phan iii bao cao tai chinh va phuong an ppln 2012 va khppln 2013 1

phan iii bao cao tai chinh va phuong an ppln 2012 va khppln 2013 1 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ...

PHAN III

nAo cAo rll cniNn zorz vA PHL/oNc Al pnAxpn6t lqt NHUAN 2012

vArS HoAcH psAx pn6r LgI NHUAN xAtu zors

pnArl

nAo cAo tAr cninn xAu zorz

H6i tldns cuin tri

Ong Biri Quang Phi Di6n

6ng T6ng XuAn Phong

Qng Doan Qu6c Thinh

Ong Pham TAn Tung

Ban Gi6m tl6c

6-ttg Nguy6n Dic ui6n.

Ong Bii Quang Phri Di0n

6ng rrln van ttring

BAo cAo ctra nnx crAu o6c

Ban Gi{m <t6c C6ng ty C6 phAn PhAn b6n vA H6a chdt DAu khi TAy Nam BO (Cai t+ lA "Cdng tv")

rlQ trinh b6o c6o nAy cirng vdi b6o c6o tAi chinh cria C6ng ty cho ndm tAi chlnh ket thtic ngdy 3l

HOI-DONG QUAN TRI VA BAN GIAM DOC

b-e-,,-tnarfr

"iei ",la

q6i i6"g Quen tri vd Ban Gi6m dric da didu hAnh C6ng ty trong nitm vi d6n ngdy lfp b6o c6o niy g6m:

Chri tich

uy vlen

uy vlen

!l vi6n

Uy vi€n

Gi6m d6c Ph6 Gi6m d6c

Ph6 Gi6m d6c (mi6n fiQm ngiy 3l th6ng 3 nim

2012)

TRACH NHIEM CUA BAN GIAM D6C

Ban GiAm d6c c6ng ty c6 tr6ch nhiQm l$p b6o c6o tii chinh hang ndm phdn 6nh nQt c6ch trung thgc vi hgp It tinh itnh tdi chinh ciing nhu k6t qui ho4t dQng kinh doanh va tinh hinh luu chuyan tiAn tQ cua C6ng ty trong ndm Trong viQc l{p bAo c6o tdi chinh nay, Ban Gi6m <l6c dugc yOu cdu phAi:

o LUa chen c6c chlnh sdch k6 to6n thlch hgp vd 6p dlmg c6c chinh s6ch tl6 mQt c6ch nhAt qu6n;

Dua ra c6c xCt do6n vd udc tinh mOt c6ch hctp lj vd th{n tro ng;

o Neu 16 c6c nguyOn tic k6 to6n thich hqp c6 dugc tuAn thri hay kh6ng, c6 nhfng 6p dung sai l9ch trgng y6u cAn dugc cdng b6 vA giAi thfch trong b6o c6o tii chinh hay khdng; .

Ldp F6o c6o tdi chinh tr6n co sd ho4t <lQng li6n tqc tnr truong hqrp kh6ng thd cho rdng C6ng ty

sE tidp tpc hoqt tlQng kinh doanh;

Thi6t k6 vd thuc hiQn hQ th6ng.ki6m so6t nQi b0 mot cach hitu hiQu cho msc dlch lfp vi trtnh

bAy b6o c6o tdi chinh hqp lj nhdm han chd rui ro vd gian.l{n

San G'i6rn d5c C6ng ty chiutrdch nhiQm tlAm bdo reng s6 k6 to6n {uo c ghi chdp mQt c6ch phir hgrp

d6 phAn 6nh mQt cdch hqp l)t tinh htnh 9i chinh cta C6ng ty d bAt kj thAi di6m ndo vi dirn b6o

.ang Uao c6o tdi chinh t"an *r,i c6c ChuAn mgc k6 todn ViOt Nam, HQ th6ng k6 toan Viet Nam vd

c6c quy <linh hiQn hinh c6 li6n quan tai ViQt Nam Ban Gi6m <l6c ciing.chiu trich nhiQm tldm bAo an toAn cho tdi sAn cria C6ng ty vi thyc hiQn c6c biQn ph6p thich hgp tt6 ngiin ch{n vd phdt hiQn c6c

hinh vi gian lfn vd sai phgm kh6c

Ban Gi6m d6c x6c nh6n rdng C6ng ty da tuen thri c6c y6u cAu n6u tr€n trong viec Qp b6o c6o tii

chinh

Thay m{t vi tlai diQn cho Ban Girlm <t6c,

NguySnDrtc Hi6n

Gi{m al6c

Thdnh ph6 Cdn Tho, CHXHCN Yiet

BAo cAo KrtM ToANDOc LAP

KisI-EE: C{c C6 rl6ng

Chring t6i 116 kidm todn bing cdn tl6i kd to6n tpi ngAy 3 1 th6ng 12 nlm 2012 cing vdi b6o c6o k6t qua

