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AUDTTING AND CONSULTING CO., LTD.
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B:io crio cria Ban Gi{m tl6c
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86o cdo ki6m todn
6-7
4.
Bing cin
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B6o c6o k6t
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7.
Bin thuy6t minh 86o c6o tiri chinh hgp nhdt n5m 2010
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8-11
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ty trinh bdy b6o c6o cria minh ci.rng v6i 86o c6o tii chinh hgp nh6t cho ndm tdi
chinh k6t thric ngiy 31 th:ing 12 nem 2010 bao g6m 86o c6o tdi chinh cda C6ng ty Co phAn Van tni
Xing dAu Vipco (c6ng ty me) va cdc cdng q con.
Khei quit vd C6ng ty
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Trong qu5 trinh hoat d6ng C6ng ty ctd 9 lAn thay ct6i GiAy chtug
thay d6i nginh ngh6 kinh doanh vi ting v6n didu 16.
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02030019 19 ngiLy 26 thlng 12 ndm 2005 do Sd K6 ho4ch vi EAu tu Thdnh phtS ttAi lhOng cAp.
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nu6c C6ng ty VAn tii Xing dau Euong thiry I theo Quy6t dinh sti z+:llqO-effr4 ngdy 29 th6ng 9 ndm
diu tr
chr?ng nhdn
ding
bj,
tI6n thdi di6m ngdy
nh6Ln
ding lqi kinh doanh do b6 sung,
kinh doanh: 600.000.000.000 WD
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12 ndm 2010:
V6n g6p (\DlD)
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Tr1t sd hoqt ilQng
Dia chi
37 Phan B6i ChAu, phudng Quang Trung, qu6n H6ng Bdng, thanh ph6 Hei Phong
DiQn thoai
(031) 3838680 13830049
Fax
(031) 3838033
E-mail
Ma s6 thu6
0200113152
Ngdnlt ngh€ kinlt doanh
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van lar ven bren va vren duongl
quan;
-
Kinh doanh khai th6c cAu cAng;
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doanh bat dong sdn (n}d cia. kho tAng) va vir lieu xay dung:
=
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Dich vu kho bdi vd dich vu kho ngoai quan, cho thue thuyin vi6n, dich vu du lich
lich lfr hAnh n6i dia;
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Dich vu hdng hii, dai lyi tAu bi€n, ki€m tl6m hdng h6a, vO sinh tAu bi0n, d4i lj vin tni duong bi6n,
cung lrng tiu bidn. moi gioi tiu bi€n. lai ddt tdu bien vi boc dd hirng h6a tai cdng bi6n. khai thue hrii
K'nn doanh xdng diu. gas h6a long. cdc sdn phim hoa ddu
Dich vu xuAt nh{p khdu hdng h6a;
nghiep.
kiu
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ch6 xuat.
kiu
c6ng nghe cao.
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vi kinh doanh du
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cong
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BAO CAO CUA BAN CIAM DOC ' F;: T: '
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phiilu cria C6ng ty duoc niCm 16t tai So Giao dich chimg kho6n thnnh ph6 Hd Chi Minh voi ma
chtng kho6n li VIP.
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TCn c6ng
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C6ng ty TNHH MTV Vipco
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Long, QuAng Ninh
C6ng ty TNHH MTV Vipco
HAi Phdng
37 Phan Bdi ChAu, H6ng
Bdng, Hdi Phdng
C6ng ty TNHH MTV BAt
tl6ng sAn Vipco
37 Phan BQi Chdu. H6ng
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Cdng ty TNHH MTV
Thuong mai Vipco (*)
43 Quang Trung, H6ng Bdng,
Hai Phong
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Duy€n Hii
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100%
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2111212006 do Sd Ki5 hoach vd
1000
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Quytlt dinn ro zsqZQoBLETBXH ngdy 15 th6ng 02
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Lao dQng Thuong binh Xa h6i
10%
(*) Ngdy 30 th6ng 6 ndm 2010, C6ng ty TNTIH MTV Thuong m4i Vipco dd ducrc s6p nhAp vdo C6ng
ty TNHH MTV B6t dQng sin Vipco.
Nhftng inh hudng quan trgng tt6n tinh hinh ho4t tl6ng cria C6ng ty
Tri quj II n[m 2009, cdng ty alua th€m hai tdu Petrolimex 15 vd Petrolimex 16 vdo hogt dQrg do d6
doanh thu nim 2010 da tdng th6m nhidu so v6i nim tru6c. Tuy nhi6n, do thi truong vAn tii thri gidi vin
chua thoit kh6i khring hoAng, si5 lugng tiu duo,c T6ng Cdng ty Xing dAu Vi6t Nam thu6 dinh han giim
di, vi6c tim kiiim ngu6n hing b6n ngodi g4p nhi6u kh6 khin trong khi gi6 nhi€n li6u tr6n thi trudng l4i
tdng cao ldm cho chi phi ho4t d6ng sin xu6t kinh doanh gia tlng vd lgi nhuAn nim nay giAm so v6i ndnr
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Tinh hinh tdi chinh hop nh6t t4i thoi di6rn ngiy 31 thring 12 nirn 2010, k6t qud hoat tl6ng kinh doanh
hqp nhAt vi luu chuy6n tiAn td hqp nh6t cho nlm tii chinh ktit thric ngiy cirng ngiy cia C6ng ty duoc
trinh bdy trong 86o c6o tdi chinh hgp nhAt dinh kdm b6o c6o ndy (tu trang 08 d6n trang 44;.
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d6n rhoi di6m lip
chinh hop nhAt.
sau ngdy
3l
th6ng 12 ndm 2010 cho
b6o cao ndy cAn thit5t phdi c6 c6c didu chinh sO li6u hoac c6ng b6 trong
Bio c6o tdi
j:
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CONG TY CO PHAN VAN TAI XANG DAU VIPCO
BAo cAo cuA BAN clAM Eoc {riep deo)
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H.Qi d6ng qu6n
HQi rting qudn
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diAu hdnh cria C6ng ty trong ndm
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cho d6n thdi di6in lAp b6o c5o ndy bao
t6n
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Ph6 Chrl tich
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Uy vren
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Ong Nguy6n Quang Dinh
0y vi6n
Ong Nguy6n Anh Dffng
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Ong L€ Thanh HAi
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quin tri vir Ban tlidu hinh, quin lj'
Ong Ng6 Quang Trung
Ong
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he loan lrmmg
T6ng Gi6m d6c
Ph6 Tdng Gi6m diic
Ph6 T6ng Gi6m diic
Ong Mai Thti Cung
Ki6m toin vi6n
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C6ng ty TNHH Kii5m todn vd Tu v6n (A&C) da ki6m to6n 86o c6o tii chinh hop nhAt cho nim tdi
chinh kitt thric ngiy 31 th6ng 12 ndm 2010, A&C bdy t6 nguy€n vong ti6p tuc duoc chi dinh ki€m torin
Bdo c5o tiri chinh hqp nhit cua C6ng ry.
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Ban GiAm tl6c C6ng ty chiu trich nhi6rn l{p Brio c6o tdi chinh hqp nhAt phan 6ni trung thuc vd hqp lli
tinh hinh tdi chinh, k6t qui ho4t dQng kinh doanli vd luu chuy6n ti6n t6 hq p nhAt cria C6ng ty trong turg
ndm tiri chinh. Trong viec lap Bdo cdo r2ri chintr lrq p nJrdt nzry. Ban Giitn d6c phai:
.
