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Si5
215 phi5 Lach Tray, phuorg Ddrg Giang, qu4n Ng6 Quyan, thanh phO Hei Phdng
BAo cAo rAr cHiN,H HoP NIrAT
Cho nam tai chinh kiit thtc ngay 31 thAng
12 ndnl 2012
Beng can d6i k6 to6n hsp nh6t Cii:p ttreo)
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200
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213
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1.551.002.992.803
1.316.891.209.194
1.211.321.841-973
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334
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3',7.990.422.296
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41.656.000.000
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625.615.942.864
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5.012.607.211.311
thllrit ninh
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cn
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5.26?.993.809.213
cONG Ty
cd pHiN
vfr rar erFn vrfr nma
Dia chi: 56 215 ph6 L?ch Tray, phuong Ding Giang, qu,jn Ng6 Qu1in. thanl phd Hai Phong
BAo cAo rAr cHiNTr HoP NH.{T
Cho narn tai chini keL Lhic ngd) I I Lh6ng I2 nan 2012
Btng cen d6i k6 toitr hqp trhAt (tiiip theo)
cAc cui rrfiu xcoAr BANG cAN EOr Kf ToAN Hop NHAr
Thuv6t
minh
cHi TrDu
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3.
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56 cu6i nnln
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fian
Nq kI6 ddi da
git
h0,
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hi gni, ky cuoj
b6n h0, nhan
xt l:i
Ngoai
tC cec
Dollar
Mi QSD)
loai:
531.699,85
Euro (EuR)
6.
Dg to6n chi su nghiCp, dq an
Lap, ngdy 29 thAng 3 nan 20
Ngudi
llp
1
3
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bi6u
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vi.,.q
rit
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VIETNAM
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fii
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10
CONG TY CO PHAN VAN
TAI BIEN VIET NAM
Dia chl: 56 215 phi5 Lach Tray, phuong Ding ciang, quAn Ng6 Quydn, thedr phii Hai phdng
BAo cAo rAr cHiN{-r Hqp N'FLd.r
Cho nam tai chidr k& rl1nc ngny
BAo cAo
3 1
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tidng 1 2 nam 20 I 2
euA HoAr DQNG KrNH DoANH rrgp NEAr
Nrm 2012
Don vi
tinh VND
Me Thuy6t
s6
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1.
2.
3.
1.
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6.
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vi
cutrg cdp dlch
trir doanh
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02
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vrt
bdn
eOp
11
vi b5n hing
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v)r cung
cip dfh
vg
tii chinh
tii
22
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23
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24
25
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doanh
L{6c
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16
32
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bin tr6n
8.621.124.022
5.223.391 .152
2.423.903.225.548
2.987.4r2.670.832
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2.709.t13.117.159
281.912.727.006
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194.671.121-033
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12.811.744.181
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6{.1r2311.s39
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6.258.568.924
509.,182.828.786
710.04J.485
254.571 .642-185
5.548.s2s.439
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trong c6ng fy fien k6t,Ien doanh 45
thuii
Chi phi thu6 thu nh4p doanh nghigp hien
co
2.992.636.067 .981
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2.432.524.319.570
30
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binh
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29 thens 3 nem 2013
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PHAN vAN
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Dia chi: 56 215 ph6 Lach Tray, phuong DEng Ciaag, quin Ng6 Quydn, thdnh phii Hai phdng
BAo cAo rAr cHiN'H Hqp Nrr4r
Cho nam tai chidr kei th[c ngdy 3 t th6ng
12 nam 2012
BAo cAo LI,tJ
cmrytx rmu rn uer mrAr
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2.
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minh
Tien chi tra cho ngudi cung cap hang hod !e dich
!,1r
Tian chi tle cho nguoi lao dong
rLen cnr nQp mue mu nnap doanh ngnrep
6.
Tian thu kh6c hr hoat dong kinh doanlr
/
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alOng
2_528.179.898.529
02
(2.106 .865 .161 .366)
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(182.703.973.685)
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(2.004.858.949)
06
chr knac cn6 hoat alons klnh .10anh
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01
kinh doanh
3
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148.095-783.291
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487.608.935.516
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(235 .180 .122.609)
1.105.205.214
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Dia chi: 56 215 ph6 L?ch Tray, phuong Ding ciang, qu{n Ng6 QuyAn, thdnh ph6 Hai Phdng
BLo cAo rAr cHiNH HoP N'HAT
Cho nam tai chinh kiit thic ngiy 31 th6ng 12 n;m 2012
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32
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371.079.840.000
34
(540.004.919.790)
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(111.074.524.890)
35
6.
C6 tuc,
lqi nnuan
da tra cho
cht
sd hiiu
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(7.401.394)
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9.135.012
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Lap, ngdy 29 thdng 3 nam 2013
Girirn iliic
Ngudi Ep bi6u
s/
f,era+
c6NG
TY
CO PHAN
:1,VA}i TAI BIEN
VIETNAN{
Ngny6n B6 Trudng
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phti Atuc dac cihs v6i Bdn thLyA ninh Bdo ctla hi .hkh hop nhit
t3
c6NG Ty cd pHAN vAN TAr BrEN vrC.r NAM
Dia chi: 56
2
1
5
ph6 L4ch Tmy, phusng DAng ciang, qufu Ng6 Quydn, thann pnii nai
rlang
BAo cAo rAl cHiNH HeP NHAT
Cho nam tdi chinh kiit thilc ngay
3 1
th6ng 12 ndn 2012
BAN THUYfT MINH BAo CAo TAI cHiNH HOP NHAT
Nnm 2012
L
DAc DIEM EoAT DONG ciIA c6NG TY
l.
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:
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: Kinh
s&
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:C6ngtyC,3phin
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\an lar duong bren; xuat nhap knau va dar ly \aL lu tnrel Dr.
phq tung, diu m6, h6a ch6t, son c6c loai cho tau biiin; Dich
vli \in tei da phuong tifn gdm: Duong sit. song. biin. bQ
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hdi cec chi ti.it, cec trang thi6t bi lip tr6n tdu, sta chta ni6
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dich vu sria chiia, vat tu,
phq tung thi€t bi an toen vd phao bd; Dich vu cung fng tdu
biSn; Dich vu s6n choi thA thao vi nhA hing nn uiing; Vin tdi
diu th6, diu sin phim vi khi ga; Kinh doanh dich vu kho
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bi6u quYit
100
0/d
1.00
%
Phdng
215 L4ch Tray, phuong Ding
C iang. qufn \gd Quyin. Hdi
Phdng
Dai
RAn
tC
Igi ich
Ti
TA c6tlg t)
C6ng ty TNHH MQt ftanh
6.
tt!
nbit
Nsuvdn
\Shl
ftrei
phuong
Binh. quan
l.
rninl pn,i go ct'i tr.rint'
%
100vo
510/r
)
140%
Nhan vi6n
Tai ngdy 31 th6ng 12 nim 2012 C6ng ty co L425 nhin viAn dang lam viEc (cuoi ndm ttudc
i.491 nhan vien).
