Báo cáo tài chính công ty mẹ quý 4 năm 2014 - Công ty cổ phần Giống cây trồng Trung ương

CONG TY

co PHAN GIONG CAY TRONG TRUNG UONG

sA 1 Luong Dinh Clla -Phirong Mai -BAng Ba-Hil NQi

ISO 9001: 2008

BAo cAo TAl CHINH
Tai ngay 31 thang 12 nam 2014

Ha NQi T1- 2015


CONG TY CP GIONG

CAY TRONG

TW

Di~ chi : S6 I Luang Dinb Cua, Phuong Mai, D6ng Da,

Ha NQi

BANG CAN DOl

KE ToAN

Ngay 31 thang 12 nam 2014
Dan vi' VND
TAl SAN

A. TAl sAN NGAN H4N
I.Ti~n va cac khoan tuong dirong ti~n
I. Ti~n
2. Cac khoan nrong duong ti~n
II. Cac khoan d§u ttr tai ehinh ng~n han
I. D~u nr ngan han
2. DIJ phong giam gia d~u nr ngiin han
ill. Cac khoan phai thu ng~n han
I. Phai thu cua khach hang
2. Tra tnroc eho nguoi ban
3. Cac khoan phai thu khac
4. Du phong phai thu ngiin han kh6 doi
IV. Hang t6n kho
I. Hang t6n kho
2. DIJ phong giarn gia hang t6n kho
V. Tai san ng~n han khac
I. Chi phi tra truce ngan han
2. Thu~ GTGT duoc khau tnr
3. Thue va cac khoan khac phai thu Nha ruroc
4. Ta] san ngin han khac
B. TAl sAN nAI H~N
I. Cac khoan phai thu dai h~n
II. Tai san cd djnh
I. TSCD hfru hlnh
- Nguyen gia
- Gia tri hao mon IGyk~
3. TSCD vo hlnh
t- Nguyen gia
- Gia tri hao mon IGyk~
4. Chi phi xay dlJng CCY ban do dang

In.B6tdOngsand§uttr
IV. Cae khoan d§u tu tai ehinh dai h~n
I. D~u tu vao eong ty con
2. D~u tu vao eong ty lien k~t, lien doanh
3. D~lI tu dai h~n kMe
4. DIJ phong giam gia d~u tu tai ehfnb dai h~n (*)
V. Hi san dai h~n khae
I. Chi phi tra tnr6e dai h~n
3. Tai san dai h~n kMe
CONG

Mas6
100
110
III
112
120
121
129
130
131
132
135
139
140
141
149
150
151
152

154
158
200
210
220
221
222
223
227
228
229
230
240
250
251
252
258
259
260
261
268
270

Bao coo tili chinh nay phai QU(1cQ(Jcchung w7i cac thuY€1minh keo theo.

Thuy~t
minh

V.Ol
V.02

V.03

V.04

V.05

V.08

V.IO

V.II
V.12

V.13

V.14

31112/2014

0110112014

446,963,606,539
97,094,853,557
77,094,853,557
20,000,000,000
2,386,660,700
3,944,000,000
(1,557,339,300)
112,687,974,554

101,691,025,673
12,562,321,890
1,119,344,966
(2,684,717,975)
214,617,801,926
217,611,677,436
(2,993,875,510)
20,176,315,802
1,807,000,362
7,400,000
0
18,361,915,440
498,946,051,617
0
80,476,584,933
47,689,30 I, 193
89,620,626,256
(41,931,325,063)
5,967,120,335
10,751,787,000
(4,784,666,665)
26,820,163,405
0
418,445,241,684
37,033,188,000
369,700,019,720
11,712,033,964

337,330,417,679
53,318,123,331

23,999,619,783
29,318,503,548
0
0
0
126,740,959,945
122,895,519,969
3,256,975,404
3,247,473,347
(2,659,008,775)
155,520,514,705
156,717,897,498
(1,197,382,793)
1,750,819,698
I, 109,348,198

24,225,000
24,225,000
945,909,658,156

0
641,471,500
103,880,349,607
0
65,363,166,422
53,990,790,09 I
89,315,936,828
(35,325,146,737)
5,737,453,667
9,066,787,000

(3,329,333,333)
5,634,922,664
0
36,799,614,000
30,608,000,000
3,258,288,000
3,944,000,000
(1,010,674,000)
1,717,569,185
1,717,569,185
441,210,767,286


CONG TY CP GIONG

CAY TRONG

TW

Di~ chi: S6 1 Luang Dinh Cua, Phuong Mai, D6ng Da, Ha Noi

BANG CAN DOl

Kt TOAN'

Ngay 31 thang 12 nam 2014
Dan vi: VNO
NGUONVON

Mas6

Thuy~t
minh

31112/2014

0110112014

A. NQ PHAI TRA (300=310+330)

300

194,433,334,591

110,405,127,091

I. NQ'ng~n han

310

194,433,334,591

110,405,127,091

1. Yay va no ngan han

311

2. Phai tra ngiroi ban

V.15

24,044,000,000

312

89,104,414,964

54,334,576,285

3. Ngiroi mua tra ti€n tnroc

313

17,338,581,655

8,593,330,985

4. Thu~ va cac khoan phai nop Nha ruroc

314

2,191,691,929

3,059,649,686

5. Phai tra ngiroi lao d<)ng

315

31,090,139,221

24,071,053,935

6. Chi phi phai tra

316

530,643,428

713,830,040

7. Phai tra n<)ib<)

317

0

0

8. Phai tra thee ti~n dO k~ hoach hop d6ng xay dung

318

0

0

9. Cac khoan phai tra, phai n<)pngan han khac

319

12,588,566,452

5,119,776,220

10. Du phong phai tra ngan han

320

0

0

11. Qily khen thtrong, phuc loi

323

17,545,296,942

14,512,909,940

330

0

0

II. No' dal han
1. Phai tra dai han nguoi ban

331

2. Phai tra dai han n<)ib<)

332

3. Phai tra dai han khac

333

6. Du phong tro

dp m~t viec lam

V.. 16
V.17

V.18

V.19

0

0

0

0

0

0

336

7. Dir phong phai trit dai h~n

337

0

0

8.0oanh thu chua thlfe hi~n

338

0

0

9. Quy phat tri~n khoa h9C va eong ngh~

SO HUU
so' huu

B. VON CHU
I. van chii

(400=410+430)

400
410

V.22

751,476,323,565

330,805,640,195

751,476,323,565

330,805,640,195

I. V6n dau tu cua ehu So' hihl

411

152,950,000,000

100,298,380,000

2. Th~ng du v6n e6 ph§n

412

331,245,527,850

54,797,592,850

4. C6 phi~u quy

414

0

0

7. Quy dfrutu phM tri~n

417

122,698,841,375

76,838,935,113

8. Quy dlf phong tai ehinh

418

17,703,420,031

12,930,408,716

9. Quy khac thuoe v6n ehu s6 hCiu

419

0

0

10. Lqi nhu~n sau the chua philn ph6i

420

126,878,534,309

85,678,195,516

II.Ngu6n v6n d§u tu xay dlJ!1gco ban

421

0

262,128,000

CQNG

440

Baa cao teli chinh nay phd; tlu(1C tlf,JC chung vO'icac thuyit minI! keo thea.

945,909,658,156

441,210,767,286

2

CONG TY CP GI6NG CAY TRONG TW
Di~ chi:

se 1 Luong

Dinh CUa, Phuong Mai, D6ng Da, Ha NQi

BANG CAN DOl ICE ToAN
Ngay 31 thang 12 nam 2014

Don vi: VND
Thuy~t
Minh

CHi TIEU NGOAI BANG
I. Tai san thue ngoai
2. V~t tir, hang hoa gin hQ, nhan gia cong
3. Hang hoa nhan ban hQ, nhan Icy giri, Icy circe
4. No kh6 doi da xli Iy

5. Ngoai t~ cac loai
5A.USD
5B.CNY

5C.SGD
5D.LAK
5. DI,Itoan chi SI,Inghiep, du an

NGUmL!p

/

-

KE ToAN

31112/2014

0110112014

0
80,647,386,527
0
208,213,500

0
2,221,386,527
0
208,213,500

21,900.61
86,068.40
0
1,000,000

30,017.61
41,521.42
316

1,000,000

TRUONG

Nguysn Thi Nhu Quynh

Baa cao tai chinh nay phai duac doc chung voi cac thuyet minh keo thea.

Tran Kim Lien

3


CONG TY CP GIONG CAY TRONG TW
Di~ chi: SB 1 Luang Dinh Cua, Phuong Mai, DBng Da,

Ha NQi

BAo cAo KET QuA HO~T DONGKINH DOANH
TiI ngay 01/10/2014 d€n ngay 31112/2014
Don vi : VND
Ma

Chi tieu

s6

ThuySt

minh

Quy nay
Luy k~ til c1§u nam d~n cU6i quy
t------...,.---------ir---------r--------f
Nlim nay

Nam tnnrc

Nlim nay

Nlim truce

1. Doanh thu ban hang va eung

C§.p dich VI)
.............................................

