Bao cao tai chinh rieng quy 3 nam 2012 (truoc kiem toan)

LuuB tJ \.u pualr v ru lltll lrao cao tal chinhti6n vd ciic khoin tuong duong tiirn bao g6m ti6n mdt t4i qu!, ti0n gti ngAn hdng, c6c khoan dAu tu ng6n han 2.. Nguy6n tic ghi nhgn vi kh6

CONG TY GO PHAN OTO TMT

1998 MINH KHAI - Q.HAI BA TRUNG - HA NOI

(Tru6c t<idm to5n)

Ha NOi, th6ng 1112012

B6n thuy6t minh Brio c6o tdi chinh.

Cdng ty C6 phnn 6 tO rprr

1998- Minh Khai- qufln Hai Bd Trtmg- Tp Hd NQi

Quy 3 nFrm20l2

Tqi ngdy 3019/2012

TAI SAN

110 I Tidn vh cSc khoin tutrng tluong ti6n , 1

1l I 1 Ti6n

130 III C{c khoin phiii thu

1.40 IV,Hdng tdn kho

150 V TAi sin ngin h4n kh6c

151 1 Chi phi trh tru6c ng6n han

158 5 Tdisinnginhankh6c 5

200 B Tei siin ddi hgn (200=210+220+240+250+260)

210 I Cic khoin phii thu dii h4n

221 1 Tdi s6n c6 dinh hfr,u hinh 6

223 - Gid tr! hao mdn tuy hA e)

227 3 Tdi s6n c5 dinh v6 hinh 7

229 - Gid tr! hao mdn lui kA e)

230 4 Chi phi x6y dpng co bin d6.dang 8

240 III B6t tlQng sin tl6u tu

250 IV Crlc khoin tl6u tu tii chfnh ddi hgn

258 3 EAutuddihankh6c t0

260 V Tii sin dii hgn khrlc'

261 l Chi phitritru6c ddi h4n t2

404.366.246.638

8.352.s17.8408.349.857.6012.660.239

1.325.093.273

1.32s.093.27337.280.314.983

12.665.804.3s0

13.131.733.631tt.482.777.002333.993.887.289

265.468.681.392

245.100.4I3.641

121.612.398.899(B3.82s.e33.148)

16.275.973.69719.529.195.399(3.253.221.7A2)191.037.974.193

17.220.245.00016.249.99s.000

3.086.s40.143(2.116.2e0.r43) 3.148.022.7st

3.748.022.7s1

360.764.903.618s.156.119.861

4.709.574.408

446.545.4531.325.093.2731.325.093.273114.077.202.97986.685.138.02319.868.661.8267.523.403.130222.053.550.s09222.053.550.50918.1s2.936.996341.809.9601.966.1s8.6913.804.193.98812.040.774.357253.9s2.080.500

233.930.738.24443.013.502.736121.336.847.952(78.263.345.216)16.591.707.1',79

(2.937.488.220)174.265.528.329

16.990.897.80016.249.995.0003.086.540.143

(2.34s.637.343)

3.030.444.456

3.030.444.456

669.834.928.030 614.716.984.118

COng ty C6 phin 6 ta rvrr

86o c6o tii chfnh

nAxc cAx o6r rn roAx

Tgi ngiy 301912012

TM NGUON VON

A Nq phii tri (300 :310+330)

1 Vayvdngnginhqn

3 Ngud'i mua tri ti6n tru6c

4 Thu6 vdcirc khoan ph6i nQp Nhd nu6'c

6 Chi phi ph6i tr6

II Nq dli h4n

5 Thu6thunhdphoinlaiph6itrd 18

B Ngu6n vtin chfr s& hftu (400:410+430)

410 I Ngudn viin chfr sr! hiiu t9

411 l V6n clAu tu cria cht sd hii.u

412 2 Thlngduvdn c6 phAn

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03 3 TiAn chi trd cho ngudi lao dQng

san DH khdc

2 r l Tiin thu ti.r phdt hdnh c6 phi6u, nhqrn v6n g6p cta

so hiru

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, 1 t

36 6 C6 ttc, lgi nhu{n da tra cho chri s6 htu

( l 6.856.2s4.955) (34.409.627 .994)

