Báo cáo tài chính năm 2014 (đã kiểm toán) - Công ty Cổ phần Xi Măng Hà Tiên 1
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Cong ty
ce phin
Xi mang Hi Tien 1
Bao cao tai chfnh
Ngay 31 thang 12 nam 2014
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Cong
ty ce
phan Xi mang
Ha Tien
1
Ml,IC LVC
Trang
Thong tin chung
Bao cao cua Ban T6ng Giam
1-2
~6c
3
Bao cao ki~m toan ~¢c I~p
4-5
Bang can ~6i k&toan
6-7
Bao cao k&t qua heat ~¢ng kinh doanh
Bao cao hru chuyim tifm t~
Thuyet minh bao cao tai chlnh
8
9 -10
11 - 44
Cong ty Co phan Xi rnanq Ha Tien 1
THONG TIN CHUNG
CONGTY
Conq ty ce phan Xi mang Ha Tien 1 (UCongty"), truce day la Cong ty Xi mang Ha Tien 1, tiemthan
la mot doanh nghi$p Nha nuoc duoc thanh lap tai Vi$t Nam theo Quy~t djnh Thanh lap so
441/SXD-TCLD do So Xay dl,l'ngcap nqay 30 thanq 9 narn 1993. Giay Ch(rng nhan Dang ky Kinh
doanh (uGCNDKKD")dau lien cua Cong ty so 102955 do San Tronq tai Kinh t~ cap nqay 9 thanq 10
narn 1993 va sau d6 dU'Q'csua d6i b~ng GCNDKKD so 4106000289 do Sa Ke hoach va Dau tu
Thanh pho He Chi Minh cap nqay 6 thanq 9 narn 2006.
Vao ngay 22 tMng 12 narn 2006, Cong ty dU'Q'cc6 phan h6a theo Quy~t djnh so 1774/QD-SXD do
So Xay dl,l'ngcap. Vi$c c6 phan h6a da dU'Q'CSa Ke hoach va Dau tu Thanh pho He Chi Minh phe
duyet thong qua viec cap GCNDKKD so 4103005941 vao ngay 18 thanq 1 narn 2007, va theo cac
GCNDKKD di€luchinh nhu sau:
GCN£)KKD
ailJu chTnh s6:
Ngav:
Tlr di€luchinh Ian th(r nhat den di€luchinh
Ian th(r mU'cYimot
0301446422 - Di~u chinh Ian th(r mU'cYi
hai
0301446422 - Di€lUchinh Ian th(r mU'cYi
ba
Tlr ngay 2 thang 4 nam 2007 den ngay 20
tMng 11 nam 2013
Ngay 12 tMng 2 nam 2014
Ngay 29 tMng 4 nam 2014
Vao ngay 30 thang 4 nam 2010, COng ty c6 phan Xi mang Ha Tien 2, mOtcOng ty e6 ph~mdU'Q'c
thanh I~p t~i Vi$t Nam theo GCNDKKD Ian dau so 5603000124 ngay 1 tMng 2 nam 2008 va
GCNDKKD dieu chinh Ian th(r hai so 1710101407 ngay 18 tMng 11 nam 2008 do Sa Ke ho~eh va
Dau tU'Tinh Kien Giang cap, da dU'Q'csap nh~p vao Cong ty. Vi$c sap nh~p nay da dU'Q'cphe duyet
bai Sa Ke ho~ch va Dau tU' Thanh pho He Chi Minh thong qua viec cap GCNDKKD dieu chinh Ian
th(r sau.
c6 phieu ella COng ty dU'Q'cniem yet tc;iiSa Giao djch Ch(rng khoan Thanh pho He Chi Minh theo
Quyet djnh so 136/Qf)-SGDCK do Sa Giao djch Ch(rng khoan Thanh pho He Chi Minh cap ngay 31
tMng 10 nam 2007.
HOc;itdong chinh clla COng ty trong nam hi$n t~i la san xuat va mua ban xi mang va cae san pham
tlr xi mang, v~t lieu xay dl,l'ng (9c;ich,ng6i, vCraxay to, be tong), clinker, nguyen v~t lieu, v~t tU' xay
dl,l'ng;xay dl,l'ngdan dl,mg;kinh doanh bat dong san (cho thue van phong); khai thac da, cat, soi, va
dat set; va thu gam, xli Iy rac thai, tai ehe phe lieu.
COngty c6 tn,! sa chinh tc;iiso 360 Ben ChU'O'ngDU'O'ng,PhU'cYngCau Kho, Qu~n 1, Thanh pho He
Chi Minh, Viet Nam va cac chi nhanh clla COngty nhU'sau:
Xi nghiep Tieu thl,l va Djch VI,I tc;iiQu~n 1, Thanh pho He Chi Minh;
Tr;;lm nghiemPhu HCrutc;iiQu~n 9, Thanh pho He Chi Minh;
Trc;imnghiemThll D(rc tc;iiQu~n Thll D(rc, Thanh pho He Chi Minh;
Nha may Xi mang Sinh PhU'cYc
tc;iiThj xa Binh Long, Tinh Sinh PhU'cYc;
Tr~m nghi~n Long An tc;iiHuy(m Sen L(rc, TInh Long An;
Nha may Xi mang Kien LU'O'ngt~i Thj tr~mKien LU'O'ng
•.TInh Kien Giang; va
Trc;imnghien Cam Ranh t~i Thanh pho Cam Ranh, Tinh Khanh Hoa.
1
Cong ty Co phan Xi rnanq Ha lien 1
THONG TIN CHUNG (tiep theo)
HOI DONG QUAN TR!
Cac thanh vien cua Hoi d6ng Ouan tri trong narn va vao nqay lap bao cao nay nhu sau:
Ong
Ong
Ong
Ong
Ong
Ong
Ong
Ong
l>ng
l>ng
Tr~m Vi$t Th~ng
Nguyen Ngoc Anh
Hoang Kim CU'ang
PhC;1mDlnh Nh~t CU'ang
TO Hai
Nguyen Van Chuyen
Cai Hong Thu
PhC;1mVan ThOng
Nguyen Tu~n Anh
Ly Tan Hue
Chu tich
Ph6 cno tich
Thanh vien
Thanh vien
Thanh vien
Thanh vien
Thanh vien
Thanh vien
Thanh vien
Thanh vien
b6 nhiern ngay 1 thanq 4 nam 2014
mien nhiern ngay 1 thang 4 narn 2014
BAN KIt:M SOAT
cac thanh
vien cua Ban ki~m scat trong narn va vao ngay I~p bao cao nay nhU' sau:
l>ng PhC;1mDlrC Trung
Ba Phung Thi Tan Thanh
l>ng Mai Thanh SO'n
Ba Nguyen Thi To Nga
l>ng PhC;1mThe Nghia
TrU'
Thanh vien
Thanh vien
Thanh vien
BAN TONG GIAM DOC
cac thanh
Ong
l>ng
Ong
Ong
l>ng
l>ng
l>ng
vi en cua Ban T6ng Giam doc trong narn va vao ngay I~p bao cao nay nhU' sau:
Nguyen Tu~n Anh
Hoang Kim CU'ang
PhC;1mDlnh Nh~t CU'cmg
NgO Minh L~ng
Mai Van Yen
PhC;1mVan ThOng
Cai Hong Thu
T6ng Giam doc
Ph6 Tong Giam
Ph6 Tong Giam
Ph6 Tong Giam
Ph6 T6ng Giam
Ph6 T6ng Giam
Ph6 Tong Giam
doc
doc
doc
doc
doc
doc
mien nhi~m ngay 1 thang 4 nam 2014
NGlfOI D~I OleN THEO PHAp LU~T
NgU'ai dc;lidi(ln theo phap lu~t cLla COng
Tu~n Anh.
ty trong nam va vao ngay I~p bao cao nay la Ong Nguyen
KIt:M ToAN VIEN
COng
ty Trach nhi(lm HCru hC;1nErnst & Young Vi(lt Nam la cOng ty ki~m toan cho COng ty.
2
Cong ty Co phan Xi manq Ha Tien 1
BAa cAo COA BAN TONG GIAM DOC
Ban Tong Giarn doc Cong ty Co phan Xi mang Ha Tiem 1 ("Cong ty") trinh bay bao cao nay va bao
cao tal chinh cua Cong ty cho narn tai chinh ket thuc nqay 31 thanq 12 narn 2014.
TRAcH NHleM CLIA BAN TONG GIAM DOC DOl val BAo cAo TAl cHiNH
Ban Tong Giarn doc chiu trach nhiern dam bao bao cao tai chinh cho tung narn tai chinh phan anh
trung thl,J'Cva hoop 19 tlnh hinh tai chinh, ket qua heat d(>ng kinh doanh va tinh hinh luu chuyen ti€!n
t$ cua Cong ty trong narn. Trong qua trinh lap bao cao tai chinh nay. Ban Tong Giarn doc can phat;
.. ll,J'achon cac chinh sach ke toan thich hop va ap dl,mg cac chinh sach nay mot each nhM quan;
.. thuc hi$n cac danh gia va U'6'c trnh mot each hoop 19 va than tronq;
.. neu ra cac chuAn ml,J'Cke toan ap dl,mg cho COng ty c6 dU'ooctuc!m thu hay khOng va tat ca
nhCmg sai I$ch trong yeu so v6'i nhG>ngchuan ml,J'Cnay da dU'ooctrinh bay va giai thich trong bao
cao tai chinh; va
.. I~p bao cao tai chinh tr~n cO' sa nguy~n t~c hOGitd(>ng Ii~n il,lc tru tfU'ang hoop khOng the cho
r~ng Cong ty se tiep il,lc ho~t d(>ng.
