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Trang 1TONG CONG TY C6 PHAN MAY YIET TIEN VA cAccOncrYcox
(Ihdnh t\p tqi wdc Clns hda Xd h,i Chi nghia Yi€t Nam)
BAo cAo rnr cnixnnQr Nmtr
DAEIJqC KIEMTOAN
Cho n5m tiri chinh k6t thtc ngiLy 3l thdng 12 n5m 2013
Trang 2rONG cONc rY cO PHAN MAY YIET TIEN
s6 7 Le Minh xuar, Phutmg 7, Quan Tdn Bhh
Thenh Dh6 Hd cH Minh, cHxHCN vi-et Nam
MUC LUC
NOIDUNG
BAo cAo c{rA BAN ToNG GIAM D6c
BAo CAO KI6M TOAN EOC LAP
BANG CAN D6I K.E TOAN HOP NHAT
BAO CAO KET QUA HOAT DONG KINH DOANH HO P NHAT
THIJYBT MINH BAO CAO TAT CTTiNT HOP NHAT
Trang 3rONG cONG rY cO PHAN MAY vtpr rrnN
36 z Lc tr,tinh xoan, Phuong 7, Quan Tan Btnh
Thanh Dh6 Hd chi CHXHCN ViCt Nam
nAo cAo cira nnN toNc crAu o6c
Ban T6ng Gi6m tl6c T6ng COng ty C6 phan May Viet Tiiin ("COng ty m9") vA cac c6ng tv con (COng ty mq vacric c6nfty con sau ddy gqi chung ld "T6ng COng ty") dQ trtnh b6o c6o ndy cirng voi b6o c6o tii chinh hqpnh6t cho nam tai chinh kdt thfc ngdy 31 tlaog 12 n6m 2013
C6c thanh vi6n crta H6i ddng Qudn tri, Ban Ki6m SoAt vi Ban Tdng Gi6m tliic rlA rli€u hnnh TOng C6ng tyhong n6m vd d6n ngdy lflp b6o c6o ndy gdm:
H6i tliine Ouin tri
6ng Vt Duc Giang
Ong Nguy6n Dtnh Trudng
6ng B Van Tiiin
6ng rrin vintr COng
Ong Phan VIn KiQt
Ban Ki6m Sodt
Bi Thach Thi Phong HuY€n
Ong Hd Ngoc Huy
Bd Tr6n Thi Ngoc Dung
rl5c x6c nhdn rang T6ng COng ty da tuan thri c6c y€u cdu neu tr€n fiong viec lQp b5o c6o tdi
cho Ban T6ng Gi6m d6c,
tfi6c
Ean T6ne Gi6m, tl6c
Ons Biri Van Ti6n
oni rrao ruuh coog
Be Nguy6n Th! Tung
Ong Phan V6n KiQt
TRI,CH NHIEM CtA UN T6NC CIAMDdC
Ban T6ng Girim d6c T6ng COng ty c6 h6ch nhiem lQp.b6o oio tai chlnh hqp nh6t phan 6nh mQt c6ch trungthuc vd hsp li tlnh hinh lai chinh hqp nh6t ctng nhu li6t qudL ho4t d6ng kinh doanh hqp nh6t vd tinl ninl luu
"frrve" iili te hqp nh6t cira T6ng Cdng ry trong nam ph1-r hqp vdi chuin muc kC toAn, che d0 k€ torin doanhnnt iep ViCt Nu* ,a cac quy tlinh ph6p l! c6 li€n quan diin vi€c l{p vd trinh biy b6o crio tdi chinh Trong viQc
l6-p cric brio c6o tdi chlnh bqp nldt nny Ban T6ng Gi6m d6c dugc y€u ciu phii:
Lga chgn c6c chintr sach kii to6n thich hqp vd 6p dgng c6c chinh s6ch d6 mOt c6ch nh6t qu6n;
Eua ra cac xdt doiin vd udc tinl moj c6ch hqp li va than tr9ng;
N6u 16 ciic neuy€n tic k6 toan thich hqp c6 dugc ru6n tht hay kh6ng, c6 nhtng 6p dgng sai lqch trqng y6u.an Ouoc cOn-g Lo va giai thich fiong b6o c6o tdi chinh hgp nh6t hay kh6ng;
Ban T6ng Gi6m d6c T6ng COng ty chiu tr6ch nhiQm dim bio ring s6 s6ch k6 to6n clugc ghi chdp mot c-6ch
"n fr* Ea of'an anf, .Otia"l iop ti ti"t hlnh tiri chinh cia TOng
-Ong
ry O b6t kj' thdi tli€m ndo vd tlim bdo
ii;" #";;,tu ;hinr, trsD nhAt;an thri chuAn msc k6 to6n, cn6 aq t6 to6n doanl nghiQp.Vipt Nam va cac
;;;d"fi il6p I)r;illo q'r,- aar uie" rap.va trinh bdy b6o caotai chinh Ban T6ng Girim d5c cfing chiu tr6ch
iiiiO- Oa,in Ua," * toan dho tei san cria T6ng Cdng ty vn thuc hi€n c6c biQn phriP thich hgp tlii ngln ch6n vi
ph6t hien c6c hhh vi gian lin viL sai ph4m kh6c
Chri tich
Thanh vi6nThdnh vi6nThdnh vi6n
Thdnh vi6n
Trudng banThanh vi€n Thinh vi€n
T6ng Giem d6cPh6 T6ng Gi6m rl6cPh6 TOng Girirn d6cPh6 TOng Gi6m ddc
VIET TI
31 tking 3 ndm 2014
Trang 4
sa, 5(2nNta-ac-ac
vi tinh hinh luu tiCn te
Ch mg nhAn dbng ky hanh ngha ki6m to6n
sti oo+9-zot:-oot-t
Tha! mit vd dsi diqn cho
C0ng ty TNHH Deloitte Viet Nam
Ngdy 3l hAng 3 ndm 2014
Thdkh phd Hi chi Minh cHXHCN viir Nam
Kinh eui: Cnc C6 af6ng, HOi d6ng Quin tr!, Ban Ki6m Sorit'Ban Tdng Cidm tliic
Tdng C6ng tY C6 Phin MaY ViQt Ti6nching t6i ala kiom to6n b6o crio tdi chinh hqp nhAt kdm theo cira T'5ng c6ng ty c6 phren May vifl Ti5n ("cong ty
me") vA c6c c6ns w con (Cdne ry me vi cdi c6ng ty con sau ddy goiihung la -f6ng C6ng ty"t' duoc l+p ngey 31
ilr; ;rr," ,di] il trani : aEnirang :2 bao g6-m'eang can d6i k6.to6n hqp nh6t Bi ngiv 3 I thans l2 nam 2013'
eaoiao t,it qun hoat d6n-e kinh doalh hop nhdt, S6o cdo luu chuydn tian rC hAp nhet cho nam,tai chinh k6t thic
cirng ngAy vd'Ban rhuy6t minh b6o c5o tiri chinh hgp nhet (gQi chung la'b6o ceo tai chinh hqp nhdt")
Trtich nhiCm ciq Ban Tdng Gidm d6c
Ban T6ns Ci6m d6c T6ne C6ne tv chiu nhch nhi€m vd viec l4p va trinh bay rung thEc vd hqp lli bdo c6o tdi chinh
hoo nhdt-cria COns rv the-o chuin'muc k6 toAn, chi: dd k6 todn doanh nghifp Viet Nam va cec quy dinh ph6p lj c6
tili ouan diln vi€Jlip vd trinh biy bAo ceo tai chinh vd chiu hech nhiCm vd kiam so6t noi b6 mi Ban Tdng GiAm
o5; ;;ffi.ta;; ;tt6i ad aa,, ii"
"t " ,icc lap ve trinh b;y b6o c6o tai chinh hsp nh6t kh6ng c6 sai s6t treng
yiSu
do gian l{n ho{c nhdm lAn
Trdch nhiQm cia Kidm todn vi1n
iI
C6ng ty TNHH Deloitte ViCt NamTeng '18, Tda nha 'Iimes Square22-36 Nguy6n HuC, Quan 1
Tp H6 Chi Minh, vict Nam
Tel : +848 3910 0751Fax: +848 3910 0750www-deloitte.com/vn
Trech nhiem cua ch(ne t6i le dua ra i ki6n vi bao cao tai chinh hgp nhit dqa- tr6n k6t qui cua.cu6c ki6m toiin
Chins t6i da ti6n hanh kiem toAn rheo chuin muc ki€m toan Viet Nam Cac chuen muc nay.ycu cau chring t6i l.udn
thir chuin muc vi cAc quy dinh vc dao ttuc nghd nghiQp ldp k6 ho4ch vd thr,rc hiCn cuoc kiem toan dC det dugc s[
ddm bAo hgp l!, vi vi6c li6u b6o c6o tai chinh hqp nhat cr:ra T6ng C6ng ty c6 cdn sai s6t trQng yeu hay khdng
Cdng viec ki6m toAn bao g6m thgc hi6n cac thu tuc nhim thu rhAp cdc bing chung kidm toan vd cac s5.liQu vir
trvEt minh tren b6o c6o re-i chintL hqp nhdt C6c tht tuc ki6m todn duoc lua chqn dua ren x6t doAn cUa ki€m toiin
;[i.;il'#;# #;i;;;;;iH;;;e ye, n",i ua" c6o tai crrinh t.qn *'it1" sian ran- hoic nhim ran Khi
