cong ty ce phin ximang tien 1static2.vietstock.vn/data/hose/2014/bctc/vn/nam/ht1_bao... · 2015. 3....
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Cong ty ce phin Xi mang Hi Tien 1
Bao cao tai chfnh
Ngay 31 thang 12 nam 2014
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Cong ty ce phan Xi mang HaTien 1
Ml,IC LVC
Trang
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Thong tin chung
Bao cao cua Ban T6ng Giam ~6c
Bao cao ki~m toan ~¢c I~p
Bang can ~6i k&toan
Bao cao k&tqua heat ~¢ng kinh doanh
Bao cao hru chuyim tifm t~
Thuyet minh bao cao tai chlnh
1-2
3
4-5
6-7
8
9 -10
11 - 44
Cong ty Co phan Xi rnanq Ha Tien 1
THONG TIN CHUNG
CONGTY
Conq ty ce phan Xi mang Ha Tien 1 (UCongty"), truce day la Cong ty Xi mang Ha Tien 1, tiemthanla mot doanh nghi$p Nha nuoc duoc thanh lap tai Vi$t Nam theo Quy~t djnh Thanh lap so441/SXD-TCLD do So Xay dl,l'ngcap nqay 30 thanq 9 narn 1993. Giay Ch(rng nhan Dang ky Kinhdoanh (uGCNDKKD")dau lien cua Cong ty so 102955 do San Tronq tai Kinh t~ cap nqay 9 thanq 10narn 1993 va sau d6 dU'Q'csua d6i b~ng GCNDKKD so 4106000289 do Sa Ke hoach va Dau tuThanh pho He Chi Minh cap nqay 6 thanq 9 narn 2006.
Vao ngay 22 tMng 12 narn 2006, Cong ty dU'Q'cc6 phan h6a theo Quy~t djnh so 1774/QD-SXD doSo Xay dl,l'ngcap. Vi$c c6 phan h6a da dU'Q'CSa Ke hoach va Dau tu Thanh pho He Chi Minh pheduyet thong qua viec cap GCNDKKD so 4103005941 vao ngay 18 thanq 1 narn 2007, va theo cacGCNDKKD di€luchinh nhu sau:
GCN£)KKD ailJu chTnh s6:Tlr di€luchinh Ian th(r nhat den di€luchinhIan th(r mU'cYimot0301446422 - Di~u chinh Ian th(r mU'cYihai0301446422 - Di€lUchinh Ian th(r mU'cYiba
Ngav:
Tlr ngay 2 thang 4 nam 2007 den ngay 20tMng 11 nam 2013Ngay 12 tMng 2 nam 2014Ngay 29 tMng 4 nam 2014
Vao ngay 30 thang 4 nam 2010, COngty c6 phan Xi mang Ha Tien 2, mOtcOng ty e6 ph~mdU'Q'cthanh I~p t~i Vi$t Nam theo GCNDKKD Ian dau so 5603000124 ngay 1 tMng 2 nam 2008 vaGCNDKKD dieu chinh Ian th(r hai so 1710101407 ngay 18 tMng 11 nam 2008 do Sa Ke ho~eh vaDau tU'Tinh Kien Giang cap, da dU'Q'csap nh~p vao Cong ty. Vi$c sap nh~p nay da dU'Q'cphe duyetbai Sa Ke ho~ch va Dau tU'Thanh pho He Chi Minh thong qua viec cap GCNDKKD dieu chinh Ianth(r sau.
c6 phieu ella COng ty dU'Q'cniem yet tc;iiSa Giao djch Ch(rng khoan Thanh pho He Chi Minh theoQuyet djnh so 136/Qf)-SGDCK do Sa Giao djch Ch(rng khoan Thanh pho He Chi Minh cap ngay 31tMng 10 nam 2007.
HOc;itdong chinh clla COng ty trong nam hi$n t~i la san xuat va mua ban xi mang va cae san phamtlr xi mang, v~t lieu xay dl,l'ng(9c;ich,ng6i, vCraxay to, be tong), clinker, nguyen v~t lieu, v~t tU'xaydl,l'ng;xay dl,l'ngdan dl,mg;kinh doanh bat dong san (cho thue van phong); khai thac da, cat, soi, vadat set; va thu gam, xli Iy rac thai, tai ehe phe lieu.
COngty c6 tn,! sa chinh tc;iiso 360 Ben ChU'O'ngDU'O'ng,PhU'cYngCau Kho, Qu~n 1, Thanh pho HeChi Minh, Viet Nam va cac chi nhanh clla COngty nhU'sau:
Xi nghiep Tieu thl,lva Djch VI,I tc;iiQu~n 1, Thanh pho He Chi Minh;Tr;;lmnghiemPhu HCrutc;iiQu~n 9, Thanh pho He Chi Minh;Trc;imnghiemThll D(rc tc;iiQu~n Thll D(rc, Thanh pho He Chi Minh;Nha may Xi mang Sinh PhU'cYctc;iiThj xa Binh Long, Tinh Sinh PhU'cYc;Tr~m nghi~n Long An tc;iiHuy(m Sen L(rc, TInh Long An;Nha may Xi mang Kien LU'O'ngt~i Thj tr~mKien LU'O'ng•.TInh Kien Giang; vaTrc;imnghien Cam Ranh t~i Thanh pho Cam Ranh, Tinh Khanh Hoa.
1
Cong ty Co phan Xi rnanq Ha lien 1
THONG TIN CHUNG (tiep theo)
HOI DONG QUAN TR!
Cac thanh vien cua Hoi d6ng Ouan tri trong narn va vao nqay lap bao cao nay nhu sau:
Ong Tr~m Vi$t Th~ngOng Nguyen Ngoc AnhOng Hoang Kim CU'angOng PhC;1mDlnh Nh~t CU'angOng TO HaiOng Nguyen Van ChuyenOng Cai Hong ThuOng PhC;1mVan ThOngl>ng Nguyen Tu~n Anhl>ng Ly Tan Hue
BAN KIt:M SOAT
Chu tichPh6 cno tichThanh vienThanh vienThanh vienThanh vienThanh vienThanh vienThanh vienThanh vien
b6 nhiern ngay 1 thanq 4 nam 2014mien nhiern ngay 1 thang 4 narn 2014
cac thanh vien cua Ban ki~m scat trong narn va vao ngay I~p bao cao nay nhU' sau:
l>ng PhC;1mDlrC TrungBa Phung Thi Tan Thanhl>ng Mai Thanh SO'nBa Nguyen Thi To Ngal>ng PhC;1mThe Nghia
BAN TONG GIAM DOC
TrU'<YngbanThanh vienThanh vienThanh vienThanh vien
cac thanh vien cua Ban T6ng Giam doc trong narn va vao ngay I~p bao cao nay nhU' sau:
Ong Nguyen Tu~n Anhl>ng Hoang Kim CU'angOng PhC;1mDlnh Nh~t CU'cmgOng NgO Minh L~ngl>ng Mai Van Yenl>ng PhC;1mVan ThOngl>ng Cai Hong Thu
T6ng Giam docPh6 Tong Giam docPh6 Tong Giam docPh6 Tong Giam docPh6 T6ng Giam docPh6 T6ng Giam docPh6 Tong Giam doc mien nhi~m ngay 1 thang 4 nam 2014
NGlfOI D~I OleN THEO PHAp LU~T
NgU'ai dc;lidi(ln theo phap lu~t cLla COng ty trong nam va vao ngay I~p bao cao nay la Ong NguyenTu~n Anh.
KIt:M ToAN VIEN
COng ty Trach nhi(lm HCruhC;1nErnst & Young Vi(lt Nam la cOng ty ki~m toan cho COng ty.
2
Cong ty Co phan Xi manq Ha Tien 1
BAa cAo COA BAN TONG GIAM DOC
Ban Tong Giarn doc Cong ty Co phan Xi mang Ha Tiem 1 ("Cong ty") trinh bay bao cao nay va baocao tal chinh cua Cong ty cho narn tai chinh ket thuc nqay 31 thanq 12 narn 2014.
TRAcH NHleM CLIA BAN TONG GIAM DOC DOl val BAo cAo TAl cHiNH
Ban Tong Giarn doc chiu trach nhiern dam bao bao cao tai chinh cho tung narn tai chinh phan anhtrung thl,J'Cva hoop19 tlnh hinh tai chinh, ket qua heat d(>ng kinh doanh va tinh hinh luu chuyen ti€!nt$ cua Cong ty trong narn. Trong qua trinh lap bao cao tai chinh nay. Ban Tong Giarn doc can phat;
.. ll,J'achon cac chinh sach ke toan thich hop va ap dl,mg cac chinh sach nay mot each nhM quan;
.. thuc hi$n cac danh gia va U'6'c trnh mot each hoop19 va than tronq;
.. neu ra cac chuAn ml,J'Cke toan ap dl,mg cho COng ty c6 dU'ooctuc!m thu hay khOng va tat canhCmg sai I$ch trong yeu so v6'i nhG>ngchuan ml,J'Cnay da dU'ooctrinh bay va giai thich trong baocao tai chinh; va
.. I~p bao cao tai chinh tr~n cO' sa nguy~n t~c hOGitd(>ng Ii~n il,lc tru tfU'ang hoop khOng the chor~ng Cong ty se tiep il,lc ho~t d(>ng.
Ban Tong Giam doc chiu trach nhi~m dam bao vi$c cac so sach ke toan thich hoopdU'OOclU'u giG>dephim anh tinh hinh tai chinh cua COng ty, v6'i m(fc d(>chinh xac hoop19. t~i bat ky thai diem nao vadam bao r~ng cac so sach ke toan tu~m thu v&i che do ke toan da dU'OOcap dl,Jng. Ban Tong Giamdoc cOng chiu trach nhi$m ve vi~c quan 19 cac tai san cua COng ty va do d6 phai thl,J'chi$n cac bi~nphap thich hoopde ngfm ch~n va phat hi$n cac hanh vi gian I~n va nhG>ngvi ph~m khac.
Ban Tong Giam doc cam ket da tuf:ln thu nhG>ngy~u cau n~u tr~n trong viec I~p bao cao tai chinhkem theo.
CONG BO CLIA BAN TONG GIAM DOC
Theo 9 kien cua Ban Tong Giam doc, bao cao tai chinh kem theo da phan anh trung thl,J'Cva hoop19tinh hlnh tai chinh cua COng ty vao ngay 31 thang 12 nam 2014, ket qua ho~t d(>ng kinh doanh vatinh hlnh lU'u chuyen tien te cho nam tai chinh ket thUc cung ngay phu hoopv6'i cac Chuan ml,J'Cketoan Vi$t Nam, Che d(> ke toan doanh nghiep Viet Nam va cac quy dinh phap 19 c6 li~n quan denviec I~p va trinh bay bao cao tai chinh.
Ngay 26 thang 3 nam 2015
3
EY Ernst & Young Vietnam Limited Tel: +8483824525228th Floor, Bitexco Financial Tower Fax: +84 8 3824 52502 Hai Trieu Street, District 1 ey.comHo Chi Minh City. S.R. of VietnamBuilding a better
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BAo cAo KIEMloAN DQC ~P
Kinh giri: Quy co dong ella Cong ty COph~n Xi mang Hit Tien 1
Chung tOida kiem toan bao cao tal chfnh kern theo cua COngty Co phan Xi mang Ha Tien 1 ("COngty") duoc I~p nqay 26 thanq 3 narn 2015 va dU'ooctrinh bay tCrtrang 6 d~n trang 44 bao gam bang cand6i ke toan tai ngay 31 tMng 12 nam 2014, bao cao ket qua hoat dong kinh doanh va bao cao lU'uchuyen tielnt~ cho narn tai chfnh k~t thuc cunq nqay va cac thuyet minh bao cao tai chinh kern theo.
Trach nhi~m ctia Ban Tong Giamdoc
Ban Tong Giarn d6c chlu trach nhiern ve viec lap va trinh bay trung thuc va hop Iy bao cao tai chinhcua COngty theo cac Chuan rnuc ke toan Vi~t Nam, Che do ke toan doanh nghi~p Vi~t Nam va cacquy dinh phap Iy co lien quan den vi~c I~pva trinh bay bao cao tai chinh va chiu trach nhiem ve kiemsoat nOibOma Ban Tong Giam d6c xac dinh la din thiet de dam bao cho vi~c I~p va trinh bay Mo caotai chinh khOngco sai sot trong yeu do gian I~n hOacnham Ian.
Trach nhi~m ctia Ki~m toan vifm
Trach nhi~m cua chung tOi la dU'ara y kien ve bao cao tai chinh dl,J'atren ket qua cua cuoc kiem toanoChung tOida tien Mnh kiem toan theo cac Chuan ml,J'Ckiem toan Vi~t Nam. Cac chulm ml,l'cnay yeucau chung tOituan thu chuan ml,J'Cva cac quy <1inhve d<;lod(fc nghe nghi~p, I~p ke hO<;lchva thl,J'chi~ncuoc kiem toan de d<;ltdU'oocSl,l'dam bao hoopIy ve vi~c li~u bao cao tai chinh cua COngty co con sais6t trong yeu hay khOng.
COngvi~c kiem toan bao gam thl,J'Chi~n cac thu tl,lCnh~m thu th~p cac b~ng ch(fng kiem toan ve cacso li~u va thuyet minh tren bao cao tai chinh. Cac thu tl,lCkiem toan dU'oocIl,J'achon dl,J'atren xet doancua kiem toan vien, bao gam danh gia rui ro c6 sai sot trong y~u trong bao cao tai chinh do gian I~nhOacnham Ian. Khi thl,J'chi~n danh gia cac rui ro nay, kiem toan vien da xem xet kiem soat noi ~o cuaCOngty lien quan den viec I~pva trlnh bay bao cao tai chfnh giCraniE'!lndo trung thl,l'c,hoopIy nhamthiet ke cac thu tl,lCkiem toan phu hoopvai tlnh hinh thl,J'ct~, tuy nhien khOngnh~m ml,lCdfch dU'ara ykien ve hieu qua cua kiem soat noi bOcua COngty. COngviec kiem toan cOngbao gom danh gia tfnhthich hQ'pcua cac chfnh sach ke toan dU'Q'cap dl,lngva tfnh hoopIy cua cac U'ac tfnh ke toan cua BanTong Giam d6c cOngnhU'danh gia viec trinh bay tong the bao cao tai chinh.
Chung tOitin tU'ang r~ng cac b~ng ch(fng kiem toan ma chung tOida thu th~p dU'O'cla day du va thichhoopde lam cO'sa cho y kien kiem toan cua chung tOi.
