Báo cáo tài chính hợp nhất quý 2 năm 2015 - Công ty Cổ phần Đầu tư Châu Á - Thái Bình Dương

Báo cáo tài chính hợp nhất quý 2 năm 2015 - Công ty Cổ phần Đầu tư Châu Á - Thái Bình Dương tài liệu, giáo án, bài giảng...

cdNG TY co PHAN EAu ru cHAu A

rnAt siNH nu'oNc

CQNG HoA xA nqt cnu ncniA VIDT NAM

DQc lfP - Tg do- H?nh Phfc

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Ir

CONC TY CO PHAN APECI

Dia chi: Ting 3 tda nhd Machinco 444 Ho2rng Hoa Thdm, Tay Hd, l{d NOi

Fax: 041.577.l085

BAo cAo rAI cHiNIrQui ndnl 2015 Tel:0.11.577.1c)Rl

Tgi ngiy 30 th{ng 06 nim 2015

A TAI SAN NGAN HAN

l Tiiln vir c6c khoiin tuong atuong ti6n

2 Cdc khoiin tuong duong ti6n

Il Cdc Lhodn tliu tu tii chinh ngin hi;n

L Dau tu ngdn han

2 DLL phong gidm gia ddu tu ngan han

tll Cdc khorin ph,ii thu ngin h?n

l Phiii thu cua khach hdng

2 Tra trrfoc cho ngudi bdn

t

5 t de lltolrt phri thtr khdc

6 Du phon.-e phai thLr ngan han kho ddi

IV H ing ttin kho

l t{dng t6n kho

V T?ri siin ngln han khdc

l Chi phi tfa tluoc ng6n h4n

2 -fhu.i (i lC'f dLLo-c khdu trir

3 'Ihu6 vd cdLc khoan khdc phdi thu Nhd nuo'c

:t 'l'iri san ngin hirn kh6c

B TAI SA\ DAI HAN

IL Tii siin.c6 din h

l TSCID hDu hinli

.1 Chi phi xdy dung co bdn dd dang

IV C6c kho:in ttAu tu tii chinh dii han

L t)iLr tu viio COnil ty con

2 Diu trL viro COng ty lien k6t, lien doanh

l DdLr rLr ddi han khac

Vl Tii srin dii hirn khdc

l ( hi phi tra h Lro-c diiri han

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222 223

229 234

231 ll

250

251

252258

2'70

211

268

l21il4

364,24r,646,36891,067,02t,38714,658,021,387 79,409,000,000 22,327,572,772

24,886.186,7',72 (2,55 8,614,000) 2$0,396,s27 ,47 4 213,47'.7 ,095

42,176,608,t82

242,r70,912,140141,686,949,738542.i98.0 r l

I,537.160,605(994.e62.591)

52.888,000(52,888,000)141,144,55t,12796,304,500,500 55,970.100,5,00 40,334.400,000

4,t79,462,502

1.462.,502

r 9s,684,5s7,83913,s69,330,s76

4 ,569 ,330 57 6 9,000,000,000 22,380,967,58924.902,241,s89

(2,521 ,214,000)109,161,844,615

2t3,477.095

46,595,638.229 62.566,206,386 (211.477.095) 13,810,610,476

r 3,810,610,47636,76r,804,583

52,888,404 (52,888,040)

