Báo cáo tài chính năm 2012 (đã kiểm toán) - CTCP Dược phẩm 2-9 TP. Hồ Chí Minh

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co pHAN Dt/oc pHAM 2-9 Tp. Ho cHi MINH
sAo cAo cuA cHU rrcir Hor DoNG euAN TRr

cONG Ty

Chi tich Hoi dong qudn tri Cong ty C6 phan Duoc PhSm 2-9TP. Hd Chi Minh (ducridAy ggitdt ta COng
ty) han hanh de trinh b6o cdro ndy cung vo,i cdrc bZro cdo tdi chinh di duoc ki6m to5n c0a Cong ty cho
ndm tdri chinh ket th0c vdro ngdy 3'1 thAng 12 ndm 2012.

1.

C6c th6ng tin chung
COng ty C6 phdn Ducvc PhAm 2-gTP. H0 Chi Minh ducyc chuy6n tu doanh nghiQp Nha nucyc
theo Quyet dinh s6 736/QD-TTg ngdy 15 th6ng 06 nim 2001 c0a Thi tucrng Chinh ph[r Nuo,c
CQng hoa xA hOi chi nghia Viet Nam. C.ong !y C6 phin Dugc PhAm 2-9 HO Chi Minh duEc c5p
GiSy chung nhQn ddng kf kinh doanh l6n diu s6 atOaOOOSS4 ngdy 10 th6ng 09 nim 200'1 do
Sd.Ke hoach vd Ddu tu thiinh pfr6 HO Chf Minh c5p vii cdc GiSy ch0ng nhQn thay d6i sau do voi
lAn thay O6i gan day nhdt ld vdo ngay 26 thdng 03 nim 2012.
TrU sd dugc dat tai 299122 L1i Thuong KiQt, Phuong 15, QuQn 11, Tp. H6 Chi Minh.

V5n di6u

lO

theo GiSy chung nhQn ddng

Theo GiSy chung nhQn dang

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2-

k1i kinh

k1i kinh doanh,

doanh la 55.500.000.000 ddng.

ngdnh nghe kinh doanh chinh crja COng ty

li:

S6n xu6t, kinh doanh, xuAt nnqp kh6u duEc ph6m, gia c6ng sdn xu6t bao bl dugc phAm;

DuEc ph6p kinh doanh tla ngdnh

Cho thu€

mit

ngnrO

theo quy dlnh cria phSp luQt;

bdng;

Diu tu, kinh doanh cao 6c vin
Cho thu6 vin phong.

phong, nhdr d;

Sdn xu6t, t
Thinh vi6n cria HQid6ng quin tr! vi Ban T6ng Gi6m dr5c
Danh s6ch c6c thdnh vi6n HOi dOng qudn tritrong ndm va vdo ngdy ldp b6o cdo ndy bao g6m:
Chuc danh

Hq t€n
Ong Chu Mai

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Ong Cdp HOu Anh

Pho Ch0 tich

Bd Truong Thi Th6i Hoa

Thdnh vi6n

Ong Cao Tu Tai

Thinh vi6n

Ong Bni Ngoc Thdng

Thdnh vi6n

Bd Trinh Bich Dung

Thinh vi6n

Ong Phqm Vucrng B5c

Thdnh vi6n

I

Danh s6ch cdc thdnh vi6n Ban Tdng Gi6m CI6c trong

3.

nim vd vdo

Hq t6n

Ch(rc danh

Ong Cdp HOu Anh

T6ng Gi6m d6c

Bi Truong Thi Thdi Hoa
Ong Bii Ngqc Thing
Bi Trinh Bich Dung
Tinh hinh kinh doanh nim 2012

1

ngdry l?p b6o c6o ndy bao g6m:

Ph6 T6ng Gi6m d6c
Ph6 T6ng Gi6m d6c
Pho T6ng Gi6m d6c

Cdc s5 lieu v0 tinh hinh kinh doanh ndm 2012 duEc trinh bdy tr6n b6o cdo tAi chinh dlnh kdm
dugc ki6m toSn bdi C6ng ty ki6m toiin DTL.

4.

tlch HQid6ng quin tr!
Chrl tich HQi dOng qudn tri COng ty ch!u trich nhiem dim bdo rang s6 s5ch k0 todn duqc luu giit
m6t cSch phrlr hqp d6 phin dnh vdi muc d0 chfnh x6c, hqp lV tinh hinh t2ri chinh cia-COng ty d
Cam k6t c&a Ch0

thoi di6m'nao
todn Vi6t Nam.
OAi f
vdr

tldm bdo rdng b6o c6o tiri chlnh tu6n

thi he th6ng vd ChuAn muc

k6

Chrl tlch HOi d6ng qudn tri COng ty chlu trSclr nhiem ddm b6o an todrn tiii s6n cria Cong ty vd do
d6 thuc hi6n nhirng bien ph5p thich hcrp d6 ngin chdn vd ph6t hi6n cdrc hirnh vi gian lAn vd vi
pham kh6c.
1


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cONG TY cO PHAN Dt/oc pHAu 2-9 TP. Ho cHi MINH
eAo cAo cun cHU rlcir Hgl oottc QUAN TR!

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Vdo ngdy lap bao c-ro ndy, khong c6 b5t ky truong hgp ndo c6 th6 ldm sai lech c6c gia tri v6. tai
san tuu dong duoc n6u t#ng UaJ cao taic'frinh, vJ*f,Ong co b6t t! qOJ khodn.ddm.bEo no bing
k€t th0c nim
t2ri s6n nro [ry kho6n no U5t ngcr ndro phat sinh O6i vOi tdi sdn c0a COng ty tu khi
ke todn c0a
tu
chung
vd
s6
sdch,
chinh
c5o
tdi
b6o
trong
tiri chinh md khong duoc trinh-bay

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Cong ty.

Viro ngay l?p bao c6o ndy, khOng co bat k!,tinh hu6n-g nao co the lam sai l,9ch c6rc s6 lieu dugc
pfrdn Snfr tr6n b5o c6o tdichinh I0a Congiy, vdr co dtl nhirng chung cu hqp lli d6 tin rdng C6ng
ty c6 khd ning chi tri c5c kho6n ng khi d5o han.

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5.

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toin vi6n

cho ndm
C6ng ty ki6m toan DTL duEc chi dinh thttc hiQn cOng lac ki6m to6n bdo c6o tiri chinh
ty'
Cong
cla
tai c[inh ket th0c vdo ngdy 31 th6ng 12 ndm2012

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I

Kitim

6.

Y t
Chi tlch HQidiing quin tr!

quii hoat
ki6n cga Ch6 tich Hqi d6ng qudn tri COng ty, bdng c6n d6i kC to5n, b6o cao k6t
d5 dusc

kem
dfnh
OOng kinn doanh, bdo ciio tuu cnr[r6h ti6n tQ va thuyOt minh b6o c6o tii chinh
Theo

1i

12
;;; i#;indrrie" trung thrrc ra nqp li vO tinh hinh tiri chinh vdo ngiiy 31 thang
.ndm2012'
ngiiy n6u tr€n
vdo
kCt
th0c
chinh
nim
tiri
k6il; h";t dOnb tinn ioinn-vir tuu'chiy6n ti6n tO cho

c0a bOng ty phn hqp vdi ChuAn mqrc vdt Che dq fO toen Viet Nam'

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3 ndm 2013
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Phudng Da Kao, Qu5n 1, TP. Hii Chi Minh, Vi6t Nam
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S5:

13.209/BCKT-DTL

eAo cAO KIEM TOAN
C6c thinh vi6n HQi d6ng quin tr!.
C6c thinh vi6n Ban T6ng Giam d6c
CONG TY CO PHAN DUOC PHAM 2-9TP. HO CHi MINH

Kinh g&i:

Chring tOi da ki6m todn b6ng cdn d6i ke toSn vdo ngdy 31 th6ng 12 ndm2012, b6o c5o kOt qu6 kinh
doanh, bdo cdro luu chuy6n iien tg vd thuy6t minh cho ndm tai chinh k,3t thric vio cirng ngdy n6u tr6n
duqc tdp ngdy 19 th6ng be nam 2013 c0a COng ty C6 ph6n DuEc PhAm.2-9TP. HO Chi Minh (ducricldy
goi t5t la COng ty) tu trang 04 ddn trang 24 kem theo. Chtj tlch HQi d6ng qudn tr! C6ng ty chiu triich
nniem vO ldp va trinfr biyi6c b6o c6o tai cfrinn ndy. Tr6ch nhi€m c0a ch0ng t6i lir dua ra c5c f kiOn
nh?n xet vO tlnh trung thqrc vd hqp ly cia cAc b5o cdo ndy cin cu k6t qud ki6m to6n cOa ch0ng t6i.

Co s&

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ki6n

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tOi d6 ti6n hanh cuQc ki6m to6n theo nh0ng ChuAn lUc ki6m-to6n ViQt Nam. Nhfrng chuAn mqrc
nay OOi h6i ch0ng tOi phdi hoach itlnh vir thqc hiQn cuOc ki6m to6n drO co sU ddm bdo hqp lf ld cdc b6o
cao tai chinh kh6ng con chr?a dr.rng c6c sai s6t trqng yeu. Chfng t0i da thyc hiQn viQc ki6m tra theo
phucrng ph6p chgn m5u vir 5p Qung cac th& nghiQm cAn thi6t, c5c bing chrlng x6c minh c6c th6ng tin
irong nZo cdo tiri chinh. CuOc ki6m ioin c0ng bao gOm viQc xem xet c6c nguy6n tic kO toen, c6c kho6n
uOCtinn td to6n quan trgng do C6ng ty thUc hiQn, c0ng nhu clinh gi6 t6ng qudt viQc trinh bay c6c b6o
c6o tdi chinh. Chung t6i tin ring cuQc ti6m to5n d5 cung cAp nh0ng cin crl hqp ly cho ki6n nhdn x6t

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ty C6 phan Dugc_PhAm 2-9 TP. HO Chi Minh vao ngiy 31 thdng
trqng y6u tinh hlnh tdri chinh c0a COng-doanh
qud
vd luu chuy6n ti6n t0 cOa nim tiri chinh ket th0c vio cirng
n iam 2012 cIng nhu krOt kinh
phu
k6 to6n ViQt Nam vd c6c qui ctinh phap lf co li6n quan.

hop
vdi
mLrc,
Chd
CIO
ngiy n6u tr6n
ChuAn
TP. Hd Chi Minh, ngdy 19 thdng

03 ndm 2013

KIEM TOAN VIEN

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r. +,L_O.-cin !