Ban Tong Giam doc chiu trach nhi~m dam bao vi$c cac so sach ke toan thich hoopdU'OOclU'u giG>de
phim anh tinh hinh tai chinh cua COng ty, v6'i m(fc d(> chinh xac hoop 19. t~i bat ky thai diem nao va
dam bao r~ng cac so sach ke toan tu~m thu v&i che do ke toan da dU'OOc
ap dl,Jng. Ban Tong Giam
doc cOng chiu trach nhi$m ve vi~c quan 19 cac tai san cua COng ty va do d6 phai thl,J'c hi$n cac bi~n
phap thich hoopde ngfm ch~n va phat hi$n cac hanh vi gian I~n va nhG>ngvi ph~m khac.
Ban Tong Giam doc cam ket da tuf:ln thu nhG>ngy~u cau n~u tr~n trong viec I~p bao cao tai chinh
kem theo.
CONG BO CLIA BAN TONG GIAM DOC
Theo 9 kien cua Ban Tong Giam doc, bao cao tai chinh kem theo da phan anh trung thl,J'Cva hoop 19
tinh hlnh tai chinh cua COng ty vao ngay 31 thang 12 nam 2014, ket qua ho~t d(>ng kinh doanh va
tinh hlnh lU'u chuyen tien te cho nam tai chinh ket thUc cung ngay phu hoopv6'i cac Chuan ml,J'Cke
toan Vi$t Nam, Che d(> ke toan doanh nghiep Viet Nam va cac quy dinh phap 19 c6 li~n quan den
viec I~p va trinh bay bao cao tai chinh.
Ngay 26 thang 3 nam 2015
3
EY
Building a better
working world
Ernst & Young Vietnam Limited
28th Floor, Bitexco Financial Tower
2 Hai Trieu Street, District 1
Ho Chi Minh City. S.R. of Vietnam
Tel: +84838245252
Fax: +84 8 3824 5250
ey.com
se tham chi~u:60933836/16998008
BAo cAo KIEMloAN DQC ~P
Kinh giri:
Quy co
dong ella Cong ty COph~n Xi mang Hit Tien 1
Chung tOida kiem toan bao cao tal chfnh kern theo cua COngty Co phan Xi mang Ha Tien 1 ("COng
ty") duoc I~p nqay 26 thanq 3 narn 2015 va dU'ooctrinh bay tCrtrang 6 d~n trang 44 bao gam bang can
d6i ke toan tai ngay 31 tMng 12 nam 2014, bao cao ket qua hoat dong kinh doanh va bao cao lU'u
chuyen tielnt~ cho narn tai chfnh k~t thuc cunq nqay va cac thuyet minh bao cao tai chinh kern theo.
Trach nhi~m ctia Ban Tong Giam doc
Ban Tong Giarn d6c chlu trach nhiern ve viec lap va trinh bay trung thuc va hop Iy bao cao tai chinh
cua COngty theo cac Chuan rnuc ke toan Vi~t Nam, Che do ke toan doanh nghi~p Vi~t Nam va cac
quy dinh phap Iy co lien quan den vi~c I~p va trinh bay bao cao tai chinh va chiu trach nhiem ve kiem
soat nOi bOma Ban Tong Giam d6c xac dinh la din thiet de dam bao cho vi~c I~p va trinh bay Mo cao
tai chinh khOngco sai sot trong yeu do gian I~n hOacnham Ian.
Trach nhi~m ctia Ki~m toan vifm
Trach nhi~m cua chung tOi la dU'ara y kien ve bao cao tai chinh dl,J'atren ket qua cua cuoc kiem toano
Chung tOida tien Mnh kiem toan theo cac Chuan ml,J'Ckiem toan Vi~t Nam. Cac chulm ml,l'cnay yeu
cau chung tOituan thu chuan ml,J'Cva cac quy <1inhve d<;lod(fc nghe nghi~p, I~p ke hO<;lch
va thl,J'chi~n
cuoc kiem toan de d<;ltdU'oocSl,l'dam bao hoopIy ve vi~c li~u bao cao tai chinh cua COngty co con sai
s6t trong yeu hay khOng.
COngvi~c kiem toan bao gam thl,J'Chi~n cac thu tl,lCnh~m thu th~p cac b~ng ch(fng kiem toan ve cac
so li~u va thuyet minh tren bao cao tai chinh. Cac thu tl,lCkiem toan dU'oocIl,J'achon dl,J'atren xet doan
cua kiem toan vien, bao gam danh gia rui ro c6 sai sot trong y~u trong bao cao tai chinh do gian I~n
hOacnham Ian. Khi thl,J'chi~n danh gia cac rui ro nay, kiem toan vien da xem xet kiem soat noi ~o cua
do trung thl,l'c,hoopIy nham
COng ty lien quan den viec I~p va trlnh bay bao cao tai chfnh giCraniE'!ln
thiet ke cac thu tl,lCkiem toan phu hoopvai tlnh hinh thl,J'ct~, tuy nhien khOngnh~m ml,lCdfch dU'ara y
kien ve hieu qua cua kiem soat noi bOcua COngty. COngviec kiem toan cOngbao gom danh gia tfnh
thich hQ'pcua cac chfnh sach ke toan dU'Q'cap dl,lngva tfnh hoopIy cua cac U'ac tfnh ke toan cua Ban
Tong Giam d6c cOngnhU'danh gia viec trinh bay tong the bao cao tai chinh.
Chung tOitin tU'ang r~ng cac b~ng ch(fng kiem toan ma chung tOida thu th~p dU'O'cla day du va thich
hoopde lam cO'sa cho y kien kiem toan cua chung tOi.
A member firm of Ernst & YounQ Global Limited
EY
Building a better
working world
Y kitm cue Kiem toen vi€m
Theo y kitm cua chunq toi, bao cao tai chfnh kern theo da phan ann trung thuc va hO'P1'1,tren cac khfa
canh tronq yeu, tinh hinh tai chinh cua Cong ty vao ngay 31 thanq 12 narn 2014, cling nhu kEltqua
h~~t ~ong kirh doanh.va tinh ~.inhluu chu'ye~ti~n t~ cho nam tai ~hin~.ket thuc ~ung ngay ~hu hO'_P.
val cac Chuan muc ke toan Viet Nam, Che do ke toan doanh nghl$p Viet Nam va cac quy dinh phap Iy
c6 lien quan den viec lap va trinh bay bao cao tai chinh.
dOc
.".
kiem toan
SO:1575:2013-004-1
Thanh phOHo Chf Minh, Viet Nam
Ngay 26 tMng 3 narn 2015
A member tu-rn of
Ernst & YounQ Global LImited
Kiem toan vien
Gi~y CNDKHN kiem toan
SO: 1070-2013-004-1
Co phan Xi mang Ha lien
Conq ty
1
B01-DN
BANG CAN £)01 K~ ToAN
vao nqay 31 thanq 12 narn 2014
VNfJ
Mas6
TAl SAN
Thuy~t
minh
se cuo! nam
s6 (J~unam
(fJa trinh My tei Thuy~tminh s6 34)
100
A.
TAl SAN NGAN H~N
110
I.
Tilm
1. Tiem
111
120
121
129
130
131
132
135
139
140
141
149
150
II. Cae khoim dau til' tiJi chinh
ngan h~n
1. £)~u tu ng~n han
2. Dl,I'ph6ng giam gia dau tu
tai chinh ng~n han
III. Cae khoim phai thu ngan h~n
1. Phai thu khach hang
2. Tra truoc cho ngU'CYi
ban
3. cac khoan phai thu khac
4. Dl,I'ph6ng pMi thu ng~n
han kh6 d6i
IV. Hang ton kho
1. Hang tOn kho
2. Dl,I'ph6ng giam gia hang
tOnkho
158
V. Tai san ngan h~n khac
1. Chi phi tra tnroc ng~n han
2. Thue gia tri gia tang duoc
khau tnl
3. Thue va cac khoan khac
phai thu Nha nuoc
4. Tal san ng~n han khac
200
B.
TAl SAN oAI H~N
220
I.
