Báo cáo tài chính quý 2 năm 2011 (đã soát xét) - Công ty Cổ phần Đầu tư và Phát triển Công nghệ Văn Lang

co

CONG TY
PHAN DAU TU vA
PIIA T TRIEN CONG NGII¥ VAN LANG

Bao cao tili chinh
Cho kY

ke tmin 6 thang diu nam 2011

------------+----


C0NG TY cO PHAN DAU Tlf VA PHAT TRIEN C0NG
SO 81 Trfin Hung D
VAN LANG
BAO cAo :41 CHiNH
Cho kY Iii loan 6thting a u niim 20//

Trang

MVCLVC
Bao cao ctia Ban Giam d6c
Bao cao ki8m toan

I-3
4

Cac Bao cao titi chinh

•

Bang ciin d6i

toan

•

Bao cao

•

Bao cao luu chuy8n ti6n

•

Thuy8t minh Bao cao titi chinh

qua kinh doanh

5-6
7
8

9-23


C6NG TY C6 PIIAN DAU TU VA PilAT TRIEN C6NG NGHe VAN LANG
BAO cAO 7: f CHiNH
SO 81 Trftn Hung

Hmln KiSm, Thanh phO Ha N(li
Cho kjl /cJ loan 6 thting adu .am 20 II

BAO CAO CUA BAN GIAM D6C
b6 bao cao nay

ung vcri

Cong ty C6 phfm Dtlu tu va Phat triiln Cong
Viln Lang Ia Cong ty Cb phfm duqc thanh
diing kY kinh doanh s6 0 I 02459018 ngay 07 thang 11 niim 2007 cua So K6
chling
Thanh ph6 Ha Ngi. Tir khi thanh
d8n nay Cong ty dii 4 lfm
chinh Gidy chllng
dan
doanh va lfm
chinh gfm nhAt vito ngily 30/07/2010. Cong ty Ia dan vi
toan dgc l(ip,
xudt kinh doanh theo Lu(it Doanh
Cong ty vii cac quy djnh phap ly
hanh c6 li

eo Gidy
a Dtlu tu
kY kinh
gng san
n quan.

Cong ty duqc chdp

niem y8t c6 phi8u phb thong
So giao djch chling khoan HI! Ngi
phep niem y8t s6 64/GCN-SGDHN ngay 19/07/2010 cila So giao djch chling khoan Ha Ngi vm
khoan VLA.

eo GiAy
ii chling

Ban Giam d6c Cong ty Cb phfm Dtlu tu va Pbat triiln Cong nghe Viln Lang cong
cac Bao cao tai chinh dii duqc soat xet cho Icy k8 toan 6 thang dtlu niim 20 II.
Thong tin kbai quat

Van tliiu If: 10.800.000.000 i16ng
Van gop thtp: ti din ngdy 30/0612011: I 0.800. 000.000 i16ng
Tr(l su chinh

s6 81 Trfm Hung D!lo, Phuang Trfm Hung

•
•

Dja chi:

•

Fax:

•

Email:

•

Website: vla.vn

tho(li:

Hoan Ki8m, Thanh ph6 HI! N' .
I

(84) 04.35121610
(84) 04.35121611

Nganh nghi kinh doanh chinh
•

San xuAt phfm mam qulin ly trong cac linh V\IC: k8 toan, qulin ly sim xuAt, qulin ly nhiin S\f, hat hanh,
kho tang, qulin ly xuAt ban, sieu thj;

•

Xay d\fDg he th6ng Website va thong tin, quang cao, ban hang tren tn!lOg va cac djch V\l tren i ternet;

•

Buon ban may tinh, djch V\l bao tri he th6ng, d(li ly cung cAp phfm mam;

•

Dilo

va d(ly
hu&ng
thdm quyan cho phep);

•

Qulin trj doanh

•

Phat triiln kinh doanh, dfiu tu d\f an;

tir, tin hQC, ngo(li ngii" (chi ho!lt dgng sau khi duqc c quan c6

va chuyi\n giao cong

tir, tin hQC, djch V\J thucrng tn(li;

• Tb chirc hQi chq triiln liim, hgi nghj, hgi thao;
•

Tu vfm cung cAp, giai phlip cong
cdm);

•

Buon ban ban thao;

•

tir vii thOng tin thj truang (trir nhihlg thong tin

ha nucrc

k8 db hQa va cac xuAt ban phdm nganh giao dvc;

•

In va cac djch vvlien quan

•

Kinh doanh db dung

in (theo quy djnh cua phap lu(it

bj d(li hQc,

hanh);

bj viin phOng;

• Tb chirc ho(lt dgng: sang tac, ph6ng tile, chuyi\n thil, nghien ciru, djch

sach gilio dvc;
Trang I


CONG TY CO PHAN DAU Tlf VA PHAT TIUEN CONG NGH¥ VAN LANG
BAO cAo 7:. CHiNH

Sfi 81 Trlin H101
Hmln Kii!m, Thanh hi\ Ha N(li
Cho . kJtoan 6 thOng ddu lim 2011

BAO cAo CUA BAN GIAM DOC (ti@p theo)
•

Kinh doanh sieu thi;

•

Kinh doanh hilt d{lng sim.

Nhan ""
TAng s6 cong nhim vien

c6

cu6i kY tAi chinh Ia 24 nguui. Trong d6 nhin vien qulin ly Ia lnguiJi.

Cac thilnh vien cua H{li d6ng quim trj, Ban
vii dBn ngay 1$-p Bao cao tAi chinh nay gAm c6:

soat, Ban Giam d6c vii

toiln truiJng trong

kY

chinh

H{ii i/Jng qutin tri
Chiltjch

B6

ngay 27/02/2009

Uy vien

BA

ngily 2 7/02/2009

Uy vien

B6

ngity 27/02/2009

6ng Le Thanh Anh

Uyvien

B6

ngay 15/01/20 I 0

I

Ong Vii Trung Chinh

Uy vien

B6

ngity 15/01/2010

\
1...

•

Ong

Thanh Tung

•

Ong U Hoai Thanh

•

Ong D(ing

•
•

Ml!llh

'

.

...

Ban Kiim sodt
•

Ong

Ml!llh Hung

•

Ong

•

Ong Triln Cong Thanh

Tuiin Anh

TruiJng ban

B6

ngily 15/01/2010

Uy vien

B6

ngay 15/01/2010

Uyvien

B6

ngay 15/01/20 I 0

Ban Gidm ilflc va Ki todn trll'tTng
•

Ong Vii Trung Chinh

Giamd6c

B6

ngay 04/11/2009

•

Ba Hoimg Thi Xuin Hoa

KB toim truiJng

B6

ngay 19/12/2007

toan d(}c lip
Cac Bao cao tAi chinh nay dugc soat xet b6i Cong ty TNHH Kii!m toim vii KB toim AAC (Tf\1 scr hinh 217
Van Linh, Thimh ph6 Da NAng;
tho!li: (84) 0511.3655886; Fax: (84) 0511.3655887; Website:
www.aac.com.vn; Email: ).

Trach

cua Ban Giam d6c trong

Ban Giam d6c Cong ty chiu trach

lip cac Bao cao tai chinh
1$-p cac Bao cao tAi chinh nay tren ccr scr:

•

Tuin thu cac Quy djnh cila cac Chuiin mvc kB toan
djnh pbap ly
himh kbac c6 lien quan;

Nam, ChB d{l kB toan

Nam v cac quy

•

Lva chQn cac chinh sach kB toan thich hgp va ap d\lllg cac chinh sach d6 m{lt each nhdt qulin;

•

Dua ra cac philn doiln vii ucrc tinh kB toiln m{lt each hgp ly va th(in trQng;

•

L(ip cac Bao cao tAi chinh tren nguyen t!c ho!lt d{lng lien tvc.

