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HQI DONG QUAN TRI VA BAN GIAM DOC
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Ph6 Giam d6c (tt}tu6t ngdy 12 thing
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Ban Gi6m cl6c C$ng ty cd tr6ch nhipm lip biio c6o tdi chinh hdng ndmahan 6nh mQt c6ch trung thuc vn hqp ry
tinh hinh tdi chinh Jt g ,ho k6t qu6 kinlL doanh vd tinh hinh luu chuy6n ti6n tQ cira C6ng ty tong nim. Trong
viQc lQp b6o c6o tii chinh ndy, Ban Gi6m d6c dugc y6u cAu phii:
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tdi chinh hsp ly nhim tran ctrti rui ro vd gian lfln'
Dua ra c6c xdt doiin vd udc tinh mQt c6ch hqp Iy vd thQn trqng;
N€u rO c6c nguy6n tdc kti to6n thich hqp c6 tlugc tudn thtr hay kh6ng, c6 nhirng 6p dgng sai lQch trqng yiiu
cAn dugc cdng b6 vd gi6i thich tong b5o c6o tii chinh hay kh6ng; .
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mQt c6ch hqp ly tirt t iof, tdi chinh cria Cdng ty d b'llky thdi tli6m ndo vir tldm b6o ring b6o c6o tdi chffi tu6n
thri c6c ChuAn myc kt| to6n ViQt Nam, HQ th6ng ki5 to6n Viet Nam vd c6c quy t[nh hiQn hdnh- c6 li€n quan t4i
ViOt Nam. Ban Gi6m iltic cflng chiu tr6ch nhiQm dnm bio an todn cho tdi san cria Cdng ty vi thgc hiQn c6c biQn
ph6p thich hqp d6 ngln chfln vd ph6t hiQn c5c hanh vi gian lan vd sai ph4m kh6c.
Ban Gi6m d6c x6c nhQn rAng C6ng ty da tuan thir c6c y6u cAu n6u tr6n trong viQc lfp b6o c6o tdi chfnh.
Thay mflt vn dai dien cho Ban
Ci*n aOq$-
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CONG TY
CO PHAN
vtET
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Hd N|i, ngay 28 thdng 02 ndm 2013
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Deloitte,
C6ng ty TNHH Deloitte Vi6t Nam
T6ng 12A, Todr nhir Vinaconex
34 L6ng HE, QuQn O6ng Da
Ha NQi, Vi6t Nam
Tel : +844 6288 3568
Fax'. +844 6288 5678
www.deloitte. com/vn
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/Deloitte-AUDHN-RE
nAo cAo KrEM ToAN Doc LAP
Kinh
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Chung t6i dA ki6m toan bang cdn ttiii k6 toan tpi ngiy 3l th6ng 12 ndm20l2 cingvoi b6o c6o ki5t qui ho4t
dQng kinh doanh, b6o c6o luu chuy6n ti6n tQ cho n6m tii chinh k6t thric cirng ngdy vd thuy6t minh b6o c5o tdi
chinh kdm theo (gqi chung ld "b5o c6o tii chinh") cria COng ty C6 phan Kinh doanh dfch vu cao cip DAu ktri
Viet Nam (gSi tAt lh "C6ng ty") duo. c lfp ngny 28 thang 02 nim 2013, ti trang 5 tl6n trang 25. B6o c5o tai
chinh kdm theo kh6ng nhim phan 6nh tinh hinh tai chinh, k6t qui ho4t dQng kinh doanh v?r tinh hinh luu
chuyiln ti6n tQ theo ciic nguydn tic vd th6ng l€ kri toan tluo. c ch5p nhQn chung t4i circ nu6c khSc ngodi ViQt
Nam.
Trich nhi6m cria Ban Gi6m tl6c
Nhu
i15 trinh bdy trong 86o c6o cta Ban Gi6m rl6c t4i c6c trang 7 vir2, Ban GiSm tl6c C6ng ty c6 tr6ch nhiOnr
l6p b5o c5o tai chinh. Tr6ch nhiQm cria chring t6i ld dua ra j kit5n v6 b5o c6o tai chinh ndy fira tr6n ki5t qud cria
cu6c ki6m torfur.
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f
ki6n
Chung t6i tIZ thgc hiQn ki6m toiin theo c6c Chu6n muc ki6m torin ViQt Nam. Cric ChuAn mlrc ndy y6u cAu chring
t6i phni ldp k€ hoach vd thlrc hiQn c6ng viQc ki6m torin d6 dpt du-o. c str dim bdo hqp lf rAng b6o c6o tai chinh
kh6ng c6 ciic sai s6t trgng yi5u. C6ng vi€c ki6m to6n bao g6m viQc ki6m tra, tr6n co sd chgn m5u, c6c blng
chimg x6c minh cho cilc si5 Hpu vd c6c th6ng tin trinh bdy tr6n b6o c6o tdi chinh. Chung t6i ctng tl6ng thcri ti6n
henh danh giit c6c nguy6n tac ki5 toan du-o. c 6p dqmg vd nhtng udc tinh quan trgng cria Ban Gi6m d6c, cf,ng nhu
c6ch trinh bdy t6ng qu6t cria b6o c5o tdi chinh. Chung t6i tin tucrng rang c6ng vi€c kirSm toan d5 cung c6p
nhtrng co sd hqp lf cho f kii5n cria chring t6i.
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Nhu trinh bdy tai Thuy6t minh s6 15 - "C6c khoan phii tri, phii n6p kh6c", diSn ngdy 3 I thAng 12 rfim 2A12,
C6ng ty dd thuc hiQn ky hqp d6ng ban c[n hQ voi 107 kh6ch hang tai Dg rln Vdn Phri vcri t6ng s5 ti6n dd thu tu
c6c khdch hang ld 47.687.464.253 tl6ng. Tuy nhi6n, C6ng ty chua thyc hiQn ph6t hinh h6a tlon gi6 fi gia tiing
tI6 hach toiim vd k6 khai thu6 gi5 tri gia ting dAu ra vd k6 ktai t4m nQp l% +hu€ thu nhap doanh nghiQp theo c6c
quy dinh vC ttru6 hiQn hanh. Do vfy, chung t6i kh6ng dua ra ki6n vC si5 Au6 gi5
gia ting vd s5 ttrui5 ttru
'nhpp doanh nghiQp phni nQp chua k6 khai vd h4ch toan ti€n quan d6n c6c hqp d6ng mua b6n cln hQ d5 h_i n6u
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kdm theo d5 phan rinh trung thuc vd hqp ly, tr6n c6c khia cpnh trqng y6u, tinh hinh tai chfnh cria C6ng ty tai
ngdy 31 thing 12 ndm2Al2 cfing nhu k6t qun hopt dQng kinh doanh y| finh hinh luu chuytin tiAn tC cho n5m tdi
chinh ki5t thric ctng ngdy, phi hgp voi c6c Chudn mgc kii torin ViQt Nam, HQ th6ng k6 to6n ViQt Nam vd ciic
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Deloitte
sAo cAo xmu roAx Dec LAp gi5p
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C6ng ty nh6.hon ng ngin han vcri sO tiAn khoang 378,5 ty ddng, 16 tty k6 la t+ 6, aOng vd ddng ii6n tu ho4t
tlQng saq xuAt kinh doanh bi 6m. C5c chi s6 niy phan rffi ma
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CONG TY TNHH DELOTTTE VIETNAM
Ngay 28 thdng 02 ndm 2013
HdN|[ CHXIICN Vi€t Nam
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Hi N0i, CFD(HCN Vi0t
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Nam
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MAU SO B OI-DN
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TAI SAN
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100
Tidn vi cdc khoin tuong tluong tidn
L Ti6n
2. C5c khoan tuong dusng tiAn
110
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120
6
3Ut2t20tt
153.731.381.877
174.796.349.54t
khoin phii thu ngin hgn
35.666.967.498
r.666.967.498
101.591.413.383
3.383.438.383
34.000.000.000
98.207.975.000
7.2E3.219.969
7.573.180.819
129
I1.871.091.969
(4.587.872.000)
11.602.663.819
(4.029.483.000)
37.853.821.023
92.300.000
t2t
2. Dp phdng giim gi6 rl6u tu ngin han
Cr[c
3U12t2tt2
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(100 = 1 10+120+130+150)
II. Cic khoin tliu tu tii chinh ng6n h4n
L Diu tu ngin hpn
IIL
Thuy6t
minh
si6
130
81.689.0s4.997
l. Phii thu cria kh6ch hang
2. Tri tru6c cho nguoi ban
l3l
3. C6c khoan phii thu kh6c
4. Dp phdng phii thu ng6n h4n kh6 ddi
13s
200.900.000
25.252.946.077
132
7
60.4s4.808.920
21.795.007.156
15.966.513.867
139
(4.219.600.000)
w. Tiri sin ngin h3n khric
150
29.092.139.4r3
27.777.934.316
1. Chi phi tra tru6c
151
97.040.001
18.253.616.475
14.3 r 1.599.030
ngin hpn
2. Thu6 GTGT dugc khSu tru
3. Thu6 vi c5c khoin kh6c ph6i thu Nhi nu6c
4. Tii san ngin han kh6c
152
154
158
8
253.902.s4s
295.056.06s
1.000.000
10.446.426.872
13.211.432.741
911.826.070.047
901.239.60s.448
622.s70.915.787
s84.898.666.100
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l. Chi phi tri tru6c ddi han
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6.303.88r.152
(5.039.5s6.53s)
151.193.122
(3.943.803.615)
227
228
229
352.246.182
(201.05 3.060)
93.025. I 86
17.246.182
(124.220.996)
l0
621.242.9s9.932
582.445.563.377
11
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282.306.643.267
283.450.000.000
306.894.246.s39
306.894.246.s39
259
(1.r43.356.733)
230
250
co ban dd dang
II. Cic khoin tliu tu tiri chinh dii han
1. Ddu tu dii han kh6c
TONG CONG
2.360.077.537
6.216.299.268
222
223
Tii sin cO dinh v6 hinh
- NguyAn
r.176.762.733
9
260
261
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270
6.948.s10.993
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6.948.510.993
1.065.557.4s1.924
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1.076.035.954.989
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cao cAp oAu rcri vrET NAM
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s5 minh
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532.212.949.623
524.308.550.205
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300
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l. Vay vd ng ngin h4n
310
311
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7. Qu! khen thu&ng, phric lqi
312
314
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532.212.949.623
128.214.339.s09
26.6s4.113.948
245.051.353
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1.204.837.094
41.136.997.051
1.346.648.568
19.098.067.397
l5
330.675.793.488
336.478.422.983
315
316
319
323
815.966.410
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l. Vay vi nq ddi h4n
128.229.942.446
128.214.339.s09
ls.602.937
330
334
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336
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33.624.953.650
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417
533.344.502.301
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414
TONG CQNG NGUON VON (440=300+400)
533.344.502.301
s3 1.009.130.000
r 1.788.944.000
(10.s07 .397.490)
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10.687.396.552
4.378.477.974
420
(14.0t2.048.73s)
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551.727.404.784
551.727.404.784
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Ngay 28 thdng 02 ndm 2013
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22.820.400.192
1.725.592.453
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22.820.400.192
1.725.592.453
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18.830.080.900
1.880.20s.3 I I
5. Lgi nhu$n gQp vd nen hhng vh cung c6p dich vg
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3.990.319.292
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2. C6c khoan ginm tru doanh thu
3. Doanh thu
01
19
02
thuin vi b6n hing vi cong cdp dich vg
(10:01-02)
(20=10-11)
tii
2l
2l
8.363. r I 9.820
69.867.s43.426
7. Chi phi tni chinh
22
22
2.407.327.813
6.453.287.761
8. Chi phi b6n hang
24
282_68s.091
41.224.909
21.029.133.483
lf
chinh
25
26.t32.248.128
10.
