Báo cáo tài chính hợp nhất quý 3 năm 2010 - Công ty Cổ phần Thương nghiệp Cà Mau

Báo cáo tài chính hợp nhất quý 3 năm 2010 - Công ty Cổ phần Thương nghiệp Cà Mau tài liệu, giáo án, bài giảng , luận văn...

Rliota" Iili chinh hl'P ohitCho ~iaiof",o Iili <hinh tirngoy (lllh,ng Ol nA,n win

d~n "gay 30 lh.n!: IN nh, 201(I

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Ch" g.iaid~n I;'; chinh 1U-nga; Ollh;,nl; 01 nflm 2010 den nga, 30 thiing (N n;lm 201l!

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I Il~(" 1)lt\l HO~TI)()~(;CLi •• U3c6~( TY(r.;Il(hl COW; 1\1

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1.2 I.lnh.If" kinh d"anh

: ("ong Iyd:,phAn "" COng ly TI\H H : San xLillI Kinh doanh

1.3 ~~.nh n~h~ kinh do.nh

Xang d.u (dAu d.u nM) khi h6a long.

Ha"g elmg ng~~ lh", pha," ''''''" t>ia Ihuik hi <lib cae loai nLtt;c gi;;i kh<iT;

Himg xing 'an t~uy ~ai ,an e~t hi& th\fC pham cae loai ho my phim cac loal '" phl''''g cae loai ehil ti~ nra eli< I"ai;

Viit 1i~u xay dl"'g hang kim khi di.;n m;;) cae m~l hang gia dVng x~ gin m;;~ m;;~ non;; llgll w ph~ Iimg XC may, ph~ lung may nong ng" co phlKTl1gti.;n phl'"g ch;;) ehila eh,;~;

COllI( I)' C6 phi" In B~c Lie" sb 160 Ho.1"g VAn Th~.

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I'll lIVF:T MI" H H.\O C AO TAl ell i1\II IlQr ,,"AT (Ilip lh.,,)C~gi.i~~tiichinhlt'\g~OlthbgOlnAm20IDd~nn_y]OlhbglWnjm2010

2.1 '~,nl"ichinh

"Am til; chinh cua ••hom cling I} b:lt dau tit nga~' 01 lhong 01 "akeIth", 'au ngay 11 lhang 1:2 hang nlm.

2.2 /1011'-jfifn It >I'd~n~lron~"ofl,,'n

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3.1 ('hidQI.,lI".n'pdyn~

Nh!>m Cling Iy lip d"ng ChofdQ.of toan <Ioonh nghi~p Viti !'>am.

Ban T6ng Giom d&: dam No ofAtuan thli d:!.,dolyeu d"cu cae ('hu,i ••tnl'C k~ loan •• Chi ,1\)

,e loan do.nh nghiw Viet ~.rn hien himh [rong ,ite IW Boo cao tal chin h, 3.J !linh.hue kit,,,in ar d~n~

H",> do tai chinh hl'P nh,h bao ",bm boo coo Iii <hinh cua c6",,- Iy m~ va d( dmg I) (on ma dmg ty m~ nam gi(j- ITen SO% quy~n bieu quyb ttV< ti~p h<$:: gian tiep.

Cimg ly-""" hi <J<m vi ohi" 'I' ~iem ,oat cu «mg ly m~, SI/ ~iem soat Ibn I~i ~hi cOng ty m~ c"

.h nang lrllC titp hay gian litp <hi p/l6i «k <hinh ,kh tai chinh " ho~t dQ~g <ua <6ng I) (on

de lhu du<;rc<k lo;rikh kinh l~ tlr «k h~1 dong nay Boo do l!Ji (hinh c'ua cOng ty «m d~ duv"

hl11'n~llrong boo can tai chinh hw nh~t kt tlr ngay bat dau quytn kiem ""II dOn "~"y • il thi,<

q"y~n kiem '0<;1.

