Báo cáo tài chính hợp nhất quý 3 năm 2013 - Công ty Cổ phần Tập đoàn Hapaco

Cdng ty CO phnn T0p ilohn HAPACO
Br{o crio tdri chinh hop nhAt

Quf

3

Nim

2013

Noi nhin: Luu phdng k6 tofn TAp dohn


Bno ceo

C6ng ty C6 phin Tap doin HAPACO

T^np5+6KhanhH6i

chinh hap nhAt

I

Nq6 Quycn. Hai Phdn

RANG

tii

cANDfrr rB roAx nor,

nnm 2013

tuAr

Tai ngly 30 thrng 09 nnm 2013

Thu!€t

MN

TAI SA]t

t00

A

rAr sAN NGj.N HAN

110

I

Tian vn cnc khodn tuong duong iian

t1l
t2l)

30/09/2013

01/01/2013

VND

VND

492.066.903.212

316.473.tt73.169

t9.524.195.167

22.116.121.ntq

l ridn

i9.524.195.167

22.416.121.448

II

60.701.488.'100

46.015.797.717

61.615.584.924

46.955.166.841

C{c khorin diu tu tni chinh ngiin h?n

l4r

121

I oiu tu ngir

tr9

1 Du phdns siem giA diu

I

130

tune;rhan (*)

Crc khoen phiithu ngin b?n

(914.096.524)

(939.369.124)

?96.780.923.2r 8

2n6.522.922.838

]]l

l Phii thu

khech hang

4,1.010.802.584

18.6t2.958.8,15

1-12

2 TrA trudc cho ngudi bdn

41.222.8',79.609

20.789.029.s92

135

5

Cdc klodn phdj thu kh6c

210.393.5.10.017

r5r.900.060.593

139

6 DLr phdng

(4.846.298.992)

(4 849.126.192)

102.293.859.1IJ

91.878.385.286

102.293.859.11i

91.878.385.286

140

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I

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phii ihu ngin

(*)

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150 V

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151
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Thu6 GTGT duqc khdu trn

ftu6

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T:ti san ngar han kh,,c

9.609.216.620
r.159.098.9s,1

5t6.I32.921

6115.854.0i8

4.500.897.216

2.i?8 995

2.518.995

5.488.904.726

.15l9

6:17.488


C6ng1yC6 phinTAp doln HAPACO
Tdns 5 + 6 Khrnh HOi. QuAn Ng6 Qu,vdn

Hij

Dro cro Gi chinh hqp nhiit

phane

Qui 3 nim 2013

BANG cAN E6r xE roAN

nop unAr

Tei ngny30 thrng 09 n5In 2013
(ti€p theo)

30/09/2013

01/01/20I3

VND

\TND

395.538.291.309

387.1 4.17 6.940

c6 dinh

281.844.013.868

252.16U.228.9s',7

T:Lisiin c6 dtnh niru hlnh

122.424.623 .621

128.187.203.72,1

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MA

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200

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220

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Q.22A.651671)

(1.%4.176.1t])

t0

150.616.239.641

116.012.473.278

tl

106.070.009.153

1?0.230.932.3 t1

75.976.000.000

89.746.000.000

4t.8r 6.251.523

.11.195.251.523

(r L722.242314)

(r r.3 r 0.319.205)

2.117.1,75.008

2.25J.052.306

1)

Tdi san dni h?n khtc

TONG CONG TAI SAN

476

7.146 491928

Tnisan dlih4n kh6c

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371.9

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5.r51.918.815

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4.885.440.254

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260 V
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268 2
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2.216.6t3.l,l0

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3.917.710.352

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5.416.993.280

6.822.563.160

887.605.194.521

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220.411.404.163

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175.838,266.721

24.64i.551.826

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Nguoi nua rri ddn rrudc
Thu6 vd cac khoen phaj nop Nha.udc

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4.708.009.760

4.965.672 524

I1

56.069.11 1.004

41.641.1 18.99i

(2.010.001.639)

(1.852.12,1.6:9)

99.459.836.578

.14.579.138.042

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99.218.936.518

4,1.3,18.238.042

ss8.219.212.{i62

s31.578.859.515

558.219.212.062

533.s78.859.5,15

280.752.610.000

280.152.610.000

168.200.4i4.219

168.200.414.219

(4.662.935.543)

(4.662.915.i4i)

60.153.508.593

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6.616.551 635

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(Theo tolg lhti\ giin tiil)
Qu!

