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Cong ty cll phan Cong ngh~Tien Phong
Bao cao tai chinhcho ky sau thang k~t thuc ngay 30 thang 6 nam 2011
kem lheo Bolo colo Soal xel cua Ki~m loan viEmBoc I$pva Sao colo cua Ban Giam dOc
Gong ty Gll ph~nGong ngh~Th~nPhongBao cao tal chlnh cho ky 6 thOng ket thuc ngay 30 thang 6 nam 2011M~cI~c
Nilidung
Bao cao clla Ban Giam dOc
Bao cao Soal xel clIa Killm loan vien DOc lap
Bang Can dOl Kllloan
Bao cao K~l qua HO<;l1 dOng Kinh doanh
Bao cao LlfU chuylln Til,n 1$
Thuy~l minh Bao cao Tai chlnh
Trang
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Gong ty Gll phc\n Gong ngh~Ti€m PhongBao cao tal chinh cho ky sau thang k~t thuc ngay 30 thang 6 nam 2011Bao cao cua Ban Glam dOc
Ban Giam dOc trlnh bay bao cao nay cung vai cac bao cao tai chlnh da dU'c;rcsoal xel lai ngay30 lhang 6 nam 2011 va cho ky sau thang k~l thuc cung ngay.
1. Thanh vi en cua HOI(lOng Quan trl. Ban Kiolm soat va Ban Giam (lOc
NhCPngngU'ai sau day la lhanh vil!m cua HOi dOng Quan lri. Ban Killm soal va Ban Giam dOc !rong kyva cho d~n ngay lap bao cao nay:
HOI(lOng Quan trj
HOva tenOng Lam Thillu QuanOng HOQuOc AnOng Nguyt!n HCPuLamCng Nguyt!n HCPuDOngCng Thomas HermansenOng Trfm Thanh NguyenOng Mai Minh TanOng Mai Tu~n TUOng Nguyen Thanh KhilllOng Nguyen Khac DOngBa Nguyen Thi BachTuylllOng Hsun Tony Cau Fong
Ban Kiolm soat
HQ va ten
Ong Lt'l Trung HaBa Nguyen Thi Thu SU'O'ngBa Tr~n Thu LanOng LU'u 81nh AiOng Mai Minh Tan
Ban Glam (lOc
HQ va tenOng Lam Thillu Quan
Chlic vyChu lichThanh vienThanh vienThanh vienThanh vienThanh vit'lnThanh vienThanh vienThanh vienThanh vit'lnThanh vienThanh vien
Chlic vyTrU'&ng banThanh vienThanh vit'lnTrU'&ng banThanh vien
Chlic vyTOng Giam dOc
Ngay bO nhiilm
27 lhang 6 nam 200928 lhang 3 nam 200928 lhang 3 nam 200928 lhang 3 nam 200928 lhang 3 nam 200901 lhang 4 nam 200623 lhang 4 nam 201123 lhang 4 nam 201123 lhang 4 nam 201101 thang 4 nam 200601 thang 4 nam 200617 thang 4 nam 2010
Ngay bO nhlilm23 lhang 4 nam 201123 thang 4 nam 201123 lhang 4 nam 201128 thang 3 nam 200917 lhang 4 nam 2010
Ngay be'>nhiym01 lhang 4 nam 2000
Ngay mioln nhiym
23 lhang 4 nam 201123 lhang 4 nam 201123 lhang 4 nam 2011
Ngay mi~nnhi6m
23 lhang 4 nam 201123 lhang 4 nam 2011
2. Xac nh~n cua Ban Glam dOc
Ban Giam dOc COng ty CO ph~n COng nghl)l Tien Phong ("COng lyO)chju lrach nhil)lm lap cac bao caolai chlnh phan anh lrung IhlJ'Cva hc;rpIy t1nh hlnh tai chlnh cua COng ty tai ngay 30 thang 6 nam 2011cOng nhU' klll qua hoal dOng kinh doanh va t1nh hlnh lU'u chuylln lien ll)l cua COng ty cho ky sau lhangkellhuc cung ngay. Trong vil)lc lap cac bao cao lai chlnh nay. Ban Giam dOc dln phai:
LlJ'a chC;>ncac chlnh sach kll loan lhlch hc;rpva ap dung cac chlnh sach dO mOl cach nh~l quan;
8U'a ra cac danh gia va U'ac tlnh mOl cach hc;rpIy va lhan trong;
Nt'lu rO cac nguyt'ln tac kll loan thlch hc;rpcOdU'c;rctuan thu hay khOng, luy IhuOc nhCPngkhac bil)lllrong yllu da dU'c;rctrlnh bay va giai thlch trong cac bao cao lai chlnh;
Lap cac bao cao tai chlnh lrt'ln cO' sO' nguyt'ln tac hoal dOng Iit'ln luc In) IrU'e-ng hc;rpkhOng lhllcho rlmg COng ty se lillp luc hoal dOng kinh doanh; va
Thiel kll va ap dung hl)llhOng killm soal nOi bO hieu qua lrong viec lap cac bao cao lai chlnh pMhc;rpnhilm giam lhillu cac sal sOl va gian Ian.
1
Gong ty G6 phftn Gong ngh~Ti€m PhongBaa colo lai chinh cho kVsau Ihang kellhuc ngay 30 lhang 6 nam 2011Baa cao cua Ban Giam dOc (Ii~p Iheo)
Ban Giam doc chiu Irach nhi(>m dam bao rang cac s6 sach k~ loan Ihlch h9'P dl19'c 111ugili d~ phananh Iinh hlnh lai chlnh clla COng ty vai mlrc dO chlnh xac h9'P Iv l:;li bal kV thai dj~m nao va dam baorang cac bao cao tai chlnh tuan thll vai Chuan ml,l'CK~ toan Vi(>t Nam, H(>thong K~ toan Vi~t Nam vacac quy dinh k~ toan hi~n hanh t:;li Vi~t Nam. Ban Giam doc cOng chiu trach nhi~m v~ vi~c dam baoan toan cho lai san clla COng ty va do dO thl,l'Chi~n cac bi(>n phap thlch h9'P d~ ngan ch(ln va phathi(>ncac hanh vi gian I(ln va vi ph:;lm kMc.
Ban Giam doc cam k~1 rang COng ty da luan Ihu nhling y~u cau n~u Ir~n trong vi(>c I(lp cac bao caolai chlnh.
3. Phi; duy~1 cac baa cao lai chinh
TOi pM duy(>t cac bao cao lai chlnh kem theo, cac bao cao nay phan anh lrung thl,l'c va h9'P Iy Iinhhlnh lai chlnh cua COng Iy t<ilingay 30 thang 06 nam 2011 cOng nhlY k~t qua hO<iltdong kinh doanh vaIlYUchuy~n ti~n t(> cho kv 6 thang k~t thuc cung ngay, tuan thu theo cac Chu~n ml,l'C K~ toan Vi(>t
~! H~9 K~ toan Vi(>t Nam va cac quy dinh ke toan hi(>nhanh l<iliVi(>t Nam.
o . 06JJ..•""A .••. I "U+.' ~ \<;1' T~In:l(\t~'ag~iam doc,.., eO'PH ' . ~C' " OIl•• ONG NG "
'?y. TlEN PH1-$I,~: .
QUANT6ng Giam doc
Thanh ph6 H6 ChI Minh, Vi~t NamNglly 30 thang 8 ni!Jm2011
2
NEXIA ACPAAuditing & Consulting
sAo cAo SOATXET COA KI~M ToAN VIENDQC L~P
S6: 119.21.11
INTERNATIONAL
Giri cae cl. dongCong ty C6 phAn Cong ngh~ Tien Phong
Cluing toi dil soat xct bang can d6i k~ toan dinh kem cua Cong ty C6 phAn Cong ngM Tien Phong("Cong ty") t~i ngay 30 thang 6 nam 20 II, va cac baa cao lien quan v~ k~t qua ho~t dQng kinh doanh,luu chuy~n ti~n t~ cho ky sau Ihang k~llhuc dmg ngay va cac Ihuy~ll11inh baa cao lai chfnh kern Iheo("cac baa cao lai chinh") nhu duQ'c lrinh bay lit Irang 4 d~n lrang 27.
Tr:\ch nhi~1II cua Ban Ghilll dac va Ki~1II lmin vien
Ban Giam d6c cua Cong Iy chi" Inkh nhi~1IIv~ cac baa cao lai chfnh nay. Trach nhi~111cua chung loila dua ra baa cao soat xcI v~ cac baa cao lai chinh nay d\ra vao cong vi~c soal xcI cua chung loi. Baacao lai chinh cua cong Iy cho nalll lai chinh k~1Ihuc n,?ay 31 Ihang 12 nalll 20 I0 duQ'c ki~rn loan baicong Iy ki~1IIloan khac vai y ki~n chilp nh~n loan phan duQ'c neu Irong baa cao ki~m loan ngay 21Ihang 4 nam 2011.
CO'sir soal xct
Chlmg loi dillll\Ic hi~n cong vi~c soal xcI baa cao tai chinh Iheo ClmAn mlfc ki~111loan Vi~1Nam v~cong lac soal xcI baa cao lai chinh. ChuAn m\rc nay yeu cAu cong lac soal xcI phai I~p k~ ho~ch vaIhlfChi~n d~ co Slf dam baa vita phai r~ng baa cao lai chinh khong chua d\fl1g nhung sai sOllrc;mg y~u.Cong vi~c soal xcI baa g6m chu y~u la vi~c lrao d6i vai nhan Slf clm cong Iy va ap d\lng cac Ihu lIJcpMn tfeh Iren nhung Ihong lin lai chinh va do do cung ci\p mQImuc dQ dam baa Ihilp hem cong vi~cki~m loan. Chung loi khong IhlfC hi~n cong vi~c ki~m lOan, va do do chung tOi khong dua ra y ki~nki~m loan.
K~t lu~n
D\ra Iren cong vi~c soal xcI cua chlmg loi, chung loi khong Ihiy bAI ky viln d~ dang chu y nao d~chung loi cho r~ng bao cao lai chinh kem Iheo day khong phan anh lrung IhlfC va hqp Iy, Iren cac khiac~nh Irc;mgy~u, linh hinh lai chfnh cua Cong Iy C6 phAn Cong n~h~ Tien Phong I~i ngay 30 Ihang 6nam 20 II, ciing nhu k~1qua ho~t dQng kinh doanh va lUll chuyen ti~n I~ cho ky sau thang k~1 Ihuccimg ngay, phil hQ'p vai cac Chuin mlfc K~ loan Vi~1Nam, H~ Ih6ng K~ loan Vi~1 Nam va cac quydinh k~ loan hi~n hanh I~i Vi~1Nam.
