Báo cáo tài chính hợp nhất năm 2013 (đã kiểm toán) - Công ty Cổ phần Tập đoàn Hapaco

BAo

cAorA

cHiNH HqP NHAr

coNG rY cd PHAN rAP DoAN HAPAco
Cho ndm tai chinh k6t thic ngay 31 thang 12 ndm 2013
(de dugc ki6m toen)


C6ns ty C6 phAn

Tip

doAtr

ILLPACO

Dia chi: TaDs 5+6 Kh,tnh Hdi

-

Qutu Ns6

Quyan Thanhph6

HAi Phdne

NQI DUNG
Traag

02

03

Bao cao taem roan dgc rcp

04-05

lJirc, cao lai chrfl1 nqp Dnal oa ougc loem rcad

06

6ang can ool

06

llao

Ke

roatr trqp ntral

cao Ker qr,la noar o90g

rjao cao

['u

Klr

ooatrD Dqp nnar

cbuyetr Deo te Bgp onat

Thuy6t mtuh 960 c6o

tii

chlntr hqp niAt

-M
08
09

10-11

12-M

(


I

COngty C6 phAn T4p doan
PACO
Dia chL Tdng 5+6 Khafi HOi euan Ng6 euyan _ Thani

phi5

Hai phbng

BAo cAo cuA BAN TONG GrAM D6c
,,Tap
Ban Tdng ciam d6c C6ng ty C6 phen Tap doan Hapaco Gau day
doan HAPACO,,) trini bdy Bro cao
soi tit h
cla mintr va 860 cao tii chinl hqp nh6r cua Tap doan E{PACO cho nAm tai chtnll k6r thric ngdy 3l rh6ng
12 nam
2013.

TAP DoL"{

<
_o

HA"Aco

.$'
C6ng ty C6 phitr Tap doan HAPACO duoc d6i ren ru C6ng ty C6 phrn II{pACo rheo ciriy ddng
ry kinh doann
tht 1 1 ngdy 2 l/1 1,2009. C6ng ty Cd phAn TAp doan HAPACO duqc c6 phtn h6a tn doanh nghi€p NM

hn

nu6c theo
l)]rn thr?c chuyia nhuprg toar bO gi6 r'i thuoc phAn viin Nha nu6c hien c6 tai c6ng ry ci:iy Hai phdng m s6 cd
phAn Md nu6c hiCn c6 cfia C6ne
ry ci6y Hai phbng r'ons C6ng ry C6 phan Hei Au
COog'q, c6 pt io luraCO

"nophdn;
theo Quy6t dinl s6 1912 QD,/UB ngdy 28 rhang l0 nen 1999 do rrBND thafi
Hai
cAp.
Fh6
Tru sd

chi'l

cna TAp doan IIA.PACO tai: Tans 5 + 6 Khdn} H6i,
euan Ns6 euyaD,

T.ha

ph6 Hdi phdtrs.

HOr DdNc eL,i,\ TRI vA BAN TdNc crAM Doc
C6c thanh vi€n cia H6i ddng QuA!

V[
ong V[
6ng

fi

rong nim

vA tAi ngay lap b6o cao ndy bao

Duong Hidn

Chn tich

Xuatr Thny

Ph6 Cht tich

ty

ong Vii XuAn ThiDl

gdll:

vicn

Ba NeuyEn Thi Neqc

ong Vn Xuan Culng
Cac thanh vi€n cua Ban T6ng

Uy vi€n

ci6n

d6c da didu hanh Tap doan EAPACO

bao gdn:
Ong

V[ Xuan Orolg

fong nafl vd rai ngay bp b6o

cAo

nay

Tdog ci6ntr diSc

ong Vn Xuan Tbin}

Ph6 T6ng Girim d6c

6ng Ngly6n Van Ba

Ph6

ong Nguy6n Dtc HAu

Ph6 T6ng Gidm di5c

Tdry Girim d6c

C6c ihanh vi€n Ba,r Kidm soAt bao gdm:

dng Nguy6n Thanh Toan
Tr;; Tidu Phlng

Trucng ban

Ba

Ba TrAn Thi HAng

Thanh vi6n

Bi Vfi

Thi Hiiitr

Thdnh vi6r

}dM

To,iN 1TIN

C6ng ty

]NHH Hang Kiem to6n AASC

HAPACO.

t-

ThAfi vicn
O4ien nni€m ngay 12l09r0 13)
O4i6n nhi€m ngdy 13/042013)

4
dA ihuc

hifu kiCm toAtr c6c 860 ceo tai cbiol hqp niat cho Tap

doan

(


C6ng ty C6 phin Tap doln E{PACO
Dia chir TAng 5+6 Khtuh HOi Quan Ns6 Quyan

cdNc 86 TRACH NII IM CtA

BAN

Thnnh phii Hai Phdng

-

r6NG GLiM D6C D6r V6r BAO C,iO TAr Cr{irYrr HoJ

Nr,ir

Ban T6ng Giam d6c Tap doan HAPACO chi.u fech nhien vE viec Up B60 cro tdi chlnh hqp nl1At phrn dnl firng
thqc, hqp It tlnh hlnh ho?t dong, k6t qui hoat dotrg kjnt doarh !a hnh hinh ILu chu];n tidn tC cia Tap doin
lap BAo c6o tai chinh hqp nl6t, Ban T6ng Gian d6c Tap doan HAPACO cara
nAPACO toong nam. Trory $14

tifi

k6t de tuan

-

thi

cac yeu cau sau:

Xey dlmg ve duy ti ki6n soat noi bO ma Ban T6ng Girlm dric vd Hoi ddng quan fi Tap doan I{PACO xdc
djnl Ia can thidt d; dnm bao cbo viec lAp va flnll biy Bro ceo tai chlnh hqp dld! kl6ng cdn sai s6t tQng y6u do
gian hn hoic do nbam En;

-

Lga chgn cdc clinl sach ki: toda thich hqp vA 6p drng cac cfffi s6ch nay mot crch nndt qudn;
Dua ra cac dAnh gi6 va du doan hqp ry ve than tlqng;
NCu 16 cdc chuan qrc k6 toiin duqc 6p dpng c6 duo. c tuan thi hay kl6ng, c6 rhftng ep dung saj lecb h'qng yiu
din mirc can phii c6ng b6 \ a g'ailhjcb boDg Bao cdo lai cl" io! bsp nn;L b.y kb6ns:

-

Lap vd

rinl

cec quy

-

Lap

cAc

bay c6c Bao c6o tai chinh hqp nh6t tren co sd luen

hanl;
860 cao tai cbinh hqp nhit dva

dinl

thi

c6c €huan mgc k6

bIn, c#

OO

tii toin

;i
-:N\$

-''/'

va

c6 liCn quan hien

ring T+p doan HAPACO

se

diip

tu. c

tsen co sd hoat d6.ng

hoct dong

ltuh doa

kini doaft

IiCn

llc, ln)

tsudng hqp kb6rg thd cho

.

Ban T6ng ciam d6c Tap dorn HAPACO ddm beo rang cec s6 k6 to6n duqc tuu gia dd phan 6nh unh hint tdi chinn
cna Tap doan H-dPACO, vdi nr?c dO trung thuc, bqp Ii tqi bit cu lhdi diin n;o vi dam b;o rans Bao cao tdi chinh
hgp nhdt tuan thf ctc quy dinn hiCn hafi cua Ma dudc. Ddng thoi c6 fiich nliem tsong viec bao dam an tozn ai
san cia Tap doan HAPACO va thuc hien c6c bien ph6p thich hqp d6 ngin chl4 ph& hien c6c hanli vi gian Un vA
c6c vi pharn

kiac.

Ban T6trg ci6n1 d6c TAp doan HAPACO can k6t rihg 860 c6o ldi chinl hgp nhAt da phan 6DI trung thFc va hqp

It

linl

tdi cbinl cta Tap dodn R{PACO t?i thdi di6m ngay 31 thiing 12 n5m 2013, k6t qua hoqt dong kinn doanh
va unh hbn lL.u chuyCn tien tC cho ndm tdi chift k6t thric cing ngay, phir ha? v6i chuan muc, ch6 dO k6 torin viet

ti!h

Nam va tuan thrl cac quy dinl hien

ha

c6 liCn quan.

Carn ki5t khdc
Baa T6ng Gi6m dtlc cam k6t rang Tap doatr IIAPACO kl6ng vi ph?m nghia vu c6ry b6 th6ng tin theo quy dinh t?i
!i.rc c6ng b6 th6ng th trCn Thi
Th6ng u s6 52,2012|TI-BTC, ngdy 05/04/2012 crla Ba Tai chitrh btrdig d:n

!i

lruong chring Hm6n.

lnichioh
Chlng I6i. HOi d6ng Qxa! E-! CdDg ry Cd phan l;p
doan ITAPACO phc duyCt B60 c6o tai cunl hqp

nn6t cho nim tni cbinn k5t thric ngay 31 thang l2
Pbd duyar Bro cro

nam2013 cna Tap doan HAPACO.
Thay

,fifrb6New

nit

Ban T6ns Gi6m d6c

(

,l

"( ccipHn(
,
sA*Dofi(
HAPACO

chn tich HOi d6ng Quan 1I'i
HAi Phins, neay 0l thdng02 ndm 2011

k


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sd

, ,15

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BAo cAo KrEM roAN ooc lAp
hr.'1,!ui:

QuiCodd g.llniJi,nrQur rririBrn ldngGi.i

rLlur

C6ng ry C6 phdn Tap donn HAPACO

Clurg tdi da kiarn tu:in Bao cio lai chidr hqp nhit ktln iheo cia C6ng ry C6 pl;n Tep doan HAPACO
duoc lip ngiy 0l thang 02 naln 1014, tir hang 06 d6n fang,l4, bao Sim: DAng can d6i k6 toin hdp fh.it

.., lk.l l.(.1r.r..,\

!JBJr

...J):.nr'1,... . ri. '.lro rl..

rrnch nhiem ciia Bar T6ngcidm d6c

nlie ve viec lit !n trn l biiy tflrng rlrc vi ho! Li
ho! nh6t cna Tap doin HAiTACO rheo chuan mlrc kd rotn, ch6 d6 ke toir ViarNam vA
cic qLry .ljrh phip It c6 lian quan d6n viec lep vi trlnh bly bdo c6o tii clrntr lrop nhir \i c riu nrich trtriarr
!a ki:fr sort trai b6 m:i Ban T6ng cirn d6c xdc dnfi la cin rlriir da dim biio cho vi.3c lip vi Lrirh bav bio

. r.'.1. \Lo!nJlir kldng.oni .o r-on! \eL do qrln hn l-oi- rlirll:r
Ban Tdng Giil1l d6c Tap doin HAPACO chiu trdcl

bio

cdo

lti

chnnr

Tl1tcI nhiin cna Kidn to,:n vien
Trich nhiCln cna chring

16i

h

dua ra

i

kiiin vd bro cio

rii

chinh

hlp

nhat dua hen k6t qud cna rLLgr kiirn

ki6n toin V;;r Nam. C,Lc chudn nrLLc nJ] leU
muc va c6c qu,v dinh va d+o dirc rshd nghicp, li,p ka hoach !'1ih c trjen cu6c

toan. Chirng 16i da ri6n h:nh kj6m to6n theo cdc churin rnlLc
cau chi,rg rni ruin thn

c|uir

kieln ioin dd dnt dugc sU dem beo hoD Li

vi

viec [eu bio cdo rdi chinl hqp

nlil

cna TAp doar HAI'AC]O

c6 cor sai sa)r rrong yau hay kh6ng.