&6)/Lqi nhu$n thuAn tir hogt rlQng kinh doanh
30
(16.468.821.920)
42.189.284.41s
tl.
(30:20+Qt-22)-Q4+2s))
Thunh{pkAdc
3t
129.73s.702
124.428.452
12. Chi phi kh6c
32
789.638.6r I
8.477.763
13. @6)/Lqi nhu$n kh6c (40=31-32)
40
(6s9.902.909)
11s.9s0.689
(17.128.724.829)
42.305.235.104
doanh nghiQp
14. T6ng G6)nqr nhufln k5
toin tnnfc thu6 (50=30+40)
15. Chi phi thu6 thu nhQp doanh nghiQp hiQn hanh
23
50
5l
Aii
10.393.784.902
24
16. @6)/Lqi nhu$n sau thu6 thu nh$p doanh nghiQp
17.
(60=s0-sr)
60
(LiltLnico bin tr6n cO phi6u
70
(17.128.724.829)
31.911.4s0.202
(330)
631
25
dffix$\a
E
H
BAO CAO TAI CHINH
Cho n6m tdi chinh kr5t thric ngay
Cho ndm tdi chinh k& thilc ngay 31 thdng 12 ndm 2012
9. Chi phi quan
H
clo
nAo cAo KET euA HoAT DqNG KnrH DoANrr
6. Doanh thu ho4t tlQng
H
DoANrr DrcH vrr
Nguy6n Huy Tu, Hai Bd Trung
HA NQ| CIDG{CN ViQt Nam
18
9'1
cdNs ry
c6"pnA'ru
c6'pnA'ru
=lxniH
Nguy6n Hiru Ting
KG toSn trufrng
Chfr Thi Thriy Hn
Nguoi lflp bi6u
ooaui'iiln u,rl
,
Gi6m tl5c
Ngay 28 thdng 02 ndm 2013
,t
Cdc thuyAt minh
ti
trang 9 diin trang 25 ld m/t b0 phAn hoo thdnli cda bdo cdo tdi chinh
t-
rr
rr
F
rr
rr
F4
E
f
H
coNc rY co prrAx xrxs DoANH DICH vU
clo cAp olu rui
t
F
t
H
NAO
chinh k6t thric ngay
31 thang 12 ndm2012
thic ngay 3l thdng l2 ndm 2012
Chi tiOu
ME
I. Luu chuy6n ti6n tir ho4t ilQng kinh doanh
1. Lqi nhuQn trrfc thuii
2. Diiu chinh cho cric khodn
OI
- Kh6u hao tdi san c6 tlinh
- C6c khoan d1r phdng
- Lai tu ho4t tl$ng dAu tu
3. Lqi nhuQn tir hogt itQng kinh dounh trufic
thay itdi vdn luu ilQng
phni trE thu6 thu nhflp doanh nghiQp phni nQp)
- Thay a6i cfri phi tra fu6c vir c6c tdi san kh6c
- -.1
I len lal vay da tra
- Thu6 thu nh{p doanh nghiCp dE nQp
- TiAn thu khric tu ho4t tlQng kinh doanh
- Ti6n chi kh5c cho hoat tl6ng kinh doanh
42.305.23s.1 04
1.260.206.255
1.093.455.738
s.921.34s.733
(7.613.762.127)
(17.s60.934.968)
(2.182.s63.936)
(67 .9s1 .t s0.0s2)
(26.7ss.62s.146)
ll
(31.900.092.689)
7.126.086.364
(3.6s5.238.140)
l2
2.498.1 81 .8 I 6
(26.137 .420.736)
(33.893.333.334)
(16.27 s .466.638)
48.524.339.s09
(2.632.820.624)
09
vay
(17.1 28.724.829)
03
08
- Thay dOi cAc khoan phli thu
- Thay d6i cac khoan phii trn fth6ng bao g6m l6i
20rl
2012
02
05
40.262.726.219
13
14
(29s.056.065)
l5
16
(632.73r.571;
Lru chuydn tiin thudn tu hogt itQng kinh doanh
II. Luu chuy6n tidn tir ho4t tlQng diu tu
l. Ti6n chi mua s6m, xdy dpg tdi sin c6 tlinh
20
(40.764.s47.1 I s)
(20.s42.836.830)
2t
(3r.189.s01.814)
2. Ti6n thu h6i cho vay
3. Ti6n chi dAu tu g6p v6n vdo don vf kh6c
4. Ti6n thu h6i ddu tu g6p v6n viio don vikh6c
5. TiAn thu l6i ti6n gui, c6 tric vd lgi nhudn duo. c chia
24
25
26
27
(17s.426.88s.3ss)
210.215.382.175
(241.600.000.000)
s.391.173.ss}
Lnu chuyAn fiin thuin tir hogt itQng itiu
30
(17.s30.036.002)
tn
139.269.593.000
(10.439.1 ls.220)
34
36
(7.s6r.s80.s00)
(286.78s.660.491)
(26.47 6 .2s8 .000)
40
(7.629.862.770)
50
(6s.924.445.88s)
175.000.000.000
t/g'/
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.
Th[y Hir
Nguoi lfp bi6u
Cht? Thi
Nguy6n Hiru
KC to6n
101.591.413.383
c6'pnA'nr
VIET I{AM
k""qN
Gi6m tl6c
Ngay 28 thdng02 ndm 2013
rI
Cdc thuyiit minh tb
tang 9 d€n rrang 25 ld mdt
(168.660.973.21s)
CONG TY
Ttng
tru6ng
(9.4s1.440.711)
270.252.386.s98
101.
70
;,'
^,':5-*L.-
(1s8.686.69s.674)
(68.282.270)_
60
tu'ong iluong ti6n cu6i nIm
1i
68.124.80',7.s06
,
JJ
Tidn vd tuorrg ducrng tidn ttAu n5m
vi
8.733.476.042
32
Luu chuyin tiin thudn tu hogt itQng tdi chinh
' Luu chuy6n ti6n thuin trong nim
Ti6n
(465. l 83.780)
31
2. Ti6n chi mua lai c6 phi6u da ph6t hanh
! ,
^ -.t
3.
Ti€n vay ng6n han, ddi han n}6n duoc
4. Ti6n chi trd ng gdc vay
5. CO tuc, lcri nhudn d5 trd cho chri sd htru
*P*
t;
tii
MAU SO B O3-DN
Eon vi: VND
\f-^-,-
L
sAo cAo rAr cniNs
cAo LUU CHIIYEN TTEN TE
Cho ndm tdi chinh kiit
t l,
E
H]
NAM
Cho ndm
III. Luu chuy6n ti6n tir hoqt tlQng tii chinh
l. Ti6n thu tu nhqn vdn g6p cria chf sd htru
L
vrET
Nguy6n Huy TU, HaiBd Tnmg
Hd NQi, CIIXHCN Vi6t Nam
18
b0 phAn hqp thdnh ct)a bdo cdo tdi chinh
'!
F
CONG TY
co PHAN KnrH DoANH DICH vU cAo cAp oAu xrri vrET
18 Nguy6n Huy TF, Hai Bd
rnmg
NAM
THTIYET MINH BAO CAO TAI CHiNIT
E
1.
m\t
b6
r.Ciirrrr.
