Báo cáo tài chính hợp nhất quý 4 năm 2013 - Công ty Cổ phần Ánh Dương Việt Nam

C6NG TY CO PHAN ANH DTIONG VIET NAM

BAo cAo r.q.r cHiNH HQP NHAr

quv w NAv zot:


Min

CTY CP ANH DI'ONG VIET NAM

s6 B 01

-DN

648 Nguydn Trai,P.rl, Q.5, TP.HCM

sANc cAN oor
Tgi ngdr 3I thdns 12

nd

roAN ngp

lrrAr
Don r! tinh:

2013

Tbuy6t

r-AJ sAN

Me s6

roo

rf

ninh

A. rAr sAN NGAN HAN

3t

Eing

3

\2n0t3

Yiet

Nan

12i2012

406,857,514,505

2$,8a3Jfi ,462

20a,554,t72A66

2\297,580.f,75

208,554,172,466

27

(r00 = rr0+12(}l-130+140+r50)

I. Tian vA cic khoan tuong dudng ti6n
i 11 L Tian

110

112 2.

CAc khoan tuong duong

120 II. Cic khoin

12l

1-

129 2.
130 II.

131 l.
132 2.

133 3.
134 4.
135 5.
139 6.

tiin

dAu tu tdi chinh ngin h?n

Dau tu ngin han
DU phdng ddu fir ngin han kh6c

Cnc L'hoan phni thu

ngin hqn

162963,097,759

138,199.497,214

Phai thu cria kh6ch hdng

53,484,606,018

55.503.477 ,827

Tra tru6c cho ngudi b6n

95,316,723,7

64.785,138,856

,02

Phdi thu noi bO ngin h?n
Phai thu theo

ti&

dO

hqp d6ng xey duns

phai thu khrc

7

Du phdng phdi thu nsAn h?n Lh6 ddi

5

CAc khoan

IlI

Hnog tdn kho

141 L

Hang tdn kho

149 2.

DU phdng giem gi6 hdng tdn kho

140

150

,097.s40375

1,200,000,000

151

l.

Chi phi tra trudc ngen hcn

152

2.

Thu6 GTGT duqc khdu

154

3.

Thu6 vd c6c khoin kh6c phai thu Nhd nudc

157

4.

Giao dich mua b6n l?i tr6i phiiiLr chinn

158

5.

I ar san ngan h4n Khac

h la

fiin

rir

*hons tht

(875,887,031)

18,563,508,974

(652,628,443j

5,166,247 563

4,291056,953

5,166,247,5

4,291,056,953
-63

IV Tni snn ngin hen khnc

'uta'aiahbaa,aoh .ht

15,037,655,0?0

30,173,996,117

J3095,182,920

t9,430,949,802

22,62r,635,863

360,955,216
123,868,207

10.310,819.518

10,349,678,850

pht
l0

ta

7t,272,181

hdi.iab'a.a

aai


Miu

CTY CP ANH DIJONG VIPT NAM
648

s6

Bor - DN

Nguy6n Trsi P.rr,Q.s, TP.HCM

BANG
Tgi ngA!

cANDor rE roAN uqP NuAr

3l thdng

12

B.

210 I.
211 1.
212 2.
218
219

221

Phdi thu dni han cna kh6ch hang

V6n kinh doanl don vi t'l,rc thuoc

4.

Phai thu ddi h?n kh6c

5.

Dtr phdng phai thu dni han

1t

gi6

223

- Gi6 tri hao mdn tui ki5

225

22',7

3.

l3

Chi ph{ xay dung co ban dd dang
BAt dong

sin diu tu

-

242

- ci5 tri hao mdn

250 r\

C{c khonn dAu

trtni

chlnh dni hen

DAu tu vAo c6ng ty con

252
258

259

2.

DAu tu vao cdng ty licn k6t, lleo aoatrtr

3.

DAu tu dai

4.

Drr phdng giam gi6 dau tu

260

V.

26t

l. chi

ha. n

93,157,692,891
(13,t56,73 t,327)

399,266,243

691,859,107

1,t68,289,004

1,113,289,044

14

101,231,300

804,030,629

l5

r,s69,834250

11,569,83,1,250

11,569,834,250

11,569,834,250

l6

tii

chlnh ddi han

sar dni h?n kb6c

t7

phi tra ftr6c ddi hcn

Tdi sin dei hflr khAc

270

rONG coNG TAI sAN
ld phAn kh648 thd tuch

540,000,000

1,500,000,000

2,400,000,000

(1,500,000,000)

(1.860.000.000)

9,446,r6,1308

5,819,467,68E

8,531,164,308

4,244,467 ,6U8

440,000,000

san lhuethu nn?P noan lal

hi chl\h

n7,145,777)

80,301,161,567

(421,129,893)

kn6c

262 2.
263 3.

iura? ni4h b1o cda

90,178,019,836

(677,186,786,291)

lu! kd

1.

lar

r,t t1,792)

(769,022,757)

Nsuy€n gid

241

Tli

2,608,207,152,631

Q5,

Tni san cii dinh v6 hinh
- Nguyen gi6

4.

240 l

251

lui k6

- Gi, tri hao ndn luY k6

229

t,418,5t4,476.928
2,356,041,263,222

1t5,295,165,613

gir4

- Gi6 tri hao rndn

228

230

Nguy€n

12

r,s60J11528,231

1.497.886.037,839
(1,110,32

Tdi san c6 din}l thuc tai chinh
-

226

kl6 ddi

_.'.,.'...'..
- NguyCn

2.

10,532,863

1,588,s64,sss218

222

224

3'/t2t20t2

10,532,863

C6c khoen phAi thu diri h?n

Phai thu ddi h?n noi bO

1.

tinh: Dins Yiet Nan

= 210+220+2401250+26n)

3.

220 rl

31tnn0r3

fi

1,609,s80,ss3,776 r,s78rs1,363,032

rAr siN DAl HAN
(2OO

2t3

Thuy6t
minh

r-A.r sAN

Mn s6

200

Don

ndn2013

tdi cna bdo cdo nd,

475,000,000

1.575,000,000

2,016,438,068,28r

1,782,13,1,680,494

Mlu

CTY CP ANH DI/dNG VIET NAM
648 Nguy6n Trai, P.rr, Q.5, TP.HCM

BANG cAN Eor
Tgi neAr 31

Don

Thry6t

NcuoNv6N
A, NO PH;.r

310 I.
311 l.

rRi

or -DN

roArv HoP NHAr

thtits D nnn 2013

Mn s6

3oo

rf

s6 B

ninh

(3oo = 310 + 330)

N0 nsin han

t8

Vay ngin han

|j

ttnh: D'.. e Yiet Na

3ut2/2013

3Unn0l2

858,r97,94Et69

841,813J61!734

463,03a,n3,771

460,541,455,151

224.730.302.577

319,998,337,825

Trong d6:
3't ,06t,597 ,761

- Vay ngin h?n tir ngan hdng

- vay va

nQ ddr

han oen

nqnra

312

2.

Phai tre cho nguoi b6jl

3t3

3.

Nguiti rnua tle tidn fudc

l9

314

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Thu6 vd cic khoan phai nop Nha nu6c

20

3r5

5.

Phai tra ngudi lao dong

3r6

I

Chi phl phdi

317

1.

Phdi

318

8.

Phai

319

9.

C6c khoan phai tre, phai nOp ngin han khdc

320

10

Dlr phdng phai tre ngin han

323

1l Qui klen druong, phnc lqi

327

12

330 Il
331 L
332 2.
333 3.
334 4.
335 5.

336 6.
337 ',l.
338 8.
339 9.

l ttt

Nq

282,936.7 40,064

18.968.542,561

t6,2t2,017,354

9,366,287 ,963

5,332,783,820

,5t t ,970

46,880,348,440

43,947

36,120,909,950

M

ra noi b0

tri theo ti6n dO hqp ddng

Ciao dich mua bAn

224,',t30,302,s77

bi tr6i

30,277 .217,7 16

4,6s4,462

2\

2,054,821 ,963

22

t02,466,525,447

26,80s,469,722

.340

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39s,159,774998

381189906,s83

23

t22.332,332,|',]6

105,538,389,240

24

270,266,307

6',7

xny dsng

24,783,2',11

phi6u chtun phn

dli hfn

Phei tra dai han nguoi b6n
Phai tra dai h4n noi b0
Phai tra dai h?n

kl6c

Vay ve nq ddi han

hi phdi tre
nat viec hrn

,36t

27 5.417,7 47

,t67

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Drr phdng bq c6p

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tr.A

2.000,000,000

dai han

,ur,trr,out

Doanh thu chua thqc hien
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ri6n klloa hqc va c6ng nghe

hinh btto cna tai chlnh ld

ph

kh6b|

ht

tuch

ldi cna

bdo cdo

hn!

333,770,176


M6tr s6 Bor - DN

CTY CP ANII DUONC VIET NAM
64s Nguy6n

Trii, P.lt,

Q.5, TP.HCM

cANDorxn roAN ngn NuAr

BANG

Don

I'qi ngdr 3l thdng 12 ndn2013

400

Thuy6t

v6N

NGUdN

Ma s6

nitrh

B. v6N cH0 sd HIIJ (400 =410+ 430)

410 l.

v6n chn

+ti t.
412 2.
413 3.
414 4.
415 5.
416 6.
417 7.

4t8 8.

seh0r

2sl

chi sd hilu
Thang dri v6n cd phar
v6n kh6c crla chi sd hfttr
c6 phi6u qui
ChCnh lCch danh gi6lai td'i sa,'r
v6n dd, t'r

chenh lech

cria

$

a19 9. Qu9 kh6c tlluoc v6n chn sd hihl
420 J0 Lqi nhu4n sau thu6 chua phen ph6i
421 11 Neudn v6n ddu tu XDCB
422 12 Qui h6 trq siip x6p doarfi nghiep
430

II

432

L

Nguajn kinh

433

2.

Ngu6n kinh phi da hinh thanh TSCD

c.

