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D/lG T,, •• ,... VP giao dich: Tang 9, thap Tay N 2a tang lang qu6c Th<'lng Long- Ha Noi Tel: 84.4 3 7342 888 *Fax: 84.43 7710789 Website: www.nhuadonga.corn.vn/ www.dag.com.vn E-mail: [email protected] CONG TY CO PHAN T4P DOAN NH\J'A DONG A BAO cAo TAI CHiNH HQP NHAT Quy IV Nam 2013 HA N<)I, THANG 02 - 2014
Transcript of D/lG - CafeFimages1.cafef.vn/Images/Uploaded/DuLieuDownload/2013/DAG_13Q… · Luu cbuyfn tien tlr...
D/lG T,, •• , ... ,,L01 . ~~~::H;~:~:~N;,~P ·Do:,,~~~,~~.~~.~,?,:,,10 VP giao dich: Tang 9, thap Tay N 2a tang lang qu6c t~ Th<'lng Long- Ha Noi
Tel: 84.4 3 7342 888 *Fax: 84.43 7710789 Website: www.nhuadonga.corn.vn/ www.dag.com.vn
E-mail: [email protected]
CONG TY CO PHAN T4P DOAN NH\J'A DONG A
BAO cAo TAI CHiNH HQP NHAT
Quy IV Nam 2013
HA N<)I, THANG 02 - 2014
CONG TY CP T!P f>OAN NHT/A f>ONG A BAO cAo TAI cHiNH H<}P NHAT KCN NgQC H6i - Xii NgQC H6i - Huy~n Thanh Tri - Ha NQi Cho Quy IV Nam 2013 . f>T: (04) 6891 888 Fax: (04) 6861 616
Mliu s6 B 01 - DN/HN
BA.NG CAN DOI KE TOAN HQP NHAT Tl].i ngay 31 tbang 12 nim 2013
Dem vi tinh : VND TAI SAN MA.s6 THUYET
31/12/2013 01/01/2013 MINH
A. TA.I SAN NGAN IL;.N 100 551,257,748,759 459,145,691,283
(100=110+120+130+140+150) I. Ti~n va cac khoan ttrong dtrong ti~n 110 V.1. 15,449,137,761 35,289,510,012
1. Ti~n 111 15,449,137,761 15,289,510,012
2. Cac khoan tucmg ducmg ti~n 112 20,000,000,000
II. Cac khoan ddu tu tai chinh ngin hlJ.n 120
m. Cac khoan phai tho ngin hl].D 130 192,967 ,834,384 171,463,271,125
1. Phai thu cua khach hang 131 158,318,323,844 134,892,4 71,986 2. Tra trucrc cho nguai ban 132 28,359,904,519 33,572,857,086 f
' 5. Cac khoan phai thu khac 138 V.2. 7,452,906,046 4,161,242,078 "' " 6. Dµ phong cac khoan phai thu kh6 doi 139 (1,163,300,025) (1,163,300,025) 1
IV. Hang tAn kho 140 337 ,597 ,899,619 249,363,962,819 ~ ~
1. Hang t6n kho 141 V.3. 337,597,899,619 249,363,962,819
V. Tai san ngin hlJ.n khac 150 5,242,87 6,995 3,028,947,327
1. Chi phi tra tru&c ng&n h~ 151 90,336,763 112,892,453
2. Thu8 GTGT duqc khAu trir 152 1,620,005, 187 283,217,174
3. Thu8 va cac khoan pMi thu NM nu&c 154 V.4. 208,933,218 184,715,866
4. Tai san ng&n h~ khac 158 3,323,601,827 2,448,121,834
B. TAI SAN DAI IL;.N 200 187,704,348,054 174,993,360,937
(200=210+220+240+250+260+269) I. Cac khoan phai thu dai hlJ.n 210
II. Tai san ca dinh 210 170,052,508,841 157,686,851,616
1. TSCD hiiu hinh 221 V.6. 128,728,961,935 133,038,033,352
-Nguyengia 222 201,854, 134,623 191,762,084,810
- Gia tri hao mon luy M 223 (73,125,172,688) (58,724,051,458)
2. TSCD thue tai chinh 224 V.7. 20,008,988, 706 15,236,526,23 8
-Nguyengia 225 23,848,513,202 18,598,400,232
- Gia tri '1.ao mon /uy M 226 (3,839,524,496) (3,361,873,994)
3. TSCD vo hinh 227 V.8.
-Nguyengia 228 407,819,466 407,819,466
- Gia tri hao mon luy M 229 (407,819,466) (407,819,466)
4. Chi phi xay d\Iflg CCY ban dcr dang 230 V.9. 21,314,558,200 9,412,292,027
ill. Bit d(}ng san ddu ttr 240 3,216,476,856 3,284,912,544
-Nguyen gia 241 V.10 3,421,783,900 3,421,783,900
- Gia tri hao mon luy k8 242 (205,307 ,044) (136,871,356)
IV. Cac khoan ddu tu tai chinh dai hlJ.n 250
v. Tai san dai hl].D khac 260 14,435,362,357 14,021,596, 777
1. Chi phi tra tnr&c dai h~ 261 V.10. 13, 785,954,357 . 13,861,786,777
3. Tai san dai h~ khac 268 649,408,000 159,810,000
VI. Lc;ri the thtrong mlJ.i 269
TONG CQNG TAI SAN (270=10o+200) 270 738,962,096,813 634,139,052,220
CONG TY CP T~P DOAN NHT/A DONG A BAo cAo TA.I cffiNH HQP NHA T KCN NgQc H6i - Xii Ng9c H6i - Huy~n Thanh Tri - Ha NQi ChoQuf'IV Nam2013 DT: (04) 6891 888 Fax: (04) 6861 616
M§u s6 B 01 - DN/HN
BANG CAN DOI KE TOAN HQP NHAT T~i ngay 31tbang12 nam 2013
(I'iip theo)
Don vi tinh : VND
NGUONVON MASO THUY
ET 31/12/2013 01/01/2013 1'.t::llil:ll
A. NC} PllAI TR.A (300=310+330) 300 555,485,513,024 460,128,796,300
I. NQ' ngAn h~n 310 472,748,965,676 369,375,692,737
1. Vay va nq nglin h~n 311 V.11. 283,633,438,854 223,389,579,327
2. Phai tra ngucri ban 312 101,952,257,326 94,137,619,902
3. Ngucri mua tra ti~n tru6c 313 49,458,615,864 29,244,904,579
4. Thu€ va cac khoan phai nQp Nha nu6c 314 V.12. 9,691,261,149 8,122,741,606 f. 5. Phai tra ngucri lao d9ng 315 2,298,808,612 1,649,314,394 Q
!( 6. Chi phi phai tra 316 V.13. 3,501,056,040 848,528,016
9. Cac khoan phai tra phai n9p nglin h~ khac . 319 V.14. 22,3 71,454,024 11,983,004,913 ->-
1 o. Dµ phong phai tra nglin h~n 320
' 11-Quy khen thu6ng, phllc lgi 321 (157,926,193) II. NQ' dai h~n 330 82, 736,547,348 90,753,103,563
3. Phai tra dai h~n khac 333 105,000,000
4. Vay va ng dai h~n 334 V.15. 82,736,547,348 87,406,107,700
5. Thu€ thu nh~p hoan l~i phai tra 335 46,784,795
8. Doanh thu chua th\lc hi~n 3,195,211,068
B. V6N CHU SO Hiru (400=410+430) 400 183,476,583,789 174,010,255,920
I. v6n chU scr hfru 410 V.16. 183,4 76,583, 789 174,010,255,920
1. v 6n dAu tu cua chli scr hiiu 411 13 7 ,500,000,000 13 7 ,500,000,000
2. Th~ng du v6n c6 phAn 412 4,050,000,000 4,050,000,000
3. v6n khac cua chu scr hfru 413 4. c6 phi€u ngan quy 414 (210,000) (210,000)
7. Quy dAu tu phat tri~n 417 3, 760,622,238 3,303,953, 122
8. Quy d\T phOng tai chinh 418 4,529,169,197 3,345,092,064
9. Quy khac thUQC v6n chu scr hfru 419 3,823,771,939 1, 760,063, 750
10. Lgi nhu~n chua phan ph6i 420 29,813,230,415 24,051,356,984
11. Ngu6n v6n dAu tu xay d\lfig C(J ban 421
c. LQI icn ciJA co DONG THIEU s6 439
TONG CQNG NGUON VON (440=300+400+439) 440 738,962,096,813 634,139,052,220
Ha N9i, ngay 10 thang 02 nam 2014
CONG TY CP T~ DO.AN NIIV'A DONG A Ke toan truang
CONG TY CP T~P DOAN NHVA DONG A KCN NgQC HBi - Xa NgQC Hfii - Huy~n Thanh Tri - Ha N()i
DT: (04) 6891 888 Fax: (04) 6861 616
BAO cAo TAI CHiNH Cho quy IV niim 2013
BAO cAo KET QUA HO~T DQNG KINH DOANH HQP NHAT Quj IV Nam :J013
Chitieu
1. Doanh thu ban hang va cung cilp djch Vl! 2. cac khoan giam trU doanh thu 3. Doanh thu thutin ve ban hang va cung cilp djch 4. Gia v6n hang ban
5. Lcfi nhu~n g(lp ve ban hang va cung cilp df ch Vt.J
6. Doanh thu ho~t d¢ng tai chinh
7. Chi phf tAi chinh
- Trong d6: Chi phf liii vay
8. Chi phf ban hang
9. Chi phf quan ly doanh nghi~p I
10. Lcfi nhu*n thuan tu ho~t d(lng kinh doanh
[30=20+(21-22)-(24+25)]
11. Thu nh~p khac
12. Chi phf khac
13. L¢ nhu~ khac (40=31-32)
14.Tcing lcfi nhu*n ke toan tnroc thue
15. Chi phf thu~ 1NDN hi~n hAnh
16. Chi phf thue' TNDN hoan l~
17.Lcfi nhu~n sau thue thu nb*p doanh ngbi~p
18. Lai co ban tren c6 uhie'u (*)
Ke toan trmmg
</f£L--/
(}!-an~, ~a. . .