Tai san co c1inh
1. Tai san co djnh hCruhlnh
Nguyim gia
Gia trj khau hao lOyke
2. Tai san co djnh vo hlnh
Nguy(m gia
Gia trj khau tnl lay ke
3. Chi phi xfJydl,l'ngcO'ban
do dang
151
152
154
221
222
223
227
228
229
230
1.725.937.181.070
4
5
36.041.229.700
4.635.225.300
40.756.599.414
10.756.599.414
(4.715.369.714)
(6.121.374.114)
467.018.954.471
425.704.660.118
40.133.276.007
33.640.289.200
383.549.774.346
37.771.142.414
48.459.697.011
6
(2.761.659.300)
(2.761.659.300)
9
10
11
12
261
268
III. Tai san dai hiln khac
1. Chi phi tra trU'cYcdai h<;ln
2. Tai san dai h<;lnkhac
14
270
TONG CQNG TAl SAN
260
202.131.163.112
202.131.163.112
496.716.566.025
13
258
219.000.746.505
219.000.746.505
6
7
8
II. Cae khoan dau til' tai chinh
daih~n
1. £)autU'dai h<;lnkhac
250
1.701.001.943.273
6
958.832.118.279
1.009.878.142.558
983.869.400.448
1.009.878.142.558
(25.037.282.169)
-
15.346.520.561
17.338.457.832
1.159.131.907
3.015.161.426
11.444.999.580
7.485.630.651
1.862.396.075
879.992.999
6.416.318.796
421.346.959
10.936.043.301.980
11.445.638.665.070
10.699.206.313.569
11.155.753.928.965
9.739.082.520.190
13.795.191.707.240
(4.056.109.187.050)
114.699.684.245
128.750.163.010
(14.050.478.765)
10.330.088.099.313
13.755.849.959.571
(3.425.761.860.258)
114.955.457.642
121.876.801.730
(6.921.344.088)
845.424.109.134
710.710.372.010
56.000.000.000
56.000.000.000
56.000.000.000
56.000.000.000
180.836.988.411
233.884.736.105
171.243.387.764
9.593.600.647
225.294.769.219
8.589.966.886
12.661.980.483.050
13.146.640.608.343
Cong ty Co phan Xi mang Ha Tien 1
B01-DN
BANG CAN £)CI K~ ToAN (tiep theo)
vao ngay 31 thanq 12 narn 2014
VNf)
M{j s6
NGUCN VON
300
A.
NQ'PHAI TRA
310
I.
NQ'ngan h~n
311
312
313
314
1.
2.
3.
4.
315
316
319
5.
6.
7.
330
Vay ngtm han
Phai tra ngLYCYi
ban
NgLYai mua tra tieln truoc
Thue va cac khoan phal
nop Nha nLY
Chi phi phal tra
Cac khoan phai tra, phai
nop ng~n han khac
1.
Vay dai han
400
B. VON CHU
410
I.
411
412
413
414
416
417
418
420
440
s6 a~u nem
(f){j trinh bay tet Thuy~t minh s6 34)
8.947.989.128.032
9.945.830.777.281
3.850.854.372.355
4.220.180.224.010
15
16
17
2.110.415.323.465
1.020.201.834.642
32.546.594.476
2.497.900.343.309
1.069.458.262.717
21.058.699.474
18
19
100.265.802.777
98.364.259.432
394.975.021.501
36.395.912.643
60.222.378.300
373.231.651.507
20
94.085.536.062
161.912.976.060
5.097.134.755.677
5.725.650.553.271
21
5.097.134.755.677
5.725.650.553.271
22
3.713.991.355.018
3.200.809.831.062
II. NQ'dai h~n
334
s6 cu6i nem
Thuy~t
minh
so' HlrU
Von chu sOr h(J'u
3.713.991.355.018
3.200.809.831.062
1.
2.
3.
4.
5.
6.
7.
8.
3.180.000.000.000
70.790.410.045
5.517.214.120
(902.752.100)
105.804.960.608
37.186.381.320
3.180.000.000.000
70.790.410.045
5.517.214.120
(902.752.100)
(208.252.407.562)
105.804.960.608
37.186.381.320
315.595.141.025
10.666.024.631
Von co phan
Th~ng dLYvon co phan
hCru
Von khac thu(>cchO
Co phieu quy
Chenh lech
gia hoi doai
Quy dau tLYphat triE!n
Quy dl)' phong tai chinh
LO'i nhuan sau thue chua
phan phoi
sa
tY
-
12.661.980.483.050
TONG CONG NGUON VON
CHI TIEU NGOAI BANG cAN DOl
KI: ToAN
CH1T/~U
1.
2.
3.
s6cu6i nam
V~t tLY,hang h6a nhan giCr h¢
NO'kh6 doi da Xtf Iy
NgoGiite cac IOGii:
- £)0 la My (USD)
- Euro (EUR)
Nguy~n Thi HLYO'ngLan
NgLYai I$p
13.146.640.608.343
95.889.896
1.395.687.412
s6a~unam
37.825.535
1.395.687.412
256.659
212
L~ Thi PhLYO'ngDung .~
TP Tai chinh Ke toan
Ngay 26 thang 3 nam 2015
7
Conq ty
Co phan Xi mang
Ha Tien 1
B02-DN
BAo cAo K~T QuA HOAT DONG KINH DOANH
cho narn tai chfnh k~t th(J~ ngay 31 thang 12 nam 2014
VNf)
01
Nam truoc
(f)a trinh bay tei Thuyet minh s6 34)
1. Doanh thu ban himg va cung
cap djch vl}
23.1
7.043.112.350.206 6.624.722.288.099
cae khoan
23.1
(285.025.142.717) (255.974.367.462)
23.1
6.758.087.207.489 6.368.747.920.637
24
(5.424.387.761.929)(4.940.659.471.993)
02
2.
10
3. Doanh thu thuan
11
4. Gia vOn hang ban va dich vl}
cung cAp
.
20
Nem nay
Thuyet
minh
Ma s6 CHI TIEU
5.
giam trlP doanh thu
LQ'inhu,n gQPvi! ban hang va
cung cAp dich Vl}
21
6. Doanh thu hoat dQng tai chinh
22
23
7. Chi phi tai chinh
Trang (16: Chi phf llii vay
24
8.
25
9. Chi phi quan Iy doanh nghi~p
30
10. LQ'inhu~n (Ic~)thuAn t(P hoat
1.333.699.445.560 1.428.088.448.644
23.2
25
291.606.501.506
(745.695.441.825) (1.040.112.465.036)
(522.707.830.704)
Chi phi ban hang
21.228.523.536
(773.274.128.052)
(321.102.905.652) (311.463.646.271)
(164.217.124.827) (117.087.611.317)
dQng kinh doanh
394.290.474.762
(19.346.750.444)
31
11. Thu nh~p khac
26
9.653.054.844
47.087.388.498
32
12. Chi phi khac
26
(8.247.694.929)
(17 .205.548.001)
40
13. LQ'inhu,n khac
26
1.405.359.915
29.881.840.497
50
14. Tang lQ'i nhu~n trlJ'6octhu6
395.695.834.677
10.535.090.053
51
15. Chi phi thue TNDN hitn hanh
(90.766.718.283)
(4.137.823.951)
60
16. LQ'inhu,n thuAn sau thue
304.929.116.394
6.397.266.102
70
17. Lai tren cO phi6u
959
959
32
32
-
28.1
30
Llii co ban
Llii suy giam
~~,
Ng~n
Thi Huang Lan
NgucYi I~p
Ngay 26 thanq 3 nam 2015
8
'==A==A"'"'~",.._
Cong
ty C6 phan Xi rnanq Ha Tien 1
S03-DN
sAo cAo
LlYU CHUY~N TI~N TI;
cho nam tai chfnh k~t thuc ngay 31 thanq 12 narn 2014
VNfJ
MEiso CHrT/~U
LU'U CHUYEN TIEN nf
HOAT DONG KINH DOANH
TOng Iii nhu',n tr....ac thu6
fJi~u chTnhcho esc khoan:
Kh€!uhao va kh~u tnr
Cac khoan dl,l'ph6ng
(Lai) 10chenh I$ch ty gia hoi
doai chua thuc hien
Lai tll' heat dOngdflU tu
Chi phf lai vay
Thuy~t
minh
Namnay
Nam tnroc
(fJEitrinh bay I~i Thuy~t minh
34)
so
I.
01
02
03
04
05
06
08
09
10
11
12
13
14
16
20
21
22
25
27
30
LQ'inhu,n tir hoat dQng kinh
doanh tr....ac thay dOi vim
h,u dQng
Tang cac khoan phai thu
Giam (tang) hang ton kho
(Giam) tang cac khoan phai tra
Giam chi phi tra truoc
Ti~n lai vay da tra
Thue thu nhap doanh nghi$p
da nop
Ti~n chi khac cho heat dOng
kinh doanh
23.2,
25
25
28.1
395.695.834.677
10.535.090.053
639.111.421.323
23.631.277.769
619.114.282.652
(25.086.936.300)
(14.511.994.995)
(26.228.859.744)
522.707.830.704
269.673.858.823
(19.893.295.301 )
773.274.128.052
1.540.405.509.734
(57.029.011.468)
26.008.742.110
(16.652.572.515)
55.907.410.974
(538.517.157.763)
1.627.617.127.979
(40.790.170.589)
(58.510.892.239)
365.282.835.420
21.653.009.603
(728.847.536.568)
(17.961.445.863)
(2.438.877.997)
(1.003.633.761 )
LU'u chuy6n tiin thuAn tir
hoat dQng kinh doanh
II. Ll1U CHUYEN TIEN Ttl
HO~T DQNG DAu Tlf
Tielnchi de mua sam va xay
dl,l'ngtai san co dinh
Ti~n thu do thanh Iy tai san
Ti~n chi de glii c6 ky h<;lnvao
ngan Mng
Ti~n thu lai va cOtuc dU'Q'cchia
LU'u chuy6n tiin ,thuAn sir dl,mg
VclOhO(lt dQng dAu tU'
9
(2.847.585.609)
991.157.841.448
1.181.117.910.000
(161.367.237.084)
6.524.233.636
(318.500.301.220)
179.272.727
(30.000.000.000)
4.182.358.653
5.533.672.347
(180.660.644.795)
(312.787.356.146)
-
B03-DN
Cong ty C6 phan Xi mang Ha Tiem 1
BAo cAo LU'U CHUY~N TI~N TI; (tiep theo)
cho narn tai chlnh ket thuc ngay 31 thimg 12 narn 2014
VNf)
Mas6
33
34
36
40
Namnay
Thuy~t
minh
CHrTl~U
Nam inroc
(f)a trinh bay /f;JiThuy~t minh s6 34)
~
~
III. LlfU CHUYEN TIEN Tl1
HO~T DQNG TAl CHiNH
Tielnyay nhan dU'O'c
Tielnchi tra no goc yay
Co toe da tra cho chu sO-h[J'u
4.442.423.021.621 4.123.798.462.624
(5.236.084.278.038) (4.979.883.095.452)
(14.375.000)
(34.043.500)
LLPUehuy~n ti~n thuin SLr dl:lng
vao hoat dQng tii chinh
(793.675.631.417)
(856.118.676.328)
~6
,1fN
·IS1
VI~
.....::
"
~
50
Tang ti~n thuin trong nam
60
Ti~n diu nam
61
Anh hLPangella thay d6i ty gia
hOi doai quy doi ngo,i t~
70
Ti~n euOi nam
Nguyen Th] HU'O'ngLan
NgU'aiI~p
4
Le Thi Phuonq Dungi,w
TP Tai chinh Ke toan
Ngay 26 thilng 3 narn 2015
10
16.821.565.236
12.211.877.526
202.131.163.112
189.929.403.253
48.018.157
(10.117.667)
219.000.746.505
202.131.163.112
Cong ty Co chan Xi rnanq Ha Tien 1
B09-0N
THUY~T MINH BAo cAo TAl CHiNH
vao nqay 31 thanq 12 narn 2014 va cho narn tai chfnh ket thuc cunq ngay
1.
