Báo cáo tài chính hợp nhất quý 3 năm 2014 - Công ty cổ phần Giống cây trồng Trung ương

CONG TY

CO pHAN

GIONG CAY TRONG TRUNG UONG

S6 1 Luang Dinh Cua -Phuong Mai -D6ng Da-Ha NQi

ISO 9001: 2008

BAo cAo TAl CHINH HOP
NHAT
•
T~i ngay 30 thang 09 Dam 2014

Ha NQiTI0- 2014


CONG TY CP GIONG

cxv

TRONG TW

£>i<.tchi: S6 1 Luang Dinh cos, Phuong Mai, £>6ng Ba, Ha N(>i

BANG CAN DOl

KIt ToAN HQP NHAT

Ngay 30 thing 09 nam 2014

Don vi : VND

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BANG CAN DOl KE ToAN HQP NHAT (ti~ptheo)
Ngay 30 thang 09 nam 2014

NGUONVON

Don vi : VND
Masa

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BANG

cAN DOl KE ToAN

H<}P NHAT (ti~p theo)
Don vi : VND

Ngay 30 thang 09 nam 2014
Thuy~t
minb

CHi TIEU

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30/09/2014

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NGU'OIL~P

Nguyen Thi Nhtr Quynh

Brio crio tai chinh

nay phai

KE ToAN TRUONG

Phan Th€ Ty

duac doc chung v&i cric thuyit minh keo thea.

Tran Kim Lien

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CONG TV CP GIONG CA Y TRONG"TW

S6 1 Luong Dinh

Di~ chi:

eua, Phuong Mai, Dong Da, Hi!NQi

BAo cAo KET QUA HO~ T DQNG KINH DOANH HQP NHA.T
Ttl" ngay 01/07/2014 d~n ngay 30/09/2014
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Tran Kim Lien


DON VI: CONG TY CP GIONG

CAY TRONG

TW

Dia chi: S6 1 Luong Dinh Cua - Phuong Mai - D6ng Da - Ha NQi

BAo cAo LUU CHUYEN TIEN T:E: HQ'P NHAT
T~i ngay 30109/2014
D011 vi tinh : VND
~t
Liiy k~ tir diu nam l1~ncu6i quy
Mil s6 T h uye I------=:.-----.--------!:......::....---I
Minh
Narn nay
Nam tnr6'c

1

2

3

4

5

I. Liru chuyen ti~n tir hoat
dona kinh doanh
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1. Ti~n thu ban hang, eung

dp dich vu va doanh thu

khac

1

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u

3. Tien chi tra eho nguoi lao dQng

3

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····7:··Ti"~~··~·hTki~·A~··~·h;·h;?t·d~·~g·~·~~··~~·~t··ki~h·d~·~~h·······················
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.

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···········C3·:"283·;6·i·9:·6·j·8)·

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···········i·4:293j·9·S~·909··
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::~:~~:~~:~:Y.:~~::~:~~~:i~:~:~p.::~~:~9.~:~:~§.~:g:~:~:~::~Q~:~:~:::::::::::::::::::::::::
:::::::~9:::::::::::::::::::::::::::::::::::::jj;~Q.7.:;~j~;1.~?::::::::::::::~~;§'!~:;~:?':~~:~9.Q.::
II. Lu'U chuyen tien tir hoat dQng diu nr

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···········("2·j·jj·0·:·i"34:·000·j·············C4:·0·j·6-;-ii6:·i··sO)·
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24

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.
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I. Ti~n thu tir phat hanh e6 phieu, nhan v6n gop cua CSH

31

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p/himh.

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AH cua thay l10i tY gia hoi l10ai quy doi ngol.li t~
Ti~n va tlfong dlfo'ng ti~n cu6i ky (70 = 50+60+61)

NGUC)"IL~P

Nguy~n Thi Nhu Quynh

61
70

Kt TOAN

.

?~.!p.~.~~.7.~1.?~~
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158,031,905,304

101,476,489
87,157,213,950

TRUONG

Phan Th€ Ty

860 ccio teli chinh nay phai atwc a9c chung vai cac thuyil minh keo theo.

5


CONG TY CO PHAN GIONG CAY TRONG TRUNG lfONG
Dia chi: S6 01 Luang Dinh ella, Phuong Phuong Mai, Quan fl6ng Da, TP Hit NQi

THUYET MINH BAo cAo TAl cIIiNH H<}PNHAT(Ti~p theo)
Nam tai chinh k~t thuc vao ngay 30 thang 09 nam 2014
1.

D~C DIEM HO~T DONG CVA DOANH NGHI¥P
Cong ty C6 ph&n Giong cay trong Trung irong duoc c6 phAn hoa nr Doanh nghiep nha nuoc
mang ten Cong ty Giong cay trong Trung uong I thanh Cong ty C6 phAn Giong cay tr6ng Trung
irong thea Quyet dinh s6 5029 QB/BNN- TCCB ngay 10 thang II nam 2003 cua BQ Nong
nghiep va Phat tri~n Nang than va ducc So K~ hoach va BAu ttl TP Ha NQi dp GiAy chirng
nhan Bang kY kinh doanh s6 0103003628 ngay 06 thang 02 Dam 2004. Trong qua trinh hoat

dQng, cac thay d6i b6 sung v~ v6n di~u l~, nganh ngh~ kinh doanh cua Cong ty da IAnlug! dtroc
chirng nhan tai GiAy chirng nhan Bang IcY kinh doanh s6 0103003628 thay d6i l&n 2 ngay
25/09/2006, thay d6i I&n3 ngay 16/i 112006, thay d6i IAn4 ngay 02/11/2007, thay d6i IAn5 ngay
21/04/2008, thay d6i I&nthu 6 ngay 22/09/2009, thay d6i IAn 7 ngay 11/11/2010, thay d6i IAn 8
ngay 23/09/2011, thay d6i IAn9 ngay 2110112013, thay d6i IAn 10 ngay 30/0612014.

Ngay 30/06/2014, cong ty hoan tAt vi~c dang ky kinh doaDh thay d6i IAnthu 10, co GiAy chUng
nh~n dang ky doanh nghi~p Cong ty c6 phAn v6'i rna s6 doanh nghi~p m6'i s6 0101449271. Theo
do:
Nganh, ngh~ kinh doanh cua Cong ty bao g6m: Tr6ng tr9t; Kinh doanh gi6ng cay tr6ng va V?t
tu ph\lC V\l cay tr6ng; XuAt nh?p khAu trt,rc ti~p v~ gi6ng cay tr6ng va V?t ill ph\lc V\l san xuAt
gi6ng cay tr6ng; Gia cong, ch~ bi~n, dong goi, bao qmin gi6ng cay tr6ng va v~t ill ph\lc V\l cay
tr6ng; Kinh doanh bAt dQng san.
Cong ty co trp so' chfnh t~i s6 01 Luang Binh Cua, Phuang Phuong Mai, Qu~n B6ng Ba, TP Ha
NQi. Ngoai ra, Cong ty con co cac dan vi trt,rcthuQc, Cong ty con va Cong ty lien k~t nhu sau:
1. Bun vi tnfC thuQc :
- Cac Chi nhanh:
+ Chi nhanh Mi~n Trung
+ Chi nhanh Thai Binh
+ Chi nhanh Mi~n Trung va Tay Nguyen
+ Chi nhanh Thanh Hoa
- Cac Xi nghi~p:
+ Xi nghi~p B6ng Van
+ Xi nghi~p Ba Vi
Dun vi tr~rcthuQc khac:

+ Trung tam nghien Clru, (rng dpng va chuy~n giao cong ngh~.
+ Van phong d~i di~n t~i tinh Udomxay
+ Tr~i tlwc nghi~m Khoai Chau
+ Nha may ch~ bi~n Thucmg Tin

2. Cong ty con:
+ Cong ty C6 phAn Gi6ng cay tr6ng Ha Tay
+ Cang ty cll phin Gi6ng Nang lam nghi~p Quang Nam
3. Cong ty lien k~t: Cong ty C6 phAn cay tr6ng Mi~n Nam.
D~n ngay 30 thang 09 nam 2014, t6ng s6 can bQ nhaD vien Cong ty va Cong ty con la 373
nglfo"i.