A member firm of Ernst & YounQ Global Limited
EYBuilding a betterworking world
Y kitm cue Kiem toen vi€m
Theo y kitm cua chunq toi, bao cao tai chfnh kern theo da phan ann trung thuc va hO'P1'1,tren cac khfacanh tronq yeu, tinh hinh tai chinh cua Cong ty vao ngay 31 thanq 12 narn 2014, cling nhu kEltquah~~t ~ong kirh doanh.va tinh ~.inhluu chu'ye~ti~n t~ cho nam tai ~hin~.ket thuc ~ung ngay ~hu hO'_P.val cac Chuan muc ke toan Viet Nam, Che do ke toan doanh nghl$p Viet Nam va cac quy dinh phap Iyc6 lien quan den viec lap va trinh bay bao cao tai chinh.
dOc.". kiem toan
SO:1575:2013-004-1
Kiem toan vienGi~y CNDKHN kiem toanSO:1070-2013-004-1
Thanh phOHo Chf Minh, Viet Nam
Ngay 26 tMng 3 narn 2015
A member tu-rn of Ernst & YounQGlobal LImited
Conq ty Co phan Xi mang Ha lien 1
BANG CAN £)01K~ ToANvao nqay 31 thanq 12 narn 2014
B01-DN
VNfJ
Mas6 TAl SAN Thuy~t se cuo! nam s6 (J~unamminh (fJa trinh My tei -
Thuy~tminh s6 34)
100 A. TAl SAN NGAN H~N 1.725.937.181.070 1.701.001.943.273
110 I. Tilm 4 219.000.746.505 202.131.163.112111 1. Tiem 219.000.746.505 202.131.163.112
120 II. Cae khoim dau til' tiJi chinhngan h~n 5 36.041.229.700 4.635.225.300
121 1. £)~utu ng~n han 40.756.599.414 10.756.599.414129 2. Dl,I'ph6ng giam gia dau tu
tai chinh ng~n han (4.715.369.714) (6.121.374.114)
130 III. Cae khoim phai thu ngan h~n 496.716.566.025 467.018.954.471131 1. Phai thu khach hang 6 425.704.660.118 383.549.774.346132 2. Tra truoc cho ngU'CYiban 7 40.133.276.007 37.771.142.414135 3. cac khoan phai thu khac 8 33.640.289.200 48.459.697.011139 4. Dl,I'ph6ng pMi thu ng~n
han kh6 d6i 6 (2.761.659.300) (2.761.659.300)
140 IV. Hang ton kho 9 958.832.118.279 1.009.878.142.558141 1. Hang tOnkho 983.869.400.448 1.009.878.142.558149 2. Dl,I'ph6ng giam gia hang
tOnkho (25.037.282.169) -150 V. Tai san ngan h~n khac 15.346.520.561 17.338.457.832151 1. Chi phi tra tnroc ng~n han 1.159.131.907 3.015.161.426152 2. Thue gia tri gia tang duoc
khau tnl 11.444.999.580 7.485.630.651154 3. Thue va cac khoan khac
phai thu Nha nuoc 1.862.396.075 6.416.318.796158 4. Tal san ng~n han khac 879.992.999 421.346.959
200 B. TAl SAN oAI H~N 10.936.043.301.980 11.445.638.665.070
220 I. Tai san co c1inh 10.699.206.313.569 11.155.753.928.965221 1. Tai san co djnh hCruhlnh 10 9.739.082.520.190 10.330.088.099.313222 Nguyim gia 13.795.191.707.240 13.755.849.959.571223 Gia trj khau hao lOyke (4.056.109.187.050) (3.425.761.860.258)227 2. Tai san co djnh vo hlnh 11 114.699.684.245 114.955.457.642228 Nguy(mgia 128.750.163.010 121.876.801.730229 Gia trj khau tnl lay ke (14.050.478.765) (6.921.344.088)230 3. Chi phi xfJydl,l'ngcO'ban
do dang 12 845.424.109.134 710.710.372.010
250 II. Cae khoan dau til' tai chinhdaih~n 13 56.000.000.000 56.000.000.000
258 1. £)autU'dai h<;lnkhac 56.000.000.000 56.000.000.000
260 III. Tai san dai hiln khac 180.836.988.411 233.884.736.105261 1. Chi phi tra trU'cYcdai h<;ln 14 171.243.387.764 225.294.769.219268 2. Tai san dai h<;lnkhac 9.593.600.647 8.589.966.886
270 TONG CQNG TAl SAN 12.661.980.483.050 13.146.640.608.343
6
Cong ty Co phan Xi mang Ha Tien 1
BANG CAN £)CI K~ ToAN (tiep theo)vao ngay 31 thanq 12 narn 2014
B01-DN
VNf)
M{j s6 NGUCN VON Thuy~t s6 cu6i nem s6 a~u nemminh (f){j trinh bay tet -
Thuy~tminh s6 34)
300 A. NQ'PHAI TRA 8.947.989.128.032 9.945.830.777.281
310 I. NQ'ngan h~n 3.850.854.372.355 4.220.180.224.010311 1. Vay ngtm han 15 2.110.415.323.465 2.497.900.343.309312 2. Phai tra ngLYCYiban 16 1.020.201.834.642 1.069.458.262.717313 3. NgLYaimua tra tieln truoc 17 32.546.594.476 21.058.699.474314 4. Thue va cac khoan phal
nop Nha nLY<Yc 18 100.265.802.777 36.395.912.643315 5. Phai tra ngLYai lao dOng 98.364.259.432 60.222.378.300316 6. Chi phi phal tra 19 394.975.021.501 373.231.651.507319 7. Cac khoan phai tra, phai
nop ng~n han khac 20 94.085.536.062 161.912.976.060
330 II. NQ'dai h~n 5.097.134.755.677 5.725.650.553.271334 1. Vay dai han 21 5.097.134.755.677 5.725.650.553.271
400 B. VON CHU so' HlrU 22 3.713.991.355.018 3.200.809.831.062
410 I. Von chu sOr h(J'u 3.713.991.355.018 3.200.809.831.062411 1. Von co phan 3.180.000.000.000 3.180.000.000.000412 2. Th~ng dLYvon co phan 70.790.410.045 70.790.410.045413 3. Von khac thu(>cchOsa hCru 5.517.214.120 5.517.214.120414 4. Co phieu quy (902.752.100) (902.752.100)416 5. Chenh lech tY gia hoi doai - (208.252.407.562)417 6. Quy dau tLYphat triE!n 105.804.960.608 105.804.960.608418 7. Quy dl)' phong tai chinh 37.186.381.320 37.186.381.320420 8. LO'i nhuan sau thue chua
phan phoi 315.595.141.025 10.666.024.631
440 TONG CONG NGUON VON 12.661.980.483.050 13.146.640.608.343
CHI TIEU NGOAI BANG cAN DOl KI: ToAN
256.659212
CH1T/~U
95.889.8961.395.687.412
37.825.5351.395.687.412
s6cu6i nam s6a~unam
1. V~t tLY,hang h6a nhan giCrh¢2. NO'kh6 doi da Xtf Iy3. NgoGiite cac IOGii:
- £)0 la My (USD)- Euro (EUR)
Nguy~n Thi HLYO'ngLanNgLYai I$p
L~ Thi PhLYO'ngDung .~TP Tai chinh Ke toan
Ngay 26 thang 3 nam 2015
7
Conq ty Co phan Xi mang Ha Tien 1
BAo cAo K~T QuA HOAT DONG KINH DOANHcho narn tai chfnh k~t th(J~ ngay 31 thang 12 nam 2014
B02-DN
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Thuyetminh
21.228.523.536
3232
Ma s6 CHI TIEU Nem nay Nam truoc(f)a trinh bay tei -
Thuyetminh s6 34)
01 1. Doanh thu ban himg va cungcap djch vl} 23.1 7.043.112.350.206 6.624.722.288.099
02 2. cae khoan giam trlP doanh thu 23.1 (285.025.142.717) (255.974.367.462)
3. Doanh thu thuan 23.1 6.758.087.207.489 6.368.747.920.63710
11 4. Gia vOn hang ban va dich vl}cung cAp . 24 (5.424.387.761.929)(4.940.659.471.993)
21 6. Doanh thu hoat dQng tai chinh 23.2
20 5. LQ'inhu,n gQPvi! ban hang vacung cAp dich Vl}
22 7. Chi phi tai chinh23 Trang (16: Chi phf llii vay
24 8. Chi phi ban hang
25 9. Chi phi quan Iydoanh nghi~p
30 10. LQ'inhu~n (Ic~)thuAn t(PhoatdQng kinh doanh
31 11. Thu nh~p khac
32 12. Chi phi khac
40 13. LQ'inhu,n khac
50 14. Tang lQ'i nhu~n trlJ'6octhu6
51 15. Chi phi thue TNDN hitn hanh
60 16. LQ'inhu,n thuAn sau thue
70 17. Lai tren cOphi6u- Llii co ban- Llii suy giam
28.1
25
26
26
26
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1.333.699.445.560 1.428.088.448.644
291.606.501.506
(745.695.441.825)(1.040.112.465.036)(522.707.830.704) (773.274.128.052)
(321.102.905.652) (311.463.646.271)
(164.217.124.827) (117.087.611.317)
394.290.474.762 (19.346.750.444)
9.653.054.844 47.087.388.498
Ng~n Thi Huang LanNgucYi I~p
Ngay 26 thanq 3 nam 2015
8
(8.247.694.929)
1.405.359.915
(17 .205.548.001)
29.881.840.497
395.695.834.677 10.535.090.053
(90.766.718.283)
304.929.116.394
(4.137.823.951)
6.397.266.102
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Cong ty C6 phan Xi rnanq Ha Tien 1
sAo cAo LlYU CHUY~N TI~N TI;cho nam tai chfnh k~t thuc ngay 31 thanq 12 narn 2014
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MEiso CHrT/~U Thuy~t Namnay Nam tnrocminh (fJEitrinh bay I~i -
Thuy~tminh so 34)
I. LU'U CHUYEN TIEN nfHOAT DONG KINH DOANH
01 TOng Iii nhu',n tr....ac thu6 395.695.834.677 10.535.090.053fJi~u chTnhcho esc khoan:
02 Kh€!uhao va kh~u tnr 639.111.421.323 619.114.282.65203 Cac khoan dl,l'ph6ng 23.631.277.769 (25.086.936.300)04 (Lai) 10chenh I$ch ty gia hoi 23.2,
doai chua thuc hien 25 (14.511.994.995) 269.673.858.82305 Lai tll' heat dOngdflU tu (26.228.859.744) (19.893.295.301 )06 Chi phf lai vay 25 522.707.830.704 773.274.128.052
08 LQ'inhu,n tir hoat dQng kinhdoanh tr....ac thay dOi vimh,u dQng 1.540.405.509.734 1.627.617.127.979
09 Tang cac khoan phai thu (57.029.011.468) (40.790.170.589)10 Giam (tang) hang ton kho 26.008.742.110 (58.510.892.239)11 (Giam) tang cac khoan phai tra (16.652.572.515) 365.282.835.42012 Giam chi phi tra truoc 55.907.410.974 21.653.009.60313 Ti~n lai vay da tra (538.517.157.763) (728.847.536.568)14 Thue thu nhap doanh nghi$p
da nop 28.1 (17.961.445.863) (2.438.877.997)16 Ti~n chi khac cho heat dOng
kinh doanh (1.003.633.761 ) (2.847.585.609)
20 LU'uchuy6n tiin thuAn tirhoat dQng kinh doanh 991.157.841.448 1.181.117.910.000
II. Ll1U CHUYEN TIEN TtlHO~T DQNG DAu Tlf
21 Tielnchi de mua sam va xaydl,l'ngtai san co dinh (161.367.237.084) (318.500.301.220)
22 Ti~n thu do thanh Iy tai san 6.524.233.636 179.272.72725 Ti~n chi de glii c6 ky h<;lnvao
ngan Mng (30.000.000.000) -27 Ti~n thu lai va cOtuc dU'Q'cchia 4.182.358.653 5.533.672.347
30 LU'u chuy6n tiin ,thuAn sir dl,mgVclOhO(lt dQng dAu tU' (180.660.644.795) (312.787.356.146)
9
Cong ty C6 phan Xi mang Ha Tiem 1 B03-DN
BAo cAo LU'UCHUY~N TI~N TI; (tiep theo)cho narn tai chlnh ket thuc ngay 31 thimg 12 narn 2014
VNf)
Mas6 CHrTl~U Thuy~t Namnay Nam inrocminh (f)a trinh bay /f;Ji-
Thuy~tminh s6 34)
III. LlfU CHUYEN TIEN Tl1 ~HO~T DQNG TAl CHiNH ~
33 Tielnyay nhan dU'O'c 4.442.423.021.621 4.123.798.462.624 ~634 Tielnchi tra no goc yay (5.236.084.278.038) (4.979.883.095.452) ,1fN36 Co toe da tra cho chu sO-h[J'u (14.375.000) (34.043.500) ·IS140 LLPUehuy~n ti~n thuin SLr dl:lng VI~
vao hoat dQng tii chinh (793.675.631.417) (856.118.676.328) .....:::"~
50 Tang ti~n thuin trong nam 16.821.565.236 12.211.877.526
60 Ti~n diu nam 202.131.163.112 189.929.403.253
61 Anh hLPangella thay d6i ty giahOi doai quy doi ngo,i t~ 48.018.157 (10.117.667)
70 Ti~n euOi nam 4 219.000.746.505 202.131.163.112
NguyenTh] HU'O'ngLanNgU'aiI~p
Le Thi Phuonq Dungi,wTP Tai chinh Ke toan
Ngay 26 thilng 3 narn 2015
10
Cong ty Co chan Xi rnanq Ha Tien 1
THUY~T MINH BAo cAo TAl CHiNHvao nqay 31 thanq 12 narn 2014 va cho narn tai chfnh ket thuc cunq ngay
B09-0N
1. THONG TIN DOANH NGHlep
COng ty Co phan Xi mang Ha Tien 1 ("COngty"), tnroc day la COngty Xi mang Ha Tien 1,tien than la mot doanh nghiep Nha nuoc dU'Q'cthanh lap tai Viet Nam theo Quyet dinhThanh I~p s6 441/BXO-TCLOdo BOXay dl,J'ngcap ngay 30 thanq 9 narn 1993. Giay Ch(rngnhan Dang ky Kinh doanh ("GCNDKKO") dau tien cua COngty s6 1029~5 do Ban Tronq taiKinh te cap ngay 9 thang 10 narn 1993 va sau do dU'Q'cslra doi bang GCNDKKD s64106000289 do S& Ke hoach va Dau tu Thanh ph6 He Chi Minh cap ngay 6 thang 9 narn2006.
.01
Vao ngay 22 thanq 12 narn 2006, COngty duoc co ph~mhoa theo Quyet dinh s6 1774/QDBXOdo BOXay dl,J'ngcap. Viec co phan h6a da dU'Q'cS& Ke hoach va Dau tU'th<lmhph6 HoChi Minh phe duyet thOng qua viec cap GCNDKKO s6 4103005941 vao ngay 18 thimg 1nam 2007, va theo cac GCNDKKO dieu chinh nhU'sau:
H;I~
8T
GCNfJKKDdi~u chinh s6:TCrdieu chinh Ian th(r nhat den dieu chinhIan th(r mU'CYimot0301446422 - Dieu chinh 1~1nth(r mU'CYihai0301446422 - Dieu chinh Ian th(r mU'CYiba
Ngav:
TCrngay 2 thang 4 nam 2007den ngay 20 thang 11 nam 2013Ngay 12 thang 2 nam 2014Ngay 29 thang 4 nam 2014
Vao ngay 30 thang 4 nam 2010, COngty Co phan Xi mang Ha Tien 2, mot cOng ty co phandU'Q'cthanh I~p tc;IiViet Nam theo GCNDKKO Ian dau s6 5603000124 ngay 1 thang 2 nam2008 va GCNDKKO dieu chinh Ian th(r hai s6 1710101407 ngay 18 tMng 11 nam 2008 doS& Ke hOc;lchva Dau tU'Tinh Kien Giang cap, dU'Q'Csap nh~p vao COng ty. Viec sap nh~pnay da dU'Q'cS& Ke hOc;lChva Dau tU'Thanh ph6 Ho Chi Minh phe duy~t, thOngqua vi~ccap GCNDKKO dieu chinh Ian th(r sau.
Co phieu cua COng ty dU'Q'cniem yet tc;liS& Giao dich Ch(rng khoan Thanh ph6 He ChiMinh theo Quyet dinh s6 136/QD-SGOCKdo S& Giao dich Ch(rng khoan Thanh ph6 He ChiMinh cap ngay 31 tMng 10 nam 2007.
