dien Huong Son tai ngay 31 thing 12 nim 2013, ciing nhu kit qua
hoat dong kinh doanh v i tinh hinh luu chuyen tien te cho nim tai chinh ket thiic cimg ngay, phii hgp vai chuan
muc ke toin, che do k l toin Viet Nam v i cic quy dinh phip ly c6 lien quan din vi§c l^p v i trinh biy bio cio
tii chinh.

T: (84) 4 3824 1990

| F: (84) 4 3825 3973 | 1 Le Phung Hieu, Hanoi, Vietnam

a member of mgij international


Chung toi xin luu y nguoi doc Bao cao tai chinh v l cac vdn d l sau:
Cac thij tuc kiem todn da thue hien chi nhSm muc dich dua ra y kien kiem toan ve Bao cao tai chinh cua Cong ty Co
phan Thiiy dien Huong Son ma khong bao gim cac thu tuc kilm toan theo yeu cau ciia Chuin muc Kilm toan Viet
Nam s6 1000 - Kilm toan Bao cao quylt toan v6n dau tu hoan thanh. Do do, s6 lieu lien quan din khoan muc Tai
san c6 dinh huu hinh tren Bao cao tai chinh c6 thi thay d6i sau khi dugc kilm tra, kilm toan theo cac quy djnh ciia
Nha nuoc ve quyet toan du an dau tu xay dung ca ban hoan thanh.
Bao cao tai chinh dugc lap tren gia dinh hoat dgng lien tuc. L6 thuan lily ke cua Cong ty la 35,52 ty dong va tai ngay
lap bang can dli k l toan, ng ngin han da vugt qua tai san ngan han la 110,67 ty d6ng. Gia trj cua gia dinh hoat dgng
lien tuc sir dung trong viec lap bao cao tai chinh nay ca ban tiiy thugc vao kha nang sinh lai cua Cong ty va viec cac
nha dau tu tiep tuc cung cap cac ho trg tai chinh can thiet nham giup Cong ty c6 the thanh toan cac khoan ng phai tra
khi din han va duy tri hoat dgng ciia Cong ty trong mot tuong lai c6 thi du kiln dugc. Tai thai dilm lap bao cao tai
chinh, Idiong c6 ly do gi de ban lanh dao Cong ty tin rang c^c nha dau tu se khong tiep tuc su hS trg Cong ty.

NguyenljuorDung

Pho Ting Giam die
Giay chirng nhan dang ky hanh nghe
kilm toan s6: 0285-2013-002-1
Ha Noi, ngay 25 thang 02 nam 2014

Nguyen Dieu Trang
Kiem toan vien
Giiy chung nhan dang ky hanh nghl
kilm toan s6: 0938-2013-002-1


B^o cao tai chinh
nam tai chinh kk thiic ngay 31/12/2013

Cong ty C6 phin Thiiy Dien Huong Son
Dia chi: Xa Son ICim 1, Huyen Huong Son, Tinh Ha TTnh

^ BANG CAN DOI K E TOAN
Tai ngay 31 titdng 12 nam 2013
M5 so TAI SAN

Thuyet
minh

100 A. TAI SAN NGAN HAN
110 I. Tiln \h cac khoan tuong duong tien
111 l . T i l n

31/12/2013
VND

01/01/2013
VND

21.591.105.051

15.179.285.065

2.913.834.017
2.913.834.017

4.442.380.282
4.442.380.282
-1

16.524.619.789
14.969.400.455
1.554.219.334
1.000.000

10.418.804.240
6.065.246.565
4.352.557.675
1.000.000

212.126.436
212.126.436

163.205.200
163.205.200

1.940.524.809
1.940.524.809

154.895.343
154.895.343

200 B. TAI SAN DAI HAN

724.724.377.683

750.906.116.336

220
221
222
223
227
228
229
230

722.988.113.575
722.911.955.235
794.442.489.067
(71.530.533.832)
76.158.340;*
109.700.000
(33.541.660)

750.022.545.296
523.688.103.465
562.076.040.152
(38.387.936.687)
88.183.336
109.700.000
(21.516 664)
226.246.258.495

130
131
132
135

III. Cac khoan phai thu ng^n h?n
1. Phai thu khach hang
2. Tra truac cho nguoi ban
5. Cac khoan phai thu khac

4
5
6

140 IV. Hang t6n kho
141 1. Hang t6n kho
15ft V. Tai san ngan han khac
158 5. Tai san ngan han khac

II. Tai san c6 djnh
1. Tai san c6 dinh hiiu hinh

- Nguyen gid
- Gid tri hao mdn luy ke (*)
3. Tai san c6 dinh v6 hinh
- Nguyen gid
- Gid tri hao mdn luy ke (*)
4. Chi phi xay dung ca ban da dang

10

11

260 V. Tai san dai han khac
261 1. Chi phi tra truac dai han
270

12

1.736.264.108
1.736.264.108
746.315.482.734

TONG C O N G TAI SAN

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6

883.571.040
883.571.040

766.085.401.401


Cong ty C6 phin Thuy ©ifn Hu^ong Son
Dia chi: Xa Son Kim 1, Huyen Huong Son, Tinh Ha TTnh

Bao cao tai chinh
nam tai chinh lc6t thiic ngay 31/12/2013

BANG CAN DOI K E TOAN
T(fi ngay 31 thang 12 nam 2013
(tiep tlteo)
Thuyet
minh

M a s6 NGUON VON

31/12/2013
VND

01/01/2013
VND

496.223.688.911

516.550.176.519

16
17

132.268.596.659
64.008.219.037
46.249.954.666
4.251.093.831
1.645.986.606
15.907.635.373
205.707.146

164.674.009.686
97.820.202.168
46.468.067.205
6.551.828.669
1.528.337.398
11.924.345.842
381.228.404

18

363.955.092.252
363.955.092.252

351.876.166.833
351.876.166.833

250.091.793.823

249.535.224.882

250.091.793.823
285.620.000.000

t35.528.206.177i

249.535.224.882
285.620.000.000
(36.084.775.118)

746.315.482.734

766.085.401.401

300 A. NQf PHAI TRA
310
311
312
314
315
316
319

I. Ng ngan han
1. Vay va ng ng&n han
2. Phai tra ngudi ban
4. Thu6 va cic khoan phai nop Nha nuoc
5. Phai tra nguoi lao dgng
6. Chi phi phai tra
9. Cac khoan phai tra, phai nop ngan han khac

13
14
15

330 II. Ng dat han
334 4. Vay va ng dki han
400 B. VON CHU Sd HlTU

RACH
410 I. V6n chu sfr hihi
411 1. V6n diu tu ciia chii so httu
420 10. Lgi nhuan sau thul chua phan ph6i

19

440 TONG CQNG NGUON VON

Nguoi i?p bieu

k I toan truong

Phan Thi Hul

Nguyen Van Hiep

7

02 nam 2014
m doc

Tran Cong Hoe

;ANG

B^o 0^0 tai chinh
nam tai chinh kk thiic ngiy 31/12/2013

Cong ty C6 phin Thuy Dif n Hu-ong Son
Dia chi: Xa Son Kim 1, Huy?n Huong Son, Tinh Ha Tmh