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'

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I'

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c6NG TY CO PHAN BAU TU VA PHAT TRI!N C6NG
sl; 81 Trful Hun
Qt$1 Holm Kifun, Thimh hli HA N\\i

BAO cAo CUA BAN GIAM DOC

VAN LANG
BAO cAO T. CHINH
Cho Icy lei toan 6 than itdu iim 20/ I

theo)

C!ic thanh vien cua Ban Giam dbc CrAng: Cac Blio cao tai ' inh bao
toan, Blio clio kBt qua ho(lt dgng kinh doanh, Blio clio hru chuySn ti8n e va cac
gbm Bang can d6i
minh Bao cao tAi chinh kern theo dli phan anh trung thvc va hqp Iy v8 tinh hinh tai chinh iJa Cty t(li thCri di8m 3 0/06/20 II va kBt qua ho11t dgng kinh doanh ciing nhu cac Iubng chuySn
te tr ng kY
toan 6 thang diu nlim 2011, phil hqp vm cac Chuin mvc toan va ChB dg kB toan VietNam hienihimh.

mb

a (ii, ngay 15 thizng 07 niim 201 I

Trang3

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-+----


A

r

2

'

J(

r

CONG TY KIEM TOAN VA KE TOAN AA
THANH

CUA

POLARIS

T11',.; eblnh
217 Nguy!n VAn Linh, Q.Thnnh Khe, Tp. Da Nlng
Tel:
1.3655886; Fax:
Email:
Website:

INTERNATIONA

Chi nbanh lfl Tbinh ph6 H6 Chi Minh
47-49 HoAng Sa (Ting S Tba obi HoAng Dan)
Qutn I, Tp. HO Chi Minh
Tel: 84.8.39102235; Fax: 84.8.39102349
Email:

Da Ndng, ngily 12 thang 8 nam 2011

S6:1033/BCKT-AAC

BAO cAo SOAT xET
Kinh gm:

ca

Hqi dOng quan trj, Ban Gilim d&: va cac
dong
Cong ty Ccl phin Diu tv va Phat
Cong
Vin Lang

ChUng toi dii th\fC
smit xet Bang can dbi k8 toan 4\i ngay 30/06/2011, Bao cao k8t qua ho t d9ng
va
rninh bao cao tai chinh cho kY k8 toan 6 th g dAu
kinh doanh, Bao cao luu chuy8n
nam 2011 duqc
ngay 15/07/2011 cua Cong ty
phAn DAu tu va Phat
Cong
V Lang
(sau day gqi tit Ia "Cong ty") dinh kern tir trang 5 ddn trang 23. cac Bao cao tai chinh nay d qc
theo Ch8 d9 toan
Nam.

ct.

Trach

cua Ban Giam dele Cong ty va cua

toan vien

cac Bao cao tai chinh nay Ia trach
clia Ban Giam d6c Cong ty. Trach nhi(lrn c'
toan vi en Ia dua ra y
xet ve cac Bao cao tai chinh nay d\fa tren ca sa
qua cong 'c smit
xet cua chtmg toi.

101

'.1

\1

:7

Ph\lm vi soat xet
Chung toi dii th\fc
cong tac soat xet cac Mo clio tili chinh theo ChuAn m\fC
toan
am
k8 ho11ch vii th\fc
soa xet
cong tac solit xet. ChuAn rn\fc nay yeu cAu cong tac soat xet phai
c6 S\l dam bllo vira phai rAng li(lu cac bao cao tai chinh c6 chUa d\lfig nhihlg sai sot trqng , hay
trao d6i vm clic nhan S\f cua Cong ty vii ap d
khong. Cong tac soat xet bao gfirn chU y8u Ia
thu t\IC phiin tfch d(,j vai nhiing thong tin tai chinh; cong tlic soat xet nay cung cdp rnQt mire

cong
toan nen khong a ra y
bllo thilp han cong tlic ki8rn toan. ChUng toi khong thlfc
ki8m toan.

y

nh..n xet cua

toan vien

Tren ca sa cong tlic soat xet cua cMng toi, xet tren cac khia c!lnh trqng
chung toi khong th
nao d8 chUng toi dua ray ki8n rAng cac Bao can tai chinh dinh kern khong phan linh trung
tinh hinh tai chinh cua Cong ty
ngay 30/06/2011,
qua ho11t d9ng kinh doanh c
hgp ly
cho k)'
toan 6 thang dAu nam 20 II , pM hgp vm Chudn rn\fc, C
cac Iubng luu chuy8n
hilnh c6 lien quan
vii trinh bay ba
toan
Nam
hlinh va cac quy djnh phlip Iy
chinh.

· c6 S\f
\lC vii

ng nhu
' d9
cao tai

so sanh clia Bang can d6i
toan dii duqc ki8rn toan v ·
Chung toi xin Iuu y rAng: Cac st.
so sanh
Bao clio
qua kinh doanh, Bao cao luu chuy8n
dii duqc soat xet bai ong ty
toan kh:ic. Trong bao cao ki8m tolin phat hanh ngay 20/01/2011 va bao clio soat xet ban n ,·n niim
dii dua ray
chdp
to'r ph&n.
1617/2010, clic ki8rn toan vien tien
tren cac bao cao nay da duqc
chinh hbi t6 (Thuy8t minh sb 5
13-14

TrdnThjNa
Ki8rn toan vien
Chrmg chi KTV s6 D.OJ02/KTV

Chrmg chi KTV s6 1135/KTV

Bdo ccio nay t/Uf1C dpc dOng tMi vUi cdc Btio cOo tQi chinh vci cdc Th

--·-----

t minh bdo cdo dinh kem

Trang4


BAocAor. UCHiNH
C6NG TV c6 PIIAN BAU TU VA PHAT TRIEN C6NG NGHt VAN LANG
SO 81 Tnln Hung D\10,
Hoim Ki€m, Thimh phO Ha N(li
Cho kY lei tolin 6 thting dti. nlim 20/l
Miu s6 B 01 - DN
Ban himh theo QD s6 I 512006. QD-BTC
ngily 20/312006 va cac sita tJ i, b6 sung
cO lien auan cUa BO Tili hinh

BANG CAN B6I KE TOAN
Ngity 30 thling 06 nim 2011

TAl sAN

A.
I.
I.
2.
II.
I.
2
III.
I.
2.

3.
IV.

v.
I.
2.
3.

TAl sAN NGAN
Tiin vii de kboan tllO'IIg 4llO'Dg tiin
Cac khoim tuang duang tien
Cae kboin diu ttr tai ebinb ngiln bfn
Ddu tu ngfut hfn
D\l phOng giam gia ddu tu ng&l hfn
Cae kboan pbai tbu ngiln hfn
Phiti thu khach himg
Tra tru<'tc cho ngum bim
Cac khoim phai thu kh8c
Hang tlin kbo
Tai sin ngiln hfn kbae
Chi phi tra tru<'tc ngfut hfn
va cac khoim phiti thu nba nu<'tc
Tai sim ngfut hffi kh8c

B.
I
II.
I.

TAI sAN oAI

Cae kboan pbai tbu dai hfn
Tai sin ell djnb
Tai sim c6 djnh hilu hinb
- Nguyengia
- Ghi trj hao mon liiy
2. Chi phi xay d\lfig ca bim dcr dang
III. BAt dqng san 4Au ttr
-Nguyen gia
- Gia trj hao mon liiy
IV. Cae kboan diu ttr till ebinb dai b11n
v. Tai siin dai hfn kbae
TONG CQNG TAl SAN

Mi Tbuyet
sl\
minb
100
110
Ill
112
120
121
129
130
J3J
132
135
140
150
!51

!54
!58
200
210
220
221
222
223
230
240
241
242
250
260
270

6

7
8

9

30/06/2011
VND

31/12/2010
VND

11.997.558.638

1.429.368.354
129.368.354
1.300.000.000
9.410.500.000
11.021.979.518
(1.611.479.518)
1.135.190.284
1.122.581.357
2.731.146
9.877.781

14. 70.146.441
85.134.383
I. 00.000.000
4.012.000.000
5.021.979.518
(!.( l()9. 979 .518)
8.

-

-

-

22.500.000
7.500.000

74.355.838

10

II

15.000.000

13.355.838
61.000.000

2.355.955.075

373.420.981

12

13

-

-

-

194.200.075
194.200.075
861.775.063
(667.574.988)

373.420.981
373.420.981

832.511.426
( 59.090.445)

-

-

-

2.161.755.000
2.161.755.000

-

-

-

-

14.353.513.713

14 843.567.422

-

• h(in h{1p thimh ctic Btio cao tai ch£nh n
Ctic Th uyit minh !rem theo tir trang 9 den trang 2 3 Iii b"'p

Trang 5

C0NG TY cO PHAN DAU Tif VA PHAT TRitN c0NG NGHi VAN LANG
BAO cAo T.. CHiNH
S6 81 Tnln Hung f>IIO,
Holm KiCho Icy lei toan 6 thangil' niim 2011

BANG CAN BOIKE TOAN

theo)

Ngay 30 thang 06 nam 2011
Mil ThuySt
minh

NGUONVON

sa

A. NQPHAITRA
I.

Nqngln
I. Yay vii ng ngiin hllO
2. Phai tra nguiri biln
3. Nguiri mua tra tien truoc
4. Thui! va cac khoiln phlti n\\p Nha nuoc
5. Phai tra nguiri lao d\\ng
6. Chi phi phru tra

7. C.ic khoiln phai tra, phlti n\\p ngiin h\111 khac
8. Quy khen thuemg, philc lc;ri
IL Nqditi
B.
L
I.
2.
3.
4.
II.

so

300
310
311
312
313
314
315
316
319
323
330

VON CHU
HU'u
vAn chu sO' hihl
van ddu tu CUa eM sCI hihl
Quy ddu tu phlit triSn

Quy d\l' phOng tai chinh
Lc;ri
sau thu;! chua philn phbi
NguAn kinh phi va quy khac

400
410
411
417
418
420
430

TONG Cc)NG NGUON VON

440

14

15

16
16
16
16

30/06/2011
VND

31/12/2010

VND

1.190.733.306 ---'f' 54;..;=.;9•:.::.66::.:9;.::.9;.:.9.:..7
1.190.733.306
.549.669.997
500.000.000
168.517.301
391.274.304
10.000.000
57.555.000
284.457.791
97.816.699
494.524.843
139.943.475
18.333.333
55.907.202
64.802.459
177.326.169
279.944.727

13.162.780.407
13.162.780.407

1
1 .293.897.425

1o.8oo.ooo.ooo

1 .8oo.ooo.oooS

208.687.955
242.692.655
1.911.399.797

208.687.955
.042.516.815

14.353.513.713

1 .843.567.422

KS toan tndmg

Hoang Thj Xuin Boa

Cac Thuyit minh kem theo fir trang 9 din trang 23 Ia bp ph{in hqp thiinh cac Bao cao tai chinh nity

Trang6

.


