naiic can doi ke toan hop nhat -...
TRANSCRIPT
Cdng ty C6 phdn Tip donn HAPACO Bio cio tdi chinh hql nh6t5+6Kh6nhH6i Ned Ouv€n. Lldi 3 nim 2Ol2
nAiIc cAN DoI KE ToAN HOP NHAT'l ai ngny f,O thing 09 nnm 20lj
ME
TAI SANThuvatminh .
30/09DOt2VND
01/01t2012VND
100 A
I l0
lltt12
r20
t21
t29
130
t3i
132
135
t39
140
l4l
150
l5l
152
15,1
158
I
I
2
130.831.635.680
18.746.289.800
13.346.289.800
5.400.000.000
15.882.731.417
r6.809.666.84 t
(926.93s.424)
199.258.t t4.500
37.141.033.698
2l.699.840.056
l ,14.890.40,1.3 47
(,1.473.163.601)
88.749.093.s64
88.749.093.564
8.195.406.399
7 41.081.07 4
3.949.575.808
2.57 8.995
3.502.170.522
303.196.331.0,1d
26.219 .181 .892
15.915.181.892
r0.364.000.000
420.481.517
t .269 .666.841
(849.185.324)
187.107.302.775
25 .913 .469 .434
12.652.466.053
152.341.334.480
(3.'799.967 .t92)
79 .981 .602.115
7 9 .98',7 .602.1'7 5
9.401 .7 62.685
531.033.866
5.025.986.067
t20.24',1.849
3 .724 .494.901
II
I
2
TAI SAN NGAN HAN
Tian vd crc khoiin tuong tluorrg tidn
l iAn
Cric khoan tuong duong ti6n
C{c kho:in tliu tu tii chinh ngin han
Ddu tu ngin han
Dg phdng gidm gid dau tr ngin han (*)
Cric khorin phrii thu ng6n h4n
Phaithu cLla khdch hing
Tia trusc cho ngudi bdn
C6c khodn phai thu khiic
Du phdng phrii thu ng6n han kh6 ddi (+1
Hirng tiin kho
Hdng tdn kho
Thi srin ngiin hqn khric
Chi phi tld trutic ngin hqn
Thu6 c'fc'f duoc kh6u trir
lhue \; cAc <hoan khdc phai rhu Nhi nuoc
Tdi sdn ngin han khic
IIII
2
5
6
IV
I
I
2
3
4
C6ng ty C6 phin Tip donn HAPACO 860 cio tii chinh hqp nh6t
3 nnm 20125 + 6 KhAnh Hdi. Ou6n N
BANG cAN DoI KE ToAN Hgr NHArTei ngny 30 thiing 09 nim 2012
(ti0P theo)
MEso TAI SAN
Thuv6tminh
30t0912012VND
0|0112012VND
2OO B TAI SAN DAI HAN
Il Tdi siin c6 dinh
I Tdi san 06 dinh hilu hinh
- Nguy1n gid
- Gia t|i hao m,n lui kA (+)
2 Tdi san cii dinh rhuc rdi chinh
- Nguyen gid
- Gilt u i hao mdn /10 k6 C)
3 Tdi sen c6 dinh vd hinh
' Nguyln gid
- Gia tri hao ndn lui kd C)
4 Chi phixdy dung c0 bAn do dang
IV C6c khoiin ddu tu tiri chinh dii h?n
2 Ddu tu vao cOng t,v li€n k6t, li€n doanh
3 Diu tu ddi h4n khric
4 Dq phdng gidm gia deu tu tdi chinh ddi han
V Tdi s:in dii htn khrc
I Chiphi tra lruoc dAi han
2 Tdi sAn ddi han khiic
vl Lqi thii thuo'ng mai
220
221
222
223
224
225
226
22'1
228
229
230
250
252
258
259
260
26t
268
269
270
t0
ll
t2
l:l
390.461.525.548
211 .705.218.a99
124.062.677.222
224.95 3. I3 1.323
( 10a.890.454.l0 t)
2.2'76.007.241
2.374.964.076
(98.956.835)
5 .240 .'7 45 .002
7. 132.094.928
( L89 t.319.926)
0.125.789.434
r38.834.078.973
121 .328 .346.8',72
26.717 .461 .523
(9 .2t I .7 29 .422)
2.641.140.956
2.3 t6.006.106
325.134.850
7.281.086.720
384.475.421.048
235.509.109.336
140.392.743.1l0
230. t79.876.538
(89.787.133.428)
5.510.823.574
7.I32.A94.928
(l .62 1.27 1.351)
89 .60s .542.6s2
13?.5r8.702.595
I t'l .262.483.123
26.212.251.523
(5.956.032.051)
2-190.952.317
2.',|90.9 52.317
8.6s6.656.800
.l
\
TONC CQNG TAI SAN 121 -293.t6'l .228 681 .67 1.152.092
C6ng ty C6 phin T$p tloirn HAPACO Bio c{o tii chinh hqp nhdt
3 nnm 2012Tans 5 + 6 Kh6nh LIoi. Quan N
nANc cAN DoI KE ToAN HqP NHATT?i ngiy 30 thing 09 nim 2012
(tiiip th€o)
M5so NCUON VON
Thuy6tminh
30t0912012VND
0t/01120t2VND
300 A
310 IIl I
313 3
314 4
ll5 5
316 6
319 9
323 l1
330 Il333 3
334 4
336 6
338 8
400 B
410 I
4ll I
4t2 2
414 4
416 6
41,7 7
418 8
420 l0
NO PHAI TR{
Nq ngin h3n
Vay vd no ngin han
Phdi tra ngudi b6n
Ngudi mua ha tidn trudq
Thui5 vd cdc khoan phai ndp Nhd nuoc
Phai tra ngudi lao d6ng
Chi phi ph.ii tra
C6c khoan phai tra, phai nQP khac
Qui khen thuong, phlc lgi
No- dii h4n
Phai tra dai han khac
Vay vd ng ddi han
Du phdng trcr cdp m6t vi6c ldm
Doanh thu chua lhuc hiCn
VON CHU SO H tIU
Viin chii sri hiuVon ddu tu cr.la chu so htiu
Thdng du v6n c6 phdn
C6 phiiiu qu! (*)Chenh lech ri gia h6i doai
QuY dau tu phAt tri6n
Qui du phdng tdi chinh
Loi nhuan sau thu6 chua Phan PhOi
LoI iCH CUA CO DONG THIIiU 56
l4
182.873.318.340
138.374.s79.368
50.325.613.491
23 .502 .552.546
9.160.659.2',70
8.262.449 .145
3 .67 9 .197 .40',/
3 .'7 05 .84',7 .4'7 6
41.586.',|90.204
(r.848.530.171)
44.498.738.912
230.900.000
43.598.203.456
669 .635 .516 _
531-135.211.742
534.135.277.142
280.752.610.000
168 .200.434 .219
(4.662.935.543)
60.I 53.508.593
6.616.5s 1.635
23.675.108.838
3.684.565.146
r 53.788.104.325
125.3r2.93r.s09
57 .40',7.',t04.444
22.859 .092.95'7
3 .294.809 .702
5.941.525.486
3 .66t .623 .929
4.981.958.701
28.815.496.461
(1.649.280.171)
28.47 5.172.816
250.900.000
2',1.418.224.000
676.048.816
130.000.000
529.651.735.851
529 .651 .135-857
244 .362.290.000
204.590.7 54.219
(4.662.93 5.543)
r69 .3',7 4.186
60.153.508.593
6.616.551.635
18 .428.192.'1 6'7
4.225.911.9r0
l5
l617
l9
18
(
q
410
A^t\ TONG CONG NC []ON VON
Kit toin tru6rg
U$uIH
72r -293.161.228 687.671.752.092
Phdng, ngdy 08 thdng I I ndm 2012
T6ng Gi{m ttlica.t\1t5q;)
-\'CCI{GIYCO PIJIV
I:I APA{I
Trunng Bd Minh Vt Xuan Cudxg
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Cdng ty C6 phAn T$p.Ioin HAPACO B.io c6o tii chinh hqp nhitTAng 5 + 6 Kh6nh I'I0i, Quen Ng6 Quy€n, Hai Phirng Quj 3 nim 2012
BAo CAo LtlU CHUYEN TIEN TE(Theo phrong phtip gidn iep)
Quj 3 ndn 2012
ME
soChi tiOu
Thuy6tminh
Ti.01/01/2012d6:n 30109/2012
VND
Tit 0U01/2011
d6n 30/09/201IVND
I. Luu chuy6n tidn ti hoat dong kinh doanh
0l I. Lqi nhu\n truAc thui
2. Diiu chinh cho cric khodn
{)l - Knau nao tar stn co olnn
03 - Cdc khoiin du phdng
05 - Lai, 16 tu ho?r dQng ddu tu
06 - Chi phi lai vay
^^ 3. Lai hhuAh t hoat dong kinh doanh t dJc thaJ, ddiX- - vdn luu iQng
09 - (TAng)/giim cdc khoan phdithu
l0 - (Tdng)/giam hdng ton kho
.. - r lanetsiam cac khoan ohai rra tkhdng ke ldi va1 pha.II _' ' Ira. thue TNDN phai nop)
l2 - (Tdng)/giiun chi phi tra trudc
13 - Tidn lai va) da tr.i
l4 - Thu6 TNDN da nop
li - Tien lhu khilc lLr hoat dong kinh do"nh
l6 - Ti€n chi khric cho hoal ddng kinh doanh
20 Lttu chuvin tiin thudn ir hogt itpng kinh doantt
IL Luu chuy6n tidn tri hoat dQng diu tul. Tidn chi mua sim. xdy dFng TSCD vi TS ddi han
kh6c2. TiAn thu tt thanh lyi. nhuong bdn TSCD. TS ddi hqn
kh6cJ. I ren cnl cno \ t) . mua cac cong cfIth6q
4. Tidn thu hdi cho vay, bdn lai c6ng cu
kh6c
5. Tidn chi dau tu gdp vdn vdo don vi kh6c
6. Tidn thu hdi dAu tu g6p v6n vdo dcrn vi khdc
7. I ien lhu lii iho r rr . co ruc va lq: nhud- duoc chia
Luu chuydn tiin thudn tu hoqt dQng diu tt
21
no cia dqn vi
no cria don v!