Thuyet minh Bao cao fiJi chinh Iii m9t

b9 phr;inkh6ng tach raj

cUa Bao cao tili chinh

6


CONG TY CO pHAN GIONG CAY TRONG TRUNG lfONG
E>jachi: S6 01 Luong Dinh Cua, Phuong Phuong Mai, Quan D6ng Da, TP HflNQi

THUytT ~

BAo cAo TAl cHiNH H<}PNHAT(Ti~ptheo)

Narn tai chinh ket thuc vao ngay 30 thang 09 nam 2014

2.

CHuAN Ml/c vA CHE DQ

KE ToAN AP Dl}NG

Bao cao tai chlnh hQP nh~t duoc I~p phu hQPvoi cac ehufut rmrc k~ toan, ch~ dQ k~ toan Vi~t Nam
hien hanh,

Hlnh tlnrc s6 k~ toan ap dung: Chung ttl' ghi s6

3.

KY KE ToAN, DON VJ TIEN T¢ sir D'QNGTRONG KE ToAN
Narn tai chinh cua Cong ty duoc b~t dAu tir ngay 01/01 va k~t thuc vao ngay 31/12 duong lich
hang narn.
Dun vi ti€n t~ Slr dung trong k~ toan la d6ng Vi~t Nam (VND).

4.

cAc CHINH SACH KE ToAN QUAN TRQNG

4.1. Uo-c tinh k~ toan
Viec I~p Bao cao Tai chinh hop nhat tuan thu theo cac Chuan mire k~ toan Vi~t Nam, H~ thong
kS toan vi~t nam va cae quy dinh hi~n hanh khac vS k~ toan Vi~t Nam yeu cAu Ban T6ng giam
d6c phai e6 nhfrng u6'c tinh va gia dinh anh huong d~n s6 li~u bao cao v€ eong ng, tfli san va
vi~c trinh bay cae khoan eong ng va tai san ti€m tang t;;ti ngay l~p bao cao tfli chinh hqp nh~t
cling nhu cae s6 li~u bao cao vS doanh thu va chi phi trong su6t kY k~ to{lll. K~t qua ho;;ttdQng
kinh doanh th~rct~ co thS khae v6i cae u6c tinh, gia dinh d~t ra.
4.2.

CoosO'hQ'p Dh~t Bao cao tili chinh

Bao cao tai chinh hqp nhfrt duqe I~p tren Co' sa hgp nh~t bao cao cua Cong ty m(! - Cong ty C6
phAn Gi6ng cay tr6ng Trung uang va bao cao tai ehinh cua cae Cong ty eon - Cong ty C6 phAn

Gi6ng cay tr6ng Ha Tay va Cong ty CP Gi6ng Nong lam nghi~p Quang Nam duqc I~p cho kY kS
toan kSt thlle vao ngay cu6i ky kS toano Vi~e kiSm soat nay d;;ttdUQ'ekhi Cong ty ID(!e6 kha nang
kiSm soat cac chfnh sach tai chinh va ho;;ttdQng cila eac eong ty nMn dAu tu nhfun thu dUQ'e-lqi
feh tU·ho;;ttdQng eua Cong ty con.
Lqi feh e6 dong thi~u s6 trong tai san thuAn cua cong ty con hQP nhAt dUQ'exae dinh la IDQtchi
tieu rieng bi~t tach khoi phAn v6n ehu so' hfru cua Cong ty. LQ'ifeh cua c6 dong thi~u s6 bao g6tn
gia tr, cic Iqi fch cua c6 dong thiSu s6 t~i ngay hQP nhAt kinh doanh ban dAu va phAn Igi ich cua
c6 dong thic3us6 trong Sl! bi~n dQn~ cua t6ng v6n ehil sa huu k~ tl1 ngay hqp nhAt kinh doanh.
Cae khoan 16 tuO'ng ung v6"iphAn von cua c6 dong thi~u s6 vUQt qua phAn v6n eua hQ trong t6ng
v6n ehu so' hu'u eua Cong ty eon dll'gc tinh giam vao pbAn lqi lch eila Cong ty trlr khi c6 dong'
thi6u s6 co nghTa V\l rang bUQcva c6 khAnang bu dip khoan 16 do.
Trong tnrcmg hqp cAn thi€t, bao cao tai ehinh ella cong ty eon duQ'c diSu chinh dS cac ehinh sach
k~ toan dU'Q'cap d1,lngt~i Cong ty tn(! va eong ty con la gi6ng nbau.
Cac khoan tim nh~p va ehi phi chua thllc hi~n tl1 cac giao dieb n9i b9 va eac s6 du nQ1bQ giua
Cong ty m(! va eong ty con duge lo;;tibo khi hQP nh~t bao eao tai chinh. Khoan liii vay va 16 chua
th~Tehi~n phat sinh ill cae giao dich vai cae cong ty lien k~t duQ'c h~cb toan theo phu'O'ngphap
v6n chu so' hG'udUQ'ctrl1 vao khoan dAu tlf trong ph~m vi lqi feb cua Cong ty va cac cong ty con
t~i cong ty lien k€t.
HQ'pnh;h kinh doanh dU'qc h~eh to an thea phu'o'ng phap mua t~i ngay mua, la ngay chuySn giao
quy€n kic3tnsoat giG'aCong ty va cae cong ty con.

Thuyet minh Bao cao tai chinh fa m9t b9 phrJnkh6ng lach rf3'icia Bao cao fai chinh

7


CONG TY CO pHAN GIONG CAY TRONG TRUNG UONG
Dia chi: sf>01 Luong Dinh ella, Phuong Phuong Mai, Quan Df>ngDa, TP Ha NQi
THUYET MINH

BAo cAo

TAl

cHiNH H<}P NHAT(Ti~p

theo)

Nam tai chinh k~t thuc vao ngay 30 thang 09 narn 2014
4.3. DAn tir vao cong ty lien k~t
Cong ty lien k~t la mot cong ty va Cong ty co anh huong dang k~ nhung khong phai la cong ty
con hay cong ty lien doanh cua Cong ty. Anh huong dang k€ th€ h~~n a quyen tham gia vao viec
dua ra cac quyet dinh v~ chinh sach tai chinh va hoat dQng cua ben nhan d~u tu nhung khong co
anh lurong vS mat ki~m soat hoac d6ng kiem soat nhtrng chinh Stich nay.
Trong Bao cao Tai chinh hop nh~t, cac khoan d~u tu vao Cong ty lien k~t dUQ"ck~ toan thea
phirong phap v6n chu sa htru. Theo phirong phap nay, cac khoan gop v6n lien k~t dlIQ"Ctrinh bay
tren Bang can d6i k~ toan hQ"pnh~t thea gia g6c va dlIQ"CdiSu chinh thea nhfrng thay d6i trong
ph~n v6n gop clla Cong ty vao ph~n tai sfm thu~n cua Cong ty lien k€t sau ngay mua khoan d~u
tu.
4.4.