Bao cao lai chinh nay la baa cao rieng bi~1cua Cong Iy va khong hqp nhil vai bao cao lai chinh cuacac cong Iy can. Baa cao lai chinh hqp nhAI va bao cao lai chinh cua cac cong Iy can duQ'c I~p vaphal hanh rieng bi~l.
lE'Vt"1 14
Olllight Tower, 45 Vo Thi Sau Sir., Dist. IHo Chi Minh City. VietnamTt't: (84 81 6291 1268; Fax: 164 8) 62'} I 1269www.nexiailcPd.com • www.nexid.com
NGUYEN M~NH TUANChung chi Ki~m loan vien 56: 0817/KTVKi~m toan vien
NO.IA ACPA CO l TO i~;I lTll"mbef oj NP'U,l InIL'fndl,,,.,,,1.a worldwide f>t'lWOl'k 01 m"I1>{'flrk'n1 ,It;:counltng dnU cooloUlh"Jl: i,m'~
NGI,J OCTU NChung chi Ki~m loan vien 56: 0253/KTVPho T6ng Giam d6c
ThGnhphil Hr5Chi Minh, Vifl NamNgay 30 I/uing 8 nam 2011
C6ng ty C6 phc\n C6ng ngh~Tien PhongBANG CAN flOI KE TOANI~I ngay 30 lhang 6 nam 2011£lO'nvi t1nh: £lOng Vi$1 Nam
TAl SANThuy61
Ma s6 mlnh 30 thang 6 nam 2011 31 thang 12 nam 2010TAl SAN NGAN HAN 100 102.684.013.581 100.199.810.246TIAn va eae khoan tllO'ng <111O'ng!iAn 110 3 17.762.207.023 4.363.720.094Ti~n 111 7.926.511.086 1.437.447.501Cac khoan IU'O'ngdU'O'ng li~n 112 9.835.695.937 2.926.272.593
Cae khoan <13util ngAn h~n 120 6.490.916.196 3.379.496.536Cac khoan dau IU' ngan han 121 4 6.490.916.196 3.379.496.536
Cae khoan phal thu ngAn h~n 130 46.250.332.496 63.434.457.043Phai Ihu kMch hang 131 30 16.525.488.513 41.951.537.492Tnl IrU'ac cho ngU'ai ban 132 15.291.631.617 5.417.161.462Phai Ihu kMc 135 5;30 14.615.997.077 16.254.270.7250" phOng cac khoan phai Ihu khO dOi 139 6 (182.784.711) (188.512.636)
Hang tOn kho 140 7 24.813.075.468 22.275.193.218Hang IOn kho 141 25.978.633.585 23.440.751.3350" phOng giam gia Mng IOn kho 149 (1.165.558.117) (1.165.558.117)
Tal san ngAn h~n khae 150 7.367.482.398 6.746.943.355Chi phi Ira Imac ngan han 151 80.617.193 63.183.841Thu~ gia Iri gia lang dU'O'ckhau lni 152 2.660.633.582 2.118.174.159Tai san ngan han kMc 158 8 4.626.231.623 4.565.585.355
TAl SAN oAI HAN 200 150.914.501.342 142.272.683.647Tal san e6 <1inh 220 54.331.122.174 41.447.781.160Tai san c6 djnh hCruhlnh 221 9 3.199.759.965 3.655.231.452
- Nguy~n gia 222 8.239.508.623 8.161.813.232- Gia Iri hao mOn lOy k~ 223 (5.039.748.658) (4.506.581.780)
Tai san vO hlnh 227 10 23.635.795.785 24.084.612.765- Nguy~n gia 228 24.573.957.371 24.573.957.371- Gia tri hao mOn lOy k~ 229 (938.161.586) (489.344.606)
Chi phi xay d"ng cO' ban do dang 230 11 27.495.566.424 13.737.936.943
Cae khoan <13util dal h~n 250 95.634.723.119 99.785.119.294£lau tU' vao cOng ty con 251 12 83.951.723.119 81.692.119.294£lau tU' vao cOng Iy li~n k~t 252 13 4.030.000.000 6.680.000.000£lau IU' dai han khac 258 14 8.574.000.000 12.334.000.0000" phOng giam gia cac khoan dau tU' daihan 259 15 (921.000.000) (921.000.000)
Tal san dai h~n khae 260 948.656.059 1.009.783.193Chi phi Ira tfU'ac dai han 261 16 948.656.059 1.009.783.193
TONG TAl SAN 270 253.598.514.923 242.472.493.893Cae Ihuydl minh IlI'lrang 9 den lrang 27 III bQ ph~n hQ'PIhBnh eUB cae bilo cao til; ehlnh nay.
Gong ty GlI ph~nGong ngh~Tien PhongBANGCANDOlKe TOAN(li6p thea)t~1ngay 30 thang 06 nam 2011£)O'nvi t1nh: £)OngVi~1Nam
Thuy6tNGUONVON Masb mlnh 30 than9 6 nam 2011 31than9 12 nam 2010NO PHAI lRA 300 104.197.282.519 94.598.475.245NO'ngAnh~n 310 63.691.377.339 78.046.754.729Vay ngan h;,m 311 17 10.104.672.222 14.195.851.814PMi Ira ngl16'i ban 312 30 8.232.988.964 19.735.757.048Ngl16'imua Ira lilln Irl16'c 313 3.599.917.200 3.694.086.100Thull va cae khoan pMi nOp Ngiln sachNha nl16'c 314 18 4.981.769.187 2.688.399.621PMi Ira ngl16'i lao dOng 315 123.904.095 1.394.293.185Chi phi pMi Ira 316 19 1.850.460.020 2.131.365.014PMi Ira kMc 319 20;30 32.682.852.139 31.792.572.392DI,J'ph6ng pMi Ira ngan h;,m 320 722.170.643 829.226.443Quy khen Ihl1ang, phOc lQ'i 323 1.392.642.869 1.585.212.112
N9'dal h~n 330 40.505.905.180 16.551.720.516Phai tra dai h;,mkMc 333 972.738.200 972.738.200Vay dai h;,m 334 21 39.350.386.089 15.362.489.425DI,J'ph6ng trQ'clip mllt vi~c lam 336 141.635.164 175.347.164Quy pMI trilln khoa hoc va cOng ngh~ 339 41.145.727 41.145.727
VONCHOsO' HO'U 400 149.401.232.404 147.874.018.648Vbn chO sa hfru 410 22 149.401.232.404 147.874.018.648VOncO phan 411 116.103.990.000 116.103.990.000COphillu quy 414 (15.680.000) (15.680.000)LQ'inhuan chl1a philn phOi 420 33.312.992.404 31.785.708.648
TONGNGUONVON 440 253.598.514.923 242.472.493.893Gac Ihuy6t minh Iu- Irang 9 c16nlrang 27 la blj pMn hqp IhIlnh cua cae bao cao lai chlnh nay.
Ngl16'ilap:
~.......-:::::- TRUONG THI PHUONG DUNGKlltoan Irl1ang
Thanh ph6 H6 ChI Minh, Vi~t NamNgay 30 thang 8 nllm 2011
Gong ty G6 ph~nGong ngh~Ti€!n PhongBAO CAO KET QU~HO~T DQNG KINHDOANHeho ky sau Ihang kel Ihue ngay 30 lhang 6 nam 2011Dan vi IInh: D6ng Vi(ll Nam
Cho ky sau lhang Cho nam tal ehlnhThuy~t k~t thue ngay kAt thue ngay
Chi lieu Ma sO minh 30 thang 6 nam 2011 31 thang 12 nam 2010
Doanh thu ban hang va eung cAp djeh vI' 01 31.194.833.864 120.871.605.619Cae khoan giam I'll doanh thu 03 (120.436.535) (5.872.450.702)
Doanh thu Ihuan v6 ban hang va cung cApdjeh vI' 10 23 31.074.397.329 114.999.154.917
Gia vOn hang ban 11 24;31 (21.960.943.130) (82.594.687.751)
LQ'inhu~n gOp v6 ban hang va cung capdjch vI' 20 9.113.454.199 32.404.467.166
Doanh lhu hO<lldOng tai ehlnh 21 25 16.067.045.298 27.480.083.426
Chi phllai ehlnh 22 26 (1.559.537.846) (4.300.249.336)
Chi phi ban hang 24 31 (6.192.980.941 ) (14.390.173.617)
Chi phi quan Iy doanh nghi(lp 25 31 (4.161.187.913) (9.337.027.091)
LQ'inhu~n thuan tiP ho~t dOng kinh doanh 30 13.266.792.797 31.857.100.548
Thu nhap khae 31 151.825.121 648.426.812Chi phi khae 32 (11.200.021) (708.879.618)
LVi nhuan khac 40 140.625.100 (60.452.806)
LQ'Inhu~n k~ toan trU'ac thu~ 50 27 13.407.417.897 31.796.647.742
Chi phllhulllhu nh~p doanh nghi(lp hi(lnhanh 51 27 (2.145.000.000) (2.265.640.809)Chi phlthullthu nh~p doanh nghi(lp holln I<li 52 27
LVi nhu¥n sau thu~ thu nh¥P doanh nghiijp 60 22 11.262.417.897 29.531.006.933Cac thuy6t minh til'trang 9 <16ntrang 27 la bQ pMn h'lP thBnh eua cac bao CaDtai chlnh nay.
NglJ'll'i I~p:
~L--------------=-TlfUONG THI PHUONG DUNG
Klltoan l'lJ'ang
Thanh ph6 He, ChI Minh, Vi~t NamNgay 30 thang 8 nam 2011
6
Gong ty Gb phc\nGong ngh~Tifln PhongSAO CAO LIJU CHUYEN TIEN Te (phlJ'O'ngphap gian tiep)cho ky sau thOng k~tthuc ngay 30 thang 6 nam 2011£)an vi lInh: DOng Vi~t Nam
Cho kj sau thang Cho nam tal chinhThuy~t ketthuc ngay kAtthuc ngay
Chi lieu Mas6 minh 30 thang 6 nam 2011 31thang 12 nam 2010
LIJU CHUYEN TIEN Tlr HO~T £lQNG KINH DOANH
LQ'inhu~n trU't7c thuA trong ky 01 13.407.417.897 31.796.647.742
fJifJu chfnh cho cac khot'":Khau hao tai san cO dinh 02 981.983.858 1.653.523.281
Ch~nh I~ch cac khoan dl,l' ph6ng 03 (5.727.925) 1.115.397.593
La cMnh I~ch tY gia hOi doai chU'a thl,l'c hi~n 04 106.299.058
L!ji tCYcac hOiilt dOng dau tU' 05 (15.800.885.841 ) (26.567.222.819)
Chi phllai vay 06 1.042.766.440 2.837.815.336
(LO)llaltCYho~t dQngkinh doanh tnroc nhO'ng!hay d6i cua v6n 1lJ'UdQng 08 (374.445.571) 10.942.460.191
Giam cac khoan phai thu 09 13.025.955.049 39.020.991.168(Tang)/giam hang tOn kho 10 (2.537.882.250) 1.298.724.328Giam cac khoan phai tra va chi phi phai tra 11 (12.069.657.537) (15.087.149.998)
Giam chi phi tra trU'6'c 12 43.693.792 116.282.500
Ti~n lai vay da tra 13 (1.086.825.756) (2.839.780.353)
Thu~ thu nMp doanh nghi~p da nOp 14 (777.332.286) (440.723.359)
Ti~n thu khac tCYhOiilt dOng kinh doanh 15 4.806.616.986Ti~n chi khac cho hOiilt dOng kinh doanh 16 (60.646.268) (5.259.916.320)
L\fu chuy~n !lAn thuAn (sCrdyng cho)/cungcap tit ho¥t dOng kinh doanh 20 (3.837.140.827) 32.557.505.143
LU'U CHUYEN TIEN Tlr HO~T £lQNG £lAu TIJTi~n chi mua tai san cO djnh va tai san daihiiln khac 21 (13.835.324.872) (32.191.917.604)
Ti~n thu tCYthanh Iy,nhw;mg ban tai san cOdinh va cac tai san dai hiiln khac 22 279.182.672Ti~n chi cho vay, mua liili cac cOng cy nc;Ycuadan vi khac 23 (58.184.721.920) (10.068.549.896)Ti~n thu hOi cho vay, ban liili cac cOng cy nc;Ycua dan vi khac 24 55.073.302.260 12.824.625.516
Ti~n chi dau tU' gOp vOn vao dan vi khac 25 (4.049.603.825) (39.412.370.000)Ti~n thu hOi dau tlJ' gOp vOn vao dan vi khac 26 8.200.000.000 3.273.120.000
Ti~n thu lai cho vay, c6 tLYCva lc;YinhuandU'c;Ycchia 27 19.422.323.841 29.325.539.497
LlJ'Uchuy~n lI~n ~huAncung cap tCr/(sCrdyngcho) ho¥t dOngdau tlJ' 30 6.625.975.484 (35.970.369.815)
LIJU CHUYEN TIEN TV HO~T £lQNG TAl CHiNHTi~n vay ngiln hiiln va dai hiiln nhan dU'c;Yc 33 36.386.654.046 83.115.201.529Ti~n chi tra nc;YgOc vay ngiln hiiln va dai hiiln 34 (16.489.936.974) (93.946.680.988)
c6 tLYCda tra cho chu sO'hO'u 36 (9.287.064.800) (13.948.628.104)
LlJ'Uchuy~n ti~n thuAn cung cap tit/(sCr dyngcho) ho¥t dOng tal chinh 40 10.609.652.272 (24.780.107.563)
7
Gong ty G6 ph~nGong ngh~Ti€ln PhongsAo CAO LU'U CHUYEN TH~NTe (phlJ'O'ngphOp gian li~p) (li~p theo)eho ky _au thang k6t thue ngay 30 thang 6 nam 2011£)O'nvi tfnh: £)Ong Vi$t Nam
4.363.720.094
(1.305.597)
Cho nam tal ehlnhk6t thue ngay
31 thOng 12 nam 2010
(28.192.972.235)
32.557.997.926
13.398.486.929
4.363.720.0943
5060
Cho ky .au thangThuy6t klit thue ngay
Ma _0 minh 30 thang 6 nam 2011Chi lieu
LU'U CHUYEN TIEN THUAN TRONG KY/NAM
TIEN vA TU'O'NGDU'O'NGTIEN DAu KY/NAMAnh hU'ang eua lhay "Oi tY gia hOi "oai quy "Oingo:;!i 1$ 61
TIEN vA TU'O'NGDU'O'NGTIEN cu61 KY/NAM 70 3 17.762.207.023Cae IhuyJt minh tlr trang 9 aJn trang 27 fa MpMn hl,l'p thilnh cua cae baa eao tai chlnh nay.