MN

3

ntn 2013

Thuy6t
Chi 1i0u

Tn 01/01/2013

-rn 0l/01/2012

dan 30/09/20r3

,l6n 30/09/2012

VND

VND

I. Luu chuydn iian tn ho?t dong kinh do'nh

01

1.

2. DiA:

02

26.916.812.191

7.1A7.010.962

chitlt cho ctic khonn

(6.371.332.170)

21.80,t.696.837

14.383.915.816

13.9i2.660 117

383.823.16,1

4.006.641 880

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03
04
05

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5.39E.615.14,1

5.664.926.613

20,575.514.321

28.911.707.799

,.,

lS

D.

(10.415.47i.828)

(8.?61.,191.389)

.l 41 .135

23.562.03',7.511

(497.188.73s)

26,1.899.003

3 .1 69

(4.696.225.061)

(5.821.321.339)

(4.213.66i.309)

(2.17 r.469.101)

598.286.135

I1.154.256.l3l

(1.206.217.851)

(10.89i.684.913)

I

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20 LItu chulin A fiItdn fi ha$ dAtry kinh donnh

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(89.587.690.78s)

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31 5 .7

(84.672.9t7.478)

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23.914.7A1.20't

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(26. 140. 1 -16.5:1 1 )

134.527.,159

2.314 .964 .016

(34.100.000.000)

(15.196.500 000)

(4,1.6r.781

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1,10.5l7

201.290.000

(2.450.000.000)
37 I80.000.000
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1.268.3t,1.992
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tli

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ti

Tn 01/01/2012

di5n 30/09/2013

d6D 30/09/2012

VND

VND

.14t

115.614.554.570

chlnh

33 3. Tidn vay ngin ian, d2Lj h?n nhAn duqc
34 4. Tian chitldno s6c vay
35 i. Tian chi rrdno thue tdi chinh
4a Ltu chuyin fiAn fiuan ft hol d\ne fii chinh
50 Lrru chuy6n ti.]n thuin trong ky
60 Tian vA tuons duong tiin diu k!

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Tn 01/01/2013

220.044

(116.025.431.562)

ty

(r 06.516.666.067)

(7:16.070.000)

103.283.219.579

3

9.097.388.503

(2.872.633.6r9)

( 7 .529.39',7 .7

22.446,721.004

26.279.187.892

(49.891.622)

(3.494.326)

giA h6i doai quy d6i nsoei te

1, tusng duong tiin cu6i

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tii chirrh h0p nhet
Quil rel! 2013

BAN THUYf]T MINH BAO CAO TAI CHINH HOP NHAT
Qui 3 ninl 2013
DAC DIEXI HOAT DQNG DOANH NGHIEP

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t] C6 thar Tip doan TAPACO duqc d6i rcn tn C6ng ry C6 phin iLAI'ACO rheo Gii,v dang ht kinh doanh
ri 10 nsay 08/08/2009. C6ns tY C6 phan Tap do:in HAPACO doqc cii phin h6a tn doanh nghidt Nhi nxdc
theohirhtharcchuydnnhuqngtodrbOgietitlruocphdDv6nNlarLrdchienc6talC6ng\'GiilHiilltong\a'd
c6 phan Nha nuoc hi€n ci, cua C6ng D Giiy Hti Phdrg trong alorrg ly Cd phin Hdi Au cho Cong L) Cir rl irL
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ndm 2009,lloar dong kjrrh doanh cnaTap doanla:

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s6ch tdi .Li r vd lloar dong cia cic
2013. Viec ki;.r soit d4r drlqc k-hi C6rg !y c6 kha rang kidm soAL cec
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ich

let cho cnng nin] rai chjnh v6i bio crio tai chjn| cia Tnt doan. ap
sich k6lodn .hit quAn voi cic chini sach k6 toen cua TAp dodr. lrong lrudng ho. p cin fii6t, Bao
cio ml chirh cna crc ca,ne ry con duac diatr chiDh da dim bi'o tjrh nhdt quen rorg cic chi.i srLh Le Lodn dtrsc
ip durg tqiTip dodn va c6c c6ng Ly con.

