Báo cáo tài chính hợp nhất quý 4 năm 2012 - Công ty Cổ phần Tập đoàn Hapaco

Cdng ty C6 phdn

Tip

tloirn HAPACO

860 c6o tdi chinh

Tdng 5 + 6 Khrinh H0i, Qudn Ng6 Quydn, Hdi

Phdng

Quj

hd. p

nhdt

4 nnm 2012

nANc cAN Dor KE roAN Hgr NHAr
TAi ngdy

3l thing

ME

TAI SAN

100

A TAI SAN NGAN HAN

110

I Tian vir cec khoan tucng tlucng tidn

111

I

lt2

2 Ciic khoan tuong duong tidn

Tidn

129

II Cic khodn dAu tutiri chinh ngin h4n
I Edu tu ngan han
2 Du phdng Biam giii dau ru ngan han (*.)

130

III

l3l

I

132

2 Tra udc cho ngudi b6n
5 Cac khoan phai thu kh6c
6 Du phdng phai thu ngin hqn kh6 ddi (*)

120
121

135

t39
140

Cric

khoin phii thu ngin hqn

Phdi thu cta khdch hdng

IV Hing tdn kho

141

I

1s0

V Tli

l5l

I

Chi phitrd trudc ngin hqn

152

2
3
4

Thu6 GTGT dugc khdu tru

154
158

Hang tdn kho

sin ngin h4n khic

Thu6 vd cric khodn kh6c phai thu Nhd nudc

Tdi sdn nein han khiic

12

fim

2012

Thuy5t
minh

3Ut2/20t2

ot/ou20t2

VND

VND

32s.692.140.998

303.196.331.044

t9 .433.087 .627

26.219.181 .892

t9 .433 .087 .627

15.915.181.892
10.364.000.000

46.015.797.717

420.481.517

46.955.t66.84]'

| .269

(939 .369 .t24)

159.752.517.980

.666.841

(849.185.324)
187 .101 .302.775

.434

3',7.266.953.595

2s .913 .469

22.442.616.15

),

t2.652.466.053

104 .892.134.426

t52.341.334.480

(4.849 .126.192)
90.923.593.695

90 .923 .593

.695

9.567.083.979

(3;799.96'1 .192)
79 .987
'7

9

.500 .909 .216

2.5'78.995
4 .499 .637

.488

.987 .602.17 5

9.401.7 62.685

563.958.280
4

.602.175

53
5

r.033.866

.025 .986.067

(o

t20.24'7.849
3 .'724

.494 .903

il.(
\\o

\

\


Cdng ty Cii

Bio cio

phin T{p .Ioin HAPACO

TAng 5 + 6 Khanh HOi, Quan NgO Quyan, Hai

Phdng

tii

chinh hqp nhiit

Qui

4 nem 2012

BANG CAN EOI KE ToAN HgP NHAT
T?i ngiy 31 th6ng 12 rdm 2012
(tiep theo)

Thuy6t
minh

M6
so

TAI SAN

2OO B TAI

SAN DAI HAN

31n2D012

0t/0|20t2

VND

VND

,131.185.407.452

3a4.47

5.42t.018

Tiri sin cd tlinh

2s1.912.604.353

235.509.109.336

Tdi san c5 dinh hnu hinh

128.730.408.968

t40.392.',1 43

226

Il
I
I
-

227

3

Tdi san c6 dinh vo hinh

5.151.918.8i5

228

-

Nguy1n gid

7.I32.091.928

220
221
222

223
224
225

233.959.318.786

Gid tti hdo ndn lui k, C)
I ar

Gid

t

*i

t79.876.538

(89.787.133.128)

2.371.961.076

ki

hao min lu,

(158334.%6)

O

hao ndn tui kij C)

4

2s0

IV

252

259

2
3

4

260

V

Tdi san

261

I

Chi phi fta trudc ddi han

268

2

Tdi sdn ddi hqn khdc

269

VI

Lq'i th6 thuoxg mei

270

A5.228.939.818)

230.

2.216.633 .140

san co olnn tnue tat cntnn

230

258

(I

Ngryen giA

Gia

229

gid

NguyAn

.l l0

( t.980.176.

t

t3)

5.510.823.574
7.132.094.928

(t.62 t.27 t.354)

l0

l r5.813.643.430

t1

110.230.932.311

137.518.702.595

Dau tu vdo c6ng ty li€n k6t, li0n doanh

89.746.000.000

I l't .262.483 .123

Ddu tu ddi hqrn kh6c

91.795.251.s23

26.2t2.25t.523

Chi phi x6y dung co bdn dd dang
CAc khoAn

diu tu

tii

chinh dhi h4n

Du phdng gidm gi6 ddu tu tdi chinh ddi h4n

dii

h4n

khic
t2

89 .605

.s42.6s2

(I L310.319.206)

(5.9s6.032.051)

2.219.301.422

2.190.952.311

L894.1'72.5'72

2.7 90 .9 52.317

I

325.134.850
.l

TONG CQNG TAI SAN

t3

6.822.563.360

7s6.817.518.450

8.656.656.800
687 .671.752.092

q


Tip doin HAPACO
Ting 5 + 6 Khrinh HOi, Qu0n Ngd Quydn, Hdi

Bio cro tiri chinh hqp nhit

C6ng ty C6 phAn

Phdng

Quf

4 nnm 2012

nANc cAN Dor KE ToAN Hgl NHAr
T4i ngey 3l thdng 12 lrirn 2012
(tiiip theo)

Thuy5t
minh

ME
so

NGUON VON

3OO A NO PHAI TR,{

310 I Nq ngin h4n
Jli
I va) \a no ngan uan
312 2 Phai tra ngudi bdn
313 3 Ngudi mua trA tiain trudc
314 4 Thu6 vd cdc khoAn phai nQp Nhi nudc
315 5 Phdi trA ngudi lao dong
316 6 Chi phi phai trd
319 9 Ciic khodn phaitrd, phdi nQp kh6c
323 ll Quy khen thuong, phfc lqi
330 II Nq di'i h?n
333 3 Phai tIA ddi han kh6c
334 4 Vay vd ng ddi h?n

llb 6 Du phong tro cdp mdt r iic lim
338 8 Doanh thu chua thuc hien

420

I
I

Viin chii

2
4
6

Th{ng du v6n c6 phdn

/

QUy OaU tU pnal tnen

sO

V6n dAu tu
C6 phi6u

fj

219 .399.939 .734

1s3.788.t04.325

.692

125.312.931.509

t1 4.820.801

'7Ls12.37',7.',|69
3t

l5

.t82.269 .23',1

51.407.704.444
22.859 .092.9 57

1.832.982.689

3

.294.809 .702

8.225.924.34'7

5

.941 .525

.66t .623 .929

.486

4.462.130.057

3

16

4.894.691.815

4.981.958.701

t'7

1',7.502.550.417

28.815 .496.461

1.852.124.639)

(1.649.280.171)

