Professional Documents
Culture Documents
2012
2012
HNg ti
gi tr
vt tri
www.kinhdo.vn
Cng ty C ph n Kinh
141 Nguyn Du, Phng Bn Thnh, Qun
1 Thnh ph H Ch Minh, Vit Nam
Tel
: +84 (8) 3827 0838
Fax
: +84 (8) 3827 0839
Website : www.kinhdo.vn
Nn tng
Mc lc
Tm nhn ......................................... 02
S mnh .......................................... 03
C cu c ng ............................... 04
S kin quan trng nm 2012 ........ 05
Thng tin ti chnh quan trng ...... 06
08
Vng chc
cng
tng trng
Thng ip Ch tch
Hi ng Qun tr ............................ 10
Thng ip Tng Gim c ............ 14
Ct mc quan trng ....................... 16
Hot ng Marketing ..................... 18
Trch nhim vi mi trng ........... 26
Trch nhim vi cng ng ............ 28
Vt Bc
30
Pht trin
ngun
nhn lc
Hi ng Qun tr
v Ban Gim c .............................. 32
Ban Kim sot ................................... 36
nh Hng
54
Bo co
ti chnh
Cc hot ng ca
Hi ng Qun tr ............................. 40
Bo co kt qu hot ng
kinh doanh hp nht ........................ 62
Bo co lu chuyn
tin t hp nht ................................ 63
nh gi ca Ban Gim c
v tnh hnh ti chnh ....................... 48
Thuyt minh bo co
ti chnh hp nht ............................ 65
BO CO THNG NIN 2012
S M nh
t M nhn
S MNH i Vi C NG
Vi c ng, s mnh ca Kinh khng ch dng vic mang li mc li
nhun ti a trong di hn m cn thc hin tt vic qun l ri ro t
lm cho c ng an tm vi nhng khon u t.
Tp on Kinh
gi vng tm nhn: To
thm hng v cho cuc sng bng
nhng thc phm an ton, dinh dng,
tin li v c o, y cng l ng lc
thc y chng ti sng to khng ngng
p ng th hiu lun thay i ca ngi
tiu dng. Chng ti tip tc ti nh ngha
cc khi nim v dinh dng, tin li v c
o thng qua vic ci thin cht lng v
a dng ha sn phm lun tin phong,
dn u trong cc xu hng
thng thc mi cho
ngi tiu dng.
S MNH i Vi i TC
Vi i tc, s mnh ca Kinh l to ra nhng gi tr bn vng cho tt
c cc thnh vin trong chui cung ng bng cch m bo mt mc li
nhun hp l thng qua cc sn phm, dch v y tnh sng to. Chng
ti khng ch p ng ng xu hng tiu dng m cn tha mn c
mong c ca khch hng.
S MNH i Vi CNG NG
gp phn pht trin v h tr cng ng, chng ti ch ng to ra,
ng thi mong mun c tham gia v ng gp cho nhng chng
trnh hng n cng ng v x hi.
C C u C ng
(Thi im 01/03/2013)
t ng C ng
166.522.625
100%
C ng C nhn trong nC
39.756.707
23,87%
C ng t ChC trong nC
33.899.048
22,3%
NM 2012
pht hnh ring L
22/02 14.000.000
c phiu (10% tng lng
c phiu sau khi pht hnh) pht
hnh ring l cho Ezaki Glico Co. Ltd
27/02
10/07
C tC 2011
Tr 311 t ng cho
c ng hin hu
C phi u thng
29/08 Tr
20% c phiu thng cho
C ng C nhn nC ngoi
3.251.244
1,95%
C ng t ChC nC ngoi
Mua C phi u qu
20/12 Kinh
Bnh Dng mua
75.080.258
45,09%
13.043.112 c phiu qu vi
gi trung bnh 38.439 ng
C phiu qu
14.535.368
8,81%
Lo i
S Lng C phi u t L S hu
C ng c nhn trong nc
C ng t chc trong nc
39.756.707
33.899.048
23,87%
22,3%
C ng c nhn nc ngoi
3.251.244
1,95%
C ng t chc nc ngoi
75.080.258
45,09%
C phiu qu
14.535.368
8,81%
tng c ng
166.522.625
100%
4.285
t Ng
650
t Ng
Li nhun gp
1.869
t Ng
Bin li nhun gp
43,6%
490
11,9%
So vi nm 2011: 39,4%
t Ng
So vi nm 2011: 8,1%
To gi tr cho c ng
Chu kz phi tr
27 NgY
54 NgY
16 NgY
43 NgY
0,76x
6,3%
T l n vay trn vn ch s hu
0,36x
0,14x
Li nhun trn vn ch s hu
Tr c tc
9,1%
311
So vi nm 2011: 7,2%
t Ng
2.318
Ng
So vi nm 2011: 1.926 ng
T l ti sn ngn hn trn
n ngn hn
T l ti sn ngn hn trn
n ngn hn (tr hng tn kho)
1,69x
1,46x
Lun gi vng
v th Tp on
thc phm hng u
Vit Nam.
thng
ip Ch t Ch h i ng
qun tr
10
11
12
13
thng ip t ng giM C
14
nh hng ho t ng nm 2013
Trong nm 2013, chng ti s tp trung vo giai on 4
ca qu trnh chuyn i l Tng trng c li nhun,
tip tc ci thin hiu qu ca cc khon u t ca
chng ti. Cc thay i trong chin lc sn phm v
hot ng s tip tc c pht huy trong nm nay, iu
ny s dn n kt qu kinh doanh tt hn.
Mt im ni bt trong nm 2013 m chng ti d kin
s thc hin l thit lp li h thng thng hiu nh mt
phn trong chin lc tng trng tn dng ti a kh
nng sinh li ni chung ca cc khon u t vo thng
hiu. Chng ti s tip tc tp trung pht trin cc sn
phm ch lc, u t vo thng hiu. Chng ti cng
xem xt vic tn dng s tng trng v nhn din
ca thng hiu Kinh gip tng s nhn din ca cc
thng hiu sn phm khc c c mc sinh li
tt hn.
Trong nm nay Cng ty s tung mt s sn phm mi,
hng n phc v nhu cu thit yu hng ngy ca ngi
tiu dng. y l mt phn quan trng ca chin lc Food
and Flavor m chng ti v ang thc hin, nhm khai
thc ti a tnh hiu qu ca h thng phn phi.
Vi nn tng vng chc c xy dng trong nhng
nm qua, c bit l thnh qu v nhng tri nghim ca
nm 2012, chng ti t tin v sn sng cho mc tiu hon
thnh giai on 4 Tng trng c li nhun. Trong chng
ng sp ti, chng ti vn lun cn v c bit tin tng
rng s ng h ca Qu c ng, cc Nh u T s l mt
phn ng lc quan trng chng ti tip tc vt qua
nhng tr ngi t mi trng kinh doanh hon thnh k
hoch v nhng cam kt vi c ng.
TrN L NGuyN
Ph Ch tch Hi ng Qun tr & CEO
Tp on Kinh
15
C t M C quan tr ng
1998
Tung sn phm
bnh Trung Thu
2011
1996
2005
Tung sn phm
bnh Cookies
Tung sn phm
bnh bng lan.
Tp on Kinh
pht hnh c phiu
ln u
2003
Thnh lp
Cng ty Kinh
1993
1994
2008
Mua li phn ln
c phn Vinabico
Mua li nh my kem
Wall ca unilever,
thnh lp Cng ty
Ki Do
1993
Tung sn phm sa
nc Wel Grow
2013
1999
Tung sn phm
bnh Cracker
1996
1997
1998
1999 2000
2001
2003
2004
2005 2007
2008 2010
2011 2012
2013
2011
Lin kt vi
Cng ty Ezaki Glico
2012
2001
1994
Tung sn phm
bnh go
Tung
sn phm ko
Tung sn phm
bnh Snack
2000
Thnh lp Cng ty
Kinh Min Bc
1997
2004
2010
Kinh Min Bc
(NKD) pht hnh
c phiu ln u
Tung sn phm
bnh ti
2007
1998
Tung sn phm
ko Socola
16
Tung sn phm
sa chua Wel yo
1993-2013
BO CO THNG NIN 2012
17
ho t ng MarKeting
n
Nhm sn phm n vt
(snacking):
Mn nh n vui
Nhm sn phm thc phm
ng gi:
Mn ngon m i ngy
Nhm sn phm biu tng
trong dp l hi:
98%
99%
87%
nhn hng
18
19
Mn nh n vui
nhM Sn ph M n v t
(SnaCKing)
Bnh bng lan Solite ca Kinh a dng hng
v, l s la chn tuyt vi th hin s quan tm,
chm sc nhng ngi thn yu cng nh ph hp
lm qu biu tht ngha.
20
21
Mn ngon M i ngy
nhM Sn ph M thC
ph M ng gi
bnh trung
thu Kinh
T lu bnh Trung Thu Kinh
tr thnh qu tng khng
th thiu trong ma Trung Thu,
gip ngi thn, bn b, i
tc, by t tnh thn.
c bit trong nm qua, Kinh khng
dng li vic ci tin sng to dng
bnh thng hng Trng Vng vi cht
lng vt tri, bao b sang trng m
cn u t vo hng trm gian hng
Trng Vng vi thit k ring bit, sang
trng nhm mang n cho ngi tiu
dng nhng tri nghim th v qua cc
hot ng thng thc bnh, ung tr
v t vn sn phm ti ch. Kt qu l
Kinh tip tc khng nh v th dn
u th trng vi sn lng tiu th
2.400 tn, tng 15% so vi nm 2011,
chim 76% th phn.
22
23
Sn ph M t Sa
gM KeM, yogurt, ph Mai v
CC Sn ph M KhC t Sa
Trong nhng nm qua, Kinh thnh
cng thng qua vic gia nhp ngnh
hng mi l sn phm sa v cc sn
phm t sa.
Ngoi sn phm kem c s tng trng n tng
vi 2 nhn hiu Celano - dn u th trng kem
cao cp ti Vit Nam v Merino, trong nm qua
Kinh cho ra i cc sn phm sa chua Wel
yo, vng sa Wel Cream, sa tit trng Wel Grow
V trong thi gian ti, Kinh s a dng thm cc
sn phm phc v ngi tiu dng.
NM 2013
Nm 2013 d bo s l nm si ni vi nhiu hot ng
ca c Cng ty v ca ngnh hng khi Cng ty chuyn
hng tp trung hn vo cc hot ng ko. im nhn
ca nm s l:
24
Tung sn phm mi, phc v nhu cu thit yu hng ngy ca ngi tiu dng.
25
Kinh lun
ch trng m bo
cht lng, v sinh
thc phm v thc hin
nghim ngt tiu ch sn
xut xanh sch,
thn thin vi
mi trng.
26
Sn xu t xanh
S Ch, thn thi n
vi
Mi trng
h th ng
qun L Ch t
Lng Chu n MC
Ki M Sot Ch t thi
vo Mi trng,
u t trang thi t
b x L hin i
Cc sn phm ca Kinh
c sn xut trn h thng
dy chuyn my mc hin i
khp kn thuc dng tin tin
nht trn th gii theo cng
ngh Chu u. Cng ty
p dng cc quy trnh qun
l cht lng chun mc vo
sn xut nh h thng qun l
cht lng theo tiu chun iSO
9001:2008 do t chc Bureau
Veritas Certification nh
gi v chng nhn, h thng
qun l an ton thc phm iSO
22.000:2005, h thng HaCCP
- h thng m bo v sinh
trong sn xut v h thng
GMP - Thc hnh sn xut tt
(GMP - Good Manufacturing
Practice), h thng qun l
cht lng ton din TQM
(Total Quality Management).
Vi m hnh nh my hin
i, mi sn phm ca Cng
ty c sn xut hon ton
t ng, p ng nhng tiu
chun kht khe nht v cht
lng v an ton v sinh thc
phm cho ngi tiu dng.
27
trCh nhiM vi C ng ng
28
29
PHt triN
NguN
NHN lC
Trit l ca Kinh
l thu ht nhn ti gii
bng cch l Cng ty
tt nht
Kinh c bit ch
trng nng cao cht
lng ngun nhn lc
trong chin lc pht
trin ton din v bn
vng ca Cng ty.
tr n KiM thnh
tr n L nguyn
vng bu Linh
vng ng C xi M
ng sng lp Tp on Kinh
Ph Ch tch HQT - Tng Gim c Tp on
ng sng lp Tp on Kinh
Thnh Vin HQT
ng sng lp Tp on Kinh
Thnh Vin HQT
Mt nh lnh o c tm nhn, dn dt
Kinh vt qua mi trng kinh doanh phc
tp to ra mt trong nhng Tp on thnh
cng nht Vit Nam.
32
33
34
tr n qu C
nguyn
Thnh
Vin HQT
M thanh danh
C gia th
nguy n vn
thuVin
n HQT
Thnh
35
ban Ki M
Sot
ban giM C
L CAo thun
Trng Ban Kim sot
V Long nguYn
Thnh vin Ban Kim sot
Lng M DuYn
Thnh vin Ban Kim sot
KeLLY Wong
CFO Tp on Kinh
36
37
ban giM C
L Anh qun
Ph Tng Gim c
Tip Th
38
ban giM C
Bi thAnh tng
Ph Tng Gim c
39
CC ho t ng
C a h i ng
qun tr
Phin hp ngy 13/04/2012 thng qua cc ni dung trnh i hi ng
c ng.
Phin hp ngy 23/04/2012 thng qua bo co ti chnh qu I nm 2012.
b ng t M nhn v ho Ch nh
Chi n LC ng n, ban
Lnh
o Kinh d n d t t p
on vt qua nhng thCh
thC C a Mi trng Kinh
doanh pht tri n vng
M nh.