,o-ctri

VAN

xrv s6 ottztxtv

C6ng ty Kidm to6n DTL b thanh vien c0a He thdng RSM. M6i thinh vi6n cia HQ thdng RSM
li m6t c6ng ty trl v6h vi kidm to5n d6c l6p tr-t chiu tr6ch nhi6m vb hoat d6ng ctia minh.
H6 thSng RSM kh6ng phdi li m0t ph5p nh6n ri6ng rE d bdt ki qudc gia ndo.

PHAM TH!BICH HANH
Chung chi KTV s6 tsoslxtv

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cONG Ty cO pHAN Dr./oc pHAM 2-9 Tp. no cnl MINH

BANG cAw o6r

xe roAru

Ngity 31 thang 12 ndm 2012

P_q!_u!]AA?Po_19_ulQtNqrnnsq?!!f a__ce_s!t,ct1!_4!99_
MA

ralsAtt

SO

A. TAlSRtt ttCAt't HAN

100

l. Ti6n vi c6c khoin tucrng duong ti6n
't. Ti6n

110
112

Tii sin

56 cu6i nim

So

diu nim

77 -820.290-301

74.738.290.234

10.965.819.097

15.703.970.489

3.965.819.097
7.000.000.000

13.000.000 000

29.243.273.685

29.971.414.994

28.359.353.639

27.903.697.463

2.703.970.489

120
121

129

{30

s.2

131

132

.065.103.20'1

921.707.3_52

'1

429.650.886

1.002.614.330

133

bO

4. Phai thu theo ti6n d0 k6 hoach hEp cl6ng xAy dr.rng
5. Cic khoin phdi thu kh6c
6. Du phong c6c kho6n phdi thu kh6 ddi
IV. Hing tiin kho
l. Hansl6n kho
2. Du phong gidm gi6 hdng t6n kho
V. Tai sdn ngin hqn khSc
1" Chi phi tri trudc ngin hqn
2. Thu6 GTGT duqc kh6u tru

3. Thu€ vd c6c khoin khdc phdi thu Nhdr nuoc
4.

5.1

111-

2. Citc kho6n tuong tluong ti6n
ll. C6c khoin diu tu tdi chinh ngin hqn
1. DAu tu ngdn han
2. Du phong gidm giA chr?ng khodn dAu tu ngin hpn
lll. Ciic khoin phiithu
1. Phai thu khich hdng
2.1r4 trucvc cho nguoi b6n
3. Phai thu n6i

Th.
minh

nqSn han kh6c

fhen

134
135
139

140

(467.438.192)

5.3

M1

37.740.770.O14

149

(323.172.620)

150

193.600.f 25

28.943.749.823

-29J53.40&140
(209 6s8.317)
119.154.928

151152
154

120.865.852

158

72.734.273

ti6p theo trang 05)

Cdc thuy6t minh dinh kem la mQt b0 ph\n khOng tdch roi

37.417.597.394

cla

b6o ct|o tdi chinh

119.154.928


cONG Ty cO pHAN Dr.poc pHAM 2-srp. HO cHi MINH
BI\NG cAr'r sor xE roAru
Ngdy 31 thAng 12 ndm2012
Don vi tinh la Dong Viet Nam ngoaitra

c6

ghichl

khac
MA

so

TAI SAN

B. TAt SAN DAr HAN
l. C6c khoiin phiithu

Th.
minh

97.574.583.052

200

dii h4n

211

3. Phai thu ddi han nOi b0
4. Phei thu ddi han kh6c
5. Du phong phii thu dai han kh6 doi

213

tl. Tai sin cii alnn
1. TSCO h0u hinh
+ Nguy6n gi6
+ Gi5 tri hao mon luy kO
2. TSCO thuO tirichinh
+ Nguy6n gi6
+ Gi6 trihao mon lOy kd
3. TSCD v6 hinh
+ Nguy6n gi6
+ Gi5 tr! hao mon lOy kO

220

218
219
5.4

222
223
224
225

50.895.044.020

44.397.294.624

38.716.618.742
93.817.553.907
(55.100.935.165)

38.183.096.778

4.589.050.091
5.268.716.851

5.5

228
229

(67e.666.760)

4. Chi phi xiy d1rng co bin dd dang
lll. BAt dQng sin diu tw
+ Nguy6n gi6
+ Gi5 tr! hao mon l0y kG
lV. C6c kho6n diu tu tiri chinh diri h4n

230

5.6

240

5.7

1. DAu tr.r vdo c6ng ty con

251

2. Ddu tu vdo c6ng ty li6n k6| li6n doanh
3. DAu tu ddi han kh6c
4. Dv phdng giim gi6 ch0ng khodn diu tu
V. Tai sin dii hqn kh6c
1. Chi phf trd trudc ddi han
2. Tei s6n thu6 thu nhdp ho6n lai
3. Tai sdn dAi han kh6c

tit mQt bQ

ph6n kh6ng t6ch roi

5.268.716.851
(542.635.340)
1.488.116.335
31.875.932.852

43.980.869.978
(12.319.661.553)

40.965.282.178
(9.089.349.326)

14.190.000.000

6.269.218.579

252
258
259

14.100.000.;00

6.179.218.579

90.000.000

90.000.000

260

828.330.607

M5.733.115

268

783.676.064
44.654.543

401.478,572
44.654-543

270

{75.394.873.353

250

rA! sAN

'7.589.375.187

4.126.0u.;1'l

31.661.208.425

241
242

ddri han

90.634.210.924
(52.451.114.1_46)

-

226
227

C6c thuy1t minh dinh kem

82.988.179.170

212

221

GQNG

56 diu nim

210

1. Phai thu ddi h?n c0a khach hdng
2. YOn kinh doanh d cdc don vi truc thuOc

roNG

s6 cu6i nam

5.8

cia

I
I

261

262

I

6.8

b6o cdo tdi chlnh

157.726.469.404

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cONG Ty cO pHAN Dt/oc pHAM 2-9Tp. Ho cHi MrNH
BANG cAn

oor xE roAru

Ngdy 31 thiing

'12

ndm2012
Don vitinh ta DOng Vi6t Nam ngoaitru co ghi chu khac
MA

NGUON V6N

SO

Th.
minh

Sd cu6i

A. Nq PHAI TRA
l. No ngin han
1. Vay vd no ngdn han
2. Phaitrd ngucri bdn
3. Ngucri mua trd tir5n trucvc
4. Thu6 vi cfrc khodn phdi nQp Nhd nuoc
5. Phaitrd ngucri lao d6ng
6. Chi phi phditrd
7. Phei trd nOi b0
8. Phaitrd theo ti6n dO k6 hoach hqp d6ng xAy dr,rng
9. C5c khoin phdi tni, phdi nQp ngin han khdc
10. Du phdng phdi trd ngSn hqn
1 1. Qui khen thu&ng, phric lEi
!1.

Nq

dii

310

-311

1. Phai tra dai hqn ngucri b5n
2. Phei tra dai han nOi b0
3. Phaitri diri han kh6c
4. Vay vd ng ddi han
5. ThuG thu nhOp hoSn lai phiitrd
6. Dqr phong trg c6p m6t viec lam
7. Du phong phiitri ddihan
B. Doanh thu chua thWc hien
9. QuV ph6t tri6n khoa hqc vdr c6ng nghQ

40.864.176.506
'17.103.668.056

8.949.110.462

7.874.243.782

5.10

24.519.232
3.962.663.898

2.182.131.O50

5.11

6.464.555.784

2.857.756.9_82

5.12

a.fit.tzg.6eq

o.zgz.azo.gge

5.13

4.004.O49.644

4.012.272.504

9:751-760.021

10.492.415_983

2.297.696.320

2.230.30e.;00

7.454.063.701

7.962.055.274

36.277.134

320
323

332
333

334

5.14
5.15

335
336
337
338
339

300.05'1 309

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110.738.102.821

106.369.876.91s

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110.738.102.821

106.369.876.9{s

411-

55.500.000.000

412
413
414
415

17 "380.542.0_00

55.500.000.000
17.380.542.A00

410

irvffiffi

2. Thang du v6n c6 phAn
3. V6n khdc cria chrl s& h0u
a. C6 phi0u qu9
5. Ch6nh lQch d6nh gid laitdisin
6. Chdnh lech ti gi6 h6i doai
7. Qui dAu tu ph6t tri6n

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5.16

-

416

'10.

417
418
419
420

1'1. Ngudn v6n dAu

421

Qui
9. Qui

54.905.010.511

331

V6n ch0 s& hii'u

B.

51.356.592.489

313
314
315
316
317
318
319

B.VON CHO SO HOU
L

64.656.770.532

25.322.981.797

5.9

56 ddu nirn

312

330

hqn

nim

dt'r phdng tiichinh
khSc thuOc v6n chri sd hiru

Lqi nhu?n chua phdn ph6i
tu XDCB
12. Qu! h6 trq sdp x6p doanh nghiQp
ll. Ngu6n kinh phi, qu! khic

22.741.833.194

t'

Ji'

,f

21.884.124.633

s.214.737.878

9.565.727.627

6.390.472.404

r

I
I

430

I

432

I

433
175.394.873.353

ToNc CQNG NGUoN vON

i':f

5.550.000.000

422

1. Ngu6n kinh phi
2. Ngu6n kinh phldS hinh thanh TSCD

i\

157.726-469.404

I

tI

r
I

tI

Cdc thuy\t minh df nh kem la m)t

bQ phQn khOng

tach roi

cja

bdo cdo tdi chinh

fI


cONG

ry cO PHAN Dr/Ec PHAM 2-s TP. nO cni MINH

BANG cAtt Dot KE roAr.t
Ngtry 31 th1ng 12 ndm2012
p_o n y i

_W J9 9 ery

Y.!9 !-

ry Y ry oe ! try-gQ SI

c hlt

!,

e

c-

Th.

cui nEu NGoAIBANc cAru o6t rEroAm
TAi sin thu6 ngodi
vit t*, hang h6a nhin giO !0, lnaL sia cOns

minh

nim

si5 aAu ndm

ur.^or.nuu

37.401.958

1.396.500

1,396.500

si5 cu6i

Hing hda nh4n b5n hO, nh4n kf giri

Nq kh6 doidi xt? l1i
Ngoqite c6c loai

o,g2

USD

to6n chis
03 ndm 2O12

xE rOAN TRUONG

t

,t'

ly

TRINH BICH DUNG

{
..'
'I

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.:.