44.519 .138.042

28.475.112.816

(

44

230.900.000

250.900.000

.348.238.042

z',t.418.224.000
67

6.048.8't 6

130.000.000
533.526.022.615

l9
hiiu

529.657.135.857

533.526.022.615

529.657.135f57

280.752.610.000

244 .362.290 .000

I

qul (*)

ChCnh lech

VND

l8

hiir
cLia ch{r so

T)

VN

14

4OO B V6N CHU SdHUU

410
4ll
412
414
416
4t I
418

0l/0u2012

3t/12/2012

68.200 .434 .219

(4.662.935 .s43)

204 .590

.7 54

(4.662.93

s

.2t9

.s43)

169.374.t86

si6 h6i dodi
60.153.508.593

8 Qu! dq phdng tdi chinh
10 Lgi nhuan sau thui5 chuaphdn ph6i

410 c

Lor icH crlA co o6Nc

410

ToNG CoNc NCUON V6N

rsriu

6.6r 6.551.635
22.465 .853 .7 t

s6

26

t

60.153.508.593
6.616.s51.635
18.428.t92.',16',7

3.951.586.101

4.225.911 .910

756.877.548.450

687.671.752.092

ngdy 08 thdng 02 ndn 2013

K6 toin tru6ng

CONGiY
COPHA

t'llUuL-----Truong Bi Minh

Vi Xuin Culng


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Cdng ty Cii

Bio cio

phin Tip .loin HAPACO

Tdng 5 + 6 Kh6nh HOi, Qudn Ngd Quy6n,

HdiPhdng

tii

chinh haT
4

Quf

nhit

nIm 2012

BAo CAo LUIJ CHUYEN TIEN TE
(Theo phuong phtip

Qui

M5

1, L0. i

2.

Thuy0t
minh

ti

nhu'n btrdc thu'!

Diiu chtnh

09
l0
rr
'
12
13

3. Loi hhutin
von

ltu

cho ctic khodn

t

Tn 0l/01/2012

Tir 0U01/201I

di:n 3ll12D012

d6:n

3ll12l20l1

VND

VND

13.104.038.370

13.288.681.475

2s.264.339.308

32.904.586.030

ho?t ilong kinh doanh

02 - Kh6u hao tdi san cO dinh
03 - Cdc khoan du phdng
05 - Lai, 16 tu hoat ddng ddu tu

06 - Chi phi lai vay
OE

gidn iep)

ndn 2012

Chi tiOu

I. Luu chuy6n tidn

01

4

18.519.431.005

17.605.',t16.805

3.076.488.451

5.436.44'7.895

(.2.662.22',1

3.739.007.513

.123)

6.330 .646.97 5

hoel lohp kinh doanh trttdc tho! ildi

clQng

- (Tdng)/giam cdc khoan phdi thu

- r ldngl giam cic khodn phai lrd (khong ke
trA, thue TNDN phai nop)
- (Tang)/giim chi phi tra trudc

l;i

vay phdi

t23.353.817

38.368.377.678

46.193.267.505

26.433.34',7.561

(81.864.308.797)

(10.935.991.520)

- (Tdng)/giam hdng tdn kho

6.

(21 .872.600.953 )

27.569.284.543
863.855.331

t7
(

.t30 .t60.21 4

1.165.ss8.365)

- TiCn lai vay da trd

(6.497.630.934)

(4.46t.t6t.126)

l4

- Thu6 TNDN da nop

(2.980.97',7.384)

(.4.3 59

15

- Tidn thu kh6c tir hoqt dQng kinh doanh

l6
20

- Tidn chi kh6c cho hoat d6ng kinh doanh

Lua chuydn tiin thuin

ti

hodt il/ng kinh doanh

II. Luu chuyiin tidn tir hogt
21

l

1

ilQng ddu

li,

.822.3 42.0'1

I

32.27',|.442.000

(26.6t2.716.222)

(23.505.87s.945)

62.029.891.131

(41.627.8 r4.494)

tu

Tidn chi mua s6m, xdy dung TSCD vd TS ddi han

khl'c
2. Tidn thu tir thanh

5

.179.027)

nhuarg ban TSCD, TS ddi han

(40.9 r 9.275.019)
2.3'7 4.964.0',7 6

(52.732.989 .220)

\.420.280.528

khAc
23

24

3.

Tidn chi cho vay, mua c6c cOng cu no cia don vi

'khec

4.

Tidn thu hdi cho vay, b6n lai c6ng cu no cua don vi

27

l0

Lnu thuydn riin thudn lir

26

5.987.500.000

(438.000.000)
56.'7 54 .I',l

0.849

khSc

5.

6.
7.

25

(89.562.000.000)

Tidn chi dAu tu g6p v6n vdo don vi kh6c

('7

.9'78.573.199)

(29.860.499.s04)

Tidn thu hdi dau tu g6p vi5n vdo don vi kh6c

20.000.000.000

358.602.402

3.130.205.705

9.186.303.852

006.967.178.437)

0 5.312.231.093)

Tidn thu l5i cho vay, c6 tirc vd loi nhuan dugc chia

ho

dAhg iltiu

tr


COng

ty C6 phdn Tip .loin HAPACO

Bro cio

Tang 5 + 6 Kh6nh Hoi, Quan Ng6 QuyCn, Hdi

Phdng

tii

chinh hq! nhat

Quy 4 nIm 2012

BAo cAo LUU CHUYEN TIEN TE
lTheo phrong phtip

Quj

ME

so

3l

Thuy6t
minh

Chi ti6u

Tr 0r/0ri2012

Tn 01/01/20rr

06131112/2012

d6n

40

Lnu chuydn tiin thuAn

50

Luu chuy6n tiin thuAn trong

60

Tidn

6l

Anh hucrne cua lhay doi t) eid hoi doai qu1 ddi ngoai td

70

Tidn vir tuong tluong tidn cuiii

153 .364.426.610

(t

Tidn chi tra no gOc vay

tfc, lqi

vi tuong

VNT)

14.622;720.000

Tidn vay ngin hqn, ddi han nhdn duoc

Cd

3ll12l20ll

VND

III. Luu chuyiin tidn t hoat atong tii chinh

l. I iin rhu lrl phar hanh c6 phi6u. nhrin von gop cua
chri so hfu

36

34

ridpt

4 ndm 2012

3.
4.
6.

33

giin

t 5 .269

.'7

39

.243)

135 .628.0',7

6.328

(93.898. r60.505)

nhuan da tra cho cht sd hilu

ii

hoqt d/ng tdi chinh

ki
iluorrg tiin diu ki

38.094.687.367

s6.3s2.63s.823

(6.842.599.939)

(s87.409.764)

kj

26.279.181 .492

26.609.364.009

(3.494.326)

25'7 .22'7 .64'7

t9 .433.087 .621

26.279

Hdi Phdng, ngqy 08 thdng 02 ndm

Kii to6n tru&ng

UItUI\k

K-9::al\
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2A

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Trudng 86 Minh

.t8t ,892

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Tip

C6ng ty C6 phdn

tlohn

HAPACO

86o c6o thi chinh hgp nhdt

Hii

TAng 5 + 6 Khanh HOi, Quan NgO Quydn.

