Báo cáo tài chính công ty mẹ quý 3 năm 2012 - Công ty Cổ phần Tập đoàn Hapaco

CONG TY CO PHA\ TAP DOAN HAPACO
TAng 5+6 tda nhd Khdnh HOi, quan NgO Quyan, FIai

86o cdo

Phdng

tii

chinh

Qui 3 ndm 2012

BANG CAN EOI KE TOAN
TAi ngiy 30 thing 09 nim 2012

Md
so

IOO A. TAI

30t09no12
VND

0 0tn0l2

164.492.572.932

160.403.693.046

Thuy6t

minh

TAI SAN
SAN NGAN HAN

ll0 I. Tidn vi cic khorin tuorg aluo'ng tian
lll l. Ti6n
1I2 2. Ciic khoan tuong ducilrg tian
120 |l. Cic khodn diu
)

tu tirichinh ngin h4n

|

Cric khoan

13l L

PhAi thu cha kh6ch hang

141 L

ta,n

366.039.412_

2.113.056.380

22.083.806.0s3

6.4s8.799.6s3

22.92t .t

7

11

.895

1,t0.620.068.529
1.572.55'7.196

132 2. Tra tru6a cho nguoi ban
135 3. Ciic khodn phaithu khac
139 4. DU phdng phii thu ngin han kh6 ddi (*)
140 IV. Hirng

10.913.056.380

(837.33s.842)

phii thu ngin h4n

130 III.

366.039.112

8.800.000.000

I lrau nr nsan han
129 2. Dy phdng gidm gi6 dau tu ngan hen (*)
|

VND

18.350.208.371

12t.937.466.396
(

.22t.141.895

(7 62.3

42.242)

140.2lt.209 .203
1.572.568.916
7

.003

t32.87

5

.40t .45',7
.402.264

1.240.163.434)

(1.240.163.434)

1.422.658.938

2.820.621.810

kho

Hing tdn kho

150 V. Tiri sin ngin hqn khic
l)I L Ll',rr plr Ifa trudc ngan nqn
152 2. Thu6 GTGT duqc kh6u trn
154 3. Thu6 vd cdc khoin khiic phai thu Nhd nudc
158 4. Tdi sdn ngin h4n kh6c

56.608.27 6

82.544.901

65.91I

1

.379 .602.608

1.340.048.126

I

.384.4t6.926

451

.t 48.229 .494

2OO B. TAI SAN DAI HAN

468.,128.873.881

220 II. Tni san cii dinh

r03.206.360.989

89.266.308.393

512.217.786

60t.436.523

221 l.
222 - NguyAn gid
223 - GiA n hao ndn tui kii (*)
230 2. Chi phixdy dr1ng co ban dd dang
Tdi sdn c6 dinh hnu hinh

250 IV. Cfc kho6n

251 L

aleu

tu

tii

261

chinh dii h?n

Diu tu vdo c6ng ty con

270

sAn ddi han

1. Chi phitra trudc

TONG CONG TAI SAN

02.694.143 .203

88.664.871.870

.- 364.48s.317.244

366.662.344.624

.425.456.18'7

247.425.456.18',1

24'7

124 .',7 45

.504.504

25.831.461 .523

khrc
ddi han

829.598.636

(228.162.U3)

t

252 2. Ddu tu vdo cOng ty li€n kiit, lidn doanh
258 3. DAu tu ddi han khdc
259 4. Du phdng giam gid diu tu tdi chinh ddi han(*)
260 V. Tii

829.598.636

(3t7.380.854)

l0

r22.',l 45 .504 .504
25 .862.251

.523

(33.5r7.r04.970)

(29.370.86'7 .590)

737.195.648

L219 .516.411

'r37.r95.618

l'219 .51 6.4',1',|

632.921.446.813

617.s51.922.510


CONG TY

Bio

C6 PHAN TAP DOAN HAPACO

Tdng 5+6 tda nhd Khrinh HOi, qu0n Ng6 Quydn, Hdi

Phdng

c6o

Quj

tli

chinh

3 nnm 2012

nANc cAxoor KE ToAN
TAi ngny 30 thdng 09 nim 2012
(ti6p th€o)
ME

3oo A.

Ng PHAr rR-A

3r0
3ll
312
313
ll4
315

316
319
323

Nq ngin hqn

2. Phai tra ngudi b6n
3. Ngudi mua tra tidn tru6c
4. Thue v,r cdc khoin phdi nop\hanuoc
5. Phaitrangudi lao dong
6. Chi phi phai tra
7. Cdc khoan phai tra, phai nop khac
9. Qui khen thuorg, phic lgi

330

tI. Nq dii h?n

334

1.

Vay vd ng ddi

336

2.

uu

338

3. Doanh thu chua

400

B.

I.
l.

410 l.
4ll l

Vay vd no ngin han

0!0ln0n

VND

VND

r25.850.542.909

117.162.960.413

83.45r.953.404

90.634.368.908

hqn

II

28.105.499.504
5.053.173.795
t

.459 .5'7

4

.62t

t2

673.899.347

t3

2.172.680.688

14

7 4.8\9

.093 .892

(966.399.968)

15

.7 59 .'7

16

V6n ddu tu cia chir so huu

3

.2'7

252.59

5

.22'.1

2.57 6.169.232

52.855.615.451
(966.399 .968)
26.528.s91.s0s

42.001.688.000

26.001.690.000

396.901.505

396.901.505

s07.070.903.904

500.388.962.127

s07.070.903.904

500.388.962.127

280.752.610.000

244 .362.290 .000

168.169.438.671

204 .559

(4.570.790.000)

44 .27

420 7. Loi nhu{n sau thud chua phnn phrii

13.920.003.569

1'598.932

4.s28.042.'132

632.921.446.813

.'7

44 .27 |

.',7

Vi

7

.093 .313

.544

617.551.922.54[

Xuen Cuamg
A6

48.248

.598.932

TOng Gi6m d6c

Hai Phdng, ned'

I

4.528.042.',|32

U$ruil---Bi Minh

58.6',7

(4.570.790.000)
| 44

TONG CQNC NCUON V6N

K6 todn truong

6

660.97

!12.398.589.sos

4t6 4. Chenh lech qi sia h6i doai
4t'/ 5. Quy daiu tu phat tricn
418 6. Quy du phdng tdi chinh

Truong

12

130.000.000

VdN cHfI sd HTiU

sOhfiu

.633

1.516.156.4'74

thuc hien

412 2. Thdng du vt5n c6 phin
414 3. CO phii5u qu] (*)

410

5

239.93t.029

pnonS Ir0 cap mat vrec lam

Vtin chrl

30/09120t2

Thuy6t
minh

NGIION VON

SO

thdng I I ndm 2Al2


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Bio

CONC TY CO PHAN TAP EOAN HAPACO

TAng 5+6 tda nhd Khrinh HOi, qu4n Ng6 Quydn, Hdi

Phdng

c6o

Quj

3

tii

chinh

nim 2012

BAo CAo LTIU CHUYEN TIEN TE
(Theo

phrong phrip ginn fi€p)
Quy 3 nnm 2012

M5
so

ThuyGt
minh

cHi TITU

I.
01 L
2.

.