LOr icH c0 DoNG

c,ic cHi

Neoci

31t12n012

1,153A1698t,822

936,220,470211

r,r$,4,r6887,822

936,220,470,211

434,998,180,000

299,999,970,000

330,523,003,110

330,521,213,1l0

85,888,844,655

64,155,564,610

44,7 41.422,32',7

33,877 ,182.305

257 ,292,537,730

207 .665,94A,1-

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phi quyLi{c
phi

rHlt'u so

rONG CONG NGUON vON

44n

tinh: Dins Viet Nan

gi6 h6i doai

Qui diu hr phet hiAn

Qui d$ phdns tai chinh

Ngu6n kinh

3|12t20t3

i

rtiu Ncoit

BANG cAN DOIKE

4J93,13r,690

n,oro,rar,ron

2,0r6,438,068181

1j782,F4,680,49,1

roAN

cHi Trtu
tC - D6laMt (US$)
c€'pH nit
AIJfl DUOBq

,...
-.-->>-:
Ding Hontrg Sang

K6 to6n truang

V6 Viet Ngr

Nguoi

lip

Ngny 28 th6ng 01

iutdt binh bdo .da

oln

2014

hi chifi h Phh

khan( thd

fi.h rdi cta

bao

clo nn!

Dine Th!Lan Phuoas
T6ng ci6m D6c

cdNG TY Cd PH,iN trNH DTIONC V4T NANI

BAo cAo KfT QUA HO+T EONG KINH DOANH HQ? NHAT
Thdi

ki

rdi chi h

lit

thtc ngdy 3\fiang

MN

12

nan

D@\inh Dihsl4\d

2013

Chi fieu

Lny k6 tir iliu nim

Qui rv

Thuy6t

d6n cu6i qut

Nnm nay

N{m nay
01

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26.1

eiim ru doani thu
t0 2. Doinh thu thuin va bnn hinq vi cungcAp dichvu
20

3. LOi nhuAn gop vb bin hnngvt cung cip dlch

2l 4.

26.3
27.30

cie v6n hlng ban

tv
26.4

Doanh thu hoat dons tAi ohlnh

28

5. Chi olr tiichinh
lrons 00: Lnr onL rarvav
23

22.

24 6. Chi Dhibtnhine
25 7. Chi phi quan

It

8o4It?6371,6$

695J66,163,609

3,$8,06Um,850

2J13,310,910,?78

e$?8J?1,618

6$J66,163,609

3,153,061820,$0

2J1tJ10,9.i0,??8

955,404

(575Ie5101i62

(262ri13$1,306

(2,257,?08y'3? 568

137J30119r11

119,970,962p?

$69r,3$,5{1

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138,653,$6

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(13390i.11008

(92,6$,S2187

(e5J99f86,913

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30

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(29,6s1,?$ 7l?

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(96,09?r02,n6

(171491,10,996)

63,7153{6,102

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256J98,091"Xl9

185161!n#1

365,116123

59$$i34,022

$J83,456154

9,620,531,819

32 10. Chi phi khAc

29

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29

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13. Chi Dhithua

k5

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{60=

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302,015F?1J31

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151,186,001,{52

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11

nly

13,552,070 0501

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D{ng
Ho}ns Sang
x6 tonn truong

Nsudi Ep

Ngny 28 th{ng 0t nnn 2014

C(i. thut;t ninh bdo

td. hi

chinh ld Phdn

l,i6n| th; tdch rdi do bdo .da ndt

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CONG TY cO PHAN ANH DI'ONG VIE.T NAM

BAo cAo LU'[J cHUYtN TDN TE Hq? NHAr
(

lheo phuong phap gran

Thdi

ki

tdi chinh

trep.)

klt tkia n4dy 3l tlxine 12nd

2013

Doni

t[nh: Dan?vicl Nan

L[y

ME

TM

CHI TIEU

k6 tir dAu nnm
den cuor quy tray

Nim tnntc
I. LUU CHUYTN

01 Lqi

TIiN Ti'

HOAT DONG KINH DOANII

nhu6n trlr6c thu6

Diau chinh cho cdc

khoin

NiIn nay

302.046.57r.531

201,999,879,895

3t9,472,12t,363

291,200,021,690

:
11,

02
03
04
05
06

-

Cac kioAn

(136,74r,1\2)

4r phdng

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- Lei, l5 tn hoat dong diu hI

-

12,t

Khdu hao vd kh6u tru tdi sin c6 dinh
chua thuc hien

Chi phi lai vay

2a

Lqi nhuAn tnho?t ilong kinh dotnh trutc thay d6i
v6u luu llQng

08
09 10 -

Teng G), gian (+) c6c khoan phai thu
Teng G), eian (+) hane t6n kho

- lang (-). gidm t) cdc kloan phAi ni rknong
11 phai tra, fru6 thu nn6p phai nop)
12 - TAng G), siam (+) chi phi tra firdc
]J - I ren Lal vay oa ra
14 - Thu€ ihu nhap doanh nghiep da nop
15 - Tian thu khac tn hoat dong kinh doann
16 - Tidn chi kh6c h) ho?t dong kinh doann
20

Luu chuy6n ti6n thuAn

ft

kd

l;i

fi

thanl

li,

643,237,421,053

s91,898,761,999

(26,709,433,584)

(4,343,9r5,439)

(875,r90.610)

(648,9r9,701)

(4,447,514,t23)
(452,2t7,918)

(882,942,609)

31.2

0

I 1 .73 8.699.290)

(76. t 16.878.03 8)

(48,386,549,516)

16,793,942,936

18,954,651,800

(29.080.171.072)

(24,849,200.198)

472,712255,097

121986,397,614

TI'
(355,73',7.896,476) (298,484,713,450)

kltc

56.874.090.893

13,681.909.736

TiAn chj cho vay, mua bin c6ns qr nq cua don vj kh6c

24 TiAn thu hdi cho vay, ban
25

65.959,185.078

(64,324,144,044)

hoqt irong kinh doaoh

bdn TSCD ve c6c TSDH

(10,355,090,312)
112,890,048,568

10,699,648,065

Ti6n chi d6 mua s6m, xay dulg TSCE vd c6c TSDH kh6c
Tien ihu

(44,103,712,507)

va)

II. LUIJ CHUYtrN TIIN TiT HOAT DONC DAU

21
22
23

163.902.188

hi crc c6ng cu nq

cna don vi

kt

TiAn chi g6p v6n ddu tu vao don vi khac

26 TjAn thu h6i v6n ddu tu veo don vi kh6c

900,000,000

2',7

Tian thu trr Ei cho vay, c6 tuc lqi ntluAn dugc

30

Luu chuy6n tian tirhoat dOng dAu

utlt ninh

bdo cda

di

chlnh ld phAn Lnbns $A tdch

chia

26.2

(297{94600,952)

tu

ldi

869,204,63i

cda Bdo

.tjo t,ti chlnh

^d,

r,117,203,240

(283,68s,600,,174)


CONG

Ty c0 PHAN ANrr Drror{c vtEr NAM

Lw

BAo cAo

CHUYEN TItN TE,

Mtu 803-DN

Irq" NHAr

(Theo phuone phep gi6n ti6p)

Thdi

ki

titi chinh

tui tkic nEdll 3 t thdns

12

ndn

2013

Don vi finh: Dins viet Nan

Lny k6 tn dAu trnln
MN

TM

CHI TIEU

Niim

In.

3

1

LLTU

Tien

th

CHI'YTN TIIN TIJ'HOAT EONG TAI CHINTI

tir ph6t hdnl c6 phi6u, nllan viin gdp cna chn sd

6

I

70

TiAn

2s.2

vi tuong iiudtrg tidn dAu ki

AnI huong
Tidn

135,000,000,000

I

32 Tian chi rra v6n g6p cho cac chi sd hau, mua lai c6 phi6u
33 TiAn vay ngin h?n, dai hqn nl1an duqc
34 TiAn chi tre nq g6c vay
35 Tjen chi tra nq thuC tdi chinh
36 cd tirc, lqi nhuAn da tra cho chi sd htru
3? Tiin chi tre v6n g6p cho cic c6 d6ng thi6u s6
40 Lu'l chuy6n ti6n thuAn tn ho{t dong tni chinh
50 Luu chuyEn tian thuAn trong ki (50 = 20+ 30 + 40)
60

tr[6c

cna chcnh lech

vi tuong duong

q

gie h6i doai quy d6i ngoai t(

tian cu6i

ki

{70 = 50+60+6r)

323.959,307,841

379,259,319,761

(406,037,832,240)

(412,t19,611,739)

(18,340,950,655)

{35,613,207,23',7)

(29,971,587,000)

(76,014,152,500)
i4,000.000,000)

4,608,937,916

(r48,487,711,715)

180,256,s92,091

(r0,r8691,t,575)

28;297580J7s

38184,494,950

f.it!q"l

-.
Vd Viet Nga

DEng HoAng Sang

Nguiri Ep

x6 toan truang

Ngny 28 th6ng

ur* bi\h

0l nnm 2014

bdo cda tui chlkh

Lh

phAt bons thd tdch rdi cia Rda cdo tui chlrh kdt

Ding Thi Lan Phuoag
T6ng ci6m D6c


MAu sii B 09 - DN

c6NG TY CO PI{,{N iNH Duol'{G \T9T NAM

THWTT MA.E BiO CiO TAI CHiNH HOP A'ILIT

cHo rHdI Ki T)I cHiNH xlr rnuc ttc)r s t rmlNc t z N'{u zot:
Dorr vi tlnh: Ddng Viet Narn

-r rn6xc rnq c6Nc rY
30"* t ia ona. o.n Duong viCt Nam ("cong
nghl"qp

llacl

thanhlapiheo LuAt:l::h
ry") ld mot c6ng c6 phAn dusc
doanh C'GCNDKKD') s6 4103001723 do Sd KC
cna Vi€t Nam theo Gi6y chung nh{n ding ki kinh
cic GCNDKKD didu chinh
ph6 Hd chi Minn c6p vJo ngdv 1 7 th6ng 7 nam 2003 viL

ve

oiu

t

rlantr

tu

sau d6.

