Báo cáo tài chính hợp nhất năm 2009 (đã kiểm toán) - Công ty Cổ phần Nam Việt

Chi tiet cola de e~ng ty con dll... Cae gian dich hAng cae ng k;nh do.nh.. lrlrtru\'lng h,!p lien quan den h""t dOng .ay dl{ng cae ;li.,;" oA djnh hoJlJhlnh hay quy d6i cae khoilll moe l

ClinKly eli' ph~n :"am Vl~tThlonlC lin elm!/; Iy

60g Nguy~n ThlY 1IU'u 6ng Ilolin Quoc XA

6ng Mn TdiIII DlIImg TIl( Kim HlI\Jog 6ng Nguy!n Doy Nhd't 60g Doh VAn Nho

19D Tr~n Hltng Da"

PhoPlng MY QuyTInh An Giang VitI Nam

VittNam

ogly 2 lhang 10 nAm 2006

va dj~ll chinh ogay 5 tMog 10 nAm 2006 ogAy I \hang 8 dm 2007

'a ogay 30 !Mog 6 nhn 2008

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PM ehoi tieh Thanh vih TMnh vicDrunb ,itnThllnh vicn

T~ngGiArnd6c PlI6 Tllng GiAm Me

PM Tllng GiAm Me \'1 GiArn Me Hi chinh

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Mu h<;lpnh.! "~aban «In lttIJ.chuyl" ti~n*h(lpnh!l ]j~n quan coo nam !.ojchinh kct thuecung ngay ,'il de thuye! minI><lint>kern. Vj~c lAP vacrlnh My b<lodo tili chinn bo;lrnhaln.y tho~c u;lch nh;~m CUll]hn Giam dOc ClIng {y_ Tr1ch nhi~m Clio chung 16; 1 dlfa.a y

kic" vc bin do Illi chlnh h<)pnhal nloy can ell' trtn tel qua kil!m loan Clioehdng t6i,

Kfnh gmCae ell dtlllllC6nl( Iy eli phdn ~Ilm Vi{l

CMog to; d! [hue h;~n cong vi~c ki,;':mloan !hen e,k ChuGn mile "'ilm toon Viet Nam Caeehuin mite nay yeu du chung tOi ph;\i l~p k.! ",,",eh "a thlic hien e6ng viee k;t'm (<><inM c6dlltjc s\l d.m ban h<,JpIj rAng ban c;\o tai chlnh kh6ng e6 cAc ,ai l;<\ttrong y~o C6ng vieckilm loan han gom vi~e ki<'m lJ~, tren cd '" eh~n mh, eAe hlog chotng dc minh eho cae s<'fIi~u va cae (huy.!t minh trcn h30 dn (;\i chJnh Cung viec k;t'm lOan e~ng han g6m v;,;edanh giA,'Ac nguy<'n t<tck.! tnan d"'lc ap dung va de lJik dnh tl"Qngy~u e~a Ban Giam doc,e~ng nhll 'i~e danh giA each lJlnh hay (Sng quan c~a hao dn (;\i chlnh Chdng (6i tin rlogc6ng vi,;-cki<!m(<>andil cung crr nhiJ'ng 00,CIho,lpIS'lam dn eoi'ehn j kien <:IiachUng (oi

Th= j k;(n cU chung !Oi, h30 can tli chlnh h<;lpnMt d1 phin anh trong lh",c va h<;lpIS',nencae khlo canh tr<;>ngy.!o, v~ llnh hlnh (;\i ehlnh eua Hp <!oan Uji "gay 31 tha ng 12 nAm200')

.'a ktt qoa boat «Ing kinh doanh va lo6ng IlfUehoyt" ti<'n l~ cho ";\m ktt thuc ,'~ng ng;\y,phu h<,Jpv('Jicac Chua'n mlie Kc ("an Viet Nom, He th6ng Ke loan Viet Nam v;\ de nguy<'n

uk kc !r",n dlltjc chip nluln ehung rai Vi,;-tNam

do tAi chlnh h<;lpnh.(( Nglly IS thang 10 "1m 2009, B"Hi chinh ban hAnh TMng 111'ro

201nOO9fIT.8TC v~ gh; nhjn chtnh I~ch lj gil h6i II••• ;, Cong ly vAcae eIl"g ty con Iliachon titp I~C;\p dl'ng chlnh ,jeh to! lOan\'eclle giao dich bhg ogoal Ie phil h<,!pv"i Chu';"

mile K( «>.linVi~1 Nam s6 10 _ AnI! hu'-'ngcu. vi~c !hay dili tY gil h6i do;\;, Thuy(t minh