Ca.g viac ltiim toin bao g6rn thlrc hien cic llrn tfc nh;m thu thip cAc birng chirng kial1l iodn !a cic so I !iu
vi thulat nrnnr ren b6o cao ldi chjnl hqp nhit- Car ihu qrc kidnl toan d!.r! luJ c h.n drra trell \dt doin cna
kiim todn vi€i, bao gdl1l dinh gii rni ro co sai sot rrong ]du hung bdo cio LJi lhr rh hup nhJr do gian lilr
l)oirc nlrirrr lir. Khi thrjc hian dlnn giA cac rii ro niy, kidn toen vien da xel1r xdi kjam soiL nii ba) ciia l ip
doin IAPACO len quan d6n vidc ldp va trirh ba] bro cro 1ai chjnt ho. p nhdt rung thuc, hot \ rh:rn

r

li;f

thiat ka cdc lhLi tuc kiem toan phn hsp v6illnh hinh thuc 16, tuy nhiCn k|6ng
itn mLrc dich dua,J )
va hjcu q|i cira ki6nl soai n6i b6 cna Tip doin HAPACO. C6ng vi€c kidm iotu ciirs bao gdn dtinh gi6
linh lhich h(n) cira crc chiln sich k6 toin duqc Ap dung vi rinh hop li cia cic udc ttfi k6 toen cna Ban

lJ'"(:-r rloc.rr"niualnlrgiJr!".rirlo).6rerl.db.ror:.r.ri.\, ' 'pnl,:r.
ChLlfg rai ljn trrong ring cdc bing chtng ki6n lodn rnd ching toi di tl L rh:lf J!.. li dJ) du \:i tlrich hop
ldm co so cho

!ki6n

kidrn lodn cna chirng t6i.

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dong knlb doanh vA tlnh hlnh luu chuyen tian tC cho naln

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M5
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TAI SAN

VND

01/0120r3
VND

693.003,211.430

316.413.013-469

31t"t2t2013

ninh

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57.877.858.333

22.446.'t21.008

57.877.858.333

22.446 J21.048

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121 L Ddu tu ngin hqn
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326-432.365.400

46-0L5.791 ,711

326.5t8.s84.924
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46.955 .t66.841

130 III. Crc khoiD Phni thu ngin hqn
131 1. ?hai thu lfiich harlg
132 2. Trttrrdc cho ngsoi b6n

195.291-029.159

206.522.922.838

i35

3. Cac kloen phai thu laec

140.953.620.981

139

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kl6 ddi

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149 2. Dlr phdne giem giA hang tdn kao

20;t89.O29 .592
151.900.060.593
(4.849 .126.192)

101.s09.542.252

91.878.38s.286
9r.878.385.286

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(187.292.241)
11.889.475,686
'783 .269

rhu Nha nu6c

38.682.958.845

(5.352.921.898)

101.696.834.493

141

150 v. Tii san ngin hgtr khnc
151 1. Chip ta tnr6c ng6n had
152 2. Thu6 GTGT duqc rs6u t-ir
154 3. Thu6 vA cric kioan kh.ic phai
158 4. Tai san nein hqn krhac

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(939.369.t24)

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6.397.600.144

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1:qi

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nemtai

c

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2. Tdi san c6 dinh thue tai

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4.337.6t8.9t2

2.371.964.A76

(s28.349.032)

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5.151.918.815

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BANG cAN EOr
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c5o tiri cLinh hQp nhlt
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316 6. Chi phi phai tra
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323 8. QUY ljlen t!uon3, phnc lqi

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418 i. QuY dlr phdng tei chinh
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654.085.136.38.{

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175.838.266.721

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533.578.859,545

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322.60t.220.440

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126.351.824.219

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4'DTrdn Th!Hing
xi5 toan
T6rg Gian d6c
02
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ruorg

Khoa Thi Thanh Huydn
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BAo cAo IGT QUA HO+T DONG KINII DOANHHgP NTTAT
Nnn 2013
ME Chitieu

I l.

Doanh thu brn

hirg

vi, cune c6p dlch v'J

2. Cdc khorn giim tsi: doatrh thu
l0 3. Doanh thuthudn bnn hnngvn cung ciip dich vrr
t1 4. Gi6 viin hlng bdn

2A s. Lai nhu'n sOpva brn hlng vn cutrg c6p dichrg
hod dong tai

2t

6. Doanh

22

7. Chi phidi cl

thu

24

8. Chi phi

25

9. Chi phi quan

30

10.

3l

11. Thunlap

353,187.786.919

362.900.661.459

22

t.100.609.927

L',705.642.009

23

352.0a7.fi 6.992

361.195.019.450

24

304.9',7

4.945.t6',7

308.95't .246.0s2

47.172.231.823

52.231 ,113.393

Lqi nhuin thuin tir hogt dong kinh doanh
kMc

40

13.

45

14. Lei hoEc l5 trong c6ng ty fien doan4 li€n k6t

50

15. T6ns lqi nhu4n k6 todn

Lqi nhu4n

70

6.5st.424.063
6.359.994.242

t8.482.861 .67 5

18.080.921.778

26;715.852.898

27.34t.338.606

24.\69.471.O18

3.242.934.781

259.t36

16.27 6.161 .481

5.364

3l

Lqi nhu4n sau thu6 thu trhip doanh nghiep

6.2',73

t2.700-511

10.002.847.114

26.7

81.511.625

13.245.781,895

.038.124.t49

2.959.563.893

23.713.447.416

10-286.218.002

3

23.378.905t59
33

.3t4.373

2-6

364,547.917

Lqi nhu4n sau thu6cna C6 ddng e6trg ty nC

20. Lei c0 ben tren c6 phi6u

9.736.961.030
8.195.980.413

2.7 52.138.589

trr,tc tlu6

2012

2.982.845.830

.992.920.856

30

18. Lai nhuan sau thu6 cna c6 d6ng thiau s6
19.

31

29

ts{c

16. chi phi thue rlu nhAp doanh nghiep hiCn hanh
17.

21

21
2A

do,nh nghiep

12. Chi phi khAc

60

\'IiD

26

32

J1

VND

wy

bdn hang

li

Ndm 2013

rninh

25

nl

Trans d6: Chi phi ldt

23

ciinl

Nin

Thuyi5t

(274.325,809\

10.s60.543.8u

128

(s:---\

[ryTretr
Hdi Phins, ngay 01 thAng A2 ndn2014

Th!IfiDg

Khoa ThiThanh Huydn
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C6ng ty C6

phin Tip donn I

Dia chi: Tens 5 +

6

.PACO

Khtnh HOi, Qu4n Ng6 QuyAn, IP. Hei

Beo ceo tii chinh hq! nhat
nam tai ctunn kdt thric ngry 31l12/20t3

Phbng

B,{o CAo Llru CHUYIN TTEN TE HOP NHAT
Ndn 2013
(Theo phrons pttdp sidn

MA Chlti6u

tip)

Thuy6t

Nnm 2013

NEm20L2

ninh

VND

VND

I. Luu chuy6tr tiAn tn hoet ilons kinh doatrh

a2

Lginhu|n tu6c th d
.hikll cho.tic khod
- Kniu hao tii san c6 dinh

03

- Cac kho6n du phdng

04

-r-ar ro cnenn

05

-

a1

1.

26.781.571.625

13.245-781.895

2- Dizu

(3.476-161.630)

28.728.552-297

Lai,

16

LgcD ry g1a ctrua

06

-ChiphiEi
3. Lqi

09

: (T5ng)Gia8

6.193 .629.9s5

Q21 .A09 .73 4)

(30.987.051.104)

y

nh .A tu hogt d|ng *inh
nnr diivdn t& d\hg

t0 - ( I Ang)/gLam

18.637.810.833

5t4.291.223
muc Dleo

tn ho?t dong ddu tu

08

t9.t21.62t.942

c6c

doanh

t

rdc

kloer phai rhu

nang Iotr Kno

8.195.980.0,{3

6.359 .990.242

23.305.409.995

41.974.334.192

14.048.287.30t

Qo23s .446 5At)

(9.818.449.207)

(1r.890.783.111)

11

- ( r ang) grrm cac kloan ptral trd (l\lroog Ke lar vay
phai tri, thu6 TNDN phei nop

12
13
14

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- Thu6 TNDN da n6p

(4.910.72t.114)

l5

-

2t.64',7.992.682

16

- TiAn chi kh6c cho ho4r dong

20

- Tian lai vay

02.333.090.661)

dat'a

('7

lreD Inu Ktac ru oo?I o9ng Klnn ooann

LEu churAn

iin thain

kinl

tlr hogt dOng

kinl doanlt

29.629 .390.07 8

1.105.164.515

807.935.806

.216)

(6.s26.914.20t)

.537 .r87

(19.152.431.t27\

doanh

(2.162.87 8;733)

4.754.975.168

(2;7 56.933

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15.564.6t5.',790
(14.693

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31.812.911-636

tr
21

Luu chuy6n tiAn tlho?t ilOne diu tl.r
1. Tian chi mua sa& xey dlng TSCD vA TS dai

028.858.998.821)

(48.7 40 .603.632)

nhuqng b6n TSCE, TS

134.52',7.459

6.t60.271.0'7 6

chi cho vay, mua c6c c6ng q! ng cua alon

(3?3-867.918.08i)

(46.044.500.000)

cia

19.302.500.000

226.000.000

han kn6c

22

2.

Tian tbu tu ihanh

li

dai h?n khac

23 3. Tiin
vi khac

25
26
27

4.

Tjdn t}u h6i cbo vay, bdn

do1l

vi kl6c

).

I reD ctx oau

6.
7.

Llu bdi diu ru e6p v6n vao don lbac
Ti6n thu Ei cho vay, c6 ffic ve lqi Dhuan duqc
I

u

hi c6rg

cu Dg

Q .933 .s16.877)

gop votr vao ootr vJ Klrac

t

iin

37.180.000.000

20.000.000.000

2.019 .044.682

2.615.846.',726

chia

30

tu

cnq,in tiin tnain ttt hogt ding rtu

u

(394,030.844,763)

(73.716.502.707)

m. Luu chuyan tiatr ti|ho?i itong tii chinh
33

34

l.

