Vinamilk 1433853295

CNG TY C PHN SA VIT NAM
BO CO TI CHNH HP NHT
CHO NIN KT THC NGY 31 THNG 12 NM 2010

BO CO TI CHNH HP NHT
NI DUNG
TRANG
Thng tin v doanh nghip
Bo co ca Ban iu hnh
Bo co ca Kim ton vin
Bng cn i k ton hp nht (Mu s B 01 - DN/HN)

Bo co kt qu hot ng kinh doanh hp nht (Mu s B 02 - DN/HN)
5-8
9
Bo co lu chuyn tin t hp nht (Mu s B 03 - DN/HN)
10 - 11
Thuyt minh bo co ti chnh hp nht (Mu s B 09 - DN/HN)
12 - 42

THNG TIN V DOANH NGHIP
Giy php ng k kinh doanh S 0300588569 ngy 20 thng 8 nm 2010 do S K hoch v
u t thnh ph H Ch Minh cp.
Hi ng Qun tr
B Mai Kiu Lin

ng Hong Nguyn Hc
B Ng Th Thu Trang
ng Wang Eng Chin
ng L Anh Minh
Ban iu hnh
B Mai Kiu Lin

B Nguyn Th Thanh Ha
B Nguyn Th Nh Hng
Ngi i din
theo php lut
Ch tch
Thnh vin
Thnh vin
Thnh vin
Thnh vin
Tng Gim c
Gim c iu hnh Chui Cung ng
Gim c iu hnh
Pht trin Vng Nguyn liu
B Ng Th Thu Trang
Gim c iu hnh Ti chnh
ng Trn Minh Vn
Gim c iu hnh D n
ng Nguyn Quc Khnh
Quyn Gim c iu hnh
Sn xut v Pht trin Sn phm
B Nguyn Hu Ngc Trn Quyn Gim c iu hnh Tip th
ng Phm Ph Tun
Quyn Gim c iu hnh Kinh doanh
B Mai Kiu Lin
Tng Gim c
Tr s chnh
184-186-188 Nguyn nh Chiu, Phng 6, Qun 3,

TP. H Ch Minh, Vit Nam
Kim ton vin
Cng ty TNHH PricewaterhouseCoopers (Vit Nam)
PricewaterhouseCoopers (Vietnam) Ltd.

4th Floor, Saigon Tower
29 Le Duan Street, District 1
Ho Chi Minh City
Vietnam
Telephone: (84-8) 3823 0796
Facsimile: (84-8) 3825 1947
BO CO KIM TON GI CC C NG
CA CNG TY C PHN SA VIT NAM
Chng ti kim ton cc bo co ti chnh hp nht ca Cng ty C phn Sa Vit Nam (Cng ty)
v cc cng ty con (gi chung l Tp on) c Ban iu hnh ca Cng ty ph duyt vo ngy 28
thng 2 nm 2011. Cc bo co ti chnh hp nht ny bao gm: bng cn i k ton hp nht ti
ngy 31 thng 12 nm 2010, bo co kt qu hot ng kinh doanh hp nht, bo co lu chuyn tin
t hp nht cho nin kt thc vo ngy nu trn, v thuyt minh bo co ti chnh hp nht bao gm
cc chnh sch k ton ch yu t trang 5 n trang 42.
Trch nhim ca Ban iu hnh i vi cc bo co ti chnh hp nht
Ban iu hnh ca Cng ty chu trch nhim son lp v trnh by hp l cc bo co ti chnh hp nht
ny theo cc Chun mc K ton Vit Nam, Ch K ton Vit Nam v cc quy nh php l c lin
quan ti nc CHXHCN Vit Nam. Trch nhim ny bao gm: thit lp, thc hin v duy tr h thng
kim sot ni b lin quan ti vic son lp v trnh by hp l cc bo co ti chnh cc bo co ti
chnh hp nht khng b sai phm trng yu do gian ln hoc sai st; chn la v p dng cc chnh
sch k ton thch hp; v thc hin cc c tnh k ton hp l i vi tng trng hp.
Trch nhim ca Kim ton vin
Trch nhim ca chng ti l a ra kin v cc bo co ti chnh hp nht ny cn c vo vic kim
ton ca chng ti. Chng ti thc hin cng vic kim ton theo cc Chun mc Kim ton Vit
Nam. Cc chun mc yu cu chng ti phi tun th cc tiu ch o c ngh nghip, lp k
hoch v thc hin vic kim ton t c s m bo hp l rng liu cc bo co ti chnh hp
nht c sai phm trng yu hay khng.
Cuc kim ton bao hm vic thc hin cc th tc kim ton nhm thu c cc bng chng v cc s
liu v thuyt minh trong cc bo co ti chnh hp nht. Nhng th tc kim ton c chn la ph
thuc vo phn on ca kim ton vin, bao gm c vic nh gi cc ri ro ca cc bo co ti chnh
hp nht xem c sai phm trng yu do gian ln hoc sai st hay khng. Khi thc hin nh gi cc ri
ro , Kim ton vin xem xt h thng kim sot ni b lin quan ti vic n v son lp v trnh by
hp l cc bo co ti chnh hp nht thit lp cc th tc kim ton thch hp cho tng trng hp,
nhng khng nhm mc ch a ra kin v tnh hu hiu ca h thng kim sot ni b ca n v.
Cuc kim ton cng bao gm vic nh gi tnh thch hp ca cc chnh sch k ton c p dng v
tnh hp l ca cc c tnh k ton m Ban iu hnh thc hin, cng nh nh gi cch trnh by
tng th cc bo co ti chnh hp nht.
Chng ti tin rng cc bng chng m chng ti thu c v thch hp lm c s cho chng ti
a ra kin kim ton.

Mu s B 01 DN/HN
BNG CN I K TON HP NHT
Ti ngy 31 thng 12
M
s
TI SN
100
TI SN NGN HN
110
Tin v cc khon tng ng tin
111
Tin
112
Cc khon tng ng tin
120
u t ngn hn
129
D phng gim gi u t ngn hn
130
2009
VN
VN
5.919.802.789.330
5.069.158.279.142
263.472.368.080
426.134.657.958
249.472.368.080
376.134.657.958
14.000.000.000
50.000.000.000
2.092.259.762.292
2.314.253.566.692
2.162.917.431.792
2.400.760.431.792
4(a)
(70.657.669.500)
Cc khon phi thu ngn hn
131
Phi thu khch hng
132
Tr trc cho ngi bn
135
Cc khon phi thu khc
139
D phng phi thu ngn hn kh i
140
Hng tn kho
141
Hng tn kho
149
D phng gim gi hng tn kho
150
2010
minh
Cc khon u t ti chnh ngn hn
121
Thuyt
5
6
Chi ph tr trc ngn hn
152
Thu gi tr gia tng c khu tr
154
Thu v cc khon khc phi thu Nh nc
158
Ti sn ngn hn khc
728.635.028.515
587.457.894.727
513.346.454.195
354.095.973.554
139.363.472.266
183.904.850.455
76.588.274.943
8(a)
(663.172.889)
2.351.354.229.902
1.311.765.054.881
2.355.487.444.817
1.321.270.711.701
(4.133.214.915)
Ti sn ngn hn khc
151
1.124.862.162.625
(596.556.111)
7
(86.506.865.100)
(9.505.656.820)
87.854.266.431
288.369.971.096
38.595.473.073
21.986.072.192
16.933.368.421
37.398.679.286
226.000.000.000
32.325.424.937
2.985.219.618
Cc thuyt minh t trang 12 n trang 42 l mt phn hp thnh cc bo co ti chnh hp nht ny.

5

Mu s B 01 DN/HN
(tip theo)
Ti ngy 31 thng 12
M
s
TI SN (tip theo)
200
TI SN DI HN
210
Cc khon phi thu di hn
218
220
221
2010
2009
minh
VN
VN
4.853.229.506.530
3.412.877.571.360
23.624.693
8.822.112.758
23.624.693
8.822.112.758
3.428.571.795.589
2.524.963.816.799
2.589.894.051.885
1.835.582.064.070
4.113.300.629.871
3.135.506.309.723
Phi thu di hn khc

Ti sn c nh
Ti sn c nh hu hnh
222
Nguyn gi
223
Gi tr hao mn ly k
227
Thuyt
9(a)
(1.523.406.577.986) (1.299.924.245.653)
Ti sn c nh v hnh
9(b)
173.395.289.975
39.241.360.883
228
Nguyn gi
263.171.406.266
82.339.659.797
229
Gi tr hao mn ly k
(89.776.116.291)
(43.098.298.914)
9(c)
665.282.453.729
650.140.391.846
10
100.817.545.211
27.489.150.000
104.059.758.223
27.489.150.000
230
240
Chi ph xy dng c bn d dang

Bt ng sn u t
241
Nguyn gi
242
Gi tr hao mn ly k
250
Cc khon u t ti chnh di hn
252
u t vo cng ty lin kt, lin doanh
258
u t di hn khc
259
D phng gim gi u t di hn
260
Li th thng mi
270
Ti sn di hn khc
271
Chi ph tr trc di hn
272
Ti sn thu thu nhp hon li
278
Ti sn di hn khc
280
(3.242.213.012)
4(b)
1.141.798.415.275
TNG CNG TI SN
602.478.419.946
214.232.426.023
26.151.955.551
1.036.146.073.800
672.731.593.440
(108.580.084.548)
11
(96.405.129.045)
19.556.808.664
162.461.317.098
249.124.071.857
8(b)
97.740.813.322
194.714.091.558
12
62.865.036.536
53.520.933.059
1.855.467.240
889.047.240
10.773.032.295.860
8.482.035.850.502