VI.25

::

2. Cac khoan..tgiarn
tnr doanh thu
2
·j·:·bo~~h·th~
h~;r~·vrb~~··hi.'~g···

.y.~..~.~~.g
..~.~p.
..~t?~

..Y.v.

~.~....•.........•...........
4.
Gia
van
hang
ban
II
VI.27
··5:·"[qi··~·h~·~·g~p·vfb·~··h~g·v~·

.~.~!:l:g
..?*-p'..~!.?,~
..~

?9

233,865,799,464

183,037,853,950

8,819,430,253

4,160,863,012

720,469,128,791

614,716,757,565.

39,544,482,053

35,421,030,322.

~~.?IQ~.~!~.~2.!~.~.!
P~.!~.7.~!?2.~,.?~.~
~.~~.!?~.~,.~~.~!7.~~
§.7.~.~2~.!?~.?,.~~.
..
132,646,219,698
114,441,943,341 407,823,022,894
350,473,422,799.

?~,~~.~!!.~?..!~P~~.!~~~.,.~~.?,.?2.7.
~.7.~.!~~.~,.~~~!~~~
}.~~!~.~~.!~Q~,.~~.~
..

..?:.P.?~~.~.~~~
..~.?~~
..??~~
..~~.~.~.~!??
~.~ .Y.~:~.? }}}.~~.~.?~.,~.~.?~.,~.~.?!}~.~?~.~.?
?!.~~.???~.~~.~.?~
?~~}~.,?~.!.??~.?.
..

..?:..~~.~.p..?!
..~~.i,.~.~!~.?
..:..!.:.?~.~.~?:

..~~Lp..?!
..~~.i
..~.~L

..~.:.~~.~.p..?!
..~.~.~
..~~~~

P

y.~:~.~ ~??!..~~~.?~.,~.??.
J~.~.~!.~~.~?~.~.~)
}.,}?~??~.~~~}.~j~.~?!.?~.?!.?~.~!.
~~
}??~~.?.~.,~.~}
~~.??~~.? F~?~??.~~}.~
~.,~~}?~¥.
..

~~

~.~??~~~.~.?~.~!..~}
~??.?.~.?.?~.~~!.~.?.?.
.?~!.~~.??~?~~?.?.~
~~.!~.?~!.~~.~?~~.
..

9. Chi phi quan Iy doanh nghiep
25
··i·o·:·Lqi··~h·~~;;-·th~I~·tiT··hO~t···········

21,670,878,156

.9.~.~g
..~!.~~
..~£~~~
..
!..
!.:.!.~~
..~~.~p.
..~~.~?

~.??~~.?!~.~~.!~2~
)~.!?~~!~~.??~~.?
~~~I.~~.~,.1Z22..?Q
?~!~.~~!.g~,.~~.?.
..

~.?!
..

~~

J~

...I.~.:
.. p.~L.~~.~
13.Lqi nhu~n khae

~~

~~.~L
15.Chi phi thue TNDN hi~n

?~

hanh
..............................................
~

54 VI.30

.9.~.~~~
..~.s.~!.~p.

~g

40
··14:·T6~g·iqi··~t;~~~·k€·to~~··t~~&~·

18,956,220,889

59,888,097,018

52,409,322,208

.

..!.~.~!~.~~.,¥.~~.~~.~~??~.~?~?.~????~?~~?..~~~!.~.~?,~.~.???~?
~.~.~~.~~.~~.~~ ?!g~.~?~.~~ ?~.??~?.?.~~.~~~.~.~!.?~.~!.~~.?

..
32,086,440

1,233,617,910

45,972,859

1,924,377,573

.

}?,~.~.7.!~.?~.!~~~
}Q!~.~z.!?~.~?~.~.?
~~~.'.~§.?,.~g~.~2
}.~Q!~.~~.!?Q~~?~
..
190,315,059

490,007,198

1,535,914,150

16. Lqi nhu~ sau thue thu nh~p

2,483,621,251.

~.7.1J.§§.1~;7.2;1~1~.;
.;..; )~.l~~?!n???.~.7.g~,~~.~1.?~.~I~.?2
?~!~.~2.!~~~,.~~.?
..

17.Uii co ban tren e6 phi6u

2,970

1,948

9,694

9,774

L(lp ngay 12 thimg 01 niim 2015

NGU<'n: L4P BIEU

KIt ToAN

TRUONG

~''''''''r~'''!IlIAM
DOC
'('

Nguy~n Thi Nhu Quynh

Bao cao tai chinh nay phcii aU(1caoc chung v6'i Cclc thuyit minh keo theo.

4

DON VI: CONG TY CP GIONG CAY TRONG TW

Dia chi: s6 1 Luang Dinh ella - Phuong Mai - D6ng Da - Ha Noi

BAo cAo LUU CHUYEN TIEN T:¢
T~i ngay 31112/2014
Don vi : VND
Mil Tbuy~t
Loy k~ tir dAu Dam d~Dcu6i quy nay
s6 minb t--------r---..:.......;:...__:_--1
Nam nay
Nam truoc

Chi tieu
1

2

3

4

5

I. Luu chuyen ti~n tir hoat dQng kinh doanh
••••••••••••••

,

;

n

....
~.:.!.~~.~
..!~~.~~.~~~!
..~~!:.g
..~~P...~j.~~.~.y.~
..~.?.'!:~..~~~..!0..~~ ~
...
~.:.!.~~.~
..~~!
..!~~
..~g9..~~.~q.~.~.~~.~.~l?.~~~K~9.~.y.~.Aj~~
..y.¥.
?
..}.:.!.\~.~
..~~!
..!~~
..~~9..~~.~q.~
..I.~?.~2!:.g
}
4. Tien chi tra lai yay

4

.

?~~.~~.~.???9.?!:??.~?~:?!??~!.~.???.~.?.~
..

J1.?~.~~.?~.??.~~!?.~g).
(~.9..~!~~.?~~}.~??.~~)
J?~.~?~.~?~?i!??~).J.?~.!2~.?&??.!.g?.).
(352,262,013)

(6,801,044)

:::~:;:±jE:~~i::~:~p.j~:~~:~&~::~~ip.::~9.~E:~i.~i~:p.:::::::::::::::::::::::::::::::::::::
::::::~:::::
::::::::::::::::
::::::::::::::~DI~:~~:§j9.;2.n)::::::::::::(~;2.~X;~:~:§~:~Q~i.
...~:..!.~~~
..!~~.!0..~~
..~ ..~?~~
..~2~.g
..~.~~..~.?~~

?

i~.~??~?.~.~i~~~.~
~:?!}.~~.~~.~.~?~}.~
..

7. Tien chi;:: khac cho hoat
dong san xuat kinh doanh
........................
;:

7

(75,800,940,397)

..~~.~..~~~y.~.~
..~.~~.?
..~~.~~.~
..~~..~Q~.~..~9.~.g
..~!~~A~~~~
.......~~:;.~.~!:'..~.~.~.Y.~~
..~~.~~
..~~..~.~.~~
..~.9.~g
..~.~~.t. ~

~~

!J.!/!.~.!,.Q.?9.!2~~ ~?!2~.~.!~.~.~?~?~
.

21

(37,663,914,864)

1. Tien chi de mua sam, xay dung TSCD va cac TS dai han khac

(61,815,016,324) .

(7,846,690,150)

···2:··T·i~~··th·~·tfr··tJi9:··~~~·g·b~··TS·CD··~i·a~·TS·d~i··h;·kh~~···········
····22····

··j·:·Ti6·~··~hi··~h~·~~y:··;;;~·~·~~~·~·6~g·~v··~q··~~~
..d~·~j··kh~~··
..··..····23····
··············(3·:41"3:·95:(96·4) ···········C"i":78S·:7S0;-s(0)
··4:Ti·~~··th~·h·~i
..~h~·~~;:··b~·i~i·~~~·~6~g·~~·~~·~·~~·d~·~;·khi~········
····24·····
····················2"3"6;·749;89S·· ·············5:400"580:·S00··

.
.

:::~:;:±(~:~::~@.:§~~:~i.:i.~p.:~~~::~:~~:~~::~L~~~::::::::::::::::::::::::::::::::::::::
::::~~::::.
::::::::::::::::
:::::::::(j~§:J~9.~)j~;I:f§)
:::::::::::n:;9.9.~:;~:~:~~:QQ9.i.
...~.:.!.~~.~
..!~~
..~~.~
..?~~
.~.y...g9.~..~~.~..y.~~..~~ ..y.i..~~.~~

7. Tien thu liii cho yay, co ruc va 19i nhu~ dUQ"cchia

~~
27

8,894,238,432

.

