BAD CAD ellA BANG1A\-1 uOc'BAoeAo KIEMTOAN I>>C ,-~p nANG CAN I{] K£ roAN BAa cAo KEf QuA flOAT DON•• KINlllX>A!\11 nAo cAo lUll CHUYENTIEl' TE TIIlIYET MINI!. li~n Ie cho nAm tAi chinh
Trang 1nAo cAo TAl ClfiNII tlA tlu'<)C KIE:\t ToAN
Cho nam tilichfnh k~t lIllie ng:l} "1/1212010
Dol'!ng -Thang 03 nlim 2011
Trang 2BAD CAD ellA BANG1A\-1 uOc'
BAoeAo KIEMTOAN I>(>C ,-~p
nANG CAN I){)] K£ roAN
BAa cAo KEf QuA flOAT DON•• KINlllX>A!\11
nAo cAo lUll CHUYENTIEl' TE
TIIlIYET MINI! BAo cAoTAr CI riNlI
Trang 3Chil tieb bJ nh~m tllngily26/Jr.!010
<;:hu*h, m;~n nhi.;.mt(t ngily 26/312010
IJ)'"i,;n
lIY"jen
lJ}' vjen
lIy.';en
nan (;iarl1 <I,k
Onl>Bui Vi~ Minh
emgTrill VAn Kho;
Ong Nguyen IlOa Nam
O"I? Nguy~n lliIUOinb
Il{oi d<""1: Quan trj
B" NguyJn Bid, Th':')Oog T, Qua" •• Biro
(jill! Aui Vi~1Minh
Ong T,im VAn Kh"i
(}l\g Oinh Ng.,x Ch;;u Ong Trinh Tuimg
cir>;(; n' (0 1'11.\:'1;:>\1'I.';'M; lI.\l v.;,'I;
6~ Ngul~n VAn C~._()u~n LiOn Chieu Thanh phi; F>aNing
II,," (;iam <I,xDing tyC/' ph~n Xi rnAng H"i Van(g,,; t~thi"Cong 'y") (ri,,1>MY Ibncao nay cung vcr;
Hi<> can tili ell inh d,1 duqc ~,crn '00" eho nAm Iili ell inh ~J,lh"e ngil) 3 111212U1O.
,
Elan Giiim d6c Cong ly co lrach nhi~m IiiI' Bao dn tai ehinh phin anh mQl dch lru"g IhVC va hqp Iylinh hinh tai chinh cii"8 nhll k~l qua ho{ll dQIIgkinh doanh va linh hinh 11iUehuy~n li~n I~ eua Cimg lyImng nAm, Tmng vi.:c lap cae han can lai chinh nay, rlan (jialll d,\c dll<]Cyeu cAu pMi:
Clie thallh ,ilin Ho)i(It",!! Q",io Ifj "illl"n Gis", d,x dil di~u hilnh Con ••ty trong oilln '" d~n ngay I~phlio c,;o nily 1;.,\""
• L",a ehQ/l cae chinh saeh k~ IMn Ihieh hqp va ap dung dc ehinh sach d6 Ill{llca.:h nh~1 quan:
• Ellia ra de ph;!n doan v'a.roc linh miil deh h<,JJIlyvilIhan Iro;>ng;
• l"eu ro clk nguyen lac k~ IMn lhich hqp e6 <l1I<]CIUan lhu hay kh6ng, c" nhll'ng ap dvn8 sai leehI";"'g y~u d.n du<]Cci"'g bt v'ilgiai Ihieh Imng l\:io can lai ehinh hay kh6ng;
• Thi~ k~ v'il Van himh h~ Ihbng ki~m 001 no; b(i miil caeh huu hi~u eho mvc dich laP va lrinh bayrlan cao la; ehinh hqp Iy nh~1ll h~n eh~ Tllim va giarl1an: va
• Up l\an ean til; chinh lren 00 sO h",l diing lien 1\IC1mImimg hlJ'P kht'>ngIh~ eho r~ng Cbng I)' seI;~p Ille hoal dQng kinh doanh,
Ban Gijm d,\c Ct'>ngI)' ehiu lraeh nhiem dam hao dng"l; k~ IMn dll<]Cghi ehep mQl deh phil hgp d~
phin jnh hqp Iy linh hinh tai ehinh eUa Ceng ly iJ Nil ky Ih"i di~m nao va dam ban r~n8 Ban can laichinh I"an Ihil de Ch,,5n ml'C K~ IMn Vi~1 Nam Ch~ ,Iii K~ loon Vi~ Nam ,a Cae '1uy dinh hi~n hanh
"~ laP !ljo do tai ehinh Ban Giam dbe eung ehiu wich nh~m dam b,;o an IMn eho la; san eila C6ng I)'
va "i "aY Ihl'C hi~n de bien phap Ihieh hQ'pd~ ngAn eMn va flhat hi~n cae hanh vi gian Ian vil.•••; ph{"nkhk