.
.
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nhin cia Ban Gi6m tliic
Chon lga c6c chinh s6ch kr! to6n thich hqp vd 6p dung cdc
chilh
sdch ndy mot cdch
nhit qudn;
ThFc hiQn c6c ph6n dodn vd cdc udc tinh m6t c6ch thAn trong;
C6ng bo cdc chudn muc ke to6n phAi tuAn theo trong ciic vAn d6 trgng y6u duoc cdng bd vd
trinh trong 86o c6o tAi chinh hop nhit;
giii
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BAo cAo CUA BA\ CI AM DoC ftiip :.n:c
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L{p 86o c6o tdi chinh hqp nhit tr€n co so hoat
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va Chii dO Kii to6n Doanh nghidp Vi6t Nam ilugc ban hdnh theo Quy6t dinh
I5/2006/QD-BTC ngdy 20 thang 3 nam 2006 cia 86 tru6ng B0 Tdi chinh cffng nhu c6c th6ng
.:
huorg diLn thUc hien chuin muc vd chd dd kd to6n cia B0 Tii chinh.
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c6c bi€n ph6p thich hop d6 ng[n ch{n vi ph6t hiQn c6c hdnh vi gian lfln vd cic vi ph4m kh6c.
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Ban Gi6m d6c dim bdo ring, C6ng tv de tuan thi cec yCu cdu n€u tr€n khi lap Brio crio tdi chinh hgp
nhAt; ciic s6 ke torn thich hgp duoc luu git dA-v dn d€ phdn anh tai bdt kj, thoi di6m niro, v6i muc cl6
chinh x6c hq? lti tinh hinh tdi chinh cria Cdng ty vi B5o cio tii chinh hqp nhAt duo-c lAp tuAn thrl c6c
chuAn muc
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Ngdy l0 th6ng 3 nim 2011
L
L- 4u^nuRT'LLY
lj
129 Dong Khoi St.. Dist.l, tlo Chi Minh Cili'
Tel (8:1.E) l8 172 295 Fax: (8:1.8) 3E 272 100
Br.rnch ir Ha \oi
I :10 ciang Vo Sr.. Dong Da Disl.. Ha Nol Ciry
Branch in \ha Trang: I8 T|an Khanh Du Sr.. Nha Trang Ci!y
Branch in Can Tho : l62Cl.1 Tran Ngoc Quc Sr.. Crn Tbo Ciry
He.rdquartcn
A&C
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Kinh grffi: cAc
c6 odNc, HeI DONG guAN rnr vA n.{N crAM n6c
c6Nc ry co pnAN vAN rar x,llc nAu vpco
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chring t6i da kiiim toan Brlo c6o tii chinh hqp nh6t nam 2010 crla c6ng ty c6 phdn Vin tni Xdng diu
Vipco vd c6c cdng ty con g6m: BAng cAn A6; tti toan hqp nh6t rai rho; didm ngay 3 i thring 12 ndm
2010, 86o c6o kiit qui ho4t ddng kinh doanh hqp nhAt, 86o c6o luu chuytin ti€n t6 hop nh6t va ean
thuytlt minh 86o c6o tdi chinh hqp nh6t cho ndm tii chinh k6t thLic cirng ngdy, duoc I6p ngay 10 th6ng 3
ndm 2011, tu trang 08 d6n trang,t4 kdm theo.
vi6c lap vd trinh bdy Brio c6o tii chinh hgp nhAt ndy thudc tr6ch nhi€m cr.ia Ban Giiim d6c c6ng ty cd
, i
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phAn Vin trii Xang ddu Vipco. Tr6ch nhi6m cria Ki6m to6n vi6n ld dua ra j ki6n vd cric b6o c6o ndy dtra
lrdn kdt que cong viec ki6m todn.
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86o c6o tdi chinh hgp nhAt ndm 2009 cia cdng ty dE duoc ki6m to6n boi c6ng ty ki6m to6n kh6c. Kidm
to6n vidn.cria c6ng ty kiiim toSn nay dd tlua ra Brio c5o kii]m toan veo ngdy 02 th6ng 4 ndm 2010 c6
dang 1i kiiin ngoai tru vd luu y li€n quan d6n cdc v6n dd sau:
(i)
Kho6n dAu tu mua 666.000 c6 phitiu cria Cdng ty C6 phdn An Phri dugc phdn 6nh theo gi6 g5c
ln 57.224.000.000 \.ND. Do c6 phii5u cta COng ty CO phAn An Phri chua dusc ni6m yilt ti6n
sdn giao dich chfng khorin vd C6ng fy cflng kh6ng x6c dinh duoc gi6 tham khdo m6t c6ch d6ng
tin cAy theo d6 C6ng ty khdng thuc hi€n trich lAp du phdng ginm giA d6i voi khoin diu tu ndy.
(ii)
C6ng ty theo ddi tr6n khoin muc "Phdi thu khfc" khoin ung tru6c cho C6ng ql TNHH phuong
Hda v6i s6 ti€n ln 7.100.340.000 \T{D. Khoin ung tru6c nd.y d6 dam bao thuc hi€n c6c Hq?
adng sO OIfiOMPCO-PHOA ngdy 02 th6ng l0 nim 2007 vd s6 o2lHD,ryIpCO-pHOA ngdy
i5 th6ng 10 ndm 2007 vd vi6c C6ng ty TNHH Phuong Hda s€ thu x6p v6n vay uu dai bing
ngoai tC (USD) cho Cdng ty, thdi han giii ngdn bit ddu trong ndm 2008 vd duoc gia han di5n
ngdy 31 th6ng 12 ndm 2010. Dtln ngdy 31 thiing 12 ndm 2009, chua c6 khodn vay ndo duoc giii
ngAn theo th6a thudn neu tr6n vd C6ng ty chua trich lAp drl phdng dtii v6i khoan ung tru6c ne.y.
