rv cO pnfc -...
29
cOxc rv cO psAN pnAr rnrnN rm rANc viNn pnfc a nAo cAo rAr cnimr oA DUOc xrpnn roAN cno NApr rAr cnir.nr xfr rrr[rc NcAv s0t0st20t4 Tlaing 10 ndm 2014
Transcript of rv cO pnfc -...
cOxc rv cO psAN pnAr rnrnN rm rANc viNn pnfca
nAo cAo rAr cnimr oA DUOc xrpnn roAN
cno NApr rAr cnir.nr xfr rrr[rc NcAv s0t0st20t4
Tlaing 10 ndm 2014
cONc ry cop EiTTnnENn4 rAxc vhrH rHricKCN Khai Quang TP \ffi Yto, dnh Vtoh Phrlc
NIUC LUC
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n,Ao cAo cuA BAN cralra ooc
BAo cAo rrEla roAN DOc LAP
sANc c,AN o6l rE roAN
eAo cAo KEf QUA HoAr DONc u DoaNn
BAo cAo rutr cnWEN rBr.r re'I '
Tr{uYEr MrNH nAo cAo ral cnimn
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cONG Ty cO rHAN PHAr rnrElc rrA TANG viNH PHUCKCN Khai Quang, TP Vhh Y€n, tinh Vinh Phtic
BAo cAo cu.r. saN GrAM DOc
Ban Giim <tric C6ng ty CO phan Phit tri6n Ua ti"g Vftrh Phirc (sau ddy gai t+ li "COng ty) de trinh
86o cio ndy ctng r& ilao cio tni chinh tl6 t1u-o. c ki6m to6n cho n[m tai chinh k6t thric ngdy 3010912014'
HQr DONG QUAN TRI VA BAN GLIM O6C OrnU HANH
H6i d6ng Qu6n trf, Ban ki6m so6t vi Ban Gi6m d5c de diAu hanh C6ng ty trong n6m tdi chinh ktit
thric nge! 3)l}9l2}l4vd d6n ngdy lpp 86o c6o ndy g6m:
HQi ildng Quin tri:
Ong Trinh ViQt Dflng
6ng V[n Phpng Hd
6ng Phirng Vdn Qu;i6ng LO Tr)ng SorOng Ph4m Hfru Ai
Ban Ki6m sodt:
BdNguy6nNggc Lan
Ong Phan Vin Vinh0ngNguy6n Huy Ting
Ban Gi6m tliic:
6ng Phtng V[n QuyOng Cao Einh Thi
K6 toin tru&ng:
BdNguy6n Thi Hoin6ng Phan V[n Vinh
sr/ KIEN sAU NGAY rdr rnuc NAnn r,q.r cHiNH
Ban Gi6m d6c khing clfnh rdng, kh6ng c6 b6t.cri sU kiQn ndo xiy ra saurtgiy ktit thric ndm tdi
chinh c6 inh hudng igrrg y6o, y€u c6u phii di6u chinh hof,c c6ng b6 tr6n B5o c6o tii cho n[m tdi
chinh k6t thirc ngdy 3010912014 cria C6ng ty.
XTNM TOAN VIEN
86o c6o tdi chinh cho nlm tdi chinh ktit thric ngiry 3010912014 kdm theo du-o. c kii5m to6n b0i C6ng ty
TNHH Dich v.u Kitim torln vi Tu v6n UHY (UIry LTD).
TRAcH NHrEM cta nlN cr,q.vr o6c
Ban GiAm d6c C6ng ty c6 tr6ch nhiQm lap 86o cio tdi cho ntm tdi chinh t6t ttrric ngity.30l09l20l4,
ph6n 6nh mqt c6ch tiule trru. vn hqp li tinh hinh tai chinh cfing nhu ktit qui hopt dQng kinh doanh viiirf, hint luu chuyiSn tiei tC cta COng ty cho nlm tai chinh t<tit ttrric ctng ngiy.