hojt <tQng kinh doanh, b6o c6o luu chuydn tiAn t0 cho nlm tdi chlnh kdt thric cing ngAy vA thuy6t minh b6o c6o tAi chlnh kdm theo (gqi chung la "b6o c6o tai chinh") cria c6ng ty c6 phin Phin b6n vi H6a

chAt Diu kti Tiy Nam B0 (gqi frt le "C6ng ty") tluqc lflp ngiy 25 th6ng 02 nlm 2013' tir trang 3 d6n

trang 20 86o c6o tii chinh kdm theo kh6ng nhim phan 6nh tinh hinh tai chinh, k6t qua holt tlQng kinh doanh vA tlnh htnh luu chuy6n tiAn tQ theo c6c nguydn tic vd th6ng lQ k6 to6n ttuqc chAp nh$n chung t?i

c6c nu6c kh6c ngoii ViQt Nam

Tr{ch nhiGm cria Ban Gi6m d5c vA KiSm torinJi0n

c t4i trang 1, Ban Gi6m d6c C0ng ty c6 tr6ch

nhiQm l{p b6o.c6o tii chinh Tr6ch nhi€m cia chung t6i ld dua ra f ki6n v€ b6o c6o tAi ch{nh ndy dya trOn k6t quA cria cuQc ki€m todn

Co s& cria f ki6n

Ch,l"C t6t d;thu" hiQn c6ng viQc ki6m to6n theo c6c ChuAn muc ki6m to6n Viet Nam C6c ChuAn muc

nAy y6u cAu chirng t6i phni lfp k6 hopch vi thyc hiQn c6ng viQc kidm to6n d6 det tlugc sg dAm bAo hgp

g rlng b6o c6o tAi chlnh kh6ng c6 c6c sai s6t treng y6u C6ng viQc ki6m to6n bao gdm vipc ki6m tra" tren co sd chen mlu, c6c blng chimg x6c minh cho cfc s6 liQu vi th6ng tin trinh biy tr6n b6o c6o tii

chinh Chring t6i ciing ddng thli ti6n hdnh ttinh gi6 c6c nguyen tiic k6 to6n ttugc 6p dgng vd nhilng u6c tinh quan treng cria Ban Gi6m tt6c ciing nhu c6ch trlnh bdy t6ng quft cria b6o c6o tii chlnh Chring t6i

tin nrdng ring c6ng viQc ki6m torin itd cung cAp nhilng co sd hqp lf cho f ki6n cua chtng t6i

f tiSn

iltl ti6n cua chring tdi, b6o c6o tai chinh kdm theo da phdn 6nh trung thlrc vd hqp lf, tr6n

cdc khia c4nh trgng y6u, ttnh htnh tdi chinh cria C6ng ty t4i ngdy 31 thdng 12 ndm 2012 cfrng

nhu k6t quA ho4t dQng kinh doanh vA tinh.hinh luu chuy6n tidn tQ cho.nlm tdi chinh ket thic

cing ngiy, phn hqp v6i cdc ChuAn mgc kd to6n Viet Nam, HQ th6ng kC totin ViQt Nam vA c6c quy dinh hiQn hanh c6 li6n quan t4i ViQt Nam

Khric Thi Lan Anh

Ph6 T6ng Gidm al6c

Chrmg chi Ki6m to6n vi6n s6

D.OO36/KTV

Thay mp vd ilgi diQn cho

c6NG TY TNHH DNLOITTE VIET

NAM

Ngdy 25 thdng 02 ndm 2013

Hd NAL CIIXHCN ViQt Nam

TrAn Huy C6ng

Ki6m to{n vi6n

Chrmg chi Ki6m todn vi6n s6

0891/KTv

nArvc cAxodt xf roAx Tqi ng6y 3l thdng 12 ndm 2012

Du.6 n:{6t

m|nn

rAr s,ix xcir r4t (100=110+130+140+150)

