Báo cáo tài chính hợp nhất quý 2 năm 2014 - Công ty Cổ phần Kỹ Nghệ Lạnh

A

~

1

_

CONG TY CO PHANKY NGHt L~NH
72-74 Nguy6n Thi Minh Khai, Qu~n 3, TP. HeM

)

J

I

.I

, 1

BAo cAo

TAl CHINH HOP
NHAT
•
Quy II

Dam 2014
.

'....

.'- ...

.' .'-;~~~
,

.(

Ngay 12/08/2014

<:-

"?"-~

;

'~.""'--'" .'-:--:'


CONG TY CO PHAN

M~u s6 BOI-0;

KY NGH.J?:L~NH
A

?

z.,

X.

.a:::

BANG CAN DOl KE TOAN HQP NHAT
Tfli ngay 30 thong 06 nam 2014
DVT: t16ng Vi?! Nam
Tid san

Mas6

A. Tal san ng~n h~n (100 = 110+120+130+140+150)
I. Ti~n va cac khoan to'O'ng dO'O'ng ti~n
1. Ti€n
2. Cae khofm tuong duong ti€n
II. Cac khoan dAu to' tai chinh ng~n h~n
1. Ddu tu ngAn h~n
2. OIJ phong giam gia ddu tu ngAn h~n (*)
III. Cac khoan phai thu ng~n h~n
1. PMi thu eua khaeh Mng
2. Tra tmoe eho ngmJi ban
3. PMi thu nQi bQ ngAn h~n
4. Cae khoan pMi thu khae
5. DIJ phong cae khoan pMi thu ngAn h~n kh6 doi
IV. Hang tAn kho
1. Hang t6n kho
2. DIJ phong giam gia hang t6n kho (*)
V. Tai san ng~n h~n khac
1. Chi phi tra tmoe ngAn h~n

2. Thu~ GTGT duqe kh~u tni
3. Thu~ va cae khoan phai thu Nha nuoe
4. Tai san ngAn h~n khae
B. Tai san dai h~n (200 = 210+220+240+250+260)
I. Cac khoan phai thu dai h~n
II. Tai san c6 djnh
1. Tai san c6 djnh hii'u hlnh
- Nguyen gia
- Gia tra hao mon liiy k~ (*)
2. Tai san c6 djnh thue tai chinh
3. Tai san c6 djnh vo hlnh
- Nguyen gia
- Gia trj hao mon liiy k~ (*)
4. Chi phi xay dlfllg cO' ban dO' dang
III. Bit dQng san dAu to'

e

100
110
III
112
120
121
129
130
131
132
133
135

139
140
141
149
150
151
152
154
158
200
210
220
221
222
223
224
227
228
229

IV. Cac khoan dAu to' tai chinh dai h~n
1. Ddu tu vao eong ty con
2. Ddu tu vao eong ty lien k~t, lien doanh
V. Tai san dai h~n khac
1. Chi phi tra tmoe dai h~n
2. Tai san thu~ thu nh~p hoan l~i
3. Tai san dai h~n khae

230
240

250
251
252
260
261
262
268

= 100+200)

270

Tang cQng tai san (270

Thuy~t
minh

3
4

5

6
7

8

9(a)

S,(o

,(. kY

CUOI

654,927,533,013
223,587,981,021
39,587,981,021
184,000,000,000
776,576,466
2,931,047,144
(2,154,4 70,678)
176,288,685,409
179,593,637,171
18,475,520,269

613,207,794,364
246,710,853,123
34,710,853,123
212,000,000,000
6,157,120,766
7,931,047,144
(1,773,926,378)
179,496,446,856
183,848,640,776
18,442,310,131

1,772,943,069
(23,553,415,100)
232,209,770,342

233,711,685,852
(1,501,915,510)
22,064,519,775
2,300,852,614
13,305,442,885
47,548,430
6,410,675,846
183,620,763,493

3,868,375,469
(26,662,879,520)
174,783,072,967
176,285,088,164
(1,502,015,197)
6,060,300,652
1,540,045,615
3,072,500,998
72,720,271
1,375,033,768
115,898,543,104

69,201,332,151

71 ,841 ,544,805

64,345,620,768

67,085,344,504

128,423,538,773

(64,077,918,005)
9(b)

9(c)

s6 dAu nam

127,945,914,726
(60,860,570,222)

4,534,335,863
5,327,631,873
(793,296,010)

4,564,738,085

321,375,520

191,462,216

5,327,631,873
(762,893,788)

71,997,260,876
10
11
12

1

71,997,260,876
42,422,170,466
39,795,050,506
1,716,574,120
910,545,840

44,056,998,299
41,369,293,838
1,777,158,621
910,545,840

838,548,296,506

729,106,337,468


M~u

CONG TY CO PRAN KY NGHJ?:L.:\NH

,

to

Nguon von

Mas6

A. NQ' phai tra (300 = 310+330)

Thuy~t
minh

S6 cu6i kY

s6 BO1~DN

S6 d~u nam

300

469,846,733,314

364,601,206,493

310

438,529,054,503

329,119,870,851

,I

I

,!

.~

I. NQ' ngln h~n

1. Vay va ng ng~n h~n

311

13(a)

154,483,474,535

94,361,997,145

2. Phai tra cho nguai ban

312

14

65,548,993,764

55,693,043,876

3. Nguai mua tra ti€n tnroc

313

150,018,402,786

87,132,867,986

4. Thu~ & cac khoan phai nQp Nha nuoc

314

2,320,335,160

7,919,872,968

8,070,263,141

15,871,054,181

25,781,940,765

36,101,641,189

15

5. Phai tra c6ng nhan vien

315

6. Chi phi phai tra

316

7. Phai tra nQi bQ

317

8. Cac khoan phai tra, phai nQp khac

319

17

5,051,913,496

5,933,462,319

9. D\l' phong phai tra ng~n h~n

320

18

16,666,751,288

20,567,430,510

10. Quy khen thuOng & phuc Igi

323

19

10,586,979,568

5,538,500;677

330

31,317,678,811

35,481,335,642

1. Phai tra dai hl;ln khac

333

5,062,727,500

5,212,562,500

2. Yay va ng dai hl;ln

334

10,831,652,311

15,164,313,233

3. Doanh thu chua th\l'c hi~n

338

15,423,299,000

15,104,459,909

B. V6n chii SO' huu (400 = 410+430)

400

368,701,563,192

364,505,130,975

368,701,563,192

364,505,130,975

411

243,749,160,000

162,542,920,000

2. TMng du v6n c6 phAn

412

42,217,165,031

123,423,405,031

3. C6 phi~u ngan quy (*)

414

4. Quy dAu tu phat tri~n

417

33,377,081,332

31,526,528,034

5. Quy d\l' phong tai chinh

418

10,001,564,095

8,132,046,000

6. Lgi nhu~n sau thu~ chua phan ph6i

420

39,640,611,793

39,148,316,969

838,548,296,506

729,106,337,468

II. NQ' dili h~n

410

I. V6n chii SO' hii'u
1. V6n dAu tu cua chu

sa hihi

II. NguAn kinh phi va cacquy

khac

TAng cQng nguAn v6n (440 = 300+400)

16

13 (b)

20

(284,019,059)

(268,085,059)

430
440

2

.,

1

.;;

.;


CONO TY CO PRAN

KY

NOm LANH

M~u

cAc CHi TIEU NGoAI BANG CAN DOl
Tili san

Thuy~t minh

Ngo~i t~ cae lo~i
+ Dollar My (USD)
+ EURO(EUR)
+ Bemg Anh (GBP)
+ Yen Nh(lt (JPY)
+ Dollar Uc (AUD)

NguOi l~p bi~u

KE ToAN
S8 eu8i kY
115,192.31

6.20
7.16
45,000.00
0.67

K~ toan tru
Mai Thj Kim Dung

3

s6 BOI-Dl

S8 dAu nam

373,360.01
6.20

8.44
45,000.00
0.67


CONG TY CO pHAN

KY

'_

NGHB LANH

"i,

Mau s'6 B02-DN

BAo cAo KET QuA HOAT
. DONG
. SAN XUAT KINH DOANH HOP
. NHAT
Ky bao cao: Quy 2 niim 2014

Chi tieu

Masa

1. Doanh thu ban hang va cung
cftp dich v\l
2. Cae khoan giam trir doanh thu
3. Doanh thu thuAn v@ban hang
va cung cftp dich vy (10 = 01 - 02)
4. Gia vbn hang ban
5. Lc;rinhu~n gQP v@ban hang va
cung cip djch vy (20=10-11)
6. Doanh thu ho~t dQng tai ehinh
7. Chi phi iai ehinh
- Trong aD: Chi phi [iii vay
8. Chi phi ban hang
9. Chi phi quan ly dminh nghi~p
10. LQi nhu~n thuAn til" ho~t
dQng kinh doanh [30=20+(21-22)(24+25)]

11. Thu nh~p khae
12. Chi phi khae
13. LQ'inhu~n khae (40 = 31 - 32)
14. PhAn IQi nhu~n til"cong ty
lien k@t
15. Tang lvi nhu~n k@toan tnr6"c
thu@ (50 = 30 + 40)
16. Chi phi thu€ thu nh~p doanh
nghi~p hi~n hanh
17. Chi phi thu€ thu nh~p doanh
nghi~p hOM 1~i
18. LQi nhu~n sau thu@ thu nh~p
doanh nghi~p (60 = 50 - 51 - 52)
19. Lai co' ban tren ca phi@u

Thuy@t
minh

01

Quy 2/2014
166,285,284,856

£)VT: a6ng Vi~tNam
Lfiy k@
nam tru'o'c

Quy 2/2013

Lily k@

nam nay

192,801,589,975

278,725,049,662

02

336,236,937,642

1,337,850,009

10

21(a)

