Báo cáo tài chính công ty mẹ năm 2010 (đã kiểm toán) - Công ty Cổ phần Hữu Liên Á Châu

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Cong ty

cb phan

HO'u lien

Boo dlo cua HQi(lOng Qu~nIli

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Cae boo cae. tal chlnh 31 tMng 12 ntim 2010

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A Chau


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Cong ty ell phan H[ru Lilln

A eMu

BAo cAo COA HOI OONG QuAN TRI
HQl(lOng QuAn tri GOng ly c6 pll~n HiJ'u l~ A eMu ("COng !y") Mn h"nh [rintl My boo cao 1I1Iy~;l
cae bao cao tal chlnh rll!ng cua COng ty v~ ngay 31lMng 12 nlIm 2010 va cho nam li:lieIllnll k6t
thue cung nglly

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CONG TY

COng ty Il\ m(ll cling ly ell ph'!m (IU'Q'Clhdoanh s6 4103000385 do sa Kl! ~
va D~u hi TMnh phO HO Chi Minh cap vao nglly 20 Itlang 4
nlim 2001, va Iheo cae Gitly Ch.:tng nMn Doog ky Kinh doanh 6'il!uchinh sau'
GiAy chlDJa oMIl lI'anll ky /Ijoh

Dillu chinh
f)i~ chlnh
t>ieu chlnh
Dillu chinh

D~ chlnh
Dillu chlnh
chinh

cIoan/J

tiJID:

rMli chinh

ltin 1
IAn2
Ian 3
lc\n4
lilin5
IAn6
Ifln 7

NgNgily 27 thNgily 19 lhang 3 nlIm 2003
Ngily 23 !hAng 3 nam 2004
NgAy 14lhNgNgay 12!h
Wu cI1inhI;\n8
o;6u chinh lAon 9

Ngay" tMng 1 nam 2008

Ngay28 IMng 5 nlIm2009

Dillu chinh ItIn 10

Ngay 25 lhang 2 nam 2010

De...

COng ty "IJQ'Cn;em ~t!

114/QD-SGDHCM ng;!y 23 IMng 10 nam 2008 do sa Giao d;ch Cho."mgkho;!n TMnh ph6 H6 Chi
Minhdp
C6ng ly c6 mQI COngly con la GOng ty Tr"'ch nh~m Hrru h,lIn MQIThanh vien Thep HCi'uLien reong
ty con.)
H~t6Qng chlnh eua COng ty lc\dn xuM san phllm CO'khJ, cae san phAm il'llqC lam tV lhep va hang
trang Irf n(li IhAt
COng ty c6 In,asOBlnh Tan, Thilnh phO HOChi Minh, Viet Nam .
cAe sV' KIIiN TRQNG y~u
Thea Nghj qu~1 f);,ll hQIco <1OngBAtthU'l'mg ng"'y 9 lMng 11 nam 2009, cIl';'lth6ng qua "*
ph"'l Mnh lham 13,800,000 cO ptll~u m6'i v6'i menh gl3 m& cO ph~u lc\ 10,000
WID. Chi ti~t nhll sau'
(I)

PMt hilnh 3.800,000 cO ptl~u m6i dll6'i hlnh IhoJccO phl~u IhllO'ng chn cO "Ong hien hCl'ucUa
COng Ii' th6ng qua vie<;sUodung nguOn ltlang dll vOn cO phlln va qui "llu III philt I~n. Thea
"0, thl)ng dll vOn cO pMn v;! qui il'au tl1 phill ml!n il'llqC chuyjn ltlilenhvOn cO phan v6'i glIa,n 1llQ'llile36.000.000.000 VNO vile2,000,000,000 VND nhll 6IJQ'Clrlnh My 6- Thuy~1 minh s6
21 1 lrong cae Mo cilo till chlnh rieng k6m thea; vile

(II) PMI hilnh 10,000,000 cO ph~u m6i chilo Mn cho cO "Ong v6'i gill ph;it nanh 1;\20000 VNOlcO
phl~U.
Trang nam. COng ty "a hoilen~t vie<;pMt hilnh 13,800,000 cO phO!u m6i nhll il'll(7e trlnh My 6Thuyi!t mlnh sO 21.2 trong cae baa cilo lileichlnh ri!ng k6m thea .
HOI DONG QUAN TRI

Cilc tMnh vlen HQi"6ng Quan tri Irong nam va van ngileyI<\pbaa cOOnay nhll sau
Ong
Ong
Ong
Ong
Ong

nAn X;io Co
TrAn Tulln Nghiep
Phan Win DOng
Bill Quang Hiep
Do:on MinhT~n

Chil t;ch
PM ehu l;ch
ThilenhviM
Thilnh vil!n
TMnh vien

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Cong ty CO ph~n HO'u Lien A Chau
sAo CAO COA HOI DONG QUAN TRI (t;ep tllea)

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KIEM loAN

COng ty TNHH Ernst & Yooog V~t Nam lil cOng ty k~m lotio cho COny

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CONG 80 rRACH NHIr;'M ellA BAN GIAM 06c061
Ban Giam o6c chiu lr~

VOl cAe sAocAo

nh~m dam bao cae bOOcoo tt1i chlnh ~ng

TAl CHINH RIENG

eho tirng "am ~ichlnh pha"

II/V chuy~n ~n IE!ri!ng dia C6ng tv Iroog "am. Troog qua trlnh ~p cae bOOcao \tIi chlnh 0009 nay,

Ban Giam d&: GOng ty don pMi:

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Ilia chon cae chlnh $aetl k~ lOOn lhlch hQ'p vil ap dung cae chlnh $ACh nay mot d1ch nh!1 quan;

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thl,l'Ch~n cae "anll gi
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r(i cae chu;\n rnlJ'(:
loan ap dung cho ~ng tv e6 (Il1Q'<:lIJ:lln th,; hay khOng vii tat Cll
nhOng sa; Iech trQng yl!u so VOl nhCmg chu.t.n mvc n;iy <.fadll(TC Irlnh My vii giAi lhlch troog cae
baa caot)i chlnh rio!!ng:va

•

lap cae Mo cao tal chlnh oong tro!!n00 sO nguyfn tae hoot the cho rang COog ty ~ l~p tv<; hO
ke

Ban Giam a6c chiu lrach nhiOm "am bao v'OC cae ~ sach ko!.lMn thlch h<;7p"Cll;I'CIo.lUgiO' ,,' phan
anh tlnh hlnh tai ehlnh cUa COng tv, v<ri m(rc oX>chlnh xiic hcrp IV, !boo .-.'ingcae ~ siich ko!.loan tuan thu vchiu tr.\ch nhiem vii v;~ quan Iy cae tal san cUa COng ty va do d"6 phai thve hien cae bien phap
lhlch hcrp ", ogan eh;!in vii pMl hi~ cae hanh vi gian Ian va nhO'ng vi pfli;lm khac.

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Ban Giiim d"6c "a cam kM II6i HOi ,,6og Quan tri riiog COng tv "a tuan lhli nhllng yl!u cau nl!u trl!n
Irong vi~ tap cae Mo eao tal ehlnh lil!ng,

PH~ DUYI~:TCAC BAo cAo
Chung 101pM dUYl!1cae
hc:rptYllnh hlnh tai chlnh
doonh ril!ng va Ilnh hinh
cae Chuan mve
lOan
COlil!n quan .

Ke

TAl CHiNH RI~NG

Mo dlo tai ch(nh r~ng kl!m thea. Ciic baa coo nay pflan anh trung lhve va
ril!ng cUa COng tv viK> ogay 31lhiing 12 nilm 2010, kill quA ~
"Oog kinh
IU'ueIluyen tl6n Ie ril!ng cho nam t1ll chlnh kl!l lhOc cUng ngiiy phil h<;7pvai
va He lh6ng Killoan Vfel Nam hien Mnh va tuan lhu cae quy d"jnh pMp tY

COog tv Ia c6ng tv m~ cUa mQl c6ng tv COIl va cOng tv "anglrong qua trlnh ho;ln thanh cae baa coo
tai ehlnh h<;rpnhal cUa COng ty va c6ng tv con rNhOm COng ty") voo ngay 31lhang 12 niim 2010 va
eIlo niim tai ehlnh kM lhOc euog ngay "6 "ap Img cae quy "inh vii COng b6 thOng lin hiOn Mnh,
Ngv&i sCi'dung cae boo coo tt1i chinh ril!ng can baa coo lill chlnh h<;rpnho!olcUa NhOm COng ly voo ngay 31 lhang 12 I'liim 2010 v;'l cho n;'lm tt1i
ehinh kill lhue ellng ng<'ly
I.

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tv,

anh lnm9 lhlJ'(:va h(l'p tYllnll hlnh till chinh oong. k~l qua hwl dOng kinh doanh ~ng va tlnll hlnh

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Ng;'ly 10 lMng 3 niim 2011

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s6 !ham CI1.e" 007527&(>113900113

BAo cAo KII:.MroAN DOC LAP
Kinh giri:

Cuy co (lOng ci" GOng tv ell ph.lon Hiru Li6n A Ch8u

ChUng tOi da killm totln bang can cl'6i k~ lo~n (,Aflg vilo ngily 31 thang 12 nilm 2010 cola C60g ly ell
ph:m HCI'uU6n A eMu iC60g tf), boo dm kitt qua hOchuyAn ti,l,n 16 ri6ng cho "am ttli chinh kit! thUe eung ogily vii cae lhu~t mink Mo cao la; chlnh
filing kern tlleo ('JVQ'Clrintl My tli trang 4 llitn trnng 33 (sau C1ilyllltO'C goi chung la"cae boo cao tili
chlnh ri6ng"}. Cae Mo colo tili chink riftng nily thuOC lr;~ch nhi6rn ella Ban Giam (16<:cOng ty. Track
nh~m ella chung tOi Ja elva r3 y kio!!nvi! c.Ilc Mo e<\o tili chinn rHlng n:'ly d\fa trlm v$; k>t\m to:'ln clla
chung tOI

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cO's,;. y ki/In klem roan
ChUng ttli "a ti~n Mnh kil!m lo:'ln thee Ci\c quy "lnh clla cac Chulm ml{C Kil!m toan V~I Nam C:'Ic
chu~n m ••••
c nay ~u diu chung IOi pnai lap kl! hoach va thl{C h,~n v~ kil!m IMn (I,!, "al "V\1C m:r.:
lin cay hQ'p Iy v~ v$: cae Mo cao tal chinh r;(lng khOnl! c6 sai sOt trong y~u Vi$C ki~m to:'ln bao
gOm v$:: kil!m tra, thee phVl1flg pIlllp chon mAu, colc bang chimg v~ s6 li~u vII colc thuyet minh tran
cac bao cao tai chinh rl~ng. ViI!<:kil!m loan cung bao gOm voec "anh gill cIlc nguy~n tac k~ tolln "a
"IIQ'C lip dung vii colC!loX tinh quan trong rea Ban GIllm ,,6c cung nhv (llmh gill voec trlnh bily t6ng
thl! colc bao clio tal chlnh n~ng Chung 10cAp CC1 sa hO'P Iy chO y k"n k,~m to:'ln

