Báo cáo tài chính | Công ty Cổ phần Đầu tư Châu Á - Thái Bình Dương Bao cao ME Q3.2014

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BAo cAo TAI CHINH

cO pnAN APECI

Dja chi: TAng 6, Toa nhd APEC, l4 L€ DaiHirnh, Hai Bir Tnmg, HANOi
Tel:

043.577.1983

Quy

III

ndm 2014

Fax:043'577.1985

Miu

sii B

ol - DN

nANc cAN uor KE roAN
T4i ngiy 30 thfng 09 nim 2014

''ll
Don vi tinh : VND
30109/2014 0ll01l20l4s*te'**+

:,t

TAI SAN

MA

THUYE

SO

T MINH

136,501,326,056

A. TAI SAN NGAN HAN
I. Tidn vdr c6c khoin tuong tluong tidn
l. Ti€n

2. Cdc kho6n tuo-ng cluo-ng tiAn
II. C6c khoin ttiu tu tdri chinh ngin h4n
l. Diu tu ng6n hpn
2. Dq phong giim gi6
100

III. Cic khoin phii thu ngin

130

63,661,9500029

Phii thu cria kh6ch hdng

l3l

213,477,094

2r3,477,095

Tri

132

17,483,010,552

16,799,285,856

phii thu khdc

Dp'phong phii thu ng6n han kh6 ddi
IV. Hing ttin kho

138

46,178,939,478

40,163,815,320

140

L,590,830,792

696,237,395

l. Hdng tdn kho
V. Tii sin ngin h4n khic
l. Chi phi trA truo'c ngin h4n
2. Thu6 GTGT tluo. c khAu trir
4. Tdi sin ng6n h4n kh6c
B. TAI SAN DAI I{AN
II. Tni sin cii tlintr
l. TSCD hfr'u hinh

141

1,590,830,792

696,237,395

150

20,054,668,153

20,948,471,612

l.
2.
5.
6.

3.

tru6'c cho nguo'i b6n

C6c kho6n

50693,063,573

111

7,081,408,5 84

4,193,063,573

t12

2,000,000,000

1,500,000,000

120

27,446,3L2,589

t2l

4

t29

5

29,902,241,589
(2,455,929,000)

(2r3,477,095)

r39

52,200,452,300 l,
55,571,216,300 ;
(3,370,764,000) t
56,963,101,176 \

(213,477,095)**i**,

l5l

7

305,042,684

152

l5

3,359,522,996

3,002,961,501

159

8

16,390,102,473

r7,945,510,11r

200

346,047,622,903

293,217,186,271

220

183,688,234,170

r83,923,272,052

773,002,101

- NguyAn gid

222

1,5 37,360,605

r,537,360,605

- Gid tri hao ntdn tui ke

223

TSCD vd hinh

228

- NguyAn gid

229

52,888,000

230

(s2,888,000)

nin tui ke

Chi phi xdy dpng

ccr

bin do'dang

tii

chinh

dii h4n

DAu tu vdo C6ng ty con
DAu tu vdo C6ng

ty li€n k6t, li€n doanh

231

251
252

258

Dq phdng giim gi6 dAu tu tirichinh ddi han

259

ddri h4n

khic

Tdi sin ddi han khrlc

NG TAI SAN

(879,660,549)

(764,358,504)

t0

ll

250

DAu tu ddi han kh6c

VI. Tni sin

3.

9,081,4080584

657,700,056

IV. C6c khoin tlAu tu

l.
2.

3.
4.

110

221

- Gid rri hao

4.

h4n

121,835,1700147

t2
l3
t4

\

52,888,'frj'a*
(s2,888,000)

183,030,534,114

183,150,269,951

162,203,532,733

109,138,058,219

93,r49,768,788

38,423,084,441

28,364,390,000

30,380,573,778

42,350,583,778

40,334,400,000

(1,661,209,833)

270

155,856,000

155,856,000

268

155,856,000

155,856,000

467,882,793,050
'#

BAo CAO TAI CHiNH

cONG TY CO PHAN APECI
Dia chi: TAng 6, Toa nhd APEC, l4 L€ E4i Hirnh, Hai
Tel:

Bdr

Quj,III ndm 2014

Tnmg, Ha Ndi

043.577.1983

Fax:043'57'

Miu
BANG CAN UOT KE TOAN
Tgi ngiy 30 thring 09 nIm 2014
fti6p fieo)

!,,

MA
SO

A. NqPHAITRA

300

I. Ng ngin h4n
l. Vay vd no ngin h4n
2. PhAi trA ngud'i b6n
4. Thu6 vd c6c khoAn phii tri nhd nu6'c
5. Phiitri ngud'i lao clQng
6. Chi phi ph6i tri
g. C6c khoAn phii trd, ph6i nQp ngin h4n kh6c

310

THUYE
T MINH

,,

312

3r4

15

144,075,826,358

4,559,771,544

9,500,000,000

52,004,509,905

52,370,640,162

453.058"

159

214,170,679

316

79,853,091

79,266,910

319

Ng

330

3.
B.

Phii trA ddi han kh6c - Doanh thu chua thuc hiQI 333 Vll'29
400
VON CHU SO HI.]-U
410 16
V6n chri sO hfru

)LJ

4tl
412

4t7
418

phOi
N

186,098,228,858

171,196,290

II.

10. Lo.'i nhuan sau thue chua phen

vitinh : VND

266,777,874

320

I.
l. V6n 2. Thang du v6n c6 PhAn
l. Qu! dAu tu phdt trien
8. Qul dU phong tdi chinlt

:-ii:+i;!.;€:$l&:

3r5

10. Du phong phdi trir ngin hqn
I I Qu! khen thu6'ng, Phirc lgi

dii h4n

..

0ll0rl20l4

30/0912014

224,913,287,140
178,106,385,240

311

01- DN

"t
Don

NGUON VON

s6 B

420
540

120,728,061,285 81,666,930,93s**',n*
73,621,382

14,353,382

46,766,902,500 42,022,402,500
46,766,902,500 42,022,402,500
243,009,505,310
243,009,505,310
264,000,000,000

243,620,283,469

243,620,283,469""
264,000,000,000

48,496,600,000

48,496,600,000

1,268,874,614
24,751,612

1,268,874,614

24,75r,612

(70,780,720,916) (70,169'942'757)

467,882,793,0n

ngJlS'sn&2*

Hd NOi, ngdy 20 thdng 10 ndm 2014

PHAN APECI

xf roAN rnU

N

HOAI GIANG

Page2

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sAo CAO TAI CHiNH

coNc rY co PSAN nPnct
Dia chi: fAng 6, Toa nhd APEC'

l4

Qui' III ndm 2014

L€ Dai Hdnh, Hai Bir Trung' Ha NOi

Fax:043'577'1985

Tel:043.3y'7.J983

eAo cAo Ltlu cHUYEN rrEN
(Thett phtonC Ph(iP

D6n

giin

Quf Ill nIm

Lu'u chuy6n tiOn

til

TE,

ti1P)

Don vitinh: VND

-

.-:

I
I.
2,

SO

TN,l

Quf III
20t4

Quf III ntrm

E€n

2013

(610,774,755)

OI

Diiu chlnh clto ctic kltttdn
- KhAu hao TSCD

02

- Cac khoan

03

dr,r Phong

l

7,421,490,958

15,302,045

( l ,66 I

,209,333)

142,016,363

(1,612,566,700)

03

- Cac qu! dq Pltong
- Lai, 16 tu hoat dOng dAu tu

05

(7 ,50 | ,e53

Ltti nttuQtr lti ltorlt tIQng kinh doanlt trwfc tttoy

itii

08

,977)

(7 ,7 59,977

,348)

(808,301 ,375)

06

- Chi phi ldi vaY

vin lru

nlm

hoqt tlQng kinh doanh

Ltti nhuAn tuhc thud

J.