166,285,284,856

192,801,589,975

277,387,199,653

336,236,937,642

11

22

136,845,347,937

171,886,289,361

232,095,470,422

292,122,882;410

29,439,936,919

20,915,300,614

45,291,729,231

44,114,055,232

3,901,633,204
3,420,061,336
2,665,014,122
480,030,282
20,445,301,266

5,390,733,798
3,142,445,402
2,580,245,226
136,859,440
14,637,703,772

8,581,180,440
5,271,108,159
4,430,206,590
922,507,118

29,383,213, III

11,764,788,013
6,863,282,342
5,930,445,366
286,447,625
26,892,435,277

30

8,996,177,239

8,389,025,798

18,296,081,283

il,836,678,001

31
32
40

82,159,079
15,596,916
66,562,163

477,435,681
48,673,012
428,762,669

91,978,420
37,321,225
54,657,195

20
21
22
23
24
25

45

21(b)
23

24

20,604,380,876

4,246,423,286

10

13,309,162,688

50

848,022',100
.83,098,801

764,923,299

38,955,119,354

8,817,788,467

22,601,601,300

51

25

2,084,554,521

1,878,186,203

4,160,387,589

5,482,526,411

52

25

24,180,148

14,648,509

60,584,500

(107,080,146)

11,200,428,019

6,924,953,755

34,734,147,265

17,226,155,035

60
70

1,426

26

TP.HCM, ngily 12 thang 08 nam 2014
K@toan tru'o'ng

L~p bi~u

~

~.
~

~'825:;;llng
~~
~'(J?J

Q'
CONG TY
.:i:

*9,

..

Giam dac
0,:.
' , \~

C6P"AN~

KY NGH~ L~NH

.

t~

* IJI

.'''l

(SEAREr\COt'.J~/

~.t'~.........
«,,\',y
~ .) .-'-.,
C"\"

Mai Thi Kim Dung

Nguy~n Thi Thanh Hu'o'ng

4

~:~e

:&'/

Tin Phu-6"c

765


C6NG TY c6 PHAN

KY NGHI;: LANH

BAo cAo

Mfru

s6 B03-DN

LUU CHUYEN TIEN T$ H<}P NHAT

(Theo phtrong phap gian ti~p)
Kj bao cao.: Tit 01/0112014 din 30/0612014

Dan vi tinh: dang Vi~t Nam
Chi tieu

MlisB

I. LtrU chuy~n ti~n til ho~t dl)ng kinh doanh
1. L(1i nhu~n trll'dc thui
2.
3
.
-

II.

Bi€u chinh cho cae khoan:
Khdu hao tai san c6 dinh
Cac khoim d\l' phong
Liii, 16chenh lech tY gia h6i doai chua th\l'c hien
Liii, 16til ho~t dQng ddu tu
Chi phi Illi yay
L(1i nhu~n tit hO{lttlpng kinh doanh trll'dc thay tl6i van
Ill'Udpng
Tang, gilim cac khoim phai thu
Tang, giam hang t6n kho
Tang, giam cac khoan phai tra (Khong bao g6m Illi yay phai
tra, thuS TNDN phai nQp)
Tang, giam chi phi tra trucrc
Tian Illi yay dll tra
ThuS thu nMp doanh nghiep dll nQp
Tian thu khac til ho~t dQng kinh doanh

Tian chi khac cho ho~t dQng kinh doanh
Lll'u chuyin ti€n thuan tir hO{lttll)ng kinh doanh
LtrU chuy~n ti~n til ho~t dQng diu ttr

1 nan chi d€ mua s~m, xay d\l'llg tai san c6 dinh va cac tai SilO
. dai h~n khac
2 Tian thu til thanh Iy, nhuQllg ban tai san c6 dinh va cae tai
. san dai h~n khac
3. Tian chi cho yay, mua cac cong C\l ng cua dan vi khac
4. nan thu h6i cho yay, ban I~i cac cong C\lng cua dan vi khac
5. Tian chi ddu tu, gop v6n vao dan vi khac
6. Tian thu h6i d~u tu, gop v6n vao don vi khac
7. Tian thu Illi cho vay, c6 tuc va Igi nhu~n dugc chia
LU'Uchuyin ti€n thuan tir hopt dpng dau tll'
III. LtrU chuy~n ti~n til ho~t dQng tai chinh
1. Tian thu til phat hanh c6 phiSu, nh~n gop v6n cua chu

Mai Thj Kim Dung

Ky nay
38,955,119,354

22,601,601,300

02
03
04
05
06

3,669,162,322
(2,729,019,807)
18,751,825
(29,151,776,674)
4,430,206,590

3,974,624,461
(254,624,610)
234,191,236
(10,322,835,187)
5,930,445,366

08

15,192,443,610

22,163,402,566

09
10

(9,186,505,983)
(57,426,597,688)

8,570,636,275
76,406,592,466

11

46,484,980,157

(80,404,242,222)

12
13
14
15
16
20

813,436,333
(4,464,645,583 )
(6,888,593,253)
639,825,597
(5,810,113,166)
(20,645,769,976)

21

(1,028,949,668)

5,000,000,000
(51,392,880,000)
9,389,305,520
(38,032,524,148)

31

(522,651,005)

(5,000,000,000)
31,220,564,400
11,248,374,514
36,954,098,177

52,516,500,000

32

( 15,934,000)

(98,000,000)

33
34
36

206,051,703,440
(150,30 I,448,331)
(20,240,300,000)
35,494,021,109
(23,184,273,015)
246,710,853,123
61,400,913
223,587,981,021

134,172,970,464
(124,002,671,274)
(6,775,014,900)
55,813,784,290

104,690,975,995
129,861,171,187
223,812
234,552,370,994

40
50

60
61

70

K~ toan tru'O'ng

Nguy~n Thj Thanh Hu'ong
5

( 1,718,955,587)
(5,930,445,366)
(5,104,689,310)
2,708,269,267
(4,767,474,561)
11,923,093,528

7,810,268

23
24
25

26
27
30

sa hiiu

Ky trU'Cyc

01

2.2

2 Tian chi tra gop v6n cho cac chu sa huu, mua I~i c6 phiSu
. cua doanh nghiep dll phat hanh
3. TiBn vay ng~n h~n, dai h~n nh~n dugc
4. TiBn chi tra ng g6c yay
5. C6 ruc, Igi nhu~n dll tra cho chu sa huu
Lll'u ehuyin ti€n thuan tit hopt dpng tui ehinh
Lu'U chuy~n ti~n thuin trong ky (50 = 20 + 30 + 40)
Ti~n va ttrong dtrong ti~n diu ky
Anh huang cua thay d6i tYgia h6i doai quy d6i ngo~i te
Ti~n va ttrong du'ong ti~n cuai ky

Ngu.Qi l~p bi~u

Thuy~t
minh

3

CONG TY CO PRAN

KY NGm

L~NH

THUYET MINH

M~u s6 B09-DN

BAo cAo TAl CHiNH H<}p NHAT
Quy II nam 2014

1

D~C DIEM HO~T DQNG CVA CONG TY
Cong ty C6 phAn Ky ngh~ I~nh ("Cong ty") (ten ti€ng Anh la Seaprodex Refigeration Industry
Corporation) dugc thanh I~p t~i nu6'c CHXHCN Vi~t Nam theo gifrYchung nh~n dang ky kinh doanh s6
063592 do Sa K~ ho~ch va BAu tu TP. H6 Chi Minh cfrp ngay 18 thang 9 nam 1999 va di~u chinh IAn
thu 14 s6 0301825452 ngay 17 thang 06 nam 2014. Cac Gifry chung nh~n dang ky kinh doanh di~u
chinh sau:
GifrychUng nhan dang ky kinh doanh

Ngay

Thay
Thay
Thay
Thay

Thay
Thay
Thay
Thay
Thay
Thay
Thay
Thay
Thay
Thay

Ngay
Ngay
Ngay
Ngay
Ngay
Ngay
Ngay
Ngay
Ngay
Ngay
Ngay
Ngay
Ngay
Ngay

d6i
d6i
d6i
d6i

d6i
d6i
d6i
d6i
d6i
d6i
d6i
d6i
d6i
d6i

IAnthu
IAnthu
IAnthu
IAnthu
IAnthu
IAnthu
IAnthu
IAnthu
IAnthu
IAnthu
IAnthu
IAnthu
IAnthu
IAnthu

nhfrt
hai
ba

tu
nam
sau
bay
tam
chin

muai
muai
muai
muai
muai

mQt
hai
ba
b6n

29 thang
08 thang
24 thang
19 thang
09 thang
25 thang
04 thang
13 thang
16 thang
31 thang
21 thang
04 thang

24 thang
17 thang

03 nam
07 nam
10 nam
03 nam
12 nam
08 nam
11 nam
06 nam
08 nam
01 nam
06 nam
12 nam
01 nam
06 nam