Tn 0l/01/2012

Luu chuydn tidn ti| hoat along kinh doanh
Lqi nhu,n ffirhc thud
DiAu chinh cho ctic khodn

l0

Ting, gidm hdng ton kho

Il

Ting, gidm c6c khoan phAi tra (khong

4 .22],
( 13

I

.230 .980

.642.032.3 46)

I

14.845 .320.97

I

(17.694.304.t52)
684.540.505

(1.16?.977.55r)

499.0t0.154

2.005.979.160

(18.97 6.960 .224)

.232.304.660

.644.672

(34.s78. r 10.s89)

456.444.204

(325.300.3 81)

20 .86s

(1.554.249.31r)

ren lar varv da tra

Ti0n chi khiic cho hoat dOng kinh doanh

20

Ltu

(63.000.000)

tiin thui:n tk hoqt d1ng

kinh

II. Luu chuy6n tidn til ho4t tlQng tliu tu
21 L Tidn chi d6 mua s5m, xdy drng TSCD vd c6c tai
sdn ddi han kh6c

23 3.

'77 .968.',73

5

l6

chuydn

2.585.484.099
(2.086.473.94s)

1.336.915.053

TAng, giam chi phi tra trudc

l3

VND

89.218.13'7

kC lai vay
phdi tra, thu6 thu nhip doanh nghi€p phAi n6p)

t2

VND

6.826.690.025

d6i vdn hru d1hg
Tdng, giim c6c khodn phdi thu

01/0U2011 .t6n
30/09/2011

(7.994.667.s76)

KhAu hao tdi san cO dinh
OZ

Cdc kioan dlr phdng
03
Lar! lo trr hoat cgng oau tu
u)
Chiphi l6ivay
06
08 3. Lqi nhu|n tu hoqt dqng kinh doanh ttrdc thay
09

d6n T

30t09D012

Tidn chi cho vay, mua c6c c6ng cq ng cira don vi

(.t
(

20.605.841.174

(48.2r2.0s6.380)

4.029 .27 | .333)

(t8.'136.47'7 .'73s)

(250.000.000)

15.700.000.000)

kh6c
24

4.

ridn thu hdi cho vay, b6n lai cilc c6ng cu no cta
don vi khiic

(2.000.000.000)

5.

TiAn chi ddu tu g6p v6n vdo don vj kh6c

26

6.

Tien rhu h6i ddu tu gop r dn r iro don vi khdc

27

'7.

Tidn thu ldi cho vay, c6 tuc vd loi nhuAn duoc chia

25

40

43 .427

.500.000

17.694.304.t52
31.610.826.417

17.999.998.000

21.001.690.000

Tidn chi trd ng gtic vay

(30. 105.499.504)

(2.395.123.500)

Lttu chuyin tiin thudn tir hogt dQng tdi chinh

(12.10s.s0r.s04)

18.606.566.500

tii

diu

t

t

chinh

3. Tidn vay ngin han, ddi hqn nh{n dugc
4.

10.524.500.000)

12.65 | .099 .357

tir ho{tt atQng

t. Luu chuy6n tidn tir ho4t ilQng

33
34

(

(19.047.381.976)

Lru chuyin tiin lhuin

30,

30.790.000


cONc rY cO PHAN TAP DoAN HAPAco

86o cio

Tang 5+6 tda nhd Kh6nh HOi, quan Ngd Quyan, Hai

Phdng

Qui

tii

chinh

3 ndm 2012

BAo cAo

LU^U CHUYEN TIEN TE
lTheo phrong phrip girin tiipt
Qui

MA
so

6l

3

nim

2012

Thuytit
minh

CHI TIEU

Lul

chuy6n tiAn thudn trong

Tidn

vi

ki

tuong tluorg tidn rliu

- Tn 0U0l/2012

ki

vi

tuong tluong ti6n cu6i

0t/0U20ll

VND

VND

25.33 8

2.266.1t4

366.039.412

5,682.342.787

-\;'2'

l\FrA*1C.4'

'\u==-iiD
Trudng Bi Minh

Vi Xuin

K6 todn truong

Tdng Gidm d6c

2.005.336.s37
3.67 4.1 40.136

t
tr''

d6n

30t09D0tt

10.9r3.0s6.380

Anh hLrong cua ihay doi ty gid hoi do;i qu) doi

Tidn

Trlr

(10.547.042.306)

ngoai t€

70

d6n

30/09t2012

Cudng

Hai Plldng, ngdy A6 thdng I I ndn 2012


C6NC TY CO PHAN TAP DOAN

HAPACO

Phong

860

Tdng 5+6 tda nhd Khdnh HOi, quan Ngo Qu) en, Hai

nAN
. oAc

tii

ChiNh

Qui 3 nAm 2012

ruuvnT MrNH nAo cAo rar cuiNn
3 nnm 2012

Quj

r

CEO

ortlr soAT DoNG DOANH

NGHrr.qp

Hioh thric sd hfiu viin
ty CO phAn Tdp dodn HAPACO la cong b co phin dLrgc thanh lap tai Hdi Phdng, viet Nam, ho?t ddns

kinh doanh trong linh vgc sAn xudt, thuong mai, diu tu tdi chinh.
COng

Tru so chinh cia COng ty tair TAng 5+6 lda nhd Khanh HOi, quan NgO Quyan. Hai Phong.

V6n didu l€ theo dnng

ki

kinh doanh crla C6ng ty ld: 500.002.510.000 VND. Tuorg duong 50.000.251 cd
VND.

phdn, nrQnh gid mQt cd phAn ld 10.000

Cic

alon

vlthinh

vi€n:

Ten don vi

Dia chi

-

CN c6ne ry C6 phdn Hapaco tai

-

Nhd m6y gidy Hdi Phdng

Cic

HdNOi

56462MinhKhai -ltdNQi
Xd D4i

l]in,

huyQn

An Duong, Hai Phdng

cdng ty con:

Ton alon vi

Dia chi

-

5644lA-TdnDfcThfng-HdiPhdng

Au
Cdng ty Cd phdn Hapaco YCn Son
Cdngty C6 phAn Hapaco D6ng Blc

C6ng ty CO phdn HAi Ha
C6ng ty C6 phdn Hapaco H.P.P
COng ty '|NHH Hapaco Phuong DOng
c6ng ry cP TMDV Hai Phdng
C6ng ty C6 phdn Hapaco Hdi

56o38Di$nBidn-MinhTan-YCnBii
XaVanMai -Mai Chau -HdaBinh
Vinh Tuy - Bic Quang - Hd Giang

XADai Ban - An Duong - HAi Phdng
Sd 9 duong Cau

Binh - Hdi Phdng

56 I15 DiEn Bien Pht - HaiPhdng

Cric cdng ty li6n kiit:
TAn alox

-

vi

Dia chi

C6ng ty c6 phin Eiu tu Hafinco
COng

Sd 135 DiCn BiCn Pht - Hai Phdns

ty CP Khu COng nghiCp HAi

Phdng

Hai Phdng

Nginh ngha kinh doanh

.

fi
T6p

Theo Gi6y ddng kj kinh doanh si5 055591 do Sd K6 hoach Ddu tu thdnh ph6 uai thong crip ldn ddu ngdy
ngd]21 thang I I nam 2009, hoat dong kinh doanh cira
th6.ng 06 nAm lgggvddangk)i tha) doi ldnthu

ll

doiin'il

-

San xuAt bdt gidy vd giAy cric loai,
San

xuir. kinh doanh xang ddu

SAn xu6t vA

kinh doanh hing

Kinh doanh

vQn tai hdnh kh6ch

!

dQt

ar

sin phAm ch6 b.iiln tl lbh nOne
cdc san pham chung

cir

Lu

"-

A6

*u6, ttrAu;

driu mo:

may xuAt khAu;

thty, b6;

Kinh doanh b6t dQng san, x6y dgng vin phdng vir chung cu cho thu€;
Eau tu tdi chinh vd mua bdn chrtng khodn;

Kinh doanh dich vu kh6ch san, nhd hdng, du lich sinh th6ir

Dio

tqo ngudn nhdn lLrc;

Kinh doanh cdc sdn phim vd rhi6L bi mdy rn6c. \ al lu. ngul cn r iit li€u. hda chdr lhong lhuong:
Khai th6c dd, ciit, s6i, d6t sdt;

I
:


CONG TY CO PHAN TAP DOAN

HAPACO
Phong

B'O

Tdng 5+6 tda nhd Khdnh H0i, qudn Ngo Quyin. Hdi

-

CdO

Quj

tii

ChiNh

3 ndm 2012

Bdn budn gach xdy, ng6i, d6, cdt, sdi;

ln 6n: in

giil

rangmlxudr

nhd-p khdu:

Hoat dong cua cic benh vien.

