Báo cáo tài chính năm 2014 (đã kiểm toán) - Công ty Cổ phần Cảng dịch vụ Dầu khí Đình Vũ

Deloitte

C~NG
TY ~6pabLN C

£JmViT

~ DJCH
G W DAU KHi

(l%&h l@ptqi nu6c CILYHCN Vi41Nam)

Cho n5m t i i chinh kdt thlic
ngay 31 thang 12 nlm 2014


C~NG
TY ~8 P H C ~ ~ D!CH
G VV DAU K H &NH
~
W
Khu C6ng nghiep Dinh V& D6ng HBi 11, Hai An
7hhh phb H6i Phong, CHXHCN Viet Nam

NO1 DUNG

BAO CAO CUA BAN

~mEX%

BAO CAO K ~ B MTOAN .Nc LAP

BANG CAN MIKE TOAN
BAO CAO a T QUA HOAT W N G KlNH W A N H
BAO cAo I . L C
~ H ~ T&N
~ NTE
T&T

MINH BAO CAOTAI C

H

~


C~NG
TY co PU&N C ~ D!CH
G VlJ DAU K H DiNH
~
Vil
Khu CBng nghiep Dinh Vii, D6ng Hhi 11, He% An
m h d Hai Phbng, CHXHCN Viet Nam

Ban Giim ddc CBng ty ~d ph& CAng Dich v(l D$ khi Dinh Vii (goi d t lh "Cdng ty") de trinh bBo cho nay
c b g vbi b b cAo tai chinh ctia C6ng ty cho n8m lii chinh kkt thdc ngay 3 1 t h h g 12 n%m 2014.
U TR!~ VA BAN GIAM b&

HOI b 6 N G Q

Cic thanh v i h ctia HOi dbng Quin

lap bho c b nhy gdm:

~ vh Ban Giim dbc Cdng ty 63 di&uhsnb CBng ty lrong nE.m vP d&nngay

HBi dbne Ouan tri
6 n g Vii H h An

Chu tich

6ng~ g u ~ Vhn
z n~ i d n
bgN g u y b Titn Phong
6ngNguyen HBi s i n g
bg06 Huy Thk

Thanh vitn
Thanh viBn
ThAnb vitn
ThAnh vitn

Ban G S m a&

bgNguyzn Hii sibg

G i h dbc

6ng Vii N g ~ Pc h b h

bgBhi Quang Ngoc

Ph6 G i h dbc
Ph6 G i h &c

6 n g Vii Vhn H b g

Ph6 G i h ddc

T ~ C NH@M
H
CUA BAN

GIAMOi)c

Ban G i h d& C6ng ty c6 *h nhiem lap b b cho tai chinh p h b inh mot c k h tmng thuc va hpp ly tinh hinh
tai chinh cihg nhu kkt qui hoqt @ng kinh doanh vh tlnh h h h luu chuybn tikn te ctia C6ng ty trong n8m phu
hpp v6i ch& mpc k6 tab, chk do kk t o h doanh nghigp Viet Nam va c L quy d d pMp ly c6 litn quan dkn
viec lap vh mnh bay bin cho tai chlnh. Trong vi€c I@ bBo cho lii chinh nay, Ban G i h d6c duqc ytu c h phai:

.

L p chpn chc chinh sich kk t o h thich hpp vh hp d m cac chinh s b h 66 mot c k h n h h q u h ;
Dua ra c k p h h d o b va u k tinh m a ccLh hpp ly va th& trong;
N&ur6 cAc nguytn kc kk t o h thich hpp c6 duqc h h thu hay khdng, c6 nhmg Bp dpng sai lgch lrong yku
c$ duac c6ng bb va giai thich trong bAo c b tai chinh hay kh6ng;
Lap bba ccb tai chinh e n co sir hoat dong litn tpc bir mrbng h q khdng ththk cho rhgCBng ty s€ ti&ptpc
hoat dong k i doanh; va
~ h i dkd
t v l thuc hien he thdng kikm soat noi bO mot cach h h higu cho muc dich lap va mnh b e b8o cao
h i chinh hpp Iy n h h h.q chk nii ro vB gian l a .

Ban G i h dbc Cbng ty chiu @Achnhiem 6Am bAo r h g d kk t o h duqc ghi chkp mot cach phu hpp db p h b inh
mot chch hpp ly tlnh h i tai chinh c h CBng ty (r bht i j thm dithkm nnii v a & m bBo rhgb b d o t i i chinh tub
thu c h u b muc kk t o b , chk 60 kd t& doanh nghiep Viet Nam cac quy dinh phap Iy c6 lien quan dkn viec
lap va l
bAy b b cao tAi chinh. Ban Giim dbc c k g chiu @Achnhigm d h bBo an toh cho tai sAn ctia CBng
ty v l thuc hign c b bien phap thich hpp db n& ch@ v l phY hien cic h a vi gian l a vh sai ph@n khae.
'

xic nh* king CBng ty 63 tub thi cac yCu chu ntu tr2n trong vigc lap bbo cho lii chinh.
i@ cho Ban G i h dhc,


Deloitte.

Cdng ty TNHH Deloilte Viet Nam
T i n g 12A. To5 nh8 Vinaconex
34 Lang Ha, Qugn Dong Oa

Ha NOi. Vlet Nam
Tel : 1844 6288 3568
Fax +844 6288 5678
wwwdeloille cornivn

Kinh gti:

Cac ~6 d6ng
HOi d$ng Quan tri vA Ban Giam 66c
CBng ty ~6 p h i n CBng Djch vy DBU khlDinh Vil

Chung tBi dB kidm toin bao c i o tai chinh k8m theo cua CBng ty C8 phhn CBng Dich vy DAU khi Dinh Vfi (goi tit

18 "Cbng ty"), d u ~ l$p
c ngay 09 thing 02 nam 2015, tir trang 03 d&ntrang 24, bao
Bang c8n dbi k&toan tpi
ngay 31 thing 12 n h 2014, Bao c60 kdt qua hoat dong kinh doanh, Bao c i o luu chuydn ti&n te cho nam tai
chinh k&tthuc cung ngay vA Ban thuy&tminh bio c60 tai chhh (gpi chung la "bao cao tAi chinh").

Trdch nhi2m cua Ban Giam d6c
.<

Ban Giim d6c CBng ty ch/u trhch nhiBm v&vi&clap va trinh bay nung thuc vA hpp 1y bho cAo tai chinh cba CBng
ty the0 chudn myc k&toin, ch&d6 kk toan doanh nghiep Viet Nam vA cAc quy d m phip I? c6 litn quan den viec
I$p vh trlnh bay bao cao tli chinh vA ch/u trich nhiem vk kikm soit nei bo m i Ban GiAm d6c xic dinh la can thikt
dk dam bao cho viBc lap va trinh bay bio cao tbi chinh khbng c6 sai s6t trong ydu do gian Ian hogc nhhm 12n.