2005
2005
2006
2007
2008
2010
2010
2012
2012
2013
2013
2013

2014
2014

Ho~t dQng chinh cua Cong ty la tu vfrn, khao sat thi~t k~, cung cfrp v~t tu, thi~t bi va thi cong I~p d~t cac
cong trinh I~nh cong nghi~p, di~u hoa khong khi, h~ th6ng di~n, phong ch6ng chay, thang may, cfrp thoat
nu6'c, cO'khi thuQc cac nganh cong nghi~p va dan d\mg.
Tn,l s6 chinh: Cong ty C6 PhAn Ky NgM L~nh (SEAREFICO) t~i s6 72-74 Nguy~n Thi Minh Khai,
phu6ng 6, qu~n 3, TP.HCM.
Chi nhanh t~i Ba N~ng: Cong ty CO'di~n I~nh Ba N~ng (SEAREE) co trl,l sa t~i Bu6ng s6 10, Khu Cong
nghi~p Hoa Khanh, Qu~n Lien Chi~u, TP. Ba N~ng, Vi~t Nam.
Cong ty con: Cong ty TNHH MQt Thanh Vien Ky NgM L~nh A Chau (ARICO) co trl,l sa t~i Lo 25 - 27
Bu6ng Trung Tam, Khu Cong nghi~p Tan T~o, Phu6ng Tan T~o A, Qu~n Binh Tan, TP. H6 Chi Minh,
Vi~tNam.
Cong ty dl:'idang kY v6'i Sa K€ ho~eh va BAu tu TP. H6 Chi Minh va nh~ duge GifrYchung nh~n dang
ky kinh doanh s6 4104002210 ngay 22 thang 10 nam 2007 d~ thanh I~p mQt cong ty m6'i 100% v6n eua
Cong ty v6'i ten g9i la Cong ty TNHH MQt thanh vien Ky ngh~ I~nh A Chau ("Cong ty con"). Cong ty
con co trl,l sa chinh t~i Lo 25 - 27 ducmg Trung Tam, Khu Cong nghi~p Tan T~o, phucYngTan T~o A,
qu~n Binh Tan. Trong nam 2008, Cong ty m6'i nay dugc dang ky nhu mQt dl! an dAu tu v6'i Ban Quan Iy
Cae Khu Ch~ xufrt va Cong nghi~p TP. H6 Chi Minh (HEPZA) va nh~n dugc GifrYchung nh~n dAutu
s6 41221000103 ngay 2 thang 4 nam 2008. T~i ngay 1 thang 1 nam 2010, dl! an dl:'idugc ehuy~n giao
eho eong ty m6'i nay du6'i hinh thuc gop v6n.
Ho~t dQng chinh cua cong ty con la san xu~t, gia cong, ch~ t~o thi~t bi, may moc, ph1,1ki~n nganh cO'
di~n I~nh, dich V1,1
tu vfrn, I~p r~p, eung cfrp v~t tu thi~t bi, thi cong, I~p d~t va bao tri, sua chua cac h~
th6ng, thi~t bi cO'-nhi~t-di~n I~mh,thi~t bi nghfmh tI! dQng hoa va di~u khi~n, h~ th6ng thang may va
thang Ian, xay dl!ng cong trinh dan d1,1ng,cong nghi~p, trang trf nQi- ngo~i thk

6

CONG TY CO PRAN

KY NGHB

M~u s6 B09-DN

L~NH

Nguai d~i di~n theo phap lu?t cua Cong ty uy quy~n cho Giam d6c cong ty con chiu trach nhi~m I~p bao
cao tai chfnh rieng cua cong ty con dap (rng cac yeu cdu nhfit quan vai chfnh sach cua cong ty my.
2
CHuAN Mlfc vA CUE DO KE ToAN Ap DVNG
2.1 Coos(r cua vi~c sO\ln I~p cae bao cao tiii chinh
Bao cao tai chfnh hgp nhfit da duQ'cso~n I~p theo cac ChuAn m\fc K€ toan Vi~t Nam, Ch€ dQ K€ toan
Vi~t Nam va cac quy dinh phap Iy co lien quan t~i mrac CHXHCN Vi~t Nam. Bao cao tai chfnh hgp
nhfit duQ'cso~n thao d\fa theo qui uac gia g6c.
Cac chfnh sach k~ toan duQ'Cap d\mg khi so~n I~p cac bao cao tai chfnh hgp nhfit la nhfit quan vai nhung
chfnh sach k€ toan ap dl,mgtrong nien dQtruac.
Cac bao cao tai chfnh hgp nhfit khong nh~m vao vi~c trinh bay tinh hlnh tM chfnh, k~t qua kinh doanh
va luu chuySn ti~n t~ theo cac nguyen t~c va thong I~ k€ toan thuang duQ'cchfip nh~n a cac nuac va cac
thS ch€ khac ngOllinuac CHXHCN Vi~t Nam. Cac nguyen t~c va thong I~ k€ toan sir d\mg t~i nuac
CHXHCN Vi~t Nam co thS khac vai cac nguyen t~c va thong I~ k€ toan t~i cac nuac va cac thS ch€ khac.
Bao cao tai chfnh CllaCong ty va cong ty con duQ'chQ'pnhfit thanh bao cao tai chfnh hQ'pnhftt clla Nhom
cong ty (gQi chung la "Nhom cong ty"). T~i ngay I~p bao cao, s6 cong ty con duQ'chQ'pnhfit la I c6ng ty.
2.2

HQ'Pnhit bao cao
Cong ty con
C6ng ty con la nhung doanh nghi~p rna Nhom C6ng ty co quy~n chi ph6i cac chinh sach tai chfnh va
ho~t dQng cua doanh nghi~p, thuang di kern la vi~c n~m giu hon mQt nira quy~n biSu quy8t. S\f t6n t~i

va Hnh huu hi~u cua quy~n biSu quy€t ti~m tang dang duQ'cth\fc thi ho~c duQ'cchuySn d6i se duQ'cxem
xet khi danh gia li~u Nhom C6ng ty co quy~n kiSm soat doanh nghi~p hay kh6ng. C6ng ty con duQ'chgp
nhftt toan bQkS tu ngay quy~n kiSm soat da chuySn giao cho Nhom C6ng ty. Vi~c hQ'pnhftt chfim dfrt kS
tu luc quy~n kiSm soat kh6ng con.
Khi hgp nhftt bao cao tai chinh, bao cao tai chfnh cua cong ty my va cac cong ty con se duQ'chQ'pnhftt
theo tUng khoan m\lCb~ng cach cQng cac khofm tuong duong cua tai san, nQ'phai tra, v6n cM sa huu,
doanh thu, thu nh~p khac va chi phi.
Gia tri s6 khoan dAutu cua c6ng ty my trong tung c6ng ty con va phAn v6n Cllac6ng ty my trong v6n
chu sa huu cua c6ng ty con phai duQ'c lo~i tm (quy dinh t~i ChuAn m\fc K€ toan "HQ'pnhftt kinh doanh",
chudn m\fc nay cling quy dinh phuong phap k€ toan khoan lQ'ith€ thuong m~i phlit sinh).
Giao dich, c6ng nQ'va cac khoan lai, cae khoan 15chua th\fc hi~n phlit sinh giua cac c6ng ty trong cimg
Nhom C6ng ty duQ'clo~i tru khi hQ'pnhftt. Chfnh sach k€ toan clla c6ng ty con thay d6i ho~c di~u chinh
(n~u cdn thi€t) dS dam bao S\fnhftt quan vai chinh sach k~ toan dang duQ'cNhom C6ng ty ap d\mg.

2.3 Nien dQ k~ toan
Nien dQ k~ toan clla C6ng ty b~t dAutu ngay I thang I d~n ngay 31 thang 12.
2.4

vj ti~n t~ Slr d\lng trong k~ toan
Don vi sir d\lng trong ke toan la tien dong Vi~t Nam va duQ'Ctrinh bay tren bao cao tai chfnh theo dong
VietNam.

DO'll

Cac nghi~p V\lphat sinh b~ng ngo~i t~ duQ'cquy d6i theo ty gia ap d\lng vao ngay phat sinh nghi~p V\!.
Chenh I~ch ty gia phlit sinh tu cac nghi~p VI,! nay duQ'cghi nh~n la thu nh~p ho?c chi phi trong bao cao
k€t qua ho~t dQng kinh doanh.
Tai san va nQ'phai tra b~ng ti~n g6c ngo~i t~ t~i ngay cua bang din d6i k€ toan duQ'cdanh gia I~ithea ty
gia ap d\lng vao ngay cua bang can d6i k€ toano Chenh I~ch ty gia phlit sinh tu vi~c danh gia I~i nay duQ'c
ghi nh~n la thu nh~p ho?c chi phf trong bao cao k€t qua ho~t dQng kinh doanh.

7


CONG TY CO pHAN KY NGHE. LANH'
.
Ty gia

ghi nh~n t~i

thai

diSm

l~p bao

..

,

\~

Mau sQ n09-DN

cao: T?i ngay 30 thang 06 nam 2014

USD

21,297.14
28,918.46

36,121.04
208.64
16,944.28
19,935.21

EUR
GBP
JPY
SGD
AUD

VNDIUSD
VNDIEUR
VND/GBP
VND/JPY
VND/SGD
VND/AUD

2.5 H~ thang va hinh thuc sA k~ toan ap d\lng
Cong ty va cae cong ty con sfr d\mg hinh thue chung tir ghi s6 d~ ghi s6 cae nghi~p v\l kinh tS phat sinh.

2.6 Ti~n va cac khoan tU'ong dU'ong ti~n
Ti€n va cae khoan tuong duong ti€n bao g6m ti€n m~t t?i quy, ti€n gfri ngan hang, ti€n dang ehuy~n, ti€n
gfri khong leY h?n va cac khofm ddu tu ng~n h?n khae co thai h~n dao h?n ban ddu khong qua ba thang.

