Báo cáo tài chính năm 2012 (đã kiểm toán) - Công ty Cổ phần Kết cấu Kim loại và Lắp máy Dầu khí
Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (8.88 MB, 37 trang )
tl}I
h
t
Deloitte.
F
E
b
tr
rr
rr
rtr
E
F
F
F
rr
rr
r
cONc rv cO pnAN
lAp vrAv nAu rcri
xfr
cAu rann r,o,q.r vA
(Thdnh lQp tqi nudc CQng hdq Xd hAi chfi nghTa ViQt Nam)
BAo cAo TAI CHINH
nA oUQc KrEM roAN
Cho nim
ngdry 31
tii
chinh t<6t tn'ic
12 nilm 2012
thing
b
r
cONG Ty cO pHi.N r
Tinh Ba Ria-Vfine Tdrl CIDGICN ViCt Nam
rcri
F
E
MUc LVc
NOIDUNG
BAo cAo cfrA BAN
cnu o6c
I
eAo cAo KrEM ToAN Eec LAP
r
rr
E
F
tr
tr
F
F
E
BANG cAN
2
o6r xE roAN
3-4
eAo cAo KET euA HoAT
DO. NG
KrNH DoANH
eAo cAo Ltru cHr.rYEN nEN rn
THLTYETMTNHSAo cAo
rar cnimr
5
6-7
8-35
b
rr
rh
pHiN rdr cAu KrM LoAr vA r.Ap vrriy nAu
Htu Canh, phuimg rningNfr6t, thdnh ph6 Vflng Tdu
cONG Ty cO
S6 z Nguy6n
xrri
Tinh Ba Ria-Viing Ttua CTDGICN ViQtNam
nAo cAo cu.L n.q.N cHu n6c
H
Ban Gi6m tt6c C6ng ty Cd phan Kt5t c6u Kim lo4i vd Lip miy DAu khi (ggi tit ld *C6ng ty') de trinh b6o c6o ndy
cirng voi b6o c5o tii chfnh cria C6ng ty cho nlm tdi chinh t<6t ttlic ngiy 31 tktng12ndm20l2.
h
l-
HOI EdNG QUAN TRI vA BAN GIAM D6c
f{
a'.
C5c thdnh vi6n cia HQi tt6ng Quan
b6o c6o ndy g6m:
Hdi ddne Ouin
F
rE
F
tr
r
F
rE
rtr
tr
t:
L.
tr
tr
tr
fi
vd Ban Gi6m di5c C6ng ty da diAu hanh C6ng ty trong n[m
vi
tt6n ngdy lflp
tri
6ng E6 Vdn Quang
Chitich
6ng Th6i Do6n Thuyi5t
6ng Nguy6n Vin Huong
0ngNguy6n Dinh Th6
Ph6 Cht tlch
uy vren
uy vren
Ong Pham Chu Tr1
uy vlen
Ban Gi6m tliic
QngNgly6n Dinh Thii
Ong Trdn Vfl Phuqng
6ng Pham Chu Tri
6ngNguy6nt6n Ycn
Ong Ph4m Tat Thenh
Girim d6c
Gi6m
Gi6m
Gi6m
Gi6m
Ph6
Ph6
Ph6
Ph6
tttic
cliic
ttt5c
tt6c
rRAcH NHrEM cirA BAN cHu n6c
Ban Gi6m tliic C6ng ty c6 tr6ch nhi€m lflp b6o c6o tai chinh hing n[m phnn 6nh mdt cdch trung thlrc vd hgrp ly
tinh hinh tai chfnh cfing nhu k6t qui ho4t ttQne kinh doanh vd tinh hinh luu chuy6n ti6n tQ cua C6ng ty trong nam.
Trong viQc l$p b6o c6o tdi chinh niry, Ban Gi6m tt6c ttugc y6u cAu phii:
.
r
o
.
.
LUa chgn c6c chinh sdch k6 toan thich hgp vd 6p dUng c6c chinh sdch d6 mQt c6ch nh6t qu6n;
Dua ra cilc x{t dodn vd yfs finh mQt cdch hqrp lf vd thgn tro. ng;
cfc nguy€n t6c ki5 toan thich hgp c6 clugc tuan tht hay kftOng, c6 nhtng 6p dUng sai lQch tro.ng yi5u
\6u-r6
cdn tlugc c6ng b6 vd gidi thich trong b6o crlo tii chinh hay kh6ng;
Lap b6o c6o tdi chfnh tr6n co sd ho4t ilQng li6n 4rc tm Fudng hqp khdng th6 cho rlng C6ng ty sC tii5p tuc ho4t
tlQng kinh doanh; vd
ThiiSt k6 vd thuc hi€n hg th6ng ki6m so6t nQi b0 mOt c6ch htru hiQu cho mqc dich lflp vd trtnh bdy b6o c6o tai
chinh ho-p lf nhim h4n chi5 rui ro vd gian lin.
LI
Ban Gi6m d6c COng ty chlu trdch nhiQm d6m bdo ring s6 ki5 to6n ttuo. c ghi ch6p mQt c6ch phir hqp d6 phin 6nh
mQt c6ch hSp ly tinh hinh tii chinh cria Cdng ty 6bdtky thdi tti6m ndo vd ttim bdo rdng b6o c6o tii chinh tuan thri
cfc Chudn mlrc kd torin ViQt Nam, Hp th6ng kO to6n ViQt Nam vi c6c quy tllnh hiQn hanh c6 li6n quan t4i Viet
Lrl
Nam. Ban Girlm ctiic cfing chlu tr6ch nhiQm tlim bio an toirn cho tai sin crla C6ng ty vd thlrc hiQn cic biQn ph6p
thlch hqp d6 ngln chin vd ph6t hiQn cdc hdnh vi gian ldn vd sai ph4m khdc.
rtr
r
E
Ban Gi6m tliSc xac nhfln r6ng Cdng ty dE tudn thri c6c y6u cAu n6u tr6n trong viQc lflp b6o c6o
ttai diQn cho Ban Girlm d5c,
ffi'."1m
rr:-:"i',i
lIKETfrAu
T.\
Yn
l,srullf , /F
LT
L.
Ngdy 06 thdng 3 ndm 2013
tii
chfnh.
Deloitte.
sa:
C6ng ty TNHH Deloitte ViQt Nam
TAng 12A, Toir nhd Vinaconex
34 Ldng Ha, QuOn g6ng Oa
Ha NOi, ViQt Nam
Tel : +844 6288 3568
Fax'. +844 6288 5678
www.deloitte.comivn
669 /Deloitte-AUDITN-RE
gAoCAo Idnn TOAN DOC LAP
Kinh
efri:
Cic C6 ttdng
HQi tldng Quin tri v,a B3n Gi6m ttiic
C6ng ty Cd phin f6t c6u Kim lo4i vir
Lip
mdy
Diu khi
Chung t6i da ki6m torin bang cdn etdi k6 toan tai ngdy 3l thring 12 ndm 2912 girnB voi b6o c6o ki5t qui ho4t tl6ng
kinh doanh, b6o c6o luu chuy6n ti6n tQ cho ndm tai chinh k6t thric cirng ngdy vi thuyiit minn b5o c5o tdi chinh
tui chinh") cria C6ng ty C6 phan f6t cdu Kim lo4i vd L6p m6y DAu khi (ggi tat h
kdm theo (ggi chung ld "b6o
"ao
ngny
06
thang
J ndm 20I3,tt trang 3 tli5n trang 35. B6o c6o tai chinh kdm theo kh6ng rlhim
ty"),
duqc
"C6ng
b!
phan 6nL A"n ni"n tai ;hitrh, k6t qua ho4t ttQng kinh doanh vd tinh hinh luu chuy6n ti€n t€ theo c5c nguy6n f6c vd
th6ng lQ ki6 to6n ttu-o. c ch6p nh4n chung t4icfuc nudc kh6c ngodi ViQt Nam.
Trfch nhi6m cria Ban Gi6m
rt6c vir Ki6m todn vi6n
Nhu ttd trinh bdy trongB6o c5o cta Ban Gi6m il6c t4i trang l, Ban Gi6m t16c C6ng ty c6 trSch nhiQm lflp b6o c6o
tai chinh. Tr6ch nhi€m cria chring t6i ld tlua ra f ki6n ve bao c5o tai chinh ndy dga tr€n kiit qui cria cuQc ki6m
toii,n.
Co sfi cria
{
ki6n
Chung t6i ttii thgc hiQn ki6m to6n theo c6c Chudn mlrc kii5m torln ViQt Nam. C6c Chu6n mgc niry y6u cAu chring
t6i phni Qp ki5 hoach vd thgc hiQn cdng vi-6c ki6m torin t!r3 dat tluSq qr tlim bio hqp b, r5ng b5o c5o tdi chinh
chfne
ch-on mdu, c6c b6ne
bing chrlng
vi€c ki6m
kiSm tra, t6n co sd chqn
viQc ki6m toiin bao gdm
trgng y6u. C6ne
C6ng vi6c
khdng c6 Cac sai s6t trons
khdne
edm viQc
tdi
ciing
ddng
thoi
tii5n
hanh
ti6n
tr€n
b6o
c6o
tai
chinh.
Chring
th6ng
tin
trinh
bny
r
minh
cho
c6c
s6
Ueu
vir
c6c
xac
tfu{nh gi6 c6c nguy6n tac t6 toan dugc 6p dpng vd nht'ng u6c tinh quan tro.ng cria Ban Girim tl6c, cfing nhu c6ch
qu6t clur
oao cao
cria b6o
c6o tai chinh. Chring t6i tin tudng r6ng c6ng viQc ki6m toan dd cung clip nhfing co sd
rnnn
bay tong
hinh bdy
t6ng quat
hSp ry cho y kii5n cua chring t6i.
f
t
vi hqp ly, tr6n c6c khia c4nh tro.ng
cfing nhu ki5t qui.hopt
iiol tri"t' luu chuy6n ti6n t€ cho n5m tai chinh k6t thric ctng ngdy, phir hqp voi c5c ChuAn muc k6 tor{n ViQt Nam,
HO th6ng t
f
ki6n cria chring t6i, b6o crio tai chinh kdm theo
i15
phan anh trung thlrc
y6q tinh hinh tni ghrn{ cna Cdng ty t4i ngdy 31 thang 12 ndm 2012
Chung t6i xin luu f nguoi dqc b6o c6o tai chfnh tni Thuytit minh s6 5 phan Thuy6t minh b5o c6o tii chinh. Theo
titin nehi cua Ki6m 6An Nhe nudc ndu tgi bep c5o ki6m toan lcf ngay tA thang 10 ndm20l2, C6ng ty dA tli6u
gffiots6s6tiguk6nb6oc6otitichinhchon6mtaichinhki5tthtcngdy3lth5ngl2ndm20l1cuaC6ng
//") CONG TY
02ndm2012.
rnnci ruHriu r[fi
DELOIT
L(
D6 Trung KiGn
KiSm to6n viGn
Chrlng chi Ki6m torin vi6n s6 tYZ+rcW
Thay m{tvd ilgi diQn-cho
CONG TY TNHH DELOITTE
VET NAM
Ngay 06 thdng j ndm 2013
niwoi cvfucwvi€tNam
T6n Deloitte cluqc ding d6 chi mqt hodc nhi6u thrinh vi6n crla Deloitte Touche Tohmatsu Limited,
mOt c6ng ty TNHH c6 trr,r sd tai Anh, vi mqng ludi c6c hang thenh vi6n - m6i thdnh vi6n ldr mot
t6 chr?c dOc lap v6 mat ph6p lf. Vui ldng xem tqi website www.deloitte.com/about d6 bi6t thCm
th6ng tin chi ti6t vC ccr c5u phdp l! cria Deloitte Touche Tohmatsu Limited vd c6c h5ng thdrnh vi6n.
h
cONG Ty cO pHAN r
Tdu
rcri
Uguydn Htiu Canh, phudng Thiing Nh6q thanh ph6, Viing
Cho nem tdi chinh kiit thtc ngdy
Tlnh Bd Ria-Vfing TtuL CIDCICN Vi0t
Si5 Z
Nam
B6o c6o tAi chinh
12 ndm 2012
3l thdng
r
E
BANG cAN
o6r
prAu so B 01 - DN
Donvi: VIIID
E
E
f-I
t-
A.
I.
F
r
tr
rr
rAr sAN NGi.N HAN
III.
IV.
Tiiin
r
r
vi
.l. -.).
llen
cfc khoin tuong ttuong tiiin
100
349.438.951.644
697.921.107385
110
101.016.113.926
256.885.890.793
13.464.260.684
tt2
87.551.853.242
69.6s8.064.334
187.227.826.459
Cic khoin phii thu ngin h3n
130
182.488.323.886
295.254.354.358
1. Phei thu kh6ch hang
l3l
2.Trdtruic
cho nguoi bdn
r32
3. Cdc khodn phdi thu kh6c
4. D1r phbngphli thu ngan nqn k1r6 ddi
135
178.810.944.666
4.834.79r.223
3.771.258.138
139
(4.928.670.14r)
203.944.374.124
12.774.36r.998
82.308.273.0t9
(3.772.6s4.783)
Hirng t6n kho
140
61.779.643.201
120.273.816.440
l. Hang tdn ktro
2. Dy phdng ginm gi6 hang t6n kho
t4l
61.920.037.264
(140.394.063)
120.273.816.440
r49
Tni sin ngin h4n khdc
150
4.154.870.631
25.507.045.794
trudc ngan nan
2. Thui5 gi6fi giatdng tlugc kh6u trir
151
975_127.287
63.469.049
1. Chi phf trd
152
154
3. Thu6 vi c6c khodn khic phii thu Nhd nudc
4. Tdi san ngan h4n khac
B.
I.
158
TAI sAN DAI H+N e00=220+250+260)
200
Tii sln cii ainn
220
Tii
t -'..
221
san c6 tllnh hftu hinh
tr)
- NguyLn gid
- Gid tri hao mdn tily
2.