2.

I

ren \,ay trgatr ir4q

I ren

cnr$aro

{

oa lan l)ll?n ouqc

614.368.682.203

goc lrav

088.645.167.0r4)

.929.590

(r25.2t9 .242.223)-

I

I

0,021.280.000)

35

40

163 .3t3

tw

cnaydn tiin inadn tit

ho

dAng

fii

424,702,235.189

chinh

3&094,637.367

U
l0


C6nety C6 phln Tip doln

EA.PACO

Dia chi: Taig 5 + 6 Khdnh HOi, Quan Ne6 QuyAn, TP. Hdi

BAo cAo LIru cHUyEN TntN
Nn

Bdo cno tni chinh

Phdng

nam iai

Trq

chini k6t ihic ngay

hg! trh6t

31/1212A13

Eop NEAr

2013

Aheo phkone phdp gi61t tiiip)

(ritip theo)
Thuydt
minh

MA Chitieu
yAn tiAn thuAn trong kJ

50

Luu ch

60
61

Tiar vn tuoig iluoag tian dAu k'
AnI buoig Lhay ddi tj gi, hdi do6i quy ddi lgoai le

10

Tian vn tuong iludng tian cu6i

Ntn

Nnxo 2013

\4TD

VI{D

35.126.365.594

(3.808.903,704)

22.446.721.008

26.219-141.892

4.111.13t

kt

20'12

57.877.858.333

(23.557.180)

22.446.121.008

/"gl*5.
c6

i.Ko9tqw\
co

4't-

tAp

HA
Tdn ThiHing
K6 toan
HAi Phins,

nsct 0l th,n4

02

nd

hrdng

Khoa Th!Thanh Huy6n
Ngubi iAp bi6u

2A14

\

:/\

]

ll


ILA.PACO

C6ng ty C6 phar TAp doan
ja chi; Tang 5 + 6 Khrdr H6i, Quan Ng6 Quya\ TP
I{ql

D

Bno cro

rii

chinh h9? nh;I

@

TrruyfT MrNrr BAo cAo rAr

csirs uor nnAr

Ndtt|2013

1.

D,a.c DrEM

HoAr DoNG DoA 'H NG

EP

mnn thir sd hiru vitn
C6ng ry C6 phan Tap doan HAPACO duqc d6i lcn trr C6ng ry C6 phan HAPACO iheo Giiy dang ry kir.h doanh lan
Tap doan HAPACO duqc c,, pban h6atn doanl nsldep Nha nu6c theo
11 nsay 2Uill2009. C6ng ry Cd

ph

tha

hinh thfc chuyan ftuqng toaD bO gi6 tri thuoc phAn v6n Nhe nu6c hien c6 tai C6ng ty GiAy Haj Phong vd s6 cd
phan Nha nu6c hiCn c6 cna C6ng ty Giay Hei Phdng tsong C6ng ty C6 phan Hai Au cho C6ng ty Cd phan HAPACO
rheoQuyilrdifis61912QD JB ngay 28 th6ns 10 ndn 1999 do UBND tllanh phi5 Hai Phdng cap.
Tnr sd cbjnl

ciLa

Tap doa]1 HAPACo duqc dit t?i: TAng 5 + 6

V6n diCu lC theo

KMin

HOi, Qu4n Ns6 QuyAn,

Hii

Phdng.

ciiy dlng lqt kinl

doanl cna Tap doan HAPACo ld: 500.002.510.000 ddng (tuong duong
cht sd ltu rhlrc sop tai thoi diim ll/l2i2ol3 Ia 122.601.220.000 ddns
phan). MCnh gia not c6 phdn lL 10.000 ddng.

50.000.251 c6 phi6u). V6n dau flr cta
(tuong duc.ng 32.260.U2 cd

C6ns ty c6 cAc c6ng ry con duqc hqp nn6t b6o cAo tai chinh tai thdi di6m 31/1212013 bao g6n:
Ten ddn

ri

vi
(')

-

lc

Dia chi

44lA - T6n Dirc

ThAng - Hai Ph6ng

c6ng ry TNHH HAPACo Hai Au
C6ng ty TNHH HAPACO Y€n Son e)

r00%
r00%

s6

C6ns ty TNIIH EAPACO D6ng B6c(3)

100%

Xe Van Mai - Mai Chau - Hba

61,540/0

\iinl

llarEa

s6 826 Dien Bi€n - Minh Tan - Ycn B6i

Binl

Cdng ty C6 phan HAPACO H.P.P(t

i00%

Tuy - BAc Quans - Ha Giang
Xa D?i Ban - An Duong - Hdi Phdng

c6ng ry TNHH HAPACo Phuong D6ng(6)

100%

Si5

9 dudng CAu Binh - Hai Phdng

99,84%

s6

135 DiCnBi€n Phn

100%

Th6nNudc

cong ry Lo pnan

C6ng ty CP Thuong mqi Dich q

Hii Phdng o

cdng ty TNI{H Hapaco Viet Hmg

G)

cac c6ng ry khorg drgc hqp nhrt tren Beo c6o tai chftl: Xem nguytu nhaa
C6ng ry c6 c6c c6ng ty tiCn kiit duqc hqp

lhit

lC
30%
Ti

Klu

C6ng EgliQp Hdi Phdng

Au L6u - Y€n B6i

Thuy6t rnbh

si5

z

:.

b6o c6o tdi chiDh t?i thdi di6m 31/12112013 bao gdm:

TAn don Yi
C6ng ty CF

qi

nat

-Hai Phdng

(')

Dia chl
Tda Dla KhAnh HOi, 16 2/3C LC H6ng

Phong phudng E6ng KhC, quatr Ngd
Quyen, rhanh ph6 Hai PhdDg

Ly

do khdng k6 toatr theo

phusng pMp v6n chi sd hitu: xem Tbuy6t minl sii 2 4.

KhAi qunt chung ya c6c c6ng ty con cla TAp doitr IIAPACO:

(1)

C6ng ry TNHH HAPACO Hai Au duqc chuyan d6i tn C6ng ry C6 phan HAPACO Hai Au C6ng ly hoBt dong
i.\eo ci6y chfng nhan dang ki ldnh doanl sii 0200462650 do Sd K6 ho?ch vd Dau hJ thanh ph6 Hai Phdng c6p
ngny 07 thang 05 ndm 2002, thay d6i Hr rbt 4 ngay 07 thdng 05 nam 2012, vdi cAc nganh ngha kinh doan! nlu
sau: Sar xu6t box giiiy, gidy vn bia; San
drJng c6ng

tdnl kt thuat

xuit bao bi bing 96; In an @ao gdm in giliv va,rg me xuit khAu); Xdv

dan dung kh6c (Chi

ti&

XAy drlng cec c6ng
12

tdii

dAn dqng, cdng trinn c6ng nghiep);

\
)

I


C6ng tr Cd phdn Tip dot'n H-A.PACO
Dia chi: Tang 5 + 6 Khinh HOi, Quan N

TP.

nam lai

Hii Phdng

Bdo cio di chinh hqp nhit

k6l ihtc ngdy 3 1/1210 13

chifi

mi! bang; Lip dit hC th6ng dien; Lip dAt he th6ng c6p, thoat nudc, ld suoi vd diAu hda kh6ng
kli; Hoen rhien c6ns ldnh xay dung; VAtr tai hd kh6ch duons bO khdc (Chi ti6t van di hanh kh6ch bing xe
khAch noi tinll Ii€n tlnl; van tai hatrg h6a dudng b0; Ven ini bArn khrch duing thny noi dia; Vfu tai haag h6a
Pha dd; Chuan bi

duing lhty noi dia-

V6n di6u

1€

cria C6ng ry

la1

32.s94.800.000 ddng. V6n diu

tu cia Chn sd hftr tai thdi dian 3t12r013

1d

:

26.16q.600.000 odng.

Tm sd

chinl1

cia c6ng ty dii tai sii 441A T6n Dfc Thing, Xa Ao Ddng, Huven An Dualg,

Tha

ph6 Hai

?hdng.

Q) Cdng ty TNHH H,A.PACO Y€n

Son duo. c chuydn ddi tir c6ng ry C6 phan HAPACO Y€n Sor1 dusc hoqi dong

ding kt Hnl doanh s6 5200189376 do sd Kd hoach ve Diu tu Tinl YCn B,i cdp ngav
11 thang 06 tr;sl 2001, ding k, tlay d6i dn thrl 9 ngAy 28 th6ng 06 ndJn 2012, v6i cac ngdin ngha kinh doan!
nlu saui san xu6t bot giAy, giiy va bia (chi ti{ir san xu6t eiiiy va bot giav xu6t kl6u); Bdn bu6n xdng diu vn
theo ciAy chtng

fiAr

van tai halh klech duing b0 knac; Bao duong, sna chaa 6t6 vA x€ c6 dong co khac;
ci6o dlr mdm non; Van tai hd]lg h6a bang dudng bO; In 6n (chi d&: In giav varg ml xuAi kniu); ch6 bi€n 96
va san xu6t hang ti6u ding,langxdt klAu; San xrA1 dia !e-d[a:g6 xBAt k]dq Sar xuArgiav va bot gjdv xuit
khdu; Kinl doanl dich vrJ fid hang, du lich; Kinn doanl xrr ftap khdu thi6t bi, vAt tu, hang h6a; Kinl doann
dich v1l van tni hanh klech va hang h6a; Tu vin tni chinl k6 todn, n6i gioi, nhAr lell vn kinh doann chung
c6c san pham iien quaq

kho6n; Kinh doanl bat dong sarl;

Klai thac,

dong co khrc; Ban bu6n xlng diu ve cac
56 v6n djau lC cia c6nc ty

h

ch6 bi6n ktror4ng sar1; Mua ban, bao duong, sna chiia 6 16 vd xe c6

san pham

ii&

quan khac.

11.000.000.000 ddng. Vi5n dlu tu cria

chi

sd hilu tei

thi'i dianl 3 V12r013 ld

1i.000.000.000 ddrg.
C6ng ry c6 tru sd chinl t4i s6

!!a

826, Dudng DiCn BiCq Phudlg

Mifi

Tan, Thdnl phii Yen Bai, Tinh Yen

Bai.