2.7 Ghi nh~n doanh thu va ghi van cong trinh
Doanh thu duO'e ghi nh~n khi Nhom Cong ty co kha nang nh~n duO'e cac IO'ifeh kinh tS co th~ xac djnh
duO'c mQt caeh ch~e eh~n. Doanh thu duO'e xac djnh theo gia trj hO'p Iy clla cae khoan da thu ho~e se thu
duO'c sau khi trir di cae khoan chiSt khAu thuong m?i, giam gia hang ban va hang ban bj tra I~i. Cae di€u
ki~n ghi nh~n C\l th€ sau day cling phai duO'e dap ung khi ghi nh~ doanh thu:

H!J'Pdang idp dq.t
Khi kSt qua thlJC hi~n hqp d6ng I~p d~t co th€ duO'e uae tfnh mQt caeh dang tin c~y, thi doanh thu va chi
phf lien quan d8n hqp d6ng duO'c ghi nh~n tuong t'rng vai phdn cong vi~c da hoan thanh duO'c khaeh
hang xae nh~n va da xuAt hoa dan vao ngay k8t thuc ky k8 toano Cac khoan tang giam kh6i luO'ng I~p
d~t, cac khoan thu b6i thuang va cae khofm thu khac chi duO'c h~ch toan vao doanh thu khi da th6ng
nhAt vai khach hang, duO'c khach hang xac nh~n va xuAt hoa don tiii chfnh.
Khi ket qua thlJC hi~n hqp dong lap d~t khong the duO'c uac tfnh mQt cach dang tin c~y, thi doanh thu
chi duO'c ghi nh~n tuong duong vai chi phf Clla hqp d6ng da phat sinh rna vi~e hoan tra la tuong d6i
ch~c ch~n.
Khi mQt hoa don duO'c xuAt tmac cho kh6i luqng cong vi~c chua hoan thanh va chua duO'c khach hang
xac nh~n t?i thai di€m l~p bao cao, gia trj hoa don duO'c ghi nh~n la mQt khoan doanh thu chua thlJc
hi~n.
Gia v6n cong tdnh duO'c ghi nh~n dlJa theo tY I~ kh6i luqng cong vi~c hoan thanh t~i thai di€m cu6i ky
va tY l~ lai gQP cong tdnh dlJ tfnh. T6ng Giam d6c, Giam d6e cong ty con va chi nhanh co traeh nhi~m
theo dei, c~p nh~t va di€u ehinh t)' l~ lai gQP djnh kyo

Doanh thu ban hang
Doanh thu ban hang duO'c ghi nh~n khi cac rlli ro trQng y8u va cac quy€n
ehuy€n sang nguai mua.

sa hQu hang

hoa da duO'c

TiJn liii
Thu nh~p ti€n lai duO'c ghi nh~n khi ti€n lai phdem l~i) trir khi kha nang thu h6i ti€n lai khong ch~c ch~n.

sa d6n

deh (co dnh d8n IO'ituc rna tai san

cJ tu-c
Thu nh~p v€ c6 tuc duO'c ghi nh~n khi quy€n duO'c nh~n khofm thanh toan c6 tuc clla Nhom Cong ty
duO'c phe chufin.

2.8 Khoan phai thu khach hang
Cac khofm phai thu duQ'c trinh bay tren bao cao tai chfnh theo gia trj ghi s6 cae khoan phai thu tir khaeh
hfmg va phai thu khac sau khi dn tru eac khoan dlJ phong duQ'c I~p cho eac khoan phai thu kh6 doi.
DlJ phong nO'phai thu kho doi th~ hi~n phdn gia trj ella cac khoan phai thu rna Nhom Cong ty dl,l'ki8n
khong co kha nang thu h6i t~i ngay k~t thuc ky kS toano Tang ho~c giam 56 du tai khoan dlJ phong duqc
h?ch toan vao chi phf quan Iy doanh nghi~p trong nam.

8


~

CONO TY
2.9

CO PHAN KY NOHS

M~u s6 B09-DN

Li}NH

Hang tAn kho
Hang t6n kho duQ'cth~ hi~n theo gia thdp hon khi so giua gia g6c va gia tri thulln co th~ thlJc hi~n du,Q'c.

Gia g6c duQ'cxac dinh theo cO'sO'blnh quan gia quy~n va bao g6rn tat ca cac chi phi rnua, chi phi cbe
bi~n va cac chi phi khac d~ rnang hang t9n kho d~n dung di~u ki~n va dia di~rn hi~n t~i cua chung.
Trong trucmg hQ'pcac san phdrn ho~c cong trinh duQ'csan xuat, I~p d~t, gia g6c bao g6rn tat ca cac chi
phi trIJCti~p va chi phi san xuat chung dlJa tren cac cap dQhOC;tt
dQng blnh thuOng. Gia trt thulln co th~
thlJc hi~n duQ'cIa gia rna theo do hang t6n kho co th~ ban duQ'ctrong chu ky kinh doanh blnh thuOng tru
di s6 uac tinh v~ chi phi hoan tdt va chi phi ban hang.
D(rphong cho himg tan kho
DIJ phong cho hang t6n kho duQ'ctrich I~p cho phlln gia tri dlJ ki~n bi t6n that do cac khoan suy giarn
trong gia tri (do giarn gia, hu hong, kern phdrn chdt, 16ithOi v.v.) co th~ xay ra d6i vai nguyen v~t li~u,
thanh phdrn, hang hoa t6n kho thuQc quy~n sO'huu cua Nhorn Cong ty dlJa tren b~ng ch(mg hQ'PIy v~ SIJ
suy giarn gia tri t~i ngay k~t thuc ky k~ toan narn.
So tang ho~c giarn khofm dlJ phong giarn gia hang ton kho duQ'chC;tchtoan vao gia von hang ban trong
narn.

2.10 Tai san

ca dlnh

Tai san

c6 iljnh

hii'u hinh va tai san

c6 iljnh

vo hinh

Tai san c6 dinh duQ'cth~ hi~n theo nguyen gia tru di khau hao lOyk~. Nguyen gia bao g6rn cac chi phi

lien quan trlJc ti~p d~n vi~c rnua s~rn tai san c6 dinh.
Kh6uhao
Tai san c6 dinh duQ'ckhau hao theo phuO'ng phap dUOngth~ng d~ tm dlln nguyen gia tai san qua su6t
thai gian huu dl,mguac tinh. Cac ty I~ khau hao hang narn nhu sau:
Nha cira
May rnoc thi~t bi
Phuong ti~n v~n tai
Thi~t bi quan Iy
Phlln rn~rn
Tai san c6 dinh khac

5 - 25 narn
5 - 20 narn
6 - 10 narn
3 - 8 narn
3 narn
5 - 20 narn

Quy~n sir d"mg ddt co thai h~n sir d"mg lau dai duQ'cghi nh~n theo gia g6c va khong khdu hao.
Thanh If
Lai va 16do thanh Iy nhuqng ban tai sfm c6 dinh duQ'cxac dinh b~ng s6 chenh l~ch gifra s6 ti~n thu
thu~n do thanh Iy vai gia tri con I~i cua tai san va duQ'cghi nh~n Ia thu nh~p ho~c chi phi trong bao cao
k~t qua ho~t dQng kinh doanh.
2.11 Chi phi xay dl}'ng CO' ban dO'dang
Chi phi xay dlJng cO'ban dO'dang, bao g6rn tai san c6 dinh huu hlnh dang xay d\l'ng, duQ'cghi nh~n theo
gia g6c. Chi phi nay bao g6rn cac chi phi v~ xay dlJng, may rnoc thi~t bi va cac chi phi trlJc ti~p khac.
Chi phi xay dlJng cO'ban dO'dang chi duQ'ck~t chuy~n sang tai san c6 dinh va trich khdu hao khi cac Uti
san nay duQ'choan thanh va dua vao hOC;tt
dQng.

9


CONG TY CO PRAN KY NGI$

Mfru s6 B09-DN

LANH

2.12 BAu to' chUng khmin va cac khmln dAu to' khac
BAu tu chung khOl:inva cac kho{m dAutu khac duqc ghi nh~n theo gia mua thgc t€. Dg phong duqc I~p
cho vi~c giam gia tri cua cac khoan dAutu co th~ chuy~n nhuqng duqc tren thi trucmg vao ngay k€t thuc
ky k€ toan tuong ung v&i chenh I~ch giua gia g6c cua c6 phi€u v&i gia trj thi trucmg t~i ngay do theo
huang dfin cua Thong tu s5 228/2009/TT-BTC do Be)Tai chinh ban hanh ngay 7 thang 12 nam 2009 va
cac van ban sua d5i, b6 sung ho?c thay th€ n€u co. Tang ho?c giam s5 du tai khoan dg phong duqc h~ch
toan vao chi phi tai chinh cua Nhom Cong ty trong nam.
2.13 BAu tO'vao cac cong ty lien k~t
Cac kho{m dAutu vao cac cong ty lien k€t duqc h~ch toan theo phuong phap v5n chu sa hihI. Cong ty
lien k€t la cong ty rna trong do Nhom Cong ty co anh huang dang k~ nhung khong phai la cong ty con
hay cong ty lien doanh cua Nhom Cong ty. Thong thuang, Nhom Cong ty duqc coi la co anh huang
dang k~ n€u sa hihI tren 20% quy~n bi~u quy€t a don vi nh~n dAu tu.
Trong bao cao tai chinh hqp nhftt, khoan dAutu vao cong ty lien k€t duqc trinh bay theo phuong phap
v6n chu sa huu, khoan dAu tu duqc ghi nh~n ban dftu tren bang can d6i ke toan hqp nhftt theo gia g5c,
sau do duqc di~u chinh theo nhUng thay d6i cua phftn sa hihI cua Cong ty trong gia trj tai san thuAn cua
cong ty lien k€t sau khi mua. Lqi th€ thuong m~i duong phat sinh tu vi~c dAutu vao cong ty lien ket
duqc phan anh trong gia tri con I~i cua khoan dAutu va duqc phan b6 trong khoang thai gian muai (l0)
nam. Lqi th€ thuong m~i am se duqc ghi nh~n ngay vao bao cao k€t qua ho~t dQng kinh doanh hqp nhfrt.
PhAn sa hihI cua nha dAutu trong Iqi nhu~n/(16) cua cong ty lien k€t sau khi mua duqc phan anh tren
bao cao k€t qua kinh doanh hqp nhftt va phAn sa hil'u cua nha dAutu trong thay d6i sau khi mua cua cac
quy t?i cong ty lien k€t duqc ghi nh~n vao cac quy. C6 mc nh~n duqclLqi nhu~n duqc chia tu cong ty

