Báo cáo tài chính Hợp nhất Quý IV 2014

CQNG IIOA XA HQI CHi] NGHIA VIET NAM

CONG TY CO PHAN DAU TU'CHAU A
THAI BiNH DU'ONG

DQc

liP - TB do- H4nh Phtic

investment

nAo cAo rAI cHiNH HqP NHAT
eu{'ry

NAM 2014

HA NQI THANG 02/201s


cONc TY co PHAN APECI
Dia chi: f ing 6, fda nhd APEC, l4
Tel:

BAo cAo rAr cHiNH
LC

Dai Hanh. Hai Be Trung, Hd

043.577.1983

r.\Oi

Qui

lf

ndn

20ll

Faxi 043.577.1985

Miu

s6 B 01 - DN/HN

BANG cAN D6r Kf, roAN HqP NHAr
T?i ngiy 3l thdng l2 nim 2014
Don vi tinh : VND

TAI SAN

MA

THUYTT

so

MINH

A.

TAI SAN NGAN HAN

100

I.

TiAn vd cdc khodn tuong duong tidn

110

l_

2.
ll.
l.
2.

I len

h4n

phdng gidrn gid dAu tu ngdn han

lll. Cic khoan

L
2.
5.
6.

diu tu tiichinh n96n

ph,ii thu ngin h?n

22,446,312,589

52,200,452,300

t2l

24,902,24t,s89

55,571,2t6.300

(2,455,e29,000) (3,370.764.000)
t17,8J6,704,387 65,268,240,591

t29

l3l

Tra truoc cho nguoi b6n

132

Cdc khoan phdi thu khac

138

213,411.094
.595,638,229
86.241.066.r59

6l

40.246.736.38'7

(213,477.09s)

r39

l,t0

I.

Hdng tdn kho

l4l

t2.2J3,555.025
12.233.555.025

V.

TAi sdn ng6n han khfc

150

40,854,605,1 |

L
2.
l.

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l5t

7

t 52

5l

l5
v.8

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159

8

Ihud

v2r

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HAN

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vdo Cdng ty con

t)iiLr ru vdo Cong ty tion kiit. Iicn doanh
DdLr
DLL

tu ddi han khric

phdng girirn giii ddu tu tai chinh ddi han

Vl, TAi srin dli han kh{c

l.
l.

J44.lJ 4,6J0.092

220

278.00J.8J1.784

2J4,240,283,7J5

231

han

Chi phi trd trLLdc ddi han
'l'di srin ddi han khdc

23,255,500,960

0.0J6.J99

793.4',77.456
l .941

(

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52.888,000
(52.888,000)
lt

251

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252

13

258

l4

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10t,67r,795,686

217

r0s,185,165,218

62,842.145.141
40,314.403.778

64,850.765.218
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( 1.661 .20q.81J
)

5.900.265.029

211

|

268

4,327,856.000

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622,357,544,188

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24.461.004

222
111'

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2
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20

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'lhu€

6,904,553,830

9.000,000,000

130

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161,024,971,545

11,566,330,576
4.566,330.576

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236,9J7,507,689

1t2

C6c khoan tuong duong ti6n

Cdc khodn

3vl2/2014

4,909,l8 r,139
58

l.ll5, Be

4,327,856.000


cONc TY cO PHAN APECI

BAo cAo TAI cHiNH

Dia chi; Ting 6, Tda nhd APEC, l4 L€ Eai Hdnh, Hai BdTrung, HdN6i
Tel;043.577.1983
Faxi 043.577.1

Quy lV ndm 2011

tuiu

s6

s

01 - DN/HN

eAi\c cAN odr Kf roAN He" NHAr
T?i ngey 3l thdng l2 nim 2014
@dp theo)

Don vi tinh : VND

MA
SO

NGUON V6N

A.

NO PHAI TRA

l.

Ng ngiin hgn

310

l. . Vay vd no ngin

2.
3.
4.
5.
6.
9.
ll
ll.
l.

THUY6T
MINH

han

3l

3l/t2t2014

0t

/0v20t

338,074,3t 1,863

227 ,491,657

29r ,307 ,259 ,563

179,349,254,636

4

,t36

I

r5,000,000,000

9,500,000,000

Phai trri ngudi b6n

312

94,063,67 0,519

19,728,775,908

Ngudi mua tra tidn trudc
Thui! vd ciic khodn phdi trd nhd nu6c

313

314

Phai trzi ngudi lao dong

496,875,8t7

281

315

351,320,015

240,t94,026

Chi phi phdi trd

316

79,853,091

79,266,9t0

Cdc khoan phai rra. phrii nQp ngin han khiic
Qu! khen thudng, phfc loi

319

l8l,3 l t,986.619

323

(2,446,6t8)

Nq dAi h?n

330

46,761,052,300

48,142,402,500

Phai tra ddi han khdc

333

46,167 ,052,300

48,142,402,500

B.

VON CHU SO HU'U

400

284,283,232,32s

277,857,950,501

L

V6n ch0 sri h0u

410

284,26J,232,325

277,857,950,501

l.

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4ll

264.000,000,000

264,000,000,000

2.
7.

'l'hing du v6n
c6 phrin

412

48,496,600,000

48,496,600,000

Qu! dau tu phiir rrien

4t1

8.

Quy dU phdng tai chinh

4t8

24,751,612

420

(29,526,993,901)

trL

cira chu sd h0u

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v|.2.9
l6

|

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540

73,621 ,382

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|,268,8'74,614
24,751,612

622.J57,544,188
ngCry

l0

(35,932.2'1 s,72s)

thdng 02 ndm 2015

PHUONG

Page 2

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505,Js9,607,6J7

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BAO CAO TAI CHiNH

CONG TY CO PHAN APECI

Qui, IV ndm 2014

Hai Bd Trung' HdNQi
Dia chi: Ting 6, Tda nhd APEC, l4 L6 Eai Hdnh'
Fax: 043 577 1985

Tel:043.577.1983

BAo CAO LUU CHUYEN TIEN TT HqP NHAT
(Theo Phtong PhtiP giin tiiP)
Quf IV nnm 2014
Eon

Quf W nIm

cHi TI6U

D6n Quf W

2011

Luu inuy6n tidn tit ho4t tlQng kinh doanh

I
t.

Lgi nhuQn tttc thud
Eiiu chinh cho cdc khoin

2.

- Kh6u hao TSCD

02

221,\72.732
(146,3',7

168,4

- Chi phi l6i vaY

06

(8 r 5,981,483)

Lqi nhu|n tir hog ttQng kinh doanh trrtfc thay d6i

08

(10,3s3,364,876)

- (Tang)/giam c6c khoan Phai thu

09

(9 5 ,449 ,9 | 6,0'17

- (Tang)/giam hdng tdn kho

10

- Tang/(giim) c6c khodn phAi tra (khdng ke lai vay

ll

tu hoat

dQng ddu

tu

- (Tang)/giam chi Phi tra trudc
-

f

i€n l6i vaY dd tr6

- Tidn thu kh6c tir hoat dQng kinh doanh

Luu chuydn tiin thudn tir hogt ttQng kinh doanh
Luu chuy6n tidn tit ho4t tlQng dAu

tu

(1

1,489,027,543)

(29,087,17'

)

(2,051,935,818)

23,502,911,924
(24,644.1

1

5,697)

426,170,628

34,612,308,938

106,242,280,634

12

(991 ,083,890)

219,874,291

13

815,981 ,483

(29,087,I7

l5

5,069,478,61 I

'

157.495,000
I ,259.7

l6

- Tidn chi khdc tu hoat dQng kinh doanh

50,378

(4,193.706,700)

4,833)

(t6,001 ,882,749)

16

2013

39,346,282,962

05

- Lai.

