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Vi ndo ctio tdi chinh hqp nhiit cho ndm tdi chinh kih thrtc ngdy 3t/12/2012
crta C6ng ty CO phin SOng Dd 7
Kfnh
gfli:
Quy C6 ddng, HQi ttdng Qu6n
trivir
Ban T6ng GiSm ttiic
Cdng ty Cd phdn Sdng Dd 7
Chring t6i dd ki6m to6n b6o c6o tdi chinh hgp nh6t cira Cdng ty Cd phAn Sdng Dd 7 dugc lQp ngdy 28 th6ng 03
ndrn2013 g6m: Biing cdn cltii k6 toan hqp nh6t t4i ngdy 31 th6ng 12 ndm2012,B5o c6o k6t qua ho4t dQng kinh
doanh hgp nh6t, 86o c6o luu chuy6n ti6n tQ hqp nhAt vd Thuy6t minh b6o c6o tdi chinh hgp nhAt cho ndm tdi
chfnh k€t thric ctng ngdy dugc trinh bdy tir trang 6 d6n trang 35 kdm theo.
ViEc lQp vd trinh bdy 86o c6o tdi chinh hqp nh6t ndy thuQc tr6ch nhiQm cira Ban T6ng Gi6m d6c Cdng ty C0
phdn S6ng Dd 7. Tr6ch nhiQm cta chring t6i li dua ra ;.i ki6n vd ciic bfuo c6o ndy cdn cf tr6n k€t qua ki€m todn
cua chirng t6i.
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cAn thi6t theo phuong ph6p chgn mAu, c6c bing chring x6c minh nhtng thdng tin trong b6o c6o tdi chfnh; d6nh
gi6 vi6c tudn thu c6c chuAn myc vir cnC A9 kC to6n hiQn hdnh, c6c nguy€n t6c vd phuonC ph6p k6 to6n dugc 6p
dung, c6c udc tinh vd x6t do6n quan trgng cta Ban T6ng Gi6m d6c cffng nhu ciich trinh bdy t6ng qu6t cdc bfto
c6o tdi chinh. Chfng t6i cho ring c6ng viQc ki6m to6n cta chring t6i dd dua ra nhirng co sd hgp ly d0 ldm can
cir 0063ho f ki6n cira chfng t6i.
Nhitng viin
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kiiin cfia ki\m totin viAn:
tri lqi ich kinh t6 c6 th6 thu h6i dugc trong tuong lai khi
quyt5t to6n mQt s5 c6ng trinh dugc Ban T6ng
Gi6m
udc tinh Idg,6 ty ctdng. N6u khodn ch6nh lQch ndy dugc ghi nhpn vdo krit qui kinh doanh trong ndm s€ ldm loi
nhudn cua Cdng ty gi6m di tuong
fng.
Th6ng 6 nFm 2009, Cdng ty dAu tu vd dua vdo sir dpng CAn trpc th6p cO Ainn MD 2200 phpc vg thi c6ng C6ng
trinh Thuy diQn Son La vd C6ng trinh Thty cliQn Lai Ch6u vdi nguydn gifL liL 48.563.3 68. I 82 d0ng. Tinh ct€n
ty dd thgc hiQn trich khAu hao kh6u hao lfiy kri liL21,!/35.238.222 ddngtuong duong 45%
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3111212011, C6ng
Chdu chua su dgng dt5n thi€t bi ndy n6n COng ty khdng thgc hiQn trfch kh6u hao tdi sin c6 dinh trong nim
2012. Theo Th6ng fi2A3I2}O}ITT-BTC quy dinh tdi s6n hiQn c6 phai dugc trich kh6u hao, tuy nhi6n chring t6i
kh6ng thii udc tfnh dugc mric dQ hao mdn thgc t6 cira tdi san niry it6 trfch khAu hao vd n6u thyc hi6n trich kh6u
thing vdi thdi gian su dpng udc tinh t6i
lim giam 19i nhufln cua C6ng ty tuong ring.
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1 Le Phung Hieu, Ha Noi, Viet Nam lTel.: +84-4-3824-1990/1 | Fax.:+84-4-3825-3973
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C6ng ty ctd thpc hiQn trich l4p dg phdng
giim gia cic khoan
dAu tu tdi chinh ddi hqn ld c6 phi6u cira c6c doanh
tri sd k6 to6n tr6n b6o c6o tdi chinh t4i ngdy
y5t tr6n Sd Giao dich ch(mg khoan Hd NQi
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t4i ngdy 2811212012 thi st5 dg phong gidm gi6 dau tu tdi chinh ddi han hqch todn vdo k6t qud kinh doanh trong
n1m2012 t6ng th6m lA 5.689.978.419 d6ng ldm gidm lgi nhufln cia C6ng ty tuong rlng.
nghiQp ni6m yt)t tr€n So giao dich chrlmg khodn Ha Ngi theo giii
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ch{m so vdi k6 ho4ch. Theo d6, khodn lgi th6 thuong m4i 1i6n quan d6n dg 6n ndy ph6t sinh tr€n B5o c6o tdi
chinh hgp nh6t ciia COng ty TNHH MTV Sdng Ed 705 khi hqp nhAt kholin dAu tu vdo Cdng ty CO phan Ddu tu
Xdy dgng Thiry cliQn 1i121,46 g d6ng dg kii5n thu hdi tir n[m 2012 chuadugc phdn b6 vdo k6t qud kinh doanh.
Ni5u C6ng ty TNHH MTV SOng Ee 705 thr,rc hiQn phAn b6 khoan lgi thti ndy trong thdi gian 10 ndm thi sE ldm
giam lgi nhuQn hgp nh6t nam 2012 ciaCdng ty liL2,15 ry ddng.
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iinh trung thgc vd hSp ly trdn c6c khia canh trgng y6u tinh hinh tdi chinh cta C6ng ty C6 phan S6ng Ed 7 t4i
ngdy 31 th6ng 12 nim 2012, cingnhu k6t qua kinh doanh vd cric luilng luu chuy6n tiAn t€ trong ndm tdi chinh
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Thuy€t
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c6c
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VND
VND
1.129.560.351.1
958.801.165.964
100 A. Tni sin ngin hqn
110 I. Ti6n vi
1ll l. TiAn
31112/2012
22.083.000.000
22.464.600.000
(381.600.000)
120 II. C6c khoin tliu tu tiri chinh ngin h4n
121 l. EAu tu ngin h4n
129 2. Ds phdng gi6m gi6 diu
tu ngin hen (*)
83.699.439.907
78.109.002.888
4t8.256.749.038
308.515.678.991
60.276.588.214
53.717.410.516
(74.127.342)
(4.2s2s28.683)
409.250.252.569
247 ,515.937 .116
III. C6c khof,n phii thu
131 l. Phai thu ctra kh6ch hdng
132 2. Trirtru6c cho ngudi b6n
135 5. C6c khoin phai thu kh6c
139 6. Ds phdng phii thu ngin h4n kh6 ddi (*)
130
140 IV. Hirng tdn kho
141 1. Hing t6n kho
150 V. Tii sin ngin h4n kh6c
151
1. Chi phi trd tru6c ngin h4n
t52
2. Thuis GTGT dugc khAu trir
3. Thu€ vir c6c khoin kh6c phdi thu Nhir nudc
5. Tii s6n ngin h4n kh6c
154
158
I
44.390.988.668
44.390.988.668
15.301.718.538
15.301.718.538
khoin tucrng ttuong tidn
1
7
8
200 B. Tni s:in dhi h4n
564.827.096.807
564.827.096.807
70.s05.703.336
6.436.009.677
80.002.516.598
7.964.864.929
20,115.982.871
181.811.322
16.826.645.667
43.771.899.466
55.196.297 .407
14.708.595
t.097.720.844.681
210 I. C6c khoin phii thu diti hgn
220 II. Tii
sen c6 dinh
221 l. Tdi sdn c6 einn htu hinh
1
t
222
223
227
228
22g
230
240
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lll.
