r- cong tv co phan nu'oc glai khat chu'o'ng du'o'ng...
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CONG TV co PHAN NU'OC GlAI KHAT CHU'O'NG DU'O'NG
BAo cAo TAl CHiNHCHO NAM TAl CHiNH K~T THUC NGAV 31 THANG 12 NAM 2013
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CONG TY co PHAN NU'OC GlAI KHAT CHU'O'NG DU'O'NG
BAo cAo TAl CHiNHCHO NAM TAl CHiNH K~T THUC NGAy 31 THANG 12 NAM 2013
Bao cao ki~m toan
TRANG
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NQIDUNG
Thong tin ve doanh nqhiep
Bao cao cua Ban Giam d6c
Bang can d6i kE§toan (Mau 56 B 01 - ON)
Bao cao kE§tqua heat dong kinh doanh (Mau 56 B 02 - ON)
Bao cao tuu chuyen tien t$ (Mau 56 B 03 - ON)
ThuyE§tminh bao cao tai chinh (Mau 56 B 09 - ON)
~~43-ON1 NHI
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CONG TY co PHAN NU'OC GIAI KHAT CHU'O'NG DU'O'NG
THONG TIN V~ DOANH NGHII;P
Gi~y ch(rng nhan dang kydoanh nghi~p se 4103002362 ngay 2 thang 6 narn 2004 do Sa Ke hoach va f)~u
tu TP. He Chi Minh cap.r
Gi~y chLrng nhan dang ky doanh nghi$p da duoc dieu chTnh nhieulan va Gi~y chLrng nhan dang ky doanh nghi$p g~n nh~t s60300584564 nqay 1 thanq 6 nam 2013 do Sa Ke hoach va f)~u tuTP. He Chi Minh cap.
HQi d6ng Quim tr] Ong Tr~n f)LrC H6a
Ong Hoang Chi Thanh
Ong Hoang Chi Thanh
Ong Le Tu~nOng Nguyen Thanh f)LrC
Ong Pharn Viet Bac
Ong Va Van Tho
Ban Giam d6c Ong Hoang Chi ThanhOng Hoang Quang DOngBa Nguyen Thuy PhuonqOng Va Van ThoBa Huynh Thi Anh Nguy$t
Ban ki~m soat Ong DU'O'ngChi HungBa Nguyen Thi Ngoc DungOng Ly Minh Hoang
NgU'cYidal di~ntheo phap lu~t Ong Hoang Chi Thanh
Chu tich(tCPnqay 27 thanq 4 narn 2013)Chu tich(cho den nqay 26 thanq 4 narn 2013)Thanh vien(tCPnqay 27 thanq 4 nam 2013)Thanh vienThanh vien(tCPnqay 27 thanq 4 nam 2013)Thanh vien(cho den nqay 26 thanq 4 nam 2013)Thanh vien(tCPnqay 27 thanq 4 narn 2013)
Tbng Giarn d6cGiarn d6c dieu hanh san xuatGiarn d6c Tai chinhGiam d6c f)~u tu cung LrngGiarn d6c Kinh doanh
TrU'ang banThanh vienThanh vien(tCPngay 27 thanq 4 narn 2013)
Tbng Giarn d6c
Tru so chinh 606 Va Van Ki$t, Phuonq Cau Kho, Ouan 1,Thanh ph6 He Chi Minh, Viet Nam
Ki~m toan vlen Cong ty TNHH PricewaterhouseCoopers (Vi$t Nam)
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CONG TY co PHAN NU'OC GIAI KHAT CHU'O'NG DU'O'NG
TRAcH NHleM CUA BAN GIAM DOC DOl Val cAc BAo cAo TAl CHiNH
Ban Giarn d6c cua Cong ty Co phan NU'cYcgiai khat Chuonq DU'O'ng("Cong ty") chiu trachnhiern I~p cac bao cao tai chinh th~ hien trung thuc va hop Iy tlnh hlnh tai chinh cua Cong tytai nqay 31 thanq 12 nam 2013 va ket qua heat dong kinh doanh va luu chuyen tien t$ cua narntal chinh ket thuc vao ngay neu tren. Trong viec SOC;lnlap cac bao cao tai chinh nay, Ban Giamd6c duoc yeu cau phai:
• chon lu'a cac chinh sach ke toan phu hop va ap dunq mot each nhat quan;• thuc hien cac xet dean va uoc tinh mot each hop Iy va than tronq: va• SOC;lnI~p cac bao cao tal chinh narn tal chinh tren co sa don vi heat dong lien tuc tnr khi
khong thich hop d~ cho la Cong ty se tiep tuc heat dong.
Ban Giarn d6c cua Cong t¥ chiu trach nhiern bao dam rang cac so sach ke toan dung dan daduoc thiet I~p va duy trl de th~ hien tlnh hlnh tai chinh cua Cong ty voi dO chinh xac hop Iy talmol thai di~m va d~ lam co sa soan I~p cac bao cao tai chinh tuan thu theo che do ke toandU'Q'ctrlnh bay a Thuyet minh s6 2 cua cac bao cao tai chinh. Ban Giarn d6c cua Cong ty cOngchiu trach nhiern d6i voi viec bao v$ cac tai san cua Cong ty va thuc hien cac bien phap hop Iyd~ ph6ng nglfa va phat hien cac gian lan va cac sai s6t khac.
PHE CHuAN cAc BAo cAo TAl CHiNH
Theo day, chunq toi phe chuan cac bao cao tai chinh dinh kern tlf trang 5 den trang 32. Cacbao cao tai chinh nay phan anh trung thuc va hop Iy tlnh hlnh tal chinh cua Cong ty tal nqay 31thang 12 narn 2013, cOng nhu' ket qua hoat dong kinh doanh va cac lu6ng luu chuyen tien t$cua narn tai chinh ket thuc cunq nqay neu tren phu hop vo'i cac Chuan muc Ke toan Vi$t Nam,Che do Ke toan (Doanh nqhiep) Vi$t Nam va cac quy dinh phap Iy c6 lien quan den viec I~p vatrlnh bay bao cao tai chinh tai Viet Nam.
Thay mat Ban Giarn d6c
'ng Chi Thanh ~NgU'ai dai dien theo phap luat
TP. H6 Chi Minh, nvoc CHXHCN Viet NamNgay 21 thang 2 narn 2014
2
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BAo cAo KI~M ToAN DOC LAp GO'I cAc co DONG COA CONG TY co PHAN NU'OCGlAI KHAT CHU'O'NG DU'ONG'
Chung toi dfl kiE§mtoan bao cao tai chfnh kern theo cua Cong ty c6 phan Nuo'c Giai KhatChuonq DU'O'ng("Cong ty") dU'Q'clap vao nqay 31 thanq 12 nam 2013 va duoc Ban Giam docphe duyet vao ngay 21 thanq 2 narn 2014. Bao cao tai chfnh nay bao g6m: bang can doi ketoan tai ngay 31 thanq 12 narn 2013, bao cao ket qua heat d(>ngkinh doanh, bao cao luuchuyen tien t$ cho nam tal chfnh ket thuc cunq nqay neu tren, va thuyet minh bao cao tai chfnhbao g6m cac chfnh sach ke toan chu yeu tu trang 5 den trang 32.
Trach nhiem cua Ban Giam d6c
Ban Giarn doc Cong ty chiu trach nhiern v~ viec lap va trinh bay trung thuc va hop Iy bao caotal chfnh cua Cong ty theo cac Chuan rnuc Ke toan Viet Nam, Che d(>Ke toan (Doanh nqhiep)Viet Nam va cac quy dinh phap Iy c6 lien quan den viec lap va trinh bay bao cao tal chfnh vachiu trach nhiern v~ kiE§mscat n(>ib(>rna Ban Giarn doc xac dinh la can thiet dE§dam bao choviec lap va trinh bay bao cao tai chfnh khong c6 sai s6t tronq yeu do gian lan hoac nham Ian.
Trach nhiem cua Ki~m toan vien
),)Trach nhiern cua chunq toi la dU'a ra y kien v~ bao cao tal chfnh nay dua tren ket qua cuockiE§mtoano Chung toi dfl tien hanh kiE§mtoan theo cac Chuan rnuc KiE§mtoan Viet Nam. Cacchuan muc nay yeu cau chunq toi tuan thu chuan rnuc va cac quy dinh v~ dao dCfc ngh~nqhiep, lap ke hoach va thuc hien cuoc kiE§mtoan dE§dat duoc Sl,J' dam bao hop Iy v~ viec li$ubao cao tai chfnh cua Conq ty c6 con sai s6t tronq yeu hay khong.
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Cong viec kiE§mtoan bao g6m thuc hien cac thu tuc nharn thu thap cac bang chunq kiE§mtoanv~ cac so lieu va thuyet minh tren bao cao tai chfnh. Cac thu tuc kiE§mtoan duoc lua chon duatren xet doan cua kiE§mtoan vien, bao g6m danh gia rui ro c6 sai s6t tronq yeu trong bao cao taichfnh do gian lan hoac nharn Ian. Khi thuc hien danh gia cac rui ro nay, kiE§mtoan vien dfl xe~xet kiE§msoat n(>i~(>cua, CO!lg ty lien quan ,den viec lap va trinh bay bao cao tai ,chfnh trung ~\t'thuc va h9'P Iy nharn thiet ke cac t~u tuc kiern toan phu ,hQ'pvoi tinh hinh thuc te, tuy nhien ~~.~kh,ong nharn rnuc dfch, diza ra y kien ve hieu qua cua kiem soat n(>ib(>cua qong ty. Cong vi$o~ *kiern toan cLmg bao gom viec danh gia ~fnh thfch hop cua cac ~hfnh sach ke toan duoc ap J:dunq va tfnh hop Iy cua cac uoc tfnh ke toan cua Ban Giarn doc cOng nhu danh gia viec trinhlbay t6ng thE§bao cao tai chfnh. /
Chung toi tin tU'ang rang cac bang chunq kiE§mtoan ma chunq toi dfl thu thap dvoc la day duva thfch hop lam co sa cho y kien kiE§mtoan cua chunq toi.