C6cthuy\tminhdinhkemtdmOtbOphankh6ngt6chrdic1ab6ocitotdichinh

I

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c6ruc ry co pHAN Dt/cyc pHAwI 2-e rp. Ho cul MrNH
eAo cAo xer euA HoAT DoNG KINH DoANH
Cho ndm tai chinh k6t thuc vao ngdy 31 th6ng 12 nam 2012
Pg n yL! t L !4 o Qts vlQt ruSL r_s 99! lr tt39 9! L9! y lLic_ __

MA Th.
sri minh

cuirreu

01

1. Doanh thu b6n hdng va cung c6p dich vu

2. Citc khodn gidm tru doanh thu
3. Doanh thu thudn vO ben hdng va cung cdp dlch

vU

4. Gie v6n hdrng b6n
5. Loi nhuin gQp ve b6n hang vir cung c6p dich vu
6. Doanh thu hoat dOng tiichinh
7. Chi phi tai chinh
trong d6, chi phf l6ivay
8. Chi phiban hirng

9. Chi phl qudn

l1i

6.1

02

doanh nghiQp

10. LEi nhu6n thudn tu hoqt dQng kinh doanh
1 1. Thu nhdp khdc
12. Chi phi kh6c
't3. Lcyi nhu6n kh6c
14. T6ng lEi nhuQn ke to6n trudc thu6
15. Chiphi thu6 TNDN hi6n hirnh
16. Chi phithu6 TNDN ho6n tai
17. Lqi nhu?n sau thu6 thu nh?p doanh nghiep
18. Lei/(16) co bdn tr6n c6 ph6n

10

11
21
22
23
24
25

6.2

20

Nim nay

Nim trwcrc

145.311.745 002
3.01 7.668.158
142.294.076.844
86.031 .444.232

139.727 .951.195

1.459.3'19.005
138.268.632. 190
92.839.820.577

56.262.632.612

45.428.811.613

1.478.086.044

2.451.237.447
4.105.253.372

6.3
6.4

6.5
6.6

3.230.781.758
3.056.583.255
17.756.831.764
13.735.665.918

lt0ry36d@
11,888.919.365
10.733.113.405

30

23.017.439.216

21.152.762.918

31

824.340.268
394.951.937
429.388.331
23.446.827.547

328.582.820
170.816.507

32

40
50

51
52
60
70

6.7
6.8
5.16.4

6.292.656.328
(382.597.492)
17.536.768.711
3.160

TP.H6

157.766.313
21.310.s29.231

4.509.745.719
36.901.523
16.763.881.989
3.021
03 ndm 2012

KE TOAN TRLTONG

D0C

L/'

#i.JrJfi

wtg6Q;o
j,,,

{t-

x*q/

/,t'7

Ig u0 citiiulruli
+t

TRINH B1CH DUNG

;'&
'4

-

.t
4

'.t --

]I

1

I

1-

C6c thuydt minh dinh kem la mQt bO phQn kh6ng tach roi

cla bito c6o

tdi chinh


cONG Ty co pHAN Dt/cyc pHAM 2-srp. no cHI MINH
BAO CAO LI-PU CHUYEN TIEN rE lttreo phuong phSp truc ti6p)
Cho ndm tdi chinh ket thuc vao ngay 31 thang 12 ndm2012
Don v! tinh la Dong Vi6t Nam ngoaitru co ghi chl khac
MA

CHI TIEU

SO

r. Lr.pu cHUyEN TIEN TE Tt,r HoAT DQNG SXKD
1. Ti6n thu bdn hdng, cung c5p dich vu vd doanh thu khSc
2. Tien chi trd cho nguoicung c5p hdng hoa dich vu
3. Tien chi trd cho ngucri lao dOng
4. Tien chi trd lSivay

5. Tien chi nQp thu6 thu nhip doanh nghiQp
6. Ti6n thu kh6c tu hoat dOng kinh doanh
7. Ti6n chi khdc cho hoat dOng kinh doanh
Lr^uu chuyiin ti6n thuin tr) hoqt dQng siin
xudt, kinh doanh

Th.
minh

Nim nay

Ndm

trudc

138.115.747.375 125.374.486.472
(61.005.042.438) (60.253.470.852)
(22.224.812.683) (19.280.914.7 45)

01

02
03
o4

(3.056.583.255) (4.019.360.e55)
(5.009.745.719) (5.197.640.074)

05

5.251.679.394

06

(35.632.97 8.47

07

4)

16.438.264.200

20

2.141.763.028
(26.726.219.097)
12.038.643.777

il. LUU CHUYEN
1.

TirOn

TrEN Tr,/ HOAT DQNG DAU Tt.P
chi d6 mua sim, xiy dqrng TSCD vd c6c tAi sdn diri han

khiic
2. Ti6n thu tir thanh
J.
4.

5.

6.
7"

(13.169.053.948) (5.749.321.102)

21

l1i, nhuqng bin TSCD vi cdc tdi sdn dai
han khdc
Ti6n chi cho vay, mua c6c cOng cr,r nq c0a c6c don vi kh6c
Ti6n thu h6i cho vay, b6n lai cdc cOng cqr nq cia don vi kh6c
Tien chi dAu tu gop v6n vdo don vi kh6c
Ti6n thu hOi dAu tu g6p v6n vdo dcvn vi kh:ic
Ti6n thu ldi cho vay, c6 t0c vd lgi nhu?n duqc chia
Luu chuyOn ti6n thuin tir hoqt dQng diu tu

Luu cHUyEN T|EN Tr/ HOAT DQNG TATCHINH
1. Ti6n thu tu phat hdrnh c6 phi6u, nhAn v6n gop c0a ch0 sd h0u

'130.509.090

618.722.471

22

23
24
25

26
27
30

(7.s20.781.42;)

p7s.218.57;)

1.448.019.183 2.178.478.22;
(19.023.093.715)

(4.41e.552.370)

ilr.

2. Ti6n chi trd v6n g6p cho cdc chri s& h0u,
cia doanh nghi6p di phrit hirnh
3. Ti6n vay ngin han, ddi hAn nhin duoc
4. Ti6n chi trd ng g6c vay

31

mua lai c6 phi6u
32

84.960.391.778

33
34
35

36
40
50
60

5. Ti6n chi trd ncv thurO tdrichinh
6. C6 tr?c, Igi nhu6n d5 trd cho ch0 sd hiru
Luu chuy6n ti6n thuin tD hoqt dQng tdri chinh
Luu chuyi-in ti6n thudn trong ki,(20+30+40)
Ti6n vir tucrng duong tiCn diu k},
Anh hudng cia thay d6i ti gia h6i do6i quy d6i ngoai t€
Tidn vd tuong ducrng tidin cutii k! (50+60+61)

(11.184.644.045) (6.902.765.7s0)
(2.153.321.8771 114.145.072.0241
(4.738.151.3921 (6.525.980.6{7)
15.703.970.489 22.229.951.106

61

{0.965.819.097

70
TP.H6

KE ToAN TRUdNG

?[

D0c

.sii""!W,

s3Ft,6-#ff

(.ioc,uilrrni..i.#

TRINH BICH DUNG

cla

bao c6o titi chinh

15.703.970.489
03 ndm 2012

'q'{

,)r':

Cac thuy\t minh dinh kem la m6t bO phan khOng t6ch roi

58.158.196.459

(75.929.06e.610) (65.400.502.733)

t-


cONG Ty co pHAN Dt/oc pHAM 2-grp. uo cHI MINH

THUYET MINH eAo cAo rar cniruH
Cho ndm taichinh fet tnuc vao ngay 31 thang 12 nitm2012
Eon vitinh ta Dong Vi€t Nam truiruong hgpbuoc ghi chti khac.
Bdn thuyet minh ndy m1t bO phan khong the bch roi va duoc doc cung voi bdn bao cao tai chinh dinh
kem

1.
1.1.

Dic

ctiem hoat dong c&a doanh nghiep

Hinh thri,c s& hipu v5n
COng ty C6 phAn Ducvc PhAm 2-gT.P. HO Chi Minh (ducridaygoitdt ta COng ty) duoc chuydn tu
doanh nghiQp Nhd nuoc theo Quyetdinh s6 736/QD-TTg ngdy 15 thang 06 ndm2O0l crla Thrl
tucrng.Chinh phri Nucrc CQng hoa xa h6i ch0 nghia ViOt Nam. C6ng ty C6 phdn Duoc phAm 2_9
TP. Ho chi-Minh duEc c5p GiSy chung nhqn deng kli kinh doanh iSri Aau's6 aroeoOosg+ ngay
10 th6ng 09 ndm 2001 do S& KA hoach-vdrOiu tu thdnh pfr6 HO Chi Minh cdp va
dtay
chung nhQn thay d6i sau d6 voi lAn thay O6i gan ddy nh6t ldr vdo ng-ry 26 thdng 03 na m "r"
2012.

kf hoqt dQng kinh doanh cOa C6ng ty dugc ddt tqi 2gg/22
Phucrng 15, QuQn 11, Tp. H6 Chi Minh.
Tru sd chfnh ding

1.2.

L17

Thuong Ki6t,

Ngirnh nghe tinfr doanh
Theo GiSy chtrng nhAn

'
.
.
.
.
.
2.
2.1.

ding kf kinh doanh, nganh ngne

Sdn xudt, kinh doanh, xudt nhqp khAu dugc ph6m, gia c6ng sdn xuSt bao bi dugc phjm;
Oucyc phep kinh doanh da ngdnh nghe theo quy dinh ctia phap luqt;

Cho thu6 mat bing;
DAu tu, kinh doanh cao 6c
Cho thu6

vin

vin

phong, nhd &;

phdng;

Sdn xuAt, kinh doanh thuc phAm chuc ndng.

tii chinh,
Nim tii chlnh
Nim

dcrn v! ti6n tQ

Ndm tdi chinh c0a COng ty

2.2.

