KDC 13Q2 BCTC HNSX 2 PDF

Cong ty c6 phan Kinh Do
Cac bao cao tai chinh hQ'p nh<fit giCPa nien d

Ngay 30 tMng 6 nam 2013
Cong ty co phan Kinh 86
MVC LVC
Thong tin chung
Bao cao cua Ban Tong Giam doc
Bao cao ve ket qua c6ng tac soat xet bao cao tai chfnh hqp nhat giCI'a nien d
Bang can doi ke toan hqp nhat giCI'a nien do
Bao cao ket qua h o c ; ~ t dong kinh doanh hqp nhat giCI'a nien do
Bao cao IU'u chuyen tien t$ hqp nhat giCI'a nien do
Thuyet minh bao cao tai chfnh hqp nhat giCI'a nien d
Trang
1 - 2
3
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5 - 6
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8 - 9
10- 53
cong ty co phan Kinh 86
THCNG TIN CHUNG
CONG TV
COng ty CO phan Kinh DO ("COng ty") Ia mot cOng ty cO phan dU'Q'C thanh t;;3i Viet Nam theo Giay
Chling Dang ky Kinh doanh ("GCNDKKD") so 4103001184 do s& Ke ho;;3ch va Dau tU' Thanh
pho Ho Chi Minh cap ngay 6 thang 9 nam 2002 va theo cac GCNDKKD dieu chi nh sau day:
GCNEJKKD difJu chinh:
s6 4103001184
Dieu chinh lan thli nhat
Dieu chinh lan thli hai
Dieu chi nh lan thli ba
Dieu chinh lan thli tU'
Dieu chinh lan thli nam
Dieu chinh lan thli sau
Dieu chi nh lan thli bay
Dieu chinh lan thll' tam
Dieu chinh lan thli chin
Dieu chinh lan thli mU'&i
s6 0302705302
Dieu chinh lan thli mU'<Yi mot
Dieu chinh lan thli mU'<Yi hai
Dieu chinh lan thli mU'&i ba
Dieu chinh lan thll' mU'<Yi bon
Dieu chinh lan thll' mU'<Yi lam
Dieu chinh lan thlic mU'<Yi sau
Dieu chinh lan thll'c mU'<Yi bay
26 thang 11 nam 2002
22 thang 9 nam 2003
3 thang 8 nam 2004
7 thang 1 o nam 2004
11 thang 5 nam 2005
18 thang 5 nam 2006
6 thang 7 nam 2006
6 thang 11 nam 2007
1 o thang 1 o nam 2008
21 thang 1 nam 2010
1 thang 11 nam 2010
26 thang 3 nam 2011
2 thang 3 nam 2012
21 thang 3 nam 2013
2 thang 4 nam 2013
Co phieu cua COn9 ty dU'Q'C niem yet t;;3i S& Giao djch Chling khoan Thanh pho Ho Chi Minh theo
Giay phep Niem yet so 39/UBCK-GPNY do Oy ban Chling khoan Nha nU'6'c cap ngay 18 thang 11
nam 2005.
Ho;;3t dong chinh trong ky hi$n t;;3i cua COng ty Ia che bien nOng san thi,J'c pham; san xuat nU'6'c
tinh khiet va nU'&c ep trai cay; mua ban nOng san thi,J'c pham, cOng ngh$ pham va vai sqi .
COng ty c6 tn,J s& chinh dang ky t;;3i s6 141 Nguyen Du, PhU'<Yng Ben Thanh, 1, Thanh pho Ho
Chi Minh, VietNam.
HQI DONG QUAN TR!
Cac thanh vien cua Hoi dong Quan tri trong ky va vao ngay bao cao nay nhU' sau:
Cng Tran Kim Thanh
Cng Tn3n L$ Nguyen
Cng Wang Ching Hua
Ba VU'O'ng Bliu Linh
sa VU'D'ng Ngoc Xiem
Cng Tran Quae Nguyen
Cng Nguyen Van
Cng Nguyen Gia Huy ChU'O'ng
Cng Nguyen Dlic Tri
Cng co Gia Tho
Cng Ma Thanh Danh
Chu tich
Ph6 Chu t!ch
Thanh vien
Thanh vien
Thanh vien
Thanh vien
Thanh vien
Thanh vien
Thanh vien
Thanh vien
Thanh vien
1
bO nhi$m ngay 12 thang 4 nam 2013
bo nhi$m ngay 12 thang 4 nam 2013
tLI' nhiem ngay 12 tMng 4 nam 2013
tLI' nhi$m ngay 12 thang 4 nam 2013
C6ng ty Co Kinh Do
THCNG TIN CHUNG (tiep theo)
BAN KIEM SOAT
Cac thanh vien cua Ban Kiem soat trong ky va vao ngay bao cao nay nhLI' sau:
Cng Le Cao
Cng Vo Long Nguyen
Ba LLI'O'ng My Duyen
BAN TONG GIAM DOC
TrU'C:mg ban
Thanh vien
Thanh vien
Cac thanh vien cua Ban Tong Giam doc trong ky va vao ngay bao cao nay nhLI' sau:
Cng Tran L$ Nguyen
Ba VU'O'ng BLI'u Linh
Ba VU'O'ng Ngoc Xiem
Cng Wang Ching Hua
Cng Nguyen Huy
Cng Nguyen Xuan Luan
Cng Mai Xuan Tram
Cng Bui Thanh Tung
Cng Le Anh Quan
Cng Tran Quae Nguyen
Cng Tran Quae Vi$t
Cng Tran Tien Hoang
Cng Kelly Yin Hon Wong
Cng Foo Woh Seng
Tong Giam doc
Ph6 Tong Giam doc
Ph6 Tong Giam doc
Ph6 Tong Giam doc
Ph6 Tong Giam doc
Ph6 Tong Giam doc
Ph6 Tong Giam doc
Ph6 Tong Giam doc
Ph6 Tong Giam doc
Ph6 Tong Giam doc
Ph6 Tong Giam doc
Ph6 Tong Giam doc
Ph6 Tong Giam doc
Ph6 Tong Giam doc
NGU'CYI OleN THEO PHAP
tti nhi$m ngay 1 o thang 5 nam 2013
NgLI'&i di$n theo phap cua Cong ty trong ky va vao ngay bao cao nay Ia Cng Tran Kim
Thanh.
KIEM TOAN VIEN
Cong ty TNHH Ernst & Young Vi$t Nam Ia cong ty kiem toan cua Cong ty.
2
BAO CAO COA BAN TONG GIAM
Ban Tong Giam doc Cong ty Co phan Kinh 86 ("Cong ty") hEm h<;mh trinh bay Mo cao nay va cac
bao cao tai chfnh hqp nhat giCPa nim a cua Cong ty va cac cong ty con ("T$p aoan") cho ky
toan sau thang ktt thuc ngay 30 thang 6 nam 2013.
CUA BAN TONG GIAM DOC DOl VOl cAc BAO CAO TAl CHfNH HQ'P NHAT
Ban Tong Giam doc chiu trach nhi$rn dam bao cac bao cao tai chfnh hqp nhat giCPa nien a cho
tll'ng ky toan phan anh trung thl,.l'c va hqp ly tl nh hinh tai chfnh hqp nhat giCPa nien a, ket qua
aong ki nh doanh hqp nhat giCPa nien ao va tinh hinh ILI'u chuyem tien t$ hqp nhat giCPa nien ao
cua T$p doan trong ky. Trong qua trinh l$p cac bao cao tai chfnh hqp nhat giCPa nien a nay, Ban
Tong Giam doc can phai :
ll,.l'a chon cac chfnh sach ke toan thfch hqp va ap d1,mg cac chfnh sach nay mot each nhat
quan;
I> thi,.I'C hi$n cac danh gia va U'cYC tfnh mot each hQ'p ly va th$n tr<;>ng;
neu ro cac chulm ml,.l'c ke toan ap d1,mg c6 dU'Q'c tuan thu hay kh6ng va tat ca nhCPng sai 1$ch
trong yeu so v&i nhCPng chuan ml,.l'c nay aa dU'Q'C trinh bay va giai thfch trong cac bao cao tai
chfnh hqp nhat giCPa nien a; va
1> l$p cac bao cao tai chfnh hqp nhat giCPa nien a tren cO' s& nguyen dong lien tl,Jc trll'
trLI'&ng hqp khong the cho T$p aoan se tiep tvc dong.
Ban Tong Giam doc chiu trach nhi$m dam bao vi$c cac so sach ke toan thfch hqp dLI'Q'C IU'u giCP de
phan anh tinh hinh tai chfnh hqp nhat giCPa nien a cua T$p doan, v&i mli'c do chfnh xac hqp ly,
bat ky thai diem nao va dam bao cac so sach ke toan tuan thu v&i h$ thong toan aa aLI'Q'C
dang ky. Ban Tong Giam doc cOng chju trach nhi$m ve vi$c quan ly cac tai san cua T$p doan va do
d6 phai thl,.l'c hi$n cac bi$n phap thfch hqp de ngan va phat hi$n cac hanh vi gian 1$n va nhCPng
vi khac.
Ban Tong Giam doc cam ket da tuan thu nhCPng yeu cau neu tren trong vi$c 1$p cac bao cao tai
chfnh hqp nhat giCPa nien a kern theo.
CONG BO CUA BAN TONG GIAM DOC
Theo y kien cua Ban Tong Giam doc, cac bao cao tai chfnh hqp nhat giCPa nien a kern theo aa
phan anh trung thl,.l'c va hqp ly tinh hinh tai chfnh hqp nhat giCPa nien a cua T$p doan vao ngay 30
thang 6 nam 2013, ket qua dong kinh doanh hqp nhat giCPa nien a va ti nh hinh IU'u chuyen
tien t$ hqp nhat giCPa nien a cho ky ke toan sau thang ket thuc cung ngay phu hqp v&i cac Chuan
ml,.l'c toan va Che a Ke toan Vi$t Nam va tuan thu cac quy d!nh phap ly c6 lien quan.
Tran L$ Nguyen
Tong Giam doc
Ngay 26 thang a nam 2013
3
Ernst & Young Viet nam Limited Tel: +84 8 3824 5252
28th Floor, Bi texco Financial Tower Fax: +84 8 3824 5250
2 Hai Trieu St reet, District 1 ey.com
Building a better
working world
Ho Chi Minh City, S.R. of Vietnam
s6 tham chieu: 60752643/16352013
sAo cAo QUA CONG TAC soAr XET cAc sAo cAo TAl CHiNH HO'P
NHAT GllrA >0 .
Kinh gU>i: Cac c6 dong cua Cong ty c6 ph&n Kinh Do
Chung toi da soat xet cac baa cao tai chinh hqp nhat giCi'a nien do cua Cong ty Co phan Kinh 86 va cac
cong ty con ("T$p doan") dU'Q'C tri nh bay tli' trang 5 dem trang 53 baa gom bang can doi ke toan hqp
nhat giCi'a nien do vao ngay 30 thang 6 nam 2013, baa cao ket qua dong kinh doanh hqp nhat giCPa
nien do va baa cao IU'u chuyen tien t$ hqp nhat giCPa nien do cho ky ke toan sau thang ket thuc cung
ngay va cac thuyet minh baa cao tai chinh hqp nhat giCi'a nien do kem thea.
Vi$c l$p va trinh bay cac baa cao tai chinh hQ'p nhat giCi'a nien do nay thuoc trach nhi$m cua Ban Tong
Giam doc. Trach nhi$m cua chung t6i Ia dU'a ra baa cao nh$n xet ve cac baa cao tai chinh hQ'p nhat
giCi'a nien do nay dl,l'a tren ket qua cong tac soat xet cua chung t6i.
Chung t6i da thl,l'c hi$n c6ng tac soat xet thea ml,l'c Kiem toan Vi$t Nam so 910- C6ng tac soat
xet baa cao tai chfnh. ml,I'C nay yeu cau chung t6i phai l$p ke va thl,I'C hi$n c6ng tac soat
xet de co Sl! dam baa vl.l'a phai ve vi$c li$u cac baa cao tai chfnh hqp nhat giCi'a nien do c6 con cac sai
sot trong yeu hay kh6ng. C6ng tac soat xet chu yeu baa gom vi$c trao doi v&i nhan Sl! cua T$p doan va
ap dl,Jng cac thu tl,IC phan tfch doi v6'i nhCi'ng thong tin tai chinh. Do d6, c6ng tac soat xet cung cap mot
mt1c do dam baa thap hO'n c6ng tac kiem toan. Chung toi khong thl!c hi$n cong vi$c kiem toan nen
chung toi khong dU'a ray kien kiem toan.
Dl,l'a tren cO' s& c6ng tac soat xet cua chung t6i, chUng toi khong thay c6 Sl! ki$n nao de cho cac
baa cao tai chinh hqp nhat giCi'a nien do kem thea kh6ng phan anh trung thl!c va hqp ly tren cac khia
trong yeu ti nh hi nh tai chi nh hqp nhat giCi'a nien do cua T$p doan vao ngay 30 thang 6 nam 2013,
ket qua dong kinh doanh hqp nhat giCra nien do va tl nh hlnh IU'u chuyen tien t$ hqp nhat giCi'a nien
do cho ky ke toan sau thang ket thuc cung ngay phu hqp v&i cac ml,l'c Ke toan va Che do Ke
toan Vi$t Nam va tuan thu cac quy d! nh phap ly c6 lien quan.
Thanh pho Ho Chi Mi nh, Vi$t Nam
Ngay 26 thang 8 nam 2013
A memt:er firm of Ernst & Yc unq G.obal Lirr.ited
(0.
Hang Nh$t Quang
Kiem toan vien
Giay CNDKHN kiem t
so 1772-2013-oo4-1
BANG CAN 801 Kt TOAN HO'P NHAT GIO'A Nl t N DO
vao ngay 30 thang 6 nam 2013
Ma Thuyet

TAl SAN minh so
100 A. T AI SAN NGAN
110 I. Tien va cac khoim tiJ'O'ng dU'O'ng tien 5
111 1. Tiem
112 2. Cac khoan tU'ang dU'ang tiE!n
120 II. Cac khoan dau tU' tai chlnh ngan hfln 12.2
121 1. Dau tU' h<;m
129 2. 01,1' phOng giam gia dau tU' h<;m
130 Ill. Cac khoan phai thu ngan hfln 6
131 1. Phai thu khach hang
132 2. Tra trU'&c cho ngU'O'i bim
135 3. Cac khoan phai thu khac
139 4. 01,1' phong phai thu ngan kh6
doi
140 IV. Hang ton kho 7
141 1. Hang ton kho
149 2. 01,1' phong giam gia hang ton kho
150 v. Tai san ngan hfln khac
151 1. Chi phi tra tm&c ngan
152 2. Thue gia tri gia tang dU'Q'C khflu tr(f
154 3.
Nha nU'&c
158 4. Tai san khac
200 B. T AI SAN DAI
218 I. Phai thu dai hfln khac
220 II. Tai san co dinh
221 1. Tai san co djnh hCfu hi nh 8
222 Nguyen gia
223 Gia tri khflu hao lOy ke
227 2. Tai san co djnh v6 hi nh 9
228 Nguyen gia
229 Gia tri khflu tr(f lOy ke
230 3. Chi phi xay dl,J'ng ca ban d& dang 11
240 !!!. Bat d()ng san dau tU' 10
241 1. Nguyen gia
242 2. Gia tri khflu hao lOy ke
250 IV. Cac khoan dau tU' tai chinh dai hfln
252 1. Dau tU' vao cac cong ty lien ket va
li en doanh dong killm soat 12.1
258 2. Dau tU' dai khac 12.3
260 v. Tai san dai khac
261 1. Chi phi tra trU'&c dai h<;in
262 2. Tai san thue thu hoan 26.3
268 3. Tai san dai khac
269 VI. LC)'i the thU'O'ng 4
270 T6NG CNG T AI SAN
5
801a-DN/HN
VNEJ
30 th8ng 6 31 th8ng 12
nam 2013 nam 2012
2.920.457.239.996 2.289.382.509.434
1.457.381.579.592 829.459.259.294
152.716.987.747 215.149.047.387
1.304.664.591 .845 614.310.211 .907
241.702.230.632 237.482.984. 125
265.237.012.193 274.454.915.888
(23.534.781.561) (36.971 .931 .763)
854.834.069.761 882.114.197.701
144.255.042.319 180.529.903.420
132.545.461 .905 196.058.013.223
579.991.671.414 507.157.423.689
(1 .958.1 05.877) (1 .631.142.631)
327. 176.507.297 316.605.949.009
331 .259.647.955 323.945.751 .898
(4.083.140.658) (7.339.802.889)
39.362.852.714 23.720.119.305
24.218.379.978 17.310.449.270
1.494.390.542 73.411 .292
186.417.732
-
13.463.664.462 6.336.258.743
3.251.055.825.484 3.225.321.952.576
239.967.696 299.618.517
1.481.030.770.310 1.451.929.592.575
951.926.666.992 941 .976.539.062
1.715.507.71 7.946 1.689.567.812.006
(763.581.050.954) (747.591.272.944)
396.342.170.914 412.023.311.045
493.042. 185.285 492.810.355.420
(96. 700.014.371) (80.787.044.375)
132.761 .932.404 97.929.742.468
22.731.603.085 24.018.297.599
34.524.970.816 34.524.970.816
(11 .793.367.731) (1 0.506.673.217)
1.271.100.000.000 1.271.100.000.000
1.256.100.000.000 1.256.100.000.000
15.000.000.000 15.000.000.000
126.783.532.644 128.053.492.580
93.255.843.057 79.707.784.012
32.977.906.587 47.795.925.568
549.783.000 549.783.000
349.169.951.749 349.920.951.305
6.171.513.065.480 5.514. 704.462.010
Cong ty Co Kinh 86 B01a-DN/ HN
BANG CAN DOl TOAN HO'P NHAT Gill A DO theo)
vao ngay 30 tMng 6 nam 2013
Ma
s6 NGU6N VON
300 A. NQ' PHAI TRA
310 I. Nv ngan h{ln
311 1. Vay va nQ' h;;m
312 2. Phai tra ngU'O'i ban
313 3. NgU'O'i mua tra trU'&c
314 4. va cac khoan ph8i np
Nha nU'&c
315 5. Phai tra ngU'O'i lao dng
316 6. Chi phi ph8i tra
319 7. Cac khoan phai tra, phai np
hc;m khac
323 8. Quy khen thU'&ng, phUc IQ'i
330 II. Nvdai h{ln
333 1. Phai tra dai khac
334 2. Vay va nQ' dai
400 B. VON CHU SO HO'U
410 I. V6n chu s& hCPu
411 1. V6n c6
412 2. dU' v6n c6
414 3. c6 ngfm quy
417 4. Quy tU' phat
418 5. Quy dl,l' phong tai chinh
419 6. Quy khac thuc v6n chu s& hliu
420 7. LQ'i sau chU'a
phan ph6i
439 c. LQ'I iCH CUA CO DONG SO
440 T0NGCQNGNGU0NV0N
cAc CHI TIEU NGOAI BANG cAN DOl KE TOAN

1. cac
- >0 Ia My (US$)
- Euro (EUR)
2. NQ' kh6 doi da xU> ly (VND)
Minh
NgU'O'i l$p
Ngay 26 tMng a nam 2013
6

minh
13
14
15
16
17
18
19
20
30 thang 6
nl1m 2013
1.530.623.838.104
1.224.895.240.058
569.224.486.994
220.948.626.113
30.428.574.826
43.039.970.353
49.649.341.312
127.090.347.823
124.000.075.063
60.513.817.574
305.728.598.046
63.295.391.721
242.433.206.325
4.638.791.954.451
4.638.791.954.451
1.676.282. 700.000
2.344.308.719.177
(152.626.203.900)
25.370.280.515
25.792.635.752
15.909.752.661
703.754.070.246
2.097.272.925
6.171.513.065.480
30 thang 6
nt:lm 2013
VN)
31 thang 12
nlim 2012
1.469.330.630.943
1.353.059.965.053
529.559.033.303
274.618.256.546
37.628.753.830
102.723.109.885
61.215.290.368
181.636.672.869
121.494.113.721
44.184.734.531
116.270.665.890
63.637.569.390
52.633.096.500
4.010.273.661.046
4.010.273.661.046
1.599.216.250.000
2.189.781.329.788
(655.246.276.814)
25.370.280.515
25.792.635.752
15.909.752.661
809.449.689.144
35.100.170.021
5.514.704.462.010
31 thang 12
nlim 2012
2.789.916 2.041 .170
106 102
9.598.048.875 "'51) 9.598.048.875
BAO CAO QUA HOAT DONG KINH DOANH HOP NHAT GIO'A DO
cho ky ke toan sau thang ket thuc ngay 30 thang 6 nam 2013
Ma
" so CHITIEU
01 1. Doanh thu blm hang va cung cap
djch
02 2. Cac khoan giam trw doanh thu
10 3. Doanh thu thulin
11 4. Gia hang ban va dj<:h VI;J
cung cap
20 5. LQ'i gQp
21 6. Doanh thu dQng tai chinh
22 7. Chi phi tai chinh
23 Trang d6: Chi phi lai vay
24 8. Chi phi ban hang
25 9. Chi phi quan ly doanh
30 10. LQ'i thuAn tw dQng
ki nh doanh
31 11. Thu khac
32 12. Chiphikhac
40 13. L8 khac
50 14.