6

Mu s B 01 DN/HN
(tip theo)
Ti ngy 31 thng 12
Thuyt
2010
2009
minh
VN
VN
N PHI TR
2.808.595.705.578
1.991.195.909.984
N ngn hn
2.645.012.251.272
1.734.870.964.822
567.960.000.000
13.283.082.682
14
1.089.416.813.120
789.866.508.433
30.515.029.293
28.827.412.385
15
281.788.660.883
399.962.484.363
33.549.296.245
28.687.738.983
208.130.515.257
M
s
NGUN VN
300
310
311
Vay ngn hn
312
Phi tr ngi bn
313
Ngi mua tr tin trc
314
Thu v cc khon phi np Nh nc
315
Phi tr ngi lao ng
316
Chi ph phi tr
16
264.150.983.635
319
Cc khon phi tr, phi np ngn hn khc
17
118.236.497.397
83.847.771.105
320
Qu khen thng, phc li
259.394.970.699
182.265.451.614
163.583.454.306
256.324.945.162
330
13(a)
N di hn
331
Phi tr di hn ngi bn
333
Phi tr di hn khc
334
Vay di hn
336
D phng tr cp thi vic
338
Doanh thu cha thc hin
18
13(b)
19
116.939.763.988
92.000.000.000
92.000.000.000
12.454.295.000
51.373.933.083
34.930.886.174
20.209.521.223
7.964.436.590.282
6.455.474.592.983
7.964.436.590.282
6.455.474.592.983
3.530.721.200.000
3.512.653.000.000
400
VN CH S HU
410
Vn ch s hu
411
Vn c phn
20, 21
414
C phiu qu
21
417
Qu u t pht trin
21
418
Qu d phng ti chnh
21
353.072.120.000
294.347.876.431
420
Li nhun sau thu cha phn phi
21
1.909.021.531.417
892.345.028.217
23
35.365.347.535
10.773.032.295.860
8.482.035.850.502
439
LI CH CA C NG THIU S
440
TNG CNG NGUN VN
(669.051.000)
2.172.290.789.865
(154.222.000)
1.756.282.910.335

7

Mu s B 03 - DN/HN
BO CO LU CHUYN TIN T HP NHT
(Theo phng php gin tip)
Nin kt thc ngy
M
Thuyt
minh
31.12.2010
31.12.2009
VN
VN
4.251.207.423.608
2.731.358.267.542
290.130.555.884
234.078.211.663
LU CHUYN TIN T HOT NG KINH DOANH

01
Li nhun trc thu

iu chnh cho cc khon:
02
Khu hao ti sn c nh
9, 10
03
(Hon nhp d phng)/chi ph d phng
04
(Li)/l chnh lch t gi hi oi cha thc hin
24, 26
(42.641.420.105)
3.485.360.436
05
Li t thanh l ti sn c nh
29
(334.206.706.014)
(1.250.896.136)
06
Chi ph li vay
26
07
Thu nhp tin li v c tc
07
L/(li) t hot ng u t khc
07
Thu nhp t thanh l cc khon u t trong cng ty
(3.794.604.381)
24(b)
lin doanh
08
6.171.553.959
(275.493.447.654)
62.019.570.731
6.654.877.842
(134.759.201.229)
607.464.960
(23.039.215.925)
(139.577.506.654)
Li nhun t hot ng kinh doanh trc nhng thay

i vn lu ng
3.891.980.820.257
Tng cc khon phi thu
10
(Tng)/gim hng tn kho
11
Tng cc khon phi tr
367.932.025.243
392.538.074.566
12
(Tng)/gim cc chi ph tr trc
(14.274.508.242)
10.276.347.742
13
Tin li vay tr
(5.034.090.508)
(6.942.303.051)
14
Thu thu nhp doanh nghip np
(548.573.466.173)
(293.332.380.687)
15
Tin thu khc t hot ng kinh doanh
66.404.700.098
16.032.334.480
16
Tin chi khc cho hot ng kinh doanh
(309.872.739.199)
(146.949.359.480)
20
(319.291.901.558)
2.738.969.468.270
09
(1.110.496.793.174)
Lu chuyn tin thun t hot ng kinh doanh
2.018.774.046.744
(68.041.422.411)
453.952.130.175
3.096.502.889.604
LU CHUYN TIN T HOT NG U T

21
Tin chi mua sm ti sn c nh v xy dng c bn
22
Tin thu t thanh l, nhng bn ti sn c nh
23
Tin chi mua tri phiu v chng khon vn
(500.000.000.000)
(200.000.000.000)
23
Tin thu t thanh l cc khon u t ngn hn
16.773.743.444
101.917.632.788
24
Tin thu t thu hi khon cho vay t lin doanh
207.968.250.000
25
Tin chi gp vn vo n v khc
26
Tin thu t thu hi khon gp vn vo n v khc
134.267.250.000
27
Tin thu li cho vay, c tc v li nhun c chia
272.639.774.517
69.082.724.259
28
Mua li khon gp vn ca c ng thiu s trong cng ty
(121.252.384.560)
(15.603.226.000)
28
Gim/(tng) tin gi ngn hng c k hn
269.375.000.000
(2.123.386.500.000)
30
Lu chuyn tin thun t hot ng u t
(993.051.302.184)
(2.476.274.299.280)
(1.432.287.891.422)
690.015.455.837
(188.315.000.000)
(654.816.757.348)
6.746.327.021
(2.450.000.000)

10

Mu s B 09 DN/HN
THUYT MINH BO CO TI CHNH HP NHT
1
C IM HOT NG CA CNG TY
Cng ty C phn Sa Vit Nam (Cng ty hoc Vinamilk) c thnh lp ti nc CHXHCN
Vit Nam ban u theo Quyt nh s 420/CNN/TCLD ngy 29 thng 4 nm 1993 theo loi hnh
doanh nghip Nh nc di s kim sot ca B Cng nghip ca nc Cng ha X hi Ch
ngha Vit Nam (Vit Nam hay Nh nc). Ngy 1 thng 10 nm 2003, Cng ty c c
phn ha theo Quyt nh s 155/2003/Q-BCN do B Cng nghip cp. Ngy 20 thng 11
nm 2003, Cng ty ng k tr thnh mt cng ty c phn hot ng theo Lut Doanh nghip
Vit Nam theo Giy php ng k Kinh doanh s 4103001932 do S K hoch v u t Thnh
ph H Ch Minh cp. Ngy 19 thng 1 nm 2006, c phiu ca Cng ty c nim yt trn th
trng chng khon Thnh ph H Ch Minh theo Giy php Nim yt s 42/UBCK-GPNY do
y Ban Chng khon Nh nc cp ngy 28 thng 12 nm 2005.
Vo ngy 20 thng 8 nm 2010, B K hoch v u t Thnh ph H Ch Minh ban hnh Giy
php ng k kinh doanh iu chnh s 0300588569 ph duyt gia tng vn c phn nh trnh
by trong Thuyt minh s 20.
Hot ng ch yu ca Cng ty v cc cng ty con bao gm:
Sn xut v kinh doanh bnh, sa u nnh, sa ti, nc gii kht, sa hp, sa bt, bt
dinh dng v cc sn phm t sa khc;
Kinh doanh thc phm cng ngh, thit b ph tng, vt t, ha cht, nguyn liu;
Kinh doanh nh, mi gii, cho thu bt ng sn;
Kinh doanh kho, bn bi, kinh doanh vn ti hng bng t v bc xp hng ha;
Sn xut, mua bn ru, bia, ung, thc phm ch bin, ch ung, c ph rang-xayphin-ha tan;
Sn xut v mua bn bao b, in trn bao b;
Sn xut, mua bn sn phm nha;
Phng khm a khoa;
Chn nui v trng trt;
Cc hot ng h tr trng trt nh: cung cp cy trng, hng dn k thut trng trt, thu
hoch cy trng, lm t, ti tiu;
Chn nui: cung cp ging vt nui, k thut nui;
Dch v sau thu hoch;
X l ht ging nhn ging.
12

Mu s B 09 DN/HN
1
C IM HOT NG CA CNG TY (tip theo)

Cc bo co ti chnh hp nht ca Cng ty cho nin kt thc ngy 31 thng 12 nm 2010 bao
gm bo co ti chnh ca Cng ty v cc cng ty con (gi chung l Tp on) v quyn li ca
Tp on trong cc cng ty lin kt v cc n v ng kim sot c lit k di y:
a ch
Tn
31.12.2010
Quyn Quyn
s
biu
hu quyt
(%)
(%)
31.12.2009
Quyn Quyn
s
biu
hu
quyt
(%)
(%)
Cng ty con:
Cng ty TNHH Mt Thnh vin B
Sa Vit Nam
184-186-188 Nguyn nh Chiu, 100%

Qun 3, TP. H Ch Minh,
Vit Nam
100%
100%
100%
Cng ty TNHH Mt Thnh vin

Sa Lam Sn (trc y l
Cng ty C phn Sa Lam
Sn) (a)
Khu Cng Nghip L Mn,

Tnh Thanh Ha, Vit Nam
100%
100%
55%
55%

u t Bt ng sn Quc t
184-186-188 Nguyn nh Chiu, 100%

Qun 3, TP. H Ch Minh,
Vit Nam
100%
100%
100%
100%
100%
Cng ty TNHH Mt Thnh vin Bt 95 L Li, Qun Hi Chu,

ng sn Chin Thng
TP. Nng, Vit Nam
Vit Nam (b)
9, i l T Do, Khu Cng
Sa Dielac (trc y l Cng ty nghip Vit Nam Singapore,
TNHH Thc phm F&N Vit
Thun An, Bnh Dng
Nam) (c)
100%
100%
Thn T Tra, Huyn n Dng,

Tnh Lm ng, Vit Nam
25%
25%
25%
25%
L C, 9E Khu Cng nghip M

Phc 3, Huyn Bn Ct,
Tnh Bnh Dng, Vit Nam
20%
20%
20%
20%
D n Cn H Horizon - Hp ng 214 Trn Quang Khi, Qun 1,

Hp tc Kinh doanh
TP. H Ch Minh, Vit Nam
24,5%
24,5%
24,5%
24,5%
Lin doanh:
D n pht trin ngun
nguyn liu sa ti Vit Nam
Cng ty lin kt:
Cng ty C phn Nguyn liu
Thc Phm Chu Si Gn
Cng ty TNHH Miraka (d)
(a)
Ta nh c/-Beker
109 Tuwharetoa St, PO Box
1091, Taupo, New Zealand
19,3%
19,3%
Vo ngy 13 thng 4 nm 2010, i hi C ng ca Cng ty C phn Sa Lam Sn

(trc Vinamilk nm gi 55% c phn ca Cng ty C phn Sa Lam Sn) ra Ngh
quyt s 01/04/NQ-HC/10 ng chuyn nhng ton b c phn ca cc c ng
thiu s cho Vinamilk. Sau , ngy 24 thng 6 nm 2010, Cng ty C phn Sa Lam Sn
chuyn i thnh loi hnh cng ty Trch nhim Hu hn Mt Thnh vin vi tn gi l
Cng ty TNHH Mt Thnh vin Sa Lam Sn theo Giy chng nhn Kinh doanh s
2801074568 do S K hoch v u t tnh Thanh Ha cp.
13

