BCTC VNM VN Audited

CNG TY C PHN SA VIT NAM
BO CO TI CHNH RING CA CNG TY

CHO NIN KT THC NGY 31 THNG 12 NM 2010

BO CO TI CHNH RING CA CNG TY
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 (Mu s B 01 - DN)

Bo co kt qu hot ng kinh doanh (Mu s B 02 - DN)
5-8
9
Bo co lu chuyn tin t (Mu s B 03 - DN)
10 - 11
Thuyt minh bo co ti chnh (Mu s B 09 - DN)
12 - 41

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 TP. 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
Ch tch
Thnh vin
Thnh vin
Thnh vin
Thnh vin
Ban iu hnh
B Mai Kiu Lin

B Nguyn Th Thanh Ha
B Nguyn Th Nh Hng
B Nguyn Hu Ngc Trn

ng Phm Ph Tun
Tng Gim c
Gim c iu hnh Chui Cung ng
Gim c iu hnh
Pht trin Vng Nguyn liu
Gim c iu hnh Ti chnh
Gim c iu hnh D n
Quyn Gim c iu hnh
Sn xut v Pht trin Sn phm
Quyn Gim c iu hnh Tip th
Quyn Gim c iu hnh Kinh doanh
Ngi i din theo php lut
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)
B Ng Th Thu Trang
ng Trn Minh Vn
ng Nguyn Quc Khnh
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 ring ca Cng ty C phn Sa Vit Nam (Cng ty) c
Ban iu hnh ca Cng ty ph duyt vo ngy 28 thng 2 nm 2011. Cc bo co ti chnh ny bao
gm: bng cn i k ton ti ngy 31 thng 12 nm 2010, bo co kt qu hot ng kinh doanh, bo
co lu chuyn tin t cho nin kt thc vo ngy nu trn, v thuyt minh bo co ti chnh bao gm
cc chnh sch k ton ch yu t trang 5 n trang 41.
Trch nhim ca Ban iu hnh i vi cc bo co ti chnh
Ban iu hnh ca Cng ty chu trch nhim son lp v trnh by hp l cc bo co ti chnh 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
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 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 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. 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 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 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.
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
BNG CN I K TON
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
2009
minh
VN
VN
5.804.397.860.378
5.050.274.123.753
234.843.207.079
415.417.916.497
234.843.207.079
365.417.916.497
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
Cc khon u t ti chnh ngn hn
121
130
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
753.498.136.776
595.420.415.184
535.004.731.296
340.411.981.006
137.378.435.309
183.818.883.488
81.757.731.624
8(a)
(642.761.453)
2.272.650.052.063
1.280.773.657.392
2.276.752.660.978
1.287.882.946.842
(4.102.608.915)
Ti sn ngn hn khc
151
1.119.075.135.003
(576.144.675)
7
(86.506.865.100)
(7.109.289.450)
85.569.703.941
286.330.846.396
37.892.633.665
21.075.063.403
15.992.818.623
37.343.494.342
226.000.000.000
31.684.251.653
1.912.288.651
Cc thuyt minh t trang 12 n trang 41 l mt phn hp thnh cc bo co ti chnh ny.

5
Mu s B 01 DN
BNG CN I K TON
(tip theo)
M s
TI SN (tip theo)
200
TI SN DI HN
210
218
Cc khon phi thu di hn

Phi thu di hn khc
220
221
222
223
Ti sn c nh
Ti sn c nh hu hnh
Nguyn gi
Gi tr hao mn ly k
227
228
229
Ti sn c nh v hnh
Nguyn gi
Gi tr hao mn ly k
230
Chi ph xy dng c bn d dang
240
241
242
Bt ng sn u t
Nguyn gi
Gi tr hao mn ly k
250
251
252
258
259
Cc khon u t ti chnh di hn
u t vo cc cng ty con
u t vo cng ty lin kt, lin doanh
u t di hn khc
D phng gim gi u t di hn
270
271
272
278
Ti sn di hn khc
Chi ph tr trc di hn
Ti sn thu thu nhp hon li
Ti sn di hn khc
280
TNG CNG TI SN
Thuyt
minh
Ti ngy 31 thng 12
2010
VN
2009
VN
4.949.908.765.951
3.379.906.340.869
23.624.693
23.624.693
8.822.112.758
8.822.112.758
3.058.038.713.598
2.278.666.157.863
3.701.896.691.342
(1.423.230.533.479)
2.322.962.709.746
1.652.108.063.492
2.909.678.985.921
(1.257.570.922.429)
9(b)
126.013.324.335
185.265.480.642
(59.252.156.307)
23.390.560.883
66.488.859.797
(43.098.298.914)
9(c)
653.359.231.400
647.464.085.371
9(a)
10
4(b)
8(b)
11
73.328.395.211
76.570.608.223
(3.242.213.012)
1.659.632.386.999
561.052.384.560
214.466.955.551
1.036.111.273.800
(151.998.226.912)
158.885.645.450
94.165.141.674
62.865.036.536
1.855.467.240
10.754.306.626.329
801.180.628.831
228.800.000.000
26.151.955.551
652.324.833.440
(106.096.160.160)
246.940.889.534
192.530.909.235
53.520.933.059
889.047.240
8.430.180.464.622