3..........................................................................................................................................................................................................................................: Cong ty TNHH PricewaterhouseCoopers Vi('jtNam, LtJU 4, Saigon Tower, 29 Le Du~n, Qu~n 1, TP. Ho Chi Minh, Vi('jtNamDT: +84 (8)38230796, Fax: +84 (8) 38251947, www.pwc.com/vn
D~ng~se Gi~y CN DKHN kit§m toan: 0620-2013-006-1
pwc
y ki~n cua ki~m toan viEm
Theo 'I ki~n cuachunq toi, bao cao tai chinh da phan anh trung thuc va hop 1'1,tren cac khiacanh tronq y~u, tlnh hlnh tai chinh cua Cong ty tai nqay 31 thanq 12 narn 2013, cOng nhu k~tqua heat dong kinh doanh va tinh hlnh luu chuyen tien t$ cho nam tai chinh k~t thuc cunq nqayneu tren, phu hop voi cac Chuan rrurc K~ toan Viet Nam, Ch~ do k~ toan (Ooanh nqhiep) Vi$tNam va cac quy dinh phap 1'1co lien quan d~n viec lap va trlnh bay bao cao tai chinh.
van d~ can nhan manh
Khong dua ra 'I ki~n kit§m toan nqoai tnr, chunq toi can luu 'I d~n Thuy~t minh s6 2.1 cua baocao tai chinh cho thay trong narn tai chinh k~t thuc nqay 31 thanq 12 nam 2013, Cong ty dakhong ghi nhan khoan dl,.l'ph6ng tro cap thoi viec do ap dunq Cong van s6 16709/STC-TCONdo Cue Tai Chinh Ooanh Nghi$p true thuoc So Tai Chinh ban hanh nqay 3 thanq 12 narn 2013.Cach xtY 1'1nay khong phu hop voi Chuan muc K~ toan Viet Nam s6 18 - Cac khoan dl,.l'ph6ng,tai san va no tiem tang. Chuan muc nay yeu cau khoan dl,.l'ph6ng duoc I~p khi doanh nghi$pco nghia vu no hien tai do k~t qua tLr mot su' kien da xay ra. Theo do, du' ph6ng tro cap thoiviec tai ngay 31 thanq 12 nam 2013 da bi ghi nhan thieu 9.974.770.411 dong Viet Nam (tainqay 31 thanq 12 narn 2012 la 16.797.165.890 dong Viet Nam).
Van d~ khac
Bao cao tai chinh cua Cong ty cho narn tai chinh k~t thuc tal nqay 31 thanq 12 nam 2012 duockiern toan b6>imot don vi kit§m toan khac ma bao cao kit§m toan cua ho de ngay 18 thanq 1narn 2013 dua ra 'I ki~n chap nhan toan phan.
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NhU'da neu trong thuyet minh 2.1 cua cac bao cao tai chinh, cac bao cao tai chinh kern theokhonq nharn rnuc dich phan anh tlnh hlnh tai chinh, k~t qua heat dong kinh doanh va luuchuyen tien t$ theo cac nquyen tik va thong 1$k~ toan da dU'Q'cthua nhan 6>cac nuoc va cactht§ che khac nqoai nuoc CHXHCN Vi$t Nam, va hon nC/'a,cOng khong danh cho nhC/'ngngU'6'i stY dunq nao khonq bi~t cac nquyen tac, cac thu tuc va cac thong 1$k~ toan Viet Nam.
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CONG TY co PHAN NU'OC GlAI KHAT CHU'O'NG OU'O'NGMau 56 B 01 - ON
BANG CAN DOl KE ToAN
T~i ngay T~ingayMa Thuyet 31.12.2013 31.12.201256 TAl SAN minh VND VND
100 TAl SAN NGAN H~N 260.050.690.663 188.626.449.500
110 Ti~n va cac khoan tlJ'O'ng dlJ'O'ng ti~n 3 57.396.510.072 48.194.287.941111 TiE§n 27.396.510.072 23.194.287.941112 Cac khoan tuonq dU'O'ngtien 30.000.000.000 25.000.000.000
120 Cac khoan dau tu tal ehinh ng~n han 151.000.000.000 79.000.000.000121 £)tw tu ng~n han 4 151.000.000.000 79.000.000.000
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130 cac khoan phai thu ng~n han 10.299.244.307 20.734.324.108 .\)~f•...--- Phai thu khach hang ::b~131 5 8.133.378.247 19.365.687.405
132 Tra truoc eho ngU'cYiban 184.289.564 128.676.489 01
ie'135 Cac khoan phai thu khac 6 3.413.271.669 2.308.312.348 .\,iO'139 Dl,J' ph6ng phai thu ng~n han kh6 d6i (1.431.695.173) (1.068.352.134) ,'J
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140 Hang tbn kho 7 40.501.463.620 39.694.899.859'=-.::
141 Hang ton kho 40.502.541.620 40.366.642.723149 Dl,J' ph6ng giam gia hang t6n kho (1.078.000) (671.742.864)
150 Tai san ng~n han khac 853.472.664 1.002.937.592 ~~
151 Chi phi tra truce ng~n han 219.609.083 496.443.322 cO,154 Thu€! va cac khoan khac phai thu Nha CHNI
nU'cYe 8 65.996.013 wml158 Tai san ng~n han khac 9 567.867.568 506.494.270 '1~1.'--.
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Cac thuyet minh tl1 trang 10 den trang 32 113 mot phan cau thanh cac bao cao tal chfnh nay.
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CONG TY co PHAN NU'OC GIAI KHAT CHU'O'NG DU'O'NGMau 56 B 01 - ON
BANG CAN DOl KE ToAN(ti~p theo)
T~i ngay T~i ngayMa Thuy~t 31.12.2013 31.12.201256 TAl SAN (ti~p theo) minh VND VND
200 TAl SAN DAI H~N 46.268.980.490 44.019.513.611
210 Cac khoan phai thu dai han 34.300.000 34.300.000218 Phai thu dai han khac 34.300.000 34.300.000
220 Tal san e6 djnh 37.188.134.873 34.994.614.285221 Tai san c6 dinh hCfu hlnh 10(a) 9.458.878.553 6.433.668.357222 Nguyen gia 52.639.231.669 49.695.993.833 -223 Gia tri hao man IOy k~ (43.180.353.116) (43.262.325.476) )2.- ,... ....:J
227 Tal san c6 dinh va hlnh 10(b) 21.850.406.516 64.698.786 ·H.228 Nguyen gia 22.364.024.426 263.688.400 . \A
229 Gia tri hao man IOy k~ (513.617..910) (198.989.614) .J1-
230 Chi phi xay dl,mg co ban dO>dang 10(c) 5.878.849.804 28.496.247.142\-!.-
250 Cae khoan dau tlJ' tal ehinh dal han 8.750.000.000 8.750.000.000258 £)~u tu dai han khac 11 8.750.000.000 8.750.000.000
lQOI--...260 Tal san dai han khac 296.545.617 240.599.326 ,G261 Chi phi tra truce dai han 58.332.750 2.386.459 EM I262 Tai san thue thu nhap hoan I~i 222.212.867 222.212.867 ,~~~268 Tal san dai han khac 16.000.000 16.000.000 NJ
270 TONG TAl SAN 306.319.671.153 232.645.963.111 He)=,....
Cac thuyet minh tCYtrang 10 den trang 32 la mot phan dIU thanh cac bao cao tal chfnh nay.
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CONG TY co PHAN NU'OC GIAI KHAT CHU'ONG DU'ONGMau s6 S 01 - DN
SANG CAN DOl KI: ToAN(ti~p theo)
ThuyMT~i ngay T~i ngay
Ma 31.12.2013 31.12.2012s6 NGUON VON minh VND VND
300 NO' PHAI TRA 121.336.554.737 55.809.901.292
310 NQ' ngan han 121.180.804.737 55.654.151.292312 Phai tra ngU'ai ban 12 45.712.665.917 21.718.019.724313 Nquoi mua tra tien truce 13 8.175.689.214 89.882.910314 Thue va cac khoan phai nop Nha nuoc 14 17.093.948.193 5.875.718.365315 Phai tra ngU'ai lac dong 15 14.139.785.962 6.537.326.029316 Chi phi phai tra 16 22.128.971.813 16.275.938.345319 Cac khcan phai tra, phai ncp ngan han
khac 17 3.216.575.828 3.046.530.129320 DI,l' ph6ng phai tra ngan han 18 5.547.318.391323 Quy khen thU'cYng,phuc IO'i 19 5.165.849.419 2.110.735.790
330 NO' dai han 155.750.000 155.750.000333 Phai tra dai han khac 33(b) 155.750.000 155.750.000
400 VON CHO Sa HO'U 184.983.116.416 176.836.061.819
410 Von chu sO>hCPu 184.983.116.416 176.836.061.819411 V~n g6p cua chu scyhCfu 20, 21 85.000.000.000 85.000.000.000414 Co phieu quy 21 (347.276.838) (347.276.838)417 Quy dau tU' phat trien 21 74.771.910.450 62.146.555.349418 Quy dl,l' ph6ng tai chinh 21 8.500.000.000 7.316.984.371420 LO'i nhuan sau thue chua phan phoi 21 17.058.482.804 22.719.798.937
440 TONG NGUON VON 30~.319.671.153 232.645.963.111
cAc CHI TIEU NGOAI SANG cAN DOl KI: ToAN
T~ingay31.12.2013
T~ingay31.12.2012
V~t tu, hang h6a nhan giCf ho, nhan gia conqNO'kh6 d6i da XLr IyNqoa: t~ cac loai+ USD+ EUR
29.058.979.976 22.936.979.0002.177.520.282 2.177.520.282
40.155497
~<:-----Nguyen Thi Thu ThuyNgU'ai lap
N~uyen Kien OuocKe toan trU'cYng
Cac thuyet minh tCY trang 10 den trang 32 la mot phan cau thanh cac bao cao tal chfnh nay.