HOc;ltdong chinh clla COngty trong nam hi~n tc;li113san xuat va mua ban xi mang va cac sanphlim tCrxi mang, v~t lieu xay dl,J'ng(g~ch, ng6i, vCraxay to, be tOng), clinker, nguyen v~tli~u, v~t tU'xay dl,J'ng;xay dl,J'ngdan dl,mg; kinh doanh bat dong san (cho thue van ph6ng);khai tMc da, cat, sci, va dat set; va thu gom, xli' Iy rac thai, tai che phe li~u.
COngty c6 tn,l s& chinh t~i s6 360 Ben ChU'O'ngOU'O'ng,PhU'angCau Kho, Qu~n 1, Thanhph6 He Chi Minh, Viet Nam va cac chi nhanh clla COngty nhU'sau:
Xi nghi~p Tieu thl,.lva Oich Vl,l tc;liQu~n 1, Thanh ph6 He Chi Minh;
Trc;lmnghien PM HCrutc;liQu~n 9, Thanh ph6 He Chi Minh;
Trc;lmnghien Thu D(rc tc;liQu~n Thu D(rc, Thanh ph6 He Chi Minh;
Nha may Xi mang Blnh PhU'Qtctc;liThi xa Binh Long, TInh Binh PhU'&c;
Trc;lmnghien Long An tc;liHuyen Ben L(rc, TInh Long An;
Nha may Xi mang Kien LU'O'ngtc;liThi tran Kien LU'O'ng,Tinh Kien Giang; va
Trc;lmnghienCam Ranh t<;liThanh ph6 Cam Ranh, Tinh KMnh H6a.
s6 1U'Q'ngcOngnhan vien clla Cong ty vaa ngay 31 thang 12 nam 2014 la 2.869 (31 thang12 nam 2013: 2.893).
11
Cong ty Co phan Xi mang Ha Tien 1
THUY~T MINH BAo cAo TAl CHiNH (tiep theo)vao ngay 31 thanq 12 narn 2014 va cho narn tai chinh ket thuc cling ngay
B09-DN
2. CCI SOTRiNHBAy
2.1 Chu§n m4J1C va Che09 ke tosn ap dl,mg
Bao cao tai chinh cua COng ty ("COng ty") dU'Q'ctrlnh bay b~ng dong Viet Nam ("VN£)") phuhop vcYiChe dO ke toan doanh nghi$p Viet Nam va cac Chuan rnuc ke toan Viet Nam do BoTai chlnh ban hanh theo:
~ Quyet dinh 56 149/2001/Q£)-BTC ngay 31 tMng 12 nam 2001 ve viec ban hanh b6nChu~n rrurc Ke toan Viet Nam (Dct 1);
.. Quyet dinh so 165/2002/Q£)-BTC ngay 31 thanq 12 nam 2002 ve viec ban hanh saucnuan rnuc Ke toan Viet Nam (£)qt 2);
~ Quyet dinh 56 234/2003/Q£)-BTC ngay 30 thang 12 narn 2003 ve viec ban hanh sauChu~n rnuc Ke toan Viet Nam (£)qt 3);
~ Quyet dinh 56 12/2005/Q£)-BTC ngay 15 thang 2 nam 2005 ve viec ban hanh sauChu~n ml,l'CKe toan Viet Nam (£)qt 4); va
.. Quyet dinh 56 100/2005/Q£)-BTC ngay 28 thang 12 nam 2005 ve viec ban hanh b6nChu~n ml,l'CKe toan Viet Nam (£)qt 5).
Theo d6, bang can d6i ke toan, bao cao ket qua hO<;ltdong kinh doanh, bao cao lU'u chuy~ntien te va thuyet minh bao cao tai chinh dU'O'ctrlnh bay kem theo va viec SlYdl,mg bao caonay khOng danh cho cac doi tl1Q'ng khOng dl1O'c cung cap cac thOng tin ve cac thu tl,lC,nguyen tck va thOng Ie ke toan t<;liViet Nam va hO'n nQoakhOng dU'O'cchu dinh trlnh bay tlnhhinh tai chinh, ket qua hO<;ltdong kinh doanh va 111U chuy~n tien te cua COng ty theo cacnguyen t~c va thOng Ie ke toan dU'O'cchap nh$n r¢ng rai (y cac nU'&c va lanh th6 khac ngoaiViet Nam.
il
N
2.2 Hinh thllc so ke toan ap df:lng
Hinh thuc 56 ke toan dU'O'cap dl,lng cua COng ty la hlnh thuc ke toan tren may vi trnh.
2.3 Ky ke toan nam
Ky ke toan nam cua COng ty ap dl,lng cho viec I~p bao cao tai chfnh b~t dau t(l' ngay 1 thang1 va ket thUc vao ngay 31 thang 12.
2.4 Demvi titm tf sUr dllng trong ke toan
Bao cao tai chinh dU'Q'cI~p b~ng dO'n vi tien te dl1Q'CSlYdl,lng trong ke toan cua COng ty laVN£).
3. T6M TAT cAc CHiNHSACH KE loAN CHI) YEU
3.1 Titm
Tien bao gom tien m~it t<;Iiquy va tien glYi ngan hang.
3.2 Hang ton kho
Hang ton kho dU'Q'cghi nh~n theo gia thap hO'n giQoagia thanh d~ dU'a moi san ph~m den vitri va dieu kien hien t<;liva gia tri thufm c6 th~ thl,J'chien dU'Q'c.
Gia tri thutm c6 th~ thl,J'c hien dl1Q'c la gia ban U'cYCtfnh cua hang tbn kho trong dieu kienkinh doanh blnh thl16'ng tr(l' chi phi l1&c tinh d~ hoan thanh va chi phi ban hang l1&c tinh.
12
Cong ty Co phan Xi mang Ha lien 1
THUYET MINH sAo cAo TAl CHINH (tiep theo)vao nqay 31 thanq 12 nam 2014 va cho narn tai chinh ket thuc cunq ngay
S09-DN
3. TOM TAT cAc cHiNH SACH KE ToAN CHU YEU (tiep theo)
3.2 Hang ton kho (tiep theo)
Cong ty ap dl,mgphuonq phap ke khai thlYang xuyen de hach toan hang ton kho voi gia triduoc xac dinh nhu sau:
Nguyen vat li$u
Thanh pham va san pham da dang
- chi phi mua theo phuonq phap binh quan giaquyen.
- gia von nguyen vat li$u va lao dong true tiepcong chi phf san xuat chung co lien quan dlYQ'cphan b6 dua tren rmrc do heat dong binh thlYangtheo phuonq phap binh quan gia quyen.
D(J'phong giam gia hang t6n kho
Dl,I'ph6ng giam gia hang ton kho dlYQ'ctrich I~p cho phan qia tri dl,l' kien b] t6n that do cackhoan suy giam trong gia tr] (do giam gia, hlYhong, kern pham chat, loi thai v.v.) c6 the xayra d6i v6'i nguyen v~t li$u, thanh pham, hang hoa ton kho khac thuoc quy~n sa hCrucuaCong ty dl,l'atren b~ng ch(l'ng hoopIyv~ Sl,l'suy giam gia trj t<;lingay ket thuc ky ke toan nam.
s6 tang hoi;ic giam khoan dl,l' phOnggiam gia hang ton kho dlYQ'ch<;lchtoan vao tai khoangia v6n hang ban tren bao cao ket qua hO<;ltdong kinh doanh.
3.3 Caekhoanphai thu
Cac khoan phai thu dlYQ'ctrinh bay tren bao cao tai chinh theo gia tri ghi s6 cac khoan phaithu tLYkhach hang va phai thu kMc sau khi can trLYcac khoan dl,l'ph6ng dlYQ'cI~p cho cackhoan phai thu kh6 doi.
Dl,I'phOngnO'phai thu kh6 d6i the hi$n phan gia trj cua cac khoan phai thu ma Cong ty dl,l'kien khOngc6 kha nang thu hoi t<;lingay ket thuc ky ke toan nam. Tang hoi;icgiam so dlYtaikhoan dl,l' phOngdlYQ'ch<;lchtoan vao chi phi quan Iy doanh nghiep tren bao cao ket quahO<;ltdong kinh doanh.
3.4 Taisan co djnh hfl'u hinh
Tai san c6 dinh hCruhinh dlYQ'Cthe hien theo nguyen gia trLYdi gia trj khau hao lOyke.
Nguyen gia tai san c6 dinh hCruhinh bao gam gia mua va nhCrngchi phi c6 lien quan trl,l'ctiep den viec dlYatai san vao hO<;ltdong nhlYdl,l'kien. Cac chi phi mua stlm, n~ng cap va d6imO'itai san c6 dinh dlYQ'cghi tang nguyen gia cua tai san va chi phi bao tri, slra chCradlYQ'ch<;lchtoan vao bao cao ket qua hO<;ltdong kinh doanh khi phat sinh.
Khi tai san c6 djnh hCruhinh dlYQ'cban hay thanh Iy, nguyen gia va gia tri khau hao lOykedlYQ'cx6a s6 va cac khoan lai 10 phat sinh do thanh Iy tai san dlYQ'ch<;lchtoan vao bao caoket qua hO<;ltdong kinh doanh.
3.5 Taisan co djnh va hinh
Tai san c6 djnh vo hinh dlYQ'cghi nMn theo nguyen gia trLYdi gia tri khau trlP lOyke.
Nguyen gia tai san c6 dinh vo hinh bao gom gia mua va nhCrngchi phi c6 lien quan trl,l'ctiepden viec dlYatai san vao Slr dl,mgnhlYdl,l' kien. Cac chi phi nang cap va d6i mO'itai san c6dinh vo hinh dlYQ'cghi tang nguyen gia cua tai san va cac chi phi kMc dlYQ'ch<;lchtoan vaobao cao ket qua hO<;ltdong kinh doanh khi phat sinh. Khi tai san c6 dinh vOhinh dlYQ'cbanhay thanh Iy, nguyen gia va gia tri khau trLYlOyke dlYQ'cx6a sOva cac khofm lai 10 pMt sinhdo thanh Iy tai san dlYQ'ch<;lchtoan vao bao cao ket qua hO<;ltdong kinh doanh.Quyim sif dl,mg c1tJtQuy~n Slr dl,lngdat dlYQ'cghi nh~n nhlYtai san c6 dinh vOhinh the hi$n gia tri cua quy~n Slrdl,lngdat dlYQ'cmua hoi;icthue bai COngty. Thai gian hCrudl,lngcua cac quy~n Slr dl,lngdatdlYQ'cxac dinh hoi;icc6 thai h<;lnho~c vOthO'ih<;ln.Theo d6, cac quyt~mSlr dl,mgdat vO'ithO'igian sl) dl,lngc6 thO'ih<;ln,chu yeu bao gam ti~n thue dat dlYQ'cph~n b6 theo thO'igian thull,trong khi cac quyen Slr dl,mgdat verithai gian Slr dl,mgvo thO'ihi;lnthi khOngdlYQ'cpMn bO.
13
Cong ty Co phan Xi mang Ha Tien 1THUY~T MINH BAo cAo TAl CHiNH (ti~p theo)vao ngay 31 thang 12 narn 2014 va cho narn tai chlnh k~t thuc cung ngay
B09-0N
3. TOM TAT cAc cHiNH SACH KI: ToAN CHU YI:U (tiep theo)
3.6 Khau hao va khau tri»Khau hao tai san c6 dinh hCru hlnh va khau tn) tai san c6 dinh vo hlnh dU'O'c trlch theophU'O'ngphap dU'cmg th~ng trong thai gian hCrudunq U'6'c tfnh ella cac tai san n·hU'sau:
Nhac~avav~~~ntruc 5-50namMay m6c va thi~t bi 4 - 20 namPhuonq tien van tai 6 - 30 narnThi~t b] van ph6ng 3 - 8 namPhan rnem vi tfnh 3 - 8 narnBan quyen 3 - 8 namTal san c6 dinh khac 5 - 25 nam
·HJI·1
Chi phi di vay
Chi phi di vay bao g6m lai tien vay va cac chi phi khac phat sinh Ii~n quan trvc ti~p d~n cackhoan vay cua COng ty va duoc hach toan nhu chi phi trong nam khi phat sinh.
3.8 Dau tU'ch(Pngkho{m va cac khoan dau tU'khac
3.7
Dau tU' ch(mg khoan va cac khoan dau tU' khac dlfQ'C ghi nh$n theo gia mua thl,l'c t~.
01,/'ph6ng dU'Q'cI$p cho viec giam gia tri clla cac khoan dau tU' vao ngay k~t thuc ky k~ toannam theo hU'6'ng dan clla ThOng tU' s6 228/2009fTT-BTC ngay 7 tMng 12 nam 2009 vaThOng tU' s6 89/2013fTT-BTC ngay 28 thang 6 nam 2013 do BO Tai chfnh ban hanh. Tangho~c giam s6 dU' tai khoan dl,l' ph6ng dU'O'chGichtoan vao chi phi tai chfnh tr~n bao cao k~tqua hoQt dong kinh doanh.
3.9 Cac khoan phai tra va chi phi trich trU'(yc
Cac khoan pMi tra va chi phi trfch trU'6'c dU'Q'cghi nh~n cho s6 ti~n phai tra trong tU'O'ng laili~n quan d~n hang h6a va dich Vl,Jda nh~n dU'O'cma khOng phl,JthuQc vao viec Cong ty danh~n dlfO'C h6a dO'n cua nha cung cap hay chUla.
3.10 Chi phi tra trU'(yc
Chi phf tra trlf6'c bao gOm cac chi phf tra trU'6'c ng~n hQn ho~c chi phi tra tru>6'cdai hQn tr~nbang can d6i k~ toan va dU'Q'CpMn b6 trong khoang thai gian tra tru>6'cho~c thai gian cacIO'i fch kinh t~ tU'O'ng(l'ng dU'Q'ctQo ra tli cac chi phf nay.
LO'i th~ kinh doanh va gia tri thU'O'ng hieu phat sinh tli vi$c c6 phan h6a cua COng ty theoQuyet dinh s6 1401/QD~BXO ngay 10 thang 10 nam 2006 va Quyet dinh s6 865/00-8XDngay 11 tMng 6 nam 2007 clla BO Xay dl,l'ng ve viec xac dinh gia tr! doanh nghi$p de c6phan h6a va cac van ban c6 li~n quan dU'O'cghi nh~n la chi phf tra tru>6'cdai hGln.Gia tr! naydang dlfQ'C phan b6 trong khoang thai gian 10 nam theo quy d!nh tQi ThOng tU' s6138/2012fTT-BTC do BO Tai chinh ban hanh ngay 20 tMng 8 nam 2012 hlf6'ng dan phanb6 gia tr! lQ'ith~ kinh doanh phat sinh tli viec c6 phan h6a doanh nghiep Nha nU'6'c.
3.11 DI,I'phong
COng ty ghi nh~n dl,l' ph6ng khi c6 nghia Vl,JnO'hien tGlila k~t qua clla mot Sl,/' kien da xay ratrong qua kh(l'. Viec thanh toan nghTa Vl,JnO' nay c6 the se dan d~n 51,/'giam sut v~ nhCrnglQ'i fch kinh t~ va COng ty c6 the dlfa ra dU'Q'cmot U'6'c trnh dang tin c~y v~ gia tr! clla nghiaVl,JnO'd6.
