Nglrdi sLi dlng ndn d9c cdc b6o c6o Gi chinh deng ndy cirng vdi c6c b6o c6o tdi chinh hcrp nhit girla nren do ciLa Nh6m C6ng ty cho nam tari chinh kitt thtc ngal I I thing l2 rram 201 'l
Trang 1coNc rY cP Lr{fi D0o!{G 'yIiT iIAM
Trang 2CTY CP i.NH DIIONG VIIT NAM
648 Nguyan Trai, P.1r, Q.s, TP.HCM
BANG cAN D6r KE roAN cONc rY ME
7(ti ngn! 31 finng 12 nint 2Al4 Ddnri tinh: Dins l/iat Nan
Cnc khoin phai thu ngin h?n
Phai thu cta khech heng
Tra tnr6c cho ngLrdi bdn
Cic khoen phai thu kh6c
Dlr phong phai thu ngan har klr6 ddj
Hing tain kl'o
HArg tdn kho
Tlisiin ngin h?n khnc
Chi phi tra trudc ngin han
Tii sin rgin han khdc
3|1212014
402,917,146,323286,617,010,811286,617,010,811
1',| ,954,214,517
62.941 ,12t ,1 I61,923,986,450
t4,080,198,241(991,691.860)4,808,138,6514,808.138,65433,598,082,31I22,903,677,819
la ,694,104,192
1,975,3t2,44,1,090 l'868'92,1,67,1,118 1,698,613,001,616 2,963,A65,A17,1500,261,452,445,831)170,218,283,s81
2 2 2, i 64,513 ,3 iJ 3
(52,54),259,8D)93.388,921 1,218,289,404(t,t21,904,479)
8,,190,900,000
8,490,900,00036,000,000,00036,000,000,000
6t ,97 6,869,97260,358,969,972
208, L 15,703,752
163,215,298,291
52,753,356,379 98,189,215,147 15,1,18,613,799
(875,887,031)4,686,398,033
4,686.398,033
27 ,862,086,74911,616,t64,231
10,185.922,518 1,55?,317,569,759
I 495.'125,395,122
I ,404,7 87 ,1 7 5,243
2,175,2 t2,431,68l(l ,474,421,359,$A)90,178,019,836
I I5,295, t65,6/ 3
(25,/ 17, t15,777)399,266.243I,l63,239,040(769,422,7s7)
' 60,933,800ll'569'83,1,250I1.569,834,25036,000,000,000
36,000,000,000 1,500,000,000
(1,500,000,000)9,322,340,387
'8,,107,340,187 440,000,000 ,175,000.000
T,IJ sAN DAI HAN
(200 = 2l 0+220+240+250+260)
Tii srn c6 dlnh
Tii san c6 dinh hffx hinl I l
- Gia fi haa ndn tui ki
Tai san cii dinh rhuc rii chinh 12
cic khoin diu tu tni chinh dni h?n
Ddu ru vno c6ng ty conDiu tLr ddi h?n kn6c
Du phdng giam gi6 dAu tu di chinh ddi hqn
Chi phi tre trlidc dni hAnTai sin ihu6 thu nhap hoan hi
Tai san da,i hirn kh6c
l,l l5
l6
1',7
31.3
atrt1 ,utt^ il
Trang 3CTY CP ANH DUONC VIET NAM
648 Nguy6n Trei, P.lr, Q.s, TP.HCM
Bj.NG cAN D6r Kt roAN coNc rv np
Tqi nqdt 31 thdnt< 12 ndn 2014 Eon'i tinh Ding l/iet Ndn
279,010,083,547
19 ,521,143 ,826
5,613,859,403 49,29 r,5 71,33 \
49 ,1 19 ,085 ,',729
144,000'77,206,tII,137i8,610,536,159576.316,898,380
141,714,956,869
430,894,87r.7s5
'7 07 ,069 ,1 56 1.283.077,453,901 l,?83,077,,153,901
565,195,160,000200,026,023,I t0
l r6,333,042,969
59,966,s21 ,481341,256,706,338
3vt2n013
8t 1,355,958,882
435,r82,,156,466201,830,587.577
201,830,587,57?
20,488,,149,875
6,4',7 8,',115,236 ,13,661,820,641 35,106,339.818 2,4 t2,7 60,040
100,759,250,166
24,644,172,953376,173,502,416
120,025,832,176 255,586,707,361 564,962,879 1,146,8,11,097,705
- Vay vi nq dii han d6n h?n tra
Phai te cho ngudi b6n
Thu6 ve cac kloan phei nop Nha nudc 20
Phai tla ngudi lao dong
C6ckhodn phai fa, phAi rrop ngin han kh6 22
Qui khen thudng, phnc lqi
Nq dni h?n
Phai tra dAi han kbnc
Vay vd nq dAi han
Doanh thu chua thlrc hien
VON cHir sd HoU (100 =,llo + 430)
2',)