37.818

35,505,036,990

20

3,281,440,067

2l

(43,984;120,181)

:

Ti€n chi d6 mua s6m, x6y d\ng TSCD vd c6c TS ddi han

1,721.096,705
(76,04 3,44 3,280)

TiAn chi cho vay. mua ciic cdng cu ng crla don vi kh6c

vi k
Tidn thu hdi cho vay. brin tqi c6c c6ng cq nq cira don

25 ,851 ,17

4

,7

1

|

65,499,656,669
(51,611,86s,218)

Ti€n chi diu tu gop v6n vdo don vi kh6c

25

Ti6n thu ldi cho vay, c6 trlc lgi nhudn duoc chia

21

16.007,882,149

I1,620,160,644

30

(2,119,663,321)

(48,811,394,480)

33

15,000,000,000

9,500,000,000

Lru thul in tiin thudn

III.
l.

6,995,701,457

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4.

TiCn chi tra ng gdc vay

Lru

chuydn

tiin thudn h

hogt itQng tdi chinh

Luu chuyiln ti6n thuAn trong

ki

(50 = 20 + J0 + 40)

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34

(9,500,000,000)

40

5,500,000,000

9,500,000,000

50

6,66t,776,746

(3,806,3s7,490)

60

6,904,553,830

39,410,9r 1,320

70

Hd NQi, ngay 10 tfuing 02 ndm 2015

C6NG TY co PHAN APECI

Kf

TOAN TRU.oNG

ox

ol
t(l

,o\

vt
NGUYEN HOAI GIANG

TRAN vO PHIJoNG


BAo cAo TAI CHiNH

CONG TY CO PHAN APECI

Quy IV ndm 2011

Dia chi:Ting 6, Toa nhd APEC, 56 14, Le Dai Hdnh, Hai BirTrung, HirN6i
Fax:043.577.1985
Tcl: 04-.1.577.198-.j

THUYET MINH BAO CAO TAT CHINH HgP NHAT

l.

TO chri'c

vi

ho?t tlQng chinh:

C6ng ty C6 phdn DAu tu ChAu A - Th6i Binh Duong ("Cdng ty") l,I c6ng ry c6 phin ho4t,dQng
tireo"sidv ehi.ne nhdn dane ki kinh doanh s6: 0l0l0ii146 ngay 31 thdng 07 nim 2006 do So k6
t,nucli ut Diu iu thirnh pf.,O fua Nni c6p. Trong qu6 trinh ho4t dQng, GiAy chilng nhin ddng kf
kinh doanh di duoc srla ddi nhu sau:
N6i duns diiu chinh
Giiv ch nu.thruifuB &i-katlLdoanh:
56: 0103013346 ngdy l2theng l0 ndm 2007 Thayddi nginh nghA kinh doanh vd sti c6 phin
cira c6 d6ng sang lap

56: 01030I 3346 ngdy I I th6ng 03 n6rn

2008

2008
0301 i346 ngdy 2 l th6ng 07 ndm 20 l 0

56: 01030 I 3346 ngdy I 6 th6ng I 0 n[m
56: 0

1

Thay ddi ngdnh nghd kinh doanh vd s6 c6 phin
cira c6 d6ng s6ng llP

Thay d6i ngdnh ngh6 kinh doanh
-thr1 doi dia chi ddng ky kinh doanh
Thay ctdi vtin didu

Sri:0102005769 ngdy

ll

0l thring

lQ

tr6n ddng kli kinh doanh

nanr 2012

Vdn diAu ld cira C6ng ty ghi tr6n giAy chung nhAn dang ki kinh doanh l2r: 260 ty d6ng'
'I ru so chinh cua C6ng ty dat tai s5: Tdng 6, -l'da nhd AI'EC s6 l4 L€ Dai Hdnh, qu'n Hai Bd
'frLmg. thdnh ph6 Hd NQi, Vi€t Nam
'l hco Oi6y chilng nhAn ddng kf kinh doanh, C0ng ty hopt d6ng ch.u yeu trong linh vuc:. Dich vq
tLr v6n daLr tu trong vd ngo2ri nutrc: T'LL v6n, rr6i gitri, kinh doanh bat dQng sdn: Tu v6n vd qudn ly
kinh doanh. chi6n lugc kinh doanh; Nghi€n ciLu, phAn tich thi truongl Tu v6n mua, b6n, s6p nh4p
J,)anf, ngl]igp c6 ptrin h6al Tu vdn i4p vd qudn ly du 6rr. ddu tu: ni.n vu m6i gidi, xirc ti6n
thuong mai; Dich vp t6 chirc sp ki€n, h0i nghi, h6i thAo, tri6n l6m; Dich vq quan h0 c6ng chungr
gia hi€u qud kinh
Quirng cao thLLong rn4i vd phi thuong mai; Nhan uy th6c dau tul Dich vu d6nh
t6 du 6ni Dich vu cAm d6t Dich vu iry th6c xuAt nhap khALr: Dgi lli mua. dai l;l b6n, kli giri hdng
hoa: Kinh doanh. khai thdc v A qudn ly chg.
Cdc don vi trUc thudc v?r c6ng

ty cbn:

'[6n rlrrn vi
Cdng

ty

TN I

lll

ChAu

binh Duorrg lldc Ninh

tl

-

Thdi

ty Co ph6n APEC

C idm DOc

Khu Thanh Son. Phuong Vi

N

gul

in Chi Vuo. ng

Ninh. TP bac N inh

Cdng ty Cri phdn DAu tu AI'EC
l-hai N sLlven
Cl6ng

Dia chi

Land

Khu Cdng nghiQp Di€m 1huY.
huy€n Phir Binh,

l

N guy6n

Chi Vugng

hdi Nguy€n

s6 30 L€ Lo-i, TP. Hu6

Hd xuan vinh

llu€

Cdng f1, co ph6n AI'EC hd Nam

Ting 3 nha 205 duong Ld Iloan, Nguy6n Hodng Linh
P. Quang 1rung. TP Phn LY" Hd
Nam


\ ( O PHAN APE('I
Diachr: Ting 6, Tda nhd APEC, 56 14, LeDai HAnh. Hai BdTrLrng, HdN6i
Tel: 04.1.577.1983
Fax: 043.577.1985
( ONG

BAO CAO TAI CHiNH

I

THUYET MINH BAO CAO TAI CHINH
(Tiip rheo)

eu! IVndn20t4

HO.

P NHAT

Kh6i qu:it chung vd C6ng ty con:

-

C6ng t)'-l-NHH I

TV Ch6u 6'fhrii Binh Dunng-

bdc Ninh

( ong t) INHH I lV Chriu d lhdi Birrh Dutrrrq- bdc Ninh dLroc rhanh lip theo. gidy dang
k;i kinh doanh s6 2300558864 do phdng DKKD. - So k6 hoach dAu tu.tinh Bic Ninh k;i
ngity 191712010. Gi6y chLing nh6n DKKD thay d6i lAn 2 ngb,y 041812010.

.

V6n diAu

I!