s6 SUNG THUYET MINH VE GIAO DICH KH6NG SANG TIEN CHO YEU
Trong nam e6 eae giao dieh bang khOng bang tilln ehu y~u sau :
NOldungMua tai san eo "inh ehU'a lhanh loanNhan eO llie bang eO phi~u
Cho ky _au thangket thue ngay
30 thOng 6 nam 2011
Cho nam tal chinhk6t thue ngay
31 thang 12 nam 20106.622.281.024834.000.000
~Tfu16'NG THI PHUONG DUNGK~ toan trU'ang
Thanh ph6 H6 ChI Minh, Vi~t NamNgay 30 thang 8 nam 2011
8
eong ty ell phan eong ngh~Ti€m PhongTHUYET MINH BAO cAo TAl CHINHeho ky sau thang k6t thue ngay 30 thang 6 nam 2011£loonvj lfnh: £lOng Vi$t Nam
1. TOehli'e va ho~t dQng ehlnh
COng ty co phlm COng ngh$ Ti!!!n Phong (trliac dtly la COng ty co phlm £lAu tli va Philt tri~n Ky thu$tcao ITO) ("COng ty") la COng ty co phAn dliaC thllnh I$p ti;li Vi$t Nam theo Giay Cherng nh$n £lang kyKinh doanh sO 0301596604 (trliac dtly la sO 063371) do Sa K€l hOi;lch va £lAu tli Thanh phO HO ChiMinh cap ngay 20 thang 1 nam 1999. Sau d6, COng ty dtl nh$n dliaC cac Giay Cherng nMn £lang kyKinh doanh diau chinh d~ tang vOn cO phAn va ma rOng hOi;ltdOng kinh doanh.
COng ty c6 tn,! sa chlnh d$t ti;ll TAng 6, T6a nha Waseco, SO 10 PhO Quang, Qu$n Ttln Blnh, ThIlnh phOHOChi Minh. COng ty c6 2 van ph6ng di;li di$n ti;ll Ha NOi va £la Nilng.
HOi;lt dc)ng chlnh cua COng ty la kinh doanh va cung cap cac djch VI,I li!!!n quan d€ln thi€lt bj di$n, di$n tll',may lfnh, phAn m~m, cOng ngM thOng tin va vien thOng.
VOn cO phAn va vOn di~u 1$dliaC pM duy$t cua COng ty la 116.103.990.000 VN£l. Trong d6 :
SOcOphl6u1.385.3551.000.0001.576.8351.074.1836.574.026
56 cO phi6u1.385.3551.191.9601.576.8351.074.1836.382.066
COdOngOng Nguyen Anh DangCOng ty TNHH TM DV Kilw PhongVietnam Infrastructure Holding LimitedVietnam Investment LimitedCac cO dOng khllc
30 thang 6 nam 2011% quy~nsO>hliu11,93%8,61%13,58%9,25%56,63%
31 thang 12 nam 2010% quy~nsO>hliu11,93%10,27%13,58%9,25%54,97%
Ti;li ngay 30 thllng 6 nam 2011, COng ty c6 94 nMn vi!!!n (31 thang 12 nam 2010: 105 nMn vi!!!n).
2. TOm tAt nhling ehlnh saeh k6 toan ehu y6u
Sau dtly la nhO>ngchlnh sach k€l toan chu y€lu dliaC COng ty ap dl,lng trong vi$c I$p cac bao cao tIlichlnh nay:
2.1. CO'sa l(JpMo cao rai chlnh
Cac bao cao tai chlnh nay dliaC trlnh bay bang £lOng Vi$t Nam ("VN£l"), dliaC I$p phu hap vai cacChuAn ml,l'CK~ toan Vi$t Nam, H$ thOng K~ toan Vi$t Nam va cac quy djnh k€l toan hl$n hIlnh !<Ii Vi$tNam.
Cac bao cao tai chlnh dlnh kem khOng nham ml,lCdlch pMn anh tlnh hlnh tai chlnh, k~t qua hOi;lt dc)ngkinh doanh va tlnh hlnh IliU chuylm tian t$ theo cac nguy!!!n tac va thOng 1$k€l toan phO bl€ln a cac quOcgia va cac the ch€l khllc ngoai phi;lm vi Vi$t Nam. HO'n nO>a,vi$c Sll' dl,lng cac bao cao nay khOng nhamdanh cho nhO>ngdOi tliang khOng dliac bi~t v~ cac nguy!!!n tac, thu tl,lCva thOng 1$ke toan Vi$t Nam.
Cac bao cao tai chlnh dliaC I$p tr!!!n Co' sO>gia gOc. COng ty ap dl,lng nhat quan cac chlnh sach ke toantrong ky va nhat quan vai chlnh sach ke toan ap dl,lng trong nam trliac.
Bao cao tai chlnh nay la bao cao ri!!!ng bi$t cua COng ty va khOng hap nhat vai bao cao tai chlnh cua caccOng ty con. Bao cao tai chlnh hap nhat va cac bao cao tai chlnh cua cOng ty con dliaC I$p va phllt hIlnhri!!!ng bi$t.
2.2. Nam ra; chlnhNam tai chlnh cua COng ty bat dAu t(P ngay 1 thllng 1 den ngay 31 thllng 12.
o
Gong ty G6 phlln Gong ngh~Tii~nPhongTHUYET MINH sAo CAO TAl CHINH (t1~pthee)ehe ky sau thang k~t thUe ngay 30 thang 6 nam 2011Elan vj tlnh: £)Ong Viet Nam
2.3. Cac giao dich btJng ngo<Ji t~
Cae giao djch bang cac Clan vj ti~n t$ khac vai Clan vj ti~n t$ VN£) tr~n bao cao cua COng ty phat sinhtrong nam CllfO'Cquy ClOisang VNEl theo tY gia hOi aoai tlfang trng t<li ngay giao djch. T<li ngay ketthUcni~n ClQ,cac khoan mvc tai san va nO' c6 gOc bang cac aan vj ti~n t$ khac vai VNEl CllfO'Cquy ClOisangVNEl theo tY gia hOi Cloai cua nga¥ ketthUc nien ClQke toan. T~t ca cac khoan ch~nh I$ch tY gia hOi CloaiCiathl,J'Chi$n va chlfa thl,J'chi$n CleuCllfO'Ch<lch toan vao bao cao ket qua hO<ltClQngkinh doanh.
2.4. (f6'ctlnh ke toan
Vi$C lap bao cao tai chfnh tuan thu cac Chulm ml,J'CKe toan Vi$t Nam. H$ thOng Ke toan Vi$t Nam vacac quy ajnh ke toan hi$n hanh khac t<li Viet Nam Cl6ih6i Ban Giam ClOcphai c6 nhCrng lfac tlnh va giaCljnhc6 anh hlfcmg Clen50 li$u bao cao v~ tai san, nO'va vi$c trlnh bay cac khoan tai san va nO' ti~m tangt<li ngay lap bao cao tai chlnh cOng nhlf cac 50 lieu bao cao v~ doanh thu va chi phI trong suOt nam talchlnh. Ket qua hO<ltdOng kinh doanh thl,J'cte c6 the khac val cac lfac tlnh, gia djnh d;;lt ra.
2.5. Tien va tU'Ongc1U'Ongtien
Ti~n bao gOm ti~n m;;ltt<li quy va ti~n glri ngan hang. Cac khoan tlfang dlfang ti~n la cac khoan dAu tlfngf," han c6 dO thanh khoan cao, c6 the de dang chuyen dOi thanh mOtllfO'ng ti~n xac djnh khOng c6nhi~u rui ro v~ thay dOi gia trj va dlfO'C giCrCledap ling cac khoan cam ket thanh toan ngan han makhOng phai cho mvc dlch dAu tlf hay la cac mvc Cllch khac.
2.6. Cac khoan pMi thu ngrm h<Jn
Cac khoan phai thu ngan han alfO'c phan anh theo gia trj lfac tlnh c6 the thu hOi sau khi da tr(r di dl,/'ph6ng cho cac khoan phai thu kh6 a6i. Dl,J'ph6ng phai thu kh6 d6i dlfO'C lap dl,/'a vao 51,/' danh gia cuaBan Giam dOc tr~n cac khoan phai thu c6 d~u hi$u khOng c6 kM nang thu hOi.