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CONG TY co PHAN NU'OC GIAI KHAT CHU'O'NG OU'O'NGMau s6 B 02 - ON
K~T QUA HO~T DONG KINH OOANH
Nam tal chinh k~t thuc ngayMa Thuy~t 31.12.2013 31.12.2012s6 minh VN£> VN£>
01 Doanh thu ban hang 418.983.869.655 333.989.749.640
02 Cac khoan giam tnr doanh thu (7.085.837.509) (6.958.762.350)
10 Doanh thu thuan v~ ban hang 23 411.898.032.146 327.030.987.290
11 Gia v6n hang ban 24 (298.168.198.831) (241.428.052.008)
20 LQ'i nhuan gQP v~ ban hang 113.729.833.315 85.602.935.282
21 Doanh thu heat dong tai ehinh 25 13.071.886.924 15.258.657.27322 Chi phi tal ehinh 26 (47.765.390) (49.972.185)24 Chi phi ban hang 27 (49.669.319.394) (41.818.029.5' )". ,25 Chi phi quan Iy doanh nqhiep 28 (37.267.394.659) (27.538.115.3;
~. \. 130 LQ'i nhuan tw hoat dQng kinh doanh 39.817.240.796 31.455.475.46
J~$'
31 Thu nhap khac 4.400.532.347 1.613.471. ~32 Chi phi khae (6.390.520.964) (19.461.321)40 (L6)/IQ'i nhuan khac 29 (1.989.988.617) 1.594.009.873
50 TOng lQ'i nhuan k~ toan trwoc thue 37.827.252.179 33.049.485.342
51 Chi phi thue TNDN hi~n hanh 30 (11.607.090.540) (7.975.15 623)
~52 Chi phi thu~ TNDN hoan liili
60 LQ'i nhuan sau thu~ TNDN 26.220.161.639 25.074.32
70 Lai coo ban trim cO phieu 22 3.093
Nguyen Thi Thu ThuyNgU'ai lap
N~uyen Kien QuaeKe toan tmong
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CONG TV co PHAN NU'OC GlAI KHAT CHU'O'NG DU'O'NGMau 56 B 03 - ON
BAo cAo LU'U CHUYEN TIEN Te(Theo phU'O'ng phap gian ti~p)
Nam tal chinh k~t thuc ngayMa Thuy~t 31.12.2013 31.12.201256 minh VND VND
LU'U CHUYEN TIEN TlJ' HOAT DONG KINH DOANH01 LQ'i nhuan truoc thue . . 37.827.252.179 33.049.485.342
r £)ieu chTnh cho cac khoan:02 Khau hao tal san co dinh 1O(a),1O(b) 2.386.335.192 2.006.780.87203 Cac khoan dl,J'phonq 5.239.996.566 438.678.43304 (Uii)/Io chenh lech ty gia chua thuc hien 25 (887.628) 2.402.10005 U3i tCPheat dong dau tu (12.764.892.593) (15.118.852.151)08 LQ'i nhuan tll' hoat dQng kinh doanh
trll'&c nhO>ng thay doi v6n Ill'u dQng 32.687.803.716 20.378.494.59609 Giam/(tang) cac khoan phai thu 11.721.698.810 (1.301.671.884)10 Tang hang ton kho (135.898.897) (3.620.498.506)11 Tang/(giam) cac khoan phai tra 55.424.515.742 (10.249.217.728)12 Giarn cac chi phi tra truoc 220.887.948 3.434.869.27414 Thue thu nhap doanh nghi$p da nop (10.211.820.427) (6.356.658.907)
~15 Thu khac tCPhoat dong kinh doanh 712.404.000 863.476.20016 Chi khac tCPheat dong kinh doanh (3.666.335.548) (1.517.307.790) j(~20 Lll'u chuyen ti~n thuan tll' hoat dQng kinh doanh 86.753.255.344 1.631.485.255 \~rr:
LU'U CHUYEN TIEN TlJ' HOAT DONG DAu TU'Chi de mua sarn, xay dl,J'ngTSC£)
,21 (4.881.178.092) (4.068.409.883)23 Chi mua cac conq CL,J no cua don vi khac (151.000.000.000) (79.000.000.000)26 Thu hoi dau tU' g6p van vao don vi khac 79.000.000.000 10.041.955.00027 Thu lai cho vay, co tuc va IO'inhuan duoc chia 12.040.873.655 11.252.433.40130 Lll'u chuyen ti~n thuan tll' hoat dQng d~u tll' (64.840.304.437) (61.77 4.021.482)
LU'U CHUYEN TIEN TlJ' HOAT DONG TAl CHiNH36 Co tuc, IO'inhuan da tra cho chQ sa hQ>u (12.711.468.750) (12.716.460.000)40 Lll'u chuyen thuan tll' hoat dQng tal chinh (12.711.468.750) (12.716.460.000)
50 t.uu chuyen ti~n thuan trong nam 9.201.482.157 (72.858.996.227)
60 Ti~n va tll'O'ng dll'O'ng ti~n d~u narn 3 48.194.287.941 121.053.284.16861 Anh hU'ang cua thay doi ty qia quy doi 739.974
70 Ti~n va tll'O'ng dll'O'ng ti~n cuol nam 3 57.396.510.072 48.194.287.941
Nguyen Thi Thu ThuyNgU'oi lap
N~uyen KiE§nQuaeKe toan tru>&ng
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Cac thuyet minh tCPtrang 10 den trang 32 la mot phan cau thanh cac bao cao tal chinh nay.
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CONG TY co PHAN NU'OC GlAI KHAT CHU'O'NG DU'O'NGMau 56 B 09 - ON
THUYET MINH BAo cAo TAl CHiNHCHO NAM TAl CHiNH KET THUC NGAy 31 THANG 12 NAM 2013
1 D~C DIEM HO~T DONG CUA CONG TY
Cong ty C6 phan NU'cYcgiai khat Chuonq DU'O'ng("Cong ty") duoc chuyen d6i tll' doanhnghi$p Nha nuoc thanh Cong ty c6 phan theo quyet djnh s6 242/2003/Qf)-BCN nqay30 thang 12 nam 2003 cua Be)Cong nghi$p.
Cong ty duoc thanh I~p tai nuoc CHXHCN Vi$t Nam thee gi~y chung nhan dang kydoanh nghi$p s6 4103002362 dang ky I~n dau nqay 2 thanq 6 nam 2004 do Sa K~hoach va f)au tu TP. H6 Chi Minh cap. Gi~y chunq nhan dang ky doanh nghi$p daduoc diE§uchlnh nhieu I~n va gi~y chung nhan dang ky doanh nghi$p gan nhat s60300584564 ngay 1 thanq 6 narn 2013 do Sa K~ hoach va f)au tu Thanh ph6 H6 ChfMinh cap.
Nqay 21 thanq 12 narn 2006, c6 phieu cua Cong ty duoc niem y~t tren thi tnronqchung khoan Thanh ph6 H6 Chf Minh theo Gi~y phep Niern y~t s6 71/2006/GCNCP-CNTTLK do Oy Ban Chung khoan Nha nuoc cap nqay 21 thanq 12 narn 2006.
Heat de)ng chfnh cua Cong ty la san xuat, mua ban d6 u6ng (khong hoat de)ng tai khudan CU'tap trung), san xuat kinh doanh nquyen vat lieu, bao bl, thiet bi, cong ngh$nqanh san xuat d6 u6ng, kinh doanh nha, rnoi gicYib~t de)ng san.
Tal nqay 31 thanq 12 nam 2013, Cong ty co 378 nhan vien (tai nqay 31 thanq 12 narn2012: 396 nhan vien).
2 CHuAN Ml)'C vA CHE DO KE ToAN Ap DVNG
2.1 Coo 56> cua vi~c soan I~p cac bao cao tal chinh
Bao cao tai chfnh duoc soan I~p theo nquyen tac gia g6c.
Cac bao cao tai chfnh da duoc soan I~p theo cac Chuan rnuc K~ toan Vi$t Nam, Chede) K~ toan (Doanh nghi$p) Viet Nam va cac quy dinh phap Iy co lien quan d~n viec I~pva trlnh bay bao cao tai chfnh Viet Nam. Cac nquyen tac va thong 1$k~ toan SLP dl,mgtai nuoc CHXHCN Viet Nam co th~ khac vcYicac nguyen tac va thong 1$k~ toan tal cacnuoc va cac th~ ch~ khac,
Cong ty nhan dU'Q'cCong van s6 16709/BTC-TCDN do Cl,JCTal Chfnh Doanh Nghi$ptrue thuoc Be)Tai Chfnh ban hanh vao nqay 3 thang 12 narn 2013. Theo do, Cong tykhong phai lap du' phonq tro cap thai viec,
Anh hU'ang cua viec ap dunq Cong van nay tren bang can d6i k~ toan cua Cong ty talnqay 31 thanq 12 narn 2013 la khoan dl,J'phong tro cap thai viec s6 tien la9.974.770.411 d6ng Viet Nam khonq duoc ghi nhan (tal nqay 31 thang 12 narn 2012 la16.797.165.890 d6ng Viet Nam).