Mu s B 09 DN/HN
1
C IM HOT NG CA CNG TY (tip theo)

(b) Vo ngy 11 thng 3 nm 2010, ch s hu ca Cng ty TNHH Mt Thnh Vin Bt ng
Sn Chin Thng - Cng ty TNHH Mt Thnh vin u t Bt ng sn Quc t - ra
Quyt nh s 01/2010/Q quyt nh gii th t cch php nhn ca Cng ty TNHH Mt
Thnh vin Bt ng sn Chin Thng v chuyn ton b ti sn, n v vn ch s hu
theo gi tr s sch cho Cng ty TNHH Mt Thnh vin Bt ng sn Quc t.
(c) Vo ngy 30 thng 9 nm 2010, Ban Qun l Khu Cng nghip Vit Nam - Singapore
ban hnh Giy chng nhn u t iu chnh s 463043000209 ph duyt vic thay i ch
u t t F&N Foods Pte Ltd. thnh Cng ty C phn Sa Vit Nam v tn Cng ty t Cng
ty TNHH Thc phm F&N Vit Nam thnh Cng ty TNHH Mt thnh vin Sa Dielac da
trn hp ng chuyn nhng 100% vn gp ca Cng ty F&N Foods Pte Ltd. trong Cng
ty TNHH Thc phm F&N Vit Nam m Cng ty C phn Sa Vit Nam v Cng ty F&N
Foods Pte Ltd. k vo ngy 4 thng 6 nm 2010. Vic bn giao ti sn c hon tt
vo ngy 13 thng 10 nm 2010.
(d) Vo ngy 30 thng 9 nm 2010, B K hoch v u t ban hnh Giy Chng nhn u
t ra nc ngoi iu chnh s 389/BKH-TRNN-C1 ph duyt khon u t ca Vinamilk
vo Cng ty TNHH Miraka, mt cng ty c thnh lp ti New Zealand vi tng s vn u
t l 121.000.000 la New Zealand cho thi hn 40 nm k t ngy ca Giy Chng nhn
u t ra nc ngoi u tin cp ngy 11 thng 9 nm 2010. Ti ngy 31 thng 12 nm
2010, Cng ty C phn Sa Vit Nam u t vo Cng ty TNHH Miraka vi s vn l
179.315 triu ng Vit Nam (tng ng 12,5 triu la New Zealand).
Ti ngy 31 thng 12 nm 2010, Tp on c 4.453 nhn vin (2009: 4.670 nhn vin).
CHUN MC V CH K TON P DNG
2.1
C s ca vic son lp cc bo co ti chnh hp nht

Cc bo co ti chnh hp nht c son lp theo cc Chun mc K ton Vit Nam, Ch
K ton Vit Nam v cc quy nh php l c lin quan ti nc CHXHCN Vit Nam. Bo
co ti chnh hp nht c son tho da theo qui c gi gc.
Cc bo co ti chnh hp nht km theo khng nhm vo vic trnh by tnh hnh ti chnh, kt
qu kinh doanh v lu chuyn tin t theo cc nguyn tc v thc hnh k ton thng c
chp nhn cc nc v cc th ch khc ngoi nc CHXHCN Vit Nam. Cc nguyn tc v
thc hnh k ton s dng ti nc CHXHCN Vit Nam c th khc vi cc nguyn tc v
thng l k ton ti cc nc v cc th ch khc.
2.2
Nin k ton
Nin k ton ca Tp on bt u t ngy 1 thng 1 n ngy 31 thng 12.
2.3
Hp nht bo co
Nm 2010, Cng ty son lp bo co ti chnh hp nht theo Chun mc K ton Vit Nam s
25 Bo co ti chnh hp nht v K ton cc khon u t vo cng ty con.
Cng ty con
Cng ty con l nhng doanh nghip m Tp on c quyn chi phi cc chnh sch ti chnh v
hot ng ca doanh nghip, thng i km l vic nm gi hn mt na quyn biu quyt. S
tn ti v tnh hu hiu ca quyn biu quyt tim tng ang c thc thi hoc c chuyn
i s c xem xt khi nh gi liu Tp on c quyn kim sot doanh nghip hay khng.
Cng ty con c hp nht ton b k t ngy quyn kim sot chuyn giao cho Tp on.
Vic hp nht chm dt k t lc quyn kim sot khng cn.
14

Mu s B 09 DN/HN
2.3
Hp nht bo co (tip theo)

Phng php k ton mua c Tp on s dng hch ton vic mua cng ty con. Chi ph
mua c ghi nhn theo gi tr hp l ca cc ti sn em trao i, cng c vn c pht hnh
v cc khon n phi tr pht sinh hoc tha nhn ti ngy din ra vic trao i, cng vi
cc chi ph lin quan trc tip n vic mua. Cc ti sn xc nh c, n phi tr v nhng
khon n tim tng c tha nhn khi hp nht kinh doanh c xc nh trc ht theo
gi tr hp l ti ngy mua khng k n li ch ca c ng thiu s. Khon vt tri gia chi
ph mua so vi phn s hu ca bn mua trong gi tr ti sn thun c xem l li th thng
mi. Nu phn s hu bn mua trong gi tr hp l ti sn thun ln hn chi ph mua, phn
chnh lch c ghi nhn ngay vo bo co kt qu hot ng kinh doanh.
Giao dch, cng n v cc khon li, cc khon l cha thc hin pht sinh gia cc cng ty
trong cng Tp on c loi tr khi hp nht. Chnh sch k ton ca cng ty con cng thay
i nu cn thit m bo s nht qun vi chnh sch k ton ang c Tp on p
dng.
Nghip v v li ch ca c ng thiu s
Tp on p dng chnh sch cho cc nghip v i vi c ng thiu s ging nh nghip
v vi cc bn khng thuc Tp on. Khon li hoc l t vic bn bt c phn cho c
ng thiu s c ghi nhn vo bo co kt qu hot ng kinh doanh. Vic mua c phn
t c ng thiu s s to ra li th thng mi, l s chnh lch gia khon tin thanh ton
v phn gi tr ti sn thun th hin trn s sch ca cng ty con.
Lin doanh v cng ty lin kt
Lin doanh l tha thun bng hp ng ca hai hoc nhiu bn cng thc hin hot ng
kinh t, m hot ng ny c ng kim sot bi cc bn gp vn lin doanh. Cng ty lin
kt l tt c cc cng ty trong Tp on c nh hng ng k nhng khng phi kim sot,
thng c th hin thng qua vic nm gi t 20% n 50% quyn biu quyt cng ty .
Cc khon u t vo lin doanh v cc cng ty lin kt c hch ton theo phng php vn
ch s hu v c ghi nhn ban u theo gi gc. Khon u t ca Tp on vo lin doanh
v cng ty lin kt bao gm li th thng mi pht sinh khi u t, tr i nhng khon gim gi
ti sn ly k.
Li nhun ca Tp on c chia sau khi u t vo lin doanh v cc cng ty lin kt s
c ghi nhn vo bo co kt qu hot ng kinh doanh hp nht, v phn chia ca bin ng
trong cc qu d tr sau khi u t vo lin doanh v cc cng ty lin kt s c ghi nhn vo
qu d tr hp nht. Cc khon thay i ly k sau khi u t vo lin doanh v cc cng ty
lin kt c iu chnh vo gi tr ghi s ca khon u t. Khi phn l trong lin doanh lin
kt bng hoc vt qu li ch ca Tp on trong lin doanh v cc cng ty lin kt, Tp on
s khng ghi nhn khon l vt tr khi pht sinh ngha v hoc thanh ton h cho lin
doanh v cc cng ty lin kt.
Cc khon li hay l cha thc hin t cc giao dch ni b gia Tp on vi cc bn lin
doanh, lin kt s c loi tr ti mc tng ng vi phn li ch ca Tp on trong cc bn
lin doanh, lin kt. Cc chnh sch k ton ca cc bn lin doanh, lin kt c thay i khi
cn thit m bo s nht qun vi chnh sch k ton m Tp on p dng.
2.4
S dng cc c tnh k ton

Vic son lp bo co ti chnh hp nht ph hp vi cc Chun mc K ton Vit Nam i hi
Ban iu hnh phi a ra cc c tnh v gi thit c nh hng n cc s liu v ti sn, n
phi tr v vic trnh by cc ti sn v n tim tng ti ngy lp cc bo co ti chnh cng nh
cc khon doanh thu, chi ph cho nin ang bo co. Mc d cc c tnh k ton c lp
bng tt c s hiu bit ca Ban iu hnh, s thc t pht sinh c th khc vi cc c tnh.
15

Mu s B 09 DN/HN
2.5
n v tin t s dng trong k ton

n v s dng trong k ton l tin ng Vit Nam v c trnh by trn bo co ti chnh
theo ng Vit Nam.
Cc nghip v pht sinh bng ngoi t c quy i theo t gi p dng vo ngy pht sinh
nghip v. Chnh lch t gi pht sinh t cc nghip v ny c ghi nhn l thu nhp hoc chi
ph trong bo co kt qu hot ng kinh doanh.
Ti sn v n phi tr bng tin gc ngoi t ti ngy ca bng cn i k ton c nh gi
li theo t gi bnh qun lin ngn hng Vit Nam p dng vo ngy ca bng cn i k ton.
Chnh lch t gi pht sinh t vic nh gi li ny c ghi nhn l thu nhp hoc chi ph trong
bo co kt qu hot ng kinh doanh.
2.6
H thng v hnh thc s k ton p dng

Tp on s dng hnh thc chng t ghi s ghi s cc nghip v kinh t pht sinh.
2.7
Tin v cc khon tng ng tin

Tin v cc khon tng ng tin bao gm tin mt ti qu, tin gi ngn hng, tin ang
chuyn, tin gi khng k hn v cc khon u t ngn hn khc c thi hn o hn ban u
khng qu ba thng.
2.8
Khon phi thu khch hng