14
Conq ty Co phan Xi mang Ha Tien 1
THUY~T MINH sAo cAo TAl CHiNH (tiep theo)vao ngay 31 thang 12 narn 2014 va cho nam tal chlnh ket thuc cunq ngay
S09-0N
3. TOM TAT cAc cHiNH SACH K~ ToAN CHU Y~U (tiep theo)
3.12 Caenghi~p v¥ b~ng ngoili t~COngty ap dl,mg hU'&ngdan theo Chuan muc Ke toan Viet Nam so 10 - Anh hU'o>ngcuavi$c thay doi ty gia hoi doai va ThOng tu so 179/2012/TT-STC quy djnh ve ghi nhan, danhgia, xtY Iy cac khoan chenh lech tY gia hoi doai trong doanh nghi$p do SOTai chlnh banhanh ngay 24 thang 10 narn 2012 li~n quan den cac nghi$p Vl,Jb~ng nqoai t$ nhu da apdl,Jngnhat quan trong nam truoc.Cac nghi$p Vl,Jphat sinh b~ng cac don vi tien t$ khac v&i don vi tien t$ ke toan cua COngty(VND) dU'O'ch<;lchtoan theo tY gia giao dich vao ngay phat sinh nghi$p Vl,J.T<;Iingay ket thucky ke toan nam, cac khoan ml,JCtien t$ c6 goc ngo<;lit$ dU'O'cdanh gia l<;Iitheo tY gia muavao cua ngan Mng thU'O'ngm<;linO'iCOng ty mo>tai khoan t<;lithai diem nay. Tat ca cackhoan chenh I$ch tY gia thl,J'cte phat sinh trong nam va ch~nh I$ch do danh gia l<;Iiso dU'tien t$ c6 goc ngo<;lit$ cuoi nam dU'O'ch<;lchtoan vao bao cao ket qua hO<;ltdong kinhdoanh.
Khoan chenh I$ch tY gia hoi doai chU'athl,J'chi$n phat sinh ttl vi$c danh gia so dU'cuoi namcua cac khoan nO'phai tra dai h<;lnc6 goc ngo<;lit$ trong giai dO<;lnxay dl,J'ngcua Ol,J'an Nhamay Xi mang Sinh PhU'&cdU'O'cphan anh tr~n bang can doi ke toan theo COngvan chapthu~n so 9636/STC-TCDN ngay 7 tMng 7 nam 2009 cua SOTai chinh va ThOng tU' so201/2009/TT-STC do So Tai chrnh ban Mnh ngay 15 tMng 10 nam 2009 va dU'O'cphan bodfm vao chi phi tai chrnh trong thai gian toi da la 5 nam ke ttl thang 11 nam 2010.
Trong nam, COngty da thay doi so pMn bo cua khoan ch~nh lech tY gia hoi doai phat sinhtrong giai dO<;lnxay dl,J'ngcO' ban cua NM may Xi mang Sinh PhU'&cn~u tr~n va khoanchen~ I$ch ty 9ia hoi d<;>aichU'a thl,J'chi$n cua cac khoan phai tra dai h<;lnnhU'trlnh bay 0>Thuy~t minh so 22 va sa 25.
3.13 Cd phieu quy
Cac cOng Cl,lvon chu sO>hfru dU'O'cCOng ty mua l<;Ii(co phieu quy) dU'O'cghi nh~n theonguy~n gia va trtl vao von chu sO>hfru. COngty khOngghi nh~n cac khoan lai (10)vao baocao ket qua hO<;ltdong kinh doanh khi mua, ban, pMt Mnh ho~c huy cac cOngCl,Jvon chusO>hfru cua minh.
3.14 Phan chia /¢nhu~n
LO'inhu~n thuan sau thue thu nMp doanh nghi$p (khOngbao gOmlai ch~nh I$ch tY gia hoidoai chU'athl,J'chi$n do danh gia l<;Iiso dU'cac khoan ml,lCtie!nt$ c6 goc ngoQit$ t<;lingayket thUc ky ke toan nam) c6 the dU'O'cchia cho cac co dOngsau khi dU'O'cDQi hOidOngcodong pM dUY$tva sau khi da trrch I~p cac quy dl,J'ph6ng theo Dieu 1$COng ty va cac quydinh clla pMp lu~t Viet Nam. COng ty trrch I~p cac quy dl,J'ph6ng sau day tll' IO'inhu~nthuan sau thue thu nh~p doanh nghi$p clla COngty theo de nghi cua HOidOngQuan tri vadU'O'ccac co dOngpM duy(!t t<;liD<;IihOidOngco dOngthU'angni~n:
Qu9 d" phOng tai chfnh
Quy nay dU'O'ctrfch I~p de bao ve hO<;ltdong kinh doanh thOng thU'ang cua COng ty trU'&ccac rui ro ho~c thiet h<;likinh doanh, ho~c de dl,YphOngcho cac khoan 10hay thi$t h<;lingoaidl,Ykien do cac nguy~n nhan khach quan ho~c do cac trU'ang hO'pbat kha khang nhU'h6ahO<;ln,bat on trong tlnh hlnh kinh te va tai chrnh trong nU'&chay nU'&cngoai.
Qu9 c1~utLi phat tri~n
Quy nay dU'O'Ctrfch I~p nh~m phl,lcVl,Jvi$c mo>rong hOc;ltd¢ng ho~c dau tU' chieu sau cuaCOngty.Qu9 khen thLiong va phUc lQ'i
Quy nay dU'O'Ctrich I~p de khen thU'o>ng,khuyen khfch v~t chat, dem l<;IiIO'iich chung vanang cao phuc IO'icho cOngnMn vi~n, va dU'O'ctrinh bay nhU'mOtkhoan phai tra tr~n bangcan doi ke toan.
15
Cong ty C6 phan Xi rnanq Ha Tien 1
THUY~T MINH BAo cAo TAl CHINH (ti~p theo)vao ngay 31 thanq 12 nam 2014 va cho nam tai chinh k~t thuc cung ngay
B09-DN
3. TOMTAT cAc cHiNH SACHK~ ToAN CHUY~U (tiep theo)
3.15 Ghinh~ndoanh thu
Doanh thu oU'Q'cghi nhan khi COng ty co kha nang nhan oU'Q'ccac IQ'i fch kinh t~ co the xacdinh duoc mot each chac chan. Doanh thu oU'Q'c 00 lU'ang b~ng gia tri hop 19cua cackhoan phai thu hoac se thu OU'O'Csau khi trCroi cac khoan chi~t khau thU'O'ngmal, giam gh3hang ban va hang ban b] tra 1<;Ii.cac oieu ki~n ghi nhan cu the sau oay cOng phai oU'Q'cdapling truce khi ghi nhan doanh thu:
Doanh thu ban hang
Doanh thu ban hang oU'Q'cghi nhan khi cac rui ro trong yeu va cac quyen sa hCruhang hoaoa oU'O'cchuyen sang ngU'ai mua, thU'ang la trunq voi thai oiem chuyen giao hang hoa.
Doanh thu eung e~p tiict: vu
Doanh thu cung cap dich Vl,loU'O'cghi nh~n khi dich Vl,l oa oU'Q'ccung c~p va hoan thanh.
Ti~n I~i
Tien lai oU'O'cghi nh~n khi tien lai pMt sinh tren cO' sa don Uch (co tinh oen 100itlic ma taisan oem I~i) trCrkhi kha nang thu hoi tien lai khOng ch~c ch~n.
cd f(Fe
c6 tlic OU'O'Cghi nh~n khi quyen OU'O'Cnh~n khoan thanh toan c6 tlic cua COng ty oU'O'cxacI~p.
3.16 Thue
ThuiJthu nMp doanh nghiep {"TNDN'J hien hanh
Tai san thue TNDN va thue TNDN phai nop cho nam hi~mhanh va cac nam tru&c oU'Q'cxacoinh b~ng s6 tien dl,l' kien phai nop cho (ho~c oU'O'cthu hoi tCr) cO' quan thue, dl,l'a tren cacmlic thu~ su~t va cac lu~t thue c6 hi~u Il,I'cd~n ngay ket thUc ky ke toan nam.
Thue TNDN hi$n hanh dU'O'cghi nMn vao bao cao ket qua ho~t oong kinh doanh ngo<;litrCrtrU'ang hoopthue TNDN pMt sinh lien quan oen mot khoan ml,lCoU'O'cghi th~ng vao v6n chusa hCru, trong trU'ang hoopnay, thue TNDN hi~n hanh cOng oU'O'cghi nh~n trl,l'c tiep vao v6nchu sa hCru.
COng ty chi dU'O'c bu trCr cac tai san thue TNDN hi$n hanh va thue TNDN hi$n hanh phainop khi COng ty co quyen hooppMp dU'O'cbu trCrgiCra tai san thue TNDN hi$n hanh vai thueTNDN hien hanh phai nop va COng ty dl,l' dinh thanh toan thue TNDN hien hanh phai tra vatai san thue TNDN hi$n hanh tren cO'sa thu~n.
Thue TNDNho~n I~i
Thue TNDN hoan l<;IioU'O'cxac dinh cho cac khoan chenh lech t<;lmthai t~i ngay k~t thuc kyke toan nam giCra cO' sa tinh thue TNDN cua cac tai san va nO' phai tra va gia tri ghi s6 cuachung cho ml,lCdrch I~p bao cao tai chrnh.
Thue TNDN hoan l<;Iiphai tra oU'O'cghi nh~n cho tat ca cac khoan chenh I$ch t<;lmthai chiuthue, ngo~i trCr thue TNDN hoan l<;Iiphai tra phat sinh tCrghi nh~n ban d~u cua mot tai sanhay nO' phai tra tCrmot giao dich ma giao dich nay khOng co anh hU'ang den 100inhu~n ketoan ho~c 100inhu~n tfnh thue thu nh~p (ho~c 16tfnh thue) t<;lithai oiem pMt sinh giao dich.
Tai san thue TNDN hoan I~i c~n dU'O'cghi nh~n cho t~t ca cac chenh I$ch t~m thai dU'O'ckhau trCr,gia trj dU'Q'ckhau trCrehuyen sang cae nam sau eua cae khoan 16Unh thue va caekhoan U'Udai thue ehU'a sti dl,lng, khi ch~c ch~n trong tU'O'nglai se c6 100inhu~n Unh thue desti dl,lng nhCrng chenh I$ch t~m thai dU'O'c khau trCr, cac khoan 16 tfnh thue va cac U'Uoaithue chU'a sl) dl,mg nay, ngo<;litrCrtai san thue TNDN hoan l<;Iiphat sinh tCrghi nh~n ban o~ucua mot tai san ho~c nO' phai tra tCrmot giao dich ma giao dich nay khOng c6 anh hU'angoen 100inhu~n ke toan ho~c 100inhu~n tfnh thue thu nh~p (ho~c 16 tinh thue) t~i thai oiemphat sinh giao dich.
16
Cong ty Co ph§n Xi mang Ha Tien 1
THUY~T MINH BAo cAo TAl CHiNH (tiep theo)vao ngay 31 thang 12 narn 2014 va cho narn tai chfnh ket thuc cunq ngay
B09-DN
3. TOM TAT cAc cHiNH sAcH KE ToAN CHU YEU (tiep theo)
3.16 Thue (tiep theo)
ThutJ TNDN noen I~i (tiep theo)
Gia tr] ghi s6 cua tai san thue TNDN hoan lai phai dlfQ'C xem xet l<;3ivao ngay ket thuc ky ketoan nam va phai giam gia tri ghi s6 cua tai san thue TNDN hoan lai den muc bao dam chacchan c6 du IQ'i nhuan tlnh thue cho phep IQ'i fch cua mot phan noac toan b¢ tai san thueTNDN hoan l<;3idlfQ'C sty dl,mg. Cac tai san thue TNDN hoan lai chua dlfQ'C ghi nhan tnrocday dlfQ'C xem xet lai vao ngay ket thuc ky ke toan va dlfQ'Cghi nh<;inkhi chac chan c6 du IQ'inhu<;intfnh thue trong tlfO'ng lai de c6 the sty dl,mg cac tai san thue TNDN hoan l<;3ichlfa ghinh~n nay.
Tai san thue TNDN hoan Ic;tiva thue TNDN hoan l<;3iphai tra OlfQ'Cxac oinh theo thue suatdl,l' tfnh se ap dl,mg cho ky ke toan nam khi tai san OlfQ'Cthu hOi hay nO' phai tra dlfQ'C thanhtoan, dl,l'a tr~n cac m(fc thue suat va lu~t thue c6 hieu Il,I'cvao ngay ket thUc ky ke toan nam.
Thue TNDN hoan l<;3iOlfQ'Cghi nh<;invao bao cao ket qua hO<;ltd¢ng kinh doanh ngo<;li trLftrlfcmg hoopthue thu nh~p pMt sinh li~n quan oen mOt khoan ml,lc dlfQ'C ghi th~ng vao vonchu sa h(fu, trong trlfang hoopnay, thue thu nh~p hoan l<;IicOng OlfQ'Cghi nh~n trl,l'c tiep vaovon chu sa h(fu.
COng ty chi OlfQ'Cbu trLf cac tai san thue TNDN hoan l<;Iiva thue TNDN hoan l<;Iiphai tra khiCOng ty c6 quylm hoopphap dlfQ'C bu trLf gi(fa tai san thue TNDN hien hanh v&i thue TNDNhien hanh phai n¢p va cac tai san thue TNDN hoan l<;Iiva thue TNDN hoan l<;Iiphai tra lienquan t&i thue TNDN OlfQ'Cquan Iy bai cun9 mOt cO' quan thue oOi v&i cung m¢t oO'n vi chiuthue; ho~c COng ty dl,l' oinh thanh toan thue TNDN hien hanh phai tra va tai san thue TNDNhien hanh tr~n cO' sa thuan ho~c thu hOi tai san dOng thai v&i viec thanh toan nO' phai tratrong tLfng ky trong tlfO'ng lai khi cac khoan trong yeu cua thue TNDN hoan l<;Iiphai tra ho~ctai san thue TNDN hoan l<;IidlfQ'C thanh toan ho~c thu hOi.
3.17 Cong C41tai chinh
Ghi nMn ban d~u va trinh bay
Tai san tai chinh
Theo ThOng tlf so 210/2009fTT-BTC hlf&ng d~n ap dl,mg Chu~1n ml,l'C Bao cao Tai chinhQuoc te ve trlnh bay bao cao tai chfnh va thuyet minh thOng tin ooi v&i cac cOng CI,Itai chfnha Viet Nam do B¢ Tai chinh ban hanh ngay 6 thang 11 nam 2009 ("ThOng tlf 210"), tai santai chfnh OlfQ'Cphan IO<;limOt cach phu hoop, cho ml,lC oich thuyet minh trong bao cao taichfnh gi(fa nien o¢, thanh tai san tai chfnh OlfQ'Cghi nh~n theo gia tri hQ'p Iy thOng qua baocao ket qua hO<;lto¢ng kinh doanh gi(fa ni~n dO, cae khoan cho vay va phai thu, cac khoanoau tlf gi(f oen ngay 0030 h<;lnva tai san tai chfnh san sang de ban. COng ty quyet dinh viecphan IO<;licac tai san tai chinh nay t<;lithai oiem ghi nh~n Ian oau.
T<;Iithai diem ghi nh~n Ian oau, tai san tai chfnh OlfQ'Cxac oinh theo nguyen gia.
Cac tai san tai chinh cua COng ty bao gOm tien, cac khoan phai thu khach hang, phai thukMc va cac khoan oau tlf ngan h<;lnva dai h<;ln.
17
Cong ty ce phan Xi manq Ha Tien 1THUY~T MINH BAo GAO TAl GHiNH (tiep theo)vao ngay 31 thanq 12 narn 2014 va cho narn tai chinh k~t thuc cunq nqay
B09-0N
3. TOM TAT cAc cHiNH SACH Kt:ToAN CHU yt:u (ti~p theo)
3.17 Cong C41 tili chinh (tiep theo)Ghi nMn ban allu va trinh My (tiep theo)
NO'phai tra tai chinh
Theo Thong tLY210, no phai tra tai chinh dLYQ'cphan loai mot each phu hop, cho rnuc dlcnthuyet minh trong bao cao tai chfnh, thanh cac no phai tra tai chinh dLYQ'cghi nhan thongqua bao cao ket qua heat dong kinh doanh hoac cac khoan no phai tra tai chfnh dLYQ'cxacdinh theo gia tr] phan booGong ty xac dinh vi$c phan loai cac no phai tra tal chfnh thai di~mghi nhan I~n d~u.
