Báo cáo tài chính quý 4 năm 2013 - Công ty Cổ phần S.P.M

S.P.M CORPORATIONAddress: Lot 51, No.2 St, Tan Tao Industrial Zone, Tan Tao A Ward, Binh Tan Dist., HCMC BÁO CÁO TÀI CHÍNH - FINANCIAL STATEMENTS I.. Address: Lot 51, No.2 St, Tan Tao In

Trang 1

S.P.M CORPORATION

Address: Lot 51, No.2 St, Tan Tao Industrial Zone, Tan Tao A Ward, Binh Tan Dist., HCMC

BÁO CÁO TÀI CHÍNH - FINANCIAL STATEMENTS

I Tin và các khon tng ng tin

Cash and cash equivalents

-II Các khon u t tài chính ngn hn

Short-term financial investment

120 V.2 93,265,648,574 126,415,785,674

1.

Short - term investments

121 93,265,648,574 126,415,785,674 2.

Provision for devaluation of short term investment

1 Phi thu ca khách hàng

Trade accounts receivable

3 Thu và các khon khác phi thu ca Nhà nc

Taxes and other accounts receivable from the State

Trang 2

I Các khon phi thu dài hn

Long-term accounts receivables

2 Tài sn c nh thuê tài chính

Finance lease fixed assets

1 Tài sn thu thu nhp hoãn l i

Deferred income tax assets

262 - 138,319,511

TNG CNG TÀI SN 270 1,119,420,332,784 1,115,673,119,013

TOTAL ASSETS

Trang 2

Trang 3

2 Phi tr cho ngi bán

Trade accounts payables

312 VI.14 26,790,756,778 39,199,395,288

3 Ngi mua tr tin trc

Advances from customers

313 518,730,208 976,942,400

4 Thu và các khon phi np cho Nhà nc

Taxes and other payable to the State budget

-2 Thu thu nhp hoãn l i phi tr

Deferred income tax paybble

II Ngun kinh phí và qu$ khác

Budget sources and other funds

430 -

-TNG CNG NGUN VN 440 1,119,420,332,784 1,115,673,119,013

TOTAL LIABILITIES -

-Trang 3

Trang 4

Quý IV nm 2013 - Quarter IV - 2013

Bng cân i k toán (tip theo) - Balance Sheet (Continued)

CÁC CH% TIÊU NGOÀI BNG CÂN I K TOÁN

OFF BALANCE SHEET ITEMS

2 Vt t, hàng hóa nhn gi h, nhn gia công

Materials and goods kept or processed for others

Estimates of operating costs

7 Ngun vn khu hao c bn hi"n có

Current capital depreciation

TP H Chí Minh, ngày 18 tháng 01 nm 2014

Hochiminh City, 18 January 2014

Trang 4

Trang 5

111,099,208,549 87,548,759,592 356,544,970,296 335,200,151,376

Trong ó: chi phí lãi vay

In which: interest expenses

23 4,324,487,128 4,471,820,888 16,503,902,693 22,343,499,999

8 Chi phí bán hàng

Selling expenses

24 V1.5 12,798,832,852 16,264,603,410 43,575,173,157 34,254,740,248

9 Chi phí qun lý doanh nghip 25 V1.5 2,733,159,410 2,777,930,407 10,225,200,380 10,195,246,016

General & administration expenses

10 Li nhun thun t hot

Net Operating profit

Trang 6

nghip hoãn li

Deferred income tax expense

52 108,968,133 (94,489,326) 194,544,852 (94,489,326)

doanh nghip 60 (9,126,182,817) 5,713,465,992 19,531,402,612 64,738,554,606

Net Profit after tax

Earnings per share

TP T

TP P

TP T

TP P H C C Chí C C hí hí hí h hí hí hí hí hí hí hí hí hí M í í í í M M Min M M M i in i in in in i in i in in i in i in in i in in in in i in in inh, n n n n h h, h h, h h, h h, h h, h h, h h, h h, h h, h h, h h, h, h h, , , , n n n n n gà gà gà gà g gà gà g gà gà g gà gà gà g gà gà gà gà gà gà gà g à à à à à à à à y y y y y y y y y y y y y y y y 18 8 t t há há h há há há há h há há há há á á ng n ng n ng n ng n ng ng ng ng n g g g 0 0 0 0 0 0 0 1 1 1 1 1 1 n m m m m m m 20 20 20 20 20 20 2 0 0 0 0 0 14 1 14 1 14 1 14 1 14 14 14 4 4 4