MAus6B03-DN

2014

CHI TIEI.J

ST'T

"l

(t0,466,937,895) (1,869,036,727)

dQttg

(6,698,84S,853)

6,188,887,879

- (-fdng)igiarr cdc l
09

- (Tang)/giam hdrrg t6n kho

t0

- 'l'dng/(giarn) c6c khoan phai tra (khong ke ldi vay

ll

- ( l'5ng)igiarn clri phi trd truoc

l2

305,042,684

- Ti6n ldi vay dd trii

I3

808,301,375

(894,593,397)
7,991,843,618

( 1e3,810,776)

30,913,557,072

til hoat d6ng kinh doanh

t)

39,061,130,350

- l'i6n chi khac tu ho4t d6ng kinh doanh

t6

3,636,459,441

Lru chultin fiin thulin tii hogt

20

- Ti6n thu khac

clQng

kinh doanh

22,326,099

488,410,381

(54,900,000)

33,742,391,323 35,495,433,928

II. Lu'u chuy6n ti6n tn'ho4t tlQng dAu tu'

l. Ti6n chi d€ rnua sdrl, xdy dung TSCD

cdc TS ddi h4n khd

v2r

( l 2,2

)

Tien chi cho vay. trrua cdc c6ng cq ng cua don vi kh6c

4.

Ti€n thu nOi ctro vay. biin lai cac cong cu no cua don vi khdc

a^

5.

Ti€n chi dAu tLl gop v6n vdo don vi khiic

l)

1.

l'ien thu ldi cho vay. co t[tc loi nhuAn dugc chia

2'l

Lru cltuyin tiin tlruiin th hotlt tlQtrg tliu

30

Il

tu'

| 19,735,837

2l

r

2,990,000)

32,570,164,7 |

(4,465 ,347 ,062)
(72,7 42,469,679)

|

5t,842,043,504

(54,726,684.347) (7,454,777,350)

6,835,949,943

7,852,276,029

(27,4 13,823,856) (12,23 1,281,534)

l. Lu'u chuy6n tiirn til holrt dQng tAi chinh

3.

Tidn vay ngdn han. dai han dd nhAn

4.

r
-.I ren chr tra n0

duo. c

I

goc va)i

Lru chuydn fiin thurtn ir horlt

c'tQng

Lu'u chuydn ti€n thuAn trong kj' (50

Ti6n vh tu'ong clu'o'ng ti6n dAu

k!

8,53 1.901,204

JJ

I

J+

121

.472.12e,660)

(2,940,228,4 56)

titi chtuh

40

:

50

3,388,345,01I

23,264,152,394

60

5,693,063,573

36,969,896,404

20 + 30 + 40)


Ti6n vh t

duons ti6n cu6i

(70:50+60+61

3

9,081,408,584

60,234,048'798

Hd NiJ, ngdy 20 thdng 10 ndm 2014

cONc rY cO PHAN APEcI
l, j

rE IOAN TRUONG

HOAI GIANG

a

"'f

DUY KIIANH


BAo CAO TAI CHiNH
Quit III ndm 2014

CONG TY CO PHAN APEC]I
D!a chi: TAng 6, Toa nh?r APEC, SO t+, le Dai Hdnh, Hai Bd Trung, HaN6i
Fax: 043.577.1985

Tel: 043..577.1983
r. j

.Jl

THUYET MINH BAO CAO TAI CHINH

l.

T6 chuc vh ho4t d6ng chinh:

Cong ty Co plrin Diu tu' ChdLr A - Thai Binh DLlong ("Cong ty'') ld cong ty co phAn ho4t dong
theo gi6y chLi'ng nhAn dang k1, kinh doanh s5: 0103013346 ngay 3l th6ng 07 ndm 2006 do 56'kC
hoqch vd DAu tu'thdnh pho Ha NQi c6p. 1-rong qLrd trinh hoat dong, Ci6y chLi'ng nhAn dang ky
kinh doanh dd duo-c su'a doi nhu sau:

ctplJ1h;
So: 0t03013346 ngdy l2 thdng l0 narn 2007

Gia:, chi!t1g-nh4tLtl!!!S U-hr!-b

Nr)i dung

rliiu chinh

Thayd6i ngirnh nghA t
phAn
1

cua cd dOng sang l6p
So: 0103013346 ngiry

ll

thring 03 n6rn

2008

Thayd6i rrgdnh ngh€ kinh doanh vd s6 cd

phAn

cua c6 ddng s6ng ldp

Str:0103013346 ngdy l6 thang l0 nam 2008

Thay ddi ngdnli nghe finh doanh

56: 01030 | 3346 ngdy 2 | thang 07 narn 201 0
56:010200.5769 ngay 0l th6ng ll ninr 2012

Thay d6i dia chi ddng ky kinh doanh
.l
.:'
+'l
'lhay ddi
vorr dieu l0

Von di0u l€ cua Cong ty ghi tr6n gi6y chu'rrg nhdn dang ky kinh doanh theo thay ddi lAn thu' I 0

la" tou ty oong.
-lAng
-l'rr,r
6,'foa nhd APEC sO t+ Le Eai Hirnh, quAn Hai Bir
so'chinh cira C0ng ty ciat tai so:
'l-rrLng. thdnh pho IId N0i. Viet Narn
'

a:

lheo CiAy ch[rng nhAn dang l<1, kinh doanh. Cdng ty hoat dong chi y6u tronglTnh vr,r'c:.Dlch vr,r
tu vdn dAu tu trong vA ngodi nLr6'c: l'u vAn. rnoi girii. kinh doarrh bAt dQng sAn:Tu'vAn v6 quAn ly
kirrh doanl-r. chi6n lLlo-c kinh doanh: Nghien c[r'Lr, phAn tich thi tru'oltg; Tu vAn mua, b6n, s6p nh4p
doanh nghi€p cd phAn h6a; Tu uAn iap vd qLrAn ly dLr 6n" dAu tu'; Dich vu mdi giu'i, xirc ti6n
thLLong rnai: Dich vr-r t6 chirc sr,r' kien. hoi nghi. hdi thAo, tri€n l6m; Dich vu quan h0 c6ng ch0ng;
qu6 kinh
QLrdng c6o thurrng nrai va plii thLlong rnai: NhAn uy,th6c dAu tu; Dich vu d6nh gi6 hi6u
t€ du 6n; Dich vLr cArn ddl Dich vu ir1,th6c xL'At nhap khAu; Dai ly rnua, dai ly b6n, ky gt'i hdng
hoa.

2.

'Iom

tit

chinh sdch k6 toin chti y6u:

Nim thi chinh
Nam t2ri chinlr hit

Crv

so'l{p b:io

dALr

til ngAl,0l thang 0l

va kdt th[rc vdo ngay

3l th6ng l2 hdng nam.

crio

86o cao tai chirrh dLroc lap bhng dorrg Viet narn ("VND"). theo nguyen tic gi6 goc vd phu hqp
vdi cdc rrguy€n tic kd to6n clLrgc ch6p nhAn chung tqi Vi€t Nam. Cdc nguy€n t6c ndy bao gom
c6c cluy d!nh tai cdc chuAn rnu'c K6 to6n Vi€t Narn. He,th6ng ke to6n Vi€t Nam vir c6c quy dinh
vA k6 to6n hi€n hdrnlr tqi ViQt Nanr. Do d6..bAng can d6i k6 to6n vdr c6c b6o c6o c6 li€n quan v€
ket qua lroat dong kinh doanh vd lLrLr chuyen tidn t€ vd vdc siL dung ching khfrng duo.c ldp cho
nhii'ng ngu'di khong du'o-c thdng tin vd c6c thu tr;c, ngLry€n t6c vd phuong ph6p ke to6n cira ViQt
Nanr. vd ho-n niia, l

CONG'I'Y CO PHAN APECI

BAO CAO TAI CHINH

Dia chr; Tdng (r. Toa nhA APEC. So 14. L€ Dai Hdnh. Hai Bd Trung, Ha NOi
Tel: 043.,s77.l98i
Fax: 04i.-s77.198-s

'.

