Báo cáo tài chính quý 2 năm 2012 (đã soát xét) - Công ty Cổ phần Đầu tư và Phát triển KSH
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Auditing & lnformatic Services Company Limited
NguyOn Thi Minh Khoi. QuQn 3.Thonh Ph6 H6 Chi Minh
Fox: (84.8) 3930 4281
Tel: (84,8) 3930 5163 (10 Lines)
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Chring t6i da thqc hiQn c6ng t6c so6t x6t Bang cdn A6l tC to6n gifta niOn dQ
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Ban hdnh theo QD I5/2006/9D-ETC
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7. TiAn thu ldi oho vay, cd trlc vd
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33"000"501.809
(3s.42t.r45.712)
(3.s74.300.664)
(r.920.376.s30)
(3.s00.000.000)
16.956.444
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(45.600.090.000) (46"429"39e.000)
5.264.475"987 26.120.501.000
Luu chuy6n tiiin tQ thuAn til hoSt tlQng tiri chinh
Luu chuy6n tidn thuffn trong ki'
Ti6n vA tuong itucrng tid;n dAu
tIAu
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thing
01 3t.t46.928.865
02 (38.591 .841.37r)
03 (4.670"03s.72s)
04 (4.0s4.996.330)
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06 10.130.537.000
07 (r.24A"210.062)
20 (7.279.617.623\
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06
46"194.843
249.311.620
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30 thdng 6 ndm 2012
Ngudi l$p bi6u
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Vfi Minh Thinh
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ry co pnAN TAp DoAN rcroArc sAr naryuco
rvrAu s6 soqn - ox
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Eia chi: TO 14, phucrng Quang Trung, Tp Phi Li, tixh Hd Nam
Tel: 0351 - 3.851.035
Fax: 0351 -3.855.296
J
THUYET MINH gAO CAO TAI CHINH GIIIA NIEN EQ
(Cdc thuy1t minh ndy td m\t b0 phqn hqp thdnh vd cdn duqc dqc d6ng thdi vdi Bdo cdo tdi
I. DAC DIEM HOAT DQNG CUA DOANH NGHIEP
J
1- Hinh
Ban hdnh rheo QDI5/2006/QD-BTC
nsdy 20/03/2006 cila B0 traons BTC
chfnh giira niAn dQ)
thri'c s0 hiru v6n
C6ng ty C6 phAn Tpp dodn Kho6ng sdn Hamico (ti6n thdn ld Xi nghiQp Thyc phAm c6ng nghiQp
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Phil Ly
J
thdnh C6ng ty C6 phAn Kho6ng san Hd Nam; ddi tOn thenh T6ng C6ng ty Cd phAn Kho6ng sdn
doanh nghiQp Nhd nu6c) dugc thdnh l4p theo Quy6t dinh sO 737/QD-UB ngdy
301812000 cria UBND tinh Ha Nam v0 viQc chuyOn Xi nghiQp ThUc phAm c6ng nghiQp Phu L;f
Hd Nam theo Gi6y Chimg nhan ddng ky kinh doanh sO OOO:OOO007 do Sd Ke hoach vd DAu tu
tinh Ha Nam c6p ngity 2211212007 (ddng ky thay ddi
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Nam: Gi6y Chrmg nh0n ddng \f
kinh doanh sO OOO:OOO216 do Sd KC hopch vd EAu tu tinh Hd Nam c6p ngdy Wf ID007
dugc chuy6n d6i tir C6ng ty TNHH Khoang san Hd Nam;
C6ng ty Cd pnan V4t liQu xdy
dpg vd Khoring
sAn Hd
M!: Gi6y Chrmg nh?n dang ky kinh doanh sO OOO:OOO217 do So
vi DAu tu tinh Hd Nam c6p ngdy I8lIIl2007 dugc chuy6n ddi tu C6ng ty TNHH
C6ng ty CO ph6n Bao bi Phri
KO ho4ch
Bao bi Phf My.
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kinh doanh sO OZOO.189.368 do S0 K6 ho4ch vd DAu tu tinh Hd Nam c6p ngdy
IIllIl2009 (d6ng ky thay d6i lan thf 9).