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EJ ERNST& YOUNG

'it ki'n kiem loan
Thee y ki~n cua chung to" cae bAo cAo tal chlnh ri<'!ngk~ thee M phlln Ilnh lrung th'lC va hO'P Iy
linh hinh tIli chlnh cua cOng ty vAo nglly 31 thllng 12 nllm 2010, k~ qua hoat (lOng kinh doanh ~ng
va tlnh hlnh Iltu chuy,!,n !~n t~ riling chO nam tIli chlnh kllt Ihuc eung ngay phil hQ'p v6'1colc ChuAn
mve Kll lOan vil H~ thOng Kll tolln Vi~t Nam va tu"'n thll cilc quy (linh c6 h(jn quan
Tuy khOng "va ra y killn chAp nMn liJ'ng ph;)n, chUng toMo colo U,i chinh riling. lrong dO Irinh bIly vi~ COng ty lil COng ty me c6 m)t c6ng ty con v:'l cOng ly
"ang trong quli Irinh holln thoinh clle boo cao tlli chinh hO'P nhat cUa C6ng Iy v:'l c6ng ty con rNh6m
cOng ty") vao ngay 31 thang 12 nam 2010 vii cho n"'m tai chlnh k~1 thUc cung nglly"~ dap (I'ng colc
quy ",nh v~ c6ng b6 th6ng tin ho(jn hanh NgvOi sv dung cae bao colo tIli chlnh r06ng can O'oc cae
boo cllo tili chinh "ling nily cung v6'1clic bIlo clio till chlnh hQ'p nhAt vAo ngily 31 thang 12 nam
2010 vil che nam tai chlnh k~t Ihuc cung ngay 0''; c6 O'lIQ'C(lAy O'oJthOng lin v~ tlnh hinh tai chlnh

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Mal VJt Hung Tran
Ph6 T6ng Giam d6c
Kiem IMn viAn da dang ky
56 Mng ky D,004BIKTV

Ronal Coron,,1 Almera
Ki,!,m I an viAn ph", Irllch
K>t\mlean vH!n (1;'1(lang ky
56 (lang ky: N08761KTV

Thanh phO HO Chi Minh, Vi~t Nam
Ngay 10 tMng 3 nam 2011

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Cong ty Co phan HCru Lien A ChilU

BOt-ON

BANG cAN DOl K~ TOAN RI£NG
ng~y 31 thtmg 12 m1m 2010

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A. TA.I SAN NGAN H~N

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851.043,947175

595.014.390.547
595.014.390547

47.415.942.020
2.201.564,651
45.166.127,369

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DIu tu' dot! hi'" Irhotc
Elau tu"vtlo COng ty con
Elau l\l vtlo COngTyliim koM

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III. Tli/ SlIn dlii h,n Irhk

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Chi phi Ira truVc dtli h

TtIi san thu' Itlu nhap hotln l<.li
TtIi un dtli h.<,Inkh
TONG CQNGTAI SAN

33.797.103.178
114019,799

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48.25ll,00l)

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(157.372.048)

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Tli/ slin c6 djnh
Tili un c:6 6'inh h(iu hinh
Nguy(!n giil
Gia tri khau hao lOyk6
2. Tili un c6 6'inh lhut tai chlnh
Nguytn gia
Gia tri kMu hao lOyk'
3 Tili s.lIn c:6 6'inh vOhlnh
N9uy(!n gitl
Gia tri hao moo lOyk'
Chi phi dy do,rng00 beln d-6'
dang

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78,045,383862
10,000,000000

17.1125.415.236
77.825.475.236

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B. TAl SAN OAI H~N

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8s.o"5.383.882

499.601.690.155
482,500,123,131
11.923,925,102
6.020.428.733

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V. TAl
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1. Chi phI tr.\ truVc ng<\n h"n
2. Thu6 gitl tri g•••tang 6'1I<;n::
kMu In:..
Thu6 phai Itlu Nhil nlJ6'c

Tili un ng<\n h"n khilc

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1.206.294.364.314

728.219.199.919
723.477.531.259
6363105,539
3301,443,936

Ilhoan ph6/ thu ng;ln h,n
PhAi lhu khilch htlng
Tra In16'c cho ngl16i ban
cae khOOnpMi thu khac
01,1'phOng phili lhu ngan h,1Il

IV. HAng tOn 111>0
H~n9 t6n kho
011 phong gi;\m giAMng t6n

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1.7'4.584.$15.928

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33,190,878,075
26,591,902
465,614,000

380.751.858.671

285.235.357.637

228.799.024.328
91.567.918482
190.570,476660
(99.002.558.178)
29.627.883830
36.916.'62.942
(7,288279,112)
80,659,280543
87418,752023
(6.759.471480)

225.642.284.711
92698557026
172611458610
(79.912.901.584)
33.509.569.608

37,597.324.097
(4,087,754.479)
81.Cl48298.429
86.110.496.320
(5.062.197.891)

24.943.941,473

18,385,859.665

133.420.000.000
100.000,000.000
33420000.000

38.100.000.000
30000000000
6100000000

20.532.834.3.'.1
2920.515944
450.134210
17.162.184.169

23.493.072.919
5815509892
1.906.614.287
15770,948.740

2.0!I5.338. 374.599

1.491.629.721.951

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Cong ty

cb ph!ln HCru Lien A eMu

B01-m.J

BANG CAN 001 K~ loAN RI£NG (li/!p thea)
ng~y31lMng 12 n~m 2010

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5. Ph;!i Inl nglto; lao <70ng
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COCIngan h,m khac
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5. (Lli lOy ~4J)
k;7inhui!ln cnl1i1 pMn ph6i

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56 cu6j ,,(lm

1.636.955.580.412

1.217.431.947.82G

U12.047.161.973
1.294,319,365,816
298,270.123,342
6.996.792.883

4773083008

3.815859227

1.188.945.089.651
969,365,706,799
199,178,548,701
3,121,703,068
7828346.104
50000.000
2854992995

3,506.016.856
265.920,841

6,733,557,266
12,234,718

24.908.418.439
12889134.943
6125.389.913

2/1-486.158.175
13,511,934,174
11,138,946,099
3.835.977.302

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5893893583

453.380.794.187

274.097.774.125

458.380.794.187
328.000.000.000
139000.000000
(108.759.038)
1.446.176.514

274.091.774.125
190,000,000,000
75,000.000,000
(19053.596.373)
3.446.176,814

(9.956.623.389}

24.705.193.884

2.095.336.314.599

TONG CONG NGUON VON

56 a.iu Ililm

1.491.529.121.951

CHi TIf:U NGOA. BANG CAN DO' KIOTOAN

M l1llu n(Jm

KHOANMUC
NgOi:li l(! cae lo- 00 hl M'J (USS)

253.581

• Euro(EUR)

K& toi!ln trWng
Nguy~n Thj Thanh Loan
Ngi!ly 10 thi!lng 3 nam 2011

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Cong ty

Co phan HO'u lien

A Chau

B02.0N

BAo cAo KlOT QuA HOAT eoNG K1NH DOANH RI£.NG
cho nAm tar thrnll kM!hue ngay 31lhang 12 nJim 2010

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CHfT/(;u
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20902.105.901.660

2.$44.103.743.815

22.1

(785.732.7211

thu ban hling v;l cung

cip dicit v~

2. Cae kilO"" giam trio do;onh thu

(15.824.832)

2. Do;anh Ihu Ihuh vi ban hang
vi tung clp dIcit vt,l

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Gill vOn hang bh d dicit yt,l

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LQ'inllu."

cungdp
gOp v6 ban hang v;l

23

22.1

2.901.320.1$8.939

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(2.588.525.147.619)

(2.300.988.5G2. 096)
243.099.356.887

9.336.436,231

6.794.747.991

(214.392.010.519)
(117.291.184.380)

(130.894,481.563)
(62.429.974.415)

Chi phi b;in hllng

(11.912.516.840)

(4.490.293.789)

Chi phi quan tYdo~nh nghi~p

(60.598.330.411)

(39.220.854.1121

29.221.999.115

75.288.474.814

2.932.135.173

16.484.384.473

22.2

22

Trong (M' Chi pM Iili vay

••
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2.544.087.918.983

312.78-4.421.320

cung cjp dlCh vy

••,. Ooanh thu 110ft l'I(lng til elllnh
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Chi phi til ehlnh
22
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N(lmnay

10. LQ'inhutn thuan Iil' hOft (I~ng
kinh doanh

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"

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12. Chi phi khae
kh~e

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(1.587.922.549)

(834.761.8841

1.3«.213.224

15.649.6220$89

30.572.212.939

90.938.097.403

"

14. TOng IQ'inhu.n kj toin 1ruthuj

"

15. Chi phllhuj thu nh'p do~nh
nghitp hltn hinh

28.1

(7.735.332.740)

(24.638.954.990)

"
"

16. Chi phllhuj thu nhtp doanh
nghitp holn lill

26.2

(1.456.480.077)

(2.017.239.3151

11. LQ'i nhu'n s~u thu' Ihu nh.p
doanh nghi,p

64.281.903.098

)I!JJJL.-~

Ki trnln ti'Wng
Nguyen Thi Thanh Loan
Ngily 10 !hang 3 n;lm 2011

•

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1

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Gong ty

Co phan HCtu Lien A eMu

B03.DN

BAa cAo LU'U CHUY~N TIE:N IS: RIE:NG
clio nam U1iehlnh kM ltlue ngay 31 tMng12 nam 2010

VNO

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I.

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Tl!u~t

minI!