ph5 HA Chi Minh theo Giliv ph€p
ty auqc nicm v6t t4i Sd Giao dich Chrlng khorin Thann

"riu "ong
ph6 Hd chi Minh cip ngdy 23 th6ng ?
nien y6t s6 8I/QD-SGDHCM do Sd Giao dich chung kho5n Thanh

ii

p"ii6u

nfin 2008.

tei hAnh khAch b;ng xe taxi vd
hien t?i cita C6ng ty ld cung clip c6c dich vu v4n
dich W du lich lt hinh noi diavi qu6c t6; dai
kinh doanh van tei hanh kh6ch theo hqp d6ng; kinh doanh

Ho4t dong chinh trong

k'

Ij

bdn ve mAy bayi vd cho thue mat bing
Trai' Phudng 11' Quan 5' Thdnh ph6 Hd Chi
c6ng ty c6 tru so chinh dang ki t?i sd 648, Duong Nguy6n

Mini, ViCt Nam

31 th6ng 12 ntm 2013 la 14 214 (ngdv
Sii lugng nhan vi6n cia Nh6m C6ng ty vdo ngdy

3l th6ng 12 ndm

2012:13.488).
Co ceu t6 ch[tc
a6ng ty c6 mot (l) c6ng ty con

vi

hop nh6t
da dugc ho. p nhAt viro cac b6o c6o tiri chinh

C6ng ty nhu saui

iiry

O, Ca

pnt

,Atrt ouong xanh viet Nam

('ADx") li

gita nicn d0 cia

mot c6ng tv c6 phdn dusc thinh

10p

theo

9 nam

nsdv 10 th6ng
i"it'**o'* oootrt8832 do So Kii hoqch vd Diu tu Thdnh ph6 Da Nang cip vdoNguv6n
Hitu Thq'
i*, \,u; o"**- didu chinh. iru sd chinh cna ADX dEt tai s6 277' Dudng
trong ki hien tei
dong chinh
Bic, Quan Hei Chau, Thdni ph6 Dd Ning' Vi€t NaI' Hoat
Vdo ngdy 30 thing 6 ndm 2013' C6ng tv nirn 90%
cta ADX ld kinh doanh vAn taihanh kl6ch bing xe ta-xi
phin rdn chLi so huu trong cdng r; con nd5

Phuong Hda cuong

2. CO Sd TRiI\'II

BiY

2.1 Chudn mgc td Chi dO ki todn 6p dvftg
ty duqc trinh b6y bing d6ngvipt Nan ("\\lD") phn hoJ
c6c b6o s6o tdi chinh ri6ng giaa ni€n dQ cna cdng
tv' t'i t"'i" vi!;tNam s6 27 - Bdo cdo teri chinh giiia nicn d0 va cio
it, aii ioie
chuin m\rc kii to6n
ngdv 31 th6ns 12 nam 2001 vA viQc ban hdnh bi5n

i# tt" di,ir'ui'

;;;,;i;;;;1.tt001/QD-Brc

ViCt Nam

)

(Dd

1);

muc k6 toan
ngdy 31 thr{ng 12 nim 2002 vd viQc ban hdnh s6u ChuaD
Quy6t dinn s6 165/2002/QD-BTC

Viot Nam (Dot 2);

cdc thq-it minh bdo cllo kti chinh la Phin kh6ng

thd tdch r':/i

cia bdo cdo ndJ

TtanB

I


I

muc kil to5n
ngny l0 th6ng 12 nim 2003 vd vi€c ban hanh sdu ChuAn
Quy6t dinh s6 234/2003/QD-BTC

ViCt Nam (Dqt 3);
kit to6n Viet
ngdy l5 thang 2 ndm 2005 vA viec ban hdnh sliu chu'n muc
Quy6t dinh s6 12l2005/QD-BTc

I

Nam (Dqt 4);vd
ngdy 28 th6ng 12 nnm 2005 vd vioc ban hinh b6n ChuAn
Quy6t dinh s6 100/2005/QD-BTC

I

ViCt Nam (Dqt 5)

rrr""

ao,

Ui.g

"at

iAi*

to6n

icng gii:aniCn

b6o crio luu chuy6n tiAn tC riCng gitaniCn dO

dO, b6o cao kAt qua hoat dQng

vi cic

khh

doanh ri0ng

mgrc k6 to6n

gita nicn d0'

thuyiit minh b6o c6o tdi chinh ri6ng gita nion d0 duqc

ddnh cho cAc diii tugng ki6ng dtrgc cung cip ca'
irinh bdy kdm theo vd viec st dung cac b6o c6o niy kh6ng
kii to6n tai ViOt Nam vd hon nila kh6ng duoc chi dinh trinh
th6ng tin vd c6c thi tuc vd ngLry€n tic viL thdng lC
vi luu chuy6n tidn te theo cAc nguyan tic vd th6ng l9 k6
bdy tinh hinh tdi chinh, k6t que hoat dong kinh doanh
kl6c ngoii ViCtNam'
toen duoc chlip nhan rong rii o cic nLr6c vi l6nh th6
trinh bdy t?i Thuy6t minh s5 1 6 cta c6c b6o cio tdi
C6ng ty lil c6ng ry mQ cria mot cong ty con nhu duoc
giila nicn
qua tdnh hoan thdnh c6c b6o c6o tai chinh hgp nhAt
chinh ricng giiia nien dO vi C6ng ty dang hong

kj' k6 to6n mudi hai th6ng k6t thirc ngey

cta C6ng ty ve c6ng ty con ('Nh6m Cdng ty") vdo ngdy vd cho
bii th6ng tin hiet nlln
31 th6ng 12 nem 201 3 d6 d6p fng c6c quy dinh vd c6ng
. .b6o c6o tid chinh hgp nhet
*r"Jt .i a*, .u" An" "a" uao tao tei "t''lntt ti6ng gita nicn dO niy cing v6i cec
toen mudi hai th6ng k6t thirc ngdv 31 th6ng 12 nam
gina nicn dO ciraNh6m Cdng ry vdo ngiy vd cho kj'kA
dO

2013 d6 c6 duqc th6ng tin

diy di

giiia nicn dO' k6t que ho4t dong
vd t6ng qu6t vA tinh hinh tdi chinh hQp nhiit

kinh doanh hqp nhit gita ni6n d0 vd tinh hinh hru chuy6n
2.

cO sd TRiNH BAY (li6P

2,2 Hinh thrlc

si

hd

toin

dP

dO cira

ti

Bhisd

b(in

k6t thtc ngdy

3

ni€n dO duqc lap bang don vi tiAn tp

dung trong k6 toan cia C6ng tv lir

cdng ty vi c6c
12 nIm

dO cira
nhit gita nicn dO bao gdm c6c b6o cio tdi chinh giiia nicn
"i"
k' k6 toin mudi hai thing k6t thtc ngiy 3l th6ng
c6o tdi chinh giila nicn dO cta c6ngq con cho

au."u"

2013.
l"ang ry

iao

si

"ftah

2.5
.- CdsA hq\ nh6t
b6o

diu tlr ngey 1 th6ng l

I th6ng 1 2.

tiin 4 kd todn
hqp nhrt gita
ai" oi" li"it

\/l\ID.

Nh6m C6ng ty'

d4ng

2.1 Ddn vi

C(1c

nhit gita ni6n

Nian do kd
'tb;t
l+p b6o c6o tai chinh h9? nhe
Nien d6 k6 to6n cria Nh6m Cdng ty 6p dlrng cho vigc

vi

-'

te hqp

rheo)

Hinh ihtrc sd kd toen du.c dp dqng cua Cong t1 la chtrng

23

ti'n

ii

rii*th

hqp

ngdy c6ng ty nim quydn ki6m so6t c6ng tv con'
diii v6i c6ng ry con'
d6n ngdv C6ng tv chAm d['t qr.rvdn ki6m sodt

aoq" ttoa nh6t todn bE k6

"on
*o
u"nJ*.na.

ti

ngdy mua'

thurdt minh bdo ctio tai chlnh la phin khang thA tuich

li

r'il ciia bdo do nar

vi

Trung 9


nh6t dugc lap cho cirng mot k'
c6c b6o c6o tii chinh gita ni6n do cr:ia c6ng ty vA c6ng ty son su dung d6 hqp
qudn'
k6 to6n, vd dugc 6p dung c6c chinl sAch kii to6n mot cach nh6t
cing Nh6m C6ng ty' c6c giao dich noi bQ,
Sii du ;5c tdi khoan tren bang cen d6i k6 to6n gita c6c al('n vi trong
giao dich ndy dliqc loai tnr hodn todn
cac khoen lai hoic 16 nOi bO chua thuc hign phit sinh tir c6c
cta c6ng ty con

aong tfri6u si5 u phAn tgi ictr trong lai, ho+c 15, vd trong tei sen thuAn
f-qi i"h
",!u "a" "6
crio k6t qud host dQng kinh doani hap
kh6ng duo. c nim git bJi cong ty ve duqc trinlr bdy ricng biqt trcn b6o
c6 d6ng cia c6ng fy m9 trong
nhlit giiia ni€n dQ vd dugc trinh bdy ri6ng biCt v6i phdn vi5n chri sd hitr'r cta cac
phin v6n chri sd hiiu tr6n bang can d6i k6 to6n ho. p nhAt gita niCn d0'