Dia chi try so chinh: TO I4,phucrng Quang Trung, thdnh pnO enri L)i, tinh Hd Nam.
=;
tngu don9.
Co cdu v6n ttiiru
TT
1
2
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CO
56 cO phAn
sii tiCn
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1.690.000 1 16.900.000"000
11.690.000 116.900.000.000
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T4i ngdy 0Il0Il20I2, Cdng ty co mQt (01) c6ng ty con ld COng ty TNHH MQt thdnh viOn Vflt
liQu xAy dpg HAMICO il. Thang 6 nf,m 2012, C6ng ty da tho6i vdn dAu tu; Tpi ngdy
301612012, Cdng ty TNHH MQt thanh vi€n V4t liQu xAy dpg HAMICO il khdng cdn ld cdng ty
con ctra COng ty.
Nhfrng ho4t ilQng sin xudt kinh doanh chinh
Trong ky kC to6n tir ngdy 01/01 12012 dtin ngdl' 30l612012,linh vyc kinh doanh chinh cua C6ng
ty bao g6m: Thdm dd, khai th6c vd cn5 UiSn khoang sirn, sdn xuAt vA kinh doanh g4ch tuynel.
I
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Dfa chi:
-1
-f
cO puAN TAp DoAN
6 l4,phuong Quang Trung,
Tel: 0351 - 3.851.035
rcrorrc sAx Hanuco
MAU SO BO9A. DN
Tp Phu Lj-.tinh HdNam
Ban hdnh theo QEl5/2006/QE-BTC
nsdy 20/03/2006 cila B0 tradne BTC
Fax: 0351 - 3.855.296
THUYET MINH BAo CAo TAr CI{iNH GrUA NItN DQ Qidp theo)
(Cdc thuyiit minh ndy td m\t b0 phdn hqp thanh vd cdn duqc dpc d6ng thdi vdi Bdo cdo tdi
3- Nginh nghd kinh
doanh theo Gi6y Chri'ng nh$n
chfnh giira ni€n d0)
illng kf kinh doanh
Ho4t dQng th6m dd diachdt"khoang san;
Khai th6c vd ch6 bi€n kho6ng san (khai th6c qu{ng kim loai), khai th6c d6, cirt, soi, d6t s6t;
B6n budn kim lo4i vd qu{ng kim loai;
B6n bu6n h6a ch6t (trir h6a ch6t Nna nu6c c6m);
dpg tir d6t, d6t set;
phAm
g6m sri kh6c, hang nQi th6t cdng trinh;
Sin xu6t c6c s6n
Sdn xu6t vpt liQu x6y
Tr6ng trgt vd chd.n nu6i h6n hqp;
Mua b6n thlrc phAm n6ng s6n;
Kinh doanh
d6t;
UAt e6ng san, nhd
i
lf mua b6n, ky gui hang h6a;
VQn tii hang h6a bdng ducrng bQ vd ducrng thuy;
Dai
Xdy dyng c6ng trinh: Ddn dpng, c6ng nghiQp, giao th6ng, thiry lgi, ducrng ddy vd trpm bitin
6p tt 35KV trd xu6ng, san l6p m4t bing;
Sdn xu6t,
llp
rap mua b6n: m6y di6u hda nhiQt d0, thi6t
bi nQi th6t gia dinh;
DAu tu xdy d1mg khu c6ng viOn vdn h6a bao gdm c6 dri c6c ho4t dQng th6 thao vui choi,
eiiitn;
Kinh doanh dich vg dn ui5ng;
Kinh doanh dich vU cang vd b6n cing, b6c x6p hdng h6a, kinh doanh du lich;
SAn xu6t
kinh doanh vir in m6c nhdn vo bao, bao bi d6ng g6i;
bing kim lo4i vit
San xu6t c6c sdn phAm kh6c
luyQn
citc ho4t dQng
sin xuAt, dich vu cho ngdnh
kim vd chti t4o kim loei;
Sdn xu6t m6y m6c thiet bi th6ng thudng phUc
ru
d6n sinh;
A.