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cO "Inti
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Il gil!ichlla thi/C
h~n
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4236866052

(85.377.016.257)

(7,649.286,540)
117,291,184,380

179763453
(189.044.476)

62429974415

171.286.289.241
{2"9,218. 32t1AST}
(256.029.556.628)
110480.360359
845.994278
(116459889.148)

93.37-U17.706
(201.780.W9.441)
(192.447.730.487)
71.788.851.081
(1 184,166,033)
(59.774.961.420)

(10,733380,830)

(16,176.456.457)

(3.694.921272)

(3,373,027,269)

,

,

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(353 .523.430 .487)

(309.574.092.320)

(31.899.478.850)

(27.794.060.752)

151,878,982

991.992.927

(92,2Z0,OOO,OOO)

(10,000,000.000)

T~n chi "au tlJ gOp ~6n v;\o (Ion

vikMc

TiM thu Il6; (Iau U1gOp vOn vilo
oon Vikhac
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38.289600
6,940.436,952

llrU chuy6n liin siP do,m9 vilo
hOfI <'10)09diu t"

(116.988.873.316)

(36.802.067.825)

200.000.000.000
2280612418699
(1.936.2$0.243.380)
(10072114.535)
(51.280.000.000)

2023.634.044.617
(1611.824.039.523)
(6011,787,500)

481.000.060.784

40$.792.217.$94

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25.392.643.168

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l.q'I ntlu." Iu- hOft (I~ng kinh dantl
tnrac Ihay dOl vOn 111\1dQng
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Tang Mog t6n kilo
Tang cae khOOnphai Ira
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thu tli pMl hilnh cO ptliltu

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trill

Ti&nchi triI nq lhut! tili chlnh
Chi tr.i c6lVc
L•.•••c:huyln tiln Ihuln tiP 110ft
/l9n9 til c:hlnh

7

-


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COng ty CO phc\n Hiiu Lilln A eMu

B03-DN

BAa CAo LUU CHUY~N TIEN TS: RIENG (t~thea)
tho nam ttli chinh k~t !hue ng<'iy311Mng 12 nam 2010

'NO
Thuy6!

M'

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CHITI~U
ling

minh

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tlln va IU'Q'Ilg(Il1O"1>g
liin thu.n

trong nam

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Anh hll'l7nll ella thay 601 tj 9i" hill doti
quy d61 "gotl tt
Tltn va

tll'01lg

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10.487.756.981

59.416.057.449

n.825 .• 7S.236

18.409.411.787

,

,

1267.848.355)

•

cuOl ",\m

K' ~ntn.rOng

88.045.383.862

77.825.475.238

I

Nguy~n Th; Thanh Loan

-I

I

Ngay 10 lhang 3 nam 2011

8


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I •

COng ty

1.

TH6NG TIN DOANHNGHlep

COng ty ell ph;\n HCruU';n A CMu ('cOng 'YO) la mol COngty cO ph;\n dU'(1CIMolI l.iIp1<11
Vott Nam theo G~y ChVng ohM £Mng ky Kinh doanh s.64103000385 do Sa K4I00£);\U !II tMolI pill! H6 Chi Minh dip vao ngily 20 thMg 4 n!lm 2001, vfl theo ea.c G;;\y
Clliing nh~n Dang
Gi6v duma

"han

ky Kinh

l1I!no

doanh

Ifi' kilh

eMu

doiJnh

chinh sau

l1i
"'"

"
y

Ngay 27IMng 8 nam 2002
Ngay 19IMng 3 nam 2003

DM!!uelllnll l;\n 2

D~u ch,nh~n 3

Dillu chinh l;\n"

I,

Ngay 23 \tiling 3 nam 2004
Ngay 14 IMng 7 nam 2004

oil!u chinh l;\n 5

Di6u chlnh IAn 6

I

•

N~y 271Mng 6 nAm 2006
Ngay 12 IMng 11 nam 2007
Ng;'ly" !hang 1 n;'lm2008
Ngay 281hang 5 nAm 2009

D"u elllnll l;\n 7
D~u chloh"n 8
£l~ chlnhl;\n9
£loki chlnh "n 10

Ngay 25 ttl;!ng 2.nam 2010

cOng ly (Il1q(: n~m yet !.;Ii SOphep ,0 114!QD-SGDHCM ngay 23 thang 10 nam 200e do So Giao dieh Chirng knoan
Thanh phOHOChi Minh clp

cOng ly COmot c6ng ly con 1;\COng ly Trach nh$n Hrtu h,ln MQI Thanh ~~n TIlep Hrtu
Li6n ("c6ng ly con"),
Ho~a hang lraog Irf nQithAt.
COngty COtrv S<'1 chlnh ~a nha may !Qu~mSinh Tan, Thanh phOHOChi Minh, V~Nam,
so IlIQ'Ilg nhan vimlm 2009 927).
2.

ca sa

2.1

Ch~n mve vll Hf fhOngIt4 to6nap dl'ng

12

TRiNH SAy

Ck bao cao tai chlnh rit!ng ella cOng ly d'1J(n;lrinh b<\yWng d'OngV~ Nam ("VND") va
d'\1QClap theo H~ th60g K6 to3n V~I Nam va cae ChuAn mllC KI! to3n V~tNam
rCMKTVN") do BOni chlnh ban Mnh Iheo:
•

Qu~1 /Iinh sO 14912oo1/OO-BTCogay 31 thang 12 nam 2001 ~~ ~~
Chu~n mvc KI! lo.anViti Nam (£)qt 1);

•

Quyl!l /Iinh sO 16512oo2lOO-BTCogay 31 tMng 12 nam 2002 v~ viec ban hChu~n mvc KI! lo.anV~Nam (£)qt 2);

•

Qu~ /Iinh sO 23412oo3lOO-BTC ngay 30 thang 12 nam 2003 vI! v~
Chu~n mvc KI! lo.anV~I
Nam (DqI 3);

•

Quylil /Iinh 56 1212005JQ£>.STC
ngay 15 lhang 2 nam 2005 vI! viec ban Mnh &au
Chu.!lnmvc KI! 10000n
Vi~1Nam (DqI 4); va

•

Quyl!l /Iinh 56 lOO1200S,lQ£).flTCngay 28 lhang 12 nam 2005 vI! v~
Chu:!onmvc KI! 10000n
V~I
Nam (DqI 5).

,

••

1

Ngay 17 thllng 10 nAm 2001

~chlnh~n1

! •

•
•
•

B09-0N

THUVI:T MINH BAD cAo TAl CHINH RII:NG
wOOng~y 31 tMng 12 nam 2010 va coo nam lai chlnh k~l thllc cung ngily

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co phan HCruLien A eMu

ban hanh bOn

ban hanh &au

ban Mnh bOn


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Cong ty

Co phan

HCru lien A eMu

THUYI:T MINH BAo cAo TAl CHINH RII:NG (t~ lheo)
voo ngay 31 thang 12 ntlm 2010 vol ella ntlm l3' chinh k~t lIloc ding "gay
2.

CO'SaTRiNHBAY{t~ptl>eo)

2.1

Chu~n mve v", Hf th6ng kg

to."'" dllnll (l~p theQ)

Thea 66, b;lng etln G6i k~ loon riMg. Mo coo kM qua ho.101
dQongkinh ooanh ~n9. bao cao
IlIUchuyl!.n I~n t~~n9 va cae thuy~l minh bOOcae. tal chlnh ~ng 0'l1q<:trinll b.lIylIem tIleo
vII viec sUodung cae bOOcao nay kh6ng dllnh cho die 0'6i lI1qng khOng 0'U'(,1C
cung c;\p cae
thOng tin v. cae lhu tue. n\luy~n tac Vol! thOng ~ Ife loan !O'II"Cchu Il'inh lrlnll My linh hinh tai chlnh. kM qua holiAn~ W3 COng tv thea cae. nguy&n tac vi!!thOng Ie Ife loan (lll(r(: ch~p nlltln $1g rlIIi cae

a

nll'6'e va tanh Ih6 /fMc OgOOlV~t Nam,

COng tv 1<\COogtv ~ cO mOt oong tv con va Cong tv dang trong qua Ilinh ho.!ln Ihanh cae
bOOcae tal chlnh hqp nhltt eua GOng tv va e6ng tv con rNhOm COng ty") vilo ngay 311NlUlg
12 ntlm 2010 va cho nam t<\ichlnll Ifet thlie cung ngtly (Ie dap ling cae quy O'inh vI! COog b6
thOng lin h~n Mnh.
Ngo.roisy. d\mg cae bOOcoo lai ehlnh M!ng don dQCcae baa cOOtv&i cae boo c;lo tcho nlIm tai ehlnh k~ thue eimg ngily 0'. co O'ltr;t<::
O'llyO'U~ng tin ~ linh hinh tai chlnh
h(Tp nhAt. k.1 quA ho

kinh doanh hqp nhAI va Iinh hlnh Iltu chuy.n ti!n t~ h(7p nhAt
co.l3Nh6m COog ly.
HlJ'CmgdIn dll ban Mnh nhlmg chin c6 hi,u lve

Ng;lly 6 thhU'&ng dAn ;lip dung Chu;\n m.,.; sao COOHli chlnh Qu6c t6 vl! trlnh bcly bOOCOOtai ehlnh
\'ill thu~1 minh tMng tin 0'6; vOi COng C\I tal chlnh, ThOng Ilt nc\y quy "inh v. v;ec thuy.1
minh th~m tMng tin v;ll anh hln'mg O't!n v;ec trlnh bay cae COng cv lai chlnh Ir~n cae baa
COOtai chlnh n~ng. HWng dAn nay ~ COh~ I.,.; eho n;llmtai chlnh t1 thd',mg thOng lI1 nay ".n cae baa c;lo tai chlnh ri!ng cOa COog ly trong IltO'ng lal,
2.2

Hlnh thli'c s6 /0;9 t~n lip dllnll

Hlnh Ihve sO kt! lo;ln ap dung "1IQ'<:O'ang kj ella COog ty Ia eh(rng Iii ghi sO.
2,3

NifHrd~ k. lOAn

Ni~n "0 kt! lo;ln co.laCOog ly t2.4

Don vi 11;10 tf k6 I~n
COog ly th.,.; hi~n vi~ ghi chep sO uctl kt! loan Wng O'OngV~I Nam

3.