6
Mu s B 01 DN
BNG CN I K TON
(tip theo)
M
s
NGUN VN
300
N PHI TR
310
311
312
313
314
315
316
319
320
N ngn hn
Vay v n ngn hn
Phi tr ngi bn
Ngi mua tr tin trc
Thu v cc khon phi np Nh nc
Phi tr ngi lao ng
Chi ph phi tr
Cc khon phi tr, phi np ngn hn khc
Qu khen thng, phc li
330
331
333
334
336
338
N di hn
Phi tr di hn ngi bn
Phi tr di hn khc
Vay v n di hn
D phng tr cp thi vic
Doanh thu cha thc hin
400
VN CH S HU
410
411
414
417
418
420
Vn ch s hu
Vn u t ca ch s hu
C phiu qu
Qu u t pht trin
Qu d phng ti chnh
Li nhun sau thu cha phn phi
440
TNG CNG NGUN VN
Thuyt
minh
12(a)
13
14
15
16
17
12(b)
18
19, 20
20
20
20
20
Ti ngy 31 thng 12
2010
VN
2.803.350.338.459
1.967.829.451.949
2.643.646.520.653
567.960.000.000
1.095.245.156.293
30.515.029.293
278.216.643.484
32.715.690.648
263.812.687.876
115.873.505.360
259.307.807.699
1.711.593.056.787
9.963.436.000
793.260.645.166
28.827.412.385
399.397.544.377
28.238.908.609
206.997.629.616
62.646.543.020
182.260.937.614
159.703.817.806
92.000.000.000
51.058.625.583
16.645.192.223
256.236.395.162
116.939.763.988
92.000.000.000
12.454.295.000
34.842.336.174
-
7.950.956.287.870
6.462.351.012.673
7.950.956.287.870
3.530.721.200.000
(669.051.000)
2.172.290.789.865
353.072.120.000
1.895.541.229.005
10.754.306.626.329
6.462.351.012.673
3.512.653.000.000
(154.222.000)
1.756.282.910.335
294.347.876.431
899.221.447.907
8.430.180.464.622

7
2009
VN

Mu s B 03 DN
BO CO LU CHUYN TIN T
(Theo phng php gin tip)
Nin kt thc ngy
M
Thuyt
minh
31.12.2010
31.12.2009
VN
VN
4.231.550.400.411
2.732.564.358.986
261.449.479.161
217.354.530.385
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
03
Cc khon d phng
04
(Li)/l chnh lch t gi hi oi cha thc hin 22,24
05
Li t thanh l ti sn c nh
06
Chi ph li vay
07
Thu nhp tin li v c tc
07
Li t hot ng u t khc
07
Thu nhp t thanh l cc khon u t trong
9,10
24
22(b)
cng ty lin doanh

08
30.016.540.007
64.269.076.069
(42.641.420.105)
3.485.360.436
(334.654.310.311)
(1.369.195.527)
6.003.810.273
6.603.699.017
(274.946.230.995)
(134.332.721.372)
(750.795.625)
(19.160.818.751)
(139.577.506.654)
Li nhun t hot ng kinh doanh trc

nhng thay i vn lu ng
3.876.027.472.816
2.729.836.782.589
09
Tng cc khon phi thu
(298.837.737.911)
(77.480.675.573)
10
(Tng)/gim hng tn kho
(997.326.866.523)
470.271.876.311
11
Tng cc khon phi tr
398.190.544.599
408.931.488.823
12
(Tng)/gim cc chi ph tr trc
(13.661.108.147)
12.850.084.680
13
Tin li vay tr
14
Thu thu nhp doanh nghip np
15
Tin thu khc t hot ng kinh doanh
66.404.700.000
16.032.334.480
16
Tin chi khc cho hot ng kinh doanh
(309.955.388.199)
(146.953.873.474)
20
Lu chuyn tin thun t hot ng kinh doanh
(4.866.346.822)
(6.891.124.226)
(548.573.466.173)
(289.460.673.397)
2.167.401.803.640
3.117.136.220.213
(1.421.428.554.578)
(650.077.543.415)
LU CHUYN TIN T HOT NG U T

21
Tin chi mua sm ti sn c nh v xy
22
Tin thu t thanh l, nhng bn ti sn c nh
23
Tin chi mua tri phiu v chng khon vn
23
Tin thu t thanh l cc khon u t ngn hn
24
Tin thu hi t khon cho vay t cng ty lin doanh
25
Tin chi u t 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
272.092.557.858
70.657.151.268
269.375.000.000
(2.123.386.500.000)
dng c bn
28
30
720.843.512.534
(500.000.000.000)
16.773.743.444
(520.567.384.560)
Gim/(tng) tin gi ngn hng c k hn

Lu chuyn tin thun t hot ng u t
(1.162.911.125.302)
62.885.083.319
(200.000.000.000)
98.045.925.498
207.968.250.000
(95.555.870.424)
(2.495.196.253.754)