2'77 282,481 "921

96,323,567,502 55,989,167,502 40,334,400.000 4,327,856,000

l ldi san ddi 4.172.000.000

TONC CONG TAI SAN

Page

606, 1,559,r08 5't 4,237 ,735,303

CONC TY CO PHAN APECI

Dia chi: 'fing 3 tda nhd lvlachinco 444 Hoarng Hoa ThAm, Tay Hd, Hil NOi

Fax:041.51

BAo cAO TAI CHiNH

Qld II ndn 2015 Tel: 043.577.1983

L ; Vay vd no ngAn han

2 Phrij tra ngLtdi bdn

4 Thud vir c6c khodn phdj tra nhd nuoc

5 Phrii trri ngudi lao dong

6 Chi phi phai tra

t

o Ci[ klroan plni tra phdi ndp ngin han khic

I I Qu! khen th$ong phirc loi

I I No dii h?n

3 Phdi tra ddi h4n khtic

B VON CHU SO HO'U

I V6n chii sri hIu

VOn dau tu cua chu so h[u

l'hdng du'von c0 phan

Qu)r dau tu ph6t trien

Qu! dqL phdng tdi chinh

Loi nhLrdn saLr thue chLLa phan ph6i

300 310

962,030,95 0

t1,3'73,354,402

4t t,t39,253

23.138,37 6 126,424.928.929

(2.446,61 8)41,866,546,s00

4 l,866,546,500425,333,255,879 425,333,255,819 364,000,000,000 46,144,78 l ,818

1 ,268,81 4,6 | 4

24.7 5t,612

13,894.847,835

295,330,116,860246,t87,714,36015,000,000,000 94,045,210.579

505,014,21 8

357.320.075

23,738,37 6

t36,258,817 ,730(2,446.618)49,142,402,500

49,t 42,402,500278,887,600,430 278,887,600,430 264,000,000,000 48,496,600.000

Ha Nvi nguy I 0 thang 0- nint 201

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CONG TY CO PHAN APECI

Dla chi: l Ang 3 toa nhal Machirrco 444 Hoang Hoa Tham TayH6'HdNOi

Fax:043.577.1985 ,''BAo cAo LUI; cHUYfN iItN rE HgP NHAr

(Thett phtong PhiP ginn tiiP)Qui U nitn 2015

BAo CAO TAI CHiNH

Luf chuy€n tiAn tn ho4t dQng kinh doanh

Lgi nhuQn tmlc thui

Diiu chinh cho cic khortn

- Khiu hao I'SCD

- Cl:ic klodn du phong

- Ldi 16 tir hoal ddng d?iu tu

- Chi phi l6i vaY

Lgi nhuQn lir ho(tt d\ng kinh tlottn h trrtc lhult tl6i

ritr lru dlug

- (TAng)/gidm cic khodn Phii thLt

- (TAng)/giarn hirng tbn kho '

- fing/rqianrr cic khodn phai lra (khong ke liii \a\

- (Ting)/gidm'chi Phi tra trudc

-'fidn ldi vay dd tri

-.l huO dru nhip doanh nghidp da n6p

- 'I idn thLr khac ti hoat'd6ng kinlr doanlr

'- Ti€n chi kh6c tir ho4t d6ng kinh doanh

Lu'u chulAn fiin thuiin lir ho$ dAng kinh do ,th

l-uu chu16n tiln ttr ho4t dong diu tu

'I iin chi de nrua sarll xdy dLrn-a TSCD vd cAc l'S drii han

l i6n chi cho vay urua cdc c6ng cu no crta don vi khdc

'l

i€n ttrLr h6i cho vay- b6n lai c6c c6ng ctr no cira don vi k

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01

02 03 05

(3,499,4I3,19-'

(68,441 ,426.839)

12,259,202.058

27 ,193,269,155(7,462,502)(48,346,925)

155,856,000

( I 5 5,856,000)(32,544,178,246)

(1.n6,401"1

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30,738,921,100831,161,860

(3,312,938,333)

1 10,586,36Q

(9t 4,83 5,000)(l,522,692,6I

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505.778,488(5,134,t 01,092)

(22,681,869,929)

(1,901 ,950,482) 37,143,271,817

(426,031 ,798) (506,664,014) (57,915,436) 4,7 41,500,040 (295,366,582) 10,883,872,854

(39, t 38,600,919) (6,500,000,000) 22,300,000.000 621,502,613

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4.

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Tien lhu tir phiil hdnh co phieu nhdn v6n g6p cua chu so

Ti€n vay ng6n han, dd.i han dd nhdn dugc

I ren cnr rra ng goc vay

Luu chuydn tiin thudn tu hogt d\ng ttii chinh

Luu chuy6n tiAn thuin trong ky (50 = 20 + 30 + 40)

Tidn v)r tu'ong rlu'ong tiAn tliu k!