TOM TAT cAc cHiNH SACH Kt=:ToAN CHU yt=:u

3.1

CAelhay d6i trong cae chlnh slich k. lOAn vII Ihuy.1 mlnh

C;k; chinh !:Mkhkt! lo;ln COng ly sir dung "ltr;t<::lip dung nhAI quan v&i v&i cae chlnh uctl
"a ''It\1C tip d",nl ". lap cae bitroCOOlai chlnh
nhlmg nam tMl'c, ngoai trir chinh uctl kl!
lo;ln hen quan 0' n Vl~ pMn loal Quj khan Ihll6ng, p!lue 1o;Yi,

a

Trang nllm tai ehlnh, COng ly "Il ap dung ThOng Ilt s6 244f2OO9m-BTC do SO Hli chlnh
ban Mnh ngily 31 lhang 12 nam 2009 {"ThOngIII 244") hllOng dAn "oItu chinh va b6 sung
eM "0 k. to.an h~n htmh, MOl trong nhCtng thay lSOichll ~u "lrO't' ilp dung !p!l:m loal l\li Quj khen thOJ6'ng,phue Io;Yi
nhlt mot khoiln phili Inl \r(ln bilng din ,,6; klolo;ln.
kMc vOi SIf phlln Ioai tnr~ O'ilyIa mot khoiln thuOc v6n chll so:\-h('ru.
ThOng lI1 244 "lIQ'C ilp dung hOi t6, Thay I56inily lam tang tOng I'lO'pMi Ira ciia COog ly!!hO'i O'~m 31 Ihgiam t6ng ngu6n v6n ch,,; 56 hfru v&i 50 II.n I\1
"

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COng ty

Co phan HO'u Lilln A Chau

THUV£T MINH sAo cAo TAl CHiNH RIl::NG (tii!p theo)
V;KI nllay 31 !hang 12 nam 2010 va cho nam tal ctllnll kAllhUc cung ng"'Y

,.
,.,

T6M TAT cAe cHiNH SACH K£ ToAN CHU yt:u (t~plheo)

Tie" v. cae /Cholln tU'O'f'lg I1l.1fmg tlen

va

Tihl
cae khOOn llrof19 llltong li~n boo g6m t>6n mal t;li quj. t~n g(ij ngan hilng. cae
khOOn "au !II 0\lAn hijll, cO Ilnl1 lhanh khoiin cao co lh6i hilO gok ktlOog qua. ba tlullng, co
klla nang chuylln "01 di dang lhilnh cae lIto;mg tiolln xae o1lnllvii /ChOngco nhil!u nil fa lrong
chuyin II~ Ihilnh l~n

'.3

Hang

tOO

kho

Harig 160 /Coo0'l1qC gil; nh;1n lheo g~ !hap han 910'3 giil thilnh 0'6 1!1Iam6i san pham din vi

trl vil (Iio!ouk~n hio!!n1;11va. giilll'i !huan CO1M lh\f(: hi~n 0'l1qC.
Gic\ trj llluan CO ttl'" thl!':' hien (llt(7C I'" giA Mn 1I6'c tlnll cola Mng 16n kilo lroog (Iiol1ukio!!n
kinh doanh blnh thiKrng tn:r chi phi v(re tlnh
hOOnthilnh vfl chi phi btln Mog lt6'c lfnh .

a

GOng ty ap dung phltO'llQ pMp kt /ChiliIhllOng xu~n

di h;lCh loan hilng tOn khc vOi gic\ \Ii

dllQ'C xOC "inti nil" sau:
Ngu~nval I~u,Mng h6a

_chi phi mua theo phl1'O'ngpMp blnh qu~n gia quyAn

TMnh phlim v~ ~n phlim dO' dang

- gi<\;..6n nguy~n vat li~u v~ lao d(lng tn,re ti6p c(Iog chi
phi ~n xu~t chung cO liim quan dltl;fC phAn b6 dl,l'a
tr~n mlre (10I\oblnh qu~n gia quyAn

DV phOng eM Mng IOn kilo
l>I,r phOng cho hang t60 kho dltl;fC trlch lap cho philO li~ tri d" k~n hi t60 thM do cae kooan
s.uy gi~m troog gi<\;tri (do glam goa. h" h60g, kl!m ph m eh!lt. ~ thOi v.v.) cO thA lClly ra d6i
vai nguy~n v$t Ij$u, th~nh phlim, Mng ooa t60 kl>o thuOe quyAn $6' hCl'ueua COOg ly dl,la
tri!n Mng chCrng I\Qp ~ vA SI,Isuy giam gi<\;tri t;li ng~y k~t thue ky k~ lOOn nam
56 tAng 1>o$Cgi~m kooan dv phbog gi3m gia hang t60 kho dllq(: hach lOOn v<\o giill v60
Mng ban tr!n bilIocao ket qU

kinh doanh r~ng trong nAm,

3.4

Ck /rhoi", phAI thu
C~ kooan philli thu dllq(: trlnh bAy treo bao cao tai chinh Mng theo gi<\;tri ghi s6 cae kooan
ph~i thu ll) kh~h Mng vii pMi thu kh3c eung v(ri dv ph60g dllq(: lap cho cae kooan pMi
thu khO dOi
D" ph6ng O(l' pMi thu khO Il'o; thoi hien ph!ln gi<\;tri d" k~n hi t60 lh!ll do cae khOOn pIIlli thu
khOog dVqc khach Mng thanh lOan pMl sinh dbi vai 56 dlt cae khoan pMi thu!;li thO; d~m
~p bang can dbi kl! toan. Tang OO$Cgiam s6 dll tAi khoiln dl,l' phOng ""'l'C hach lOOn v<\o
chi phi quan ~ doanh nghi$p tr6n bao cao k~t qU<!hoot dC>ngkinh doanh Mng trong nAm,

3.5

TlIIIsan c611fnh hiN hlnh
Tai san c6 djnh hCTuhlnh Il'lIq(: 1M hilln theo nguy6n giill trir di giA tri hao moo Illy kA
Nguy"'n gia tai san c6 dinh baa g6m giii mua vii nhOng chi phi cO li<'!oquan trv<:: ~
dl!n
v;ec ""a tai siln viio hoat "C>09 nhll dl,l kiM, C~ chi phi mua :sam. nang c!lp va G6i m6i tai
san c6 Il'inh Il'lIq(: ghi tAng nguy6n giill cUa tai 5loan vao ket qua hoi;lt (lOng kinh doanh rillng khi pllal sinh Khi tai san "ll(1C ban hay thanh
~, ngu~
gilll vii gia tri hao moo lOy k'" dlt(!'e x6a s6 d cae khoiln lAi Ili pMt sinh do thanh
~ tai san dltQ'C hach toan vAo kAt qua hoat "C>ngkinh doanh ri4!ng

3.$

Thuel>ll san
VI6c xac dinh m(lt thOO thu3n COpMi la IMa thu;)n thuf! tai st.n hay khOng d"a lr6n ban

ch!lt cUa th6a thu;)n d6!;1i thOi "~m kh6i d!lu, lieu vl6c thl,l'(: hien ltI6a thuan nAy ell phu
lhuOe v<\o vl6c sir dung m(lt tai san nh!ll "inh vA lh6a thuAn co baa g6m ll'iAu kooan yj
quyl!n sir d\JOg tai st.n hay khOog

"

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Cong ty

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A Chau

BOQ.-DN

THUY~T MINH BAa cAo TAl CHINH RII:.NG (ti~p theo)
voo ngily 31lMng

12 n;'1m2010 va coo n:'1mtill chlnh kt!t lhlie cung ngil~

3.

cAe cHiNH SACH KE loAN CHU '(IOU(tillp theo)

3.6

Thull W

do (til!p thea)

"i

ThuA!tIl san l1l1q(:pMn loi;li lchuyl!n 9i80 phan I6'n nii ro va Iqi lell gim him 'iO'i Quylm sO' hil'u t;li sao cho ~n

ca ~ th6a lhu;iln !hull tai san khac 4\1q<: philo Ioai Ia lllu' ho;lt dOng,

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Co phfm HCI'u lien

thull, T6t

rai san \tIeo h\1P II~
khm O'au thu/llili san theo g~ tri hQ'PlY cUi;! till san !hIlA ho<\C.nl!u \hap hen, \tIeo giil
tri h~n 1<1;cUiI khoan lhantl toaonhAn thuA t6i th~u. Knoan hen 9& trong cae khoiln lhanh
toon t~n thut! Irong I\rong Iai lheo hQ'p ~g
!hul! til; chlnh ClllQ'Chphai tra. Kl\();\n tH!!n lai troIlg cae khOOlnthanh IMn ~n !hut! dllQ'C h;;JChtoiln voo k&t QUlI
hoot GOng kioll doanh ril!ng trong ky trong suM !hOi gian IlluA till san theo tai suM c6 lfinh
trt!n sO dU' COnl

Tili san thu6 tai chlnh /la dllQ'C v6n tl6a dllQ'C trich kMu hao theo phvdlf60ng thAng theo lh6'i g~n ngan hem g;(,a thCti g~n hCtu dung 0J00clInh vii thCri h,m thu6 tai
san, n~ •.•kh6ng ehAc cnan l;l ~n tho& s~ dllQ'C chuyl!n glao quy~n sO hll'u tal san khi ~t

han ~
d6ng thu~_
Cae khooln tilln thul! theo hW dllng thul! hoat dong dllQ'C ~
tooln v~ k~t qua hoat dl)ng
kinh doanh r~g Irong nilm theo phlJO'09 phap dll'O'ng th~ng trong lh6'i han ella hQ'p d6ng
thull,
3.7

TIll san c6 din/l vO /lin/l
Tili san cO /linh

w

hlnh dllQ'C ghi nMn theo nguyl!n gi
tnr lOy k~_

Nguyl!n gia tai sd~n vil;lc /Ilia tai sthanh 1'1,nguyl!n g••••va gia tri khtlu hao lay k~ dllQ'C xOa 56 vii cthanh 1'1tai san dll(rC hach toon v
OurSn sit dl.Jng ClAt
Quyi!n silo dVng O"oh/lU'Q'Cghi nh3n nhll tai sgiAy chUng nMn quyi!n Slr dung O"At Nguyl!n gia quy~n Slr dllng dAt bao g6m t<\t cchi phi c6 I~n quan trvc til!p O"~nvio!C/lll'a O"AtvAel trang tMI san silng O"~slr dlmg va do.rqt:
phton b6 hao moo d••••
a tr'" lh6i han ella quy6n silodung O"At.
3.B

v,

K/l8U /1110

lellau ftli'

KhAu hao tai sphll<:mg phnhll' $aU:
Quyl!n Slr dung dAt
NM wa, v;)t k~n true
M;'ly m6c thiM bj
PhllO'ng t~n van tai
Th~t ~ van phOng
Tai s
50
20.50
5. 12
6.8
5. 10
3-5

nam
nam
nam
nam
nam
nam

Theo IIinh ky, thO'i g~n hCru dung 116'1:lInh ella tai sxet Lal nham dam bOO rAng phllO'l'l9 pMp va thO'i g~n trlch khAu hao n~t quan vm k;ri Ich
kinh ~ dll' k~n se thu dllQ'C W vi~ silod\lng tai san cO o1!nh
3.9

Chiphi Chi phi di yay bao g6m /4Ii t~n yay va ckhOOn yay elia GOng ty va dll(rC hach tooln n/lll chi phi trang nam khi philt sinh