3 ToM

ri.T c^c cFiNH sicH Kf To,{N cl{o Yfu

3.1 Th.r! dii tong cdc chinh stich ki todn fi th yit minh
chinh ri6ng gi*a niCn d0 drqc 6p d\ng
Cdc chlnh saci k6 toin cia C6ng ry su dung di: lAp cAc b6o c6o tai
ricng cho nam tdi chinl kiit thic
qu6n v6i clic chinh sach da duqc srr dllng dA qp cic b6o c6o tii chinh
h6t

ngdy 31 th6ng 12 nem 2012 va cac bao cAo tdi chinh ri6ng
ngay 30

riirap
viQc

gita niCn

dO cho

kj' k6 to6n s6u thSng k6t thic

thay d6i rj' gi6 hi5i doei'
thing 6 nlm 2012, ngo4i tnr thay d6i vd chinh s6ch k6 toan 1i6n quan diin
2012' ben canh
a6i kii ti6n vdo ngdv 31 th6ng 12 nnm 2013 vd ngiv 31 th6ng 12 ndm
U:ang
"a"
"an
cria viec thav d6i tt gi6 h6i do6i ("CMKT\4{ 10") nhu

tilp

cMKTnl

tuc 6p dllng

s6 10 - Anh huong

do B0 Tdi chinh ban hdnh ngdv 24
trong c6c nem hudc, C6ng ty da 6p dlmg Th6ng t$ s6 l7g2Ol2TT-BTC
lQch ti gi6 h6i do6i trong doanh
io na. zotZ quy dinh vA ghi nhin, dinh gi4 xi li c6c lftoan ch€nh
tna,rig

tu

nghiCp ("Th6ng

179')

.

nq tiCn rC c6 g6c ngoai tC dusc
?9, vdo ngdy cria bang can diii k6 to6n, c6c tAi seD vd c6ng
gii mua vdo cta ngan hang thuong mai noi C6ng ty md tdi Lnoan Cho k' kii to6n s6u
quy d6i ra VND theo
gi6 binh quan lien ngan hdng vdo ngey beo
th6ng k5t thnc ngdy 30 th6ng 06 ndm 2012' C6ng ty srf dgng
2012 ve duqc 6p
quy
do Th6ng tu 179 dugc ban hdnh sau ngiy 30 thang 6 nam

T-heo Thdng

tr

I

ti

"ao

i6 rtro" t'tiO,*ie"

tj

d6i ney

dgng tr6n co so phi hdi tt5

Anf,ho*g

uie"

*uv

d6i tir su dung

ti

gie

",iu
thuong m?i trong viec denh gi6 tai s6 du ngo?i
ki: to6n mlroi hai th6ng k6r

thlc

3l thing

ngdy

3.2 TiAn rd cdc khodn trong ituong dln
--

iti.

tu

"ii

nt"a" *onid,rong"tidn

buo

96-

bi

quen li6n ngen hang sang

tC cu6i

ti

gi6 mua vao cia ngan hdng

kj' d6n cic beo c6o tii chinh eng giiia ni6n d0 cho ky

12 ndm 2013 le kh6ng trang yi:u

xit

tren phuong

diin tdng thi'

grii ngin
tiAn rn4t ta; quy' tidn gui ngan hang va c6c khoen tidn

cao' c6 khe nnng chuy6n d6i d6 ddng thdnh cAc
han c6 thoi h4n g6c lih6ng qu6 ba thang, c6 tinh thaDh khoan

tidn'
luqng tian xic dinh vd kh6ng c6 nhiau ruiro hong chuy6n d6i tlanh
3.3 Hdtrg

tin l&o

gie thdnh dA dua m5i san pham d6n vi tri vd didu kign
Hdng t6n kho dugc ghi nhan theo gia thAp hon gina

hien tai vd gie tri thuin c6 th€ thuc hiqn duoc
hang t6n kho hong didu ki€n
Gi6 tri thudn c6 th6 thlrc hiQn duqc li gi6 bnn u6c tinh cta
phi b6n hang udc tinh'
thudng trit chi phi u6c tinh d6 hoan thinh vd chi

cat thurdt minh

bdo c(jo tai chinh lA phdn kh6n{ thd tdch

ri|i ciia k1o cdo ndJ

kinl

doanh bin}l

Trang

l0


Nh6n C6ng ry ap dung phuong ph,p

kC khai

gi6 tri duqc x6c
thudng xuyen d6 h?ch to6n hdng t'jn kho voi

dlnh nhu sau:

Congcu.dqngcu
3

-

chiphimualheophuongphdpbmhqudngiaqulen

T6M T,i.T cAc cHiNH sAcH Ki' ToAN cntl

3.3 Hing

vtu

1ti6p trreo;

kho (ti6\ theo)

tin

D{ phdng cho hAng tin L*o
gi6 tri dg kiitn bi t6n th6t do c6c khoan suv giam tro$g
Du phdng cho hang tAn kho duqc trich lap cho phan
ra d6i v6i c6ne cu' dung cu thuoc
giat i (ai giam eia, ho lt6ng, k6m phArn ch6t, l5i thdi v v ) c6 thA xay
56
au* ry drra tren uinc ch'jmg hqp l:i vd sq suy giim gie tr! vdo ngev k6t thic ki ki5 to6n
,u not

o*!.
tnng

"0"
to6n vdo gi6v6n hdng ben trorg kj'
hoic g;am Ltoan dg phdng giem gi6 hdng tdn kho duoc h4ch

3,4 Cdc Ahoa Phdi th
tii chinh dcng giiianiCn theo gia trl ghr so cac Knoan
Cac khoan;hei thu duqc trinh bdy trcn ces b6o c6o
'10
c6c kho6n d1r phdng duoc l{p cho c6c khoin phdi thu
phei thu tn'kh6ch hang vi phai thu ldrac sau khi cin trr)
kh6 ddi.
kiiSn kl6ng c6 kha
iJJit.g.q phai th, kh6 ddi th6 hiCn phAn gi6 tri cta c6c khoan phei thu md Cone tv ds
giam s6 du tdi khoin dg phdng dugc h?ch toin vio chi
nane titu-hdi ueo ngay ti5t thf,c t3' ktl to6'1 tang hoic
kinh doanh riCng gila niCn d0'

phi quan li doanh nghiCp trong kj'tr6n b6o c6o k6t quar hoat dong

3.5 Tdi tan ci

di hhrtuhinh

gi6 tnr di gi6 tri khAu hao
TAi san cii dinh hnu hinh dugc th6 hien theo nguyen

hy k6'

nhirng chi phi c6 li6n quan trsc ti6p d6n viec dua tdi
Nguyen gi6 tii san c6 dinh hiru hinh bao gdm gi6 mua vd
rdo sin sirng ho4t dqng nhudu kiin'
vi
'in
c6 dinh hitu hinh duqc shi tdns nsuven gi6 cia tdi san
ue a6i .ai tai
'an
"Ap
phet sinh'
qua hoat dong kinh doanh ri6ng gita ni6n d0 khi
chi phi beo td, sua chta dugc hach toen vdo k6t
gia
khdu hao liiv k6 duqc x6a s'5 vi c6c
KIiti,i san c6 dinh hihr frtrr'r aoq" ua" ;;ih;"h iy, nguyen gia ua tri
to6n vdo k6t qua hoat d6ng kinh doanh ricng gifra
ktoan lai 16 phit sinh do thanl li tei san ;Au dto"c h4ch

;;;

;;;Joi;;;;ani

ni€n d0.

3.6 ThuA

fii

sdrl

tl:u thuil.
thuC tdi sen hay Hr6ng dua trCn ban-chtt ctu
ViCc x6c dinh mot th6a thuan c6 phei b thda thuan
san nhet
tdi
viOc si dung mot
aiiut ir,oiiia- trlolanr: liguviic thlrc hiQn th6a.thuan ndy c6 phu thuot-vdo
quyAn st dung tdi sen hay kh6ng
dinh vd th6a thuan- c6 bao gdm diAu khoan vd
chuv6n
ctrlnh n6r-ltfreo trqp ddne thuc tdi sen bcn cho thuc
Th6a thuan thu€ tiri san A"q" pmn l"ei fa'it'"Jta;
q'vdn so hiru tdi san cho bcn di thu6 r6t ca cac th6a thuan thuc tdi
rie"

;;;#;;i;;;r-rqill'

e;'

'oi

san khAc dugc phan loai ld thue ho4t dong

cdc thNdt minh bdo

ctlo tni chinh td Phdn kh6ng tha

fich tdi cia bdo aio nal

Trung I

l


tdi shinh duqc viin h6a tren beng cen dili k6 toen ri6ng giia nidn da tai thdi diim
khoi dAu thLr6 tai san theo gi6 tri thlip hon gita gi6 tri hqp li cta tdi sin thuC vd gi6 tii hiln tai cia khoan
thanh toen tidn thuC t6i thi6u. Khodn tidn giSc trong cec khoAn thanh to6n ti6n thuo tong tuong lai theo hgp
ddng thu6 tii chinh dugc hach to6n nhu kioen nq phai tla Kloan tiAn lai trong cdc khodtr thanh toan tidn

Tii

sAn theo ho. p ddng thuc

thue dugc hech to6n vdo kiit qui hoqt dQng kinh doanh ridng giria nien dO trong su6t thdi gian thuc tei sen
theo tai suat c5 dinh tr€n s6 dLt cdn l?i cia khoin ng thue tdi chinh phei tla.
Tii sen thuc tdi chlnh dd dugc v6n h6a duo. c trich khiu hao theo phuong ph6p khliu hao duong thing theo

rhdi gian ngin hdn gila thdi gian htu dUng uoc tinh va rhoi hgn thud tai sdn. n6u kh6ng chic chin ld bCn thuC
s€ dugc chuy6n giao quyAn so hitu tdi san khi h6t han cria hqp ddng thu6.

C6c khoen dan thue theo hgp ddng thu6 hoet dong dugo hach to6n vdo k6t que hoat dongkinh doanh ri6ng
gita niCn dO theo phuong phip dudng thing trong thdi hsn cria hgp ddng thue.
3

ToM

T,4.T

cAc cHiNH sAcH Kf ToAN clril Ytu

(ti6p theo)

3.7 Tdi sdn v6 hinh
Tdi sdn v6 hinh duqc ghi nhAn theo nguyen gi6

tri

di gi6 tt! khiu tm

liv kii.

Nguyen gi6 tai san v6 hinh bao gitm giri mua va nhirng chi phi c6 Iian quan kgc ti6p d6n vigc dua tai sen vdo
su dgng nhu dg kii5n.