THONG TIN DOANH NGHlep
COng ty Co phan Xi mang Ha Tien 1 ("COngty"), tnroc day la COngty Xi mang Ha Tien 1,
tien than la mot doanh nghiep Nha nuoc dU'Q'cthanh lap tai Viet Nam theo Quyet dinh
Thanh I~p s6 441/BXO-TCLO do BOXay dl,J'ngcap ngay 30 thanq 9 narn 1993. Giay Ch(rng
nhan Dang ky Kinh doanh ("GCNDKKO") dau tien cua COngty s6 1029~5 do Ban Tronq tai
Kinh te cap ngay 9 thang 10 narn 1993 va sau do dU'Q'cslra doi bang GCNDKKD s6
4106000289 do S& Ke hoach va Dau tu Thanh ph6 He Chi Minh cap ngay 6 thang 9 narn
2006.
.01
H
Vao ngay 22 thanq 12 narn 2006, COng ty duoc co ph~mhoa theo Quyet dinh s6 1774/QDBXO do BOXay dl,J'ngcap. Viec co phan h6a da dU'Q'cS& Ke hoach va Dau tU'th
nam 2007, va theo cac GCNDKKO dieu chinh nhU'sau:
GCNfJKKD di~u chinh s6:
Ngav:
TCrdieu chinh Ian th(r nhat den dieu chinh
Ian th(r mU'CYi
mot
0301446422 - Dieu chinh 1~1n
th(r mU'CYi
hai
0301446422 - Dieu chinh Ian th(r mU'CYi
ba
TCrngay 2 thang 4 nam 2007
den ngay 20 thang 11 nam 2013
Ngay 12 thang 2 nam 2014
Ngay 29 thang 4 nam 2014
Vao ngay 30 thang 4 nam 2010, COngty Co phan Xi mang Ha Tien 2, mot cOng ty co phan
dU'Q'cthanh I~p tc;IiViet Nam theo GCNDKKO Ian dau s6 5603000124 ngay 1 thang 2 nam
2008 va GCNDKKO dieu chinh Ian th(r hai s6 1710101407 ngay 18 tMng 11 nam 2008 do
S& Ke hOc;lchva Dau tU' Tinh Kien Giang cap, dU'Q'Csap nh~p vao COng ty. Viec sap nh~p
nay da dU'Q'cS& Ke hOc;lCh
va Dau tU' Thanh ph6 Ho Chi Minh phe duy~t, thOng qua vi~c
cap GCNDKKO dieu chinh Ian th(r sau.
Co phieu cua COng ty dU'Q'cniem yet tc;liS& Giao dich Ch(rng khoan Thanh ph6 He Chi
Minh theo Quyet dinh s6 136/QD-SGOCK do S& Giao dich Ch(rng khoan Thanh ph6 He Chi
Minh cap ngay 31 tMng 10 nam 2007.
HOc;ltdong chinh clla COngty trong nam hi~n tc;li113
san xuat va mua ban xi mang va cac san
phlim tCrxi mang, v~t lieu xay dl,J'ng(g~ch, ng6i, vCraxay to, be tOng), clinker, nguyen v~t
li~u, v~t tU'xay dl,J'ng;xay dl,J'ngdan dl,mg; kinh doanh bat dong san (cho thue van ph6ng);
khai tMc da, cat, sci, va dat set; va thu gom, xli' Iy rac thai, tai che phe li~u.
COng ty c6 tn,l s& chinh t~i s6 360 Ben ChU'O'ngOU'O'ng,PhU'ang Cau Kho, Qu~n 1, Thanh
ph6 He Chi Minh, Viet Nam va cac chi nhanh clla COngty nhU'sau:
Xi nghi~p Tieu thl,.lva Oich Vl,l tc;liQu~n 1, Thanh ph6 He Chi Minh;
Trc;lmnghien PM HCrutc;liQu~n 9, Thanh ph6 He Chi Minh;
Trc;lmnghien Thu D(rc tc;liQu~n Thu D(rc, Thanh ph6 He Chi Minh;
Nha may Xi mang Blnh PhU'Qtctc;liThi xa Binh Long, TInh Binh PhU'&c;
Trc;lmnghien Long An tc;liHuyen Ben L(rc, TInh Long An;
Nha may Xi mang Kien LU'O'ngtc;liThi tran Kien LU'O'ng,Tinh Kien Giang; va
Trc;lmnghien Cam Ranh t<;liThanh ph6 Cam Ranh, Tinh KMnh H6a.
s6 1U'Q'ng
cOng nhan vien clla Cong ty vaa ngay 31 thang 12 nam 2014 la 2.869 (31 thang
12 nam 2013: 2.893).
11
;I
8
T
Cong ty Co phan Xi mang Ha Tien 1
B09-DN
THUY~T MINH BAo cAo TAl CHiNH (tiep theo)
vao ngay 31 thanq 12 narn 2014 va cho narn tai chinh ket thuc cling ngay
2.
CCI SO TRiNH BAy
2.1
Chu§n m4J1C va Che 09 ke tosn ap dl,mg
Bao cao tai chinh cua COng ty ("COng ty") dU'Q'ctrlnh bay b~ng dong Viet Nam ("VN£)") phu
hop vcYiChe dO ke toan doanh nghi$p Viet Nam va cac Chuan rnuc ke toan Viet Nam do Bo
Tai chlnh ban hanh theo:
~
..
Quyet dinh 56 149/2001/Q£)-BTC ngay 31 tMng
Chu~n rrurc Ke toan Viet Nam (Dct 1);
12 nam 2001 ve viec ban hanh b6n
cnuan
Quyet dinh so 165/2002/Q£)-BTC ngay 31 thanq 12 nam 2002 ve viec ban hanh sau
rnuc Ke toan Viet Nam (£)qt 2);
i
~
Quyet dinh 56 234/2003/Q£)-BTC ngay 30 thang 12 narn 2003 ve viec ban hanh sau
Chu~n rnuc Ke toan Viet Nam (£)qt 3);
N
~
Quyet dinh 56 12/2005/Q£)-BTC ngay 15 thang 2 nam 2005 ve viec ban hanh sau
Chu~n ml,l'C Ke toan Viet Nam (£)qt 4); va
..
Quyet dinh 56 100/2005/Q£)-BTC ngay 28 thang 12 nam 2005 ve viec ban hanh b6n
Chu~n ml,l'C Ke toan Viet Nam (£)qt 5).
Theo d6, bang can d6i ke toan, bao cao ket qua hO<;ltdong kinh doanh, bao cao lU'u chuy~n
tien te va thuyet minh bao cao tai chinh dU'O'c trlnh bay kem theo va viec SlY dl,mg bao cao
nay khOng danh cho cac doi tl1Q'ng khOng dl1O'c cung cap cac thOng tin ve cac thu tl,lC,
nguyen tck va thOng Ie ke toan t<;liViet Nam va hO'n nQoakhOng dU'O'cchu dinh trlnh bay tlnh
hinh tai chinh, ket qua hO<;ltdong kinh doanh va 111U chuy~n tien te cua COng ty theo cac
nguyen t~c va thOng Ie ke toan dU'O'cchap nh$n r¢ng rai (y cac nU'&c va lanh th6 khac ngoai
Viet Nam.
2.2
Hinh thllc
so ke toan ap df:lng
Hinh thuc 56 ke toan dU'O'cap dl,lng cua COng ty la hlnh thuc ke toan tren may vi trnh.
2.3
Ky ke toan nam
Ky ke toan nam cua COng ty ap dl,lng cho viec I~p bao cao tai chfnh b~t dau t(l' ngay 1 thang
1 va ket thUc vao ngay 31 thang 12.
2.4
Demvi titm
tf sUr dllng
trong ke toan
Bao cao tai chinh dU'Q'c I~p b~ng dO'n vi tien te dl1Q'CSlYdl,lng trong ke toan cua COng ty la
VN£).