'~m d,\c xac nhan dng Cong Iy <11 an Ihil cae yen cAu neu Iren lmng vi.:c laP !lao dn la; chinh,
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Theo Y ki~n cita chung liii, Bao cao tai ehlnh d! phim anh ITung Ih\IC vi hqp Iy lrell cae khia efIlh trllngy~u tinh hinlt tili chinh cua Cong Iy cb phAn Xi mlulg lIa; Van 1;1;ngiy 31112120 I0 cung nhl( kb quah~l d.;.ng kinh doanh v'a Iinh h,"h Itru chuyb li~n Ie cho nAm tAi chinh k~t Ihuc cilng ngay, phu hqpvai cae chuAn ml/C K~ loon Vi~t Nam, Ch.! do;.ki loan Vi~l Nam va cae quy dinh phap Ij c6 lien quant6i vi~ Iwva lrinh bay bilo cao tii chinh
Kiim lo,;,n Til chinh TU' \'I'n •
lr>lch nhi~ cita chUng 10; la dua ra j lib! vt cae Bilo cao tili chinh mly Ill/a llin l.& qua eila cuQc ki~mloan Chung 10; da lhl/e hi<incong v* k~m loon Ihe<>cae chuAn rnlJl.' Ki~m loan Vi~l Nam, Ci\c chuARmlfC nay yeu du chung loi pM; luan Ihu cae quy tic vt 40 dire ng~ IIgbi~p, phili I~p k~ hO\lChvi Ihl,rChi~1Ioong vi~c ki~m roan d~ d~l dltl,lCs•••.dam bi\o hqp 19.ing cae Bao cao tAi chinh khiing c6 cae sai s6tlrQngy~
Tnich nhiim cua K;~m toan vicn
CO' oii' eua ik~1I
Ban Giam dbc 00 lrich nhi~m Ijp va trinh bay b30 cao til, chinh phan:\nh lrung Ihl/C va IlQ'pI)' Unh hinhtili chlnh cua Cong!y, phu IlQ'pvo; eac chuin ml/C ki loan V~ Nam, chi do;.Ki toan V~ Nam va caequy dinh pMp I)' c6 lien quan t6i vi~ I~p trinh bay bao cao Iii chlnh Ban Giam dbc dAng Ihm cungchiu trach nhi~m thi~lk~ vii v~ himh ~ Ih6ng kibn soIit n.;.i b9 mQt each hihl hi~u dam bao vi~e I~p v'aIJinh bay b30 cao tai chinh khiing 00 sai sOt tr<;mgy~u do gian l;in h* sai 01
T •.••ch nhi!':m eua Ban Giam 11<5
Bao cio tAi chioh cho nAm tili chinh k~t thlil: ngily 3 1/1212009 eua COOg ly do.rq<:ki~m loan 00i mQlrong ty ki~m toon khac Trtn Blio tao ki~rn tom.6 319/BCKT-AC ngay 24/0312010, ki&m toan vien dAdlfllYki~n ch~p nh," 100lnphAu tron~ 016t61U'll y v&vAn d~ ghi nhf" Iii san ch dinh vo hinh la thlfUllghi~u ~i Cong ly vrn sf,li~n la 30 tYdong,
Klnh eU1: IIlii dAng quin 111~' u n Gjjm dt.e
Cong ty c~ phAnXl mlng Ifji VinChung tol d5 tiJn Mnh k;;;m toan Bang can dbi k~ roan t~ingily 3l112l2010 cimg ~"'icok Bao eao k~tquli ho,1 dQng kinh doanh, IHo cao hm chuyJn ti~n 1~va cae thuya minh ban cao rai chinh cho ollm taichfnh k~t Ihilc dmg ngily d,a COng ty ell ph&! Xi mAng 1Ii1;Viin (lWit~tIi ''COns ty") Bliocao tai
chinh dlfQCl~p ngily 10/0312011 vi du\l'Ctrinh baytilIrang sh OSd~n trang sf,20 kern thco
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CONG TV T:"o'HH KltM TOAN A~PUll
Ha Npi "Kay 10 loong OJ oom 2011
Nhll' dAfrinh bay 1;1;chinh sach I:J toon v~ til; san c6dinh v<}hinh phh thu}'~l minh sb 3 vi Ihuy~t minh
sb 8 ciul pilL, Thuy~l minh Bao cao ta; chinh: N~m 2010 Cbng ty thay do; thOi gian.oJ d\lflg trOCtinh
