COng ty co phan HO'u Lien A ChausAo cAo eOA HOI OONG QUAN TR!. tIl:'n thu nherng ~ clu nttu trttn trong v~l;p cae bao cao \tIi cI1lnh hqp nhM giera n~n /l~ PHI: DUVer cAe BAo cAo rAlcHiN
Trang 1C6ng tv C6 phlln Hfru lien A Chau
Baa cao cUiI HOi 66ng Quan lI'i
.,
Col<:Mo eao tai ctllnh h(:rp nhM giila nH!n /1(1cl'aol'<'Q'Cso.!Ilx411
30 IMng 6 nam 2010
Trang 2sAo cAo COA HOI DONG auAN TRI
sAo cAo TAl CHINH HOP NHAr GlcrANI£:N eo ElA DIJQ'C soAr Xl:T
sao ~o k~ qua COoglac so.al~lll ck baocao til; chinh hQp nhAIgl(lo"nilln "0
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Trang 3COng ty co phan HO'u Lien A Chau
sAo cAo eOA HOI OONG QUAN TR!
He><<f6"\1QI,)~nIii COng tv c6 phfln Hfru l~n A CMIl ("GOngty")Mn hanh ITlnh bay boo coo nay vtl
cae Mo coo ta, e!llnh h(7p ohM 9011a n~ 0'(1eua COng tv va hal (2) COngtv con rNh6m COng ty")
voo ngay 30IMog 6 !lAm 2010 va cho ky Ill! lOOnsau lMng kM IMe tolng ngay_
G;<1rchUrg oMo !liingirKk'nh moll didu cl!lnh ~
£l~ ehTnhIan 1 Ngay 17 lharlg 10 nam 2001
[)~ ehinh ~n 3 Ngily 191hllrtg 3 nam 2003 Do6u chinh ~n 4 Nglly 23 !hang 3 Ram 2004 DiokJchinh "05 Nglly 14lhllng 7 m'im 2004 Do6u chinh ~n 6 Ngily 27 !hang 6 "am 2006
£lo6uchinh Ian 7 Nglly 12lhllng 11 n;'im 2007 villu chinh "n 8 Ng<ly4 IMng1 nam 2008
v~chTnh"n 9 Ng<ly 28 IMng 5 n;'im 2009
v~chTnh"n 10 Ngay 25 IMng 2 nam 2010 COng ly (1"(7(: nil!m yM tIIi sa Giao (ljeIl Ch(rng khoan TMnh ph6 H6 Chi Minh lheo giAy phep 56 114IQD-SGDHCM ngay 23 IMng 10 nam 2008 do sa Giao (ljch Chling khoan Thanh ph6 H6 Chi M,nhcAp.
HO<It"Ong chlnh cua COng ty 1<1 s.an xuAI s.an phAm 00 khi, cae s.an phlim (1"(1(:lamtir tMp va hang lranglrl ~ \hat.
COng ly c6lr\1 sa chlnh va nM may tIIi KE A2J7, Tan Kil!n - Sinh LQ'i, Pho.rong Tan Tao A, Quan Sinh Tan, TMnh ph6 H6 Chi Minh,V~ Nam,
cae eOngtycon
COog ty c6 pilan vAll I" HCN U~n rHU"), 1<\COngty c6 philn lrong (10 COng ty nam gili 67% v6n
eM sa hCN, (111(1<::IMnh lap Iheo Lu;'it Doanh ngh;e.p eua Vil!1 Nam lheo G~yChirng nMn V;'iog ky
Kinh doanh 56 4104010815 do so Kl! ho\lCh vavilu I" TMnh ph6 HO Chi Minh cAp ngay 15 IMog
7 nam 2008, va \heo cae GiAy Chling nhan (I~1I chinh, HU c6lr\1 sO'chinh!<li Rl-49 Khu ph6 H"ng PhIlO<: 4, Phil MI' Hli'ng, VlI'()ng Blii sang Elo1In,Ph"O'ng Tan Phong, Qu.;'in 7, TMnh ph6 HO Chi Minh, V~ Nam HO<II(lOng chinh cUa HLl la (I;1iIy mlli g;oi, kinh doanh nat (!(lng s.an; v<l mua ban may mOeIhil!t bi
COng ly TNHH M(It TMnh Vil!n TMp Hitll lil!n rHLS'), Ia COngIy lrlkh nhiem hCruhan rnOllMnh v~ trong (16C6ng ly nam giCr100% v6n chu sO' hCru(111(1<:: lhanh ~p lheo LlI;'it Doanh nghil!p cua Vil!t "lam lheo G~y Ch(rng nhan Dang ky Kinh doanh 56 1101117327 do so Kl! I\o<Idl va v;'iu I"
linh long An cAp vao ng<\y 19 Ih<lng 8 nam 2009 v<l theo cae Gi:'y ChCrngnhan (f~u chinh, HLS c6
lr\I w chlnh tIIi LO 815-B21, £llI'Qng tinh 830, Khu COng nghil!p Phil An Thanh, xa An Thanh, HlIy~n elm Lir<:, rll'lh Long An, Vil!l Nam, Heat (long chlnh cUa HLS la s.an xliAt san phAm 00 khl va kinh doanh may mOe va lhil!1 bi
,
Trang 4Cong ty Co phan HO'u lien A eMu
sAo CAO COA HOI OONG QuAN TRI (~p theo)
cAe SI,l' KleN SAU NGAv K~T THUC KY K~ ToAN GIf1A NI~N DQ Kh6ng co SI1 k~n quan t~ nilo ><ilyra "'" til ngoly k~t lh':': ky k~ toiln giO'a ni.n (lQ y.u c.liu phj;
ro cilc oJ.6uchinh hO<\<;thuyi!l minh trong cilc bOOcoo till chlnh hQ'p nMt glCta n~n 0$0, KI~M TOAN \IlION
COng tv k~m toiln Emst & Young My t6 nguytn VQOg (ll/QC b6 nh;em (:\Jng c:.p cilc d!ch vv cho Nh6m C6ng tv
Coo Ify k' ~fI SIlu
IJ1lJng kit,Ihl1c ngay
28143770668
(16.053.387.794)
Llli nhu:,n lIluAn trong ky
c6 Iii<:; bing tilln <fa Ira Iroog ky
L(,7i nhU41n sau th"" eIl"a pMn ph6i (16lOy kit) vi!lo cu6i ky
HOI DONG QUAN TRI KET QUA HOAT DONG KINH OOANH vA cO Tt1c
CONG BO TRAcH NHI~M CllA BAN GIAM DOC DOl ven CAC sAo cAo TAl cHfNH HQ'P NHAT GIO'A Nt£N DO
Ban Gi:lm (I6e NI>6m COOg tv ch;u trach nhiem (ljm bOOcilc bOOcoo tili chink kO'P nhAI giCr•• nil>n 0$0 cho tVng ky pMn anh \rung th\fC va hO'P ry tlnh klnh til; chink hQ'p nhlit k"'l quj ho<It (lOng kinh doanh hQ'P nhlit v;\ tlnh hlnh Iltu chuven tit\n ~ hQ'P nhlit cUa Nh6m COOg tv trong kyo Trong qua trink I$p cilc bOOcilo tili chlnh hQ'p nhAt giO'a n~n '" nay Ban Giilm d6c Nh6m C<"lngtv c:.n phtli
• h,ra chon cae chlnh sOCh kl! toiln ttl/ch hQ'p va ap (lung cilc chlnh sach n;)y mOt e<lch ntJt quan;
• ttl\fC h~n cae (lanh gia val16'c Unh mOt cilch hO'P ry vattliln \rQng;
COC thanh vi.n HOi dOng Quan bi trong kyva voo ngay I$p bOOcilo nay nhl/ sau:
Ong Trin Mo Cl1 Chu tieh Ong Tr~n Tu~n Ngh~p P~ chu tlch Ong Phan van OOng Thanh v~
Ong Bu; Quang Hitp Thanh v~
Ong Doiln M,nhT~n Thanh v~
NH6M CONG TV (hl.p lheo) Ngoai ra C6ng ty cOn c6 c6ng ty lien klrt sau:
C6ng tv c6 ph;\n Minh Hrru lll!n ("MHL"), lfl c6ng ty cO phAn trong c16C&lg ty n~m giCr 30,5% vOn chu sO hCtu, (!If'Q'CtMnh I~p lheo Lu.;.l Doonh nghl(!p eVa Vl(!t Nam lheo G~y Ch(rng nh<\n £l<'l"ll ky
Kinh doanh 56 4103007675 do SO ~ ho<lch va £lAu tLPTh;lnh pM H6 Chi Minh c:.p ngay 30 !hang
8 n;!lm 2007, va lheo cae GiAy Ch(mg oh"'" 4,"1,1 chinh, MHL c6 trv sO' chinh l"i R1-49 Khu ph6 HLPngPhl1&c 4, Phu My Hl1fIg, OlrO'ng BClisang Dean PhOJ6'ng Ttln Phong, Qu;tln 7, TMnh pM H6 Chi MInh, Viet Ham HO<It(lOng chlnl! cola MHL lc\ s.an xuM mua Mn san ph;\,m 9<a dung btlng kim Ioai.