lien k€t duqc cftn tru vao khoan dAutu vao cong ty lien k€t.
Cac bao cao tai chinh cua cong ty lien k€t duqc I~p cung ky v&i cac bao cao tili chinh hqp nhftt cua
Nhom Cong ty va su d\mg cac chinh sach k€ toan nhftt qUlinv&i Nhom Cong ty. Cac di~u chinh hqp
nhftt thich hqp dtl duqc ghi nh~n d~ bao dam cac chinh sach k€ toan duqc ap d\mg nhftt quan v&iNhom
Cong ty trong truang hqp cAnthi€t.
2.14 Chi phi di vay
Chi phi di vay bao g5m Itli ti~n vay va cac chi phi khac phat sinh lien quan trgc ti~p d~n cac khoan vay
cua Nhom Cong ty.
Chi phi di vay duqc h?ch toan nhu chi phi phat sinh trong nam ngo~i tru cac khoan duqc v6n hoa nhu
theo nQi dung cua do?n ti€p theo.
Chi phi di vay lien quan trgc ti€p d~n vi~c mua s~m, xay dgng ho~c hlnh thanh mQt tai san C\lth~ dn co
mQtthai gian du dai d~ co th~ dua vao Slr d\lng theo m\lc dich djnh tru&c ho?c d~ ban duqc v5n hoa vao
nguyen gia cua tai san do.
2.15 Thu~ thu nh~p doanh nghi~p hi~n hanh va hoan I~i
Thui thu nh{ip hijn hanh
Tai san thu~ thu nh~p va thu~ thu nh~p phai nQp cho nam hi~n hanh va cac nam tru&c duqc xac djnh
b~ng s6 ti~n dg ki€n phai nQp cho (ho~c duqc thu h5i tu) C(Jquan thu€, dga tren cac muc thu~ sufrt va
cac lu~t thu~ co hi~u Igc d~n ngay k~t thuc ky k~ toano
Thu~ thu nh~p hi~n hanh duqc ghi nh~n vao k~t qua ho~t dQng kinh doanh ngo~i trlr truang hqp thu~ thu
nh~p phat sinh lien quan d€n mQt khoan m\lc duqc ghi th~ng vao v6n chu sa huu, trong truang hqp nay,
thu~ thu nh~p hi~n hanh cung duqc ghi nh~n trgc ti~p vao v5n chu sa hu'u.

10


CONG TY CO PHAN

KY NGI-$

Mftu s6 B09-DN

L~NH

Nhom Cong ty chi duQ'cbil tru cac tai san thu~ thu nh~p hi~n hanh va thu~ thu nh~p phai tra khi Nhom
Cong ty co quy~n hQ'Pphap duQ'cbil tru giua tai san thu~ thu nh~p hi~n hanh v6i thu~ thu nh~p hi~n
hanh phai nQp va Nhom Cong ty d\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 thufin.
Thui thu nh~p hoiin fiJi
Thu~ thu nh~p hoan l~i duQ'cxac dinh cho cac khoan chenh l~ch t~m thai t~i ngay k~t thuc ky k~ to{m
nam giua cO'sa tinh thu~ thu nh~p cua cac tai san va nQ'phai tra va gia tri ghi s6 cua chung cho rnl)c dich
l~p bao cao tai chinh.
Thu~ thu nh~p hoan l~i phai tra duQ'cghi nh~n cho tAtca cac khoan chenh l~ch t~rn thai chiu thu~, ngo~i
tm:
• Thu~ thu nh~p hoan l~i phai tra phat sinh tu ghi nMn ban dfiu cua rnQttai san hay nQ'phai tra tu
rnQtgiao dich rna giao dich nay khong co anh huang d~n lQ'inhu~n k~ toan ho~c lQ'inhu~n tinh thu~
thu nh~p (ho~c 16tinh thu~) t~i thai di8rn pMt sinh giao dich;
Cac chenh 1~cht~rn thai chiu thu€ g&nli~n v6i cac khoan dfiu tu vao cong ty con, cong ty lien k€t
va cac khoan v6n gop lien doanh khi co kha nang ki8rn soat thai gian hoan nh~p khoan chenh l~ch
t~m thai va ch&cch&nkhoan chenh l~ch t~rn thai se khong duQ'cho~mnh~p trong tuang lai co th8 d\f
doan.
'
o

Tai san thu€ thu nh~p hoan l~i dn duQ'cghi nh~n cho t~t ca cac chenh 1~cht~rn thai duQ'ckh~u tru, gia
tri duQ'ckh~u tru chuy8n sang cac narn sau cua cac khoan 16tinh thu€ va cac khoan uu dai thu€ chua Slr
dl)ng, khi ch&cch&ntrong tuang lai se co lQ'inhu~n tinh thu€ d8 Slrdl)ng nhung chenh l~ch t~rn thai
duQ'Ckh~u tru, cac khoan 16tinh thu€ va cac uu dai thu€ chua Slrdl)ng nay, ngo~i tru:
Tai san thu€ hoan lai phat sinh tu ghi nh~n ban dAucua rnQttai san ho~c nQ'phai tra tu rnQtgiao
dich rna giao dich nay khong co anh huang d€n 1Q'inhu~n k€ toan ho~c lQ'inhu~n tinh thu€ thu nh~p
(ho~c 16tinh thu€) t~i thai di8rn phat sinh giao dich;

o TAtca cac chenh l~ch t~rn thai duQ'ckhAutru phat sinh tu cac khoan dAutu vao cac cong ty con,
cong ty lien k€t va cac khoan v6n gop lien doanh khi ch&cch&nla chenh l~ch t~rn thai se duQ'choan
nh~p trong wang lai co th8 d\f doan duQ'cva co lQ'inhu~n chiu thu€ d8 Slrdl)ng duQ'ckhoan chenh

o

l~ch t~m thai do.
Gia tri ghi s6 cua tai san thu€ thu nh~p doanh nghi~p hoan l~i phai duQ'cxem xet l~i vao ngay k€t thuc
ky k€ toan va phai giarn gia tri ghi s6 cua tai san thu€ thu nh~p hoan l~i d€n rnuc bao dam ch&cch&nco
du lQ'inhu~n tinh thu€ cho phep lQ'iich cua rnQtphfin ho~c toan bQtai san thu€ thu nh~p hoan l~i duQ'c
Slrdl)ng. Cac tai san thu€ thu nh~p doanh nghi~p hoan l~i chua ghi nh~n tm6c day duQ'cxern xet l~i vao
ngay k€t thuc ky k€ toan va duQ'cghi nh~n khi ch&cch&nco du lQ'inhu~n tinh thu€ d8 co th8 su dl)ng cac
tai san thu€ thu nh~p hoan l~i chua ghi nh~n nay.
Tfli san thu€ thu nh~p hoan l~i va thu€ thu nh~p hoan l~i phai tra duQ'cxac dinh theo thu€ su~t d\f tinh se
ap dl)ng cho narn tai san duQ'cthu h6i hay nQ'phai tra duQ'cthanh toan, d\fa tren cac rnuc thu€ su~t va
lu~t thu€ co hi~u l\fc vao ngay k€t thuc ky k€ toan narn.
Thu€ thu nh~p hoan l~i duQ'cghi nh~n vao k€t qua ho~t dQng kinh doanh ngo~i tru tmang hQ'pthu€ thu
nh~p phat sinh lien quan d€n rnQt khoan rnl)c duQ'cghi th~ng vao v6n chu sa huu, trong tmang hQ'pnay,
thu~ thu nh~p hoan l~i cling duQ'cghi nh~n tn,rc ti€p vao v6n chu sa huu.
Nhorn Cong ty chi duQ'cbil tru cac tai san thu€ thu nh~p doanh nghi~p hoan l~i va thu€ thu nh~p hoan l~i
phai tra khi Nhorn Cong ty COquyen hQ'pphap duQ'cbil tru giua tili san thu€ thu nh~p hi~n hilnh v6i thu€
thu nh~p hi~n hanh phai nQp va cac tai san thu~ thu nh~p hoan l~i va thu~ thu nh~p hoan l~i phai tra lien
quan t6i thu~ thu rih~p Nhorn Cong ty duQ'cquan ly bai cilngrnQt cO'quan thu€ d6i v6i cilng rnQtdan vi
chiu thu€ va doanh nghi~p dl,l'dinh thanh to{mthu€ thu nh~p hi~n h~mhphai tra va tai san thu~ thu nMp
hi~n hanh tren cO'sa thufin.