-I:

':N
:HI

:i I (

Tr6ch nhitm cua ~ i i fodn
m viln
Trich nhiem cda chling t6i la dua ra kikn vk bio cAo tAi chinh dua trtn k&tqua cda cuoc kikm toan. Chdng tbi
dB tikn hanh kikm toin theo chudn muc kikm toan Viet Nam. CBc ~ h u muc
h
niy ydu chu c h h g tBi tudn thli
chuin muc vA cAc quy dinh v&dgo duc ngh& nghiep, l$p kd hoach vb thuc hien curjc kikm toan dk dat duac su
dam bao hpp Iy v&viec lieu bio c i o tai chinh ctia Cbng ty c6 cbn sai s6t trpng ydu hay khbng.
Cbng viec kijm toan bao g8m thuc hien clc thu tyc n h h thu th$p cac bang chling kikm toin v&cac sd lieu va

thuy&tminh nPn bAo cAo tai chinh. Cac thrl tuc kikm toan d u ~ lua
c chpn dua trdn x6t doan cua kikm toan vidn,
bao g8m dhnh g i i nii ro c6 sai s6t trong yku trong b60 cio tai chinh do gian l$n ho;ic nham Ian. Khi thuc hien
danh gia cAc rui ro nay, kidm toin vidn dB xem xet kikm soit noi brj ctia CBng ty lidn quan ddn viec lip v l trinh
bay b b cAo tai chinh rmng thuc, hpp Iy nhim thi&t kg cac thb @c ki&m toin phh hpp vbi tinh hlnh thuc t&,tuy
nhi&n khBng n h h muc dich dua r a y kidn v&hie" qua cin kikm soat noi b0 ctia CBng ty. CBng viec kikm toin
ciing bao gdm danh gia tinh thich hgp cua cic chinh sach k&toin d u ~ bp
c dyng v i tinh hpp Iy cua cic u6.c tinh
k6 toan cua Ban Giim dbc ciing nhu dhnh gii viec trinh bay t&ngthe bio cAo tai chinh.
Chung tbi tin t v h g rang cic bing chimg kiem toin ma chung tBi d l thu thlp duac la dAy dd va thich hpp lam c a
sir cho ki&nkikm toin cha chdng tbi.
$ kiin cda ~ i i m
fodn viln
Theo ki6n cda ch~ingtbi, bio c i o tAi chinh kern the0 d l phin inh trung thuc va hpp Iy, trdn cic khia canh trpng
y&u,tinh hinh tai chinh
cua CBng ty tai ngay 31 thing 12 n h 2014, ciing nhu kit qua hoat dong kinh doanh va
'
tiBn te cho nam tai chhh k&t thuc cirng ngay, phu hpp vbi chuin muc k&toan, chk do k&
@tNam vb cic quy dinh ph$ Iy c6 lidn quan den viec 1$p va trinh bay bio cAo tai chlnh.

r

Pham T h j Ngpc HA
~i6m
toan viOn
Chimg nh&ndang kp hanh ngh&kikm toan
sb 1960-2013-001-1

Chimg nhan dang ky hhnh ngh&kidm toan
s6 0764-2013-001-1

Thay mpf vri dpi ditn cllo
C ~ N TY
G TNHH DELOITTE VI&T NAM
Ngay 09 rhdng 02 no'm 2015
Ha NGi, CHXHCN ViPt Nam
Ten Delotte 6 u ~ dcu n g 66 chi me1 hvac nh6u thBnh v1i.n c"a Deloitte Touche Tohnialiu L m i t r b .
rnOt cdng ty T N H H ca tru sb 1st A n h , va mang u o c3c hang t h j n h vi@n - r n d tnBnh
i mijt
16 ch"c ddc l i p v e m a ( phap I? V!J long xem tat webs~trwwwdela~ilecomiaOaut 66 br:l thern
thdng iln ch, tlkt v e c o c l u p h n p y cda Deatte Touche Tohnialsu Llrnltd v i cac h4ng rhanh vien
2

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2-i


C~NG
TY cb P H h C h G D!CH W DAU K H D
~ ~NH
W
Khu Gang nghi&pDinh V 4 DBng Hai 11, Hai An
Bho d o thi ehinh
Thanh
ph6
Hai
Phhng,
CHXHCN

ViBt
Nam
Cho
n
h
kii
chinh
k&
thlic
ngay
3
1
t
h h g 12 n h 2014
--

BANG CAN D ~ ) IK& TOAN
Tai nRrj 31 fhang 12 nrim 2014

MAU SO B 01-DN
Don vi: VND
MA

s6

T hS ~ N
A. TAI SAN NGAN WN
(low1 10+l30+14(H150)

100

T ~ U ~ C ~
minh

31/12R014
190.211375.762

I.

Tiin vP c4e kboin t m g d m g tikn
I. Tikn
2. cac khohn tuong duong tikn
11. Cdc khohn phii thu ngin hpn
1. Phai thu khkh hang
2. rrh m b c cho ngubi ban
3. C k khoh pMi thu khic
4. Du phbng phai thu n g h hgn kh6 dbi
111. Hang tbn kho
I. ~ i n ~ t b n k b o

IV. Tii sin n g h hpn khic
1. Chi phi trh m b c n g h hgn
2. Thui vA cic khoirn khic phli thu NhA nuuc
3. TBi shn n g h h p khac

B. TAI SANDAI HqN (200=220+250+260)
I.

TPi sin ch djnh
1. Tai shn ca &'d

h h hinh
- NguyCn gid
- Gib frj hoo mdn /tiy kb
2. TAi sin c6 dinh v6 hinh

- Nguytn gii
- Gi6 Iri hoo mdn /tiy

3 . Chi phi x5.y dwgco bin dbdang

U. Clic kboin dlu tu tsi chinh dPi han
~.~&tudiih~fik
2. Du ph6ng giim g i i d h tu tii chinh
dAi h
a
Ill. Tii sin dPi hgn khlic
1. Chi phl tritru6.c dai h a
TONG CONG TAI SAN (270=lW200)

Cdc thuYd minh ni Pang 8 dkn pang 2 4 16 mdf bBph@nh q f~h h h &a boo coo trd chinh

3

31/12R013
160.290.628.067


-

DG

--

Khu C6ng n g h i e
V& Ddng ~,i-11,H i i An
Thanh phb H i i Phbng, CHXHCN Viet Nam

B

-

Bho c a o t i i chinh
Cho n h tili chinh k6t thuc ngAy 3 1 t h b g 12 n h 201 4

~ c G~ DOI
N Kk

TO^ ( ~ i tbm)
6 ~

Tai ng6y 31 fhang 12 nim 2014

MAU SO B 01-DN
D m vi: VND

I.