Don v!ti6n

tQ sr?

tt:?

srl dgng trong kii toin

01/0't ddn 31t12.

dgng trong k6 to6n

Don viti6n t0 s& dr,rng trong ghichep

3.
3.1.

Xinn doanh chinh crla Cdng ty lii:

Chuin

mr,rc

vi cnii AQ k6 toan ip

ChO dO ti6 toan 6p

kO

to6n

ldr

D6ng Vi6t Nam.

dgng

dgng

COng ty 6p dLrng Chu5n mqrc vd ChO dO k6 to6n ViQt Nam.

3.2.
3.3.

Hinh thf,c fi5 to6n 6p dgng
COng ty iip dUng hlnh thuc kO toan td Chrlng

tu ghi s6.

Tuy6n bii v6.vi9c tuin thri Chuin muc

to6n

ki5

COng ty tudn th0 ChuAn muc.vd Che dq
tdri

4.
4.1.

ChC atQ ki5 toen

krO toan Vi6t Nam dd soan thdo
chinh cho nim tdi chinh ket th0c vdo ngdy 31 th6ng 12 ndm 2012.

vi

trinh biiy cdc bdo cdo

Cic chinh sich k6 to6n 6p dqng
Nguy6n tic ghi nhin ti6n vi c6c khodn twong duong tidn
Ti6n bao g6m ti6n tqi qu!, ti6n dang chuy6n vi cdc kho6n k1i gei khOng k!'han. Tucrng duong
ti6n ldr c6c khodn d6u tu ngdn hqn [nong qud 03 thdng, co khd- nang chliyen O6i oe daig thanfi
mQt

4.2.

vi

luong ti6n x6c dinh

Chinh s6ch

.

kt5

vdr kh6ng

c6

nhirOu

rii

ro trong chuy6n d6ithanh ti6n.

to6n di5ivdi hing t6n kho

Nguy6n t5c danh gi5 hdrng t6n kho

Hdng t6n kho duoc hach to6n theo gi6 g6c. Trucrng hqp gi6 tri thuAn c6 th6 thuc hi6n duqc thSp
trithu6n co th6 thuc hi6n dugc.

hcrn gia g5c thi hach todn theo gia

Gia g6c hang t6n kho bao g6m: Chi phi mua, chi phi cne Oien vd cdrc chi phl lien quan truc ti6p
khac phat sinh d6 c6 duoc hang tOn kho & dia di6m vir trang thai hien tai.
10


t
1

cONG Ty c0 pHAN Dt/oc pHAM 2-srP.
THUYET MINH eAo cnci ral cnirun

HO

cHi MINH

Cho ndm tdi chinh fet tfruc vao ngdy 31 thang 12 nirm2012
Don v! tinh la Dong Vi6t Nam tru truong hgp dugc ghi chl khdc.
Chi phi mua cia hirng ton kho bao g6m gia mua, c5c loaithue khOng duEc hodn lai, chi phi v6n
cnuyen, b6c xdp, bdo-qudn trong qu;i trinh mua hdng vd c6c chi phl khac co lien quan truc ti6p
d6n vi6c mua hdng ton kho. C6c khodn cnl6t tmua kh0ng dung quy cach, phdm ch6t dugc tru (-) khdi chi phi mua.

'

Phuong phap xdc dlnh gia tri hang ton kho cu6i n5m tdi chinh

Gi6 tri hdng t6n kho duEc x6c dinh theo phuong phap binh quAn gia quyen.
Phucvng phdp hach todn hdng ton kho

'

Hdng tOn kho duqc hach todn theo phuong phep k6 khai thuong xuy6n.

.

Li?p

hdt nan
th6ng.

du phong gidm gid hdng t6n kho
+ D6ivoi Thdnh ph5m: Dcrn vi lap dU phong theo tf rc fiO% gia tri c0a hdng t6n kho d5
dung, h?rng hu h6ng do trong qu6 trinh luu trCr, hdng con thcvi han sir dqng khodng 09

sr?

+ D6ivoi Nguyen vdt li6u: Dcvn vi lap du phdng theo
do kh6ng dat chdt luEng vdr hdng da het hqn s0 dqng'

4.3.

Nguy6n

'

tic ghi nhf n cic khoin phii thu thucrng

NguY€n

tic

mqi

ti lC 100% gi5 tri cOa hdng t6n kho

vi phii thu khic

ghi nhQn

C6c kho6n phdi thu thucrng mai vd phii thu khac th6 hien gi5 tri c6 th6 thUc hiQn duEc theo du
ki,3n.

4.4.

Nguy6n t5c dL/ phong phdi thu kh6 croi

Du phong phdi thu kh6 ddi dugc lap cho c6c khodn ncr phdi thu quii h?n thanh
khodn nqrc6 bing chung ch5c chin lii kh6ng thu dugc.
Nguydn ttc ghi nhfln vi khiu hao tiri sin cti Olnfr

.

Nguy6n

tic

todrn

hoic c5c

ghi nhQn nguy6n gi6 tdisdn c6 dinh hou hlnh

Tdi sdn c6 Oinn hiru hinh duqc xAc dlnh gia tr! ban dAu theo nguy6n gi5. Nguy6n gi5 la toin bQ
c6c chi phi mi doanh nghiep phii b6 ra d6 co dugc tiri sdn c6 dlnh hru hinh tinh den thoi di6m
Clua tdri sdn do vdo trqng thdi s5n sdrng sr? dqrng.

t

Nguy6n tdc ghi nh6n tiri sdn c6 dlnh vO hinh

Tdi sAn c6 dinn vO hinh duEc xdc dinh gi6 tri ban ddu theo nguy6n gi6. Nguy6n gidr la toirn bQ
c6c chi phi md doanh nghiQp phdi b6 ra d6 c6 tlugc tii sdn c6 dinh v6 hinh tinh d6n thoi di6m
dua tdisdn d6 vio trang thdisr? dung theo du tinh.

'

Phuong phap kh5u hao

Nguy6n gi6 tdi sin c6 dlnh duEc khdu hao theo phuong phap dudng thdng trong su6t thdi gian
h0u dqrng dU tinh c0a tirisdn.

Thoi gian kh5u hao udc tinh cho mOt s6 nhom tai sdn nhu sau:

+
+
+
+
+
4-5.

03

M6y moc thi6t bi

- 10 nim
03 nim

Phuong tiQn vAn tditruyrOn d6n
ThiCt bi, dqrng cqr qudn

li

Taisdn c6 elnn vO hinh

Nguy6n

'

25 nim

Nhi c&a, vQt ki6n trfc

tic ghi nhQn vi khiu

hao Uit AOng sin diu

Nguy6n t5c ghi nhdn b6t dQng

sin

ddu

02

*

06 nim

02

-

03 ndm

tu

tu

tu duEc ghi nhQn theo nguy6n gi6. Nguy6n gia Q51 dQng. sin dAu tu lir toan bO
hoic ttrong duong ti6n ma doanh nghiQp phdi b6 ra.hoic gi61ri hop I17 cia
ti6n
cdrc chi [fri nang
trao d6i nfiem cotuE" OAt OOng sin OAu tu tinh den thcvi di6m mua hoic
d6
khodn
dua"ra
cdc

ejt

OOng sdn d6u

11


pHAN Dt/oc pHAM 2-s
THUYET MINH eAo cAd rRl cnirun

cONG Ty

c0

rp. n0 cni

MINH

Cho nam tdichinh ket th0c vao ngdy 31 thang 12 nirm2012
Don v! tinh td DOng Viet Nam tru truong hop duoc ghi chu khac.

xay dqrng hinh thanh O6t OOng sdn ddu tu d6. Nguyen gia ctla bdt dong sdn dAu tu bao gom c6
c6rc chi phigiao dich lien quan trr,rc ti6p ban ddu.

.

Phuong phap khSu hao bAt dong s6n dAu tu

Adt Ogng sdn d6u tu ducyc kh5u hao theo phuong phap duong thdng.

Thoi gian khSu hao ucyc tlnh cho mot s6 nhom

+
+
4.6.

Nha crla,

vit

O5t AOng

s6n nhu sau:

25 ndm

ki6n tr0c

Quydn sfr dung ddt

Nguydn

.
.

48 ndm

tic ghi nhQn c6c khoiin diu tu tiri chinh

C6c khodn dAu tu vdo cOng ty lir3n doanh dugc ghi nhin theo gi5 g6c.

ngin hqn, dai han khdc duEc ghi nhin theo gia g6c.
Ghi nhQn chi phi phii tri vi dg phdng phii tri
. Chi phlphditrdduqcghi nhQn cdncw vioc6cthdngtinc6duEcvdothcyidi6mcu6indmvd

4.7.

Cdc khodn diiu tu

citc woc tinh dUa vao th6ng kO kinh nghiQm.

. Theo LuAt Bdo hi6m Xd hQi, COng ty vdr ciic nhdn vi6n phdi d6ng g6p viro qui Bdo hi6m thSt
nghiQp do Bdo hi6m X6 hQiViet Nam qudn lf. MOc d6ng b&i m6i ben duEc tlnh bdng 1% c0a
muc th5p hcrn gi0a luong co bdn crla nhin vi6n hoic 20 lAn muc luong t6i ttri6u chung duqc
Chlnh phti quy dinh trong tung thoiky.
4.8.

Ngu6n vlin ch0 so hiru

.

V6n dAu tu ch0 s& hiru duqc ghi nhan theo s6 v6n c6 dOng g6p c6 phin tinh theo m6nh
cia c6 phi6u cla ph6t hirnh.

.
,

gii
r

Th{ng du v6n c6 phAn lir s6 chOnh lQch giua mQnh 916r vdr gia phit hiinh c6 phi6u.