BAO CAO K E T QUA KINH DOANH
Nam 2013
Thuyet
minh

Ma so CHI TIEU

Nam 2013

Nam 2012

VND

VND

20

101.165.837.587'

70.751.195.557

10 3. Doanh thu thuan \k ban hang

va cung cap djch vu

21

101.165.837.587

70.751.195.557

11

22

45.182.295.607
55.983.541.980

30.617.787.873
40.133.407.684

23

17.831.010
48.786.592.388
48.715.981.405
6.224.052.292

28.152.977
50.249.528.309
50.249.528.309
6.405.716.149

990.728.310

(16.493.683.797)

219.552.773
653.712.142

100.000
188.009.425

(434.159.369)

(187.909.425)

556.568.941

(16.681.593.222)

556.568.917

(16.681.593.222)

19 VND/cp

(584) VND/cp

01

1. Doanh thu ban hang
va cung cap djch vu

4. Gia v6n hang ban

20 5. Lgi nhuan ggp vk Mn hang
va cung cip djch vu
21 6. Doanh thu hoat dpng tai chinh
22 7. Chi phi tai chinh
23 , - Trong do: Chi phi lai vay
25 9. Chi phi quan ly doanh nghiep

24
25

30

10. Lg-i nhuan thuan tir hoat dgng kinh doanh

31

11. Thu nhap khac

m HLf
26
27

32

12. Chi phi khac

40

13. Lgi nhuan khac

50

14, T6ng Igi nhuan ke toan trudc thuS

60

17. Lgi nhuan sau thue TNDN

70

18. Lai CO- ban tren c6 phieu

28

Nguoi lap bieu

Ke toan trufrng

Phan Thi Hu6

Nguyin van Hiep

8

r

5 thang 02 nam 2014

iam doc

ran Cong H6e


ASC


Cong ty C6 phan Thuy Dif n Huong Son
Dja chi: X a Son Kim 1, Huy§n Huong Soti, Tinh Ha TTnh

BAO CAO LlTU CHUYEN TIEN T E
Nam 2013
Theo phifffng phap true tiep
M5 so CHI TIEU

Thuylt
minh

I. LUtJ C H U Y E N TIEN TlT HOAT D O N G K I N H DOANH
1. Tien thu tir bin hing, cung cSp dich vu va
doanh thu khac
,
02 2. Tiln chi tra cho nguoi cung cip hang hoa va dich vu
03 3. Tiln chi tra cho nguoi lao dong
04 4. Tien chi tra lai vay
06 6. Tiln thu khac tiJ- hoat dong kinh doanh
07 7. Tiln chi khac cho hoat dong kinh doanh (i)
20 Luu cfiuyin tiin tituhn tir hoat dong liinh doanh

01

II. L U U C H U Y E N TU' HOAT D Q N G DAU T U
1. Tiln chi d l mua sam, xay dimg TSCD va cac tai san
< dai han Idiac
27 7. Tiln thu lai cho vay, c6 tiic va lgi nhuan dugc chia
30 Luu chuyen tien thuan tir lioat dong dau tir
21

HI. LUtJ C H U Y E N TIEN TlT HOAT D Q N G TAI CHINH
33 3. Tiln vay ngdn han, dai han nhan dugc
34 4. Tiln chi tra ng glc vay
40 Luu cituyin tiin thudn tir hoat dgng tai chinh
50

Lu-u chuyin tiln thu3n trong ky

60 Tien v^ tirffng duong tien dau ky
61 Anh hucmg ciia thay doi ty gia hoi doai quy d6i ngoai te
70 Tiln \k tirong duong tien cuoi ky

NSm 2013
VND

NSm 2012
VND

102.378.267.456

77.28Q.851.091

(5.682.283.060^
(6.268.403.64C,
(47.377.372.106)
1.502.210.552
(18.637.834.735)
25.914.584.467

(5.727.904.030)
17.817.651
(5.710.086.379)

2.071.336.257
(23.804.393.969)
(21.733.057.712)

(63.358.600.126)
(6.046.967.221;
(42.108.426.944)
1.306.453.581
(9.535.720.469)
(42.462.410.088)

(11.995.000)
28.152.977
16.157.977

79.424.461.198
(38.122.410.598)
41.302.050.600

(1.528.559.624)

(1.144.201.511)

4.442.380.282
13.359
2.913.834.017

5.586.581.793
4.442.380.282

(i): Trong do chi nop thul tai nguy8n, ngp thul nha thiu, thul GTGT va cac khoan le phi khac s6 tiln:
16.820.061.918 VND

9


Cong ty Co phan Thiiy Dien Huong Son
Dia chi: Xa Son Kim 1, Huyen Huong Son, Tinh Ha TTnh

Bao cao tai chinh
nSm tai chinh kk thiic ngay 31/12/2013

THUYET MINH BAO CAO TAI CHINH
s
Nam 2013
1

. THONG TIN CHUNG

Hinh thue s6' huu v6n
Cong ty Co phin Thuy Dien Huong Son tiln than tir Du An Thuy Dien Huong Son dugc thanh lap theo Quylt
dinh s6 50/2002/QD-BCN ciia Bg Cong Nghiep.
Theo giiy dang ky kinh doanh s6 3000333195 ngay 14 thang 11 nam 2003 do So K I hoach va Diu tu Ha Tiiih
cip va dugc thay dli lin thu 10 ngay 21 thang 11 nam 2012.
Tru so chinh ciia Cong ty tai Xa Son Kim 1, Huyen Huong Son, Tinh Ha TTnh.
V6n dilu le cua Cong ty la: 285.620.000.000 VND (Hai tram tam nam ty sau tram hai muoi trieu ding chin).
Ng^nh nghl kinh doanh
Hoat dgng chinh cua Cong ty la:
-

San xuit, truyin tai va phan phii dien; (Chi tilt: Diu tu xay dung, quan ly vdn hanh nha miy thuy dien, san
xuit kinh doanh dien);
Xay dimg nha cac loai; (Chi tiet: Thi cong, xay lap cac cong trinh dan dung, cong nghiep, giao thong, thuy lgi,
luoi dien va tram bien ap);

' - Tu vin thilt k l cac du an;

2

'05
TY

^^J^y^

AS<

-

Kinh doanh thuong mai va djch vu du lich;

^

-

San xuit, kinh doanh, xuit nhap khiu may moc, thilt bj, vat tu.

J^t^

. CHE DQ VA CHINH SACH KE TOAN AP DVNG TAI CONG TY

2.1 . Ky ke toin, don vj tien tf sfr dung trong kl to^n
Ky k l toan nam ciia Cong ty bat diu tir ngiy 01/01 va kit thiic vao ngay 31/12 hang nam.
Don vi tien te sir dung trong ghi chep ke todn la dong Viet Nam (VND).
2.2 . Chuin muc va Chi do kl toan ap dung

'

^

Che do ke todn dp dung
Cong ty ap dung Chi do K I toan doanh nghiep ban hinh theo Quylt dinh so 15/2006/QD-BTC ngay 20 thang 3
nam 2006 da dugc sua dli, b6 sung theo quy dinh tai Th6ng tu 244/2009/TT-BTC ngay 31 thang 12 nam 2009
cua Bg truang Bg Tai chinh.
Tuyen bS vi viec tudn thii Chudn muc ki todn vd Chi do ki todn
Cong ty da ap dung cac Chuin muc k l toan Viet Nam va cic van ban huong dan Chuin muc do Nha nuoc ban
hanh. Cac bao cao tai chinh dugc lap va trinh bay theo diing quy dinh cua timg chuan muc, thong tu huong dan
thue hi?n chuin muc vk Chi do k l todn hien hanh dang ap dung.
Hinh thiec ke todn dp dung
Cong ty ap dung hinh thirc k l toan Nhjt ky chung tren may vi tinh.