4,945,516,242

:~~~::~~~y.~~::~:~~:~J~:~:~:~::~~:~Q~~:~§:~g::~~:~::~:::::::::::::::::::::::::::::::::
::::~~:::.
::::::::::::::::
::::::::i~i~:~~~:?~:~:i.~;§'
:::::::::::::::i~~~:~~~:~;'
~:!)
~
:::i:;:j:~~~::!~:~:~:p.~:~~::~~~:~~:p.~:~~~~::~~~::~~;::~~:p.:~:~~:~~B.::::::::::::::::::
:j::C:.::::::::::::::::
:::::::::)~?A:~}~:*~~;Q9.§:::::::::::::::::::::::::::::::::::::::::::::::::
III. Luu chuyen tien tir ho~t dQng tai chinh

2. Tien chi tra v/g6p cho cae CSH, mua I~ CP clia ON da p/hflnh

32

···i···Ti·~~·~~y·~gi~·h~~:··~i"~i··h·~~·~h·~~·d~q~····· ···"3"3·····
···4·.··Ti~·~··~hi··t~i·~·q·g·6~·~~y··················
···'34····
···s·:·Ti~~··~hi··t~i·~;··th~~··Uii··~h·f~·············
···"35·····
···6·:·c6·tfr~:··iqi··~h~~··di·t;~··~h·~··~h~··~6··h~·· ····36·····

(102,270,000)
···········i"74·:03"4j93·;83"3··

.

·········("i"49·:9·9·0;"393;83":3) ················("i"86·:96·8~·OOO)
.

···········c"i"S·:02"9;·424;7s·0·j ·········C30;-i"03·:S·6"3;·SOO)

~~:~~:~:Y.:~~j~:~~::~~~~~j~:~~:~~::~:~~gj~(~~~~~:::::::::::::::::::::::::::
::::~~:::.
::::::::::::::::
::::::::::~~~:~~:~:~~j~~;~~~
::::::::i~~;~~~:~~~:~;'~9
~.!:':!:'£~.~.y..~~
..~~.~~
..~~~~~..~~g.~g
..~y...(?~~~~.:'::~.~~~~J.
?~
~~/!.~.~,.~§.~.??~~?l~?~.!U.???~~
..
:r.!~.~
..y.~..~~~:~.g.~~Q:~g_.ti.~~
..~A~
.~..Y..

Anh hu(mg ciia thay dOi tY gia h6i doai quy dOi
Ti~n va tuo·ng duong ti~n cu6iJ9r_(70 = 50+60+61)

§.~

?~.!~.~.~,.~~~!~~.~

1~!.Q§.~.!~.~~,.?2~
..

61
70

8,567,644
97,094853,557

(92,799,211)
53,318,213,331

12 thang 01 nam 2015

NGUmL~

KE ToAN TRUONG

Nguy€n Thi Nhu Quynh
Bao eao teli ehinh nay phai aU(J'eape chung vo·icae thuy€t minh keo theo.

A!J!!!;~~

,

DOC

Trfu, Kim Lien
5

CONG TY CO PHAN GIONG CAY TRONG TRUNG liONG
Dja chi: sf> 0 I Luang Djnh etia, Phuong Phuong Mai, Quan Df>ng Da, TP Ha N9i

THVYETMINH BAo cAo TAl cHiNH (ti~p theo)
Narn tid chinh k~t thuc vao ngay 31 thang 12 narn 2014
1.

D~C DIEM HO~T DONG CUA DOANH NGHQ:P
Cong ty C6 phin Giong cay trong Trung irong diroc c6 ph§n hoa ill Doanh nghiep nha ruroc
mang ten Cong ty Gi6ng cay treng Trung uong 1 thanh Cong ty C6 phAu Giong cay tr6ng Trung
irong thea Quyet dinh s6 5029 QD/BNN-TCCB ngay 10 thang 11 nam 2003 cua Bo Nong
nghiep va Phat tri~n Nong thon va duoc S6 K~ hoach va DAu nr TP Ha Noi c~p Gi~y clurng
nh?il Dang IcY kinh doanh s6 0103003628 ngay 06 thang 02 nam 2004. Trong qua trinh heat
dong, cac thay d6i b6 sung v~ v6n di~u l~, nganh nghe kinh doanh cua Cong ty da IAnhrot duoc
chtrng nhan tai Gi~y chirng nhan Dang IcY kinh doanh s6 0103003628 thay d6i IAn 2 ngay
25/09/2006, thay d6i I§n 3 ngay 1611112006, thay d6i IAn4 ngay 02/11/2007, thay d6i lin 5 ngay
2110412008, thay d6i IAnthu' 6 ngay 22/09/2009, thay d6i IAn7 ngay 11111/2010, thay d6i IAn8
ngay 23/09/2011, thay d6i IAn9 ngay 2110112013, thay d6i IAn 10 ngay 30/06/2014 va thay d6i
lin 11 ngay 04/1112014.
Ngay 01/1112014, cong ty thay d6i dang ky kinh doanh IAnthu 11, Gi~y chUng nh~n dang ky
doanh nghi~p Cong ty c6 phi.n v6i rna s6 doanh nghi~p mai s6 0101449271. Theo do nganh,
ngh~ kinh doanh clla Cong ty bao g6m:
I.Kinh doanh bAtdong san, quy~n si'rd\lUgd~t thuoc cM s6 huu, cM si'rdl,mg ho~c di thue.
2.Nhan va cham soc cay gi6ng nong nghi~p
3.Xi'r Iy h~t gi6ng d~ nhan gi6ng.
4. Ho~t dong dich VI,J h6 trq kinh doanh khac con I~i chua duqc phan vao dau : XuAt nh~p khAu
tn,rc tiSp v~ gi6ng cay tr6ng va v~t tu phl,JcVI,J san xu~t gi6ng cay tr6ng.
5.Ban buon nong, lam san nguyen li~lI.
6. Tr6ng tr9t, chan nuoi h6n hqp.

7. Ban buon g~o.
8. Ban Ie luang thl,J'ctrong cac ci'ra hang chuyen doanh.
9. Ban Ie luang thl,J'c,thl,J'cphAm, d6 u6ng, thu6c la, thu6c lao lUll dong ho~c t~i chq.
10. Ban buon th1,l'cphAm.
II.Tr6ng rau, d~u cac lo~i va tr6ng hoa, cay canh.
12. Ch~ bi~n va bao quan rau.
13. San xuAt th(rc an gia suc, gia dm va thllY san.
14. Ban Ie thl,J'CphAm trong cac ci'ra hang chuyen doarm.
15. Ban buon chuyen doarth khac.
16. Ban Ie hang hoa khac, m6i trong cac ci'ra hang.
17. Tr6ng cay ca phe, cay di~u, cay che.
18. San xu~t phan bon va hqp chAt ni to'
19. San xu~t thl,J'cphAro khac.

Tr6ng tr9t; Kinh doanh gi6ng cay tr6ng va v~t ill phl,JcVI,J cay tr6ng; XuAt nh~p khAu trl,J'CtiSp v~
gi6ng cay tr6ng va v~t tu phl,Jc VI,J san xuAt gi6ng cay tr6ng; Gia cong, ch~ bi~n, dong goi, bao
quan gi6ng cay tr6ng va v~t tu phl,JcVI,J cay tr6ng; Kinh doanh b~t dQng san.
Cong ty co tn,l sO-chinh t~i s6 0 I Luang Dinh ClIa, PhuOng Phuang Mai, Qu~n D6ng Da, TP Ra
NQi. Ngoai ra, Cong ty con co cac dan vi trl,J'cthuoc, cong ty con, cong ty lien k~t nhu sau:
-Thuyit minh Bao eao lai ehinh la m9t b(Jph(in kh6ng tach rai ella Bao eao !ai ehinh

6


CONG TY CO PHAN GIONG CAY TRONG TRUNG {fONG
8ja chi: s6 0I Luang 8jnh eua, Phuong Phuong Mai, Quan 86ng 8a, TP HfiN9i

THUYET~

BAo cAo TAl cHiNH (ti~p theo)

Narn tai chinh ket thuc vao ngay 31 thang 12 nam 2014
- Cac Chi nhanh:

+ Chi nhanh Mi~n Trung
+ Chi nhanh Thai Binh

+ Chi nhanh Mi~n Trung va Tay Nguyen
+ Chi nhanh Thanh H6a
- Cac Xi nghiep:

+ Xi nghiep D6ng Van
+ Xi nghiep Ba Vi
- Dan vi tnrc thuoc khac:

+ Trung tam nghien ciru, irng dung va chuyen giao cong nghe

+ Van phong dai dien tai tinh Udomxay
+ Trai thirc nghiem Khoai CMu

+ Nha may ch€ bien Thirong Tin
- Cong ty con:

+ Cong ty C6 phAn Giong cay trong Ha Tay
+ Cong ty C6 phAn Giong Nong lam nghiep Quang Nam
- Cong ty lien k€t: Cong ty C6 phAn cay trong Mi~n Nam.
DSn ngay 31 thang 12 nam 2014, t6ng s6 can bo nhan vien Cong ty hi 300 ngiroi.

2.

.

CHUANMUC
. vA cm DO. KE ToAN Ap DUNG
Bao cao tai chinh duoc I~p phil hop voi cac chuAnm~c kS toan, ch€ do k€ toan Vi~t Nam hi~n hanh.
Hinh thuc s6 kS toan ap dl,lI1g:Chung tll"ghi s6

3.

KY KE ToAN, DON VJ TIEN T¥ sir DVNGTRONGKE ToAN
Nam Uti chinh clla Cong ty dugc b~t dAu tu ngay 01101 va kSt thuc vao ngay 31112 duang lich
hang nam.