Nguydn

tic

trich lQp ciic quy

dr,/

,|,

trir tu lgi nhu?n sau thu6:

Qui dAu tu ph6t tri6n dugc trich vdit, le 5% loi nhudn sau
+ QuV du phong tdi chinh duqc trich v0i

thu*3.

ti le 5olo lEi nhu0n sau thu6 vdr khOng vuEt qudr

10% v6n diOu le.

+ Qug khen thudng duEc trich vditY le 15%
+ Qug phric lEi ducrc trich vcri

.

nhuin sau

thuO.

ti l0 5o/o lEi nhu6n sau thu6.

Ghi nhfn c6 tr?c theo nghi quy6t H6i d6ng qudn tri ngdy 14 th6ng 01 ndm2013:

chia c6 tuc ndm 2012 E 16% tr6n v6n di6u l0

4.9.

lcvi

Nguy0n

tic ghi nhfln

cia

ti

16

tqm

COng ty.

doanh thu

.

Doanh thu bin hdrng duEc x6c dlnh theo gi6 tri hop lf cria c6c khodn dd thu hodc s6 thu
dugc. Trong hdu h6t c6c truong hEp doanh thu duEc ghi nhQn khi chuyAn giao cho ngudi mua

phin l0n r0i ro vd lgi ich kinh tO g5n li6n vdi quyrSn sd h0u hdng h6a.

.

'
4.10.

Doanh thu vr3 cung c5p dlch vU tlugc ghi nhan khi k6t qud c0a giao dlch d6 duEc xdc dinh
mOt c6ch ddng tin cqy. Trucrng hgp giao dich vB cung cAp dlch vU li6n quan d5n nhi6u k!,thi
doanh thu duqc ghi nh?n trong k!, theo k6t qud ph6n c6ng viQc hoirn thdrnh vdo ngdry l6p b6ng
cdn d6i ke to6n c0a k!,d6.

Thuii ttru nhfp doanh nghiQp

tic

vd phuong phap ghi nhAn chi phi thuri thu nhap doanh nghiep (TNDN) hi€n
nhAp tinh thu6 vd thu6 sudt

'

Nguy6n

thurO

TNDN trong ndm hi6n hdnh;

frantr:

bni phi thu6 TNDN frlgn frann duqc xirc dinh tr,3n ccv sd thu

.

Nguy6n tic vir phucrng phap ghi nh6n chi phi thu6 TNDN hoin lai: chi phf thuO TNDN hoan
Iai ducyc x5c dlnh tr6n cthud va thue su6t thue TNDN du tinh sE dp d_ung cho ndm tiri sdn dugc thu h6i hay nq phdi trd
dugc thanh to5n, dua trOn c6c mrlc thu6 suSt 1va cdc luAt thu6) co hieu luc tai ngdy ket thfc

nim taichlnh

12

ii


pHAN Dt/oc pHAM 2-9 TP. HO
MINH eAo cAo ral culnH

cONG Ty

ruuvEr

co

cnl

MINH

Cho ndm tdri chinh fet tnUc vdo ngdy 3'1 thang 12 ndm2012
Don v! tinh la Dong Viet Nam tru truong hqp dugc ghi chl khdc.

.
,

Thu6 suAt tnu6 thu nhap doanh nghiep nitm 2012ld 25%.

Cac b5o cdo thu6 cia COng ty s6 chlu sr,? ki6m tra cOa co quan thue. Do vi,Oc drp dung luQt
vd c6c qui d!nh vO thuO O6l vOi nhi6u loai giao dich kh6c nhau c6 th6 dugc gidi thich theo- nhieu
c6ch kh6c nhau, d5n ddn s6 thu6 dugc trinh bdy tr6n bdro c6o tai chinh co thC bi thay O6i tfreo
quyet Olnfr cu6i cirng cia co quan thu6.

4.11.

C6ng cq tiichinh

.

Ghi nh4n ban

diu

Taisdn tdichinh
Tqi ngdy ghi nhqn ban dAu, tdri sdn tdri chfnh duqc ghi nhQn theo gia g6c cQng cdc chi phi giao
CO iien quan truc ti6p d6n vi€c mua s5m tdisdn tdi chinh d6.
Tdri sdn tdri chinh cOa C6ng ty bao gOm ti6n mit, ti6n grli ngSn han, c6c khoin phii thu khSch
hang vdr c6c khodn phdi thu khdc.
dich

COng no tdi chlnh

Tqi ngiy ghi nhQn ban diu, cOng nq tai chinh duqc ghi nhdn theo gid g6c tri di c6c chi phi giao
dich c6 li6n quan truc ti6p d6n viec phdt hdnh c6ng ng tii chinh il6C6ng ng tai chinh cia COng ty bao gOm c5c khodn phrii trd ngucri b6n vd phdi tri khdc, cdc
khodn ncv vi ciic khodn vaY.

.

Ddnh gi6 lqisau lAn ghi nh?n ban

diu

Hi€n tAi, chua c6 quy dinh v6 d6nh gia lai cOng cql tai chinh sau ghi nhan ban ddu.

5.
5.1.

Th6ng tin b6 sung cho c6c khoin mr;c trinh biy tr6n bing cin Aiii
Tidn

vi cic khoin

t
\

toan

.\

tucrng ttucrng tiiin

nim
311.455.400

Diu nim

cu6i

_':
lren

mat

74.234.000

Tien grli ngin hirng

3.654.363.697 2.629.736.489

Cdc khodn tuong ducrng ti6n

7.000.000.000

-:I ong cgng

10.965.819.097

13.000.000.000
15.703.970.489

C6c khodn tuong ducrng ti6n ld khodn ti6n grlico k!,hqn 1 thdng voi l5i suSt g%/nem.

5.2.

Cic khoiin phiithu ngin

hqn

cu6i nim

Diu nim

28.359.353.639

27.903.697.463

Trd trudc cho ngucri b6n

921.707.352

1.065.103.201

C5c khodn phdi thu kh6c

429.650.886

1.002.614.330

Phdi thu kh6ch hdng

CQng c6c khodn
Dr,r phong

Gi6

phii thu ngin

h4n

phiithu kh6 ddi

tr!thuin ctia c6c khoin phiithu

29.710.711.877

29.971.414.994

(467.438.192)
29.243.273.685

29,971.414.994

13

,l
iI

il

,

t

!r


c0 pHAN Dt/cyc pHAM

2-s rp. Ho cHi MINH
rHuvEr MINH eAo cAd rRl cHirvn
cONG Ty

Cho ndm taichinh tet tfruc vdo ngdy 31 thdng 12 nitm2012
Don vi tinh la Dong Viet Nam tru truong hgp duoc ghi chu khac.

5.3.

Hdng tdn kho

nem
Ddu ndm
16.536.697.193 18.952.973.627
4.10s.134.311 .7s4.021.627
17.098.938.510 6.411.082.272
29.330.614
37.740.770.014 29.153.408.140
(323.172.620) (209.658.317)
37.417.597.394 28.943.749.823
cu6i

Nguyen liOu, vat li€u

chi phi sdn xu5t, kinh doanh dd dang

3

ph6m
Hang hoa
Thdnh

CQng gi5 giSc

hing t6n kho

Du phong gi6m giri hiing t6n kho
Giri

5.4.

trithuin c6 thti thr.rc

hiQn

Ting, giim tdrisin cri dlnh hiru hinh
DW: ngirn d6ng
Khodn

muc

Nhir

cira

m6c Phucrng
bi tiQn vqn tii
truy6n din

M6y
thiet

b!,
quin lf

Thiet

T6ng cOng

dqrng cLl

.

Nguy6n gi6

ndm
Mua trong ndm

40.376.745 40.379.987 4.373.399 5.504.080 90.634.211

s6 du diu

ChuyrSn sang bAt dQng

dAu

tu

183.202 5.348.470 1.756.268 82.025

sin

(3.015.588)

-

7.369.965

(3.015.588)

(1.136.349) (34.685) (1.171.094)
b6n
56 ow cuiii nam
3?s44ss9 4r?2a,4s? 4^9933{8 sssr.c2o 93f1?s54 /;
I
Giri trlhao mdn lliy kii
56 du ddu nim
12.293.645 31.394.064 3.669.760 5.093.645 52.451.114
',
KhAu hao trong nim
1.5g1.021 3.400.768 653.41 I
268.235 5.913.435 'l---\.
Chuy6n sang b5t dQng sdn (2.112.377)
- (2.112.3TT) '\Thanh

lf, nhucrng

..1-,

..

]

,

..,,.,

d6u tu

b6n
So Au cuiii nam

Thanh lf, nhuong

(1.116.552) (34.685)
lnl?LzSg ni764.sn 3j06"619 ss2?Jgs

(1.151.237\

5sJ00s35

iI

Gi6 tri cdn lqi

I

. .: nim

ar ngay oau

Tqr ngay cuot

nam

Gi5 tri cdn lai cu6i nam c0a

28.083.100 8.985.923 703.639 410.435 38.183.097
2n7tZO7O 10.933^625 1.7S6^699 224.225 3&216^et9

l-

tii sin dd dnng th6 chip cho c5c khodn vay lA 25.772.070.373 t

dOng- xem th6m mUc 5.9 vd 5.15
Nguy6n gi5 c0a

tii sin

al6 khSu hao h6t nhung v5n con srl dung ld 31.770.494.331

d6ng.

T
I

(

phan fi6p theo d trang 15)
t-I

t.

14


cONG Ty cO pHAN Dupclc pHAM 2-erp. HO cui MINH
THUYET MINH eAo cAci rnl cniruH
Cho ndm tai chinh fet tfruc vao ngay 31 thang 12 nitm2012
Don v! tinh ta Dong ViQt Nam tru tructng hop duoc ghi ch0 khdc.

tiisin
Khodn muc
Ting, giim

c6 dlnh vo hinh
Quy6n sr? dun.g

Phan m6m m6y

dat

vitlnh

T6ng cong

Nguy6n gi6
56 ou d6u ndm

4.589.050.091

679.666.760

5.268.716.851

4.589.050.091

679.666.760

5.268.716.851

Chuy6n sang b5t dQng sdn d6u tu

s6 aw cui5i nem
Gi6

tri hao mdn liiy

kC

56 ou ddu n6m

542.635.340

542.635.340

KhAu hao trong n5m

137.O31.420

137.031.420

679.666.760

679.666.760

137.031.420

4.726.081.511

SO Ou cui5i nam

Giii tr! cdn lqi
I

. .:

ar ngay oau nam

Tqi ngdy cu6i nem

4.589.050.091

4.589.050.09{

4.589.050.091

Nguy6n gi5 cOa tiii s6n dd kh6u hao h6t nhung v5n cdn sr) dqng la 679.666.760 tl6ng

Chi phi xiy dr3ng co bin d& dang

cu5i nim

Diu nim

34.046.364

34.046.364

4.766.568.979

39.556.000

DU dn 90 H0ng Vuong

S&a kho Lyi Thuong Kiet

1.414.513.971

Mdy d6ng nang
Mdy trQn

sirOu

2.788.759.844

t6c, mdy s6y tAng s6i

7.589.375.187

T6ng cQng

5.7.