Mas6
01 03 10 11
20
21
22
23
24
25
30
31
32
40
50
51
52
60
70
Thuy et minh
VI.17 VI.18
VI.19
VI.20 -VI.21
VII
Quy 4 Nam 2013 Quy 4 Nam 2012 Luy ke nam 2013
284,220, 111,366 232,285,286,096 1,009,016,223,491 941,500,198 462,044,971 2,488,197,246
283,278,611,168 231,823,241,125 1,006,528,026,245 261,421,224,635 210,814,836,006 909,332,109,453
21,857,386,533 21,008,405, 119 97' 195,916, 792
13,732,922 12,126,536 44,906,333
8,451,407,975 9,026,992,368 33,754,401,632
8,322,365,310 9,025,009,228 33,568,662,219
3,443,404,283 4,096,90 l ,857 16,335,759,152
4,155,887,986 2,163,975,167 14,179,236,937
5,820,419,211 5, 732,662,263 32,971,425,404
705,357,058 317 ,280,855 2,533,152,003
686,719,111 263,759,837 2,110,256,570
18,637,947 53,521,018 422,895,433
5,839,057 ,158 5, 786,183,281 33,394,320,837
29,195,286 212,ll5,459 3,581,090,422
5,809,861,872 5,574,067,822 29,813,230,415
423 ~ 2,1681
Luy ke nam 2012
881,848,310,058
1,802,952,977
880,045,357,081 779,753,714,061
100,291,643,020
80,069,669
40,797,802,850
40,624,725,5681
18,326,281,874
14,072,683,372
27,174,944,593
1,025,442,087
613.412,649
412,029,438
27,586,974,031
3,573,971, 172
24,013,002,859
1,746
1/_.,).,.Y/
tA!J({1Je~ f!Jd :Jfifflfl ......... . _/)_,~
CONG TY CP T~P 1>0.AN NH\J' A l>ONG A KCN Ngoc Hbi - Xii Ngoc Hbi - Huyen Thanh Tri - Ha N()i
E>T: (04) 6891 888 Fax: (04) 6861 616
BAO cAo TAI CHiNH HQP NI Cho QUy IV Niim 2013
BAO cAo LUlJ CHurtN TitN Tt HQP NHAT
Tit ngay 01/01/2013 De'n ngay 31/12/2013
Chi tieu Mas6 Th~yehtD I Quy IV NAm 2013 I Quy IV NAm 2012 mm
I. Luu chuy~n ti~n tir ho~t d(mg kinh doanh 1. Tien thu w ban hang, cung cilp dich ~ va doanh thu khac 01 2. Tien chi tri cho nguC1i cung c!p hang h6a va dich ~ 02 3. Tien chi tri cho ngum lao dQng 03 4. Tien chi tri Iii vay 04 5. Tien chi nQp thue'Thu nh~p doanh nghi¢p 05 6. Tien thu khac w ho~t dQng kinh doanh 06 7. Tien chi khac cho ho~t dQng kinh doanh 07
Luu chuyfn tlen tbuan tii ho~t dqng kinh doanh 20
II. Luu chuyfn tien tlr ho~t dqng dilu ttr 1. Tien chi d~ mua sim, xay diµtg TSCD va cac tai san dai h~ khac 21 2. Tien thu w thanh ly, nhugng ban TSCD va cac tai san dai h~ khac 22 3. Tien chi cho vay, mua cac ding c9 ng cua dan vi khac 23 4. Tien thu h6i cho vay, ban Iiµ cac cOng c9 ng cua dan vj khac 24 5. Tien chi d4u tu g6p v6n vao dan vj khac 25 6. Tien thu h6i d4u tu g6p v6n vao dan vi khlic 26 7. Tien thu lai cho vay, c6 t11'c va 1¢ nhu~n dm;tc chia 27
Luu chuyfn tlen thuan tlr ho~t dqng dau tu 30
m. Luu cbuyfn tien tlr bo~t dqng tai chinh 1. Tien thu w phlit hAnh c6 phie'u, nh~ v6n g6p cua chu so hii'u 31 2. Tien chi tri v6n g6p cho cac chii so hii'u, mua Jiµ c6 phie'u cua doanh 1 32
3. Tien vay ngin h~n, dai h~n n~ dugc 33 4. Tien chi tri ng g6c vay 34
5. Tien chi tri ng thue tAi chinh 35 6. CO tuc, 1¢ nhu~ da tri cho chii so hii'u Luu chuyfn tien thuan tii h~t dqng tai chinh
Luu cbuyfn tien thuan trong ky (20 + 30 + 40) Tien va tuang duang tien dau ky
anh hUOng CUa thay dOi ty gia h6i doai quy dOi ngCJ<!.i t¢ Tien va tmmg duang tien cu6i ky (50 + 60 + 61)
Ke toan truang
~-~-/flu'~
36 40
50 60 61 70
303,068,846, 194 (345,818,019,943)
(3,822,529,722) (7,752,934,686) (2,890,300,000) 84,274,479,352
(20,419,500,141) 6,640,041,055
(13,497 ,397 ,392) 65,451,012
(707,923) 10,384,561
(13,422,269,742)
187,741,862,644 (164,078,924,576)
(6,107,110,949) 17,555,827,119
-10, 773,598,432
4,675,539,329
-15 449 137 761 I
315,966,238,954 (396,582,536,374)
(5,367,984,027) (l,5,306,581,479)
(2,702,730,231)
94,817' 702,620 (5,054,468,047)
(14,230,358,584) -
( 402,052,599) 264,609,303
11,002,328 (126,440,968)
257,465,354,021 (198,941,125,920)
(3,287,175,772)
(6,849,500,000) 48,387,552,329
-
Luy ke nAm 2013
1,103,636,990,716 (1, 138, 739,910,496)
( 18,582, 790,659) (33,545,698,314)
(5,299,528,858) 152,875,863,047 (86,313,275,496) (25,968,350,060)
(40,573,290,005) 365,296,032
39,132,582 (40,168,861,391)
648,414,711,913 (589,661,761,765)
-(12,456,110,949)
46,296,839,199
j/,-0.'/ -~~ '\.,.'·/'.)\'
Luy ke nAm 2012
997' 108,287 ,348 (961,545,617,014)
(20,555,323,511) (40,624,725,568)
(3,855,352,135) 121,077,316,511
(120,437 ,385,255) (28,832, 799,624)
--
(15,328,729,989) 307,622,541
76,925,003 (14,944,182,445)
768,861,127,338 (698,025,198,476)
(3,294,175,772)
(6,849,500,000) 60,692,253,090
-16,915,271,021 18,374,238,991
-35 289 510 012
CONG TY CO PHAN TAP DO.AN NHU'A DONG A Dia chi: KCN NgQc HBi - NgQc HBi - Th~ Tri - Ha N9i
nAo cAo TAI cHiNH HC}P NHAT Cho Quj IV Nam 2013
Tel: (04) 36891 888 Fax: (04) 36861 616
Miu sB B 09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHINH HQP NHAT Quy IV Nam 2013
I. D~c di~m ho~t d(}ng cua doanh nghi~p
1. ffinh thll'c sO' hfru vBn
Cong ty C6 phfrn T~p doan Nh\fa Dong A (gQi t~t la "Cong ty"), ti8n than la Cong ty TNHH Thuang m~i san xuit nh\l'a Dong A dugc thanh l~p va ho~t d9ng theo Gidy chl'mg nh~ dang Icy kinh doanh s6 O 102002000 do So KS ho~ch va Dfru tu Thanh ph6 Ha N9i cdp ngay 16/02/2001. Theo Bien ban hQp H9i dBng thanb vien s6 158/BB-HDTV -DA ngay 15/08/2006 va QuySt dinh s6 190/QD-HDTV-DA ngay 19/09/2006, Cong ty TNHH Thuang m~i san xudt nh\fa Dong A dugc d6i ten thanb Cong ty c6 phfrn T~p doan nh\l'a Dong A. Cong ty CP tjp doan Nh\fa Dong A hien nay hoi;i.t d9ng theo Gidy chl'mg nh~ dang Icy kinh doanh s6 0103014564 ngay 14 thang 11 nam 2006 do So KS hoi;i.ch va DAu tu Thanh ph6 Ha N9i dp. Cong ty c6 06 lfrn thay dfJi Gidy chl'mg nh~ dang Icy kinh doanh, gBm:
Gidy chl'mg nh~n dang ky kinh doanh thay dfJi lfrn thu 1 ngay 22/12/2006; Gidy chl'mg nh~ dang ky kinh doanh thay d6i lfrn thu 6 ngay 08/05/2013
2. Linh Vl}'C kinh doanh
Cong ty hoi;i.t d9ng trong linh V\l'C san xudt cong nghiep va kinh doanh thm:mg mi;i.i.
