Báo cáo tài chính năm 2013 (đã kiểm toán) - Công ty Cổ phần Nước giải khát Chương Dương
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CONG TV
co PHAN
NU'OC GlAI KHAT CHU'O'NG DU'O'NG
BAo cAo TAl CHiNH
CHO NAM TAl CHiNH K~T THUC NGAV 31 THANG 12 NAM 2013
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CONG TY
co PHAN
NU'OC GlAI KHAT CHU'O'NG DU'O'NG
BAo cAo TAl CHiNH
CHO NAM TAl CHiNH K~T THUC NGAy 31 THANG 12 NAM 2013
NQIDUNG
TRANG
Thong tin ve doanh nqhiep
1
Bao cao cua Ban Giam d6c
2
Bao cao ki~m toan
3
Bang can d6i kE§toan (Mau 56 B 01 - ON)
5
Bao cao kE§tqua heat dong kinh doanh (Mau 56 B 02 - ON)
8
Bao cao tuu chuyen tien t$ (Mau 56 B 03 - ON)
9
ThuyE§tminh bao cao tai chinh (Mau 56 B 09 - ON)
10
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CONG TY
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NU'OC GIAI KHAT CHU'O'NG DU'O'NG
THONG TIN V~ DOANH NGHII;P
Gi~y ch(rng nhan dang ky
doanh nghi~p
se 4103002362
ngay 2 thang 6 narn 2004 do
Sa Ke hoach
va f)~u
tu TP. He Chi Minh cap.
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Gi~y chLrng nhan dang ky doanh nghi$p da duoc dieu chTnh nhieu
lan va Gi~y chLrng nhan dang ky doanh nghi$p g~n nh~t s6
0300584564 nqay 1 thanq 6 nam 2013 do Sa Ke hoach va f)~u tu
TP. He Chi Minh cap.
HQi d6ng Quim tr]
Ong Tr~n f)LrC H6a
Ong Hoang Chi Thanh
Ong Hoang Chi Thanh
Ong Le Tu~n
Ong Nguyen Thanh f)LrC
Ong Pharn Viet Bac
Ong Va Van Tho
Ban Giam d6c
Ban ki~m soat
NgU'cYidal di~n
theo phap lu~t
Chu tich
(tCPnqay 27 thanq
Chu tich
(cho den nqay 26
Thanh vien
(tCPnqay 27 thanq
Thanh vien
Thanh vien
(tCPnqay 27 thanq
Thanh vien
(cho den nqay 26
Thanh vien
(tCPnqay 27 thanq
4 narn 2013)
thanq 4 narn 2013)
4 nam 2013)
4 nam 2013)
thanq 4 nam 2013)
4 narn 2013)
Ong Hoang Chi Thanh
Ong Hoang Quang DOng
Ba Nguyen Thuy Phuonq
Ong Va Van Tho
Ba Huynh Thi Anh Nguy$t
Tbng
Giarn
Giarn
Giam
Giarn
Ong DU'O'ngChi Hung
Ba Nguyen Thi Ngoc Dung
Ong Ly Minh Hoang
TrU'ang ban
Thanh vien
Thanh vien
(tCPngay 27 thanq 4 narn 2013)
Ong Hoang Chi Thanh
Giarn d6c
d6c dieu hanh san xuat
d6c Tai chinh
d6c f)~u tu cung Lrng
d6c Kinh doanh
Tbng Giarn d6c
Tru so chinh
606 Va Van Ki$t, Phuonq Cau Kho, Ouan 1,
Thanh ph6 He Chi Minh, Viet Nam
Ki~m toan vlen
Cong ty TNHH PricewaterhouseCoopers
(Vi$t Nam)
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=
CONG TY
co PHAN
NU'OC GIAI KHAT CHU'O'NG DU'O'NG
TRAcH NHleM CUA BAN GIAM DOC DOl Val cAc BAo cAo TAl CHiNH
Ban Giarn d6c cua Cong ty Co phan NU'cYcgiai khat Chuonq DU'O'ng("Cong ty") chiu trach
nhiern I~p cac bao cao tai chinh th~ hien trung thuc va hop Iy tlnh hlnh tai chinh cua Cong ty
tai nqay 31 thanq 12 nam 2013 va ket qua heat dong kinh doanh va luu chuyen tien t$ cua narn
tal chinh ket thuc vao ngay neu tren. Trong viec SOC;lnlap cac bao cao tai chinh nay, Ban Giam
d6c duoc yeu cau phai:
•
•
•
chon lu'a cac chinh sach ke toan phu hop va ap dunq mot each nhat quan;
thuc hien cac xet dean va uoc tinh mot each hop Iy va than tronq: va
SOC;lnI~p cac bao cao tal chinh narn tal chinh tren co
don vi heat dong lien tuc
khong thich hop d~ cho la Cong ty se tiep tuc heat dong.
sa
tnr khi
Ban Giarn d6c cua Cong t¥ chiu trach nhiern bao dam rang cac so sach ke toan dung dan da
duoc thiet I~p va duy trl de th~ hien tlnh hlnh tai chinh cua Cong ty voi dO chinh xac hop Iy tal
mol thai di~m va d~ lam co
soan I~p cac bao cao tai chinh tuan thu theo che do ke toan
dU'Q'ctrlnh bay a Thuyet minh s6 2 cua cac bao cao tai chinh. Ban Giarn d6c cua Cong ty cOng
chiu trach nhiern d6i voi viec bao v$ cac tai san cua Cong ty va thuc hien cac bien phap hop Iy
d~ ph6ng nglfa va phat hien cac gian lan va cac sai s6t khac.
sa
PHE CHuAN cAc BAo cAo TAl CHiNH
Theo day, chunq toi phe chuan cac bao cao tai chinh dinh kern tlf trang 5 den trang 32. Cac
bao cao tai chinh nay phan anh trung thuc va hop Iy tlnh hlnh tal chinh cua Cong ty tal nqay 31
thang 12 narn 2013, cOng nhu' ket qua hoat dong kinh doanh va cac lu6ng luu chuyen tien t$
cua narn tai chinh ket thuc cunq nqay neu tren phu hop vo'i cac Chuan muc Ke toan Vi$t Nam,
Che do Ke toan (Doanh nqhiep) Vi$t Nam va cac quy dinh phap Iy c6 lien quan den viec I~p va
trlnh bay bao cao tai chinh tai Viet Nam.
Thay mat Ban Giarn d6c
'ng Chi Thanh
~
NgU'ai dai dien theo phap luat
TP. H6 Chi Minh, nvoc CHXHCN Viet Nam
Ngay 21 thang 2 narn 2014
2
pwc
BAo cAo KI~M ToAN DOC LAp GO'I cAc
GlAI KHAT CHU'O'NG DU'ONG'
co DONG
COA CONG TY
co PHAN
NU'OC
Chung toi dfl kiE§mtoan bao cao tai chfnh kern theo cua Cong ty c6 phan Nuo'c Giai Khat
Chuonq DU'O'ng("Cong ty") dU'Q'clap vao nqay 31 thanq 12 nam 2013 va duoc Ban Giam doc
phe duyet vao ngay 21 thanq 2 narn 2014. Bao cao tai chfnh nay bao g6m: bang can doi ke
toan tai ngay 31 thanq 12 narn 2013, bao cao ket qua heat d(>ngkinh doanh, bao cao luu
chuyen tien t$ cho nam tal chfnh ket thuc cunq nqay neu tren, va thuyet minh bao cao tai chfnh
bao g6m cac chfnh sach ke toan chu yeu tu trang 5 den trang 32.