21
25 1
,ll0 I Viin chi sa hnu
,111 L V6n dAu tu cia chLi sd hlu
412 2 rhing du v6n c6 phan
4l? 7 Qui diu tu ph6i tdan
418 L QUY du phdng tii chinlr
420 10 Lgi nnuan sauthu6 chua phanph6i
3l/ r.z/2011
DAng Th1 Lan Phu orgTdng ciAm d6c
r.r,16.841,097,7054i4,998,180,000:30,523,00i,1l085,888,844,65s
._. / =-Dang Hoang Sang
rii toan m ong
Trang 4CTY CP T{NH DUONG VIET NAIT
648 Nguyin Trli, P.11, Q.5, TP.HCI!
MN Thuy6t eui tv Lny k6 iirdiu nIm
l Doanh thu b{n hnns vn cung cip dich vu 01 vI.25 935.172.851?32 78$53,010,332
[5860,090J12 |23913840141 161,605,:86J26)
i12,1,210,$5,n2)
25 137,t!1J?9,3?? (31,134,0?8 6.10) [41,?84,627,311]
(98.691.02ii.91$
21 9 Chi phl quen It donnh nghiep
10 Lol nhuin thunn li hont dong kinh doanh {30 =
l7 l4.T6ng rqintu{n k6 toin tru6cr}u6 (s0 =J0 +40)
15 Chi rJhirhu6 TNDN hien hnnh
50 q1
r7 Lgi nhuiD sau thu6 thu DhAp do.nh nshiep (60
c610 IJ
cO PHAH
Trang 5CONG TY c0 PHAN ANH DrloNG vrET NAM
(Theo phuong phep girn ti6p)
Thdi ki tdi ch{nh kA thic ngAy 3I tlkjne 12 ndn 2A t I Da1L \i t1t1h: pin.vletNan
Miu B03-DN
305,3,18,447,788
(136,741,112)
(14,082,\67 ,544)61,605,386j26615,184,029,164
7,305,699,755 (943 ,6 tA,522)
(42.664,A91)(60,053,168.597)
(73 ,17 6 ,203 ,37 6)I5.963.942.936(28,288,j47,583)
48',t ,731,160,816
(368,100,857,087)
56,874,090,893 900,000,000 847,659,629
(309,779,106,565)
M6 s6
I LUU CHUYIN TItN TIIHOAT DQNG KINH DoANH
0l Lqi nhu6n tru6c thua
Diau chinh cho c5c kho6n :
- Khdu hao va khiu trn tii san c6 djnn
- Cec khoan dli phdng
- I ; 16 chEnh le.lr rj g:; hdi dodi cl'ud rln.c lian
- Lai, 16 dr hoat dons dAu fi.r
Lqi rhuon lir ho?t dors kinh doanh tru6c thay d6i
0s v6n luu dong
09 - Teng G), giAm (+) cnc khoen phdi tlru
l0 - Tang C), eiAm (+) hADg tdn kho
- Iing ( ) g:im (-l crc lioan phai rri t"i6ng ki l;i 'J)
I I pbeitii, thu€ thunhlp phai n6p)
12 - Tans C), siem (+) chi phiiratru6c
'a 11 - ThuC thu nlap doan! nghiep denop 31
' 15 - TiAn fiu khec tir hoqt dong kinh dmnh
16 - Tidn chi khic tnho?t dong kinl doanll
20 Luu chuy6n tidn thuin tnL host ilong kinh doanh
LTru CHUYEN TITN TUHOAT DQNG DAU TU
2l Tidn cbi d6 mua s6m, xay dws TSCD vA c,,c TSDH khic
22 Ti6n thu tu ihanh li, bAn TSCD vi c6€ TSDH kh6c
26 Tian thu h6i v6n diu tr.r vio don vi khrc
2r Ld r rhu ru ldi Lho !d), cd ruc lqi niLdn duac chn 26
30 Luu chuy6n tiin tirho?t dong dAu tu
133,613,914,182
86,',77 5,6',7 t ,t86(121,',740,62t)
I8,492,186,691
(57 ,t 79 ,t43 ,r73)(64,6',73,62 7 ,804)
(85,5 16,5 56,679)21,689,124,693
(41 ,322,305,97 6)615,757,523,099
(768,045,223,181)
112,318,181,852 1,500,000,000
Trang 6coNG TY cd PH,IN ANH DUONG vtET NAi\{
BAo cAo LU'u cHUyrqN TrqN TE cdNG Ty ME
(Theo phuong ph6p gi6n tiCp)
Lny ka tiL dAu nimrr6n cu6iquf niy Nim nlv Nnm tranc
tII LU'U CHUYiN TIiN Ti'HOAT DONG TAI CHiNH
Tjan thu tt ph6t hAn! c6 phi6u, nlan v6n g6p cna chn sdhr 25
Ti6n chi trd v6n g6p cho cec chn sd hi!, mua lqj c6 phi6u cta do:
Tidn vay ng6n han, ddi han nnAn duor
TiAn chi trd nq gitc vay
C6 trtc, lqi nnuan da tra cho chn sd hitu 25
Luu chuy6n tian thuAn tn ho?t dong tni chinh
Luu chuy6n tian thuin trong ki (s0 = 20+ 30 + 10)
Tian vi trong duong tian ilau k'
Anh hu6ns cna chenh lech ti gi6 hi6i do6i quy d6i ngoti tO
Tian vA tuong luong tian cu6i ti (ro = so+fo+6l) 4
0 0
528,931,300,000(234,994,246,893)
(41 ,449 ,392,143)(t43,204,765,000)109,282,895,36,1
78,501,307,059
208,r 15,703,7s2
135,000,000,000
0 3,02,963,30 7 ,841 (38s,75 r,692,240)