Tii
- NguyAn
II
1.096.320.823
2r.330.68s.239
2.083.422.521
t.564.023.263
2.548.868.243
953.454.577.654
954.871.571.203
764.661.296.138
780.053.045.167
702.43s.670.723
810.335.825.586
754.896.303.042
8t 5.254.546.697
(60.3s8.243.6ss)
(107.e0a.1s4.863)
t2
IY
3s.489.633.343
8.090.s29.794
39.119.879.670
8.988.130.79i
(3.630.246.i27)
(897.600.999)
- Gid tri hao mdn liry L,i
L!.t
3. Tdi san c6 dinh v6 hinh
226
17.553.100.925
16.969.660.252
- NgyAn gid
228
20.389.811.392
18.228.907.392
229
(2.836.7 r0.467)
(1.2s9.247.t40)
4. Chi phf xdy
Cdc khoin
l.
III.
224
225
gid
- Gid tr! hao ndn lfiy
il.
l0
223
kE
san c5 Ointr thu6 tdi chinh
dpg
227
hi
230
co ban dd dang
iliu tu tii chinh dii h4n
tu ddi h4n khdc
258
Tni sin dii h4n khfc
260
l.
261
DAu
Chi phi
tri
Cac thtty& minh
l3
t4
2s0
tru&c ddi h4n
268
270
TONG cONG TAI sAN (270=1oo+2oo)
rr
3llt2t20tt
3tn2t20t2(Sau ili6u
chinh)
l1l
2. Tdi san ddi hqn kh6c
E
E
mrnh
2. C6c khoan tuong ducmg tiAn
1.
E
E
l:
E
Thlv.d
(100 = 1 10+130+140+150)
II.
E
E
ua ri6
TAI SAN
.15
16
9.182.891.147
96.552.079
70.000.000.000
55.000.000.000
70.000.000.000
55.000.000.000
118.793.281.516
119.818.526.036
tt4_441.369.5t6
4.351.912.000
975.3 I 1.000
r.302.893.s29.298 1.6s2.792.618.588
ti trang 8 tliin trang 35 ld mQt bQ phQn hqp thdnh oia bdo cdo tdi chinh
3
I18.843.215.036
,
'lll
TT
:i
lvl
$
pHiN rcct cAu KIM LoAI vA r.Ap uAv nAu rcri
B6o cdo tiri chinh
Hru
Canh, phutmg Th6ng Nn6t, ttrantr ptr6 Vtng tau
Si5 Z Uguy6n
Cho ntrm Ar chinh tet thrtc ngay :t tltane 12 ntu
Tinh Bd Ria-Vfing Tau, CIDAICN ViQ! Nam
cONG Ty cO
BANc cAx o6r
xf roAN (Ti6p theo)
Tqi ngdy 3 1 thdng I 2 ndm 2012
wrAu s6 B 0r - DN
Donvi: VND
Me
NGU6NV6N
Thuy6t
minh
s6
3lll2l20ll
3ltl2l20l2
Ng PHAI TRA (3oo =3lo+330)
300
824.236.844.252 1.t79.230.533.917
Ng ngfn h4n
310
283.208.688.290
731.136.210.80r
vi ng ngin tran
2. PhAi tri ngudi brin
3. Nguoi mua tri tidn trudc
3il
125.631.090.680
289.309.678.284
312
44.519.247.549
t48.742.375.639
313
7.363.590.0ss
24.776.111.677
4. ThuiS vd c6c khoan phai ndp Nhd nu6c
314
5.787.094.456
30.035.141.364
19.782.806.441
55.231.761.617
1. Vay
5.
ti
7. C6c khoan phii
tra phii
8. Qu! khen thu&ng, phfc
Nq
nQp
ngin h4n kh6c
lqi
dii h4n
L Vay
fi
l9
47.n6.839.268
174.023.668.68s
319
20
24.672.733.698
7.144.957.066
323
8.335.286.143
1.872.516.469
330
s41.028.15s.962
448.A94.323.116
s35.438.587.03s
445.648.s98.4s5
ddi han
v6x cu0 so
2l
644.554.475
336
2. Dg phdng trg c6p rn6t vigc lam
phii
18
316
334
vd ng dni han
3. D1r phdng
t7
315
Phii trd ngudi lao tlQng
6. Chi phi phii
HIJU (4oo = 4ro)
5.589.568.927
400
478.656.685.046
473.562.144.671
478.6s6.685.046
473.562.144.671
37s.180.010.000
375.180.010.000
NGUdN
I.
Vifn chri s& hitu
410
V6n tli6u le
4tl
22
1.
2. QuI
3.
Qul
hr ph6t tri6n
dg phdng tdi chinh
4. Lqi nhudn sau thul5 chua phdn phr5i
TONG ceNG NGUdN
vdx
cAc cni rffiu NcoAI BANG cAN n6l
4r7
22
42.542.390.789
418
22
10.635.597.697
4.397.084.080
420
22
s0.298.686.560
76.396.714.268
440
1++o=loo+4oo)
xf
- USD
1.302.893.529.298 1.6s2.792.678.s88
3ut2t20t2
3ut2t20rt
.463,45
20.812,14
--ilru-=Dlic E4t
tofn trudng
Ng6y 06 thdng 3 ndm 201 3
ftang 35 ld mlt
bO
17.588.336.323
ToAN
CHi TIEU
Ngo4i t$ cic lo4i
Diro Thi IIAi Vf,n
Ngudti t$p bi6u
1.801.170.186
337
B.
W
(Sau di6u chinh)
phdn hqp thdnh cuo bdo cdo tdi chfnh
4
h
r
I
cONG
SO Z
ry
cAu KrM LoAr vA lip uAy nAu
Canh, phuong fffing Xtr6t, ttranh phd Vflng Tdu
cO pHAN
Nguy6n Hftu
xrr
Tinh Bd Ria-Vfing TirL CIDGICN ViCt
nri
I
B6o c6o tii chfnh
Cho nf,m tdi chinh t
Nam
l
l
F
nAo cAo KET euA HoAT D9NG KrNrr DoANH
Cho ndm tdi chinh kiit thic ngay 31 thdng 12 ndm 2012
l
l
uAusdB02-DN
E
E
E
E
H
Eonvi: M{D
l
CHi TIEU
1. Doanh thu bdn hdng
2. Doanh thu thuin
vi
01
cung c6p dich vg
vi tin hing vi
cuog c6p
11
3. Gi6 v6n hang bdn vd dlch vg cung c6p
4. Lgi nhu{n gQp vd bdn hing
dich vq (20=10-11)
5. Doanh thu ho4t ilQng
vi
cung cdp
tii chinh
rr
tr
r
r.061.913.0s6.154
1.196.874.258.212
1.061.913.056.154
972.208.3n.221
850.189.218.072
224.66s.946.991
211.723.838.082
l
l
24
2t
25
18.350.184.477
22
26
96.8A7
340.444
3 1.136.81
6.099
32.616.268.908
30.623.007.311
25
55.356.183.229
47.437.532.937
30
90.8s2.607.79s
162.806.8s2.336
9. Thu nhfp kh6c
3t
4.974.247.220
2.536.570.896
\r
10. Chi phi kh6c
32
4.638.032.810
6.170.327.205
N
U. Lqi nhu$n(L6) khSc
40
336.214.410
(3.633.7s6.309)
91.188.822.205
159.t73.096.027
23.7s8.977.335
41.881.829.377
67.429.844.870
117.291.266.650
lf
doanh nghiQp
(30=20+(21-22)-2s)
28
(40=31-32)
12. Tdng
lgi nhu$n
k5
toin trufc thu6
50
(50=30+40)
14.
Lqi nhu$n
sau thud thu
51
nhip doanh
nghiQp
29
60
(60=50-51)
15. Lei co
bin tr6n
/*
+A
rt,i
cd phiSu
1.797
r#a
k
*
Dno Th! Hii VAn
Nguli lSp bi6u
E
1.196.874.2s8.212
I
94.995.708.048
13. Chi phi thuii thu nh4p doanh nghigp hiQn hdnh
F
20tt
(Sau ilidu chinh)
23
8. Lgi nhuin thuAn tir hoSt ilQng kinh doanh
E
23
20
tii chiqh
7. Chi phi quin
F
tr
20t2
mrnh
10
- Trong d6: Chi phi ldi voy
r
r
Thlv.tt
dich vg (10=01)
6. Chi phi
E
E
16
Me
lxFT Cril
Xrl I nAll*
Dri'c D4t
Ngay 06 thdng 3 ndm 2013
trang 35 ld m|t
bQ
phQn
hq
thdnh ctia bdo cdo tdi chinh
4.015
K
cONG Ty cO pHiN r
B6o cdo tAi chinh
Tinh Bd Ria-Vfing Ttu, CIDGICN Vigt Nam
Cho nlm tai chfnh k6t thtc ngdy 3l thdng 12 nzm 2012
nAo cAo LuU cHUYEN TrEN TE
Cho ndm tdi chinh kdt thzic ngdy 3 I thdng I 2 ndm 20 I 2
ruAu so B 03 - DN
D
vi: MIID
2011.
CHi TINU
2012
Mli sii
Lw
cHUYf,N TriN Trt rrO4.T DoNG KrNH DOANH
1. Lgi nhu$n trufc thu6
0l
2. Diiiu chinh cho cic khoin:
KhSu hao tai san c6 einl
02
r.
(Sau rliiiu chinh)
C6c khoan dg phdng
h6,i do6i chua
thsc hipn
GAi) tu ho4t tlQng ttAu tu
Chi phi lii vay
dlQng
kinh doanh trufc thay tl6i
Thay d6i c6c khoin phii thu
Thay tl6i hing tdn kho
Thay d6i c6c khoan phdi trn Gh6ng bao g6m l6i vay
trd" thu6 thu nhQp doanh nghipp phni nQp)
,.1. .. . .. ,
I nay oor cnl pnr tra lruoc
,-,
159.173.096.027
04
51.852.019.863
1.296.409.421
(21.051.866)
22.062.395.7s7
2.125.850.603
351.286.350
05
(17.238.032.898)
(29.1r3.072.944)
06
94.995.708.048
30.623.007.311
08
222.073.874.773
185.222.563.104
09
l0
53.028.618.106
58.353.779.176
(233.s40.870.466)
(7 s .84s.647 .724)
1t
(286.ts&.449.676)
101.061.198.710
03
GaiyLS ch6nh lQch tj gi6
3. Lqi nhrisn tir ho4t
viin hm tlQng
91.188.822.205
phii
t2
3.490.187.282
16.424.234.204
13
(35.397.09s.0s5)
(43 .667 .469 .714)
4.302.816.971)
(ss.743.086.941)
.es8)
(478.s22.93s.443)
Thu6 ttru nhQp doanh nghiQp il6 nQp
t4
(86.723.893 .tr7)
(38.366.933.5 l5)
Luu chuyEn tiitn thuAn tir hogt
20
(7
2t
(2s .073.7 6s
--l
r ren
lar vay oa
fia
ttQng kinh doanh
il. LUU cHLryEN rrnn rtInoAT DoNG
DAU
rrI
l. Ti6n chi ttA mua sim,
xdy dlrng TSCD vd c6c tdi san
dai h4n L'h6c
2. Tidn thu h6i cho vay, brin lai c6c c6ng cy ng cta
tlon vikh6c
3. Ti6n chi itiu tu g6p viSn vio don vikh6c
4. Ti6n thu l6i cho vay, c6 tfc vd lgi nhu0n dugc chia
Luu chuy6n tii:n thuin
tt
hogt {tQng
24
65.000.000_000
42.900.000.000
27
17.422.350_257
(s.000.000.000)
15.373.0s9.682
30
s7.348.584.299
25
ttiu tu
(42s.249.87s.761)
m. LUtr cHUytN TItN TiI HoAr EQNG TAI cHiNH
1. TiEn thu
;. -^
co oong
tir ph6t hdnh c6
phiiSu, nhfln
vtin g6p cria c6c
3l
2. TiAn vay ngan h4n, ddi h4n nhfn tluo. c
3. Ti6n chi tri ng giSc vay
4. Ti6n chi ffi no thuO tii chinh
5. Cd trlc, lqi nhuan d6 tri cho c6 dOng
Lrru chuy6n ti6n thuAn tir ho4t ilQng
Tidn
vl
chinh
hdi ttoai gi6 quy d6i ngoai tg
Ti6n vir trrong duong tidn cudi ntrm
Cdc thuydt minh
ti
trang 8 diin trang
j5
36
(12.ssz.439.203)
(33.448.7s2.s38)
(2.418.348.114)
(63.248.800.309)
40
(138.919.974.984)
710.624.687.345
50
(1ss.874.207.6s6)
199.631.724.643
60
2s6.88s.890.793
35
tuong duong ti6n diu nIm
fi
(288.821.703.4r6)
34
Luu chuy6n ti6n thuin trong,nilm
Antr truong cria thay d6i
606.226.396.897
(699.145.r 80.140)
33
tii
td m\t b0 phdn
6
ha.
175.180.010.000
6I
4.430.789
70
101.016.1 13.926
p thdnh caa bdo cdo tdi chinh
889.933.529.184
57.102.914.691
'
151.251.459
256.885.890.793
t
r
l_
H
L-
cONG Ty cO pHAN rrFr cAu KrM LoAr vA lAp nrl,v nAu xrri
S6 2 Nguyen Hfin Cilh, phutmg ft6ng Nn6t, thanh ph6 Virng Tdu
B6o c6o tiri chinh
Tinh Bn Ria-Vfrng ThL CTDCICN Viet Nam
Cho ndm tai chfnh k6t thic ngdy 3l theng 12 nem 2012
H.
sAo cAo LUIJ cilrrEN TmN Tg (Ti5p theo)
Cho ndm tdi chinh kiit thtic ngay
H
h
E
b
-'.
Thdng tin b6 sung cho cdc khoin phi ti6n
Nhu tlzi hinh bdy t4i ThuyiSt minh
tQ
21 phan Thuy6t minh b6o c6o tai chinh, C6ng ty phni duy tui s6 du tiAn grii
thanh toan t4i Ngdn hang Thuong m4i C6 pMn Quiic t.i Viet Nam - Chi nh6nh Vflng Tiu h 10.000.000.000 VND
de thgc hipn Hgrp d6ng tin dpng s6 0199/HDTD2-VtB622/10 ngdy 30 thdngT n[m 2010 gita C6ng ty vd Ngdn
hdng Thuong mai C6 phAn Quiic t5 Viet Nam - Chi nhAnh Vfing Tiu.
si5
6ffi
H
*IyFr nirr xrfl
F
rr
rtr
3I thdng 12 ndm 2012
DAo Thi
IIti
r
mtl*
Efrc D4t
VAn
Ngudi lfp bi6u
Ngay 06 thdng 3 ndm 2013
E
F
tr
r-I
l:
E
tr
rr
F
rr
r
Cdc thtty& minh tir trang
I din trang j5 ld mQt b0 phln hqp thdnh ctia bdo cdo tdi chlnh
7
h
r
F
nAu ni
Tdu
cONG Ty co pH,iN rcer cAu KIM Lo4r va r-Ap tuav
SO Z
rinn
NguyEn Htru Canh, phucmg Thang Nh6t, thnnh ph5 Vfing
Cho nim tai chinh k6t thtc ngdy
ei Ria-Vfrng req CH)il{CN Vi€t
Nam
5o c6o tii chinh
I thAng
12 n6m
2012
MAUSOB09-DN
THUYfT MINH NAO CAO T.IT CNiMT
Cdc thttyiit minh nry Id mlt b0 ph,$n hqp thdnhvd
1.