Trach nhiem cua Ban Giam
d6c
Ban Giarn doc Cong ty chiu trach nhiern v~ viec lap va trinh bay trung thuc va hop Iy bao cao
tal chfnh cua Cong ty theo cac Chuan rnuc Ke toan Viet Nam, Che d(>Ke toan (Doanh nqhiep)
Viet Nam va cac quy dinh phap Iy c6 lien quan den viec lap va trinh bay bao cao tal chfnh va
chiu trach nhiern v~ kiE§mscat n(>i b(>rna Ban Giarn doc xac dinh la can thiet dE§dam bao cho
viec lap va trinh bay bao cao tai chfnh khong c6 sai s6t tronq yeu do gian lan hoac nham Ian.
Trach nhiem cua Ki~m toan vien
Trach nhiern cua chunq toi la dU'a ra y kien v~ bao cao tal chfnh nay dua tren ket qua cuoc
kiE§mtoano Chung toi dfl tien hanh kiE§mtoan theo cac Chuan rnuc KiE§mtoan Viet Nam. Cac
chuan muc nay yeu cau chunq toi tuan thu chuan rnuc va cac quy dinh v~ dao dCfc ngh~
nqhiep, lap ke hoach va thuc hien cuoc kiE§mtoan dE§dat duoc Sl,J' dam bao hop Iy v~ viec li$u
bao cao tai chfnh cua Conq ty c6 con sai s6t tronq yeu hay khong.
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Cong viec kiE§mtoan bao g6m thuc hien cac thu tuc nharn thu thap cac bang chunq kiE§mtoan
v~ cac so lieu va thuyet minh tren bao cao tai chfnh. Cac thu tuc kiE§mtoan duoc lua chon dua
tren xet doan cua kiE§mtoan vien, bao g6m danh gia rui ro c6 sai s6t tronq yeu trong bao cao tai
chfnh do gian lan hoac nharn Ian. Khi thuc hien danh gia cac rui ro nay, kiE§mtoan vien dfl xe~
xet kiE§msoat n(>i~(>cua, CO!lg ty lien quan ,den viec lap va trinh bay bao cao tai ,chfnh trung
thuc va h9'P Iy nharn thiet ke cac t~u tuc kiern toan phu ,hQ'pvoi tinh hinh thuc te, tuy nhien ~~.~
kh,ong nharn rnuc dfch, diza ra y kien ve hieu qua cua kiem soat n(>ib(>cua qong ty. Cong vi$o~
kiern toan cLmg bao gom viec danh gia ~fnh thfch hop cua cac ~hfnh sach ke toan duoc ap
J:
dunq va tfnh hop Iy cua cac uoc tfnh ke toan cua Ban Giarn doc cOng nhu danh gia viec trinhl
bay t6ng thE§bao cao tai chfnh.
/
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*
Chung toi tin tU'ang rang cac bang chunq kiE§mtoan ma chunq toi dfl thu thap dvoc la day du
va thfch hop lam co sa cho y kien kiE§mtoan cua chunq toi.
3
..........................................................................................................................................................................................................................................
: Cong ty TNHH PricewaterhouseCoopers Vi('jtNam, LtJU 4, Saigon Tower, 29 Le Du~n, Qu~n 1, TP. Ho Chi Minh, Vi('jtNam
DT: +84 (8)38230796, Fax: +84 (8) 38251947, www.pwc.com/vn
pwc
y
ki~n cua ki~m toan viEm
Theo 'I ki~n cuachunq toi, bao cao tai chinh da phan anh trung thuc va hop 1'1,tren cac khia
canh tronq y~u, tlnh hlnh tai chinh cua Cong ty tai nqay 31 thanq 12 narn 2013, cOng nhu k~t
qua heat dong kinh doanh va tinh hlnh luu chuyen tien t$ cho nam tai chinh k~t thuc cunq nqay
neu tren, phu hop voi cac Chuan rrurc K~ toan Viet Nam, Ch~ do k~ toan (Ooanh nqhiep) Vi$t
Nam va cac quy dinh phap 1'1co lien quan d~n viec lap va trlnh bay bao cao tai chinh.
van d~ can nhan manh
Khong dua ra 'I ki~n kit§m toan nqoai tnr, chunq toi can luu 'I d~n Thuy~t minh s6 2.1 cua bao
cao tai chinh cho thay trong narn tai chinh k~t thuc nqay 31 thanq 12 nam 2013, Cong ty da
khong ghi nhan khoan dl,.l'ph6ng tro cap thoi viec do ap dunq Cong van s6 16709/STC-TCON
do Cue Tai Chinh Ooanh Nghi$p true thuoc So Tai Chinh ban hanh nqay 3 thanq 12 narn 2013.
Cach xtY 1'1nay khong phu hop voi Chuan muc K~ toan Viet Nam s6 18 - Cac khoan dl,.l'ph6ng,
tai san va no tiem tang. Chuan muc nay yeu cau khoan dl,.l'ph6ng duoc I~p khi doanh nghi$p
co nghia vu no hien tai do k~t qua tLr mot su' kien da xay ra. Theo do, du' ph6ng tro cap thoi
viec tai ngay 31 thanq 12 nam 2013 da bi ghi nhan thieu 9.974.770.411 dong Viet Nam (tai
nqay 31 thanq 12 narn 2012 la 16.797.165.890 dong Viet Nam).
Van d~ khac
Bao cao tai chinh cua Cong ty cho narn tai chinh k~t thuc tal nqay 31 thanq 12 nam 2012 duoc
kiern toan b6>imot don vi kit§m toan khac ma bao cao kit§m toan cua ho de ngay 18 thanq 1
narn 2013 dua ra 'I ki~n chap nhan toan phan.
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D~ng~
Gi~y CN DKHN kit§m toan: 0620-2013-006-1
se
r:
NhU'da neu trong thuyet minh 2.1 cua cac bao cao tai chinh, cac bao cao tai chinh kern theo
khonq nharn rnuc dich phan anh tlnh hlnh tai chinh, k~t qua heat dong kinh doanh va luu
chuyen tien t$ theo cac nquyen tik va thong 1$k~ toan da dU'Q'cthua nhan 6>cac nuoc va cac
tht§ che khac nqoai nuoc CHXHCN Vi$t Nam, va hon nC/'a,cOng khong danh cho nhC/'ng
ngU'6'i stY dunq nao khonq bi~t cac nquyen tac, cac thu tuc va cac thong 1$k~ toan Viet Nam.
4
CONG TY
co PHAN
NU'OC GlAI KHAT CHU'O'NG OU'O'NG
Mau 56 B 01 - ON
BANG CAN DOl KE ToAN
T~i ngay
Ma
Thuyet
56
TAl SAN
100
TAl SAN NGAN H~N
110
Ti~n va cac khoan tlJ'O'ng dlJ'O'ng ti~n
TiE§n
111
112
120
121
minh
3
Cac khoan tuonq dU'O'ngtien
Cac khoan dau tu tal ehinh ng~n han
£)tw tu ng~n han
4
T~ingay
31.12.2013
31.12.2012
VND
VND
260.050.690.663
188.626.449.500
57.396.510.072
48.194.287.941
27.396.510.072
23.194.287.941
30.000.000.000
25.000.000.000
151.000.000.000
79.000.000.000
151.000.000.000
79.000.000.000
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-
130
cac khoan phai thu ng~n han
131
132
Tra truoc eho ngU'cYiban
135
139
Cac khoan phai thu khac
Dl,J' ph6ng phai thu ng~n han kh6 d6i
10.299.244.307
Phai thu khach hang
5
6
8.133.378.247
184.289.564
3.413.271.669
(1.431.695.173)
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20.734.324.108
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19.365.687.405
128.676.489
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2.308.312.348
(1.068.352.134)
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141
149
150
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Tai san ng~n han khac
Chi phi tra truce ng~n han
Thu€! va cac khoan khac phai thu Nha
nU'cYe
40.501.463.620
39.694.899.859
40.502.541.620
(1.078.000)
40.366.642.723
(671.742.864)
853.472.664
1.002.937.592
219.609.083
496.443.322
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567.867.568
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Cac thuyet minh tl1 trang 10 den trang 32 113 mot phan cau thanh cac bao cao tal chfnh nay.