Cc khon phi thu khch hng c th hin theo gi tr ca ha n gc tr d phng cc
khon phi thu kh i c c tnh da trn c s xem xt ca Ban iu hnh i vi tt c
cc khon cn cha thu ti thi im cui nm. Cc khon n c xc nh l khng th thu
hi s c xa s.
2.9
Hng tn kho
Hng tn kho c th hin theo gi thp hn khi so gia gi gc v gi tr thun c th thc
hin c. Gi gc c xc nh theo c s bnh qun gia quyn v bao gm tt c cc chi
ph mua, chi ph ch bin v cc chi ph khc mang hng tn kho n ng iu kin v a
im hin ti ca chng. Trong trng hp cc sn phm c sn xut, gi gc bao gm tt
c cc chi ph trc tip v chi ph sn xut chung da trn cc cp hot ng bnh thng.
Gi tr thun c th thc hin c l gi m theo hng tn kho c th bn c trong chu
k kinh doanh bnh thng tr i s c tnh v chi ph hon tt v chi ph bn hng. Khi cn
thit th d phng c lp cho hng tn kho b li thi, chm lu chuyn v khim khuyt.
2.10
Cc khon u t
(a)
u t ngn hn
u t ngn hn l cc khon u t c thi hn o hn khng qu 12 thng k t ngy ca
bng cn i k ton v cc khon u t c gi li vi nh bn trong vng 12 thng
tnh t ngy ca bng cn i k ton. u t ngn hn c hch ton ban u theo gi gc.
D phng gim gi cc khon u t ngn hn c lp khi gi gc ca cc chng khon cao
hn gi tr hp l.
(b)
u t vo lin doanh v cc cng ty lin kt

u t vo cc cng ty lin doanh v lin kt c trnh by theo phng php vn ch s hu
trong bo co ti chnh hp nht.
16

Mu s B 09 DN/HN
2.10
Cc khon u t (tip theo)
(c)
u t ti chnh di hn
(i)
Tin gi ngn hng di hn l cc khon tin gi c k hn trn 12 thng tnh t ngy ca

bng cn i k ton v c hch ton theo gi gc.
(ii) u t tri phiu c phn loi l u t di hn vi nh khng bn li trong vng 12

thng tnh t ngy ca bng cn i k ton. u t tri phiu c ghi nhn ban u theo
gi gc. Sau , tri phiu c ghi nhn theo gi gc tr i khon d phng gim gi.
D phng c lp khi c bng chng gim gi di hn ca chng khon hoc trong
trng hp Tp on khng th thu hi khon u t.
(iii) u t di hn khc l cc khon u t vi t l nm gi di 20% ti cc n v nim
yt hoc cha nim yt m khng d tnh bn trong vng 12 thng k t ngy ca bng
cn i k ton. Cc khon u t ny c ghi nhn ban u theo gi gc. D phng
gim gi c lp khi c s gim st gi tr ca cc khon u t ny.
2.11
Ti sn c nh
Ti sn c nh hu hnh v ti sn c nh v hnh
Ti sn c nh c th hin theo nguyn gi tr i khu hao ly k. Nguyn gi bao gm cc
chi ph lin quan trc tip n vic th c ti sn c nh.
Khu hao
Ti sn c nh c khu hao theo phng php ng thng tr dn nguyn gi ti sn
qua sut thi gian hu dng c tnh hoc theo thi hn ca d n nu ngn hn. Thi gian
khu hao ca cc loi ti sn nh sau:
Nm
Nh ca v vt kin trc
My mc, thit b
Phng tin vn ti
Thit b qun l
Gia sc
Phn mm
10 - 50
8 - 10
10
3-8
6
3
Khu hao ti sn c nh v hnh l quyn s dng t c thc hin theo Thng t

203/2009/TT-BTC do B Ti chnh ban hnh ngy 20 thng 10 nm 2009. Theo Thng t ny,
quyn s dng t c ghi nhn theo gi gc v khng tnh khu hao.
Cc chi ph pht sinh sau khi ghi nhn ban u
Cc chi ph pht sinh sau khi ghi nhn ban u ti sn c nh c ghi tng nguyn gi ca ti
sn nu cc chi ph ny chc chn lm tng li ch kinh t trong tng lai cho Tp on v chi
ph c xc nh mt cch ng tin cy. Tt c cc chi ph sa cha v bo tr khc c
ghi nhn vo bo co kt qu kinh doanh khi pht sinh.
Thanh l
Li v l do thanh l nhng bn ti sn c nh c xc nh bng s chnh lch gia s tin
thu thun do thanh l vi gi tr cn li ca ti sn v c ghi nhn l thu nhp hoc chi ph
trong bo co kt qu hot ng kinh doanh.
17

Mu s B 09 DN/HN
2.12
Thu ti sn c nh
Thu hot ng l loi hnh thu ti sn c nh m phn ln ri ro v li ch gn lin vi quyn
s hu ca ti sn thuc v bn cho thu. Khon thanh ton di hnh thc thu hot ng
c hch ton vo bo co kt qu hot ng kinh doanh theo phng php ng thng da
trn thi hn thu hot ng.
2.13
Bt ng sn u t
Bt ng sn u t l quyn s dng t, nh, hoc mt phn ca nh hay c nh v t, c
s h tng m Tp on nm gi nhm mc ch thu li t vic cho thu hoc ch tng gi m
khng phi dng trong sn xut, cung cp hng ha hay dch v, dng cho cc mc ch qun l
hoc bn trong k sn xut kinh doanh thng thng.
Khu hao
Bt ng sn u t c khu hao theo phng php ng thng tr dn nguyn gi ti
sn qua sut thi gian hu dng c tnh. Thi gian khu hao ca cc loi bt ng sn u t
nh sau:
Nm
Nh ca
C s h tng
10
25 - 50
Khu hao bt ng sn u t l quyn s dng t c thc hin theo Thng t

203/2009/TT-BTC do B Ti chnh ban hnh ngy 20 thng 10 nm 2009. Theo Thng t ny,
quyn s dng t c ghi nhn theo gi gc v khng tnh khu hao.
Thanh l
Li v l do thanh l bt ng sn u t c xc nh bng s chnh lch gia s tin thu
thun do thanh l vi gi tr cn li ca bt ng sn u t v c ghi nhn l thu nhp hoc
chi ph trong bo co kt qu hot ng kinh doanh.
2.14
Vn c phn v c phiu qu
Vn ch s hu bao gm cc c phn c pht hnh. Cc chi ph lin quan trc tip n vic
pht hnh thm c phn hoc quyn chn c tr vo s tin thu c do bn c phn.
C phiu qu l c phiu ca Cng ty pht hnh v c Cng ty hoc cng ty con mua li.
Khon tin tr mua c phiu, bao gm cc chi ph c lin quan trc tip, c tr vo vn
ch s hu n khi cc c phiu qu c hy b hoc c ti pht hnh. S tin thu do ti
pht hnh hoc bn c phiu qu tr i cc chi ph lin quan trc tip n vic ti pht hnh hay
bn c phiu qu c tnh vo phn vn ch s hu.
2.15
Chi ph vay
Chi ph vay lin quan trc tip i vi hot ng xy dng hoc sn xut bt k ti sn tiu
chun s c vn ha trong khong thi gian m cc ti sn ny c hon thnh v chun b
a vo s dng. Chi ph vay khc c ghi nhn trong bo co kt qu hot ng kinh doanh
khi pht sinh.
18

Mu s B 09 DN/HN
2.16
Ghi nhn doanh thu
(a)
Doanh thu bn hng

Doanh thu bn hng c ghi nhn trong bo co kt qu hot ng kinh doanh khi phn ln
nhng ri ro v li ch v quyn s hu hng ha c chuyn giao cho ngi mua. Doanh
thu khng c ghi nhn khi c yu t khng chc chn mang tnh trng yu v kh nng thu v
cc khon tin bn hng hoc c kh nng hng b tr li.
(b)
Doanh thu gia cng

Doanh thu hot ng gia cng c ghi nhn trong bo co kt qu hot ng kinh doanh khi
hng ha c gia cng v c bn ch hng chp nhn. Doanh thu khng c ghi
nhn khi c yu t khng chc chn mang tnh trng yu v kh nng thu v cc khon tin gia
cng.
(c)
Doanh thu dch v

Doanh thu cung cp dch v c ghi nhn trong bo co kt qu hot ng kinh doanh khi dch
v c cung cp, bng cch tnh mc hon thnh ca tng giao dch, da trn c s
nh gi t l dch v cung cp so vi tng khi lng dch v phi cung cp.
(d)
Thu nhp li
Thu nhp li c ghi nhn khi c hng.
(e)
C tc
C tc c ghi nhn trong k k ton khi bn c u t cng b chia c tc.
2.17
Thu thu nhp hon li

Thu thu nhp hon li c tnh y , s dng phng thc cng n, cho s chnh lch
tm thi gia gi tr tnh thu ca ti sn v n phi tr vi gi tr s sch ghi trn bo co ti
chnh. Thu thu nhp hon li khng c tnh khi n pht sinh t s ghi nhn ban u ca mt
ti sn hay n phi tr ca mt giao dch khng phi l giao dch st nhp doanh nghip, m
giao dch khng c nh hng n li nhun/l k ton hoc li nhun/l tnh thu thu nhp
ti thi im giao dch. Thu thu nhp hon li c tnh theo thu sut d tnh c p dng
trong nin m ti sn c bn i hoc khon n phi tr c thanh ton da trn thu
sut ban hnh hoc xem nh c hiu lc ti ngy ca bng cn i k ton.
Ti sn thu thu nhp hon li c ghi nhn ti chng mc c th s dng c nhng chnh
lch tm thi tnh vo li nhun chu thu c th c c trong tng lai.
2.18
Chia c tc
Li nhun sau thu ca Cng ty c trch chia c tc cho cc c ng sau khi c i hi
ng c ng ph duyt v sau khi trch lp cc qu d tr theo iu l ca Cng ty.
C tc gia k c cng b v chi tr da trn s li nhun c tnh t c. S c tc cui
k c cng b v chi tr trong nin k tip t ngun li nhun cha phn phi cn c vo
s ph duyt ca i hi ng c ng trong i hi thng nin.
19

Mu s B 09 - DN
2.19
Phng php trch lp cc qu d tr

Cc qu c trch lp da theo iu l ca Cng ty nh sau:
Qu u t pht trin
Qu phc li, khen thng
Qu d phng ti chnh
10% li nhun sau thu