Tat ca no phai tra tai chinh dLYQ'cghi nhan ban d~u theo nguyen gia.
NO'phai tra tai chfnh cLlaGOngty bao gom cac khoan phai tra ngLYaiban, cac khoan phaitra khac va cac khoan vay ngtm h<;lnva dai h<;ln.
Gia tri sau ghi nh~n /lin allu
Hien t<;liThOngtLY210 khOngc6 hLY&ngdan v~ vi$c xac dinh l<;Iigia tri cua cac cOngCI,Jtaichfnh sau ghi nh~n ban d~u. Do d6 gia tri sau ghi nh~n ban d~u cLlacac cOngCI,Jtai chfnhdang dLYQ'cphan anh theo nguyen gia.Bu t(if cac cong CI,J tili chfnh
Gac tai san tai chfnh va nO'phai tra tai chfnh dLYQ'cbu tr(/>va gia tri thu~n se dLYQ'ctrlnh baytren bang can dOik~ toan neu va chi neu, GOngty c6 quy~n hOOpphap thl,fc hien viec bUtr(/>cac gia trj da dLYQ'cghi nh~n nay va c6 '1 dinh bu tr(/>tren cO'sa thu~n, ho~c thu dLYQ'ccac taisan va thanh toan nO'phc3itra dong thai.
3.18 Thong tin thea bi) ph~n
Mot bOph~n la mot hOOpph~n c6 th~ xac dinh rieng bi$t cua GOngty tham gia vao viec cungcap cac san pham ho~c djch Vl,l lien quan (bo ph$n dLYQ'cchia theo hO<;ltdong kinh doanh)hoi;iccung cap san pham ho~c dich VI,Jtrong mot mOitrLYangkinh te CI,Jth~ (bOph~n dU'Q'cchia theo khu Vl,fCdia 1'1). Moi mot bOph~n nay chiu rui ro va thu dLYQ'cIQ'ifch kMc biet sov&i cac bo ph$n khac.
HO<;ltdong chfnh cLlaGOngty la san xuat va kinh doanh xi mang va cac san pham lien quanden xi mangoDong thai, hO<;ltdong san xuat kinh doanh cua GOng ty cM yeu dLYQ'cthl,fchi$n trong lanh tho Viet Nam. Vi v~y, rui ro va tY suat sinh lai cua GOngty khOngbi tac dongChLlyeu bai nhCrngkhac biet v~ san pham rna GOngty san xuat ra ho~c do GOngty hO<;ltdong tai nhi~u khu Vl,fCdja 1'1 khac nhau. Do d6, Ban Tong Giam dOcGOngty nMn dinh laGOngty chi c6 mot bOph~n theo hoat dong kinh doanh va khu Vl,fCdia 1'1. Theo d6, thOngtintheo bOph~n se khOngtrlnh bay.
4. TI~N
VNf)SO cuOinam S6a~u nam
Ti~n m~t 296.772.523 294.093.261Ti~n gLfingan hang 218.703.973.982 201.837.069.851
TONGCQNG 219.000.746.505 202.131.163.112
18
Cong ty Co phan Xi rnanq Ha Tien 1
THUY~T MINH BAo cAo TAl CHfNH (tiep theo)vao ngay 31 thanq 12 narn 2014 va cho narn tai chlnh ket thuc cung ngay
B09-0N
5. cAc KHOAN DAu TU' TAl cHiNH NGAN H~NCac khoan cau tu tai chinh ng~n han the hien cac khoan cau tu vao c6 phieu cua cac cOngty niern yet va khoan tien gLric6 ky han 12 thanq. Chi tiet nhu sau:
s6 cu6i nam s6 oau namse lU'Q'ng Gia tri So /uQ'ng Gia tri
VNfJSo oaunam s6 cu6inam
(fJa trinh bay /~i -Thuy~tminh s6 34)
416.373.130.811 380.356.951.552
9.331.529.307 3.192.822.794
425.704.660.118 383.549.774.346(2.761.659.300) (2.761.659.300)
422.943.000.818 380.788.115.046
VNfJ
Diu tU' vao eOphi~u cua cac eong ty niem y~tNgan hang TMCP Ngo<;iithU'O'ngVi~t Nam 131.037 7.632.180.000T6ng COngty ce phan Khoanva Dlch Vl,J Khoan Oau khl 13.552 1.066.128.000Ngan hang TMCP Sai GonThuonq Tin 32.552 903.107.534COngty ce phan Ch(J'ngkhoan Sai oon 10.000 831.660.000COngty c6 phan Tap doanHapaco 6.564 249.030.880COngty c6 phan Che bienHang Xuat khau Long An 4.576 69.993.000COngty c6 phan SOngDa 909 1.639 4.500.000
10.756.599.41430.000.000.000TiemgLringan hang c6 ky h<;in
40.756.599.414Ol,l'phong giam gia khoandau tU'ng~n h<;inVelO c6 phieuclla cac cOngty niem yet
GIA TR! THuAN
(4.715.369.714)
36.041.229.700
6. PHAI THU KHAcH HANG
Phai thu hi cac ben khOngphai ben lien quanPhai thu tl1 cac ben lien quan(Thuy~tminh s6 29)
Ol,J'phOngcac khoan pMi thu kh6 coi
GIA TR! THUAN
VNfJ
bi'R:I
113.946 7.632.180.000
12.320 1.066.128.000
32.552 903.107.534
10.000 831.660.000
6.564 249.030.880
4.576 69.993.0001.639 4.500.000
10.756.599.414
10.756.599.414
(6.121.374.114)
4.635.225.300
19
Cong ty Co phan Xi mang Ha Tien 1 S09-DN
THUY~T MINH sAo cAo TAl CHiNH (tiep theo)vao ngay 31 thang 12 narn 2014 va cho nam tal chfnh ket thuc cling ngay
7. TRA rauoc CHO NGlfal BAN
VNf)s6 cuo! nflm S6d~u nsm
Tra tnroc cho cac ben \
khOngphai ben li~n quan 38.572.588.307 36.055.725.414,I
Tra tnroc cho cac ben lien quan ~(Thuy~tminh s6 29) 1.560.687.700 1.715.417.000 IITONGCONG 40.133.276.007 37.771.142.414
...,l:il
8. cAc KHOAN PHAI THU KHAc
VNf)s6 cu6i nsm S6dfw nem
(f)Eitrinh bay 19i-Thuy~tminh s6 34)
Thue gia tri gia tang chua k~ khai khau tni 16.845.353.694 27.025.733.193KMc 16.794.935.506 21.433.963.818
TONGCONG 33.640.289.200 48.459.697.011
9. HANG TON KHO
VNf)s6 cu6i nam s6 c1~unam
(£)§ trinh bay 19i-Thuy~tminh s6 34)
Nguy~n vat li~u 490.546.823.526 484.920.348.692Thanh pharn 396.007.288.606 359.165.072.882Hang mua dang oi tren oU'ang 23.536.346.910 102.395.755.943San pham deYdang 69.480.017.273 60.030.814.900COngCI,J, dunq CI,J 4.298.924.133 3.366.150.141
983.869.400.448 1.009.878.142.558
Dl,J'ph6ng giam gia hang ton kho (25.037.282.169)
GIA TR! THUAN 958.832.118.279 1.009.878.142.558
20
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Cong ty Co phan Xi mang Ha Tien 1
THUY~T MINH BAo cAo TAl CHiNH (tiep theo)vao ngay 31 thanq 12 narn 2014 va cho narn tai chfnh ket thuc cung nqay
B09-0N
12. CHI PHi xAy Dl,I'NGCO BAN DO' DANG
VNfJs6 cu6i nem se dfJu nem
(fJa_trinh bay, I~i -Thuyet minh so 34) )1
Cac dl,J'an tai Blnh Phuoc 335.760.054.642 333.890.646.818 ;.t'Ol,J'an dU'ong be;,BOT 331.377.702.181 187.608.699.615Ol,J'an Ha TiEln 2.2 153.443.320.248 129.900.990.555 .1KMc 24.843.032.063 59.310.035.022
..,TONGCQNG 845.424.109.134 710.710.372.010 p
'"
13. cAc KHOAN aAu Tl1 TAl cHiNH DAI H~N
Cac khoan dau tU' tai chinh dai han the hien cac khoan d~1UtU' vao co phieu cua cac cOng tyniern yet. Chi tiet nhu' sau:
s6 cu6i nam s6 dfJu namse lU'Q'ng Gia tri s6 lU'Q'ng Gia tri
VNfJ
COng ty Co phanCao su Ben Thanh 2.310.000COng ty Co phan VicemTh<;lchcao Xi mang 700.000
TONGCQNG
42.000.000.000 2.310.000
14.000.000.000 700.000
56.000.000.000
14. CHI PHi TRA TRl16'C DAI H~N
VNfJ
42.000.000.000
14.000.000.000
56.000.000.000
VNfJs6 cu6i nsm se dfJu nem
(fJlj trinh bay I~i -ThuytJt minh s6 34)
LQ'i the kinh doanh va gia tri thU'O'ng hieuphat sinh tCr co phan h6aChi phi giai ph6ng mat b~ngCOng Cl,J,dl,JngCl,JKhac
TONGCQNG
107.834.853.99629.782.704.7351.688.479.417
31.937.349.616
171.243.387.764
23
161.752.281.00030.513.568.6543.370.700.631
29.658.218.934
225.294.769.219
Cong ty Co phan Xi mang Ha Tien 1
THUY~T MINH BAo cAo TAl CHINH (tiep theo)vao ngay 31 thanq 12 narn 2014 va cho narn tai chfnh k~t thuc cling ngay
B09-DN
15. VAY NGAN H~N
VNfJSo cuoi nam So (f{w nem
Vay ng~n han 1.402.537.490.013 1.526.828.317.358NO'dai han d~n han phai tra(Thuy~tminh so 21) 707.877.833.452 971.072.025.951
TONGCQNG 2.110.415.323.465 2.497.900.343.309 &
Cac khoan vay ng~n han cua COngty nharn muc dfch b6 sung nhu cau von luu d¢ng. Cackhoan vay nay c6 thai han sau (6) thanq ke tll ngay giai ngan va chiu lai suat theo lai suatthea thuan. Chi ti~t cac khoan vay ng~n han vao ngay 31 thanq 12 nam 2014 dU'O'ctrinhbay nhu sau:
NganMng Socuoi nam
VNfJ
Ngan hang ThU'O'ngrnai c6 phan COngthU'O'ngVi$t Nam("Vietinbank")Ngan hang ThU'O'ngrnai c6 phan A Chau ("ACB") (*)Ngan hang ThU'O'ngrnai c6 pnan Ngo~i Truronq Viet NamrVietcombank") - Chi nhanh Thanh pho He Chi MinhNgan hangDau tU'va Phat trien Vi$t Nam ("BIDV') - Chi nhanhSa Giao Dich IINgan hang ThU'O'ngm~i c6 phan Ban Viet
TONGCQNG
382.917.222.429348.020.160.525
320.297.332.092
310.190.346.68741.112.428.280
1.402.537.490.013
(*) Tai san th~ chap cho cac khoan vay tll ACB la quyelnSLr dl,lngdat thue va tai san g~nlielntren dat toa I~c t~i 360 B~n ChU'O'ngDU'O'ng,Qu~n 1, Thanh pho He Chi Minh, VietNam vai gia tr! la 33.042.701.202 VND vao ngay 31 thang 12 nam 2014.
16. PHAI TRA NGl1CYIBAN
VNfJSocu61Mm s6 (f/w nl1m
(fJa trlnh bay I~i -Thuy~tminh so 34)
Phai tra cho cac MnkMng phai ben lien quan 731.877.658.901 800.903.218.309Phai tra cho cac ben lien quan(Thuy~t minh so 29) 288.324.175.741 268.555.044.408
TONGCQNG 1.020.201.834.642 1.069.458.262.717
24
Cong ty Co phan Xi mang Ha Tien 1 B09-0N
THUY~T MINH BAo cAo TAl CHiNH (tiep theo)vao ngay 31 thanq 12 narn 2014 va cho narn tai chinh ket thuc cunq ngay
17. NGU'OI MUA TRA TI~N TRU'OC
VNfJSo cuoi nam So (ff1unsm
Tra truoc tCfcac benkh6ng phai ben lien quan 25.179.883.853 6.057.738.137Tra truce tCfcac ben lien quan(Thuy~tminh so 29) 7.366.710.623 15.000.961.337
TONGCQNG 32.546.594.476 21.058.699.474 N,~
THU~ vA cAc KHOAN PHAI NQP NHA NU'OC;:;
18.