3.
T6M TAT cAc CHiNHSACH KE loAN CHI) YEU
3.1
Titm
Tien bao gom tien m~it t<;Iiquy va tien glYi ngan hang.
3.2
Hang ton kho
Hang ton kho dU'Q'cghi nh~n theo gia thap hO'n giQoagia thanh d~ dU'a moi san ph~m den vi
tri va dieu kien hien t<;liva gia tri thufm c6 th~ thl,J'chien dU'Q'c.
Gia tri thutm c6 th~ thl,J'c hien dl1Q'c la gia ban U'cYCtfnh cua hang tbn kho trong dieu kien
kinh doanh blnh thl16'ng tr(l' chi phi l1&c tinh d~ hoan thanh va chi phi ban hang l1&c tinh.
12
Cong ty Co phan Xi mang Ha lien 1
S09-DN
THUYET MINH sAo cAo TAl CHINH (tiep theo)
vao nqay 31 thanq 12 nam 2014 va cho narn tai chinh ket thuc cunq ngay
3.
TOM TAT cAc cHiNH SACH KE ToAN CHU YEU (tiep theo)
3.2
Hang ton kho (tiep theo)
Cong ty ap dl,mg phuonq phap ke khai thlYang xuyen de hach toan hang ton kho voi gia tri
duoc xac dinh nhu sau:
Nguyen vat li$u
-
chi phi mua theo phuonq phap binh quan gia
quyen.
-
gia von nguyen vat li$u va lao dong true tiep
cong chi phf san xuat chung co lien quan dlYQ'c
phan b6 dua tren rmrc do heat dong binh thlYang
theo phuonq phap binh quan gia quyen.
Thanh pham va san pham da dang
D(J'phong giam gia hang t6n kho
Dl,I'ph6ng giam gia hang ton kho dlYQ'ctrich I~p cho phan qia tri dl,l' kien b] t6n that do cac
khoan suy giam trong gia tr] (do giam gia, hlYhong, kern pham chat, loi thai v.v.) c6 the xay
ra d6i v6'i nguyen v~t li$u, thanh pham, hang hoa ton kho khac thuoc quy~n sa hCrucua
Cong ty dl,l'atren b~ng ch(l'ng hoopIyv~ Sl,l'suy giam gia trj t<;lingay ket thuc ky ke toan nam.
s6 tang hoi;ic giam khoan dl,l' phOnggiam gia hang ton kho dlYQ'ch<;lchtoan vao tai khoan
gia v6n hang ban tren bao cao ket qua hO<;ltdong kinh doanh.
3.3
Caekhoan phai thu
Cac khoan phai thu dlYQ'ctrinh bay tren bao cao tai chinh theo gia tri ghi s6 cac khoan phai
thu tLYkhach hang va phai thu kMc sau khi can trLYcac khoan dl,l' ph6ng dlYQ'cI~p cho cac
khoan phai thu kh6 doi.
Dl,I'phOngnO'phai thu kh6 d6i the hi$n phan gia trj cua cac khoan phai thu ma Cong ty dl,l'
kien khOngc6 kha nang thu hoi t<;lingay ket thuc ky ke toan nam. Tang hoi;icgiam so dlYtai
khoan dl,l' phOng dlYQ'ch<;lchtoan vao chi phi quan Iy doanh nghiep tren bao cao ket qua
hO<;ltdong kinh doanh.
3.4
Taisan
co djnh hfl'u hinh
Tai san c6 dinh hCruhinh dlYQ'C
the hien theo nguyen gia trLYdi gia trj khau hao lOyke.
Nguyen gia tai san c6 dinh hCruhinh bao gam gia mua va nhCrngchi phi c6 lien quan trl,l'c
tiep den viec dlYatai san vao hO<;ltdong nhlYdl,l'kien. Cac chi phi mua stlm, n~ng cap va d6i
mO'itai san c6 dinh dlYQ'cghi tang nguyen gia cua tai san va chi phi bao tri, slra chCradlYQ'c
h<;lchtoan vao bao cao ket qua hO<;ltdong kinh doanh khi phat sinh.
Khi tai san c6 djnh hCruhinh dlYQ'cban hay thanh Iy, nguyen gia va gia tri khau hao lOy ke
dlYQ'cx6a s6 va cac khoan lai 10 phat sinh do thanh Iy tai san dlYQ'ch<;lchtoan vao bao cao
ket qua hO<;ltdong kinh doanh.
3.5
Taisan
co djnh va hinh
Tai san c6 djnh vo hinh dlYQ'cghi nMn theo nguyen gia trLYdi gia tri khau trlP lOyke.
Nguyen gia tai san c6 dinh vo hinh bao gom gia mua va nhCrngchi phi c6 lien quan trl,l'ctiep
den viec dlYatai san vao Slr dl,mg nhlYdl,l' kien. Cac chi phi nang cap va d6i mO'itai san c6
dinh vo hinh dlYQ'cghi tang nguyen gia cua tai san va cac chi phi kMc dlYQ'ch<;lchtoan vao
bao cao ket qua hO<;ltdong kinh doanh khi phat sinh. Khi tai san c6 dinh vO hinh dlYQ'cban
hay thanh Iy, nguyen gia va gia tri khau trLYlOyke dlYQ'cx6a sOva cac khofm lai 10 pMt sinh
do thanh Iy tai san dlYQ'ch<;lchtoan vao bao cao ket qua hO<;ltdong kinh doanh.
Quyim sif dl,mg c1tJt
Quy~n Slr dl,lng dat dlYQ'cghi nh~n nhlYtai san c6 dinh vO hinh the hi$n gia tri cua quy~n Slr
dl,lng dat dlYQ'cmua hoi;icthue bai COngty. Thai gian hCrudl,lngcua cac quy~n Slr dl,lngdat
dlYQ'cxac dinh hoi;icc6 thai h<;lnho~c vOthO'ih<;ln.Theo d6, cac quyt~mSlr dl,mgdat vO'ithO'i
gian sl) dl,lngc6 thO'ih<;ln,chu yeu bao gam ti~n thue dat dlYQ'cph~n b6 theo thO'igian thull,
trong khi cac quyen Slr dl,mg dat verithai gian Slr dl,mgvo thO'ihi;lnthi khOngdlYQ'cpMn bO.
13
Cong ty Co phan Xi mang Ha Tien 1
B09-0N
THUY~T MINH BAo cAo TAl CHiNH (ti~p theo)
vao ngay 31 thang 12 narn 2014 va cho narn tai chlnh k~t thuc cung ngay
3.
TOM TAT cAc
3.6
Khau hao va khau tri»
cHiNH SACH KI: ToAN CHU YI:U (tiep theo)
Khau hao tai san c6 dinh hCru hlnh va khau tn) tai san c6 dinh vo hlnh dU'O'c trlch theo
phU'O'ng phap dU'cmg th~ng trong thai gian hCrudunq U'6'c tfnh ella cac tai san n·hU'sau:
Nhac~avav~~~ntruc
May m6c va thi~t bi
Phuonq tien van tai
Thi~t b] van ph6ng
Phan rnem vi tfnh
Ban quyen
Tal san c6 dinh khac
3.7
5-50nam
4 - 20 nam
6 - 30 narn
3 - 8 nam
3 - 8 narn
3 - 8 nam
5 - 25 nam
Chi phi di vay
Chi phi di vay bao g6m lai tien vay va cac chi phi khac phat sinh Ii~n quan trvc ti~p d~n cac
khoan vay cua COng ty va duoc hach toan nhu chi phi trong nam khi phat sinh.
3.8
Dau tU'ch(Pngkho{m va cac khoan dau tU'khac
Dau tU' ch(mg khoan va cac khoan dau tU' khac dlfQ'C ghi nh$n theo gia mua thl,l'c t~.
01,/'ph6ng dU'Q'c I$p cho viec giam gia tri clla cac khoan dau tU' vao ngay k~t thuc ky k~ toan
nam theo hU'6'ng dan clla ThOng tU' s6 228/2009fTT-BTC ngay 7 tMng 12 nam 2009 va
ThOng tU' s6 89/2013fTT-BTC ngay 28 thang 6 nam 2013 do BO Tai chfnh ban hanh. Tang
ho~c giam s6 dU' tai khoan dl,l' ph6ng dU'O'c hGichtoan vao chi phi tai chfnh tr~n bao cao k~t
qua hoQt dong kinh doanh.
3.9
Cac khoan phai tra va chi phi trich trU'(yc
Cac khoan pMi tra va chi phi trfch trU'6'c dU'Q'c ghi nh~n cho s6 ti~n phai tra trong tU'O'ng lai
li~n quan d~n hang h6a va dich Vl,Jda nh~n dU'O'c ma khOng phl,JthuQc vao viec Cong ty da
nh~n dlfO'C h6a dO'n cua nha cung cap hay chUla.
3.10
Chi phi tra trU'(yc
Chi phf tra trlf6'c bao gOm cac chi phf tra trU'6'c ng~n hQn ho~c chi phi tra tru>6'cdai hQn tr~n
bang can d6i k~ toan va dU'Q'CpMn b6 trong khoang thai gian tra tru>6'c ho~c thai gian cac
IO'ifch kinh t~ tU'O'ng(l'ng dU'Q'ctQo ra tli cac chi phf nay.