12

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Cong ty

co philn HO'u Lien A Chau

BQ9.DN

THUY~T MINH BAo cAo TAr CHINH RI~NG {li~p lheol
vikl ng~y 311Mng 12 "am 2010 va ella "am tili chinh k t lhue cung ngily

,.

cAe cHiNH SACH Kt: loAN CHU vl!;u (~~p thea)

3.10

Chi phi tr.i tnJ'Ooc

Il,,"

Chi phi Ira lM'1c baa g6m cae chi phi Ira lM'1c ngan
ho6c chi phi Ira lM'1c dal han tr,"
bilng can (16; tWo ril!ng va (l"qc phAn b6 troog kho.tng thCtigian Ira trv&c eua chi phi
tll'O'O!lung wi cae 100;~ kOnhIe II"O'C !
ke

3.11

Deu ttl' vao elk: cllnll Iy con
Cae knoan (I~u tv vao COng ty con rna Irong 0'6 COng ty "am quyen k~m soat (!llQ'Clrlnh
bay thea phOJQ'flgpilaf giil 96<:. Cae kooan pMn pl\6.iI(1inhu3-n rna COng ly me nh$n (l<.rq<:
til' 56 I(1inhu"'n lOy k eua COng ly con sau ngay COng ty nam quyen k~m soat IlllQ'Cgill
vikl kel qua ho.;Ilc»ng kinh do3nh tro~ nam elia COng!y. Cae khoM phan pMi kh.tc il'ltQ'C
xem nhu pMn lhu Il6i cil8 cae kholln" u tv va (l1lqC triI vOOgi;!'Iri (l;\u h,

3.f2

)

DIu tv vao cdc cOng ty liim I"St
Cae khoan "Au til vikl cae COng ty li"'o ket mol lrong <.16COOg ty CO anh huang (lang ke

(lllQ'l:trlnh bay thea phllcmg phap gl<\g6c
cae kllOOnpMn ph6i k;7inh""n I\) s61qi nhuan thuan lOt k~ cUa die COng Ti' i~ k~t S(lu
ngay C6ng Ti'co nAm cUa GOng!y, cae khOOnpMn pIl6i khae dllqc xem nhll phan tnu h6; die khOOn"au tll
~Adllq(: tn:r vao gla lri dau tll .

3.13

£I.iu wcht:mg

kholn va cae khoan d'au Wkhac

Elau til chirng khoan va cae khOOn(I;iu hI kh:lc (lllqc ghi nh:ln tneo gia mua th\l'CII!
3.14

Dy- phOng cac khoan d'au til'
011 phOng dllq(: l$p cho "*
giam gla lri c1ia die khoiln dau til co tM chu~n nhll<;1ngdllq(:
t~n ~ tnrVng vao ngay k~t Ihue k~ kl! loan ntlm ILrong ling vo; eMnh ~
giQoagia g6c
cUa
ph~u v{7i gla lri thl tnrVng !<Ii ng3Y (10 thea hll6'ng d>'in c1ia ThOng til s6
22812oo9!TT~BTC do BO Tai chlnh ban hanh ngay 7 tha"'il12 nam 2009 Tang hoac gilom
s6 dll tai khoon dv phOng dllq(: h~ loan ~ao chi phi til; chlnh tr~n bOOcoo kl!t qulo hoat
dQng klnh delanh ~ng

3.15

ClIc khooln phlil tr.i v, trlch truDe
cae kho;\n pMj Irlo ~a trlch IrllOc dllq(: glli nhan cho s6 tiIln phloi tra troog tIIO'ng ~i I~n

quoo d~n Mng hOdllq(: h6a ""n cUa nM cung dlp hay ch",a

3.16

Tnch trlJ'llooc
trv cap mAl vlfc Illm
TI"Q'dlp th6i ~i~ cho nMn ~~n dllq(: trlch tM)(: ~ao eu6l rn6i kY baa COOcho loan bO
ngU"Oilao dong da ~m ~$: tai COng!y dllqc hem 12lhAng cho "iln ngtly 31 thtlng 12 nam
2~~im~trlchehorn6intlmlam~$:tlnh~nngaY31thtl~12nam2008~ng~
nlia m~ iU't7ngblnh quan tMng theo Luat lao dOng, Lu<\tbOOh m xfl hOi ~Acae van ban
h~
d>'inCOI~n quan, TI) ngily 1 thilng 1 n<'lm2009. mire Il1Or1gblnh quAn thang dj Unh
irQ' p thOi ~$: sA dU'(7C"~u chinh ~ao cu6l rn6i kY bao cao Iheo mire '='ng blnh quAn
cDa uu lhilng gan nhat tlnh diln ngay k~l tnue ky k~ loan n<'lm,TAng hay gilom c1ia khOOn
Irlch IrllOc nay sli dllQ'Cgil; nh:ln ~ao boo cao k~t qu;l hO1 !hang 1 nam 2009. cOng tv s~ Ira baO Il~m ttl" ngh~p ttleo quy 12712ooSiND-CP ngAy 12 thang 12 nam 2~ .

3.11

e.tc ngoi,p vI' Wng ng~i

If

GOng Ti' da tip dung ThOng hI s6 20112009!TT-BTC do BO Tai chlnh ban Mnh ngAy 15
thang 10 N'lm 2009 ("ThOng til 2011 hll6'ng dAn XII lYcae khoan ch~nh ~
tV gia cho die
ngh~ vv pMt sinh Mng ng~i ~ ~a dA ap dung nhal quan tir nam 2009

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C6ng ty CO phlln HO'u Lien A Chau

Bog-ON

THUY~T MINH sAO cAo TAl CHINH RIIONG (tif!p lheo)
voo ngtly 31!h{lng 12 nam 2010 va tho nam tai chinh ~l!t Ihlie cung ngily

3.

cAe CHINHSACHK£ loAN CHUV£U (til!p theo)

3.17

ClIenghlfp vII bIng ngo,/ If (t"p theo}

Cae nghiep vv pMt sinh Mng cae <.1

vi ~n Ie kMc vo; <.1(7fl
vi t~n tekl! toon cU;! GOng ly

(VNEI} <.1ltQ'Chi,lCh lOOn theo tV li,a 11'00 d;ch voo ngay pNlt SInh "IIhiep YU. Titll ng;'iy kl!l
lhUc "tim, cae khongan hilng t;li thOi doltm nily. Tat e<\cae kl'lOOln
cMnh ~
tVgiil dA lh'IC h;en va chOJalhlf(:
hien O'lIQ'l:hOlChtoon V:KlkM qua ~l ClQngkinh doanh r~ng ngO<;liIrCrcae trIICng ~

~"

Tal ca chl!nh lOch tVgia ch1l8 Ihl/C hi~n do "<'onhgi<\ ~icae khOOnmuc tai san volCOng IIQ'
tH\n te ngan IIll" c6 g6c OIlOOli
It cu6i "am O'lIQ'Cphilo llInh CJ tal khotrong knoan muc II6n t~n bAng can 116ikl! lo.!lnril!ng va ~ <.1l1Q'C
gill giam trong "am ~p
.00

Tal ca lli cMnh ~ tVgia. 00 "ilnll 91<\l<1i~g IIQ'dtli h,,,, cO o6c ngo;li t~ cu6i nam "llQC
~
roan vao kirt qua ~t ~
kinh doanh ~ng cola nam liii ehlnh. Tuy nhien, trv<:mg
h<;rpghi n~n Ili <:Mnh ~h tY gia d.fon"l!n kirt qua hoat 600g kinh doanh tnrO'<:Ihul! cola
00ng tv bj 16,mQt ph.lm Ili ehAnh ~
tY gia c:6 thl! "U''J<:pIlan anh 0 tai khOOn.Chl!nh ~
tY gia. trong kh03n mve v6n Irtn bang can 66i k6 toan oong va pIlan b6 v30 bao cao kirt
qua kinh doanh rieng trong v6ng nam nam l~p theo,
HU'I'mgdlin yj chl!nh ~
lYgia do "<'mhgia l;li $6 dlt c:6 g6c ngo.;Ii~ eulMnilm Iheo ThOng

tU'201 khac ~l so VOiquy "inh trong ChuAn mV'CK6 toon V.et Nam sO 10 "Anh hl16'ng cUa
v$: thay ,,6; lYgia h6l "OOi' rCMKTVN 10") nhlt sau:
Nghifp VII

CMKTVN 10

ThOngtU'201

Danh gia lai $6 dlf
eu6i nam cola cae
khoan mve tai sAn
va cOo9 n\7 t~n l~
ngian han cO g6c
ngo
TAl clocMnh tech lY
gia do "anh gidlt COg6c n~i l~
eu6i nam "U'Q'Chach
loon vao kirt qua hoal
~g kinh doanh ri<'!ng

T1i1clo ch~nh tech lY gia do cl'<'Inhgia lai sO
dlt CO g6c O9oai I~ cu6i nam "llQC pMn
anh
tai kh03n 'CMnh tech lY gia" IrOng
kh03n mve v6n Iren bang can 66i k6 loan
Mng va sf! ''It'J<: ghi giam Irong nam b6p
Iheo,

Danh gia lOll$6 dlt
culMnam cUa cae
kh03n mve COng
nQ'b6n ~ dai han
COg6c ngoai Ie

TAl clocMnh Je<;hlY
• Tal cllai cMnh ~
lYgia do "anh gia lal
gi.lldo "anh gi.lllai sO
s6 dlt c:6 g6c O9oai ~ cu6i nam "U'Q'C
dlt COg6c n~i 16
h;x:h lOOn V30 k61 qua h«ll "Qng kinh
eu6i nam "U'Q'Chdoonh riMg
toan vao kl!l qua twt
_ Ttll clo Ili cMnh tech lYgia do "anh gili lai
~g k,nh doanh ri<'!ng
s6 dlt c6 g6c O9o.jli ~ cu6i nam "ltQ'C
~
loon vao kl!t qua hoa! "Ong klnh
doanh Iieng cUa nam tai chlnh. Tuy nhien,
trWng ho;rpghi n~n 16 chl!nh ~
lY gia.
d.fon"6n k61 quli hOOl &)09 kinh doanh
tnrO'<:thu6 ella COng tv bj 16, mOl phan Ili
cMnh I$Ch lY gi.ll co Ihj "llQC pMn b6
vao cae nam sau "6 "am bao c6ng ty
khOng bi 16. Trong moi trv<:mg nqp, tOng
50 Ili ch6nh l6ch tV gia ghi nhan v30 chi

phi Irong nam II nMl ph8i Wo9 16<:Mnh
~
tV gia pilat sinh !U' vi~ "anh gia. lai
50 dlf COng nq dai h

Ph1in 16 ch6nh ~
lY gia COn la; c6 1M
"llQC pMn anh trM bang can d6i k6 toan
ril!09 va pIlan b6 vao baa clio k61 qua
kinh doanh riAng Irong VOng 5 nam ti6p
lheo,

a

Anh hll6t09 "lln cae b80 cao tai chlnh 0009 IrOng lnrong hQ'p COng tv .lipdung CMKTVN 10
coo nam tlii chlnh kllllhiJc ngiiy 31 !hiing 12 nam 2010 ia khOng IrQng yllu xet tr6n khla
canh t6ng 1M,


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Gong ty

B09-0N



THUY8" MINH BAo CAO TAl CHINH RleNG (ti~p
thea)
vao ng
3.