Bdo cio tdi chinh cna cdc c6ng ry con duoc

dufg

cAc chinh

Cac s6 du. thn nhar ra ch; phi cht y6r, k6 ca cdc khoen lei hay 16 chua thuc hien phdt sirh tn
bO duqc lo?itln khihqp rhirBdo cdo laj chinh.

cic giao dlch roi

Lq'i jch cira c6 d,lng thiau s6 th€ hien phin loi druan noic I; v:L idi sif thuin kl6q nim sift bni to .long cur Tap
dodn vd duqc trin\ b,iv i nlc ricrs tren B;ng can d6ik6 toin nQp nhAr vi Bio c6o k6l qui kinh doanlt ho! nlr:t

.-..

o!Bdo oord. 'loor,-r
V;,,.hu so l,nu

vdn diil li
r^rJ0 na :0tj

q\cor d... Tl.

C6ng ty con
Conc

tt TNIlll Haplco Hf

Au

S()11
COngq Ci thAn IAPACO D6ng Bic
C6ngq,'INHH Hapaco YCr

C6.g

t] Cii phen

c6.g ly c6

Hai Ha

phan HAPACO H.P.P

Lid rfl Lon got

I\ l;
i ,

r2.891800.000 26.169.600.000 26.169.600.000
31.300.000.000 11.000.000.000 11000000.000

100%

I00%

019

100%

20.000.000.000 13.000.000.000 8.000.000.000

61.5%

45.000.000.000

127.000 000

000

5.523 855

039

5.5:i

855

155.630.855.217 155.630.E55.217 100%

C6ng ry TNHH Hapaco Phuong Ddng

:t0.000.000.000 10.984.,155.9-11 10.98.1.,1i5.9:1

100%

C6ngty lNHH Ilapaco Viel HLng

10.000.000.000

7.086.500.000 t.085.500.000

100%

C6ng

11,

CP

TMDV Hni Phang

l?

tlr

000 000

6 r32.000

000

6.121.9E0.000 99.8%

4

lt


C6ng ty C6 phin Tap donn HAPACO
'tins 5 + 6 r$6rn II6i. Quan Ne6 Quycn, Hai

2.4 Dau

B60 c6o

tii

cbinh hqp nhdt
3 nnIII 2013

Phq

lu vno C6ng tr- 1i6n k6t

Cing ry lian k6t lA mot cing t-! ma Tip doaLr cd arnr huong ddng
tienioanh cno rip doar. T;o.g Bro cAo tai chlnh hep nr'dt "a'

!'

rhung klrdngphii le c'ng

mo*

aiu

t"

q

con hav cong B
vAo c6ng tv licn k61 du!'^c k6 ioin

iheo phuong phap a6n chiL sdhnx

'Iaj thdi di6n lit 860 cAo 1di chinh, C6ngq C6ttdn Khu C6ng nghi$p Hai Phdng dang trong std doandtutu
chinl iheo phuong
v; clua lap Bao cio tai chnrh rcn khoin ddu tu vdo cdng ty 1i6n k6i ncu !r'€' chLra duqc dieu
aidr chinl tiL phuong phip \an chn sn
DtaD v6n chu so hnu. Tuy nhier, Cong L,r cam k6r ring ctreir llcl ao vlqc
ir,i""ln-" rn.r tr"'3n. ruo," o-u * t., "o'g l)']jen k6l t'€n kl6fg idl lumg neng viu il'n Bdo cio rdi
chinh hqt nn6t cLia Ca.g ry'
2.5

Lqi th6 thuong mni

gia
so ldi plar l'i tch

Lgi dr6 thLrong nni tren Beo cao triichhh hqp n!6t la phin phu tr gilla mtic
'Lla
'rua
''i
c6ns tv licn k6t ho'c dm
con'
cua
c6ng
ti'm
ting
c;ng
nq
ry
doar Lrong tdn-g gie rlj hqp li cta tai sen, c6ng no. va
coi la rnot loli iai sAn v0
ui gop u6-n l,ei i*'l rai nsa] thuc hien nghiep \'l] diu tu l'qi th6 fiuong-'r4j duqc
ii
r cna Iqi thd lruong ]]rai
glan
dlrng
udc
hdu
l iri,iLroc tinh nriu hao rheo-pbuir4 phlp duorrg rhing ti6n thdj

Trl

dar

vdkn6ng qua l0 nim.