Cic chi phi n6ng clip vd d6i mdi tdi sAn v6 hinh dugc ghi tang nguyen gie cira tdi san vd cec chi phi kllAc dto. c
h4ch todn vdo k6t qui hoet dOng kinl doanh ri6ng 8ifiani6n dO khi ph6t sinh.
Kii tiri sen vO hinl dtqc b6n hay thanh li, nguyen gi6 vd gi6 tri khiu tnr liy kti duo. c x6a s6 vd cec khoan lai
16

J,8

ph6t sinh do thanh llf tdi sen ddu duq c hach to6n

bhiu

khiu

hao vd

que hoat dong kinh doanh rieng giiia ni€n d0

rri

hiiu hinh, tdi san c6 dinh thue tdi chinh vi ktiu tnt tii san vO hinh duqc trich theo
phuong ph6p khdu hao dudng thing trong su6t thoi gian hiu dqng u6c tinh cria cec fii san nhu sau:

Khiu hao tii
May m6c

san c6 dlnh

vi thiiit bi

3-7

nim

l0 nam

Phuong tiCn van tei

6-

Thii:t bi van phdns

3-7nIm

Phan mdm mAy

3,9

vio kiit

Bit

dQng sin

tinh

3 nam

dia tu

BAt dong san ddu tu duqc the hiCn theo nguyen gi6 bao gdm cA c6c chi phi giao dlch licn quan

iru digi6tri

khliu tnr Iny k6.
C6c

khoan;hi phi li6n quan d6n b6t d6ng

san dAu tu ph6t sinh sau ghi nh_6n ban

tri cdn lei cta bit dong sdn diu tu l1]i Nh6m COng ty c6 khe nlng thu
nhidu hon mtc ho4t dQng duqc dinh gi6 ban dAu cria

Cdc thuyei ninh bda c1lo tai chinh la phdn kh6ng thd tdch tdi

bit

da

duo.

c c6c

diu

duo.

c hach to6n vdo gi6

lgi ich kinh tii trong tlrong lai

dQng san dAu tu d6'

bdo cdo

nal

TrunE 12


Brit dong sAn diD tu kh6ng cdn dugc
ho4c sau L-hi b6t dong sin

diu tu

trinl

biry trong bang can d5i k6 to6n riCng gi&a ni6n dO sau khi da b6n

dd kh6ag cdn duqc

si

dung

vi

x6t thry kh6ng thu dugc lgi ich kinh t6 trong

tuong lai tir vigc thanh ly btt dong san dAu tu d6. Ch€nh tQch gita tiSn thu thudn
cdn lai cia b^t dong san diu tu
than]t

duo.

bit dang

san

chi sd htu st dpng hoic

thay d6i vd muc dich su dlng nhu
lihac thuc hoet dong hoic

sd

c ghi nh{n veo kat qud hoat dong kinh doanh ri6ng

gita niCn

san
dO

v6i gi6 tri
trong

k}

li.

ViCc chu)an hr

san

tii viec bin tei

cht

so

tudng

kii kiit thric

hQp

chi

s
hang tdn kho

thinh bit

hiiu ch6m dut sir dtrng

giai doan x6y dprg.

Viic chulin

ru

dQng

tii

sin ddu tu chi khi c6 su

sin d6 vd bit dAu cho ben

bit dqng

sAn ddu

tu sang b6t dQng

hilu st dung hay hing tajn Hro chi lihi c6 sq thay d6i vA mfc dich su dung nhu cec truong h9? chn

htu bit diu

su dung tei san

ddu tu sang bAt dong san

chi

niy ho{c bit diu

sd

t

6n khai cho muc dich b6n. ViQc chulen tir bdt dQng san

hiiu si dung hoac hang tdn ldlo lih6ng lim thay d6i nguyen gi6 hay 8i6 tri

cdn l?i cta bft dQng san vAo ngiy chuy,3n d6i.

3.10 Chi phi di vay
Chi phi divay bao gdm lai tidn vayvd c6c chi phi khac ph6t sinh li€n quan t4rc tiiip d6n c6c khodn vay cria
Nh6n C6ng ty vd dugc h?ch to6n nhu chi phi ph6t sinh trong k'.

3.11 Chi phi ttd ttutc
Chi philra trudc bao gdm cec chi phi tla hros ngin han holc chi phi tra trlr6c ddi h?n trCn bang can d6i k6
to6n rieng gita ni6n dO vd dugc ph6n b6 trong khoang thdi gian
ich

3

kinl

re truoc

cria chi phi tuong

ftrg v6i c6c lqi

t6 duqc tao ra tu c6c chi phi ndy.

T6M T,LT cric cHimr sncn

rt

ro,ix cHiI Yfu

Ci6p theo)

3.12 Diu ttr tldi hgn khdc
Elu u dii h4n kh6c duo. c ghi nhAn theo gi6 mua thuc tit. Dv phdng dugc l{p cho viQc giim gi6 tri cira c6c
khoin diu tu c6 th6 chuyan nhlrgng dugc trcn thi trudng vdo ngdy kat thic ki k6 todn tuong rlng vsi ch6nh
lQch gita gi6 gi5c cria chlrng kto6n v6i gi6 tri thi trudng vdo ngdy d6 theo hu6ng dan cia Th6ng tu s5
228/2009/TT-BTC do BO TAi chinh ban hdnh ngdy 7 thAne 12 nem 2009. Tnng ho4c gidm s5 du tdi kioan dB
phdng dnqc hach toAn veo chi phi tdi chinh trong kj'trCn b6o ceo k6t qua ho?t dong kinh doanh riCng giiia
ni6n d0.

t

3.13 Cic

khodn phdi trdta chi phi bich tdc
CAc khoan phai ta va chi phi hich trudc dugc ghi nhin cho st5 tidn phii tre trong tuong lai li6n quan drin
hang h6a vd dich vrr da nhan dugc kt6ng phu thuoc vdo viec Nh6m C6ng ry da nIAn duqc h6a alon ciia nhd
cung cdp hay chua.

3.11

Ctic nghiQp

ly bing

Ccic thurdt minh bdo

dia

ngogi tC

tdi chinh

h ph.in khAng th! lch tdi cia

bdo cdo naJ

Trung 13


Nh6m C6ng ty 6p dsng hu6ng dAn theo CMKTVN 10 li€n quan d6n cric nghiCp vu bing ngoei

tC

vd da 6p

nhit qu6n trong c6c kj, trudc. B€n canl CMKTVN 10, bit dAu tu ngdy 31 th6ng 12 nam 2012, C6ng ty
,p dung Th6ng tu 179 di5 d6nh gi6 l?i cac khoen muc tidn tQ c6 giic ngoai t€ vdo ngdy cria bing c6n d6i k6
to6n. Cho Ic' kit to6n chin thang kiit thic ngay 30 th6ng 9 ndm 2012, Nh6m C6ng ty ti6p tuc sri dung li gi6
biih quan liCn ngan hing vdo ngiy b6o c6o d6 thuc hien viCc quy d6i ndy do Th6ng tu I 79 duqc ban henh sau
dqng

ngdy 30 thang 6 ndm 2012 vd dugc 6p dung trCn co sd phi hdi t.i.
CAc nghiqp vu ph6t

sinl bang c6c ddn vi tidr

duqc hach toen theo

ti

tC

khric v6i don vi tidn

tii

kii to6n cna Nh6m C6ng ry 04\lD)

gia giao dich vao ngdy phat sinh nghiop vu. Vao ngdy

muc tian tC c6 g5c ngoai tC duqc danh gi6lai theo
ry md

tQ

khoen tai thdi di6m ndy.

Tit

tj

gi6 mua

vio

kiSt

thtc ki ki toen. c6c khoan

cria ngan hdng thuong mai noi Nh6m C6ng

cd cdc khoen chdnh lEch qi gid th!-rc t6 phat sinh trong

do d6nh gi6 lsi s6 du tiAn tg c6 g5c ngoai tQ cuiii

k'

k'

va,

chCnh lCch

dugc hach to6n vao kiit quri ho4t dQng kinh doanh ri€ng

gita nien d0.
3

roM TAT cAc ctti^'H sAcB

KE

To,i\ cHu Wu

3.15 PhAn chia lqi nhuan
Lgi nhufln thuin sau thuii thu niAp doanh nghiCp

1ti6p rneor

c6 th6 duo. c chia cho c6c c6 d6ng sau khi duoc d4i hqi dong

c6 d6ng phe duyCt ve sau khi da trich lAp cec quy dlr phdng theo DiAu lq cria C6ng

g

vd cdc quy dinh

cia

ph6p luat ViCt Nam.

Nh6m C6ng ty trich lap cAc qui du phdng sau tu lgi nhu4n thuAn sau thu6 thu nh{p doanh nghiQp ctaNh6m
C6ng ty theo dA ngh! cria HQi ddng Quin tri vd dugc c6c c6 d6ng ph€ duyQt tei dai hqi dong c6 dong thuong

)QuY

drr phdng tdi chinh

Quy ndy duqc trich lAp dA bao vC ho?t dgng kinh doanh thdnd thuong cia Nh6m C6ngty tru6c c6c rui ro
hoac lhier hei kinll doanh. hoac de du phdng cho cac [hoAn 16 hay $ier hai ngoai du kien do cic rdc n]an
kh6ch quan ho{c do c{c huong hq? blit khe kheng nhu h6a hoan, brit 6n trong tinh

hinl kinl

t6 vd tdi chinh

trong nu6c hay nu6c ngodi.
QuY ddu tu vd ph6t

Quy ndy

I

duo.

ri6n

c trich

hp ntrim phuc vu vi€c mri rong hogt

Quy khen thudn& phfc
Quy

niy duqc trich np

dQng

hoic diu hr chiau

sau

cia Nh6m C6ng ty

lqi
d6 khen thu6ng, khuy6n khich

vit

ch6t, dem lai lgi ich chung vd nang cao phic

lgi

cho c6ng nh6n vi€n.