2.2Nam tal chinh
Nam tal chfnh cua Cong ty bat dau tll' nqay 1 thanq 1 d~n nqay 31 thanq 12.
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CONG TY co PHAN NU'OC GlAI KHAT CHU'O'NG OU'O'NGMau 56 B 09 - ON
2.3 DO"nvi ti~n t~ 5lP dl,lng trong k~ toan
BO'n vi tiEmt$ SLrdunq trong ke toan va dU'O'ctrlnh bay tren bao cao tal chinh la d6ngViet Nam.
Cac nqhiep vu phat sinh b~ng nqoai t$ dU'O'cquy d6i theo ty gia ap dl,lng tai nqay phatsinh nghi$p vu. Chenh lech ty gia phat sinh tll' cac nqhiep vu nay duoc ghi nhan ta thunhap hoac chi phi trong bao cao ket qua heat dong kinh doanh.
Tai san va no phai tra b~ng tien c6 gac nqoai t$ tal nqay cua bang can dai ke toanduo'c qui d6i theo ty gia ap dl,lng tai ngay bang can dai ke toano Chenh lech ty gia phatsinh tll' viec qui d6i nay duoc ghi nhan la thu nhap hoac chi phi trong bao cao ket quaheat dong kinh doanh.
2.4 H~ th6ng va hinh thuc 56 k~ toan ap dunqr:
Cong ty SLrdl,lng hlnh thuc phan rnem ke toan de ghi s6 cac nqhiep vu kinh te phat sinh.
2.5 Ti~n va cac khoan twO"ngdwO"ngti~n
Tien va cac khoan tuonq dU'O'ngtien bao g6m tien mat tai quy, tien gLri nqan hang, tiendang chuyen, tien gLri khong ky han va cac khoan dau tu ngan han khac c6 thai handao han ban dau khong qua ba thanq.
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2.6 Khoan phal thu khach hang
Cac khoan phai thu khach hang dU'O'cthe hien theo gia trl ghi tren h6a don gac tnr dl,l'phonq cac khoan phai thu kh6 doi duoc uoc tinh dua tren viec ra scat cua Ban Giarndoc dai voi t~t ca cac khoan con chua thu tal thai diem cuoi nam. Cac khoan no dU'O'cxac dinh la khong the thu h6i S8 dU'O'cx6a s6.
Hang tbn kho2.7
Hang ton kho duoc the hien theo gia thap hon giCra gia gac va gia tri thuan c6 the thuchien duoc. Gia gac duoc xac dinh tren co sa blnh quan gia quyen va bao g6m t~t cacac chi phi mua, chi phi che bien va cac chi phi khac c6 duoc hang ton kho a dia diemva tranq thai hien tai. Trong trU'ang hop cac san pharn dU'O'csan xuat, gia gac baog6m tat ca cac chi phi true tiep va chi phi san xuat chung dua tren rmrc dO heat dongblnh thU'ang. Gia tri thuan c6 the thuc hien duoc la gia ban uoc tinh cua hang t6n khotrong ky kinh doanh blnh thU'ang tnr chi phi uoc tinh de hcan thanh san pharn va chiphi uoc tinh can thiet cho viec tieu thu Khi can thiet thl dl,l' phonq dU'O'clap cho hangton kho bi loi thai, cham lu'u chuyen va bl hong.
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CONG TY co PHAN NU'OC GIAI KHAT CHU'O'NG DU'O'NGMau s6 B 09 - ON
2.8 oau tU'
(a) 8fiu tu ng~n han
Cac khoan dau tu ng~n han 113nhCI'n~khoan dfiu tu c6 thai han dao han it hon 12thang ke tlY nqay lap bang can d6i ke toano
(b) 8fiu tu dai han khac
Cac khoan dfiu tu dai han khac 113cac khoan dfiu tu v6n .dU'oi 20% quyen bieu quyetVaGcac ccnq ty niern yt§t va chua niern yt§t dU'Q'cCong ty narn giCf rna khong c6 'I dinhban di trong vonq 12 thanq ke tlY nqay lap bang kt§toano Cac khoan dfiu tu nay duocghi nhan ban dfiu theo gia g6c. Dl,l' phonq giam gia dfiu tU' duoc I$p khi c6 Sl,l'giam giatri cua cac khoan dfiu tU' nay.
Tal san c6 dinh
Tei sen co c1jnh hu'U hlnh va tel sen co c1jnh va hinh
Tai san c6 dinh duoc phan anh theo nguyen gia tnr khau hao IOy kt§. Nguyen qia baogem cac chi phi lien quan true tiep dt§n viec c6 duoc tai san c6 dinh.
Khau hao
2.9
Tai san c6 dinh duoc khau hao theo phuonq phap dU'ang thang de giam dfin nquyengia tai san trong suet thai gian hCfudl,mg U'oc tinh. Thai gian khau hao cua cac nh6mtai san nhu sau:
Nha cira, vat kit§n trueNha xU'ang va may m6cPhuonq tien van taiDunq cu quan 1'1Phfin rnern may tinhNhan hieu hang h6a
5 - 195-86-83-7
3 - 1010
Ouyen Slf dl,lng d~t c6 thai han dU'Q'Ckhau hao theo phuonq phap dU'ang thang trong50 narn va S8 b~t dfiu khau hao khi dtra VaGSlf dunq.
Thanh 19
Lai va 10 phat sinh do thanh 1'1nhU'Q'ng ban tai san c6 dinh duoc xac djnh bang s6chenh lech giCfa s6 tien thu thuan do thanh 1'1voi gia tri con lai cua tai san va duoc ghinh$n 113thu nhap hoac chi phi trong bao cao kt§t qua heat dong kinh doanh.
2.10 Chi phi tra truoc
Chi phi tra truce bao gem cac chi phi tra truoc ng~n han hoac chi phi tra truoc dai hantren bang can d6i kt§toan va chu yt§u 113cac conq cu, dunq cu san xu~t da dU'a VaGSlfdunq.
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CONG TY co PHAN NU'OC GIAI KHAT CHU'O'NG OU'O'NGMau 56 8 09 - ON
2.11 Ghi nh~n doanh thu
(a) Doanh thu ban hang
Doanh thu ban hang duoc ghi nhan trong bao cao k€!t qua heat d(>ng kinh doanh khiphan Ian nhCrng rui ro va lQ'i ich v~ quyen sa hCruhang h6a da duoc chuyen giao chongU'ai mua. Doanh thu khong dU'Q'cghi nhan khi c6 y€!u t6 khong chac chan mang tinhtronq y€!u v~ kha nang thu dU'Q'ctien ban hang.
(b) Thu nhap lai
Thu nhap lai dU'Q'cghi nhan khi dU'Q'chU'ang.
(c) Thu nhap tlf c6 tuc
Thu nhap c6 tuc dU'Q'cghi nhan khi Cong ty xac lap quyen nhan c6 tuc tlf cac don vid~u tu.
.e ",Thu6 Ihu nh~p hi~n hanh va Ihu~ Ihu nhap hoan I~i .;~.C',~~
Thu~ thu nhap doanh nqhiep bao glim loan b~ sO thue Ihu nhap tinh tren Ihu nhap Chi~A;\':\thu,€!thu nhap doanh nqhiep, k~ ca cac khoan thu nhap nhan duoc tlf heat d(>ng san :d1m) ~xuat, kinh doanh hang h6a dich vu tai nuoc nqoai rna Viet Nam chua ky hi$p dinh veJ
/.(/~f·
tranh danh thue hai I~n. Chi phi thue thu nhap bao g6m chi phi thu€! thu nhap hien h$efl,.•.·va chi phi thue thu nhap hoan lal. .
Thu€! thu nhap hien hanh 113s6 thu€! thu nhap doanh nghi$p phai nop hoac thu h6i duoctinh tren thu nhap chiu thue va thue suat thue thu nhap doanh nghi$p cua narn hi$nhanh. Thu€! thu nhap hien hanh va thu€! thu nhap hoan lai dU'Q'cghi nhan 113thu nhaphay chi phi khi xac dinh lQ'inhuan hoac 10cua ky phat sinh, nqoai tnr trU'ang hop th, 1
thu nhap phat sinh tlf mot giao dich hoac Sl,J'kien duoc ghi nhan true ti€!p vao v6n c .;;.sa hCrutrong cling ky hay mot ky khac. 'AN·~
. G)Thu€! thu nhap hoan I~i duo'c tinh d~y du, Slf dl,lng phuonq thuc cong no, tinh tren *khoan chenh lech tarn thai giCragia tri ghi s6 cua cac khoan rnuc tai san va no phar ttren bao cao tai chinh va co sa tinh thue thu nhap cua cac khoan rnuc nay. Thu€! th N
nhap hoan I~i khong duoc ghi nhan khi no thu€! thu nhap hoan I~i pha: tra phat sin U'ghi nhan ban d~u cua mot tal san hay no phai tra cua m(>tgiao dlch rna giao dich naykhong phai 113giao dich sap nhap doanh nqhiep, khong c6 anh hU'ang d€!n loi nhuan k€!toan hoac loi nhu~n/lo tinh thue thu nhap tal thai di~m phat sinh giao dich. Thu€! thunhap hoan lai duoc tinh theo thu€! suat dl,J'tinh duo-c ap dl,lng trong nam tai chinh matai san duoc thu h6i hoac khoan no phai tra dU'Q'cthanh toan dua tren thue suat da banhanh hoac xem nhu c6 hieu lu'c tai nqay cua bang can d6i k€!toano
Tal san thue thu nhao hoan I~i duoc ghi nhan khi c6 kha nang S8 c6 loi nhuan tinh thuetrong tuonq lai d~ Slf dunq nhCrng chenh lech tarn thai dU'Q'Ckhau tru.