B
3
cdn dugc tlpc d6ng thdi voi bdo cdo tdi chinh k\m theo
THoNG TrN KHAr QU.{.7
Hinh thrfrc sd hiiu viin
F
r
C6ng ty C6 phan Kiit c6u Kim lo4i vdLhp m6y DAu Kri (gsi t5t li "C6ng ty") ld doanh nghiQp rtugc
tnann bp tai Vi-6t Narn theo Gi6y chrmg nh$n ding lct kinh doanh vd dang ky thuii cdng ty c6 phAn s6
3500834094, ellng kf nn eAu ngity 26 thring 1l nf,m 2009 do Sd K6 ho4ch vi DAu tu tinh Bd Ria - Vfing
Tdu c6p vd cldng lqy thay d6i ldn thrl bdy ngdy 04 th6ng 9 ndm20l2.
li
V6n tfiAu lQ cria C6ng ty cO phen 375.180.010.000 MrID, dugc chia thdnh 37.518.001 c6 phen ph6
th6ng, m6i c6 phAn c6mQnh gi6ld 10.000 d6ng.
T4i ngiy
E
F
rr
r
F
rr
rr
F
F
3l
thdng 12 ndm 2012,C6ngty c6 c6c chi nhfnh sau:
- Xi nghiQp Xdy l[p I
-Xinghi-6p Xeyl.drp2
-X{nghi€pXdylip
3
- Xi nghiQp Dlch v.u Cang
- Trungidm
ftri6tt6
vd Tri6nkhai Dy rin
T6ngs6nhdnvi6ncriaCdngtyt4ingdy3l th6ng 12ndm2012ld 1.643 (31thang 12nlm2011:1.440).
Nginh ngnd mnn doanh vi ho4t ilQng chinh
Nganh ngh6 kinh doanh cria C6ng ty
-t:
li:
;il
:l!
Ddo t4o ndng cao can bQ c6ng nhdn
Kinh doanh Utit O6ng san;
dAu
k!
thuflt chuy6n ngdnh;
tu xdy dlmg c6c nhi m6y
thi6t bi phuc vu ngdnh ddu khi; dAu tu xdy
dpg
t4o i5ng thdp, nhi m6y chi5 t4o co khi,
cang s6ng, cing bi6n; ddu tu xdy dlmg c6c khu cdng
chi5
nghiQp; kinh doanh vdn phdng nhd d;
San xu6t ttritit bi co
l*ri phuc vu nganh diu khi, tl6ng tiu vd kinh doanh cang s6ng, cdng birSn;
lip dit
c6c chdn d6 gian khoan, c6c ki5t c6u kim lo4i, c6c b6n b€ chua
(xane dAu, khl h6a l6ng, nu6c), binh chlu 6p lgc vd h€ th6ng c6ng nghQ, thiiSt ki5 ki6n tnic cdng tinh,
ttriiit tii cokhi c6ng t'inh dan dpng vd cdng nghiQp;
Khio
s6t ttrii5t k6, chi5 t4o,
Cho thu€ m6y m6c, ttritit Ui;
San xu6t
vit
liQu x6y dlmg;
Xdy dlmg c6ng trinh dAu khi (ngodi khoi vd tr€n dAt fi6n); x6y
nghiep, cdmg s6ng, cdng bi6n; xdy dpg tl6 thi;
dpg
c6ng trinh den dgng, c6ng
D6ng tiru, tl6ng gian khoan d6t li€n, ngodi bi6n;
Kinh doanh vgt tu, thi6t bi xdy dyng diu khi; chi! tao vir cung cdp
chc lo4i 6ng thdp, i5ng n5i, khorp
n5i va c6c php kiQn phgc vr; trong linh tuc ddu I':hi, c6ng nghiQp;
LAp dat h0 th6ng thiiSt bi cdng nghi-6p, thi6t bi didu lrtri6n, t.u tlQng h6a trong cdng nghiQp, l6p ttpt c6c
ttudng ddy tdi ttiQn, cdc
rr
r
E
hQ
th6ng tlign dnn dpng, cdng
nghigp;
,
Lflp thAm tra b6o c6o diu tu d1r iln,
nghigp; quan ly d1r 6n; quan lj ch6t lugng xdy dlmg c6ng trinh; tu v6n d5u thau, IQp h6 so moi thAu
vd drlnh gi6 h6 so dg thAu c6c c6ng tlnh; khio s6t tlla hinh, dia ch6t c6ng tinb thArn tra t6ng dg
toiin vd dU toan chi tiiit c6c c6ng
tinh;
h
rH
cONG Ty cO pHAN xrr cAu KrM LoAr va r,Ap nniv nAu
Sr5 Z Nguy6n Htu Canh, phucmg nang Wn6t, itranh ph6 Vtng Tdu
Tinh Bd Ria-Viing Ttur, CFDC{CN Vi-et
Nam
TilryET MrNH nAo cAo rAI crrfrrts
Cdc thttyi* minh nay ld
1.
mlt
b0
phdn
ho.p
(Tiiip
xni
86o cdo thi chinh
Cho n[m tdi chinh k6t thric ngdy
31
theo)
th6ng 1 2 nem 20 12
uAu s6 B 09 - DN
thdnh vd cdn iluqc dqc d6ng thdi vdi bdo cdo tdi chfnh kim theo
rHONG TIN ICL4.r QUAr (!i6p theo)
vi ho4t ilQng chinh (Ti6p theo)
tra vd phdn tich kf thuflt;
Ngirnh ngnd kinn doanh
-
E
5
rr
rtr
r
E
rr
rr
rr
E
r-I
L;
rr
r
E
Ki6m
Cung rlng vd quan
lf
ngu6n lao ttQng;
B6c xtlp hang h6a Ei cang sdng, cdng bi6n;
Hoat tlQng dich vq h6 trq khac li6n quan tti5n vfn tni;
Mua brin xang dAq kfii d6t vd cdc san phAm c6 li6n quan; mua bdn cac ch6t b6i
co
ldm s4ch tt$ng co;
Kinh doanh vd cho thu6 v6n phdng ldm viQc;
Kinh doanh cho thu€ kho tang, nhd xudng;
Kinh doanh cho thud phuong tiQn v$n tai;
Gi6m sdt cfuc c6ng tac 6p dft thi6t bi c6ng trinh c6ng nghiQp; gi6m s6t c6ng t6c
mott Auoog ddy vd TBA tliin 35KV.
Ho4t itQng chinh cria C6ng ty
t
toq
sO LAp
li
ltr6o s6t thiiSt
ki5 vd
lip
tlflt thiiSt bl c6ng
x6y drmg.
Bi.o cAo rAr cr{iNH vA N;.M rAr crrirqs
Co s& Iflp bfo cdo
tii
chinh
B6o c5o tdi chlnh kdm theo duo. c trinh bay bAng D6ng ViQt Nam (VND), theo nguy6n thc gi6g6c vd phr)
hgrp voi c6c Chudn muc k6 toan ViQt Nam, HQ th6ng k6 to6n ViQt Nam vd c6c quy tlinh hi€n hdnh c6 li6n
quan t4i ViQt Nam.
86o c6o tai chinh kdm theo kh6ng nham phin rinh tinh hinh tdi chinh, k6t qui ho4t tlQng kinh doanh vd.
tinh hinh luu chuy6n tidn tQ theo c6c nguydn tfc vd th6ng l€ ki5 toan tlugc ch6p nhdn chung tai c6c nudc
kfi6c ngodi Vi9tNam.
NEm
tii
chinh
NAm tai chinh cta C6ng ty b6t dAu tu ngiy
3.
0l
thrlng
0l
vd kr5t thric vdo ngdy 31 th6ng 12.
Ar ngNc r{rI6NG D,iN KE ToAN MCIr
Ngdy 24 th6ng l0 ndm 2012, BO Tni chinh d6 ban hanh Th6ng fir s6 17912012ffT-BTC ('Thdng hr
179") quy tlinh vi€c ghi nhan, danh gi6 vi xi $ c6c khoin ch6nh lQch ff gi6 trong doanh nghiQp. Th6ng
tv 179 c6 hiQu lgc thi hanh ke tu ngiy l0 th6ng 12 nim ?012 vir tluo. c 6p dUng tu ntrm tdi chinh 2012.
Th6ng tu l7g dua ra hudng ddn qr ttr6 vA ty girl 6p dring Ai5i voi viQc thanh todn vd tt6nh gi6 l4i c6c
khoiLn mgc tidn tQ c6 g6c ngo4i tQ. Ban Girim tli5c dfnh gi6 Th6ng tu 179 khdng c6 Anh hudng trgng y6u
ddn b6o c6o tAi chinh cria C6ng ty cho nf,m tai chinh t6t tnric ngdy 31 thingl2 ndm20l2.
h
r-l:
g
H
b-
b
5
L'
cONG Ty cO pHiN rrFr cAu KrM r,oAr vA lAp nn(y nAu
S6 Z Nguy6n HEu Ctoh, phutrng
Tinh Bd Ria-Vfing Tdu, CIDGICN Vi0t
rr
tr
rr
tr
r-I
L.
E
E
E
r
E
E
rr
wrAu s6 B 09 - DN
thdi v6i bdo cdo tdi chinh kDm theo
4.
Sau ttZiy ld cric
chffi
s6ch ki5 todn
chi
yi5u dugc C6ng ty 6p dUng trong viQc
l{p b6o
c6o tai chinh:
Ijtfc tinh kii to6n
Vi€c l|p b6o c6o tai chinh tuan tht theo c6c ChuAn mlrc k6 todn ViQt Nam,
HQ th6ng ki5 to6n ViQt Nam
vir cdc quy dinh hiQn hdnh c6 li6n quan t4i ViQt Nam y6u cAu Ban Gi6m tliic phni c6 nhirng udc tinh vd
Sia ainl dnh hu&ng tliin sti lipu b6o c6o vd c6ng no., tii san vd viQc trinh bny c6c khoan c6ng ng vd tai sdn
ti6m tang t4i ngdy lfp b6o c6o tdi chinh cfing nhu c6c s6 tigu b6o c6o ve doanh thu vd chi phi trong su6t
nim tai chinh. M[c dr) cdc udc tinh k6 toan duqc lfp bing t6t ci sg hi6u bii5t ctra Ban Gi6m d6c, s5 thgc
ti ph6t sinh c6 ttr6 fnac vdi cdc u6c tinh, gi6 tllnh ttflt ra.
tii
chinh
Ghi nhQn bsn ildu
Tdi sdn tdi chfnh: T4i ngdy ghi +ao ban dAu, tai sin tai chinh tluo. c ghi nhfln theo gi6 g6c cQng c6c chi
phi gigo dlch c6 li6n quan tr.uc ti6p d6n viQc mua sim tdi sdn tdi chfnh d6. Tai san tii chinh criiC6ng ty
bao giim tiAn vd c6c khoan tuong duong tiAn, c6c khoan phdi thu kh6ch hdng vd phdi thu kh6c, cAm-c5,
ky qu!, \f cuo. c vd dAu tu ddi hgn kh6c.
C6ng nq tdi chinh: T4i ngiy ghi nhdn ban tliq c6ng ng tii chinh tlugc ghi nh6n theo gi6 g6c trir tli c6c
chi phi giao digh c6 li6n quan tryc tii5p di5n vi6c ph6t hanh c6ng ng tai chlnh t16.C6ng nq tai chlnh cria
C6ng ty bao g6m c6c ktrodn phii trn nguoi bdn vd phdi trd 1fi6c, c6c khoin vay, chc khoan ng thu6 tdi
chinh vi chi phi phdi trd.
Ednh gid lgi sau
lin ghi
nhQn ban itdu
Hi$n tpi, chua c6 quy tlinh v6 aann gi6 l4i c6ng cp tdi chinh sau ghi nhfn ban ttdu.
Ti6n vd cdc khoin tuang duong tidn
vi
c6c kho6n tuong duong tiAn bao g6m tiAn mflt t4i qu!, c6c lftoan ti6n gui kh6ng lcj h4n, cic
tu ngin h4n, c6 khi ning thanh khodn cao, dE dang chuyCn d6i thanh tiAn vi it rui ro li€n quan
d6n vipc bi6n c1Qng Ci6 d.
Ti6n
khoin
E
rcri
86o c6o tii chinh
Cho n6m tdi chinh ktit thric ngdy 31 th6ng 12 n6m 2012
Nam
THUytT MrNH BAo cAo TAr cHiNH (Ti6p theo)
Cdc thuyiit minh niy Ie nlt bQ phfin hqp thanh vd
drqc dgc ddng
"in
ToM TAr cAc cnimr sAcH xf roAN cn0 yEu
C0ng cg
E
E
fting Nn6t, thanh ph6 Vfing Tdu
ttAu
Dg phdng phii thu kh6 ddi
D1t phdng phii thu 1fi6 ddi duo. c trich l$p cho nhtng khoan phdi thu dd qu6 h4n thanh to6n tu s6u thring
trd l6n, hoflc c6c khoan phii thu md ngudi ng kfi6 c6 k]ri ndng thanh to6n do bi thanh lf, ph6 san hay cdc
kh6 kh[n tuong tU.
Hing t6n kho
Hnng tdn kho dugc xdc
xuSt chung, n6u c6, d6 c6 tluo. c hang tdn kho d tlia di6m vd tr.angth6i hi€l tAi. Gi6 g6c cria hang t-6n kho
duo. c x6c ttinh theo phuong ph6p binh qudn gia quydn. Gi6 tri thuin c6 th6 thgc hiQn dugc dugcx6c ttlnh
bAng gi6 bren udc tinh trl c6c chi phi u6c tlnh e6 noan ttianl san phAm cung chi phi ti6p thi, b6n hdng vd
phan ph6i ph6t sinh.