(iiD
Tai thdi diiim ngiy 3 I th6ng 12 ndm 2009, C6ng ty tlang theo d6i tr€n kho6n muc ,,Tdi s6n
ngin han kh6c" khodn kli qu! vdo tAi khoin cira Cdng ty TNHH Thuong mai Dich vu Sin xuAt
Thi6n L6c Ph[ tai Ngen hAng N6ng nghiCp vd PhAt tri6n N6ng th6n - Chi nh6nh Mac Thi BLrdi
thdnh ph5 H6 Chi Minh vdi sii tidn 20.663,000.000 \ND. Theo Horr d6ng hop t6c diu tu s6
01/04lHTDTl2008 ngdy 01 thing 4 ndm 2008 vi Bidn ben th6a rhudn s6 0t /IID,TVIPCO-TLP
ngdy 05 th6ng 4 nim 2008, Cdng ty TNIIH Thuong mai Dich vu Sdn xuit Tlri6n LQc phri sd
thu xilp vi5n vay rru ddi cho C6ng ty, thdi han giAi ng6n bit dAu tu th6ng 4 n6m 2008. Tuy
nhi€n, d5n thoi di6m ngdy 31 th5ng 12 nam 2009, chua c6 khoin uon uuy nao duoc giai ngdn
theo c6c hgp ddng vd th6a thu{n ndu tr6n. Ngiy 0i th6ng 4 ndm 2010, Cdng ty TNHH Thuong
mai Dich vu Sdn xu6t Thi€n L6c Ph[ da c6 cdng van x6c nh6n s6 hodn trii lai C6ng ty khonn
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BAo cAo KIEM ToAN ltlep rhec
Co sd
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kidn
Chung t6i d5 thuc hi€n c6ng r i.^c ki€m toan theo czic chuAn muc ki6m to6n ViQt Nam. C6c ChuAn rnuc
ndy y6u cAu c6ng vi€c ki6m to6n phiri ldp k; hoach r a thuc hidn dii c6 sq dam bao hop lj, ring 86o c6o
tdi chinh hop nh6t kh6ng cdn chua duns cac 5ai \ot trong 1du. ChLing tdi tld thuc hi6n ki6m to6n theo
phuong ph6p chon nAu vd 6p dung czic thu nehiim can thiet. kidrn tra ciic bing chLing x6c minh nhirng
th6ng tin trong 86o ciio.tdi chinh hop nhat: tiAnh gid vi€c tuan tht c6c ChuAn muc vd ChC d9 ke toAn
hi8n hinh, c6c nguy6n tic vir phuong phap k€ toan duo-c 6p dung, c6c u6c tinh vd xdt dorin quan trong
crra Ban Gidm cloc Cong q cung rrlru cach trrnh ba1 tong the Bdo cdo rai chrnh hgp nhit. Chung roi rin
rdng corrg r iec kiem toan dd cung cap nhLirt3 co so ho.p l) cho y kien cua chung toi
.
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Cic rin di neu trin Bdo cdo kiem loin nem tru6c dd xtt
lj
lrong nam nav
Trong nf,m 2010, Cdng ry da thu h6r duoc khoin ti6n 7.100.340.000 VND ting tru6c cho C6ng ty
TNHH Phuong Hda.
Cdc
rin di
dnh hucrng d6n
f
ki6n cira Ki6m
toin vi6n
C6 phitiu cfra C6ng ty C6 phAn Ar Phir ld loai c6 phi6u chua ni6m y6t vd kh6ng c6 gi6 giao dich tu do
trCn thi trudrg. Tuy nhi6n, C6ng ty dang u6c tinh gi6 tri thuAn c6 thd thuc hi6n duo-c cr"ia loai c6 phi€u
ndy dti trich l6p du phdng giim gid vAo chi phi ndrn 2{J10. so tidn 28 rj'\rND.
D6n thdi tliiin phrit hdnh B6o crio kitim to6n niy, sd tian 20.663.000.000 \'TJD chuy6n cho C6ng ty
INHH Thuorrg rnai Dich rp 5an run Tlridn Lec Phu ran clrua tlru hoi duo.c \a Cong t) clrua trich lap
du phdng dtii v6i khoen k! qu! ndy.
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140.791,33
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4
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cung r?ng tAu bi6n; Kinh doanh xdng dAu, gas h6a
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theo phuong ph:ip viin chri s6 hftu
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BAo cAo rAr cHiN'rr HoP NHAT
Cho ndm tdi chinh k6t thfc ngdy 3 I thdng
Ban thuy6t minh Bdo c6o
7.
tii
e
f
NhAn vi6n
Tu qu! II ndm 2009, Cdng ty dua thdm hai tdu Petrolimex 15 vd Petrolimex 16 vio hoat d6ng do
d6 doanh thu nlm 2010 d6 tdng thdm nhiriu so vdi n6m tru6c. Tuy nhi€n, do thi trudng vAn tii th6
gi6i vAn chua tho6t kh6i khring hoAng, sd lugng tdu du-o. c Tdng Cdng |l Xdng dAu ViCt Nam thu€
tlinh han giim tli, vi€c tim kiiim ngu6n hing b€n ngodi gdp nhiAu kh6 khin trong khi gi6 nhi6n li€u
tr6n thi trudng l4i ting cao ldm cho chi phi hoat ddng sdn xudt kinh doanh gia tdng vd loi nhuAn
ndm nay giAm so v6i ndm tru6c.
a
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1
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lip 86o
c6o tiri chinh hcp nhAt
B5o c6o tdi chinh hsp nhAt duqc trinh bdy bing D6ng ViQt Narn (\rND).
ChuAn mgc
vi
xf
roAN,{p nuNc
ch6 dd k5 torin tip dgng
86o c6o tdi chinh hqp nh6t duoc IAp theo huong din cia cdc chuAn muc kii toAn vd Ch6 d6 K6 toin
Doanh nghi€p Vi6t Nam duoc ban hinh theo quytit dinh s5 t SIZOOOIqO-BTC ngdy 20 th6ng 3
nnm 2006 cira BQ tru6ng B0 Tii chinh cfing nhu c6c th6ng tu hucrng din thuc hi6n chuan muc vd
che do l(e toan cua lJo lal chlnh.
Tuy6n b6 vd viQc tuffn thri chuAn mr3c k6 toin
vi
chi5 .tO k6
to{n
Ban GiSm d5c C6ng ty dim bdo dd tuAn thn diy cln y6u cAu cria cic chuAn muc kt5 toen vd Ch5 dd
Kti torin Doanh nghiQp ViQt Nam duoc ban hanh theo Quy6t dinh s6 15/2006/QD-BTC ngdy 20
th6ng 3 nim 2006 cria BQ hucrng B6 Tdi chinh cfing nhu c6c th6ng tu hunng din thuc hi€n chuin
muc vi ch6 dO kii totn cia Bd Tdi chinh trong vi6c lAp 86o c6o tdi chinh hop nhAt.
7
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e
NIm
nem.
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1
NAM TAI CHiNTI, DOI.{ VI TIEN TE STINUNC TRONG KT TOAN
Nim tdi chinh cia C6ng ty bit diu tir ngdy 01 thing 01 vd k6t thfc vdo ngdy 31 th6ng
a
a
1
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li
Nhfrng su ki6n inh hu&ng quan trgng tISn ho4t tlQng kinh doanh cria C6ng ty trong nim
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nim 2010
Tai ngdy 31 thring l2 n6m 2010, t6ng s6 nhAn vi€n tlang lAm vi€c tai C6ng ty vd c6c C6ng ty con
602 ngudi lcuiii nam tru6c li 649 nguoi).
4
1
12
chinh hgp nhdr iri6p rheo;
3.
Hinh thric k6 to:in :ip dgng
C6ng ty
st dung hinh thfc
k6 to6n trdn m6y vi tinh.
w. cAc cHil\rr sAcH Kf ToAN Ap Dr?'trrc
1.
Co so l6p Bdo c5o
tii
chinh hop nhit
86o c6o tdi chinh hgp nhAt duoc lAp tr6n co sd kti torin d6n tich (tru cec thong tin li6n quan d6n cdc
luong tlenJ.
BAn huytit minh nay
h
m1t
bA
phdn hqp thAnh |a phdi
Aftc doc c
nE v6i Bda cdo
tdi chinh hqp nhdt
16
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c6NG Ty cd pHAN vAn rAr
xauc oAu vrpco
Dia chi: J7 Phar Bdi Chdu. Ouang T.unr. Hi.. : 3e:...
