Báo cáo tài chính hợp nhất quý 4 năm 2012 - Công ty Cổ phần Kỹ Nghệ Lạnh
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Cong ty C6 Ph~n
Ky
Ngh~ L\inh
62 Trtm Huy Li?u, Qufln Phu Nhufln, TP.HCM
,
,
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,
BAO CAO TAl CHINH
Hap
NHAT
•
.-
Quy IV nam 2012
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.-
Ngay 31/12/2012
CONG TY
c6
pHAN
KY NGHE
Miiu 56: B01-DN
LANH
(Ban hanh thea Of) sl1510fJ-BTC
ngay 20/0312006 aJa BTC)
62 TrcinHuy Li~u, Qu~n Pht1 Nhu~n: TP:HCM
SANG CAN 901 KE rOAN
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A. Till san ng~n h •.m (100 = 110+120+130+140+150)
I. Tilln va eae khoan tu'O'ng du'O'ng tilln
1. Tiem
2. Cac khoan tU'ang dU'ang tilln
II. Cae khoan dau tU'tal ehinh ng~n hiiln
1. E)au tU' ngar, h;;m
2. DV phang giam gia d~ tU' ng~n h;;m (*)
III. Cae khoan phai thu ng~n hiiln
1. Phai thu cua khach hang
2. Tra trU'Oc cho ngU'o; ban
3. Phai thu nQi bQ ng~n h.iln
4. Phai thu theo ti~ndQ k~ ho9ch hqp d6ng xaydvng
5. Cac khoan phai thu khac
6. Dv phang cac khoan phai thu ng~n h9n kh6dei (0)
M- , Thu~t
a so
mlnh
1. Hang t6n kho
2. Dv ph6ng giam gia hirlg t6n kho (*)
V. Tal sim ng~n hiiln khae
1. Chi phitra trU'oc ng~n h9n
2. Th~ GTGT drqc khau trLY
576,760,295,778
584,823,018,078
110
129,861,171,187
168,653,679,860
3
129,861,171,187
168,653,679,860
4
32,146,227,750
2,584,605,006
111
112
120
130
2. Tai san e6 d!nh thuetal ehinh
3. Tai san e6 d!nh v6hinh
- Nguyemgia
- Gia trj hao men lay k~ (*)
4. Chi phi xaydl;l1lg eO' ban deYdang
III. Bat dc?ng san dau tU'
IV. Cae khoan dau tU'tal ehinh did hiiln
170,224,069,866
156,743,594,002
9,427,280,759
159,952,110,607
22,018,796,619
134
135
5,197,131,534
3,070,766,403
6
139
7
141
(24,240,239,632)
(16,943,968,894 )
264,788,315,543
233,168,188,931
267,760,047,825
236,827,481,723
(2,971,732,282)
(3,659,292,792)
150
4,963,179,766
10,192,474,415
151
366,964,270
325,964,314
152
623,882,254
1,279,842,576
149
47,548,430
310,686,956
158
3,924,784,812
8,275,980,569
200
117 ,762,064,869
133,655,340,084
77,495,116,846
86,423,921,154
72,553,734,105
81,178,066,397
222
132,528,086,220
132,309,241,419
223
(59,974,352,115)
(51,131,175,022)
4,920,769,444
5,245,854,757
5,700,106,186
5,700,106,186
8
210
220
221
graY
224
227
9(b)
228
(779,336,742)
229
230
-
250
251
3. E)au tU' dai h9n khac
4. Dv phang giam gia d~ tU' tai chinhdai h9n (*)
258
(454,251,429)
20,613,297
g(c)
240
1. E)au tU'vao ding ty con
2. E)au tU'vao cong ty lien k~t lien doanh
3,488,577 ,758
252
-
10
259
260
V. Till san dal hiiln khae
145,001,401,532
133
4. Tai san ng~n h9n khac
B. Tal san dal hiiln (200 = 210+220+240+250+260)
- Nguyemgia
- Gia tra hao men lay k~ (*)
5
132
154
II. Tai san c6 d!nh
1. Tai san e6 d!nh hlhl hinh
(7,078,879,796)
(3,369,851,222)
129
131
9,663,484,802
35,516,078,972
121
3. Th~ va cac khoan phai thu Nm nU'oc
I. Cae khoan phal thu dal hiiln
56 dau nam
56 eu61 ky
100
140
IV. Hang t6n kho
[NT: rimg Vi~t Nam
6,315,905,242
(2,827,327,484)
40,266,948,023
43,742,841,172
261
11
39,739,888,735
41,349,839,394
1. Chi phi tra trU'oc dai h9n
2. Tai san thu~ thunh~
262
12
517,059,288
2,383,001,778
10,000,000
10,000,000
hoan l<,li
3. Tai san dai h;;m khac
T6ng ec?ng tai san (270 = 100+200)
BCTC hQ'Pnh~t - Ouy 4 nam 2012
268
270
Bang
694,522,360,647
can cJ6i k~ loan
718,478,358,162
Page 1/3
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y::::::---
M- < Thu~t
a so minh
Ngu6n v6n
A. NC?'phai tra (300
= 310+330)
r-
I. NC?'ngc1nh.~m
300
395,776,094,603
398,830,676,056
310
359,385,675,221
356,541,651,786
95,111,863,641
42,727,442,693
1. Vay va nO' nga, h;;1n
311
2. Phai tra eho ngLfOi ban
312
13
72,309,810,039
76,231,508,839
94,440,641,933
101,705,478,684
5,189,600,059
4,823,124,558
7,797,115,459
7,668,288,632
15
70,836,545,324
101,338,806,343
313
3. NgLfOi mua tra ti€ln trLfoe
s6 (tau nam
s6 cu6i ky
14
4. Thue & cae khoan phai nQp Nha nLfOc
314
5. Phai tra eong nhfm vi€m
315
6. Chi phi phai tra
316
7. Phai tra nQibQ
317
8. Phai tra thea tiendQ ke hO;;lehhO'p dong xaydl,fng
318
9. Cae khoan phai tra, phai nQp khae
319
16
5,983,525,167
10,973,702,673
10. Dl,f phbng phai tra ng~n h;;ln
320
17
5,440,732,343
10,104,690,026
11. Quy khenthLfang & phue IO'i
323
2,275,841,256
968,609,338
330
36,390,419,382
42,289,024,270
23,829,635,077
32,494,956,921
II. NC?'dal h;,m
1. Phai tra dai h~ ngLfOi ban
331
2. Phai tra dai h~ nQi bQ
332
3. Phai tra dai h~ khae
333
4. Vay va nO' da h;;ln
334
5. Thue thunh~
hoan l;;li phai tra
335
6. Dl,f phong tit! dip mM vi~e am
336
7. Dl,f phong phai tra dai h;;ln
337
8. Doanh thu ehLfa tlve hi~n
338
9. Qu9 phat trien khoa hQe -a eong ngh~p
339
B. v6n chu sa hQu (400
= 410+430)
2. Th~g
hQu
dLf von ell ph~
3. Von khae eua ehu
3,387,666,224
298,746,266,044
319,647,682,106
298,746,266,044
319,647,682,106
411
81,320,460,000
81,320,460,000
412
188,731,182,260
188,731,182,260
(36,771,902,288)
(19,716,403,356)
410
So'
So'
6,406,401,125
12,560,784,305
400
I. v6n chu sa hQu
1. Von d~u tLf eua ehu
-
18
413
hCru
4. cll phieu ngan quY(*)
414
5. Ch€mh I~eh danh gia 1C)i tai san
415
6. Chenh I~eh tY gia hti doai
416
7. Quy d~u tLf phat trien
417
26,439,820,040
20,258,092,694
8. Quy dl,f pheng tai ehinh
418
8,132,046,000
6,567,339,319
30,894,660,032
42,487,011,189
694,522,360,647
718,478,358,162
9. Quy khae thu9c von ehu
So'
hQu
419
10. LO'inhu~ sau thue ehLfa phanphoi
420
11. Nguon von d~u tr XDCB
421
12. Quy ho trO' s~p xep doanh nghi~p
422
430
II. Ngu6n kinh phiva cae quy khac
1. NguOn kinh phi
432
2. NguOn kinh phi da hinh thanh TSC£)
433
TOng cc?ng ngu6n v6n (440
= 300+400)
BCTC hClPnh~t - Quy 4 nam 2012
440
Bang
can
a6i k~
Page 2/3
loan
~
cAc CHi TIEU NGOAI SANG CAN eOI KE ToAN
Thu~t minh
s6 cu6i ky
s6
dau
nam
Ngo~1 t~ cac lo~i
70,540.38
185,534.62
267.76
267.76
15.04
21.64
+ Yen NMt (JPY)
45,000.00
2,752,200.00
+ DollarUc (AUD)
0.67
4.41
+ Dollar
My
(USD)
+ EURO (EUR)
+ Bang Anh (GBP)
+ Dollar Sin-ga-po (SGD)
NglJ'6oiI~p bi~u
~l,L
TP.HCM, ngay
thang
TOng Giam d6c
K€! toan tU'cYng
nam 2013
\}&/
~
MAl TH! KIM DUNG
BCTC hQ'p nhtlt - Quy 4 nam 2012
Bang
can
adi k~
toan
Page 3/3
CONG TY
c6 pHAN KY NGH~ L~NH
Miiu so: B02-DN
62 Tran Huy Liiju, Qu~n PM Nhu~n. TP.HCM
BAo cAo
56
151Qf)-BTC
ngay 20/0312006
cua BTC)
(Ban Mnh
theo Qf)
KET QUA HO~T DQNG SAN XUAT KINH DOANH
Ky baa caa: Quy 4 miim 2012
f)VT: IJ6ng ViI# Nam
Chi tieu
M- 6 Thuy~t
as
minh
Ky nay
(Quy 4/2012)
Ky tl"U'6'c
(Quy 4/2011)
213,358,938,491
258,743,693,634
LOy k~
ky nay
LOy k~
ky tl"U'6'c
654,226,507,774
597,817,755,077
1. Doanh thu ban hang va cung
cap dich vlJ
01
2. Cae khmln giam tru doanh thu
02
3. Doanh thu thuAn v€l ban hang va
cung cap dich vlJ (10 = 01 - 02)
10
19(a)
213,350,265,764
258,743,693,634
654,217,835,047
597,739,031,961
4. Gia v6n himg ban
11
20
177,094,245,597
219,696,102,288
560,250,240,856
506,944,269,740
5. L9'i nhu~n 99P vii ban hang va
cung cap dich vlJ (20=10-11)
20
36,256,020,167
39,047,591,346
93,967,594,191
90,794,762,221
6. Doanh thu hO;;ltdong tai ehinh
21
19(b)
5,473,309,562
6,505,170,292
23,048,125,956
27,172,366,422
7. Chi phi tai ehinh
22
21
3,075,629,625
2,777,546,818
12,294,170,841
15,540,035,456
- Trang do: Chi phi /iii vay
23
2,722,091,275
1,882,377,687
11,090,544,405
7,280,590,816
8. Chi phi ban hang
24
172,994,792
195,790,808
948,521,015
614,171,425
9. Chi phi quan Iy doanh nghi$p
25
24,909,430,764
17,024,874,929
61,592,873,275
41,343,731,914
10. L9'i nhu~n thuAn til hO'ilt d9n9
kinh doanh [30=20+(21-22)-(24+25)]
30
13,571,274,548
25,554,549,083
42,180,155,016
60,469,189,848
11. Thu nh~p khac
31
3,645,843,664
51,979,023
3.729,939,985
485,431,044
12. Chi phi khae
32
451,055,056
3,768,595
674,206,271
90,152,522
13. LQ'i nhu~n khae (40 = 31 - 32)
40
3,194,788,608
48,210,428
3,055,733,714
395,278,522
14. T6ng 19'i nhu~n k~ toan truo6'c
thu~ (50 = 30 + 40)
50
16,766,063,156
25,602,759,511
45,235,888,730
60,864,468,370
15. Chi phi thue thu nMp doanh
nghi$p hi$n hanh
51
1,164,806,986
1,588,562,281
4,366,252,112
4,090,998,679
16. Chi phi thue thu nh~p doanh
nghi$p hoan l;;Ii
52
839,385,809
1,490,079,496
1,865,942,490
4,008,626,502
17. L9'i nhu~n sau thu~ thu nh~p
doanh nghi~p (60 = 50 - 51 - 52)
60
14,761,870,361
22,524,117,734
39,003,694,128
52,764,843,189
18. Liii cO' ban tren c6 phi~u
70
Nguoo-i I~p billu
22
23
78,723,116
8,672,727
8,672,727
5,416
24
K~ toan truoo-ng
7,200
thang
nam 2013
Giam d6c
~
MAl TH! KIM DUNG
BCTC hr,p nhat - Ouy 4 nam 2012
NGUY~N TH! THANH HU'ONG
Bao cao kef qua kinh doanh
Page 1/1
CONG TV
cO
MAu 56: B03-DN
s"
pHAN KY NGHE LANH
(Ban htmh theo QD
151QD-BTC
ngay 20/0312006 c lia BTC)
62 Tran Huy Liiju, Quiin PhU Nhuiin: TP:HCM
BAa cAo
LU'U CHUvEN Tn~N TI;
(Theo phU'O'ng phap gian ti€lp)
Ky bao cao: Tv 01/01/2012 den 31/12/2012
Dan vi tinh: dong Vi(lt Nam
Ma50
Chi tieu
Thuy6t
minh
Ky nay
I. LU'u chuy6n ti~n t(r hO<.Jtd9n9 kinh doanh
60,864,468,370
01
45,235,888,730
- Khau hao tai san cO dinh
02
9,514,996,294
9,506,270,585
- Cac khoan dl,J'phong
03
2,217 ,528,428
(5,573.230,980)
_ Lai, 10 chenh I~ch ty gia hOi doai chU'a thl,J'chi~n
04
- Uii, 10 tll' ho~t dOng dau tU'
05
- Chi phi liii vay
06
11,090,544,405
08
52,405,296,360
- Tang, giam cac khoan phai thu
09
21,626,427,364
(61,611.734,430)
Gl
- Tang, giam himg IOn kho
10
(30,932,566,102)
(81,134.802.275)
~~
11
(46,419,823.803)
103,213,357,122
• Tang, giam chi phi Ira IrU'ac
12
1,568,950,703
• Ti~n liii vay dii Ira
13
(11,090,544,405)
- Thull thu nh{ip doanh nghi~p dii nop
14
(3,899,426,830)
(2,790,370,075)
_ Ti~n thu khac tll' ho~t dong kinh doanh
15
14,426,357,356
11,941,517,308
_ Ti~n chi khac cho ho~t dong kinh doanh
16
(19,914,831,011 )
20
(22,230,160,368)
1. Lr;Yinhu~n trU'6'c thu~
•...