1.488.116.335

Ting, giim b5t dQng sin diu tu
Khoin muc
Nguy6n

Quy6n stl dung

d6t

Nhe

+I
r ong

!,

c9ng

gii

56 ou diu ndm
Tdi sdn c6 Oinn hiru hinh chuy6n
sang

sii au cui5i nem

20.592.972.908 20.372.309.270
3.015.587.800

40.965.282.178
3.015.587.800

20.592.972.908 20.372.309.270 43.980.869.978

Gi6 tr! hao mdn l0y k6

56 ou dAu nim

Ting trong nim
s6 au cui5i nem

432.452.436 8.656.896.890
432.452.436 2.797"859.791

9.089.349.326
3.230.312.227

864.904.872 11.454.756.681 12.3{9.66{.553

Gii tr!cdn l4i

I

.

-l
ar ngay oau nam

T4i ngiy cu6i nem

20.160.520.472 11.715.412.380 31.875.932.852
19.728.068.036 11.933.140.389 31.661.208.425

Nguyen giA c0a tdri sin dd khAu hao h6t nhung v3n con sr? dqng la 3.989.'123.482 d6ng

15


cONG TY CO PHAN D[/OC PHAM 2.9 TP. HO CHi MINH
cHirun
THUYET MINH eAo cAo

rll

Cho ndm tdichinh fet tfruc vdo ngdy 31 thang 12 nitm2012
Don v! tf nh td DOng Vi€t Nam tru truong hgp duoc ghi chu khdc.

5.8.

Oau tu tdi chinh ddi han

cu5i nam
-l
Dau
tu vao cOng ty li6n doanh

DAu tu diii han kh6c

Cong gi6 gric
Dr,r phong

Gi6 tr!

cic khoin diu tu ddi hqn

Ddu

nim

14 100.000.000

6 179 218 579

90.000.000

90.000.000

14.190.000.000

6.269.218.579

14.190.000.000

6.269.218.579

giim gia dAu tu diri han

thuin cria diu tw tii chfnh dii

h4n

DAu tu vdo cong ty li6n doanh bao g6m:

nem

Diu nim

G6p v6n bing tai sdn c6 dinh

4.200.000.000

4.200.000.000

Gop v6n bing ti6n

1.000.000.000

1.000.000.000

CAn tru cOng nq

8.900.000.000

979.218.579

14.100.000.000

6.179.218.579

cuiii

cQng

I
I
I

li

khodn ilSu tu viro Cty TNHH DAu Tu Nam Thi6n Ph5t theo hqp
Oang hqp tai OE, t" vir kinh doanh khu phuc hqp tai 136 Ly Chinh Thing voi C6ng ty TNHH
XD- TM -DV G.B. Theo hEp cl6ng, COng ty Duqc PhAm 2t9 g6p 4Oo/o v6n di6u lQ, trong tlo, gop
v6n bing tii sin c6 dinh ta cong irlnn fien truc tren 05t tal 136 Lli Chfnh Thing voi gi6 tri do hai
D6u tu vdo c6ng ty li6n doanh

b6n gOp-v6n ddnh gid la 4.200.000.000 d6ng.
,l

dii han kh6c lir tldu tu c6 phi6u cic
Vay ngin h6n

DAu tu

5.9.

cOng ty.

Vay ngin hdng

'-ri:

Gu6i nim

Diu nim

21.200.581.797

14.149.668.056

Vay tl6ituEng kh5c

2.802.400.000

1.634.000.000

Nq ddi han d6n han trd - Xem th6m mUc 5.15

1.320.000.000

1.320.000,000

25.322.981.797

17.103.668.0s6

-:! ong c9ng

Thuti

vi cic khoin phii nQp nhi nu0c
cui5i nam

Thu6 gi5 tr! gia

tnu6 thu nhfp doanh nghiQP
ThuO thu nhqp c6 nhdn
-.1
I ren

.,

-:.
tnue^ oat

T6ng cQng

5.11. Phii tri

DAu

nim

157.198.213

ting
3.292.656.328

2.009.745.719

111.911.570

15.187.118

fi
li'i- il
\-

i'I .. -rri{'tl
I

T-

I
I

558.096.000
3.962.653.898

l

1

C5c khoin vay ngdn hdrng ducrc thC chSp bdng tai sdn c6 ctinh tqa lac tai 299122 Lf Thuong
Kiet. Cac kho6n uiy nay cltriu tai su6ttu ity"nim. Muc dich vay li d6 b6 sung v6n luu dQng Xem th6m muc 5.4.
C6c khoin vay 66ituEng kh6c chiu lsisu6t 11o/olndm,kh6ng c6 ddm bdo bing tAi sdn.

5.10.

I

t

2.182.131.050

ngw&i lao dQng

Ld khoin trich lap quy drJ phdng ti,3n lucrng ph6itrd cho nguoi lao dQng
l
I

i
'16

t-


cONG Ty co pHAN Dr.,poc pHAM 2-9Tp. uo
THUYET MINH eAo cAd rar criruH

cni

MINH

Cho ndm tdichinh tet tnuc vao ngay 31 thang 12 nitm2012
Don vi tinh ta Dong Vi6t Nam tru truong hop duoc ghi chl khac

5.12.

C6c

khoin phii trd, phii nop ngin han kh6c
cu5i nam

Odu ndm

c6 tuc phii tri

2.739.974.658

5.044.6'18 703

Chi phitrich trucyc

2.973.741.834

1 604 314.287

50.782.423

53.728.922

412.630.779

95 165.086

6.177.129.694

6.797.826.998

Ndm nay

Nim trucvc

56 ou dau ndm

4.012.272.504

3.917.275.332

Trich lqp Qu! khen thudng, phtic loi

3.430.834.244

3.360.156 703

857.708.561

840.039.176

Tdi sdn thua chcr x&

117

C6c khodn phdi trd, phdi n6p khdc
_Z
I

5.13.

ong c9ng

Qu! khen thw&ng, phtic loi

Trich l6p thu lao hOid6ng qudn tri

7.230.000

2.100.000

(4.303.995 665)

(4.107.298.707)

4.004.049.644

4.012.272.504

Tdng khdc
St} dUng trong nim

sti uu cu5i nam

5.14. Phiitri dii han khic
Nim nay
Nhan gop v6n thuc hi6n du 5n

tru6c

1.s00.000.000

1.500.000.000

742.696.320

710.309.400

20.000.000

NhQn kyi

qu! thu6 mdt bing

Nhqn kli

qu! gia c6ng

55.000.000

au cutii nAm

2.297.696.320

SO

Ndm

2.230.309.400

Nhdn g6p v6n thuc hiOn du an ldr kho6n tien nhin c0a C6ng ty TNHH XD- TM- DV G.B d6 g6p
vio COng ty TNHH Ddu tu Nam Thi6n Ph6t theo Hop dOng hop t6c kinh doanh.

v6n

5.15.

Vay

vi nq dii

h4n

\
:7

Vay ngdn hing
NE diri han kh6c

T6ng c6ng

cutiinim

DAu

3.493.183.678
3.960.880.023

2.681.175.251

7.454.063.701

7.962.055.274

nim

5.280.880.023

Ciic khodn vay ngAn hing duoc thd chAp bing quy6n srl dqng 05t tai nhi m5y Quan 2. C6c
khodn vay ndy chiu l6i su6t

,'

tu

14.So/otndm

-

Xem th6m mqrc 5.4.

Ng dai han khdc ld khoin ncr COng ty TNHH XD- TM- DV G.B vO chi phlxAy dt"rng COng trinh 7880 CMT8, trong do, nE dai han den han trd trong ndm zOQ h 1.320 trieu tl6ng - Xem th6m muc
5.9. Khodn ng niry s6 duEc cAn tru vdi tir3n cho thud nhd hdng ndm tai dia chi 7B-S0 CMTB.

fhAn

ti6p theo d trang

1B)

17


cOrtc ry c6 pHAr.r Duqc pHAwI z-s rp. Ho cHi MINH
rHuyEr MINH aAo cAci rRl cHirun
Cho ndm tai chinh k6t thr.tc vao ngay 31 thang 12 ndm 2012
Don v!tinh ld Dong Viet Nam tru truong hqp-duqc ghich7 khac.

5.16.

Vtin chri sd hiru

5.'16.1. Bii-ln aQng

cia V6n chri s& hiru
diu

Thdno

tu cia
ch0 sd

du v6n

Qu! dAu
tu ph5t

c6 phan

tri6n

V6n

Quy
DPTC

OW: trieu dong
Lqi
c0ng
nhu6n

chua
phAn

hCru

ph6i

Sii ou diu
Lcyi nhuQn
r

nifi

trw&c

55.500

17.381

20.204

trong nim trudc

flcn quy

1.680

Trich lQp Qu! khen thu&ng,
ph0c loi

4.374
B4O
_

Chia c6 tt?c
Gidm kh6c

Sii au diu nim nay

55.500

17.381

21.884

5.214

qui

858

335

ph0c loi

(3.360)

(8.325)

(8.325)

(840)

(840)

6.391

17.537

(1.1e3)
(3.431)

Diu nim

nudc

16.095.000.000

16.095.000.000

clacilcd6i tuEng kh6c

39.405.000.000

39.405.000.000

55.500.000.000

55.500.000.000

55.500

17.381

22.742

l

106.370

diu tu chri s& hilu

VOn gop c0a NhA

-:I ong cgng

5.16.4.

