Limited review PNJ Consolidated FS 30.06.2012 V v1

Limited review PNJ Consolidated FS 30.06.2012 V v1 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn...

Cong ty ce phc\n Vimg bac £)a quy Phu Nhu~nCac bao cao tai ehinh hop nhal gilianiend

Ngay30 lhang 6 narn 2012

Ernst & Y ung

ill ERNST & YOUNG

Cong ty cll ph~n Vimg bac Da quy Phu NhuanCac bao CaD lai chinh hO'Pnh~l giQ>anien o¢

Ngay 30 lhang6narn 2012

Cong ty Co phan Vang bac £)a quy Phu Nhuan

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BaD caok~lqua heatdong kinh doanh hop nhtll giO'a nien do 6

Thuy~lminh baoCaDtalchinhho p nhtllgiO'a niend 9 - 43

Cong ty ce phan Van g bac D a q uy PM Nhuan

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K~ hoach va Dc\u III Thanh ph6 Ho Chi Minh cap ngay 2 tMn 1 nam 2004, va cac G i~y chung

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COngtyda du cc chinhtheeniem yet alSo' Giao dich Cherng khoan Thanh pho HoChi Minhketil

ngay 23lhang3 nam 2009 thea Quyet dinhs6 129/DKNYd Tong Giam dOCSo'Giao cich Chv ng

khoa Thanh ph H6 Chi Minhk ngay 26thanq 12nam2008

He td¢ng chinh cue COng ty la kinh doanh vanq, b c.n(i trang vada quy,va xuatn $ kh§.u nCr

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Thanh vienThanh vienThanh vlen

bo nhiem n ay 14 tha ng 4 nam2012b6nhiem n ay 1 tM ng4 nam2012b6nhiem ngay 14tMng 4 nam 2012

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PM TongGiamdoc

PMT6ngGiamdoc b6nhiem ngay 1tM ng 4 nam 2012

NGl1O'tD",IOlENTHEePHAp LU"'T

Ngl10i l1G1i di(m the phap luat cca Cong ty tron g ky va vao ngay I~p bao cao nay la Ba Cao Thi

NgocDung

KIEMTe AN VIEN

COngtvTNHHErnst& YoungVi(!t NamIttcOngty ki'; rn toan cho COngty

Cong ty C6 phan Vang bac £)a quy Phu Nhuan

BAa cAo COA BAN GIAMDOC

BanGiarn coc Cong tyCo ph~n Vang bacDa quy PhU Nhuan ("Congty") han hanh trinh bay baocao nay va cac bao cao tal chinh hop nh;j,t giii'a nien Co cua Conq ty va cac conqtycon ("TaPdoan") choky ke toansau thanq k.§tthuc ngay 30lhang 6narn 2012

TRAcH NHIE:M COA BAN GIAM £lOC £l01 VO'l cAc BAo cAo TAl CHiNH HOP NHAT GIO'A

Ban Giarncoc chlu trach nhierncam baocac bao cao tal chinh hop nh;j,t giii'a nien Co cho tling kyk.§toan phananh lrungthucvahop Iytinh hinh tai chi nh hopnhat giii'anien co, k.§t qua hoat congkinh doanh ho pnh;j,t giii'a nien Cova tinh hinh luu chuyen tiil nte hop nh;j,t giii'a nien Co cua TaPdoan.Trong qua trinh laP cac bao cao tal chinh ho pnhatgiii'a nienCo nay,BanGiarn coc canphai:

~ Il,I'a choncac chinh sach k.§toan thich hop va ap dungcac chinhsach nay mot each nh;j,tquan;

~ thuchien cac danh qia va uoctinh mot each hop Iy va than tronq;

~ neu ro cac chuan rrurc k.§ toan ap dung cho TaP dean co cU'g c tuan tM hay khong va t;j,t canhii'ngsai lech tronqy.§u so vo i nhii'ngchuan rnuc nayca cU'gctrinh bayva giai thich trongcacbao cao tai chinhhopnh;j,t giii'anienco;va

~ laP cac bao cao tai chinh hop nh;j,t giii'a nien Cotrenco sa nguyen tac hoat cong lien tuc tnrtrU'a ngho p khongthl! cho riln gTaPdoan se ti'§p tuc hoat cong

Ban Giarn cocchiu trach nhiern cam bao viec cac so sach k.§ toan thich hopduoc luu giii' cl! phananh tinh hinh taichinh hop nh;j,tgiii'a nien Co cua TaP doan, vai moe Cochinhxac hop Iy,tai b;j,t kythai cil!m nao vacam bao rilng cacsosach k.§ loantuanthu vai ch'§ Co k.§toancU'gca dung.BanGiam coc cOng chiu trach nhiem vilviec quan Iycac tai san cua TaP coan vado co phaithl,l'c hiencac bien phap thichhgp cl! ngan ch;;\n va phat hien cac hanhvi gian Ian va nhii'ng viph;;!mkhac

Ban Giam coc camk.§t rilng TaP coan ca tuan thunhii'ng yeu c ~u neutren trong viec laP cac bilocao taichinh hg p nh;j,t giii'a nien Co kerntheo

CONG BO COA BAN GIAM £lOC

Theoy ki.§ncua Ban Giamcoc,cacMo cao tai chinh hgp nh;j,tgiii'a nien Co kern theo caphan anhtrung thl,l'Cva hg pIy tinh hinh taichinh hgp nh;j,tgiii'a nien Co cua TaPcoanvao ngay 30 thang 6nam 2012, k.§t qua ho;;!t cong kinh doanh hgp nh;j,t giii'a nien Co va tinh hinh lU'u chuyl!n tiiln te hgpnh;j,t giii'anien Cocho kyk.§toansauthang k.§t thUc cung ngay phu hgp va icac Chu~nml,l'Ck.§toan

va Ch.§Co k.§toanViet Nam vatuanthu cac quycinh phap Iyco lien quan

Ngay 29 thang 8nam 2012

1111111111111 1111I11I1I1I1I"""'''~ ERNST & YOUNG

setha rn chieu :60984885 /15611643

Ernst & Young Vietnam Limited

Bitexco Financial Tower 28th Floor, 2 Hai Trieu Street

D ist rict 1 Ho Chi Minh City, S.R of Vietnam Tel : +84 8 382 4 5252

Fax: +848 3824 5250 www.ey.com

BAo cAo vs KET QUA CONG TAc SOAT XET cAc BAo cAo TAl CHiNH

HO'P NHAT GIlJA NII~N DO

Kinh giPi : Quycedong Cong ty cephlin Vimg bac Dol quy Phu Nhu~n

Ch ung t el da soa t xe t cac bao cao lai ch inh h op nh al giO'a n ien do cua Cong ly ceph an Vang bac £) a

q uy P hu Nh uan ("Co ng ly" ) va cac co ng l y c on ( "TaP dea n") dU'Q' C l rinh bay llf lran g 4 den lra ng 43 b ao

ge m ba ng can d6i k e loa n hop n hal giO'a ni en d 9 vao ng ay 3 0 lha ng 6 n arn 20 12 , va b ao cao kel qu a

h?al do ng k inh d oanh hop nha l g iO'a nle n d9 v a b ao c ao lu u c huyen li en I e hop n hat giO' a nien d9 c ho ky

ke l oan sa u lha ng kel th uc cu ng n gay va cac t huyet minh bao cao ta l chin h h o p nh al giO'a n ien d9 kern

lh eo

Viec l ap va l rinh ba y cac bao cao t al c hinh h o p nh al g iO'a ni en d9 n ay I hu9C t rach n hiern c ua Ban Giam

d6c T aP dea n Tr ach n hiern c ua c hunq l oi l a d ira r a ba o ca o n han xe t ve cac bao cao t al e hinh ho p nh al

g iO'a n ien d9 nay dua tr en ke l q ua eo ng lac sca t xet c ua c hung t oi Cac bao cao ta l e hinh h o p nh at c ua

