Cong t y C 6 phan Vang bac £8 quy Phu NhuanBAaGAo GOA BAN GIAM£OG Ban Giarn doc Gong tyGophfln Vang bac£a quyPM Nhuan "Gongty" trinh bay baocao nay vabao cao tai ehlnh rlengell a Gongtye
Trang 1Cong ty C6 phan Yang bac Ba quy Phu Nhu~nBaD CaDtai chinh rieng
Ngay 31lhang 12 narn2013
Trang 2Cong ty C6 pha n Va ng bac £)a q uy Phu Nh uan
Ml)C Ll)C
Thong lin chung
Bao cao cua BanGiarnd6c
Bao caoki~mloan doclap
Bang can d6i kil loan rieng
Bao caokill quahoatdong kinh doanh rieng
Bao cao luuchuy~n li~n I erieng
Thuyil l minhbao cao laichinhrieng
Tran g
123-45-67
8- 9
10 - 36
Trang 3Cong ty ce pha n Y ang bac £)a q uy P hu N hua n
THO NGTIN CHUNG
CONGTY
Cong ty Co ph<'m Vang bac £la quy PhO Nhuan("Cong ty") la cong ty co ph<'ln duoc thanh I;!)p theeluat Doanh nghiep cua Viet Nam thee Gi~yChCrng nhan £lang ky Kinh doanh so 0300521758 do SaK,§ hoach va£l<'lu tuTha nh phDHo Chi Minh cap vao ngay 2 thang 1narn2004, va cacGi~yChCrng
nhan£lang ky Kinhdoanh ai{,u chinh
Cong ty alJ'Q'cniem y,§tt<;li SaGiao dich ChCrngkhoan Thanh phDH6 Chi Minh k~tCr ngay 23 tha nq
3 narn2009 thee Quy,§tdinh so 129/£lKNY do Tong Giam aoc Sa Giao dich ChCrn g khoan Tha nhphDH6 Chi Minh kyngay 26tha ng 12narn 2008
Heat aong chinh trong narnhien tai cOa Cong ty la kinh doanh vanq,bac, nO' trang va oa quy, va
xuat nhap kh~u nO'trang biing vanq,bac va aa quy
Cong ty co tru sa chinhloa lac tai so HOE,£llJ'c'm g Phan£lang t.uu ,ouan PhONhuan,Thanh phD
H6Chi Minh,VietNam Ngoai ra,Cong ty c6 mottram sau mu oi lam (165) cu a hang tealactaicac
tinh thanh khac nhau aViet Nam
HQIDONG QuANTR!
cacthann vien Hoia6n gQW3 ntritrong n arnvavao ngay I;!)pbao cao nay nhlfsau:
BaPharnVOThanhGian g
Ba Nguyen ThjHiron q Giang
Thanh vien
Thanh vien
Thanh vien
Tha nhvien
bo nhiern ngay2 thang4 nam 2013
tCrnhiernngay 2thanq 4 narn2013
Cac thanh vienBanki~m soat tronq na rnvavao ngaylap baocao nay nhu sau:
Ong Pha rnVa nTan
Ba NguyenNgoc Hue
eng Tran Van Dan
BAN GIAM DOC
Trnan gBan ki~mscat
Tha nhvlenThanh vien
cactha nhvien BanGiarnaoc trong narnva vao ngay lap bao cao nay nhu sau:
PhDTongGiam aoc
NGlfOID~I DI~NTHEO PHAp LU~T
NglJ'oi daidienthee phap luat cua Cong ty tron g narnva vao ngay lapbao cao nay la Ba CaoTh]
NgocDung
KIEMTOAN VIEN
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Trang 4Cong t y C 6 phan Vang bac £)8 quy Phu Nhuan
BAaGAo GOA BAN GIAM£)OG
Ban Giarn doc Gong tyGophfln Vang bac£)a quyPM Nhuan ("Gongty" trinh bay baocao nay vabao cao tai ehlnh rlengell a Gongtyeho narn tal ehlnhket tnuc ngay 31thanq 1 n rn 2013
TAACH NHI~M COA BAN GlAM DOC DOl valBAa cAo TAl CHiNH RII~NG
Ban Giarn doc chjutrach nhiern dam bao baocao tal ehlnh rieng eho tCfng nam ke toan phan anhtrung thucva hop Iy linh hinh tal ehlnh rieng, ket qua heat dong klnh doanh rieng va tinh hinh luuehuyen.len te rieng ella Gongty trong narn,Trang qua trinh lap bao cao talehlnh riengnay,BanGiarn doc can phai:
~ Il!a choncac ehinh sach ketoanthleh hopva ap dungcac chlnh sach nay mot each nhflt quan:
~ thuc hien cacdanhgiava uoc linh mot each hop Iy va than tronq;
~ neu ro cac chuan rnuc ke toan ap dung eho Gong ty co dlfQ'e tuan thll hay khong va tflt canhfrng sai leehtronqyeusoval nhfrng chuanrnucnay da duo c trinhbay vagiai thleh lrang baocao tai ehlnh rieng;va
~ lap bao cao taiehlnh rieng tren co sa nguyen tacboatdong lientuc IrCf trlfa ng hop khongtheehor~ng Gong ly se tieptuc hO"1dong
BanGiarn doc chiu trach nhierndam bao vieccac so sachke loanlhiehhop dlfQ'elu'ugifr de phananh linhhinh tal ehlnh rieng ella Gong ty, voi rnuc doehlnh xac hop Iy,tai b ~lkytha i diem naovadam bao r~ng cac so sach ke toantuan thll voiche do keloan da dlfQ'e ap dung.Ban Giarn doceOng chiu trach nhiern ve viec quan Iy cac tai san ell a Gong ly va do d phai thuc hien cac bienphapthleh hop dengan chan vaphat hien cachanhvigianIan va nhfrngvipharnkhac,