2.13 Chia c6 tli'c
2.12
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e6 tuc cua c6 dong cua Cong ty duoc ghi nhan 113mot khoan phai tra trong cac baocao tai chinh cua ky k€!toan ma c6 tuc duoc thong qua tal Dal h(>id6ng c6 dong.
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CONG TY co PHAN NU'OC GIAI KHAT CHU'O'NG OU'O'NGM~u 56 8 09 - ON
2.14 Cae ben lien quan
Cac doanh nqhiep, cac ca nhan, true tiE§phay qian tiE§p'qua mot hoac nhieu trung gian,co quyen ki~m scat Cong ty hoac chiu Sl,J'ki~m soat cua Cong ty, hoac cunq chung Sl,J'ki~m soat v&i Cong ty, bao gom ca conq ty me, cong ty con va cong ty lien kE§tla cacben lien quan. Cac ben lien kE§t,cac ca nhan true tiep hoac giim tiE§pnarn quyen bi~uquyet cua Cong ty rna co anh hlJ'ang dang k~ d6i v&i Cong ty, nhCmg ca nhan quan Iychu chot bao gom Giarn d6c Conq ty, nhCmg thanh vien mat thiet trong gia dlnh cua cacca nhan nay hoac cac ben lien kE§tnay hoac nhCrng cong ty lien kE§tv&i cac ca nhan naycCmgdlJ'Q'ccoi la ben lien quan.
Trong viec xem xet tLmg m6i quan h$ cua cac ben lien quan, can chu y t&i ban chat cuam6i quan h$ chu' khong chi hinh thuc phap Iy cua cac quan h$ do.
2.15 Cac khoan dl,J'phong
Cac khoan dl,J'ph6ng duoc ghi nhan khi: Cong ty co nghia vu no hien tai, phap Iy hoaclien d&i, phat sinh tLr cac Sl,J'kien df! xay ra; Sl,J'giam sut nhCrng loi ich kinh tE§co th~ xayra dan dE§nviec yeu cau phai thanh toan nghia vu no: va gia trl cua nghia vu no doduoc uoc tinh mot each dang tin c$y. Dl,J'ph6ng khong duoc ghi nhan cho cac khoan 10heat dong trong tuonq lai.
Dl,J'ph6ng duoc tinh tren co sa cac khoan chi phi dl,J'tinh phai thanh toan nghia vu no.NE§uanh hlJ'ang v~ gia tri thai gian cua ti~n la tronq yE§uthi dl,J'ph6ng duoc tinh tren cosa gia tri hien tai v&i ty 1$chiet khau truce thue va phan anh nhCrng danh qia tren thitmang hien tal v~ gia tri thai gian cua ti~n va rui ro cu th~ cua khoan no do. Gia tri tanglen do anh hlJ'ang cua yE§ut6 thai gian dlJ'Q'Cghi nhan la chi phi di vay.
2.16 V6n e6 phan
C6 phieu ph6 thong dang luu hanh duoc phan loai la v6n chu sa hCru. Cac chi phi phatsinh lien quan tnrc tiep dE§nviec phat hanh c6 phieu ph6 thong hoac quyen chon duo'cghi nhan la mot khoan giam trLr v6n chu sa hCru.
Khi mua Ic;lic6 phieu ph6 thong df! phat hanh cua Cong ty (c6 phieu quy), t6ng s6 ti~nthanh toan, bao gom cac chi phi lien quan tnrc tiE§pdE§nviec mua Ic;lic6 phieu, S8 duocghi giam vao v6n chu sa hCrucho dE§nkhi cac c6 phiE§unay dlJ'Q'ctai phat hanh. Khi cacc6 phieu quy nay du'oc ban di hoac tai phat hanh, s6 tien nhan duoc tnr di cac cac philien quan true tiep dE§nviec ban di hoac tai phat hanh duoc hach toan tang v6n chu sahCru.
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CONG TY co PHAN NU'O'C GJAI KHAT CHU'O'NG OU'O'NGMau 56 B 09 - ON
2.17 PhU'O'ng phap trich I~p cac quy
(a) Quy dl,J' ph6ng tai chinh
Quy dU'Q'c danh rieng nharn bao v~ cac heat dong kinh doanh cua Cong ty truce cac ruiro hoac thiet hai kinh doanh hoac dl,J'ph6ng cho cac khoan 10 hoac thiet hai va cactrU'cmg hop b~t kha khanq ngoai dl,J'kien, vi du nhu hoa hoan, bat 6n kinh te va talchinh cua quoc gia hoac cua bat ky noi khac. Quy duoc trlch toi da ta 5% cua loi nhuansau thue moi narn va so du khonq duoc VU'Q'tqua 10% von dit§u I~ cua Cong ty.
(b) Quy dau tu phat trien
Quy nay duoc trlch nharn rno rong heat dong kinh doanh hoac dau tU' chieu sau cuaConq ty. Quy nay duoc trich toi thieu la 10% cua lQ'i nhuan sau thue moi narn.
(c) Quy khen thU'ang va phuc lei
Quy nay duoc trich lap nham khen thU'ang va khuyen khlch, dai ngo tien va hien vat,dem lai phuc loi chung va nang cao doi song vat chat va tinh than cho ngU'oi lao dong.Quy dU'Q'c trlch toi da la 10% cua lQ'i nhuan sau thue moi narn va so du khong duocVU'Q'tqua t6ng quy IU'O'ng cua 3 thanq truce nqay trich quy.
3 TI~N vA cAc KHOAN TU'O'NG DU'O'NG TI~N
31.12.2013VND
31.12.2012VND
Tit§n m~tTien glfi nqan hangCac khoan tU'O'ng dU'O'ng tien (*)
5.592.30927.390.917.76330.000.000.000
36.353.38223.157.934.55925.000.000.000
57.396.510.072 48.194.287.941
(*) Khoan rnuc nay bao gem cac khoan tit§n glfi co ky han 1 thanq tfnh tli ngay glfihU'ang lai suat 7%/nam.
4 cAc KHOAN DAu TU' TAl CHiNH NGAN H~N
31.12.2013VND
31.12.2012VND
Tit§n glfi co ky han 6 thanq tinh tli nqay glfiTit§n glfi co ky han 12 thanq tinh tli nqay glfi
61.000.000.00090.000.000.000 79.000.000.000
151.000.000.000 79.000.000.000
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CONG TY co PHAN NU'OC GIAI KHAT CHU'O'NG OU'O'NGMau 56 B 09 - ON
5 PHAI THU KHAcH HANG
31.12.2013 31.12.2012VND VND
Ben thu ba . 8.133.378.247 19.365.687.405
6 cAc KHOAN PHAI THU KHAc
31.12.2013 31.12.2012VND VND -Phai thu cb tuc 649.805.000 974.463.750 1)0
Phai thu lai nqan hang 2.640.000.000 1.290.000.000 NGPhai thu khac 123.466.669 43.848.598 p,
.GI
3.413.271.669 2.308.312.348 j~\G
fP.=7 HANG TON KHO
31.12.2013 31.12.2012VND VND ~
\30/
NGHang mua dang di dU'ong 1.261.930.918 ~/~MNguyen vat lieu 21.766.945.292 20.278.246.895 ~H~~Cong Cl,J,dl,JngCl,J 41.831.125 46.490.766 rNChi phi san xuat dO>dang 9.724.203 77.070.114Thanh pharn 13.449.905.722 19.964.834.948 He-Hang ban dang di dU'ong 3.972.204.360
40.502.541.620 40.366.642.723Dt,J'phonq giam gia hang ton kho (1.078.000) (671.742.864)
40.501.463.620 39.694.899.859
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CONG TV co PHAN NU'OC GlAI KHAT CHU'O'NG OU'O'NGMau 56 B 09 - ON
7 HANG TON KHO (TI~P THEO)
Bien d¢ng v~ dl,J'ph6ng hang ton kho trong narn nhu sau:
Narn tal chinh k~t thuc ngay31.12.2013 31.12.2012
VND VND
So dau narn 671.742.864 496.204.166Tang dl,J'ph6ng 181.642.578Hcan nhap dl,J'ph6ng (670.664.864) (6.103.880)
So cuoi narn 1.078.000 671.742.864Ie
THU~ vA cAc KHOAN KHAc PHAI THU NHA NU'OCr
8 ..P',\
31.12.2013 31.12.2012 '0\VND VND
-5.toThue nhap khau 65.996.013 ---
9 TAI sAN NGAN H~N KHAc~0.0
31.12.2013 31.12.2012----.:n
VND VND IUU
Tarn Cmg cho nhan vien 299.577.000 285.370.600 ~mTai san thieu cho xU>Iy 268.290.568 221.123.670 1M
G;;::::;567.867.568 506.494.270
17
1 1 111 1
CONG TY co PHAN NU'O'C GIAI KHAT CHU'O'NG OU'O'NGMau s6 B 09 - ON
10 TAl SAN co £)!NH
(a) Tai san c6 djnh hCPu hinhNha cLPa, Nha xlJ'&ng va Ptnronq ti~n Ol,,"g cu
v~t ki€!n true may m6c v~n tal quanly T6ng cQngVND VND VND VND VND
Nguyen giaTai nqay 1 thanq 1 narn 2013 4.492.345.486 40.867.174.846 3.447.067.084 889.406.417 49.695.993.833Mua trong narn 277.591.727 692.300.000 3.723.813.637 100.872.728 4.794.578.092Chuyen tLr xay dl,fng co ban do dang
(Thuyet minh (10(c)) 286.539.000 286.539.000X6a so (*) (256.041.101) (761.546.368) (107.124.752) (631.085.007) (1.755.797.228)Thanh Iy (15.023.680) (367.058.348) (382.082.028)
T<;iinqay 31 thanq 12 narn 2013 4.498.872.432 40.717.409.130 7.063.755.969 359.194.138 52.639.231.669
Kh~u hao IOy k€!T<;iinqay 1 thanq 1 narn 2013 3.392.390.473 36.685.494.654 2.475.734.035 708.706.314 43.262.325.476Khfw hao trong narn 154.803.560 1.110.213.295 614.816.969 176.073.072 2.055.906.896X6a so (*) (256.041.101 ) (761.546.368) (107.124.752) (631.085.007) (1.755.797.228)Thanh Iy (15.023.680) (367.058.348) (382.082.028)
T<;iinqay 31 thanq 12 narn 2013 3.276.129.252 36.667.103.233 2.983.426.252 253.694.379 43.180.353.116
Gia tr] con I~iTai nqay 1 thanq 1 narn 2013 1.099.955.013 4.181.680.192 971.333.049 180.700.103 6.433.668.357
T<;iingay 31 thang 12 narn 2013 1.222.743.180 4.050.305.897 4.080.329.717 105.499.759 9.458.878.553
Nguyen gia tai san co dinh df3 khau hao h~t nhunq van con Slf dunq tai nqay 31 thanq 12 narn 20131a 37.292.577.834 dong Viet Nam (talnqay 31 thanq 12 nam 2012 la 37.373.706.743 dong Vi~t Nam).