3. Nganh ngh~ kinh doanh - San xudt cac san phb, cac v~t lieu ph\lC V\l trong nganh xay d\l'Ilg va trang tri n9i ngoi;i.i thdt;
Kinh doanh cac v~t tu, thiSt bi nganh nh\fa va nganh dien cong nghiep, di~n dan d\lng; Xay d\l'Ilg cac cong trinh dan d\lng, cong nghi~p, giao thong, thuy lqi; Buon ban may m6c, thi8t bi ph\lC V\l nganh xay d\l'Ilg, cong nghi~p, giao thong; Di;i.i ly mua, di;i.i ly ban, Icy gt'ri hang boa; Kinh doanh v~t li~u xay d\l'Ilg, trang thiSt bi n9i thftt, ngoi;i.i thftt; Kinh doanh bdt d9ng san, nha o (Chi hoi;i.t d9ng khi c6 du di8u ki~n theo quy dinh cua phlip lu~t); Dich V\l v~n tai hang boa, v~ chuyBn hanh khach; Kinh doanh phuang ti~n v~n tai; ThiSt bi may m6c phuong ti~n v~n tai; Gia cong CCY khi; Dfru tu, xay d\l'Ilg nha o; Kinh doanh nha hang, nha nghi, khach si;tn, dich V\l du ljch sinh thlii (Khong baa gBm kinh doanh quan bar, phOng bat Karaoke, vii tru6ng).
Trv so: Khu Cong nghi~p NgQc HBi - xa NgQc HBi- huy~n Thanh Tri -Thanh ph6 Ha N9i Tel: (04) 36891 888 Fax: (04) 36861 616
4. Cac Cong ty con dll'Q'c hQ'P nhAt
STT Ten oO'Il vi Ty l~van g6p T:V le quyen bieu quyet Dia chi 1 Cong ty TNl!fl 100% 100% Khu Cong nghi~p Chau San -
Nh\l'aDongA Phu Ly - Ha Nam 2 CongtyTNHH 100% 100% Khu Cong nghi~p NgQc Hoi -
M()t thanh vien Xa NgQc HBi - Huy~n Thanh Tri - Thanh ph6 Ha N9i
Smartwindow Vi~tNam
3 Cong ty TNHH M9t 100% 100% Lo so 36- Du6ng Tan T\10-thanh vien Nh\l'a Khu Cong nghi~p Tan T\lo A Dong A - qu~ Binh Tan - TP HB Chi
Minh
cc. cc
,p E
CONG TY COP~ T4J> DOAN N.IIV"A DONG A . Dia chi: KCN NgQC Hoi - NgQC H6i - Thanh Tri - Ha N9i
BAO cAo TAI cHiNH HQP NllAT Quj IV Nam 2013
Tel: (04) 36891 888 Fax: (04) 36861 616
Miu sa B 09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHiNH HQP NHAT Quy IV Nam 2013
(tiBp theo)
II. Ky k~ toan, don vj ti@n t~ sfr d1,mg trong k~ toan
1. Ky k~toan
Ky k8 toan cua Cong ty b~t dAu nr ngay 01101 va k8t thuc vao ngay 31112 hang nam.
2. Don vi ti@n t~ sfr dy.ng trong k~ toan
Dan vi tiBn te su d\lng trong k8 toan la d6ng Viet Nam ("VND"), h~ch toan theo phuang phap gia g6c, phu hqp vcri cac quy djnh cua Lu~t k8 toan s6-03/2003/QH11 ngay 17/06/2003 va ChuAn mi.re k8 toan s6 01 -Chudn mi.re chung.
ill. ChuAn mvc va Ch~ dQ k~ toan ap dy.ng
1. Ch~ dQ k~ toan ap dy.ng
Cong ty ap d\lng Ch€ d(> k8 toan doanh nghiep ban hanh theo Quy8t djnh s6 15/2006/QD-BTC ngay 20/03/2006 cua B(> Tai chinh.
2 T A bJ. ). •A t A th. Cb .t kJ. t , ' CbJ. A" kJ. t , • uyen o ve v1~c uan u uan ml}'c e oan va e uQ e oan
Bao cao tai chinh cua Cong ty duqc l~p va trinh bay phu hqp vcri cac Chudn mi.re k8 toan Viet Nam va Ch8 d(> k8 toan Viet Nam hien hanh.
3. ffinh tbll'c k~ toan ap dvng
Cong ty ap d\}ng hinh th(rc ghi s6 tren may vi tinh, Slr d\lng phk mSm k8 toan Effect.
4. CO' sO' l~p Bao tai chinh
Bao cao tai chinh hqp nhAf cac Bao cao tai chinh cua Cong ty va cac Cong ty con duqc l~p va trinh bay theo cac Chuk m\fc k8 toan Viet Nam, Ch8 d(> k8 toan Viet Nam ban hanh theo Quy8t djnh s6 15/2006/QDBTC ngay 20 thang 03 nam 2006 cua B(> truang B(> Tai chinh va cac quy djnh hien hanh t~i Viet Nam.
Cong ty. con la nhfing doanh nghiep ma Cong ty co quyBn chi ph6i cac chinh sach tai chinh va ho{lt d(>ng cua doanh nghiep, thuemg di kem la viec nb giu tren 50% quyen biSu quy8t ~ doanh nghiep. Cong ty con duqc hqp nhAt toan b(> kB tlr ngay quySn kiSm soat da chuySn giao cho Cong ty.
Cac nghiep V\l va s6 du gifra Cong ty m<; va Cong ty con duqc lo~i b6 khi l~p Bao cao tai chinh hqp nhAt.
IV. Cac chinh sacb k~ toan ap dy.ng
1. Nguyen tic ghi nh~n cac kboan ti@n va cac khoan tlrong dtrong ti@n
TiBn la chi tieu t6ng hqp phan anh toan bQ s6 tiBn hien c6 cua doanh nghiep ~i thCri diSm bao cao, g6m tiBn m~t ~i quy cua doanh nghiep va tiBn gl!i ngan h~g khon? kY h~ ctuqc ghi nh~n va l~p biio cao theo d6ng Viet Nam (VND), phu hqp vcri quy dinh ~i Lu~t ke toan so 03/2003/QHl 1 ngay 17/06/2003 . .