11


CONO TY CO PHAN

KY NOm:

M~u

L~NH

s6 B09-DN

2.16 Chia e6 trre
Phftn c6 tuc Clla c6 dong CllaNhom Cong ty duqc ghi nh~n la mQt khoan phai tra trong ~ac bao cao tai
chinh Cllaky k6 to{m rna c6 tuc duqc E>~ihQi d6ng c6 dong phe chuAn ho~c duqc HQi dong quan tri
thong qua (trong truemg hqp t~m trng c6 tuc).
2.17 Cae ben lien quan
Duqc coi la cac ben lien quan la cac doanh nghi~p - k€ ca cong ty m¥, cong ty con - cac ca nhan, tr\f~
ti6p hay gian ti6p qua mQt ho~c nhi~u trung gian, co quy~n ki€m soat Nhom Cong ty ho~c ~hiu S\fkiem
soat CllaNhom Cong ty, ho~c dmg chung SlJki8m soat v6'i Nhom Cong ty. Cac ben lien ke~,cac ca nhan
nao tr\fc ti6p ho~c gian ti6p n~m quy~n bi€u quy6t Clla Cong ty rna co anh hu6ng dang k€ doi v6'i Nhom
Cong ty, nhiing chuc trach quan 19Chllch5t nhu giam d5c, vien chuc CllaNhom Cong ty, nhiing !hanh
vien than c~n trong gia dinh clla cac ca nhan ho~c cac ben lien k6t nay ho~c nhung cong ty lien ket v6'i
cac ca nhan nay cling duqc coi la ben lien quan.
Trong vi~c xem xet m5i quan h~ Cllatimg ben lien quan, ban chfrt Cllam5i quan h~ duqc chu 9 chu
khong phai chi la hinh thuc phap 19.
2.18 D\f phong trQ'edp thai vi~e
Trq cfrp thoi vi~c cho nhan vien duqc trich tru6'c vao cu5i m6i nien dQ bao cao cho toan bQ nguai lao
dQng da lam vi~c t~i Cong ty duqc han 12 thang cho d6n ngay 31 thang 12 nam 2008 v6'i muc trich cho
m6i nam lam vi~c Hnh d6n ngay 31 thang 12 nam 2008 b~ng mQt mia muc luang binh quan thang theo
Lu~t Lao dQng, Lu~t bao hi8m xa hQi va cac van ban hu6'ng dftn co lien quan. Til ngay 1 thang 1 nam
2009, muc luang binh quan thang d€ Hnh trq cfrp thoi vi~c se duqc di~u chinh vao cu5i m6i nien dQ bao
cao theo muc luang binh quan Clla sau thang gAnnhfrt tinh d6n thai di€m l~p bao cao. PhAn tang len

trong khoan trich tru6'c nay se duqc ghi nh~n vao bao cao k6t qua kinh doanh.
Khoan trq cfrp thoi vi~c trich tru6'c nay duqc sir d1,mgd8 tra trq cfrp thoi vi~c cho nguai lao dQng khi
chfrm dlrt hqp d6ng lao dQng theo Di~u 42 clla BQ lu~t Lao dQng.

.

.

2.19 Phan ehia loi nhuan

.

Lqi nhu~n thuAn sau thu6 thu nh~p doanh nghi~p co th8 duqc chia cho cac c6 dong sau khi cac c6 dong
thong qua t~i E>~ihQi C6 dong Thuemg nien va sau khi trich cac quy theo E>i~ul~ CllaNhom Cong ty va
cac quy dinh phap 19 Clla Vi~t Nam.

Quy dtj:phong tai chinh
Quy d\f phong tai chinh duqc trich l~p til lqi nhu~n thuAn CllaNhom Cong ty theo d~ xufrt cua HQi d6ng
Quan tri va duqc cac c6 dong pbe duy~t t~i E>~ihQi C6 dong Thuemg nien. Quy duqc danh rieng nh~m
bao v~ cac ho~t dQng kinh doanh clla Nhom Cong ty tru6'c cac rui ro ho~c thi~t h~i kinh doanh ho~c dlJ
phong c,h~cac kho~n 16 ho~c thi~t h~i va cac truemg hqp bfrt kha khang ngoai d\f ki6n, vi dl,lnhu hoa
ho~n, bat on kinh te va tai chinh cua qu5c gia ho~c cua bfrt ky nai khac, V.v..

Quy aliu til'ph tit triln
Quy d,Autu phat tri8n kinh doanh duqc trich I~p til Iqi nhu~n thuAn cua Nhom Cong ty theo d~ xufrt cua
HQ,idong Quan tri va duqc cac c6 dong phe duy~t t~i E>~ihQi C6 dong Thuang nien. Quy nay duqc trich
nham rna rQng ho~t dQng kinh doanh ho~c dAutu chi~u sau cua Nhom Cong ty.

Quy khen thU'ung va phuc l(li
Q,uykhen thu6ng va phuc Iqi duqc trich I~p tu Iqi nhu~n thuAn cua Nhom Cong ty theo d~ xufrt cua HQi

do?g Quan tri va duqc--ca~~c6dong-phe duy~tt~i f)~i hQi C6 dong'fhuemg-nien. Quy nay-duqc trfchl~p
nham ~en thu~g, khuyen khich, dai ngQ tien va hi~n V?t, dem I~i phuc Iqi chung va nang cao dai s6ng
v~t chat, tinh than cho ngu
12


c6~o TY CO PHAN KY NOm:
3

Mfru s6 B09-Dl'

L~NH

TIEN vA cAc KHO.AN TUONG DUONG TIEN
31/12/2013

30/06/2014
VND

VND
791,852,367

709,157,917

Tien m~t

33,919,000,756
212,000,000,000
246,710,853,123

38,878,823,104

Tien gfri ngan hang khong ky h~n

184,000,000,000

Cae kho{m tU01lg ducmg tien (*)

223,587,981,021

TAng cQng

(*) Cac khocm tuang auang tiJn: TiJn giri I1gan hcmg co kj; h{ln kh6ng qua ba thang.

4

cAc KHO.AN DAu TUTAI cHiNH NGAN H~N
31/12/2013

30/06/2014

VND

VND

5,000,000,000

Tien gfri ng~n h~n t~i ngan hang (*)
f)Au tlTvao chUng khoan da niem y~t (**)

1,481,803,200

1,481,803,200

f)Au tu vao chUng khoan chua niem y~t (* *)

1,449,243,944

1,449,243,944

(2,154,470,678)

(1,773,926,378)
6,157,120,766

D\I' phong giam ghi dAu tu ng~n h~n (* * *)

776,576,466

Gia trj thu~n
(*) Ti€n gfri co ky h~n tren 3 thang va du6i 1 nam tl;\ingan hang.

(* *) Danh sach cua chUng khoan niem y~t va chua niem y~t theo gia tri va s6 Im;mg:
31/12/2013

30/06/2014

ca phiiu

sA hron.
(CP)

5MB

17,576

812,500,000

SPD

71,950

669,303,200

g

(CP)

Gia tr!
(VND)

17,576
71,950

812,500,000
669,303,200

niem yit

Cong ty Bia Sai Gon Phu Yen
Cong ty CP XNK Thuy san Mien Trung

1,481,803,200

1,481,803,200

Cqng

ca phiiu

sA hrQ'llg

Gia trl.'
(VND)

MiiCP

chua niem yit

Cong ty CP Bao hi€m Vi€n Dong

VAS

2,850

Cong ty CP TS Nam Can

SNC

31,906

1,130,175,000
319,068,944
1,449,243,944
2,931,047,144

CQng
TAng eQng

(***) Bi~n dQng d\l' phong giam gia dAu tu ng~n hl;\ntrong ky nhu sau:
30/06/2014

VND

Tang d\l' phong
Hoan nh~p
S6 du cu6i ky

13

1,130,175,000

31,906

319,068,944
1,449,243,944
2,931,047,144

31/12/2013

VND

(380,544,300)

(3,052,077,826)
(3,679,348)

(2,154,470,678)

1,281,830,796
(1,773,926,378)

(1,773,926,378)

S6 du dAu ky

2,850


_

----------._.__
.~

..
... -

.. _'-------_.~
------------_

----

14



Mfiu s6B09':DN

CONG TY CO PHAN KY NGI$ L~NH

(*) Quy~n sir d\mg d~t c6 thai gian sir d\h1g Iau df!i do d6 khong tinh kh~u hao (3.825m2 d~t t~i s6 31
Ngii Hanh San, Qu~n Ngii Hanh San, TP.Df! Nfulg).
(**) Chi phi sir d\lng 15.395m2 d~t t~i 127 An Duang Vuang, Qu~ 6, TP.HCM: 111.387.753 VND

(c)

Chi phi xay d\fDg coo ban dO' dang

30/06/2014

31/12/2013

VND

. VND

S6 du dfiu nam

191,462,216

20,613,297

Tang trong kY

129,913,304

170,848,919

S6 du cu6i kY

321,375,520

191,462,216

-I

.. 1

i

16


CONG TY CO PRAN

KY NGlIE

L~NH

Mfiu

s6 B09-Dl'

10 DAu Tl1vAo

CONG TY LIEN KET
~~ng ~ s~ hi1u 36~ v6~ tl;\iCong ty CP Xay ~~p Thira Thien Hu~ (HCC). Chi ti~t khmin dAu tu vaa cong ty

hen ket da duqc hqp nhiit thea phuong ph?p von chu

sa hii"uduqc

trinh bay nhu sau:

30/06/2014
VND
Gia tri dAu ill

51,392,880,000

Phftn lqi nhu~n tir cong ty lien k~t (HCC) (*)

20,604,380,876
71,997,260,876

Gia tri ghi s6 .

31/12/2013
VND

(*) Trong ti~:

14,118,408,000

'- L(li thi thuang mgi am philt sinh tgi ngay mua:
- L(li nhugn 6T/2014 tir c6ng ty lien kit (HCC):

6,485,972,876

11 CHI PHi TRA. TR110C DAI H~N
31/12/2013
VND

30/06/2014
VND
Chi phi tra truac thue d~t
Cong C\!, d\!ng C\!
Khac
S6 du cu6i kY

12 TAl SAN THUE THU N~P

34,795,503,183
895,103,054
4,104,444,269

35,276,547,003
985,188,618
5,107,558,217

39,795,050,506

41,369,293,838

HOAN L~I
31/12/2013
VND

30/06/2014
VND

13 CACKHOANVAY
.
a) Yay va nC!ng~n h~n

517,059,288
1,260,099,333
1,777,158,621

1,777,158,620
(60,584,500)
1,716,574,120

S6 du dAu ky/ nam
Tang/ giam trang ky/ nam
S6 du cu6i ky/ nam

j

31/12/2013

VND

30/06/2014
VND
Vayng~n hl;\n
Vay dili hl;\n d~n hl;\ntra

145,818,152,691
8,665,321,844

85,696,675,301
8,665,321,844

TAng cQng.