thuc hicn ;anh gid cic riri ro niy kiEm to6n vi6n d5 xem xdt ki6m so6t nQi bQ cia T6ng c6ng ty licn quan dcn vicc
lio vd trinh bdv-b6o cdo tirj chinh hgo nhit trung thgc, hop l! nhim thi6t k6 cdc thir tqc ki6m toan phir.hgp vdi tinh
rrint tto" td ruv nhi€n kh6ne nhi.m mgc dich dua ra y ki6n vc hicu qud cia kicm soet noi b6 cha Tdng c6ng ty
iJ""-rie" tiar't"a" cune bi e6m d6;h eia rinh thich hgp ctra c6c ctrinl sach t6 torin duoc.ap dung va tinh hqp li
JJ, ia ;0 rJ lEio- ""t u ein rong ciam di5c cong nhu danh gi5 vi(c rrinh bdy t6ng th€ bdo c5o tii chinh hgp
Chfng t6i tin tusng r6ng c6c bing chrlng ki6m toen md chring t6i d6 thu thdp dugc ld dAy dir vd thich hgp ldm co so
cho j ki6n kiiim todm cia chring t6i
i' kidn cia Kidm todn vian
Theo j ki6n cia chfng t6i, b6o cao tii chinh hqp nhAt kcm theo di phan 6nh trung thi"
"d.hq Ii'o?i "6: *1" :Tl
;;;;'16; ;;iltrh i;:
"ni m t * nrlit
",iu
cong tv t4i ngav : t th6ng 12 nam 2013, ciing nhu k6t quA ho4t tl6ng kinh
::"'3;'-;; :;;,;i i"" i,"1J,,": rri, ra"r'.- nn61
"to nam f,i chinh k6t th0c cirne t6t th0c ctrng ngay, phtr hoo neiv, phir hsD voi voi chuinchuan
'i c6 licn ouan d€n vidc ldo vd trinh bitvd6 kai to6n doanh
:n ti hqp nhdt cho ndm tdi chinh kdt th0c cing ngey, phu hgp vor chuan
Vi€t Nam vir cdc quy dinh phdp l:i c6 li€n quan d€n viQc ldp va trinh bdy
Bir.i Vin TrinhKiem to6r vi6nChtmg nh4n dane hi hanh nghA ki6m toansii tSos-zot3-oot-t
TCn Deloifie dLfEc d0ng de chi mot hoac nhiau thanh vi6n crla Deloitte Touche Tohmalsu Limited,
*ot
"o"g tfNHFl "o lir s& iaiAnh, va m?ng lu'oi cec heng thanh vi6n - m6i thenh vi6n la mqt
t6
"tr,r" io" tao u6 mat phep li Vui ldng xe;t?i website wwwdeloitte com/about d6 bi6t th6m
it ong tin il,i ti6t u& c, oiu ph;p ly cia bebitte Touche Tohmatsu Limited ve cec hang thanh vi6n
2
Trang 5T6NG CONG TY CO PHAN MAY VIET TIEN
S6 7 LC Minh xuan, Phuong ?, Qudn Tdn Binh B60 c6o tAi chinh hqp nhdt
Thanh ph6 Ho ch, Minh, CID(HCN vic( Nam Cho nam tai chinh k6t thric
BANG CAN D6I KI6 TOAN H9? NHATTqi ngay jl thdngl2ndm20l3
Mn Thuy6t
so mtntr
100
120121130
81.817 476.279122.264.685.307(990.562.1s9)509.536.019.747519382.823.926(9.846.804.179)66.929.508.235
537 .032.54966.150.621.93635.041.256206.812.494557.248.012.090210.E31.408.224267.616.952.610729.328.870.461(461.711.917.8s1)3.175.169.01416.095.693.006(12.920.523.992)4s.286.600262.191.0s2.208
209 ;104 269 54470.655.670.877(18.168.888.213)
24.219.557.65818.002.502.202
21 .311.480.643629.258.55326.332.539.76578.203.971337.478.354s60.534.255.042282.530.486.525
238 894 582.95064s.918.955.687(407.024.372.737)5.693.870.25736.725.893.424
(3 t.032.023.167)37942.033.318251.463.471.810
197 .359.193.946
7 t .655 .67 0.877(17.5s 1.393.013)
2 C6c khoan tuong duong tiAn
II C6c khoin tllu tu thi chinh ngin h4n
1 DAu tu ngin hqn
III C6c khoin Phii thu ngin h4n
l Phdi thu kh6ch hang
2 Trd tru6c cho ngudi b6n
3 C6c khoan Phai thu kh6c
4 Du phdng ph6i thu ngin h4n kh6 tldi
IV Ilirng tbn kho
t Hhng t6n kho
2 Du phdng giim gi6 hiLrlg tdn kho
V Tdi sin ngin h4n kh6c
1 Chi phi tue trudc ngin han
2 Thu6 gi6 tri gia tang du c khau tru
3 Thu6 vi c6c khoin kh6c phai thu Nhd nudc
4 Tdi sdn ngdn han kh6c
Q00 =220+250+260\
I Tii san cii .tinh
1 Tei san c5 dinh htu hinh
- NgWAn gid
- Gid rri hao mdn lui hi
2 Tei san c6 dinh vo hinh
- NgY€n gid
- Gid tri hao ndn W ki
3 Chi phl xdY dgng co ban dd dang
II Cic khoin alAu tutii chinh dhi h4n
1 Diu tu vio c6ng ty lien kiit, li6n doanh
2 Diu tu dii han kh6c
3 Du phdng giim gi6 <ldu tu tdi chinh dai
h?n
III Tiri s6n dii h4n khic
1 Chi phi tre tru6c dii hen
2 Tii san ddi hen kh6c
TONG CQNG T.A.I sAN (270=1oo+2oo)
110 5111
112
140 8
t4l
149150
151
152i54158
220221222223221228229230250252258259
10
260261268
1l
1213
Trang 6rONG cONG TY co PHAN MAY vntr rrtN
3 Ngudi mua tra tiAn trudc
4 Thuii vi c6c khoan phii nQp Nhd nudc
5 Phii trd ngudi lao dong
6 Chi pH phai trd
7 C5c khoan phdi trn, Phni nQP kh6c
8 QuY khen thudng, Phic lqi
II Ng dni h?n
1 Phii trn dii han kh6c
2 Vay vi no ddi han
3 Dq phdng Phdi tri ddi han
4 Doanh thu chua thgc hiQn
B vON clr[, sdHul] (4oo=410)
I V6n chri s0 htu
1 V6n diAu lQ
2 Th4ng du v6n c6 Phan
3 V6n kh6c cria chri sd htu
4 Qu! diu tu Ph6t tri€n
5 Qu! du phdng tdi chinh
6 Loi nhuin chua Phdn Ph6i
c LqIicH co DdNc rnriu sO TONG CONG NGUON v6N (440=300+400+4
CHXHCN Viet Nam Cho nam tai chinh kitt thfc
n,{,Nc cAN odr rE roAN HOP NHAr (Tiilp theo)
Tqi ngaY j 1 thdng 12 ndm 201 3
M6so
319 18
330333
334 i9
337 20338400
410 21411412413417418420
1.731.821.300.9541.553.467.279.901114.090.347.703672.930.013.61369.453.533.35644.194.081.390391.005.079.23432.250.914.7 611r7.13s.911.644112.407 403.200178.354.021.0532.373.146.400146.416.000.00026.399.898.000
3 .164 .97 6 .6s3669.617.895.884669.617.895.884280.000.000.00024.469.859.7 58
1 .693 895 .tsz188.480.079.743
32.986.3ls.969
141.987;745.26255.298.913.467
7.349.590.426.715r.314.o32.679.45298.847 598.221548.299.292.10898.96s.653.37029.612.594.615314.888.080.590t2 471 360 368t27 312.6s6.45983.s69.M3.66135.557.7 41.323
2.7 64.396.4002.400.000.000
28 066 938 .37 5
2.326.412.s48546.711.008.037546.711.008.037280.000.000.00024.469.8s9.7 581.693.895.152
117 .111 280.26027.004.040.89096.425 93r.97745.983.528.960
7 .187 ;704264.868.166.s33
Trang 7TONG c0NG TY cO PHAN MAY vnPt rIEx
s6 z rc Uinh Xuan, Phudng 7, QuQn Tdn Binh 860 cdo tli chinh hqp nhatThAnh ph5 Hd Chi Minh, Ci{XHCN Viet Nam Cho nam tai chinh k6t thtc ngdy 3l thang 12 nam 2013
nAo cAo x,6,r euA HoAr D9NG KINH DoANH HqP NHAr
Cho ndn tdi chlnh kit th c ngay 3l thdng 12 ndm 201j