(l)

TNIiH HAPAco D6ng Bic hoat dong theo Gi6y chrmg an drng ky kirh doanl sii 2503000270 do
Sd K6 ho?ch vd DAu tu Tlnl Hda Binh cAp ngdy 03 tbdng 07 nam 2008. vd ciic ng;xJr rghd kini doanl nllt
sau: Tr6ng rimg vn chim s6c ring (rtrg dy 96, tre ia); Khai ihrc quang sit; Khai t\.lc qu?ng kin lo?i qui
hi6n; Khai thrc c6! dd, sdi, d6i sft; Satr xu6t mrdc kloang, nudc tinl kfi6t d6ng chai; san xllir sqi, vii det lhoi
va hoan thien san phdn deq san xuit bao bi b5r1g c6; San xult cec san pbAm tu um san (rt g6), c6i vn vat fieL
tdt ben; San rllatbol si6y, giAy vn bia; In 6n Gi6y v.ttrg na xll1t klau); Xav dsng nna c6c lo?i; Pha dd; chuit
bi mit bdng; LAp d he th6ng dien; Lap dit hC th6ng cAp, thorit nu6c, ld suoi vi diAu hda kl6ng khi; HoArI
rlien cong Lbaiay dune; v?n tai hdD! Hrach bing xe kn6ch noi tinl, lien dDl; van rai hang noa bang dudng
bo;.Dai li du ljch; DiAu hafi totl] du lich
C6ng ry

v6r

diau lC cua c6ng ty

h

45.000.000.000 ddng vi5n dau tu crla

ch[

sa hnu

qi

ihdi di'm 31/122013 ld

7.238.119.565 ddng.
Tru sd cliDh clra C6ng ty duqc dAt

qi: KMI

8, Qu6c ]O I 5A, Xa Van Mai, Huyen Mai Chau,

Tinl Hda Blnll'

(4) C6ng 1], Cd phan Hai HA hoat dong theo Giiy chlng dlan ding ry kin]l domh sii 1003000021 do Sd Ki: hoach
va Dlu iJ Tirh Hd Giang cap ngay 18 thdng 10 nam 2005, v6i c6c nganl ngbe kinl doarh u sau: Thu mua
nguyen lieu: Tre, varL n{ra, g5, song I1I6y; San r.:udt ch6 bi6n bot giiv, giAv, dd 96, hang mt nghe deu thu trong
ouoc va r-u6t thdu poana nghiOp chi duo,'c ph€p kih doaft cac ngadl ngha llen kti da di cac di'u kign theo
quy dlnh cAc phap lu6t hien hanb).

13

(


II{PACO

c6ng ty C,6 phan Tap donn
Diachi: Teng 5 + 6 Ki6nl HOi,

V6r

Quan Ng6 Quyan TP. Hai

diAu le cna C6ns ty la 20.000.000.000 d6ng. V6o

Bao c6o tii chitrb hp! nhjt
n:mreichi$k6trhlcngiy31/i2/2013

Phdns
diu ru

cna cbn s6 !rl.u cua Cdns ry duo. c hai c6 d6ng s6p
v6n t4i thbi didm 3U12l2013 h 13.000.000.000 ddDs; Trons d6, Tap doan IrArAco g6p 8.000.000.000 ddng
tuong duong 6l% viin diiu 16 cna C6ng ty- C6ne ry cn$a rluc bi.ao chDyEn ddi n6 binn hoai d6ne tlr C6ng ty
C6 ph;tr sarg Cong ry Trlch nhjqm hnu h{n

T4r

'}eo

Lud' doa r oeliep.

chinh cta C6ng ry t?i Cqm C6ng nghiep Nam Qunng, Xa

sO

(5) c6ng ry cd phdn n-A"PAco

,.,

Vini

Tuy, Huy.;n

Bjc

Quang, Tinh Hd Giang.

hi kjnl doan! do st K6 hoach va Edu
tu Thai.h ph6 Hai Phdng cap ryiy 19 th,iry 06 nen 2008, voi c6c neall ngha ki'l doanl nhlr sau: Satr x'u6t
b,o br b"ng go; Sdn x!-tu b9r gi;y. g:,;) !, bi,r: ln 6n: in gj:y vdng md: X.ly d!.'ng c6!g E in kt ihuar d5n d[ogl
Ph, do: Cbu;n b! mer bibg: Lip dar be rh6ng d;in; L6p d;r hi $6ng cr1p. Lborlr n.roc: Ldp d;r h,; $dng lo suoi
ra diiu boa kh6og kti; Hoan thien c6og trinh xay d\rng; VAn tai hinii klrch bIng xe kh6ch noi tinb 1i6n iinh;
H.P.P ho?t dong theo giriy chrmg nnan dang

i

l..

:'.d

)Y
F

Van tai hing h6a bang dudlg bO; VAn tai hanh klech duirng thny noi dia bAry phuong dan co gi6i; Van tei
hang h6a dudng thny trOi dia bing phuoag tier co gioi.

v6n dieu ]e cna c6ng ry ln i2?.000.000.000 ddog. Tru sd chftl cna cdng ry tqi Knl 17 Qu6c lO 5, Th6n TiEo

Ndng, Xa Dai Baa EuyCn An Dusns, Thanh ph6 Hai ?hdtrg.
ru cna cbn sd buu cta C6Dg ry chi cd maL c{i ddDg du) D}ir l; l.p doan HAPACO Cop v61 rai rrbi
diCm 31/1212013 b 155.630.855.217 d6ne. C6ns ty chua thEc hi€n chuydn d6i n6 hinl hoat dong tir C6ng ry
Cd phetr sang C6ng ty Tr6ch lliqm hitu han mot thanh vi€D theo Luat Doanl ngliep.

Vdn

(6)

dir

Giiy chlog nb4n darg ki kinl doafi do Sd Ki5 ho?ch vA
Hri Phdng sit 0200s22092 ngdy 18/011010 voi c6c nsanl ngha kinl doanl sau dAy: San
xrrit bQt giiy, gidy va bl4 Sdn x-uit cec Ioai bao bi beng 96; h A in giAy veng na xudt klAu; xAy d/'ng c6c
c6ng finh ddn d\rng; Ph6 d6; Chuan bi nnat bang; LAp dit !e th6ng die!; Lep der h.; thrirg c6p, rnorit nu6c; L6p
dAt he th6ng ld suoi vd dieu hda ki6!g kll; Hoar thien cdng tini xay dqrg; v6n tii hdnh khlch bing xe khdch
noi !inb. Ii6n !in-b; Van tai hrrg h6a baDg dudDg b0: VAn lai hanh ltdch duolg lhrl) Doi dia bang pbuong liio
co gioi; Vd0liibangh6a dudtrglhiy nqi{a birgpbuong rjEo csgjoi.
C6ng ty TNHH Hapaco Phuong D6ng hoat dOng tneo

Diu !u

Tha,.l1 ph6

V6n diiu

lC

cria C6ng ty le 30.000.000.000 ddng. Tru sd chinh cna c6ng

t) tai: Sd 9 duong Cdu Bbh,

Phuhng

sd DAu, Quatr H6ng Bang, ftanh phii Hei Phdng.
Th€o Quydt

difi

s6 134/QD-HAP ngay 15/10/2011 cia Chn$ch HOi ddng Quan tri Tap doltr Hapaco ri viCc
san rt c6c nghia W giila c6c dsn vi thdnl vien cua Tap dodlr H,A.PACO, Cdng ly TNHH

dilu chuydn v6q tai

d

cdn lai cia tai san va c6ng nq t?i tboi djim
H.APACO Phucng D6ng thuc hien ban giao toan bO v6n, gia
31/10/20i I cho C6ng ry C6 phan ITAPACO Hdi Au quetr li vA knai th6c. C6ng ty TNHH HAPACO Phuong
DOng da ngrme ho?t dong fit ngay 311101011 nlllmg chua hoan thdDl c6c tht tuc s6p dALp vao C6ng ry Cii
ph6n HAPACO Hei Au theo quy

dinl

cna Luat Doan! ngliep.

(?) C6ng ty C6 phan lhuong m4i dich W Hai

Phdng ho4t dQng theo GiSy chtDg nlaD dang

Id kir! doath s6

0203000008 do Sd K6 hoach vn Edu tu thain ph6 Hai Phdry c6p ngay 12 thdng 04 nam 2000, thay d6i
3 ngdy 07 thang 08 nanr 2008, voi cac nganl neha kinn doanl la: Dich

doanl thuc phim c60g nglr;, hAng ridu dtng,
Dai

lj

mla b,in tidu lbu hang

b6a;

ryuy€n

ien vAt

Dilh vu \uir nl4p lhiu blng

liel!

ru

an uiing,

nli

lin thf

nght, Kamoke;

Kinl

I

vat tu thi6l bi vd satr phem hang h6a ktrec;

b6a: LD bdnh ndi dja.

\
Trq sd clinh c6ng ry

tii:

S6 135 DiCn Bictr PbLl, Phuoig

MinI Kbai,

Qu+n H6og Bang. Thanii phii Hai Phdng.

(8) c6ng ry C6 phin H-AlAco viCt Hrme hoat done theo Gi6y chtng DliAn ding ki kinh doanh s6 5200?29753 do
sd K6 hoech EAu tu Tinl Y6tr Bfi cip ngay 30 th6ng 10 nrn 2012, v6i c6c ngdnl ngha kitl doanh ld: Trdng
drng va cham s6c rimg; Klai thac 96;Khai thac hm sa! klac tsir 96; cua, xe, bao 96 vd bao quan g6; Si! xxit
14


HAPACO

Cdng ty C6 phin Tep doln

Dia chir Tang 5 + 6 Kllifi HOi, Quan Ng6 Quyin, TP. Hai

Bdo cdo t.i'i cbitrb bqp Dhdt

Phdng

nam tai chlnh k,5t

thtc ngay

31/12120 t3

gd dtu. gd hng. vtu ep {A ltu m6ng Lhdcr S,ltr xLlir dd gd xir dr.ng: Sar xiir bao br bang 96: S"r xrlt ph.im
khdc ri go. 5"! xuer sd! phdm ri! Be. B-?a rom. r? rir !6t liau rdr beD: Sa{] \uer bdt gj;y. gr5y vl bla: In ar S51

kbliq Brn bu6n mey m6c, thi6t bi

xuAt giAy vdng ma xuAt

ve phu

tlng khrc; Bin bu6n vat [Cu, thi6t bi

16p

dit

klac tons xay drrng; Ban bu6tr h6a ch6t kllic (hir loqi sri &ns trons n6ng nshiep).
V6n diau le cua C6ng ty

Tha*

U

I0.O00.0O0.OOO

ddne. Tru sd chlnh C6ng iy t?i; Th6n Nu6c Mat, Xa Au

lau -

\

ph6 Yen Bai.