Tap doan cho n arn lai ch inh kel t huc ngay 31 lha ng 12 n am 20 11 da dU'Q' c kie m l oan bai m 91co ng ly

k iem loan khac , pha t ha nh bao cao kie m loan ngay 8 t hanq 3 n am 20 12 , d U'a ra y kie n k iem loan chap

nha n loan ph an , Bao cao k el q ua h oat d9n9 ki nh doan h h o p n hal giO'a n ien d9 va b ao cao l uu ch uyen

l ien I e h o p nh al g iO'a n ien d9 cua T ap dean c ho k y ke l oan 6 lh ang kel t huc n qay 30 lha ng 6 n arn 201 1 ,

eO ng dU'Q' c soat xe t bai co nq l y k iem loan tr en, ph at ha nh b ao c ao ke l qu a co ng l ac scat xet c hap nh an

l oan phan ngay 15 lha ng 8 n arn 2011

Ch ung l oi da th u c hi en cong lac soa t x e t lh eo C huan rnuc k iem l oan Viel Na m 56 910 - Cong lac soa l x el

b ao cao l ai c hinh C huan m l,l'C nay yeu cau c hung lo i p hai l aP ke h Oach va lh l,l'c hi en co ng l ac s oal x e l de c6 51,1' dam bao vlfa phai ve v iec lie u cac bao cao l ai c hinh h Q'p n hal g iO'a ni en d 9 c6 c6n cac sa i s6 1lrang

ye u h ay k hong Cong lac soa l x el c hu yeu bao ge m v iec I raQ d6 i va i nMn v ien cu a TaP doa n va ap d ung

cac lhu luc pMn lich d6i vai n hO'ng lho ng l in l ai c hinh D o d , cong l ac soal xe l cu ng cap m ol m lrc d9

da m bao l hap hO'n cong l ac kie m loa n Chung l oi kh ong lhl,l' c h ien cong v iec k iem loa n n en ch ung lo i

kho ng dU'a ra y kie n kiem loa n.

un g Viel Nam

Ma i Vie l Hu ng Tran

Ph 6 T 6ng Gia m d6c

Chlr ng chi KTV 56 : D 0048/KTV

Than h ph6 He Ch i M inh , V iel Nam

Ngay 29 l hang 8 nam 2012

L e Qua ng M inh

K iem toan vien

C hlrng ch i KTV 56 : 0426 /KTV

Cong ty Co phan Vang bac £)a quy Phu Nhuan

SANG CAN801K~TOA NHOP NHAT GIO'ANI ~N 80

121 1 8~uIll' tai ehi nh nganhan 5 105.000 000 000 70.000 000.000

130 III Cac khoan phili thu

131 1 Phai lhu khach hang 6 41.541.890 264 3 634.363.771

132 2 Tra truoceho ngll'ai ban 8.436.719.707 9.06 1.955.750

135 3 Cac khoan phailhu khac 7 4 282.786.506 22.790.855.759

139 4 DI!' phonq phai lhu ngan

141 1 HangIbnkho 8 881.930.072.266 968.915.039.630

150 V Tai san ngan h {ln khae 38.013.482.111 41 137 012 039

151 1 Chiphi Ira truce nganhan 24.055.453.844 2 780.523.529

152 2 Thuegiatr] gia langduoc

154 2 Thue va cac khoankhac

phai thu Nha no o c 1.011.620.398 1.037.353.890

158 3 Taisan ngan hankhac 1 059.804.659 15.693 121.199

200 B TAl SAN DAI H~N 1.366.074.342.181 1.323.075.161.632

221 1 Taisan eb djnh hO'uhlnh 9 97.072.4 53.080 114.426.075.356

252 1 8~uIll' vaoeangly lienkel 251.699.247.300 258.31 5 155 708

258 2 8 ~uIll'dai hankhac 513.24 1.408.400 475.245.158.4 00

259 3 DI!'phonggiam giad~u Ill'

tai ehinh dai han (10.800.000.000) (21.124.532.250)

260 III Tai san dai h{ln khac 173.486.064.826 191.061.695.518

261 1 Chi phi Ira truce dai han 13 172.243.856.784 188.628.499.090

262 2 Tai san thue lhu nhap

268 3 Tai san dai han khac 195.000.000 1.514.044.244

C6ng ty ce phan Vang bac Da quy PM Nhuan

SANG CAN 861K~T o A N HOP NHAT GIO'A NIE N 80 (tiep lheo)

ngay 30 lhang 6 narn 20 12

S01a-DN/HN

VNfJ

311 1 Vay ngan han 1 1.27 5.823.892 914 604.356 835.868

312 2 Phai Ira nglfCri ban 1 59.824.488.894 123.648 989 802

313 3 NglfCri mua Ira li~ntruce 16 39 834 592 5 50 10 271.763.272

314 4 Thu e va cac khoan phai nop

319 7 c ac khoan phai Ira, phai nop

4 17 4 Quy d.t.u tu phat lri en 1 17.461 168.576 72.461 16 8 57 6

4 18 5 Quy d\!' phOng tal ch lnh 47 951 2 35 360 35 866 2 35 360

420 6 Lg inhuansau lhuechua

439 C, LO'IiCH COA cAcco DONG

cHI TIEU NGOAI BANG CAN flOI K~TOAN

Cong ty C6 phan Vang bac Da quy Phu Nhuan

BAo cAo K~TQUA HOAT DONG KINH DOANH HOP NHAT GIO'ANII~NDO

eho ky k,§ loan sau thanq k,§l thuc ngay 30 lhang 6n~m2012

Cho ky k{, toen sau thang k{,t tnucngay 30 thang 6 nam 2012

Cho ky k{,toen

seuthang Mittnocngay 30 thang 6 nsm 2011

3.688.975.600.364

(27.018.201.697)

3.661.957.398.66723.1

23.123.1

1 Doanh thu ban hang va cung

cap dlchvI!

2 cackhoan giam tril' doanh thu

3 Doanh thuthuanv~ban hilng

vacung cap dlchvI!

11 4 Gia vbn hang ban va dich vu

262626

20 5 Lginhu~ngQPv~ban hang va

cung cap djch vI!

21 6 Doanh thuhoatdQngtal chinh 23.2

23 - Trang a6: Chi phi la; vay

24 8 Chi phi ban hang

25 9 Chi phiquan Iydoanh nghi~p

30 10 Lginhu~nthuoln til'hoat dQng

kinh doanh

31 11 Thu nh~pkhac

32 12 Chi phi khac

40 13 Lginhuan khac

45 14 Pholn liii til' cong ty lien k~t

50 15 Tbng Iginhu~ntruoc thu~

51 16 Chi phithu~TNDNhi~nhanh 28.1

52 17 Thu nh~p thu~TNDNhoan I'ili 28.3

60 18 Lgi nhuansauthu~ TNDN

(47.302.172.594) (52.572.125.857)

(57.426.505.100) (47.822.633.162)

(153.308.854.023) (130.488.868.257)(44.002.451.737) (44.007.847.706)

131.462.734.212 170.246.637.13844.370.964.888 11.409.350.243(18.681.774.193) (1.385.359.175)25.689.190.695 10.023.991.0683.653.507.569 4.218.737.060160.805.432.476 184.489.365.266(29.025.061.591 ) (36.666.502.517)128.055.858 95.896.171131.908.426.743 147.918.758.920

Conq ty ce phan Vang bac f)a quy PM Nhuan

BAa cAo LU'UCHUY~ N TI ~NTI; HOP NHATGIO'ANI~NDO

choky k,§ loan sau thanq k,§llhUc ngay 30than q 6 nam 2012

B03a-D N/HN

VNfJ

Cho ky k{;t een C ho ky k{; toe n

sa u than g k{; t ttiu c seu than g k{; tt noc

Ma Thu y{;t ng tw30than g 6 ngay3 than g 6

I LU'U CHUY~N TI~NTIl

HOAT DONG KINH DOANH

fJie u c hinh c hoesckn oen:

0 Khtl uhao va khau Irir taisancb

-05 Ui ilirheat dQngdfl ul\f (49.644.327.105) (32.548.2 33.288)

0 Chi philai vay 25 57.426.505 100 4 .822.633.162

08 Lginhu~ntir heat dQng kinh

doanhtruocthay dbi vbn Ill'u

Og Tang cac khoanphaithu (3.804.599.684) (56.526.754.021)

10 Giarn (lang) hangIbnkho 86.984 967.364 (128.757 918 528)

11 Giarncac khoan p ai Ira (143.986.623.105) (44.874.894 759)

12 Giarn chi phi Ira truoc 4.517.579.545 19.734.646.243

1 Tien laivay da Ira (54.229.359.730) (47.571.835.449)

14 Thuethu nhap doanh nghii;!p

da nQP 28.2 (11.623.170.185) (43.958.427.440)

16 Tilln chikhac chohoatdQng

20 Lll'u chuyijn ti~n thu~ntir (sir

dl!ng vao) hoat dQng kinh doanh 41.877.184.838 (107.055.314.474)

II LU'U CHUY~N TI~NTIl

HOAT DONG DAu TU'

2 Tilln chi cit, mua sam,xay d\fng

tai san cb dinh 9,11 (38.983.124.243) (90.101.649.084)

22 TillnIhulir Ihanh Iy tai san

-25 Tien chi dflu Ill' g6p vbn

-2 TillnIhu lir Ihanh Iydfl uIll'

27 Tilln laivacblirc nhandll'O'c 4 055.339.531 23.312.168.607

30 Liruchuy~n ti~n.th u~nsir dl!ng

vilo heat dQng dau til' (49.539.745.849) (43.113.225.931)

III LU'UCHUY~N TII':NTIl

HOAT DONG TAl CHiNH

3 Ti{,nvay ~g~n han,dai han

3 Ti{,nchi Ira nog bcvay (1.710.735.503.462) (4.372.264.306.330)

3 c , etuc da Irachoc6dongIhit,u

- (3.752.970 042)so

3 c6lircda Ira 22.2 (89.967.010.000) (87.389.908.400)

40 Lll'u chuyijn ti~n thu~n(sir dl!ng

vilo) tir hoat dQng tili chinh (127.010.109.968) 218.081.299.848

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C ong ty ce phan V ang bac Da quy Phu Nhuan

50 [Glarn) ta ng tiiinviitU'O'ngdU'O'ng

tiiinthuan t rang ky

60 TiiinviitU'O'ng dU'O'ng tiiin

Cong ty cs phan Vang bac Da quy PhD Nhuan

TH UY~TMIN H B Ao cA o T Al C HIN H H OP NH AT GI O'A NIEN D O

vao ngay va cho ky k§ to an sau t hanq k§t thu c n gay 30 thanq 6 n <1m 20 12

1 THONG TIN CONG TV

B09a -DN! HN

COng ty c eph~n V ang bac D a q uy P hu Nh uan ( "CO ng t y " ) la cOngtyc6 ph~n duoc t han h

l ap theo l uat D oanh ~ghi$p cua Vi$ t Nam the o G iay Ch lrn g nha n D ang k y K inh doanh so

0300521758 doS o Ke hoac h vaD~u til Tha nh ph6 H o C hi Mi nh cap ngay 2 thang 1 narn

2004 , v a ca c G iay chLln g nhan D ang ky K inh d oan h D i§u ch in h

COng tyd d u o c chinh t huc ni ern y§t t ai Sa Gi ao di ch C hLlng khoa n T ha nh ph6 Ho Ch i

Mi nh k§ tLl ngay 23 t hanq 3 n arn 2009 t hee O uye t d inh s 6 1 2918KNY d T 6 ng Gia rn d 6c Sa

G iao d j ch ChLl ng k hoan Th anh p h6 H o C hi Min h ky ng ay 26 t hanq 12 n arn 20 08

H oat d ong c hi nh cua C Ongtyv a cac cOn g t y c on ( Tap d ean " ) la kin h doa nh v anq , bac , n Cr trang v a da qu y ; x uat n hap kh~un Cr trang b ttng vanq , b ac, da quy ; mua ban g as , bep ga s ;

ki nh d oanh ca c ;;a n pharn th a i trang, trang SLlC v ang v a bac , ca c san pharn n gh$ thu at va t hu

cO ng; v a cung ca p di ch v u gia m dinh va t il v an l ien quan d §n v anq , ba c va da q uy.

C Ongtyc o tru s a chinh d ang ky ta l s 6 170E, D llang Phan Dang Luu , Ou an Phu Nhu an ,

Th anh ph6 Ho Chi Minh , Vi et Nam Ngoai ra , C Ongtyc6 mot tram ba rn u ot m 6t ( 131) cu- a

h ang tal cac tinh thanh k hac nhau aVil ~t Nam

seIllO'ng nhan vien cua Tap doan tai ng ay 3 0 thang 6 narn 2012 la 2.76 2 (nqay 31 thang

12 narn 2011: 2.745)

CO'c§u t6ChlFc

C Ongtyc6 ba cOng t y c o n, trong d6:

C Ongtyc 6 phan Na ng IllO'ng Da i Vi et ( "DVC") I a cong tyc6 ph~n dll O'C thanh l ap thee G iay

ch Llng n ha n Dang k y Kinh doanh s6 4103007071 do Sa K.§ hoach v a D ~u t il Thanh p h6 Ho

Ch i Minh ca p ngay 21 t hanq 6 narn 2 007 DVC c6 tru s a dang k y tal Lo A87!1D llang s 6 5, Khu co ng ngh iep Vinh L oc, Phll ang B a D i€lm , Huye n H6c Mon , Thanh ph 6 H o Ch i Mi nh,

V iet Nam Hoat don g chinh cua DVC la mua ban gas , bep gas va phu tung m ay m 6c , thi.§ t b] , v at t il nqanh d ~u k hi , cung ca p dich v u v an chu yen hang h6a , mua ban dau , m ab Oi

t ra n ,d~u nh an va cac s an ph am h 6ad~u T;;! i n ga y 30 thang 6 n am 2 012 , C ong tys a hCr u

7 0% c6 ph~n cua DVC

N gay 21 t ha ng 12 na m 2 011 , COngty d a k y H O'P dong c huy €ln nhllO'ng v 6n vai Co ng ty

T NHH Tota lgaz Vi $t Na m (" Totalgaz") d €l c huy€ln n hllO'ng toa n bo c 6 p h~n c ua DVC Hai

b en da t hU'c hi$n ky B ien ban ho an t ha nh v ao nga y 29 th ang 6 n am 2012 t rong d 6 xac n ha n mot s 6di~uk ien lien quy §t da d llO'C th oa m an t hee yeu ca u cu a HO'P don g c huy€ln nh llO'ng v6n T uy n hie n , gia m ua va n ch lla d llO'C t h6ng nh ~t do v an dang cha b ao cao d jnh g ia d oC

l aPv~t ai san r ong c ua DVC

C OngtyTNHH T ha i tra ng CAO ( CFC ") l a cO ng tytrachnhi $m h Cru h;;! n mot th anh vi en dllO'C

t hanh l aP th ee Gia y c hLfng nhan D ang ky K inh d oanh s6 0 309279212 d S a K.§ h o;;!ch v aD~u

t il T hanh ph 6 H o Ch i M inh ca p ngay 14 thang 8 n am 2 009 CFC cOtr u s a d angkY!<Ii56 170 E ,

D llangP han D ang L llU , QU an Phu Nhu an , Thanh ph 6 H o C hi M inh , Vi $t Na m H o;;!t d ong ch inh

c ll a CFC l a sa n x uat v a k inh doa nh cac s an ph am th a i trang , tra ng S LlC v ang v a b;;!c, cac s an

p ham ngh $ thua t va thu CO ng, nh ap kh au va x uat kh au cac s an ph am n gh$ t huat va th u cO ng o