10% li nhun sau thu
5% li nhun sau thu
Cng ty ngng trch lp qu d phng ti chnh khi s tin trong qu t 10% trn vn iu l.
Vic s dng cc qu ni trn phi c s ph duyt ca i hi C ng, Hi ng Qun tr
hoc Tng Gim c ty thuc vo bn cht ca nghip v c nu trong iu l v Quy
ch Qun l Ti chnh ca Cng ty.
2.20
Cc bn lin quan
c coi l cc bn lin quan l cc doanh nghip k c cng ty m, cng ty con cc c
nhn, trc tip hay gin tip qua mt hoc nhiu trung gian, c quyn kim sot Cng ty hoc
chu s kim sot ca Cng ty, hoc cng chung s kim sot vi Cng ty. Cc bn lin kt,
cc c nhn no trc tip hoc gin tip nm quyn biu quyt ca Cng ty m c nh hng
ng k i vi Cng ty, nhng chc trch qun l ch cht nh gim c, vin chc ca Cng
ty, nhng thnh vin thn cn trong gia nh ca cc c nhn hoc cc bn lin kt ny hoc
nhng cng ty lin kt vi cc c nhn ny cng c coi l bn lin quan.
Tng Cng ty u t v Kinh doanh Vn Nh nc hin nm gi s c phn ln nht trong Cng
ty v do c xem l mt bn lin quan. Tuy nhin, nhng doanh nghip chu s kim sot
hoc chu nh hng ng k ca Tng Cng ty u t v Kinh doanh Vn Nh nc th khng
c xem l cc bn lin quan vi Cng ty cho mc ch cng b thng tin, bi v cc doanh
nghip ny khng gy nh hng i vi Cng ty hoc khng chu nh hng t Cng ty.
Trong vic xem xt mi quan h ca tng bn lin quan, bn cht ca mi quan h c ch
ch khng phi ch l hnh thc php l.
2.21
Cc khon d phng
Cc khon d phng c ghi nhn khi: Tp on c mt ngha v php l hoc lin i
hin ti pht sinh t cc s kin qua; c th a n s gim st nhng li ch kinh t cn
thit thanh ton ngha v n; gi tr ca ngha v n c c tnh mt cch ng tin. D
phng khng c ghi nhn cho cc khon l hot ng trong tng lai.
D phng c tnh theo cc khon chi ph d tnh phi thanh ton ngha v n. Nu yu t thi
gi ca tin t l quan trng th d phng c tnh gi tr hin ti vi sut chit khu trc thu
v phn nh nhng nh gi theo th trng hin ti v thi gi ca tin t v ri ro c th ca
khon n . Khon tng ln trong d phng do thi gian tri qua c ghi nhn l chi ph tin li.
2.22
D phng tr cp thi vic

Theo Lut Lao ng Vit Nam, ngi lao ng ca Tp on c hng khon tr cp thi
vic cn c vo s nm lm vic. Khon tr cp ny c tr mt ln khi ngi lao ng thi
lm vic cho Tp on. D phng tr cp thi vic c lp trn c s c tnh s tin Tp
on phi tr khi chm dt hp ng lao ng do ngi lao ng c thi gian lm vic cho Tp
on. Tnh n ngy 31 thng 12 nm 2008, s d phng c lp trn c s na thng
lng cho mi nm lm vic, da trn mc lng ca ngi lao ng ti ngy .
Theo Lut Bo him X hi, t ngy 1 thng 1 nm 2009, Tp on phi np tin vo Qu bo him
tht nghip do C quan Bo him X hi Vit Nam qun l. Do thc hin chnh sch bo him tht
nghip, Tp on khng cn phi lp d phng cho s nm lm vic ca ngi lao ng t ngy 1
thng 1 nm 2009. Tuy nhin, s d phng tr cp thi vic ti ngy 31 thng 12 nm 2010 c
xc nh cn c vo s nm lm vic ca ngi lao ng n ngy 31 thng 12 nm 2008 v da
trn mc lng trung bnh ca h trong giai on 6 thng tnh n ngy ca bng cn i k ton.
20

Mu s B 09 - DN
3
TIN V CC KHON TNG NG TIN

2010
VN
2009
VN
739.816.785
245.717.979.722
3.014.571.573
14.000.000.000
263.472.368.080
636.241.121
374.658.408.861
840.007.976
50.000.000.000
426.134.657.958
2010
2009
VN
VN
u t vo chng khon cha nim yt
82.283.660.000
82.283.660.000
u t vo chng khon nim yt
24.993.771.792
87.536.571.792
1.955.640.000.000
2.227.700.200.000
100.000.000.000
3.200.000.000
Tin mt
Tin gi ngn hng
Tin ang chuyn
Cc khon tng ng tin
CC KHON U T TI CHNH
(a)
u t ti chnh ngn hn
Tin gi ngn hn ti ngn hng

Tri phiu doanh nghip
Tri phiu chnh ph
D phng gim gi u t ngn hn
40.000.000
2.162.917.431.792
2.400.760.431.792
(70.657.669.500)
(86.506.865.100)
2.092.259.762.292
2.314.253.566.692
D phng gim gi u t ngn hn c lp nhm phn nh s suy gim gi th trng ca

cc c phiu c lin quan ti ngy cui nm.
Bin ng d phng gim gi u t ngn hn trong nm nh sau:
2010
VN
S d u nm
Tng d phng
Hon nhp
86.506.865.100
7.706.652.500
(23.555.848.100)
70.657.669.500
S d cui nm
21
2009
VN
122.995.786.378
(36.488.921.278)
86.506.865.100

Mu s B 09 DN/HN
4
CC KHON U T TI CHNH (tip theo)
(b)
u t ti chnh di hn
(i)
u t vo lin doanh v cc cng ty lin kt
u t di hn vn s hu vo lin doanh v
cc cng ty lin kt:
Cng ty C phn Nguyn liu Thc Phm
Chu Si Gn
D n Cn H Horizon - Hp ng Hp tc
Kinh doanh
D n Pht trin ngun nguyn liu sa ti
Vit Nam
Cng ty TNHH Miraka
(ii)
2009
VN
17.765.470.472
9.000.000.000
9.942.684.826
9.942.684.826
7.209.270.725
179.315.000.000
214.232.426.023
7.209.270.725
26.151.955.551
2010
VN
2009
VN
600.000.000.000
200.000.000.000
206.996.073.800
106.350.000.000
122.800.000.000
1.036.146.073.800
223.520.072.140
20.061.521.300
106.350.000.000
122.800.000.000
672.731.593.440
u t di hn khc
Tri phiu doanh nghip di hn

Cc khon u t di hn khc:
Chng khon nim yt
Chng khon cha nim yt
Cc qu u t
Khc
(iii)
2010
VN
D phng gim gi u t di hn
Bin ng d phng gim gi u t di hn trong nm nh sau:
2010
VN
S d u nm
Tng
Hon nhp
96.405.129.045
30.319.633.343
(18.144.677.840)
108.580.084.548
S d cui nm
22
2009
VN
96.405.129.045
96.405.129.045

Mu s B 09 DN/HN
5
PHI THU KHCH HNG
Bn th ba
2009
VN
587.457.894.727
513.346.454.195
2010
VN
2009
VN
54.367.379.215
34.647.731.162
86.664.527.807
5.560.735.007
2.664.477.264
183.904.850.455
831.280.000
56.339.350.382
425.696.057
8.236.379.986
5.113.567.440
5.642.001.078
76.588.274.943
2010
2009
VN
VN
CC KHON PHI THU KHC
C tc phi thu
Li tin gi phi thu
Li tri phiu v li cho vay phi thu
Thu nhp khu c hon li hoc khu tr
Phi thu khon h tr t nh cung cp
Phi thu khc
2010
VN
HNG TN KHO
Hng mua ang i trn ng
623.207.047.788
375.091.101.930
1.173.813.695.805
574.013.715.916
7.056.358.487
6.132.979.862
Chi ph sn xut kinh doanh d dang
124.144.418.373
96.120.712.359
Thnh phm
Nguyn vt liu
Cng c, dng c
377.156.084.524
250.545.969.549
Hng ha
34.192.837.705
11.409.563.139
Hng gi i bn
15.917.002.135
7.956.668.946
2.355.487.444.817
1.321.270.711.701
(4.133.214.915)
23
(9.505.656.820)
2.351.354.229.902
1.311.765.054.881

Mu s B 09 DN/HN
7
HNG TN KHO (tip theo)

Bin ng d phng gim gi hng tn kho trong nm nh sau:
S d u nm
Tng d phng
2010
2009
VN
VN
9.505.656.820
14.304.099.823
6.674.401.057
29.978.372.166
Hon nhp
(6.667.004.301)
(28.390.802.339)
S dng
(5.379.838.661)
(6.386.012.830)
S d cui nm
4.133.214.915
9.505.656.820
2010
2009
VN
VN
Chi ph qung co
8.764.606.163
3.359.557.849
T ng v t mt
CHI PH TR TRC
(a)
Chi ph tr trc ngn hn
13.536.497.543
4.186.007.286
Chi ph thu t, nh xng v thu khc
4.117.594.883
6.225.726.914
Chi ph trin khai phn mm v bo tr mng
2.194.732.003
1.805.249.992
Chi ph cng c, dng c
2.844.774.494
2.509.212.308
Chi ph khc
(b)
7.137.267.987
3.900.317.843
38.595.473.073
21.986.072.192
2010
2009
VN
VN
86.021.727.136
189.432.685.102
T ng v t mt
7.122.306.162
2.400.404.384
Khc
4.596.780.024
2.881.002.072
Chi ph tr trc di hn
Tin thu t
24
97.740.813.322
194.714.091.558

Mu s B 09 DN/HN
8
CHI PH TR TRC (tip theo)
(b)
Chi ph tr trc di hn (tip theo)

Bin ng ca chi ph tr trc di hn trong nm nh sau:
S d u nm
2010
2009
VN
VN
194.714.091.558
195.512.328.998
Tng
31.766.676.285
13.852.680.126
Ghi nhn vo bo co kt qu hot ng kinh doanh
(1.437.755.893)
Chuyn sang ti sn c nh v hnh
(77.559.136.190)
Gim khc
(49.743.062.438)
S d cui nm
(480.900.032)
(14.170.017.534)
97.740.813.322
194.714.091.558
Khon gim khc trong nm 2010 phn ln th hin khon chi ph tr trc di hn c phn
b trong vng 1 nm.
25