L"i th~ IhuClnf m~i duO)C"k dinh I•• hoan chenh I~h giola giil mu kh"",, dau hI ,-'''' "'-.,,~,>

con", ,,ji pha" ," holu cita c6"g Iy m~ lrong gia tri la; ""n thulm cO ,hi' ,ae di"h duo,«: c"" cong

ty con t~i ngay mua, LQ'i,heIhll<mg m~i du<;rctrinh bily Ihanh mot hoan ml'O ,iong bi.;t IT"n h;;o d" loil ch;nh hQ'p nh~, va du<;rcphan bO v"" chi phi Ifong lhoi h~n J nam.

sb du <"" Iii khoan !ren Bang «in dbi~! loan giu- """ <J<m vj !rong d"'g nhom dmg 'y <"" gia<' dieh noi bQ va MI ky lai ho(\< 1" chua thl/o hien phat sinh (if c"" gian di<h "oi I>Qdu\JC In~i Hi, khi laP 000 do lai <hinh hQ'p nh.il.

L<,liieh cu ro doog Ihieu sb Iii m,;.t phlm «10 ke'qua hO\lI dong Ihulin ,_i1g(i1 "i tili ,an th,,,'n cua mot e6ng Iy enn dllgC ''''' dinh tUClng (mg oh" <a.::ph!" Il'i ioh ~h{)ng phili dOl(ong ly-m~ '" MOl m,;t c-""h !r\le li~p ho4<: gh.n li!p IhOng q'" oil<;«''''8 Iy COn

I ,0'1;(; 1\ ("(I I'll " •• lHI''<.j~G ~(;Hlfp cA \lAIJ

E>ja ~~l St,70 72, d~ilng Ik Tham phUOng 2, TI': ca Mao linh CiI._M_"_" _

THll\tT \11""1 RAo CAU TAl ell ir<;1tIU)P '11.\ T (li~pth~o)

(,ho giai d""n tilichinn '" ngay 0) lhallg 0 I "am 20 I0 d~n "gilyJ()thang 0'1 "am 2010

T;~n bao g,\m li~ m~{l~i 4uy cae lho.in lit gir; ngin hang (Lhongk~ han) vaticn d.n~

ehuy&!

~.3 Caekho.n pha;(nu th"'Jnx m~i.ph.; thu kha<

Cae Lho"n ph"; Ihu Trinhbily ,rong Bin cae la; chinn In"" gia l,j ghi ,,\ pha; thu tu ,hach h;,ngCuaColng1)'"'; cilc kho"" pha; {h" lhac trir d~ phOngIlIJphil; thu lh" ,k,i,

D\l pMng "I' pha; tho lhO (lni th~ hi~nphfu, gia lrj dV ki,'n hi Ion thAId" cae khoa" pha; Ih"

kh'">Ilgd<rq<:kMen hang wanh loan, phal ,inh d6i , ,; ,j,d" cae kho,n ph';; thu ,."" n~.y 30 thang OQ"am 2010 ly I~ laP dll phi>ng Iii 1(100/,

4.~ Hiln~'."n Lho

Hang tAn k~" <l"I'" glli n~~n t~ffi gia g& lnJ di d\l ph6ng giam gia IH,ngtim ~~"d<lam~ao gi<\If; dcrQICgIIi nMn la giJi thap h"n khi '"' gi~ ~ia ~& , ~ia t'i thi I",,,ng CO1~~lh\!c hi~tl dttmeuahan~tfm~ho

Gia g& hangIfmkho bao g6m chi phi mua va cae ehi phi lien qu"" "\lC ti~p khae ph'" ,inh d

cO <luqchang 16n kho fJ dia ditm "a trang tMi ,.l.n,;ing ,Ii d~ng

~h<imci>n~ty lip d~n~ phtt{m~phap k" khai lhtti:mg.u)'.n d~ h~eh t"an hiln~ 16n khoD~ phoo,s ~iam gia hang t6n kho duqc lap ch",J, IAtt<k titlh phat ,inh khi giaIi'''',ttl" 4ua gi

"i ",', the th~, h;.n <lttl'" cua hlin~11m kho "30 ngay k,", Ihue nlm lai chinh Cae kh"an lan~h~e giam <l\!pMns nay d"QICgni nh~n 'ao khoan m~e ~i.l.v';'n hang ban lrong nlm tai ,hinh.Ph",mg phap ,"e dinh gia lri hling 16n khe cur); kyo Rinh <juan~ia q,,}cn