Khdi quit chungvd c6c c6ng ty li€n k6t c[a Tap doan HAPACO:

t9)

C6ng ry

c6 pbib kbu C6!g Dghiip Hdi Pbons boqr

dOos theo

gd)

nl;n dans lq Li!b doanl s6
th,tng 03 nard 2008, c6p hi l6n I

chrmg

0203004017 do Sd K6 ho?ch va Ddu tu thanh phit Hai Phdng cip ngay 05

ngey 18 th:ng 11 nim 2008, v{n cec ryanl ryhe kinn doanh lrhu sau: Khai th6c di, c6t, s6i, d6t set; San xdt
dietr cho khu c6ng nghjip; Tru)io tai ve phan ph6i dien cho klu c6ns nghiep; Klai th6c, xn 1y vi qmg cip
nu6c cho klu c6ng nghiep; Thon nudc ve ).1J li nudc thai cho khu c6ng nghiep; Xn ry ve ti€u hny rac thai knu
c6ng ngliep; Xay durg nhn cAc lo?i; Xay dung c6ng tdnl Iry thuat dan dung; xay dulg ha rang klu c6ng
trghiip, b? rang dd tiii Xay dlmg h€ th6rg giao th6ng noi bO klu c6ng nghiep; Btu bu6n xang ddu va cac san

")
,.\

/,

'/l

len que]; B6n butu sit, th€p; Ban bu6n va! feui thi6t bi dp dit trong xay dung; Ban bu6n gac4 ne6i d,i,
c6t, s6i; Blin bu6n h6a ch6t ih6ng thuotrg; B6n bu6n val flr, nguyen lieu phUc W san xrritj Vatr di hang h6a

phAm

bfug duoDg bO; V.ar rai halg b6a ven bjin va viEn duong; Van tdi hang h6a duo,irg thrly noi dia; Klo bai va 1uu
git hang h6a; Dich el dai lf tau biin; Kh6ch san; Nhd hang, quan an, himg an u6ng; Dai lj du lich; DiAu htuh

tlq li€n qlan d6n quang b6 vil t6 chric tua du ljch; M6i gi6i xnc ti6n ddu tu; Ho?t dong
qL lj lhu c6ng nghiep: Day oghC: Kiih doann b;t daog sdB, qL)eD.t d!,ng dir Lnroc chi sd hDr.r. chi sn
dung ho{c di rhu€; Kini doann ha i6ng khu c6ng nghiep; Ben 6 t6 la xe c6 dong co k{lac; Van rei hanh khrch
bang taxi; VAn tai hafi lsrch bary xe klrch noi tinh, ten dnn; Vatr tei hnfi kl,ich bing 6 t6 ileo txyiln cii
tua du ljch; Dich W h5

olnl] va lneo noD ooog,

clift cua C6ng ty t4i: Tda nnd
Thafi ph6 Hai Phdng.

V6n diau le cna C6ng ty la 500.000.000.000 ddng. TrB sd
Le H6ng Phong, Phui'Dg D6ng Khc, Qu4n Ng6 Quyin,

K]1dnh H6i, 16 2/3C

V6n $l]c g6p cia TAp doatr HAPACO tqi C6ry ty C6 phdn Khu c6ng ng]iep Hai PhdDg t?i thoi diim
31/l2l2a3 1d'75.916.000.000 ddng; Tuong duong 7.597.600 c6 pha4 chi6m 15,2% Viin dieu ie cia c6ng t).
Tuy o.Ldn. ry .e lqi ich va qulin bi6u quldt Lheo cam k6t g6p v6r cid Tip doan HAPACO v)o C6ng ry Cd
phen Knu c6ng nghiCp Hai Phdns la 30%.

C6ng ry C6 phdn

KIu c6ngtrghiep HAi

Phdng dang trong giai doqn dau tu vd chua c6 b6t

[t

hoat dong kinh

doadl nao fong ndm 20 I 3.
NgAtrh nghd kinh doanh
Theo Gi6y darg
1999, cap

"
-

hj kbl

hi lin 1l

Sen xuar bOr

doanh s,i 055591 do Sd K6 ho?ch Diu tu Tbanh ph6 Hei Phdng c6p ngay 17 dring 06 ndm

ngay 21

tl6ng 1l

nam 2009, ho?t dong

kinl

doann

da

giay va gidy c6c loei. stu phd,r cbi b'4tr hr l;m n6trg san

Tap doao EAPACO
dE

xu6r khju:

san xu6t, kinh doanb xlng dau vd crc san pham chmg c6t tir d6u m6;

kinb doanl hdng dCi may xudt klAu;
Kinh doanh vtu tai lanh l$ach thix b0;
Kinn doanb bit dong sarL xay dlmg ven phdng va chuog cu cho thu6;
San

xuit

Ddu

u

va

tai chinh vd mua ben chriag kho6n;

Kjlh doalh dich

}'lr khech

san,

e

hatrg, du lich sin! ih6i;

Dao qo ngudnnhan tuc;

Kinh doafi

cAc san

phdn va thi6t bi m6y m6c, vat br, nguyen

Khai th6c dr. cet, s6i d6t s6t:
15

teq

h6a chAt 66ng thucrlg;

h:

4


C6ng

t-Y

C6

phin Tap iioln HAPACO
6 Khall HO! Quan Ne6 Quyd!. TP. Hdi Phdns

Eia chi: Tang 5 +

-

nalln tai

Bro cro tii chinh ho-D nh:it
chini k6! thlc ng:y 3I|IZDA13

Brn budn gqch xAy, ng6i, d6, cat, s6ij
ln atr: ltrglay langmarlrarflrap Knau;
Hoct dong cua cec benn vien.

E{c di6n ho?t dong cna doanh nghiep trong nnm

-

t}i

cbiob c6 ,nh h11619 ddn Bro cio

tii

chinh:

doan Ira.PAcO thuc hien chuyan duqns 1.377.000 c6phi6uV6n diu tLr tai Cong bJ Cd p n
Khu C6ng nehiCp Hai Phdtrg theo Hqp ddng chuy6n uqDg c6 phAn sii OI/CN-HnP ngay 10/06/2013 nans

Nan2013, Tap

d&

knoatr lai tn hoat dong chuydn ,luq11g nay h 23.41 0 trieu ddng.
Na,T 201r, TAp ooan IIAPACO Lhqc hie0 ra) Nga! h,ltrg Tbrong m?: Tha Hoa Ouiic T'rri fDa, Loan) ,6

U 12.000.000 USD: Tirorg duorrg 252.960 r'au d6og voi lad sudl la 2.75"0 od]n;

2.
2.1.

Ki

CTTE DO V

K'

i

C}dA'H SACH K-d TOAN AP D!'I'{G T4I TAP DOd\ TLA.PACO

torn, dox v! tiAn

ki5

tC

sridqng trong k6 toin

k6 toan nam cna TAp dodn H-{PACO biit ddu

Don vi din

d

liio

tt

ngay 01/01 va k6t thric vao ngdy 3 l/12 hang tram.

sri dJng Eong ghi cbep kd Lortu la ddng

\

ier Nanr

(vND).

2.2. chuAn rnqcva ch6 dO kii to6n 6p d'lng

che aQ

Re

toah ap avng

,p

du.ng Ch6 dO K6 toAn doanh nghigp ban he'nh theo QuyCt dinh s6 I52006/QD-BTC ngay
20/3,4006 cta BO L'uong BO Tai chinn da duqc sna ddi, b,a suag theo quy didl tai Th6ng tu 244|2009/TT-BTC ngay

TAp doan HAPACO
3

ti

22009 cua

B0

truong BO Tdi chinl.

Tap dodn HAPACO da ap dqng cac Chudn mqc Ke loan vrgr Nam va cac vatr Datr truong oal1 Chuan mgc do

Ma

rudc da ban han-b. C"c Blo c6o lai chinh hqp nidr dugc +p !a oinb ba) tieo dlng mqi quy dinl cua rlog clu;n
mq.. Lt6n; r.r bu6ng d,in muc treo cbu;n "nqc !, CbE oq k.i rodn hjetr b:Lnh darg dp dqDg.

]flnh th''c hi todn

dp

&!g

Tap doan EAPACO 6p du.ng binn thric s6 k6 toAn Nhat ky chung t€n mey vi tinh.
2.3. Cd

Beo ceo

st hqp nhit bio croteichinh

tii

chini hq? nh,it cria r4p aoan UeteCO duqc h.p tcn co sd hqp nhat bao c6o tAi chinh dCng cr]a Tap

bto cao tai cbinh cia c6c c6ng ry con do Tap doan IIAPACO ki6m soat (crc c6ng ry con) duqc

doan HAPACO vd

Dp cho d6n ngdy 31 th6ng 12 hang naxo. Viec ki6m soat dat duqc kli Tap doan HAPACO c6 kla neng ki6n:I soat
cac chifi sAch tAi chinl vd hoat dong cria cac c6ng ty nlan ddu tu nnfux thu duqc lqi ich ti! ho4t dong cna cac c6ng
ry nav

860 c6o tai chinh cia cac c6ng ry con dugc I4p cho cung ndm tai cbiih v6i bao c6o tei chitrh crla Tap doan
HAPACO, ep dlug c6c cblnl sdch k6 ioan dldt quen vd c6c chin! s6ch k6 to6E cna Tap doan HAPACO. Trong
trudng hgp c6n thi6l Blio cao tai ch:inh cria c6c cdng ty cotr duqc didu chilh de dan bdo tinl fifu qu6n trong c6c
cliDh s6ch ke to6n duqc ep dlrng tai TAp doan ITAPACO ve cec c6trg ry con.

Kiii
rdi

quA

chi

ho?i dong

kinl

doanh cua c6c c6ng ty con duqc

nm

ho{c b6n di troDg nam dugc

bqp Dhdr nl ngly mua l?i bo?c clo din ngay b6! kioaLn diu ru 6 c6ng ry dd.

16

,
(

I

I

t\
trlnl biy tong Blio

cao

R


C6ns b Cd phin Tap dottn FTAPACO
pja Ai:TeJr;5 + 6 (iarfi HOi, Quar Ng6 Quyan, TP. Hai
Cnc s6 du, thu nhap va chi phi chn

y6q ka ca

tii ldi hgp nldt

clifi.

duo:c loqi

B60 c6o ta'i

c6c l'noan

Lqi ich crla c6 dbng t\ieu sii th6 hien phdn lqi nluan
do,n HAPACO vA dugc

tinh

bay d

mu. c

riCng

ftu

Phdng

B5o c,o dl cbinb bqp nh;t
nill1 tai chiih k6i thnc ngav3li i2i20i3

hi hay 16 chua ftuc lien phat sift tn cac giao dich noi

hoAc 16 vA tai san d1utu kh6ns

Bang can d6i k6 todn hq?

fi6t

nirl git bsi

bO

cd d6ne cLla Tqp

va B60 c6o k.:t qua kinh doarl\

C:ic co-g ry coo dJqc bqp Dhir Roog Blo cdo Lij cblnb bqp ob;r:

Y6r diEu

C6ng ty con

Cdng ty TNHH HAPACO Yen Ssn

Bic

C6ng b' C6 phAn Hai Ha

c6ng ry C6 phan HAPACO H.P.P
c6ng ry TNHH ITdPACO Phuong D6ng
C6ng ty C,i phan

nDV

hnu Gi5 tr! v6n g6p
t4i31/t21201,3

V6n chn sd

Tt

lC

(%)

32.894.800.000 26.169.600.000 25.169.600.000 100vo
37.300.000.000 11.000.000.000 11.000.000.000 1000/'
45.000.000.000 1.238.1r9.565 7.238.119.565 10Avd
20.000.000.000 13.000.000.000 8.000.000.000 61,54%
127.000.000-000 155.630.855.217 155.630.855.217 \40%
30.000.000.000 10.984.455.931 10.984.455.931 1000/"
12.132.000.000 6.132.000.000 6.121.980.000 99,84%
10.000.000.000 7.086.500.000 7.086.500.000 70,87%

C6ng ty TNHH HAPACO Hai
C6ng ty TNHH HAPACO E6ng

lp

Hai Phdng

C6ng ry TNHH ITAPACO Viet Hung

Tai thoi di€n lAp 860 cao tni clinl, C6ng ry TNHH Kinh doarh TM var Xujl nlap kh,u HAPACO - HA NOi, Cdng
qr cd phAn Y !a Qu6c d Hdi Phdng, C6ng ty TNHH l]luons mai Eai viet chua duo. c Tap donn H,{PACO diu tu
v6n ntu kl6ng thrrc hiCn hqp
2.,1.