Trang 5Cong ty Co phan HCi'uLien A eMu
BAo cAo eOA HOI DONG auAN TRI (1i6p lheo)
CONG 80 TRACH NHIE:MellA BAN GIAM DOC D61 v6'I cAe sAo cAo rAI cHiNH HQ'P
NHAr Gll1A NI~N DO (t~pthea)
• MU rO cae chu~n mvc k~ loan ap dung cho Nh6m GOng tv cO <.1ll<,7l; tuan th,; hay khOng va WI
ell nhfrrlg sai ~h trQ/19yeu so v6i nhCmg chuA" mo,n::nay"'" "lIVe vlllh bi'ly va gial lhfch trong
cae bOOcao till chlnh 1lQ'PnhAt giCi'ani~n <.to;va
• ~p cae bOOcoo till chlnh hQ'pnhat!liCia ni~n "0 tr"mca sO'ngu}'!n tao;hO<lIdOng I~n tl,lCIn)
Irl1I)ng hQ'p khOn!llh~ cho riling Nh6m COog ty sl Mp luc hoot "Qng aan Giam ~ Nh6m GOng tv chiu trOCh nh~m dam bao v$: eac 56 sAch k~ loon thio;h ho-p <.1o.n:;rc IllU gill"~ pMn anh tlnh Illnh toIi chlnl! giCra nl~n dO cUa NhOm GOngtv,Wi mlit: «> chinl! l<k hl,rp
ij. l;Ji bAtkylhO'i /Iit\m n30 va &1m baa rang cae 56 sach k6 loeln wan tllu v6i M th6ng k6 loan "a 1I11Q'C liang ky Ban G~m d6c cang chju lrac:hnhi&m vl! ~ Quan Ij' eac tal sAn eu•• Nn6m COng tv
va do 116phar lh>,r<:hi&n cae ~n pha.p thlch hqp M lIgan chan va pM! hien cae hanh vi gian ~n va nhii'ng vi ph"m kMc
aan G~m /l6c NhOm GOng ty ,,: cam ket v6i HOi "Ong Quan tri rang NI>6m GOng ty ,,: tIl:'n thu nherng ~ clu nttu trttn trong v~l;)p cae bao cao \tIi cI1lnh hqp nhM giera n~n /l~
PHI: DUVer cAe BAo cAo rAlcHiNH Hl;7PNHAr
Chung IOi pM duytt cae bao cao lai chlnh ho'p nhat giCra n~n "0 k~m theo, cae boo cao nily phan anh Il'Ung IhI/C vil hQ'p Ij tlnh hlnh \til chlnh hqp nhilt eua NhOm GOng ty vao ngay 30 thilng 6 nilm
2010, k~l qua ho.<;lt/lo)ng kinh doanh hQ'p nhM villinh hlnh IllU ehuy6n t~n W hQ'p nhat cho kj k~
lOOn MU thilng "et lhue eung ngay pM hO'P VOl cae Chuan ml/C K6 loan vII H~ lh6ng K~ l~n V~t Nam va tIlan Ihu cae quy /ljnh ro I~n quan
Ng;)y 25 !hang 8 nam 2010
,
Trang 6E,.,I , "- V•• U",I••••
So gon Rj,,,,,,d<' O'li« C.o!., 8" floo< 2A-4A Ton Due Tf>Mlg Str •• , D.,"i<t 1, ><0Chi t.I'nh City, $.R 01 vi"",'" '''', +84 e3824 5252
SO dang ky: N, 1070lKTVThIlnh phO H6 Chi M,nh, V,o!:tNam
Ng.3y25 thllng B nam 2010
Mai Vi't Hllng TranPhO T6ng Gi•••m d6cKl6m lo.<.tnvi~n "a (lang kys6 dang ky: D,0048JKTV
sAo cAo K~T QuA CONG TAc SOAT XET cAe sAo cAo TAl CHINH HOOP NHAT GIO'A NIEN £)0
Kinh girl: Quy co llOng eua COng ty cil phin HIhl LlAnA Chau
Chung IOi lIa solIt xelbang din (f6i k~ tollnhQ'p nhat gi(ia n;l!nlie) vila ngily 30 thilng 5 n"'m 2010
eua C6ng ty CO ph.!m H(iu Ul!n A eMu ("C6ng If) vil cae cOOgly coo ("Nh6m cOng ty") b~o coo
I;~t qu;l hollt dong ~inh doanh hO'? nhflt giCi'an~n llO vil btl" cAo 1"0 chuy'n ti6n It h\l'p nMt gifran,~nIlOcoo ky k~ loan sau IMng kl!t Itlue eung ngily v;\ thu~l m,nh Mo ca.o ta, chinh hQ'p nhat
gil)a nilm /1(1kam ltleo (fuQ'c trl"h b~y t.:r trang 5"~n !rang 36 (sau day O'11e;t<=QQ' chung I~"c&cMo
COOtolichfnh hr;rp nh;)t giCl'an;~n dO") Cae bao cao t;ii ehinh hr;rp nh;)t giCl'ant!n dO m\y thu(lc Irllehnh~m cila Ban Giolm "6c Nh6m COng \y, Tnkh nh~m ella ehllng tOi III"vara bao cao nMn ~etv~
cae t>aocao tlli ehinh hr;rp nh~l giCl'ani~n "0 nolydva l~n v~ soal ~et ella chung tOi
Chung tOi" •••thl,le h~n rong!;ie soat ~at bikl cio!;i; ehlnh the<l cae quy "Inh ella cae Chu.lm ml,leK"m tooln Vi~t Nam ~ rong lac soolt ~~l Chu6n mve noly y<luc:lu chUng tOi phill lap k~ ho~h v'"
th'IC h~n v~so •••t xet"~ ro sv "ilm bOOvoJa phili rang cae Mo cao!;ii ehinh hQ'p nhllt giCl'anilln
60 khOng ro $3156t tr~lng y~u, COng t;ic so,;it ~~l bao g6m ehll y~ lolv~ lrao O'~ yo; nMn sv cilaNh6m C6ng ty vol"'p dung cae tIlll We pMn tich tr~n nhemg thOng tin!;ii ehinh; COng tae n"'y eungcap mot mile "0 dilm bilo thllp hQ'n eOng!;ie k"m toan Chllng tOi khOng thve hi~n rong v~ ki/!mtoan nlln eung kII0ng (Iva ra y ki~n ki~m toan
Dva tr!n co so rong tac soat ~o!!tella chung \0" chung tOikhOng nhan th;)y cO $V k~n nllo 6&chung
tOieho r;\ng cae Mo cao toliehinh hQ'll nhM giCl'ant!n (10k~m the<l khOog philn llnh trung th'IC vIIhr;rp19tr6n ell<:khia canh trong y~u tinh hinh!;ii ehinh h(7p nhat ella NhOm COr>gtyvllo ng"'y 30
tMng 6 nllm 2010, k4!tqua hwt "<)ng kinh doanh hQ'p nhat v'" tinh hinh Ivu chuy4!n tif!n to!:hQ'p nhat
eh toon s"'u thang kilt thlle cilng nglly phil hQ'p vCricae Chu.lm ml,l'(:Kf!tolln vol Ho!:thOng Kf!