Phong

Quy 4 nnm 2012

sAN rHiJvET MrNH BAo cAo rAt cHiNn Hop NHAr
Qui

I

4 ndm 2012

DAC DIEM HOAT DONG DOANH NGHIFP

l.l

Hinh thfc sd hiiu viin

Congq t o ph6n ldpdoin HAPACOduocd6i r.;ntu( ongi1 to phir HAPACO LheoCiil ddngkj kinhdoanh
lin thr? l0 ngdy 08/08/2009. C6ng ty C6 phdn TAp doan HAPACo duoc c6 phdn h6a tt doanh nghiep Nhd nuqc
theo hinh rhuc chul in nhLrgng lodn bq gia tri thuoc phan \on Nha nLr.rc hiQn c6lai CongD Oidl Hai Phdngrirso
co phdn Nhir nuoc hien c6 cur Cong ry CiJl Hrii Phong trong t ong r1 t 6 phin Hai 4u cho Cong q C6 phin
LIAPACO theo Quy6t dinh sO l9l2 QD/UB ngdy 28 thdng l0 nam 1999 do UBND th,rnh pho Hai Phdng cap.
Trr; so chinh cria Tdp dodn tai: Tang 5 + b Khanh Hoi, Quan Ngo Qu1en. Hiri Phdng.

V6n didu l€ cia C6ng ty Cd phAn TQp dodn HAPACO ld 500.002.510.000 ddng, luong duong 50.000.251 cii
ptl r€u.

Cic cdng O con:
TCn aldn

-

vi

Dia chi

COng ty

TNHH Hapaco Hiri Au

C6ng ty TNHH Hapaco YCn Son
Cdng ty Cd phdn Hapaco D6ng

Th6ng - Hdi Phdng

So

Bic

ol8

Dien Bidn -

Vinh lan - YCn B;i

Xd Van Mai - Mai Chau - Hda Binh

C6ng ty C6 phdn HdiHd

Vinh Tuy - Bic Quang - Hd ciang

C6ng ty Cd phin Hapaco H.P.P

Xa Dai llan - An Duong - Hai Phdng

Cong

I) NHH

Hapaco Phuong Ddng

Cdng ty CP Thuong mai dich vu

Cdc c6ng 4, li€n

HiiiPhdng

COng

56 135 DiQn Bi6n Phi - Hdi Phdng

Dia chi

ty CP Khu C6ng nghi€p Hdi

1.2 NgAnh

duong Ciu Binh - Hai Phdng

SO 9

kit:

Ten don vi

-

Dtc

s6 441A - Tdn

Phdng

Ting

5 Kh6nh Hqi, Ngd

Qulin, Hai Phdng

.:

nghaikinh doanh

lheo Cidl ding kj kinh doanh so 0555q1 do So Kd hoa.h Dju Lu lhanh plo Hal lhOng cip ne;) l7 thdng
nam toof, c6p iai idn 1l ngdy 21 th6ng I I nlm 2009, hoat dQng kinh doanh crla Tap dodn idr
- san \udr bor giay vi giif cdc loai. san pham chd bi;n lLr hm rong sun dd ruiL khdu:

.
'' -

San

\udt. kinh doanh rdng ddu

ri

cric san phdm chung cat tu dau mo:

San xudt vd kinh doanh hdng dQt may xu6t khdu;

Kinh doanh van tai hdnh kh6ch thuy, b0;
Kinh doanh bdt ddng san, xdy dlrng vin phdng vd chung cu cho thuCi
Kinh doanh dich vq khiich s4n, nhd hdng, du lich sinh thaii
Ddo t4o ngudn nhdn luc.

Kinh doanh circ san phdm

vi

thi6t bi mdy moc. \at tu.

Khai thac d6, c6t, s6i, d6t sdt;
B6n bu6n g?ch xay, ng6i, dA, c6t, sdi;

ln in: ln gidl

ring

md xudt nhdp khdu:

Hoat dong cia cac bQnh vi€n.

ngulin

liqu. hoa chiL thong thuong:

06

I

ti


C0ng ty Cii

phin T{p .lodn HAPACO

Bio

Tdng 5 + 6 Kh6nh Hoi, Quan Ngo Quydn, Hdi

Kj

Ki

k6 toan nam cira C6ng ty

kd tonn. dox vi

Dor r i ridn

tiin

I

ne ao

aIO

rv

te sii dqng trong k6 todn

bit

dAu

ti

nga) 01/01 va [dr thuc \ ao ngi)

td su dung Lrong ghi chep kd Lodn

2.2 ChuAn mr;c vir Ch6

tdi chinh hq'p nhit

Quf 4 nnm 2012

cHt D0 vA cHiNH sAcH Kf ToAN Ar oqNc rlr cdnc
2.1

cdo

Phdng

lar

]l/l2hingndm.

dong Vidl N,rn) ' \ ND).

kti toin ep dgng

te toan ap dung

Tap dodn ap dung Ch6 do k6 toan doanh nghiqp brn hrirnh theo Qu16t dinh s6 t:zooolqo-orc ngity 20/3/2006
cia 86 truong 86 T,ri chinh da dugc s*a ddi. bo sung theo qu) d inh tai Thdng tu 244/2009/TT-BTC ngdy
3l/1212009 cia B0 truorg BO Tdi chinh.

kry6n bti vi viQc tudn thu Chudn mvc kd todn rd Chd d6 kl bdn
Tap dodn da ap dUng cric ChuAn muc ki! torin ViQt Nam vd clic viin bdn huorg di.n ChuAn mqc do Nhi nudc da
ban hrnh. Cic Bdo cAo t;i chinh hgp nh6t duoc lap \ a lrinh bil theo ding moi qu1 dinh cua timg chuin muc.
th6ng tu hu6rg dAn thgc hiQn chuAn mgc vd Ch6 dO k6 toan hien hdnh.

Hinh thttc k6 ndn dp dung
Tap dodn 6p dung hinh thuc ki5 toan NhAt
2.3 Co s
ki

chung.

nh;l

860 cdo tdi chinh hop nhdt cua Cong D duor liip tren co so hgp nhir bio cao Ai chinh riCng cia COng ty vd bdo

rninh cua c;c cong ry con do Cdng r1 kiem soat r cac cong 11 eon r cluoc ldp cho den ngAy l0 rhdng 09 nam
2012. ViCc ki6m soAt dat duqc khi Cdng ty cd khd nane kiem sodt cdc chinh sach tdi chinh vd hoat dOng c{ra cac
cong ty nhan ddu tu nhim thu duoc lgi ich tir hoat dong cia cac cdng ty nary.
cdo rai

860 cao tdi chinh cia c6c c6ng ty con dugc lQp cho cirng nim tdi chinh vcri brio c6o tdi chinh cua TQp dodn, 6p
dung cdc chinh s6ch k6 torin nhdt qu6n voi cdc chinh sdch ke lodn rir Tap dodn. Trong trudng hgp cdn thiilt, Brio
cdo l;i chinh cua cdc cong r) con duoc diiu chrnh de drm hao tinh nhat quin rrong cic chinh sdch kd Lodn duoc
6p dung tai Tap dodn vd c6c c6ng ty con.
C6c s6 du, thu nhdp vd chi phi chrl yt5u, kd cd cric khoan ldi hal Io chr.rc thuc hicn ph6t sinh tir cic giao dlch n6i
b6 duoc lo?i trir khi hgp nh6t 860 c6o tdi chinh.
sd thd hiin phdn loi nhuan hoac 16 vd tii san thuan kh6ng nim girl boi c6 d6ng cia T4p
doJn \ c duoc trinh ba) o muc rieng tren Bdng can d6i ke toan hgp nhir \ a Biio cao Le( qua kinh doanh hqp nh6r.