7.107.010.962
21.804.696.837
t3.952.660.t77
4.006.643.880
( r.819.533.893)
5 .664.926.6'7 3
28.911.707.799
/t ? ll) ??q 51)\
(8.76 r.491.389)
23.562.037.577
264.899.003
(5.821.324.339)
(2. t7 1 .469 .t03)
11.154.256.131
( 10.891.684.943)
23.9t 4.701.204
(26.140. r 36.s41)
2.37 4.964.C)'7 6
( 15.796.500.000)
20r.290.000
(2.450.000.000)
1.268.394.992
(40.541.987.473)
5.417,272.235
13.s00.407.182
13.032.391.651
2.116.49',7.244
(5.199.816.089)
3.551.334.3',16
18.917.679.417
(58.212.815.646)
(4.880.l r 2.084)
3 5 .262.693 .503
( l.870.09r.328)
(3.982.960.4 r2)
(3.'7',79.12'7 .701)
8.654.505.064
(23.505.875.945)
(33.396.105.132)
(34.904.400.389)
289.354.818
(t 5 .912.202.222)
46.s84.62'7.028
( r 7.600.000.000)
32.027.500.000
4.355.575.585
14.840.454.820
23
24
25
26
21
30
Cdng ty Cii phin T{p .Ionn HAPACO 860 c6o tii chinh hqp nhet
TAng 5 + 6 Kh6nh HOi, Qu4n Ngd Quydn, Hdi Phdng Quf 3 nnm 2012
BAo CAo LTIU CHUYEN TIEN TE(ThPo phkdng phip gidn ;p)
Quj, 3 ndn 2012
MN
soChi tiou
Thuy6tminh
Tlt 01.l01l20l2d6n 3010912012
VND
Tir 01/01/20 I Id6n 30/09/20rr
VNI)
III. Luu chuy6n tidn til ho?t aIOng tii chinh
33 3. Tidn vay ngin h4n, ddi hqn nh{n dugc
\4 4 I ten cnt Ira nrt poc va\
36 6. C6 tric, lgi nhuan dd tra cho chri so hrlu
40 Ltru chuydn tiin thuin tu hogt dOng tdi chinh
50 Luu chuy6n tidn thuin trong kj'
60 Tidn vi tuang duorg tidn dAu k'
b I Anh huqng cua lhal doi ty gii hoi dodi qu1 doi ngoai te
I15.614.554.570
( 106.516.666.067)
9.097.888.503
(1.s29.397.166)
26.279.181 .892
(3.494.326)
36.24t.604.364
(21 .22'7 .025 .343)
(1.961.136.000)
15.857.643.021
(2.698.007.291)
26.609.364.009
262.618.472
70 Tidn vi tuong tluong tidn cuiii ty 18.746.289.800 24.173.915.190
Hai Phdng. ngay n8 Ihdng I I nam 201 2
Zo_L-!)Qri':^, ,-'..X;-o/ u'!/i\i''7 I ,-\.o
'Q'j'.--?g
K0 toin tru6ng
[ru]ul[------
Tru<rng 86 Minh
C6ng ty C6 phin TAp tloirn HAPACO 860 c6o tii chinh hd. p nhdtTans5+6KhinhHoi 3 nnm20l2
BAN THUYET MINH BAo CAo TAI cHiNH HoP NHATQui 3 nnm 2012
OAC OTEM HONT DONG DOANH NGHIEP
l.l Hinh thric sri hiu viin
Cong tJ Co phun I ap do:n HAIA( O Juo( doi Lcn lu Cong t) ( o nhrr H APACO lheo Cia) dang kj kinh doanhlan rhu l0 nga) 08 08 )00q Cong r) Co ph"n ldp doin I lAPA.CO duoc co phin hda tu doanh nghiQp Nhd nuocthco hinh tht?c chuy6n nhuong todn b6 gia tr thuoc phcn r on Nha nLruc hiin c6 tai C6ng ty GiAy Hdi Phdng vA s6
c6 phin Nhd nudc hi€n c6 cLra C6ng t1 Ciir Hai Phong nong Cong t1 Co plan Uai ,4.u cho Cdng ty C6 phdnHAPACO theo Quyilt dinh s6 1912 QD/UB ngdy 28 rhdng 10 nam 1999 do UBND thdnh ph6 HAi phdng c6p.
lru so chinh cua lit doAn t,rir Tang 5 - 6 Khdnh H0i, Quan Ne6 QLryen, Hii Phdng.
V6n di6u le cia COng ly CO phin Tep dodn HAPACO lii 500.002.510.000 dOng, ruong duong 50.000.251 cO
pn reu.
Cdc c6ng 41 con:
TGn alox vi Dia chi- C6ng ty Cd phln Hapaco Hiri Au
- C6ng ty C6 phin Hapaco Yen Son
- C6ng ry- Cd phAn llapaco Ddng Bic
- C6ng ty C6 phdn Hai Hi- C6ng ty C6 phdn Hapaco LLP.P
- Cong q fNHH H.p.rco Phuong Dong
- Cdng t) CP Thucng mai dich vu Hai Phdng
Cric cdng ty Uen kit:
56 441A - T6n Efc Thing - Hdi Phdng
56 638 Dicn Bicn - Minh-t'an - ycn Bdi
Xa Van Mai - Mai Chau - Hda Binh
Vinh Tu1 - B6c Quang - Hd Giang
Xa Dai Bin - An Duong - Hai Phdne
56 9 duong Cau Binh - Hai Phdng
s6 i35 Dicn Bicn Ph[ - HAiphdng
Dla chi
- C6ng ry CP Khu COng nghiep Hai Phdne
- Cdng ty Cd phan DAu tu Ilafinco
1.2 Ngnnh nghd kinh doanh
'fheo Ci6y ddng kj kinh doanh s6 05559t do So K6 hoach Diu lu t'hdnh pl6 Uai lhOng cAp ngdy l7 rh.ing 06ndm 1999, c6p lai lin I I ngdy 2l thring l I nam 2009, hoat d6ng kinh rJoanh cira Tdp dodn ld:
- San ruaL hot gizir ra gial cil( loJi. ,dn p-im che bien ru larn rrur4.an d€ xudt lhdu:
- Sxn \u61. kinh ooonn \ang d;u \ a cdc scn phdm churg . it lu Jiiu mo:,
- Sdn xuAt vd kinh doanh hdng d€t may xu6t khdu;
- Kinh doarh r in Lr, nanh knach lhu) . bJ.
- Kinh cloanh b6t ddng san, xdy dung van phdng vd chung cu cho thue;
- Kinh doanh dich vu kh6ch san, nhi hdng. du lich sinh rhei;
- D;o t,1o nguon nh;"l luc.
- Kinh doanh cac.an ehdm vir rhict bi nrdr moc.val tu.-g.lcnlieu.hoachdrthongthuong:
- Khaithdc dd, cAt. soi, d6t sdtr
- Bin buon grch \.1). ngoi. dd. cal. ,oi;
- ln dn: ln gid) \ anJ ma ',uit nh.ip khiu.