10


Cong ty Co phan Thiiy Bien Huong Son
Dia chi: Xa Son Kim 1, Huyen Huong Son, Tinh Ha Tmh

Bio cao tai chinh
nam tai chinh kk thiic ngay 31/12/2013

2.3 . Cong cu tai chinh
Ghi nhan ban ddu
Tai san tai chinh
Tai san tai chinh cua Cong ty bao g6m ti6n va cic khoan tuong ducmg tien, cic khoan phai thu khdch hang vk phai
thu khac, cac Idioan cho vay, cdc khoan dau tu ngan han va dai han. Tai thai dilm ghi nhan ban dau, tai san tai
chinh dugc xac dinh theo gia mua/chi phi phat hanh cong cac chi phi phat sinh khac lien quan true tilp din viec
mua, phat hanh tai san tai chinh d6.
Ng phai tra tai chinh
Ng phai tra tai chinh ciia Cong ty bao g6m cac khoan vay, cac khoan phai tra nguai bin va phai tra khdc, chi phi
phai tra. Tai thai dilm ghi nhan lin diu, cac khoan ng phai tra tai chinh dugc xac dinh theo gid phat hanh cong
cac chi phi phat sinh lien quan true tiep den viec phat hanh ng phai tra tai chinh do.
Gid tri sau ghi nhdn ban ddu
Hien tai chua c6 cac quy dinh v l danh gid lai cong cu tai chinh sau ghi nhan ban diu.
2.4 . Tiln va cac khoan tuong duong tiln
Tiln va cac khoan tuong duong tiln bao g6m tiln mat tai quy, tiln gtri ngan hang, cac khoan diu tu ngin han c6
' thai gian dao han khong qua 03 thang, c6 tinh thanh khoan cao, c6 kha nang chuyen doi de dang thanh cac lugng
tiln xac dinh va khong c6 nhilu riii ro trong chuyin dli thanh tiln.
2.5 . Cac khoan phai thu
Cac khoan phai thu dugc trinh bay tren Bao cao tai chinh theo gia tri ghi s6 cac khoan phai thu khach hang va phai
thu khac sau khi trir di cic khoan du phong dugc lap cho cac khoan ng phai thu kho doi.

Du phong ng phai thu kh6 doi dugc trich lap cho timg khoan phai thu kh6 d6i can cii theo quy dinh tai Th6ng tu
s6 228/2009/TT-BTC do Bg Tai chinh ban hanh ngay 7/12/2009.
2.6 . Hang tin kho
Hang ton kho dugc tinh theo gia goc. Truang hgp gia trj thuan c6 the thue hien dugc thap hon gia goc thi hang
tin kho dugc tinh theo gia tri thuin c6 thi thue hien dugc. Gia glc hang tin kho bao gim chi phi mua, chi phi chi
biln va cac chi phi lien quan true tilp khac phat sinh de c6 dugc hang ton kho a dia dilm va trang thai hien tai.
Gia tri hang ton kho (cong cu, bao hg lao dgng...) dugc xac dinh theo phuong phap dich danh.
Hang tin kho dugc hach toan theo phuong phip ke khai thuong xuyen.
Du phong giam gia hang ton kho dugc lap vao thai dilm cuoi nam la s6 chenh lech giiia gia glc ciia hang tin kho
Ian hon gia trj thuin c6 thi thue hien dugc.

11


Cong ty C6 ph§n Thuy Dien Huong Son
Dja chi: Xa Son Kim 1, Huyen Huong Son, Tinh H i TTnh

Bio cao tai chinh
nam tai chinh kit thue ngay 31/12/2013

2.7 . Tai san c6 djnh va khSu hao tai san c8 djnh
Tai san c6 djnh hiru hinh, tai san c6 dinh v6 hinh dugc ghi nhan theo gia g6c. Trong qua trinh sii dung, tai san c6
djnh hiru hinh, tai san c6 dinh v6 hinh dugc ghi nhan theo nguyen pid. han mnn liiv ke va gia trj mn lai
'^^^
Khiu hao dugc trich theo phuong phap duong thing. Thoi gian khiu hao dugc uoc tinh nhu sau:
- Nha ciia, vat kien triic
25 nSm
- IVIay m6c, thilt bj
06 - 25 nam
- Phuong tien van tai

06-10 nam
- Thilt bi dung cu quan ly
03 - 08 nSm
- Phin mIm quan ly
06 nam
Tir ngay 10/6/2013 Cong ty da thue hien thay doi chinh sdch ke toan dli vai tai san c6 dinh va khau hao TSCD
theo hucmg din tai Thong tu s i 45/2013/TT-BTC ngay 25/4/2013 cua Bg Tai chinh huong din chi dg quan ly, su
dung va trich khau hao TSCD, cu the nhu sau:
Nguyen gia toi thieu cua tai san c6 djnh tang tir 10 trieu dong len 30 trieu dong. Doi vai nhQ-ng tai san c6 djnh
truac day khong thoa man dilu kien nay thi gia tri con lai dugc phan b l vao chi phi san xuit kinh doanh trong
thai han 3 nam tai chinh.
2.8 . Chi phi di vay
• Chi phi di vay dugc ghi nhan vao chi phi san xuit, kinh doanh trong ky khi phat sinh, trir chi phi di vay lien quan
true tilp din viec diu tu xay dimg hoac san xuit tai san da dang dugc tinh vao gia trj ciia tai san do (dugc vIn
hoa) khi c6 du cac dilu kien quy djnh trong Chuin muc K l toan Viet Nam s6 16 "Chi phi di vay".
Chi phi di vay lien quan true tiep din viec diu tu xay dung hoac san xuat tai san da dang can c6 thai gian dii dai
(tren 12 thing) dl c6 thi dua vao su dung theo muc dich dinh truac hoac ban thi dugc tinh vao gia trj cua tai san
do (dugc von hoa), bao gom cac khoan lai tien vay, phan bo cac khoan chiet khau hoic phu trgi khi phat hanh trai
philu, cac khoan chi phi phu phat sinh lien quan tdi qua trinh lam thii tuc vay.
2.9 . Chi phi tra truoc
Cac chi phi tra truac chi lien quan den chi phi san xuat kinh doanh cua mot nSm tai chinh hoac mot chu ky kinh
doanh dugc ghi nhan la chi phi tra truoc ngin han va dugc tinh vao chi phi san xuit kinh doanh trong nam tai
chinh.
Cac chi phi da phat sinh trong nam tai chinh nhung lien quan din kit qua hoat dgng san xuit kinh doanh cua nhilu
nien do k l toan dugc hach toan vao chi phi tra truac dai han d l phan b l din vao kit qua hoat dgng kinh doanh
trone cic nien do ke toan sau.
Viec tinh va phan b l chi phi tra truac dai han vao chi phi san xuit kinh doanh timg ky hach toan dugc can cii vao
tinh chat, muc do timg loai chi phi de chgn phuong phap va tieu thiic phan bo hgp ly. Chi phi tra truac dugc phan
b l din vao chi phi san xuit kinh doanh theo phuong phap duong thing.
2.10 . Chi phi phai tra

Cac khoan chi phi thue t l chua phat sinh nhung dugc trich truac vao chi phi san xuit, kinh doanh trong ky d l dam
bao khi chi phi phat sinh thyc t l khong gay dot biln cho chi phi san xuit kinh doanh tren ca so dam bao nguyen
tic phii hgp giira doanh thu va chi phi. Khi cac chi phi do phat sinh, nlu c6 chenh lech vai s i da trich, k l toan tiln
hanh ghi b l sung hoic ghi giam chi phi tuong ung vai phin chenh lech.