I
{
I
269
(24r.089.5s5.528)
(304.407.310.828)
518.886.967.414
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859.427.340.111
670.332.678.421
l1
57.143.082.019
1.598.000.000
72.175.024.004
4.598.000.000
69.117.351.600
(1.540.327.s96)
n6t aqng sin tliu tu
3. Ddu tu dei han kh6c
4. Dy phong girim gi6 dAu tu
s6n ddi h4n khic
1. Chi phi trd trudc ddi h4n
3. TAi s6n ddi han kh6c
tii
chinh
dii
hen
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12
56.977.351.600
13
(1.432.269.s81)
128.659.410.966
260 V. Tni
261
268
884.812.335.007
214.479.656.586
406.394.000
(406.3e4.000)
250 IV. Cdc khoi,n ttiu tu tii chinh dii hqn
252 2. Ddu tu viro c6ng ty li€n k6t, li6n doanh
258
259
1.003.787.255.603
144,359.915.492
385.449.471 .020
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128.595.480.966
63.930.000
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21.460.000.000
104.536.902.044
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300 A. Nq phii tr6
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310 I. Ngngin hgn
L Vay vi ng ngin h4n
3l l
1.t20.534.517.246
t.283.842.932.051
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49.974.520.096
503.322.214.897
323 11. Qu! khen thu0ng vd phric lgi
466.483.356.852
275.966.690.721
145.846.803.598
32.035.270.s70
38.874.312.592
47.377.976.894
108.293.124.893
5.656.981.126
330 II. Nqdhihqn
331 L Phai tri ddi hen ngudi b6n
611.435.325.094
4.255.820.641
466.131.588.045
5.397.778.124
t9.538.8;20.243
24.383.820.243
312
3I
3
314
315
316
319
333
334
336
339
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3. Ngudi mua tri tidn trudc
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6. Chi phi phdi trd
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400 B. Ngu6n v6n
22
r29.106.453.016
21.894.672.330
59.945.821.654
70.007.635.843
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433.104.10 1.485
257.212.t3t
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11.601.175
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362.679.261.725
336.584.782.707
90.000.000.000
195.377.186.540
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362.679.261.725
90.000.000.000
195.377 .186.540
47.346.778.394
10.049.470.792
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42.170.157.851
10.748.367.085
101.296.289.505
t14.627.413.971
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410 I. Ngudn v6n cht s& hilu
411 l. V6n dAu tu cia chir sd htiu
412
416
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37t.910.325.134
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6. ch€nh lQch r! gi6 h6i do6i
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420 10. Lgi nhu{n sau thu6 chua phdn phiii
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(s.4e4.929.s4s)
29.878.479.794
430 II. Ngudn kinh phivi qui kh6c
439 C, Lqr ich cfia c6 e6ng thi6u
s6
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L,\p, ngay 28 thdng 03 ndm 201I
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80t.940.704.278 1.r58.385.895.241
25
542.866.973
71r.969.545
3. Doanh thu thuin vd U{n h}rng vir cung c6p dich vg
26
801.397.837.305
1.157.673.925.696
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674.889.527.012
952.349.740.347
126.508.310.293
205.324.185.349
28
1.919.036.424
t6.439.761.021
29
82.842.645.456
87.083.432.201
78.3s 1.897.256
87.9 t 6.021.598
128.5s9.578
650.037.476
87.490.094.808
tt5.394.357 .774
(42.033.9s3.12s)
18.636.118.919
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vi
cung c6p dich vtr
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30 10. Lqi nhu$n thuin tin ho4t tlQng kinh doanh
.62
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lqi nhu$n
tr6
30
3t.873.172.065
36.469.488.181
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17.709.273.617
27.244.994.650
14.163.898.448
9.224.493.531
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27.860.612.450
t.tt7.77s.788
(1.749.299.361)
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32
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19.
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2.185.679.396
crla c6 d6ng thi6u s5
20. Lqi nhu$n sau thu6 cria c6 d6ng cria cdng ty mg
21. Lai co
bin tr6n
c6 phi6u
(28.987.830.465)
27.424.232.415
(10.192.1 33.414)
9.377.470.364
(18.79s.6e7.0s1)
18;046.762.051
(2.088)
LQp, ngdy 28 thdng 03 ndm 201
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La
BAO CAO LUU CHUYEN TIEN TE HOP NHAT
Nim
2012
(Theo phwonC phdp tr4tc fi6p)
MA
so
0l
02
03
04
05
06
07
20
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minh
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I. Luu chuy6n ti6n tt hogt tlQng kinh doanh
l. Ti€n thu tu b6n hing, cung c6p dlch vU vi doanh thu kh6c
tri
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i
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L
2l
22
23
24
25
26
27
30
3l
32
rlQng
Nnm 2011
VND
VND
1.216.197.545.29
959.277.713.493
(708.s46. r 87.s80) (1.048.160.452.5s
(rs7 .299.308.892)
( r26.685.736.815)
(95.426.660.40e)
(7 8 .3st .897 .2s6)
cho ngudi cung c6p hangh6a vi dich vu
3. Ti€n chi trd cho ngudi lao dQng
4, TiAn chitri l6i vay
5. TiAn chi nQp thu6 thu nhflp doanh nghiQp
6. TiAn thu kh6c tir ho4t tlQng kinh doanh
7. TiAn chi kh6c cho ho4t
Lwu chuydn tiin thudn tir hogt itQng kinh doanh
2. TiAn chi
Nim 2012
(73s.06e.532)
t4.494.6s4.465
(23.435,886.4s8)
36.017.590.317
(t.703,294.s46)
74.527.867.078
(
140.701 .409.559)
(r s2.56s.713.s91
diu tu
L TiAn chi d€ mua sim, xdy dyng TSCD vir c6c tiri sin DH
2. Ti€n thu tir thanh l1i, nhugng b6n TSCD
3. TiAn chi cho vay, mua c6c c6ng c9 ng
vi
khSc
c6c TSDH kh6c
(239.85 8.836.862)
t7.368.187.442
(246.779.6t1.273)
26.271.212.858_
cia don vi kh6c
4. TiAn thu h6i cho vay, b6n l4i c6c c6ng cy ng cira dcm vi kh6c
5. TiAn chi dAu tu g6p v6n vho don vi kh6c
6. Ti6n thu hdi dAu tu g6p v5n viro don vi kh6c
38.134.000.000
1.919.036.424
(182.437.612.996
7. TiAn thu l6i cho vay, c5 tuc vd lgi nhuQn dugc chia
Lwu chuydn tiin thudn th hogt itQng itdu tu
III. Luu chuy6n ti6n tir hoSt {tQng tiri chinh
l. TiAn thu tt ph6t hinh cti phiriu, nhfn viin g6p cia
2. Tidn chi tri v6n g6p cho c6c chri sd hiiu,
chir s&
24.800.000.00;
s327.709.021
(190.380.689.394)
htu
mua lqi c6 phi6u cira doanh nghiQp tt6 ph6t hdnh
I
33
34
35
36
40
3. TiAn vay ngEn hqn, ddi h4n nhfln dugc
50
Luu chuy6n titn thuAntrong
tri
5. Ti6n chi tri
4. Ti€n chi
773.914.370.606 877.9s7.936.832
(6s6.473.8s8.0s7) (680.3
ng g6c vay
(109.760.000)
Lnu chuyiin tiin thudn tir hogt ilQng tdi chinh
117.330.752.549 197.597.862.587
k|
(29.089.27
60 Tidn vdr tuong ducrng ti6n diu kj
6l Anh husng cira thay dOi ti gi6 h6i do6i quy tl6i ngoai t€
70 Tidn vi tuong tluang tidn cu6i t
x6 to6n tru0ng
Nguy6n Tu6n Anh
t
L
4.24s)
ng thu€ tdi chinh
6. Cii ruc, lgi nhufn de tre cho chir ss hiiu
Ngu'di lflp bi6u
L
60.07
0.130) (l 45.348.s40.398)
44.390.988.668 189.139.s29.066
1s.301.718.538 44.390.988.668
Ldp, ngay 28 thdng 03 ndm 201 I
Gi6m d6c
6P:S
sOud ne
Nguy6n Hdng
Trulng
z
Cdng ty C6 phAn S6ng"lr4uong
Dlr 7
ttri ti6n it Ong, truyen
La, tinh Son
B6o
La
c6o
tiri chfnh hgp nh6t
Cho ndm tai chinh k6t thric ngdy
3 I /1
2/20 1 2
rAI cHiNH HqP NnAr
sAN THUYET MINH BAo cAo
Ndm 2012
I.
THONG TIN CHUNG
Hinh thrlc
sO
hiiu viin
C6ng ty C6 phan S6ng Ed 7, t€n giao dlch qu6c tt' Song Da 7 Joint Stocks Company, vi6t tat ld S6ng Dd 7
a"qc c-huyen aOi tu Ooanh nghiQp nhd nudc theo Quy6t dinh sti 2335IQD-BXD ngdy 19 th6ng 12 ndm
2005 cia BQ trucrng BQ Xdy Jqne, ue viQc chuy6n C6ng ty S6ng Ei 7 thuQc TOng COng ty S6ng Dd thdnh
C6ng ty c6 phAn.
c6ng ty ho4t dQng theo Gi6y chimg nh4n d6ng hj kinh doanh c6ng ty c6 phdn s6 S+OO1OSOSl, ddng hj
thay d6i lAn thf mudi mQt ngiry 2910512012 (ddng hj dn ctAu sd 224.03.000081 ngdy 29/12/2005) do Sd
K€ ho4ch vd D6u tu tinh Son La c6p.
c6ng ty ld 90.000.000.000 d6ng, tuong duong 9.000.000 c6 phan.
ViSn cti6u lQ cira
Try sd chinh cria Cdng ty d?t tai: ThitrAn it Ong,
huyQn
Mudng La, tinh Son La
Thdng tin vA c6c tlon vi trqc thuQc
Trg
sO
Hoqt iIQng kinh doanh chinh
chinh
lAp vd sdn xu6t c6ng nghieP
Chi nh6nh Hd NOi
TP HeN9i
Xay
Chi nh6nh S6ng Dd 701
Tinh Son La
Xdy lap
Chi nh6nh Sdng Dd 705
Tinh Son La
Xay hp vd sdn xu6t c6ng
Chi nh6nh S6ng Dd 707
Tinh Son La
XAy l6p vd sin xu6t c0ng nghiep
Thdng
tin
vi
sin xu6t c6ng nghigP
nghiQP
') l rn1
ilDlt
v6 c6c c6ng ty con
.