Sin xudt xi mdng c6c loAi;
San xu6t c6c s6n pham tu bO tdng: san xuAt b6 t6ng dric s6n, i5ng, cQt b6 t6ng, cgc bO tdng c6t th6p;
Mua ban v6t liQu xdy dlmg: G4ch, ng6i, xi
*5rg,
d6, c6t, s6i;
Mua ban hang trang trf nQi th6t;
Mua ban vflt lipu, ttriOt Ui
lip
dat kh6c trong xAy drmg;
Bu6n bdnmay m6c, thi6t bi vd phU ti.rng m6y khai khoring,xay
dpg; vd
Kinh doanh xu6t ntr6p khAu hang h6a.
rr- Kv KE TOAN, DoN VI TrEN
1- Ky
Ky
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rv
cONc
k6
TE,
Su DING TRONG
rE TOAN
tofn nim
kC to6n ndm theo ndm ducmg
lich cua C6ng ty U6t eAu
il
ngdy 01 thang 01 vd ket thric tpi ngdy
31 thang 12 hang ndm.
86o c6o tdi chinh gifia niOn dQ cho
2-
$'kti
toan tu ngdy
0ll0ll20l2
dtln
ngiy
301612012.
Don vi ti6n tQ sfr dgng trong k6 torin
Eon vi ti6n tg sir dpng dC ghi s6 k6 toan r a l4p Bdo c6o tdi chinh gifia ni6n dQ ld D6ng ViQt Nam (d).
!
coNc ry co puAr rAr oo r-r ruo-r,rc
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sir
uanuco
Nam
3.855.296
Dia chi: T6 14, phuong Quang Tnurg. Tp Phu Lr. tinh Hd
F ax'. a,;51 Tel: 0351 -
3,851.035
mAu sO nogn - nN
Ban hdnh theo QD t 5/2006/}D-BTC
ngdy 20/0312006 cua Bp tradng BT'C
THUYET MINH nAO CAO TAI CHi\H GIUA NIEN EQ QiAp theo)
(Cac thuy€t minh nay tit mil bo phqn hqp thonh t'a cdn dwqc dpc ding thdi vdi Bdo cdo titi
chfnh giira ni€n d6)
m- CHUAN nrU. c vA cHE DQ Ic roAN Ar ugltc
1- Chd itQ k6 tofn 6p drlng
ty thlrc hiQn c6ng tdc kt5 to6n theo Chti dO k6 to6n doanh nghiQp ban hinh kdm theo Quy6t
dinh s6 15/2006/QE-BTC ngity 201312006 oua BQ trutrng BQ Tdi chinh; Thdng tu sd
244l200glTT-BTC nedy 3lll2l20}g cua BQ Tdi chinh hucrng d6n sria d6i bO sung Chtl dg kC
COng
/
to6n doanh nghiQp.
/
2-
Tuy6n bii
vO
vi$c tuffn thfi ChuAn mrpc k6 torln vlr Ch6 dO k6 to{n
ty dd 6p dr,rng c6c ChuAn myc kt5 to6n ViQt Nam vd cdc vdn bin hucrng dAn ChuAn muc kC
to6n ViQt Nam. 86o c6o tdi chinh dugc lQp vd trinh bdy phu hqp v6i c6c quy dinh cua ChuAn
mgc ktl to6n ViQt Nam vd ChC d9 k6 to6n doanh nghiQp dugc ban hdnh t4i Quydt dinh s6
I52006IQD-BTC ngiry 201312006 cinBQ trucrng BO Tdi chinb Th6ng tu sd 2+412009/TT-BTC
COng
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/
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ngdy 3111212009 cua BQ Tdi chinh hu6ng d6n sua ddi b6 sung Chti d9 kC to6n doanh nghiQp.
3- Hinh thrfrc k6 toiln iry dung
Hinh thric k6 to6n 6p dpng: Kti to6n trdn m6y vi tinh.
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Nguy0n tic vd phucrng ph6p chuy6n ddi c6c d6ng ti€n kh6c ra D6ng Vi6t Nam: CAc nghiQp
ph6t sinh kh6ng phdi ld Ddng ViQt Nam (ngo4i tQ) duqc chuy6n aOi tfranl Ddng Vi€t Nam
ty giathgc tO t4i thdi di6m ph6t sinh. 56 du tiAn vd ciic khoin c6ng ng c6 g6c ngoai tQ tpi
di0m k6t thric kj'kt! to6n ndm dugc chuy6n d6i thdnh D6ng ViQt Nam theo t!' gi6 mua bdn thuc
tC binh qu6n 1i6n ngdn hdng thucrng mai do NgAn hing Nhi nu6c cdng b6 t4i thdi di6m k€t thfc
ky k6 to6n ndm.