W 2(d) (moll bllo do tAi chinh hilI' nh!t m6 la nh h<l<'ngn(n Olng ty hla d>Qn "I' dungTh6ng l•.•.s620112009fIT.BTC do 86 Hi chlnh ban hanl! ogAy 15 thang 10 "Am 2009

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" " 9').727.19K 169.117.350Chi phi hOal "<,ing Ill; ehinh

Chi phi h.n hang

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(I.li)/M nhuan tho'" Iii hUal d(l1I1:

klnh d" ••nhK~'t qua CUll<ar h"ij! d<)"1( I<hac

"(Ii ich lhue' Ihu nh~ p hoiln t,i

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ConI(Iy c6 ph'" ~~mVi('1 ta cae dlnRty conlIan"';o Ihay de,ivi,,, chiiso)him h ,.p nlll,! ehn n;1m kl"t th(lc nll"Y 31 thang 12nl\m 2009

(Juy kh••nW,n Th~nlldoJ.6n c6 phl~-u Che"h lfellIy thlfilllll Ii L<1lnhuijn chll'a

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Bien <1Qnge<lckhoan pM; tho vII ta;

Thoc tho nh~p doanh nghiep dl nOp

Tl~n thu'n thu lif/(chi coo) I.•"~tdOng

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!.Ltv CI1t:Y~N ntNTU liD,," T DONG UAU Ttl

T;~n tho n'r thanh 19ta;.an 06 <linh

" 1.433,251 2,272.361Thu liTthanh 19doloWdo; han

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nng de khoan dau nldai h~n

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Cllnllly coph,',,, Naill Vi.;1 tii Cat donl( IyCOil

Han ca" hili('huyin lit!" to; h<,lp"Illn cho n~m k~t 1M • IIRay 31 thling 12 nJim 2009(t1fp theol

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'" (2%.660.0.13) ~I_~87.601liil elli"h

Chi tiet cola de e~ng ty con dll<;!cthanh lJp \.11;Viet Nam nhll,"u:

Toi ngay 31 thang 12 oam 200'1 T~p doan cO 5.043 nhan vien (2008: '1.11Xlnhan ,ieol

va dicu ebinb au ogay 19th.!og 6 n!l", 2009

s6 5704000012 do S<lKeh""eh va flau tlllhAnh ph6Can Thd e.fp ngay 26 thang

10 nam 2006

Glh ph<'p D.h IIICMn nuiii !huy •• n .an

.u.fll>ao hI giiy, ehthi.!n d~u ca v~ 1"<>1c~•

san ual teo gent.line,glycerine v~ dau hio-diesel

Khai th.!e quang cromitv• an uat ebe hieoferoerom

Ten d;n~ Iy con 110.1 dqn~ <hloh

Cong ty TNHHNom Viet Cramit

T6ng ,J5 6n philp dinh cU C6ng ty dll\;lc quy djnh trung Giiy ehotng nh.ln dang ky kinhd""nh 1 600,000,000.000 VND, Trong n~m 200? t6'ngs4.6n philp dinh euo C6ng ty langh) 600,000000000 VND len 660.000.000,000 VND the<.>Gia'y ehd'ttg nh~n dang ky kinhd".anh di~u ehinh ng~y I th~ng 8 nam 2007,

Cong Iy <l<l<;lcthanh 14p Iil'vitc chuyin tl>i C6ng ty Traeh nhi~m HiJ'u h.n Nom VitI m(i(

c6ng ty (,ach nhitm Mil h." dl!<,1C thllnh laP theo Lo:it Do.nh nghiep Viet Sam lhbh <6ng

Iy ell phau vau ngll y 2 tll;!ng 10Dlim 2006 n't d t~i an v~ cae khoan n<)phli Ira cu C~nl\

ty Tr~ch nhi~m h(fu h.n N.m Vi~1 d~e ehuyin I\i.o sang C6ng ty theo ,i~ tri ghi $<'i' !;Iing.y chuyln thl,

ConI: ty cGphJln :"oIHrnVl('t ~a cae elII'll ty C"'IThlly~-t minh Mo d" tal chfnh hqp ullllt cho nam ktt thue ollily Jllhanll12 nAm 20011

Cae lhuye! minh nay III b~ p~n l>(lptMoh vAdo dulle doc dong IMi vdi de bOodo tllichfnh It<1pnhal <linh Hm

Vdn ,'j bao cao

Cong ty ell phtnNom Vi~\ {"Cling ty") ta </log ly <6 phan du'l;lcIhAnh I~p lui Viti !'IIam

H""I dQng Moh clla C6ng ly III xiy d\lllg </log ulnh dan dung cOns ngM'p giao thong vA