16

50.000.000.000d ( Nam muoi tri6u ddng )

hiiu vd bi6u quy6t cira C6ng ty C6 phdn DAu tu ChAu ri Th6i Binh Duong trong
I TV Ch6u ri Thdi Binh Duong - B6c Ninh ld 100%

lQ so-

C6ng ty TNI'{H

-

( ong ry Co phAn Diu ru APEC flrdi

NgLrverr:

Cing ry C6 plrdn Driu tu APEC llrai Nguyen drroc thdnh ldp theo girii ehung nhdn diu iu
.o:17201 100001j do Burr Quan lj eic khLr Cong nghiep Thdi Nguydn cAp ngay
04t6t2009.
V6n ttidu

l,-r

: 100.000.000.000 ddng

Tj,

lQ so hirLr vd bi6u quytit cLia C6ng ty Cd phin Diy rLr.Chau A Thdi Binh Duong trong
C6ng ty cd phdn E6u tu APEC Thrii NgLrv6n ld t35%

-

( ong ry t'o phdn API.t Land Ilud
( ing t1 ( o phdn APE( Larrd Hud dLro-c
3301 232560 do So k6 hoach vd EAu

rlr?rnh lrip

rheo

giil

dang

kj

kinh doanh

sd

tu tinh Hd Nam c6p ngdy 30t5l20l}

V6n di6u le 100.000.000.000 d6ng.
'l1y'

l€ sd

h.nLr

va bi€u quy6t cia C6ng ty C6 phin Ddu tu ChAu 6 Th6i Binh Duo.ng rrong

cfing ty C6 phAn A PIiC Land Hu6 ld 55%

2.
Nim

T6m

tii

tit

chin h

NAm tdi chinh

C& s0

chinh srich kii to:in chii y6u:

lip

bit

dAu

ti

ngdy 0 | rhdng

0l

vA ket rhuc vao

ngiy

3

I thring 1 2 hdng ndm.

b:io cfo hgp nh6t

lldo cao tzii chinh ho-p nhAt dLroc lap tr€n co sir l}io c6o tai chinh cLia c6ng ty c6 phAn ddu tu

Chdu d'Ihdi binh duong vtii.cdc Bao c6o tai chinh cira ciic C6rrg ty con ld : C6ng ty TNHH I TV
-lhrii
Ch6u 6
Binh Duo-ng Bac Ninh . C6ng ty Ct6 phin APEC Land Hue, C6ng ty C6 phAn Driu
ru APLC Thrii Nguy€n.
C6c ngi€p vu luAn clruydn n6i b6 va s6 du nt'i bd gita Cong ty C6 phAn DAu tu Chdu 6 Th6i Binh
Duo-ng vo'i c6c c6ng ty con d6 duo-c loai triL khi hop nh6t trong brio crio tdi chinh.

('ir ddng thi6u so tlong rai sdn thLrAn cua cong ty con khi hop nhAt duoc x6c dinh Id
mot chi ti0u ri€ng bi€t t6ch khoi phan vdrr chLli sd_hinr cira cd d6ng cira c6ng ty. L.gi ich cLia c6
ddng thidu s6 bao g6m : gi6 tri cric kyi ich cLtia c6 d6ng thieu s6 tai ngdy hq.p nh6t ban dAu vir
L,.ri iuh cua

6


(]ONC TY CO PHAN APECI
rring
O, roa nhd APEC. 56 14, Le Dai
oiu ct',,

'fsl:043.577.1983

!:l!,^lli

BA Trung' lld

BAo CAO TAI CHiNH
QuY IV niln 2011

NQi

Fax:043 577 1985

THUYfT MINH BAO CAO TAI CHINH HQP NHAT
tTieP tht Lt t

v6n chu sd
phAn lo-i ich cira c6 ddng thi6u s6 trong su bi6n dQng cLia t6ng
kinh doanh.

hiu ttl

ngdy hop nhAt

d6ng Vi6t nam ("VND'), theo-nguyCn t6c gi6 g6c vd
U6o cao tdi chinh hop nhAt duo. c lAp bing-.rr6p
nnan chunglai Vi€r Nam. C6c nguyen tec ndy bao
phi hg_p vdi c6c nguy6n tac 16 io6n dtLgc
ViQt Nam vd.c6c quy
quy dinh.-tAl cac chuAr., nrlLc fe toan Viet Uam. lle thfing ke to6n
g[*
b6o c6o c6 li6n quan
Ef"i f.a tiran Llen hdnh tai Vi6t Nam. Do dri. birng can dOi k6 to6n vir c6c
tn"
re, qr.,a hoat d0ng kinh doanh vd luu chuv6n tiin te va v€c su dr'rng
Il:l^*.1:::.,11
ViQt
cira
toirn

ph6p
kd
phuong
va
,,rt-r1'.rg ngu,ii tt'tOnglOuq" ttrOng ti'r ud cac ti1 tyc'.ngry6n.tae
tdi chinh. k€r qui ho4t dQng kinh
Narn. vA ho-n nia. kh6ng nhdri muc dich phdn rinh tirrh hinh
ngtryen tic vd phuong ph6p k6 to6n dugc thira nh6n
anu,-rf,r ta fur., cnuydn tiAi t9, pfri, hqp uOi cic
chung o c6c nudc vd th6 ch€ khac ngodi Vi6t Nam'

.i.

t!i"f,

"l

"i

Ap dung Luat k6 toen vir cric Chuin mg'c k6 torin ViQt Nam

i-r)

L

u?t kd todn

'frong ndm, Cdng ty dd tuin thrl Lu6t k6 toen ban hdnh ngdy l7 th6ng 06 nam 2003 vd Nghi dinh

kdrntheos6:129/2004,S1D-Cpu^rhdrrhngal'3ttn6ngOSndm2004ciachinhPhrlrquydinh

"f1,to.g
hoat ddng kinh doanh'
dAn thi hdnh mdt sri di€u crla-L.uit Kti to6n 6p dung trong
.r,'i ii3i .,a

b)

ChuAn muc k6 to6n Vi€t Nam

.T.rong

n6rn. ct6ng

ty d5 6p dung clhc do k6 torin vi6t nam ban hdnh theo 1uye1 dinh s6:
*'
lslzfroolQo-eringal'zo inang 63 nanr 2006' vA trong ph4m.vi liin auln' 9a1 din
ll-':l.T*
thr,r'c hi6n'

bir sung. huring
t.6n Vi6t Nam do 86 ldi chinh [an hdnh vd c6c vdn ban sr]ra diri.
Ngu1,6n tic ghi nhin ti6n vir c:ic khoin tuong duung ti6n

a)

Ngtry6n t6c x6c tlinh crrc khoan tiAn

T.idn m5t ld khodn tdn
s6 qu! ti€n rndt.

mit, ti€n gLri ngAn hirng

qu! tai c6ng ty tai ngdy k6t thic k!/ndm tdi chinh

v2r

c6 su d6i chi6u v6i
dQng hqp phdp tqi

lidn uLri nuan hlng lir c6c khodrn tidn gui tai eae ngarr harrg duo'e phep hoqt
Viir niarn ia aun. a6i chi6u so dtr r'ii cAc Ngirr lrang tai ngdl k6t thuc ndm tar chrnn'

bt

\gLrl en tac rac dinlr cde kho:rn tuong dLlrrng tiert
t: \14.":"9
qu6 3
Cac khoAn tuong duong tr€n la cric khodn dAu. tu ng6n han kh6ng
ll3",C.
ke tu
;;;),J;;6t a6 Ji,-'g trrairr tidn vd khdng.c6 rrhi6u riri '.o trong vi6c chuy6n d6i thdnh tien
chinh'
ngirl'- nrua c6c khodn dAu tu d6 tai ng?ry k6t th[c nAm tAi

c)

(

ac giuo diclr

bing ngoai

td

trtng ndm dugc quy ddi sang VND
Cac giao diclr bing c6c dor vi tiin t6 khric Vn'D phat sinh
bInE
rrpitiri san v2r.conB noco
theo t1 giri h6i doai rtLcrng tLng tqi ngdy giao dich Ciic ktroan
-,96c binh
giao
dich
dod,i
gia h6i
diri sarrg VND theo