MAU B O2-DN/TINDVT: VND CHiTIT,U
1 Doanh thu biin hang vi cung c6p dlch q
2 C6c khoan giam fir doanh thu
3 Ooanh thu thuAn ttr brin hdng vi cung c6p dich vu
(10:01-02)
4 Giri v6n hdng brin vd cung c6p dich w
5 Lqi nhuan gQp tir b6n hang ve cung c6p dich ru
(20:10-11)
6 Doanh thu ho?t dOng tii chinh
7 Chi phi tdi chlnh
Trong d6: Chi phi ldi vay
8 Chi phi b6n heng
9 Chi phi quan lj doanh nghiQP
lO Lqi nhuan tlruAn tir ho4t tl6.ng kinh doanh
14 Lai tir dAu tu vao c6ng ty li€n k6t, li6n doanh
15 T6ng loi nhufn k6 toan trudc thuil
(50:30+40+45)
I 6 Chi phl thu6 thu nhflp doanh nghiQp hiQn hanh
17 Chi phi thu6 hoan bi
18 Lqi nhuan sau thuii
(60:50-51-s2)
18.1 Lqi nhudn sau thud cia cd d6ng thiiiu sti
I8.2 Lqi nhudn sau thui! cua cii dOng cia
2i
242530
2526
247 243 841.239
35 .824 323 37924.7 40.87 4.94311.083.448.436s3.279.371.169311.606.660.844
63 .5Zs .7 s9 s57248.080.901.287
10 .963 .7 16 7 69
23',7 .r17.184.518
3.898.304.702.490
I .47 I .790.8733.896.832.91r.6173.381.946332.227514.886.579.390
27 788.139.312t2.016.262.2381.582.537.425193.439.428.704r98.242.983.898138.976.043.86228.135.618.086
4 .995 647 36s23.139.970.72143.526.904.94r205.642.919.s243s.270.809.811421.416.769169.9s0.692.944s.999.947 610'163.950.745.334
4550
5l
5260
6l
6270
Trang 8TONG coNG TY co PHAN MAy vrET TrfN
-Thdnh Dh6 Hd chi CHXHCN Vi6t Nam Cho nam tai chlnl k6t thtc nedv 3 I thrins 12 ndm 20 I 3
BAo cAo LU'u cHUyEN Trtx ro nop nnAr
Cho ndm tdi chinh ket thic ngdy 3I thdng 1'2 ndm 201 3
MAU B O3.DN/HNDVT: VND CHi TIEU
t Lni nhu\n htdc thud
2 Diu chinh cho cric khodn:
Ktr6u hao tdi s6n c6 dinhC6c khodn du phdngCh€nh l6ch f! gi6 h6i do6i chua thuc hi€nLai trr hoat dOng dAu tu
Chi phi l6i vay
3 Loi nhudn tb hoqt il1ng kinh doanh trrufc
thay atdi vdn tuu it1ng
r nay oor cac Knoan phat thuThay d6i hang tdn khoThay d6i cAc khoan phAi treThay d6i chi phi tra trudc
I ren tar vay oa ra
Thuii thu nhap doanh nghiQp cla nQp
Ti€n chi khdc cho hoat ddng kinh doanhLuu chuyin liin thuin ti hogt itQng kinh domh
II LU,U CHUYEN TIEN TU'HOAT DONG DAU TIJ
l Tidn chi mua s6m va xay dung tdi san ci5 dinl
2 Tidn thu do thanh l1i vd nhuong ban tdi san c6 dinh
J I len chr cho vav+ fidn thu trdi cho vay
5 Ti6n chi d6u tu g6p v6n vdo c6c don vi khric
6 TiCn thu hdi.lAu tu g6p v6n vdo c6c don vikh6c
7 Ti€n thu ldi cho vay, c6 tuc vd lgi nhufln dugc chiaLuu chuyin liin thuiin th hogt itQng itiu tn
III LUU CHUYIi,N TIIN TT,HoAT EONG TAI cHiNH
l Ti6n vay ngin h4n, ddi h4n nh6n tluoc
l I ten chr ra no goc vay
3 C6 tric dA tra cho c6 d6ng
Lru chuydn tin thuitn t hoqt itQng tdi chinh
Luu chuy6n ti6n thuAn trong nim (50=20+30+40)
Ti6n vA c6c khoin tuong tluong tiin ttAu nimAnh huong ch€nh lech ri gie h6i doiii quy d6i ngoai r€
333436405060
(\ 01 7 t3 446 464)25.277 205.115
( 103.430.000.000)47.760.480.000(6.997.500.2 r r)3.850.000.00056.532.043.753(78.721.217.807)
321.837 935.728(168.995.19 r.246)
(70.000.000.000)82.812.744.48265.266.988.566258.540.139.864323.807.128.430
205.642.919.524
78.s78.135.853(3.2s0.804.108)
| .448 548 07 I(s6.632.816.284)1.582.537 425227.368.520.481(78.339.93 8.344)
(tt.882.522.723)
83 .149 152 666
4 .389 60s 222(1.856.743.103)(42.978.946.424)15.940.138.719195.789.266.494
(83.126.91s.604)412.954.545(52.ss4.000.000)52.555.500.000
(37 921 943.949)43.34',7.768.321(77.286.636.687)
153 .579 902 .4'7 5
(165.689.305.1 l6)
(64.060.000.000)(76.169.402.641)42.333.221.166215.863.188.469343.724.229258.540.139.864
Ti6n vi c6c khoin tuong rlu,trng ti6n cu6i nim (70=50+60+{ 70Th6ns tin b6 suns cho c6c khoin ohi tidn t6:
Tidn chi trd c6 tuc ffong nam khong bao g6m khoriLn tidn 70.000.0000d6ng) ld s6 cd tlJc tam tinh cria nam 2013 nhung chua duoc thanh lodduoc diAu chinh tr€n phdn bi6n rl6ng cdc khoan phai tra
Nguy6n TrAm Anh
KC torin trtt0ng
70.000.0000.000tuong rlng dA
Trang 9ToNG cONG rY cO PHAN MAY lrr.cr rrfN
SO Z rc Uinh Xuan, Phuong 7, Qu4n T6n Binh
Thanh ph6 Hd chi Minh, GHXHCN vi6t Nam
B60 c6o tii chinh hgp nhdt
Cho n5m tai chinh k6t thric ngdy 3 I thAng I 2 nam 20 I 3
Cong ty m9T6ng COng ty C6 phdn May ViQt Ti6n (gai tAt ld "COng ty me") du-qc thdntr lip tai Viet Nam dudi hinh thricc6ng ty cd phdn, ttuoc chuy6n d6i tir doanh nghiQp nhd nudc "T6ng COng ty May ViQt Tirin", theo GiAy chungnfran dang hi kinl doanh sO 4106000342.ngdy 2l thang 3 nam 2007 do Sd K6 ho4ch vd Ddu tu Than]' ph6 HO
Chi Minh cip, vd ctic gi6y chrmg nhfln di€u chinh Theo Gi6y chung nh{n dang kf kinh doanh s6 0300401524ngdy 13 thring.l2 ndm 2011 do Sd K€ hoach vi DAu tu Thdnh pho H0 Chi Minh cdp, von tli€u lQ cria COng tym9 ld 280 lj d6ng vd Tpp doan DQt May ViQt Nam ("Vinatex") la c6 dong chinh cia T6ng COng ry
Cong ty mg chuyen nga.ni chir y6u h sar xu6t vd kinh doanh may m{c, cg th6 nhu sau:
- Sin xuAt mua b6n sin phAm d€t may c6c loai;
- San xu6t, kinh doanh: nguyen phq liQu, miiy m6c, thi6t bl, phu tung, cdng cg ngdnh det may vd bao bi, thiiit bi dien lanh den dpng vd cong nghiQp;
- Thiiit bi dion - am thanh - aflh sang;
- Mua brin m6y bsm gia dung vd c6ng nghi9p;
- Dich lu gi4t, in, th€u vd rl?ro t4o cit may cong nghiQp;
- DAu hr, xdy dpg, kinh doanh co sd ha tdng, khu cong nghi6p, cho thu6 vdn phdng, nha xuong, thi6t bi,
kho b6i; vd
- Dich vu giao nhrin, vqn chuyrin hing hoa d4i l! tdu bi6n
t6ng s6 nhan vi€n cria Cong ty me tai ngey 3l thang 12 nam 2013 ld 6.147 nguoi (31 thring 12 riam 2012'
6.010 ngudi)
C{c c6ng ty conTh6ng tin chi tiiit vd c6c c6ng ty con t4i ngdy 31 th6ng 12 nim 2013 nhu sau:
Ti lC T! lQ quy6nphin s0 bi6u quy6t
hitu nim gitr
THIIYI,T MINH BAo CAo TAI CHiun TToP TTAT MAU B Og-DN/HN
82,50ting nginh may mic.