\buy lIIi; outi; d,.an XU!1,eht bitn va ba(}quan Ihuy dn;.an ,uri ban hIgia'y. in bao IIIcae l"ai, an ,uat dilu bio-diesel; cht biendau d vAh~td: an ',,!l keo gent.line vaglycerine

2 Tom Ii\! nhun~ ch[nh sach kfi'fmin chu yt"u

Sa•• djy I~ nhL7ngchinh ,.ieh to! loan chli y~'u dll\;lcnp doan tp dung lrong V;~CI~p Mo c.inliIi chinh ho;rp"halnay

(••) Cdsit I~p ha ••cao tili chi"h

BOo dOl tai chlnh h(lp nhat trlnh ~y blog (Mng Vi\'1 "'am 111m{r~o tlli Mng nghln(-VND'OOO"), du'<;lc~ptheo Cbu~n m\l'c K<!"loan Vi\'I Nom H~ th60gKt{".in Vi~l Nom va

de ngoyl!n Lie k<'toan pM bien dll\;!c Vi~1N.m chap Iho~n,Ban do tai chlnh hilI' nhat trlr han cau 1<1\1choyln (i~n Ii'h<lp nh.ft. doroc lap tr~n e<Js<loon

lich theo nguyen I~Cgia g& Ban ca" hl\l ,"hyl!" MOl~ h<,lpnh!t Moe l~p theo phlltlngphap gian tiep

(h) e,f ••1 h<lp fihJi't

(i) Cli"gly"'"

Cling ty oon I cae <1<1"vj chiu 'If kil,n soat clia Hp <loao, 51/ kiim <oU t&n l;ji khi Ttp

"oan c6 quyln "io!-uhAoh de chioh deh tAichlnh va 110, "Oog cu d""oh aghl~p oh~m Ihu

"lI<;IeIll; ich kioh It Ilr dc ho.1 dliog cu doaoh oghi~p d6, H;lo do lai chioh cu c60g ly coodll<;lCha" g&m lrOog b10 e10 h<,JpOhal k~ (lr agAy kilm ••><ilb.il <l~uc6 hl~u hie coo (<IiogAyquyo!-nkilm !lOaleht m dU'!,

(ji) Cong IyIii" HI

C60g IY II~n ktl III ohilng coog ly rnA Hp <loan c6 anh h~og "ang ki ohung kh60g 11lm ,aI, dill v"i de ehlnh ,aeh tAl chinh va h""l d~ng cua <:<'logIy Cong (y Iico kf, <llf<,lcMchl"an Ihea phU"dogphap von chu 'l hllU (dc dcrn vi oh~o dau lit d\fllc h,ch (,,;In thea phooogph1p von chu ",) hitu), B.o do 1111ehlnh h<;!pnhtl bao gom phan rna TSp doa n dll<;lChlf<logImng Ihu oh~p va chi phi clia delo vi nMn dau 100dll"Chaeh 1,,1n lhco phll\Jog phap von chli

"'" hitu '"u khl <l;eu chioh (heo ehirth 1ch kt l,,;ln clio np dMn, III ngay h.il dau cho liliogay kC'llhuc cu•• 1/aoh h.roog daog kl,

(iji} Clic gUJ()djch du'IC I""i fTItkhi ht/p nh<ll

CAc sO dO'va de giao dich !roog o(i; b(i top "cao va cAe kh",Io ch~oh I~eh chlfa Ihlfe hl~o 111cAe g;a" dkh n(ii b(i dl/l;lc loa i trlf khi ~p Mo cA" (AIchioh h\lp nhtl

(el NAm'iiiehlnhNAm laiehlnh cu C6ng ly llfngay llh.1ng I <!tn ngay 311haog 12,

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(d) Cae I:ian dich h~nl:

"1:"l,Iitl)-no kho<in m~c I.; •• n "~an<) ph;;; Ira c6 gik Wng de <1<!n~iI;~n ~ kMc vdi VND dll\ll' quyd;;i sang VND thco tygii h6i <loti quy dinh ",iogay kel thue nic" <1(>ko!u, •.n Cae gian dich hAng cae <I,m vi liin ~ khac VNf) phil <;oh trong nlm dU'<)cqui <1<'11,ang VND thea ty giah6i doa; !p.ily gia h6i doa; qui dinh to; ngay giao dieh

nc khoan ,hcnh J~chty gii ehU'ava d IhU'Ch~n dll<1<:hach Wanva" bio cao tel qui hi",!