LQ'i th~ thlfo·ng m~i

Tren Bao cao tai chinh hO·pnh~t lQ"ithS thuang m~i la ph~n phI,! trQi gW·a gia phi hQ"pnh~t kinh
doanh so v6i ph~n IQ"ifeh cua cong ty trong t6ng gia tri hQ"pIy cua tai sim, cong nQ"cua cong ty
con, cong ty lien k~t ho?c don vi gop v6n lien doanh t~i ngay th\fc hi~n nghi~p VI,!d~u tu. Lo-i
th~ thlIong m~i dlIQ"Ccoi la mQt tai sim va hinh, dlIgC tinh kh~u hao thea phuong phap dubng
.th~ng tren tho·i gian huu d~tng u6c tinh cua Igi th~ kinh doanh do la 10 nam.
4.5.

Ti~n va cac khoan tlfO'ng dlfO'ng ti~D

TiSn bao g6m tiSn m~t t~i quy, cac khoan tiSn giri ngan hang (khong ky h~n).
Cac khoan ttfO"ngduong tiSn la cac khoan d~u tlf ng~n h~ co thai h~n thu h6i ho?c dao h~n
khong qua 3 thang co khft nang chuyen d6i thanh mQt lUQ"llgtiSn xac dinh va khong co rui ro
trong chllyen d6i thanh tiSn k~ tu- ngay mlla khoan d~u m do t~i thai diem bao cao.
4.6.

Cac giao dich ngo~i t~

Can Clf Thong tu s6 179/2012/TT-BTC ngay 24110/2012 cua BQ Tai Chinh Quy dinh vS ghi
nh~n, d{rnh gia, xu ly cae khoan chenh I~ch t:Y gia h6i doai trong doanh nghi~p.
Cac nghi~p Vl,lphat sinh b~ng d6ng tiSn khac ngofti d6ng Vi~t Nam (VND) dUQ"cchuy€n d6i
thill1h d6ng Vi~t Nam thea t:Y gia tlwc tS t~i thO·i diem phat sinh nghi~p VI,!.Cac khoan chenh
I~ch tY gia Oa tlwc hi~n phat sinh trong nam duo-c ghi nh~n vao chi phi ho~c doanh thu ho~t
dQng tai chinh trong nam tai chinh. D6i v6i vi~c danh gia I~i s6 dlI ngo~i t~ cua cac tai san b~ng
tiSn, mung dlTang ti~n va cong no· co g6c la ngo~i t~ Yao ngay k~t thlic ky kS toan dlTQ"cquy d6i
sang d6ng Vi~t Nam thea tY gia binh quan lien ngan hang do Ngan hang Nha nlT6c Vi~t Nam
d6i v6i d6ng USD, cac d6ng tiSn khac th\l·c hi~n thea t:Y gia mua vao cua Ngan hang thu011g m~i
nui doanh nghi~p ma tai khoftn cong b6 t~i thai diem I~p bao cao tai chinh. Khoan chenh I~ch t:Y
gia h6i doai do vi~c danh gia I~i s6 dlT cu6i ky sall khi btl tru- chenh I~ch tang va chenh I~ch
giam, s6 chenh I~ch con I~i dll·Q"ch~ch toan vao doanh thu ho~t dQng tai chinh ho~c chi phi tai
chinh trong kyo

4.7.

Cac khoan ph:ii thu va d" phong ph:ii thn khO doi

Cac khoan phili tim trlnh bay trong Bao cao tai chinh thea gia tri ghi s6 phcua Cong ty va cac khoiln phili tl1lI khac cQng v6i d~rphong ng phai thu kho doi.

D~r phong no- phai thu kho doi the hi~n phh gia tri dlJ kiSn bi t6n th~t do cac khofm.phfti thu
khong dll'O·ckhach hang thanh toan phat sinh d6i v6i s6 du cac khoan phai thu t~i ngay kSt thuc
nam tai chinh.

Thuyet minh BilO cao tiIi chinh iiI mi)t hi) ph{m khong tach rai cua Baa cao fiIi chinh

8


CONG TY CO PHAN GIONG CAY TRONG TRUNG U'ONG

Dia chi: se 01 Luong Dinh ella, Phuong Phuong Mai, Quan D6ng Da, TP HAN9i

THUYET MINH BAO CAO TAl CHiNH H<}P NHAT(Ti~p theo)
Nam tai chinh k~t thuc VaGngay 30 thang 09 nam 2014
4.8.

Hang tBn kho
Hang t6n kho duoc ghi nhan thea gia g6c tnr di du phong giam gia hang t6n kho va dam bao 'gia
tri diroc ghi nhan la gia thAp han giira gia g6c va gia tri thi tnrong co th€ thirc hien diroc cua
hang t6n kho.
Gia g6c hang t6n kho bao g8m chi phi mua, ch~ bj~n va cac chi phi lien quan true ti~p khac phat
sinh d€ co duoc hang t6n kho a dia diSm va trang thai s~n sang sir dung,
Gia trj thu§.o co th€ thuc hi~n diroc cua hang t6n kho duoc xac dinh b~ng gia ban uoc tinh tnr di
cac chi phi uoc tinh d~ tieu thu hang t6n kho va chi phi dl,fphong giam gia hang t6n kho.

~

COllg ty ap dl,lng phtro'ng phap ke khai thtremg xuyen d€ h~eh toan hang t6n kho vai gia tri duqc
xac dinh thea nhtr sau:

Gici tri nguyen v~t li~u, c6ng CI,I dl,lng
phtrung phap blnh quan gia quy~n thang.

CI,I,

thc'mh phfrm, hang hoa duqc xac dinh thea

Chi phi san xuit kinh doanh dcydang la gia v6n nguyen v~t li~u, chi phi nhlin cong trl!c
tiep va chi phi san xuit chung thea dinh mire ho~t dQng binh thtrong
D~rphong giam gia hang t6n kho dUQ"ctrieh I~p eho cae v~t ill, hang hoa t6n kho co gia g6c Ian
hun gia tri thu§.n co th€ th~re hi~n dtrQ"cthea quy dinh tl;1iChufrn ml,fe ke toan Vi~t Nam s6 02
"Hang t6n kho" va Thong tu s6 228/2009nT-BTC
ngay 07/12/2009 cua BQ Tai ehinh v~ vi~e
huo'ng d~n ehe dQ trieh I~p va su dl,lng cae khoan dl,fphong giam gia hang t6n kho, t6n thit cac
khoan d§.uttr tai ehinh, nQ"phai thu kho doi va bao hanh san phfrm, hang hoa, eong trinh xay I~p
tl;1idoanh nghi~p.
4.9.