2 . cHf DO VA cHiNH SACH KT TOAN AP DUNG T4I C6NG TY
Ki

k6 todn, alon vi tian tC sii dqng trong k6 to6n

Ki

k6 toan nam

cia Cong ty bit diu tn ngdy 01/01 \'a ketthuc \',io ngay 3lll2hdngnam.

Don vitidn te su dung trong ghi ch€p k.i todn ld ddng ViCt Nam (VND).

Chuin mgc

vi

Ch6 dO k5 todn dp dgng

Ch6 d6 kri ban dp dung
C6ng ty rip dqng Ch6 dQ K6 to6n doanh nghiqp ban hanh theo Qul ir dinh s6 15/2006/QD-BTC nedy 2013/2006
da duqc sua d6i. b6 sung theo quy dinh tai Thong tu 24412009 /TT-B'IC ngi\y 3l/1212009 cta 86 tluong BO Tdi
chinh.
I

uyin bd vi vtic tudn !hu Chudn mkc lui lodn va Ch; do

Ae ,aAn

\'r cic vin bin hudng dAn Chudn muc do Nhd nudc di
ban hanh. C6c b6o c6o tdi chinh duoc lap vd trinh bdy theo ding moi quy dinh cua tung chudn muc, thong tu
hu6ng d6n thgc hiQn chuan mqc vd Ch6 dO k6 todn hien hinh dang ap dung.
COng ty da ap dung cdc Chudn muc kd todn Viet Nam

Ilinh rklc l j todn dp d4ng
COng ty 6p dung hinh
COng cg

tii

thfc ki:

toAn Nhat

ky chung trcn mdy vi tinh.

chinh

Ghi nhQn ban ddu
Tdi sdn tdi chinh

Iai san t,ri chinh cia Tdp doam FTAPACO bao gom riin rir cij( Lhuan lLrorg ciLrog riin. cdc khoan phdi Lhu
khach hdng vd phai thu kh6c, cdc khodn cho \ a), cdc khoan ddu tLr ngin han va dai han. Tai thdi di6m ghi nhQn
ban ddu, tdi sdn tdi chinh duoc x6c dinh theo gi6 mutchi phi ph6t hdnh cQng a6c chi phi phdt sinh kh6c li€n
quan truc ti6p d6n viec mua, phat hdnh tdi san tdi chinh d6.
.\'o phai tra td; chinh

Nq phai tra tdi chinh cia Tap doAn HAPACO bao g6m cdc khoan vay, ciic khoan phai tra nguoi ban va phai tra
khAc, chi phi phai tla. Tai thdi didm ghi nhdn lin diiu. cic khoan no phAi ffa tdi chinh dugc x6c dinh theo gid
phAt hanh cong c6c chi phi phat sinh lidn quan trgc liep ddn ! iec phir ha.nh no phai tra tdi chinh d6.
Gi.i tti sau ghi nh\n ban d

.

u

Hien r?i chua c6 cAc qu) dinh

Tian

vi

vi

a

I

!
danh gid lai cdng cu Ldi chrnh sau ghi

cdc khoen tuong tluong

ti6n

.,

nhln ban

ddu.

:,

Tidn vd c6c khoan tuong duong tidn bao gdm ticn mAt tai quyr. tidn gfi ngdn hdng, c6c khoin diu tu ngin hln c6
thoi gian Llao han khdng quiiL 03 rhiiLng. cd tinh thdnh Lhoan cao. co khA nang chuldn d6i da dang lharnh cdc
luo. ng ti6n xdc dinh rd kh6ng c6 nhi€u riri ro trong chuyen ddi thanh tien.

Cdc khoen phai tho
CAc khoan phai thu dugc Lrinh ba) uen 860 ci,o

phii thu khdc

i

lai chinh

Lheo

gii

Lri

ghi sd cdc khorin phdi lhu khdch hirng \ir

sau khi tru di cac khoAn dg phdng duoc ldp cho c6c khodn ng phdi thu kh6 ddi,

DLr phbng ng phdi thu khd doi dugc lrich l;p cho tung Lhoan phai rhu kho ddi can cu \iro tuoi ng qud han cua
(dc Lhoin ng hoac du kidn muc ton rhit co rhe xdy ra.

;


CONG TY CO PHAN TAP DOAN HAPACO
Tang 5+6 tda nhd Khdnh HOi, qu4n Ngo Quy.;n. Hdi

Nguyon

tic ghi nhin vh kh:iu

hao

tii

86o c6o tiri chinh

Phong

Qui

3 ndm 2012

san cri dinh

lai san cd dinh hJu hinh. r,i sdn cd dlnh vo hinh duoc ghi nh;n lheo gid gdc. frong qud Lrinh su dung. Liri sdn
c6 dinh hnu hinh, Ldi sdn co dlnh vd hinh duoc ghi nhan theo nguy€n gi6, hao mdn luy k€ va gia tri cdn lai.
Khriu hao dLrqc trich theo phuqng phap duong rhing dqa lrdn rhoi gian
duoc uoc tinh nhu

sau:

-

hiu

dqng uoc tinh. Thoi gian khdu hao

'

Nhd cua, vQt ki€n trirc

05 - 25 ndm

Phuong tien van tai
Thi6t bi vnn phdng

06 - l0 nam
03 - 05 n[m

Crc khoen aliu tu

tii

chinh

C6c khodn dAu tu viro c6c c6ng ty con ma trong d6 Cdng i) n6m qulin kidm sorit dugc trinh bdy theo phuong
phdp gid edc. Ciic khodn phiLn phoi lqi nhuan md c6ng ty mq nhan dugc tir s6 lqi nhuQn liy k€ cia ciic cdng ty
con sau ngdy cOng ty me nim quyAn ki6m sodt dugc ghi vio ki:t qua hoat dong kinh doanh trong ki'cua cOng ty
me. Cric khodn phdn ph6i kh6c dugc xem nhu phAn thu hiii cua cdc khodn ddu tu vd duqc tru vio gidr tri diu tu.
cdc cong q lien kit m,i trong Jj Cong t' .o irnh huong ddng kd duoc lrinh bd) theo
phuong phdp gid g6c. Cdc khoan phdn phoi lqi nhu+n tr 50 loi nhudn thudn hil l€ cua cric cong q lien ker
'au
ngay deu tu dugc phdn b6 vdo k6l qud hoat d6ng kinh doanh trong k' cia COng fy. Cdc khoan phan ph6i khdc
duou rem nhu phin thu hoi cac kho.n diu tu vd duoc trLr r io gii rri dirL, tu.