40
41
CC ho t ng
C a h i ng
qun tr
Stt thnh vin hqt
giao d ch c a c ng n i b
Chc v
S bu i h p tham d
t l
Ch tch HQT
6/6
100%
2
3
4
5
6
7
8
9
10
11
Trn L Nguyn
Wang Ching Hua
Vng Bu Linh
C Gia Th
Vng Ngc Xim
Trn Quc Nguyn
Nguyn Vn Thun
M Thanh Danh
L Cao Thun
V Long Nguyn
Ph Ch tch HQT
Thnh vin HQT
Thnh vin HQT
Thnh vin HQT
Thnh vin HQT
Thnh vin HQT
Thnh vin HQT
Thnh vin HQT
Trng BKS
Thnh vin BKS
6/6
6/6
6/6
6/6
6/6
6/6
6/6
6/6
6/6
6/6
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
12
Lng M Duyn
6/6
100%
ghi ch
S Cp s hu u k
S Cp s hu cu i k
L do
S Cp
tng/gi m
5.550
1.875
4.660
2.250
0,003%
0,001%
Thng + Bn
Mua + Bn + Thng
5.000
132.482
6.000
15.000
0,003%
0,001%
Thng
Bn + Thng
9.726.149
13.498.668
8,44%
Mua + Thng
S Cp
l
t l
1
2
L anh Qun
V Long Nguyn
Ph TG
Thnh vin
Ban Kim sot
3
4
Bi Thanh Tng
Trn Tin Hong
Ph TG
Ph TG
Trn L Nguyn
CEO
Ph TG
100.002
0%
Thng + Bn
L Cao Thun
Trng Ban
Kim sot
37.482
2.242
0,002%
Thng + Bn
Ph TG
35.528
228
0,000%
Bn + Thng
giao d ch c a c ng ln
ngy
n i
S Cp s hu u k
tng/gi m
5,23%
1,002%
Mua
Mua
K HTD vi NH ViB
6.808.544
4,257%
6.098.844
23/07/2012
7.981.831
4,98%
7.922.631
5,00%
Mua
23/07/2012
Trn L Nguyn
9.726.149
7,28%
13.498.668
8,44%
Mua + Thng
0%
13.043.112
8,156%
Mua + Thng
2405/2012/NQ-HQT
24/05/2012
05/HQT KDC
24/05/2012
0207/2012/NQ-HQT
02/07/2012
Chi tr c tc t 2/2011
0307/2012/NQ-HQT
02/07/2012
2307/2012/NQ-HQT
2407/2012/NQ-HQT
ho t ng gim st c a hqt i vi
ban tng gim c
ho t ng c a cc ti u ban thu c h i
ng qu n tr
n ht Qu iV nm 2012, Cng ty cha thnh lp
cc tiu ban.
S Cp
L do
S Cp
l
6.663.654
164.609
t l
S Cp s hu cu i k
5,16%
0,103%
6.899.184
1.601.822
Vng Thu L
Cng ty c phn
Kinh Bnh Dng
Vng Bu Dinh
4
5
S Cp s hu u k
S Cp
l
2.306
t l
S Cp s hu cu i k
S Cp
L do
tng/gi m
1.547
0,001%
Bn + Thng
13.043.112
8,16%
Mua + Thng
M Thanh Danh
208.876
195.936
0,12%
Bn + Thng
600.639
0,00%
Bn
Vng Ngan Ho
2.000
0,00%
Bn
42
43
Cng ty Con v
Cng ty Lin quan
Cng ty tnhh Kido
a ch: Khu cng nghip Ty Bc C Chi, p Cy Sp,
X Tn an Hi, Huyn C Chi, Tp. H Ch Minh, Vit Nam.
Hot ng chnh: Sn xut v kinh doanh cc loi thc
phm, v ung nh kem n, sa v cc sn phm
lm t sa.
T l s hu: 100%
Cng ty C ph n vinabiCo
a ch: 436 N Trang Long, Phng 13, Qun Bnh Thnh,
Tp. H Ch Minh, Vit Nam.
Cng ty C ph n
b t ng Sn thnh thi
T l s hu: 51,2%
T l s hu: 100%
T l s hu: 49%
T l s hu: 30%
Cng ty C ph n u t Lavenue
a ch: Lu 7, Ta nh Sunwah, 115 Nguyn Hu,
Phng Bn Ngh, Qun 1, Tp. H Ch Minh, Vit Nam.
Hot ng chnh: Kinh doanh trong lnh vc
bt ng sn.
T l s hu: 50%
44
45
nhn S
Kinh lun
hng n chin
lc xy dng v
o to i ng
nhn vin chuyn
nghip.
46
Ti Kinh , chng ti lun to iu kin CBCNV trau di v nng cao nng lc chuyn mn
nhm pht huy ht tnh sng to, tnh nng ng, tnh tin phong cng vi lng nhit huyt
yu ngh ca h. Chng ti nh gi cao nng lc, thi v kh nng cng hin ca i ng
nhn s. Chnh s tng trng lin tc trong kinh doanh gip Kinh iu kin m bo
cc chnh sch lng & i ng hp dn cnh tranh thu ht c nhiu nhn ti. Trit l ca
Kinh l thu ht nhn ti gii nht bng cch l Cng ty tt nht.
47
nh gi C a ban giM
C
v tnh hnh ti Chnh
2011
48
500
735
1.000
Nm qua, mc d tnh hnh tt hn nhiu so vi nm
2011 nhng kh nng phc hi kinh t Vit Nam vn
cn ng. Trong tnh hnh , chng ti vn gi vng
l trnh ci thin hiu qu ca h thng hot ng mi
v t c kt qu kh quan hn trc, tng t l li
nhun trn vn ch s hu t 7,2% ln 9,1%. Kt qu
ny khng nh tnh k lut, kh nng iu hnh, v
mc tp trung cao ca Ban Gim c t c
cc mc tiu t ra ban u. Nh vy, giai on 3 Li
nhun nh s hiu qu kt thc thnh cng v mc
tiu ca chng ti l hon thnh giai on 4 - Tng
trng c li nhun, ca qu trnh ti cu trc trong
nm nay.
1.673
T ng
5%
2012
39%
1.869
2010
44%
1.251
2009
46 %
2.000
1.500
44
43,6%
42
2010
400
350
300
250
200
150
100
50
Ch s (2009=100)
373
331
136
100
2009
2010
Top 10 F&B
2011
2012
Top 20 VN Index
KDC
400
350
300
250
200
150
100
50
328
236
127
100
2009
2010
Top 10 F&B
2011
2012
Top 20 VN Index
KDC
Laos
40
38
39%
36
2009
Ch s (2009=100)
5,5%
%
8,0
7,0
6,0
5,0
4,0
3,0
2,0
1,0
0,0
6,8%
K t qu nM
2012
2011
2012
im bn hng
nh gi Chung
200.000
Thailand
161.000
160.000
150.000
120.000
2011
2012
Campodia
Nh phn phi
Bn l
212
161.385
83
30.000
49
nh gi C a ban giM C
v tnh hnh ti Chnh (tip theo)
ng
2.500
2.000
1.000
50
1.724
1.526
9,1%
7,4%
7,2%
2010
2011
7
6
500
2012
Li nhun t
HKD chnh/VCSH
Li nhun t
HKD chnh/c phiu
Tr li tin cho c ng
400
311
300
200
134
2009
144
122
2011
2010
C tc
100
-
12 %
11
10
9
8
2.318
1.500
T ng
ti Sn
S dng vn hiu qu hn
2012
90
80
70
60
50
40
30
20
10
-
65
60
49
43
2009
2010
2011
2012
Ngy phi thu
Ngy phi tr
S dng ti sn hiu qu hn
0,90
0,80
0,70
0,60
0,50
0,40
0,30
0,20
0,10
-
0,78x
0,64x
0,76x
6,7%
0,39x
4,8%
2009
Quay vng ti sn
5,0%
5,1%
2010
2011
8,0%
7,5%
7,0%
6,5%
6,0%
5,5%
5,0%
4,5%
4,0%
2012
51
nh gi C a ban giM C
v tnh hnh ti Chnh (tip
theo)
v
n
2,3
1,8
1,5
1,0
1,5 1,4
1,7
1,4
1,5
1,2
0,5
-
2009
2010
2011
Ch s n hin ti
2009
2010
Tng n/VCSH
2011
0,14
0,26
0,36
0,51
0,80
0,70
0,60
0,50
0,40
0,30
0,20
0,10
-
2012
Ch s nhanh
0,12
r i ro v gi nguyn v t li u: Chng ti nh gi y
s tip tc l mt trong nhng ri ro chnh ca Cng ty do
t l nguyn vt liu trong gi vn hng bn ca Cng ty
cao, dn n li nhun ca Cng ty bin ng mnh khi
gi nguyn vt liu thay i. Nguyn vt liu chnh ca
Cng
ty bao gm bt m, ng, du n, v sa. Mc d Cng ty
vn tip tc thn trng trong vic qun l ri ro v gi v
ch ng ngun nguyn vt liu nhng th trng vn tip
tc bin ng mnh v Cng ty vn chu nh hng t cc
yu t cung cu ca th gii. Chng ti tip tc duy tr tnh
k lut trong qun l ri ro bao gm vic ch ng thc
hin nhng hp ng c nh v thi gian o hn v gi
gim thiu tc ng trong ngn hn. Chng ti cng
lm vic vi cc nh cung cp m bo rng h nm bt
c thi im nhu cu ca chng ti v nguyn liu gip
h hn ch ri ro v gi tt hn.
2,0
0,21
CC r i ro Chnh
2,5
0,72
C C u qun L
Cng ty C phn Kinh tip tc c iu hnh trn c
s cc n V Kinh Doanh Chin Lc cng chia s cc dch
v v Bn Hng, Marketing, v Mua Hng. Cc thay i ch
yu tp trung vo ci thin hiu qu hot ng ni b v
quan trng hn l tp trung gia tng hn na s cng tc
ni b gia cc phng ban v pht huy mi quan h tt p
vi cc i tc phn phi ca Cng ty. y chnh l s iu
chnh sau khi Cng ty nhn c nhiu phn hi t cc nh
phn phi v cc kh khn h gp phi trn th trng do
nh hng t tht cht tn dng, nhu cu ngi tiu dng
thp, v kh khn v vn lu ng. Chng ti cng ang
trong qu trnh ti cu trc thng hiu c s cn bng
hn gia h thng cc thng hiu sn phm v s kt ni
tt hn vi thng hiu Cng ty Kinh tng kh nng
nhn din ca ton th h thng thng hiu v tng hiu
qu ca tng khon u t vo thng hiu. Chng ti cng
tp trung vic qun l ti chnh ton Tp on gip tng
hiu qu s dng vn. Chng ti cng s tn dng k nim
20 nm thnh lp c cu li h thng thng hiu. L k
nim cng s h tr vic tung ra cc sn phm hng ngy
vn d nhn bit v quen thuc vi thng hiu Kinh .
H thng tch hp vn s tip tc l li th cnh tranh v l
im khc bit ca Cng ty. Chng ti dnh nhiu thi
gian ci thin hiu qu v gia tng s phi hp gia cc
phng ban khc nhau trong Cng ty. Nhn chung, h thng
ny s gip gia tng c tng trng ni ti v tng trng t
bn ngoi gip tng hiu qu hn na khi quy m ln hn.
Bin li nhun gp
5.200 t Ng 44,2%
12,3%
(+21,3%)
(+23,1%)
(+11,1%)
600 t Ng
9,1%
(+22,5%)
Li nhun trn mi
c phiu
2.774
ng/c phiu
CC thay i trong u t
Cc d n bt ng sn s tip tc
dng li do Cng ty tp trung vo
mng kinh doanh chnh l thc
phm v nc ung.
2012
N vay/VCSH
ti n m t hi n d i do
x p x 830 t ng
Chng ti vn thu mua ti a cc nguyn liu c cung
cp trong nc bng tin ng hn ch ri ro t gi v
tp trung vo qun l ri ro gi nguyn liu. Cch tip cn
ny yu cu s hp tc v mi quan h tt vi cc nh cung
cp. Bn cnh , chng ti cng s hu mng xut khu
mnh v ang tng trng tt, cung cp trc tip ngun
ngoi t cho Cng ty gip hn ch ri ro t gi t u vo.
0,31
52
53
nh gi C a ban giM C
v tnh hnh ti Chnh (tip
theo)
BO CO
TI CHNH
Cng ty
tp trung khai
thc tt nn tng kinh
doanh ct li v c chin
lc qun tr tt
hon thnh k hoch
kinh doanh.
Nm 2012 tip tc
l mt nm pht
trin ca Kinh ,
gi vng v tr u
ngnh v thc phm
Vit Nam.
Cng ty
Cng ty C phn Kinh (Cng ty) l mt Cng ty c phn c thnh lp ti Vit Nam theo Giy Chng nhn ng
k Kinh doanh (GCNKKD) s 4103001184 do S K hoch v u t Thnh ph H Ch Minh cp ngy 06 thng 09
nm 2002 v theo cc GCNKKD iu chnh sau y:
Trng ban
GCNKKD iu chnh
ng V Long Nguyn
Thnh vin
B Lng M Duyn
Thnh vin
S 4103001184
iu chnh ln th nht
iu chnh ln th hai
iu chnh ln th ba
iu chnh ln th t
iu chnh ln th nm
iu chnh ln th su
iu chnh ln th by
iu chnh ln th tm
iu chnh ln th chn
iu chnh ln th mi
S 0302705302
iu chnh ln th mi mt
iu chnh ln th mi hai
iu chnh ln th mi ba
iu chnh ln th mi bn
iu chnh ln th mi lm
Ngy
26 thng 11 nm 2002
22 thng 09 nm 2003
11 thng 12 nm 2003
03 thng 08 nm 2004
07 thng 10 nm 2004
11 thng 05 nm 2005
18 thng 05 nm 2006
06 thng 07 nm 2006
06 thng 11 nm 2007
10 thng 10 nm 2008
21 thng 01 nm 2010
01 thng 11 nm 2010
26 thng 03 nm 2011
02 thng 03 nm 2012
23 thng 11 nm 2012
C phiu ca Cng ty c nim yt ti S Giao dch Chng khon Thnh ph H Ch Minh theo Giy php Nim yt s
39/UBCK-GPNY do y ban Chng khon Nh nc cp ngy 18 thng 11 nm 2005.
Hot ng chnh ca Cng ty l ch bin nng sn thc phm; sn xut ko, nc tinh khit v nc p tri cy; v mua
bn nng sn thc phm, cng ngh phm v vi si.
Cng ty c tr s chnh ng k ti s 141 ng Nguyn Du, Phng Bn Thnh, Qun 1, Thnh ph H Ch Minh,
Vit Nam.