10

Mu s B 09 DN
THUYT MINH BO CO TI CHNH
1
C IM HOT NG CA CNG TY
Cng ty C phn Sa Vit Nam (Cng ty hoc Vinamilk) c thnh lp ti nc Cng ha X
hi Ch ngha Vit Nam (Vit Nam hay Nh nc) 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 Vit Nam. 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 19.
Hot ng ch yu ca Cng ty 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-xay-phinha 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
1
C IM HOT NG CA CNG TY (tip theo)

Quyn li ca Cng ty trong cc cng ty con, cng ty lin kt v cc n v ng kim sot c lit
k di y:
Tn
31.12.2010
Quyn
Quyn
biu
s hu quyt
(%)
(%)
a ch
31.12.2009
Quyn
Quyn
biu
s hu
quyt
(%)
(%)
Cng ty con:
Cng ty TNHH Mt Thnh vin B
Sa Vit Nam
184-186-188 Nguyn nh Chiu,

Qun 3, TP. H Ch Minh, Vit Nam
100%
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,

Qun 3, TP. H Ch Minh, Vit Nam
100%
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 nghip
Sa Dielac (trc y l Cng ty Vit Nam Singapore, Thun An,
TNHH Thc phm F&N Vit
Bnh Dng
Nam) (c)
100%
100%
X Tu 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%
Cng ty TNHH Miraka (d)
19,3%
19,3%
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
Ta nh c/-Beker
109 Tuwharetoa St, PO Box 1091,
Taupo, New Zealand
(a) 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.
(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.
13

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

(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, Cng ty c 4.113 nhn vin (2009: 4.045 nhn vin).
CHUN MC V CH K TON P DNG
2.1
C s ca vic son lp cc bo co ti chnh

Cc bo co ti chnh ring ca Cng ty 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 c son tho da theo qui c gi gc.
Cc bo co ti chnh 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 Cng ty bt u t ngy 1 thng 1 n ngy 31 thng 12.
2.3
S dng cc c tnh k ton

Vic son lp bo co ti chnh 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.
2.4
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.
14

Mu s B 09 DN
2.5
H thng v hnh thc s k ton p dng

Cng ty s dng hnh thc chng t ghi s ghi s cc nghip v kinh t pht sinh.
2.6
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.
2.7
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.
2.8
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.
2.9
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 cc cng ty con
Cc khon u t vo cc cng ty con c trnh by theo gi gc tr d phng gim gi.
(c)
u t vo lin doanh v cc cng ty lin kt

u t vo lin doanh v cc cng ty lin kt c trnh by theo gi gc tr d phng gim gi.
15

Mu s B 09 DN
2.9
Cc khon u t (tip theo)
(d)
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 Cng ty 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.
2.10
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
Phn mm
10 - 50
8 - 10
10
3-8
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 Cng ty 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.
16

Mu s B 09 DN
2.11
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.
2.12
Bt ng sn u t
Bt ng sn u t l nh, hoc mt phn ca nh hay c nh v t, c s h tng m Cng ty
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
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.
2.13
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 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.
2.14
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.
17

Mu s B 09 DN
2.15
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.
2.16
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.
2.17
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.
18

Mu s B 09 - DN
2.18
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.
2.19
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.
2.20
Cc khon d phng
Cc khon d phng c ghi nhn khi: Cng ty 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.
2.21
D phng tr cp thi vic

Theo Lut Lao ng Vit Nam, ngi lao ng ca Cng ty 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
Cng ty. D phng tr cp thi vic c lp trn c s c tnh s tin Cng ty phi tr khi chm
dt hp ng lao ng do ngi lao ng c thi gian lm vic cho cng ty. 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, Cng ty 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, Cng ty 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.
19

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

2010
VN
2009
VN
485.789.369
231.342.846.137
3.014.571.573
234.843.207.079
349.838.380
364.228.070.141
840.007.976
50.000.000.000
415.417.916.497
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 lp bng cn i k ton.
Bin ng d phng gim gi u t ngn hn trong nm nh sau:
S d u nm
Trch lp d phng
Hon nhp
2010
2009
VN
VN
86.506.865.100
7.706.652.500
(23.555.848.100)
70.657.669.500
S d cui nm
20
122.995.786.378
(36.488.921.278)
86.506.865.100

Mu s B 09 DN
4
CC KHON U T TI CHNH (tip theo)
(b)
u t ti chnh di hn
Chi tit s d u t ti chnh di hn cui nm ca Cng ty nh sau:
u t di hn dng vn ch s hu vo cc cng ty con:

Cng ty TNHH Mt Thnh vin B Sa Vit Nam
Cng ty TNHH Mt Thnh vin Sa Lam Sn (trc
y l Cng ty C phn Sa Lam Sn)
Cng ty TNHH Mt Thnh vin u t Bt ng sn
Quc t
Cng ty TNHH Mt Thnh vin Sa Dielac
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
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
D phng gim gi u t di hn
21
2010
VN
2009
VN
350.000.000.000
139.000.000.000
90.800.000.000
44.000.000.000
45.800.000.000
45.800.000.000
74.452.384.560