&ura hinh tuy b n6t b'i phin hw thnnh
fi
phni AMc doc cnnsrAl Btb
dt.
il
chinh hdP hhtil
t4
li
cONG Ty
cd pHiN vAN rAr
Dla chi: 56
1
2
5
BrHN vri,r NAM
D;rg ciang, quan Ng6 Quyin, thinn phit Hni
phii Lach Tray, phuing
Phdng
BAo cAo rAr cHiNH HoP NHAT
Cbo nam Gichinh k€t !!ic nsa\ 3l rhene l2 tram 2012
Bitr lhuj6r minh Bio cto tai chinh hqp nhdr (ri6p lheo./
o.
1.
\ {M
TAr cEir\E. DoN
!'l rrEN rq sd
Nim tAi chinh
Nim tiri chinh cua C6ng ty bit
Dq,a{c
ddu trt ngdy 01
rRoNc rc roAN
thing 01 vd k6t thirc vdo ngdy 31 thdng 12 harrg
nim.
Edn vi tidn tC sfr drtng trong k6 to:in
Ddn vi tiSn te si dung trong k6 toan U Dbng Viet Nam O/ND).
m. cnu.iN
1.
NfiJ. c
vA cI{E D0
rc
To,iN riP DWG
Chuid mr-c vn ch6 dO k6 to6n dp dgng
C6ng ty 6p dung Ch6 dO Kii to6n Doanh ngliqp viyat Narn duqc ban hdnh theo Qu)dt dinh sd
15/2006/QE BTC ngdy 20 thrng 3 nIm 2006 crla B0 truong B0 Tdi chinh vd c6c th6ng tu huong
den thvc hi6n chuin muc va che do ke loaLn cua Be Tdi chinlr.
2.
3.
Tuyan b5 vd viQc tuAn thri chuin mgc k6 toiD yi ch6 dO k6 toin
Ban Tdng Gidm ddc dem b;o da ru;n lhli )du cdu cua cdc chuin mgc L6 roen vi ChA dd Kd todn
Doanh nghiCp ViCt Nam d{tgc ban hanh theo Qu)dt dlnh sri tsl:ooorqo-etc ngay 20 th6ng 3
ndm 2006 cia BO trudng BO Tii chinh cing nhu c6c th6ng tu hu6ng din thgc hi€n chuin muc vd
ch6 d9 kd lodn cia Ba Tii chinh nong \ iec ldp Bao cio rei chin-tr hqp nh;r.
mtrh ttri,c k6 to{n rp dgdg
C6ng ty su d+ng hinh thuc k6 toen nhat
IV.
1.
chung.
ci.c cEiN'II sAcE Klt TOIN iP D!t{c
hql nhdt
c Ep tren co so ki: to6n ddn tich (tnr cec th6ng tin li€n quan ddn c6c ludng
Cd s& l4p 860 c6o tdi chinh
Bdo cao tdi chinh
2.
hi
duo.
cn
lqp on6,
"a
Bio cro tai chinh hgp nlit bao gdm Brio c6o tii chinh cna C6ng ty C6 phen VAn tai BiSn Viet Nam
(cdng ry m9) va cac cdng t) con. cong ry con Ii don r i chiu su lidm so;l cria cong r) me. Sg kiim
so6t tdn t4i khi c6ng ty m9 co khi ning tr.uc ti6p hay gidn ti6p chi ph6i cec chinh sdch tii chinh vi
hoat d6ng cta c6ng ty con dC thu dugc cac lgi ich kinh tc tu c6c hoat dong niy. Kli denh gili quydn
ki6m soft c6 tinh d6n quydn bi6u quy6t tidm nnng hiCn dang c6 hieu lrrc hay
s€ duo. c
chuyin doi.
Kdt qud ho4t d0ng kinh doanh cia cic cdng ty con dugc mua I?i ho4c b6n di trong nam dugc trinh
be) Eong 860 c5o l€r qud hoet dong kinfi doanh hqp nhir ru ngd) mua hoic cho ddn nga) bdn
khoan dau tu o c6ng ly con d6.
I
Trong truong hqp chinl s6ch ki5 to6n cria c6ng ty con khic voi chinh sech k6 to6n 6p dung th6ng
nhit trong Tap doen thi Bto c6o tii chinh cua cong ty con sc c6 nitng diiu chinh thich hqp tru6c
khi 5n duns cho ,"igc ldp Bdo cdo Lai chinh hgp n}dt.
J
55 du c6c tALi khoan tren Bing cen d6i ki: to6n giia C6ng ty m9 vd C6ng r, con vi gi&a c6c C6ng ty
con voi niao, cric giao dich noi b0, c6c khoen lai noi b0 chua thuc hien ph6t sinh tri cdc giao dich
niy duo. c loai trir khi ldp Blio c6o tei chinh hqp nhit. Cdc kioin 16 chua thuc hiin phdt sinh tu cec
giao dich noi bO ciing duo. c loai b6 trir khi chi phi tao nen kloan L6 do klong th€ thu hdi duqc.
B@ rhrgA
nuh
htrt,
h nAt
bA
phin h@ thA"h
va phAi
Auq.
Aac cnhs
fi1
Baa cda
bi chkh
h1p ntujt
15
cONG
w cd IHAN vAN rrr
grEN
vIiT Nrl'r
Dia chi: Sii 215 ph6 Lach Tray, phuqng Dang Gians, quan Ng6 Quyen,
ddnl
ptr,i uai rnong
BAo cAo rAr cHiNH HeP NHAT
Cho nem tai chinll ki5t thri€ ngiy 3l thatr8 12 nem 2012
Btn thuydt minh Bro c6o tri chlnh hqp trhit rriep 6eor
Lqi ich cia c6 ddng thieu s,i ttri trign phin tqi nhuia ra riri sdn thuin cua cdng ry con khdng nam
cdc c6 d6ng cta c6ng ty m9 vd dugc trinh baLy o muc ridng trdn Brio cdo kit qud ho4t dQng
kinh doanh hgp nhAt vd Bang can d6i k6 toan hqp nhit. Lqi ich cia cd ddng thiau sri bao gdm gi6
tri cic lqi ich cua cd dong Lhidu sd lai ngay hqp nhit kinlr doanh ban diu vir phin lqi ich cia c6
ddng thieu sd trong biin dong cua v6n chu so htru kd ru nga) hqp nidr kini doanh. Cdc klodn lo
tuqng rng voi phan v6n cua cd ddng thi6u sii rtgt qu6 phdn viln cria hq nong v6n chri sd hiru cria
c6ng ty con duo. c tini giem vAo phar lqi ich cLla Tdp doen tu khi c6 dong thidu s
rang buoc \e co kjle nang bi dep kioin ld d6.
git boi
3.