C ong t y TNHH G iam d inh PNJ ( PLC ") l a CO ngtytr ach n hi$m h Cru h;;!n m ot t hanh vi en d llC(C

th anh la p theo Gi ~y ch Crng nhan D ang ky Kinh d oanh so 0310521 330 do S a K § ho ;;!ch va D au til Thanh ph D Ho Chi Minh ca p ng ay 16 th ang 12 n am 20 10 PLC c 6 tru sa da ngkY t ;;!i s o 2 05 ,

Dll ang Phan Dang LllU , QUan Phu Nhu an, Th anh pho H o Ch i Minh , Vi $t Nam Ho ;;!t d ong chinh

cu a PLC la cung cap djch Vu giam dinh va til van lien quan d§n v ang, b;;! c v a da qu y

Cong ty C6 phan Vang bac Da quy Phu Nhuan

THUY~TMINHBAo s:AoTAl CHiNHHOPNHAT GICrANIENeo (tieplheo)

vaongay vachoky ke loan sau lhang kelthuc nqay 30 thanq6 nam 2012

2 CO'soTRiNH BAy

2 1 ChuiJnm!J'Cva che d9 ke teen ap d!mg

Cac bao cao tai chinh ho p nhel giO'a nien do cua Tap doan duoc lrinh bay biing VNfl("VNfl") phu hop vot Che do keloan Viet Nam va Chuan rnuc ke'loan Viel Nam s6 27_Bao caotai chinhgiO'a nien do va cac Chuan rnu ckeloan Viet Nam ('"CMKTVN") khac do

Bo Taichinhban hanhlheo:

~ Quyel dinh s6 149/2001/Qfl-BTC ngay 31 thanq 12 narn 2001 ve viec ban hanh b6nChuan m ucKe loanVietNam (Dot1); ,

~ Quyel djnh s6 165/2002/Qfl-BTC ngay 31 lhang 12narn 2002 ve viec ban hanh sauChuen rn ucKe loanVietNam(flQ'12); ,

~ Quyel djnh s6 234/2003/Qfl-BTC ngay 30 lhang 12 narn 2003 ve viec ban hanh sau

Chuen rn ucKeloan Viel Nam (flQ'13); ,

~ Quyel dinh s~ 12/2005/Qfl-BTC ngay 15 lhang 2 narn 2005 ve viec ban hanh sauChuen rn ucKeloan VietNam(Dct 4);va

~ Quyel dinh s6 100/2005/Qfl-BTC ngay 28 thanq 12 narn 2005 ve viec ban hanh b6n

Chuanrn ucKeloan VietNam(Dot5)

Theo d6, bang can d6i ke loan hop nhat glO'a nien do, bao cao kel qua heat dong kinhdoanh ho p nhat giO'a nien do, bao cao lu uchuyenlien Ie ho p nhat glO'a nien do va cac

thuyet minh bao cao tai chinh hop nhat giO'a nlen do duoc lrinh bay kern lheo va viec SlY

dvngcac bao cao nay khongcanhchocac d6i 1U'Q'ng khong dU'Q'c cung capcac lhonglin

ve cac IhLl tuc va nguyen tac vathonqIe keloantai Viel Namva hon nO'a khongduoc chLl

dinhlrinh bay linh hinh laichinh,kel qua hoat dongkinhdoanh va luuchuyenlien Ietheocac nguyenli!lc va thonqIe keloan duoc chap nhan rong raiacac nv o c va lanhIh6 khacngoaiVielNam

2.4 £)O'n vitien t(l ke toan

T.;ip doan Ihl,J'c hien viec ghicheps6 sachk.§ loanbiingVNfl

2.5 CO's& hgp nhiJt

Bao caolai chinh hQ'p nhel giO'anien do baog6m bao caolai chlnhgiO'anien do cLla Cong

tyva cac congly conchoky k.§loan sau lhang kel lhuc ngay30 lhang 6nam 2012

Cac congly condU'Q'chQ'p nhel loanb ke Ill' ngay mua, la ngay T.;ip doan Ihl,J'c SI,J' ni!lm

quyen kiemsoal congtycon,va li'§p lvc dU'Q'c hQ'pnhel cho d.§n ngay T.;ip doan Ihl,J'c SI,J'

chem dlfl quyen kiemsoal d6i vai cong ly con

Cac bao cao laichlnhgiO'a nien do cLla Congly va cac congtyconSlY dvng de hQ'p nheldU'Q'C l.;ip cho cung mol ky k.§ loan, va dU'Q'C ap dvng cac chinh sach k.§ loan mol cachIh6ng nhel

s6 dU' caclal khoanlrenbang can d6ik.§loan glO'a niendo giO'acac dO'n vi lrong cung T",pdoan,cac khoan lhunh",p va chi phi,cac khoan lai hoi;ic10 noibo chU'a Ihl,J'c hien phal sinhIll' cac glao dichnay dU'Q'cleallrll'hoanloan

LQ'i ich cLla cac c6 dong lhieus6 laphtlnlQ'i Ich lrong lai,hoi;ic 10,va lrong lai sanlhuencLla

congly con khong dU'O'c nem giO' bai Tap doan va dU'Q'c lrinh bay rieng blel lren bao c~o

kel quaho,!l dong kinhdoanh hQ'pnhel giO'a nlen do va dU'Q'Clrinh bayrieng biel val phanv6n chLl So' hO'u cLlacac c6 dong cLla cong ly melrong phtl nv6nchLl sahO'u lren bang cand61 ke loan hQ'p nhiit giO'aniendo

Cong ty Co phan Vang bac D a quy PhD Nhuan

THUYIOT MINH BAa cAo TAl CHfNH f-!O'P NHATGIO'ANIEN£>0 (ti';'p theo)

vao ngay va choky ke toan sau thanq ket thuc ngay 30 thanq 6 narn 2012

3 cAc cHiNH SACH KIO ToAN CHUYIOU

B09a-DN/HN

3 1 tu« vacackh oim tU'O'f/g dlJ'O'ngti~n

Ti.§n va cac khoan tu:ang dlfang ti.§n bao.g6m ti.§n mat tai quy,ti.§n glii ngan hang, vangcackhoan dau tu ngan han co thai han goc khong qua ba thanq,co linh thanh khoan cao,

co kha nang chuyen doi de dang thanh cac I lfQ'ng tien xac dinh va khong co nhieu rui ratrang chuyen doi thanh ti.§n

3 2 Cae kh oan pMi thu

Cac khoan phai thu duoc trinh bay tren cac bao cao tal chinh hop nhat giiia nien do theogia tri ghi so cac khoan phai thu tii khach hang va phai thu khac sau khi can trii cac khoandl,J' phong dlfQ'C lap chocac khoan phai thu kho dol

DI,J' phong no phaithukho doi the hienphan qia tr]cua cac khoan phai lhu rna Tap dean dlf

ki';'nkhonq co kha nang thu h6i tai ngay k,;,t thuc ky k';' toan.Tang hoac giam so dlf talkhoan dl,J' phonq dlfQ'C hachloan vao chi phi quan 19 doanh nghieP tren bao cao k,;,t quaheat dongkinh doanh ho pnhat giiianien do

3.3 Hang ton kh o

Hang t6nkhodlfQ'Cghi nhan theagia thap han giiiagia thanh dedlfa moisanphamd';'nvi

tri va di.§ukien hien taiva gia tr]thuan cothethuchiendtro c

Giatri thuan co the thu c hien duoc la gia ban lf a c tinh cua hang t6n kho trong di.§u kienkinhdoanhblnh thuon qtrii chi phiuo clinhd hoanthanhva chiphiban hang uo c linh.TaP doanap d~ng phuonq phapke khai thlfang xuyen dehachtoan hang t6n kho vai giatri dlfQ'Cxac dinh nhu sau:

Nguyen vat lieu,hang h6a va

khac

Thanh pharnva san pharnda

dang

-chi phi mua hang duoc xac dinh thea phlfang

phap binh quan gia quyen,-qia von nguyen vatlieu va lao dongtrue li';'p congchi phi san xuat chung co lien quan dlfQ'C phan

bodl,J'a tren mlrc do ho",t dong binh thlfang theaphlfang phapbinhquan gia quy.§n