HI ng QUn
tR
(tip theo)
Tng Gim c
B Vng Bu Linh
B Vng Ngc Xim
Ph Tng Gim c
Ph Tng Gim c
Ph Tng Gim c
Ph Tng Gim c
Ph Tng Gim c
Ph Tng Gim c
Ph Tng Gim c
ng Bi Thanh Tng
Ph Tng Gim c
ng L Anh Qun
Ph Tng Gim c
Ph Tng Gim c
Ph Tng Gim c
Ph Tng Gim c
Ph Tng Gim c
Ph Tng Gim c
Ph Tng Gim c
ng L Vn Thnh
Ph Tng Gim c
Ch tch
ng Trn L Nguyn
Ph Ch tch
Thnh vin
B Vng Bu Linh
Thnh vin
ng C Gia Th
Thnh vin
Thnh vin
Thnh vin
ng M Thanh Danh
Thnh vin
ng Nguyn Vn Thun
Thnh vin
56
57
BO CO KIM tOn C LP
Ban Tng Gim c Cng ty C phn Kinh (Cng ty) hn hnh trnh by bo co ny v cc bo co ti chnh
hp nht ca Cng ty v cc Cng ty con (Tp on) vo ngy 31 thng 12 nm 2012 v cho nm ti chnh kt thc
cng ngy.
Knh gi:
Cc C ng c a Cng ty C ph n Kinh
Chng ti kim ton cc bo co ti chnh hp nht ca Cng ty C phn Kinh v cc Cng ty con (Sau y c
gi chung l Tp on) c trnh by t trang 60 n trang 108 bao gm bng cn i k ton hp nht vo ngy 31
thng 12 nm 2012, bo co kt qu hot ng kinh doanh hp nht v bo co lu chuyn tin t hp nht cho nm
ti chnh kt thc cng ngy v cc thuyt minh bo co ti chnh hp nht km theo.
Vic lp v trnh by cc bo co ti chnh hp nht ny thuc trch nhim ca Ban Tng Gim c. Trch nhim ca
chng ti l a ra kin v cc bo co ti chnh hp nht ny da trn kt qu kim ton ca chng ti.
la chn cc chnh sch k ton thch hp v p dng cc chnh sch ny mt cch nht qun;
thc hin cc nh gi v c tnh mt cch hp l v thn trng;
nu r cc chun mc k ton p dng c c tun th hay khng v tt c nhng sai lch trng yu so vi nhng
chun mc ny c trnh by v gii thch trong cc bo co ti chnh hp nht; v
lp cc bo co ti chnh hp nht trn c s nguyn tc hot ng lin tc tr trng hp khng th cho rng Tp
on s tip tc hot ng.
Ban Tng Gim c chu trch nhim m bo vic cc s sch k ton thch hp c lu gi phn nh tnh hnh
ti chnh hp nht ca Tp on, vi mc chnh xc hp l, ti bt kz thi im no v m bo rng cc s sch k
ton tun th vi h thng k ton c ng k. Ban Tng Gim c cng chu trch nhim v vic qun l cc ti
sn ca Tp on v do phi thc hin cc bin php thch hp ngn chn v pht hin cc hnh vi gian ln v
nhng vi phm khc.
Ban Tng Gim c cam kt tun th nhng yu cu nu trn trong vic lp cc bo co ti chnh hp nht km theo.
Theo kin ca Ban Tng Gim c, cc bo co ti chnh hp nht km theo phn nh trung thc v hp l tnh
hnh ti chnh hp nht ca Tp on vo ngy 31 thng 12 nm 2012, kt qu hot ng kinh doanh hp nht v tnh
hnh lu chuyn tin t hp nht cho nm ti chnh kt thc cng ngy ph hp vi cc Chun mc k ton v Ch
k ton Vit Nam v tun th cc quy nh php l c lin quan.
Trn L Nguyn
Tng Gim c
Nguyn Xun i
Ph Tng Gim c
Chng ch kim ton vin s: 0452/KTV
Thnh ph H Ch Minh, Vit Nam
Ngy 25 thng 03 nm 2013
58
59
M TI SN
s
B01-DN/HN
Thuyt
minh
100 A.
tI Sn ngn Hn
110 I.
111
112
120 II.
121
129
S cui nm
2.289.382.509.434
5
12.2
VN
S u nm
( iu chnh li Thuyt minh s 31)
M
s
NGUN VN
2.558.532.922.412
300
A.
n PHI tR
310
311
312
313
314
315
I.
N ngn hn
1. Vay v n ngn hn
2. Phi tr ngi bn
3. Ngi mua tr tin trc
4. Thu v cc khon phi np Nh nc
5. Phi tr ngi lao ng
6. Chi ph phi tr
7. Cc khon phi tr, phi np ngn hn khc
8. Qu khen thng, phc li
829.459.259.294
215.149.047.387
614.310.211.907
237.482.984.125
274.454.915.888
(36.971.931.763)
967.330.130.617
185.816.130.617
781.514.000.000
373.770.318.479
434.804.094.447
(61.033.775.968)
882.114.197.701
180.529.903.420
724.910.919.717
202.402.215.815
507.157.423.689
(1.631.142.631)
436.692.571.164
(2.461.598.568)
316.605.949.009
398.032.090.636
VN
316
3.
4.
1.
2.
150 V.
151
152
154
158
Ti sn ngn hn khc
1. Chi ph tr trc ngn hn
2. Thu gi tr gia tng c khu tr
3. Thu v cc khon khc phi thu Nh nc
4. Ti sn ngn hn khc
200 B.
tI Sn DI Hn
218 I.
220 II.
221
222
223
227
228
229
230
Ti sn c nh
1. Ti sn c nh hu hnh
Nguyn gi
Gi tr khu hao ly k
3. Ti sn c nh v hnh
Nguyn gi
Gi tr khu tr ly k
4. Chi ph xy dng c bn d dang
Hng tn kho
D phng gim gi hng tn kho
240 III. Bt ng sn u t
1. Nguyn gi
241
242
2. Gi tr khu hao ly k
250 IV. Cc khon u t ti chnh di hn
252
1. u t vo cc Cng ty lin kt v
lin doanh ng kim sot
258
2. u t di hn khc
259
3. D phng gim gi u t di hn
260 V.
261
262
268
Ti sn di hn khc
1. Chi ph tr trc di hn
2. Ti sn thu thu nhp hon li
3. Ti sn di hn khc
323.945.751.898
(7.339.802.889)
399.655.331.306
(1.623.240.670)
23.720.119.305
17.310.449.270
73.411.292
6.336.258.743
94.489.462.963
27.523.140.386
3.495.249.715
9.261.522.658
54.209.550.204
3.225.321.952.576
3.273.805.125.203
299.618.517
8
10
11
12.1
12.3
12.3
26.3
4
345.000.000
1.451.929.592.575
941.976.539.062
1.689.567.812.006
(747.591.272.944)
412.023.311.045
492.810.355.420
(80.787.044.375)
97.929.742.468
1.453.949.294.596
830.120.570.346
1.466.067.600.094
(635.947.029.748)
477.469.498.522
527.050.756.383
(49.581.257.861)
146.359.225.728
24.018.297.599
34.524.970.816
(10.506.673.217)
26.591.686.628
34.524.970.816
(7.933.284.188)
1.271.100.000.000
1.255.715.348.986
1.256.100.000.000
15.000.000.000
-
1.207.972.190.946
91.823.744.124
(44.080.586.084)
128.053.492.580
79.707.784.012
47.795.925.568
549.783.000
143.691.728.058
94.489.225.035
48.652.720.023
549.783.000
349.920.951.305
393.512.066.935
5.514.704.462.010
B01-DN/HN
5.832.338.047.615
319
323
330
333
334
II.
400
B.
Thuyt
minh
17
18
N di hn
1. Phi tr di hn khc
2. Vay v n di hn
19
V n CH SHU
20
4.010.273.661.046
3.837.589.950.801
1. Vn c phn
2. Thng d vn c phn
3. C phiu ngn qu
4. Chnh lch t gi hi oi
5. Qu u t, pht trin
6. Qu d phng ti chnh
411
412
414
416
417
418
13
14
15
16
419
7.
Qu khc thuc vn ch s hu
420
8.
439
C.
LI CH CA C ng tHIU S
440
S cui nm
S u nm
( iu chnh li Thuyt minh s 31)
1.469.330.630.943
1.959.475.083.174
1.353.059.965.053
529.559.033.303
274.618.256.546
37.628.753.830
102.723.109.885
61.215.290.368
181.636.672.869
121.494.113.721
44.184.734.531
1.783.559.913.116
882.654.433.040
274.134.221.072
36.056.645.617
58.171.397.947
65.677.580.413
221.099.438.573
203.176.971.073
42.589.225.381
116.270.665.890
63.637.569.390
52.633.096.500
175.915.170.058
61.835.596.114
114.079.573.944
4.010.273.661.046
3.837.589.950.801
1.599.216.250.000
2.189.781.329.788
(655.246.276.814)
25.370.280.515
25.792.635.752
1.195.178.810.000
1.950.665.093.455
(153.869.778.400)
(891.411.434)
25.370.280.515
25.792.635.752
15.909.752.661
15.909.752.661
809.449.689.144
779.434.568.252
35.100.170.021
35.273.013.640
5.514.704.462.010
5.832.338.047.615
S cui nm
S u nm
2.041.170
102
9.598.048.875
1.562.941
102
173.300
-
Nguyn Th Oanh
K ton trng
Trn L Nguyn
Tng Gim c
60
61
M
s
CH TIU
B02-DN/HN
Thuyt
minh
Nm nay
VN
Nm trc
( iu chnh li Thuyt minh s 31)
01
1.
21.1
4.311.914.226.281
4.278.051.638.403
02
2.
21.1
(26.116.782.870)
(31.166.008.599)
10
3.
21.1
4.285.797.443.411
4.246.885.629.804
11
4.
gi v n hng bn v d ch v cung c p
20
5.
Li nhu n g p
21
6.
22
7.
Chi ph ti chnh
23
22
(2.416.751.839.765) (2.573.745.939.917)
1.869.045.603.646
1.673.139.689.887
21.2
133.281.778.819
127.492.814.648
23
(190.339.813.268)
(180.679.651.253)
(94.369.615.032)
(117.213.229.417)
24
8.
Chi ph bn hng
(958.733.196.493)
(941.173.596.925)
25
9.
(343.004.410.348)
(331.706.403.979)
30
510.249.962.356
347.072.852.378
31
24
20.132.906.361
18.467.397.145
32
12.
Chi ph khc
24
(40.454.914.532)
40
13.
L khc
24
(20.322.008.171)
(2.285.214.104)
45
14.
6.893.562.118
50
489.927.954.185
351.681.200.392
51
26.2
(131.641.468.329)
(87.310.301.074)
52
17.
26.3
(856.794.455)
16.764.537.568
60
61
62
80
18.
20.4
(20.752.611.249)
357.429.691.401
281.135.436.886
3.485.288.065
353.944.403.336
5.083.224.574
276.052.212.312
2.318
1.926
M CH TIU
s
B03-DN/HN
Thuyt
minh
Nguyn Th Oanh
K ton trng
VN
Nm trc
( iu chnh li Thuyt minh s 31)
Cc khon d phng
Li chnh lch t gi cha thc hin
Li t hot ng u t
Chi ph li vay
4, 8
9,11
23
26.2
489.927.954.185
351.681.200.392
215.148.557.479
11.013.981.270
(2.781.973.065)
(51.459.916.808)
94.369.615.032
198.921.618.766
37.875.188.972
(1.542.696.225)
(116.676.647.656)
117.213.229.417
756.218.218.093
64.968.349.554
75.709.579.408
(94.402.339.724)
24.994.132.139
(96.483.378.327)
(77.403.326.392)
6.453.122.221
(9.706.163.034)
587.471.893.666
368.476.239.477
35.274.279.706
137.986.606.744
(31.097.357.448)
(114.190.654.109)
(81.711.661.306)
95.628.083.095
(64.725.870.817)
650.348.193.938
933.111.559.008
(222.818.458.228)
7.788.090.788
(2.773.200.000.000)
2.851.929.343.712
(258.883.483.745)
111.288.125.542
30.504.845.950
(326.069.078.042)
5.422.364.340
(1.133.598.500.000)
856.510.211.400
(594.741.569.279)
162.925.087.803
24.296.773.701
30 Lu chuy n ti n thu n s d ng vo ho t ng u t
Nm nay
(253.391.535.981) (1.005.254.710.077)
Trn L Nguyn
Tng Gim c
62
63
M CH TIU
s
B03-DN/HN
Thuyt
minh
Nm nay
VN
Nm trc
( iu chnh li Thuyt minh s 31)
693.153.676.333
200.000.000
(501.376.498.414)
(15.219.366.000)
2.102.838.534.453
1.914.616.265.909
(2.517.380.411.634)
(1.390.497.638.485)
(311.706.777.813)
(143.195.195.714)
(3.546.360.564)
40 Lu chuy n ti n thu n (s d ng
vo) t ho t ng ti chnh
(537.817.837.639)
365.704.065.710
(140.861.179.682)
293.560.914.641
967.330.130.617
672.316.189.794
Nhn gp vn ca c ng thiu s
20.1
33
34
36
C tc tr cho ch s hu ca Cng ty m
C tc tr cho c ng thiu s
60 ti n v tng ng ti n u nm
1.
B09-DN/HN
2.990.308.359
1.453.026.182
829.459.259.294
967.330.130.617
KDC l mt Cng ty c phn c thnh lp ti Vit Nam theo Giy Chng nhn ng k Kinh doanh (GCNKKD)
s 4103001184 do S K hoch v u t Thnh ph H Ch Minh cp ngy 06 thng 09 nm 2002 v theo cc
GCNKKD iu chnh sau y:
GCNKKD iu chnh
S 4103001184
iu chnh ln th nht
iu chnh ln th hai
iu chnh ln th ba
iu chnh ln th t
iu chnh ln th nm
iu chnh ln th su
iu chnh ln th by
iu chnh ln th tm
iu chnh ln th chn
iu chnh ln th mi
S 0302705302
iu chnh ln th mi mt
iu chnh ln th mi hai
iu chnh ln th mi ba
iu chnh ln th mi bn
iu chnh ln th mi lm
Ngy
26 thng 11 nm 2002
22 thng 09 nm 2003
11 thng 12 nm 2003
03 thng 08 nm 2004
07 thng 10 nm 2004
11 thng 05 nm 2005
18 thng 05 nm 2006
06 thng 07 nm 2006
06 thng 11 nm 2007
10 thng 10 nm 2008
21 thng 01 nm 2010
01 thng 11 nm 2010
26 thng 03 nm 2011
02 thng 03 nm 2012
23 thng 11 nm 2012
C phiu ca Cng ty c nim yt ti S Giao dch Chng khon Thnh ph H Ch Minh theo Giy php
Nim yt s 39/UBCK-GPNY do y ban Chng khon Nh nc cp ngy 18 thng 11 nm 2005.