Ky tnr&c
2. EJit?uchinh cho cae khoim:
3. Lr;Yinhuiin tIP hOjlt d(mg kinh doanh trU'6'c thay ddi vdn IU'Ud{jng
Tang, giam cac khoan phai tra (Kh6ng bao gOm liii vay phai Ira, thull
(2.168,496)
(15,651,493,001 )
TNDN phai nop)
LII'u chuy~n tit?n thuan tIP hOjlt d{jng kinh doanh
II.
1
.
2
.
3.
LU'u chuyltn ti6n t(r hO<.Jtd9n9 dflu tU'
Ti~n chi d~ mua sam. xiiy dl,J'ngtai san cO dinh va cac tai san dai h1;m
kMc
Ti~n thu IIY Ihanh Iy, nhU'c;rngban tai san cO dinh va cac lai san dai
h;;10khac
Ti~n chi cho vay, mua cac c6ng CI,Inc;rclla dan vi khac
69,430,451
(19,015,531.703)
7,280,590,816
53,131,997,539
(337,606,786)
(7,240,861,761 )
(22,101,560,810)
(6,930,064,168)
21
(985,479,928)
(4,463,546,295)
22
6,394,116
17,136,363
23
(67,000,000,000)
4. Ti~n Ihu hOi cho vay, ban I~i cac c6ng CI,Inc;rclla dan vi khac
24
36,000,000,000
5. Ti~n chi dau tU', gop vOn vao dan vi khac
25
6. Ti~n Ihu hOi dau tU', gop vOn vao dan vi khac
26
4,881,608.787
6,550,701,281
7. Ti~n thu liii cho vay. cO tLYCva Ic;rinhu{in ClU'c;rc
chia
27
22.508,093,001
25,964,627,268
30
(4,589,384,024)
27,942,708,617
LII'u chuy~n tit?n thuan tIP hOjlt d{jng dau til'
(126,210,000)
III. LU'u chuy6n ti6n t(r hO<.Jtd9n9 tal chinh
1. Ti~n thu hY phat hilOh cO phillu. nMn gop vOn clla chll So' hfru
31
2 Ti~n chi Ira gop vOn cho cac chll So' hfru, mua I~i cO phillu clla doanh
. nghi~p dii pMt hanh .
32
1.119,800,000
(17.055,498,932)
3. Ti~n vay ngan h~n, dai h~n nh{in dU'c;rc
33
266,892,802,988
137,717,134,050
4. Ti~n chi tra nc;rgOc vay
34
(222.587,371,118)
(132,686,907,823)
5. Ti~n chi tra nc;rthue tai chinh
35
6. CO tLYC,Ic;rinhu{in Clii tra cho chll So' hfru
36
(39,227,527,500)
(29,261,820,100)
40
(11,977,600,562)
(23.111.793,873)
LII'u chuy~n tit?n thuan tIP hOjlt d{jng tai chinh
LU'u chuylm tiiln thufln trong ky (50
= 20
+ 30 + 40)
50
(38,797,144,954)
60
168,653,679,860
Ti~n va tU'O'ng dU'O'ng tiiln dflu ky
Anh hU'ang clla Ihay dOi ty gia hOi doai quy dOi ngo~i t~
61
Ti6n va tU'O'ng dU'O'ng ti~n cuOi ky
70
NgU'cYiI~p billu
129.861.171,187
5,368,228
168,653,679,860
Kll toan IrU'cYng
~
~
MAl TH! KIM DUNG
BCTC ht;1pnhat.
4,636,281
3
(2,099,149,424)
170,747,461,056
Quy 4 nam 2012
NGUY~N TH! THANH HVCYNG
Bao cao luu chuy 6n tilm t(l
Page 1/1
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)8
5,
..
J
V.
=::::
CONG TY
cO pHAN KY NGHI; L~NH
M~u 56: SOga-ON
(Ban hanh thea OfJ so 1510fJ-BTC
62 Trim Huy Li~u, Qu~n Phil Nhu~n, TP.HCM
ngay 20/0312006 cua BTC)
THUY~T MINH
BAa cAo
TAl CHiNH HQ'P NHAT
auy 4 NAM
1
2012
£>~C£>IEMHO~ T £>QNGCOA CONG TY
Cong ty cb ph~n Ky Nghfil U,:mh ("Cong ty") (ten ti~ng Anh la Seaprodex Refigeration Industry Corporation)
dU'Q'cthanh I~p t<;linU'oc CHXHCN Vifilt Nam theo gi~y ch(rng nh~n dang ky kinh doanh s6 063592 do So K~
hO<;lchva £)~u tU' TP. H6 Chi Minh c~p ngay 18 thimg 9 nam 1999, va theo cac Gi~y ch(rng nh~n dang ky
-
kinh doanh di~u chinh sau:
1
Gi~y ch(rng nhan dang ky kinh doanh
~
Thay dbi I~n th(r nh~t
Ngay 29 thang 03 nam 2005
Thay dbi I~n th(r hai
Ngay 08 thang 07 nam 2005
~
Thay dbi I~n th(r ba
Ngay 24 thang 10 nam 2006
~f
Thay dbi I~n th(r tU'
Ngay 19 thang 03 nam 2007
-
Thay dbi I~n th(r nam
Ngay 09 thimg 12 nam 2008
Thay dbi I~n th(r sau
Ngay 25 thang 08 nam 2010
Thay dbi I~n th(r bay
Ngay 04 thang 11 nam 2010
Thay dbi I~n th(r tam
Ngay 13 thang 06 nam 2012
Thay dbi I~n th(r chin
Ngay 16 thang 08 nam 2012
~I
P
T
HO<;ltdQng chinh clla Cong ty la tU' v~n, khao sat thi~t k~, cung c~p v~t tU', thi~t bj va thi cong lap d~t cac cong
trinh l<;Inhcong nghifilp, di~u hoa khong khi, hfil th6ng difiln, phong ch6ng chay, thang may, dp thoat nU'oc, cO'
khi thuQc cac nganh cong nghifilp va dan dl,mg.
Tn,l
sa chinh:
Cong ty
cb
Ph~n Ky Nghfil L<;Inh(SEAREFICO)
t<;lis6 62 Tr~n Huy Lifilu, phU'ong 12, qu~n Phu
Nhu~n, Thanh ph6 H6 Chi Minh.
Chi nhanh t<;li£)a Nang: Cong ty CO' £)ifiln L<;Inh£)a Nang (SEAREE) £)U'ong s6 10, Khu Cong nghifilp Hoa
Khanh, Qu~n Lien Chi~u, TP. £)a Nang, Vifilt Nam.
sa
Cong ty con: Cong ty TNHH Mot Thanh Vien Ky Nghfil L<;InhA Chau (ARICO) co tn,l
t<;liLa 25 - 27 £)U'ong
Trung Tam, Khu Cong nghifilp Tan T<;Io, PhU'ong Tan T<;IoA, Qu~n Binh Tan, TP. H6 Chi Minh, Vifilt Nam.
Sa
Cong ty da dang ky voi
K~ hO<;lchva £)~u tU' TP. H6 Chi Minh va nh~n dU'Q'CGi~y ch(rng nh~n dang ky
kinh doanh s6 41 0400221 0 ngay 22 thang 10 nam 2007 d~ thanh I~p mQt cong ty moi 100% v6n clla Cong ty
voi ten gQi la Cong ty TNHH MQt thanh vien Ky Nghfil L<;InhA Chau ("Cong ty con"). Cong ty con co tn,l
chinh t<;liLa 25 - 27 dU'ong Trung Tam, Khu Cong nghifilp Tan T<;Io, phU'ong Tan T<;IoA, qu~n Binh Tan.
Trong nam 2008, Cong ty moi nay dU'Q'c dang ky nhU' mot dl,f an d~u tU' voi Ban Quan Iy Cac Khu Ch~ xu~t
va Cong nghifilp TP. H6 Chi Minh (HEPZA) va nh~n dU'Q'CGi~y ch(rng nh~n d~u tU' s6 41221000103 ngay 2
thang 4 nam 2008. T<;Iingay 1 thang 1 nam 2010, dl,f an da dU'Q'c chuy~n giao cho cong ty moi nay dU'oi hinh
sa
th(rc gop v6n.
HO<;ltdong chinh clla cong ty con la san xu~t, gia cong, ch~ t<;lOthi~t bi, may mac, phl,l kifiln nganh cO' difiln
l<;Inh,djch Vl,l tU' v~n, lap rap, cung dp v~t tU' thi~t bj, thi cong, lap d~t va bao tri, slra chCra cac hfil th6ng, thi~t
bi cO'-nhifilt-difiln l<;Inh,thi~t bi nghanh tl,f dQng hoa va di~u khi~n, hfil th6ng thang may va thang lan, xay dl,fng
cong trinh dan dl,lng, cong nghifilp, trang tri nQi - ngo<;li th~t
vA CHE £>QKE ToAN Ap Dl,JNG
2
CHuAN Ml)'C
2.1
Coo 50> cua vi~c so~n I~p cae bao cao tili chinh
Cac chinh sach k~ toan dU'Q'c ap dl,lng khi sO<;lnI~p cac bao cao tai chinh hQ'p nh~t cho ky k~t thuc ngay 31
thilng 12 nam 2012 la nh~t quan voi nhCrng chinh sach k~ toan ap dl,lng trong nien dQ trU'oc.
BCTC hQ'p nhaf - Ouy 4 nlim 2012
Page 1/15
Thuyef minh BCTC
~
Cac bao cao tai chinh hO'p nhc\t khong nham vao vi~c trinh bay tinh hinh tai chinh, k~t qua kinh doanh va lU'u
chuy€m ti~n t~ theo cac nguyen t
khac ngoai nU'ac CHXHCN Vi~t Nam. Cac nguyen t
a
,......
Bao cao tai chinh clla Cong ty va cong ty con dU'O'chO'p nhc\t thanh bao cao tai chinh hO'p nhc\t clla T~p doan
(gQi chung la "T;ilp doan"). T'ili ngay 31 thang 12 nam 2012, s6 cong ty con dU'O'c hO'p nhat la 1 cong ty
sa
Bao cao nay dU'O'c I;ilp tren cO'
hO'p nhc\t bao cao tai chinh cho ky k~t thlic ngay 31 thang 12 nam 2012 clla
Cong ty mE;!va Cong ty con theo quy dinh clla chu~m ml,l'C s6 25 - Bao cao tai chinh hO'p nhc\t va k~ toan
khoan d~u tU' vao Cong ty con.
2.2
Hr,>'pnh&t bao cao
'"
1<
~
Cong ty con
Cong ty con la nhCrng doanh nghi~p ma T;ilp doan co quy~n chi ph6i cac chinh sach tai chinh va hO'ilt dQng
clla doanh nghi~p, thU'ang di kem la vi~c n
T;ilp doan co quy~n ki€!m soat doanh nghi~p hay khong. Cong ty con dU'9'c hO'p nhc\t toan bQ k€! tLYngay
quyem ki€!m soat da chuy€!n giao cho T;ilp doan. Vi~c hO'p nhc\t chc\m dlJ't k€! tLYllic quy~n ki€!m soat khong
i
j
:I
FI
-
con.
,,\
Khi hO'p nhc\t bao cao tai chinh, bao cao tai chinh clla cong ty mE;!va cac cong ty con se dU'O'c hO'p nhc\t theo
tLYng khoan ml,JCbang cach cQng cac khoan tU'O'ng dU'O'ng clla tai san, nO' phai tra, v6n chll
hCru, doanh
;;::
sa
thu, thu nh;ilp khac va chi phi.
sa
Gia trj s6 khoan d~u tU' clla cong ty mE;!trong tLYng cong ty con va ph~n v6n clla cong ty mE;!trong v6n chll
hCru clla cong ty con phai dU'O'c IO'ili trLY(quy dinh t'ili Chufm ml,l'C K~ toan "H9'P nhc\t kinh doanh", chufm ml,l'C
nay cung quy djnh phU'O'ng phap k~ toan khoan IO'ith~ thU'O'ng m'ili phat sinh).
NgU'ai d'ili di~n theo phap lu;ilt clla Cong ty con llY quy~n cho Giam d6c Cong ty con chiu trach nhi~m I~p bao
cao tai chinh rieng clla cong ty con dap lJ'ng cac yeu du nhc\t quan vai chinh sach clla cong ty mE;!.
Giao dich, cong n9' va cac khoan lai, cac khoan 10 chU'a thl,l'c hi~n phat sinh giCra cac cong ty trong cung T;ilp
doan dU'O'c IO'ili trLYkhi hO'p nhM Chinh sach k~ toan clla cong ty con thay d6i ho~c di~u chinh (n{w c~n thi~t)
d€! dam bao Sl,l' nhc\t quan vai chinh sach k~ toan dang dU'O'c T;ilp doan ap dl,Jng.
2.3
NiEln dQ k~ toan
Nien dQ k~ toan clla Cong ty bat d~u tLYngay 1 thang 1 d~n ngay 31 thang 12.
2.4
Ban vi tilln t~ sUo dl,lng trong
k~ toan
£)O'n vi Slf dl,Jng trong k~ toan la ti~n d6ng Vi~t Nam va dU'O'Ctrinh bay tren bao cao tai chinh theo d6ng Vi~t
Nam.
Cac nghi~p VI,Jphat sinh bang ngo'ili t~ dU'O'c quy d6i theo ty gia ap dl,Jng vao ngay phat sinh nghi~p VI,J.
Chenh I~ch ty gia phat sinh nghi~p VI,J.Chenh I~ch ty gia phat sinh tLYcac nghi~p VI,Jnay dU'O'c ghi nh~n la thu
nh;ilp ho~c chi phi trong bao cao k~t qua hO'ilt dQng kinh doanh.