TtAn rd c{c khodD tudng ttrcng ti6n

-'l

l I rcn

2 Cdc k'hodn tuong ttusng tidn

Cdc khodn pbll thu ngin hgn

l Phai thu kh6ch hdng

2 TrA tru6c cho ngudi b6n

3 CAo khodn phdi thu kh6c

mng tdn t<lro

l.IDng tdn kho

2 Duphdng giAm gi6 hing t6n kho

Til sln ngin bqn kb{c

l Thud gi6 tri gia tlng ttugc L:tr6u tnr

2 TAi sdn ngin h4n kh6c

TAr SAN DAr HAN QBO =220+240+260\

TAi sto c6 Qnh

l Tei sdn c5 dinh hlru hhh

- Nguyin gid

' '- | : -uta lrl nao mon tuy Ke

2 Tdi sdn c6 dinh vo hlnh

- NguyAn gid

- Gid tri hao ndn lily kd

3 Chi phl :dy dprg co b{n dd dang

B{t @ng stn du tu

- Nguy€n gi6

- GiA tri hao nrdn lty k6

TAi sln dll hgn kh6c

l Chi phftni trudc ddi hen

2 Tii sAn ddi hqn kh6c

100 110

lll n2

130 r3l 132 lJ) 140

l4l

149 150 t52

156

200 220

nl

222 223

n7

228 229 230 240 241 242 260

'261

268

270

3l^212012

MAU 56 B OI-DN

Don vi: MtlD 3Ut2l20ll

A

L

TAIs,iN

||L

ry

233.547304.t5t

109.490.3E4.92t 9.4m384.v2E 100.000.000.000

7 4.046.42630r

59.8m.265.328

10.844.712.3E0

4E.s66.629.551 s2.2$.102.036 (3.686.4n.48s) 1.443.t64.07b

l 400.86t.07E 43.000.000

38.809.440.947 26.E52.722.t07 20.70t.130.820 23.979.385.838 (3.278.255.0 r 8)

6.152.000.000 (408.013)

10.?61.0t3.9t9

11.4E0.389.000

(719.305.011) 1.195,634.151 l.126.105.11t 69.529.W

252,443.703.142 127.924,994323 7.924.W.323 120.m0.000.000 7t39t.547.556

48.632.42E.911

14.E3E.52.W 7.vn.595.U3 49.864361.903 52.93.019.20r (3.r2E.6s7.n8) 3.255.799360 3.054.794.3@ 201.m0.000

20.901.9t5432 19.031392.03t 3.ln.g2E.03E 5.20 r.410.01i (2.004.38 t.97 5) 9.714.3&.W

9.71 4.364.000

6.120.m0.000

1.t76593394

1.858.149.394 18.444.000

B

I

rdNc rfu s,iw (z7o = loo+2oo) 272356.745.805 2733s1.68t.574

BANG cAN o6t rt ToAN 0i6ptheo)

Tqi ngAy 31 thdng 12 ndm 2012

xcr-0ltvdx

Ng pn{r rnA Ooo = 3 t 0+330)

Nq ngin hp

l Vay vA ng ngin h4n

2 Phei tr{ ngudi b6n

3 Ngudi nnra tra tiAn tnrdc

4 Thud vd c6c kho6n phein$p Nhe nu6c

5 PhAi trA ngudi lao dQng

6 Chi phl phAi trt

7 C6c khodn phAitri, phii nQp ngin hqn kh6c

E Qu9 khen thudng, phtic lgi

Nq dti bp

I Du phdng try c6p ndt viQc tAm

B NGLbN vONcuosdn0l-t(loo =lro)

L V6n chrl sOhitu

l V6n ttdu tu cria chi sd htu

2 Quf dAu tu pb6t triAn

3 Qu! d\t phdng tii chhh

4.lpi nhugn sau thu6 chua ph6n ph5i

roxc rrrcr-oN vdx (aao = 3oo+too)

l}r|s5

300 310

Jll

312

JIJ

314

315

316 319

330

JJO

400 410

4ll

4t7 4lE 420

440

3ut2n0t2 3llt2l20ll

MAU56BOT.DNMAU

Ituy6t

ndnh

ll

59.621336.030 59.628336.030 20.000.000.0@

3.423.4$.8m 9.%3.595.196 2.659.5n.110 2.842.270.995 9.762.474.453 6.375.E24.291 4.601.110.095

212.72a.409.77 5 212.72E.409.77 S

170.000.000.0@

9.475.215.861 4.737.ffi1.931 28.515.585.983

7932tJ9r.696

19.tt7A44596

61.424.527.320 2.011.334.U2 244.180.610 Lnz.42.49E 9.456.146.370 1.151.u7.949 2.958.185.107 205,947.000

m'9t7.w

194.O27.t96,E74 19d,027.E96.878 l?0.000.m0.000 4.142.8t4.141 2.471.N7.g7r

l7.8t3.67s.ffi

272356.7 45,80s 273351.688.s74

Ng6 Thi Hdn-g Nga

Ngudi l$p bi6u

NSay 25 thdng 02 ndm 2013

NguySn Thlnh C6ng

K6 to{n trudmg

Gi6m al6c A

l

BAo cAo x$t quA HoAT DQNG KII{H DoAl{H

Cho ndn tdi ch{nh kdt thic ngdy 3 t thdng I2 ndn 2012

crdTrfrJ

1 Doonh thu Hn hlng rd cung c6p{ch rq

2 CAc khoin giim trtr doanh thu

3 Doanh tbu thuln Hn hAng rt curg cdp {ch r1

(10<r1{2)