Ho H Ho H Ho H Ho H Ho H Ho H Ho H Ho H Ho H

Ho o H Ho H Ho H Ho H

Ho o H Ho H

Ho o H

Ho och ch c ch ch ch c ch ch ch c ch ch ch ch ch ch ch ch ch c ch ch ch ch c ch ch c ch h h h h h h h h h h h h h h him im im i im im i im im im i im im im im im im im imin m m m m m m m i in i in i in i in i in i in n n nh h h h h h C Ci C Ci C Ci C Ci C Ci Ci Ci Ci Ci C Ci Ci Ci C Ci C Ci C i i i i i ty ty ty t ty t ty t ty t ty t ty ty ty t ty t ty ty ty ty ty ty ty y y y y y y y y y y y y y , , , 18 1 18 18 18 18 18 1 18 1 18 18 1 18 18 8 8 8 8 8 8 8 J J J J J J J J J J J J J J J J an a an a an an a an a n ua u ua ua u ua a a ry r ry r ry ry ry ry ry y y y y y y 2 2 2 2 2 201 0 01 01 01 01 01 0 01 01 1 1 1 1 1 1

Ng guy u uy u uy uy uyn y y n n Qu Q Qu Q Qu u u c c Th T Th T Th Thnh h n Bù B Bù B Bù B Bù B Bù Bù B Bù B Bù Bùi ù i Cô C Cô C Cô C Cô Cô Công ô ô n ng n ng ng ng n ng g g S S n n n n n n n N N N N N N Ng gu g gu g y n n n Th Th T Th T Th T Th T Th Th h h h h h K K K K K

Lp p p p p p p p p p p p p p p p bi b bi b bi b bi b bi b bi b bi b bi b bi bi bi bi bi bi bi b i i u u u u u u u u u u u u u u u u u u u u u u u u u u u u u u u u u u u u u K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K t t oá oá oá oá oá oá oá oá o oá oá oá o á á á á á á á á á n n tr t tr t tr t tr t tr tr t tr t tr t r ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ng n T ng n ng n ng n ng n ng n ng n ng n ng n ng ng G G G G iá iá iá i iá iá iá á m m c

Trang 7

SPM CORPORATION

Address: Lot 51, No2 St, Tan Tao Industrial Zone, Tan Tao A Ward, Binh Tan Dist, HCMC

Quý IV nm 2013 - Quarter IV - 2013

BÁO CÁO LU CHUYN TIN T - STATEMENT OF CASH FLOWS

(Theo phng pháp gián tip - Indirect method) Quý IV nm 2013 - Quarter IV -2013

n v tính: VN - Unit: VND

Mã

s

Thuyt minh

Accum from beginning of year to the end of

Cash flows from operating activities

1 Li nhun trc thu

Profit before tax

01 22,354,639,311 69,287,876,004

2 iu chnh cho các khon:

Adjustments for:

- Khu hao và phân b

Depreciation and amortisation

Operating profit before changes in working capital

- Tng /(gim) các khon phi thu

Increase /(decrease) in receivables

09 (116,040,161,783) (167,367,485,935)

- Tng /(gim) hàng tn kho

Increase /(decrease) in inventories

10 3,726,262,562 2,372,544,440

- Tng /(gim) các khon phi tr

Increase /(decrease) in payables

- Thu thu nhp doanh nghip ã np

Business income tax paid

14 (8,593,838,327) (1,500,000,000)

20 (103,220,697,370) (120,437,784,186) Net cash inflows from operating activitives