Cic khoan d;u ru \iro

Ciic khoan diu ru rai chinh tai lhdi didm bao c;0, neu:

- (o rhqi han thu h6i hoic ddo han khong qJd 3 rhing ki lu nga) mua lhoan diu t$ dd duqc coi lir 'tuong

ducmg tidn";

-

C6 thdi han thu hOi vOn

dudi I ndm hodc trong I chu kj' kinh doanh dugc phan loai ld di

C6 thoi han thu hdi von tren

I

nam hoac hon I chu

kj

kinh doanh

duo. c

san ng6n h4n;

phdn 1o4i ld tdi sdn ddi h?n.

Drr phdng giam gid dau tu dugc IAp ldo thdi di€m cudi ki ld s6 chdnh l€ch giila gi6 g6c cia cdc khoan dau tu
duoc hach toiin tr€n s6 k6 todn l,rn hon gi:i tri thi truqng cua chung tai rhoi didm lip du phdng.

Chi phi

ali

vay

Chi phi di vay duo. c ghi nhan vAo chi phi sin xuit. kinh doanh trong kj khi phat sinh, tri chi phi di vay li€n
quan trgc tii5p diin vi€c diu tu xdy dpg hoac saLn xu6t ldi san do dang duo. c tinh vdo gia tri cia tdi san d6 (dugc
r on ho.i r khi cci du cric dieu kien qu) dinh trong Chuin mqc Kd Loin VieL Nam t6 lo -Chi phl di a1-.
'

Chi phi di vay li€n quan truc tiilp di5n vi€c dau tu xay dqng hoAc siLn xudt tdi san dd dang can c6 thoi gian di dai
(trdn l2 th6ng) d6 c6 thd dua vdo su dr$g theo mqc dich dlnh trudc hodc b6n thi dugc linh vdo giA tri c{ra tdi san
d6 (dugc viin ho6), bao gdm cric khodn l5i ti€n vay, phdn b6 cic khoin chi6t kh;u hoac phu tr6i khi phdt harnh
trdi phiiiu, c6c khoan chi phi phu phat sinh licn quan toi qua trinh ldm thrl tuc vay

Chi phi

tri trudc

'

:

Ciic chi phi tra tru6c chi li€n quan diln chi pbi sirn xu6t kinh doanh cha mot nim tai chinh holc mQt chu k! kinh
doanh duoc ghi nh{n ld chi phi tra hudc ngin hqn vd duoc tinh vao chi phi sarn xudt kinh doanh trong nam tdi
chinh.
Ci{c chi phi d5 phdL sinh rong nam tdi chinh nhung lidn quan d6n Ldt qud hoat dong sin xudt kinh doanh cua
nhi€u ni€n d6 k6 toan dugc hqch todn vdo chi phi trd trudc ddi han d6 phan bo drin vdo ket qui hoat dong kinh
doanh trong cdc ni€n dQ k6 toiin sau.

Viec tinh \ d phan b6 chi phi tra truqc ddi han vdo chi phi sdn xu6t kinh doanh ting k' hach toAn dugc can cir
\,do tinh ch6t, mfc dO ting 1o4i chi phi d6 ctrqn phuoig phdp vd ticu thuc phdn b6 hqp lj. Chi phi tra trudc

duoc phdn bo d6n varo chi phi san xudt kinh doanh lheo phuong ph6p dudng thing.

)
)


Bio

CONG TY CO PHAN TAP DOAN HAPACO
TAng 5+6 tda nhd Kh6nh HOi, qudn Ng6 Quy€n, Hdi

Chi phi phii

Phdng

cdo tiri chinh

Quj

3

nim 2012

tri

16 chua phiit sinh nhung dLrgc lruh rrroc r io chi phi sdLn ruit. kinh doanh trong kj dd
dam bdo khi chi phi phdr sinh thyc rd lhong ge) dor bidn cno chi phi san rudt kinh doanh rr€n co so ddm bao
nguydn tic phir hgp gi[a doanh thu vd chi phi. Khi cric chi phi d6 phdt sinh, n6u co chdnh lech voi s6 da trich,
kii to6n tiiin hdnh ghibd sung hodc ghi gidm chi phi tutmg Lrng voi phin ch€nh J€ch.

Cic khodn ihi phi thlrc

Nguy6n

tic ghi nh{n v6n chi

VOn ddu

tu cha chh sd hiu dugc ghi nh+n theo so von ihuc pop cua,;hu sd hiu.

sO

hdu

Thang du v6n c0 phdn dugc ghi nh4n theo sd ch€nh lfch lon hon,ftoac nhd hon gina gi6 thgc t6 ph6t hdnh vd
mQnh gi6 c6 phi6u khi phrit hAnh c6 phi6u ldn diu, ph6t hdnh btrlrc ti6p li€n quan d6n viQc ph6t hanh bo sung c6 phiiu ho+c tii phit hinh ci5 phii5u qu! duoc ghi giam Th{ng
0LJ von co pnan.

V6n kh6c cira chri so hiu duoc ghi theo gid tri cdn l?i gifa gia tri hqp li cia c6c tii sdn md doanh nghiQp duoc
ciic t6 chfc, ca nhan khac tang, bi6u sau khi tru (-) c6c khoin thu6 phdi nop 1n6u co) Iien quan d6n cdc tai san
duoc tdng. bieu na1 : r d Lhodn bd :ung tu k6t qud holt dong k inh do.rnh.

( o phieu quy ld co phidu do Cong ry phdr hanh vd sau do mua lai. Co phidu quj duqc ghi nhdn lheo gi6lri lhr,rc
ti: vd trinh bdy tlcn Bang Can d6i k6 to6n la mot khoan ghi gidm vr5n chir so hiu. COng ty khdng ghi nhQn c6c
khoan lai (16) khi mua, b6n, ph6t hdnh hoac hiry c6 phi6u quj.

Loi nhu{n sau thu6 chua phdn ph6i la s6 lQi nhuin rr.r cic hoar dong cua doanh nghiQp sau khitrii G) cdc khoan
didu chinh do 6p dqng hdi t6 thay d6j chinh siich k6 torin va didu chinh hdi t6 sai s6t trQng y6u cria cac nam
rruoc. Lgi nhuin sau rhue chua phan phoi co Lhe duoc chia cho cac nhar diu tLr dr,ra lren ly le g6p vdn sru khi

duoc Hoi ddng qudn tri phe duyet va sau khi da trich lap c6c qui du phdng theo DiCu l€ Cdng ty vd c6c quy dinh
crla ph6p luat ViCt Nam.

C6 tfc phai tra cho cAc c6 ddng duq. c ghi nhan ld khoan phdi tra trong Bang Can d6i kE torin cua Cong
co thdng bdo chia co ruc cua Hgi dong Quan Lri Cong ry.