C0NG TY CO PHAN DAU W VA PHAT TRIEN C0NG NGHe VAN LANG
aAocAor. 'ICHiNH
Cho kY lei t01in 6 thting d.'
S6 81 Trful Hung
Hoan Ki€m, Thanh ph<\ Ha N(li
Miu s6 B Ol - DN

BAO cAo KET QUA KINH DOANH

Cho kY k@ toan 6 thang diu nim 2011

Ban hilnh theo QD sJ I 5/20061< -BTC
ngay 20/3/2006 va cac slia ddi, &sung
cO lien quan cUa B9 Tili chi h

Mi

CHITIEU

•

so

minh

1. Doanh tho ban hang vll cong cAp djch vy
2. Cac khoan giam trir doanh thu

01

17

3. Doanh thu thulin

10

ban hang va CC djch V\1

6 thang diu

nim2011
VND

6thang diu
nllm 2010
VND

4.054.900.906

4.2 1.842.984

02
4.054.900.906
1.881.066.603

2.

0.254.168

2.173.834.303

2.

1.588.816

4. Gia v6n hang bAn

II

5. Lqi nhoin g(lp vS ban hang va CC djch vy

20

6. Doanh thu ho\lt d9ng tai chinh
7. Chi phi tAi chinh

21

19

316.620.193

22

20

662.411.077

2.916.666

23

60.9ll.077

2.916.666

8. Chi phi ban hang

24

125.781.313

68.373.182

9. Chi phi quan ly doanh

25

717.670.681

86.121.933

10. Lqi nhoin thuin tir hottt d(lng kinh doanh

30

984.591.425

1. 65.239.066

11. Thu
khac
12. Chi phi kh8c

31

21

1.049.280.000

909.090

32

22

13. Lqi nhoin khac

40

- Trong 116: Chi phi /iii vay

14. T<\ng lq'i nhuin
15. Chi phi thue TNDN
16. Chi phi

toan tnr6'c
hanh

18

8.438.307
1.049.280.000

7.529.217)

•'

50

23

51

23

2.033.871.425
259.557.001

23

1.774.314.424

6.647.471

24

1.643

1.423

TNDN hoiln 1\li

52

17. Lqi nhoin sau
tho nhip doanh nghi\ip
18. Lili co- ban
cA

60
70

[

\

'

Hoang Thj Xoin Hoa

Cac Thuyet minh Jcem theo IIi trang 9 din trang 23 Ia b(j ph(ln h(1JJ thanh ctia Bao cao tai chinh nay

-----

·--

Trang 7

_ _ _ _I _ _


BAocAor. ICHINH
CONG TY CO PHAN DAU Tlf VA PilAT TRitN CONG NGHl: VAN LANG
Cho
fo/
lei
totm
6 thilng adu nam 20JJ
S6 81 Trful Hung D!IO,

Roan Kiem, Thanh phil Hit Nl}i
Mlu s6 B 03 - DN

BAO cAo LlJu CHUYEN TIEN

Ban himh theo QD s6 1512006/QD BTC
ngi'ly 201312006 vii cdc sua i16i, bOsung

Cho kjr ki toan 6 thang diu nam 2011

cO lien quan cUa BP Tili chin

Mi

6thangdt\u
niim 2011

thang 41\u
nlim 2010

so<

VND

VND

Luu chuyi!n tiin tir ho,t di}ng kinh doanh
Tien thu til ban hang, cc DV vii doanh thu khac
Tien chi tril cho ngum cung clip HH vii DV
Tien chi tril cho ngum lao di)ng

Tien chi tra llii vay
Tien chi ni)p
Thu
doanh
Tien thu khilc til ho!lt dl}ng kinh doanh
Tien chi khac cho hoff dl}ng kinh doanh
LllU chuyi!n tiin thulin tir ho9t di}ng kinh doanh

01
02
03
04
05
06
07
20

3.661.902.444
(1.199.851.447)
(1.258.024.901)
(60.911.077)
(3.628.459)
8.700.000.000

II. LllU chuyi!n tiSn tir ho9t di}ng dliu til
I. Tien chi de mua si\m XD TSCD vii cilc TS DH khilc
2. Tien thu til TLy, nhuQTig ban TSCD vii cac TS DH khilc
3. Tien chi cho vay, mua cilc cong cv nq ctia d<111 vj khilc
4. Tien thu hAi cho vay, ban l!li cac CC nq ctia don vi khilc
5. Tien chi dilu tu g6p v6n vito d<111 vj khac

6. Tien thu hili dilu tu g6p vein vilo don vj khilc
duqc chia
7. Tien thu li!i cho vay, c6 nrc vii lqi
LllU chuyi!n tiin thuin tir ho(lt di}ng diu til

21
22
23
24
25
26
27
30

(2.193.945.001)

TT

I.
I.
2.
3.
4.
5.
6.
7.

m.
I.
2.

3.

Chi tU\u

3.5
(5.6
(1.0
(
(
2

3.547.836
4.250.676)
7.254.700)
2.916.666)
3.214.076)
5.440.000

9.559.436.560

(19.600.000.000)
13.600.000.000

306.742.412
(7.887.202.589)

(7.7 9.869.091)
909.090
(2.0 0.000.000)
7.0 0.000.000

2.

2 6.416.461
2.543.540

7

-1-

(

LllU chuySn tiin tir ho¥t di}ng tai chinh
Tien vay ngiin h!ID, dai h!ID
duqc
Tien chi tril nq g6c vay
c6 nrc, lqi
di! tril cho chti so hihl
LllU chuyi!n tiin thuin tir ho¥t di}ng tili chinh

33
34
36
40

2.700.000.000
(3.200.000.000)

LllU chuyi!n tiin thuin trong kY
TiSn vii tmrng dllO'Dg tiin dlu kY

Anh huang ctia thay d6i t:Y gia hili doai qui d6i ngoTiin va tmrng dllO'Dg tiSn cuAi kY

50
60
61
70

766.029}
1.985.134.383

3.5 00.000.000

R

:.:::

1.429.368.354

toan tnrcmg

Hoang Thi Xuan Hila

Cdc Thuyit minh kem theo tri trang 9 illn trang 23 Ia bQ phQn h(1p thanh cua Bao ctlo tai chlnh ni'ly

Trang8


CONG TY CO PHAN DAU Tif VA PHAT TRiiN CONG NGHt VAN LANG
BAO cAo :4/ CHiNH

86 81 Trfut Hung
Hoan KiSm, Thfmh ph6 Ha N(li
Cho IcY lei loan 6 thtinga u nifm 2011

THUYET MINH BAO cAo TAl CHiNH
(Cac Thuyit minh mly Ia b(j

1. D;c

h(1JJ thanh va cdn aU(Ic il(Jc a&ng thai v&i cac Baa clio tai chinh)

hm,tt dqng

Cong
Van Lang Ia Cong ty Cb phftn duc;rc th
Cong ty Cb phftn Dilu tu va Phat
dang Icy kinh doanh sb 0102459018 ngay 07 thang II nllm 2007 cua S<'r
Gidy ch(mg
Dilu tu Thanh phA Ha NOi. Tir khi thanh
dan nay Cong ty dii 4 Iftn di8u chinh Gidy htmg
dang Icy kinh doanh va hin
chinh gftn nhAt vao ngay 30/07/2010. Cong ty Ia don vi
h toan dOc
dOng san xuAt kinh doanh theo
Doanh
COng ty va cac quy d h phap 1Y
hitnh c6 lien quan.
Cong ty duc;rc chAp
niem yet cb phieu phb thong
S<'r giao djch ch(mg khoan Ha NO· theo Gidy

phep niem y8t sA 64/GCN-SGDHN ngily 19/07/2010 clla S<'r giao djch ch(mg khoan Hil
ch(mg khoan VLA.