Cac khoan tiBn c6 g6c ngo~ ~ duqc quy d6i theo tY gia giao djch binh quan tren thi truemg ngo~ te lien ngan hang do Ngan hang Nha nu&c Viet Nam oong b6 ~ thCri diSm phiit sinh giao djch. T~ thOi diSm k8t thuc niim tai chinh
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BAO cAo TAI cHiNH HQP NHAT QuYIV Nam 2013
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BAN THUYET MINH BA.O cAo TAI CHiNH H<}P NHAT Quy IV Nam 2013
(tiip theo)
s6 du cac khoan ti8n c6 g& ngo~ ~ duqc danh gia l~ theo tY gia h6i doai giao dich binh quan tren thi truemg ngo~i t~ lien ngan hang do Ngan hang Nha nu&c Vi~t Nam oong b6 ~i thCri diSm khoa s6 l~p Bao cao tai chfuh.
2. Nguyen tic ghi nh~n hang tAn kho
Nguyen tiic ghi nh{i.n hang tJn kho
Hang t6n kho duqc tinh theo gia g6c.
Gid g6c hang t&n kho bao g&m: Chi phi ~ua, chi phi ch8 bi8n va cac chi phi lien quan tri,rc ti8p khac phat sinh dS c6 duqc hang t6n kho a dia diSm va tr~ng thai hi~n t~i.
Phtrdng pluip tinh gia trj hang tan kho cuai kj: Phuong phap binh quan gia quy8n thang
Phtrdng phap h(lch toan hang tJn kho: Phuong phap ke khai thu0ng xuyen
3. Nguyen tic ghi nh~n va khiu hao TSCD
3.1 Nguyen tic ghi nh~n va phtrong phap khiu hao TSCD hii'u hinh
Tai san c6 dinh hiiu hinh dUQ'C ghi nh~ theo nguyBn gia, dUQ'C phan anh tren Bang can d6i k€ toan theo cac chi tieu nguyen gia, hao mon Iuy kS va gia tri con l~i.
Vi~c ghi nh~ Tai san c6 dinh hiiu hinh va KhAu hao tai san c6 dinh thi,rc hi~n theo Chuk mi,rc kS toan s6 03 - Tai san c6 djnh hiiu hinh, QuySt dinh s6 15/2006/QB-BTC ngay 20/03/2006 cua BQ Tai chinh va Qu('St dinh 206/2003/QB - BTC ngay 12 thang 12 nam 2003 v8 ban hanh ChB dQ quan ly, sir d\lng va trich khau hao tai san c6 dinh.
Nguyen gia tai san c6 dinh hiiu hinh mua sfun bao ?Am gia mua (trir cac khoan chiBt khAu thuong m~i ho~c giam gia), cac khoan thu€ va cac chi phi lien quan tri,rc tiep dBn vi~ dua tai san vao 111mg thai sfui sang sir d\lllg.
Nguyen gia tai san c6 djnh do cac nha thftu xay di,rng bao g6m gia tri cemg trinh hoan thanh ban giao, cac chi phi lien quan tri,rc tiBp va l~ phi tru&c b~.
Cac chi phi phat sinh sau ghi nh~ ban dftu TSCB hiiu hinh duqc ghi tang nguyen gia cua tai san khi cac chi phi nay chlic chlin lam tang Iqi ich kinh tB trong tuong Iai. Cac chi phi phat sinh khong thoa man duqc diSu ki~n tren duqc Cong ty ghi nh~n vao chi phi san xuAt kinh doanh trong kY·
Cong ty ap d\lng phuong phap khAu hao du0ng thfuig dBi v&i tai san c6 dinh hiiu hinh. KB toan TSCB hiiu hinh duqc phan lo~i theo nh6m tai san c6 cimg tinh chat va m\lC dich sir d\lng trong ho~t dQng san xuAt kinh doanh cua Cong ty g6m:
Lo(li tai siin ca djnh
Nha cira v~t kiBn tru.c May m6c, thiBt bi Phuong ti~n v~ tai, thi€t bi truyBn dfut ThiBt bi, d\lng C\1 quan ly
Thili gian khdu hao <nam>
25 3 - 7,5
7 4-5
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BAO CAO TAI cHiNH HQP NllAT QuY IV Nam 2013
Miu sa B 09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHiNH HQP NH.AT Quy IV Nam 2013
(tiip theo)
3.2 Nguyen tic ghi nh~n va phtrong phap khan hao TSCD vo hinh
Tai san c6 djnh VO hinh cua Cong ty la phAn mSm k€ toan Effect va phAn mSm quan ly
Vi~c ghi nh~n Tai san c6 djnh vo hinh va KhAu hao tai san c6 djnh thvc hi~n theo Chuftn mvc k€ toan s6 04 - Tai san c6 djnh VO hinh, QuySt djnh s6 15/2006/QD-BTC ngay 20/03/2006 cua BQ Tai chinh va Quy€t djnh 206/2003/QD - BTC ngay 12 thang 12 nam 2003 .
Tai san c6 djnh VO hinh duqc ghi nh~n th~o nguyen gia, dUQ'C phan anh tren Bang can d6i k€ toan theo cac chi tieu nguyen gia, hao mon luy k€ va gia trj con 11;1i.
Cong ty ap d\mg phucmg phap khAu hao duemg th~ng d6i v&i tai san c6 djnh VO hinh. TSCD VO hinh duqc phiin 101;1i theo nh6m tai san c6 cung tinh chAt va ffi\lC dich Slr d\lng trong ho1;1t dQng san xuAt kinh doanh cua C
A ).
ongty gom:
Lo{li tai san ca djnh
Phftn mSm kS toan Effect H~ th6ng quan ly ISO 9001
ThiYi gian khti.u hao <niim>
4 4
3.3 Nguyen tic ghi nh~n va phtrong phap khdu hao TSCD thue tai chinh
Tai san c6 djnh thue tai chinh cua Cong ty la xe tai INUNDAI, duqc ghi nh~n la TSCD thue tai chinh theo hqp dbng thue mua v&i Cong ty TNHH Cho thue tai chinh Qu6c t8 Chailease, phu hqp v&i quy djnh tl;li Chuftn mvc s6 06 - Thue tai san. QuySn s& hiiu tai san c6 th8 chuy8n giao vao cu6i th<'Yi h1;1n thue.
Cac tai san c6 dinh thue tai chinh duqc khAu hao theo phucmg phap duemg th~ng tren thm gian hiiu d\ln$ u&c tinh tucmg t\l' nhu ap d\lng v&i cac tai san thUQC s& hiiu cua Cong ty ho~c tren th<'Yi gian di thue, C\l the s6 nam trich khAu hao doi v&i tirng nh6m tai san nhu sau:
Lo{li tai san ca djnh ThiYi gian khliu hao <niim >
Phuong ti~n v~n tai 6
4. Nguyen tic ghi nh~n va van boa cac khoan chi phi di vay
~~~~~~~~~ty~~~~~~~~~~~~ chi va chl'mg tir ngan hang. Chi phi di vay duqc ghi nh~ vao chi phi ho1;1t d9ng tai chinh d6i v&i nhiing khoan vay dung cho ID\lC dich hol;lt d9ng san xuAt kinh doanh.
D6i v&i cac khoan vay dai h~ dung cho vi~c dAu tu xay d\l'Ilg CCI ban Cong ty h1;1ch chi toan phi lai vay cua nhfing khoan vay nay vao gia trj Cong trinh xay d\fllg CCI ban tucmg Ung.
5. Nguyen tic ghi nh'n va van boa cac khoan chi phi khac
Chi phi tra tru&c duqc v6n hoa d8 phan b6 dAn vao chi phi san xufit, kinh doanh trong Icy sau, bao g6m cac lo1;1i chi phi:
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BAO cAo TAI cHiNH HQP NHAT Quj IV Nam 2013
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BAN THUYET MINH BAO cAo TAI CHINH HQP NHAT Quy IV Nam 2013
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Chi phi tra tru&c v€ thue djch V\l cung cftp cho ho~t d9ng kinh doanh ;
Chi phi sira chfra TSCE> phlit sinh m9t IAn qua l&n cAn phai phan b6 cho nhi€u Icy k8 toan;
Lai tiSn vay tra tru&c;
Cong C\l, d\}ng C\l thUQC tai san Iuu d9ng xuAt dung m9t IAn v&i gia tri l&n va cong C\l, d\}ng C\l c6 thcri gian sir d\lng du&i m9t nam;
Cac khoan chi phi tra tru&c ng~n h~n khac dm;rc tinh phan b6 dAn vao chi phi kinh doanh.