VNfJSo cuoi nsm So (ff1unsm
(fJa trinh bay l;;Ii-Thuy~tminh s6 34)
Thue thu nhap doanh nghi~p(Thuy~tminh s6 28.2) 71.103.650.583 3.062.466.001Thue gia tri gia tang 19.987.731.020 16.983.487.500Thue tal nguyen 5.796.557.053 6.893.497.080Thue thu nhap ca nhan 826.512.981 228.008.342Thue va I~ ph! khac 2.551.351.140 9.228.453.720
TONGCQNG 100.265.802.777 36.395.912.643
19. CHI PHi PHAI TRA
VNfJSo cuoinam se (ff1unem
(fJij trinh bay l;;Ii-Thuy~tminh s6 34)
Chi phr lai vay 166.097.916.330 221.934.583.464Quy{m khai thac khoanq san tam tinh 51.487.998.567Chi phr bao lanh vay dal han 807.994.184 12.778.835.343Khac 176.581.112.420 138.518.232.700
TONGCQNG 394.975.021.501 373.231.651.507
25
Cong ty Co phan Xi mang Ha Tien 1
THUY~T MINH BAo cAo TAl CHINH (tiep theo)vao ngay 31 tMng 12 narn 2014 va cho narn tai chinh ket thuc cling nqay
B09-0N
20. esc KHOAN PHAI TRA, PHAI NQP NGAN H~N KHAc
VNf)s6 cu6i nem S6dfw nem
(f)a trinh bay If;1i-Thuyetminh s6 34)
Phai tra cho cac ben kh6ng phaiben lien quan 35.085.536.062 107.912.976.060Phai tra cho cac ben lien quan(Thuyet minh s6 29) 59.000.000.000 54.000.000.000
TONG CQNG 94.085.536.062 161.912.976.060.;;
21. VAY oAI H~N
VNf)s6 cu6i nsm se dfJunam
Yay tti ngan hang 5.724.356.006.657 6.612.065.996.750Yay tti cac ben lien quan(Thuyet minh s6 29) 80.656.582.472 84.656.582.472
TONGCQNG 5.805.012.589.129 6.696.722.579.222
Trong ao:NQ'dai nen den nen tra (Thuyet minh s6 15) 707.877.833.452 971.072.025.951Vaydai hen 5.097.134.755.677 5.725.650.553.271
Chi tiet cac khoan vay dai han dlYQ'ctrlnh bay nhlYsau:
s6 cu6i nem Ngay dao tienVNf)
Vay tel ngan hang
BIDV - SaGiao aicn " (i)
Khoan vay so 1Ngay 15 tMng 8
106.993.749.987 nam 2021
Khoan vay so 2Ngay 15 tMng 8
121.006.250.000 narn 2021
Khoan vay so 3Ngay 1 tMng 4
86.900.000.000 narn 2022
VayhQ'pv6n cue 9 chi nhBnhngan hang Ngay 26 thang 10thlJ'Ongmei do BIDV - Sa Giao dicn tt lam 1.643.933.888.970 nam 2022d~u m6i (ii)
26
Cong ty Co phan Xi mang Ha lien 1 B09-DN
THUY~T MINH BAa cAo TAl CHiNH (tiep theo)vao ngay 31 thanq 12 narn 2014 va cho narn tal chinh ket thuc cunq ngay
21. VAY oAI H~N (tiep theo)
Chi tiet cac khoan vay dai han duoc trinh bay nhu sau: (tiep theo)
s6 cuot niun Ngay aao henVNf)
IVay til' ngan hang (tiep theo) 'j
Ngan hang Societe Generete (iii) J~
Ngay 7 thang 11 ,Khoan vay 56 1 830.311.674.426 nam 2019 I
.ilNgay 28 thang 2
Khoan vay 56 2 366.847.052.601 narn 2020Ngay 26 thang 2
Khoan vay 56 3 185.093.008.157 narn 2020
Vietinbank - Chi nnent: Kien Giang (iv)
Ngay 7 thanq 12Khoan vay 56 1 513.994.865.450 narn 2020
Khoan vay 56 2Ngay 7 thang 12
133.041.736.283 narn 2020
Khoan vay 56 3Ngay 7 thang 12
208.580.226.160 narn 2020
Ngan hang Ph{Jttri~n Viet Nam (v)Ngay 30 thang 12
263.112.204.157 narn 2018
Vietcombank - Chi nnenn Kien Giang (vi)
Khoan vay 56 1Ngay 24 tMng 12
59.400.000.000 narn 2018
Khoan vay 56 2Ngay 8 tMng 5
96.086.619.654 narn 2018
Ngan hang Calyon (vii)
Khoan vay 56 1Ngay 30 thang 6
618.268.629.196 narn 2021
Khoan vay 56 2Ngay 30 tMng 6
197.192.261.910 narn 2021
Vay h(1pv6n cue 2 chi nnenn ngan hangthl.f(Jngmet do BIDV - Chi nnent: Khanh Hoalam afJum6i (viii)
Khoan vay 56 1Ngay 25 thang 4
171.057.581.006 nam 2020
Khoan vay 56 2Ngay 25 thang 4
122.536.258.700 nam 2020
TONGCQNG 5.724.356.006.657
27
Conq ty Co phan Xi mang Ha Tien 1
THUY~T MINH sAo cAo TAl CHINH (tiep theo)vao ngay 31 thanq 12 narn 2014 va cho narn tai chinh ket thuc cunq ngay
S09-DN
21. VAY oAI H~N (tiep theo)
Chi tiet cac khoan vay dai han dU'Q'ctrlnh bay nhu sau: (tiep theo)
se cuo! nam Ngay dEWben
VND
Vay tiP esc bim Him quan
Cong ty Co ph€tnTai chinh Xi mang (ix)
Tong Cong ty Cong nghi$p Xi mangVi$t Nam (x)
TONGCQNG
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
63.088.008.865Ngay 26 thanq 4
nam 2020
17.568.573.607
80.656.582.472
Ngay 25 thang 4narn 2020
Ml,lc dfch cua khoan vay nay nharn tai tro viec xay dl,mg Tram nghitm Phu Hfru tealac t<;iiQu~n 9, Thanh pho Ho Chi Minh. Dl,I' an nay 113 tai san the chap cho khoanvay. Thai gian vay 113 18 nam voi lai suat thea thuan.
Ml,lc dfch cua khoan vay nay nharn tal tro viec xay dl,l'ng Nha may Xi mang SlnhPhU'ac, toa lac tal Th] xa SInh Long, TInh Sinh PhU'ac va t<;iiQu~n 9, Thanh ph6 HoChi Minh. DI,l' an nay cOng 113 tai san the chflp cho khoan vay. Thai gian vay 113 18nam vai lai suflt thea thu~n.
Ml,lc dich cua khoan vay nay nh~m tai trO' g6i thiet bi s6 1 cua Dl,I' an Nha may Ximang Sinh PhU'ac. Cac khoan vay nay dU'O'cbao lanh bcYiSo Tai chinh. Thai h<;invay 113 13 nam vai lai suat EURISOR 6 thang va LlBOR 6 thang cong lai suat bi~n.
Ml,lc dich cua cac khoan vay nay nh~m tai trO' cho DI,l' an Ha Ti~n 2.2. Tai san thechflp cho cac khoan vay nay 113 quyen sii dl,lng dat thu~ vai dien tich 7.243.385 m2,tai san gan lien tr~n dat toa I~c t~i Thi tran Ki~n LU'O'ng,TInh Ki~n Giang. Thai h<;invay 113 13 nam vai lai suM thea thu$n.
Ml,lc dfch cua cac khoan vay nay nh~m tai trQ' cho Dl,I' an Ha Ti~n 2.2 toa l<;ict<;iiThitran Ki~n LU'O'ng, TInh Ki~n Giang. Dl,I' an nay cOng 113 tai san the chap cho khoanvay. Thai h<;invay 113 11 nam vai lai suat thea thu~n.
Ml,lc dfch cua cac khoan vay nay nh~m tai trQ' vi$c xay dl,l'ng DI,l' an Tr~m nghienLong An toa I~c t~i Huyen Ben Llic, TInh Long An. Dl,I' an nay cOng 113 tai san thechap cho khoan vay. Thai gian vay loll11 nam vai lai suat thea thu~n.
Bay 113 khoan vay dU'Q'cbao lanh bcYiBo Tai chinh dung de tai trQ' viec xay dl,mg Dl,I'an Ha Ti~n 2.2. Thai h<;invay 113 13 nam vai lai suM EURIBOR 6 thang cong lai suatbi~n.
Ml,lc dlch cua cac khoan vay nay nh~m tai trQ' viec tiep nMn DI,l' an Tr~m nghienCam Ranh toa l<;ict<;liThanh pho Cam Ranh, TInh Khanh H6a. Dl,I' an nay cOng 113tai san the chap cho khoan vay. Thai gian vay 113 10 nam vai lai suat thea thu~n
Bay 113 khoan vay tin chap dung de tai trO' viec xay dl,l'ng Dl,I' an Tr<;im nghien CamRanh. Thai gian vay tU'O'ng ling 113 7 nam 6 thang vai lai suat thea thu~n.
Bay 113 khoan vay dU'Q'cdung de tai trQ' cho viec xay dl,l'ng DI,l' an Tr<;imnghien CamRanh. Thai gian vay tU'O'ng ling 113 10 nam vai lai suat thea thu~n.
28
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Cong ty Co phan Xi mang Hi! Tien 1
THUY~T MINH BAa cAo TAl CHiNH (tiep theo)vao ngay 31 thanq 12 narn 2014 va cho narn tai chinh ket thuc cunq ngay
22. VON CHU sa HO'U (tiep theo)
22.2 C6 phieu
s6 cuo! nem
B09-DN
s6 oau nemS61U'Q'ngcd phil1u
Gia triVNf)
S61U'Q'ngc6 phil1u
Gia trjVNf)
COphi~u da dU'Q'cphe duy~t
co phi~u da phat hanhc6 phil1u dli phat hanhva dU'Q'Cg6p v6ndayduco phieu pho thong 318.000.000 3.180.000.000.000 318.000.000 3.180.000.000.000
COphi~u quyCo phieu pho thOng 48.000 480.000.000 48.000 480.000.000
COphi~u dang hl'u hanhCo phieu phOthOng 317.952.000 3.179.520.000.000 317.952.000 3.179.520.000.000
318.000.000 3.180.000.000.000 318.000.000 3.180.000.000.000
22.3 Chenh '~ch tY gia h6i (foai
DI,I'an Nha may Xi mang Sinh PmrocChenh lech ty gia hOidoai chua thuc hien cuacac khoan phai tra dai han
TONGCQNG
23. DOANH THU
23.1 Doanh thu ban hang va cung cap djch v41
TOng doanh thu
Trong 06:Xi mang, clinkerVua xi mang x.§y dl,mg, g~ch cae lo[)i, cat,v~t li~u phl,l va cae djch VI,I
Cac khoan giam trir doanh thuChilit khfJu thU'Ongm[)i
Doanh thu thuan
Trang 06:Xi mang, clinkerVua xi mang, g~ch cae 'o~i, cat, v~t Ii~u phl,lva cae djch Vl,l
30
s6 cu6i nemVNf)
s6 dfJu nem
- (133.142.258.264)
(75.110.149.298)
_~ - (208.252.407.562)
NamnayVNf)
Namtf1.J'&c
7.043.112.350.206 6.624.722.288.099
6.894.310.687.448 6.447.743.791.016
148.801.662.758 176.978.497.083
(285.025.142.717) (255.974.367.462)
6.758.087.207.489 6.368.747.920.637
6.609.336.268.731 6.191.769.423.554
148.750.938.758 176.978.497.083
Cong ty Co phan Xi mang Ha Tien 1 B09-0N
THUY~T MINH BAo cAo TAl CHiNH (tiep theo)vao nqay 31 thanq 12 narn 2014 va cho nam tai chinh ket thuc cunq nqay
23. DOANH THU (tiep theo)
23.2 Doanh thu ho~t Qgng ta; chinh
VNDNam nay Nem truce
U3ichenh lech tY gia hOidoai ctura thuc hien 222.764.402.557
~
Lai chenh lech ty gia hOidoai da thuc hien 41.038.421.404 139.581.269Lai ti~n gLfingan hang 2.873.701.453 2.742.555.547Thu nhap tt) c6 tuc 1.308.657.200 2.791.116.800Khac 23.621.318.892 15.555.269.920
TONGCQNG 291.606.501.506 21.228.523.536
24. GIA VON HANG BAN vA D!CH VI,! CUNG cAp
VNDNam nay Nam tnroc
(Dl1trinh My tet -ThuytJtminh s6 34)
Gia vOncua xi mang, clinker 5.226.325.733.983 4.768.805.093.947Gia vOncua vCraxi mang, qach cac loai, cat,vat lieu phu va cac dich Vl,J 198.062.027.946 171.854.378.046
TONGCQNG 5.424.387.761.929 4.940.659.471.993
25. CHI PHi TAl CHiNH
VNDNamnay Nem tnroc
Chi phi lai vay 522.707.830.704 773.274.128.052LOchenh lech tY gia hOidoal chua thuc hien vaphan b6 chenh lech tY gia hOidoai 208.252.407.562 269.673.858.823Chiet kh~u thanh toan 13.173.246.960 10.438.528.880La chenh lech tY gia hOidoai da thl,J'chien 2.967.960.999 14.574.544.881Hoan nh~p dl,J'ph6ng giam gia cac khoan dau tU' (1.406.004.400) (27.848.595.600)
TONGCQNG 745.695.441.825 1.040.112.465.036
31
C6ng ty Co phan Xi mang Hit lien 1
THUY~T MINH BAo cAo TAl CHiNH (tiep thea)vao nqay 31 thanq 12 narn 2014 va cho narn tai ehinh ket thuc cCmgngay
B09-DN
26. THU NH~P vA CHI PHi KHAc
VNfJ fl>.
Nem nay Nam truce ~(fJa trinh bay l;;1i- T
Thuy~tminh s6 34) E\
Thu nh~p khac 9.653.054.844 47.087.388.498 ~~Nhan boi thLl'angvi pham hop dong 2.291.815.125 11.626.380.150Thut~thanhlytaisan 12.090.909 6.691.415.454Khae 7.349.148.810 28.769.592.894
Chiphikhac (8.247.694.929) (17.205.548.001)Khau hao cua tai san ng~ng SlY dunq (2.455.864.281) (3.126.960.322)Gia tr] s6 sach cua tai san thanh Iy (6.125.636.380)Chi phi khac (5.791.830.648) (7.952.951.299)
GIA TR! THUAN 1.405.359.915 29.881.840.497
27. CHI PHi SAN XUATVA KINH DOANH THEO VEU TO
VNfJNamnay Nam tnroc
(fJa trinh bay tei -Thuy6tminh s6 34)
Chi phi nguy~n Ii('lu,vat li('lu 6.386.243.100.948 5.905.108.110.523Chi phi nhan eOng 434.706.764.542 419.957.560.466Chi phi khau hao va khau tr~ tai san co dinh 639.111.421.323 619.114.282.652Chi phi dich Vl,Jmua ngoai va chi phi khac 932.296.508.888 810.231.001.393
TONGCQNG 8.392.357.795.701 7.754.410.955.034
28. THUE THU NH~P DOANH NGHlep
Trong narn 2014, thue suat thue thu nhap doanh nghi~p ("TNDN") ap dl,Jngcho COngty la22% (2013: 25%) lQ'inhuan chiu thue.
Cac bao cao thue cua COng ty se chiu 51,1' ki~m tra cua cc quan thue. Do vi('lcap dl,mg lu~tva cac quy djnh ve thue dOivai cac IOc;linghi('lpVl,JkMc nhau c6 th~ dLl'Q'cgiai thich theanhieu cach kMc nhau, so thue dLl'Q'ctrinh bay tr~n bao cao tai ehinh giCl'ani~n dOc6 th~ sebj thay d6i theo quyet dinh cuoi cung cua cO'quan thue.
32
Cong ty Co phan Xi mang Ha Ti€m 1
THUY~T MINH sAo GAo TAl GHfNH (tiep theo)vao ngay 31 thanq 12 nam 2014 va cho narn tai chinh ket muc cung ngay
28. THU~ THU NH~P DOANH NGHlep (tiep theo)
S09-DN
28.1 ThueTNDNh;~n himh
Thue TNDN hiE;!nhanh phai tra duoc xac dinh dua tren thu nhap chiu thue cua nam hien tai.Thu nhap chiu thue cua GOngty khac v<Yithu nhap duoc bao cao trong bao cao ket quahoat dong kinh doanh vi thu nhap chiu thue khOngbao g6m cac khoan muc thu nhap chiuthue hay chi phi duoc khau trl) cho muc dich tfnh thue trong cac ky ke toan khac va cOngkhOng bao g6m cac khoan rnuc khOng phai chju thue hay khOngduoc khau trl) cho rnucdlch tfnh thue. Thue TNDN hi$n hanh phai tra cLlaGOngty dU'O'ctfnh theo thue suat da banhanh den ngay ket thuc ky ke toan nam.
DU'<Yid~y 113doi chieu giO>a100inhu~n tm<Ycthue dU'Q'cbao cao trong bao cao ket qua ho~tdong kinh doanh va thu nh~p chiu thue:
LQ'inhu~n k6 toan trooc thu6
Cae oi~u ehTnh:PMn bo chenh I$ch ty gia hoi doai theo cO'sa trnh thue da trCrtrong cac nam trlf<YcKhau hao cLlatai san ngl)ng Sll dl,lngGhi phi khOngdU'Q'ckhau trCrThu lao HOidOngQuan triThu nMp co tucL6 cMnh lech tY gia hoi doai chlfa thl,fchien da tfnh thue trong cac nam trU'<Yc
LQ'inhu,n chju thu6 "ac tinh
Chi phi thu6 TNDN hitn hanh LPc)Ic tinhE>i~uchinh thue TNDN trrch thieu nam tm<Yc
Chi phi thu6 TNDN hitn hanh LPc)Ic tinh
Thue TNDN phai thu dau namThue TNDN da n¢p trong nam
Thu6 TNDN phai nc}p (phai thu) cuOi nam
Trong 06:Thu~ TNDN pM; nQP (ThuytJt minh s6 18)ThutJ TNDN pMi thu
RJ
VN£)Nam nay Nam trl..f(ye
(£){1 trinh bay It;Ji-ThuytJt minh s6 34)
395.695.834.677 10.535.090.053
48.389.554.0362.455.864.281 3.126.960.3222.289.367.399 2.261.414.468405.000.000 335.000.000
(1.308.657.200) (2.791.116.800)
(35.350.970.998)
412.575.992.195 13.467.348.04390.766.718.283 3.366.837.011
770.986.940
90.766.718.283 4.137.823.951
(3.315.267.045) (5.014.212.999)(17.961.445.863) (2.438.877.997)
69.490.005.375 (3.315.267.045)
71.103.650.583 3.062.466.001(1.613.645.208) (6.377.733.046)
28.2 ThueTNDNhoan l{l;
Vao ngay 31 thang 12 nam 2014, GOng ty khOngghi nh~n thue TNDN hoan IGlido cacchenh I(!chtGlmthai giCYacO'sa ke toan va cO'sa tfnh thue 113khOngtrQngyeu.