.a.

i;.", iia",q t1,a. i,ii iNO iuo-."qu,"

ti

nlm tdi chinh. T6t ce c6c
qu6n t16n rhi rfuong ngo4r,rQ li6n ngdn f,an!.Ong bfi tqi thrii Aiem cu6i
c hach to6n vdo b6o c6o
duo.
hi6n d6u
khoan ch6nli lech t! gi6 hoi alo6i chua rhu;hien va di thuc
l<6t quri lroat ddng kinh doanh.
Cfc kho:in PhAi thu

(]dNC I.Y CO P}IAN APECI
.l

Dia chr: Ang 6, Tira nhzr APEC. SO
I el: 0.13.577.1983

BAo cAo TAI CH iNH

l4'

LC

Qui IV ndn 2011

Dai Hirnh, Hai Bir l'rung' Hi Noi

Fax: 043.577.1985

THUYTT MINH BAO CAO TAI cHiNH HgP NHAT
[iAP rheo)
cli du phdng cdc
cac kho6n ph6i thu duoc phdn 6nh theo gi6 tri udc tinh c6 th6 thu h6i sau khi trir
varo d6nh girl c[ra Ban Ci6m
khodn phii thu khtr ddi. DU phirng phAi ih, tl.t6 at,i duo-c lAp vd dua
d6c v€ c6c khodn nn kh6ng c6 khd nang thu h6i'
vd c6c khodn
C6c khodn phai thu khrich hdng. trd tru6c ngutri bdn. phdi thu n6i bQ.
rai thiii didm bdo edt':

phii thu kh6c

xuirt kinh
N6u c6 th(ii han thu hdi hoac thanh to6n dudi nrdt nam hoac mot chu k;i sZrn
d()ar)h duo. c phdn loai l2r tai san ngan han
.
Nei c(r tht)i han thu h6i hoac thanh todn tfen InOt nam hoAc m6t chu kj' sdn xuAt kinh
doanh duo-c ph6n loai ld tiri san ddi han.
'l-ang ho6c gidm sii du tiri khodn du phdng duo-c tinh vdo chi phi quan lli doanh nghiqp trong ky'

r

Tiri san c6 dinh hi'u hin h
'frii sdn c6 dinh hlu hinh duo-c ph6n linh theo nguy6n gi6 tri di gi6 trl hao mdn lfry kC Khi tai
dtloc siL dung nla. ngLryen gi6 vd hao mdn lny kd cia tdi sdn dugc lo4i
shn dLlo-c ban hay khong
"pnat
sinh ti vi6c thanh li tdi sdn dugc hach to6n vdo b6o c6o k6t qud hoat
LfrOi*i f.f-,uan ua tailt6
dong kinh doanh.
mua tdi san, thu€ nhip kh6u, c6c khoan
Nguy€n gi6 crha t2ri sdn c6 dinh huu hlnh bao g6m gia
-uicc
dua tdi sdn viro trgng th6i vd vi tri stn
t1r-uii'truJtnu vd cAc chi pr-.,i iien luun truc ticiacn
vdo si dung rrhu:
,a,,g ,u a\,ng. cac chi phi phat sinh sau khi tai san c6 rlinh hiiu hinh dd dua
ctrilhi sira c,hfi.a: bdo du:ong vd dai tu, thuong duo. c.hgch to6' vdo hoqt d6ng sdn xuAt kinh doanh
rirng l?r c6cchi phi

tr..ng k! phrit sinh chi phi.;Irong trudng ho. I cr1 th6 ch[r'ng nrinh rnQt cach. rt)
hinh
dinlr
s?rn.co
na;,ia,r, ring lqi ich kinh te tuorig lai udc tinh thu duoc ti viic su dr,rng,tai
-h,ii
v6n hoa ldm
urior quA tieu chuAn hoat d6ng d6;h gi6 ban dAu cira rai san" thi c6c chi phi ndy duoc
tang ngu)-en gi6 cia t2ri s6n cd dinh hlu hinh.
trong
Khdu hao tii sAn cd dinh hiu hlnh duo-c trich theo phuo'ng phdp kltau hao duong thang
su6t thtri giarr hilu durrg u6c tinh c[ra c6c titi sdtr nhu sau:

56 ndm khdu hao

Tdi san
M6y rrtrc va thi6t bi
Phuo-ng ti6n vAn

tdi

l'hitit bi. dung cu qtrdn li

l0
3

Tiri sdn c6 tllnh vd hinh
'l'ai sdn c6 dinh vd hinh dLLo-c ghi nhin theo ChuAn rnr.r'c k6 to6n sti: 04- "Tdi sdn c6 dinh vd
2001 va thong tu
hinh,,. ban hinh theo quy€t dlnh so: 149/2001/QD-81 C ngdy 3 I th6ng I 2 nam

tr€n.
s6: I 6l12007/T-l -BTC gnay 3l thdng 12 ndm 2007 hLrdng dAn thuc hien ChuAn muc
PhJt utttnt utr4 t itit.

Nu.ur!n']iicuaplrerlrnemrrr6ytinhldtodnb0cricchiphirndC6ngtyd6chiratinhd6nthdi

diErn dLra'plin rnAm vao sLi dung. PhAn mdm rn6y tinh dtrgc khAu hao trong 3 ndm.

Chi phi xiy dqng co bin dii dang:


(]ONG TY C6 PttiN APECI
Dia chi: 'l'dng 6. I-da nhd APEC. Sd
'I

14. l-e

Fa\:

el: 043.577.I983

Dai ftanh, Hai Bi

-lrung,

BAo

c^o TAI CHiNH
Qtli IV ndn 2011

tlA NQi

0.11.577.1c)85

THUYET MINH BAO CAO TAI CHINH HqP NHAT
(TiAp rheo)

chi phi x6y dung co ban do dang phan 6nh gi6 rri nh,r xuong va mdy moc thi6t bi chua dugc
hoarr thdnh vi6c xdy dyng vd lip dqt vd drLoc th6 hien theo nguyen gia. chi phi xdy dung co- ban
do dang kh6ng dugc rrich kh6u hao cho ro-i khi c6c tdi sdn d6 hodn thdnh vir dugc dua vdo

su

dqng.

B6t rlQng sin

tliu tu

B6t d6ng sdn ddu tu duoc th€
gi6 tri hao mdn liy k6.

hiin theo nguyen giri bao gorn cdc chi phi giao dich li€n quan

triL di

'Cl6c chi phi li6n quarr d6r b6t dQng sdn cliu ttL ph6t sinh sau khi ghi nhQn ban
hqc,h todn
94r.9tg:
ich.kinh

t6 rong
dugc.lgi
vdo gi6 tri cdn lqi cua bAt tLrong lai nhidu hon mic hoat ddng duoc d6nh gi6 ban d6u cLra bat d6ng sAn d6u tu d6.