Oui Itl nam 2011

- --_

Jl

'!,''

THUYET MINI{ NAO CAO TAI CHiNH
QiAp theo)
doanh vd lu'u chuy6n tidn t€, phir ho-p vcii c6c nguyen t6c vd phuo'ng ph6p ke to6n du'o-c thil'a nhdn
chung o cac nu6c va the chd khac ngodi Vi6t Nam.

Ap clung Lu4t kG toin va cdc Chu6n muc k6 to6n Vi6t Nam

a)

LuAt

I<6

to6n

Trong ndm,.C6ng ty dd tudn tlru Ludt ke to6n ban hdrrh ngdy I 7 thilng 06 ndm 2003 vd Ngh! dinh
kdm tlreo so: 129i2004ND-ClP ban hdnh ngay 3l tharrg 05 ndm 2004 cia Chinh Phir quy dinh
chi titit vd ltudng dAn thi hdnh rnot s6 dieLr cLra LLr6t rce toan 6p dung trong hoat dOng kinh doanh.

b)

Chuarr rnLlc I
Trong rram. Cdrrg ty dd 6p dLrng Che da) k6 to6n Vi0t nam ban hdnh theo quydt dinh s6:
l5/2006/QD-u'l'C ngdy 20 th6ng 03 narn 2006. va trong pham vi li6n quan, c6c Chu6n mr,r'c K6
toan Vi€t Narn do Bo'lai chinh ban hanh vd cac van bAn su'a d6i, bd sung, hu'6'ng cl6n thu'c hi€n.
Nguy6n tirc ghi nhf,n tidn vii ciic khorin turrng rluo'ng tidn

a)

NgLry0n tic xdc dinh cac khodn ridn mat. tidn grii ngdrr hdng
'l'jen rnat.lir
khodn ton qu! tai Cring tr tai rrgay ket thrlc k!/nam tdi chinh vd c6 su'd6i chi€u v6i
so cluj tien rnat.
'l'i6n gii ngAn hdng i2r cdc
khoan ti€n gili tai c6c ngAn hdng du'o-c phdp hoat ddng hqp ph6p t4i
Viet Narn vd dLloc ddi chi€Lr s6 dLl vtii cdc NgAn hdng tai ngdy k6t th[c ndm tdi chinh.

b)

NgLrv0n

tic

xdc clinh cdc klrodn rLl'ong diro.ng ti€n

C.Ac khoin tllong c1Ltong tii'n la cdc khoAn dALr tLl ngin han khOng qu6" 3 th6ng c6 khA ndng
chuydn cloi de ddng th.dnh tien vd khdng co nhi6Lr rui ro trong vi€c chuydn dOi thdnh ti€n k€ tn.
ngay rnLra cdc l

c)

('6c giao dich birrg rrgoai tc

C6c giao dich bang cac dorr vi ticrr tc khac VND phat sinh trong ndm du'oc quy ddi sang VND
theo t1' gid h6i dodi tLtong ilng tai ngdv giao dich. Cac khoAn muc tiri sAn vd c6ng no- c6 g6c bing
c6c don vi ti6n te khac vcii VND clu'oc qr-ry doi sang \ND theo ty gia h5i doti giao dich binfi
quAn trOn thi tru'd'ng ngoai tO li6n ngAn hdng cong bo tqi thoi di6m cu6i n6m tdi chinh. Tdtcitcitc
khoAn ch€nh l€ch ty gia hoi dodi chLra thu'c hien va di thu'c hi6n ddu duo-c hach to6n vdo b6o c6o
k6t quA hoat clong kinh doanh.

C:ic khoin phrii thu
C6c khoAn phai thu dr-ro-c phan 6rrh theo gia tri u'cic tinh c6 thd thu hdi sau khitrir.,di du phong c6c
khoAn phdi thu kh6 ddi. Du phong phAi thLr khci ddi dLlo-c ldp vd dua vdo ddnh gi6 cira Ban Gi6m
doc v6 cac khodn no- khdng cir khA nang thLr h6i.
r

Cdc khoAn phdi thu kh6ch lrang. trA trudc ngu'd'i b6n, phdi thu ndi b6, vd c6c khoAn phAi thu kh6c
tai thoi di6rn bdo c6o:
N6Lr c6 thdi han thu lroi ho4c thanh to6n dLrcii rnot nam
doanh drro-c phAn Ioai la tai sAn ngdn han.

'

ho[c m6t chu kj,

s6n xudt kinh

CONG TY CO PHAN APECI
Dia chr: TAng 6. Ttia nhd APEC, SO t+,

BAo CAo TAI CHiNH

le

Dai Hdnh, Hai Bd Trung, HA Nqi

Quy

lll

nam 20I

I

Fax:043.577.1985

"'r

'

THUyET MINH nAo cAo
(

liip

tat cuixn;''

rheo)

.

N5u c6 thoi han thu hdi hoac thanh to6n tr€n mot ndm hodc m6t chu
doanh duo-c phAn loai ld tdri s6n ddi han.
fang hodc giAm s6 drL tdi khoAn du' phong

duo. c

k!

sdn xudt kinh

tinh vdo chi phf qu6n ly doanh nghiQp trong k!.

Thi sin c6 Ointr hfr'u hinh
Tdi sdn .O dinh h['u hinh duo-c ph6n 6nh theo nguy€rr gi6 tru di gi6 tri hao mdn lfry fe. fni tai
sAn du'o-c b6n lray khfrng dLro-c su dLrng nila, nguy€n gi6 vd hao rndn luy kd cta tdi sAn du'o.c lo4i
khoi tai khoAn vd l5i/15 ph6t sinh tu'vi6c thanh ly tiri sAn duo-c hach to6n vdo b6o c6o ket qud hoat
dong kinh doanh.
NgLry€n gi6 cira tai sdn .6 dinh hii'u hinh bao gdrn gi6 rnua tdi sdn, thu6 nhAp khAu, c6c kho6n
thu6 tru'c thu va c6c chi phi li€n cllran truc ti6p d6n vi€c clu'a tdi sAn vdo trang th6i vd vi tri sin
sang siL dLrng. Cl6c chi phi phat sirrh sau khi tai sarr cd dinh hiiu hinh d5 du'a vdo sir dr,rng nhu':
chi phi sua chila: b6o duo'ng va dai tu. thLLirng du'o-c.hach to6n vdo hoat dOng sdrn xudt kirrh doanh
trong kj phirt sinh chi phi.'l'r'ong truirng hop cri th€ chflng rnirrh rn6t c6ch rd rirng ld c6c chi phi
nA1,' lArn tang lo-i ich kinh t6 tuong lai Lrric tinh thu du'oc til'vi€c sil dung tiri san cd dinh hfr'u hinh
vu'ol quA ti6Lr chudn hoat dong danh gia ban dALr cira tdi sAn, thi c6c chi phi ndy clu'o-c v6n h6a ldm
tdng ngLry€n gi6 c0a tdi sAn cd dinh hilu hinh.