Cnc nghiQp vg bing ngo4i

g

sau khi

tQ

aacnghiipruphdrsinhbingcdcdcrnritidntdkhdcvo'don\ilienLek6LodncuaCongry{\rND)duqchach
todn theo ti giA giao dich vdo ngdy phiit sinh nghiep vu. Chdnh lech ti gi6 rhuc t6 phdt sinh trong nam dugc ghi
nhdn vdo doanh thu hodc chi phi tdi chinh cta nam tdi ohinh. Tai ngdy k6t thnc ki k6 to6n ndm, c6c khoan muc
tidn t€ c6 gdc ngoai tc duoc danh gia lai theo ti giA binh quan lien ngan hdng do Ngan hang Nhd nudc c6ng br5
tai thdi di6m ndy. Chenh lech ti gi6 do ddnh gid lai so du cuOi nam cia c6c khoan mqc tdi sar vd c6ng ng tidn tC
ng6n h4n c6 gi5c ngo4i tQ dugc phan 6nh o khoan mqc "Ch0nh lech ti gi6" trong Phdn VOn chi so hiru tren
Bing cin d6i kd roiin vir sE duoc ghi giam lrong nam liep lheo: ihenh l.;ch ty gid do diinh gi6 lai sd du cu6i nam
cha ciic khoan mUc cOng ng ti€n tC ddi h4n c6 g6c ngoai te duqc hach toiin vdo b6o c6o kiit qua hoat dQng kinh
doanh cia n[m tdi chinh.

'

Chi nhAn doanh thu
Doanh thu ban hang
Doanh thu b6n hdng duo.c ghinh+n khi dong thoi thoa min cic diiu kiQn sau:

-

Phdn lon r{ri ro vd

lqi ich gdn li6n vdi quy€n so hiru san ph6m hoic hdng h6a dd dugc chuyAn giao cho ngudi

mua;

-

Cdng ty kh6ng cdn nim giii quydn quAn

lj

hdng h6a nhu ngudi so hau hdng h6a ho{c quydn ki6m so5t hdng

h6a;

-

Doanh thu duo, c xac dinh tuong d6i chic chin;
Cdng ty da thu duoc hoac sc thu dugc lqi ich kinh te ttr Eiao dich biin hang;
Xac dinh dugc chiphi li€n quan d6n giao'dich bdn hang.


cONc rY cO PHAN TAP DoAN
Ting 5+6 tda

HAPAco
Phbng

B6o c6o tiri chinh

Quf 3 ndm 2012

nhd Khdnh H0i, qudn Ng6 Quydn, Hdi

Doann thu cung cop dtch vu
Doanh thu cung c6p djch vr,r dugc ghi nh{n khi ket qua cua giao dich d6 dugc x6c dinh m6t ciich diing tin cay.
lhi doJnh thu duqc ehi nhdn Lrong kj theo k6t quir
I ruong hgp vidc cung cdp dith r u lien quan ddn nhiAu
\iec
\;o
phin cong
ng,ry lip Bang Can doi ke ro;n cua kj do. Kdt qua cua giao dich cung cip
da hoarn tharnh
clich r u duoc \dc dinh khi rhoa man c;c diEu kidn sau:

lj

-

Doanh thu duoc xdc dinh tuong d6i ch6c chin;
C6 khA ning thu dugc loi ich kinh tii tir giao dich cung cdp dich vp do;
X6c dlnh dugc phdn cdng viQc dd hodn thdnh vdo ngdy l6p Bang Cdn d6i k6 todn;

X,c dinh dugc chi phi phriL sinh cho giao dich r a chi phr de hojn thirnh giao dich cung c6p dich vr,r do.
gnan cong vlgc cung cap dlcn vu da noan mann ougc xac dlnh theo phuong pnap dann gla cong vlgc noan

thdnh.

Doanh thu hoqt dAng tdi chinh
Doanh thu ph6t sinh tir tien lai, cO tirc, loi nhu{n dugc chia vd cAc khoiin doanh thu hoat dong tdi chinh kh6c
duoc ghi nhdn khi thda mdn ddng thoi hai 121 didu kirn sau:

'
-

C6 kha ning Lhu duoc loi ich kinh td

Lir

giao dlch do:

Doanh Lhu duoc xdc dinh ruong d6i chic chin.

Co tuc. loi nhu;n duoc chia duoc ghi nhdn khi Cong t1 dugc qulin nhdn co ttic hoac duqc quyin nhdn loi
nhu6n tir viQc g6p v6n.

Ghi nhAn chi phi

tii

chinh

C6c khoan chi phi dugc ghi nhan vao chi

-

phitdi chinh gdm:

( hi phi hoic cdc khodLn ld lien qum d6n cdc hoat ddng diu lu ldi chinh:
Chi phi cho vay vd di vay v6n;
Cac khoan ld do

rhal doi bl gid hdi dorii cira cdc nghiep vu phit sinh licn quan den ngoqi

tQ;

Du phong giam giri diu tu chung khoan.

( dc Lhodn lren dugc ghi nhin theo tdng so
Nguy6n

phdL

sinh trong k1 . khong

tic vir phuong phip ghi nhan cic khodn

bi trir r oi doanh

thu ho?t dong

tii

chinn.

thu6

)-

7'hud hien hdnh

Tdi san thuii vd c6c khodn thu6 phdi nQp cho ndm hiQn hinh vi ciic ndm truqc dugc xric dinh bing s6 tiin dq
kiiin phdi nQp cho (hoac duqc thu hoi tir) co quan thu6. dua tren c6c m{rc thuli suAt vd cdc ludt thu6 c6 hiQu lgc
din ngdl 16r rhric kj k6 todn ndm.

I

I
.

t0


Bro c{o tdichinh

CONG TY CO PHAN TAP DOAN HAPACO
Tdng 5+6 tda nhd Kh6nh H0i, qu0n Ngd Quydn, Hdi

Phdng

Qui 3 ni.m 2012

3 . TItN
0l/0t/2012
VND

30109/20t2
\TND

Tidn mat

40.7'7

Tidn gui ngdn hdng

cAc KHOAN DAU ru TAr cHiNH

4.943

85.69'7

2.021.359.t25

366.039.412

2.1r3.056.380

NGAN HAN
01/o1/2012

30/09t2012

VND

\,'ND

967 .363.842

967 .363.842

2t .953 .',1'7 8 .053

6.253 .1',7 8.053

Chrng khoan ddu tu ngan h?n
Ddu tu

ngin h?n kh6c

(837.335.842)

Dq phdng giam gie ddu tu ngdn han (+)

22.083.806.053

cAc KHoAN PHAI rHU

.255

325 _264.469

NGAN H4N

(7

62.342.242)