( r 8,340,950,65 5)
(29,971,587,000)3,899,077,946
181,851,132,257 26,261,5',71,49s
Tp.HCM, nady 14 thene 0l nam 2015
DIng Thi LaD Phulnrg T6ne cinm d6c
Trang 7c6NG TY cO PHAN
Don \ i r.ll-: D6ng Vi.-l \r 1
1 TH6NG TIN C6NG TY
C6ng ty C6 phnn Anh Duong VjCt Nam ("C6ng ty") ld mot c6ng ty c6 phdn dugc thdnl laP theo Luit Doanh nghiQpcila ViCt Nam theo Gi6y chung nhan dnng Iq kinh doanh ( 'CCNDKI<D") so 4I0l00I723 do Sd KA ho?ch vd Diu tuThdnh ph6 Hd Chi Minh c6p v?io ngdy 1? th6ng ? nim 2003 vi cdc GCNDKKD diAu chjnh sau d6
C6 phi6u cia c6ng ty duqc nicm y6t tai Sd croo diclr Chung kJrodn Thanh ph; H; Chi Minh theo Gi6y ph6p niemy6t s6 8I/QD-SGDHCM do Sd Giao dich Chimg khoan Thanh ph6 Hd Chi Minh cip ngdy 23 thdng 7 nam 2008.Hoar JQnd chinh ffong ry hiin .qi c.r"C6ngr) li.rrrgcjpcacoc rL\dntji hanh lh,ch b;ng \e rr\ v:tiinr
doanh van tii hdnh kl6ch theo hgp ddng; kinh doanh dich v]] du lich l! hdnh nQi dia va qu6c te; d4i 11 b6n t e ma1bay; vi cho thuc m?t bing
Cdng ty c6 try sd chinh ding ki t?i s6 64E, Dudng Nguyen Trai, Phudng 11, Qu{n 5, Thanh ph6 Hd Chi Minh, VietNam
56 luqng nhin vien da C6ng iy vio ngdy 3l th6ng 12 nnm 2014 ld 15.225 (ngdy 31 rhdng 12 nnm 2013 | 13.575)
2 CO 56 TRiNH BAY
2 Chu6n rnqrc vi Ch6 dO k6 to6n {p dqng
Cac bao .co r;i c 'nn ri6ng g.l, nidn da cu.r C,r-d D dugc lrrn' ba1 bang d6ng Vi(r Nrn I V\D ' phu hqp vo ( he
dO k6 todn viet Nam, ChuAn mqc kii toln Vi€t Nam s6 27 Brlo cio tdi chinh giita nien do va cac Chuin mvc k6
'- | Quy6t dlnh s6 149/2001/QD-BTC ngay 31 lhrng 12 nrrn 2001 vd vipc ban hdnh b6n Chudn muc k6 toen Vi€t Nam
Theo d6, bang can diii k6 to6n ridng giiia nicn dO, b6o ceo k6t qui hoat dong kinh doanh ritug gita niCn d0, beo c6o
lLru chuydn tidn tQ ri6ng giila nicn dO vd cec thuyi:t minh b6o cio tai chlnh rleng gjiia ni6n d0 duqc tdnb bdy kdmtheo vd viec sL:r dung crc b6o c6o niy kh6ng ddnh cho cic d6i tuang kh6ng dugc cung cap cec th6ng tin va c6c tht
tuc vit nguyCn dc vd thdng lq k6 todn t?iViet Nam vd hon nna k116ng duqc chir djnh trhh bdy tinh hlnh tiri chinh,kiit qu6 hoct dong kinh doanl, vd lrru chuy6n tiAn tC theo c6c nguyen tic v:L th6ng lC k6 toan dLrqc chip nhan rong rai
d c6c nudc vi lanh th6 khdc ngodi ViCtNam
M,iu s6 B 09 - DN.
thuyit ninh cnd btlo crio fii chinh td phin kh6ng thd ch tdi cna bdo ccia ha)' Trcng 5
Trang 8Cdng ty ld cdng ty m9 cia mot c6ng ty con nhu duqc trinh biy t+i Thuy6t minh s6 16 cta c6c b6o c6o tdi chinh riCng
gita niCn dO vi C6ng ty dang trong qu6 trinh hoan thdnh cic b6o c6o tdi chinh hop nhit gina n iin d9 cua Cong ty ! ac6ngty con ("Nh6m C6ngty") vdo ngdy va cho ki k6to6n mudihai tlfingk6t thuc nge) 31 thing 1l nim 2014 di
d6p rmg cdc quy dinh vd c6ng b6 th6ng tin hicn hdnh
Nglrdi sLi dlng ndn d9c cdc b6o c6o Gi chinh deng ndy cirng vdi c6c b6o c6o tdi chinh hcrp nhit girla nren do ciLa
Nh6m C6ng ty cho nam tari chinh kitt thtc ngal I I thing l2 rram 201 'l dd co duqc rh6ng tin diy dn vd t6ng qudt v.itinh hinh t,ri chinh hqp nhit gita nicn dO, kiit qud hoat dong kinh doanh hop nhit giia nien dO vd tinh hinh llruchuy6i ti6n tQ hqp nhdt gina nicn dO cta Nh6m C6ng ty
2 co sd TRiNH BAY (ti6p theo)
2 Hinh thtic s6 ki totin dp ttyng
H'nh rhic .6 ke oa.l duoc ip d.ng cira Cor g ty .a Chung lu ghi co.
2 Niin do Ai rodn
NiCn dO k6 to6n cira C6ng ty 6p dllng cho \iic lAp cac bio cao tri chinh ri6ng bil diu tu ngdv 1 thdng I vd k6t thfcngdy 31 theng 12.