3.16 Lni tr€n

c6 phi6u

Ldi co bdn tr€n c6 phi6u dugc tinh bing c6ch chia lqi nluan sau thu6 (tru6c khi trich qp qui khen thudng,
phirc lgi) phAn b6 cho c6 d6ng so hfru c6 phi6u ph6 th6ng cria Cilng ty cho sii luqng

binl

qudn gia

quyil cia

hinh trong kj'.
Lai suy giam tren c6 phi6u duqc tinh bing c6ch chia lgi nhu4n sau thuij phen b6 cho c6 d6ng sd hnu c6 phi6u
ph6 th6ng cta C6ng ty cho s6l(qng binh quen gia qLrydn cria sii c6 phi6u ph6 th6ng dang luu hdnh trong ki
vd sii luqng binh quan gia quyi:n cria c6 phiiiu ph6 th6ng sc duo. c phat hinh trong trudrg hap t^t ca c6c c6
phi6u ph6 th6ng tidm nang c6 tAc dQng suy giam ddu du.c chuyAn thdnh c,5 phiiiu ph6 thong
s6 c6 phitiu phii th6ng dang luu

C.ic thutdr ninh bdo cdo tAi chtnh ld phAn khbng thd tdch nJi cia bda cdo ndJ

Ttung 14

3.17 Gli nh1n doanh lhu
Doanh thu dugc ghi nhAn khi Nh6m C6ng ty c6 khd nlng nhin duo. c cec lgi ich kinh t6 c6 thii xic dinh duo. c
mot c6ch chic chiin. Doanh thu dugc x6c dinh theo gi6 tri hgp lli cria c6c khoen da thu ho+c sc thu dugc sau
khi tri di cdc l&oan chi6t kh6u thuong mei, giam gili hdng b6n vd hang bdn bi trd lai. Cric diiu kign ghi nhaL,'r
cg th6 sau ddy ctng phdi duqc dap

ing khi ghi nhan doanh thul

Doanh thu cung ctp dich vu
Doanh lhu dLrqc ghi nhAn

kii hoin lharni

\ iec cung cdp dich \ u.

Tidn lai
Doanh thu

duo.

c ghi nhAn khi tidn lai ph6t sinh tl€n co sd dAn tich (c6 tinh d6n lgi tuc

mi tdi

san dem l?i)

trlr

khi khe neng thu hdi tiAn ldi kh6ng chic chin.

3.ts Thui
I

huc thu nhan

h|!

hanh

Tdi snn thu6 ihu nh{p

vi thuii thu nl{p

phdi nQp cho

k}

hiCn hdnl vd cdc

ki tru6c dugc x6c dinh bing sii tiAn

hoic duqc thu hdi tir cd quan thuii, dua tron cac mtc thu6 su6t vd cac luat thuij c6 hieu
luc d6n ngay k6t thtc kj'k6 toan.
Thu6 thu nh{p hiQn hanh duqc ghi nian vio kiit que hoat d$ng kinh doanl ri€ng giila niCn d0 Dgoai trir truoig
hgp thu6 thu nhdp ph6t sinh li6n quan di:n mot khoar muc duqc ghi thing vdo viin cht sd htru, trong truong
ha? niy, thu6 thu nh4p hi€n hdnh ctng duo. c ghi fian truc tiiip vdo viln chi sd hiiu.
Nh6m C6ng ty chi duo. c bir tnt c6c tdi san thuai thu nhap hien hanh vd thuit thu nh{p hiQn hdnh phdi tri khi
C6ng ty c6 quyan hap phep dLlqc btr tru gita tdi sen fiud thu nIAp hiCn hinh v6i thu6 thu nhap hien hinh phai
nop vd Ciing ty du dinh thani toAn thu6 thu nhAp hiCn hinh phai tra vd tdi sin thui! thu nh{p hipa hdnh trCn co
sd thuin.

dg kiiin phdi nQp cho

3 T6M Ti.T

3.Ig Thui

cAc cEiNH sicH Kf TOAN cH0 Yfu (ti6p theo)

(tl6pIheo)

Thu6 thu nhlp honn l4i
Thu6 thu nhap hoan l?i dugc x6c dinh cho c6c khoan charh lech tem thoi vdo ngiry kit thuc h.! k€ to6n gina
co sd tinh thu6 thu nhip crla cec tdi sen vd ng phei te vA gi, tri ghi s6 cria chring cho mgc dich lap c6c b6o
c5o tai chinh ri6ng.

gli

tit

khoin chdnh lCch tam thoi chiu thu6. Tai sdtr
thDii thu nhap hoan lei cdn dugc ghi nhQn cho tAt cA cec cheni lCch tam thdi dud. c lih6u tnl, gie tri duqc lihliu
tnr chuyi3n sang cdc k9 sau cia cac khoan 16 tinh thuii vi c6c khoin uu d6i thu6 chLra srt dgng, khi ch5c chin
troirg tuong lai sC c6 lgi nhuAn chiu thu6 dA sn dung nhtng chenh lech tam thdi duqc ktru tru, c6c khoin l5
Thu6 thu nhAp hoan lai phai tiA duqc

nhAn cho

cd c6c

tinh thu6 ve c6c uu dai thuii chua su dung niy.

Ctic thuJdt minh bdo c,io

di

chinh

h

phdn khAng tht tulch tdi cita bdo cdo

nal

Truns

l5


hi ghi s6 cia tdi san thu6 thu nhQp doanh nghiCp hoan lai phei dlrgc xem xdt lqi vrio ngriy k6tthuc ki ke
phi; giem g 6 Iri ghi 5rr cua lai 5dn lhue thu nhip hoen lqi den muc bao ddm chic chin co du lgi nhuan
chju thu6 cho ph6p lgi ich cta mot phdn hodc toan b9 tei san thu6 thu nhip hoan lAi du.c su dtlng. C6c tdi sen
thui5 thu nh{p doanh nghiCp hoan bi chua duo. c ghi nhan tludc dey duo. c xem x6t tai vio ngay kdt thic ki ke
toin vd dugc ghi nhen khi ch6c chin c6 dri lqi nhuAn chiu thu6 trong tuong lai d6 c6 the sir dung c6c tdi sen
Gi6

Lodn \ d

lhue lhu nhdp hoan laichua ghi nhan nay.

Tdi s6n thu6 thu nhip hoan

kj'k6 to6n kli tii

dung cho

bi vethuiithu

nh4p hoan

bi

phei

tri

dugc xic dinh theo thu6 suit ds tinh

'E

rip

san dlrqc thu h6i hay ng phei tre dlrgc thanh to6n, dlra tr6n c6c mtrc thu6 suAt vd

luer rhuE co hiqu IUc \ao nga) kdl rhtc ld ke rodn.
Thuii thu nhap hodn lai dugc ghi nh6n vio b6o c6o kdt qui hoat dang kinh doanh riCng g;na niCn dO, ngoai trir
trudng hap thuii thu nh{p ph6t sirh li6n quan d6n mQt khoan mUc duqc ghi thing vdo v6n chri so hiru, trong
truong hgp ndy, thu6 thu nhap hoan l?i cing dlrqc ghi nhin klrc tiip vro vNh6m C6ng ty chi duqo bii tnr cAc tdisan thu6 thu nhAp hoan laivethu6 thu nhAp hoan lai phai tre klli Nh6n

bi tri gi&a tai sdn thui rhu nhip hien hanh v{ti thu6 thu nhap hiCn hdnh phei

leisen thua lhu nhap hoan lai\e lhu6 thu nhip hodn lai pheilre na) lien quan toi thue thu nhip

C6ng ty c6 quyAn hqp ph6p duqc
nap \a cac

doanh nghiQp dugc quan

li

bdi cung mot co quan thu6 d6i v6i cirng m6t don v! chiu thui!; hoic Nh6m C6ng

ty du dinh thanh toen thuii thu nhap hiCn hdni phdi trd
hoac thu hiii tAi sar)

vi tdi

sdn thu6 thu nhap hiCn hdnh trcn co sd thuan

d;ng thoi voi vi+c thanh to{n ng phaitre trong tirng kj'tuong lai ldri c6c khoan trgng y6u

cia thu6 thu nhap hoen lai phAi tue hoic tdi sen thu6 thD nhap hoan hi dugc thanh toan hoic thu haji.

3.19 Ang cIt tdi chlnh
Cong cu tei

Tdi san

ti;

chini - ghi

ni+rn ban deu rd trinh bd)

chinh

Theo Th6ng tu

si5

210/2009/TT-BTC do BO Tei Chlnh ban hinh vAo ngey 6 thing i

L

nam 2009, huong

din

Chuin mgc 86o c6o Tdi chinh Qu5c tti va trinl bdy b6o c6o tdi chinh ve thuy6t minh th6ng tin d6i
vdi c6ng cu tdi chinh ("Th6ng tu 210"), tdi sen tdi chinh dlrqc phen loai mot crch phi hqp, cho muc dich
6p dpng

thuydt minh trong cAc b6o c6o
hgp

li

tii

chinh ri€ng giia nien

th6ng qua b6o ciio k6t qui hoat dong

diu nr gin din ngir5 deo han. Nhom Cong q

kinl

dO, thdnh

doanh dCng

qu5 6r

tei san tdi chinh dugc ghi nhAn theo gi6

gita niCn

tri

dO, cec khoen phai thu hay cric khodLn

dinh vifc phSn loai cac

tii

"en

rai chinh nAy

tli

rhdi diim

gDr nn?n lan dau.

Tai thdi di6m ghi nhan lAn dlu,

tii

sAn

tii

chinh dugc x4c dinh theo nguy€n gi6 cQng voi chi phi giao dich

tryc ti6p c6 li6n quan.
Cec tdi san tdi chinh cia Nh6m C6ng ty bao gdm tidn, c6c khoan phdi thu khach hing, phei thu
cong cU (ai chinh Lhdng dugc niem yet.