Ap rtgrg qui ilinh k6 tonn m6i
Ngiy2arhdngl0nam20l2Balai
chinh da ban
ghi nl4n, denn gid, xn ry cec khoen ch€nh lech
q
hdLn}
Tbong
n-r
s6 l-q/20l2Tl-BfCqui dinhva
gid h6i dodi dp dvng
u
nam tai chinh 2012
vi
thay
thii Th6ng tu sii 201/2009,/n-BTC ngey 15 thAng l0 nam 2009. Qui dinh cria'Ihong nr sd
\'79/201,2nT-B'lc thay d(5i so voi Th6ng hr sii zot/zoos,/n-gtc vd ti gi6 qui d6i cec giao dich
ph6t sinh bing rgogi te ve ti gin sn dlne dC denh gie bi s6 du clic kioan muc ti3n t€ c6 giSc ngoai tQ
cuiii nam cag nhu xti lj ch€nh lQch t! gi6 do drinh gi6 l?i s5 du cec khoan muc tidn tQ c6 g6c ngo4i
tC t?i ngiy k6t thric ndm tei chinh.
figno:..m-BTc qui dinh tj
giri su dqng dd qui ddi cac giao dich phrit sinh bing
ngoai te ld ry gnt thqc t6 taithoi di6m phet sinh giao dich cia ngdn hing thuong mai noi C6ng ly c6
giao dich phdt sini, B giri st d{ng dd ddnh gi6 lai s6 du cec khoan muc ti6n te c6 g6c ngoai te t?i
ngiy k6t thic nern tei chinh ld ty gi6 mua vdo cia ngan hdng thuolg mai hoic ri gi:i rnoa vdo binh
quen cia cec ngan hang thucmg mai noi C6ng ty md tai khorin c6ng bti thay vi sLi dung li gia binh
qudn lien ngdn hing nhu huong dan tai Qu16r dinh s6 l5'2006/QD BTC nga) 20 thAng 3 ntun
2006 cna B0 truong B0 Tdi chinh.
Th6ng tn sti
Theo Th6ng tu 201/2009,rm-BTC, ch€nl l€ch ri gin hiii doai do
ngay kiit thtc nam tii chini duo. c xi li niu sau:
dlinl gie bi sii du c6
gi5c ngoai tQ
tai
r
Ch€nh l€ch tj, gi6 h6i do6i do d6nh gi6lai si5 du cu5i nam cLia tiAn mAL tian gti ngen hang. tien
dang chuyrin vd c6c khoan nq phei thu, phai tle ngin han c6 g6c ngo4i tC dugc phen dnh tlCn
Bang cen diii kii toan (chi ticu Ch€nh lech ry gi6 h5i dori) vd duqc ghi brit torin nguos lai d6
x6a sti du vio dAu ndm sau.
.
Ch6nh lich qi g;a do ddnh gia l?i cdc klodn nq phai lhu. phdi rr, dei han co goc ngoai le cuoi
nem duo. c ghi ohan vdo thu nlip ho6c chi phi hong nam. NCU viec ghi nhan ch6 t lech f, gi6
h6i do6i cia c6c khoan ng phdi trd dii h4n ldm cho kiit qud kinh doanh cna c6ng ly bi 16 thi
mot phdn chCnh lech t'i gi6 duo. c phAn b6 cho nem sau d6 C6ng ty kh6ng b! 16 nhung khoin lo
chen-h lech ti gi, ghi nhtn vdo chi phi trong nam it nhit phai bing chcnh lQch tj gid cna s6 du
ngoai tC dii han phei trAL trong nem d6. Kloan 16 ch€nh lqch ri gi6 cdn lei s6 duoc phan b6
chi phi cho c6c ndm sau v6i thdi gian taii da kh6ng qua 5 ndm.
vio
*
Thdng nr sri I79.2012 T1-B rC qui dini chenJr lech
e;d do ddnl gid lai sd du c;c thodn muc tiin td
c6 gilc ngo4i tC t4i ngay k6t thic nam tai chinh sau khi bn fri ch€nh lQch t;ng vli chenh lech giam duqc
an;do doanh thu ho?t dong tiLi chinh hoac chi phi tei chinl toong nnm. Tuy nhi€n, Thong tv s6
179/2012,TI-BTC cho phdp kioan l5 chenh Qch t! gi6 do dr4ntr gi6 l4i cric khoan nq pheLithu, phei tri
dai h4n c6 gaic ngo?i tC cia c6c nim trudc chua phdn b6 hiit dugc ti6p tuc phin b6 theo s6 nnm cdn l4i
ghi
Tiin vi tuong ituolg tiin
TiAn ve cdc klodn rvong dlrong ridn bao g6m li6n mAr. riin gui ngdn hang. tidn dang chuyan v.r caklodtr diu ru ngin h?n co thoi h?n lu hdi hoac dao h?n ki6ng qud rhdL,lg k; ru ngil mua. di
ddng chuy6n d6i thnni mot luqng tiAn xlic dinh c0ng nhu kh6ng c6 nhiSu rui ro trong vidc chulin
I
B,iM
th"rit
inh
nAy lA
n'it
bO
ph4n hdp &anh
i
ph;i ddc du .ius
ftt
Btto .do liii chinh hqp
hhit
t6
c6NG TY c6 PHAN vAN rAr BrgN
wi-r
NAM
Dia chi: s6 215 ph6 Lqch Tmy, phuoq D:ng ciang, qu{n Ng6 Quydn, thdnh ph6 Hai Phdng
BAo cAo rAr cHiNH Hep NHAT
Cho ndm tai chinl kiit thrlc ngay 3l thdng 12 ndm 2012
Biin thuygt ninh 860 cdo rli chinh bqp nbdr !d;p !beo)
Eirng tdn kho
Hirng tiin kio dugc xdc dlni trdn co so gid giic. Gid gi5c hing tdn kho bao gdrn chi phi mu4 chi phi
chi biin vd c6c chi phi lien quan truc ri6p klec phdt sinh dd c6 duoc hang l6n llo o dia diam !;
trang thdi hi€n tai.
Hang tdn kho ld c6ng cu dung cg dugc hach to6n theo phuong phlip kC klBi thuong xuyen,
c6ng cu dung cu tdn kho cu6i kj, duqc tinl theo phuong ph6p hQ s6 gi6.
tin
kho ld nhi€n liCu dugc hach to6n theo phuong phap ke khai thuong xuy€n,
rdn cu6i $ ocac tau duqc tini $eo phuong phip n}dp woc. ruit uuoc.
llang
t'i gi,
tri giri
nhi6n lieu
Du phdng gidm gid heng idn kio duqc ghi n}{n kni giri gdc lon hon girl t'i rhudn co thi thtic hiin
duo. c. Giii tri thuAn c6 th6 thqc hiCn duqc ld gi6 b6n u6c tini cua hdng tajn klo tru chi phi udc tinh
d; honn thanh san ph;rn vA chi phi lrdc tinh cin thidt cho r idc tiiu thu chring.