d(>ng k;nh do.nh lrlrtru\'lng h(,!p lien quan den h""t dOng ay dl{ng cae (;li.,;" oA djnh hoJlJhlnh hay quy d6i cae khoilll moe lien Ie <6 g6c ng(l~; (~ pM! sinh In"" gi.i d"all tr""", hoaldOng Ihl dll<.Jchach loan va" Tai Khua" Chcnh ~ch TY Gi;l tho';' v6n ch.l ",1 hl1Ud.o Mnkhi hO'l ~Ong kinh doonh Ml dau •• de tAi ,.in c6 dinh hl1Uhlnh dU'<1edtra a(>.,) dung Khih"'1l1dOng kinh doanh b~l dau va ••k l1li •.in c6 dinh hl1Uhlnh d.I<JCdola ao.,) dung ch~nhlech ly gi d lhllc hien Ii~n quan doJ<1Ckel ehuy!n I"an b(>'.0 1»\0 col" ktl qo.i hoijt d\'>ngkinh doanh, liii chtnh le<'h ly gi eh<la lhlle hien d<l<.lCkel <huy",n 'ao (;)i kho.n Duanh thucho.l'4lhlle hi~n.a 16ehcnh leeh ly gio eh<lalh\I'Chien d<I<JekEl ehuyln •• 0 Lliikho.in Chi pblT, In/{k 1);\i H, n Uli Jt; ehcnh leeh ly gio eho.l'4Ihllc hien d<l<Jephin M thL"Oph<ltlngphopdofilng thJng (mng 6ng nim "am Chlnh aeh nly ph~ hop v"i Chuan m<le K( '''''n ViCIl'iam ,~ 10 ("CMKT lO, _Anh hlf''''11 Cull,i2c Ilia)' Mi rf!lid h({i Jaili

Ngly 15 lhong 10 "am 2009 BO Hi eblnh ban hlnh Thong l<lw20112009fIT.HTC h""ngdan ghi nh~n ehcnh leeh ly gi hoi d""i Thong lit nAy y~u eau cole <'hcnh le<'h Iy gi h6id""i pMI ,jnh n)"viee d.nh gi I~i de kho.n lAi san A no,lph.i In! litn te ngan !I.Ilnc6 g6engo,i Ie <lo./<1Cghi nMn 10 Hi khoan Chcnh lech Ty gi H6i ~,,"i Ihu\'>engo,';n 6n chu <'lhl1U;.A de cbenh leeh Ii gi h~i do.i nly ~ d<I<Jeghi dan M x6a sI! vAo d10 ky >au npdoan lila du,," litp luc"P dung CMKT 10 M ghi nhlin ch~nh lech Iy gi h6i doa;,

(e) Ti~n.1l cuc kh""n hlo/IlgIIllo/ngti(ln

Titn bao gllm tien mAt ,'a lien gU'ikhong ky h~n, Cole kho.n IU<.JIlgd<l<JIlglien 11dc khnan

<lau ntngan h~n c6 Ifnh thanh khoan ca" c6 thl d~ dlng chuyln d6i IhAnh kho.n li"n dedinh Int,'k fl ,oli ro l't \hay d6i gi trj vA <llfo,legill' nhlm <l.p \hIg nhu cau lhanh lo.n ng~n

ha n hdn I eh" mue dkh <lao111hay dc nmc dJch kh.c,

(0 Cae kh",ln d.lu In'

C.c kho•• dau t<lk9 quy ngan h,n e.e cOng eu n<)vA VOn<-hu"" hl1Ueua e"e d",mh nghiep

m Hp £lo'n kh6ng kitlm "'.1 hoac khong c6 ;inh hU<.1ngIrQng y(u daoJ<;phon ••nh the"

nguy~n gl• Da p~ng giam gi dan HIdlf\le lip khi Ban Gi.m dOe Cong ly do ,log v~cgiam gia nly khOng mang tfnh I<jmtMi, D<Iph<'>ng'~ dlt\lc hoh nh~p khi vi.;c tang len au

do cola gi Iri c6 lhi lhu h6i I ,10 'II kicn kh.ch qnan ~oy ra 'a ••.•n khi khoan d" ph6ng doJ<Jcl;ip, IN p~ng chi d<Ne hoAn nhAp <lfn mll"ct6, da blog gi<llri ghi.6" eua khoon dau 1<1nhlfdo./<1Cde dinh trong tntl'lng b<;trchaa I~p d" p~ng

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Cong lY'p d~ng phU<.'ngphAp k~ khai thui'lng xuy~n dd hach 101n hang Ion kho.