51 15. Chi phi TNDN hclnh
52 16. Chi phi TNDN hoan
60 17. LQ'i (18) thuAn sau
Phfm b6 cho:
61 17. 1 Lqi fch cua co dong thieu s6
62 17.2 Co dong cua cong ty
80 18. Lai (181 coo va lai (18) suy giam
t rm co phieu
Tran Minh Nguy$t
NgU'6'i l<;lp
Ngay 26 thang a nam 2013
Cho ky ke toan sau
Thuyet thang ket thUG ngay
minh 30 thang 6 nam 2013
21.1 1. 734.550.054.356
21 .1 (27.878.048.098)
21.1 1.706.672.006.258
22 (1.037 .586.490. 782)
669.085.515.476
21.2 56.613.726.600
23 {35.373.869.431)
(25.471.132.594)
(377.246.206.540)
(169.697.757.152)
143.381.408.953
24 10.001.405.474
24 (21 .808.621.095)
24 (11 .807.215.621)
131.574.193.332
26.1 (40.643.315.251)
26.1 (14.818.018.981)
76.112.859.100
(1. 750.446.855)
77. 863.305. 955
20.4 494
7
B02a-DN/HN
VNfJ
Cho ky ke toan sau
thang ket thuc ngay
30 thang 6 nam 2012
1.557.674.525.069
(8.142.303. 768)
1.549.532.221.301
(957.887.281. 759)
591.644.939.542
75.704.501.739
(126.249.455.170)
(59. 907.880. 630)
(334.602.278.954)
(170.263.450.620)
36.234.256.537
11.775.259.450
{20. 769.840.646)
(8.994.581 .196)
27.239.675.341
(12.012.573.850)
{22.159. 732. 725)
(6.932.631.234)
1. 734.576.782
(8.667.208.016)
{68)

Cong ty c6 phan Kinh 86
BAO CAO LU' U TE HOP NHAT GIO'A DO
cho ky ke toan sau thang ket thuc ngay 30 thang 6 nam 2013 .
Cho ky toan sau
thtlng thuc ngay
s6
minh 30 thtlng 6 nam 2013
I. LU'U CHUYt:N Tlr
DQNG KINH DOANH
01
f)j{ju chlnh cho cac khoan:
131.574.193.332
02 Khau hao va khau tni' 4,8,
9,10 114.641.151. 190
03 Cac khoan dl,l' ph6ng (16.366.849.187)
04 Lo (lai) chenh ty gia chU'a 21 .2,
thl,l'c 23 3.077.035.239
05 Lai tli' hoQt dong dau tU' (54.942.162.030)
06 Chi phi lai vay 23 25.471.132.594
08 LQ'i tU> dQng kinh
doanh trw&c thay dOi vOn lwu
dQng 203.454.501.138
09 Giam (tang) cac khoan phai thu 64.763.629.336
10 (Tang) giam hang tOn kho (7.313.896.057)
11 Giam cac khoan phai tra (143.048.054.695)
12 (Tang) giam cac chi phi tra trU'&c (1 0.576.911.542)
13 Tiem lai vay da tra (25.017.015.853)
14 Thue thu doanh
da nop 26.2 (1 12.422.257.038)
15 Tiem thu khac tli hoc;tt dong
kinh doanh 1.327.800.361
16 Tien chi khac cho hoc;tt dong
kinh doanh (3.275.337.279)
20 Lwu chuyt}n thuan sU>
vao dQng kinh doanh (32.107.541.629)
II. LU'U CHUYt:N Tlf
>NG >AU TU'
21 Tien chi de mua va xay
dl,l'ng tai san c6 djnh (131.436.699.150)
22 Tiem thu do thanh ly tai san
c6 dinh 700.042.772
23 Tien. chi cho vay
(1 .1 00.500.000.000)
24 Tien thu hOi tli cho vay 1.105.000.000.000
25 Tien chi de dau tU' g6p v6n vao
don vi khac
-
26 Tien thu hOi tli aau tU' g6p v6n
vao don vi khac 5. 776.156.000
27 Tien thu t6- lai cho vay, co tlic va
IQ' i dU'Q'C chia 7.531.401.482
30 Lwu chuyt}n thuan sw
vao dQng dau tw (112.929.098.896)
8
B03a-DN/ HN
VNf)
Cho ky toan sau
thang thUc ngay
30 thang 6 nam 2012
27.239.675.341
106. 143.161.420
(4.544.675.678)
(1.155.832.474)
(12.291.091.021)
59.907.880.630
175.299.118.218
(43.000.299.526)
34.911.225.156
(150.631.335.919)
8.500.318.953
(61.693.186.920)
(19.260.695.592)
4.859.572.221
(2.489.131.1 08)
(53.504.414.517)
(147.587.748.840)
5.807.439.084
(1.330. 700.000.000)
1.400.019.980.000
(254.871.844.743)
81 .130.207.044
81. 179.546.677
(165.022.420. 778)
BAO CAO LU'U Tl; HQ'P NHAT GIO'A 80 (tiep theo)
cho ky ke toan sau thang ket thuc ngay 30 tMng 6 nam 2013
Ma
s6
Ill. LU'U CHUYEN TIEN TlJ HOAT
DQNG TAl CHiNH .
31 Tiem thu tli phat hanh co phieu
32 Tien chi mua co phieu da
pMt hanh
33 Tien vay nh$n dU'Q'C
34 Tien chi tra nQ' goc vay
36 co t(J>c da tra
40 LU'u chuy6n tiP
d9ng tai chinh
50 va tU'ong dU'ong
t ien thuan trong ky
60 va tU'ong dU'ong d&u ky
61 Anh cua thay dbi ty gia h6i
doai quy doi
70 va tU'ong dU'ong cu6i ky
Tran Minh Nguy$t
NgU'6'i l$p
Cho ky ke toan stw
Thuyet th8ng ket thtlc ngay
minh 30 th8ng 6 nam 2013
696.887.189.600
1.115.677.498.595
(889. 935. 562.809)
(150.142.058.161)
772.487.067.225
627.450.426.700
5 829.459.259.294
471.893.598
5 1.457.381.579.592
9
B03a-DN/HN
VNEJ
Cho ky ke toan sau
th8ng ket thUc ngay
30 th8ng 6 nam 2012
643.153.676.333
(189.736.995.959)
985.869.782.803
(1 .273.679.235.867)
(159.262.820.979)
6.344.406.331
(212.182.428.964)
967.330.130.617
397.813.975
755.545.515.628
Gong ty co phan Kinh 86 B09a-DN/HN
MINH BAO GAO TAl CH[NH HOP NHAT
vao ngay 30 thang 6 nam 2013 va cho ky ke toan sau tMng ket thuc cung ngay
1. THONG TIN DOANH NGHieP
dean bao gom Gong ty Co phan Kinh Do ("KDC" "Gong ty"), cac cong ty con, cac
cong ty lien ket va mot cong ty lien doanh dong kiem scat nhll' sau:
Cong ty
KDC Ia mot cong ty co phan dli'Q'C thanh Viet Nam thee Giay Ch(mg nMn Dang ky
Kinh doanh ("GCNDKKD") s6 4103001 184 do S& Ke va Dau tll' Thanh pho Ho Chi
Minh cap ngay 6 thang 9 narn 2002 va thee cac GCNDKKD dieu chinh sau day:
GCNDKKD chlnh:
s6 4103001184
Dieu chinh ian thli nhat
Dieu chinh ian thli hai
Dieu chinh ian thli ba
Dieu chinh ian thli tll'
Dieu chinh ian thli nam
Dieu chinh ian thli sau
Dieu chinh ian thli bay
Dieu chinh ian thli tam
Dieu chinh ian thli chin
Dieu chi nh ian thli mli'O>i
so o3o27os3o2
Dieu chinh ian thli mli'O>i mot
Dieu chinh ian thli mli'O>i hai
Dieu chi nh ian thli mli'O>i ba
Dieu chi nh ian thli mli'O>i bon
Dieu chinh ian thli mli'O>i lam
Dieu chinh ian thlic mli'O>i sau
Dieu chi nh ian thlic mli'O>i bay
22 thang 9 nam 2003
3 tMng 8 nam 2004
7 thang 1 o nam 2004
11 thang 5 nam 2005
18 thang 5 nam 2006
6 thang 7 nam 2006
6 thang 11 nam 2007
1 o thang 1 o nam 2008
21 thang 1 nam 2010
1 thang 11 nam 201 o
26 thang 3 nam 2011
2 thang 3 nam 2012
21 thang 3 nam 2013
2 tMng 4 nam 2013
Co phieu cua Cong ty dli'Q'C niem yet S& Giao d!ch Chling khoan Thanh pho Ho Chi
Minh thee Giay phep Niem yet so 39/UBCK-GPNY do Oy ban Chling khoan Nha nll'&c cap
ngay 18 thang 11 nam 2005.
dong chinh trong ky hien cua Cong ty Ia che bien nong san thl,fc pham; san xuat
nll'&c tinh khiet va nll'&c ep trai cay; va mua ban nong san thl!c pham, cong nghe
pham va vai SQ'i.
KDC c6 tn,J s& chinh dang ky so 141Nguyen Du, Phli'O>ng Ben Thanh, 1, Thanh
pho Ho Chi Minh, Viet Nam.
Cac cong ty con
Gong ty Co Kinh Do Binh DLfang ("KDBD'J
KDC s& hliu 99,8% von co phan trong KDBD, mot cong ty co phan dli'Q'C thanh thee
Doanh nghiep VietNam thee GCNDKKD so 4603000129 do s& Ke va Dau tll'
Tinh Binh DLI'ang cap ngay 1:-3 thang 10 nam 2004 va thee GCNDKKD slia doi sau d6.
dong chinh trong ky hien cua KDBD Ia che bien nong san thl!c pham; san xuat
nll'&c tinh khiet va nll'&c ep trai cay; mua ban nong san thl!c pham, cong nghe pham va vai
SQ'i.
KDBD c6 tn,J s& va nha may dang ky Khu Gong nghiep Viet Nam - Singapore, Thi Xa
Thu$n An, Tinh Binh DLI'ang, VietNam.
10
Cong ty co phan Kinh Do
MINH BAO CAO TAl CH[NH HO'P NHAT (tiep thee)
vae ngay 30 thang 6 2013 va che ky ke toan sau thang ket thuc cung ngay
1. THONG TIN DOANH NGHieP (tiep theo)
Cac cong ty con (tiep theo)
Cong ty C6 phan Vinabico ("Vinabico'j
809a-DN/HN
KDC s& hli'u 100% von co trong Vinabico, mot cOng ty co phan dU'Q'C thanh theo
Doanh nghi$p Vi$t Nam theo GCNDKKD so 41 03001904 do S& Ke va Dau tU'
Thanh pho Ho Chf Minh cap ngay 3 thang 11 2003 va thee GCNDKKD slia doi sau d6.
dong chfnh trong ky hi$n cua Vinabico Ia san xuat va kinh doanh cac san pham
banh Va san XUat nU'&C UOng tinh khiet.
Vinabico c6 tn,J s& va nha m{3y ky so 436 No Trang Long, PhU'&ng 13, Blnh
Thanh pho Ho Chf Minh, Vi$t Nam.
C6ng ty TNHH K/00 ("KIDO'j
KDC s& hli'u 100% von chu s& hli'u trong KIDO, trU'&c Ia mot cOng ty co phan, hi$n Ia
c6ng ty trach nhi$m hli'u mot thanh vien dU'Q'C thanh theo Doanh nghi$p Vi$t
Nam theo GCNDKKD so 4103001557 do s& Ke va Dau tU' Thanh pho Ho Chi Mi nh
cap ngay 14 thang 4 2003 va theo cac GCNDKKD slia doi sau d6.
dong chfnh trong ky hi$n cua KIDO Ia san xuat va kinh doanh cac thl,l'c pham
va do uong nhU' kern sli'a va cac san pham lam tll' sli'a.
KIDO c6 tn,1 s& va nha may ky Khu COng nghi$p Tay Cu Chi, Ap Sop, Xa
Tan An Hoi, Huy$n cu Chi, Thanh pho Ho Chi Minh, Vi$t Nam.
C6ng ty TNHH Mt Thanh vien Kinh Do ("NKD'j
KDC s& hli'u 100% von chu s& hli'u trong NKD, trU'&c Ia mot cOng ty co ph an, hi$n Ia
c6ng ty trach nhi$m hli'u mot thanh vien dU'Q'C thanh theo Doanh nghi$p Vi$t
Nam theo Quyet d!nh so 13B/QD-UB do Oy ban Nhan dan Tinh HU'ng Yen cap ngay 19
thang 8 nam 1999 va GCNDKKD so 0503000001 va so 0900178525 do s& Ke va
Dau tU' Tinh HU'ng Yen lan ILI'Q't cap ngay 28 thang 1 2000 va ngay 25 thang 1
2011 .
dong chinh trong ky hi$n cua NKD Ia san xuat va che bien cac thl,l'c pham, bao
gom cac banh thU'Q'ng kinh doanh thl,I'C pham, cac do uong, rU'Q'U va thuoc Ia
Vi$t Nam va cho thue nha xU'&ng.
NKD c6 tn,J s& chinh ky Thi tran Ban Yen Huy$n My Hao, Ti nh HU'ng Yen,
Vi$t Nam va mot chi nhanh so 200 Thai Ha, Dong Da, Thanh pho Ha Noi , Vi$t
Nam.
Cac cong ty /i{fm ket
C6ng ty TNHH Tan An PhU'&c ("TAP'}
KDC s& hli'u 49% von dieu 1$ trong TAP, mot c6ng ty trach nhi$m hli'u v&i hai tMnh
vien tr& len dU'Q'C thanh theo Doanh nghi$p Vi$t Nam theo GCNDKKD so
0309403269 do S& Ke va Dau tU' Thanh pho Ho Chi Minh cap ngay 24 thang 9
2009.
dong chfnh trong ky hi$n cua TAP Ia kinh deanh trong linh Vl,I'C bat dong san.
TAP c6 tn,1 s& ky so 6/ 134 Quae lo 13, PhU'&ng Hi$p Bl nh PhU'&c, Thu DLI'c,
Thanh pho Ho Chi Minh, Vi$t Nam.
C6ng ty C6 phan BM ang san Thanh Thai ("TTR'j
KDC s& hli'u 30% von co phan trong TTR, mot c6ng ty co phan dU'Q'C thanh theo
Doanh nghi$p Vi$t Nam theo GCNDKKD so 0310442801 do S& Ke va Dau tU' Thanh
pho Ho Chi Minh cap ngay 10 thang 11 nam 2010.
dong chinh trong ky hi$n cua TTR Ia kinh deanh trong linh Vl,I'C bat dong san.
TTR c6 tn,J s& dang ky so 332 TO Hi en Thanh, PhU'&ng 14, 1 o, Thanh pho Ho Chi
Minh, Vi$t Nam.
11
MINH BAO CAO TAl CHINH HO'P NHAT (tiep theo)
vao ngay 30 thang 6 nam 2013 va cho ky ke toan sau thang ket thuc cung ngay
1. THONG TIN DOANH NGHieP (tiep theo)
Li{m doanh dong kilJm soat
Gong ty C6 tU' La venue ("Lavenue'J
809a-DN/HN
KDC s& hliu 50% von co trong Lavenue, mot c6ng ty co OLI'Q'C thanh theo
lu$t Doanh nghiep Viet Nam theo GCNDKKD so 0310306044 do S& Ke hoc;3ch va tll'
Thanh pho Ho Chf Minh cap ngay 10 thang 9 nam 2010.
Hoc;3t dng chfnh trong ky hien t<;l i cua Lavenue Ia kinh doanh trong linh Vl,J'C bat dng san.
Lavenue c6 tn,1 s& dang ky tc;3i 7, Tea nha Sunwah, 115 Nguyen Hue, Phll'&ng Ben
Nghe, 1, Thanh pho Hb Chf Minh, Viet Nam.
So ILI'Q' ng c6ng nhan vien cua aoan vao ngay 30 thang 6 nam 2013 Ia 6.789 (31 thang
12 nam 2012: 5.889).
2. CO' SO TRiNH BAY
2.1 Cac Chuan va Che c19 ke toan ap
Cac bao cao tai chfnh hQ'p nhat gilia nien a cua C6ng ty va cac c6ng ty con doan")
OLI'Q'C tri nh bay bang dong Viet Nam ("VN>") phu hQ'p v&i Che d Ke toan Viet Nam va
Chuan ml,.l'c Ke toan Viet Nam so 27 - Bao cao tai chfnh gilia nien a va cac Chuan ml,.l'c
Ke toan VietNam khac do B Tai chfnh ban hanh theo:
Quyet djnh so 149/2001/Q>-BTC ngay 31 thang 12 nam 2001 ve viec ban hanh bon
Chuan ml,.l'c Ke toan Viet Nam (DQ't 1 );
Quyet djnh so 165/2002/Q>-BTC ngay 31 thang 12 nam 2002 ve viec ban hanh sau
Chuan ml,.l'c Ke toan Viet Nam (Dqt 2);
Chuan ml,.l'c Ke toan Viet Nam (8Q't 3);
Chuan ml,.l'c Ke toan VietNam (DQ't 4); va
Quyet dinh so 1 00/2005/Q>-BTC ngay 28 thang 12 nam 2005 ve viec ban hanh bon
Chuan ml,.l'c Ke toan Viet Nam (Dqt 5) .
Theo a6, bang can aoi ke toan hqp nhat gilia nien a, bao cao ket qua hoc;3t ang kinh
doanh hqp nhat gilia nien a, bao cao ILI'u chuyem tien te hqp nhat gilia nien a va cac
thuyet minh bao cao tai chfnh hqp nhat gilia nien a dli'Q'c trinh bay kern theo va viec sti
dl,Jng cac bao cao nay kh6ng danh cho cac doi tli'Q'ng kh6ng OLI'Q'C cung cap cac th6ng tin
ve cac thu tl,Jc va nguyen va th6ng le ke toan Viet Nam va han nlia kh6ng OLI'Q'C chu
dinh trlnh bay tinh hinh tai chfnh hqp nhat gilia nien a, ket qua hoc;3t dong kinh doanh hqp
nhat gilia nien a va ILI' u chuyem tien te hqp nhat gilia nien a theo cac nguyen va th6ng
le ke toan dli'Q'c chap rong rai & cac nll'&c va lanh tho khac ngoai Viet Nam.
2.2 Hinh thCPc so ke toan ap
Hinh thlic so ke toan dli'Q'C ap dl,Jng cua doan Ia ky chung.
2.3 Nien c19 ke toan
Nien d ke toan cua doan tll' ngay 1 thang 1 va ket thuc ngay 31 thang 12.
2.4 fJcm v; tilm ke toan
aoan thl!c hien viec ghi chep so sach ke toan bang VN>.
12
Cong ty co phan Kinh >6 B09a-DN/HN
MINH BAO CAO TAl CH[NH HO'P NHAT (tiep theo)
2. CO' 56' TRINH BAY (tiep thea)
2.5 CO' s& h9'P nhat bao cao tai chinh
Cac baa cao tai chfnh hQ'p nhat giCPa nien do baa gam cac baa cao tai chinh giCPa nien do
cua Cong ty va cac baa cao tai chinh giCPa nien do cua cac cong ty con cho ky ke toan sau
thang ket thuc ngay 30 thang 6 nam 2013.
Cac cong ty con dU'Q'c hQ'p nhat toan bo ke tU> ngay mua, Ia ngay T$p doan quyen
kiem soat cong ty con, va tiep ti,Jc dU'Q'c hQ'p nhat cho den ngay T$p doan cham dlit quyen
kiem soat doi v&i cong ty con.
Cac baa cao tai chi nh giCPa nien d cua cac cong ty con da dU'Q'C l$p cung ky baa cao v&i
Cong ty thea cac ch fnh sach ke toan nhat quan v&i cac ch fnh sach ke toan cua Cong ty.
s6 dU' cac tai khoan tren bang can doi ke toan giCPa nien do giCPa cac dan vi trong cung T$p
doan, CaC khoan thu nh$p va Chi phf khac, cac khoan lai IO noi bQ ChU'a thl,J'C hi$n phat
sinh tl.J> cac giao djch nay dU'Q'C trl.J> hoan toan.