Dan vi tiSn t~ su dl,mg trong kS toan la d6ng Vi~t Nam (VND).

4.

cAc CHINH sAcH KE ToAN QUANTRQNG

4.1.

Ti~n va

cae khoan

tuo'ng duo'ng ti~n

Ti~n bao g6m ti~n m~t t~i quy, cac khoan ti~n glri ngan hang (khong Icy h?n).
Cac khoan tuang duang ti~n la cac khoan dAu ill ng~n h~ co thai h~ thu h6i ho~c dao h~n
khong qua 3 thang co kha nang chuySn d6i tMnh mot luqng tiSn xac dinh va khong co rui ro

trong chuySn d6i thanh ti~n k€ tlr ngay mua khoan dAu ill do t?i thm di€m bao cao.

4.2.

Cae giao dieh ngo~i t~
Can cu' Thong tu' s6 l79/2012/TT-BTC ngay 24110/2012 cua BO Tai Chinh Quy dinh v~ ghi
nh~n, danh gia,
Iy cac khoan chenh I~ch tY gia h6i doai trong doanh nghi~p.

xu

Cac nghi~p V\l phat sinh bftng d6ng ti~n kMc ngoai d6ng Vi~t Nam (VNO) dugc chuy~n d6i
thanh d6ng Vi~t Nam thea tY gia th~c tS (?i thai di~m phat sinh nghi~p Vl,l. Cac khoan chenh
I~ch tY gia da: th~c hi~n phat sinh trong nam dugc ghi nh~n vao chi phi ho~c doanh thu ho?t
dong tai chinh trong nam tai chinh. D6i vai vi~c danh gia I?i s6 du ngo?i t~ cua cac tai san b~ng
tiSn, tlrong duang ti~n va cong ng co g6c la ngo?i t~ vao ngay k€t thUc Icy kS toan dugc quy d6i
sang d6ng Vi~t Nam thea tY gia binh quan lien ngan hang do Ngan hang NM nuac Vi~t Nam d6i
-Thuyit minh Bao cao tiIi chinh iiI m6t b9 phrjn khong tach rai cua Bao cao tiIi chinh

7


CONG TY

co PHAN GIONG CAY TRONG TRUNG (fONG

Dia chi: S6 0 I Luong Dinh ella, Phuong Phuong Mai, Quan D6ng Da, TP Ha NQi

TIIUYET MINH BAo cAo TAl cHiNH (ti~p theo)
Narn tid chinh k~t thuc vao ngay 31 thang 12 narn 2014

voi d6ng USD, cac d6ng ti~n khac thirc hien thea tY gia mua vao cua Ngan hang tlnrong rnai noi
d?anh nghiep rna tai khoan CO!1gb6 tai thai di€m I~p bao cao tai chinh. Khoan chenh I~ch cy gia
hoi doai do viec danh gia lai so du cuoi kY sau khi bu tnr chenh lech tang va chenh I~ch giam, s6
chenh lech con lai diroc hach toan vao doanh thu hoat d9ng tai chinh hoac chi phi tai chinh trong

kYo
4.3.

Khoan phai thu va d., phong phai thu kho doi
Cac khoan phai thu trinh bay trong Bao cao tai chinh thea gia tri ghi s6 phai thu tu khach hang
cua Cong ty va cac khoan phai thu khac c9ng vai dl,1phong nQ'phcii thu kho doi.
Dl,f phong ng phai thu kh6 doi th8 hi~n phan gia tri dl,f ki~n bi t6n th~t do cac khoan phai thu
khong dugc khach hill1g thanh toan phat sinh d6i vai s6 du cac khoan phai tI1U t:;tingay k~t thuc
nam tai chinh.

4.4.

Hang tAn kho
Hang t6n kho duQ'c ghi nh~ thea gia g6c tru di dl,1phong giam gia hang t6n kho va dam bao gia
trj duQ'c ghi nh~n la gia th~p han giua gia g6c va gia tri thi truang co th~ thl,fc hi~n dugc cua

hang t6n kho.

Gia g6c hang t6n kho bao g6m chi phi mua, ch~ bi~n va cac chi phf lien quan trl,fc ti~p khac ph1it
sinh d~ co dugc hang t6n kho a dja diSm va tr:;tng thai s~n sang su d1,1ng.
Gia tri thu~n co th~ thl,fc hi~n dugc cua hang t6n kho duQ'c xac dinh bAng gia ban uac tinh tru di
cac chi phi uo-c tinh dS tieu th1,1hang t6n kho va chi phi dl,fphong giiun gia hang t6n kho.
Cong ty ap dl,lng phuang phap ke khai thuang xuyen d~ h:;tchtoan hang t6n kho vo-i gia tri duQ'c
xac dinh thea nhu sau:
Gia tri nguyen v~t li~u, cong C1,1d1,1ngC1,1,thanh ph§m, hang hoa dugc xac dinh thea

phuang phap blnh quan gia quy~n thang.

Chi phi san xu~t kinh doanh do dang la gia v6n nguyen v~t li~u, chi phi nban cong trl,1c
ti~p va chi phi san xuAt chung thea dinh mlrc bo:;ttd9ng blnh thuang
Dl,f phong gieim gia hang t6n kho dugc trich I~p cho cac v~t tu, hang hoa t6n kho co gia g6c Ian
hon gia tri thu~n c6 thS thl,fc hi~n duQ'c thea quy dinh t:;tiChuan ml,fc k~ toan Vi~t Nam s6 02
"Hang t6n kho" va Thong tu s6 228/2009/TT-BTC ngay 07/12/2009 cua B9 Tai chinh v~ vi~c
huang d~n ch~ d9 trich I~p va su d1,1ngcac kholm dl,f phong giam gia hang t6n kho, t6n th~t cac
khoan d~u tu tai chinh, nQ'phai thu kh6 doi va bao hanh sim phAm, himg hoa, cong trlnh xay I~p
t:;tidoanh nghi~p.
4.5.

c6 dinh va khiu hao tai san c6 dinh
Tai san c6 djnh dugc phein anh thea nguyen gia va gia trj hao
Tai san

mon luy k~.

Nguyen gia tai san c6 dinh (TSCD) bao g6m gia mua va nhung chi phi co lien quan tI1!Cti~p d~n
vi~c dua TSCD vao ho:;tt d9ng nbu dl,f ki~n. Cac chi phi mua s~m, nang c§p va d6i mai TSCD
dugc v6n hoa, ghi tang nguyen gia rai san c6 dinh; cac chi phi bao trl, sua chua duQ'c tinh vao
k~t qua ho:;ttdong kinh doanh trong kYo Kill TSCD dugc ban hay thanh Iy, nguyen gia va gia tri
hao mon luy k~ duQ'c xoa s6 va b~t kY cac khoan lai 16 mio phat sinh do thanh Iy TSCD d~u
dugc h:;tchtoan vao k~t qua ho:;ttdong kinh doanh.
Kh~u hao TSCD huu hinh va kh~ll hao TSCD va hinh duQ'c tinh thea phuang phap duang thAng,
ap dl,lng cho t~t ca cac tai san thea tY l~ dugc tinh toan d~ phan b6 nguyen gia trong su6t thai
gian l1o'Ctinh su dl,lng va phil hQ'P vo-i qui dinh t:;ti Thong tu s6 4S/2013/TT-BTC ngay
25/05/2013 cua BO Tai chinh v~ vi~c huo'ng d~n ch~ dO quan Iy, Slr d1,1ngva trich khAu hao tai
san c6 d1nh. ThO'i gian Slr dl,lng uo-c tinh cua cac rai san cho ml,lc dich tinh toan nay nhu sau:

-Thuyd/ minh Bao cao {ai chinh la m9t b9 ph(m khong tach riri

Clio

Bao cao {ai chinh

8


CONG TY CO PHAN GIONG CAY TRONG TRUNG U'ONG
Dja chi: S6 0 I Luang Djnh Cua, Phuong Phuong Mai, Quan D6ng Da, TP

THuYET MINH

BAo cAo

TAl

Ha N9i

cHiNH (ti~p theo)

Nam tai chinh kSt thuc vao ngay 31 thang 12 nam 2014

Loai tai san cBdjnh:
Tai san

c6 dinh

May moe, trang thiet bi

Thiet bi van phong
Phuong tien v~n Uti, truyen d§'n.
Nha cira v~t kien true
Tai san c6 tJ!nh va hinb
Ban quyen, bing sang ch~

4.6.

ThOi gian (nam)

hitu hlnk

5-7
5-6
6 - 10
10 -25

5

Chi phi xay dl!ng dO'dang
Phan anh cac tai san dang trong qua trinh xay dung phuc vu muc dinh san xuAt, kinh doanh duoc
ghi nhan thea gia g6c. Khong tinh khAu hao cho xay dung co ban do dang trong qua trinh xay
dung.

4.7.