M v;i lu"'n thll elle quy dinh cO lOAnquan
6rQ ty,tr nh~m hCl'uh"n Ernst & Young Viet Nam
11111111111111111111111111111"""'" ~ ERNST & YOUNG
Trang 7M' TIIuy4/ NgiJy 30 thang 5 Ngtiy 31 tMng 12
" A. TAl SAN NGAN H~N 1.143.143.47".101 1.232.173.989.736
". III. e.tc khoan phal thu ngjn hfn 518.841.157.519 493.882.834.48'
132 2 Tm lnr&c cho nglltri btIn 93.406.505.93$ 11,886,576.102
/39 • 0 , ph6ng phoiithu ng!m han
kh6 dO; , (2.844.357.835) (843.386.811)
"" IV HAng t6n /r.ho , 470.179.029.888 595.014.390.547
'" 1 Hang tOn kho 472,056,406275 595,014,390.547
'" 2 0" phOng g(Am giB hilng tOn kho (1,871.376,387) .
"" V. 7litsan nglln".n khAc 26.812.886.075 43.766.010.009
'" 1 Chi phi Wi trv<1<:ngan han 2,044,485,127 114.019.799
"2 2, Thu~ giiflbigia tang (llfl7C
kh<\u tl'11 24532005076 34352.738813
" • 3. Thu~ ~ifIcae khocin khac ph;!,i
thu Nhamroc 14,392250 26.591902
'" • Tai san ngan h<ln khac 222,005,622 9.272659495
20. B TAt SAN cAl H~N 288.339.451.&25 272.588.401.5-32
'" ,Tai s;l.n r1J(linh hO'u hinh , 93,287.182,490 92808,763,570
'" Nguy"'n gill! 181,847.602,368 172756,130,160
" 2. Tai san r1J(linh Ihu'" tai chlnh 9 30,601,324,169 33509569608
2" Nguy"'n gia 37081152,210 37.597.324.087
2" G.a trj kh;\u hao liiy k! (8.479,828,041) (4,087,754479)
m 3. Tai san r1J(linh YOhinh 10 80,308,110801 61.048.298429
'" Nguy"'n giifl 86110496.320 86.110496.320
2" Gill! lri hao mOo lOy k! (5.802,385,519) (5,062,197,891)
230 •• Chi phI xll!y d"ng 00 Mn
de,.dang
2" ,O"u h, ~ao COng Iy I~n kAt
'" 2 O;\u Ill' dll!i han khac '.3 5,500,000.000 .
'" ,Chi phI tr;l trv<1<:dili han
Gong ty ell phiin Htru Lien A eMu
BANG CAN DOl Kt loAN HQ'P NHATGIO'ANltN DOngay 30 tMr>g 6 n!lm 2010
Trang 8"' TIlu~t Ng;jy 30 tMng 6 Ngay 31tfltmg 12
" NGUONVON min'" nllm2010 rn1mZOOg
" 57.523.168.400 199.178,548,701
'" • Tho! vii cae khoBn phai flOp NM
'" , PMj tr.li "guO; lao 0'(109 790.951.624 57,045.495
'" , Chi phi phili Wi 1.746.587.249 2.796843.095
'" , Cae khoan phai tra, pha; ~
m • Qu)l 6'au hi pIl>'lllrilin 1.446.116,614 3446,176,614
'" c. lQ'lICH ellA eO OONG THII:U sO 10.148.420.565 10.007.260.628
Ngily 25!tlang 8rnim 2010
CHI TIt:U NGOAI BANG CAN £lOt KI: TOAN
BANG cAN 001 KL::loAN HoP NHAT GIO'ANltN eo (~ptheo)
Trang 9• BAa cAo KEr QuA HOAT BONG KINH DOANH HOP NHAT GIO'A NIEN 80
• cho ky k~ lOOnsau thang k~llhue ngay 30 tMr>g 6m'im2010
sau rMng kel /hoc S<lu thang kel thOc
• dlch "Y 22.1 1.073.246.523.353 1.183.005.587.535
"' ,. Cic khoin glim ttir doanh thu 22.1 (121.617.331) (15.743.311.756)
• " ,. Doanh !hu thuin vt bin Ung v.Il
" ,. Chi phi til chlnh
" (78.893.710.474) (53.737.982.071) I
\
• " 10 LVI nhu~n thuAn I" h~t (1('"9
•• 14.lQ"i nhufn tir cOng tv lien k6t 1.031.617.217
• '" 15 T6ng Igi n.hu~n k6 to,"
truOl:: Ihu6 39.158.545.183 54.406.306.631
• doanh nghitp hitn hanh 25.1 (10-485.655.506) (14.2$2.389.113)
Trang 10C6ng ty co phan HCru Lien A Chau
BAO CAO LLTUCHUY~N TllON T€ HoP NHAT GllrA N1EN00cho kyk" loon still ltlang k~ Itlue ngay 30 thang 6 nam 2010
Thuy6/
"' ngAy 30 tMng 6 ngtly 30~Il~
•• LlJU CHUYl:N T1ENnr HO"T
DQNG KINH OOA,NH
02 Khil.uhao va kMu lrir Ulisan cO dinh 8,9,10 13.363.512.344 12.584,JOIU142
03 Cae khoan dlJpl>6ng 5,642,315,459 155,835,5370< LOcMnh ~h Ii !lia ellV<'!till/(: h~n . 4.201.279.062
05 llIi tCrho<d dOng (Iol.utu (4139644946) (1.209.563.106)
06 Chi phll"'i vay 23 38419,100,792 30,739,938,992
" lQ'i nhllf" Ill' IIO!td(ln9 kinh doanhtr\l'Oocthy 661 y nil", d(lng 92.503.828.832 100.878.09a.058
09 Tang eac khoan pMi lhu (17.666.194.197) (408.294.689.682)
,. Thuo!!thu nhap doanh ngh~p lla n(lp 25,2 (6.504,456.347) (9304.836.431
" L~ chuyjn tijn Ihuln (sil' dung ••••0)Iii' hOOII(lOng san xu",1 kinh donh (596.666.9461 146.899.297.342
". uro CHUVl!N TIEN n/HO~T
£l~NG £lAu Tl1
",
c6 o1lnh (17.492,046,167) {3.186.296.701
22 T~n lhu IV thanh ry l<lisan c6llinh . 320,000.098
25 T~n chi ll;\u IU'g6p v6n vao o:IO'nVi
25 Til!n thu h6; ll.u tv g6p v6n vao
(Ion vi kh<\c 6,516,237.600
" Til!n fai va c6 lire (la nhan 3414311.187 1156972106
" LIIIl chuyjn Iltn Ihuh sil' dungv;,o ho"t llOng "",u tt., (13.221.789.380) (1.709.32 • •971fll LtJ'U CHUVL:NTlL:NTtl HO~T £l(lNG
TAf CHINH
33 Til!n vay lla nh;)n 884.310,217,978 608,567.955,973
35 T~n chi IraO(f thu~ tili chfnh (5,312,408,202) {505,003,000)
36 Chi Ira cO lire (16,053,387.794) {253,518,120)
., LIIIl chuyin tlan thuan til' (sil' dung vaolhOOII"Ong tif chlnh 4$.7"3.192.$9$ 143.323.304.7"7)
-8
Trang 111 1
Ng<l.y25 thilng 8 nilm 2010
Cong ty Co phan HCru lien A Chau
BAO cAo llIU CHUV£N TI£N TI;: HOP NHAr GICfA NI£:N DO(t~ptheo)
clio kyk~ toto•.•sau IMng kM!hue ngily 30 lhang 6 nam 2010
Trang 121 THONG TIN OOANH NGHI~P
Nh6m COng ty baa gOm COng ty CO ph.!ln Hil'u Li~n A eMu ("COng tt) va hili (2) COng ty
con ntlll sau'
C6c c6ng ty con
COog ty c6 ph:ronE1.!1util Hfiu LM!n iHLl"), If! cOng ty cO ph.!ln lrong (10 C6ng ty nam gi(i 67% vOn chi! s6' hfiu, (!LP~ thanh I€Ip theo Lual Doanh ngh*p cua V~t Nam theo G'loy Ch(rng nhan E1ang ky Kinh doanh s6 4104010815 do sa ~ hO<JoCh vfl E1l1utIr Thflnh ph6 H6 Chi Mioh cap ngfly 15 thang 7 nam 2008, va theo cae GiAy Ch(rng nhan ,,-~u chinh Hli CO tru s6' chlnh t~i R1-49 Khu phO Hvng Phll6'c 4, Ph'; My HlIflg E1.rong Bui Mng EIOOn, Phlf'lmg Ttln Phong, Quan 7, Thanh pM H6 Chi Minh, V*t Nam HQ;jt dOng chlnh roa Hli
la dai Ij mOi gim, kinh doanh blot dc)ng s.in; vfl mua ban mtly m6c th~ bj.