Tai san va nO' phai tra bang ti~n g6c ngo'ili t~ t'ili ngay clla bang can d6i k~ toan dU'O'c danh gia l'ili theo ty gia
ap dl,Jng vao ngay clla bang can d6i k~ toan. Chenh I~ch ty gia phat sinh tLYvi~c danh gia l'ili nay dU'O'cghi
nh;iln la thu nh;ilp ho~c chi phi trong bao cao k~t qua hO'ilt dQng kinh doanh.
TY gia ghi nh~n t'ili thai di~m I;ilp bao cao: T'ili ngay 31 thang 12 nam 2012
Bcrc
hQ'pnhat - Ouy 4 nam 2012
USD
20,809.38
VND/USD
EUR
27,385.18
VND/EUR
GBP
33,433.28
VND/GBP
JPY
240.29
VND/JPY
SGD
16,908.62
VND/SGD
AUD
21,487.35
VND/AUD
Page 2/15
rhuy~t minh BCrC
~
2.5
H~ th6ng
va hinh thLvc 56 kfl toan ap d •••ng
Cong ty Str dl,mg hinh thli'c chli'ng tlr ghi 56 d€! ghi s6 cac nghi~p Vl,Jkinh til phat sinh.
2.6
Ti~n va cac khofm tU'O'ng dU'O'ng ti~n
Ti~n va cac khofm tU'ong dU'ong ti~n bao g6m ti~n m;;it t<;!iquy, ti~n gtri ngfm hang, ti~n dang chuy€!n, ti~n gtri
khong ky h<;!nva cac khoan dflu tU' ng~n h<;!nkhac co thO'i h<;!ndao h<;!nban dflu khong qua ba thang.
2.7
Ghi nh~n doanh thu va gia v6n cong trinh
Doanh thu dU'c;>'cghi nMn khi Cong ty co kha nang nhciln dU'c;>'ccac Ic;>'iich kinh til co th€! xac djnh dU'c;>'cmQt
cach ch~c ch~n. Doanh thu dU'c;>'cxac dinh theo gia tri hc;>'pIy clla cac khoan da thu ho;;ic se thu dU'c;>'csau khi
trlr di cac khofm chiilt kh€lu thU'ong m<;!i,giam gia hang ban va hang ban bj tra I<;!i.Cac di~u ki~n ghi nhciln Cl,J
th€! sau day cOng phai dU'c;>'cdap tmg khi ghi nhciln doanh thu:
Hc;>'p C16ng f;jp C1~l
Khi kilt qua thlfC hi~n hc;>'pd6ng lap d;;it co th€! dU'c;>'C
U'oc tinh mQt cach dang tin c~y, thi doanh thu va chi phi
lien quan diln hc;>'pd6ng dU'c;>'cghi nh~n tU'ong li'ng voi phfln cong vi~c da hoan thanh dU'c;>'ckhach hang xac
nhciln va da xu€lt hoa dan vao ngay kilt thuc ky kil toano Cac khoan tang giam khoi 1U'c;>'ng
lap d;;it, cac khoan
thu b6i thU'Crng va cac khoan thu khac chi dU'c;>'ch<;!chtoan vao doanh thu khi da thong nh€lt voi khach hang
va dU'c;>'ckhach hang xac nh~n.
Khi kilt qua thlfC hi~n hc;>'pd6ng lap d;;it khong th€! dU'c;>'cU'oc tinh mQt cach dang tin c~y, thi doanh thu chi
dU'c;>'cghi nh~n tU'ong dU'ong voi chi phi clla hc;>'pd6ng da phat sinh ma vi~c hoan tra la tU'ong doi chac chan.
Gia von cong trinh dU'c;>'cghi nhciln dlfa theo ty I~ khoi 1U'c;>'ng
cong vi~c hOan thanh t<;!ithO'i di€!m cuoi ky va ty
I~ lai gQP cong trinh dlf tinh. T6ng Giam doc va Giam doc cac cong ty con co trach nhi~m theo dei, c~p nhcilt
va di~u chinh ty I~ lai gQP dinh kyo
Doanh thu ban hang
Doanh thu ban hang dU'c;>'cghi nh~n khi cac rlli ro tr9ng yilu va cac quy~n So' hCru hang hoa da dU'c;>'cchuy€!n
sang ngU'Cri mua.
TitJn fai
Doanh thu ban hang dU'c;>'cghi nh~n khi cac rlli ro tr9ng yilu va cac quy~n So' hCru hang hoa da dU'c;>'cchuy€!n
sang ngU'O'i mua.
Co t&c
Thu nhcilp v~ c6 tli'c dU'c;>'cghi nhciln khi quy~n dU'c;>'cnhciln khoan thanh toan c6 tli'c clla Cong ty dU'c;>'cphe
chu~n.
2.8
Khoan phai thu khach
hang
Cac khoan phai thu dU'c;>'ctrinh bay tren bao cao tai chinh theo gia t~ ghi 56 cac khoan phai thu tlr khach
hang va phai thu khac sau khi ciln tru cac khoan dlf phong dU'c;>'cI~p cho cac khoan phai thu kho doL
Dlf phong nc;>'phai thu kho doi th€! hi~m phfln gia trj clla cac khoan phai thu ma Cong ty dlf kiiln khong co kha
nang thu h6i t<;!ingay kilt thuc ky kil toano Tang ho;;ic giam so dU' tai khoan dlf phong dU'c;>'ch<;!chtoan vao chi
phi quan Iy doanh nghi~p trong nam.
2.9
Hang t6n kho
Hang t6n kho dU'c;>'cth€! hi~n theo gia th€lp han khi so giCra gia goc va gia tri thufln co th€! thlfc hi~n dU'c;>'c.Gia
goc dU'c;>'cxac dinh theo CO'So' binh quan gia quy{m va bao g6m t€lt ca cac chi phi mua, chi phi chil biiln va
cac chi phi khac d€! mang hang t6n kho diln dung dillu ki~n va dia di€!m hi~n t<;!iclla chung. Trong tmO'ng hc;>'p
cac san ph~m ho;;ic cong trinh dU'c;>'csan xU€lt, lap d;;it, gia goc bao g6m t€lt ca cac chi phi trlfc tiep va chi phi
san xu€lt chung dlfa tren cac c€lp dQ ho<;!tdQng binh thU'O'ng. Gia tri thufln co th€! thlfc hi~n dU'c;>'cla gia ma
theo do hang t6n kho co th€! ban du'c;>'ctrong chu ky kinh doanh binh thU'Crng trlr di so U'oc tinh vll chi phi
hoan t€lt va chi phi ban hang.
DI,l' phOng cho hang l6n kho
BCTC h(Yp nhat - Qur 4 nam 2012
Page 3/15
Thuyel minh BCTC
~
Dl,l' phong cho hang t6n kho du'Q'c trich li;lp cho phfln gia tri dl,l' killn bi t6n thilt do cac khoan suy giam trong
gia tri (do giam gia, hU' hong, kem ph~m chilt, 16i thO'i v.v.) co th€! xay ra d6i vai nguyen vi;lt li~u, thanh ph~m,
hang hoa t6n kho thuoc quyem so hCru clla Cong ty dl,l'a tren bc1ng chung hQ'p Iy v~ Sl,l' suy giam gia tri t;;li
ngay kllt thuc ky kll toan nam.
s6 tang ho~c giam khoan dl,l' phong giam gia hang t6n kho dU'Q'c h;;lCh toan vao gia v6n hang ban trong nam.
2.10
Tai san cll dinh
Taj san
c6 djnh
hiFu hinh
va taj san c6 cJjnh va hinh
Tai san c6 dinh dU'9'c th€! hi~n theo nguyen gia tny di khilu hao lOy kll. Nguyen gia bao g6m cac chi phi lien
quan trl,l'c tillp dlln vi~c thl,J dcflc tai san c6 dinh.
KhfJu hao
Tai san c6 dinh dU'9'C khilu hao theo phU'O'ng phap dU'O'ng th~ng d€! tny dfln nguyen gia tai san qua su6t thO'i
gian hCru dl,Jng u'ac tinh. Cac ty I~ khilu hao hang nam nhU' sau:
Nha cLra
3 - 30 nam
May moc thillt bi
5 - 15 nam
PhU'O'ng ti~n vi;ln tai
6 - 10 nam
Thillt bi quan Iy
3 - 10 nam
3 nam
Phfln m~m
20 nam
Quy~n SLr dl,Jng d~t
6 -12 nam
Tai san c6 dinh khac
Thanh Iy
U!li va 16do thanh Iy nhU'Q'ng ban tai san c6 dinh dU'Q'cxac dinh bc1ng s6 chenh I~ch giCra s6 ti~n thu thufln do
thanh Iy vai gia tri con l;;Ii clla tai san va dU'9'C ghi nhi;ln la thu nhi;lp ho~c chi phi trong bao cao kllt qua hO;;lt
dong kinh doanh.
2.11
Chi phi xay dlJ'ng cO' bfm dO>dang
Chi phi xay dl,l'ng cO' ban do dang, bao g6m tai san c6 dinh hCru hinh dang xay dl,l'ng, dU'9'c ghi nhi;ln theo gia
g6c. Chi phi nay bao g6m cac chi phi v~ xay du'ng, may moc thillt bi va cac chi phi trl,l'c tillp khac. Chi phi xay
dl,J'ng cO' ban do dang chi dU'9'c kllt chuy€!n sang tai san c6 dinh va trich kh~u hao khi cac tai san nay dU'9'C
hoan thanh va dU'a vao hO;;lt dong.
2.12
£)~u tU' chwng
khoan va cac khoan d~u tlJ' khac
E>flu tU' chu'ng khoan va cac khoan dflu tU' khac dU'9'c ghi nhi;ln theo gia mua thl,l'c tll. Dl,l' phong dU'9'c li;lp cho
vi~c giam gia tri clla cac khoan dflu tU' co th€! chuy€!n nhU'Q'ng dU'9'c tren thi trU'O'ng vao ngay kllt thuc ky kll
toan tU'O'ng u'ng vai chemh I~ch giCra gia g6c clla c6 phillu voi gia tri thi trU'O'ng tc;li ngay do theo hU'ong dan
clla Thong tU' s6 228/2009fTT-BTC
do BO Tai chinh ban hanh ngay 7 thang 12 nam 2009. Tang ho~c giam s6
dU' tai khoan dl,J'phong du'9'c hc;lChtoan vao chi phi tai chinh clla Cong ty trong nam.
2.13
Chi phi di vay
Chi phi di vay bao g6m lai ti~n vay va cac chi phi khac phat sinh lien quan trl,l'c tillp dlln cac khoan vay clla
doanh nghi~p.
Chi phi di vay dU'9'c h;;lCh toan nhU' chi phi phat sinh trong nam ngoc;li tny cac khoan dU'9'c v6n hoa nhU' theo
nQi dung clla dO;;ln ti€lp theo.
Chi phi di vay lien quan trl,l'c ti€lp dlln vi~c mua scflm, xay dl,l'ng ho~c hinh thanh mot tai san Cl,Jth€! dn co mot
thO'i gian dll dai d€! co th€! dU'a vao SLr dl,Jng theo ml,JCdich dinh trU'oc ho~c d€! ban dU'9'c v6n hoa vao nguyen
gia clla tai san do.
2.14
Thu~ thu nh~p doanh
nghi~p
hi~n hanh va hoan I~i
Thue thu nh~p hi~n hanh
BCTC hQ'p nhfJt - Quy 4 nam 2012
Thuyet mjnh BCTC
Page 4/15
~~LC'
;:;---
Tai san thu~ thu nh$p va thu~ thu nh$p phai ni,'lp cho nam hi$n hanh va cac nam trU'6'c dU'Q'c xac djnh bang
s6 ti€ln dl,f ki~n phai ni,'lp cho (ho~c du'O'c thu h6i tli') cO' quan thu~, dl,fa tren cac mll'c thu~ suflt va cac lu$t
thu~ co hi$u h,J'Cd~n ngay k~t thuc ky k~ toano
Thu~ thu nh$p hi$n hanh dU'Q'c ghi nh$n vao k~t qua ho~t di,'lng kinh doanh ngo~i trli' trU'ang hQ'p thu~ thu
nh$p phat sinh lien quan dlln mi,'lt khoan ml,JCdU'O'c ghi th~ng vao v6n chll
hfru, trong trU'ang hO'p nay,
thull thu nh~p hi$n himh cOng dU'O'c ghi nh~n tn,l'c tillp vao v6n chll sa hfru.
sa
Doanh nghi$p chi dU'Q'c bu trli' cac tai san thu~ thu nh$p hi$n hanh va thu~ thu nh$p phai tra khi doanh
nghi$p co quy€ln hQ'p phap dU'Q'c bu trli' gifra tai san thu~ thu nh$p hi$n hanh v6'i thull thu nh$p hi$n hanh
phai ni,'lp va doanh nghi$p dl,f dinh thanh toan thu~ thu nh$p hi$n hanh phai tra va tai san thu~ thu nh$p hi$n
hanh tren cO' sa thu€m.
ThutJ thu nh~p haEm It;Ji
Thull thu nh$p hoan I~i dU'Q'c xac dinh cho cac khoan chenh I$ch t~m thai t~i ngay k~t thuc ky kll toan nam
gifra cO'
tinh thu~ thu nh$p clla cac tai san va nO' phai tra va gia tri ghi s5 clla chung cho ml,JCdich I$p bao
::>
sa
~
cao tai chinh.
H
Thu~ thu nh$p hoan I~i phai tra dU'Q'c ghi nh$n cho tflt ca cac khoan chenh I$ch t~m thai chiu thu~, ngo~i trli':
~
• Thu~ thu nh$p hoan I~i phai tra phat sinh tli' ghi nh$n ban d€tu clla mi,'lt tai san hay nQ' phai tra tli' mi,'lt giao
dich ma giao dich nay khong co anh hU'ang d~n lQ'i nhu$n k~ toan ho~c lQ'i nhu$n tinh thu~ thu nh$p (ho~c 16
.~
f
tinh thu~) t~i thai di€!m phat sinh giao dich;
• Cac chenh I$ch t~m thai chiu thu~ gifln Ii€ln v6'i cac khoan d€tu tU' vao cong ty con, cong ty lien kllt va cac
khoan v6n gop lien doanh khi co kha nang ki€!m so at thai gian hoan nh$p khoan chenh I$ch t~m thai va chiflc
chifln khoan chenh I$ch t~m thai se khong dU'Q'c hoan nh~p trong tU'O'ng lai co th€! dl,f doan.