Cac khoan diu nr tai chinh
Cac khoan dAu tu vao cong ty lien k~t va cac khoan dAu nr khac ella Cong ty diroc phan anh
trong Bao cao tai chinh theo gia g6e.
Dl! phong t6n thAt cae khoan dAu tu tai ehinh duqc l~p dl!a tren gia tri bi t6n that do cae lo~i

chung khoan dAu tu ella Cong ty co gia thi truang giam so vai gia dang h~ch toan clla khoan dAu
to' vao ngay kSt thue nam kS toano Cae khoan tang, giam s6 du dl! phong nay duqe ghi nh~ vao
khoan mlJc chi phi tai chinh va doanh thu tai ehinh trong nam tai ehinh.

4.8.

Chi phi di vay va vBn hoa cac khoan chi phi di vay
Chi phi di yay bao g6m cac khoan lffi ti~n yay, cac khoan chi phi khae phat sinh lien quan tai
qua trinh lam thii tl,Ieyay, co lien quan trl!c tiep den vi~c dAu tu xay d\l'ng ho~e san xuAt ID9t tai
san de)"dang dO'qc tinh vao gia tri eiia tai san do (duqc v6n hoa) khi co dii di~u ki~n thea quy
dinh t~i clmfu, ml!c chi phi di yay.
Cac chi phi di yay duqe v6n hoa khi doanh nghi~p chic chin thu duqe Iqi feh trong tuang lai do
Slr dlJng tai san do va chi phi Iffiyay co th€ xac dinh duqe mN each dang tin e~y.
Vi~c v6n hoa cae chi phi di yay se ehb dti't khi cae ho~t d9ng ehii y~u efu, thiSt eho vi~e chuAn
bi dua tai san da dang vao su dlJng ho~e ban dff hoan thanh. Chi phi di yay phat sinh sau do
duqc ghi nh~n la chi phi ho~t d9ng kinh doanh trong nam.

4.9.

Chi phi tra tnr6'c dai hl(ln
Chi phi tra truae dai h~n la gia tri con I~i cua cong clJ dl,!ng elJ dff xu§t dung phlJc vI,!cho ho~t
d9ng san xu~t kinh doanh. Chi phi tra truac dai h~n se duqe phan b6 dAn trong thai gian duqc
trae tinh hqp Iy kS ill khi pMt sinh, t6i da khong qua 3 nam.

4.10. Chi phi pbai tra
Chi phi phai tra la cae khoan chi phi thl!c te dff pMt sinh nhung chua thanh quYSt toan ~i thai
diSm I~p bao cao tai chinh duqc trieh truac vao chi phi san xu§t kinh doanh trong kY tren co sa
nguyen tic phil hqp gifra doanh thu va chi phi. Khi cae chi phi do pMt sinh thl!c ts, nSu co chenh
I~ch vai s6 da trich, ke toan tiSn hanh ghi b6 sung ho~c ghi giam chi phi tuang tTng vai phAn
chenh I~ch.

-Thuyit minh Bao cao !ili chinh Iii m91b9 ph{m kh6ng tach rai ella Bao cao [iiichinh

9


CONG TY CO PHAN GIONG CAY TRONG TRUNG U'ONG
Dia chi:

S6 01

LU011gDinh Cua, Phuong Phu011g Mai, Quan Dong Da, TP HA NQi

THUYETMINH BAo cAo TAl cHiNH (ti~p theo)
Nam titi chinh k~t thuc vao ngay 31 thang 12 nam 2014
4.11. van chu sO'hfru
Cho d~n ngay k~t thuc nam tai chinh, cac c6 dong dii g6p v6n c6 phAn vao Cong ty nhir sau:

V.(
on d·"
leu IA~
Nha d~u tir

Theo GiAy chung nh~n
kinh doanh (VND)

van th,!c gop (VND)

152,950,000,000

152,950,000,000

Cac c6 dong

%
100%

4.12. Doanh thu
Doanh thu ban hang h6a va cung c~p dich VI,I dtroc ghi nhan khi phan lon rui ro va loi ich g~n
li~n voi quyen so hfru san pharn hoac hang hoa dii duoc chuyen giao hoac dich VI,I dii diroc cung
dp cho ngiroi mua va Cong ty khong can n~m giu quyen quan Iy hang hoa hoac quyen ki8m
soat hang hoa va ducc khach hang chAp nhan thanh toan, d6ng thai xac dinh dugc chi phi [ien
quan d~n giao dich ban hang h6a ho~c cung dp dich VI,I. Doanh thu khong duQ'c ghi nMn n€u co
nhfrng y~u t6 khong ch~c ch~n trong y~u lien quan t&i kha nang thu h6i lQ'ifch kinh t~ ho~c lien
quan d~n hang ban bi tra I~i.
Doanh thu ho~t dong tai chfnh 1a [iii ti~n giri, ti~n cho yay va liii chenh I~ch tY gia dii thl,Ic hi~n.
Lai ti6n giri ti~t ki~m c6 ky h~n duQ'c ghi nh~n tren CO' s6 thong bao liii ti~n gui hang thang cua
ngan hang ho~c dugc ghi nh~ thea lili 5u~t quy dinh trong hgp d6ng ti~n giri c6 k.Y h~n.
4.13. Chi phi ho~t d()ng tai chinh
Chi phi ho~t dong tai chinh chu y~lI la cac khoan chi phi liii ti€n yay, 16 chenh I~ch tY gia dii thl,Ic
hi~n, dl,Iphong giitm gia cac khoan dAu tu pMt sinh trong nam. Trong d6, chi phi liii ti~n yay bao
g6m liii yay phai tra trong nam clla cac khoan vay ng~ va dai h~n clla Cong ty.
Chi phi [iii yay du'Q'cghi nh~n thea s6 liii vay thl,Ic t€ phai tra duQ'c xac dinh tren cO's6 ng g6c,
liii suAt yay va thO'igian yay trong nam.
4.14. Thu~

TIzui Gid tT!gia tang (GTGT):
San phAm gi6ng cay tr6ng do Cong ty san xuAt, kinh doanh thuoc d6i tUQ'ngkhong chiu thu€ gia
tfi gia tang.

D6i v6:i cae dich

V\}

khac thuS su~t thuS GTGT: 5%, 10%

Thui Thu nlz{ipDoanh nglti~p (TNDN):
Cong ty la doanh nghi~p khoa hoc va cong ngh~ thea GiAy chung nh~ 56 03IDNKHCN cua S6
Khoa hoc ca Cong ngh~ Thanh ph6 Ha Noi cAp ngay 1 tbang 3 nam 201 I.Can cu Thong tu
123/20 121TT -BTC ngay 27 thang 07 nam 2012 huo'ng d§n thi hitnh mot s6 di~u cua Lu~t thu€
TNDN, Cong ty duQ'c miSn, giam thu€ TNDN d6i v&i k€t qua san xuAt kinh doanh hlnh thanh
san phAm nghien cuu khoa hoc va phat tri8n cong ngh~ v&i di~u ki~n doanh thu clla san phAm
nghien cuu khoa hoc va phat tri8n cong ngb~ niirn thu nhAt d~t 30%, nam thu 2 d~t 50%, tlr nam
thu tr6 di 3 d~t 70% t6ng do~nh thu. Nam 2014 la nam thu 4 Cong ty dap trng duQ'Cdi~u ki~n
tren.
Cac khoan tllU nMp kbac Cong ty ap dVng muc thu€ suAt thu~ TNDN hang nam thea quy dinh
hi~n hanh la 22% (thay d6i ill ngay 01/1/2014).

tu

Cdc IO{li tIm;' phi, l~phi khdc: duQ'cap dVng thea cac lu~t thu€ hi~n hanh t~i Vi~t Nam.

-Thuyit minh Bao cao tal chinh Lam6t h6 ph4n khong tach rai c11a Bao cao tai chinh

10


CONG TY CO PHAN GIONG CAY TRONG TRUNG lfONG
Dja chi: S6 01 Luong D~nh ella, Phuong Phuong Mai, Quan D6ng Da, TP HA NQi
THUYET MINH BAo cAo TAl CHiNH (ti~p theo)

Narn tai chinh k~t thuc vao ngay 31 thang 12 nam 2014

cAc

5.

mONG TIN BO SUNG CHO
KETOAN

5.1.

Ti~n va cac khoau nrong dirong ti~n

KHoAN

MVCTRiNH BAy

TRONG BANG

31112/2014

(VND}
Ti~n m~t tai quy

4,512,914,703

Ti~n giri ngan hang

69,713,522,876

19,486,705,080

Cac khoan nrong dirong ti~n

20,000,000,000

29,318,503,548

97,094,853,557

53,318,123,331

Cac khoan nrong dirong ti~n phan anh khoan ti~n gtri

co kY han duoi 3 thang.

D~u til tai chinh ngin han

31/12/2014
(VND)
C6 phieu C6ng ty C6 ph~n Cang rau qua

DIJ phong giarn gia d~u nr tai chinh ng~n han
Gia tr] thu~n ciia khoan d~u til ngin han

5.3.

0110112014
(VND}

7,381,330,681

CQng

5.2.