30

3ti3

40 50 60

30,393,687,239

9{.,648,181,8187,840,000,000 (22,840,000,000)82,648,181,81882,648,181,81880,497,690,811 13,569,330,576

(22,717,098,3 06)

20,498,125,891(9,s00,000,000)

(]ONG TY CO PHAN APECT

Dia chr; ling 3 tda MACHINCO 4,1'l Hoarg lloa Thdm Tay Hd, He Ndr

hoach vd DAu tLL thinl.r ph6 He N,)i cdp Trong qua trinh hoat d6ng, Gi6y ching nhan deng Ky

kinh doanh dd duoc srlia d6i nhu sau:

QttryL-httn! Lhlt1n4l{-bt-kinh doanh; ttr6i ttung diiu chinh

S5: 0103013346 ngdy l2 theng lU nam 2007 Thayd6i ngdnh ngh€ kinh doanh vd s6 cd phin

c[ra c6 d6ng s6ng lApSd: 0I 030 I 3346 ngd1, I ) th6ng 03 narr 2008 Thay r16i ngdnh ngh6 kinh doanh vA s6 cd phin

cira c6 cl6ng s6ng lip

56: 0 1 0301 3346 ngdy 1 6 th6ng l 0 nam 2008 l'ha."' cldi ngdnh ngh6 kinh doanh

SQ: 0l0j0ljj46 ngal 2l thdng 07 nam 2010 I har, altli dia chi ddng k;, kinh doanh

Sn:0 10100576q rtgal 0l thirrg I I nan) l(rl2 lh;r doi v6n di6u 16 tr6n dang kf kinh doanh

,.,i ,.^ _^

So : lrltrll)0576a ngAy 17 tlrarrg04 nirn 2015 1ha}'c16i vdn di6u l€

S0 : 0102005769 ngdy 30 th6ng 6 narn 20 l5 l.ha\ cjoi clia chi tru so chinh

V6n di€Lr 16 ci:a C6ng ty ghi tr€n giil chrlng nhin dang ki kinh doanh ld: 364 t;i, d6ng

'l'rr,r

s6- chinh cua Cdng ty d{t tAi so: 'l ring 3 toa nhd MACIIINCO 444 Hodng Hoa Th6m, p

'l huy KhLr€ Quan Tay H6 Ha Ndi

'l heo

CiSy chirng nhdn dang .kj kinh cioanh Cdng r), hoar d6ng chu yeu rrong linh vuc: Dich vu

tu v6n dau tu trong va ngoai nLrtic: l-Lr van rroi gitii kinh doanh bAt cl6ng sdn: Tu v6n vi: qLrdn l;ikinh doanh chi€r lLlcrc kinh doarrir: Nghidn cim phdn tfch thi truirng:'fu v6n mua, b6n, srip nhAp

d()anll nghiip e o phan hoa: lLr rrrr ldp rd qLran lj clu !rr .lau ru: Drch r u moi gicri xuc riin

thLLong nai: Dich vu t6 ch[rc sLl l<i€n, hdi nghi, h6i thrio, tri6n ldrn: Dich vu quan h€ c6ng chirng;

QLreng eao thuong

'ai va phi thuong nrai: Nhan irv thric dau tu; Dich vu drinh gi6 hi6u qud kinh

td dLt an: Dich vu cam dd: Dir:h vLr ir1 thic xLr6t nhip khdLr: Dai ly mLra, dai I), b6n, ki gri i hdng

hoa: Kinh doanh khai thdc v d quan Ii cho

('irc don vi trLrc thudc va cdng tr con:

'l-6n tlorr vi Dia chi trlam lJoc

C6ng r)' -l NHI] Chalr d Thdi

binh Duong Bdc Nnh

KhLr 'l hanh Son PhLrong V0

Ninh -l I' bdc Ninh

Nguydn Chi Vuo-Lrg

(i6ng ry ('o ph6n APEC l-ancl

llu6

Sd i0 I-€ Lo-i, .l P FlLre Hd XuAn Vinh

C6ng -l"v c6 phdn APtiC hA Narl Tdng 3 nhd 205 cluong L€ Iloan

P Quane Tlung IP l,hir L.i IIA

N an]