- Hoat ddng cua ciic b€nh vi€n-
TAng 5 Khanh H6i, Ngd Quydn, Hdi Phdng
s6 135 Dion Bicn Phn - Hai phdng
Cdng ty Cii phin TAp iloin HAPACO Brio c6o tii chinh hqp nhitTAng 5 + 6 Khrinh H0i, Quin Ng6 Quydn, Hai Phdng Qui 3 nnm 2012
cHE D0 vA cHiNH sAcH KE ToAN Ap orjNc r4r coNc rv2.1 Kj,k6 toin. don r iti6n li \u dqng trong kG todn
Ki k6 toan nam cua Cong ty bit diu tu ngdl 0l/01 \ ir k6t thuc \ ao nga\ lli l2hdngndm.
Dorr vi tiin te\udunp trcngghichep keru: ad6ng\iet\-rn'\\D'
2.2 Chuin muc vn ch6 dO k6 todn ip dgng
lne aa Ke todn op cttDg
Tdp dodn iip dung Ch6 dar k6 to6n doanh nghiep ban hdnh rheo Quy6t dinh sd 15/2006/QD-BTC ngiiy 20/3/2006cta BO truong BO Tdi chinh da duoc sua ddi. ho sung theo qu) djnh tai Thong tu 244/2009/TT-BTC ngdy
31/1212009 ciia 86 truong BO Tdi chinh.
Tuvin bo vc vicc ttton ttu Chran mu, ki toa'lva Chi do ki tuon
TAp dodn da 6p dung cdc Chuan n1uc kC toAn ViCt Nam vd cAc vdn bdn hu6ng dan Chuan muc do Nhd nudc da
ban hinh. Cir' Bio eaL-r tii chinh hop nhiL d. oc liip \; rrinh bi; thro dung moi qu1 dinh cia tung chuin muc.rhong tu huonC din rhui hiin chuan muc r u t^hi .ld ki r.r.,r hi<n hunh.
Hinh thtic kd toan ap dung
TQp dodn 6p dqng hinh th[rc kii todn Nhat k! chung.
2.J Co sd lip bio crio tii chinh hOD nhil860 cao di chinh hcrp nhAt cua C6ng t) duoe I4p trcn co su hLip nh.rl bio eao tai chinh riOng cia COng ty vd b6o
cao rai cl-inh cua c.rc corg i) con do ( ong l\ kiem soat rrri corg t\ i,'nr ducrc ldp cho d6n ngd) JU rhAng0g nam
2012. Viec kidn sodt dat duoc khi COng ly cd kha ndng kiem soAt cic chinh sdch tdi chinh vd hoat d6ng cia c6c
c6ng ty nhan dlu tu nhim thu duoc loi ich tu hoat d6ng cua caic cOng t)' ndy.
Bdo c6o tdi chinh cua cic cdng ty con duoc lflp cho cirng ndnl tari chinh vdi brio ciio tdi chinh cia TAp doan, ap
dqng cdc chinh s6ch k6 torin nhdt qudn r oi trie ehinh saeh kt roiin cua Tap dodn. Trong trudng hon cdn thi6t, 860,J;o lai chlnh iud ci( (ong l) con duoc didu chrnh dd d:rn b:,' rinh nhhr qudn trong cdc chinh sdch ke Lodn duqcdp dung tai Tap doAn \d c6c c6ng ty con.
Cdc s6 du, thu nhap \d chi phi chn y6Lr, ke tc cdc khodn ji hr1 lo uhua rhuc hien phrit sinh tir c6c giao dich ndibO duoc loai tru khi hcrp nh6t 86o c6o tdi chinh.
Loi ich cira cd ddng thi€u sii thd hien phdn lqi nhudn hodc 16 vi tdi san thuAn khdng nirn gin boi c6 d6ng cria Tdpducn \A duoc Irinh hj1 ri murc riing trin Brnp, cin doi kc t.,,n hop nhdL \ a Bdo cilo let qua kinh doanh hqp nhit.
Cie i.rng t1 con.1u.,. h.rp nhit trong Bao r-.r tii chrnh hLip nhrl:
COng ty con\ 6n chd sd hiiu Ti 16\ on dreu 19 r?iJ0,09/2012 Lra tr!von gop
injCdng ry Cii phdn liai Au 12.894.800.000 26.169.600.000 26.169.600.000 100%
Cdng ty Cd phdn Ydn Son 17.300.000.000 11.000.000.000 11.000.000.000 100%
Cing ty C0 phdn HAPACO Ddng Bic 45.000.000 000 ' 5.513.855.039 5.523.855.039 100%
Cdng ty CO phdn Hai Hd 20.000.000.000 13.000.000.000 8.000.000.000 61J%
C6ng ty Cd phdn HAPACO H.P.P
C6ng ty TNHH Hapaco Phuong D6ng
Cdng ty CP TMDV I lai Phdng
2.4 Diu tu vlro C6ng ty liOn kdt
C6ng ty li€n k6t lA mdt cdng ty md TAp dodn cd anh huorg ddng kd nhung khdng phai ld cdng ty con hay cdng ty
lien doanh cira Tap doi,\n. Trong Biio cdo tii chl;h hgp nh6t cric khoan ddu tu vao cong ty lien k6t duoc ke todn
theo phuong phrip r'6n ohi so h{lu.
127.000.000.000 155.630.855.217 155.630.855.217 100%
10.000.000.000 10.984.4i5.931 10.984.455.93 r 100%
12.132.000.000 6.132.000.000 6.121.980.000 99.80/o
C6ng ty Cii phin T$p .loirn I"IAPACO Bio c:io tii chinh hqp nhat
Tinri+oKhcrrhHoi
Vdn ch ri sd hiu Ci{ triv6n g6pTjr lc
V6n ttidu 16Cdng ty li6n k6t 30t09/2[12
C6ng t1 C6 phiin DiLr tur llafinco I00.000.000.000 I00.000.000.000 35.000.000.000 35%
Tai thoi dien] lap Brio cio iii chinh. C6ng t) C6 phiin Khu Cting nghii:p tlai Phdng dang trong giai doan dau lu
ui chua ldp B.io c|io lii chinh nen khodn diLr tu \'iro c6ng t) lien ket neu trdn chua <luoc didu chinh theo phtong
phdp r,5n ohu so huLr Iu) nhien. C6ng t)'cam k6t ring chenh.lech do ri€c diOu chinh tu phuong phAp v6n chu so
hiiLL vn Phucng phip gitl gdc thoan aau u r4i cdng 11 li6n k€t trtn kh6ng dnh huong trong y6u d6n 860 c6o tdi
chinh hop nhdt cua ( Llng t1.
2.5 Lqi th6 thu(/ng ntai
Lcri th6 thutrng nai Lrin 1160 c6o tii chinh hirp nhdt ln phin phu rr.6i gjtra muc gia rnua so vsi ph-rn lgi ictr cua
Tip dor\n trong t6ng gii tri hop li cua tii san. c6ng no !d c6ng nq tidm liing cia cOng l) con, cdng ty lien kCi
hoac ijcn ui g,,p "6,
fiC" doanh tai nga) thLro hiQn nghiQp \u diu tu Loi th6 thuong m?i duqc coi ld mot loqi tdi
san 16 hinh, duoc linh kh6u hao thco phuong ph6p duong thang tfcn thdi gian hiu dirng uoc tinh cia loi the
thuong m?i d6 vd kh6ng qua l0 nem
Khi ban c6ng ty con. cong ty lien k6t hoic clon vi g6p v6n li€n cloanh. gid tri cdn l4i cLia khoan loithi! thuong mqi
chua kh6u hao h6t clL(rc linh v,ro khoan ldi,/ltr do nghiep t u nhuqng bin cdng ty tuong ung
2.6 C6ng cu tii chinh
Ghi nhin han diu'Idi son tdi thihh-l.di san tdi chinh cua lip dodn HAPACO bao gdm tidn vir ciic khoan luong duong tidn, c6c khodn phai thu khdch
hdng vir phai thu khac. cic khoan cho vay. c,ic ihoan diu Lu ngan han \ d dii han' I ai lhdi diem ghi nh{n ban ddu'
r,ri san rdi chinh dKrc \dc dinh rheo gie mua,i0hi phi phat hiinh cong cic chi phi phdt sinh khdc licn quan truc tiep
d6n vigc mua, phit h.rnh tari siin tdi chinh d6.