Ban Giarndoc camket r~ngGong ty da tuan thll nhfr ngyeucau neu tren trong vieclapbao cao taiehlnh rieng kern theo
CONG BO COA BAN GIAM DOC
Theoy kienella BanGiarn doc,bao cao tai ehlnh rlengkemtheo phananhtrungthl!evahQ'p Iy tinh
hi nhtai ehlnh rieng ella Gong ty vao ngay 31 lhang 12 nam 2013, ket qua ho"t dong kinh doanhrieng va linh hinh IlfUehuyen lien te rieng eho nam taiehlnh ket thue eilng ngay phil hQ'p va i caeGhu<\n ml!e ke toan, Ghe doke toan doanh nghlePViet Nam va caequy dinhphapIycOlien quanden vieelap va trin hbay bao caolaiehlnhrieng
Gongtyla eongtym", ellacaeeongtycon dlfQ'e trinh bay t,,1 Thuyet minh so 11.1ell aThuyet minhbaocao taiehlnhrieng,va Gong ty dang trong qua trinh hoanthanhbaocao laiehlnhhQ'p nh<\t ellaGongtyva cae eongtycon ("TaPdoan")ehonam tai ehlnhketthue ngay 31 thang 12 nam 2013 ddap LYngcaequy dinhve eong bo thong tin hien hanh
aO NgQe Dung
TongGiamdoc
Trang 5Building a better
wo rking world
28th Floor Bltexco Financial Tower
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Kinh gwi: QUI' Co dong Cong ty Co phiin Vang bac Da quI' PhuNhu~n
Chung toida ki~m loanbaoCaD talchinh rieng kern lheocua Cong lyCo phan Vang bac£Ja quyPhuNhuan("Cong ty")dU'Q'c l;;ipnqay10 thanq3 narn 2014vadU'Q'CtrlnhbaylCrtrang5d{,n lrang 36baog6m bang can d6i k{, toanrieng tai ngay 31 1hang 12narn2013, bao CaD k{,l quahoatdong kinhdoanh rieng va bao CaDlu uchuye n tienIi)rieng cho narntal chinhket thuc cunq ngay,vacacthuyetminhbao CaD lai chfnh rieng kernlheo
Trechnhi~mcua Ban Giem a6c
Ban Giam d6c chiu trach nhiem ve vieclapvalrinh baylrung thu c va ho pII'bao CaDtal chinh riengcua Conglylheo cac Chuan rnu c k{,loan,Ch{,do k{,loandoanh nghii)pVii)l Namva cacquydjnhphapII' c6len quan d{,nviec l;;ipvalrinh baybao CaDtal chlnhrien gva chiutrach nhiern ve ki~mscatnoi borna BanGiarn docxacdinhla can lhield~dam bao choviecl;;ip valrinh baybao CaD tal chlnhrieng khongc6 saisot trong ye udogianlanhoacnham Ia
Trec t:nhi~mcua Kiem toan v ien
Trac h nhiern cuachunq loila duaraI' kienve bao CaDlai chi nh rieng dl,J'atren k{,l qua cuacuoc ki~m
loan.Chung 101d tien hanh ki~mloanlheocac Chuan rnuc ki~mloan Viet Nam Cacchuan rnucnayyeucauchunq loituan lhu chuan rnvc va cac quydjnhve dao dCrc nghenghii)p,la p ke hoachvathuchien cuoc kiemloan dedat dU'Q'c Sl,J' dam baoho pII' ve vieclieu bao CaD talchinh rieng cuaCong lyc6 c6nsaisot tronq yeu haykhOng
Congvieckiern loan bao g6m thuchien cac lhu tucnharnlhu thapcac biingchiJ'ngkiem loan ve cac
solieu vathuyetminh trenbao CaDtal chinh rienq,Cac lhutuc kiem loan dU'Q'cll,J'a chondualrenxeldoan cuakiemloan vien,baDg6m danh gia rui ro c6 sais611rong yeu lrongbaD CaD lai chinh rieng dogianl;;inhOac nh~m Ian.Khi lhl,J'chii)ndanh gia cacrui ronay,ki~mloanvien da xemxel ki~msoalnoj bo cua Cong lylienquand{,n vii)c l;;i p valrinh bay baD CaD lal chinhrieng lrunglhl,J'c,hQ'p II'nhiimlhiet ke cac thu luckiem loanphu hQ'p voi llnh hinh lhl,J'cl{" luynhien khong nhiimmuc dich dU'a raI'ki{,nvehii)uqua cuakiemsoal noibo cua Cong ly.Cong vii)c kiem loan cOngbaDg6m danhgia linhlhich hQ'p cua cacchinhsachk{,loandU'Q'c apdungvalinh hQ'pII' cuacac U'ocl nhkeloan cua BanGiam doc cOng nhU' danh gia vii)c lrinh baylongl h~ baD CaDlai chinh rieng
ChUng loilin lU'angriing cac biingchiJ'ngkiem loanrna chung loida lhu lh;;ipdU'O'clad~y dU va lhichhQ'pd lam cO'sachoI' ki{,nkiem loan cua chung loi
Trang 6B uild ing a better
wo rking w or ld
Y kitm c ua Kiem toan vien
Theo 'Iki~n cua chung toi,bao cao taichinh rieng oa phan anh trung thuc va hop 1'1, tren cac khiaearth trongy~u linhhinh taichlnhriengcua Congtytaingay31 thang 1 narn 2013, cOng nrur k~tquahoat oong kinh doanhriengva tlnh hinh 111Uchuyenti~nteriengcho narntai chinh k~tthuc cung ngay,phuhop voicac Chuan rnuck~ toan,Ch~00k~toan doanhnghiePViet Nam va cac quydjnh phap1'1
co lien quano~n viec lap vatrlnh bay baocaotal chinh rieng
V an cI ek hac