C6ng ty TNHH MQt TMnh Vifn TMp Hfiu li&n ("HLS"), ta COng ty tr<\ch nhi(!m hfiu hiln m(lt IMnh vien Irong dO COog ty nam gi(i 100% v6n chu s6' h(i'u dVO'C thanh ~p theo Luat Doanh nghl(!p cUi! Vl(!t Nilm theo Gilly Chirng nMn E1ang ky Kinh doanh s6 1101117327 do
sa K~ hoach va E1o\.u tIr linh Long An cap v~ ngay 19 thang 8 nam 2009 va theo cae Giloy Ctkrng nMn d~ chinh HLS CO In,i s6' chlnh ~i lO 815-821, E1LPonglinh 830, Khu COog ngh*p Ph;; An Thanh, X;\ An Thanh, Huytn Btn LlJ<:, linh Long An, Viet Nam, Ho<lt dOng chlnh roa HLS iii s.in xuo\.ts.in phllm co khi va kinh doanh may m6c va Ih~t bj,
Ngoai ra, COog ty COnCOcOng ty lien k~ sau:
COng ty CO phin Minh Hfiu Lifn ("MHL"), If! cling ty cO pho\.ntrong dO COng ty nam giCr 30,5% vOn chi! s6' hCru,dllQ'C thanh ItIp lheo Luat Doanh "Ilhl(!p cUiI Viet Nilm theo Gitly Chirng nnan £lang ky Kinh doanh 50 4103007675 do sa ~ hwch va E1o\.u tIr TMnh ph6
HO Chi M'nh ctlp ngay 30 thang 8 nam 2007, vfl theo cae Giloy Ch"ng nhan (I;,t,u chinh MHL clI In,i s6' chinn tli Rl-49 Khu pM HlIng Phll6'<:: 4, Ph;; My HlIng, £lv6'ng Bui Bling EIOOn, Phll6'ng Tan Phong, Quan 7, Thanh phO H6 Chi Minh, Viet Nam Heat dOng chlnh cUa MHL Ifl s.in xu.o\.t,mua ban s.in ptrol.mgia dung bang kim lo<ioi,
C6ng ry
GOng tv l<\ mOl COng tv e6 pMn duqe Itlanh ~p theo lu;<il Doanh I'lQh~p eua Viet Nam!lleo Gilly Cho.mg oh,'m £lang ky Kinh doanh s6 4103000385 do sa Ke I\o<ICh va WU Ill' ThIlnh ph6 H6 Chi MInh cc1pv<\o ngay 20 thang 4 /lam 2001, v;\ Itleo cae Gilly Ch(mg oh';'/1 £lang
kyKinh doanh ,,~u chinn sau:
Giav chllng "han @naliikinhdoiJf!IllHucIJlnh Ngt",
8i!u chint! ~n 1 Ngily 17 tMng 10 /lam 2001
[l~u chinn~n 2 Ngily27 tMng8 nam 2002
Elieu chinn Iiln 3 Ngily 19 lhang 3 nam 2003 El~u chint! ~n 4 Ngily 23 lhang 3 nam 2004 El~u chinn ~n 5 Ngay 14 lhang 7 nam 2004
El~uelliohIiln6 Ngily27 IMng 6 nam 2006
£l~u chinn tiln 7 Ngily 12 lhang 11 l1am 2007
£l~u chinl! Iiln 8 Ngily 4 tMng 1 /lam 2008
£l~u chinh Ilin 9 Ngfly 28 lhfmg 5 nam 2009 EMu chinh Ilin 10 Ngfly 251Mng 2 nam 2010 COng ty dllQ'C nifm ~I ~i sa Giao dieh Ch(mg khoi:in Thanh ph6 H6 Chi Minh theo gi.!ly pMp sO 114/OD-SGOHCM ngfly 23 thang 10 nam 2008 do sa Giao dich Ch(mg kl>o<ln TMnh ph6 HO Chi Minh cap.
HQ;jt "O<1gchinh cua COog ty If! s.in xu" s.in phllm co khl, cae s.in phllm dllQ'C IfIm t(r tMp vfl Mng Irang lr! nO; thllt
COng ty COIn,i so chlnh va nM may tli KE A2f7, T~ Kil!n- Blnh lQ'i, Ph.rong Tan T;1O A, QuM Blnh Tan, Thanh ph6 H6 Chf Minh,V~t Nam
THuYEr MINH sAocAO TAl CHINH HOt' NHATGICTANI~N DO
voo ogay 30 tMng 6 nam 2010 va cho ky kit lOOn s#lu thang kltt tMc ellng ngay
Cong ty Co Phan HCtu Lien A Chaw
Trang 13C<ic bOOcao!<li chinh hQ'P nhat gicranih "0 cUi! Nh6m GOng tv dllQC trinh My Mng 0$609
Viet Nam ("W.o") vol dllQ'C lap ltleo H6lh6ng Ki! loiln V~t Nam va ChuAn m\1C K6 lotio V,~
Nam 56 27 - &\0 coo tal chlnh gicra n~n dO vii cae ChuAn mve Kl! lotio V~t Nam khtlc do B(l T<\i chlnh ban Moll lheo:
• Quy~ l1jnh 56 149J2001/QD-BTC ngily 31 lhang 12 nam 2001 vl! v~ ban Moh Mn ChuAn ml,t(:Kl! loan V~INam (Dc;1t 1):
• Quyl!! ",nh 56 165J2002JQO.BTC ng;ly 31 \tlilng 12 nam 2002 vi! vio!!Cban Moll sau Chu"'n m\fC Kl! loan V~t Nam (0012);
• Cuy"'! "Inh 56 23412OO3IOO-BTC ngay 30 lMng 12 nam 2003 vb vi~ ban himh S<lu ChuAn m\1C ~ toton v~ Nam ([)qt 3);
• OuyM dinh 56 12J2005lOD-BTC ngay 15 lhang 2 nam 2005 ~ voec ban h;inh S<lu ChuAn rn\fC Kl! toiln V>el Nam «()qt 4); vol
• ClIY&! Clinh s6 10012ooSlOfl.BTC ng.lly 28 lhang 12 nam 2005 vll v~ ban Mnh t>On ChuJin ml,l'CK& to.!In V~l Nam (0015).