Chri tich
Chtr tichPh6 Chri tichThinh vi6n
Thanh vi€n
Thinh vi6n
Trudng ban
Thanh vi6n
Thinh vi6n
-l aA
Iong Uram ooc
Ph6 TOng Gi6m tl6c
86 nhiQm ngiry 23/lll20l3Mi6n nhiQm ngity 2311'il20l3
nO nniQm ngiry 2311112013
86 nhiQm ngity 23/lll20l3
86 nhiem ngdy 01/1112013
Mi6n nhiQm ngdy 01/1112013
cONc ry cO pnAt psAr rnrEn n4 rAxc viNn pntc: aat
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KCN Khai TP Vftrh YCn, tinh \finh Phtic
BAo cAo cu.q. BAN GIAM DOc (TrEP)
TRAcH NHIEM cul mx cduo6c (rmP)
Trong viQc lflp 86o c6o tai chinh niy, Ban Gi6m diic <tugc y6u cAu phii:
o LUa chgn c6c chinh s6ch ki6 toan thich hqp vd 6p dpng c5c chinh s6ch il6 mQt c6ch nh6t qu6n;
o Dua racic ph6n ttorin vd u6c tinh mOt cich hqp V vd th0n trQng;
o NOu 16 c6c nguy6n tic k6 torin thich hqp c6 tlugc tu6n thri hay kh6ng, c6 nhtng 6p dung sai lQch
trgng ytiu cAn duqc c6ng bi5 vi giii thich trong B5o c5o tii chinh hay kh6ng; vd
. Lap B5o c6o tii chinh tr6n co sd hoat <lQng li6n tUc tru trulng hqp kh6ng thti cho ring Cdng ty sE
ti6p tpc ho4t ttQng kinh doanh.
Ban Giim ct6c x5c nhfn r6ng Cdng ty de tuan thri c6c y6u cAu n6u tr6n trong viQc lpp vi trinh bdy 86o
c6o tii chinh.
Ban Gi5m ttt5c C6ng ty chiu tr6ch nhiQm dim bio .ing sii s6ch k6 tor{n dugc ghi ch6p mOt c6ch phr)
nqp A6 phan 6nh hqi l, tinh hinh tii chinh cria Cdng ty O U6tty thdi di6m nio vi ctim bio rdng 86o
cao tai ihirh tuan ttui lac ChuAn muc k6 to6n Viet Nam, Ch6 d0 kiS to6n Vi0t Nam vd c6c quy tlinh
ph6p g c6 li6n quun <ltin vipc lflp vd trinh bdy B6o c6o tdi chinh. Ngodi ra, Ban Gi6m d5c cflng chiu
tr6ch nhiQm rlim b6o an toin ctro tai sin cta-C6ng ty vd vi vfy thUc hien c6c biQn ph6p thich hqp d6
ngdn chfln vi ph6t hiQn c5c hdnh vi gian lfn vi sai ph4m kh6c'
Ban Gir[m <t5c cam kilt ring, C6ng ty dA tuan thri viQc c6ng bi5 th6ng tin theo quy,<linh tpi Th6ng tu
sO SZ1ZOO11-BTC ngiy OSrcqtZ:OtZ cria B0 Tdi chinh huong din v6 viQc c6ng b6 thdng tin trCn thi
trulng chimg kho6n.
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il4i diQn cho Ban Gi6m tltic,
Phirng V[n Quf
Wnh Phric, ngay 24 thdng 10 ndm 2014
, ,t tt r coNGTyDrcHvuKtEMToANvAruvAnunvUnU xidm toan. rnu5. rai
"t'inn doanh rEhiep. oao qo
Ttf tzottruny-ncxr
nAo cAo xmvr roAN Doc LAP
Cic C6 d6ng, HQi il6ng Quin tri vi Ban Gi6m rl5cC6ng ty C6 phAn Ph{t tri6n H4 ting Vinh Phric
Chfng t6i da tii5n hanh kiiSm torin 86o c6o tai chinh cho ndm tii chfnh k6t thric ngity 3010912014 c:fia
C6ng ty C6 phAn Ph6t triiSn Hp ting Vinh Phric (Sau <t6y gqi tit ld "C6ng ty"), dugc lfp ngdy
24ll0liol4, to t urg 06 d6n trang27, bao g6m Bang cAn ddi k6 to6n tpi ngity 30/0912014 ctng v6i86o c6o ki5t qui troat AOng kinh doanh, B5o c6o luu chuytin ti€n tQ cho n[m tai chfnh k6t thric cirng
ngiy vd Bin thuyl5t minh 86o c6o tii chinh.