Kh6u hao tdi sdn cO dinl.r hilu hinh dLlo-c trich theo phu'ong ph6p kh6u hao du'dng thing trong
su6t tho'i giarr hirLr dLrng u6'c tinlr cua cac tai sAn nhu sau:

'fdi

56 nam khdu hao

sdn

bi
Phuons ti€n van t6i

Mdy m6c va thiet

lfriet

U]. dLrng cr,r qLrzin

7

l0

ly

3

Tiri sdn cd rlinh vd hinh
-fdi
sAn cO Ainn vd hinh dLro-c ghi nhdn theo ChuAn mLlc k6 to6n s6: 04- "TAri sAn cd dinh v6
hinh". ban hdnh theo quydt dinh s6: 14912001/QD-BTC ngdy 3l th6ng 12 ndm 2001 vd thOng tu

s6: 1611200711'l-B-l-C gnay 3l thang l2 narn 2007 huting d6n thu'c hiQn ChuAn muc trOn.
I

:

^'
rltan
nletn tnal'

llnl7.'

Nguy0n gi6 cira phAn rndm mriy tinh lir todn bd c6c chi phf md Cdng ty dd chi ra tinh d6n thoi
)
'
+.:
*
,I
didrn dua pharr mem vdo sil dLrng. PhAn rn€rn rn6y tinh dLro-c khdu hao trong 3 ndm.

Chi phi xf,y dung co'bin do'dang:
Chi phf xAy dr,lng co'bdn do'dang phdn anh gia tri nhd xLlo'ng vd mdy moc thi6t b[ chua duoc
hodn thdnh vi6c xAy drrng vir l5p dat vd duo-c the hien theo nguy6n gi6. Chi phi x6y dung co b6n
do dang khong du'o-c trich khAu hao cho tdi khi c6c tdi lAn d6 hodn thdrnh vir duoc dua vdo su
dung.

BAt ttQng sin cliu tu
.^

r:

'-j.
BAt
dong sarr dau tLt duoc thd hien theo nguydn gi6 bao g6m c6c chi phi giao dich Ii€n quan tru di
eid tri hao mon lfrv k6.


E

coNc rY co PuAN APEcII
Eia chi: fing 6. Toa nhd APEC' S0
Tel: 043.577. | 983

sAo cAo rAI ctriNH
14. L€ Dai HAnh, Hai Bir Tnmg' He N0i
Fax: 043.577. I 985

QttY

lllnam

20

IJ

THUYET MINH BAO CAO TAI CHINH .;T
(tiAp rheo)
dAu duo'c hac'h to6n
dAu tu ph6t sinlr sau khi ghi nhdn ba'
C6c chi phi li€n quan d6n bAt dQng sAn
ffi ai.,i" i.r.i bong,," khi nang thLr duoc lo' i ich kinh t0 trong

vAo gi6 rri cr\n rai .i,uiAi
'. j

il;;

::

d6'
dlinh gi6 6an dAu cua bAt dQng sdn dAu tu
tuo.ng lai phieu 5o'n mitc hoat d6ng dLroc
rQch gin'a tidn thu thuan til'vi6c b6n
bat dQng san dar,r tLr.

Krri trra'h ry/nhu.ong b6n
viii gi6 tri con rai cua tdi san dar-r rLr. dLr.o-c ghi

tiri

te"lvdo k6t clua hoat d6ng kinh doanh trong ky'

san

'ha.

dong sAn dAu trr chi khi c6 su thay ddi
Viec chLry6n tir bAt d6ng sin ch[r -so'hilu su'dr-rng ]lanfr,Urat
cho
r,ru .h6,'r', d,l"t"siL dung tdi"si'd6 vd bat dau
v€ r,r.'rc dich su.dLrng nlru.c6c tru.d'.g h,J^p chlirJ
dAu

sAn
d6ng
giai doqn xAy aU"g Viit i'Van tubAt
be. kh6c tlr'€ hoat ddng hoac ld6i v0 muc dich sir'
Ou'rg l',u-t hang tdn if-t9 .nT khi c6 t',t'ihuy
trL sang bdt d6ng sa. c.ir so lrfr'u ,u
tiri sAn nay ho[c bit dAu tri6n khai cho muc
d'ng nhLL c6c trucrng ho-p chir so lti'u UaiOA.-r si' dirng

dich ban.
Czic

khoin diu

r)

tu'

Cdc l
c6ngtr6i; chu'rrg khoan
trl ngdn han bao gdrrr: q'-r1'6n so hilu c6c loqi c0 ph.iOu; cci thd'i gian dALr tu du
lr-'rve,icldi'thanli tidn vd
niem y.6t c(r tinh ttraritr rn.ar ca.. cri rr.'iia-Jarg
gi6 mua
tL' nga. lTarr ndy du'o-c x6c dinh theo
ki€n khong q'h rrot.drn. (li6 tri c6c kh.Arl dALr

Cl6c l

thr-rc te.

b)

('ac l
daLr tLl

dai hirn

con va c6ng ty li6n k6r du'o-c ghi nhan theo
tLr.d2ri han vdo ch[rng kho6n. cong ty
ke cira c6c c6ng ty con vd c6ng ty
giA goc. Chc lqua hoat d6ng s6n xuat kinh
hien c6c khoan oa, tLr.dLr.o-c hacrr to6n ve,o krit

c6c khoan clar,r

thLLc
ri0n k.t sa,
'gay
doanh trorrg kYr.

giira gi6 tri thanh ly vd gi6 tr! ghi s6 duo-c hach
Khi thanh ly mot lk!'
to6n vdo thir nhAp hoac chi phi tai chinh trong

c)
DLr.

Du'phong gidrm gia cdc khoAn daLr

tLr

phr)ng giAm giA cira chc khoan dAu tLr dr.r'o. c trich

tri ddu rrL theo ,O ,ain u,ii gid tri
niln cno tii.ng khoan

ffi; ;;; ;;;
Chi phidi

phAn 6nh ctrenh tQch giAm gin'a gi6

"li'"
trich l6p dU
thi tru'ong tai thdi diem l4p b6o c6o tiri chinh' Vi€c
iiP

so hiru cira c6ng
dau Iu' vir tu'ng roai ch0'ng kho6n thuQc

tv'

va1'

ldi tidn vay ddi han. k6 ca l6i tidn vay tren c6c

Clhi phi di vaY bao gonr ldi tien ua-u-,]gi,r han.
khoan th6u chi.

duoc vdn h6a.

Chiphidivaydu.o.clraclrto6rrnhu.chiphiph.6tsinhtrongk}ngo4itru'c1c\|o1n
du'.g hodc sAn xuAt tiri sAn do dang duoc
Chi phi di vay fien .1r,a" trLrc tiep dii' viQc dA, ttL xAy
sAn do)' Chi phi di vay duo-c vdn
tinh vao gi6 tr1 cua tai sAn do (dJo.c vdn hoa,v.ag npLlfen qali
chi
t6 trong tu'o'ng lai do sil dung tdri sAn d6 vir
h6a khi cong ty.cha;;r" thLi du:o..c lo-i fch kinh
nhidi vav cti the x6c dinh du'o-c rndt c6ch d6ng tin cAy'
xdy. dlLng vd tdi s6n dang trong qu6 trinh
Tdi sAn do. dang lir tiri sAn dang t;ong qu6 tr'inh dAu tLL
dua vdo sil dung theo muc dich
.an c(i rnot thdi gian du dAi (tr€n 12 thang) d€ co th6
,a.
""a,
dinh tru'6c hoac d6 b6n.
g

t
;

I


sAo cAo rAl cIriNH

CONG TY,CO PHAN APECI
NOi
Dia chr: Tine 6, 'Ioa nhd APEC, SO 14, Le Eai Hdnh, Hai Bir Trung' Ha
Fax: 043'577' I 985
Tel: 043.577. | 983
a.