6.
Cic khoin phei thu thuorg m4i vA phii thu ktrdc
Cdc k{oed phii thu thuong mai vi cec kloan phei thu klec duqc gii
nhan theo h6a don, chtng tu.
Dg phdng phai thu kh6 ddi dugc lip cho trmg khoan rq phei thu kh6 ddi can
han cua cdc kioen ng hoic du ki6n mric rdn thit c6 th; xa) ra. cu thd nhu "au:
.
7.
vdo tudi ng qud
Doi vdi no phdi thu qud h?n thanl todn:
-
.
d
300" gid trj d6i voi kloan nqphai hu qud han ru 0-€n 6 thdng din duoi I nam.
trid6ivoikloen ng phdi lhuqu;hanrir Inamddnduoi 2nam.
70"0 giri ri doi roi khoen ng phdi thu qud han tu 2 nam ddn duoi J nam.
I 00% gi6 tri d6i v6i khoen nq phii thu qua han tu 3 ndm tro lCd.
DiSi voi ns phai thu chua qu, h4n thani todn nlmg klo c6 khd nang thu h;i:
kiiin mfc t6n thit d6 np dlr phdng.
50oo gi:i
can
cf
vao dq
Tii sid c5 dinh
hfru hinh
Tdi san ci5 dinh hitu hini dugc th6 hien theo nguydn gid tru hao mdn lly kd. Nguyin gii tai sdn c6
dini hiru hinn bao gdm todn bO cdc chi phi me Cong ty phdi bd ra di c6 dugc tai san c6 dlnh lini
di5n thoi dii3m dua tdi san d6 vao trang thei sin sdng si dung. cdc cbi phi phat sinh sau ghi enban diu chi duo. c gii teng nguyen gi, tdi sen co dini neu cdc chi phi ndy ch;c chiin lam tdng lqi ich
kinl t6 hong tuong lai do su dung tai san do. Cec chi phi khong thoa man diau kien trCn dugc ghi
nh{n ngay vio chi phi.
Khi iii sen c6 dini hnu hini dugc ban ba) lhani lj. Dgu)en gid vd khiu hao li1 ld dLrgc x6a d ri
b6t lcj khoin lai 16 ndo ph6t sinh do viec thanl li diu dugc tinh varo thu n}4p hay chi phi trong ndm.
Tli
dini dugc kISu hao theo
phuong phrip duong thang dua trcn thdi gian hitu dung uoc tinh
phir hqp voi huong dan tai Th6ng ru sii 203/2009,TI-BTC rgdy 20 th6ng l0 nam 2009 crla BO Tdi
chinh vA COng ven s6 7136/TC-TCDN ngdy 28 th6ng 6 nem 2004 cia BQ Tdi chinh cho ph6p khung
khiu hao cho tiu bi6n d6ng moi ti;i da li 20 nam. tu6ng tii sen c6 dinh nh4n ban giao tu Doanh
nghiep NhAL nudc dugc khliu hao theo thoi gian sir dung cdn lai.
sen c5
36 nlm khiu hao cria c6c lo?i tiri sin c6 dinh mua mdi nhu sau:
I oai lrr san co alrnn
-''------------NhA cu4 vat ki6n fiic
56 nnm
Hlruong tLgn v4n tar, Fuyen oan
06-20
03-08
Thi6t bi, dung cu quan
Bid thty;I nnh ni.y la nAt
bO
phdn
25
lj
hqt thanh
fi phai duoc dac d,ag ni
Bao .db
dj
chkh hqP hh.jt
17
hl
0a
i
ti
c6NG TY c6 PHIN vAN
rrr
arfN wEr Nlm
Dia chi: s6 215 ph6 Lach Tray, phuing Dine ciang, qr.r{n Ng6 Quydn, thdnh
p# nai rlong
BAo cAo rAr cHiNH HQp NHAT
tii chifi k6t fitu ngay 3l th6ng 12 nan1 2012
Bin thuy6t ninh B{o cdo tni chfnh hqp nhAt (ti6p theo)
Cho ndm
Sd nam
kiau hao cua dr
san co dl,1}l n}lzin bern giao
ii
Doani nghiep Nhi nurj,c
I Oarlar san co drnh
Sii nnm
llft;
10-50
03-10
06 -20
03-08
.,1,n
ta, n6r
Miy m6c vd thiait "1,"
bi
fnuong ngn van lar, mryen dan
Thiit b!, dung cq quan
I ar san co.lrnn knac
li
Tii
8.
nJru sau:
06
srid c6 dlnh v6 hidh
Tdi san cii dinh v6 hinh dugc
cua Long ty bao Pom:
th,3 hiQn theo nguy€n gi6
trir hao mdn luy Ke. Iat san co 0Lnn vo nLnn
Quyin sn dgng ddt
Qr.ryAn sir dung d6t li toan bO cac chi.phi thgc ti: C6ng ty da chi ra.c6 li6n quan trqc tiep toi d;t sn
d1rng, bao gdmr tiSn chi ra di! c6 quydn su dpng ddt, chi phi cho ddn bir, giii phong rn4t bing, srn
dp m{t bing, lQ phi hu6c b4... Quydn str dung dit duq c khAu hao theo thdi gian giao ddt. Quyin sri
dlrng ddr Lhong xdc dini lhsi han khong duo. c tini kldu hao.
Phin mim mdy tinh
PhAn mAm m6y tinh li toin bO c6c chi phi me Cdng ry da chi ra tinh ddn thoi di,im dua phdn m,im
vdLo si dung. Phin mdm mi{y vi tinh duo. c kh6u hao tlong 4 nam.
9.
Chi phi xiy dryng cd bin dA dang
Chi phi xey dr.ng co ben do dang phan 6nh c6c cii phi li€n quan tr.uc tiiip diin viQc diu rr-r tii sin c6
dinl, xey dung niA xuong, lip d{t m6y m6c, thi6t bi chua hodn thdnh vd chua lip dat xong. Cic tdLi
san dang trong qu6 trinh xay drrng co ban do dang vd lip d{t L:h6ng duq c tinl khliu hao.
10.
Chi phi ili vay
Chi phf di vay duo;c ghi nl{n vio chi phi trong nam. tuCng chi phi di vay li€n quan 4rc ti6p d6n
vipc diu tu d6ng mdi tiu cAn c6 mot thoi gian dt ddi (tren 12 th6ng) di. c6 th6 dua vdLo si dsng
dugc v6n h6a vdo gi6 tri cia tau.