Trdch nhiQm cfra Ban Gi6m tt5c
Ban Gir[m tltic COng ty chiu tr6ch nhiQm vO viQc]flp vd trinh bdy trung thgc, hgp lf 86o c6o tdi chinhcta C6ng ty theo Chu6n mgc k6 to6n, Chi5 <lO k6 toin doanh nghiQp ViQt Nam vi cie -quy ttinh ph6p
lf c6 li6n quan d6n viQc lflp vd trinh biy B6o c6o tii chinh vi chlu tr6ch nhiQm vC ti6m so5t nQi bO
md Ban Girim ddc x6c <linh ld cAn thi6t de ct6m bio cho viQc lap vd trinh bdy 86o c6o tii chinh kh6ng
c6 sai s6t trqng y6u do gian lfn ho{c nhAm l6n.
Trich nhiQm cria Ki6m toin vi6n
Trrlch nhiQm cria chring t6i ld dua ra;f kitin ve B6o c6o tdi chinh dga tr6n ki5t quiL cta cuQc ki6m to6n.
Chring t6i tl6 ti6n nann n6m to6n theo c6c ChuAn myc ki6m totui ViCt Nam. Cic Chudn mgc ndy y6u
"4, "hi,rrg t6i tu6n thri chudn mpc vh c6c quy dinh vO dpo drlc nghA nghiQp, lfp kii hopch vd thyc hiQn
cuQc kii5m to5n elr5 ilpt du-o. c sy clim bio hqp $ v6 viQc liQu B5o c5o tdi chinh cria C6ng ty c6 cdn sai
s6t trgng yi5u hay kh6ng.
C6ng viQc ki6m toan bao g6m thUc hi€n c5c thri tUc nhim thu thflp c5c b[ng chimg ki6m torfln vd c6c sti
lipu vi thuy6t minh tr6n 86o c6o tqlchinh. C5c thri tuc ki6m to6n duo. c lya chqn dlra tr6n x6t do6n cria
kii5m toSn vi6n, bao g6m <l6nh gi6 nii ro c6 sai s6t trgng y6u trong B5o c6o tdi chinh do gian lfln hotcnhim l6n. Khi thlrc t iQn Aarn gil cilc rui ro niy, kiiSm to6n vi€n di xem x6t ki6m so6t nQi b0 cria
Cdng ty liOn quan el6n viQc lflp vd trinh bdy B5o c6o tii chinh trung thgc, hqp ly nhim thitit k6 c6c thritu". t i6*.toan phir hqp v6i tinh hinh thui t6, tuy nhi6n kh6ng nhim mpc ctich dua ra f kitin vd niQu
qua cua Klem soat "qi
UO cria Cdng ty. COng vi€c kiiSm todn cf,ng bao gdm <ilinh gi5 tinh thich hqp
ciua chc chinh s6ch k6 to5n duqc 6p dpng valinh hqp ly cta c5c u6c tfnh ki5 toran cria Ban GiSm d6c
cfing nhu dfunh gi|viQc trinh biy t6ng th6 n5o c6o tdi chinh.
Chirng t6i tin tucrng rlng c6c bing chung kii5m tor{n md chring t6i di thu thflp <luo. c ld diy thi vd thichhqp ldm co sd cho j ki6n ki6m to6n cria chring t6i.
Tru s6: Tdng 9, Tda nhi HL
82 dudns Duy TAn, qu{n Cdu Ciay, Ha NQi, Vi€t Nam
DiCn thoai: 844.3755 7446 Fax'.844.3755 7448
www. uhyvietnam.com.vn
Theo y kii5n ctia chirng tdi, 86o c6o tii chfnh tlp phin anlg trung thgc vd hqrp l;i, tr6n c6c khia c4nh
trgng yiiu tinh hinh tni;hinh cria C6ng ty CO phen Ph6t tri6n Ha.t6ng. Vinh Phric t4i rydY 30/09120.14,
cfing nhu ktit qui hoat tlQng kinh doanh vi tinh hinh luu chuy6n ti6n tQ cho ndm tdi chinh k6t thric
BAo cAo xrEu roAN DQC LAP (rItP)
f t i5" cia Ki6m to6n viGn
TrungT6ng Gi6m ddcGi6y CN DKHN Kiiim to6n s6 nza-zot3-112-1Thoy mdt vd ilqi diQn cho
cONG Ty rNHH DICH vU KrEM ToAN vA TUvAN UHY
Hd N\| ngay 24 thdng 10 ndm 2014
Mai Binh ThanhKi6m todn viGnGi6y CN EKHN KiiSm torin s5 zoog-zot 3-ll2-l
6tt@ Iotcr
RT
cdNc ry cp puAr rnm,x s+ rANc viNn rHUCKCN Khai Quang, TP VinhY6n, tinh VinhPhfc