Lgi ich cua co dong thieu

Cic cong ry con duoc hgp nhdt trong Bdo c6o tbi chinh hgp nhir:

Cdng ty TNHH Hapaco Hdi Au

hit
Ti lC
laiJr,r2l2012 uratrrv.ngop inj
'Ii'u

32.894.800.000 26.169.600.000 26.169.600.000 100vo

Cone ty l-NHI:l Llapaco Y€n Son

37.300.000.000 1r.000.000.000 .000.000.000

100%

45.000.000.000 5.523.855.039 5.523.855.039

100%

20.000.000.000 13.000.000.000 8.000.000.000

61,5%

127.000.000.000

155.630.855.217 155.630.855.217

100%

30.000.000.000

I0.984.455.931 10.984.455.931

100%

von

Cdng ty con

COng ty CO phan

HAPACO D6ng

COng ty CO phAn Hdi

Bic

Hd

C6ng ty C6 phdn HAPACO H.P.P
C6ng ry TNHH Hapaco Phuong
C6ng ty CP TMDV Hdi Phdng

DOng

19

12.132.000.000

Vdn chii siy

6.

r32.000.000

6.121.980.000

99.8%


Cdng ty Cii phdn

Tip

.todn HAPACO

TAng 5 + 6 Kh6nh H0i, Qu4n Ngd Quydn, Hdi

2.4

Phdng

Bio cro tii chinh hqp nhiit
Quj ,l nnm 2012

Diu tu vio Cdng.ty lion k6t

Cdng ty li0n k6t ld mQt cdng t) ma T+p doan co anh huong ding ke nhung khdng phai ld cdng ty con hay cOng ty
lien doarh cua I dp do2rn. Trong Bdo cdo tiri chinh hgp nhdr cic khoan diu tu \ ao cdng D li€n k6t dLroc kd rodn
rheo phuong phip von chii qq hiu.
lap Bdo cao rai chinh. Cong l) Co phdn Khu ( ong Jrgh:ep Hai Phong dang trong giai doqn diu tu
Bdo uao lAi chinh nen khoan diu tu rio cong t1 lien kct ncu tren chuc dugc didu chinh theo phuong
phdp r on chu so hiu. I uy nhiEn. Cong ry cam Lit rdng . hinh lich do \ iec dieu chir)h tu phuong ph;p \ dn chi so
hnu vi Phumg phdp gi6 g6c khodn ddu tu tgi c6ng ty lien k6t ffCn khong anh huong trong 1iu din 860 cdo tii

lai thoi diim

va chua

lip

chinh hop nh6t cira Cdng ty.
2.5 Lgi th6 thuong m?i

I qi LhE rhuong mai lren Bdo cao lai chinh hgp nhdt ln phin nhu Lroi giia muc gid mua so roi phdn loi ich cua
Tap dodn trong t6ng gia tri hqp ly cita tdi san, cOng no vd cdng no tiam tang cia cdng ty con, cdng ty lien k6t
hod. don r i g6p r on lien doanh tai ngirl Lhuc hidn nghiep \ u diu LJ. LVi rhi thuong mai dugc coi la mot loai tiri
sun ro hinh. duqc rinh khdu hao theo phuong phdp duong thrng trin rl-oi gian hi?u dVng uqc tinh cua l(]i the
Lhuong mdi do \ ; khong qud I0 nam.
Khi bdn cong r1 con. cong ry lien k6t ho;c don vi gop von lien doanh. gia tri con lqi cua khodn loi rhd
chua kh6u hao h6t duoc tinh vdo khoan lai/lo do nghiQp r rr nhuong bin cdng ty tuong irng.

thuog

m4i

2.6 CAng cq tdi chinh

Ghi nhlin bon

liu

Titi san tdi chinh

ldi san rai chinh cua Tap doirn HAPACO bao g6m ridn v; ciLc khnxn tuong duong Liin. cdc khoan phai thu khdch
hangviphai rhulhdu.cdclhoinchovdy.cickhoindcuLunpinhanradiri han. lai thoi diemghi nh,in ban diu.
tdi san tiri chinh duqc xic dinh theo gi6 mua/chi phi ph6t hdnh cQng cric chi phi phdt sinh kh6c li€n quan trgc tirlp

dt5n vi€c mua, phdt hanh tdi san tdi chinh d6.
No

phditra hichinh

r c-y. cdc khoin phai tra ngudi biin va phai tri
kh6c, chi phi phai tr,r. Tai thdi didm ghi nhdLn lin ddu. cac khoan no phdi tra tdi chinh dugc xdc dinh theo gid phat
hdnh cdng c6c chi phi phat sinh lien quan truc ti6p d6n r iic phiit hanh nq phai tra tai chinh d6.

No phai tra tdi chinh cira TQp dobn HAPACO bao g6m cdc Lhoan

Giti tr! sau ghi nhQn tun

diu

Hien tai chua co cic qu) dinh \e dd!1h
2.? TiAn

'

vi

c6c

khoin tuong

gii

l4i cong cq tiii chinh sau ghi nh{n ban ddu.

aluong tian

Tidn vd c6c khoan tuong duong tian bao gdm tiain mit tai qu)-. tidn gui ngdn hang, c6c khodn diu tu ngin h4n cd
ihdi gian d6o han kh6ng qua ba thiing, c6 tinh thanh khodn cao, c6 khd ning chuy6n d6i dA ddng thanh cdc luong
LiEn xdc dinh r a khong co nhidu r!:ii ro trong chu) en doi Lhinh ticn.
2.8

Cic khoen phiithu

Cic lhoan phdi Lhu duqc trrnh bil rrdn Bdo cdo tiri chinh theo g.a tri ghi sd cdc khoan phdi lhu khAch h,rng
ph:ri thu kh6c sau khi tru di c6c khoAn d{ phdng duqc lap cho c6c khoan ng phii thu kh6 ddi.