4 Gi v6n hAng b6n vi dich vp cung cdP

5 t4i nhuln gQp b6n hlng rd cung cdp{ch 4r

(20=10-1r)

6 Doanh thu hogt tl0ng tni chftth

7 Chi ph{ tdi chfith

8 Chi phf b6n hing

9 Chi pht quin V doanh nghiQp

10 l.qi nhu8n tt ho0t Sng kinh &anh

(3040+Qr-22>Q4+2s))

ll Thu nhip kh6c

12 Chi phtlh6c

13 t4l nbrtn kh6c (40=3r-32)

14 T6ng lgl nbu{n k6 to6D ru6lc thu5 (50=30+40)

15 Chi phlthud thu nh$p doanh nghiQp hi€n hdnh

16, Lql nhuln sau thu6 thu nh$p dornh nghiCp

(60d0-5t)

17 Lll co Hn trSn c6 phi6u

r4r16 r1:16t

vrAu s6 B 02-DN

2011

0l a2 l0

t1 20

2l

n

25

30

3l

40 50 5',I

13 IJ

3210.718361.403 32.144.936.3X

3.17ts73.425.O07

3.0n.u.06,9.w

91351355.207

r7.861.540.522

19.@8.782.031

u.045.820.65E

66.068293.040

24s.916.826

141.561

245,775.265

663r4.06t305 12.90.051.109 53324.017,196

2.660.a56.972.664

13.5E1.028.906

2.647,275J43.7s8

2.5E3.4f.0.566.72E

63.79s377.030

l 8.837.406 l6l

10.16E.M4.702

17.056.534.E16

55.40t203.673

13.6363&

13.636364 55.421.t40.037 13.93.698.624 4r.428,t41.4r3

t5

l7

60 70

NsO ThiE&s Nc"

Nguli l$p bi6u

Ngay 25 thdng 02 ndm 2013

KG to{n tnrdng

Nguydn.Dria HiSn

Gidn d6c

BAo cAo LuU cHUYtN rItN TD Cho ndm tdi chinh kdt thic ngay 31 thdng 12 ndm 2012

PrAu sO n or-ox

Don vi: VND

cninmr

1 Llt nhuln tnttc thud 0l

2, Diu chlnh cho ctlc khodn:

Khdu hao tdi sen c6 dinh 02

C6c khoin dgphdng 03

0-eD ttr hoot dong dAu tu 05

3 LFt nhu\n ir hogt ttQng klnh doanh ,n {c tha! ttdt

v6n lmt tt ng

Thsy d6i c6c tfioin phAi thu 09

thay d6i nang tdn kho t0

Thay d6i c6c khoan phii trA (kh6ng bao gdmthu6 rhu 1l

nhgp doanh nghiPp phei n$p)

'rhay d6i chi phl trl tru6c

Thud thu nh$p doanh nghiPp ttn n$p

TGn thu l,rh6c tir hoot d0ng kinh doanh

Tidn chi kh6c cho hoet <l0ng kinh doanh

Lnt chuydn ttln thudn tir hogt ttQng ktnh doanh

n LwcHUYt\ TfrY rrr noar ooxc oAuru

l TiAn chi d6 rrua sinr, :6y dung TSCD vd

c6c tdi sin ddihan khAc

2 Tidn thu lti cho vay, c6 ttc vl lgi nhuin tlugc chia

Ltttt chuyln tlln thuln tlt hogt tQng ddu tr

m Lutrclnjyfi\ TdN Try HOAr DoNG Tfu C*tH

l Tien thu ttr ph6t hinh c6 phi6u, nh{n v6n g6p

3l c0a c6c c6 tt6ng

2 TiAn vay ngin htn, dAi han nh0n dugc 33

3 d tfc, lqi nhu6n de trA cho c6c c6 d6ng 36

Lmt chuyCn tfin thudn tit hogt t\ng tdl chtnh 10

Luu chuytn titn thuln troog nlm

Tltn rd tucng ltrolg tiln du nftn

Ttto rd tuung ltrong titn cu6l nlm

l2 t4 l5 lo 20

66,311.06E.30s

t.993.5E6.067

557.E15.187

0E 51.00t,011.077

55.12 r.810.037

t 050.035.I 86 Q9.2r4.t3s') (r E.E37.406.161)

