r cd pnAru pHAr rRrHN o6 rng rr} LrEM rg 2A tda nhd NO9B 1, K?I:gl?fq Vong, phuirng Dich Veng, quSn CAu Gi6y, thdnh ph6 Hd N6i rAr cHfNH Hqp NHAr eu* rII NAvrzdr's DrEM rroaT DQNG CUI co
Trang 2cONG TY cO PH.A.NPHAT TRINN EO THI TULITM
uiu s6 n ot-oN
Ban hdnh theo gD s6 152006/QD-BTC ngdy 20/032006 cfta BQ truhng BTC
HSr NuAr
nANc cAN o6r rc, ToAN
Ngny 30/9/2013
ll ly_-G_*L_Hsll.ffg.:1_r-o_J 120 + 130 + 140 + I
tu'ong duong ti6n
iln tIAu tu tii chinh ngin h4n
2l:919.634.290163.s22.464.066
ss0.r80.000
914.379.785(364 I 9e.785)
26.618.3r7.t7r42.390.282.017
t.039.374.729.0341.039.374.729.034E0.923.723.r4444s.906.189
1 2 1 6 1 9 5 8 1 0 8
44.425.031.69344.425.031.693
6 0 8 5 5 2 6 0 5 5 0i16.430.228.8s7)
60.995.632.36688.299.966.696
48.521.445.77648.079.44s.75461.331.792.s58(13.252.346.804
442.000.022
6 5 0 0 0 0 0 0 0{247.ege.978)3.649.422.0r0
4 8 6 5 8 9 6 0 0 2
248.536.897.57332.378.353.633216.158.543.940586.600.000953.s29.910
96.7s9.7s9.720 (:g9.???,?.1-0_)
101.234.703.707III C6c
duoc khdu trir
ciic khoan khric ph6i thu Nhd nu6c
ngan n4n thac
DAI HAN (200 =210 + 220 + 240 + ZS0 +i
n phii thu diri hgn
ddi han cria kh6c
doanh & c6c dsn vi trgc thuQc
hdi han nOi b0
Trang 3- G tri hao mdn lug kti :F
i phf tri tru6c ddi han
san thui5 thu nhfp ho6n lai
san ddi h4n kh5c
v 1 3
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3s.300.s74.000
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828.524.910828.524.910
ONG CQNG f,lf SAN (27o =too + ?.no\ 1.487.640.264.224 r.689.369.425.249
xcudN v6N Th minh sii cuiii t<i,
hd cho ngudi brin
ri mua tr6 ti6n tru6c
vi c6c khoan phdi nQp Nhd nu6c
bri nguoi lao dQng
hf'phii hi
rn nOi b0
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hoan ph6i tri phii nQp kh6c
1 8 7 8 5 9 1 0 0 056.432.906.481
3 1 8 8 7 8 4 9 8 9 5 0
8 9 8 1 9 8 7 3 9 4783.795.7424.692.688.690
216.778.393.295r2.736.168.s78
783.559.459.483751.552.108.530
1 8 2 8 5 9 1 0 0 083.128.461.238497.803.373.9614.719.239.3712.130.417.225ls.629.681.824
lhu nh{p hodn l4i phni tr6
ong trg c6p mAt vi6c ldm
31.713.818.036
32.007.350.9s3887-659 557 r{t
tui s& hii'u
Au tu cira chri sd hfru
du v5n c6 phAn
h6c cria chri sd hftu
i6u qu! (*)
l6ch drlnh giS lai tdi san
lech rl gie h6i do6i
iu tu phSt tri6n
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887.659.5s7.352636.000.000.0008.994.035.440( r 3 9 6 1 6 1 9 7 0 2 8 )
14.765.631.70837.608.735.854329.907.351.378
2
Trang 4NGUON VON (440= 300 r
hdng ho6 nh{n git hQ, nh{n gia c6ng
ho6 nh$n b6n h6, nhAn ky gur
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Trang 5Bm hinb thrc eE s0 l5/2006/eD-BTC ngiy ng'iy 20/032006 eia B0 bu@g BTC
BAo cAo rfr quA HoAr DqNG KrNH DoANH Hgp NHAr
Quy III nIm 2013
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14 Phin lii 16 trone c6r ty l6n kdt, Iien doanh
15 Tdne lSi nhuin ke to n trufc thu€ 50 l ? f n t o r { r e a L72.826,L72 48.057.948,,745 35.626.697.943
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16 Chi phf thu6 thu nhSl hiQn hinh 51 VI.3O 3.S63-631,52S 2.099.933.783 12.590.326"209 14.395.055.629