!i

Du phong nQ phai rhu kho doi duoc trich lap cho rLmg lho.ur phai thu kho doi cdn clr \ ao tuoi ng qud han cua
mfc tdn th6t c6 thil x6y ra.

cac khoan ng hoac du ki6n

2.9 Hirng tiin kho
Hang l;n kho dLrgc rinh rheo giii goc . fruong hgp gid Lri thudn co lhc Lhq( hien dugc rhdp hon gii goc thi phai
rinh lheo gid lri lhuan cd rhd rhuc hien duoc. Oi; g6c hing tdn kh,-r ba.-r gom chi phr mua. chi phi chd bi6n \a cdc
chi phi lien quan truc tii:p kh6c phdt sinh d6 c6 duoc hdng tdn kho o dia didm rd trang thai hien tai.


C6ng ty C6 phAn

Ting

5+ 6

Tip .loin HAPACO

Bio cio

Khdnh HOi, Qu4n Ngd Quydn, Hni

ci6 tri hang tdn kho

du.gc

Phdng

tii

chinh hqp nhat

Quf

4 nnm 2012

xic dinh theo phuong phrip binh qudn gia qul in.

Hing tdn kho duoc hach toan theo phuong phdp k€ khai thudng xuy€n.
Dr.r thong giam gid hirng ron kho duqc ldp \ao thoi diem cuoi nam
kho ldn hon gi5 tri rhuAn c6 thii thqc hiQn dugc.

2.10 Tni sen cii alinh vd khdu hao

tii

lar

so chdnh lQch girla gia goc cLia hirng tdn

sen c6 dinh

liri san co dlnh hiu hinh. lAi san co dinh vo hinh duqc ghi nhjn theo giii g6c. Trong qud trinh su dvng. lai san co
dinh hiru hinh, tdi sdn cO dinh vO hinh duoc ghi nhQn theo nguy€n gid, hao mdn lui k6 va Bid tri cdn lai.
Cdng ry khiu hao duqc Lrich Lheo phuong phip duorg rhanJ. lhiri ;ian

-

k\iu

hao duoc uoc Linh nhu \dul

- 15

nam

07

nam

06 -

l0

nnm

03 -

05
20

Nha cua, vat kien tr[c

05

Mdy mdc, thi6t bi

05 -

Phuong tien van tai

Thi6t bi qudn

li

Quydn su dqng d6t co thoih4n

ndm
ndm

2.1I Cric kho:in ddu tu diri hen khdc
Cdc Lhoan

d;u lu chung khodn lqi thdi diem bio cao, niu:

- C6 thdi han thu hdi hodc d6o h4n khdng qua 3 thang k6 tn ngdy mua khodn ddu tu d6 dugc coi

ld "tuong duong

riAn';
- C6 thdi han thu hdi v6n dudi

I

ndm hodc trong I chu

- C6 thdi han thu hdi v6n tr€n I nim hoic hon

I

chu

kj

kinh doanh duoc phar loai

kj'kinh doanh

dLr,-rc

phdn loai

li

li tai sdn n8;n

han;

tdi sdn ddi han;

gii diu tu duoc liip viro Lhoi di€m cuoi nam la.o chenh l.;ch pina giri goc cua cdc khodn ddu tu
todn hen s6 k6 toan lon hor gi6 tri thi trudng oua ching t?i thdi diim lap du phong.

Du phong gidm
duo. c hach

2.12 Chi phi

ili vay

Chi phi di vay duoc ghi nhan vdo chi phi san xudt, kinh doanh lrong k) khi phiit sinh, tru chi phl divay li€n quan
lluc lidp ddn viec diu tu \ay dung hoac san rudt riri san do ddng dug( linh vao giii rri cua rai sdn d6 tdLrgc ron
hoa) khi co du cric di€u ki€n quy dinh trong Chudn muc Ke todn Viet Nam s6 l6 "Chi phi di vay".

ri1 dung hoac s"n xuit tii

1

di

diri

ftr€n 12 thdng) d6 c6 th6 dua vdo su dung theo mqc dich dinh tru6c hoaic biin thi dugc tinh vdo giii trj cira tdi
do lduoc vdn hoii.;. bao gom cdc khodn ldi tidn r a1 . phrn bo ,:ic ll'ocn .hiet khdu hodc phu Lroi khi phdL h.rnh
phi6u, cdc khoAn chi phi phu ph6t sinh lien quan tdi qua trinh lam thu tuc vay.

san

Chi phi di ray liEn quan truc Li6p den r iec diu tu

2.13 Chi phi

tri

san do dang can co thoi gian

trudc

Cac chi phi tr,r trudc chi li€n quan d6n chi phi san \u6t kinh dornh nim tii chinh hien tai duoc ghi nhAn ld chi phi
tid truoc ngin h4n vd duo. c tinh vdo ch i phi sdn xudt kinh doanh trong nam tai chinh.

Cuc chi phi da phdl sinh rrong nim rei chrnh nhung lidn quan den k6t quii hoat dQng san xudt kinh doanh cua
nhidu ni€n dO k6 toan dugc h4ch to6n viro chi phi tra truoc d;ri han di phdn b6 ddn vio kiit qud hoat dong kinh
do3nh rrong c;c nien dQ ke Lodn sau.
Viec trnh va phan bo chi phi trd truoc ddi h4n viro chi phi sin xuat kinh doanh tiolg ki'hach to6n dugc can cir vao
tinh chdt. muc do tung loqi chi phi dd chgn phuong phip ,,i L.eu thu- phan bo hop lj. Chi phi rra truoc duoc
phin bo din vdo chi phi san xudt kinh doanh theo phuong phip duong rhang.
2.14 Chi phi

phii

tri

C6c khoan chi phi thuc t6 chua phat sinh nhrmg dugc lrich tru6c vdo chi phi sirn ruirt, kinh doanh trong kj dd
ddm bdo khi chi phi phat sinh thqc t6 kh6ng gcy d6t bi6n cho chi phi san xu6t kinh doanh tren co sd dam bao

nguy€n tic phii hoo giaa doanh thu var chi phi. Khi c6c chi phi d6 phat sinh, ndu cd chenh ldch \'oi so da trich, ke
to6n tiiln hdnh ghi b6 sung ho4c ghi giin chi phi tuong ung \ oi phan chenh l€ch.

l0

'\

Lrdi
,1


C0ng ty Cii phdn Tnp doin HAPACO
Tang 5 + 6 Khanh HOi, Quan Ngd Qu) en. Hai

Bio cio tdi chinh hqp nhet
Qui 4 nnm 2012

Phong

2.15 C6c khoan dq phdng phei tra

mot khoan dU phdng phai trd ld giA tri duoc udc tinh hgp
thanh toan nghTa v\r ng hien tai t?i ngdy kiit th c ki k6 todn ndm

ci6 tri duoc ghi nhan
chi dC

cilra

li

nh6t vd khoan tidn

sC

phAi

Chi nhtng khoan chi phi li6n quan diin khoan dU phdng phdi tra dA l+p ban ddu mdidugc bn dip bing khodn du
phdng phai lra d6.
Khoan cndnh ldch gina s6 du phbng phdi rra dd lip o ky ke rodn rruroc chua su dqng h6r lon hon s6 d{ phong
phiii rr.d lap o ki bdo c6o duoc hodn nhap ghi gidm chi phi sdn xuAt, kinh doanh trong ki tru khoan chenh lech
lcm hqn cia kh6an du phdng phai tra vA bAo hanh c6ng trinh xay lip duoc hodn nhdp vdo thu nh4p kh6c trong ki.
2.16 Viin

chi

s0 hiiu

deu tu cria chU so hiru dugc ghi nhan theo

v6n
fheo

Ciil

chL?ng nhdn ddng

kj

si5

v6n thrlc g6p cira chu so hru.

kinh doanh thay doi lin lhd

ll

ne;) 2l thing I I ndm 2009 rhi Von diiu lq cua

COng ty ld 500.002.510.000 ddng.