2 Ddn v! tiin 4 ki tudn
C6c b6o ceo *ii chinh riCng gina ni6n dO duqc lip bing don vi tiin tQ sri dung trong k6 toAn cria C6ng ty 1d VND
r toM TAT cAC CHiIH SA.CU Xe rOAir CHU vru
cia tri rhuin c6 rhe thrrc hign dugc ld gii b6n u6c tinh ctia hdng tajn kho trong diau kien kinh doanh blnb thudng trir
chi phi udc tinh dd hodn thdnh vd chi phi bin hdng u6c tinh
C6ng ty 6p dung.phudng phrp kC khai thudrrg xuyen d6 h?ch toin hing tdn kho vdl gi, tr! alrqc xdc dinh nhusau:
Cong cu d-ng cu - chi phr rrua rneo phrorg p r-p brnh qu.in g'a qrl in
Dqt phi'ng cho hiing tin kho
D1r phdng cho hang tdn kho dugc t ch lap cho phin gi6 tri d{ kiiin bi tdn lhit do c6c khodn suy giem rong gid tri
(do giem giri, hu hdng, kinl pham chit, 16i thdi v.v.) c6 thd xay ra diii vdi c6ng cu, dr,rng cu lhuOc quyin sd huu cuac6ng ty d\ra rrcn ;ing chung hgp 1li vd su suy gidm gi6 trl vdo ngdv k6t thLic ki ki5 to6n 56 tdng hoAc giem klorin
du phdng gidm gi6 heng tdn kho duoc hach to6n v?io gi6 v6n hdng brn trone ki
3
Cdc thuyit ninh cna bcio cdo fii chinh ld phtin kh6ng thi fich tdi c a bno ua ndr Ttd g6
Trang 9Crc khoin ohai thu
3
C6c khoan phei thu dugc trinh bdy tren cdc b6o cro tdi chinh deng giira nien dO theo gia rrj ghi sd c;c khodn phai th
til ktich hdng vi phdi rhu kh:ic sau khi cJn iru eac khocn dti phong duLt( ltp chLr cic lloin phii thu Li6 ddi
Du phdng no phai thu kh6 ddi thd hien phin gi6 tri cna oic khoen phai thu ma C6ng ty drL ki6n kh6ng c6 khe ndnethu hiji v:ro ngiy k6t thnc ki k6 to6n Ting hoac giam s<i du tci khocn dLr phong dugc h+ch todn vAo chi phi qudn li
doanh nghiqp trong kj, trcn bao ceo k6t que hoat dong kinh doanh ricng gina nien dO.
-t Iat san co dtnn huk httllt
Tii san c6 dinh hliu hinh dugc thC hiCn thco nguyen gie tru di gid tri kleu hao lly ke
\gu).;ngiirii .11 co dinh l-uL hr.lh b"o gdn gii nu" \
" nh:hrg chi pl- co l.en q.rrn tnrc tiip din r.e d.r" rii san
vdo sin sdng hoatd6ng nhLr dq ki6n
Cdc chi phi mua sim, neng c6p vd d6i m6i tdi sen ci5 dinh hiru hinh duqc ghi trng nguyen gia cta tAi sAn vd chi phibeo tri, sua chta dugc hqch to6n vdo k6t qua hoat dong kinh doanh ri€ng gina ni€n dQ khi phnt sinh
lai 16 phet sinh do thanh li tdi sen diu duoc hach lo;n lao kat qLrc hoQt alang kinl) doanh rieng giira nien dO.
4 ThuA di sin
ViCc xdc d:nh mot th6a thuan c6 phii ld th6a rhuan thue tii san hay kh6ng dlra tren bdn ctrdt cua thoc lhuaf dL, lnithdi di6m khdi diu: liQu viqc ihuc hien th6a thu4n ndy c6 phu thuoc vdo viec si duog m6t lai sdn nhit dinh vi thdathu{n c6 bao gdm di6u khodn v6 quyin su dqng tdi sen hay kh6ng
ThoJ huinth-elili 5andracphdnlol liilhLEtir c'nnnaLtheohqpdonglhuctri san bin cho thue chuyin gi"o
phin lon rrii ro vd lqi ich gin lidn r,6i qul in so hnu tii siLi cho btn di thui T;t cd, c6c th6a thuan thue tdi san kh6cduqc phan loai le thue hoat dong
.- lai i;n lheo hop dong (hue r;i chrlhduac\on-orrrinb-ngr"ndoi kdto-nriirggiriar:endQ.e.rhoid.inrUroi
" ddu thud tdi sin tlieo gi, xi th6p hon gita gid tri hop li ciia tdi sen thuc vi gi6 tri hi:;n t?r cu3 khoan lhanlr loi tidn
thu6 t6i thicu- Kho:in tian g6c fong c6c kloen thanh todn tiAn thuC trong tuong lai theo hop ddng thue tni chinh
dracndchro;nrhrlhoa.lnqph r-; Khoi| r.; r .;i lrong.dc kJrorn (hanh (o;n :in tl ui d.Lq hdch ro;n \ do kelque hoet dong kinh doanh riCng gita niCn do trong suot thoi gidn thuc tai san thco lai suAt cii'dinh lren s6 du cdn leicua klo:n ng Lhue L;i hinh ph;: ra.
T?ii sin rhue tdi chinh d2i clugc viin h6a dugc trich khiu hao theo phuong phrip khiu fao du"ng thing tleo thor -sru11
nganho giidLhoigi-nhi1rd\.nguoc nh\a.hoi n.rnr.uer" -or.reuUrongcl-"ccl_;nleb:n.huisiduacchuli.
giao quyin sd hitu tdi sin khi h6t hqn cta hqp ddng ihuc
Cdc khoan tian thue theo hqp ddng thu6 hoct ildng dLroc hQch todn v.ro k.it qud hoat dOng kinh doanh rieng gina nien
da rheo throng phJp dror g rhr rg rronq tho hq r cur hgp dong (llJi.
I lii\aD vn h;nh
f:' sin \ o l 'nh dLroc ghi nhi r rl-eo ngu) en ti; lru di gii rr kraL rr"r i1 kd.
Nguyen gi6 tii sin v6 hinh bao gdm gi6 mua r i nhing chi phr (o I iin quan trpc ti,:p d6n viQc dua tdi sen vdo sudung nhu du ki6n
Cac *uya ninh cnd bla cdo di chinh td phAn kh6ns thi t.lch tdicra bda cao nat Trans 7
Trang 10Cac chl phi ndng cdp vir doi mdi tii sdn !d hinh dugc ghi tbng nguy€n gi6 ctu tei sen vd cdc chi phi khdc dugc h?ch
toin vdo k6t qua hoat d6ng kinh doanh ri€ng giiia nien dO khi phat sinh
Khi r;: s:n vo hinh dvoc bdn hay th"nh l)i ngu) dn g,a \.r g:a tri ldrd.r tnr l.i1 ki duqc xo" .o \ a ca, l.ho;n lii 16 pha(sinh do thanh li tdi sen ddu duoc hach torin vao kit qua ho?r dong kinh doanh rieng giiia nlen dO.