30t9/201130/9t2012

407.742.923.702(240.800.092.583)(22.618.l33.A16)(6.171.823.49s)

25.448.333.43s

(127 3s8.707 .714)36.242.500.299

(498.830.727.512)_

47.549.628.049(2s.s62.962.171)30.977.116.329

48.519.626 5.462.673_784

SO l99B- Minh Khai- qu0n Hai Bd Trtms- Tp Hd Ndi

D4U rau tat uut[[

sAN THUYET MrNH nAo cAo rAr cHfNH

I oAc offim HoAT D9NG cuA DoANH NGHTEr

C6ng ty iluoc thdnh l0p vd hoat d6ng theo Gi6y chrlng nhdn ddng kli kinh doanh C6ng ty c6 phAn s6

0103014956 lAn dAu ngiry 1411212006 vd thay d6i lAn thir t6m theo Gi6y chring nhdn kinh doanh s6

vdn di6u l€ ctia c6ng ty ld284.502.360.000 diing, duo c chia thdnh 28.450.236c6 phAn

rc

Tru sd chinh cria C6ng ty dat tai sO t gS B - Minli Khai - quAn Hai Bd Trung - Thdnh pnO Ha Ngi $

Hai Bd Trung - thdnh ptiO Ha NQi vi C6ng ty TNHH SAn xu6t l8p r5p 6 td TMT tai th6n Dinh Trdng, xd Giai

3 Ngirnh ngtr6 kintr doanh

- Dai lf, kinh doanh vQt tu, thiet bi php tirng, vflt liQu x6y d;r'ng vd dich vp vfln t6i hdng h6a;

vv lrucu v ru r rvr r t'ao cao tat cnuln

- Khai th6c, chtl bi6n, kinh doanh kho6ng sin (ru' loai khoiing s6n Nhd nu6c c6m);

- Thu gom, ph6n loai, t6i ch6, d6ng g6i, v0n chuyiln, xti'l;f r6c thAi c6ng nghiQp, ptr6 tlgu c6ng nghi6p,

ptr6 tnai c6ng nghiCp (Khdng bao g6m kinh doanh c5c loai pne ngu nhpp khAu gAy 6 nhiSm m6i

trudng);

- fhi6t k6 phuong tiQn giao rhdng dudng b6.

il ri rB ToAN, EoN vI TrEN TE stl o1;Nc rRoNG KE ToAN

1 Ni6n tIQ k6 tor{n

Ni6n d0 k6 to6n Uat OAu tir ngdy 0t/01 vd k6t thric vdo ngdy 31/12 hdng ndm.

2 Dtrn vi ti6n tQ sfr dgng trong ghi ch6p ki5 to6n

IIr CHUAN MrI C VA CHE DQ KE TOAN An OqXC

ban hdnh Cdc blo crio tdi chinh duo.'c lQp vd trinh bdy theo dfng quy dinh cria tir.ng chuAn muc, th6ng tu

rv cAc cuiNH sAcH KE ToAN cHU yEU Ar ngxc

1 Nguy6n tic ghi nh$n cdc khorin ti6n vi crlc khoin tuong tluong ti6n

LuuB tJ \.u pualr v ru lltll lrao cao tal chinh

ti6n vd ciic khoin tuong duong tiirn bao g6m ti6n mdt t4i qu!, ti0n gti ngAn hdng, c6c khoan dAu tu ng6n han

2 Nguy6n tic ghi nh$n dr; phdng nq phfri thu khri tldi

3 Nguy6n tic ghi nhgn hdng t6n kho

Hdng t6n kho duo c tinh theo giri g6c Trudng hqp gi6 tri thuAn c6 th6 thuc hi6n dugc th6p hon gi6 goc thi

ph6i tinh theo gi6 tri thuAn c6 thii thgc hi6n dugc Gi6 g5c hdng t6n kho bao gdm chi phi mua, chi pl-,i

"nC

bi6n vd c5c chi phi li6n quan trr,rc ti6p khSc phrit sinh d6 c6 duoc hdng t6n kho 6'dia di6m vd trang thdi hi6ntai