Nganh nghi kinh doanh chinh
•

San xuAt philn m8m qulin Iy trong cac linh vvc: k8 toan, qulin Iy san xuAt, qulin ly nh
hanh, kho tang, qulin Iy xuAt ban, sieu thj;

•

Xay d\lDg
internet;

•

Buon ban may tfnh, djch V\1 bao tri

•

vil dDao tc6 thilm quy8n cho phep);

thbng Website

thong tin, quang cao, ban hang tren

S\l, phat

va cac d 'ch V\1 tren

thAng, d
tl'r, tin hQc, ngo
tfr, tin hQC, djch V\1 thuang m
va chuyi\n giao cong

•

Qulin trj doanh

•

Phat triiin kinh doanh, dftu tu d\l an;

•
•

Tb cht'rc hOi chc;r triiin lam, hOi nghj, hOi thao;
Tu vAn cung cAp, giai phap cong
nu<'rc cilm);

ccr quan
·

(

tl'r va thong tin thj tru
tin Nha

Thi8t k6 db hQa vil cac xuAt ban philm nganh giao d11c;

•

In vil cac djch V\llien quan den in (theo quy djnh cua phap

•

Kinh doanh db dung thiet bi d\li hQC, thiet bj van phOng;

•

Tb cht'rc hollt di)ng: sang tac, ph6ng tac, chuyi\n th8, nghien c(m, djch

•

Kinh doanh sieu thj;

•

Kinh doanh bdt dOng san.

Buon ban ban thao;

toan, dan vj ti@n

sti' dyng trong

K
hanh);

sach ghio d11.;

toan

Nien dO ke toan biit dilu tir ngay 01 thang 01 vii ketthUc vito ngay 31 thang 12 hang niim.
Bao cao tai chfnh va cac

V\1 ke toan duc;rc

a

r..

tJ

•
•

2. NU!n dq

-.

;..

va ghi sb bftng Dbng

Nam (VND).,

Trang 9


CONG TY c6 PIIAN DAU TU VA PHAT TRIEN CONG NGHl: VAN LANG
BAO cAO :41 CHiNN
st; 81 Trfin Hung D(lo, Qt$1 Hoan
Tlu\nh phti Hil Nl)i
Cho kjl ki toan 6 thOng a u nam 2011

THUYET MINH BAO CAO TAl CHiNH (TiSp theo)
(Cac Thuyit minh mly Iii b(j

3. ChuAn my-c va

tty

h(lp thiinh vii cdn ilu(rc ave a&ng thUi v6i cac Bao cao tai chinh)

toan ap dyng

Cong ty ap d1mg
d(l
toan
th6ng ChuAn mvc
20/03/2006,
do BQ Tai chinh ban hilnh.
Hinh thirc

toan:

4. Tom tit cac chinh sach

Nam, ban ha\nh theo
dinh s6 15/2006/QD BTC ngily
toan
Nam vii cac quy djnh v@ sira dAi, bA sung c lien quan

Icy chung.

toan chli

4.1 Tiin vd ctic khotin trnmg ilrnmg tiin
Ti8n bao glim: Ti8n m(it, ti@n giri ngan hang vii ti8n dang chuy8n.
Cac khoan tuang duong
Ill cac khoan ddu tu ngAn h(lll co thai h(ll1 thu hlii ho(ic dao (Ill khong
qua 3 thang tir ngily mua, c6 khil nang
d6i d8 dang tha\nh m(\t lm;mg ti@n xilc djnh vii khong
c6 nhi8u nii ro trong chuyi\n d6i thanh ti8n.

4.2 Ctic khotin phtii thu
Cac khoan phili thu dm;tc trinh bay tren bao clio tili chinh theo gia tri ghi sA cac khoan pha thu khach
hAng vii phili thu khac.
Dv phOng nq phili thu kh6 doi thii
phAn gia trj dv
bi tAn thAt do cac khoan pha thu khong
t uc nien d(l
duqc khach hang thanh toan phlit sinh d6i v6i s6 du cac khoan phai thu 1\li thai

toan.
trich
dv phong thvc
theo huang diin t

711212009 cua B(l Tai chinh.

4.3 Hang tOn kho

iOii

Hang tlin kho duqc ghi
theo gia thdp han giiia gia g6c vii gia tri thuAn co
thvc
g6c hang tlin kho bao glim chi phi mua, chi phi
vii cac chi phi lien quan trvc
sinh co duqc hang tlin kho cr dja
vii tr(lllg thai
1\li. Gia tri thudn co
thvc
u&c tinh trir di chi phi u&c tinh dii hoan thanh hang tlin kho vii chi phi u&c tinh clio
c

duqc. Gia
khac phlit .H
Ia gia ban T(
o viec tieu

Gia g6c hang tlin kho duqc tfnh theo phuang phlip dich danh va duqc h!lch toan theo phu
khai thuiYng xuyen.

g phlip ke 11'
..,....,•

m

-

Dv phOng gilim gia hang tlin kho duqc trich
khi gia tri thudn c6
thvc
duqc c a hang tlin
d\1 phOng thvc
theo huang diin t

trich
BTC ngay 7112/2009 cua B(l Tai chinh.

4.4 Ctic khotin i!Ou tu- tdi chinh
Cac khoan ddu tu vao cong ty con, cong ty lien
khac duqc ghi
theo gia g6c.

cong ty lien doanh vii cac khoan ddu

tili chinh

Dv phong duqc
cho cac khoan gilim gia ddu tu
phat sinh 1\li ngay
thuc k)' k8 toan.
trich

d\1 phong thvc hien theo huang diin t

B(\ Tai chinh

Trang!O

-----1---------


c6NG TV co PHAN DAU Tlf VA PHAT TRIEN c6NG
st. 81 Trful Hun D\10,
Hoan Kitm, Thanh phO Ha N(>i

THUYET MINH BAO CAO TAl CHINH
(Cdc Thuyit minh n4Y Ia

VAN LANG
BAO cAo
Cho IcY lei toan 6 thtingd

I CHiNH
nam 201/

theo)

b9 ph{in hJ!p thdnh va cdn tkvc il(Jc iJJng thai v{ri cdc Bdo ctio tai chfnh)

4.5 Tai stin cD 4inh hi;u hinh
Nguyengiti
Tai san c6 djnh hii"u hinh dU"Q"C phan anh theo nguyen gia tn'r di khdu hao liiy
Nguyen gia bao glirn gi!i rnua va toan bQ cac chi phi rna Cong ty b6 ra d8 c6 duqc tai san c' djnh tinh

thai di8rn dua tai san c6 djnh d6 vao tr1111g thai sAn sang sir d\lng. Cac chi phi phat s nh sau ghi
ban ddu chi duqc ghi tang nguyen gia tai san c6 djnh n6u cac chi phi nay chic chin I
tang lqi
tr• duqc ghi
ich kinh t6 trong tuang lai do sir d\IDg tai san d6. Cac chi phi khong th6a rniin
Ia chi phi trong J
Khduhao
Khdu hao dU"Q"c tinh theo phuang phap duimg thing djla tren thai gian hii"u d\IDg u&c tinh ila tai san.
Muc khdu hao phil hqp vai Thong tU" s6 203/2009nT-BTC ngay 20 thang 10 niim 2009 ila B(> Hi
chinh.
Loai tai san

Thai gian khdu hao (ni\m)

Thi6t bj d\IDg C\1 qulin ly

1,5

4. 6 B/it 4png stin i/Ju ttr
Nguyengiti
Nguyen gia bao glirn gia rnua va toan bQ cac chi phi rna Cong ty b6 ra d8 c6 duqc tai san ti
thai
di8rn dua tai san d6 vao tr1111g thai sAn sang sir d\IDg. Cac chi phi phat sinh sau ghi
an dAu chi
duqc ghi tiing nguyen gia cila bdt d(>ng san ddu tU"
cac chi phi nay chic chin lam tiing gi ich kinh
trong tU"ang lai do sir d\lng tai san d6. cac chi phi khong th6a rniin ditSu
tren dU"Q"C i nl$1 Ia
chi phi trong J

Khdu hao
Khdu hao duqc tinh theo phuang phap duimg thing dva tren thai gian hii"u d\lng uac tinh c a bAt d(>ng
san ddu til". Muc khdu hao phil hqp vm Thong tU" s6 203/2009/TT-BTC ngay 20 thang I narn 2009
cila B(> Tai chinh
su d\IDg dAt duqc khAu hao theo phuang phap duimg thing phil hqp vai thai h
ch1Ing
sir d\lng ddt.

cila Gilly

4. 7 Chi phi trti trtrbc dtli hpn
Chi phi tra truac dili h1111 phan anh cac chi phi thvc Wdii phat sinh nhung c6 lien quan
qua
ho(lt d(>ng san xuAt kinh doanh ctia nhi€u nien d(>
toan. Chi phi tra truac dili h1111 du c phiin b6
trong khoang thai gian rna lqi ich kinh Wduqc dv ki6n t;to ra.