Hi iinell"djnh ho7u hinh

Klrd •• h'1II

Kh<i'uha" doMelinh lhco phulJng phap dul'lng lhJng d\la !fen lMi gi.n hiru dung ofilcllnh cUa

!Ai "in c6 djnh hiJUhlnh, Thlli gian htru dung <1<k linh nhot ,au:

Cae khoan ph';; thoCOe kiwi" phi; thucua kh;lch hang vAde khoan ph~j lho khac dUl;lcphan anh then nguyengia tril' di d\l phOng ph!; thu kh6 db;

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5-25nam5-10n!mS_7nam3-7nam

• nha xll()ng

• {hit, bi van pMng

• mily m6c va lhiel bi

• phudng lien van chuyl!n

C61l11ty ell ph4nl'am \'i.;1 ~a Clic dinllly conThuyf't minll han can tai chinh h<,lpnhll't ehn n~m ktt !lnie ngily 31 thanl: 12 nam 20U,}(titp then)

Hilll!/;!Jinkh"

Hang Wn kho du\.lc ph';" anh theo gia uj h~ng ,"isiS lh"p I><lngi(Ja gia g6c vA gia ttjlhwlnc6 th<' {hLtch~n d.roe, Gia g6c doMe linh Iheo pl"loog phap hlnh !juln gi.'loY"" vAban g6mlKlca cic chi phI li~n quan ph;!! inh dJ e6 dUl;lc hang 16n kho d'di' <fitm •.•trang thai hitD4;' fMi •.tli lhhh phSm vA ,.in ph;;m d<ldang gia gOc bao g6m chi phi nguytn viI litu, chiphf nhln c6ng lrI,Ietitp vA de chi phi san xual chung <11d.rt,lc philn 1>6,Gia tri lhu.in c6 {hi

!hlte hi~n dU(lc III gia ban lI<lctfnh cua ,an ph:m t&n kho lril' di chi ph! roc doh M l>o.\n{hAnh,an ph~m v~ chi ph! ban hang It<k (lnh

Ngu)"ill gia

Hi an c6 djnh hJu hlnh dlJl)c thl hi~n the<>nguy~n gi1 nil di gia ui hao m"'n lOy.c.

Nguyen gi~ ban d.u cua lai 'an Codinh hJu hlnh gom gi1 mua cua lai ,an bao gom ci lhuenh~p kh~u eac loa i lhn.: d.n vao kMng dlJl)c hO>\nrai v~ chi ph! lien quan Inlc lilp dcn vi,;cdlla lai an vao lr.ng lhAi va vi In h"al dOng eho mue dieh ,Ii"dung dll kien, cae chi phi ph11,inh san khi lloi "In c6 dlnh hJu hlnh da di v~o hoal dilng nhuchi ph! ,\fa <.hJa ba" d.mng vadai'n \hUi'lng,'ht\)c hach \OlInvao Mo do kl, qua ho.l "ilng kinh d"anh cu ky phll inh chiphi Tr\f<~nghlip c6 lhi ehll'ng minh mil' each rll r~nl\ c~c chi phl n~y Jam lang J<)ilch kinh II;

!tOng llfflng lai d\llfnh lhn dlll;JcIii vi,;c ,0'dung !Ai an c6 dinh hiru hlnh vUl;lllrCn m<l"eh',!ldOng lien chuin da dUl;lcdanh gi ban Mu \hl cdc chi phi nay dU<)cvon h6 nhu mOl kboannguy~n gia Ung Ihem cu lai.an c6 dinh hiru hlnh

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Iii)

Ih'1,1

ij) HI Slin e6 dinh to hinh

(i) QuyJ" su d"mK dar fau dili

Quy~n ,<l'd~ng d!( hill dAI dlfl,lc phan ;lnh the<>ngo)'~n gi.i vA kMng d,me trich kha" hao Nguye" gia ban dj" cua 4uy~n ," dong d.fl bao g6m gU mo quy<!n <of dong ddt vll0an bQetc chi phi In,fchep phat inh lien quan Mn v;tc da rn hio 4uy~n 01'dong dAt

(ii) I'M" mlm vi ([nh

Gia mna cuo phan mem vi tintl mdi rna phan mcm vi tfnh nay khOng I m';;t bQ ph~n khOngthtl tach ,o"Ii vdi phan cUng cO lien quan tlI1 dU't,l<;v6n bOa ,'1 h~ch lrnln "h •.•.lAl ,an 06 dinh v~ hlnh Phan rn~m vi tlnh du'<,Jckh,;'" haotheo phu'tlng pMp dUl'lng thing ('oog v~ng 3 nAm