T6ng sd cdc c6ng ty con: 09 cilng ty
-
SO
56 lugng c6c c6ng ty con khdng dugc hqp nh6t:
O
.<
c6ng ty
Danh sdch ctic cdng ty con itrqc h.op nhdt
Trg
s&
ry
chinh
le
lgi ich
1. C6ng
Dit702
ty CP
2. Cdng ty CP
S6ng
Sdng
DA 7.04
3. C6ng ty
ITV
TNHH
Sdng De 705
4. C6ng fy
TNHH
XE Son Binh, H. Tam
Dudng tinh Lai Chdu
67,65yo
Xa it Ong, H.Mudng
La, tinh Son La
52,UAoh
Quydn
bi6u
tIQng
quy6t
kinh doanh
chinh
67,65Vo
Xdy l6p, SX
c6ng nghiQp
52,000
100,00%
100,00%
Xdy
lip, SX
Xdy l6p, SX
cdng nghiQp
MudngTd, LaiChdu
Xa Mudng
lloqt
c6ng nghiQp
Xa Nam Hang, huyqn
Ttng,
S6ng DA 7.06
Mudng Chd, Di$n Bi€n
5. Cdng fy TNHH Db
I
go -.^
Yen Uon
Khu cdng nghiQp An
100,00%
100,00%
98,50yo
98,50yo
S6n xu6t ctiQn
xay
,!
lap va
KD BES
Kh6nh, HaNOi
10
\*i
,fl\
t'Y,..
\tl7r'\i
lugng c6c c6ng ty con ilugc hqp nhSt: 09 c6ng ty
TGn cdng ty
.1,
/A:il
I
I
I
C6ng ty Cii phin S6ng Dir 7
-Mudng
Thi trAn it Ong, huygn
La, tinh Son
It-,.
II
-
8l,42Vo 84,78yo
SAnxu6tdi€n
7. C6ng ry TNHH Xa Luong ThiQn, 100,00% 100,00%
Sinxu6tctiEn
6. Cdng ty Cp Thriy XdDtmgKn6, huyQn
L4c Duong, tinh Ldm
7
D6ng
MTV Sdng
Dd.
(l)
I
7.09
S.
huyQn Phpc Hda, tinh
Cao Bdng
Thtry
dien Sap Viet (2)
9. C6ng ty C6 phAn
DAu tu Xdy dpg
Thny dipn (3)
I
B6o c6o tii chfnh hgp nhdt
Cho n[m tdi chfnh k6t thirc ngdy 3 I /12120 12
La
Cdng ty CP
Son
46,800A 90,00yo
Sin xudt iliQn
D6ng
97,O1yo 97,11yo
Sdn xu6t
HuyQn Y€n Chdu,
La
f
O ZS,phudng
Ti6n, TP Hda Binh,
tinh Hoa Binh
(1) Cdng ty m9 kiOm so6t gi6n tii5p thdng qua C6ng ty con C6ng ty TNHH MTV S6ng Ea 7.06
L
(2) C6ng ty m9 ki€m so6t gi6n ti€p thdng qua C6ng ty con C6ng ty CP S6ng Di!'1 '04.
(3) Cdng ty m9 ki€m so6t giiin titip th6ng qua C6ng ty con C6ng ty CP S6ng De 705
Th6ng tin vd c6c cdng ty li6n k6t
r
Tdngsdcdccdngty UAn*dt:OZcingty
-
56 luqng c6c cdng ty li6n ki5t trinh biy trong B5o c6o tdi chinh hqp nhAt theo phuong ph6p vtin chir sd
hiru: 0l cdngty
-
36 luqng c6c c6ng ty li€n k6t trinh bdy trong 86o c6o tdi chinh hqp nh6t khdng 6p dpng theo phuong
ph6p v6n chir sd hiru: 01 cdng ty
Danh sdch ctic C6ng ty li6n *ift drqc phdn dnh trong Bdo cdo tdi chinh hqp nhdt theo phtong
vdn chfi s0
STT
1
phtip
hiru:
TGn c6ng
ty
Dia
8
C6ng ty CP Sdng Dd
chi
Xd Nflm Pim, Mudng La,
tinh
Ty
rc
lgi
ich
Quvin
bi6u
quy6t
4g,38yo 4g,38yo
Dsnh sdch ctic Cbng ty fiAn kdt rfuqc phdn dnh trong Btio ctio tdi chinh hqp nhdt khAng theo phcang
phdp vdn chrt s0 h{tu:
STT
T€n cdng
ty
Ti
Dia chi
rc
C6ng ty CP Vat liQu
S6ng
XD
HuyQn Sa Pa, tinh
Lio
Cai
Quy6n
,.i
Dleu
' ich
quy6t
l},8lyo
36,670
loi
I
J I ! I ,L
-"*-*{jtdii I
r
Son La
.
.*se:
Di Hodng Li€n
Lf do: Dugc dAu fi
gi6n ti6p thdng qua c6ng ty con C6ng ty CP S6ng Dit702, Cdng ty chua c6 86o c6o
tdi chinh ndm 2012 cria C6ng ty CP Vat lieu XD Sdng Dd Hodng Li€n vi sii v6n ddu tu h 1.598.000.000
lg rat nhd so vdi t6ng tdi sdn cira Cdng ty.
dOng chitim
tl
t1
llilf *
iti
',ritiiri
rilia
iori
,Gil'---,rr
-\-j==
C6ngry C6 phdn S6ng"tvtuong
Dd 7
ttri ti6n it Ong,
t
t
iruyen
La, tinh Son
B6o c6o tii chinh hqp nh6t
Cho ndm tdi chinh k6t thric ngdy 3 I i 1 2/20 1 2
La
Ngirnh ngtrd t
- X6y dr,rng c6c cdng trinh c6ng nghiQp, c6ng cQng, nhd d vi x6y dpg kh6c;
- Xdy dpg cdng trinh thriy lgi, thiry diQn, giao th6ng;
- Trang tri nQi ngo4i th6t cdng trinh, t4o kitin trfic cinh quan c6ng trinh;
- Xdy dpg duong dAy vi tr4m bitin rip d6n 500KV;
- Xdy dyng cdc cdng trinh thdng tin, btru diQn, xdy dpg hAm ld, dudng hAm;
- Xdy dpg c6c cdng trinh c6p tho5t nudc vit lap d+t;
- Khai th6c m6, khoan phun, khoan phqt, gia c5 dia ch6t cdng trinh, xir lf ch6ng th6m, d6ng cgc m6ng'
khoan khai th6c nudc;
I
I
I
I
- Sdn xu6t, kinh doanh vft tu, vft liQu xdy d1mg, cAu kiQn bO tdng;
- Sdn xu6t, kinh doanh php tung, phu kien bdng kim lo4i phgc vr; x6y dr,mg;
- Sdn xuAt, kinh doanh c6c sdn phAm giAy;
- Sria chta co khi, 6 t6, xe m6y;
- Kinh doanh vfln t6i;
- Kinh doanh nhi, bat AOng sin vdi quyAn sd hiru ho4c cti thu€;
- Kinh doanh, t6 chrlc c6c dich vp vui choi gidi tri;
- DAu tu, xdy lfp c6c c6ng trinh thiry tlipn vtra vd nh6; SXKD itiQn thuong phAm;
- Xu6t, nh4p khAu hdng h6a, v{t tu, thiist bi, m6y m6c, phlr tung phgc vq thi c6ng c6c c6ng trinh xdy
dimg,
-
'(r'Js.
Nhan riy th6c dAu tu cia c6c td chrlc vd c6 nhAn.
D{c tli6m hogt ttQng cia doanh nghiQp trong nim t}ri chfnh c6 inh hu0ng tl6n BCTC hqp nh6t
Ngny 0l/10/2012, Hoi d6ng Qudn
tri c6ng ry
ct6 ban hdnh
Nghi quytit sl5 69NQ/CT-HDQT v€ viec
chuy6n eOi mO hinh ho4t ctQng cia C6ng ty TNHH MTV S6ng De 7.01 thanh md hinh td chirc ho4t dQng
cria Chi nh6nh tr.uc thuQc Cdng ty CO phan S6ng Di 7 vd Quy6t dinh si5 |9IQD-HDQT ngiy 0lll0l20l2
vA viQc thdnh l{p Chi nh6nh S6ng Dd 701, theo il6 todn bQ tdi san, ng phdi trd, nguitn vtin vd con ngudi tu
COng ty TNHH MTV Sdng Da 7.01
quan di5n viQc gidi th6 chua dugc hodn t6t, C6ng ty TNHH
MTV S6ng De 7.01 d trang th6i ngimg ho4t
d0ng.
hdnh Nghi quyiSt sii 68NQ/CT-HDQT v0 viQc
chuyAn aOi mO hinh hopt dQng cria COng ty TNHH MTV Sdng De 705 thanh md hinh td chirc ho4t dQng
cira Chi nh6nh trgc thuQc C$ng ty C6 phAn S6ng Dd 7 vd Quyi5t dinh s6 20IQD-HEQT ngdy 0111012012
v6 viQc rhdnh ldp Chi nh6nh S6ng Dd 705, theo d6 toan bQ tdi san, ng ph6i trir vir con nguli li0n quan d6n
Ngdy 01/10/2012, HOi d6ng Qudn
tri c6ng ry it6 ban
tu Cdng ty TNHH MTV Sdng Dd 705 dugc chuy€n sang Chi nh6nh Sdng Ea 705.