3

ToM

T-A.T

cAc cHimr sAcn

3.19

COng

cg

chitt

Cong cu

tati

tii

chinh

-

r<6

roAx cHiI Ytu

(ti5p theo)

(ti6p theo)

ghi nidn ban deu \a trinh br) (Iiep lheo)

No phaita tai chinh

Cdc rh

r/t ninh

bda cao

hi

chfnh

h

phdn khang thii tdch rdi ctu bdo cdo nar

kftc vi cic


Nq phai ha tdi chinh theo ph?m vi cta Thdng tu 210, cho muc dich tbuyCt minh trong c6c b6o c6o tdi chinl
ri6ng gita niCn d0, duqc phan lo?i mot c6ch

phi hgp thenh

bio c6o k6t qui hogt ilQng kinh doanh rieng giiia ni6n

c6c nq phai tra tei chinh duqc ghi nhan th6ng qua

dO, c6c

kloan ng phei tla tdi chinh duqs x6c dinh theo

gi6 tri phen b6. Nh6m C6ng ty x6c dinh viec phan lo?i c6c ng phai tue tai chinh thdi diAm ghi nhrin lin diu.
Tft ce nq phdi hA tdi chinh dugc ghi nhin ban dAu theo nguyen gi6 c6ng v6i c6c chi phi giao dich t4rc titip c6
li€n quan.

Nq phai tre tdi chinl cta Nh6m C6ng ty bao g6m c6c khoan phei
Gi6 tr! sau ghi nhin

lin

tri nguoi b6n, phei tre

kh6c, ng vd vay.

dAu

HiCn t?i Th6ng tu 210 kh6ng c6 hu6ng

din vd viCc x6c dinh lai

gii tri sau ghi nh{n ban diu
Bi trit c6c c6ng cu Ai chinh

ban dAu. Do d6

Crc tdi san tdi chinh vd nq phai toa tdi chini

giA

tri cta c6c c6ng cu tdi chinh

sau ghi nhQn

cria c6c c6ng cu tai chinh dang duqc phan 6nh theo nguy6n gi6.

duo.

c bn

tri

vd gietrithuan

sC

duqc trinh bey kdn btug cen d6i

toin riCng gita ni6n d0 n6u, vA chi n6u, Nh6m C6ng ty c6 quyAn hgp ph6p thlrc hien vjec bi trir cAc gi6 tri
dn duqc ghinh{n ndy vd c6 i dinh bi tru trdn co so tbudn, hoac thu duo. c cec Lii stur vA thanh toen ng phei tre

k6

0ong thoL.

4. TIEN
31/12t2013
10,783,323,607

lren gur ngan nang
Tidn

gti

19',7

,7',70,848,859

c6 kj,han < 3 theng

T6NG CONG

1212012

3,488,105,130
23 ,609,47

5

,245

1,200,000,000

208,554,112,466

5. PH;.I THU I
3

31/12t2013

2a,297,5a037 5

3U12/2012

Kl6ch heng ta.xi vang lai

t0,919,532,112

10,709,194,087

KhAch heng taxi card

4r,7 t9,67 6,317

43,588,251 ,929

Kl6ch heng khdc trong nuoc

T6NG CONG
Dq phdng ktoan phai thu khrich hang

GIA TPq TITUAN

Cdc thuJdt minh bdo c(jo

hi

chlnh ld phAn khbn| thd tuich nJi cia bda cdo nd:'

845,397,589

1.206,025.811

53,484,606,018

55,503,411,821

(875,887,031)
52.608,718,987

(6s2,628,443)
54,850,849,381

Trang 17


Chi ti6t tinh hinh ting giim drl phdng phii thu

ngir

h+n kh6 tldi

(lto Al Ke loan mtm
haiI'tng k&I c
ngd! 3Ul2/2013
DF phong cdc Lhoen phei thu khd ddi

Cong: Du phdng trich lAp trong

d;u ky

652,628,443

kj'

Tru: St dlng vd hodn nhap dF phdng trong lcj
ulr phong cac kJroan phar thu Kno dol cuor k)

TRrIdc cHo Ncrrol BiN

6. TRri

TIa tnr6c cho xay dlmg va thue tda nha van phdng
KhAc

T6NG CQNG
7.

Cho O *A bdft tfttrttt

hai thdns *A finc
ngdr 31/12/2012
1

,Oga,',726,255

248,179,557

360,582,4't 5

(24p20,969)

(796,680,287)

87s,887,031

652,628,4.t3

3ln2/2013
62,927 ,798,',7 l1

31/12/2012
62,690,09',7

,341

32,388,924,991

2,095,041,515

95,316,723,702

64,t85,138,856

cAc KHo,iN PHiI rrru KHAC

3t/12/2012

31/12t2013

Bdo hiim vdt chtit dAn stt

BIIYT, BIIXH cua tiri xi! vd nhdn

vi'n

wCN bii sung
PhAi thu vd nal bal
Thud

8.

1

,548,490,260

946,',726,762

t2,834 3a5 ,46',7

2,1t5,988,577

3

Cdc khoan ktuic

4,504,611,947

1,150,J43,804

T6NG CONG

15,037,655,0?0

18,563,508,974

3|12/2013

ITiNG TdN KEO
C6ng cll dung cu
CQng

9. CHr

5,t66,247,563

gii tr! thuin hlng t6n kho

PEi

TR.A.

TRrtdC NGAN H4N

Bdo hiim v1t chiit xe

5,166,241 ,563

31/12t2013
10,362,329,412

,63t,852,941

31/12/2012
4,291,056.9s3

4291,056,953

3|12/2012
9,876,785,01I

Pht bdo tri d@ng bA

455,935,552

Ci

143,959,516

566,859,495

319,080,496

3,919,223,552

g c1! - dvng cu dang ditng

Ding phuc nhdn viAn
Khdc

7,819,641,796

T6NG CONG
10.

868,564,286

19,130,949,802

TAI S-iN NGAN IIAN IAIAC
Tqm ng cho nhAn viCn
Kj qui, lcj cun. c ngdn hqn

T6NG CONG
Cdc thuJdt minh bdo cdo tdi chkh ld

3lJt2/2013

22,621,63s,863

31/12n012

9,A39,A95,960

9,06t,575,292

1,271,723,558

1,288,1A3,558

t0.310.819,518

phin khon| thd tdch Ji cild bda cdo naJ

8,228,767,845

10,349,678,850

Trang

l8


11. TAr SAN

C6 DA'H rrn'U Hil\.H

Khoan

mlc

l46y m6c thi6t bi lhi6t bivnn phdntPhudng tien van tai

T6ne c0ng

Nguyon giA

Vio ngiy

31

2012
Mua m6i

th{ng

12

1,660,811,466 1,097,364,964 2,3s3,243,056,192 2,356,00t,263,222
340,360,723,087 340'360,723,087

rdm

Phen loai sang chi phi

han
Thanh lj, nhuqng b6n

hA tru6c

dii

Vio ngiy 31 thdng
nim 2013
Trcng

711376,164

(83,300,4s1,073)

613,868,119 2,606,421,907,748

2,608,207,152,631

I

418,326,164 427,621,059 2,688,2t1,5t2

liil

3,s34,164,73s

k6

ngdy 31 th{ng 12

2012

KlSu.hao trong k!
PhAn

loi

hAn
Thanh lj, nhugng b6n
Vdo nBiy

1,363,018,507 7s2,s7s,143 815,317,192,041
\63,145,29a 126,383,305 306,865,835,446

877,486,786,294
301,155,364'049

sang chi phi

he tru6c ddi

trim

,073)

(83,300,45

12

h6t

Gi6 tr! hao mon

nim

(4,854,382,60s)

el6:

Da kh6u hao

Vio

(949,46s,302\ (423,496,24s) (3,481,421,058)

(864,390,060) (315,523,045) (3,480,254,391) (4,660,167,496)
(69,660,868,055) (69,660,868,05t

3l lh{og l2

2013

661,773,115 563,436,003 1,109,095,905'044

Gii t4 ci'n lei
vio ngiy 31 tbrng
nim 2012
Vio ngiy 31 thrng

1,110,321,114,792

12

297,a22,959 344,189,221

1,171,871,864,748 1,418,574,416,924

12

49,602,419

ntrm 2013

110,,132,716 1,497,126,002,101

r,497,886,037,839

Trong d6:

Tei sen sir dung d6 thii ch{I
(Thuyiit ninh sii 18 vd 24)

Cdc thuydt minh bdo cdo

hi

chlnh Ia phdn kh6n| thi! tlch rdi cia bdo cda ndr

915.656,t45,131

97s,6s6,14s,131

Ttune 19


12.

TAI SAN C6 DA'H TITUf TAI CEiNH
Khoin muc

Phuoag ti€n vAn

tai

TAng cong

Nguyan gi6
Vdo rgdy 31

thing

12

93,451,892,891
2t,837,272,719

nim2012
ThuC TC trong lcj,

Vio ngiy
tri

21,837,272,119

31 thdng 12

115,295,165,613

nim 2013
Gi6

93,4s7,892,894

hao mdn

lty

115,295,165,613

k6

Vdo ngiy 31 thing 12
ndm 2012
Khlu hao trong ki'

13,156,131327
11,960,414,450

13,156,131,327

25,111,145,777

25,117,t45,777

80,30r,161,s67

80,301,161,567

1r,960,414,4s0

vAo ngly 31 thrng 12

ndn 2013
Gii tri cdn Qi
VAo ngiy 31th{ng
n^m2012
VAo ngiy 31 thfng

13.

nin

2013

rir

sAN

12
12

-----2q!Zq9l2'Eq

-----{{Zqq2,!i!-

c6 Dn\.H vO HiNII

Khoin

m'tc

QuyAn

si dgng d6tQuyln ph:it hdnPhin

m6m

miy vi

tinl

T5ng c0ng

Nguy6n gid

Vio trgiy 31 th6ng
nim 2012
Mua hong kj'

12

1,t13,289,000

Phen loai sang chi phi

tra trudc dei han

vio ngiy

31

th{ng

r,r13,289,000

105,000.000

105,000,000

(5o,0oo,ooo)

(50,000,000)