CAN001

0110112014
(VND)

3,944,000,000
(l,557,339,300}

2,386,660,700

Cac khoan phai thu khac

Phai thu khac
CQng

31112/2014

01101/2014

(VND)

(VND)

1,119,344,966

3,247,473,347

1,119,344,966

3,247,473,347

-Thuydt minh Bdo cdo tai chinh fa mo: b9 phdn khong tach roi cua Bdo cao tai chinh

11


CONG TY CO PHAN GIONG CAY TRONG TRUNG U'ONG
Dia chi: S6 01 Luang Dinh ella, Phuong Phuong Mai, Quan D6ng Da, TP Hit N9i
THUYET MINH BAo cAo TAl CHINH (ti~p theo)
Narn tai chinh k~t thuc vao ngay 31 thang 12 narn 2014
5.4.

HilDg tAn kho
31/1212014

(VND}
Nguyen lieu, v~t lieu
Cong cu, dung cu
Chi phi san xuftt kinh doanh do' dang
Thanh pham
Hang hoa
CQng

5.5.

01/01/2014

(VND}

18,970,670,649

12,243,277,308

9,685,500

22,113,760

921,085,147

2,734,604,670

168,000,049,237

110,835,144,707

29,710,186,903

30,882,757,053

217,611,677,436

156, 717~897,498

DIJ phong giam gia hang t611kho

{2,993,875,5102

(1,197,382,7932

Gia tr] thuin cua hang tAn kho

214,617,801,926

155,520,514,705

Chi phi tni tnro'c ng~n han
3111212014

01/0112014

(VND}

(VND)

Chi phi tra tnroc ng~n h~I1
+Chi phi vdt ttr cho phdn
CQog

b6

1,807,000,362

1,109,348,198

1,807,000,362

1,109,348,198

Chi phi tra tnroc cho phan b6 g6m vat ttr, bao bi da su dung dang t6n trong kho.

-Thuyet minh Bao cao tai chlnh fa m6t b6 phdn khong tach rot cua Bao cao tai chlnh

12


CONG TY CO PHAN GIONG CAY TRONG TRUNG {fONG
Dia chi: S6 0 I LU'O'ngDinh Cua, Phuong Phuong Mai, Quan D6ng Da, TP HA Ni)i

THUYET MINH BAo cAo TAl CHiNH (ti~p theo)
Narn tai chinh k~t thuc vao ngay 31 thang 12 narn 2014
5..
6

T~
- hiIII h
aug gram t""
ar sail co~ d'IDh h UU
Nha cira, v~t ki~1l
true

KhoaD muc

Phuong ti~D V~D
May moe thi~t b]

tai,
truyen d~D

Thi~t b] dung e'_'
quanly

TADg

I. Nguyen _gia
1. S6 dAu narn
2.Tiing troJ!&_narn

45,37~756,960

29,121,85~145

2,380,646,994

310,841,000

-M ua trong narn

°

310,841,000

-DAu tir XDCB hoan thanh
-Tang khac

2,380,646,994

3. Giam trong narn
-Thanh ly, nhuqng ban

2,421,798,566

4. Sa euai nam

n. Gia

°

2,421,798,566

2. TanK trong narn

narn

-Thanh It nhu9'l1Kban
-Giarn khac
4 • S.(
s.
0 euOl

35,000,000

2,726,487,994

35,000,000

345,841,000

°

14,151, 76Q,723

700,563,000

89,620,62~256

15,165,024,469

°
°

14,596,539,012

5,061,873,729

501,709,527

35,325,146,737

2,598, I03 ,254

4,057,444,466

1,442,571,886

70,749,668

8,168,869,274

2,598,103,254

4,057,444,466

1,442,571,886

70,749,668

8,168,869,274

1,562,690,948

°

°

°

°

2,421,798,566

29,432,697,145

1,562,690,948

kY

2,421,798,566

45,335,605,388

-Tang khac
3. Giam tro,!& narn

89,315,936,828

°

tri hao mOD

1. Sa d~u nam

665,563,000

2,380,646,994

-Giam khac

-KhAu hao trong

14,151,760,723

°
°

1,562,690,948
1,562,690,948

16,200,436,775

18,653,983,478

6,504,445-,615

tri con lai
I.Tai Dgay d~u Dam

572,459,195

41,931,325,063

30,211,732,491

14,525,317,133

9,089,886,994

2.Tai Dgay euai Dam

163,853,473

53 990_!_790...1.091

29,135,168,613

10,778,713,667

7,647,315,108

128,103,805

47,689,301,193

m. Gia

Thuyet minh Bdo coo tal chlnh la m(jl

b9 phdn

khong tach roi cua Bao do fai chinh

°

13


CONG TY CO PHAN GIONG CAY TRONG TRUNG (fONG
D,a chi: S6 0 I Luong Dinh ella, Phuong Phuong Mai, Quan D6ng E>a,TP Ha N(li

THUYET MINH BAO CAO TAl cHiNH (ti~p tbeo)
Nam tai chinh k8t thuc vao ngay 31 thang 12 nam 2014
5.7.

Tang giam tai san c&djnh vo hinh
Khoan muc

Quy~n sit d~ng
d~t

Ban quyen b~ng
phat minb

Ph§n m~m may

TSCDvo binh
khac

tinh

TAng

A. Neuyen gia

1. S& d§u nam
2.Tanf troDf nam
-Mua trong nam
-Tao ra ill nQi bQ doanh n_ghi~p

2,395,787,000

6,600,000,000

71,000,000

0

9,066,787,000

1,685,000,000

1,685,000,000

1,685,000,000

1,685,000,000
0

-Tang khac

3.Giam trong nam
-Thanh ly, llhlIQ'ng ban
-Giam khac
4. S&du cu&i kjr
B. Gia tri bao mon
1. S&d§u nam
2.Tanf trong nam
-KhAu hao trong nam
-Tang_khac
3. Giam trong nam
-Thanh Iy, nl1l1Q'11g
ban
-Giam khac
4• S.(
s . IcY
0 d If CUOI

C. Gia tri CODlai
I.Tai nfay diu nam
2.Tai nfay cu&i ky

0
0

2,395,787,000
120,000,000

-

-

8,285,000,000
3,138,333,333
1,455,333,332
1,455,333,332

0

0

71,000,000
71,000,000
0

0

0

0

0

0

0

-

10,751,787,000

0

0

0

3,329,333,333
1,455,333,332

-

0

-

0

1,455,333,332
0

0

0

0
0
0

120,000,000

4,593,666,665

71,000,000

-

4,784,666,665

2,275.787,000
2,275,787,000

3,461,666,667
3,691,333,335

0
0
0

0

0
0

Thuyet minh Bao cao tai chlnh la m91 b9 phdn khong tach roi cua Bao cao (ai chinh

5,737,453,667
5,967,120,335

14


CONG TY CO pHAN GIONG CAY TRONG TRUNG (fONG
Dia chi: S6 01 Luong Dinh Cua, Phuong Phuong Mai, Quan D6ng Da, TP WI NQi
THUYET MINH BAO CAO TAl cHiNH (Ti~p theo)
Narn tai chinh k~t thuc vao ngay 31 thang 12 narn 2014

5.8.

Chi phi xay dung

TAng

s5 chi

CO'

ban dO'dang

0110112014

(VND)

(YND)

phi XDCB dO' dang, trong do:

D1,l'an xay dung nha Phuong Mai

2,113,446,664

2,113,446,664

KhoDTQG

3,466,687,000

262,128,000

14,354,709,741

2,900,884,000

Die an xdy dung nha lam viec
Du dn EJ6ng Van

6,451,029,000

Cong trinh khac

CQng

5.9.

31112/2014

434,291,000

358,464,000

26,820,163,405

5,634,922,664

D~u ttl vao cong ty lien doanh, lien k~t.
31112/2014

sa hlQ'Dg(CP)
Cong ty CP giong cay trong
MiSn Nam
CQng

Ty I~ phin 56' hfiu

5,996,940
5,996,940

Gia trj
(VND)

0110112014
Gia tr]
(CP)
(VND)

sa hlQ'Dg

369,700,019,720
369,700,019,720

40%

5.10. D~u til vao cong ty con
31112/2014
Gia tr]
(VND}

s6 IllQ'Dg(CP)
Cong ty CP Giong cay trong

01101/2014
S6111Q'Dg Gia tr]
{CP}
(VND}

30.608

30.608. 000.000

30.608 30.608.000.000

30.608

30.608.000.000

30.608 30.608.000.000

HaTay
CQog
Ty I~ phfrn 56' hflu

53,8%

31112/2014
S6 hrong (CP)

Gia tr]
(VND}

0110112014
S6111Q'Dg Gia tr]
(CP)
(VND}

Cong ty CP giong Nang
lam nghiep Quang Nam

420,860

6,425,188,000

208.650

3.258.288.000

CQog

420,860

6,425,188,000

208.650

3.258.288.000

Ty I~ phan so hfru

84,17%

Thuyet minh Bdo cdo ta! chinh fa ml)t bl)phdn khong tach rai cua Bdo cao tai chinh

15


CONG TY CO PHA.N GIONG CAY TRONG TRUNG {fONG
Ha NQi

Dja chi: S6 01 Luang Djnh eua, Phuong Phuong Mai, Quan D6ng Da, TP

THUYET MINH BAo cAo TAl cHiNH (TiSptheo)

Narn tai chinh k~t thuc vao ngay 31 thang 12 nam 2014
5.11. D~u nr dai han khac
31112/2014
Gia tr]

sa hrQ'Dg
(CP)