6.4s8.799.6s3

K}lr(c
0ll0l/2012

30/0912012

\ND

\rND

.330 .032.462

4.337.855.858

6.607 .433 .93 4

t28.537.546.406

121.931.466.396

132.875.402.264

30109120t2

01/0112012

Du thu lai ddu tu ngin hpn

5

Phdi thu khac

1t

Ti,I sAN NGAN HAN KH,{c

Tam fng
Tdi sdn thi6u chd xu

lj

C6c khodn thii chdp,

ki

quY,

ki

cuqc

\TND

\ND

36t.940.523

406.309.323

649.63t.3 t9

649.63t.3t9

328.47 6.284

328.4'7

r.340.048.126

TANG GIAM TAI sAN

c6 DINH

6.284

1344.416.926

Hf,"U HiNH

Nha cta, vat
kiiln tnic

Phu{tng tien

trii, truydn

van
dAn

Thi6t bi vdn
phdng

c0ns

\4,1D

\TND

\,ND

\,T]D

490.904.545

200.000.000

138.694.091

829.598.636

Nguyon gi6
56 du ddu nem
56 tdng trong nam
56 giam trong ndm

--------''.a--.-

490.904.545

200.000.000

138.694.09r

829.598.636

l 13.180.765

'79.999.998

34.981.3 50

228.162.t3

56 tang trong nam

24.545.223

29.999.99',7

34.6',73.517

89.2t8.73'7

-

24.515.22 3

29.999 997

34.673.517

89.218.737

137.725.988

109.999.995

69.654.867

317.380.850

Ddu ndm

371.',123.',l80

120.000.002

12.',l 41

60t.436.523

cu6inam

353.178.5s7

56 du cu6i nam
Gi6

tri tI5 hao mdn lui

56 du dAu ntun

Trich khdu hao

k6

56 gidm trong nim
36 du cu5i nam

Gi6 tricdn l4i

ll

90.000.005

103

.',7

69.039.224

5t2.2t7.786


c6NG TY c6 PHAN TAP DoAN }IAPACO
Ting 5+6 tda nhd Khdnh H0i, quOn Ngd Quydn, Hni

Bdo c{o

Phdng

Qui

tlichinh

3 ndm 2012

CHI PHi XAY DT'NG CO BAN DO DANG

Xay d\rng cq ban do dang
- Dr an nha nay loe dau Lai Dinh
- Dr an nha nay gray fiat fia

30/09/2012

0ll0ll2012

\,'ND

\TND

102.694.143.203

88.654.465.997

I

8.1J2.508.611
3.t 16.814.595

fi

8.112.508.61

3.1 16.811.595

- Dv dn khu c6ng nghi.p Titng CAt

5.050.782.9

t9

5.450.782.9

86.411.007.478

- Dv dn b€nh vi€n phu sdn

7

140.000.000

- Du ltn di1n Phi?ng C6n

10.405.873

102.694.143.203

ru rAr cHiNH

DAU

88.664.871.870

DAr H4N
01t01t2012

30/0912012

Diu tu

-

viro c6ng ty con

\,ND

247.425.456.187

247.425.456.187

30.643.720.000

30.643.720.000

ty C6 phan llapaco YCn Son

C6ng ty C6 phan fhuong m?i dich vu Hei Phdng

l2.t'19.656.000

24.462.9t4.000

24 .462.91 4

8.000.000.000

Cdng ty C6 phdn Hapaco D6ng Bic

5.523.855.039

Cong

q

Cdng ty CO phAn H.P.P

.000

8.000.000.000
5.523.855.039

10.984.455.931

10.984.455.931

155.630.855.217

155.630.855.217
122.7 45.504.504

Co phdn Hapaco Phuong Dong

c6ng ty li6n k5t, li6n doanh

124.145.504.504

Cdng ty C6 phdn Khu cOng nghiep HdiPhdng

89.745.504.504

87.745.504.504

C6ng ty CP dAu tu Hafinco

35.000.000.000

35.000.000.000

25.831.461.523

25.862.251.523

23 .624.251 .523

23

Diu tu dii hqn khdc

-

t2.t'19 .656.000

Cdng ty C6 phAn Hai Hd

Diu tu vio

-

\ND
Cong ty C6 phan Hapaco Hdi A.u
COng

9

ta0.0a0.000

Mua sAm tdi san c6 dinh

cAc KroAN

t

L971.329.872

C6ng ty CP Chung khodn lldi Phdng

DV phdng giam gie

Diu tu

dlu tu tni chinh dli

h?n (*)

.624.25t .523

2.000.000.000

2.000.000.000

Cong ry DOng dugc Tien Sa
Cho vay c6 nhan

207.210.000

238.000.000

(33.sr7.104.970)

(29.370.867.590)

364.485.317.244

366.662.341.624

vdo c6ng ty con

Thdng tin chi tia:t vd cic cong ry con cira C6ng ty vdo ngdy 30/09/2012 nhu sau:

Noithanh lAp vd

Hai Phbng',

C6ng ty C6 phdn Hapaco Hai Au

Cong ry

( P lhucrng m?r dich vu H;i Phone

v6n Tl l€ v6n

100%

100%

Sdn xuAt gi6y
Sdn xuAt gi6y

100%

l00o/o

99,840/"

99,84%

KD dn u6ng, nha nghi

Hd Giang

6t,540/"

61j4%

Sdn

Hii

C6ne ty Cd phdn Hdi Hd

.

l€

Phong

Yen Bni

C6ng ty C6 phdn Hapaco YCn Son

Tj

xuit giAy

C6ng ty C6 phin Hapaco D6ng B6c

Hda Binh

100%

100%

Tr6ng rirng, SX gi6y

Cdng ty TNHH Hapaco Phuong Ddng

Hai Phdng

100%

100%

San xu6t gi6y

Cdng ty C6 phdn HPP

Hai Phdng

140%

100%

Sdn xu6t gi6y

tuvio c6ng ty li6n k6t
Iha)ng rin chi ti6t."e cdc cdng ty liin k6t cLia Cdng q- vao ngey 30/09/2012 nhu sau:

DAu

12

Bio cio

coNG TY CO PrlA.N TAP DOAN IIA.PACO
Tdng 5+6 tda nhd Khanh HOi, quAn Ngd Quydn, Hai

Phdng

Noi
TCn c6ng

ty lien

k6t

Qui

Lhanhl;pra ll

hoat

d0ng

ron T1 lir6n
g6p g6p ddng ki

le
thqc

tii

chinh

3 nam 2012

HoaldangLinh
doanh chinh

Cdng ty C6 phan Khu CN Hdi Phdng

Hdi Phdng

30%

30Vo

Khai th6c cet, dd, s6i;

C6ng ty C6 phan ddu tu Hafinco

Hai Phdng

35%

35%

Hoat dong TV quen

li

IO . CHI PHi TR{ TRLTdC DAI HAN

01/0t/2012

30109/2012

\,'ND

\,TJD

Chi phi thue van phong chrrd ph;n bo
COng cu dung cu xudt

720.328.028

. vAY

vi

1

27.106.506
| .219

.516.477

Nq NG;IN HAN
30/09t2012

0t/01/2012

VND

VND

Vay ngin h4n

-

.192.469 .91

t6.867.620

ding c6 gi6 tri l6n

137.195.644

1l

1

28.105.499.504

Vay ngen hdng Eximbank Hai Phdng

23

Vay d6i tuong kh6c

.'7

05 .499

.504

4.400.000.000
28.105.499.504

12 . THUf, vA CAC KHoAN PH,4I NOP NHA NLTdC
30/09/2012

lnue lnu nnap coann ngnlgp

VND

423.404.470

423 .404 .4',70

31.29r.554

18.365.483

219.203.123

219.203.323

613.499.347

660.973.216

30/09/2012

01/01/2012

\ND

\TND

2.168.83 4.91 4

2.386. t69 .232

3.845.714

190.000.000

2.172.680.688

2.576.169.232

30/09t2012

0|0112012

Thui: Thu nhAp ca nhan
C6c loai thuai

0l/01/2012

\,TtD

khic

rJ . CHI PHi PHAI TR]i

Trich trudc chi phi lai vay
Trich tr[6c chi phi phai tra kh6c

14 . cAC KHOAN PHAI TRA. PHAI NOPNCAN HAN KH4C

Kinh phi cong doan
Phai

tr4 phai nop khac

'7

4

.',1

\.ND

\,ND

20.853.796

2i.939.',l 50

98

.240.096

74.819.093.892

52.833 .67

5

.101

52.855.615.45I

15 . VAY DAI HAN VA NO'DAI HAN
VND

0ll0ll20l,2
\,ND

42.001.688.000

26.001.690.000

42.001.688.000

26.001.690.000

42.001.688.000

26.001.690.000

30t09/2012

Vay

-

dii

h4n

Vay ngdn hdng Ph6t tri6n - Chi nhanh Ilei Phdne

l3


O
.e

o h - ::.1=
o o o ^Y Ylei
Fj e e x Hla

F o
€ do !?l.l
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noYlci

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cdNc rY co PHAN TAP DoAN rrAPAco
TAng 5+6 tda nhd

b)