Khi thanh l1i/nhuo-ng ban bdt ddng sdn dAu tu" ch6nh lech giia ti6n thu thuAn ti vi6c brin tdi sdn
vdi gia tri cr)n lai cua tdi sdn ddu tu dLLgc ghi nhqn vdo k6t qud hoat dQng kinh doanh trong k!. Viec chulin tu bAr dong san chu so hDu su dtrng thinh bdr dong san ddu tu chr khi co :r; tha1 doi
v6 muc dich su dpng nhu c6c trurrng hop chtit so hiLr chim dilt su dqng tdi.sdn d6.vd bat dAu cho
hi'n khdc thua hoflr ddng hoac khi k-dr rhuc giai doan x6y dLrng. Viee chul dn ru bdt.dQng san dau
tu sang b6t d6ng san chi so- h0u su drlng hay hang titn kho chi khi c6 sq thay d6i.v6 muc dich srjl
clung ,ihu. c6c triLring ho. p chri so hnu b6i dAu sri dung tai sAn ndy hodc bit dAu tritin khai cho muc
dich ban.
Crlc khorin dAu tu'

a)
(ic

CAc khoirn dAu

b)

C6c khodn dAu tu diri han

tu ngin han

kltoan diu Lu ngin hatt bao gotn: qLrldn :tr hrirr cac lilai co phi.6u: cong trai: chLrng khodn
niem 16t c6 tinh thanh khoin cao. co the de dang ehLrl.rrr drli thdnh ti6n vd c6 thdi gian dAu tu dq
Lien khting qua mt\t nam. Cid trr eac khoan diLr ttr ngan han nd; duoc xdc dlnh theo gid mua
thuc te.
Cdc khodn dAu tu ddi han vdo chilng kho6n. cdng ty con vd cong ty liin k6t duoc ghi nhdn theo

gia g6c. C6c khodn lgi nhu6n dtLgc ph6n ph6i til lgi nhuAn liry k6 cira c6c c6ng ty con vd c6ng ty
tlen ttit tuu ngiy thuc hiQn cdc khotn dAu tu cfuLo-c hqch torin vdo ktit quA hoat d6ng sdn xu6t kinh
doanh trong k!.

Khi thanh l1i rndt kho6n dAu tu, phAn chdnh l6ch giiia gi6 tri thanh
to6rr vdo thu nhdp hohc chi phi tdi chinh trong kj'.

e)

Du phi'ng giam gih cdc khoan

lj

vd gid

tri ghi

s6 dugc hach

dALt tLt

kh()tn diu trr drroe trich l6p nhirn phan iinh chdnh lceh giam giiia gia
rli dnLr tu rheo s6 :ach voi gid tri thi trucrng rai thtri di6m ldp biio ciio tdi chinh. Viec trich kip d r,r
phdng tlLLo-c thqc hi6n cho tirrg khoin dAu tu vd tiLng loai chilng kho6n thu6c sd hiru c[ra c6ng ty.
l)Lr phjrrg giarn

Chi phi tli

eLia c6c

hat,

lom lai ti6rt ra1 ngin ltrtt. lAi tiin va1 ddi han. k6 ca ldi rien

va1'

t hi phi di rar
lihoan thdu

gii

ch i.

va1 tr€n cac


BAo cAo TAI cHiNH

(]ONG I'Y CO PHAN APECI

Drachr ling6. Toc nhA.APEC. So 1,1, LeD?i Hinh, Ilai BdTrung, IIANQi
'lel: 041.577.1983
Fax: 043.577.1985

Quy IV ndn 2011

THUYET MINH BAO CAO TAI CHINH HQP NHAT
(Ti2p theo)

Chi phi di vay ducrc hach to6n nhu chi phi ph6t sinh trong ki ngoai tru c6c t

Chi phi tli vay li€n quan tr$c ti6p d6n viQc ddu tu xdy dung hoic sdn xuAt tdi sdn dd dang duoc
tinh vdo gid ti! cira tdi sdn tl6 (drio. c von hoa vao nguy0n giri tdi sAn d6). Chi phi di vay dunc v6n
hoa khi c6ng ty.chac chin thu dugc loi ich kinh tC trong tuo-ng lai do srl dung tdi sdn d6 vd chi
phidi vay c6 the xec dinh duoc rrOt c6ch d6ng tin c6y.
'1'ai sdrr d6 dang ld tdi san dang trong qud trinh ddu tu xdy dung vd tdi s6n dang trong qu6 trinh
san xudt cdrr c6 nrdt thoi gian dir ddi (trdn 12 theng) dC c6 thC dua viro sil dung theo mpc dich
dinh trurlc hodc de b6n.

Chi phi chn phin b6 vh chi phi

tri

truoc diri hgn

Chi phi chd phAn b6 duo-c tr)nh bdy 6 khodn rrqc chi phi tra trucrc ngan hqn ho4c chi phi tra
trutic ddi hqn tr€n bAng can d6i k6 toan. CAc khodn muc ndy duo-c.phdn b6 trong thoi gian tra
truric cua chi phi hoic trong klioirn thiri gian md loi ich kinh t6 du ki€n duo-c tao ra.
('ric loai chi phi sau dAy dLLo-c hach todn viro chi phitrd trutic
dfrng kinh doanh trong thrii giarr 2 ndm:

o

COng cr,r, durrg cq xu6t dirng

C:ic khoiin phii

tri

d?ri han de phrin bd viro ket qua ho?t

voi gid tli l6n

ngrdi b:in

plrii tld ngurii b6n bao 96m: c6c khodn ph6i trd cho nhd cung c6p tdi san: vdt tu: hdng
h6a: dich vu .... dugc theo d6i chi tiCt cho tilng hdng hoa. djch vu dd nhAn nhung d6n cu6i kj, vin chua co hoa don thi kd todn sii dung gi6 t4m
tinh d€ ghi s6 tri gi6 cdc khodn ph6i trd cira hdng nhAp chua c6 h6a don ndy. Sau d6 k6 toAn thuc
Cdc khoan

lri,,lrr diAu

chinh theo gia thLlc t6 khi dd co lroa don.

Cdc khozin chi€t khdu thanh todrr. gidrn gi6 hdng b6n ctla ngutii b6n duoc hach to6n tuong [r'ng
r tli khoarr phai tla eo li6n quan dd ghi gidm s6 rro- phri tra phat sinh ban dau.
ThuA thu nh{p doanh nghi6p
'l
hu6 thu nhAp doanh nghi0p trrrnr: hao eao k6r quil h()at ddng s6n xu6t kinh doanh c[ra nim tdi
chinh bao grlm thLr6 thu nhAp phdi tra trorrg narr vd thud thu nhdp hodn lai.
'l hu6 rhLr nhAp doanh nghi6p hien hanh th6 hi€n s6 thu6.phiri ndp trong ndm tdi chinh theo thud
sudt duoc 6p dung vdo ngdy k6t thlrc ndm tdi chinh va bdt kj, birt torin di6u chinh d6i vtri sd thu6
phdi nop cira nAm trlrdc.
'l hLr6 thu nhAp doanh nghi€p hoin lai ducrc x6c dinh theo phuong ph6p ghi ng phdi tri tr€n b6ng
can OOi k6 toiin dua trdn s6 ch€nh l€ch tam thdi gi0a co so tinh thu6 cua tiri sdn vir c6ng no- v6i
gia trr so sach cua cdc khoan muc na1 . Tiri.san thu6 thu nhdp hodn lai vd thu6 thu nhdp hodn lai
phai tra duo-c xac dinh theo thu6 suit du ki6n sE 6p dr,rng trong nAm tdi chinh nrd t?ri. s6n thu6 thLr
nhiip hoin l4i dLLo. c thu h6i hay thud thu nhdp hoin lai phai trA dua trdn miLc thud su6t c6 hi€u ltLc
vdo ngdy k6t thic ndrn tdi chinh.