4 Khiiu hao vd khiiu tti
KhAu hao tdi san cO dinh hiiu hinh, tai sen co d inh rhue tri chrnh \ i lhiu tru tai scn v6 hinh dugc trich theo phlrongph6p khdu hao <1umg thiirg trong su6t thdi gian hi"u dung u6c tinh cira c6c tdi san nhu sau:
Bit dong snn dau tu kt6ng cdn duqc trinh ba) trong bJng cin d6r ke Ioi ritng giita ni6n dO sau kii da b6n hoic sau
kli bdt dong san diu tu da kh6ng cdn dugc su dung \a xet thi) kidng thu dugc lgi ich kinh t6 trong tuong laitu
viqc thanh 1i b6t dong sdn diu tu d6 Chenh lech grna iiln rhu thuin tu viic ban tci sen vdi gi6 tri cdn lai crjia b6tdQng stur ddu tu duqc ghi nhan vdLo k6t que ho?t dong ldnh doanh rieng gjfla nien dO trong ki thanh li.
Viec chuydn tu b6t dong san cht sd hllu sLi dqng hoAc hcng ton kJro thanh bdt dang san dau iu chi l$i c6 sq thay d6i
3.9 Chi phi diwy
Chi phi di vay bao gdm 1ii tiAn vay vd cdc chi phi klrac phit sinh liirl cturn t4rc ti.ip d6n c6c khoen vay cia Cdng ty
vd alugc h?ch to6n nhu chi phi ph6t sinh trong ki.
\.10 Chiphl tA ffitdc
Chi phi trd uudc bao gdm c6c chi phi re ftioc ng;n han hoic chi phi fia tru6c dei han rrcn bang cil1 d6i ke todndeng gi&a ni6n dO vd dugc ph6n b6 trong khoAng thdi gian trd ru6c cira chi phi trrong Lrng rcri cdc loi rch kinh tddugc tqo ra tri ciic chi phi ndy
\,1'l Diiu xrvdo citlg 4 co,l
Trang 11Khoan d;u lr \;o cong ly con m: rrong do Cong q n:mq-lenkiirn.oitduocrr.nhb"yLheophrrongpl_apgidgoc.
Cdc khoen phan ph6i loi nhuan md C6ng ll nh6n duuc tir s6 loi nhucn liy k; cia clc c6ng ty,oon sau ngey Cdng ty
n6rn quyAn kiSm sorit dugc ghi nhan vdo bdo cco ket qui hoat dong l(inh doanh rieng giira nien dO cira C6ng ty Crcknoan phan ph6i kh6c dugc xem nhu phan thu hdi cria crc khoan diu tu vd duqc tru \ eo gra tri d;u rlr
3 Diu tn lii hgn khdc
Diu ru dii ran ki:ic d.rvc ghi n rin rheo gia rnl.a rh.rc d Dq phdng dLroc ldp cho viic g an gid fi i cJa cic k.or' ,liu
cua chung k1ro6n v6i gi6 trj thi rruong vdo ngiry d6 theo hLrdng din cna Th6ng tu s6 228/2009/TT-BTC do B6 Taichinh ban hdnh ngdy 7 thdng 12 nnm 200q Tang ho?c gi6n s6 dtr rer klodn du phong duoc hach toen v,ro chi phi tdichinh trong ki ften b6o c6o k6t que hoqt dong kinh doad ri6ng gitia nien dO.
3 Cdc khoin phdi tA vd chi phi trich trtdc
Cdc khoen phdi tri vd chi phi tdch tnrdc dugc ghi nhan cho s6 tian phei tra fiong tuong lai liCn quan d6n hdng h6a
vi dich v!1 da nhan duqc kh6ng phu thuoc veo viec Cdng ty da nh4n duqc h6a dor cua nha curg cdp ha5 chrra
3 Ctic nghiCp ru bing ngoqi Q
( ong q ap dung huong d;n .heo ( NIKTV\ l0 iEn q "n dcn crc rg .9p \ r brrg .rgoa; li va d; -p allng nhxl qLrin
rong cdc kj, tru6c BCn c+nh CMKTVN 10, bit diu tir ngay 3I theng I2 nim 2012, C6ng iy ,p dung Th6ng tlr 179
de d6nh gi6 lqi c6c khodn muc tidn tC c6 g6c ngod tE vdo ngdy cta bang can diii kii todn Cho b ke roan muoi hai
thdng k6t thtc ngdy 3l thdng 12 nnm 201.2 Cong t)' ti;p ruc sLr ,lung tj gic binlr quin 1i6n ngin hdng vio ngdy bdocao d6 thgc hiQn viQc quy d6i ndy do Tl6ng tu 179 dusc ban hdnh sau ngdy 30 theng 6 nim 2012 vd dugc ep dunglren c0 so pnl nol lo
Cdc nghiep w ph6t sinh bing c6c don vi tiin r.; khac voi don vi hen (e ki tod cur C6ng ry (VND) duqc hach todn
1 theo t'j gi6 giao dich vdo ngey phet sinh nghidp \ u Vao nga) ket thuc lq ke toan c6c khoin muc tidn t€ c6 gr5c
ngoai tC duqc d6nh gi6 lai theo t'j gi6 mua vio ciia ngen hdng thuorg mei noi C6ng ry mo tai kho;n rai thoi didmney Tet cd cic khoan ch€nh lech h.i gia thlrc 6 ph6t sinh trong ki vd chenh lech do ddnh gi6 lai s6 du ti.n t€ c6 g6cngo?i te cu6i k' duqc hach toin vio k6t qui ho?t dong kinh doanh rieng eiiia niCn d6
Plfin chia lli nllaqn