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CONG TY
co PHAN
NU'OC GIAI KHAT CHU'O'NG DU'O'NG
Mau 56 B 01 - ON
BANG CAN DOl KE ToAN
(ti~p theo)
Ma
56
TAl SAN (ti~p theo)
200
TAl SAN DAI H~N
210
218
Cac khoan phai thu dai han
Phai thu dai han khac
220
Tal san e6 djnh
221
-
222
223
Tai san c6 dinh hCfu hlnh
10(a)
Nguyen gia
Gia tri hao man IOy k~
T~i ngay
31.12.2013
31.12.2012
VND
VND
46.268.980.490
44.019.513.611
34.300.000
34.300.000
34.300.000
34.300.000
37.188.134.873
34.994.614.285
9.458.878.553
6.433.668.357
52.639.231.669
49.695.993.833
(43.262.325.476)
(43.180.353.116)
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227
228
229
230
250
258
260
261
262
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co ban dO>dang
10(c)
Cae khoan dau tlJ' tal ehinh dal han
£)~u tu dai han khac
11
Tal san dai han khac
Chi phi tra truce dai han
Tai san thue thu nhap hoan I~i
Tal san dai han khac
21.850.406.516
22.364.024.426
(513.617..910)
. \A
(198.989.614)
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5.878.849.804
28.496.247.142
8.750.000.000
8.750.000.000
8.750.000.000
8.750.000.000
296.545.617
240.599.326
58.332.750
222.212.867
2.386.459
222.212.867
16.000.000
16.000.000
306.319.671.153
TONG TAl SAN
232.645.963.111
Cac thuyet minh tCYtrang 10 den trang 32 la mot phan dIU thanh cac bao cao tal chfnh nay.
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64.698.786
263.688.400
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co PHAN
NU'OC GIAI KHAT CHU'ONG DU'ONG
Mau s6 S 01 - DN
SANG CAN DOl KI: ToAN
(ti~p theo)
Ma
ThuyM
minh
s6
NGUON VON
300
NO' PHAI TRA
310
312
313
314
315
316
319
320
323
NQ' ngan han
Phai tra ngU'ai ban
Nquoi mua tra tien truce
Thue va cac khoan phai nop Nha nuoc
Phai tra ngU'ai lac dong
Chi phi phai tra
Cac khcan phai tra, phai ncp ngan han
khac
DI,l' ph6ng phai tra ngan han
Quy khen thU'cYng,phuc IO'i
330
333
NO' dai han
Phai tra dai han khac
410
411
414
417
418
420
Von chu sO> hCPu
V~n g6p cua chu scy hCfu
Co phieu quy
Quy dau tU' phat trien
Quy dl,l' ph6ng tai chinh
LO'i nhuan sau thue chua phan phoi
440
TONG NGUON VON
cAc
55.809.901.292
12
13
14
15
16
121.180.804.737
45.712.665.917
8.175.689.214
17.093.948.193
14.139.785.962
22.128.971.813
55.654.151.292
21.718.019.724
89.882.910
5.875.718.365
6.537.326.029
16.275.938.345
17
18
19
3.216.575.828
5.547.318.391
5.165.849.419
3.046.530.129
155.750.000
155.750.000
155.750.000
155.750.000
184.983.116.416
176.836.061.819
184.983.116.416
85.000.000.000
(347.276.838)
74.771.910.450
8.500.000.000
17.058.482.804
176.836.061.819
85.000.000.000
(347.276.838)
62.146.555.349
7.316.984.371
22.719.798.937
30~.319.671.153
232.645.963.111
Sa HO'U
VON CHO
T~i ngay
31.12.2012
VND
121.336.554.737
33(b)
400
T~i ngay
31.12.2013
VND
20, 21
21
21
21
21
2.110.735.790
T~ingay
31.12.2013
T~ingay
31.12.2012
29.058.979.976
2.177.520.282
22.936.979.000
2.177.520.282
40.155
497
~<:----Nguyen Thi Thu Thuy
NgU'ai lap
N~uyen Kien Ouoc
Ke toan trU'cYng
Cac thuyet minh tCY trang 10 den trang 32 la mot phan cau thanh cac bao cao tal chfnh nay.
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CHI TIEU NGOAI SANG cAN DOl KI: ToAN
V~t tu, hang h6a nhan giCf ho, nhan gia conq
NO' kh6 d6i da XLr Iy
Nqoa: t~ cac loai
+ USD
+ EUR
~~.
CONG TY
co PHAN
NU'OC GIAI KHAT CHU'O'NG OU'O'NG
Mau
s6
B 02 - ON
K~T QUA HO~T DONG KINH OOANH
Nam tal chinh k~t thuc ngay
Ma
s6
01
02
Thuy~t
minh
Doanh thu ban hang
Cac khoan giam tnr doanh thu
31.12.2013
31.12.2012
VN£>
VN£>
418.983.869.655
333.989.749.640
(7.085.837.509)
(6.958.762.350)
10
Doanh thu thuan v~ ban hang
23
411.898.032.146
327.030.987.290
11
Gia v6n hang ban
24
(298.168.198.831)
(241.428.052.008)
20
LQ'i nhuan gQP v~ ban hang
113.729.833.315
85.602.935.282
21
22
24
25
Doanh thu heat dong tai ehinh
Chi phi tal ehinh
Chi phi ban hang
Chi phi quan Iy doanh nqhiep
25
26
27
28
13.071.886.924
(47.765.390)
(49.669.319.394)
(37.267.394.659)
15.258.657.273
(49.972.185)
(41.818.029.5'
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(27.538.115.3;
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31.455.475.46
30
LQ'i nhuan tw hoat dQng kinh doanh
39.817.240.796
31
32
4.400.532.347
(6.390.520.964)
$'
1.613.471. ~
(19.461.321)
40
Thu nhap khac
Chi phi khae
(L6)/IQ'i nhuan khac
(1.989.988.617)
1.594.009.873
50
TOng lQ'i nhuan k~ toan trwoc thue
51
Chi phi thue TNDN hi~n hanh
52
Chi phi thu~ TNDN hoan liili
29
37.827.252.179
30
(11.607.090.540)
J~
33.049.485.342
(7.975.15 623)
~
60
LQ'i nhuan sau thu~ TNDN
70
Lai coo ban
26.220.161.639
trim cO phieu
Nguyen Thi Thu Thuy
NgU'ai lap
22
N~uyen Kien Quae
Ke toan tmong
8
3.093
25.074.32
CONG TV
co PHAN
NU'OC
GlAI KHAT
CHU'O'NG
DU'O'NG
Mau 56 B 03 - ON
BAo cAo LU'U CHUYEN TIEN Te
(Theo phU'O'ng phap gian ti~p)
Nam tal chinh k~t thuc ngay
Ma
Thuy~t
minh
56
LU'U CHUYEN TIEN TlJ' HOAT DONG KINH DOANH
LQ'i nhuan truoc thue
.
.