Nguy6n Hodng Linh

CONC I'Y CO PIIAN APECI

Dia.lrr: lang l l^i Mn(HIN(()444 lloAng Hoalrtdm lavH,l.HitNi'i

Fax: 043.577.1985

BAo cAo TAI CHiNH

Qu!' Il ndn 2015 'l'el:04-.1.577.1983

THUYET MINH BAO CAO TAI CHiNH HO P NHAT

Kh6i quft chung vd C6ng ty con:

- Cdng ty'I'NHH 1 TV Ch6u ri Th6i Binh Duong- bic Ninh

C6ng ty TNHH I TV ChdLr d-l'hii Blnlr Duorrg- bac Ninh tlugc thdnh l4p theo giAy ddng

kli kinh doanh s6 2300558864 do phdng EI(KD - So k6 hoach dAu tu tinh B6c Ninh klirtgdy 1917120)0 CiAy chirng nh6n DKKD thay d6i lAn 2 ngdy 041812010

Von dicLr le 50.000.000,000d l Nrim rnurri trieLr dong )

T;i, lQ so'hfru vd bi6u c1uy6t cua Cong t1 Co phin Driu tLl ChAu ri Thtii Binh Duong trongC6ng ty "fNHH 1 TV Ch6u 6 Thdi Illnh Dtrong - BIc Ninh ld 100%

a ^^ ,,i l ^'

: - Ci'ng t1 ( 6 phin Diru tu \PlrC Iltii Ngttlin:

( i,rrg t; Co phin DALr tu A PE( | hii Ngur en drto-c thanh lrip theo gidl chung nhdn diu tLr

s6 :1720i1000013 do llan Quan l chc l<htr C6ng nghi€p Th6i Nguydn cAp ngdy

04t6t2009

V6rr dieu la' : lo0.(ru{).00ir000 dorrg

Ty le so hilu v2L biiu rluyet cLra C6ng ty C6 phAn EAy tu Chdu A Th6i Binh Duo"ng trongCdng ty c6 phAn DAu tLI APEC Th6i NgLry€n lir 84%

Cl0ng ty Cd phAn APEC Land Hu6

-, .iCong ty Co phirn APEC Land FIu6 duo-c thdnh l6p theo giAy ddng ky kinh doanh s6

:i.r012i2560 do So kF lr(,aeh \a uru (u lrnlr lla Narn cip ngdy 30i5/2012

'Von

di6u 1,.1 100.000.000.000 dirr-v

T1i, lQ so- hfru vd bi6u quy6t ci,a Cdng ty ClO phAn DAu tu Chiu d Th6i Binh Duong trong

' c6ng ty C6 phAn APECI Land Ilu6 l?r 55%

- Cdng ty C6 ph6n APEC f irc Duy6n

Corrg tl Co phdn APEC Tirc Duy0n dLlo-c thdnh lAp theo giAy dang kli kinh doanh s6

46012,10821 do So'k6 hoach r,?r DiLr tLl tinh'l'h6i Nguy€n cdp ngdy 211312015

Von dierr la: I o{J.0{ )0 u{l{r.rt0{rdor't I

(]ONC TY CO PFIAN APECI

Dia chr:'fing i tt)a N1ACHINCO,11I Iloang ll,,l-flranr fir l-1,r lla Noi

BAo cAo rAr cr{iNH

Quy II ndn 2415 'lel;0.11.577.|98 1 Far: 0.13.577 l9[J5

THUYET MINH BAO CAO TAI CHINH HOP NHAT

t I i.lp rlnot

t,:

t fi s(v tnp r):lo ('to nop nnat

tsal eirr tr'ri chirrlr ho-p nhlt drrr.re lalr Ili n c,r so llio cilr rai e hinh cua Cong ry Co phin diu tuChriu a'l hai binh duo-ng v(ii.cec llro c6o tiri chin,h cLra c6c C6nB ty con Id : Cdng ty TNHH I TV

Ch6Lr d Thai Binh DLrong Bac Ninh Cdn-u t."" C6 phin APEC Land Hu€ C6ng ty C6 phAn DAu

tu APLC 1'hdi Ngu;'6n

Cde rr3itrp r Lr luan e huv6n noi bd r,i s6 dLr ntli bd gina Cl6ng 1y C6 phan Ddu tu Chdu 6 l hdi BinhDuong vtii cdc cdng ty con da duoc loai tril l<hi ho-p nhdt trong b6o c6o t2ti chinh