Tai san thu~ thu nh$p hoan I~i c€tn dU'O'c ghi nh$n cho tflt ca cac chenh I$ch t~m thai dU'Q'Ckhtlu trli', gia tri
dU'Q'c khflu trli' chuy€!n sang cac nam sau clla cac khoan 16 tinh thu~ va cac khoan U'U dai thu~ chU'a Slr
dl,Jng, khi chiflc chifln trong tU'O'ng lai se co lQ'i nhu$n tinh thu~ d€! Slr dl,Jng nhfrng chenh I$ch t~m thai dU'Q'C
khflu trli', cac khoan 16 tinh thu~ va cac U'Udai thu~ chU'a Slr dl,Jng nay, ngo~i trli':
• Tai san thull hoan lai phat sinh tli' ghi nh$n ban d€tu clla mi,'lt tai san ho~c nQ' phai tra tli' mi,'lt giao djch ma
giao dich nay khong co anh hu'ang d~n lQ'i nhu$n k~ toan ho~c IO'i nhu$n tinh thu~ thu nh$p (ho~c 16 tinh
thu~) t~i thai dillm phat sinh giao dich;
• Tflt ca cac chenh I$ch t~m thOi dU'Q'c khflu trli' phat sinh tli' cac khoan d€tu tU' vao cac cong ty con, cong ty
lien k~t va cac khoan v6n gop lien doanh khi chiflc chifln la chenh I$ch t~m thai se dU'Q'c hoan nh$p trong
tU'O'ng lai co the dl,f doan dU'Q'c va co lQ'i nhu$n chiu thu~ d€! Slr dl,Jng dU'Q'c khoan chenh I$ch t~m thai do.
Gia tri ghi s5 clla tai san thull thu nh$p doanh nghi$p hoan I~i phai dU'Q'c xem xet I~i vao ngay k~t thuc ky k~
toan va phai giam gia trj ghi s5 clla tai san thu~ thu nh$p hoan I~i d~n mll'c bao dam chiflc chifln co dll lQ'i
nhu$n tinh thue cho phep lQ'i ich clla mi,'lt ph€tn ho~c toan bi,'ltai san thu~ thu nh$p hoan I~i dU'O'c Slr dl,Jng.
Cac tai san thue thu nh$p doanh nghi$p hoan I~i chU'a ghi nh$n trU'6'c day dU'Q'Cxem xet I~i vao ngay k~t thuc
ky k~ toan va du'Q'c ghi nh$n khi chiflc chifln co dll lQ'i nhu$n tinh thu~ d€! co th€! Slr dl,Jng cac tai san thu~ thu
nh$p hoan l<,1ichU'a ghi nh$n nay.
Tai san thu~ thu nh$p hoan I~i va thu~ thu nh$p hoan I~i phai tra dU'Q'c xac dinh theo thu~ suflt dl,f tinh se ap
dl,Jng cho nam tai san dU'Q'c thu h6i hay nO' phai tra dU'Q'cthanh toan, dl,fa tren cac mll'c thu~ suflt va lu$t thu~
co hi$u Il,fc vao ngay k~t thuc ky k~ toan nam.
Thu~ thu nh~p hoan I~i dU'Q'c ghi nh$n vao k~t qua ho~t dong kinh doanh ngo~i trli' trU'ang hQ'p thue thu nh$p
phat sinh lien quan den mi,'lt khoan ml,JCdu'Q'c ghi th~ng vao v6n chll
hfru, trong trU'ang hQ'p nay, thu~ thu
nh$p hoan l<,1icOng dU'Q'c ghi nh$n trl,fc ti~p vao v6n chll
sa hfru.
sa
Doanh nghi$p chi du'Q'c bu trli' cac tai san thu~ thu nh$p doanh nghi$p hoan I~i va thu~ thu nh$p hoan I~i
phai tra khi doanh nghi$p co quy€ln hQ'p phap dU'Q'c bu trli' giu'a tai san thu~ thu nh$p hi$n hanh v6'i thue thu
nh$p hi$n hanh phai nQp va cac tai san thu~ thu nh$p hoan I~i va thu~ thu nh$p hoan I~i phai tra lien quan t6'i
thu~ thu nh$p doanh nghi$p dU'Q'c quan Iy bai cung mot cO' quan thu~ d6i v6'i cung mi,'lt dO'n vi chiu thu~ va
doanh nghi$p dl,f djnh thanh toan thu~ thu nh$p hi$n hanh phai tra va tai san thu~ thu nh$p hi$n hanh tren cO'
sa thu€tn.
2.15 Chia e6 tfre
BCTC hO'p nhat - QlIY 4 nam 2012
Page 5/15
Thuy6t minh BCTC
~
Ph~n cll tLrC Clla cll dong clla Gong ty dU'Q'cghi nh~n la mQt khoan phai tra trong cac bao cao tai chinh clla
ky k~ toan ma cll tLrC dU'Q'c 8'iii hQi d6ng cll dong phe chu~n ho~c dU'Q'c HQi d6ng quan tri thong qua (trong
trU'ong hQ'p t'iim Lrng cll tLrc).
2.16
Cae bEm lien quan
8U'Q'c coi la cac ben lien quan la cac doanh nghii;lp - k€! ca cong ty ml;!, cong ty con - cac ca nhan, tn!c ti~p
hay gian ti~p qua mQt ho~c nhi€lu trung gian, co quy€ln ki€!m soat Gong ty ho~c chiu Sl,l'ki€!m soat clla Gong
ty, ho.;ic cung chung Sl,l' ki€!m soat voi Gong ty. Gac ben lien k~t, cac ca nhan nao trl,l'c ti~p ho.;ic gian ti~p
n~m quy€ln bieu quy~t clla Gong ty ma co anh hU'ang dang ke d6i v6'i Gong ty, nhG'ng chLrc trach quan Iy Chll
ch6t nhU' giam d6c, vi en chLrc clla Gong ty, nhG'ng thanh vien than c~n trong gia dinh clla cac ca nhan ho~c
cac ben lien k~t nay ho.;ic nhG'ng cong ty lien k~t v6'i cac ca nh~ln nay cOng dU'Q'c coi la ben lien quan.
Trong vii;!c xem xet m6i quan hi;! clla tung ben lien quan, ban chllt clla m6i quan hi;! dU'Q'c chu
Y
chLr khong
phai chi la hinh thLrc phap Iy.
2.17
Dlf ph6ng trQ' e~p thai vi~e
Theo Lu~t Lao dQng Vii;!t Nam, ngU'oi lao dong clla Gong ty dU'Q'c hU'ang khoan trQ' clip thai vii;lc can CLrVaG
s6 nam lam vi~c. Khoan trQ' dp nay du'Q'c tra mot I~n khi ngU'oi lao dong thai lam vii;!c cho Gong ty. 01,1'
ph6ng trQ' dp thai vii;!c dU'Q'c I~p tren cO' sa U'6'c tinh s6 ti€ln Gong ty phai tra khi chllm dLrt hQ'p d6ng lao
dong do ngu'oi lao dong co thoi gian lam vii;lc cho cong ty.
Theo Lu~t Sao hiem Xa hoi, tu ngay 1 thang 1 nam 2009, Gong ty phai nop ti€ln VaG Quy bao hiem thllt
nghii;!p do GO' quan Sao hi€!m Xa hoi Vii;!t Nam quan Iy. Do thl,l'c hii;!n chinh sach bao hiem thllt nghii;!p, Gong
ty khong ~n phai I~p dl,l' phong cho s6 nam lam vii;lc clla ngU'oi lao dong tu ngay 1 thang 1 nam 2009. Tuy
nhien, s6 dl,l' phong trQ' clip thai vii;!c t'iii ngay 31 thang 12 nam 2011 dU'Q'c xac dinh can CLrVaG s6 nam lam
vii;!c clla ngu'o'i lao dong d~n ngay 31 thang 12 nam 2008 va dl,l'a tren mLrc IU'O'ng trung binh clla he;>trong giai
dO'iin 6 thang tinh d~n ngay 31 thang 12 nam 2011.
Tuy nhien t'iii ngay 31 thang 12 nam 2012, Gong ty da h'iich toan tang thu nh~p khac nam 2012 d6i v6'i s6 dU'
dl,l' phong trQ' dp thai vii;!c (sau khi da chi trQ' clip mllt vii;lc lam trong nam 2012) theo hU'6'ng dan t'iii thong tU'
180/2012fTT-GTG ban hanh ngay 24 thang 10 nam 2012. Vi v~y t'iii thoi diem 31 thang 12 nam 2012 Gong ty
khong co s6 du' dl,l' phong trQ' clip thai vii;!c.
2.18
Phan chia IQ.j nhu~n
LQ'i nhu~n thuiln sau thu~ thu nh~p doanh nghii;!p co th€! dU'Q'c chia cho cac cll dong sau khi cac cll dong
thong qua t'iii D'iii hQi Gll dong ThU'ong nien va sau khi trich cac quy theo 8i€lu li;l clla Gong ty va cac quy dinh
phap Iy clla Vi$t Nam.
Ouy dt,J' ph6ng tai chinh
Quy dl,l' phong tai chinh dU'Q'c trich I~p tu lQ'i nhu~n thu~n clla Gong ty theo d€l xullt clla HOi d6ng Quan tri va
dU'Q'Ccac c6 dong phe duyi;!t t'iii 8'iii hOi Gll dong ThU'ong nien. Quy dU'Q'c danh rieng nham bao vi;! cac hOC;'lt
dong kinh doanh clla Gong ty trU'6'c cac rlli ro ho.;ic thii;lt hC;'likinh doanh ho.;ic dl,l' phong cho cac khoan 16
ho.;ic thii;!t h'iii va cac trU'ong hQ'p bfit kha khang ngoai dl,l' ki~n, vi dl,l nhU' h6a hO'iin, bllt lln kinh t~ va tai chinh
clla qu6c gia ho~c clla bfit ky nO'i khac, v.v ..
Ouy dfJu tV' phcit trifJn
Quy d~u tU' ph at tri€!n kinh doanh du'Q'c trich I~p tu lQ'i nhu~n thu~n clla Gong ty theo d€l xufit clla HOi d6ng
Quan tri va du'Q'C cac cll dong phe duyi;!t tC;'li8'iii hOi Gll dong ThU'ong nien. Quy nay dU'Q'ctrich nham
rong hO'iit dong kinh doanh ho.;ic d~u tU' chi€lu sau clla Gong ty.
ma
Ouy khen t/llId'ng va phuc /9'i
Quy khen thu'O'ng va phuc lQ'i du'Q'c trich I~p tu lQ'i nhu~n thu~n clla Gong ty theo d€l xufit clla HOi d6ng Quan
tri va dU'Q'Ccac cll dong phe duyi;lt tC;'li8'iii hOi Gll dong ThU'ong nien. Quy nay dU'Q'c trich I~p nham khen
thU'ang va khuy~n khich, dai ngo ti€ln va hii;!n v~t, dem lC;'Iiphuc lQ'i chung va nang cao doi s6ng v~t chfit va
tinh th~n cho ngu'oi lao dong.
BGTG hQ'p nhlJt - Ouy 4 nam 2012
Page 6/15
Thuyet minh BGTG
~
3
TIEN vA. cAc
KHOAN TU'O'NG DU'O'NG TIEN
31.12.2011
31.12.2012
Tiem m~t
TiE!ngLYingan hang
VND
VND
143,534,460
480,377,782
129,717,636,727
168,173,302,078
129,861,171,187
168,653,679,860
31.12.2012
31.12.2011
TiE!n dang chuy~n
TOng cQng
4
cAc
KHoAN DAu TV' TA.l CHiNH NGAN H~N
VND
VND
31,000,000,000
TiE!n gLYing~n ht;ln tQi ngan hang
3,359,302,444
815,031,828
Dau tll' vao chLYngkhotm da niem yet (*)
3,701,047,144
£lau tll' vao chLYngkhoan chll'a niem yet (*)
(3,369,851,222)
Dl,f phong giam gia dau tll' ng~n hQn (**)
32.146.227,750
Gia trl thu~n
2,584,605,006
"9
31.12.2011
31.12.2012
561U'Q'ng
(CP)
Gia trj
(VND)
56 1U'Q'ng
(CP)
Gia tri
(VND)
cd phieu niem yet
cty CP Djch Vl,J& Ky Thu
REE
-
-
66,970
1,806,900,865
ACB
54
2,141,188
10,054
398,657,516
Ngan hang TM CP Xuat nh
EIB
8
188,305
8
188,305
Cong ty Djch Vl,Jtong hOOpSai Gon
SVC
6
90,733
Cong ty CP xay dl,fng Cotec
CTD
Ngan hang TM co phan NgoQi Thll'O'ng
VCB
2
111,602
6,112
341,055,758
Cong ty Bia Sai Gon Phu Yen
5MB
17,576
812,500,000
17,576
812,500,000
Ngan hang TM c6 phan
A
Chau
3.359,302,444
815,031,828
CQng
cd phieu chU'a niem yet
31,350
1,582,500,000
31,350
1,582,500,000
VAS
2,850
1,130,175,000
28,500
1,130,175,000
Cong ty CP TS Nam Can
SNC
31,906
319,068,944
Cong ty CP XNK Thuy san MiE!nTrung
SPD
71,950
669,303,200
Ngan hang TMCP Phll'O'ng £long
OCB
-
-
144,592
3,591,507,358
Cong ty CP Bao hiem Bao Long
BLI
Cong ty CP Bao hiem Vien £long
CQng
3,701,047,144
6,304,182,358
TOng cQng
4,516,078,972
9,663,484,802
Ly
do tangl giam:
_ CO phieu SNC, SPD: Tang do diE!u chuy~n c6 phieu tli khoan ml,JCdau tll' dai hQn sang dau tll' ng~n hQn.
_ c6 phieu VAS: Giam solll'oong do diE!u chinh so c6 phieu cua co dong hi$n hCl'utheo ty 1$ 10:1 d~ giam von.