£)ieu chTnh cho cac khoan:
Khau hao tal san co dinh
1O(a),1O(b)
Cac khoan dl,J'phonq
(Uii)/Io chenh lech ty gia chua thuc hien
25
U3i tCPheat dong dau tu
LQ'i nhuan tll' hoat dQng kinh doanh
trll'&c nhO>ng thay doi v6n Ill'u dQng
Giam/(tang) cac khoan phai thu
Tang hang ton kho
Tang/(giam) cac khoan phai tra
Giarn cac chi phi tra truoc
Thue thu nhap doanh nghi$p da nop
Thu khac tCPhoat dong kinh doanh
Chi khac tCPheat dong kinh doanh
Lll'u chuyen ti~n thuan tll' hoat dQng kinh doanh
01
r
02
03
04
05
08
09
10
11
12
14
15
16
rr:
20
30
40
LU'U CHUYEN TIEN TlJ' HOAT DONG TAl CHiNH
Co tuc, IO'inhuan da tra cho chQ sa hQ>u
Lll'u chuyen thuan tll' hoat dQng tal chinh
50
t.uu chuyen ti~n thuan trong nam
60
Ti~n va tll'O'ng dll'O'ng ti~n d~u narn
Anh hU'ang cua thay doi ty qia quy doi
3
61
70
Ti~n va tll'O'ng dll'O'ng ti~n cuol nam
3
36
31.12.2012
VND
VND
37.827.252.179
33.049.485.342
2.386.335.192
5.239.996.566
(887.628)
(12.764.892.593)
2.006.780.872
438.678.433
2.402.100
(15.118.852.151)
32.687.803.716
20.378.494.596
11.721.698.810
(135.898.897)
55.424.515.742
220.887.948
(10.211.820.427)
712.404.000
(3.666.335.548)
(1.301.671.884)
(3.620.498.506)
(10.249.217.728)
3.434.869.274
(6.356.658.907)
863.476.200
(1.517.307.790)
86.753.255.344
1.631.485.255
(4.881.178.092)
(151.000.000.000)
79.000.000.000
12.040.873.655
(4.068.409.883)
(79.000.000.000)
10.041.955.000
11.252.433.401
(64.840.304.437)
(61.77 4.021.482)
(12.711.468.750)
(12.716.460.000)
(12.711.468.750)
(12.716.460.000)
9.201.482.157
(72.858.996.227)
48.194.287.941
121.053.284.168
739.974
57.396.510.072
48.194.287.941
r:
---Nguyen Thi Thu Thuy
NgU'oi lap
N~uyen KiE§nQuae
Ke toan tru>&ng
Cac thuyet minh tCPtrang 10 den trang 32 la mot phan cau thanh cac bao cao tal chinh nay.
9
~
j(~
\~
,
LU'U CHUYEN TIEN TlJ' HOAT DONG DAu TU'
Chi de mua sarn, xay dl,J'ngTSC£)
Chi mua cac conq CL,J no cua don vi khac
Thu hoi dau tU' g6p van vao don vi khac
Thu lai cho vay, co tuc va IO'inhuan duoc chia
Lll'u chuyen ti~n thuan tll' hoat dQng d~u tll'
21
23
26
27
31.12.2013
CONG TY
co PHAN
NU'OC GlAI KHAT CHU'O'NG DU'O'NG
Mau 56 B 09 - ON
THUYET MINH BAo cAo TAl CHiNH
CHO NAM TAl CHiNH KET THUC NGAy 31 THANG 12 NAM 2013
1
D~C DIEM HO~T DONG CUA CONG TY
Cong ty C6 phan NU'cYcgiai khat Chuonq DU'O'ng("Cong ty") duoc chuyen d6i tll' doanh
nghi$p Nha nuoc thanh Cong ty c6 phan theo quyet djnh s6 242/2003/Qf)-BCN
nqay
30 thang 12 nam 2003 cua Be)Cong nghi$p.
Cong ty duoc thanh I~p tai nuoc CHXHCN Vi$t Nam thee gi~y chung nhan dang ky
doanh nghi$p s6 4103002362 dang ky I~n dau nqay 2 thanq 6 nam 2004 do Sa K~
hoach va f)au tu TP. H6 Chi Minh cap. Gi~y chunq nhan dang ky doanh nghi$p da
duoc diE§uchlnh nhieu I~n va gi~y chung nhan dang ky doanh nghi$p gan nhat s6
0300584564 ngay 1 thanq 6 narn 2013 do Sa K~ hoach va f)au tu Thanh ph6 H6 Chf
Minh cap.
Nqay 21 thanq 12 narn 2006, c6 phieu cua Cong ty duoc niem y~t tren thi tnronq
chung khoan Thanh ph6 H6 Chf Minh theo Gi~y phep Niern y~t s6 71/2006/GCNCPCNTTLK do Oy Ban Chung khoan Nha nuoc cap nqay 21 thanq 12 narn 2006.
Heat de)ng chfnh cua Cong ty la san xuat, mua ban d6 u6ng (khong hoat de)ng tai khu
dan CU'tap trung), san xuat kinh doanh nquyen vat lieu, bao bl, thiet bi, cong ngh$
nqanh san xuat d6 u6ng, kinh doanh nha, rnoi gicYib~t de)ng san.
Tal nqay 31 thanq 12 nam 2013, Cong ty co 378 nhan vien (tai nqay 31 thanq 12 narn
2012: 396 nhan vien).
2
CHuAN Ml)'C vA CHE DO KE ToAN Ap DVNG
2.1
Coo 56> cua vi~c soan I~p cac bao cao tal chinh
Cac bao cao tai chfnh da duoc soan I~p theo cac Chuan rnuc K~ toan Vi$t Nam, Che
de) K~ toan (Doanh nghi$p) Viet Nam va cac quy dinh phap Iy co lien quan d~n viec I~p
va trlnh bay bao cao tai chfnh Viet Nam. Cac nquyen tac va thong 1$k~ toan SLP dl,mg
tai nuoc CHXHCN Viet Nam co th~ khac vcYicac nguyen tac va thong 1$k~ toan tal cac
nuoc va cac th~ ch~ khac,
Bao cao tai chfnh duoc soan I~p theo nquyen tac gia g6c.
Cong ty nhan dU'Q'cCong van s6 16709/BTC-TCDN do Cl,JCTal Chfnh Doanh Nghi$p
true thuoc Be)Tai Chfnh ban hanh vao nqay 3 thang 12 narn 2013. Theo do, Cong ty
khong phai lap du' phonq tro cap thai viec,
Anh hU'ang cua viec ap dunq Cong van nay tren bang can d6i k~ toan cua Cong ty tal
nqay 31 thanq 12 narn 2013 la khoan dl,J'phong tro cap thai viec s6 tien la
9.974.770.411 d6ng Viet Nam khonq duoc ghi nhan (tal nqay 31 thang 12 narn 2012 la
16.797.165.890 d6ng Viet Nam).
2.2Nam
tal chinh
Nam tal chfnh cua Cong ty bat dau tll' nqay 1 thanq 1 d~n nqay 31 thanq 12.
10
CONG TY
co PHAN
NU'OC GlAI KHAT CHU'O'NG OU'O'NG
Mau 56 B 09 - ON
2.3
DO"nvi ti~n t~
5lP
dl,lng trong k~ toan
BO'n vi tiEm t$ SLrdunq trong ke toan va dU'O'ctrlnh bay tren bao cao tal chinh la d6ng
Viet Nam.
Cac nqhiep vu phat sinh b~ng nqoai t$ dU'O'cquy d6i theo ty gia ap dl,lng tai nqay phat
sinh nghi$p vu. Chenh lech ty gia phat sinh tll' cac nqhiep vu nay duoc ghi nhan ta thu
nhap hoac chi phi trong bao cao ket qua heat dong kinh doanh.
Tai san va no phai tra b~ng tien c6 gac nqoai t$ tal nqay cua bang can dai ke toan
duo'c qui d6i theo ty gia ap dl,lng tai ngay bang can dai ke toano Chenh lech ty gia phat
sinh tll' viec qui d6i nay duoc ghi nhan la thu nhap hoac chi phi trong bao cao ket qua
heat dong kinh doanh.