(*)
CONG TV co PHAN NU'OC GIAI KHAT CHU'O'NG OU'O'NGM§u s6 B 09 • ON
10 TAl SAN co D!NH (ti~p theo)
(b) Tal san c6 djnh v6 hinh
Quy~n SlP Nhan hi~u Ph~n rnerndl,mg d~t (*) hang h6a may tinh T6ng cQng
VND VND VND VND
Nguyen giaTai nqay 1 thanq 1 nam 2013 263.688.400 263.688.400Chuyen tlf xay dl,mg co ban do
dang (Thuyet minh 10(c)) 21.077.917.500 104.000.000 934.218.526 22.116.136.026X6a so (**) (15.800.000) (15.800.000)r:
Tai ngay 31 thanq 12 narn 2013 21.077.917.500 104.000.000 1.182.106.926 22.364.024.426
Kh~u hao luy k~Tai nqay 1 thanq 1 narn 2013 198.989.614 198.989.614KhEIUhao trong narn 10.833.335 319.594.961 330.428.296 J;X6a so (**) (15.800.000) (15.800.000)
IQ( 4Tai ngay 31 thanq 12 narn 2013 10.833.335 502.784.575 513.617.910 11-- NI
1\ k\o~
Gia tr] con I~i .~Tai nqay 1 thanq 1 narn 2013 64.698.786 64.698.786
Tai ngay 31 thanq 12 narn 2013 21.077.917.500 93.166.665 679.322.351 21.850.406.516
(*) Gi~y chunq nhan quyen SLrdl,mg d~t duoc Oy ban Nhan can tlnh Blnh DU'O'n~ban hanh nqay 11 thanq 6 narn 2012. Quy€m SLrdl,Jngd~t nay chua duoc khauhao do Cong ty chua dua vao SLrdunq.
(**) f)ay la dieu chlnh dE§x6a 56 TSCf) da khau hao h~t nhunq con SLrdl,Jngc6nquyen gia dU'&i 30 trieu d6ng. Theo thong tu 45/20131TT·BTC dU'Q'cBOTai chinhban hanh nqay 25 thanq 4 narn 2013, nhCrng TSCf) nay khong du dieu kien ghinhan la TSCf).
(c) Chi phi xay dl:l'ng co ban dO-dang
Nam tai chinh k~t thuc ngay31.12.2013 31.12.2012
VND VND
So dau narnTangChuyen sang tai san co dinh hCruhlnh
(Thuy~t minh 10(a))Chuyen sang tal san co dinh vt: hlnh
(Thuy~t minh 10(b))X6a 56
28.496.247.14286.600.000
27.306.891.8041.189.355.338
So cuoi narn
(286.539.000)
(22.116.136.026)(301.322.312)
5.878.849.804 28.496.247.142
19
CONG TY co PHAN NU'OC GIAI KHAT CHU'O'NG OU'O'NGMau s6 B 09 - ON
10 TAl SAN co D!NH (ti~p theo)
(c) Chi phi x§y dt.J'ng coo ban d60 dang (ti~p theo)
Chi ti~t g6m:
31.12.2013 31.12.2012VND VND
,.... Ouyen sU>dl,mg dat tal Khu Conq Nghi$p MyPhuoc 3 2.408.250.000 23.486.167.500
Quyen sU>dunq dat tai Ouan Tan Phu 90.909.091 90.909.091Phan rnern k~ toan 934.218.526
r- Chi phi di dai nha may NU'cYcGiai KhatChU'O'ng DU'O'ng 322.593.180 623.915.492
Chi phi xay dl,mg van ph6ng trU'ng bay va gicYithieu san pham tal Ouan Tan Phu 2.949.766.104 2.874.166.104
Chi phi dang ky nhan hieu ra nuoc ngoai 107.331.429 200.331.429Chi phi h$ thong xU>Iy khi thai 286.539.000
~~\o5.878.849.804 28.496.247.142 »:
CO.»:0
11 DAu TU' oAI H~N KHAc 6c:110.~t.l
31.12.2013 31.12.2012 '-S6~1U'9'~g Gia tr] % S6~1U'9'~g Gia tr] % lJico phieu VND s60 h iPu co phieu VND s60 hiPu -::
8au tlJ' co phieuGong ty co phan dau
tlJ' va kinh doanh co~so. ha tang Khu Yo
Gong nghi$p . CSabeco 225.000 2.250.000.000 6% 225.000 2.250.000.000 6% TRACI
Gong ty co ph an bia ~1~fWjNuoc Giai khat SaiG6n - ray 80 650.000 6.500.000.000 6% 650.000 6.500.000.000 6% , VII
1-8.750.000.000 8.750.000.000 ~
12 PHAI TRA NGU'OI BAN
31.12.2013 31.12.2012r:VND VND
Ben thlf ba 43.074.517.037 18.867.791.979Ben lien quan (Thuy~t minh 33(b)) 2.638.148.880 2.850.227.745
45.712.665.917 21.718.019.724
20
CONG TY co PHAN NU'OC GIAI KHAT CHU'O'NG OU'O'NGMau s6 B 09 - ON
13 NGU'OI MUA TRA TI~N TRU'OC
31.12.2013 31.12.2012VND VND
Ben thCPba 8.175.689.214 89.882.910
14 THU~ vA cAc KHOAN PHAI NOP NHA NU'OC,.-31.12.2013 31.12.2012
VND VND
Thue gia tri gia tang 847.893.565 672.940.552Thue tieu thu o~c biet 19.006.000Thue thu nhap doanh nghi$p hien hanh 6.563.306.235 5.168.036.122Thue thu nhap ca nhan 8.270.693 13.558.051 ~u 2JdThuetai nguyen 2.701.200 2.177.640
---..;.JGn
Thue nha oat 9.671.776.500 "?HA;:}..II<
17.093.948.193 5.875.718.365 ·/lD~·IJ
--;(
PHAI TRA NGU'OI LAO DONGwO
15..:.:..--.-
So dU' tht§ hien khoan ti~n IU'O'ngthanq 12, ti~n IU'O'ngthanq 13 va thU'cYngdua tren kequa cong viec narn 2013 phai tra cho nhan vien.
31.12.2013VND
31.12.2012VND
~4300--DNGI NHIEM
rf~~~~!~T NI
16 CHI PHi PHAI TRA
Chi phi boc xep van chuyenChi phi thU'cYngnhan vienChi phi thue va quan Iy oatChi phi ho tro ban hang, chi phi khuyen maiChi phi khac
4.029.298.4362.247.329.6631.349.936.000
13.506.009.081996.398.633
----"3.886.999.191 P.HCl-6.177.796.0005.950.700.505
260.442.649
22.128.971.813 16.275.938.345
21
CONG TY co PHAN NU'OC GIAI KHAT CHU'O'NG OU'O'NG
17 cAc KHOAN PHAI TRA, PHAI NOP NGAN H~N KHAc
Tai san thua cho xli' IyKinh phf conq deanBao hiern xa hoi, y te, that nqhiepNhan ky quy, ky CU'Q'Cngan hance tuc phai traCac khoan phai tra, phai nop khac
18 Ol)' PHONG PHAI TRA NGAN H~N
31.12.2013VND
265.053.81448.451.246
9.442.4562.577.706.000
230.821.25085.101.062
3.216.575.828
Mau 56 B 09 - ON
31.12.2012VND
197.691.746127.590.700
9.442.4562.177.980.000
225.830.000307.995.227
3.046.530.129
se du the hien khoan dl,J'ph6ng phai tra cho tien thue thu nhap doanh nghi$p bi truy thugiai dean tli' narn 2009 d~n narn 2011 theo k~t luan cua Cue Thu~ Thanh ph6 HE> ChfMinh cho dot thanh tra thue narn 2013.