LQ'i fch cua cac co dong thieu s6 Ia IQ' i fch trong lai , lo, va trong tai san thuan cua
cong ty con kh6ng dU'Q'C giCP b&i co dong cua T$p doan va dU'Q'C tri nh bay ri eng bi$t
tren baa cao ket qua dong kinh doanh hQ'p nhat giCPa nien do va tren bang can d6i ke
toan hQ'p nhat giCPa nien do. Vi$c mua phan IQ'i fch cua co dong thieu s6 dU'Q'C toan
thea phU'ang phap m& rong quyen sa hQ>u cua T$p doan, thea d6, phan chenh l$ch giQ>a
gia mua va gia tri so sach c:ua phan dU'Q'C mua trong tai san thuan dU'Q'C ghi nh$n nhU'
khoan IQ' i the thU'ang
3. TOM TAT CAC CHiNH SACH KE TOAN CHO YEU
3.1 Thay doi trong cac chinh sach ke toan va thuyet minh
Cac chfnh sach ke toan cua T$p doan sli di,Jng de l$p cac baa cao tai chinh hQ'p nhat giCPa
nien do dU'Q'C ap di,Jng nhat quan v&i cac chfnh sach da dU'Q'C sli di,Jng de l$p cac baa cao
tai chfnh hQ'p nhat cho nam tai chinh ket thuc ngay 31 thang 12 nam 2012 va cac baa cao
tai chfnh hQ'p nhat giCPa nien do cho ky ke toan sau thang ket thuc ngay 30 thang 6 nam
2012, trl.J> thay doi ve Chinh sach ke toan lien quan den cac nghi$p VI,J t$.
aau tU> ngay 31 thang 12 nam 2012, T$p doan da ap di,Jng Chuan ml,J'c Ke toan Vi$t
Nam s6 1 o-Anh hU'ang cua vi$c thay doi ty gia hoi doai ("CMKTVN s6 1 O") va Thong tU' s6
179/2012/TT-BTC quy dinh ve ghi nh$n, danh gia, xli ly cac khoan chenh l$ch ty gia hoi
doai trong doanh nghi$p do Bo Tai chinh ban hanh ngay 24 thang 10 nam 2012 ("Thong tU'
179"). CMKTVN so 10 va Thong tU' 179 khac v&i Thong tU' s6 201/2009/TT-BTC do Bo Tai
chfnh ban hanh ngay 15 thang 10 nam 2009 ("ThOng tU' 201 ") hU'&ng dan xli ly cac khoan
chenh l$ch ty gia ma T$p doan da sli di,Jng trong ky trU'&c de toan cac khoan chenh
1$ch ty gia nhU' sau:
13
cong ty co phan Kinh Do B09a-DN/HN
MINH SAO CAO TAl CHINH HO'P NHAT (tiep theo)
3. TOM TAT cAc CHiNH SACH Kt: TOAN CHU Yt:U (tiep theo)
3.1 Thay aoi trong cac chinh sach ke toan va thuyet minh (tiep theo)
V(.l
Banh gia s6 dU'
cu6i ky cua cac
khoan muc tai san
va c6ng nQ' tien t$
ngin c6 g6c
te.
Banh gia so dU'
cuoi ky cua cac
khoan m1,1c c6ng
nQ' tien te dai
c6 g6c t$.
TY gia sli d1,1ng
danh gia cu6i
ky.
CMKTVNso10
Tat ca chenh 1$ch ty gia
do danh gia so dU' c6
goc te cuoi ky
dU'Q'C toan vao bao
cao ket qua dong
kinh doanh hQ'p nhat
gilia nien do.
Tat ca chenh l$ch ty gia
do danh gia so dU' c6
goc te cu6i ky
dU'Q'C toan vao bao
cao ket qua dong
kinh doanh hQ'p nhat
gilia nien do.
Thong tU' 179
XiP Jy ke toan theo
Thong tU' 201
Tat ca chenh 1$ch ty gia do danh gia s6
dU' c6 goc te cu6i ky dU'Q'c phan anh
& tai khoan "Chenh lech ty gia hoi doai"
trong khoan ml,JC VOn tren bang can doi ke
toan hO'P nhat gilia ni en do va se dU'Q'c
hoan nh$p trong ky tiep theo.
Tat ca lai chemh l$ch ty gia do danh gia
SO dU' C6 goc t$ CUOi ky dU'Q'C
toan vao bao cao ket qua dong kinh
doanh hQ'p nhat gilia nien do.
Tat ca lo chenh l$ch ty gia do danh gia
so dU' c6 goc t$ cuoi ky dU'Q'C
toan vao bao cao ket qua dong kinh
doanh hQ'p nhat gilia nien do. Tuy nhien,
tm<Yng hQ'p ghi nh$n lo chenh lech ty gia
dan den ket qua dng kinh doanh
trU'6'C thue cua T$p doan bi lo, mt lo
chenh 1$ch ty gia c6 dU'Q'c phan bo vao
bao cao ket qua dng kinh doanh
hQ'p nhat cua cac ky sau. Trong moi
trU'<Yng hQ'p, tong s6 lo chenh lech ty gia
ghi nh$n vao chi phf trong ky rt nhat phai
lo chenh 1$ch ty gia phat sinh tti viec
danh gia so dU' cOng nQ' dai den
phai tra. lo chenh lech ty gia con
c6 dU'Q'C phan anh tren bang can
doi ke toan hQ'p nhat gilia nien d va phan
bo vao bao cao ket qua dong ki nh
doanh hQ'p nhat trong vong 5 nam tiep
theo.
Thong tU' 201
TY gia mua vao cua Ty gia binh quan lien ngan hang ngay
ngan hang thU'O' ng bao cao.
nO' i T$p doan m& tai
khoan.
CMKTVN s6 1 o va Thong tU' 179 dU'Q'c ap d1,1ng tli nam 2012 tren cO' s& phi hoi t6. Sl,l' anh
hU'&ng den cac bao cao tai chfnh hQ'p nhat gilia nien d cua T$p doan cho ky ke toan sau
thang ket thuc ngay 30 thang 6 nam 2013 do thay doi trong vit;lc sli d1,1ng ty gia binh quan
lien ngan hang sang sli d1,1ng ty gia mua vao cua ngan hang thU'O'ng danh gia so
dU' c6 g6c te cu6i ky Ia khong trong yeu, xet tren phU'O'ng dien tong
3.2 Tien va cac khoim tU'orng diPCYng tien
Tien va cac khoan tU' O'ng dU' O'ng tien bao gam tien quy, tien glii ngan hang, tien
dang va cac khoan tU' ngin c6 th<Yi goc kh6ng qua ba thang, c6 tfnh
thanh khoan cao, c6 kha nang doi de dang thanh cac IU'Q'ng tien xac dinh va khong
c6 nhieu rui ro trong doi thanh tien.
14
MINH BAO CAO TAl CHfNH HO'P NHAT (tiep theo)
3. TOM TAT cAc CHiNH SACH KE TOAN CHO YEU (tiep theo)
3.3 Hang ton kho
Hang ton kho dU'Q'C ghi nh$n theo gia thap hO'n giCI'a gia thanh de dU'a moi san pham den vj
tri va dieu ki$n hi$n va gia tri thuan c6 the thl,l'c hi$n dU'Q'c. Gia tri thuan c6 the thl,l'c hi$n
dU'Q'C Ia gia ban U'cYC tlnh cua hang ton kho trong dieu ki$n kinh doanh blnh thU'cmg trll' chi
phi U'&c tlnh de hoan thanh va chi phi ban hang U'&c tlnh.
T$p doan ap dvng phU'O'ng phap ke khai thU'b'ng xuyen de toan hang ton kho v&i gia
tri OU'O'C xac dinh nhU' sau:
Nguyen v$t li$u, hang h6a.
Chi phi san xuat kinh doanh d& dang
va thanh pham.
Dl! ph6ng cho hang t6n kho
- chi phi mua theo phU'O'ng phap blnh qufm gia
1
quyen.
- gia von nguyen V$t li$U va lao dong trl,I'C tiep
cong chi phf chi phf san xuat chung c6 lien
quan dU'Q'C phfln b6 dl,l'a tren mlic do
dong blnh thU'ang.
Dl,l' phong cho hang ton kho dU'Q'C trich 1$p cho phan gia tri dl,l' kien bi t6n that do cac khoan
suy giam trong gia tri (do giam gia, kem pham chat, loi thai v.v.) c6 the xay ra doi v&i
nguyen v$t li$u, thanh pham va hang h6a ton kho khac thuoc quyen s& hCI' u cua T$p doan
dl,l'a tren bang chling hQ'p ly ve Sl,l' suy giam gia trj ngay ket thuc ky ke toan giCI'a nien do.
So tang giam khoan dl,.l' ph6ng giam gia hang ton kho dU'Q'C toan vao gia von
hang ban tren bao cao ket qua dong kinh doanh hQ'p nhat giCI'a nien do.
3.4 Cac khoim phai thu
Cac khoan phai thu dU'Q'C trinh bay tren cac bao cao tai chinh hqp nhat giCI'a nien do theo
gia trj ghi s6 cac khoan phai thu tll' khach hang va phai thu khac sau khi can trll' cac khoan
dl,l' phong dU'Q'c l$p cho cac khoan phai thu kh6 doi.
Dl,l' phong nq phai thu kh6 dC>i the hi$n phan gia tri dl,l' kien bi t6n that do cac khoan kh6ng
dU'Q'c khach hang thanh toan phat sinh doi v&i so dU' cac khoan phai thu ngay ket thuc ky
ke toan giCI'a nien do. Tang giam so dU' tai khoan dl,l' phong dU'Q'C toan vao chi
phf quan ly doanh nghi$p tren bao cao ket qua dong kinh doanh hqp nhat giCI'a nien
do.
3.5 Tai san co dinh hCI'u hinh
Tai san co djnh hCI'u hlnh OU'Q'C the hi$n theo nguyen gia trll' di gia trj khau hao lOy ke.
Nguyen gia tai san co d!nh bao gam gia mua va nhCI'ng chi phf c6 lien quan trl,l'c tiep den
vi$c dU'a tai san vao dong nhU' kien. Cac chi phf mua nang cap va doi m&i tai
san co d!nh dU'Q'C ghi tang nguyen gia cua tai san va chi phi bao tri, sl.fa chCI'a dU'Q'c
toan vao bao cao ket qua dong kinh doanh hqp nhat giCI'a nien do khi phat sinh. Khi tai
san co djnh hCI'u hinh dU'Q'C ban hay thanh ly, nguyen gia va gia trj khau hao lOy ke dU'Q'C
x6a s6 va bat ky cac khoan lai lo nao phat sinh do thanh ly tai san deu dU'Q'C toan vao
bao cao ket qua dong kinh doanh hqp nhat giCI'a nien do.
15
Cong ty Co Kinh 86 809a-DN/HN
MINH SAO CAO TAl CHINH HO'P NHAT (tiep theo)
3. TOM TAT cAc CHiNH SACI-I KE TOAN CHO YEU (tiep theo)
3.6 Thue tai san
Vi$c xac d!nh mot thea c6 phai Ia thea thue tai san hay khong dl,l'a tren ban
chat cua thea a6 t<;Ji thai diem kh&i aau: li$u vi$c thl,l'c hi$n thea nay c6 ph1,1
thuoc vao vi$c sll' dl,l ng mot tai san nhat d!nh va thea c6 bao gem dieu khoan ve
quyen sll' dl,lng tai san hay khong.
Thea thue tai san OU'Q'C lo<;Ji Ia thue tai chinh neu theo h<;p dong thue tai san
ben cho thue chuyen giao phan l&n rui ro va l<;i ich lien v&i quyen s& hCfu tai san cho
ben di thue. Tat ca cac thea thue tai san khac OU'Q'C phEm lo<;Ji Ia thue ho<;Jt dong.
Trong twang hqp T?p aoan Ia ben ai thue
Cac khoan tien thue theo h<;p dong thue ho<;Jt aong aU'<;c h<;Jch toan vao ket qua dong
kinh doanh h<;p nhat giCfa nien ao theo phU'ang pMp dU'ang trong thai h<;Jn cua h<;p
dong thue.
Trong twang hqp T?p aoan Ia ben cho thue
Tai san theo h<;p dong cho thue dong dU' Q'C ghi Ia tai san co d!nh tren Bang
doi ke toan h<;p nhat giCfa nien do. Chi phf trl,l'C tiep ban dau de thU'O'ng thao thea cho
thue dong aU'<;c ghi vao ket qua ho<;Jt dong kinh doanh hqp nhat giCfa nien d khi
phat sinh.
Thu tli tien cho thue dU'Q'C toan vao bao cao ket qua ho<;Jt dong kinh doanh h<;p
nhat giCfa nien d theo phU'ang phap dU'ang trong thai gian cho thue.
3. 7 Tai san co ajnh vo hinh
Tai san co d!nh vo hlnh dU'Q'C ghi nMn theo nguyen gia trli di gia tri khau trli lOy ke.
Nguyen gia tai san co dinh vo hinh bao gem gia mua va nhCfng chi phi c6 lien quan trl,l'c tiep
den vi$c dU'a tai san vao sll' d1,1ng nhU' dl,l' kien. Cac chi phi cap va doi m&i tai san co
d!nh vo hinh dU'Q'C ghi tang nguyen gia cua tai san va cac chi phi khac dU'Q'C toan vao
bao cao ket qua dong kinh doanh hqp nhat giCfa nien a khi pMt sinh. Khi tai san co
d!nh vo hlnh aU'<;c ban hay thanh ly, nguyen gia va gia tri khau trli lOy ke dU'Q'C x6a so va
cac khoan lai lo phat sinh do thanh ly tai san dU'Q'c toan vao bao cao ket qua ho<;Jt
dong kinh doanh h<;p nhat giOa nien ao.
Cac quytm sif dt,mg acf!t
Cac quyen sll' d1,1ng oat dU'Q'c ghi nhU' tai san co d!nh vo hlnh, bao gem gia tri cua cac
quyen sll' d1,1ng oat da dU'Q'C doan mua thue. Thai gian hCfu d1,1ng cua cac quyen
sll' d1,1ngdat dU'Q'C aanh gia theo thai sll' d1,1ng cua cac quyen sll' oat Theo d6,
quyen sii d1,1ng oat c6 thai h<;ln Ia quyen sii d1,1ng oat da thue va dU'Q'c khau trCY theo thai
thue, con quyen sll' d1,1ng oat khong c6 thai thl khong dU'Q'c khau trCY.
16
MINH BAO CAO TAl CH[NH HO'P NHAT (tiep theo)
vao ngay 30 thang 6 2013 va cho ky ke toan sau thang ket thuc cung ngay
3. TOM TAT cAc CHiNH sACH KE TOAN CHU YEU (tiep theo)
3.8 Khau hao va khau triP
Khau hao tai san co djnh h(iu hinh va khau tni tai san co djnh vO hlnh dU'Q'C trich theo
phU'O'ng phap dU'ang trong suot thai gian hCI'u dt,mg U'&c tinh cua cac tai san nhU' sau:
Nha clia va v$t kien true
May m6c thiet bi
PhU'O'ng ti$n v$n chuyem
Thiet bi phong
Quyen sli dt,mg dat
ThU'O'ng hi$u
Phan mem may tinh
Lqi the quyen thue dat
Moi quan h$ v&i khach hang
Tai san khac
10
5- 10
6 - 10
3-5
46
10-20 nam
3 nam
20-55
16
8
Theo djnh ky, thai gian hCI'u dt,mg U'6'C tinh cua tai san co djnh va ty 1$ khau hao va khau tni
dU'qc xem xet ll;)i dam bao phU'O'ng phap va thai gian trich khau hao va khau tni
nhat quan v&i lqi ich kinh te dl,l' kien se thu dU'Q'C tli vi$c sli dt,mg tai san co din h.
3.9 Bat d{jng san dau tU'
Bat dOng san dau tU' dU'qc tht hi$n theo nguyen gia bao gam ca cac chi phi giao dich lien
quan trli di gia tri khau hao lOy ke.
Cac khoan chi phi lien quan den bat dong san dau tU' phat sinh sau ghi nh$n ban dau dU' Q'c
hc;3ch toan vao gia tri con lc;3i cua bat dong san dau tU' khi T$p doan c6 kha thu dU'Q'C
cac lqi ich kinh te trong tU'O'ng lai nhieu hO'n mlic hoc;3t dong dU'Q'C danh gia ban dau cua bat
dOng san dau tU' d6.
Khau hao va khau trli bat dOng san dau tU' dU'Q'C trfch theo phU'O'ng phap khau hao dU'ang
trong suot thai gian hCI'u dt,mg U'&c tinh cua cac bat dOng san nhU' sau:
Nha may 13,5 nam
Bat dong san dau tU' khOng con dU'Q'c trlnh bay trong bang can doi ke toan hqp nhat giCI'a
nien dO sau khi da ban sau khi bat dong san dau tU' da khOng con dU'Q'C sli dt,mg va
xet thay khOng thu dU'Q'C lqi ich kinh te trong tU'O'ng lai tli vi$c thanh ly bat dOng san dau tU'
d6. Chenh 1$ch giCI'a tien thu thuan tli vi$c ban tai san v&i gia tri con ll;)i cua bat dOng san
dau tU' dU'Q'C ghi nh$n vao ket qua hoc;3t dOng kinh doanh hqp nhat giCI'a nien dO trong ky
thanh ly.
Vi$c chuytn tli bat dOng san chu s& hCI'u sli dt,mg hang ton kho thanh bat dOng san
dau tU' chi khi c6 Sl,l' thay doi ve ml,JC dich SLP dt,mg nhU' tmang hqp chu s& hCI'u cham dlit
sli dt,mg tai san d6 va dau cho ben khac thue hoc;3t dong khi ket thuc giai doc;3n xay
dl,l'ng. Vi$c chuytn tli bat dng san dau tU' sang bat dong san chu s& hCI'u sli dt,mg hay
hang ton kho chi khi c6 Sl,l' thay doi ve ml,JC dich SLP dl,lng nhU' cac trU'ang hqp chu s& hCI'u
dau sli d1,1ng tai san nay dau tritn khai cho m1,1c dich ban. Vi$c chuytn tli bat
dong san dau tU' sang bat dOng san chU s& hCI'u sli dt,mg hang ton kho khOng lam thay
doi nguyen gia hay gia tri con ll;)i cua bat dong san tc;3i ngay chuytn doi.
17
cong ty co phan Kinh Bo B09a-DN/HN
MINH BAO CAO TAl CHINH HO'P NHAT (tiep thea)
3. TOM TAT CAC CHiNH SACH KJ: TOAN CHU YJ:U (tiep thea)
3.10 Chi phi xay dt,.mg CO' bim d& dang
Chi phi xay dt,mg CO' ban da dang baa gem tai san co djnh dang xay dt,mg va dU'Q'C ghi
thea gia gee. Chi phi nay baa gem cac chi phi ve xay dl,l'ng nM may, may m6c
thiet bi va cac chi phi trl,l'c tiep khac. Chi phi xay dl,l'ng cO' ban d& dang chi dU'Q'c tinh
hao khi cac tai san nay hoan tMnh va dU'a vao d(>ng.
3.11 Chi phi cii vay
Chi phi di vay baa gem lai tien vay va cac chi phi khac phat sinh lien quan trl,l'c tiep den cac
khoan vay cua doan va d'U'Q'C toan nhU' chi phi trong ky khi phat sinh.
3. 12 Cac chi phi tra trLP&c
Cac chi phi tra trU'&c baa gem chi phi tra tm&c chi phi tra tm&c dai tren
bang can doi ke toan hQ'p gilia nien dQ va dU'Q'C phan bo trong khoang th<Yi gian tra
tm&c cua cac chi phi d6 tU'O' ng t:mg v&i cac lqi ich kinh te dU'Q'c ra tti cac chi phi nay.
3.13 H()'p nhat kinh doanh va l()'i the thLPO'ng
Cac giao djch hqp kinh doanh dU'Q'C toan ke toan thea phU'O'ng phap gia mua.
Gia phi hqp kinh doanh baa gem gia tri hqp ly ngay dien ra trao doi cua cac tai san
dem trao doi , cac khoan nq phai tra da phat sinh da thtia va cac c6ng Cl,l von do
ben mua phat hanh de doi quyen kiem soat ben bi mua, cong v&i cac chi phi lien quan
trl,l'c tiep den vi$c hqp kinh doanh. Cac tai san, nq phai tra c6 the xac d!nh dU'Q'C va nq
tiem tang da thlia trong giao djch hqp kinh doanh se dU'Q'C ghi ban dau
thea gia tri hqp ly ngay hqp kinh doanh.