Trang 8

Address: Lot 51, No2 St, Tan Tao Industrial Zone, Tan Tao A Ward, Binh Tan Dist, HCMC

Accum from beginning of year to the end of

3 Tin chi cho vay, mua các công c n ca n v khác 23 (12,106,357,600) (22,411,414,000)

Loans given and purchases of debt instruments

of other intities

4 Tin thu hi cho vay, bán li các công c n ca

n v khác 24 45,256,494,700 54,393,851,475

Recovery of loans given and disposals of debt

instruments of other entities

25 V2, V12 23,192,179,435 (805,777,600)

Investments into other entities

26 23,366,030,000 65,030,695,845

Withdrawals of investments in other entities

7 Tin thu lãi cho vay, c tc và li nhun c chia 27 14,947,772,749 27,205,286,197

Proceeds from interests, dividends and profits shared

30 91,047,474,100 121,125,848,389 Net cash flows from investing activities

III

Cash flows from financing activities

1 Tin vay ngn hn, dài hn nhn c 33 V13 379,938,389,112 392,287,570,716

Proceeds from short-term and long-term borrowings

Repayments of borrowings

3 C tc, li nhun ã tr cho ch s h!u 36 -

-Dividends and profits paid to the owners

40 7,343,086,840 1,500,232,913 Net cash flows from financing activities

Lu chuyn tin thun trong k 50 (4,830,136,430) 2,188,297,116

Net cash flows during the period

Trang 9

BÁO CÁO TÀI CHÍNH - FINANCIAL STATEMENTS

Tài s n dài hn

Non-current assets

82,936,531,937 117,798,773,971 280,807,353,530 300,978,383,530 94,546,296,825 97,743,476,260 458,290,182,292 516,520,633,761 689,308,452,181

N dài hn

Non-current liabilities

- 222,902,833,250 - - - 222,902,833,250 221,739,672,725

Trang 10

Address: Lot 51 2 St, Tan Tao Industrial Zone, Tan Tao A Ward, Binh Tan Dist., HCMC BÁO CÁO TÀI CHÍNH - FINANCIAL STATEMENTS

Quý IV nm 2013 – Quarter IV - 2013

Trang 9

BN THUYT MINH BÁO CÁO TÀI CHÍNH

NOTES TO THE FINANCIAL STATEMENTS

-Leasing surface and offices; -Leasing warehouses; Trading houses;

- Buôn bán máy móc thit b y t;

Trade health equipment and machinery;

- Khai thác qung st, qung kim loi, á, cát, si, t sét;

Eploit iron ore, metal ore, stone, sand, gravel and clay;

-Trade materials and equipment construction

FISCAL YEAR AND STANDARD CURRENCY USED IN ACCOUNTING

Fiscal year

Nm tài chính ca Công ty bt u t ngày 01 tháng 01 và kt thúc vào ngày 31 tháng 12 hàng nm

The Corporation’s fiscal year is from 01 January to 31 December annually

2. n v tin t s dng trong k toán

Standard currency unit used in accounting

The standard currency unit used is Vietnam Dong (VND)

Trang 11

ACCOUNTING STANDARDS AND SYSTEM

1. Ch "# k toán áp dng

Accounting system

The Corporation has been applying the Vietnamese accounting system

2. Tuyên b v vic tuân th$ chu%n mc k toán và ch "# k toán

Statement on the compliance with the accounting system and standards

Doanh nghip Vit Nam hin hành trong vic lp Báo cáo tài chính

The Directors ensure to follow all the requirements of the prevailing Vietnamese accounting system and standards in the preparation of these financial statements

Tin và các khon tng ng tin bao gm tin mt, tin gi ngân hàng, tin ang chuy"n và các khon u t ngn hn có th$i hn thu hi hoc áo hn không quá 3 tháng k" t ngày mua, d% dàng chuy"n i thành mt lng tin xác nh c&ng nh không có nhiu ri ro trong vic chuy"n i thành tin

Cash and cash equivalents include cash on hand, cash in bank, cash in transit and short-term investments of which the due dates can not 3 months from the dates of the investments and the convertibility into cash is easy, and which do not havea a lot of risks in the conversion into cash

Trang 12

Trade receivable and other receivable

Các khon phi thu thng mi và các khon phi thu khác c ghi nhn theo hóa n, chng t

Trade receivable and other receivable are recognized at the values on supporting documents and invoices

Provisions arre made for each bad debt on the basic of the debt ages or the estimated loss

5.