Dp phdng giim gi6 hang tdn lfio cria C6ng ty ttuo. c tich l6p theo cdc quy dinh k6 todn hi-6n hdnh. Theo
d6, Cdng ty ttu-oc.phdp trich lfp dg phdng giim gi|hangtdn kholSi thli, h6ng, k6m phAm ch6t vi tong
tnrd:ng hqp gi6 g6c cria hdng t6n kho cao hon gi6 fi thudn c6 th6 thlrc hi6n duo. c t4i ngdy ket thfc ndm
tai chinh.
Theo tl6nh gi6 cta Ban Gi6m tl6c COng ty, @i ngdy 31 thring 12 n[m 2012, C6ngty c6 v$t tu t6n kho
hdrg, k6m phAm chAt, voi gi6 tri ld 105.380.759 VIID. Ban Gi6m tl6c Cdng ty quyiit ttinh khdng trich lfp
dg phdng gidm gi6 hang tdn lfto cho s6 vflt tu n6u tr€n do gi6 fii nh6, ltr6ng anh hudng trgng y6u d6n
b6o c6o tdi chinh ndm20l2.
10
h
cONc
ry
cO
psix rar
cAu KrM LoAr vA
il.p nn{v nAu rcri
s5 z ttguy6n Htru canb, phuimg fting NnAt, thanh phii Vfing Tdu
Tinh Bd Ria-Vimg Tiu CIDGICN
Cho ndm tai chinh k5t thric ngdy
Vi0tNam
TrrlryfT
E
F
Lr]
E
E
MrIyH BAo
Cdc thnyiit minh nay ld
4.
Bfo cfo tii chinh
3l thang 12 nam 2012
cAo TAr cIriNH
mlt
b0
(rii6p theo)
vri.u s6 B 09 - DN
phqn hqp thdnhvd cdn duoc dgc ddng thin voi bdo cdo tdi chinh kdm theo
rdu rAr cAc csixn
sAcrr xE roAN cnO
Tiri sin c6 Apn htu hinh
vi
Tdi san cO ainn hiiu hinh
duo. c
yfu giiip theo)
kh6u hao
finh
bdy theo nguyCn gi6 tru gi6 tri hao mdn lfiy ki4.
Nguy6n gi6 tai san cO Ainn htu htnh bao g6m gi6 mua vd todn b$ c6c chi phf khSc li6n quan tr.uc tiiSp d6n
viQc dua tdi sin vdo hang th6i sin sdng sri dqng.
Nguytu gi6 tai sin
thlrc
ti5
cO
ainn hifu hinh do t.u ldm, t.u xdy drmg bao g6m chi phi xdy drmg, chi phi san xudt
lip ttpt vd ch4y thrl.
phdt sinh cQng chi phi
Tdi san c6 alnn hfru hinh tlugc kh6u hao theo phuong phSp tluong thdng dlra tren thoi gian htu dung udc
tinlr, cg th6 nhu sau:
F
rr
r
E
E
rr
E
t:
E
E
r
E
rr
rr
2012
56 n5m
Nhir cria, vft kii5n tnic
M6y m6c, thi6t bi
Phuong ti$n v{n tai
ThiiSt bi vdn phdng
ThuG
5-30
3-15
5-10
3-6
tii sin
-
MOt ldoan thu6 dugc xem ld thu6 tdi chinh kfii pnan ton c6c quyAn lqi vi rui ro ve quy6n sd hfru tdi san
duo. c chuy6n sang cho nguoi tti thu6. T6t ci c6c ktroin thud kh6c dugc xem ld thu6 hoat ttQng.
ti
C6ng ty Chi nhan tai strn thud tdi chinh ld tdi sdn cria C6ng ty theo gi6
hqp lf cta tai san thu€ t4i thoi
tli6m khoi ilAu thu6 tai san hoflc theo gi6
hi€n t4i cria khoan thanh torin dAn thu6 t6i thi6q nisu gi6 tri
ndy thdp hon. Ng p.hai tra b6n cho thu6 tucrng img tluryc gll
tr6n bang cdn d6i ki5 torin nhu mQt
khoin ng phni tr6 v6 thu6 tai chinh. C6c kfioan thanh to6n ti6n "nao
thu6 dugc chia thanh chi phi tai chinh vd
khoan phii
ng giSc nhim dnm beo $ lQ l6i sudt dinh lcy c6, Ai*r tr6n s6 du ng cdn lai. Chi phi thu6 tai
chinh ducv. c ghi nhAn vdo kiSt qui ho4t ilQng kinh doanh, trt khi c6c chi phi ndy k.uc ti6p hinh thinh n€n
tdi san tli thu6, tong trudng hgp tt6 sE duo. c vl5n h6a theo chinh s6ch ki5 toan cria C6ng ty vA chi phi tli
d
ti
vay.
C6c tai san tli thud tdi chinh duo. c kh6u hao tr6n thoi gian hitu dpng udc tfnh tuong tu nhu 6p dlmg vsi tai
san thuQc sd hfru cria Cdng ty hoflc tr6n thoi gian
_2012
Phuong tiQn v$n
SO
tni
Thi sin cii ainn v6 hinh
nim
5
vi
khAu hao
Tii san ci5 einn v6 hinh th6 nien gi6 tri quy6n srt dpng Arit va pnan m6m m6y tinh, duoc trinh bdy theo
nguy6n gi6 tnl gi6 tr! hao mdn lfly k6.
Cdng ty c6 quydn srl dgng I .218 m2 A6t vO Aoi h4n vd 307 ,6 nf d6t voi thoi h4n srl dgng ,ld 34 nam tai 6p
Gd Lrlc, xE T6n D6ng,_huyQn Gd C6ng D6ng, tinh TiAn Giang vd3.570,9 m'd6t voi thdi han srl dlmg d
32 ndm t4i s62,Nguy6n Htu Cdnh, phudrng fhing Nhliq thdnh ph6 Viing Tdu, tinh Be Ria - Vfing Tdu.
Q"Vd" srl d3nB aAt cO thoi h4n dugc phan b6 theo phuong ph6p itudmg th6ng dgra tr6n thryi gian srl dgng
16 tldt. Quy6n st dUng ddt vd thoi h4n lfi6ng tffi khiu hao.
Phdn m6m m6y tinh rlugc ghi nhfln ban dAu theo gi6 mua vd duo. c kh6u hao theo phuong ph6p ttudmg
thang trong vdng 3 ndm.
1l
h
H
cONG Ty cO rHAN r
SO Z Nguy6n Htu Canb, phudng fh6ng UnAq tna*r ph6 Vnng tau
Cho narn Ai chinh k6t thfc ngey 31 thang 12 nAm 2012
Tinh Ba Rja-Vimg Teu, CIDGICN Viet Nam
THrryfT MrNH eAO
H
h
F
rAI Cnimr (ririp
CAO
Cdc thttyiit minh noy ld nQt
bQ
theo)
I
unu s6 n os - nx
ph$n hqp thdnh vd cdn dwqc dec d6ng thdi vdi bdo cdo tdi chinh kdm theo
ToM T;.T cAc cHiNH sAcH KE ToAN crrfi vEu (ri6p
theo)
I
Chi phi
xiy dqng cc bin
d& dang
hoflc cho b6t k!
C6c tai sdn ttang trong qu6 frinh xdy dpg phlrc W muc clich san xu6t, cho thu6, quin
muc dich ndo kh6c tlugc ghi nh4n theo gi6 g6c. Chi phf ndy bao g6m chi phi dich vp vd chi phi Hi vay c6
li6n quan pht hqp vdi chinh s6ch kii todn cria C6ng ty. ViQc tinh LtAu hao crla c6c tii san ndy tluo. c 6p
{rng gi6ng nhu vdi c6c tii san kh6c, bit ttdu trl khi tai san d vdo f.ang th6i sin sang sri dgng.
fi
I
Cdc khoin
ttiu tu tti chinh
C6c kfioan dAu tu
tii
dAu theo nguyOn gi6
chinh tlugc ghi nhfln Uit aAu dr ngiy mua khodn dAu tu vd duo. c x6c ttinh gi6 tri ban
vit cic chi phi li€n quan di5n giao dich mua cic kfioin tliu tu.
^t4i clc ndm tai chinh tii5p theo, c6c khoan ttdu tu dugc x6c ttlnh theo nguy6n gi6 tnr c6c khodn gidm gi5
l
ddu tu.
D1r phdng
ginm gi6 dAu tu tdi chinh
Cac monn
Chi phi
tlinh gi6
tlurv. c
trich
lQp theo c6c
quy dinh ve t6 toan hiQn hnnh.
tri trufc diri h4n
ddi hgn bao gdm khoAn trl trudc tiAn thu6 h4 t6og, lgt ft6 kinh doanh ph6t sinh khi x6c
doanh nghiQp d6 c6 phan h6a vd c6c khoin chi phi trd trudc ddi hgn 1fi6c.
tri tru6c
fi
Chi phl thu6 h4 tang bai cdng Sao Mai Btin Einh voi s5 ti6n 107.135.643.174 VIID, ttuo. c phdn b6 vdo
b6o c6o kiit qui ho4t etQng kinh doanh trong thdi gian thu6 (49 ndm) tu ngdy l6 thdng 9 ndm 2010.
F
rtr
E
tr
F
Lqi th6 kinh doanh ph6t sinh khi xric tlinh gi6 tri doanh nghiep d6 c6 phen h6a k6 tir ngiy 01 thring 02
nim 2010 voi s6 tiAn ld 6.580.700.000 VND vd duo. c tinh kh6u hao theo phuong ph6p iluong thlng tr6n
thoi gian hfru dgng udc tinh cua lqi th.i kinh doanh trong vdng 3 n5m. Theo tt6nh gi6 cria Ban Gi6m d6c
Cdng ty, viQc phdn bO lqi th6 kinh doanh trong thoi gian 3 n[m ld phn hqp v&r circ quy dinh hi6n hdnh c6
li6n quant4i Vi6tNam.
C6c khoan chi phi trA trudc ddi han kiSc bao g6m gi6 tri cdng cq, dpng c14 linh ki€n loai nh6 da xu6t
dirng vd duo. c coi li c6 khi nf,ng dem l4i lqi ich kinh t6 trong tuong lai cho C6ng ty vdi thui h4n tu mQt
n6m trd l€n. C6c chi phi ndy ttugc v6n h6a duoi hinh thr?c c6c khodn ffi tru6c ddi h4n vd tluo. c phdn b6
vdo b6o c6o ki5t qui ho4t tlQng kinh doanh, srl dpng phuong phdp tludng thang theo thoi gian htu dlmg
udc tinh.
Ghi nh$n doanh thu
Doanh thubr[n hdng duo. c ghi nhfn khi ddng
(a) C6ng ty tl6 chuydn
giao ph6n l6n
th]i
th6a mAn
{t
cd ndm
(5) tli6u kiQn sau:
nii ro vd lgi ich gin fi€n vdi quy6n
sd ht'u sin phAm ho4c hang h6a
hdng h6a nhu nguoi sd
htu hang h6a hoflc quy€n kitim
cho ngubi mua;
(b) C6ng ty kh6ng
cdn n[rn
git
quy6n quan
$
sodt hdng h6a;
(c) Doanh thu duo. c x6c itinl tuong d6i chic chan;
(d)
COng
ty
s€
thu dugc lqi ich kinh t6 tu giao dich bfn hang;
vd
,
,
(e) X6c dffi tlugc chi phi li6n quan tltin giao dich ban hang.
E
E
Doanh thu cria giao dich vA cung c6p dich vg iluo. c ghr nhan kfii krit quir cria giao dlch d6 clugc x6c ttinh
mQt c6ch tl6ng tin cfy. Trudng hqp giao dich v€ cung cAp dlch vp li6n quan diSn nhi0u kj'thi doanh thu
tluo. c ghi.nh$n hong kj'theo kiit qd.pnan c6ng vi$c tl6 hoan thdnh t4i ngiy cria bing cdn e6i kt5 toan cua
k' d6. K6t qud cria giao dich cung c6p dich vr"r duo. c x6c dinh lfd th6a mdn f6t ci b6n (a) di6u kiQn sau:
t2
F
)(
b
cONG
ry
cO pHAN r
S6 z Nguy6n Hu'u Canb phuimg
ftine Nh6t, thenh ph6 Vfing Tdu
Tinh Bn Ria-Vfing Tdrl CIDGICN Vi0t
E
Cho n6m
tii
86o c6o tiri chinh
chinh k6t thrlc ngdy 31 ttuing 12 nam 20t2
THITYET MrNE nAo CAo TAI CHINH (ri6p theo)
Cdc thnydt minh
4.
F
Nam
xrri
MAUSOB09-DN
niy Id nQt bQ ph'Qn ha.p thdnhvd cdn &nc dgc d6ng thdi voi bdo cdo tdi chfnh kbm theo
r6u rAr cAc cHiNH sAcH xr
roAN crr0 yEu (ri6p
theo)
Ghi nhin doanh thu (Ti6p theo)
(a) Doanh thu duo. c xric tlinh tuong tt6i chic chdn;
H
(b) C6 khi nlng thu
b--
(d) Xec dinh tlugc chi phi ph6t sinh cho giao dich vd chi phi
tluo.
c lqi lch kinh ti5 tu giao dlch cung c6p dich vu tt6;
(c) X6c ttlnh tlugc phAn c6ng viQc ita hoan thanh tai ngny cria bang c6n d6i k6 to6n; vd
AA
noan thdnh giao dich cung c6p dich
4r
do.