17 Chi phi thu6 thu nhA doanh nghiOp hofln lai <t vI.30
18 Lqi nhqin sau thu0 t
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Bu hinh thrc eD s6 l5/2006/eD_BTC ngriy 2U03l2006 qfa B0 tromg BTC
Theo phuong ph6p tnp ti6p Quy III n5m 2013
t minh Lui k5 tir diu nIm rliin cui6i quf rniy
Nim trudc
I Luu chuy6n tidn tir ho!! ilQng kinh doanh
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Nguli il4i diQn theo phr{p tu{t
Nguy64 VIn Quin LG Minh Tuin Ng;uy6n VIn Kha
Trang 8Nem tei \e!!hnc ngdy 31 th6ngt2n6m 2013
BAN TH{IYET MINH BAO CAO TAI CIfiNH Hg" NTTAT
Quf [I n5m 2013
tdi chinh hqp nhat quf IJI ndm 2013 cr{a c6ng ty c6 phen ph6t hi6n D6 thi Tt Li6m bao g6mtdi chfnh cria c6ng tv c6 phen ph6t tridn oo ilihri ricm ccong r, -ui vd c6c c6ng ty con (ggiC6ng ty)
r cd pnAru pHAr rRrHN o6 rng rr} LrEM
rg 2A tda nhd NO9B 1, K?I:gl?fq Vong, phuirng Dich Veng, quSn CAu Gi6y, thdnh ph6 Hd N6i
rAr cHfNH Hqp NHAr eu* rII NAvrzdr's
DrEM rroaT DQNG CUI coNc ry
h thrir sO hiiu viin
Kinh doanh b6t ilQng san;
Td chrlc kinh doanh dich w chung cu
so cac cong ty con :
ao:
ugng c6c c6ng ty con dugc hgrp nh6t:
c6c cdng ty con kh6ng rluqc hap 4h6t:
s6ch cic cdng ty con quan trgng ttup.c hgp nh6t
s0 ch{nhTdng 10, phdng 1002 nhe CTI
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nh hgp nhit
ty C6 tuX6y drmg Trung Kinh, phuong Do giim ff lQ sd hfru
Enng TMC Trung Hda, quf,n CAu Gi6y, Tp
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Trang 9Dia chi:
iX,1{:l*"-Iojl]: IDt m6i Dich vong, phudng Dlch vsng, quQn CAu Gi6y, thanh prrd Ha N6t
:yf_s^lp^:nl{ r.tLH torin cra c6ng rv con kh6c vdi chinh s6ch kti todn cria 6p dpng
Ttl,.::"'|.8-t^:ie- I tlr] Bj: c6o tai.chinh cra c6ng ry con s6 c6 nhirng cri€u chinh thich hqp
khi sft dpng cho viQc ldp Brio c6o tdi chinh hqrp nhfi
chc tii khoan.trOn Bang caq eoi qc torin gita c6c c6ng ty trong cing c6ng w, citcgiao dich
:::-S:T t_ll^lO'^b: :1"l rhy"" fi0n p.h6isinh tu cric liao dich-ndy juqc loairrn) nrl6p riao
chinh hqp ntr6t cac q:q ig".f"u ir'ur nien ph6t sinh tu c6c *i"" ai"i ,ioffoH;".il:
trir khi chi phi t4o n€n khoan 16 d6 kh6ng th6 thu h6i duqc
eAo rer csfmr sop eu* nr NArr,r zorg
Ndm tii k€t thric ngdy 3 I thdng 12 ndm 2013
rAr cniNu, DoN vITrtN TE srtDVNG TRoNG xf roAN
tii chfnh
tai chinh cria Cdng,ty uat aAu tr) ngiy 0l thring 0l vn kiSt thric vdo ngdy 311 thring 12 hang
vj ti6n tg sfr dqng d6 gp Bio cio tii chfnh hgp nh6t
c6o tdi chinh hgrp nh6t ctuqc trinh bdy bang D6ng Vier Nam (VND)
III C AN vrqc vA cnf De KE roAN Ar nqNc
u6n mgc vA ch6 tIQ kt6 to6n 6p dgng
lfl#,,Xp^*p^:T 995i T r006/Q.D^-BT9 Dj'tighi?p _vlQt Nam dusc ban hanh theo quytit einrr so
ngay 20 thang 3 ndm 2006 cin BQ truong BO Tdi chinh vd cac thirrg tu iruongthgc hiQn chu6n mpc vd ch(5 dQ kC torin cria BQ Tdi chinh
2
I"r:r_ o: vd viQc tu6n thri chu6n mgc kf to:tn vA cn6 A6 k6 to6n
:$:l*j* 1T.9u:,du Tp,rh,i ve1 carl oua16c chuan muc k6 torin vn chi5 dQ Ki5 torin Doanh
f i."*':g1*g:?g,hrytheoquy6teinrrsori/zoo?1bri:riiC;;#;d;;;,h";;'o?
