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(Quy I nam 2013)

Ngay 18/04/2013

CONG TY c6 pHAN KY NGHJ;: LANHMfru s6 80 I-ON

BANGcAND6IKtToANTl.li ngay 31 thang 03 nam 2013

D VT: a6ng Vi?f Nam

Tai san Mil s6Thuy~t s6 eu6i ky s6 dfiu namminh

A. Tai san ng~n hl.ln (100 = 110+120+130+140+15 100 491,825,526, 108 478,863,820,913

I. Ti~n viI cae khoan tuo'ng duo'ng ti~n 110 160,064,871,678 118,347,482,507

1. Ti~n 1\1 3 \60,064,871,678 118,347,482,507

2. Cae khoan tuang duang ti~n 112II. Cae khoan dfiu tu titi ehinh ng~n hl.ln 120 4 37,160,800,114 32,464,00 1,146

1. f)~u tu ng~n h~n 12\ 38,931,047,144 35,516,078,972

2. D~rphang giam gia d~u tu ng~n Iwn (*) 129 (\,770,247,030) (3,052,077,826)III. Cae khoan phai thu ng~n hl.ln 130 102,655,982,268 118,333,620,964

1. Phai thu eLla khaeh hang 131 5 110,777,777,526 129,036,927 ,9242. Tn't truae eho nguai ban 132 10,124,808,522 8,851,313,7133. Phai thu ni)i bi) ng~n Iwn 1334. Cae khoan phai thu khae 135 6 7,849,866,957 6,830,793,2175. D~rphang cae khoan phai thu ng~n h~n kh6 d 139 (26,096,470,737) (26,385,4\3,890)

IV. Hang t6n kho 140 7 184,058,801,964 205,753,788,263I. Hang t6n kho 141 185,633,505,187 207,364,852,9392. D~ phang giam gia hang t6n kho (*) 149 (\ ,574,703,223) (1,611,064,676)

V. Tai siin ng~n hl.ln khae 150 7,885,070,084 3,964,928,0331. Chi phi tra trueJc ng~n 1wn 151 983,197,966 126,583,9652. T11U~GTGT dUQ'ekh~u tnI 152 3,374,194,187 623,882,2543. Thu~ va cae khoan phai thu Nha mrae 154 8 47,548,430 47,548,4304. Hi san ng~n Iwn khae 158 3,480,129,501 3,166,913,384

B. Tai siin diti hl.ln (200 = 210+220+240+250+260) 200 88,014,021,410 87,765,656,222I. Cae khoan phai thu diti hl.ln 210II. Tai san e6 djnh 220 15,975,326,438 16,153,576,321l. Tai san e6 djnh hu'u hinh 221 9(a) 11,577,267,185 11,688,937,168- Nguyen gia 222 32,568,138,053 32,126,416,445- Gia tra hao man 1Qyk~ (*) 223 (20,990,870,868) (20,437,479,277)

2. Titi san e6 djnh thuc tai ehinh 2243. Tai san e6 djnh vo hinh 227 9(h) 4,398,059,253 4,464,639,153

- Nguyen gia 228 5,128,755,786 5,128,755,786- Gia tri hao man IQy k~ (*) 229 (730,696,533) (664,116,633)

4. Chi phi xay dl!ng co' ban do' dang 230II I. Bfit dQng san dfiu tu 240IV. Cae khoan dfiu tu tai ehinh dai hl.ln 250 70,000,000,000 70,000,000,000

1. f)fiu tu van e6ng ty con 251 70,000,000,000 70,000,000,000V. Tai san dai hl.ln khae 260 2,038,694,972 1,612,079,90 I

I. Chi phi tn't truae dai h~n 261 10 1,399,907,029 1,095,020,6132. Hi san thu~ thu nh~p hoan I~i 262 II 638,787,943 517,059,2883. Hi san dai h~n khae 268

T6ng eQng tai san (270 = 100+200) 270 579,839,547,518 566,629,477,135

eONG TY eo PHAN KY NGHI;:LANH M~u s6 BO I-ON

Ngu6n vBn MasB Thuy~tSB euBi kY SB d~u namminh

A. N<}'phai tra (300 = 310+330) 300 294,484,832,332 275,462,294,044

I. NC}o ng~n h~n 310 268,744,957,118 262,901,509,739

1. Yay va nq ng~n h~n 311 12 51,850,745,074 45,617,056,975

2. Phai tra cho nguai ban 312 13 54,514,604,650 68,654,315,882

3. Nguai mua tra ti~n truac 313 96,001,135,591 108,959,126,286

4. Thu~ & cac khoan phai nQp Nha mrac 314 14 5,138,169,297 2,50 1,946,488

5. Phai tra c6ng nhan vien 315 7,671,284,951 6,833,996,052 ~6. Chi phi phai tra 316 15 29,787,441,254 20,491,882,275 I

.::

7. Phai tra nQi bQ 317

8. Cac khoan phai tra, phai nQp khac 319 16 9,229,966,532 2,841,901,044

9. DIl phong phai tra ng~n h~n 320 17 5,250,527,870 4,941,962,647

10. Quy khen thucmg & phuc Iqi 323 18 9,301,081,899 2,059,322,090

II. NC}' dai h~n 330 25,739,875,214 12,560,784,305

I. Doanh thu chua thllC hi~n 338 25,739,875,214 12,560,784,305

B. VBn ehii so' hfru (400 = 410+430) 400 285,354,715,186 291,167,183,091

I. VBn ehii so' hu'u 410 19 285,354,715,186 291,167,183,091

1. V5n dfru tu cua chu sa hfru 411 81,320,460,000 81,320,460,000

2. Th~ng du v5n c6 phfrn 412 188,731,182,260 188,73\, \82,260

3. C6 phi~u ngan guy (*) 414 (36,869,902,288) (36,771,902,288)

4. Quy dfru tu phat tri~n 417 27,380,716,788 22,294,008,794

5. Quy d~rphong tai chinh 418 8,132,046,000 8,132,046,000

6. Lqi nhu?n sau thu€ chua ph an ph5i 420 16,660,212,426 27,461,388,325

n. Ngu6n kinh phi va cae quy khae 430

T6ng eQng ngu6n vBn (440 = 300+400) 440 579,839,547,518 566,629,477 ,135

2

C6NGTyc6PHANK?NGHeL~NH

cAc CHi T[EU NGOAI BANGCAN DOl KIt ToAN

Mfiu s6 801-DN

NgO~li t~ cae lo~i+ Dollar My (USD)+ EURO (EUR)+ Bang Anh (GBP)+ Yen HIli;]!(JPY)+ Dollar UC (AUD)

Titi san Thuy~t minh s6 cu6i ky

17.066.0417.375.76

13.391,656.347.00

0.67

s6 dftu nam

70,334.43267.7615.04

35,000.000.67

)/

Ngu(ri I~p bi~u

Mai Thi Kim Dung

K~ toan truo'ng

3

K

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CONG TY c6 pHAN KY NGHB LANH

BAo cAo KET QuA HO~ T D(>NG SAN XUAT KINH DOANHKy bao cao: QU)' I nam 2013

M~u 56 B02-DN

DVT: d6ng Vi~1Nam

Chi tieu Mil s6Thuy~t

Ky nay Ky truo'c LOy k~ LOy k~minh nam nay nam tru'o'c

I. Doanh thu ban hang va cung01 121,41 1,944,153 83,468,338, 166 121,411,944,153 83,468,338,166dp djch vl.J .e;

~2, Cae khofm gifuTItru doanh tIm 02 -"

3. Doanh thu thuftn v~ ban hang C,

va cung dp djch vl.J(10 = 01 - 02) 10 20(a) 121,411,944,153 83,468,338, 166 121,411,944,153 83,468,338,166 CI

4, Gia vfln hang ban 11 21 103,010,976,755 73,868,934,386 103,010,976,755 73,868,934,386 :~.5. LQ'jnhu~n gi)p v~ ban hang va .:,cling dp djch V~I (20=10-1 I) 20 18,400,967,398 9,599,403,780 18,400,967,398 9,599,403,780 ....

-/6, Doanh thu hO\1td<)ngtai ehinh 21 20(b) 6,063,046,753 5,260,218,177 6,063,046,753 5,260,218,177 '*7, Chi phi tai chinh 22 22 2,456,014,089 1,095,083,899 2,456,014,089 1,095,083,899- Trang do: Chi phi Wi vay 23 2,298,514,674 179,239,949 2,298,514,674 179,239,9498. Chi phi ban hang 249. Chi phi quan Iy doanh nghi~p 25 23 8,744,465,566 6,671,703,594 8,744,465,566 6,671,703,59410. LQ'inhu~n thufin ti.•.ho~td{ing kinh doanh 130=20+(2 I -22)- 30 13,263,534,496 7,092,834,464 13,263,534,496 7,092,834,464(24+25)1I 1. Thu nh?p khac 31 489,823,725 12,369,709 489,823,725 12,369,70912. Chi phi khac 32 153,812,955 12,577,454 153,812,955 12,577,45413, LQ'inhu?n khac (40 = 31 - 32) 40 336,010,770 (207,745) 336,010,770 (207,745)14. T6ng IQ'inhu~n k~ toan truo'c

50 13,599,545,266 7,092,626,719 13,599,545,266 7,092,626,719thu~ (50 = 30 + 40)15, Chi phi thu~ thu nh?p doanh

51 24 3,586,087,477 452,951,146 3,586,087,477 452,951,146I1ghi~phi~n hanh16, Chi phi thu~ tim nh?p doanh

52 24 (121,728,655) 877,703,029 (121,728,655) 877,703,029nghi~p hoiln l\1i17. LQ'inhu~n sau thu~ thu nh~p