11. Diu tu tdi chinh
C6c khoin ddu tu vdo chfng klo6n, c6ng ty con vi ddu tu vdo cric t5 chtc kinh t6 duqc ghi nhan
theo gi6 g5c. Tidn ldi, c6 hic, lqi nhuan cua cdc Id tludc kli khodn ddu tu duo. c mua d(io. c hach
toan gidm gi6 d cia chinh khodn diu tu do. Tian lai, cd nic !a lqi nhuin cira cdc kj' sau khi khodn
diu tu duo3 mua dugc ghi nian doanh thu.
Dlr phdng giim gi6 chtng ktoin duo. c l4p cho trng 1o4i chimg ldrorin duo. c mua b6n kCn thi trBdng
vd c6 gi, thi truong thip hon gi6 tri dang hacl todn h€n sd sach. Gii thi h'uoog lem cen cu xem x6t
trich lip dg phdng duq c xdc dinh nhu sau:
. D5i voi chune kloen da nicm yitt trCn Sd giao dich chftg khoan Hn NOi (HNx) ld gi6 giao
dich binh qudn t4i ngdy trich lap du phdng.
. Doi \'oi chlmg klodn da ni6m )dt tren So giao dich chung lihorin TP. H6 Chi Minh (HOSE) h
gie d6ng cria t4i ngiy fiich lip dq phdng.
. D6i vdi chung khoan da deng ki giao dich trcn thi trudig giao dich cia cllc c6ng ty d?i ching
chua niCm yiit (IJPCom) D gie giao dich binh quin tren h9 th6ng t?i ngay trich lap dq phdng.
Ban
thLril
t".h
niltld nAt b6phah
hqp tht'khtdphAi
dttocductnEfii
Bno cdo Lej
chkhhsp h.it
t8
CONG
w cd PHIN vin rrr erdr
vrF_r
uu
Dia chi: 56 215 ph6 Lach Trry, phuirng Dang Giang, qu{n Ng6 Quydn, thenh ptr,5 xai Urang
BAo cAo rfu cHiNH H0? NHir
Cho nem tei chinl k6t thic ngay 3 I t rang 12 nam 2012
Ben thuy6t ninh B60 c6o tni chinh hqp ohAt (drip rlrco)
.
.
D6i v6i chring khoan chlra deng ki giao dich d thi trudng giao dich cria c6c cdng ty d4i chring
li gi6 hung binh hen co sd gi6 giao dich do tiii thi6u cria 3 c6ng ty chnrg kio6n c6ng b6 tai
ngdy l6p du phdng.
Doi v6i chung kloan ni6m y6t bi hriy giao d!ch, ngirng giao dich k6 tu ngdy giao dich thrl s6u
tro dr la gu tn 5o sach t?r ngay lep trang can dor ke toan gan nhat.
Dg phdng cho c6c khodn dau tu vdo C6ng ty convd t6 chric kinh td u#c duoj trich qp kii cdc 1d
chric kinh t6 ndy bi 16 (trir trong hqp 16 theo k€ hoach da duo. c xec dini tlong phuong 6n kinh
doanh hudc k}ri diu hJ) voi mfc trich l{p bing ch6nh lQch gita viin g6p thtrc t6 cria cric b€n tai td
chric kinh t6 vir v6n chi so hiiu th{c c6 nhen (x) voi tj lp g6p viin cia C6ng ty so v6i tdng so von
gop thuc te cia cdc bdn rqi ro chlic kinh t6 nim nuoc lhoi diim rrich IAp du phong.
Kii
li
mot knoan ddu tu, phdn ch6nh lQch gita gi6 tri thanl
h?ch to6n vao thu nhAp ho4c chi phi.
12.
thanh
Chi phi
tri
li
thuAn vd gi6
tri ghi
sr5
duqc
trRtc dii h?n
Chi phi srza chfta cdc tdu l6n dd
Chi phi sta chaa c6c tau 16n di duqc phen bd \,do chi phi trong nam theo phuong ph6p duing
thang theo thdi han cho phdp cta ding kiCm ld 30 th6ng.
chta I^Fc ht?tt
LO Cttenh lgch ,y gta
Chcnn lech g
gi6 hiSi do6i do d6nh gi6 lgi s6 du c6c khoen mr,rc co g6c ngo3i ti cia nhiirg n5m
trudc du. c thqc hien theo hu6ng ddn cria Th6ng tu 201/2009/TI-BTC ngdy 15 theng 10 nem 2009
cna BQ Tdi chinh. Thoi gian ph6n b6 cho c6c khonn 15 ch6nh lQch t! gi6 h5i do6i do dnnh eia lai sd
du cta cic khodn ng phei td ddi han c6 g6c ngoai tC cia nhilng nam trudc dugc ghi nhan vdo chi
phL vo, t}]or g,an tor da kJrong qua ) nam,
Chi phi bdo
hiim
Cbi phi beo hi6m th6 hiQn khoin tidn bio hi6n da tra cho dich v! beo hidm C6ng ry dang sri dqng.
Chiphibro hi€m dLrqc phdn b6 rheo rhoi han lhu6 qui dini tren hqp d6ng bdo hiim.
Chi
phi cdi tgo bAi containet
Le khoan
tiin
da
ri
cho dich v1 ndng cip bai container C6ng ty dang thu€ vir duq c ph6n b6 theo
thoi gian thu€ bii cdn
13.
14i.
Trich lap quy drl phdng trg cip mit vi$c Iirm
Qu! d1r phdng trg c6p mrit viec ldm duqc dung dii chi fa trq cip th6i viCc cho nguoi lao dQng c6
thoi gian ldm viQc tu 12 th6ng hd lCn tinh d;n ngdy 31 thdng L2 ndrn 2008 tai cdc cdng ty.trong
C6ng ty. Mrtc trich qui dg phdng trg m6t viQc ldm le 3% quy luong lam co so d6ng bdo hiim xd
hoi ve dugc hach to6n veo chi phi theo hudng d;n tai Th6ng ru 82/200]iTT-BTC ngey 14 thang 8
ndm 2003 cua BO Tdi chinh. Truong hqp qu! dg phdng trq m6t viec lim kh6ng dn da chi trq cip
cho nguoi lao dong th6i viQc nong ndrn thi phin chdnh lich thi6u dugc hach todn lao chi phi.