Np.ogin han
1. Vay vA ng n g h hp.~
2. Phai tr;i ngubi b8n

3. Ngubi mua Idtiin hu6c
4. ~ h u va
6 tic k h o h phii nop Nha nu&
5. Phii tri ngubi lao deng
6. Chi phi phii tri
7. Phii tri noi
8. Cic k h o b phii hi, pMi nOp n g h h p k h k
9. Q l j h e n t h u h & phic lgi

11. NqdPi ban
I.PhAi@idii h g k h i c
2. Vay v i nq dii h q ~
I.

vanc h i sah,~,,

I . v6n diiu 4
2. T h b g do vdn cd p h ~
3. Lqi nh@ sau thu6 chua p h L ph&ii(16 Icy k6)

CAC cni T ~ NGOAI
U
BANG CAN ~ 6KI?
1 TOAN
Chi tiLu
1. N g o i 4
+ USD
+ EUR

31/12/1014

31/12/1013

90.437
275

15.078
275

Nguyen Hhi B
Gihm 66c

L m g Q U ~ CP b m g
N g d i Ejp biku
Ng6y 09 fhang 02 nim 2015

C i c fhuyifminh hi frang 8 din frang 24 16 rnBf b@ph@nhqp fh6nh inha bao cao lrii chinh

4

~

I

~


C~NG
TY co P

H CANG
~ D!CH Vl) DAU K HDJNH
~
Vil
Khu CBng nghi&pDi VP, DBng Hai 11, HBi An
B i o cho thi chinh
Thanh ph6 Hlii Phbng, CHXHCN Vist Nam
Cho n%n tsi chinh kkt thlic n@y 31 31hg 12 niim 2014

BAO CAO &T

QUA EOAT DONG KLNE DOANE

Cho nim t i i chinh kbt thic ng2y 31 thdng I2 nim 2014

MAU SO B 02-DN
Don vi: VND

Ma T I I U ~ C ~
96

minh

1. Doanh thu t h u h v&hln hhng v i cung cbp

djch vu
2. Gii vbn h h g bin vA dich vy cung cap
3. Lqi nhutn gpp v;^bhn hhng vh cung chp djch
vy (20=10-11)
4. Doanh thu hoat dang tai chinh

5. Chi phi tai chinh
- Trong d6: Chiphi l2i voy
6. Chi phi b h h h g
7. Chi phi q u h ly doanh nghiep
8. Lqi nhugn thuho tir host 8png kinh doanh
(30=20+(21-22)-(24+25))
9. Thu nhAp khk
10. Chi phi khdc

11. Lm nhuln lrhic (40=31-32)
12. ~ a n lpi
g nhugn ki tohn trvbr thui (50=30+40)
13. Chi phi thuk thu nhdp doanh nghiep hien h h h
14. Lqi nhuln sau thuh thu nh@pdosnh nghiep
(60=50-51)

15. LBi co bhtrt3ncd

Crir thuydt ninh tir rrang 8 din tirang 24 12 mdt bdph*

h q rhdnh
~
nio 6ao cao tai chhh

5


C~NG
TY co P H . C~

~ 1 K 6H D~~~ N HVO

~ DlCH
G

Khu CBng nghi&pDhh VB, DBng HBi 11, Hai An
Thanh phb H&iPhbng, CHXHCN Viet Nam

B4o c4o tsi chinb

Cho n h tii chinh kit thuc ngay 31 thing 12 n h 2014

BAO CAO L m C&N

T&N T$

Cho ntim tbi chinh kh r h i c n g e 31 thdng 12 nam 2014

~hS6 B 03-DN
Don v/: VND

I. Lpi n h u b t r d c lnni

2. ~ i & chinh cho c& khoan:
~ h h uhao tAi &n c6 dd
i
C k khoh du phbng
Chenh Itch gi6 hbi doii chua thuc hien
(Ui) tir hoat dong diu trr
Chi phi lii vay

v

3. Lqi n h n b Y hopl @ng kinh d o h &c

Uay d
id n

08

luu
Thay d6i d c khoh pbii thu
Thay d6i hhg tdn kho
Thay d6i chc khoh phli ti (khdng bao &rn l i i vay phii ti)
Thay d6i chiphi tra mhc
Ti$ lai vay &Z ti
~ i thub khic tir hoat dong kinh doanh
~ i k chi
n kh&cth boat dong ldnh doanh (*)
Luu chuydn tiin Uudn Y hopld4ng kinh doanh

09
10
II
12
13
15
16
20

n. LUU CHUYENTIENTU HOAT DQNG DAU W
I . ~ i k nchi 6s mua &, xay dung TSCD va cic ibi sin dai h@nkhac
2. ~ i k nthu tir thanh 19 TSCD
3. T& thu 1% tiBn gui
Luu d u y i n i i n thubn Y hopl @ng & tu
IIL L W CAUYEN T&N

TU HOAT DQNG TAI C

21
22
27
30

H ~ H

1. ~ i thub tirnhb v6n gop cua chu sa htu
2. ~ i i vay
n n g h b y , dii h v
duac
3. Tiin chi tri nqgbc vay

31
33
34

Luu chuyin d n Uudn Y hopl ding bii chid

40

Lm chuyhn tien thuin troag nllm

50

Ti€nv l t m g dlrong tiin diu n8m
hh h u h g c b thy dhi tf gii h6i doii guy d6i ngoai t&
Tien vh twng d m g tikn cubi d m

60
61
70

Th6ng tin b6 sung

~ i k chi
n mua t% sin cb djnh v i chi phi xfiy d w g c o bin d6 dang trong n&n kh6ng bao gbm 327.440.600 VND
(nkn 2013 lA 5.1 54.747.308 VND), lA sb tikn dimg dk mua s h tii s i n c6 dinh va x$ dgng co bin do dang
phit sinh trong n&n m i chua duac thanh t o h . Vi vay, mot khoin tikn tllong img d2i duac diku chinh tren p h h
thay dbi c k khoin phai tid.

C a c rhuyb minh hitrang 8 d i n trang24 ib met bdphdn hqp rhanh n i a bao c60 rbi chinh

6


C~NG
T Y co P H . C~

~ D!CH
G VTJ DAU KHI D ~ N HV O

Khu Cbng nghiep Dinh Vii, Dbng H& 11, HBi An
Bbo cho tsi cbinh
Thenh ph6 H i i Phbng, CHXHCN ViCNam
Cho n h imi chinh kbt th6c n&y 331 thing I2 n b 2014

BAO CAO Lm c H U Y ~ NT&N TE

tbeo)

Cho nrim fdi chinh kh fhzic ngiry 31 lhang 12 nlim 2014

Thang tin bb sung ( T ~ Ctbeo)
~
(*) ~ i k nchi khhc tir hoat d6ng k i i doanh bao g6m sb tidn 62.013.920.000 VND lA k h o b @ quy mir UC vA
k h o b &I cb chc hqp d8ng ti& giri ng& h a l h tAi s b &Ib b cho h w mirc tIn dung mb L/C phuc vg dv
6n mu r6ng &u chug PTSC D M Vii mi n g h hing TMCP Dai Chling ViCt Nam -chi nhanh HBi Phbng.

L m g Qubc Phumg
N g m I@pbi6u
Ngiry 09 lhang 02 nljm 2015

Cdc rhuyit minh r u Pang 8 d i n nrang 2 4 la m@rba phdn hqp thdnh c i a bao c60 1ai chinh

7


C~NG
TY co P H C ~ ~ D!CH
G VI) D ~ K
U HD

~ ~ ViI
H
Khu Cbng nghi&pDDinh Vii, Dbng Hdi 11, Hai An
Btio c8o U i chinh
Thanh ph6 HBi Phbng, CHXHCN Viet Nam
Cho n h tAi chinh k& th6c n@y 31 t h h g 12 n2m 2014

THUYET MlNH BAO CAOTAI C

H

h~
SO B 09-DN

~

Clic thuyJl minh niy 16 m@lbbbph4n hqp th6nh vi. cb m c dpc d6ng r m ; v m blio clio riri chinh E m rheo

I.