60 10, I35, I86,444 5,761,972,544 10, I35, I86,444 5,761,972,544doanh nghi~p (60 = 50 - 51 - 52)18. Lai co' ban tren c6 phi~u 70

qp bi€u K~ toan tru'o'ng

~QW/

Mai Thj Kim Dung Nguy~n Th! Thanh HU'img

4

CONG TY c6 PH AN KY NGHJ;: L~NH

BAo cAo LUV CHUYEN TIEN TIt(Thco pllU"lYngphap gian ti~p)

K}' btio cao: Tit' 0//01/2013 din 31/03/2013

M~u s6 B03-DN

Dan I'i Ilnlt: i16ng Vi~1Nam

Kj'miy Kj' tmo'c

13,599,545,266 7,092,626,719

619.971,491-::

674,427.094(1,607,135,402) (4,183.1 68,521)

25.151.479 4.148.100 ),(4.684.779.647) (863.514.942) )2,298.514.674 1,075,579.342 G

10,251,267,861 3,800,097,792 \114.134.773,760 (7,782,729,760)

P21,731.347,752 (31.621.504.055) ~(4.900.357.053) 1,660,468,686

( 1.161 ,500,4 17) (848.084.707)(2,298.514.674) ( 1,075.579,342)(1,174,806,986) (997,109,294)1.373,233,297 6.663,491,867(3.011,559.274) (6.374,603,840)34,943,884,266 (36,575,552,653)

(441,721,608) (237,254.546)

Chi ticu

I. LITu chuy€n ti~n tir ho~t dQng kinh doanhI. L{ri nllll{inlrmyc IllIIi2. DiRu cltinh clIOcac kllOan:- Khdu hao tai san c6 dinh- Cac khoan d\1 phong- Uli. 16 chenh I~ch ty gia h6i doai chlla th\fc hi~n- Liii. 16 tu hO\ltd<)ngd~u tll- Chi phi liii vay

3. L{ri nhu{in ti,' hO(lt d{jng kinh doanh trmyc thay dlii 1'6nlrl7l d{jng

- Tang. girun cac khmin phai thu- Tang. girun himg t6n khoTang. giilln cac khoan phai tra (kh6ng bao g6m liii vay phai tn!, thu~TNDN phai n<)p)- Tang. girun chi phi tra tmac- Ti~n liii vay dii tra- Thu~ thu nh~p doanh nghi~p dii nOp- Ti~n thu khac ttl hO\ltd<)ngkinh doanh- Ti~n chi khac cho hO\ltd<)ngkinh doanhLIm clluyin tiRn tllluin tir hO(lt d(ing kinh doanh

II. LITu chuy€n ti~n tir ho~t dOng dliu tITI Ti~n chi d~ mua sAm,xiiy d\lng tai san c6 dinh va cac tai san dai h\ll1. khac2 Ti~n thu tu thanh Iy, nhllQTIgban tai san c6 dinh va cac tai san dai. h\ll1khac3. Ti~n chi cho vay. mua cac c6ng C\lnQ'clm dan vi khac4. Ti~n thu h6i cho vay, ban I\li cac c6ng C\lnQ'cua dan vi khac5. Ti~n chi d~u tll. gop v6n van dan vi khac6. Ti~n thu h6i d~u tll. gop v6n van dan vi khac7. Ti~n thu lai cho vay. c6 tuc va IQ'inhu(in dllQ'cchiaL'17Ichuyin tiRn tllllan til' hO(lt d(ing d(iu til'

III. LITUchuy€n ti~n tir ho~t dOng tai chinhI. Ti~n thu tu phat hanh c6 phi~u. nh(in gop v6n cua chu sa huu2 Ti~n chi In! gop v6n cho cac chu sa huu, mua I\li c6 phi~u cua doanh. nghi~p da phat hanh

3. Ti~n vay ngan h\ll1,dai h\ll1nh~n dllQ'C4. Ti~n chi tn! nQ'g6c vay5. Ti~n chi tra nQ'thue tai chinh6. C6 tuc, lQ'inhu(in da tra cho chu sa huuL,m chuyin tiRn tllllan tir hO(lt a{jng titi cllinhLITu chuy€n ti~n thulin trong k5' (50 = 20 + 30 + 40)Ti~n va tITlYngdITO'ng ti~n dAu k5'Anh hllang clm thay d6i tYgia h6i doai guy d6i ngo\li t~Ti~n va tITlYngdITO'ng ti~n cu6i ky

l\lii s6 Thlly~tminh

01

0203040506

08

0910

II

121314151620

21

22

232425262730

31

32

333435364050606170 3

(5,000,000.000)

220.564,4005,882,169,813661,012,605

(98,000,000)

34,409,011,4 II(28,176,713,812)

(21,089,900)6,113,207,69941,718,104,570118,347,482,507

(715,399)160,064,871,678

3.107,449,55615,706,171,45218,576,366,462

42,728,848.546(15,684,582.141 )

(7,406,881.000)19,637,385,4051,638,199,214

156,082,862,841(121.551)

157,720,940,504

NgITiYiI~p bi€u

l\lai Thi Kim Dung

K~ tOlln trll'O'ng

5

C6NGTyc6PHANK9NGHeL~NH

THUYET MINH BAo cAo TAl CHINHQuy I Dam 2013

Mc1u56 B09-DN

D~C DIEM HO~T DONG CVA CONG TY

C6ng ty c6 phftn Ky ngh~ I~nh ("C6ng ty") (ten ti~ng Anh la Seaprodex Refigeration IndustryCorporation) dugc thanh I~p t~i nuac CHXHCN Vi~t Nam theo gi~y chung nh~n dang ky kinh doanh s6063592 do Sa K~ ho~ch va Dftu tu TP. H6 Chi Minh dp ngay 18 thang 9 nam 1999, va theo cac Gi~ychtrng nh~n dang ky kinh doanh di~u chinh sau:

Gi~y chtrng nhan dang ky kinh doanh Ngay

Thay d6i Iftn thu nh~t Ngay 29 thang 03 nam 2005Thay d6i Iftn thu hai Ngay 08 thang 07 nam 2005Thay d6i Iftn thu ba Ngay 24 thang 10 nam 2006Thay d6i Iftn thu tu Ngay 19 thang 03 nam 2007Thay d6i Iftn thu nam Ngay 09 thang 12 nam 2008Thay d6i Iftn thtr sau Ngay 25 thang 08 nam 20 I0Thay d6i Iftn thu bay Ngay 04 thang I 1 nam 20 I0Thay d6i Iftn thu tam Ngay 13 thang 06 nam 2012Thay d6i Iftn thtr chin Ngay 16 thang 08 nam 2012Thay d6i Iftn thtr muoi Ngay 31 thang 0 I nam 2013

Ho~t d(>ng chinh clla C6ng ty la tu v~n, khao sat thi~t k~, cung dp v~t tu, thi~t bi va thi c6ng I~p d~t cacc6ng trlnh l~nh c6ng nghi~p, di~u hoa kh6ng khi, h~ th6ng di~n, phong ch6ng chay, thang may, dpthoat nuac, co khi thu(>c cac nganh c6ng nghi~p va dan d~ng.

Tr~ sa chinh: C6ng ty c6 Phftn Ky Ngh~ L~nh (SEAREFICO) t~i s6 72-74 Nguy~n Thi Minh Khai,phuong 6, qu~n 3, TP.HCM.

Chi nhanh t~i Da N~ng: C6ng ty Co di~n I~nh Da N~ng (SEAREE) co tr~ sa t~i Duong s6 10, KhuC6ng nghi~p Hoa Khanh, Qu~n Lien Chi~u, TP. Da N~ng, Vi~t Nam.

C6ng ty con: C6ng ty TNHH M(>tThanh Vien Ky Ngh~ L~nh A Chau (ARICO) co tr~ sa t~i L6 25 - 27Duang Trung Tam, Kim C6ng nghi~p Tan T~o, Phuong Tan T~o A, Qu~n Blnh Tan, TP. H6 Chi Minh,

Vi~t Nam.

2 CHUA.N Ml)'C VA CHE DO KE TOA.N A.PDt)NG2.1 Co' so' eua vi~e so~n I~p cae bao ello tai ehinh

Cac baa cao tai chinh rieng Clla C6ng ty da dugc so~n I~p thea cac Chu~n mlfc K~ to an Vi~t Nam, Ch~d(>K~ toan Vi~t Nam va cac quy djnh phap Iy co lien quan t~i nuac CHXHCN Vi~t Nam. Baa cao taichinh rieng c6ng ty dugc so~n thao dlfa thea qui uac gia g6c.

Cac chinh sach k~ to an dugc ap d~ng khi so~n I~p cac baa cao tai chinh rieng Clla C6ng ty la nh~t quanvai nhfrng chinh sach k~ toan ap d~ng trong nien d(>truac.

C6ng tyse so~n I~p cac baa cao tai chinh hgp nh~t cho C6ng ty va c6ng ty can ("T~p doan"). Trangbaa cao tai chinh hgp nh~t, c6ng ty can la c6ng ty ma C6ng ty ki~m soat cac chinh sach v~ ho~t d(>ng vatai chinh, se dugc hgp nh~t dfty duo Nguoi Slr d~ng cac baa cao tai chinh rieng nay nen dQc cac baa caotai chinh nay k~t hgp vai cac baa cao tai chinh hgp nh~t cua Nhom c6ng ty d~ co du th6ng tin v~ tlnhhlnh tai chinh, k~t qua ho~t d(>ng va luu chuy~n ti~n t~ clm ca T~p doan.Cac baa cao tai chinh kem thea kh6ng nh~m van vi~c trlnh bay tlnh hlnh tai chinh, k~t qua kinh doanhva luu chuy~n ti~n t~ theo cac nguyen t~c va thlfc hanh k~ toan thuong dugc ch~p nh~n a cac nuac vacac th~ ch~ khac ngoai nuac CHXHCN Vi~t Nam. Cac nguyen t~c va th~rc hanh k~ toan Slr d~lIlg t~inuac CHXHCN Vi~t Nam co th~ khac vai cac nguyen t~c va th6ng I~ k~ toan t~i cac nuac va cac th~

ch~ khac.