DI,fphOngeho hang t6n kho

DI,J' ph6ng cho hang t6n kho dlfQ'C trich laP cho phan gia trj~I,J' ~i,;,n bi ton that do cac khoa!lsuy giam trong giatrj (do giam gia,hlf hong, kem pham chat, loi th!,>,i v.v.)co the xay ra doivai nguyen vat lieU,thanh pham,hang hoa t6nkho khac thu9c quyen sa hiiu cua TaP doandl,J'a tren biing ch(yng hQ'p19v.§ SI,J' suy giam gia trj t",i ngay ket thuc kyko!! toan

So tang hOac giam khoan dl,J' phOng giam gia hang t6n kho dlfQ'C h",ch toan vao gia vonhang ban tren bao cao ko!!t qua ho",t dong kinhdoanh hQ'p nhat giiia nien do

Cac chiphi mua silm,nangcapva doi ma itai sancodinhdlf Q'Cghitangnguyen giacua tai

sanva chi phi bao tri,slia chiiadlfQ'C h",chtoan vaobao caok,;,tquaho",t dongkinhdoanh

hQ'pnhat giiia nien do khiphatsinh

Khi tai sanco dinh dlfQ'C ban haythanh 1 9,nguyen gia va gia tri khau hao hay gia tri khau

trii lOy ko!! dlfQ'C x6a so va bal ky cac khoan lai 1 nao phal.sinhdo thanh 1 tai sandlfQ'C

h",ch toan vao bao cao ko!!tqua ho",t dong kinhdoanh hQ'p nhalgiiia niendo

Conq ty ce phan Vanq bac Da quy Phu Nhuan

THUY~TMIN H BAa r:;AaT Al C H i NH H O P NH AT G IO'ANII~Ne o( tie p thea)

vao ngay v a cho ky k e toan sa u t han g ket t huc nqay 30 th an q 6 narn 2012

B09a- DN /HN

3 cAc cHiN H SACH K~ToAN CHU Y~U(tiept hea)

3.4 Tili sancoCf jnh(tiepthe a)

Quy~ns& dl,mgoAf

Q uyen SLY du ng dt a dlJ'Q'c g hinhanlatalsan co dinhva hinh trenb ang ca n doi ke toanhop

nhat giq-a nien do k h! T ap d ~an nhan d lJ'Q'c g i~y ch (pngnhan quyen SLY d ung dM Ng uyen

qiaquyen SLY d ung d _at b ao g am t at ca nh Crng c hi p h i co l ien qu an truetiep de nviec duataisan vao t r<lng th ai sa n sa ng d';' SLY d ung va k hOng d lJ'Q'C khautr (p v i q uyen SLY d un g d~t co

tho ig ian SLY dung va tho :han,

3.5 KhAu hao vii khtlU tro

Kh~u hao tal san co dinh h Cru h i n.h va khau tnr tai sa n co d[n h va hinh d lJ'Q'C tri ch t heophuonq phapkhau h ao dlJ'O' ng thanq tra ng suet t hO'i g ian h Cru d ung uoc tlnh c lla cac t al sannhusau :

NhacLYa va va t k iEf!ntrue 3 - 25 narn

May m ac t hiet b] 3 - 1 5 n arn

Phuon qti $n va ntal 4 -10narn

T hiEf!t b ] va n p ho ng 3 - 8 na rn

Phan rnernm a y li nh 3 narn

Th e odinhky ,thoi g ian hCru dun g uoctl nhcca tais an co djnhvat y 1 khauh aova khautnr

duocxe m xetla inharnd am baor iing ph lJ'O'ng phap va thoig ia n tr lch khauha o va khautnr

nhat quanv O'i loi Ic h kin h t Ef! dU' k iEf!nsethu duoct(pviec SLY d ung t ai san co d jnh.

3.6 Chi phi Cfi vay

C hi p h i di vay bao go m lai tienva yva cacc hi phikhacphats in hHEmqu a ntruetiEf! p dEf!n cac

khoanvaycuaTa pdoan va d lJ'Q'Chachtoan vaoc hi p hiphatsi nh tro ng ky o

3 7 Chi phitra tnroc

Ch i p h itra truo cb a o g om cac c hi phi tr atruc en giin han hoacc h i ph I tr atruc edal han tren

ba ng ca n do i kEf! toan ho p nhat g iCra niend va duoc phan be tron g k hoang th O'i gian tratruochoacthoi gia ncac l Q'i i ch kinh t e tlJ' O'ng (y ng dlJ'Q' ctaora tCrcac c hi p h i n ay

Cac loai ch i p hi sau dayduochachtoan vaoc hi p h itra tru o c daihand';' phanbevao baocao kEf!t q ua heatdo ng k inh d oanhhopnh ~t gi Cra n ien do

~ C hi p h i thu e tr a t m O'c bao g om c hi p h i thue d~tva thu e cLYa h ang tr a t rlJ'O'c n hie u n am

t hea cac h Q'p do ng th ue h O<lt d on g va dlJ'Q' c ph an be t hea t hO'i g ia n t hue;

~ Cong cu , d un g C u sanxu~td ung t rang nh ieu n am co g ia trj 1 O'n ;

~ VO bi nh gas d lJ'Q'c xe m n hlJ' la co ng Cu va d ung c , dlJ'Q'c p ha n be t hea p hlJ'O'ng p hap

d lJ'O'ng th iing t ro ng v on g 10 n am ; va

~ Chi phI k hac dlJ'Q'c p han be tCr 2 dEf! n 3 n am vao b a o cao k Ef!t qu a hO<lt do ng k i n h doa nh hQ'pnh~tgiCra n ien do.

Cong ty ce phan Vang bac £);3 quy Phu Nhuan

THUY~TMINHBAa~AoTAl CHiNH~O'PNHATGIO'ANIEN80 (tiepthea)

vao nqay va cho ky ke toan sau thanq ketthuc nqay 30thanq 6 narn 2012

B09a-DN/HN

3 cAc cHiNH SACHK~TOAN CHOY~U(tieptheo)

3.8 EJau til' vao cac cong ty lien ket

Cac khoan dau tu v.ao cac cong ty lien ket duoc hop nhat thea pluronq phap vonchu sa

hCl'u Cong ty lien ket ta cac cong ty rnatrang d6 TaP dean co anh hlfa ng dang k';'nhlfng

khonq phai la cong ty con hay congtylen doanh cua TaPeoan ,Thong thtronq,TaP doanduoc coi la c6 anhhlfang dangk';'neu sa hCl'u tren 20% quyenbe phieuadon vi nhan dautu,

Theo,PhlfO'ng phap v6nchu sa hCl'u , khoan dau tlf dtroc ghi nhan ban dau tren bang candoi ke toan hop nhat glCl'a nien do thea giag6c, sau d6 dlfQ'C dieu chTnh theo nhCl'n gthay

deicuaphansahCl'u cua TaP doan trongtaisan thuan cuacong ty lienketsau khimua.LO'i

the thuonq mal phat sinh dlfQ'C phan anh trong gia tr] con lai cua khoandau tlf va dlfgC

phanbe trang khoang th6'igianmuoi(10) narn.Bao cao ket quakinh doanh ho p nhat giCl'a

niendo phananh phan saho u cua TaP doan trong ketquaheat dong kinhdoanhcua cong

tylienket saukhlmua

Phan sa hCl'u cua nha dautlf trong le i nhuan (10) cua cong tylen ket sau khl muaduoc

phananhtrenbao cao ket qua klnh doan h ho p nhat giCl'a nien do va phansa hCl'u cua nhadau tlf trong thay dei saukhimua cuacac quycuacong ty lien ketduoc ghl nhan VaG cac

quy.Thay dei lOy ke saukhi mua dlfQ'CdieuchTnhVaG gia tri conlaicua khoandautlf VaG

conq ty lienkel Cet(rc nhan dlfQ'Ct(r cong ty lien ket dlfQ'C cantnr VaG khoandau tu VaG

conq tylien kel

cac bao cao tal chin hcua cong ty lienketdlfQ'C lap cOngky vaicac bao cao tal chinh hop

nhat giCl'a nien do cuaTaP doanva Slr dung cac chinhsach ke toan nhat quan Cac dieu

chinh hQ'p nhat thich hQ'p da dlfQ'C ghi nhan d';'bolo dam cac chln hsach ke toan dlfQ'C apdung nhat quanvalTaP doan trong trlf6'nghQ'p canthiel