"gJv
3l "r,-r,
th6ng 12ndm2012
HaN6i, CIIXHCN ViCtNam
Cdc thuyil minh nay ld
r,(o cAo rAr csiNn
cho n6m tai
MAU SO B O9-DN
phdn hqp thdnh vd cin duoc doc ddng thcti vni bdo cdo tdi chinh kdm theo
THONG TIN KHAI QUAT
Hinh thrfrc sfi hiru
viin
:
C6ng ty C6 phAn Kinh doanh dich vu cao cdp DAu khi ViQt Nam - tiAn thdn li Cdng ty C6 phAn Ddu
Lhi Tin Vi6n - tluo. c thanh l6p theo GiSy chimg nhdn dang ky kinh doanh s6 0303000579 do Se Kri
ho4ch vd DAu tu tinh Ha Tdy (nay h thdnh pn6 Ua NQi) cdp ngdy 17 thang I t nam- ZOOO. Ngdy 17
thdng 3 nim 2008, C6ng ty C6 phAn DAu khi Tan Vi6n O6i ten thanh C6ng ty C6, phan Kinh doanh
dich vtr cao c6p D-au khi ViQt Nam (gSi t5t lir "C6ng ty" hay "PVR') tfreo CiSy chimg nhfln ihng ky
kinh doanh thay il6i l6n lhri hai. Theo Gi6y chrmg nhfln tl5ng ky kinh doanh lAn thri 9 ngdy 05 thring 3
ndm20l2, Cdng ty chuy6n tr.u sd chinh ve s6 tS Nguy6n Huy Ty, Hai Bd Tnmg, thanh ph6 Ha NOi.
E
h
b
C6ng ty chinh thric ni6m yi5t c6 phi6u tai Sd Giao dich Chrmg khortn Hd NQi theo Quyi5t
346/QD-SGDCKHN ngdy l0 thrlng 6 ndm 2010 vryi m6 c6 phiiSu h pVR.
i
dffi
s6
,
^
-i
T6ngs6nhdnvi6ncriaC6ngtyt4ingdy3l
th6ng 12ndm2012ld,74(t4ingdy3l thangl2ndm20ll:
99 nguoi).
Tru sd chinh cria C6ng ty t15t tai s6 18 Nguy6n Huy Tu, Hai Bd Tnmg, thAnh ph6 Ha NOi. C6ng ty c6
mQt chi nhanh t?i xd CAm Linh, huyQn Ba Vi.
Ho4t dQng chinh
Hoat d6ng san xu6t kinh doanh chinh cria C6ng ty ld:
tt
h
h
h
- Kinh doanh ho4t tlQng dlch v.u tr6 trq khai th5c dAu th6 vd khi t.u nhi6n;
- Kinh doanh ban 16 kh6c trong c6c cria hang kinh doanh t6ng hqp;
- Kinh doanh ho4t d6ng ctia c6c co sd thi5 thao;
- Kinh doanh hoat tlQng vui choi gidi tri khSc chua duoc phdn vio ddu;
- Kinh doanh diAu hanh tour du lich;
- Kinh doanh nhd hang vd dfch vg 6n uring phUc vU luu dQng;
- Kinh doanh bfn budn t6ng hqrp;
- Kinh doanh tlai llf du lich;
- Kinh doanh U6t aOng sdn, quy6n st dung d6t thu6c chir sd hiru, chri sir dung hodc tli thu6;
- Kinh doanh dich vU luu tni ngan n4n; '
- Kinh doanh dlch vu h6 tro li6n quan di5n quang bri vd t6 chric tour du lich;
- Kinh doanh ho4t rlQng th6 thao khSc;
- Kinh doanh ho4t dQng cia d4i lj vd m6i gioi bdo hi6m;
Kinh doanh sin xu6t, fuy6n tii vd phdn ptrOi aign.
2.
co
sO LAp BAo
Co s6l$p b6o c6o
B6o c5o
pht
hgrp
I
,:j
.t
Ir
!:
cAo rar cHitrH vA xArr rAr cHfNH
tii
chinh
tii chinh kdm theo duo. c trinh bay blng E6ng ViQt Nam (VND), theo nguy6n tic gidg5c vd
voi c6c Chu6n muc k6 torin ViQt Nam, HQ th6ng k6 torin Vipt Nam vd cai quy Ainn frien nanl
c6 li6n quan t4i Vi6t Nam.
Tai 31 thang 12 ndn 2012, tai san ngan hqn cria C6ng ty nh6 hon ng ngEn h4n voi sti ti6n khodng
378,5 ty tl6ng, 16 lty k6 la 14 t! d6ng vi ddng ti6n tu hopt rlQng san xu6t t
ndy phin 6nh kha n6ng thanh khoin cria Cdng ty tlang d mrlc thdp vd c6 th6 anh huong d6n tinh ho4t
ctQng li6n tpc cria C6ng ty. Tuy nhi6n, Ban Gi6m d6c C6ng ty tin tudng rdng C6ng 1y c6 th6 c6n t16i
duoc dong ti6n 116 thanh toSn c6c khoAn nq khi ttr5n han vd phpc vu cho tro4i a6ng tintr doanh th6ng
thudng cta C6ng ty.
,t
rr
r
E
rr
r
L
cONG Ty cO pHAN KnrH DoANH DICH
18 Nguy6n Huy Tu, Hai Bd
Ha N0i, CIDGICN Viet Nam
rnmg
F
!{
h
h
tL
th
H
NAM
nAo cAo
cho narn tai
crri*
rfu cuixn
r.eitrrric ,rgay
3l thang l2ndm20l2
theo)
THTTYET MII\H sAo cAo rAr csixn gi6p
ivrAu s6 B 09-DN
Cdc thuy& minh nay ld mQt bQ phQn hqp thdnh ri cdn duqc dgc d6ng thdi vbi bdo cdo tdi chinh kdm theo
co
sO LAp BAo
cAo rLr cHiNH vA uArr rAr cnfmr fli6p
theo)
Niim tiri chinh
fi
Nam tai chinh cria C6ng ty Uat aAu
Ar ngxc HTIdNG
DAN KE
ngdy
0l
thSng
0l
vd k6t thric vdo ngdy 31 thing 12.
roAN Mor
Ngdy 24 thring 10 ndm 2012, BO Tai chinh dI ban hanh Th6ng tu sO \7\/2012/TT-BTC ("Th6ng tu
179") quy tlfnh viQc ghi nhan,
Th6ng
179 c6 hiQu lgc thi hanh k6 tu ngny l0 thring 12 ndrn20l2 vddu-o. c 6p dUng tu n5m tai chffi
2012. Tb}rrght 179 dua ra hu6ng ddn cp the ve t5t gi6 6p dpng aOi voi vi€c thanh toiln vd dAnh gi5 lqi
c5c khodn mqrc ti6n t6 c6 g6c ngoqi tQ. Ban Giiim tt6c ttrffi gi6 Th6ng ta l7g kh6ng c6 anh huong
trgng yi5u tliin b5o c6o tdi chinh cria C6ng ty cho n6m tai chinh tiit ttlic ngdy 31 thlng 1Z ndrn 2012.
F
E
vu cAo cAp oAu rnf vrET
fi
4.
r6u rAr cAc cHiNH sAcu xf ro;N
crr0
yfu
Sau d6y ld c6c chinh srich ki5 torin chri y6u duo. c C6ng ty 6p drrng trong viQc lQp b6o c6o tdi
chffi:
IJdc tinh k6 toSn
ViQc l6p b6o c5o tdi chinh tuan tht theo c6c Chudn mgc ki5 toan ViQt Nam, HQ th6ng k6 to6n ViQt
Nam vir c5c quy clinh hi6n hanh c6 li6n quan tpi ViQt Nam y6u cAu Ban Girlm tl6c phdi c6 nhftng u6c
tinh vd gid tlinh anh huong d6n s5 H€u b5o c5o vC c6ng no, tai san vd viQc trinh bdy c6c khoan c6ng
ng vi tdi san ti€m tang tai ngdy lfp biio c6o tai chinh cflng nhu c6c s6 Hqu b6o c6o vC doanh thu vd chi
phi trong su6t n6m tdi chinh. MEc di cdc u6c tinh k6 toSn du-o. c lflp bAng tit ci sU hi6u bi6t cria Ban
Gi6m d6c, sii thgc t6 ph6t sinh c6 tn6 mrac vst citcudc tinh, gii tlinh tlflt ra.
C6ng cg tiri chinh
Ghi nhfin ban
itiu
h
Tdi sdn tdi ch{nh: T4i ngdy Chi nhan ban tIAu, tdi san tai chinh duo. c ghi nhfln theo gi6 gdc cQng c6c
chi phi giao dich c6 li6n quan truc tii5p.tli5n viQc mua sim tii san tai chinh d6. Tii san tdi chfnh cria
COng ty bao g6m ti6n vd ciic khodur tuong duong ti6n, c5c khoan phdi thu kh6ch hang, phii thu kh6c,
c6c khod,n tl6u tu tdi chinh ng[n han vd ddi hAn.