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tic ghi nh$n cric khoin titin vi cfc khoin tuolg tluong ti6n
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C6c khoan tiAn dugc ghi nhfln trong 86o c6o tdi chinh g6m: TiAn rndt, ti6n gui thanh todn t4i
ngdn hdng, dAm b6o Aa A"q. tci6m [C, c6 xiic nhfln s6 du cira c6c ngdn hang tpi thoi di6m kr5t
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CHINH SACH KE TOAN AP DTNG
2-
Nguy6n
tic ghi nhfln
hirng tdn kho
Nguy6n tac ghi nh4n hdng t6n kho: Theo nguy€n
tic gi6 g6c"
Phucrng ph6p
tinh gi6 tri hdng t6n kho: Binh quAn gia quy6n.
nl
r
1t
r
,
Phucrng phrip h4ch todn hdng tOn kho: K€ khai thudrng xuy€n.
3- Nguy6n tic ghi nh$n vi
khdu hao TSCD
Tdi sdn cd dinh cua COng ty duoc ph6n 6nh theo nguy€n gi6 vd giatri hao mdn lu! k6.
Nguy6n tac ghi nhfln TSCD: Theo ngur'On t6c gi6 g6c.
tdi sAn cd dinh: TSCD dugc kh6u hao theo phucrng ph6p ducrng thang, ty
l€ kh6u hao phir hqp v6i ChC d9 quan 1r. su dung vd trich kh6u hao tdi sdn cO einn ban hdnh kdm
theo Th6ng tu sd 20312009/TT-BTC nga. l(:) 10 2009 cua BO Tai chinh.
Phucrng ph6p khdu hao
I
MAU SO BO9A - DN
cONG Ty cO pHAN TAp Do-{\ KHor\-c sAN HAN,trco
Dia chi: tO 14, phuong Quang Trung. Tp Phu Lr. tinh Hd Nam
Ban hdnh theo QDI5/2006/QD-BTC
Tel: 0351 - 3.851.035
Far: 0351 - 3.855.296
nsdv 20/03/2006 cua BO traons BTC
TtruyET IUINH sAO CAO TAr CHI\H GrUA NrtN DQ QiAp theo)
(Cdc thuyil minh niiy td m\t bo phqn hgp rhdnh vct cdn daqc dpc d6ng thdi vdi Bdo cdo tdi chfnh giira niAn d0)
5-
Nguy6n
tic ghi nhfn cfc khoin
ctAu
tu
tii
chinh
khoin dAu tu tdi chinh ddi han kh6c duoc ph6n 6nh trong 86o c6o tAi chinh cua C6ng ty theo
t
.a gra goc.
^ Tac
nguyen
C6c
T4i thoi di6m lflp 86o c6o tdi chinh, AOI vOl c6c khodn dAu tu c6 t6n th6t, C6ng ty ti6n hdnh x6c
dinh gi6 tri t6n tti6t Ae lap du phdng t6n th6t dAu tu ddi han theo Th6ng tv s6 22812009/TT-BTC
ngity 0711212009 v€ viQc "Hadng ddn ch€ dO trfch lQp vir s{t dqmg cdc khodn fir phdng giam gid
.;
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phdm,
himg ton kho, t6n thdt cdc khoan ddu tu tdi chfnh, nq phdi thu khd ddi vir bao hdnh sdn
hdng hod, c6ng trinh xdy tdp tqi doonh nghiQp" vd Th6ng tu 34l20IIlTT - BTC ngdy
1410312011 v€ viQc sua d6i Th6ng tu sO 22812009/TT-BTC cira BO Tai chinh.
d
6-
Nguy6n
tfc ghi nhfln vi v6n h6a cfc khoin chi phf tti vay
Nguydn tdc ghi nh4n chi phi di vay: Chi phi di vay duoc ghi nhan vdo chi phi sdn xu6t. kinh
doanh trong k! khi ph6t sinh, trir khi dugc vOn h6a theo quy dinh cua ChuAn mqc k6 to6n sd 16 -
-
Chi
7-
phi di vay.