Hot ng chnh ca Cng ty l ch bin nng sn thc phm; sn xut ko, nc tinh khit v nc p tri cy;
v mua bn nng sn thc phm, cng ngh phm v vi si.
KDC c tr s chnh ng k ti s 141 ng Nguyn Du, Phng Bn Thnh, Qun 1, Thnh ph H Ch Minh,
Vit Nam.
Trn Minh Nguyt
Ngi lp
Ngy 25 thng 03 nm 2013
Nguyn Th Oanh
K ton trng
Trn L Nguyn
Tng Gim c
S lng cng nhn vin ca Tp on vo ngy 31 thng 12 nm 2012 l 5.889 (31 thng 12 nm 2011: 6.025).
Cc Cng ty con
Cng ty C phn Kinh Bnh Dng (KDBD)
KDC s hu 99,8% vn c phn trong KDBD, mt Cng ty c phn c thnh lp theo Lut Doanh nghip Vit
Nam theo GCNKKD s 4603000129 do S K hoch v u t Tnh Bnh Dng cp ngy 13 thng 10 nm
2004 v theo GCNKKD sa i sau .
Hot ng chnh ca KDBD l ch bin nng sn thc phm; sn xut ko, nc tinh khit v nc p tri cy;
mua bn nng sn thc phm, cng ngh phm v vi si.
KDBD c tr s v nh my ng k ti Khu Cng nghip Vit Nam Singapore, Th X Thun An, Tnh Bnh
Dng, Vit Nam.
64
65
1.
1.
B09-DN/HN
KDC s hu 51,20% vn c phn trong Vinabico, mt Cng ty c phn c thnh lp theo Lut Doanh nghip
Vit Nam theo GCNKKD s 4103001904 do S K hoch v u t Thnh ph H Ch Minh cp ngy 03 thng
11 nm 2003 v theo GCNKKD sa i sau .
KDC s hu 30% vn c phn trong TTR, mt Cng ty c phn c thnh lp theo lut Doanh nghip Vit Nam
theo GCNKKD s 0310442801 do S K hoch v u t Thnh ph H Ch Minh cp ngy 10 thng 11 nm
2010.
Hot ng chnh ca Vinabico l sn xut v kinh doanh cc sn phm bnh ko v sn xut nc ung tinh
khit.
Vinabico c tr s v nh my ng k ti 436 N Trang Long, Phng 13, Qun Bnh Thnh, Thnh ph H Ch
Minh, Vit Nam.
KDC s hu 100% vn ch s hu trong KIDO, trc y l mt Cng ty c phn, hin l Cng ty trch nhim
hu hn mt thnh vin c thnh lp theo Lut Doanh nghip Vit Nam theo GCNKKD s 4103001557 do
S K hoch v u t Thnh ph H Ch Minh cp ngy 14 thng 04 nm 2003 v theo cc GCNKKD sa i
sau .
KDC s hu 50% vn c phn trong Lavenue, mt Cng ty c phn c thnh lp theo lut Doanh nghip
Vit Nam theo GCNKKD s 0310306044 do S K hoch v u t Thnh ph H Ch Minh cp ngy 10 thng
09 nm 2010.
Hot ng chnh ca Lavenue l kinh doanh trong lnh vc bt ng sn.
Hot ng chnh ca KIDO l sn xut v kinh doanh cc loi thc phm v ung nh kem n, sa v cc sn
phm lm t sa.
KIDO c tr s v nh my ng k ti Khu Cng nghip Ty Bc C Chi, p Cy Sp, X Tn An Hi, Huyn C
Chi, Thnh ph H Ch Minh, Vit Nam.
2.
C S tRnH By
2.1
Quyt nh s 149/2001/Q-BTC ngy 31 thng 12 nm 2001 v vic ban hnh bn Chun mc K ton
Vit Nam (t 1);
Quyt nh s 165/2002/Q-BTC ngy 31 thng 12 nm 2002 v vic ban hnh su Chun mc K ton
Vit Nam (t 2);
Quyt nh s 234/2003/Q-BTC ngy 30 thng 12 nm 2003 v vic ban hnh su Chun mc K ton
Vit Nam (t 3);
Quyt nh s 12/2005/Q-BTC ngy 15 thng 02 nm 2005 v vic ban hnh su Chun mc K ton
Vit Nam (t 4); v
KDC s hu 49% vn iu l trong TAP, mt Cng ty trch nhim hu hn vi hai thnh vin tr ln c thnh lp
theo lut Doanh nghip Vit Nam theo GCNKKD s 0309403269 do S K hoch v u t Thnh ph H Ch Minh
cp ngy 24 thng 09 nm 2009.
Quyt nh s 100/2005/Q-BTC ngy 28 thng 12 nm 2005 v vic ban hnh bn Chun mc K ton
Vit Nam (t 5).
66
67
2.
3.
2.2
3.1
3.1.1
2.3
Nin k ton
Nghip v
CMKTVN s 10
C s hp nht cc bo co ti chnh
Cc bo co ti chnh hp nht bao gm cc bo co ti chnh ca Cng ty v cc Cng ty con cho nm ti chnh
kt thc ngy 31 thng 12 nm 2012.
Cc Cng ty con c hp nht ton b k t ngy mua, l ngy Tp on thc s nm quyn kim sot Cng ty
con, v tip tc c hp nht cho n ngy Tp on thc s chm dt quyn kim sot i vi Cng ty con.
Cc bo co ti chnh ca cc Cng ty con c lp cng kz bo co vi Cng ty theo cc chnh sch k ton
nht qun vi cc chnh sch k ton ca Cng ty.
nh gi li s d
cui nm ca cc
khon mc ti sn
v cng n tin t
ngn hn c gc
ngoi t.
Tt c chnh lch t gi
do nh gi li s d c
gc ngoi t cui nm
c hch ton vo bo
co kt qu hot ng
kinh doanh hp nht.
nh gi li s d
cui nm ca cc
khon mc cng
n tin t di hn
c gc ngoi t.
Tt c chnh lch t gi
do nh gi li s d c
gc ngoi t cui nm
c hch ton vo bo
co kt qu hot ng
kinh doanh hp nht.
Tt c li chnh lch t gi do nh gi li s d c gc
ngoi t cui nm c hch ton vo bo co kt qu
hot ng kinh doanh hp nht.
S d cc ti khon trn bng cn i k ton gia cc n v trong cng Tp on, cc khon thu nhp v chi
ph khc, cc khon li hoc l ni b cha thc hin pht sinh t cc giao dch ny c loi tr hon ton.
Li ch ca cc c ng thiu s l phn li ch trong li, hoc l, v trong ti sn thun ca Cng ty con khng
c nm gi bi c ng ca Tp on v c trnh by ring bit trn bo co kt qu hot ng kinh doanh
hp nht v c trnh by ring bit vi phn vn ch s hu ca cc c ng ca Cng ty trong phn vn ch
s hu trn bng cn i k ton hp nht. Vic mua li phn li ch ca c ng thiu s c hch ton theo
phng php m rng quyn s hu ca Tp on, theo , phn chnh lch gia gi mua v gi tr s sch ca
phn c mua trong ti sn thun c ghi nhn nh khon li th thng mi.
3.
3.1
3.1.1
Thng t 179
T gi mua vo ca ngn
hng thng mi ni Tp
on m ti khon.
Tt c l chnh lch t gi do nh gi li s d c gc
ngoi t cui nm c hch ton vo bo co kt qu
hot ng kinh doanh hp nht. Tuy nhin, trng hp
ghi nhn l chnh lch t gi dn n kt qu hot ng
kinh doanh trc thu ca Tp on b l, mt phn l
chnh lch t gi c th c phn b vo bo co kt
qu hot ng kinh doanh hp nht cc nm sau. Trong
mi trng hp, tng s l chnh lch t gi ghi nhn
vo chi ph trong kz t nht phi bng l chnh lch t gi
pht sinh t vic nh gi li s d cng n di hn n
hn phi tr. Phn l chnh lch t gi cn li c th c
phn nh trn bng cn i k ton hp nht v phn b
vo bo co kt qu kinh doanh hp nht trong vng 5
nm tip theo.
T gi s dng
nh gi li cui nm
Trong nm ti chnh kt thc ngy 31 thng 12 nm 2012, Tp on p dng Chun mc K ton Vit Nam s 10
- nh hng ca vic thay i t gi hi oi (CMKTVN s 10) v Thng t s 179/2012/TT-BTC quy nh v ghi
nhn, nh gi, x l cc khon chnh lch t gi hi oi trong doanh nghip do B Ti chnh ban hnh ngy
24 thng 10 nm 2012 (Thng t 179). CMKTVN s 10 v Thng t 179 khc vi Thng t s 201/2009/TT-BTC
do B Ti chnh ban hnh ngy 15 thng 10 nm 2009 (Thng t 201) hng dn x l cc khon chnh lch
t gi hi oi m Tp on s dng trong cc nm ti chnh trc hch ton cc khon chnh lch t gi
hi oi nh sau:
68
X l k ton theo
Thng t 201
n v tin t k ton
Tp on thc hin vic ghi chp s sch k ton bng VN.
2.5
B09-DN/HN
3.2
69
3.
3.
3.3
Hng tn kho
3.6
Ti sn c nh v hnh
Hng tn kho c ghi nhn theo gi thp hn gia gi thnh a mi sn phm n v tr v iu kin hin
ti v gi tr thun c th thc hin c. Gi tr thun c th thc hin c l gi bn c tnh ca hng tn
kho trong iu kin kinh doanh bnh thng tr chi ph c tnh hon thnh v chi ph bn hng c tnh.
Tp on p dng phng php k khai thng xuyn hch ton hng tn kho vi gi tr c xc nh
nh sau:
Nguyn vt liu, hng ha.
3.7
Nh ca v vt kin trc
My mc thit b
Phng tin vn chuyn
Thit b vn phng
Quyn s dng t
Thng hiu
Phn mm my tnh
Li th quyn thu t
Mi quan h vi khch hng
Ti sn khc
D phng n phi thu kh i th hin phn gi tr ca cc khon phi thu m Tp on d kin khng c kh
nng thu hi ti ngy kt thc kz k ton. Tng hoc gim s d ti khon d phng c hch ton vo chi ph
qun l doanh nghip trn bo co kt qu hot ng kinh doanh hp nht.
Ti sn c nh hu hnh
Ti sn c nh hu hnh c th hin theo nguyn gi tr i gi tr khu hao ly k.
Nguyn gi ti sn c nh bao gm gi mua v nhng chi ph c lin quan trc tip n vic a ti sn vo
hot ng nh d kin.
10 nm
5 - 10 nm
6 - 10 nm
3 - 5 nm
46 nm
10 - 20 nm
3 nm
20 - 55 nm
16 nm
8 nm
Theo nh kz, thi gian hu dng c tnh ca ti sn c nh v t l khu hao v khu tr c xem xt li
nhm m bo rng phng php v thi gian trch khu hao v khu tr nht qun vi li ch kinh t d kin
s thu c t vic s dng ti sn c nh.
Cc khon phi thu c trnh by trn cc bo co ti chnh hp nht theo gi tr ghi s cc khon phi thu
t khch hng v phi thu khc sau khi cn tr cc khon d phng c lp cho cc khon phi thu kh i.
3.5
B09-DN/HN
3.8
3.9
Chi ph i vay
Chi ph i vay bao gm li tin vay v cc chi ph khc pht sinh lin quan trc tip n cc khon vay ca Tp
on. Chi ph i vay c hch ton nh chi ph trong nm khi pht sinh, ngoi tr cc khon c vn ha nh
theo ni dung ca on tip theo.
70
71
3.
3.
3.9
3.13
Chi ph i vay lin quan trc tip n vic mua sm, xy dng hoc hnh thnh mt ti sn c th cn c mt
thi gian di c th a vo s dng theo mc ch nh trc hoc bn c vn ha vo nguyn
gi ca ti sn .
3.10
Cc chi ph tr trc
Cc chi ph tr trc bao gm chi ph tr trc ngn hn hoc chi ph tr trc di hn trn bng cn i k ton
hp nht v c phn b trong khong thi gian tr trc ca cc chi ph tng ng vi cc li ch kinh t
c to ra t cc chi ph ny.
3.11
Phn s hu ca Tp on trong li nhun (l) ca c s kinh doanh ng kim sot c phn nh trn bo
co kt qu hot ng kinh doanh hp nht v phn s hu ca Tp on trong thay i sau khi mua ca cc
qu d tr ca c s kinh doanh ng kim sot c ghi nhn vo qu d tr. Thay i ly k sau khi mua c
iu chnh vo gi tr cn li ca khon u t vo c s kinh doanh ng kim sot. C tc nhn c t c s
kinh doanh ng kim sot c cn tr vo khon u t vo c s kinh doanh ng kim sot.
Theo phng php vn ch s hu, khon u t c ghi nhn ban u trn bng cn i k ton hp nht
theo gi gc, sau c iu chnh theo nhng thay i ca phn s hu ca Tp on trong ti sn thun ca
Cng ty lin kt sau khi mua. Li th thng mi pht sinh c phn nh trong gi tr cn li ca khon u t
v c phn b trong khong thi gian mi (10) nm. Bo co kt qu kinh doanh hp nht phn nh phn
s hu ca Tp on trong kt qu hot ng kinh doanh ca Cng ty lin kt sau khi mua.
Phn s hu ca Tp on trong li nhun (l) ca Cng ty lin kt sau khi mua c phn nh trn bo co kt
qu hot ng kinh doanh hp nht v phn s hu ca Tp on trong thay i sau khi mua ca cc qu d
tr ca Cng ty lin kt c ghi nhn vo cc qu d tr. Thay i ly k sau khi mua c iu chnh vo gi
tr cn li ca khon u t vo Cng ty lin kt. C tc nhn c t Cng ty lin kt c cn tr vo khon
u t vo Cng ty lin kt.
3.15
u t vo Cng ty lin kt
Cc khon u t vo cc Cng ty lin kt c hp nht theo phng php vn ch s hu. Cng ty lin kt
l cc Cng ty m trong Tp on c nh hng ng k nhng khng phi l Cng ty con hay Cng ty lin
doanh ca Tp on. Thng thng, Tp on c coi l c nh hng ng k nu s hu trn 20% quyn
biu quyt.
B09-DN/HN
3.16
72
73
3.