Kianh HOi, quan Ngo QuyCn, Hdi

Cic giao dich

vd v6n

86o c:io tiri chinh

Phdng

vdi cic chii sd hiiu vi phan phdi c6

Qui 3 nam 2012

tir.

chia lo-i nhuan

Nam trudc

N6m nay

\ND
V6n ddu tu crla chLl sd h[lu
lon gop dau nam

c)

280.752.6r0.000
244.362.294.000

l/6n g6p tdng trong k)

36.i90.320.000

g6p cuiii ndm

280.752.610.040

Vr5n

166.5t 6.780.000

57.815.510.000
244.362.290.000

Cii phii6u
(

Si5

luqng c6 phii5u dtng

ki

phat hanh

Sii luqng c6 phiitu da ban ra ciing chung
C6 phidu ph6 th6ng

-

Or K\

D6u nim

\,ND

\,ND

28.07 s.261

24.436.229

28.075.261

24.436.229

28.075.261

24 136.229

56 luong c6 phi6u duoc mua lai

-

C6

)o

lugng co phreu oang Luu nann

-

C6

155.470

phiiiu ph6 th6ng

t5

phiiu ph6 th6ng

MQnh giri c6 phiiiu

d)

\,}JD

244 .362.290 .000

di

155.470

5.174

I5

5.'170

2'7.919.'791

24.280.'7 59

27.9t 9.791

24.284.759

10.000

10.000

lLru hanh

Cic quY cong ty
cu6i

ki

nim
VND

Ddu

\,.II{D

Qui

dAu

tu ph6t triijn

44 .27 I

Quy du phdng tai chinh

4

.598.932

.s28.042.732

48.799 .641.664

44 .27 I
4

.598.932

.s28.042.732

48.799 .641 .664

17 . DOANH THU HOAT DQNG TAI CHiNH
Qu:i 3 nam 2012
Ldi ti€n gui, ti6n cho vay

c6 ffc, lgi nhuAn dugc chia

Qui

3

Ndm 201 I

\,ND

VND

154.993.260

245.1', .552

3.866.695.000

5.621.681.31 I

4.621.688.260

s.867.4s2.863

13 . CHI PHi TAI CHiNH

.

Qui

3

nlm 2012

Qut

203.433.333

Laltlen vay
Dq phdng cac khoan ddu tu

l5

3 Nem

201I

\4'lD

\TND

257.600.000

2.608.185.128

5

.800.6t6.977

2.811.618.461

6.0s8.216.977


Bio cio tdi chinh

CONG TY CO PHAN TAP DOAN HAPACO
Tang 5+6 tda nhd Khanh HOi, quan NgO Quydn, HAi

ts . tHt i rHt

Phdng

Quy 3 nam 2012

NHAP Do{NH NGHTEP

Thu6 thu nhap doanh nghiep hiCn hnnh

Qui 3 nam 2012
\,'ND

6.826.690 .025

Tdng lgi nhuan k6 toan trudc thu6
Cec khoen didu chinh tdng hoic giam lqi nhu0n kri toan dd x{p
dlnh lgi nhufln chju thu6 thu nh{p doanh nghiQp

-

CO ttic,

lqi

Kit chuyin

(6.826.690.025)
(3.866.695.000)

nhuetn duqc chia
16

ut

cac nam

tndr

(2.959.995.025)

T6ng lgi nhuin tinh thu6

Chi phi thui6 thu nhap doanh nghiep hien hirnh
423 .404 .4'7 0

Thu6 TNDN phai nop dau n6m
Thuii TNDN da nop trong nam

Thu6 TNDN phei nop cuiii

ki

423.404.470

20 . C6NG CU TAI CHiNH
Gid tri ghi 86 k6 toritt

0v0tt2012

30109t20t2

Tii

Gi6 giic

Du phdng

Gin g6c

DU phdng

\,ND

VNI)

\,ND

\ND

sen chinh

I ren

!a cac Knoan tuong

Phdi thu kh6ch hdng, phdi
thu khec

t23 .5 t0.023 .592

Cic khoan cho vay

21.953.718.053

DAu

10.913.056.380

366.039.4r 2

duong tidn

tu ngan h4n

96'7 .363

Edu tu ddi hcn

( 1.240. r

(837.335.842)
(9

967 .363.842

2s.862.2s1.s23

.2t r .729 .422)

Giti t s6 kii todn
30t09/20r2

tii

42.242)

0t/01/2012

\TND

VND

42.001.688.000

54.107.189.504

19.872.261.68'7

58.489.375.163

chinh

Vay vd no
PhAi tra

(7 62.3

(5.956.032.051)

112.628.666.122 (11.289.228.698) 178.441.420.978 (7.958.537.727)

c0ng

N(I phri tre

(1.240.163.434)

6.253 .',718.053

.842

25.831.461.523

t34 .441 .97 | .180

63.434)

ngudi ban, phAi trd kh6c

Chi phi phai tril

c0ng

2.172.680.688

2.57 6.1 69 .232

124.046.636.37 5

115.172.733.899

\i

fip doirn I-LAPACO chua danh gia giii lri hgp lj cLia rii san (ari chrnh ng phai tra di chinh t4i ngal k6t rhuc
niCn dO k.i to6n do Th6ng tu 210/2009/TT-BTC vd c6c quy dinh hiQn hanh y6u cdu kinh biry Btio cAo tai chjnh
vA thuy6t minh th6ng tin d6i vdi c6ng cu tari chinh nhung kh6ng dua ra c6c huong din tuong duong cho vidc
d6nh gia vd ghi nhan gia tri hqp
cira c6c tdi san tdi chinh vA ng phdi fte tdi chinh, ngoai tru c6c khoan trich
lap du phong nq phii rhu kh6 doi \a du phong giarn pia cdc lhoan dau tu chung khobn dd dLtgc ndu chi tidl tai

li

cac thuy6t minh lidn quan.

Quen ly

riii ro tiri ctrinh

Rrli ro tei chinh cia Tap doarn HAPACO bao gdm rrli ro thj truitlg, flli ro tin dung va rui ro thanh khoan. Tap
doan HAPACO da xay dEng hC th6ng ki6m soat nhdrn dam bdo sF cdn bing q mfc hgp li gita chi phi riii ro
ph6t sinh vd chi phi quan li nhi ro. Ban T6ng gi6m d6c Tap dodn HAPACO c6 trach nhiCm theo doi quy trinh
quan li rur ro dd dil,n bao sV can bang hqp li gita rur ro \a \iem sodt rui ro

t6


CONG TY CO PIIAN TAP DOAN IIAPACO

86o crio

Phdng

Tang 5+6 tda nha Khdnh HOi, quan Ngd QuyCn, Hai

tr.jii ro th!

chinh

lttdng

Ho4l dong krnh doanh cua lAp dodn HAPACO se chu 1eu chiu rui rokhi co su thay doi ! d gid.
vd lai sudt.