Ha Plong
BAo cAo rAr cHiNa sop NuAr
Cho nim tdi chini kijt thnc ngdy 31 thdng ll nam 1010
BAn thu16t minh Bdo cio tiichinh hrlp nh6r riip rl eol
--2
4
Co s& hqp nhdt
86o c6o tii chinh hgp nhAt bao g6m 86o ciio t2ri chinh crla Cdng ty C6 phin Vin tii Xing d6u
Vipco (c6ng ty me) vd c6c cdng ty con. Cdng ry,-.con 1d don vi chiu su ki6m so6t cia c6ng ty me. Sr-r
ki6m sodt ron rai khi cong ry me co kha narg rruc riep ha1 gidn ridp chi phoi cdc chinh sdch tai
chinh vd hoat ddng cta c6ng ty con d6 thu ducrc cdc loi ich kinh td tn cdc hoat ddng ndy. Khi d6nh
.' . kiem sodt' co, tinh
-; quy6n bi6u quy6t ti€m ning hi6n dang c6 hi6u luc hay
' , d6n
gia quyen '.^
s6 duo-c
chuy6n d6i.
-1
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K€t qui hoat d6ng kinh doanh crha c6c c6ng t-v con ducrc mua lai hodc b6n di trong ndm ducrc trinlt
bdy trong 86o c6o k{it quA hoat d6ng kinh doanh hgp nhdt tir ngiy mua ho6c cho diln ngdy b6n
khoin diu tu o cdng ty con d6.
----r,
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Trong truong ho-p chinh s6ch kt! torin cria c6ng ty con kh6c v6i chinh sdch ke toen Ap dung tai Cong
ty me thi Beo c6o tdi chinh cria c6ng ty cor.r s€ c6 nhlrng didu chinh thich ho. p tru6c khi su dung cho
viec ldp Bdo cio lai clrinh hop nhit.
-1
1
36 du c6c tAi khodn tr€n Bing cAn d5i kt1 toan gita cic c6ng ty, ciic giao dich n6i b6, c6c khoiin lai
n6i b6 chua thuc hi6n phr{t sinh tu c6c giao dich ndy duo-c loai trir khi lAp 86o c6o tdi chinh hop
nhAt. CAc khodn 16 chua thuc hiCn phet sinh tu cric giao dich n6i bd c[ng duo-c loai b6 trir khi chi
phi tao n€n khodn 16 d6 khdng th6 thu hdi duo-c.
--1
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Loi ich cira co dong thidu ro thd hier.t phdn
thuin cLia c6ng ty con kh6ng n6rn
6 n.ruc ri6ng tr6n Brio crio k6t qui hoat d6ng
kinh doanh ho.p nhat ra Barrg car doi kd rodn hqp nhdr. Lo'j ich cua co dong rhieu so bao gom gid
tri c6c loi ich cria c6 ddng thi6u s6 tai ngdy hqp nhAt kinh doanh ban dau va phin 1o-i ich cua c6
dong thieu so trong bien dong cua von chu sd hlu ke ru ngiy hqp nhjt kinh doanh. Cdc kioan lo
tuong img v6i phin v5n cia cd ddng thiiiu sii vugt qu6 phdn viin cira ho trong v6n cht sd hiu cua
c6ng ty con duoc tinh gi6m vdo phin loi ich cria Cdng ty tril khi c6 ddng thii5u s6 c6 nghia vu rdng
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lo-i nhuAn vd tdi s6n
gi[ b6i c6c cd d6ng cr]a c6ng ty me va duoc trin]r biy
buoc r a co
3.
kid rriing bu dap khoan lo do.
Hop nh6t kinh doanh
ViQc hqp nhAt kinh doanh ducyc k6 todn theo phuorg ph6p mua. Gi6 phi hop nh6r kinh doanh bao
.,
I
gom gia lri hop J! tai ngil dien ra rrao doi cua caic rai sarr dem rrao doi. cdc klroan no phai rra di
phdr sinh hodc dd thua nhdn va cric cong cu von do Cong q phdr hanh de doi liy quyen kiem soar
b6n bi mua c6ng v6i c6c chi phi li6n quan truc ti6p dt5n vi€c hgp nhirt kilh doanh. Tai sdn rld mua,
no phdi tra co lhe rac dinh duoc va nhdrrg khoAn no ridm rirng phdi gdnh chiu rrong lro.p nhir kinh
doanh duoc ghi nhAn theo giri tri hgp ly tai ngay hop nhit kinh doanh.
Ch€nh )Qch gifa gi6 phi hqp nhit kinh doanh voi phdn so hilu cr]a b€n mua trong giri tri ho.p lyi
': cda tai sdn, no phaj tra co th€ xdc dinh duoc v2r c6c khoAn no- ti6m tdng di ghi nhAn cua b6n
thuan
bi mua tai ngdy mua duo-c ghi nhAn In loi th6 thuong mai. N6u gi6 phi hqp nh6r kinh doanh th6p
hon gid tri lrqp ly thuin crla tdi san. rro.- phdi rra co th6 rdc dinh duoc r i ciic khoan rro. tiem tang de
ghi nhdn cria b6n bi mua. phin ch6nh l€ch duo-c ghi nhAn vdo k6t qui hoat d6ng kinh doanh trong
ndm pirit sinh nghi6p vu mua.
--1
--.1
-1
B.nt thuyAt ninh nd), ld
nit
b.i phdn h.!p
hAnh
i
phnt dvo. doc cnng j:ai Bdo cdo
tb
chintt tnp nhur
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rAr xaHe oAu vrpco
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cONG Ty c6'pnAru vAn
-{
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Cho ndm tdi chinh k.5t thuc ngdy 3 1 thdng
Bdn thul€t minh Bdo cdo tii chinh hgp
Dia chi; 37 Phan B6i Chdu, Quang Tnmg. H.::= 3::.9. Hai Phdng
I nen li: cl
nhil :i:: il:o,
I
-1
-1
-1
4.
Diu tu vio
C6ng
c6ng ty li6n k5t
ty li€n k6t ld tlon vi ma C6ng t1 co nhung dnh hudng d6ng k6 nhung kh6ng c6 quy6n ki6m
la hoat ddng.
so6t d6i v6i cac chinh s6ch tdi chinh
Ket qua hoat dongkinh doanh cua cong n lii-!n ket duoc bao gom trong Bdo cdo tai chinh hop nhSr
theo phuong phdp ron chu sd hDu ru nqd-' bir dau co dnh huong dring k6 cho den ngly anh hLrong
ddng kC ktlt thric. Khoin tldu ru vdo c6ng [' Ii€n k6t duo-c th6 hien hen Brio c6o tai chinh hqp nh6t
. . ,, ,:. . .;
theo chi phi ddu tu ban ddu vd di6u chinh cho c6c thay tl6i trong phAn loi ich tr6n tii sin thuin crla
cong ry lien k€t sau ngirl d:iu ru. Ndu loi ich cua Cong ry tong khoan lo cua c6ng q liirr ker lon
hon hodc bang gii tri ghi s6 cLia khoAn diu tu thi gid tri khoAn ddu tu du
tdi chinh hgp nh5t lA bing kh6ng trri khi C6ng ty c6 cec nghTa vu thuc hi€n thanh to6n thay cho
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cong
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ty lren Ket.