gii tri cdn 1ai cna l.ioan
Khi bin cing iy con. c6ng ry lien kir hoic don vi g6p v6n li6n doanh,
tuclng lng'
clua knAu hao 16r duqc tiih v:io lhodn laiil5 do |gliep vu nhucmgbdn c6ng ry

l'r

rhe thuon! mrr

2.6 C6ng cq tni chinh

f
i

ti'n' ctc kboan phai fix khlch
Tei sin 1Ai chi.h cna TAt doan HAPACO bao gi'n ildn rd cic khonn nrorg tluong
dau'
khoan cho vav. cic khoan {ti tu ngan han vA dai ha'' Td thdj didn.ghi nhan ban
r'J.g ri plal ,r',, r.r,e".
"ac
quan
Lnrc
ticp
rli s'en tii ctrtnt ,tuqc xac dinh t6eo gid mutuchi phJ phdt hinl c6rg cic chi tti phdt sinh 1660 Iicn
d6n viec mua, phit hiDh i:ii san *'i chi r d6
II.t phai h a

ii

thihh

Nd nhar 1ri rai chrnh cu! Tap doar ILA.PACO bao gdm cdc khonn vay, cic khoen phai

ll"f,.r,,pl',O" rrr Ti
hdnh cing cli

Gii

t.i

nguoi bAn !a phii tra

thoid€mghrihanlindiu,cAcUroAnnqphAirataichinhd'rqcxacdlnhtheogiaplAr
ri6! d6n vjcc lhiilhinh nqlhairriai chinh d6

cbl phl phat sjnh liCD quan truc

ti sn shi nhin hrn dAu

lq .i. .. o.. .' ':rr\'o r ' lr'' -

' 'lr

2.i rian vi' ctc trhorn taong du0ng tian

Tii. va cac khodn tumg durng tidn bao gbrn tiin mAt qi qui, ri'n giri ngan hnng' cdc khoan daLL lu n-!an lnn
tli'i gian nao lan klong qui b;thdrg, car tinh lhanh khoan cao. c6 kh:! nang chuvcn ddj d€ d'Lne thanl cic luqng
c(r

din r-a. alnl, ui t l one .o nhi;r ruj ro

2.8

Lrong chuvan d6i rtrint'

tiir'

Cic kholin Phlithu

plaitbukhic

sau

kni trn

dicic

iii

cninh theo gia tri ghi s6 cdc khoan lhai rhu
khoan duphang dtrtlc lap cho cdc Ihoan trqphaithu kho ddi

Cic khoar phii thu dugc tinh b:r)' trcn Bto c6o

D!:phbnsn,rphAithukh6doidtrqcirjchlAt(hotngHnnrphl
khoannqnoic dqki6n rnirc tdn rh5t c6 thd xiv ra
2.0 llang I6n

llich

hnng va

thuknod" rrn'ri'orui'irqqudbancnaclc

lho

Trudng hrJp gi6 nj thrin c6 th; thUc hien du!'-c ihit h0I1 gia g6c thi phdi
vd cac
t,rhiheo sra r.i rh,ran co th" ri,,r"l,,q,, e,,n" . cia g6" hang tdr kho bao gaim ctiphi mua , chi phi ch6 bi6n
.hlFh lri-r quaf bttctiep rnc plrrtsrnn de.6 duo' hirng ti'n kho odia di"im v'i tirngth'ilier tai'
Hdng t6n kho duqc tinh theo gi6

g6c


$icbnrb hqp nhat
Quf 3 nim 2013

B6(r cno

C6ns ty C6 phan Tap {loarn TIAPACO
Tins 5 + 6 KhAnh 116i. Quan NeO QlLran. Hei Pldng

Gii rihingtiinlho duoc xAc dlrh theo phucmg pnrp binh qnan gja quyan.
Hn.g 6n kho duqc hecl

touin theo

thuong phip k6

kh ai

thuong xuyen.

D'r phang giam gia bAng tiin kno duqc hp vao thbi diam cu6i nanl la s6 chent IQch gitra gid goc cur harg
l6n hml gid tri Lluin co rh6 drlrc hi€n dlrcic.

2.r0

l.r

T)i sin

"r

cii dinh

v: khiu

hlfi.

tai snn c6 dlnh v6 hlllh duoc ghj

C6ne ty kh,u hao dr{.)c

'
-

Lr

ich fteo phumrg

lhat

,eo-d-o or Ior a Jo 1. .i '
I
tri cdn lqi

ro li I

.htn

theo nqu) en :ia. hro mor I i-\ ke \

d'rnngrhdns.