(3.360)

Cuiii nim

Au cu5i nem nay

5.16.2. Chi ti6t viin

.
.
'

(2.520)

5.550

Gi6m kh6c

5.16.3. G6

16.764

(8.880) (8.880)
(B5B) (858)

9.566 110.738

Chia c6 toc

V6n g6p

16.764

(3.431)

Trich lQp Qui khen thudng,

Si5

102.131

17.537

Loinhuqn trong nim
Trich

4.672

phin

t-

56 lugng c6 ph6n ddng
56 luEng c6 ph6n

di

kyi ph6t hdnh

b6n ra

SS lugng c6 phAn dang luu hanh

Nim nay

Nim tru&c

5.550.000

5.550.000

5.550.000

5.550.000

5.s50.000

5.550.000

Nim nay

Nim trw6c

17.536.768.711

16.763.881.989

5.550.000

5.550.000

Liico bin tr6n c6 phin
Ldi sau thu6 c0a c6 OOng c0a COng ty

56 c6 phdn luu hinh binh quin trong k!'

T
T

T
i

Lii co bin tr6n c6 phin

(EPS)

3.160

3.021

18


cOtrc ry co eHAN Dl.rgc eHAM z-srp. no cHi
THUYET MINH aAo cAo rar cnitrH

MINH

Cho ndm tdi chinh tet tnuc vdo ngdy 31 thdng 12 ndm2012
Don vl tinh ta DOng Vi€t Nam tru truong hgp duqc ghi chl khdc.

5.16.5. Phdn ph6i loi nhudn

Nim nay
Lgi nhuin chua ph6n ph6i d6u nam

6.390.472.404

16.763.881.989

Trich lap Qui dAu tu phSt tri6n

(857.708.561)

(1.680.078.351)

Trich lQp QuV dU phong tdtichinh

(335.262.122)

(840.03e.176)

(2.573.125.683)

(2.520.117.527)

Chia c6 t&c

Thu lao hQid6ng qudn tr!

Lqi nhufn chua phin phtiicuiii nam

(857.708.561)

(840.03e.176)

(8.880.000.000)

(8.325.000.000)

(857.708.561)

(840.03e.176)

9.565.727.627

6.390.472.404

Th6ng tin b6 sung cho c6c khoin mqc trinh biy trong bio cio k6t quri kinh doanh
Doanh thu

bin hirng vi cung cdp dlch vg
Nim nay

Doanh thu

bin hang sin

Doanh thu bdn

140.687.090.635

xuAt

Doanh thu cung cdp dich

vr,r

hing h6a
diu tu

135.456.952.986

121.094.280

105.633.686

395.374.387

4.511.577.f,81

3.754.529.542

(2.599.850.562)

Chi6t kh6u thucrng mqi

Nim trudc

7.443.000

gia cOng

Doanh thu kinh doanh UAt Ogng sdn

(1.127.027 .BB3)

(100.370.4e8)

Gidm gi5 hdng b6n

(417.817.596)

(231.e20.624)

142.294.O76.844

138.268.632.190

Nim nay

Nim tru6c

100.530.846

374.857.850

Gi6 v6n c0a thdnh phAm

82.524.O20.174

91.429.633.024

Gid v6n dich vu gia c6ng

6.702.600

52.047.891

3.332.091.597

1.489.839.085

Hdng b6n b! trd lai

Doanh thu thuin
Gi6 v5n

hing b6n

Gid v6n cOa hdng h6a

Chi phi kinh doanh ndt

OOng sdn dAu

Hao hut m5t mat hdng t6n kho
DU phong gidm gi6

hing

tOn kho

T6ng cQng
6.3.

4.671.903.821

17.536.768.711

Trich l?p Qui ph0c loi

6.2.

trudc

Lgi nhuan sau thu6 trong ndm

Trlch lQp Qu! khen thudng

6.
6.1.

Ndm

Doanh thu hoqt tlQng

tii

tu

(45.415.288)

(414.233.004) -

13.514.303

(92.324.269)

86.031.444.232

92.839.820.577

1

chinh

Nim nay

' -.,.:
Lar
uen

Nim

trufc

1.418.319.183

2.399.402.769

C6 t*c, lgi nhuin duEc chia

29.700.000

13.200.000

fn5u thanh todn

30.066.861

38.634.678

1.478.086.044

2.451.237.447

CniOt

gLPl

-:I ong cong

19

\


I

i,

ry cO pHAn Dt/CIc pHAwI 2-s rp, Ho cHi MINH
lHuyer MINH eAo cAo rnl cHinu

ft

tho ndm tdichinh fet tnUc vdo ngdy 31 th6ng 12 ndm2O12
Don vi tinh la DOng Vi)t Nam tru truong hop duoc ghi chl khac.

cOruc

6.4.

Chi phi hoat dQng

tii

chinh

nay
3.056.583.255
174.198.503
3.230.781.758
Nim

Chi phi lSivay
Cnlet tnSu thanh todn
-tI Ong

6.5.

cong

Ndm

trw6c

4.019.360.955
8s.892 417

4.105.253.372

Chi phi b6n hing

nay
Nim tru6c
5.506.828.429 3.938.970.823
234.116.701 143.756.752
413.981.543 389.666.486
788.374.200 712.258.668
10.813.530.891 6.704.266.636
17 .7 56.831 .764
1 .888.91 9.365
Nim

Chiphi nhAn

viOn

Chi phi vqt tigu, dO dr)rng
Khdu hao tdisiin c6 Oinn

Chiphidich

vU mua ngodri

Chi phi bing ti6n khdc

-:I ong cong
6.6.

Chi phi quin

1

li
nay
Nim tru&c
6.241.729.996 6.891.998.769
307.438.165
79.356.066 ,."i:844.327.597 448.053.427 i
,1.444.432.055 '_
3.053 843.320
462.438.192

83.232.475
'i
2.814.888.648 1.785.540.603
Nim

Chi phf nhan vi€n qudn

l1i

Chi phivAt liOu, d0 dirng

vin

phong

Oinn
Chi phi dich vu mua ngodi
KhAu hao tAi sdn c6

Du phong c6c khodn phii thu kh6

Chiphi bing ti6n

atdi

khSc

13.735.665.918

TOng cQng

6.7.

10.733.113.405

Chi phi thuii thu nhip doanh nghiQp hiQn hinh

Nim
LEi nhu6n kd toAn trwdc thu6 trong
C0ng cdc khodn di6u chinh

Nim trudc

23.446.827.547

nim

21.310.529.231

3.357.812.050

ting

(1.604.314.287)

Tru c6c khodn iti6u chinh gidm
Thu nh6p tinh thu6 tu hoqt d6ng kinh doanh

chinh

25.170.625.310

1.631.351.404

(2.186.900.477)

(29.700.000)

Tru thu nhQp kh6ng chiu thu6

Thu nhQp tinh thud chiu

nay

(13.200.000)

ZO.T41.7BO.1SB

thu| 20%

Thu nhQp tinh thu6 chlu thu6 25%

Thue TNDN chiu thue suAtZO%

2.702.797.283

Thue TNDN chiu thu6 sudtZSW

6.292.656.328 1.806.948.436
6.292.656.328 4.5Og.Z4S.t1g

Chi phi thuiS TNDN phii nQp trong

nim

Ciic khodn di6u chinh ting, gidm thu nhQp chiu thu6 chri y6u ldr cac khoin mqc theo qui dinh c0a
Luat thu6 TNDN kh6ng duqc xem la chi phi duEc tru khitinh thue.

20


pHAN D[,roc pHAM z-srp. Ho
MINH sAo cAo rar cnfr.rH

cONG Ty

rHuvEr

co

cni

MINH

Cho ndm tdri chinh tet tnuc vdo ngay 31 thdng 12 nitm2012
Don vi tinh ta Dong Vi€t Nam tru truong hqp dugc ghi ch1 khdc.

thu nhf p doanh nghiGp hoin lqi
Tai sdn thue TNDN hoin lai, thue TNDN hoin lai phdi tri cia Cong ty vd nhirng bien dong trong
ThuO

6.8.

ndm va ndm trucvc duqc trinh bdy nhu sau:'
Chi phitrich

Dy phong

-tr

ong cong

trucvc

S6 au d3u ndm trucvc
Hach todn la chi phi (thu nhQp)trong
k6t qud kinh doanh ndm truoc
S6 Ou dAu

(437.980.0e5)

36.901.523

36.901.523

(401.078.572)

(401.078.572)

Hach to6n ld chi phl (thu nhqp) trong

k6t qud kinh doanh ndm nay

(342.35;6.887)

(40.240.605)

(382.597.492)

cu5i nem nay

(743.435.459)

(40.240.605)

(783.676.064)

SO Utp

6.9.

nim nay

(437.e80.095)

Chi phi sdn xu6t kinh doanh theo yiSu t6

Nim nay
Chi phl nguydn li6u,

vit

lieu

Chi phi nhAn cOng
Chi phi khSu hao tdi s6n c6

Olnn

Chi phidich vu mua ngodi
Chi phi khrlc bing ti6n
Chi phi mua ngoii hiing h6a
Dr=r

phong hing tdn kho

Dr,r phong nE

Thu nhQp c0a Ban T6ng Gi6m d6c

.

29.941.645.335

22.831.639.718

7.168.401.841

7.122.168.359

9.212.O91.178

4.007.183.333

17.195.331.526

12.189.540.562

100.530.846

374.857.850

13.514.303

(e2.324.269)

{28.556.910.836

Thi lao HQi cf6ng quin tr! vi Thu nhfp ctia Ban T6ng

C6ng cg

59.902.863.087

467.438.192

phdithu

Th0 lao HOid6ng qudn tri

8.

64.357.957.615

1

-:I ong cgng

7.

Nim tru&c

106.335.928.640

Gi6m cllic:

Nim nay

Nim truoc

524.500.000

467.500.000

1.212.209.410

977.339.796

tiichinh

Qudn

l1i

rtli ro v6n

nhim ddm bdo ring C6ng ty c6 th6 vwa hoAt dOng li6n tuc vua t6i da
c6
eong
thong qua t6i uu h6a s6 du ngu6n v6n vd c6ng nq.
noa Ieiich cia-cdc
COng ty qudn l1i ngu6n v6n

C5u trric v6n cfia C6ng ty g6m c6 c6c khoin ng thuAn,.phAn v6n thuOc s& hitu cria cdc c6 ttOng
(bao g6m v6n gop, cac qiry Orr tr0 vd lqi nhuin sau thu6 chua phdn ph6i).