Nguy6n
tic ghi nh$n
vdr
v6n h6a cdc khoin chi phi kh{c
Chi phi trhtruoc dugc vdn h6a dO phdn b6 vio chi phi sdn xuAt, kinh doanh bao gdm c6c khoAn
,.
chi phi: -.;.
Ti6n d6ng g6p gi6i ph6ng mpt bdng vd xdy drmg ccr so h4 tdng cho Ban quan l;f dU an cUm
Trung tdm c6ng nghigp Nam ChAu Sorn, thanh pfrO fnt Ly dugc phan b6 theo thoi gian thu€ e6t (SO
ndm); c6ng cu, dung cu xu6t dtng mQt lAn v6i gi6 tri lcrn vd bin thin cdng cu, dpng cp tham gia
vdo hoat dQng kinh doanh tr6n mQt ndm tdi chinh cAn ph6n b6 dAn vdro c6c ddi tuqng chiu chi phi
trong thoi gian24 th6ng.
4
J
Phucrng ph6p phdn b6: Theo phucmg ph6p ducmg thdng.
8-
Nguy6n
':/
tic ghi nhfln chi phi phii tri
,/,t/
khoin chi phi thlrc tti chua ph6t sinh dugc trich tnr6c vdo chi phf sAn xudt, kinh doanh trong
ky dC dAm bio khi chi phf ph6t sinh thgc t6 khdng gAy dQt bi6n cho chi phi sdn xuAt kinh doanh
trdn co so dim b6o nguyOn tic phu hqp gifra doanh thu vd chi phf" Khi c6s chi phi d6 ph6t sinh,
ndu c6 sd chdnh lQch vdi s6 da trich, kti to6n ti6n hdnh ghi bd sung ho{c ghi gidm ehi phi tuong
,
,.
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ung voi phan
ch0nh lQch.
C6c
l0- Nguy6n
tic ghi nh$n viin
a -l
Vdn cldu
tu cria cht
=.
E
scv
chri s& hiru
hiru: Dugc ghi nhpn theo
sO
vdn thuc g6p cua chu so hiru.
Nguy6n tdc ghi nhfln lqi nhu4n chua ph6n ptrOi: la sO tqi nhu4n tir ho4t dQng cua C6ng ty sau
khi trir chi phi thuti thu nh4p doanh nghiQp (n6u c6) vd c6c khodn diAu chinh do 6p dung h6i td
thay d6i chinh s6ch kti to6n vd di6u chinh hdi td sai s6t trong y6u cira c6c ndm tru6c.
ViQc tdng giAm v6n dieu tg vd phAn ptiOi tqi nhu4n dugc thgc hiQn theo Nghi quy€t Dai hQi dOng
c6 d6ng thudng ni€n cira C6ng ty.
11- Nguy6n
tf.
tic vir phucrng phrlp ghi nhfln doanh thu
Doanh thu bdn hAng: Tufln thu 5 diiu kiin ghi nhqn doanh thu quy dinh tai ChuAn mgc k6 todn
s6 t+ - Doanh thu vd thu nhelp frlzac. ,Joanh thu duoc x6c dinh theo gi6 tri hqp ly crla s6c kho6n
ti6n dd thu hohc sd thu duoc theo ns,rr ei 15c ke to6n ddn tich"
-q
coxc ry co pHAx rAp Do-{\ t'uoirc sAx nannco
Dia chi: TO 14, phuong Quang Tmng. Tp Phu L. . tinh HdNam
Tel: 0351 - 3.851.035
IUAU SO BO9A - DN
Ban httnh theo QEl5/2006/QE-BTC
ngdy 20/03/2A06 c*s Bd trurong BTC
THUYET MrNH nAO CAO TAI CHi)H GIIIA NIEN DQ (TiAp theo)
(Cdc thuydt minh ndy td mpt bo phQn hqp rhdnh t,d cdn duqc dpc ddng thdi vdi Bdo cdo tdi chinh giira ni\n d6)
12-Nguy6n
tic
vi.r
phuong phfp ghi nhfn doanh thu (ti6p theo)
Doanh thu cung cAp dich ru: Tudn tht 04 di6u kien ghi nhQn doanh thu quy dinh tai ChuAn mqc
kO toan s6 t+ - Doanh thu vd thu nhQp khdc, doanh thu dugc ghi nhan trong kj' ktl to6n dugc
x6c dinh theo hqp ddng va thoi gian cung c6p dich v9 thgc t6.