'fdi

ghi nh6n cho.ciic lvd s6 l6 thu6 chLLa siL dung trong pham vi chac chan cri dLr lo-i nhugn tinh thu€ trong tuong lai cl6
sLl dLrng c6c khoin ch0nh lech tam thcri duo-c khdLr tri vi s6 l5 tinh thu6 chua su dung d6.
sdrr thLr6.thu nhAp hodn lai cluo-c

t0


BAo cAo

CONG 'I'Y CO PHAN APECI
Dia chr: Ting 6.'fda nhd APEC, Sd 14, LC Dai Hdrnh, Flai Bd Trung. Hir Ndi
Faxr 043.577.1985
Tel: 043.577.I983

rAt cHiNH

Qt$ lV ndn 2011

THUYET MINH BAO CAO TAI CHiNH HQP NHAT
(Tit)P theo)
vd
Ciri tri ghi s6 cira tdi san thu6 thu nh6p ho1n lai duoc xem xdt vdo ngdy k€t thic ndm.tdi chinh
d,ro. si-u..n d6n nruc ch6c chin c6 di lgi nhuan tinh thuti cho phdp s{r d'ng m6t phan ho4c todn
bo tai san thLr6 thLr nhrip hodn lai.

Ngudn v6n chrl str h['u

a)

V6n dAu tu cia chi

Vorr daLr tu cua chu so

b)

hi

tr

so-

hiu

duoc glri nh6n trdn so so rhue t6 r 6n gop

Ghi nhAn c6 tilc

tric trA cho c6c c6 phiiiu iru dni phdi hoirn tr?r cltLgc ghi nhqn ld mQt khodn no phdi trA tr€n
cdng b6.
co.so- diin rich. C6c cd tfc kh6c duoc ghi nhan ld no phai tfa trong kj,c6 tiLc duoc
Dai
Lo-i nhu6n sau thuii rhu nhip doanh nghi6p c6 th6 du. c chia ra cho c6c cd ddng sau khi duoc
quy
ty. va c6c
f-'Oi .a ab"g ph€ duy€t vir sau khi triin iap c6c qu! du phdng theo DiAu lQ C6ng
ph6i
phdn

dqa tr6n t:i
chua
phAn
lgi.nhudn
dinh crtra phlp tuqt viet Nu'o. Cd t0c duqc c6ng bd tu
qua. hoat
kCt
nam
do
l€ so.. hii.u ho. p ph6p cria tung c6 d6ng. Lo. i tic chia cho cac c6 tl6ng hdng
phAn.
ddng s6n *r6i kinh dnunh khdng vuor qub 70oh lgi nhu6rr vd khdng vuoJ qu6 |00% v6n c6
Ct6c cd

e

r

Nguyen

Cdc quyl

tic trich

cia C6ng ty

o
o
o
.

o
.
.
'I rich c6c

ldp cdc qLrj tu lo-i nhuan sau thud

duo.

c nich l{p

ti

lo-i nhuAn saLr thue nhu sau:

Qu! khen thu6ng
Qu! phic loi

t%-10%

Qu! ddu tu ph6t tri€n

t%-

Quy du trir tdi chinh

0%-5%

Qu!

dLL

lo

phdng vi€c ldm

Chia cO tirc c6 d6ng
TAng v6n di€u

qu! tir

lo.

16

- 5y,
15%

0o/o

-

5o/o

5o/o

-

70o/o

5% - 70%

dich danh

i nhudn khdng vuQt que 30% loi nhu6n

Ghi nhin cloanh thu
Doanh thu duoc ghi nh6n khi C6ng ty c6 khd nang nh6n.dLLoc cric loi ich kinh td c6 th6 x6c d!nh
cing phii dugc d6p irng truoc
tlu.o. c mQt cech chic chin. C6c di6u ki0n ghi nh6n cu tlrC sau d6y
khi ghi nh6n doan thu:

a)

Doanh thu b6n hdng

Doanh thu b6n hdng dugc ghi nhAn khi phAn l6n r[ri ro v?r lo-i ich
h6a di duo-c chuydn sang nguoi mua.

b)

Doanh thu cung c6P dich

gin

liAn v6i quy6n s6

hiu

hdng

vr.r

Khi c6 th6 x6c d!nh duo-c k6t quA ho. p ddng m6t c6ch chic chin, doanh thu s€ duo. c ghi nhdn dpa
r ao rnue do h,ran thirrh cong r idc.

ll


BAo CAO TAI CHiNH

(]ONG TY CO PHAN APECI
Ola

.f", iang

C,

fa,u nhh APEC' Sd l4'

'tet,0q:.Srf.tSSl

Le Eei H?lh,-Hai Bd TrLrng' HA N6i

Qui IV ndn 2011

Fax: 043 577 1985

THUYtT MINH BAO CAO TAI CHiNH HqP NHAT

QiAp heo)
doanh thu sE chi dugc ghi
Niiu khdne th6 x6c dinh rlLLoc k6t quA hqp datng m6t c6ch chic chin'
nhin t) rnrlc c6 th6 thu h6i duo-c c6c chi phi dd ghi nhAn'

c)

l'iAn ldi, bdn quy€n, c6 trjrc vd lgi nhudn duo-c chia:

( ong ty co khd ndng
ldi. ridn ban qu1in. cd tuc \a loi nhudn duo-c ehia dtro.c ghi nh{n kh.i
tuon' ddi chdc
,1'r'a.*. iri r.r-, r.ii ri ia't" c6c giao dich tuong iLng vd doanh thu dugc xdc dinhquy6n dugc ghi
bdn
ff,a". iien fai du.oc ghi nnan trEn co so thcri g-ian vc ldi suAt tung kj TiAn
dugc gh.i nhin khi
chia
dugc
nhuqn
vd
loi
a",.C" .n rO aOn ticn pfrir hgp vdi ho-p OOn!. CO ti'c
nhdn loi nhuAn tir
quydn
"i
c6 tuc ho4c'c6c b6n tham gia g6p von dugc
A"t. qr)'t"
aliO""ha"
vi€c gtip von.

liin

Thu6 ho4t ilQng
k6t qud ho?t d6ng kinh
c6c khodn thanh tohn cho thuc hoat d6ng duo.c ghi nhqn vdo b6o c6o
d6ng thu€'
doanh theo phuong ph6p dutrng thing dqa trdn thtii han cira hop
Cric b6n li6n quan
so6t holc c6 Anh huong d6ng kil
C6c b6n duoc coi ld li6n quan n6u m6t bdn ctr khi nlng ki6m
vd hoat d6ng'
d6i vtti bdn tiu tr,,ng vi€c ia quy6t dinh vA c6c chinh s6ch tdi chinh

Circ su ki6n phat sinh sau nghy

kil thtc

ni0n d6 k6 to:in

thdng tin vi) tinh hinh tai
Cdc su kiQn ph6t sinh sau rrgiry khoa.s6 k6 to6n md c.ung c3p th6m
duoc phdn 6nh tr6n b6o
chinh cua C6ng ty tai ngdy tkh6ng phdi l?r c6c sr,r kiQn di6u
c6o rdi chinh. c6c su ki€n phat sinh sau ngdy kh6a s6 kti to6n
yeu'
chinh dLLo-c trinh b?ry tr€n thuy6t minh b6o c6o tdi chinh neu trong
Cac chi ti6u ngoii bang cAn ttdri k6 toin
KC to6n Viet Nam,
c6c chi ricu ngodi bing can doi k6 toiin, nhu duoc dinh nghia trong H€ th6ng

duoc trinh bd1' o.U. thiry6t minh thich hop cira c6c b6o crio tdi chinh ndy'

56 du

bing kh6ng

b6o cdLo cua. He th6ng K6 todn Viet Nam
c6 s6 du bdng kh6ng'
f.f-rOng tl'tC hien tr6n c6c bao c6o tdi chinh thi dugc hi6u ld

( ae khocn mrre hav

sd du. duo. c quv dinh rrong

clc rniu

Phdn loqi lai

Mdt s6 tiri khoin rrong bdo c6o tdi chinh n6m
bar bao c6o tdi chinh cia nim naY

rrLLnc

t2

dugc phdn loai lai cho phir hop voi su trinh


BAo

CONG TY cO PHAN APECI
-loa
Dia chi: TAng 6,
nhd APEC. l4 L€ Dai Hdnh, Hai Bd Trung. Hd N0i

Iel:

043.577.1983

c^o rAr cHiNH
Qu! IV ndnt

20

l1

Fax: 043.577 1985

BAN

rHUyEr MINH BAo cAo rAl cHiNH

HOP NHAT

@Ap theo)

Tidrr ra cdc

khoin luong duong ti6n

T6ns

4

c6ns

hdrrs

0"rrg..