4 Nguy6n tic ghi nhgn vi kh6u hao tii sin c6 ainl,

c6 dinh h['u hinh, tdi sin cO Olntr vd hinh dugc ghi nhdn theo nguydn giii, hao mdn lu] k6 vd gid tri cdn lai

Kh6u hao TSCD dugc thlrc hi6n theo phuong ph6p kh6u hao dr,rd'ng thdng: Thd'i gian kh6u hao duoc xdc dinh

5 Nguy6n tf c ghi nhin cdc kho:in tlf,u tu tii chfnh

ty con sau ngdy c6ng ty me n6m quy6n ki€rn so6t duo c ghi vdo k6t qui ho4t d6ng kinh doanh trong kj, cta

duong tiOn";

6 Nguy6n tic ghi nh{n vi vi5n ho6 c{c khoin chi phf rti vay

Chi phi di vay duoc ghi nhQn vdo chi phf sin xu6t, kinh doanh trong k! khi ph6t sinh, trir.chi phi di vay li6n

(tluo c v6n ho6) khi c6 dri c6c di€u ki6n quy dlnh trong ChuAn mpc I(t5 torin ViQt Nam s6 16 "Chi phi di vay,'

Cgng ty Cd phin O tO TMT

Brio c6o tii chinh

7 Nguy6n tic ghi nh$n vi ph6n b6 chi phi trfr trudc

chi phi tr6 tru6c ngin hpn vi duoc tinh vdo chi phi s6n xu6t kinh doanh trong n6m tdi chinh C6c chi phi sau

vdo tfnh ch6t, m['c dQ tirng loai chi phi d€ chgn phuong phrip vd ti6u thflc phAn b6 ho p ly Chi phi tr6 trr-r6,c

8 Nguy6n tf c ghi nhgn chi phi ph:ii trri

9 Nguy6n tic vi phuong phip ghi nhgn cdc hho:in du phdng phii tri

Gi6 tri dugc ghi nh6n cria mQt khoAn dg phdng phAi trA ld giri tri dugc u6'c tinh hop l! nh6t ve khoan ti6n s6

ph6i chi d6 thanh todn nghTa vu no hi6n tpi t4i ngdy t6t ttl:ic kj,ki5 toSn ndm hof,c t4i ngAy ki5t thirc kj ki5 to6n

Chi nhflng khoAn chi phi li6n quan d6n khoin dg phdng phAi trA d6ldp ban dAu m6'i duoc bi dap bang khoAn

Khodn ch6nh lQch gifi'a s6 dg phdng phii tri da $p 6 kj' k6 to5n tru6c chua sri'dr,rng tr6t ton hon s6 dp phdng

trong kj,

10 Nguy6n tic ghi nhgn v6n chri srr hfi'u

phi trpc ti6p li6n quan d6n vi6c ph6t hnnh b6 sung cO phi6u hoac tdi ph6t hdnh c6 phiiiu qu! dugc ghi giim

V5n kh6c cria chri sd hiru dugc ghi theo gi6 tri cdn lai gifi'a gi6 tri ho-p l;f cta c6c tdi s6n md doanh nghi6p

dugc c6c t6 chri'c, c5 nh6n kh5c tdng, bii5u sau khi trir O c6c kho6n thurS phii nQp (nt5u c6) lidn quan Oen .a.

Loi nhu6n sau thu6 chua ph6n pn6i ta sO lo-i nhuan tir c6c hoat d6ng cria doanh nghidp sau khi tru.(-) c6c

Sd 1998- Minh Khai- qudn Hai Bd Trmg- Tp HnNQi

toiin theo Chu6n muc kO to6n

12 Nguy6n tic vi phuong phfp ghi nhfln doanh thu

Doanh thu bdn hdng

ngub'i mua;

- C6ng ty khdng cdn n6m giii'quy6n quAn ly hdng h6a nhu ngudi s6 h['u hdng h6a hodc quyen ki6m sodt

Doqnh thu cung ctip dich vut

Doanh thu cung c6p dich vp dugc ghi nhdn t<hi kt5t quA cria giao dich d6 dugc x5c dinh m6t c6ch d6ng rin