No phai h d hi chinll
N0 phei tra tdi chinh cua Tep doin HAPAC O bao gdm ciic khoan vay. cdc khoan phai lri nguoi biin vd phai tla
khdc. chi phi phdi rri I ai rhdi diem ghi nhin lAn dZiu, cric khoan no phai tra tdi chinh <luqc xdc dinh theo giii phAt
hirnh c6ng ciic chi ph r lhit sinh li6n quan n uc ti6p diin viec phat hdnh ng phtri tra tai chtnh d6
ciri trisau ghi nhQn bun diu
ilientai chuac6ciic qu) dinhvddanhgi6 lai cdngovtdi chinhsaughi nhdn bondiu
2.- I iin r ir cdc Lh'rxn tuong duong tiin
Iidn vir cdc khoan trL,rnp clLrong tidn bao girn tidn nr?t l?i quj lidn gui ngan hing caL khoan dilu tu ngan hqn cd
thoi gian diio han kh.ng quii ba thang. c6 tinh thanh khoirn cao c') khij nang chuy€n d6i dA ding thdnh c6c luqng
tlin xric dlnh vir khong cir nhidu rui ro trong chu)'en dOi thiinh liCn
2.8 ( dc khorin phai tltu
CiickhoanphaithLr.lLrrrctr]nhbdyl|enL}iloc.iot.Lichinhthcoeiillighis6c6okhoanphaithukhdchhengvdphdi thu khic sau khi tru di c6c khoan du phdng dugc lap cho cic khoan ng phai thu kh6 ddi
DLr phdng n!, phai thLr kh6 ddi dugc tr.ich lap cho tung khoan phai thu kh6 ddi cdn cu vio tudi n0 qua han cLia
c6c khoan ng hohc dq kien nLrc t6n that c6 thC \ay ra
2.9 Hirng t6n kho
Hiing tdn kho duoc rinh Lheo gid g6c fruong hgp giii lri thuAn c6 th€ thuc hiQn duoc th6p hon gi6 g6c thi phai
i.n irr* gia ni ,l*;, co thd tiuciien t..ro. . -cia
96" hang r6n kho buo gdm chi phl mua, chi phi ch6 biiin vi cac
chi phi 1i€n quan trr.rc tidp khdc phtit sinh d€ c6 dugc hing ldn kho ir dia di6m vd trang thai hiCn tai'
Lri" lri hang Lun \h .' .,'. rii Jinh tn< ' oh "nr phop LlrL ','rrr;ir 'r r\.'n
I
lI
C6ng ty C6 phdn T{p doan HAPACO 860 c6o tii chinh hqp nhit-ling
5 + 6 Khdnh HOi, QuAn Ng6 Qu) in. Hai Phnng Qui 3 nnm 2012
Hdng tdn kho dugc hach to6n theo phumg phrip k€ khaithudrg xuy6n.
Dq phong gidm gia h.rng tdn lho duqc l;p rao rhoi d.dnr .uoi nim li, sd chenh lich gina gid goc cua hirng Ldn
kho lon hqn gi6 tri rhuin c6 th6 thuc hi€n dLroc.
2.10 Tdi sdn "6
dinh ui, khiu hao tiri sdn c6 dinh
I ai san co dinh hrr- nh. rai sar co dinh ! o hinh duoc ghi nh,n rh'cu gio gric. t rong qud rrinh su dr,lng. lai san co
dinh hiu hinh, tii san c6 dinh vO hinh duoc ghi nhan theo nguyen gia. hao mdn luy k6 vd gi6 tri cdn iai.
C6ng ty kh6u hao rJuoc trich theo phuong phiip duorg rhang. Thoi gian khAu hao dugc udc tinh nhu sau:
- NhdL cua, vat ki6n trirc 05 - 15 ndm
- Mdy moc, thi6t bi 05 - 07 ndm
- Phuong tiQn vdn tai 06 - l0 ndm
- Thidt bi quin ly 03 - 05 nam
- Quyin su dung dit co thoi han 20 ndm
2.1I C6c kho:in ddu tu dii h?n khic
Cdc khoan dau tu chu ng khodn tqi thoi Jidm hdo cio. ndu:
- Co rhoi han rhu h,,r lrrac ddo h?n kh,-rng q..i 3 rhing kd r; ngir mua lhoan diu tu do duoc coi la tuong dLrong
tidn";
- C6 thoi han thu h6i r tln dudi I ndm hoac rrong I chu kj kinh doanh duoc phdn loai Ia tdi san ngdn hanl
- C6 thdi h?n thu hai r 6n tr€n I n6m hoic hor I chu ki kinh doanh duoc phdn loai ld tdi san ddi hani
DU phdng gi:rm eid ddu ru duoc l{p vdo thoi di6m cu6i nam ld s6 chenh lech gina giii gric cua cdc khoan diu tuduoc hach toan tren s6 kd loan lin hon gia tri th! truirng cua chtng tai rhoi diem ldp du phdng.
2.12 Chi phi tli vay
Chi phi di vay duoc ghi nhdn vdo chi phi san rudt. kinh doanh trong ki khi phat sinh, tri chi phi di vay liCn quan
truc ti6p diln vi€c diLr tu xdy dung hoac san \uat tiri san ,Jti drng dugc tinh vdo giii tri cia tai san d6 (dugc v6n
hori) khic6 dn c6c diiu ki€n qul dinh rrong t hudn m r,rc K[ loin viel Nam s6 lO "Chi phi divay".
Chi phi di vay li€n quan truc ti6p dEn vi€c duu ttr x6y dLrng hu?r san xu6t tdi san dd dang cdn c6 thdi gian dir ddi
(tr€n 12 thdng) dd c6 the dua vdo su dung theo mqc dich dinh truqc hoac bAn thi dudc tinh vdo gi6 tri cira tdi san
d6 (dugc v6n ho6), bao gdm c6c khoan ldi ticn vc1. phdrn bo cdc khoan chiiit kh6u hofc phq trQi khi ph6t hdnh trdiphi6u, cdc khodn chi phi phu ph6t sinh li€n quan tdi qu6 trlnh ldm thLi tuc vay.
2.13 Chi phi tra tru('c
C6c chi phi tra truoc chi li€n quan d6n chi phi san xu6t kinh doanh nam tdi chinh hien tai duo. c ghi nhan ld chi phi
trd truoc ngin han r d dLLoc tinh viro chi ph r un ruit kinh docnh trong ndm tdi chinh.
Cdc chi phi dii phaL inh lrun! nam rdi crLr . nhung,ierr qu-rr Jd- lel qud hoaL dong.an xuat kinh doatth cua- " nhidu nion dQ kii toan dugc hach to6n vdo chi phi tra truoc ddj, fan !€ phan bo dan vdo k6t qua hoal dong kinh
doanh lrong cdc nien oo kd todn sau.
ViCc rinh vd phan bd chi phi tra rruoc ddi han \,io chi phi san xuat kinh doanh tirng kj h4ch bAn duoc cAn cu vao
tinh chdt, mfc d6 tirng loai chi phi dd chqn phuong ph6p v,r tieu thfc phan b6 hqp lli. Chi phi tra truoc duoc
phdn b6 ddn vdo chi phi sdn xudt kinh doanh theo phuong ph:ip duong rhang.
2.14 Chi phi phAi tni
Cic khoin r.hi phr' .i ri chua phiL sinh nh.rng duoc rrich trlroc rao chi phi sdn r,udt. kinh doanh trong kj dd
dam bao khi chi phr phdr sinh thgc t6 kh6ng gdy dot bitin cho chi phi san ruit kinh doanh trdn co sd dirm biro
ngu) dn lac phu hgp 9 iia doanh thu r i chi ph r. Khi cac chi ph i do phir rinh. n€u co ch€nh lich \ oi s6 da lrich. k6
toiin tii:n hdnh ghi b6 sung ho{c ghi giim chi phi tuong ung loi phdn ch€nh lQch.
t0
C6ng ty Cii phin TAp .loin HAPACO
5 + 6 Khdnh I l6i. Ouin Ned Ouven. Hii Ph
Bio c6o tdi chinh hql nhat
3 liim20l2
2.15 Cic khoin dg phdng phii trli
Gia tri dugc ghi nhdD cl]a m6t khodn du phdng phai tra lii gid tri duoc udc tinh hqp l:; nhar ! a khoan tidn s€ phai
chi dd rhanh to:rn n1n - \ u nfl hien lai lai nga) kir rhuc () ke Loan n.:irn.
Chi nhnng khoan chi phi li€n quan diin khodn du phdng phai trn dd lAp bao diu mqi duqc bir dip bang khoan duphdng phai trd d6.
Khoan chenh l€ch gina s6 du phdng ph?iLi ha dA lap o k! kd to6n-truoc chua su dunC her lon hon s6 dU phdngphai tra lap o k! btio cilo duoc hodn nhep ghi girm chi phr scn ruit. kinh doanh trong ki tru khodn ch€nh lCch
l6n hon c a khoan du phdng phdi tra ve bao hdnh cong trinh \r) lifi duoc hodn nhdp vdo thu nh6p kh6c trong kj,.
2.16 Viin chii sd hfiu
V6n dau lu cua chu so hiu dugc ghi nhdn theo so r 6n thuc gof cu, chu so h&u.