37.337.251.927 (6s.7&.s70.937)

Qn.n4.82)

tE.30/'.4:26.5:25

(1 68r''.68/,743) (n.823.34r.M)_

(5223.s3E.269) (10.117.77E.721)

(13.1r9.612.830) 18.829.336.716 5.709.723.tE6

70.000.000.000

(38.320.939.095) 31.679.060.905 (2.7sr.993.933) 130.683.9tt.256 r27.924.99432t

(7.246.Erfin) 739.917.165 (45.017.356.332)

732.M4.283

( t 0.578.433.613) 2.689.41t.500 (10.419.990 l)

Q 7,E96.210,1r3)

2t 03.166.728.09r)

n 1E.048.7Et.816

30 1.EE2.060.71t

20.000.000.000 (25.420.460.000) (5.120.160.000)

(rr.434.609395)

60 127.924.994323

70 109.490384.92t

Ns6 ThtHdng Ngg

Ngay 25 thdng 02 ndm 2013

KG toin tru&ng

Nguy6nDria Hi6n Gi6m al6c

C[n crl Lu$t Doanh nghiQp; Cdn cf vdo diAu lQ COng ty c6 phAn Phin b6n vd H6a

quan lj tdi chintr cria c6ng ty c6 phan Ph6n b6n vd H6a ch6t DAu khi T6y Nam BQ <16 tluqc

rtoi edng quin tri ban hirnh Di5 c6 co sd trich lfp cdc qu! cho hoat dQng cria c6ng ry ve tre

PHANB PHIJOT.IG AX PHAX PH6I LgI NHUAN NAM 2012 VA

xt no4cn PHAN PHOI LgI NHUAN NAM 2013

sau :

1) Phuong 6n phdn phdi lqi nhufln nhm20l2 @inh kDm phlt lltc 1)

Kinh dAnghi Dei hQi ddng c6 d6ng xem xdt ve bi6u quy6t th6ng qua c6c phuong 6n

phAn ph6i lgi nhufn tr€n.

Trdn hgng.

TM.HOIDONG QUANTRI

crru rIcH

Nguy6n ThiHidn

PHULUC 1

pHrtor{c Ax pnAx rn6r r,gt NHUAN xAu zorz

Dvt: iting

L Lgi nhuQn tnrtc thud ndm 2012 66.311.068.305

n Lgi nhuQn sau thud ndm 2012 (1) 53.324.017.196

I Loi nhudn sau thud theo kl hoqch (2) 39.000.000.000

2 Lqi nhuAn sau thud w$ ki hoqch (3) (1) - (2) 14.324.017.196

1 Qu! iliu tu phft tri6n (10% LNST) (5) (1) x 10% s.332.40t.720

a) Qu! khen thtong (9) (8) x 70% 5.599.02L805

- Quy thu&ng Ban Di6u henh (2% LNST)

- Khen thudng CBCNV vA c6c tl6i tuqng

nhuQn vuqt I(H (13) (3) x t0% r.432.401.720

- Khen thudng CBCNV vd c6c <l6i tugng

IV Lgi nhuQn cbn lqi sau phAn phdi cdc Qui

t1 Lqi nhuQn ndm 2011 chuyAn sang (17) 1.213.675.666

Wil Lqi nhuQn chuyin sang ndm sau (20) Q6)+Q7)-(Ie) 11.608.085.983

xr no4cn nr^"1H0?Y&iNHUaN NAM 2013

Dvt: dOng

30.000.000.000

6.000.000.000

1 Qu! dg phdng tni chlnh (5%LNST)

1.500.000.000

2 Trich lfp qu! khen thudng, phfc lqi (l5%LNST)

4.500.000.000 Trong tl6:

600.000.000

b Qu! khen thudng CBCNV vi c6c <l6i tuqng kh6c

2.550.000.000

Qu! phfc lgi C6ng ty

1.350.000.000

il1 Lqi nhuQn ndm trufc chrEdn sang

11.608.085.983

IV Lqi nhuQn chrm philn phdi ndm 2013

38.608.085.983

V Tj rc chia cd ftc Qlo/o)

23.800.000.000

W Lgi nhuQn cdn lgi chuydn ndm sau

14.808.085.983

* Lruf:

Trudng hqp lqi nhuan thyc hiQn urqt lqi nhu0n k6

hoach dusc siao, cho phdp C6ng ty clugc

trlch b6 sung gu! khen thudng, phric lqr li 10% tr€n lqi

nhudn sau thu6 vuot k6 hoach