4. 8 Ctic khotin phtii trti va chi phi trich trwc
Cac khoan phai tra va chi phi trich truac duqc ghi
cho s6
hang h6a va djch V\1 dn
duqc khong ph\1 thu(>c vao
nhil cung clip hay chua.

phai tra trong tuang I i lien quan
Cong ty da
duqc 6a dan cila

Trang II

i

i

I

•


CONG TY CO PHAN BAU nr VA PHAT TRiiN CONG
sb 81 Trful Hung
Hoan
Thilnh phO Hit N9i

VAN LANG

BAO cAo

'AI CHiNH

Cho kjl ki toan 6 thtingil u nifm 2011

THUYET MINH BAO cAo TAl CHiNH

theo)

(Ctic Thuyit minh mly Ia b(j ph(in hfTP thanh va ccin ilurtc ilpc d6ng thUi

wn cac Bao clio tai chinh)

4. 9 Quj dlf phong tr(f clip mAt vijc lam
llun duqc dung
chi tra trq cAp thoi vi\\c, mAt
cho
Quy d\l phong trq cAp mAt
Cong ty tinh d8n thiYi
31/12/2008. Muc trich quy d
gian nguai lao d{\ng llun
cAp mAt
llun Ia tir I% d8n 3% quy luang llun co scr dong blto hiBm x! hQi vii duqc h11
llun khong dit
chi trq c
chi phi trong Icy. TruiYng hqp quy d\l phOng trq cAp mAt
chenh
duqc hl!ch toan vao chi phi.
Quy d\l phOng ve trq cAp mAt
liun duqc Cong ty trich
82/2003fiT-BTC ngily 14/08/2003 cita BQ Tili chinh.

theo quy djnh

oang thai
phong trq
h tmin vao
p thi phful

T ong tu sb

4.10 Chiphivay

Chi phi di vay trong giai
ddu tu xay d\lDg cac cong trinh xay d\lDg CO' ban dcr dang du c tinh vao
gia tri cita tai san d6. Khi cong trinh hoan thanh thi chi phi di vay duqc tinh vao chi phi tai hinh trong
Icy.
TAt ca cac chi phi di vay khac duqc ghi

vao chi phi tai chinh trong Icy khi phat sinh.

4.11 Phlin phDi /{Ti nhuDn thuli.n
LQ'i nh$ thuful sau thue sau khi trich
hQi cb dong.

cac quy duqc chia cho cac cb dong theo

d nh cita D;ti

4.12 Ghi nh(in doanh thu
•

Doanh thu ban hang vii cung cAp djch V\1 duqc ghi
khi c6 kha nang thu duqc cac gi ich kinh
t8 vii c6 the xac djnh dugc m{\t each
chAn, dAng thiYi th6a milo di8u
sau:
./ Doanh thu bltn hltng duqc ghi
khi nhfrng riti ro dltng ke vii quycSn sa hiiu v.S s phAm da
duqc
giao cho nguai mua va khong con kha nang dang ke m\o Ilun thay dbi quyet djnh
hang .
cita hai ben v.S gia ban ho\ic kha nang tra

./ Doanh thu cung cAp djch V\1 duqc ghi
khi dii hoan thanh djch V\1· TruiYng qp djch V\1
duqc th11c
trong nhi8u kY toan thi
xac djnh doanh thu trong timg kY du c thvc
can cu vao tY hoan thanh djch V\1
ngily
thuc niim tai chinh.

•

d{\ng tai chinh duqc ghi
khi doanh thu duqc xac djnh tuang dbi c de chAn vii
Doanh thu
c6 kha nang thu duqc lqi ich kinh t8 tir giao djch do .
./

liii duqc ghi

./ cA tuc vii lqi
lqi

tren co scr thai gian villiii suAt th11c t8 .
duqc chia duqc ghi
tir
gop vbn.

khi Cong ty duqc quyen

c6 ttr ho\ic duqc

4.13 Thai thu nh(ip doanh nghijp
Chi phi thu8 thu

doanh

trong Icy bao gAm thu8 thu

hanh vii thu8 th

hoiin

chju thu8 trong kY vcri u8 suAt co
Thu8 thu
hanh Ia khoan thu8 duqc tinh d11a tren thu
1\lc
ngily k8t thuc nien dQ k8 toan. Thu
chju thu8 chenh
so vm Jqi nhu'
toan Ia
do dicSu chinh cac khoan chenh
thai giua thue vii k8 toan ciing nhu dicSu chinh c • khoan thu
vii chi phi khong phlli chju
hay khong duqc khftu tril.
Thue thu
hoiin l!li duqc xac djnh cho cac khoan chtlnh
thai
ngily ket thu Icy ke toan
cita cac tai san vii nq phai tril vii gia tri ghi sb cua chung c o m11c dich
giua co scr tinh thue thu

Trangl2

--------


CONG TY CO PHAN DAU Tif VA PHAT TRitN CONG NGH¥ VAN LANG
BAO CAO :41 CHiNH
Holm KiSm, Thlmh ph6 Ha N(li
Cho kj; kitoon 6 thOng u nam 2011

a

S6 81 Trfut Hung

THUYET MINH BAO cAo TAl CH:iNH
theo)
h(I]J thiinh vii cdn iJu(lc ave iJ&ng thiii vai cac Boo coo tiii chinh)
(Coc Thuyit minh nay Iii b(j
cho tAt ca cac khoan che h
4un
bao clio tai chinh. Thucl thu
hoan
phlii tra duqc ghi
thai. Tili san thuB thu
hoan
chi duqc ghi
khi
chAn trong tucrng lai se c lqi
tinh thuB de sir d\lng nhilng chenh
4un thai duqc khdu trir nay. Gili trj cua thu@ thu n

hoan l(li
duqc tinh theo thu@ suiit d\1 tinh se lip d\lng cho nilm tai san duqc thu hfii hay nq phai tra uqc thanh
suiit c6
l11c
ngay k8t thuc nien d{l ke toan.
tolin d11a tren cac muc
Gia tri ghi sb cua tai san thue thu
doanh
hoan
phai duqc xem xet l11i vao n · y kelt thuc
nien dQ kB toan va phai giam gia trj ghi sA cila tai san thue thu
hoan
dBn mire d" bao chlic
chAn c6 du lqi
tinh thuB cho phep lqi ich cila mQt phdn
toan bQ tai san thuB th
hoan
l11i duqc sir d\lflg.

4.14 Thui suilt va ctic If phi npp Ngiin stich ma Cling ty dang tip d(lng
• ThuB Gili trj gia tang:
./

dQng cung cdp san phfun phdn mem, djch V\1 phdnt mem thuQc d6i tuqng khon chju thuB .

./

dQng kinh doanh thic!t bi va clic ho11t dQng khlic lip d\lng mire thucl suiit I 0%.

• ThuB Thu

doanh

Ap d\)ng mire thucl suiit thuc! Thu

doanh

;

Ia 2 %.

Rieng d6i vm
dQng san suiit phdn m8m, cung cAp djch V\1 phdn m8m Cong ty lip d
thucl suiit hi I 0% trong thm h!lfl hi I 5 nilm ke tir khi di vao
dQng kinh doanh (tir
Cong ty duqc
thuc! trong 04 nilm
ke tir khi c6 thu
chju thuB va gi ·
TNDN phlii nQp trong 09 nilm ticlp theo. Nilm tai chinh 2008 Ia nilm dAu tien Cong ty
chju thuc! trong linh V\lC ho11t dQng nay, do d6 Cong ty duqc
thuc! TNDN trong 4
2011) va giam trong 9 nilm tiBp theo (2012-2020).

ng
muc
ilm 2008).
SO% thucl
6 thu
ilm (2008-

doanh
tren day duqc quy djnh tron Thong tu
(Nhilng uu diii v8 thucl Thu
134/2007fiT-BTC ngay 2311112007 cua BQ Tili chinh v8
huang ddn thi hanh N i dinh s6
24/2007/ND-CP ngay 14/02/2007 cua Chinh Phil v8
thuB Thu
doanh
a Cong van
dai thucl
tra lai s6 3054/CT-HTr ngay I 0/03/2008 cua C11c thu8 Thanh phb Ha NQi v8
TNDN)
• Cac lo11i Thuc! khlic va

phi nQp theo quy djnh

I

hanh.

Clic ben duqc coi Ia lien quan nBu mQt ben c6 kha nang kiem solit
co anh huang dan
ra quyet djnh v8 clic chinh sach tai chinh va ho11t dQng.
ben kia trong

\
d6i vai

5. DiSu cbinb b6i tel

sa lifo
Bang cin d6i ki\ toan

MA

ngily

31/1212010

so<

sa lifo

ngily

Cbenb

feb
Ghi
chu

31/1212010

(H6i tel)
VND

VND

ND

Tra truoc cho ngulri bim

132

6.006.243

7.656.726.243

7.650.720 000

(!)

Bit d(lng san 4Au hr
- NguySngia
- Gia trj hao mon liiy ki!