3.
3.17
3.20
Tp on p dng CMKTVN s 10 v Thng t 179 hch ton cc khon chnh lch t gi hi oi cho
nm ti chnh kt thc ngy 31 thng 12 nm 2012.
Theo , cc nghip v pht sinh bng cc n v tin t khc vi n v tin t k ton ca Tp on (VN)
c hch ton theo t gi giao dch vo ngy pht sinh nghip v. Ti ngy kt thc kz k ton, cc khon mc
tin t c gc ngoi t c nh gi li theo t gi mua vo ti thi im ny ca ngn hng thng mi ni
Tp on m ti khon. Tt c cc khon chnh lch t gi thc t pht sinh trong nm v chnh lch do nh
gi li s d tin t c gc ngoi t cui nm c hch ton vo bo co kt qu hot ng kinh doanh hp
nht.
Cch x l chnh lch t gi hi oi do nh gi li s d c gc ngoi t cui nm theo CMKTVN s 10 ni
trn khc bit so vi quy nh trong Thng t s 201 c Tp on p dng trong nm ti chnh kt thc
ngy 31 thng 12 nm 2011. S khc bit gia CMKTVN s 10/Thng t 179 v Thng t 201 v cc nh hng
n cc bo co ti chnh hp nht ca Tp on vo ngy 31 thng 12 nm 2012 v cho nm ti chnh kt thc
cng ngy do s thay i ny c trnh by trong Thuyt minh s 3.1.1.
3.18
C tc
C tc phi tr c ngh bi Hi ng Qun tr ca Tp on v c phn loi nh mt s phn phi ca li
nhun cha phn phi trong khon mc vn ch s hu trn bng cn i k ton hp nht cho n khi c
cc c ng thng qua ti i hi ng c ng Thng nin. Khi , c tc s c ghi nhn nh mt khon
n phi tr trn bng cn i k ton hp nht.
3.21
C phiu ngn qu
Li trn c phiu
Li c bn trn c phiu c tnh bng cch chia li nhun thun sau thu thu nhp doanh nghip, trc khi
trch lp qu khen thng v phc li, phn b cho c ng s hu c phiu ph thng ca Cng ty cho s
lng bnh qun gia quyn ca s c phiu ph thng ang lu hnh trong nm.
Doanh thu cung cp dch v c ghi nhn khi dch v c cung cp.
Tin li
Li suy gim trn c phiu c tnh bng cch chia li nhun hoc l sau thu phn b cho c ng s hu c
phiu ph thng ca Cng ty (sau khi iu chnh cho c tc ca c phiu u i c quyn chuyn i) cho
s lng bnh qun gia quyn ca s c phiu ph thng ang lu hnh trong nm v s lng bnh qun gia
quyn ca c phiu ph thng s c pht hnh trong trng hp tt c cc c phiu ph thng tim nng
c tc ng suy gim u c chuyn thnh c phiu ph thng.
3.20
Doanh thu c ghi nhn khi tin li pht sinh trn c s trch trc (c tnh n li tc m ti sn em li) tr
khi kh nng thu hi tin li khng chc chn.
C tc
Doanh thu c ghi nhn khi quyn c nhn khon thanh ton c tc ca Tp on c xc lp.
C phiu ngn qu th hin s c phiu ca Cng ty do Tp on mua li v c ghi nhn theo nguyn gi v
tr vo vn ch s hu. Tp on khng ghi nhn li hoc l khi mua, bn, ti pht hnh hoc hy cc cng c
vn ch s hu ca mnh.
3.19
B09-DN/HN
3.22
Thu
Thu thu nhp hin hnh
Qu d phng ti chnh
Ti sn thu thu nhp v thu thu nhp phi np cho nm hin hnh v cc nm trc c xc nh bng s
tin d kin phi np cho (hoc c thu hi t) c quan thu, da trn cc mc thu sut v cc lut thu c
hiu lc n ngy kt thc kz k ton.
Tp on ch c b tr ti sn thu thu nhp hin hnh v thu thu nhp hin hnh phi np khi Tp on
c quyn hp php c b tr gia ti sn thu thu nhp hin hnh vi thu thu nhp hin hnh phi tr v
Tp on d nh thanh ton thu thu nhp hin hnh phi np v ti sn thu thu nhp hin hnh trn c s
thun.
Qu u t pht trin
Qu ny c trch lp nhm phc v vic m rng hot ng hoc u t chiu su ca Tp on.
74
75
3.
3.
3.22
3.23
Cng c Ti Chnh
Thu thu nhp hon li c xc nh cho cc khon chnh lch tm thi ti ngy kt thc kz k ton gia c
s tnh thu thu nhp ca cc ti sn v n phi tr v gi tr ghi s ca chng cho mc ch lp cc bo co ti
chnh hp nht.
ti
s n
chnh
Thu thu nhp hon li phi tr c ghi nhn cho tt c cc khon chnh lch tm thi chu thu,
ngoi tr:
Thu thu nhp hon li phi tr pht sinh t ghi nhn ban u ca mt ti sn hay n phi tr t mt giao
dch m giao dch ny khng c nh hng n li nhun k ton hoc li nhun tnh thu thu nhp (hoc
l tnh thu) ti thi im pht sinh giao dch; v
Cc chnh lch tm thi chu thu gn lin vi cc khon u t vo Cng ty con, Cng ty lin kt v cc
khon vn gp lin doanh khi c kh nng kim sot thi gian hon nhp khon chnh lnh tm thi v
chc chn khon chnh lch tm thi s khng c hon nhp trong tng lai c th d on.
Ti sn thu thu nhp hon li c ghi nhn cho tt c cc chnh lch tm thi c khu tr, gi tr c khu
tr chuyn sang cc nm sau ca cc khon l tnh thu v cc khon u i thu cha s dng, khi chc chn
trong tng lai s c li nhun tnh thu s dng nhng khon chnh lch tm thi c khu tr, cc khon
l tnh thu v cc u i thu cha s dng ny, ngoi tr:
Ti sn thu thu nhp hon li pht sinh t ghi nhn ban u ca mt ti sn hoc n phi tr t mt giao
dch m giao dch ny khng c nh hng n li nhun k ton hoc li nhun tnh thu (hoc l tnh
thu) ti thi im pht sinh giao dch; v
Tt c cc chnh lch tm thi c khu tr pht sinh t cc khon u t vo cc Cng ty con, Cng ty
lin kt v cc khon vn gp lin doanh khi chc chn l chnh lnh tm thi s c hon nhp trong
tng lai c th d on c v c li nhun chu thu s dng c khon chnh lch tm thi .
Gi tr ghi s ca ti sn thu thu nhp hon li phi c xem xt li vo ngy kt thc k ton v phi gim gi
tr ghi s ca ti sn thu thu nhp hon li n mc m bo chc chn c li nhun tnh thu cho php li
ch ca mt phn hoc ton b ti sn thu thu nhp hon li c s dng. Cc ti sn thu thu nhp hon li
cha ghi nhn trc y c xem xt li vo ngy kt thc kz k ton v c ghi nhn khi chc chn c li
nhun tnh thu c th s dng cc ti sn thu thu nhp hon li cha ghi nhn ny.
B09-DN/HN
ti
Thng t s 210/2009/TT-BTC do B Ti chnh ban hnh ngy 06 thng 11 nm 2009, hng dn p dng Chun
mc Bo co Ti chnh Quc t v trnh by bo co ti chnh v thuyt minh thng tin i vi cng c Ti Chnh
(Thng t 210) c hiu lc cho cc nm ti chnh bt u t hoc sau ngy 01 thng 01 nm 2011.
Ti sn ti chnh, theo phm vi ca Thng t 210 cho mc ch thuyt minh trong cc bo co ti chnh hp
nht, c phn loi mt cch ph hp thnh ti sn ti chnh c ghi nhn theo gi tr hp l thng qua bo
co kt qu hot ng kinh doanh hp nht, cc khon cho vay v phi thu, cc khon u t gi n ngy o
hn hoc ti sn ti chnh sn sng bn. Tp on quyt nh vic phn loi cc ti sn ti chnh ny ti thi
im ghi nhn ln u.
Ti thi im ghi nhn ln u, ti sn ti chnh c xc nh theo nguyn gi cng vi cc chi ph giao dch
trc tip c lin quan.
Cc ti sn ti chnh ca Tp on bao gm tin v cc khon tin gi ngn hn, cc khon phi thu khch hng
v phi thu khc, cc khon cho vay, cc u t ngn hn v di hn.
n ph i
chnh
tr
ti
N phi tr ti chnh, theo phm vi ca Thng t 210 cho mc ch thuyt minh trong cc bo co ti chnh hp
nht, c phn loi mt cch ph hp thnh cc n phi tr ti chnh c ghi nhn thng qua bo co kt
qu hot ng kinh doanh hp nht hoc cc khon n phi tr ti chnh c xc nh theo gi tr phn b.
Tp on xc nh vic phn loi cc n phi tr ti chnh thi im ghi nhn ln u.
Tt c n phi tr ti chnh c ghi nhn ban u theo nguyn gi cng vi cc chi ph giao dch trc tip c
lin quan.
N phi tr ti chnh ca Tp on bao gm cc khon phi tr ngi bn v cc khon phi tr khc, cc khon
n v vay.
Gi tr sau ghi nhn ln u
Ti sn thu thu nhp hon li v thu thu nhp hon li phi tr c xc nh theo thu sut d tnh s p
dng cho nm m ti sn c thu hi hay n phi tr c thanh ton, da trn cc mc thu sut v lut thu
c hiu lc vo ngy kt thc kz k ton.
Thu thu nhp hon li c ghi nhn vo bo co kt qu hot ng kinh doanh hp nht ngoi tr trng
hp thu thu nhp pht sinh lin quan n mt khon mc c ghi thng vo vn ch s hu, trong trng
hp ny, thu thu nhp hon li cng c ghi nhn trc tip vo vn ch s hu.
B tr cc cng c Ti Chnh
Tp on ch c b tr cc ti sn thu thu nhp hon li v thu thu nhp hon li phi tr khi Tp on c
quyn hp php c b tr gia ti sn thu thu nhp hin hnh vi thu thu nhp hin hnh phi tr v cc
ti sn thu thu nhp hon li v thu thu nhp hon li phi tr lin quan ti thu thu nhp c qun l bi
cng mt c quan thu i vi cng mt n v chu thu hoc Tp on d nh thanh ton thu thu nhp
hin hnh phi tr v ti sn thu thu nhp hin hnh trn c s thun hoc thu hi ti sn ng thi vi vic
thanh ton n phi tr trong tng kz tng lai khi cc khon trng yu ca thu thu nhp hon li phi tr hoc
ti sn thu thu nhp hon li c thanh ton hoc thu hi.
76
77
4.
LI tH tHng MI
6.
B09-DN/HN
Li th thng mi c phn b theo phng php ng thng trong khong thi gian 10 nm k t ngy
mua. Gi tr phn b trong nm v gi tr phn b ly k vo ngy kt thc kz k ton nm c trnh by nh
sau:
Gi tr
VN
nguyn gi
S u nm v cui nm
433.015.187.595
gi tr kh u tr ly k
S u nm
39.503.120.660
Khu tr trong nm
43.591.115.630
S cui nm
83.094.236.290
gi tr cn l i
S u nm
S u nm
180.529.903.420
202.402.215.815
51.543.851.651
128.986.051.769
50.123.701.921
152.278.513.894
196.058.013.223
88.277.731.306
27.929.026.963
168.128.986.260
88.277.731.306
507.157.423.689
436.692.571.164
344.901.764.350
156.776.698.020
265.174.735.263
165.508.175.300
5.478.961.319
6.009.660.601
(1.631.142.631)
(2.461.598.568)
882.114.197.701
724.910.919.717
393.512.066.935
349.920.951.305
S cui nm
S cui nm
5.
Tp on s dng mt s khon phi thu th chp cho cc khon vay ngn hn t ngn hng. Chi tit
c trnh by trong Thuyt minh s 13.
VN
Tin mt
Tin gi ngn hng
Tin ang chuyn
Cc khon tng ng tin
tng Cng
S cui nm
S u nm
1.459.782.477
2.801.976.864
211.785.272.910
179.638.960.753
1.903.992.000
3.375.193.000
614.310.211.907
829.459.259.294
781.514.000.000
967.330.130.617
Cc khon tng ng tin th hin khon tin gi ti ngn hng vi kz hn di ba thng v hng li sut
theo li sut tin gi c th p dng.
7.
Hng tn KHO
VN
S cui nm
S u nm
184.979.783.982
266.612.861.078
Hng ha
Cng c, dng c
2.586.365.048
28.842.914.533
3.584.818.257
28.647.225.690
Thnh phm
Hng mua ang i ng
Chi ph sn xut kinh doanh d dang
93.969.539.629
10.239.873.840
3.327.274.866
88.915.503.384
10.795.141.171
1.099.781.726
323.945.751.898
399.655.331.306
(7.339.802.889)
(1.623.240.670)
316.605.949.009
398.032.090.636
Nguyn vt liu
gi g c hng t n kho
D phng gim gi hng tn kho
gI tR tHUn
78
79
80
BO CO THNG NIN 2012
THUYT MINH BO CO
8.
B09-DN/HN
B09-DN/HN
tI Sn C nH HU HnH
VN
Nh ca,
vt kin trc
My mc
thit b
Phng tin
vn chuyn
Thit b
vn phng
Tng cng
345.602.787.051
46.135.076.268
920.462.633.697
193.017.505.993
129.585.738.566
12.560.170.655
70.416.440.780
3.775.589.535
1.466.067.600.094
255.488.342.451
6.297.641.326
39.837.434.942
60.505.620.768
132.511.885.225
12.560.170.655
-
3.528.713.866
246.875.669
82.892.146.615
172.596.195.836
(325.000.000)
(21.772.848.509)
(8.533.767.333)
(1.356.514.697)
(31.988.130.539)
391.412.863.319
1.091.707.291.181
133.612.141.888
72.835.515.618
1.689.567.812.006
425.333.996
72.960.738.109
7.210.054.778
22.706.832.190
103.302.959.073
gi tr kh u hao ly k
S u nm
Khu hao trong nm
Gim trong nm Thanh l, nhng bn
71.066.355.987
21.291.828.959
(325.000.000)
478.796.705.202
89.758.397.249
(21.190.594.669)
44.000.206.982
15.491.886.705
(3.309.202.252)
42.083.761.577
11.236.153.393
(1.309.226.189)
635.947.029.748
137.778.266.306
(26.134.023.110)
S cui nm
92.033.184.946
547.364.507.782
56.182.891.435
52.010.688.781
747.591.272.944
gi tr cn l i
S u nm
274.536.431.064
441.665.928.495
85.585.531.584
28.332.679.203
830.120.570.346
S cui nm
299.379.678.373
544.342.783.399
77.429.250.453
20.824.826.837
941.976.539.062
nguyn gi
S u nm
Tng trong nm
Trong :
Mua mi
Chuyn t xy dng c bn d dang
Gim trong nm Thanh l, nhng bn
S cui nm
Trong :
khu hao ht
Tp on s dng my mc thit b vi gi tr cn li l 96.581.292.189 VN lm ti sn th chp cho cc khon vay ngn hn v di hn t cc ngn hng. Chi tit
c th hin trong cc Thuyt minh s 13 v 19.