Tldj

05-15
05 07

Nha cna. valkiiin trLic

I46y nr6c, thi6tbi
Phuongden van

?.l

l

di!

03 -

thli

sau:

na1n

nam

fioi

han

05 nirn
20.4m

iu dni har khic

Cdc khoen dAu tu chr,"ng khodn l4i

- Co

tnrh.hu

06 10 niln

tii

Quyan sn duJg dir c6

Crc khotn

.o

4ia

giaD khAuhao duoc uarc

Thlar biquin Li

-

kho

hao tni sdn c6 rlintr

. : rr. d,. i r'oJ I a,1

djnh hnu

tir

fiai didm bio

cao, r6u:

han thu hdj hoic dao htn kh 6ng qua 3 thang ka tir ngay nlua khoan dau

tli

d6 dultc

co

i Id "tuong dLrorg

tidr:
- Co thdihan
C6

rldi

fiuhdiv6n dudi I

nbm hoic

rong I

I"

-.

2.12 Chi phi

ki

kinn doanh d'roc phan lo?i la tAi san ngin lanl

k! kin| doa.h duqc fhin lo4i l:r tii sin ddi llan:
lect gitra gi, gijc cLia ca! lho;n .l;u tlr
vao thoi dian cr6i ntun ld s6

han thu hdi v6n tr€n 1 nrm hoarc hon

Dq phnng giem gie diu ru duqc lAp

chu

-lo"'.

I

chu

"l€nl

ino

a,

'oo;'

'

"

dilay

Chi phi di vay doqc ghi rhAn vdo chi phj snn ruet, kinh doanh trong ki khi plit sinh, trn chi lhi .li va)- lien qnan
rruc tiiip d6n viec diu iu xay dmg noac sin xudi tai si. dn dang duoc tilrh vao gin lri cna iAi srn do (duo. \'' l
hor) khl c6 dn cac diiuki€. qLr)- difi lrong Chd. mvc K6 toan vietNam s6 16 "Chj phi diva]".
Chi phi di vay liCn quan rqc tl6p dan vlec diu tu xay dL.rng ho?c san xu;L di san do dang cin c6 thiri gian di ddi
ciLa r,ii si.
(iren 12 th6ng) dit c6 lha dua vio sir dung lheo rnuc dich dinh trudc hoic ban thi dLroc tinl vdo gjai
.16 (d!qc vij. hoa). bao e6n1 cic kionn lai fian vay, phan b6 cac khoin chl6t kJrau hoaLc phlL roi khi phil hani h,ii
phiau, cic khoAr chi pnj ph\l plrit siih liCf qux. tni que tinh lAn thiLtuc vay

ti

2.13 Chi phi tre tru6c

chjphi tla tru6c chi ljen quan d€. chithi sin xuil kj]rh doaDn ntul di chinhhiCn tei duqc ghinhan Ii chi phi
iritnr6c ng6n h?. ve duqc rinl vio chi lhi san {,1 kinh doalrhtrorg ndm di chinl
Cac

Cac cni phi da phit sinh trong nam tai chi.h.hung lL€rr quar ,lcn let qu: lroqr dqng sin \ r;t kiflr dolnn cna
rfiidu rien dO k6 torn duqc hach toin vao chi t,hr tr; trroc ddt hin d; lhan b', dar \.1o ket qui hoqt dong kjrh
doanh lrong cic nicn dO k6 toan s!Lr.

cli pli tra tnroc dii h?n vdo chi pli ran xuit kinh doa.h rnng ki' hnch toan duqc can cii lno
tnrh ch;t, mrlc dO dng lo?i chi phj da chon phuong phap vd ti€u thfc phen b6 h,r-p li. Cbi thi hn ttu8c duqc phan
VjCc rinn !a phA. b6

b6 rlin vao chi pnl sAn xu;1kinh doad theo lhuons phAp duong

:.11( hi nhr phi'

.(r.o'lip

tlirg.

lri

lr:

. r.p., ,n\-r.i,

'.

ro'\"o

h.ol

'

ki

'j

uoou ro,il\a'

doaflr trin co sd diln bao
dn bao khi c1i lbi phdt sjnh lhuc 16 khdrg giy dot bidn cno chi pli sin xuai
phi
pnit
n6u
c6
ch€nh

l,ach v6j s6 danich, k6
do
snrh,
ngu,vc. tic p}ln hap gjjia dordr ihu !a chi thi. Khi cic chi
rotn ti6n h:rdr ghi b6 surg noac ghi giem chi lhi hr ong nng vfi fhir clcnh lech.