il"":jTlF^P:Il:llT 3:ng^nrr1r.iac.tho.1e.t.1 ly*e a.ith* hie;";,,:6"ilil;";;ti'.ot;
to$ cta B0 Tei chfnh hong viQc l{p 86o crio tdi chinh frqp-nh6t.
lfp B6o c6o tii chinh hgp nh6t
"19rtT chinh hgrp nh6t dugc lQp trOn co sd kti torln d6n tich (tru c6c th6ng tin li6n quan <I6n c6c
!:9Hg1r:l :l cic clne ty c91 c"6ng ty con li g* ui
"r,ii ,u.ri# soai ;; o"e,y _el su sorit tdn g, khi c6ng ry m; c6 khi
"a"e t'u ,i+;* ;H;i6;';ili;##" ;n"J#t iJ
v1 hopt <lQng.ct! cgns ty con ai tn_r1 .tluoc cgc tqi ictr kinh tti tu c6c ho4t clQng ndy Khi ttdnh
ty€n ki6m so6t c6 tinh tl6n quy6n bi6u quyi5t tiAm ndng hi€n <Iang c6 hiQu lilc rray se euqc
n d6i
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:.uy.ttolg Bao cao k€t qua ho4t ilQng kinh doanh h-op nh6t tir ngiy mua hoflc chc ctiln ngdy brin
kho{ln tl6u tu d c6ng ty con d6
Cd+C ty sft dr,rng hinh thrlc nhat ky chung
cAlc cniNH sAcH rn roAN Ar nqNc
nay ld mg bA ph4n hq thdnh vd phdi &nc tlgc d,
Trang 10c6r'rc w cd pnhn pnAr rnrEh o6 rn; rt/ uErq
Eia chi: TAng-2A tda nhd No9B1, KDT m6i Dich Vgng, phucmg Dich Vgng, qu{n CAu Gi6y, thanh pfrO HaNOi
eAo cArc rer csimr nqp euf nr NAv zors
Bin thuy6t minh Bio c6o tii chinh hqp nhdt quf III nIm 2013 (titip tLgo)
L.qi
-ich cria c6 d6ng thi6u-so ttr6 trign phan tqi nhuin vd tdi san thu6n ctra c6ng ty con kh6ng nim
girli bdi c6c c6 d0ng cria cong ty *q.ud quqc ttnh bdy d mgc ri€ng tren 86;A ilCt q"i rr.et eO"g kirrh doanh hqp nh{ vn B6ng can d6i tti toan hqp nlrir r,qi iJ.i"
"a ;p*;;ro"il" gu* gia tri ciic lgi fch cria c6 ddng thitlu s6 tgi ngdy trq'p nh6l tintr ooantr u* oa"
"a pttarlnilrri.ri"? rt6ng thi6u s6 trong birSn dQng.criu uon
"i',i'ro hr" k€ t,i;;tffi;6t kt i d;.fr 'ci.?"* ra tuctmg img vdi phdn v5n cria 9o aop thieu s5 vuqt qua ptrA; "a; i.i" rrq it""g ;a"'"r,.i * it*
b€n bi mua cQng.v6i c6c chi phi li6n quan trpc titip d6n viQc trgp nrr6t kinh doanh 'iai san d6 mu4
no phii tri c6 the x6cdinh <lugc vd nhfrng tiroan nq tiA-i*Jpna ganh chiu trong hgp nh{t kinhdoanh duoc ghi nhan theo gi6 tr! hgp ry taingdy hqp nh6t kinh-doanh
::l* l::,1_*lo.lfil pt'i hqp nh6t kinh doanh v6i phdn sd hiru cta b6n mua c6ng E trcns gi6 fi
hw ly' thudn cria tdi sin, nq phii trd c6 thO xrlc ctinh dugc vd cric khoan ng ti€m tari aa grri*a" :'i: b.* bi mua.t?i ngll TuP du-os shi nhan h lqi th6 thuong m4i N6u gra phitr-"p rrrr]t ti"t, o"*r,thqp hcrn gi6 tri hqp lf thudn cria tdi sin, ng phai tr6 c6 thZ x6c cllnh ducy.c vd
"6" kh"a";;;i;;tang da ghi nhQn cria bdn bi mu4 phdn chcnh lQch ctugc ghi nhQn vdo k6t q"a tt"it a".tu tint oo*r,trong kj'phrlt sinh nghiOp vu mua.