Theo Cl6, Mng can Cl6i k& to.!In hQ'p nh~t girra nio!n 1l"(I.b.JIocae> k&l qua hoat CI(lng kinh doanh hQp nh~l girra ni#!n Cl(l, baa cae>IllU chuy6n liiln ~ hQ'p nhAt girra nio!n "0 va thu~t minh b.lIo coo tIli chlnh hQ'p nh~t girra nio!n 1l"(ICllIQ'CIrlnh My k6m lheo va vi6c slI dung cae b.JIocoo n:'y khOng Il":.nh cho cae Cl6itltl;lng khOog ''If(7t: cung cAp cae thOng tin vll cae lhu luc, nguy ••m tac v:' thOng ~ k41to.!In tai V~t Nam va Ilo'n nCra khOng "L1Q<;chll "inn Irlnh My
llnh hlnh tili chlnh, kel qua ho.:;IlCI(log kinh (joanh va tl1U chuy&n l,lln l~ cUa NhOm COng ty lheo cae nguy6n tae va thOng It ke lo:.n "lIQ'C ch~p nn;)n rOng rai 6 cae nI,'6'c va lanh th6 kMc ngo.lli v~ Nam
HU'&ng dan k4 roan11! ben han/! nhlKlg C/!1IlI co hlfu II"C Ngay 6 tMng 11 nam 2009 B(l Hi chlnh da ban Mnh ThOng tll' s6 21012009JTT.BTC hU'6'ng dAn.llp dlmg ChuAn ml,l'C B.lIo coo Tali chlnh au6c 1&vII lrlnh My boo coo tIli chlnh
va lhuylrt minh thOng tin Cl6i va; COng C\I tIli chlnh, ThOog !u' nay quy "inh vll v.ec lhuy&t minh lMm thOng lin va anh tlWng Cliln v.ec trlnn bay cae cOn!! CI,Il1li chlnh l""n cae bao coo l1li chlnh ho;YpnhAt girra ni#!n "(I HuVng d~n nay s6 co h~u hIe til nam !fli chlnh ke
!hue ngily 31 !Mng 12 nam 2011 tro (Ii Ban Giilm ~ Nh6m COng ty (lang Clilnh gi.ll anh llWng cua vi~.lIp d\ing thOng tll' nay (len cae b:.o coo tIli chlnh hQ'p nhat eua Nh6m cOng
Nh6m COng ty tnvc h>(!nv~ ghi chep 56 53ch ke to.!In Mng (lOng V>(!t Nam,
THUYlOT MINH BAa cAo TAl CHINH HOP NHAT GICTA NI£:NDO(ti4!p lheo)
vOC> OQay 30 thang 6 nam 2010 va eIlo kyki! totoo sau thang kM \hoc eung r>gily
Trang 143 TOM TAT cAc CHiNH SACH KlOToAN CHU V£U
"
Cae baa cAo~ichinh hqp nh~l giltil n~n 6Q boo g6m cae bOOcoo tal chlnl! gi,," n~n "0cUi! C6ng ly ~ vii cae COOgtv con Cae Mo cao tai chlnh gK'ia n~n "0 eua elmg tv con (1;16'ltQ'CI$p cho cung ky k' loon IIOiCOog ty 1TMi',<lp d~ng cae chlnh sach k' loon nhrll quanv&i cae chlnh s3ch k' lolln ella COngtv m~ Cae but toon l!;;'u ch,nh (I"Q'C !hllc h~n dOlva;
Mt kykMc ~ nOOlrong chlnl! sach k' lOOnnhilm dam bOO!Inll nhal quan gilia cae C009
tv con va c6ng tv m~_
56 dll' cae tal kho<ln tr~n b<lngdin (16; k' tean giCra n~n (10, 9iOoacae (I0'fl vi trong cung
nh6m COOgtv cae giao dPch'-":'i bO, cae kl>o;\n lfli ho<\c Ii!>nO<bO cho.ra th\1C h~n pMl sinhlit cae giao djch nay dllQ'Clo<Iitrir hOOnlOOn
lQ'i fell cu.a cae c!J 6'6119lho6o s6ra pnan lQ'iIch lrong I;\i,h*16 vi!ltrong tai san !hulln ellaCOngtv con kh6ng "l1I1CnAm gill' b6i cae c!J (lOng cUa COog tv ITMi!va (lU'Q'Clrlnh bc\y oongb>(!ttrl!n bOOcfIo k~t q".;l !lOOtII~ kinh doanh hQ'P nMt giCfa nilln III) va IIl1qC trlnh bc\yril!ng b>(!tvcr; pllAn v6n ch~ sC hO'u cUa cae c6 ~ e~a c6ng ly me trong pllAn v6n eh~ sO<hCrutr~ Mng e<ln d6i k~ lOan hQ'PnhAt g;O'a nil!n 110
COng ty con IIl1qC hQ'P nhM k~ til ngay COng ly me niim q~n k~m soat va ~ ch~m dirtI\I;7pnM! ke til ngay COng ly me kh6ng cOn k~m soat cOng ly con 116.Trong tn.Kmg I\I;7pCOng ly me khOng con nam quven k~m sOOtcOng ly con till cae bOOcfIo tai chlnh hQ'P nhatgiO'a nilln III) ~ baa g6m ci k't qua hoat"Ong kinh doanh elia giai lloan thuQc ky baa cfIo
ma trong giai lloan 110COng ly vAn COnnam quy,l,n k>em sOOt
v~mua l<IiI(l'ilell ciia c6 ~ thi!u 56 1I\1<l'C~ totln thoo plll1O'ngpllap mua!Mm elia00ng ty me, thoo ~ khoan ch6nh lech gill'a chi phi mua vtl gi<'itri I\I;7pII' ciia phAn gi<'itr;thuAn tai san mua 1Ilt(1Cghi nllan vao I(l'i1M tho.rong rni:li
Cae ehlnh sAch k,l,!Olin cUa Nh6m COng ly sli dVng 1Il1(1Ctip dung nhat qufln vcr; v(ri caechlnh sactl 1I>'i1Ilt(1Cap dung ob ~p cae baa cOO tai chlnh g nhCrng ky tnrUc, ngoai lrirlnt6'ng I\I;7p:
3.1, 1 Ck Ihay d6i trong cae chlnh Mc/I k'; tolin Ii<lnquan If(,nphiln /of,liquikhflnthWng vaphOC
••
Trong ky k,l,loon Nh6m COng ty da ap dung ThOng hi 56 24412009!TT.8TC do B<)tili chlnhban hanh ngily 31 thilng 12 nflm 2009 ('TtIOng!lr 244") hOJ&ngdAn lI;;'u eIlinhvII b6 sunge~ dl) ke totln hil!n Mnh, MQltrong nhCrng thay d6i chu yeu dl1(1Cap dllng l.1oiNh6m cOng
ty ~ phan loai l<IiQu9 khen thll<'mg, phue I(l'inhll mQt khOOn phai tra tr&n bang ciln d6i k,l,loon hQ'Pnh:lt giCfanil!n III).khae 'I6i 51,1pllan lo.';IitwO'!: lIay I.JImet khoan th'-*-' v6n ehii sO<
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ThOng!lr 244 dlt(1C ap dlmg I\6j 16 Thay 116inay I.JImtang t6ng no' ptlai tr<lc~", Nh6m cOng
ty vao ngay 30 thang 6 n>'im2010 ~ 248429386 VN€I (Nl1ay 31 thtlng 12 nam 2009:12,234,718 VNEl) va giam 16ng ngu6n v6n eh(i sO-hCruv(ri 56 t;;'n hrCrng ling
3.1.2 Ck Ihay~'!tong ekchlnh Mc/I k';INn Ii<lnqUlinI1IJnek ngh~pVIIbAng~i 1(1
Coo ky ke !Olin sAu thang kM thiJc ngily 30 thilng 6 rnlm 2010, Nh6m COng ty ap dungThOng !lr 56 20112OO91TT-BTCdo B<) Tai chinh ban hanh ngtly 15 thang 10 nam 2009('TtIOng til 201") hllOng dAn ~Ii lYcae khoan ch6nh lech tV gi<'i.ThOng III 201 khae ~t SO