Ch6nh l6ch giiia chi phi dAu tu vd phdn so hfru crla Cdng ty trong giri tri ho. p lli crla tai sdn thudn c6
rh6 xric dinh duoc cua c6ng q lien ldr rai ngiry nrua duoc ghi nhin ld loi the rhuong mai. Neu chi
phi diu ru rlrdp hon gi6 ni hop ly cua rai san thuin co the xdc dinh d Lroc cua c6ng ty lien ket rai
ngdy mua, phAn ch€nh lQch duoc ghi nhin vdo kiit qui hoat d6ng kinh doanh trong ndm ph6t sinh
---{
nghiQp vg mua.
-1
-1
86o c6o tdi chinl.r crla c6ng ty li6n k6t duoc lip cnng kj,k6 to6n voi C6ng ty. Khi chinh s6ch k6
todn cua cong ry Ii6n ket khdc roi clrinl szich k6 todn dp dung thong rrhat trong Cong ry thi Bdo cao
tai chinh cua cong I lien ket s0 co nhlng diiu chrnh thiclr ho..p truuc khi su dung cho r iec lap Bao
cao tar cl]lnh ho.p nhat.
---1
Lqi th6 thuong mai
4
Loi the thuorrg mai 1d phdn chenh lQch gifa chi phi mua so vdi phAn loi ich cLia C6ng ty trong giri
rri hqp Iy thuen cua c:ic tli san. no phdi trd co th6 xdc dinh duoc va czic k-hoan ncr ti6m rang cua
cdng ty con, cong t1 lien ket tar ngiy mua. Loi the thuorg mai duoc ghi nhAn li tAi sin tr€n Bing
cdn doi le toan hqp nhir rd duo..c phan bo rheo phuorg phdp duong thang trong J nbm.
-__,.t
4
1
Khi bdn cong w con. cong ry lien k6r. gid tri cdrr lai cda cua lo.i rhe rhuong mai li6n quan den cdc
don vi ndy duo-c hach tofn vdo k6t qu6 hoat d6ng kinh doanh.
-1
---a
6.
Tidn
vi tuong tlucrng tidn
Tiin ra
cdc khoan luong duorg tiin bao gom riin mat. ti6n gui ngdn hAng. tiin dang chulen va cac
khoin dAu tu ng6n han c6 thdi han thu hdi hoAc d6o han kh6ng qui 3 thdng k6 tu ngdy mua, dd
dang chulen aOi rnanl mot luotrg tidn xac dinh cung nhu khong c6 nhieu rui ro trong vi€c chulen
4
dol thanh tlen.
Hirng ton kho
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HAng t6n kho duoc x6c dinh tr6n co sd gi5 gi5c. Gi5 gilc hing tdn kho bao gdni chi phi mua, chi phi
cht! bien vd crlc chi phi li6n quan t4rc ti6p khSc ph6t sinh d6 c6 duo-c hdng t6n klo 6 dia di6m vd
.L,
Girl g6c hdng ton klro duo-c tinh theo phuorg ph6p binl quAn gia quy6n d6i v6i nhi6n li6u, thuc
dich danh d5i voi vat tu, phq ting vd duoc hach to6n theo phuolg phfp k€ khai thudng xuy6n.
tE
Du phong giim giri hdrrg ton kl-o duoc ghi nlrdn khi gid goc lon hon gid tri tlruirr co rlri thuc hi6n
duoc. Gi6 tri thudn c6 th6 thuc hien duoc ld giri b6n r6c tinh cira hdng ton kho trir chi phi ucrc tir*r
de hoin thanh san phdm r a chi phi u6c tinh cAn thi6t cho viQc ti€u thu chLing.
tsdn rhuyit ntinh ndl'ld
nat
l*'
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trang th6i hi€n tai.
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ry cd IHAN vdru rAr xAne oiu wpco
Dia chi:.j7 Phan Boj Chdu. OuangTrung. Hons Bans. Hd phong
BAO CAO TAI CHINH HOP \HAT
Cho ndm tdi chinh k6t thric ngdy 31 thdng l2 ndm 2010
BAn thuyAt minh 86o c6o tdi chinh hop nb6t (ti6p theo)
-1
4.
Cic khoin phii thu thuong mai vi ph6i thu khrlc
cdc khodn
-1
thu thuong mai va c6c khodn phai thu khric duoc ghi nhin theo h6a don,
chring tu.
Du phdng phdi thu kh6 ddi duoc rdp cho. rLrng kloan.no phrii thu kh6 rrdi cin cf vao
tu6i no qu6
han cua cdc kloan no hodc du ki€n muc ton rh6t co thd xAv ra.
t--1
4
phrlLi
Tii sin cii .Iinh hiru hinh
9.
-1
--1
Tii
sdn c6 dinh hiiu hinh duoc th6 hien theo nguycn giii rrir hao rndn luy k6. nguydn girl
tai san c5
hinh bao g6m todn bd c6c chi phf md C6ng ty phii b6 ra ae * arq.lai ,""'"; JiJ
{ih
lyl
d€n thdi di€m dua tii
ii"r,
sin dri vao trang th6i sin sdng sri dung. c6c chi phi ph6t sinh sau ghi nh6n
ban dtur chi duoc ghi trng nguy6n g;a tai san
alnn*n6r.i" Ihi phi niy ctric chin lam tarin- iri i"n
kinh tti trong tuong lai do st dung tdi sin d6."6c6c chi phi kh6ng thoa ,r" al;, r.ie" ire"
u"r"l jrt
nhAn ngay vio chi phi.
-1
--1
Khi tAi sen c6 dinh hiiu hinh duo-c b6n hay thanh l1i. nguydn giri vd kl6u hao lffy k6 duo-c
x6a s6 vd
b6t t1 knoan lai 15 ndo phet sinh do viec thanh tt ac"u ar-oJ ti,rl,' vdo thu nhap hay
chi phi trong
nIm.
--J
Tdi srin c6 dinh hiiu hinh duo-c khAu hao theo phuong ph6p duong thing dua tr6n thdi gian
dung u6c tinh. 56 ndm khAu hao cta c6c loai tAj sdn
ainf-l iriru hinh nhu sau:
---1
-1
Loai
tii
"O
sin c6 dinh
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Nhd cua,
-1
M5y m6c vd thiiit bi
4
-l
-1
36 nim
vit ki6n trfc
Phuong ti6n vAn
---1
tii,
07 -25
03-07
truydn d6n
I hret bt. dulg cu qudn ly
06- 15
03-05
10. Tii sin cii ttinh vd hinh
Tdi sin c5 dinh v6 hinh duoc th6 hi6n theo nguy€n gi6 trir hao mdn lfiy k6. Tei sen
c6 dinlr v6 hinh
cta C6ng
f'
bao g6m:
Quyin s* d4ng dtir
=
-1
Quydn su dung ddr ld toan bo cdc chi.phith'c rd cong q dii chi ra co ridn quan rruc riep roi
dung. bao.gom: rien chi ra de co qulin :Lr dung dir- Jiphicho ain uu. piai pr,o;g.ri
rrit
bing,
dir su.
uin*. .un
phi tru6c ba . e;yan sLi iuig oit knong thd.i han kh6ng plrai ii"r khau hao.