3.9 Cae khoim dau til' khac

Cac khoan dau tlf khac dlfQ'C ghi nhan thea gia mua thU'c teo DU' phong dlfQ'C laP cho vi$c

glam gia tri cuacac khoan dautlf c6th';' chuy';'n nhlfQ'ng dlfQ'Ctrenthi tm 6'ng vao ngay ket

thOcky ke toantlfO'ng (rng vai chenh I$ch giCl'agiag6c cua khoandau tlf vaigiatrithitm6' ngt<;li ngay d6thea hlfan g dan cua Thong tlf 56 228/2009fTT- BTC do BoTai chin h ban hanhngay 7 thang 12nam 2009.TanghOac giam 56dlftai khoandU' phongdlfQ'C h<;lch toanVaGchi phi taichinh trangbao cao ket quahO<;lt dongkinhdoanh hQ'pnhat giCl'a nien do

3.10 Cae khoan phiii tra va chi phi trich trU'6'c

Cac khoanphaitrava chi phi trich trlfacdlfQ'Cghi nhan cho56 tien phaitra trong tlfO'nglailienquan den hang h6a va dich Vu da nhan dlfQ'C kMng phu thuoc vao vi$c TaP doan danhan dlfQ'Ch6a dO'n cua nha cungcap hay chlfa

3.11 Tr{Y clip thOi vi~cphiii tra

TrQ' cap thai vi$c cho nhan vien dlfQ'C trich tmac VaG cu6i moi ky bao cao cho toan bonglf6'i lao dong d lam vi$c t<;liTaP doan dlfQ'C hO'n 12 thang cho den ngay 31 thang 12nam 2008 val m(rc trichchomoinam lam vi$cbangmotnlr am(rcIlfO'ng binhquansau(6)thanggan nhattheo LUatLao dong,LUat bao hiemxahoi va cac van banhlfang danc6lien

quan.K';'tCl'ngay1thang1 nam 2009,tien IlfO'ng binhquanhang thang dlfQ'C SlrdOngtheacach linh nay se dlfO'C slra del VaG cu6i moi ky bao cao thea m(rc IlfO'ng bl nh quan hang

thangcua ky 6thang gan nhat choden ngay ket.thOcky ketoan Tang hay giamcua.khoan

trichtmacnay se dlfQ'C ghi nhan VaG bao cao ket qua hO<;lt dong klnhdoanhhQ'pnhat giCl'a

niendo

Cong ty C6 phan Vang bac Da quy PM Nhuan

THUY~TM INH BAa r;;Ao T Al C Hi NH H.oP N HAT G IO'ANI ~N80 ( tiep l heo)

v ao ngay v a c ho k ke l oan sau lhang ket t huc n gay 30 th anq 6 narn 2012

B09a-DN /HN

3 cAc cHiNH SACH KJ: ToAN CHU YJ:U ( liep l heo)

3.12 Caenghi~p V!Jb~ng ngo{lit~

Ta P doa n ap d ung hu on qd an l heo Ch U<3n rn u c Ke l oan Vi(il Na m so 10 " Anh h U'a ng cua

v i ec l hay do i ly g ia hoi doa i" ( "CMKTVN 1 ") li en q ua n den cac nqh iep vu biing n qoa i l(i va

da ap dung n hat quan lro ng cac ky ke l oa ntruo c,

Cac n qhie p vu pMI sin h b iing cac d a n vi l ien l(i k ha c vo i da n vi l ien l (i ke l oan cua TaP doan VN8 dU'O'chachl oan lh eo ly g ia giao d ichvaon gay pM I sin h ng hi(ip vu.T <;Ii n gay ke l

t huc ky ke loa n , cac k hoa n rn uc l ien I e c6 goc nqoa i l (i duocda nh gia l <;Ii lh eo ly g ia bin h qua n li en n qan han g t al t ho i diem n ay T~l ca cac k hoan c he nh l ech l y gi a t hu c Ie pMI sin h lro ng ky va c he nh l(ic h do da nh g ia lai so d U' l ien l (i co goc n qoai l (i c uo i ky diroc h ach l oan vao bao cao kel qua h eat dong k inh d oan h hopnh~lg iCra nien d6

HU'ong da n ve Xli'Iychenh lech tY g ia do danh g ia l<;I i so d c6 goc n go<;li l (i cuo i ky l heo CMKTVN 1 0 n6 i tr en k hac ble t so vo i quy dln h t rong Th o ng t U' so 2 01/20 09m-BTC do BoTaic hinh ba nhanhnqay15thanq1 narn2 009 hU'o ng da nXli'I ychenhlecht y g ia ho idoai( T ho ng t U' 201")nhusau :

Thongt/J'201

T flt ca c he nh lec h t y g ia do da nh gia l a i so dU' c6 g oc n qoai t(i c uo i kyduocpha n a nha

t al k hoa n "C he nh l ech t y g ia" tro ng k hoa n

so dU'co goc nqoait(i cuoi ky duoc

h ach toa n vao b aoc~o ket qu a h O<;lt

do ng k inh doa nh hO' p n hflt g iCra ni en

do

T flt ca c he nh l (ich ty gia do da nh gia l<;I i

so dU' c6 goc ng o<;li t(i cuoi ky d U'O'c

h ach toa n v ao baoc~o ket q ua h O<;lt dong k inh doa nh

h O'p nh flt giCra n ien

do

T~ l ca l ai c he nh l (ich ty gia do danh gia l<;I i so

d U' c6 goc n go<;li t (i c uo i ky dU'O'c h <;lch t oan vao bao cao ke t q ua h O<;lt do ng kin h doanh

h O'p nh~ t g iCra n ien do.

T flt ca1 c henh l(ic h ty g ia do dan h g ia l <;Ii so dU' c6 goc ng o<;li t(i cuo i ky dU'O'c h <;lch t oan vao bao ca o ke t q ua hO<;lt do ng ki nh doan h

h O'p nh flt gi Cra n ien do T uy nhi en , tmO'ng hO'p

g hi nh an10c henh l (ichtYg ia d an de n ket qua

hO <;lt do ng ki nh doanh t rU'oc thu e cua T aP doa n b i 1 0,m ot pha n 10 c henh l (ich tY g ia c6

t he dU'O'c ph a bo vao cac k s au de da m bao

T aP doa n khO ng b i1.Trong moi tmO'ng h O' p,

t ong so 10c henh l (ich t y g ia g hi n han vao ch i

ph i t rong ky i tnh~tp hai biing1 che nh l (ichtYgia ph at s inh tlf vi (ic da nh gi a l <;Ii so ':!U' co ng

n O' da i h <;ln den h<;l n ph ai I ra P han 1 c henh

l (ich ty g ia c6 n l <;Ii c6 t he dU'O'c p h n a nh tr en bang can doi ke toa n h O'p nhfl l giCra n ien do

va pMn b o vao bao cao ket q ua kin h doa nh

h a p nh flt t rong v6 ng 5 n am t iep t heo

T uy n hien , a nh h U'a ng de n cac bao cao t ai c h in h h O'p nh flt giu:a ni en do cua T aP doan n eu Tap doa n ap d ung T hong t U' 201 c ho ky k e l oan sau thang ke l t huc ngay 30 tha ng 6 n am

2012 113khOng lr ong ye u x e t ve m~itt ong lh e.