Lqi nh-;n IFuir sar rhua rhu n\ip doanh ngh.ip co I e Jugc cnia cno cdc co dong.cu ldri duq de ha dong cod6ng phC duyCt vd sau khi da trich lQp cdc quj du phong lheo Di;u li cia Cong O vd c6c quy djnh cna phep luAtC6ng ty trich lap c6c quy dlr phdng sau tu lqi nhu;n llru; sau Ihui thu nhip doanh nghiep cria Cdng ty theo dA nghicria HQi ddng QudLn tri vdr duqc cac c6 d6ng pho duyCt tai dai hoi ddng c6 dong thlrdng nier:
Cdc thuy€t ninh aia btn ctio di chinh tdphah khins hl tuich tdi cia bda cao dy Truns 9
Trang 12Quy ndy dugc trich lap de beo vC hoAt dong kinh doanh th6ng thudng cira C6ng ty trlrdc cic riri ro hodc thiet haikinh doanh, hodc d6 du phdng cho cric khoin 16 hay thiet hai ngodi du ki6n do c6c t6c nhen khech quan hoac do
cjc u1rnng hqp biL kli k\iing nhu l-da ho+n brr on lron- tinh hinh k;nh ti \ i La .hinh lrong nudc l-y nuoc ngo;i
) A Y dau tu rd Phat tt len
Quy ndy duqc trich lap nham phuc vq viCc md rong hoat dong ho+c deu tu chieu seu cira C6ng ty
fQui khen thuorg, phrlc lgi
Qui nay dugc trich lap d6 khen thudng, khuy6n lJ]ich vAt chit, dem 1(li lqi ich chung vd nang cao phic lgi choc6ng nhen vi6n
3 Ghi nh.n doonh thu
Doanh thu duqc gli nhon khi C6ng ty co khdL n;ng nhin duoc c;c loi ich krnh te c6 th6 x6c dinh dlroc m6t cich ch;cchin Doanh thu alugc xdc dinh theo gi, tri hqp li cira cec khoen da thu hodc sc thu duoc sau khi tru di c6c khoench.ir "hiu rhuo rg ma gren gi; hang b"n
' " hlrg bdn bi ra lx CJc d iiu kiin ghi nh;n cr rlie .a r diy cr'ing fh;i
dugc ddp Lnrg k}i ghi nh"n dosn\ thu:
Doanh thu cung c6p dich vu
Doinh rh- duvc ghi rh;n khi ho:n rhirh viic cung .ip dich v;.
Doanh thu dugc ghi nh4n khi tidn lai ph6t sinh rren co sd ddn tich (c6 tinh d6n 1gi tLlc md tdi sin dem 1+i) trir kl1i khenrng thu hdi tidn lai khong chic chin
Thui tuu nhdp hien hdnh
.- Tei san thu6 thu nhap vd rhu6 thu nhip phei nop cho k' hiCn hdnh vd c{c kj' trudc dugc xric djnh bing s5 tiin du
" ki6n phii nQp cho hoic duqs thu hdi tii co quan thu6, dqa tren c6c muc thu6 su6t va cac lurit thu6 c6 hi."u luc denThue thu nhip hign hdn}l dugc gl nlun vdo ket qud hoat dong kinh doanh d6ng giire nien dO ngoei tdr tluorg hgpthu6 thu nhap phdt sinh 1i6n quan d6n mot khorin mpc dugc ghi thing vaLo viin chri sd hiru, trong trudng hop niy,thuii thu nh+p hiOn hanh cing dugc ghi nhan truc ti6p vdo v6n chn sd htu.
C6ng ty chi dLrgc bir trii c6c tdi san thue thu nhip hien henh va thue rhu nh.lp hL";n hdnh phii trri k1i C6rg ty c6quydn hqr phdp duqc bii tru gilia tii san thuii thu nhap hien hdnh vdi thu6 d1u nhAp hiqn hdnh phdi nop vi C6ng tydlr dinh ihanh todn thu'i rhu nhip hien hinh phdi tre vdr tdi san thu6 thu nhiip hiCn hanh nen co sd rhmn
Ttu€ thu nhAp honn hi dugc xic dinh cho c6c khoAn chcnh lech qm thoi vio ngiy kOt thtc ki k€ todn giira co sdtinh thuii thu nhap ctu c6c tdi sen vd no phai tre r a gi:i tri ghi "o cua chin! cho muc dich lap cec bio cao tdi chinhri6ng
Cdc thuyA ninh dd bda cdo di chinh td phan kh6ne thi tdch rdi clid bda cao n4) Trdng l0
Trang 13Thu6 thu nhip hoan lpi phaitr6 dugc ghi nhan cho tit ce cdc khoan chenh lCch t?m thoi chiu tl)ue Tar san thu.j thunhip honn l- cin dugc ghi n ,;rr clro r;r r crc cr,Enh i.hr{,mrhoi a roc k}rL rru -i" r rJ rgc k'r"rr rrLr c ruyin ,r rg
nhu+n chiu thu6 dii st drtng nhing ch6nh lech tarn thoi dvqc khiu mr, cdc khoa ld tinh thu6 vd cdc uu ddi thLr6 ;hua
sli dlLng ndy
Gi6 tri ghi s6 cLia tdi san thu6 thu nh{p doanh nghiep hoin lqi phAi dLrqc xern xdt lAi vao ngc) kit rhuc k) kE toan \ a