Mu s B 09 DN/HN
9
TI SN C NH
(a)
Ti sn c nh hu hnh
Nh ca v
vt kin trc
VN
Nguyn gi
Ti ngy 1 thng 1 nm 2010
Mua trong nm
Xy dng c bn d dang hon thnh
Sc vt nui chuyn n
Tng do hp nht kinh doanh
Tng khc
Chuyn sang bt ng sn u t
Phn loi li
Thanh l, nhng bn
Gim khc
Khu hao ly k
Khu hao trong nm
Phn loi li
Thanh l, nhng bn
Gim khc
Gi tr cn li
My mc
v thit b
VN
Phng tin
vn chuyn
VN
Thit b
vn phng
VN
Gia sc
VN
Tng cng
VN
603.272.382.626
3.378.501.266
223.489.090.745
67.567.260.057
(62.737.879.531)
(235.576.649)
(55.522.536.738)
(218.332.434)
778.992.909.342
2.025.448.974.144
43.934.191.814
897.083.663.500
3.371.430
(1.421.546.427)
2.464.565.652
(249.019.852.228)
(25.050.000)
2.718.468.317.885
354.592.120.122
65.401.467.904
23.724.643.936
(2.639.415.010)
(110.512.348.103)
(10.512.000)
330.555.956.849
114.706.214.288
68.866.221.734
1.743.768.121
480.558.197
(9.712.702.547)
(45.195.000)
176.038.864.793
37.486.618.543
14.778.123.323
65.611.311.629
5.281.250
(70.132.190)
(8.502.091.683)
(64.529.870)
109.244.581.002
3.135.506.309.723
196.358.506.041
1.146.041.166.302
65.611.311.629
67.567.260.057
8.652.680
(64.159.425.958)
(433.269.531.299)
(363.619.304)
4.113.300.629.871
164.580.133.736
30.433.761.750
31.306.426.097
(398.978.030)
(109.356.496)
(5.308.314.496)
220.503.672.561
933.751.739.436
181.804.443.300
(24.955.269)
562.544.571
(43.550.844.687)
(11.078.325)
1.072.531.849.026
117.227.994.955
33.430.739.997
(756.508.854)
(26.144.871.475)
(2.978.400)
123.754.376.223
76.213.934.489
19.928.970.574
70.230.042
(6.370.735.481)
(19.619.668)
89.822.779.956
8.150.443.037
11.114.107.211
233.090.737
(2.703.740.765)
16.793.900.220
1.299.924.245.653
276.712.022.832
31.306.426.097
(423.933.299)
(84.078.506.904)
(33.676.393)
1.523.406.577.986
438.692.248.890
558.489.236.781
1.091.697.234.708
1.645.936.468.859
237.364.125.167
206.801.580.626
38.492.279.799
86.216.084.837
29.336.175.506
92.450.680.782
1.835.582.064.070
2.589.894.051.885
26

Mu s B 09 DN/HN
9
TI SN C NH (tip theo)
(a)
Ti sn c nh hu hnh (tip theo)

Nguyn gi ti sn c nh hu hnh khu hao ht nhng cn s dng ti ngy 31 thng 12
nm 2010 l 647.984.584.591 ng Vit Nam (2009: 620.924.233.160 ng Vit Nam).
(b)
Ti sn c nh v hnh
Quyn s
Phn mm
dng t
vi tnh
Tng cng
VN
VN
VN
35.750.347.200
46.589.312.597
82.339.659.797
Mua trong nm
29.971.555.655
3.299.755.190
33.271.310.845
62.055.125.624
62.055.125.624
Chuyn t tr trc ngn hn v di hn
85.505.310.000
85.505.310.000
Nguyn gi
213.282.338.479
49.889.067.787
263.171.406.266
11.608.069.186
31.490.229.728
43.098.298.914
10.600.253.339
10.600.253.339
30.523.959.984
30.523.959.984
5.553.604.054
5.553.604.054
47.685.633.224
42.090.483.067
89.776.116.291
24.142.278.014
15.099.082.869
39.241.360.883
165.596.705.255
7.798.584.720
173.395.289.975
Khu hao ly k
Khu hao trong nm
Chuyn t tr trc ngn hn v di hn
Gi tr cn li
Vic khu hao quyn s dng t ngng t ngy 1 thng 1 nm 2004 theo Quyt nh s
206/2003/Q-BTC do B Ti chnh ban hnh ngy 12 thng 12 nm 2003 quy nh quyn s
dng t v thi hn c ghi nhn theo nguyn gi v khng khu hao.
Nguyn gi ti sn c nh v hnh ca Tp on khu hao ht nhng cn s dng ti ngy 31
thng 12 nm 2010 l 18.871.366.142 ng Vit Nam (2009: 26.136.457.751 ng Vit Nam).
27

Mu s B 09 DN/HN
9
TI SN C NH (tip theo)
(c)
Chi ph xy dng c bn d dang

2010
VN
S d u nm
Tng trong nm
Chuyn sang ti sn c nh hu hnh
Chuyn sang hng tn kho
Thanh l
Gim khc
650.140.391.846
1.175.733.225.440
(1.146.041.166.302)
(12.411.182.265)
(1.495.453.021)
(643.361.969)
665.282.453.729
S d cui nm
2009
VN
356.867.733.457
731.794.323.320
(432.340.767.263)
(1.636.389.836)
(4.544.507.832)
650.140.391.846
Nhng n v c chi ph xy dng c bn d dang ln:
Vn phng Cng ty
Nh my sa Si Gn
Nh my sa Tin Sn
Nh my sa Trng Th
28
2010
VN
2009
VN
277.772.837.051
185.734.013.102
49.929.155.652
31.401.764.891
313.857.683.435
36.929.521.394
51.648.322.565
114.909.529.995

Mu s B 09 DN/HN
10
BT NG SN U T
Quyn s dng
C s
h tng
Nh ca
Tng cng
VN
VN
VN
VN
Nguyn gi
27.489.150.000
27.489.150.000
Xy dng c bn hon thnh
709.366.974
11.701.815.291
12.411.182.265
Chuyn t ti sn c nh hu hnh
1.421.546.427
62.737.879.531
64.159.425.958
Phn loi li
3.863.376.796
(3.863.376.796)
27.489.150.000 5.994.290.197
70.576.318.026
104.059.758.223
Khu hao ly k
Khu hao trong nm
358.290.755
2.459.988.958
2.818.279.713
Chuyn t ti sn c nh hu hnh
24.955.269
398.978.030
423.933.299
Phn loi li
161.626.450
544.872.474
2.697.340.538
3.242.213.012
27.489.150.000
27.489.150.000
(161.626.450)
Gi tr cn li
27.489.150.000
5.449.417.723
67.878.977.488
100.817.545.211
Quyn s dng t ca Tp on th hin quyn s dng t v thi hn qun Hi Chu,

TP. Nng v c ghi nhn theo nguyn gi v khng khu hao.
29

Mu s B 09 DN/HN
11
LI TH THNG MI
Vo ngy 13 thng 4 nm 2010, Cng ty mua s c phn cn li (45%) t cc c ng thiu
s trong mt cng ty con Cng ty TNHH Mt Thnh vin Sa Lam Sn (trc y l Cng ty
C phn Sa Lam Sn). Ngoi ra, ti ngy 13 thng 10 nm 2010, Cng ty hon tt th tc
nhn bn giao ti sn theo hp ng k ngy 4 thng 6 nm 2010 nhm mua li 100% phn
vn gp ca F&N Foods Pte.Ltd trong Cng ty TNHH Thc phm F&N Vit Nam.
Li th thng mi pht sinh t hai nghip v trn c phn b theo phng php ng thng
trong 10 nm ln lt bt u t ngy 1 thng 4 nm 2010 v ngy 1 thng 10 nm 2010.
Bin ng ca li th thng mi trong nm nh sau:
S d u nm
Tng trong nm
trong nm
S d cui nm
12
2010
VN
2009
VN
20.680.539.721
(1.123.731.057)
19.556.808.664
TI SN THU THU NHP HON LI

Bin ng gp ca thu thu nhp hon li khng tnh b tr cc s d lin quan n cng mt
c quan thu nh sau:
S d u nm
S d cui nm
2010
VN
2009
VN
53.520.933.059
9.344.103.477
62.865.036.536
47.275.236.230
6.245.696.829
53.520.933.059
Ti sn thu thu nhp hon li ch yu pht sinh t cc khon d phng v cc khon chi ph
trch trc.
30

Mu s B 09 DN/HN
13
CC KHON VAY
(a)
Vay v n ngn hn
Vay ngn hn
Vay di hn n hn tr
2010
VN
2009
VN
567.960.000.000
567.960.000.000
3.319.646.682
9.963.436.000
13.283.082.682
S d khon vay ngn hn ca Tp on ti ngy 31 thng 12 nm 2010 th hin 5 khon vay

ngn hn c thi hn t 6 thng n 1 nm t mt chi nhnh ca mt ngn hng nc ngoi tr
gi 30 triu la M vi li sut t 2% n 2,09%/nm. Khon vay dng thanh ton khon
phi tr nh cung cp nc ngoi v khng c bo m.
(b)
Vay v n di hn
Cc khon vay di hn
Hon tr trong vng 12 thng
Hon tr sau 12 thng
2010
VN
2009
VN
22.417.731.000
(9.963.436.000)
12.454.295.000
Khon vay ti ngy 31 thng 12 nm 2009 l khon vay c k gia Qu u t v Pht trin
TP. H Ch Minh (40%) v Ngn hng C phn Ngoi Thng Vit Nam - Chi nhnh TP. H
Ch Minh (60%) h tr cho d n lp t dy chuyn ng hp sa c c ng ti nh
my Sa Thng Nht. Khon vay ny c m bo bng ti sn c nh hu hnh c gi tr
cn li ti ngy 31 thng 12 nm 2010 l 59.215.811.590 ng Vit Nam (2009: 68.384.711.428
ng Vit Nam) v chu li sut bnh qun tin gi tit kim k hn 12 thng cng 2,4%/nm.
n ngy 31 thng 12 nm 2010, khon vay ny c hon tr ht cho Qu u t v Pht
trin TP. H Ch Minh v Ngn hng C phn Ngoi thng Vit Nam Chi nhnh TP. H Ch
Minh.
14
PHI TR NGI BN
Bn th ba
31
2010
VN
2009
VN
1.089.416.813.120
789.866.508.433