E
C6ng nq tdi chinh: Tqingdy ghi nhQn ban tlAu, c6ng ng tdi chffi tluqc ghi nhfln theo gi6 g6c trir di c5c
chi phi giao dich c6 li6n quan tr.uc tii5p rli5n viQc ph6t hanh c6ng no tdi chinh tl6. C6ng ng tdi chinh cria
C6ng ty bao g6m c5c khoin vay, phAi tri nguoi ban, phdi trd Lhdc vh cSc khoin chi phi phii trn.
h
H
h
L
g
L
g
h
L
g
L.
l-I
!-;
Dtinh giri lgi sau ldn ghi nhQn bun
itiu
HiQn t4i, chua c6 quy dinh ve arintr gi6 lpi c6ng cp tdi
Ti6n
vi
chffi
sau
ghi nh6n ban ddu.
c{c khoin tucrng tluong ti6n
Ti6n vd c6c khoin tuong duong ti€n bao gdm ti6n m{t tai qu!, cdc khoan ti€n grii kh6ng kj,h4n, c6c
khoan dAu tu ngdn h4n, c6 khd n6ng thanh k*roan cao, dE dang chuydn ddi thanh ti6n vd it rui ro li6n
quan d6n viQc bii5n ddng gi6 tri.
Dg phdng phfri thu kh6 .Idi
DU phdng ph6i thu kh6 ddi
duo. c
trich l6p cho nhilng khoan phii thu tl6 qu5 h4n thanh toiin tu s6u
khi ndng thanh torin do bi thanh l1i, ph6
thang trd l6n, hoflc c5c khoin phii thu md nguoi ng kh6 c6
sin hay c5c kh6 kh[n tuong tu.
cdxc rY co rsAN rrnrr
18 Nguy6n Huy Tu, Hai Bi
Hd NOi, CFIXHCN Viqt
DoAI{H DICH vU cao cAp oAu
rrrng
Nam
cAc crriNu
SACH
nAo cAo rAr
cnimr
Cho nrm tai chinh k6t thric ngdy
3l th6ng 12 n6m 2012
THUyfT MrNH nAo cAo rAr cniNu [i6p
Cdc thuyd minh nay ld m6t bQ phQn hqp thdnh ui
TOM TAT
rcri vrET NAM
theo)
"dn
prAu s6 B 09-DN
drqc dlc ding thdi vdi bdo cdo tdi chinh
x6 roAr,{ CHU YEU
kdm theo
Qi6p theo)
Thi s:in cti Alnn hiru hinh vh kh6u hao
Tdi sin cii dinh htu hinh dugc trinh bdy theo nguyCn gi6 tnr giii tri hao mdn lfly k6. Nguy6n gi6 tdi
sin c6 dinh do mua sfm bao g6m gi6 mua vd todn bQ cdc chi pt i mra" li6n quan t o" tii5p O6o vi6c dua
tdi sdn viro tr4ng th6i s8n sdng sri dung. Tdi sin c6 dinh hiiu hinh tlugc khdu hao theo phuong ph6p
duong thing dua tr6n thtri gian hiru dpng u6c tinh phir hqp voi Th6ng tv sd 20312009/TT-BT- ngdy
20 thdng l0 ndm 2009 do BO Tdi chinh ban hdnh nhu sau:
2012
(56 nam)
Phucrng ti6n vdn
tii
6
3-5
Thitit bi vln phdng
C6c khoan l6i, 16 ph6t sinh khi thanh lli, b6n tdi san ld ch6nh l6ch gitra thu nhpp tu thanh
cdn l4i cria tdi siin vh du-o. c ghi nhin viro b5o c6o kiSt qui ho4t d6ng kinh doanh.
g
vd gi6
fi
TAi sin cii Apn v6 hinh vir kh6u hao
Tdi san cO Ainfr vd hinh phin 6nh gi6 tri phAn m6m m6y tinh vd chi phi tfri6t ti5 website cria C6ng ty,
tlu-o. c trinh bdy theo nguyen gi6 trL giri tri hao mdn lty kti. Cac tai sdn cO ainfr v6 hinh cria C6ng ty
duo. c kh6u hao theo phuong phSp duong thlng trong vdng 3 nf,m.
Chi phi x6y dgng
ccr
bin d6'dang
Cdc titi sin dang trong qu5 trinh xdy dpg phuc w mgc dich sdn xuAt, cho thu6, qu6n tri hoflc cho b6t
ky -Uc dich ndo khiic duoc ghi nh{n theo gi6 g6c. Chi phf ndy bao g6m chi phi dich vu vd chi phi 16i
vay c6 li6n quan pht hqp voi chinh s6ch kti toan cia C6ng ty. Vi6c tinh kh6u hao cria c6c tdi sin ndy
dugc 6p dung gi6ng nhu voi c5c tdi sin kh5c, bdt dAu tu khi tdi sin d vdo tr4ng th5i sin sdng sri dgng.
Cfc khoin dAu tu
tii
chinh
Cric khoAn dAu tu tdi chinh cria C6ng ty bao g6m cdc kho6n d6u tr,r chimg ktroan ngfrn h4n vd ddi han.
C6c khoin dAu tu chimg khoSn du-o. c ghi nhan bit dAu tt ngiy mua kho6n tl6u tu chimg khodn vd
dugc x6c tlfnh giri tri ban d6u theo nguyCn gi6 vi cdc chi phi 1i6n quan di5n giao dich mua c6c khodn
dAu tu chfmg khoiin.
T4i cdc lcy kr5 torin ti€p theo, c6c khoin dAu tu chimg kho6n duqc xiic tlinh theo nguy6n gi5 tnr cric
khoan giim gi6 ddu tu chimg khoiin.
r
F
rE
D1r phong t6n th6t ciic khoirn dAu tu tdi chinh dugc xdc ttinh ri6ng cho timg khoin ddu tu c6 t6n th6t
theo quy tllnh tai Th6ng fi s6 22812009/TT-BTC ngdy 07 thing 12 n6m 2009 cria BQ Tdi chinh
huong ddn Ch6 dO trich lflp vd sri dpng c5c khoan dg phdng gidm gla hang t6n kho, t6n th6t cec khoan
ilAu tu tdi chinh, no kh6 ddi vd bdo hdnh san phAm, hdng frOa, cOng trintr iay 6ptai doanh nghi€p.
Cdc khoin tr:fl
tnnir dhi hqn
C6c khoin chi phi tri trudc ddi h4n bao gdm chi phi li6n quan
dtmg nhrmg chua ph6t sinh. doanh thu vd gi5 tr! c6ng cg, dgng cu d5 xu6t dirng vd duoc coi ld c6 khd
nlng tlem lai loi ich tinh tt5 fong tuong lai cho C6ng ty voi thcyi han tu m6t n1m trd l€n. Chi phi li6n
quan d6n hopt tlQng b6n c6c san phAm xdy dtmg dugc phdn UO t
niy du-o. c ghi nhfln. Giri fi c6ng cu, dgng cu dd xu6t dirng duoc vdn h6a du6i hinh thfc ciic khoan tri
trudc ddi han vd dugc ph6n b6 vdo b6o c6o kt5t qui hoat d6ng kinh doanh, sri dpng phuong ph6p
tlucrng thdng trong vdng hai ndm rheo c6c quy dinh k6 toan hiQn hdnh.
t
i
l
:
j
F
r
H
t
cONG Ty co pHAN KrNH DoANH DICH vU cAo cAp oAu
18 Nguy6n Huy Tr;, Hai Bd
rr
r
F
ii
NAM
HaNQi, CIDGCN Vi6tNam
THIIYET MIN}I SAO CAO TAT CrIiMr [i6P thCO)
Cdc thuyiit minh nay ld m1t bQ phdn hqp thdnhui ,an droc iloc dong thdi v6'i bdo cdo
tdi ch{nh kdm theo
vrET
Cho ndm tdi
MAU SO B O9-DN
r6u rAr cAc csfxn sAcH xE roAx cHU ytu gi6p theo)
Ghi nh{n doanh thu
Doanh thu b6n hang duo. c ghi nh0n khi d6ng thoi th6a mdn tdt
(a)
(b)
E
E
rni
rAo cAo rAr cnirrrr
.t irfrl6iifr,i" rgJV
3l thrlng 12ndm2012
Tnmg
(c)
(d)
(e)
ci ndm (5) dieu ki€n
sau:
C6ng ty dE chuy6n giao phdn lon rui ro vd lni ich gin h6n voi quy6n sd hfru sin irirAm noac frang
h6a cho ngudi mua;
C6ng ty ktr6ng cdn nim git quy6n qudn lli hdng h6a nhu nguoi sd hfru hang h6a hodc quy6n ki6m
so6t hdng h6a;
Doanh thu rlugc x6c dinh tuong diii chSc chin;
C6ng ty sE thu clugc lqi ich kinh ti5 tu giao dich brin hdng; vd
X6c dinh dugc chi phi li6n quan d6n giao dich b6n hdng.
Doanh thu cria giao dich vC cung cAp dich vu duoc ghi nhQn khi k6t qud cria giao dfch tl6 tlugc xiic
clinh mQt ciich dSng tin cdy. Truhng hqp giao dich vC cung c6p dich vU li6n quan tl6n nhi6u lc! thi
doanh thu duqc ghi nhdn trong kj,theo k6t qud phAn c6ng vi6c dd hodn thanh tai ngdy cria bing cdn
OOi t<6 toan cria k! tlO. r6t quii cria giao dich cung c6p dich vu dugc xiic dinh khi th6a min t6t c, b5n
( ) di6u ki6n sau:
(a)
O)
(c)
(d)
Doanh thu rlugc x6c dinh tuong d5i chic ch6n;
C6 kh6 n[ng thu du-o. c loi ich kinh ti5 tir giao dlch cung c6p dich w 116;
X5c tlinh duqc phAn c6ng viQc di hoan thdnh tqi ngdy cta bang can d6i k6 toiin; vd
Xac dinh duoc chi phi ph6t sinh cho giao dich vd chi phi AC hoan thdnh giao dich cung cAp dich
ru d6.