B09-DN/HN
9.
tI Sn C nH V HnH
VN
Quyn
s dng t
Phn mm
my tnh
Li th
quyn thu t
Mi quan h vi
khch hng
Khc
Tng cng
66.591.966.348
-
49.491.407.529
15.280.699.237
76.084.244.071
478.899.800
55.268.061.247
-
277.615.077.188
-
2.000.000.000
-
527.050.756.383
15.759.599.037
478.899.800
478.899.800
15.280.699.237
15.280.699.237
(50.000.000.000)
(50.000.000.000)
16.591.966.348
64.772.106.766
76.563.143.871
55.268.061.247
277.615.077.188
2.000.000.000
492.810.355.420
818.391.855
818.391.855
24.575.863.483
6.556.604.555
19.525.529.234
2.700.518.849
17.350.942.324
1.788.466.418
72.497.924.863
(22.916.667.002)
(22.916.667.002)
1.659.196.481
1.659.196.635
6.556.604.555
1.237.998.113
19.525.529.234
8.316.007.324
2.700.518.849
2.430.108.516
17.350.942.324
17.350.942.324
1.788.466.418
211.533.582
49.581.257.861
31.205.786.514
S cui nm
3.318.393.116
7.794.602.688
27.841.536.558
5.130.627.365
34.701.884.648
2.000.000.000
80.787.044.375
gi tr cn l i
S u nm
64.932.769.867
42.934.802.974
56.558.714.837
52.567.542.398
260.264.134.864
211.533.582
477.469.498.522
S cui nm
13.273.573.232
56.977.504.078
48.721.607.313
50.137.433.882
242.913.192.540
412.023.311.045
Thng hiu
nguyn gi
S u nm
Tng trong nm
Trong :
Mua mi
Chuyn t xy dng
c bn d dang
Gim trong nm
Thuyt minh s 31
S cui nm
Trong :
khu tr ht
gi tr kh u tr ly k
S u nm
S liu trnh by trc y
nh hng ca vic trnh by li
Thuyt minh s 31
81
B09-DN/HN
12.
CC KHOn U t
12.1
VN
S cui nm
S u nm
83.046.025.998
84.705.743.070
Xy dng nh my mi
5.510.118.012
53.769.313.808
3.581.574.577
3.573.203.669
Khc
5.792.023.881
4.310.965.181
97.929.742.468
146.359.225.728
Gi tr u t
Lp t my mc
tng Cng
11.
VN
Nh my
nguyn gi
34.524.970.816
gi tr kh u hao ly k
S u nm
7.933.284.188
Tng trong nm
2.573.389.029
S cui nm
Bt ng Sn U t
S u nm v cui nm
T l
s hu
%
S cui nm
VN
T l
s hu
%
S u nm
VN
50,00
1.050.000.000.000
50,00
800.000.000.000
49,00
204.300.000.000
49,00
202.500.000.000
30,00
1.800.000.000
30,00
1.800.000.000
24,70
203.672.190.946
1.256.100.000.000
1.207.972.190.946
Chi tit cc khon u t vo Cng ty lin kt v Cng ty lin doanh ng kim sot vo ngy 31 thng 12 nm
2012 c trnh by nh sau:
TTR
Nutifood
VN
Tng cng
196.778.628.828
1.201.078.628.828
251.800.000.000
- (196.778.628.828)
(196.778.628.828)
Lavenue
TAP
10.506.673.217
gi tr u
t
gi tr cn l i
S u nm
26.591.686.628
S u nm
S cui nm
24.018.297.599
Tng trong nm
Gim trong nm
Bt ng sn u t bao gm mt nh xng ang cho Cng ty C phn Tribeco Min Bc thu trong vng 15
nm, t ngy 25 thng 05 nm 2007. Bt ng sn u t c trch khu hao trong 13,5 nm bt u t ngy
17 thng 11 nm 2008. Gi tr hp l ca bt ng sn u t cha c Tp on nh gi v xc nh li vo
ngy 31 thng 12 nm 2012. Tuy nhin, Ban Tng Gim c Tp on nh gi rng gi tr th trng ca bt
ng sn u t ang cao hn gi tr ghi s vo ngy kt thc kz k ton nm.
S cui nm
250.000.000.000
-
1.800.000.000
-
u tnm
S u
-
Li nhun t
Cng ty lin kt
S cui nm
1.256.100.000.000
6.893.562.118
6.893.562.118
(6.893.562.118)
(6.893.562.118)
gi tr cn l i
S u nm
S cui nm
82
203.672.190.946 1.207.972.190.946
- 1.256.100.000.000
83
12.
12.2
CC KHOn U t (tip
theo)
12.
12.3
Cc khon u t di hn
B09-DN/HN
Cc khon u t ngn hn
S cui nm
S lng
gi tr thu n c a chng khon kinh doanh
Chng khon kinh doanh
Trong :
C phiu nim yt
Cng ty C phn Tp on Thin Long
Qu Cn bng Prudential
Tng Cng ty Phn bn v Ha cht Du kh
Cng ty C phn C in Lnh
Cng ty C phn Kh Vit Nam
Ngn hng Thng mi C phn Chu
Cng ty C phn Sng s 9
Cng ty C phn Thng mi, Xut Nhp khu Th c
Ngn hng Thng mi C phn Si Gn Thng Tn
Cng ty C phn Ha An
Ngn hng C phn Thng mi Xut Nhp khu Vit Nam
Cng ty C phn Vincom
Cc c phiu khc
C phiu cha nim yt
Tp on Bo him Vin ng
Tng Cng ty Bia Ru Nc gii kht Si Gn
D phng gim gi u t chng khon
gi tr thu n c a cc kho n u t ng n h n khc
Cc khon u t ngn hn
Trong :
u t tri phiu ngn hn
Tri phiu ca Cng ty C phn C in lnh
u t ngn hn khc vo cc bn lin quan
Trong :
Cho Cng ty TNHH u t Kinh vay
Cho Cng ty C phn Hng Vng vay
Cho Cng ty t Thng vay
Cho Cng ty C phn u t v Thng mi Vimec vay
Cho Cng ty Tribeco Bnh Dng vay
Cho cn b cng nhn vin vay
D phng u t ngn hn khc
Gi tr thun ca cc khon u t ngn hn
1.991.386
S u nm
Gi trS lng Gi tr
VN
24.265.947.837
48.737.879.600
2.895.528
S cui nm
S lng
VN
VN
30.788.438.479
91.822.214.447
S u nm
Chng khon
Gi trS lng
Gi tr
VN
1.500.000
15.000.000.000
1.500.005
15.000.129.874
129.874
1.500.000
15.000.000.000
1.500.000
15.000.000.000
Trong :
455.281
1.040.000
60.000
91.044
30.000
27.412
96
8
9
3
5
8
-
15.885.188.911
10.860.118.000
2.312.843.502
1.458.264.693
1.198.795.500
1.021.814.918
3.478.263
390.279
309.177
140.772
89.634
53.351
-
379.401
1.040.000
35.850
77.000
53.112
103.196
5.768
60.010
3
569.066
1.558
183.044
15.885.188.911
10.860.118.000
2.255.441.490
4.338.498.000
2.410.942.111
4.454.063.481
281.391.500
2.230.629.123
140.772
14.471.666.010
10.390.000
11.627.352.449
237.520
50.000
12.496.392.600
3.500.000.000
(24.471.931.763)
213.217.036.288
225.717.036.288
237.520
150.000
12.496.392.600
10.500.000.000
(61.033.775.968)
342.981.880.000
342.981.880.000
98.000.000
98.000.000
225.619.036.288
350.000.000
350.000.000
342.598.500.000
156.919.036.288
35.700.000.000
15.000.000.000
10.000.000.000
8.000.000.000
(12.500.000.000)
237.482.984.125
265.598.500.000
44.000.000.000
15.000.000.000
10.000.000.000
8.000.000.000
33.380.000
373.770.318.479
C phiu nim yt
Ngn hng TMCP Xut Nhp khu Vit Nam
C phiu cha nim yt
Cng ty u t Chng Khon Y t Bn Vit
u t di hn khc
76.823.614.250
Trong :
Cng ty Tribeco Bnh Dng
43.837.500.000
32.986.114.250
15.000.000.000
91.823.744.124
(44.080.586.084)
15.000.000.000
47.743.158.040
BO ngy
CO THNG
NIN
vo
31 thng
122012
nm 2012 v cho nm ti chnh kt thc cng ngy
BO CO THNG
NIN 2012
B09-DN/HN
85
13.
VAy V n ngn Hn
14.
B09-DN/HN
PHI tR ngI Bn
VN
Vay ngn hn
S cui nm
S u nm
529.559.033.303
821.622.816.609
61.031.616.431
529.559.033.303
882.654.433.040
S cui nm
K hn vay
VN
Ngn hng Quc T
Vit Nam (VIB)
Ngn hng Ngoi
Thng Vit Nam
Chi nhnh Hi Dng
Ngn hng TNHH
Mt Thnh vin HSBC
Vit Nam
Li sut
125.187.239.753
117.503.200.162
180 ngy k t
ngy gii ngn
Tn chp
11,5 12,5
My mc thit b (2 dy
chuyn sn xut bnh) tr
gi 10.317.074.530 VN
108.111.367.719
90 ngy k t
ngy gii ngn
6.500.000.000
90 ngy k t
ngy gii ngn
Tn chp
59.998.871.249
180 ngy k t
ngy gii ngn
9 - 9,5
Tn chp
59.180.564.941
120 ngy k t
ngy gii ngn
10 - 11,5
Tn chp
37.419.833.597
180 ngy k t
ngy gii ngn
17,2 - 18,3
Tn chp
120 ngy k t
ngy gii ngn
9,5
Tn chp
Tr trc t cc bn th ba
Tr trc t cc bn lin quan
(Thuyt minh s 27)
tng Cng
16.
S u nm
257.155.299.694
268.449.843.501
17.462.956.852
5.684.377.571
274.618.256.546
274.134.221.072
VN
S cui nm
S u nm
37.523.901.577
17.185.930.427
104.852.253
18.870.715.190
37.628.753.830
36.056.645.617
17.
S cui nm
S u nm
79.116.759.336
17.798.220.570
4.233.648.849
480.358.799
1.094.122.331
34.133.896.798
20.191.445.597
3.225.636.043
190.670.063
429.749.446
102.723.109.885
58.171.397.947
CHI PH PHI tR
VN
Chi ph tip th
Thu v ph chuyn quyn s dng t
Hoa hng bn hng
Lng thng 13 v thng
Ph vn chuyn
Chi ph tin ch
Ph bn quyn
Chi ph li vay
Chi ph khc
tng Cng
86
S cui nm
Khon m bo
9 - 11
529.559.033.303
Phi tr bn th ba
%/nm
180 ngy k t
ngy gii ngn
15.657.955.882
VN
S cui nm
S u nm
69.694.923.489
34.594.000.000
26.425.323.237
21.147.939.400
13.560.403.738
3.278.987.013
3.274.139.000
2.979.679.906
6.681.277.086
125.395.717.619
34.594.000.000
15.544.174.235
20.347.346.399
11.783.260.351
1.936.500.742
5.093.443.201
6.404.996.026
181.636.672.869
221.099.438.573
87
88
S u nm
B09-DN/HN
S cui nm
100.000.000.000
80.652.218.796
2.947.932.000
895.443.356
523.985.859
1.615.106.248
16.542.284.814
VN
100.000.000.000
2.987.218.796
2.947.932.000
2.466.048.047
1.811.992.728
1.364.047.360
9.916.874.790
S u nm
203.176.971.073
S cui nm
175.111.190.375
121.494.113.721
52.633.096.500
61.031.616.431
100.374.165.554
102.802.805.519
114.079.573.944
102.334.622.604
19.159.491.117
52.633.096.500
Ti sn m bo
VN
Li sut
%/nm
tng Cng
Trong :
Phi tr cc bn lin quan (Thuyt minh s 27)
Phi tr bn th ba
VAy DI
Hn
18.
19.
K hn
36 thng k t ngy rt
vn u tin
08 thng 11 nm 2012
Vay di h n
S cui nm
VN
52.633.096.500
Ngn hng
B09-DN/HN
20.