ellatii sin cf, dinh vo hinh Iii gia trj thlfUllg hitu dlliYChlnh Ihilnh qua vi~ x.ac djnh gii iii doanhnghi~ Iii COOgIy Xi mAnl!llii Van d~ph\IC v~ cho mile diehd phh h6a doanh nghi~p NAm2009,
C6ng ty khOng !rich khill hao 1J.isan c6 dinh vohinh Ii giltri thlt01lg hi~u n6i IIin 56 chi phi khAn hao
tai san c6 dinh vii hlnh 1<\thuang hi~uduvc COngty trlch va tinh vao chi pill nAm 2010 Ii
2.580.000.000 dong, .t.chi phi kMu haola; san cJ dinh v6 hinh nay duQC COng ty de dinh Iichi phikhOng I-qp Iy hqp I~ vi dl«)'(:lOa;trU khi ~OCdinh thu nMp chio lhu~ mu nhfp dolInh nghi~p
Trang 665 ~gu}'';" van C~ Qu~ I.ifn Chitu Ihanh phI I)" King (ho nam Iili chinh ~~( thUenga~31112/2010
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"Ll QllA II().~TI)()"r; KIi'liIlIJO",'11
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14.400.206.062
8.669.004.089
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M 1'igu}~n Van Cu Qu(ln Lic" Chieu IM.n" ph6 Da Ning
I IInunh Ihu b:in hilUl:.'iIcun~ rip dieh '-y
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8 Chi phi ban hiI~
9 Chi phi quan Iy<loanh nghi~p
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II Thu Miip k/cic
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IJ L;ri nhu~1I kh:ic
14 I Alinhu~•• k~ lo:l.nlruirt thue
15 Chi phi lhllli thu Miip doonh nghi~p hi~
Trang 932.571 ~ 19.0% 32.1>78.215.92' 37.811.060.950 (22.627.730.520) 5.'142.333.359 19.170.434.604 (I 5.553.1 52.716) (14.576.291.240) 143.929.164 (4.812.938.187) (2%,930.560) (891.$08.888) (4.386,793.305) (2,8'13.08'1.61 'I) 31.072.037.619 5,486.062.185 (33,42H61.929) (7.232.144.893)
53.88/.541.678 4 •.lIJUNJ'I •• M.'
(5.153.497.164) (5.417.760,498) 1.252.840.733 1.742.819.457
(3.'100.656.431) (3.674.'141.041)
40.000.000.000 (20.500,000,000) (51.040.247.116) (5.735.000,000)
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Il,-\U C-;.UT,i,I ell hll
en" "am til; chinh let {hile "~,ay 3 1112!2010
I Ll1'U C11l:YF.r-.:Tlt~ Tti 1I0,~ T m/w; KI'1l1)()A~1t
Z.m~u~hinh chu cae ~hmin
• KMu hao lili sfm c6dinh
- cae khoiln dl' rhOng
• Wi ,if Ilo\o1dim\; (do III
- Chi phi l1i vay
3 L<;rinhui" fir ho~l <1q"l:kinh do.nh Inn\\; lha,- <It.;
>.tn I"" diinli:
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• Tang, giilm Mng Ibn kho
- Ung giam c:k hoin phi; Ira
• Tang giilm chi phi tra Iru6<:
_ Ti~n lai 'ay oJl Ira
H,';'OcAo Hit' nil'''.:'' Tit:, Tt: (;1('-\ ';It:r 110
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- Ti~n Ihu "Me hi ho:;il dQrig kinh doanh_ Ti~n chi khiic 1" Ilo;,l1<1Qngkinh doanh
LU1I.huri" ,;h, Ihu;lnw,""'/ <1""R "'"h dmmit
II I,lIlJnlUyt~ Ttt.~ Til' IIO~TDQI'iG DAu TU
I Ti~nchidemua im .••.•y do,mg titi san cb dinh 21, Tien Ihu lai ell(>vay, cb lire vii.\o;ri 1lhl4ndo,"" chia 21