San xu6t, kinh doanl gia c6ng qudn 6omay s8n; mua ban thii5t bi, m6y vd phuttmg nginlr may mf,c
san xuat var sor; may cong ngnrqp;
mua bdn h2rng may mflc, b6ng vii sgr,mey m6c thi6t bi vat tu ngdnh dQt, maymEc; vd cho thue m6y m6c, thiet bi vat
tu ngdnh dot, may m6c
51,00 Sar xufu vA kinh doanh hdng may m[c
va ciic sar ph6m lien quan
66,78 San xu6t gia cOng, kinh doanh hangmay m4c xu6t khAu vd ti€u thu n6i dia
Noi thnnh lAp(hoic ilnng kf) vn ho4t
tlOngTinh Binh
ThuanTinh Ninn
Trang 10rONG CONG rY cO PHiN MAY vIEr rIEN
56 7 LC Minh Xuan, Phuirng 7, Qufn Tdn Binh
Thdnh phii Hd cH Minh, cHxHCN viot Nam Cho nam tei chlnh ki5t thtc
B60 c6o tai chinh hqp nhdt
26,06 San xu6t, kinh doanh san phAm may m[c
36,77 Sen xu6t, kinh doanh sin phAm may m{c
30,00 Cho thu6 nhd xu&ng, kho bii, v6n phdng
49,00 Sar xu6t, kinh doanh nhdn c6c loai
45,83 San xu6t, kinh doanh san phim may m{c 34,98 Kinl doanh xing diu, nhd hang, kh6chs4n
45,15 Sar xuat gia cdng co khi
25,00 Kinh doanh m6y m6c thi6t bl, phu tung
nganl may
40,00 Dich vu giao nhfn, xu6t nh6p khAu
THIIYtT MINH BAO CAO TAI CHiI\TI HO, ? NHAT (Ti6P thEO) MAU B O9.DNAIN
ii-,n ya -lrn,ry ia.At bA pn,6, nqp,hdnh vd'cin dnc doc ding thdi vbi bdo cdo tdi chinh hsp nhiit kim theo
C{c c6ng ty li6n ki6t, lien atoanh
Thong tin chi riiit vd cAc cong ty lien kiit, liCn doanh crla T6ng COng ty t4i ngAy 3l thing 12 nim 2013 nhu
Cdng ty Li€n doanl sin
xu6t Mex viqt Phat
COng ty C6 phAn maY
Thoi Gian Vi€t Ti6n
COng ty Cd phan may
GiangTinh Vihh
Long
Tinh D0ngNai
I rnn I IenGiang .Tinh DongNai
rp Hd chi Minh
rp Hd chi Minh
40,00
30,0034,9832,5325,2420,85
26,0026,0026,0636,7't30,0055,0645,8334,9845,15
\,,'[q
\.
;:
Trang 11T6NG CONG TY CO PHAN MAY VIET TIEN
56 7 LO Mifi Xuan, Phuong 7, Quan TAn Binl
Thanh ph6 Ho ch{ CHXHCN ViCt Nam Cho nnm tii chinl k6t thuc
B{o c6o tei chinh hqp nh6t
12 ndm 2Ol3
;;;-,;;ri, ;;;i;;; ia .6t i6 pn6, ttop ,hdnh vd'cdn dtqc dpc ding thtri v6i bdo cdo tdi chinh hqp nh kan theo
2 co- so LAP BAo cAo rAr cniNH HQ? NIrAr vA nAu rAr csixn
Co' s0 lip b6o c6o tii chinh hqP nh6t
B6o cilo tdi chinh hsD nh6t kdm theo duqc tdnl bdy bAng Ddng ViQt Nam ("Vl'{D"), theo nguyen tic giri gi5c
vd phir hgp vdi chudn mgc k6 to6n, chtl d6 ki! toan doanh nghiQp Viot Nam vd c6c quy ttinh phrip lj c6 li6nquan diin viQc l{p vd trinh bdy b6o c6o tdi chinh
Beo c6o rai chinh hop nhdr kdm $eo klr6ng nlim phan enh tinh hidl tdi chinh k6t qua hoat d0ng kinh doanh
"a ifi-lr5 i* tria" ri6n t€ theo cdc n-guy6n tic vi thdng l€ k6 to6n tlugc ch6p nbdn churg tai cdc nudckhiic ngodi Viot Nam
Nim tii chinh
NAm tdi chtnh cia Tong cong ty bit tliu tir ngny 01 th6ng 0l va kiit thric vdo ngdy 31 th6ng 12
Hu6ng din m6i vd ch5 tlo quin lf, srfr dgng vh trich kh6u hao tiri sin c6 ainnNsdv 25 thane 4 n5m 2013, B0 Tiri chinh tla ban htuh Thong tu s6 45/2013/TT-BTC ("Thong.tu 45") huong
daE;'# ;;;r;;'1r,,;;G ;;'ni"r'' [r,a, hao tdi sar io ainh rr'one tu.nav thav.-thi:.rh-6^ns s6203/2009/TT-'BTC a th6ng tu Z0:"1 ngdy 20 thring 10 ndm 2009 cria BO Tai chinh hudng dan chd d0 quan lf,
;;G;i;i.h kh}*nuoiai ru,
"ti Olntr rhOog tu +S c6 hiQu
luc thi hdnh k€ tir ngdy 10 thang 6 nam 2013
vi an iune cho nam tai chinh 2013 trd di Ban T6ng Cir1rn ddc tlinh gi6 Th6ng tu 45 kh6ng c6 dnh huong
oqd ydu Een bao c6o tai chinh bqp nhAt cria T6ng Cdng ty cho nam tai chinh kCt thic nBay 3l thamg I2 nam
iu,,1, f.e * nna, 26 th6ns."l n6m 20 [ Ban Tdng Ci6m d6c d6nh giri Th6ng tu 89 k]6ng c6 Anh huong bqng
"c,, ]a, Ua"-ia6 tai chinh'hqp ohdt c,la T6ng C6ng ty cho ndm tei chinh ki5t thtc ngdy 3 1 th6ng 12 rlam2013 '
r6M rir cAc cHiNH sAcH Kr6, ToAN clr0 YEUSau d6y lir c6c chinh srich ki! to6,n chrl yiiu ttu rc T6ng C6ng ty 6p dung trong viCc lap bao c6o Ai chlnh hqpnh6t:
Udc tinh k6 to6n
\S
4
ViQc l6p b6o c6o tai chinh hqp nh6t tuan thrl theo c6c chuin mUc k6 toan, chii dq kii toan doanh ng.hiep VietNam vd c6c quy dinh phap lir t6 li6n quan diin vi€c I6p vd trinh biy bdo cdo tiri chinh ycu cau Ban Tong G iiimd6c ohii c6 of,fnn uO tinh vd gid dinh dn1 huong d6n s,i ligu btio c6o vd c6ng ng, tai san va viQc trini bdycac khoan cOng ni va tai san tia; tang tai ngiry lqp b6o ciio tdi chinh hgp nhit.c[ng nhucdc s6 lieu bdo ciio v€
doanh thu va &i phi nong suot nam tui chinh M{c dir c6c u6c tinh kc toen dugc laP bang uat ca su hieu bi6l
",ia Bao fOog Cia* dOc,;6 thuc ti! ph6t sinh c6 th6 kh6c vdi cilc udc tinh, gia dinl dEt ra'
cd s0 hqp nh6t b6o c6o tai chinh
Beo c6o tai chinh hgp nh6t bao g6m b6o c6o tdi chinh cria C6ng ty mq vd b6o c6o tdi chinl cta c6c c6ng ty do
COrj ty -e LiO r"6t lcac c6ng-ty conl dugc lap cho nAm tai chinh k6t thric ngdy 31 thang 12 hang ndm- Vi€c
ti6risoar na, dat duoc kIi Cdngry me c6 khd ndng ki6m sodLt ciic chinh s6ch tiri chinh vir hoqt dgng ct)a c6cc6ng ty nh6n diu nr n}im thu duoc lgi ich tu hoat dong ctra cec c6ng ty ndy'