TH~NG
TIN KHAI QUAT
Hinb t b ~ i sb
c biru van
Cdng ty ~6 phhn Cing Dich w D ~ Ikhi
I Di V5 ( g ~ ki t lla "CBng ty") la cBng ty cb p h d~u w tbanh
lap Qi Viet Nam vbi thbi gian hoat dong l a 4 0 n b tbeo GiLy cbirng nh& &u tu sb 02221000007
ngay 09 t h h g 10 nim 2007 do Ban quin 19 chc Khu Chh x d t vA CBng nghi&pHai Phong chp; Ciihy
phkp kinh doanh sb 02040001 12 n g y 02 t h b g 01 n h 2009 do S b k6 hoacb va Dku tu Hai Phbng
c$ vA CAC gihy phdp diku c h i .

c h Cdng ty dang d u w nitm y$ trtn S h giao dich c6 pbi&uc h c t cdng ty (41i c h h g chua
ni&mykt UPCoM vbi m i c6
18 PSP.
T & I ~s6 nhin viBn c k CBngty mi ngay 3 I thing I2 n h 2014 la 235 ngum (31 t h h g 12 n h 2013:
222 ngubi).
H O + dong
~
ehinb
Hoat d6ng chlnh c i a CBng ty la v&n tii h h g hoa b h g dubng b6, v& tii dubng thhy, kho h2i va c k
hoat dong h6 tru cho v@ tAi: cho thu&xe c6 dQng co, cho thus may rn6c thi& bi va db d h g h i h ~ich
khL, hoat dong djch ry ha trg kinh doanh kbAc nbu v& h h h , khai t h L c u &g container vii cac
djch vy c2n cu h@uchn phyc ry hoat @ng &u khi.

2.

cu sd L@

BAO cdo TAI CHOW VA N&

TAI C H ~ N H

C o s& I@pM o d o thi chinh

B b cao tii cbinh k&rntheo d u w trinh bay b h g Dang Vi&tNam (VND),tbeo n g u y h k c g i i g6c va
ph6 hqp v h ch& muc k&tohq cbh 80 k&t o b doanh nghiep Vi& Nam v i d c quy dinh phip 19 c6
lien quan din vi&clap va trinh bay bao cao tAi chinh.
Cac h b CALItAi chinh kern the0 khBng n b h p h h
tinh h i tlli chinb, kit q d hnat dQng kinh
doanh va tinh h h h l~ruchuy&nti& te tbeo cac nguytn k c va thBng I& kb t o h duuc chip nb& chung
$i c L nubc k h L ngoai Viet Nam.

Nilm thi cbinh
N h tAi chinh c h Cbng ty bit &u t t n@y
~
01 thing 01 vA kit thlic v b ngay 3 I thing 12.

3.

HU'mG

~ .IU
h
?T 0 . h

M ~ f)A
I BAN H h H NHUhlG CHUA AP DUNG

Ngay 22 t h h g 12 n i b 2014, Be Tai chinh da ban h a Th6ng tu sb 200R014m'-BTC ("Thbng tu
200") h u h g & ap d p g ch&dQ k&t& cho doanh nghib. Thdng tu nay s€ c6 hi& luc cho n2m tAi
chinh b& &u vao hobc sau ngay 01 thing 01 n2m 2015. ThBng tu 200 thay tb&cho c t quy d d v6
ch6 do kk toin doanh nghi6p ban h M theo ~ u y € dinh
t
sb 15/2006/QO-BTC ngay 20 t h b g 3 n h
2006 c h BQ Tai chinh va ThBng tu s6 244/2009/TT-BTC ngay 331 t h h g 12 n h 2009 cda BO Tai
chinh. Ban G i h d6c CBng ty dang danh gia muc dQ hnb huimg c6a viec tip dyng ThBng trr nay dkn
bao c b tAi cbhb trong tumg lai cira CBng ty.

Sau day la c t chinh d c h kh t o h chd ybu duuc CBng ty &pd p g bong vi&clap bbo cao tAi chinh:

Li&c tinb k6 toin
Viec lap b b cao tAi chinh h& th6 the0 c L ch& rnuc k&t o h , chk do kh toin doanh nghi&p Viet

Nam vA c6c quy &nb phap 1y c6 litn quan d6n viec lap va l
bay b60 c b tAi chinh ysu chu Ban
G i h d6c phhi c6 nbimg ufrc tinh va gia dlnb inh h u h g d6n sb lieu bao c b v&cBng nu, tAi s h va
viec tinh bay cac khoin cbng nu va tAi s h tiirn tbng $i ngay lfip b b c6o tAi chinh ciing nhu d c s6
lieu bao c b v6 doanh thu vA chi phi trong su6t n b tii chinh. Mac du cac ufre tlnb kh t o h duqc lap
b h g t$t d su hibu bih c i Ban
~ G i h d&, s6 thuc t&phht sinb c6 th&khiic vbi cac u6c tinh, g i i dinh
a t ra.
8


C ~ N TY
G & P H CANG
~ DICH W DAU KHffliNH
Khu CBng nghi&pD i Vii, D B H ~B 11,
~~ ~ iAni

Thanh ph6 H& Phbng, CHXHCN Vi? Nam

Bho d o thi chinh
Cho n h tai chinh kbt thuc ngiy 3 I t h h g 12 nam 2014

THWET MINH BAO CAO TAI CHINH (TiCp tbeo)
MKU SO B 09-DN
Cac fhuyif minh nQ 16 mdr b b p h p h p fhnnh vd c b d w c doc d&ng t
mivui bao cno tdi chinh kern fheo
4.

TOM TAT CAC C

H SACH
~ KJ?

TO^ CHU YEU v i e p theo)

CBng cv thi cbinh
Chi nh@nban ti&
Tdi siin tdi chinh: Tai n a y ghi nh$n ban &u, tai s b tai chinh dupc ghi n h b theo gih g6c tong c t
chi phi giao dich c6 lih quan W c ti$ dkn viac mua s k n tAi sin tai chinh d6. Tgi sin tai chinh cim
CBng ty bao
tikn, cAc k h o h tumg d u m g tien, c t k h o h phai thu khach hang, phli thu k h t , tai
s h tai chinh k h L va cac khoin dhu tu &i h g khhc.
Cdng nq fdi chinh: Tpi n a y ghi nh& ban &u, cBng no tAi chinh duoc ghi nh& theo gih g6c cang chc

chi phl giao dich c6 l i h quan fqrc tikp d h viec phat hinb cBng nq tai chinh 66. CBng nq tai chinh c h
CGng ty bao &rn cac kh& phgi W ngum b h , phai W khac, phai t
i
4 noi
chc k h o h chi phl ph&
td, c L k h o h vay v&nq va cBng no tai chinh k h b .

w,

86nh giri lgi sou kin ghi nh@nban bdu

Him tai, chua c6 quy dinh vk danh gib lai cBng cu tAi chinh sau ghi nh&n ban &u
Tien vll chc kboin t w n g d m g ti&n
Tikn v;i c t k h d n tuong d u m g tib bao gbm tidn met @i quup, c k @ o h ti$ giri khBng kj. h q , C ~
k h o h tikn giri c6 kj. h a co kha n h g thanh khoin cao, d dang chuyh d6i thanh tiBn va it nii ro l i h
quan dkn viec bikn dong gia tij.