Doanh thu tu chuy6n nhuqng b6t ttQng san:
O5i vrvi b6t A6ng san md C6ng ty biin sau khi dA xdy dlmg hodn t6t, doanh thu vd gi6 v6n ttuo. c ghi nhfn
khi phan lon nii ro vd lgi ich li6n quan d6n U6t Ogng sin tI6 ttugc chuy6n giao sang ngudi mua. Otii voi
UAt epng sin duo. c brin tru6c khi xdy dtmg hoan rAt md theo tl6 C6ng ty c6 nghia vU xay dlmg vd hoan rAt
fu an bAt tlQng sin vd nguoi mua thanh torin ti€n theo titin elQ xdy drmg vd ch6p nhfln c6c lqi ich vd rui ro
tu nhftng bii5n dQng trdn fi trudmg, doanh thu vd gi6 v6n duo. c ghi nhpn theo t! l€ hoan thanh cria c6ng
viQc xdy dlmg vio ngny kt5t thric nlm tdi chinh. Gi6 v6n cua b6t ddng san brln fudc khi xiy {rng hoan
t6t dugc x6c ttinh {ra tr6n chi phi thlrc t6 ph6t sinh cho tt6t dai vd chi phi xdy drmg udc tinh d6 hoan rAt
dU rin bAt ddng san. Chi phl udc tinh tt€ xdy dlrng b6t tlQng san duo. c ffch trudc vd c6c khoAn chi thuc t6
s€ duo. c ghi ginm vdo tdi khoin chi phi phii ffi ndy.
Doanh thu tu hqp ddng xdy dlmg cria C6ng ty
tt6ng xdy dtmg (xem chi ti5t duoi ttdy).
Ldi tiAn grti
H
F
tr
E
tr
tluo.
tr
F
c ghi nhdn theo chlnh sdch ki5 torin cira Cdng ty ve hgrp
c Chi nhan tr€n co sd d6n tich, iluo. c xric tlinh trdn
st5
du c6c tdi khoin ti6n gui
vi ldi
su6t
5p dtmg.
LEi
tt
c6c l*rodn
Hqp ddng xiy dgng
Doanh thu vd chi phi cria hqrp d6ng xdy
dpg
tlugc ghi nh$n theo 2 truong hqp sau:
(a) Truong ho,p hap tt6ng xdy dUng quy tfinh C6ng ty dugc thanh todn theo ti6n ttQ k6 hoach, khi kiit qua
thgc hiQn hqp d6ng xdy dpg duo. c u6c tinh mQt c6ch tting tin cfly, doanh thu vd chi phi li6n quan di5n
hgrp tl6ng tluo. c ghi nhfln tuong rlng vdi phAn c6ng viQc t16 hoan thanh do C6ng ty t.u x6c ifnh vdo ngiy
l$p b5o c6o tai chinh md kh6ng php thuQc vdo h6a dcm thanh todn theo tiiin tlQ ki5 ho4ch t15 ldp hay chua
va s6 ti6n ghi tr6n h6a tlon ld bao nhi6u.
(b) Trulng hSp hAp ddng xdy dUng quy ttlnh Cdng ty tluo. c thanh toan theo gi6 tri k$i lugng thlrc hi6n,
khi k6t qui thlrc hiQn hgp ct6ng xdy dtmg rtugc x6c ttinh mQt c6ch ttrlng tin cfy vi dugc kh6ch hdng x5c
nhfln, doanh thu vi chi phi li6n quan di5n hgrp tt6ng itugc ghi nh$n tuong {mg voi phdn c6ng vi€c ttd hoin
thdnh duo. c k*rfch hing x6c nhfln trong k! cluo. c phin rlirh fi6n h6a don tH lflp.
Ph6n cdng viQc ctd hoan thanh dugc tinh bing
E
duo.
t!
lQ phan
trim gita chi phi ph6t sinh cria phdn c6ng vipc
di hoan thanh tai ngiy k6t thric ntrm tdi chinh so vdi t6ng chi phi dg to6n cria hgp ddng, ngo4i tru truong
hqp chi phi ndy kh6ng tuong tluong voi phAn kh6i luqng xdy lip dA hoan thanh. Khoah chi phi ndy c6
thd bao gdm cac chi phi phg th6m, c6c khoan t6i ttruong vd chi thudng thUc hi€n hqp ddng theo th6a
thufn vdi kh6ch hing.
Khi
thgc hiQn hqp d6ng xdy dyng kh6ng th€ dugc udc tinh mQt c6ch tl6ng tin c$y, doanh thu chi
ghi
tluo. c
nh$n tuong duong vdi chi phi cria hq'p d6ng tH ph6t sinh md viQc du-o. c hoirn trd ld tuong tt6i
kiSt qun
L-
if-I
cONG Ty
co rHAN xtrr cAu KIM Lo4r vA u{p uAv nAu
Nam
L-
t
THrryfT MrNH nAo cAo rAr cHiNIr
T
I!
t_
4.
!
,
E
l_
5
t_
rE
H
L
t4
b
L
H
L
lH
L
l-!t
L
L
H
LJ
L-l
l_
H
t_
H
l_
\J
l+-{
l_
r-J
l_
H
h
L
r
r
r
Tdu
rni
Sii Z Nguy6n Htru Cmh, phu'eng Thtng NtAt, thenh ph6 Vtng
Cho nam tei chinh kiit
Tinh B; Ria-V[ng Ta+ CIDCICN Viet
Cdc thuyiit
mirt
theo)
tii
chinh
12 nAm 2012
MAU so B 09 - DN
nay ld nQt M ph,fui ha.p thanhvd cdtt dtqc dgc ding thdi voi bdo cdo tdi ch{nh kim theo
r6vr r.6.r cAc cnixn
Ngo4i
(Ti6p
B6o c5o
thic ngey 3l thdng
s^4,cH
rcr roAN cn0 vEu (Ti6p
theo)
tQ
C6ng ty 6p dgng xri $ chdnh lQch fy gi6 theo hu6ng ddn cria Chuan mgc k6 torin ViQt Nam s6 10 ryAS
to; ;Anl nuong cua viQc thay d6i ty gia h6i do6i" v?r Thdng tu s6 179/2012/TT-BTC ngity 24 th6ng l0
nlm20l2 cria eO Tai chinh quy tllnh v€ ghi nhQrU tt6nh gi6, xri $ c6c khoan ch€nh lQch t! gi6 h6i doei
trong doanh nghigp. Theo il6, c6c nghiQp 4r ph6t sinh bang ngoai t€ dugc chuy6n dOi theo f! gi6 tai ngdy
pha*inh nghiQp vu. S6 du c6c kfioin mgc tiAn tQ c6 gl5c ngo4i t9 tai ngny t5t ttuic ni€n tlQ kil.torin tluo. c
a6i tfteo ty gi|tpingdy niy. Chenh lQch tf gi6 ph6t sinh duo. c h4ch toan vdo b6o c6o klit qud ho4t
"troyCo
tl6ng kinn aoantl Lai ch6nhlQch t! gi6 do tl6nh gi6 la{ cdc sii au tai ngdy ki5t thric ni6n tlQ kii toan khdng
tluo. c ding iI6 chia cho c6 tl6ng.
Chi phi tli vay
Chi phi di vay li6n quan trgc ti6p rI6n viQc mua, dAu tu xdy dlmg hoflc sin xu6t nhtng tai san cdn mQt
gian tuong tti5i dai d6 hoan thanh ilua vio sri dgng hoflc kinh doanh duo. c cQng vio nguy€n gi6 tdi
sin cho
thli
TAt
ci
cdc chi phi l6i vay kh6c tluo. c Chl nhan vdo b6o c5o ki5t
qui ho4t
tlQng kinh doanh
lfri
ph6t sinh.
Cfc khoin dg phdng
C6c khoin {r phdng tlugc gtri nhan khi C6ng ty c6 nghia qr ng hiQn tai do k6t qua tu mQt sU ki€n dd,xiry
ra, vd Cdng ty c6 ktri nang ph{i thanh to6n ngbia v1r.ndy. Cdc.ktroan d1t phdng duo. c x6c tlinh tr6n co sd
u6c tinh crla Ban Gi6m d6C vA c6c khoan chi phi cAn thi6t d6 thanh to6n nghia vg ng ndy tpi ngdy k6t
thric ndm tAi chinh.
Thu6
Thuii
tlu nhflp doanh nghiQp
ttriS
nien t6ng gi6 tri cria s6 ttrui5
phii tri
hi-6n
tpi vd
si5
thu6 hoan lai.
SO thui5 phii trd hi€n tai dugc tinh dya tr6n thq nhip chiu thui5 tong ndm. Thu nhflp chi.u thuti L*r6c vsi
lqi nhu$n thudn tlugc tinh bdy tr6n b6o c6o k6t qui ho4t ctQng kinh doanh vi thu nhflp chfu thuf kh6ng
bao gdm c6c lhodn thu nhflp hay chi phi tinh thu6 hofc duo. c kh6u trir trong_ c5c n6m ktr6c (bao g6m cd l5
ruog, n6u c6) va ngoai ru tnOog bao g6m c6c chi ti6u kh6ng chiu thu6 hoflc kh6ng tlugc kh6u tu.
**!
lai tlugc tinh tr6n c6c khodn ch€nh lQch giiia gi6 d Chr s6 vd co s& tinh thu6 thu
nhflp cria c6c khoan mgc tai sln hoflc c6ng ng tr6n b6o c6o tii chfnh vd tlu-o. c gbi nhfln theo phuong ph6p
bang cdn at5i tii toan. Thu6 thu nh$p hoin lai phii tri phdi ttuo. c ghi nhfln cho tht cit cfuc khoan ch€nh lQch
tam tnoi cdn tii san thu6 thu nhflpho6n l4i chi ttuqcghi nhan kfii chdc chin c6 ihi lqi nhufln tffi thuii
trong tuong lai tI6 kh6u trir c6c khoin ch6nh lpch t?m thdi.
thu6 ttru
nhQp hodn
Tnu6 thu nh{p hodn l4i tluo. c x6c dlnh theo thu6 su6t dg tinh s€ 6p {rng cho n6m tai san duo. c thu trOi hay
tri ttuo. c thanhto6n. thui5 thu nh4p hoiin l4i ttugc Clu nhan vio b6o c6o klit qui ho4t tlQng kjnh
doanh vd chi ghi vdo v6n chrl sd htru khi khoan thuiS d6 c6 li6n quan tl6n c6c khoin mlrc dugc gtti thang
.t
vao von cnu so nlru.
ng phli
Tdi sAn thui5 thu nhflp hoan lai vd ng thu6 thu nhflp hoftr $i phdi tri dugc bn fir khi C6ng ty c6 quyAn
hqp ph6p dd bi fiir gita tai san thui5 thu nhflp hi€n hanh voi thuiS thu nhflp hign hdnh phpi nQp vd khi cdc
tai .e" tnuti thu nhap noan lai vd ng thui5 thu n!{p hoan hi phii tri li6n quan tdi thu6 thu nhQp doanh
nehigp tlugc quin g boi cung mQt co quan thu6 vd Cdng ty c6 d1r dinh tttanh torin thu6 thu nhfp hiQn
hanh trOn co sd thudn.
Vift
1_
r.J
x6c ttinh thu6 thu nhflp cria C6ng ty cin crl viro c6c quy dinh hiQn hnnh ve tnui5. Tuy nhi6n, nhft'ng
quy dinh ndy thay d6i theo ting thoi ky vd viQc x6c itFh sau ctng vA thui5 thu nhfp doanh nghiQp tuy
ftuQc vdo kiit qun ki6m tra cia co quan thui5 c6 thAm quy6n.
r.J
Cric lo4i thuti khac dugc 6p dgng theo c6c luflt thui5 hiQn hanh tAi Viet Nam.
l-J
L-
14
It-
rr
r
L-{
T
fL-
i*
t--J
r
L_*
g
T
t_
H
b
l{
b
LH
F
g
L
H
L
H
L
L-.4
cO pHiN r
86o cfo tiri chinh
Tinh Bd Ria-Vfrng Tiu CIDGICN Vi€t Nam
Cho n6m tdi chffi k6t thric ngdy 3 1 thdng 12 nam 2012
cONc
ry
THUYfT MINH nAO CeO TAI CrriNH (rii6p theo)
wrAu s6 B 09 - DN
Cdc thrryiit minh nay Id mlt b0 phqn hgp thdnh vd cdn dtrqc dgc ddng thdi voi bdo cdo tdi chinh kDm theo
orru cnius s6r rO sAo cAo rAr cHirlH NAM 20rr EA DUqc pnir
HANH
a'.
Sau khi ph6t hanh b6o c6o tai chinh n6m 2011 cria C6ng ty ky ngey 22 thang 02 n[m 2012, Ban Gi6m
dl5c C6ng ry da nhan duo. c b6o c6o kirSm todn hf ngdy 18 thdng l0 ndm20l2 cta Ki6m torin Nhd nudc vd
b6o c6o tdi chinh nIm 2011 cria C6ng ty. Theo kitin nghl cria Ki6m todn Nhd nudc , C6ng ty phdi di6u
chinh s6 tcii toan vd b6o c6o tdi chinh n[m 2011 theo k6t qun ki6m to6n. Do d6, Ban Gi6m ttSc C6ng ty
x6c rtlnh b6o c6o tdi chinh ndm 2011 il6 phdt hdnh trudc ttdy cdn tluo. c tli6u chinh cho phr) hqp voi kii5n
nghi cua Ki6m toin Nhd nu6c. C6c tti6u chinh chri y6u bao g6m:
- Giim khoinr mgc "Phii thu theo tii5n elQ ki5 hoach hgp rt6ng xdy {mg" vcri si5 tiAn ?d,88.232.978.632
VND, tdng khodn mpc "Thu6 vir c6c kfiodn phni nQp Nhi nu6C' voi si5 ti6n ld 8.823.297 .863 MrID, gidm
khodn mlrc 'Nguoi mua tri tiAn trudc" vdi s6 tiAn Ld34.096.396.333 VNID vi ting khoin mqc *Phii thu
khdch hdng" voi s6 ti6n ld 62.959.880.162 \,rND do C6ng ry dA ghi nhfn doanh thu nhrmg chua xuAt h6a
clon.
- Ting khoiur mpc "psanh thu bdn hdng vd cung cAp dich vg" vdi si5 tiAn li: 4.390.248.157 MrID, tdng
khoin mtrc "Thu6 vd c6c khoin phii n$p Nhir nu6c" vcvi s5 tien h.439.024.8T6 VND vd tiing khodn muc
*Phdi thu kh6ch hang" voi s6 ti6n ld 4.829.272.973 VND do ghi nh$n thi6u doanh thu.