9
Trang 12Thenn ph6 Hd chi Minh, cHXHCN vi6t Nam
860 ceo tii chinh hgp nhet
Cho nam tdi chini k6t thric ngdy 3l th6ng 12 ndm 2013
rnuytr rrrNn n,(o c^o rAr cniNH Ho p NHAT Gi6p theo) nrAu s og-oNfirN Aic thuyit ninh ndy ld nAt bA phdn hqp thdnh vd cin duo:c doc d6ng thdi voi brio ctio tdi chinh hqp nhh kim theoKi5t qud ho4t dQng kinh doarfi cria c6c c6ng ty con duo c mua lai ho6c brin di tlong ky tluoc hinh bdy trongb5o c5o kiit qun ho4t <lQng kinh doanh hgp nlAt nr ngdy mua ho{c cho d6n ngdy brin khoin ddu tu d c6ng tycon d6
Trong truong hgp can thi6t, beo c6o tdi chinh cria cAc c6ng ty con duoc cli6u chinh dE cric chinh s6ch ke to6nclugc rip dung t+i C6ng ty mg ve c6c c6ng ty con ld gi6ng nhau
T6t ca cec nghi$p vg vd s6 du gi[a cdc c6ng ty trong cing T6ng Cdng ty duoc loai bo khi hqp nhdt beo cAo lari
chinh
Loi ich cua c6 ddng thi6u s6 trong tei san thuan cira cong ty con hgp nhdt duqc x6c dinh ld mot chi tieu ri€ngbidt trch kldi phin v6n chri so hnu cia cd d6ng cia C6ng ty mq Lqi ich cia cd d6ng thidu s6 bao gdm gid tri
cdc loi ich cria cri d6ng lhi6u s6 t4i ngdy hqp nldr kinh doan} ban tliu vdr phan lqi lch cia cd ddng rhidu si5
trolg su bi6n dQng c0a t6ng.v6n chu sd trru kC nr ngef hW nlat kjnh doann CAc khoan 16 tuong rmg voiphdn v6n cria c6 d6ng thieu sd vugt quri phdn v6n cta ho bong tong von chi sd htu crla c6ng ty con dugc tinhgiim vdo phdn lgi ich cria Cdng ty me tni khi c6 d6ng thidu s6 c6 nghia r.u rirng buOc vd co khd ndng bD dEp
kho6n 16 d6
Diu tr vio c6ng ty liOn k6t
C6ng ty lien k6t la m6t c6ng ty ma COng ty me c6 dnh,hudng tlang k6 nhung kh6ng phdi ld cdng ty con hayc6ng ty li6n doanh cria C6ng ty me Anh huong tl6ng k€ the hifn d quyen tham gia vdo viQc dua ra c6c quyetdinh vi chlnh sach tai chinh vd ho4r dQng cria bOn nlan diu tu nhung khdng co dnh huong v€ mat kiem soat
holc d6ng kiiSm sodt nhtng chinh s6ch niy.
K6t qui ho4t tlQng kinh doanh, tii san vd c6ng ng cta c6c c0rrg ty li6n k6t duoc hqp nh6t trong b6o c6o tdi
cbinh sri dr,rng phuong ph6p vdn chrl sd htu Ciic khoan g6p v6n li6n k6t duoc trinh biy trong bang crin di5i k6to6n hgp nhdi theo giri gtic dugc di6u chinlr rheo nhtng thay d6i trong phi,n v6n g6p cria C6ng ty mq vdo phin
tdi san ihuin cila c6ng ty liOn kt5t sau ngdy mua khodn tldu tu Cric khotur 16 cria c6ng ty lien k6t \rrgt qu6
khoin g6p viSn cria COng ty m9 tAi cdng ty ti6n k6t d6 khdng duoc ghi nh6n
Trong trudng hgp mQt c6ng ty thanh vi€n cira Tdng C6ng ty thgc hi€n giao dich voi m6t c0ng ty.liCn kiit voiCong ty m9, 16ifl5 chua thuc hi€n.tuorg img vdi phdn g6p v6n crla C6ng ty m9 vdo c6ng ty li€n k6t, duoc loai
trt kh6i b6o c5o tdi chinh hqp n]r6t
G6p v6n li6n doanh
C6c kho6n g6p v6n lien doani h thda thuan r€n co sd ry k6t hqp dOng mi theo d6 T6ng Cong.ty vi ciac bcntham gia rb.Uc-hiQn hoat d6ng kinh tii trdn co sd d6ng kidm sorir Co so tliing ki6m sorit ttugc hi6u ld vi6c dua
ra cec quy6t dlnh mang tin} chi6n luoc lior quan tl6n c6c chinh srich ho4t clQng vA tdi chinh crla don vi 1i6n
doanl phai c6 sg d6ng thu$n c0a c6c b6n d6ng ki€m sodt
Cac thda thuan g6p v6n lidn doanh li6n quan d6n viQc thdnh lap mor co sd kinh doanh dQc lap rong do co cacben tham gia g6p v6n 1i6n doanll cluqc g9i ld cc s0 kinh doanh d6ng ki6m soAt Tdng COng ty lfp brio c6o vE
cac khoan lgi ich trong c6c co s0 kinh doanh d6ng kiCm so6t theo phuong ph6p v6n cht sd hau
C0ng cq tii chinh
Ghi nh$n ban itiu
Tdi sdn tdi ch.inh: T4i ngdy.ghi nhan ban diu tdi sI lil :lq duqc ghi nhan theo gid g6c cQng cric chi phigiao dich c6 lidn quan trirc ti6p den vrqc mua sam tal san mr cnmn do Tai sdur tdi chini cua T6ng C6ng ty bao
gOm tidn vi ciic khodn tuong tluong tidn, phdi thu kh6ch hang vd phdi thu kh6c, ciic khoan dAu tu tai chinh vdc6c khodn kf qty, kli cuo c ddi hen
C6ng nq tdi chinh: Tai ngny ghi nhQn ban ddu, c6ng no tdi chinh dugc ghi nhfln theo giri g6c cdng cric chi phi
giao dich c6 lien quan bTc tiilp di5n viQc phat hanl cOng no tiri chinh d6 Cdng ng tdi chinh cria T6ng C6ng rybao gdm ciic khoi,n vay, phai tra ngu,oi b6n vi phdi fia kh6c, chi phi phai tra vd ciic kho6n nhan k! qu!, kj
cugc
Ddnh gid lqi sau ldn ghi nhQn ban tlda
HiQn t4i, chua c6 quy dinh ve danh giri I4i cOng cu tdi chinh sau ghi nhfln ban ddu
I [Hl 0no'i
Trang 13THUYET MrNH BAo cAo rAr cuiNH Hgp NHAT Criilp theo) NrAu n os-oN/HN
Cdc thuyA uinh ndy ld mAt b0 phdn hqp thdnh vd cdn dttqc dpc ding thdi vdi bdo aio tdi chinh hqp nhiit kiu rheo
Tidn vi cic kholn tu'ong iluong tidn
Tidn mit vd c6c thoen tuong (luong tiAn m4t bao gdm ti6n mdt tai qu!, cric khoin.tidn gui kh6ng kj h4n, c6c
klr^"T.9Ar-y rg} h4n, c6 khi ndng thanh khoa{r cao, dE ddng chuyiln cliii thinh tiAn velt rui ro lien quan d6n
vlqc Dlen oqng gra r!.