240

7.650.720.000

-

(7 .650. 720. 00)

(I)

241

7.650.720.000

(7.650.720. 00)

(I)

242

Trang 13

I


C6NG TY c6 PHAN BAU TU VA PHAT TRBN C6NG NGHl: VAN LANG
BAO cAo :41 CHiNH
s6 81 Trin Hung D\lo, Q$1 Hoan
Thanh phA Ha N0 i
Cho kY lei totm 6 thOng a nlim 2011

THUYET MINH BAO cAo TAl CHiNH
(Cac Thuyit minh nay Iii b(j

theo)

h(Tf' thiinh vii cdn thtrJc i19c i16ng thili wn cac Bao cao tiii chinh)

Bao cao hru chuySn tifn tf

Ml

sA lifo 6 tbang

sA lifo 6 tbang

diu nlm 2010

dliu nim 2010

Ghi

(Hfti t6)

chu

s6

Ch@nh feb

VND

VND

D

3.697.957.129

3.503.547.836

(194.409. 93)

(2)

0)

(3)

(4.194.409. 93)

(5)

0)

(4)

Ti€n tho tlr ban hang, ccov va d.thu kMc

OJ

Tien chi tra cho ngulri cung cAp HH va DV

02

(1.674.250.676) (5.674.250.676)

LIJU chuySn tifn thulin tir h.dOng KD

20

615.589.246 (3.578.820.047)

Tien chi cho vay, mua CC ng cua d.vj kMc

23

- (2.000.000.000)

Tien tho hili cho vay, ban illi cc ng ctla d.vj khac

24

7.000.000.000

Tien chi diu tu, g6p v6n vao d.vj khac

25

(2.000.000.000)

Tien tho hili diu tu, g6p vtln vao d. vi khac

26

2.994.960.570

Tien tho Jai cho vay, ell tire Jgi nh$1 dugc chia

27

77.046.598

LIJU chuySn tifn tbuin tir bo!lt dOng dilu tu

30

(4.000.000.
(2.000.000.

(3)
(4)

2.000.000 . 00
(2.994.960. 70) (2) (3)
266.416.461

189.369 .863

(2)

(6.656.952.833) (2.462.543.540)

4.194.409 93

(5)

(I) Khoan m11c "Trit truac cho nguiri ban" tAng 7.650.720.000 dilng, dilng thai "Nguyen gill bAt d ng san dliu
tu" giam di sA tien tuang trng do diiy Ia khoan tien trng truac cho nguiri ban
dugc chuyen nh gog quyen
su d11ng ddt l!li x6m 2, Thon
Trl Thuqng, Xil
Trl, Tir Liem, Ha Ni)i vai m11c dich chir tAng gh\ de
ban. T\li ngay 31112/201 o, cac ben chua hoan tAt thu we phap ly de chuyen tai san sang ten Cong ty.

(2) "Tien thu tlr ban hang, cung cAp djch V\1 va doanh thu kbac" giam 194.409.293 dilng Ia do:
"Tien thu liii cho vay, cA tlic lgi nhl$1 dugc chia" tAng 189.369.863 dilng, "Tien thuban
g, cung cdp
djch V\1 va doanh thu khac" giam tuang trng do diiy Ia khoan lai cho vay dil thu duqc trong thang dolu
nilm 20 I 0 bang each bu trir cong ng pMi thu khach hang.
Dieu chinh tAng "tien thu hili dolu tu, gop vAn vao dan vj khac" dilng thiri giam ''tien thu M
cdp djch V\1 va doanh thu khac" 5.039.430 dilng do thAng ke nholm.
(3) "Tien thu hili cho vay, ban l(li cong C\1 nq cua dan vj khac" tAng 7.000.000.000 dilng dftn dtln c ·

khac bitln di)ng nhu sau:
"Tien thu hili dliu tu, g6p v6n vao dan vj khac" giam 3.000.000.000 dilng. Cong lY khong p at sinh ho11t
di)ng d.lu tu vAn rna th\fc
thu hili 3.000.000.000 dilng tien cho vay ngan h\ln truac d6.
Tien gt\c cho vay nglln h\lfl con l11i (4.000.0000.000 dilng) dugc bu trir cling nq vm hgp d'ng uy thac
dolu tu chtrng khoan lam tAng m11c "Tien chi tra cho nguiri cung cAp hang ho8, djch V\1" tu g trng (Dolu
tu vi ffi\lC dich thuang m(li).
(4) "Tien chi cho vay, mua cong C\1 ng ctia dan vi khlic" tAng 2.000.000.000 dilng, dilng thiri ''tie chi dolu tu,
g6p v6n vao dan vj khac" giam di tuang trng Ia do trong 6 thang ddu nilm 20 I 0 Cong ty dil ch en tien goi
ngiin hang cho Cong ty ell phAn Dolu tu tili chinh Thien Hoa vay nglln h\lfl. Cong ty khong c6 h 11t di)ng dolu
tu, g6p v6n trong giai do\10 nity.
(5) Tllng hgp cac bien di)ng tren lam chi lieu "Luu chuyen thuAn t1i ho\lt di)ng kinh doanh" giam 4. 94.409.293
dilng va chi tieu "Luu chuyen thuAn tlr ho11t d()ng dolu tu'' tAng tuang trng.

Trang 14


c6NG TY C6 PHAN BAU TU VA PHAT TRIEN C6NG NGHl: VAN LANG
BAO CAO 1'A1 CHiNH
SO 81 Trfin Hung
Qt$1 Hoan Kifun, Tlu\nh phO Hit N(li

Cho JcY ki toan 6 thting do u nam 20II

THUYET MINH BAO CAO TAl CHiNH

theo)

(Cac Thuyit minh m2y Ia bv ph(in h(Jp thanh vii cdn iJir(Jc ape ii&ng th<'ri v<'ri cac Bao cao tai chfnh)

6.

vii cac khoan tmrng dlWllg
30/06/2011
VND

Tien m(it
Ti@n gm ngfut hang
Cae khoan tuong duong ti@n (Tien gm tiet

31/12/2010
VND

20.578.374
108.789.980
1.300.000.000

dum 3 thang)

7.399.515
77.734.868
1.900.000.000

1.429.368.354

7.

>

1. 85.134.383

•

Dau tu ngin h\ln
30/0612011
Gia trj
VND

sa hlQ'llg
col phiiu
Chimg khoan d!iu tu ngfut
Cty CP DT & PT GD Phuang Nam (SED)
Cty CP Nhifl di?n Ninh Binh (NBP)
Cty CP Stich & TBTH Ha Tay (HEET)
Dliu tu ngan h\lfl khac (Tien gm e6
qlng

5.021.979.518
2.840. 000.000
181.979.518
2.000.000.000
6.000.000.000

200.000
5.000
125.000

SAiuvng
Ctl phiiu

31/12/2010
Gia trj
VND

200.000
5.000
125.000

5. 21.979.518
2. 40.000.000
81.979.518
2. 00.000.000

11.021.979.518

5. 021.979.518

8. Dl( pbong giam gia diu tll ngln h\ID
Ccr scr trfch
dt,r phOng gioinl gia chimg khoan d!iu tu ngan h\10 Ia mire chenh
giua gi · gbc va gia
giao djeh binh qulin (d.:\i vcri eli

da niem
HNX) ho(ic gia dong cira (d.:\i vcri eli phiSu da niem yet
HOSE) cua eac eli phieu nay
ngay 30/06/2011 vm sA 1m;mg eli phieu rna Cong ty dang i\m gill. 0,1
Mil

cilphWu
SED
NBP

sAiuvng
d\phlSu
200.000
5.000

Gia trj ghi stl
VND
2.840.000.000
181.979.518

Dan gia sil sach Thi gia Gia trj thj trllirng
VND/CP VND/CP
VND
14.200
36.396

6.600
18.100

3.021.979.518

1.320.000.000
90.500.000
1.410.500.000

Dl(phimf'
VN!(
1.520.000.00{7-'
91.479.51u,
1.611.479.518

cac Scr giac djch. Cong
Rieng Cong ty C6 phlin Sach vit Thiet bj Truimg hQc Hit Tiiy chua niem yet
ty khong c6 ngulin du
tham khao nilo dang tin
ve thj gia cb phiSu cua Cong ty C phlin Sach
vit Thi@t bi Truimg hQc Hit Tiiy va ciing khong
duqc Bao cao tai chinh 6 thang dliu nam 2011 cua
Cong ty nay. Do d6, khoan d!iu tu vao Cong ty Cb ph!in Sach va Thi8t bj Truimg hQC HaT y dugc ghi
theo gia gbc.
Trangl5

·------

·--···-----··-----------------

---·--

f

..