'fheo Gidy ch{ing nhan ddng ky kinh doanh tha) d6i lin thLr I I ng,r) 2l thiing I I ndm 2009 thi V6n didu l€ criaCdng ty Iai 500.002.5 10.000 ddng.
lhang du von co p\iin duoc ghi nhin Lheo .o chenh le.h lon nor \or( nho hon giira gid rhuc le ph;r hanh va
nrenh gii co phieu khi phat hinh c6 phidu lan diu. phdr h; rl co .urg hoac ldi phAl hirnh co phi6u qui. ( hi phit4rc ti6p li€n quan ddn viOc ph6t hdnh bd sung cd phi6u hoac t6i ph6r hdnh c6 phiiu qui dlroc ghi giam Thing du\,on co phan.
Cd phi6u qu! lii c6 phidu do Tdp dodn phat hdnh vd sau d6 mua lai. Cd phi6u quy duoc ghi nhan theo gi6 rri thuct6 vd trinh bdy t.Cn Bang Can d6i k6 toan l;r mot khoan ghi giam \ on Lhu so hilu. Tdp dodn khdng ghi nhdn c5cLhoan ldi rlorkhi nu r. oin. phur hrnh hoac hu) co phiiu quj.
Loi nhu6n sau thu€ chua phdn phiii Id so loi nhudn tu cdc hoJr ding cua doanh nghiep sau khitrir (-) c6c khoAndidu chinh do dp dung hdi t6 thay A6i chinh s6ch k6 to6n vd didu chinh hdi t6 sai sot trong yeu cua cdc nam trllocl,oi nhuan sau thu6 chLLa ph6n ph6i c6 rhi rTuoc ehia eho rie nhir dju rLr dua tren Fj lC g6p v6n sau khi duoc HOiddng quan tri ph€ dul Ct vd sau khi dd trich lcn cic qui du phong rhco Dieu lC Tap dodn vi c6c quy dinh cia ph6p
luAt Viet Nam.
C6 tuc phai trd cho cdc cO ddng duoc ghi nhan ld khoan phai tra trong lJdng Can doi ke rorin cua T ip doirn sau
Lhi co thong bdo chir . i ruc cir Hoi dong Quan Lri l;p dorn.
2.17 C6c nghiep vu bing ngo4i t$
Cdc nghiep vu phiit sinh bing c6c don \'i rian tC khdc voi don vi tidn tC k6 to6n cia Tap dodn (\rNDnlSD) duochach to6n theo ty giii giao dlch vdo ngdy phrit sinh nghiep vu. Chenh lech ti gid rhuc te phat sinh trong nam duocghi nhdn vdo doanh thu hoac chi phi tdi chinh cLla nAm tdi chinh. Tai ngay k6r thuc kj ke rodn nam, cdc khoanmuc tidn t€ c6 g6c ngoai lC duoc denh gi6 lai theo ti giA blnh qudn lidn ngan hdng do Ngan hdng Nhd nudc cOng
bi5 tAi thoi didm nd). (lhenh lech ti gid do dunh gid l4i st, du eLroi ninr cur cdc khoan muc tdi san va c6ng no tiantQ ngin h4n c6 g6c ngoai te duoc phan iinh q khoan nUc ''Ch€nh lQch ty giri" trong Phin V6n chLlr so hiu trenBdng can d6i kd toirr r a s€ dLroc ghi gidrnr rrong nim Lidp t reo: chenh lech U gia do diinh gia lai so du cuoi nam
c:a cdc khoan mu(. np no Liin r€ diri han co poc ngoai td duqc hJch loan vao bdo c6o kdl quii hoat dong kinhdoanh cia nam di chinh.
2.18 Ghi nhan doanh thu
Doanh thu ban hdng ;1
:
Doanh thu ban h;nJ J .oJ phinnln lhido J rhoi thud min co. Jii, kirn sau:
_ Phdn lon rui lo . r- l.,i ich gin liin \ q; qu dn 50 hiu 'an phim hoJc hdng hoa dd duoc chuydn giao cho nglroimua;
Tap dodn khOng cdn n6m gii: quydn quan l;i hdng h6a nhu ngudi so hitu hAng h6a ho}c quydn kidm so6t hang- h6a:
- Doxnh th- du,;i r:r. dinh tuong,1.,i .h;. ihor:
- Tap dodn dd thu dugc ho|c se thu dug( l,,ii rch kinh ti tu gi.ro dieh biin hirng;
- Xric dinh duoc chi phi li€n quan diln giao dicL bdn hdng.
)),t
Iv.
ll
Cdng ty Cii phdn Tnp.loin HAPACO 860 cdo tei chinh hqT ohAt
Ting 5 + 6 Khrinh H0i, Quiin Ng6 Quydn. Hdi Phong Quj 3 nnm 2012
Doanh thu cung cdp dich vu
Doanh (hu iung cip Jich r u cluoc ghi nh{n khi k6r q-a cu4 giJo dich .16 dLrgc xdc dinh mol cdch dang lin cdy.
lruong hgp riic crrre cdp dich ru lidn qudn den nhii- kj rhi do.rnh thu duoc ghi nhan Lrong kj rheo k6r qud
phin r.ong r iic dd h.Jn Lhirnh \ iro ngay l;p BJng C;n doi le Loan cua kj d6. KEt qua cua giao dich cung cdp dichvu d;oc rdc dirrh lhi th.J.r man c;c dieu Lii .,ru:
- Doanh thu duoc riic dinh tuong d6i chic chin;
- C6 khd nang thu duqc loi ich kinh tE ti gico dich cung cdp dich r u d6;
- Xdc dinh dLruu ph.in eJng r i€c di hoin thinh viro ngiy lAp Bang cin ddi kC todn;
- Xac d!nh Juoc.hr ph. phrit sinh cho giao dich ra chi phi Ji hoin thz'nh giao dlch cung cdp dich vr,r do.
Phdn cdng vi€c cung cip dich vu dd hodn thdnh duqc xdc dinh theo phlrong phrip d6nh gi6 cdng vi€c hodn thdnh.
Doanh thu hoat dong tdi chinh
Doanh thu phat sinh tiL tidn ldi, tiin bcn qu1dn, co tuc, loi nhudn duoc chia vd cdc khoirn doanh thu hoat dOng tdichinh khac duqc gh'rrdn lhi thoa min ddnf lhrri hai (2r Jia.r kien \au:
- Cd khd nang rhu J-roc lni ich kinh ti ru giao dich do:
- Doanh rhu duo. riL dinh ruong ddi ch;c ch6n.
Doanh thu hoAt dong tari chinh tir hoat dong uy thdc diu tu duoc ghi nhan theo biCn ban x6c dinh lai tung thdi kigina lip doan r a ben nhdn u1 thdc ddu ru.
Cd tuc, lqi nhudn duoc chia duoc ghi nhdn khi IdLp do,rn duqc qu,v6n nhQn c6 tirc ho4c dugc quydn nhfn lqinhuan tir viec g6p v6n.
2.19 Ghi nhen chi phi tii chinh
Cdc khodn chi phi dur-i ghi nhan \ ao chi phr tai chrnh gom:
- Chi phi hodc cdc khoan 16 lien quan den ciic hoirt dong diu tLr tii chinh;
- Chi phicho vay vd di vay v6n;
- Cilc khodn lo do rhay ddi g gii hoi do.ii Lua cac nghiep \u pndl .inh lien quan den ngoai Ld:
- DU phdng gidm gia ddu tu chirng khoAn.
Chi phr hoat dong tiri .hinh li hoat dong ur thdc diu tu dutie ghi nhan theo bidn bdn xdc dinh 16 nmg Lhqi kigiira T{p doan \i b(n nniin L,; thac diu tu.
Ca! Lhoan lrdn duoc ghi nh{n theo tong so phdt .inh trong 11 . khong hu tru \ oi doanh Ihu hoAr dOng lai chinh.
2.20 Cric khoin thu6
' Thud thu nhr)p hi€n hdnh - ,,. - ., '
Tdi sdn thu6 vd c6c khoan thuii phdi n6p cho nam hi€n hdnh vd c6c ndm trudc duoc x6c dinh b6ng sd tiin dLr ki€nphai nop cho {hoac duoc lhLr h;i lu) co qurn lhu;. dua tren cac nruc thue sudt va cdc ludt thu6 co hieu luc d6n
ngdy k6t thric k! k6 toAn n6m.