DAr trvAo c6ng

d#r

b.ctr B60 c6o rdi cbitrh hqp nhet cna T4p doan

.i'."
"r' :r
-.9*

,

-:lr

HAPACO

q I6n kdt

t

con hay
C6ng ry fien kiii ]e nrOt cdng ty D$ Tap doan HAPACO c6 anl huong dang k6 nhlmg kl6ng pMi h c6ng
deu
tlr
vao
c6ng
ry
lian kdt
cna Tap doatr ILA.PACO. Trong BAo c6o tai cbintr hqp fi6t cAc khoan

c6ng ty fietr

doa

duoc kd toan theo phuoag phrip v6n chi sd huu

T?i thdi di6gl l1p B60 c6o tai chinl hqp Dl6t, C6ng ry C6 phtu Klu C6ng nghiCp Hai Phing dang trong siai doan
diu tu vA chua lap 860 cdo tai chtul n6n khoan ddu hr vdo c6ng ty li€n ki5t neu tren chua dugc diau chinl theo

htu.

phuong phap v6n cht sd

la
cdng ty c6 phan Tap dodn HAPACO de dau tu g6P v6n vao C6ng tv C6 phan oAu tu D6ng duqc Tien sa s6 ti;n
ddng (chi6n 20% v6n didu lQ). Theo Nghi quy6t cna HOi ddng Quan !i, TaP doan HAPAco se thqc lien
2
HAPACO chua
chuydn nhugng toAn bO v(5n g6p nCu tr€tr trong nim 201l. Den rhan diCm 3171212013, TAp doan
phAn DAu tu D6ng Duo. c TiCn Sa ki6ng
hoan tit duqc vi€c chuy.n Dluqng ncu tCn vd kloan ddu tu vao C6ng ty C6

f

duo. c

hgp

fidt

2.5. Lqi th6

Lqi

nai tfen 960

[tfeC6

hoic don vi g6p
"6

c6o tai cbinh hqp nh6t ctu Tap doad HAPACO'

thmng n4i

the ihuoEg

aoan

chi ten 860

theo phuong ph6p v6n

hfnh, d"o. c

;

,
c6o tai

trong tOng gi6

d

cbftl hqp nl6t h

hqp

li

cna

iai

phan phu aoi gina mrlc gie mua so v6i

sdo, c6ng nq va c6ng nq tiAm tang cna c6ng

phin lgi ich

ty con, c6!g iy

crla Tap
iiCn kdt

tri Lqi

th6 thuolg m?i dugc coi ld moi lo4i tai san
knAu hao theo Phusng ph6p dud]1e thane tren thbi gian hi'u dtlng ucc ttuh cua lqi th6 thumg m?i

viSn

fien doanh tai ngAy th!!c hien lghiep Iu diu

bAn c6ng

ty con, c6dg ty lien k6t

chua khdu hao h6t duoic

tift

rJ

A

t]
K

d6 va kl6ng qu6 10 nam.

Ki

:(

hoEc don

vi g6p v6n fien doanh, gia t4 cdn ]ai cria kloan lqi th6 thuong m?i

vdo khoan hin6 do nghiep \.!l

,lugng b6n c6ng tv

I7

tLlong

fng


I{A"PACO

C6ng ty C6 phin Tap doin
Eia ctlir Ttug 5 + 6 Klann HOi, Quan Ns6 Quya!. TP. Hai
?.6. BAt lat

860 c6o Gi chinh h9p nh6t
naln tai chiin k€t thrlc rgay 31/1212013

Phdng

thuorg m4i

Bdt lqi thBorg m?i 1, phin phrl noi Lqi jch cua TAp dodn tUPAco trong t6ng gie t4 hqp li cna tai san, c6ng nq vd
c6ng nq dam tans dall gi6 duqc crra c6ry ty coE, c6ns ly [6n kdt va dorl vj gop ldn lidn doain t?i ngay di6n ra
trgh;ep !,1l mua c6rg D so toi muc gia mua cong ty. Btt lqi thuoDg mqj duoc h?ch loan Dgay vao Blo cro k;r qu;
hoqt done

kinl doan!.

Bdr lqi thuorg n1ai phat sinl tEi thdi di6m hoda d6i c6 phi6u cna c6ng ty TNHH HAPACo Hai Au ve c6ng ry
TNrIH H,A.PACO Ycn Son dd tang ry le viin g6p duqc shi fian vao Thu nlap kl6c tong nam 2011 la 5,653

ti

ddng.
2.7. C6ng cq tni chinh
Ghi nhdn ban dAx
T:Li san

Tii

san

ai chinh
di chlni

cua C6ng ty bao 960r tjan va cdc kloan tuong duong

tiin,

cec

kioan phai thu Ulich hang vd phai

rhu kMc, cac khoan cho vay, cac kloan dAu tu ngin h4n va dai hen. Tai thoi didd ghi nhan barl daq lali san tai chinh
duqc xdc dinl theo gie mla/chi phl phrt hann cong cac cli phi phrr sinh kliic lidn quan 4Ic ddp d& viec mua, Ph6t
hanh tAi san tai chinh d6.

5'l

Nq phai tra tii chin!
No phei ira tai chinh cia Tap doan EA.PACO bao gdm c6c kioan vay, c6c khoan phai tra ngudi b6n va phai tra
kl6c, chi phi phai tra. Tai thtn di6n
6r En dau c6c kloar nq phai trA tai chinl duqc x6c dinl theo gin ph6t

ghi

h,inh cone

cic chi ptu pbar sidr

l;ta tf!sau

ghL nhan

HiCn tai chua c6

..\
jl\

Li€n quaa

4rc rjdp

ddD

viic pkir blnl nq ph"i r.i r.i r hinh do.

'- /':

I

Dal aau

cic quy diln vd d6nl gi6 lai

cdDe qr iei

cbirl

sau ghi nhan ban dau.

2.8. Tian vA-ctc Ltroin tuoag duong tian

Ti.itr va c6c kloan tuong duong riCn bao gdm tidn mEt tai qut, tian gui ngan hang, c6c kholn diu tu ngin h4n co
ihdi gian ddo han kh6ng qua ba (03) thans, c6 tinl thanh khoan cao, c6 khA ntug chuyen d6i d6 dang thdfi cac
luqng tian )dc d!n! va khdng c6 nhiau rui ro trong chuy6n ddi tlanh dAn.
2.9. Crc

khoin ph;i thu

finh biy ffd

B60 cao tai chinl theo gi6 tsi ghi s6 cec kloan Phai thu khAch haLng vd phai
phdng
duo. c UP cho cac khoan ng phai thu ki6 ddi.
xhu khec sau khi tri! di cac kloan dU
CAc khoan

phai thu duoic

D.u phdng ng

phai thu kh6 ddi dugc lr'ich hp cho tnrlg kloan phai thu Id6 d6i can crl vao tu6i nq qua h4n cia c6c

ktroan nq hoic drr kiiitr

mfc 6n thdt

c6 th,! xay ra.

q
2.10. Halng tain kho

tinl theo gi6 giic. Truoq hqp gi6 E thuan c6 tha thtrc hien duq c thAp hor gie giic tll hang tdn
klo dLro:ctlnh theo gieti fiuen c6 th6 thgrhjen duqc. Gi6 gi5c hang tdn kho bao gdrn chi phi nua' chj phi cbd biin
ra cac chi phi ii6n quan fuc d6p klec phal sift d6 c6 duqc hang t6n kho d dia di6m va @ng thai hien rai.
Haig tdn kho

ci6

ti

duo. c

hang idn

kio

duqc xac dinl theo Phuong phiip binh quan giaquyAn th6ng

Phucng ph6p xac dinh gi6

tri

san pham dd dang:

chi phi
18

san

xrlit kinl doanl dd dang duo. c

tAp hqp theo chi pbl

)t
)/
?

\l


c6ng iy C6 phin Tap doAn ILc.PACO
Dja chi: Tans 5 + 6 KhaDI HOi, Quan Ns6 QuyBn, TP. Hai Phdns

n.m

tii

Bro cio erichinh hAp nh; t
nsi) I l/12/2013

chinh ket thuc

ph.r sinl rbuc Id cho rDng gidi do?n san xJit Eoog da) cbL)dD.
Hang ldn kho drioj h?ch torn theo phumg phdp ke khai thu0ng xuyCn.
lJLr pboog gl,ir.1 gla l2ng ton kno dugc Ap \ao UCr olem cuol nam la so
lon noo glatrt $uan co me Intrc brsD oLrqc,

2.11. TAi sen c6 dlnh vn khAu hao

ti'i

cbefi

lqcb giua gla goc cua bang ron kno

san c6 dlnh

bux troJ), ral sa! co d_nn \o brfi olrqc g$ on4o ueo grd goc, lrongqLamnnsuoung,wsaoco
tai
san c6 dinl v6 llnl duorc ghi Dndn fteo nguydn girL, hao xoon lui kE va gia b.i cdn lai.
dinl htu hinn,
I

iir sa! co

alln_b

did rlud tai chinh duqc ghi tr-bqn oguyCn gia theo gi6 !i hqp ly hoac gia d lien t4i cua l$oan thtu{1lorn
ti€n thuc 6i thi6u Gh6ng bao gdm tiu€ GTGT) va cdc ch phi t-uc tjdp phdt sinh ban diu li6n quan d6n TscD thu€
rei ch'dr. Troog qu rini .li dtmg. laj satr c6 di!-h ftLre lai chitrl duqc Bhi rban Lneo nguy€n gia hao mbn lut kc va
gie d cdn 1qi.
Tad san c6

Kbiu hao duqc rrich Iheo pbus.gpbrp duongth;,ns.
- N ha cda" v4t Kre! lnrc

-

Itoi

gian khjubao duqc u6c u!tr

nlusau
05 - 25 ndm

Mey m6c, thi6t bi

05 - 07 ndm

PhBcng tien van lai

06 - 10 nIn1

l nrer 0l

03-05 n n

vznpnong

20 nem

Quyen sn dlrng dit c6 thi'i han

chlil

duqc uch kl6u hao lhu TSCD cria Tap doar HAPACO. D,5i voi TSCD thue tai chirh kh6ng
chic chin se duqc rnua lai tht sc duo. c ttul tsich lddu hao theo thiri h4n thuC kni thdi han thuC ngan lon tldi gian srl
TSCD thue tai
d\rng

htu ich.