- X6c rlinh duo c chi phi ph6t sinh cho giao dich vd chi phi AO hoan thdnh giao dich cung c6p dich vu d5

thdnh

Doanh thu hoat d6ng tdi ch{nh

tdi chinh kh6c duoc ghi nhdn khi th6a mdn d6ng rho'i hai (2) diAu ki6n sau:

.l

Cgog ty C6 phin 6 t6 T]Vff Brio crio tii chinh

Sd 1998- Minh Khai- qu0n Hai Bd rrung- Tp Hd NOi euli 3 nam 2012

13 Nguy6n tic vd phuong phip ghi nhfln chi phi tii chfnh

- Chi phi hodc c:ic khoAn 16 [6n quan dt5n c6c hopt dQng dAu tu tdi chinh;

- Chi phi cho vay vd di vay v5n;

Chi phf di vay trong kj'la gi6 tri thuin cira cdc khoin chi phi di vay ph6i tr6 sau khi gi6m trir hd trq l6i su6t

chinh

14 Nguy6n tic vh phuong phdp ghi nhgn c{c kho:in thu6

:,.^

c6o tdi chinh Tdi sin thu6 thu nh6p hodn lai vd thu6 thu nhdp hodn lai phii tri duo-c xdc dinh theo thuil su6t

vd luflt thu6 c6 hi6u luc vdo ngdy k6t thfic k],k6 torin nam

l0

1998- Minh Khai- qufln Hai Bd Trung- Tp Hd N6i

Ti6n g0'i ngAn hdng

c0ng

2 .Cic khoin phrii thu kh6c

C6 tric phii thu C6ng ty C6 phAn Dich vu vAn t6i 6 t6 s6 8

Nguy6n liQu, vflt liQu

Chi phi SXKD dd dang

Hdng h6a

4 Thu6 vi cric khofrn phii thu Nhi nudc

2.660.239

1.190.919.6283.518.654.780

65.292.580

81.818.1828.221.530.000

s00.000.000

572.265.5392.101.870.701

226.599.098

5.033.200.000

s00.000.000367.890.6201.395.713.412

30t9/2012

VND

0ll0u20t2

VND2.368.150

99.370.668.4sss8.716.701.31s75.144.023.0325.314.573.21595.440.104.031

1.201.933.63626.212.834.714107.524.290.04364.039.867.379

3.545.640.046

t1

3.804.193.988

COng ty C6 ph6n O tO rVrr

6 Tni sin cii illnh hf,'u hinh

Sii aiu k]

16.573.257.077 16.263.963.84s

Xfry dyrng co bdn dd dang

- Du iin rnd r6ng nhd miiy sAn xudt 6 rd tai

t-9ng

18.4s6.10212.009.8s2

01t0u20t2 VND

30t9t20t2 VND191.037.974.19s

174.265.528.329

26.736.089.14136.696.36461.577.180.72985.895.469.3681.440.00018.652.727

191.037.974.193

t2

t74.265.528.329

Cdng ty Cd phin 6 tO rnar 86o c6o tii chinh

Trung-9 EAu tu viro c6ng ty con

0u0t/20t2

VND

0u0u2012 VND

PUDENTIAL (PRUBFI)

+ Chrlng chi Qu! dAu tu chring

C6ng ty C6 phin 6'tA rmf

11 Dg phdng gifrm gii dflu tu tii chfnh dii han

CP CC

+ C6 phi6u C6ng ty CP Nhiet

Buu tli6n (POT)

+ Chring chi Qu! cAn bing

PUDENTTAL (PRUBFl)

+ Chrlng chi Qu! dAu tu ch0ng

12 .Chi phi trri trufc dli h4n

Chi phi sta chii'a

Chi phi tr6 trudc ddi h4n khric

C6ng ty C6 phin O tO rnAr 86o c6o tli chfnh

1998- Minh Khai- qufln Hai Bd rrung- Tp HdNQi eulf 3 ndm 2012

ttruc O6i v6i nhi6u lopi giao dich khdc nhau c6 th6 dugc gi6i thich theo nhiiju cacn t<nac nhau, s6 thu6 duoc

trinh bdy trOn 86o c6o tdi chinh c6 the bi thay d6i tneo quyt5t ainn cfia co quan thu6