Quy€n sri dung d6t c6 thdi h4n dugc trich t
ldp
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16
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theo thdi gian su dung crla 16 d6t..
.--J
Phin mim mtiy tinh
PhAn mdm rrr6y tinh Id todn b6 cric chi phi md Cdng ty rld chi ra tinh
d6n thoi ditirn dua phin rndm
vAo sri dung. PhAn mdm m6y vi tinh duoc khAu hao tLr3 - 4 nam.
-4
-4
-4
htu
Ban
hltit
ninh nny Ia
nd
b6 phdh hop
hanh
fi pnai anq"iiine;;i;;;;;G;;6
1q.
l
r.l
:Il
.titf''.
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, i.
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:
cONG
w cd puAru vAN rAr xllrc
Dia chi: 37 Phan Boi Chiu. Quare
lt-_
I
I
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BAo cAo rAr cHiNH sop xlrrr
Ctlo nam tdi chinh k6t th[c ngdi' 3 1 -rhirg 1] nan lO l0
Bdn thuyet minh Bdo cdo tiichinh bol nhit,riip rheo.t
11.
Chi phi tli vay
Chi phi di vay duoc ghi nhAn vao chi phi khi phat sinh. Truong ho-o chi phi di vay liCn quan truc
tiep d6n viec ddu tu xAy drmg hoac san xudt tdi srin dd dang cAn c6 m6t thdi gian dn ddi (tr6n 12
th6ng) d6 c6 th€ dua viro sri dung theo muc dich dinh tru6c hodc bin thi chi phi di vay ndy duo-c
r-l
t__
I
v5n h6a.
r-J
D6i v6i cic khoan v6n vay chung trong do c6 srl dung cho muc dich dAu tu xAy dung hodc san xuat
san dd dang thi chi phi tli vay v6n h6a duoc x6c dinh theo $ 16 vi5n h6a d5i v6i chi phi 101 k6
;. ,,
binh quin gia quy6n phdt sinh cho vi€c dAu tu xAy dqng co bin ho[c sAn xuAt tii sin d6. Tj'16 v6n
h6a duoc tinh theo lj'16 lai suAt binh quAn gia quy6n cria c6c khoiLn vay chua tri trong nim, ngoai
trii c6c khoin vay ri€ng biQt phqc vp cho mqc dich hinh thini mQt tai san cu thd.
l'.
r-r
tii
l4
t_
tt-J
oAu vrpco
.:-::i. H.i:: Bire. Hbi Phong
!-J
t1
lZ. Eiu tu tii
Cic khoin ddu tu vho chfng kho6n duoc ghi nhin theo gi6 g6c.
Du phdng giam gi6 chLlng kho6n dugc lip cho ting loai chimg kho6n duoc mua bdn tr6n thi trutmg
vi c6 gi6 thi trudng giAm so vdi gi5 dang hach to6n tr6n s6 sdch vd:
I
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t_
.
t-t-4
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13.
li
Chi phi phii
l:y'
thuin vA gi6 tri ghi s6 duoc
,t
"i.
tri
Chi phi phni trd dugc ghi nhAn dua trdn c6c u6c tinh hqp l)t vd s6 tidn phai tra cho cAc hdng h6a,
dich vu dd sri dung.
-1
14.
-1
Bijn
Trfch lgp qui du phdng trq cdp mit vigc lim
thuyit
inh ndy td mAt
bA
phAn ho1, rhanh
i phii tltftc doc c;lng yAi Bda
ili
ItrJ
I
"rt,
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Quli du phdng tro cip mit vi€c lam duoc dung dd chi tra ro cap thoi vi€c cho nguoi lao dong co
thdi gian lim vi6c tu 12 th6ng tro l6n tinh ttdn ngAy 3 J thring 12 nlm 2008 tai cdng ty me vi cic
cong q con. Muc trich quy du phong tro. mat vi6c lln lA 3o/o qu! luong ldm co so dong bdo hiem
xd h6i vi duoc hach toin vdo chi phi theo huong din tai Th6ng tu 82/2003/TT-BTC ngiy 14 theng
8 nam 2003 cua Bo Tii chinh. Truong ho.p quj dLr phong tro mat vi6c lirm kJrong du de chi tro. cip
cho ngudi lao dong rlroi viec lrong nam thi phin chenh l€ch thi6u duo'c hach todn vao chi phi.
,--
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ld i5.000 M'{D/c6 phit5u.
mot khoen diu tu, phin ch6nh l€ch gitia gi6 tri thanh
hach to6n vdo thu nhdp hoic chi phi.
Khi thanh
1
,-_
Gin thi trudng crla chimg klo6n chua ni6m y6t tluoc x6c dinh tr6n co sd giri giao dich binh
quAn tr€n thl trud'ng giao dich cr.ia c6c c6ng ty tlai chring chua ni6m y6t lutCom) d5i v6i cic
c6ng ty di ding (y' giao dich tr6n thi trudng ney, hoic giri trung binh tr€n co sd gi6 giao dich
,
a ,i. . '
dugc cung cap toi thi6u bdi ba c6ng ty chftng kio6n tai ngdy k€t thLic ndm tdi chinh tl6i v6i
c5c c6ng ty cl.rua dlng ky giao dich tr6n thi trudng giao dich cia c6c c6ng ty dai chring.
phit5u ndy
t-1
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Gi6 thi trudng cia cbrmg kho6n niem y6t duoc xiic rlinh tr6n co sd tham khAo gi6 ktrdp l6nh
,,i.
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^ doi
^.
(gid binh quiLn
voi ^,
Sd Giao
dich chimg kho6n HdNQi, gi6 d6ng cta d6i v6i Sd Giao dich
chring khodn H6 Chi Minh) tai ngiy kr5t thfc lc! kr5 todn.
Ri6ng c6 phii5u C6ng ty C6 phAn An Phri ld loai c6 phi6u chua ni6m y6t, C6t.tg ty tham khio
gi6 giao dich binh quAn crla 10 loai cd phitlu ni6m ydt co ngdnh ngh€ tuong tluong v6i C6ng
ry C6 phin An Phri trdn thi truong vi uoc linh gi6 tri thuirn co thd thuc hien duoc crla ioai co
-1
-1
4
chinh
cdo
tdi chinh hop
nlit
20
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cONG
ry cd
pHAN vAN
rAr x,qruc oAu vrpco
frun.. J.:.:,::
ilai Dhons
Dia chr:,i7 Phan Boi Chdu. Quane
BAO CAO IAI CHNH HOP NHAT
Cho nim tdi chini k6t thfc ngey 3I thdns ]] nar: :010
Bdn thuy6t minh Biio cao rai cfrintr hoi nhir .r ..; J eo.1
15.
Ngu6n viin kinh doanh - qujNgu6n v6n kinh doanh cia C6ng
-1
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q
bao g6m:
v6n dau tu crla cht srr'hil: duoc ghi nh6n theo
me.
.