Dy phbng phhi thu kb6 dbi
Du phbng phii thu kh6 dbi dupc trlch lap cho n h h g khoin phai thu dB qui h q thanh t o h tir sAu
t h h g tra Ien, ho* cbc k h o h phai thu ma ngubi no kh6 c6 kh8 n h g thanh t o h do b/ thanh ly, phi4
sin hay c t kh6 k h h tumg u.
Hhng tbn kbo
H h g tan kho duqc xac ddinh tren c o sir gia th$ h m g i m gia g6c v;Z gia tij th& c6 th8 thuc hi&
dupc. GiA g6c h h g tan kho bao gam chi phi nguy€n vat lieu W c ti$, chi phi lao dong W c tiBp vA
chi phi sAn x d t chung, nbu c6, dk c6 duqc h a g d n kho 6 dja dikm vb m g thai hi& tjii. Gia g6c c h
h h g tan kho duqc xac dinh theo phumg phap binh q& gia quydn. Gia tij th& co th6 thuc hi*
duqc duqc xac dinh b h g gia bin u6c tinh W ci4c chi phi u6c tinh dk hoin thhh sin ph&rn cbng chi
phi ti&pthi, b h h h g vA ph5n phbi phat sinh.

Dv phbng g i h gia h b g tan kho cira CBng ty duqc trich l&p+eo cAc quy d d kb to& hi? hi&.
Theo 66, CBng ty duqc phkp trlch lap dv phbng g i h gia h h g tBn kho idi th&i, h h g , kkm p h h chit
va trong tnrbng hpp gia g6c cha h h g tan kho cao h m g i i tij t h d n c6 thkk thpc hien duac tjii ngay kk6t
thuc n i h d$ k€ t o h .
TBi s i n c6 dinb hiru hinh vB kbhu hao
TBi sAn c6 dinh hiiu hinh duqc tAnh bay theo nguyh gili ti+ gi8 tij khku hao liiy kkk.
Nguy& gi9,tai s i n e6 d d hlnh thanh do mua &n bao g&rn g i i mua v i toiln
quan ~c tiep dkn viec dua tai sin vao m g thai s B s h g su dmg.

cac chi phl khac lien

Tai s h c6 d b h hiiu hinh duqc khhu hhao theo phumg phap d u h g thang dga e n thbi gian hiru d w g
uck tinh, cu thk nhu sau:

C

//

C ~ N TY
G ~6P H C ~ ~ D!CH
G
DAU K H f)iNH
~
vij
Khu Cbng nghiep D i Vii, Dbng HBi 11, Hii An
Bbo cbo tBi chinh
Thanh ph6 Hai Phbng, CHXHCN Viet Nam
Cho n h tAi chinh k h thuc ngay 3 I t h h g I2 n h 2014

THUYET MINH BAO CAO TAI CHiNH (Ti& theo)
M ~ ~6
U B 09-DN
Cac ihuykf minh ndy la mdf bdphan hpp rhdnh v a tin d ~ dgc
c d6ng I& v 6 i bdo c6o flji chinh k2m iheo
4.

TOM TAT CAC C H ~ MSACH KI?TOAN CHO YEU (Ti& theo)
Thi sin cb djnh hiiu hinh vh khhu hao (Tiep theo)
2014
NhA cim v i v g kikn mjc
May m6c va thikt bi
Phumg tien v& ini
Thikt bj v2n phbng
Thi sin c8 djnh v6 hlnh vh khhu hao
TBi s h cb djnh v8 hinh thk hien gia @jp h b mdm vi tinh vh duqc trinh My theo nguyen gia trir gia
hao mbn Icy kirk. Thbi gian hiru dpng u6c tinh c h p h b mhm vi tinh 18 3 n h .

~

Cbc khoin d l u t u bii chinh dhi han
Cic khoh dau tu dii hqn duqc ghi n h b the0 phuong phAp gia g&.
Dw phbng giim gia cac k h o h dau tu ti% chinh dai h w duqc trich lap the0 d c quy dinh v&k6 t o h
hien hint. Theo do, Cbng ty dugc ph@ !rich lap dn~phbng cho c k k h o h dau tu khi gia ghi sb cao
hon gia ttj tAi s h th& c h ben nh& g6p vbn $i ngiy k h thQcnien do kke t&.
Cbc khobn t 6 tru& dhi hgn
Chi phi b3 buck dii h g bao gbm gia !$ quydn sir dpng &t co thbi h g , vB cic b o b chi phi t13mtbc
dAi h q M c .
Chi phi tri buac tien thue 138.269 m2 &t mi a i u Cdng nghidp Binh VO - HAi Phbng c h CBng ty
Lien doanh R'IHH Phiit trikn Dinh V i (nay 18 CBng ty ~6 p h b i n u a n g nghie Dinh Vii) v6i muc
U thg hq,
dich dau tu xay d w C ~ CUh g phuc vy Khu cBng nghi@ Binh VO vA Djch vy D ~ Khi
thbi hqn thus &t tir ththeg 10 n h 2007 dkn t h h g 4 n h 2047. Chi phi thue &t duqc p h h bb vao b b
c b k h q d hoqt ddQg k
i
d doanh theo phuong phap dlrbng thslg trong thbi gian 466 t h h g k& tir
nghy h h dau sir dpng &t dd&n1161 thbi gian thue.
Quy&nsir dwg &t @i
Id CNZ.IA, Khu CBng nghiep Dinh VO, phubng BBng HBi 11, qu& HAi An,
thinh ph6 Hai Phong v6i d ti& 3.392.190.000 dbng do CBng ty ~6 p h b Viet PhAp s h x d t ththirc 2n
Cia s6c (Proconco) g6p thm thoa th@ gifia hai cBng ty theo Nghi quykt s6 58/NQ-PTSCBV-HBQT
ngAy CM ththang 10 n h 201 1. Chi phi thue &t duac p h h bh vho bao cho d t quh hoat dong kiih doanh
theo phuong phAp dlrbng thslg lrong th&i gian 418 t h b g k&tir ngay bbb dau su dyng dirkn hht thbi gian
thue.
Cic khoin chi phi mil bu6c dai h q khAc bao gbrn gia m e6ng cp, dung c u linb kien loai nh6 dA x d t
d h g , va duqc coi I I c6 kha n2ng dem lai lpi ich kinh t i eong bong lai cho CBng ty v6i thbi h q tir
mot n h lr6 En. C k chi phi niy duqc vbn hoa dubi h i thuc cac khoh mil bu6c dii hqn vh du*

p h h bs vao bbo cho kkt q d host dong kinh doanh, sir d y ~ phuong
g
phap dubng t h h g eong vbng tir
hai dirkn ba n h theo c& quy dinh k€ toin hi&nhanh c6 lien q m .
Chi nh@ndoanh thu
Doanh thu b h h h g duqc ghi nh& khi dbng thbi thda m h d t c i n h (5) di&ukien sau:
(a) CBng ty di3 chuykn giao
1611nii m vA lpi ich g& li&nvbi quydn s6 hiru s b p h h hoac hing
h6a cho ngubi mua;
(b) Cbng ty bBng cbn n h giii quy&nq u b Iy h h g hoa nhu ngubi sb hiru hang h6a hoac q u y kikm
~
soht hing h6a;
(c) Doanh thu duqc xac dinh tuong d6i chic c h h ;
(d) CBng ty sE thu duqc lm ich kinh tk tir giao dich b b hing; va
(e) Xic dinh dugc chi phi l i h quan d$ giao dich bin hhg.