2.7. Hang tOn kho
Hang tOn kho dlfQ'C danh gia theo gia th~p han giCra gia vOn va gia trj thuAn c6 the thl,J'Chi$n alfO'c. GiavOn hang tOn kho bao gOm chi phI nguy~n vat Ii$u trl,J'ctiep, chi phi nhan cOng trl,J'ctiep va chi phi sanxu~t chung c6 li~n quan di. dlfa hang tOn kho Clenvj trl va ai~u ki$n hi$n tai. Gia vOn hang tOn kho dlfO'Cxac djnh theo phlfang phap blnh quan gia quy{m. Gia trj thuAn c6 thi. thl,J'c hi$n dlfQ'C la gia ban trongqua trlnh hO<ltdQng kinh doanh blnh thlfang trtr cac chi phI san xu~t di. hoan thanh san phAm, chi phItiep thi va pMn phOi san phAm sau khi aa lap dl,J' phOng cho hang hlf h6ng, 10i thai va cham luanchuyi.n. 01,/' ph6ng cho hang tOn kho alfO'c trlch lap cho phfln gia trj dl,/' kien bi tOn th~t do cac khoan suygiam trong gia trj (do giam gia; kem phAm ch~t, 10i thai v.v) c6 thi. xay ra dOi vai vat tlf thuQc quyl.n scrhCru cua doanh nghi$p dl,J'atr~n bang chling hoop19v~ Sl,J'suy giam gia trj vao thai dii.m lap bang candOi ke toan.
COng ty ap dVng phlfang phap k~ khai thlfang xuy~n ae hach toan hang tOn kho.
2.8. TtJisan cO c1inhhO'u hinh
Tai san cO ajnh hCruhlnh dlfO'C phan anh theo nguyen gia trll ai gia trj hao m6n lay ke. Khi tal san dlfO'Cban hay khOng thi. Slr dvng alfO'c nCra, nguy~n gia va gia trj hao m6n lay ke cua tai san CllfO'C10ai kh6ital khoan va lai, 10phat sinh tll vi$c thanh 19tai san dlfO'C hach toan vao bao cao ket qua hoat dOng kinhdoanh trong nam.
Gong ty G6 philn Gong ngh~Tien PhongTHuvih MINH BAO CAO TAl CHINH (li~p theo)eho ky sau th~ng k~t thue ng~y 30 th~ng 6 n~m 2011Dan vj Unh: DOng Vi~t Nam
Nguy$n gi;)
Nguy~n gia ban dau cua tai san cO dinh hO'u hlnh bao gOm gia mua cua tai san, thu~ nh~p khllu, cackhoan thu~ khOng dU'Q'choan I<liva cac chi phlli~n quan trl,l'c ti~p d~n vi~c dU'a tai san vao tr<lng thai vavi trl san sang SLr dVng. Cac chi phi phat sinh sau khi tai san cO djnh hO'u hlnh da dl1Q'c dU'a vao SLrdvng nhU' chi phi SLra chO'a, Mo dl1O'ng va d<li tu, dl1Q'c h<lch toan vao bao cao kllt qua ho;;!t dong kinhdoanh trong ky phat sinh chi phI. Trong trU'O'ng hQ'p cO thll chli'ng minh rO rang la cac chi phi nay lamtang lQ'i Ich kinh t~ tl1O'ng lai U'O'cUnh thu dU'Q'ctli' vi~c SLrdvng tai san cO dinh hO'u hlnh so vO'i tr<lngthai ti{lu chulln ban dau cua tai san dO, thl cac chi phi nay dl1Q'cvOn hOa lam tang nguy~n gia cua tai sancO dinh hO'u hlnh.
Gia trj hao mOn
Gia trj hao mOn dl1Q'c Unh theo phU'O'ng phap khllu hao dU'O'ng thang dl,l'a tr~n thO'i gian hO'u dvng 11O'cUnh cho tCYngkhoan mvc cua tai san cO djnh hO'u hlnh. ThO'i gian hO'u dvng 11O'cUnh nhl1 sau:
May mOc va thillt biPh liang ti$n v~n taiThillt bi khacTai san cO dinh hO'u hlnh khac
tlilln3-53-62-5
2
ThO'i gian hO'u dvng va phU'O'ng phap khau hao dl1Q'c xem xet dinh ky dll dam bao dmg phl1O'ng phapkhau hao va ky khau hao la nhllt quan vO'i lQ'i Ich kinh tll11O'c Unh thu dl1Q'c tCYtai san cO djnh hO'u hlnh.
2.9. Tai san c6 d;nh v6 hinh
Quylm SLrdung dat
Quyan SLrdVng dat dl1Q'c phan anh theo nguy~n gia tCYdi gia tri hao mOn lOy kll. Nguy~n gia quyan SLrdVng dat phan anh tian thu~ dllt tra trU'O'cva cac chi phlli~n quan dlln vi~c SLrdvng dat thu~ dOi vO'i di~nUch dat thu~ LOA1, D11O'ng20, Khu E - Office, Ph11O'ngTan Thu~n, Qu~n 7, Thanh phO H6 Chi Minh dacO Giay ChlYng nh~n quyan SLrdvng dat do Oy ban NMn dan Thanh phO HO Chi Minh cap. Gia tri haomOn cho Quyan SLrdVng dllt dU'Q'cUnh theo phU'O'ngphap dU'O'ngthang trong vOng 30 nam.
Phan mam
Gia mua cua phan mam mO'i ma phan mam nay la mot bO ph~n tach rO'i vO'i phan cli'ng cO Ii~n quandl1Q'c vOn hOa va h<lch toan nhl1 tai san cO dinh vO hlnh. Phan mam dU'Q'cpMn b6 theo phU'O'ng phapd11O'ngthang trong vOng 3 nam.
Ban guyan
Ban quyan trlnh bay gia mua ban quyan phan mam thu phi ~iao thOng. Ban quylm dl!Q'c phan anh theonguy~n gia, va dU'Q'cpMn b6 theo ph liang phap dU'O'ng tMng trong vOng 4 n<!lm,Mt dau tCYdau n<!lm2008.
2. 10. Chi phf xay dvng cO' bBn do dang
Chi phi xay dl,l'ng cO' ban da dang phan anh chi phi xay dl,l'ng tOa nha ITO chl1a dU'Q'choan toan hoanthanh va dl1Q'Cthi! hi~n theo nguy~n gia. KhOng Unh hao mOn cho xay dl,l'ng cO' ban da dang trong giaidO<lnlap dat cho tO'i khi cac tai san dO dl1Q'c hoan tMnh va dem vao SLrdvng.
2.11. Cac khoand~u Ill'
Cac khoan dau tl1 dU'Q'cthi! hi~n theo nguy~n gia. 01,1'phOng giam gia cac khoan dau tU' dl1Q'c I~p dl,l'avao Sl,l'danh gia cua Ban Giam dOc. 01,1'phOng se dl1Q'c hoan nhap khi cO Sl,l't<!lngI~n sau dO cua gia trjcO thll thu hOi do Sl,l' ki~n khach quan xay ra sau khi khoan dl,l' phOng dl1Q'Clap. 01,1'phOng hoan nhaptrong ph<1mvi khOng lam gia tri ghi s6 cua khoan dau tU' vU'Q'1qua gia trj ghi s6 cua khoan dau tU' nay khigia djnh khOng cO khoan dl,l' phOng nao d<!ldU'Q'cghi nh~n.
Gong ty Gll phan Gong ngh~Th~nPhongTHuvih MINH BAO cAO TAl CHINH (liep theo)eho ky sau thang k~t thue ngay 30 thang 6 nam 2011£)on vi tlnh: £)Ong Vi$l Nam
2.12. Chi phi Ira tl1J'&c:dai h,m
Chi phi hOi vi~n cau lac bOGolf
Chi phi hOi vi~n cau Ii;lCbO Golf dlJ'OOClhe hi$n lheo nguy~n gia va dlJ'OOcphan bO lheo phlJ'ong phapdlJ'6'ng lh<ing lrong vOng 44 nam.
Nang cap van phOng
Nang cap van phOng dlJ'OOclhe hi$n lheo nguy~n gia va dlJ'OOcpMn bO lheo phlJ'ong phap dlJ'6'ng lh<inglrong vOng hai nam.
2.13. Cac khoan pMi Ira va chi phi pMi Ira
Cac khoan phai Ira va chi phi phai Ira dlJ'OOcghi nhan lheo gia lrj phai Ira lrong llJ'O'ng lai li~n quan denhang hOa va dich V\! da nhan dlJ'OOc,khOng ph\! lhuOc vao vi$c COng ty da nhan dlJ'OOch6a don cua nhacung cap hay chlJ'a.
2.14. DI,J'pMng pMi Ira ngim h,m
DI,f phOng cho bao hanh san pham dlJ'OOclrich lap cho lling IOi;lisan pham, hang h6a, cOng lrlnh xay l<ipc6 cam kel bao hanh. Vi$c lrlch lap dl,f phOng chi phi bao hanh cua COng ty dlJ'OOclJ'&c tlnh bang 2%doanh lhu. Cac khoan dl,f phOng phai Ira dlJ'OOcxem xel va dieu chinh 1,1ili;li ngay kellhuc ky ke loan.
2.15. Trich l(Jp quy pMI Irifm khoa hQCva cOng ngh(J
QuI' phallrien khoa hoc va cOng ngh$ dlJ'OOcSLrd\!ng cho d~lUllJ' khoa hoc va cOng ngh$. QuI' nay dlJ'Q'clrich lap bang 2% lhu nhap chiu lhue va dlJ'OOchi;lCh loan vao chi phI.
2.16. Doanh Ihu
Doanh Ihu ban MngDoanh lhu ban hang dlJ'OOcghi nhan lr~n bao cao kel qua hOi;l1dOng kinh doanh khi phan I&n rui ro va Iooiieh gan lien v&i quyen sa huu san pham dlJ'OOcchuyen giao cho nglJ'6'i mua. Doanh lhu khOng dlJ'Q'cghinhan neu nhlJ' c6 nhung yeu 16 khOng chac chan lrong yeu li~n quan l&i kha nang thu hOi khoan phai lhuhoae li~n quan l&i kha nang hang ban bj Ira li;li.
Cung CaDd;ch vu
Doanh lhu cung cflp dich V\! dlJ'Q'cghi nhan lr~n bao cao kel qua kinh doanh lheo tY 1$hoan lhanh cuagiao dich li;li ngay kellhuc ni~n dO. TY 1$hoan lhanh dlJ'OOcxac dinh dl,fa lr~n vi$c danh gia cac cOng vi$cda lhl,fc hi$n. Doanh lhu khOng dlJ'OOcghi nhan neu nhlJ' cac yeu 16 khOng ch<ic chan lrong yeu Ii~n quanl&i kha nang lhu hOi cua cac khoan phai lhu.
Thu nhap cd lirc
co llic dlJ'OOcghi nhan khi quyen dlJ'OOcnhan cO lLrCcua COng ly dlJ'OOcxac lap.
2. 17. Thu~ h01;l1 c10ng
Cae khoan lhanh loan cho lhu~ hOi;l1dOng dlJ'OOcghi nhan vao bao cao kel qua hOi;l1dOng kinh doanhlheo phlJ'ong phap dlJ'6'ng lh<ing dl,fa lr~n lh6'i hi;ln cua hoopdOng lhu~. Nhung lJ'U dai lhu~ dlJ'OOcghinhan vao bao cao kel qua hOi;l1dOng kinh doanh nhlJ' mOl phan khOng lhe lach r6'i lrong lOng chi philhu~.
12
Gong ty G6 phc1nGong ngh~Ti€m PhongTHUVi!TMINHSAO CAOTAlCHINH(liep theo)eho ky sau thang k~t thue ngay 30 thang 6 nam 2011DO'nvj IInh: £lOngVillI Nam
2.18. Chi phI vay
Chi phi Illi vay dll11Cghi nhormla m~l khoan chi phi lrong nam khi cac chi phi nay pMI sinh, ngo:;li lrirIrll6'ng hllP chi phi vay lilln quan dim cac khoan vay cho mvc dlch hlnh IMnh lai san va bal d~ng sandllU III dll di~u killn vOn h6a chi phi vay lhl khi d6 chi phi vay phal sinh lrong giai dO:;lnxlly d"ng sedll11CvOn hoa vao nguy(m gia cac lai san nay.