nAo cAo rAr cHiNHCho nlm tdi chinh ki5t thric ngity 3010912014
;
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BANG cAN o6r xE roANTqi ngdy 30/09/2014
TAI SAN
rAr sAlr NGAN HAN
Ti6n vi cfc khoin tuong ilunng tidn
I len
Cdc khoin tuong tluong ti6n
C6c khoin tl6u tu tii chinh ngin hpDiu tu ngin han
Dg phdng giim gi|dAu tu ngin han
Cdc khoin phii thu
Phii thu kh6ch hdng
Tri tru6c cho ngudi b6n
C6c khoin phii thu kh6c
Dg phdng phii thu kh6 ddi
Hhng tiin kho
Hdng tdn kho
Tii sin ngin h4n khicnrut5 CfCf dugc kh6u trir
Tdi sdn ngin h4n khric
rAr sAN oAr nAN
C6c khoin phii thu dii h4n
Phdi thu ddi han kh6c-(-.-'I ar san co drnlr
Tdi sin c6 dinh hfru hinh
- NguyAn gid
- Gid tri hao mdn lu! kA
Chi phi xdy dung co bin do dang
n6t AQng sin tlflu tu- Nguy6n gi6
- Gi6 tri hao mdn lu! kti
Cic khoin ttflu tu tii chinh dii h4n
EAu tu vdo cdng ty con
Diu tu vdo c6ng fy li6n k6t, H6n doanh
D6u tu dii h4n kh6c
Tii sfln diri h4n khicChi phi tritruoc ddi h4n
Tdi sin ddi han kh6c
r6NG ceNG rAr sAN 340.316.987.451 309.082.478.129
MEso
Thuy6tminh
4
6
7
8
30t09t2014
VND0ul0l20l3
VND
100
110
111
1t2
120
121
t29
130
131
t32
135
139
140
t4t150
152
158
200
210
2t8220
221
222
22i230
240
241
242
250
251
252
258
260
261
268
270
13
t4
l5
16
t7
t0
156.527.912.331
1.474.775.164
724.775.164
750.000.000
124.730.000.000
124.730.000.000
22.180.905.272
tt.272.612.079
1.714.050.000
11.224.674.461
(2.030.43r.268)
8.062.113.661
8.062.113.661
80.118.234
80.1 18.234
183.789.075.120
25.625.492.035
25.625.492.035
32.249.635.916
29.583.095.813
38.190.577.003
(8.607.481 . 190)
2.666.540.r03
32.148.535.703
56.678.058.029
(24.s29.s22.326)
91.900.000.000
63.000.000.000
24.300.000.000
4.600.000.000
1.86s.411.466
28s.4tt.466
L580.000.000
36.062.199.317
9.779.648.996
354.648.996
9.425.000.000
20.280.000.000
20.479.856.776
(1e9.8s6.776)
s.223.231.962
4.413.812.976
65.000.000
2.146.770.201
(r.402.3sr.21s)
20.t72.178
20.772.t78
758.546.181
197.3t5.084
561.23t.097
273.020.278.812
133.341.492.035
133.341.492.035
39.916.231.363
31.576.tt3.456
37.816.663.887
(6.240.ss0.431)
8.340.1t7.907
33.055.011.576
54.751.325.302
(2r .696.313.726)
64.880.497.435
36.000.000.000
24.300.000.000
4.s80.497.43s
1.82t.046.403
447.046.403
1.380.000.000
t1
t2
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cOwc ry cp pnAr rRdN sa rAxc viNn pnricKCN Khai Quang, TP VTnh YCo, d"h V-rnh Phric
nAo cAo r,q,r cHiNHCho ndm tii chinh ttSt ttlic ngiry 3010912014
NGUON VON
Nq PIIAI TRA
Nq ngin h4n.!
vay va ng ngan nan
Phei fte nguli bdn
Thu6 vd c6c khoin phdi n$p Nhd nudc
Phdi tri nguni lao cl6ng
C6c khoan phiitrh,phii nQp ngin han kh6c
Qu! khen thu0ng, phirc lqi
Nq diri hgn
Vay vdL ng dii h4n
Doanh thu chua thUc hi6n
VON CHU SO HOU
Viin chri s0 hfiuV6n ddu tu cira chri s& hfiu
Th[ng du v5n c6 phin
Cd phi6u ngdn qu!