6

C6NGTyc6PHANK9NGHSLANH M~u s6 B09-DN

2.2 Nicn dQ k~ toan

Nien dQ k~ toan Clla C6ng ty bit dftu tir ngay 1 thang I d~n ngay 31 thang 12.

-1,

:1VND/USDVND/EURVND/GBPVND/JPYVND/SGDVND/AUD

20,91 1.8826,670.5931,641.14220.81

16,755.1521,662.65

2.3 DOll vi ti~n t~ sir dl}ng trong k~ toanDan vi sir dl,lng trong k~ toan la ti~n d6ng Vi~t Nam va duqc trlnh bay tren bao cao tai chinh theo d6ngVi~t Nam.

Cac nghi~p Vl,lphat sinh b~ng ngo~i t~ duqc quy d6i theo t5' gia ap dl,lng vao ngay phat sinh nghi~p Vl,l.Chenh I~ch t5' gia phat sinh tir cac nghi~p Vl,lnay duqc ghi nh~n la tllU nh~p ho~c chi phi trong bao caok~t qua ho~t dQng kinh doanh.

Hi san va nq phai tra b~ng ti~n g6c ngo~i t~ t~i ngay Clla bang din d6i k~ toan duqc danh gia l~i theo tYgia ap dl,lng vao ngay clla bang can d6i k~ toano Chenh I~ch t5' gia phat sinh tir vi~c danh gia I~i nayduqc ghi nh~n la thu nh~p ho~c chi phi trong bao cao k~t qua ho~t dQng kinh doanh.TYgia ghi nh~n t~i thai di~m I~p bao cao: T~i ngay 31 thang 03 nam 2013

USDEURGBPJPYSGDAUD

2.4 H~ thBng va hinh thu'c sa k~ toan ap dl}ng

C6ng ty sir dl,lng hlnh thlrc chtrng tir ghi s6 d~ ghi s6 cac nghi~p Vl,lkinh t~ ph at sinh.

2.5 Ti~n va cac khoan tuo'ng duo'ng ti~nTien va cac khoan tuang duang tien bao g6m tien m~t t~i quy, tien gtri ngan hang, tien dang chuyen,ti~n giri kh6ng ky Iwn va cac khoan dftu tu ngin IWn khac co thai h~n dao h~n ban dftu kh6ng qua bathan!!.

2.6 Ghi nh~n doanh thu va gia vBn cong trinh

Doanh tllU duqc ghi nh~n khi C6ng ty co klul nang nh~n duqc cac Iqi ich kinh t~ co th~ xac dinh duqcmQt cach chic chin. Doanh thu duqc xac dinh theo gia trj hqp Iy cua cac khoan dii thu ho~c se tllU duqcsau khi trir di cac khoan chi~t kh~u thuang m~i, giam gia hang ban va hang ban bi tra I~i. Cac di~u ki~nghi nh~n Cl,lth~ sau day cling phai duqc dap trng khi ghi nh~n doanh thu:

Hf/p il6ng ltip ilijt

Khi k~t qua thlJc hi~n hqp d6ng lip d~t co th~ duqc uoc Hnh mQt cach dang tin c~y, thl doanh tllU va chiphi lien quan d~n hqp d6ng duqc ghi nh~n tuang trng voi phftn c6ng vi~c dii hoan thanh duqc khachhang xac nh~n va dii xu~t hoa dan vao ngay k~t thDc ky k~ toan. Cac khoan tang giam kh6i luqng lipd~t, cac khoan tllU b6i thuang va cac khoan thu khac chi duqc h~ch toan vao doanh thu khi dii th6ngnh~t voi khach hang, duqc khach hang xac nh~n va xu~t hoa dan tai chinh.

Khi k~t qua thlJc hi~n hqp d6ng I~p d~t kh6ng th~ duqc uoc Hnh mQt cach dang tin c~y, thl doanh thuchi duqc ghi nh~n tuang duang voi chi phi clla hqp d6ng diI phat sinh ma vi~c hoan tra la tuang d6ichic chin.

Gia v6n c6ng trlnh duqc ghi nh~n dlJa theo t5' l~ kh6i luqng c6ng vi~c hoan thanh t~i thai di~m cu6i kyva t5' I~ liIi gQP c6ng trlnh dlJ Hnh. T6ng Giam d6c, Giam d6c chi nhanh co trach nhi~m theo d5i, c~pnh~t va di~u chinh t5' I~ liIi gQP dinh kyo

Doan!l tllll btl" !Io"gDoanh thu ban hang duqc ghi nh~n khi cac rlli ro trQng y~u va cac quy~n so huu hang hoa di'i duqcchuy~n sang nguai mua.

Tid" hiiThu nh~p ti~n liIi duqc ghi nh~n khi ti~n liIi phat sinh tren co so d6n Hch (co Hnh d~n lqi tlrC ma tai sandem l~i) trir khi kha nang thu h6i ti~n IiIi kh6ng chic chin.

7

C6NGTyc6PHANK9NGHSLANH Mfrus6 B09-DN

d~ .Thu nh~p v~ c6 tuc duqc ghi nh~n khi quy~n duqc nh~n khoan thanh toan c6 tuc clla C6ng ty duqc phechu~n.

L(1i nhu{!n ill£(1Cchia

Trong bao cao tai chinh rieng clla C6ng ty, lqi nhu~n duqc chia tu c6ng ty con duqc ghi nh~n la la lqinhu~n clla C6ng ty khi c6ng ty con co quy~t dinh phan chia Iqi nhu~n ho~c tf.lm ph an chia Iqi nhu~ngiua ky ho~c tUng ph~n v~ C6ng ty.

2.7 Khoan phai thu khach hang

Cac khoan phai thu duqc trlnh bay tren bao cao tai chinh theo gia tri ghi 56 cac khoan phai thu tu khachhang va phai thu khac sau khi dn tru cac khoan d,! phong duqc I~p cho cac khoan phai thu kho doL

O'! phong nq phai thu kho doi th€ hi~n ph~n gia tri clIa cac khoan phai tIm ma C6ng ty d~f ki~n kh6ngco kha nang tIm h6i tf.lingay k~t thLICky k~ toano Tang ho~c giam 56 du tai khmln d~f phong duqc hf.lchtoan vao chi phi quan Iy doanh nghi~p trong nam.

2.8 Hang t6n khoHang ton kho duqc the hi~n theo gia th~p hem khi so giua gia goc va gia tri thu~n co th~ th,!c hi~n duqc.Gia g6c duqc xac dinh theo ccy 56 blnh quan gia quy~n va bao g6m tfrt ca cac chi phi mua, chi phi ch~bi~n va cac chi phi khac d€ mang hang t6n kho d~n dung di~u ki~n va dia di€m hi~n tf.liclla chung.Trong trLfemghqp cac san ph~m ho~c c6ng trlnh duqc san xufrt, l~p d~t, gia g6c bao g6m tfrt ca cac chiphi tr,!c ti~p va chi phi san xdt chung d,!a tren cac dp dQ hOf.ltdQng blnh tllLfcmg. Gia tri thu~n co th€th,!c hi~n duqc la gia ma thea do hang t6n kho co th€ ban duqc trong clm ky kinh daanh blnh thLf('mgtrLfdi 56 uac tinh v~ chi phi hoan tfrt va chi phi ban hang.

D{I' phimg cho hang tOn kIlO

O'! phong cho hang t6n kho duqc trich I~p cho ph~n gia tri d,! ki~n bi t6n thfrt do cac khoan suy giamtrong gia tri (do giam gia, hu hong, kem ph~m chfrt, 16i thai v.v.) co th€ xay ra d6i vai nguyen v~t li~Ll,thanh ph~m, hang hoa t6n kho thuQc quy~n 56 huu Clla C6ng ty d~ra tren bing chung hqp Iy v~ S~fsuygiam gia trj tf.lingay k~t thuc ky k~ toan nam.

S6 tang ho~c giam khoan d,! phong giam gia hang t6n kho dll'qc hf.lch toan vao gia v6n hang ban trongnam.

2.9 Tai san c&dinh

Tai san cJ iljnh lui'll hinh va tai san ciJ iljnh vo hinh

Hi san c6 djnh dll'qc th€ hi~n theo nguyen gia tru di khfru hao lUy k~. Nguyen gia bao g6m cac chi philien quan tr~fc ti~p d~n vi~c mua s~m tai san c6 dinh.

Khau hao

Hi san c6 dinh duqc khfru haa thea phuong phap duang thang d€ tru d~n nguyen gia tai san qua su6tthai gian hUu d~lI1guac tinh. Cac ty I~ khfru hao hang nam nhu sau:

Nha clra 3 - 30 namMay moc thi~t bi 5 - 15 namPhll'CYngti~n v~n tai 6 - 10 namThi~t bi quan Iy 3 - 10 namPh~n m~m 3 namHi san c6 dinh khac 6 - 12 nam

Quy~n Slr dl,lI1gdfrt co thai Iwn Slr dl,lI1glau dai duqc ghi nh~n theo gia g6c va kh6ng khfru hao.

Thanh (VUli va 16do thanh ly nhuqng ban tai san co djnh duqc xac dinh b~ng so chenh l~ch giua so ti~n thuthu~n do thanh Iy vai gia tri con If.liclla tai san va duqc ghi nh~n la thu nh~p ho~c chi phi trong bao caok~t qua hOf.ltdQng kinh doanh.

8

1JoL

CONG TY CO pHAN KY NGHI;: L1;\NH M~u s6 B09-DN

2.10 Chi phi xay dlJng co' ban do' dang

Chi phi xay dlfI1g co bim da dang, bao g6m tai san c6 dinh hC'ruhinh dang xay d~rng, dugc ghi nh?n theogia g6c. Chi phi nay bao g6m cac chi phi v€ xay d~rng, may moc thi~t bi va cac chi phi tnJc ti~p khac.Chi phi xay dlfI1g co ban da dang chi dugc k~t chuy~n sang tai san c6 dinh va trich kh~u hao khi cac taisan nay dugc hoan thanh va dua vao ho~t d(>ng.