!.,'

THUYET MINH NAO CAO TAI CHINH

Ouv

lllndm 2014

.T

(Tiep theo)

Chi phi chcr phin b6 vn chi phf tra trudc dhi han
hqn hoac chi phi trA
Chi plii cho phAn bo duo-c trinh bay o' khoAn muc chi phi tra truoc ngin
bo trong thoi gian tra
tnr6c ddi harr tr€n b6ng c6n doi ke ioan. c6c khoan mr:c ndy duy-:.phdn
t€ du'kiOn du'o-c tqo ra'
tru.ci'c cua clti plri hodc irong khoAn tht\'i gian nrd lo-i ich kinh
phan b6 vao k6t qua ho4t
Cdc toai chi phi sau ddy dugc hqch todn vdo chi phi trdtru6'c dai han de
dong kinh doanh trong thoi gian 2 ndrn:

o

Cong clt, dung

C6c khoAn phiii

tri

cr,r

xuAt dirng voi gi6

tri l6'n

ngudi bin

cAp tdi sAn; vdt tu; hdng
C6c l
truong ho-p vdt tu,
hoa: dich vu .... du'i. theo d6i .n-i.tlOt c.ho til'ng doi tu'ong phAi trA. J:?"g
ke to6n sfl dung gi6 t4m
hdng l.Loa, dich vp dd nhAn nhung d€n cuOi kj, vAn chua co hoa do-n thi
d6 k6 to6n thuc
tinh d€ ghi so rri gi6 c6c khoAn pnai tra cira hlng nhAp chua c6 h6a don ndy. Sau
hi€n diAu chirrh theo gid thu'c td lto6n tu'ong ring
C6c khoarr chi6t kh6Lr thanh to6n. giarn gia hirng b6n cira ngudi b6n dua. c hqch
vdi khoan phdi tra co lien clLran cle ghi gidrrr so no- phai tra phat sinh ban daLr.

Thu6 thu nh{p doanh nghiQP
doanlt cua ndm tiri
thLr n6Ap cloanh nghiep tlorrg b6o c6o ket qLrA ho.at dOng sAn xuAt kinh
cliinlr bao go'rrr thLrd thur nhAp phdri trd trong trdm vd thud thu nhdp hodri lai.

'l'hLr6

chinh theo thu6
Thu6 thLr nh6p cloanh nghi0p hi€n hdnh the hien sd thu€.phai nQp t'.onq.larn, 141
vOi sO tnu6
,rar C"q.6p'dr,rng vAo ngiry kdt th[c rrdnr tAi chinh vd bAt k] b0rto6n Ji6Lr chinh OOi
phai nop ctta trant trtt(rc.
phAi tra tren bang
l'hu6 thLr n6Ap doanh nghi€p ho6n lai dLro-c x6c dinh theo phu'ong nh.ap ghi ng
vir c6ng no v6i
sAn
tdi
cira
.an aoi f.e ,,,an dLLa tr6i so chenh lich tam thr)i giii'a co- so'tinh thu6
ho6.n l4i
gi6 tri so s6ch cua c6c khoAn nruc nay. Tdri,sdn thu6 thu nhdp hodn l4i vd thu0 thu.nh?p
5p clLrng trong ndm tdi ch.inh, nr]r tdi sAn thu6 thLr
finai t,.a du.oc x6c dinh theo thu6 su.4t clLr lc6 hieu luc
nhap hodn Lqi clLr-oc irr" i-roi hay rhu6 thLr nhap hoarr tai pi'rai triauu tr€n m[r'c thu6 suAt
vAo ngAy kdt thirc narn tiri chinh.

'l'di san thu€ thLr nhAp hodn lai dLLo-c ghi nhAn cho.c6c klroAn ch€nh lQch tqm,thtvi du'o-c khAu tru
lai de
va sd 16 t6Lr6 chLLzr sii clung rronu phanr vi chic ch6n co dn lq-i nhuAn t(nh thud trong tuo'ng

d6'
dung
sir
chu'a
thu6
sir dr-rng c6c khoan chenh lech tam thoi dLlo-c kh6Lr tril'vd sfi 16 tinh
chinh vir
CiA tri ghi so.cLra tai san thLrd thLr nhdp hoin lai dLlo-c xerx xet vao ngay ket thric nam tAi
todn
phAn
hobc
phdp sri'dpng mQt
dLr.o-c giarn Oen nri,lc.f i. ff-rrn co du'lo-i nhuin tinh thu6 cho
bo tdi sAn thu€ thu nhAp hodn lai.
r

Ngudn v6n chfr s& hfr'u

a)

Von dAu tu cua chir so hirLr

V6rr diu tu cua chu so ftiiLr dLto-c ghi rrhArr tren so so'thrtc t6 von gop

b)

Clri nhan co

tLlc

,

ri

,

coNc rY co pgAN
Dia chr:

ling

Tel: 04i.577.

BAO CAO TAI CHINH

APECI

6. Toa nhd APEC, SO t+.
I

983

le

Dai Hdnh, Hai Bd Trung, I-lANgi

Quy

III

ndm 2014

Fax: 043.577. I 985

THUYET MINH gAO CAO TAI

CHINH

Jl

(TiAp theo)
Cdc cd t[r'c trd cho c6c c6 phitiLr ii'u ddi phAi hodn trd du'o-c ghi nhdn ld mQt khoAn no- phAi tra tren
co so'don tich. ClSc c6 tflc kh6c dLro-c ghi nhdn ld no- phAi trA trong k! co tLlc du'o-c cong bo.
Lo-i nhuAn saLr tlru€ thu nhAp doanh nghiep c6 th€ du'o-c chia ra cho c6c c6 ddng sau khi duo. c Eai
hoi co dong phd dLry€t vd saLr khi trich lap cdc qu! dV phong theo Eidu lQ C6ng ty vd c6c quy
dinh cLra phdp lLrdt Vi0t Narn. Co trlc dLro-c cdng bd tn phAn to-i nhuan chua phAn ph6i dua tr€n ty
l€ so h['u hg-p ph6p cfra til'rrg co dong. Lo-i tLrc chia cho c6c cd ddng hdng ndm clo k6t qu6 hoqt
dong sdn xLrAt l
c)
Cac

Ngul0rr tdc trfch ldp c6c quj tir lo-i rrhudrr

qu! cira COng ty

.
.
.

o
.
.
.

Qu!

du'o-c

trich

lAp tLl

loi nhLran

saLr thue

thu6 nhu'sau:

saLr

l%

l
-

t00A

Quy phfc loi

1%-5%

QLr! dAu tu'ph6t tri6n

t% - 15%

QLr! dL|

trii'tdi chinh

Qu! du'phong vi6c
L

;

l1

,

:

0%-5%

0%-s%

ldrn

r-

5% - t0%

ta co tuc co oong

'['dng vdn

cJiALr 16

5% - 70%

dfch danh

Trich c6c c1u! tLl lo-i nhu6n khong vLrot

qLr6

30% loi nhLr6n

Ghi nhin doanh thu
Doanh thu du'o-c ghi nhdn khi Cdng ty c6 khA nang nhAn duo-c c6c lo. i ich kinh tO c6 th6 x6c dinh
mdt cach ch6c chin. C6c di6u kien ghi rrlran cU the sau dAy cirng phAi du'oc d6p i'ng tru6'c
khi ghi nhAn doan thr-r:

du'o-c

a)

Doanh thLr bdn hdng

Doanh thu biin hdng dLlo. c ghi nhAn khi phAn lcvn r0i ro vir lo-i ich gdn li6n

hria dd du'o-c chuydn sang ngu'o'i mua.

b)

Doartlt tltLr cung cAp dich

vdi quydn so'hfi'u hirng

vLr

Khi co th6 x6c clinh duo-c k6t qLrd lro'p ddng m6t c6ch ch6c ch6n, doanh thu s€ duo-c ghi nhdn dua
vdo mLi'c clo hoAn thdnh cdng viec.
t'{

.r:

Ndu khirng the xdc dinh dLroc kdt qLrd ho-p dong rndt cdch chdc chdn, doanh thLr s€ chi duo-c ghi
nhAn o'rnr-l'c c6 thd thu hdi du'o-c cdc chi phidd ghi nhAn.

c)

)
-l-ien

r-.