Tai san

c5 djnh

va kh~u hao tai san

c5 djnh

Tai san c6 dinh dUQ"ephfm anh thea nguyen gia va gia tri hao mon luy k€.
Nguyen gia tai san c6 dinh (TSCE» baa g6m gia mua va nhung chi phi co l.ien quan trl,l'cti~p den
vi~e dua TSCE> VaGhOl;1tdQng nhtr dl! ki€n. Cae chi phi mua s~m, nang cAp va d6i mai TSCE>
dtrQ"cv6n hoa, ghi tang nguyen gia tai san e6 dinh; cae chi phi baa tri, sua chua dUQ"etinh VaG

k~t qua ha~t dQng kinh doanh trang kY. Khi TSCE> dUQ"eban hay thanh Iy, nguyen gia va gia tri
hao mon luy k€ dUQ"exoa s6 va bit ky cae khoan Hii 16 nilO phM sinh do thanh Iy TSCE> d~u
dLrQ"chl;lehtoan VaGk€t qua hOl;ltdQng kinh doanh.
Khiu hao TSCE> hfru hlnh va khiu hao TSCE>vo hinh dUQ"etinh thea phuong phap duong th~ng,
ap d\tng eho tit ea cac tai SEm thea ty I~ dUQ"ednh toan d€ pllan b6 nguyen gia trong sU6t tho'i
gian trac tinh suo dl,lng va phil hQ"pvai qui dinh tl;1iThong ill s6 45/2013nT-BTC
ngay
25105/2013 ella BQ Tai ehinh v~ vi~e huang d~n eh€ dQ quan Iy, sir dl,lng va trich khAu haa tai
san e6 dinh. Tho'i gian slr dl,lng uac tinh eua cae tai san eho ml,le dieh tinh toan nay nhu sau:
Lo~i tai san
Tai san

c5 djnh:

ThOi gian (nam)

ct5ilin" "uu "inh

May moc, trang thi€t bi
Thi€t bi van phong
Phtrullg ti~n v~n tai
Nha elra v~t ki~1ltrue
Tai san

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

ct5ilinlt vo "in"

Bfm quy~n, b~ng sang eh€

5

Thuyet minh Baa cao tai chinh ia m9t b9 pMn kh6ng tach riJ"icua Baa cao tai chinh
--

--------------

9


CONG TY

co PHAN GIONG

CAY TRONG TRUNG trONG

Dia chi: S6 0 I Luang Dinh eua, Phuong Phuong Mai, Quan D6ng Da, TP HclNQi
TIIUYET MINH BAo cAo TAl CHiNH H<;1PNHAT(Ti~p
Narn tai chinh kSt thuc vao ngay 30 thang 09 nam 2014

theo)

4.10. Xay dung cooban dO-dang
Phan anh cac tai san dang trong qua trinh xay dung phuc vu muc dinh san xu~t, kinh doanh diroc
ghi nh~n theo gia g6c. Khong tinh khAu hao cho xay dung co ban do dang trong qua trinh xay
dung.
4.11. Cac khoan dAu nr tai chinh

Cac khoan d~u nr vao cong ty lien kSt va cac khoan d~u nr khac cua Cong ty diroc phan anh
trong Bao cao tai chinh thea gia g6c.
DIJ phong t611thAt cac khoan d~u nr tai chinh duoc I~p dua tren gia tri bi t6n th~t do cac loai
chirng khoan d~u tu clla Cong ty co gia thi trucmg giam so v6i gia dang h~ch toan clla khocln d~u
ttr vao ngay kSt thuc nam kS toano Cac khoan tang, giam s6 du dl,fphong nay duqc ghi nh~n vao
khoan ITIl,lC
chi phi tai chinh va doanh thu tai chinh trong narn tai chinh.
4.12. Chi phi tra tnr6'c dai h~n
Chi phi tra truac dai h~n la gia tri con Ic;ticlla cong Cl,.l d\lng c\l dli xu~t dung. Chi phi tra tnr6"c
dai hc;tnse duqc phan b6 d~n trong thai gian duqc uac tinh hqp Iy k€ tir khi phkhong qua 3 nam.
4.13. Chi phi di vay va van hoa cae khoan chi phi di vay
Chi phi di yay bao g6m cac khOqua trlnh lilln thll tl,lCyay, co lien quan trl,I'cti€p den vi~c d~u tu xay dl,fng ho~c san xu§t m9t tai
san de)"dang dUQ"ctinh vao gia tri clla tai san do (duqc v6n hoa) khi co du di~u ki~n thea quy
dinh tc;tichuAn ml,I'cchi phi di yay.
Cac chi phi di yay duqc v6n hoa khi doanh nghi~p ch~c ch~n thu duqc lqi ich trong tlrong lai do
d~tng tai san do va chi phi lai yay co th€ xac dinh duqc rnQt cach dang tin c~y.

Slf

Vi~c v6n hoa cac chi phi di yay se chk dlrt khi cac ho~t dQng cM yeu dn thiet cho vi~c chuAn
bi dlTa tai san do' dang vao sir dl,lng ho~c ban da hoan thanh. Chi phi di Yay phat sinh sau do
duqc ghi nh~n la chi phi ho~t d9ng kinh doanh trong narn.
4.14. Chi phi phai tra
Chi phi phai tra la cac khocln chi phi thl,l'ctS da phat sinh nhung chua thanh quySt toan t~i tho'i
di€m I~p bao cao tfti chinh dUQ"ctrich truac vao chi phI san xu§t kinh doanh trong leY tren co so'
nguyen t~c phil hQ'p gifra doanh thu va chi phI. Khi quy€t toan cac chi phi do, n€u co chenh I~ch
v6"is6 da trich, k€ toan tien hftnh ghi b6 sung ho~c ghi giam chi phi tuong (rng v6"i ph~n chenh
I~ch.

4.15. Van Chl....S6' hiru
C6 phiSu ph6 thong dUQ"cghi nh~n trong v6n chu so' hu'u, cac chi phi phat sinh khi phat hanh c6
phieu duqc phan b6 tr~rc tiSp vao gia phat hanh c6 phiSu ph6 thong.
.
C6 phiSu quy 1ftmua I~i mQt ph~n v6n c6 ph~n rna Cong ty da pMt hanh., Khi pha~ ha~h I~,ic6
phieu quy, chenh I~ch gifra gia phat hanh va gia mua I~i dUQ"cghi nh~n vao th~ng du von co phan.
Cho den ngay kSt thuc nam tai chinh, cac c6 dong da gop v6n c6 ph~n vito Cong ty nhu sau:
Van di~u I~
Nha dAu hr

Cac c6 dong

Theo GiAy chung nh~n
kinh doanh (VND)
152,950,000,000

Van th\fC gop (VND)
152,950,000,000

Thuyet minh Baa cao tai chinh la ml)t bl)ph{m kh6ng tach rai cua Baa cao tai chfnh

%
100%

10


CONG TY CO PHAN GIONG CAY TRONG TRUNG lJONG
Bia chi: S6 01 Luong Binh Cua, Phuo-ngPhuong Mai, Quan B6ng Ba, TP Ha NQi

THUYET MINH BAo cAo TAl cHiNH H<}PNHAT(Ti~ptheo)
Narn tai chinh k~t thuc VaGngay 30 thang 09 narn 2014

4.16. Doanh thu

Doanh thu ban hang hoa va cung dp dich vu duoc ghi nh~n khi phftn 16n rui ro va lei ich g~n
li~n voi quyen sa htru san phc1mhoac hang hoa dii diroc chuyen giao hoac dich vu dii duoc cung
c~p cho ngiro'i mua va Cong ty khong con n~m giu' quyen quan Iy hang hoa hoac quyen kiem
soat hang hoa va diroc khach hang chap nhan thanh toan, d6ng thai xac dinh diroc chi phi lien
quan d~n giao dich ban hang hoa hoac cung dp djch vu, Doanh thu khong diroc ghi nhan n~u co
nhirng y~u t6 khong chac chan trong y~u lien quan toi kha nang thu h6i loi ich kinh t~ hoac lien
quan d~n hang ban bi tra I~i.
Doanh thu ho~t dQng tai chinh la liii tiSn glii, tiSn cho yay va liii chenh I~ch tY gia dii th\fc hi~n.
Liii tiSn glii ti~t ki~m co ky h~n duqc ghi nh~n tren co sa thong bao liii tiSn gfri hang thang cua
ngan hang ho~c duqc ghi nh~n thea liii suftt quy dinh trong hQ'pd6ng tiSn gfri co kY h~n.
Doanh thu

tu c6 tuc

duqc ghi nMn khi cong ty duQ'c thl,lc hi~n quySn nh~_

c6 ruc.