2.11 D~u ttr chung khoan va cac khoan d~u tu' khac

8ftu tu chung khoan va cac khoan dftu tu khac dugc ghi nh?n theo gia mua thlJc t~. D~r phong dugc I?pcho vi~c giam gia trj Clla cac khoan dftu tu co th~ chuy~n nhugng du'gc tren thi truang vao ngay k~t thucky k~ toan tuang u-ng voi chenh I~ch giC'ragia g6c Clla c6 phi~u voi gia tri thi truang t~i ngay do theohuang d~n cila Thong tu s6 228/2009/TT-BTC do B(>Tai chinh ban hanh ngay 7 thang 12 nam 2009.Tang ho?c giam s6 du tai khoan dlJ phong dugc h~ch toan vao chi phi tai chinh cila Cong ty trong nam.

2.12 Chi phi di vay

Chi phi di yay bao g6m lai ti€n yay va cac chi phi khac phat sinh lien quan trlJc ti~p d~n cac khoan yaycua Cong ty.

Chi phi di yay dugc h~ch toan nhu chi phi ph at sinh trong nam ngo~i tn'r cae khoan dugc v6n hoa nhutheo n(>idung cua do~n ti~p theo.

Chi phi di yay lien quan tr~rc ti~p d~n vi~c mua s~m, xay dlfI1g ho?c hinh thanh m(>t tai san Cl,lth~ cftn com(>t thai gian dil dai d~ co th~ dua vao su d\lng theo ml,lc dich dinh tnroc ho?c d~ ban dugc v6n hoa vaonguyen gia cila tai san do.

2.13 Thu~ thu nh~p doanh nghi~p hi~n hanh va hoan I~i

T/tu€ tllll n/t(lp hirn him/t

Tai san thu~ thu nh?p va thu~ tim nh?p phai n(>pcho nam hi~n hanh va cac nam truoc dugc xac dinhb~ng s6 ti€n dlJ ki~n phai n(>p cho (ho?c dugc thu h6i tu) ca quan thu~, dlJa tren cac muc thu~ su~t vacac lu?t thu~ co hi~u l~rcd~n ngay k~t thuc ky k~ toano

Thu~ tim nh?p hi~n hanh dugc ghi nh?n vao k~t qua ho~t d(>ng kinh doanh ngo~i tru truang hgp thu~thu nh?p phat sinh lien quan d~n m(>t khoan m\lC dugc ghi th~ng vao v6n chil sa hC'ru,trong truang hgpnay, tlm~ tim nh?p hi~n hanh cling dugc ghi nh?n trlJc ti~p vao v6n chil sa hC'ru.Cong ty chi dugc bu tru cac tai san tlm~ thu nh?p hi~n hanh va tlm~ thu nh?p phai tra khi Cong ty coquy€n hgp phap dugc btl tru giC'ratai san thu~ tim nh?p hi~n hanh voi thu~ thu nh?p hi~n hanh phai n(>pva Cong ty dlJ djnh thanh toan thu~ tim nh?p hi~n hanh phai tra va tai san thu~ thu nh?p hi~n hanh trenca sa thuftn.T/tu€ tllll n/t{ip /tolln /(IiThu~ thu nh?p hoan I~i dugc xac dinh cho cac khoan chenh l~ch t~m thai t~i ngay k~t thuc ky k~ toannam gifra co sa tinh thu~ thu nh?p cila cac tai san va ng phai tra va gia trj ghi s6 cua chung cho ml,lCdich I?p bao cao tai chinh.Thu~ thu nh?p hoan I~i phai tra dugc ghi nh?n cho tfrt ca cac khoan chenh I~ch t~m thai chiu thu~, ngo~itru:

• Thu~ tim nh?p hoan I~i phai tra phat sinh tu ghi nh?n ban dftu cila m(>t tai san hay ng phai tra tum(>tgiao djch rna giao dich nay khong co anh huang d~n Igi nhu?n k~ toan ho~c Igi nhu?n tinh thu~tim nh?p (ho~c 16 tinh thu~) t~i thai di~m phat sinh giao dich;

• Cac chenh I~ch t~m thai chiu thu~ g~n li€n voi cac khoan dftu tu vao cong ty con, cong ty lien k~tva cac khoan v6n gop lien doanh khi co kha nang ki~m soat thai gian hoan nh?p khoan chenh I~cht~m thai va chic ch~n khoan chenh I~ch t~m thai se kh6ng dugc hoan nh?p trong tuang lai co th~dlJ doan.

9

CONG TY CO pHAN KY NGHI;: Lh-NH Mfru s6 B09-DN

2.16 D., phOng trQ' cftp thoi vi~cTheo Lu~t Lao dQng Vi~t Nam, nguai lao dQng clla Cong ty dUQ"chuang khmln trQ"Clip thoi vi~c can CUvao s6 nam lam vi~c. Khmln trQ"Clip nay dUQ"ctra mQt l~n khi nguai lao dQng thoi lam vi~c cho Congty. Dv phong trQ"Clip thoi vi~c dUQ"cl~p tren co s6 uac tinh s6 ti~n Cong ty phai tra khi ch~m dlit hQ"pd6ng lao dQng do nguai lao dQng co thai gian lam vi~c cho Cong ty. Tinh d@nngay 31 thang 12 nam2008, s6 dv phong da dUQ"cI~p tren co s6 nlia thang luang cho m6i nam lam vi~c, dva tren muc luangclla nguai lao dQng t?i ngay I~p bao cao.

Theo Lu~t Bao hi~m Xa hQi, tu ngay 1 thang 1 nam 2009, Cong ty phai nQp ti@nvao Quy bao hi~m th~tnghi~p do Co quan Bao hi~m Xa hQi Vi~t Nam quan Iy. Do thvc hi~n chinh sach bao hi~m th~t nghi~p,Cong ty khong cftn phai I~p dv phong cho s6 nam lam vi~c clla nguai lao dQng tu ngay I thang I nam2009. Tuy nhien, s6 dV phong trQ"Clip thoi vi~c t?i ngay 31 thang 12 nam 20 II dUQ"Cxac dinh can cuvao s6 nam lam vi~c clla nguai lao dQng d@nngay 31 thang 12 nam 2008 va dva tren muc luang trungbinh clla h9 trong giai do?n 6 thang tinh d@nngay ngay 3 I thang 12 nam 201 I.

Theo huang dan t?i thong tu 180/20 12/TT -BTC ban hanh ngay 24 thang 10 nam 2012 clla BQ tai chinh,ngu6n du quy dV phong trQ"Clip thoi vi~c khi I~p bao cao tai chinh nam 2012 dUQ"cIwch toan tang thunh~p khac clla Cong ty. Do do, Cong ty khong co s6 du dv phong trQ"Clip thoi vi~c t?i ngay 31 thang 12nam 2012.

2.17 Philn chia IQi nhu~n

LQ"inhu~n thu~n sau thu@ thu nh~p doanh nghi~p co th~ dUQ"cchia cho cac c6 dong sau khi cac c6 dongthong qua t?i 8?i hQi C6 dong Thuang nien va sau khi trich cac quy theo 8i@u I~ clla Cong ty va cacquy dinh phap Iy clla Vi~t Nam.

Qu.v d{f pltimg tiIi cltinltQuy dv phong tai chinh duvc trich l~p tu lQ"inhu~n thu~n clla Cong ty theo d@xu~t Clla HQi d6ng Quantri va dUQ"Ccac c6 dong phe duy~t t?i 8?i h9i C6 dong Thuang nien. Quy dUQ"cdanh rieng nh~m bao v~cac ho?t dQng kinh doanh clla Cong ty truac cac rlli ro ho~c thi~t h?i kinh doanh ho~c dv phong cho cackhoan 16 ho~c thi~t h?i va cac truang hQ"pb~t kha khang ngoai dv ki@n, vi dt.Jnhu hoa ho?n, b~t 6n kinht@va tai chinh clla qu6c gia ho~c clla b~t ky nai khac, V.v..

Quy tlau tu pluit triin

Quy d~u tu phat tri~n kinh doanh dUQ"ctrich I~p tu lQ"inhu~n thu~n clla Cong ty theo d~ xu~t clla HQid6ng Quan trj va dUQ"Ccac c6 dong phe duy~t t?i 8?i hQi C6 dong Thuang nien. Quy nay dUQ"ctrichnh~m ma rQng ho?t dQng kinh doanh ho~c d~u tu chi@u sau clla Cong ty.

QuJi klten tillrung viI pltuc l(li

Quy khen thu6ng va phuc lQ"idUQ"ctrich l~p tu lQ"inhu~n thu~n Clla Cong ty theo d@xu~t clla HQi d6ngQuan tri va dUQ"ccac c6 dong phe duy~t t?i 8?i hQi C6 dong Thuang nien. Quy nay dUQ"ctrich l~p nh~mkhen thu6ng va khuy@n khich, dai ngQ ti@nva hi~n v~t, dem I?i phuc lQ"ichung va nang cao dai s6ng v~tch~t va tinh th~n cho nguai lao dQng.