C6ng ty TNHH MTV S6ng Da 705 chi cdn 14i ho4t dQng dAu tu tdi chinh vdo C6ng ty CO phin DAu tu
hoqt dQng sdn xu6t
Xdy
dpg
Thriy dign rt6 thqc hien DW 6n Thriy dien Nam Si Luong 3, D\r 6n Thiry diQn Nam Si Luong 4.
t2
,,iii \ i
^_1"
'Aiv
i
I
\vA/*
I,/alt
'tvY
v
CdngtyCd phdn S6ng Ei 7
Thi tr6n it Ong, huypn Muong La, tinh Son
Brio c6o tii chinh hgp nh6t
Cho ndm tdi chinh k6t thric ngdy 3ll1212012
La
Khodn dAu tu vdo 51,38% v6n cria C6ng ty Cd phAn SOng Dd 8 mua l4i cira Tpp dodn S6ng Dd chua dem
lai hi€u qud, ho4t clQng kinh doanh cria C6ng ty CP S6ng Dd 8 vAn dang g?p kh6 khdn vd gi6 cd phi6u tr0n
thi trucmg chfng kho6n gidm sdu so vdi giri mua. Trong ndm2Ol2, Cdng ty thgc hi$n chuy6n nhugng2oh
v6n dAu tu t4i C6ng ty CP S6ng Ed 8, gidm ri l9 sd htu xuting cdn 49,38%o vd khdng cdn quyAn ki6m so6t
Aiii vOi ho4t
trl cia Cdng
W C6 phAn S6ng Dd 8 tr6n 5 thdnh vi6n. Khodn dAu tu ndy dugc chuy6n sang
theo d6i o khodn mgc ddu tu viro c6ng ty li€n k6t.
HQi d6ng qudn
thty cliQn v6n dang trong giai do4n xAy
2013 di5n ddu ndm 2014 sE bit dAu di
trong
cutii
nem
dpg co ban chua dem lpi loi nhufln. Theo dg tinh
viro vfln hdnh thucrng m4i.
C6c khodn dAu tu vdo C6ng ty con ho4t dQng trong linh vgc clAu tu
ViQc chQm thanh quy6t to6n kh6i luqng x6y
hdng v6n d mirc cao
di ldm giim
lip thgc
hiQn tir phia
cht dAu tu vd
lii
su6t cho vay cria ngdn
hiQu qud kinh doanh cira Cdng ty g6p.
MTV Sdng DiL707 v6n dang d tr4ng th6i drmg ho4t dQng chd gi6i th6 sau khi chuyi5n ddi
m6 hinh ho4t dQng thdnh m6 hinh td chric ho4t
C6ng ty TNHH
n[m
z.
201
1
cHE De vA
cuins sAcu rn roAx Ar nqxc rAr
2.1.Ky k6 todn, tton vi ti6n
K|
k6 torin
nim bit
ctAu
tQ
coNG
ry
sfr dr;ng trong k6 todn
tir ngdy 0l/01 vd k6t thric vdo ngdy 31/12 hdng nim.
Don vi tiAn tE st dqng trong ghi ch6p k6 to6n ld
2.2. Chu6n mrpc vir Ch6
.tO k6 to6n r{p dgng
Chd dO kd totin tip dqng
i
ty 6p dpng Ch6
f6
toan doanh nghiQp ban hdnh theo Quyr5t dinh s6 tslzooOrQD-BTC ngdy
2013/2006 cld dugc sria d6i, b6 sung theo quy ifinh tai Th6ng tu 24412009/TT-BTC ngdy 3lll2/2009 cta
BQ trudng B0 Tei chinh.
Cdng
dO
,\
.it
il
tl
Tuydn b6 vA viQc tuAn thfi Chudn mgc kA tudn vd ChA if| kA tudn
C6ng ty
<16
6p dung c6c ChuAn mgc kt5 toan Vi€t Nam vd c6c
dd ban hdnh. Cric b6o c6o tdi chinh dugc lflp vd trinh
vin bdn hudng din
/
ChuAn mgc do Nhd nu6c
biy theo dring mgi quy dlnh cta timg
..*l-l
chuAn mgc,
'.- ..ir'{
//'{,Y"
th6ng tu hudng d6n thlrc hiQn chuAn mgc vd Ch6 d9 k6 toan hiQn hdnh dang 6p dqng.
,a*,'nAn
v\'rl
i/,., /
Ilinh
1/.1/tn ,ir
ti"l
I
thtbc kii todn dp dqng
;l
Cdng ty 6p dUng hinh th&c ki5 to6n trdn m6y vi tinh
E l 0lii
'\1*
riH
l-l Vt
\rii *rrrun
r\o,\. xrtzu
'\,o-\
I
2.3. Co sd hqp ntr6t Uao c6o
tii
\r";;
__+=
chinh
86o c6o tdi chinh hqp nh6t cira Cdng ty duqc lfp tr€n co sd hgp nh6t b6o c6o tdi chinh ri€ng cria C6ng ty
vd b6o c6o tdi chinh cira ciic cdng ty do COng ty ki€m so6t (sau ildy gqi ld "c6c cdng ty con") dugc l$p cho
di5n ngdy 31 thang 12 hing ndm. ViQc kii5m so6t cl4t dugc khi C6ng ty c6 kh6 ndng ki,5m so6t c6c chfnh
s6ch tdi chinh vd ho4t ctQng cria c6c c6ng ty nhfln dAu tu nh6m thu dugc lqi fch tu hoat dQng cfia c6c c6ng
w ndy.
l3
CdngtyC6 phnn SdngDA 7
Thitr6n it
huv€n M
La, tinh Son La
B5o c6o tiri chinh hqp nhdt
Cho nim tdi chinh krit ttrric nedy 3 1/l2l2Tl2
86o c6o tdi chinh cria c6c c6ng ty con dugc lgp cho cirng ndm tdi chinh vdi b6o c6o tdi chinh cira C6ng ty,
6p dpng c5c chinh s6ch k6 to6n nh6t qurin vdi c6c chinh sSch ki5 to6n cta C6ng ty. Trong trudng hqp can
thi6t, 86o c6o tdi chinh cia c6c c6ng ty con ilugc diAu chinh d€ i16m b6o tinh nh6t qu6n trong c6c chinh
s6ch k6 toSn dugc rlp dpng t4i C6ng ty vd c5c c6ng ty con.
K€t qun ho4t ctQng kinh doanh cta cdc c6ng ty con dugc mua ho{c b6n di trong ndm dugc trinh biy trong
86o c5o tdi chinh hqp nh6t tir ngiy mua lpi ho{c cho d6n ngdy b6n khodn cIAu ru d c6ng ty tt6.
C6c sd du, thu nhflp vd chi phf chri y6u, kd cd c6c khodn l6i hay 16 chua thlrc hiQn ph6t sinh tir c6c giao
dich nOi bQ cluqc lo4i trir khi hqp nh6t 86o c6o tdi chinh.
Lgi ich cira c6 ddng thi€u s6 ttriS nien phAn lgi nhu6n ho{c 16 vd tdi sdn thuin kh6ng nim git bdi c6 d6ng
cria C0ng ty vd dugc trinh bdy d mgc ri€ng tr€n Bdng c6n AOI t6 to6n hqp nh6t vd 86o c6o k,5t qu6 kinh
doanh hqp nh6t.
15 tuong img v6i phAn sd hiiu cria cO dOng thii5u sd trong c6ng ty con dugc hgp nh6t c6 th6 l6n
hon sO v6n cira hg trong cdng ty con. Khodn 16 nrqt tr€n phAn vi5n cta c6c cir ddng thi€u si5 ndy dugc tinh
gidm vdo phAn lqi fch cria c6ng ty mg trir khi c6 d6ng thi€u si5 c6 nghia vq rdng buQc vd c6 khA ndng bir
C6c khoAn
d6p c6c khodn l5 d6. N6u sau d6 c6ng ty con c6 ldi, khoan l6i <16 s€ dugc phdn b6 vdo phAn
cdng ty mg cho tdi khi pnan t6 trudc d6y do cdng ty m9 g6nh chlu dugc Udi troan dAy dri.
lqi ich cira
DAu tu viro cdng ty li6n k6t
Cdng ty li€n ki5t ld mQt cdng ty mi COng ty c6 anh hudng drlng ke nhmg kh6ng phii ld cdng ty con hay
c6ng ty li€n doanh cira Cdng ty. Trong 86o c6o tdi chinh hqp nh6t c6c khodn dAu tu vdo c6ng ty li€n k6t
duqc k6 to6n theo phuong ph6p v6n chri sd hiru.
Khodn cldu tu duqc ghi nh$n ban dAu theo gi6 gdc, sau d6 dugc di€u chinh theo nhirng thay itdi ctia phAn
sd hiru cria nhd dAu tu trong tdi sdn thuAn cira b6n nhQn dAu tu. CO tuc, lgi nhudn dugc chia tu c6ng ty li€n
k€t duqc ghi gidm gie tri ghi s6 cria khoan elAu tu vdo cdng ty li€n ktit trOn b6o c5o tdi chfnh hqp nh6t. Gi6
tri ghi sd cria khoin dAu tu vdo cdng ty li6n kiit ctng phii ctugc cli€u chinh khi lqi ich cria nhi dAu tu thay
aOi ao c6 sg thay di5i trong v5n chri sd hiru cria c6ng ty li€n k6t nhrmg kh6ng clugc ph6n 6nh tr6n Biio c6o
k6t qud ho4t dQng kinh doanh cria cdng ty li6n k€t.
Lqi th6 thuong m4i ph6t sinh khi hgp nh6t c6c khoAn dAu tu vdo cdng ty li€n k6t tnong dugc trinh bdy
thdnh mQt chi ti€u ri€ng bipt tr€n b6o c6o tdi chinh hqp ntr6t. Lqi thti thuong m4i dugc phdn b6 vdo phdn
lgi nhu{n ho4c l5 trong cdng ty li€n ki5t, li€n doanh trong thdi gian khdng qu6 l0 ndm tr6n 86o c6o
kt5t
qud kinh doanh hqp nh6t.