phr)igiamdialri gl-i soci,lai s;n 'hue rh- n'ip l-'.jr lxi oi r mrc b:ro,r:r n cl-dc cLJr co L- oi rh-;n ":'r InuF chophep lqi rch c:a mit phir hoac roar oq ri .in rhuc rlrr nhqp h.r"n l* Juqc ,u.lulg C-c tai 5a.r lhud lhu n r;p uornl-ngh.ip hoin le: chu" duQc ghi nhcn lrudc diy duoc xem xel I1i \ ro nF;r lir Lhuc Lj Le loan \,1 duQ sni nh;n ki.chic chan co drl lqi nhuin.hirthu;trongtuo.rgl,'decorhE,rlourgcacr:i r'rruerh.nl ;phodi l"icl r"g
nhan ndy
Tai san thui thu nh{p hoin Lai \a thue thu nhap hoan laiphdi tre duoc xdc dinh theo thu6 suit dr tinh sc ap dung cho
ki k6 to6n kii tdi san duqc thu hdi hay nq phdi tra dLrqc thanh toin, dua tl.6n cic nLrc thue suit \ n lLrat thu; co hi."u
\rc vdo ngdy k6r thtc ki k6 toen
Thu6 fiu nhAp honn lqi dlrqc ghi nhin vdo bao cio kit qur hoqt dQng kinh doanh rieng giila nien dO, ngoai tru
tnrong hqp thui: thu nhip phdt sinh liCn quan d6n mot Lhoan nuc dLrgc ghi thing v:ro \ on chu sd hlu, trong trudnghop ndy, thuii thu nhap hoin lai cfing duqc ghi nhan tr$c tiiip v:]o v6n chi sd hiiu
Cdng ty chi duqc bir tru c6c tdi srin thuit thu nhap hodn l4i vd thuri thu nhap hoan lai phei tri khi COng ty co quydnhqp phip drac bL lru giia L;i srn lhJe lhu rhio niin hrrh \ oi ri ue hu -h;p lre r h.rr phri nop v; r3c l"i""n rh-ethu nhap hoan lai vd thu6 thu nhap hoan lai pher tfti lla) liin qur td,i thui thu nhrp doanh nghiep dugc quAn ]i bdicurg mo co quan rhre doi \ oi cung rol dor_ r r il 'u L\ue: ho-c Cong r) d!r dinh thrh .orn l)Ja lhu nh;p hien h;nll
phaitre vd tdi sen thu6 thu nhdp hi€n hdnh trin cu so thuin hoac rhu hii tiri san dong thdi vdi viec thanh to6n ngphei tra trong tung kj' tuong lai kh cec khoin trong 1iu cua thu6 thu nhdp hoan l?i phai tri ho+c tdi sen thui: thunhap hoan l?i dugc thanh to6n hoEc thu hor
3 C6ng cr,r tli chinh
C6ng c! tAi chinh ghi nhiin ban ddu vd tdnh bdy
:
Tdi sen tdi chinh
Theo Thong ru s6 210/2009/TT-BTC do BO Tni Chilir ban hdnh vdo ngdy 6 th6ng 1l nim 2009, huong d:n ;p drLngChudnmlr BdocioTiri chinh Qroc .i r i rrrnh b;) o;o cro l;i c r rh \a IhJ)er ,ir,l- thong lin do voi corg cu I;.
chinh ("Th6ng tu 210"), tii sarl tai chinh duqc phan loai mot c6ch phii hQp, cho muc d ch thuy€t minh trong c;c bdocdo tdi chinh ddng giiia ni&1 dO, thdnh tdi san tdi chinh dLrqc ghi nhin theo gid tri hq? lj thoug qua bro cio kit qua
ho?L dong k;nh doanh riirg g.n- nien da c;c khoan phii th: hai cic lho;n d;u Iu g.i d:r ngd) ddo han ( ong ry
q-) er din \ r:;c phar loai cic r.i .1n ldi hrnh n;) tc-i lhoi diim pni r ha r 'ir oi.r.
Tei thoi diem ghi nh4n ldn diiu, Iai san ldi chinh dlroc xdc dinh theo nguyen gi6 cong vdi chi phi giao dich tnJc tiepc6 li€n quan
C6c tdi s6n tdi chinh cta C6ng ty bao gdm trin, cac Lioarr plrai lhu khich hrng phii thu kl6c vd c6c c6ng cu tdichinh khong duac nienr ) eL.
COng cu tdi chinh ghi nhan ban diu vn uinh bdy
No plii tsi ldi al1!h
' ., *, : t ntah.ua L'aa cao d:, k rk ta p4an Iki,g, t4," t L' di c"a o.,o, ao'a| Trang I l
Trang 14Nq phai tre tdi chinh theo pham vi cia Thdng tu 2l0, cho muc dich thuyet minh trong c6c b6o c6o tdi chinh rienggiiia nien d6, duoc phan lo?i mot cech phi hqp thanh cdc no phai tra tdi chinh duoc ghi nhdn thdng qua biio cdo kerqua hoat dong kinh doanh ii6ng gina ni6n dO, cec khodn ng phai trA tdi chinh duoc x6c dinh rheo gic rrj phdn bo.Co-g l) x;c dinh \iic phdn loAi cic ng phai ri r;;chinh rhdidiim ghi hi r lin d;u.
T;l c; nq phii lr; l;r cl-i.lh duoc ghi n\;n bdn d:u rneo ndui en -i; cont ! o cac chi ph ti"o d;ch fi Vc liip co liin
quar
Nq phei tre tdi chinh cta C6ng ty beo gam cic kl1oen phdi trd ngudi b:in, phai tra khac, no !a \a).
ui; ri .au ghi nhi r l"n
d;-Hi6n tai Th6ng tu 210 khdng c6 hudng d6n vd vjec xec dinh lai gi6 tri cila c6c c6ng cu tdi chinh sau ghi nhan bandau Do d6 gie fii sau ghi nhin ban diu cira cric c6ng cu tdLi chinh dang dugc phen dnh theo nguyen gir.