DArrr tu vio c6ng ty IiGn kiit
"u.1qll li6n k6t ld.".ong tv md c6ng ty c6 nhirng dnh hu&ng dring ke nhrmg kh6ng c6 quyan ki6msorlt cl6i v6i c6c chinh s6ch tii chinh vd hoat d6ng.
f 6t qua hopt dQng r<inh
fganrr cira cdng ty liOn 15t euqc bao g6m trong Bdo c6o tdi chinh h-o,p nh6ttheo phucng.nlr6n-y6n.chy,sd hiru tr pav bit.d6u,c6-anh hu.nng d6d-G;i;7e,
"*i, * hu&ngdang k€ kct thric Khodn ttAu
P-yr"" :qig tl li6n k6t dusc th€ rtilc.n itcn B6o c6o tai Jni*r h e;e;theo chi phf dAu tu ban dAuvd diAu chinh cho cac ftuy aai tt""g'phA" 6A;c tairairr,ra,
",r"96ntg tv li6n k6t sau neil u.* J", ]v6u rqi rch cra cdng ty t ong moar, 6 ;il;;";;; r6t rcrnhcn fro4c bang gi.6 tri glti s6 cria ttroan eAu tu thi gia tii [rr"-?ilrt" <Iugc trinh biLy tr6n Brio ctiollt-t:t:-\l_tl*r6t conXl ta bang kh6ng tr} khi c6ng ty c6 c6c nghia vu thuc hiQn thantr toan thay cho
ry lten l(et
9F+ lQch gita chi phi dAu tu vd phqn sd hiru cria c6ng ty trong gi6 tri hgp ly cta tii san thudn c6
:* :i:.9i* 9"9" cria.96ns.tv ri.c1k6t t4r ngdv mua au-qcghi "f,t'ra isilicih";g ai Ncu
"r,i lll.llT ]I l|]t hY"" gi6 tr! hqp lf cria tdi san thudn c6 thti x6c dlnh duqc cria consity iie' tet iA
ngdv mua, phAn ch€nh lQch dugc ghi nhAn vdo kt5t qui ho4t tlQng kinh'doanh troig k| ph6t sinhnghidp v.u mua
86o c5o tai chinh
",iu:6.nc.rv ri:r.\el duqg hp cirng lci, kr5 torln vdi c6ng ty Khi chinh srich ki5tgp d? c6ng ty li6n kt5t kh6c vdi chfnh s6ch t<t5 toan Zp iung th6ng ntr6t trong c6ng; ty thi 86o c5ota.i cfinn cta cdng ty.li6n ktit se c6 nhftng diAu chinh trri.tt riqp truZc khi sri' dung chLo vi6c ldp B6oc6o tdi chinh hqp nh6t
Ap dung qui tlinh k6 torin m6i
Ngqv 24 thang 10 ndm2012 BO Tai chinh dd ban hanh Thgng tu s(: tlgtzol2/TT-B,tcqui dfnh v6gli-nhdn, drinh girl, xtt Ly citc khoan chdnh lQch t! gi6 hoi "aoai ap dung tu n6m tdi chinh 2012
ir,ong ru ndy qi'v a,.,r,.y eia,.i ou,fte*ru'AJ'"#Hf .i:trffiffiH#fiJll,',lt#;l
mi4h ndy ld m6t bQ phqn ho p rhdnh ud nhai i
Trang 11cd pnAru pxAr rnrEh od rul rU LIEM
rg.2A tda nha No9B 1, KDT mqi Dich vgng, phuong Dich vgng, qufln cAu Gi6y, thdnh ph6 Hd N6i
rar cuixH HOp euf rrr NAM 2or3 ' -' '
Ndm tei kdt thric ngdy 31 thing12 n6m 2013
9 Tiri snn c6 ainn hti'u hinh
1
CONG
Dia chi:
BAO
Lodi tdi san c6 dinh
Nh{i cria vflt ki6n truc
Mriy m6c vdthir5t bi
Phricmg ti6n v6n t6i, truyOn d5n
Thi0t bi, dpng cp quan l1i
10 TAi sin thu6 ho4t rlQng
C64S A Id bdn cho thu6
tlrlqc ti taithdi cli6m Pfuil sinh giao dfch cua ngan hang thuong mpi ngr C6ng.ty c6 giao dlch ph6t
:'l*'g gl?:L9sL de ddnh gi6lai s6 du_c6clhoan riuc tiaritg c6 goc ngoai tQ t4i ngiy k6t thric
I ti:lt* ld tj' gi6.mua 1io cna ngdn hang thuong m4i ho4c rj' gla rui nao'uiot q:u6o .,iu ca.