LQ'i the thU'O'ng phat sinh tli hqp kinh doanh OU'Q'C xac djnh ban dau thea gia goc,
Ia phan chenh l$ch cua gia phi hqp kinh doanh so v&i phan s& hliu cua ben mua trong
gia tri hqp ly cua tai san, nq phai tra c6 the xac d!nh dU'Q'c va cac khoan nq tiem tang da ghi
Neu gia phi hqp kinh doanh hO'n gia trj hqp ly cua tai san thuan cua ben bi
mua, phan chenh l$ch d6 se dU'Q'C ghi nMn trl,l'c tiep vao baa cao ket qua dong kinh
doanh hqp gilia nien d.
Sau khi ghi nMn ban dau, IQ'i the thU'O'ng dU'Q'C xac djnh nguyen gia trli gia trj
phan bo lOy ke. Vi$c phan bo IQ'i the thU'O'ng dU'Q'C thl,l'c hi$n thea phU'O'ng phap dU'&ng
trong 1 o nam, Ia thai gian thu hoi IQ'i ich kinh te c6 the mang cho dean.
3.14 Dlw tLP vao cong ty lien ket
Cac khoan dau tU' vao cac cong ty lien ket dU'Q'C hqp theo phU'O'ng phap von chu sa
hliu. Cong ty lien ket Ia cac cong ty ma trong d6 doan c6 anh hU'&ng dang ke nhU'ng
kh6ng phai Ia c6ng ty con hay cong ty lien doanh cua doan. Thong thU'<Yng, doan
dU'Q'C coi Ia c6 anh hU'ang dang ke neu sa hliu tren 20% quyen bieu quyet.
Thea phU'O'ng phap von chu sa hliu, khoan dau tU' dU'Q'C ghi ban dau tren bang can
doi ke toan hqp giQ>a nien d thea gia gee, sau d6 dU'Q'C dieu chlnh thea nhling thay
doi cua phan sa hliu cua doan trong tai san thuan cua c6ng ty lien ket sau khi mua. LQ'i
the thU'O'ng phat sinh dU'Q'C phan anh trong gia tri con cua khoan dau tU' va dU'Q'C
ph an bo trong thai gian mU'<Yi (1 O) nam. Bao cao ket qua kinh doanh hqp nhat gifra
nien d phan anh phan sa hfru cua doan trong ket qua dong kinh doanh cua c6ng
ty lien ket sau khi mua.
18
Cong ty Co Kinh Do S09a-DN/HN
MINH SAO CAO TAl CHINH HO'P NHAT (tiep thea)
3. TOM TAT CAC CHiNH SACH KE TOAN CHU YEU (tiep thea)
3.14 Dau tLP vao cong ty lien ket (tiep thea)
Phan sa hCI'u cua doan trong lqi (lo) cua cong ty li en ket sau khi mua dU'Q'C phan
anh tren bao cao ket qua ho?tt dng kinh doanh hqp nhat giCJ>a nien d va phan sa hCJ>u cua
doan trong thay doi sau khi mua cua cac quy cua cong ty lien ket dU'Q'C ghi vao
cac quy. Thay doi lOy ke sau khi mua dU'Q'c dieu chTnh vao gia tri con cua khoan dau tU'
vao cong ty li en ket. Co tlic dU'Q'C tli cong ty lien ket dU'Q'C can trli vao khoan dau tU'
vao cong ty lien ket
Cac bao cao tai chinh cua cong ty lien ket dU'Q'C cung ky v&i cac bao cao tai chinh hqp
nhat giCJ>a nien d cua doan va sli dl,Jng cac chfnh sach ke toan nhat quan. Cac dieu
chTnh hqp nhat thfch hqp da dU'Q'C ghi de baa dam cac chinh sach ke toan dU'Q'c ap
dl,Jng nhat quan v&i doan trong trU'O'ng hQ'p can thiet
3.15 Dau tLP vao lien doanh dong kiem soat
Khoan dau tU' cua doan vao cO' sa kinh doanh dU'Q'C dong kiem soat dU'Q'C toan
thea phU'O'ng phap von chu sa hCI'u. Thea phU'O'ng phap von chu sa hCJ>u, khoan dau tU' cua
doan vao cO' sa kinh doanh dong kiem soat dU'Q'c trinh bay tren bang can doi ke toan
hqp nhat giCJ>a nien d thea gia goc, sau d6 dU'Q'C dieu chTnh thea phan sa hCJ>u cua
doan trong tai san thuan cua cO' sa kinh doanh dong kiem soat. Sao cao ket qua dng
ki nh doanh hQ'p nhat giCfa niem d phan anh phan sa hCI'u cua doan trong ket qua
dng kinh doanh cua cO' sa kinh doanh dong kiem soat sau khi mua.
Phan sa hCI'u cua doan trong IQ'i (lo) cua CO' sa kinh doanh dong kiem soat dU'Q'C
anh tren bao cao ket qua dng kinh doanh hqp nhat giCJ>a nien d va phan sa
hCI'u cua doan trong thay doi sau khi mua cua cac quy cua cO' sa kinh doanh dong ki em
soat dU'Q'c ghi nh$n vao quy. Thay doi lOy ke sau khi mua dU'Q'C dieu chTnh vao gia tri con
cua khoan dau tU' vao cO' sa kinh doanh dong kiem soat. Co tlic dU'Q'c tli cO' sa kinh
doanh dong kiem soat dU'Q'C can trli vao khoan dau tU' vao CO' ScY kinh doanh dong kiem
so at.
Cac bao cao tai chfnh cua co sa kinh doanh dong kiem soat dU'Q'C cung ky v&i cac bao
cao tai chinh hqp nhat giCJ>a nien d cua doan va sli dl,Jng cac chinh sach ke toan nhat
quan. Cac dieu chTnh hqp nhat thfch hqp da dU'Q'c ghi de bao dam cac chinh sach ke
toan dU'Q'C ap dl,Jng nhat quan v&i doan trong trU'O'ng hqp can thiet.
3.16 Dau tLP ch&ng khoan va cac khoan aau tLP khac
Dau tU' chling khoan va cac khoan dau tU' khac dU'Q'C ghi thea gia mua thl,J'c te. Dl,l'
phong dU'Q'c cho vi$c giam gia tri cua cac khoan dau tU' c6 the chuyen nhU'Q'ng dU'Q'C
tren thi tfU'O'ng vao ngay ket thuc ky ke toan giCJ>a nien d tU'O'ng ling v&i chenh l$ch giCJ>a
gia goc cua khoan dau tU' v&i gia tri thi trU'O'ng ngay ket thuc ky ke toan giCI'a nien d thea
hU'&ng dan cua Thong tU' s6 228/2009/TT-STC do S Tai chinh ban hanh ngay 7 thang 12
nam 2009. Tang hoc;lc giam so dU' tai khoan dl,l' phong dU'Q'c toan vao chi phi tai chfnh
tren bao cao ket qua dng kinh doanh hqp nhat giCJ>a nien d.
3.17 Cac khoan phai tra va chi phi trich trLP&c
Cac khoan phai tra va trich trU'&c dU'Q'C ghi nhi;ln cho so tien phai tra trong tU'O'ng lai lien
quan den hang h6a va d!ch vl,J da nhi;ln dU'Q'c rna khong phl,J thuc vao vi$c Ti;lp doan da
nh$n dU'Q'Ch6adO'ncuanhacungcaphaychU'a.
19
cong ty co phan Kinh 86 B09a-DN/HN
MINH BAO CAO TAl CH[NH HQ'P NHAT (tiep theo)
3. TOM TAT CAC CHiNH SACH KE TOAN CHU YEU (tiep theo)
3.18 Trich tr9' cap thoi
TrQ' cap thai vi$c cho nhan vien dU'Q'C trich trU'&C vao cuoi moi nam bao cao cho toan bo
ngU'ai lao dong da lam viec T$p doan dU'Q'C hO'n 12 tMng cho den ngay 31 thang 12
nam 2008 v&i mlic trfch cho moi nam lam viec tinh den ngay 31 tMng 12 nam 2008
mot nlia mlic IU'O'ng binh quan tMng theo Lu$t Lao dong, Lu$t Bao Xa hoi va cac van
ban hU'&ng dan c6 li en quan. Tli' ngay 1 tMng 1 nam 2009, mlic IU'O'ng binh quan thang
tinh trQ' cap thai viec se dU'Q'C dieu chlnh vao cuoi moi ky bao cao theo mlic IU'O'ng binh
quan cua 6 tMng gan nhat tinh den thai ket thuc ky ke toan giO'a nien do. Tang hay
giam cua khoan trich tm&c nay se dU'Q'C ghi nh$n vao bao cao ket qua dong kinh
doanh hQ'p nhat giO'a nien do.
Khoan trQ' cap thai viec trich trU'&c nay dU'Q'C sli dl,Jng tra trQ' cap thai viec cho ngU'ai lao
dong khi cham dlit hQ'p dong lao dong theo 8ieu 48 cua Bo lu$t Lao dong.
3.19 Cac nghi{jp bang ngo9i
T$p doan da ap dl,Jng CMKTVN so 10 va Thong tU' 179 toan cac khoan chenh 1$ch
ty gia tli' ngay 31 thang 12 nam 2012.
Thee d6, cac nghiep vl) phat sinh cac dO'n vi tien te khac v&i dO'n vi tien te ke toan cua
T$p doan Ia VND dU'Q'C toan theo ty gia giao dich vao ngay phat sinh nghiep vl) .
ngay ket thuc ky ke toan giua nien do, cac khoan ml,Jc tai san va cong nQ' tien te c6 goc
te dU'Q'C danh gia theo ty gia mua vao cua ngan han9 thU'O'ng nO'i T$p doan
ma tai khoan thai l$p bang can doi ke toan hQ'p nhat giO'a nien do. Tat ca cac
khoan chenh lech ty gia thl,l'c te phat sinh trong ky va chenh lech do danh gia so dU' tien
t$ c6 goc t$ cuoi ky dU'Q'C toan vao bao cao ket qua dong kinh doanh hQ'p
nhat giO'a nien do.
Cach xlily chenh l$ch ty gia do danh gia so dU' c6 goc t$ cuoi ky theo CMKTVN so
1 ova Thong tU' 179 n6i tren kMc biet so v&i quy dinh trong Thong tU' 201 nhU' da dU'Q'C T$p
doan ap dl,lng trong ky ke toan sau thang ket thuc ngay 30 thang 6 nam 2012. Cac khac biet
giO'a CMKTVN so 1 0/Thong tlJ' 179 va Thong tU' 201 dU'Q'C trl nh bay trong Thuyet minh 3.1.
3.20 Co phitw ngan quy
Co phieu ngan quy hien s6 co phieu cua Cong ty do T$p doan mua va dU'Q'c ghi nh$n
thee nguyen gia va trli' vao von chu sa hO'u. T$p doan kh6ng ghi nh$n lai ho$c lo khi mua,
ban, tai phat hanh hO$C huy cac c6ng Cl) VOn ChU Sa hO'u CUa minh.
3.21 Lai tr{m co phitw
Lai cO' ban tren co phieu dU'Q'C tinh each chia IQ'i nhu$n thuan sau thue thu nh$p
doanh nghi$p, trU'&C khi trfch l$p quy khen thU'ang va phuc IQ'i, phan bo cho co dong sa
hO'u co phieu pho thOng cua Cong ty cho so IU'Q'ng binh quan gia quyen cua so co phieu
pho thong dang IU'u hanh trong ky.
Lai suy giam tren co phieu dU'Q'C tinh each chia IQ'i nhu$n ho$c lo sau thue phan bo
cho co dong sa hO'u co phieu pho thong cua Cong ty (sau khi da dieu chlnh cho co tlic cua
co phieu U'u dai c6 quyen doi) cho s6 IU'Q'ng binh quan gia quyen cua s6 co phieu
pho thong dang IU'u hanh treng nam va so IU'Q'ng blnh quan gia quyen cua co phieu pho
thong se dU'Q'c phat hanh trong tmang hQ'p tat ca cac co phieu pho thong tiem nang c6 tac
dong suy giam deu dU'Q'c thanh co phieu pho thong.
3.22 Thong tin theo b9
Mot bo ph$n Ia mot hQ'p phan c6 xac dinh rieng biet cua T$p doan tham gia vao viec
cung cap cac san pham ho$c dich Vl) lien quan (bo ph$n dU'Q'C chia theo dong kinh
doanh) hO$C CUng cap san pham hO$C dich Vl) trong mot m6i tmang kinh te Cl) (bO ph$n
dU'Q'C chia theo khu Vl,I'C dia ly). Moi mot bO ph$n nay chiu rui ro va thu dU'Q'C IQ'i ich khac
bi$t so v&i cac bo ph$n khac.
20
MINH BAO CAO TAl CHINH HO'P NHAT theo)
vao ngay 30 thang 6 nam 2013 va cho ky toan sau thang thuc cung ngay
3. TOM TAT CAC CHiNH SACH Ki: TOAN CHU Yi:U theo)
3.23 Phiin chia l9'i
LQ'i thuan sau c6 the dU'Q'c chia cho cac co dong sau khi dU'Q'C hoi dong Co
dong phe duy$t va sau khi da trfch cac quy dl,l' phOng theo Dieu 1$ Cong ty va cac quy
djnh cua phap Vi$t Nam.
doan trfch cac quy dl! phong sau til IQ'i thuan sau cua doan theo de
nghi cua Hoi dong Quan tri va dU'Q'C cac co dong phe duyet 8<;1i hoi dong Co dong
thU'O>ng nien.
Quy di,J' phong tai chfnh
Quy nay dU'Q'C trich de bao ve dong kinh doanh thong thU'O>ng cua doan trU'cYC
cac rui ro thiet kinh doanh, de dll phong cho cac khoan lo hay thiet ngoai
dl,l' do cac nguyen nhan khach quan do cac trU'O>ng hQ'p bat kha khang nhU' hoa
ho1;1n, bat On CUa tinh hl nh kinh va tai ch fnh trong nU'cYC hay nU'cYC ngoai.
Quy cJau ti.J' phtlt tritm
Quy nay dU'Q'C trfch ph1,1c v1,1 viec m& rong ho1;1t dong dau tU' chieu sau cua
doan.
Quy khen thU'&ng va phUc IQ'i
Quy nay dU'Q'C trfch de khen thU'&ng, khfch chat, dem IQ' i fch chung va
nang cao phuc IQ'i cho cong nhan vien va dU'Q'c ghi nhU' Ia mot khoan nQ' phai tra tren
bang can doi toan hO'P nhat giCPa nien do.
c6 tt.fc
Co tll'c phai tra dU'Q'C de nghi b&i Hoi dong quan trj cua doan va dU'Q'C phan lo<;ii nhU'
mot Sl,l' phan phoi cua IQ'i ChU'a phan phoi trong khoan m1,1c von chu sa hCPu tren
bang can doi toan hQ'p nhat giCPa nien do cho khi dU'Q'C cac co dong thong qua
8<;1i hQi dong co dong ThU'O>ng nien. Khi d6, co tll'c se dU'Q'C ghi nhU' mot khoan nQ'
phai tra tren bang can doi toan hQ'p nhat giCPa nien do.
3.24 Ghi doanh thu
Doanh thu dU'Q'c ghi khi doan c6 kha nang dU'Q'C cac IQ'i ich kinh c6 the
xac dinh dU'Q'C mot each Doanh thu dU'Q'C xac djnh theo gia tri hQ'p ly cua cac
khoan da thu se thu dU'Q'c sau khi trll di cac khoan khau thU'ang giam gia
hang ban va hang ban bi tra l<;1i. Cac dieu kien ghi Cl,l the sau day cOng phai dU'Q'C dap
LJ'ng khi ghi doanh thu:
Doanh thu ban hang
Doanh thu ban hang dU'Q'C ghi khi cac rui ro trong va cac quyen s& hCPu hang h6a
aa dU'Q'c chuyen sang ngU'O>i rnua, thU'O>ng Ia trung v&i viec chuyen giao hang h6a.
Doanh thu cung djch vv
Doanh thu cung cap djch VI,J dU'Q'C ghi khi djch Vl,l da dU'Q'C cung cap.
Titm tai
Doanh thu dU'Q'C ghi khi tien lai phat sinh tren ca sa trfch trU'&c (c6 trnh IQ'i tll'c ma
tai san dem l1;1i) triJ khi kha nang thu hoi tien lai kh6ng
c6 tt.fc
Doanh thu dU'Q'C ghi khi quyen dU'Q'C khoan thanh toan co tll'c cua doan
dU'Q'C xac
21
MINH BAO CAO TAl CHINH HO'P NHAT (tiep theo)
3. TOM TAT CAC CHiNH SACH Ki: TOAN CHU Yi:U (tiep theo)
3.25 Thue
thu hanh
Tai san thue thu va thue thu phai np cho ky hi$n hanh va cac ky tru>&c dU'Q'C
xac djnh so dl,J' kien phai nop cho OU'Q'C thu hoi til) CO' quan thue, dl,J'a tren
cac mlic thue va cac thue c6 hi$u ll!c den ngay ket thuc ky ke toan giCI'a nien do.
Thue thu nht;lp hi$n hanh duqc ghi vao bao cao ket qua dong kinh doanh hqp
giCI'a nien do trll trU'ang hqp thue thu pMt sinh lien quan den mot khoan
ml,JC dU'Q'C ghi vao von chu s& hCI'u, trong trU'ang hqp nay, thue thu hi$n hanh
cOng dU'Q'C ghi nMn trl,J'c tiep vao von chu s& hCI'u.
doan chf dll'Q'c bu trll tai san thue thu hi$n hanh va thue thu hi$n hanh phai
nop khi doan c6 hqp phap dU'Q'C bu trll giCI'a tai san thue thu hi$n hanh v&i
thue thu hi$n hanh phai tra va doan dl! d!nh thanh toan thue thu hi$n hanh
phai nop va tai san thue thu hi$n hanh tren CO' SQo thuan.
thu hoan l9i
Thue thu nh$p hoan dU'Q'C xac dinh cho cac khoan chenh l$ch thai ngay ket thUc
ky ke toan giCI'a nien do giCI'a cO' s& tinh thue thu cua cac tai san va nq phai tra va gia
tri ghi so cua chung cho m1,.1c dich cac bao cao tai chinh hqp nhat giCI'a nien do.
Thue thu hoan phai tra dU'Q'c ghi cho ca cac khoan chenh l$ch thai
chiu thue, trll:
t> Thue thu hoan phai tra pMt sinh til ghi ban dau cua mot tai san hay nq
phai tra til mot giao djch ma giao djch nay kh6ng c6 anh hU'&ng den lqi nhu$n ke toan
lqi tinh thue thu Ia trnh thue) thai diem phat sinh giao d!ch;
va
t> Cac chenh l$ch thai chiu thue v&i cac khoan dau tll' vao cong ty con, cong
ty lien ket va cac khoan von g6p lien doanh khi c6 kha nang kiem soat thai gian hoan
nh$p khoan chenh l$nh thai va khoan chenh l$ch thai se kh6ng
dU'Q'C hoan nMp trong tll'ang lai c6 the dl,J' doan.
Tai san thue thu hoan dll'Q'C ghi cho ca cac chenh l$ch thai dU'Q'C
trll, gia tri dll'Q'C trll chuyen sang cac nam sau cua cac khoan Ia tinh thue va cac
khoan U'u dai thue chU'a sli dl)ng, khi trong tll'O'ng lai se c6 lqi tinh thue de
sli d1,.1ng nhCI'ng khoan chenh l$ch thai dU'Q'C trll, cac khoan Ia tinh thue va cac Ll'U
dai thue chU'a sli d1,.1ng nay, trll:
t> Tai san thue thu hoan pMt sinh til ghi nMn ban dau cua mot tai san nq
phai tra til mot giao djch ma giao d!ch nay kh6ng c6 anh hll'&ng den lqi ke toan
lqi nhu$n tinh thue Ia tinh thue) thai diem phat sinh giao dich; va
ca cac chenh l$ch thai dU'Q'C trll phat sinh til cac khoan dau tll' vao cac
cong ty con, cong ty lien ket va cac khoan von g6p lien doanh khi Ia chenh
l$nh thai se dU'Q'C hoan trong tll'O'ng lai c6 the dl! doan dU'Q'C va c6 lqi
chiu thue de sli d1,.1ng dU'qc khoan chenh l$ch thai d6.
Gia tri ghi so cua tai san thue thu hoan phai dU'Q'C xem xet vao ngay ket thuc ky
ke toan giCI'a nien do va phai giam gia tri ghi so cua tai san thue thu hoan den mlic
dam bao c6 du lqi tinh thue cho phep lqi ich cua mot phan toan bo
tai san thue thu hoan dll'Q'C SLP dl,Jng. Cac tai san thue thu nht;lp hoan ChU'a ghi
tru>&c day dU'qc xem xet vao ngay ket thuc k ke toan giCI'a nien do va dll'Q'C ghi
nMn khi c6 du lqi tinh thue de c6 the sli d1,.1ng cac tai san thue thu
hoan chU'a ghi nay.