561.052.384.560
228.800.000.000

18.000.000.000
9.000.000.000
9.942.684.826
7.209.270.725
179.315.000.000
214.466.955.551
9.942.684.826
7.209.270.725
26.151.955.551
600.000.000.000
200.000.000.000
206.961.273.800
106.350.000.000
122.800.000.000
1.036.111.273.800
(151.998.226.912)
1.659.632.386.999
203.113.312.140
20.061.521.300
106.350.000.000
122.800.000.000
652.324.833.440
(106.096.160.160)
801.180.628.831

Mu s B 09 DN
4
CC KHON U T TI CHNH (tip theo)
(b)
u t ti chnh di hn (tip theo)

Bin ng d phng gim gi u t di hn trong nm nh sau:
S d u nm
Tng
Hon nhp
2010
2009
VN
VN
106.096.160.160
115.351.136.977
64.822.430.938
99.311.364.057
(18.920.364.186)
(108.566.340.874)
S d cui nm
151.998.226.912
106.096.160.160
2010
2009
VN
VN
587.375.558.329
513.254.289.799
8.044.856.855
21.750.441.497
595.420.415.184
535.004.731.296
2010
2009
VN
VN
PHI THU KHCH HNG
Cc bn th ba
Cc bn lin quan (Thuyt minh 31(b))
CC KHON PHI THU KHC
C tc phi thu
3.754.275.000
Li tin gi phi thu
54.367.379.215
56.339.350.382
Li tri phiu v li cho vay phi thu
34.647.731.162
425.696.057
Thu nhp khu c hon li hoc khu tr
86.664.527.807
8.236.379.986
Cho vay ngn hn
2.500.000.000
Phi thu khon h tr t nh cung cp
5.560.735.007
5.113.567.440
Phi thu khc
2.578.510.297
5.388.462.759
22
183.818.883.488
81.757.731.624

Mu s B 09 DN
7
HNG TN KHO
2010
VN
Hng mua ang i trn ng
Nguyn vt liu
Cng c, dng c
Chi ph sn xut kinh doanh d dang
Thnh phm
Hng ha
Hng gi i bn
2009
VN
623.038.110.193
373.436.700.524
1.152.426.450.409
560.630.676.496
6.423.190.140
5.728.217.220
68.525.909.945
79.996.536.053
376.881.930.363
248.724.584.464
33.540.067.793
11.409.563.139
15.917.002.135
7.956.668.946

2.276.752.660.978 1.287.882.946.842
(4.102.608.915)
(7.109.289.450)

2.272.650.052.063 1.280.773.657.392

D phng gim gi hng tn kho
Bin ng d phng gim gi hng tn kho trong nm nh sau:
S d u nm
Tng d phng
Hon nhp
S dng d phng
S d cui nm
CHI PH TR TRC
(a)
Chi ph tr trc ngn hn
Chi ph qung co
T ng v t mt
Chi ph thu t, nh xng v thu khc
Chi ph trin khai phn mm v bo tr mng
Chi ph cng c, dng c
Chi ph khc
23
2010
VN
2009
VN
7.109.289.450
6.643.795.057
(6.665.581.190)
(2.984.894.402)
4.102.608.915
12.013.174.156
29.846.874.463
(28.390.802.339)
(6.359.956.830)
7.109.289.450
2010
VN
2009
VN
8.764.606.163
13.536.497.543
4.117.594.883
2.194.732.003
2.908.531.632
6.370.671.441
37.892.633.665
3.359.557.849
4.186.007.286
6.225.726.914
1.805.249.992
2.193.868.239
3.304.653.123
21.075.063.403

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

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
1.021.108.376
697.819.749
94.165.141.674
192.530.909.235
2010
2009
VN
VN
S d u nm
192.530.909.235
195.338.108.061
Tng trong nm
28.775.115.841
11.362.818.708
Tin thu t
Bin ng ca chi ph tr trc di hn trong nm nh sau:
Chuyn sang ti sn c nh v hnh
(77.559.136.190)
Gim khc
(49.581.747.212)
S d cui nm
(14.170.017.534)
94.165.141.674
192.530.909.235
Khon gim khc trong nm 2010 phn ln th hin khon chi ph tr trc di hn c phn b
trong vng 1 nm.
24

Mu s B 09 DN
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
Chuyn t xy dng c bn d dang
Tng khc
Chuyn sang bt ng sn u t
Thanh l, nhng bn
Phn loi li
Khu hao ly k
Khu hao trong nm
Thanh l, nhng bn
Gi tr cn li
My mc
v thit b
VN
Phng tin
vn chuyn
VN
Thit b
vn phng
VN
Tng cng
VN
506.954.120.014
3.220.569.263
189.564.922.128
(62.737.879.531)
(55.522.536.738)
(1.004.422.973)
580.474.772.163
1.946.611.876.555
40.830.988.515
892.670.206.656
3.371.430
(1.421.546.427)
(251.388.746.742)
1.004.422.973
2.628.310.572.960
342.727.745.043
64.078.536.004
23.469.643.936
(110.512.348.103)
319.763.576.880
113.385.244.309
68.179.457.531
1.495.770.046
(9.712.702.547)
173.347.769.339
2.909.678.985.921
176.309.551.313
1.107.200.542.766
3.371.430
(64.159.425.958)
(427.136.334.130)
3.701.896.691.342
152.935.350.401
23.264.122.779
(398.978.030)
(5.308.314.496)
170.492.180.654
917.194.490.016
173.094.569.944
(24.955.269)
(44.123.480.308)
1.046.140.624.383
111.752.484.301
32.105.193.470
(26.144.871.475)
117.712.806.296
75.688.597.711
19.567.059.916
(6.370.735.481)
88.884.922.146
1.257.570.922.429
248.030.946.109
(423.933.299)
(81.947.401.760)
1.423.230.533.479
354.018.769.613
409.982.591.509
1.029.417.386.539
1.582.169.948.577
230.975.260.742
202.050.770.584
37.696.646.598
84.462.847.193
1.652.108.063.492
2.278.666.157.863
25