Mu s B 09 DN/HN
15
THU V CC KHON KHC PHI NP NH NC
Thu gi tr gia tng

Thu xut nhp khu
Thu thu nhp doanh nghip
Thu thu nhp c nhn
Thu khc
16
2010
VN
2009
VN
63.543.620.049
3.668.385.524
203.518.332.483
10.303.847.765
754.475.062
281.788.660.883
52.305.473.573
11.474.338.752
330.270.558.581
5.902.783.169
9.330.288
399.962.484.363
2010
VN
2009
VN
125.005.789.994
83.472.865.870
20.660.425.800
74.203.600
4.239.789.975
30.697.908.396
264.150.983.635
143.611.944.115
37.959.007.545
13.625.930.465
536.884.750
2.736.095.442
9.660.652.940
208.130.515.257
CHI PH PHI TR
Chi ph h tr bn hng cho khch hng

Chi ph qung co
Chi ph vn chuyn
Chi ph in nc
Chi ph bo tr v sa cha
Chi ph phi tr khc
Chi ph phi tr khc ti ngy 31 thng 12 nm 2010 ch yu th hin chi ph hot ng chung,
chi ph li vay, ph kim ton, chi ph thu t v chi ph nhin liu.
17
CC KHON PHI TR, PHI NP NGN HN KHC
Tin k qu nhn c t khch hng

Thu nhp khu phi np
Phi tr cho cc c ng gp vn mua c phn
u t
Phi tr khc v u t ti chnh
Bo him v kinh ph cng on
Phi tr khc
32
2010
VN
2009
VN
13.069.222.332
91.614.690.576
48.130.560.000
5.178.995.586
34.800.000
2.684.859.155
201.264.468
10.631.660.866
118.236.497.397
20.406.760.000
3.184.859.555
130.893.835
6.815.702.129
83.847.771.105

Mu s B 09 DN/HN
18
PHI TR DI HN KHC
N di hn khc th hin khon tm ng nhn c t bn th ba v vic chuyn nhng
khon u t ca Tp on vo mt ngn hng trong tng lai. Vic chuyn nhng ch c
hiu lc khi c s ph duyt ca i hi ng C ng hoc Hi ng Qun tr v cc c
ng sng lp ca ngn hng ny; hoc sau 5 nm k t ngy thnh lp ngn hng ny, ty
theo s kin no xy ra trc.
19
D PHNG TR CP THI VIC

Bin ng d phng tr cp thi vic trong k nh sau:
2010
VN
S d u nm
Trch lp d phng
S dng d phng
Hon nhp d phng
34.930.886.174
24.104.008.563
(4.475.476.521)
(3.185.485.133)
51.373.933.083
S d cui nm
20
2009
VN
35.899.570.833
4.856.819.779
(3.854.936.538)
(1.970.567.900)
34.930.886.174
VN C PHN
Vo ngy 20 thng 8 nm 2010, B K hoch v u t Thnh ph H Ch Minh ban hnh Giy
php ng k kinh doanh iu chnh s 0300588569 ph duyt gia tng vn c phn ln
3.530.721.200.000 ng Vit Nam.
Vn c phn ca Cng ty c duyt v pht hnh nh sau:
2010
2009
S c phiu
VN
S c phiu
VN
353.072.120
3.530.721.200.000
351.265.300
3.512.653.000.000
353.072.120
3.530.721.200.000
351.265.300
3.512.653.000.000
Vn c phn c duyt
Vn c phn pht hnh

C phiu ph thng
C phiu qu
C phiu ph thng
(66.020)
(669.051.000)
(15.320)
(154.222.000)
C phiu hin ang lu hnh

C phiu ph thng
353.006.100
3.530.052.149.000
351.249.980
3.512.498.778.000
Tt c c phiu ph thng c mnh gi 10.000 ng/c phiu. Mi c phiu ph thng tng

ng vi mt phiu biu quyt ti cc cuc hp c ng ca Cng ty. Tt c cc c phiu ph
thng u c th t u tin nh nhau i vi ti sn cn li ca Cng ty. Cc quyn li ca cc
c phiu c Cng ty mua li u b tm ngng cho ti khi chng c pht hnh li.
33

Mu s B 09 DN/HN
21
TNH HNH TNG GIM VN CH S HU

Vn gp ca
Thng d
ch s hu
vn c phn
VN
VN
1.752.756.700.000
1.064.948.051.177
Vn gp tng trong nm
1.759.896.300.000 (1.064.948.051.177)
Qu u t v
Qu d phng
Li nhun
C phiu qu
pht trin
ti chnh
cha phn phi
Tng cng
VN
VN
VN
VN
VN
869.697.027.622
175.275.670.000
803.037.145.827
4.665.714.594.626
(691.301.848.823)
3.492.178.000
Li nhun sau thu
2.375.692.853.218
2.375.692.853.218
Trch lp cc qu
886.585.882.713
119.072.206.431
(1.243.802.502.005)
(238.144.412.861)
Chia c tc
(351.280.620.000)
(351.280.620.000)
3.512.653.000.000
(154.222.000)
1.756.282.910.335
294.347.876.431
892.345.028.217
6.455.474.592.983
18.068.200.000
(514.829.000)
17.553.371.000
Li nhun sau thu
3.616.185.949.180
3.616.185.949.180
Tng khc
Trch lp cc qu
416.007.879.530
58.724.243.569
(834.315.714.676)
(359.583.591.577)
Chia c tc (Thuyt minh 22)
(1.765.200.420.000)
(1.765.200.420.000)
3.530.721.200.000
(669.051.000)
2.172.290.789.865
353.072.120.000
1.909.021.531.417
7.964.436.590.282

Vn gp tng trong nm
(154.222.000)
34
6.688.696
6.688.696

Mu s B 09 DN/HN
22
C TC
Trong nm 2010, Cng ty chi tr c tc t cui ca nm 2009, c tc b sung sau 6 nm c
phn ha v c tc gia k ca nm 2010 ln lt l 353.056.460.000 ng Vit Nam (1.000
ng Vit Nam/c phiu), 353.055.970.000 (1.000 ng Vit Nam/c phiu) v
1.059.087.990.000 (3.000 ng Vit Nam/c phiu).
C tc cui cng cho nin kt thc ngy 31 thng 12 nm 2010 s c xut trong i
hi ng C ng ca Cng ty t chc trong nm 2011.
23
LI CH C NG THIU S
VN
50.613.519.335
Li nhun sau thu phn b cho cc c ng thiu s
374.620.950
Mua li c phiu t cc c ng thiu s ca cng ty con
(15.622.792.750)
35.365.347.535
L sau thu phn b cho cc c ng thiu s
(693.010.209)
Mua li c phiu t cc c ng thiu s ca cng ty con
(34.665.648.728)
Cc khon gim khc
(6.688.598)
24
DOANH THU
(a)
Doanh thu thun
Doanh thu
Bn hng ha
Bn thnh phm
Cung cp dch v
Cung cp dch v bt ng sn
Cc khon gim tr
Chit khu thng mi
Hng bn b tr li
Doanh thu thun
35
2010
VN
2009
VN
158.054.990.021
15.890.079.436.076
27.410.984.250
5.920.773.239
16.081.466.183.586
69.316.652.489
10.730.585.603.253
20.239.264.703
10.820.141.520.445
(320.185.652.193)
(8.414.531.968)
(328.600.184.161)
15.752.865.999.425
(196.965.123.771)
(9.405.505.874)
(206.370.629.645)
10.613.770.890.800

Mu s B 09 DN/HN
24
DOANH THU (tip theo)
(b)
Doanh thu hot ng ti chnh
25
2010
VN
2009
VN
Li tin gi
196.899.498.165
Li u t tri phiu
60.569.825.569
Li nhun t u t chng khon
1.037.680.360
C tc nhn c
18.024.123.920
C phiu thng
Li do chnh lch t gi hi oi thc hin
124.057.264.255
Li do nh gi li cc khon c gc ngoi t cui nm
47.711.031.480
Thu nhp t thanh l khon u t trong cng ty
lin doanh
Cc thu nhp ti chnh khc
230.703.488
448.530.127.237
106.572.793.051
9.273.679.259
33.191.128.124
14.588.435.250
4.311.416.804
127.930.880.807
4.285.965.956
GI VN HNG BN
Gi vn ca thnh phm bn
Gi vn ca hng ha bn
Gi vn ca dch v cung cp
Gi vn hot ng kinh doanh bt ng sn
Hao ht, mt mt hng tn kho
Chi ph do hot ng di cng sut bnh thng
26
139.577.506.654
204.293.613
439.936.099.518
2010
VN
2009
VN
10.356.442.165.458
145.209.760.823
6.301.870.656
3.826.512.705
1.284.568.341
66.135.854.458
7.396.756
10.579.208.129.197
6.637.850.292.740
50.001.285.267
3.849.609.131
909.820.064
40.863.116.155
1.587.569.827
6.735.061.693.184
2010
VN
2009
VN
37.407.095.648
6.171.553.959
1.303.336.014
100.770.275.629
5.069.611.375
6.253.096.842
401.781.000
110.352.620.385
7.771.326.392
(3.674.240.097)
154.951.460
5.996.030.000
153.198.613.988
59.916.207.766
132.861.858
184.827.894.243
CHI PH TI CHNH
Chi ph h tr thanh ton nh phn phi

Chi ph li vay
Chi ph li cho cc khon k qu nhn c
L do chnh lch t gi hi oi thc hin
L do nh gi li cc khon c gc ngoi t cui nm
(Hon nhp d phng)/
d phng gim gi u t ti chnh
Ph giao dch mua bn chng khon
Chi ph ti chnh khc
36