12


Cong ty C6 phin Thuy flifn Huong Son
Dja chi: Xa Son Kim 1, Huyen Hirong Son, Tinh Ha TTnh

Bao cao tai chinh
nam tai chinh ket thue ngay 31/12/2013

2.11 . Cac khoan dy phong phai tra
Gia trj dugc ghi nhan ciia mot khoan du phong phai tra la gia tri dugc uoc tinh hgp ly nhat ve khoan tien sg phai
chi de thanh toan nghTa vu ng hien tai tai ngay ket thiic ky ke toin nim.
Chi nhiJTig khoan chi phi lien quan den khoan du phong phai tra da lap ban diu m6\c bu dip bang khoan du
phong phai tra do.
Khoan chenh lech giita so du phong phai tra da lap o ky ke toan truac chua su dung het Ion hon so du phong phai
tra lap a ky bao cao dugc hoan nhap ghi giam chi phi san xuit, kinh doanh trong ky tru khoan chenh lech Idn hon
cua khoan du phong phai tra ve bao hanh cong trinh xay lip dugc hoan nhap vao thu nhap khic trong ky.
2.12 . V6n chii so huu

*

Von dau tu cua chii so hiru dugc ghi nhan theo so von thue gop ciia chii sa hiru.
Thang du von c6 phan dugc ghi nhan theo so chenh lech Ion hon/hoac nho hon giira gia thue te phat hanh v i
menh gia c6 phieu khi phat hanh c6 phieu lin diu, phat hanh b6 sung hoac tai phat hanh c6 phigu quy. Chi phi
true tiep lien quan den viec phat hanh bo sung c6 phieu hoac t i i phat hanh c6 phieu quy dugc ghi giam Thang du

von CO phan.
Von khac cua chu so hiru dugc ghi theo gia tri con lai gitta g i i tri hgp ly cua cac tai san ma doanh nghiep dugc
cac to chirc, ca nhan khac tang, bilu sau khi trir (-) cac khoan thul phai nop (nlu c6) lien quan din cac tai san
dugc tang, bilu nay; va khoan b l sung tir kit qua hoat dgng kinh doanh.
C6 philu qu5> la c l philu do Cong ty phat hanh va sau do mua lai. C6 philu quy dugc ghi nhan theo gia trj thyc t l
va trinh bay tren Bang Can dli k l toan la mot khoan ghi giam v6n chii sa hChi. Cong ty khong ghi nhan cac khoan
lai (16) khi mua, ban, phat hanh hoac huy c l philu quy.
Lgi nhuan sau thue chua phan phoi la so lgi nhuan tir cac hoat dgng ciia doanh nghiep sau khi trir (-) cac khoan
dilu chinh do ip dung h i i t l thay dli chinh sach k l toan va dilu chinh h i i t l sai sot trgng ylu ciia cac nam truac.
Lgi nhuan sau thue chua phan phoi c6 the dugc chia cho cac nha dau tu dya tren ty le gop von sau khi dugc Hoi
ding quan tri phe duyet va sau khi da trich lap cac quy dy phong theo Dilu le Cong ty va cac quy dinh cua phap
luat Viet Nam.
Co tire phai tra cho cac c6 dong dugc ghi nhan la khoan phai tra trong Bang Can doi ke toan cua Cong ty sau
da CO thong bao chia c l tire cua Hgi ding Quan trj Cong ty.
2.13 . Cac nghiep vu bing ngoai te
Cac nghiep vu phit sinh bing cac don vi tien tS khac vai don vi tien te ke toan cua Cong ty (VND/USD) dugc
hach toan theo ty gia giao djch vao ngay phat sinh nghiep vu. Tai ngay kit thiic ky k l toan, cac khoan muc tiln te
(tien mat, tien gui, tien dang chuyen, ng phai thu, ng phai tra khong bao gom cac khoan Ngu6i mua ung truoc va
iTng truac cho nguoi ban, Doanh thu nhan truac) c6 glc ngoai te dugc danh g i i lai theo ty gia binh quan cua cac
ngan hang thuong mai noi Cong ty mo tai khoan/ty gia mua vao ciia ngan hang thuong mai noi Cong ty ma tai
khoan cong b l tai thai dilm lap Bao cao tai chinh. Tit ca cac khoan chenh lech ty g i i thyc t l phat sinh trong nam
va chenh lech do danh gia lai so du cac khoan muc tien te c6 goc ngoai te cuoi nam dugc hach toin vao kit qua
hoat dgng kinh doanh cua nam tai chinh.

13


Cong ty C6 phin Thiiy Dien Huong Son
Dia chi: Xa Son Kim 1, Huyen Huong Son, Tinh Ha TTnh

Bao cao tai chinh
nam tai chinh kk thiic ngay 31/12/2013

2.14 . Ghi nhan doanh thu
Doanh thu ban hang
Trong nam 2013, Cong ty c6 hoat dong san xuit va ban dien cho Cong ty Mua ban dien va T6ng Cong ty Dien luc
Mien Bic thuoc Tap Doan Dien luc Viet Nam, cu the:
- Tir thang 01 din thang 10 nam 2013 Cong ty ban dien cho Cong ty Mua ban dien theo hop ding s i 02 2012HS-EVN/1PP ngay 22 thang 05 nam 2012.

*"

Cong ty xac djnh ting gia tri san lucmg (Doanh thu) tren ca sa san lugng chit cong to c6 xac nhan giira Cong
ty c l phin Thuy dien Huang son va Cong ty Mua ban dien nhan vai gia ban quy djnh trong hgp ding. (Chi
tilt: gia miia Jdio la 775,78 dIng/kWh, gia miia mua la 647,68 dIng/kWh va theo thi truang phat dien canh
tranh).
- Tir thang 11 din thang 12 cong ty ban dien cho Tong Cong ty Dien luc Miln BSc theo hgp ding s i 122EVNNPC - B9 ngay 01 thang 11 nam 2013.
Cong ty xac dinh tong gia tri san lugng (Doanh thu) tren ca so san lugng chit cong to c6 xac nhan giira Cong
ty C l phin Thuy dien Huang son va Ting Cong ty Dien luc Miln Bic nhan vai gia ban quy dinh trong hgp
ding. (Chi tilt: Gia mua kho: gia cao dilm 2.452 dIng/kWh, gia bmh thuong 624 dIng/kWh, gia thip dilm
582 dIng/kWh; Gia mua mua: gia cao diem 624 dong/kWh, gio binh thuong 585 dong/kWh, gia thap diem
566 dIng/kWh va phin dien nang du la 283 dIng/kWh).

n

p

1

Doanh thu hoat dong tdi chinh
Doanh thu phat sinh tir tien lai, tien ban quyen, c6 tuc, lgi nhuan dugc chia va cac khoan doanh thu hoat dgng tai

^ chinh khac dugc ghi nhan khi thoa man ding thoi hai (2) dilu kien sau:

mm^
!