Doanh thu hoat ilQng tdi chinh ld ldi thu tu ciic khodn ctAu tu
ti6n gti ngdn hang vd 15i riy th6c qudn lf v6n.
tii chffi
ngirn h4n,
dii
han vd ciic khoin
16i
LEi ti6n gui
du-o.
c ghi nh?n tr6n co sd d6n tich,
duo. c
x6c tlinh tr6n s6 du c5c tdi khoan ti6n grii vd lai
ktoin ldi.
su6t 6p dgng. Ldi tu c5c khoan ddu tu dugc ghi nhQn khi C6ng ty c6 quy6n nhfln
Chi phi tli vay
E
r
F
rtr
rr
tr
tr
r
r-I
!-:
Chi phf tli vay li6n quan trgc ti6p tti5n vigc mua, dAu tu xdy drmg ho6c sin xu6t nhftng tdi san can m6t
th
sin cho tti5n khi tai sdn d6 dugc dua viro sri drtng hodc kinh doanh. Ciic khoin thu nh6p phat sinh tu
viQc dAu tu t?m thoi c6c khodn vay tluo. c ghi giim nguy6n gi6 tdi sin c6 li6n quan.
TAt cA cilc chi phi ldi vay kh6c
du-o.
c ghi nhfln viro biio c6o ki5t qud hopt tl6ng kinh doanh khi ph6t sinh.
Cic khoin dg phdng
Ciic khoin du phdng du-o. c ghi nhQn khi C6ng ty c6 nghla 4r ng hi6n tai do kr5t qui tir m6t su ki6n d5
xity ra, vd C6ng ty c6 khi ning phii thanh torln nghia vu ndy. C6c khoirn du phong iluo. c x5c dinh tr6n
co sd udc tinh cria Ban Girim tl6c v6 c6c khoan chi phi can tirl6t d6 thanh to6n nghia vu no ndy tai
ngny k6t thtc ni6n tl6 ke torin.
Thu6
Thui5 thu nhdp doanh nghiQp the hien t6ng girl
tri cria s6 thutS phii tr6 hi6n tpi va
s5 thu6 ho6n lpi.
vdi
S6 tfrui5 ph6i trd hi6n t4i duoc tinh dua tr6n thu nhflp chiu thu6 trong n5m. Thu nhap chiu thu6 kh6c
lqi nhlan thuAn dugc trinh bdy tr6n brio c6o k6t qui hoat r1Qng kinh doanh vi tfru nh0p chiu thuiS kh6ng
bao gdm c5c khoin.thu nhdp hay chi phi tinh thut5 hoac duoc kh6u trir trong cric n6m kh6c (bao g6m
cd 16 mang sang, n6u c6) vi ngoii ra kh6ng bao g6m cdc chi ti6u khdng chlu thu6 hoac kh6ng ducrc
kh6u trir. C6ng ty c6 nghia W nQp thu6 thu nhQp doanh nghiQp theo tj' lQ 25% tinh tr6n thu nhdp chiu
thu6.
't
cO pHAx xntr DoANH DICH vU cao cAr oAu
l8 Nguydn Huy Tg, Hai Bd Trmg
HaNoi, CID(HCN VietNam
cduc rv
TII[TYET MIIIH nAo
cAo TAI CHINH Qi6p
Cdc thuyiit minh noy ld mQt
bQ
phQn hqp thdnh
ri
xui vrET NAM
theo)
"dn
gi6p
naAu s6 B O9-DN
duqc dqc ding thdi vdi bdo cdo tdi chfnh kDm theo
r6nr rAr cAc crrimr sAcH xf roAx crr0 yru
Thu6
sAo cAo:rAl cnimr
Cho n[m tdi chfnh k6t thric ngdy
31 ft6ng 12 nam 2012
(Tiiip theo)
theo)
Thuti thu nhflp hoEn l4i du-o. c tinh tr6n c6c khoiin chdnh lQch gifta giri tri ghi s6 vd co sd tinh thui5 thu
nh0p cria c5c khodn mgc tdi san hoflc cdng no tr6n b6o c6o titi chfnh vd tluqc ghi nhdn theo phuong
phdp bang can
ch6nh lQch tam thoi cdn tai san thui5 thu nhflp hodn lai chi tlugc ghi nhfn khi chlc chdn c6 thi loi
nhudn tinh thu6 trong tuong lai aC Urdu trir c5c khodn ch6nh lQch t4m thoi.
thu6 thu nh6p ho6n lai dugc x6c dlnh theo thur5 su6t dg tffi sE rlp dUng cho nf,m tai san
hay ng phii tri tlutv. c thanh torln. Thui5 thu nhflp hofin I4i tlu-o. c ghi nhfln vdo biio c6o kiSt qun hopt clQng
kinh doanh vd chi ghi vio v6n chri sd hiru k*ri khodn thu6 d6 c6 li6n quan di5n c6c khodn mpc dugc ghi
thZng vdo vlin chri sd hiru.
Tdi s6n thuti thu nhdp ho6n l4i vd ng thu6 thu nhAp hodn lai phii tri duo. c bn fir khi C6ng ty c6 quy6n
hqp ph6p d6 bir trir gita tdi san thui5 thu nhflp hi6n hdnh voi thu6 thu nhflp hi€n hanh phni nQp vd khi
cdc tiri san thu6 thu nh{p hoin l4i vi ng thu6 thu nhfp hoSn l4i phni tri li6n quan toi thut5 thu nhflp
doanh nghiEp dugc quan $ boi cirng mQt co quan thu6 vd COng ty c6 dg dinh thanh toin thu6 thu
nhflp hi€n hanh tr6n co sd thudn.
Tpi ngiy 31 thring 12 nim20l2, C}ngty kh6ng xrlc dinh thui5 thu nhflp doanh nghiQp hodn lqi A6i voi
16 ph5t sinh trong nim 2012 do kh6ng chic chan vd lqi nhuan thu hOi dugc trong tuong lai.
knoan
Vi6c xdc
nhiing quy tlffi ndy t@y t16i theo firng thdd ky vd viQc x6c rllnh sau ctng vC tlui5 thu nh4p doanh
nghi€p tuy thuQc vdo ki5t qui ki6m tra cta co quan thur5 c6 thAm quy6n.
Cdc lopi thu6 kh6c duo. c 6p dung theo c6c ludt thui5 hipn hdnh tai ViCt Nam.
5.
TIEN vA CAC KHoAN TTIONG DI.IoNG TIEN
Ti6nmflt
-.;
r len gur ngan nang
C6c khoan tucrng duong tien
(i)
3ut2t20t2
VND
3u12t2011
327.390.42s
t.339.577.073
t.749.681.66s
1.633.756.718
98.207.97s.000
34.000.000^000
35.666.967.498
(i)
6.
C6c khoan tuong duong ti6n phdn tuth cdc l':hodn ti6n grii c6
ngdn hang thuong mai vir c6c t6 chric tdi chinh.
101.591.413.383
han trong vdng 3 thdng tqi c6c
cAc xHoANuAu TUTAI CHINHNGANHAN
Dg phdng gi6m gi5 chrlng khoiin ddu tu ngin han
Cdc khoin
tliu tu Gi chinh ngin
3t/1212012
31112t2011
vt[D
VND
11.871.091.969 tt.602.663.819
Ddu tu chimg khorin ngan n4n
!-l
ki
\TND
hgn
11.87r.091.969 11.602.663.819
(4.s87.872.000) (4.029.483.000)
7.283.219.969
7.s73.180.819
CONG TY cO PHAN
18
rr
r
E
K
Nguy6n Huy T1r, Hai
TH
Bi
DoANH DICH
Tnmg
W cAo cAp DAu KHf
vrET
NAM
BAo cAo rAr
HaN6i, CID(HCN Vi6tNam
THrryET Mrr\H nAo cAo rAr
3l thrlng 12ntun20l2
csimr
Cdc thuydt minh nay ld m6t bd phdn hqp
7.
(Ti6p
thdnhui
theo)
"a,
vrAu s6 B 09-DN
dnqc dgc ding thdi vdi btio ctio tdi ch{nh kdm theo
cAc xHoAx PHAI THU IcrAc
3Ut2t20tt
VND
}t/t2t2012
.
\rND
H.
LAi tiAn gui ngdn hang, riy th6c quan lj v6n dr,r thu
Phdi thu ban chung khorln
C6ng ty C6 phen Ph6t hi6n Binh An
C6ng ty C6 phAn Ddu hr NNP
Cdc khoan phdi thu kh6c
Ldivay phdi thu C6ng ty C6 ph6n Kh6ch san vd Dich
vU
Dai Duorg (i)
200.444.444
9.900.000.000
-
60s.787 .116
6.162.024.209
9.900.000.000
1.481.322.202
2.829.444.473
530.501.228
1.s86.631.645
2.392.772.904
40.832.394.566
60.4s4.808.920
(i)
cnimr
Cho ndm tdi chinh ki5t thric ngdy
1s.966.513.867
T4i ngdy 02 thdng 3 ndm 2012, C6ng ty da thgc hiQn hf Phu luc s6
O3 vni C6ng ty C6 phan Kh6ch
Dfch v.u Dai Duong (OCH) theo d6 OCH sE thuc hi6n tr6 todn bQ nq ph6t sinh tu Hqp tl6ng tin
dule sd OO62/2011/HDTD-OCEANBANK01 cho C6ng ty do khoan vay niy phuc vu cho 6U an sO S
fran thrintr Tdng, phulng Bpch Df,ng, qufln Hai Bd T.t-g, Ha NOi ua tni tu" 1i6n quan d6n dir rin
ndy vdn chua duo. c hoan thanh bdn giao gifta C6ng ty U voi OCH nhu trinh bdy tpi ihuyiSt minh s6
13. Do vfy C6ng ty phan 6nh toan b6 l6i vay ph6t sinh c6 1i6n quan tr6n kho6n muc "C6c khodn phii
thu kh6c".
s4n vd
8.