33
Cong ty Co phan Xi rnanq Hi! lien 1
THUY~T MINH sAo cAo TAl CHINH (tiep theo)vao ngay 31 thang 12 narn 2014 va cho nam tai chfnh ket thuc cunq ngay
S09-0N
29. NGHlep VV Val cAc BEN LIEN QUAN
cac di~u ki~n va di~u khoan cue esc giao djch voi esc ben lien quan
Cac nghi$p VI,I voi cac cOng ty c6 lien quan bao g6m tat ca cac nghi~p VI,I oU'Q'cthuc hienvai cac cOng ty rna COng ty c6 m6i lien ket thong qua quan h~ oau tu, nhan oau tU' hoacthOng qua mot nha oau tU' chung va do 06 se la thanh vien cua cunq mot cOng ty. Cacnghiep VI,J ban hang va mua Mng chlnh vai cac ben lien quan duoc thl,l'chien dua tren cacoi~u khoan oa oU'Q'cthoa thuan trong hop oOng.
Cac ben lien quan cua COngty phan Ian la cac don vi thanh vien trong cLIngTong COngtyCOngnghi$p Xi mang Viet Nam. Cac nghi~p VI,I trQngyeu vai cac ben lien quan trong namoU'Q'ctrinh bay nhU'sau:
Ben fi{m quan
Tong COngty COngnghiepXi mang Viet Nam
COngty Co phan Xi mangSTmSan
GOngty Co phan Xi mangVicem HaiVan
COngty Go phan Xi mangVicem Hoang Mai
GOngty Co phan Xi mangVicem Sut San
GOngty TNHH MTVVicemHoang Thc;lCh
GOngty TNHH Xi mangHolcim Viet Nam
GOngty TNHH MTV Xi mangVicem Hai PMng
GOngty TNHH MTV Xi MangVicem Tam £)i~p
GOngty Co ph~mV~n tai Ha Tien
Mdi quan h~
COngty m~
Sen lien quan
Sen lien quan
Sen lien quan
Sen lien quan
Sen lien quan
Sen lien quan
Sen lien quan
Sen lien quan
Sen lien quan
34
NQidungnghi~p VI,J
Chi phi lai vayChi phi tU' vanGhi phi hi) trQ'huy$nngheo
Chi phi hi) trQ'San xi mangMua clinker
H~ thong lam kinChi phi giam oinh
Ooanh thu ban cat,clinker va gia cOng
xi mangMua clinker
San cat
San cat, clinker vagia cOngxi mang
San cat
San cat
San cat va clinker
San catMua clinker
San cat
Ooanh thucung cap dich VI,IPhf van chuyen
,,,
~I
;1
VNEJ
Gia tli
1.246.880.71339.677.182.238
5.500.000.000701.876.772
14.439.005.687229.046.996.076
6.476.903.082449.781.818
7.095.775.19517.943.283.456
18.545.455
1.806.483.808
152.633.182
216.409.091
61.270.228.848
136.613.45415.360.287.087
152.486.136
250.354.531169.671.115.343
Cong ty Co phan Xi mang Ha Tien 1
THUY~T MINH BAo cAo TAl CHINH (tiep theo)vao ngay 31 thimg 12 narn 2014 va cho narn tai chinh ket thuc cunq ngay
B09-DN
29. NGHlep vu val cAc BEN LIEN QUAN (tiep theo)
Cac nghi$pvu trQngyeu vai cac ben lienquantrong namduoc trinh baynhu sau: (tieptheo)
IVN£) I'
NQidung ~Ben lien quan M6iquanM nghi~p VI) Gia tri
COngty Co ph~n Vicem Bao bl Ben lien quan Mua va bao 27.853.935.200HaiPhong
COngty Co ph~n Bao bl Ha Tien Ben lien quan Mua va bao 23.648.844.107
COngty Co phan Vicem Ben lien quan Mua thach cao 3.791.201.400Thach cao Xi mang
COngty TU'van £)~u tu Ben lien quan Phi tU'van 2.489.596.510Phat tri~n Xi mang
Vi~nCOngngh~Ky tnuatXi mang Ben lien quan Phi dao tao 494.496.000
TrU'cyngtrung cap ngh~ ky thuat xi Ben lien quan Phi dao tao 114.320.000mang
COngty Co ph~n Vicem V~t li~u Ben lien quan Mua va bao 23.606.076.060Xay dl,l'ng£)a N~ng
COngty Co ph~nTai chinh Ben lien quan Chi phi lai vay 7.098.706.378Xi mang
Vao ngay ket thuc ky ke toan nam, khoan phai thu v6'i cac ben lien quan nhU'sau:
Ben lien quan M6iquan h~N()idungnghi~p VI)
VN£)PM; thu/(PMi traY
Phs; thu khach hang
COngty TNHH Xi mang HolcimVi~t Nam
COngty Co ph~nV~n tai HaTien
Ben lien quan Ban clinker vagia cOngxi mang
Ben lien quan Doanh thu cungcap djch Vl,l 17.177.832------
9.331.529.307
9.314.351.475
rrs trU'6rccho ngU'CYiban
COngty TU'van £)~utU'Phat tri~nXi mang
Ben lien quan Phi tU'vfm 1.560.687.700
35
Conq ty C6 phan Xi mang Ha Tien 1 B09-0N
THUY~T MINH BAo cAo TAl CHiNH (tiep theo)vao nqay 31 thanq 12 narn 2014 va cho narn tai chinh k~t thuc cunq ngay
29. NGHlep vv val cAe BEN LIEN QUAN (ti~p theo)
Vao ngay ket thuc ky ke toan nam, khoan phai tra voi cac ben lien quan nhu sau: (ti~p theo)
VNEJ )
Ben lien quan M6i quan h~ N{)i dung PMithu/ ~nghi~p VI,I (PMi traY ;1
IlPhs; trs ngU'CYiban .
rTong Cong ty Cong nghi$p Cong ty me Chi phi
<:;;
Xi mang Vi$t Nam giam dinh (1.979.002.000)Phi tll' van (43.644.900.462)Mua clinker (67.959.596.506)
COngty Co ph~n van tai Ben lien quan Chi phiHa Tien van chuyen (148.456.730.854)
COngty TNHH MTVXi mang Ben lien quan Chi phiVicem Hai Ph6ng quanq cao (13.200.000.000)COngty Co phan Xi mang Blm Ben lien quan Mua clinker (1.242.000.000)San
COngty Co phan Vicem Bao bJ Ben lien quan Mua va bao (2.870.437.636)Hai Ph6ng
COngty Co phfm Bao bJHa Tien Ben lien quan Mua va bao (6.942.301.092)COngty Co ph~n Vicem V~t li$u Ben lien quan Mua va bao (604.593.450)X~y dl,l'ngDa N~ng
COngty TlI' van Dau tll' PMt Ben lien quan Phi tll' V~1n (1.368.293.741)tri~n Xi mang
Trll'O'ngTrung cap nghe Ben lien quan Phi dao t<;iO (56.320.000)ky thu~t xi mang
(288.324.175.741)
NgU'CYimua trs tilm trU'(yc
COngty Co ph~n Xi mang Ben lien quan Ooanh thuBim San gia cOng (7.366.710.623)
Phs; trs khac
COngty Co phanV~n tai HaTien Ben lien quan Baa lanh thl,l'chien hQ'pdOng (50.000.000.000)
Tong COngty COngnghiep COngty me Chi phi h6 trQ'Xi mang Viet Nam huy$n ngheo (9.000.000.000)
(59.000.000.000)
Vay
Tong COngty COngnghi(!p COngty me Vay dai h,,;1n (17.568.573.607)Xi mang Vi(!t Nam
COngty Co ph~n Tai chinh Ben lien quan Vay dai h<;in (63.088.008.865)Xi mang
(80.656.582.472)
36
Cong ty C6 phan Xi mang Ha Tien 1
THUY~T MINH BAo cAo TAl CHiNH (tiep theo)vao ngay 31 tMng 12 narn 2014 va eho narn tai ehinh ket thuc cunq nqay
B09-0N
29. NGHlep Vl,.IVOl esc BEN LIEN QUAN (ti~p theo)
Cac giao djch v(Yicae ben lien quan khac
Thu nhap cua cac thanh vien Hoi 06ng ouan tri va Ban T6ng Giam 06e trong nam oU'O'etrinh bay nhU'sau:
Nam nayVND
Nem truoc
LU'O'ngThU'angrno lao
3.291.067.227339.397.575465.000.000
2.913.193.951216.408.849456.000.000
TONGCQNG 4.095.464.802 3.585.602.800
30. LAI TREN co PHI~U
Lai co ban trim e6 phi~u oU'O'etinh b~ng each ehia 100inhuan sau thue phan b6 eho c6 dOngsa hfru e6 phieu ph6 thOngcua COngty eho 56 IU'O'ngbinh quan gia quyen cua 56 e6 phieuph6 thOngdang hru hanh trong narn.
Lai suy giam tren e6 phieu dU'O'ctinh b~ng each chia 100inhuan thuan sau thue phan b6 ehoe6 oOngsa hfru e6 phieu ph6 thOngcua COng ty (sau khi da di~u ehinh cho e6 bic eua e6phieu U'Uoai e6 quy~n ehuylm 06i) eho 56 IU'O'ngbinh quan gia quy~n eua 56 e6 phieu ph6thOngdang lU'uhanh trong nam va 56 IU'O'ngbinh quan gia quyen eua e6 phieu ph6 thOngse oU'O'cpMt hanh trong trU'ang hO'Ptat ea eae e6 phieu ph6 thOngti~m nang e6 tae oOngsuy giam oeu OlfO'Cchuy~n thanh c6 phieu ph6 thOng. KhOnge6 e6 phieu ph6 thOngti~mnang suy giam trong nam va oen ngay I~p bao cao tai chinh nay.
COngty SLYdl,mgeae thOngtin sau d~ tinh lai tren e6 phieu:
959959
3232
Nam nay Nam twac(Da trinh bay 19i-
Thuyetminh s6 34)
LO'inhu~n thu~msau thue phan b6 cho e6dOngsa hiiu e6 phi~u ph6 thOng (VND)s6 IlfO'nge6 phieu binh qufm (co phi{Ju)
Lai tren c6 phieu (VND/co phi{Ju)- Lai eO'ban- Lai suy giam
304.929.116.394317.952.000
6.397.266.102201.618.667
37
Cong ty C& phan Xi mang Ha Tien 1
THUYtT MINH BAo cAo TAl CHiNH (tillp theo)VaGngay 31 thanq 12 narn 2014 va cho nam tal chfnh kllt thuc cunq ngay
B09-DN
31. CAM KI:T CHOTHUEHO~TDQNG
COng ty hi$n dang thue dat va nha kho theo cac hop dong thue heat dong. Vao ngaY,31thanq 12 narn 2014, cac khoan tien thue toi thieu phai tra trong tU'O'nglai theo cac hop dOngthue heat dong nay dU'O'ctrlnh bay nhu sau: ,
j
VNf)s6 dau nem s6 cuo! nsm
:;;
£)Eln 1 nam 31.083.167.596 14.486.633.842Tren 1 - 5 narn 24.896.717.924 27.905.966.844Tr~n 5 narn 214.566.225.900 102.354.960.824
TONGCQNG 270.546.111.420 144.747.561.510
32. MVCDicH vA cHiNH SACHQUANLYRUIROTAl CHiNH
NO' phai tra tai chinh cua COng ty chu yllu bao gom cac khoan vay, cac khoan pMi trangU'CYiban va cac khoan phai tra khac. Ml,!c dich chinh cua nhCrng khoan no pMi tra taichfnh nay la nh~m huy dong nguon tai chfnh phl,!c VI,!cac hOc;ltdong cua COng ty. COng tyc6 cac khoan phai thu khach hang va cac khoan phai thu khac, tien va tien glii ngitm hc;ln,cac khoan dau tU' ng~n hc;lnva dai hc;lnphat sinh trl)'c tiep tli hOc;ltdong cua COng ty.
COng ty c6 rui ro thi trU'cyng, rui ro Un dl,mg va rui ro thanh khoan.
Nghi~p VI,!quan 19rui ro la nghi~p VI,!khOng the thieu cho toan bo hO<;ltdong kinh doanh cuaCOng ty. COng ty da xay dl)'ng he thong kiem soat nh~m dam bao Sl)' can b~ng a mlic hO'p19giCra chi phi rui ro phat sinh va chi phi quan 19rui roo
Rtii ro thi trU'img
Rui ro thi trU'cyng la rui ro ma gia tri hO'p 19cua cac luong tien trong tU'O'ng lai cua m¢t cOngCl,!tai chfnh se billn d¢ng theo nh£fng thay doi cua gia thi trU'CYng.Gia thi trU'cyngc6 bon 10<;lirui ro: rui ro lai suat, rui ro tien t~, rui ro gia Mng h6a va rui ro va gia khac, vi dl,! nhU' rui rove gia co phan. COng Cl,! tai chinh bi anh hU'ang bai rui ro thi trU'cyng bao gom cac khoanvay va nO',tien glii ngan hang va cac khoan dau tU'.
Cac phan Uch d¢ nh<;lynhU' dU'O'ctrinh bay dlY6'i day li~n quan dlln tlnh hlnh tai chinh cuaCOng ty t<;lingay k~t thUc kY k~ toan nam.
Cac pMn Uch d¢ nhGlYnay da dU'O'cI~p tr~n cO'sa gia tri cac khoan nO'thuan, ty I~ giCra cackhoan nO' c6 lai suat co dinh va cac khoan nO' c6 lai suat tM nOi va tY Ie tU'O'ngquan giCracac cOng Cl,!tai chinh c6 goc ngo<;lite la khOng thay doi.
Khi tinh toan cac phan tich do nhGlY,Ban Tong Giam doc gia dinh r~ng d¢ nhGlYcua caccOng CI,Jtai chinh tr~n bang can doi kll toan va cac khoan ml,JCc6 Ii~n quan trong bao caoket qua hO<;ltdong kinh doanh bi anh hU'ang bai cac thay doi trong gia dinh ve rui ro thitrlYcyng tlYO'ng ling. Phep phan Uch nay dU'O'cdl)'a tr~n cac tai san va nO' phai tra tai chinhma COng ty n~m giCrtc;lingay ket thUc ky ke toan nam.
Rui ro fiji suM
Rui ro lai suat la rui ro ma gia tri hO'P19ho~c cac lubn9 tien trong tU'O'ng lai cua m¢t cOng Cl,!tai chfnh se bien dong theo nhCrng thay doi cua lai suat thi trU'CYng.Rui ro thi trU'cyngdo thaydoi li3i suat cua COng ty chu yeu li~n quan den cac khoan tien glii ng~n h<;ln,cac khoan vayng~n hc;lnva dai hc;lnva cac khoan nO' phai tra theo li3i suat thi trU'CYngcua COng ty.