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Trang 106S Nguyen Van Cit. Q"~"Ijen Chi"", Thanh ph<"m • -ing Ch<,"!ion ta; ,hinh kd thu< "gay 31112'2010
Ok Ihuyoit mink nayI" I>(ipillm 1>",Ihanh va cJn autre doc J,jnx Ilwil 'Y11IJlio cal) uii d,inh em Ih""
I THU.'G T1:O;1\11,.\1QUAT
Ifin h(h,n, "ir hihJ ,1m
Coog ty ci phi" Xi mang Ilili Van (go; tilt la'"Cong I}~) dlfq~ lhinll lap trenccr ""JJ phi"1K>a!l,,,,nh nghil;p ,,!Iii "'IOC Iheo OU}"1 djnh "'\ J67/Q1).IlXf) ngily 09/03/2007 elia fl<)lruimg Il(i Xiiy d"ng Cong ty hoa! dong theo (iii} chimg nhan dang k~' kinh doanh s63203001%9 do SO K&h,-",ch i1 Diu I""lhi",h pi',';f)a 1'&"11dp ngAy OI/041200S, dang k}'tha\ d{,; lin 1 sA 0400101235 d,) Sa K~ h"ach ,a Diu III thimh phb Oil Ning dp up>
201(W2010,
T60& ,6 "6,, di~u I~ella Coog Iy la 185.000.000,000 <It>n~1U'UTl~ling vai 18,500,000 c6 phi~"
,'m "'~nh gia 10.000 d&nglc6 phi~" Im"g dO,
• Tf,ng Cong ty Cong n~hi~p Xi rn"n~ Vi\'t S?rn nirn gier 14.141.000 c6 phi~llllr("'g ttngvCti 141.410.000.000 dong chiem 76.44~ viin dieu 1~
• C.ic c6 <I!mg khac "1m giii 4359.000 c6 phi~u urnng img ,'m 43,590,000.000 chi~m 23.56~ vbn di~u 1~,
d6nl?-Ng.iy 28/912010, c8 phi~u cua Cong Iy <lilchinh th.rc <11l"Q'Cgiao dich ~i so-Giao dich chUngkho"n thanh ph8 H&Chi Minh vai rna giao did,la 11VX
T", s<'tchinh cua Cong ly d~t I~i sA 65 Nguy~n Van CiI" qu~n Lien Chi~u, thanh phb Vi
NAng
T6ng j; can bQ eiing nhan vien eua COOl' Iy !<Ii ngiy 3l!1212010 Iii 313 ngll"i:ri(T@i31/12120091.298 ngll"Cti),
]'I;ganh ngh~ kinh doanh ,'a ho~t dilng ehinh
• Sim "u~l va kinh dmmh xi milng;
• X"~tnh~pkhh"imangv:idi"ker;
• XU~Inhip khA" ,~llll", may mOe, lhi~ bi phve 'V cho ngilnh xi "'anl!;
• %n xuAI va kinh doanh vit I;~u xay d\l"ng;
• Khai thac khoang an cae 1000iphv gia cho ,"n xu~l "i milng;
• Kinh doanll dAu 1U!>.itd<,'ing.an, nha himg.!>.il diing san:
• Kinh duanh cang bioin; Cho thue nh••"m'tnl?- kho hii;
• San lApm~1 bing;
• Ch~ t~o, ,ira chm phv tung, phv ki~n phve v'v nganh "imilng
• Kinh doanh ,'an tii hang bing "e 0 t6;
• Kinh doanh ,~n tii Mng hOO<1ll"iYngthiay n<)idia
2 CO S(J L~I' HAOC.-\OTAl CHhH VA KY KF,TO-\'I;
C ••.•o- I~p bau du tili ehinhHao cao lai ehinh kern theu d ••.<,1Clrinh b"y bing Dt\ng Vi~t Sam (VNO), Ihen nguyen tic giag6c va phil h"" vm cae Chu~n "'\lC k~ loon Vi~l Nam ehS d<) k~ loan doanh nghiep banhimh kern theo quytt dinh sA 15/2006/QO-BTC ngily 20!3l2oo~ cua RQ Tai chinh va cac vanban huemg dan bO sung hi~n hanh khac "~ k~ Im,n lai Vic! Sam
Ilinh IhLieghi sf, k~ truin: II inh Ihlic k~ lnan tren may vi linh,
Nien dQ ke truin cua Cong ty lli ngily 01/01 den ngay 31/12 nilm dU'UTlgI(eh
,
Trang 11J T6.\1 T.-\T C ••.C ClliNII S \CII "J: TOA:'oo'01(: n:',lJ
Sau day Iii.cae chinh sach kJ loan chti yJu dtn;JC U'"g ly ap dvng lrong ,'i~ ,I~p Bao cao ,ai
I ~I.i tili ,~n "to dinh