II

C6NGTyc6PHANK9NGHSLANH

3 TIEN vA cAc KHOAN TU'ONC DU'ONC TIEN

Ti~n m~tTi~n gui ngan hang (*)

Ti~n dang chuy~n

(*) Chi ti~t ti~n gui ngan hangCo ky h:;!n< 3 thangKhong ky h~nT6ng c(mg

4 cAC KHOAN DAu TU' TAl cHiNH NcAN H~N

Ti~n gui ng~n h~n t~i ngan hang (*)D~u tu van chUng khoan di'iniem y~t (**)D~u tu van chung khoan chua niem y~t (**)Dt! phong giam gia d~u ttf ng~n h~n (***)Chi tri thu~n

M~u 56 B09-DN

31.03.2013 31.12.2012VND VND

57,441,394 141,040,635\60,007,430,284 \ 18,206,441,872

160,064,871,678 118,347,482,507

\5\ ,477 ,496,673 115,542,027,980 ")

8,529,933,611 2,664,413,892 \160,007,430,284 I 18,206,441,872

)31.03.2013 31.12.2012 ~

JVND VND

36,000,000,000 31,000,000,0001,481,803,200 1,484,335,0281,449,243,944 3,031,743,944(1,770,247,030) (3,052,077 ,826)37,160,800,114 32,464,001,146

(*) Ti~n gui co ky h~n tren 3 thang va du6i 1 nam t~i Ngan hang,(**) Danh sach clla chUng khoan niem y~t va chua niem y~t theo gia tri va s6 luqng:

31.03.2013 31.12.2012

MiiCP sa IU'Q'ng Cia h'i sa IU'Q'ng Cia tri(CP) (VND) (CP) (VND)

cij phMu Iliem y~tNgan hang TM c6 ph~n A Chau ACB 54 2,141,188Ngan hang TM CP Xu~t nh~p kh~u (Eximbank) EIB 8 188,305Cong ty Dich vv t6ng hqp Sai Gon SVC 6 90,733Ngan hang TM c6 plH1nNgo~i Thuung vCB 2 111,602Cong ty Bia Sai Gon Phu Yen 5MB 17,576 812,500,000 17,576 812,500,000Cong ty CP XNK Thiiy san Mi~n Trung SPD 71,950 669,303,200 71,950 669,303,200CQng 1,481,803,200 1,484,335,028

ciJphil" dill'll Iliem yltCong ty CP Bao hi~m Bao Long BLI 3\,350 1,582,500,000Cong ty CP Bao hi~m vi~n Dong VAS 2,850 1,130,175,000 2,850 1,130,175,000Cong ty CP TS Nam Can SNC 31,906 319,068,944 31,906 319,068,944CQng 1,449,243,944 3,031,743,944Tang cQng 2,931,047,144 4,516,078,972

Ly do giam:- Giam do thanh Iy theo Nghi quy~t D~i h(>ic6 dong nam tai chinh 2010,

(***) Bi~n d(>ngdt! phong giam gia d~u tlf ng~n h~n trong ky nhu sau:

s6 du d~u kyTang dt! phongHoan nh~pS6 du cu6i ky

12

31.03.2013VND

(3,052,077,826)

1,281,830,796(1,770,247,030)

31.12.2012VND

(7,078,879,796)(2,278,620,194)6,305,422,164(3,052,077 ,826)

CONG TY c6 pHAN KY NGHJ;: LANH

5 PHAI THU KHAcH HANG

Ben thu baBen lien quan (ThuySt minh 25b)

31.03.2013VND

110,633,442,375144,335,151

110,777,777,526

Mfru s6 B09-DN

31.12.2012VND

129,036,927,924

129,036,927,924

- 6 cAc KHOAN PHAI THU NGAN H~N KHAc31.03.2013 31.12.2012

VNDVND~

ClPhai tim nguai lao d9ng 1,078,684,840 128,916,332 :u

Phai tim - Uii ti~n gui 1,013,980,041 846,902,779 *Phai tim khac - ARICO 5,702,200,769 5,702,200,769 'Phai thu khac 55,001,307 152,773,337Tang cQng 7,849,866,957 6,830,793,217

7 HANG TON KHO31.03.2013 31.12.2012

VND VNDHang mua dang di tren duang 11,170,384,90 INguyen V?t li~u t6n kho 13,147,120,944 14,959,837,018Chi phi c6ng trinh do dang 171,696,746,770 181,036,722,380Thanh phfrm t6n kho 789,637,473 197,908,640

185,633,505,187 207,364,852,939Dv phong giam gia hang t6n kho (1,574,703,223) (1,611,064,676)Ghi trj thu~n 184,058,801,964 205,753,788,263

Chi tiSt tinh hinh tiing giam dv phong giam gia hang t6n kho:

31.03.2013 31.12.2012VND VND

sf> du d~u ky (1,611,064,676) (1,340,276,642)Tang dV phong (493,070,943)Hoan nh?p 36,361,453 222,282,909sf> du cuf>i ky (1,574,703,223) (1,611,064,676)

8 THUE VA cAc KHOAN PHAI THU NHA Nudc31.03.2013 31.12.2012

VND VNDThuS GTGT

ThuS tieu th\l d~c bi~tThuS Xufrt NMp khfru 47,548,430 47,548,430ThuS thu nh?p doanh nghi~pThu€ thu nh?p ca nhanTang cQng 47,548,430 47,548,430

13

I r"'t'\Nq TV COt' J \N If" ""IGI-r I '\N" j{~..'ie, qno ')N

9 TAl SAN cO D!NH

(a) rai san c6 dinh hiPu hinh

Nha cwa, v~t ki~nMay moc thi~t bj PhU'O'ngti~n v~n tcii

Thi~t bi dVng cv rai san c6 dinh khac T6ng cQngtruc quanly

VND VND VND VND VND VND

Nguyen gia

T~i ngay 01 thang 01 nam 2013 13,931,633,220 5,180,740,259 9,104,537,428 2,620,418,133 1,289,087,405 32,126,416,445

Mua trong nam 441,721,608 441,721,608

D~u tU'XDCB m6'i hoan thcinh

Thanh Iy, nhU'Q'ngban

T~i ngay 31 thang 03 nam 2013 13,931,633,220 5,180,740,259 9,104,537,428 3,062,139,741 1,289,087,405 32,568,138,053

Khau hao lOy k~

T~i ngay 01 thang 01 nam 2013 8,089,184,999 3,596,993,086 5,538,497,497 2,218,815,926 993,987,769 20,437,479,271

KhEIUhao trong nam 137,840,168 134,587,408 191,870,460 70,649,828 18,443,727 553,391,591

\Thanh Iy, nhU'Q'ngban - -T~i ngay 31 thang 03 nam 2013 8,227,025,167 3,731,580,494 5,730,367,957 2,289,465,754 1,012,431,496 20,990,870,868

Gia tri con I~i IT~i ngay 01 thang 01 nam 2013 5,842,448,221 1,583,747,173 3,566,039,931 401,602,207 295,099,636 11,688,937,168

T~i ngay 31 thang 03 nam 2013 5,704,608,053 1,449,159,765 3,374,169,471 772,673,987 276,655,909 11,577,267,185

T~i ngay 31 thang 03 nam 2013 VND

- Gia trj con I~i cuoi ky clla TSCD da dung the chap, cam co dam bao cac khoan yay: 159,043,584

- Nguyen gia TSCD cuoi ky da khau hao het nhU'ngvan con SLr dVng: 9,333,684,865

- Nguyen gia TSCD cuoi ky cM thanh Iy: 829,595,070

14

CONG TY CO pHAN KY NGHE LANH M~u s6 B09-DN

(b) Hi san c6 dinh vo hinh

Quy~n SIP dl,lng d~t Ph~n m~m may TSCD vo hinhT6ng c(>ng

(*) tinh khac (**)

VND VND VND VND

Nguyen gia

T~i ngay 01 thang 01 nam 2013 4,161,384,720 855,983,313 111,387,753 5,128,755,786

Tang trcng ky

T~i ngay 31 thang 03 nam 2013 4,161,384,720 855,983,313 111,387,753 5,128,755,786

Kh~u hac lOy k~

T~i ngay 01 thang 01 nam 2013 575,006,393 89,110,240 664,116,633

Kh~u hac trang nam 65,187,552 1,392,348 66,579,900

T~i ngay 31 thang 03 nam 2013 640,193,945 90,502,588 730,696,533

Gia tri con I~i

T~i ngay 01 thang 01 nam 2013 4,161,384,720 280,976,920 22,277,513 4,464,639,153

T~i ngay 31 thang 03 nam 2013 4,161,384,720 215,789,368 20,885,165 4,398,059,253

(*) Quyen SLY dl,mg 3.825m2 d~t t~i 31 Ngu Hanh 80'n, Qu$n Ngu Hanh 80'n, TP.Da N~ng: 4.161.384.720 VN£>

(**) Chi phi SLY dl,mg 15.395m2 d~t t<;li127 An DU'O'ng VU'O'ng, Qu$n 6, TP.HCM: 111.387.753 VN£>

15

CONG TY CO pHAN KY NGHI;: L~NH M~u s6 B09-DN

10 CHI PHi TRA. TRU'OC oAI H~N31.03.2013 31.12.2012

VND VND

sf>du dAu ky/ nam 1,095,020,613 1,199,4\4,22\

Tang trong ky/ nam 363,694,028 46,173,092

Phan b6 trong ky/ nam (58,807,612) (150,566,700)s6 duo cu6i ky 1,399,907,02 9 1,095,020,613

11 TAI SAN THUE THU NH~P HOAN L~I31.03.2013 31.12.2012 ~

'!VND VND /

Isf>du dAuky/ nam 517,059,288 2,383,001,778 I

Tang! giam trong ky/ nam 121,728,655 (1,865,942,490) dsf>du cuf>iky/ nam 638,787,943 517,059,288 51

1.

12 VAY VA NQ NGAN H~N ~

31.03.2013 31.12.2012VND VND

Yay ng~n h~n 51,850,745,074 45,6\7,056,975NQ'dai Iwn d~n h~n traTang cQng 51,850,745,074 45,617,056,975Trong do:- YP.H6 Chi Minh yay t?i ngan hang 5 I,329, 120,074 24,646,450,823- Chi nl1::1nhDa N~ng yay t?i ngan hang 521,625,000 20,970,606,152

13 PHAI TRA. CHO NGUOl BAN

31.03.2013 31.12.2012VND VND

Ben thtr ba 54,514,604,650 65,78\ ,392,927Ben lien quan (Thuy~t minh 24b) 2,872,922,955Tang cQng 54,514,604,650 68,654,315,882

14 THUE VA cAc KHOAN KHAc pHAI N<)P NHA NUOC

31.03.2013 31.12.2012VND VND

TlllI~ GTGT 1,209,242,747 837,319,379Tllll~ tieu thp d~c bi~tThu~ xu~t, nh~p khauTlllI~ thu nh~p doanh nghi~p 3,676,652,456 1,265,371,965Tllll~ thu nh~p ca nhan 252,274,094 399,255,144Tang cQng 5,138,169,297 2,501,946,488

16

CONG TY CO pHAN KYNGHB LANH Mau s6 B09-DN

15 CHI PHi pHAI TRA

Chi phi trich tnrac cho cac cong trinhChi phi ho?t dQng khacTang cQng

31.03.2013VND

28,715,838,2461,071,603,00829,787,441,254

31.12.2012VND

19,974,402,343517,479,932

20,491,882,275

.