'
qu1,en. cd tirc vd lo-i nhLrAn
lai. barr

dLLo.c

-fi€n

chia: r

tai. tidn ban .1u1,€n. co tLlc va lo-i rrhuAn cliro-c chia dLloc ghi nh6n khi Cdng ty c6 khd n[ng
thu dLtoc loi ich kinh td tir c6c giao dich tlrong Li'ng vd doanh thu du'o-c x6c dinh tuong OOi ctrac
chin. Ti€n ldi du'o'c ghi nhan tr€n co'so'thdi gian vd ldi su6t tilng kj,. Ti6n bAn quy0n duoc ghi
nhAn tren co so'd6n tfch phir ho-p viii ho-p ddng. Cd tri'c vd loi nhuAn duo-c chia duo-c ghi nhdn khi
rl
co dong du'oc quverr nh6n cd t['c hodc c6c b€n tham gia g6p von du'oc quydn nhdn loi nhu6n tu
': von.
vlec gop

l0


-l

coNc ty,co puAw ApECI
Dia chi: TAng 6, Toa nhd APEC, Sf, 14, Le Dai Hdnh,
Hai Bd Trunq. Ha N6i
Tel: 04-3.577.1983
Fax: 043.577.1985
t,t

THUYET MrNH nAo cAo
.:
zn.

(I'iep
theo)

BAo cAo
Quy

rAl cuiNn
III

ndm 2014

rar cuirvnt

ThuO ho4r rt6ng

cac khodn thanh to6n cho thu€ hoat d6ng du'o-c ghi
nh6n vdo b6o c6o k6t qu6 hoat d6ng kinh
thing dg.a tr€n trrcri han c0a hop ir6ng thu6.
Cdc b6n li6n quan
doanh theo phu'o-ng ph6p du'ong

c6c b€n du'o-c coi ld li6n quan ndu m6t b€n.co.kfr1 nans
ki6m so6t hodc c6 6nh hu,dng d6ng k6
ddi v6i bcn kia trorrg vi6c ,.a quy6t dinh va c6c
chfnh sac[ tai chinh vd hoat d6ng.
cdc su ki6n ph:rt sinh sau ngay k6t thric ni6n er6 k6
torin
cdc su' ki6n phat sinh sau ngdy kh6a so
todn ma cung c6p th€m th6ng tin vd tinh hinh tdi
5e

chfnh cua cdng ty tai ngdy khoa so k6 to6n
("c6c sr,r'ryigrioieu chinh,,) du.o-c ph6n 6nh tr€n
b6o
cao trii chinh' c6c s;r' ki6n ph6t sinh sau ngdy
khira'16 tti toan kh6ng ph6i ld c6c s;r.kiQn di6u
chinh du'o'c trinh bdy tr€n thuy6t minh b6o clo-tdi
chinh n€u trong you.
C:ic chi ti6u ngodi b6ng c6n O6i k6 toan
cdc chi ti6Lr ngoiii ou]l* .T ooi,re. toiin, nhu'dLlo-c
dinh nghTa trong HQ th6ng Kti toan Vi€t Nam,
du'o-c trinh bdy o'c6c thuyt5t minh thich
ho-p cfra c6c biio cdo tdi chfnh ndv.
Sd Ou bing khdn g
C6c khoan rnLtc hay s6 du'dugc quy dinh trong
c6c m5u b6o c6o cr,ia.HQ th6ng K6 toan Vi6t Nam
khong thd hi€n rr€rr ciic b6o cao tai'ctri'-'n
thi diqc
ro or.uang kh6ng.
PhAn loai t4i

hrillt;

Mfrt s6 tdi khodn trong bdo crlo tdi chinh ndm
tru'dc
bdy bdo c6o tdi chinh cira ndm nav.

ll

duo.

c phdn loai lai cho phir hqp v6i sp.trinh


sAo cAo rm cniNu
Oui Iil ndm 2014

CONG TY CO PHAN APECI
L€ Dai Hdnh, Hai Bd Trung, He NOi
Dia chi: rllne O, Tda nhd APEC' l4

.'ll

Fax:043.577.1985

Tel:043.577.1983

MAus6Bog-DN

TAI CHiNH
BAN THUYET MINH EAO CAO
ftiAP theo)

3

Tidn vir cfc khoiin t

tluong tidn

Tiiin m{t tai

qr"r}

TiAn gni ngAn hdng

2',72'130'635

5,1',76,022,692

3'71,825,642

NOi

"-'

Dau tu co Phieu ngan han

Vit
C6 phitiLr Cdng ty C6 phan th6p Dinh
C6 phieu C6ng tY C6 PhAn APECS
C6 phieLr C6ng ty CP

TMDV&XNK Hai Phong

C6 phi6Lr C6ng ty CP

ET&XNK Foodinco

Xdy dUng (DlG)
Co phi6u C6ng ty CP Dau tu Ph6t tri6n
C6 phitlu cdng tY CP Len Ha D6ng

C6 plri€u

0110112014

3010912014

dung

Co phi6u NH

36,969,896,404

:

DAu tu'ngf n h4n
.

25,940,12',7

9.081,408,584
trvvr,'""':

T6ne cOng

4

l1,905,3E5,
'905'385'892
2,o0o,ooo

duons ti0n - Ti6n gui c6 k:!1!31

C6c khodn t

0u0rl20l4

tu'ut'-"3010912014

N$dung

NH'fMCP Viet Nam Thlnh Vugng

Cd phiiiu C6ng tY CP xdY dYng sd 2
Cd phiiiu Cdng tY CP Ha nQi

4,533,025,000

4,533,025,000

2,987,200,000

2,987,200,000

I

1,130,000,000

,130,000,000
701 ,190,000

701,190,000

323,900,000

323,900,000

999,950,000

999,950,000

4I

-|MCP Hdng Hai

Milk

;

3,250,000

3,250,000

4,105,000

4,105,000

1,030,000

1,030,000

1,472,000

1,412,000

g,g65,500,000

Cho vaY 6ng Trinh Quang Thudn

4I

8,865,500,000
150,000,000

Uy th6c ET Cdng tY CO Phdn APECS
Gr-ri

9,941,619,589

tiet kiem kY han tren 3 thang

T6ng

\

cQng
m ei{ dAu

tu'ngin

29p02,241,589
'^'--'
'r)'v''-

h4n
3010912014

0ll0ll20l4

2,455,929,000

3.370.764,000

NQi dung
So du t4i dau kj'

20,110,622,000


eAo cAo rr.t csiNu
Quj' Iil ndm 2014

COXC TY CO PITAN APECI
D4i Hirnh. Hai Bd Trung, Hd Ndi
Eia chi:Talg 6,'loa nhd APEC' l4 Ld

Fax: 043.577.1985

Tel: 043.5?7.|983

"l
M6us6B09-DN

BAN THUYf,T MrNH sAo cAo TAI cHiNH
@Ap theo)

Ttrng du Phong trong

kj

"--. - 'r ' ' -''="-'- ki'

Hoirn nhaP du Phong trong

2''155'929'000

56 du cu6i ki'

6

C{c khorin Phq4U-!!3!