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

Nguyn gi ti sn c nh hu hnh ca Cng ty khu hao ht nhng cn s dng ti ngy 31
thng 12 nm 2010 l 647.603.114.086 ng Vit Nam (2009: 619.936.933.160 ng Vit Nam).
(b)
Ti sn c nh v hnh
Quyn s
Phn mm
dng t
vi tnh
Tng cng
VN
VN
VN
19.899.547.200
46.589.312.597
66.488.859.797
Mua trong nm
29.971.555.655
3.299.755.190
33.271.310.845
85.505.310.000
85.505.310.000
Nguyn gi
Chuyn t tr trc ngn hn v di

hn
135.376.412.855
49.889.067.787
185.265.480.642
11.608.069.186
31.490.229.728
43.098.298.914
10.600.253.339
10.600.253.339
5.553.604.054
5.553.604.054
17.161.673.240
42.090.483.067
59.252.156.307
8.291.478.014
15.099.082.869
23.390.560.883
118.214.739.615
7.798.584.720
126.013.324.335
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 Cng ty khu hao ht nhng cn s dng ti ngy 31
thng 12 nm 2010 l 18.871.366.142 ng Vit Nam (2009: 26.136.004.951 ng Vit Nam).
26

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

2010
2009
VN
VN
S d u nm
647.464.085.371
356.202.256.416
Tng trong nm
1.151.640.149.415
728.677.518.307
(1.107.200.542.766)
(367.017.738.154)
Chuyn sang ti sn c nh hu hnh

(12.411.182.265)
Thanh l
(26.133.278.355)
Gim khc
(66.463.959.767)
(3.933.991.431)
653.359.231.400
647.464.085.371
2010
2009
VN
VN
Vn phng Cng ty
277.772.837.051
313.857.683.435
Nh my sa Si Gn
185.734.013.102
36.929.521.394
Nh my sa Tin Sn
49.929.155.652
51.648.322.565
Nh my sa Trng Th
31.401.764.891
114.909.529.995
S d cui nm
Nhng n v c chi ph xy dng c bn d dang ln:
27

Mu s B 09 DN
10
BT NG SN U T
C s h tng
Nh ca
Tng cng
VN
VN
VN
Xy dng c bn hon thnh
709.366.974
11.701.815.291
12.411.182.265
1.421.546.427
62.737.879.531
64.159.425.958
Nguyn gi
Chuyn t ti sn c nh hu hnh
Phn loi li
3.863.376.796
(3.863.376.796)
5.994.290.197
70.576.318.026
76.570.608.223
358.290.755
2.459.988.958
2.818.279.713
Khu hao ly k
Khu hao trong nm
Chuyn t ti sn c nh hu hnh
Phn loi li
24.955.269
398.978.030
423.933.299
161.626.450
(161.626.450)
544.872.474
2.697.340.538
3.242.213.012
5.449.417.723
67.878.977.488
73.328.395.211
Gi tr cn li
11
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
Ghi nhn vo bo co kt qu hot ng kinh doanh
S d cui nm
2010
2009
VN
VN
53.520.933.059
47.275.236.230
9.344.103.477
6.245.696.829
62.865.036.536
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.
28

Mu s B 09 DN
12
CC KHON VAY
(a)
Vay v n ngn hn
Vay ngn hn
Vay di hn n hn tr
2010
2009
VN
VN
567.960.000.000
9.963.436.000
567.960.000.000
9.963.436.000
S d khon vay ngn hn ca Cng ty 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
2010
2009
VN
VN
Cc khon vay di hn
22.417.731.000
Hon tr trong vng 12 thng
(9.963.436.000)
Hon tr sau 12 thng
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.
13
PHI TR NGI BN
Cc bn th ba
Cc bn lin quan (Thuyt minh 31(b))
2010
2009
VN
VN
1.078.981.016.956
787.475.973.431
16.264.139.337
5.784.671.735

1.095.245.156.293
793.260.645.166
29

Mu s B 09 DN
14
THU V CC KHON KHC PHI NP NH NC

2010
VN
2009
VN
Thu gi tr gia tng
63.340.588.139
52.300.223.518
Thu xut nhp khu
3.668.385.524
11.474.338.752
200.215.827.511
329.730.705.570
10.237.367.248
5.882.946.249
754.475.062
9.330.288
Thu thu nhp doanh nghip