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y9" *Y:' hinhthinh
cic qu!
c6
16.
tii dd dau tu crla c6c c6 ddng c6ng ty
Thdng du v6n c6 phdn: ch6nh l6ch do phrit hdnh c6 phi6u cao hon m6nh gi6.
do b6 sung tu k6t qua hoat d6ng kinh doanh. gid tri c6c tdi sdn
breu. lar lro va danh gid
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s6 thuc
duo-c
lairai
du.o-c
tdng,
san.
trich lip vd su dung theo Di€u
16
c6ng ty vd Nghi quyilt crra Dai h6i ddng c6 d6ng.
tri'c
,, duo-c
,
(-o
^; ruc
ghi nhan ld no phai rra kJri drroc cong bo.
Thu6 thu nhip rloanh nghiop
17.
-)
chi phf thui! thu nhap doanh nghi6p
ThuA
ftu
bao g6m thu6 thu nh6p hi6n hdnh
vi
thu6 thu nhnp hodn
1ai.
nltdp hiAn hdnh
Thut! thu nhdp hi6n hanh li kroan thu6 duo'c tinh dua tr€n thu nhap tfnh thuii. Thu nh6p tinh
thud
ch€nh l6ch so voi loi nhu6n k6 to6n Id do di€u chinh c6c khoan chcnh lcch tam tbcri
ciiiaihu6 vd ki5
to:in. cdc chi phi khorrg duoc tr'cing nhu dieu chrnh cac khoan rhu
urong ph-ai chiu rlrue ra
'iep
c:ic khoan ld dLroc chuldn.
Thui thu nhAp hodn tai
t hu€ thu nh6p hodn lai ld khoin thu6. thu nh6p doanh nghidp s€ phdi n6p hodc sE duoc hodn rai do
ch€nh l€ch tam thdi gifia gi6 tri ghi s6 cria tdi sin vd no phii tra cho muc dfch 86o c6o tdi
chinh vd
cac gi6 tri ding cho muc dich thue. Thue thu nhap hodn lai phdi tra duoc ghi nh6n cho
t6t cd c6c
khodn ch€nh l6ch tam thoi chiu thue. Tai sdn thu6 tlru nhiip hodn lai chi duoc ghi nban
khi chic
chen trong tuong iai s€ c6 lo-i nhuAn tfnh thut! d6 st dung nhiing ch€nh l6ch tam tlidi
duoc kh6u trir
-1
nay.
Gie tri ghi s6 cria tdi san thut! thu nhlp doanh nghi6p ho6n l4i rlugc xem x6t lai vio ngdy ktit
thuc
ndm tai chinh vd s€ duo-c ghi gidm d6n mL?c dam bdo chic chin c6 drl loi nhuin tinh th"u€
cho phep
Icri ich cLia m6t phin hodc todn bd tei san thui5 thu nhAp hodn lai duoc sLi dung.
Ciic tdi sin thu6 thu
nhip doanlr nghiep hoan lri chua duo-c ghi nhdn tru.oc ddl duoc rem xer lai rao ngat lap
Bdo c:iu
tai chjnh va dyoc s.ni nhan khi clrac chin co du ioi rrhuan rinh rhue dd co rh6 su.Jung cdc
rii san
thue thu nhap hoSn lai chua ghi nhAn ndy.
TAi sin thu6 thu nhdp ho6n lai vd thu6 thu nh{p ho6n lai ph6i tri duoc xdc dinh
theo thuri sudt du
tinh. sc ep dung cho nim tdi sd' ducvc thu hdi hay no phii trii duo.c thanh toen
dua tr€n c6c mt.c
thu6 su6t c6 hi€u luc tai ngdy k6t thic ndm tdi chinn. ihu6 thu nh6p hc6n lai duoc ghi
-.r,.nhan trong
86o c6o k6t.qud hoat d6ng kinh doanh hqp nh6t trir khi li6n qu- atln
kr-a"
"a"
thing vdo v6n chir s6 hlu khi d6 thu6 thu nhip doa.h nghidp se du
,nu"g
hfru.
BA
thuyAt
minhnAyh i"6t b6phanhdp tlAnh ta
pnaiauo,,te-irg,oG;A;;; iG;;,
d;o-; grri
"a"la"-.r,,ria
21
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CONG TY CO PHAN VAN TAI XANG DAU VIPCO
Dia chi: 37 Phan BQi Chdu, Quang Tr,.rg. F,a:.: Barg.
BAo cAo rAr cHiNH HqP NI-LAT
Cho nim tdi chinh k6t tbtc ngdy 31 thdng
Bdn thuy6t minh 86o cdo
18.
liichinh
hop
l:
HdLi
Phdng
ne]r] 1010
nhir : i:
-leo
r
Nguy6n riic chuydn d6i ngoai te
C5c nghi€p vu phAt sinh bing ngoai te duoc chuydn ddi theo d gi6 t4i ngdy ph6t sinh nghi€p vu.
Ch€nh lech tj, gi6 ph6t sinh trong nam duoc ghi nhAn vio thu nhAp hodc chi phi trong ndm.
.-J
56 du c5c khoAn muc ti6n t6 c6 g6c ngoqi ti cu6i nam dLrgc qui ddi theo li gie tai ngiy cuili nem.
Vi€c xLi ly ch6nh l6ch t'i gi6 h6i do6i do drinh gi6 lai sd du c6 g6c ngoai td cu5i ndm duo-c thuc hj6n
theo hucrng dAn cria Th6ng tu 201/2009/TT-BTC ngdy l5 th6ng 10 nlm 2009 crla B6 TAi chinh. Cu
.J
thd nhu sau:
EJ
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.
Ch6nh l6ch bi gi6 h6i do6i do d6nh gi6 lai sii du cu5i nam cia tiin mit, tiin gui ngan hirng, tien
dang chuydn vd cdc khoan no- phdi thu, phdi tri ngdn han c6 g6c ngoai t6 duoc phin 6nl tr6n
Bing cAn a6i ki! toan ho.p nh6t (chi ti€u Chdnh lQch tj'gi6 h6i do6i) vd duoc ghi brlt to6n nguo-c
Iai dti xori s6 du vdo d6u nim sau.
.
Ch€nh lech $ gi6 do drinh gi5 lai c6c khodn no phii thu, phAi trA ddi han c6 g5c ngoai tQ cu6i
nem duo, c ghi nh6n vdo thu nh6p ho[c chi phi trong nim. N6u vi6c ghi nhAn ch0nh IQch bj' gi6
hoi dodi cua cac khodn no ph6i trd dii han ldm cho kdt quA kinh doanh cria C6ng ty bi 16 thi
mot phan ch€nh lech q gid duo-c phan bo clto ndtn sau.de Cong q kiong bi Io nhung khoan lo
ch€nh l6ch rj'gi6 ghi nhAn vAo chi phf trong ndm it nbat phAi beng ch€nh lQch fj'gi6 cta s6 du
ngoai t0 ddi han phAi tri trong nim do. Khoin 16 ch6nh l€ch tj'gi6 cdn lai s€ duqc phin b6 vdo
chi phicho cdc nim sau voi thbi gian roi cla khong qud 5 ndm.
--J
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: 11 .941\,NDruSD
3111212010 : 18.932 \}IDAJSD
Tj, gia su dung de qui doi tai thoi didm ngiLy: 3111212009
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19.