4.17. Chi phi hO:(ltdQng h\i chinh

Chi phi ho~t dQng tai chinh chu y~u la cac khoan chi phi liii tiSn yay, 16 chenh I~ch t:Y gia dii thl,lc
hi~n, d~rphong giam gia cac khoan dAu tll pMt sinh trong nam. Trong do, chi phi liii tiSn yay bao
g6m liii yay phai tra trong nam cua cac khoan yay ngiin va dai h~ cua Cong ty.
Chi phi liii yay dUQ"cghi nh~n thea s6 liii yay thl,lc t~ phai tra duqc xac dinh tren co' sa nq g6c,
liii suftt yay va thO'i gian yay trong nam.

4.18. Thu~

Thui Gia 'tr!gia tang (GTGT):
San phc1mgi6ng cay tr6ng do Cong ty san xu~t, kinh doanh thuQc d6i tuqng khong chiu thu~ gia
tri gia tang.
D6i v6i cac dich V\l ch~ bi~n nong san, thu~ suAt thu~ GTGT: 10%
Thui Thu nh{ip Doanh nghiip (TNDN): Theo cac quy dinh vS uu diii mi~n giam thu€ thu nh~p doanh nghi~p d6i v6i doanh nghi~p khoa
hoc va cong ngh~. Cong ty m~ la doanh nghi~p khoa hQCva cong ngM thea GiAy chung nh~n s6
03!DNKHCN cua Sa Khoa hQc ca Cong ngh~ Thanh ph6 Ha NQi cAp ngay 1 thang 3 nam
20J I.Can Clf Nghi dinh 96/20101ND-CP ngay 20/09/2010 cua Chinh phll va Can elr Thong tu
130/2008ffi-BTC
ngay 26 thang '12 nam 2008 hu6ng d~n thi hanh mQt s6 diSu cua Lu~t thu~
TNON, Cong ty duqc mi~n, giam thu~ TNON d6i v6i k€t qua san xuAt kinh doanh hinh thanh tu
san phc1m nghien CUll khoa hQCva phat triBn cong ngh~ v6i diSu ki~n doanh thu cua san phc1m
nghien cuu khoa hoc va phat tri~n cong ngh~ nam thu nhAt d~t 30%, nam thu 2 d~t 50%, tu nam
th(r tra di 3 d~t 70% t6ng do~nh thu. Nam 2014 la nam th(r 4 Cong ty dap Ung duQ'c diSu ki~n
tren.
Cong ty con va cac khoan tIm nh~p khac cua cong ty m~ ap dl,lI1gm(rc thu€ suAt thu€ TNON
hang nam 1ft 22%.
Cae IO(li t"ui, phi, l~phi khae: thea quy dinh hi~n hinh cua Vi~t Nam.

Thuyet minh Baa cao tai chinh la ml}t bl}phrjn khOngtach rai ciia Baa cao tai chfnh

11


CONG TY CO PHAN GIONG CAY TRONG TRUNG

troxc

Dia chi: S6 01 Luong Dinh Cua, Phuong Phuong Mai, Quan D6ng Da, TP HANQi

THUvET MINH BAo cAo TAl CHiNH HQ'P NHAT(Ti~p theo)
Narn tai chinh k~t thuc vao ngay 30 thang 09 nam 2014
5.

mONG

TIN BO SUNG CHO cAc KIloAN Ml}C

TRiNH BAy

TRONG BANG CAN DOl

ICE

ToAN
30/09/2014

(YND)
5,800,164,771

4,554,097,398

24,223,652,176

20,249,677,582

Cac khoan wong dirong ti€n

128,008,088,357

29,318,503,548

Cqng

158,031,905,304

54,122,278,528

TiSn m~t tai quy
!

TiSn giri ngan hang

5.1.

Ole khoan phai thu khac
30/09/2014
(VND)

5.2.

0110112014
(VND)

01/0112014
(VND)

Phcii thu DTQG

1,701,672,977

Phai tim tir DI,f an ILIaJaponica

3,783,313,333

Phai thu khac

3,748,053,174

1,646,203,375

Cqng

9,233,039,484

3,266,344,352

1,620,140,977

Hang tAn kho
30/09/2014
(VND)

0110112014
(VND)

17,887,193,246

12,500,183,824

605,739,312

22,113,760

1,364,013,955

2,734,604,670

164,160,533,831

112,518,242,764

5,636,519,164

30,882,757,053

C(}ng

189,653,999,508

158,657,902,071

Du phong giam gia hang t6n kho

~1,756,453,6312

Gia tr] tbu§n cua bang tAn kho

187,897,545,877

Nguyen lieu, v~t lieu
C6ng cu, dung cu
Chi phi san xu~t kinh doanh do dang
Thanh pham
Hang hoa

Thuyet '?,linh Boo coo tai chinh Iii mo:

b9 phdn

khong loch roi cua Boo CGO tai chinh

~1,396,130,793)
157,261,771,278

12


CONG TY CO PHAN GIONG CAY TRONG TRUNG lfONG

Dja chi: S601 Luong Djnh cea, Phuong Phuong Mai, Qu~n DAngDa, TP Hli NQi

THUYET MINH BAo cAo TAl cHiNH HQP NHAT(Ti~p theo)
Nam tai chinh k~t thuc vao ngay 30 thang 09 nam 2014
5.3.
30/09/2014
(VND)

Tam img mua

CQng

c6 phieu

0110112014
(YND)

16,932,990,000
1,316,127,047

655,212,500

18,249,117,047

655,212,500

Thuyet minh Baa cao tai chinh la m(jt b(jphfin khong tach rai cua Bdo cao lai chinh

13


,.
CONG TY CO PHAN GIONG CAY TRONG TRUNG lfONG
£)ja chi:

sf> 0 1 Luang Djnh ella, Phuong Phuong Mai, Quan D6ng Da, TP Ha NQi

THUYET MINH BAO CAO TAl cHiNH HOP NHAT(Ti~p theo)

Nam tai chinh k~t thuc vao ngay 30 thang 09 na~ 2014
5.4.