Dq phdng ng kh6 ttdi
DU phdng ng kh6 tldi tlu c hich lflp cho nltng khoan phii thu tl6 qu6 han thanh toiin hr s6u thAng hd l€n,
hoac c6c khoen thu mi nguiri ng kh6 c6 khe ntug thadr toAn do bi thanh l!, ph6 san hay ciic kh6 kldn tuong
tU ve c6 th6 khong th6 tlanl toii, c6" khoan ng
Hirng tdn kho
Hang tdn kho tluo c x6c tllnh tr€n co sd gi6 th6p hon gita gi6 g6c vi gi6 tri thuln c6 th6 thuc hiCn duoc ci6
g6c hdng t6n kho bao gdm chi phi nguyOn vat lieu ffuc ti6p, chi phi lao tlQng t4rc ti6p vi chi phi san xu6t
chung, n6u c6, di5 c6 tluo3 hdng tdn kho d tlla di6m ve mng thai hien tai Hane t6n kho duo c hach to6n theo
phuong ph6p k6 khai thudng xuy€n vd tinh gi6 theo phuong phAp thUc t6 dich danh (d6i v6i nguy€n phu lieu)
vd phuong ph6p binh qu6n gia quy€n dOi vtli thdnh phAm Chi phi san xu6t kinh doanh dd dang diinl gi6 theo
chi phl nguy€n vft li$u cria san phdm may m{c tr6n c6c c6ng do4n san xu6t GiA tri thua:r cO tn6 thlrc hi0n
duqc du c x6c tlinh beng gi6 b6n udc tinh tru c6c chi phl dii hoan than]l cimg chi phl tiiSp thi, brin hang vd
phan ph6i ph6t sinh
Dy phdng giim gi6 hang tdn kho duoc trich lfp cho hdng tdn kho tdn dqng, cham lu6n chuydn vd khi gi6 ghi
s6 cua hing tdn kho cao hon gi6 tr[ thudn c6 th6 thuc hicn duo c tai thdi di6m k6t thric nidn tld kii toiin
Tii sen cii alinh hru hinh va kh6u hao
Tii san c6 dinh hiru htnh duo c trinh biy theo nguy€n gi6 trir gi6 tri hao mdn lfiy k6 Nguy€n gi6 tdi sa:r c6
tlffi htu hinh bao gdm gi6 mua vd todn bQ c6c chi phi li€n quan kh6c li6n quan t4rc ti6p diin vi€c tlua tdi sAn
vio trang thiii sin seng st dung Nguyen giri tii sdn cil dinh htu htnh do cac nha thiu iay dgng bao g6m gi6
fi c6ng trinh hodn thenh ben giao, c6c chi phi.li€n quan truc tiilp kh6c vd 16 phi tru6c bp.,Nguy6n gi6 Ai san
cii Ainh nfu ni*, do tu hm, t.u xay dung bao gdm chi phi xAy rlung, chi phi sdn xu6t thlrc t6 ph6t sinh co,ng chi
phl dp d{t vn chay thrf Tei sen c5 dinh htu hinh duo]c kh6u hao theo phuong ph6p tluong thing dua tr6n thdi
giau hu'u dlrng uOc tinh Thdi gian khdu hao nhu sau:
56 n6m
S6 7 LC Mini Xuan, Phuong 7, Quan Tan'Binh
I al san co otnn Knac
TAi sin c6 alinh vO hinh vi hao mdn
B60 c6o tii chinh hgp nhdt CHXHCN Vi€t Nam Cho n6m tdi chinh kiit rhric nsay 31 th6ns l2 nam ,013
it,,^i
rFI Ya
cD>L
5-30 4-10 6-10
3-6
5
Tei san c6 dinh vo htnh th6 hicn gi6 tri quydn su dgng d6t vd phin mdm vi ttnh Tai san c6 dinh vo hinh duo c
trinh bay theo nguyen gi6 tir gi6 tri hao mdn lfly kii vd tluoc phin b6 theo phuong phrip cluUng thing dua trdn
thdi gian st dUng htu dung udc tinh Thoi gian st d\rng ht'u lch cia tai san c6 dinh v6 hlnh aluo c uoc tinl tU
2,5 ndm d6n 20 nim.
Thu0 ho?t along
COng ty ld b€n cho fiuA
Doanh thu cho thu6 ho4t cl6ng duo c ghi nhan theo phu<mg ph6p tludng thing trong su6t thoi gian cho thuC
Chi phi t4rc tilip ban ddu ph6t sinh trong qu6 trtnh ddm phrin lci; hqp d6ng thuO hoat tl6ng tluoC ghi nhfn vio
gi6 tri cOn l?i cria tdi sdn cho thue vi k6 toiim theo phuong phrip tluUng thing tong su5t thdi gian cho thu6
11
Trang 14TONG CONG TY CO PHAN MAY VIET TItN
sii 7 Lc Mini xuar, Phuong 7, Quan Tdn Binh
Thdnh ph6 Hd chi Minh, cHxHCN viet Nam
860 c6o tai chinh ho-p nh6t
Cho ndm tii chinh ki5t thtc ngey 3 I th6ng 12 nam 2013THUYET MINH BAo c,4,o rAt cnixn no.l nnAr (Ti6p theo) MAU B 09-DN[INCdc thuyA minh ndy ld nOt bO phAn hqp thdnh vd cdn dwc doc ddng thdi w5i bdo cdo tdi chinh hqp nhiit kim theoCbng q) h ben di thuc
Mdt khoen rhue dugc xem ld rhu€ hoqt tldng khi b€n cho thu€ vin dugc huong phan lon c6c quy6n lqi vd phaichiu rui ro vd quydn sd hiiu tei sen- Chi phi thu€ hoat d$ng dugc ghi nlan vdo beo c6o k6t qui ho4t dQng kinhdoanh theo phuong phap duong thang trong sudl lhoi gian thue
Chi phi xey dqng d0 dang
CAc tei san dang trong qu6 trinh xay dt1ng phuc vg mqc tlich san xudt, cho thu6, quan tri hodc chot6t ky mqcdich nio khric duo,,c ghi nhan theo giri g6c ViQc tinh kh6u hao cria c6c tdi san niy duo c 6p dtng gi6ng nhu v6i
c6c tdi s6n kh6c, b6t ddu nr khi tai sin d varo tr?ng thAi s6n sang sri d\ng.