----'---


CONG TY CO PHAN DAU Tif VA PHAT TRitN CONG
Sa 81 Trftn Hung
Qu(in Hoiln Ki@m, Thilnh ph6 H3 N(\i

THUYET MINH BAO CAO TAl CuiNH

VAN LANG
BAO CAO 1:4/ CHiNH
Cho lo/ lei toan 6 thang iiGu nom 20//

theo)

(Cac Thuyit minh nay Iii b(j ph{in hf,1JJ thiinh vii cdn dup-e iJ(Jc il&ng thUi vUi cac Bao cao tiii chinh)

9. Cac khoin phii tho khac

30/0612011

VND
U!i d\1 thu
Phiti thu khac

9.877.781

Cqng

9.877.781

VND

10. Chi phi tri tnn'i'c ngin hs,n
30/0612011

VND
Chi phi thue bl10

VND

7.500.000
7.500.000

11. Tai sin ngAn hs,n khac

30/0612011

3111212010

VND

VND

T\lffi (mg

15.000.000

61.000.000

C(lng

15.000.000

61.000.000

Trangl6


CONG TY CO PHAN DAU Tif VA PHAT TRIEN CONG
Q\$1 Hoim KiSm, Thimh ph6 Ha N(li
S6 81 Trfut HIDig

VAN LANG

BAOCAO :4JCHiNH
Cho Icy Jd toan 6 thting a u niim 2011

THUYET MINH BAO cAo TAl CHINH (TiSp theo)
(Cac Thuyit minh nay Ia b9 ph(in hQp thimh va cdn illl12. Tid san cA djnh hilu hinh
bj, dyng

Tlli san

cy quin lj

cA djnh khac

VND

VND

VND

Nguyen gia

sb dAu narn
Tang trong kY

832.511.426

832.511.426

29.263.637

29.263.637

-

Giam trong Icy
sA cuAi

kY

-

861.775.063

861.775.063

-

Khiu hao

sb dAu narn
Tang trong kY

459.090.445

459.090.445

208.484.543

208.484.543

Giam trong Icy
sA cuAi kY
Gia trj con 111i

667.574.988

sb dAu nilrn
sA cuAi kY

373.420.981
194.200.075

Nguyen gili TSCD da khdu hao

-

667.574.988

-

nhung

-

van con sir d11ng

373.420.981
194.200.075

ngay 30/06/2011: 161.109.770 db pg.

13. Bit d(ing san dalu tv
QuySn sir dyng
dlt IJiu dai

VND

VND
Nguyen gia

-

sA dAunarn
Tang trong kY

2.161.755.000

2.161.755.000

Giam trong kY
sA cuAi nilm

2.161. 755.000

2.161. 755.000

-

Khlu bao

II

sA daunarn

-

Tang trong kY

-

Giam trong kY
sA cuAi nilm

-

-

-

-

2.161. 755.000

2.161. 755.000

)j

11

E

Gili trj con lfi
sAdAunam
s6 cu6i kY

Bdt d(lng san dAu tu tang trong Icy Ia quySn sir d11ng ddt lilu dili
Hoa Cuimg Blic,
Hili Chiiu, Thang phA Da Nang.

Lo X I khu

th\1' Dao x

Trang17


c6NG TY c6 PHAN DAU Tlf VA PHAT TRIEN C6NG

BAOCAO :.iJCH/NH
Cho /cjl lei toan 6 thOng iJ niim 2011

VAN LANG

S<\ 81 Trfin Hung D(W, Qt$1 Hoan Ki&n, Thanh phi\ Ha N(\i

ru

THUYET MINH BAO cAo TAl CHiNH (TiSp theo)
(Cac Thuyit minh nay Ia b(j ph(in h(IJJ thimh va cdn ilur;c ilr;c a6ng thai vm cac Baa cao tai chinh)

14. Thu@ vi cac kholin phii nqp nha nric

gia tri gia tang
thu
doanh
thu nh(lp ca nhan
Cf>ng

30/0612011

31/12/2010

VND

VND

11.086.451
242.572.704
30.798.636

58.435.601

284.457.791

97.816.699

39.381.098

Cac bao cao thu6 ctia Cong ty se chju S\f ki6m tra ctia Ca quan thu6, s6 thu6 dugc trinh bay tren ac bao cao
se !hay dbi theo quy6t djnh ctia Ca quan
titi chinh nay c6

15. Cac khoin phii tni, phii nqp ngln htln khac
30/06/2011
VND

31/1212010
VND

Kinh phi cong doan
Bao hiem thAt
Cac khoan phai tr8, phirl n(\p kbac

27.115.032
28.792.170

33.676.236
6.486.787
24.639.436

CQng

55.907.202

64.802.459

16. vAn chu sa hii'n

a. Chi ti@t vAn diu tv ctia chti

sa du .,; 01/0112010

sa hii'u
van dilu tu
ctia chti sa biiu

Quy ailu tu

Quy d11 phOng

pb8t triSn

til.i cbfnb

f--N sao thuS
cbu a phan phili

VND

VND

VND

VND

10.800.000.000

86.389.930

120.394.630

208.046.448

122.298.025

122.298.025

2.445.960.492 '

Tling trong nlim
Giilm trong nlim
sA du t9i 31/1212010

10.800.000.000

sa du t,i 01/0112011

10.800.000.000

Tling trong kY
Giilm trong kY
sa dU"t,i 3oto612011

611.490.125
208.687.955
208.687.955

242.692.655
242.692.655

'0)

2.042.516.815
1.905.431.442

208.687.955

242.692.655

.911.399.797

Trang IS

---

----

·----------------------------------------

>n

2. 42.516.815 i.f

1.774.314.424
10.800.000.000

-....

oAJ

--

.u


CONG TY CO PHAN DAU TU VA PHAT TRIEN CONG NGH¥ VAN LANG
BAO cAo ;.iJ CHiNH
so 81 Tran Hung
Hoim Kiem, ThAnh phil Ha N(li
Cho kj> ki toan 6 thtingaiu nam 2011

THUYET MINH BAO cAo TAl CHiNH (TiSp theo)

(Cac Thuyit minh mly Iii b(j

b. Chi

h(!JJ thiinh vii cdn ilur;c il(Jc a6ng thUi v6i cac Bao cao tiii chfnh)

vAn diu tu chu sa hii"u

Nha xu&t ban Gilio d\IC Viet Narn
Cong ty C6 phfut Ddu tu titi chinh Thien H6a
Cac c6 dong kluic
Ci}ng

30/0612011
VND

3111212010
VND

1.080.000.000
2.064.000.000
7.656.000.000

I 080.000.000
2 064.000.000
7 656.000.000

10.800.000.000

10 800.000.000

c.

30/06/2011

31/12/2010
cA

Sb IUQ11g cd

dugc phep phat hitnh

- eli phiiu thuimg
- eli phiiu uu diii

sb IUQ11g cd

da phat hitnh va gop vbn dAy du

- eli phiiu thuimg
- eli phiiu uu diii

Sb IUQ11g cd

dang luu hitnh

- eli phiiu thuimg
- eli phiiu uu diii

1.080.000

1.080.000

1.080.000
1.080.000

1.080.000
1.080.000

1.080.000
1.080.000

1.080.000
1.080.000

1.080.000
1.080.000

30/0612011
VND

31/1212010
VND

2.042.516.815
1.774.314.424
1.905.431.442
1. 728.000.000
1.728.000.000

208.046.448

.445.960.492
611.490.125

177.431.442

61J.490.125

177.431.442

122.298.025
122.298.025
244.596.oso r ;
122.298.025 ;#.

gi!i cd phieu: I0.000 VND
d. Lqi

sau

chua phan phAi

nam truoc chuysau thudoanh
Cac khoan gilim 1qi nhu$n sau tbui

Lqi
Lqi

Phlin phlii l{ri nhu{in niim truuc

- Chi trti eli tire
Phlin phDi l{ri nhu{in kj nay
- Quji iJdu tu phtit triin
- Quj1 dr,t phcJng ttii ehinh
- Quji khen thuimg, phUc /(Ti
- Quy khen thuimg Ban iliiu himh

Lc;ri nhu¥n sau thuS chua pblln phAi

(i) Tni cb tile theo Nghj quySt c1la
(ii) T(lm trich

(i)

1

(ii)

1.911.399.797

2. 42.516.815

hQi ddng cd dong thuemg nien ngay 26/0212011

Quy khen thuemg phuc lc;ri theo tinh thAn cua D!li hQi dling c6 dong thuim nien ngily

26/02/2011
Trang19

C6NG TY c6 PIIAN BAU Tlf VA PHAT TRIEN c6NG NGHe VAN LANG
BAO cAo :41 CHiNH
Ql$1 Hoan Kifun, Thanh phi\ Hil N(li
Cho JcY ki totin 6 thting
niim 20/J

a

st\ 81 Trful Hwg

THUYET MINH BAO cAo TAl CHiNH
(Ctic Thuyit minh nay Iii bp ph!jn h{p thiinh vii cdn

theo)

ape d&ng thcii vcii ctic Bao ctio tiii chinh)