E
H
H
TAI SAx NGAN HAN KHAC
3Ut2t20t2
VND
3ut2t20tt
T4m fng cho cdn bQ nhdn vi6n
D[t cgc g6p v6n DU rin 1283 tluong Gi6i ph6ng
D[t cgc mua quydn sri dqrng d6t tpi ag rin b6i tfm Vi6m
2.686.426.812
2.861.483.861
2.500.000.000
D6ng (DnNEng)
7.500.000.000
260.000.000
7.500.000.000
349.948.880
Eit
cgc kh6c
10.446.426.872
9.
13.211.432.741
rAr sAx cO DINH HUU r{iNH
tii
Thi6t b! vin phdng
T6ng
VND
VND
\rND
2.497.601.1s1
43.835.000
Phucrng tiQn vfln
H
VND
NGITYTN GIA
T4i ngiry 0l/0112012
Mua trong nf,m
Giim trong nlrn
3.806.280.001
T4i ngiy 3111212012
3.806.280.00I
2.410.019.267
6.303.881.1s2
43.835.000
(131.416.884)
6.216.299.268
2.705.3s0.380
632.694.sgs
1.238.453.235
3.943.803.61s
GIA TRI HAo MoN LTry KE
T4i ngiy 0110112012
Kh6uhao trongndm
Gi6m trong n[m
T4i ngiy 3l/12/2012
.(r31.416.884)
5s0.679.596
(87.641.271)
3.338.044.975
r.701.491.560
1.183.374.191
(87.641.27r)
s.039.s36.53s
GIA TRI CON LAI
T4i nglry 3lll2/2012
468.235.026
3lll2l20ll
Lfio.929.621
T4i ngdy
708.527.707
1.176.762.733
1.259.147.916
2.360.077-537
rr
L
cONG Ty cO pHAN Krv{ DoANH DICH vU cAo cAp oAu
18 Nguy6n Huy TU, Hai Bi Tnmg
HANoi, CID(HCN
vrET
NAM
TmryfT MItrH rAo cAo rAl cuixn gi6p
nAo cAo rAr cnfmr
Cho ndm tdi chfnh k6t thric ngiy
3l thrtng 12 nam 2012
VietNam
Cdc thuyiit minh noy ld mQt bd phQn hqp thdnh ra
E
rnf
theo)
,d,
vrAu s6 B 0e-DN
duqc dgc ddng thdi vdi bdo cdo tdi chinh kdm theo
cr{r PHi xAv nqNc cO BAN Dd DANG
10.
3t/12t2012
3t/t2t20tt
VND
VND
.
H
Du 6n CTI0-ll Vdn Phn (D
Du 6n T6 hqp c[n h6 vd dich vg chung cu CT 15 -
547 .983.271.631
496.505.644.996
Vi6t Hung (ii)
58.297.351980
57.089.965.883
Du rin Khu du lich H6 Su6i Hai (iii)
Dg 6n Trung t6m thuong mpi tai chinh, vdn phdng vd
14.009.744.548
12.190.603.877
kh6ch s4n thu6c Khu trung t6m CQt tl6ng h6, thanh
ph5 tta Lone (iv)
Du an khu tl6 th! sinh th6i thuong mai dich vq Dio
Vi6t Ha Long
15.706.756.848
952.59t.773
621.242.9s9.932
(i)
(ii)
952.59t.773
582.445.563.377
DU 6n CT10-11 Vdn Phri thu6c T6 hqp chung cu cao t6ng vd dich vg thucrng mai Vdn Phf, Khu dO thi
moi Vdn Phq qufln Hd D6ng, thanh phd Hd N6i. C6ng ty dI nhfln chuy6n nhuqng du rin tu C6ng ty
C6 phAn DAu tu Van Phf - Invest theo Hqp tl6ng chuy6n nhuqng quy6n phat tri6n du 6n sii
55/20104/PI-PVR ngdy 27 thary 9 ndm 2010 voi diQn tich 7.023 rn2 xdy drmg chung cu kiSt hqp
Trung tdm thuong mai. HiQn t4i, C6ng ty chua phan dlnh rO diQn tich tl6 b6n vd diQn tich kinh doanh
thuong m4i. Theo d6, COng ty phan rinh toan bQ chi phi phSt sinh tr6n kho6n muc "Chi phi xdy drmg
co biur dd dang".
DU rin xdy dlmg chung cu tl6 tan tpi khu d6 thi moi ViQt Hmg, qudn Long Bi6n, Hi NQi. Dg rlm tlugc
thlrc hiQn duoi hqp ddng h6n danh gitra C6ng ty vd C6ng ty C6 phan EAu tu NNP voi tj, 16 v6n g6p
tucrng fng ld 30% vit 70o/o. Moi chi phi dU 6n ducy. c theo ddi boi Cdng ty C6 phan Ddu tu NNP. Hi6n
t4i, hang thiing, C6ng ry C6 phan DAu tu NNP chiu trdch nhiem giiim s5t du 6n vd th6ng b5o chi phi
xdy drmg theo tf lQ v6n g6p cria li6n danh d6 C6ng ty Chi nhan.
(iii) Du
rln Khu du lich H6 Su6i Hai, Ba Vi, Ha NQi. Khoan mgc niy chri yiiu bao g6m chi phf tu vdn ldp
quy hopch xdy drmg, cung cdp ban d6 tlfa hinh, chi phi tu v6n khio siit, l6p phucrng rin kI thuflt thi
c6ng, v.v...li6n quan di5n dg iin Khu du lich HO SuOi Hai dang trong qu6 trinh chudn bi dAu tu.
(iv) Drr 5n Trung t6m thuong m4i tai chinh, vdn phdng vd kh6ch sgn thu6c Khu trung tdm CQt d6ng h6,
thanh ph6 H4 Long, tinh Quang Ninh. Ngdy 02 th6ng 3 ndm 2012, C6ng ty tfuc hiQn chuy6n giao
99o/o v6n g6p dr; rin ndy cho C6ng ty C6 phan Kh6ch san vd Dich vU Dei Duong duni hinh thric hqp
tl6ng hgp t6c dAu tu. Do d6, toan bQ dg an
Dai Duong theo ddi vn ghi nhdn.
du-o.
c chuy,Sn giao cho C6ng ty C6 phdn Kh6ch sqn vd
Dici
vU
.tt.
cAc rcToAx DAU TTI TAI CHIIIH DAI HAN
3Ut2t20t2
\rND
EAu tu chftng khoin
C6ng ty CP Dlch W Van tai DAu khf Criu Long
C6ng ty CP Ddu tu KCN DAu khi IDICO Long Son
COng ty CP DAu tu PV2
C6ng ty CP DAu tu Xdy lap DAu khi VN (PVCD
C6ng ty CP Kh6ch san DAu ktri Lam Kffi
Hqp tldng hqp tric tlflu tu
Du 6n s6 9 Trdn Thanh T6ng (i)
Dg phdng ginm gi6 c6c khoin dAu tu ddi han
15.000.000.000
r2.000.000.000
5.100.000.000
21.350.000.000
5.000.000.000
3ut2t20tl
VND
15.000.000.000
12.000.000.000
11.000.000.000
21.350.000.000
5.000.000.000
225.000.000.000 242.544.246.s39
283.450.000.000 306.894.246-s39
(1.143.356.733)
282.306.643.267 306.894.246.s39
rr
rr
r
L
CONG TY cO PHAN K[\'H DoANH DJCH vU
18 NguySn Huy Tu, Hai Bd
Tnmg
Cdc thuyiit minh nay ld mQt
n hqp thdnh
ui
theo)
"an
vrAu s6 B 09-DN
dtrqc dpc ddng thdi vdi bdo cdo tdi chinh kim theo
11.
cAc rcroAx DAU rrI rAr cnfivu DAr H4N gi6p
(D
Khoan ddu tu vio Dg r{n s6 9 TrAn Thrinh Tdng phan rinh khoan fi6n g6p v6n theo hqp d6ng hqp tdc
voi c6ng ty c6 phan Khrich san vd Dich vu oll'oucrng (ocH) a6 aAi tu rrao "Dt#dA";;6:hqp
c6ng trinh, vdn-phdng lirm vi6c" t4i s6 9 tran rnann T6ng, phudng B4ch Ddng, qufln Hai Bd rnmg,
-C6ng
Ha NOL t6ng s5 ti6n cam kr5t g6p v6n ld 451,2 tf rtdng do
ty -6 piran oau tu vd phbt tri6n Binh
An ldm chri d6u tu.
theo)
T4i ngdy 30 thring 6 ndm20ll, C6ng ry da ky hqp d6ng mua lpi cO phen cria C6ng ty C6 phan Ddu tu
Phrlt tri6n Binh An tu OCH (d6 thay ttri5 hqp tl6ng hqp tac da hi) et6-nam quy6n kGm so5ic6ng ty ndy
(voi ty 16 sd hiru 94%) vd tham gia tr.uc tii5p viro vi6c thuc hiqn du iin n6u tr6n. Theo cac tli6u khoan
cria hqp
gifra hai b6n-hodn thanh hist cdc nghia v.u. Tuy nhi6n, t4i ngdy l{p b5o c6o ndy, OCH vdn chua hodn
thdnh c6c diAu ki6n giao dich voi C6ng ty do vQy hqp d6ng hgp-tac dflu tu v6n cdn hi6u luc vd Ban
Gi5m tl6c 96rg ty quyiit ai*r Chi nhan khoan ti6n da rmg t oO" ino OCH cflng nhu c6c chi phi c6 li6n
quan rliin diSn dg rin ndy tr6n kho6n mqc dAu tu tdi chinh ddi han khdc.