6. Nguyen tic ghi nh~n chi phi phai tra
Chi phi phai tra cua Cong ty bao gbm cac khoan trich tru&c chi phi thµc t8 chua duqc chi nhung duqc u&c tinh d8 ghi nh~n vao chi phi trong Icy, dµa tren hqp dbng da ky.
7. Nguyen tic ghi nh~n vfin chu sO' hfru
v 6n dAu tu cua chU scr hfru cua Cong ty duqc ghi nMn theo s6 v6n thµc g6p cua cac cA dong.
Lqi nhu~ sau thu8 chua phan ph6i Ia s6 IQ'i nhu~n tir ho~t d9n~ cua doanh nghi~p sau khi trir chi phi thuB TNDN cua nam nay va cac khoan diSu chinh do ap d\}ng hbi to thay dbi chinh sach kB toan va dieu chinh hbi t6 sai sot trQng y8u cua cac nam tru&c.
8. Nguyen tic va phtrong phap ghi nh~n doanh thu
Doanh thu cua Cong ty bao gbm doanh thu ban san phAm nhµa truySn th6ng (nhu tfun trAn, cac Io~i phao, ne(p, clm cira va khung bao ), san phAm nhµa UPVC; doanh thu tir tiSn Iai tiSn giri va doanh thu khac.
Doanh thu ban v~t tu, san phAm duqc xac djnh theo gia tri hqp ly cua cac khoan ti€n da thu ho~c se thu duqc theo nguyen file dbn tich, ghi nh~ khi chuy8n giao hang boa cho khach hang, pMt hanb boa dcm va duqc khach hang chip nh~ thanh toan, phu hqp v&i 5 diSu ki~n ghi nh~ doanh thu quy dinh t{li ChuAn mµc s6 14 -"Doanh thu va thu nh~p khac".
Doanh thu tir tiSn lai ti8n giri duqc ghi nh~ tren CCJ scr thm gian va Iai su!t thµc tB tirng Icy, phU hqp v&i 2 di8u ki~n ghi nh~ doanh thu phat sinh tir ti8n Iai quy dinh t{li ChuAn mµc s6 14 - " Doanh thu va thu nh~p khac". Cac khoan nh~ tru&c cua khach hang khong duqc ghi nh~ Ia doanh thu trong Icy.
9. Nguyen tic va phuong phap ghi nh~n chi phi tai chinh
Chi phi tai chinh duqc ghi nh~ trong Bao cao kBt qua ho~t d9nr kinh doanh Ia tbng chi phi tai chinh phlit sinh trong Icy, khong bu trir v&i doanh thu ho~t d9ng tai chinh, bao gom chi phi Iai vay, chenh I~ch tY gia.
10. Cac nguyen tic va phtrong phap k~ toan khac
10.1 Nguyen tic ghi nh'n cac khoan phai thu, phai tra
Nguyen t~c xac dinh khoan phai thu khach hang d1Ja theo Hqp dbng va ghi nh~ theo Hoa dcm ban hang xu!t cho khach hang. E>6i v&i khach hang le ban hang qua di~n tho~i can cu vao Phi8u xuAt kho, Bien ban giao nh~ va Hoa dcm ban hang da xuAt dS h~ch toan.
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BAO cAo TAI cHiNH HQP NIIAT Qu1 IV Nam 2013
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BAN THUYET MINH BAO cAo TAI CHiNH HQP NHAT Quy IV Nam 2013
(tiip theo)
Khoan tra trucrc cho ngum ban dugc h~ch toan can cu vao phi8u chi, ch<rng tir ngan hang va Hgp d6ng kinh tB.
Nguyen tAc xac dinh khoan phai tra ngucri ban dµa theo Hgp d6ng, phiBu nh~p kho va ghi nMn theo Hoa don mua hang cua hen mua.
Khoan ngucri mua tra trucrc dugc ghi nh~n can cu vao hgp d6ng, phiBu thu, ch<rng tir ngan hang.
10.2 Nguyen tic ghi nh~n chi phi xay dl}'llg C'1 ban dO' dang
£>6i VOi chi phi xay d\lllg CCY ban d(y dang la tai san c6 djnh mua sk thi gia trj h~ch toan la gia trj cua tai san mua vao theo hgp d6ng, cac chi phi co lien quan nhu chi phi thu8 nh~p khAu (nSu co), chi phi v~n chuy8n va cac chi phi khac.
Cac tai san dang trong qua trinh xay dµng ph\lC V\l ffi\lC dich kinh doanh, cho thue, quan tri hay bftt kY ffi\lC dich nao dugc ghi nh~ theo gia g6c, t~i thcri di8m co nghiem thu, quySt toan tirng h~ng m\lc cong trinh, cong trinh ho~c khi chi phi th\fc tS phat sinh co ddy du hoa don, ch<rng tir hgp phap.
10.3 Ghi nh'n cac khoiin vay ngln h~n, dai h~n
Cac khoan vay n~An h~, dai h~ duqc ghi nh~ tren CCY sa cac phiSu thu, ch<rng tir ngan hang, cac khS ucrc vay va cac hgp dong vay. Cac khoan vay co thcri h~n tir O 1 nam tai chinh tr& xu6ng dugc Cong ty ghi nh~n la vay ngAn h~. Cac khoan vay co thai h~ tren o 1 nam tai chinh duqc Cong ty ghi nh~ la vay dai h~.
10.4 Cac nghia vy v~ thu~
Thui gia tri gia tang (GTGT)
Cong ty ap di,mg viec ke khai, tinh thuS GTGT theo hu6ng dfut cua lu~t thus hien hanh vcri muc thus suftt thus GTGT 10% d6i vcri cac san ph!m hang hoa tir nh\fa.
Thui thu nhpp doanh nghifp
Theo Gifty ch<rng nh~ uu dai ddu tu bl> sung s6 55/GP - UB ngay 13/06/2006 ctia UBND Thanh ph6 Ha N9i va ch<rng nh~ uu dai ddu tu s6 39/GCNlfE> ngay 30/03/2006 ctia chti tjch UBND Tinh Ha Nam thi Cong ty thvc hien ddu tu xay d\lllg nha may san xuftt nhva Bong A ~i C\lm cong nghiep NgQc H6i - Thanh Tri - Ha N{)i va ~i Ha Nam nen phdn thu nh~p tir ho~t d{)ng kinh doanh cua hai d\l an tren dang trong giai do~ duqc mi€n thus thu nh~p doanh nghiep. £>en thcri di8m 01/04/2007' cac d\l an d€u da hoan thanh va hinh thanh nen Cong ty TNHH Nhva Bong A va Cong ty TNHH M{)t thanh vien SMW.
Cong ty ap d\lhg thus su!t thus TNDN la 25% tren lqi nhu~n chju thus d6i vcri phdn thu nh~p cua ho~t d(:mg chiu thus.
Viec xac djnh thus Thu nh~p doanh nghiep cua Cong ty can cu vao cac quy djnh hien hanh v€ thus. Tuy nhien, nhilng quy djnh nay thay dlii theo tirng thm kY va viec xac djnh sau cimg v€ thus Thu nh~p doanh nghiep my thUQC vao kSt qua ki8m tra cua CCY quan"thuS co thAm quySn.
Thuikhac
Cac loi;ii thu~, phi khac doanh nghi~p thµc hi~n ke khai va n9p cho ca quan thu~ dia phuang theo dfulg quy dinh hi~n hanh cua Nha nu6c.
CONG TY CP T~ DOA.N NHl/A DONG A KCN NgQC H6i - Xa NgQC H6i - Huy~n Thanh Tri - Ha NQi
Bao cao tai chinh hQ'P nhdt Cho Quy IV Nam 2013
DT: (04) 6891 888 Fax: (04) 6861 616
BAN THUYET MINH BAO cAo TAI CHiNH HQP NHAT Nam 2013 (tiip theo)
10.5 Nguyen tlic ghi nh~n gia v6n
Miu s6 B 09 - DN/HN
Gia v6n hang ban dm;rc ghi nh~ va ~P hqp theo gia trj va s6 lm;mg thanh phftm, hang hoa, v~t tu xu~t ban cho khach hang, phu hqp v6i doanh thu ghi nh~ trong Icy.
Gia v6n djch V\l duqc ghi nh~n theo chi phi thvc t€ phat sinh d8 hoan thanh dich \f\l, phU hqp v6i doanh thu ghi nMn trong Icy.