NhU' oatrinh bay &Thuy~tminh s6 1 1 cuabao cao tai chi nh rienq,Cong ty113congtyrne co caccongty convaCong ty oang Irongquatrl nh hoanthanh bao cao tai chinh ho pnh;!\t cuaCong ty vacac congty con(Tap doan")cho narntatchinhk~tthuc ngay 31thang12narn 2013 oll daplmg cacquy dinhv~cong b6thongtinhienhanh,Ngl1ai SlYdung can doc bao caotal chinhrieng nay cunqvoibao cao talchinhno p nhat cho narn taichinhk~tthuc ngay31thanq 12narn 2013 ollco oU'qcoAy00thOngtinv ~linh hlnh tai chinh hop nhat,k~ tqua hoat oongkinhdoanh hopnh;!\1va tlnh hlnh111 Uchuyenli~n Ie hop nhat cua Tapdean
Le VOTrl1angKillm loanvlenGi;!\yCNElKHN killm loan
so:1588-2013-004-1
Thanh pho H6 Chi Minh,Viel Nam
Ngay10 thanq 3narn2014
Trang 7C6ng ty C6 p han Vang bac Da quy PhD Nhuan
BANGCAN £lOIKIOTOAN RIIONG
ngay 31 tnanq1 nam2013
B01-DN
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100 A. TAl SAN NGAN H~N 1.379.015 621.494 1.330.782.459.828
110 I Ti lm v acackho {m t mYng
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139 4 DI,J'phOng pMi lhungim
158 4 Tai san ngilnhan khac 8 11.637.562.458 10.815.908.720
200 B TAl SAN oAIH~N 1.182.123.245.334 1.157.957.771.650
220 I Tai sancor!inh 435 780 25 7.899 430 783 713.152
221 1 Tai sanC6dinh hiiu hinh 9 144.424.011.617 140.213.893.732
251 1 £l ~uIII vao eOngtycon 158.608.529.680 20.000.000.000
252 2 £lauIII vao eOngtylienk~l 91.866.300.000 230.474.829.680
258 3 £lau III dai hankhac 513.306.408.400 513.241.408.400
259 4 DI,J' phonqgiamgiadau III
Trang 8Conq ty Co phan Vimg bac £)13 quy Phu Nhuan
BANGCA N 861 K~ToAN RI~NG(tiep theo)
ngay31 thanq 12 nam 2013
B01-DN
VND
311 1 Yay ngan han 13 925.178.526 976 1.008.230.455.000
312 2 Phaitra ngU'ai ban 14 103.305 627.870 52.229.751.036
313 3 NgU'?,i muatra tien truoc 8.343.390.595 1.737.185.759
314 4 Thue va cac khoa n phai
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315 5 Phai trang U'ai lao dong 2.603.495.793 7.429.542.220
319 7 Cac kh,?anpha! tra, phai
nop ngan han khac 16 39.134.459.991 37.842.561.332
323 8 Quy khen thU'ang, phuc 19'i 3 .940.7 16.94 7 7.750.977.681
330 II N g' difli h?n 130.0 09 321.149 170 781 950 500
440 TONGCQN GNGUQNVON 2.561.138.86 6.828 2.488.740.231.478
CHI TIEU NGOAI BANG CAN£l01 KE ToAN
56.930
9.949
iNgQc DungT6ng Giarndoc
Trang 9Cong ty C6 phan Vang bac Da quy Phu Nhuan B02-DN
BAocAo K~T QuAHOATDONG KIN H DOANH RII~NG
ch narn talchinhket hucnqay3 lhang 1 nam2013
02 2 cac khoan giam tru- doanh thu 19.1
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21 6 Doanhthu hoatdc)ng tai chinh 19.2 26.361.074.079 116.573.764.623
22 7 Chi phi tai chinh
23 - Trang d 6: Ch i ph llai vay
24 8 Chi phi ban hang
25 9 Chi phi quanIy doanh nghi~p
30 10 Lgi nhu~nthuiin tiPhoatdc)ng
(216.893.802.677)
(76.960.569.576)
266.139.229.046
31 11 Thu nhap khac 1.485.358 375 30.696.998.183
32 12 Chi phi khac
40 13 Lgi nhuan khac
50 14 Lgi nhuan truocthu~
51 15 Chi phithu~TNDNhi~n hanh 23.1
Trang 10C6ng ty Co phan Va ng b ac Da q uy P hu Nhuan
sAo cAouru CHUYE:N TIE:N TERIENG
chonarntatchinhketthuc ngay3 thanq12narn 2013
S03-DN
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HOAT £lONG KINH DOANH
fJ ieu chi nh choe sckhoen:
08 LQ'i nhuan tiP.hoat dQng kinh doanh
trlJ'C1Cthay doi von 11J'u dQng 301.671.862 520 322.860.101.336
09 (Tang)giam cackhoan phaiIhu (1 762.570.378) 10.314.367.610
10 (Tang) giamh ngI bn kh (199.108.697.580) 158.101.311.251
11 Tang (giam) cac khoan phaiIra 44.701.094.324 (128.594.047.212)
1 (Tang)giamchi phiIratruoc (9.624.872.134) 9.182.937.572
25 Ti';'nchidtlu Ilf gop von
vao dan vi khac (65.000.000) (38.496.250.000)
2 Ti';'n thu 10.IhanhIydtluIlf
gopvonvao dan vi khac - 110.250.000.000
27 Ti';'nthullicoIlYCva lail';'nglri 16.447.365.287 6 717.740.426
3 LlJ'U chuy';'nti';'nthu.an(siPd'o!ng
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HOAT £lONG TAl CHiNH