Mu s B 09 DN/HN
27
CHI PH BN HNG
Chi ph nhn vin

Chi ph nguyn vt liu
Chi ph cng c, dng c
Chi ph khu hao
Chi ph bo hnh
Chi ph dch v thu ngoi
Chi ph qung co
Chi ph khuyn mi
Chi ph h tr v hoa hng cho nh phn phi
28
2010
VN
2009
VN
111.698.708.452
36.033.721.867
15.694.989.118
31.490.118.666
6.429.668.286
247.150.586.765
484.726.234.260
267.572.811.563
237.388.966.895
1.438.185.805.872
127.769.536.074
25.461.809.958
14.447.269.526
21.236.329.708
7.987.976.032
173.517.571.524
369.021.963.115
228.895.940.871
277.137.625.032
1.245.476.021.840
2010
VN
2009
VN
105.991.687.325
8.308.139.705
8.333.290.980
29.461.744.081
7.874.243.019
19.914.745.226
124.181.413.180
24.830.959.180
14.145.595.709
6.873.150.187
38.232.156.180
388.147.124.772
81.595.347.198
6.722.431.252
5.537.074.790
37.293.162.703
8.695.525.011
58.343.858
90.321.780.358
12.313.877.310
15.032.637.945
6.617.325.286
28.754.627.067
292.942.132.778
CHI PH QUN L DOANH NGHIP
Chi ph nhn vin

Chi ph vt liu qun l
Chi ph dng vn phng
Chi ph khu hao ti sn c nh
Thu, ph, l ph
Chi ph d phng
Chi ph dch v thu ngoi
Chi ph nhp hng
Cng tc ph
Chi ph dch v ngn hng
Chi ph khc
37

Mu s B 09 DN/HN
29
THU NHP KHC

2010
2009
VN
VN
1.288.039.182
1.951.569.978
701.993.355.373
6.748.522.475
58.532.314.552
38.634.151.960
217.531.182.525
91.480.108.818
Thu nhp khc

Tin bi thng nhn c t cc bn th ba
Tin thu t thanh l ti sn c nh
Tin thu t thanh l ph liu, cng c, dng c,
vt t k thut
H tr t nh cung cp
Thu nhp khc
3.642.276.984
4.216.267.434
982.987.168.616
143.030.620.665
Chi ph khc
Gi tr cn li ca ti sn c nh thanh l
(349.191.024.395)
Gi tr ghi s ca xy dng c bn thanh l
(1.495.453.021)
Chi ph thanh l ti sn c nh
Gi tr vt t k thut, cng c dng c thanh l
Chi ph pht do vi phm hp ng
(2.195.454)
(626.593.674)
(347.789.972)
(525.268.347)
(374.201.668.313)
Thu nhp khc s thun
38
(17.099.171.943)
(5.264.156.933)
Chi ph khc
(5.495.430.885)
(1.226.185.085)
(7.071.601.396)
608.785.500.303
135.959.019.269

Mu s B 09 DN/HN
30
THU
Cc cng ty trong Tp on chu thu thu nhp doanh nghip (TNDN) theo cc mc thu sut
khc nhau t 15% n 25% ty thuc vo a im kinh doanh. Trong Tp on, ch c Cng ty
pht sinh chi ph thu TNDN. Cc cng ty con trong Tp on hoc l ang trong giai on min
thu, hoc l cha c thu nhp chu thu.
S thu trn li nhun trc thu ca Tp on khc vi s thu khi c tnh theo thu sut
thng thng 25% theo qui nh ca lut thu hin hnh nh sau:
Li nhun k ton trc thu

Thu tnh thu sut 25%
iu chnh:
Thay i mc thu sut
nh hng ca vic loi tr cc khon l cha
thc hin m ti sn thu thu nhp hon li
khng c ghi nhn tng ng
Chnh lch thu sut trong cc cng ty con v
cc chi nhnh ca Cng ty
Thu nhp khng chu thu
Chi ph khng c khu tr
u i thu
Ti sn thu thu nhp hon li khng c ghi
nhn trc y
Ti sn l tnh thu khng ghi nhn trn cc
khon l tnh thu trong nm hin hnh ca
cc cng ty con
D phng thiu/(tha) ca nm trc
Chi ph thu thu nhp doanh nghip
2010
VN
2009
VN
4.251.207.423.608
1.062.801.855.902
2.731.358.267.542
682.815.566.885
(17.630.662.575)
(124.555.076)
(172.131.175.185)
(11.680.572.796)
2.494.552.401
(250.238.871.042)
-
3.994.740.319
473.955.038
635.714.484.637
(113.548.417.700)
(2.631.851.168)
3.131.052.281
(149.075.942.923)
1.129.086.780
(48.772.878.778)
355.291.397.726
Chi ph thu thu nhp doanh nghip ca Tp on c tnh da trn trn thu nhp chu thu c
tnh trong nm v ty thuc vo vic kim tra v c th c s thay i ca c quan thu.
39

Mu s B 09 DN/HN
31
LI C BN TRN C PHIU
Li c bn trn c phiu ti ngy 31 thng 12 nm 2010 c tnh bng s li nhun thun
phn b cho cc c ng chnh chia cho s lng bnh qun gia quyn ca s c phiu ph
thng ang lu hnh.
Li nhun thun phn b cho cc c ng

Bnh qun s c phiu ph thng ang lu hnh
Li c bn trn mi c phiu
2010
VN
2009
VN
3.616.185.949.180
352.777.598
10.251
2.375.692.853.224
350.950.861
6.769
Cng ty khng c c phiu tim nng c tc ng suy gim li trn c phiu.

32
CHI PH SN XUT KINH DOANH THEO YU T
Chi ph nguyn liu, vt liu

Chi ph nhn cng
Chi ph khu hao ti sn c nh
Chi ph dch v mua ngoi
Chi ph khc
33
2010
VN
2009
VN
10.223.560.438.739
490.733.283.511
282.101.851.074
570.428.629.163
1.155.019.268.882
12.721.843.471.369
6.528.517.999.873
460.889.924.520
229.813.153.286
377.425.864.139
996.141.996.057
8.592.788.937.875
CC GIAO DCH CH YU VI CC BN LIN QUAN

Trong nm, ch c cc nghip v lin quan n cc khon chi cho thnh vin ca Hi ng Qun
tr v Ban iu hnh nh sau:
Tin lng v thng ca thnh vin Hi ng

Qun tr v Ban iu hnh
40
2010
VN
2009
VN
41.545.628.000
30.059.586.864

Mu s B 09 DN/HN
34
BO CO B PHN
Thng tin b phn c trnh by theo b phn theo khu vc a l ca Tp on. Bo co chnh yu, b phn theo khu vc a l, c da vo c
cu bo co ni b v qun l ca Tp on.
Kt qu bo co b phn bao gm cc khon mc phn b trc tip cho mt b phn cng nh cho cc b phn c phn chia theo mt c s hp
l. Cc khon mc khng c phn b bao gm ti sn, n phi tr, doanh thu t hot ng ti chnh, chi ph ti chnh, chi ph bn hng, chi ph qun
l doanh nghip, li hoc l khc v thu thu nhp doanh nghip.
B phn theo khu vc a l
Khi trnh by thng tin b phn theo khu vc a l, doanh thu b phn da vo v tr a l ca cc khch hng ti Vit Nam (trong nc) hay cc
nc khc ngoi Vit Nam (xut khu).
Trong nc
Xut khu
Tng cng
2010
2009
2010
2009
2010
2009
VN
VN
VN
VN
VN
VN
Doanh thu bn hng
14.096.108.021.031
9.415.220.745.218
1.656.757.978.394 1.198.550.145.582 15.752.865.999.425
10.613.770.890.800
Gi vn hng bn
(9.249.543.881.741)
Li nhun gp
(5.886.500.688.172) (1.329.664.247.456)
4.846.564.139.290
3.528.720.057.046
(848.561.005.012) (10.579.208.129.197)

327.093.730.938
5.173.657.870.228
3.878.709.197.616
41
349.989.140.570
(6.735.061.693.184)

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CNG TY C PHN SA VIT NAM

CNG TY C PHN SA VIT NAM

Thng tin v doanh nghip

Bo co ca Kim ton vin

Bng cn i k ton hp nht (Mu s B 01 - DN/HN)

Bo co lu chuyn tin t hp nht (Mu s B 03 - DN/HN)

Thuyt minh bo co ti chnh hp nht (Mu s B 09 - DN/HN)

CNG TY C PHN SA VIT NAM

B Mai Kiu Lin

B Mai Kiu Lin

B Mai Kiu Lin

184-186-188 Nguyn nh Chiu, Phng 6, Qun 3,

Kim ton vin

Cng ty TNHH PricewaterhouseCoopers (Vit Nam)

PricewaterhouseCoopers (Vietnam) Ltd.

CNG TY C PHN SA VIT NAM

Tin v cc khon tng ng tin

Cc khon tng ng tin

D phng gim gi u t ngn hn

Cc khon phi thu ngn hn

Phi thu khch hng

Tr trc cho ngi bn

Cc khon phi thu khc

D phng phi thu ngn hn kh i

D phng gim gi hng tn kho

Cc khon u t ti chnh ngn hn

Chi ph tr trc ngn hn

Thu gi tr gia tng c khu tr

Thu v cc khon khc phi thu Nh nc

Cc thuyt minh t trang 12 n trang 42 l mt phn hp thnh cc bo co ti chnh hp nht ny.

CNG TY C PHN SA VIT NAM

Cc khon phi thu di hn

Phi thu di hn khc

Chi ph xy dng c bn d dang

u t vo cng ty lin kt, lin doanh

Ti sn thu thu nhp hon li

Cc thuyt minh t trang 12 n trang 42 l mt phn hp thnh cc bo co ti chnh hp nht ny.

CNG TY C PHN SA VIT NAM

Ngi mua tr tin trc

Thu v cc khon phi np Nh nc

Phi tr ngi lao ng

Cc khon phi tr, phi np ngn hn khc

Qu khen thng, phc li

D phng tr cp thi vic

Doanh thu cha thc hin

Li nhun sau thu cha phn phi

TNG CNG NGUN VN

Cc thuyt minh t trang 12 n trang 42 l mt phn hp thnh cc bo co ti chnh hp nht ny.

CNG TY C PHN SA VIT NAM

LU CHUYN TIN T HOT NG KINH DOANH

Li nhun trc thu

(Hon nhp d phng)/chi ph d phng

(Li)/l chnh lch t gi hi oi cha thc hin

Thu nhp tin li v c tc

L/(li) t hot ng u t khc

Thu nhp t thanh l cc khon u t trong cng ty

Li nhun t hot ng kinh doanh trc nhng thay

Tng cc khon phi thu

(Tng)/gim hng tn kho

Tng cc khon phi tr

(Tng)/gim cc chi ph tr trc

Thu thu nhp doanh nghip np

Tin thu khc t hot ng kinh doanh