Thu thu nhp c nhn
Thu khc
15
278.216.643.484
399.397.544.377
2010
VN
2009
VN
125.005.789.994
143.611.944.115
Chi ph qung co
83.472.865.870
37.959.007.545
Chi ph vn chuyn
20.660.425.800
13.592.206.655
37.000.000
469.337.200
4.239.789.975
2.736.095.442
30.396.816.237
8.629.038.659
263.812.687.876
206.997.629.616
CHI PH PHI TR
Chi ph h tr bn hng cho khch hng
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.
16
CC KHON PHI TR, PHI NP NGN HN KHC
Tin k qu nhn c t khch hng

Thu nhp khu phi np
Phi tr khc v u t ti chnh
Bo him v kinh ph cng on
Phi tr khc
30
2010
VN
2009
VN
12.869.222.332
91.614.690.576
2.684.859.155
76.056.600
8.628.676.697
115.873.505.360
47.930.560.000
5.178.025.386
2.684.859.155
70.778.308
6.782.320.171
62.646.543.020

Mu s B 09 DN
17
N 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 Cng ty 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.
18
D PHNG TR CP THI VIC

Bin ng d phng tr cp thi vic trong nm nh sau:
2010
2009
VN
VN
S d u nm
34.842.336.174
35.841.387.500
Trch lp d phng
23.869.635.563
(4.467.861.021)
(3.854.936.538)
Hon nhp d phng
(3.185.485.133)
(1.970.567.900)
S d cui nm
19
4.826.453.112
S dng d phng
51.058.625.583
34.842.336.174
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:
31.12.2010
S c phiu
Vn c phn c duyt
Vn c phn pht hnh

C phiu ph thng
C phiu qu
C phiu ph thng
C phiu hin ang lu hnh
C phiu ph thng
VN
31.12.2009
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
(66.020)
(669.051.000)
353.006.100 3.530.052.149.000

(15.320)
351.249.980
(154.222.000)
3.512.498.778.000
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. Cc c ng c nhn c tc m
Cng ty cng b vo tng thi im. 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.
31

Mu s B 09 DN
20
TNH HNH TNG GIM VN CH S HU

Vn gp ca
Thng d
C phiu
Qu u t v
Qu d phng
Li nhun cha
ch s hu
VN
vn c phn
qu
pht trin
ti chnh
phn phi
Tng cng
VN
VN
VN
VN
VN
VN
1.752.756.700.000
1.064.948.051.177
869.697.027.622
175.275.670.000
804.461.145.827
4.667.138.594.626
Vn gp tng trong nm
1.759.896.300.000
(1.064.948.051.177)
Li nhun sau thu
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
899.221.447.907
6.462.351.012.673
18.068.200.000
(514.829.000)
17.553.371.000
Li nhun sau thu
3.595.835.915.774
3.595.835.915.774
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 s 21)
(1.765.200.420.000)
(1.765.200.420.000)
3.530.721.200.000

Vn gp tng trong nm
(154.222.000)
(691.301.848.823)
2.381.145.272.908
3.492.178.000
2.381.145.272.908
(669.051.000) 2.172.290.789.865
353.072.120.000
1.895.541.229.005
7.950.956.287.870
32

Mu s B 09 DN
21
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.
22
DOANH THU
(a)
Doanh thu thun

2010
VN
Doanh thu
Bn hng ha
Bn thnh phm
Cung cp dch v
Cung cp dch v bt ng sn
249.948.819.950
105.816.669.994
15.890.474.276.671 10.730.308.178.798
27.410.984.250
20.239.264.703
5.920.773.239

16.173.754.854.110 10.856.364.113.495
Cc khon gim tr
Chit khu thng mi
Hng bn b tr li
(320.185.652.193)
(8.414.531.968)
(328.600.184.161)
15.845.154.669.949
Doanh thu thun
(b)
2009
VN
(196.965.123.771)
(9.405.505.874)
(206.370.629.645)
10.649.993.483.850
Doanh thu hot ng ti chnh
Li tin gi
Li u t tri phiu
Li nhun t u t chng khon
C tc nhn c
C phiu thng
Li do chnh lch t gi hi oi thc hin
Li do nh gi li cc khon c gc ngoi t cui nm
Thu nhp t thanh l khon u t trong cng ty
lin doanh
Cc thu nhp ti chnh khc
33
2010
VN
2009
VN
196.352.281.506
60.569.825.569
1.037.680.360
18.024.123.920
124.057.264.255
47.711.031.480
106.159.190.059
9.273.679.259
29.319.420.834
14.588.435.250
4.311.416.804
127.930.880.807
4.285.965.956
230.703.488
447.982.910.578
139.577.506.654
204.293.613
435.650.789.236