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hoat dono tai chinh 1181.429.742.875\ 1290 771.307 837\
Trang 11C ong t y c e pha n Va nq bac £) 8 q uy P hu N huan
BAa cAo LlYUCHUY~NTl ~ NTI; RIENG(tiepthea)
cho namtaiehlnh ket thucnqay 31 thanq 12n rn 2013
50 (~iam) t~ngtienvii tuonq dU'O'ng
tien thuan trang narn (173.356.737.309) 39.952.782.837
60 Tienva tU'O'ng dU'O'ngtien
61 Anh hU'an!j cuathay dbity gia hOi
70 Tienvii tU'O'ng dU'O'ng tien
cuOi nam 4 292.923.008.187 466.279.745.496
/?1DU'O'ngQu -ang Hili
NgU'6'; lap
Ngay 10thang 3narn 2014
8;;\ng iLa;
Ketoan trU'ang
Trang 12Cong ty ce phan Vang bac 88 quy PhD Nhuan
THUY~TMINH BAo cAo TAlCHI NHRII~NG
vimngay va cho nam tai chinh kllt thucngay31 thanq 12 narn 2013
Cong ty dLYQ'c niern yllt tai SaGia.odjcnC~ung khoan Thanh ph6 H6 Chi Minh k,§ tCr ngay
23 thang 3 narn 2009 thea Ouyet dinh so 129Jf)KNY d T6ng Giarn d6c Sa Giao dich
ChLYngkhoan Thanh ph6 H6Chi Minh ky ngay 26 thang 12narn 2008
Hoat d¢ng.chinh trong narn hi$n tal cua Cong ty la kinhdoanhvanq, bac,nO' tra ng va da
quy,va xuat nhap khoflu nO'trang bang vang,bac va da quy
Cong ty co tru sa chinh toa lac tatso 170E,DLY6'ng Phan Dan g LLYu , o uanPhu Nhuan,
Thanh ph6 H6Chi Minh, Vi$t Nam.Ngoaira , Cong ty co mot tramsau rmrotlam (165) cCra
hangtoa lactaicac tinhtha nh khac nhauaVi$t Nam
S6 ILYQ'ng nhan vlencua Co ng ty t"i ngay 31thang 1 narn2013 la 2.207 (31thanq 12 narn2012: 2.172)
2, COO 56'TRiNH BAy
2,1 chutmm!J'C va ChfJ dg kfJ toa n ap dr,mg
Bao cao tai chi nhrieng cua Cong ty dLYQ'c trinh baybiing d6ng Vi$t Nam ("V ND") phu hopvoi chll d¢ kll toan doanh nghi$p Vi$t Nam va cac Chua n rnu c kll toan Vi$t Nam(CMKTV N")do B¢Tal chinhban hanh theo:
Quyllt dinh s6 149 /2 001lQD-BTC ngay 31 thang 12 na rn 2001 vt'!viec ban hanh bonChuan mLYCKll toan Vi$t Nam (DO'!1);
Quyllt dinh s6 165/200 2/QD-BTC ngay 31 thang 12 narn 2002 vt'! viec ban hanh sauChuan rnu c Kll toa nVi$t Nam (DO'!2);
Quyll t dinh s6 234/2003/QD-BTC ngay 30 than g 12 narn 2003 vt'! viec ban hanh sauChuan rnuc KlltoanViet Nam (DQ't3);
Quyllt dinh s6 1212005/QD-BTC ngay 15 thang 2 narn 2005 vt'! vi$c ban hanh sauChua n rnu cKll toa n Vi$t Nam (Dot4);va
Quyllt dinh s6 100/2 00 5/QD-BT C ngay 28 tha ng 12 narn 2005 vt'! viec ban Mnh b6nChuiin ml,J'CKll toan Vi$t Nam (Dot5)
Theod ,bang can d6ikll toan rit'!ng,bao cao ket qua ho" t d¢ng kinhdoanh rieng,bao caoILYU chuy,§ntit'!nt$ rieng va cac thuyllt minhbao cao tai chinh rieng dLYQ'c trinhbay kem theo
vavi$cSlrdung cacbao cao nay khong danhcho cac d6i tLYQ'ng khong dLYQ'c cung coflp cacthong tinvt'!cac thu tuc,nguyen tilc,va thong 1$ kll toan t"i Vi$t Nam va han nO'a khongdLYQ'c chu dinh trinh bay tinh hinh tai chinh, kllt qua ho"t d¢ng kinh doanh va ILYU chuy,§ntit'!n t$ theo cac nguy en tilc va thOng 1$ kll toandLYQ'c choflp nhan r¢n g rai acac nLYa c valanhth6 khac ng0<3i Vi$t Nam
Gongty la cong ty mf;! cua cac cong ty con dLYa ctrinh bayt"iThuyet minhs6 11.1 va Cong
ty dangtrong qua trl nh hoan tMnhbao cao tai chin h hQ'pnh~tcua Gong ty va cac cong tycon ("TaP doan") cho nam tai chl nhkllt thuc ngay 31 thang 1 nam 2013 d,§ dap ung cacquy djnh v con gb thong tinhi$n hanh
NgLY6'i S lrdung nen doc bao cao tai chlnh rieng nay cung vai bao cao tai chfnh hQ'p nhofltcua TaPdoan cho nam tai chinh klltthuc ngay31 thang 12nam 2013 d,§co dLYQ'cthong tin
d~y du vt'! tinh hlnhtaichlnh hQ'p nhoflt,kllt qua ho"t d¢ng kinh doanh hQ'pnhofltvatlnh hinhILYU chuy'§ntit'!nt$hQ'pnhofltcuaTaPdoan
Trang 13Co ng t y ce phan Va ng bac Bc'! quy Phu Nhuan
TH UY~TMINH BAo cAoTAl CHINH RIENG(tiep lheo)
vao ngay vachonarn taichinhk~l lhUcngay 31lhang12 narn2013
2 coso'TRiNH sAy(li~plheo)
BOg-ON
Hinh IhCrcsok~loandlfO'C apd~ngcua Cong ly laNhal ky chung
Nien.do k~loan cua Congty apd~ngcho vieclap bao cao taichinh riengICrngay 1 thanq 1
vakel l huc ngay 31 lhang 12
Bao cao taichinh rieng duoclaPb~ng dan vili~n Ie SlYd~ng lrong k~loancua Congty la