2.19. ThutJthu nh9p doanh nghi~p
Chi phi lhull lhu nhap doanh nghillP dll11Cghi nhan vao bao cao klll qua hO:;l1d~ng kinh doanh lrlln cO's6' lhu~ lhu nhap pMi n~p hilln hilnh va lhu~ lhu nhap holln 1:;Ii.
Thu~ lhu nhap phai n~p hilln hilnh dll11Cxac dinh dl,J'alrlln lhu nh(lp chiu lhulllrong nam va thu~ sual c6hillu I"c l:;lingay lap bang clln dOi k~ loan. Thu nh(lp chju lhu~ c6 lhll c6 SI,PkMc billl so vai Illi nhuanbao cao lren bao cao k~l qua hO:;l1d~ng kinh doanh do lhu nhap chju lhull c6 lh~ khOng bao gom cackhoan lhu nhap va chi phi dll n~p lhu~ hoac dll khau lrir lrong cac nam lrllac va c6 lh~ khOng bao gomnhCtng khoan lhu nhap hoac chi phi khOng chju thull hoac khOng dll11Ckhau IrCr.
Thulllhu nh(lp holln l:;Iidll11Cxac djnh lheo phllO'ng pMp nil lrlln bang clln dOi kllloan cho cac khoancMnh Illch l:;lmIMi l:;lingay lap bang can dOi kllloan giCta cO' s6' IInh lhulllhu nhap clla cac lai san vanil phai Ira va gia lrj ghi sO clla chung cho mvc dlch bao cao lai chlnh.
Gia lrj ghi sO clla lai san lhu~ lhu nh(lp doanh nghillP holln l:;IipMi dll11Cxem xell:;li vao ngay kllllhOcnilln d~ k~ loan va phai giam gia lrj ghi sO clla lai san lhu~ lhu nhap hoan l:;Iid~n mO'c bao dam chacchan c6 dll Illi nhuan IInh lhu~ cho phep Illi Ich clla m~l phlm hoac loan b~ lai san lhu~ lhu nhap hollnl:;Iidll11CsU>dvng. Cac lai san lhu~ lhu nhap doanh nghi(ip holln l:;Iichlla ghi nhan lrllac day dll11Cxemxell:;li vao ngay k~llhOc nilln d~ k~ loan va dll11Cghi nhan khi chac chan c6 dll Illi nhuan llnh lhull dllc6 lhll sU>dVng cac lai san lhulllhu nhap hoan l:;Iichlla ghi nhan nay.
Tai san lhu~ lhu nh(lp hoan l:;Iiva lhulllhu nhap hoan l:;IipMi Ira dll11Cxac djnh lheo lhull sual dl,J'IInhse ap dVng cho nam lai san dll11Clhu hOihay nil phai Ira dll11Clhanh loan, d"a lrlln cac mO'c lhull sualva luallhull c6 hieu I"c vao ngay kllllhOc nilln d~ kllloan.
Thulllhu nhap holln l:;Iidll11Cghi nhan vao bao cao k~l qua hO:;l1d~ng kinh doanh ngo:;li IrCr1fl16'nghllPlhulllhu nhap pMI sinh lilln quan d~n m~l khoan mvc dll11Cghi lhang vao vOn chU s6' hCtu, lrong 1fl16'nghllP nay, lhull thu nh(lp hoan l:;IicOng dll11Cghi nhan IfI,Pclillp vao vOn chU s6' h(iu.
Tai san lhulllhu nhap holln l:;Iiva lhulllhu nhap hoan l:;Iiphai Ira chI dll11CbO trir khi COng ly c6 quy~nhllP phap dll11Cbu IrCrgiCta lai san lhull thu nhap hi(in hilnh vai lhu~ lhu nhap hi(in hanh pMi n~p c6Iillnquan tai lhulllhu nhap doanh nghi(ip dll11Cquan 19b6'i cung m~l cO'quan lhu~ dOiv6'i cung m~l dO'nvj chiu lhu~ va doanh nghi(ip d" dinh lhanh toan lhue lhu nhap hi(in hanh phai n~p va lai san lhulllhunhap hien Mnh lrlln cO'sa lhulln.
2.20. Cac ben lien quan
Cac blln lilln quan bao gom cac cOng ty con va cac cOng ly lilln klll.
2.21. Cac khoan dv phOng
Cac khoan d" ph6ng dll11Cghi nhan khi COng ly c6 nghTa vv hi(in l:;li(nghTa vv pMp II' hoac nghTa vvlien dai) do k~l qua ICrs" kien da xay ra va glln nhll chac chan COng ty se phai lhanh loan nghTa vv d6.Cac khoan d" pMng dll11Cxac dinh d"a Iren nhCtng llaC IInh dang lin cay clla Ban Giam dOc v~ gia lrjclla nghTa vv nil d6 l:;lingay lap bang can dOi kllloan. Nllu anh hll6'ng v~ gia lrj IMi gian clla lien lalrc;>ngy~u thl gia lrj clla khoan d" phOng cOng can dll11Cxac djnh la gia lrj hi(in l:;liclla khoan chi phi d"IInh de lhanh loan nghTa vv d6.
2.22. Cac sv ki~n khOngchlic chlin
Cac khoan nil li~m tang khOng dll11Cghi nhan vao bao cao lai chlnh. ChOng dll11CpMn anh lrir khikhOng xac djnh dll11Ckha nang pMI sinh m~l khoan chi dll mang l:;IiIlli Ich kinh l~.
Gong ty G6ph~nGong ngh~Tien PhongTHUYET MINH SAO CAO TAl CHINH (tlap thea)cha ky sau thang k6t thuc ngay 30 thang 6 nam 2011£>an vi tlnh: £>OngViet Nam
Tai san ti~m tang khOng dU'oocghi nh~n tren bolo colo tai chlnh nhLJng dU'ooctrlnh bay khi nO cO thll manglai IooiIch kinh tll.
2.23. Cae 51,}' kiM pMt sinh sau ngay M,t thUe nien cC
Cae SI,P ki$n pMt sinh sau ngay khOa s6 k~ toan mol cung c~p them thOng tin v~ tlnh hlnh cua COng tytai ngay khOa s6 k~ toan ("cac SI,P ki$n di~u chinh") dU'oocpMn anh trt'ln bao cao tai chlnh. Cac SI,P ki$nphat sinh sau ngay khOa s6 k~ toan khOng phai 103cac SI,P ki$n di~u chinh dU'ooctrlnh bay tren thuy~tminh bao cao tai chlnh n~u trQng y~u.
2.24. Cac chi ti{w ngoai bang can cOi kG toan
Cac chi tieu ngoai bang c1'lnd61 k~ toan, nhU' dU'OOcdinh nghTa trong H$ thOng K~ toan Viet Nam, dU'ooctrinh bay Ct cac thuy~t minh thlch hoopcua cac bao cao tai chlnh nay.
3. Tilm va cae khaan tll'O'ng dll'O'ng tl~n
Ti~n m~ltTi~n gll'i ng1'ln hangCac khoan tU'ang dLJang ti~n (cac khoan ti~n gll'i cOky han dU'ai 3 tMng)
30 thang 6 nam 2011324.097.760
7.602.413.326
9.835.695.837
17.762.207.023
31 thang 12 nam 2010
108.152.2931.329.295.208
2.926.272.593
4.363.720.094
Ti~n va cac khmin tU'ang dU'ang ti~n tai ngay 30 thang 6 nam 2011 bao gOm sO ngoai t$ khac vai VN£>nhU' sau:
30 thang 6 nam 2011 31 thang 12 nam 2010
Nguyt'ln t$:- £>0la My ("USD")- Euro ("EUR")
4. cae khaan dilu tll' ngiln h~n
30.3913.253
2.3023
30 thang 6 nam 2011 31 thang 12 nam 2010
Cac khoan vay cung c~p cho COng ty c6 ph~n ThaiSan Tit'ln Phong vai lai su~t 18% m~t namCac khoan vay cung dp cho COng ty c6 ph~n Thi~tbj £>i$nThach Anh vai 11'11su~t 19,8% mot namKhoan vay cung c~p cho COng ty c6 ph~n Tin hQcSit'lu Tinh (ST)Ti~n gll'i cO ky han tren 3 tMng tai ng1'lnhang
5. Phal thu khac
c6 tilc va Iooinhuan dU'oocchiaThu~ gla tri gia tang dU'oockh~u trli chLJa ke khaiChi hOcho cac dan vi uy thae xu~t va nhap kh~uChi phi tra hO cac cOng ty con va cOng ty Ii<'lnketPhai thu khac
14
440.000.000
5.000.000.000
1.050.916.196
6.490.916.196
30 thang 6 nam 20118.140.017.000798.718.506
4.779.575.011646.548.747251.137.813
14.615.997.077
800.000.000
1.387.388.0001.192.108.536
3.379.496.536
31 thang 12 nam 201011.761.455.000
661.763.4002.478.075.0781.082.137.453270.839.794
16.254.270.725
Gong ty Gb ph~nGong ngh~Tiem PhongTHUYET MINH BAO CAO TAl cHINH (liAp theo)eho ky sau thang k~t thue ngay 30 thang 6 nam 2011£)O'nvi lInh: £)bng Vi~t Nam
6. DI,Pphong nQ'phal thu kh6 dol
Billn d(\ng dl,J'ph6ng nO' phai thu kh6 d6i trong ky/nam nhU' sau:
86 duodau ky/namHo/m nh;[lp dl,J'ph6ng trong ky/nam
SOdU'euOI kylnam
7. Hang tOn kho
Chi phi san xuAt dO'dangHang h6a
DI,J'ph6ng giam gia hang tbn kho
Cho kj sau thangk~t thue ngay
30 thang 6 nam 2011188.512.636(5.727.925)
182.784.711
30 thang 6 nam 201118.745.462.2197.233.171.366
25.978.633.585(1.165.558.117)
24.813.075.468
Cho nam tal chlnhk~t thue ngay
31 thang 12 nam 2010329.362.263(140.849.627)
188.512.636
31 thang 12 nam 201017.093.514.6006.347.236.735
23.440.751.335(1.165.558.117)
22.275.193.218
Billn d(\ng dl,J'ph6ng giam gia hang tbn kho trong ky/nam nhU' sau:
86 duodau ky/namTang trong ky/nam
so dU'euO; ky/nam
8. Tal san ng£n h~n khae
T:;tm (tngCac khoan d;[lt CQCva ky cu'o'c ngan h:;tn
Cho kj sau thangk~t thue ngay
30 thang 6 nam 20111.165.558.117
1.165.558.117
30 thang 6 nam 2011305.420.000
4.320.811.623
4.626.231.623
Cho nam till chfnhk~t thue ngay
31 thang 12 nam 2010830.310.897335.247.220
1.165.558.117
31 thang 12 nam 2010111.755.175
4.453.830.180
4.565.585.355
Gong ty G6 phftn Gong ngh~Til~nPhongTHUYET MINH BAO CAO TAl cHINH (ti~p thec)chc ky sau thang k6t thuc ngay 30 thang 6 nam 2011£)Cl'nvj tlnh: £)OngVi$l Nam
9. Tai san cOdjnh hCruhlnh
May moe va PhU'O'ngti~n Thl6t blthl6t bj Van tal van phong Tal san khac T6ng cOng
Nguyen glaSO dl1 dau ky 223.873.328 4.522.911.798 3.359.211.626 55.816.480 8.161.813.232Tang lrong ky 77.695.391 77.695.391
56 dU'cuOi ky 223.873.328 4.522.911.798 3.436.907.017 55.816.480 8.239.508.623
Gia trj hac mlln lily k6s6 dl1 dau ky (221.699.378) (1.615.337.939) (2.613.727.983) (55.816.480) (4.506.581.780)Hao mOn lrong ky (2.173.950) (313.028.988) (217.963.940) - (533.166.878)
56 dU'cu61 ky (223.873.328) (1.928.366.927) (2.831.691.923) (55.816.480) (5.039.748.658)
Gia trj clln I~ISO dl1 dau ky 2.173.950 2.907.573.859 745.483.643 3.655.231.452
56 dU'cu61 ky 2.594.544.871 605.215.094 3.199.759.965
Tai ngay 30 lhang 6 nam 2011, mOl 50 lai san cO djnh hCru hlnh cO gia lrj cOn lai xap xi 552 tri$u VN£)(31 lhang 12 nam 2010: 2.295 lri$u VN£) dl1Q'c lh~ chap lai Ng<!lnhang Thl1O'ng mai CO phan A Ch<!lu-Chi nhanh U! van S9 d~ dam bao cac khoan vay cho COng ly (xem Thuy~l minh 21).