Doanh thu ho4t dQng tdi chinh: Tudn thu 2 di€u kiQn ghi nhQn doanh thu quy dinh tai ChuAn mr;c
kd to6n sO t+ - Doanh thu vit thu nhdp khdc.
13-Nguy6n tfc vdr phucrng phrip ghi nh$n chi phi thi chinh
Chi phi tdi chinh dugc ghi nhdn trong
ki'ld
chi phi 16i ti6n vay.
C6c khodn trOn dugc ghi nhan theo t6ng s6 phdt sinh trong
kj', kh6ng bt trir v6i doanh thu hoat
dQng tdi chinh.
14- Nguy6n
tic vi phuong phdp ghi nh$n chi phf thu6 thu nh$p doanh nghiQp hiQn hdrnh
Chi phi thu6 thu nh4p doanh nghiQp hiQn hdnh dugc x6c dfnh tr€n co s0 thu nh4p chiu thu€ va
thu6 su6t thu6 thu nhQp doanh nghiQp hiQn hnnh (mric thu6 s.rAt Ap dpng ld 25%)"
ViQc x6c dinh thui5 thu nhQp doanh nghiQp cua COng ty cin cri vdo c6c quy dinh hiqn hdnh v€
thu6. Tuy nhi€n viQc x6c dinh sau cing vd thuti thu nhQp doanh nghiQp tiry thuQc vdo k6t quA
ki0m tra ctra co quan thu6 c6 thAm quy6n.
tic vi phucrng phdp k6 tofn khric
15- Nguy6n
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thu6 CTCT: Cdng ty thpc hiQn nQp thu6 theo phucrng ph6p kh6u tru.
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122"540"414
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6 thring
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2012
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c0Nc ry co pHAN TAp Do{\ KHor\c sAN HANtrco
rrAu
sO nogA. - oN
Dia chi: T6 14, phucng Quang Trune. Tp Phu Lj. tinh HdNam
Tel: 0351 Fax: 0351 -
Ban hdnh theo QDl5/200618D-BTC
ngdy 20103/2006 cila B0 trahng BTC
'
THUYET MINH BAo CAo TAr CHINH GrUA Nrf,N De (Tiiip theo)
(Cdc thuy6t minh ndy td mlt b0 phqn hqp rhdnh vd cdn fi,rqc dec d6ng thdi vdi Bdo cdo tdi ch{nh gifta niAn dp)
3.851.035
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Quy II
n6m2012
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ndm 2011
.
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2012
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(r93.792.633)
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89"957.531
7.390.982.390
89.957 .531
7.390982.390
1.690.000
l 1.690.000
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165,57
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632,25
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.665.902.153
24.592.098.983
22.904.588.970
2.034.042.200
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1.859.737 "939
2.288.372.118
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6.97 4.623.665
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13.958"588.396
40.471.889.282
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cho cd
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r.935.562.3s
(t93.792.633)
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th6ng dang luu
hdnh binh qu6n trong kj'
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1
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Ban T6ng Gi6m d5c xem xdt 6p dqng ciic chinh s6ch quin l;i cho nhirng
37"1-
rii
ro n6i tr6n nhu sau:
Rti ro thitrulng
thi trucrng ld rui ro mi gi6 tri hqp ly cua cdc lu6ng ti6n trong tucrng lai ctra m6t cdng cp tdi
chinh sE bi6n dQng do nhfrng thay d6i ciua giitthi trucrng. Rrii ro thi trudng c6 ba lo4i rtri ro: riri
ro ldi su6t, rtri ro ti€n tQ vd rui ro vd gi6 kh6c, ohing han nhu rtri ro v0 gi6 c6 phAn" COng cp tdi
chinh bi anh hucrng bdi rti ro thi trucmg bao g6m c6c kho6n vay vd no, tidn gti, cdc khoAn d6u
tu sin sdng d0 b6n.