VN8
3 TOM TAT cAc CHINHSACH KE ToAN CHU YEU
Ti~n va cac khoan tu onq dlfa ngli~n bao gom li~n rnattai quy, li~n glYi ngan hang,vanq,
cac khoand~ullf ngan hancolhai hangoc khong quab thanq, c6 linh lhanh khoan cao,
c6 kha nang chuye n doi d dangthanh cac IlfO'ng tien xac dinh va khong c6 nhieu rui ro
lrang chuyen doithanhli~n
cac khoan phailhu dlfO'Clrlnh baytren bao cao tal chinhrienglheogia tr]ghisocac khoan
phailhu ICf khach hang va phal lhukhac saukhi canIrCf cac khoan dl,J' ph6ng dlfO'C lapcho
cackhoan phailhu kh6doi
OI,J'phongn phailhu kh6 doi lhi! hien phan gialricuacac khoanphai lhurnaGOng ty dl,J'
ki~n khong co kha nanglhuhoitai ngayk~llhUcky k~loan narn.Tang boac giam sodlf tai
kh andl,J' phong diroc hachloan vaochi phi quan Iy doanh nghieP lrangnam
Hang Io khodlfO'Cghi nhan theo gia thap han giiia gia thanhdi! dlfa moi san pharnd~nvi
lrivadi~ukien hien talva gial~ thuan co lhi! thuchiendlfO'C
Gia lri thuan c6 lhi! Ihl,J'C hien diroc la gia ban uoclinh cua hang Ion kho lrong di~u kien
kinhdoanh binhlhlfanglrtf chiphilfac Unhdi! hoanlhanh vachiphi ban hang lfac Unh
GOng ty apd~ng phlfa ng phap kekhailhlfangxuyen di! h(lch loan hang Ion khovai giaIii
dlfO'Cxac dinhnhlf sau:
Nguyenval lieu,hanghoa va
khac
Thanh phfl m,vachiphisan
xUfll,kinhdoan hda dang
- chi phi mua lheo phlfang phap binh quan gia
quy~n
gia vonnguyen val lieu va lao dong Irl,J'c li~p cong
chi phi san xufll chung co lien quandlfO'C phan bodl,J'a lren mCrc do hO(l1 dc;.ng binh lhlfa ng lheo
phlfang phapbinhqUEln giaquy~n
0 1)' phO ng c ha ha ng t6 n kha
OI,J'phong cho hangIon khodlfO'Clrich lap cho ph~n gialridl,J'ki~n bi Ionlh~ldo cac khoan
suy giamlrong gia lri (dogiam gia,hlf hong,kemph~m chfll ,loilha iv.v.)c6 lhi! xay ra doi
vai hang hoa,nguyen val lieu,lhanh ph~m, va hang Ibn kho khac lhuoc quy~n s ahO'u cua
Gong ly dl,J'a lren b~ng chCrng hO'P Iy v~ SI,J' suy giam gia lri (li ngay k~l lhuc ky k~ loan
nam
So lang hOac giam khoan dl,J' phong giam gia hang Ibn kho dlfO'C h(lch loan vao gia von
Trang 14Cong t y Co phan Vanq bac Oil quy Phu Nhuan
THUY~T MIN HBAa cAo TAlCHINH RI~NG(tiep thee)
vaongay vacho narntai chl nh ket thuc ngay3 thang 12narn 2013
3 TOM TAT cAc CHiNH sAcH K~ToA NCHUY~U(tlep thee)
Cac chiphi mua sam,nang capva d6i rnoital san c6 dinhdl1Q'c ghltang nguyen giacua tal
san va chi phi bao tri,slYa chfra dl1Q'c hachtoan vao bao cao ket qua heat d¢ng kinh doanh
rieng khlphat sinh
Khi tal san c6 dinh dl1Q'cban hay tha nh Iy, nguyen gia va gia tr] khau hao hay giatr]khautrCr lOy ke du o cxoa s6 vacac khoa n lai1 phat sinh dothanh Iytai san dl1Q'chachtoan vao
bao cao ket quahoat d¢ng kinh doanh rieng
Q uy Eln stYd vng c1Jt
QUYI~," sO> dung dat dl1Q'cghi nhanla talsan c6dinh vo hlnhtren bang can d61 ke toan riengkhi Congtynhan dl1Q'cgiay chCrngnhan quyen sO> dung dat Nguyen gia quyen sO> dung datbao g6m tat ca nhlingchiphi co lien quan true tiep dim viec dua talsan vaotr<;lng thal sllnsang de sO> dung v khon g duoc khautnr vi quyen sO> dung dat co thai gian SlYdung taudai
3.5 Kh Ju hao va khtlU tr o
Khau hao vakhau trCr taisan c6 djnh hCfu hinhva tal san c6 dinh vo hinhdl1Q'c trlchtheophl1O'ng phap khau hao dl1a ng !hang tra ng suetthoi gian hliu dung 110 Clfnh cua cac tai
sannhusau:
Nhaco>a vavat kien true
May moe,thietb]
Phl1O'n gtien van tai
Thietbjvan ph6 ng
Phan rnernmay linh
3-25 narn3-15nam
3 7 Chi phi tra trlJ'&c
Chi phltra trl10 cbao g6m cac chi phitratmoc ng,1m h<;ln hoi;lcchi phi tra w&c dai h<;ln trenbang can d6iketoan rieng va dl1Q'c phan b6 tran khoang thaigian tra tmoc hoi;lc thaigiancac IQ'i Ichkinhte tl1O'ng Crng dl1Q'ct<;lOra tCr cac chiphi nay
Cac 10<;li chi phi saudaydl1Q'Ch<;lch toan vao chi phl tra trl1&c dal h<;lnde philnb6 vao baocaoket qua hO<;ltd¢ng kinhdoa nh rieng
~ Chi phithuetratm&c bao g6m chi phlthue dat vathue clYa hang tra trl1&c nhie unamtheecachQ'pd6ng thue hO<;ltd¢ng vadl1Q'C pha n b6theethaigian thue;