Tangible fixed assets

Tài sn c! nh c th" hin theo nguyên giá tr hao mòn l&y k Nguyên giá tài sn c! nh bao gm toàn b các chi phí mà Công ty phi b ra " có c tài sn c! nh tính n th$i i"m a tài nguyên giá tài sn c! nh nu các chi phí này chc chn làm tng li ích kinh t trong tng lai do s

Fixed assets are determined by their historical costs less accumulated depreciation Historical costs of fixed assets include all the expenses of the Corporation to have these fixed assets as of the dates they are ready to be ptu into use Other expenses incurred subsequent to the initial recognition are included in historical costs of fixed assets only if they certainly bring more economic benefits in the future thanks to the use of these assets Those which do not meet the above conditions will be recorded into expenses during the period

Khi tài sn c! nh c bán hay thanh lý, nguyên giá và khu hao l&y k c xóa s và bt k- khon lãi l/ nào phát sinh do vic thanh lý u c tính vào thu nhp hay chi phí trong k-

When a fixed asset is sold or disposed, its historical cost and accumulated depreciation are written off, then any gain /(loss) arisen are posted into the income or the expenses during the period

tính S! nm khu hao ca các loi tài sn c! nh nh sau:

Fixed assets are depreciantion in accordance with the srtaight-line method over their estimated useful lives The depreciation years applied are as follows:

Trang 13

Land use rights

Land use right represents the leasehold lan which the Corporation prepaid for the lease period and received the land use right certificate The land use right is amortized using the straight-line method over the lease period (46 years)

c khu hao theo phng pháp $ng th4ng trong vòng 4 nm

Cost of acquisition of new software, which is not an integral part of the related hardware, is capitalised and treated as an intangible asset Software is amortised on a straight-line basis over 4 years

Construction in progress

Construction in progress represents the cost of construction and machinery which have not been fully completed or installed No depreciation is provided for construction in progress during the period of construction and installation

8 Chi phí "i vay

Borrowing costs

Borrowing costs are included into expenses during the period In case the borrowing costs are directly

to the construction or the production of an assets in progress, which has taken a subtantial period of time (over 12 months) to get ready for intended use or sales of the asset, these costs will be capitalized

tài sn d# dang thì chi phí i vay v!n hóa c xác nh theo t= l v!n hóa !i v'i chi phí l&y k hóa c tính theo t= l lãi sut bình quân gia quyn ca các khon vay cha tr trong k-, ngoi tr

In the event of general borrowings which are partly used for acquiring, constructing or producing an asset in progress, the cost eligible for capitalization will be determined according to the capitalization rates applied to average accumulated expenditure on that asset The capitalization rates are comptuted

at the average interest rates on the borrowings not yet paid during the period, axcept for particular borrowings serving the purpose of obtaining a specific asset

Trang 14

Investments into securities, subsidiaries, associates and jointly controlled entities are recorded at their original costs Interest, dividends, profit during the period prior to the purchase of investment have been recorded as a decrease in the value of that investment Interest, dividends, profit during the period after

to the purchase of investment have been recorded in the company’s sales

b l/ (tr tr$ng hp l/ theo k hoch ã c xác nh trong phng án kinh doanh tr'c khi u

bên ti t chc kinh t

Provision for the loss of financial investments in other economic organizations is extracted when these organizations suffer from losses (except for the case of losses as in the plan made before the investment) with the extractions equal to the difference between the actual capital contributions of parties in these economic organizations and the actual owner’s equity multiplying (x) by the company’s rates of capital contributions in comparison with the total actual capital contribution of parties in these economic organizations