Mu s B 09 DN
23
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
(Hon nhp)/lp d phng gim gi hng tn kho
24
2009
VN
10.386.381.262.362
237.139.515.986
6.301.870.656
3.826.512.705
43.092.426.390
(21.786.133)
10.676.719.801.966
6.651.252.204.703
88.388.409.331
3.849.609.131
5.915.933
32.621.426.156
1.456.072.124
6.777.573.637.378
2010
VN
2009
VN
37.407.095.648
6.003.810.273
1.303.336.014
100.718.522.237
5.069.611.375
30.052.871.152
154.951.460
5.996.030.000
186.706.228.159
6.201.918.017
401.781.000
110.352.620.385
7.771.326.392
62.303.351.904
132.861.858
187.163.859.556
2010
VN
2009
VN
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
D phng gim gi u t ti chnh
Ph giao dch mua bn chng khon
Chi ph ti chnh khc
25
2010
VN
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
34
111.698.708.452
127.769.536.074
36.033.721.867
25.461.809.958
15.694.989.118
14.447.269.526
31.490.118.666
21.236.329.708
6.429.668.286
7.987.976.032
247.150.586.765
173.517.571.524
484.726.234.260
369.021.963.115
267.572.811.563
228.895.940.871
237.388.966.895
277.137.625.032

1.438.185.805.872 1.245.476.021.840


Mu s B 09 DN
26
CHI PH QUN L DOANH NGHIP

2010
VN
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
27
2009
VN
100.516.850.308
78.608.082.853
7.971.725.250
6.499.024.356
7.980.128.800
5.327.519.034
28.369.855.009
36.284.535.764
2.459.880.794
2.874.568.900
19.914.745.226
27.977.191
121.793.471.614
89.286.625.927
24.830.959.180
12.313.877.310
14.145.595.709
15.032.637.945
6.873.150.187
6.617.325.286
35.636.528.859
27.087.441.269

370.492.890.936 279.959.615.835

THU NHP KHC
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 xy dng c bn d dang
Tin thu t thanh l ph liu, cng c, dng c v vt t
k thut
H tr t nh cung cp
Thu nhp khc
2010
VN
2009
VN
1.288.039.182
698.435.658.682
24.420.501.863
1.951.569.978
5.681.539.381
66.623.819.157
59.704.004.232
40.375.692.269
217.531.182.525
91.480.108.818
33.005.330.279
17.578.927.241

1.034.384.716.763 223.691.656.844

Chi ph khc
Gi tr cn li ca ti sn c nh thanh l
(345.188.932.370)
(4.368.598.757)
Chi ph thanh l ti sn c nh
(17.097.971.943)
(2.195.454)
Gi tr ghi s ca xy dng c bn d dang
(26.133.278.355)
(66.463.959.767)
(505.032.839)
(175.141.678)
Gi tr cng c, dng c v vt t k thut thanh l

Chi ph pht do vi phm hp ng
(5.264.156.933)
(29.677.797.506)
Chi ph khc
(15.588.540.679)

(423.867.169.946) (86.598.436.335)

610.517.546.817 137.093.220.509

Thu nhp khc s thun
35

Mu s B 09 DN
28
THU
Cc nh my v chi nhnh trong Cng ty 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.
S thu trn li nhun trc thu ca Cng ty 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%
2010
2009
VN
VN
4.231.550.400.411
2.732.564.358.986
1.057.887.600.103
683.141.089.747
iu chnh:
Thay i mc thu sut
Chnh lch thu sut gia cc chi nhnh

Thu nhp khng chu thu
Chi ph khng c khu tr
u i thu
(17.630.662.575)
(172.898.861.233)
(113.611.117.700)
(4.506.030.980)
(6.504.151.168)
2.494.552.400
3.131.052.281
(247.736.730.691)
(148.969.942.923)
Ti sn thu thu nhp hon li khng c ghi nhn

trc y
D phng thiu/(tha) ca nm trc

Chi ph thu thu nhp doanh nghip
635.697.194
473.955.038
(48.772.878.778)
635.714.484.637
351.419.086.078
Chi ph thu thu nhp doanh nghip ca Cng ty 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.
29
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 (ng)

Bnh qun s c phiu ph thng ang lu hnh
Li c bn trn mi c phiu (ng)
2010
2009
VN
VN
3.595.835.915.774
2.381.145.272.908
352.777.597
350.950.861
10.193
6.785
Cng ty khng c c phiu tim nng c tc ng suy gim li trn c phiu.
36

Mu s B 09 DN
30
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
Cc chi ph khc
31
2010
VN
2009
VN
10.080.077.369.707
478.398.198.750
261.449.479.161
562.136.320.083
1.146.236.527.381
12.528.297.895.082
6.460.586.485.575
453.619.280.997
217.354.530.385
373.574.028.165
987.145.102.180
8.492.279.427.302
CC GIAO DCH CH YU VI CC BN LIN QUAN

C ng ln nht ca Cng ty l Tng Cng ty u t v Kinh doanh Vn Nh nc (SCIC), s
hu 47,3% vn iu l ca Cng ty. SCIC c kim sot bi Chnh ph nc CHXHCN Vit Nam.
(a)
Nghip v vi cc bn lin quan

Trong nm, cc nghip v sau y c thc hin vi cc bn lin quan:
i)
Doanh thu bn hng v dch v