• Cong cu,dung Cu san xuatdung tren1nam co gia tli I&n;va
~ Chi phikhac dl1Q'c philn b6tCr 2 den3 nam vao bao cao ket qu hO<;ltd¢ng kinh doanhrieng
Trang 15C6ng ty C6 phan Vang bac Da quy PhD Nhuan
THUY(:T MINH BAa cAo TAl CHINHRI~NG(tiepIheo)
vao ngay va chonam lai chinhk~1thuc ngay3 thanq12narn 2013
3 TOM TAT cAc cHiNH SACH KE ToAN CHU YEU( Ii~pIheo)
B09-DN
3 8 f);1U tvvao caccong ty con
Cac khoan o~u Ilf vao cac cOng tycon rna lrang 06 GOng tynarn quy~n ki~ m scat OlfQ'C
Irinh bay theo phlfO'ngphap gia g6c Cac kh an phan ph6i lQ'i nhuan rna COng Iy nhanOlJ'Q'c ICP so loi nhuan lOy k~cuacac c6ng tyconsau ngayGOngtynarnquy~n ki~m s at
OlfQ'C ghi vao bao cao k~1 qua hoat oOng kinh doanh rieng cua COng Iy Cac kh an phan
ph6i khac OlfQ'Cxem nhu ph~ n Ihuh6icuacac khoano~ uIlfvaOlfQ'CIrCPvaogia tr]o~ u tu
Cac khoano~u Ilf vao cac cOng tylienk~1rna trong0 ~Ong tycoanhhlfang oang k~OlfQ'C
trinh My Iheophuon qphapgiag6c.Cac khoan phan phOi o i nhuan ICP s6loi nhuanthuanlOy
k~cua cac c6ngtylienkill sau ngay COngIy c6anh hlfan g oang k~OlfQ'C phan bbvao bao
cao kel qua hoatoong kinhdoanh rieng cuaCOng ty Cac khoan phanph6ikhac OlfQ'Cxem
nhlfph~nIhu h6i cac khoanO~lU1lJ' va OlfQ'CIrCP vao giatrio~utu
3.10 f)§u tv chti'Tlg khoan va cackhofm d§u tv khac
£l~uIlf chCfng khoan va cackhoano~uIlf khac OlfQ'Cghinhan Iheogia mua thucI~
3.11 D!J' phOng gilim gia d§u tv tai chinh
Dl,J' ph6ng OlfQ'C lapcho vlecgiam giatr] cuacac khoano~u Ilf vaongayk ~1thuc nien 00 k ~
loan Iheo hlJ'&ng dan cua ThOng llf s6 228/2009iTT-BTC do BoTai chinh ban hanh ngay 7lhang 12 narn 2009 va ThOng llf s6 89/2013iTT-BTC do Bo Tai chinh ban hanh ngay2 thanq
6narn 2013.Tang noacgiam s6dlf tai khoan dl,J' ph6ng OlfQ'Chachloanvao chi phitaichinhlrong bao caok~1quahoat oongkinh doanh rieng
3.12 Cae khofm pMi tra vachi phi trich tnroc
Cackhoan phaiIra va chi philrich lmoc OlJ'Q'cghi nhancho s6 li~n pMiIra lrang IlfO'ng lai
lien quan o~n hang h6a va dich Vl,loa nhan OlfQ'C khOng phl,l lhuoc vao viec COng tyoanhan OlfQ'C hOa oO'ncuanhacungcaphaychlfa
3.13 Caenghi~pv!J btmg ngoflit~
COng Iy ap dl,lnghlfong dan thea Chufm ml,J'c K~ loan Viel Nam s6 10 - Anh hlfa ng cua
viec Ihay obi tYgiah6iooai vaThong llf s6 179/2012iTT-BTC quy oinh v~ghi nhan,oanh
g;a, xu 19cac khml n chenh lech tY gia h6i ooai Irong doanh nghi~p do Bo Tai chinh banhanh ngay 24 IMng 10 nam 2012 lien quan o~n cac nghiep Vu bang ngo<;li Ie nhlf oa a
dl,lng nhal quan lrong nam lrlfoc
Cac nghiePVl,l phal sinhbiing cac oO'n vili~n Iekhac vo ioO'n vili~nIe k~loancua C~lngly
(VN£l) OlfQ'Ch<;lch loanlh:otYgia ~ iao_ic.hv ~ongayp~alsinhnghieP~1,I T<;Iingayk~ 1lhuc
k k~ loan nam,cac khoan ml,lC lien Ii;! co goc ngo<;ll Ii;! OlfQ'Coanh g,a 1<;1 1lheo tY gla mua
vao cua ngan Mng IhlfO'ng m<;li nO'i COng ty ma lai khoan l<;li lhoi oi~m nay Tal ca cac
khoan chenh tech ly giaIhl,J'cl~ pMI sinh lrang nam va chenh lech do oanh gia l<;Ii sO dlf
li~nIec6g6cngo<;li Ie cu6i namOlfQ'Ch<;lch loanvao baocaok~1quahO<;l1 oong kinh doanh
Trang 16C6ng ty C6 phan Vanq bac f)a quy Phu Nhuan
THUY~TMINH BA a cAo TAl CHINHRII~NG (tiE',p thee)
vao ngayva cho narntaichinhkE',t thuc ngay 31 thang 12 narn2013
3 TOMTAT cAc cHiNH SACH K~ToAN CHUY~U (tiE',pthee)
B09-DN
3.15 Phfm chla 19'1nhu?n
LQ'inhuanthuansau thuE',thu nhap doanh nghi(ipco thllduoc chia chocac co d6ng sau khi
dLl'Q'c El<;li hoi co dong phe duyet va sau khi da trich lap cac quy dl! ph6ng theo Elil!u l(i
Congtyva cac quy djnhcua phapluat Viet Nam
Congtytrich lap cac quy dl!phOngsautCr loi nhuan thuan sauthuE',thunhapdoanh nghi(ip
c~a Co~g tytheedl! nghjcuaHoi dongouantrivadLl'Q'C caccodongphe duyett<;lid<;lihOidong codong thLl'cmgnien,
• Quydl! ph6ng tai chinh
Quy nay dLl'Q'c trich la p dll bao v(i heat dong kinh doanh thong thLl'ang cua Cong ty