<"a
678,500,000

Ldi plrai tltLt

44,g13,312,322

Phai thLl cA nhatt

201,121 ,156

399,821,579

46.178,939,478
-W

40.230.232,699

Chi nhi trd tru'6'c

s6 ou cu6i

8

PhAn b6
160,292,363

46s,335,041

tlrtrl vin Plrong

38,165,911,120
386,000,000

Phai thu khac

cJi

678.500.000
678,500,

386,000,000

Cdng ty CP khodng slLn Clrir'r A TBD

Clri phi

0ll0ll20r4

3010912014

Ndi clung

3'J70'76"1'000

55 du'cu6i
305,042,684

xi

T'ni srin ngf n h?n khrlc

0ll0rl20l4

3010912014

-"'"t'-"-

Ndi duns

15,029,003,891

T4rn intg

Ki

1,361,098,582

qLr\. k1 ctto-c ngall llan

16.390,102,473

s6 ou'cu6i t<1'

16,835,510,1l1

l.t

10,000,000

.945.510,1I I

'9,v.97.-_'-

------'9

Tni san c6 dinh ho'u hinh

NOidung

M6y m6c thi6t

Phr""g tt6."An
bi ' "" ,ai-

Nguy6n gi6
So

dr"L

dau nanl

Tdng trong

Trong

c1o:

k!

r.537,360.605

Thi6t bi, dgng
oulin [-

cg

cQng
T6ng
rurrr Lvr'6

1,537,360,605


coNc rY co PuAn aPgcl
Dia chi:

fd$

6, Toa nhd APEC'

l4

eAo cAo rAl cuiNn
Qui,lll ndm 20ll

L€ Dai Hdnh' Hai Bd Trung' HA N6i

Fax:043'577'1985

Tel:043.577,t983

"l
M6us6B09-DN

BAN THUYET MINI{ eAo
fiAp theo)

cAo rAI cHiNH

Mua rnoi
Giarn trong ndm
56 ou cu6i

1.537.360,60s

1,537,360,605

164.358,504

764,358,504

I 15,302,044

I 15,302,044

879,660.548

879.660.548

773.002. I 0 I

773.002.101

Giri tr!hao mdn
,

r;

^:
50
du'oau naln

KhAr-r hao

trong

k!

Giam trong k

s6 ou'cu6i

Gi6

tri

t

cdn lai

Sti du'ddu nanr

s6 ou'cu6i

657.700.0s7

rj

l0 l-ii srin cd dinh vd hinh
PhAn mAm mdv tinh

Nguy€n gi6
So

dr-L

52,888,000

52,888,000

ddur r-rirrl

Giam trong nlm
52,888,000

s6 ou cu6i ti

Gi6

tri

hao mdn

So du daLr ndrn
Kh6Lr hao trong

52,888,000

52,888,000

52,888,000

52,888,000

k!

Giam trong k

.,^
,
\.. rlrr
Gi6

i,

r'rlrrl

tri

..,.
L\

cdn liri

So du dAu narn

s6 ou'cu6i

co'bdn dti'dan
56 dAu nnm

NQi dung

KCN vLra va nho Da H6i

-

l3l

Chi phf phdt
sinh trong ki'

.934.125-015

65,079,454

Didu

chinh gi6m

587,400

s6 ou cu6i tri,
131,998,617,069

I

CONC TY CO PNAN APECI
Dia chi: TAng 6, Toa nhd APEC, l4 L€ Dai Hdnh, Hai Bd Trung, Hd NOi

fel: 04i,177.

|

983

BAO CAO TAI CHINH
Qtty

Fax: 043.577. I 985

III

ndm 2014

"l
Maus6Bog-DN

BAN THUYET MrNH eAo

cAo rAr cHiNH

(ti1p rheo)
1-rung tdm TM
ChLrng cr,L

Vin

-l-hdi

31.16t.89r.149

NgLry

Plr[r

341,054,760

38,102,945,909

188.346.290

188,346.290

DA ChO Tarn Da

6.703.499.345

186,905,612

KCN Eidm Thuy

2.30t "981.591

755,909,091

3,057,896,689

'|'ITM Bic Ninh

t.t

14,521 ,000

| ,121 ,169,4',7 |

DA l'P C6ng ngh6 cao Hd

r, r28.806.976

1,t28,806,916

Cac DA Khdc

1.418.965.108

r,4 r8,965,108

Tdne C

12.648.47

|

183,l 50,269,951

I,363.,169.91 7

1,482,618,354

1,483,205,754

5

,401 ,186,603

r83,030.534.1 14

Gi6 tritlAu tu'
Ndi du

Sti'h['u

Cong ry Co phdn f)ALr

tLL

APEC

'l-hai

NgLrverr

Cdng ty C6 phAn DALTtu APEC [-and HLr€
Clong

ty'fNHH I

.t'V

ChdLr

A feO B6c Ninh

Cong ty CP Khoiing san ChAu A

30t09t20t4

0u0lt20r4

84%

53,002,503,156

55%

34,5 I 1,655,000

3,534,444,000

t00%

5,634,610,632

5,854,012,220

29.253,029,809

fBO

7,518,096,000

Cong ty CP Apec I-ld Narn

1,000,000

T6

DAu tu'vho Cdng

ty Li0n doanh, Li6n k6t
Gi6 tritlAu tu'

dun

Ti

16

Sti'hii'u

Ban quzrn ly TrLlong DH TLr thLrc DNA

l4

23%

30t09t2014

0t/0U2014

575,000,000

575,000,000

DAu tu'ddi han kh6c

Ndi

dung

Ghichrt

Co phi6Lr Cty CP DAu tu B6t d6ng san Ha Noi (C'LAND)
Co phi€u Cty CP Khodng sAn Chau d Th6i Binh Duons

30t09t2014
40,334,400,000
2,0t6,183,118

0t/0U20r4

40,334,400,000
2,016,193,17 g

CONC TY Co PHAN APECI
Dia chi: f6ng 6, Toa nhA APEC, l4 L€ Eai Hdnh. Hai Bd Trung, He N6i
Tel:

043.577.1983
'!,,

sAo cAo rAr cuiNH
Quy

Fax: 043.577.1985

III

ndm 2014

"l
MAus6Bog-DN

BAN THUYET MINH eAo
(ti theo)

l5

Tinh hinh thu'c hi€n nshia vu O6ivO'i Nhd
Sd du'dAu

Thu6 GTGT tlu.o'c khdu
'l'hLre

Gl'Gl-

nu.6.c

nIm

Tins trons lt

Girim tron

56 ou cu6i

tri'

cidu vdo

T6n
Thu6 vd cdc khorin phrii nQp

3,002,961,501

3

88,94 2,080

32,180,5 85

3,359,522,996

3,002,96 I ,501

388.942.080

,585

3,359,522.996

65,483, 193

32,3 80,5 B5

33,102,608

214.110.679

206,000,038

2t5,t66

2t4,t70,679

271,183.231

32,595,751

nhi

nu.6'c

i

^--^-I Lr
I llLlC L;

cAo rAr cHiNH

I

Thue'fNDN
]'hLr€'l'NCN

l5.l

ThuC

419,955,55

I

453.0s8. I 59

(ii6 tr!gia tlng

Cong ty n6p thu€ gid tri gia tdng theo phLrong phap khdLr rlLl vo-i thLr6 sr-r6t thu6 gi6 tri gia tdng theo quy
dinh cua
ph6p lLrdt hi6n hdnh