154,483,474,535

94,361,997,145

66,783,345,341
19,016,245,344
68,683,883,850

34,147,767,345
24,605,764,127
35,608,465,673

Trang do:
.; VP .H6 Chi Minh yay tl;\ingan hang
- Chi nhanh Da N~ng yay tl;\ingan hang

- ARICO yay tl;\ingan hang

b) Yay va nC! dai h~n

31/12/2013

30/06/2014
VND
Yay dai hl;\n
Yay dai hl;\n d~n hl;\n tra

TAng cQng
Trang do:
- ARICO yay dai hl;\ntl;\ingan hang

sA du

yay dai han tai ogao hangJhOi QJ~JJl..3_o.L0.612j)J4:

19,496,974,155
(8,665,321,844)

VND
23,829,635,077
(8,665,321,844)

10,831,652,311

15,164,313,233

10,831,652,311

15,164,313,233

-------------

_ Yay dai hl;\n vai s6 ti~n 10.831.652.311 d6ng Vi~t Nam tl;\iNgan hang Dftu Tu va Phat Tri~n - Chi nhanh
TP. HCM (taan be>yay b~ng d6ng Vi~t Nam) thea hqp d6ng yay s6: 0031012009/0001403 ngay 31 thang 12
nam 2009.

17
It

,~

....

---

-_ _~--- ~--..


CONG TY CO PHAN

KY NGI$

M~u s5 B09-DN

L~NH

_Khofm yay nay duqc dam bao b~ng tai san hinh thanh tu v6n yay theo hqp d6ng the ch~p s6
70/2009/3216846 ngay 31 th{mg 12 nam 2009. Tai sim the ch~p la nha cua, may moc thiet bi va phuong ti~n
v~n tai vai t6ng tri gia con l~i la 11.057.473.768 d6ng (T~i ngay 31/12/2013: 11.851.071.904 d6ng).
_ Cac khoan yay nay duqc h6 trq 50% Hii.vay,thai h~n yay 7 nam (theo QD s6 4728/QD-UBND ngay 14
thang 10 nam 2009 cua UBND TP. HCM).
14 PHA.I TRA. CHO NGUm BAN
31/12/2013
30/06/2014
VND
VND
55,693,043,876
65,548,993,764
Ben thu ba
55,693,043,876
65,548,993,764
Tong cQng
.:I.

A

15 THUE vA cAc KHOA.N KHAc PHA.I NQP NHA NUOC
31/12/2013
VND
2,942,273,785
4,757,326,183
220,273,000
7,919,872,968

30/06/2014
VND

ThueGTGT
Thu€ thu nh~p doanh nghi~p
Thue thu nh~p ca nhan
T.:I.ong cQng

2,029,120,519
291,214,641
2,320,335,160

A

,I
t
;"''''

.;

16 CHI PHi PHA.I TRA.
31/12/2013
VND
34,560,502,318
34,438,993
1,506,699,878
36,101,641,189

30/06/2014
VND
24,717,111,782

Chi phi trfch truae eho cae eong trinh

Chi phi Hiiyay
Chi phi khae
T6ng cqng

1,064,828,983
25,781,940,765

17 cAc KHOA.N PHA.I TRA., PHA.I NQP NGAN H4N KHAc
31/12/2013
VND
450,268,000
69,044,755
834,501,669
21,635,420
2,456,863,718
2,101,148,757
5,933,462,319

30/06/2014
VND
511,533,000
69,044,755
458,781,889
21,635,420
1,338,336,622
2,652,581,810
5,051,913,496

C6 rue phai tra
Ti~n bao hanh gift l~i

Bao hi~m xa hQi, bao hi~m y te va kinh phi eong doan
Tai san thua eha xu I;'
T~m (rng

Cae khoan pMi tra, phai nQp khac
T6ng cqng

18 DU PHONG PHA.I TRA. NGAN HAN
D~ phong phai tra ng1\nh~n la nhfrng "khoan dg phong bao hanh eong trinh da duqc hoan thanh va nghi~m thu
t~i thai di~m l~p bao eao.
30/06/2014
31/12/2013
VND
VND
S6 du dAunam
20,567,430,510
5,440,732,343
Tang trong ky
2,136,687,569
22,994,572,988
Hoari nh~p trong ky
(6,037,366,791)
(7,867,874,821)
T6ng cqng
16,666,751,288
20,567,430,510
19 QUY KHEN THUONG, PHUC LOI
.- ..

30/06/2014

_---_._-_.

VND
5,538,500,677
10,220,216,048
(5,171,737,157)
10,586,979,568

S6 dudAu

nam
Trfch l~p quy
SU dVng quy
T6ng cqng
18

-

31/12/2013

_._~._--------

VND

2,217,854,735
10,443,875,564
(7,123,229,622)
5,538,500,677

,0NG

20

J I C(, I J.A.1'\.'" I NGI 1-1._ l.~l\

,. ••.•.J
I I

s6 ...N,,-D1\

sa

VON GOP CVA cHiJ
HirU
(a) Bang dAi chi~u bi~n dQng cua vAn chu sO'hii'u

LQi nhu~n
cA phi~u
quy
VND

Th~ng du
vAn cA phAn
VND

vAn gop cua
chu SO'hfru
VND

Quy dAu tu
phat tri~n
VND

Quy dl}' phong
tai chinh
VND

sau thu~
chua phan ph Ai
VND

8,132,046,000

31,173,062,338

298,874,721,835

TAng cQng
VND

Cho nam tai ch,nh k~t thuc ngay 30 thang 06 nam 2013:
T~i ngay 01 thaQg 01 nam 2013

-

-

Mua e6 phi~u qtiy

-

Tai phlit hanh e6 phi~u quy

-

LQ'inhu~n trong lOam
Chia e6 tire
Phan ehia cae q~y (*)

T~i ngay 30 thang 06 nam 2013

-

-

-

-

17,226,155,035

17,226,155,035

-

-

(6,794,046,000)

(6,794,046,000)

(15,530,583,558)

(10,443,875,564)

-

-

5,086,707,994

(98,000,000)
36,601,817,229

15,914,682,771
204,645,865,031

81,170,513,485

26,439,820,040

(36,771,902,288)

188,731,182,260

81,170,513,485

-

(98,000,000)
52,516,500,000

(268,085,059)

31,526,528,034

8,132,046,000

26,074,587,815

351,281,455,306

(268,085,059)

31,526,528,034

8,132,046,000

39,148,316,969

364,505,130,975

Cho nam tai ch,nh k~t thuc ngay 30 thang 06 nam 2014:
T:;tingay 01 thaQg 01 nam 2014

Phan ehia cae q~y (*)

-

Mua e6 phi~u q~y

-

-

T~i ngay 30 tha,ng 06 nam 2014
(*)

S6 con

-

i

243,749,160,000

-

-

34,734,147,265

34,734,147,265

-

-

-

(20,301,565,000)

(20,301,565,000)

(13,940,287,441)

(10,220,216,048)'

(15,934,000)

(81,206,240,000)

81,206,240,000

-

Chia e6 tIXe

-

-

-

LQ'inhu~n trong IkY
Tang vtm trong kY

123,423,405,031

162,542,920,000

42,217,165,031

(284,019,059)

h;lila khofm trich l~p eho quy phue lQ'i,khen thu6ng (xem thuy~t minh 19).

1{)

1,869,518,095

1,850,553,298

-

33,377,081,332

10,001,564,095

39,640,611,793

(15,934,000)
368,701,563,192


CONG TY CO PHAN

KY

M~u

NGHE LANH

(b) sa hrqng c8 phi~u

s6 B09-DN

31/12/2013
CP ph8 thong

30/06/2014
CP ph8 thong
S6 hrgng c6 phi~u dugc phep phat hanh

24,374,916

16,254,292

S6 lugng c6 phi~u da phat hanh

24,374,916

16,254,292
(9,800)

(13,040)

S6 lugng c6 phi~u da mua I~i

16,244,492

24,361,876

S6 lugng c6 phi~u dang luu hanh
(c) Chi ti~t van gop cua chil sO' hfru
30/06/2014
C8 phi~u ph8
thong
C6 phful Nha nuoc
C6 phful cua cac d6i tugng khac
C6 phi~u quy
CQng

%

31/12/2013
Ca phi~u ph8
thong

%

3,114,000

12.78%

1,038,000

6.39%

21,247,876

87.17%

15,206,492

93.55%

13,040

0.05%

9,800

0.06%

100.00%

24,374,916

100.00%

16,254,292

21 DOANHTHU
(a) Doanh thu thuin

Ky bao

cao

Quy2/2013
VNI>

Quy 2/2014
VNI>

Luy k~
Nam 2014
VNI>

Nam 2013
VNI>

Doanh thu
Doanh thu ban hang h6a
Doanh thu cong trinh
Doanh thu cho thue
CQng doanh thu