Tang giam tai san

c6 dinh

Khoan muc

hfru hinh
Nha CIJoa, v~t
ki~n true

Tai san c6 djnh
khac

May moe thi~t hi

Phuong ti~n v~n
tal, truy~n d§n

Thi~t hi dung cu
quanly

665,563,000
35,000,000
35,000,000

160,000,000
0

-

-

TAng

1. Nguyen gia

1. SBd~u nam
2.Tin!! trong nam
-Mua trong nam
-Dh to' XDCB hoan thanh

49,969,940542
5,940,446,196

29,690,392,195
2,572,312,420

15,098,354,723
481,670,900

-

-

-

-Tang khac (c6ng tv can QSC)

4,299,411,196
595,272,992
595,272,992
0
55,315,113,746

2,572,312,420

481,670,900

-

-

-

0
0
32,262,704,615

0
0
15,580,025,623

0
0
700,563.000

0

0
160,000,000

19,581.068.310
4,317,797,141
2,243,808,984
2,073,988,15.7
511,876,488
0
511,876,488
23,386,988.963

14,822,474,662
4,628,600,125
3,259,252,243
1,369,347882
0
0
0
19,451,074,787

5,264,821,579
1,616,963,543
1,185,807,811
431,155,732
0
0
0
6,881,785,122

501,709,527
51,879,382
51,879,382
0
0
0
0
' 553,588,909

155,250,031
4,749,969
4,749,969
0
0
0
0
160,000,000

30,388,872.232
31,928,124,783

14,867,917,533
12,811,629,828

9,833,533,144
8,698,240,501

163,853,473
146,974,091

4,749,969
0

1,641,035,000

3. Giam trong nam
-Thanh Iy, nhirong ban
-Giam khac

ss

4.
cuBi nam
II.Gia tri hao mOD
1. Sa d~u nam
2. TaDg trona nam
-KhAu hao trong nam
-Tang khac (c6ng ty can QSC)
3. Giam trong nam
-Thanh ly, nhirong ban
-Giarn khac

4• S'::
i ; kY
0 CUOI

m. Gia tri con lai
l.Tai nzav d~u Dam
2.Tai De:aycuai nam

Thuyit minh Bao cao tai chinh la mot b9 ph(in kh6ng tach rai cito Bao cao tai chinh

-

95,584,250,460
9,029,429,516
35,000,000
1,641,035,000
7,353,394,516
595,272,992
595,272,992
0
104,018,406,984
0
40,325,324,109
10,619,990,160
6,745,498,389
3,874,491,771
511,876,488
0
511 876,488
50,433,437,781
0
55,258,926,351
53,584,969,203

14


CONG TY

co pHAN GIONG CAY TRONG TRUNG {fONG

Dia chi: sf> 01 Luang Dinh Cua, Phuong Phuong Mai, Quan f)f>ng Da, TP Ha N9i
THUYET MINH BAo cAo TAl cHiNH HQ1> NHAT(Ti~p tbeo)
Narn tai chinh k€t thuc vao ngay 30 thang 09 narn 2014

5.S.

Tang giam tai san c6 djnh

vo hinh

Kboan muc

Quy~n su· dung
d~t

Ban quyen bing
phat minh

vo

Pb~n mem may

TSCD
hinh
khac

tinh

T6ng

A. Nguyen gia
1.

SB

diu nam

2,395,787,000

2.Tang trong nam
-Mua trong nam

6,600,000,000

71,000,000

-

1,911,600;000

15,000,000

-

1,685,000,000

-Tang do hop nhfrt kinh doanh

-

1,926,600,000
1,685,000,000

226,600,000

241,600,000

15,000,000

-

-Tang khac

3,138,333,333

71,000,000

-

1,247,287,499

15,000,000

-

1,262,287,499

-

1,133,987,499

-

-

-Thanh ly, nhirong ban
-Giam khac
4. s6 du cu6i Icy

2,395,787,000

8,511,600,000

86,000,000

B. Gia tri hao men
1. S6 d~u nam

120,000,000

-

2.Tang trong Darn
-KhAu hao trong nam
-Tang do hop nhAt kinh doanh
3. Giam trong nam

-

-

-

3.Gifun trong nam

9,066,787,000

-

1,133,987,499
113,300,000

15,000,000

-

-

10,993,387,000

3,329,333,333

128,300,000

-

-Thanh ly, nhirong ban

-Giarn khac
4. s6 dtr cu6i Icy
C. Gia tri con lai
1.Tai ngay_d~u nam
2.Tai ngay cuBi kY

120,000,000

4,385,620,832

-

86000,000

4,591,620,832

-

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

Thuyet minh Bdo cao tai chinh Lan791b9 phdn kh6ng tach roi cua Bdo cao {ai chinh

3,461,666_1667
4,125,979,168

-

-

5 737,453,667

-

6,401,766,168

15


CONG TV CO PHAN GIONG CAY TRONG TRUNG
Dja chi:

se 0 I Luong

troxc

Dinh Cua, Phuong Phuong Mai, Quan £)6ng £)a, TP Ha N<)i

THUYET MINH BAO CAO TAl CHINH HQ'P N.HAT (Ti~p theo)
Narn tai chinh k~t thuc vao ngay 30 thang 09 nam 2014
5.6.

Chi phi x:iy dl}'ng cooban dO' dang
0110112014
(VND)

30/09/2014

(YND)
T6ng s& chi phi XDCB dO' dang, trong do:

D(£ an xay dung nha Phuong Mai

2,113,446,664

2, Jl3, 446, 664

KhoDTQG

5,286,638,000

262,128,000

10,341,492,741

2,900,884,000

434,291,000

358,464,000

18,175,868,405

5,634,922,664

Dir an xay dung nha lam viec

Cong trinh khac
CQng

5.7.

•

Diu tu vao cdng ty lien doanh, lien k~t

s6

0110112014
Gia tr]
S61uQllg
(VND)
(CP)
__~ry~ND=)L-_

30/09/2014
luc;mg
Gia trj

~P~)~
-Cong ty CP Giong cay trong
Mi~n Nam (SSC)
Gia gee

3,706,857

Loi nhuan tai SSC

227,501,896,001
476,496,984

C6 nrc SSC tra cho NSC
-Cong ty c6 CP Giang nang

(3,688,517,000)
lam

nghiep Quang Narn (QSC)
Cqng

224,289,875,985

208,650

2,567,797,166

208.650

2,567,797,166

Ty I~ phan so hfru

SSC:

5.10.

24,73%

D~u tu· dai han khac
30/09/2014
Gia tr] (VND)

C6 ph an Cang rau qua
Cong ty c6 phan GCT Thai Binh

8,298,080,000

B§u tu tin dung khac

3,413,953,964

Cong ty

3,944,000,000

CQng

0110112014
Gia tr] (VND)
3,944,000,000

15,656,033,964

Du phong giarn gia cac khoan daLl hI"

( 1,544,006,000)

(1,010,674,000)

Cia trj thuill cua khoan d~u to'

14,112,027,964

2,933,326,000

Thuydt minh Baa cao tbi chil7h fa 111<51 b(5ph4n khong tach

U)-;

cZla Baa cao fai chinh

16


CONG TY CO PHAN GIONG CAY TRONG TRUNG trONG
Dja chi: S6 0 I Luang Djnh

cea, Phuong

Phuong Mai, Qu~n D6ng Da, TP Ha NQi

THUYET MIN~ BAO CAO TAl CHINH HQP NHAT (Tiip tbeo)
Narn tai chinh ket thuc vao ngay 30 thang 09 narn 2014

5.8.

LQi tb~ thurrng mai
Khoan muc

DVT·VND
HSC

1. Nguyen ghi

26,557,087,281

uAu nam

26,557,087,281

Tang trong ky

QSC
1,847,845,178

CuBi

kY

28,404,932,459
26,557,087,281

1,847,845,178

1,847,845,178

92,392,259

10,051,299,989

2. Kh~u hao

9,958,907,730

uAu nam

7,967,126,184

Tang trong nam

1,991,781,546

92,392,259

2,084,173,805

16,598,179,551

1,755,452,919

18,353,632,470

3. Ghi tr] con l:;ti

5.9.