4.S rai ,an cI <linh.i khiu hao ,ii 'on ebdinhTili ,",n eo dinh J"l'e pMn anh II>rongoy"" gia >a gia Ifi ha" miln I<,S'k~

l'>guy.'n~ia lai ,a" e6 dinh (TS('U) bao g6m gia mu&, nnOng chi phi e<lli,;n quan tr\tCtiep <lenyi.~ Jl!lI TS(,U Y30h",,1 <l\,n~nhtt <l\' kien, Cae chi phi moa s.l.m.nanlt cAp yi; dbi moi 1 seDdu\,~ ,'6n 1>6•• ghi I~ng nguyen gia l.i san cb dinh; cae chi phi Mo tri • ,'" eM du<,Jclinh 'ao

~ctqua h""t d.;.ng kinh <loanhtrong ky, Khi Tseu dtt<;'CbOn hay ,hanh Iy nguyen gia va gi.;!'i

hat>mim liiy ki dt1<,Je.0 '" •.• hA, ky cae kholin IIi 13 n<inphal ,inn do th.nh I~' TS('f) ~e"

~tt"'" h~,'h 'oan 'ao k~t qua h""t &)ng kinh ooanh,KhA,lhao TSCD h(N hi"h ,'a ,hAo ha<>TS('l) ,6 hinh dtt"" linh ,hen phLmngpMp Jcr,'mgthang

ap dong eho at ea cac la; ,an theu Iy I~ dulJClinn 10Iinde pnan bU nltuyi", gia trong ,,,6, lho,gian cr,\\:;tinh '" J~ng ya phu hvr yai qui <linh I,i Quyb dinn 0 203i20Q<lQO.RT" ngay20,'1012009~u.aR.;.Hichinh "~ ,i~ ban h;\nh ehi dQ<juan Iy ,lid~ng va trkh kMu huo tui ,"n

cb <l;nh,ThiJi g;an 'II d~ng If6c tinh clia cae tai sa" eho mil<'dieh tinh '0"" na~ nhtt ,",u'

I.o"i ,iii 'an <6dinh Til; ,liIne6 dinh hon. hinh:

l'>hilC='~lk;~n'nkMay mi>cth;~t biPh""ngti~,'~n la;

1'0'(; n cO PH_,'" THlJl1'(; 'GHlfPCA \IAlI

[)ia c~i' st, 70 - 72, dulmg 11<\ TMm, p~"""g 2.fr _ca ),iau, !loh Ca Mau

T11t:l'tT \11:';11"AO cAo TAl clll"H HQP:'\ H \T(1;,(",h~,,)

eho giai d""",ai chin~ lit "gay 01 '~irng UI ,,;1m2010 dii" "gay JO thao" IN "am 2010

Lu~i'ai ,lincol "!nh

Th;el bi d~"g c~ quan I}'

I}"u 1lIIrai pIl;~u dLJV<-'lrinh hil}'Iheo gia ,,(>c."ii y dinh \;hftng Nn I~i lrong vonI' I 2 thang ti nhtil ngay <"a bang,'ao d,)i k~ l,,,,n lliLl Iu Ini phi;jLldl'9< h""h toon lheo gia gik

Khoan dau I" mua ehLmgHoan lai de 10dnK kin~It nibn y~l ~ooc chua oiem yl:t ,-,Ji~ dinh.hi>ng ban I~i InlOg ,ilOg 12 Ihang Iinh lit ngay eUabang do ,1(,;.~ \(tao

Du phi",~ Ion lh~t cae k~",i.ndAu1tr lili ehinh d~"" lop c~o cae c~ilng klwA" do d"""h ,,~hi"l'dii"H!hi giam gia so ",i gia ,loog h""h 'oon lrcn ,"" "",h ~_toon I~i ,hi,i dicm k~, th(>o:;nam taichi nh de khoa" "&0dii" lu "ilo cae 15e~ire kinh t;j bi 100Ihat do eae 10ch,k kioh ,;j hi 1[,

C~i phi di 'ay d"(Je g~; nMo v.o chi pili lrong ky, Trui:rn" h\lP ehi phi <Ii"ay liiin qua" "11'1;titrden ,-i.;e dAu 1tr xay d\ffig h<$; ,an ,".il lili ,an d" dang dn ro m~l ,hoi gi,," d" ciai ("cn Iethang) de ro I~e dtra ,iIo sir d~,,&lheo m\ICdleh di"h InWc ho~ han ,hi chi phi di ,ay na; d"I'c'0" hoa,