PhAn lqi nhufln ho{c 16 trong c6ng ty li6n ktit, li€n doanh dugc ghi nh4n tuong ung vdi phan tqi ich trong lgi
nhu4n sau thuti thu nhQp doanh nghiQp cria cdng ty li€n ki5t, [en doanh sau khi phdn UO tqi the thuong m4i.
2.4. Lqt thii thuong m4i
-j\\\r
r
46.
i
.r'Y
,i
l]iU
Loi th6 thucrng mai tr€n Bilo c6o tdi chinh hqp nh6t ld phdn php trQi gi&a mfc gi6 mua so vdi ph6n lqi ich
cira Cdng ty trong t6ng gi6 tr! hqp lf cria tdi s6n, cdng ng vd cdng no tiAm tdng cria cdng ty con, c6ng ty
i'rca
li€n ki5t ho4c tlon vi g6p vtSn li€n doanh t4i ngdy thqc hiQn nghiQp vu ddu tu.
r'0A n
Lqi
:--t?.
this thuong mpi dugc coi ld mQt lo?i tdi sdn v6 hinh,
du-o.
c tinh kh6u hao theo phuong phrip ctuong thdng
tr6n thdi gian hiru dpng u6c tinh cria lgi th6 thuong m4i d6 vd khdng qu6 l0 ndm. PhAn gi6 hi cdn l4i cria lgi
th6 thuong mai sau khi tru
Khi b6n cdng ty con, cdng W li€n kiit ho{c don vi g6p vdn li€n doanh, gi6 trf cdn lai cira khodn lgi th6
thuong m4i chua kh6u hao ht5t dugc tinh vio khodn l6il15 do nghiQp vu nhuqng b6n c6ng ty tuong ung.
t4
I'rJ v
r
--/,
'.2
7
Cdng ty CO phAn S6ng Eir
Thi trdn it Ong, huyQn Mulng La, tinh Son
86o c6o tiri chinh hg'p nh6t
Cho nim tdi chinh ki5t thric ngdy 3ll12l2012
La
2.5. B6t lgi thuong mgi
B6o c5o kiSt qud ho4t dQng kinh doanh.
2.6. COng cg tiri chinh
Ghi nhqn ban ddu
Tdi sdn tdi chfnh
Tdi sdn tdi chinh cira C6ng ty bao g6m ti6n vd cdc khoan tuong iluong tiAn, c6c khodn phdi thu kh6ch
hdng vd phdi thu kh6c, ciic khodn cho vay, cic khodn dAu tu ng6n h4n vd ddi han. T4i thoi di,5m ghi nh4n
ban ddu, tdi sdn tdi chfnh dugc x6c cflnh theo gi6 mua/chi phf phrit hdnh cQng c6c chi ph( ph6t sinh kh6c
Nq phdi
diSn viQc
mua, ph6t hdnh tdi sdn tdi chinh d6.
tri tdi chinh
Nq phii trd tdi chfnh cria Cdng ty bao gdm c6c khodn vay, c6c khoin phii trd ngudi brin vd phdi trd kh6c,
chi phi phni tr6. T4i thdi
ph6t hdnh cQng c6c chi phi phAt sinh li€n quan trgc titip eliin viQc ph6t hanh ng phii trd tdi chinh d6.
Gid tri sau ghi nhQn ban ddu
HiQn tpi chua c6 cdc quy
2.7. Ti6n
vi cic khoin
i;lrn1o0
ii"
ir*,'s*
.?
g6t tqi thuong m4i ld phAn phg trQi lqi fch cta Cdng ty trong t6ng giri tri hqp lf cria tdi sdn, c6ng ng vdt
c6ng ng tiAm tang cl6nh gi6 dugc cira cdng ty con, cdng ty li€n tiit va don vi g6p v5n li6n doanh tpi ngdy
di6n ra nghiQp vu mua c6ng ty so vdi mrlc gi6 mua c0ng ty. Bdt lqi thucrng m?i dugc h4ch to6n ngay vdo
li6n quan trgc ti6p
;.s).'
gi6l4i c6ng cq tdi chinh sau ghi nh{n ban
dAu.
tucrng tluong tidn
TiAn vd c6c khodn tuong duong tiOn bao gdm ti€n m4t t4i qu!, tiAn gui ngdn hdng, c5c khodn dAu tu ngin
hqn c6 thdi gian tt6o h4n khdng qu6 bath6ng, c6 tinh thanh khodn cao, c6
khi ning
chuy6n AOi aE Aang
thdnh c6c luong tiAn x6c dinh vd kh6ng c6 nhi€u rui ro trong chuy€n e6i tnann ti6n.
2.8. Cic khoin phii thu
C6c khoin phdi thu dugc trinh bdy tr6n 86o c6o tdi chinh theo gi6 trl ghi s6 c6c khoan phdi thu kh6ch
hing vd phii thu khic sau khi trir di c6c kho6n dg phdng clugc lQp cho c6c khoan ng ph6i thu kh6 ddi.
Dg phdng nq ph6i thu kh6 ddi dugc trich lfp cho tirng khodn ng phii thu kh6 ddi cdn cri vio tu6i ng qu6
h4n cria ttng khodn ng hopc mrlc t6n th6t dU kiiln c6 thO xdy ra dtii vdi timg khoin ng phai thu.
2.9. Hirng tdn kho
Hdng t6n kho dugc tinh theo gi6, gdc. Trudng hgp gi6 trf thuAn c6 th€ thgc hiQn dugc th6p hon gi6 g6c thi
phii tinh theo gi6 tri thuAn c6 th6 thgc hiQn ttugc. Gi6 g6c hdng t6n kho bao g6m chi phf mua, chi phi ch6
bi6n vd c5c chi phf li€n quan t4rc tii5p kh5c ph6t sinh d€ c6 dugc hdng t6n kho d dia di6m vd tr4ng th6i
hiQn tai.
Gi6 tri hdng tdn kho dugc x6c dinh theo phucrng ph6p binh qudn gia quyCn.
Hdng tdn kho dugc h4ch torin theo phuong ph6p k€ khai thuong xuyOn.
l5
r.t'h\
'.t l.
\
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". \/\
Cdngty C6 phin S6ng Dlr 7
Thi ti6n it Ong, huygn tvtuong La, tinh Son
B6o c6o tdri chinh hgp nh6t
Cho nam tai chinh k6t thric ngdy
31/1212012
La
,
Phuong ph6p x6c ilinh gi6
tri chi phi sin
xu61 kinh doanh dd dang cria timg dg 6n, c6ng trinh: dugc
dfnh theo chi phi thr,rc t6 ph6t sinh d6n tho'i di€m
phAn cdng viQc cll
lfp
b6o c6o tdi chinh sau khi tru tti gi6 v6n udc tinh
vi
lQch giira gi6 g6c
cia
hdng
kh6u hao thi sin c6 Olntr
b!
Phucrng tiQn vfln tdi
Thiiit bi v[n phdng
3-10 nim
M6y m6c, thii5t
6-10 ndm
3-5 ndm
Tdi sdn c5 dintr t4m ngimg srl dgng theo k6 hoAch s€ khdng thgc hiQn trich kh6u hao.
2.11. C6c khoin tlAu tu
tii
chfnh khdc
iliu tu tdi chinh kh6c dugc ti5 toan theo phuong ph6p giri gtic. Lqi nhufln thuAn dugc chia tir
c5c khodn ctAu tu niy phSt sinh sau ngdy dAu tu dugc ghi nh{n vdo 86o c6o Ktit qud ho4t dQng kinh
C6c khodn
doanh. C6c khoin dugc chia kh6c (ngodi lqi nhuan thuAn) dugc coi ld ph6n thu hdi c6c khoin ddu tu
dugc ghi nh4n ld khodn gidm tru gi6 g6c dAu tu.
vi
C6c kho6n dAu tu tdi chinh ddi h4n kh6c t4i thdi di6m b6o c6o, n6u:
-
Ky phitiu, tin phi6u kho b4c, tiAn grli ngdn hdng c6 thdi h4n thu trOi tro4c tl6o h4n khdng qu6
th6ng kO tir ngdy mua khodn dAu tu tt6 clugc coi lir "tuong duong tidin";
-
C6 thdi han thu h$i v6n dudi
I
ndm ho?c trong 1 chu
k! kinh doanh
dugc phdn lo4i ld
tii
3
sdn
ng6n h4n;
C6 thdi han thu hOi v6n tr€n
I
ndm ho{c hon 1 chu
k} kinh
doanh dugc ph6n lo4i
li
tdi sin ddi
han.
Du phdng gi6m gi6 ddu tu duqc lfp vdo thdi
dAu tu rlugc h4ch to6n tr€n sO k6 to6n l6n hon ei6 td thi trudng ho4c gi6 tri hSp ly cta chirng t4i thdi di€m
lep dW phdng. OOi vOi c6c khoin dAu tu ddi h4n vdo t6 chric kinh ti5 kh6c, mirc trich l4p dg phdng duqc
x6c dinh dga vdo b6o c6o tdi chinh cria t6 chric kinh
ti5
kh6c.