_ Cac c6 phieu khac: Giam do thanh Iy theo Nghi quyet £lQi hQi c6 dong nam tai chinh 2010.
(**) 011 phong giam gia d~u tU' ngc\n hiiln:
Dl,f phong giam gia dau tll' ng~n hQn dll'OOcl
Bcrc
hoop nhM - Ouy 4 nnm 2012
Thuyel minh BCTC
.,
0
(*) Oanh 5ach clla chwng khoan nil~m yllt va chU'a niem yllt theo gia trj va 56 1U'Q'ng:
M- CP
a
~
)
6,304,182,358
(7,078,879,796)
Page 7/15
~
Bcrc
hQ'p nhtJt -
Ouy 4 nam
2012
rhuy~t minh Bere
Page 8/15
~L
9
TAl SAN
cO D!NH
(a) Tai san e6 dinh hiPu hinh
Nha ei'ra, v~t ki~n
Thi~t bi dl:lng el:l
Tai san e6 djnh
quanly
khae
VND
VND
VND
Nguyen
PhU'O'ng ti~n v~n tcii
May m6e thi~t bl
true
VND
T6ng eQng
VND
VND
gia
T'.li ngay 01 thang 01 nam 2012
-
Mua trong ky
Dau tlJ' XDCB m&i ho~m thanh
590,971,847
-
249,085,693
132,309,241,419
1,399,343,905
5,417,583,510
10,561,738,125
41,172,509,705
73,758,066,174
-
124,809,091
-
-
249,085,693
-
(690,841,830)
-
(746,021,830)
715,780,938
Phan IOGiiiGii
Thanh Iy, nhlJ'O'ng ban
(55,180,000)
12 nam 2012
73,951,971,867
41,763,481,552
10,561,738,125
4,851,550,771
1,399,343,905
132,528,086,220
T'.li ngay 01 thang 01 nam 2012
16,558,339,437
25,174,105,854
5,350,838,232
3,064,221,349
983,670,150
51,131,175,022
759,358,419
116,216,258
9,189,910,981
T'.li ngay 31 thang
Kh~u hao liiy k~
3,664,657,135
Khau hao trong ky
958,204,289
3,691,4 74,880
Phfm IOGiiiGii
Thanh Iy, nhlJ'O'ng ban
T'.li ngay 31 thang
12 nam 2012
-
-
(14,944,579)
-
(331,789,309)
(346,733,888)
20,208,051,993
28,865,580,734
6,309,042,521
3,491,790,459
1,099,886,408
59,974,352,115
57,199,726,737
15,998,403,851
5,210,899,893
2,353,362,161
415,673,755
81,178,066,397
53,743,919,874
12,897,900,818
4,252,695,604
1,359,760,312
299,457,497
72,553,734,105
Gia trl con l'.li
TGii ngay 01 thang 01 nam 2012
T'.li ngay 31 thang
12 nam 2012
T~i ngay 31 thang
12 nam 2012
VND
- Gia trj con 'G1icuoi ky cua TSCD da dung the chap, cam co dam bao cac khoan yay:
13,679,231,516
- Nguyen gia TSCf) cuoi ky da khau hao het nhlJ'ng van con SLY dl,mg:
28,867,189,492
829,595,070
- Nguyen gia TSCf) cuoi ky ch& thanh Iy:
~ttl
Bcrc
hQ'pnhal- Quy 4 n8m 2012
Bcrc
_
-.....;:'I_~
TllUy6t minlJ
//~ ':'/
Page
(b)
Tai san c6 dinh
vo
hinh
Quy€m siP dl;lng d~t (*)
VND
Ph~n mllm may
tinh
TSCD vo hinh
khac (**)
VND
VND
T6ng cQng
VND
Nguyen gia
T'lli ngay 01 thang 01 nam 2012
4,161,384,720
1,427,333,713
111,387,753
5,700,106,186
4,161,384,720
1,427,333,713
111,387,753
5,700,106,186
-
370,710,581
83,540,848
454,251,429
319,515,921
5,569,392
325,085,313
690,226,502
89,110,240
779,336,742
Hlng trong ky
Giam trong ky
T'lli ngay 31 thang 12 nam 2012
Kh~u hao lOy kll
T~i ngay 1 thfmg 1 nam 2012
Khau hao trong ky
T'lli ngay 31 thang 12 nam 2012
-
~
;)
;/
Gia trj con I'lli
(
T'lli ngay 1 thang 1 nam 2012
4,161,384,720
1,056,623,132
27,846,905
T'lli ngay 31 thang 12 nam 2012
4,161,384,720
737,107,211
22,277,513
5,245,854,757
:v
4,920,769,444
~
(**) Chi phi Slr dvng 15.395m2 dat t~i 127 An DLYO'ng
VLYO'ng,Oui;ln 6, TP .HCM: 111.387.753 VNE>
31.12.2012
Chi phi xay dV'ng cO' ban dO> dang
VNE>
31.12.2011
VNE>
s6 dLYdtlU nam
269,698,990
Hlng trong ky
(249,085,693)
Chuylm sang TSCE>
Chuylm sang CCDC
20,613,297
s6 dLYcu6i ky
Bcrc
hQ'p nh~t -
Ouy 4 nam
2012
Thuyef minh aCTC
'81
>-;Yl
(*) Ouy{m Slr dVng 3.825m2 dat t~i 31 NgO Hanh SO'n,Oui;ln NgO Hanh SO'n,TP.Da NlIng: 4.161.384.720 VND
(c)
C
Page 10/15
~1
..-:---
10
cAc KHOAN DAu lU' TAl cHiNH oAr ~N
Co phi~u dai h~n:
31.12.2011
31.12.2012
Ma CP 56 IU'Q'ng
(CP)
Gia tri
56 IU'Q'ng
Gia tri
(VND)
(CP)
(VND)
Cd phitw niem yet
111,396
1,684,540,753
CTD
14,900
1,776,045,845
SPD
71,950
669,303,200
Cong ty Djch VI,Jtong hQ'pSili Gon
SVC
Cong ty CP xay d,mg Cotec
Cong ty Seaprodex Dil N:lng
4,129,889,798
Cd phieu chlJ'a niem yet
cty CP thuy san Nilm Ciln
31,906
Cty CP Sea Minh Hai
51,506
319,068,944
1,866,946,500
2,186,015,444
6,315,905,242
Tong cQng
DI,J'phOnggiam gifl d~lUtU'tili chinh dili h~n
(2,827,327,484)
3,488,577,758
Gia tri thu~n
Ly do tangl
giam:
_Co phi€lu SNC, SPD: Giam do dieu chuy{m co phi€lu tCfkhoan ml,JCdflu lY dili h~n sang dflu tU'ng~n h~n.
_Cac cOphi€lu khac: Giam do thanh Iy theo Nghi quy€lt D~i hOico dong nilm f1i chinh 2010.
Bi~n dQng dl! phong giam gia d~u til' dai h~n trong ky nhU' sau:
31.12.2012
VND
(2,827,327,484)
s6 dU'dflu nilm
2,827,327,484
Hoiln nhaP
CHI PHi TAA TRU'OC oAI H~N
31.12.2012
VND
s6 dU'dflu nilm
Ung trong ky
Chuyen sang chi phi tra trU'6'cng~n h~n
31.12.2011
VND
41,349,839,394
38,551,067,391
53,518,547
4,457,298,082
(1,628,350,661 )
PMn bo trong ky
(1,356,491,308)
(35,118,545)
(302,034,771 )
Chuy{m sang TSCD
39,739,888,735
56 dU' cu6i ky
41,349,839,394
TAl SAN THUE THU NH~P Ho\N ~I
31.12.2012
VND
s6 dU'dflu nilm
Ungl giam trong nilm
hQ'pnh~t -
Ouy 4 nlim
2012
31.12.2011
VND
2,383,001,778
6,391,628,280
(1,865,942,490)
(4,008,626,502)
517,059,288
56 dU' cu6i ky
Bcrc
3,088,925,684
(2,827,327,484 )
56 dU' cu6i ky
12
VND
(4,363,676,222)
(1,552,576,946)
Ung dl,J'phong
11
31.12.2011
Thuft minh BCTC
2,383,001,778
Page 11/15
~
~
13
VAY vA NO'NGAN H~N
31.12.2012
VND
31.12.2011
VND
Vay ng1\n h,ln
86,446,541,797
34,062,120,849
NO' dai h<;lndem h.;m tra
8,665,321,844
95,111,863,641
8,665,321,844
42,727,442,693
T6ng cQng
Trong d6:
14
- VP.H6 Chi Minh vay
24,646,450,823
- Chi nhfmh Da N~ng vay
20,970,606,152
7,616,374,307
- Cong ty Arico vay
49,494,806,666
35,111,068,386
THUE vA cAc KHOAN KHAc PHAI NQP NIi\ NU'O'C
Thue GTGT
31.12.2012
VND
31.12.2011
3,519,947,155
3,224,495,251
235,317,556
Thue xuflt, nh~p khau
Thue thu nh~p doanh nghi$p
Thue thu nh$p ca nhan
T6ng cQng
15
VND
1,174,806,986
997,109,294
494,845,918
366,202,457
5,189,600,059
4,823,124,558
31.12.2012
31.12.2011
CHI PHi pHAI TRA
VND
VND
Chi phi trich trU'cYccho cac cong trinh
Chi phi hO<;ltdong khac
T6ng cQng
16
69,941,938,939
894,606,385
657,468,381
70,836,545,324
101,338,806,343
31.12.2012
31.12.2011
cAc KHOAN PHAI TRA, PHAI NQP NGAN H~N KHAc
VND
Co tlic phai tra
Ti€ln bao hanh giQ>l<;Ii
Bao hiem xa hOi, bao hiem y te va kinh phi cong doan
Tai san thCra chcY xu
17
100,681,337,962
Iy
VND
412,345,900
7,674,686,400
69,044,755
179,669,678
202,141,158
629,637,203
21,635,420
21,635,420
Phai tra CBCNV
2,224,295,052
Cac khoan phai tra, phai nop khac
3,054,062,882
2,468,073,972
T6ng cQng
5,983,525,167
10,973,702,673
Dl,I'PHONG pHAI TRA NGAN H~N
Dl,J'phong phai tra ng1\n h<;ln la nhQ>ng khoan dl,J'phong bao hanh cong trinh da dU'O'c hoan thanh va nghi$m thu t<;lith6'i
diem I$p bao cao tai chinh.
Chi tiet dl,J'phong bao hanh cong trinh theo dO'n vi (VP.HCM,
Searee, Arico) dU'O'c trinh bay t<;libang can doi ke toan theo
tCrng dO'n vi t<;liphfln cuoi cua bao cao nay.
acrc
hQ'p nhat -
Ouy 4
nam 2012
Th$ minh BCTC
Page 12/15
-ffi
18
V6NG6pCOACHOS&H~U
(a) Bang dbi chi~u bi~n dQng cua vbn chu sO' hCFu
T<;tingay 01 thang 01 nam 2011
vbn gop cua
Th~ng dU'
C6 phi~u
chu so' hu'u
VND
v6n c6 ph~n
VND
quy
VND
80,200,660,000
(19,716,403,356)
188,731,182,260
Quy dc\u tU'
phat tri~n
VND
12,222,929,030
Quy dl! phong
tai chinh
VND
4,676,745,846
LQ'inhu~n trong nam
Chia co
tuc
8,035,163,664
Phan chia cac quy
1,890,593,473
T<;tingay 31 thang 12 nam 2011
81,320,460,000
(19,716,403,356)
188,731,182,260
20,258,092,694
6,567,339,319
tuc
6,181,727,346
Phan chia cac quy
ty pMt
81,320,460,000
VND
41,996,315,556
308,111,429,336
52,764,843,189
52,764,843,189
(36,676,610,000)
(36,676,610,000)
(15,597,537,556)
(5,671,780,419)
1,564,706,681
42,487,011,189
319,647,682,106
39,003,694,128
39,003,694,128
(31,965,187,000)
(31,965,187,000)
(18,630,858,285)
(10,884,424,258)
(17,055,4B8,932)
(17,055,498,932)
Cac thay doi khac
T~i ngay 31 thang 12 nam 2012
T6ng cQng
1,119,800,000
LQ'inhu~n trong ky
(*J TMng 1112011, cong
chu'a philn ph6i
VND
1,119,800,000
Cac thay dOi khac (*)
Chia co
LQ'inhu~n
sau thu~
(36,771,902,288)
188,731,182,260
Mmh 111.980 cc5 phieu U'u aai ve gia cho CBCNV va
aa
26,439,820,040
8,132,046,000
30,894,660,032
298,746,266,044
auvc So KHfJT TPHCM cap phep tang v6n vao ngay 13/0612012.
~LrA
BCTe hop nhat - Ouy 4 nl1m 2012
Thuyet minh BCTC
'1
J
~:I:
-n Z
_I
Page 13/15
I - II
(b) s6 ILFQ'ngeo phi~u
31.12.2012
CP phO thong
Co phi~u LFUdai
So luO'ng co phieu duO'c phep phat hanh
8,132,046
So luO'ng co phieu da dang ky
8,132,046
So luO'ng co phieu phat hanh them (*)
So luO'ng co phieu da mua l<;Ii
So luO'ng co phieu dang luu hanh
-
31.12.2011
CP phO thong Co phi~u LFUdai
8,132,046
8,020,066
-
111,980
(1,338,000)
(707,140)
6,794,046
-
7,424,906
(*) TMng 11/2011, cOng ty pMt hanh 111.980 CP U'u oai v~ gia cho CBCNV tren t6ng s6 130.000 CP U'u oai oU'O'c
DHCD thOng qua va ot1 owc S& KHDT TP.HCM cap phep cJi~uchfnh t(jng v6n vao ngay 13/06/2012.