759,655,825

495,666,783

886,948,435

708,572,309

164,945,629,031

192,305,923,192

276,902,101,227

335,528,365,333

936,000,000

580,000,000
166,285,284,856

192,801,589,975

Cac khoan giam trir
Hang ban bi tra l~i
Giflm gia hang ban
Doanh thu thuin

278,725,049,662

336,236,937,642

(l,337,850,009)
166,285,284,856

192,801,589,975

277,387,199,653

336,236,937,642

(b) Doanh thu tir hOl.ltdQng tai chinh

Ky bao cao
Quy2/2014
Quy 2/2013
VNI>
VNI>
Lai ti€n girl

Luy k~
Niim 2014
VNI>

Nam 2013
VNI>

3,850,738,361

5,315,246,018

8,529,819,798

11,656,684,155

C6 tue, Igi nhu~n dugc chia

17,576,000

15,818,400

17,576,000

34,634,800

Lai chenh I~ch tYgia h6i doai da thl!c hi~n

29,204,399

59,669,380

29,670,198

73,469,058

Lai chenh I~ch tY gia chua thl!c hi~n
T8ng cQng

4,114,444
3,901,633,204

4,114,444
5,390,733,798

8,581,180,440

11,764,788,013

22 GIA VON HANG BAN

Ky bao cao

Quy 2/2014
Quy 2/2013
VNI>
VNI>
Ghi-----_.
v6n cua hang
h6a -----------da ban
- Gia v6n hQ'Pd6ng cong trinh
Gia v6n cho thue
DI! phong giam gia hang t6n kho
Tang cQng

---

______
722,7~~~~32
_4-1!1>1~94
136,064,684,992
171,469,962,404
58,000,000
___
~(9_9~,6_87~) (25,343,337)
136,845,347,937
171,886,289,361

20

Luy k~
Nam 2014
VNI>

Nam 2013
VNI>
623,602,204
291,560,984,996

828,7.?_~,626
231,11 0,633,492
156,176,991
~(9~9,_68_7~) (61,704,790)
232,095,470,422
292,122,882,410


CONG TY CO PHAN

KY NGHE

LANH

23 CHI PHi TAl CHiNH

Ky
Chi phi liii vay
L6 do thaOO ly cac khmin dAu tu ng~n/dili h~n
Dt,rphOng giam gia cac khoan dAu tu ng~n/dai
L6 chenh l~ch ty gia dii tht,rc hi~n
L6 cheOO l~ch tY gia chua tht,rc hi~n
Chi phi tai chiOO khac
Tang cQng

bao cao

Quy 2/2014

Quy 2/2013

VND
2,665,014,122
61,029,075
380,544,300
290,607,570
22,866,269

VND
2,580,245,226

3,420,061,336

3,142,445,402

328,008,940
234,191,236

Liiy k~
Ni'im 2014
Niim 2013
VND
VNIl
4,430,206,590

5,930,445,366
1,364,467,428
(1,281,830,796;
380,544,300
615,380,380
427,835,529
234,191,236
32,521,740
628,728
6,863,282,342
5,271,108,159

24 CHI PHi QUAN LY DOANH NGHI~P

Ky bao
Chi phi OOan cong
Chi phi nguyen v~t li~u
Chi phi khAu hao tai san c6 djnh
Phi, l~ phi
Chi phi dt,r phOng
Chi phi djeh V\l mua ngoai
Chi phi b~ng ti~n khae
x
Tong cQng

cao

Quy 2/2014

Quy 2/2013

VND
14,099,293,521
549,976,838
689,160,576
31,362,308
(166,194,400)
3,806,090,435
1,435,611,988
20,445,301,266

VND
8,557,929,164
469,647,740
618,251,939
19,010,411
1,245,793,454
1,794,484,775
1,932,586,289
14,637,703,772

Liiy k~
Ni'im 2013
Ni'im 2014
VNIl
VND
16,954,843,715
21,600,311,751
736,988,653
904,118,779

1,455,353,005
1,349,703,678
46,208,756
46,319,227
956,850,301
(3,109,464,420)
3,188,659,977
5,581,315,183
3,553,530,870
3,010,908,913
26,892,435,277
29,383,213,111

25 THUE
T~i VP.HCM: Cong ty phai nQp thu~ thu nh~p doanh nghi~p (TNDN) theo mue thu~ suAt la 22% tren Iqi nhu~n ehju thu@.
T~ SEAREE: Searee Da N~ng duqe hu6ng thu@suAt la 20% tren lqi nhu~n ehju thu@,duqe mi~n thu~ 2 nam va duqc giam trir
50% s6 thu@phai nQp trong 6 nam ti@ptheo k€ til nam 2005. Til nam 2013, SEAREE phai nQp thu@thu nMp doanh nghi~p
(TNDN) theo mue thu~ suAt theo quy djnh hi~n haOOtren lqi OOu~nehju thu@do dii h@tthai gian mi~n giam.
T~i ARICO: Ban Giam d6e danh gia cong ty duqe hu6ng thu@suAt TNDN uu diii nhu sau:
- Thu@suAt: Duqe hu6ng mue thu@ suAt 15%, trong vong 12 nam k€ tir khi phat sinh doanh thu.
_ Thai gian mi~n, giam thu~: Mi~n thu@ 3 nam, k€ tir khi co thu nh~p ehju thu@va giam 50% s6 thu@ phai nQp eho 7 nam ti@p
theo k€ til nam 2010.
Chi phi thu@thu nMp doanh nghi~p cho ky bao eao duqe Hnh dt,ra vao thu nh~p ehju thu@uae Hnh va roy thuQe vao st,rki@mtra
va co th€ co nhCing di~u ehinh cua co quan thu@.

Ky bao
Chi phi thu@TNDN hi~n haOO
Chi phi thu@TNDN hoiin l~i
CQng chi phi thuS TNDN
26 LAI

co BAN

TREN

cao

Quy 2/2014

Quy 2/2013

VND
2,084,554,521
24,180,148
2,108,734,669

VND
1,878,186,203
14,648,509
1,892,834,712

Liiy
Ni'im 2014
VND
4,160,387,589
60,584,500
4,220,972,089

kS
Niim 201~

VNfJ
5,482,526,411
(107,080,146:
5,375,446,265

c6 PHIED

Liii co bim tren e6 phi~u duqe tinh b~ng 56 lqi nhu~n thuAn phan b6 eho e6 dong ehia eho 56 luqng blnh quan gia quy~n eua 56
e6 phi@u ph6 thong dang luu Mnh trong nam, khong bao g6m 56 e6 phi@uCong ty mua l~i va gift lam c6 phi@uquy.
Liiy k~ d~n ky bao cao
-30/06/20J4VND
Lqi nhu~n thu~n phan b6 eho e6 dong
S6 e6 phi@u ph6 thong luu haOO blnh quan trong k)r/nam (*)
Liii co bim tren m6i e6 phi@u (EPS)

34,734,147,265
24,361,923
1,426

30106/2012
VNf
17,226,155,035
22,520,607
765

(*) S6 luqng e6 phi@u luu hanh blnh quan 6 thang nam 2013 dii dUQ'etrlnh bay l~i eho phil hqp d@so sanh vai nam hi~n hanh.


Mfiu s6 B09-DN

CONG TY CO PHAN KY NGl$ L~NH

vv vm

27 NGHI¥P
cAc BEN LIEN QUAN
(a) Nghi~p VI} v6'i cac ben lien quan
(i) Cac giao dich vui cac ben lien quan:
Trong

10', cac nghi~p V\l sau day duqc th\fc hi~n vai cac ben lien quan:
NQi dung nghi~p

cb dong

Cong ty CP Sao Phuong Nam

1&0

VI

Thue van phong

Gia trj giao djch loy k~
Nam 2014
Nam 2013
VND
VND
1,913,502,240

Cong ty

cb Phfut

Quflc T~ Diplomat

Ben lien quan

Doanh thu l~p d~t

25,716,375,300

Cong ty

cb Ph~n

E>AuTu Sao Phuong Nam

Ben lien quan

Doanh thu l~p d~t

7,076,519,730

1,786,067,952

ii) Chi tilt tiin thu lao Hvi dang Quan tri va Ban kilm soat, thu nh{ip cua Ban Tang Giam dac va can bv chu d,at khac
trong ky nhu- sau
~\'
II

Loy k~
Ky bao cao
,I
Quy 2/2014
Quy 2/2013
Nam2014
Nam2013J
VND
VND
VND
VND
Thu lao cua HE>QT va Ban ki€m soat
Thu nh~p Clla Ban TOE> va can be;>cM chflt
khac

219,000,000

174,000,000

438,000,000

348,000,000

2,871,141,327

1,478,631,354

7,345,340,952

4,504,233,980

TAng cQng

3,090,141,327

1,652,631,354

7,783,340,952

4,852,233,980

(b) Sa dU'cuai ky/nam v6'i cac ben lien quan
Mai quan h~

NQidung

Ben lien quan
Ben lien quan

Doanh thu l~p d~t
Doanh thu l~p d~t

sa dU't~i ngay
30/06/2014
31/12/2013
VND
VND

Phai thu khach hang
Cong ty

Cong ty

cb Ph~n Quflc T~ Diplomat
cb PhAn E>AuTu Sao Phuong

T~
ong cQng

Nam

10,548,906,423
28,288,012,830

2,764,734,720

38,836,919,253

2,764,734,720

A

Tai san dai h{ln khac
Cong ty CP Sao Phuong Nam

cb dong

1&0

E>~tCQC

886,545,840

886,545,840

28 BAo cAo Be) PH~N
ThOng tin be;>ph~ duqc trinh bay theo lTnh V\fCkinh doanh ho~c khu V\fCdja ly. Nh6m Cong ty hi~n kh6ng co han me;>tbe;>
pMn ca theo linh V\fCkinh doanh va khu V\fCdja ly rna chi ho~t de;>ngtrong me;>tbe;>ph~n theo lTnh V\fCkinh doanh chinh y~u la
tu vfut, cung cfrp va l~p d~t h~ thflng co di~n l~nh va khu V\fCdja Iy duy nh~t la Vi~t Nam. Do do Nh6m Cong ty khOng trinh
bay bao cao be;>pMn.

a

NgU"il"i
l~p bi~u

Mai Thi Kim Dung

K~ toan trU"cYng

Nguy~n Thj Thanh Hu'o'ng

22