V. ThOng tin b& sung cho cac khoan m\lc trlnh bay trong Bang can d6i k~ toan h9-p nhAt
1. Ti~n va cac khoan tU'ong dU'O'ng ti~n
Ti~n m~t Ti~n girl ngan hang
C.)ng
2. Cac khoan phiii thu ngAn h~n khac
The chap,kj qtO'c,kj quy 11g&n hqn
CT cho thue tai c/1inh NHTMCP Ngoqi thum1g VN
Jampoo Union Corp D6i tu(Tng khac
CC}ng
31/12/2013 VND
198,439,291
15,250,698,4 70
15,449,137,761
31/12/2013 VND
677,044,321 1,217,210,697 5,558,651,028
7 ,452,906,046
Ql/01/2013 VND
227,326,349
35,062, 183,663
35,289,510,012
01/01/2013 VND
976,514, 798
3,184, 727,280
4216122422078
CONG TY CP T~P DO.AN NHT/A DONG A KCN NgQC H6i - Xii NgQC H6i - Huy~n Thanh Tri - Ha N()i DT: (04) 6891 888 Fax: (04) 6861 616
Bao cao tai chinh hQ'P nhit Cho Quy JV Nam 2013
Miu sfi B 09 - DN/HN
B.AN THUYET MINH BAO cAo TAI CHiNH HQP NHAT Nam 2013
3.
4.
5.
Hang tan kho
Hang mua dang di dmmg Nguyen li~u, v~t li~u t6n kho Cong cv, dvng cv trong kho Chi phi san xufit kinh doanh do dang Thanh phfun t6n kho Hang hoa t6n kho Hang girl di ban Cqng gia g6c bang tan kho
Thu@ va cac khoan phai thu Nha nmrc
Thu~ thu nh~p doanh nghi~p Thu~GTGT
Cqng
Phai thu dai h~n khac
Ky quy, kY cuqc dai h~
Cqng
(tiip theo)
31112/2013 VND
155,009,806,083
1,894,798,204
l 3, 128,930,588
13,816,773,437
153,746,731,732
859,575
337,597,899,619
31112/2013 VND
208,933,218
208,933,218
31112/2013 VND
0110112013· VND
116,509,759,467
1,277,775,045
17,389,099,416
12,982,277,499
101,204,191,817
859,575 249,363,962,819
0110112013 VND
176,745,341 7,970,525
184,715,866
01101/2013 VND
~
i . .
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~
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CONG TY CP T~ DO.AN NIWA DONG A KCN NgQC Hl>i - Xa NgQC Hl>i - Huy~n Thanh Tri - Ha N(>i DT: (04) 6891 888 Fax: (04) 6861 616
6. Tang, giim tai sin ca djnh hfru hinh
Khoinmyc
Nguyen gia sa du ngay 01/01/2013 - Mua trong nam - Tang do XDCB hoan thanh - Tang do di~u chuy~n ff' d d"" h ~ - tam o 1eu c uyen
- Thanh ly, nhm;mg ban -Giamkhac sa du ngay 31/12/2013
Gia ttj hao moo luy k~ sa du ngay 01/01/2013 - Khftu hao trong nam -Thanh ly, nhugng ban -Giamkhac sa du ngay 31/12/2013
Gia ttj con 1\li T\li ngay 01/01/2013
T\li ngay 31/12/2013
BAN THUYET MINH BAO cAo TAI cHiNH HQP NHAT Quy IV Nam 2013
(ti~p theo)
Nha cfra, Maymoc Phuong ti~n v~t ki~n triic thi~t bi v~n tii
88,474,138,092 84,254,668, 732 17,976,473,985
- 10,933,903,527 -- 1,062,563,929 -
I (361,410,914) (897,149,959) -- (1,077,779,359) -
88,47 4,138,092 94,811,945,915 17 ,079,324,026
12,982,643, 735 34,800,665,891 10,023,955,134 3,577,759,372 11,058,207,564 1,232,870,964
- ( 1,485,442,978) -16,560,403,107 44,373,430,477 11,256,826,098
75,491,494,357 49,454,002,841 7 ,952,518,851
71,913,734,985 50,438,515,438 5,822,497 ,928
* Gia trj con 1\li cu6i nam cua TSCD hiiu hinh dung d~ th~ chftp, cfun cd dam bao cac khoan vay: 13 .103 .409 .051 VND
Bao cao tai chinh hQ'p obit Cho Quy IV Nam 2013
M§u s6 B 09 - DN/HN
Dan vj tinh: VND
Thi~t bj, dyng cy T" "
quinly ong c9ng
1,056,804,001 191,762,084,810 666,280, 754 11,600,184,281
- 1,062,563,929
- (1,258,560,873) (234,358,165) (1,312,137,524)
1,488, 726,590 201,854,134,623
916,786,698 58, 724,051,458 17,726,308 15,886,564,208
- (1,485,442,978)
934,5i3,006 73,125,172,688
140,017,303 133,038,033,352
554,213,584 128, 728,961,935
CONG TY CP TP BOAN NHlf A BONG A Bao cao tai chfnh hQ'P nhftt
KCN Ng9c H6i - Xa Ng9c H6i - Huy~n Thanh Tri - Ha N(Ji Cho Quy IV Nam 2013
E>T: (04) 6891 888 Fax: (04) 6861 616
Miu s6 B 09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHiNH H<}P NHAT Nam 2013 (tiip theo)
7. Tang, giam tai san c6 dinh thue tai chinh Dan vi tinh: VND
Khoan ml}c May m6c Phuong ti~n T6ng c9ng thi@t bj van tai
Nguyen gia s6 dtr ngay 0110112013 18,598,400,232 18,598,400,232 - Thue tai chinh trong nam - Mua Ii.ti TSCD thue tai chinh 5,250, 112,970 5,250,112,970 s6 dtr ngay 31112/2013 23,848,513,202 23,848,513,202
Gia tr! hao mon luy k@ ~ -·'
s6 dtr ngay 0110112013 3,361,873,994 3,361,873,994 \ - Khfo hao trong nlim 477,650,502 477,650,502 - Mua Ii.ti TSCD thue tai chinh
/. s6 dtr ngay 31112/2013 3,839,524,496 3,839,524,496 i" -~
Gia tri con l\li T\li ngay 0110112013 15,236,526,238 15,236,526,238
Tfi ngay 31112/2013 20,008,988, 706 20,008,988, 706.
8. Tai san c6 dinh VO hlnh Dan vi tfnh: VND
Khoan ml}c Phln m~m tin H~ th6ng quan Iy T6ng c9ng
h c chAt ItrQ'llg
Nguyen gia s6 dtr ngay 01101/2013 387,972,800 19,846,666 407,819,466 - Mua trong nlim -Giamkhac s6 dtr ngay 31/12/2013 387 ,972,800 19,846,666 407,819,466
Gia tri hao mon luy k@ s6 dtr ngay 01101/2013 387 ,972,800 19,846,666 407,819,466 - Kh~u hao trong nam -Giamkhac s6 dtr ngay 31/12/2013 387,972,800 19,846,666 407,819,466"
Gia tri con lfi T\li ngay 0110112013
T\li ngay 31112/2013
9. Chi phi xay dl}'Dg CO' ban diY dang, bAt d9ng san dlu ttr 31/12/2013 0110112013 VND VND
CONG TY CP T!P DOAN NHl/A DONG A KCN NgQc Hfii - Xii Ng9c Hfii - Huy~n Thanh Tri - Ha N(li DT: (04) 6891 888 Fax: (04) 6861 616
Bao cao tai chinh hVP nhit Cho Quy JV Nam 2013
Miu s6 B 09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHiNH HQP NHAT Nam 2013
9.1 Chi phi xay dl}'llg CO' ban dO' dang
MuaslmTSCD
Xay dl!ng cO' ban dO' dang
(tidp theo)
Khu cong nghi~p NgQc Hi>i - Di.ran Cong ty TNHH Smartwindow Vi~tNam
Chi phi XD vlin phong Ha nam
H~ th6ng may m6c Ha nam
Nang cftp M th6ng nha xu6ng
Quy€n sir di.mg dftt Cty TNHH 1 TV Nhi.ra Dong A Cong trinh khac
Cqng
9.2 Bilt dqng san diu tu
1, 792,522,400
2,651,352, 703
12,812,699 ,205
4,057,983,892
21,314,558,200
2,292,286,499
7 ,120,005,528
1, 792,522,400
944,034,395
340,502, 114
4,035,256,619
7,690,000
9,412,292,027
Bftt d9ng san ddu tu la Quy€n sir di.mg lo dftt c6 di~n tich 960m2 ~i Khu cong nghi~p NgQc Hl>i voi nguyen gia la: 3.421.783.900 VND dugc cftp Gifty chtrng nh~n quy€n sir dvng dftt nlim trong nlim 2010 v6i mvc dfch cha tling gia.