VD

Cd phi€u Cdng ty CP DT&XNK I-oodinco
C6 phiriLr Cdng ty CP Len l-l?r Edng
C6 phi€u Cdng ty CP DaLr tu Phdt tri€n Xay dung
Cd phi6u cdng t)' CIP Len Hir D6ng
Cd phidLr

Nlt

l'M(iP Ildng Hrii
Nll l MCP Viet Nam l'hinh Vuong

Cd phi6Lr C0ng
Cld phi,iu COng

249,101,999
5819.752.270

:tnZlru

C0 phi6Lr COng ry C6 phAn thep Dinh
C6 phi6u Cong ty c6 phdn APECS
C6 phi6u Cdng ty CP I'MDV&XNK Hai Phong

C6 phi6Lr

0u0,/2014

l

1J,350,764,34J
t3,566,3J0.576 6.069.454.26S

Dai' tu nsin han

lOt

3Ut2n0r4
209,5 66,2I

Tien nat tni quy
Iidn euirrgdn

ty
ty

4,513.025,000

4.533,025.000

2.987.200,000

l,130.000.000

2.987.200.000
I . r30.000.000

70 r, r90,000

701,190;000

999.950.000

999.950.000

r113.250.000

413.250.000

i05.000

4, r05.000

(DI(i)

,1.

CP xdy dpng s0 2

r.030.000

CP Hd nQi Milk

1

r,030.000

,4'72.000

1

4,81 1,800,000

C6 phi6Lr COng ty CP SOng Da 7

Irflr -llrll k) nan lren J Inang
t.l) 1hdc D'l Irinh Quang Thudn
, : - ^^^ ph:in
I \ rt)ac Dl ( ong ti Co
APECS
T0ng

5

cQng

Dq phdng girim gi{
nOI

h4n

Itrrr du nhong lrong kj
nhif dV nhong rrorrg k)

H.riirr

du cu6i

ki,

Phdi thu ca nhAn

C6ng ty CI'] Chung khoan Chdu d TBD
C6ng ty Cp Kho6ng srin Chdu d 'I BD
Phai rhLr

khdc

8.865.500,000

2,422,694,300
55,571,216,300

:tl'l2/20l,|0l/0l/
(3.370,764,000)

914.815.000
(2,455,929,000)

C6c khoril Dhdi thu khic
N6i drrng
Ldi phai tlru

28,700,000.000

265.5 19,589

O

",rg
56 du tai dau ki
SO

5.000.000.000
8.865.500,000

24,902,241,589
tliu tu ngin

,472,000

3tt2/20t4

(3,370.764.000)
-

(3,370,761,000)

0t t0t/20t4

678,500,000 88,I 56,944
,083,003 38.625,'/"/8,362

79, t4l

5,678.500,000
3

86,000,000

356,983,156

1,532,801,081


7

Chi phitrd trudc ngin
Chi phi cdng cu dung

ty

SOOr'",,0t

8

hBn

cu

1,222,22

I

1,222,22

Taisdn ngin h?n khdc

3t/t2nlt4
3,1,775.{i54.659

N0i dung
Tirnr inrg
Kj qu)'. ki cuoc n-qin

9

I

t,ZZ

hirn

S0 dr,, c,,6i

kj'

Tiri sdn cii

di|h hlu hinh

I

,098,582

l, I I 0,000.000

36

Phuong
NQi

,36

I

0r/01/2014
22.145,500.960

liqr

tlii

dung

ran

Thi6t b!. dqng
qurin

lli

crr

T6ng cOng

Ngr') Cn gid
56 du dau nanr
.IAng
tlong k:i

1.537.360.605

404,620.045

1,9r11,980,650

u tant tRrnq nAnl

Giri

\o

tli

hao mdn

ou oau nSnl

76.t.356,541
r53.736.060

Khdrr hao trong ky'

Cidn trons
Sd d,,cudi

162,971 ,958

927,330,462

61.436,612

))t t1) 11)

ki

lri

9l

Ci6 trl con lai

773,002,10t 2,11,6,18,087
619,266,011 l"l4,2ll,1l5

SO du diiu nilnr
56 du cudi ki'

1,014,650,t88
793,471,456

l0 Tii san c6 dinh vO hinh
Phan mem m6v tinh

N6i dun
Ngur €n gi6

56 du ddu

nam

52,888,000

52,888,000

52.881i.000

52,888.000

(iid tr! hatr nron
56 du ddu ndnr
Khir.r hao trong kj.

fl irnr t,r,n" Lr

Cii tri c'ir
56 du ddu

ll

Chi Dhr

lai

ndnr

\it

drtng co

b

n dd danq

Chiphi phrit sinh
Sd du ilAu

KCN viLa vd nho Da H6i - Bdc Ninh

l(htt l ung t6rn TM ThAi Nguy€n

(

hLrng

cu Vin Phir

[)u /]n quan

lj

cho-

l'an

Da

Di6u chinh sirim

nIm

I3r.934,125.015
37,761,89t.149
788,i46.290
6.70i,499.345

)79 F7o

9-A']

5

87,400

56 du cu6i
t32,2t2.117 .478
38,158,460.209
7 {t {t,3 4

20 1.904,6

l2

1

,482 ,61 I ,354

6,2 90

5,422.785,60i


Khu cong nghiep DiCm Thuy

47,013,052.1'73

I'l IM Bic

52,416,325
I

'12,000,000

,128,806.976

,t""s ,

Huii

I

lJ

.4 I 8.965.

I ,091 ,408,04 I
5.490.869.901

t08

711 )l

4l

TtlCSol@

Nguy€n

85%
55%

Nirrh

lu()'"

",l

Dirr ru

NOl

r Ao

au

dr"g

Tf

,
A TBD

lC

S0 l

Cdng ty CP Khoiing san Chiu
C6rrg ty 'l-NI"lH LuOng Bing
[]an cluan li Truong DH Tu thqc DNA
C6ne. TY CD Dau tu
ti! & Phdr tri6n doanh

25v'"
23%
20%

340.000,000
5 75.000,000

6t.927.145.741

T

l,l

745.',741

Dau tu dli han kh{c
Ngi d";rg

tll llit dong san Hd Ndi
( i Dlri,r l( Klr,rrnr-,in Hi Cirng
T6ro cAno

(C'LAND)

Tirrh hinh thqc hien nghia vU ddi vdi \hi nuoc
Noi dung
56 du dau ninl
(;T(;1'aluoc
Th ue
khau tn)
I'hu€

Cl (i'f ddu viio

40,334.400.000
,10,334,403,778

Tting trong

l.8l7.ji

ki
7.{b4

Giim trong

kj,

i48.761.254

Thu€ r,i cric khorin phdi n0p nhA nudc
'Ihu€ C fCT

i
64.96i.296
2l6.114.409

l-NCN

Ciic loai thue khdc
lnue nna oat
ng

2l'tl,737,705

.