2.4
H~ th6ng
va hinh thuc
56
k~
toan ap dunq
r:
Cong ty SLrdl,lng hlnh thuc phan rnem ke toan de ghi s6 cac nqhiep vu kinh te phat sinh.
2.5
Ti~n va cac khoan twO"ngdwO"ngti~n
Tien va cac khoan tuonq dU'O'ngtien bao g6m tien mat tai quy, tien gLri nqan hang, tien
dang chuyen, tien gLri khong ky han va cac khoan dau tu ngan han khac c6 thai han
dao han ban dau khong qua ba thanq.
2.6
Khoan phal thu khach hang
Cac khoan phai thu khach hang dU'O'cthe hien theo gia trl ghi tren h6a don gac tnr dl,l'
phonq cac khoan phai thu kh6 doi duoc uoc tinh dua tren viec ra scat cua Ban Giarn
doc dai voi t~t ca cac khoan con chua thu tal thai diem cuoi nam. Cac khoan no dU'O'c
xac dinh la khong the thu h6i S8 dU'O'cx6a s6.
r:
2.7
6tiOi
~
ONe:
Hang tbn kho
~ NHltl
Hang ton kho duoc the hien theo gia thap hon giCra gia gac va gia tri thuan c6 the thuc
hien duoc. Gia gac duoc xac dinh tren co sa blnh quan gia quyen va bao g6m t~t ca
cac chi phi mua, chi phi che bien va cac chi phi khac c6 duoc hang ton kho a dia diem
va tranq thai hien tai. Trong trU'ang hop cac san pharn dU'O'csan xuat, gia gac bao
g6m tat ca cac chi phi true tiep va chi phi san xuat chung dua tren rmrc dO heat dong
blnh thU'ang. Gia tri thuan c6 the thuc hien duoc la gia ban uoc tinh cua hang t6n kho
trong ky kinh doanh blnh thU'ang tnr chi phi uoc tinh de hcan thanh san pharn va chi
phi uoc tinh can thiet cho viec tieu thu Khi can thiet thl dl,l' phonq dU'O'clap cho hang
ton kho bi loi thai, cham lu'u chuyen va bl hong.
r:
11
m~~t
~TI
CONG TY
co PHAN
NU'OC GIAI KHAT CHU'O'NG DU'O'NG
Mau
2.8
oau tU'
(a)
8fiu tu ng~n han
s6 B 09
- ON
Cac khoan dau tu ng~n han 113nhCI'n~khoan dfiu tu c6 thai han dao han it hon 12
thang ke tlY nqay lap bang can d6i ke toano
(b)
8fiu tu dai han khac
Cac khoan dfiu tu dai han khac 113
cac khoan dfiu tu v6n .dU'oi 20% quyen bieu quyet
VaG cac ccnq ty niern yt§t va chua niern yt§t dU'Q'cCong ty narn giCf rna khong c6 'I dinh
ban di trong vonq 12 thanq ke tlY nqay lap bang kt§toano Cac khoan dfiu tu nay duoc
ghi nhan ban dfiu theo gia g6c. Dl,l' phonq giam gia dfiu tU' duoc I$p khi c6 Sl,l'giam gia
tri cua cac khoan dfiu tU' nay.
2.9
Tal san
Tei
sen
c6 dinh
co c1jnh hu'U hlnh
va tel sen
-
co c1jnh va hinh
.;)2.
Tai san c6 dinh duoc phan anh theo nguyen gia tnr khau hao IOy kt§. Nguyen qia bao
gem cac chi phi lien quan true tiep dt§n viec c6 duoc tai san c6 dinh.
Khau hao
Nha cira, vat kit§n true
Nha xU'ang va may m6c
Phuonq tien van tai
5 - 19
5-8
6-8
3-7
3 - 10
10
Dunq cu quan 1'1
Phfin rnern may tinh
Nhan hieu hang h6a
Ouyen Slf dl,lng d~t c6 thai han dU'Q'Ckhau hao theo phuonq phap dU'ang thang trong
50 narn va S8 b~t dfiu khau hao khi dtra VaGSlf dunq.
19
Lai va 10 phat sinh do thanh 1'1nhU'Q'ng ban tai san c6 dinh duoc xac djnh bang s6
chenh lech giCfa s6 tien thu thuan do thanh 1'1voi gia tri con lai cua tai san va duoc ghi
nh$n 113
thu nhap hoac chi phi trong bao cao kt§t qua heat dong kinh doanh.
2.10
G\A
:j~1
Tai san c6 dinh duoc khau hao theo phuonq phap dU'ang thang de giam dfin nquyen
gia tai san trong suet thai gian hCfu dl,mg U'oc tinh. Thai gian khau hao cua cac nh6m
tai san nhu sau:
Thanh
~G1
pH
Chi phi tra truoc
Chi phi tra truce bao gem cac chi phi tra truoc ng~n han hoac chi phi tra truoc dai han
tren bang can d6i kt§ toan va chu yt§u 113
cac conq cu, dunq cu san xu~t da dU'a VaGSlf
dunq.
12
-
'Po H
'0091.
\
TV
HUU
m~1
lA~
CONG TY
co PHAN
NU'OC GIAI KHAT CHU'O'NG OU'O'NG
Mau 56 8 09 - ON
2.11
Ghi nh~n doanh thu
(a)
Doanh thu ban hang
Doanh thu ban hang duoc ghi nhan trong bao cao k€!t qua heat d(>ng kinh doanh khi
phan Ian nhCrng rui ro va lQ'iich v~ quyen sa hCru hang h6a da duoc chuyen giao cho
ngU'ai mua. Doanh thu khong dU'Q'cghi nhan khi c6 y€!u t6 khong chac chan mang tinh
tronq y€!u v~ kha nang thu dU'Q'ctien ban hang.
(b)
Thu nhap lai
Thu nhap lai dU'Q'cghi nhan khi dU'Q'chU'ang.
(c)
Thu nhap tlf c6 tuc
Thu nhap c6 tuc dU'Q'cghi nhan khi Cong ty xac lap quyen nhan c6 tuc tlf cac don vi
d~u tu.
.e ",
2.12
Thu6 Ihu nh~p hi~n hanh va Ihu~ Ihu nhap hoan I~i
.;~.C',~~
Chi~A;\'
:\
:d1m) ~
Thu~ thu nhap doanh nqhiep bao glim loan b~ sO thue Ihu nhap tinh tren Ihu nhap
thu,€!thu nhap doanh nqhiep, k~ ca cac khoan thu nhap nhan duoc tlf heat d(>ng san
J
xuat, kinh doanh hang h6a dich vu tai nuoc nqoai rna Viet Nam chua ky hi$p dinh ve /.(/~f·
tranh danh thue hai I~n. Chi phi thue thu nhap bao g6m chi phi thu€! thu nhap hien h$efl,.•.·
va chi phi thue thu nhap hoan lal.
.
Thu€! thu nhap hien hanh 113
s6 thu€! thu nhap doanh nghi$p phai nop hoac thu h6i duoc
tinh tren thu nhap chiu thue va thue suat thue thu nhap doanh nghi$p cua narn hi$n
hanh. Thu€! thu nhap hien hanh va thu€! thu nhap hoan lai dU'Q'cghi nhan 113
thu nhap
hay chi phi khi xac dinh lQ'inhuan hoac 10 cua ky phat sinh, nqoai tnr trU'ang hop th,
thu nhap phat sinh tlf mot giao dich hoac Sl,J'kien duoc ghi nhan true ti€!p vao v6n c .;;.
sa hCrutrong cling ky hay mot ky khac.
'AN·~
1
.