Tai san thue thu hoan va thue thu hoan phai tra dll'Q'c xac dinh theo thue
suat dl! trnh se ap d1,.1ng cho nam ma tai san dU'Q'C thu hoi hay nq phai tra dU'Q'C thanh toan,
dl,J'a tren cac mlic thue suat va lu$t thue C6 hi$u ll,J'C vao ngay ket thuc ky ke toan giCJ'a nien
do.
22
Cong ty Co Kinh 86
MINH BAO CAO TAl CH[NH HO'P NHAT GIO'A DO (tiep theo)
3. TOM TAT CAC CHiNH SACH Kt: TOAN CHO Yt:U (tiep theo)
3.25 Thue (tiep theo)
ThutJ thu hofm l?i (tiep theo)
B09a-DN/HN
Thue thu nh$p dU'Q'c ghi vao bao cao ket qua dng kinh doanh hqp nhat
giCI'a nien d tni trU'&ng hqp thue thu phat sinh lien quan den mt khoan ml,Jc
dU'Q'c ghi vao v6n chu s& hCI'u, trong tm&ng hqp nay, thue thu cOng
dU'Q'C ghi nh$n tn,J'c tiep vao v6n chu s& hCI'u.
doan chi dU'Q'c bu tni cac tai san thue thu hoan va thue thu hoan phai
tra khi doan c6 hQ'p phap dU'Q'c bu tni giCI'a tai san thue thu hi$n hanh v&i
thue thu hi$n hanh tra va cac tai san thue thu hoan va thue thu nMp
hoan phai tra lien quan t6i thue thu nh$p dU'Q'C quan ly b&i cung mt CO' quan thue doi
v&i cung mt dO'n vi chju thue T$p doan dl,J' dinh thanh toan thue thu nh$p hi$n hanh
phai tra va tai san thue thu nh$p hi$n hanh tren CO' sa thuan thu hbi tai san dbng th&i
v&i vi$c thanh toan nq phai tra trong tling ky tU'O'ng lai khi cac khoan trong yeu cua thue thu
nh$p hoan phai tra tali san thue thu nh$p hoan dU'Q'C thanh toan thu hbi .
3.26 Cong tai chinh
Ghi !lin aau va trinh bay
Tai san tai chinh
Thong tU' s6 210/2009/TT-BTC do B Tai chinh ban hanh ngay 6 thang 11 nam 2009,
hU'&ng dan ap dl,Jng Chutm ml,J'c Bao cao Tai chinh Qu6c te trinh bay bao cao tai chinh
va thuyet minh thong tin d6i v&i cong cl,J tai chinh ("ThOng tU' 210") c6 hi$u ll,J'c cho cac nam
tai chinh dau tli sau ngay 1 thang 1 nam 2011 .
Tai san tai chinh, theo vi cua Thong tU' 210 cho ml,Jc dich thuyet minh trong cac bao
cao tai chinh hqp nhat giCI'a nien d, dU'Q'C mt each phu hqp thanh tai san tai
chinh dU'Q'c ghi nh$n theo gia tri hqp ly thong qua bao cao ket qua dng kinh doanh
hqp nhat giCI'a nien d, cac khoan cho vay va phai thu, cac khoan dau tU' giLl' den ngay dao
tai san tai chinh sang de ban. T$p doan quyet dinh vi$c phan cac tai san
tai chinh nay th&i diem ghi nh$n lan dau.
th&i diem ghi nh$n lan dau, tai san tai chinh dU'Q'C xac dinh theo nguyen gia cng v&i
cac chi phi giao djch trl,J'c tiep c6 lien quan.
Cac tai san tai chinh cua T$p doan bao gbm va cac khoan gLI'i cac khoan
phai thu khach hang va phai thu khac, cac khoan cho vay, cac dau tU' ngan va dai hG!n.
NQ' phai tra tai chinh
NQ' phai tra tai chinh, theo vi cua Thong tU' 210 cho ml,Jc dich thuyet minh trong cac
bao cao tai chinh hQ'p nhat giCI'a nien d, dU'Q'C phan mt each phu hqp thanh cac nq
phai tra tai chfnh dU'Q'C ghi nh$n thong qua bao cao ket qua ho?t dong kinh doanh hQ'p nhat
giCI'a nien d cac khoan nQ' phai tra tai chinh dU'Q'c xac djnh theo gia tri phan b6. T$p
doan xac dinh vi$c phan cac nq phai tra tai chinh th&i diem ghi nh$n lan dau.
Tat ca nq phai tra tai chinh dU'Q'C ghi nh$n ban dau theo nguyen gia cng v&i cac chi phi
giao dich trl,J'c tiep c6 lien quan.
Nq phai tra tai chinh cua doan bao gbm cac khoan phai tra ngU'&i ban va cac khoan
phai tra khac va cac khoan vay va nq.
Gia tri sau ghi nMn !lin allu
Hi$n khong c6 yeu cau xac djnh gia tri cua cac cong Cl,J tai chinh sau khi ghi nh$n ban
dau.
Bu trlf cac cong c1,1 tai chfnh
Cac tai san tai chinh va nq phai tra tai chinh dU'Q'C bu trli va gia trj thuan se dU'Q'C trinh bay
tren bang can d6i ke toan hqp nhat giCI'a nien d neu, va chi neu, T$p doan c6 hQ' p
phap de thl,J'c hi$n vi$c bU trli cac gia tri da dU'Q'C ghi nay va c6 y dinh bu trli tren cO'
s& thuan, thu dU'Q'c cac tai san va thanh toan nq phai tra dbng th&i.
23
MINH BAO CAO TAl CHfNH HO'P NHAT GIO'A DO (tiep theo)
4. HQ'P NHAT KINH DOANH VA LQ'I THE THU'O'NG
4.1 Ht;Yp nhat kinh doanh
Theo Nghi quyet hi Dong Co dOng ThU'&ng nien nam 2013 ngay 12 thang 4 nam 2013,
cac co dOng cua COng ty da chap thuc;':ln va thOng qua vi$c sap nhc;':lp COng ty Co phan
Vinabico ("Vinabico") dU'&i hlnh thlic phat hanh co phieu m&i cho cac co dOng hi$n hCPu cua
Vinabico theo ty 1$ 1:2,2 (1 co phieu cua COng ty se dU'Q'C hoan doi v&i 2,2 co phieu cua
Vinabico).
Ngay 28 thang 6 nam 2013, cong ty da hoan tat viec phat Mnh 1.1 05.645 co phieu m&i v&i
menh gia moi co phieu Ia 10.000 VND cho mvc dfch hoan doi co phieu cua Vinabico. Gia trj
hqp ly thai cua cac tai va nq phai tra c6 the xac d!nh dU'qc cua Vinabico vao ngay
hqp nhat kinh doanh dU'Q'C trinh bay nhU' sau:
Taisan
Tai san, nha xU'&ng va trang thiet bi
Phai thu khach hang
Hang ton kho
Tien va cac khoan tU'O'ng dU'ang tien
Cac khoan dau tU'
Tai san khac
Tai san vO hi nh
Tai san dai khac
NQ' phc\i tra
Phai tra ngU'&i ban
PMi tra khac
Tong tai san thu&n
Tong tai san thu&n bj hQ'p nhat, 48,8%
Lqi the thU'O'ng phat sinh tll' vi$c hqp nhat
Tong gia phi hQ'p nhat kinh doanh
Gia tri hqp 19 thai ghi
ngay hqp nhat
VND
7.388.107. 304
5.235.691.428
2.801 .038.999
2.829.719.234
41.174.484.744
3.823.496.136
7.462.892.695
10.688.039.534
81.403.470.074
1.364.916.322
15.994.860.175
17.359.776.497
64.043.693.577
31.252.450.241
21 .044.558.259
52.297.008.500
Tong chi phi cho vi$c hqp nhat kinh doanh Ia 52.297.008.500 VND bao gom vi$c phat hanh
1.105. 645 co phieu pho thOng v&i gia tri hqp ly Ia gia thi trU'6'ng cua co phieu COng ty vao
ngay hqp nhat kinh doanh, Ia 47.300 VND moi co phieu.
24
MINH BAO CAO TAl CH[NH HOP NHAT GIO'A DO theo)
vao ngay 30 thang 6 nam 2013 va cho ky ke toan sau thang thuc cung ngay
4. HQ'P NHAT KINH DOANH VA LQ'I THE THU'O'NG theo)
4.2 LC)'i the thlFO'ng
809a-DN/HN
Lqi the thLJ'O'ng mc;Ji dU'Q'C phan b6 theo phU'O'ng phap dU'O>ng trong khoang thai gian
1 o nam ke tli ngay mua. Gia tri pMn b6 trong ky va gia tri ph an b6 lOy vao ngay thuc
ky toan giCi'a nien do dU'Q'C trinh bay nhU' sau:
Nguyen gia
Tang trong ky do hQ'p nhat kinh doanh
30 thang 6 nam 2013
Gia tr! khau trw luy
Khau trli trong ky
30 thang 6 nam 2013
Gia trj con
30 thang 6 nam 2013
5. TIEN VA cAc KHOAN TU'O'NG DU'O'NG TIEN
Tien mat
Tien gU:i ngan hang
Tien dang chuyen
Cac khoan tU'O'ng dU'O'ng tien
TONG CQNG
30 thtlng 6
nam 2013
2.244.820. 524
148.599.211.723
1.872.955.500
1.304.664.591.845
1.457.381.579.592
Gia tri
VND
433.015.187.595
21 .044.558.259
454.059.745.854
83.094.236.290
21.795.557.815
104.889.794.105
349.920.951.305
349. 169.951.749
VND
31 thtlng 12
nam 2012
1.459.782.477
211 .785.272.910
1.903.992.000
614.310.211.907
829.459.259.294
Cac khoan tU'O'ng dU'O'ng tien the hi$n khoan tien glii tc;Ji ngan hang v&i ky hc;Jn dU'&i ba
thang va hU'ang lai suat theo lai suat tien gtii c6 the ap dt,mg.
25
Cong ty co phan Kinh 86 B09a-DN/HN
MINH BAO CAO TAl CH[NH HO'P NHAT GIO'A NltN 80 (tiep theo)
6. CAC KHOAN PHAI THU NGAN
VND
30 thang 6 31 thang 12
nam 2013 nam 2012
Phai thu khach hang 144.255.042.319 180.529.903.420
Trong c16:
Phai thu cac ben lien quan
(Thuyet minh s6 27) 51.035.196.382 51.543.851.651
Phai thu cac ben th& ba 93.219.845.937 128.986.051. 769
Tra trU'&c cho ngU'<Yi ban 132.545.461 .905 196.058.013.223
Trong c16:
Tra trLP&c ben lien quan
(Thuyet minh s6 27) 22.030.392. 142 27.929.026.963
Tra trLP&c cac ben th& ba 110.515.069.763 168. 128.986.260
Cac khoan phai thu khac 579.991.671.414 507.157.423.689
Trong c16:
Phai thu cac ben lien quan
(Thuyet minh s6 27) 378.343.803.871 344.901. 764.350
Phai thu tCf ban khoan cJ/Ju tLP 156. 776. 698.020 156. 776. 698. 020
Lai gifi 13.107.970.294
Phai thu kh8c 31.763.199.229 5.478.961.319
Dll phong phai thu l<h6 doi
(1.958.1 05.877) (1.631 .142.631)
GIA TR! THUAN CUA cAc KHOAN PHAI
THU NGAN
854.834.069.761 882.114.197.701
7. HANG TON KHO
VND
30 thang 6 31 thang 12
nam 2013 nam 2012
Nguyen lieu 215.786.039.954 184.979.783.982
Hang h6a 2.050.530.589 2.586.365.048
Cong c1,1, d1,1ng cl,J 34.806.676.903 28.842.914.533
Thanh pham 56.350.075.269 93.969.539.629
Hang mua dang di dU'<Yng 18.071.637.096 10.239.873.840
Chi phf san xuat kinh doanh d& dang
4. 194.688.144 3.327.274.866
Gia gOc hang t6n kho 331 .259.647.955 323.945.751.898
Dll phong giam gia hang ton l<ho
(4.083.140.658) (7.339.802.889)
GIA TR! THUAN
327.176.507.297 316.605.949.009
26
Cong ty C6 Kinh 86
MINH BAO CAO TAl CHiNH HO'P NHAT GIO'A DO theo)
vao ngay 30 thang 6 nam 2013 va cho ky toan sau thang ket thuc cung ngay
8. TAl SAN CO D!NH HO'U HiNH
Nha cua va Maym6c
true va bi
Nguyen gia
31 thang 12 nam 2012 391.412.863.319 1.091.707.291.181
Tang trong ky 15.290.378.952 71.163.002.681
Trang 66:
Mua mai 2. 916. 853.204 15.833. 176.409
Chuyen tu xay dt,mg ca ban d& d.ang 12.373.525. 748 55.329.826.272
Giam trong ky (838.147.947) (50.496.715.315)
Trang 66:
Thanh ly, nhU'qng ban - (6.210. 771.997)
Phan
(838.147.947) (44.285.943.318)
30 thang 6 nam 2013
405.865.094.324 1.112.373.578.547
Trang 66:
Da khiw hao 16.869.598.273 129. 105.387.116
Gia trj hao lOy
31 thang 12 nam 2012 92.033.184.946 547.364.507.782
Khau hao trong ky 11 .635.369.262 50.832.107.891
Giam trong ky (724.172.164) (43.388.530.024)
Trang 66:
Thanh ly, nhwng ban - (5. 536.639. 867)
Phan
(724. 172. 164) (37. 851. 890. 157)
30 thang 6 nam 2013
102.944.382.044 554.808.085.649
Gia trj con
299.379.678.373 544.342.783.399
30 thang 6 nam 2013
302.920.712.280 557.565.492.898
B09a-DN/HN
VND
PhU'ang bf
van phong Tong cng
133.612.141.888 72.835.515.618 1.689.567.812.006
3.577.405.848 6.341.891.868 96.372.679.349
471.880.073 4. 654. 751.193 23.876. 660. 879
3. 105.525. 775 1.687.140.675 72.496.018.470
(4.774.143.036) (14.323.767.111) (70.432. 773.409)
(3. 880.026. 000) (720. 408. 008) (10.811.206.005)
(894. 117. 036) (13.603.359.103) (59.621.567.404)
132.415.404.700 64.853.640.375 1.715.507.717.946
11.743.608.889 22. 725.433.655 180.444.027.933
56.182.891.435 52.010.688.781 747.591.272.944
8.008.149.587 5.170.302.125 75.645.928.865
(4.443.248.753) (11.100.199.914) (59.656.150.855)
(3. 700. 508. 382) (676.513.413) (9.913.661.662)
(742. 740.371) (10.423.686.501) (49. 742.489.193)
59.747.792.269 46.080.790.992 763.581 .050.954
77.429.250.453 20.824.826.837 941 .976.539.062
72.667.612.431 18.772.849.383 951.926.666.992
T$p doan da sl.f d1,mg nha ci.Ya, v$t true, may moe bi va phuang ti$n v$n chuyen vai gia tri con Ia 337.787.259.747 VND lam tai san chap
cho cac khoan vay va dai tll' cac ngan hang. Chi duqc the hi$n trong cac minh so 13 va 19.
27
MINH BAO CAO TAl CHfNH HQ'P NHAT GIO'A DO (tiep theo)
9. TAl SAN cO D!NH VO HiNH
Nguyen gia
Mua m&i
Phan
30 thang 6 nam 2013
Trang d6:
Da khau trlf het
Gia trj tril' li.iy
Khtw trl.P trong ky
Phan
30 thang 6 nam 2013
Gia trl con
30 thang 6 nam 2013
ThU'ang
Quyen
sil' dt,mg dat
16.591.966.348 64.772.106.766
- -
- (1.496.276.950)
16.591.966.348 63.275.829.816
- -
3.318.393 .. 116 7.794.602.688
829.598.471 837.294.616
- (1 37.158.719)
4.1 47.991.587 8.494. 738.585
13.273.573.232 56.977.504.078
12.443.974.761 54.781.091.231
Phan mem
may tinh
76.563.143.961
231 .829.865
(1 .500.000.000)
75.294.973.826
1. 944. 899.855
27.841.536.558
3. 758.624.344
(1 .269.344.115)
30.330.816.787
48.721 .607.403
44.964.157.039
28
Lc;Yi the quyen
thue dat
55.268.061.157
-
-
55.268.061 .157
-
5.130.627.365
1.537.167.554
-
6.667.794.919
50.137.433.792
48.600.266.238
Moi quan v&i
khach hang
277.615.077.188
-
-
277.615.077.188
-
34.701 .884.648
8.675.471.163
-
43.377.355.811
242.913.192.540
234.237.721.377
B09a-DN/HN
VND
Khac Tong cng
2.000.000.000 492.810.355.420
- 231.829.865
2.996.276.950
4.996.276.950 493.042.185.285
2. 000. 000.000 3. 944. 899.855
2.000.000.000 80.787.044.375
274.813.848 15.912.969.996
1.406.502.834
3.681 .316.682 96.700.014.371
- 412.023.31 1.045
1.314.960.268 396.342.170.914
MINH BAO CAO TAl CHINH HO'P NHAT GIO'A 80 theo)
vao ngay 30 thang 6 nam 2013 va cho ky toan sau thang ket thuc cung ngay
10. BAT DQNG SANDAU TU'
Nguyen gia
31 thang 12 nam 2012 va 30 thang 6 nam 2013
Gia tr! khau hao lOy
KhEIU hao trong ky
30 thang 6 nam 2013
Gia tr! con
30 thang 6 nam 2013
B09a-DN/HN
VND
Nha may
34.524.970.816
10.506.673.217
1.286.694.51 4
11.793.367.731
24.018.297.599
22.731.603.085
Befit dong san dau tU' bao gem mot nha XU'&ng dang cho C6ng ty Co phan Tribeco Mien Bic
thue trong v6ng 15 nam, tCY ngay 25 thang 5 nam 2007. dong san dau tU' dU'O'C trfch
hao trong 13,5 nam bit dau tCY ngay 17 thang 11 nam 2008. Gia tri hO'P ly cua
dong san dau tU' chU'a dU'Q'c doan danh gia va xac d!nh vao ngay 30 thang 6 nam
2013. Tuy nhien, Ban Tong Giam doc doan danh gia gia tri thi trU'6'ng cua
dong san dau tU' dang cao hO'n gia tri ghi so vao ngay ket thuc ky ke toan giCPa nien do.