15.2 Thu6

thu nhdp ctoanh nghi6p

C6ng ty nop thLre thLr nhdp doanh nghi€p vdi rnri'c thLr€ sudt 25o/orran loi nhr-rdn chiu thu6

a

'l-hLr6

thLr nhdp doanh nghi€p hi€n hdnh

Thu6 thu nhdp doanh nghi€p hi€n hdnh phai tra duoc x6c dinh dr,r'a tren rhu nhap chiLr thu6 cira
ndm hi€n tai. Thu
nhAp chiir thu6 khdc v6'i thLr nlTdp dr-Lo-c bdo cao tren Bao cdo kdt qLui hoat dQng kinh doanh
vithu nhdp chiu
thLre khdng bao gorn c.1c khoan muc thu nhap chiLr thu€ hay chi phi duoc
kh6u tru.cho muc Oinn tinn ttruti irong
cdc ndtn khdc va cirng khong bao g6rn c6c khoan muc kh6ng phai chiu thLr6 hay kh6ng diroc kh6u
tri.cho muc
dich tinh thLrda ban hdnh
d8n ngay ker rhtrc kj ki roarr ndtn

-

Lg'i nhu4n/(t6) thuan tru.6.c

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t

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ouf ilt/2ol4

rhu6

k6 tl6n quy

III

nitm2ot4

2,jt0,313,603

(61

2,710,313,603

(610,774,755)

0,7.74,755)

Cric khoain tliAu chinh tlng/(gizim) lo'i nhu6n/(t6)
Thu nhap tir hoar ddng kh6ng th6c di€n n6p thLril TNDN

Lg'i nhuAn/(16) OiOu chinh tru'6.c thu6


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coNc rY co

nAO CAO TAI CHiNH

PUAN nPEct

Trung' Hd Ndi
chr: Tdne 6, Toa nha APECI, l4 L€ Eai Hdnh, Hai Bd
Dia
'a

ret:

o+3'.5f4.

t

ltl

Fax" 043 '57'7

Qui' III ndm 2014
I

985

"l
MAus6Bog-DN

BAN THUYfT MINH EAO CAO TAI CHINH
@Ap theo)

(2,'710,31 3,603)

Ld ntrtn trttoc clrtrY€n sang

Thu nhhp chiu thu6 u'6'. ti4 nny lien

6t0,17

4,'7 55

innl

Thu6 TNDN ph:ii tr:i cu6j k
16.2

Tinh hinh bi6n dOng v6n c6 phffn trong nim nhu'sau:

-V6n dAu

narn

otr{'lll/2013

Ndm 2013

264'000'000'000

264'000'000'000

V6n co plrAn tang trong nam

Co t(r'c loi nlrurdn

di

000

264,000,

V6n cd nhAn cu6i nlm
cltra

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30t0912014

0u0ll20l4

56

ng c6 phieu dalng ky phdl hdnlt

s0,000,000

50,000,000

lLro.

So

ng cO phi6Lr dd phat hdnh

26,400,000

26,400,000

lLlo.

26,400,000

26,400,000

26,400,000

26,400,000

26,100,000

26,100,000

C'6

56

lLLo-ng

PhiAu thtrcmg

co phi6Lr dang

ltLLr lr?rnh

('6 PhiAtr llttrrntg

-

10.000 d6ng/co Phi6Lr

M€nh gia co phieu:

sdn HNX
Todn b0 so co phitiu cira C6ng ty hiQn nay dang dLLgc giao dich tr€n

l7

Doanh thu b6n hirng h6a rir cung

cA

NCriduns'
Doanh thu clro thue lai
Doanh tltu Bdt

l9

Vin

Liiy k6 tl6n quf III
nrm 2ol{
Quf lll/2-ol-l

Phdng

san ddr,r tu

t,089,655.000

1,089,655,000

1.089,655,000

I,089,655,000

Gi6 v6n

Ndiclung
Cia von lttrar dong kinh doanh bAt dong san

Quf lll/2ol-l

quf III
2ol{

ndm


nAO CAO TAI CHINH

coNc rY co PSAN aPEct
Bd Trung' Hd N6i
nhd APEC. l4 L€ Dai Hirnh' Hai
JL .n" iuni u,

Fax:043.577

"uo
Tel: 0{}u577. 1983

Quj'
r

Iil

ndnt 2014

985

M6us5B09-DN

i

BAN THUYf'T MINH sAo cAo

rAI cHiNH

(tiaP tueo)

-

:

T6ng
g-

cOng:

Ou{

Nail dung
chiLng khodn

L6i

dALr ttL

Lii

ti€n gili, tiAn cho vaY

C6 tirc. lo-i nhtrAn dr-toc chia

Ldi dAu tr"r g6P vOn

2l

294,716,116

1,018,729,981

3,857,000,000

si.sn,ztg,gez

4,151,716,776

6,835,949,943

bAt

Chi Phi tiri chinh

Lfry k6 d6n quf

Dp.phong giarn gi6 diu tu chirng
tr-L

dr,L

(914,835"000)

(e 14.83s.000)

314,821,331

(320,312,31I

Phong

Chi phi tdi chinh khac

22

(1'661'209'833)

ol.oan:

chirng khodn

Hoan nhdP

T6ns

2,896,357,144

c

l,ty kid6n quf III

Chi Phi quan lj'doanh nghi€
Ndi

lll

a"Y ilV'?0

NOta""16 Cau

nim 201'l

lll/2014

clung

.

Chi phi nlran vi€n qtran

lY

Ou{
--'

nim 2014-

Ill/2014
"-'

843,6 I 6,203

2,659,',78'7,993

8,434,0 I 5

115,302,045

Chi phi d6 dung Van Phong
3

Chi phi khAu hao

21

2,020,000

Thu6, phi vd

tQ

Chi phi dich

vLr

Phi

rnua ngo2ri

Chi phi khac

T

23 Thu nhAP khic

l'18,494,955

i,720,000
5l'1,316,909
,10'1,127

,837,000

1

,7 15 ,9'7

4.691,

4,968

rAl ctliNu
Quy lll ndm 20I4

BAo cAo

CONG TY CO PHAN APECI
Hai Bd Trung' Ha NOi
Dia chi: TAng.6, Toa nhd APEC, 14 L€ Dai Hdnh'

Fax:043'577

ret:o+:.szz1|bti

I

985

"l
MAus6Bog-DN

BAN THUYET MINH gAO CAO TAI CHINH

trll20l4
Ch€nh l€ch d6nh gia lai

-fdi stin
331,213,561

Thu nh4p kh6c

25 Lii co'b:in trOn t6 PhEg

n

phin

b6 cho c6 tt6ng phd thdng

- Lo-i nhLrqn thuAn trong nim
- Nop plrat

tiin

quf III

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Lo.'i nhu$n

666,004,659

2,710,313,603

(610,17 4,155)

2,710,313,603

(610,7'7 4,7 55)

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- C6 tiLc chia cho c6 d6ng Lm ddi

Lg'i nhu$n thu4n chia cho c6 tl6ng ph6 th6ng
56 tu'g'ng c6 phi6u ptr6 ttrdng binh
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quin trong nim

ddLr ntrrn

26,400,000

26,400,000

26'400'000

26'400'000

- So lLro-ng co phiiiu binh qr-rdn ph6t hdnh trong narn
- So

luo.

ng c6 phitiu binh qudn rnua lai trong n6m

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tu'Q'ng co pnreu ph6 th6ng binh quAn trong

so

nim

Lfri co'bzin tr€n c6 Phi6u
Hd

l{Ail&&lhang

I0 nant 20l4

XC TOAN TRUONG

HOAI GIANG

KHANH

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