Cng ty TNHH Mt Thnh vin Sa Lam Sn
ii)
2010
VN
2009
VN
10.123.504.327
82.182.192.286
92.305.696.613
6.082.504.057
30.700.595.621
36.783.099.678
2010
VN
2009
VN
56.705.909.799
130.159.967.123
186.865.876.922
38.488.255.120
54.825.310.359
93.313.565.479
2010
VN
2009
VN
55.164.207.800
1.816.458.309
56.980.666.109
79.676.577.722
2.029.860.376
81.706.438.098
Mua hng ha v dch v

iii) Thu nhp bn ti sn c nh v xy dng c bn

37

Mu s B 09 DN
31
CC GIAO DCH CH YU VI CC BN LIN QUAN (tip theo)
(a)
Nghip v vi cc bn lin quan (tip theo)

iv) Cho cc bn lin quan vay

2010
VN
2009
VN
50.000.000.000
7.500.000.000
57.500.000.000
2.500.000.000
2.500.000.000
2010
VN
2009
VN
211.000.000.000
46.800.000.000
78.105.870.424
-
74.452.384.560
15.000.000.000
-
2.450.000.000
9.000.000.000
179.315.000.000
520.567.384.560
95.555.870.424
2010
VN
2009
VN
834.960.000.000
167.072.180.000
v) Gp vn u t vo cc bn lin quan

Cng ty TNHH Mt Thnh vin u t Bt ng
sn Quc t
Cng ty TNHH Mt Thnh vin Sa Dielac
D n Cn h Horizon Hp ng Hp tc kinh
doanh
Cng ty C phn Nguyn liu Thc phm Chu
Si Gn
Cng ty TNHH Miraka
vi) Chi tr c tc
Tng Cng ty u t v Kinh doanh Vn Nh nc

(SCIC)
vii) Cc khon chi cho cc chc trch qun l ch cht
Tin lng v thng ca thnh vin Hi ng

Qun tr v Ban iu hnh
38
2010
VN
2009
VN
41.545.628.000
30.059.586.864

Mu s B 09 DN
31
CC GIAO DCH CH YU VI CC BN LIN QUAN (tip theo)
(b)
S d cui nm vi cc bn lin quan
Cc khon phi thu (Thuyt minh s 5)

Cc khon phi tr (Thuyt minh s 13)

39
2010
VN
2009
VN
1.482.783.855
6.562.073.000
8.044.856.855
18.128.839.000
3.621.602.497
21.750.441.497
3.857.611.500
12.406.527.837
16.264.139.337
1.994.495.420
3.790.176.315
5.784.671.735

Mu s B 09 DN
32
BO CO B PHN
Thng tin b phn c trnh by theo b phn theo khu vc a l ca Cng ty. Bo co chnh yu, b phn theo khu vc a l, c da vo c cu bo
co ni b v qun l ca Cng ty.
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
2010
VN
Cng ty
Doanh thu bn hng
Gi vn hng bn
Li nhun gp
Xut khu
2010
VN
2009
VN
2009
VN
Tng cng
2010
VN
14.188.396.691.555
9.451.443.338.268
1.656.757.978.394 1.198.550.145.582 15.845.154.669.949
(9.347.055.554.510) (5.929.012.632.366) (1.329.664.247.456) (848.561.005.012) (10.676.719.801.966)

4.841.341.137.045
3.522.430.705.902
327.093.730.938
349.989.140.570
5.168.434.867.983
40
2009
VN
10.649.993.483.850
(6.777.573.637.378)
3.872.419.846.472

BCTC VNM VN Audited

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CNG TY C PHN SA VIT NAM

BO CO TI CHNH RING CA CNG TY

CNG TY C PHN SA VIT NAM

Thng tin v doanh nghip

Bo co ca Kim ton vin

Bng cn i k ton (Mu s B 01 - DN)

Bo co lu chuyn tin t (Mu s B 03 - DN)

Thuyt minh bo co ti chnh (Mu s B 09 - DN)

CNG TY C PHN SA VIT NAM

S 0300588569 ngy 20 thng 8 nm 2010 do S K hoch v

B Mai Kiu Lin

B Mai Kiu Lin

B Nguyn Hu Ngc Trn

Ngi i din theo php lut

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 41 l mt phn hp thnh cc bo co ti chnh ny.

CNG TY C PHN SA VIT NAM

Cc khon phi thu di hn

Chi ph xy dng c bn d dang

Cc thuyt minh t trang 12 n trang 41 l mt phn hp thnh cc bo co ti chnh ny.

CNG TY C PHN SA VIT NAM

TNG CNG NGUN VN

Cc thuyt minh t trang 12 n trang 41 l mt phn hp thnh cc bo co ti chnh ny.

CNG TY C PHN SA VIT NAM

LU CHUYN TIN T HOT NG KINH DOANH

Li nhun trc thu

(Li)/l chnh lch t gi hi oi cha thc hin 22,24

Thu nhp tin li v c tc

Thu nhp t thanh l cc khon u t trong

cng ty lin doanh

Li nhun t hot ng kinh doanh trc

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

Tin chi khc cho hot ng kinh doanh

Lu chuyn tin thun t hot ng kinh doanh

LU CHUYN TIN T HOT NG U T

Tin chi mua sm ti sn c nh v xy

Tin thu t thanh l, nhng bn ti sn c nh

Tin chi mua tri phiu v chng khon vn

Tin thu t thanh l cc khon u t ngn hn

Tin thu hi t khon cho vay t cng ty lin doanh