:$f l39 :ly-Tg,*ui,1oi lo:g ? To tai khoan c6ng bd thay vi i,i aung r,! gid binh qudn li€n
:_$-y l*g*y lyq"ejto t4i Quytit dinh sri lsl2006/QD-BrC ngdy 20 thrins3-niim 200a cria 86
lry*.8 B? I il chfnh c6c qui dinh kh6c cua Th6ng g ndy ruong tu nhu hudng dan cria chua" ;;;
kf toan s6 l0 - Anh rrucrng cria viQc thay tr6i ti' gia rroi aoa ,nalo"g ty dang ip d\mg.
Tipn vn tu'ong tlu'ong tidn
IRlJH:"_Y:g-tTTs g"flg ll* luo,egi ti3" mpt,.ti6n_gui ng6n hang, ti€n trang chuyiin vd c6c
knban eau tu ne6n rranlo thdi han.thu frdi r,op aao nan nroniquiJ'-rffi;;iii
"*#lrn ue 1*g, *:lil eol trranrr o'ot r"-*l1id;;;;i"h "fing nhu khonico nhi€u rui ro trong viQc chuyrln
d6lithanh ti6n
lili eoc lryg.t^dl.$o cluoc tfnh-theo phucrng ph6p binh qudn gia quydn vd duoc hach toitn theo
phlrong ph6p k€ khai thudng xuy6n
Cdp khonn phii thu thu'ong m4i vi ph6i thu khic
c6f khoan phii thu thuong m4i vi cac ruroan ph6.i thu kh6c duoc ghi nhan theo h6a don, chgng tu
D1t phdng pl,.r
thu kh6 gdi.dyg tOp
:to, tunq kh9ln,ns phai thu kh6 ddi c6n cr? vdo tu6i nq qu6hari cria c6c kho6n ng ho{c dg ki6n mric t6n th6t c6 th6 xav ra
t
(I
T.t.tg "q gi+ hiru hinh dtgc th6 hiQn theo nguyOn gi6 tru hao mdn1fiy k6 Nguy€rn girt tdi san cri
gllo.iy:l* g" g:* j"T.bQ c6c chi gh1 'na iongiv phai bo ra a6
"o e"q"iiirL? Ji* tr"r,
f:: :i:t^1',"T"*ill='* d6 vio trang rhrfi ,g:qE i,i'ayns cric chi phi.ph6tsirrh ,uu e'r,i *4o
;fl1,"_1j1::?:s_nllTg nflIe" gi6.tdi san cd {!ntr f1c6c chi phi ndychac.crrin am tan! rqi icrr
, : - ; i " : - - ; - _ - - - ^ : - * : : - : : : : " " y t L L L \ a J w u 4 w v u a r r i l l i l u g r ! [ r s n
KlnF te trong tuong lai do sri dung tdi san d6 C6c chi phi kh6ng th6a mdn rli6u kiQn tr6n duqc ghi
nhln ngay vio chi phi
Slrj tai san ci5 dinh htu hinh iluqc brin hay thanh
bet ki khoan l6i 16 nio ph6t sinh do vigc thanh
ndnh
1;f, nguy€n gi6 vd l*r6u hao lfiy ki5 duqc x6a s6 vd
lf ddu clugc tinh vdo thu nhfp hay chi phi trong
Tdi san co einrr hiru hinh.dugc khAu hao theo phucrng ph6p duong thdng dga tr6n thdi gian htu
durle u6c tinh s6 ndm kh6u hao cta cric lo4i tai;en co eior,'t tu hini ntru sau:
Trang 12cONG 'lrv cd pnAn pnAr rnrEh o6 rnl rrJ uErq
Dla chi: TAng 2A tda nhi NogB 1, KDT mdi Dich vgng, phuirng Dich vgng, quQn cAu ci6y, tiranh ptr6 Ha N6i
eAo cAo rAr cHfNH nop qdf rrr Navr jbi:
NAm tei qhinh k6t thric ngdy 3l th6ng 12n6m20t3
Bin thuy6t minh B6o .""lgg!_!gp$t quf rrr nnm 2013 (ti6p theg)
Doantr thu cho thuo ho4t dQng itugc ghi nhflnlheo ptruong ph6p itucrng th6ng trong surit thoi gianchp thu6' chi phi truc ti6p ban cIAu dE t4o ra doanh-thu tir
"ehibp uu "to tnrE rr"a|eOng duoc ghinhQn ngav vdo chi phi khi ph6t sinh hopc phan uo oan