Diu tu dii h4n khfcDdu hr dei h4n kh6c bao gdm ddu tu chrlng kho6n vd dAu tu vio cilc cong ty me ry' lQ sd htu duoi 20% C6c
khoin dlu tu dai han khrii duoc ghi nh{n bdt diu tir ngdy mua k}rodn diu nr vir dugc xdc dinh giri trl ban ddulheo nguy€n gid v2r cdc chi phi li0n quan ddn cdc khoan diu tu Tai cac kj, k6 to6n ti6p theo cdc khodn diu tu
ddi han khiic dugc xric tlinh theo nguyen gi6 trtr ciic khoan giim giri diu tu Du phong giAm gi6 tldu tu dii h4nkh6c duo,,c trich lap theo quy dinl hien hdnh
Chi phl tr6 trudc dii h4nChi phi tla ffudc ddi hqn bao gdm khoan fia tru6c d6n thu€ d6t, chi phi xdy dung tren d6t thue vd chi phi thu€
c6c cta hdLng, vd c6c khoan chi phi tra trudc ddi h?n kh6c
Ti€n thu6 O6t ttr6 niqn sii ti€n thue 22.261,9 m2 ddt tai Khu C6ng nghiQp DCt may Binl An thuQc Ap Binh Thing, Xa Binh An, Thi xd Di An Tinh Binl Duong dugc fta truoc cho C6ng ty Diu tu vA Phat hi6n BinhThan; Tian thuc dAt ra ffudc dugc phdn b6 vio brio ctio kiit qud ho4t dQng kinh doanh hqp nh6t theo phuongph6p duong thing tuong trng voi thdi gian thud Id 50 nam
Chi phi tre trudc dai h4n cdn th6 hign chi phi thu€ c6c cria hang Chi phi thuC cac cria herg dugc phdn b6 vdobrio i6o ki5t qui ho4t tlQng kinh doanh hgp nhit theo phuong phrip duong thing tuong fng vdi thdi gian thuChqp ddng tt 2 diin 5 ndm
Cric khoan chi phi tra tru6c cliri hen khdc bao gdm gid" tri sria chfta, c6ng cu, dung cq da xu6t dtng vdi thdi
han tt mot nim trd l€n C6c chi phi niy Ouoc pnanU6 vao b6o ciio kiit qud hoat dQng kinh doanh hgp nh6ttheo phuong phap aludng thing trong vdng 3 nam
Ghi nhfn doanh thu
Doanh rhu ban hang duqc ghi nhen khi ddng thdi rhda man tdt ca nam (5) didu ki€n sau:
(a) Tdne Cone ry Ed chuy-rin giao phan lon rui ro vd lqi ich gin liin v6i quyin sd htu sdn phim ho4chang h6a cho ngudi mua;
O) T6ng C6ng ty kh6ng cdn nim giit quyOn quan l! hdng h6a nhu ngudi sd htu hdng h6a ho{c quy6nki6m soit hang h6a;
(c) Doanh thu tlugc x6c dinh tuong d5i chic chin;
(d) TOng COng ty sE thu du rc lgi ich kifi t6 tir giao dich b6n hdng; vir
(e) xac dinh du-oc chi phi li€n quan di5n giao dich brin hang
Doanh thu cung c6p dich qr ld doanh thu tir hoAt dong.gia c6ng, thu nhap tir viCc cho thue m6y m6c thiiit bi,
cho thue n}la, kho Doanh thu cia giao dich v€ cung c6p dich vu dugc ghi nlin khi ket qua cia giao dlch d6dugc x6c dlnl m6t cAch diing rin c[y K6t qud cria giao dich cung cdp dich vu duoc xdc dinh khi thda mdn t5t
cd biSn (4) didu kiQn sau:
a) Doanh thu duoc x6c dinh ruong d6ichic chan;
U) CO rura nang thu dugc lgi ich kinh t6 tu giao dlch cung clp Oictr vr,r Oo;
"j xa Oinfr Ooo " phdn cong viQc dE hoan thdnh tei ngiy k6t thfc ni€n d6 ki5 torin; vd
d) X6c dinl duoc chi phi ph6t sinh cho giao dich vd chi phi d€ hoan thdnh giao dich cung cip dlch vit d6
Trang 15roNG CONG rY cO PHAN MAY vrEr rrtN
56 7 LC Minh Xuan, Phuong 7, Quan Tar'BinhThdnh ph6 Hd Chi Minh, CHXHCN Vi6t Nam
860 c{o tii chinh h9p nhet
Cho nam tai chinh k.it thfc ngdy 31 th6ng 12 nim 2013
TIruytT MINH BAo cAo rAI cuiNH H-o p NHAT (Ti6p theo) MAU B 09-DN^rNCdc thuyit minh ndy ld m6t b6 phdn hqp thdnh va ct)n dtoc doc ding thdi vdi bdo cdo rdi chinh hqp nhdr kdm theoLai tiAn gui dugc ghi nhdn ften co sd d6n tich duoc xec dinh tr€n s6 du cdc tiri khodn ti€n gii vA lai sudt dpdung
Lai tu cac khoan dau tu duqc ghi nhdn khi T6ng COng ty c6 quyen nhQn khoin ldi
Ngoai t€
COng ty ap dpg xrt lj ch6nh lQch rj' giri theo huong din cria Chudn mlrc ki5 to6r ViCt Nam s6 tO ryaS tO;
'A huorg cria vioc thay d6i t'i gie hiii doai" va Th6ng tu 179/2012lT-l-BTC ngiry 24 th6ng l0 nim 2012cta 86 Tei chinh quy ttinh vA ghi nhin, dri,nh gi6, xrl l! c6c khoan ch6nh l6ch ti gie h6i do6i trong doanhnghiQp Theo d6, cric nghiep v1l ph6t sinh bang ngoai tE duoc chuy6n d6i theo ty giA tai ngdy ph6t sinh nghiQp
vr,r 56 du cric khoan muc ddn t9 c6 g.ic ngoai t0 t4i ngdy k6t thric nien dO k6 to6n dugc chuy6n d6i theo tj' gi6
t4i ngay ndy Ch€nh lech ty gi6 phAt sintr dugc hAch toen vdo b6o c6o ki5t qui ho4t tlQng kinh doanh Lai
cnenh lfch ti giA do dan]' gi6 lai cec s6 du tai ngAy kiit thnc k! k6 torin kh6ng duoc dirng dd chia cho c6c c6d6ng
Chi phi tli vay
Chi phi l5i vay dugc ghi nh6n vdo b5o c6o kiit qui ho4t dQng kinh doanh khi ph6t sinh
Cdc kho6n dq phdng
C6c khoan dg phdng clugc ghi nh6n khi T6ng C6ng ty c6 nghia vu no hicn t4i do ki5t qud tu mot su kien da
xiy ra, vd T6ng Cdng ty c6 khd n6ng phdi thanh toiin nghia vu niy .Ciic khoaa dU phdng duo c x6c dinh trCn
cgsd udc tintr iria Ban T6ng Gi6m d6c vd cric khoan chi phi cAn tli6t ad thanh toan ngtula w no ndy t4i ngdy
Ket tnuc nlen oo Ke
toan-I rQ', Cap Inol vrgc pnar rra Tro c6p th6i viQc cho nhin vi6n duoc tdch tru6c vdo cu6i m6i kj, biio cAo cho toi,n bO nguoi lao dong da lamviec tai COng ty duo c hon 12 th6ng cho cl6n ngdy 31 th6ng i2 nEm 2008 vdi mfc fiich cho m6i nam lam viec
tinh diin ngdy 31 thAng 12 nam 2008 bing mQt nta mrlc luong btnh qu6n thring theo luat Lao dong, Ludt Bdohiem xa hQi va cric van ban huong din co li6n quan Muc luong binl quan thang dC tinh trq c6p th6i vi6c sE
duoc didu chini vao cuol mo) ki b6o cdo theo mic luong binh qudn cr)a sdu thdng gan nlat tinl dcn thoi
di€m l6p brio cdo Tang hay giam cUa khoan rich truoc nAy se dugc ghi nhin viro b6o ceo kCt qua hoat dongkinh doanh
Thu6Thui5 thu nhap doanh nghi€p th6 hign t6ng gia td cta si5 thu6 phei fta hien tai vd sO thu6 hoan lai
56 thu6 phai fia hien Bi dugc tinh dua hen thu nhap chiu thuii trong ndm Thu nhflp chiu thu6 kh6c voi lqi nhuin thuda duo]c trinh bdy tr6n b6o c6o ki5t qu6 ho4t <lQng kinh doanh vt thu nhap chiu thu6 khdng bao g6mc6c khoan thu nhfp hay chi phi tinh thuti hoac duoJc kh6u trir trong cdc nim kh6c (bao gdm cd t6 mang sang,
ni5u c6) vd ngodi ri kh6ng bio gdm c6c chi ticu kh6ng chiu thuii hoAc kh6ng duqc kh6u trn
Thu6 thu nhAp hoen lei dugc tinh trCn c6c khoan chdnh lQch gita gi6 tri ghi s6 ve co sd tinl thu6 thu niap cUa
cac kloan muc tei sen hoic cdng ng ren b6o c6o tdi chinh vd tluoc ghi nlrin theo phuong phdp bdng c6n d6i
ki5 toam Thuii thu nlap hoar lai phai tre phai tluo.,c gtri nh.an cho t6t ca cac khoan ch€nh lech Bm thoi cdn tAi
san thui5 thu nhdp ho6n lai chi duqc ghi nlan khi chic chin c6 dn lqi nhu{n tinh thu6 trong tunng lai d6 khiu
trit c6c khodn ch€nh lQch tam thni.