//:
:/

g\

I

PACO dathrcljqntlay d6j chinb srch k6 rodn d6i v6i di srn c6 djnh va khAu hao
TSCD theo huong dan Bi Th6ng tu s6 45/2013,rm-BTC ngay 2sl4D013 cna BO Tai chift hu6ng dar chi: d9 quan
li, sn qlllg va tlJch khiu hao TSCD, cu th,5 llu sau:
Nguycn gie i6i thi6u cta tai san cii djll tang tt 10 trieu ddng l€n 30 trieu ddng. D6i v6i $nns tai sa! c(i dinl
con lai duo. c diiu chinh sang Chi phi Fa tnrdc dai h?n vA
bu6c dey ki6ng th6a man diau kien ney ihj gia

Tn th,ing 62013, Tap doar]

-

fi

pbdx bd tao chj phi sao

2,12. Cnc knoen ddu
C6c klqan dau

ir

tudli

xu.I kjnb

doanb troDg Lh&i h?n

I

n-Im tai

cbitrl

h?n khdc

rai chjn! dai han khec

qi thoi di6m b6o cAo, n6u:

-

Kj

-

nua khoar diu tu d6 duqc coi h "tuong duong dAn";
C6 n\di h4n thu hdi viiD du6i I nala ho4c trory 1 chu ry kinl doaDl dugc phan 1o4i h tai san ngin ban;
C6 tldi h4n thu hdi v6n t€n I nam hoic hon 1 chu kt kiD.h doafi duqc phan loai la Ai san dai hall.

phi6u, tin phi6u kno b?c, tibn

gti

ngan hang c6 thdi han thu h6i holc deo h?n ur6ng que 3 tlang kd tu ogay

duqc bp rao tboi d;em cuiii nlm l) s6 cb€Dl lecb gita gil g6c cia ciic khoao d;u tu duqc
hach rodn tCn s6 k6 toan ltu ho:1 gi6 tri thi tui'ne hoAc ei6 tri hqp li cna chung tai ihi'i di6ln lap dv phdng.
D6i ! di cdc L:hoan diu ru chdng knoan: #u chung kho6a de duqc niCm y6t rht gi6 tri thi truimg duo. c tinn theo
gi6 giao dich binh quen t4i ryay dch Ep d[ phdng tr€n Sd Giao dich Chrlng khoatr He Noi (H\X) hoEc gia
ddng cta tai trgay trlch bp drr phdtrg tren sd Giao dich Chfng klo6n TIlaDh ph6 Hd Chi MinI (xosE); o.iu
Du phong giam g;d d;u

u

-

thi gi6 ti thi tudng duqc xac dinh theo gi6 giao
quan b€n thi fudag giao d:ch crh cAc c6ng ry d?i chtng chua Diem y6t (lPcom) tei ngay bp du

dich
phdng ho4c gia ll'ung bioh tren co sd giA giao dich duqc flrng c6p r6i di6u boi ba c6ng ty chlmg ktroar tei tboi
chlng khoen chua dugc tricn y6t trcn thi Euorg

chnr1g kho6n

bi

19

ti
!r

a
A

;


C6trg ry C6 phitr TAp doan

HAPACO

860 cio tni chinh hqp nhrt

Pi?i

a-- t t

t-

6 xac dinh duqc gi6 thi trdng cia ching klodn thi Tap doan
HAPACO kh6ng trich 4p dq phdng giam gie chulg klorn. D6i voi chung khodn niem y6t bi liy giao dich,
ngrmg giao dich ke tL ngay giao dich thrl sau ro di rli gja H tlj tuong la sid b-i ,d sdch tai ngey hp bang can

-

a".

ttar-*r*

D6i v,n c6c;oan diu tu dai haD vAo td chlc kini t6 khac: mrtc tich Fp drr ph6ns duqc xAc dinn
cro tai ciinh t?i thli di6m trich bp drr phbng cta t6 chric kinh t6 khrc.

du.3 vdo bao

2.13. Chi phi di vay

Chi phl di vay duqc ghi nian vio chi plrl san x-urit, kinl doanh trong lci khi ph6t sinl, tri! chi phi di vay li6n quan
vao sia Ei cna tai san d6 (duo. c v6n ho6)
uu.c tiip d6n viQc diu tu xay dung hoAc san xuft tni san dd dalg duqc
khi c6 dn c6c diau kien quy dbl tong Chuin msc K6 to6n Viet Nan s6 16 "chi pht di val'.

d

Chi ph{ di vay li€n quaa rruc ti6p d6tr viec dAu tu xay dlnlg hoAc san r-urlt tai sAn dd dang cdn c6 thdi gian dn dai
(hen 12 thdlg) de c6 the dua vao st dung theo muc alich dini trudc ho4c ban thi duqc tinh vdo gia d cta ai san d6
(duqc v6n hoa), bao edn c6c knoan Ei tian vay, phan b6 cac kloan chi6t khriu hoac phr,l troi khi phAt hAnn tliii
phi6u, c6c khoea chi phi phrr ph6t sinh licn quan toi qu6
2.14. Chi

tlnh hm thi tuc vay.

pli tri tru6c

CAc chi phi

td trudc chl lien

doaDl duqc ehi nh4n ld chi phi

quan d6n chi phl san xu6t
11'a

kinl

doanh cria mot nam

tii chinl ho4c not

chu

k'

kinn

tru6c ngAn han vn duqc tinh vio chi phl san xu6t kinh doanh trong nam tdi chi'rh

C6c chi phi da phat sinh hong ndm tai chlnh nhung lietr quao diin k6t qu.i hoet dong san ralit }dnl doadr cna nhidu
nien dO kd todn duqc hach torn vao chi pbl td rudc dai han de phan bd dan vao k6t qua ho4t dong kilh doanl

tong

cic

en dO

k,i -oln

sar.

t4! -

dft

vao do,.li
lt. Chi phJ td Exdc duqc phnn :rt
"i
..r\].:-'

va phi-o b6 chi pbl ira trudc dai han vao cbi phi san xuit kinh doann timg
tinl cndt, nLrc dp timg toai chi phl dA cho'tr phuolg phdp va d€u thtc ph6n b6 hqp
b6 d"n vao chi plx st! ru.ir kinh dodh theo pbuorlg pbdp dui'ng

vigc

lh;g

2.1s. Chi

,,r.4

kt

hach toa! duo. c car cli

phiphnitre


cac khoan chi ph{ thuc t6 chLra ph6t sini nhL'ng duqc trich rudc vdo chi phl san xu6t kinn doanh tong ki dC dam
bao khi chi phi phat stul tfuc 16 kt6ng gay dot bi6n cho chi phi san xu6! kitrh doanh ten co sd dam bao ,guyCn tic
pht h9p gita doanh thu va chi phi. Khi cAc chi phi d6 ph6t sit4 n6u c6 chCnh lech v6i s,5 da tich, k6 todn den lann
ghi bo

"ung

hoac

sli gi:m cl'i phi rvorg

i-og voi phin ch€n-b lecb

2.16, V6n chri sd hifir

v6n diu tu

crta

chi

sd

hilu duorc gbi nlatr theo sii v6n thlrc g6p cia chri sd hilu
5j

rh4ng du vi|n c6 phdn duqc ghi Dlan theo sii chefi lech L6o hotr/boac obd hor gina gia tbuc t.i phet hanh va menh
gia c6 pni6u tni pUt hnnl cd pbi6u dn dA!, phAl hdnh b6 sung ho4c t6i phat hanl c6 phii5u qug Chi phi trqc lidp
ticn quan d6n vicc phat hanh b6 suag c6 phi6r: hofc Lii ph6t hdLnh c6 phi6u qu! duqc ghi giam Tlsng du 16r c6
ph6n.

IA

))
.c

c6 phi6u qu! h c6 phi6u do Tap doam EAPAco phdt hanh va sa! d6 ml]a lei. C6 phii5u qui duqc ghi n}1n theo giri
q thqc tC va tllnh bay tren Bang Can diii ke toan la not kloan ghi gidln v6n chri sd htu. Tap doan HAPACO kn6ng
ghi nlan cAc kloan hi 05) kli mua, ban, pMt hdnl hoic hny c6 phieu qui.

20


C6ng ty C6 phin Tap doAn ILdPACO
Dia chi: Tdng j - 6 Kh6nh HOi, euan Ng6 euy;n. Tp. Hai

B5o 16o rni chloh hq? oh;t
nem Ui cbinb kdt thtc rsiy J1i l2l20tJ

Lqi inuan sau thud chua phan ph6i ld s6 lqi nhan hl c6c ho?r d6ng crla doaDh nghiep sau khi trt (-) c6c kAoan diau

chinh do ap dung hdi ti5 thay d6i chid sech k6 toAn va diiu cbinl hdi t6 sai s6r trans y6u cna c6c nam t1r6c. Lqi
nhan sau thu6 chua phan ph6i c6 th6 duo. c chia cho cac nlA d6u tu dua tr€n E' lC g6p v6n sau kli dudc Dqi h6i c6
d6ng phe duyet va sau kAi da trich

hp

cac

qui

rheo Diau Ie Tap doan HAPACO vd cac quy

di

cna phap har

Vier

NanC6 tl1c phei tse cho cdc c6 d6ng alugc ghi
IIA.PACO sau

fiatr h knoar phai trd tiong Bang

kli

c6 th6ng bAo chia c6 tLlc cia H6i ddng euan
quyCn nhen c6 hic cua Trung tar]I Luu hi chAng kno6n ViCt Nam.

r.1/, usc ngnrep rq
\u

Can diti k6 toan cia TAp doin
Tnp doan HAPACO vd Th6ng bao ngdy chiir

fi

DaDg ngo?r te

sinn bing cdc dcm vi tiin tQ khric voi dotr v!dan re k6 roan cua Tep doaD r.rApACO OND) duoc
gia giao dich vao ngAy ph6t sinh nghiep \,'ll' Tai rydy k6t rhtc nim, cAc khoan louc dan !e (tian
mit, ti6n gui, tiin dang chuyen, no phei thq nq phai tie kl6ng bao g6m c6c kioAn Nguiri mua tng rru6c ve ilng
tudc cho ngudi ban, Doanl thu nhan hrdc) c6 g6c ngoai 16 duoc d.inn gid tai theo ri gi6 nrua veo cna ngan hang
thuong mai noi Tap doan H,{PACO md rai khoan c6tre bii tai thdi di6m hp BAo cAo tai chl,:r,h. Tft ce crc khoan
chanl bch rj gi6 thEc t6 pM! sbl trons nam vd ch€nt tCch do &r'h gi6 rai s6 du c"ic knoAn nluc tiAn 16 c6
ngoai
C6c nehi€p

ph,4t

hach torn theo

ti

e6c

4 cu6i nel]r duoc
2.18. Chi

hach todn vao k& quA hoet d6ng kinh doanh cua nAm

Ai cbftn.

nhin doanh thu

Doahh lhu bAn haas

Doan! thu ben hlng duoc ghi fian khi ddng thiri rhda mAn c6c diCu kien sau:
PhAn ldn rui ro va loi ich gan ldn v6i quyan sd htu san phim ho& hdog h6a da duoc chuy& giao cho ngubi

-

mua;

-

TAp doan HAPACO

ki6ng cdn nim git quyir quar

li

h,ing h6a

nlu trguoi

sd

bru hing t6a hoac

quyAn ki€m

so6t hang h6a;

'
-

Doann rhu drqc xdc

dinj ruorg d6i chic cbin;

Tap doan HAPACO dA thu duo. c hoqc sg rhu duorc Iqi fch

kinl

16

tir giao dich brn hane;

xdc dint duoc cl'iphi l.eo qua! ddn gido dicb ban harg.