G)
*
Thu€! thu nhap hoan I~i duo'c tinh d~y du, Slf dl,lng phuonq thuc cong no, tinh tren
khoan chenh lech tarn thai giCra gia tri ghi s6 cua cac khoan rnuc tai san va no phar t
tren bao cao tai chinh va co sa tinh thue thu nhap cua cac khoan rnuc nay. Thu€! th N
nhap hoan I~i khong duoc ghi nhan khi no thu€! thu nhap hoan I~i pha: tra phat sin U'
ghi nhan ban d~u cua mot tal san hay no phai tra cua m(>t giao dlch rna giao dich nay
khong phai 113
giao dich sap nhap doanh nqhiep, khong c6 anh hU'ang d€!n loi nhuan k€!
toan hoac loi nhu~n/lo tinh thue thu nhap tal thai di~m phat sinh giao dich. Thu€! thu
nhap hoan lai duoc tinh theo thu€! suat dl,J'tinh duo-c ap dl,lng trong nam tai chinh ma
tai san duoc thu h6i hoac khoan no phai tra dU'Q'cthanh toan dua tren thue suat da ban
hanh hoac xem nhu c6 hieu lu'c tai nqay cua bang can d6i k€!toano
Tal san thue thu nhao hoan I~i duoc ghi nhan khi c6 kha nang S8 c6 loi nhuan tinh thue
trong tuonq lai d~ Slf dunq nhCrng chenh lech tarn thai dU'Q'Ckhau tru.
2.13
r
Chia c6 tli'c
e6 tuc cua c6 dong cua Cong ty duoc ghi nhan 113
mot khoan phai tra trong cac bao
cao tai chinh cua ky k€!toan ma c6 tuc duoc thong qua tal Dal h(>id6ng c6 dong.
13
CONG TY
co PHAN
NU'OC GIAI KHAT CHU'O'NG OU'O'NG
M~u 56 8 09 - ON
2.14
Cae ben lien quan
Cac doanh nqhiep, cac ca nhan, true tiE§phay qian tiE§p'qua mot hoac nhieu trung gian,
co quyen ki~m scat Cong ty hoac chiu Sl,J'ki~m soat cua Cong ty, hoac cunq chung Sl,J'
ki~m soat v&i Cong ty, bao gom ca conq ty me, cong ty con va cong ty lien kE§tla cac
ben lien quan. Cac ben lien kE§t,cac ca nhan true tiep hoac giim tiE§pnarn quyen bi~u
quyet cua Cong ty rna co anh hlJ'ang dang k~ d6i v&i Cong ty, nhCmg ca nhan quan Iy
chu chot bao gom Giarn d6c Conq ty, nhCmg thanh vien mat thiet trong gia dlnh cua cac
ca nhan nay hoac cac ben lien kE§tnay hoac nhCrng cong ty lien kE§tv&i cac ca nhan nay
cCmg dlJ'Q'ccoi la ben lien quan.
Trong viec xem xet tLmg m6i quan h$ cua cac ben lien quan, can chu y t&i ban chat cua
m6i quan h$ chu' khong chi hinh thuc phap Iy cua cac quan h$ do.
2.15
Cac khoan dl,J' phong
Cac khoan dl,J'ph6ng duoc ghi nhan khi: Cong ty co nghia vu no hien tai, phap Iy hoac
lien d&i, phat sinh tLr cac Sl,J'kien df! xay ra; Sl,J'giam sut nhCrng loi ich kinh tE§co th~ xay
ra dan dE§nviec yeu cau phai thanh toan nghia vu no: va gia trl cua nghia vu no do
duoc uoc tinh mot each dang tin c$y. Dl,J'ph6ng khong duoc ghi nhan cho cac khoan 10
heat dong trong tuonq lai.
Dl,J'ph6ng duoc tinh tren co sa cac khoan chi phi dl,J'tinh phai thanh toan nghia vu no.
NE§uanh hlJ'ang v~ gia tri thai gian cua ti~n la tronq yE§uthi dl,J'ph6ng duoc tinh tren co
sa gia tri hien tai v&i ty 1$chiet khau truce thue va phan anh nhCrng danh qia tren thi
tmang hien tal v~ gia tri thai gian cua ti~n va rui ro cu th~ cua khoan no do. Gia tri tang
len do anh hlJ'ang cua yE§ut6 thai gian dlJ'Q'Cghi nhan la chi phi di vay.
2.16
V6n
e6
phan
C6 phieu ph6 thong dang luu hanh duoc phan loai la v6n chu sa hCru. Cac chi phi phat
sinh lien quan tnrc tiep dE§nviec phat hanh c6 phieu ph6 thong hoac quyen chon duo'c
ghi nhan la mot khoan giam trLr v6n chu sa hCru.
Khi mua Ic;lic6 phieu ph6 thong df! phat hanh cua Cong ty (c6 phieu quy), t6ng s6 ti~n
thanh toan, bao gom cac chi phi lien quan tnrc tiE§pdE§nviec mua Ic;lic6 phieu, S8 duoc
ghi giam vao v6n chu sa hCrucho dE§nkhi cac c6 phiE§unay dlJ'Q'ctai phat hanh. Khi cac
c6 phieu quy nay du'oc ban di hoac tai phat hanh, s6 tien nhan duoc tnr di cac cac phi
lien quan true tiep dE§nviec ban di hoac tai phat hanh duoc hach toan tang v6n chu sa
hCru.
-
14
CONG TY
co PHAN
NU'O'C GJAI KHAT CHU'O'NG OU'O'NG
Mau 56 B 09 - ON
2.17
PhU'O'ng phap trich I~p cac
(a)
Quy dl,J' ph6ng tai chinh
quy
Quy dU'Q'c danh rieng nharn bao v~ cac heat dong kinh doanh cua Cong ty truce cac rui
ro hoac thiet hai kinh doanh hoac dl,J' ph6ng cho cac khoan 10 hoac thiet hai va cac
trU'cmg hop b~t kha khanq ngoai dl,J' kien, vi du nhu hoa hoan, bat 6n kinh te va tal
chinh cua quoc gia hoac cua bat ky noi khac. Quy duoc trlch toi da ta 5% cua loi nhuan
sau thue moi narn va so du khonq duoc VU'Q't qua 10% von dit§u I~ cua Cong ty.
(b)
Quy dau
tu
phat trien
Quy nay duoc trlch nharn rno rong heat dong kinh doanh hoac dau tU' chieu sau cua
Conq ty. Quy nay duoc trich toi thieu la 10% cua lQ'i nhuan sau thue moi narn.
(c)
Quy khen thU'ang va phuc
lei
Quy nay duoc trich lap nham khen thU'ang va khuyen khlch, dai ngo tien va hien vat,
dem lai phuc loi chung va nang cao doi song vat chat va tinh than cho ngU'oi lao dong.
Quy dU'Q'c trlch toi da la 10% cua lQ'i nhuan sau thue moi narn va so du khong duoc
VU'Q't qua t6ng quy IU'O'ng cua 3 thanq truce nqay trich quy.
3
TI~N vA cAc KHOAN TU'O'NG DU'O'NG TI~N
31.12.2013
VND
Tit§n m~t
Tien glfi nqan hang
Cac khoan tU'O'ng dU'O'ng tien (*)
31.12.2012
VND
5.592.309
27.390.917.763
30.000.000.000
36.353.382
23.157.934.559
25.000.000.000
57.396.510.072
48.194.287.941
(*) Khoan rnuc nay bao gem cac khoan tit§n glfi co ky han 1 thanq tfnh tli ngay glfi
hU'ang lai suat 7%/nam.