- Co kha nSng thu dugc lgi ich kinh te tir giao dich do;
- Doanh thu dugc xac dinh tuang dli chic chin.
Co tire, lgi nhuan dugc chia dugc ghi nhan khi Cong ty dugc quyen nhan c6 tiic hoac dugc quyen nhan lgi nhuan
tir viec gop vIn.

^

2.15 . Ghi nhan chi phi tai chinh
Cac khoan chi phi dugc ghi nhan vao chi phi tai chinh gom:
- Chi phi hoac cac khoan 16 lien quan den cac hoat dgng dau tu tai chinh;
- Chi phi di vay von;
- Cac khoan 16 do thay d6i ty gia h6i doai ciia cac nghiep vu phat sinh li§n quan den ngoai te;
- Dy phong giam gia dau tu chimg khoan.

r

Cac khoan tren dugc ghi nhan theo ting s i phat sinli trong ky, kh6ng bu trir vai doanh thu hoat dgng tai chinh.
2.16 . Cac khoan thue
Thue hien hanh
Tai san thul va cac khoan thul phai nop cho nam hien hanh va cac nam truac dugc xac dinh bSng s i tiln dy kiln
phai nop cho (hoac dugc thu h6i tir) ca quan thue, dya tren cac mire thue suat va cac luat thue c6 hieu luc den
ngay kit thiic ky tinh thul.
3

. TIEN V A C A C K H O A N T I / O N G DLTONG TIEN

Tien mat
Tiln giii ngan hang

r

14

31/12/2013
VND

01/01/2013
VND

53.885.984
2.859.948.033

127.313.030
4.315.067.252

2.913.834.017

4.442.380.282


Cong ty C6 phin Thuy Dien Huong Son
Dia chi: Xa Son Kim 1, Huyen Huong Son, Tinh Ha TTnh
4

Bao cao tai chinh

nam tai chinh kk thue ngay 31/12/2013

. PHAI THU KHACH HANG
31/12/2013
VND
Cong ty Mua ban dien
T6ng Cong ty Dien luc Miln Bic

01/01/2013
VND
6.065.246.565

14.969.400.455
14.969.400.455

6.065.246.565

. TRAT R U O C C H O NGVOT BAN

t
Hoi ding GPMB DA Thuy Dien Huong Son
Cong ty Lam Nghiep va Dich vu Huong Son
Ting Cong ty Khoang san \k TM Ha TTnh
Cac dli tuong cong ng khac

31/12/2013
VND

1.325.340.000
228.879.334

01/01/2013
VND
229.873.900
1.671.530.000
2.193.649.000
257.504.775

1.554.219.334

4.352.557.675

31/12/2013
VND

01/01/2013
VND

. C A C K H O A N PHAI T H U NGAN H A N K H A C

•

1.000.000
1.000.000

Ong Kilu Xuan Duong

1.000.000
1.000.000

. HANG TON K H O

31/12/2013
VND
211.980.450

Nguyen lieu, vat lieu

145.986

Cong cu, dung cu

01/01/2013
VND
81.113.200
82.092.000

212.126.436

163.205.20^

31/12/2013
VND

01/01/2013^
VNDv^

. TAISANNGAN H A N K H A C

1.940.524.809

Tam ling phuc vu san xuit kinh doanh

1.940.524.809
9

/
154.895.343

. TAI SAN CO DINH HlTU HINH - Kern theo phu luc 1

15

154.895.343


Cong ty C6 phan Thiiy Dien Hirong Son
Bia chi: Xa Son Kim 1, Huyen Huong Son, Tinh Ha TTnh
10 . TAI SAN CO BINH V 6 HINH
s
Khoan muc

Bao cao tai chinh
nam tai chinh kk thiic ngay 31/12/2013

Phin mem
may vi tinh
VND

Cgng

VND

Nguyen gia TSCB
S6 du diu ky
S6 tang trong ky
So du cuoi ky
Gia tri hao mon luy ke
S6 du diu ky
So tana trong kv
Giam trong ky
S6 du cu6i ky
GiA tri con lal
Tai ngay diu ky
Tai ngay cu6i ky

109.700.000

109.700.000

109.700.000

109.700.000

(21.516.664)
(12.024.996)

(21.516.664)
(12.024.996)

(33.541.660)

(33.541.660)

88.183.336
76.158.340

88.183.336
76.158.340

11 . CHI PHI X A Y DVNG C O B A N BO DANG
31/12/2013
VND

01/01/2013
VND

-

Cong trinh DA Thuy Dien Huong Son
- Chi phi xay lap
- Chi phi Met bi
- Tien lai vay von ddu tic
- Chi phi chudn bi ddu tu
- Chi phi khdo sdt, tu vdn, thiet ke
- Chi phi khai cong
- Chi phi dao tao
- Chi phi ban qudn ly Die dn

202.523.408.054
51.854.305.192

9.095.044.723
73.190.519.511
11.373.446.029
50.965.791.903
532.462.116
932.976.000
28.301.713.021
226.246.258.495

12

. CHI PHIT R A T R V 6 C DAIH A N

Chi phi cong cu dung cu

31/12/2013
VND

01/01/2013
VND

1.736.264.108

883.571.040

1.736.264.108

883.571.040

31/12/2013

VND

01/01/2013
VND

13 . VAY VA NO NGAN H A N

10.800.075.565

Vay ngin han
Vay ngan hang
Vay doi tuong khac
Ng dai han den han tra
(chi tilt xem Thuylt minh s i 22)

10.800.075.565
53.208.143.472

19.941.276.748
11.212.537.440
8.728.739.308
77.878.925.420

64.008.219.037

97.820.202.168

-

16

Cong ty Co phan Thuy Dien Huong Son
Dia chi: Xa San Kim 1, Huyen Huong Son, Tinh Ha TTnh

Bao cao tai chinh
nam tai chinh kk thue ngay 31/12/2013

Thong tin chi tiet lien quan den cac khoan vay ngan han:
Theo cac khi uac vay vdi T6ng Cong ty Song Da. Khoan vay nham muc dich b6 sung von luu dong, tra lai
vay von c6 dinh. Lai suat cho vay tirJJ% /nam; Thai han vay 2 den 6 thang cho moi khe uoc. Khoan vay dugc
bao dam bang tiln thu tir ban dien . Du ng cua khoan vay tai ngay 31/12/2013 la 10.800.075.565 VND.