t0

/
I

t


Brio cto lni chinh

C6ne ty C6 pbin T6p doln IIAPACO

\ooQ, er. l. l ro

,,r:r o\'r.,r:.Or;

2.15 Cnc khoin d{phdng phai

Gli tri
chi

tri ld giA tri duoc uirc tn1lr hqp li
taitlLi ngay l6t thtic l,l kc to6. nem

dLroc ghi rhan cua mot lhonn du

pli

Chl nhiins kloan cri

lnnrnz0lj

tr:i

thanh Loen nghia vrl nq hien

dC

Qul

}op nhat

lhdng phii

nh6t

vi

khoAn dan se phil

lien quan d6r khoan dv p|dng pllai trd de l4p ban dAu moi duqc bn dip bing k-hodlr

dLr

pbaitri dd

phong

ta di lip o kj k6lodn ru6c chra si dung h6t lon hon s6 dq phdng phai
ghigiidn
chi phi san xuii. kjnh d o3.h trong q- trit khoAn clcnh lgch lot hon
ho2Lnnhip
tri lap 6 k)'bio cao dugc
ciakh6an dqphbrg phai tri! vd bao hAnh c6ng trlnh xey lip duqc nonn nlap vdo thunhAp kiic ro'g ki'
Khoer

chCtuh 16ch

2.16 V6n chn sd

V6n

dir tu

gina sii dlr phdng trhAi

hnr

cua chn sd hf,'u duoc ghi rhtur theo s6

ki

Tleo CiAy chfng nlan ding ki

riin lhuc gop

doanh thay dOi

lin

cua chir so hliu.

rhLl 11 rgAy

2l

tharg 11

ran

2009 thi V6n di€u ]c cLia

Colrg ty la 500.002.510.000 d6ng.

Thang du vajr c6 phAn duqc ghj .htur theo s6 chenh lech ]tu hontoec nhd hon gita gi, thuc t6 phil hanh va
m€nhgjA c6 phj6u Hri phrt henh c6 phi6u lin diu. phit hdr$ bi sung horc tai phlr lanl c6 phi6u qui Chi phi
hLLc ti6p licn qua. d6n viec phit ha.h b6 surg c6 phi6u hoic tei |har hanh c6 pri6u qri duqc gni gien Thirng du
v6n cd pt

i..

C6 phi6u quy li cd phiiiu do Tap doin phar hanh vd sar d6 mua lai C6 phi6u
t6 v;r trlnh biy lrcr BAng Car d6i k6 toan rna' kltoar gl i g.lnr \on chu !,

"
'o,r r' \ r.1.orp\,, l. 'lo. L\''o e a

qui duqc ghi

lr.'r Trl

nhan tneo

gi' lri

thuc

doan kn6ng ghi .han c6c

to4t dong cna doanh nghiep saLr kl trn ( ) cAc ldoan
djatr chinn do ip dung hdj t6 thay dii chjnh s[ch k6 toan ]a diau chinh hdi t6 sai sdt tran! ]€u.iLa La. n;n t truoc
Lqi nhuan sau tl1u6 chua phar !h6i cd thd duoc chi, cho cic nhi dau lu dua trcn 1j lC q6p vOn sau ldri duqc Hoj
di'rg qudn tri phe dryet !A sau Lii ria trjc r lap ta! qq du lhong rleo DtF! ]e al dodn v;i ctc quv dirh cila ph:ip
Lqi

nhLtan sau rhuii chua phen ph6j l:i s6

lqi

nhLrAr tu cac

luai Vi€t Nanr.