C~NG
TY co P ~ C N
h G D!CH
DAU K H D~ ~ N HVi]
Khu CBng nghiep Dinh Vii, DBng HBi 11, HBi An
B40 c40 t8i chinh
Thhnh ph6 H f Phong, CHXHCN Viet Nam
Cho n h tAi chinh kdt thuc ngiy 331 t h b g 12 n h 2014

THUYET MINH BAO CAO TAI C
H p i b ~p theo)
M ~ ~6
U B 09-DN

Cdc thuyh minh nrj. Id mot boph& hap th6nh v6 cdn dupc doc dinngthm v m bdo ccdo t6i chinh k2m the0
4.

TOM TAT CAC CMNHSACH KI? TO& C H YEU
~ niCp theo)
Ghi nh)o dosnh thu ( ~ i $ theo)
Doanh thu c h giao djch v i cung cap djch y~ duqc ghi nh@ khi k6t q d c h giao dich 66 duac xic
dinh mot c k h dang tin cay. Tnrbng hqp giao djch vk cung cip dich y~ lien quan dkn nhiku kjr thl
doanh thu duqc ghi nh@ trong kjr the0 kkt q d ph$n c6ng viec & hoiln thanh Qi ngly c h B b g c&I
d6i kd t o b c h kjr 66. ~h qua c6a giao dich cung c$ djch vq dlrqc xic d j khi thda m b tht ccB ban
(4) diku kien sau:
Doanh thu duac xac &dtuong dbi chic c h h ;
C6 khl n b g thu duqc 1 q i ich kinh tk ti^ giao dich cung chp dich vq 66;
X k dinh duw ph& c6ng viec & h o b thhnh @ingay c6a Bilng cin &i kd t o b ; v l
Xkd
'dduqc chi phi phi1 sinh cho giao dich v l chi phi dk hoiln thanh giao djch cung c$ djch
y~ 66.

(a)
@)
(c)
(d)

LBi ti&ngiri duqc ghi nhm tren co so dan tich, duac xac d'dinh tren s6 du c4c tAi k h o h tikn giri v i 1%
s d t ap dung.

&=
;$

Trq chp th8i v@c phli trB

CBng ty kMng trich bubc trq c$ thbi viec cho n h h v i h m l t b c hien ghi &&I chi phi vlo bbao cao
k h qui hoat dong kinh doanh khi chi tr& thuc t6 cho n h h viBn tb6i viec.

CBng ty ap dyng xu 19 chCnh lech t); gib the0 h u h g db c h C h u b muc kk t o b Viet N m d 10
(VAS 10) "h
h u h g c h viec thay d6i t); gia h6i do&" v l Th6ng tu s6 179i201211T-BTC ngay 24
t h h g 10 n h 2012 c6a BO TBi chinh quy d
'
dvk ghi &&I, d&nh gi& xu 1y d c k h o h chZnh lgil h6i doai ii-ong doanh nghiep. Theo do, cic nghiep y phht sinh b h g ngogi te duqc chuybn d6i the0
t);gia Qi ngay phat sinh nghiep vq. ~6 du c L b o b muc tikn @ c6 g& ngogi @ Mi ngly kdt thic nien
do k2 t o h duac chuy&nd6i theo t); gii @i ngly nay. Ch&h lech t);gia phat sinh duqc h ~ t oh h v b
bAo cao kkt q d hoat dong kinh doanh. LZi c h h h Iech t); gi8 do danh gi8 lai CAC s6 du $i ngAy kit
thic n i h do kk t& khBng duqc d h g d&chia cho cb dang.

Chi phi di vsy
~ hCB
t clc chi phi lai vay khAc dugc ghi nh@ vlo bao cc8o kkt q d hoat dong kinh doanh khi phiit sinh

C4c khoBn dly phbng
Cac khoiln du phbng duqc ghi
khi C6ng ty c6 nghia vq n a hien Qi do kdt qui th mot su k i b
x$ ra, v l Gang ty c6 khB n b g phai thanh t o h nghia vq nly. Cac khob du phong duqc x k dinh tr&n
co sb ufrc tinh cia Ban G i h d& vk c k k h o h chi phi & thikt dd thanh tab nghia vq nq nBy Qi
ngly kkt th6c niBn do kd t o h .

~ h u kthu nhap doanh nghiep th&hien t6ng gia ttjc h s6 thui phhi Idhi8n Qi vA s6 thud h o b lai.

~6 thuk phli tri hien Qi dugc tinh d m t r n thu d$p

chiu thuk trong n h . Thu @p chiu thuk k h k v6i
Iqi nhu& t h h duac hinh bly tren b b cao kdt q d hoqt dong kinh doanh vi thu nhap chiu thud kh6ng
bao gdm cac khoin thu nhap hay chi phi tinh thub hoac duqc khhu hit trong c k n b k h k @ao gbm
ca I6 mang sang, nku c6) va ngoai ra khQg bao gam cac chi tiCu kh6ng chju thu6 hoac kh6ng duac
khiu hit.

DEL
flc.


CONG TY co P H ~ C' ~ D!CH
G VI) D ~ K
U H 0h'H
~
W
Bho cao tsi chinh
Khu CBng nghi@ D M V& DBng HBi 11, Hai An
Cho n h tili chinh k€t thuc ngay 31 t h b g 12 n&n 2014
Thanh ph6 Hai Phbng, CHXlICN Vi? Nam
THUYET MJNH ~ d r O
CAO T h C
H ( ~ i~k ptheo)
C6c thuyir minh niy Iir mot bBph6n hpp rhirnh vir tin ddvpe dpc d&

4.

M ~ SO
U B 09-DN
thdi vdi 660 c60 r6i chinh E m rhea

T ~ TAT
M CAC C H ~ N HSACH Kl?T O d CCHi[ YEU (Tikp theo)