.'

2,238,834,7332,841,901,044

31.12.2012VND

412,345,90069,044,755100,040,23621,635,420

1,807,253,0689,229,966,532

C6 tuc phai traTi~n bao hanh giG' l?iBao hiSm xa hQi, bao hiSm y t~ va kinh phi cong doanTai san thua cha xlr lyKhoan phai tni AricoCac khoan phai tni, phai nQp khacTang cQng

16 CAC KHOAN PHAI TRA, PHAI NQP NGA.N H~N KHAC31.03.2013

VND7,185,302,00069,044,755146,73 I ,28921,635,420

17 nV PHONG pHAI TRA NGA.N H~N

D~r phong phai tra ng~n h?n 1a nhu'ng khoan d~r phong bao hanh cong trinh da dUQ'c hoan thanh vanghi~m thu t?i thai diSm I~p bao cao.

18 QUY KHEN THU'O'NG, PHVC LQl31.03.2013 31.12.2012

VND VND

sf> du d~u namTrich l~p guySu dl,lIlg guyChuySn cho Cong ty ARICOTang cQng

2,059,322,0909,055,608,349(1,813,848,540)

9,301,081,899

1,633,629,28010,884,424,258(8,473,861,818)(1,984,869,630)2,059,322,090

17

U~I\I(: I Y 1'(\ IJ'-IA~' k' V N(jll-l~'1.f\Nl-l I "Afiu sf' I{lIll-D~'

19 VON GOP CVA CHV SO HD'U(a) Bang u6i chi€u bi€n ui}ng ciia v6n chii so' hfru

LQ'inhu~nV6n gop ciia Th~ng dlf C8 phi€u Quy u5u tlf Quy dl[ phong sau thu€

chii so' hii'u v6n c8 ph5n quy phat tri~n tai chinh c1lU"aphan ph6i T8ng ci}ngVND VND VND VND VND VND VND

T~i ngay 01 thang 01 nam 2012 81,320,460,000 188,731,182,260 (19,716,403,356) 16,112,281,448 6,567,339,319 37,940,670,285 310,955,529,956

Lgi nhu~n trong nam - - - - - 40,116,763,325 40,116,763,325

Chia c6 hrc - - - - - (31,965,187,000) (31,965,187,000)

Phan chia cac guy (*) - - - 6,181,727,346 1,564,706,681 (18,630,858,285) (10,884,424,258)

Cac thay d6i khac - ( 17,055,498,932) - - (17,055,498,932)

T~i ngay 31 th:ing 12 nam 2012 81,320,460,000 188,731,182,260 (36,771,902,288) 22,294,008,794 8,132,046,000 27,461,388,325 291,167,183,091

Lgi nhu~n trong ky - - - - - 10,135,186,444 10,135,186,444

Chia c6 tirc - - - - - (6,794,046,000) (6,794,046,000)

Phan chia cac guy (*) - - - 5,086,707,994 - (14,142,316,343) (9,055,608,349)

Cac thay d6i khac - - (98,000,000) - - (98,000,000)

T~i ngay 31 thang 03 nam 2013 81,320,460,000 188,731,182,260 (36,869,902,288) 27,380,716,788 8,132,046,000 16,660,212,426 285,354,715,186

(*) S6 con I~i 1:'1khofm trfch I~p cho guy phuc Igi, khen thu&ng (xem thuy~t minh 18),

18~ ~ "-.u_L.~. ••

12.76%70.66%16.57%100.00%

12.76%70.78%16.45%100.00%

C6NGTyc6PHANK~NGHeL~NH

S6 luqng c6 phi~u duqc phep phat hanhS6 luqng c6 phi~u da phat hanhS6 luqng c6 phi~u da Inua li;liS6 luqng c6 phi~u dang luu hanh

(c) Chi ti~t v6n gop cua chu so' hfru

C6 ph~n Nha nuacC6 ph~n Clla cac d6i tuqng khacC6 phi~u quyC9ng

20 DOANH THU(a) Doanh thu thu5n

31.03.2013CP ph6 thong

8,132,0468,132,046(1,347,800)6,784,246

31.03.2013'. J.Co phieu

ph6thOng1,038,0005,746,2461,347,8008,132,046

Quy 1.2013VND

M~u s6 B09-DN

31.12.2012CP ph6 thong

8,132,0468,132,046(1,338,000)6,794,046

31.12.2012C6 phi~uph6thong1,038,0005,756,0461,338,0008,132,046

Ky bao caoQuy 1.2012

VND

~(

~HI

11

121,411,944,153 83,468,338,166

Ky bao caoQuy 1.2013 Quy 1.2012

VNf) VND6,030,430,675 5,054,043,458

20,643,44418,816,400 182,372, I00

13,798,653 3,159,1751,025

6,063,046,753 5,260,218,177

Ky bao caoQuy 1.2013 Quy 1.2012

VND VND145,926,452 87,919,107

102,901,411,756 73,781,015,279(36,361,453)

103,0I0,976,755 73,868,934,386

Doanh thuDoanh thu ban hang hoaDoanh thu c6ng trinhCac khoan giam trirHang ban bi tnt li;liGiaIn gia hang banDoanh thu thu5n

(b) Doanh thu tir hOl.1tdQng tai chinh

Lai ti~n gui, ti~n cho yay

Lai do thanh I;' cac kh6an d~u tu ng~n/dai hi;lnC6 tlrC, Iqi nhu~n duqc chiaLqi nhu~n duqc chia tCrC6ng ty con (Arico)Lai chenh I~ch ty gia h6i doai da thvc hi~nLai chenh I~ch ty gia chua thvc hi~nT6ng cQng

21 GIA VON HANG BAN

Gia Y6n clla hang hoa da banGia Y6n hqp d6ng c6ng trinhDt,rphong giam gia hang t6n khoT6ng cQng

154,656,726121,257,287,427

87,885,70083,380,452,466

19

C6NGTyc6PHANK9NGHeLANH22 CHI PHi TAl CHiNH

Chi phi liIi vayLei do thanh ly cac khoan dftu tu ng~n/dai h~nD~rphong giam gia cac khoan dftu tu ng~n/dai h~nLei chenh I~ch ty gia diI tlwc hi~nLei chenh I~ch ty gia chua th~rc hi~nChi phi tai chinh khacTang c{lng

23 CHI PHi QUAN LY DOANH NGHlJ;:P

Chi phi nhan c6ngChi phi nguyen v~t li~uChi phi kh~u hao tai san c6 dinhPhi, I~ phiChi phi dl! phongChi phi dich Vl,lmua ngoaiChi phi b~ng ti~n khacTang c{lng

Quy 1.2013VND

2,298,514,6741,364,467,428(1,281,830,796)

49,081,55125,152,504

628,7282,456,014,089

Quy 1.2013VND

6,400,297,921220,280,604369,022,54924,198,345

(288,943,153)735,355,041

1,284,254,2598,744,465,566

Ky bao cao

Ky bao cao

Mftu 56 B09-DN

Quy 1.2012VND

1,075,579,3424,390,203,022(4,568,662,692)

189,425,826121,551

8,416,8501,095,083,899

Quy 1.2012VND

3,634,219,401142,084,279400,423,08665,744,462

385,494,171825,797,684

1,2 I7,940,5 1I6,671,703,594

24 THUE

T~i VP.HCM: C6ng ty phai n(>p tllU~ thu nh~p doanh nghi~p (TNDN) theo mtrc thu~ su~t la 25% tren Iqinhu~n chiu t1lU~.

T~i SEAREE: SEAREE phai n(>p tllU~ thu nh~p doanh nghi~p (TNDN) theo mtrc thu~ su~t la 25% tren lqinhu~n chiu thu~ tu num 2013 do diI h~t thai gian mi~n giam. (Searee 8a N~ng dLrqc Imang thu~ su~t la 20%tren Iqi nhu~n chiu thu~. 8Lrqc mi~n thu~ 2 num va dLrqc giam tru 50% s6 thu~ phai n(>p trong 6 num ti~ptheo k~ tu num 2005).

Chi phi thu~ thu nh~p doanh nghi~p cho ky bao cao dLrqc tinh d~ra VaGthu nh~p chiu thu~ Lrac tinh va tilythu(>c VaGSl! ki~m tra va co th~ co nhfrng di~u chinh cila ca quan tllU~.