KUt

tii

Quy 3 ndm 2012

ti

gia hoi dodi

fore gla

Tiip doan HAPACO chiu rii ro \ e gid cua carc cong cu \ on ps;t .rnh ILr c6c I' hoin diu tLr cd phidu ngin h4n vir
dAi h?n do tinh kh6ng chic chin vA gi6 tuong lai cira cd phi6u dAu tu. Cdc khoan ddu rLr cd phi6u diri h4n dtrgc
nim giii vdi mr,rc dich chitin lugc lau ddj, tai thoi didn k6t thtc ndm tdi chinh Tap doan HAPACO chua c6 k6
hoach b6n cAc khodn diu tu ndy.
Rnt ro ve fy gta qot doat.

nli ro vd qi gia do gia ti hqp Ii clia cac luiing tian trong tucmg lai cia mot cdng cu tiri
chinh s€ bitin dQng theo nhong thay OOi cla qi gia ngoai td khi cdc khoen vay, doanh thu vd chi phi ctia TQp
doan HAPACO duqc thuc hien bing dm vi tidn tc khic vdi ddng Vict Nam.
TAp doM HAPACO chiu

Rui

ro vi lai sudt.

Tap doen HAPACO chlu nii ro vd lai sudt do gia tri ha! l! cua cdc ludng tiin trong tuong lai cua mqt c6ng cq
tdi chinh se bi6n dQng theo nhang thay ddi crla tai suit thi truorg khi Tep doan HAPACO c6 ph6t sinh cAc
khodn tidn giri c6 ho{c khdng c6 kj,hpn, cric khoan vay vd nq chiu iai sudt the n6i. Iap doan HAPACO qudD

rii ro Ili sudt bing cech phen lich tinh hinh canh tranh tr€n thi trudng dd co dugc cdc lai .uit co loi cho muc
dich cha Tap doan HAPACO.

li

Rii ro tin dung
Rii ro tin dung ld rii ro md mot ben tham gia trong m6t c6ng cu tdi chinh ho4c hr/p dirng kh6ng c6 kha nang
thUc hien dugc nghia vu cira minh drin d6n tOn thit \ e tai chinh cho Iap doan HAPACO. Tap doan HAPACO
co cic rui ro rin dgng rJ hoar dfng dfng san xuat k.nh dodnh rchi )eu d6i roi cdc khodn phai lhu lhiich hrng)
ve hoat dQng tdi chinh (bao gdm tiin gni ngdn hirng. cho \ a) va cdc cong cu tdi chinh khac).
Rii to thanh khodn
Rrli ro thanh khoan ld rui ro T{p dodn FIAPACO gap kh6 khan khi thgc hien cdc nghia vq tiri chinh do thidu
v6n. Rhi ro thanh khodn cia Tap doan HAPACO chu 16u fhdt sinh trJ vi€c c6c tAi san tai chinh vd nq phai ha
tdi chinh c6 cac thoi didm d6o han khAc nhau.
Thdi han thanh to6n cia c6c khoan ng phai trd

tii

chinh dua ften c6c khodn thanh todn du ki6n theo hqp ddng

(lren co so dong tidn cia cdc khoan goc) nhu sau:

Tu I nam

1ro xudng

Tren 5 nAm

c0ng

VNI)

\,ND

\TND

42.001.588.000

42.001.688.000

T?i ngty 30/09/2012
Vay vd no
Phai rrd nguoi bAn, phai trA khac

19.8'72.267.681

Chi phi phAi tla

79.8'72.26',1.68',7

2.172.680.688

cQng

2.112.680.688

82.044.948.375

42.001.688.000

124.046.636.375

28.105.499.504

26.001.690.000

54.107.189.504

T4i ngAy 0l/01/2012
Vay vd ng
Phai

rd

ngucri b6n, phdi tre khac

58.489.375.163

58.489.375.163

Chi phi phai tra

2 .s'7

6. t 69 .232

89.r71.043.899

c0ng

1'7

2.5',7

26.00r.690.000

6.169 .232

115.172,133.899


Bio c{o tiichinh

CONG TY CO PHAN TAP DOAN HAPACO
Tang 5+6 tda nhd Khdnh Hdi, quan Ngo Quyen, Hai

Phdng

3 ndm 2012

Qui

T6p dodn HAPACO cho ring muc dQ tAp trung riii ro d6i voi vi6c tre nq le thdp. Tap doan HAPACO c6 khd
neng thanh toen cec khoan ng diln h4n tu ddng tien tu hoat dong kinh doanh vd tien thu tir cac tdi san tdi chinh
d6o han.

2l

[\HL,NCS! K|ENpHiTSINHSAr NCA\ KTTTHUC

k\

KaTOAN

KhOng c6 sv kien trang y6u ndo xdy ra sau ngdy lap BAo cao tdichinh ddi hdi duqc di6u chinh hay cdng bo tren
860 c6o tdi chinh.

NGHIPP VU VA SO DU'VdI CAC BON

LIiN

QUAN

Trong kj,, Cdng ry da giao dich vdi c6c ben len quan nhu saui

M6i quan hd

Qui

3 nam 2012

\,ND
Doanh thu

Phi nhdn hi€u

-

C6ng ry C6 phdn Hapaco Hdi Ar.r

Cdng ty con

Cdng ty Cd phin Hapaco YCn Son

Cdng ty con

C6

-

L007.161.750
31

L553.707

ttic loi nhuqn dvoc chia

C6ng ty C6 phdn Hapaco D6ng Bic

Cdng ty con

3.866.695.000

56 du vdi cac bCn lien quan tai ngdy 30/9/2012 nhu sau:

Miii

quan

30t09t2012

hQ

Phrii thu

-

\,1\tD

C6ng ty Cil phdn TMDV HdiPhdng

Cdng ty con

C6ng ty C6 phin dAu tu Hafinco

LOng

C6ng ty CP Khu Cdng nghiep Hai Phdng

Cdng

dng Nguy6n D6c H[u

ty lren Ket
ty licn k6t

Thdnh vi6n HDQT

M6i quan

Phii tre

9

.6t8 .285 .443

21.092.355.48s
364.811.000
11.178.150.000
301()9/2012

hC

\,'l.lD

23

C6ng ty Cd phdn Hapaco D6ng Bic

Cong ty con

C6ng ty C6 phnn Hapaco HPP

C6ng ly con

22.390.565.995

ty TNHH Hapaco Hdi Au

Cong ty con

2',7.t98.065.656

C6ng ty TNHH Hapaco Phuong D6ng

Cdng ty con

Cdng ty TNHH Hapaco Y€n Son

C6ng ty con

22.706.909

Cdng ty Cii phdn Hrii Hd

Cdng ty con

500.800.000

COne

1

3

.11'7 .3

t\

.2',1

6

.472.7 93 .280

56 LIEU so SANH
56 lieusosanhlds6 lieu rcn Bao c6o tdi chinh cho nam iiri chinhk6tthicngdy31/1212011daduqcCdngry
toAn vd B60 c6o tAi chinh Qu! 3/201 I do
TNHH Dich vp TLr vAn Tai chinh K6 toan vd Ki6m

/1'05t5{ i'\\.

C6ng ry lap.

4r9-1....-'r\
oTco-NGrY
CONG]Y

\::

*l ltp ffta /. l*
U,urJurL-.--Vi

Truong Be Minh
Ki5 to6n

Xuen Cudng

Tdng Gi6m d6c

trudng

Htii Phdng, ngdy 06 thdng l1 ndm 20J2

t8