CAe cHiNH SACH Kt: roAN CHOYt:U (h6p thea)

3.18

Ph'" pM/ /1;11 nhu~n
~ "huan ll1u;\n sau thu' thu nhap doanh nghj6p e6 th6 dVl,l'C cilia eho cae nh;lo(fau Iu' Iheo
116Kuat ciia HQi dOng au~n tri va dllQ'C cae cO 60<19pM duy~ tai £1,,1hOi co "Oog lhtroog

n~n.
OlJj dv phOng

tal chinn

Quj dll phOng tal chlnh dUQ'C\lieh ~p til' Iql nhuan lnuh ella COng tv Iheo ~ xu./lteli" HOi
dOng Qu;\n tri v<'ldlJl7C cae cO 6On9 pM duy~ \;Ii £I"i hOi c6 dOng thoong nil!!n. Quj dU'Q'C
dann ~ng nMm bOOve cae hOhal kinh doanh hWc dll phOng cho cae khOOn Ib ~
Ihi61 h
• khillng ngocIi dll k~n. vi dv nn.., h6a hoon, MI6n kinh ~ va t.'li chlnh eua qu6c gia tl<$: elia
  
  I.
  
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  Co phfln H[ru Lien A eMu
  
  I
  
  b.M ky noi nao khac. Y.Y..
  Qu.t'dAu fU'pMI tri4n
  Ou9 (fAu III pM! tril!n kinh doanh dl1qC lrlch ~p III k;ri nnu.;." thu"''' ella COOg ty Iheo l1o!l
  )(~ cUa HOi dOng Quan tri va dl1(1C cae cO l!Ong pM duyel t;1i D~i hOi c6 "Ong lhlrlmg
  
  
  n~n. Qu9 n,joy"LPo;rt:trleh ~P nhlim mO rOOg 00;11O"Qngkinh doanh hi*; clAu ILPch~u s.lou
  cua C&1g \y,
  
  Qu;> kllen tf1u&ng ViI pMc /<}i
  Qu9 ktlen IhLP6ng ViI phue lQi clLPo;r'C
  lrlch 18p 111k;ri nhu,'ln lhulin cUa cOng ly thee O"llxual
  cUa ~ O"6ngQuan l~ v,jo"WI:' cae dJ clOog pM d~1 ~i £/(li h(li c6 ~ng thLP6'ng niAn,
  Quj n,joy"WI:' lrlch lAP nhlim khen IhiNng v,jokhuyl!n khJch. "Ai n90 v~t chat. O"emlai phOC
  k;ri chung v,jonAng cao "O'i sOng v~l chat vill bnh thlin cho c••mg nMn v~n va quj nay O"WI:'
  ghi nh~n nhLPn(I' phlli trli nhLPtrlnh bay t;li Thuy!t minh 56 31.
  
  3.19
  
  Gillnh~n doanll thu
  Dcanh lhu clLPo;rt:
  ghi nhan khi COng \y co kM nang nMn O"LPo;r'C
  cae k;ri Jch kinh til co lhll de
  "inh clWl:' m(lt caet1 chAo chlin. Dcanh thu clWl:' de O"inh1heo gia tri hQp Ij' cUa cae khoAn
  "a lhu ho.jic ~ lhu O"LPo;r'C
  sau kki lrir cli cae khoAn chrM khau lhltOng mai, giam gia Mng
  ban va hang ban bi tra I"i, C:!occl"oliuk~n ghi nhan C\l 1M sau ",joy cling pMi O"LPo;rt:
  "ap I)ng
  khi ghi nhan doanh lhu:
  Doanll Ihu Mn
  
  Mng
  
  Doanh lhu ban Mng "WI:' ghi nhan kki cae nil ro tron9 yllu va cae qu~n so hO'u Mng hoa
  clA clLPo;rt:
  chuylln sang ngLPO'imua. lhll6'ng la !rUng v6i viec chuy!n glac Mng hOa,
  
  
  Doanll tf1u cung dIp dk;J1 Vu
  Dcanh lhu "WI:' ghi nhilln khl cung dip di<;h VII.
  
  Ti4n Mli
  Dcanh lhu "WI:' ghi nhan khi l~n lAi pMt sinh tr!n CO"s6- dOn IIch (CO!Inh "!n
  scln clem Iiii) tn:r khi kha nling lhu 1'16;l~n lAi kh6ng chAo chlin .
  
  3.20
  
  k;ri hie m,jotai
  
  Thue
  
  Thull tllu nhOp hi4n Mn"
  nl scln thulllhu nhap vII lhulllhu
  nh~p phai n(Iopcho nlim h~n Mnh ViI cae nam lnr6'c
  "WI:' x:!oc"inh Mng 56 tl6n dLPki!n ph;!1 nOp cho (ho.;ic "WI:' lhu hOi 111)CO"quan thull, d"a
  trtn cae mli<=lhu! wat v,jocae luat lhull 00 h~1I li,rc "lln nglly kllllhOC ky kll tean n;'lm
  Thulllhu nh~p hi~n Mnh "LPQ'cghi nhAn v~ k61 qu;\ OO;It600g kinh doanh ~ng nQ'OtrltO'ng ho;rpthu! lhu nh~p ph,jolsinh I~n quan "!n m(Il khoiln mvc clWl:' ghi thang Vchu s6- hl'1u, trang 1rLPv6n chu s6- hO'u.
  
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  I •
  
  Cbng ty
  
  co phan HCru Lien A eMu
  
  S09-0N
  
  THUY~T MINH sAo cAo TAl CHINH RIENG (til!p theo)
  voo ng~y 31lhang 12 nam 2010 va eho "am tal ellioh kl!llhue cimg ngay
  
  3.
  
  cAe cHINH SACHKEroAN CHUYEU (Ii'p theo)
  
  3.20
  
  Thue (tillp theo)
  Thu' Ihu oMp h~n Mnh (tillpthea)
  Ooanh ngh~p chi 1l1l'\1CbU trir cae tal san thul! !hu n~p hii!n Miloh va !hut! thu nhtlp Moen
  hanh pMi tr.li kill dOilnh ngh~p eo quyl!n hQp pMp (IU'(rC bU trir 9;0'11ttl; san th~ thu nh~p
  h~n Moll Wi thu/! ltiu nh,jlp hi~n Moll ph;!i nOP va doonh ngh~p dvo "inll lhanh ~n thul!
  lhu oMp h$1 Moll plla; Wi va la; s;ln th~ lhu oMp hi~n h;lnh!reo IX! sO' thulln.
  Thu'~nl{li
  Thul! thu ohap h~n !ky kit loan nam gi(ia co sa Ilnll ttlu/! thu nhap eu" die tai $.iln va 00' ph;li tr.\ va gia trI gill s6
  cUa chung cho ml,lC (lIen bOOcOOlai chlol!,
  Thul! ttlu nl\3p hoan Ill; pM; Ira 0'l1qC gill ohan cho t6t cli cae kllo
  
  chiu thul!. T;)i san thut! lhu nhap hoan lthO'i "uvc khAu trir. g;~ t~
  khAu trir chuyM sang cae nam sau cua cae k!loAn 13tlnh
  thl.lll va cae khoi\n V\l "ai thl.lll dura sil dung. khi chAc cMn trong b.1o'ng lai 54 elllqi nhuan
  linh !hu~ "ll siI "",ng nh('mg cMnh lech!khAu tn), cae khOOn 16tlnh !hu' v~
  cae V\l "ai th~ chva ail dung nay .
  
  ""'0'(:
  
  ""'0'(:
  
  Tili san lhu' thu nhap hoan ~i va lhl.lll thu nhap tlOOn toli phai tr.l ''If<1C x;k "inh theo th",~
  s""'t dU' tlnh H ~p dung cho nam tai san "llQ'C!hu h60ihay nQ' phai tr1l "l1Q'C thanh toan .
  dU'a tr!n cae m(rc!h"'" suAt va IU$! thue ell hi(lu h.rc vao ng~y kIM IhUc ky k~ to~n nam,
  Th~ !hu nhap hoan ~i "llQ'C ghi nhan voo bao cao kel qua ~l
  "0"'9 kinh doanh fil!ng
  ngoi.Ii trir tn.rCmg hQ'p lh~ thu nhap phal $inh Ij!n quan "en mot khoan ml,lC "lIq<; ghi thAng
  voo v6n chu sa hCru, trong In16'ng hop nay, lhulllhu nh;'lp hoM Iili cling "l1Q'C ghi nhan trve
  ti6p voo v6n chu sa hO'u,
  COOg tv chi bU In) cae tai san lhu' lhu nhap hoan \;Ii va thu' lhu nhap hoan \;Ii ph.ili Ira khi
  cae oon vi nop lh~ 06 quy~n IlQ'p ph~p "l1Q'C bU In) gifra tai san !hu' lhu nhap hi(ln h<\nh
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  thu6 va
  quan Iy om eung mot co quan !hu' .
  
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  GltI tri ghi 56 cua tai san thulllhu nhap doanh nghj!p hoan Iili "l1Q'C xem xel\;li voo ngay
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  linh !hu6 cho phep Iqi Ich cua mot phan ho;k toiln bQ til; san !hu' lhu nhap hoan lei "U'Q'C
  ail dung. Cilc tai san !hu' lhu nhap doanh nghi(lp hoan lei chU'a ghi nhan lntCrc "ay "llQ'C
  xem xel toli voo ngily k~1 Ihilc ky ke toan nam va ""Q'C ghi nhan khi chAt chan ell "u Iqi
  nhuan linh IhlJ4,M. ell Ihll ail dung cae rai..an lhue lhu nhap hoan Iili ch"a ghi nhan nay
  
  4.
  