Ci tric plrai tra cho cAc c6 ddng duoc ghr fh;n

khi c6 rhons beo chia c6 tLlc ciia

2.17 Ctc nghiep

lu bing ngoiti

Hii

la

d6ng Quan hl

roB.!h;i tr;rrongBJnqr'and6rkeroincrla
Tip doar'

Tap doan sau

te

sinh bing cec don vi tian ro l(]1rc voi dm \ri ian ti k6 to,n cha TOp dodf (\rND'lSD) duqc
gi,
giao dich vao ngiy thit sinl nghj€p vlr' ChCnn l6cl t gja $uc te phil silrh trong fanr
hqcn toen theo lj
'luqc
ghi nhAn vno doa;h thu hoic chi phi tdi chifh cia r.m tdi chjnt Tai ngav kiit thirc kj k6 toAn .am. cec $oen

Crc nshiCp vq

thil

mlrc tjan te c6 giic ngo?i le duqc d/inh gie l4i theo 1,"- gid lriifi quan lien ngen hdng do Ngan hang Nhii 'udc cdrg
giai do dtrin !,i6 lai s6 du cL:6j ram cna cic klloan mu! Lrr srn \ J corlj no tten
Oi t4l Lt oi aie. uay. chenh lech
tC ngin h?r c6 g6c ngo4i Le duqc phdn 6nn 6 nloan mIc "Chcrin lech ti gia" trong Phan V6r chu sd htu h0'
nahg car rt6l t6 toan va se duoc ghi gjrin lrong nin ddp theo: chenh lech
si, do dinh gi, lai s6 du c'r6i ntun
lo:ir
vio
bdo cao kdt qua loqr dorg knrh
g6c
tC
duoc
lach
dli
haLn
c6
ngoai
cila cic l$oan mltc c6rg nq lian t€
doanh cna nin t:ii clinh

t

ii

2.18 Chi nh4n doanl' thu

Dathh thu bnn hnrg

Do.

L.b,r .a du'
lc,n

-

TAp dodn kh6ne cdr

v2L

' o r, r . c:lrkre.]

'

lqiich gin li;Ir vdiquyan sdhtus,in than hoic hdigh6a

Phar

'
-

Liro

,

nim sin qulan

quan 1i hdng hoa

rhu nsudj si hou

hdng hoa ho.L q r\

n6a;
Doanh thu dusc

ric

dinn tuong d6i chic chin;

ip'orJ r
Xic dinn duqc chi phi licn

"'
qurrn d6n gj.io dlch

t1

Itn hdis

'p oo b'

da duqc cbu)'ar giao cho ngudi

"r ":

in krer. soit lr3f9


Cilne ty C6 phin

Bno c6o tAi chinh h9p nhat

Tip doln HAPACO

ar!' uK',{ qo;.Q, \"oQ,,er, lr DolP

QuvJn,m20lJ

Dodhh thlt clns cip dlch\,1!
Doanh thu cung cAp dich v! duoc ghi nlan khi kiit qua cna giao dich d6 duac x.ic dinn mot cAcl dine tirl cav
Truirglcip viec cung c6p dich lrt licn quan d6r nhiau ki lhi doafh thu duqc ghi l]har !ong kY tl eo [-er q!; phr
viqc aa loan tlerl veo nga,v lap Blng Can d6j k6 toan cna ki d6. Kdt qua cna giao dlch. rr g tar d rlt M
"Ong
duqc xic djnh l-i thoa mdn c/Lc di6u kien sau:

- Doa$ ihu duoc xdc d$n tuorg d6l chic chin;
- Cd khana.g lhu duirc lq'i ic! ki.h t6 tu giao dich cme cip dich vu.16;
. ,pB rgc. lo:\ ro.
- \,. ir'aua. p,dr ."g.:co.
' Xdc dlnh duoc chjphJ phir sinh cho giao dich v;i chi phl da hointhdnh giao dicl cxng c;p ditlr !'u do
Phin c6rg viQc cung cdp dtch vu
l)aanh

th

da

hointhanh duqc xdc djnl theo phuong phip denl gii cong viec ionn thdnh

haat dAngtdi .hikh

si$ tn tiar la;, tiin ban qr,vdn, ci tirc. lqi fiuAn duoc
ao,p o
tl :.; Jrlod,:
C6 khA nang thu duqc l{t ich kinll t6 tu giao dich do;

Doan\ thu thdt

'

Doanh thu duqc

xic

chia vd cac

|loan

doanh thu ho4t dong tai

dinh tuong d6i chac chin.

Doa.h ihu hoat d6ng iii chinil tir hoat d6ng ny thric dau tu dtLqc ghi nhan tbco biCn bdn xac dj.h lai rirng
giira l!t dodn vribennhan iLy tric dau tu.
Ca tuc.

1o.

i nnuin duac chia duqc ghi nhAn khi

Ta,p doiin dooc quyan

thij kt

]rhin c6 lirc hoac duqc quvdn nhin

1o.

i

rinuAn tir vj€c g6p v6n.