LO'i th~ kinh doanh va gia tri thU'O'ng hieu phat sinh tli vi$c c6 phan h6a cua COng ty theo
Quyet dinh s6 1401/QD~BXO ngay 10 thang 10 nam 2006 va Quyet dinh s6 865/00-8XD
ngay 11 tMng 6 nam 2007 clla BO Xay dl,l'ng ve viec xac dinh gia tr! doanh nghi$p de c6
phan h6a va cac van ban c6 li~n quan dU'O'cghi nh~n la chi phf tra tru>6'cdai hGln.Gia tr! nay
dang dlfQ'C phan b6 trong khoang thai gian 10 nam theo quy d!nh tQi ThOng tU' s6
138/2012fTT-BTC do BO Tai chinh ban hanh ngay 20 tMng 8 nam 2012 hlf6'ng dan phan
b6 gia tr! lQ'ith~ kinh doanh phat sinh tli viec c6 phan h6a doanh nghiep Nha nU'6'c.
3.11
DI,I'phong
COng ty ghi nh~n dl,l' ph6ng khi c6 nghia Vl,JnO' hien tGlila k~t qua clla mot Sl,/' kien da xay ra
trong qua kh(l'. Viec thanh toan nghTa Vl,JnO' nay c6 the se dan d~n 51,/'giam sut v~ nhCrng
lQ'i fch kinh t~ va COng ty c6 the dlfa ra dU'Q'cmot U'6'c trnh dang tin c~y v~ gia tr! clla nghia
Vl,JnO'd6.
14
·H
JI
·1
Conq ty
Co phan Xi mang Ha Tien
1
S09-0N
THUY~T MINH sAo cAo TAl CHiNH (tiep theo)
vao ngay 31 thang 12 narn 2014 va cho nam tal chlnh ket thuc cunq ngay
3.
TOM TAT cAc cHiNH SACH K~ ToAN CHU Y~U (tiep theo)
3.12
Cae nghi~p v¥ b~ng ngoili
t~
COng ty ap dl,mg hU'&ngdan theo Chuan muc Ke toan Viet Nam so 10 - Anh hU'o>ngcua
vi$c thay doi ty gia hoi doai va ThOng tu so 179/2012/TT-STC quy djnh ve ghi nhan, danh
gia, xtY Iy cac khoan chenh lech tY gia hoi doai trong doanh nghi$p do SO Tai chlnh ban
hanh ngay 24 thang 10 narn 2012 li~n quan den cac nghi$p Vl,Jb~ng nqoai t$ nhu da ap
dl,Jngnhat quan trong nam truoc.
Cac nghi$p Vl,Jphat sinh b~ng cac don vi tien t$ khac v&i don vi tien t$ ke toan cua COngty
(VND) dU'O'ch<;lchtoan theo tY gia giao dich vao ngay phat sinh nghi$p Vl,J.T<;Iingay ket thuc
ky ke toan nam, cac khoan ml,JCtien t$ c6 goc ngo<;lit$ dU'O'cdanh gia l<;Iitheo tY gia mua
vao cua ngan Mng thU'O'ngm<;linO'iCOng ty mo>tai khoan t<;lithai diem nay. Tat ca cac
khoan chenh I$ch tY gia thl,J'cte phat sinh trong nam va ch~nh I$ch do danh gia l<;Iiso dU'
tien t$ c6 goc ngo<;lit$ cuoi nam dU'O'ch<;lchtoan vao bao cao ket qua hO<;ltdong kinh
doanh.
Khoan chenh I$ch tY gia hoi doai chU'athl,J'chi$n phat sinh ttl vi$c danh gia so dU' cuoi nam
cua cac khoan nO'phai tra dai h<;lnc6 goc ngo<;lit$ trong giai dO<;lnxay dl,J'ngcua Ol,J'an Nha
may Xi mang Sinh PhU'&cdU'O'cphan anh tr~n bang can doi ke toan theo COng van chap
thu~n so 9636/STC-TCDN ngay 7 tMng 7 nam 2009 cua SO Tai chinh va ThOng tU' so
201/2009/TT-STC do So Tai chrnh ban Mnh ngay 15 tMng 10 nam 2009 va dU'O'cphan bo
dfm vao chi phi tai chrnh trong thai gian toi da la 5 nam ke ttl thang 11 nam 2010.
Trong nam, COng ty da thay doi so pMn bo cua khoan ch~nh lech tY gia hoi doai phat sinh
trong giai dO<;lnxay dl,J'ngcO' ban cua NM may Xi mang Sinh PhU'&c n~u tr~n va khoan
chen~ I$ch ty 9ia hoi d<;>ai
chU'a thl,J'chi$n cua cac khoan phai tra dai h<;lnnhU'trlnh bay 0>
Thuy~t minh so 22 va sa 25.
3.13
Cd phieu quy
Cac cOng Cl,lvon chu sO>hfru dU'O'cCOng ty mua l<;Ii(co phieu quy) dU'O'cghi nh~n theo
nguy~n gia va trtl vao von chu sO>hfru. COng ty khOngghi nh~n cac khoan lai (10)vao bao
cao ket qua hO<;ltdong kinh doanh khi mua, ban, pMt Mnh ho~c huy cac cOng Cl,Jvon chu
sO>hfru cua minh.
3.14
Phan chia /¢ nhu~n
LO'inhu~n thuan sau thue thu nMp doanh nghi$p (khOngbao gOm lai ch~nh I$ch tY gia hoi
doai chU'athl,J'chi$n do danh gia l<;Iiso dU' cac khoan ml,lCtie!nt$ c6 goc ngoQi t$ t<;lingay
ket thUc ky ke toan nam) c6 the dU'O'cchia cho cac co dOng sau khi dU'O'cDQi hOidOng co
dong pM dUY$tva sau khi da trrch I~p cac quy dl,J'ph6ng theo Dieu 1$COng ty va cac quy
dinh clla pMp lu~t Viet Nam. COng ty trrch I~p cac quy dl,J'ph6ng sau day tll' IO'inhu~n
thuan sau thue thu nh~p doanh nghi$p clla COng ty theo de nghi cua HOidOng Quan tri va
dU'O'ccac co dOngpM duy(!t t<;liD<;IihOidOngco dOngthU'ang ni~n:
Qu9 d" phOng tai chfnh
Quy nay dU'O'ctrfch I~p de bao ve hO<;ltdong kinh doanh thOng thU'ang cua COng ty trU'&c
cac rui ro ho~c thiet h<;likinh doanh, ho~c de dl,YphOngcho cac khoan 10hay thi$t h<;lingoai
dl,Ykien do cac nguy~n nhan khach quan ho~c do cac trU'ang hO'pbat kha khang nhU'h6a
hO<;ln,bat on trong tlnh hlnh kinh te va tai chrnh trong nU'&chay nU'&cngoai.
Qu9 c1~utLi phat tri~n
Quy nay dU'O'Ctrfch I~p nh~m phl,lc Vl,Jvi$c mo>rong hOc;ltd¢ng ho~c dau tU' chieu sau cua
COng ty.
Qu9 khen thLiong va phUc lQ'i
Quy nay dU'O'Ctrich I~p de khen thU'o>ng,khuyen khfch v~t chat, dem l<;IiIO'iich chung va
nang cao phuc IO'icho cOng nMn vi~n, va dU'O'ctrinh bay nhU'mOtkhoan phai tra tr~n bang
can doi ke toan.
15
Cong ty C6 phan Xi rnanq Ha Tien 1
B09-DN
THUY~T MINH BAo cAo TAl CHINH (ti~p theo)
vao ngay 31 thanq 12 nam 2014 va cho nam tai chinh k~t thuc cung ngay
3.
TOMTAT cAc cHiNH SACH K~ ToAN CHUY~U (tiep theo)
3.15
Ghi nh~n doanh thu
Doanh thu oU'Q'cghi nhan khi COng ty co kha nang nhan oU'Q'ccac IQ'ifch kinh t~ co the xac
dinh duoc mot each chac chan. Doanh thu oU'Q'c 00 lU'ang b~ng gia tri hop 19 cua cac
khoan phai thu hoac se thu OU'O'Csau khi trCroi cac khoan chi~t khau thU'O'ng mal, giam gh3
hang ban va hang ban b] tra 1<;Ii.cac oieu ki~n ghi nhan cu the sau oay cOng phai oU'Q'cdap
ling truce khi ghi nhan doanh thu:
Doanh thu ban hang
Doanh thu ban hang oU'Q'cghi nhan khi cac rui ro trong yeu va cac quyen sa hCru hang hoa
oa oU'O'cchuyen sang ngU'ai mua, thU'ang la trunq voi thai oiem chuyen giao hang hoa.
Doanh thu eung e~p tiict: vu
Doanh thu cung cap dich Vl,loU'O'cghi nh~n khi dich Vl,l oa oU'Q'ccung c~p va hoan thanh.
Ti~n I~i
Tien lai oU'O'c ghi nh~n khi tien lai pMt sinh tren cO' sa don Uch (co tinh oen 100itlic ma tai
san oem I~i) trCrkhi kha nang thu hoi tien lai khOng ch~c ch~n.
cd f(Fe
c6 tlic OU'O'Cghi nh~n khi quyen OU'O'Cnh~n khoan thanh toan c6 tlic cua COng ty oU'O'cxac
I~p.