VND

30/9t2012

VNDThu6 m4t bdng

Khuyiln mAi lQ phi truS'c bp xe Ct'u Long

Khuy6n m4i dAu

Chi phi v6n chuytin

cOng

16 Cdc khoin phrii trfr, phni nQp ngin h4n khfc

30/9t2012

VND

1.705.537.497

0u0u2012 VND

3.113.618.343

8.708.000.00010.400.0001.s72.859.015

2.796.178.8791.727.1888.100.000.00010.400.0001.203.348.66213.404.877.358

30t9t2012

VND

12.1Lt.654.729

0u0t/20L2 VND

15

23.062.s64.586

C6ng ty C6 ph6n 6 ta ruffi B:io c6o tii

chinh

s5 rrqp a6ng L6i suit rhli h

c0ng

VNI)

thui5 tN hodn Iai ph6i tr6 phrit sinh tir c6c

c0ng

19 Ngu6n viin chri sril hiru

a- Brtng AAi cnpu biln ctQng vdn chri s0 hiru

Xem chi ti6t tai Phu luc s6 02

c0ng

NIm 2012VND

t6

C6ng ty Cd phdn 0 tO tVrr

1998- Minh Khai- quQn Hai Bd T

- 55 lueng c6 phi6u qu!

Trich Qu! dAu tu ph6t tri6n tir loi nhu6n 2011

Trich Qu! du phdng tdi chinh tir loi nhu6n 2011

Trich c6c Qu! khric thuQc v5n chri sd hiLu til loi nhuAn 2011

Trich Qu! khen thu6ng, phric lgi til loi nhudn n[m 2011

DOANH

20 Doanh thu bdn hing vi cung c6p d[ch vg

Doanh thu brin hdng

c0ng

2l.Cic khoin giim trir

cOng

22 Doanh thu thu6n vO b,{n hing vi cung cdp dich vg

c0ng

c0ng

30t06t2012 0110u201228.450.236

28.450.236

28.450.23628.040.53628.040.536

409.700409.70010.000

28.450.23628.450.236

28.040.53628.040.536409.700409.70010.000

ndm2012 VND12.593.183.473(10.934.068.014)

(46.648.6es)

(77 .7 41 .82s)(46.648.69s)

1.488.070.244MUC TRiNH BAy TREN SAO CAO rEr QUA KrNH

730.923.618.940

C6ng ty C6 ph6n O tO fUr

1998- Minh Khai- qudn Hai Bd T

86o c6o tii chfnhQulf 3 nam 2012

24 Doanh thu hoSt tlQng tdi chfnh

Lai ti6n gt'i, ti6n cho vay

C6 tfc, lo-i nhuAn sau thu6 duoc chia

Chi6t kh6u thanh to6n

Khric

c0ng

Chi phi ldi vay

Chi phi hoat dQng dAu tu chring kho6n

Chi phi tdi chinh kh6c

cOng

26 .Leico bin tr6n c6 phi6u

Di€u chinh gi6m lgi nhufln k6 to6n d€ xric dinh lo-i

20.454.988(229.341.200)

21.972.137.8106.729.527.610

11.834.121.2215s6.994.800

0

28.040.536

1.010.420.883

1.010.420.88328.040.536

28.040.s36

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Chi phi tdi chinh

- Doanh thu thuAn quy 3 ndm 2012 gihm 53,87yo so v6i cung kj, ndm tru6c Nguyen nh6n chinh ld do Nghi

"r.,c ra,n prr?,

6n dinh kinh t6 vi m6 dd cat giam dAu tu c6ng, h4n chr5 tang tiu:ong'ti, dpng d6 6nh hudng 16" dd" rhi;;;;;;

ti6u thu xe 6 t6 tii, ldm cho sin luo.ng xe ti6u thp crha Cdng ty suy giam cia von hen! b6n cfrng gi6m di

tuong d6i phir ho p

"ii pt.,iptlp" vu cho dg 6n xe

+ Doanh thu gi6m 53,B7yo chi phi tdi chinh giim duoc 110,14Yo ld do di6u chinh dich danh cric chi phi tdi

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