"a" riipli o""g'r"Ot ril"n; cho thu€ phthqp vdi viQc ghi nh{n doanh thu cho thu€ Loat rtQng
11 n6t Aqng s6n tIAu tu
n6t e6ng san dau.tuld.gul:n tY dgng d6t, nhd, mQt ph6n cria nhd ho{c co sd ha tdrrg thugc sd hiructi4 c6ng ty hay thu€ tdi chfnh ttuo c to aung nhim mgc <Iichthu lqi tu viQc rro'tt rj't oac chd tangqi6 Baj a9,ns sa1 da:r trr dugc thc hien thgo nguyen giri trJ ilu" ;;; il;;6;;;ien eiacria b6tclOilg san diu tu ld toan bQ c6c chi phf mnsonitv gr,ij [o r" hoac giri tr! hpp r! ctat citckhoan dua
ra dtl trao eoi ntram c6 duqc u6t aO"g a" dAu tu tinrr a6n thdi di6m mua ho[c xdy dpg hoan thdnh.crirp chi phi li6n.quan.ai5n b6t d6ne san
fiu ry phil sinh sau ghi nhan bqr dAu duo,c ghi nhqn vdochi phi, tru khi |ti$indv c9 kha nang chic chdn rdm cho b,ir d6* ;; da";;-;;irni i"r, nnrr tritroug tuong lai nhieu hcrn mric ho4t ttQng tluoc rt6nh giri ban eAuinleu-o c ghi tdn;;;;uy€n gi6.5hll6t.d9"g t*.$A".tu tlusc brin, nguv€.n gi6 vdkh6u hao lfiy k6 duqc x6a s6 va b6t ty khoan ldi
16 4do ph6t sinh r'6u <Iugc hpch rodn ;d; thu-nhQp fru'.fripfri.'
n6t eqng san dAu tu ducv c kh6u hao theo"phucmg
nh6n drryng thdng dlrg tr6n thdi gian htu dungudc tinh s.5 nam kh6u hao cria b6t dQng san dur;;uqc ;6d-btil?h;;6r;#; ,?.n.
12 Tii sin cii Olntr v6 hinh
Tdi san cii einn v6 hinh cluqc thc hiQn theo nguycn gi6 tru hao mdn lfiy k6 Tii san c,i5 ei*r v6 hinhcta Tflp cloan bao g6m:
Philn mim kii totin
PhAn m€m k6 torin ld toan bQ-crlc chi phi md cdng ty ild chi ra tinh d6n thoi di6m rlua phan m6mvdo sri dpng ph6n m6m k6 torin duo c khdu hao theo duong tha"g;"gtho, gr*l"a"r.
Qun'in sft dqng itiit
$uyAn 1t dung eAt ta toan bQ c6,c chi phi.thpc tt5 ctng ry ct6 chi ra c6 li€n quan truc ti6p toi a6t srilfli tut f.o? lintt' bao g6m: tiAn chi ia e6 co quyAn i.iilrng eat, tg phi trudc ua (l"y'6" ,,i drrgddt Llugc khAu hao trong 20 ndm
13 DAu tu tii chfnh
c6c khoan dAu tu vdo chrlmg lohoq, c6ng ty con,
":ng ry li6n ki5t vir c<r sd kinh doanh cl6ng ki6mso6t dugc ghi nhan theo gi6 giic TiAn lai, c6 ttc, lsi rhuar cin c6ckj, trudc khi khorln cl6u tu duocmua dugc hach toSn giam gi6 tr! cria chinh khoan-dAu tu d6 Ti6n ra,
"o t"" ur6ll1,;a";]ii;
ky stlu khi khoan dAu tu dugc mua iluoc ghi nhfn doanh thu
Du Xrhdng gidm gi5
:11"9 khorin drloc lOq ch: hmg loar cfrwrq khorin dugc mua b6n h€n th! truong
vd c(i gi6 thi trudng.th6p hon qi6 trf itangfuch toriJ trcn so saJtr Gi6 thi **e hm cnn cf xem x6ttrich ldp dg phdng dugc x6c clinh nhu sau:
Ds p'hdng tt* *ii:,1P1 h"ii
9yg tao cho tring lo4i chimg kho6n duoc mua ban tr€n th! trudng
vi cdi gi6 thi trudng_th6p hon gi6 tri tlangh?ch toan trcn s6 saJtr Gi6 thi tiuong ldm c6n cri xem x6ttrfch l4p du phdng dugc xiic dinh nhu sau:
' Ddi vdi chimg khoan di ni6m y6t tren Sd giao dlch chimg khoan Hn NOi (IINX) ld gi6 giao41!ch binh qudn t4i ngdy trich lpp dp phdng
minlh nay Id mAt bA phqn hW thArh rd phai a
Trang 13Eia chi:
Nem tei
Bin thu
Y cd pHnN pHAr rRreh od rnl rr) uEu
:X,i*::.:1""I?nll:_5u- llyl oich vqng, phuong Dlch vsng, qu{n cAu Gi6y, thdnh prr6 Ha Noi
BAO rar cHimr sqp euf lll NArvr zor:
nh k€t thric ngdy 31 th6ng 12 n6m 2013
E6i vdi chimg khorin ct6 niem y6t tr€n Sd giao dich chrlmg kho6n Tp H6 chi Minh (HosE) ld
gi6 d6ng cria t4i ngdy trfch lflp dU phdng
n6i voi chimg khorin dd d[ng lqi giao dich trOn thi truong giao dlch cta c6c c6ng ry dai chungchua
ni6m yiSt lwcom) ld giri giao oictruinh qu6n t cn rrE ii_-d"g,*
"g"v trfch L4p dg phdng
oiii voi chimg kfio6n chua ddng hy' giao dich g thi qurng giao dich cta cfc c6ng ry crpr chring
ld giri trung binh ffen co s0 giri giao dich oo toi tirieu cri-ai cong I chtmg rut"i" ,o"g lO tai
ngiy lflp dr,r phdng
oiii voi chimg klto,t" ni6m y6t bi hriy giao dich, ngtng giao dich k6 tr) ngdy giao dich thrt s6u
tr& tti ld gi6 tri s6 siich tai ngdy lfp BL[ can e0itit"a?"ea" #; *
R,1r*lq:l::u:slflj1y,L" :u."_h{" kinh.t6kh6c dusc trich rflp khi c6c t6 chric kinh ti5 ndy
ch6nh lQch gita gi6 tri thanh lf thu6n vd gi6 tri ghi s6 ctuqc
14 Chi phf tri truri'c dii hgn
Gid tr! tgi thi! thwong mgi
P Fi6 tr!.loi thc $i ryc dinh gia tri doalf nghi6pd6
cr _pran noa ctusc ph6n b6 vd:o chi phi trong
Chi phf sfta chfra vdn phdng
-chi plt^ sira chfra vdn phdng lim vipc dugc phdn b6 vdo chi phf theo phuong ph6p duong th6ng
trong 03 n6m
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thanh ly mQt khoan dAu tu, ph6n
toiin vdo thu nhgp ho4c chi phi
15 Chi phi phii tri
9.hi pH 9-hai qa dugc ghi nhdn dua tr6n c6c udc tfnh hsp lf ve so tien phai trd cho ciic hang h64
Thelr LuQt o- n]:T xa
l!i, 5g.tu ngiv 0l thring 0l ndm 2009 c6ng ry phai tt6ng qu! Bio hi6m
that [ghiQp do co quan Bdo hi6m ,.a iglviet N; o* ry 'ui tv le iy, cira mrl"c iido r,*'Lj-i"
ly_*F.:" bT.:n:.nqycri lao crQng ho(c20lan mric r"""j toi rh;d'di'"s;;; ilil phri qui cinh
tron$ timg thdi lcr' vdi vigc 6p dung
"\q 90 uio rriim ti6t nehlen c6ng ry kh6ng phii t iirq;lip
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Dia chi: Jl6ng.2A tda nhd NogB 1, KET m6i Dlch vgng, phuirng Dich Vgng, qufln CAu Gi6y, thdnh prro ue Noi
eAo cAp rer cuimr ngp euf rrt NArvr zor:
Ndm tdi dhinh k6t thfc ngiy 3l th6ng t}ndm 2013
Bin thuy6t minh 86o
"6" tii "hi"h h".p "hatTrp c6p th6i viQc chi tri trong nim dugc ghi ginm sti du 116 trich lflp trong c6c ndrn tru6c N6u s6