Theo Luat bao hi6m xe hQi, k3 tu ngdy 01 th6ng 01 ntm 2009 ngucri sri dung lao dong phei d6ry qui
Beo hi€m thar nghiep do co quan Bdo hi€m xa hoi ViCt Narn quen li vcri li lC l% clia muc ihap hon
giia luong cs ban cta nguoi lao dQng hoic .10 lin mic tuong tdi thidu chung dugc Chinh phri qui
dlh trong timg thoi kj. Voi viec 6p dung chd do b6o hi;m th;t nBhiep nguoi sri dung lao dong kh6ng
phei trich hp du phdng trg c6p m6t vi€c lim cho thoi gian bm vi6c crla nguoi lao dong tu ngdy 01
thang Ol nim 2009. Tuy nhidn trg crip th6i vidc van phdi hi cho nguoi lao dqng du diiu ki6-n cho thdi
Bin thxj\t nirh
nny la
nd
bA phAn
,ap thdr.h tit phdj dwc doc .itns
'al
Ba. .ia &i chiah hop .hdt
t9
c6NG Ty cd pHiN vAN rar srEN vrEr Nrr'r
Dia cht: Sit 215 phij kch Tray, phudng DiDg ciang, quan Ned
BAo cAo rAr cHi\lr HoP NI{AT
Cho nam di chinh k6t thlc ngay 3l thiry 12 nam 2012
Quyan, ddnh phii Hai Phdng
Bin tbuy6t minh Bro cto tdi chinh hqp Dhdt (tidp theo)
gian Um viec hu6c Dgdy 01 th6ng 01 nam 2009 ld mic iuong binl quan bong vdng s6u thring lidn ki
tnr6c thoi di6m th6i viQc. Do d6 tir nim 2011 tod va truoc Qui drr phdng trg crp mit liec lim v;n
dugc ti6p tuc hich vao chi phi theo chinh s6ch dn tr€u tl€n. Trong ndm 2012, thtrc hiQn Thdng tu s6
180/2012,/TT-BTC ngAy 24 th{ne l0 nam 2012 C6ng ty kh6ng trich Qui d\.r phdng tlg cip mit viQc
ldrn vAo chi phi. N6u si5 du de trich l4p trong c6c ndm trudc sau khi chi trg cip th6i viQc trong nirn
vin cdn si5 du thi phin chm chi dugc ghi nhin vdo thu nIAp khac trong ntun.
14.
Ngu6n v6n kinh doanh
von aau lE tua chu sd hku
von dau tu cua chu so huu
LO
dud,
c gnr nnan ueo so rnFc (e 0a oau nr cua cac co oong.
phpu quy
KII
! on8 r) .pnat hann. Khoan uen tra Dao gom cd cac chr pnr lren quan oen
giao dich duqc ghi nhin la cd phieu qui vi duoc phan 6nh ld mot khoin giam fiu trong v6n chi so
hitu. Kli tiii ph6t hanh, ch€nl lCch giila gie tai phdt hdlnh va gii so sach cua co phidu qu! duo. c ghi
mLra lar co phleu do
vdo chitiCu Thang du v6n c6 phan.
15.
c6 tric
Co ruc
16.
duo.
c
gli
nhan ld no phdi
rri Lii
duo.
c cong bd.
Thu6 thu nhAp doanh nghiep
Chi phithu6 thu nhap doani ngiifp bao g6m thu6 thu nh{p hi$n hanh
Thui
thu
hqp
hi1
viL thu€ thu nhAp hoan
lai.
hdnh
li
khoan thuii dud. c tini dua trCn thu nl4p tinn thu6. Thu nhap tini thu6
ch6ni lCch so voi lqi nhuAn kd to6n ld do diau chinh c6c khodn ch€nh lech t4n thoi gita thu6 vn kd
todn. cdc chi phi khong duoc nu cing nhu diiu chinh cdc klodn thu nlip khdng phai chiu thuE rb
Thuii thu nhap hiCn hanh
cec kloan 15 duo. c chuy:n.
Thui thu,lh1p hoa lgi
Thuii thu niip hoan lai h kloan nhuii thu nhAp doanh nghiQp sE phni nQp hoac se dugc hoan l?i do
chenl lech tam thoi gina gi;i tri ghi s6 cua tai san va nq phai tre cho muc dich 860 c6o tai chinh vd
cec gie hi dung cho mpc dich thu6. 'fhu6 thu nh4p hoen bi phai trd dugc ghi nhan cho tit cA crc
klodn chenl lech r?m lhoichiu !hud. Tii san hud lhu nldp hoan lai chiduqc ghinnaLn lhichic c#n
trong tuong lai sC c6 lqi niu4n tinl $ud di: sri dlng nhiing chCnh lech tarn thcri duo. c !r\6u trir niry.
$i
stu thu6 thu nl4p doanh nghiCp hoen lai duqc xem x6t l?i vdo ngiy kiit thic
duq c g.hi girim tldn mLic d5m bdo ch6c chin c6 du .oi nhudn rinh thud cho phdp
lgi ich cria mqr phin hoac todn bO lai san lhui thu nh|p hoen lai duoc qt dung. Cdc tai sdn thue lhu
n-h4p doanh nghiep hoan l?i chua dugc ghi nlran fudc day dus. c xem xdt lai vdo ngdy k6t thuc nem
tii chinh vi duqc ghi nh{n khi chic chiin c6 di lqi nhu4n trnh thue da c6 thd su dung c6c tdi san
thuia thu nllap hoan bi chua ghi nh{n ndy.
Gi6
nam
tri ghi sil cia
di
chinh vd
sE
thu6 thu nhap hoan l4i vd thu6 thu nhAp hoan l+i phei tra
c x6c dinh theo thuii su6t du
rinh rE dp dung cho nam ldi san dLrgc rhu hoi ha) nq phei ue dugc lhanh lodn dgd trEn cdc mic
rhud sudt co hieu llrc lai ngA) kei fiic nim lai chinh. Thud lhu nhap hoio lai dugc ghi nh{n trong
Bdo cdo k6t qui hoar dqng kinh doath tru khi lien quar d€n c6c lho6n muc duo. c ghi thdng vdo r 6n
chrl sd hitu l$i d6 thue thu nhap doanh nghiCp se duoj ghi 6ang vdo v6n chi so hiix.
TaLi san
B,ii th,yit dinh df
la
n,t
bd
ptlih hop thdnh
fi phai dtuc dac cnh| !6i Btio .na d
chihh hoP
duo.
"tuit
20
a
\
il
(
CONG
w cd PHAN vAN rAr BrEN vrir
NAM
Dia chi: Sii 215 ph6 L4ch Tray, phusDg Dang ciang, qu{n Ng6 QuyAn, thdnn pl6 nai elOng
BAo cAo rAr cniNH HeP NHAT
Cho n6m tai chlnl kiit thric Dgay 31 theng
12 nam 2012
Ban rhu)6r mitrh 860 c6o tni chinh hqp trhdt (ri6p $eo)
1?.
Cic giao dlch bing ngo+i ta
Oic giao dich phit sini bang ngo4i tQ duq c chuydd d6i th€o ti gi6 t4i ngdy ph6t sinh giao dich. 56
du cric khoin muc tidn tQ c6 gi5c ngo4i tp cui5i nem duqc qui d6i theo ti gi6 tai ngdy k6t thtc nem
tii
chinh.