- Tdng klrodn mgc "Tiri sdn cd einn htu hinh - Nguydn giit' vh sd tiAn ld,3.264.764.700 MrID, tdng
sd'n c6 ei*r hiiu hinh - Gia d hao mdn lfly kii' voi s6 tien 1d,272.063.725 VND vd gi6m
klroi.rr mgc "Gi6 v6n hdng b6n vd dich vU clxrg c6p" voi sii ti6n ld 2.992.700.975 VIID do C6ng ty ttd
hpch torin gi6 tri duoc v6n h6a vio chi phi tong n5m.
khoin mlrc "Tiri
rl
- TAng khoin mpc "Tdi sin cO einn hiru hinh - Nguy€n gi6" v6i s5 tiAn le 1.841.987.750 V|ID vd ting
khoin mpc *Phai tra nguoi b6n" m6t khoan tuong fmg do ghi nhQn thi6u chi phi diu tu.
- Tdng khodn mpc "Tiri sdn cO Ainn htu hinh - Nguy€n giif' voi s5 ti6n \d,1.126.873.797 Mr{D, tEng
lrfioin mlrc *Thu nh{p ldrfc" voi s6 tiAn 1i1379.914.240 VNID vd gilm khoin muc "Chi phi tai chinh" voi
sr5 tiAn 1d746.959.557 VIID do h4ch toiin chi phi l6i vay ihi ttiAu kiQn v6n h6a vdo chi phi tai chfnh ndm
2010 vd201l.
L'
L-I
- Ting khoin muc "Chi phi trd trudc dai hAn" voi si5 tidn h 1.554.889.956 V|ID vd giim khod.'n mgc
"Chi phi qudn lf doanh nghiQp" mQt khodn tuong img do h4ch toiin todn b$ chi phi cdn phan b6 vdo chi
phi quan l;f trong ndm.
L
- Giim khodn mgc *Lgi nhufln sau thu6 chua ph6n ph6i" voi s6 tien h.900.227.120 VNID, giim khoan
mgc "Tdi san thui5 thu nh4p hodn l4i" voi si5 tiAn Ld,49.425.682 MrlD vd giim lhoin muc "Chi phi thuti
thu nh{p doanh nghiQp hofin l4i" voi si5 tien la 850.801.438 VflD.
L:
H
L.-a
L'
H_
b
b
b
L
F-a
F4
L
r.-J
LL-J
L-
r
- Gi6m khoin mpc "Chi phi phii tri" vd t[ng khoin mgc "Thu nhflp kh5c" voi sii ti6n \h,1.337.403.202
MIID do hoan nhip chi phi trich trudc.
- T[ng khoan mpc "Thu6 vd c6c L
nQp tu ho4t tt$ng kinh doanh b6t dQng sin.
,
- T6ng nnh huong qia c6c brit to6n tti6u chintr trOi
tiS
n6u tr6n ldm cho lgi nhufln kt5 to6n trudc thuii ndm
2011 tAng 11.402.116.087'r'ND vd chi phi thui5 thu nh$p doanh nghiQp hi6n hanh
3.449.246.971 VNID.
l5
,
nlm 2011
t6ng
.:l
t=l
L4
I
-t
iy
cONG Ty c6 pH,iN
rcr
cAu rilM LoAr vA LAp ruAy nAu rcri
56 Z Nguy6n Htu Cah, phuimg Thing NnAt, tnann pn6 Vnng tau
B5o c6o tii chinh
Tinh Bi Ria-Vimg Tiu CFDGICN Vi€t
Cho ndrn tai chinh kiit thric ngdy 31 thang 12 nam 2012
Nam
TrilryfT MrNH BAo cAo rAr cr{iNH
(rii6p
-{
Cdc thuyiit minh nny ld mQt b9 ph$n hqp thdnhud
l--
s.
-ll
L.-
-{
cAxo6l
-{
Khoin
muc
rr-
-ll
Lr
-!
-:l
(Tii6p theo)
Ann nuong cria c6c diAu chinh ndy nhu sau:
BANG
{
"a,
M;.u s6 B 09 - DN
duqc dpc ct6ng thdi voi bdo cdo tdi chfnh kem theo
nmu csixs ndr 16 BAo cAo rAr crriNH N;.M 2011 DA DUO. c pnriT rrANH
Lr-
-t
theo)
rf
roAN
3ut2t20tt
(Tru0c iliiu
chinh)
3ut2t20lt
Diiu chinh hdi t5
(Sau tli6u chinh)
VND
VND
136.155.220.989
67.789.153.135
203.944.374.124
88.232.978,632
(88.232978.632)
VND
TAI SAN
Phdi thu kh6ch hang
Phii thu theo ti6n
dQ k6 ho4ch
hqp diing
xdy dung
I -......
I al san c0 olnn
nuu nmn
- Nguyan
gii
809.020.920.450
6.233.626.247
8r5.254.546.697
l-
- Gid tri hao mdn lily tr,i
(60.086.1 79.930)
(272.063.72s)
(60.358.243.6s5)
-ll
C$ phi trd trudc dni han
117.288.325.080
1.554.889.956
118.843.215.016
49.425.682
(49.42s.682)
t-ll
g
Phii hinguoi b6n
l--{
L
L
-l
t_
!4
L.
i{
lg
t_
r.{
I-!
t_
l--I
t:
g
L
l{
l_
g
l_
r
IL:
LJ
l--I
L:
L.I
L-
E
rr
Tii
san ttru6 ttru
nhip hodn l4i
NGUdNV6N
ffi6c
Nguoi mua trd tiAn
Thui5
vi
c6c khoan phdi nQp Nhd nudc
Chi phi phni tra
Lqi nhuan sau thu6 chua phdn ph6i
sAo cAo xEr
146.900.387.889
1.841.987.750
58.872.508.010
(34.096.396.333)
24.776.111.677
17.323.571.714
12.711.569.650
30.035.141.364
175.361.071.887
(1.337.403.202)
t74.023.668.685
68.493.270.834
7.903.M3.434
76.396.714.268
148.742.375.639
eu,4, Ho4.T E9NG KINH DoANH
20tt
20Lt
Khoin muc
CIrrnfic tli6u
chinh) Didu chinh hbi td
VND
Doanh thu brln hang vd cung c6p dich vU
Gi6 vi5n hang b6n
Chi phi
tii
vi
t.0s7 .s22.807.997
dich qr cung c6p
8s3.1 81.919.047
chinh
33.363.228.46s
Chi phi quin ly
48992.422393
8t9.2s3.454
Thu nh4p ktic
T6ng lqi nhufln k6 to6n trudc thu6
Chi phi thu6 thu nh$p doanh nghiQp
147.770.979.940
38.432.582.406
(Sau didu chinh)
VND
4.390.248.157
VND
1.061.913.0s6.1s4
(2.992.700.97s)
850.189.218.072
(746.959.s57) 32.616.268.908
(1.5s4.889.9s6) 47.437.s32.93'1
1.717.317.442 2.s36.s'70.896
11.402.116.087
3.449.246.971
1s9.r73.096.02'7
41.88r.829.37',7
hiQn hanh
Chi phi thuti thu nh{p doanh nghiQp
850.801.438
(8s0.801.438)
ho6n lai
Lqi nhuin
sau thu6
108.487.596.096
8.803.670.554
117.291.266.650
nAo cAO LUU CHTIYEn rrtx rE
'20.11
(Trurirc didu
Khoin muc
20ll
chinh) DiBu chinh hdi tii
(Sau di6u chinh)
VI\D
VND
VND
Khdu hao tei san c6 dinh
21.790.332.032
272.063.725
Chi phi lii vay
Thay tl6i c5c khoan phdi thu
Thay d6i hang tdn kho
Thay ddi c6c khoan phai tre fth6ng bao
gdm Hi vay phdi tu4 thuii thu nhflp doanh
30.919.645.596
(296.638.28s)
(219.888.299.630)
(13.652.570.836)
.
,
22.062.395.757
(71.4s4.009 .227)
(4.391.638.497)
30.623.007.31I
(233.s40.870.466)
(7s.84s.647.724)
92.839.640.948
8.22t.557.762
101.061.198.710
17.979.124.160
(r.554.889.9s6)
16.424.234.204
nehiOp phdi nQp)
Thay ddi chi phi
hi
trudc
t6
-rl
itt
il
iA
E
cONc
ry c6 pu,ix xEr cAu KrM LoAr ve r,Ap tuAy nAu rcri
S6 Z wguy6n Hitu Canb, phuong fning Nn6t,inanh ph6,Viing Tdu
B6o c6o thi chinh
Tinh Bd Ria-Viing Thr, CIDGICN Vi-et
Cho nam tai chinh k6t thtc ngdy 31 rhang 12 nam 20t2
Nam
E
rrrur6r
Mrryn nAo cAo r,q,r
cnimr (ri5p
Cdc thuyiit minh nry ld m6t bd phQn hqp thdnh ud
6.
TIiN VA cAc rgoA}{
theo)
",i,
uAu s6 B 09 - DN
ihtqc ilqc ddng thdi vdi bdo cdo tdi chlnh kdm theo
TUONG DI.'ONG TITN
3lt12/2012
E
g
TiAn
mit
;.
-,r ren
gu ngan nang
C6c khoin tuong ttuong ti6n
(*)
\rND
31l12l20tt
VND
74.224.729
13.390.035.955
87.551.853.242
66.377.983.94r
187.227.826.4s9
101.016.113.926
H
7-
PHAI THUrcTACTT HANC
Phii thu c6c b6n liOn quan (fhuy6t minn
27.997.39',1.388
lgc dAu Dung QuAt
Cdng ty C6 phan San xu6t vn Chi5 bi6n DAu khi Phri My
C6ng ty C6 phAn X6y dlrng C6ng nghigp vd Ddn dung
DAu khi
C6ng ty C6 phan Xay hp Duong ting 86 chria
F
5.916.929.319
5.925.614.721
3.9t9.952.437
3.919.952.437
3.117 .157 .536
8.960.913.600
1.697.427.999
Diu khi
1.609.783.533
B6o du0ng Cdng tinh Ddu lfii bi6n PTSC
C6ng ty C6 phen Xay hp D6u khi Mi6n Trung
1.442.538.737
429.509.373
4.204.479.404
192.300.573
r92340.s73
28.744.563.512
20.285.563.414
C6ng ty Li6n doanh DiAu hanh chung Hoang Long
15.533.373.058
82.653329.264
Cdng ty TNIIH K! thuft vd Xdy dpg POSCO
tl.6s3.812.826
PhAi thu c6c c6 nhdn mua c[n hQ chung cu
r-.rlt
(*)
(*)
7.670.312.147
Cdng ty Ei6u hanh chung Lam Son
9.082.946.164
lfi6c
4.303.622.172
1.221.540.867
t78.810.944.666
203.944.374.124
Cric di5i tugng
Phdi thu c6c cd nhdn mua cdn hQ chung cu nam tro.ng Khu phrlc hgrp chung cu cao 6c vin phdng-t4i sii 2,
Nguy6n Htu Cinh, phudng ftugg NhAt, thanh ph5 Vtng Tdq tinh Bn Ria - Vflng Tdu voi s6 tiAn tuong
duong khoang 30% gi6fih9rp tl6ng mua b6n vd thsi han thanh to6n trong vdng t5i da 03 nim. Ban Girim
tl6c Cdng ty da ddnh gi6 th6n tro.ng vd klang dinh c6c kfioan phii thu niry sE ducr. c thu h6i theo tlfng thoi
h4n.
8.
CAC XTTOAN PHAI THU
fnui5
F
68.480.85S32;
9.251.692.177
Phii thu khfch hing khic
Ld
L
VND
54.347.447.235
C6ng ty C6 phan Dich 4r Co l'ti Hang hni PTSC
Ban Di6u hanh Dq dn Nhe m6y Khi tliQn Nhon Trach2
Ban Quan $ dp 5n 58 - Cang xu6t San phAm Nha may
H
(Sau tli6u chinh)
s6 33)
T6ng Cdng ty DAu ViQt Nam
Li6n doanh ViQt - Nga Vietsovpetro
H
E
qu6 3 thang.
3ut2t20tt
H
5
2s6.88s.890.793
(*) C5c khoan tuong ttuong ti6n phan rinh ciic khodn tiAn gui ngdn hdng c6 k! h4n kh6ng
3ln2t20t2
\rND
l:
l:
H
l:
r-tt
3.280.080.393
CtCt
xuAc
cria tai san thu€ tai
chffi
Phii thu Hi tiAn gui dpthu
Phii thu T6ng Cdng ty Khi ViQt Nam - C6ng ty C6 phan
Gic khoan phii thu kh6c
t7
3llt2l20t2
3l/12t2011
VND
VND
426.665.453
543.990.844
310.000.000
494.3t7.3s9
80.000.000.000
3.034.s92.68s
1.269.964.816
3.771.258.138
82.308.273.019
L
l:
H
tr
cONG Ty cO pH,iN
Tinh
cAu KrM LoAr vA r,Ap vrAy nAu xHi
fning NhAt, thanh ph6 Vflng Tdu
Bi Ria-Viing Tdrr" CIDGICN
Vi0tNam
Cdc thttyiit minh
H
g
n[m 2012
TTANcTONIGO
3t/t2t20tl
VI\TD
Nguydn li6q vAt li6u
4.362.480.721
Cdng cg, dUng cU
Chi phi sdn xu6t, kinh doanh dd dang
2.070.953.s53
1.400.506.231
27.039.747.70t
62.097.730.448
28.446.855.289
56.261.958.583
61.920.037.264
(140.3e4.063)
120.273.816.440
61.779.643.201
120.273.816.440
t6t e6ng
san
(*)
c0ng
Dg phdng gi6m gi6 hang tdn
lho
Gid tr!thuAn c6 th6 thgc hi$n
tluo. c
cfia hing tdh kho
513.621.178
(*) Tai ngiy 31 thfng 12 nam 2012, si5 du hang h6a b6t dQng san phan 6nh nguydn gi6 cria cdc can hg
chung cu chd b6n nim trong Khu phric hgrp chung cu cao iic vin phdng t4i s6 2, Nguy6n Hfu Canh,
. phuong fhing Nhdt, thdnh ph6 Vting Tdu, tinh Ba Rja - Vfing Tdu. Ban Gi6m d6c C6ng ty dA it6nh
gi6 vd khdng ctlnh r[ng, ngoii sti ti6n 140.394.063 VND fu phdng ginm gi6 c6c cln hQ chung cu,
C6ng ty khdng cAn phii trich th6m dg phdng gi6m gi6 hdng t6n kho.