.

C6c chinh sdch kC toen chtl y6u

Chi tiet cdc chinh s6ch kO to6n cho y6u vd c6c phuong phap ke to6n mi C6ng ty drp dung 061 vOj
tung loqi tdri sdn tii chinh, cdng nq tdi chinh vi c6ng cU vOn duoc trinh bay tqi Thuydt minh s6
4.11

(

phen fi6p theo d trang 22)

21

cONG Ty co pHAN Dt/oc pHAM 2-srp. Ho
tHuvEr MINH eAo cAd rRl cH[r.rH

cni

MINH

Cho nam tai chinh ket thuc vdo ngay 31 thang 12 nitm 2012
Don v! tinh ld Dong Viet Nam tru truong hop duoc ghi chu khac

.

Cac loai cong cu tdi chinh
Gi6

trighis6

31t12t2012

01t01t2012

Tdisin tdi chinh
Ti6n va c6c khoiin tucrng ducrng tien

10.965.819.097

15.703.970.489

Phii thu kh5ch hang

28.359.353.639

27.903.697.463

tu dai han

14.190.000.000

6.269.218.579

44.654.543

44.654.543

53.559.827.279

49.921.541.074

27.496.165.475

18.464.843.307

Phaika ngucri bdn

8.949.110.462

7.874.243.782

Ng ngin han vd ddri han

5.280.880.023

6.600.880.023

tiii chlnh kh6c
Chi phitrlch trudc

2.297.696.320

2,230.309.400

2 973.741.834

1.604.314.287

46.997.594.114

36.774.590.799

DAu

Tdisin

tdi chlnh kh6c

-tr ong

cgng

C6ng ncr tii chinh

C5c khoin vay

COng ng

-:r ong cong
COng ty chua ddrnh gi6 gi6 tr! hqp

lf cia

tdri

sdn tiri chinh vd c6ng

ncy

tiri chinh tpi ngay fet tnUc

ni6n dQ k6 toan do Th6ng tu 210/2009/TT-BTC ngiry 06 th6ng 11 ndm 2009 (ThOng tu 210) c0ng
nhu cdc quy dlnh hi€n hdrnh chua c6 nhOng hucrng d5n cu th6 v6 vi6c xdc dinh gia tri hcrp lf ctia
cdc tdri sdn tai chinh vi c6ng nE tai chinh. Th6ng tu 210 y6u cAu 6p dUng ChuSn muc bdro c6o
tiri chinh Qu6c t6 vO viQc trinh biry b6o c6o tii chlnh vd thuy6t minh th6ng tin d6i v0i c6ng cu tai
chinh nhung kh6ng dua ra hudng din tucrng ducrng cho vi6c d6nh gi6 vir ghi nhdn c6ng cu tiii
chinh bao gdm c6 5p dung gi6 ki hop lf, nhim phir hqp vcri ChuAn muc b6o c6o tdri chinh Qu6c

i:'.i

1

:tT

te.

'

I

MUC

ti6u qudn

li rii

ro tdi chinh

Rrji ro tdri chinh bao gdm rii ro th! truong (r0i ro l6i su6t vd r0i ro vB gi5), r0i ro tin dr;ng, rii ro
thanh kho6n va rtii ro l6i suSt crla dong ti6n. COng ty chua thqrc hi6n c6c biQn ph5p phdng ngua
cdc r0i ro ndy do thi6u thitruong mua cdc c6ng cq tii chinh ndy.

.

I

--t-

Rrji ro thitrucrng

I

Hoqt dQng kinh doanh c0a COng ty s6 chO y6u chlu r0i ro khi c6 sr.r thay tl6i vC ty gia h6i dodi
ldi sudt.

vi
I

COng ty chua thr,rc hiQn c6c biQn ph6p phdng ngua r0i ro

niy do thi6u thi trucrng mua cdc cOng

i
I

cu tdichinh.
Qudn l'i rhi ro tdi sudt
COng ty chiu r0i ro trgng y6u vE lii su6t ph5t sinh tu c6c khodn vay chlu l6i suSt dd duEc k)7 k6t.
COng ty chlu r0i ro lii suSt khi vay v6n voi lii su6t thi n6i vi lii sudt c6 O!nn. R0i ro niy dugc
COng ty qudn lf bing c6ch duy tri mOt
le hEp lli gi0a cdc khodn vay vdi l5i suAt c6 dinn vd cdc
khodn vay vdi lai suSt thi n6i.

ti

:

r
I
I

.-

Kut ro ve gE

C6ng ty chiu r0i ro vO gi6 cOa cOng cU v6n ph6t sinh tu c5c khodn d6u tu vdo cong cu v6n. C6c
khodn dAu tu vdo c6ng cu v6n duqc nim gifr kh6ng phdi cho mqc dich kinh doanh md cho muc
dich chi6n lucvc lAu ddri. COng ty khong co 17 dinh b6n cdc khodn dAu tu ndy.

22

l-


cOnc ry c6 pnAn Duoc pHAru z-srp. uo cHi MINH

THUYET MINH eAo cAci rRl cnirvn

Cho ndm taichinh tet tnUc vao ngay 31 thang 12 nhm2012
Don vi tinh la Eong ViOt Nam tru truong hqp duqc ghi chti kh6c.

,

Rrli ro tln dung

Rii ro.tin dqng

xdy ra khi mot kh5ch hang hoic O6i tac khong dap ung duoc cdc nghia vu trong

hcrp d6ng d5n dencact6n thdttdrichinh Jtlo COng ty. COng ty"co chinh sdrch tin dung phu hgp va

thucrng xuy6n theo.d6i tinh hinh d6 denh gi6.xem C6ng ty co chiu r0i ro tin dung nay khbng.
Cong ty kh6ng co. b6t ky rii ro tin dqng trong y6u nao vcvi ctic kh6ch hang ho{c O6i iac bdi vi cjc
khodn phdi thu d6n tu mot s6 luEng lcvn khach hirng hoat dong trong nhi6u nganh khdc nhau va
phan b6 d c5c khu vuc dia lf khac nhau.

,

Qudn

li

r0i ro thanh khodn

Muc dfch qudn lli r0i ro thanh khoiin nhim ddm bdo d0 ngu6n v6n d6 ddp ung c6c nghla vu tdi
chinh hi6n tai vd trong tuong lai. Tinh thanh khodn c0ng duEc C6ng ty qudn lyi nhdm ddm b6o
ring mr?c chdnh l6ch cao hcm giira c6ng no d6n han _va tai sAn d6n na"n tiong fg, Ouqc duy tri d
mt?c c6 th6 duEc ki6m sodt md COng ty tin ring c6 th6 tao ra mOt kh.odn v6n iuong ung trong k!'
Cf6. Chinh sSch c0a COng ty la theo d6ithuong xuyen c6c y6u ciu vO thanh khodn hien tqivddu
ki6n trong tucrng lai nhdm ddm bdo rdng C6ng ty duy tri dri ngu6n ti6n tu ti6n mqt, c6c khoin
vay vA v6n md cdc chtj sd hiru cam k6i gOp nnem Oap ung cdc yeu c6u v6 tinh thanh khodn
trong ngan hgn vd ddi han hon.

Bdng du0i dAy trinh biy chi ti6t c6c m0c ddo han cdn lai theo hop d6ng O6i vOi c6ng no tdri
chinh phi ph5i sinh vir thoi han thanh.to6n nhu di dugc th6a thu6n. Bing dudi d6y dubc trinh
biy dua trOn dong ti6n chua cni6t kh6u c0a cOng ng tdri chinh tlnh theo ngdy d6o han som nh5t
ma Cdng ty phriitr6. Bing ducri ddy trinh biry dong ti6n c0a cdc khodn g6t va ti6n l6i. Ngay ddo
hEn theo hop d6ng duEc dr,ra trOn ngiry sdm nhSt mi C6ng ty phditrd.
31t12t2012

Tu 1- 5 nim

24.002.981.797 3.493.183.678

C6c khodn vay

Phaitra ngudi

Duoi 1 nim

bAn

No ngdn han vd ddi hqn

8.949.110.462

ong

27.496.165.475
8.949.110.462

1.320.000.000

C6ng no tdichinh kh6c

Chi phitrich tru0c

-tr

2.973.741.834

3.960.880.023

5.280.880.023

2.297.696.320

2.297.696.320

-

2.973.741.834

.+
-.

:d,

,
01t01t2012

C6c khodn vay

Duoi 1 nim

Tu 1- 5 nim

15.783.668.056

Phaitra ngucri b6n

7.874.243.782

Ng ngSn han vd dii han

1.320.000.000

ong

18.464.843.307

7.874.243.782

C0ng ng tdichinh kh6c
Chi phi trich trucyc

2.681.175.251

-tr

1.604.314.287

s.280.880.023

6.600.880.023

2.230.309.400

2.230.309.400
1.604.314.287

Ban T6ng Gidm cl6c ddnh gi5 muc tQp trung. r0i ro thanh khodn li th6p. Ban T6ng Gi6m d6c tin
tudng ring COng ty c6 thd fao ra d0 nguon tiAir O6 ddp r?ng c6c nghia vu tdrichinh-fni OCn nan.
Bdng sau

diy trinh bdry chi tiet mOc

d6o- han cho

tii

sAn

tii

chinh phi phdi sinh. Bdng ndy duqc

lQp trOn ccv s& mrlc d6o han theo hgp d6ng chua chi6t kh6u c0a tdri sin tdri chinh gOm lai tu c6c
sin d6, n6u co. ViQc hinh bdry thOng tin sdn tiii chinh phi phSi sinh ld can tniet O6 friSu
duEc vi€c qudn l1i rrji ro thanh khodn cia COng ty vi tinh thanh khodn dugc quin l1i tren co s&

tii

tii

c6ng nq vd tirisdn thudn.

23

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