Cheni lich $ gid phrir sini Bong narn tu cdc giao dich bing ngoqi rf cia cec klodn muc tiin td co
g6c ngoqi ti ri cheni lech ri gid do ddni giA lai cec klodn mqc tiAn ti co g6c ngoai td cuoi nam
sau kli bir tni chenh ICch t5ng vi chCnh lCch gidlln dugc ghi nh4n vdo doanh thu ho4t dong tdi chini
ho{c chi phi tAi chinh.
Tj
gid su dung dd qui doi cdc giao dich phet sinh bing ngo4i te b ry gie thgc t6 t?i thoi di6m phel
sinh giao dich crla ngan hang thuaog m?i noi C6ng ty c6 giao dlch ph6t sini. Ti gie sn dung dC
ddntr giA lai s5 du cdc khodn mlrc tiin tQ c6 g6c ngo4i tg cutii nam h ti, gi6 mua vdo cria ngan hdng
gi6 mua vdo bini quan cia cac ngdn hdng thuong mpi ndi C6ng ty mo tei
thuorig m?i ho4c
kaoan c6ng b6 tei ngdy kiit thric nam tii chinh.
ti
T!
18.
I : 20.828 lNDruSD:
3 I I l2/2012t 20.8 l4 \\lDruSD.
gi6 su dung d6 qui d6i t4i thoi didm ngdy: 31/121201
Nguy€n
27.423 VND,EUR
tic ghi aban doatrh thu vi thu nhap
Doonh thu bdn
hd g hod
Doanh thu ban hdng h6a duo. c ghi ni{n khi ph;r lon rui .o ve lqi ich g;n lian loiviQc so hau cing
nhu quydn quin
hang h6a d6 dugc chuydn giao cho rgudi mua, vi kh6ng cdn tdn tgi y6u t6
kh6ng chec chen drng k6 li€n quan d€n viQc thadr toan tiCn, chi phi kdm theo ho{c kh6 n6ng hing
li
b6n
biha hi.
Dodnh thu cung cip dlch v4
Doanh thu cung c6p dich vu duqc ghi nl{n khi lih6ng cdn nhiing y6u tii kh6ng chic chin dring kd
li€n quan d6n viCc thanh toSn tidn ho{c chi phi ktsm theo. Truong hgp dich v} dugc thuc hien trong
nlidu kj k6 toan t\i doanl thu duqc ghi nl4n can cf vdo ti lC dich w hoan thanh t?i ngdy kiit thric
nem tai chinh.
Tin ltii
Tidn lai duqc
gli nian ren co sq fioi
gian \ a lai suat thlrc td rimg
hi.
rd lli nhu1 dudc chia
C6 ttc vd lgi nhuan duqc chia duqc ghi nIAn kli C6ng ty dugc quydn nhan c6 hrc hoic lqi nhuin
tu ri€c gop ron. fudng cd nic nhan beng co phidu knong ghi ni4n vdo lhu nhap m; chi theo ddi so
C6
19,
iic
Iugng ldng
thdm.
rii
chinh
Tai sen
PhAn
hqi tdi
sdn tdi
\
r'l
,u
t
chinh
C6ng ty phan loai cec tdi sen tai chinl thanh cec 6m: tii san tii chinh duqc ghi nhan theo gi6 tri
hgp lj lh6ng qua Bdo cio kdt qua hoar dang kinh doanh. cac klo6n diu ru nirn git dEn ngdy ddo
h4n, cec khoen phii thu, tai sdn tdi chinh sin sang d; bdn. viac phan lo?i cac tii san di chinh ndy
phu thuoc rio bdn chir
mqc dich cia lai san tdichinh rd duoc qu5dt dinh l?i rhoi diem g'ri nhin
\i
Ean
tuqit nirh
nay la
n'
bA
phAi hap thahtfi phni dwc dac
dusrd
Bao
qto 6i.hihh hqp nh;l
21
vfir
c6NG TY c6 PHIN
rir
arEn
vrtr
ur
Dirg
BAo cAo rAr crriN'r{ Hq? NHAr
Cho nem tai chinl k& thfc ngdy 3l th6ng 12 nam 2012
Bnn thuydt ninh Bdo c6o Ai chfnh hqp nhat (rii5p theo)
Ciang. qudn Ngd Quyao. ftanh ph6
Dia chi: 56 215 pb6 L?ch Tmy. phuong
Tdi sAn
doanh
fii
chinh
dqc ghi nlzin theo gid tri
hqp
l!
Hii
Phdng
th6ng qua Btio cda
kit
qud hoqt dQng kinh
Tdi san tai chinh duqc phAn lo4i h ghi nhin theo gii tri hqp lj th6ng qua 860 cao kir qud ho4t
dQng kinh doanh ndu duo. c n;m gii dd kinh doanh hoic dugc x6p vdo nh6m phan 6nh theo gili trj
hqp li th6ng qua 860 c:io k6t qui ho4t dong kinh doani tai thdi di6m eii nhdn ban d6u.
tii cbiDi
c ph6n loei vAo ni6m chi'ng kbodn nirn giri di kbh doanh n6u:
qo
Dugc mua ho4c
ra chLi y6u cho mqrc dicb bdn l4i trong thoi gian ngan:
C6ng ty c6 i dinh nim gifr nhim mqc dich thu lgi ngin hpn;
C6ng cu tii chinh phei sinh (ngoai tni c6c c6ng crr tdi chinh ph6i sinh duq c xic dlni
d6ng beo lanh tai chinh hoic mot c6ng cf phdng ngLra rui rc hieu qua).
Tei stu
.
.
.
duo.
Cdc khoan ddu tu ndn gin dAn
ngq
lA mot hgp
ddo hqn
C6c khorin ddu tu n6m gii diin ngdy d6o h4n le crc tai san tdi chinh phi phri sinh v6i cec kioan
rhanh to:in c5 dinh ho+c c6 th6 x6c dlnh vd c6 lc! deo han c6 dioh mn C6ng ty c6 dinh vd c6 kie
i
ndng gia d6n
ngiy d6o hgn.
Cdc khodn phdi thu
Cac kloan phai thu ld c6c tdi san tdi chinh phi phAi sinh v6i c{c kioen thanh todn co
th6 xic dini vd ka6ng duo. c nicm y6t trCn thi trudng.
din}
ho6c co
ii
chinh sAn sang di bdn
Trri sin tai chinh sdn sing dd ban ld c6c tiri san tai chinh phi ph6i sinl dugc xic dlnh ld s6n sdng dd
ban ho4c l$6ng dugc phan loai h cec tii san tdi chini ghi nl{n theo gi6 tri hqp lj th6ng qua 86o
c6o k6t qui ho4t dQng kinh doanh, cric khodn diu tu gin ddn ngiry ddo hqn hoAc c6c kioen cho vay
TAi san
vi
phai thu.