Th{ng du v6n c6 ptrin dugc ghi nhQn theo sil ch€nh lQch Im6nhgi6 c6 phiilu khi phdt hdnh c6 phiilu ldn dAu, phat hdnh b6 sung hoAc t6i phrit hnnh c6 phi6u qui. Chi phi
tr.uc ti6p li€n quan d6n viQc phiit hdnh b6 sung cd phi6u hoic t6i phrit hirnh c6 phi6u qui duqc ghi giam Th4ng du
\ on co pnan.

C6 phiiju qu! ld c6 phiilu do T{p do2rn phiit hdnh vir sau d6 mua lai. C6 phiiiu qu! dugc ghi nhan theo gi6 tri thgc
t6 vd trinh bdy tr€n Bang Can d6i k6 toAn la m6t khoan ghi gidm v6n chr-r so htu. Tdp dodn kh6ng ghi nhAn cdc
khodn lai (16) khi mua, ban, phdt hanh hoac hriy c6 phiiiu qu!.
lA s6 lgi nhuAn tir cac hoat d6ng cira doanh nghiep sau khi tru (-) c6c khodn
ctrinh s6ch k6 tonn vd didu chinh hOi ti5 sai s6t trgng y6u cria c6c nim truoc.
6p
dung
trdi
t6
tnay
d6i
didu chinh do
phan
phiii

c6
th6 dugc chia cho cdc nhi ddu tu dua tr€n t! lq gop von sau khi dugc HQi
nhuin
thu6
chua
Loi
sau
dong qurin tri phe duyQt vd sau khi da trich lap qAc quy du phdng theo Diiu le T.lp dodn va ciic quy dinh cia phdp
luat Viet Nam.

l-oi nhuQn sau thu6 chua phan ph6i

C6 hlc phai rra cho ciic c0 d6ng dugc ghi nhan ld khoan phdi tra trong Bang Can d6i k6 to6n cia
khi co rhong bio chia c6 tLrc cua HQi dong Qudn rri T{p dorn.

2.17 CAc nghiep vs bing ngo4i

T

{p dodn sau

tQ

tQ kh6c vdi dtm vi tiCn tC k6 to6n cha Tdp dodn (VND/USD) duoc
phdt
sinh nghiQp vu. Ch6nh lech tj giii thuc te phAt sinh trong nam duqc
h?ch toAn theo ty giri giao dich vdo ngdy
ghi nhan vdo doanh rhu hoac chi phi tdi chinh cr.:ra ndm tdi chinh. T?i ngdy kiit thnc ki k.: toan ndm, c6c khodn
muc tidn t6 c6 g6c ngoai tC duoc diinh giA l?i theo ti gi6 binh qudn li6n ngdn hdng do Ngan hdng Nhd nudc cdng
henh lqch g Bi; do ddnh gi; lai .o dLr euni nin) (ia cdc khoan muc tai sdn I ir cong no riin

bri rqr rhoi didm nal
giic
ngoai tQ dugc phdn 6nh o khoAn mqc "ChCnh lech tj giA" trong Phdn Viln chrjr so hiu trCn
t€ ng6n hqrn c6
kii
toan
ud se dug" ghi giAm ftong nAm tiiip theo; ch€nh lech ry gi6 do ddnh gii l4i s6 dlr cudi nam
eung can aOi
ng tidn tC ddi h4n c6 giSc ngoai t€ dugc hach todn riro bdo cdo kdt qud hoqt dQng kinh
khoa11
muc
cdng
c,ic

CAc nghiep vu ph6t sinh

bing ciic don vi tidn

i

)
.l

"riu

doanh cia nam tdi chinh.
2.18 Ghi

//

nhfn doanh thu

Doonh thu ban hang
Doanh thu b6n hdng duoc ghi nhfln khi ddng thoith6a man cac didu kidn sau:
phAn lcrn rii ro vd lgi ich gin lidn vdi quydn sd hilu san phdm hoac hang hoa dd duoc chuyEn giao cho nguoi

_

m

ua:

gir

quyAn quan lyi hdng h6a nhu nguoi so hrlu

-

Tdp dodn kh6ng cdn nim

-

Doanh thu dugc xric dinh tuong ddi chic chSn;

hin8 hoa hofc qu16n kidm so6t hdng

h6a;

Tap dodn da thu dugc hoac se thu duoc lgiich kinh l(i tu giao dich bdn hang;
Xac dinh dugc chi phi li€n quan diin giao dich ban hdng

ll

4

o
\t


860 cio

C6ng ty C6 phAn T{p ttoin HAPACO

Ting

5 + 6 Kh6nh

H0i, Quin Ng6 Quydn, Hdi

Phdng

tii

chinh hqp

nhit

Quf 4 nnm 2012

Doanh thu cung cdp dlchv4

Doanh thu cung cdp djch vu duoc ghi nhan khi k6t qua cua giao dich d6 dugc xac dinh m6t cach d6ng tin cAy.
TrLrong ngp vi.;c cung cdp dich ru lidn quan ddn nhiiu ki th' doanh thu duoc ghi nhirn Lrong kj lhco kel qu;
phin cdng vi6c dd hodn thdnh vdo nga) lap Bing Can doi ke toiin cua ki d6. Kiit qud cia giao dich cung cdp dich
vu dLroc rac dinh Lhi thoa min ci5c diiu kiin rau:

-

Doanh rhu duoc xac dinh tuong ddi chic chin:
C6 khd ning thu dugc loi ich kinh t6 tu giao dich cung (dp dich \ u d6;
Xdc dinh duoc phdn c6ng viQc dE hodn thAnh vdo ngdy l6p Bang cdn d6i k6 toan;

Xic dinh dugc chi phi phiit .inh cho giao diih

r ir

chi phi de \orn r\inh giao dich cung cdp dich r q dd.

Phin cdng vi€c cung c6p dich vq di hodn tharh dugc xiic dinh theo phuong phdp d6nh gia c6ng viec hodn thdnh.
Doanh thu hoat d6ng tdi chinh
Doanh thu phat sinh tir tidn l6i, tidn bdn quyi,n, c6 tfc, lsi nhudn dtroc chia vd c6c khoan doanh thu bo4t dong tdi
chinh kh6c duoc ghi nhdn khi thoa mdn ddng thoi hai t2 r diiu kiin :rr :

-

Co Lhd ndng thu dugc lgi ich kinh

16

tu giao dich do:

Doanh thu dLrg. xac d!nh ruong d6i chic ch"n.