Qul6t toin Ihud cLir ( .ng 11 sd chiu rur kidn rrd cud co quJn thui. Do \ iec ap dung luet !; cac qui dinh ri rhuidoi \oi nnieu loai g.do d,ch khdc nhau co rhe duoc giiii thi.h Lheo nhiiu cdch khdc nhau. so thue duoc Lrinh bar)
rren B,1o cdo lai chinh .o thi bi Lhai ddi theo quldt djnh cua co quan thud.
t2
Cdng ty Cii phin Tip doin HAPACO B60 cdo tii chinh hqp nhet
Ting 5 + 6 Khinh HQi, Qu4n Ngd Quydn, Hni Phdng Qui 3 nim 2012
TI6N vA cAc KHoAN TUONG EUONC TIEN
Tidn m{tTidn gui ngdn hdng
Tidn dang chuytln
Cdc khodn tuong dunng tidn
C0ng
C4C KXOAN D4I I I T4I( Hi]\H NCA\ HA\
chung khoan dau tu ngin h4n (')
Ddu tu ngin hqn khiic
Du phdng giam giri dAu lLr ngdn h?n
c0ng
" Chi riEt ca. khoan t hung lhoin diu tu ngin han nhu s:-:
chi ti6t
30/09/2012\'t lD
0t/01/20t2\,ND
I 1.80r .728.390
1.544.56t.410
5.400.000.000
11 .53',1 .6',1'7 .2ll4.198.504.681
r79.000.000
10.364.000.000
r8_746.289.800 26.279 .lgt .892
30109t2012VND
0t/01/20t2VND
1.070.584.924
15.739.081.9t7
(926.93 5 .424)
1.070.584.924
199.081.917
(849.r85.324)
15.8a2.13t.411 420.48t.517
s6 du nq giic
VND
C6 phi6u da ni6m y6t 1.070.584.924
C6ne t.070.s84.924
CAc KHoAN PHAI THU NGAN HAN KHAC
Phrii thu rd bao hiim rd lroi. oro hiem 1 tiPhai thu khdc
c0nc
HANG TON KHO
H?ing mua dang di dudrg
Nguycn lieu, vat liCu
Cdng qu, dung cu
L hr phr san \ual Krnn coann oo qang
Thanh phAm
Hdng hoA
Hdng gti di b6n
Cdng giri giic hing tdn kho
30109/20t2VND
0t/01D012VND
50.006.365
I44 840.397.982
42.307.537
1 52.299 .026.943
144.890.104.341 152.341.334.480
30/09/2012\TND
01/()l/2012\,ND
27.008.135
t'7 .562.036.4t',|
r.306.976.540
8.434.078.286
50.665.827.308
: 35.187.376
10.'71',7.979.502
91.312.650
20.650.883 .122
2.268.308.380
7 .3 t8.452.02',1
38.834 .299.592
322.118.103
10.502.228.301
88.749.093.564 79 .947 .602.17 5
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C6ng ty C6 phAn T{p tloin HAPACO 860 c6o tei chinh hqp nhitTang 5 + 6 Khanh Hoi, Quan NgO QuyCn, Hdi Phdng Quy 3 nnm 2012
r0 . cHr PHixAY D! \c co BAN Do DANC
30109D012VND
0t/o|2012VND
Xiy dg'ng co brin dii dang
Dr dn Nha ndy lpc diu tqi Dinh V
Dt dn Nhd ndy giii1, Hdi Hd (GD I,Dt dn Khu cOng nghiAp Trarng CAt
Dq dn BCnh vien PhLt sdn Hai Phdng
Dq A thil dien Phi1n Cdn
D.r dn hQ thtjng xit li nr6c thdi tqi XN L'dn Yan
D( dn nha n4, nghiin Cacbonat Canxi
ahi phi XD khu ru ly nuoc thar
Mriy nghiin dia
Chi phi XD nha \,roa! S^ gid) vA:!nh
Du dn niy trvdng mam non tdi YAn Bdi
Mua sf,m tdi srin cli tlinhChi phi siia chaa l6n
c0ng
II . CAc KHoAN DAT TU'TAICHi\H DAI HA\
Diu tu vdo c6ng ty li€n k6t, li€n doanh
Dau tu ddi han khdc
Du phdng giam gid dau tu tdi chinh ddi han (*)
c0ng
Chi Lier Cong D lien doanh. lidn kdt nhu sau.
- C6ng n C6 phdn Khu C6ng nghi€p Hdi Phing( ong ly I o phon aau ln hqltnco
Chi ti6t cdc khoan Dau tu ddi han khdc
- C6ng ty C6 phdn Chung khodn Hdi Phing- C6ng ty Ci p nD6ngdw.cTiAnSa- Diiu ttt dai han khdc
c0ng
109.628.659.570
81t2.508.6t l- 3 !t6.844.595
5.450.782.9I9
86.011.007.078
r00.044.000
93.500.000
358.700.001
85.030.044
6.253.789 466
t13 496.900
142.220.218
314.909.646
89.491 .470.998
8.4t2.508.611
3.I16.841.595
5 450.782.919
7 r.974.329.872
t44.040.000
93.500.000
358.700.001
85.030.000
299.775.000
10.405.873
r03.66s.78r
I t 0.t25.749.434 89.605.542.652
30109/2012\,\tD
01/01/2012\,ND
12t.328.346.872
26 .7 17 .461 .523
(9 .21 1 .729 .422)
\17.262.483.t23
26.212.251.523
(5.956.032.051)
138.834.078.973 r37.5r8.702.595
30/09/2012VND
tzt .328.3 46.8',12
89.715.504.501
3 1.582.812.368
26.717.46t.523
23.621.25 t.523
2.000.000.000
1093.2t0.000
148.045.808.395
t6
Cdng ty Cii phin Tip tloin HAPACO 860 c6o tii chinh hq! nh6tTang 5 + 6 Khrinh HOi, Quan Ngd Quydn, Hdi Phdne Quy 3 nim 2012
12, CHI PHi TRA TRU6C DAI HAN
30/09/2012\TND
0110t/2012\N.JD
Chi phi thu€ vdn phdng
Gia fti cdn lAi C6ng cu dung cu xu6t dirng
Chi phr sua chria lon lai \an co dinh chq phaLn bo
Chj phi tra trudc ddi han kh6c
c0ng
13. LgI THE THU'ONG MAI
720.328.028
418.268.920
837.708.841
309.700.317
t.192.469.9',11
448.222.764
964.301.7t0
185.957.872
2.316.006.106 2.790.9s2.317
rn 0|01/2012d6n 30/0912012
\,.ND
t4
Nguyen gi6:
- ,\o dlr dau kN
- 56 dtt cudi @sii de phen b6
- so pllan Da lrong kN
- sii au cu6i t9
Gi{ tri cdn lAi
- sti aiu 6,- Jo cuot ky
VAY VA NO NGAN HAN
Vay vd no ngin han
Yay ngtin hdng
- ltay d6i nong khdc
c0ng
THUT vA cAc KHOAN PHIiI NOP NHA NfOc
Thu6 GTGT
Thu6 xu6t khAu, Nhap khiuThu6 Thu nhAp doanh nghiep
lhue lhu nhap ca nhin
Thuii Tai nguyen
Thuii Nhd dAt, Tidn thuc ddr
Cdc loai thu6 khac
Phi, 1€ phi vd c6c khoan phdi nQp khric
c0nc
30109/2012\,NI)
18.340.934.400
t8.340.934.400
9.684.277.600
t.375.570.080
I t.059.847.680
8.656.656.8A0
7.28 r.A86.72A
01/01/2012\,.Nt)
50.325.613.491
19.625.6 t3.191
700.000.000
5'7.407;704.444
19.707.704.444
7.700.000.000
50-325.6t 3.491 57.407.704.444
l530/09/2012
VND0|0t/2012
\,.ND
2.1 19 .193 .',l73
4.401.658.694
.. 277.926.516
1.239.300
L I 86.818.000
229.964.005
45.648.857
337.941.817
35.77 5.972
4.25t.872.t95
263.162.640
7'77.160.000
229.964.005
45.648.857
a.262.449.145 5.941.525.486
17
COng ty Cii phin Tip tloin HAPACO Beo c6o tii chinh hqp nhiit
TAng 5 + 6 Khdnh H0i, Quin Ng6 Quydn, Hdi Phdng Quj 3 nim 2012
16 . CHI PHi PHAI TRA
30t09t2012VND
0l/()ll2012\,ND
Trich trudc chi phi lai va)' phdi tra
Chi phitiajn luong, dn ca, tidn 16, tidn phdp trich trudc
Chi phi ridn dien. nuoc. cni phi r an chul.;n
lncn truoc cur pllr tlluc nren nop oong
Chi phi phai tra kh6c
c0nc
1? . cAc KHOAN PHAT TRA, PHAI NOP NGAN HAN KHAC
Tai san thua chd xu liKinh phi cdng dodn
Bdo hi6m xa hoi
Bdo hi6m y t6
Phdi tra vd cd phin ho6
Ciic khoan phai tra, phni nOp kh6c
c0ng
ls. vAY DAr H,lN vA Nq DAr HAN
Vay dii hgn
