20140403 20140403 KSH Giai Trinh Chenh Lech So Lieu BCTC Truoc Va Sau Kiem Toan Nam 2013

20140403 20140403 KSH Giai Trinh Chenh Lech So Lieu BCTC Truoc Va Sau Kiem Toan Nam 2013 tài liệu, giáo án, bài giảng ,...

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HAMICO

*****

Sd'; 0B /2014 /KSH

"V/v: Gidi trinh bdo cdo tdi chinh

chm ki6m todn vdi BCTC aa fi€m todn,'

Hd Nam, ngey 02 thang 4 nam 2014

Kinh qhi: s6 ctAo DlcH cHUNG KHoAN Tp Hd cHi MINH

Cong ty cd phdn Tap doan khoiing s6n HAMICO xin tr6n trong c6m on su quan tAm

giup d0 cira Sd giao dich trong thoi gian qua vd rdt mong nhAn drloc srJ girip d6 c1a 56 giao dich trong thdi gian t6i.

Qua b6o c6o tdi chinh nF,m 2013 cOa chung tdi de duoc kidm toan b6i Cong ty TNHH

kidm to5n Kreston ACA Viet Nam, chung toi thdy sd li6u tr6n b6ng cAn ddi kd to6n chrra kidm to6n vd sd lieu tron b6ng can ddi da duoc kidm to5n c6 su ch6nh l6ch nhrl sau:

l So li6u ch6nh l6ch tr6n Bing cdn ddi kdtofn:

ISlCr 9q)l - zxxt

t\tcK.- I<slII

Chiti6u

Tr6n b6ng CDKT d5 drJoc kidm toan

Tren b6ng CDKT chrra kidm to6n

Ch6nh l6ch

(2) - (3)

o/otdng

(siAm)

-5_'

T16 trrr6c cho ngtroi b6n 196.454.000 146.454.000 50.000.000

-{q6/"-Tai s6n cd dinh hfru hinh 133.201.844.837 134.465.703.212 (1.263.858.375) _4 0/^

Hao mdn lu! kd h0u hinh (36.186.373.733) (34.e22.515.358) 1.263.858.375 3,6% Chi phi tr6 tnr6c ddi han 1 .232.161.064 1.553.397.518 (321.236.454) -207/" Vay va no ngSn han 100.990.515.946 99.439.515.946 1.551.000.000 1,55%

Phai tra nguoi b5n 10.730.038.805 10.6B0.038.805 50.000.000 0,460h

Vay va nd diri han 13,176,000.000 16.392.000.000 (3.216.000.000)

-19rk-Loi nhudn chr.Ia phAn phdi (4.6ee.447.043) (4.779.352.214) (79.905.171) -t,t;t"

- Didu chinh tang khoAn tri trudc cho ngudi brin vd didu chinh tang khoin phii trri

cho ngudi b6n 50.000.000ddng do kd toi4n hach toi4n nhdm ddi tucrrg cong no

- Didu chinh gi6m tdi s6n cd dinh, di6u chinh tdng hao mon tu! kd 1.263.858.325 ddng

do kidm to6n tinh bd sung phdn khdu hao c0a Nhd mriy gach HAMlco I trong thdi gian

tam ngrtng sAn xudt

- Diduchinhgi6mchi phitrAtrtJ6cddi han 32l.23G.454ddngdokidmtoiintinhbdsung

ti6n thue dat c0a cong ty ndm 2013

- Didu chinh tdng kho6n Vay vd no ngSn han 1.551.000.000 ddng do : kidm toan phan

loai khoan No ddi han ddn han tr6 : 3.216.000.000ddng, k6 toan hach to6n nhdm tai

kho6n 1.665.000.000ddng

- Di6u chinh gi6m kho6n Vay vd no ddi han 3.216.000.000 ddng do

kidm to6n ph6n toai

kho6n No ddi han ddn han tr6.