(e) Chi ti~t v6n gop ella ehll SlYhLl'u
31.12.2012
CP phO thong
%
1,038,000
12.76%
1,038,000
12.76%
Phan von clla cac doi tuO'ng khac
5,756.046
70.78%
6,386.906
78.54%
Co phieu quy
So luO'ng co phieu dang luu hanh
1,338,000
16.45%
707.140
8.70%
8,132,046
100%
Phan von g6p Nha nu6'c
19
31.12.2011
CP pho thong
%
8,132,046
100%
DOANH THU
(a) Doanh thu thu~n
Quy 4.2011
VNE>
Doanh thu
Doanh thu ban hang h6a
283,284,257
258,460,409,377
Doanh thu cong trinh
Cae khoim giam trw
Hang ban bj tra l<;Ii
Giam gia hang ban
258,743,693,634
(b) Doanh thu tw ho~t dQng tai ehinh
Quy 4.2011
VNE>
Lai tiem gCJ>i,
tiEln cho vay
Lai do thanh Iy cac khoan dau tu ng~n/dai
cll
6,308,561,344
hc;ln
111,396,000
tuc, 100inhui;ln duO'c chia
42,607,198
Lai do chenh lech ty gia hoi doai da thl,J'chien
42,605,750
Lai chemh lech ty gia chua thl,J'chien
6,505,170,292
20
GIA VON HANG sAN
Quy 4.2011
VNE>
266,498,681
Gia von clla hang h6a da ban
219,336,933,368
Gia von hO'Pdong cong trinh
92,670,239
DI,J'ph6ng giam gia hang ton kho
219,696,102,288
21
CHI PHi TAl CHiNH
Quy 4.2011
VNE>
1,882,377,687
Chi phi lai vay
La do thanh Iy cac kh6an dflu tu ng~n/dai h<;ln
DI,J'ph6ng giam gia cac khoan dflu tu ng~n/dai hc;ln
61,267,099
713,221,659
119,653,275
1,027,098
La do chemh lech ty gia da thl,J'chien
La do chenh lech ty gia chua thl,J'chien
Chi phi tai chinh khac
2,777,546,818
BCTC hO'PnMt - Ouy 4 n(jm 2012
Thuyf:t minh aCTC
Page 14/15
~~tL
.-:-----
(
,)
22
CHI PHi QUAN L Y DOANH NGHII;P
Ky bao cao
Quy 4.2012
VND
Quy 4.2011
VND
13,182,160,167
12,843,729,806
Chi phi nguyen v~t lieu
243,970,162
405,528,233
Chi phi khau hao tai san co djnh
877,646,995
903,030,180
Chi phi nhan cong
42,740,303
79,265,721
Chi phi d1,J'phang
7,114,633,002
(149,358,760)
Chi phi dich
1,585,681,241
Phi, Ie phi
VI)
mua ngoai
Chi phi b~ng tien khac
23
1,604,182,339
1,862,598,894
1,338,497,410
24,909,430,764
17,024,874,929
THU~
T1;IiVP.HCM: Cong ty phai nop thue thu nh~p doanh nghiep (TNDN) theo mlJ>cthue suat la 25% tren 100inhu~n chju thue.
T1;IiChi nhanh Da Nang: San Giam Doc danh gia chi nhanh nay dll'O'c hll'ang thue suat 113 20% tren 100inhu~n chju thue.
Chi nhanh dll'O'c miem thue 2 nam va dll'O'Cgiam trCrthue 50% trong 6 nam tiep theo ke tCrnam 2005.
T1;IiCong ty Arico: San Giam doc danh gia cong ty dll'O'c hll'ang thue suat TNDN lI'U dai nhll' sau:
_ Thue suat: DuO'c huang mlJ>cthue suat 15%, trong vang 12 nam ke tCrkhi phat sinh doanh thu.
_ Thai gian miem, giam thue: Mien thue 3 nam, ke tCrkhi c6 thu nMp chju thue va giam 50% so thue phai nop cho 7 nam
tiep theo ke tCrnam 2010.
Chi phi thue thu nh~p doanh nghiep cho nien do C1l1'O'c
tinh d1,J'avao thu nh~p chiu thue lI'ac tinh va tuy thuoc vao S1,J'
kiem tra va c6 the c6 nhCmg dieu chinh clla cO' quan thue.
Ky bao cao
Quy 4.2012
VND
Quy 4.2011
VND
Chi phi thue TNDN hien hanh
1,164,806,986
1,588,562,281
Chi phi thue TNDN hoan 11;Ii
839,385,809
1,490,079,496
2,004,192,795
3,078,641,777
Cong chi phi thue TNDN
24
LAI
cO' BAN
TREN
cO
PHI~U
Lai CO'ban tren co phieu dll'O'c tinh b~ng so 100inhu~n thu~n phan bo cho cac co dong chia cho so 11I'0'ngbinh quan gia
quyen clla so co phieu pho thOng Clang 11I'uhanh trong nam, khOng bao gam cac co phieu pho thong dll'O'c Cong ty mua
11;Ii
va giO' lam co phieu quy:
31.12.2011
31.12.2012
VND
VND
LO'i nhu~n thu~n phan bo cho cac co dong
39,003,694,128
52,764,843,189
7,201,947
7,328,616
5,416
7,200
Sinh quan so co phieu pho thong binh quan dang 11I'uhanh (CP)
Lai CO'ban tren moi co phieu (VND)
Sao cao tai chinh da C1l1'O'c
Tong Giam C10cduyet ngay
v
-,jtluL
~
NGUYI:N TH! THANH HU'aNG
MAl TH! KIM DUNG
hOOp nMt - Ouy
4 ntim
nam 2013.
K€l toan trU'cYng
NgU'6'i I~p bi~u
Bcrc
thang
2012
Thuyet minh BCTC
Page 15/15
CONG
IY
to
PHAN
)y. NGHt;: l.J;'.1'JH
aLDl
MlliJ
'.},!C-it~
PhI) 'I)C 01
f)VT:
T" •
al san
M- , Thuyet
a so minh
A. rai san ng~n h~n (100 = 110+120+130+140+150)
100
56 cuOi ky
Searefico
Arico
469,002,509,371
114,328,413,566
Loai tni
(6,570,627,159)
T6nq conq
Searefico
Arico
Loai tni
Tonq conq
576,760,295,778
450,163,235,363
145,733,941,547
(11,074,158,832)
584,823,018,078
i~-Ti~-~-~f;-;;~-;;kh~~~-i~~g-;;~~tjti~~----------------------- --1;-0-- ---------- ---1-10:347;482:507-----11:513:680:680- -------------------: ---129~861~171~107----156~002~862~841----~12:57-0:8;-i:0;-9- --------------------:
f:-- --- .--- ---- ------ -- ----- ----- ----- --- ------- ----- ------- ---- -------- - -- ------ --- ---- -- - --- -- --- ------ --- ----- ---- ----- ---- ----- ----- ----- --- ------ ------ -- -- ----- ---- ---- -- ---- ------ -- ---------- ---- - ----- --- ---------- ---- --- -- --- -------- ----1. Tien
111
3
118,347,482,507
d6ng Viet nam
56 aau nam
11,513,688,680
-
129,861,171,187
156,082,862,841
12,570,817,019
---16-8:65-3:67-9:86-0
------------ ---- -------
•
168,653,679,860
~~~~~~~~~~~~~!~~~~~~~?-~~!~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~_
~~i~~~~~
~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~:~~~~~~~~~~~~~~~~~~~~~:~
~~~~~~~~~~~~~~~~~~::~
~~~~~~~~~~~~~~~~~~~~~::~
~~~~~~~~~~~~~~~~~~~~~::~
~~~~~~~~~~~~~~~~~~~~:~
~~~~~~~~~~~~~~~~
~~~~~~~~~
II. Cae khoan d~u til tai chinh ng~n h~n
120
4
32,146,227,750
32,146,227,750
2,584,605,006
•
2,584,605,006
~~~E~~~~~~~~j!~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~i3-i~~
~~~~~~~~~~
~~~~~~~~i~,~~?~~~?3~~~~~~~~~~~~~~~~~~~~~:~
~~~~~~~~~~~~~~~~~~::~
~~~~~~~~j~~~~!.~~~!X
~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~:~
~~~~~~~~~~~~~~~~
~~~~~~~~~
2. D\! phong giam gia d~u ng~nh~n
129
(3,369,851,222)
•
(3,369,851,222)
(7,078,879,796)
(7,078,879,796)
E~~~~~~~G~~~E~~I~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~i~~~~~
~~~~~~~~~~
~~~i~~~~~~,~~~~,!_~~_
~~~~~~'!_~~,~~~~~~~~~
j~~~~~~~~~~~~~l
~~~i~~~~~i~~~i~~~~~
~~~i~~~~~~~~~~~~~~
~~~~~~~~~~!~~~~~~~
ji~~~~~~~~~~@
~~~i!~~~~~
til
(*)
~~!:~_~~!~_~_~9~
__~~~_~~_~~~p__________________________________________~~_~___ ~____ ___~~~c~~!..c~~~c~~~_
_ ~~c~~::'_~~9_'_~~~_
___j!_~~~~!..~;~!..~2
~~~~!::~~~~~~~9_~_
___~_~~~~~~~!~~~~~~_
___~~~~?_~~~~_~~~9_~_
_ @~9.:~~9.:~~~)
~?_~~~?_~~!~_~
~~.:!:~~_~r_t:?_~_~~~_~p_t:~~_~~~_____________________________ __!~_~__ _ ~,_~~_1.:~~~,!..~~_
_ ~!~c~~!..'~~~_
_
:__ ~~~~!~~~~~!~~_
_ ~~~~9_~~~!..~~~::~_
_ ~~~~_~~~~_~~~!_~_
_
:_ _ ?:.~~~~_~~!?_~~
~~!:~-~~!~-~~?~-~?~-~~~
-~~!'_-------------------------------------- -_!~-~-- ---------- ----------- ---------_:- --- --------------- --_:- ------ -----------_:- --------------------_:- --------------------_:- --- ----------------_:- ------------------_:- ---------------------:
4. Ph
~-------------------------------------- - --- ---------- ----------------- -------- ---------- ----------------------- ----------------------- ------- ------------ - ----------------------- ----------------------- ------------------ ---- --------------------- ---------------------~~~~_~_~~~~~_p~~~
_~~~_~~~9___
__!~_~__
_ ~_____
_ ~c~~9_'!.:~~,_~~!.._
_ ~,_~~~,_~!~c~~~_
__~~~!_~~;~~?;?_~~2
~;?!..~~?~~:~9_~_
_ 1_!:~~~~?~_~~~~~_
_ ~~~!..!~!~_~~~9_~_
__~!9.:!..~~.:~~?.:~~~)
~~!?_~~!~_!~~
~~_~~_~~_~~51._~~~_~~?A~_~~~~~~_~_~p_~~_~_~
~_~~_~_~?_i_D.__________
__!~_~__
__J~::'_~~9_'_~~~,_~~~)_
_
:_ _
:_ _ (~~~~::~~~~~~~~~~ (1_~:~::~~~~~:~~~~
:__
: __j~_~~~~~~~~_~~
!~~~~_~51._~~~_~_~~__________________________________________________ __!~~__
_ 7________~!~,_~~~,_~~~.:_~~~_
_ ~~,_~~:_,_~~~_~~!__
_
!~::~;~::~;~_~~1---~~-~~?~-~~~~~~~~~---!~~~~:-~~~?-~~~~~---?-~~!~-~~~~-~~~~-~--------------------:
---~~-~~!~-~~!~-~
1. Hangt6n kho
141
215,515,374,977
52,394,619,363
(149,946,515)
267,760,047,825
159,775,370,627
77,052, 111,096
236,827,481,723
~------------------------------- -,---------------- -- ----- -------------- -------- --- - ------ ---- ------------------- --- - ------------------- -------------------- -- -------- ------------- ------ ----------- ------ ---------------------- ----------------- ---- ---------- ----- -------~~?~
_~~_~~51._~~~~_~~~_~~~51.!?_~_~~~_(L________________________
__!~~__
_ (~._~~_~,~~::c~!~)_
_ (~._~~9_'_~~!..'_~?~)_
_
:__ ~~:~!..!~!~~:~~~~
-----~!:~::~:~!..~~~::~~
----~~~~~-~~~~-~~!?-~~
--------------------:-----~~~~?-~~~?-~~
~;_!A~~_~!.1__~~_~~_~~~_~~_~:________________________________________
__!~_~__ _ ~,_~?~,_~~~,_~~~_
--------~~~-'-~~-~'!..~~------------------:------~~~~-~~!!..~~?~-?------?~~~~~~~~~?~~-----~~?!-~~!~-~~?~-~--------------------:
----~-~~!~-~~~!-~
.~~~~!_!?~i_!~~_~_t:?_~_~51.~!.1_~_~~______________________________________
__!?_~__
_ ~~~c~~~c~~~_
_ ~~9_c~~9_'_~?~_
_
:__ ~~~~~~~~~!..~_
_ !9_~~~~~~~_~~_
_ ~~_~~~~_~~~?_~_
--------------------:--------~?:.~~~?~~~
~~.:!:~~~_~!g.:!:_~~~~_~~A~_~_~_____________________________________
__!~_~__ _ ~~~,~~~c~~::_
_
:_ ------------------:--------~~~~~~~~~~~---------------------:-----~~~!-~~~~~~~!-~-------------------:-------~~~!-~~~~~~~
~~.:!:~_~~_~~_~~9_~_~~~_~£~_~~!~~_~~~_~~?_c:________________________
__!?_~__
_ ~_____
_
~!..c~~~,_~~9__
_
:_------------------:---------::!~~::~~~~~--------~?-~:~~!~~~~--------~-~~~?-~~~~-~-------------------:---------~~-~~~~-~~
4. rai san ng~nh~n khac
158
3,166,913,384
757,871,428
-
3,924,784,812
6,109,090,109
2,166,890,460
-
8,275,980,569
~~~i~~~E~~~~Gi~~!~~~~~~3-i~~~~~~~~~~~~~~~~~~~~L~~~~~~~~~
~~~~~~~~
~~~~~~~~~~
~~~~~!.'!_~~~~~~,~~~~~
~~~~~~,~~~~,~~~,~~~!.~
~ii~~~~~~~~~~~~~~~l
~~~~j~~~?~~~~~~~~~~~
~~~~~~~~!.~~~~~~~~~~
~~i~~~~~!~~~~~~~~i~~~~
~~~~~~~~~~~~~~~~
~~~i~~~~~
I. Cae khoan phai thu dai han
210
•
ii'-T~T;I~-~-6-d!~-h-----------"------------------------------------- --220-- ---------- ----16:153:576,32;-- ----6;-:34;-:540:525- -------------------: ----77~495~1;-6~846-----;-8~804~52j~137----6-i:6;-9:j9-8:0;-i- --------------------:
---_ .•.86,423,921,154
-- --- -------- ----81,178,066,397
------ .•.--- ------ -- - ---132,309,241,419
---- ------- .•._-- --------
i~~?~~~~6~~I~E~~&~~~~6l~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~T
~~~~(~E~~
~~~~!~~~~~~~~~~"t~~~~~
~~~~~~~~~~!_~~~~~~!.~
~~~~~~~~~~~~~~~~~~::~
~~~~!.~~~~~~!~~~!~~~
~~~~~{~~~!_~~~~~~!!X
~~~~~~!~~~~~~~~!.~~
~~~~~~~~~~~~~~
- Nguyengia
222
32,126,416,445
79,506,091,353
20,895,578,422
132,528,086,220
32,448,181,320
78,965,481,677
20,895,578,422
:-Gi~-ir_;j-h~~-;6~-iGykf<"*i------------------------------------------22-3------------ ---(20;437:479,277) ---(18:641-:294:416)-<"2o~895~578~4-22)
----(59~974~352~1-15)
----(1-8~374~347~593)
--(1-1~861j49~ooi) --(20,895,578,422) --j?_~~!~-~~!!_~~~
~~~~~~~6~~~~~~1~~~!G~~~!~I~~~(~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~3-~~~
~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~:~
~~~~~~~~~~~~~~~~~~::~
~~~~~~~~~~~~~~~~~~~~~:~
~~~~~~~~~~~~~~~~~~~~~:~
~~~~~~~~~~~~~~~~~~~~::~
~~~~~~~~~~~~~~~~~
5,245,854,757
~~.:!:~!_~A~_9_~_~1~_~_~~_~!~_~_______________________________________
__~~_~____.?.(~L._ _ ~_~~~_~~?!_!~~_
_ ~~_6.:_!~!!:_~~_~_
_
- Nguyengia
228
5,128,755,786
:_ _ 1~~!.~~?_~~~~_
_ 1~!~~~~~~~1_~~_
_ ~!_~~!~_~~~~~_
-------------------:.