Doanh thu hoat dong tdi chinh tu hoAt dong
gita I ap doan r a ben nhdn rirl thdc ddu tu.

i)

thdc diju tu duroc ghi nhan theo bien bAn xdc dinh l5i tirng thoi

kj

Co tuc. loi nhuan duoc chia dugc ghi nhdn Lhi T?p doAn duoc qulin nhin co luc hoac dLroc qulin nhSn lgi
nhuAn tu viec g6p v6n.

2.19 Ghi nhan chi phi

tii

chinh

Crc khoan chi phr duoc ghi nhan vao chi phr

-

Chi phi hodc c6c khoan

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0v0t/20t2

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hian tui theo tiing don \)i nhu

'tau

eni 4l2or2
VND

C6ng ty C6 phAn Hapaco Hdi

Au

602.502.234

C6ng ty C6 phAn Hapaco YCn Scm

18.053.071

C6ng ty C6 phAn Hapaco D6ng B6c

40.868.438

c0ng

LAr

co

661.423.743

BAN TRt,N

co PHrtu

ViCc tinh toan lai co ban tr€n c6 phi6u c6 th6 phdn phOi cho c6c cO dOng sd
dLrgc lhFc hien dva lrdn cdc sd

liiu

sau

hiiu c6 phin phd thOng cta

COng

ly

:

Qu! 4120t2
VND
5.068.582.710

Tilng lgi nhu{n sau thuil

Loi nhuQn ho[c
CO phi6u ph6

.
26

.

15

ph6n b6 cho cd ddng so hrru c6 phi6u phd th6ng

th6ng tuu hdnh binh quan trong

5.068.582.710

k'

27.919.'791

t82

Ldi co bdn tr€n c6 phi6u

LOt iCH CO OOitC THtaU SO

chi fiet
C6ng ty CP Hdi Hd
COng ty CP

16 V6n chii sd hiiu
38,46"/" r3.000.000.000
Tn

TMDV Hdi Phdng

0,160/0

6.132.000.000

Lgi nhuQn c6
rt6ng thi6u s6

Lqi ich c6 d6ng

nim 2Ol2

rhi6u sti

.'t96)

3.950.156.607

(2.399,014)

r.429.494

(2',7

I .926

(274.325.810)

c0ng

2l

3.95r.586.r01


Cdng ty Cii phAn Tdp .loin HAPACO

Bro c:io

TAng 5 + 6 Khrinh HOi, Qu4n Ng6 Quydn, Hni

27

.

tii

Phdng

chinh hqp nhdt

Quf 4 nnm 2012

CONC CU TAI CHINH

Gii ti ghi s6 k6 tudn

g6c
\TND

Girt

Tii

3t/t2/20t2
D{ phdng

Giri s6c

DU phdng

VND

VND

\,ND

0U0v20t2

sdn chinh

Tidn vd ciic khodn tuong
duong tidn

19 433 0a'7.62'7

Phai thu khach hdng,
phaj thu khAc

142.159.088.021

Cdc khodn cho vay

45.884.581.917

Ddu tu ng6n han

I

Edu tu ddi han

c0ng

.0'7

0.584 .924

26.2'79.181.892

(4.849.t26.192)

178.254.803.914

(3 .799 .967

.r92)

199.081.917
(939.169.124)

91 195 251 527

(11.310.319.206)

300_342_594-012

(17.098.8r,1.s22)

L070.584.924

(849.185.324)

26.212.251.521

(5.956.032.051)

232.01s.901.170

(r0.60s.184.s67)

Giti t4 sd kii todn

Nq ph6i tre
Vay

var

tii

31/12t2012

01t01t2012

\,1{D

VND

chinh

ng

122.920 .6t

Phdi tra ngudi bAn, phai tra khSc

5

.81

84.825 .928.444

1

78.684.819.654

Chi phi phai trd

5r

4.894.691.815

c0ng

.674.589.418

4.981.958.701

206.500.127.280

141.442.476.563

Tap dodn HAPACO chua diinh gid gia tri hoD ly crla tdi san tdi chinh vd ng phdi trd tari chinh tai ngay k6t rhuc
ni€n dd kti torin do ThOng tu 210/2009/ff-BTC vd c6c quy dinh hien hdnh yeu ciu lrinh bay Bdo cao tai chinh
vd thuy6t minh th6ng tin daii vdi c6ng cq tdi chinh nhung kh6ng dua ra ciic hudng ddn tuorlg duong cho vi€c
ddnh gid vd ghi nhdn gi6 tri hqp li cia cdc di san Ai chinh vi no phai tra tdi chinh, ngoqi trir c6c khoan trich lap
dJ phdng no phdi rhu kho ddi vd du phdng giam gid cic lhoan dir ru chrLng khoin da duoc ndu chi tidt tai cdc
Thu-v- 6t minh li0n quan.
Qurin lY

nii ro tdi chinh

ctra Tap dodn LIAPACO bao gdm rLii ro thi rruong. rii ro tin dung vd rhi ro thanh khodn. Tap
gifa chi phi njLi ro
dodn I{APACO da xay dgng hC th6ng ki6m soiit nhim dam bao su cdn bing tr mfc hqp
phat sinh vd chi phi quan li mi ro. Ban Tong girim d6c Tap doan IIAPACO c6 triich nhiem theo ddi quy trinh

quan li rui ro dd ddm bdo su can bing hop lj giLra rui ro \d kiim .oiir rui ro.

Rii ro tdi chinh

li

Rii to thi tttdng
lloat dong kinh doanh cia Tap doan HAPACO

sc chri yi5u chiu rui ro

khi c6 su thay d6i va gia,

g

ei6 h6i dorii

vd ldi suiL.
Rtu

ro ri gn.

Tap donn HAPACO chiu nii ro vd gi6 cira cac cdng cu vdn phdt sinh tir cdc khoan ddu tu co phidu ngin h4n r d
ddi han do tinh khong chic chin vd giri ruong lai cha co phidu diu tu. Cdc khodn diu tu c6 phiilu ddi h4n dugc
nim gii vcri mqc hoqch biin c6c khodn ddu tu ndy.