Bao gOm lrong nguyen gia cua Uli san c6 djnh hCru hlnh cO mOl 50 lai san vO'i nguyen gia xap xi 3.156trieu VN£) d<!lkhau hao h~llai ngay 30 lhang 6'nam 2011 (31 lhang 12 nam 2010: 2.874 lri$u VN£)nhl1ng van cOn dang dl1Q'c sli dung.
10. Tal san cOdjnh va hlnh
Quy6n SLP dyng dat Philn m6m Ban quy6n T6ng cOng
Nguyen glaSO dl1 dau ky va cuOi ky 24.053.529.245 190.428.126 330.000.000 24.573.957.371
Gia tri hac mlln lily k6SO dl1 dau ky (162.062.785) (134.781.821) (192.500.000) (489.344.606)Hao mOn lrong ky (383.832.918) (23.734.062) (41.250.000) (448.816.980)
56 d" cuOI ky (545.895.703) (158.515.883) (233.750.000) (938.161.586)
Gia trj clln I~ISOdl1 dau ky 23.891.466.460 55.646.305 137.500.000 24.084.612.765
SOd" cu61 ky 23.507.633.542 31.912.243 96.250.000 23.635.795.785
Tai ngay 30 lhang 6 nam 2011, Quy~n sli dung dal vO'i gia lrj cOn lai xap xi 23.508 lri$u VN£) (31 lhang12 nam 2010: 23.891 lri$u VN£)) dl1Q'c lh~ chap lai ng<!lnhang TMCP Ngo"i Thl1O'ng - Chi nhanh NamSai GOn da dam bao khoan vay dai han cho COng ly (xem Thuy~l minh 21).
Bao gOm lrong nguyen gia cua lai san c6 djnh vO hlnh cO mOl 56 lai san vO'i nguyen gia xap xi 48 lrieuVN£) da khau hao h~llai ngay 30 lhang 6 nam 2011 (31 lhang 12 nam 2010: 48 lri$u VN£) nhl1ng vancOn dang dl1Q'c sli dung.
'"
Gong ty G6 phcln Gong ngh~ TiE'" PhongTHUYET MINH BAD CAD TAl CHINH (ti6p theo)cho ky sau thang k~t thuc ngay 30 thOng 6 nam 2011DO'n vi t1nh: DOng Vi$t Nam
11. Chi phi dy d\l'ng cO'ban da dang
s6 dlY dau ky/namTang lrong ky/namChuy~n sang lai san c6 dinh
so dl1 cuOI ky/nam
Cho kj sau thangk~t thuc ngay
30 thOng 6 nam 201113.737.936.94313.757.629.481
27.495.566.424
Cho nam tal chinhk~t thuc ngay
31 thang 12 nam 201082.771.197
13.835.481.172(180.315.426)
13.737.936.943
12. Dau tl1 vao cOng ty con
30 thOng 6 nam 2011 31 thang 12 nam 2010% quy(m % quy~nsa hfru VND sa hfru VND
COng ~ co phan COng ngh$ TI,J'dongTan Ti n 59,5% 5.803.970.000 57,16% 5.663.970.000COng ty CO phan Tin hoc Sillu Tlnh 82,74% 8.193.880.000 82,74% 8.193.880.000COng ly CO phan CO'di$n Th<lch Anh 64,1% 31.262.879.294 64,1% 31.262.879.294COng ty CO phan COng ngh$ Tin ThOng 71,79% 9.260.660.000 71,79% 9.260.660.000COng ly TNHH MOl lhanh villn Phan
100% 9.900.000.000 100% 9.900.000.000mllm Tilln PhongCOng ty CO phan K9 lhu~l Di$n Toancau (') 42,65% 19.530.333.825 41,63% 17.410.730.000
83.951.723.119 81.692.119.294
n COng ly dlYO'c nh~n uy quylln quylln bi~u quy~l cua cac ca nMn vai tY 1$ 9,3% vOn cO phanIhl,J'cgOp (ngay 31 lhang 12 nam 2010: 9,3%).
13, Dau tl1 vao cOng ty 1i6nk~t
30 thang 6 nam 2011% quy6n VNDsa hfru
32% 1.920.000.000
71,55% 2.110.000.000
18,77% 2.650.000.000
VND1.920.000.000
31 thang 12 nam 2010% quyllnsa hliu
32%
2.110.000.00070,16%
COng ly CO phan Thilln V~nCOng ty CO phan Thanh loan Irl,J'cluy~n Mua Xutln (a)COng ty CO phan Djnh viTilln Phong (b)
4.030.000.000 6.680.000.000
(a)
(b)
COng ly da dau IlY 2.650 lri$u VND, IlYO'ngdlYO'ng18,77% vOn cO phan cua COng ty CO phanThanh loan Irl,J'c luy~n Mua Xutln. Khoan dau IlY nay dlYO'c lrlnh bay la khoan dau IlY vao cOngty lilln k~l l<li ngay 31 lhang 12 nam 2010 va dlYO'CpMn 10<liI<li la khoan dau IlY dai h<ln khac l<lingay 30 lhang 6 nam 2011 (xem Thuy~l minh 14).
Theo Giay phep Dang ky Kinh doanh 56 0310056838 ngay 17 lhang 9 nam 2010, quylm bi~uquy~l cua COng ly la 25%. T<li ngay 30 lhang 6 nam 2011, COng ty dtl dau IlY 2.110 lri$u dOng,IlYO'ngdlYO'ng70,16% trong v6n gOp Ihl,J'cl~ (ngay 31 lhang 12 nam 2010: 71,55%).
17
30 Ihang 6 nam 2011 311hang 12 nam 201014.000.000 7.834.000.000
Gong ty Gb phan Gong ngh~TiEln PhongTHUYET MINH BAD CAD TAl CHINH (Mp Iheo)cho ky sau thang k~1 Ihuc ngay 30 Ihang 6 nam 2011£)O'nvi tfnh: £)ong Vi~1 Nam
14. £)~u I" dai h~n khac
COng tv co phfm £)au tl1 hf,l tang Toan cau ('Gil') (0)COng tv co phan Thanh toan Tn,rc tuy~n Mua Xuan (MX)(xem Thuy~t minh 13)COng tv CO phan Thi~1 bi £)i~n Thf,lch Anh (QEC)COng tv CO phan Thai San Ti~n Phong
2.650.000.0004.050.000.0001.860.000.000
8.574.000.000
3.000.000.0001.500.000.000
12.334.000.000
(0) Trong nam, COng tv chuy~n nhl1Q'ng 782.000 cO phi~u, 1110'ng(rng 9,98% vOn cO phan cua Gilcho Southeast Asia Telecommunications Holdin9s Pte. Ltd, cOng Iy dl1Q'c thanh lap If,li Singapore,voi gia chuy~n nhl1Q'ng 22.000 VN£) cho 1 cO phi~u.
15. 0" phang giam gia cac khoan d~u I" dai h~n
Bi~n dong dl,J'phOng giam gia cac khoan dau tl1 dai hf,ln trong ky/nam nhl1 sau:
Cho ky sau lhangk~llhuc ngay
30 lhang 6 nam 2011
s6 dl1 dau ky/nam 921.000.000
Tang trong ky/nam
Cho nam till chlnhk~llhuc ngay
311hang 12 nam 2010
921.000.000
se d" cuel kit/nam
16. Chi phi Iralr"",c dai h~n
s6 dau kyPhan bO trong ky
56 d" cuei ky
17. Vay ngan h~n
Cac khoan vay Ill' ngan hang (a)Cac khoan vay Ill' ca nhan (b)
Chi phi hOi vi~ncau lac be> Golf838.995.474
838.995.474
921.000.000
Nang c~p van phang170.787.719(61.127.144)
109.660.575
30 Ihang 6 nam 20114.424.672.2225.680.000.000
10.104.672.222
921.000.000
TOng cOng1.009.783.193
(61.127.144)
948.656.049
311hang 12 nam 20109.015.851.8145.680.000.000
14.195.851.814
(a) Cac khoan vay tll' ngan hang dl1Q'c dam bao bilng tilln giYi cO ky hf,ln va hang h6a cua COng tv,Quylln siY dung dflt va tai san khac cua thanh viEin Hoi don~ Quan Iri. Cac khoan vay ngiln hf,lnnay chiu lai suat Ill' 13,11% d~n 19% mOl nam (2010: 13% den 16,5%).
(b) Vay ngiln hf,ln cac ca nhan khOng dl1Q'c dam bao voi lai sufll Ill' 13% d~n 18,5% mOl nam (2010:14% dEm19,8%).
18
Gong ty Gb phAn Gong ngh~Tien PhongTHUYET MINH SAO CAO TAl CHINH (ti4p theo)eho ky sau thang k6t thue ngay 30 thang 6 nam 2011£Jan vi t1nh: £JOngViet Nam
18. Thu6 va cae khoan phill n~p Ngan saeh Nha ""ae
Thu~ gia tri gia tang hang nhap khauThu~ xuat - nhap khauThuA thu nhap doanh nghiepThu~ thu nhap ca nhan
19. Chi phi phai tra
30 thang 6 nam 2011443.685.925384.063.391
3.739.223.987414.822.884
4.981.769.187
31 thang 12 nam 2010167.440.58983.326.025
2.371.556.27366.076.734
2.688.399.621
Chi phllai yayTrlch trU'ac chi phi cho cac dl,f anChi phi djch vv mua ngoai
20. Cae khoan ph;!1tra, ph;!; nQp kh;!e
Tai san thCra cha xli IyBao hiilm xa h(>iCac khoan pMi tra cac cOng ty lilln quanCac khoan phai tra cac ca nMnNhan d;(it coc, ky qu9 dai hanPhai tra kMc
21. Yaydai h~n
30 thang 6 nam 2011 31 thang 12 nam 201044.059.316
1.850.460.020 1.892.773.379194.523.319
1.850.460.020 2.131.356.014
!30 thang 6 nam 2011 31 thang 12 nam 2010
285.840.407 285.840.407177.057.567 6.248.451
19.255.235.500 9.940.218.70812.435.875.560 20.980.000.000
493.077.00035.766.105 580.264.826
32.682.852.139 31.792.572.392
Khoan yay (a)Khoan yay (b)
30 thang 6 nam 2011314.997.000
39.035.389.089
39.350.386.089
31 thang 12 nam 2010384.999.000
14.977.490.425
15.362.489.425
(a) Khoan yay dai han tCYNgan han!! ThU'ang mai CO phlm A CMu - Chi nMnh Lll van S9 dil muaxe. Khoan yay dU'O'cbao dam bang tai san hlnh thanh tCr khoan yay (xem thuy~t minh sO 9) vadU'O'choan tra trong vOng 36 tMng kil tCrthang 12 nam 2010. Khoan yay nay chiu lal suat tCr17%dAn 20% mot nam (nam 2010: 17%).