I

Daanh thu cung cdp dichvv

r6p dich M! duoc ghi nhAD kli ke! qua cia giao dich dd duoc x6c dinh mot cach ddag th cay.
Trudng hqp viec cung cap dich ru ]i€n quan d6n nhiiu ki thi doanh rhu duoc ghi nha! Uong k' rheo k6r qua phio
c6ng viec dl holn lbanh !?o ngay l;p B,ing can d6; kd roan crid kj, do. Ktit qul cj.r giao dich cung cjp dicb m d-roj
Doanh thu cung

I

xac crnn Knr Inoa fnan cac oLeuKiqn sau:

I

I

-

Doanl tbu oLQc xdc dinl ruone d6j chic chi4
c6 khe neng thu aluoc loi ich kinn t6 tu giao dich cung c6p dirh vrl d6;
Xric db} duqcpbin cdng viec de hoa! tbdDn v;o nsat Up Bdne car d6i ka
Xdc dinh duqc chi phi phat

sinl cho giao dich va chi phi

dC

boan

to.;;

thanl eiao dich cung

cdp dich vl,l d6.

:.,
Pbe! cdng viec cung cap dich ,,u da hoan thinh dugc x6c dinl theo phuong pMp deri gi6 c6ng vi6c hoatr ttinh.
Daanh thu hoat d6kg

fii

i\

chinh

Doanl tllu phet sinh ti! tiin lai, tian bad quyAn, cd tuc, Loi ntruan duoc chia va cAc khoaD doant thu hoat d6ng tai
clfnl kl6c duqc ghi nlan k.hi th6a min ddng thid hai (2) didu kiCn sau:
- C6 kha ning thu duoc lqi ich kinn t6 tir giao d:ch d6;

-

Doanh thu dugc xdc

dinl tuong d6i chic chan.

2l

o
2


HAPACO

C6trs ty C6 phin Tip donn
oja it'i: raog s + e
HOi,

riu'

Phdtrg

QuAn Ng6 QuyCn, T?. Hai

Bdo cdo
ndm

tii chifi

tii

chfnh h9?

nhit

k6t thnc nsay 31/12l20i3

*., ,r *"
"r
lo-i nhuan tu viec g6p viin.
2.19. Ghi nhAn chi

phitii

Cec kloan chi phl duo. c

-

ghi

Chi phi hoEc cac khoal

Lhi

pnL or vay

c6c khoen

16

chinh

in vio chi phi tni chlnh gdn:

16

licn quan ddn c6c hoat dong diu tu tdi cbinh;

vonl

do thay d6i

tt

gi6 hiii do6i cua cac nghiep vu phet

sinl li€n qlan

ddn ngo?i tC;

Dlr ph6ng gian gi6 diu tu chri1g kno6n.

C6c kno,in

ftn

duqc ghi nlan theo t6ng s6 phet sinh tong

k', kl6ng

bn trir v6i

doafi thu ho?t

dong tdi

chitrl

2.20, Crc krloin ihu6

!hu6 vA cAc khoan thuii phii nQp cho nEm hien haft va cAc na,m tudc duo. c xdc dbl bing sii tiin ag kidn
phai nop cho (ho!c duqc thu ditn) cs quatrthue, dga tl6d c6c mfc ihu6 sudt va cac luai thuii co hieu lltc ddn Dgny

Tai

san

kil

rhnc

kt tin!

rhui5 ndm.

Tai C6ng ty TNHH HAPACO D6ng Bic - Cdng ty con crb Tap doatr HAPACO: Theo Gi6v chlmg nnen ux dai d:u
ru s6 02l20o3,,uDDTruB treay 09/01/2003 cna UBND thh Hda Binh: c6ng ty duqc hucmg thud sudt uu dai thud
TNDN le 10% tong thdi han 15 nam; C6ng ty duqc niEn thuii TI'DN trong 04 nan va giam 50% s6 thu6 phai nop
r'ong 09 nim ti6p rheo. Nem 2013 Ia ntur1 iha 10 C6Dg !y 6p dlng nric thu6 su6t xhu€ TNDN ld 10% vi li nam tht
06 C6ng ty due-c eiem

i0%

si5

tu€

pnui

"6p.

\

u,/,.:i,n
il

.1,'--

I

.;$*

x
I

t
22


IT4.PACO

C6ng ty C6 phin Tip donn
Dia;i: TAr1g5-l 6 KLAnn HOi, QuAaNe6 Quyin, T?. Hai
3.

Phdng

Bno cto ii'i chinh h9'p nh;t
n:n iai clinh kiStth cngay31/122013

TItN
3|\2/20L3
\4.ID

Tibn

2;13'.7.666950

Dtrdt

t reo grn Dgan trarg

4.

o1la1Do13

VND
4.433

.51',7

.410

55.140.19i.383

t8 013.203.598

57.877.858.333

22.446.'721.t08

cAc KIOAN DAU TU Tfu CHiNE NGiN HAN

c tuag Kboar oau

Diu tu ngin hcn

-

nJ

r thang
tcJ
tte
Lho Longty co phan^cr fiflq sa r) ray
Cha C6ng t, Cij phan TMD\/ )]tK Hdi Ddns wy
Diu tv nein hqn k"kdc
hqh tPh

IND

}ND
t.010.584.924

326.415.000.000

45.884.581.917

315.615.044.040

32.865.540.040
3.400.440.040

r0 400 400.040

19.081.917

(86.219.s24)

(939.369.124)

3:6.432.365.400

46.0t5-197 .717

3Vt2n0l3

0110tD013

\ND

\4.{D

cAc IGOAN PE,iI THU NG-{N H4N ICIAC

140.850.685.933
1,10.953.620.981

Chi ti6t c6c khoa! phai thu kh6c tai thsi di6m 3ll12l2013

tiAn gui

i/

Phai thu khac vC tiaD chi hO c6ng ty vdn Ban - Lno

[I

]

lhai thu kiac

\t'ID

VI.ID
1.028.804.8J2

tl.610.637

1.499 .293.331

44.115 .77 4.238

39.354 .491 .914

.145

.821

18.940.485.871

1.148.612.099
19

.t87 .r'7 4.135

18.297.510.000
500.000_000

cai

65.054.88i.000
4

.425.9 t9.514

140.850.68s.933

(r)theo

rsr.900.060.593

500.000.000
9

fi

6.322.463

0l /01t2013

Phai thu cia ce nhan

Hqp ddng hgp tic dau

.8',7

3|rzD\l3

5 .2',73

c6 phan DAu tu HAFINCo
Phai thu c6rg nq tir chuyen nlugng v6n
Phai thu cdng

t:1

sau:

1.5

c6ng ty c6 phAn Det Inay Halaco

hi

nlu

1.028:804.852

?lai thr c6ng ry Clt6 bi6n l-am sA{ Hdciang
c6ng ry c6 phAn TMDV xNK Hai Ddng
Phai rhu

23.738.530

102.935.048

lhai thu tian BII)GI, BHYT
Phai thu kh6c [*]

fl

10.aaq.a00.00a

800.a00.a00

DElhonggram gia oau Iu ngaD nBn

5.

01/01D013

103.584924

ngan tran

1S6c

gvt co

3t/12/20t3

.67

1

329.432

50.000.000.000
11.189.100.241

757.a76.322.063

- Kintr doa!! s6 30.62012,4ITDT ngdy 30/062012 va Phu luc Hqp ding hgp tric
kiildoa;601I]DDT-PL01ngay01/072013gitac6ngtycdphAnTapdoanH.{PAcovac6ngryc6phinDau
ru HAFINCo thi Tap doan Il{PACo chuydn cho C6ng ty c6 phan Ddu tu HAFINCO cung ha? r6c diu tu i6i da 1n
th6a thuan. Theo dd, hai ben quyiit todn k6t
1 00 ri ddng dC thqc LiCn hqp t6c dau tu vao Dluc dich hqp tiic do hai ben
Hqp ddng Hgp tdc Ddu hr

-l)
^'.iN$\

14,

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,


ILA.PACO

(

6ne ry C6 phin Tip do?ro
Dia chi:
; 5 + 6 Kidil HOi, Quatr Ned Quyaia T?. Hdi

T

Phdns

n,m tdi

Bdo cdo liricbitrh hop rhiir
k6t thiic ngny 3Ul2/2013

clinl

Diu tu rL{FINCO phei chiu trach nhien 100% vC kloan vi5n bi thua 16 va hoan thAnh mei nslia \T ai chiri
lhd nu6c, d6i tac va khach hang. T?i thdi di6m 31/1?D013, Tip doan IIAPACO da chuydn cho diii tric
tong Hq? ddng Hgp tdc Eau iu - Kinl doaDl sii tian h 65.054.885.000 ddng.

phen

li6D quatr di:n

6.

IL\NG TON }AIO

Hlng mua

dal1g

di duing

lND

\.1{D

24.19t.',l92.321

c!, dlng cq
phi
san xui! kjnl doanl dd dang
Chi

1.3

C6ng

ph.in

Hang hoa
Hdng grd di ban

Dq phdng si6n1 gi6 h)ng tdn kho

7.

01/01/2013

1.300.152.278

Nguy€n teu, vat IiCu

Thaah

31/t212013

rs.2t6.10t

20 332.',722.O81
1

.495

.U4.221

10.836.465.550

8.211.665.007

61.832.8n.075

56.110.755.017

134.128.413

169.681.3?6

i.486.268.i55
(r8'7.292.24r)

5.558.537.578

101.509.542.252

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24