---- -- --------- ---- ----
571,350,400
-
5,700,106,186
5,128,755,786
571,350,400
-
5,700,106,186
---- .•._ ..--- -- ---- .•. ------
-------~~?_~~~?_~~
:~~~~~~1~6~~~~~~i~r~(rr~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~3-~~~
~~~~~~~~~~
~~~~~~~(~~~~i~~,~~~~i
~~~~~~~(i~~~~~~i~?j
~~~~~~~~~~~~~~~~~~::~
~~~~~~~~~~~~~~?~~~
~~~~~~~!~~~~~~~~~!.~~
~~~~~~~~~~i~~~~~~!
~~~~~~~~~~~~~~~
4. Chi phi xay dl!ng
ban dO-dang
230
9(c)
20,613,297
20,613,297
CO'
iiI~-B~t-d~~g-;f;~
-;;~~-t-;;---------------------------------------- --24-0-- ---------- ---------------------: ---------------------:- --------------- ----: ---------------------:- ---------------------:- --------------------: - --------------------:
3,488,577,758
j~~~~~~~~~~6~~~~!~~!~~~G}~G~~~~~6~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~
~~~~~~~~~~
~~~~?~,~~~~,~~~~,~~~~~
~~~~~~~~~~~~~~~~~~~~~~~
~ii~~~~~~~~~~~~~~~~l
~~~~~~~~~~~~~~~~~~~~~:~
~~~~!-~~~~~~~!.~~?~~~
~~~~~~~~~~~~~~~~~~~~:~
j~~~~~~~~~~~~~}
.~~E~_~_~t:_~~_~_~?_~~_~~_~?_~_________________________________________
__~?_!__
_ !9_c~?9_'_~~9_'~?9__
_(7:~~~_~?;~~?;~_~~2
:__ !..~~~9_~~~9_~;~9_~_
_
:___~~.:9_~9.:~.:9_~9)
252
3.-DI~-i.;-d_;jit,_;~-kh~-;;------------------------------------------- --258-- ----ii;--- ---------------------:- ----------------------- -------------------: ---------------------:- ------6~3-15~905~242--------------------:-- --------------------:6,315,905,242
-------- -------- --- --4~-6~-pt,-6~g-gi~;;;-gi~-~i~~-i;,-i~i-~h-i~h-dii-h_;~-6---------------25S-- ---------- ---------------------:- ----------------------- -------------------: ---------------------:- -----(2~827~327~484)--------------------:- --------------------: -_____
E~~~_~~~~.
\i-T",ii;~~d~i-h_;~-i;h~-~---------------------------- -------------- --2fio-- ---------- -----;-;612:079:90;-- ----30:654:860:122- -------------------: ----40~266~948~02j-------j~502~4;-5~999----4"0:16-0:42-5:17-j--------------------:
43,742,841,172
-- ----- ..-- - ---- -- _ ..---._------------------------------------..------------------------------ -------- ---------- ----------------------- ---------------------------------------------------------------- ----------------------- ---------------------- --------------------41,349,839,394
.~~~~!_!?_~~!~~_~~t:?_:_?_~~~~~________________________________________
__~~_~___ ~!____ _ l_c~~~,_~~9_.~~~_
_ ~~c~~::'~~~,_~~~_
_
:__ ~~:!~~~~~~~!~~_
_ !:~~~:~_~~:~~!_
___~~~!?_~~~~_~~!!_~_
_
:_ ----------------------~~.:!:~L~~~!~_~~_!~~_~~~£_~?_~~_~~~_________________________________
__~~_~___ !~____
_ ~~!..'~~~,_~~~_
_
:__
:__ ~_1_!~?~~~~~~_
_ ~~~~~:?9_!:!!..~_
_
:__
: ------2,383,001.778
-- - -- --- -- ----- -2. oAu tU'vao cong ty lien k~t, lien doanh
3. rai san dai h~n khac
---------------------------------------------------------------------T6ng c{mg tai san (270
Bere
hop nhtJt. Our 4 ntlm 2012
= 100+200)
268
--------
270
----------
-----------------------
-
10,000,000
-------------------
-- --
556,768,165,593 1 214,324,822,213
-
10,000,000
-
10,000,000
-------------------- ----------------------- ----------------------- ---------------------I (76,570,627,159)1 694,522,360,647 1 546,038,752,257 I 253,513,764,737
B~ng can c16ikli toan chi tilil theo c10n vi
\\,l'\
•.
....,.J>
;"':;J /""
---------------------
-
1 (81,074,158,832)
10,000,000
-- -- --- - --- ---- -- -- ----
718,478,358,162
Page 112
II
CONGI
.-
H
NGHt;: l.J:'.'NH
y'CO PHAN
Mau
"'~I
a-
0:
Phll/IIC
A. Nc;>'
phai tra (300
56 cu6i ky
Ma 561Thuy~t
minh
Ngu6n v6n
= 310+330)
300
Searefico
Arico
265,886,177,440
136,310,597,807
01
56 diJu nam
Lo~i trlr
(6,420,680,644)
T6ng c9n9
Searefico
Arico
395,776,094,603
235,083,222,301
174,821,612,587
T6ng c9n9
Lo~i trli
(11,074,158,832)
398,830,676,056
----- --_ ..- .._- --- ------i~-N9--;;gI~-h-~;;---------------------------------------------------- --3;-0-- ---------- ---i53,-325,393,-"35----"12,480,96Z,-730---(6~4-io~6-80~644i
---35ii~3ii5~615~2Z1----2Z7~113~2Z8~244---14-0~44i~58-i~37-4--(1;-,074,;-58~ii3Zi---~?_~~~-~~~?_~
1~V~y-';~-~q-~g-~~-h-;~--------------------------------------------- --3;-1-- ----.,3---- ----45,-611,-056,975-----49,-494;806,-666--------------------- ----95~1-11~863~641-------7~6-16~314~307---35~1;-1~068~386---------------------42,727,442,693
.•. - - -- --- ----- - --2~-Ph~i-i~~-~h~-~9-~&ib~;;---------------------------------------- --31-i-- ---------- ----61,252,-59-1-;48Z-.----5;775.-69ii;43Z ----(71-8~4-79~875i----12~309~81-0~039-----65~837~038~833----1-0~735~02-0~972------(340,5S0,966) -----_76,231,508,839
---- ------ ------- -- ---3~-Ng~&i~~~-i~~-ii~~-t~~&~-.---------------------------------------31-3------------ ----9-1-.-40-1-.-243.-50Z-----3.-039,398.-431---------------------- ----94~440~641~933-----94~463~759~69S------i~241~71-8~98g--------------.------- ___
!9_!~~9_~~~!_~~
4~Th~r&~~kh~~~-ph-~i;;~p-Nh~-~~&~------------------------ --31-4-----;4---- -----Z.-41-1-,38-1-,509-----Z.-i78.-218.-550--------------------- ------S~189~600~059-------4~702~041~7Z4--------1z1~082~ii34---------------------4,823,124,558
-------- ---- --- --- .•. _--5~-Ph-~ii~~-~6~g-;;h~;;-~i-i~--------------------.------------------- --31-5------.----- -----6.-833.-996,05Z--------963.-1-19.-407 -------------------- ------7~797~11-S~459------6~202~41-S~519-----1~465~ii73~053-------------.-------7,668,288,632
..
6~Chi-p-hiph~i-ir~-------------------------------------------------- --31-6------1-5--------30.-044.-1-28.-i13- ----40.-i92,-416.-61-1-- -------------------- ----70~836~54S~3Z4-----Zii~583~8-1-1~802---72~754~994~s41---------------------- ---------------------101,338,806,343
~~~~~~!~~:~~:~~:::::::::::::::::::::::::.::::::::::::::::::::::::::
::~~:~::
:::::::::::::::::::::::::::::::::
::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:::::::::::::::::::::::
:::::::::::::::::::::::::::::::::::::::::::
8. Phai tra theo tien dQke hoach hqp dong xay dl,l'ng
318
-
-
-
-
-
-
-
9~ci~-kt;;~
~-ph~i-ir"i,-ph~i-~~p-kh~-~--------------- -------------- --31-g-- ----16---- -----Z.-705.-723.-644------8,980,-00Z,-29Z---(5~7-02j-00~7-69)
------S:983:5ZS~i67- -----.,0~244~594~354----1-1~46-2~7-'-6~185--(10,733,607,866)
'1O~-D~-ph~;~g-ph~;'li~
-~-g~~-h~~ ---------------------------------- --32-0-- ----.,=,- - -. ---- - 4'-94-1'-96Z'-647
- --------498,769'-696- -------------------- ------s~440:732:343- ------7~889~562:670- -----2~21-5~127~35-6---------------------:
10,973,702,673
-----_. --- --- ------ ---10,104,690,026
---------_
.•. _ ...• --_ .•. _---968,609,338
_ .•._-----------_ .•._------
.{~~:~~E~~~!~:~~~i~:p:~~~!~i::::::::::::::::::::::::::::::::::
::~~:~::
:::::::::::::::~,:{~~2~~~~~T
::::::::{~~':~~~~~~~:
::::::::::::::::::::
::::::~~~~~~~~i~~
~~:
::::::i~~~~~~~~~~~~:
::::j~~~~
~~:~~~~~~
:::::::::::::::::::::
~{~~~~~!~~:~~:~~~:~Q~~~:~~:~:::::::::::::::::::::::::::::::::::::
::~~i:::::::::::::::::::::::::::::::::::
:::::::::::::::::::::::
::::::::::::::::::::
:::::::::::::::::::::::
:::::::::::::::::::::::
::::::::::::::::::::::
:::::::::::::::::::::
II. Nc;>'
dai h~n
330
2. Phai tra dal h,!n nQibQ
332
4. Vay va nq dal h,!n
334
12,560,784,305
23,829,635,077
-
36,390,419,382
-
•
7,909,994,057
-
42,289,024,270
34,379,030,213
-
-
-
~~~~:~~!~~:~EE~~:~~~9::::::::::::::::::::::::::::::::::::::::::::
::~~~:::::::::::::::::::::::::::::::::::
::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:::::::::::::::::::::::
:::::::::::::::::::::::::::::::::::::::::::
~~~~~~E~~:~~~£:~?~~:~i:P:~~~:t!~::::::::::::::::::::::::::::::::
::~~~::
:::::::::::::::::::::::::::::::::
:::::::::::::::::::::::
::::::::::::::::::::
:::::::::::::::::::::::
:::::::::::::::::::::::
::::::::::::::::::::::
:::::::::::::::::::::
23,829,635,077
23,829,635,077
32,494,956,921
32,494,956,921
----------- _ .•.- ----
-_ .•._-
6,406,401,125
6. Oil phong trq cap mat vi~c lam
336
4,522,327,833
1,884,073,292
7~-6~-ph-b~
g-ph¥i-i;~-d~i-h-;~------------------------------- ------- --33i----------- ----------------------- ----------------.----:--------------------- ----------------------- ---------------------------------------------------------------8~-6~-~~hih-~-~h-~~ih-~~hi~~-------------------------------------- --338-- ---------- ----1Z.-560,784.-305------------------------ -------------------- -----12~560~784~30S-------3~387~666~2Z4---------------------:- --------------------3,387,666,224
9~ci~9-ph~i-t~i~~-kh~~h.;~-~¥-~6;;g-~ghi~p-------------------------339-- ---------- ---------------------:- ---------------------:- -------------------.- ---------------------:- ---------------------:- --------------------:- --------------------:
B~-\i6;;~h_;:;-~i;-h'&~(400-;410;430-)--------------------------- --4cio------------ ---i90:a8;-,988:"53- ----78,014.-i24,406- -(70~;49~946~5-"5i---298~746~266~044----j;-O~955~5Zii~956----7-a~69-i~15i~150'.-(7o~ooci,ooci,ooo)-------319,647,682,106
.•._-- - ------- --i~-v6~-~h_;:;-~i;-h'&~---------------------------------------------------4;-0-- ----.,8---- ---290'-a8;-:98ii:.,53-----78.-014,224,406- -c"70~;49~946~5-"5i
---298~746~266~044----3;-O~955~5Zii~956---7a~69-i~152~150---(70-,ooo~ooo,ooo-i_ .•. _--319,647,682,106
.•. --- -- - - .•._------1-~v6-~-dr~-i;;-~~-~-~h"&-;&hQ.~-------------------------------------41-1------------ ----8-1.-320.-460:000-----70.-000.-000.-000--(70~000~000~OOO)
----81~3Z0~460~000-----81~3Z0~460~000----70~000~000~00o---(70,OOO,ooo,000i 81,320,460,000
.•.- ---- ----2~Th"i~g-d;;;6~-~6-ph1-~------------------------------------------ --41-2------------ ---188;73-,,'-18z'-260----------------.------- -------------------- ---18ii~731~182~260----18ii~731~182~260----------------------- --------------------- -- ---------_
188,731,182,260
3~ve;~-kh~-~-~_;:;~-~h"&-;&-hQ.-~--------------------------------------41-3------------ ----------------------- ---------------------:- -------------------- ----------------------- ---------------------:- --------------------:- --------------------__J~_~~~~_~~~9_~
:::!~~!-!~:':~?~~~~~i
:::::::::::::::::::::~:
::::::::::::::::::~:
::::@~~!ii~~~~~~~~!