  TIENvA cAe KHOANT\1O'NGOlJONG TlEN
  VNO
  
  s6cudinllm
  
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  Tit\n gCringan hilng
  Tit\n mat
  Cae kho;ln tV(Jllg "V(JIlg ti~n
  
  67.967.561619
  10.077.622.243
  10.000.000.000
  
  76647,589259
  1.177,685977
  
  TONG CONG
  
  68.045.383.862
  
  
  
  77.825.475.236
  
  cae khOOn tlto'ng "=ng
  l~ lhoi h~n kho;ln tien girl ell ky hiln 1 tuan VOi lao suM binh
  quan 14%Jnam!
• Minh .
  
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  B09-DN
  
  THUY~T MINH sAo cAo TAl CHINH RleNG (t>ep theo)
  v~ "gay 31 tMng 12 nam 2010 va clio n<'lm ttli chlnh kl!l thue cUng ngay
  
  
  
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  VNO
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  17.415.000
  
  55.704,600
  
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  100.000.000.000
  
  30.000.000.000
  
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  Trong <16:
  CCng ty cd phAn Minh H{)IJ Lien
  CCng ty c.s phAn illu tv H(iIJ tAn (')
  
  13.420.000000
  20.000,000,000
  
  6.100.000000
  
  133.437.415.000
  
  36.155.704.600
  
  £lti" Ill' ng~n han v;W c6 ph~u
  
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  5.2
  
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  "
  
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  C6ng ty Co phan HO'u Lien A Chau
  
  
  
  a09-0N
  
  THUY£T MINH sAo cAo TAl CHINH RII:NG (t~p theol
  v~ ngily 31 thang 12 nam 2010 va cho n!lm till chlnh k t thoc cCmgng.tly
  
  ••
  
  PHAl THU KHAcH HANG
  VND
  
  SOcu6inilm
  Ph;!ljthu die ~n lhli biI
  Philithucae~n I~n quail (Thu~1 minh 56 27)
  
  Oil' phOng phai thu !'>gaohan khOO'Oj
  01'" TRI THUAN
  
  7.
  
  347.617.100.231
  375.860.431.028
  
  245.177.458.991
  237.323.264.140
  
  723.477.531.259
  
  482.500.723.131
  
  (4,922,880,615)
  
  
  
  (843.386.811)
  
  718.554.650.44ot
  
  481.657.336.320
  
  •,
  
  ,
  
  VND
  
  so cu6i nllm
  
  ••
  
  s6
  
  o1Bunilm
  
  (rog lnt6'c cho nhiln vi~n
  Phtoithu b30 h~m ~a h(li
  l1ng Irvac cho cae Mn Ii&nquan
  F'tl;\i lhu kMc
  
  1.146.589.319
  669.426.356
  1,465.428.262
  
  
  
  5,725,000,000
  295428733
  
  TONGC(lNG
  
  3.301.443.938
  
  6.020.428.733
  
  I
  
  HANG TON KHO
  VND
  
  so
  
  cut» nllm
  
  56 d'Au"lim
  
  694,568.474.115
  76,486,965.050
  55,573.904,678
  22,519.836,647
  1,894,166,685
  
  347,893,835,200
  56,007,704,420
  42,888,329,619
  7,615,299.000
  
  
  '0"'0.103.982
  130.138.518.326
  
  851.043.9"1.11$
  p51,312,048)
  
  $95.014.390.5"7
  
  Oil' phOng giam gi.GIA TRI THUAN
  
  850.836.$7$.127
  
  $9$.014.390.5"7
  
  Nguyen lieu, vill heu 16n kilo
  Thanh phAm
  Chi phi san xu!! kinh doanh d6' dang
  Hang hOa
  COng ev. dlmg C\l
  Hang mua liang IIiIftn 1I11&ng
  
  Hang tOn kilo lri g;a849,149,180,490
  VN£I 111117C
  dung lam !<'Iisan th~ chf.p vay dai h,Jn
  ngan hilng troog niKl'c. nhl1 IIl1
  II
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  56 o:1
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  THuv£r
  
  Co phfln HO'u Lien A eMu
  
  B09-0N
  
  MINH sAo CAO TAl CHINH RleNG (ti!p ltleo)
  
  
  
  VaGng"'Y 31 thang 12 nam 2010 vii eho nam tal chlnh kilt lillie cling ng;ly
  9.
  
  TAl SANcO £lINH HCN HINH
  
  May moe
  
  'hidt bi
  
  Nil'" cUa.
  v~1 ki4n IIiJc
  
  Phuung tifrt
  v$rt tIli
  
  Tnmg t/li4t b;
  vilrt p/ldng
  
  35311.514.001
  
  14994617210
  118500515
  919.428.571
  
  2677.440001
  648.530.128
  94.281,969
  
  "'"
  
  
  
  Tili 511rt
  
  cO cf)rt/l Mile
  
  T6ngCOrtg
  
  856965.000
  
  172611.458,610
  14309745,742
  
  Nguy6n gil:
  56 dU' "au nam
  Mua mo;
  PMn ~i 1Chuy~n tcr x.!ly d\log co ban da dang
  Chuy/m tel' tal san cO "inh thull tili chlnh
  Thanh 19, nhl1qng ban
  
  $6 dU' eu6i nam
  
  118770922.392
  6756.014059
  
  6.12$.701.040
  
  (1.013.710.540)
  
  231.155.000
  
  
  5,548,834,731
  
  1.164292558
  5548834731
  (3.063.854.981)
  
  933.137.558
  
  (2.832.699.981)
  
  (231155.000)
  
  130062.060.642
  
  42.371.352.599
  
  13859.846.315
  
  31812.810.304
  
  35.428.570
  
  1935119.708
  
  3420252104
  
  856.965.ODD 190.570.476.660
  
  Trong 116:
  01 kill!! hao Il
  
  
  940.785.109
  
  183950.000
  
  34888.093891
  
  Gil trj klltu hao lOy ki,
  56 dU' dflu nam
  Kh~u haa trang nam
  PMn lo~i Ill; lit tai san cO "inll yO hlnh
  
  Chuy~n tit l<\isan cO dinh lilli' tai chlnl!
  
  (66.001,685.376)
  (15.217.180.188)
  (205,770,513)
  (1.572.169.840)
  
  (3.668.472.665)
  (1.831543.923)
  
  (8.482.153.711) (1.450.194.911) (310,394.855)
  (2.249.441.222)
  (347.453.108) (64.942.636)
  (3,859,733)
  2.402.704569
  
  Thanh Ij, nhl1Q'llg WIn
  
  
  
  (82,996,805.911)
  
  (5.500.016.588)
  
  (8,332750.097)
  
  56 dU'
  52.169,231,016
  
  31,643,041,336
  
  56 dLPcu6i nam
  
  47,065.254.725
  
  36,811,336,011
  
  Trang dO;
  Tli Mil sUdl,mg III tM chAp
  (Thu~' min/! sd 14 va 20)
  
  11.635.111.421 12811950909
  
  56 duocu6i nam
  
  (79,912901584)
  (19,110,561,077)
  (209.630.246)
  (1572.169.840)
  
  
  2.402.704,569
  
  (1.797.648085)
  
  (375,337,491)
  
  (99,002,558178)
  
  6512,463499
  
  1.221.245.030
  
  546570.145
  
  92698557026
  
  5,527,096,218
  
  1,622,604,019
  
  481.627.509
  
  91567918482
  
  Gili trj con If;;
  
  30,313,722,330
  
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  v
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  56 dv "au rn'Im
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  37,591.324,087
  4,861,613.586
  (5.548.834.731)
  
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  36,916,162,942
  
  56 dll cu6i n.!lm
  Gla trt khlu haa lOy k6:
  
  (4.081.754.479)
  (4n2.694.473)
  
  56 dOJ'd;)u nam
  Kh6u hao trong nam
  Chuy~n sang lai Mn c6l!inh hCru hlnh
  
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  1,572,169,840
  
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  56 d", cu6i nam
  Gi•• trj con 1,1:
  
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  33509569608
  
  56 dll cu6i "am
  
  29.627.883.630
  
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  COng tv dang lhu~ may m6c lh~l bi sUodung troog (I;1ychuye., san xu:!! lheo h(7p ~g thull
  ~ielliot! va; COng tv coo lhu~ tai ellioh Sacombank vt! COng tv clio thu<'!t'.ti ellioh Cl\ailease
  
  ,,
  
  International Leasing Co .• Ltd
  
  I
  
  Theo nhLP (fi6u khoon cUa nhling ho'p l16ng thul\ tal chinh. COng tv c6 quy~n chQn mua 1,,1
  tai san khl k~l !hUe thOi h"n !h~ cam kIM thanh to:ln t~n thul! Iron9 t=119 lai thea hl,rp
  
  
  ,j60g !hul! ml-y,jV(I'C trlnh My tili ThuyIM minh s6 19
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  TAl SAN CODINH vO HiNH
  
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  56 d\l ,jAu nam
  Chuylm lir xlly dl,mg CCf ban dO dal19
  
  86,015,645,330
  
  94,650.990 86,110,496,320
  1,308.255,703 1,308,255,703
  
  s6 d\l cu6i nam
  
  86,015,845,330
  
  1,402,906,693 87.418,752.Q23
  
  
  
  (5,049,117,155)
  (1,893,325,682)
  
  (13,080,7J5) (5.062.197.891)
  (13,578,1S3) (1.906,903.835)
  
  Gili trj h..., mon luy k6,
  56 d\l ,jAu nam
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  Philn lohiiu hlnh
  
  209630246
  
  209630246
  
  (6732.812591)
  
  (26658889)
  
  (6.759A71A80)
  
  56 d\l ,jAu nam
  
  60,966,728,175
  
  al,5702~
  
  81,048,298.429
  
  
  
  56 d\l cu6i nam
  
  79283032739
  
  56 d\l cu6i nllm
  
  Gili trj con 1,1:
  
  1.376247.804 eo6592ao~3
  
  Trong o:S:i:
  
  Tlli Mn SLodl,mg<1ll1h1! cMp
  (T/l
  6,891,413.276
  
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  6,891,413,276
  
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  B09-DN
  
  THuvET MINH BAa cAo TAl CHINH RIENG (til!p theo)
  voo ngily 31lMng 12 nam 2010 vii eho nllm tfli chlnh kl!t lhUe cung "gily
  
  "
  
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  15,000,000,000
  7,027,649,000
  1.788.181.818
  1148,110.655
  
  56 d'~un!lm
  15,000,000,000
  2,167,749,000
  1 148,110800
  
  
  
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  TONGCQNG
  
  24.&43.941.473
  
  ,
  
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  18.385.859.65$
  
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  TAl SAN OAI H~N KHAc
  
  SO cu6i nllm
  
  10.829.566.140
  4,941,382,600
  
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  11,974470,669
  2,005.382,600
  
  
  2,222,330.920
  
  TONGCQNG
  
  17.162.184.189
  
  15.770.948.740
  
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  Dat CQCcho cae hQ'P 66ng ttll~ tfli chlnh
  
  ".
  