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chfnh sd bitin ddng theo nhirng thay d6i cua l6i su6t thi trudng. Rui ro thi trucrng do thay C6i tai
su6t cira Cdng ty chu y6u liOn quan d6n khoAn vay vd no, tiAn vd c6c khodn ti6n gui ng6n han
cfra C6ng ty"
::-
I
cOxc ry co puAx rAr Bo-q-r rctoirc sAx
ulluco
MAU So BO9A. DN
Dfa chi: Td 14, phuong Quang Trung. Tp Phu Lj. tinh HdNam
Tel: 0351 - 3"851.035
Fax: 0351 - 3.855,296
Ban hdnh theo QD1512006/9D-BTC
nsdv 20/03/2006 cua BO traons BTC
THUYET MrNH tsAO CAO TAr CHi\H GruA NrtN DQ (Tidp thea)
(Cdc thuyiit minh ndy Id m\t bQ phQn ho3 rhanh ta cdn duqc dqc d6ng thdi vdi Bdo cdo tdi
Rfii ro vi giri
cA
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ly gi|riii ro vO gi6 cO phitiu bing c6ch thi6t lpp h4n mric dAu tu. HQi d6ng Quin tri cua C6ng ty
cflng xem xdt vd phd duyQt c6c quyiSt dinh dAu tu vdo c6 phi6u.
Cdc e6 phi6u dd ni6m ydt vd chua ni€m y€t do COng
37.2-
Rfi ro tin dgng
Rtri ro tin dpng ld riri ro md mOt bdn tham gia trong mQt c6ng cU tdi chinh ho4c hqp d6ng kh6ch
hdng kh6ng thgc hiQn c6c nghia vg cira minh, dAn dtin tdn th6t vA tal chinh. COng ty c6 riri ro tin
dpng tir c6c hoat dQng sin xudt kinh doanh cua minh (chu y6u e6i vOl c6c khoin ph6i thu kh6ch
hdng) vd tir ho4t dQng tdi chinh ctra minh, bao gdm ti€n gti ngdn hirng, nghiQp vp ngoai tr6l va
c5c c6ng cp tdi chfnh kh6c.
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tri
ti6n gtri tai c6c ng6n hdng lcrn c6 uy tin cv Vi6t Nam. COng ty nhpn
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vOn. Riri ro thanh kho6n cua C6ng ty chir y6u phrit sinh tir vi€c c6c tdi sin tdi chinh vd ng phii
trhtiti chinh c6 c6c thoi diCIm d6o hpn lQch nhau"
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ty gi6rn s6t riri ro thanh khodn th6ng qua viQc duy tri mQt tuqng tiAn mflt vd c6c khodn
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tmg cho e6c hopt dQng cua C6ng ty vd dd gi6m thi6u 6nh hucrng cua nhirng bi6n dQng ve lu6ng
ti0n.
BAng du6i dAy t6ng hqp thoi han thanh to6n cira c6c kho6n nq ph6i tr6 tdi chinh cua C6ng ty dlra
tr€n c6c khodn thanh to6n dq ki€n theo hqp d6ng theo co sd chua dugc chi6t kh6u:
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cOxc ry co puAN
rdr oorr rctorrc
MAU SO BO9A - DN
saN H,q.nilco
Diachi: Td 14, phuong Quang Trung. Tp Phu Lj'. tinh HdNam
Far: 0351-3.855.296
Tel: 0351 - 3.851.035
Ban hdnh rheo QEl5/20A64QD-BTC
20/A312006 cila 86 rraonp BTC
THUYET MrNH BAO CAO TAI CHI\H GIUA NItN EQ Qiiip theo)
(Cdc thuyilt minh ndy ld m\t b0 ph€tn hqp thdnh t'a cdn duqc dqc ddng thdi vdi Bdo cdo tdi
chinh gifta niAn d0)
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ty d.6 sir dpng mQt phdn quydn str drpg ddt m6y moc thiOtb!, phuong tiQn vin tbi, nhir ctra
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h4n
tt c6c ngdn hdng.