- Di6u chinh tSng loi nhuan chua phdn phdi 29.90 s.171 ddng do di6u chinh tang gi6m

c5c kho6n muc tr6n.

ll so li6u ch6nh r6ch tr6n Bing kdt qui hoat d6ng s6n xu6't kinh doanh:

chiticu

Tren b6ng kdt qu6 HDKD dd dtJoc

kidm to5n

Tren b6ng kdt qu6 HDKD chLra kidm

to6n

4

KI

Chenh l6ch

(2) - (3)

%tdng (gian /f,

(i

i{

I'

\3

Gi6 vdn b6rn hdng 48.659.028,930 47.142.230.778 1.516.798.152

3,2%

Chi phi tdi chinh(tdi vay) 7.115.902.478 8.780.902.478 (1.665.000.000)

(1e%)

-

t"/;

nghiep

3.479.658.316 3.411.361.639

,

68.296.677

Loi nhudn kd toan tru/6c vd

sau thud

1.890.648.642 1.E10.743.471 79.905.171

4,40/o

ru

/ol

j

Didu chinh ting Gia vdn hang bitn 1,516.798.152 ddng do kidm to6n tinh bd sung khdu

hao tdi s6n Nhd m6y gach HAMlco I trong thdi gian tam ngrlng s6n xudt va tidn thud

ddt crja c6ng ty ndm 2013

- Didu chinh gi6m Chi phi tdi chinh(chi phi 16l vay) 1.605.000.000 ddng do ke to-rn c6ng

ty hach to5n nhdm trJ chi phi tr6 g6c vay sang chi phf ldi vay

- Didu chinh tdng chi phf qu6n l1i doanh nghiep 68.296.622 ddng do kidm toern tinh bd sung phdn khdu hao tai s6n khu vdn phdng Nhd may g?ch

- Didu chinh t6ng loi nhuAn kd to6n tru6c thud vd sau thud 29.90s.171 ddng do di6u chinh tdng gi6m c6c khoAn muc tr6n.

lll Sd liQu didu chinh tr6n Bdo c6o Luu chuydn tidn t6

Chi ti6u

Tr6n b6ng LCTT

dd duoc kidm toan

TrOn b6ng LCTT

chrla kidm to6n

Ch6nh lech

(2) - (3)

Ti6n thu trr b6n hdng, cung

c6'p dich vu

71.420.258.965 79.137.007.203 (7.716.748.238)

Tidn chi tr6 ngrroi cung cdp

hdng ho5 dich vu

(67 .239.124.718) (73.03e.124.718) (5.800.000.000)

Ti6n chi trA tdt vay (7.115.e02.478) (8.780.e02.478) (1.665.000.000)

Ti6n thu khac ttr hoat dong

kinh doanh

4.524.781.432 5.324.781.432 (800.000.000)

Tidn chi khac cno frogt Ogng

kinh doanh

(1.347.462.47e) (3.264.210.717) (1.916.748.238)

Ti6n thu trJ thanh lli, nfulgng 800.000.000 800.000.000

lren

nhdn

vay ngdn han, ddi han 150.106.570.742 151.715.481.923 (1.608.e1 1.181)

Ti6n chi tr6 no gdc vay (125.094.679.478) (125.038.5e0.65e) (56.088.81e)

(1,1%)

(0,44%)

Didu chinh gi6m thu tidn ban hdng, cung cdp dich

didu'chinh gi6m chi tr6 nguoi cung cdp hdng hoar

chinh gi6m tidn'chi khac cho hoat dong kinh doanh

loai c6c but toan bD trtr c6ng no.

vu 7.716.748.238 ddng Ddng thoi dich vu 5.800.000.000ddng, didu

1.916.748238 ddng do kidm toan

Di6u chinh gi6m chi tra lai vay 1'665.000.000 ddng do kd to6n hach to6n nhdm tai

kho6n ttJ tidn t6i sang tidn gdc

a

Didu chinh gi6m tidn thu khdc tu hoat ddng kinh doanh va di6u chinh tang tidn thu tu

thanh lf, nhuong b6n tdi s6n do kidm todn ph6n roai lai ngu6n thu.

Didu chinh gi6m tidn vay ngdn han ddi han nhdn drroc 1.60g.91 1.181ddng, di6u chinh

gi6m ti6n chi tr6 no gdcvay 56'08s.819 ddng

do kdto6n hach to6n nhdm tdi kho6n

tu ti6n gdc sang tidn tdi

Cdng ty chtjng t6i xin tr6n trong cdm on!

* Noi nhdn :

- Nhu tr6n

- Luu VT

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