3.16
Thue
ThuiJthu nMp doanh nghiep {"TNDN'J hien hanh
Tai san thue TNDN va thue TNDN phai nop cho nam hi~m hanh va cac nam tru&c oU'Q'cxac
oinh b~ng s6 tien dl,l' kien phai nop cho (ho~c oU'O'cthu hoi tCr) cO' quan thue, dl,l'a tren cac
mlic thu~ su~t va cac lu~t thue c6 hi~u Il,I'cd~n ngay ket thUc ky ke toan nam.
Thue TNDN hi$n hanh dU'O'cghi nMn vao bao cao ket qua ho~t oong kinh doanh ngo<;litrCr
trU'ang hoopthue TNDN pMt sinh lien quan oen mot khoan ml,lC oU'O'cghi th~ng vao v6n chu
sa hCru, trong trU'ang hoopnay, thue TNDN hi~n hanh cOng oU'O'cghi nh~n trl,l'c tiep vao v6n
chu sa hCru.
COng ty chi dU'O'c bu trCr cac tai san thue TNDN hi$n hanh va thue TNDN hi$n hanh phai
nop khi COng ty co quyen hooppMp dU'O'cbu trCrgiCra tai san thue TNDN hi$n hanh vai thue
TNDN hien hanh phai nop va COng ty dl,l' dinh thanh toan thue TNDN hien hanh phai tra va
tai san thue TNDN hi$n hanh tren cO'sa thu~n.
Thue TNDN ho~n I~i
Thue TNDN hoan l<;IioU'O'cxac dinh cho cac khoan chenh lech t<;lmthai t~i ngay k~t thuc ky
ke toan nam giCra cO' sa tinh thue TNDN cua cac tai san va nO' phai tra va gia tri ghi s6 cua
chung cho ml,lC drch I~p bao cao tai chrnh.
Thue TNDN hoan l<;Iiphai tra oU'O'cghi nh~n cho tat ca cac khoan chenh I$ch t<;lmthai chiu
thue, ngo~i trCr thue TNDN hoan l<;Iiphai tra phat sinh tCr ghi nh~n ban d~u cua mot tai san
hay nO' phai tra tCr mot giao dich ma giao dich nay khOng co anh hU'ang den 100inhu~n ke
toan ho~c 100inhu~n tfnh thue thu nh~p (ho~c 16tfnh thue) t<;lithai oiem pMt sinh giao dich.
Tai san thue TNDN hoan I~i c~n dU'O'c ghi nh~n cho t~t ca cac chenh I$ch t~m thai dU'O'c
khau trCr,gia trj dU'Q'c khau trCrehuyen sang cae nam sau eua cae khoan 16Unh thue va cae
khoan U'Udai thue ehU'a sti dl,lng, khi ch~c ch~n trong tU'O'nglai se c6 100inhu~n Unh thue de
sti dl,lng nhCrng chenh I$ch t~m thai dU'O'c khau trCr, cac khoan 16 tfnh thue va cac U'Uoai
thue chU'a sl) dl,mg nay, ngo<;litrCrtai san thue TNDN hoan l<;Iiphat sinh tCrghi nh~n ban o~u
cua mot tai san ho~c nO' phai tra tCr mot giao dich ma giao dich nay khOng c6 anh hU'ang
oen 100inhu~n ke toan ho~c 100inhu~n tfnh thue thu nh~p (ho~c 16 tinh thue) t~i thai oiem
phat sinh giao dich.
16
Cong ty Co ph§n Xi mang Ha Tien 1
B09-DN
THUY~T MINH BAo cAo TAl CHiNH (tiep theo)
vao ngay 31 thang 12 narn 2014 va cho narn tai chfnh ket thuc cunq ngay
3.
TOM TAT cAc
3.16
Thue (tiep theo)
ThutJ TNDN
cHiNH sAcH
KE ToAN CHU YEU (tiep theo)
noen I~i (tiep theo)
Gia tr] ghi s6 cua tai san thue TNDN hoan lai phai dlfQ'C xem xet l<;3ivao ngay ket thuc ky ke
toan nam va phai giam gia tri ghi s6 cua tai san thue TNDN hoan lai den muc bao dam chac
chan c6 du IQ'i nhuan tlnh thue cho phep IQ'i fch cua mot phan noac toan b¢ tai san thue
TNDN hoan l<;3idlfQ'C sty dl,mg. Cac tai san thue TNDN hoan lai chua dlfQ'C ghi nhan tnroc
day dlfQ'C xem xet lai vao ngay ket thuc ky ke toan va dlfQ'C ghi nh<;inkhi chac chan c6 du IQ'i
nhu<;intfnh thue trong tlfO'ng lai de c6 the sty dl,mg cac tai san thue TNDN hoan l<;3ichlfa ghi
nh~n nay.
Tai san thue TNDN hoan Ic;tiva thue TNDN hoan l<;3iphai tra OlfQ'Cxac oinh theo thue suat
dl,l' tfnh se ap dl,mg cho ky ke toan nam khi tai san OlfQ'Cthu hOi hay nO' phai tra dlfQ'C thanh
toan, dl,l'a tr~n cac m(fc thue suat va lu~t thue c6 hieu Il,I'cvao ngay ket thUc ky ke toan nam.
Thue TNDN hoan l<;3iOlfQ'Cghi nh<;in vao bao cao ket qua hO<;ltd¢ng kinh doanh ngo<;li trLf
trlfcmg hoopthue thu nh~p pMt sinh li~n quan oen mOt khoan ml,lc dlfQ'C ghi th~ng vao von
chu sa h(fu, trong trlfang hoopnay, thue thu nh~p hoan l<;IicOng OlfQ'Cghi nh~n trl,l'c tiep vao
von chu sa h(fu.
COng ty chi OlfQ'Cbu trLf cac tai san thue TNDN hoan l<;Iiva thue TNDN hoan l<;Iiphai tra khi
COng ty c6 quylm hoopphap dlfQ'C bu trLf gi(fa tai san thue TNDN hien hanh v&i thue TNDN
hien hanh phai n¢p va cac tai san thue TNDN hoan l<;Iiva thue TNDN hoan l<;Iiphai tra lien
quan t&i thue TNDN OlfQ'Cquan Iy bai cun9 mOt cO' quan thue oOi v&i cung m¢t oO'n vi chiu
thue; ho~c COng ty dl,l' oinh thanh toan thue TNDN hien hanh phai tra va tai san thue TNDN
hien hanh tr~n cO' sa thuan ho~c thu hOi tai san dOng thai v&i viec thanh toan nO' phai tra
trong tLfng ky trong tlfO'ng lai khi cac khoan trong yeu cua thue TNDN hoan l<;Iiphai tra ho~c
tai san thue TNDN hoan l<;IidlfQ'C thanh toan ho~c thu hOi.
3.17
Cong C41tai chinh
Ghi nMn ban d~u va trinh bay
Tai san tai chinh
Theo ThOng tlf so 210/2009fTT-BTC hlf&ng d~n ap dl,mg Chu~1n ml,l'C Bao cao Tai chinh
Quoc te ve trlnh bay bao cao tai chfnh va thuyet minh thOng tin ooi v&i cac cOng CI,Itai chfnh
Viet Nam do B¢ Tai chinh ban hanh ngay 6 thang 11 nam 2009 ("ThOng tlf 210"), tai san
tai chfnh OlfQ'C phan IO<;limOt cach phu hoop, cho ml,lC oich thuyet minh trong bao cao tai
chfnh gi(fa nien o¢, thanh tai san tai chfnh OlfQ'Cghi nh~n theo gia tri hQ'p Iy thOng qua bao
cao ket qua hO<;lto¢ng kinh doanh gi(fa ni~n dO, cae khoan cho vay va phai thu, cac khoan
oau tlf gi(f oen ngay 0030 h<;lnva tai san tai chfnh san sang de ban. COng ty quyet dinh viec
phan IO<;licac tai san tai chinh nay t<;lithai oiem ghi nh~n Ian oau.
a
T<;Iithai diem ghi nh~n Ian oau, tai san tai chfnh OlfQ'Cxac oinh theo nguyen gia.
Cac tai san tai chinh cua COng ty bao gOm tien, cac khoan phai thu khach hang, phai thu
kMc va cac khoan oau tlf ngan h<;lnva dai h<;ln.
17
Cong
ty ce
phan Xi manq Ha Tien 1
B09-0N
THUY~T MINH BAo GAO TAl GHiNH (tiep theo)
vao ngay 31 thanq 12 narn 2014 va cho narn tai chinh k~t thuc cunq nqay
3.
TOM TAT cAc cHiNH SACH
3.17
Cong C41 tili chinh (tiep theo)
Kt: ToAN CHU yt:u (ti~p theo)
Ghi nMn ban allu va trinh My (tiep theo)
NO'phai tra tai chinh
Theo Thong tLY210, no phai tra tai chinh dLYQ'cphan loai mot each phu hop, cho rnuc dlcn
thuyet minh trong bao cao tai chfnh, thanh cac no phai tra tai chinh dLYQ'c
ghi nhan thong
qua bao cao ket qua heat dong kinh doanh hoac cac khoan no phai tra tai chfnh dLYQ'c
xac
dinh theo gia tr] phan booGong ty xac dinh vi$c phan loai cac no phai tra tal chfnh thai di~m
ghi nhan I~n d~u.
Tat ca no phai tra tai chinh dLYQ'c
ghi nhan ban d~u theo nguyen gia.
NO'phai tra tai chfnh cLla GOngty bao gom cac khoan phai tra ngLYaiban, cac khoan phai
tra khac va cac khoan vay ngtm h<;lnva dai h<;ln.