11. CHI PHi XAY Dl)'NG CO' BAN DeY DANG
Lip di;lt may m6c
Phat trien phan mem
Xay dt,mg nha may m&i
KMc
TONG CQNG
12. cAc KHOAN DAU TU'
30 thang 6
nam 2013
119.522.784.779
3.581.574.577
3.501 .633.199
6.155.939.849
132.761.932.404
VND
31 thang 12
nam 2012
83.046.025.998
3.581.574.577
5.510.118.012
5.792.023.881
97.929.742.468
12.1 Dau tU' vao cac cong ty lifm ket va cong ty lifm doanh dong kiem soat
Gia tri aau tl.f
C6ng ty lien va lien doanh 30 thang 6 31 thang 12
a6ng ki!Jm soat s& h[fu nam 2013 s& h[fu nam 2012
% VND % VND
cong ty co phan Dau tU'
Lavenue ("Lavenue") 50,00 1.050.000.000.000 50,00 1.050.000.000.000
C6ng ty TNHH Tan An PhU'6'c
("TAP") 49,00 204.300.000.000 49,00 204.300.000.000
cong ty co phan dong
san Thanh Thai ("TTR") 30,00
1.800.000.000
30,00
1.800.000.000
TONG CQNG
1.256.100.000.000 1.256.100.000.000
29
MINH BAO CAO TAl CHINH HOP NHAT GIO'A >0 (tiep theo)
vao ngay 30 thang 6 nam 2013 va ky ke toan sau thang ket thuc cung ngay
12. cAc KHOAN >AU TU' (tiep theo)
12.2 Cac khoan dau tiP ngan h911
Gia trj thuAn cua chU>ng khoan l<inh doanh
Chling khoan kinh doanh
Trong a6,
c6 phieu niem yet
Cong ty c6 phan aoan Thien Long
Quy Can Prudential
Ngan Thli'O'ng c6 phan A Chau
Cong ty Co phan CO' 8i$n
Cac c6 phieu khac
c6 phieu chU'a niem yet
doan Bao hil!m Vien 8ong
T6ng Cong ty Bia- RLI'Q'U- NL/'&c giai khat
Sai Gon
01,1' phong giam gia aau tll' cht:rng khoan
30 th8ng 6 nam 2013 31 th8ng 12 nam 2012
SoiU'(Yng Gia tri s61U'Q'ng Gia tri
VNEJ VNEJ
27.985.194.344 24.265.947.837
1.828.486 44.019.975 905 1.991.386 48.737.879.600
455.281 15.885.188.911 455.281 15.885.188.911
1.040.000 10.860.118.000 1.040.000 10.860.118.000
27.341 1. 017.977.251 27.412 1.021 .814.918
18.144 252.000.000 91 .044 1.458.264. 693
200 8.299.143 90. 129 3.516.100.478
237.520 12.496.392.600 237.520 12.496.392.600
50.000 3.500.000.000 50.000 3.500.000.000
Gia trj thuAn cua cac khoim dAu tU' khac
Cac khoan aau tll' ngan
(16.034.781 .561)
213.717.036.288
221. 217.036.288
(24.471 .931 ' 763)
213.217.036.288
225.717.036.288
Trong a6:
EJ!Ju tU' trai phieu h?n
Trai phieu cua Cong ty C6
CO' di$n
f)/Ju tU' h?n kh8c vao cac ben lien quan
Trong a6:
Cho Cong ty TNHH 8au tll' Kinh 86 vay
Cho Cong ty C6 phan Hung VLI'O'ng vay
Cho Cong ty 8at vay
Cho cong ty c6 ph an 8au tll'
va Thli'O'ng Vimec vay
Cho Cong ty Tribeco Bi nh DL/'O'ng vay
Titm glfi c6 ky h?n
Dv phong aau tll' khac
Gia trj thuAn cua cac khoan d.iu tU' ng&n
12.3 Cac khoan dau tiP dai h9n
Cht:mg khoan
Trong a6:
Co phieu chU'a niem yet
Cong ty Dau tll' Cht:rng Khoan
Y te san Viet
TONG CQNG
98.000.000
98.000.000
220.619.036.288
151 .919.036.288
35.700.000.000
15.000.000.000
10.000.000.000
8.000.000.000
500. 000. 000
(7.500.000.000)
241.702.230.632
98.000.000
98.000.000
225.619.036.288
156.919.036.288
35.700.000.000
15.000.000.000
10.000.000.000
8.000.000.000
(12.500.000.000)
237.482.984.125
30 thang 6 nam 2013 31 fh{Jng 12 nam 2012
sotU'(Yng Gia tr; s6 IU'(Yng
VND
Gi a tr;
VNEJ
1.500.000 15.000.000.000 1.500.000 15.000.000.000
1.500.000 15.000.000.000 1 .500.000 15.000.000.000
15.000.000.000 15.000.000.000
30
Gong ty C6 phctm Ki nh )6
MINH BAO CAO TAl CHiNH HOP NHAT GIO'A DO theo)
13. VAY VA NQ' NGAN
Vay va nq ngan
Vay dai phai tra (Thuyet minh s6 19)
TONG CQNG
30 thang 6 nam 2013
423.442.335.239
145.782.151.755
569.224.486.994
B09a-DN/HN
VND
529.559.033.303
529.559.033.303
Cac khoan vay ngan tl.r ngan hang cua T$p doan cho mi.,IC dfch tai trq nhu cfiu von IU'U dong va so dU' vao ngay thuc ky toan giCra nien do dU'Q'C trlnh
bay nhU' sau:
Ngtm hang 30 thang 6
nam 2013
VND
Ky h9n vay Uii
%/nam
Khoan dam Mo
Ngan hang TNHH MTV H6ng Kong - ThU'qng Hai Vi$t Nam ("HSBC") 136.516.633.878 90 ngay ke tl.r ngay rut von 4,98 - 8,85 Tfn chap
May m6c thiet b! tr! gia
33.712.003.022 VND
Ngan hang TNHH Mot thanh vien Standard Chartered ("SCB")
Ngan hang Xuat Nh$p Khau Vi$t Nam ("Eximbank")
Ngan hang TMCP Dau tU' va Phat trien Vi$t Nam ("BIDV")
Ngan hang TMCP C6ng ThU'O'ng Vi$t Nam ("Vietinbank")
Ngan hang ThU'O'ng Co phfln Quan d(li ("MB")
Ngan hang Quae Vi$t Nam ("VIB")
Ngan hang ThU'O'ng Vi$t Nam - Chi nhanh Hai OU'O'ng ("VCB")
TONG CQNG
60.043.454.228 120 ngay ke tl.r ngay rut von
61.912.967.669 5 thang ke tl.r ngay rut von
3. 701 .663.504 5 thang ke tl.r ngay rut von
423.442.335.239
31
6 - 9,5
7
8
8 - 9
7,5 - 8,2
(Thuyet minh s6 8)
Tfn chap
Tfn chap
Tfn chap
Hang t6n kho tr! gia
57.713.532.430 VND
7-8 Tfn chap
8 Tfn chap
9 May moe b! (2 day
chuyem san xuat banh) tr!
gia 7.337.516.730 VND
. _ (Thuyet minh s6 8)

MINH BAO CAO TAl CHINH HO'P NHAT GIO'A 80 (tiep thee)
vao ngay 30 thang 6 nam 2013 va cho ky ke toan sau tMng ket thUc cung ngay
14. PHAI TRA NGU'Crl BAN
Phai tra cac ben thli ba
Phai tra cac ben lien quan
(Thuyet minh so 27)
TONG CQNG
15. NGU'Crl MUA TRA TRU'OC
Tra trU'&c tU> cac ben thli ba
Tra tm&c tlJ> ben lien quan
(Thuyet minh so 27)
TONG CQNG
VNEJ
30 thang 6 nam 2013 31 thang 12 nam 2012
201.739.992.439
19.208.633.674
220.948.626.113
257.155.299.694
17.462.956.852
274.618.256.546
VNEJ
30.323.722.573
104.852.253
30.428.57 4.826
37.523.901 .577
104.852.253
37.628.753.830
16. VA cAc KHOAN PHA.I NQP NHA NU'OC
Thue thu nh$p doanh nghi$p
(Thuyet minh so 26. 2)
Thue gia tri gia tang
Thue thu nh$p ca nhi!m
Thue xucflt nh$p khau
Cac thue khac
TONG CQNG
17. CHIPHiPHAITRA
Thue va phi chuym SLY d1,mg acflt
LU'O'ng thang 13 va thU'&ng
Chi phi tiep thi
Phi v$n chuyen
Hoa hong ban hang
Chi phf lai vay
Chi phf ti$n fch
Phf ban
Chi phf kMc
TONG CQNG
32
VNEJ
30 th8ng 6 nam 2013 31 thang 12 nam 2012
34.898.103.346
6.357.743.995
1.147.633.829
90.512.530
545.976.653
43.039.970.353
79.116.759.336
17.798.220.570
4.233.648.849
480.358.799
1.094.122.331
102.723.109.885
VNEJ
30 th8ng 6 nam 2013 31 thang 12 nam 2012
34.594.000.000
32.200.153.290
28.715.531 .566
12.577.874.762
3.478.378.555
3.433. 796.647
2.937.067.761
2.140.666.000
7.012.879.242
127.090.347.823
34.594.000.000
21.147.939.400
69.694.923.489
13.560.403.738
26.425.323.237
2.979.679.906
3.278.987.013
3.274.139.000
6.681 .277.086
181.636.672.869
cong ty co phan Kinh 86 809a-DN/HN
MINH BAO CAO TAl CH[NH HO'P NHAT GIO'A 80 (tiep theo)
vao ngay 30 tMng 6 nam 2013 va cho ky ke toan sau thang ket thuc cung ngay
18. CAC KHOAN PHAI TRA, PHAI NQP NGAN KHAC
HQ'p dong hQ'p tac kinh doanh
c6 hie phai tra
Doanh thu chU'a thl,l'c hi$n
Nhci! n ky CU'Q'C, ky quy
Bao hiem xa hQi, bao hiem y te
va bao hiem that nghi$p
Kinh phi c6ng doan
cac khoan phai tra khac
TONG CQNG
Trang a6:
Phai tra khac cac ben lien quan
minh s6 27)
Phai tra khac cac ben thLl' ba
19. VAY VA NQ' DAI
Vay dai h<;tn tli ngEm hang
Trl.P:
Vay dai h?.n h?.n tra
minh s6 13)
Vay dai
33
VND
30 thtlng 6 nam 2013 31 thtlng 12 nam 2012
100.000.000.000
3.227.081.686
2.947.932.000
2.847.218.796
2.707.626.290
1.050.774.634
11.219.441.657
124.000.075.063
102.386. 120. 604
21.613.954.459
100.000.000.000
1.364.047.360
2.947.932.000
2.987.218.796
1.811.992. 728
2.466.048.047
9.916.874.790
121.494.113.721
102.334. 622. 604
19.159.491. 117
VND
388.215.358.080
145.782. 151.755
242.433.206.325
52.633.096.500
52.633.096.500
c ong ty c o phan Kinh Do
MINH BAO CAO TAl CHINH HO'P NHAT GIO'A NI EN DO (tiep thea)
vaa ngay 30 thang 6 nam 2013 va ky ke taan sau thang ket thuc cung ngay
19. VAY VA NQ' DAI (tiep thea)
Chi tiet cac khaan vay dai tCP cac ngan hang dU'Q'C trinh bay nhU' sau:
Ngan hang
SCB - D61a My
Trang do: vay dai den tra
SCB - VND
30 thang 6 nam 2013
VNfJ
211 .360.000.000
76.858. 181.895
50.000.000.000
18.181.818. 180
Ky vay
3 nam tCP ngay rut von tien, Ia
ngay 7 thang 3 nam 2013
1.076 ngay ke tCP ngay rut von dau tiem,
Ia ngay 27 thang 3 nam 2013
Ngan hang United Overseas ("UOB") -
D61a My
126.855.358.080 36 thang tCP ngay rut von tien, Ia
ngay 8 thang 11 nam 2012
T0 NGCQNG
Trang d6:
Vay dai den tra
Vaydai
50.742.151.680
388.215.358.080
145.782.151.755
242.433.206.325
34
Laisuat
%/nam
4,5
9,5
5
B09a-DN/HN
Hinh th&c baa dam
May moe va thiet b! tr! gia Ia
214.093.000.000 VND
(Thuyet minh s6 8)
NhU' tren
Day chuyen san xuat banh ngot tr!
gia 82.644.739.995 VND
(Thuyet minh s6 8)
Cong ty C6 Kinh 86
MINH BAO CAO TAl CHiNH HO'P NHAT GIO'A DO (tiep thea)
20. VON CHU SO HO'U
20.1 Tinh hinh tang giam nguon von chti s& h[pu
Von cophfJn
Th?ng dU'
von co phfJn Co ngan quy
Cho ky ke toan sau thang ket thuc ngay 30 thang 6 nam 2012:
31 thimg 12 nam 2011 1.195.178.810.000 1.950.665.093.455 (153.869.778.400)
Phat Mnh c6 phieu m&i 140.000.000.000 503.153.676.333
Mua c6 phieu quy - (189. 736.995.959)
Ch$nh l$ch ti gia hoi aoai
Lo thutm trong ky - -
Co t(rc da cong bo -
Thu lao H<.ii dbng Quan tri - -
30 thang 6 nam 2012
1.335.178.810.000 2.453.818. 769.788 (343.606. 77 4.359)
Cho ky ke toan siJU thang ket thuc ngay 30 tnang 6 nam 2013:
Phat hanh co phieu cho
nhan viem
PMt hanh co phieu de
hqp nhflt kinh doanh
Tai phat hanh co phieu
quy
Lqi nhuan thuan trong ky
c6 t(rc da cong bo
Trich lap quy
30 thang 6 nam 2013
1.599.216.250.000 2.189.781 .329. 788 (655.246.276.814)
66.010.000.000 31.686.000.000
11.056.450.000 40.630.558.500
82.210.830.889 502.620.072.914
1.676.282. 700.000 2.344.308. 719.177 (152.626.203.900)
Chenh l?ch
ty gia hoi aoai
Quy a/Ju tU'
phat tritm
Quy khac thui)c
Quy dl,f ph6ng von chu sa hO'U Lqi nhu[m sau
tai chinh sau chU'8 phan phoi
B09a-DN/HN
VND
Tongcng
(891.411.434) 25.370.280.515 25.792.635.752 15.909.752.661 756.517.901.250 3.814.673.283. 799
643.153.676.333
- - (189. 736.995.959)
3.1 12.452.973 - 3.112.452.973
- - (8.667 .208 016) (8.667.208.016)
- - (159.051 .776.643) (159.051 .776.643)
(318.075.000) (318.075.000)
2.221.041.539 25.370.280.515 25.792.635.752 15.909.752.661 588.480.841.591 4.103.165.357.487
- 25.370.280.515 25.792.635.752 15.909.752.661 809.449.689.144 4.010.273.661.046
97.696.000.000
51.687.008.500
584.830.903.803
77.863.305.955 77.863.305.955
- (152.005.092.487) (152.005.092.487)
- (31.553.832.366) (31.553.832.366)
- 25.370.280.515 25.792.635.752 15.909.752.661 703.754.070.246 4.638. 791.954.451
=====
Theo Ngh! quyet h(>i Dong Co dong Thlfang niem nam 2013 ngay 12 thang 4 nam 2013, cac c6 dong cua Gong ty da chap thui;ln va thong qua vi$c sap nhi;lp Gong ty c6 phan
Vinabico ("Vinabico") dU'ai hinh thU>c phat hanh co phieu m&i cho cac c6 dong hi$n hfru cua Vinabico theo ty 1$ 1:2,2 (1 co phieu cua Ti;lp doan se dU'Q'C hoan doi v&i 2,2 co phieu
cua Vinabico).
Ngay 28 thang 6 nam 2013, vi$c phat hanh co phieu cho m1,1c dich hoan doi c6 phieu cua Vinabico da hoan thanh va Gong ty dang trong qua trinh hoan thi$n cac thu t1,1c de n(>p Bao
cao Ket qua Phat hanh c6 phieu cho Oy ban ChU>ng khoan Nha nU'&c.
Vao ngay ket thuc ky ke toan gifra niem dO, Gong ty dang trong qua trinh xin slfa d6i Giay ChU>ng nhi;ln Dang ky Kinh doanh lien quan den s6 v6n c6 phan tang len do vi$c phat
hanh cO phieu m&i cho ffii)C dfch sap nhi;lp dU'Q'C de ci;lp 0 tren tu cac CO' quan c6 tham quyen.
35
C6ng ty Co Kinh 86 809a-DN/HN
vao ngay 30 thang 6 nam 2013 va cho ky ke toan sau thang ket thUc cung ngay
20. VON CHO SO HO'U (tiep thea)
20.2 Cac giao dich ve von v&i cac chu s& hCPu va phan phoi co t(fc
von co phan
so dau ky
Von tang trong ky
So cuoi ky
cot(pc
Co ttic da cong bo
20.3 co phieu
co phieu pho thong dU'Q'c phep phat hanh
Co phieu pho thOng da dU'Q'C phat hanh va
g6p von day du
co phieu ngan quy do T$p doan gill'
co phieu pho thOng dang IU'u hanh
20.4 Lai cO' ban tri!m co phieu
LQ'i nhu$n (lo) thuan cho co dong s& hCI'u co
phieu pho thong (VNDJ
So CO phieu binh quan IU'U hanh trong ky
Lai (lo) CO' ban tren moi co phieu
gia moi c6 phifJu Ia 10.000 VND)
VND
Cho ky toan sau Cho ky kfJ toan sau
thang ket thtlc ngay thang kfJt thtlc ngay
1.599.216.250.000 1.195.178.810.000
77.066.450.000 140.000.000.000
1.676.282.700.000 1.335.178.810.000
152.005.092.487 159.051 .776.643
Cho ky kfJ toan sau Cho ky kfJ toan sau
thang ket thtlc ngay thang ket thUc ngay
c6 phi!Ju
167.628.270
167.628.270
1.492.335
166.135.935
c6 phieu
133.517.881
133.517.881
5.992.256
127.525.625
Cho ky kfJ toan sau Cho ky kfJ toan sau
thang ket thtlc ngay thang k!Jt thtlc ngay
77.863.305.955
157.546.822
494
(8.667.208.016)
127.453.735
(68)
So co phieu binh quan IU'U hanh trong ky cua Cong ty bao gem co phieu ngan quy va co
phieu thll'&ng da thl,l'c hi$n cho den ngay l$p cac bao cao tai chinh hQ'p nhat giCI'a nien do
nay. Theo d6, s6 co phieu binh quan IU'U hanh trong ky cua ky trU'&C da dU'Q'C dieu chinh hoi
t6.
Cong ty khong c6 co phieu suy giam tiem tang vao ngay ket thUc ky ke toan giCI'a nien do.
36
Cong ty co ph an Kinh 86 809a-DN/HN
MINH BAO CAO TAl CHINH HO'P NHAT GIO'A 80 (tiep theo)
21.
21.1
21.2
DOANH THU
Doanh thu ban himg va cung cap dich
Tlmg doanh thu:
Trong 66:
Doanh thu thanh aa ban
Doanh thu hang h6a aa ban
Doanh thu cung dich vv
TrU>:
Trang 66:
Giam gia hang ban
Hang ban bi tra lf)i
Doanh thu thuan
Doanh thu d9ng tai chinh
U3i cho vay va lai tien gU>i
U3i chenh lech ty gia da thl!c hien
Lai tiY thanh ly khoan dau tU'
Lai chenh lech ty gia chLYa thv c hien
Co t (fc va IQ'i nhu$n dU'Q'C chia
Khac
T6NG CQNG
VND
Cho ky toan stw
thang thUc ngay
Cho ky toan stw
thang thUc ngay
30 tMng 6 nam 2013 30 tMng 6 nam 2012
1.734.550.054.356 1.557.67 4.525.069
1.697. 744.244.806 1. 521.403.315.664
35.331.843.550 35.979.054.969
1.473.966.000 292. 154.436
(27 .878.048.098) (8.142.303. 768)
(17.962. 713.382) (3. 913.344. 349)
(9.915.334.716) (4.228.959.419)
1. 706.672.006.258 1.549.532.221 .301
VND
Cho ky toan sau Cho ky toan sau
thang thUc ngay tMng thUc ngay
53.912.178.739
1.206. 111 .208
1.058.252.305
267.951 .791
169.232.557
56.613.726.600
71.321.091 .183
1.885.021 .153
188.838.854
1.155.832.474
987.861 .277
165.856.798
75.704.501 .739
22. GIA VON HANG BAN VA D!CH Vl,J CUNG CAP
Gia von cua thanh pham da ban
Gia von cua hang h6a da ban
Gia von cua djch V\,J da cung
Hoan nh$p cac khoan dl! phong giam gia
hang ton kho
T6NG CQNG
37
VND
Cho ky ke toan sau Cho ky toan sau
thang thUc ngay thang thUc ngay
1.019.849.235.330
19.707.223.169
1.286.694.514
(3.256.662.231)
1.037.586.490.782
926.041.575.505
30.675.456.613
1.286.694.514
(116.444.873)
957.887.281 .759
Cong ty co phan Kinh 86 809a-DN/HN
MINH SAO CAO TAl CH[NH HO'P NHAT GIO'A DO (tiep thee)
23. CHI PHi TAl CHiNH
Chi phf lai vay
Phi tll' van tai chfnh
La chech 1$ch ty gia chll'a thl,l'c hi$n
Chiet khau thanh toan
La chech l$ch ty gia da thl,l'c hi$n
La do thanh ly cac khoan dtw tll'
Phf thanh ly cac khoan dEiU tLY
Hoan nh$p cac khoan dl,l' phong giam gia
cac khoan dau tll'
Khac
TONG CQNG
24. THU KHAC VA CHI PHi KHAC
Thu khac
Thu nh$p tlf ban phe li$u
Thu nh$p tlf thanh ly tai san c6 d!nh
Thu nh$p khac
Chi phi khcic
Chi phi np
Chi phf ban phe li$u
Chi phf thanh ly tai san c6 d!nh
Chi phi kMc
GIA TR! THUAN
VND
Cho ky k6 totm stw Cho ky ke toan sau
thtlng ket thuc ngay thtlng k6t thUc ngay
30 thang 6 nam 2013 30 thtlng 6 nam 2012
25.471 .132.594
16.808.561.206
3. 344.987.030
1.072.544.978
1.060.675.862
(12.823.306.241)
439.274.002
35.373.869.431
59.907.880.630
1.062.689.975
5.555.699.236
61.838.111 .023
2.982.578.889
(5.147.691.485)
50.186.902
126.249.455.170
VND
Cho ky toan sau Cho ky ke toan sau
thtlng ket thuc ngay thtlng k6t thUc ngay
10.001.405.474
4.455.114.919
700.042.772
4.846.247.783
(21.808.621.095)
(12.695.765.004)
(4. 791. 320.774)
(897.544.343)
(3.423. 990.97 4)
(11.807 .215.621)
11.775.259.450
3.767.442.151
5.807.439.084
2.200.378.215
(20.769.840.646)
(13.102.514.941)
(2.302. 733.440)
(4.176.028.354)
(1.188.563.911)
(8.994.581.196)
25. CHI PHi SAN XUAT, KINH DOANH THEO YEU TO
Gia v6n hang h6a
Nguyen v$t li$u
Chi phi nhan cong
Chi phi khau hao va khau trCP
Chi phi d!ch vv mua ngoai
Chi phi khac
TONG CQNG
38
VND
Cho ky ke toan sau Cho ky ke toan sau
thtlng k6t thUc ngay thtlng ket thUc ngay
19.707.223.1 69
803. 147.821 .935
297.087.393.765
114.641.151.190
239.460.1 18.756
170.158.610.338
1.644.202.319.153
30.675.456.613
840.024.052.306
278.463.104.641
105.275.032.824
156.834.033.350
177.534.636.112
1.588.806.315.846
MINH BAO CAO TAl CHINH HO'P NHAT GIO'A 80 thea)
26. THUt: THU DOANH NGHII;P
26.1
26.2
C6ng ty va cac c6ng ty con, ngo<;Ji trll' KDBD, c6 nghia Vl,.l nop thu doanh
(''TNDN") 25% lqi chiu
KDBD c6 nghia Vl,J np TNDN 15% IQ'i chju mll'6'i hai (12) nam
ke tll' khi aau ho<;Jt dong va 25% lqi chiu cho cac nam tiep thea. KDBD dU'Q'c
mien TNDN trong ba (3) nam tfnh tiJ nam dau tien c6 thu chiu (Ia nam 2008)
va dli'Q'C giam 50% TNDN trong bay (7) nam thea.