12

1,168,289,000

nim 2013

1,168,289,000

Gi6 tr! hao mdr lny k6

ngiy 31 th{ry 12
a\m2012
Khau hao hong lc'

ViLo

421,429,893
356.342.864

421,429,893
356,342,864

Phan loai sang chi phi

tra tru6c

vio ngiy

dii

(8,750,000)

han

31 th6ng 12

769,022,157

ntrm 2013

Cdc thuJdr minh bdo cdo tdi chlnh ta phdn kh6n?

hit tdch tdi cia

bcio cdo

nd)

(8,7s0,000)
769,022,751

Truns 20


Gii td cdn lei
vio ngiy 31 thdng

ndm20t2
Vio ngiy 31 thing
nirn 2013

14. CHI PHi XAY

12
691,859,107

691,859,107

399,266,243

399,266,243

12

DWG CO BAN Dd DANG

3|12/2013

31/1212012

Drr 6n Cn Chi

521,538,000

Kh6c

101,231,300

282,492,629

T6NG CONG

101,2. ,300

804,030,629

15. 8,1.T DO. NG sAN DAU

Tt'

Bdt ilong san dAu tu bao gdm c6c quyin srl dung

dit cta

cdc 16 d6t tai Quan 1 ve QuAn 8, Thanh ph6 Hd

chi

Minh vdi nguyen gi6 tuong rmg le 3.078.934.250 VND vd 8.490.900.000 VND vdo ngdy 31 th6ng 12 ndm
2013 vd ilugc nim gin nhim mpc dich cho tang gid. C6c quydn sri d png d6t ndy khdng duo. c kiAu trir do c6
thoi gian
dung ro lhdi h?n.
'n
Gie tli hqp li cta blit dQng sdn dlu tu chua duo. c d6nh gi6 viL x6c dinh mot c6ch chinh thfc vdo ngdy 31 theng
12 ndm 2013. Tuy nhi€n, dua vio diiu kifn thitrudrg ve vitri cia nhtng 16 ddt ney, Ban Tiing Giem d5c fin
tudng ring gi6 tri hqp li cia bdt dQng san dAu tu lon hon gi6 tri s6 s6ch vdo ngdy kdt thuc ki k€ toen cu6i
niCn d0 l

16.

CAC KHOAX DAU T'U TAI CHiNH DAI EAN

Diu tu ddi

han kh6c

Du phdng giAn gi6 dAu tu tai chini ddi han

3tt2n06

3t/12t2012

1,500,000,000

2,400,000,000

0,500,000,000)

0.860.000,000)

GIA TRI TIIUAI\

540,000,000

Chi tii:t cdc khoen dAu tu ddi han khac nhu sau:

31/12/2012

31n2t2013

s6 lLrqng c6

phi6u

Cid tri diu

ru

s6 lvong co phieu

ciatri

dAu

tu

C6ng ty c,5 phAn chirng

200,000

khorn Chg L6n
Dlr phdng giem gi6 diu tu
tdi chinh ddi han (Thuy6t
rninh s5 28)

1,500,000,000

0.500.000.000)

GI,i TRI TITUAN
Cdc

thqdt minh bdo

cd.o titi chinh

200,000

2,400,000,000

(1,860,000,000)
540,000,000

h

phdn khbn| thii tdch

liti c

a brio cdo ndy

T

ng

2l

1?.

cHI PHi TR;. rRrtdc DAr HAN
Phi bao hi duong b0

3Ut2/2013

3u12t20t2

2,632,441,400

Chi phi nang c6p cei tao van phdng
Cdng cu - dtng cg dang dung

4,087,627,649

2,409,240,336

456,005,209

1,601,050,599

Khic

1,355,090,050

234,176,',7 53

TONG CONG

8,531,164,308

1,214,467,6aa

VAY NG,{.N HAN

31n2/2013

vay ngan Dan ru ngan nang
Vav vd n.' dni han d6n han tri
(Thuy.it

ninl

si5

31

24)

224,',730,302,s',7

TONG CONG

19.

3ln2/2013

C6ng ty C6 Phin ViCn Man tre tru6c

5,000,000,000

klec

4,366,28',7

TONG CONG

prrAr Nop NHi N'rJdc

I hue

gLa

trl

nue

fiu

nbep ooanh nghr9p

(l
I

gLa tang

3U12n0B

282.936.7 40.064

3r9,998,337,825

31/12/2012
5,000,000,000

332,783,820
5,332,783,820

31/12/2012
17,43',7

,533.311

t./)

20,193 ,25 7 ,004

1a,279

,195,363

hue thu nnqp ca lrnan

6,905,167,30s

nuyet mrnh so J

kl6c
43,947,511,970

CIII PIIiPIIAI TRi.

31/12n0l3

Tam trich luong thang 13

T6NG CONG

rRA, pHAr Nop NGAN rr4N KILic

lren lal vay pnar tra
Bio hi6m vdt ch6t xe
QUY hoat dong HDQT & BKS
Cdc thuJdt minh btio cdo tai chinh ld phdn khAn!

3ut2/2012

2,160,000

KIac

pH-A.r

46,880"348,440

4,454,462

Trich trudc phl beo tri dudng b0 trong nam

cAc rcoAN

10,281,443,831
882,175,905

T6NG CQNG

22.

,061,591 ,',761

16,849,08?,661

C6c lo4i thuii

21.

,963

9,366,281,963

20. 'rEUf vi cAc rGo,iN
I

7

221,130302,577

NGT'dI MUA TRA TiTN TRI'OC
Khdc hdtg

31/12/2012

2,O52,661,963

670,200,000

2,054,821,963

674,654,462

31/12D013
,40',7

1,t5 t,349,2't8

2,535,487 ,518

1,199,851,622

6,814,490,616

4,106.091,126

2,703 ,56',t

thZ

ch riri cra bd,a cdo ndy

3Ut2/2012

Trang 22


LO IUC phar tra

87,028,046,000

KhAc

3,384,933,846

T6NG CONG

14,999,998,500

4,748,179,t96

rc2,466,525,447

26,405,469,722

102,466,525 ,M7

24,25s,469 ,',t22

Trong il6:
- Phai hA cho bCn thu ba
- Phai tla cho ben liCn quan

23-

2,550,000,000

PH,{I TRA DAI IL$N KH]ic
Nhan ki quy tr! tdi x6 taxi
Nhin ki quy khech hing
Nhan ki quy tiAn cho thu€ mit bing

3Upn0B

T6NG CQNG
24.

3t/12t20t2

96,816,?78,000

85,42',7

24,015,554,r',76

18,610,479,240

1.500,000,000

i,500,000,000

122,332,332,116

,910.000

105,538,389,240

VAY V.i. Nq DAI IIAN
Vay ddi hen ttr cic ngan hdng (i)

444,4a5 ,O33,066

(ii)

50.51t.576.872

TdNG CONG

,194,996,609,938

ss8,3s4,487,2J1

22\7303n2,s77

282,936,7 40,064

hirg

202,535,983,t6t

264,946,095,660

+ Nd thu€ tdi chinh

22,194,319 ,416

l7,990,644,404

270,2663n7 361

275,417,7 41 ,161

Thu0

tii

chinh

31t1220r3

3Ut2/2012
506,316,659,704
52,037

,82',7

,521

Trong d6:

Vay va ng ddi h?n d6n han tre
+ Vay

ti

ngan

Nq dai h?n

Cacthuyi!ninhbiDrr. !)i fiinh D phin kh'ng

thd k)ch tdi

':uJ

bao

,

io !

Trune 23


(il Vay

dii

hen tir cic ngetr

hing

c6ng ty vay cac khoen vay ddi hqn tir cec ngan hang dii mua phuong tiQn van tei cho viec kinh doanh dich
w ta\i. Chi ti6t cAc l$oen vay ddi han duqc trinh bay nlu sau:

hql
din hqn tni
Yay ddi

Vay tldi hqn

@6n ngay

TGn Ngan

hing

Iong cqng

MTv

77,453,000,000

Shinhan viCt Nam
Ngan hdng TNHH M6J

57.831,05r,024

thinh vien HSBC
Ng6r hing Thucmg m4i

44,352,217 ,13',7

32,560,000,000

t33.277 .060,372

61

,432,389,533

110,013,000,000

Tir ngdy 3 ti6ne I
narn 2014 d6n nsay 3
tMne 1l Dem 2015

Lai suft cs sd + bi6r

Ti! ngdy 22 thdng 01

Lai suil co

T6NG CQNG

Hinh th'irc

ilim bio

14,679,600,000

202,535,983,161 241,949,049,905

Llch tre ng c6c khoAn vay ddi han d6n han

tri

s%
bdln

+

105,784,606,670

Lai su6t co ban VND
Tn ngay 17 thAng 1
narn 2014 d6n ngay 28 ba th6ng + hi biCn tir
I,5o/o d't 2o/.
th6ng 8 n6m 2017

31

1-233 xe

tiii fti6u tii 3,5%

d6n

191,108,111,396

548 xe

ll

Tt
22.a99,715 ,000

dO

nim 2014 d6n ngdy 18 bi€n dO tn 0,05% di:n
2,950/.
th6ng
nem 2017

ngny

I

nim 2014
C6 phAn Quan dQi

Lei sudt

30/06/14)

Ngrn hdng Thuory mai
C6 phin C6ng thucrng
Vigt Nam
Ngan hairg TNHH

Ky h+n thanh toin

,s79,3ts ,000 thans

thdng

12

Lai

su61

d6n ngAy 04 bi€n dO

12 ntun

iian gni +
3.5%

495 xe

230 xe

2017

444,48s,033,066

nhu sau:

lJlen glar

Qri I/2014

Q$i II/2011

Thsnh to6n

58,062,991,190

52,454,295,51t

Qtc thuylt minh bdo crlo hi chinh h Phdn khang thd tdch tdi crta bdo cdo ndy

Qrj III/2011
48,863,860,730

QuiIV/2011
43,154,835,'t3o

T6ng cQng
202,s3s,983,161

Ttune 24