2.12. Chi phi di vay
Chi phi di vay clugc ghi nhfln vdo chi phi sirn xu6t, kinh doanh trong kj' khi ph6t sinh, trir chi phi di vay
liQn quan truc titip d6n viQc dAu tu xdy dpg ho{c sdn xuAt tai sdn dd dang dugc tinh vdo gi6 tri ctra tdi sin
d6 (dugc vdn ho6) khi c6 rlt c6c diAu kiQn quy dinh trong ChuAn mgc K6 toan ViQt Nam sii 16 "Chi phf tli
vay",
t6
,\
t
:
Kh6u hao TSCE dugc thgc hiQn theo phuong phrlp kh6u hao dudng thing, thdi gian cq thti nhu sau:
-
{
',
Tdi sdn c5 einn hiru hinh, tdi sin cO Ainn vO hinh dugc ghi nhfln theo gi6 g6c. Trong qu6 trinh st dgng, tdi
sin c6 dinh hiru hinh, tdi sdn c5 dinh v6 hinh dugc ghi nh4n theo nguy€n gi6, hao mdn lu! k6 vd gi6 tri
cdn l4i.
-
t
hoin thdnh vd ktit chuy6n doanh thu d6n thdi tti6m lfp b6o c6o.
Dg phdng gidm gi5 hdng t6n kho dugc l4p vdo thdi di6m cutii ndm ld s5 ch€nh
tdn kho l6n hon gi6 trithuAn c6 th6 thuc hiQn dugc cta chirng.
2.10. Tni sfrn cii ilinh
x6c
cria
Cdngty Cd phAn S6ng Dir
thiti6n it Ong,
7
huyQni4ucrng La, tinh Son
86o c6o tdri chfnh hgp nh6t
Cho n5.m tdi chfnh k6tthric ngdy 31/1212012
La
Chi phi di vay li€n quan trirc ti6p di5n viQc diu tu x6y dpg hopc s6n xu6t tai sdn dd dang cAn c6 thdi gian
di ddi (tr€n 12 th6ng) dC c6 th€ dua vdo st dpng theo mpc dich
tri cria tdi san d6 (ctugc v6n ho6), bao giim c6c khodn lai ti€n vay, phdn b6 c6c khoin chitit kh6u ho4c php
trQi khi ph6t hdnh tr6i phi6u, ciic khodn chi phf phrl ph6t sinh li€n quan tdi qud trinh ldm tht tuc vay.
tri trufc
2.13. Chi phi
C6c chi phi trd trudc chi li€n quan d6n chi phi sdn xuSt kinh doanh cria mQt ndm tdi chinh ho{c mQt chu
k! kinh doanh dugc ghi nhAn ld chi phi trd tru6c ng6n h4n vd dugc tinh vdo chi phi sdn xu6t kinh doanh
trong nim
t
t
tii
chinh.
C6c chi phi cld ph6t sinh trong ndm tdi chinh nhmg li€n quan d6n k6t qud ho4t dQng s6n xu6t kinh doanh
crla nhi€u ni€n clQ kt5 to6n dugc hach todn vdo chi phi tri trudc ddi h4n dO ph6n UO aAn vdo k6t qud ho4t
dQng kinh doanh
trong c6c ni€n
t
I
toan sau.
tru6c ddi h4n vdo chi phi sdn xu6t kinh doanh tung k! h4ch to6n dugc cdn
cir vdo tinh ch6t, mric dQ timg lo4i chi phi d6 chgn phuong phrip vd ti€u thric phdn bd hSp lf. Chi phi tri
tru'dc dugc phAn b6 dAn vdo chi phf san xu6t kinh doanh theo phuong ph6p dudng thing.
ViQc tinh vd ph6n b6 chi phi
I
tfQ ki5
2.14. Chi phi
phii
tri
tri
Cric kho6n chi phi thgc ti5 chua ph6t sinh nhrmg dugc trich trudc vdo chi phi sdn xu6t, kinh doanh trong
ky dC dam b6o khi chi phf ph6t sinh thyc t6 kh6ng gdy dQt bi6n cho chi phi sdn xuAt kinh doanh tr€n co sd
ddm b6o nguy€n tdc phir hqp giira doanh thu vd chi phi. Khi c6c chi phi d6 phdt sinh, n6u c6 ch€nh lQch
vdi
sO
da trich, kt5 to6n tii5n hdnh ghi b6 sung ho4c ghi gidm chi phi tucrng img vdi phAn ch€nh lQch.
I
t
t
2.15. Cr[c khoin dq phdng
phii
tri
tri dugc ghi nhfln cria mQt khoan dg phdng ph6i trd ld gi6 tri dugc udc tinh hqp li nhat vA khoan tiCn
s€ phdi chi t16 thanh to6n nghTa nr nq hiQn tqi t4i ngdy k€t thric k}, k6 toan nam.
Chi nhtng khoin chi phi li€n quan d6n khoan dy phdng phdi tri cl6 l{p ban dAu mdi dugc bir dip bAng
Giri
khodn dg phdng phdi trd d6.
Khodn ch€nh lQch giira si5 dg phdng phei tra da l4p d k] ki5 to6n trudc chua st dgng tri5t ton hon s5 dF
phong phdi tri l{p d kj, b6o crio dugc hodn nhflp ghi gi6m chi phi sdn xu5t, kinh doanh trong k| tnr khonn
ch6nh lQch lon h
nhdp khSc trong kj,.
t
t
2.16. Y6n chfr s& hiiu
Vtin
dAu
tu cita chfr sd hfru dugc ghi nh4n theo
s5 vtin thgc g6p cria chri so hfru.
Th4ng du v6n c,i phdn clugc ghi nhfln theo s6 ch€nh lQch l
hdnh vd mQnh gi6 cd phitiu khi ph6t hdnh c6 phi6u lAn dAu, ph6t hdnh bd sung ho{c t6i ph6t hdnh cd phir5u
qu!. Chi phi trr,rc tii5p li€n quan d6n viQc ph6t hdnh b6 sung ci5 phii5u ho4c t6i ph6t hdnh c6 philiu qu!.
ctugc ghi gi6m Thflng du vi5n c6 phAn.
V6n kh6c cta chri so hftu clugc ghi theo gi6 tri con lgi giira gi6 trl hqp
t'7
lf
cria cric tdi sin md doanh nghiQp
C6ngty Cd phin Sdng Di 7
thi ti6n it Ong, huyen tr,,tuone La, tinh Son La
Brlo cfo tdi chinh hqp nh6t
Cho nam tdi chinh k6t thfc ngdy
3
l/1212012
dugc cdc td chirc, cd nhdn kh6c t{ng, bit5u sau khi trir (-) c6c khodn thu6 ph6i nQp (n6u c6) li6n quan
c6c tdi s6n dugc t[ng, bii5u niy; vd khodn bO sung tir ktit qud ho4t dQng kinh doanh.
dt5n
qu! dugc ghi nhsn theo gi6
C6 phi6u qu!
tri thgc t6 vd trinh bdy tr€n Bdng Cdn A6i t6 toSn ld mQt khoin ghi gi6m v5n chri sd hilu. Cdng ty khdng
ghi nh4n c6c khodn Hi 06) khi mua, b6n, ph6t hdnh ho4c hriy cO phi6u qu!.
ld c6 phi6u do C6ng ty phdt hdnh vd sau d6 mua l4i. Cd phit5u
t
I
t
Lgi nhufln sau thut5 chua phAn ptrOi ta si5 lgi nhuan tir c6c ho4t ctQng cria doanh nghiQp sau khi trri (-) c6c
khoin di€u chinh do 5p dgng trdi tO ttray dOi chinh s6ch k6 to6n vd tti6u chinh hOi t5 sai s6t trgng y6u cta
c6c ndm tru6c. Lgi nhufln sau thu6 chua phdn phdi c6 th€ ctugc chia cho c6c nhd dAu tu dga tr6n ty le g6p
v6n sau khi dugc Dai hQi cl6ng cO d6ng th6ng qua vd sau khi cl6 trich lpp c6c quy dU phdng theo Di€u le
C6ng ty vi c6c quy dlnh cria ph6p lu4t ViQt Nam.
Theo didu
lQ
t6 chrlc vd hogt dQng C6ng ty c6 phAn S6ng Dd 7, lgi nhu{n sau thu6 cira C6ng ty thuQc sd
hiru cira cO d6ng dugc ph6n phi5i nhu sau:
I
-
Trich Quy
d1r
trft
b,5 sung v6n didu lQ khdng vugt qu6
5% lqi nhu4n
sau thu6 vd duo. c trich cho d+5n khi
bing 10% vi5n ctiAu lp;
I
-
Lqi nhu?n cdn lai do HOi ct6ng quan
CO trtc
ph{i trd cho c6c
fi
dA
nehi trinh Dqi hQi
cO dOng
sau khi c6 thdng brio chia cO t'ic cta HQi
2.17. Cic nghiQp vU bing ngo4i
tri
phii trd trong Bang Cdn d6i
k6 to6n cria C6ng ty
COng ty.
tQ
T4i Cdng ty con Cdng ty CP Thiry diQn Cao nguy€n -S6ng Dd 7 dang trong giai do4n dAu tu xdy dpg
co bdn, ch€nh lQch ty gilphdtsinh trong k! vd ch€nh lQch do ct6nh gi6 lai s6 du c6c khoin mUc ti€n tQ
(ti6n m4t, ti€n giri, ti6n dang chuy6n, ng phii thu, nqphii trd) c6 gtic ngo4i tQ cuiii lc! li6n quan diin ho4t
-x Tu xay dpg dugc phdn 6nh lfiy kti tr€n Bdng c6n AOi t6 to6n. Khi ktit tirfc qu6 trinh dAu tu xdy
ogng oau
dgmg,
toin
bQ chOnh lech
tl gi6 thqc ti5 ph6t sinh trong giai do4n dAu tu xdy dr,mg vd ch€nh lgch ti gi6 do
cta c6c khodn mgc tidn tQ c6 g6c ngo4i tQ vdo ngdy Uat AAu ho4t dQng kinh doanh dugc phdn
UO aAn vdo chi phi tai chinh ho4c doanh thu hogt ctQng tdi chinh cira c6c kj' ho4t clQng kinh doanh tii5p
theo vdi thdi gian ld 5 ndm.