Thu6 (Tikp theo)
Theo quy dinh clia l@t thus thu nhap doanh nghi@ hien hanh, CBng ty c6 nghia y~nop thuk thu nhap
doanh nghi@ vbi thuk suit 118 10% tlnh tren thu nh$p chiu thu€ bong vbng 15 n&n &u k€ tir khi Cang
ty b h &u boat dong kinh doanh va b h g 22% trong nhimg n&n ti$ theo. CBng ty duqc mien thuk thu
W p doanh nghiep trong 4 nm k6 tir n h &u ti& co thu nhap cbju thus va ~ U U Cg i h 50% s6 thuk
phai nop trong 9 n&n ti$ theo. T n r h g h q doanh nghiep khBng c6 thu nhap cbju thuk trong 3 nim
&u. k6 tir n&n&c tien c6 doanh thu tir du b & tu thi thbi gian mien g i h thuk dugc tInh tir nhn
thli tu. NiUn 2012 lh n&n d u tien CBng ty c6 thu nhgp chju thuk thu nh$p doanh nghiep tir hogt dong
kinh doanh.
Thuk thu nhap horn lai dugc tinh tren cic k h o h c h M lech g i b gi6 ghi d v i co sb tinh t h d thu
nhap clia cac k h o h muc tili s b ho& cBng nq trbn bao c6o tili chinh va duqc ghi nh@ theo phumg
phap b b g c h d6i kk t o b . Thu6 thu nhap h m lgi phai trA phai dugc ghi nh$n cho d t c l cic k h o h
chenh lech tarn thbi cbn tili s8n thuk thu nhap hoZn lai chi dugc ghi n&
khi c h k c h h c6 dB lqi
nhu& tinh thu&trong tuung lai 66 khhu hiIcia k h o h chenh lech tarn thbi.
Thu€ thu nhBp horn lgi duqc x t d d the0 thuk s d t du tinh sC ap ddyn cho n&n tai s8n duqc thu h6i
hay nu phai trA duqc thanh tob. Thuk thu nhgp horn l+i ddrrqc ghi nh@ vao bbao ciio kit quA hogt d6ng
kinh doanh vh chi ghi vho v6n chu so hiru khi khoh thu€ 66 co lisn quan dkn c8c khoh rnuc duqc ghi
thing v b v6n chu sir h h .
Thi s i n thuk thu nhap h m lai va nq thuk thu nh& horn lgi phai lrA ~ U Q Cbu hiIkhi CBng ty c6 quydn
hpp pl@ d6 b" hiIg i b tili s h thuk thu nhgp hien hanh vbi thud thu nt@phien hhanh p l i nOp va khi
& tai s b thuk thu nh& hoan lgi va nq thuk thu nhap horn 1G phai lrA lien quan tbi thuk thu nhap
doanh n&$p duac q h 19 bbi c k g rn6t cco quan thuk va CBng ty co du d@ thanh t o b thuk thu
nhw hien hanh trsn cco s b t h h .
Tqi ngAy kit ththric nien do kk to&, CBng ty khBng ghi nh& tai s h thuk thu nh$p horn lgi d6i vbi
khoin 16 tinh thuk do khBng c h k c h h &ng s€ c6 du lm nhu@ tinh t h d trong tumg lai d6 c6 the sir
d w g d c lpi ich thuk clia k h o h rnuc nhy.

Viec xic d
'dthuk thu nhy clia CBng ty c8.n c~ vao d c quy djnh hi@ hanh v& thuk. Tuy nhih,
nhimg quy dinh nay thay dbi the0 timg thm kj. VA viec xac dinh sau sing vd thu€ thu nhap do&
nghiep hiy thuoc v b kkt qd ki6rn tra clia c o quan thui c6 t h h quy8n.
C t logi thuC khac duqc ap ddyg theo cac lufit thuk hien hanh t+i Viet Nam.

31/12/2014
VND

31/32/2013
VND

Tidn mat
Tidn giri n g h h h g
~t
khoh tuong duung tiin (i)

(i) C6c k h o h tuung duong tien la cac k h o h tidn gui co kj. h+ khBng q d 3 t h b g mi cic N g h h h g
Thuong mqi ~6 ph&I Blm dien Lien Vib, N g h hAng Thuung rngi ~6 p h b Xang &u Petrolirnex,
N@n h h g Thuung ~i ~6 ph$n A ChOu va N g h h h g Thuung mai CA ph&I Dhu tu va PhAt tridn
Viet Nam.

-21

a

'4
.

I

1

~


C~NG
TY ~6P H C ~ ~ D!CH
G
DAU K H O
~~NH
VO
Khu CBng nghiep Dinh Vii, DBng HHi 11, Hai An
B l o d o tAi cbinb
T h h h ph6 HBi Phbng, CHXHCN Vi&tNam
Cho nilm tai chinh k6t thuc ngBy 331 t h h g 12 n&n 2014

THWET MlNH BAO CAO TAI C H ~ N H(Tiep tbeo)
M ; ~ uSO B 09-DN
Cac thuyh minh ndy la m6r b6ph4n hqp thanh v i cdn d m c doc ddng Uuii v m bao cdo rdi chinh k i m t h o

PhBi thu chc h h lien quan ( ~ h u y iminh
t
s6 25)
Phai thu khhch hBng khic

31/1212014
VND

31/1212U13

VND

17.655.493.357
12.797.941.805

10.847.212.669
36.532.1 18.935

D m tren t)i 18 khBng i
d duac nq m n g quA khu va trh c o s a dhnh gih k h i n2ng thu h6i nq tir chc
khach h h g , Cang ty tin &ng CBng ty dX d2nh gih ddy d66 kha n2ng thu hbi c k k h o h phii thu thuang
mai tqi ngBy 31 t h h g 12 n m 2014 theo d h g h u h g d h Wch lap du phbng trong Thbng tu s6
228t2009fIT-BTC ngBy 07 thang 12 n&n 2009 cua 8 8 Tai chinh. ~ 6 quA
t p h h tich tu6i nq clia chc
k h o h phii thu k h k h h h g nhu sau:
3111212014
VND

51/12/2013
VND

3111212014
VND

3111212013
VND

14.101.024.551
9.982.296.000
1.563.616.080

14.101.024.551

~
toh
Chua din h g thanh
Quh hi)n dubi 6 t h h g

7.

TRA T R U ~ CCHO NcUZII BAN
Cdng ty Cd phhn Khu C6ng nghiep Vinh Vii (i)
Cdng Iy KlROW ARDELT GmbH
Nhi cune c b khic

591.500.000

(i) Phin h h k h o h tr6 inrk cho CBng ty CCd p h b Khu Cdng nghi@ Dii VP theo H w dbng sb
DVIZlSC.037.201 I.MKG.LLC duac ngBy 27 t h h g 12 n h 201 1 v6i CBng ty ~6 ph$n Khu CBng
nghi&pD i Vii v&viac thue khu dt rang 12.106 mkt v u h g trong khu dht CN2. IB. Hien Qi, khu &
dang trong giai d o w h o h thien mat b h g dd tien h h h b b giao cho CBng ty.

8.

TAI SAN NGAN HAN KHAC
Tili sin ng& hgn k h t p h h 2nh k h o h c!$ quy ma L/C vh k h o h c&n c6 c&c hgp &angti& giri n g h
hqn lilm tAi s h dhm bio cho hqn muc tin d w g ma LIC phvc
du &I mb rbng cdu c h g PTSC Dinh
Vii rpi n g h h h g TMCP Dqi C h h g Vi&tNam -Chi nhanh Hii Phbng.