jy a.a,triclr.lap trong c5c n6m trudc kh6ng cttr rt6 chi trq c6p th6i viQc cho ngudi lao dQng thi toan
bQ phen chi cdn.thi6u dugc ghi nh{n vdo-chi pnf quan ly ioanrt nghipp troig n[nL N6u so du datriph bp trong cdc ndm tru6c sau khi chi trs c6p trtoi vi5c trong ni- uan.d;r6 ;;;hi ilt;;;chj rlugc ghi nhQn vdo thu nhfp kh6c trong ndm
17 Ngu6n viin kinh doanh
V/n itia tw cria chrt s0 hftu
v{n dau tu cria chri sd htu ttugc ghi nhen theo sr5 thuc t6 dd cIAu tu cria c6c c6 d6ne
Tht(ng duviSn c6 phdn
Thh"g du v6n co pnan dyg" qtti nh{n theo s6 ch€nh lQch gita gilphifthanh vi m6rnh gi6 c6 phi6ukhf ph6t hdnh mn tIAu, phrit nanrr uo sung hoacchenrr iO"riiit" gi|tnphrtt hanh vir gi6 tri s6 s6ch
cy+ co.nhi6u Ty cl1n11 ou ti6p ncn quan t16n viQc prrat rranrr-uo ffi;;;#" ia r" ona, n*n
cd lphiOu qu! ilugc ghi giam thane du vOn cO phen '
CO phidu quj
$li ry.ry lai c6 phii5u jo.96p -q.phrlt hanh, khoan tiAn ri bao g6m ci c6c chi phf li6n quan cfi5ngiap dich duvc qhj.tan P c9 phiiiu qu! vd dusc phan rinh ld mQt"khoan giam trt tnonj;d;;il;;hflt' Khi trfi ph6t hdnh, chonh lQch giba giitti pidthanh vi s;;6;il'"-,l;;'6"pii3l" q"y cruec ghivdo chi ti€u Th4ng du v6n c6 phen.-
20 fhr16 thu nhgp doanh nghiQp
chi phi thutS thu nh?p doanh nghiQp bao g6m thu6 thu nh{p hiQn hanh vi thuS thu nhap hodn l4i.Thalti thu nhSp hipn hdnh
thyli thu nh{p hiQn henh ld khoan thuti clugc tinh dga tr€n thu nhap tinh thu6 Thu nhgp tinh thurich€4rh lech so vdi loi nhuan kti toan ld do cli-€u chinh c6c ktroan cnentr tpctr tam ttroi giua thui5 vn ki5toanl, c6c chi phi kh6ng dugc trri cfrng nhu iliAu chinh c5c khoan thu nhap tt ong prlai
"rriu trrue uac6c khoan l5 ducr c chuy6n
Thud thu nhQp hodn tgi
Thul3 thu nhflp hodn lai ld khoan thui5 thu nhap doanh nghiQp s6 phAi nQp ho4c s€ du:-o c hoan l4i doch€rih lQch tam thoi gita gi6 tri ghisd cria tai san va
"q-pnii tri cho mpc ilich 86o c6o tdi chinh vi
cdc pi6 Fi 90ry cho mtrc dich thu6 ThutS thu nhap hoan ei ph6i tr6 dusc ghi nhan.ilil;t;;;
kho{n chonh l6ch t4m thoi chlu thu6 Tai sa1 $u'6 thu nhip^hodn lai chi d'oq ghi
"ha" khi ht;chd4 trong tuong lai sE c6 lgi nhufn tinh ttrui5 ac sri dgng nrt'n"g ch6nh lQch tam tioi d; kha;;ndy
Gi6 tr! ghi s6 cta ]ai san tlp thu nh,On dganh nghiQp hodn lai dugc xem x6r lpi vdo ngdy kr5t ttlicndm tdi chinh vd si dyoc ghi giem d6n mric denbeo ch6c ch6n c6 dri lqi nhu{n tinh th;6 ;;;il;lgi i(:h cria mQt ph6n ho{c toan bO tdi san thu6 thu nhflp hodn tfi euqc ,i oung ca"tei^r* ti"[,rrilnhap doanh nghiQp
lgar-r ]ai chua $uqc ghi nh0n tru6c cldy dugc xeln 16t tai-vao ng2ry lpp Biio c6otdi c[inh yi ayoc ghi nhfln khi ch6c chin c6 chi lqi nhu?n tinrr trru6 d6 c6 tho ,u Jp,rrg c6c tdi santhu6 thu nh{p hoan lai chua ghi nhfln ndy