COng ty quan 19rui ro lai suat b~ng cach theo dOi ch~t che tlnh hinh thi trU'cyngc6 li~n quan,bao gbm thi trU'cyngtien t$ va kinh te trong nU'&c va quoc teo Tr~n cO' sa d6, COng ty dl)' tinhva dieu chinh mlic don bay tai chfnh cOng nhU' chien IU'O'ctai chfnh theo tinh hinh hi$n t<;li.
38
Cong ty Co phan Xi rnanq Hf3 Tien 1
THUY~T MINH BAo GAO TAl GHiNH (tiep theo)vao ngay 31 thanq 12 narn 2014 va cho narn tai chinh ket thuc cunq ngay
B09-DN
32. MVCnicH vA cHiNH SACHQUANLY RUI RO TAl cHiNH (tiep theo)
Rui ro thi tfLl'Cmg (tiep theo)
eo nh~y d6i voi lai su~t
Do nhay cua cac khoan tiem gll'i ng~n han, cac khoan vay ngan han va dai han va cackhoan no phai tra theo lai suat th] tnronq doi vai Sl,I' thay dbi co the xay ra (J rnuc do hoopIytrong lai suat dU'O'cthe hien nhu sau:
Vai gia dinh la cac bien s6 khac khOng thay dbi, cac bien don~ trong lai suat cua cac khoanvay voi lai suat tha nbi co anh hU'(Jng dem 100inhuan truce thue cua GOng ty nhu' sau:
VNfJTang/giam Anh hlJ'(yngdtJn
diemcoMn toi nhu~n trlJ'6>cthutJ
Narn nayDOla My 9 (690.293.866)Euro 13 (2.611.382.567)VI\ID 102 (45.182.762.989)
DO la My (9) 690.293.866Euro (13) 2.611.382.567VI\ID (102) (45.182.762.989)
Nairn trllC1cDella My 9 (804.497.692)Euro 13 (3.419.973.305)VI'ID 102 (47.869.200.576)
Della My (9) 804.497.692Euro (13) 3.419.973.305VIIID (102) 47.869.200.576
Riii ro ngof)i t~
RLli ro ngoQi t$ la rui ro ma gia tri hoopIy cua cac luang tien trong tU'ong lai cua m¢t cOng Cl,ltai chlnh se bien dong theo nhfrng thay dbi cua tY gia ngoQi teo GOng ty chju rui ro ngoQi t$chu yeu do Sl,l'thay dbi cua ty gia hoi doai lien quan trl,l'c tiep den cac h09t dong tai chinhcua GOng ty.
G6ng ty quan Iy rui ro ngoQi t$ b~ng cach xem xet tlnh hlnh thi trlYcynghien Mnh va dl,l' kienkhi GOng ty I~p ke hOf)ch ke ho<;!chmua va ban hang hoa trong tU'ong fai b~ng ng09i teo
fJ~inhf)Y d6i vai ngof)i t~
Vefi gia dinh la cac bien so khac khOng thay dbi, bang dU'&i day the hien d¢ nh9Y cua 100inhu~n tru&c thue cua GOng ty (do Sl,l'thay dbi gia tli hOOpIy cua tai san va nO' phai tra) doivO'i cac thay dbi c6 the xay ra (J mlic do hQ'p Iy cua tY gia DO la My va Euro. Rui ro do Sl,l'thay dbi ty gia hoi doai vai cac IOQingoQi te kMc cua GOng ty la khOng dang ke:
Thay dOi tY giad61a My
Thay dOi tY giaEuro
VNfJAnh hlJ'(yngdtJn l(1inhu~n trlJ'6>cthutJ
N;iirn nay+1,0%
-1,0%
+10,54%
-10,54%
(225.991.317.032)
225.991.317.032
Niirn trllC1c+1,0%
-1,0%
+10,54%
-10,54%
(294.873.059.265)
294.873.059.265
39
-------------------------------- --- -
Conq ty Co phan Xi mang Ha Tien 1
THUY~T MINH BAo cAo TAl CHINH (tiep theo)vao ngay 31 thang 12 narn 2014 va cho narn tai chfnh ket thuc cunq nqay
B09-0N
32. MVC OiCH vA CHiNH SACH QUAN LY RUI ROTAl CHiNH (tiep theo)
Rui ro th! trU'img (tiep theo)
Rui ro v~ gia c6 phifW
Cac co phieu niern yet va chua niern yet do Cong ty narn giCrbi anh hU'angbai cac rui ro thitrU'cmgphat sinh tli' tinh khonq chac chan v~ gia tri tU'O'nglai cua co phieu dau tu. HOidongOuan tri cua Cong ty xem xet va phe duyet cac quyet dinh dau tu vao co phieu.
Vao ngay 31 thanq 12 narn 2014, gia tri hO'PIy cua cac khoan dflu tu vao co phieu niern yetcua Cong ty la 6.041.229.700 VND (31 thanq 12 nam 2013: 4.635.225.300 VND). Neu giacua cac co phieu nay giam 10% thi 100inhu~n tm<Yc thue cua Cong ty se giam khoang604.122.970 VND (31 thang 12 nam 2013: 463.522.530 VND), phl,lthuoc vao vi$c giam giatr! nay c6 dang k~ ho~c keo dai hay khOng.Neu gia cua cac co phieu nay tang len 10%, 100inhu~n trU'<Ycthue cua Cong ty se tang len khoang 604.122.970 VND (31 thang 12 nam2013: 463.522.530 VND).
Rui ro v~ gia hang h6a
Cong ty c6 rui ro v~ gia hang h6a do thl,J'chi~n mua mot so lo~i hang h6a nh~t d!nh. COngtyquan Iy rui ro v~ gia hang h6a thong qua vi~c theo d6i ch~t che cac thOngtin va tlnh hinh c6lien quan cua thi tmang hang h6a nh~m quan Iy thai di~m mua hang, ke ho~ch san xu~t vam(/'c hang ton kho mot cach hO'pIY.
.1
Rui ro tin dl,mg
Rui ro tin dl,mg la rui ro ma mot ben tham gia trong m¢t cOngCl,ltai chinh ho~c hO'pdongkhach hang khOngthl,J'chi$n cac nghia Vl,lcua minh, dan den ton th~t v~ tai chinh. COng tyc6 rui ro tin dl,lng tli' cac ho~t dong san xu~t kinh doanh cua mlnh (chu yeu doi v6'i cackhoan phai thu khach hang) va tli' ho~t dong tai chfnh cua minh, bao gom ti~n gui ng~nhang.Phai thu khf1chhang
Cong ty quan Iy rui ro tin dl,lng khach hang thOngqua cac chinh sach, thu tl,lCva quy trlnhki~m soat cua Cong ty c6 lien quan den vi~c quan Iy rui ro tin dl.lngkhach hang. Chat 1U'Q'ngtin dl,lngcua khach hang dU'O'cdl,J'atren cac danh gia va nh~n xet tin dl,mg.
COngty thU'ang xuyen theo d6i cac khoan phai thu khach hang chU'athu dU'Q'c.Doi v6'i cackhach hang l6'n, COngty thl,J'chi$n xem xet Sl,!' suy giam trong ch~t 1U'Q'ngtin dl,mgcua tli'ngkhach hang t~i ngay I~p bao cao tai chinh. COng ty tim cach duy trl va ki~m soat ch~t chedoi v<Yicac khoan phai thu tbn dong va thanh I~p mot bOph~n kiem soat tin dl,mgd~ giamthi~u rui ro tin dl,mg.Tren cO'sa nay va vi~c cac khoan phai thu khach hang cua COngty c6lien quan d~n nhi~u khach hang kMc nhau, rui ro tin dl,mgkhOngb! t$p trung dang k~ vaom¢t khach hang nh~t d!nh.T;~ng&; nglJnhang
COngty chu yeu duy trl so dU'ti~n gui t~i cac ng~n hang dU'O'cnhi~u ngU'ai biet den a Vi~tNam. Rui ro tin dl,lng doi v6'i so dU' ti~n gui t~i cac ng~n hang dU'Q'cquan Iy bai b¢ ph~nngfm quy cua COngty theo chinh sach cua COngty. Rui ro tin dl,mgtoi da cua COng ty doiv6'i cac khoan ml,lCtrong bang c~n doi ke toan t~i moi nam I~p bao cao chinh la gia trj ghiso nhU'trinh bay a Thuyet minh so 4. COngty nh~n th~y m(/'cd¢ t~p trung rui ro Undl,lngdoiv6'i ti~n glPing~n hang la th~p.
Rui ro thanh khoan
Rui ro thanh khoan la rui ro COngty g~p kh6 khan khi thl,J'chi$n cac nghia Vl,ltai chinh dothieu von. Rui ro thanh khoan cua COngty chu yeu phat sinh tli' vi~c cac tai san tai chinh vanO'phai tra tai chinh c6 cac thai di~m dao h<;lnI~ch nhau.
COngty giam sat rui ro thanh khoan thOngqua vi~c duy tri m¢t 1U'Q'ngti~n va cac khoan yayng~n hang a m(/'c ma Ban Tong Giam doc cho la du d~ dap (/'ng cho cac ho~t dong cuaCOngty va d~ giam thi~u anh hU'angcua nhCrngbien d¢ng v~ luong ti~n.
40
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Cong ty Co ph~mXi mang Ha Tien 1THUY~T MINH sAo cAo TAl CHiNH (tiep theo)VaGnqay 31 thimg 12 narn 2014 va cho nam tai chinh ket thuc cling nqay
BOg-ON
33. TAl SAN TAl CHiNH vA NO' PHAI TRA TAl CHiNH (tiep theo)
Gia tr] hop Iy cua cac tai san tai chinh va no phai tra tai chinh dlYOOcphan anh theo qia trirna cOng cu tal chinh c6 th~ duoc chuyen doi trong mot giao dich hien tai gi(fa cac bentham gia, ngo<;iitnl trlYcYnghop bc§tbuoc phai ban hoac thanh IY.
COng ty Slr dl,lng pfuronq phap va gia dinh sau day d~ uoc tinh gia tr] hoopIy:
~ Gia tri hop Iy cua tien mat va tien glri ngc§nhan, cac khoan phai thu khach hang, cackhoan phai tra nglYai ban va nQ' phai tra ngc§nh<;inkhac tlYO'ngdlYO'ngv6'i gia tri ghi socua cac khoan ml,lC nay do nh(fng cOng Cl,lnay co ky h<;inngc§n.
~ Gia tri hQ'p Iy cua cac khoim vay ngan hang va cac khoan nQ' phai tra tai chinh khacgan bctlng v6'i gia tri so sach cua cac khoan ml,lC nay dl,J'aVaG lai suat thi trlYang macac khoan nQ' phai tra tai chinh nay dang ganh chiu.
... Gia tri hQ'p Iy cua cac tai san tai chinh khac dlYQ'cxac dinh dl,J'atren gia cOng bo (neuc6) tren cac thi trlYang co giao dich.
34. TRiNH BAy L~I BAo cAo TAl cHiNH NAM TR110C
Can c(f theo Quyet dinh so 622/Q£)-KTNN ngay 8 thang 4 nam 2014, CO' quan Kiem toanNha nlY6'c da thl,J'chi$n ki~m toan bao cao tai chinh cua COng ty cho nam tai chinh ket thucngay 31 thang 12 nam 2013.
Thl,J'c hi~n cac ket lu~n cua Ki~m toan Nha nlY6'c, Ban Tong Giam doc da dieu chinh l<;iicackhoan ml,lc bi anh hlYong cua nam tai chinh ket thuc ngay 31 thang 12 nam 2013 nhlY datrlnh bay dlY6'i day:
Chitieu
Bang can ([6; ke toanPhai thu khach hang 131Phai thu khac 135Dl,J'phong cac khoanphai thu ng~n h<;lnkh6 doi 139Hang tOn kho 141Nguy~n gia TSC£)hCi'uhlnh 222Gia tli khau hao lOykl!clla TSC£) hCi'uhinh 223Gia tli khau tm lOykeclla TSC£) va hlnh 229Chi phi xay dl,J'ngcO'ban d60dang 230Chi phi tra tru6'c dai h<;ln 261
TONG TAl SAN 270
VNf)Ngay 31 tMng 12 nam 2013
Mas6
s6 /i~u trinh My Anh huOng cuatfl.l'()'cday vi~c trinh My l<;li
s6 /i~u da dU'Q'Ctrinh My l;;Ji
375.822.553.90949.219.576.148
7.727.220.437(759.879.137)
383.549.774.34648.459.697.011
(2.761.659.300) (2.761.659.300)986.230.124.897 23.648.017.661 1.009.878.142.558
13.742.290.215.404 13.559.744.167 13.755.849.959.571
(3.458.722.079.050) 32.960.218.792 (3.425.761.860.258)
(9.176.468.564) 2.255.124.476 (6.921.344.088)
766.495.144.102 (55.784.772.092) 710.710.372.010219.504.340.064 5.790.429.155 225.294.769.219
12.671.663.406.910 26.634.444.159 12.698.297.851.069
43
Cong ty Co phan Xi mang Ha Tien 1
THUY~T MINH BAo cAo TAl CHiNH (tiep thea)vao ngay 31 thang 12 narn 2014 va cho narn tai chfnh k~t thuc cung nqay
B09-DN
34. TRiNH BAy L~I BAa cAo TAl cHiNH NAM TRU'GC (ti~p thea)
VNf)Ngay 31 tMng 12nem 2013
Ma So Ii~u trinh My Anh hl.J'&ngcae So li~u da auocChi lieu ~
tnroc day viec trinh bay l<;Ii trinh My l<;Iiso
Phai tra ngU'cYiban 312 1.070.779.701.382 (1.321.438.665) 1.069.458.262.717ThuEtlva cac khoan phainop Nha nuoc 314 13.312.150.856 23.083.761.787 36.395.912.643Chi phi phai tra 316 372.331.651.507 900.000.000 373.231.651.507cac khoan phai tra, pMin<)png~n han khac 319 161.807.044.067 105.931.993 161.912.976.060
TONGNQ'PHAI TRA 300 1.618.230.547.812 22.768.255.115 1.640.998.802.927
LQ'inhuan sau thuEtlchuaphan phc5i 420 6.799.835.587 3.866.189.044 10.666.024.631
TONGCQNGNGUONVON 440 1.625.030.383.399 26.634.444.159 1.651.664.827.558
VNf)Cho nam tai chinh ket tnuc ngay 31 thang 12 nam 2013
Ma So Ii~u trinh My Anh hl.J'&ngcise s6 li~u ae dU'Q'CChi tieu s6 tnroc day viec trinh My l<;Ii trinn bay If;li
Baa cao k~t qua hOilt di)ng kinh doanhGia vc5nhang ban va dichvu cung capChi phi ban hangChi phi quan Iy doanhnghi~pThu nh<;ipkMcChi phi khacTong lQ'inhu<;intrU'&c thuEtlChi phi thuEtlTNDNhi€mhanhLq,i nhu<;inthuan sau thue
11 (4.939.131.649.339) (1.527.822.654) (4.940.659.471.993)24 (302.214.810.490) (9.248.835.781) (311.463.646.271)
25313250
(113.425.952.017) (3.661.659.300)15.187.507.204 31.899.881.294(4.898.903.167) (12.306.644.834)5.380.171.328 5.154.918.725
(117.087.611.317)47.087.388.498
(17.205.548.001)10.535.090.053
5160
(2.849.094.270) (1.288.729.681)2.531.077.058 3.866.189.044
(4.137.823.951)6.397.266.102
L~i cO'ban va I~i suy giam tr€m co phieu cua nam tai chinh k~t thuc ngay 31 thang 12 nam2013 cQng dU'Q'cdi~u chinh tang tU'O'ngling 19 VND Ico phieu.
35. Sl)' KII;N SAU NGAy K~T THUC KY K~ ToAN NAM
Nguyen Thi HU'O'ngLanNgU'cYiI$p
Ngay 26 thang 3 nam 2015
44