(k) Chi phi ~aydl/nl( cd Mill: d,1 dllDIlChi ph! '''y du'ng<" han dJ dang pMn ;lnh nguyen gLi cu' cae khoan chi phi x.iy dl,l'ngvamiy m<k chlJa doJl,lchoOn loan h'»n tMnh ho~c IJp dJt xunt Kh<'ingtlnh ~hau hao eho dydl,l'ngcd ban d<ldang ('Onil giai duan d y dl,l'ng,a lJp dal

(I) Chi phi Ir,; lru,k dlli h"n

Chi phi In/ftch,,,,,, diJng

Chi phi mille hOal dOng dL!<,lchach toon ,ao b.io do ~et qua boa( dOng kinh d"anh, ngoa; \til'chi phi tnanh lip, ,'hi phl dll" l1lO,~uang do, ~huyen mai pMt ,inh nYngay (hanh lip cho t"ingay bJt d~u hUa1dOng, Cae chi phi nay doMe ghi nhin Iii chi phi Ira UlJIlcdlli han, d'Nephiln inb theu nguyen gi.i va dutlc phan M thC{)phll<Jngphap doJl'lngthj ng \rong 3 nam k~ n'rnilay hJt dju hoal dOng ~;nb doanh

(m) Cae IIhoan phai Ira thul/nJ(ml;livii IIh"an phai Ira IIh~e

nekhuan phi; tra thorong mal va ~boan phai na khae Ihl bi~n Il>conguyen gi.i

Dl,i phllng doJl,leghi nhin ~hi, do kct ~u cola m(it ,U' ki~n trong qui khd", Cling Iy 00 mOtnghla "u phap Ij ho;,< li"n MI lOa 00 thl dU1;lCltdc tinh mOl deh tin caY ,ll tu'<Jngd6i ehJcchJn r~ng Cling ty phai.o1 dung de lQ'i!eh kinh te trong IlI"<JngI.i M thanh toan nghu Vu ,1<\,Dl,fphOng dade xae dinh b~"g caeh chicI kha" cac I,,<~ngbcn d•••.(inh t",nil tU'<lnglai theo l.ii'''''t tnlde thuc phan anh du"\lc '0' danh gia hi~n ta; cola thi tnmng v~ gia trj th<'ligian cu•d~ng li"n va nhitng rui ro g~n lien 'di khoan n<Jpha i na d6,

"

Oinl( ty elf phlln ~lIm Vi.;l vii ellc conI: ly en"

Thuytl minh h"" ca" 131chlnh h(,fpnh.!'t eh" n;\m 1<.(1thlic "I(ay 31 Ihanll12 "am 2tH19(tifp (h.'uj

TIme tho nh~p doanh nghi~p Ifnh Ire" l<;linhu~n ho~c 10cun nJim ha" gom tIlu,;'tho nh~phitn hanh v~ thu'! tho ohip boh lai Thue tho oMp Joanh ughi,;p dlli1< ghi "h~n trong bao cao kCI qua ho~t d(ing kinh doanh ogo,i trlf 1nt<'Ing hill' khoa" thuc tho uh, p phal ,inh licn qoan den cae .bo.in moe dlf\Jc ghi "han thing "'0 v6" eh,; «'! hll\o, khi d6 hoan (hue tho ohip nAy cOug doNe gh; "han (hing va" von ehol s<l hJ\J

11m.! tho uhAp hien hlnh IA hoa" Iho! <11"kien phil n(ipdlfaletn (h ohap chin Ihu! !rung

"am '~dour de mote thuo!<oil c6 hien I\le""ac Cd bolo c6 hie" I\letn; ngAy.(1 (hUe oiend(i k( tolin, vA cae "hoAn di~u chlnh thu! pha; nOp licn quan den nh(l"ngn;lm lntlk

Tho" tho ohip huan In; dlr.;le tlnh theo phu<log phap sf) dl! lren bang dn d6i ko! 10lln ello do ebenh l.eeh tam \hili giol"agia trl ghi s oua do khoin m~c tai an va n<l phii tra clio mue dlch baD do illi chinh va gi.i trl de dinh the<>mpc dlch thuo! Gi.i tri cua thuc' thu nhip ho~o lai dU'.;Ieghi nMn du t~n deh thll'e thu M; h,* th.nh toh do,r kio!n dOi vIIi g;i tri ghi s

eu de kho;\n mue t1li.an v~ n<l phM tra • L!dung de mote thoc' so!t e6 hi~n I\le h<",e 00