E
10.
rar
sAN NGiN HAN KHAC
g
Tam rlng
Cim
r.
ci5,
ky qu!,
lo-f cuo. c
ngan ngn
3t/t2/2012
VND
3'.t/tznotl
1.694.990.274
388.432.247
2.548.568.243
2.083.422.521
2.548.868.243
VND
300.000
r^lr sAN cO ENH n0U sirqr
Nhi
vit
ki6n
cfra,
tnflc
Mdy n6q
thi6t bi
Phuong ti$n
Thi6t bi
tii
vln nhdns
vin
NGUYENGH
Tai ngiy 0l/01/2012 (sau diAu
chinl)
nim
quy6ttoen
Eiutu, nua sim moi trong
EiAu chinl theo
tr
12
(Tii6p theo)
MAU s6 B 09 - DN
niy Id mpt bQ phdn hqp thdnh vd cdn drqc dqc ding thoi voi bdo cdo tdi chinh kim theo
Hang h6a
E
3l thrlng
3ut2t20t2
VND
E
H
E
l:
r-.lt
l:
86o c6o $ri chinh
Cho ndm tai chinh k(it thric ngdy
TrilrrET MmH nAo cAo rAr cHiNH
9.
H
rcr
Sii Z Nguy6n Htru Canh, phuirtrg
T1i ngiy 31/12/2012
cli
624.237.824.420 126.715.232.781
?15.000.000
51.030.719.648
-
(l?.364.764.001)
607.s88.060.419 134.674.901.647
13.270.769.848 815.254.546.697
3.711.374.024
i.959.668.S66
51.030.719.648
12.446.042.890
(17.364.764.001)
17.042.143.872 810.335.825.586
TRI HAo MoN LIrY KE
T{
ngiy 0l/01/2012 $au di6u chinh)
Khiu hao tong ntrm
22.350.486.091
38,476.390.221 13.455.619.353
12.255.370.500 8.023.9?1.805
4.975.971.614
4.912.082.812
Tgi ngiy 3l/l2O0l2
2s.800.748.558
50.131.760.721 21.479.591.1s8
9.888.054.426
107.900.154.863
7.154.089.446
702.435.670.123
3.450.262.467
60.3s8.243.655
47.541.91 1.208
GHTRICONT.4I
E
F
r
r-r/l
l-r-r1!
T4i ngly 3Ul212012
581.787.311.861
83.943.140.926
Tpi ngiy 3l/12D011
620.787.561.953
88.238.842.560 37.575.100.295
8.294.798.234 7s4.896.303.M2
T4r ngiy 3 l thang 12 ndm 2012, nguyCn gi6 cua tni san cO ainh bao g6m c5c tai sdn c6 ai*r <16 kh6u hao h6t
ohrmg vdn cbn srl dlrng voi gr6fr1d21.675.455.993 U\fD (31 thdng 12 nf,m 201l: 17.625.566.056 V|ID).
Nhu hinh bny d Thuyi5t minh s6 21, Cdng ry da th.i ch6p c6ng trinh Khu phric hqp chung cu cao 6c vf,n
phdng tai s5 2, Nguy6n Htu Canh, phucrng Thftte NhAt, thanh phd Vtng Tdu voi gi6 fi cdn l4i t4i ngiy
3I thrnng 12 ndm 2012liL 82.195.158.405 VNID (31 thang 12 n6m 2011: 81.436 .234.560 MrID) vd thiist bi
ee Aam bdo cho khoin tiAn vay ngdn hdng.
l8
F
29.551.128.490
:,fi
L
L:
H
u
5
cONG
ry
cO pHiN
rcfr ciu KrM LoAr vA r,Ap uAy nAu xrri
ltguy6n Hiiu C.anh, phucrng fning Nn6t, thenh phd Vtng Tdu
Tinh Bn Rja-Vfing Tiu, CTDGICN Vi€t Nam
Cho n[m tdi chinh k.it thtc ngdy
SO Z
Tr{tryfT MrNH nAo cAo rar csimr
Cdc thuyi* minh nay Id mQt
12.
bQ
(Ti6p
phQn hqp thdnh rd
31
theo)
"an
B5o cdo tii chinh
thang 12 nam 20 t 2
MAu sO B 09 - DN
drqc dpc ding thdi vdi bdo cdo tdi chlnh kdm theo
TAI SAN C6 Op{Ir TIIU6 r,rr Crr[Nn
a'.
Phucrng ti0n vdn
H
tii
VND
l.:
NGTryEN GIA
E
g
T4i ngdy 0ll0l/2012
Thu6 tdi chinh trong ndm
30.131.748.877
T4i ngiy 3l/12/2012
39.r19.879.670
crA TRI HAO MON
-E
g
8.988.130.793
Lw K[
T4i ngdy 01101/2012
Kh6u hao trong nf,m
897.600.999
2.732.645.328
T4i nglry 3lll2l20l2
3.6s0.246.327
GrA TRI CON LAr
T4i ngiy 3lll2l20t2
35.489.633.343
Tgi ngdy
3lll2n01l
8.090.529.794
r,c,r s;.N
c6 DINH vd sirnr
H
g
Quydn
sr?
tl6t
VND
dung
tinh
VND
PhAn mdm m{y
C0ng
VND
NGTIYEN GIA
T4i ngdy 0ll0l/2012
H
t6.244.034.715
l:
T4i ngiy
3l/l2l2[l2
r---t
l_r-.rn
GIA TRI HAO MON LUY
E
l:
l:
rtl:-a
1.984.872.677
2.160.904.000
Mua sim moi trong n[m
16.244.034.715
4.145.776.677
18.228.907.392
2.160.904.000
20.389.811.392
Kf
T4i ngiy 0ll0l/2012
756.gtt.336
976.720.992
502.335.804
600.742.335
t.259.247.140
Kh6u hao trong nim
1.733.632.328
1.103.078.139
2.836.710.467
T3i ngiy 3lll2/20r2
1.577.463.327
r-ll
GrA
r--1
T4i ngiy 3lll2l20l2
14.510.402.387
3.042.698.s38
17.5s3.100.925
3lll2l20ll
1s.487.123.379
1.482.s36.873
16.969.660.2s2
T4i ngAy
L4,r
Nhu trhh bdy & Thuy6t minh sii 21, C6ng ry da th6 ch6p quyAn sfr dgng Alit tai
sO 2, Nguy6n Hfru Canh,
phuong Thang Nh6t, thenh ph6 Viing Tdu vdi gi6 fi cdn lpi tgi ngdy 31 thang 12 ndm 20t2 ld
13.841.318.833 VND (31 thdng 12 ndm 20Il 14.706.880.000 VND) d6 dim bio cho l*roan tidn vay
ngin hang.
g
L:
F
rRI CON
14.
cHr PHi xAv nlfNc cO BAN Dd DANG
H
F
rE
3U12/2012
- C6ng trinh Bai cang ch6 tpo k6t c6u kim lopi vi thi6t bi
d6u k'hi tAi Khu cf,n crl Dich vp Hang hdi D0u }*ri Sao
Mai B6n Dinh - Giai ttoqn 2
- Mua s6m tii san c6 Ainn
r-l!
F
3ut2t20tt
VND
l9
9.086.339.068
96.ss2.079
96.552.079
9.182.891.147
96.5s2.079
h
l:
H
g
$
cO psAN rcr cAu KrM LoAI vA lAp uAv nAu
si5 z Nguy6n Htu canh, phuong ming Nn6t,indnh ph6 Vffng Tdu
cONc
ry
Tinh Bd Ria-Vimg TtuL CID(F{CN
Cdc thuyiSt minh nby ld m6t
ls.
nAu
n/
bQ
(Tii6p
theo)
nnAu s6 B
0e - DN
phdn hqp thdnh vd cin &rqc dqc d6ng thdi voi bdo cdo tdi chinh kdm theo
oAI HAN rarAc
Tai ngdy 3 1 thing 12 nam 2012,
H
86o c6o tiri chfnh
Cho n[m tdi chinh k6t thfc ngdy 31 thAng 12 ndm 2012
Vi-etNam
THUyfT MINII nAo cAo rer csirur
rcri
si5
du dAu tu dai h4n kh6c th€ hi-6n c6c khoin g6p v6n vdo c6c c6ng ty
sau:
g
Sii ti6n e6p viin
Tf tQ se h$:u tgi
neiry3Ul2l20l'2
vt{D
H
C6ng ty C6 phan SAn xudt 6ng thdp DAu khi
C6ng ty C6 phan Kh6ch s4n DAu khf Lam Kinh
g
5.000.000.000
H
5.000.000.000
VIID, tuong duong l%ovitntliAu 10.
Ban Gi6m d6c COng ty da d6nh gi6 mQt c6ch thpn trgng rdng, t+i ngny 31 th6ng 12 nim 2012, c6c khoan
tliu tu ddi h4n vio C6ng ty C6 phan San xu6t 6ng th6p DAu Kri vd C6ng ty C6 phAn Kh6ch s4n DAu khi
Lam Kinh kfidng bi ginm gi6 tr! n6n kh6ng trich l4p dg phdng giim gi6 dAu tu tdi chinh dni h4n.
16.
CHI PHi TRA TRI'OC DAI HAN
3t/12t20tt
H
g
L-{l
ljr--l
Chi phi trd tudc vA thue ha tdng bdi cang Sao Mai
Einh, tinh Bd Ria - Vfing Tdu
Lqi this kinh doanh
Gi6
17.
r-tal
l:
r-rt
r
103.055.961.057
10s.872.119.929
182.797.223
2.376.363.889
10.594.73t.218
118.843.21s.036
r1.202.611.236
t14.441.369.516
Ng diri h4n ttSn h4n triL
Ng thuO tii chinh
dii
h4n tt6n h4n
tri
3U12t20tt
VI{D
85.471.501.040
34.890.901.798
25.881.253.350
st.712.006.411
Ngdn hang Thuong m4i C6 phdn Qu6c t6 ViOtNam (VIB)
(i)
VND
34.890.901.798
nhinh Vfing Tlu
1:
t--t
(Sau tli6u chinh)
VAY VA NO NG,{N HAN
Ngfrn hang Thuong mai C6 phAn Qudn ttQi - Chi nh6nh
Viing Tdu (i)
T6ng C6ng ty Tdi chinh C6 phin Diu khf Vi6t Nam - Chi
L:
r--l
E
l:
l:
cdng c1r, dung cp da xuAt dung
Vay ngln h4n
L_r-al
F
ti
BiSn
3Ln2t20t2
VND
31n2n0t2
VND
l:
H
1o/o
C6ng ty cam k6t g6p v6n vdo C6ng ty Cd phan Kh6ch s4n DAu khi Lam Kinh voi sO tiAn 20.000.000.000
MrID, tuong duong 4Yo v6n rli6u l€. T4i ngdy 31 thang 12 ndm 2012, Cdng ty moi thgc hiQn g6p
E
tr
l:
5Yr
70.000.000.000
(*)
g
H
g
65.000.000.000
(*)
7.878.241.279
83.338.184.000
202.338.184.000
7.402.iA4.882
1.499.993.244
125.631.090.680
289.309.678.284
Khoan vay tu Ngdn hang Thuong mai C6 phdn Qudn dQi - Chi nhrinh Vfing Tdu (MB) theo Hqp tl6ng tin
dung s6 192/20%TD-MB-VTA ngdy 01 th6ng 5 ndm 2012. Khodn vay ndy dugc rut ,bang D6ng ViQt
Nam voi h44 mr?c tin dpng h 250.000.000.000 V|ID g6m toan b$ du ng ngan han cria Hqp tl6ng tin dgng
si: ZZA2O|LTO-MB-VTA ngdy 01 thring 9 ndm 2011 hqn mric 200.000.000.000 VIID vd s6 du bio lilnh
2.221.687 USD theo HQp tl6ng h4n mrlc tin dung s6 ZZS\ZO||IBL-MB-VTA ngdy I t thrlng 8 nlm 20 I I .
Khoan vay ndy c6 thoi h4n 12 thang, tl6o han vio ngdy 30 thang 4 nim 2013, ldi sudt ttuo. c ghi cp thd
trong timg kh6 udc nhfn ns (trong nlm 2012, lili su6t ltroan vay niry thay tl6i tu 10,57oln[m t1r5n
l4%lndm) vd dugc tl6m bdo boi c6c khoan phii thu ph6t sinh tu c6c c6ng trinh md MB thgc hiQn tdi trg.
cONG Ty cO pEiN
Si5 Z
rcr
cAu KrM LoAr vA r,Ap
Tiu
Tinh Bn Ria-Viing
THUYET MrIyH BAo
CIDGICN Vi-6t
cAo
rlr
Nam
nAu KHi
Cho ndm tai chinh
crrirqr gi6p
Cdc thuyilt minh nsy td mQt b0 ph,An hqp thanh ud
18.
wr.,c,y
Nguy6n Hfiu Cinh, phucng fneng Wtr6t, tfrdnh ph6 Vfrng Tdu
thric ngdy
theo)
",in
3
I
B6o c6o tAi chinh
thdng t Z nam Z0 t Z
MAu s6 B 09 - DN
duqc dpc ding thdi voi bdo cdo tdi chinh kdm theo
TrruE vA cAc KHOAN nnAr Ngr NHA NrI6c
3Ut2t20n
(sau didu
ti
Thu6 gi6 ti
Thu6 gi6
gia
fing hang bdn
nQi dia
chinh)
VND
I 1.105.398.245
thuii thu nh{p
.. i,t_
-.).
llen mue dat
nOp
VND
2.866.591.676
nOp
VND
phii
56 de
30.8s4.189.204
23.758.977.335
38.366.933.51s
448.635.271
0.066.089. I 55
12.586.279.486
346.401.34s
14.019.264.000
14.019.264.000
1
Dal
10.000.000
10.000.000
nu6 *4p
t
86.941;t71
86.941.771
1.006.559.992
21.764.925.672
22.771.48s.664
466.732.355
I1.160.987.523
11.627.719.878
539.827.637
t0.602.938.149
11.142.765.786
Thu6
gtdtrigiatdng
Thud thu nhQp doanh nghiep
*.!