19 QUY KHEN THU'CrNG, PHOC LO'I
se dau namTrfch lap tli' lQ'inhuan sau thue chua phan ph6iSli'dl,lng
se cu6i narn
,.-
22
31.12.2013VND
2.110.735.7905.356.647.042
(2.301.533.413)
5.165.849.419
31.12.2012VND
647.460.6082.507.432.972
(1.044.157.790)
2.110.735.790ryIUUf
~~~f'.MAG~;;;;:;
CONG TY co PHAN NU'O'C GIAI KHAT CHU'O'NG OU'O'NGM~u s6 B 09 - ON
20 VON CHU sa HlfU
(a) So 1U'Q'nge6 phieu
31.12.2013 31.12.2012C6 phieu C6 phieu
ph6 thong ph6 thong
se 1U'Q'ngell phieu dang ky 8.500.000 8.500.000
s6 1U'Q'ngell phieu da phat hanh 8.500.000 8.500.000s6 1U'Q'ngell phieu da mua I~i (22.360) (22.360)
se 1U'Q'ngell phieu dang luu hanh 8.477.640 8.477.640
(b) Chi ti~t v6n g6p cua chu s60h(Vu
31.12.2013 '~31.12.201~ i
C~ phieu C~ phieu ~pho thong % pho thong .; %
Tllng Cong ty ce phan Bia RU'Q'uNU'cYeGiai Khat Sai G6n 5.261.500 62 4.335.000 51
Cac ell dong khac 3.238.500 38 4.165.000 49
8.500.000 100 8.500.000 100--
r-(e) Tlnh hinh bi~n dQng cua v6n e6 phan
Tai nqay 31 thanq 12 narn 2012 va 31 thanq 12 narn 2013
M$nh gia ell phieu: 10.000 d6ng tren mot ell phieu.
23
1 1 ) 11) 1 1 1
CONG TY co PHAN NU'CrC GIAI KHAT CHU'O'NG OU'O'NGMau s6 B 09 - ON
21 TiNH HiNH TANG GIAM NGUON VON CHU 56' HlrU
LQ'inhu~nvbn g6p cua Chenh I~ch Quy d~u tu, Quy dl! phonq sau thuechu 50>hi:i>u C6 phieu quy ty gia hbi doai phat tri~n tal chfnh chua phan phbi T6ng cQng
VND VND VND VND VND VND VND
TQi ngay 1 thanq 1 narn 2012 85.000.000.000 (347.276.838) 199.530.700 59.416.909.510 7.577 .080.285 17.127.790.459 168.974.034.116LQ'i nhuan trong narn 25.074.329.719 25.074.329.719Giarn trong narn (199.530.700) (1.513.812.400) (1.713.343.100)Chia c6 tLYC (12.716.460.000) (12.716.460.000)Trich quy dau tu, phat trien 2.729.645.839 (2.729.645.839)Trich quy dl,l' phonq tai chinh 1.253.716.486 (1.253.716.486)
Trich quy khen thlJ'ang, phuc loi (2.507.432.972) (2.507.432.972)Trich thlJ'ang cho ban di~u hanh
va nhan vien do lQ'i nhuan VlJ'Q'tke hoach (275.065.944) (275.065.944)
TQi nqay 31 thanq 12 narn 2012 85.000.000.000 (347.276.838) 62.146.555.349 7.316.984.371 22.719.798.937 176.836.061.819LQ'i nhuan trong ky 26.220.161.639 26.220.161.639Chia c6 tLYC(*) (12.716.460.000) (12.716.460.000)Trich quy dau tu, phat trien b6
sung narn 2012 10.003.338.937 (10.003.338.937)Trich quy dau tu, phat trien 2.622.016.164 (2.622.016.164)Trich quy dl,l' phonq tal chinh 1.183.015.629 (1.183.015.629)Trich quy khen thlJ'ang, phuc loi (5.356.647.042) (5.356.647.042)
TQi ngay 31 thanq 12 narn 2013 85.000.000.000 (347.276.838) 74.771.910.450 8.500.000.000 17.058.482.804 184.983.116.416
cll phieu quy cua cong ty: SelU'Q'ng tal nqay 31 thanq 12 narn 20131a 22.360 cll phieu, tuonq dU'O'ng347.276.838 dong Vi$t Nam (taingay 31 thanq 12 narn 2012 ta 22.360 cll phieu, tuonq dU'O'ng347.276.838 dong Viet Nam).
(*) Trang narn 2013, Cong ty da cong be va chi tra cll tuc bang tien cua nam 2012 (y rmrc 15%.
CONG TY co PHAN NU'OC GIAI KHAT CHU'O'NG OU'O'NGM~u 56 B 09 - ON
22 LAI CO' BAN TREN co PHIEU
-Lai co ban tren co phieu duoc tinh bang 56 lQ'inhuan thuan phan bo cho cac co dongchia cho 56 1U'Q'ngblnh quan gia quyen cua 56 co phieu pho thong dang luu hanh trongnarn, khong bao gom cac co phieu pho thong duoc Cong ty mua I~i va giCYlam co phieuquy:
Nam tai ehinh k~t thuc ngay.31.12.2013 31.12.2012
LQ'inhuan thuan phan bo cho cac co dong (VN8) 26.220.161.639Binh quan 56 co phieu pho thong dang luu hanh
(co phieu) 8.477.640
25.074.329.719
8.477.640
Lai co ban tren moi co phieu (VN8) 3.093 2.958
23 OOANH THU BAN HANG
Nam tal ehinh k~t thuc ngay31.12.2013 31.12.2012
VND VND
,.-
Ooanh thuDoanh thu ban thanh pharn 418.983.869.655 333.989.749.640
b.",Ccac khoan giam tru.
7c(ChiE§tkhau thuonq mal 7.040.945.109 6.628.147.821 rRACH
Hang ban bi tra lai 44.346.000 II~tW~ThuE§tieu thu dac biet 546.400 330.614.529 Vlf1- .
7.085.837.509 6.958.762.350 ~
411.898.032.146 327.030.987.290
24 GIA VON HANG BAN
- Nam tal ehinh k~t thuc ngay31.12.2013 31.12.2012
VND VND
Gia v6n cua hang h6a da ban 298.838.863.695(Hoan nh$p)/trich I$p dl,J' ph6ng giam gia hang ton (670.664.864)
241.252.513.310175.538.698
298.168.198.831 241.428.052.008
25
r:
CONG TV co PHAN NU'OC GIAI KHAT CHU'O'NG OU'O'NG
25 OOANH THU HO~T DONG TAl CHiNH
Mau 56 B 09 - ON
Nam tal chinh k~t thuc ngay31.12.2013 31.12.2012
VND VND
Lai tien gui 11.766.604.905Lai dau tu trai phieu, co phieuCo hic va lQ'inhuan dU'Q'cchia 1.299.610.000Lai chenh lech ty gia hoi doai da thuc hien 4.784.391Lai thuan do danh gia lai cac khcan co goc nqoai
t$ cuoi nam 887.628
10.475.213.7132.901.955.0001.741.683.438
139.805.122
13.071.886.924 15.258.657.273
rc T~Hj';AII!i,rill·J,:U
NGJH'~M
"~~~~iT NI
JH6
26 CHI PHi TAl CHiNH
La chenh lech ty gia hoi doai da thuc hienLa thuan do danh gia lai cac khoan co goc nqoai
t$ cuoi narnHoan nhap dl,1'ph6ng giam gia cac khoan dau tU'
27 CHI PHi BAN HANG
Chi phi IU'O'ngChi phi khau hao tai san co dinhChi phi quanq caoChi phi ha tro ban hangChi phi van chuyenChi phi bao bl, chai ketChi phi khac
26
Nam tal chinh k~t thuc ngay31.12.2013 31.12.2012
VND VND
47.765.390
47.765.390
67.387.300
2.402.100(19.817.215)
49.972.185
Nam tal chinh k~t thuc ngay31.12.2013 31.12.2012
VND VND
12.347.192.410430.701.732
7.082.544.61618.658.734.7647.930.540.091
377.518.4592.842.087.322
10.136.266.492271.544.226
1.617.108.86616.194.026.5148.052.665.7133.484.634.9952.061.782.749
49.669.319.394 41.818.029.555
CONG TY co PHAN NU'CrC GIAI KHAT CHU'O'NG OU'O'NG
28 CHI PHi QUAN LY OOANH NGHII;P
Mau 56 B 09 - ON
Nam tal chinh k~t thuc ngay31.12.2013 31.12.2012
VND VND
Chi phi IU'O'ngChi phi khau hao tai san c6 dinhChi phi thu lao nhan Sl,J' chu chotChi phi tro cap thai viecChi phi thue datChi phikhac
11.283.917.634836.634.174532.000.000
3.882.341.86111.468.041.0409.268.459.950
10.100.647.963331.025.784413.000.000
3.963.369.0086.202.796.0006.527.276.591
37.267.394.659 27.538.115.346 ,5;
!
29 THU NH~P vA CHI PHi KHAc
Nam tal chinh k~t thuc ngay31.12.2013 31.12.2012
VND VND
Thu nhap khacHe tro VQ IonTi~n thu VQ chai ketTi~n thu thanh Iy vat tu, phu tungTi~n he tro quang caoTi~n b6i thU'Crngdat (*)Khac
964.180.904141.375.189
1.021.454.549110.000.000
2.048.982.716114.538.989
4.400.532.347
ChiphikhacThanh Iy vat tu, phu tungPhat vi pharn hanh chinhKhac (Thuyt§t minh 18)
(753.281.875)(89.894.819)
(5.547.344.270)
(6.390.520.964)
(Chi phi)/thu nhap khac - se thuan (1.989.988.617)
1.044.505.094
563.000.000
5.966.100
1.613.471.194
(19.448.071 )(13.250)
(19.461.321)
1.594.009.873
(*) Day la khoan b6i thU'CrngCang ty nhan duoc tCrTrung tam phat trien quy dat tTnhVinh Long do thu h6i dat thue.