I rri ielt cua ( o clirrrg thieLr sd tlrrrg tii i.rn lllrin eua ( i\ng tv con khi h,:p nhAt duo-c xdc dinh lamdt chi tiCu ri6ng bi6t ttich hhoi phAn v6rr chir s6- hiiLr c[ra cd d6ng c[ra Cdng ty Loi fch cia c6

dt)ng thieu so bao gorn : gia tli c6c lo-i ich cira c6 dOng thi6u s0 tai ngdy ho-p nhAt ban dAu vaphdn loi ich cira c6 d6ng thi6u s6 trong su bi6n d6ng cira t6ng vdn chu so hfru tir ngiry hgp nh6tl<inh doan h.

rJao cao rar cllnm r'rop nnar oLrqc lqp bing d6ng Viet narn ("VND"), theo nguy6n tic giri giic vd

1*rir h,.rp rrii eic ngrr;i'rr tic ke t,'irr JLro-r elt,ip rrltar'eltrrrrg tai Viit Narn Cde ngtrlin lac na) bao

ronr edc cltrr dirrh tui c6e thrrdrr nrrre l(c t,,drr Viit \rrn lle th6ng ke roiin Vict Narn va cde quydinh va"k6 to6n hi6n hiLnh tai Virrt \arn l)o tlti barrg can doi k6 to6n va c6c b6o c6o c6 li6n quan

i, i

re l<et elua lroat dong kinh doanh vd lLLu chuy€n tien te vd vec siL dung chirng kh6ng dLLoc lAp chorrhilng ngLltii kh6ng duo-c thi)ng tin v€ c/rc thir tuc ngLrv6n tic vd phLLcrng phap k€ todn cLia Viet

Narl vi lro-rr rriia khdng nhirnr nrLrc clich phAn hnh tlnh hlnh rai chinh kEt qLrd hoat dong kinh

cloanh vi luu chur,€n tiAn t0 phir ho p roi e.ie n!Lr\en tilc rrt phuong phdp k6 toan dLLo-c thila nhAn chLrns o'cic nLlric va th€ ch6 kh6c ngoiri Vi6t Nanr

: , ^ ,t

Ap rlulg Lurit lie turil va c:ic Chuirr rnuc li6 to:in Vi6t Narn

a) LLrdt k6 toan

1rcng riinr Cdrrg t\ da tuen thu I Lrit lii t,rln lrrn lrrjnh ngll l7 th6ng 06 narn 2003 v2r Nghi dinh

kin theo sd: 129/2004/ND-CP ban hdnh ngirl' 31 thring 05 nanr 2004 cira Chinh Phi quy dinhchi ti"At vi hLriing din thi hdnh rnt)r .,,i 6;.,.' .;u LLrit Ke toirr ap dung trong hoat d6ng kinh doanh

b) Chudn rrLlc k6 to6n Vi€t Narn

'I rorrg rrdnr Cdng t1, di ap dung Ch6 dc1 ke to/rn Vi6t nam ban hdnh theo quy6r dinh s6;

l5/200dQD-81-C ngAv 20 th6ng 03 nanr 2006 r,i trons pham vi Ii6n quarr c6c Chudn muc Kdtoiin Vi6t Narrr do 86 TAi chinh ban hAnh vi ciic virn ban sLla doi bd sung hLrrirrg din thLrc hi6n

: , ^ l

Ngur6n tlic ghi nhin tidrr r:\ c:ic khu:irr tuung rluorrg li€lr

a) NgLr,v6n tic xac dinh ciic hhorn tidn mdt ti6n gu i ngdn hdng

c6NG TY CO PHAN APECI

Dia chi: TAng3,tda MACHINCO 444 lloing Hoa Thrim, Ta)' H6, HdNol

BAo cAo rAI cHiNH

chuydn ddi a6 Oi'ng tf'anh tidn vir khdng.c6 nhidu rui ro rrong viQc chuy6n d6i thanh tien ke tu

ngiLy mua cec khoan dau tu d6 t?i ngiy k6t thirc nim tdi chinh

c) Cdc giao dlch bing ngoai td

C6c giao dich bing ciic don vi tiAn tQ kh6c VND phrit sinh trong nam dugc quy d6i san,g \ND

theo ij, gia h6i doai tuong fng tai ngay giao dich cric khoan muc tdi sdn vd c6ng ng c6 g6c bengc6c do-n"vi ti6n t6 kh6c uOi VNn duo c quy d6i sang VND theo ti gi6 h6i do6i giao dich binh