w;cae ehlnh sach ke!Olin h~n Mnh ">'idl1(1Cap dung trong cae nAm In16'c thea ChuAnm\1C ;q, totln Vil!t Nam 56 10, Anh hOJ&ngcUa ~ !hay d6i tV gili h6i doIii ("VAS 10") /Iiidlt(1C Nh6m COng ty ap dl,lng cho ky ke!Olin sAu !Mng ket thue ngay 30 !Mng 6 nilm 2009lilln quan den viec ghi nhlin cMnh lech do lIanh gia I,,; 56 dll 00 gOe ngoai Itt cu6i ky nhllsau:
B09a-ONlHN
Cong ty ell ph~n H[ru Lien A Chau
THUYtT MINH BAD cAo TAl CHINH HOOPNHAr GrO'A NIION 80 (til!p theo)
vao ng<ly 30 thaog6 nam 2010 vii cho kyk61OO:nsau IMng k~t !hue cung ng<ly
2 CO So' TRiNH BAy (Woptheo)
Trang 153.2 TiM
Tii!n bao g6m I~n mal w; qu9 ~a I~n goJingan Mng,
ThOng III 201 <tU'Q'C ap dung phi h6116\lJ nam 2009 do khOng COquy <tinh ev lht! vi! vit:c ap dlmg hOll6lrong lMng Iu' nay Anh hll6'ng cUa ctIc lhay """ chlnh s3ch k~ tolln nay <tiln ctIc bao cilo tili chlnh hQ'Pnhat giO'a n~n <to cUa ky h~n Mnh <tU'Q'Clrlnh My lai IhuY't minh 56
28
3.1 cae thay <16itrang caeell/nil s.tcll kd to<in va thuyet minh (lHlp theo)
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THUY~T MINH BAo cAo TAl CHINH Hqp NHAr GllrA NllONno (tiollp!l>eo)
v~ ngay 30 lhang 6 Mm 2010 va coo ~yk~ to:ln s:Ju lhang kl!l Ihue cimg ngay
B09a-DNIHN
TMca ch"'nh I~ tY gia do dtmh gia l;,J<s6 dll c6 g6c "'9O<1i to!!cOO; kj' (l11Q'C philo Ilnh " tlli khOOn C~h tech tY gitl" trong khoan
kM qua OOal ~g kinh doanh tlQ'p nhal giCran~n «>
- TM ca 16 chlmh tech tV gia do Clanh gitll;,li 56 dll c6 g6c ngoai l~ cu6i ky ClU'Q'ChllCh lOOn ~tIo
kM qua 00" «>ng kinh doanh hqp nMt giCra nOfn CIOcUa kjl tili chlnh Tuy nhOfn, In1O'ng hqp ghi nh;'!n 16 cMnh tech tV gia
~n <tt!n kt!l qwlo hoat ~g kinh
<Joanh tn.r6'c thut! cUa Nh6m COOgty tJij 16, mot ph:1O16cMnh
~h tV gia c6 1M <tU'Q'CpMn b6
~OO ctIc !\tim S3u ~ <tam baa Nh6m COng ty khOng tJij 16 T'OOg rn<;Mlnwng tlQ'p, 16ng 56
16 chlmh ~h tV gia ghi nh;'!n
~OO chi phi lrong n<'im It nhal pha; Mng 16 ch~nh tech tY gia phtlt sinh tv ~;ec <ttlnh gia lai 56 dll COog nO' dili han <tim han phai Ira, PMn 16 cMnh Iech tY giil c6n lai c6 thl <t1lQ'(:ph;In anh tr~n Mng don <to kt! lotln hqp nhM giCl'a n~n CIO~il pMn b6 vao Mo cilo ko!Jlqua kinh doanh tlQ'p nhM giCl'a n~n <to trong YOng S nam Mp lheo,
ThOng hi' 201
Tat cl c:Mnh ~ tVgill do (ltmll gill li;Ii s6 dll co g6c
~i toO! cu6i ky O'LIq<:
hllCh l~n voo kM qua
~t ~g kinh doanh hQ'p nhAt giCran~n 6Q
VAS 10
TAt cl !:Moll lo;lch tY gia do
dtmh gi:l"'i 56 dll c6 g6cngo<li to!! cu6i kj' /I11O'ChllCh loan "00 kM qua
ho<1t"009 kinh ooanh hqp oM! giO'a nilm 6Q
Elann giA 1<11s6 dlJ' cu6ikj' cU8 cae khoi\n m\ICcOngnQ'l~n l~ dill "-'"
cO 96<::ngO<li ~
Cong ty c6 phan HCiu Lj~n A eMu
3 cAe cHiNH SACH Kl: loAN CHU YI:U (t~theo)
Trang 16chi phi mua thoo phvong pMp blnh qua" gia
quyen,
9ito v6n nguyM val Ii(!uva lao"Qng lrl,ret~ *Il
chi phi sol" xuM chung c61~n quan /l"'Q'C pMn b6 dl'3 l~n m.rc "0 ho<Il "(log bloh IhltCrng thea
phll'(7l19pMp blnh quan gia qu~n
Thanh pham vii &<Inph;\m 00 dang
Hang ton /rho dltQ'C gn; nh<ln theo 9••••lnap wn gill'a 9'a tMnh ~ <.tl1am& san pnAm "en vi
1Mva ",eu /r;enhien!<li W giat~!huh co the th\1Ch~n "lII1C
Gifl tri !hu;\n co thi! IhI,f'Chl(!n (IltQ'C l.!l gia Mn ,(rc llnh eLii! Mng 16n /rho troog "ieu kie:n kinh ooanh blnh thlttmg In:, chi phll1&c llnh Ill! hOOn lMllh vii chi phi Mn hilng U'&c !fnh NhOm GOng ty <!Ipdung phllQ'flg pMp k~ /rhai Iho.rong xuylm ~ h<>ehtoon hang 10r1/rho Wi
gia tri(l1JQ'C x<k: "inh nhU' sau
Ngu~n vill li(lu,hil,,&! h6a
DV ph<'mg giAm gUl hIlng /6n /rho
011 ph6flg giam giill hillng t6n kno "uve !rIch I;)p tho pMn giill tJi d\l' ki4!nOJ t6n that do cae ktloan suy giam trong giill tJi (do gi:;lm g'ill, hll hOng, kl'!m ph"," chat I6i thai v.v.) c6 th~ xay
ra ,,6l VO'i ngu~n ~;)t h~u, tMnh philm, hillng hoilll6n kilo lhuQc quv'n sO<hrru cola Nh6m COog ty dlla tr6n billng chilng hQp IY W sv suy goam gllll tri ta, ngay k~tthue k~ kil to.an.
56 tang hO<l<;gi:;lm ktloan d\l' phOog g>.llm gitl hang t6n kno "1I(lC h<;lChtoilln vao g'ill v6n hang billn lrl'!n billoctlo kM qua ho.;It "(lng kinh doanh ho;rpnhilt girra n~n "0 Irong k~
cae ktloan phili thu "1I(lC lrlnh bay tr6n btIo coo tilli chlnh ho;rpnhM girra nil'!n 6Q Iheo giill tJi ghi sO cae kl\o lln ph"'i thu 111khOChMng va phai lhu khtlc c~ng v6i d\l' phOng "uve lillp cho cae kho<in pMi thu kh6 &:Ii
D\l' ph6ng rIQ pMi lhu kilo "0; thi! h~n ph;\,n gitl iii d", k~n OJ too that do cae kl\o lln phai thu khOng "uve khOChhillng thanh toon phat sinh ,,6; VO'isO dv cae khOOn phai thu tai thOi 1l"i4!m I$p bang can ,,6; k6 toilln giCta nH;n <t(I T;'ing ~ giam s6 dv tai ktloan d", phOng Il"uve h<;lChto.an vtlo chi phi quan IY doanh ngh~p 1Tl'!nbtIo COOkilt qua ho.;Illl"o)ng kinh doanh ho;rp nMt giC1anll'!n 6Q trong k~,
Tili san cO ",nh hClu hlnh "uve thi! h>(!nIheo ngu~n giill triI "i gia trj kMu hao lay k6.