Nguy6n
tic ghi nhin
doanh thu
vi thu nhAp
Doanh thu brin hitng hori
-1
--4
--4
Doanh thu bAn hing h6a du o-c ghi nhin khi phin l6n rLii ro vd loi ich gin lidn v6i vi6c so hiiu cfing
nhu quyAn quAn lyi hdng h6a do duoc chuydn giao cho ngudi mua, vir kh6ng cdn tdn t4i yiiu ti5
kh6ng chic chin d6ng k6 li6n quan den vi€c thanh toa.n tiin, chi phi kdm theo hodc khi n[ng hing
brin bi tri lai.
Doanh thu cung cdp dich
dich vu dugc ghi nhin khi khdng cdn nhirng yeu to kh6ng ctric chin dang k6
Doanh thu cung
"ap
Iien quan dEn vi6c thanh todn tidn holc chi phi kdm theo. Truong ho-p dich vu duo-c thuc hi6n trong
nhidu lcj'ki! toin thi doanh thu duo-c ghi nh{n can cri vdo lj, 16 dich vu hodn thdnh tai ngdy ket thuc
nbm tii chinh.
Doanh thu btin
t--
vqt
16
Doanh thu bdn lo ddt dd xay dtrng co .
xAy dung co sd ha tAng vir lo dit dd duoc birn giao cho kh6ch hirng.
Tiin ldi
Tien ldi duo-c ghi nlran trdn co so thoi gian vd ldi suAt thuc t6 titng
k!.
CO tthc
C6ng ty dugc quy€n nhan c6 tuc hoic lo-i nhuin
, ;
, ,:
tLr vi€c gop r on. Ri6ng co tuc nhan hang co phieu khong glri nhan vao thu nhap ma chi theo dOi so
luorg t6ng th6m.
Bdn thltyat
ninh
n4, td
t dtbaphanhqphA
rd phai(luac dac cnnsNai
lt
l!,,
ry
ttiit itd xdy dq'ng co sd ha ting
vi lo'i nhuQn iluv'c chia
Cd tLic v) loi nhuAn duo-c chia duo-c ghi nhin khi
!
Bdocdahichinh hu.pnh,it
:"
CONG
ry cd prAn v4n rlr xAnc oAu vrpco
Dia chi: 37 Phan B6i Chdu. Quang Trung. Hiog Bing. Hdi Phong
=
BAO CAO TAr CHfi',rr Uop n+nr
nam 2010
cho ndm tdi chinl kiit thtc ngdy 31 thang
Birn rhuydt minh Bdo cdo tei chinh hqp nbdr tridp theol
il
20.
Brio crio theo b6
phin
Bd ph6n theo lTnh vuc kinh doanh ld mQt phin c6 th6 x6c dinh ri6ng biQt tham gia vdo qu6 trinh sdn
ru6i hoe" cung cAp sdn phim, dich ru vi c6 nli ro vd loi ich kinh t6 kiac voi cdc bo ph6n kinh
4
doanh
khic.
phin c6 th6 x6c tljnh ri6ng biQt tham. gia vdo qu6 trinh sin xuAt
hoac cung c6p sAn phAm, dich vq trong ph4m vi m6t mdi trudng kinh t6 cu th6 vd c6 rrli ro vd loi
ich kinh tt5 kh6c v6i c6c b6 phdn kinh doanh trong c6c mdi trudng kinh t6 khec.
86 phin theo khu vgc dia
---.
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21.
ly/ ld m6t
B6n li6n quan
b€n duqc coi ld li€n quan n6u m6t b6n c6 khi ning ki6m so6t hoflc c6 anh hudng dang kC d6i
v6i b6n kia trong vi€c ra quyiSt dinh c6c chinh s6ch tdi chinh vi hoat dQng. C6c b6n ctng duoc xem
lA b6n li6n quan ntiu cimg chiu su ki6m so6t chung hay chiu inh huong il6ng kti chung.
CriLc
Trong vi6c xem x6t m6i quan
nhidu hon hinh thric phSp l1i.
hQ cria c6c b6n
li€n quan, bdn ch6t cira m5i quan hC duoc chi trong
Giao dich v6i c6c b€n c6 li€n quan trong ndm dugc trinh bay o thuyi:t minh s6
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thui!
minh nay
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bA
ph4n hop hanh ta phAi (tuqc doc cing
r,i
Bda cAo
hi
chinh
ho.
p nh;t
23
coNG
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cO PHAN vAN TAr
xaxc oAu vrpco
Srrir
v.
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Dia chi: l7 Phan Boi Chdu. Quar: . --::. F i-r Barg. Hai Phong
BAO CAO TAr CHir\rr sOp
Cho nim tdi chinh kCt thric ngd) 3 I ia-.,. I I rim 2010
Bhn thu16t minh Bdo c6o rai chinh hop nhir riip rheor
1.
THONG TIN BO SUNG CHo
xt
roAr* ugr
rrur
CiC
IGTOAN MUC TRNH BAY TRONG BANG CAN DoT
Tiiin vi cric khoin tuong ttrong ti€n
so cUot ntm
Ti6n mat
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20.976.t21.069
11.172.587 .548
C6c khoin tuong duong tidn
36.850.4',t 1 .263
1.500.000.000
c0ng
58.089.406.663
14.182.933.447
gul ngan nang
Diu tu ngin h4n
Sti cutii ndm
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5o
luqTg
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7
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trl
56 luqng
tliu
nem
Gii trl
488.220.500
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48 8.220.500
8.400
366.430.936
8.400
366.430.936
DPC
3.000
154.963.500
3.000
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HNM
VCR
16,000
604.997.280
6.000
604991 .280
8.740
823.400.000
8.000
81
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5.000
340.000.000
5.000
340.000.000
PVS
17.000
931.'10'1 .150
17.000
93 1 .707.150
VTO
100.33 3
3,5 18.019.684
69.000
3.5 I 8.019.684
VOS
10.000
220.000.000
10.000
220.000 000
HPC
264.605
2.855.528.916
203.543
2.855.528.916
PLC
i 4.5 81
360.204.4t7
10. 100
360.204.411
770
t3.541 .947
770
l5 .448.719
L ac co phreu Khac
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10.677.014.330
6.000.000
10.671.521 .102
Tinh hinh bi6n d6ng du phdng giim gi6 ddu tu ngin han nhu sau:
Ndm trurvc
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24.184.849.401
,tl
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Nim nay
36 diu nim
4.t96.193.7 00
irrch lap du phong bo sung
|.194.114.799
Hodn nhAp du phdng
Sii cu6i nem
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4.
CAc
3
(20.3 87.45 8.701)
5.389-642.6r 3
4.196.193.700
khoin phii thu khic
Phii thu C6ng ty TNHH Phuorg Hda
Cfc khoin clii hQ cho cdc hdng dai li van tai
Phii thu kh6c
12.045.814.664
c0ng
t7 .978.184.235
Ban thtryet
98.803.000
(66s.886)
s6 cu6i nfm
4
54.963.500
Dg phdng giim gi6 ttiu tu ngln han
-1
1
nam
910.345 899
uo phleu dau ru ngan han
4,
tliu
262.814.331
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2.
56
nnh
nd),
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nt1t
bA
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tliu nim
7.100.340.000
5.932.369 .s71
phdn hqp thdnh rit phdi duoc doc ciingwi Bao cao tdi chinh h,!p nhtjt
5.080.614.427
3
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Ls.465.7 41.092
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