Cac baa cao cua C6ng ty va cac c6ng ty con se chiu Sl,.l' kiem tra cua cO' quan Do
ap dl,.lng va cac qui d'inh ve thue doi v&i cac IO<;l i Vl,.l khac nhau c6 the OU' Q'C
giai thfch thea nhieu each khEic nhau, so dli'Q'C trinh bay tren cac baa cao tai chfnh hqp
nhat C6 the se bj thay doi thea quyet djnh CUOi cung cua CO' quan thue.
Thue TNDN
VND
Cho ky toan sau
thtlng thuc ngay
Cho ky toan sau
thang thUc ngay
Chi phi thue TNDN hanh 40.643.315.251 12.012.573.850
Chi phi TNDN hoan I<;Ji 14.818.018.981 22.159.732.725
TONG CQNG
55.461.334.232 34.172.306.575
Thue TNDN himh
TDNN hanh phai tra dli'Q'C tfnh toan dl,.l'a tren thu chiu trong ky
hanh. Thu chiu thue khac v&i thu dli'Q'C bao cao trong baa cao ket qua ho<;Jt dong
kinh doanh hqp nhat giQ>a nien a vl thu chiu thue kh6ng baa gam cac khoan ml,Jc thu
chiu thue hay chi phf OU'Q'C khau triJ cho ml,.lc aich tfnh thue trong cac ky khac va cOng
kh6ng baa gam cac khoan ml,Jc kh6ng phai chiu thue hay kh6ng dli'Q'C khau triJ cho ml,.lc
dfch tfnh thue. Thue TNDN hanh phai np cua doan OU'Q'C tfnh thea cac thue suat
da ban hanh den ngay ket thuc ky ke toan giQ>a nien a.
39
Cong ty C6 Kinh 86 809a-DN/HN
MINH BAO CAO TAl CHINH HOP NHAT GIO'A DO (tiep thea)
vaa ngay 30 thang 6 nam 2013 va cha ky ke taan sau thang ket thuc cung ngay
26. THUJ: THU DOANH NGHieP (tiep thea)
26.2 Thue TNDN hanh (tiep thea)
DU'&i day Ia doi chieu lq i dU'Q'C baa caa trang baa caa ket qua dong kinh daanh
hqp nhat giCra niem d va thu nh$p chiu thue:
LQ'i toan trlJ'ac thuil
Dieu chinh cho cac khoan:
Chfmh lech vinh
Lqi nhu$n tli tai pMt hanh co quy
giCf b&i cac cong ty con
Chi phi quang cao VU'Q't m(rc 1 0%
Khau trli cua lqi thU'O'ng mc,'l i
Cac khoan thanh toan khong lien quan
thu nh$p chju
Khau trli cua tai san co dinh v6 hlnh dinh
gia IC?i tli cac hqp nhat kinh doanh
Chi phi nop ph<;!t
Thu nh$p cho thue tli cac cong ty con
Khau hao tai san VU'Q't m(rc quy d!nh
Khau trli thU'O'ng hi$u "Kinh 86"
Lo tli vi$c thanh ly khoan tU'
Cac khoan thu nh$p khong chiu
Cac khoan aieu chlnh khac
Chenh lech tam thai
D\,J' phong giam gia cac khoan aau tU' cua
cac cong ty con
D\,J' phong giam gia hang t6n kho
0\,J' phong tr(,)' cap th6i vi$c
Lai chenh l$ch ty gia aa th\,J'c hi$n
Hoan nh$p d\,J' phong cho cac cong ty lien
quan vay
LQ'i nhu$n chU'a thl,l'c hi$n
Cac khoan chi phi phai tra
Thu chju thui!U'ac tinh
TNDN phai n()p U'cYC tinh
Thue TNDN dU'Q'C mien/giam
Dieu chlnh TNDN tli vi$c phat hanh IC?i co
phieu quy dU'Q'C giCf b&i cac cong ty con
dU'Q'C ghi vao dU' von co phan
Chi phi thull TNDN U'cYC tinh
Dieu chlnh thue TNDN trich thieu cac ky trU'&c
Chi phi thuil TNDN
Thue TNDN phai nop dau ky
Dieu chlnh thue TNDN tli vi$c pMt hanh IC?i co
phieu quy dU'Q'C giLl' b&i cac cong ty con
Thue TNDN da np trong ky
TNDN phai n()p cu6i ky
Trang Cf6:
Thue TNDN ph8i np (Thuyet minh s6 16)
Thue TNDN phai thu
40
VNEJ
Cho ky ke toan stw Cho ky ke toan sau
thang ket thuc ngay tMng ket thUc ngay
131.574.193.332
109.771.1 16.686
64.041 .835.638
21 .795.557.815
13.673.741.415
10.894.708.928
8.617.778.079
393.937.188
239.930.892
(169.221.557)
(47.568.462)
605.174.500
(763.792.578)
(840.050.782)
(5.000.000.000)
(5.753.578.584)
(54.040.354.972)
294.993.407.538
69.499.425.714
(3.654.954.938)
(27.560.285.797)
38.284.184.979
2.359.130.272
40.643.315.251
79. 116.759.336
27.560.285.797
(112.422.257 .038)
34.898.103.346
34.898.103.346
27.239.675.341
100.973.654.184
21.795.557.815
24.008.411 .874
10.889.513.944
13.102.514.941
1.181.811 .564
741.956.311
1.250.000.000
(46.898.771 .172)
(569.393.077)
1.669.582.722
(5.485.270.459)
158.156.252
852.014.647
2.918.358.024
(83.725.204.955)
70.102.567.956
23.222.919.522
(1 0.787.325.851)
12.435.593.671
(423.019.821)
12.012.573.850
24.878.617.399
(19.260.695.592)
17.630.495.657
26.877.042.424
(9.246.546. 767)
MINH BAO CAO TAl CH[NH HOP NHAT GIO'A DO (tiep thea)
26. THUI: THU DOANH NGHieP (tiep thea)
26.3 Thue TNDN hoan
T$p aoan aa ghi nh$n tai san thue thu nh$p hoan IGJi va thue thu nh$p hoan IGJi phai tra vao
ngay ket thuc ky ke toan giCi'a nien ao nhll' sau:
Cac khoan chi phi
Bang can aoi
k/J toan hQ'p nhat giifa nien ao
VND
Bao cao k/Jt qua a{)ng
kinh doanh hQ'p nhat giifa nien ao
Cho ky k/J toan Cho ky k/J toan
sau th8ng k/Jt thuc sau thi!lng k!Jt thuc
30 thang 6
nam 2013
31 thang 12 ngay 30 th8ng 6 ngay 30 thang 6
nam 2012 nam 2013 nam 2012
phai tra 18.327.469.251 31.835.959.199 (13.508.489.948) (23.353.811.461)
01,1' ph6ng trQ' cap
thoi
01,1' ph6ng cac khoan cho
cac blm lien quan vay
01,1' ph6ng giam gia cac
khoan dau tll'
LQ'i chll'a
thl,l'c
Chi phi khau hao
01,1' ph6ng giam gia hang
ton kho
01,1' phong giam gia cac
khoan dau tll' cua cong ty
con
Chenh ty gia h6i doai
chll'a thl,l'c
TONG CNG
9. 791.409.063
1.875.000.000
1.699.100.964
1.287.862.787
513.611.604
432.579.421
(949.126.503)
32.977.906.587
27. NGHieP Vl,J V6'1 cAc BEN LIEN QUAN
10.036.783.622 (245.374.559) 531.145.912
3.125.000.000 (1.250.000.000)
1.699.100.964
2.837.312.193 (1.549.449.406) 1.442.145.465
312.799.927 200.811 .677 (407.356.421)
432.579.421 39.539.064
(45.388.088) 45.388.088 (411.395.284)
(739.120. 706) (21 0.005. 797)
47.795.925.568 (14.818.018.981) (22.159. 732. 725)
Cac nghi$p v1,1 v&i cac ben c6 lien quan baa gom tat ca cac nghi$p v1,1 dli'Q'C thl,l'c hi$n v&i
cac cong ty ma T$p aoan c6 m6i lien ket thOng qua quan h$ aau tll'/nh$n aau tll' thong
qua mot nha dau tll' chung va do d6 se Ia thanh vien cua cung mot t$p doan.
NhCi'ng giao d!ch trong yeu cua T$p aoan v&i cac c6ng ty c6 lien quan trong ky baa gom:
C6ng ty lien quan
cong ty co phan
Thl,l'c pham Kinh Do
Sai Gon
Cong ty TNHH Dau tll'
Kinh Do
C6ng ty TNHH Tong
Yuan
cong ty co phan
Hung VLI'O'ng
Moi quan
Cong ty
lien quan
Cong ty
lien quan
C6ng ty
lien quan
Cong ty
lien quan
41
Ni dung vv
Ban thanh pham
Ban nguyen v$t li$u baa
bi , cong c1,1 va dl,mg c1,1
VND
Gia tri
5.960.601.068
1.342.715.287
Thu IGJi khoan cho vay 1.105.000.000.000
Cho vay ngin hc;ln (1.1 00.000.000.000)
Lai cho vay 30.749.664.521
Phi ban quyen (5.898.637.358)
Mua baa bi (38.246.558.152)
Lai cho vay 2.692.375.000
Gong ty co phan Kinh 86 B09a-DN/HN
MINH BAO CAO TAl CHINH HO'P NHAT GIO'A DO (tiep theo)
27. NGHteP VI) VOl cAc BEN LI EN QUAN (tiep theo)
Thu nh$p cua cac thanh vien Hoi dong Quan tri, Ban Tong Giam doc va Ban soat
trong ky nhU' sau:
LU'O' ng va cac IQ'i ich khac
VND
Gho ky k!J toan sau Gho ky toan stw
thang ket thUc ngay thang ktH thUc ngay
16.31 1.492.832 10.665.686.982
Ngoai cac khoan tU' dU'Q'C trlnh bay trong Thuyet minh so 13, vao ngay ket thuc ky ke
toan giCPa nien d, cac khoan phai thu va phai tra v&i cac ben lien quan nhU' sau:
Gong ty lien quan
Phai thu khach hang
Cong ty co Thl)'c pham
Kinh Do Sai G6n
Cong ty Co Dia Oc Kinh
86
Cong ty TNHH tU'
Kinh Do
Phai thu khac
Cong ty TNHH tU'
Kinh Do
Cong ty co
Hung VU'O'ng
COng ty TNHH Tan An PhU'&c
&ng tr!J'&c cho nha cung cap
Cong ty TNHH tU'
Kinh Do
Khach hang iPng trLP&c
cong ty co Thl)'c pham
Kinh Do Sai G6n
M6i quan h?
Cong ty
lien quan
Gong ty
lien quan
Cong ty
lien quan
Cong ty
lien quan
Cong ty
lien quan
Cong ty
lien
Ni dung nghi?p vv
Ban thanh pham,
nguyen v$t lieu,
VND
Gia tri
cong cl,J va dl,Jng cl,J 51 .007.727.351
Ban thanh pham 23.171 .121
Ban thanh ph am 4.297.91 o
51.035.196.382
U3i cho vay 350.128.463.749
Chi tra h 25.219.543.506
U3i cho vay 2.692.375.000
Chi tra ho 303.421 .616
378.343.803.871
Cong ty Tra trU'&c phi ban quyen 22.030.392.142
lien quan
Cong ty
lien quan
42
Ban thanh pham ( 1 04.852.253)
cong ty co phan Kinh Do 809a-DN/HN
MINH BAO CAO TAl CHINH HO'P NHAT GIO'A 80 (tiep thea)
27. NGHieP Vl) VOl CAC BEN LIEN QUAN (tiep thea)
Ngoai cac khoan dctw tU' dU'Q'C trinh bay trong Thuyet minh s6 13, vao ngay ket thUc ky ke
toan giCfa nien d, cac khoan phai thu va phai tra v&i cac ben lien quan nhU' sau: (tiep thea)
Gong ty lien quan
Phai tra nha cung cap
C6ng ty TNHH Tong Yuan
C6ng ty TNHH 8au tU'
Kinh 86
C6ng ty c6 phan Thl,l'c pham
Kinh 86 Sai Gon
Phai tra khac
C6ng ty TNHH Tan An PhU'&c:
C6ng ty TNHH Satra
C6ng ty c6 phan Thl,l'c pham
Kinh 86 SaiGon
M6iquan M
C6ng ty
lien quan
C6ng ty
lien quan
C6ng ty
lien quan
C6ng ty
lien ket
Ni dung Vt.J
Mua baa bl
Thu h
Mua thanh pham
VND
Gia tri
(17.938. 151. 172)
(800.000.000)
(470.482. 502)
(19.208.633.67 4)
Hqp dong hqp tac(100.ooo.ooo.ooo)
kinh doanh
C6ng ty Phai tra tli' c6 phan h6a (2.140.722.604)
lien quan Chi tra h (193.900.000)
C6ng ty
lien quan
Chi tra h (51.498.000)
(1 02.386.120.604)
28. CAC CAM Ki:T
Cam ket thue d()ng
T$p doan hi$n dang thue dat, phong va nha xU'&ng thea cac hqp dong thue hoc;it dng.
Vao ngay 30 thang 6 2013, cac khoan tien thue t6i thieu phai tra trong tU'O'ng lai thea
cac hQ'p dong thue hoc;it dng dU'Q'C trinh bay nhU' sau:
Ben 1
Tren 1-5
Tren 5
TONG CQNG
43
30 thang 6 nam 2013
35.098.288.136
112.328.440.690
130.313.080.371
277.739.809.197
VND
11 .531.870.595
21 .921.430.926
817.920.000
34.271.221.521
THUYtT MINH BAO CAO TAl CHINH HQ'P NHAT GIO'A NltN DO (tiep theo)
29. Ml)C DiCH VA CHiNH SACH QUAN L Y RUI RO TAl CHiNH
809a-DN/HN
NO' phai tra tai chfnh cua doan chu yeu bao gem cac khoan vay va nQ', cac khoan phai
tra ngU'&i ban va cac khoan phai tra khac. Ml,Jc dfch chfnh cua nhCmg khoan nQ' phai tra tai
chfnh nay Ia huy dong nguon tai chfnh phl,lc Vl.J cac dong cua T<;ip doan.
doan c6 cac khoan cho vay, phai thu khach hang va cac khoan phai thu khac, tiem va
tien glii phat sinh tn,l'c tiep tll' dong cua doan. doan khong giLl'
hay phat hanh cong Cl.l tai chfnh phai sinh.
Trong vi dong kinh doanh cua doan, doan c6 rui ro thi tm&ng, rui ro tfn
dl,Jng va rui ro thanh khoan.
Nghi$p Vl,J quan ly rui ro Ia nghi$p Vl,J khong the thieu cho toan bo dong kinh doanh cua
doan. doan da xay d1,mg h$ thong kiem soat dam bao Sl! can & mlic
hQ'p ly giCI' a chi phf rui ro phat sinh va chi phf quan ly rui ro. Ban Tong Giam doc tl,Jc
theo doi quy trlnh quan ly rui ro cua dean de dam bao Sl! can hQ'p ly giCI'a rui ro va
kiem soat rui ro.
Ban Tong Giam doc xem xet va thong nhat ap dl,Jng cac chfnh sach quan ly cho nhCI'ng rui
ro n6i nhU' trlnh bay sau day:
Rtii ro thj trU'&ng
Rui ro thi tm&ng Ia rui ro ma gia tri hQ'p ly cua cac Iuong tien trong tU'O'ng lai cua mot cong
Cl.l tai chfnh se bien dong theo nhCI'ng thay doi cua gia thi trU'&ng. Gia thi trU'&ng c6 bon
rui ro: rui ro lai suat, rui ro tien t$, rui ro gia hang h6a va rui ro ve gia khac, vr dl,J nhU' rui ro
ve gia co phan. Cong Cl,l tai chfnh bi anh hU'&ng b&i rui ro thi tm&ng bao gem cac khoan
vay va nQ', tien glii, cac khoan dau tU' st.n sang de ban.
Cac phan t fch do nhU' CIU'Q'C trlnh bay dU'&i day quan den tl nh hl nh tai chfnh cua
doan vao ngay 30 thang 6 nam 2013 va ngay 31 thang 12 nam 2012.
Cac phan tfch do nay da dU'Q'C cO' s& gia tri cac khoan nQ' thuan, ty 1$ giCI'a cac
khoan nQ' c6 lai suat co djnh va cac khoan nq c6 lai suat tha noi va ty 1$ tU'O'ng quan giCI'a
cac cong Cl.l tai chfnh c6 goc t$ Ia khong thay doi.
Khi trnh toan cac phan tfch do Ban Tong Giam doc gia dinh
lJJo do cua bang can doi ke toan hqp nhat giCI'a do quan den cac cong Cl.J nq
st.n sang de ban; va
t> do cua cac khoan nwc c6 quan trong bao cao ket qua dong ki nh doanh
hqp nhat giCI'a do bi anh hU'&ng b&i cac thay doi trong gia d!nh ve rui ro thi tm&ng
tU'O'ng ling dl,l'a cac tai san va nq phai tra tai chfnh ma T<;ip doan giLl' ngay
30 thang 6 nam 2013 va thang 12 nam 2012.
Rui ro lai suM
Rui ro lai suat Ia rui ro ma gia tri hQ'p ly cac Iuong tien trong tU'O'ng lai cua mot cong Cl,l
tai chfnh se bien dong theo nhCI'ng thay doi cua lai suat thi trU'&ng. Rui ro thi tm&ng do thay
doi lai suat cua Tc;lp doan chu yeu quan den tien va cac khoan tien cua
Tc;lp doan. Day Ia cac khoan dau tU' va khOng dU'Q'C Tc;lp doan nam giLl' ml,Jc
dfch thu IQ'i tll' Sl! tang trong gia tri.
Tc;lp doan quan ly rui ro lai suat each phan tfch tlnh hl nh tranh thi trU'&ng de
c6 dU'Q'C cac lai suat c6 IQ' i ct10 ml,JC dfch cua T<;lp doan va van trong gi&i quan ly
rui ro cua mlnh.