22

C6ng ty C6 phan

Tip .toin HAPACO

Beo cro

tii

chinh hqp nh6t

Kut to ve ty gta hot daat
Tap dodn HAPACO chiu rii ro vai d gi6 do gi6 tri hqp l;i cua ciic lu6ng tien trong tuong lai cua mot cong cu tdi
chinh s€ bi6n dQng theo nhDng thay doi cia qi gid ngoai l€ khi cAc khoan vay, doanh thu vd chi phi c{ra Tap doAn
FIAPACO dLroc lhgc hien bang don r i ri6n rq khac voi ddng Viit Nam.
KUt

ro te lal sual:

Tap dodn HAPACO chiu rlii ro va lai su6t do gid tri htm l! cua cric luatng tien trong tuong iai cta mot cdng cu
rii chinh sc bi6n dQng theo nhing rhay d6i ciia lai sudt thi truimg khi Tap dodn FIAPACO c6 phdt sinh c6c
khodn tidn gui c6 hoac khong c6 ki h4n, cdc khoin vay va ng chiu lai su6t thd n6i. Tap doan HAPACO qudn l;i
mqrc
riri ro lai su6t bing c6ch phdn rich tinh hinh cenh tranh tren thi truong d6 c6 dugc cac lei su6t c6 lgi

"ho

dich cta Tdp dodn HAPACO.

Rii to tln .l|ng
Riri ro tin dung ld n:ri ro md mot ben tham gia trong m6t cdng cu tdi chinh hoAc hgp dong kh6ng c6 khi ning

thuc hi€n duoc nghia vq cira minh ddn d6n tOn thAt vd tai chinh cho Tap dodn HAPACO. Tdp doAn FIAPACO c6
cac rui ro tin dlng ti hoqt dQng dQng sdn xu6t kinh doanh (chu y6u d6i vdi cdc khoar phai thu khrich hdng) va
ho?t dQng tdi chinh (bao gOm tidn gtri ng6n hing, cho \ a) r i cic cong cq tdi chinh khiic).

Rii to lllanh klrotin

rii ro Tap dodn HAPACO g4p kh6 khan khi thFc hien cic nghia vu tdi chinh do thi€u
ro thanh khodn cia TQp doirn HA PACO chu I 6u phiit sinh tLr vi6c cdc t,ri sarn tdi chinh vA no phai tra di

Rii

ro thanh khoin ld

v6n.

Rii

chinh c6 c6c thdi di6m d6o han khic nhau.
han Lhanh Lo.in cua cdc khoan ng phai trd t,ri chinh dr.ra Lrcn cac khoan thanh rorin du kidn rheo hqp ddng
co
so dong tiin cua c6c I'hoin goc) nhu sau:
ltrdn

I hoi

Tir I nam trd xLrong
VND

c0ne

TrCn 5 nam

\,ND

VND

T4i ngiry 3ll12/2012
'78.5'72.3'77.769

Vay vd nq

PhAi

a

ngudi biin, phaitrd khdc

r

.348.238.042

122.920 .6t

5

.8t t

78.684.819.654

4.894.691 .815

4.894.691.815

Chi phi phni trd

c0nc

44

78.684.819.654

62.r sr.889.238

1,4s44.238.042

206-500.121 .280

T?i ngny 0l/01/2012
Vay vi nq

57 .401

Phdi tra ngudi b6n, phdi tra kh6c

51.674.589.4r

Chi phiphditrd

c0ng

.704.444

27.418.224.000

4.981.958.701

4.981.958.701
114.061.252.s63

84.825 .928 .444

51.674.589.418

8

27.4t4.224.000

141.482.17 6.563

Tdp dodn HAPACO cho ring mric dQ tap tung rui ro d6i vdi vicc trd nq ld th6p. Tap dodn HAPACO c6 kha
ndng thanh toAn cdc klioan ng d6n han ti! ddng tidn tU hoat d6ng kinh doanh vd dAn thu tU ciic tdi san tdi chinh
dao han.

23


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C6ng ty C6

phin Tnp doin HAPACO

Brio cdo

Tang 5 + 6 Khdnh H6i, Quan Ng6 Quyain, Hei

29.

Phdng

tii

chinh

ho.

p

nhit

Qui 4 nnm 2012

TI{ONG TIN KHAC
Tci thoi didm lap Bao cdo di chinh, C6ng ty C6 phan KIU Cdng nghiap IIdi Phdng dang trong giai doan ddu tu
vi chua lap 860 ceo tdi chinh nen kioarl ddu tu vdo c6ng ty li€n k6r n€u tren chua clugc didu chinh theo phuong
ph;p \ on chL .o huL Tu) nhi6n. Cong l) carn kit rang chenh lqch do r iii Jiiu ch rnh ru phuong ph;p von chi so
huu \ a Plruonp phap gia g6c khoan diu tu tai congtl lienkettre'tlrArpanl-huonglrQnB)€udenB;ocaolai
chinh hgp nhdt cua C6ng ty-

r ii. crnr

lir

!d noridm rdnc lidn qrln

{jFn cdc

tho;n diu ru nhu.3..

\6nl'urg(ipd6n
t

rl

ong
C6ng ty TNHH Kinh doanh TM vd

x:\tK HAPACO C6ng ty C6 phAn

Ftd

Y

N6i

t6 Qu6c t6 Hai

Phdng

Cdng ty TNFIH Thuong m4i Ddi

Viet
C6ng ty Cd phin KhLr C6ng nghiQp

Hiii Phdng
C6ng ty C6 phdn HAPACO Ddng
B6c
C6ng ty C6 phan FLA.PACO H.P.P

Cdng ty TNHH Hapaco Phuong
D6ng

r6n
i5 000.000.000 35.000 000 000
\

rin

diiu

li

Canr kir gdp

120.000.000.000
r4

450.000.000

500.000.000.000

45.000.000.000
127.000.000.000

30.000.000.000

Ty

li (%t

-

100.0%

61.200000.000

-

51,0%

t4 450.000.000

-

100,0%

000

89.746.000.000

30,0%

5.523.85s.039

29,8%

120.,+32 000 000

155.630.855.21?

94,80/.

29 960 000.000

10.984.455.931

99,90/.

1s0.000.000

13.,100.000000

121.112.000.000

871.450.000.000

C0ns

3l/t2l2012

NITUNG SU'KIDN PHAT SINH SAU NGAY KET THUC K'i' KE

261.885.166.187

TOiN

Kh6ng c6 su kiQn trQngy6u ndo xdy ra sau ngay lap BAo srio tdi chinh ddihoi dugc dieu chinh hl1 cdng b6 rdn
Bdo ceo tdi chinh.
J1

\CHIEP \ I,

\i

SO DI

'\

OI CAC BIN LI.:.{ QUA\

56 du v6i cdc ben lien quan tai ngdy 31/1212012:

Cdr bin lidn quan

T^i nsi\

M6i quan h0

3111212012

\,T'lD
Phrii tre

'

ang

It

Duong Hiin

chn tlch HDQT

2.000.000.444

Thdnh vien HDQT kicnl

one frt Xuan Clflrng

Tilng GD

t

9.787.134.293

s6 LIEU So SANH
56 lieu so sanh ld sd lieu trCn 860 cAo tdi chinh hqp nhdt nim 201 I ,ld duoc [iinr toiln vd BAo c6o tai chinh hqp
nhir Qui 04/201I do C6ng ty C6 phdn Tip dodn HAPACO lip.
A8

CONGIY

il'--

v --

\9t."il

25

rPt"

hdng 02 ndn 2013