Gi'i tri ghi s6 ban itdu cia tdi sdn tdi chinh
CAc tai san tai chinh duqc ghi nhan t+i ngiy mua vd drmg ghi nhan t?i ngdy brin. Tqi thoi didm gni
nlan Hn ddu, tai sAn tdi chinh dugc ric dinh theo gi6 mua/chi phi phet hanh cong c6c chi pbi phrt
sinl kldc li6n quan trFc tiep den \igc mua" phdt hdni uii san tiichini do.
20.
Nq phii tri tii chinh vi c6ng cr,r v5r chri s& hiiu
Cic c6ng cp Ai chinh duqc phan loai IA ng phdi rre rii chinl hoac cdng cu !6n chi sd h&u t+i thoi
diim ghi nhin ban diu phn hqp roi bdn chir ri dinh nghia cua ng pheri fid tai chini rir cdng cu ron
cht sq hiu.
Nq phdi trd
tii
chi,th
chinh thdni crc nl6m: ng phai tui Ai chinh dugc ghi nhan theo
eie tr! hqp li th6ng qua Bdo c6o-kct qua hoat dQng kinh doanh, cec khoan nq phei ffi di chinh
duqc x.ic dinh theo gi6 td phan b6. Viec phan loei crc khoan ng tdi chinh php thuQc vdo ban ch6t
va mtc dich cia kioan ng Gi chinh va dugc quydt dinn rai lhcri di;m ghi nldn ban diu.
C6ng ty phan lo?i ng phai tre
Nq
phai tA hi chinh
d1to. c
taLi
ghi nh4n theo gid Ei hqp ty thdng qua Bdo edo
kit
qud hoqt dQng kinh
tii chini duqc phan loai ln ghi nhAn theo ei6 tri hap li th6ng qua Bio oio k6t qui hoqt
kinh doanh niiu duqc nim git da kinl doanh hoic dugc x6p viLo nh6m phen 6nh theo gi6 t4
hqp lj lhong qua Bdo cdo kdt qua ho?t dqng krnn doanh lqi lhoi diim ghi nh{n ban diu.
Nq phii trii
dQng
e()c khodn nq phai fta tai chmh drtuc xdc dinh theo gia ,r! phdn ba
Bnh
'tuit
ninh nay ld
dit
bO
phda hqp
haht h phni ilwc
doc
.ios rA
Bao
ca. bi .hihh hqP hh;t
22
c6NG TY cd PHhN
vdr
rlr
nml
arEn vrFr
Dla chi: s6 215 phii Lach Tray, phuong Dins
Giang, quan Ngd Quyan, thann ph6 Hai Phdng
BAo cAo rAr cHiNH HeP NHAr
Cho nem tai cbtuh k6t rhic ngay 3l thdng 12 nam2012
Ban thuydt ninh 860 c6o tni chinh hq" nhdt (tiiip theo
Ng phai trd tdi chinh duqc Ltc dinh theo gi6 fi phdn b6 dugc x6c dinl blng gi6 tri ghi nhan ban
diuiria nq phdirri tni chini tnr di cdc kioin hodn ffe goc. cong hoac ru cic kho6n phin bo l;1 kE
tini rheo pbuong ph6p l,i suet thtrc L€ cLia phin chdnh lech gina gie r! ghi nhqn ban diu rd gid trj
ilSo h4n, tnl di c6c khoan giem trir (trFc tidp hoi.c th6ng qua viec st dung mot tei khoan du phdng)
do gian gi6 tri ho4c do kn6ng thii thu hdi.
Phuong ph6p lei suat thuc tia ld phuong ph6p tinh torin gi6 trl phAn b6 cna mot hoac mot nh6m ng
pnai tra ai ctrinl va pnan b6 th; ftap lai hoac chi phi lai trong ky c6 ticn quan. Lai suit thFc tii ld
lai suat chi€t kiiu cdc luongtien uoc tinh sE chi tre hoic nhan dugc hol1g tudng laitrong su6t vdng
doi du ki6n cia c6ng c+ tAichinh holc ngin hon, n6U cin thi6t, trd rd gid tri ghi sd hiCn t?i thuAn
cta ng phei tre tii chinh.
diu cia nq phAi d tdi chinh
T4i thoi dirim ghi nhin lin diu, cdc khodo ng phai ha tdi chinh duq c x6c dlnh tleo gie ph,it
GiA ft!
ghi
stj ban
hdnh
cQng c6c chi phi ph6t sinh lien quan truc ti6p d€n viec phet hdnh ng tdi chinh d6
C|rrg cgrdn
chi si htu
C6ng cp viin chrl sd hilu li hqp ddng chtug t6 duqc nhiing
sau khi trii di toen b6 nghia vg.
21.
Bi trir c{c c6trg cg tii chitrh
Cic tii san tei chinh vd ng phiLi trd tai chinh
lgi ich cdn l?i va tii
san
ctu C6ng ty
chi dugc bir titr voi nhau vd trinh bey gi6
q thdn ren
Bang can diSi kii toen l{lli viL chi khi C6ng ty:
.
.
C6 quyen bgp phdp de bu
ru
giri Ld da duqc
C6 du dinh thanh to6n trCn co sd
mqt thor drem.
th#n
thi
nh+n: vd
ho+c ghi nh4n tdi san
vi thanl
toen ng phei h-A cirng
B60 cio th€o b0 phAn
86 Dhan theo l-rnh vuc lini doanh ld mOl phin co thi xdc dinn riing bi€l tham gia vdo qud ttinh 'an
xuii ho;c cung cip s6n phim. dich ru vir cd rui ro vd ldi ich kinh 16 kidc voi cdc bO ph?n kini
doanh kh6c.
klu wc dia lj Id m6t phdn c6 th6 x6c dinl riCng biet tham gia vdo quii trinh sdn xuit
holc cung cAp sin phim, dich vu trong pham vi mot m6i truong kinh tii cu th6 vi c6 rui ro viL lgi
ich kinh te kh;c voi cdc b0 phdn kin} doanh trong cd,c moi ruong kini le khic.
BO phan theo
23.
Ben lietr quan
C6c b€n duqc coi la U€n quan n6u mot bCn c6 khi ning kiiim so6t ho{c c6 anh huong dang k,: d6i
vdi bCn kia trong viCc m quy6t dinh cric chinh s6ch tai chinl vd ho?t dong. Cic b€n cing duq c xem
ld b€n li€n quan n6u cr)ng chiu sq ki6m so6t chung hay chiu inh hudng dring kd chung
Trong vifc xem x6t m6i quan he cia cac bcn li€n quan, brin chit ctia miii quan
nhiau hdn hinh thfc phep li.
Ciao dich \ oi c5c bdn co lien quan nong nam dugc trinh b;y o thulel minh s6
R'in
thqa uhniy\an
b,i phdn hqp hanh
fi
phai duq. itoc
c
ns
8i
B,jo .ao
t;i chkh hqP ktujt
hQ
dugc chri
t4ng
VIl l.
2l