I

17. Doanb tbu
6 tluing i!Au
nim2011
VND

tbling diu
niim 2010
VND

Doanh tbu ban hang h6a,
bi

Doanh tbu cung cdp phan mSm, djch V\1 tin hQC
Trong i16: Doanh thu cung cdp phdn mJm, d. Vll phdn mJm

352.078.179
3.702.822.727
2.633.630.000

I. 10.360.805
2. 71.482.179
2. 26.964.000

CQng

4.054.900.906

4. 81.842.984
I

18. Gia vAn bang ban
6tbang diu
nim2011
VND

thang diu
niim 2010
VND

Gia v6n ban hang h6a,
bi
Gia v6n cung cAp phan mSm, dich V\1 tin hQC

Trong ilo: Gia v6n cua phdn mim, d. VII phdn mim

275.935.821
1.605.130.782
1.090.170.362

I. 38.360.440
I. 41.893.728
19.870.219

C(ing

1.881.066.603

2. 80.254.168

19. Doanb tbu bott d(ing tai cbinb

Lil.i tien gili, tien eho vay
Llii ddu tu ell
cb tire, lc;ri nht$1 duge ehia

6 thang diu
nlim 2011

6 tbang allu
niim 2010

VND

VND

316.620.193

228.652.572
24.645.570
37.763.889

316.620.193

291.062.031 ...d

fi
Qr

20. Chi phi hott d(ing tai cbinb
6 tbling diu
nim2011
VND

6tb3ngd
niim 201
VND

Liii tiSn vay
D\1 phOng giam gill cac khoiln ddu tu ng&! h(lll

60.911.077
601.500.000

72.916.666

CQng

662.411.077

72.916.666
Trang20


CONG TY c6 PIIAN BAU TU VA PHAT TRltN CONG
S6 81 Tr.ln Hung
Qt$1 Hoan Kifun_ Thanh ph6 Ha N(li

THUYET MINH BAO cAo TAl CHiNH

VAN LANG
BAO cAo :41 CHINH
Cho ky kJ loan 6 thOng a'u niim 2011

theo)

(Cdc Thuylt mtnh nay ta b(i ph(in h(T{J thanh va cdn ilu(Jc ape i16ng thUi w7i cdc Bdo cao tai chinh)

21. Tho nh¥p khac
6 hang diu
nlim 2010
VND

6 thang ctiu

nlim 2011
VND
Thu thanh ly TSCD
Thu Mi thu1mg vi

1909.090
1.049.280.000

hgp dling

1.049.280.000

Cl)ng

1909.090

I
!

I

22. Chi phi khac

I

6 thang dlu
nilm 2011
VND

16 thang diu

I
8.438.307

Chi phi kMc
I

Cl)ng

8.438.307
I
'
'

I
23. Chi phi

hanh va lqi nhu¥n san

tho nhfp doanh

trong

'

kY

I'
I

6 thang dliu

toan trwc
Tilng lqi nhuin
Cac khoan dilu chinh tilng, giim TN chju
TNDN
- Oic khmin dieu chinh !ling LN chju
TNDN
- Cac khoim ctieu chinh giam LN chju
TNDN

nilm 2011

thang dliu
nlim 2010

VND

VND

2.033.871.425

1. 57.709.849
37.763.889)

+ CJ tllC nh(in QU(IC
Tilng tho nh.p chju

- Trong i16: Thu nh(ip chiu thuJ i1U(lc ua i1iii(1 0%)
Thu nh(ip khac kh6ng i1U(lc uu iliii thuJ (25%)

Thue thu
doanh
Thue thu
doanh
dugc
doanh
Chi phi thue thu
Lqi nhuin san

TNDN

giam (I 0%)

hiuth

2.033.871.425
995.643.421
1.038.228.004
359.121.343
99.564.342
259.557.001
1.774.314.424

tJ

-

1.

6.647.471

Trang21

- -

·---··---------------- ---

---

37.763.889
37.763.889
:.0
1. 19.945.960 '.r
I. 35.696.448
84.249.512
61.994.596 \F
......
13.569.645 '1(1
21.062.378


BAO cAo 'AI CHiNH
Cho fo/ lei t01in 6 thOng 'u niim 2011

CQNG TY cO PHAN BAU TifVA PilAT TRitN C0NG
SO 81 Tr!n Hung
Holm KiSm, Thimh phO Ha N(li

VAN LANG

a

THUYET MINH BAO cAo TAl CHiNH (TiSp theo)
(Coc Thuyit minh mly Iii b(j

h{rp thiinh vii cdn iluvc il(Jc d6ng thUi vUi coc Boo coo tiii chfnh)

24, Lii c11 bin tren c6 pbi@u
6 thang 4An
nlim 2010
VND

6 thang diu
nlim 2011
VND
I

+ Lgi
k8 tolm sau thue thu
doanh nghiep
+ Cac kholm dieu ehlnh tang
giam Igi
k8 toan
+ LN ho(le L6 philn b6 eho CO dong so hiiu CP phO thong
+ c6 phieu ph6 thong dang Itru hanh blnh qulin trong kY

1.774.314.424

11536.647.471

1.774.314.424
1.080.000

1

1.643

Lili ca ban tren c6

I

ad*

1.080.000

1.4D

i

Th11e hi(ln Nghj quy8t s6 006/2011/NQ-DHDCD-VLA ngay 26/02/2011 eua D11i h(>i
eli dong
thucrng nien nlim 2011, Cong ty dii ehia eli rue eua nlim 2010 vcri tY
16%Nbn
I(! (tuong llng
I. 728.000.000 dling).

26. ThOng tin v6i cac ben lien quan
a. ThOng tin vS cac ben lien quan
Ten d110 vi

MAiguan he

Nhit XuAt ban Giao d11e Vi(\t Nam
Nhit xuAt ban Giao d11e l!li Ha N(>i
Nhit Xu.it ban Giao d11c l!li Tp Hli Chi Minh
Cong ty CP Ddu tu Tai chinh Thien H6a

Cong ty ddu tu
Cong ty ddu tu
Cong ty ddu tu
Cong ty diu tu

b. Cac giao djch trqng

v6i cac ben lien quan trong kY

TenCongty
Nha Xu.it ban Giao d11e

Nqi dung giao djch
Nam

Nha xu.lt ban Giao d11c l!li Ha N(>i
Nha Xuat ban Giao d11e l!li Tp Hb Chi Minh
Cong ty CP Ddu tu Tai ehinh Thien H6a

Banhlmg
Cho vay ngi\n h!ID
Blmhlmg
Muahlmg

Blm hlmg
Cho vay ngi\n h!IO

6th ng 11Au
nli 2011
VND
2.220.
1.000.
178.
17.
90.

90.909
00.000
89.090
67.419
00.000

5.000. 00.000

Trang22

-a.
001

;T

T(

TO

--l l'


BAO CAO :41 CHiNH
Cho IcY kJ loan 6 thanga'u ntim 2011

c6NG TY CO PHAN DAU Tif VA PHAT TRIEN C6NG
S6 81 Trfin Hung
Q\$1 Hoan KiSm, ThAnh ph6 Ha

VAN LANG

THUYET MINH BAO CAO TAl CHiNH

theo)

(Cac Thuylt minh nay /il b9 ph(in h(lp thilnh va cdn ilur;tc ilpc iJ&ng thiri vfri cac Boo coo tai chinh)
c. T(li ngay 30/06/2011 sA du v6i calc ben lien quan nbu san

Jotq6noll
: VND
Diu tu ngin h(ln
Nha Xuiit ban Giao d11c Vi(!t Nam
Cong ty CP Ddu tu Tai chinh Thien H6a

.

' cho vay ngiin h(lD
N<;t goc

N<;t gbc cho vay ngiin h(lD

Phai thu khach hang
Nha Xuiit ban Giao d11c Vi(!t Nam
Nha Xuiit ban Giao d11c tCong ty CP DAu tu Tai chinh Thien H6a

27.

sv kifn phat sinh san ngay

thuc kY


5.000.(])00.000

589.171.000
35 ...96.839
122.491.111

toan

Khong c6 st,r ki(!n quan trQng nao khac xay ra sau ngily
cong b6 trong cac Bao cao tili chinh.

thuc Icy

toan yeu cdu pha1
'

chinh

28. SA lifo so sanh

s6 li(!u so sanh tren Bang din dbi toan Ia sb Ji(!u tren Bao cao tili chinh cho nllm tili chjnh kBt thUc
ngay 31/12/2010, sb Ji(!u so sanh tren Bao cao kch qua ho(lt d9ng kinh doanh vii Bao cao!luu chuy8n
t(! Ia sb li(!u tren Bao cao tili chinh cho Icy kB toan 6 thang ddu nllm 2010. Cac Bao cao My dii duvc
ki8m toan va soat xet bm Cong ty
toan khac.
!

toan trmmg

Hoang Thi Xuan Boa

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