4
cAc KHOAN DAu TU' TAl CHiNH NGAN H~N
31.12.2013
VND
Tit§n glfi co ky han 6 thanq tinh tli nqay glfi
Tit§n glfi co ky han 12 thanq tinh tli nqay glfi
15
31.12.2012
VND
61.000.000.000
90.000.000.000
79.000.000.000
151.000.000.000
79.000.000.000
CONG TY
co PHAN
NU'OC GIAI KHAT CHU'O'NG OU'O'NG
Mau 56 B 09 - ON
5
PHAI THU KHAcH
HANG
31.12.2013
VND
Ben thu ba
6
cAc
. 8.133.378.247
31.12.2012
VND
19.365.687.405
KHOAN PHAI THU KHAc
31.12.2013
VND
Phai thu
cb
tuc
Phai thu lai nqan hang
Phai thu khac
31.12.2012
VND
649.805.000
974.463.750
2.640.000.000
123.466.669
1.290.000.000
43.848.598
1)0
NG
p,
.GI
3.413.271.669
2.308.312.348
j~\G
fP.
=
7
HANG TON KHO
31.12.2013
VND
31.12.2012
VND
~
\30/
NG
1.261.930.918
21.766.945.292
41.831.125
9.724.203
13.449.905.722
Hang mua dang di dU'ong
Nguyen vat lieu
Cong Cl,J,dl,Jng Cl,J
Chi phi san xuat dO>dang
Thanh pharn
~/~M
20.278.246.895
46.490.766
77.070.114
19.964.834.948
3.972.204.360
Hang ban dang di dU'ong
Dt,J'phonq giam gia hang ton kho
16
40.502.541.620
(1.078.000)
40.366.642.723
(671.742.864)
40.501.463.620
39.694.899.859
~H~~
rN
He
-
CONG TV
co PHAN
NU'OC GlAI KHAT CHU'O'NG OU'O'NG
Mau 56 B 09 - ON
7
HANG TON KHO (TI~P THEO)
Bien d¢ng v~ dl,J' ph6ng hang ton kho trong narn nhu sau:
Narn tal chinh k~t thuc ngay
31.12.2013
VND
So
dau narn
Tang dl,J' ph6ng
671.742.864
Hcan nhap dl,J' ph6ng
So cuoi
(670.664.864)
narn
1.078.000
31.12.2012
VND
496.204.166
181.642.578
(6.103.880)
671.742.864
Ie
8
.
r
THU~ vA cAc KHOAN KHAc PHAI THU NHA NU'OC
.P
',\
31.12.2013
VND
31.12.2012
VND
'0\
-5
.to
9
---
65.996.013
Thue nhap khau
TAI sAN NGAN H~N KHAc
~0.0
31.12.2013
VND
Tarn Cmg cho nhan vien
Tai san thieu cho xU>Iy
31.12.2012
VND
299.577.000
268.290.568
285.370.600
221.123.670
567.867.568
506.494.270
----.:
n
IUU
~m
1M
G
;;::::;
17
1
1
1
1
CONG TY
co PHAN
1
1
NU'O'C GIAI KHAT CHU'O'NG OU'O'NG
Mau
10
TAl SAN
(a)
Tai san
s6
B 09 - ON
co £)!NH
c6 djnh
hCPu hinh
Nha cLPa,
v~t ki€!n true
VND
Nguyen gia
Tai nqay 1 thanq 1 narn 2013
Mua trong narn
Chuyen tLr xay dl,fng co ban do dang
(Thuyet minh (10(c))
X6a
(*)
Thanh Iy
so
4.492.345.486
277.591.727
(256.041.101)
(15.023.680)
Nha xlJ'&ng va
may m6c
VND
40.867.174.846
692.300.000
286.539.000
(761.546.368)
(367.058.348)
Ptnronq ti~n
v~n tal
VND
3.447.067.084
3.723.813.637
(107.124.752)
Ol,,"g cu
quanly
VND
889.406.417
100.872.728
(631.085.007)
T6ng cQng
VND
49.695.993.833
4.794.578.092
286.539.000
(1.755.797.228)
(382.082.028)
T<;iinqay 31 thanq 12 narn 2013
4.498.872.432
40.717.409.130
7.063.755.969
359.194.138
52.639.231.669
Kh~u hao IOy k€!
T<;iinqay 1 thanq 1 narn 2013
Khfw hao trong narn
X6a
(*)
Thanh Iy
3.392.390.473
154.803.560
(256.041.101 )
(15.023.680)
36.685.494.654
1.110.213.295
(761.546.368)
(367.058.348)
2.475.734.035
614.816.969
(107.124.752)
708.706.314
176.073.072
(631.085.007)
43.262.325.476
2.055.906.896
(1.755.797.228)
(382.082.028)
T<;iinqay 31 thanq 12 narn 2013
3.276.129.252
36.667.103.233
2.983.426.252
253.694.379
43.180.353.116
Gia tr] con I~i
Tai nqay 1 thanq 1 narn 2013
1.099.955.013
4.181.680.192
971.333.049
180.700.103
6.433.668.357
T<;iingay 31 thang 12 narn 2013
1.222.743.180
4.050.305.897
4.080.329.717
105.499.759
9.458.878.553
so
Nguyen gia tai san co dinh df3 khau hao h~t nhunq van con Slf dunq tai nqay 31 thanq 12 narn 20131a 37.292.577.834 dong Viet Nam (tal
nqay 31 thanq 12 nam 2012 la 37.373.706.743 dong Vi~t Nam).
(*)
CONG TV
co PHAN
NU'OC GIAI KHAT CHU'O'NG OU'O'NG
M§u s6 B 09 • ON
co D!NH
10
TAl SAN
(b)
Tal san c6 djnh v6 hinh
(ti~p theo)
Quy~n SlP
dl,mg d~t (*)
VND
Nguyen gia
T ai nqay 1 thanq 1 nam 2013
Chuyen tlf xay dl,mg co ban do
dang (Thuyet minh 10(c))
X6a
(**)
so
r:
Tai ngay 31 thanq 12 narn 2013
Nhan hi~u
hang h6a
VND
21.077.917.500
104.000.000
21.077.917.500
104.000.000
1.182.106.926
10.833.335
198.989.614
319.594.961
so
Tai ngay 31 thanq 12 narn 2013
10.833.335
934.218.526
(15.800.000)
T6ng cQng
VND
263.688.400
22.116.136.026
(15.800.000)
22.364.024.426
(15.800.000)
198.989.614
330.428.296
(15.800.000)
502.784.575
513.617.910
21.077.917.500
93.166.665
64.698.786
64.698.786
679.322.351
21.850.406.516
(*)
Gi~y chunq nhan quyen SLrdl,mg d~t duoc Oy ban Nhan can tlnh Blnh DU'O'n~
ban hanh nqay 11 thanq 6 narn 2012. Quy€m SLrdl,Jngd~t nay chua duoc khau
hao do Cong ty chua dua vao SLrdunq.
(**)
f)ay la dieu chlnh dE§x6a 56 TSCf) da khau hao h~t nhunq con SLrdl,Jngc6
nquyen gia dU'&i 30 trieu d6ng. Theo thong tu 45/20131TT·BTC dU'Q'cBO Tai chinh
ban hanh nqay 25 thanq 4 narn 2013, nhCrng TSCf) nay khong du dieu kien ghi
nhan la TSCf).