C ~ N TY
G C 6 P H CANG
~ D!CH
DAU KHI D ~ N HV ~ I
Khu CBng nghiep Dinh Vii, DBng Hii 11, Hai An
Bho cho tii cbinh
Thanh ph6 Hii Phbng, CHXHCN Viet N a n
Cho n&n tAi chinh kdt thuc n@y 31 t h h g 12 n&n 2014

THWET MINH BAO CAO TAI CH~NH( ~ i theo)
6 ~
Cdc thyit minh nby id mdf bdphon hqp Ihiinh vd cAn d q c doc d8ng &I

MAU SO B 09-DN
v m bdo cdo ldi chinh kL.m rheo

Tang trong m
Tai ogly 31/12/2034

cL4 TR! HAO MON LBY KE
Tai ngiy OlnlROl4
~ h i hao
u tmng n8m
.
Tai ngly 31/IUL014

a 6 TRI CON LA1
T$i ngly 31/1M014

Taingly 31/12/2013

D ~ tu
U dii hw khhc (i)
DVphbng giAm gia deu tu t i i chinh d8i hw (ii)

31/12/2014
VND

31/12/2013
VND

37.500.000.000
(3.3 13.977.844)

37.500.000.000
(1.719.972.617)

34.186.022.156

35.780.027.383

(i) Dhu tu dAi h g khaC thk hi& khoh CBng ty dZ gbp v6n vho Cbng ty ~6 p h h &u hr Xiy I$ ~h
likn v&i &t thus, lgi thk
khi Duysn HBi (PVC Duyh Hii) trong n&n 2010 b h g ti& m&t,tAi sAn
quy€n thuB &t @ 6 441 (s6 cii 427) d u b g DB N b g , phubng Dbng HAi 1, qu& HBi An, Wmh ph6
Hai Phbng v m t6ng gil trj d u tu la 37.500.000.000 VND.
(ii) Tgi nghy I@ blo c b tAi chinh niy, Cbng ty ty thu thap bbl cao t i i chinh chua duqc kikm t o h
clia PVC Duyh HBi cho n b tai chinh kkt t h k ngiy 3 I t h h g 12 n i b 2014 dk xem x&, dhnh gil lap

trlch du phbng cho k h o h d u hr c6a Cdng ty @i cbng ty nay. Theo dhnh gil clia Ban GiAm d6c, CBng
ty ty t h ~ hien
c
hich lap d~ phbng cho kh& d u tu nay v6i s6 tikn 3.313.977.844 VND theo h u h g
& c b Thdngtu s6 89/2013/TT-BTC cim BO TBi chlnh ngiy 28 t h h g 6 n h 2013.
12.

CHI PHj T~

TRU'& DAI HAN

Gia m quy€n sir dyng dht
Chenh lech @ gil trong giai dow %%y
dwg co bin
KMc

31/12/2014
VND

31/12/2013
VND

124.616.395.331
574.007.999

128.470.5 10.655
348.174.495
1.864.141.321

125.190.403.330

130.682.826.471

.\
<,
Y


CONG TY C 6 PHAN C ~ DlCH
G Vl) DAU K H ~DiNH ~ i [
Khu CBng nghiep Dinh Vii, M n g HBi 11, HBi An
Bao cho thi cbinh
Thanh phd Hai Phbng, CHXHCN Vi& Nam
Cho nZm tii chinh kkt thbc ngay 3 3 t h b g 12 n h 201 4

THWET MINH BAO CAO TAI C

H (Tikp
~ tbeo)

Cac thuykt minh nQ l a mot b4phgn hop thinh v i cdn d

~L&U
SO B 09-DN
~ doc
c d6ng thai v m baa cdo t i i chinh e m theo

Thuk gia trj gia tang
~ h u thu
6 nhsp ca l n h h

14.

CHI

31/12RO14
VND
1.063.861.968
264.169.446

31I12RO13
VND
256.675.95 1

1.328.031.414

256.675.951

PI^ P H ~
31/12/2014
VND

31/12R013
VND

31/12/2014
VND

31/12RO13
VND

Chi phl 1% vay phii W
Chi phi pMi ha k h k

15.

VAY VA N Q DAI H.$N

Vay dai h m tit N g h h b g TMCP Dai chung Vi&tNam Chi nhinh Hii Phbng- .(i)
Chi phl IPi vay (ii)
Vay dii hgn tu N& hang TMCP Buu di&nLitn Viet Chi nh&nhHBi Phbng (iii)

I
,

At
n

U

179.171.582.431

222.671.582.43 1

v

24.900.433.062

23.71 5.387.3 19

'/1

3.792.000.000

Vay vh np. dhi han din han trH
Yay dai han d i n han Ira
N; 0
i&n d i n hgn trd

~6 phii ti4 sau 12 thhng
Dfiy IB khoin vay dAi h g theo Hqp d&ng tin dyng
v&i N g b hiug Thuong m@ ~d p h h D$
(i)
chung Vi&tNam (PVcornBank) - Chi nhanh Hai Phbng (iru6.c day IB ~ 6 CBng
n ty
~ C6 p h b TBi chinh
~h khl Vi& Nam - Chi nhanh Hhi Phbng). Theo 66, t6ng gia tij khoin vay cb thd dat dkn
266.737.093.000 VND, thbi
cho vay IP 12 n h , in h@ no g6c 3 niim vB h h g np 1% 2 n h k6 tir
ngBy giai n& d u ti&. Mpc dich vay la d i d u tu trry d q g nhA x u h g , ciu c b g , khn b8i vB rnua s i b
thih b/ cho
in " ~ h utu xiy d p g d u C h g phuc vu Khu cdng n g h i b Dinh Vii v i D/ch w D ~ Ukhi
~ d hgp".
n LPi
~ suit duac x k dfi 3 t h b g / l h bibg IBi s d t huy dong ti& giri VND ky h q 12 thing
c h N g b hang TMCP Ngoai thuong Vi& Nam c6ng (+) O , l % / n h . K h o b vay dupc divn bio b b g
toh
gia trj nha cha, vgt kikn Wc, may rnbc, thikt bi vP phuang ti& v@ kii n b imng gia tri d u tu
ctia d v An. Theo Hgp ddng vay vA Phy lgc hgp dbng tin d w g sd PL08-I9TT-DWPVFCHPO8 ngay 26
t b g 8 nilm 2014, CBng ty s€ W cho N g b h h g Thuong m i Cd p h h D@ c h h g Viet Nam - Chi

nhinh HHai Phbng 29,s tj. VND hong n h 2015, va 30 tj. VND tit n i b 2016 d&n n h 2019. ~6 tikn
vay con lai s t duac thanh t o b hkt trong n h 2020.
(ii) Chi phi 1% vay p h b anh khoin lPi vay phBi trd PVcomBank - Chi nhinh HH Phbng imng thbi
gian b hqn theo Phu luc hgp d6ng tin d p g sd 6APVFHP-PTSC-LAH ngAy 27 t h b g 9 n h 20 11,
the0 66, toiu b6 IBi vay phat sinh hong thbi gian An h g c h Hpp d&ng tin dyng sd 1 9 m DWVFCHPO8 ngAy I 3 t h b g 5 n2m 2008 duqc trd hong vong 6 n h , rn8i n&m 3.513.390.720 VND
k: tit ngBy 3 I thing 0 I n h 2014. N g d i ra, k h o b chi phi IBi vay phat sinh imng thm gian in h m ma
Cdng ty hh sau thbi d i h ngiy 3 31 thing 12 n h 201 1 sE kh6ng duac thuc hien h6 ha 1% sub, the0 do
p h h 1% vay nay s€ duqc trd h b g thhngtrong vbng 5 n h , m6i n h 817.1 19.384 VND.