(b) Khoan yay dai han tCr Ngan Mng ThU'ang mai CO phan Ngoai ThU'ang Viet Nam - Chi nhanhNam Sal GOn cho viec thl,fc hien xay dl,fng tOa nM ITO, khoan yay dU'O'choan tra hang quy batdau tCrngay hoan thanh cua toa nha ITO cho dAn tMng 12 nam 2018. Khoan yay dU'O'cbao damblYi Quylm sli dvng dAt cua COng ty (xem thuy~t minh s6 10) va chiu lai suAt tCr19% d~n 21% motnam (nam 2010: 19%).
'0
Gong ty Gl> ph~nGong ngh~TiEln PhongTHUYETMINHBAOCAOTAlCHINH(li~p lheo)cho ky sau lhang k~l lhuc ngay 30 lhang 6 nam 2011£)O'nvi t1nh: £)ong Vi$l Nam
22. V6n chu sa hfru
Tlnh hlnh lhay doi von chu 5& hCrulrong ky/n<lmnhLfsau
SOdU'.ngay 1 lhang 1nam 2010Uli lhufm lrong namTrlch liilpcac qu9Chia colli'c
56 dU'.ngay 1 lhang 1nam 2011Lai lhu~n lrong kyChia colli'cTrlch liilpcac qu9
SOdU'.ngay 30 lhang 6nam 2011
116.103.990.000
116.103.990.000
116.103.990.000
C6 phi~u guyLQ'inhu~!,
TOngc9ngchU'a phan phOi
(15.680.000) 16.695.509.040 132.783.819.04029.531.006.933 29.531.006.933(492.197.221) (492.197.221 )
(13.948.628.104) (13.948.628.104)
(15.680.000) 31.785.708.648 147.874.018.64811.262.417.897 11.262.417.897(9.287.064.800) (9.287.064.800)(448.121.341) (448.121.341)
(15.680.000) 33.312.922.404 149.401.232.404
Von co ph~n dLf\YCphtl duy$l va da phal hanh cua COng ly:
30 lhang 6 nam 2011 31 lhang 12 nam 2010SO1U'Q'ng SOIU'Q'ngcOphl~u VNf) cO phi~u VNf)
Von co ph~n dLf9'CpM duy$l 11.610.399 116.103.990.000 11.610.399 116.103.990.000
Co phillu pho IhOng da phal hanh 11.610.399 116.103.990.000 11.610.399 116.103.990.000
Mua lai co phillu pho IhOng daphalhanh (1.568) (15.680.000) (1.568) (15.680.000)
So co phillu pho IhOng hi$n dang111uhanh 11.608.831 116.088.310.000 11.608.831 116.088.310.000
T!lt ca co phillu pho IhOng cO m$nh gia la 10.000 VND.
23. Doanh lhu ban hang va cung cApdjch v~
Doanh lhu ban hang hOaDoanh lhu cung dip djch Vuva k9 lhuiill
TOngdoanh lhuKhoan giam IrCrdoanh lhu - hang ban bj Ira lai
Doanh lhu lhuan
20
Cho kj sau lhangk~llhuc ngay
30 lhang 6 nam 201126.607.601.9774.587.225.887
31.194.833.864(120.436.535)
31.074.397.329
Cho nam lai chinhk61lhUc ngay
31lhang 12 nam 201085.251.625.92735.619.979.692
120.871.605.619(5.872.450.702)
114.999.154.917
Gong ty G6 ph~nGong ngh~Ti€m PhongTHUYET MINH SAO CAO TAl CHINH (li6p theo)cho ky sau thang k~t thuc ngay 30 thang 6 nam 2011£lO'nvi tlnh: £lOng Viet Nam
24. Gla vim himg ban
Gia vOn hang h6aGia vOn cung dip djch VVDI,J'phOng giam gia hang tOn kho
25. Doanh thu tal chlnh
Lai ngan hangLai tii!n gLYic6 ky h,lnLai cho vayCO tLYCva 100inhuan c1ll'O'cchiaLai tCY viec ban cac khoan c1Autll' dai h,lnLai cMnh lech tY gia hOi c10aic1athl,J'chienKhac
26. Chi phi tal ehfnh
Chi phllai vayDI,J'phOng giam gia cac khoan c1Autll' dai h,lnLOcMnh lech tY gia chll'a thl,J'chienLOcMnh lech ty gia c1athl,J'ChienKhac
Cho kj sau thangk6t thue ngay
30 thang 6 nam 201120.770.983.8811.189.959.249
21.960.943.130
Cho kj sau thangk6t thue ngay
30 thang 6 nam 2011253.891.55194.145.26442.834.792
4.824.536.50010.839.369.285
12.267.906
16.067.045.298
Cho kj sau thangk6t thue ngay
30 thang 6 nam 20111.042.766.440
516.771.406
1.559.537.846
Cho nam tal ehlnhk~t thue ngay
31 thang 12 nam 201060.559.973.70721.699.466.824
335.247.220
82.594.687.751
Cho nam tal ehlnhk~t thue ngay
31 thang 12 nam 2010168.702.552288.499.794333.875.792
25.027.256.676822.779.294834.033.191
4.936.127
27.480.083.426
Cho nam tal ehlnhk~t thue ngay
31 thang 12 nam 20102.837.815.336921.000.000106.299.058421.811.13513.323.807
4.300.249.336
27. Thu~ thu nh~p doanh nghl~p
Thu~ suat ap dung
Theo Giay Chli'ng nhan £lang ky Kinh doanh, COng ty cO nghTa vv phai nOp thu~ thu nhap doanh nghiep("TNDN") vai mli'c thu~ suat 25% trl'!n 100inhuan chju thu~.
Ghj nhan trong bao cao k~t qua hoat c10ngkinh doanh
Chi phi thu~ TNDN hi~n hanh
Ky/nam hien hanh
Cho kj sau thangk6t thue ngay
30 thang 6 nam 2011
2.145.000.000
Cho namk~t thue ngay
31 thang 12 nam 2010
2.265.640.809
Viec tlnh thu~ TNDN hien hanh cOn tuy thuOc vaG viec ki~m tra va phI'! duyet cua cac cO'quan thu~.
Gong ty GlI ph€ln Gong ngh~Ti€m PhongTHUyi;T MINH BAO CAO TAl CHINH (liep theo)eho ky sau thang k~t thue ngay 30 th,mg 6 nam 2011flO'n vj tlnh: flOng Vi$t Nam
flOi chi$u thull suAt thlic t$
LVi nhuan k~ toan trU'ae thu~Thull TNDN theo thull suAt ap dungThu nh~p khOng chju thull dU'O'cchia tCfcaccOng ty con va cOng ty Ii~n klltChi phi khOng dU'O'ckhAu tN
Cho ky sau thangk~t thue ngay
30 thang 6 nam 2011
13.407.417.897 %3.351.854.474 25%
(1.206.854.474) (9%)
2.145.000.000 16%
Cho namk~t thue ngay
31 thang 12 nam 2010
31.796.647.742 %7.949.161.935 25%
(6.256.814.168) (19,7%)573.293.042 1,8%
2.265.640.809 7,1%
Thull TNDN ho~n lai
Thull TNDN ho~n l<;IikhOng dU'O'cghi nh~n tr~n bang can dOi kll toan t<;lingay 30 thang 6 nam 2011 vICOng ty khOng c6 cac khoan cMnh I$ch t<;lmthai trong yllu t<;lingay 30 thang 6 nam 2011.
28. Lal tren eOphi~u
COn~ ty khOng tlnh chi Mu nay tr~n Bao cao tai chlnh ri~ng vi theo quy djnh t<;lichulm ml)'C kll toan sO30 ve "L~i tr~n cO phillu" y~u cflu trU'ang hO'p doanh nghi$p phai I~p ca Bao cao tai chlnh ri~ng va Baocao tai chlnh hO'p nhAt thl chi phai trlnh bay thOng tin v~ lai tr~n cO phillu theo quy djnh clia chuAn ml)'Cnay tr~n Bao cao tai chlnh hO'PnhAt.
29. CO tlie
fl<;li hOi CO dOng thU'ang ni~n clia COng ty ngay 23 thang 4 n~m 2011 d~ quyllt djnh chia cO tLYCla 9.287tri$u VNfl (day la Ifln chia cO tLYCthLY2 cho nam 2010 va bilng 8% m$nh gia clia nhCYngcO phillu danglU'u hanh t<;lithai dillm chia cO tLYc).