7,967,126,184

Chi phi tra truoc dai han

30/09/2014

01/0112014

(VND}

(VND}

Chi phi thue van phong

338,206,010

1,352,824,040

Chi phi tra tnroc dai han khac

191,212,728

367,593,117

Cqng

529,418,738

1,720,417,157

5.10. Yay vi DQ'Dg~D han
30/09/2014
(VND}
Yay ngan han

0110112014

(VND}

7,773,953,964

NQ·dai han d~n han
CqDg

7,773,953,964

Thuyet minh Baa cao tal chinh la mot b9 phdn khong tach roi cua Baa cac}tai chinh

17


CONG TY

co pHAN GIONG CAY TRONG TRUNG (fONG

Dia chi: S6 0 I Luong Dinh eua, Phuong Phuong Mai, Quan D6ng Da, TP Hi! NQi

THUVET MIN~ sAo cxo TAl cHiNH H<;1PNHAT (Ti~p theo)
Naill tai chinh ket thuc vao ngay 30 thang 09 nam 2014
5.11. Thu~ va cac khoan ph:ii Dc)PNha DU'O'e
30/09/2014

0110112014

{VND}

(VND}

133,181,485

115,569,899

1,217,833,749

691,637,557

Thu~ thu nhap ca nhan

689,451,122

2,011,697,313

Ti~n thue d~t, thue d~t

1,206,218,265

918,622,674

ThU(~gia tri gia tang
Thue thu nhap doanh nghiep

ThLl~khac

16,285,230

COD(J
. e

3,246,684,621

3,753,812,673

30/09/2014

0110112014
(VND)

5.12. Chi phi phai tra

(YND)
Chi phi phai tra

586,853,581

805,930,040

Cons
. e

586,853,581

805,930,040

5.13. Cac khoan phai tra, phai nc)p ng~n han khac
30/09/2014

{VND)

Phai tra ti~n c6 tire

937,794,310

Phai tra tien giong gbc

984,550,275

Phai tra v~

cb phan hoa

Ti~n xay kho DTQG
Cac khoan phai tra, phai. nop khac
Cc)ng

5.14.

0110112014
(VND)

970,720,275

1,994,974,934
10,975,490,000
5,611,051,574

4,245,610,139

20,503,861,093

5,216,330,414

Doanh thu chua thuc hi~D
30/09/2014

(VND)

0110112014
(VND)

Doanh thu chua thuc hien

48,824,000

COD(J
. e

48,824,000

Thuyil minh Baa coo 'oi chinh

la mot b9 phdn khong tach rai cua Baa cao tai chlnh

18

CONG TY

co PHA.N GIONG CAY TRONG TRUNG {fONG

Dia chi: S6 01 Luang Dinh Cua, Phuong Phuong Mai, Quan :D6ng Da, 'I'PHa Nqi

THUYET MINH BAO CAO TA.l CHiNH HQ'P NHAT (Ti~p theo)
Narn tai chinh k€t thuc vao ngay 30 thang 09 nam 2014
S.lS. Von C h'u so. hfrn : Bang oi C lieu len onl[ cua von cl'IU SO'. lliftl
V6n d§u tu eiia
cho SlY hfru

•

;I.

Th~ng duovon co
ph§n

Quy d§u tu· phat
tri~n

C6 phieu quy

.,

Quy dJ,1'phOng
tili chinh

4

56 695,016,847

5
9,096,851,620

Trlch l~p quy tir LNST
Trich quy khen thuong, phuc
loi
Thu lao HDQT va thuong
B:DH

20,431,492,707

3,916,215,973

Giam khac

9,600,001
77.136,109555

A
S6 duod§u nam truce
LQ'inhuan thuan trong narn

1
100,298,380,000

2
54,797,592,850

.)

0

V6n kbac

6
262128000

C6 nrc nam

sa dtr cuAi Dam tru·(rc

PMt hanh trong nam

100,298,380,000
52,651,620,000

0

54 797.592 850
276,447,935,000

LQ'inhuan thuan trong narn
nay
Mua ell phieu QUV
Ban c6 phi€u QUV

13,013,067,593

262,128,000

CQng

7
46,516,069,259
95,460,226,306
(30,090,087,700)

8
267,666,038,576
95,460,226,306
(30,090,087,700)

(24,347,708,680)

0

(6,244,305,333)

(6,244,305,333)

(3,718,785,475)

(3,718,785,475)

(86,130,922)
77,489,277,455

(76,530,921)

322,996 555 453
329,099,555,000

80,942,275,406

80,942,275,406
-102,270,000
102,270,000

(55,372,236,303)

0

(15,029,416,500)

(15,029,416,500)

(9,551,421,049)

(9,551,421,049)

(474,972 000)

(474972,000)

(102,270,000)
102,270,000
50,561,413,037

Trieh l~p QUy til LNST

4,810,823,266

C6 nrc nam 2013
Trich quy khen thuong, phuc
loi
Thu lao HDQT va thirong
BDH
Tang trong nam

,

SlT dung quy
S6 duoeU6i nam

LVi nhuan sau
thu~ chua phan
ph6i

152,950,000,000

331,245,527850

Thuydt minh Bao cao [ai chinh la m(jt b(jph~n khong tach rai c~iaBao cao tai chinh

0

(2,500,588,271)
125 196.934.321

17,823,890,859

5,024,510,000

5,024,510,000

5,286 638,000

Ci,500,588,27I )
710,506,498,039

78,003,507,009

19


CONG TY CO PHAN GIONG CAY TRONG TRUNG {fONG
Dia chi: S6 0 I Luang Dinh Cua, Phuong Phuong Mai, Quan D6ng Da, TP Ha N(ii
THUYET MIN~ BAOcAo TAl CHiNH HQP NHAT (Ti~p theo)
Narn tai chinh ket thuc vao ngay 30 thang 09 narn 2014

CO' du

v6n gop
30/09/2014
(VND)

0110112014
(YND)

o

V 611gop cua Nha nuoc

11,054,160,000

V6n gop cua d6i nrong khac

152,950,000,000

89,244,220,000

CQog

152,950,000,000

100,298,380,000

S6 hrong c6 phieu

quy: 0 C6 phieu

Cdc quji cua doanh nglti~p
30/09/2014

(VND}
Quy d§u tu phat tri~n

Quy du phong tai chfnh
CQog

0110112014

(VND}

125,196,934,321

77.136.109.555

17,823,890,859

13.013.067.593

143,020,825,180

90.149.177.148

va
va

scm

M1,IC dich trich ldp
sir dung cac quy tI~ tldu tu phuc VI,I cho nghien cuu, tdi
xudt,
rna-rong kinh doanh
die phong rid ro tai chinh trong tuong lai. Quy du' tldu tir phdt
trien
quy diephong tai chinh duoc trich ldp fir 10 nhudn sau thud chua phdn ph6i
thea nghi quyit cua Dai hoi cd Clangthuang nien hang nam.