Cong ty

e6 ph§n

GeT Thai Binh

62,126

Diu tu khac

(YND)

0110112014
StlluQ'Dg
Gia trj
(CP)
(VND)

8,298,080,000
3,413,953,964

Gia tr] thu~o cua khoan d~u nr

11,712,033,964

5.12. Thu~ va cac khoan phai oQP Nha mroc
31112/2014
(VND}
Thu~ gia tri gia tang

0110112014
(VND}

86,593,920

78,412,900

863,476,262

483,593,023

ca nhan

1,087,315,718

2,011,697,313

TiSn thue d§t, thu~ d§t

154,306,029

469,661,220

TI1U~thu nhap doanh nghiep
Thue thu nhap

Thue khac

16,285,230

CQog

2,191,691,929

3,059,649,686

31112/2014

0110112014
(VND)

5.13. Cac khoan phai tra, phai oQP ngio han khac

(YND}
Phai tra

435,750

Phai tra tiSn gi6ng g6e
Ban quan

Iy khu

cong nghiep

Cac khoan phai tra, phai 119Pkhac
CQog

984,550,275

970,720,275

5,250,657,281
6,353,358,896

4,148,620,195

12,588,566,452

5,119,776,220

Thuyet minh Baa cao ta! chinh la mot bi)phdn khong tach rai cita Baa cao tai chinh

16


CONG TY

co PHAN GIONG CAY TRONG TRUNG trONG

Dja chi: S6 01 Luong Birth Cua, Phuong Phuong Mai, Quan D6ng Da, TP HANQi

THUYET MINH BAo cAo TAl cHiNH (Ti~p tbeo)
Nam tai chinh ket thuc vao ngay 31 thang 12 nam 2014
5.14. Cong
a.Cong

CI}

CI}

Tai chinh

quan

Iy riii ro van
31112/2014

(VND)
Tai san tai chinb
Ti€n

f)~u tu dai han khac

97,094,853,557
100,125,652,664
3,944,000,000
11,712,033,964

A
Tong
cong

212,876,540,185

Phai thu khach hang va phai thu khac
f)~u nr ngan han
A

Trong

do

D1fo'j 1 Dam
Ti€n

0110112014
(VND)
53,318,123,331
123,483,984,541
2,933,326,000
179,735,433,872

97,094,853,557
100,125,652,664
3,944,000,000

53,318,123,331
123,483,984,541

201,164,506,221

176,802,107,872

Phai thu khach hang va phai thu khac
f)~u nr ngan han
f)~u nr dai han khac

11,712,033,964

2,933,326,000

T6ng cQng

11,712,033,964

2,933,326,000

Phai thu khach hang va phai thu khac
f)~u tu ng~n han
f)~u nr dai han khac

T6ng cQng
Til' 1d~n5 Dam
Ti~n

Cong ty quan tri nguon v6n nharn dam bao cho hoat d9ng cua cong ty duoc lien tuc d6ng thai t6i da
hoa lQ'iich eua e6 dong.
Cong ty da xay d\l'ng h~ th6ng quAn Iy rui ro nh~m phat hi~n va danh gia eac rui ro rna Cong ty phAi
ehiu, thiSt I~p cae ehinh sach va quy trinh ki~rn saat rui ro a muc chip nh~n dUQ'e.H~ th6ng quim Iy
rui ra dUQ'exem xet l1;1idinh ky nh~m phAn anh nhfrng thay d6i eua di~u ki~n thi tmang va h01;1tdQng
eua Cong ty.

Thuyit minh Bao cao tai chinh fa m9t b9 ph4n kh6ng tach rai clia Bao cao tai chinh

17


CONG TY CO PHA.N GIONG CAY TRONG TRUNG lJONG
Dia chi: S6 0 I Luong Dinh Cua, Phuong Phuong Mai, Quan B6ng Da, TP Ha NQi

THUYET MINH BAO CAO TAl cHiNH (Ti~p tbeo)
Narn tid chinh k6t thuc vao ngay 31 thang 12 nam 2014

b. Cong

Cl} quan

Iy rui

ro tin dung
31112/2014
(VND)

Tai san tili cbinh
Cac khoan vay
Phai tra khach hang va phai tra khac
Chiphiphaitra
TAng cQng
Trong

0110112014

(VND)

24,044,000,000
101,692,981,416

59,454,352,505

530,643,428

7 I3,830,040

126,267,624,844

60,168,224,185

do

DuO; 1 nam
Cac khoan vay

24,044,000,000

Phai tra khach hang va phai tra khac
Chi phi phai tra

101,692,981,416

59,454,352,505

530,643,428

713,830,040

TAng cQng

126,267,624,844

60,168,182,545

Til 1 d~n5 nam
Ti€n
Phai thu khach hang va phai thu khac
D§u nr nglln han
D§u nr dai han khac
A
Toog

A

CQog

Cong ty co chinh sach tin dung phu hop va thuong xuyen thea doi, danh gia tinh hinh d8 co phuong
p~ap, chinh sach quan tr] tin dung phu hop nhAt nharn han eh8 rui ra t6i da d6ng thai dam baa du v6n
de dap {rng ha~t dQng eua cong ty cling nhu dap {rngcae nghia V1,l rai ehinh hi~n t~i va tuong I~i.

Thuyit minh Birocao tiii ehinh iii mot bo phtjn kh6ng tach rai eua Bao eao tiii chinh

18

CONG TV CO PHAN GIONG CAY TRONG TRUNG HONG
Dia chi: S6 01 Luang Dinh Cua, Phuong Phuong Mai, Quan D6ng Da, TP Ha NQi

THUVET MINH BAo cAo TAl CHiNH (Ti~p theo)
Narn tai chinh kSt thuc vao ngay 31 thang .12 narn 2014
5 14 van chu SO' hiru

se duo ngay

t~i 01/01l2Q13

van dAu tU'
ella ehu so' htru

Th~ng duovan
A
'
co phan

100,298,380,000

54,797592,850

C6 phi~u
quy

Quj' d§u nr

-

phat tri~n

Quy dl!
phong TC

56.510,684,637

9,050,259,782

van khac
262,128,000

Lc;rinhu~n

CQng

51,864,299,376

272,783,344,645

- Tang trong nam nay

-

- Liii trong narn nay
98,029,881,019

98,029,881,019

(30,090,161,700)

(30,090,161,700)

(33,665,823,179)

(9,467,023,769)

(460,000,000)

(450,400,000)

85,678.195,516

330,805,640,195

121,333,538,099

121,333,538,099

- C6 nrc bing ti~n
-Ph an ph6i NL nam 2012
20,318,650,476

3,880,148,934

- Giam khac
9,600,000

se dir t~i ngay 31112/2013

100,298,380,000

54,797,592,850

76,838,935,113

12,930,408,716

262,128,000

- Lai trong narn nay
- Tang trong narn nay

52,651,620,000

276,447,935,000

5,024,510,000

334,124,065,000

-Phan ph6i NL nam 2013
50,447,977,183

4,773,011,315

(55,220,988,498)

- Phan ph6i quy KTPL tli

nguon LN nam 2013

(9,482,794,308)

(9,482, 794,30~

(15,029,416,500)

(15,029,416,500)

- C6 nrc con lai nam 2013
- Mua c6 phi~u quy
(102,270,000)

(102,270,000)

- Ban c6 phieu quy
102,270,000

102,270,000

- Giam khac

s6 du t~i ngay cu6i ky

152,950,000,000

331,245,527,850

Thuyit minh Bdo cdo fbi chinh la m9t b6 phdn khong tach roi cua Bao cdo tiIi chinh

0

°

(4,588,070,921 )
122,698,841,375

(5,286,638,000)
17,703,420,031

°

(400,000,000)
126,878,534,309

(10,274,708,921)
751,476,323,565

19


CONG TY CO PHAN GIONG CAY TRONG TRUNG {fONG

Dia chi: se 01 Luang Dinh Cua, Phuong Phuong Mai, Quan D5ng Da, TP Ha NQi

THUYtT MINH BAo cAo TAl CHiNH (Ti~ptheo)
Nam tai chinh kSt thuc vao ngay 31 thing 12 nam 2014

VBn chu SO' hfru (ti~p theo)

Chi tiit van dilU til' cua d,u sO' Itiru
31112/2014

0110112014

(VND)

(VND)

V6n gop cua Nha ruroc

o

11,054,160,000

V6n gop cua d6i nrong khac

152,950,000,000

89,244,220,000

CQng

152,950,000,000

100,298,380,000

S6 hrong e6 phieu guy: 0 C6 phieu

Cdc giao die" vi van voi cdc eltu SO'Iziru vaph lin pltai ea tue, chia /pi nltu{in
2014
(VND)
VBn dAu nr cua chu SO' hfru

V6n gop dc1unam
V6n gop tang trong nam

2013
(VND)