tnroccac ruiro hoacthiet haikinh doanh ,hoacdll dl! ph6ng cho cac khoan1 haythiethai nqoai dl! kil!n do cac nguyen nhan khac h quan hoac do cac trLl'cmg hop btlt kha
khang nhu h6a hoan,btlt ontrong tinh hinh kinh tll va taichinh trong nuoc hay rurocngoai
• Quydo1iu tLl' phattrilln
Quy nay dLl'Q'ctrichlap nharn phuc vu viec m arong hoatdong hoac do1iu tir chie u sau
cua Cong ty
• Quy khenthLl'angva phucIQ'i
Quy n y dLl'Q'c trich I",p dll khen thLl'ang,khuyen khich v",tchat,dem lailQ'iichchungva
nang cao dai song vatchtlt vatinhth~ncho cong nhan vienva dLl'Q'C ghinhan nhu mot
Do anh thu ban hang
Doanh thu ban hang duocghi nhankhicacrOiro trQng yllu vacac quyem sa hO'u hang h6a
da dLl'Q'cchuylm sang ngLl'aimua, hLl'ang 103 trung voivi(icchuyllngiaohang h6a
D oanh t hu cun gCil pd ich V!J
Doanh thu dLl'Q'cghi nh",nkhi djchVuhoan thanh
Trang 17Cong ty Co phan Vang bac Da quy Phu Nhuan
THUYIOT MINH BAO cAo TAlCHfNH RIENG (li';'p lheo)
vao ngay va cho narn tai chinh k';'llhUcngay 31lhang 12 narn 2013
B09-0N
3 TOM TAT cAc cHiNH SACH KE ToAN CHU YEU (li';'p lheo)
Thue thu nh;flphi~nhanh
Tai san thue lhu nhap va lhu';' lhu nhap phai n¢p cho narn hien hanh va cac narn tnroc
dLYgcxac djnh bang ~o liemd\l' ki';'ndLYgc lhu hoi ICf hoac phainop cho CCIquan thue,duatren cac rrurc lhu';' suat va caclu<;illhu';' co hi<f!uluc d';'nngay k';'llhUcky k';' loan narn,
Thu';' thu nhaphi<f!~ hanhdLYgc ghi nhanvao bao cao k';'lqua hoat d¢ng kinhdoanh rieng nqoai
tn:rtn.rang hop thue thu nhap pMI sinhlien quan d';'nmot khoanmuc dLYc,YCghi thilngvao von cM
sahCl'u,lrong tn.rcmg hop nay,thu';' thu nh<;ip hienhanhcOngdLYg c ghi nhantnrcli';'pvao vo chu
sahCl'u
Gong ly chidLYg c bu IrCf cac tal san lhu';' lhu nhap hien barthva lhu';'lhu nhap hi<f!n hanh
phaiIra khi Cong ty co quyem ho p phap dtrocbu IrCf giCl'alai san thue lhu nhap hi<f!nha nh
va ithue lhu nhap hi<f!n hanh pMi nop va Cong lyd\l' dinh lhanh loan lhu';' thu nhap hien
hanhphaiIravatai sanlhu';' lhu nhap hienhanh tren CrYsathuan
Thu';'lhu nhap hoan laidLYg cxacdjnhcho cackhoan chen h lechtam lhai taingay k';'llhUc
niend¢ k';'loangiCl'aCrYsalfnh lhu';'lhunha pcua cac tal sanva nophaiIra vagiatrighis6
cuachOng chornucdichlap bao cao tal chi nh rieng
Thu';'lhu nh<;ip hoan la! phai IradLYg c ghi nnan cho tat ca cac khoa n chenh I<f!ch tarn thoi
chiu thue,nqoai IrCflhu';' lhu nhaphoan lai phai Ira pMI sinhICf ghi nhan band~u cua mot
tai san hay no phai Ira ICf mol giao dich rna giao dich nay khong co anh hLYang d';'n loi
nhuiin k';'loan va Igi nhu<;in linh lhu';'lhu nMP (hoac 1 linh lhu';')l<;li lhai di';'m pMI sinh
giao djch
Taisan lhu';'lhu nh<;iphoanl<;Ii c~n dLYg c ghi nhiin cho lill ca cac chen h I<f!ch l<;lm lhaidLYg ckhilu IrCf,gia lrjdLYg c khiluIrCfchuy~nsangcac nam sau cuacac khoan 1 lfnhlhu';' va cac
khoanLYU dailhu';' chlfasUod~ng, khichilc chiln lrongllfa ng laise coIgi nhu<;in linh lhue de
sUo d~ng nhCl'n g chenh I<f!ch l<;lm lhaidlfgCkhiluIrCf,cac khoa n1 linhlhu';'va cac lfU dai
lhu~ chlfa sUo d~ng nay,ngo<;li IrCf lai sa nlhu';'hoan l<;Ii pMI sinhICf ghi nhii n ban d~u cua
m¢l lai san hOacng phaiIra ICf m¢l giaodjch ma giaodich naykhOng co anh hlfan g d';'nIg i
nhuan k';' loan va Igi nhu<;in linh lhu';' thu nhiip (hoac 1 linh lhu';') l<;li lhaidiem phal sinh
giaodich
Gia lrighi s6 cua lai san lhu';'lhu nh<;ip doanh nghi<f!p hoan l<;Ii phai dlfgCxem xel l<;Ii vaongayk';'l IhOcky k~loan nam va phai giam gia lrighis6 cua lai san lhu';'lhu nh<;ip hoan l<;Iid';'nmli'cbao dam chilc chiln co du Iginhu<;in linhlhu';'cho phep Igi Ich cuamol ph~nhOacloan bo lai san lh u~ lhu nMP hoan l<;Ii dlfg CsUo d~ng Cac lai san lhu~ lhu nh<;ip doanh
nghi<f!phoan l<;IichlfadlfgC ghi nh<;in lmac day dLYg cxemxel l<;Ii vao ngay k';'l IhOcnien d
ke loanvadlfgCghi nh<;inkhi chilc ch nco du Iginhuiin linhlhu~lrongllfang laide co lh~
sUod~ngcac laisan lhuelhunhiip hoan l<;Iichlfaghi nh<;in nay