27
CONG TY co PHAN NU'cYC GIAI KHAT CHU'ONG OU'ONG
30 THUE
Mau 56 8 09 - ON
se thue tren loi nhuan truce thue cua Cong ty khac voi s6 thue khi duoc tinh theo thuesuat 25% quy dlnh b6>iB(>Tai Chinh hien hanh va dU'Q'Cth~ hien nhu sau:
Nam tal chinh k~t thuc ngay31.12.2013 31.12.2012
VND VND
LQ'i nhuan ke toan tnroc thue 37.827.252.179
Thue tinh 6>thue suat 25%£)ieu chTnh:
Chi phi khong duoc khau tnrDl,J' phonq thieu cua nam truceThu nhap khong chiu thue
9.456.813.045
2.141.419.995333.760.000
(324.902.500)
Chi phi thue thu nhap doanh nghi$p 11.607.090.540
Chi phi thue thu nhap doanh nghi$p ghi nhantrong bao cao ket qua heat d(>ng kinh doanh:
Thue thu nhap doanh nqhiep - hien hanhThue thu nhap doanh nghi$p - hoan Ic;ii
11.607.090.540
33.049.485.342
8.262.371.336
148.205.147
7.975.155.623
7.975.155.623
11.607.090.540 7.975.155.6~====~~
.N -z.Gl
Chi phi thue thu nhap doanh nghi$p cho narn tai chinh ket thuc nqay 31 thang 12 nam~ *.12013 duoc U'oc tinh dua vao thu nhap chiu thue va co th~ co nhCmg dieu chlnh tuy 'J:Jthuoc vao Sl,J' ki~m tra cua co quan thue. ~.
31 CHI PHI sAN XUAT KINH DOANH THEO YEU TO
Narn tal chinh k~t thuc ngay31.12.2013 31.12.2012
VND VND
Chi phi nguyen vat lleuChi phi nhan congChi phi khau hao tai san c6 djnhChi phi djch vu mua nqoaiChi phi b~ng tien khac
342,673,610,58347,619,708,083
2.325.430.33028,292,218,70638,819,515,912
221.030.715.33639.770.494.511
2.006.780.87219.980.133.87431.859.444.199
459.730.483.614 314.647.568.792
28
CONG TY co PHAN NU'OC GIAI KHAT CHU'O'NG OU'O'NGMau 56 8 09 - ON
32 QUAN LY ROI RO TAl CHiNH
Cac heat dong cua Gong ty c6 th€! chiu mot s6 rui ro thi tnronq, rui ro tin dunq va rui rothanh khoan, Nhin chung cac chinh sach quan Iy rui ro cua Gong ty 113nharn giam thieuanh hU'ong b~t IO'itiern tang tCPcac rui ro nay den ket qua heat dong kinh doanh cuaGong ty.
(a) Rui ro th] trU'cYngRui ro th] trU'ang 113rui ro qia tri hop Iy hoac luu chuyen tien t$ tuonq lai cua mot ccnqCl,Jtai chinh se bien dong theo Sl,J'bien dong cua gia th] truenq. Rui ro thi trU'ang baog6m 3 loal rui ro: nri ro tien te, rui ro lai suat va rui ro gia.
(i) Rui ro tien t~
Viec kinh doanh cua Gong ty it chiu rui ro tCPcac nqoai t$ do cac giao dich chuyeu 113tCPd6ng Viet Nam.
(ii) Rui ro gia
r-
Trong narn, Gong ty khong chiu rui ro ve gia do Gong ty khong phat sinh cackhoan giao dich chCmg khoan nao Gong ty cung khong chiu rui ro tronq yeu vegia cua hang h6a.
(iii) Rui ro ltii suat
Gong ty khong phai chiu rui ro ve lai suat vi Gong ty khong phat sinh cac khoanvay nao trong nam.
(b) Rui ro tin dl:lng
Rui ro tin dl,Jng 113rui ro khi khach hang hoac d6i tac trong cac giao dich cong Cl,Jtaichinh khong thuc hien duoc cac nghia Vl,Jhop d6ng, gay t6n that tai chinh cho Gong ty.Chinh sach cua Gong ty 113chi giao dich vot cac khach hang c6 lich SLrtin dl,Jngthlchhop nham giam thieu rui ro tin dunq.
(c) Rui ro thanh khoan
Rui ro thanh khoan 113nri ro Gong ty se g~p kh6 khan va khong th€! thuc hi$n cac nghiaVl,Jlien quan den cac khoan no tai chinh. Tal nqay 31 thanq 12 narn 2013, Gong ty c6khoan no tai chinh bao g6m phai tra ngU'ai ban va phai tra khac voi s6 tien 11348.929.241.745 d6ng Vi$t Nam (2012: 24.764.549.853 d6ng Viet Nam) 113dong tientheo hop d6ng khong chiet khau c6 thai han it hon 1 narn.
29
CONG TY co PHAN NU'OC GIAI KHAT CHU'O'NG OU'O'NGMau s6 B 09 - ON
33 GIAO O!CH VOl cAc BEN LIEN QUAN
Cong ty du'oc ki~m scat bai T6ng Cong ty cs phan Bia - RU'Q'u- Nuo'c giai khat SaiG6n do chiern 62% v6n c6 phan cua Cong ty.
(a) Giao djch v&i cac ben lien quan
Trong nam, cac giao dich sau day dU'Q'Cthuc hi$n vo'i cac ben lien quan:
Nam tal chinh k~t thuc ngay31.12.2013 31.12.2012
VND VND
i) Mua himg h6a va aicb v~
Cong ty ce phan Van tai va Giao nhan BiaSai G6n
Cong ty ce phan RU'Q'uBlnh Tay5.638.373.238 7.779.729.430
162.800.000
5.801.173.238 7.779.729.430
ii) Cac khoim chi cho cac nhan s~ qulm 1ft chii chat
~~C9t;0'()e
n~\~..,<,.,
LU'O'ngva cac quyen lQ'i90p khac 532.000.000 413.000.000 ~,-~6CH N
iii) HO?'td9n9 tal chinh - tra c6 t{Pc wmT6ng Cong ty c6 phan Bia - RU'Q'u- Nuoc giai
II~'<;l"p
khat Sai G6n 7.892.250.000 6.502.500.000 ~
(b) 56 dU' cu6i nam v&i cac ben lien quan
31.12.2013 31.12.2012VND VND
Phai tra ngU'cYiban (Thuy~t minh 12)Cong ty ce phan Van tai va Giao nhan Bia Sai G6n 2.638.148.880 2.850.227.745
rPhai tra dai han khacT6ng Cong ty c6 phan Bia - RU'Q'u- Nuo'c giai khat
Sai G6n 155.750.000 155.750.000
30
1 1 1 1 1 1 1 1
CONG TV co PHAN NU'O'C GIAI KHAT CHU'O'NG DU'O'NGMau 56 S 09 - DN
34 . sAa cAa ao PH~N
Thong tin bO phan duoc trinh bay theo bO phan theo khu vue dia Iy cua Cong ty, Bao cao bo phan theo khu vue dia Iy duoc dua vao cocau bao cao noi bo va quan Iy cua Conq ty.
K~t qua bao cao bo phan bao g6m cac khoan muc phan b6 true tiep cho mot bO phan cOng nhu' cho cac bo phan duoc phan chia theomot co sa hop IY. Cac khoan rnuc khong duoc phan b6 bao g6m tai sari, no phai tra, doanh thu tt:f heat dong tai chinh, chi phi tai' chinh,chi phi ban hang, chi phi quan Iy doanh nghi$p, lai hoac 10khac va thue thu nhap doanh nghi$p.
8(> phf/n theo khu VI)'C aja 19
Khi trinh bay thong tin bO phan theo khu vue dia Iy, doanh thu bO phan dua vao vi tri dia Iy cua cac khach hang tai Viet Nam ("trong nuoc")hay a cac nuoc khac nqoai Viet Nam ("xu~t khau"),
Trong mroc Xu~t kh~u T6ng cc;mg
31.12.2013VN£>
31.12.2012VN£>
31.12.2013VN£>
31.12.2012VN£>
31.12.2013VN£>
31.12.2012VN£>
Doanh thu ban hang thuan
Gia van hang ban
411.621.674.519 323.407.956.275(297.915.731.453) (238.022.894.227)
276.357.627(252.467.378)
3.623.031.015(3.405.157.781)
411.898.032.146(298.168.198.831 )
327.030.987.290(241.428.052.008)
LQ'i nhuan g¢p 113.705.943.066 85.385.062.048 23.890.249 217.873.234 113.729.833.315 85.602.935.282
31
CONG TY co PHAN NU'OC GIAI KHAT CHU'O'NG DU'O'NGMau 56 B 09 - DN
35 CAM KET THUE HO~T DONG
Cac hop dong thue heat dong khong huy ngang, Cong ty phai tra rnuc t6i thieu trongtuonq lai nhu sau:
31.12.2013VND
31.12.2012VND
DU'&i 1 narnTCP1 dem 5 namTren 5 narn
421.682.0001.686.728.000
15.334.237.500
417.282.0001.669.128.000
15.594.966.082
17.442.647.500 17.681.376.082
Nguyen Thi Thu ThuyNgU'ai lap
N9uyen Ki~n Qu6cKe toan trU'ang
Bao cao tai chfnh da duoc Ban Giam d6c duyet nqay 21 thanq 2 narn 2014.
32