- Vay n8an hdng
Nq ddi h?n
- ThuC tdi chinh
c0ng
2.643 .661 .566
u36.229.214
. 55.699.982
164.994.000
5.262.7 t4
2.800.059.232
1.205.058.160
I 15.493.309
224.931.0()0
636.417.000
3.705.847.476 4.981.958.701
30109/2012\TND
0t/01,/2012\'ND
239.337 .290
508.441.476
904.253.285
65.011.620
589.426.901
39 .280 .3 19 .632
239.337 .290
423.7 56.945
t27.355.467
12.692.682
589.426.901
27.422.927.176
11.586.190.204 28.815.496,461
I
I
30/09/20t2VNI)
0t/01/20t2\4{D
42.001.688.000
42.001.688.000
r.596.5r5.456
1.596.515.456
21.418.224.000
27.418.224.000
43-598.203.456 27.414.224.000
l8
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C0ng ty Cii phin Tip tlohn HAPACO Bro cio tii chinh hqp nh6t
TAng 5 + 6 Kh6nh HQi, Qu4n Ng6 Quydn, Hni Phdng Quf 3 nnm 2012
c) Cii phit6u
30109/2012\,.ND
56 luqng c6 phi6u dang kj phrit hdnh
56 luong c6 phitiu da ban ra cOng ching- CA phi6u phA thAng
Sii luqng c6 phiaiu dugc mua lai
lo phteu pna lttong
36 luong c6 phi6u dang ltru hdnh
( o phrcu pha lllang
MQnh gi6 c6 phiilu dd luu hirnh
d) Cic quy c6ng ty
Qui dau ru phat rrii:n
Qui dU phdng tdi chinh
c0ng
TONG DOANH THU BAN HiNG VA CUNC CAP DICH VU
66.77 0.060.228
28.07 5.26t28.075.26r
28.075.261
155.470
155 470
2'7.919.'191
27.919.79l
10.000 \.tJD/CP
30t09/2012VND
60.153.508.593
6.616,551.635
Qui 3/2012VND
Qui 3/201 I
VNI) (
j
)LI
Doanh thu ban thdnh phAm vd hdng h6a
Doanh thu cung c6p dich vu
c0ng
GIA VdN HANG BAN
Gid v6n bdn thinh phdm vd hdng h6a
ci6 v6n cia dlch vq dd cung c6p
Dlr phdng gidm gid hdng tdn kho
c0nc
DOANH THU HOA T DqNC IAI CH iNH
Laitian gui, tiain cho vay
Lai ban ngoai te
Lo tuc, lor nlru4n duoc chla
Lai chonh l€ch ty gi6 da thuc hien
Doanh thu hoat d6ng tdi chinh khac
c0nc
79.874.880.190
1 .016.097 .11',7
78.401.154.094
86.720.395
80.910.911.907 78,481,874.489
21
Qu! 312012
\,NDQuj 3/201 I
\TND
68.689.218.154
1.056.442.346
69.30'7 .63'7 .63t
3'7 o.'7 40.399
(49.586.346)
69.745.660.s00 69 .624.791 .644
Qu! 3/20t2\,'ND
Qu! 3/201 1
VND
680.585.531
83.180.35;
s.2s7.2t5
I .7 1,9 ;7 85 .34 |
10.132.'719
236.173.000
22t.922.960
20'7.t36.928
169.023.096 2.395.t50.948
20
Cdng ty Cii phAn Tf p ttoin HAPACO 860 c6o tdi chinh hqp nhdt
Ting 5 + 6 Khnnh H0i, Qu4n Ngd Quyin, Hni Phdng Quf 3 nnm 2012
23 . CHI PHi TAI CHiNH
Qu! 3/2012\,ND
Qui 3/201IVND
Lai ti0n vay
I o do Lhanh lj cai khodn dit, ru ngJn han. dai hen
LO Cnenn lecn L\ P,rc oa ln!-!c nrqn
Du phdng c6c khoan dau tu
c0ng
24 . CHI PHi THUE THU NHAP DOANH \CHIEP HIE\
Chi pni rhue f\D\ Linh trdn thu nhdp.hiu lh16 k) h'en
hdnh (*)
cQng
1.576.101.608
] s.23 1 .5 16
(401.558.678)
1.t2'7 .222.1t7
2.199 .97 0.653
250.109.694
(r .672.'7 s0)
t.209.11 4.446 3.57 5.629.7 I 4
HANH
Quj 3/2012\,ND
Quj 3/201 I\,ND
'7 4.923.011 '147.911.862
74.923.033 747.931.462
f) Chi i6t chi phi thu6 thu nhQp doanh nghi1p tinh tan lhu nhap chiu hud ki hian 4i theo t*ng don vi nhusau:
Qui 312012
\,ND
C6ng ty Cd phdn Hapaco Ddng Bic
C0ng
'7 4.923.033
LAr co BAN rRtN c0 PHrEU
Vicc tinh toan lai co ban trcn c6 phi6u c6 thd phdn ph6i cho cac c6 dong so hnu cd phdn ph6 thdng cria C6ng tyduoc rhuc hiqn dLra tren cdc sd liiu sau :
Qll! 3/2012\,ND
T6ng lgi nhuQn sau thu6
Lqi nhuan hoac 16 phdn bii cho c6 d6ng so hiu c6
phiilu ph6 thdng
C6 phieu phO thOng luu hdnh binh qudn trong kjLii co bin trdn c6 phi6u
Lgr icH cO DoNc rHrEU sO
chi ti6t ri lc
',r. - . Lqi nhuin c6' tl6ng thi6u s6lth6ng tliu nim
V6n chri srl hfiu 2012
14.923.033
a
1.206.296.46'7
1.206.296.46'7
27.919.791
43
26.
Lqi ich.cd al6ng
thi6u si5
C6ng ty CP Hdi Hd
C6ng ty CP TMDV Hai Phdng
38,46%
0,16%
r3.000.000.000 (539.669.396) 3.682.414.007
6. r32.000.000 (t.6'7'7.369) 2.151.139
c0ng (541.346.76s) 3.684.565.146
21
C6ng ty Cd phdn Tip tloin HAPACO 860 c6o tii chinh hgT nhet
Tdng 5 + 6 Khdnh HOi, Quin Ngd Quy6n, Hni Phdng Quf J nnm 2012
27 . c6NG cU TAI cHiNHGi(i tri ghi s6 k6 tuain
30/09/20t2 0t/01/2012
Tii sAn chinh
Tidn vd cric khoan tuongduong tiitn
Phdithu kh6ch hdng,
phai thu khac
C6c khodn cho vay'
Ddu tu ngin han
DAu tu ddi han
Cii6 g6c D{ phdng
VND VND
18.746.289.800
Cid poc Du Dhonp
\,T.ID VND
26.219.t8t.892
182.031.438.045
15.739.081.917
r.070.58,1.924
26.'t l7.46t.523
(4.471. 163.601)
(926.935.424)
(9 .2 t 1 .7 29 .422)
178.254.803.914
199.081.917
| .07 0 .584.924
26.212.251.523
(3.799.96',7.\92)
(849. r 85.324)
(5.956.032.051)
c0ng 244.J04.856.209 (14.611.828.4,r7) 232.015.904.170 (10.605.184.567)
Giti tti s0 kA bdn30/09t2012 0l/0r/20t2
Nq phiii trii tii chinhVay vd no
Phai tra ngudi bdn. phai ffa khdc
Chi phi phdi trd
c0ng
\,ND
93 .923 .8 t6.94'1
65.089.342.750
3 .7 05 .847 .4',J 6
\,}JD
84 .825 .928.444
5l.674.589.418
4.981.958.701
\c
\
{I162.1 l9 .007 .113 141.482.476.563
Tap dodn HAPACO chua d6nh giri gid u i hqp lj cna tni sdn tdi chinh vd no phii trd tai chinh tai ngal ker thicni6n dd k6 to6n do Thdng tu 210/2009/TT-BTC vd cAc quy dinh hi€n hdnh y€u cdu rrinh biry Biio cAo tiri chinh
vd thuy6t minh thdng tin di5i voi cong clr tdi chinh nhung khdng dua ra ciic hudng dan tuong duong cho vi€c
ddnh gid vd ghi nhin gi6 tri hQp ll; cira cac di san tAi chinh vii nq phii tra Ai chinh, ngoai trir cdc khoan trich lap
dq phong ng phai rhu kh6 ddi v.l du phcng giAn gii cdc lhoan dju tu chring khoiin dd duoc n€u chi ti€t t9i edc
I nuyet m rnu llen quan.
Quin li riii ro tdi chinh
Rtri ro tdi chinh cua'fap dodn IIAPACU bao gom rui ro thi truimg. rui ro tin dung vd rii ro thanh khoan. Td,p
dodn HAPACO cii xAy dlmg hQ th6ng kiem soat nhanr dam bao su can bing d mirc hgp ly gita chi phi rti rophAt sinh vd chi phi quan li nii ro. Ban Tong giritn doe Tap duirn HAPACO c6 tr6ch nhiem theo ddi quy trinhqudn lj rui ro dd diLm bao su can bing hoo lj giua rui ro \d kiem soit rui ro.