1)\1"philn~ ph,;i thu kh" diliD\I phOng phi; th" kh6 d,'>iduqc trich I~p theo cae quy dinh v~ k~ lOan hi"n Mnh ,'a the<>cacquy dinh clia Thong III s6 228.12009(1'-III"C ngay 07 lhang 12nAm2009 CM flo;.Hi ehinh Theo do, Cimg ly du"" ph<.'plaP d\l phung phai thu kIlO a,'>ieho nhfrng khoan pha; thu diI quahan thanh toon hoac cae lhoan n" phai thu chua &n th/Ti h~n thanh tnan nhu:ng eo th~ "hOngdoi duqc d" khaeh 11(1khong eO l!lil nAng thanh toan,
Tioi an et dinh hii'll hinh va khin hao
Hi san ci\ ainh him hinh auqc trinh bay the<>nguyen gia tn'r gia lrj hao mon lOy l~ Nguyengill tili san c6 dinh hihl hinh hinh thanh t(: mua sAm va xiy dllng ehuy~n giao la toan bQ caechi phi rna doonh nglli"p biJ fa d~ tili san e6 dinh tinh atn thiTi dj~m dua tai san d6 vau trangthai sin sang sir dllng
Tai •••.n ci\ djnh hiiu hinh du(TCkhh haD the<>phu(Jng phap dllim!> thing dlla tren th(ri gianhihl dllng u<Jetinh phil h<,rpvm cae quy dinh eila Thong tll sf,20J12OO'1m • IHC eua II';' TaiChinh ban hanh ChJ d6 quan 15, '" dllng ,'jtrieh khAu hao Tii san ci\ djr>h ThiTi gian lh~uhao C\,th~ ciJa cae 10ai lili siln nhu: sau:
Vi~ I~p Ban coo tili chinh twin thil th"" cae Chua" m\I'CK~ 10';1l Vio,'t Sam, H~,!>hng KJ
loan ViI'!Nomva de quydjnh hi~nhilnh khk,~ k~loan la; Vi~1Namyea du Ban Giarll
d6c phi; 00 "hifog UCtclinh vii gia dinh ;mh h,,<'mgden.J lieu bao colo "~ cong ng, rai san va
v~~ t~i~~ba~'c,,": kh~jn cOOl!nq ',a tili.san ti~m tan~ tai ngilY,lap,Ban ~~o til~ell inh c,ong ~)"Icae so h~u 000cao v-cdoanh thu va "h, ph'tlong sunt n~m ta, ehllth 1(<"1qua h""t dQng k",hdoanh thlle t~ cO th~ kha" vo-i ca" u<'rctinh, gia dinh d~t fa,
Ti~n ,-il cae khnan Hrnn~ dlJO'n~ ti~nTi~n va cae khoillltu,mg du",'!! titn hoo g6m: Ti~n ~t tti quy, cae khoan ti~n g~i khong ky
""n Cae khoanllIang duang tien la cae khoan d;\" tu ngAn h~n co tIK'rihlln th" hOi ho~" daoh~n khon!> qua 3 thang eo kM nA"g ehuy~n d,\i d~ dlong thilnh mQt lu<,mgti~n xae dinh vakMng eo rili ro lIong vi;';': ehuy~n dbi "'anh ti~n k~ tir ngily mua khoan d~u tu: do llIi th'''idi~m ba" eau
lIilnlllAn khnlUng t{;n kho duqc xae dinh lien ecr so- ~ia th~p h,m giil'a gia g,\c ,'i1 gia trj thuAn cO tht thllehi~n drn,rc Gi<i g&:: hing t6n kho bao gom eht phi thu mua, chi phi eh~ bi~n va de ehi philien quan tn,rc litp lhae phat ,i"h dt eo duqc hang Ibn kho {Jdia diJm vlot",ng lMi hien liIi
(iia g6c eua hang 16n kilo duqc xac dinh the<>phl.Wl1gphap binh quan gia quy~n (Jia trjlh,,~n eo tht lhlle hien duqc duqc xac dinh bAng gill ban u"" tinh In'r di cae chi phi u<Jetinh
M hoan t"anh va cae chi phi u<'rctinh d.n lhii!! cho viee lie" thl' ehilng,
65 Ng"~e" van Cis Q"~n Lien Chieu Thanh phb Va Ni.n~ Cho "am uij chinh k~,(hoi<; "gay J'Ilmo I0
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