2.19 GhinhAn chi

I

phitli

chinh

I'qcgl

rlr' \o liol I r''l.

Chi phi hoac crc khodn

16 11cn

qur.

d6rr

ctc ho?t d(],,g diu tu

' Chi thi clo vay va di va-v v6n;
- CAc kloan 16 do thay dOi ti' gie l6i aorr c,a.a.
- Drp org.'i g .rti.r".l -

nglr ep

\!

tij

chinh;

lhaL nnf lt€rr qurn dtr nqoni lE;

Chi phi hott ilons tai chjnh tn hoai dong riy thnc din tu duc'c ghi nhAn theo bie. bin nac dinh 16lu"ng lhdl
Tip dodn va b€n nlan ny thic datr t'r.
Cdc khonn

tre. duq c ghi

lrnan theo ta,ne s6

phit sinh trong

K)-,

LlO.g bn trn

v61

doalh thu

ho41 dong rai

kj giia

chi'h

2.20 Cnc knoAn ihu6
Th1ld thu

nhtu hien hnnh

cic khodn thu6 phiinof clo naln hien lA.h vd cac nam trrldc duqc xic dn birg s6 tiin dq ki6n
pnii nop cho (hoac dLr.rc thu h6i ru) co quan Lhu6, dla ircn c,ir .riic dru6 suAt vi crc luai fiu6 c6 hicu luc d6n
ngay k6t ftirc kj k6 toan ran,.
T:ii sdnthu6

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1t .124 .251 .523

cOns

377.360.374.815

ll

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(914.096.524)

r.070.584.924

(4.849 r 26.192)

190.58i.019.438

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1.070.5E,l.924

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r

totn
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30/09/2013

ti

\ND

VND

226.9_r9.905.190

122.920.615.E I I

E0.894.162.830

19.564.198.321

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I'hAi

re ngudi ban. phii

nA Hriic

4.708.009.760

Cni phi thei Lri

207.450.486-6s7

3r2.5.12.077.980

cOng

gi, lri hqp li cna tai san tdi cbi.h vi nq phai ra tAi chinb tai .gal' kel thnc
ni6ndOkiitoandoTh6netu2l0/2009lTTBlC\ar)rqu- dlnnhrenlrarl ):r.:' t.rl ba BAociotaichinh
vn thry6t nirn d16ns tin d6i ldj c6.g cr.r tii c|lnlr nnrnii Lh rgdLrJ r" cac luong d"n tuc'r g duong cho viec
dinh gia va ghi nha. gi6 tri hqp li cna cac tai salr tAi cninh vi nq lhdj ti iai chi.h, ngolLi iru cic lloan lrich lip
Tltp doe| HAPACO chua dAnh glii

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li rni ro tni chinh
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Quan

bao gom rui ro tl r rruong rul ro fn dlng \a rur ro thanh khoan. TAp
do:rn tlAPAcO da xe] dung ne fi6ng kiam soat rhim din bAo ru can bing d lnilc hq'! ]i gila chi lhi n:,i ro
lhrt sinh vn chi phi quan 1i nliro. Baf lang glem d6c Tap doan HAPACO c6 trdch nhiam theo doi quy trlnh

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I nin 2013

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ddi han do tinh kl6ng chic chii !a eit nlong lai cira c6 pnl6u tliu tu Cdc kltoan diu 1u ca, thi6n dai han duqc
nilll giir v6i nuc dich chi6n luq'c leu ddi. lai lLbi diin kdt thiLc nrm LiLi chinh TAt doaD HAPACO ctua co l€
lo4ch bdn cac Lhoirl ddu tu nAy.

Rii

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chjnh sc bi6n dong tleo nhhg thay d6l cLra rt, giingo4it€ khi cdc khoan vay, doanh thu ve chi phj cna Ta! dotn
H-APACO dugc lhuc hien bdng dor vi tian te khdc v6i ddng Vi6t Nam

TAtr doin H,{PACO chiLr rni ro va

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226.939.905.i90

80.894.162.830

80.894.162.830

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99.278.916.578

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44.348.238.042

122.920.615.811

Tqi ngay 0l/01/2013
P|ai henguaJi bin, phai
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79

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nang tnanh todi cec khodn nq diin h4n ti ddng cn nr ho?t dong kinh doanh vi tidn $u til cac tdi snn tnj chlnh
dro han.

24

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