Tai santhu';' lhu nh<;ip hoan l<;Iivathu';'lhu nh<;ip hoanl<;Iiphai Ira dlfgCxac dinhlhee thu';' suilld\l' linh se apd ~ng cho nien do ke loan khitai san dlfgC lhu hoihay ng pMitra dlfg C thanh
loan,d\l'alrencacmli'c lhu';' suillva luallhu';'cOhi<f!u I\l'c vaongaykelIhOcky k';' loan nam
Thue lhunhaP hoan l<;IidLYg c ghinh<;invao bao cao k';'l qua hO<;l1 dongkinh doanh rieng ngo<;li
w tn.rang hg p lhu';' lhu nh<;ip phal sinh lien quand';'nm¢l khoanm~cdlfgCghi thilngvao v~n
chusahCl'u,lrongIn.ranghg pnay,lhue lhunh<;ip hoan l<;IicOng dlfg C ghinhiin lr\l'cli';'pvao von
chusa hCl'u
Gongty chi dLYacbO lrCfcac lai sanlhu';' lhu nh<;iphoan l<;Ii valhu';'lhu nhiiphoanl<;Ii phaiIra khi
Congtyco quyen hgp pMp dLYc,YCbO IrCf giCl'alai san lhu';'lhu nh<;iphi<f!n Mnhvai hu';' lhu nhaP
hi<f!nhanh phai nopva caclai san lhu';'lhu nh<;iphoan l<;Iivalhuelhu nhiiphoan l<;IiphaiIranay
lienquan lai lhu';' lhu nh<;ipdoanh nghi<f!p dlfgC quan Iybai cOngm¢lCrYquan lhu';',hOac Cong
tyd\l' dinhlhanh loanlhu';'lhu nhiiphi<f!nhanh phaiIra va lai sanlhu';'lhu nhiiphi<f!n hanhIrEm
CO'salhu ~n hOaclhu hoitaisan dong lhai vai vi<f!c lhanh loan n phai Ira lrong ICfng kyllfang
laikhicackhoan lrQng yeucua lhuelhu nh<;ip hoanl<;IiphaiIrahOac lai san lhuelhu nh<;iphoan
Trang 18Cong t y ce phan Vang bac £)a q uy Phu Nhuan
THUY~TMINH BAa cAoTAl CHiN H RII~NG(ti§p thea)
vao nqa y vach narn taichin hk§t thucngay 31thang 12narn 2013
B09-0N
3 TOM TAT cAc cHiNH SACH KIO ToAN CHUYIOU(tiep lheo)
ThQuoc Ie veeo T h o~glri nhtLY so 2bay10/2009m -BTC hLYan gbao cao taichinh va thuyetdan apminh thongdl,ing Chuantin doirnucvaiBaocongcaoCl,iTai chinhtai chinh ~J~
(T hong tLY 210"), tai san taichi nh dLYO'c phan loai mol each phu hop,cho rnuc dichthuyetminh trong bao caotalchinh rieng,thanhtai san taichinh dLYO'c ghinhanlheo gia tri ho p 19thOng qua bao cao k§l qua hoat dongkinh doanh,cac khoan cho vay va phailhu,cacknoandtlu ILYgiG' d§n nga y dao han va talsan tai chinhsansang d~ban.Cong ty quy§ldinh viecphan loai cac talsantal chlnh nay taitha id i~mghinhan I ~Jndtlu
Taithai di~mghi nhan Itln dtlU,tal santal chln h dLYO'cxacdinh thea nguyen gia c¢ngvaichiphi giaodichtrueti§pc6lien quan
Cac tai san tal chlnh cua Cong ty bao gom tien,cac xhoan tLYa ng dLYang tien,cac khoanlien gl1ingan han,cac khoan phaithu khach hang va cac khoan phai thukhac,
Na phai tra tai chinh
NO' phaltra tal chlnh thea pharn vi cua Thong tLY210, cho rnuc dlch thuy§t minh trong baocaotai chi nh rieng, dLYO'c phan loai moteachphuhop thanh cac no pha! tratalchlnh dLYO'cghi nhanthong quabaocao k§t quaneat dong kinh doanh , cac khoa n no phaitratai chinhdLYO'cxac dinhtheo qiatrjphan bo.Cong tyxac dinhviecphan loai cacnO' phaitra tai chlnhtha idi~mghinhanItlndtl u
Tatca nophai tra tai chlnh dLYO'c ghi nhanbandtlu thea nguyen gia c¢ng vaicac chi phigiaodich tnrcti§p colien quan
NO' phaltra tai chlnhcua Cong ty bao gom cac kboan phaitra ng LYai ban, cac khoa n phaitra khac, va vay
G ia t rj sa u g hi nh (m l <in d<i u
Hientai,Thong tLY 210khOngc6hLYang dan veviecxacdinh I;;!igialricllacacc6ng Cl,i tai chinh
saughi nhanban dtlu.Do do gialrisau ghinhan band~lUclla cac c6ngC\l taichlnhdangdlfO'Cphananh thea nguyengia
Bli trifcacc 6ng C t ai c hfnh
Cactai san tai chinh va nO' phai tra tai chinh dLYO'cbCJ trCJo va gia trithutln sedLYO'c trinh baytren bang can doi k§toan rieng n§u,va chi n§u ,Cong tyco quyen hO'p phap thl!c hien viecbCJtrCJocacgia trjd dLYO'c ghi nhan nayva co 9dinh bCJ trCJotre ncasathu~ln, hOac thudLYO'ccac taisanva thanh toannO'phai tradong tha i
Cong C!' tili ch inh
Co ng C tai ch fnh - G hinn snban d <iu v atr inh bay
Tai san tai chi nh
3.17
Trang 19C6ng ty ce ph€ln Va ng bac Da q uy Ph u Nh uan
THUY~TMINH BAo c AoTAl CHiNH RII~NG (tiep thea)
vao ngay va eha narn tai ehinh ket thuc ngay 31 thanq12 narn 2013
Cackhoa ntllan g dllang tien 254.806.552.933 434.579.697.337TONGCQNG 292.923.008.187 466.279.745.496
5 PHAI THUKHAcH HANG