V n CH SHU
20.1
nm trc
S u nm
S liu trnh by trc y
nh hng ca vic trnh by li
iu chnh li Thuyt minh s 31
Li nhun thun trong nm
S liu trnh by trc y
nh hng ca vic trnh by li
iu chnh li Thuyt minh s 31
Mua c phiu qu
C tc cng b
Chnh lch t gi hi oi
Trch lp cc qu
Th lao Hi ng Qun tr
S dng qu
S cu i nm
nm nay
S u nm
S liu trnh by trc y
nh hng ca vic trnh by li
iu chnh li Thuyt minh s 31
Pht hnh c phiu mi
Pht hnh c phiu thng
Mua c phiu qu
Chnh lch t gi hi oi
Li nhun thun trong nm
C tc cng b
Trch lp cc qu
Th lao Hi ng Qun tr
S cu i nm
Vn c phn
Thng d
vn c phn
C phiu
ngn qu
Chnh lch
t gi hi oi
Qu u t
pht trin
Qu d phng
ti chnh
Qu khc thuc
vn ch s hu
Li nhun
sau thu
cha phn phi
1.195.178.810.000
1.195.178.810.000
1.950.665.093.455
1.950.665.093.455
(138.650.412.400)
(138.650.412.400)
1.122.511.871
1.122.511.871
25.370.280.515
25.370.280.515
25.792.635.752
25.792.635.752
16.135.952.661
16.135.952.661
663.650.072.802
20.416.667.002
684.066.739.804
3.739.264.944.656
20.416.667.002
3.759.681.611.658
273.552.212.312
2.500.000.000
273.552.212.312
2.500.000.000
(15.219.366.000)
276.052.212.312
-
276.052.212.312
(15.219.366.000)
- (2.013.923.305)
-
(144.300.874.674)
(31.074.108.220)
(5.309.400.970)
(144.300.874.674)
(2.013.923.305)
(31.074.108.220)
(5.309.400.970)
Tng cng
(226.200.000)
(226.200.000)
1.195.178.810.000
1.950.665.093.455
(153.869.778.400)
(891.411.434)
25.370.280.515
25.792.635.752
15.909.752.661
779.434.568.252
3.837.589.950.801
1.195.178.810.000
-
1.950.665.093.455
-
(153.869.778.400)
-
(891.411.434)
-
25.370.280.515
-
25.792.635.752
-
15.909.752.661
-
756.517.901.250
22.916.667.002
3.814.673.283.799
22.916.667.002
1.195.178.810.000
140.000.000.000
264.037.440.000
-
1.950.665.093.455
503.153.676.333
(264.037.440.000)
-
(153.869.778.400)
(501.376.498.414)
-
(891.411.434)
891.411.434
-
25.370.280.515
-
25.792.635.752
-
15.909.752.661
-
779.434.568.252
353.944.403.336
(311.455.718.925)
(6.728.181.334)
(5.745.382.185)
3.837.589.950.801
643.153.676.333
(501.376.498.414)
891.411.434
353.944.403.336
(311.455.718.925)
(6.728.181.334)
(5.745.382.185)
1.599.216.250.000 2.189.781.329.788
(655.246.276.814)
25.370.280.515
25.792.635.752
15.909.752.661
809.449.689.144
4.010.273.661.046
89
20.
V n CH SHU (tip
theo)
20.2
Nm nay
VN
Nm trc
1.195.178.810.000
404.037.440.000
1.195.178.810.000
-
21.
DOAnH tHU
21.1
Vn c phn
S u nm
Vn tng trong nm
S cui nm
t ng doanh thu:
Trong :
Doanh thu thnh phm bn
Doanh thu hng ha bn
Doanh thu cung cp dch v
1.599.216.250.000 1.195.178.810.000
C tc
C tc cng b tr
20.3
311.455.718.925
tr:
Trong :
Hng bn b tr li
Gim gi hng bn
144.300.874.674
C phiu
Nm nay
C phiu
VN
Nm trc
C phiu
159.921.625
159.921.625
(14.535.368)
145.386.257
119.517.881
119.517.881
(1.492.256)
118.025.625
21.2
Ngy 16 thng 10 nm 2012, Cng ty pht hnh 26.403.744 c phiu thng cho cc c ng hin hu theo
t l 5:1 (5 c phiu hin hnh s c thng 1 c phiu mi), c ly t ngun thng d vn c phn v
s c phiu thng ny c nim yt b sung ti S Giao dch Chng khon Thnh ph H Ch Minh theo
Quyt nh s 157/2012/Q-SGDHCM do Giao dch S Chng khon Thnh ph H Ch Minh cp ngy 18 thng
10 nm 2012.
20.4
tng Cng
22.
Li c bn trn c phiu
Nm nay
VN
Nm trc
353.944.403.336
276.052.212.312
152.692.848
143.314.534
2.318
1.926
S c phiu bnh qun lu hnh trong nm ca Cng ty bao gm c phiu ngn qu v c phiu thng
thc hin cho n ngy lp cc BCTC hp nht ny. Theo , s c phiu bnh qun lu hnh trong nm ca
nm trc c iu chnh hi t.
Nm nay
VN
Nm trc
4.311.914.226.281
4.278.051.638.403
4.261.773.089.546
48.768.953.487
1.372.183.248
4.251.917.206.580
23.051.714.480
3.082.717.343
(26.116.782.870)
(31.166.008.599)
(15.862.928.415)
(10.253.854.455)
(15.879.577.152)
(15.286.431.447)
4.285.797.443.411
4.246.885.629.804
Nm nay
VN
Nm trc
122.931.646.545
5.746.638.478
2.781.973.065
1.088.283.677
418.433.704
314.803.350
97.525.907.712
5.568.390.761
1.542.696.225
2.829.543.596
19.935.052.312
91.224.042
133.281.778.819
127.492.814.648
Nm nay
VN
Nm trc
2.377.033.787.130
31.428.101.387
2.573.389.029
5.716.562.219
2.554.565.083.671
15.585.481.495
2.573.389.029
1.021.985.722
Ngy 13 thng 01 nm 2012, Cng ty pht hnh 14.000.000 c phiu ph thng cho Cng ty TNHH Ezaki
Glico, mt nh u t chin lc ca Tp on v s c phiu ph thng ny c nim yt b sung ti S
Giao dch Chng khon Thnh ph H Ch Minh theo Quyt nh s 12/2012/Q-SGDHCM do S Giao dch
Chng khon Thnh ph H Ch Minh cp ngy 20 thng 02 nm 2012.
B09-DN/HN
gI V n Hng Bn V D CH V CUng
CP
Gi vn ca thnh phm bn
Gi vn ca hng ha bn
Gi vn ca dch v cung cp
D phng gim gi hng tn kho
tng Cng
2.416.751.839.765 2.573.745.939.917
Tp on khng c c phiu suy gim tim nng vo ngy kt thc nin k ton.
90
91
B09-DN/HN
23.
CHI PH tI CHnH
26.
Nm nay
VN
Nm trc
94.369.615.032
72.871.346.920
9.017.219.090
6.127.874.987
2.355.886.896
2.138.505.535
3.459.364.808
117.213.229.417
2.330.356.574
7.337.983.916
52.224.746.220
1.348.347.067
224.988.059
190.339.813.268
180.679.651.253
tHU tHU
ngHIP
nHP
B09-DN/HN
DOAnH
Cng ty v cc Cng ty con, ngoi tr KDBD v NKD, c ngha v np thu TNDN bng 25% li nhun chu thu.
Chi ph li vay
L do thanh l cc khon u t
L chch lch t gi hi oi thc hin
D phng gim gi cc khon u t
Hoa hng thanh l khon u t
Chit khu thanh ton
Khc
tng Cng
24.
Nm nay
VN
Nm trc
20.132.906.361
8.950.392.665
7.788.090.788
3.394.422.908
18.467.397.145
9.140.616.692
5.422.364.340
3.904.416.113
Chi ph khc
Tin pht
Thanh l cc khon phi thu
Chi ph bn ph liu
Chi ph thanh l ti sn c nh
Chi ph khu hao ti sn c nh
khng s dng cho hot ng kinh doanh
Chi ph khc
(40.454.914.532)
(13.102.514.941)
(9.598.048.875)
(6.313.758.422)
(5.854.107.440)
(20.752.611.249)
(5.859.455.437)
(3.437.767.101)
(1.568.797.253)
(4.017.687.601)
(7.305.553.507)
(4.149.835.204)
L tHUn
(20.322.008.171)
(2.285.214.104)
Nm nay
VN
Nm trc
31.428.101.387
2.038.113.660.539
589.804.207.979
213.579.760.226
438.501.829.445
441.229.532.421
15.585.481.495
2.211.218.835.111
557.666.924.480
191.616.065.259
496.725.306.851
463.155.492.707
3.752.657.091.997
3.935.968.105.903
Gi vn hng ha
Nguyn vt liu
Chi ph nhn cng
Chi ph khu hao v khu tr
Chi ph dch v mua ngoi
Chi ph khc
tng Cng
26.1
Thu sut thu TNDN i vi thu nhp t nhng dng sn phm mi t thng 02 nm 2006 l 20% k t
ngy bt u sn xut v 25% i vi cc nm tip theo. NKD c min thu TNDN trong vng hai (2) nm
bt u t nm u tin c li nhun v gim 50% trong nm (5) nm tip theo.
Thu sut thu TNDN i vi thu nhp t vic cho thu nh xng l 25%. NKD c min thu TNDN trong
vng hai (2) nm k t khi NKD c thu nhp t vic cho thu v gim 50% trong nm (5) nm tip theo.
Thu TNDN
Nm nay
Chi ph thu TNDN hin hnh
(Chi ph) li ch thu TNDN hon li
tng Cng
26.2
Cc bo co thu ca Cng ty v cc Cng ty con s chu s kim tra ca c quan thu. Do vic p dng lut v
cc qui nh v thu i vi cc loi nghip v khc nhau c th c gii thch theo nhiu cch khc nhau, s
thu c trnh by trn cc bo co ti chnh hp nht c th s b thay i theo quyt nh cui cng ca c
quan thu.
thu nh p khc
Thu nhp t bn ph liu
Thu nhp t thanh l ti sn c nh
Thu nhp khc
25.
KDBD c ngha v np thu TNDN bng 15% li nhun chu thu trong mi hai (12) nm k t khi bt u hot
ng v 25% li nhun chu thu cho cc nm tip theo. KDBD c min thu TNDN trong ba (3) nm tnh t
nm u tin c thu nhp chu thu (l nm 2008) v c gim 50% thu TNDN trong by (7) nm tip theo.
VN
Nm trc
(131.641.468.329)
(87.310.301.074)
(856.794.455)
16.764.537.568
(132.498.262.784)
(70.545.763.506)
92 BO CO THNG NIN 2012
93
B09-DN/HN
26.
26.
26.2
26.3
B09-DN/HN
Tp on ghi nhn ti sn thu thu nhp hon li v thu thu nhp hon li phi tr vo ngy kt thc kz k
ton nh sau:
VN
Bng cn i
Bo co kt qu hot ng
k ton hp nht
kinh doanh hp nht
S cui nm
S u nm
Nm nay
Nm trc
Chnh l ch t m thi
D phng cc khon cho cc
bn lin quan vay
Li nhun cha thc hin
D phng tr cp thi vic
D phng gim gi hng tn kho
D phng gim gi cc khon u t
Li chnh lch t gi cha thc hin
Cc khon chi ph phi tr
Khu hao ti sn vt mc
489.927.954.185
351.681.200.392
179.773.366.015
43.591.115.630
42.133.667.060
108.280.736.731
28.824.472.280
23.187.870.881
21.638.639.385
13.132.414.941
1.575.748.752
1.253.219.666
(1.088.283.677)
(40.005.209.054)
3.540.436.016
21.853.766.980
9.111.123.791
(9.723.105.714)
572.806.764
12.500.000.000
4.863.283.977
3.892.508.779
1.660.036.536
(605.174.500)
(3.009.124.805)
(48.801.956.047)
-
(2.850.223.835)
13.662.260.924
327.663.178
-
27.
152.938.697.307
611.842.677.828
103.032.499.614
(22.490.550.974)
(20.774.503.760)
130.448.146.333
82.257.995.854
1.193.321.996
5.052.305.220
131.641.468.329
87.310.301.074
24.878.617.399
(77.403.326.392)
19.279.977.631
(81.711.661.306)
thu tnDn ph i n p cu i nm
79.116.759.336
24.878.617.399
79.116.759.336
-
34.133.896.798
(9.255.279.399)
Trong :
Thu TNDN phi np (Thuyt minh s 16)
Thu TNDN phi thu
(9.875.899.116)
2.823.216.382
15.889.447.092
2.530.454.036
3.125.000.000
2.837.312.193
432.579.421
312.799.927
(45.388.088)
(712.555.959)
32.494.007
407.356.421
-
3.125.000.000
3.549.868.152
400.085.414
(94.556.493)
(45.388.088)
(1.949.141.014)
(5.712.795)
407.356.421
-
(739.120.706)
(739.120.706)
(107.866.172)
47.795.925.568 48.652.720.023
(856.794.455) 16.764.537.568
Ni dung nghip v
VN
Gi tr
Cng ty TNHH u t
Kinh
Cng ty
lin quan
2.843.595.963.712
(2.773.200.000.000)
97.600.446.605
(35.000.000.000)
(8.155.033.000)
Cng ty
lin quan
Bn thnh phm
Mua nguyn vt liu, bao b,
cng c, dng c
Mua thnh phm
45.204.434.260
66.811.597.137
102.508.319
725.972.642.859
41.711.858.315
7.213.567.239
tng Cng
31.835.959.199
10.036.783.622
4.238.467.030
(71.773.215)
Cng ty TNHH
Tong Yuan
Cng ty
lin quan
Mua bao b
(11.983.123.479)
Cng ty C phn
Hng Vng
Cng ty
lin quan
Li cho vay
6.685.791.666
94
95
B09-DN/HN
27.
27.
Hi ng Qun tr
Th lao v thng
5.649.382.185
16.230.000.000
Thu nhp ca cc thnh vin Hi ng Qun tr, Ban Tng Gim c v Ban Kim sot trong nm nh sau:
Nm nay
B09-DN/HN
VN
Nm trc
VN
Cng ty lin quan
14.680.000.000
96.000.000
21.975.382.185
19.989.400.970
Ni dung nghip v
Gi tr
Cng ty TNHH
Tong Yuan
Cng ty
lin quan
Mua bao b
(16.612.401.350)
Cng ty
lin quan
Thu h
(560.000.000)
Cng ty
lin quan
Phi tr nh cung cp
5.213.400.970
96.000.000
Mi quan h
(290.555.502)
(17.462.956.852)
Ngoi cc khon u t c trnh by trong Thuyt minh s 12, vo ngy kt thc kz k ton, cc khon phi
thu v phi tr vi cc bn lin quan nh sau:
Phi tr khc
VN
Cng ty lin quan
Mi quan h
Ni dung nghip v
Gi tr
Cng ty
lin quan
51.516.382.614
Cng ty
lin quan
Bn thnh phm
23.171.121
Cng ty
lin quan
Hp ng hp tc
kinh doanh
(100.000.000.000)
Cng ty
lin quan
Phi tr t c phn ha
Chi tr h
(2.140.722.604)
(193.900.000)
(102.334.622.604)
Cng ty
lin quan
(104.852.253)
Cng ty
lin quan
Bn thnh phm
28.