14 . PHAI TRA NGlTOI BAN

Cong ty CP Lip may Dien nuac va Xay dung
Congty SongDa 10
,
Cong ty CP Xay dung Dich vu & Hgp tac Lao dgng
Cong ty XD va Thilt K l Thanh Dat
Cong ty Bao Hilm Ha TTnh - Ting Cong ty Bao hilm Viet Nam
Cong ty CP Someco Song Da
Congty CP SongDa 12
Cong ty CP Song Da 27
Cong ty CP Song Da 9
Cong ty CP Tu vin Song Da
Cong ty CP Xay dung Diu khi Nghe An
Cong ty CP Xay lip dien 1
Cong ty CP Song Da 2
Cong ty Luai Dien Cao thi Mien Bic

Cong ty Kilm toan CPA Ha Ngi
Cong ty TNHH Xay dung va TM DV Hoang Phat
Cong ty Tu vin Xay dung Song Da
Cong ty CP Diu tu Xay dung Ha ting va Giao Thong
Ting Cong ty Co Khi Xay dung
Ting Cong ty Lip may Xay dung Trung Quic
Cac Khach hang khac

r

31/12/2013
VND

01/01/2013
VND

1.289.670.331
2.473.747.747
2.514.151.000
4.150.144.000
474.278.600
379.815.528
286.140.999
1.611.042.750
795.067.300
1.600.665.274
1.167.581.000
1.359.743.000
5.204.940.500
651.801.000

23.480.000
1.212.073.874
2.945.716.552
1.105.595.147
2.433.494.900
5.652.453.808
8.918.351.356

1.339.858.331
2.473.747.747
2.348.296.103
4.241.350.000
474.278.600
779.815.528
93.990.499
1.583.224.250
795.067.300
1.600.665.274
1.167.581.000
1.359.743.000
5.424.114.000
1.143.496.179
23.480.000
1.212.073.874
2.945.716.552
1.105.595.147
2.675.002.950
5.581.842.825
8.099.128.046

46.249.954.666

46.468.067.205

15 . THUE VA CAC KHOAN PHAI NOP NHA NU'OC

Thul gia tri gia tang
Thue thu nhap ca nhan
Thue tai nguyen
Cac khoan phi, le phi va cac khoan phai nop khac

31/12/2013
VND

01/01/2013
VND

2.919.563.772
15.226.615
791.628.624
524.674.820

4.057.203.411
63.648.608
789.321.412
1.641.655.238

4.251.093.831

6.551.828.669

Quylt toan thul ciia Cong ty sg chiu su kilm tra ciia ca quan thul. Do viec ap dung luat va cac qui dinh v l thul
dli vai nhilu loai giao dich khac nhau c6 thi dugc giai thich theo nhilu cdch khac nhau, s i thul dugc trinh bay
tren Bao cao tai chinh c6 thi bi thay dli theo quylt dinh ciia ca quan thul.

17


Cong ty Co phan Thiiy Dif n Huong Son
Dja chi: Xa Son Kim 1, Huyen Huong Son, Tinh Ha TTnh

Bao cao tai chinh
nam tai chinh Icet thiic ngay 31/12/2013

16 . CHI PHI PHAI TRA
31/12/2013
VND
Trich truoc chi phi lai vay
Trich truoc chi pWthue van phong
Trich truoc chi phi xii ly sut, sat lo he thong duong dien 11 Okv

01/01/2013
VND

13.960.166.373

-

11.918.009.842
6.336.000

1.947.469.000

-

15.907.635.373

11.924.345.842
m

17 . CAC KHOAN PHAI TRA, PHAI NQP NGAN HAN KHAC
31/12/2013
VND
Kinh phi cong doan
Bao hilm xa hoi
Bao hilm y t l
Bao hilm Thlt nghiep
Cac khoan phai tra khac

r

-

01/01/2013
VND

14.000.790
26.322.098
21.792.946
577.575

143.013.737

24.929.315
23.275.350
333.023.739

205.707.146

381.228.404

31/12/2013
VND

01/01/2013
VND

18 . VAY DAI HAN VA NQ DAI H^N

Vay dai han
Vay ngan hang

363.955.092.252

351.876.166.833

363.955.092.252

351.876.166.833

a. Hop ding tin dyng s6 73.10.011.618947.TD ngay 11/05/2010 \di bSn cho vay la Ngan hang Quan Dpi (MB) Chi nhanh My Dinh. Khoan vay nham muc dich diu tu tai san. Lai suat cho vay tha noi theo timg gidy nhan ng

va nam trong khoang tir 13%/nam din 13,5%/nam; Thai han vay 96 thang cho m l i khi uac. Khoan vay dugc
bao dam bang gia tri tai san hinh thanh tir vin vay. Du ng ciia khoan vay tai ngay 31/12/2013 la
53.867.272.684 VND. Trong do, khoan nhai trilheo v l .rcVc cho nam 2014 la: 1.200.000.000 VND
b. Hgp ding tin dung s i 040130.018/HDTD ngay 10/06/2004 vai ben cho vay la Ngan hang Agribank - Chi
nhanh Bac Ha Ngi. Khoan vay nham muc dich diu tu tai san. Lai suat cho vay 11%/nam; Thdi han vay 132
thang cho mli khi uac. Khoan vay dugc bao dam bang gia tri tai san hinh thanh tir vin vay. Du ng cua khoan
vay tai ngay 31/12/2013 la 68.986.934.661 VND. Trong do, khoan phai tra cho nam 2014 la: 5.000.000.000
VND.
c. Hgp ding tin dung s i 09/HDTD/2004 ngay 20/04/2004 vai ben cho vay la Ngan hang Phat triln Viet Nam Chi nhanh Ha TTnh. Khoan vay nham muc dich diu tu tai san. Lai suat cho vay theo tung lin giai ngan la
5,4%, 8,4%, 9,6%/nam va 14,4%/nam; Thai han vay 120 thang cho moi khi uac. Khoan vay dugc bao dam
bing gia trj tai san hinh thanh tir vin vay. Du ng cua khoan vay tai ngay 31/12/2013 la 294.309.028.379 VND.
Trong do, khoan nhai tra cho nam 2014 la: 40.000.000.000 VND, khoan phai tra cho nam 2013 ma cong ty
chua tra het la: 7.008.143.472 VND.

19 . VON CHU SO Htru
a) Bang dli chilu biln dgng cua Vin chu so' hiru - Kem theo phu luc 2

r

•,to


Cong ty Co phan Thuy Dien Huong Son
Dia chi: Xa Son Kim 1, Huyen Huong Son, Tinh Ha TTnh

Bao cao tai chinh
nam tai chinh kk thue ngay 31/12/2013

b) Chi tiet v6n d§u tu cua chii so- huu

T6ng Cong ty Song Da
T6ng Cong ty Co khi Xay Dung
T6ng Cong ty KS & T M Ha TTnh
cac c6 dong khac

31/12/2013
VND
173.994.000.000
3.304.390.000
56.400.000.000
51.921.610.000
285.620.000.000

Tyle
60,9%
1,2%
19,7%
18,2%

01/01/2013
VND
173.994.000.000
51.606.000.000
56.400.000.000
3.620.000.000

60,9%
18,1%
19,7%
1,3%

100,0%

285.620.000.000

100,0%

%

c) C&c giao djch vh v6n voi cac chu so hiru va phan ph5i c6 tiic, chia loi nhuan
31/12/2013
VND
V6n diu tu cua chu so hiiu
- VSn gop ddu nam
.
285.620.000.000
- Von gop audi nam
285.620.000.000
Cotiic,lgi nhuan da chia
- Co iicc, loi nhudn chia tren lgi nhuan nam tru&c
- Co ticc, lgi nhudn tam chia tren lgi nhudn nam nay