ct6nh gi6 l4i
2.18. Ghi nh$n doanh thu
Doanh thu bdn hdng
Doanh thu b6n hdng dugc ghi nh4n khi ddng thdi thda mdn c6c di6u kiQn sau:
- PhAn lon
rti
ro vd lgi ich gdn li€n vdi quy€n sd hiru sin phAm hoec hdng h6a cld
duo.
c chuytin giao cho
ngudi mua;
- Cdng ty kh6ng cdn nim
git
quyAn qudn
lf
hing h6a nhu ngudi sd hiru hdng h6a ho4c quyAn ki€m so6t
hdng h6a;
- Doanh thu dugc x6c dinh tuong d6i chic chin;
- Cdng ty dd thu dugc ho{c
sE
thu dugc lgi ich kinh t6 tir giao dich b6n hang;
- X6c dinh dugc chi phi li€n quan di5n giao dich b6n hdng
Doanh thu cung ctip dich va
18
s
,Y
rtltt
.tJ
i11
I(
-^r-"
ZN
?
C6ng ty C6 phin Sdng Dir 7
Thi trAn it Ong, huyQn Mudng La, tinh Son
Bl5o c6o tii chfnh hgp nhSt
Cho ndm tdi chinh ki5t thirc ngdy 31/12i2012
La
Doanh thu cung cAp dich vg tlugc ghi nh4n khi k0t qu6 cria giao dich d6 dugc x6c dinh mQt c6ch tl6ng tin
c4y. Trudng hgp viQc cung cAp dich vU li€n quan di5n nhi€u lc! thi doanh thu dugc ghi nhfln trong ki'theo
krit qud phAn cdng viQc cld hoan thdnh vdo ngdy l{p Bdng Cdn d5i kii torin cila k} d6. K€t quir cira giao
dlch cung c6p dfch vg dugc x6c dinh khi th6a mdn c6c
- Doanh thu dugc x6c dinh tuong diSichic ch6n;
- C6 kha ndng thu dugc lqi ich kinh tti tir giao dlch cung c6p dich vu d6;
- X6c dinh duqc phAn c6ng viQc dd hodn thdnh vdo ngdy lap Bdng cdn O6i t6 toan;
- X6c ctinh dugc chi phf ph6t sinh cho giao dich vd chi phi dd hoan thdnh giao dich cung c6p dich vg d6
PhAn c6ng viQc cung c6p dich vp dd hodn thdnh dugc x6c clinh theo phuong ph6p d6nh gi5 c6ng viQc hoan
thdnh.
Doanh thu hoqt dqng tdi chinh
Doanh thu phdt sinh t& tiAn l6i, ti€n bdn quyAn, cd tirc, lgi nhuAn dugc chia vd c6c khoin doanh thu hoat
dQng tdi chinh kh6c dugc ghi nh{n khi th6a mdn d6ng thoi hai (2) didu kiQn sau:
- C6 kha ning thu dugc lgi ich kinh t6 tir giao dich d6;
- Doanh thu dugc x5c
C6 tric, lgi nhufln dugc chia ctugc ghi nhan khi C6ng ty clugc quy6n nh{n c6 trtc ho{c dugc quyAn nh4n
lgi nhu{n tt viQc g6p v6n.
2.f 9. Ghi nh{n chi phi t}ri chinh
C6c khodn chi phi dugc ghi nhfln vdo chi phi tdi chinh g6m:
- Chi phi ho{c c6c khodn l5 llen quan di5n c6c ho?t ttQng dAu tu tdi chinh;
- Chi phi cho vay vd tli vay vtin;
- C6c khodn
16
do thay AOi t1t gia nOi aoai
cia c6c nghiQp vg ph6t sinh li€n quan d6n ngoqi t6;
- Dg phong gi6m gi6 ctAu tu chimg kho6n.
C5c
khoin tr€n dugc ghi nh4n theo t6ng s6 ph6t sinh trong kj,, kh6ng bi tru v6i doanh thu ho4t tlQng tdi
chinh.
2.20. Cic khoin thu6
/,
.^
Ihue hten hanh
Tdi san thui5 vd c6c khodn thu6 phdi nQp cho ndm hiQn hdnh
vi
c6c ndm tru6c dugc x6c tllnh
bing sii tiAn
dW ki6n phdi nQp cho (ho4c ilugc thu trOi ttr; co quan thut5, dlra tr€n c6c mric thu6 su6t ve c6c 1u4t thutl c6
hi6u lgc di5n ngiy ti5t ttrtrc
k!
k€ to6n ndm.
Theo cli6m 5, di6u 35 Nghi dinh s6 2412007/NE-CP ngdy 1410212007 cira Chfnh phri quy dinh chi tiSt thi
hdnh Lu{t thu6 thu nhfp doanh nghiQp Cdng ty mg dugc uu tlSi thur5 su6t l0% trong vdng 15 ndm vir
clugc miSn thui5 thu nhQp doanh nghiQp 4 nim, gidm 50% sii ttrui5 ph6i nQp cho 9 ndm fii5p theo. C6ng ty
di thqc
hiQn uu
ildi
thui5 thu nh4p doanh nghiQp tu ndm 2006.
t9
C6ng ty C6 phin S6ng Di 7
TT it Ong, huy6n Mudng La. tinh Son
B{o cio tiri chinh hqp nh6t
La
3 .TITN VA CAC KHOAN TI.TONG
Cho ndm tdi chinh k6t thric ngdy 31/1212012
DTJONG TITN
3t/12/2012
0l/01/2012
VND
6.079.966.867 10.733.475.418
9.221.751.671 33.657.513.250
-.1
I ren mat
Ti6n giri ngdn hdng
1s.301.718.538 44.390.988.668
4
.
\
CAC KHOAN DAU TT.l TAI CHiNH NGAN HAN
31112/2012
56luqng
(*)
Sdng Dd 5.05 (*)
Cho C6ng ty C6 phin Xdy
3Ut2/2012
01t0U2012
VND
56luqng
8.000
400.000.000
lip vi VLXD Hodng Li6n vay
(38 r.600.000)
Dp phdng gidm gi6 dAu tu chring khodn ngin h4n
22.083.000.000
(*) Ly do thay d6i
sO
luqng c6 phi6u: chuyiin nhugng cd phAn trong ndm theo gi6 tri ghi sd
5 . CAC KIIOAN PHAI THU KHAC
3l/12/2012
\TND
Phii thu ngudi lao tlQng tiAn BHXH, BHYT, BHTN
PhAi thu ngudi lao dQng v6 c6c khoin kh6c
Phiithu BDH DU 6n Nhi m6y Thi"ry tliQn Scln La
Phiithu BDH Du 6n Nhd m6y Thriy tli€n Lai Chdu
0U0v2012
VND
804.636.816
l9l.7 53.456
2.022523.497
8.076.605.689
7.177.824.592
22.139.801 .000
Phti thu C6ng ty CP khai th6c vflt liQu xdy dgng S6ng Di (mugn viSn)
Phii thu ti6n ung viin SXKD C6ng ty CP S6ng Dd 801
2.000.000.000
4.157.5s5.2;4
PhAithu ti€n fng v6n SXKD cira C6ng ty CP S6ng Dd 8
Phii thu TrAn Thl tuy6t ti6n chuy6n nhugng c6 phin
C6ng ty CP Kho6ng sin Tdy Giang Cao Bing
16.053.590.9s5
5.810.000.000
7.810.000.00;
Nguy6n M4nh Thing tiAn chuy€n nhugng c6 phAn C6ng
ff CP DAu tu D6 thi vd Khu c6ng nghiQp S6ng Ed 7
5.160.000.000
I1.160.000.000
402.670.38r
Phii thu vC lai cho vay
Phii thu cO tric tlugc chia
Phii thu tiAn ring hQ c6c huyQn nghdo Khu vgc Tdy BEc
718.515.000
368.s50.000
4.000.000.008
2.552.931.008
Phdi thu chi phi quytit to6n c6ng trinh
5.893.432.237
11.348.905.171
Phdi thu kh6c
13.977.075.390
78.109.002.888 53.717.410.516
6.HANGTONKHO
3U1212012
VND
24.102.339.647
1.706.067 .706
Nguy6n liQu, vat lieu
Cdng cg, dgng cq
Chi phi SXKD dd dang
Thdnh phAm
354.064.053.700
81.088.898.187
2.782.132.281
Hdng giri tli b6n
463.7
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+
'd
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21.575.000.000
489.600.000
2.157.500
C6ng ty C6 phdn PV Inconess
C6ng ty C6 phAn
,:r
0l/0112012
0U0U20t2
VND
70.992.059.334
2.162.602.992
450.381.907.638
34.t31.722.132
7.158.804.711
43.491.521 564.827.096.807
/1
/t
I
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C6ng ty C6 phin Sdng Dir 7
TT it One, huyOn Mudng La, tinh Son La
Cho ndm tii
86o cio thi chinh hqP nhdt
chinh ki5t thfc neiLv 3U1212012
7 .THUf VA CAC KHOAN KHAC PHAI THU NHA NI.'6C
ou01l20t2
VND
31/12120t2
VND
Thue GTGT
t69.491.322
nrpN
12.320.000
rhuii
t2320.000
2.388.595
Thu6 thu nhQp c6 nhAn
14.708.595
181.811.322
s .TAI
sAN NcAN HAN KHAc
0U0u2012
3t/t212012
\
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ri
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sin thi€u chd xir
T4m frng
CAm c6, kf qu!,
ki
91.259.601
305.259.610
43.638.296.865 54.799.037.797
92.000.000
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cugc ngan h4n
43.771.899.466
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truv€n
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s5.196.297.401
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t3.tl5.4tt.37t 360.702.780.182 140.520.073.768 3.948.702.093 518.886.967.414
nam
630.686.740 9.827.035.859 30.652.363 60.900.000 10'549274962
T6ng trong n6m
630.686.740 9.527.035.859 30.652.363 60.900.000 10'549'274'962
- Uro ra*
2.176.039.749 99.239.237.671 41.723.228.729 848.265.207 143'986'771'356
Gidm trong nim
56'187'360'717
-TL, nhuqngbdn g42.517.749 42.117.g52.249 12.739.117.747 387.772'972
87'799'410'639
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57.121.285.422
28.s84.t10.s82 460'492'235
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72.850.303.991 2.255.449.693 304.407.310.828
22.427.218.482 14.121.153.410 644.415'883 38'084'037'198
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22.422.218.482 14.12t.153.410 644.415.883 38.084.037.i,98
-riirnkiiiuhao 1+*1
67.982.839.347 31.s26.485.945 717.686.973 101.401.792498
Giim trong Ic!