Inue mon bat
Thu6
1.040.000
vi cic khoin phii
nQp
Nhi nr0c
30.03s.141.364
\TTID
4.992.057.840
^t
I nue mon
Thuti nQp thay nhd thAu nudc ngoii
31/1212012
796.065.481
796.065.481
15.056.591.451
cd nhdn
Si5
24.740.848.799
gia tdng hang nhflp khAu
Thuti thu nh{p doanh nghiQp
19.
k+5t
95.243.112.213
1.000.000
119.491.159.t21
s.787.094.4s6
CHI PI{T PHAI TRA
3t/12/201I
Chi phi trich trudc li6n quan tdi tai san cO Oinn
Chi phi trich trudc cria ciic c6ng trinh xdy
do C6ng ty thuc hiQn
Chi phi
lli
vay
dr3
xip
tri
3t/t2/2012
VND
(Sau tti6u chinh)
539.849.057
110.841.480.640
20.176.s31.344
45.0s3.s44.109
26.400.4s8.867
t8.128.&3.936
47.116.839.268
174.023.668.685
3ut2nat2
3Unnvfl
VND
VI\D
20.457.116.620
5.132.467.858
VIID
cAc noAN rnAr rnA, pHAr Nep NGAN H4N KHAc
Cd tuc phdi
tri
cho c6c c6 d6ng
Thuti gi6 tri gia ting hang b6n t4m xfc tti.nh
3.328.666.599
Kinh phi c6ng dodn
377.773.998
Bio hi6m xd hQi, bio hi6m y ti5 vn bdo hi6m tfr6t ngnigp
-.;.
Ti€n ung hQ vdo quy an sinh xd hQi
164.137.520
Phii td kh6c
345.038.961
t77.633.295
870-254.841
24.672.733.698
2l
584.383.370
380.21'1.702
7.144.9s7.066
0
v
E
H
tr
cO pHiN xfr cAu KIM LoAr va r,Ap uAv nAu xni
B5o cio tiri chinh
SO Z Nguy6n Htu Ceh, pnutmg fffing Nn6q tnann ph5 Vnng tau
tgay
3l
thtu
tni
chinh
k6t
thtc
Cho
nL
Nam
Tinh Ba Ria-Viing fa,,, CIUAICN Viet
cONG
ry
uAu s6 B 09 - DN
rrrUyEr MIIvH nAO CAO rer Cnir.rs (Ti6p theo)
Cdc thuytit milth nny ld n\t b0 ph\n hqp thdnh vd cin duqc dpc d6ng thdi vbi bdo cdo tdi chinh kim theo
2t.
H
VAYVANqDATHAN
3u12tz0tl
V,I\[D
\TND
VAY DAI H4N
Ng6n hang Thuong m?i C6 phan E4i Duong Chi nhdnh Vfing Tdu (i)
Ngdn hang Thuong m4i C6 phan Buu tliQn Li6n ViQt
F
(ii)
ChiMinh (iv)
T6ng C6ng ty Tdi chinh C6 phen Diu kni Viet Nam Chi nhfnh Vffng Tnu (v)
u
u
c0ng
Trir: sii phAi tri trong vdng 12 thSng
(ttuo. c trinh biy & phdn ng ngin h4n)
Ngan hang Thuong m4i Cd phan D4i Duong Chi nh6nh Vfing Tnu (i)
Ngffn hang Thuong m4i C6 phen Buu tlign Li6n Vipt
Ngdn hang Thucmg m4i CO phan Qu6c tii ViQt Nam Chi nhAnh Vfing Tdu
Ngdn hang Thuong m4i C6 phan Ph6t tri6n fhanh ph6
H
H
Si5
phni
tri
160.000.000.000
78.038.996.561
99.588.628.s61
31.400.000.000
47.000.000.000
10.377.085.187
15.565.637.187
599.816.081.748
642.t54.26s.748
83.338.184.000
202.338.r84.000
160.000.000.000
41.000.000.000
2t.549.632.000
2t.549.632.000
sau 12 thflng
15.600.000.000
15.600.000.000
5.188.552.000
5.188.552.000
L
516.477.897.748 _-_tte.816.081J49.
Nq TIilI6 TAI CHiNH DAI HAN
C6ng ty TNHH Cho thu€
tii
chinh Qu6c t6 ViQt Nam (vi)
c0ng
Trin sii phii trfr trong vdng 12 thdng
(ttugc trinh biy & phf,n ng ng6n h4n)
tr-
Cdng ty TNHH Cho thu6
tii
56 ph6itrd sau 12thilng
H
L
roNG CQNG
chinh Qudc ti! Vi6t Nam
26.362.694.169
26.362.694.169
7.332.5A9.951
7.402.004.882
1.499.993.U4
7.402.004.882
7.499.993.2M
7.332.509.9s1
s.832.516.707
18.960.689.287
s35.438.587.035
445.6,f8.598.455
Vay diti h4n th6 hiQn:
(i)
T4i ngdy 26 th6ng 6 ndm 2011, C6ng ty ky Ho-p ttdng tin dung s6 083/HDTDI-OCEANBANK.790PVCMS voi Ngdn hang Thuong m4i C6 phAn D4i Duong - Chi nh6nh Vfing Tdu, vci han mric vay ld
480.000.000.000 VIID. Khodn vay ndy chiu l6i su6t 9,6%/narn, thsi han vay t5i da l&6ng qu6 3 n[m.
Khoan vay rluo. c srl {rng d6 tnqc hi-€n dAu tu dy 6n xdy d1mg b6i c&ng ch6 tao tiSt c6u kim loai va thii5t bi
DAu khi Sao Mai - B6n Einh vd ilugc tlim bio bang tdi san hinh thanh tu vtin vay.
,
:
E
L-
F
')l
.'t
ftd
Chi Minh
T6ng Cdng ty Tdi chlnh C6 phan Diu k'hi Vi€t Nam Chi nh6nh Vfing Tdu
g
g
u
u
480.000.000.000
320.000.000.000
Ngdn hang Thuong mpi C6 phan Qu6c t6 ViQt Nam Chi nhenh Vfine Tdu (iii)
Ngdn hang Thuong m4i C6 phan Ph6t tri6n fhanh ph6 U6
H
H
3l^212012
Ban Girim tt6c C6ng ty dA denh gi6 vd quyi5t tlinh ktr6ng trinh bdy khoin vay ddi h4n dl5n han tri trong
nrm 2013 phni trd NgAn hang Thuong mai C6 phan Oai Duong - Chi nhenh Vfing Tdu voi sO tiAn
160.000.000.000 VIID, do s6 ti6n ndy sE thanh torin boi Ngdn hang Thuong m4i,C6 ph6n Buu ili$n Li6n
Viet 16}f d6n han theo Hgrp ddng tfn dpng s6 23\IHDTD-LPBDD ngdy 28 thring 12 ndm 2012 gita Cdng
ty vd Ngdn hdng Thuong mai C6 phAn Buu iti€n Li6n Vi-eL vdi thdri h4n vay trong 72 thing.
)A
e
t_
H
I
b
!
!
S6 2 Nguy6n
chinh
vtAu s6 B 09 - DN
thdi voi bdo cdo tdi chinh kdm theo
T?i ngdy 30 th6ng 7 n6m2010, c6ng ty kf Hsp tl6ng tin dlmg si5 0199/HDTD2-VIB622|L0 v6i Ng6n
hdng-Thuong mai C6 phAn Qui5c tii Viet Nam.- Chi +6nh Vfing Tdu (VB),,voi han mric vay li
g0.000.000.000 VND. Iihoan vay ndy chiu l6i su6t tha n6i va 6p dUng tai thoi cli€m.gini ngdn, quy tlinh
tr6n tirng khti udc vay, thcri h4n vay trong 6 ndm. C6ng ty srl dqng quy6n.srl dgng tldt vd tai s6n gin li6n
trinh-Khu phrlc hqp chung c-u vd cao tic vdn phdng t4i s6 Z Nguy6n Htu Canh, phudmg
v6i d6t ia
"Ottg
Tha"g mAt, tlann ph6 Vnng Tdu tI6 thiS ch6p cho ltroan vay ndy vd duy tri s6 du ti6n gui thanh to6n tqi
VIB ;6i s5 tiAn h 1b.000.000.000 V1ID trong su6t thryi han cria khoan vay.
T
!L-
T4i ngdy 28 thrflng t2 ntun2}l2, C}ngty lry Hsp d6ng tin dlng s6 23\|HETD-L?BED voi Ngdn hang
Thuongm4i C6 ph,an Buu ttiQn Li6n ViQt vdi h4nmrlc vay 480.000.000.000 VND. Khoan vay ndy chlu
Hi su6t-thi n6i tai thoi di6m gi6i ngdn vd duo. c tli6u chinh 03 thangAAn, thoi han vay trong 72 thfingvir
dU rin
tlua. c tlan bio Uoi Uao Hnh cta f4p aoan DAukhi Viet Nam. Khoan vay ilugc srl dpng dA tei Ai trg
giai
2.
tlo4n
Dinh
xdy dr.mg b6i cang ch6 t+o krit c6u kim lo4i vd thii5t bi DAu khi Sao Mai - B6n
T4i ngdy 05 th6ng 01 nlm 201 l, c6ng ty lcy Hsp il6ng tin dung s.5 0006lrDTD2 -vlB622/ll v6i Ng6n
.erc6, pnan quOc t9 ViQt Nam - Chi nhdnh Vflng Tdra vfi h4n mtc vay ld 29.000.000.000
apng t4i thdi diSm gili ngan: quY dinh t9n tumg kn6 uoc
Wb. fnoao uuy nay cniu iai ru6t tla n6i ap-beo
dnn UOi T6ng C6ng ty C6 phAn Xay l6p DAu kti Vi€t
Ja" nf,'ttroi na" vay trong 6 nim vi ctuo. c
nang fhuong
Lrf
Nam.
(rv)
T4i ngdy 03 thang l1 ndm
(v)
Tai ngdy 08 th6ng 10 nim 2009, c6ng ty ky Hsp tl6ng tin dpng s6 27/2009MDTDTH-TCDK.CNVT.TD
voi T6ng C6ng ty Tii chinh CO phan DAu kfii Viet Nam -Chi.nhenh Vtng.Tiru, voi h4n mrlc vay ld
31.155.5i0.00d vr,ID. Khoan vgy ndv
H
r
F
rL'
tii
3l thans 72ndm20l2
(iii)
L
F
B6o c6o
chinh ki5t thric
vAY VA NgDAI H{,N $i6p theo)
r:l
g
r
Cho n[m
CIDC{CNVidtNam
tii
2r.
(ii)
'=I
L-
ehuitng ft*neNh6t, thanh ph6 Vfing Tdu
THUyfT MINE nAO cAo TAI CHfNH (Ii6p theo)
Cdc thttyiit ninh nay Id n\t b0 ph6n hgp thdnh vd cdn duqc dgc il6ng
L
I
HtuCah,
TinhBdRia-V
E
IL
rc"r ci,u KIM LoAI vA li.p tuAv nAu xrri
cONG Ty cO rHAN
4.
2011_, c6ng ty tv.Hsp tt6ng tin dlmg s6 264/ILMDT|trH/DH voi Ngdn hang
tri6n Thanh phO HO. Chi Minh - Chi nh6nh Viing Tdq v6i h4n mtic vay
pnan
Ph6t
ftruong mai CO
47.000.000.000 \,rND. Khoan vay ndy ctriu tai su6t the n6i t4i thoi iti6m gi6i ngdn vd tlugc tti€u chinh 03
th6ngnAn, thoi h4n vay trong :e tnang. COIB ty srl dUng 2 xe cAu bdnh xich mdi rnua trong ndm 2011 voi
nCuien gi673.851.390.000 VND d6 ttrti ch6p cho khoin vay ndy.
C6c khoAn vay ddi han tlugc hoan
tri
theo lich bi6u sau:
3Unnofl
3l/1212012
VIYD
L{
LH
Tru:
s5
(tluo. c
l_
f--f
phii
tinh
56 phni
tri
ffi tong vdng 12 thr{ng
bdy d phdn nq ngan nan)
sau
202.338.1M.000
83.338.184.000
477.438.165.187
Trong vdngmQt ndm
Trong n6m thri hai
Tir ndm tht ba ttrSn n5m thri n[m
|J
VI{D
l2th6ng
202.338.184.000
39.039.732.s6r
237.477 .897.748
599.816.081.748
642.154.265.748
83.338.184.000
202.338.184.000
516.477.897.748
4s9.816.081.748
Ng thu6 tiri chinh diri h4n th6 hien:
F
l-(
L
fL:
t--f
r-J
La-'r
tF
(vi)
du ng thu6 tai chinh dii han tai ngdy 31 thang 12 ndm20l2 vOi s6 ti6n 26.362.694.169 MrID, trong
d6, s6 du tt6n hqn ffi trong vdng I n6m ld 7.402.004.882'VND tn6 nien c6c khoin ng thu6 07 xe 6t6 vd I
n$il{ Cho thue tdi chinh Qu6c t6 Vi€t Narn. C6ng ty trudc cho C6ng tY
COog
xe'cAu dai h4n
",iu
TNHH Cho thu€ tai chinh-Qu6c ti5 Viet Na4 s6 tidn tuong tluong 15% gi6 tri tdi san thue vd hi cuo. c sd
ti6n tucng tluong t0% gi1trl tdi s6n thu6. 56 ti6n cho thu€ tuong duong 85% gi|tri tni san thu6 cQng (+)
je-.Fq !1:lg 9T g'^*
toox phi-uao hi6m, gilt4 mua taitit t% ei6 tri tdi sin thu6. L-"i
:h-"-1n1l"
(tu
dln l7,SYo/ndm). Sau
16,5%/nim
thu6
tung
hSp
tl6ng
theo
cg
th€
ti6n
thu€)
toan
thanh
bit
cliu
chua
JO, iA g6t.tto tnr6 bane2,SWiam cQng (+) Hi su6tio Uan U Ui suAt trung binh cria lai suAt tiAn gui
ti6i nen ki han 12 th6ng, tri liii cu6i ki, 6p dUng cho kir6ch hiirg c6 nhAn cia ba ngdn hdng bao g6m
Ngan hangThuong mpi C6 phdn Ngo4i thuong Vi-6t Nyl,- Sd giao dich, Ngdnhdng Thuong m4i Cd
pnio A Cnau - SO-Ciao dich va Ngan nang Thuong m4i C6 pnan Sai Gdn Thuong Tin - Sd Giao dich.
Thoi han cho thu6 A6i voibf 6 tO d 60 th6ng, thoi han cho tlu6 AOi v6i xe cAu li 48 thang k6 tir ngey ki
Si5
ti
t
:yl
hqp d6ng.
23