44
MINH BAO CAO TAl CHiNH HO'P NHAT GIO'A 80 (tiep thea)
29. Ml)C DiCH VA CHiNH SACI-I QUAN LY RUI RO TAl CHiNH (tiep thea)
Rui ro thi trU'&ng (tiep thea)
D nh9y aoi v&i tai
809a-DN/HN
V&i gia djnh Ia cac bien so khac kh6ng thay doi, cac bien ang trong lai suat cua cac khoan
vay va nQ' va cac khoan ky quy c6 anh hU'&ng den IQ'i nhu$n trU'&c thue cua T$p aoan nhU'
sau:
Tang! giam
caban
Cho ky k6 toan sau thang thuc ngay 30 thang 6 nam 2013
86 Ia My +100
VN8 +300
86 Ia My -100
VN8 -300
Cho ky k6 toan sau thilng thuc ngay 30 thang 6 nam 2012
861aMy +100
VN8 +300
86 Ia My -100
VN8 -300
VND
Anh hLP&ng !Q'i
trLP&c
(1.519.263.414)
23.929.419.622
1.519.263.414
(23.929.419.622)
(5.758.323)
2.144.711.237
5.758.323
(2.144.711.237)
Mlic tang/giam diem ca ban SLP dl,mg de phan tfch a doi v&i lai suat OU'Q'C gia djnh
dl,J'a tren cac aieu ki$n c6 the quan sat dU'Q'C cua thi trU'O'ng hi$n
Rui ro ngo9i
Rui ro t$ Ia rui ro ma gia tri hQ'p ly cac Iuong tien trong tU'ang lai cua mot c6ng
Cl,J tai chfnh se bien ang thea nhCmg thay aoi cua ty gia hoi doai. T$p doan chju rui ro do
Sl,J' thay doi cua ty gia hoi doai lien quan trl,J'C tiep den cac ang kinh doanh cua T$p
aoan
T$p aoan kh6ng c6 rui ro t$ do thl,J'c hi$n mua ban hang h6a dan vi tien t$ ke
toan cua T$p aoan Ia VN8. aoan kh6ng sCP dl,Jng bat ky c6ng cl,J tai chfnh phai sinh ae
phong ngLI'a rui ro t$ cua minh.
Rui ro ve gia co
Cac co phieu aa niem yet va chU'a niem yet do aoan gili bi anh hU'&ng b&i cac rui
ro thi trU'O'ng phat sinh tC!' tfnh khong ve gia tr! tU'ang lai cua co phieu dau tU' .
dean quan ly gia rui ro ve gia co phieu each thiet mlic aau tU' . Hoi dong Quan
tri cua T$p aoan cOng xem xet va phe duy$t cac quyet ajnh aau tU' vao co phieu.
ngay ket thuc ky ke toan gilia nien a, gia trj hQ'p ly cua cac khoan dau tU' vao co phieu
niem yet cua T$p doan Ia 24.748.165.600 VN8 (31 thang 12 nam 2012: 21.328.919.093
VN8). Neu gia cua cac co phieu nay giam 10% thi IQ'i nhu$n trU'&c thue cua T$p aoan se
giam khoan 2.474.816.560 VN8 (31 thang 12 nam 2012: 2.132.891 .909 VN8), phl,l thuoc
vao vi$c giam gia tri nay c6 dang ke keo dai hay kh6ng. Neu gia cua cac co phieu nay
tang len 10%, IQ'i nhu$n trU'&c thue cua T$p aoan se tang len khoan 2.474.816.560 VN8 (31
thang 12 nam 2012: 2.132.891.909 VN8).
45
Cong ty Co Kinh 86
29. MVC DfCH VA CHfNH SACI-I QUAN LV RUI RO TAl CHfNH (tiep theo)
Rtii ro ve gia hang h6a
B09a-DN/HN
T<;!p doan c6 rui ro ve gia hang h6a do thi,I'C hi$n mua mot so hang h6a nhat dinh. T<;ip
doan quan ly rui ro ve gia hang h6a th6ng qua viec theo doi ch$t che cac th6n9 tin va tlnh
hl nh c6 lien quan cua thi trLYcYng hang h6a quan ly th<Yi diem mua hang, ke san
xuat va mlic hang ton kho mt each hQ'p ly. T<;lp doan ChU'a SLY dl,mg cac c6ng Cl,.l phai sinh
dam bao de phong ngl.l'a cac rui ro ve gia hang h6a.
Rtii ro tin dt,mg
Rui ro tf n dl,.lng Ia rui ro ma mot ben tham gia trong mot c6ng Cl,J tai chfnh ho$c hQ'p dong
khach hang kh6ng thi,I'C hien cac nghia Vl,.l cua minh, dan den ton that ve tai chfnh. T<;!p
doan c6 rui ro tfn dl,.lng tl.l' cac dong san xuat kinh doanh cua mi nh (chu yeu doi v&i cac
khoan phai thu khach hang) va tl.l' dong tai chfnh cua minh, bao gom tien gl}i ngan
hang, cac khoan dau tU' cac khoan cho vay trong noi bO T<;lp doan, nghi$p Vl,.l
hoi va cac c6ng cv tai chfnh khac.
Phai thu kh8ch hang
T<;ip doan quan ly rui ro tfn dvng khach hang thong qua cac chfnh sach, thu tvc va quy trinh
kiem soat cua T<;!p doan c6 lien quan den viec quan ly rui ro tfn dl,.lng khach hang. Tren CO'
s& nay va viec cac khoan phai thu khach hang cua doan c6 lien quan den nhieu khach
hang khac nhau, rui ro tfn dl,.lng kh6ng bi t<;!p trung dang ke vao mot khach hang nhat din h.
Tien gifi ngan hang
doan chu yeu duy trl so dLY tien gl}i cac ngan hang dLYQ'c nhieu ngLY<Yi biet den & Viet
Nam. Rui ro tfn dvng doi v&i so dU' tien gl}i cac ngan hang dLYQ'C quan ly b&i Ban Tong
Giam doc theo cac chfnh sach cua T<;ip doan. Rui ro tfn dvng toi da cua T<;ip doan doi v&i
cac khoan mvc trong bang can doi ke toan hQ'p nhat giO>a nien do moi ky l<;ip cac bao cao
tai ch fnh hQ'p nhat Ia gia tri ghi so cua chung. doan nh<;in thay mlic do trung rui ro
tin d1,1ng doi v&i tien gl}i ngan hang Ia thap.
46
? '
Cong ty Co phgm Ki nh 8 &
MINH BAO CAO TAl CHiNH HOP NHAT GIO'A NIEN DO (tiep thea)
vaa ngay 30 thang 6 nam 2013 va cha ky ke toan sau thang ket thuc cung ngay
29. Ml)C DiCH VA CHiNH SACH QUAN ILY RUI RO TAl CHiNH (tiep thea)
Rui ro tin dt}ng (tiep thea)
Cac cong c1,1 tai chinh khac
B09a-DN/HN
Cac cong c1.,1 tai chinh khac cua T$p daan chu yeu baa gom cac khaan cha vay den cac ben lien quan va Ban Tong Giam doc cua T$p daan danh gia ding
tat ca cac tai san tai chinh deu trong va khong bi suy giam vl cac tai san tai chinh nay deu lien quan den cac khach hang co uy tin va co kha nang
thanh taan tot, trl.Y cac khaan phai thu sau day dU'qc cai Ia qua nhU'ng chU'a b! suy giam vaa ngay 30 thang 6 nam 2013:
VND
Kh6ng qua h;:;m va
T6ng c(Jng kh6ng b! suy giam
Qua nhung kh6ng bf suy giam
< 90ngay 91-180 ngay 181-210 ngay > 210 ngay
Tien gifi ngan hang 1.457.381 .579.592 1.457.381 .579.592
Cac khaan phai thu 724.486.681.429 570.610.984.460 71.673.167.199 26.676.506.773 6.742.836.172 48.783.186.825
Cac khaan cha cac ben lien
quan vay 220.619.036.288 151.919.036.288 - - - 68.700.000.000
Tien gifi ngan hang 829.459.259.294 829.459.259.294
Cac khaan phai thu 687.986.945.626 572.134.7 43.602 41 .075.625.521 29.371 .638.227 11.042.635.028 34.362.303.248
Cac khaan cha cac ben lien
quan vay 225.619.036.288 192.619.036.288 - - - 33.000.000.000
47
? '
Cong ty Co Ki nh 86
MINH BAO CAO TAl CH[NH HO'P NHAT GIO'A NIEN DO (tiep thea)
29. Ml)C DiCH VA. CHi NH SACH QUA.N l Y RUI RO TAl CHi NH (tiep thea)
Rui ro thanh khoim
B09a-DN/HN
Rui ro thanh khoan Ia rui ro T$p doi:m kh6 khan khi thl,l'c hi$n cac nghia Vl,l tai chfnh do thieu von. Rui ro thanh khoan cua T$p doan chu yeu phat sinh
tli viec cac tai san tai chfnh va nq phai tra tai chfnh c6 cac thai diem dao h;;m l$ch nhau.
T<;lp doan giam sat rui ro thanh khoan thong qua vi$c duy tri mot lll'qng va cac khoan tll'ang dU'ang va cac khoan vay ngan hang a m(fc rna Ban
Tong Giam doc cho Ia dude dap (fng cho cac dng cua T$p doEm vade giam thieu anh hll'crng cua nhCI'ng bien dng Iuong
Bang dll'ai day tong hqp thai thanh toan cua cac khoan nq phai tra tai chfnh cua T$p doan dl!a tren cac khoan thanh toan dl! kien thea hqp dong:
VND
Bat ky th&i nao OU'&i 1 nam T& 1-5 nam T6ng c{)ng
30 t himg 6 nam 2013
Cac khoan vay va nq - 569.224.486.994 242.433.206.325 811.657.693.319
Phai tra ngll'ai ban 220.948.626.113 - - 220.948.626.113
cac khoan phai tra khac va chi phf phai tra
118.890.269.596 - 17.078.190.695 135.968.460.291
339.838.895.709 569.224.486.994 259.511.397.020 1.168.57 4. 779.723
Cac khoan vay va nq - 529.559.033.303 52.633.096.500 582.192.129.803
Phai tra ngll'ai ban 27 4.618.256.546 - - 274.618.256.546
Cac khoan phai tra khac va chi phf phai tra
181.982.847.190 - 15.766.479.023 197.749.326.213
456.601.103.736 529.559.033.303 68.399.575.523 1.054.559. 712.562
T$p doan cho rang m(fc dQ t$p trung rui ro doi vai viec tra nq Ia thap. T$p doan c6 du kha nang tiep c$n cac nguon von va cac khoan vay den thanh
toan trong v6ng 12 thang c6 the dU'qc tai t1,1c v&i cac ben cho vay hi$n
48
C6ng ty C6 Kinh Do
MINH BAO CAO TAl CHiNH HQ'P NHAT GIO'A NIEN DO (tiep theo)
30. TAl SAN TAl CHiNH VA NQ' PHAI TRtA TAl CHiNH
B09a-DN/HN
Bang dU'&i day trlnh bay gia tri ghi so va gia tri hqp ly cua cac cong cl,l tai chinh dU'Q'C trlnh bay trong cac bao cao tai chinh hqp gifra nien d<) cua
doan:
Gia tri ghi so
Nguyen gia Dl! phong Nguyen gia Dl! ph6ng
Cac tai san tai chinh
Cac khoan alu tlf vao c6 phieu
Co niem 28.023.583.305 (3.275.417. 705) 32.741.487.000 (11.412.567.907)
Co chl.l'a niem 30.996.392. 600 (12.759.363. 856) 30.996.392.600 (13.059.363.856)
Trai phieu doanh nghiep 98.000.000 - 98.000.000 -
Tien gll'i co ky h<;m 500.000.000 - - -
Cac khoan ky CU'Q'c, ky quy 1.738.910.519 - 880.399.390 -
Cho cac ben lien quan vay 220.619.036.288 (7.500.000.000) 225.619.036.288 (12.500.000.000)
Phai thu kh<kh hang 144.255.042.319 ( 1. 958.1 05.877) 180.529.903.420 (1 .631 .142.631)
Cac khoan phai thu khac 57B.991 .671.414 - 507.157.423.689 -
Tiem va cac khoan tU'O'ng
dU'O'ng tien
1.457.381.579.592 - 829.459.259.294 -
T0NGCQNG
2.463.604.216.037 (25.492.887 .438) 1.807.481.901.681 (38.603.07 4.394)
49
VNEJ
Gia tri hop IY
30 thang 6
nam 2013
24. 7 48. 165. 600
18.237.028.744
98.000.000
500.000.000
1.738.910.519
213.119.036.288
142.296.936.442
579.991.671.414
1.457.381.579.592
2.438.111.328.599
31 thang 12
nam 2012
21.328.919.093
17.937.028.744
98.000.000
880.399.390
213.11 9.036.288
178.898.760.789
507.157.423.689
829.459.259.294
1. 768.878.827.287
Cong ty C6 Kinh Do
MINH BAO CAO TAl CHiNH HOP NHAT GIO'A DO (tiep thea)
30. TAl SAN TAl CHiNH VA NQ' PHAI TFtA TAl CHiNH (tiep thea)
Gia tri ghi so
N9' phai tra tai chinh
Cac khoan vay va nq
Phai tra ngll'6'i ban
Cac khoan phai tra khac va chi phi phai tra
T6NG CQNG
811.657.693.319
220.948.626.113
135.968.460.291
1.168.57 4. 779.723
582.192.129.803
274.618.256.546
197.749.326.213
1.054.559. 712.562
B09a-DN/HN
VND
Gia tri hQ'p ty
811.657.693.319
220.948.626.113
135.968.460.291
1.168.574.779.723
582.192.129.803
27 4.618.256.546
197.749.326.213
1.054.559. 712.562
Gia tr! hqp ly cua cac tai san tai chinh va nq phai tra tai chinh dlJ'Q'C phan anh thea gia tr! ma cong c1,1 tai chinh c6 the dlJ'qc chuyen d6i trong mt giao d!ch
hi$n giCI'a cac ben tham gia, tn:r tm6'ng hqp bat buc phai ban thanh ly.
doan sll' d1,1ng phll'ang phap va gi<3 d!nh sau day de U'&c tinh gia tr! hqp ly:
t> Gia tr! hqp ly cua tien va tien gll'i ngan cac khoim phai thu khach hang, cac khoan phai tra ngll'ai ban va nq phai tra ngan khac tll'ang
dU'ang v&i gia tr! ghi s6 cua cac khoan m1,1c nay do nhCI'ng cong c1,1 nay c6 ky ngan.
t> Gia trj hqp ly cua cac khoan phai thu va cho vay c6 lai suat co djnh thay d6i dU'Q'C doan danh gia dt,.l'a tren cac thong tin nhll' lai suat, cac rui
ro c1,1 the trong quae gia, kha nang tra nq vay cua tling khach hang va tinh chat rui ro cua dl! an dU'Q'c tai trq. Tren ca sa aanh gia nay, aoan U'&c
tinh dl! phong cho phan khong thu hoi dll'Q'C thea dl! tinh cua cac khoan phai thu va cho vay nay.
I> Gia tr! hqp ly cua cac trai phieu nie!m yet dll'Q'C xac d!nh dt,J'a tren gia cong bo ngay ket thuc ky ke toan giCI'a nien d.
I> Gia tri hqp ly cua cac tai san tai chinh san sang de ban dU'Q'C xac djnh dt,J'a tren gia c6ng bo, neu c6, tren cac thi tm6'ng c6 giao d!ch.
50
MINH BAO CAO TAl CH[NH HO'P NHAT GIO'A 80 (tiep thea)
vaa ngay 30 tMng 6 nam 2013 va cha ky ke taan sau thang ket thUc cung ngay
31. THONG TIN THEO BQ
Haat dong chfnh cua doan Ia che bien nong san, thi,J'c pham, nU'&c tinh khiet va cac
san pham tll' sCI'a. daan xem cac haat dong nay Ia mot bo kinh daanh. Tuy nhiem,
daan quan ly haat dong kinh daanh thea khu VI,J'C dja ly di,J'a tren d$c diem dja ly cua
khach hang cua daan.
Bo thea khu vi,J'c dia ly cua daan baa gom mien Nam va mien Viet Nam.
Thong tin ve daanh thu, IQ'i va mot so tai san va c6ng nq cua bo thea khu VI,J'C
dia ly cua daan nhU' sau:
Mi/Jn Nam MifJn
VND
Tong cng
Vaa ngay 30 thang 6 nam 2013 va cha ky taan sau thang thuc cung ngay
Daanh thu bQ
Daanh thu tll' ban hang ra ben
ngaai
Cac khaan giam trll' daanh thu
Daanh thu tll' ban hang cha
cac bo
D6i chitJu:
Daanh thu tll' ban hang cha
cac bo pMn
Daanh thu trang ky
LQ'i bQ
D6i chitJu:
Lai tien glii
Chi phf lai vay
Chi phr khau trll' lqi the thU'O'ng
mai
LQ'i ke taan tm&c thue
Tai san bQ
f)oi chitJu:
Phai thu bo
Tai san kh6ng pMn bo
Tong tai san
NQ' phai tra bQ
D6i chitJu:
Phai tra bo
Tong nq phai tra
Cac thong tin bQ khac
Khau haa va khau trll'
Dl! ph6ng phai thu kh6 d6i
DI,J' ph6ng giam gia hang
ton kha
DI,J' ph6ng giam gia tU'
1.244.624.889.098 489.925.165.258 1.734.550.054.356
(22.444.534.803) (5.433.513.295) (27.878.048.098)
79.835.652.355 25.681 .826.484 105.517.478.839
1.302.016.006.650 510.173.478.447 1.812.189.485.097
(1 05.517.478.839)
1.706.672.006.258
76.182.488.509 48.7 46.216.494 124.928.705.003
53.912.178.739
(25.471.132.594)
(21. 795.557.815)
131 .574.193.333
5.277.691.842.298 651.722.364.627 5.929.414.206.925
(107.071 .093.193)
349.169.951.749
6.171.513.065.481
1.389.505.67 4.857 248.189.256.440 1.637.694.931.297
83.681.583.321
429.271 .921
713.587.647
(13.137.1 50.202)
51
30.959.567.869
(1 02.308.675)
(3.970.249.878)
(300.000.000)
(1 07.071 .093.193)
1.530.623.838.104
114.641 .151 .1 90
326.963.246
(3.256.662.231)
(13.437.150.202)
Cong ty Co Ki nh 86 B09a-DN/HN
MINH SAO CAO TAl CHINH HQ'P NHAT GIO'A 80 thee)
vae ngay 30 thang 6 nam 2013 va cho ky tean sau thang thuc cung ngay
31. THONG TIN THEO BQ PHAN thee)
Thong tin deanh thu, IQ'i nhu$n va mot s6 tai san va cong nQ' cua b ph$n thee khu Vl,I'C
dia ly cua T$p dean nhU' sau: thee)
Nam
VND
T6ng cong
Vao ngay 30 thimg 6 nam 2012 va cho ky toan sau tMng thuc cung ngay
Doanh thu bQ
Deanh thu tll' ban hang ra ben
ngeai
Cac khean giam trll' deanh thu
Deanh thu tll' ban hang che
cac b ph$n
D6i
Deanh thu tll' ban hang che
cac b ph$n
Deanh thu trong ky
LQ'i bQ
D6i
1.171.666.782.832 386.007.742.237 1. 557.674.525.069
(7.424.1 00.482) (718.203.286) (8.142.303. 768)
39.516.215.61 1 2.952.458.274 42.468.673.885
1.203.758.897.961 388.241.997.225 1.592.000.895.186
(42.468.673.885)
1.549.532.221.301
83.470.845.556 15.989.288.070 99.460.133.626
Lai gU>i 71 .321 .091 .183
Chi phi lai vay (59.907.880.630)
Chi phi trll' IQ'i
thU'O'ng (21 .795.557.815)
Lo tu thanh ly khean dau tU' (61.838.111.023)
LQ' i nhu$n tean trU'&c 27.239.675.341
Tai san b9 4.294.963.363.794 710.504.815.905 5.005.468.179.699
D6i
Phai thu bo ph$n 163.913.579.505
Tai san khong phtm bo 371.716.509.120
Tong tai san 5.541.098.268.324
NQ' phai tra b9 996.479.186.662 240.542.094.153 1.237.021.280.815
D6i
Phai tra b ph$n 163.913.579.505
Tong nq phai tra
Cac thong tin bQ khac
hae va trll'
Dll phong phai thu kh6 doi
Dll phong giam gia hang
ton khe
Dll phOng giam gia dau tU'
1.400.934.860.320
77.945. 125.1 65 28.1 98.036.255 106.143.161.420
723.1 40.654 723.140.654
158.156.252 (274.601 .125) (116.444.873)
(4.851.371.459) (300.000.000) (5.151.371.459)
52
Cong ty c6 phan Kinh 86
MINH BAO CAO TAl CHINH HO'P NHAT GIO'A >0 (tiep thee)
32. SI,J' KleN SAU NGAY KET THUC KY KE TOAN GIO'A NIEN DQ
Tran Minh Nguy$t
NgU'6'i
53
809a-DN/HN

KDC 13Q2 BCTC HNSX 2 PDF

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KDC 13Q2 BCTC HNSX 2 PDF

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Cong ty c6 phan Kinh Do

Cac bao cao tai chinh hQ'p nh<fit giCPa nien d

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