10. Chi phf tra tru6'c dai h'n
Quy€n sir dvng dftt c6 thcri h<;m
Cong cv d\lllg cv Cac khoan chi phf khac
Cqng
11. Cac khoan vay va nq ngln h'n
Vaynf?dn h(!.n Vay ngan hang
Ngan hang Cong thuang VN VND USD
Ngan hang TMCP Quan d<)i VND USD
Ngan hang Shihanbank VND USD
Ngan hang Ngo~i thucmg
VND USD
31112/2013
VND
9,580,091,394
2,484,722,920
1,721,140,043
13, 785,954,357
31112/2013 VND
283,633,438,854
32,547,777,676
32,547, 777,676
177 ,827 ,396,816
177,827,396,816
9,977,838,666
9.977,838.666
63,280,425,696
63,280,425,696
0110112013
VND
9,781,429,174
4,080,357 ,603
13,861,786,777
0110112013· VND
223,303,930,327
179,882,717,735
179,882. 717, 735
43,421,212,592 43,421,212,592
CONG TY CP T~P BOAN NHl/A BONG A Bao cao tai chinh hQ'P nhit KCN NgQC H6i - Xa NgQC H6i - Huy~n Thanh Tri - Ha N(li Cho Quy JV Nam 2013
DT: (04) 6891 888 Fax: (04) 6861 616
M~u stl B 09 - DN/HN
BAN THUYET MINH BAO c.Ao TAI CHiNH HQP NHAT Nam 2013 (tiip theo)
Vay va N(I dai h(m ilin hf!,n tra 85,649,000 Vay dai hiµi d€n hiµi phai tni. NH-TMCP Quan d9i 85,649,000
Cqng 283,633,438,854 223,389,579,327
12. Thu@ va cac khoan phai nqp Nba mr&c 31/12/2013 01/01/2013
VND VND.
Thu€GTGT 1,043,083,963 699,832,832
Thu8 GTGT hang nh~p kMu 225,485,958
Thu€ xuftt, nh~p khdu 72,672,703 ~ )
~
Thu€ thu nh~p doanh nghi~p 7 ,568,091,859 6,327,524,338 * Thu€ thu nh~p ca nhan 1,080,085,327 797,225,775 ~ Cqng 9,691,261,149 8,122,741,606
13. Chi phi phai tra 31/12/2013 01/01/2013 VND VND
Chi phi dich V\l mua ngoai 1,380,000,000 Chi phi nh~p kh§.u lo hang Chi phi sir dl)Ilg ca sa h~ tfuig 1,744,738,429 840,528,016' Chi phi khac 376,317,611 8,000,000
Cqng 3,501,056,040 848,528,016
14. Cac khoan phai tra, phai nqp ngiin h~n khac 31/12/2013 01/01/2013 VND VND
Kinh phi cong doan 280,702,432 34,911,040 Bao hiem x~ hQi, BH Y t8 644,647,034 266,058,580 Bao hi€m thftt nghi~p 196,441,076 89,211,202
Nh~n kY qu5f, kY cuqc ngan hiµi Tai san thira chcr giai quy€t 247,373,913
Phai tra ti~n di tlrc 3,213,610,560
Phili trli, phai ne>p khac
COng ty TNHH TMDV Hung Phat 4,864,895,750 4,049 ,500,000.
6ng Nguyen Ba Hling 6,126,320,750 2,299,500,000
D6i tm;mg khac 7 ,044,836,422 4,996,450, 178
Cqng 22~7124542024 11298320042913
CONG TY CP T~P DOAN NHl/A DONG A KCN NgQC H6i - Xa NgQC H6i - Huy~n Thanh Tri - Ha N(li DT: (04) 6891 888 Fax: (04) 6861 616
Bao cao tai chfnh hQ'P nhit Cho Quy IV Nam 2013
Miu s6 B 09 - DN/HN
BA.N THUYET MINH BAO cAo TA.I CHiNH H<}P NllAT Nam 2013
15. Vay va DQ" dai hi_tn
Vay daihfi.n Cong ty CP T~p doan Nhµa E>ong A Vaynganhang
Ngan hang Quan a(ji VND USD(**)
N!f dai hfi.n (***)
(tiip theo)
Lai suit/01 thang (nam)
Cong ty CP cho thue tai chinh NH Ngoc;ii thu011g
Phrit hanh trai phiiu chuyin a6i C9ng
31112/2013 01/01/2013 VND VND
17 ,212,385,050 24,284,503,130
17,212,385,050 24,284,503, 130 17,212,385,050 24,284,503,130 17,212,385,050 10,323,919,848
13,960,583,282 65,524,162,298 9,621,604,570
12,024, 162,298 9,621,604,570
53,500,000,000 53,500,000,000 -82, 736,547 ,348 87240621072700
+ Quyen Slr d\lng dAt thue (tni tien m9t Idn) va toan bQ tai san gin lien v6i dAt (hinh thanh trong tmmg Iai) t;;ti Io s6 36, duemg Tan T;;to, Khu Cong nghi~p Tan T;;to, Thanh ph6 H6 Chi minh vcri di~n tfch Ia 6.573,43 m.--2 v6i thoi h;;tn thue Ia 43 nfiln (tfnh d€n thang 08/2050) thUQC so hUu cua Cong ty c6 phdn T~p doan Nhµa E>ong A tri gia 23.307.000.000 VND;
+ May m6c thi€t bi hinh trong trong tuang Iai Ia M th6ng cac may cit, may Mn, may cua, day chuyen san xuAt ldnh hQp va cac may m6c khac thUQC so hUu cua Cong ty c6 phdn T~p doan Nhµa E>ong A tri gia 2.000.000.000 VND.
(**) La khoan vay theo cac hqp d6ng tin d\lng sau:
Hqp d6ng tin di,mg s6 113.09.004.369260.TD giua Cong ty vcri Ngan hang TMCP Quan d9i - Sa giao djch Ha N9i ngay 24/1112009. Ngay tni nq cu6i cilng Ia ngay 13/01/2013 vcri !iii suAt tha n6i cua khoan vay t;;ti thm di€m giai ngan Ia 6,5%/nrun. Khoan vay nay duqc dam Mo bang:
- Hqp d6ng tin d\lfig s6 203.10.004.369260.TD giua Cong ty vcri Ngan hang TMCP Quan d9i - Sa giao djch Ha N9i ngay 20/08/2010. s6 tien vay theo hqp d6ng Ia 169.330 USD, g6c thanh toan djnh kY 3 thang m9t Ian k€ tit ngay 25 tMng 12 n!im 201 o. Ngay tra nq cu6i cilng Ia 36 thang k€ tir ngay giai ngan khoan vay ddu tien, v6i lai suAt tha n6i cua khoan vay t;;ti thm di€m giai ngan Ia 6,5%/nrun. Khoan vay nay duqc dam Mo bftng hang t6n kho ch~m.Iuan chuy€n tri gia 70.000.000.000 VND va hai (02) day chuyen may dun thanh Profile theo hqp d6ng ngo;;ti thuang s6 DA-DONGXU 10.01ngay20 thang 05 nfiln 2010.
- Theo Hqp d6ng tin d\lng s6 284.10.004.369260.TD giil'a Cong ty vcri Ngan hang TMCP Quan d9i - Sa giao djch Ha N9i ngay 22/10/2010. Ngay tra nq cu6i cung Ia 60 tMng k€ tit ngay giai ngan khoan vay ddu tien ( ngay 28/10/2015) v6i Iili suAt tha n6i t;;ti thOi di€m giai ngan 6,8%/n!im. Khoan vay nay duqc th€ chfip bftng M th6ng nha xuang, 11).ay m6c, hang t6n kho luan chuy€n va may m6c thi€t bi vcri t6ng tri gia la 132.375.000.000 VND.