Khi thanh lý mt khon u t, phn chênh lch gi5a giá tr thanh lý thun và giá tr ghi s c hch toán vào thu nhp hoc chi phí

When an investment is liquidated, the differences between net liquidation values and book values are recorded into income or expenses

Share premiums are recorded at the difference between the issuance price and face value upon the IPO, additional issue or the difference between the re-issuance price and book values of treasury stocks Expenses directly related to the additional issue of stocks and the re-issuance of treasury stocks are recorded as a decrease in “Share premiums”

Trang 15

When a share capital in the owner’s equity is re-purchased, the amount payable including the expenses related to the transaction is recorded as treasury stocks and is recorded as a decrease in owner’s equity When this share capital is re-issued, the difference between the re-issuance price and book values of treasury stocks is recorded in “Share premiums”

Dividends

C tc c ghi nhn là n phi tr trong k- c tc c công b!

Dividends are recorded as an amount payable in the period during which the dividends are disclosed

13 Thu thu nh&p doanh nghip

Corporate income tax

Chi phí thu thu nhp doanh nghip bao gm thu thu nhp hin hành và thu thu nhp hoãn li

Corporate income tax includes current income tax and deferred income tax

Thu thu nh&p hin hành

Current income tax

chênh lch so v'i li nhun k toán là do iu ch+nh các khon chênh lch tm th$i gi5a thu và k toán, các chi phí không c tr c&ng nh iu ch+nh các khon thu nhp không phi ch u thu và các khon l/ c chuy"n

Current income tax is the tax amount computed based on the taxable income Taxable income is different from accounting profit due to the adjustments of temporary differences between tax and accounting figures, non-deductible expenses as well as those of non-taxable income and losses brought forward

Thu thu nh&p hoãn l*i

Deferred income tax

Thu thu nhp hoãn li là khon thu thu nhp doanh nghip s> phi np hoc s> c hoàn li do

các khon chênh lch tm th$i ch u thu Tài sn thu thu nhp hoãn li ch+ c ghi nhn khi khu tr này

Deferred income tax is the amount of corporate income tax payable or refundable due to temporary differences between book values of assets and liabilities serving the preparation of the financial statements and the values for tax purposes Deferred income tax liabilities are recognized for all the temporary taxable differences Deferred income tax assets are recorded only when there is an assurance

on the availability of taxable income in the future against which the temporarily deductible differences can be used

Giá tr ghi s ca tài sn thu thu nhp doanh nghip hoãn li c xem xét li vào ngày kt thúc nm tài chính và s> c ghi gim n mc m bo chc chn có li nhun tính thu cho phép nhp doanh nghip hoãn li cha c ghi nhn tr'c ây c xem xét li vào ngày kt thúc nm thu thu nhp hoãn li cha ghi nhn này

Trang 16

THUYT MINH BÁO CÁO TÀI CHÍNH (Tip theo) – NOTES TO THE FINANCIAL STATEMENTS (Cont.)

Trang 15

Book values of deferred corporate income tax assets are considered at the balance sheet dates and will

be reduced to the rates that ensure enough taxable income against which the benefits from a part of or all of the deferred income tax can be used Deferred corporate income tax assets, which have not been recorded before, are considered at the balance sheet date and are recorded when there is certainly enough taxable income to use these deferred corporate income tax assets

s# h5u khi ó thu thu nhp doanh nghip s> c ghi th4ng vào v!n ch s# h5u

Deferred income tax assets and deferred income tax liabilities are determined at the estimated rates to

be applied in the year when the assets are recovered or the liabilities are settled based on the effective tax rates as of the balance sheet date Deferred income tax is recognized in the income statement In the case that deferred income tax is related to the items of the owner’s equity, corporate income tax will be included in the owner’s equity of the company

14 Nguyên t=c chuy>n ";i ngo*i t

Foreign currency translation

thng mi ni Công ty m# tài khon ti ngày cu!i k-

The transactions in foreign currencies during the year are converted at the actual exchange rates ruling as of the transaction dates The balances of monetary items in foreign currencies are converted atat the exchange rates at the commercial banks where the company has opened an account at the end of the period

g!c ngoi t cu!i k- c ghi nhn vào thu nhp hoc chi phí trong k-

The differences on foreign exchange and those due to the revaluation of the ending balances of the monetary items are included in income or expenses during the period