Tai ngdy 3 1 thang 12 ndm 2012, Bar Gi6m tl6c C6ng ty da denh gi6 mQt c6ch thfln trong c6c khodn
tldu tu dni h?n cria C6ng ty vd kh6ng c6 khoan tlAu tu ndo c6 d5u hiQu suy ginm v6 gi6 tri d6 thuc hiQn
trich lQp du phdng, ngo4i tnr ktoan tliu tu g6p v6n viro Cdng ty CP Kh6ch s4n DAu khi Lam Kinh dA
dugc trich lQp du phong gidtn giitkhoan dAu tu voi s6 ti6n ld 1.143 triQu rl6ng.
12.
H
CHI PHi TRA TRIIOC DAI HAN
Chi phi c6ng cq, dpng cU
Chi phi brln hing cho du rin
Chi phi sria chta v5n phdng
Chi phi tu v6n ludt cria c6c dy an tlAu tu
Chi phi kh6c
13.
E
bQ phd.
3ut2t20t2
\rND
31/12/2011
l3 1.140.985
6.454.370.009_
399.375.21s
4.901.010.195
H
1-l
VND
1.866.714.800
2.186.413.532
362.999.999
93.178.467
6.948.s10.993
9.446.692.809
YAY VA Nq NGiN HAN
Vay vi nq ng6l hqn phdn anh kho6n vay {6n h4n tri tu Ng6n hdng Thuong mai C6 phan Oai Duong
voi h4n mric t6i tla ld 315.840.000.000 tl6ng vd thoi h4n 1+ tna"g cho mlrc tlich "86 sung v6n thuc
hiQn.hqp trlc kinh doanh voi COng ty C6 phan Kh6ch s4n vd Dich vu Dai Duong thgc hiCnddu tu du
6n t6 hqp c6ng trinh vf,n phdng ldm viQi, dlch vu thuong mai tai s6 OS rran rn,irf, T6ng, phudng
Bach Ding, qu6n Hai Bd Tnmg, Hd-NOi". I!}ro* vay niry tlu-o. c tlim bio b6ng tai sin hinh tiantr trong
tuong lai tu khoan vay ld todn b0 s5 c6 phdn tuong daongg4Yo vdn di6u lQ C6ng ty C6 phAn Dau tu
vd Ph6t tri6n Binh An thuQc sd htu cta Cdng ty. Khoan vay nay chiu lai stilt2{o/oinamiai thoi di6m
gidi ngdn, l6i su6t ducr. c tli6u chinh 3 thring mQt mn t6 tu ngdy gi6i ngdn dAu ti6n, bdng iai rrdt hry
tlQng M\ID lci han 12 thing l6i tri cu6i ki cQng bi6n dQ 4,5Yolndm. T4i ngdy 3l thring 12 ,a^ 2012,
si5 du khoan vay niry ld, 128.214.339.509 tl6ng-.vd lii su6t ti6n vay lir 15.,7,intun. Chi phi l6i vay cta
khoan vay niy duo. c C6ng ty phan anh tr6n khodn mgc "Cdc ktroan
bdy tpi Thuyt5t minh sri 7.
H
rAo c,(o rAr cuiNn
tAiiflf" rUaV
3l "f,-i,
th6ng 12ndm2012
Cho n6m tdi
THUyiT MrNH nAo cAo rAr crriNn ei6p
E
E
NAM
HAN6i, CHXHCN Vi6tNam
E
F
F
cAo cAp oAu rcri vrET
phii thu khdc"
tt
OCH nhu trinh
b
rr
rr
r
cdxc ry c6 pnAx xnvn DoANH DICH vu clo cAp lAu xni
l8 Nguy6n
5n Huy TU, Hai Bi Tnmg
Cho n6m tdi chinh k6t thric ngdy
HAN6i, CID(HCN ViCtNam
THUYET MrNH BAO CAO
31th6ng 12ndm20l2
rAr Cnimr fli6p
Cdc thuytit minh nay ld mQt bd phQn hqp thdnh
14.
theo)
ui c,in itrqc
ryrAu
rs.
s6
B 09-DN
dpc dong thdi vdi bdo cdo tdi chinh kdm theo
CHI PHI PrrAr rNA
lt/12/2012
.
VND
3l/12/2011
40.832.394.s66
222.102.485
82.500.000
17.544.246.539
_ 1.468.244.858
85.576.000
41.136.997.0st
19.098.067.397
3t/12t2012
3ut2t20tt
VND
VNI)
286.s03.103.044
287.312.097.043
2.092.375.000
22.129.068.000
29.690.648.s00
18.000.000.000
18.000.000.000
Chi phi l6i vay trich trudc
Chi phi sri dUng nh6n hiQu PetroVietnam
Chi phi trich trudc kh6c
H
H
nAo cAo rArcninn
vrET NAM
VND
cAc KHoAN rurir rnA, pHAr Nep NG,{N HAN KHr(c
Nh{n ti6n g6p vrin vdo Dg
An VAn Phf (i)
Nhan ti6n g6p vtin vio Dr,r 6n ViQt Htmg (i)
Phai ffi c5 trrc 1ii;
Phai ue mua chimg khorin
(iii)
B[D(FI, BTTYT, KPCD
Phdi tr6 khtlc
(D
H
1
.33 1.650.000
324.112.805
1.626.s34.639
82.061.346
61.966.094
330.67s.793.488
336.478.422.983
Cdng ty nhdn ti6n cta c6c nhd dAu tu theo c6c hqp tl6ng g6p v6n. Theo 116, dg rin tfti rli6u ki€n d6
b5n c5n h6 theo.quy tlfnh cria p!r6p luQt, nlrd dAu fir duo. c quydn mua c[n h6 theo giii tri 116 th6a
thufln tr6n hqp d6ng g6p vtin. DOn ngdy 31 thang 12ndmZOtZ,Cangty i16 thqrc hid ki hqp d6ng
biln c6n h6 cho 107 khrlch hang t4i Du r{n Vdn Phri voi t6ng s6 ti}nld 47.687.464.253 il6ng. Tuy
nhi6n, C6ng ty chua thuc hi6n ph6t hanh h6a don gi6 tri gia tAng d6 hach todn vd kd khai thur5 gi6
gia tdng dAu ra vd k6 krhai tam nQp l% thu€ thu nhQploanh nghiQp theo nhu c6c quy dinh;c
fi
H
thu6 hi6n hanh.
h
(ii)
Theo Nghi quy6t-cria HQi tl6ng Quan tri ngdy 15 thring 02ndm2012,Cdngty rli6u chinh thoi
gian thanh toan c6 hrc nEm 2011 tL ngity 20 thang}2 n{m2012 sang ngdy 05 th6ng 7 ndm20l2.
(iif
Phnn ,ioh 16 ti6n phni tr6 cho T6!g c6ng ty C6 phan Xdy l6p D6u k.Li ViQt Nam (PVC) v6 vi6c
nhdn chuy6n nhugng 1.500.000 c6 phdn cria C6ng ty C6 ptrAn DAu tu Xdy l6p Diu khi ViCt Nu-
(PVCD.
.16.
h
h
h
h
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mrI rul6c
3ut2t20t2
\rND
3t/t2t20tt
245.051.3s3
769.821.672
245.051.3s3
815.966.410
Thui5 thu nhflp doanh nghiQp
Thut5 thu nh6p c6 nhdn
\rND
46.144.738
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cONG Ty cO pHAN Ktr\rrr DoANrr DICH
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duqc dpc ddng thdi vcri bdo cdo tdi chinh kDm theo
Thay d6i trong v6n chri s& htu:
T4i ngiy 01/012011
395.7t8.480.000
Ting do g6p v6n
135 290 6s0
000
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phin
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3 978 943
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\ND
(10.43s.115.22;)
Lqi nhuan trong nim
Phan ph6i lqi nhuan
Trich qui klen thuong, phrlc
-
4.579.646.154
31911.4s0202
2.289.823.017
(s .997
Chia c6 tric
(56.
Tvi ngiry 3lll2l201l
phi6u
531.009.130.000 11.788.944.000 (101439.11s.220) 9.s66.186.024
qui
-
trong nam
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(56. I 66.906.500)
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1
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T4ingiy 3lll2B0l2
(D
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3.817.872.710 5.984.387.270 ss1.727.4M.784
(68.282.270)
lqi nhuen G)
Trich qui khen thuong phric
31.911.450.202
(6.869.469.231)
Ioi vd ban rlidu hanh
d
11{D
4s3.149.901.018
000
Mua c6 phi6u qug
Mua
C0ng
VND
4.986,s39.870 1.528.049.633 43.106.830.s1s
7.810.001.000
Phan ph6i
H
chfnh k6t thric ngdy
nAm 2012
v6x cnO son[rl]
17-
G
*
tii
3t thang t2
Cdc thttyilt minh nay ld m1t
bQ
n,(o cAo rAr cnimr
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THUYET MnrH BAO CAO
rQ
VND
H
NAM
VietNam
V5n tliBu
F
vu cAo cAp oAu rcri vrET
C6ng ty ttii trich
Qu! ttAu hr ph6t tri6n; Qu! dg trft b6 sung viin diAu lQ; vd Qu! khen thudng, phric lgi,
thudng
Ban
tli6u hanh dr lqi nhuan sau thu6 cta n5m 201I theo Nghi quy6t cria Dpi HQi tl6ng c6
Qu!
it6ng thulng ni6n ndm 2012 va sti ti€n tuong img liL 1.121.210.528 tt6ng, 560.605.264 d6ng vd
1.185.895.384 tl6ng.