Thu6 thu nhap hoan l4i duo c xric dinl theo thu6 sudt du tinh sE 6p dung cho nam tai san dugc thu hiii hay ngphii tri rluo,,c thanh to5n Thu€ thu nhdp hoin lai duo c ghi nhfln vdo b6o c6o kdt qui ho4t dQng kinh doanh vd
"hi ghi vao v6n chri sd hau khi khoan thu6 at6 c6 liCn quan drln ciic khodn mpc dugc ghi thiag vdo v6n chi sdhitu
Trang 1686o c6o tii chinh hqp nh6t
Cho ndm tdi chinh k6t thtc nedv 3l thAns 12 n6m r013 THUyfT MINH BAo cAo :rAr cniNH Hgt NHAT (Ti6p th€o) MAu B 09-DN[{N
Cdc thuyilt minh ndy td u1t bO ph,in hqp thdnh t'd cin duoc doc ddng thdi vdi bdo cdo tdi chinh hqp nhth ken theo
Tai san thu6 thu nhdp hodn l4i vd ng thu6 thu nh6p hodn l4i ph6i tr6 tlu c bt trir khi T6ng COng ty c6 quydn
hqp ph6p de bt trar gita tdi sen thu6 thu nhep hiQn hdnh vdi thu6 thu nlap hipn henl phai nop vd'khi c6c tei
san thu6 thu nhfp hoan l4i vd ng thuii thu nh6p hoAn lei phai tre li6n quan t6i ttru6 ttru nt ap doanh nghipp
tlugc qual lj boi crlng mQt co quar thuii ve T6ng Cong ty c6 du dinh thanl to6n thu6 thu nhat hi€n hanh tren
co sd thu6n
Viec xdc rlinh thu6 thu nh4p cia T6ng C6ng ty cdn cf vdo c6c quy dinh hien hanh vd thui5 Tuy nhi€n, nhiing
quy rllnh ndy thay tloi theo trmg thli ky vd viQc x6c tlinh sau ctrng v€ thu€ thu nh6p doanh nghiQp Oy thu6c
vdo kdt qud ki6m na cta co quan thu6 c6 thdm quydn
C6c loei thu6 kh6c dugc 6p dtrng theo c6c luAt thu6 hien hanh tai ViCt Nam
Phen ph6i lqi nhuan, trich IAp cdc quy
T6ng Cong ty thuc hiQn ph6n phtii lqi nhuan va ffich lfp ciic qu! theo diAu lQ t6 chrtc vA hoat dong cta cong
ty c6 ph6n vd theo Nghi quy6t cia Dqi hdi tl6ng c0 dong thudng ni€n
5 TIiN vA cAc KHoAN TI.IONG DUoNG TIIN
rONG cONG TY c6 PHAN MAY vrEr rrfN
s6 7 LC Minh Xuan Phrdng 7, Quan Tan'Binh
Thanh ph5 Ho chi Minh, CHXHCN Vi€t Nam
Tidn m{t
I ren gur ngan nang
C6c khodn tuong clu<rng tidn
Cong ty C6 phdn Viet Ti6n Dons A (i)
Crla Hang Hqp t6c kinh doanh Vipt Ti6n - TungShing (iii)
XI Nghiep Dich vu giao nhfln hing h6a XI.IK MS (iii)
Cta Hang Hqp t6c kinh doanh Clipsal -ViQt Ti6n
COng ty C6 phan Co Khi Thri Dric (ii)
C6c kho6n ph6i thu kh6c
C6c khodn tuong duong tian thiS hien c6c khoan ti6n gti bing Ddng Vi€t Nam, c6 k}, har dudi 3 th6ng va
huong lai su6t bin.h qudnti 6%o d6n7Wndm.
DAU TI, Nci.N HAN
DAu hr ngin han th6 hien c6c khoan tidn gti barlg D0 la M!, c6 lc| h4n tr€n 3 thturg vd du6i I ndm vd hudng
Hi su6t binh quan 0 ,25Yo lrfrm.
cAc KHoAN PH.Ar rnu xnAc
31112/2013VI{D
1.7 59.420.898285.047.707.53237.000.000.000
3t/12/2012
VND2.468.448.490236.57 t .691 .37 419.500.000.000
3111212012VND
3.202.439.77 459.483.7 68.227
T4i ngdy 3l thdng 12 ndm20l3, c6c khoan phai thu kh6c bao gdm:
i) Khoan ph6i thu Cdng ty C6 phAn ViCt Ti6n DOng A la tidn g5c vi l6i cho vay theo Hqp ddng 02, 03 &
04NTEC-VTDN20I3 C6c khoin cho vay c6 thdi h4n ld I ndm k6 tu ngny gidi ngdn vd vdi lai su6t ld
4,SWndm
ii) Khoan phdi thu C0ng ty C6 phAn Co Kli Thi Dtc ld tidn g6c cho vay vd l6i cho vay theo Hqp ddng
01,02 & 03Ar'TEC-CKTD/2013 tlong n6m 2013 Kho6n cho vay ndy bing Ddng Viet Nam d6 phUc vu
cho diu tu x6y dUng nhd xudng Cric kho6n cho vay cO thdi han ld t nam [6 ttr ngay giii ngdn vl vdi l6i
sudt 8,5%/nim.
iii) Khoan chi hQ cho Crla Hang Hqp t6c kinh doanh Viet Ti6n - Tungshing vd Xi NghiQp Dich w giao nhQn
hdng h6a XNK MS
't4
Trang 17rONG cONG rY cd PIL\N MAY v4r uix
s6 7 Lc uinh xuan, Phulng ?, Qufln Tfln Binh B6o c6o tii chinh hqP nh6t
THUYTT MINH Bi(o cAo ril cHiNH HQ? NuAT (ri6P theo) M'A'u B og-DN/Tfi,.Icdc thuy1t ninh ndy n u1t bA pnU n6 t"ni)iiai i"i" ai" aing thdi v6i btio ctio tdi chinh hqp nhdt kim theoThenh Dh6 H6 ch{ Minh, c}DG{cN viet Nam Cho nam tdi chinh k6t thfc
S Hi,NG TON KHO
3111212013
VI'{D
64.601.922.09479.257.084.446706.122.530128.687.885.976222.734.191.27s
11 .612 293 10s11.783.324.500519.382.8?.3.926(9.846.804.179)
12 r6m 2013
3lll2D0l2 VI.ID
58.6s6.597.44695.332.972.462430.948.073149.059.839.898173.235.080.8449.554.122.57035.696.271.251521.965.832.544(1,1.564.012.433)
Hd,ng mua dang di trcn duimg
Nguy6n liQu, vit li€u
Du phdng giam gi6 hang tdn kho
Thay d6i trong khoin rhr phdng giam gi6 hang tdn kho trong n6m nhu sau:
9
s6 du diu nam
Hoen nhap trong n6m
Si5 du cui5i nam
rAr sAN c0 DINH rr0lr HiNH
NhA xudng, vat kiin tnlo]D!D
Tti Dg,y 3U122013 274,003.147-623
GIA TRI HAo MON LUY K[
(27 449.065.862) (212.518.958)
J&EllqdZL
291.417.582.E00 s9.739.619.140
(2't329.879.042)
Qo3.699.302') 323.623,623.596
Phuong fien van tai
]ND
22.106.790.t30 538.181.8r8 (38.550.000) 22.606.421.94a
12.405.647.016 2.s61.324.952 (38.550.000) u.92A-422.O2a
11.538,641.739
720 868741
(t03.s61 273)
(3.066.s11.149) 9.089.432.05E
9.215.558.614
1.311 475.296 (\o3 .s67 .271\
448.381-362
209.344.908 58.851.686
268.196,594
645.918,9ss.687 134.243.489.20'l
(47 364.834.4s9) (3.468.739.914) 729324.870.461
401.024.312.137 86.011.799.060 (28.286.386.554) (3.031 867.392\ 461.711.917.85r
r6ng
t4{D
I ntel Dl
quan Ii uiD
crA rRI coN r.!
T+i ngty3ln220l3 162.950.480.404 95.557.851-814 7.611.999,920 1.250.423.644 180.190.768 267.616-952.610
rsi ngly3r/r2n012 _4E1gt{2L!q!
-_rtel$sns6_ _-2.29L!.414!t 2.121.0!!,!f _-22$a.4s4- 21!.82L!!?2!q
(*) ciam kh6c th6 hi€n ciic tii saa kh6ng cdn thda didu kiQn ghi nhfn lA tii san c6 dinh hfru hinh theo Th6ng
tu 45 ci6 tri cdn l4i cria nhii'ng tii sdn ndy duqc ghi nhAn veo b6o c6o k6t qul hoat ttQng kinh doanh trongn6m
Tii san cti di"l trrlu htnh cria T6ng C6ng ty bao gom moj sil tdi san.co dinh voi nguycD gie la
247 056 134 584 ddng (3 1 th6ng 12 ndm 2Ql2: 237 849 794 988 d6ng) tla kh5u hao h6t nhrmg vdn cdn srldung
Nhu <la thuyilt minh d Thuyiit minh s6 19, Cong ty TNHH May Thudn Ti6n da th6 ch6p nhd xuong vd thi6t bivoi nguy€n gi6 t4i ngay 31 th6ng 12 rdn 2013 ld 15.282.289.838 ddng O6 dam bao cno khoan tidn vay dii hanngdn hdng
2012VND
12.735.655.857
(t .t7 | .643 .424)
11.564.012.433