Ky bao cao

Chi phi thu~ TNDN hi~n hanhChi phi thu~ TNDN hoan I~iC{lng chi phi thu~ TNDN

25 NGHI~P VI) VOl CAC BEN LIEN QUAN

Quy 1.2013VND

3,586,087,477(121,728,655)3,464,358,822

Quy 1.2012VND

452,951,146877,703,029

1,330,654,175

(a) Nghi~p VI} vo'i cac ben lien quanTrang ky, cac nghi~p Vl,lsau day dLrqc th~c hi~n v6i cac ben lien quan:

i) Nghifp v¥ kiuic vo'i CtlC hen liI!n quanKy bao cao

Chi phi ho~t d(>ng chi h9 Arico

Quy 1.2013VND

131,213,774

20

Quy 1.2012VND

9,594,825

CONG TY CO PHA.N KY NGH$ L~NH

ii) Cac khoan chi cho cac c!lll'Ctrach quan Ij chii chat

Luang va cac quy~n IQ'ig(>pkhac

(b) s6 du' cu6i ky/nam voi cac ben lien quan

DAu ttl'VaO cong ty conCong ty can Arico

Phiii thu khach hangCong ty can Arico

Cac khoiin phiii thu khacCong ty can Arico

Phiii tra ngtl'oi banCong ty can Arico

26 BAa cAo BO PH~N

Quy 1.2013VND

2,582,464,233

Quy 1.2013VND

70,000,000,000

144,335,151

5,702,200,769

Nam

Nam

M~u s6 B09-DN

Quy 1.2012VND

1,382,955,907

Quy 1.2012VND

70,000,000,000

5,702,200,769

718,479,875

rVIN'.~~

Ie,

Thong tin b(>ph~n duQ'c trinh bay thea ITnhVIJC kinh doanh ho~c khu VIJC dja Iy. Cong ty hi~n khong c6 hanm(>tb(>ph~n ca thea ITnhVIJC kinh doanh va khu VIJC dja Iy rna chi ho?t d(>ng trong m(>tb(>ph~n thea ITnhVIJC kinh doanh chfnh yeu la tu vftn, cung cftp va I~p d~t h~ th6ng ca di~n I?nh va a khu VIJC dja Iy duy nhfttla Vi~t Nam. Do d6 Cong ty khong trinh bay baa cao b(>ph~n.

Baa cao tai chfnh rieng Cong ty my d1iduQ'c T6ng giam d6c duy~t ngay 18 thang 04 nam 2013.

Ngtl'oi I~p bi~u

Mai Thi Kim Dung

K~ toan trtl'irng

21

~5Nd .. -.:6 PI.. ... KY j.~ .. .; LA\ ... I I I I I I I I ( I I I I I I live

DVT: d6ng Vi~t Nam

Hisan M- ~ Thuy~t S6 cu6i ky S6 dAu nama so .

Tang ci)ng Tang ci)ngmmh VP.HCM Scarcc LOl}itrll' VP.HCM Scarcc LOl}itrll'A. Hi san ng~n hl}n (100==110+120+130+140i 100 356,788,907,085 139,930,199,609 (4,893,580,586) 491,825,526, I08 321,379,946,168 165,158,491,707 (7,674,616,962) 478,863,820,913I. Ti~n vii cac khoan hro'ng du'o'ng ti~n 110 139,900,089,654 20,164,782,024 - 160,064,871,678 112,297,652,585 6,049,829,922 - 118,347,482,5071. Ti~n III 3 139,900,089.654 20,164.782,024 - 160,064,871,678 112,297,652,585 6,049,829,922 - 118,347,482.5072. Cae khocin IUffilgduang ti€n 112II. Cac khoan dAu tu' tai chinh ng~n h:~n 120 4 37,160,800,114 - - 37,160,800,114 32,464,001,146 - - 32,464,001,146I. Dc1uIu ng~n hiln 121 38,931,047,144 - 38,931,047,144 35,516,078,972 - 35,516.078,9722. D\I phong giam gia dc1utu ng~ h\ln (*) 129 ( 1.770,247,030) - - (1,770,247,030) (3,052,077,826) (3,052,077,826)III. Cac khoan phai thu ng~n hl}n 130 81,112,075,800 26,437,487,054 (4,893,580,586) 102,655,982,268 79,031,299,715 46,976,938,211 (7,674,616,962) 118,333,620,964I. Phai Ihu ella khach hang 131 5 81,302,996,033 29,4 74, 781,493 110,777,777.526 78,885,192,588 50.151,735,336 129,036,927,9242. Tni Imae eho nguiJi ban 132 8,609,695,925 1,515.112,597 10,124,808,522 7,174,159,112 1.677,154,601 8,851,313,7133. Phai Ihu n(Ji b(J ng~n h\ll1 133 4,893,580,586 - (4,893,580,586) - 7,674,616,962 - (7,674,616,962)4. Cae khoan phai Ihu khae 135 6 7,663,567,768 186,299,189 7,849,866,957 6,655,095,565 175,697,652 6,830,793,2175. D\I phong nq phai Ihu ng~n hiln kho doi (*) 139 (21,357,764,512) (4,738,706,225) (26,096,470,737) (21,357,764,512) (5,027,649,378) - (26,385,413,890)IV. Hang tlin kho 140 7 92,329,687,244 91,729,114,720 - 184,058,80 I,964 95,289,682,280 110,464, I05,983 - 205,753,788,263I. Hang 16n kho 141 93,434,410,689 92. 199,094,498 - 185,633,505,187 96,394,405,725 110,970,447,214 207,364,852,9392. D\I phong giam gia hang 16n kho (*) 149 (1,104,723,445) (469,979.778) - (1,574,703,223) (1,104,723,445) (506,341,23 1) - ( 1,611,064,676)V. Hi san ng~n hl}n khae 150 6,286,254,273 1,598,815,811 - 7,885,070,084 2,297,310,442 1,667,617,591 - 3,964,928,0331. Chi phi Ira Imae ng~n h\ln 151 913,546,073 69,651,893 - 983,197,966 25,563,659 101,020,306 - 126,583,9652. ThUl~GTGT duqe khfru tru 152 3,374,194,187 - - 3,374,194,187 623,882,254 - 623,882,2543. Thu~ va cae khoan phai thu Nha nuae 154 8 47,548,430 - 47,548,430 47,548,430 - 47,548,4304. Hi san ng~n h\ln khac 158 1,950,965,583 1,529,163,918 - 3,480,129,50 I 1,600,316,099 1,566,597,285 - 3.166,913.384B. Hi san dai hl}n (200 ==210+220+240+250+: 200 77,244,797,372 10,769,224,038 - 88,014,021,410 76,879, I 08,561 10,886,547,661 - 87,765,656,222I. Cae khoan phai thu dai hl,ln 210II. Hi san e6 djnh 220 6,241,155,258 9,734,171,180 - 15,975,326,438 6,355,419,865 9,798,156,456 - 16,153,576,321I. Hi san e6 djnh hu'u hinh 221 9(a) 1,879,525,121 9,697,742,064 - 11,577,267,185 1,941,766,524 9,747,170,644 - 11,688,937,168- Nguyen gia 222 9,391,615,013 23.176,523,040 - 32,568.138,053 9,296,515,067 22,829,901,378 - 32,126,416,445- Gia tra hao mon luy k~ (*) 223 (7,512,089,892) (13,478,780,976) - (20,990,870,868) (7,354,748,543) (13,082,730,734) - (20,437,479.277)2. Hi san e6 djnh thue tili ehinh 2243. Hi san e6 djnh vo hinh 227 9(b) 4,361,630,137 36,429,116 - 4,398,059,253 4,413,653,341 50,985,812 4,464,639,153- Nguyen gia 228 4,955.152.786 173.603,000 - 5.128,755.786 4.955,152,786 173,603,000 - 5,128,755.786- Gia Irj hao mon luy k~ (*) 229 (593,522,649) (137,173,884) - (730,696.533) (541,499,445) (122,617,188) - (664,116,633)4. Chi phi xay dl!'ng CO' ban diYdang 230 9(e)III. BM di)ng san dAu tu' 240IV. Cae khoan dAu tu' tai ehinh dili hl}n 250 70,000,000,000 - - 70,000,000,000 70,000,000,000 - - 70,000,000,0001. Dc1ulu vao e6ng Iy eon 251 70,000.000.000 - - 70,000,000,000 70,000,000,000 70,000,000,000V. Hi san d:ji hl}n khac 260 1,003,642,114 1,035,052,858 - 2,038,694,972 523,688,696 1,088,391,205 - 1,612,079,901I. Chi phi Ira Imae dai h\ln 261 II 386,775,488 1.013,13 1,541 - 1,399,907,029 28,550,725 1,066.469,888 1,095,020,6132. Hi san Ihu~ Ihu nh~p hoan I\li 262 12 616,866,626 21,921,3 17 - 638.787,943 495,137,971 21,921,317 - 517,059,2883. Hi san dili lwn khae 268Tang ei)ng tili s:ln (270 ==100+200) 270 434,033,704,457 150,699,423,647 (4,893,580,586) 579,839,547,518 398,259,054,729 176,045,039,368 (7,674,616,962 ) 566,629,477,135

1/2

.•.• .., ""'--" :...r ~ ,-',,. .1

. d . \ - I (,--ON I I ":0 P IF'" KY ,'-'"./- LA •••• ) '\Ie

Ngu6n v6n M- < Thuy~t s6 eu6i ky s6 d~u nama so minh VP.HCM Searee Lo~i trir Tang e{tng VP.HCM Searee Lo~i trir Tang e{tng

A. NQ' phai tra (300 = 310+330) 300 162,673,002,119 136,705,410,799 (4,893,580,586) 294,484,832,332 119,485,304,671 163,651,606,335 (7,674,616,962) 275,462,294,044

I. NQ' ng~n h~n 310 136,933,126,905 136,705,410,799 (4,893,580,586) 268,744,957,118 106,924,520,366 163,651,606,335 (7,674,616,962) 262,901,509,739

I. Yay va nq ng~n h\ln 311 13 51.329,120,074 521,625,000 51,850,745,074 24,646,450,823 20,970,606,152 - 45,617,056,975

2. Phai tra eho nguai ban 312 14 35.039,644,286 19,474,960,364 54.514.604,650 35.299,461.079 33,354,854,803 - 68,654,315,882

3. Nguai mua tra ti~n tmae 313 12,873.606,869 83,127,528,722 96.001,135,591 20,024,114,248 88.935.012.038 - 108,959,126,286

4. Thu~ & cae khoan phai nOp Nha nuoe 314 15 1,385.144,255 3,753,025,042 5,138,169,297 400,815,585 2,101,130,903 - 2.501,946.488