Chi phi xay dl:l'ng
J;
IQ(
11-1\ k
4
NI
\o~
.~
Gia tr] con I~i
Tai nqay 1 thanq 1 narn 2013
(c)
VND
263.688.400
Kh~u hao luy k~
Tai nqay 1 thanq 1 narn 2013
KhEIUhao trong narn
X6a
(**)
Tai ngay 31 thanq 12 narn 2013
Ph~n rnern
may tinh
co ban dO- dang
Nam tai chinh k~t thuc ngay
31.12.2013
31.12.2012
VND
VND
28.496.247.142
86.600.000
So dau narn
Tang
Chuyen sang tai san co dinh hCru hlnh
(Thuy~t minh 10(a))
Chuyen sang tal san co dinh vt: hlnh
(Thuy~t minh 10(b))
X6a 56
27.306.891.804
1.189.355.338
(286.539.000)
(22.116.136.026)
(301.322.312)
So cuoi narn
5.878.849.804
19
28.496.247.142
CONG TY
co PHAN NU'OC GIAI KHAT CHU'O'NG OU'O'NG
Mau
co D!NH
10
TAl SAN
(c)
Chi phi x§y dt.J'ng coo ban d60 dang (ti~p theo)
s6
B 09 - ON
(ti~p theo)
Chi ti~t g6m:
Ouyen sU>dl,mg dat tal Khu Conq Nghi$p My
Phuoc 3
Quyen sU>dunq dat tai Ouan Tan Phu
Phan rnern k~ toan
Chi phi di dai nha may NU'cYcGiai Khat
ChU'O'ng DU'O'ng
Chi phi xay dl,mg van ph6ng trU'ng bay va gicYi
thieu san pham tal Ouan Tan Phu
Chi phi dang ky nhan hieu ra nuoc ngoai
Chi phi h$ thong xU>Iy khi thai
,....
r-
31.12.2013
VND
31.12.2012
VND
2.408.250.000
90.909.091
23.486.167.500
90.909.091
934.218.526
322.593.180
623.915.492
2.949.766.104
107.331.429
2.874.166.104
200.331.429
286.539.000
~
~\o
»:
28.496.247.142
5.878.849.804
CO.»
:0
11
6c
DAu TU' oAI H~N KHAc
S6~1U'9'~g
co phieu
8au tlJ' co phieu
Gong ty co phan dau
tlJ' va kinh doanh co
so. ha tang Khu
Gong nghi$p
Sabeco
Gong ty co ph an bia
Nuoc Giai khat Sai
G6n - ray 80
:110
.~t.l
31.12.2013
Gia tr]
%
VND s60 h iPu
S6~1U'9'~g
co phieu
31.12.2012
Gia tr]
'-
%
s60 hiPu
lJi
-::
Yo
. C
~
225.000
2.250.000.000
6%
225.000
2.250.000.000
6%
TRACI
~1~fWj
650.000
6.500.000.000
6%
650.000
6.500.000.000
6%
8.750.000.000
8.750.000.000
12
VND
PHAI TRA NGU'OI BAN
31.12.2013
VND
r:
Ben thlf ba
Ben lien quan (Thuy~t minh 33(b))
20
31.12.2012
VND
43.074.517.037
2.638.148.880
18.867.791.979
2.850.227.745
45.712.665.917
21.718.019.724
, VII
1~
CONG TY
co PHAN
NU'OC GIAI KHAT CHU'O'NG OU'O'NG
Mau
13
Ben thCPba
14
B 09 - ON
NGU'OI MUA TRA TI~N TRU'OC
31.12.2013
VND
,.-
s6
8.175.689.214
31.12.2012
VND
89.882.910
THU~ vA cAc KHOAN PHAI NOP NHA NU'OC
31.12.2013
VND
847.893.565
Thue gia tri gia tang
Thue tieu thu o~c biet
Thue thu nhap doanh nghi$p hien hanh
Thue thu nhap ca nhan
Thuetai nguyen
Thue nha oat
6.563.306.235
8.270.693
2.701.200
9.671.776.500
31.12.2012
VND
672.940.552
19.006.000
5.168.036.122
13.558.051
2.177.640
~---..;.
u 2Jd
JGn
?HA"
;:}..II<
17.093.948.193
5.875.718.365
·/lD~
·IJ
--;(
15
.-
wO
..:.:..--
PHAI TRA NGU'OI LAO DONG
So dU' tht§ hien khoan ti~n IU'O'ngthanq 12, ti~n IU'O'ngthanq 13 va thU'cYngdua tren ke
qua cong viec narn 2013 phai tra cho nhan vien.
--
~4300
16
CHI PHi PHAI TRA
DNG
I NHIEM
31.12.2013
VND
Chi
Chi
Chi
Chi
Chi
phi
phi
phi
phi
phi
boc xep van chuyen
thU'cYngnhan vien
thue va quan Iy oat
ho tro ban hang, chi phi khuyen mai
khac
21
31.12.2012
VND
4.029.298.436
2.247.329.663
1.349.936.000
13.506.009.081
996.398.633
3.886.999.191
22.128.971.813
16.275.938.345
6.177.796.000
5.950.700.505
260.442.649
rf~~~~!
~T NI
----"
-
P.HCl
CONG TY
co PHAN
NU'OC GIAI KHAT CHU'O'NG OU'O'NG
Mau 56 B 09 - ON
17
cAc KHOAN PHAI TRA, PHAI NOP NGAN H~N KHAc
31.12.2013
VND
Tai san thua cho xli' Iy
Kinh phf conq dean
Bao hiern xa hoi, y te, that nqhiep
Nhan ky quy, ky CU'Q'Cngan han
tuc phai tra
Cac khoan phai tra, phai nop khac
ce
18
31.12.2012
VND
265.053.814
48.451.246
9.442.456
197.691.746
127.590.700
9.442.456
2.577.706.000
230.821.250
85.101.062
2.177.980.000
225.830.000
307.995.227
3.216.575.828
3.046.530.129
Ol)' PHONG PHAI TRA NGAN H~N
se du the hien khoan dl,J'ph6ng phai tra cho tien thue thu nhap doanh nghi$p bi truy thu
giai dean tli' narn 2009 d~n narn 2011 theo k~t luan cua Cue Thu~ Thanh ph6 HE> Chf
Minh cho dot thanh tra thue narn 2013.
19
QUY KHEN THU'CrNG, PHOC LO'I
se dau nam
Trfch lap tli' lQ'i nhuan sau thue
Sli'dl,lng
chua phan ph6i
31.12.2013
VND
31.12.2012
VND
2.110.735.790
5.356.647.042
(2.301.533.413)
647.460.608
2.507.432.972
(1.044.157.790)
ry
se cu6i
5.165.849.419
narn
2.110.735.790
IUUf
~~~f
'.M
A
G~
;;;;:;
,.-
22
CONG TY
co PHAN
NU'O'C GIAI KHAT CHU'O'NG OU'O'NG
M~u s6 B 09 - ON
sa HlfU
20
VON CHU
(a)
So 1U'Q'nge6 phieu
31.12.2013
C6 phieu
ph6 thong
31.12.2012
C6 phieu
ph6 thong
8.500.000
8.500.000
s6 1U'Q'ngell phieu da phat hanh
s6 1U'Q'ngell phieu da mua I~i
8.500.000
(22.360)
8.500.000
(22.360)
se 1U'Q'ngell phieu
8.477.640
8.477.640
se 1U'Q'ngell
(b)
phieu dang
ky
dang luu hanh
Chi ti~t v6n g6p cua chu s60h(Vu
31.12.2013
C~ phieu
pho thong
31.12.201~'~ i
%
C~ phieu
pho thong
~
.; %
62
38
4.335.000
4.165.000
51
49
100
8.500.000
100
ce
Tllng Cong ty
phan Bia RU'Q'uNU'cYe
Giai Khat Sai G6n
Cac ell dong khac
5.261.500
3.238.500
8.500.000
-r-
(e)
Tlnh hinh bi~n dQng cua v6n e6 phan
Tai nqay 31 thanq 12 narn 2012 va 31 thanq 12 narn 2013
M$nh gia ell phieu: 10.000 d6ng tren mot ell phieu.
23