(***) Hqp d6ng Thue tai chinh giil'a Cong ty v6i Cong ty TNHH MTV Cho thue tai chinh Ngan hang TMCP Ngo(;li thuang Vi~t Nam ngay 28/05/201 O, t6ng gia tri 157 .872 USD, thOi h;;tn thue la 50 thang, Iili su!t cho thue bftng lili su!t ca ban do Cong ty TNHH MTV Cho thue tai chinh Ngan hang TMCP Ngo(;li thuang Vi~t Nam cong . b6 CQng bien dQ 0,25%/thang. Tai San thue tai chfnh la Day chuyen San xllAt Clra hqp kim nhom vach di.mg dil dugc Cong ty chuy€n giao cho Cong ty con Ia Cong ty TNHH Smartwidow Vi~t Nam.
16. van chii sO' ht'iu
16.1 Chi tilt v&n ildu tir cua chu s<i hfru 31/12/2013 01/01/2013
CONG TY CP T..;,.P DOAN NHl/A DONG A KCN NgQc H6i - Xa NgQC H6i - Huy~n Thanh Tri - Ha NQi f>T: (04) 6891 888 Fax: (04) 6861 616
Bao cao tai chinh hCfP nhit Cho Quy IV Nam 2013
Miu s6 B 09 - DN/HN
BAN TBUYET MINH BAO cAo TAI CBiNB BQP NllAT Nlim 2013 (tiip theo)
Cong ty TNHH Thmmg m~i va Dich V\l Hung PMt Nguyen Ba Hung Nguyen Thi Tfnh Japan South East Asia Growth Fund L.P Cong ty Tam Son Cac c6 dong khac
Cqng
16.2 Cac giao djch v~ v6n vO'i cac chu sO' hfru va phan ph6i cA tire, chia IQ'i nhu~n:
v 6n d~u tu cua chll scr hfhl v6n g6p adu niim v6n g6p tang trong niim v6n g6p giam trong niim V6n g6p cu6i niim
C6 tUC, lqi nhu~ dl!Q'C chia
16.3 cA phieu st> lm;mg c6 phi~u dilng Icy phat hanh: s6 luQ'Ilg c6 phi~u ban ra cong chllng: S6 luQ'Ilg ct> phi~u duqc mua l~i: s6 ll!Q'Ilg c6 phi~u dang luu hanh:
- c6 phMu ph6 thOng: - c6 phMu uu aai:
Mfnh gid ca phi~u dang IU'u hanh: 10.000il/ ca phi~u
VND
34,999,250,000 44,074,250,000
181,500,000 5,500,000,000
13,750,000,000 38,995,000,000
137250020002000
Quy IV Nlim 2013 VND
137 ,500,000,000 137,500,000,000
13 7, 500, 000, 000
5,809,861,872
13,750,000 13,750,000
13,750,000
VND
34,999,250,000 44,07 4,250,000
181,500,000 5,500,000,000
13,750,000,000 38,995,000,000
137 250020002000
Quy IV Nlim 2012 VND"
137,500,000,000 125,000,000,000
13 7,500,000, 000
5,574,067,822
13,750,000 13,750,000
13,750,000
VI. ThOng tin bA sung cho cac khoan ID\JC trlnh bay trong Bao cao ket qua ho\lt dqng kinh doanh hQ'P nhit
17.
18.
TAng doanh thu ban hang va cung cAp djch V\I
Doanh thu Mn hang Doanh thu ban thanh phfun Doanh thu ban hang hoa Doanh thu khac
Doanh thu cung clip dich V{l
Doanh thu khac
Cqng
Cac khoan giam trir doanh thu
Chi~t kh~u thuang m~i
Quy IV Nlim 2013 VND >
284,220,111,366 195,790,111,366 88,430,000,000
2842220,111,366
Quy IV Nim 2013 VND >
Quy IV Nim 2012 VND -------
232,285,286,096 151,527,743,310 80,757,542,786
2322285,286,096
Quy IV Nlim 2012 VND -------
~
CONG TY CP T~P DOAN NHl/A DONG A KCN NgQC H6i - Xii NgQC H6i - Huy~n Thanh Tri - Ha NQi DT: (04) 6891 888 Fax: (04) 6861 616
Bao cao tai chfnh hqp nhit Cho QuyIV Nam 2013
Miu sa B 09 - DN/HN
BAN THUYET MINH BAO cAo TAI CHiNH H<}P NHAT Nam 2013
Giam gia hang ban
Hang ban bi tra Ii.ii
Cqng
19. Gia van hang ban
Gia v6n cua hang da ban
Cqng
20. Doanh thu ho~d dqng tai chfnh
Lai tien girl Lai chenh l~ch tY gia da thµc hi~n Chi phi khac
Cqng
21. Chi phf tiii chfnh
Chi phi lai vay
L6 chenh l~ch tY gia da thlJc hi~n L6 chenh l~ch tY gia chua thlJc hi~n Chi phi tai chinh khac
Cqng
(tiip theo)
941,500, 198
941,500,198
Quy IV Nam 2013 VND
261,421,224,635
261,421,224,635
Quy IV Nam 2013 VND
13,732,922
13,732,922
Quy IV Nam 2013 VND
8,322,365,310
129,042,665
8,451,407 ,97 5
462,044,971
462,044,971
Quy IV Nam 2012 VND
210,814,836,006
210,814,836,006
Quy IV Nam 2012 VND
12,126,536
12,126,536
Quy IV Nam 2012 VND
9,025,009,228
1,983,140
9,026,992,368
VII. ThOng tin bO sung cho cac khoiin m\lc trinh bay trong Bao cao hru chuy~n ti~n t~ hQ'P nhllt
VII.1 Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh
Chi phi thu€ thu nh~p doanh nghi~p hi~n hcinh trinh bay tren bao cao k€t qua hoi.it d¢ng kinh doanh hgp nhdt duq~ CQng tir chi phi thu€ thu nh~p doanh nghi~p hi~n hcinh cua cac cong ty con va cong ty ffiy tren cac Bao cao tai chinh rieng cua Cong ty my va cong ty con, ma theo d6, 1¢ nhu~ chiu th€u tren cac Bao cao tai chfnh rieng nay khong duqc bU trir va thu€ sudt thu€ thu nh~p cua cac cong ty la khac nhau.
VII.2 LAi cO' ban tr~n c6 phi~u Lqi nhu~ sau thue phdn b6 cho c6 dong scr hilu c6 phieu ph6 tMng s6 c6 phieu ph6 thOng luu hanh binh qu§n
Lili ccr ban tren mlii c6 phieu( VND/c6 phieu)
Quy IV NAm 2013
5,809,861,872
13,750,000
423
Quy IV Nam 2012
5,574,067,822
13,750,000
405
CONG TY CP T~P DOAN NHlf A DONG A KCN NgQe H6i - Xii NgQe H6i - Huy~n Thanh Tri - Ha N9i
Bao cao tai chinh hen> nhit Cho Quy JV Nam 2013
DT: (04) 6891 888 Fax: (04) 6861 616
BAN THUYET MINH BAO cAo TAI CHiNH HQP NllAT Nam 2013
(tiip theo)
VIII. Nhihlg thOng tin khac
1. ThOng tin v@ de hen lien quan
1.1 Giao djch vui cac hen lien quan: Quy IV Nam 2013 Quan h~ v6i Cong ty VND
Doanh thu Cong ty TNHH Thuong mi.ii va Djeh V\l Hung Phat C6 dong sang l~p
Muahang Cong ty TNHH Thucrng mi.ii va Dieh V\l Hung Phat CcS dong sang l~p
1.2 so dU' vui cac hen lien quan Quan h~ v6i Cong ty
Cac khoan phai thu Cong ty TNHH Thuong mi.ii va Djeh V\l Hung Phat
Cong ty Tam San
Cac khoan phai tra
Cong ty 1NHH TM & Djch V\l Hllng Phat
Cong ty Tam San 2 ThOng tin so sanh
c6 dong sang l~p c6 dong ehi€n luge
c6 dong sang l~p
c6 dong ehi€n luge
36,924,455,716
18,045,279,809 31/12/2013
VND
26,403,580, 123
8,845,062,308
12,527,884,766
Miu s6 B 09 - DN/HN
Quy IV Nam 2012 VND
12,264,481,802
2,992, 712,880 30/09/2012
VND
(71,437,726)
38,851,625,741
La s6 li~u duc;rc lfry tir Bao cao tai chinh nam 2012 duc;rc kiem toan bai Cong ty TNHH Kiem toan va djnh gia Vi~t Nam (V AB).
Ke toan truang