Tyle
%

01/01/2013
VND
285.620.000.000
285.620.000.000

, d)C6 philu

S l lugng c l philu dang ky phat hanh
S l lugng c l philu da ban ra cong chung
- Co phieu pho thong
sl lugng c l philu dugc mua lai
So lugng CO phieu dang luu hanh
- Co phieu pho thong
- Co phieu icu dai
Menh gia c l philu dang luu hanh: 10.000 VND / c l philu

31/12/2013

01/01/2013

28.562.000
28.562.000
28.562.000

28.562.000
28.562.000
28.562.000

28.562.000
28.562.000

28.562.000
28.562.000

Nam 2013

Nam 2012

T O N G D O A N H T H U B A N H A N G V AC U N G C A P DICH V U

VND
Doanh thu ban hang v i cung cip dich vu

VND

101.165.837.587

70.751.195.557

101.165.837.587

70.751.195.557

Nam 2013
VND

Nam 2012
VND

101.165.837.587

70.751.195.557

101.165.837.587

70.751.195.557

D O A N H T H U T H U A N V E B A N H A N G V A C U N G C A P D I C H Vy

Doanh thu thuin ban hang va cung cip dich vu

19


Cong ty C6 phSn Thiiy Dien Huong Son
Dja chi: Xa Son Kim 1, Huyen Huong Son, Tinh Ha Tinh

Bao cao tai chinh
nam tai chinh kk thiic ngay 31/12/2013

22 . GIA VON HANG BAN
Nam 2013
VND

Gia v6n ciia hang ban va dich vu

Nam 2012
VND

45.182.295.607

30.617.787.873

45.182.295.607

30.617.787.873

23 . DOANH THU HOAT DONG TAI CHINH
Nam 2013
VND

Lai tiln gui, tiln cho vay
Lai chenh lech ty gia do danh gia lai s l du culi ky

24

17.831.010
-

25.114.023
3.038.954

17.831.010

28.152.977

Nam 2013

Nam 2012

. C H I PHITAI C H I N H

VND

Chi phi lai vay

I .§ ;henh l^ch ty gia Jo danh gia lai s l du culi ky

25 . CHI PHi

QUAN

50.249.528.309
-

48.786.592.388

50.249.528.309

Nam 2013

Nam 2012

LY DOANH NGHIEP

Chi phi nguyen lieu, vat lieu
Chi phi nhan cong
Chi phi khau hao tai san c6 dinh
Chi phi dich vu mua ngoai
Chi phi khac bang tien

VND

52.779.682
2.723.532.902
638.472.588

116.363.484
2.692.903.636
6.224.052.292

78.352.377
3.522.655.364
545.553.397
102.400.800
2.156.754.211
6.405.716.149

Nam 2013

Nam 2012

. T H UNHAP K H A C

VND

Thu nhap khac (Thu phi sang ten c6 dong)

27

VND

48.715.981.405
70.610.983

VND

26

Nam 2012
VND

VND

219.552.773

100.000

219.552.773

100.000

Nam 2013
VND

Nam 2012
VND

653.712.142
-

172.861.045
15.148.380

653.712.142

188.009.425

. CHI PHI K H A C

Chi phi phat cham nop thul
Chi phi khac

20


Cong ty Co phan Thuy Dien Huong Son
Dia chi: Xa Son Kim 1, Huyen Hu'ong Son, Tinh Ha TTnh

Bao cao tai chinh
nam tai chinh Icltthuc ngay 31/12/2013

28 . THUE THU NHAP DOANH NGHIEP
28.1 Thue Thu nhap doanh nghiep hien hanh
Nam 2013

Nam 2012

VND
556.568.941
912.712.142
912.712.142
1.469.281.083

T6ng lgi nhuan kg toan tru6c thul TNDN
Cac khoan dilu chinh tang
- Chi phi khong hgp le ddxdc dinh thui TNDN

Thu nhap chiu thul TNDN
Thul thu nhap doanh nghiep 25% (i)

(16.681.593.222)
1.188.766.600
1.188.766.600
(15.492.826.622)

Chi phi thul TNDN hi?n h^nh
(i) Theo Quylt dinh s l 162/2007/QD-TTg ngay 19 thing 10 nam 2007 V/v ban hanh quy chi hoat dgng cua Khu
kinh t l cua khiu quIc t l Ciu Treo Tinh Ha TTnh. Theo do, d l i voi cac du an diu tu vao Khu kinh t l ciia khiu
quoc te Cau Treo dugc ap dung miic thue suat thue thu nhap doanh nghiep la 10% trong 15 nam ke tir khi du an
diu tu bit diu hoat dgng kinh doanh; mien thul thu nhap doanh nghiep trong thai gian 4 nam k l tir khi c6 thu
nhap chiu thue va dugc giam 50% so thul thu nhap doanh nghiep phai nop trong 9 nam tiep theo.
29 . LAI CO BAN TREN C6 PHIEU
' Viec tinh toan lai ca ban tren c6 phieu c6 the phan phoi cho cac c6 dong sa huu c6 phan pho thong cua Cong ty
dugc thirc hien dua tren cac s l lieu sau:

Lgi nhuan thuin sau thul
Cac khoan dieu chinh:
Lgi nhuan phan b l cho c l philu phi thong
c l philu phi thong dang luu hanh binh quan trong ky

Nam 2013
VND

Nam 2012
VND

556.568.941

(16.681.593.222)

556.568.941
28.562.000

(16.681.593.222)
28.562.000

19

(584)

Lai cff ban tren cl philu
30 . CONG CU TAI CHINH
Cic loai cong cu tai chinh ciia Cong ty
G i i tri ghi so ke toan
31/12/2013
Du phong
G i i goc
VND
VND
Tai san tai chinh
Tiln, va tuang duong tiln
Phai thu k.hang, phai thu khic

2.913.834.017
14.970.400.455

Cong

17.884.234.472

-

4.442.380.282
6.066.246.565

-

10.508.626.847

_

-

G i i tri ghi s l k l toin
31/12/2013
01/01/2013
VND
VND
427.963.311.289
449.696.369.001
46.455.661.812
46.849.295.609
15.907.635.373
11.924.345.842
490.326.608.474
508.470.010.452

Ng phai tra tai chinh
Vay v i ng
Phai tri nguoi bin, phii tri khic
Chi phi phii tra
Cong

r
21
r

_

01/01/2013
G i i goc
Du phong
VND
VND

C


Cong ty Co phan Thiiy f)ien Huong Son
Dia chi: Xa Son Kim 1, Huyen Huong Son, Tinh Ha TTnh