.

va

Thuyil minh Bao cao lai chinh fa m9t b9 ph¢n kh6ng tach r(xi cua Bao cao tai chfnh
20


"

CONG TY CO PHAN GIONG CAY TRONG TRUNG UO'NG
Dja chi: S6 01 Luang Dinh eua, Phuong Phuong Mai, Quan D6ng Da, TP Ha N9i
THUYET MINH BAO CAO TAl CHiNn HQ'P NHAT (Ti~p theo)
Narn tai chinh k~t thuc vito ngay 30 thang 09 narn 2014
5.19. Loi ich cua C6 dong thi~u

A
s6 dtr tai ngay dilu nam

sB
VBn dilu tir
ciia chii SO' hu'u
(VND)

Thgng du vBn
e6 philn (VND)

Quy dilu.ttr
phat trien
(VND)

Quy d1,l'phong
tai chinh
(VND)

C6 phi~u
quy (VND)

Loi nhuan sau
th~~ ehtr~ phan
ph6i (VND)

CQng (VND)

1

2

3

4

5

6

7

2,628,100,000

9,240,000

599,737,101

208,379,387

1,094,400,000

69,899,328

301,388,406

35,179,636

763,160,364

4,207,461,852

(344,906,580)

1,155,960,790

LQ'i nhuan thuan trong nam

1,067,157,963

1,067,157,963

C6 nrc nam 2013

(393,840,000)

(393,840,000)

PMt sinh trong
Tang trong

(1,155,000)

kY

kY do hop nhit

97,411,458

Trich l~p quy tir LNST

32,470,486

(129,881,944)

0

Trich quy khen thireng, phuc 19i

(58,932,258)

(58,932,258)

Giam khac

(66,527,999)

(66,527999)

836,229,546

5,911,280,348

SB dtr cuBi kY

3 722,500,000

79,139,328

Thuydt minh Bdo cao ta; chlnh fa m(jt b(jphdn khong tach roi cua Bdo cao tiIi chinh

998,536,965

276,029,509

' (1,155,000)

21


CONG TY CO PHAN GIONG CAY TRONG TRUNG U'ONG
Dja chi: S5 01 Luong Dinh ella, Phuong Phuong Mai, Quan D5ng Da, TP HANQi

THUYET MINH BAo cAo TAl cHiNH HQP NHAT (Ti~p theo)

Nam tai ehinh k8t thuc vao ngay 30 thang 09 narn 2014

6. Cong Cl! Tai chinh
6.1. Qmln Iy rui ro tai san tai chinh,
30/09/2014
(VND)

01/0112014
(VND)

Ti~n va cac khoan tuong duong ti~n

158,031,905,304

54,122,278,528

Phai thu khach hang va phai thu khac
BALItu ng~n han

113,612,190,856

130,593,095,784

14,112,027,964

2,933,326,000

285,756,124,124

187,648,700,312

Ti~n

158,031,905,304

54,122,278,528

Phai thu khach hang va phai thu khac

113,612,190,856

.130,593,095,784

271,644,096,160

184,715,374,312

BAu tu dai han khac

14,112,027,964

2,933,326,000

T6ng cong

14,112,027,964

2,933,326,000

Tai san tai chinh

BAu tu dai han khac
TAng cQng
Trong

do

DlfOi 1 Dam

BAu tu ng~n han

BAu tu dai han khac
Tong cong

Til 1 d~D 5 Dam
Ti~n

Phai thu khach hang va phai thu khac
BAu tu ngan han

Cong ty quan tri nguon v6n nharn dam bao cho hoat dong cua cong ty ducc lien tuc d6ng thai t6i da
hoa Igi fch cua e6 dong.

Thuyit minh Bao cao tiIi chinh la m9t b9 ph(ln /chong tach ro·i clia Bao cao tai chfnh

22


CONG TY CO PHAN GIONG CAY TRONG TRUNG {fONG
Dja chi: S6 0 I Luang Dinh Cua, Phuong Phuong Mai, Quan D6ng Da, TP Ha NQi

THUYET MINH BAo cAo TAl CHiNH HQP NHAT (Ti~p theo)
Nam tai chinh k~t thuc vao ngay 30 thang 09 narn 2014
6.2. Cong

CI}

quan

ly rui

ro cong nq' tai chinh
30/09/2014

Cdng nq' tili chinh

(VND)

Cac khoan vay

7,773,953,964

Phai tra khach hang va phai tra khac
Chi phi phai tra
T6ng cong

53,043,112,426

0110112014
(VND)

59,755,640,505
. 805,930,040

60,817,066,390

60,561,570,545

Trong d6
Dmri 1 nam
Cac khoan

vay

Phai tra khach hang va phai tra khac

7,773,953,964
53,043,112,426

Chi phi phai tra
T6ng cong

59,755,640,505
805,930,040

60,817,066,390

60,561,570,545

Tir 1 d~n 5 nam

Cac khoan vay
Phai tra khach hang va phai tra khac

Chi phi phai tra
Tong cong

Cong ty co chinh sach tin dung phu hop va thirong xuyen thea doi, danh gia tinh hinh d~ co phuong
phap, chinh sach quan tri tin dung phu hop nh~t nham han ch~ rui ro t6i da d6ng thcri dam bao du v6n
d~ dap (Tngho~t dong cua cong ty cling nhu dap (Tngcac nghla Vl,l tai chinh hi~n t~i va tlfO'ngI~i.
Cong ty da xay d\rng M th6ng quan tri rtti fO nh~m phat hi~n va danh gia cac r':Ii ro rna cong ty phili
chiu, thi~t I~p cae chfnh sach va quy trinh ki6m soM rili roo

Thuydt minh Bao cao ,iJi chinh fa mf)t bf)ph~n kh6ng tach ro-icziaBao CaD toi chinh

23


CONG TY CO PHA.N GIONG CAY TRONG TRUNG U'ONG
Dja chi: S6 01 Luang Dinh Cua, Phuong Phuong Mai, Quan £>6ng Da, TP Ha NQi

THUYET MINH BAo cAo TAl CHiNHHOP NHAT (Ti~p theo)
Nam Uti chinh kSt thuc vao ngay 30 thang 09 na~ 2014

7. THONG TIN BO SUNG CHO cAc KHOAN' Ml)c
QuA HO~ T DONG KINH DOANH
7.1.

Doanh thu ban hang va eung

cAp djch

Til' 0110112014
d~n 30/09/2014
(VND)

Til' 0110112013
d~n 30/09/2013
(VND)

513,057,244,699

444,113,612,139

511,770,058,345

442,929,761,216

1,287,186,354

1,183,850,923

Til' 0110112014
d~n 30/09/2014
(VND)

Til' 0110112013
d~n 30/09/2013
(VND)

33,695,956,750

33,514,841,810

Giarn gia hang ban

3,416,196,300

314,244,700

Hang ban bi tra lai

30,279,760,450

33,200,597,110

Til' 01/0112014
d~n 30/09/2014
(VND)

Tir 01/01/2013
d~n 30/09/2013
(VND)

479,361,287,949

410,598,770,329

478,074,101,595

409,414,919,406

1,287,186,354

1,183,850,923

Doanh thu ban hang
Doanh thu cung

dp djch

vu

Cac khoan giam trir doanh thu

TAng cac khoan gi:im trir doanh thu

7.3.

Doanh thu thuan

Doanh thu tiIu§n v~ ban himgva eung clp djeh

VI}

Doanh thu thu~n trao d6i san ph§m hang hoa
Doanh thu tllll~n cung c~p dich Vl,J

7.4.

KET

VI}

TAng doanh thu ban hang va eung clp dieh VI}

7.2.

TRiNH BAy TRONG BAo cAo

Gia v6n bang ban va djch

VI}

eung

dp
Tir 0110112014
d~n 30/09/2014
(VND)

Gia v6n hang hoa dll ban
Du phongfl-loan nhap) giam gia hang t6n
kho
C{)ng

288,325,320,822

288,325,320,822

Thuyet minh Bao cdo {iIichinh la mot b9 phdn khong tach roi ciia Bdo cao tai chinh

Til' 01101/2013
d~n 30/09/2013
(VND)
242,040,003,333

242,040,003,333

24

.