Nguy~n gitltai dn cO "inh baa g6m giill mua va nhG'ng chi phi c6 Ill'!n quan tn,rc til!p "iln v;ec "\1a tai san vllo h<).;Il"Oog nh\1 d\l' k~n CtIc chi phi mua sam ntlng cllp vtlll"6i m6i tai
dn cO "inh "uve ghi tilng ngu~n gitl cola tai dn va chi phi bOOtrl, slra chG'a "uve h<>ch to.an vllo kilt qua ho.;It tt(lng kinh doanh h\1p nhal giG'a nll'!n "0 khi pMt sinh Khl tilli san
"uve btln hay thanh IY nguyen giill va giill iii khau hao lay kil "uve x6a s6 vA cae kOOAnlai 16pMI ~nh do thanh IY t<:lidn "uve h<lch to.illn vllo kilt qua hoatll"o)ng kinh doanh ho'p nhat
glG'a n;en "(I
C6ng ty Gll ph~n HCru Lien A eMu
THUYIO.TMINH BAa cAo TAl CHINH Hew NHAT GIOA NIt:N DO (tii!p It\eo)
voo ng~y 30 tMng 6 nam 2010 va clio kyk~ lOOn sau !hang k~llhue cung "gay
cAe cHiNH SACH KE: roAN CHU V£U (l~p lheo)
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Trang 18Chi phi o:Iiyay baa g6m loll;t~ yay vii c:k chi phi khac pM! sinh I~n quan IrI,I'Ctii!p ~n caekllOOnyay ella NhOm COOgty vii dllQ'Chach lolln n/lll chi phi trong kykill pMt sinh
3.10 Chlp/llrnjt~
Chi phi tr;i In,r6'c baO g6m cae chi phi Ira tnr6'c ngan han h<$: chi phi Ira lrl1O'cdili han tr~nb<lng can ,,6; kl! lOOnh(7p"hAt giCra oi"'n 6'QI'll dllq(: pMn b6 trong khoang tMi gian Iratl'lKYt:ella chi phi tvt.mg irng vol cae IQilen kinh!l\ 1l1l(i'C~ ra til' c3c chi phi oily
C:.c k~n (Iau III vlio cae COngtv I~n kl!t cUa NII6m COng tv dlll7C hO'P nhM theo ph :mgphlip v6n ehu WhC1u.cOng tv li~n kM l.lIcae cOng ty m<'Jtrong ct6 oM c1;\uIII co anti ho.rong
<.tlingkl! ohung kMng ph.loil.lIc(lng ty con hay cOng ty lil!n doanh ella oM dflu Ill Tl\()OgthU'6'ng, N/l6m COng ty 0'1J'qCcoi Iii co anh hl1Cmg<.t~r>gko!.Mu slJ hiN lrl!n 20% quy~n b6phio!.ug dan vi nh••n dau hI,
Theo phvO'r>gphap vOn ehu slJ hiN, khOOondau Iu' <.tU'llCghi nh••n ban <.tautIM bang can
660 ko!.totln IlO'P nh~l giCl'ani&n <.to!heo gia g6c, ~u dO <.tU'O'Cd~ ehJnh theo nhCl'ng thay
<.to;eua ph.1.nsO hiN eua COog ty lroog tili dn thulan dia COOgty liI!n kM sau khi mua LQitho!.thvang mai pMI sinh dU'O'Cphiln ilnh lrong gia tri cbn Iai cUa khOOon<.tauIII vil dllO'CpMn b6!TOng khOOr>gth6i gian mllOi (10) nam
PMn slJ !>CpucUa nM dlau lu'lrong k;ri nhu••n (16) cila COng ty liI!n kl!1sau khi mua dU'O'Cphiln ilnh trl!n bOOcoo k~t quil kinh doanh hQ'p nhat giCraniM <.tovil phlan sO hitu dia nIlilolau Iu' lroog !hay d6i S8u khi mua cUa quj d••••trO <.tU'O'Cghi nh.;.n vii(>quj dv lrit, Thay d6i
"Ik~ ~u khi mua <.tU'O'Cditlu chinh vila gi.lllrj coo tai cUa khOOn<.tlauIII vila coog ty liI!n kM
C we dU'llCnMn liP COogty Ii&nko!ldU'O'Ccan tn:r vila khOOndlau Iu' vila COngty liI!nkM
Ciflcbilo coo tai chfnh giila niflOdO cUa COngty I~n ko!t<.tllQ'CI.;.peung nil!n«> v(ri cae bilocOOtili ehlnh giira nil!n dO eua COng ty vil sir d~r>gcae eIIinh sach k~ toiln nhal quan Ciflc
<.t~uchlnh hQ'p nh~t thlell tlo'P <.ta<.tU'O'Cghi nMn do!.bOOdilm cae ehlnll siflcil ko!toiln dU'O'C
ap d,.mg nh~t quan VOlNI16m COog ty tror>gtr'U'trr>ghQ'p cln Ihill!
[llau Iv ch(mg khoiln vtJ cae khoiln dlau Iu' khiflcdU'O'Cghi nhlln theo gia mua Ihl,PC"
OI,PpMng d\1(1CIllp clio v~ giam gill bi dia cae khol\n dlau Iu' ell th' ehuy~n nhU'Q'OgdllQ'Ctrl!n thi trvI.mg vtJo r>gtJykl!t thue ky kl! toan IU'O'ng(rng VOlcho!Jnlllo!JchgiCl'agia g6c eua c6ph~u v<rig,a tri!hi tnKmg ta' ngay 150theo hllOng dlin cUa ThOng III 56 22812009fTT-BTC
do eo Tai ehlnh ban Mnh ngily 7 !Mng 12 nam 2009 nng ~ giilm s6 dv t'li khOOnd••••
ptl6ng dllQ'C hi:lChtoan vii(>chi phlt'li ellinh lrl!n bao coo kM 'lull hoal dOng kinll doanh 1IQ'Pnhal giCraniolln<.to
3.14 C.eIt.ho.n phlii tnl vA trich rroOc
Cill: khoiln phiii tr<i va bich \nI'O'c <.tU'Q'Cghi nh.;.n clio 56 W!n phili Ira Irong lu'cmg Lai Mnquan <.to!.nhang hOa va dich vv <.t<'lnh.;.n dU'llC kh6ng pI'".,IhUOCvilo v* NhOm COng ty <.tanlliln <.tU'O'ChOa ""'" eua nhi! CtlAgc!lp hay chlla
THUY~T MINH BAa cAo TAl CHINH H(]p NHATGICrANI~N ElO(Mp thea)
10'00ngtly 30lhang 6 ntlm 2010 v~cliokykl! to;ln sliu thang kM thiJc eung ngily
3 T6M TAT cAe CHiNHSACHKEToAN CHO v£u (tieplheo)
B09a-DNIHN
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Trang 19Tn;< cap \hOi vie<; cho nhan y~n do.rQ'C\rIch lruVe vA<.!cu6i mOi kyobao COOd10 tean b(I ngvOi lao (lOng <til l;'lm vie<; !<Ii Nh6m COng tv dlll'/C han 12 thang cho dl!n "gay 31lMng 12 nam 2008 wim(r(:!rich cho mOi nam lam ~ linn d~n Rgay 31 tMng nam 2008 Mng rnt)l
Mila m(rc 1\10'119blnh qu;'m thang thea Lu<\t lao (l(Klg, lu,'1t bOO hH!m xa hOi va cae van Wn
h\16'ng dAn 00 I~n quan Til ngay 1 thang 1 n.am 2009, m(r(: IlIOTlg binh quan lhang d~ linn 1'0' dip tt>6i v~ ~ "o.rQ'C"""U chinn Yoo cu6i m& ky bOOcoo thea m(r(: h,n:mg binh qutln eu•• sau tMng !It'" nl1M tinn "t.n ngily k{,t lhiic kykt toan Tang hay glam eu•.•knoan \rIch tnJ6'<; ntly ~ dVO'Cgn; nh;tln voo bOOcoo k{,t qua tlo<lt 6'009 kinh deanh hqp nh~l gi" •.•nilln dO_Til ngily 1 thilng 1 nam 2009 Ntl6m COng tv ~ trfo bOO hH!m th~l ngh~p thea quy "inh