; quan trCn ihi ,rr',rng ngoai.t€ li6n ng6n hirng cdng b6 tai thcvi di6m cu6i nam t.Li chinh Tdt cir citc

'

khodn chdnh lQch tj, gi6 h6i dorii chua thuc hign va cla thqc hi6n itdu duoc hach to6n viro b6o c6o

k6t qui hoat tt6ng kinh doanh

C[c khoin phii thu

Cdc khoin phAi thu duo-c phan 6nh theo gi6 tri uoc tinh c6 thd thu hdi sau khi trir di du phdng cdc

kho6n phdi thu kh6 ttdi Du phdng phei thu kh6 doi tluo c ldp v?r dua viro cl6nh gi6 cria Ban Gi6mddt vd c6c khodn no kh6ng cir khd ning thu h6i

cric kholn phdi thu kh6ch heng, tra truoc ngLLdi bdn, phai thu nQi b6, vd cric khodn phii thu kh6ctqi thcri di6rn b6o c6o:

Niiu c6 thoi han thu hdi ho4c thanh todn duni mdt ndm ho4c m6t chu kj, sAn xuAt kinhdoanh duo c phrin loai ld tdi sein ngAn harr.

Niiu c6 thoi han rhu h6i hodc thanh io6n tr6n m6t ndrn ho4c m6t chu kj' sAn xudrt kinhdoanh duo-c phAn loai ld tdi sAn ddi han.

T'ing lrc6c gizinr sii du rii khodn du phdng dtLoc tinh v2Lo chi phi qudn ly doanh nghiQp trong k).

Tiri sin cil dinh hfr'u hinh

Tdi san io dinh hiu hinh duoc phan dnlr rheo nguyen gid tru tti gia tri hao mdn liry ki: Khi tdis6n dugi brin hay klr6ng dugc sri.dung nla, nguyon gi6 vd hao mdn lfiy k6 cira tdi sdn duo c loaikh6i tdi khoAn vd lei/16 ph6t sinh ti viQc thanh lli tdi s6n .luoc hach to6n vdo b6o c6o kCt qua ho?t

dQ.ng kinh doanh

Nguyen giri crha'tdi san c6 dlnh hiru hinh bao gdm giri mua tai sen, thu6 nhap khdu c6c khodn

, rhid'trqc"thu va cac chi phi lidn quan rruc tiep Atin uiec dua tdi sin vdo trang th6i vir vi tri sinsdng su ciung C6c chi phi ph6t sinh sau khi tdi s6n c6 dinh hiru hinh dd dua vdo sri dung nhu:chi phi sila chiLa; bdo du6ng vd dai tu, thuo"ng tluo-c.hach todn v2ro hoat d6ng sAn xudt kinh doanhtrong k! phdt sinh chi phi Trong truting ho-p c6 th6 chilng minh mQt c6ch 16 rdng ld criLc chi phinay ldm tAng lqi ich kinh t6 tuong lai ucrc tinh thu dugc tu viec sri dgng t?ri sin c6 dinh htu hinhvuot qu6 ti€u chu6n hoat tl6ng d6nh gi6 ban dAu cia tdi s6n thl c6c chi phi ndy <lu c v6n h6a ldm

ting nguyen giri cia tdi sdn c6 dinh hitu hinh

Khdu hao rAi sAn c6 dinh hDu hlrrh duoc tlich tlrco phurrng phdp khdu hao duong thing trong

su6t thiri gian hiu dqng utrc tinh cua cdc tii sdn nhtt sau

TiLi sdn

M6y m6c vd thi6t bi

36 ndm khAu hao

7