!>.in c6 hi"o lue tai ngay ko!, thole nien ~ ko! toano

Hi an thue thu nMp "";in I.i eh! d<l\;l<:ghi nMn ttf<jng U'ng vdi mtle l.;Ii nhu~n ehio thu'! eMe eh<in trong tlMog I.i ma l.;1iohu~n d6 c6 th~ du ng M khan nil vdi tJ i ,an thue thu nh~p oay, Hi ,an thue lhu nh~r ho!in 1.i dUl,Scghi giam khi khOng 000 eMc ch<io thu dtf<jc de I\li kh.~ thue lien quan nay

(p) Quy kh.,n lh,(,lng '.0 phuc lojf

Quy khcn thudng va pMe l.;Ii dLJ<;J<: trkh I.j.p tlr lQi oho~n ehU'a phan ph6i haog nam e!in ell' '.0 quy.!t dinh cu de c& dOng, Quy oay <lu\,le dllng de lo.i trlr de khoan ti~o thtt<log va quy phlle l.;Ii phai tra eho ohan vico cu np <loao, cae kho.n ph,;i tra tfl' quy kheo thtt<lng a phlle I\li kh60g doNe ghi nholo tren hiD do ko!, qua ho.t ~ng kinh doanh,

(q) Oo.nh thu

f)ulJl1h thtl ball hi"JIIK

)).,.oh lho b in hAng dLNe ghi nh~n troog!>.in cio kct qua ""ul dOng kioh doanh khi phan Idn ,u; ro v.l\li leh g<ln li~n vIIi quy~n ,,' hil'u.an ph~m hoac hang 1>6 d!i doS<,J<; chuyen gi'oeh"

ngoP!i mu • o.,.nh tho kh6ng dU\le ghi nhan nl!"uohlte6 nhiJng yo!u til kMng eh<le eh~n tr<;>ng y(u Mn '10"0 kli kho nang thu h,\i khoan phai tho h"1le hcn quan kli kha n(ing hing bin hitra I.i.

"

(r) Cli"kho,;n Ihnh lmin yl: ,hue hOlll d,,"!:

Cae ktln,;,nth.nh toan v~ lhu~ hoat d\ing doNe ghi nh~n "0 ban ca" oCt qua hO\lIdOng inhdoanh the" phlltfng I'MI' d~ng thing <11'"1ft" !hili han d (".JPd~ng th"" Cole kho.in hoptiling di thuf d nh~n dl1<;lcdU'<;J<:gh; nh~n tr"" Mo do \;!t qua II,"!! di>ng inh d""oh nh•.•

mill ~ pMn h<;!pthinh c,;.l<~ng chi phi tho"

(s) Chi phl"IlYChi phi yay Mgc gh; nhan lil m()t khoan chi phi !rong Dam khi chi phi nay phat inh, "goaltn1 lnf{'lngh<,11'chi ph! vay H<'oquan oft" de kh",," 'ay cho mOledleh ~ay d\l'1lg tili ,an c6dinh hil'u hinh lhl khi <16chi phi vay pMt inh trong gia; doan dy d\l'1ll\MIle vrlo M nllll'm.;nphan da nguy"" gi "ol ""i<.in ,,6 dinh li<'oquan

(I) Clie conI: Iy lien qUlinC~e ~n dU\Je ~em IA ben lien quan ncu mo)(ocn e6 khi nJn~ lnf< (i~p hay gi~n til'p ki~m,oj( bt!n kia hay e6 anh hw.'ng dAng .f Mn bt!n kia ItOng vi~e d!fa ,a de quyl'( dinh l1iehinh vil boal dQn" kinh doanh Cae ben e~ng du'<!e~em IA btn lien qnan ncn eae htn ebngehin '\1 kilm "oa( chung hay chin nh hll,)nll <ting kl chung,

(u) Liii Ir"n e6 phitu

np <:Ioiln!flnh hay Iii «Jban Ir"n c6 pbil'u vAlli uy giam tren e~ phi,;u (EPS) doi vdi c6phil'u ph~ lMng, Ui cd ban Iren ell phi,;u <:IlIl!ednh hAng e~eb ehia I\li nhu!n hOle I~ phan

M eho e~ dong ,,1 hil'u ell phi(u pbll Ibong eua Cong ty eho s6 hi\lng hlnh quan Ilia quyi

{'u' s6 ell phiiu phlllMng dang 1i,1IlhAnh trong nlm, Wi ,uy giam tren 00pbi,;u dlll!e Ilnhb~ng deh diin ,'hlnh 11linhuln bole 10phin M ,'ho eil Mng ,,1 h(1ucil phil'u phil' thong ,'il

~ blnh quan gia quy~n c6 phi.:u pM Ilu'lng dang hm hiinh do anh ht@ng euo elie eil phi.:nphillh6ng liim nlng e6 Lie d{lng ,uy giam hao gom d ITai phi(u e6 Ihi chuy"n d6i vaquyln ehon mna e6 phi.:u,