Rui ro th!truing
Hoqt dong Linh doanh iua lip dodn HAPA( O se .:.u \eu chiu rur ro lhi c6 su lha) doi !d giA. ly gia hoi dodi
vd ldi su6t.
Rii ro vi gia.
T+p doan HAPAco chiu rii ro ri gid cua cac cdng cu vnn phdL:inh tu cic khoan ddu ru c6 phi6u ng5n hqn vir
ddi han do tinh khdng ch6c chin vd gid luong lai crira co phieu diu tu. Cac khoan ddu tu c6 phi6u ddi h4n dugc
n6m gin voi mqc dich chi6n luoc ldu ddi. tai thdi di6m k6t thic nam tdi chinh Tdp doan HAPACO chua co kd
hoach bdn cdc khoiin diu tu ndy.
22
C6ng ty C6 phin Tflp tloin HAPACOTffng 5 6 Khnnh H6i, QuAn Ngd Quyin, Hdi Phdns
B6o cro tii chinh hqp nh6t
QUY 3 nnm 2012
Rui ro vA ry gid h6i daai:
'Iap doan HAPACO chiu rti ro vd ti gid do gid tri hqp l! cua cdc ludng tidn rong tuqng lai cia m6t cdng cu tdichinh sE biiln dQng theo nhilng thay ddi cua lj gi6 ngoai tC khi c6c khoan vay, doanh thu vd chi phi cua Tdp doan
HAPACO duoc thgc hiQn bing don vitidn tQ khdc vrri dirng Vi{t Nam.
Kut ro ve lot tut)l
Tap dodn HAPACO chiu rii ro vC ldi surdt do gia rri h,,ip 11 cua e.ic lu6ng tiiln trong tuong lai cia mot c6ng cq
tdi chinh sc bi€n d6ng theo nhing tha\ doi cur lei suirL Ihi Lrlrorg khi Tdp dodn HAPACO c6 phiit sinh ciic
^hoantiingui cohoackhongcokj han. .iac khodn r ar rinoch u di .udLthanoi. lApdoan HAPA(Oqudn lirui ro ldi su6t bing cach phin tich unh hinh canh tr-nh Lren lhi trlrong de co duoc cdc ldi suaL co lqi cho muc
dich cira Tap doAn HAPACO.
Rii ro tin d4ng
Rhi ro tin dung li rui ro m,r mot bCn tham gia trong mdt c6ng cu rdi chinh hoac hgp dong khdng co kha nAng
thuc hien duoc nghia vu cia minh ddn den l6n thdt \ a rri ehinh eho Tap doirn HAPACO. Tap dodn HAPACO c6
cric rui |o tin dqng tu ho?t d6ng d6ng san \udl kinh doinh (chLr I cu d6i r oi cac khoan phdi thu khrich hdng) vdhoat ddng tdi chinh (bao gdm tidn gui ngdn harng, cho vay vd cic cOng cu tdi chinh khAc).
Rii to thtt h khodn
Rii ro thanh khodn ld rii ro Tap dodn HAPACO gqp kh6 khdn khi thuc hien cac nghia vu tdi chinh do thiiiuv6n. Rui ro thanh khoiin cia Tap dodn HAPACO chu I du phit sin h tu viec cdc tdi sAn tdi chinh vd no ph6i trA tdichinh cci cac thoi di€m ddo han khdc nhau.
Thoi han thanh to6n cua cac khoan no phdi tra tdi chinh dua tlen cao khoiin thanh to6n du kiiin theo hqp dOng(tr€n co so ddng tian cria cdc khoan g6c) nhu sau:
\
J;
tv
Ti 1 ndm tfo xu6ng
VN i)
50.325.613.491
65.089.342.750
1.'70s.84'7.476
TrCn 5 ndm c0ng
\,NDT4i ngiy 30/09/2012
Vay va no
Phai tra ngudi b6n, phai tra kh6c
Chi phi phdi trA
c0ng
Tqi ngny 0l/01/2012Vay va no
Phai tra ngudi bdn, phdi tri khdc
Chi phi phai tra
c0ng
I t 9.t 20_803.717
VND
43.598.203.456 93 .923 .8 t6.947
65 .089 .342.'1 50
3.705.84'7.4'76
43.s98.203.4s6 162.719.007.113
5'7 .40'7 .704.444
5 t.674.589.1l8 '
4.981.9s8.701
27 .41 L224 .000 84.825 .928.444
5l.674.589.418
4.981.958.701
I14.064.252.563 27 .418.224 .000 141,.482.47 6.s63
Tap dodn HAPACO cho ring muc dQ tap trung rui ro diiinine lhanh toin ea, ^h6an ng ddn han l. dong tidn ru L,,rr
d5o han.
vdi viec tra ng ld thap. Tdp dodn HAPACO c6 khdd6ng kinh doanh va tian thu tu cdc Ai san tdi chinh
23
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orl/'\ o .-l odl4 o ::' l V)5l> p j.il;6l i^ ril,xl J !1..i
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- -c l/'1 .o oo'.r cl= d ...rI .rlz. - .rt 9l> -i --.;E "l
:Jll N o,c:lh.lEiXl^-ic! : I ;doi6.tn-'r'l?- |'5 1
l=:o.;
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C6ng ty C,5 phin T{p itodn HAPACO Bio c{o tli chinh hqp nhdtTans 5 + 6 Kl6nh HOi, Quar Ng6 QuyCn, Hai Phdng Quy 3 nlm 2012
29. TH6NG TIN KHAC
I ai lhoi diem lap Bdo cdo lai chinh. Cong ry Co pl-in Khu Cong rrglri(p Hrii Phong dang trong giai do4n diu tuva chu,r I;p Bao cdo tiij chinh rerr khoan diu tu \ ao cong D lien k6r neu rren chua dug! didu chrnh rheo phuongphipv6nchrisohiiu.Tuynhien,C6ngtlcamkelraDgchenhlechdo\recdriuchinhtirphuongph6pv6nchrisohiu vd Phuomg phrip gie g6c khoin ddu tu tai cdng ty liCn k6t tren kh6ng Anh huomg trgng y€u den Bdo cdo tdicbinh hqp nhdt cria C6ng ty.( ac cam kdr vii no tiem rang lren quan den .aL khoan d;u ru nhu .au: .
C6ns ty V6n tlidu l0
Viln thqc g6p tiiinCam k6t sop v6n 3u09n012 Ti lC (%)
C6ng ty TNHH Kinh doanh TM v?r
x.JK HAPACO - Hd NoiC6ng ty Cir phin Y t.i Quoc ti: HdiPhdng
C6ng ty TNHH ThuorB mai DdivictC6ng ty C6 phAn Khu C6ng nghiQp
Hdi Phdng
C6ng ty C6 phdn HAPACO D6ngBac
C6ng ty Cd phdn FIAPACO H.P.P
C6ng ty TNHH Hapaco PhuongDdng
35.000.000 000
120.000.000.000
I4.450.000.000
500.000.000.000
45.000.000.000
127.000.000.000
30 000 000.000
35.000.000.000
6l.200.000.000
14.450.000.000
t50.000.000.000
13.400.000.000
120.432.000.000
29 960 000.000
- 100,0%
- 5t,0vo
- 100,0%
89.?45.504.504 30,0%
5.523.855.039 29,8%
155.630.855.217 94,8%
t 0.984.455.931 99,9V"
31
c0ns 871.450.000.000 ,12,1.442.000.000 261.484.670.691
NHIING SU, KIEN PHA.T SINH sAU NGAY KTT THfc Ki, KI ToliN
Kh6ng c6 su ki€n trong y6u ndo xdy ra sau ngay lAp Bdo cdo tdi cbinh ddi hdi dugc diiu chini ha) cong b6 trenBdo crio tdi chinh.
NCHrtp vu vA sO Dt \ 6t cic BEI\ Lrt\ QUAN
Si5 duvoic6c ben liCn quan taingdy 30/09/2012:
Cric b6n li6n quan MOi quan hC Tai nsny 30/09/2012
Phlithu
- Ong Nguyin Dti.c HQu
Phiiitrii
)ng fn Xutin Ctrong
\TND
I t. t78.150.0001'hitnh ti€n HDQI' ki€nt
Ph6 TGD
Thitnh \)ien HDQT kienlTdng CD I4.673.034.293
J[ .. 56 LIEU 50 SANH
56 lieu so s6nh ld s6 liCu tren Bao c6o tdi chjnh hqp nhdt nbm 201 I ;idugclkiem todn vi Bdo cao tai chinh hqpnhitQuj 0J/201 I doCongry Cophdr lapdodn IIAPACO |fu.
08 thdng I I ndn 2012
w.--%
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25