15 Nguyên t=c ghi nh&n doanh thu và thu nh&p

Recognition of sales and income

Doanh thu bán hàng hoá, thành ph%m

Sales of merchandises and finished goods

Doanh thu bán hàng hóa, thành ph m c ghi nhn khi phn l'n ri ro và li ích gn lin v'i vic s# h5u c&ng nh quyn qun lý hàng hóa, thành ph m ó c chuy"n giao cho ng$i mua, và không còn tn ti yu t! không chc chn áng k" liên quan n vic thanh toán tin, chi phí kèm theo hoc kh nng hàng bán b tr li

Sales of merchandises and finished goods are recognized when most of risks and benefits associated with the ownership and the management rights of those merchandises and finished goods are transferred to customers and there are no uncertain factors related to payments, additional costs, or sales returns

Doanh thu cung c+p dch v

Sales of service provision

k- k toán

Sales of service provision are recognized when there are no uncertain factors related to payments or additional costs In case that the services are to be provided in many accounting periods, the determination of sales in each period is done on the basis of the service completion rate as of the balance sheet date

Trang 17

Interests are recorded based on the term and the interest rates applied in each particular period

C; tc và l?i nhu&n "'?c chia

Dividends and profit shared

C tc và li nhun c chia c ghi nhn khi Công ty c quyn nhn c tc hoc li nhun t vic góp v!n Riêng c tc nhn bng c phiu không ghi nhn vào thu nhp mà ch+ theo dõi s! lng tng thêm

Dividends and profit shared are recognized when the company has the rights to receive dividends or profit from its capital contribution In particular, the dividends received in form of shares are not recorded into income but are only followed up the additional quantity

Related parties

Các bên c coi là liên quan nu mt bên có kh nng ki"m soát hoc có nh h#ng áng k" !i v'i bên kia trong vic ra quyt nh các chính sách tài chính và hot ng Các bên c&ng c xem

A party is considered a related party of the company in case that party is able to control the company or

to cause material effects on the financial decisions as well as the operations of the company A party is also considered a related party of the company in case that party is under the sane control or is subject

to the same material effects

Trong vic xem xét m!i quan h ca các bên liên quan, bn cht ca m!i quan h c chú tr?ng nhiu hn hình thc pháp lý

Considering the relationship of related parties, the nature of relationship is focused more than its legal form

Giao d ch v'i các bên có liên quan trong k- c trình bày # thuyt minh s! VII.1

Transactions with the related parties during the year are presented in Note VII.1

K TOÁN

ADDITIONAL INFORMATION ON THE ITEMS OF BALANCE SHEET

1 Tin và các kho)n t'ng "'ng tin

Total

Trang 18

THUYT MINH BÁO CÁO TÀI CHÍNH (Tip theo) – NOTES TO THE FINANCIAL STATEMENTS (Cont.)

Trang 17

2 Các kho)n "/u t' tài chính ng=n h*n

Short-term financial investment

Loans granted to other parties

56.265.648.574 76.415.785.674+ u t ngn hn khác

Other short-term investments

Công ty C Phn K Thut H5u Ngh

Huu Nghi Technical Joint Stock Company

Khon tr tr'c cho ng$i bán " mua nguyên vt liu

This is the amount prepaid to suppliers to purchase material and supplies

Công ty C phn Tp oàn ASV

ASV Holdings Gruop

Phi thu các bên liên quan

Amounts from related parties

Cty CP TPT SX-TM XNK VOnh Phúc Hoàng Gia (*)

Vinh Phuc Hoang Gia Corp

(*) Khon phi thu chuy"n nhng u t góp v!n Công ty C phn K thut H5u Ngh

Accounts receivable from transfer of capital into Huu Nghi Technical Joint Stock Company

Định dạng
Số trang	36
Dung lượng	0,93 MB