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  Vay ng;\,n han tit ngiln Mog
  N(l'dili han kMc vii yay dill h,n dtln han Inl
  Ttong 0:16:
  M:!dai hlJn kMc (T1wy4tminI! sd 19)
  V"y d
  1.283.165.296968
  11.154.066848
  
  951.528.184.609
  17.837.522.190
  
  5.928,891,530
  5.225,175,318
  
  9,739,960,730
  8,097.561,460
  
  TONGCQNG
  
  1.294.319.365.816
  
  969.365.706.799
  
  "
  
  ,,
  
  
  ••••••••••••••••••••••••••••••••••
  
  
  Cong ty COph~n HO'u U~n A Chau
  
  e09-m-l
  
  THUVeT MINH BAa CAo TAl CHINH RleNG (ti~ptheo)
  vAo ogay 31 !hang 12 flAm 2010 va cho flAm tlli chlnh k~ 11",eeung ogay
  
  1..
  
  VAYNGANH~N(ti~ptheo)
  Chi
  
  ti!! c;lc
  
  f(m
  
  11911/1
  
  kllOOn yay ng<'m h~n /1g;'m Mng nhlt sau
  
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  56 cutJi
  
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  Ng.1n hang ThllO'flg mlli c6 phAn S41i GOOThltCmg TIn
  
  43,381,030,915
  
  Chi tid/loli san
  (%/nllm)
  
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  572,292.787.(}()()
  
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  '"~nIii nglly 19 IMng 1 nllm 2011
  
  I14n ngby 8 Ihang .5nllm 2011
  61Mng va cf4n han I&og
  13.30- 15,00
  
  HIlng 160 kilo
  
  (Thu"et min/! s6 8)
  
  6.72 - 6,48
  
  H;lng 160 kilo
  
  
  (Thu~t min/! s6 8)
  
  12,96 - 16,80
  
  H6ngt6nkho
  (Thu~t minh s6 8)
  
  6..50
  
  H6ngl6nkho
  (Thu~' minh s6 8)
  
  c1dn ng(Jy 26 IMog .5 m'lm 2011
  NgAn hang ThlJ'O'flg m",i c6 ph:'n Ngoai lhltong Vi~t Nam
  
  va <1llnMn li/ogAr 23 tMng 3 fI!lm 2011
  cf4n 231Mng 6 nllm 2011
  60.459,934,57:< 6/Mng va dlln han h)ngl1y 23 'hang 3"'m 2011
  77.368,629.975 6/Mng
  
  66" ng4y
  Ngfln Mng El;\u lu' WIPMt tr~n VI~t Nam
  118 294471261
  
  4 th4nQ Vll1Mnhan/v n9~y 7 tJ11!mg
  2 nam 2011
  1Mnng~y 29 tJ16ng4 nam 2011
  
  31.681.849.945 6 IMng v4 1Mn han tvng4y 23 IMng 2 nam 2011
  ~n ng4y
  
  
  
  Ngfln Mng T1lU'O'llgmai
  CO ph;\n Hflng Hal
  
  93978093.601
  
  13,00-16,50
  
  Ngtn h/lng ThU'O'llgmai CO ph~n Xu~t NMp KhAuV~t Nam
  75.116.000000 6 rMng v4 1Mn han tvngay 5th4ng 1 nllm 2011
  c1t!nngay 28 tJ16ng4 nllm 2011
  8.314442 158
  Ng6y 24thllng 6 nllm 2011
  
  M~ymOethi9tbj
  (Thu~t m,nh s6 9), hIln(J 16nkho
  (Thuyt!t m,nh 56 8)
  Mo ianh bOng T~n X~ Ccr- ehlJ tiCh
  
  va
  
  13,00
  
  16 IhIlng 3 nam 2011
  
  6 tMng vfl "~n han til ngfly 12lMng 1 nam 2011
  "~n ngfly 29 tMng 6 nam 2011
  
  "
  
  
  
  6,00 -
  
  23 IMng 6 nam 2011
  
  M6y mOe Ihillt bj
  (Thu~t minh s6 9), hIlng t6n kho
  (Thuyt!t m,nh 56 8) va Mo ~nh bOng T~nX~Ccr-ChlJ/iCh
  
  13,50 -19,50
  
  H~ng tOn kho
  (Thu~'
  
  minh
  
  56 8)
  
  14,00 _ 14,50
  
  H6ngl6n kho
  (Thuydt minh s6 B)
  
  7,50
  
  Hlmg I6n kho
  (Thu~t minh s6 8)
  
  -.
  
  
  
  ~.
  
  
  ••••••••••••••••••••••••••••••••••
  Co
  Cong ty
  
  phan HO'u Li~n A Chflu
  
  B09-0N
  
  THUY~TMINHsAo cAo TAl CHINHRI~NG(b~pthea)
  v~ ngtly 31 thang 12 nam 2010 va cIlo nam U1ichlnh k&t thlJc cung ngay
  
  15.
  
  VAY NGAN H~N (ti~pthea)
  Chi t~tcae khoan va1 ng"n han ng.!ln hang
  
  nhll sau:
  
  (l~p lheo)
  
  s6cu6inam
  
  T6n ngtln Mm'}
  
  Didu kllolln va IhOi hlJn
  
  
  
  (VND)
  Ng.!ln hilng Th\1O'l19 m••i
  CO phAn Quan DOl
  
  60.705.623.009
  
  12 thang vII "~n han lit ogily 5 IMng 5 nam
  2011 d6n ngily 9 ltlang 5 nam 2011
  3 thang va k~ tI1 Ilgay 1 tMng 2 nam 2011 <16n
  ng:'y 28t!lang 3 nam 2011
  
  Ngfm Mng Malayan
  Banking Berha<.!
  
  41229.516045
  
  12 thang va 116n h,ln lir ngay 24 !hang 2 nam
  
  Nglln hilng TNHH MOl
  Thanh vi&n HSBC V~l
  Nom
  
  26464007.306
  
  Ngtln Mng ThllO'l19 mili
  CO phAn Ham V>(!t
  
  15842000000
  
  TONG CONG
  
  
  
  M"i
  
  Cl!i MI l8i slin "lim Mo
  
  (%/n~m)
  
  58036.912971
  
  Nglln Mng TII=n9
  COph~n£l~ Nha!
  
  L~i $ui11
  
  13.20 -15,00
  
  va (l6n 1I,1nlir ngay
  
  22 IMng 3 nam
  
  Tin chlap
  
  17,80
  12.00-14,80
  
  Bao !anh b6'i
  
  Ong Trlan Xao Coo - Chu tieh
  
  2011 d6n ngay llMng 9 nam 2011
  
  
  4 !hang
  
  Hang tOn kho
  (TI!uytll minI! s6 8)
  
  17,30-17,50
  
  2011 ~n17 tMng 4 nam 2011
  
  Hang tOn kho (Tlluytlt minI! s6 8)
  va b<\o lanh bin Ong Trlan Tulan
  Nghi~p _ TOng Giam
  
  6 tMng v~"im h,1n tv ng~y 24 tMng 3 n~m
  2011 "o1!nng~y 9 tMng 5 nam 2011
  
  15,20_15,80
  
  Hang tOn kho
  (TIIuytll minI! s6 8)
  
  1.283.185.298.968
  
  23
  
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  -,--..
  
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  ' ..•.
  
  
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  _D"
  
  Cong ty C6 ph~n HO'u Lien A Chau
  THUYET MINH BAo cAo TAl CHiNH RIENG (ti~pthea)
  voo ngily 31 thang 12 nam 2010 va cIlo nlim tii chlnh k~t thlic tim!! ngily
  
  ".
  
  PHAI TRA NGLTCn BAN
  
  V""
  
  s6cu6im'lm
  
  ".
  
  Phai trlI cae Mn ~n th(r ba
  Phai WI cae ~n ~l!n Quan (Thuyt.r m,M 56 27)
  
  131,537,865264
  186,732,258.078
  
  
  
  109571.343571
  89,607,205.130
  
  TONG C(lNG
  
  298.270.123.342
  
  199.178.548.701
  
  3.446.069352
  1.325.013646
  
  3479.421.509
  4323.061.736
  25.862.659
  
  TONG CONG
  
  4.773.083.008
  
  7.828.346.1G4
  
  CHI PHi PH;'! rRA
  
  V""
  56 "au fllim
  
  3,486,268.227
  329571.000
  
  
  
  2.654.992.995
  
  Phi djch Vu chuyl!n ngh~p
  TONGCQNG
  
  3.815.859.227
  
  2.654.992.995
  
  La! yay phili tra
  
  cAe KHOAN PH;'I fRA, PH;.r NQP NGAN H~N KHAc
  
  s6 cud' n!lm
  ling lnt6'c ella c6 (I00g CI~mUiI cO ph~u pM! Mnh
  tMm (Thuydt minh sd 28)
  Ph~i tm coc ~n I~n qUiln (Thuydt mlnh sd 2l}
  Trf! cap mM vi~
  Kinh phi c6ng Clo.Jln
  Baa h;~m d hl)i
  Ca<;khoan kha<;
  
  2.904.000.000
  500,000,000
  132,300,791
  58966550
  10743515
  3.606.016.856
  
  T6NG CONG
  
  
  
  ".
  
  V""
  56 (1~unlim
  
  Thull nhilp khAu
  Th\/! thu nhilp doanh ngh~p (Thuyl.t minh s6 28.2)
  CiOtclo
  s6w6inllm
  
  ".
  
  )
  >
  
  THU£ vA cAe KHOAN PHAI NQP NHA Nl1CC
  
  56 cud! flam
  
  H.
  
  56 dilu flam
  
  V""
  
  56
  
  ",au nllm
  
  
  
  6,000.000.000
  49.140.700
  374.226.278
  310.184.282
  6.733.557.266
  
  NQ' oAI H~N KHAc
  
  56cudinlJm
  
  18818026.473
  
  Th~ t;\i ehlnh
  
  V""
  
  56 d'Au nlJm
  
  23.251.895.504
  
  Trong 116:
  NrJdiJi h,1n d'E!n h{ln tr.l (Thuydt minh sd 14}
  NrJdiJih{ln
  
  "
  
  5.928.891.530
  12.889.134.943
  
  
  
  9739960,730
  13.511.934.774
  
  \,
  
  I