S0 du cu6i kj,

4

.69 | .962 .646

50.2 ?9.703

(348,163,254)

,516,449
6,653.815
I

(58,309.48 r)
(2 r 5. 166)

272. 146.3 I 0
2

cQng;

40,334,400,000

1.69 t.962,646

13"388..rJ6

Ihui

40.334.400.000

1,1'78

l.:8.i88..1i6

IhuC INDN

2.016.183.778
340.000,000
5 75,000,000
61.927.745.711
929.5r 9

Ghi.

,

,

Cd phiiu Cty CP t)iiu

l5

45,695,780
1,108,508,977

cO

Cdng t)'CP t)au tu AI'FIC Th6i

Cdng ty CP APIIC t.anri
LorJ r\ f\l{H lV Clrdu A IBD Birc

T6un

6,720,545
32,297,999

1,091,408,041
r

|

682,862,379

1

NOt

4,651 ,t97,47

14,521,QQ3

682,862,319

Da Tic DuyCn
Da Quy Nhon Binh Dinh
Da ll' COng Nghe Cao Hd Nanr
I raln ngnlen oa
CAc DA Kh6c

Ddu tu viro

87,552, 102, r99

40 .41 9 .049 ,426

4.642.616,411

Ninh
Vdn
Duong- Hu6
DA An

r2.220.000

83,1,646,{}13

4

88,705,5

5i

I E.tlu,000
(6 |

9,507,901)

J96,875,817

t5.I Th16 cid tri gia tlng
Cring r1 nrip thu€
15.2

-eia

lri gia tang thco phuong phdp khdu tril voi

thLr6

suir rhud gi.i tri pja

Thu6 thu nhap doanh nghiQp
\ L,r)g l\ IQp rlrui rh rhap Lloanh rrghiep rcri rnuc thrri sr.at 10n,, t|irr loi rrhudn chiu tlrui

tzrng thco quy d!nh cua ph6p lual


ThuC thu nhap doanh nghiep hien hanh

Thu€ thu nhdp doanh nghi€p hiQn hdnh phai tra dugc xric dinh dua trdn thu nhap chiu thu6 cUa nam hi6n tai. Thu nhap

Liiy tl6n quf IV k€
NOi

dung

Quf

C6c khoen tli€u chinh tlng(gidm) loi nhuan/(16)
fhu nhdp tu ho4r d6ng kh6ng thdc dien nQp lhue TNDN
Lainhuan/(16) diiu chinh trufc thu6
L6 ndm trudc chuy6n sang
Thu nhap chiu thu6 u'6c tinh nim hiQn hirnh
ThuC TNDN phAi tra udc tinh
Thu6 TNDN phiii trii tl6u nim
Diiu chrnh rhu6 tNoN rrich thieu'{thua) narn truoc
Thud INDN da tra trons
fn"C fnOil pnal tra .

narn

b

lV/2014

2014

6,995,7 0l ,457

6,3g4,321,;16

6,995,701,457

6,394,327,616

64,963,296

64,963,296

58,309,481

58,309,481

Chuy6n 16 ti'c6c n5m tru6c
Cdng ly duoc phep chuy€n cdc khodn lo tinh thud sang kjr sau d€ bu trir vdi loi nhuin rhu dugc trong vong 5 nam ke-tu

16 tl6n S6 16 kh6ng duqc 56 t6 chua chuy6n
3lll2t20l4
chuyen tgi ngdy 3l/12/2014

Ea chuyGn

Nim ph6t sinh
Nam 20 l3

L6 tinh

thu6

nghy

29.526.993.90 |
29.526.99J.901

29
29

3.901

I


16.2 Tinh hinh bi6n tlQng v6n c6 phdn trong ntrm nhu sau:
N0i

durrg
V6n ddu nam

Von co ohin tang tfons narn
V6n cd ph6n cu6i

nint

( o lic lor nhLrin

l6 I /-A

Qui lY ndm 2014
264,000,000,000

264,000,000,000

Ndm 2013
264,000,000,000

264,000,000'000

dd chia

nl, inrr

duns

ll2l20l4
50,000,000

3l

0ll0l/2011

26,400.000

50,000,000
26,400,000

tnta.nE

26,140,000

26,140,000

56 luong c6 phi6u dang luu hdnh
C6 phiau thw)ng

26,400,000

26,400,000
26,104,044

Noi

56 luo-ng c6 phi€u dang ki'ph6t
56 luong c6 phi€Lr dd phdt hdnh

hanh

I o pnl(tt

26,100,000

M€nh gid c6 phi€u:
10.000 ddng/cd phi6u
loan bQ s6 cd phi6u cua C6ng ry hi€n nay dang dugc giao dich lrCn s,ln HNX

l'

l)oanh lhu bin hinq hoa rA eurrg cdp dich vq

LiY kEA6 qu)' tV
n5m 2014

lVnSm 2014
l),,.,rrh thu cho rhui'lai Van plrong
D,9anh thu bdn hang hoa vir cung cip dich

fO,rg

l9

2,887,253,365

4,057,117,092

Z,A8?,253,3654'057'l

"Orrg,

(jid r 6rr bdrr hirng lroa vir cunq cdp dich
Nqi

v!
r

U

Qui lvnnm 2014

dung

nnl?914

l-ii ti6n gLii. ti6n cho val
C6 tirc. loi nhu6n duoc chia
Ldidiu tLr eop ron bit dOnq, san
fO"e

NOi

3,380,

"0"g'

dupg

Qui lvnnm

2014

368,840.847

t-ai tien gu i. lien cho va)
Co tuc. loi nh
ch ia

71i.564.000

9.1|

T6ns c6ns:

Qui lVn5m 201,1

dung

Dr,L phdng gidur gi6 ddu tu
l-6 ddu ru chhg khodn
l'lodn nhdp du phdng

L6 diu tu licn doanh
Clri olrr tii elrrnh khic
T6ng

cQng:

chhg

2,453,855,249
77

t.al7

16.007.882.749

hi fdi chinh
N9i

nnrn 201.1

ny ke dCn qui IV
nnm 2014

khodn

l. 172.309
(9 14.83 5,000)

1.05

-

l. r 1i.78i.887
1,21(),121,196


NOi

dunq

Qui lvnlm

Chi phi nhdn vi6n qudn l-.i
Chi phidd ding Van phong
Chi phi khAu hao

844 ,649
3

rrue. pnr va re nnl
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23

n5m 2014

2014
,',7 7

4

3

722

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6t5 I

67

26,262,000
62,431,500

4,64 | ,72'/

khdc

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153,736,060

8,434,0 i 5
4,425,000

chi

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30

603 .96

r.972

7 46

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dung

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n5m 2014

201,1

Ch€nh l€ch ddnh gid lai tdi san
I'hu nh6p khdc

'7

\iri rlung
tharrh

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s'7.601

20.7 57

T6rrs cdn

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2Ul4

phikhdc
T6,rg.0trg,

-

Lalco Dan lren co
NOi

625
625

onlcu

dung

,, quv lv
nim 2014

Qui lvnim 2014

- l.oi nhudn thuan trong nam

- Ndp phat tidn phat n6p chdrn thud

6.9q5.70

- LO tUC Cnla CnO CO OOng U',U Oal
Lqi Dhuan thu4n chia cho c6 d6ng ph6 thong
Sti luqng c6 phi6u phii thOng binh quen trong nIm
- :o rtrollg co pnreu oau ntrn
- S0 luong c0 phi€u binh quan phdt hanh tlong nhrn
- Sd luons c6 phi6u binh qudn mua lai hong nanr
c0 phiOu oh6 thalns binh ouan t

Lii

n uttt If
nlm 201,1

l1 | S('U

('hi

ji

686.762.2b6
686.162.266

t

.457

6.1S4.127.6 l6

6,99s,70r,4s7
26.400,000

6,391,327,6t6
26.400,000

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