5. Phai tra eong nhan vicn 315 2,985,155,850 4,686,129, 101 7,671,284,951 2,918,301,433 3,915,694,619 - 6,833,996,052

6. Chi phi phai tra 316 16 16,152,329,222 13,635,112,032 29,787,441,254 20,386,230,070 105,652,205 - 20,491,882,275

7. Phai tra nOi bO 317 4,893,580,586 (4,893,580,586) - - 7,674,616.962 (7,674,616,962)

8. Cae khoan phai tra, phai nOp khac 319 17 7.882.875.926 1,347.090,606 9,229,966,532 1,111.215,259 1.730.685.785 - 2,841.901,044

9. DIJ phong phai tra ngAn h\ln 320 210.397,409 5,040,130,461 5,250,527,870 437,931,664 4,504,030,983 - 4,941.962,647

10. Ouy khcn thuang & phue Iqi 323 9,074,853,014 226,228,885 9,301,081,899 1,700,000,205 359,321,885 - 2,059,322,090

II. NQ' dai h~n 330 25,739,875,214 - - 25,739,875,214 12,560,784,305 - - 12,560,784,305

1. Doanh tim ehua thIJc hi~n 338 25,739,875,214 - - 25,739,875,214 12,560,784,305 - - 12.560,784,305

B. V6n ehii so' hii'u (400 = 410+430) 400 271,360,702,338 13,994,012,848 - 285,354,715,186 278,773,750,058 12,393,433,033 - 291,167,183,091

I. V6n ehii so' hii'u 410 18 271,360,702,338 13,994,012,848 285,354,715,186 278,773,750,058 12,393,433,033 - 291,167,183,091

I. V 6n dfru tu ella ehu sa hii'u 411 77,320,460,000 4,000,000,000 - 81.320,460,000 77,320,460,000 4,000,000,000 - 81,320,460,000

2. Th~ng du v6n c6 phfrn 412 188.731,182,260 - - 188.731.182,260 188,731,182,260 - - 188.73 1,182,260

3. C6 phi~u ngan quS' (*) 414 (36.869,902,288) - - (36,869,902,288) (36,771,902,288) - - (36,771,902.288)

4. Ouy dfru tu phat trien 417 24,651.474,802 2,729,241,986 - 27,380,716,788 19,564,766.808 2.729.241.986 - 22,294,008,794

5. Ouy dIJ phong tai chinh 418 8.132,046,000 - 8.132,046,000 8,132,046.000 - 8.132.046.000

6. Lqi nhu~n sau thu~ chua philO ph6i 420 9.395,441,564 7,264.770,862 16,660,212.426 21.797.197.278 5,664,191.047 - 27.461,388,325

II. Ngulln kinh phi va cae quy khae 430

Tang e{tng ngulln v6n (440 = 300+400) 440 434,033,704,457 150,699,423,647 (4,893,580,586) 579,839,547,518 398,259,054,729 176,045,039,368 (7,674,616,962) 566,629,477,135

2/2

",. "'I~ '-

I I I rC6NGTYC6PHANK~NGHeL~NH PIl\llvc 02

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Chi tieu M- < Thuy~t Ky nay Ky tmo'ca so minh VP.I-ICM Searee LO:Ji trll' Tang cQng VP.HCM Searee LO:Ji tri'1' Tang cQng

I. Doanh thu ban hang va cung01 93,334,517,640 67,421,731,374 (39,344,304,861 ) 121,411,944,153 45,827,821,283 58,156,72 7,486 (20,516,210,603 ) 83,468,338,166

cfip djch v••.•2. Cac khoan giam tru doanh thu 023. Doanh thu thu~n v~ ban hang

10 19(a) 93,334,517,640 67,421,731,374 (39,344,304,861 ) 121,411,944,153 45,827,821,283 58,156,72 7,486 (20,516,210,603 ) 83,468,338,166va cung dp djch v'.l (10 = 01 - 02)4. Gia v6n hang ban 11 20 88,565,599,519 53,789,682,097 (39,344,304,861 ) 103,010,976,755 42.595,821,420 51,789,323,569 (20,5 16,210,603) 73.868.934,3865. LQi nhu~n gQP v~ ban hang va

20 4,768,918,121 13,632,049,277 18,400,967,398 3,231,999,863 6,367,403,917 - 9,599,403,780cung cfip dich v••.•(20=10-11) -6. Doanh thu ho?t d<)ngtai chfnh 21 19(b) 5,866,756,474 196,290,279 6,063,046,753 5,114,983,176 145,235,001 - 5,260.218,1777. Chi phi tai chfnh 22 21 2,147,643,589 308,370,500 2,456,014,089 102,630,950 992,452,949 1,095,083,899- Trang d6: Chi phi liii vay 23 2,051,060,807 247,453,867 2.298.514.674 179,239,949 - - 179.239.9498. Chi phf ban hang 249. Chi phf quan ly doanh nghi~p 25 22 4,586,305,829 4,158,159,737 8,744,465,566 4,185,845,722 2,485,857,872 6,671,703,59410. Lqi nhu~n thu:1n til' hO:JtdQng kinh doanh 130=20+(21-22)- 30 3,901,725,177 9,361,809,319 - 13,263,534,496 4,058,506,367 3,034,328,097 - 7,092,834,464(24+25)111. Thu nh~p khac 31 162,879,086 326,944,639 489,823,725 12,364,710 4,999 - 12,369,70912. Chi phf khac 32 151,420,146 2,392,809 153,812,955 10,184,648 2,392,806 - 12,577,45413. Lqi nhu~n khac (40 = 31 - 32) 40 11,458.940 324,551.830 - 336,010,770 2,180,062 (2.387.807) (207,745)14. Tang lqi nhu~n k~ toan tmo'c

50 3,913,184,117 9,686,361,149 13,599,545,266 4,060,686,429 3,031,940,290 7,092,626,719thu~ (50 = 30 + 40) - -15. Chi phf thu~ thu nh~p doanh

51 23 1,164,497,190 2,421,590,287 3,586,087,477 149,757,117 303,194,029 452,951,146nghi~p hi~n hanh -16. Chi phf thu~ thu nh~p doanh

52 23 (121,728,655) (121,728,655) 877,703,029 877.703.029nghi~p hoan l?i - - -17. Lqi nhu~n sau thu~ thu nh~p

60 2,870,415,582 7,264,770,862 10,135,186,444 3,033,226,283 2,728,746,261 5,761,972,544doanh nghi~p (60 = 50 - 51 - 52) -18. Lai cO'ban tren ca phi~u 70

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Chi tieu M- < Thuy~t Liiy k~ ky nay Liiy k~ ky trU"lrca so minh VP.HCM Scarce Lo:}i trir Tang cQng VP.HCM Scarce Lo:}i trir Tang cQng

I. Doanh thu ban hang va cung01 93,334,517,640 67,421,731,374 (39,344,304,861 ) 121,411,944,153 45,827,821,283 58,156,72 7,486 (20,516,210,603 ) 83,468,338,166

dip djch vv2. Cac khoan giam trir doanh thu 023. Doanh t1lU thuiin v~ ban hang

10 19(a) 93,334,517,640 67,421,731,374 (39,344,304,861 ) 121,411 ,944, 153 45,827,821,283 58,156,727,486 (20,516,210,603) 83,468,338,166va cung dip dich vv (10 = 01 - 02)4. Giil vim hang ban II 20 88.565,599,519 53,789,682,097 (39,344,304,86 I) 103,010,976,755 42,595,82 I,420 51,789,323,569 (20.5 I6,21 0,603) 73,868,934,3865. LQ'i nhu~n gQP v~ ban hang va

20 4,768,918,121 13,632,049,277 18,400,967,398 3,231,999,863 6,367,403,917 9,599,403,780cung dip djch vv (20=10-11) - -6. Doanh thu ho"lt dQng tai chinh 21 19(b) 5,866,756,474 196,290,279 - 6,063,046,753 5,114,983,176 145,235,00 I - 5,260,218,1777. Chi phi tai chinh 22 21 2,147,643,589 308,370,500 - 2,456,014,089 102,630,950 992,452,949 - 1,095,083,899- Trong do: Chi phi fiii I'ay 23 2,05 I,060,807 247,453,867 - 2.298.5f4.674 179,239,949 - - f 79,239. 9498. Chi phi ban hang 249. Chi phi quan Iy doanh nghi~p 25 22 4,586,305,829 4,158,159,737 - 8,744,465.566 4,185,845,722 2,485,857,872 6,671,703,59410. LQ'i nhu~n thuiin tir ho:}tdQng kinh doanh 130=20+(21-22)- 30 3,901,725,177 9,361,809,319 - 13,263,534,496 4,058,506,367 3,034,328,097 - 7,092,834,464(24+25)1II. Thu nh~p khac 3 I 162,879,086 326,944,639 - 489,823,725 12,364,710 4,999 - 12,369,70912. Chi phi khac 32 151,420,146 2,392,809 - 153.812.955 10,184,648 2,392,806 12,577,45413. Lgi nhu~n khac (40 = 31 - 32) 40 11.458,940 324,551,830 - 336,010,770 2.180,062 (2,387,807) - (207,745)14. T5ng IQi nhu~n k~ toan tmo-c

50 3,913,184,117 9,686,361,149 13,599,545,266 4,060,686,429 3,031,940,290 7,092,626,719thu~ (50 = 30 + 40) - -15. Chi phi thu~ thu nh~p doanh

51 23 1,164,497,190 2,421,590,287 3.586.087,477 149,757,117 303,194,029 452,951,146nghi~p hi~n hanh - -16. Chi phi thu~ thu nh~p doanh

52 23 (121,728,655) (121,728,655) 877,703,029 877,703,029nghi~p hoan I~i - - -17. LQ'i nhu~n sau thu~ thu nh~p

60 2,870,415,582 7,264,770,862 10,135,186,444 3,033,226,283 2,728,746,261 5,761,972,544doanh nghi~p (60 = 50 - 51 - 52) - -18. Lai co' ban tren c5 phi~u 70

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