29.184.321.632 I0.I4l-353.089 381'943'352 40'482'972'134
-TL, nhuqngbdn
-Gidmdokh6nghqp 3gg.426.172 38.7s8.5t7.7t5 2t.385.t32.856 335.743.621 60.9:,8.820'364
6.149.344.184
8g1.24g.423
891.249.423
1.174.780.233
775.354.061
nhdt trong ndm (*)
s5 cu6i
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223.152.212.960
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67.669.769j77 1.693.25-?.+9,0
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7.566.067.t87 137.5s0.567.222
241.089.ssss29214.479'656.s86
144.359.9ts.492
(*) Do t4i thdi di6n 3 V
cria Cdng ty Co phAn
v6n chri so htu tr6n B6o c6o tAi chinh hqp nh6t namzitin€n gi6 tri tai ran c6 ai*r
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2200
phlc
vU
thi c6ng C6ng trinh Thtiy
diQn
tdi sdn c6 ainn niry trong nim
Son La vd C6ng trinh Thriy diQn Lai Chdu. Cdng ty khdng thUc hien kh6u hao
lai cria tii sdn li
20t2 do chua ph6t sinh c6ng vidc tai C6ng hinh Thty diQn Lai Chdu. Gi6 tri cdn
tei sdn dusc dua vdo
)A.zzt.tzg.g60'd6ng (tuong duong 55% nguy€n gi6) sC dugc dim bAo thu hdi dt khi
ld
5%'
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86o c6o tiri chinh hgp nhdt
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Cho ndm tdi chinh k6t ttrtic neitv 31/1212012
La, tinh Son La
lo .cHr PHi xAY Du\G CoBAN DoDANG
3Ut2l2012
01/0112012
VND
I
VND
I
858.613.09s.648 648.84s.5s1.377
Xdy d$ng co bdn dd dang
Trong d6:
I
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Khu Ed thi D6ng Quang
Thny diQn Yantansien
Thiry tliQn NQm He
Thiry diQn Ti€n Thdnh (Cao Bing)
Dq 5n TTTMDV vi nhi d cao c6P An Khinh
Mo X6m Rd -Cu Y€n, Su5i C6c - Hoi Binh
Du 6n Thiry tli€n SOp ViQt
Ds 6n Thiry diQn Ndm Thi
Dg 6n Thiry di€n Nim Si Lusng 3
Dg 6n Thuy
Vdn phdng lim viQc toi nhd h5n hqp CT4 cta C6ng ty t4i Hi D6ng
I
r0.042.459.231
7.120.990.471
386.597.161.308
310.912.856.961
52.222.671.360
10.042.459.23r
7.120.990.471
339.416.138.458
1ss.344.884.562
2t.372.653.564
10.288.090.134
6.248.124.782
53.070,494.542
7.778.724.277
763.041.82r
5.s41.660.011
48.383.211.s88
7.777.273.662
763.041.821
1.850.040.592
1.439.705.457
52.222.67r.360
10.1 17.187.516
388.237.106
20.357.492.035
633.876.739
C6c c6ng trinh kh6c
Mua sdm tdi sdn
Chi phi thu€ ddi h4n tri tiAn
c6ng ty S6ng Dd (HF{4)
808.744.463
I
17.580.987.572
lAn TAng 7 -Tda nhd T6ng
2.203.90s.45s
572.599.008
1.1 29.63 5.009
Xucrng sdn xu6t g4ch xdy kh6ng nung bing b€ t6ng c6t liQu
tii sin kh6c
80s.744.4;3
S*a chira l6n TSCE
5.500.000
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859.427.340.111
11
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0.332.678.421
.DAU TI.IVAO CONG TY LITN TET, IITN DOANH
31ry2t20t2
56
CTCP Xdy lip vi VLXD Hodng Li6n
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159.800 459'800
3Ut2l20l2
VND
L598.000.000
4.598.000.000
1.s98.000.000
4.598.000.000
li
c6ng ty li€n k6t.
Th6ng tin b6 sung vd cic c6ng ty li6n k6t
T!
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8
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VND
1.382-700
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CTCP Xny l6p vn VLXD Hodng
0t/0112012
vd hoat dOng
Tinh Lio Cai
Tinh
lqi ich tai
3t/1212012
La
Scrn
lQ
Q.bi6u quy5t
tai
3l/12/2012
Ho4t ilQng kinh
doanh chinh
10,81%
36,67Yo
Xdy lep
49,380/o
49,38yo
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Thdng tin tiri chinh cria c6ng ty li6n k6t
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v6n
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chir sd
C6ng ty C6 phAn S6ng Dd 8
(8.984.1 53.71
1)
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sau thu6
(34.307 .232.345)
lqi ich
trong tdi sin
thudn
PhAn lgi ich
trong kiit qu6
kinh doanh
(16.940 .911 .332)
gi6
qu6 kinh doanh n6m 2012 citaC6ng ty CP S6ng De 8 bi 16 vugt qu6 v6n ili6u lQ (v6n cht so hfiu 6m),
qui
doanh
kinh
k6t
vdo
tri lqi th6 thucng m4i kh6ng c6 khi ning thu hdi trong tuong lai dugc h4ch to6n toin bQ
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trong n6m 2012. Gi;tri kh;an diu tu vd-o COng ty Ce SOng Dd 8 ghi nh{n theo phuong ph6p vi5n chir bing
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12 . DAU
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86o cio tii chinh hqp nhit
tii chinh t6t tnric nsdv 31/12/2012
rr,r DAr HAN KHAC
3l/12/2012
0U0r/2012
56 luqng CP
Cdng ty CP Thriy iliQn Sri Pdn
C6ng ty CP Kho6ng sin
vi
Sd
luong CP
3l/12/2012
VND
0U0t/2012
\TND
3.000.000
3.000.000
30.000.000.000
30.000.000.000
770.000
770.000
7.700.000.000
7.700.000.000
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30.000
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4S0.00;
480.000
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110.000
110.000
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300.000.000
300.000.000
300.000.000
4.800.000.000
1.100.000.000
4.800.000.000
1.100.000.000
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C6 phi€u CTCP Cq khi LM S6ng Di (*)
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l 1.400.000.000
1.140.000
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100.000
1.000.000.000
1.000.000.000
178.325
44.000
178.32s
3.687.26s.2;8
440.000.000
3.687.265.268
274.832
274.832
4.992.534.225
4.992.534.225
rQ
26.100
26.100
458.773.487
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179.770
179.770
1.798.778.620
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274.832
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01/01t2012
VND
(580.996.798)
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3llt2/20t2
(8s1.272.783) (1.021.362.603)
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to6n
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t7.509.824 289.871.273.69r
4.992.534.22s
(851.212.783)
7.000.000 121.933.992.952
3.687.26s.268
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56.977.351.600 69.117.351.600
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3U12/2012
0v0112012
VND
VND
5.785.662.055
8.373.678.808
199.193.103
309.350.3 15
t01.374.387
3.900.000.000
802.545.792
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83.696.207.573
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23,453.912.s28
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2.107.003.694
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7.902.840.880
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r.322.881.664
2.145.t88.421
126.399.082
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63.930.000
175.200.000
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175.200.000
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3ut2t20l2
21.460.000.000
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17.vAY VA NqNGAN HAN
3!12/20t2
0U0U2012
VND
4s2.208.111.853 481.461.212.397
Vay ngin han (*)
Vay dii hqn d6n h4n trir (xem chi titit vay ddi han)
14.275.244.999 21.861.002.500
466.483.356.8s2 sA3322.214.897
(*) Th6ng tin
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vay
NHTMCP Ddu tu vd
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1,25 %olIh6ng
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143.722.002.676 Dim bao
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1,08o/olth6ng
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2.449.532.266 Cho vay khdng
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0810712011
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1,I8o/o/thhng
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4.927.000.000 Cho vay kh6ng
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//
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1.856.980.449
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