\41iNghi "inh s612712008JND-CP ngay 12!hilng 12 nam 2008
NhOm COog ty "a ap dung ThOng tLP56 201120091TT-BTC 00 B(I T<li chinh ban hilnh ngay
15 !hang 10 nam 2009 iThOng I\r 201") hoJ(mg d3n xU-tY cae khOOn eMnh lech tV g;a cho cae nghiep vv philt sinh bang "9O<1iIe t(r nam tai chlnh 2009
cae ngh~p vv pMt sinh bang cae oon Vi W.n«t khae YI.'ri""" vi t~n Ie k~ twn ella NhOrn COog ty (VN£I) "LPQ'C~ toan theo tVgial giao dlch v;M) ngay phat sinh ngh;ep vv Tai ngily ket!hue kj' ke toan, cae khOOn mue I~n Ie COg6e n9O.lIte "LP(I'(:Mnh gltl!<li theo Ii gltl blnh quan I~n ngan hang Wi thOi ,,;em nay TAt c;l cae khOOn eMflh lech tV gia O"a!h ,.:::h;en va chU"a !h1,P<:: h;en "11V'Chach toon vao ket qua ho<It!!(lng kinh doanh hl;rp nMt giCla n~ "(I ngoai trV cae tntCmg hl,1p"uvc phan b6 nhLPsau:
Tat ca eMflh lech tV gia chLPa thl,P<:: h;en do "anh gial lai cae khOOn muc tal san va cOog no;o tilln Ie ngan ho1lnco g6e ngOo1liIe cu6l kj' Il"LP(I'(:philn ilnh 6 tili khoan Chenh ~ tV gia • trong kooan muc v60 t~n bang can "6i ke loiln hl,1p nhitt gi(ioa n~n "(I vii 00 "uvc ghi gltlm Irong nam tl6p theo
TAt ca 16eMnh lech tV giifl do O"anhgiifl !<IiCOog nQ' dai ho1lnCO g6c ngoai te \41ingifly cUa
~ng can ,,6i ke loan giO'a n~n 0"(1"UVC ho1lChtoiln vaa baa cao k~t qua hoo1It"o)I1.gkinh doanh hQ'p nhat giCla n~n "(I Tuy nh~n tnrong hQ'p ghi n,*, 16chenh lech tVgiil d.!ln O"en ket qua hoo1It"o)I1g kinh doanh lnt6'c lhue cUa NhOm COng ty bi 16.rn(lt phlan 16chenh lech tY
gia co 1M "l/Q'C phan anh C1tai kooan CMnh ~ tV gia" trong kooan mve v60 lren b3ng can "6i ke toiln va pMn b6 vtlo baa cao kilt qua kinh doanh Irong v6ng 5 nam tH!!ptheo
3.17 U; !IWt c6 phi6u
LAi(Xf ban t~n c6 phil!u "LP(I'(:tlnh Mng caetI chia lQ'i nhU$.n sau thull (lntO'c khi tflch iilp quj khen thl1O'ng phue lQ'i) phan b6 cho c6 "Ong s6' hCruc6 phH!!u ph6 !hOng cho s61v""g binh quan g<aquy(:!n eua s6c6ph;eu ph6 lhoOng"ang IlIU hanh Irong ky
LlIIi suy giam Iren c6 phil!u "uvc tinh b;\ng each chia lQ'i nhu$n h* 16 sau lhue phan b6 d10 c6 <1OogsCI hllu c6 phil!u ph6 lh6ng a.a NhOm COog ty (sau khi "a ,,;eu chinh cho c6 h:rc a.a c6 phl6u U"UO".llico quylln ehuyen Mi) d10 s6 ktvng binh qu.lln gia quylln cUa s6 c6 phl6u phO lhoOngO"angIlIU hilnh Irong kj'va s61vvng blnh quan gia quyi!n eua c6 phillu ph6 thOng 56 O"uvc pMt Mnh trong tnrOng ho'p tlat cc\ cae c6 phil!u ph6 lh6ng til!m nang co tae
!!(Ing suy giam "eu "l/l1C chuyi!n !hanh c6 ph,llu pM thOng
Cong ty C6 phiin HiJ'u Lien A Chau
THUYl:T MINH BAo CAD TAl CHINH HOP NHAT GIO'A NIE:N DO (I~p theo)
YOOngfly 30 tMng 6 n~m 2010 vii d10 kj' k~ lotIn ~ll thang kt\!!hiic cung ngily
3 T6M TAT CAe cHiNH SACH KE ToAN CHU YEU (l~p theo)
B09~0N1HN
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Trang 20Qu9 dll phOng tai chin/! "l1Q'C trlch lap lit Ii;ti nhU$n lhuan ella Nh6m COng tv thea"l! xu:ll
dial ~ O'Oogauan tri va 0'l1Q'Ccae c1J(lOng pM duy~l t;;Ii O••i hQi co (lOng Thl10Tlg n~ Qu9 O'lf1;I'C danh li!ng nham b30 ~ cae ho.;IllSOng kinh doanh dia NhOm GOng ty Intac cae rui ro h* th~l tl9i kinh <Ioanh ho;,\c d\1 ph6ng ella cae kh03n 16 ho;,\c th~ hai vii cae In,1mg hQ'p Mt ktIA khang ogooi dl,l' k~, vi dl,l nhLPh6a tlo.;In, bAt 60 kinh Ii! va tal chlnh cU3 qu6c gia ho,jlcdiaMl kynoi 000 kMc, v.Y
Qu? d<!u III pM! trifjn
Qu9 ll'au 1\1phiit ~n kinh <Ioanh (Iuqc lrlch lap 1IIlqi nt>u;\lnthlJ1in eVa NIl6m COng tv theo
Mt xuAt cUa HOi dOng Quan \Ii va d~ cae ell dOng phi! duyo!!tl;1i f};1i hOi CO d,'mg Tlllr(mg nilln, Qull nay dl1O'CIrlch t:lp nh;)m m6' rOng lIoal ~ng kinh doanh Ilc:$: d~u 111ch;;'u sau cUa Nh6m COng ty
Qu? khen IhWng vapMc kli
Quj kt>en lhwng va ph6c I(:rid~ tl'ich I;)p lit IQi nhu;)n thuan cUa Nh6m cOng ty theo d6
xu'l clia HOi d6ng Quan trl va <.t~ cae ell dOng pM durit ~i £J<lih(li co dOnl Thltt1ng noen, Quj nay d~ Irlch I;)p nhlim kt>en !hU'6ng va khu~n khlch, dai ng(l v;jlt ch I, <.temla; phlic IQi chung va nang cae>d<'ris6ng v;jlt eMt vii ~nh trn\n clio cling nMn ~ vii quj nily d~ ghi nMn nhl1 nq phai Ira nhll trinh My l;1i Thuy&t m;nh s6 3,1.1,
3.19 GhJnfl_n doanh !hu
Doanh thu <.t~ ghi nh,'m khi Nh6m COng ty co kha nang nh;jln dl1O'Ccae k;ri Ich kinh ~ co IM:«Ie dinh dl1(l'C m(It each cMc chan Doanh thu <.t~ xae dinh theo giil t~ ho'p lYciia cae kllolin da !hu hO\\<:~!hu d~ sau khi trir <.ticilc khc>iln ch;;,t khau tho.rong m.li, giilm giil hang ban vII hilng Mn tJj Ira"';, Cae <.t~u ki6n ghi nh;)n cu th& sau day cOng phai d~ dilp :rng khi ghi nh;jln doanh Ihu:
Doanh thu b<'lnhilng dVQC ghi nhlln khi cae 'Iii ro IrQr'l!I yeu vil cilc quyen sO hinJ hilng h6a dli dVQC chuyen sang ngll<'ri mua, thll6ng Iillrilng wi vi6C chuy&n gi8<l hilng h6a,
Doanh thu dl1O'Cghi nMn khi cung clip doch VII.
Cong ty Co phiin Hliu lien A Chau
THUYJ:T MINH BAo cAo TAl CHINH HO'f' NHAr GIO'A NI£N 00 (l~p thea)
vao ngily 30 th;log 6 "am 2010 va cho kyk~ loan uulMng k~llhUc cuog ngay
B09a-DNlHN