Bao cao tai chinh
nam tai chinh lc6t thiic ngay 31/12/2013

Gong ty chua danh gia gia tri hop ly ciia tai san tai chinh va ng phai tra tai chinh tai ngay ket thiic nien dg k l toan
do Thong tu 210/2009/TT-BlC va cac quy dinh hien hanh yeu cau trinh bay Bao cao tai chinh va thuyet minh
thong tin doi voi cong cu tai chinh nhung khong dua ra cac huong dan tuong duong cho viec danh gia va ghi nhan

gia trj hgp ly ciia cac tai san tai chinh va ng phai tra tai chinh.
Quan ly riii ro tai chinh
Rui ro tai chinh ciia Cong ty bao g6m riii ro thi truong, nii ro tin dung va riii ro thanh khoan. Cong ty da xay dung
he thing kilm soat nham dam bao su can bang a miic hgp ly giira chi phi nii ro phat sinh va chi phi quan ly nii ro.
Ban Giam doc Cong ty c6 trich nhiem theo doi quy trinh quan ly nii ro de dam bao su can bang hgp ly giira nii ro
va kilm soat nii ro.
Rui ro thj truong

»

Hoat dgng kinh doanh cua Cong ty sS chu yeu chiu rui ro khi c6 su thay dli ve gia va lai suit.
Rui ro v l gia
Cong ty chiu nii ro ve gia cua cac cong cu von phat sinh tir cac khoan dau tu c6 phieu ngin han va dai han do tinh
khong chic chin v l gia tuong lai cua c l philu diu tu. Cac khoan diu tu c l philu dai han dugc nim giir voi muc
dich chien luge lau dai, tai thoi diem ket thiic nam tai chinh Cong ty chua c6 ke hoach ban cic khoan diu tu nay.
Rui ro ve lai suit:
Cong ty chju rui ro v l lai suit do gia tri hgp ly ciia cac luing tiln trong tuong lai ciia mot cong cu tii chinh se
biln dgng theo nhirng thay dli cua lai suit thi truong khi Cong ty c6 phat sinh cac khoan tiln guri c6 hoac khong
' CO ky han, cac khoan vay va ng chju lai suit tha nii. Cong ty quan ly rui ro lai suit bing each phan tich tinh hinh
canh tranh tren thi trucmg dl c6 dugc cac lai suit c6 lgi cho muc dich cua Cong ty.
Riii ro tin dung
Riii ro tin dimg la riii ro ma mot ben tham gia trong mot cong cu tai chinh hoac hgp ding khong c6 kha nang thue
hien dugc nghTa vu cua minh din den ton that ve tai chinh cho Cong ty. Cong ty c6 cac nii ro tin dung tir hoat
dgng dgng san xuit kinh doanh (chii ylu d l i voi cac khoan phai thu khach hang) va hoat dgng tai chinh (bao gIm
tien giri ngan hang, cho vay va cac cong cu tai chinh khic).
Riii ro thanh khoan
Rili ro thanh khoan la rui ro Cong ty gap kho khan khi thue hien cic nghTa vu tai chinh do thilu vin. Rui ro thanh
khoan cua Cong ty chii ylu phat sinh tir viec cac tai san tai chinh va ng phai tra tai chinh c6 cac thoi diem dao han
khac nhau.
Thoi han thanh toan ciia cac khoan ng phai tra tai chinh dua tren cac khoan thanh toan du kiln theo hgp ding

(tren co so dong tiln cua cac khoan glc).
31

. NHUNG SV KIEN PHAT SINH SAU NGAY KET THUC KY KE TOAN NAM
Khong CO sir kien trgng ylu nao xay ra sau ngay kit thiic ky k l toan nam doi hoi phai dugc dilu chinh hay cong
b l tren Bao cao tai chinh nay.

22


Cong ty C6 phan Thuy Dif n Hu-ong Son
Dja chi: XS Son Kim 1, Huyen Huong Son, Tinh Ha TTnh
32

Bao cao t^i chinh
nSm tai chinh Icet thiic ngay 31/12/2013

. NGHIf P VV VA SO DlT V d l CAC BEN LIEN QUAN
Trong nam Cong ty da giao dich vai cac ben lien quan nhu sau:
Nam 2013
VND

Nam 2012

C6 dong hien httu cua
Congty

1.325.340.000

2.193.649.000

Co dong hien hiJu cua
Congty
9

2.433.494.900

2.675.002.950

C6 dong hien hiiu cila
Congty

10.800.075.565

8.728.739.308

mm 2013

Nam 2012

VND
977.914.773

VND
939.547.646

Moi quan hf
PhSi thu
- T6ng Cong ty Khoang
san va T M Ha TTnh

Phai tra
- T6ng Cong ty Co Khi
Xay dung
Vay ngSn han
- T6ng Cong ty Song Da

Thu nhap
Thu nhap ciia Ban Giam d6e va Hgi d6ng quan tri
33

VND

. SO LIfU SO SANH
*S6 lieu so sanh la s6 lieu tren Bdo cio tai chinh cho nam tai chinh kk thiic ngay 31 thang 12 nam 2012 da dugc
kilm toan bai Cong ty TNHH Djch vu Tu van Tai chinh K I toan va Kilm toan (AASC) nay la Cong ty TNHH

•

23


Cong ty Co phan Thuy Difn Huong Son
Dja chi: Xa Son Kim 1, Huyen Huong Son, Tinh Hk TTnh

Bao cao t^i chinh
nam tai chinh Icet thiic ngay 31/12/2013

Phy lyc 1 : TANG, GIAM TAI SAN CO DINH HU U HINH

Khoan muc

Nguyen gid
S6 du dau ky
S6 tang trong; kv
- Dau tu XDCB
So giam trong ky
- Dieu chinh giam theo '/'T45
S6 du cu6i ky
Gia trj hao mon luy ke
S6 du d k ky
S6 tang trong ky
- Khau hao trong ky
So giam trong ky
- Dieu chinh giam theo TT 45
S6 cu6i ky
Gia tri c6n lai
Tai ngay diu ky
Tai ngay cu6i ky

Nha cua,
vat kiln triic
VND
431.617.423.371
193.348.857.718
193.348.857.718

May mdc
thilt bi
VND
128.115.631.035
38.981.628.196,,

38.981.628.196

Phuong tifn VT,
truyen d§n
VND

Thiet bj.
DC quan ly
VND

1.775.019.279

567.966.467
103.008.455
103.008.455
(67.045.454)
(67.045.454)
603.929.468

562.076.040.152
232.433.494.369
232.433.494.369
(67.045.454)
(67.045.454)
794.442.489.067
38.387.936.687
33.143.250.174
33.143.250.174
(653.029)
(653.029)

71.530.533.832

-

-

-

-

624.966.281.089

167.097.259.231

1.775.019.279

28.826.868.246
26.006.841.161
26.006.841.161

8.177.699.141
6.897.416.668
6.897.416.668

-

-

-

-

-

-

54.833.709.407

15.075.115.809

1.252.895.475

312.975.225
56.490.945
56.490.945
(653.029)'
(653.029)
368.813.141

402.790.555.125
570.132.571.682

119.937.931.894
152.022.143.422

704.625.204
522.123.804

254.991.242
235.116.327

Nguyen gia TSCD cuoi nam da khau hao hit c6n sir dyng:
Nguyen gia TSCD culi nam chcr thanh ly:

1.070.394.075
182.501.400
182.501.400

Cong
VND

523.688.103.465
722.911.955.235
213.546.206
Khong c6

24