6~Chij~-h-I~~h-~-gi~-h6i-d-;~i-------------------------------------- --41-6------------ ----------------------- ----------------------- ------------------:- --------------------... ---------------------:- ---------------------- ----------.---------7~Q~9-dr~-t~-ph~i-tri~;;------------------------------------------- --41-i-- ---------- ----2Z.-294.-008.-i94------4:145,811-,246- -------------------.- ----Z6~439~8Z0~040------16~1-12~281~44ii-----4~1~i5~ii1-1~246--------------------20,258,092,694
.•. ----- -------_ .•. 8~Q~9-d~-phb~g-t¥i-~hi~h----------------------------------------- --41-8-----------. -----8:13z:046,ooo- --------------.-.------ -------------------- ------ii~132~046~000-------6~567~339~31-9---------------------- --------------------- ---- --_6,567,339,319
9~Q~9-kh-;\~-ih~~-~6~-~h~-~&hQ.-~---------------------------------41-9------------ ----------------------- ----------------------- -------------------- -----.----------------- ----------------------- --------------------:- --------------------l-o~-Lgi-;;h~-~~-~~~-th~~~h~~-ph~;;ph6i------------------..------ --42-0------------ ----27.-176.-193.-387-----3.-868.-413.-160-----(1-49~946~515j----30~894~660~032-----37~940~670~28S------4~S46~340~904---------------------- ---- _42,487,011,189
..-- --_ .•.__ .•..•. _ .•._---.11~-~ig~-6~-~6~-d1-~-t-;;:-xDc-B---------------------------------------42-1------------ ----------------------- ----------------------- -------------------- ----------------------- ----------------------- ---------------------- --------------------.12~-QGyh6-trq-~~p;~p-~j~~;;h-~ghi~p-------------------.-----------422-- ---------- ---------------------- ----------------------- ----.--------------- ----------------------- ----------------------- --------------------:- --------------------ii.-Nij~6~-ki~-h-p-hi-~~-~~~-q~Tkh-~~------------------------------43-0------------ ---------------------:- ----------------------- -------------------.- ---------------------:- ---------------------:- --------------------:- --------------------:
~~~~K~l~~:i~~:~~*~~~~~~:~~~~~~::::::::::::::::::::::::::::::::::~~r
::::::::::
-_ ..-_ ..-3.--" ------
..----
--
------
-----
---
---
-------
1. Nguon kinh phi
--_
--- --
..------..
-------
---
---
--- ..--- ..-_ ..-_.. ---- -- --- ..--- --------....
-- ----
::::@~!:1:~~~~~~~~~!
::::::::::::::::::::::
:::::::::::::::::::::
-------
------
-- --- ..---
---- -_ ..-- --
432
---- ---
-----
-_ ..--- ---
---- ..--- ..-----
-------..
..
-- -- -- -----
----
-
~~:~Q~~~:~~~~:p~~~~:~~~:~:l:~~~~:i~~~::::::::::::::::::::::::::
::~~~::
::::::::::
:::::::::::::::::::::::
:::::::::::::::::::::::
::::::::::::::::::::
:::::::::::::::::::::::
:::::::::::::::::::::::
::::::::::::::::::::::
:::::::::::::::::::::
=
T6ng c9n9 ngu6n v6n (440
Bcrc
hqp nh!Jt - Our 4 ntlm 2012
300+400)
440
556,768,165,593
214,324,822,213
(76,570,627,159)
694,522,360,647
546,038,752,257
Btlng ctln c16ik~ roan chi ti~t thea c1an vi
l>.\ ••. :.. ,....:::::.
:::
253,513,764,737
(81,074,158,832)
718,478,358,162
Page 212
//1":'1
/J
1
CONG TY
Mfiu sO 809a - DN/HN
co pHAN KY NGHI; LANH
PhI,! Il,!e 02
fNT:
Mii 56
Chi tieu
Thuy~t
minh
Arico
LO<:li
tru.
TOng c(ing
Searefico
Arico
72,625,553,173
(1,224,976,977)
213,358,938,491
176,475,969,850
82,271,575,784
01
141,958,362,295
2. Cae khoan giam trlYdoanh thu
02
8,672,727
3. Doanh thu thu~n v~ ban hang va cung cap
dich v'.l (10 = 01 .02)
10
4. Gia vOn hang ban
11
5. Lgi nhu~n g(ip v~ ban hang va cung cap
dich v'.I (20=10-11)
20
6. Doanh thu hO<;ltdQng tai ehinh
21
7. Chi phi tai ehinh
22
23
24
8. Chi phi ban hang
Iy doanh
21
--
-22
(1,224,976,977)
213,350,265,764
176,475,969,850
82,271,575,784
(3,852,000)
258,743,693,634
119,829,532,188
58,339,743,871
(1,075,030,462)
177,094,245,597
155,888,938,630
63,811,015,658
(3,852,000)
219,696,102,288
22,120,157,380
14,285,809,302
(149,946,515)
36,256,020,167
20,587,031,220
18,460,560,126
10,988,547,199
344,999,588
(5,860,237,225)
5,473,309,562
14,970,859,316
770,764,029
1,594,009,111
1,481,620,514
-
3,075,629,625
694,966,160
2,082,580,658
-
2,777,546,818
1,334,754,853
1,387,336,422
.
2,722,091,275
276,954,147
1,605,423,540
-
1,882,377,687
195,790,808
-
195,790,808
-
32
12. Chi phi khae
40
13. LQ'inhu~n khae (40 = 31 .32)
--
14. TOng lQ'i nhu~n kll toan trlF6'c thull
(50 = 30 + 40)
~
-
- --
16. Chi phi thue thu nh~p doanh nghi$p hoan l<;Ii
-
-
-
17. Lgi nhu~n sau thull thu nh~p doanh nghi~p
(60 = 50 - 51 - 52)
--
18. Uii coo ban tren cO phillu
BCTG h(lp nhat - Quy 4 nam 2012
--
--
50
15. Chi phi thue thu nh~p doanh nghi$p hi$n himh
~---
--
51
--
12,125,209,902
4,899,665,027
(6,010,183,740)
13,571,274,548
22,737,714,474
12,053,287,662
3,681,579,799
257,000
(35,993,135)
3,645,843,664
86,286,363
487,041,247
6,944
(35,993,135)
451,055,056
3,194,538,552
250,056
15,121,965,167
7,654,281,729
5,322,161,911
11,927,426,615
7,654,031,673
-~23
-
- ---
70
-
---
.
6,505,170,292
(9,236,453,053)
17,024,874,929
25,554,549,083
103,950
(34,411,290)
51,979,023
37,794,603
385,282
(34,411,290)
3,194,788,608
48,491,760
(281,332)
16,766,063,156
22,786,206,234
12,053,006,330
7,654,281,729
-
(6,010,183,740)
- --
---
-
-- -
1,164,806,986
-----
-- -
-
------
--.
13,117,772,372
60
39,047,591,346
(9,236,453,053)
---
---
--
----~-_.
(6,010,183,740)
--
839,385,809
-
.
---
1,164,806,986
---
.
-
--
-
52
--
.
172,994,792
24,909,430,764
19,587,268,853
-
-
-
172,994,792
31
11. Thu nh~p khae
.
-
-
72,625,553,173
--
30
-
----
19(b)
25
nghi$p
10. Lgi nhu~n thu~n tlP hO<;ltd(ing kinh doanh
[30=20+(21-22)-(24+25)]
-
20
-
8,672,727
258,743,693,634
(3,852,000)
141,949,689,568
--
- Trong d6: Chi phi li:ii vay
9. Chi phi quan
19(a)
.
-
TOng c(ing
LO<:li
tru.
Searefico
1. Doanh thu ban hang va cung cap dich v'.l
dong Vict nam
Ky trU'cYc
(Quy 4/2011)
Ky nay
(Quy 4/2012)
--
--
--
25,602,759,511
(9,236,453,053)
-----
-
-~-
48,210,428
--
-
-
1,588,562,281
.
-
1,588,562,281
1,490,079,496
-
-
1,490,079,496
--
-
-
19,707,564,457
14,761,870,361
-~-
----
3,768,595
--
-
-
---
-
839,385,809
--
- -
--
(9,236,453,053)
12,053,006,330
--
-
-
-
-
.-
--
22,524,117,734
-
-
-
24
Bao cao ket qua kinh doanh chi tiet theo don
.••...
-
./
vi
-~~
Page 1/2
M~u so B09a - DN/HN
Phl,lll,lc 02
CONG TY cO pHAN KY NGHI; LANH
fNT:
Mii so
Chi tieu
LOy k~ ky truOoc
LOy k~ ky nay
Thuy~t
minh
Searefico
Arico
Lo~i trlr
Tong c(lng
Searefico
133,051,471,063
(1,224,976,977)
654,226,507,774
423,098,831,103
8,672,727
78,723,116
1. Doanh thu ban hang va cung cap dich v'.l
01
522,400,013,688
2. Cac khoan giam lr(r doanh thu
02
8,672,727
3. Doanh thu thuan vi! ban hang va cung cap
dich v'.l (10 = 01 - 02)
10
19(a)
522,391,340,961
133,051,471,063
(1,224,976,977)
654,217,835,047
423,020,107,987
4. Gia von hang ban
11
20
460,282,838,958
101,042,432,360
(1,075,030,462)
560,250,240,856
5. Lgi nhu~n g(lp vi! ban hang va cung cap
dich v'.l (20=10-11)
20
62,108,502,003
32,009,038,703
(149,946,515)
6. Doanh thu hO<;ltdong tai chinh
21
19(b)
32,324,604,659
2,135,462,201
(11,411,940,904)
7. Chi phi tai chinh
22
21
5,339,717,362
6,954,453,479
4,561,376,091
6,529,168,314
- Trang d6: Chi phi lai yay
23
-
---
9. Chi phi quan Iy doanh nghi$p
25
-
10. Lgi nhu~n thuan tlP ho~t d(lng kinh doanh
[30=20+(21-22)-(24+ 25))
11. Thu nh~p khac
-
13. Lqi nhu~n khac (40
-
= 31 - 32)
32
51
16. Chi phi thu~ thu nh~p doanh nghi$p hoan l<;Ii
52
--
---
-
18. Uii coo ban tren co phi~u
-
(488,101,500)
597,739,031,961
368,458,890,014
138,973,481,226
(488,101,500) 506,944,269,740
93,967,594,191
54,561,217,973
36,233,544,248
23,048,125,956
47,880,194,055
1,985,950,166
12,294,170,841
6,137,421,955
9,402,613,501
11,090,544,405
1,319,118,057
-
948,521,015
61,592,873,275
28,321,006,111
-
90,794,762,221
27,172,366,422
(22,693,777,799)
-
15,540,035,456
5,961,472,759
-
7,280,590,816
614,171,425
-
614,171,425
13,022,725,803
-
41,343,731,914
--
60,469,189,848
67,982,983,962
15,179,983,685
(22,693,777,799)
50,719,202
(178,276,542)
3,729,939,985
550,127,101
48,224,322
(112,920,379)
485,431,044
637,633,111
214,849,702
(178,276,542)
674,206,271
197,205,798
5,867,103
(112,920,379)
90,152,522
3,219,864,214
(164,130,500)
3,055,733,714
352,921,303
42,357,219
46,063,762,989
10,734,013,160
--
--
--
-
23
(11,561,887,419)
--
-
395,278,522
--
-
15,222,340,904
68,335,905,265
45,235,888,730
(22,693,777,799)
60,864,468,370
-
---
4,366,252,112
-
-
4,366,252,112
4,090,998,679
-
-
4,090,998,679
1,865,942,490
-
-
1,865,942,490
4,008,626,502
-
-
4,008,626,502
-
-------
-
-
-
--
--
---
10,734,013,160
39,831,568,387
70
-
-
60
-
--
---
---
- -
-
175,207,025,474
42,180,155,016
3,857,497,325
--
78,723,116
-
(11,561,887,419)
-
50
---
15. Chi phi thu~ lhu nh~p doanh nghi$p hi$n hanh
17. Lgi nhu~n sau thu~ thu nh~p doanh nghi~p
(60 = 50 - 51 - 52)
(488,101,500) 597,817,755,077
175,207,025,474
10,898,143,660
42,843,898,775
40
14. Tong Igi nhu~n k~ toan trLPcYcthu~
(50 = 30 + 40)
15,343,382,750
Tong c(lng
Lo~i trlr
----
-
948,521,015
46,249,490,525
31
--
12. Chi phi khac
-
30
- - -
--
22
--
-
Arico
-
-
-
-
24
8. Chi phi ban hang
a6ng Vi~t nam
-
(11,561,887,419)
-
--
---
-
15,222,340,904
-
- ---
(22,693,777,799)
-
--
52,764,843,189
---
7,200
5,416
24
----
----
--
60,236,280,084
39,003,694,128
---
----
~~
BCTC hqp nhat - Quy 4 nam 2012
Bao cao ket qua kinh doanh chi tiet thea aon
vi
Page 2/2