Gia tri sau ghi nh~n /lin allu
Hien t<;liThOng tLY210 khOngc6 hLY&ngdan v~ vi$c xac dinh l<;Iigia tri cua cac cOng CI,Jtai
chfnh sau ghi nh~n ban d~u. Do d6 gia tri sau ghi nh~n ban d~u cLla cac cOng CI,Jtai chfnh
dang dLYQ'c
phan anh theo nguyen gia.
Bu t(if cac cong CI,J tili chfnh
Gac tai san tai chfnh va nO'phai tra tai chfnh dLYQ'c
bu tr(/>va gia tri thu~n se dLYQ'c
trlnh bay
tren bang can dOi k~ toan neu va chi neu, GOngty c6 quy~n hOOp
phap thl,fc hien viec bUtr(/>
cac gia trj da dLYQ'c
ghi nh~n nay va c6 '1 dinh bu tr(/>tren cO'sa thu~n, ho~c thu dLYQ'c
cac tai
san va thanh toan nO'phc3itra dong thai.
3.18
Thong tin thea bi) ph~n
Mot bOph~n la mot hOOp
ph~n c6 th~ xac dinh rieng bi$t cua GOngty tham gia vao viec cung
cap cac san pham ho~c djch Vl,l lien quan (bo ph$n dLYQ'c
chia theo hO<;ltdong kinh doanh)
hoi;ic cung cap san pham ho~c dich VI,Jtrong mot mOitrLYangkinh te CI,Jth~ (bO ph~n dU'Q'c
chia theo khu Vl,fCdia 1'1). Moi mot bO ph~n nay chiu rui ro va thu dLYQ'cIQ'ifch kMc biet so
v&i cac bo ph$n khac.
HO<;lt
dong chfnh cLlaGOngty la san xuat va kinh doanh xi mang va cac san pham lien quan
den xi mangoDong thai, hO<;ltdong san xuat kinh doanh cua GOng ty cM yeu dLYQ'c
thl,fc
hi$n trong lanh tho Viet Nam. Vi v~y, rui ro va tY suat sinh lai cua GOngty khOngbi tac dong
ChLlyeu bai nhCrngkhac biet v~ san pham rna GOng ty san xuat ra ho~c do GOngty hO<;lt
dong tai nhi~u khu Vl,fCdja 1'1 khac nhau. Do d6, Ban Tong Giam dOc GOngty nMn dinh la
GOngty chi c6 mot bOph~n theo hoat dong kinh doanh va khu Vl,fCdia 1'1. Theo d6, thOngtin
theo bOph~n se khOngtrlnh bay.
4.
TI~N
VNf)
SO cuOinam
S6a~u nam
Ti~n m~t
Ti~n gLfi ngan hang
296.772.523
218.703.973.982
294.093.261
201.837.069.851
TONGCQNG
219.000.746.505
202.131.163.112
18
B09-0N
Cong ty Co phan Xi rnanq Ha Tien 1
THUY~T MINH BAo cAo TAl CHfNH (tiep theo)
vao ngay 31 thanq 12 narn 2014 va cho narn tai chlnh ket thuc cung ngay
5.
cAc KHOAN DAu TU' TAl cHiNH NGAN H~N
Cac khoan cau tu tai chinh ng~n han the hien cac khoan cau tu vao c6 phieu cua cac cOng
ty niern yet va khoan tien gLric6 ky han 12 thanq. Chi tiet nhu sau:
s6 cu6i nam
se lU'Q'ng
s6 oau nam
Gia tri
So /uQ'ng
Gia tri
VNfJ
Diu tU' vao eO phi~u cua cac eong ty niem y~t
Ngan hang TMCP Ngo<;ii
thU'O'ngVi~t Nam
131.037
7.632.180.000
T6ng COngty
phan Khoan
va Dlch Vl,J Khoan Oau khl
13.552
1.066.128.000
Ngan hang TMCP Sai Gon
Thuonq Tin
32.552
903.107.534
phan Ch(J'ng
COng ty
khoan Sai oon
10.000
831.660.000
COngty c6 phan Tap doan
Hapaco
6.564
249.030.880
COngty c6 phan Che bien
Hang Xuat khau Long An
4.576
69.993.000
COngty c6 phan SOngDa 909
1.639
4.500.000
ce
ce
VNfJ
6.
113.946
7.632.180.000
12.320
1.066.128.000
32.552
903.107.534
10.000
831.660.000
6.564
249.030.880
4.576
1.639
69.993.000
4.500.000
10.756.599.414
30.000.000.000
40.756.599.414
10.756.599.414
Ol,l'phong giam gia khoan
dau tU'ng~n h<;inVelO c6 phieu
clla cac cOngty niem yet
(4.715.369.714)
(6.121.374.114)
GIA TR! THuAN
36.041.229.700
4.635.225.300
PHAI THU KHAcH HANG
VNfJ
Phai thu hi cac ben khOngphai ben lien quan
Phai thu tl1 cac ben lien quan
(Thuy~t minh s6 29)
Ol,J'phOngcac khoan pMi thu kh6 coi
GIA TR! THUAN
19
'R
:I
10.756.599.414
TiemgLringan hang c6 ky h<;in
b
i
So oaunam
s6 cu6inam
(fJa trinh bay /~i Thuy~t minh s6 34)
416.373.130.811
380.356.951.552
9.331.529.307
3.192.822.794
425.704.660.118
383.549.774.346
(2.761.659.300)
(2.761.659.300)
422.943.000.818
380.788.115.046
Cong ty Co phan Xi mang Ha Tien 1
S09-DN
THUY~T MINH sAo cAo TAl CHiNH (tiep theo)
vao ngay 31 thang 12 narn 2014 va cho nam tal chfnh ket thuc cling ngay
7.
TRA
rauoc
CHO NGlfal BAN
VNf)
Tra tnroc cho cac ben
khOngphai ben li~n quan
Tra tnroc cho cac ben lien quan
(Thuy~t minh s6 29)
s6 cuo! nflm
S6d~u nsm
38.572.588.307
36.055.725.414
1.560.687.700
1.715.417.000
40.133.276.007
37.771.142.414
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TONGCONG
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cAc KHOAN PHAI THU KHAc
VNf)
9.
s6 cu6i nsm
S6dfw nem
(f)Eitrinh bay 19iThuy~t minh s6 34)
Thue gia tri gia tang chua k~ khai khau tni
KMc
16.845.353.694
16.794.935.506
27.025.733.193
21.433.963.818
TONGCONG
33.640.289.200
48.459.697.011
HANG TON KHO
VNf)
s6 cu6i nam
s6 c1~unam
(£)§ trinh bay 19i-
Thuy~t minh s6 34)
Nguy~n vat li~u
Thanh pharn
Hang mua dang oi tren oU'ang
San pham deYdang
COngCI,J, dunq CI,J
490.546.823.526
396.007.288.606
23.536.346.910
69.480.017.273
4.298.924.133
484.920.348.692
359.165.072.882
102.395.755.943
60.030.814.900
3.366.150.141
983.869.400.448
1.009.878.142.558
Dl,J'ph6ng giam gia hang ton kho
(25.037.282.169)
GIA TR! THUAN
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Cong ty Co phan Xi mang Ha Tien 1
B09-0N
THUY~T MINH BAo cAo TAl CHiNH (tiep theo)
vao ngay 31 thanq 12 narn 2014 va cho narn tai chfnh ket thuc cung nqay
12.
CHI PHi xAy Dl,I'NG CO BAN DO' DANG
VNfJ
se dfJu nem
s6 cu6i nem
(fJa_trinh bay, I~i Thuyet minh so 34)
13.
Cac dl,J'an tai Blnh Phuoc
Ol,J'an dU'ong be;,BOT
Ol,J'an Ha TiEln 2.2
KMc
335.760.054.642
331.377.702.181
153.443.320.248
24.843.032.063
333.890.646.818
187.608.699.615
129.900.990.555
59.310.035.022
;.t
TONGCQNG
845.424.109.134
710.710.372.010
p
cAc KHOAN
aAu Tl1 TAl
cHiNH DAI H~N
Cac khoan dau tU' tai chinh dai han the hien cac khoan d~1UtU' vao co phieu cua cac cOng
niern yet. Chi tiet nhu' sau:
s6 cu6i
se lU'Q'ng
COng ty Co phan
Cao su Ben Thanh
COng ty Co phan Vicem
Th<;lchcao Xi mang
ty
s6 dfJu nam
nam
Gia tri
s6 lU'Q'ng
VNfJ
Gia tri
VNfJ
2.310.000
42.000.000.000
2.310.000
42.000.000.000
700.000
14.000.000.000
700.000
14.000.000.000
TONGCQNG
14.
)1
56.000.000.000
56.000.000.000
CHI PHi TRA TRl16'C DAI H~N
s6 cu6i
nsm
VNfJ
se dfJu nem
(fJlj trinh bay I~i ThuytJt minh s6 34)
LQ'i the kinh doanh va gia tri thU'O'ng hieu
phat sinh tCr co phan h6a
Chi phi giai ph6ng mat b~ng
COng Cl,J,dl,Jng Cl,J
Khac
107.834.853.996
29.782.704.735
1.688.479.417
31.937.349.616
161.752.281.000
30.513.568.654
3.370.700.631
29.658.218.934
TONGCQNG
171.243.387.764
225.294.769.219
23
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