Cong ty Co phan Yang bac Da q uy Phu Nhuan

TH UY~TMINH BAa cAoTAl CHiN H H.oP NHAT GIO'ANIEN80 (tiepthea)

vaongay va cho ky ke toan sau than g ket thucngay 30thang6 narn2012

B09a-DN/HN

3 cAc cHiNH SACH K~TOAN CHU Y~U (tiep thea)

3.13 Cophieu quy

Cac cong cu v6n chu s~ hCl'u duoc TaP dean mua lai (c6 phieu quy) duoc ghi nhan theo

nguyen qia vatrlY vao vonchusahCl'u.TaP deankhongghi nhan cac khoan lai(10) khi mua,

ban,phathanh hoachuy cac conqcuv6nchusa hCl'u cua minh

3 14 Philn chia 19'inhu~n

LO'i nhuan thuar: sau thue thu nhap doa nh nqhiep co the duoc chia cho cac co dong khiduoc 8<;1i hoi c6 dongphe duyetva sau khi da trich lap cac quydU' phonqtheo8i,§uIe cuaTaP doan va cac quy dinhcuaphapluatVietNam

TaPdoan trich laPcac quy dU' phonq sau tll' IO'i nhuan thuan sau thue thu nhap doanh

nghiep cuaTap doan theo d,§ nqh ] cua Hoi dlingOuan tri va dU'O'ccac c6 dong phe d yettai dai hoidong co dongthU'cmg nien,

~ QuydU' phong tal chinh

Quy nay duoc tric h lap de bao ve heat dong kinh doanh thong thuonqcua TaPdoan

truoccac ruiro hoac thiethaikinhdoanh, hoac de dU' phonqcho cac khoan 1 haythiet

hai nqoai dU' ki,!,n do cac nhant6 khac hquan hoac do cac trU'O'ng ho p bat kha kMngnhu hoahoan,b~ t6 trangtinh hinh kinht,!, va taichinh trangnuoc haynu o cnqoai

~ Quy d~utU' phat trien

Quy nay diroc trlch laPnham phuc vu viec m arong heat dong hoac d ~u tU' chieusau

cua TaP dean

~ Quy khenthU'ang,phucIO'i

Quy nayduoctrich lap d€l khen thU'a ng, khuyenkhlch vatchat, dem laiIO'iichchungva

nangcao dO'i s6ngvatchatva tinh than chocong nhanvien vaduocghinhannhu motkhoan no

3 15 Lai CCY ban trenmoicophieu

Lai co ban tren moic6 phieu dU'O'clinh bilng each chia IO'i nhuan sauthu'!'phanbo chocodong sahCl'u c6 phieu ph6thong cuaCong ty chos6 IU'O'ng binh quangiaquy,§ncua s6 co

phi,!,upho thongdanglU'uhanhtrong kyo

3.16 Ghi nh~ndoanh thu

DoanhthudU'O'cghi nhan khi TaP doan co kha nang nhan dU'O'c cac IO'i ichkinh t,!, co the

xac dinhdU'O'c mot cach c h~c c h~n Doanh thu dU'O'c xac dinh thea gia tri hO'p Iy cua cac

khoanda thu hoac sf! thu dU'O'csau khi trll' dicac khoanchi,!,tkhflu thU'O'ng m<;1i,giam giahang ban va hang ban bitra 1<;1i Cac di,§u ki",nghi nhan Cu th€l sau day cOngphaidU'O'c dap(mg khighi nhan doanhthu:

Doanh thu ban hang

Doanhthubanhang dU'O'c ghinhan khicac rui ra trQng y'!'u va cac quy'§n sahCl'u hang hoa

da dU'O'c chuyensang ngU'O'i mua,thU'O'ng103 trung vO'i vi",cchuy€ln giao hang hoa

Doanh thu cungc~pdjchVI,I

Doanh thu dU'O'c ghi nhan khidichV uhoan thanh

Tien lii i

DoanhthudU'O'c ghi nhan khiti,§n lai phat sinhtrencO' sa dlintich (colinhd,!,n IO'i tlicma tai

sandem l<;1i) trCl' khikha nang thu hlii ti,§nlaikhongch~cch~n

C otifc

Doanh thu dU'O'c ghi nhan khi quy'§ndU'O'c nhan khoan thanh toan c6 tlic cua Tap doandU'O'cxaclap

Cong ty C6 p han Vang b ac Da qu y P hu N huan

3.17 Thue

Thui; thu nh(iphi~nhanh

trl,J'c tiep vao von chusahQ>u

phaitrakhi Tap doanc6 quyen hO'P phapdiroc butnr giQ>atai san thue thunhap hienhanh

hanh phaitra va tal santhuethu nhaphienhanh trenCO'sathuan

Thui; thu nh(ipnoen t ei

Thue thunhaphoanlai duoc xac djnhchocac khoanchenh lechtam thaitai ngay ket thuc

ky ke toan giQ>a c satfnh thuethu nhap cuacactai san van phai trava giatr]ghiso cua

chungcho rnucdichlap cacbaocaotaichfnh hO'Pnhat

Thue thu nhap hoanlaiphai tra dlJ'O'c ghi nhanchot~t cacackhoan chenh lech tam thai

chiu thue,nqoai tr(r thue thu nhaphoanlaiphai tra ph tsinht(rghi nhanban d~ucua mot

tai san hay nO' phaitra t(r mot giao dich ma giao dich nay khongc6 anh hlJ'angden 100i

nhu(inke toanva 100i nhu(intinh thue thu nh(ip (ho(ic10 tfnh thue) tai thai diem phat sinhgiao dich

Tai san thuethu nh(ip hoan laican dlJ'O'c ghinh(inchot~tca cacchenhlech tam thai dlJ'O'C

khoan uu dai thue chlJ'aSlrd~ng , khi ch<\cch<\ntrong tlJ'O'ng lai sec6 100i nhu(in tinhthuede

giao dich

cac tai san thue thunh(ip hoanlai chua ghinh(innay

dl!a tren cac mlrcthut!!su~tvalu(it thut!!c6 hi"uIt,J'c vaongay kt!!t thuc ky ke toan

giQ>a giQ>anien do ngoailr(rtl1J'ang hO'P thuethu nh(ip phatsinh lien quan den mot khoanm~c

dlJ'O'c ghithangvao v5n chusahQ>U,trongtl1J'ang hO'Pnay, huethunh(iphoanlai cOngdlJ'O'c

ghinh(intn,J'c tiepvao v5n chusahQ>u

T(ipdoanchi dU'O'cb tr(r cac tai san thuethu nh(iphoanlaivathuethunh(iphoan laipMi tra

khi T(ipdoan c6quyenhO'P philp dlJ'O'cb trlr giQ>ataisanthue thu nh(iphien Mnhvai thut!!th

nh(iphienhanh phainop va cactai san thut!!thu nh(iphoanlaivathut!!thu nh(iphoanfaiphaitra

nay lienquan tai thue thunh(ip doanhnghieP dU'O'cquanIyba i cungmotcO' quanthue,hOac

khi T(ip doandlJ' dinh thanhtoanthuethu nhap hien hilnhpM i tra vatai san thue thu nh(ip hienhanh trencO'sat hu~n ho(icthu hoi taisandong thai vaiviecthanhtoannO' phaitratrong t(rng

ky tlJ'O'ng lai khi cac khoan trang yeu cuathuethunh(ip hoanlai phaitra hOac tai san thue thunh('lp hoanI" i OlJ'O'cthanh toan ho;;;c thu hoi

Conq ty C6 phan Vanq bac £)13 quy PM Nhuan

THUY t=T MINHBAa cAo TAl CHINHHOP NHAT GIO'ANIENDO (tiep thea)

vaongayva choky kil toan sau thang ket thucngay 30 thanq6 nam2012

3 cAe cHiNH sAcH KE ToAN CHO YEU (tiil p thea)