30. Cae glao djeh ehu y~u val eae ben lien quan
Cac nghi$p Vu chli yllu vai HOi dOng Quan trj va Ban Giam dOc trong ky/nam nhU' sau:
Ben lien quanHOi dOng Quan trj va BanGiamdOc
Ban ehAt eua glao djehVay ti~n
Cho ky sau thangk~t thue ngay
30 thang 6 nam 20111.492.894.167
Cho nam tai ehlnhk~t thue ngay
31 thang 12 nam 201016.840.000.000
SO dU' cOng nO'clia HOi dOng Quan trj va Ban Giam dOc t<;lingay 30 thang 6 nam 2011 nhU' sau:
Ben lien qua" Ban chat ella s6 dLP
Cae khoan phal traHOi dOng Quan trj va Ban Phai tra phi thU'O'ngm<;liGiamdOc
Thu nh~p clia Ban Giam dOc trong ky/nam nhU' sau:
30 thang 6 nam 2011 31 thang 12 nam 2010
720.000.000 4.570.000.000
Ti~n IU'O'ngva cae khoan thu nhap khac
22
Cho ky sau thangk~t thue ngay
30 thang 6 nam 2011
564.000.000
Cho nam tal ehinhk~t thlie ngay
31 thang 12 nam 2010
1.968.974.809
Gong ty Gll phcln Gong ngh~Ti€m PhongTHUY~T MINH BAO CAO TAl CHINH (t1~ptheo)eho ky sau thang k~t thue ngay 30 thang 6 nam 2011DO'n vj tlnh: £lOng Viet Nam
Cae giao dieh ehu y~u vai cae b~n li~n quan trong ky/nilm nhU' sau:
Cho 1t sau thang Cho nam tal ehlnhk tthUe ngay kAtthue ngay
Ben lI~n quan Quan M Ban ehat glao dieh 30 thang 6 nam 2011 31 thang 12 nam 2010COng ty Co phan Ky COng ty con Mua hang hOa (1.411.937.122) (2.357.102.289)thu~t £lien Toan eau Mua dieh Vu (32.627.000)
Ban hang hOa va dieh Vu 4.342.765 872.928.722Co tlie nh~n dU'O'e 5.906.173.500 3.841.849.000Phi nhU'O'ngqUYE~m 775.066.000 1.770.725.828GOp von (2.119.603.825) (44.000.000)Lilivay (59.866.667)Vay (9.000.000.000)MU'O'n (8,650,000,000) (9.774.000.000)
COng ty Co phan CO' COng ty con Mua hang hOa va dieh Vu (11.600.388.466) (2.527.393.866)£lien Thach Anh Ban hang hOa va djeh vu 115.449.894 557.449.306
Co tlie nh~n dU'O'e (1.901.025.000) 7.604.100.000Phi nhU'O'ngquytlm 375.992.000 1.129.593.000GOp von (20.786.900.000)My dl,fng viln phong (13.528.868.075)
COng ty Co phan COng ty con Mua hang hOa (292.458.680) (1.485.607.980)COng nghe Tin ThOng Ban hang hOa va dieh Vu 32.452.814 4.120.990.736
Co tlie nh~n dU'O'e 92.606.600COng ty Co phan COng ty con Mua hang hOa (2.128.459) (435.044.634)COng nghe TI,f dOng Ban hang hOa va djeh vu 316.562.085 1.135.631.668nnTi~n
Cho vay 1.400.000.000Phi nhU'O'ngquy~n 833.925.125Thu nh~p lili eho vay 9.520.000Co tlie nh~n dU'O'e 2.383.451.513Phi nhl1O'ng quy~n 343.488.746GOp von (140.000.000) (1.110.660.000)MU'O'n (1.391.413.368)
COng ty Co phan Tin COng ty con Mua hang hOa va djeh Vu (58.407.210) (276.054.880)hoc Si~u Tlnh Ban hang hOa va dieh Vu 79.310.707 815.781.785
Cho vay (1.387.388.000)Lilivay (280.282.325)Thu lai ti~n eho vay 1.387.388.000Co tlie nh~n dl1O'e 819.388.000 3.277.552.000Phi nhU'O'ngquy~n 280.127.280 904.564.061
COng ty TNHH MTV COng ty con Mua hang hOa (535.000.000) (2.908.110.000)Phan m~m Ti~n GOp von (8.403.000.000)Phong
Nh~n co tlie va 100inhu~n 6.890.000.000dU'O'eehiaBan hang hOa va djeh Vu 15.014.456MU'O'n (5.090.000.000) (3.278.000.000)
COng ty Co phan COng ty Ii~n GOp von (2.110.000.000)£ljnh vj Ti~n Phong k~t
Gong ty Gll ph~nGong ngh~Ti€!n PhongTHUyih MINH BAO CAO TAl CHINH (Ii~p theo)eho ky sau thang k~t thue ngay 30 thang 6 nam 2011Dan vj t1nh: £lOng Viet Nam
COng ty TNHH Lilln Blln Jilln quandoanh Global - Sitem
COng ty co phanThiilt Blln Jilln quanbj £lien Thach Anh
COng ty CO phan £lau Blln filln quantlJ' Ha tang Toan cau("Gil")
COng ty co phan Blln lilln quanThanh toan trllctuylm Mua xuan
COng ty CO phan Thai Blln Jilln quanScm Tilln Phong
Cho kj sau thang Cho nam tal ehinh
Ban chat glao djehk~t thue ngay k~t thue ngay
30 thang 6 nam 2011 31 thang 12 nam 2010Mua hang h6a va djch V\l (2.462.000) (1.151.699.267)Ban hang h6a va djch v\l 1.785.000 7.106.664.530G6p vOn (960.000.000)CO t(fc va lQ'inhu~n dlJ'Q'c 103.697.563chiaMIJ'Q'n 856302437 (856.302.437)G6p vOn (1.050.000.000) (3.000.000.000)Cho vay 5.000.000.000Laivay (21,235,500)Ban hang h6a va djch V\l 20.646.736 37.772.530
Cho vay 800.000.000G6pvOn (360.000.000) (1.000.000.000)Thu nh~p lai 40245000 62.520.000Ban hang h6a va djch V\l 59.090.560 105.545.722Tam (fng cho hoat dOng 500.000.000G6p vOn (834.000.000)Chuyiln nhlJ'Q'ngvOn gOp 7.820.000.000CO t(fc nh~n dlJ'Q'c 834.000.000Ban hang h6a va djch V\l 23.352.086 170.922.879Tam (fng cho hOat dOng 200.000.000Yay (600.000.000)Chi phi lai vay (56.808.000)Thu nh~p lai cho vay 946.667
Quan MCOng ty Jillnkilt
B~n lI~n quanCOng ty CO phlmCOng nghe ThillnV~n
?A
Gong ty Go ph~nGong ngh~Ti€m PhongTHUYET MINH BAO CAO TAl CHINH (ti~p theo)eho ky sau thang k~t thue ngay 30 thang 6 nam 2011£)O'nvi tlnh: £)OngVi~l Nam
Trong 50 dlf phai lhu khach hang, phai lhu khac, phai Ira khach hang va phai Ira khac cO cac 50 dlf noibO l<li ngay 30 lhang 6 nam 2011 nhlf sau:
B~n li~n quan Quan M Blm ehat sOd" 30 thang 6 nam 2011 31 thang12 nam 2010
Cae khoan pha; thuCOng ty CO phfln K9 COng ty con Phai lhu IhlfO'ng m<li 704.855.560 1.225. 139.792lhu~l £)i~n Toan cflu Phai lhu phi IhlfO'ng m<li 255.002.000 460.776.318
COng ty CO phfln CO' COng ty con PMi lhu IhlfO'ng m<li 9.199.962.509 629.839.266£)i~n Th<lch Anh Phai lhu phi IhlfO'ng m<li 4.072.050.000 7.874.100.000COng ty CO phfln COngCOng ty con Phai lhu IhlfO'ng m<li 1.549.112.127 2.682.855.773ngh~ Tin ThOngCOng ly CO phfln COngCOng ty con PMi lhu IhlfO'ng m<li 2.581.609.985 1.915.698.234ngh~ Til dong Tan PMi lhu phi IhlfO'ng m<li 6.489.598.666 4.207.494.404Ti~nCOng ty CO phfln Tin COng ty con Phai lhu IhlfO'ng m<li 758.426.711 1.013.027.156Hoc Si~u Tlnh Phai lhu phi IhlfO'ng m<li 2.638.776.000 4.126.484.043COng ty TNHH MTV COng ty con Phai lhu IhlfO'ng m<li 6.934.285 9.673.924Phfln m~m Ti~nPhongCOng ty CO phfln £)inh COng ty Ii~n Phai lhu IhlfO'ng m<li 82.330.432 62.016.645vi Ti~n Phong k~lCOng ly CO phfln COngCOng ty Ii~n PMi lhu IhlfO'ng m<li 1.929.000 1.036.530ngh~ Thi~n V~n k~lCOng ly CO phfln Thi~l B~n li~n quan PMi lhu IhlfO'ng m<li 10.377.534 13.384.408bi £)i~n Th<lch Anh Phai lhu phi IhlfO'ng m<li 5.000.000.000COng ly CO phfln B~n li~n quan Phai lhu IhlfO'ng m<li 12.678.736 13.497.990Thanh loan lrllc luy~nMOa xuanCOng ly CO phfln Thai B~n li~n quan Phai lhu phi IhlfO'ng m<li 550.674.092 870.429.092SO'nTi~n PhongCOng ly CO phfln £)flu B~n li~n quan Phai lhu IhlfO'ng m<li 33.401.560 29.960.835llf H<llflng Toan cauCOng ly TNHH Li~n B~n li~n quan Phai lhu IhlfO'ng m<li 47.392.686 54.207.832doanh Global-Silem
?S
Gong ty Gll phan Gong ngh~Til''" PhongTHUYET MINH BAO CAO TAl CHINH (li6p theo)eho ky sau thang k6t thue ngay 30 thang 6 nam 2011£)O'nvj tfnh: £)Ong Vi(ll Nam
B6n 1i6nguan Quan M Ban ehat sOdl1 30 thang 6 nam 2011 31 thang 12 nam 2010
Cae khoan phal traCOng ly CO phan Ky COng ly con Phai Ira IhlJ'O'ngm(li 1.060.478.777lhu~l £)i(ln Toan cau Phai Ira phi IhlJ'O'ngm(li 10.866.000.000 5.774.000.000
COng ly CO phan CO' COng ly con Phai Ira IhlJ'O'ngm(li 6.805.569.927£)i(ln Th(lch AnhCOng ly CO phan COng ly con PMi Ira IhlJ'O'ngm(li 57.967.800 503.190.144COng ngh(l Tin ThOng
COng ly CO phan COng ly con Phai Ira phi IhlJ'O'ngm(li 31.916.271COng ngh(lll,J' aOngTan TiAnCOng ty CO phan Tin COng ly con PMi Ira IhlJ'O'ngm(li 61.087.092 35.700.280hoc Sit'!u TlnhCOng ly TNHH MTV COng ly con Phai Ira IhlJ'O'ngm(li 985.900.000 3.677.552.000Phan m~m Tit'!n Phai Ira phi IhlJ'O'ngm(li 8.368.000.000 3.278.000.000PhongCOng ly CO phan COng ly Iit'!n Phai Ira IhlJ'O'ngm(li 2.708.200 695.503.200COng ngh(l Thit'!n V~n kAI Phai Ira phi IhlJ'O'ngm(li 856.302.437COng ly CO phan Bt'!n lit'!n PMi Ira phi IhlJ'O'ngm(li 21.235.500ThiAI bj £)i(ln Th(lch quanAnh
31. Chi phi san xuat va ho~t "Ong theo y6u to
Chi phi hang h6a xual banChi phi cOng nhan vit'!nThiAI bj van ph6ng va van phOng phamChi phi khau haoChi phi djch Vu mua ngoaiChi phi khac
Chi phi hO(l1aong san xu~ll kinh doanh chu yAu lrong ky nhlJ' sau:
Cho ky sau thangk6t thue ngay
30 thang 6 nam 201120.436.881.7437.033.557.176168.252.882981.983.858
4.645.905.729700.478.215
?R
Cho nam tal ehlnhk~t thue ngay
31 thang 12 nam 201063.873.435.83214.922.171.120
699.562.3741.653.523.281
25.505.327.4842.646.083.273
Gong ty Gll phAn Gong ngh~Th~nPhongTHUYET MINH BAO CAO TAl CHINH (!hip theo)cho ky sau thang k~t thuc ngay 30 thang 6 nam 2011f)O'n vi tlnh: f)Ong Vi~t Nam
32. SOIi~u so sanh
Bao cao tai chlnh ky hi~n tGlidlJ'Q'c l(lp cho ky sau thang kllt thuc tGlingay 30 thang 6 nam 2011, la kydtlU Mn COng ty l(lp Mo cao tai chlnh giCi'anien dO. Cac s6 Ii~u so sanh tren Mo cao kllt qua hOGltdongkinh doanh, Mo cao llJ'u chuy€m tilln t~ va thuyl!t minh bao cao tai chlnh dlJ'Q'c l(lp cho nam tai chlnh kl!tthuc ngay 31 thang 12 nam 2010, va vi v(ly c6 th~ khOng so sanh dlJ'Q'cvai nhCi'ng s6 Ii~u d<i trlnh bayclla ky hi~n ti;li.
~TRlJONG THI PHlJONG DUNGKll toan trlJ'ang
Thanh ph6 H6 Chi Minh, Vi~t NamNgay 30 thang 8 nllm 2011
27