V6n tli6u
16
Tinh hinh g6p vi5n tti6u l€ cta cdc c6 d6ng tpi ngdy 31 th6ng 12tdm2012 nhu sau:
t+i ngiry 3lll2D0l2
Y6n thr;c g,5p
V6n thgc gr6p
tpi ngdy 3lll2D0l1
(%l
(%\
vND
COng ty CP
Tip
tloan Dpi Duong
CdngtyTNHHVNT
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k
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C6ng ty CP Quen ly Qu! DAu tu Chimg khorin Hapaco
C6 d6ng kh4c
C6ng ty C6 pnan fVI
Ngan hang TMCP Diu khi toan c6u
C6ng ty Ddu tu vd Thuong m4i HQ th6ng Qu6c t6
T6ng Cdng ty CP Dich w kI thu4t d6u khi Vi6t Nam
T6ng C6ng ty CP Xdy lip DAu khi ViQt Nam
' Ng6n hang TMCP D4i Duong
100.000.000.000
81.519.800.000
120.000.000.000
90.362-830.000
43.500.000.000
43.500.000.000
29.000.000.000
23.126.500.000
r
YND
8,83
15,35
22,60
90.362.830.000
17,02
17,02
43.500.000.000 8,19
43.500.000.000 8,19
29.000.000.000 5,46
23.126.500.000 4,36
8,19
8,19
5,46
4,36
181.519.800.000
120.000.000.000
531.009.130.000 100.00
34,18
22,60
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CO phi€u phd thdng
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3ut2l20tl
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53.100.913
53.100.913
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53.100.9I3
53.100.9 I 3
1.194.200
1.186.100
1.186.100
51.914.813
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Hi
NOi, CIDGICN Vi€t
THUYET MINH BAO CAO TAI CHINH $i6P
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phQn hqp
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KIIIH DOANH VA THEO KHU VTIC DIA Lf
DOANH THU BAN HANC VA CUNG CAP NICH VU
Doanh thu brin hang (i)
Doanh thu cung cAp dich vu
(i)
2012
20tt
YND
\.ND
22.705.500.192
I14.900.000
22.820.400.192
1.725.592.453
1.725.592.453
Nhu trinh biy tpi Thuy6t mffi s6 10, ngdy 02 thang3 ndm20l2, C6ng ty thlrc hiQn chuy6n giao
99o/o v6n g6p dy 6n Trung tdm thuong m4i tai chinh, vin phdng vd khfch s4n thu6c Khu trung
tam COt tl6ng h6, thanh ph6 Hp Long, tinh Quang t{inh cho C6ng b, CO pnan rcractr sqn vd Dich
vU Dai Duong duoi hinh thric hqp tt6ng hqp tac tlAu tu. Doanh thu brin hang cho ndm tdi chinh
t4i ngiy
t"
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12 ndm20l2bao gdm doanh thu tu hoat rlQng chuydn nhugng ndy.
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Khu trung tam C6t
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lich. Trong n6m, C6ng ty kh6ng c6 ho4t tl6ng san
tintr doanh ndo kh6c, theo d6, ih6ng tin tai
chinh trinh bdy tr6n bdng cdn AOi t6 toan tqi ngdy 31"u6t
thang 12 ndm20l2 vittoan bg doanh thu, chi phi
trinh bdy trdn biio c6o- ktSt qud ho4t dQng kinh doanh cho n5m tdi chinh k6t thric ngiy 3l th6ng t2 iam
2012 dtu li6n quan d6n ho4t ilQng kinh doanh b6t dQng sin vh cung cdp dich
a, ii"t.
H
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BAo CAo TAI CHINH
Cho n6m tdi chinh k6t thric ngdy
3t thrtng 12 n6m 2012
Nam
Cdc thuyiit minh noy ld mdt
NAM
rAr Csimr
2012
VIYD
Ldi tir c6c khoan dAu tu tdi chinh ngan nan
L6i tu hoat rlQng riy th6c quan $ v6n
Ldi hr ho4t itQng brln chr?ng khoan
C6 hrc, loi nhu6n tluo. c chia
Ldi ti6n gui ngdn hang kh6ng ky han
5.111.133.721
48.861.796.057
2.185.449.999
34.986.450
t5.679.3s0.ss4
776.000.000
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8.363.119.820
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20tt
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1.816.543.363
I .321 .900.500
304.00s.844
1.877.941.r08
69.867.s43.426
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dAu
tu
2012
20tt
\rI{D
VND
705.582.080
1.701.745.733
13.820.124
6.439.467.637
2.407.327.813
6.453.287.761
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789.638.611
8.477.763
(6s9.902.909)
115.950.689
THUE THU M-IAP DOANH NGHIEP
2012
20tt
vttD
VND
(17.128.724.829)
42.305.235.104
776.000.000
1.321.900.s00
1r7.507.095
591.80s.004
thui5
trir
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41.575.139.608
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129.735.702
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l8 Nguy6n Huy Ty, Hai Bd Tnmg
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ViQc tinh torln l6i co bdn tr6n c6 phi6u vd l6i tr6n c6 phi6u suy giim phan bO cho cdc c6 d6ng sd
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2012
Lqi nhuan
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th6ng dd tinh lai tr6n c6 phi6u co bin
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xuAr
KII\IH DOAI\H TIIEO
phi nhdn vi6n quan lf
phi vQt liQu quan $
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phi kh6u hao tii san c6 Ai*r
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Chi phi kh6c
s
1.906.783
(330)
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117.t28.724.829)
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3r.971.450.202
50.55r.024
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2012
2Att
VI{D
VND
10.247.524.714
483.023.623
1.039.393.070
1.050.034.738
129.44s.991
9.009.386.471
21.7t7.943.344
s.3s9.49s.561
290.765.01s
364.302.236
s39.024.460
124.723.367
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6,358.048.579
45-245-014-tl9
7.262.866.593
22.950.563.703
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THUyfT MrNH nAo cAo rAl cufNn ei6p
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tai chinh cria c6ng ty tai ngdy t6t ttrac ni6n tl6
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to6n nhu sau:
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Cric khoan vay
Tru: Ti6n vd cdc khoan tuong duong ti6n
Nqthuan
V5n chri sd hiru
Tf 16 nq thuin tr6n v6n chfi
sO
hi?u
3Ut2nAfl
VIYD
128.214.339.s09
3s.666.967.498
92.547.372.01r
128.214.339.509
101.591.413.383
533.344.502.301
551.727.404.784
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26.622.926.t26
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Chi ti6t ciic chinh s6ch k6 to6n chri yi5u vi c5c phuong ph6p mi C6ng ty 6p dung (bao g6m c6c ti6u chi
d6 ghi nhan, co sd x6c rtinh gie tri va co so ehi nhan
khoin tfr, ,r,ap'ra
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3l/12/2012
3l/l2t20rt
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282.306.643.267
7.573.180.819
306.894.246.s39
r ong cgtrg
381.692.939.6s4
432.117.654.608
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68.409.716.s87
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41.136.997.0s1
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16.058.813.867
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3U12t2012
Duri,i
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Tr0n
\rND
I nIm
TOng
VND
VND
Tii sin tdi chinh
Ti6n vd cric khoan tuong duong ti6n
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tu
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56.436.108.920
7.283.219.969
99.386.296.387
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282.306.643.267
282.306.643.267
Tr0n
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COng nq
tii
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tri
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thuin
khric
TOng
VND
VND
128.214.339.509
68.409.716.s87
41.136.997.051
237.761.053.147
4l-136-997.051
237.761.053.147
(138.374.7s6.760)
Dur5i
I
nilm
VND
282.306.643-267
TrCn
143.931.886.507
I nIm
T6ng
VND
VNI)
chinh
Ti6n vd c6c khoan tuong
Phii thu khfch hdng vd phdi thu kh6c
C6c khoan tlAu tu
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101.s91.413.383
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68.409.716.587
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Tii sin tii
35.666.967.498
56.436.108.920
289.s89.863.236
381.692.939.654
chinh
C6c khoan vay
L
L_.
HI
nAo cAo rAr cniuH
Cho ndm tai chinh ki5t thric ngay
31 thAng 12 nAm 2012
Tr6n
I nIm
T6ng
VND
VND
chinh
128.214.339.509
C6c khoan vay
Phai tra ngudi b6n vd phdi
Chi phi phdi hi
tri
kh6c
rong cgng
Ch6nh IQch thanh khof,n thuin
81.377.568.244
19.098.067.391
-
128.214.339.509
8l .377 .s68.244
19.098.067.397
100.47s.635.641
128.214.339.509
228.689.975.150
24.747.772.428
178.679.907.030
203.427.679.458
3l th6ng 12 ndm 2012, titi san tdi chinh nh6 hon c6ng ng tdi chinh voi sO tien khodng 138,4
tl6ng. Tuy nhi6n, Ban Girim d6c tin tucrng ring COng ty sE thu tlugc th6rn ti6n g6p v6nrnuu
ng
tir cdc kh6ch hang trong n6m 2013 vd do d6 Cdng ty c6 th6 tpo ra dri ngu6n tien de d6p rmg ciic"ao
nghia
vu tii chinh khi tli5n han.
T4i ngdy
t!