Bi tru cdc c6ng cu tii chinh
Cdc tii slin di chinh ve nq phei ha tdi chinh dLrqc bn tln vn gi, tri thuin sc duqc tr]nh bay fi€n bene can d6i k6 to,indeng gina ni6n d0 neu, vd chi neu, C6ng ty c6 quyCn hgp ph6p thlLc hien viCc bn tru c6c gi6 tri da duqc ghi nhan ndy
vd 06 i dinh bir tru tren co sd thudn, hoic thu duoc cic tii saLn vd thanh to6n nq phii tra dang thoi
5 PHAI THU KILA.CH H,A.NG
Khdch hdng taxi vang lai
Khdch hdng taxi card
Kh6ch hAng khrc trong nudc
T6NG CONG
Dv phdng khoen p11di thu klich hing
GIA TRI THUAN
Chi ti6t tinh hinh tlng einm ds phdng phAi $u ng;n h?n kh6 itdi
D1t phdng c6c khoin phei thu kh6 ddi ddu k!
COng: Dq phdng tdch lip trong kj,
Tru: Su dung vd hodn nhap drt phdng trong kj'
Dq phong cac khoin phai lhu kho doi cuo: k)
.,, th4i rt'nh cia bnn ca' hi, h,1h tJ pk ia khoag t, Io.t- " ; in od- rn a t,
61,950,029,856 5l!877j469,3il8
31112t201118,989,,15,1,967261,511 ,998,564109,557,260
31rl2t2013
IA ,541 ,623 ,313197,568,0E0,,109
286,6I7,010,81I 208,1 15,703,152
31t12/2014r2,7 14,129 ,60049,642,971,550s84,020,566
31n2t201310,533,091,994
4) .3',7 4.866,196845,397,58962,9 4t,721,116
(991,691,860)
52,753,356,379(875,887,03 r )
815,887,031r69,238,131
6s2,628,143
248,1',79 ,5 5 7
(53,,{33,302) (24,920,969)
875,887,031s9r,691,860
Trang 12
Trang 156 TRi TRUdC CHO NCT'OI BAN
Tri trudc cho xay dlrng vd thue tda nhd vin phdng
Trd D1rdc cho mra sam phuorg Lien \;n Ut
X11ic
TONG CONG
Bdo hiim vQt chit ddn ut
BHYT, BHXH cna tdi xivd nhdn yi6n
lnue t t\e l\ Do sung
PhAi &u ft nb bq)
Cdc khodn khdc
T6NG CONG
rrong oo:
- Phai thu ben thu ba
- Phei thu b6n li6n quan
Itua htem val thdl a(
Phi bAo ti dudns bO
CAng cu ' dung cq ddng d ng
Dang phu( nhan tlLn
Khdc
T6NG CONG
10 TAI sAN NGAN HAN KHAC
Tqtn ing cho nhdn vian
3111212014
885,16E,43,r
3 ,616.021 ,396
I ,',7 09 ,096,3227,809,906,089
31n2t2013
850,675,5,121,546,661,6542,1r5,988,5774,63s,288,026r4,080,r98,24r 15,148,613,?99
'7 ,939 ,456,5096,140,7 4t ,',732
31 2120t44.808.138.65,1
12.108.8s6.2743,039,757,525
,1,808,138,6s4
31t12t20149,711,621,2733,363,20A,AAr).639,214,2152,770,585,398
6/ r 6,426,93322,903,677,819 17,676,164,231
31n2t20134,686,398,0334.686,398.033
31t12t20139,6t 5,772,137
t 53,166,667
406 t79 7),17,500,tu5,;03
3t lt2/20t1
9,212,906,692I,45I,497,800
3l/12t20l3
B,9l6,198,960t,269,723,55810,185,922,518
t a lhuyel tut4h, t d lrao.an lot ct,nh ld Thr, \1tah9 lfe 1 |t, o uo Lao.o ao)
10,691,404,492
Tmns 13
Trang 16t l TAI sAN c6 DINH Hr,ilr HiNH
Khoen muc Miy m6c thi6t bi Thi6t bi vnn phdng Phuong tien vAn fni T6ng cong
599,826,164 519,969,169
- 282,316,8000
2,471,032,239 ,018662.852.628.385
629 ,16',7 ,636(175,911,100,052)
2,961,607,935,017
2,115,212,034,681663,134,945,185
629 ,L6',7 ,636(175,911,100,0s2)
2.963,06s,0,{7,,rs0599,826jt64 862,286,269
Gid trihao mdn l[y k6
Kh6u hao trong ki
Tdng kh6c
PhAn loqi sang chi phi fta
trudc ddi hen
Thanh li, nhuqng brn
469,93:t,16312,606,0E',7
1,069,401,701,53034,1,397,052,298180,758,847
(150,663,030,841)1,263,319,.r81,831
1,070,424,8s9,438344,509,458,3931E0,758,8.17
0(150,663,030,814)1,264,,1s2,04s,834590,023,754 542,5,10,250
Tdi san su d9ng de beo lanh thanh todn
(lhuyet mrnh so ld va 24J
KhoAn muc
t,033,364,7 r6,47s54,933,524,814
1,033,364,716,47551,933,524,4M
Phuong tiCn van tei
115,295,165,613108,094,s4s,406
(629,t61,636)
222,760F$ ]43
T6ng cOneNguy6n gi6
(62s ,1 61 ,;36)
222,160,543,383
Cdc thuya ninh cita bda cdo dichinh td Nhan kh6ns thi Lich to'i crd bdo cao nAy