4X o;~u~.n d<ghi nh~n do ~ho,;" fbi phi cr,; IrUo-O

Chi p~i tra Imo-e phan anh cae <hi phi 1hllCIf d~ pMI sinh n~lffig ro lien q""" d;jn k'" qua h"",d(mg san XU~I.ioh d",,"b e';'" nhi~Llky l~ loan ,a ,i;c _k~lehuyen cae ~hoao chi phi oay va" eh;phi sAnxu.i, •• nh doanh_Chi phi 'n 1"'<'Iedu(JCph:i.•, b6 Iheo d"i:rng th~ng,

"." pha; Ira dlIt,lcghi nhiln khi ro d" diiu ki.;n ch~,' chim 1aCbng Iy ~ phai dung m~ 1"(Jng,i~nchi m <I~<ranglrai cho nhu-ng oghia"V hito ~i vii ~""n 11(Jphai lr d<'tphai ,ac dinll m(ll dohdal1g,in c~y

Ilia ch, So 10 - 7~, duilng Di_!_h.!", phuOng 2, TP Cl MaLl.linh CAMal!

lIll'ET 'II:'> It R.i,O C,\( I T '\1 C Hi~H H(IP "IlAT« liip Ih.,,)Coo giai d~~n tai chi nh tu-ngay 0 I th,ing 0 1 nam 201() den n"o~-30 Ih'''g 09 nJ", :'010Uti {hi phi phai II"li

Chi phi phai tra dllOXghi nhan ngay' vao kohquo h",,1 d\ing kinh (~,anh Imng~) ~hi ,'hi rhi ,Ii>

kho,,£ dem I~i loli ien kinh I~1'1>n"eae ky ,au4.11 I!at>hi.m ,I hQi, boo hK'm y I~ ,iI kinh phi eOnRd,,;,n

hong ~ Ihang Jau "1,,, 20 I0, "h"m cong ty !rich bao hiem ,~ h\ii bao hiem y 1<:.~inh phi ,.,',nvdo;,n ,- bao hiem Ih'1 nghieP Ih"o Iy Ie o;.au:

lIao hiern xl h\ii Inch lren li~n hKlng dong bao hibm xl h\ii, b"" hibm y 1('•.i", chi phi la 16% '"1m hKlng ean b\i c{mg n~n ,i<'n I 6'/0

H,,,, hiem y tb dllcrc!rich !lin libn Illoog dong 000 hibm d h(,i, bao hi~m ~Ie ";'0 chi phi la ,".,'iI Ire, Illtmg can b\i cong nha" ,-ien 1;\15%

Kinh phi cling doan dUVCIrich Iren long qu~-Illoog la 2%

liar>hib", Ih.ll ngllieP duqc !rich lren liiJ, I"''"g dong boo hib", x~ hl>i,NO hi.", Y1~';10 ehi phi

la 10/.va uir Illtmg can b\i eong "han ,ien la 1%

vim d!;u lu cua ehl! '" hLhJla ,~" gop cua eae c6 dong 'a dllqc gIli nhan theo m~nh gi"

Th~ng d" ,,\n d, ph!;n dllqc ghi nhan khi pha1 ,inh chonh l\X:hlang.(gia"') do phat hii"il ,'0phi~" cao/(Ih!;p) hoo m( ,h gia

k~-co phi~u UUdili, nhimg kno;i.nehcnh I~n phM sinh do ,hanh I"all eo phieu llU d~i •.iI nhiinv d\inj,l'u,mg III cua 00 ph,';" LIUJ~i J~ dUVCpIlan 10" va" n~uOn•.r,n cnu '" hUll

''''-CiI,' ben dul'< eoi Ii Ii••n q"an n~u m(\l ben co kho n~ng iem ,""1 h~e e6 anh hu,;"j,l d",* •••d,"i v,ii ben kia tmng ,-ie<:ra q,,~~' dinh cae ehinh ,;kh tai chinh •.a h"", d,ing