U m{ll h{\ ph!n e6 Ihe phin bi,;1 dlIo;lecua np <loan (ham gia viu qu~ Irlnh san xnl1 ll<lleeung dp.an phim vAdjch Vu (h{\ phan th,'<l nnh vlfe kjnh doanh) hole cnng cap ,an phimvii dieh vo lrung pham vi mOl moi \TUllngkinh II' eo lhe (I><)pMn lheo khu "o;Iedia Iy) rna h{\

phin niiy cO ,ui ro vii l<!i!eh k;nh t! kMc v<:lic;k I><)ph!n khk Cleh trlnh hiiy ehu yeu cUaT4p <loanvi hi" eau I><)phan d,u viio I><)phin lheo khu vlle di Iy, H""I dOng cu Hpdoan n~m Irong mOl nnh we inh d"anh Iii ,an ~U"l vii holn dau d h{\(d va dting g<'li.;inpham,

(w) Clie chi lil' u n!o:oaI tHing,,~ n dill kt loa nCAo ,'hi (;en nlloai hing dn d6i k~ I""n, nhlf dllo;ledjnh ngh; trong H,; thong K~ loAn VielNam, <:10'\10Irlnh hay" de 1hny~t minh thkh hllP cUa de h~o do l~i chlnh hW "hil PAy,

"

)

•• • •••• • ••• • • • • •• • • • • • • ••••• • • • • • •

CO"I:Iy eli ph'" l\am Vi~t~a eWeding ty conThuy" minh b~o do tai chinh hljp nM't do nJim k~llhiil' IIl:ayII tha"1: 12 nJim 2lK19(ti~p th'm)

3 Hau cao b(l phi/.n

Thong tin b() pMn dll\1<:Ifloh My theo h<>atd6ng kinh doanb d.T1p do~n ~l h{>I'M" di IS'_

Kit Qui Ill>pMn hao fom de k",,"o nme ph.in M' lr1(clieI' vau mOl "" ph~n v dtll,l< phin ph6i Ire" ell sd hop 19 C>l.ck""in moe kMngdl/l,l<:phan phoi hao gorn ta; ,an vlo nIl phor tra, d"""h tho va chi phi hoat d.;;ng tai chinh, chi phi ban hang, chi ph[ quan IS' doanh nghi~p 10

va Illi khac •• 'a thue thu nhap doanb nghi~p_

BIj p~nchia th"" ilng di Then thOng tin h~n rai Ifen c<l,,' h{>pMn di IS' b() pMn dnanb tho d\l trio vi ld di IS' cua kMch hi!ng, rai Vi"t !'am ("Trong Olt"'") ho~ccae mlde "goa; Viet !'am ("Xu.t kh,fo").

15-T6"nt doaoh lhu Cae khoon giam lrlr kioh doaoh

Do.nb tho thua

Oja \'60 hang han(L3}1h,h nhwlo g6p

Olnlll~' elf ph;in N"m Vi~1vir.clle,unllly eu"

Thuylft minh han do tai ehinh h(,lp nh.ft eho nJim ktllhUc Ollay 31lhanll12 nAm 20011

duy"" lien Ie

Han gom lfO"g (icn I~j ngay 31 thang 12 lI;lm 2009 c6 iJl "l'Ni ~ hi,"VNI) lifting <lll<!ng 61.974 tri~lI VNFl (2008: 23.244 triCu VND)

Khoin pha; lhu phi lholtlng m.l Iii' cae c(;ng ly licn quan kh,ing du'\le hao <lam kh6ng chiu I.i

vl kh6ng c6 lh1li gian holln l,a d;dinh

(0) Khoin rha; lhu nly lh,l hi~n c-'c kh""n eho nMn vlcn vay kh6ng <lu"<,le bOo <lam va chiu I~; SUll lh~ng l;l 1.1 % (2008: 1,5%) lrong n~m

Cae khoan phai thu

COe kh,>.in ph.; Iho n(ii bO hao gorn de khm;n phi; Iho ttl de rong Iy lie" qua":

Il.lOO.0\I4

\1.843.518

20.943612

306.014,258 165.310.219

31/12I2UOllVNll'IM"'

31/1212(8)8V~IJ'Ol")

7.\156.3.1610458.517

31/121200'JVJ\I)'OOO

Phlillhu lit de c611111)'li~n quanThl/tlng rna;

Phi thudng rna;

Khoan rhai lhu kMc 1>."ltim:

Kho.an vay phal lhu (oJ Phai lhu kh~c