100,298,380,000

100,298,380,000

100,298,380,000

100,298,380,000

52,651,620,000

V6n gop giam trong narn
V6n gop eU6i narn

152,950,000,000

100,298,380,000

Catue

2013

2014
C6 nrc dii cong bB sau ngay k~t thiic
k~ toan nam

kY

C6 rue dir kiSn tren e6 phieu ph6 thong
C6 rue cong b6 tren c6 phiSu lIU dai

30%

30%

30%

30%

C6 tlfC cua cB phi~u uu diii luy k~ chua
du(,Ycghi nh~n

Thuyit minh Bao cao (ai chinh la m6t b9 phf7nkhong tach rai cila Bao cao fai chinh
20


CONG TY CO pHAN GIONG CAY TRONG TRUNG liONG
Dia chi: S6 0 I Luong Djnh Cua, Pbuong Phuong Mai, Quan D6ng Da, TP Hfl Nqi

THUYET MINH

BAo cAo

TAl

cHiNH (Ti~p theo)

Nam tai chinh k~t thuc vao ngay 31 thang 12 nam 2014

C6 phi~u

S6 hrgng c6 phi~u (lang kY phat hanh

31112/2014

01/0112014

(YND)

(YND)

10,029,838
10.029.838
10,029,838

S6 hrgng c6 phi~u dli ban ra cong chung
C6 phieu ph6 thong

10.029.838
10,029,838

10.029.838

C6 phi~u uu dai

S6 hrqng c6 phi~u phat hanh trong

kY

C6 phieu ph6 thong

5,265,162

C6 phi~u uu dai

S8 hrqng c6 phieu dang hru hanh
C6 phieu ph6 thong

15,295,000

10.029.838

15,295,000

10.029.838

C6 phieu uu diii
Menh gia c6 phieu dang hru hanh:

10.000 VND

Cdc quj cua doanb nghijp
31112/2014
(VND}
Quy d§u ill phat trien
Quy du phong tai chinh

Ci]ng

0110112014
(VND}

122,698,841,375

76,838,935,113

17,703,420,031

12,930,408,716

140,402~61z406

89,769,343,829

Muc dich trich ldp va su dung cac qujJad aau tu phuc V1,lcho nghien CUu, tdi san xudt,
ma r6ng kinh doanh va du phong rui ro tai chinh trang tU07lglai. Quy d¥ aau tu phcit
tridn va quj d¥ phong tai chinh au9'c trich l(lp tic19'inhu(ln sau thud chua phdn ph6i
thea nghj quyit cua Dt;lih9i cci aong thuang nien hang nom.

Thuyit minh Bao cao tiJichfnh la m(jt b(jph~n khOngtach nJi cua Bao cao tai chinh

21


CONG TY

co PHAN GIONG CAY TRONG TRUNG lfONG

Dia chi: S6 0 I Luang Djnh Cua, Phuong Phuong Mai, Quan D6ng Da, TP

Ha NQi

THUYET MlNH BAo cAo TAl cHiNH (Ti~p theo)
Nam tai chfnh kSt thuc vao ngay 31 thang 12 narn 2014
6.
THONG TIN BO SUNG CHO cAc KHoAN MUC TRiNH BAY TRONG BAo cAo
KET QuA HO~T DQNG KINH DOANH
.
6.1.

Doanh thu ban hang va eung cAp djch

VI}

Til 0110112014
d~n 31112/2014
(VND)
T6ng doanh thu ban bang va eung clp dieh VI}

Doanh thu ban hang
Doanh thu cung

6.2.

cAp dich

Til 0110112013
d~n 31112/2013
(VND)

720,469,128,791

614,716,757,565

720,469,128,791

614,716,757,565

Vl,l

Cac khoan giam trjr doanh thu
Til 01/0112014
d~n 31112/2014
(VND)

Til 0110112013
d~n 31112/2013
(VND)

T6ng eac khoiin giam trir doanh thu

39,544,482,053

35,421,030,322

Giam gia hang ban

6,763,541,003

650,690,912

Hang ban bi tra lai

32,780,941,050

34,770,339,410

6.3. Doanb tbu tbuin

Doanh thu thuin v~ ban hang va eung clp djch

VI}

Doanh thu tImAntrao d6i san phim hang hoa

Til 0110112014
d~n 31/12/2014

Til 0110112013
d~n 31112/2013

(VND)

(VND)

680,924,646,738

579,295,727,243

680,924,646,738

579,295,727,243

Doanh thu thuan cung cAp dich VI,l

6.4.

Ghi van bang ban va djch

VI}

eung cAp
Til 0110112014
d~n 31112/2014
(VND)

Til 0110112013
d~n 3111212013
(VND)

Gia v6n cua thanh pharn, hang h6a eta ban

I~p/(Hoan nhap) dir phong giarn gia
hang t6n kho

406,026,530,177

350,452,841,885

1,796,492,717

20,580,914

CQng

407,823,022,894

350,473,422,799

Thuyit minh Baa cdo tai chinh La !I7(jtb9 phdn kh6ng tach rai ella Baa cao tai chinh

22

Trich


CONG TY CO pHAN GIONG CAY TRONG TRUNG UONG
Dja chi: S6 0 I Luong Djnh ella, Phuong Phuong Mai, Quan D6ng Da, TP Hft NQi

THUytT MINH BAo cAo TAl cHiNH (Ti~ptheo)
Narn tai chinh k8t thuc vao ngay 31 thang J 2 narn 2014
6.5. Chi phi san xu~t kinh doanh theo y~u t6

Tit 01/0112014
d~n 31112/2014
(VND}

Chi phi nguyen lieu, y~t li~u
Chi phi nhan cong
Chi phi khAu hao tai san c6 dinh
Chi phi dich vu mua ngoai
Chi phi khac
CQng

6.6.

(VND}

443,008,589,225

403,198,945,572

59,265,000,275

56,336,049,971

9,624,202,606

8,956,884,739

44,239,965,133

20,635,396,544

7,837,108,210

8,062,427,615

563,974,865,449

497,189,704,441

Doanh thu hoat dQng tii chinh
Tit 0110112014
d~n 31112/2014
(VND)

Tit 0110112013
d~n 31112/2013

(VND)

Lai tiSn gtii, tiSn eho yay

3,913,244,900

3,978,371,974

C6 nrc, loi nhuan dtroc chia

4.982.229.800

950,565,800

Lai chenh I~ch tY gia

Doanh tim hoat dQng tai chinh khac
CQng

6.7.

Tit 0110112013
d~n 31112/2013

341,870, J 87

101,573,831

20,338,265
9,257,683,152

5,030,511,605

Chi phi hoat dQng tai chinh

Lai ti~n yay
L6 chenh I~ch tY gia
Trich I~p/(Hoan nhap) dtr phong giam gia
cac khoan d~u nr

Tit 01/0112014
d~n 31112/2014

Tit 0110112013
d~n 31112/2013

(YND)

(VND)

370,295,013

6,801,044

927,342,326

878,893,393

546,665,300

(1,293,330,100)

Chi phi hoat dQng tai chinh khac

1,533,936,975

CQng

3,378,239,614

Thuyet minh Bdo cdo tai chinh la mot b(Jphan kh6ng tach rai cuo Bao cao tai chinh

(407,635,663)

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CONG TV CO PHAN GIONG CAY TRONG TRUNG U'ONG
Dja chi: S6 0 I Luong Dinh Cua, Phuong Phuong Mai, Quan D6ng Da, TP Ha NQi
THUYET MINH BAo cAo T AI cHiNH (Ti~p theo)
Narn tai ch Inh k€t thuc vao ngay 31 thang 12 narn 2014
6.8.

Chi phi thn~ thu nh~p doanh nghi~p hi~n hanh
Til 01101/2014
d~n 31112/2014
(VND)
Chi phi thu8 thu n?~P doanhnghiep tren
thu nMp chiu thue nam hi~n hanh
CQng

6.9.

1,535,914,150
1,535,914,150

Til 0110112013
d~n 31112/2013
(VND)
2,483,621,251
2,483,621,251

Lii co' ban tren c& phieu.

Til 0110112014
d~n 31112/2014
(VND)
Loi nhuan sau thue TNDN (VND)
C6 phieu ph~ thong dang hru hanh binh
quan (co phieu)
Lfii CO" ban tren c6 phiSu (VND)

121,333,538,099

Til 01/0112013
d~n 31/12/2013
(VND)
98.029.881.019

12,516,165

10,029,838

9,694

9,774

6.10. LQi nhn~n san thn~
Til 01110/2014
d~n 31112/2014
(VND)

Til 01110/2013
d~n 31112/2013

(VND)

ty me

37,166,979,973

19,537,715,967

CQng

37,166,979,973

19,537,715,967

Loi nhuan sau thue cua e6 dong cua Cong

T6ng loi nhuan sau thue quy 4/2014 la 37,166,979,973 d6ng, tang 90,23% so voi quy
4/2013, la do nam 2014 nhuan hai thang 9, m{>t phan san hrong hang ban cua thai vu quy
3/2014 dAylui sang quy 4/2014 va cong ty tang hrong san pham tieu thu trong quy 4/2014
t6ng san luqng hang ban tang 18,8% so v(YiQuy 4 nam 2013 d~n d~n doanh thu tang va lqi
nhu?n tang nhu tren.

Thuy€l minh Bao cao fai chinh La m(jt b(j phrjn /chong tach rai cua Bao cao lai chinh

24