Cdng ty khdng
nim gifr Uat ry tdi s6n dim b6o ndo cira bOn thri ba viro ngdy 30 thdng 6 ndm
2012vdngdy 01 th6ng 01 ndm 2012.
38 - Tni sin thi chinh
vi
ng phii
tri
thi chfnh:
Bing dudi ddy trinh bdy gi6 tri ghi s6 vd gi6 tri hqp l;f cria c6c cdng cu tdi chinh dugc trinh bdy
trong 86o c6o tdi chinh cua C6ng ty :
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mit vd ti6n gui ngfn h4n, c6c khodn phdi thu kh6ch hdng, c6c khodn phdi
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Gi6 tri hqp ly cia c6c chimg kho6n vd c6c cdng cp nq tdi chinh ni6m y6t ducvc x6c dinh theo gi6
tri thi trudng"
pOl vOl c6c khodn dAu tu chimg kho6n chua ni6m y6t nhmg c6 giao dich thudng xuy6n thi gi6
tri hqp ly duqc xdc dinh ld gi6 binh qudn cung c6p b6i ba Cdng ty chimg kho6n dQc lflp t4i ngdy
k0t thnc ndm tdi chinh.
cOxc ry co puAN
rdr oorr rcroirc
sAN HAMrco
MAU SO BO9A - DN
Eia chi: T6 14, phucrng Quang Tmng. Tp Phu L1. tinh HdNam
tsan hdnh rheo QDI5/2006/QD-BTC
Tel: 0351 Fax: 0351 ngdy 20/03/2006 cita B0 tradng BTC
TITUYET MINH sAo cAo TAr CHI\H GrUA NrtN De ei,p theo)
(Cdc thuyil minh ndy ld m\t bQ phQn hqp rhdnh t'd cdn duqc dpc ddng thdi vdi Bdo cdo titi chinh gifta niAn dQ)
3.851.035
3.855.296
38 - TAi sin thi chfnh vir nq
phii tri tii chinh (ti6p theo):
Gi6 tri hcr-p ly cta c6c chimg kho6n, c6c khodn d6u tu tii chinh md gi6 tri hcr-p hf kh6ng th6 x6c
dfnh dugc mQt c6ch ch6c chan do kh6ng co thi trudng c6 tinh thanh khodn cao cho cdc chimg
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Thdng tin vd cr{c b6n li6n quan
-t
I
C6ng ty liOn k6t: COng ty C6 phAn Kho6ng s6n luy6n kim mdu
I
Dia chi: T6 4, phudng Quang Trung, tp. Phir Li, tinh Hi Nam
GiAy chrmg nhAn dang b? kinh doanh s6 : 0700382548 ngdy 031812009
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V6n diOu lQ: 156"880"000.000 (MQt trdm ndm muoi sdu ty, tdm trdm tdm maoi tri(u d6ng
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c0Nc ry co pHAN TAp Do.{\-KHoiNG sAr nevuco
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Dia chi: TO 14, phucng Quang Trung. Tp Phu Li. tinh HdNam
Fax: 0351 - 3.855.296
Tel: 0351 - 3.851.035
SO BO9A - DN
Ban hdnh theo QD15/2006/QD-BTC
ngdy 20/03/2006 cira BQ traong BTC
THUYET MrNH nAO CAO TAr CHI\H GIUA NIEN DQ (Ti6p theo)
(Cdc thuy& minh niry ld m\t bA phqn hqp thanh t'd cdn drqc dpc d6ng thdi vdi Bdo cdo tdi chinh giira ni€n
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Thdng tin so srinh
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tpi ngdy 0110t12012 trdn B6ng cdn d6i k6 to6n t4i ngdy 301612012 dugc l6y tu
86o c6o tdi chfnh cho ndm tdi chinh tet tnuc ngdy 3111212011 cira COng ty dd dugc ki6m to6n
bdi Chi nh6nh C6ng ty TNHH Ki6m to6n vd Dich vp tin hoc Tp. H6 Chi Minh.
SO tlQu so s6nh
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tipu so sdnh tr6n 86o crio k6t qud kinh doanh vd 86o c6o luu chuyi5n ti6n tg cho kj'k6 toAn tir
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