CC CAM Kt
Cam kt thu hot ng
4.297.916
51.543.851.651
Cng ty
lin quan
Cng ty
lin quan
Li vay
319.378.799.229
Chi tr h
25.219.543.505
Tp on hin ang thu t, vn phng v nh xng theo cc hp ng thu hot ng. Vo ngy 31 thng
12 nm 2012, cc khon tin thu ti thiu phi tr trong tng lai theo cc hp ng thu hot ng c
trnh by nh sau:
Chi tr h
303.421.616
VN
S cui nm
S u nm
n 1 nm
11.531.870.595
10.784.176.562
Trn 1 5 nm
21.921.430.926
11.240.073.552
817.920.000
2.358.221.630
34.271.221.521
24.382.471.744
344.901.764.350
ng trc cho nh cung cp
Cng ty TNHH u t Kinh
Cng ty
lin quan
Tm ng ph bn quyn
27.929.026.963
Trn 5 nm
tng Cng
96
97
29.
29.
B09-DN/HN
Ri ro li sut
Ri ro li sut l ri ro m gi tr hp l hoc cc lung tin trong tng lai ca mt cng c Ti Chnh s bin
ng theo nhng thay i ca li sut th trng. Ri ro th trng do thay i li sut ca Tp on ch yu lin
quan n tin v cc khon tin gi ngn hn ca Tp on. y l cc khon u t ngn hn v khng c
Tp on nm gi nhm mc ch thu li t s tng ln trong gi tr.
Tp on qun l ri ro li sut bng cch phn tch tnh hnh cnh tranh trn th trng c c cc li sut
c li cho mc ch ca Tp on v vn nm trong gii hn qun l ri ro ca mnh.
98
VN
Tng/ gim im
c bn
nh hng n
li nhun trc thu
nm nay
la M
VN
100
300
(101.196.123)
6.142.527.967
la M
-100
101.196.123
VN
-300
(6.142.527.967)
nm trc
la M
VN
100
300
100.792.436
(163.085.146)
la M
VN
-100
-300
(100.792.436)
163.085.146
99
100
20.000.000.000
342.598.500.000
Cc khon cho cc bn lin quan
vay
289.598.500.000
8.806.895.222
6.444.950.781
470.050.553.553
639.439.786.979
Cc khon phi thu
96.913.806.595
967.330.130.617
967.330.130.617
31 thng 12 nm 2011
B09-DN/HN
225.619.036.288
Cc khon cho cc bn lin quan
vay
192.619.036.288
11.042.635.028
29.371.638.227
572.134.743.602
687.986.945.626
Cc khon phi thu
41.075.625.521
33.000.000.000
57.223.580.828
33.000.000.000
34.362.303.248
829.459.259.294
829.459.259.294
Tin gi ngn hng
Tp on ch yu duy tr s d tin gi ti cc ngn hng c nhiu ngi bit n Vit Nam. Ri ro tn dng
i vi s d tin gi ti cc ngn hng c qun l bi Ban Tng Gim c theo cc chnh sch ca Tp on.
Ri ro tn dng ti a ca Tp on i vi cc khon mc trong bng cn i k ton hp nht ti mi kz lp
cc bo co ti chnh hp nht l gi tr ghi s ca chng. Tp on nhn thy mc tp trung ri ro tn dng
i vi tin gi ngn hng l thp.
31 thng 12 nm 2012
Ri ro tn dng l ri ro m mt bn tham gia trong mt cng c Ti Chnh hoc hp ng khch hng khng
thc hin cc ngha v ca mnh, dn n tn tht v ti chnh. Tp on c ri ro tn dng t cc hot ng
sn xut kinh doanh (ch yu i vi cc khon phi thu khch hng) v t hot ng ti chnh, bao gm tin
gi ngn hng, cc khon u t ngn hn, cc khon cho vay trong ni b Tp on, nghip v ngoi hi v
cc cng c Ti Chnh khc.
91180 ngy
Ri ro tn dng
< 90 ngy
Tng cng
Ri ro v gi hng ha
Tp on qun l ri ro tn dng khch hng thng qua cc chnh sch, th tc v quy trnh kim sot ca Tp
on c lin quan n vic qun l ri ro tn dng khch hng. Trn c s ny v vic cc khon phi thu khch
hng ca Tp on c lin quan n nhiu khch hng khc nhau, ri ro tn dng khng b tp trung ng k
vo mt khch hng nht nh.
VN
Khng qu hn v
khng b suy gim
29.
B09-DN/HN
B09-DN/HN
Cc cng c Ti Chnh khc ca Tp on ch yu bao gm cc khon cho vay ngn hn v di hn n cc bn lin quan v Ban Tng Gim c nh gi rng tt c
cc ti sn Ti Chnh u trong hn v khng b suy gim v cc ti sn Ti Chnh ny u lin quan n cc khch hng c uy tn v c kh nng thanh ton tt, ngoi
tr cc khon phi thu sau y c coi l qu hn nhng cha b suy gim vo ngy 31 thng 12 nm 2012:
vo ngy
ngy 31
31 thng
thng12
12nm
nm2012
2012vvcho
chonm
nmtitichnh
chnhktktthc
thccng
cng
ngy
ngy
B09-DN/HN
101
102
BO CO THNG NIN 2012
B09-DN/HN
29.
Di 1 nm
T 1-5 nm
Tng cng
529.559.033.303
52.633.096.500
582.192.129.803
Phi tr ngi bn
274.618.256.546
274.618.256.546
181.982.847.190
15.766.479.023
197.749.326.213
456.601.103.736
529.559.033.303
68.399.575.523
1.054.559.712.562
882.654.433.040
114.079.573.944
996.734.006.984
Phi tr ngi bn
274.134.221.072
274.134.221.072
303.929.063.247
17.039.941.861
320.969.005.108
578.063.284.319
882.654.433.040
131.119.515.805
1.591.837.233.164
31 thng 12 nm 2012
Cc khon vay
31 thng 12 nm 2011
Cc khon vay
Tp on cho rng mc tp trung ri ro i vi vic tr n l thp. Tp on c kh nng tip cn cc ngun vn v cc khon vay n hn thanh ton trong vng
12 thng c th c ti tc vi cc bn cho vay hin ti.
B09-DN/HN
30.
Gi tr hp l
S u nm
S cui nm
S u nm
Nguyn gi
D phng
Nguyn gi
D phng
- C phiu nim yt
32.741.487.000
(11.412.567.907)
68.825.951.721
(43.975.050.160)
21.328.919.093
24.850.901.561
15.996.392.600
(13.059.363.856)
22.996.392.600
(17.058.792.600)
2.937.028.744
5.937.600.000
Cc ti s n ti chnh
Cc khon u t nm gi kinh doanh
15.000.000.000
91.823.614.250
(44.080.519.292)
15.000.000.000
47.743.094.958
98.000.000
350.000.000
98.000.000
350.000.000
225.619.036.288
(12.500.000.000)
342.598.500.000
213.119.036.288
342.598.500.000
Cc khon k cc, k qu
880.399.390
5.463.521.611
880.399.390
5.463.521.611
180.529.903.420
(1.631.142.631)
202.402.215.815
(2.461.598.568)
178.898.760.789
199.940.617.247
507.157.423.689
436.692.571.164
507.157.423.689
436.692.571.164
829.459.259.294
967.330.130.617
829.459.259.294
967.330.130.617
1.807.481.901.681
(38.603.074.394)
2.138.482.897.778
(107.575.960.620)
1.768.878.827.287
2.030.906.937.158
tng Cng
103
30.
31.
VN
Gi tr ghi s
Gi tr hp l
B09-DN/HN
IU CH nH LI D LIU tng ng
Tng ti sn ca Tp on vo ngy 31 thng 12 nm 2011 bao gm mt ti sn c nh v hnh tr gi
50.000.000.000 VN th hin gi tr ca thng hiu Kinh m Cng ty Trch nhim Hu hn Xy dng v
Ch bin Thc phm Kinh (KDF) gp vn vo Tp on. ng thi, Tp on cng ghi nhn mt khon
tng ng vi gi tr ti sn v hnh ni trn vo vn ch s hu. Tuy nhin, theo Chun mc K ton Vit Nam
s 04 Ti sn c nh v hnh, v Cng vn s 12414/BTC-CKT do B Ti chnh ban hnh vo ngy 03 thng 10
nm 2005, thng hiu c to ra t ni b doanh nghip th khng c ghi nhn l ti sn c nh v hnh
v (1) loi thng hiu ny khng phi l ngun lc c th xc nh c, (2) loi thng hiu ny khng c
nh gi mt cch ng tin cy v (3) doanh nghip khng th kim sot c loi thng hiu ny.
S cui nm
S u nm
S cui nm
S u nm
n ph i tr ti
chnh
Cc khon vay v n
582.192.129.803
996.734.006.984
582.192.129.803
996.734.006.984
Phi tr ngi bn
274.618.256.546
274.134.221.072
274.618.256.546
274.134.221.072
Cc khon phi
tr khc v chi ph
phi tr
197.749.326.213
320.969.005.108
197.749.326.213
320.969.005.108
1.054.559.712.562
1.591.837.233.164
1.054.559.712.562 1.591.837.233.164
VN
tng Cng
M s
Gi tr hp l ca cc ti sn ti chnh v n phi tr ti chnh c phn nh theo gi tr m cng c Ti Chnh
c th c chuyn i trong mt giao dch hin ti gia cc bn tham gia, ngoi tr trng hp bt buc phi
bn hoc thanh l.
Tp on s dng phng php v gi nh sau y c tnh gi tr hp l:
Gi tr hp l ca tin mt v tin gi ngn hn, cc khon phi thu khch hng, cc khon phi tr ngi
bn v n phi tr ngn hn khc tng ng vi gi tr ghi s ca cc khon mc ny do nhng cng c
ny c kz hn ngn.
Gi tr hp l ca cc khon phi thu v cho vay c li sut c nh hoc thay i c Tp on nh gi
da trn cc thng tin nh li sut, cc ri ro c th trong quc gia, kh nng tr n vay ca tng khch
hng v tnh cht ri ro ca d n c ti tr. Trn c s nh gi ny, Tp on c tnh d phng cho
phn khng thu hi c theo d tnh ca cc khon phi thu v cho vay ny. Ti ngy kt thc kz k ton,
gi tr ghi s ca cc khon phi thu sau khi tr i d phng khng khc bit ng k vi gi tr hp l.
S liu bo co
trc y
nh hng ca cc
iu chnh li
72.497.924.863
(22.916.667.002)
49.581.257.861
756.517.901.250
22.916.667.002
779.434.568.252
Gi tr khu tr ly k
420
Chi ph bn hng
943.673.596.925
(2.500.000.000)
941.173.596.925
50
349.181.200.392
2.500.000.000
351.681.200.392
Thm vo , s d ca ti khon d phng tr cp thi vic vo ngy 31 thng 12 nm 2011 c phn loi
li cho ph hp vi cch trnh by cc bo co ti chnh hp nht trong nm nay nh sau:
M s
S liu bo co
trc y
nh hng ca cc
phn loi li
44.795.654.253
61.835.596.114
N phi tr di hn khc
17.039.941.861
336
44.795.654.253
(44.795.654.253)
Ta ngy 31 thng 12 nm 2011, s d khon tr cp thi vic phi tr trch lp theo quy nh ti iu 42
ca B lut Lao ng c trnh by trong cng mt khon mc trn bng cn i k ton hp nht
vi Qu d phng tr cp mt vic lm. Bt u t nm 2012, theo quy nh ca Thng t 180, Qu d
phng tr cp mt vic lm s khng c s d vo cui nm. Do , s d khon tr cp thi vic phi tr
c phn loi li vo Cc khon phi tr di hn khc cho ph hp vi cch trnh by ca nm nay.
104
105
32.
32.
Khu vc min Bc
Tng cng
3.026.404.677.984
(22.096.413.959)
198.304.298.996
1.285.509.548.297
(4.020.368.911)
15.915.689.606
4.311.914.226.281
(26.116.782.870)
214.219.988.602
3.202.612.563.021
1.297.404.868.992
4.500.017.432.013
i chiu:
Doanh thu t bn hng cho cc b phn
(214.219.988.602)
4.285.797.443.411
Li nhu n b ph n
i chiu:
Li tin gi
Chi ph li vay
Khu tr li th thng mi
L t thanh l cc khon u t
392.840.886.045
184.987.499.176
122.931.646.545
(94.369.615.032)
(43.591.115.630)
(72.871.346.920)
489.927.954.185
4.609.428.459.472
743.082.810.024
i chiu:
Phi thu b phn
Ti sn khng phn b
5.352.511.269.496
(187.727.758.791)
349.920.951.305
Tng ti sn
n ph i tr b ph n
577.828.385.222
5.514.704.462.010
1.258.501.133.350
398.557.256.384
1.657.058.389.734
i chiu:
Phi tr b phn
(187.727.758.791)
Tng n phi tr
1.469.330.630.943
106
156.970.415.897
(830.455.937)
5.991.163.344
6.127.874.988
58.178.141.582
(274.601.125)
-
B09-DN/HN
nm trc
Doanh thu b ph n
Doanh thu t bn hng ra bn ngoi
Cc khon gim tr doanh thu
Doanh thu t bn hng cho cc b phn
Khu vc min Bc
VN
Tng cng
2.958.132.067.770
(26.143.258.167)
249.662.475.640
1.319.919.570.633
(5.022.750.432)
15.703.017.905
4.278.051.638.403
(31.166.008.599)
265.365.493.545
3.181.651.285.243 1.330.599.838.106
4.512.251.123.349
i chiu:
Doanh thu t bn hng cho cc b phn
Doanh thu trong nm
Li nhu n b ph n
(265.365.493.545)
4.246.885.629.804
246.021.814.838
154.171.179.539
i chiu:
Li tin gi
Chi ph li vay
Khu tr li th thng mi
Li nhun k ton trc thu
400.192.994.377
97.525.907.712
(117.213.229.417)
(28.824.472.280)
351.681.200.392
ti s n b ph n
i chiu:
Phi thu b phn
Ti sn khng phn b
Tng ti sn
4.489.682.421.173
n ph i tr b ph n
i chiu:
1.668.843.553.767
996.708.117.872
5.486.390.539.045
(47.564.558.365)
393.512.066.935
5.832.338.047.615
338.196.087.772
2.007.039.641.539
Phi tr b phn
(47.564.558.365)
Tng n phi tr
1.959.475.083.174
140.930.092.951
130.133.881
61.406.178
36.723.069.369
57.991.525.815
960.579.544
-
198.921.618.766
130.133.881
1.021.985.722
36.723.069.369
215.148.557.479
(830.455.937)
5.716.562.219
6.127.874.988
107
33.
B09-DN/HN
108
Nguyn Th Oanh
K ton trng
Trn L Nguyn
Tng Gim c