B09a-DN/HN

3 18 Cong CIJ tai chlnh

C ong cu te! chi nh - Ghi n hen ban c1au va trinh bay

Tal san tai chinh

Thea Thongttr s6 210/2009/TT-BTC do Bi) Talchin h ban hanh nqay 6 thanq 11narn 2009hlfO'ng 9anap d~ng Ch ua~ muc Baa caoTalchinh Qu6c til vf= trin h bay baacao tal chinh

va thuyet mlnh thOng tin coi voicong cu tal chinh (ThOng tlf210"),tal san tal chinhClfQ'Cphan loai mi)t each phu ho p, cho rnuc dich thuyet mlnh trong cac baa cao tal chinh hopnhat giO'a nien ci), thanhtal santai chinh ClfQ'C ghi nhan thea gla tr] hopIy thong qua baacao kiltqua heat ci)ng kinh doanh hop nhat giO'a nien ci),cac khoan cho vay va phai thu,cac khoancau tlf glO' ciln ngay dao han va tal san tai chinh san sang c~ ban TaP doanquyetc!nhviec phan loai cactal san tal chinh nay taitha ici~m ghl nhanIan cau

T<;Ii thaici~mghi nhanIan cau, tal santai chinhClfQ'Cxac c!nh theanguyen gia ci)ngvO'i chiphigiaodich tru etiep co lien quan

Cac tal san tal chi nh cua Tap doan bao g6m tien, cac khoan tlfcyn g clfcyng tlen va cackhoan tif=n gLrIngan han,cac khoanphai thukhachhang vacac khoanphaithukhac.Ncy phaltratalchinh

NQ' phaitra tal chinh thea pharnvicua Thong tlf 210, cho rnuc dlch thuyet minh trang cacbao caotai chinh hop nhatglO'a nienci), ClfQ'C phan 10<;11 mot each phu ho p thanh cac nophai tra talchin hClfQ'Cghi nhanthongqua bao cao ketqua heatci)ngklnhdoanh ho pnhatglO'anien ci), cac khoan no phai tratal chinh ClfQ'Cxac djnh thea gia tr] phanb6.Tap doan

xac djnh viec phan loai cac no phaitra talchin hthaicl~m ghi nhanIancau

Tatca no phai tra tai chlnh ClfQ'C ghl nhan ban cau thea nguyen gla ci)ng voicac chi phiglao dichtrl,l'ctlilp co lien quan

NQ' phaltra tal chinh cua Tap coanbao g6m cac khoa nphal tra nglfalban, cac khoan phaltra khac,nQ' va vay

G ia t r; sau ghi n han I an c1a u

Hi(inl<;ll khongco yeucauxac cinh l<;Iiglatr! cua cac congc~talchinhsau ghlnhanban cau

Bu triFcac cong Clj ta i chln h

Cac tai santal chi nhva nQ' phai tra talchi nhClfQ'Cbu trlY va gia tr! thuanse ClfQ'C trin hbaytren bang can c61ke toan hQ'p nhat giO'anien ci) nilu,va chi neu, Tapcoanco quyf=n hQ'pphap thl hanh vl(ic bu trlY cac gia tr! ca ClfQ'C ghl nhan nay va co yc!nhb trlY tren ccy sathuan,ho(lc thuClfQ'Ccac talsanvathan h toan nQ' phai tra c6ng tha i

4 TIEN vA cAc KHoAN TU'O'NG £)U'O'NG TIEN

VNEi

Ngay30thang 6 Ngay31 thang 12

Tlf=n m(lt

Tlf=ngLrIngan hang

Tif=n cang chuy~n

Cac khoa ntlfcyngclfcyng tif=n

TONGCQNG

18.720 097 089

20.628.475.131617.016.000279.475.688 995319.441.277.215

32.008 316 053

50.516.469.287

207.925.000

371.381.237.854454.113.948 194Cac khoan tlfcyng clfcyng tlf=n th~ hl(in gla tr! vang thai co kha nang chuy~n dblde dangthanhIlfQ'ng tlf= nxac c!nhva khongc6 nhlf=u rul ra trangchuy~n cblthanhtif= n

Cong ty ce phan Yang bac Da quy Phu Nhuan

THUY~TMINH BAa cAo TAl CHINH HOP NHAT GIO'A NIEN80(tiep thee)

VaG ngay va cho ky ke toan sau thang ket thuc ngay 30 thanq 6 narn 2012

Cac khoandtlu tlf ngilnhanthe hien khoantien gll'i c6 kyhan tai nqanhang nhlfmot khoan

VND Ngay 30 thang 6 Ngay 31 thang 12 nem 2012 nsm 2011

Phai thu ben thCr ba

Trang 06 :

PMi thu c6 t(fc 10.393 987.500 13 858.650.000

Chuy'!'n nhlfQ'ng o;§t tnu« cho Cong ty c6

phiin Th/!C ph;§m Sai Gcln 12.000 000.000

Cackho{m pMi thu khac 23 888.799.006 8 932 205 759

VND Ngay 30 thang 6 Ngay 31 thang 12 nam 2012 ntun 2011

Cong ty Co phan Vang bac £)8 quy Phu Nhuan

THUY~TMINH BAa cAo TAl CHINH HOP NHAT GIO'A NIION oo (tiep thea)

vao ngay va cho ky kil toan sau thang kilt thuc ngay 30 thang 6 narn 2012

9 TAl SAN cofl!NH HO'U HiNH

B09a-DN/HN

VNEJ

Nguyen gia:

Tai ngay 31 thang 12 narn 2011

Mua mail xay dl,l'ng trong ky

Thanhly

Tai ngay 30 thanq 6 narn 2012

Gia tr] khau hao lOy k€l:

Tai nqay 31 thanq 12 narn 2011

Khau hao trong ky

Thanhly

Tai nqay 30 thang 6 narn 2012

Gia tr] con lai:

Tal ngay 31 thanq 12 narn 2011

T<li ngay 30 thang 6 nam 2012

NhBcuava v?tki~ntrue

21.378.952.507

713.086.15722.092.038.664

191.425.417.453

86.734.579.470

8.594.483.351(976.098.448)

Cong ty c6 phan Vang bac Da quy Phu Nhuan

T~UY~T M.INHB~O ~Ao T~I CHi.NHf-\0P NHATGICrA NIEN 80 (tiep thee)

vao ngay va cho ky ke toan sau thang ket thuc ngay 30 thanq 6 narn 2012

B09a-DN/HN

10 TAl SANcoD!NH VO HiNH

Quy~nsirdl,mg (filt kh6ng thai nen

Ph[,nm~m

may tinh

VNEJT6ng c(Jng

Nguyen gill:

T;;Ii ngay 31 thanq 12 narn 2011

va nqay 30 thanq 6 narn 2012 279.000.379.838 868.968.725 279.869.348.563

'-'-'-Gill tr] hao manlOyk~:

T;;Ii ngay 31 thanq 12 narn 2011

K h~utrLP trang ky

T;;Ii ngay 30 thang 6 narn 2012

Gill tr! con I~i:

T;;Iinqay 31 thanq 12 narn 2011 279.000.379.838

T;;Ii ngay 30 thang 6 narn 2012 279.000.379.838

135.932.947 279.136.312.785

QuyenSLY d~ng d~t tr] gia 166.099.851.738VN8 dU'Q'cSLYd~ng de dam bao cho cac khoan

vay tLP cac ngan hang thU'O'ng rnai (ThuytH minhs621)

11 CHI PHixAy OI)'NG CO' SAN 06' OANG

Ngay 30 thang 6 nilm 2012

VNEJNgtw31tMng

12 nilm 2011

Dl,J' an xay dl,J'ng nha may tai DU'O'ng Quang Ham

Trung tam kimhoan

Trung tam ThU'O'ng mai Thu Khoa Huan

12 cAcKHOAN DAu TI1 oAI H~N

12.1 £)§utU'vaocong tylienket

G ia trj (f[,u tir Ty 1(1sa

hO'u(%)

VNEJNgtw31tMng12nilm 2011 Gia iti (f[,u tir Ty 1(1sa