ch6nh lech ti 4a hoi doai
Qu! dAu tu ph6t trii5n
Quy du phdng tii chfnh
Lgi nhudn chua phdn phi5i
Qui khic
TONG coNG NGUON v6N
Wnh Phric, ngdy 24 thdng 10 ndm 2014
BANG cAN u6r rE roAN (rffP)Tqi ngdy 30/09/2014
Mii Thuy6ts6 minh
30t09t2014\TND
0111012013
\II\D
300
310
311
3t2314
315
319
323
330
334
338
400
410
4tt412
414
4t6
417
4t8
420
19
20
21
273.893.100.521
6.416.420.536
1.644.000.000
292.52r.t50
467.925.008
320.929.556
704.329.793
2.986.715.029
267.476.679.985
3.598.000.000
263.878.679.985
66.423.886.930
66.423.886.930
50.994.930.000
(6e.130.000)
6.876.427.778
3.4t5.655.624
5.206.003.528
251.952.261.176
12.841.149.313
1.644.000.000
11r.720.000
252.141.644
272.014.893
8.621.893.239
t.939.379.537
239.111.111.863
5.242.000.000
233.869.111.863
57.130.216.953
57.130.216.953
44.343.520.000
(780.000)
6.759.826.886
2.370.351.193
3.657.298.874
430
440
19
22
23
Thuy6tminh
cAc cui rrfu NGoAr BANG cAN o6r rf roANTqi ngdy 30/09/2014
340.316.987.451 309.082.478.129
30t09t2014 0Ut0t20t3
1.402.351.215
/ 116,97
___\M
Nguy6n Thi HoinK6 toin tru&ng
420,09
-^r/Nguy6n Thi HoinNgudi lflp bi6u
ddi de xi lf (VND)loai
Qh[fe
^.\CO PHAN
PHAT TRIEN HATANG
Cdc Thuy€t minh dinh kim ldb0 ph$" hqp thinh c,na Bdo cdo tdi chinh
gg_ry" ry cp pnir rnEn ul rANc viNn pnfrcKCN Khai euang, Tp Vinh VCr, d"n Wiipl,i" BAo cAo rAr cnfNn
s!91ram tdi chinh r<i5t ttrtc "eav
iltii/;rlt;nAo cAo 5fr ooi Ho4r EqNG KrNH DoANrr
Cho ndm tdi chinh rctin,i" igay shietzollcui rrfu
Doanh thu bdn hing vi cung cip rtich vgC6c kho6n gi6m tru doanh thuDoanh thu thuin vd ben hing vi cung c6pdich vg
Gi6 v5n hang b6n
L-ot nhufln eQp v6 bdn hing vi cung c6pdich vg
Doanh thu hoat d6ng tdi chinh
Chi phi tdi chinhTrongd6: Chiphildivay
Chi phi quin lf doanh nehi€p
Lqi nhufn thuin tir ho4t ilQng kinh doanhThu nhfp kh6c
Chi phi khric
Lgi nhufn kh6c
T6ng lqi nhufn k6 to{n tru6.c thu6Chi phf qtru6 nvoN hiQn hdnh
LEi nhufln sau thuC thu nhfp doanh nghigp
Thuy6t Nim 2ot4 Nim 2ot3minh VND VND24 36.284.167.122 32.161.818.505
24
24 36.284.167.122 32.16I.818.505
MEso
01
02
10
11 25
20
9.193.967.329
27.090.199.793
26 3.279.s16.771
27 1.675.639.176
343.608.556
6.341.709.041
22.352.768.347
28 496.145.031
29 .489.748.534
6.396.497
22.359.164.844
30 1.4s3.076.234
20.906.088.610
4.277
12.245.501.857
19.916.316.648
6.117.623.418
10.322.358.413
427.329.000
4.231.851.908
11.479.729.745
4.323.880.283
227.666.447
4.096.213.836
15.575.943.581
446.914.135
15.129.029.446
3.41231
2t
22
23
25
30
3t
32
40
50
51
60
70
Nguy6n Thi. HofnNguli Ifp bi6u
tflLo bin tr6n c6 phi6u
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nAo cAo r,lr cniNnCho ndm tdi chinh t<iSt ttlic ngiry 3010912014
sAo cAo LrIu cHrrytN rrnN rp(fheo phu<rng phip trgc ti6p)
Cho ndm tdi chinh k2t thtic ngay 30/09/2014
csi utu
Luu chuy6n tiBn tt ho4t ilQng kinh doanh
TiAn thu tu b6n hang, cung c6p dich w vi doanh thu
kh6c
TiAn chi tri cho nguoi cung c6p hing ho6 vi dich vu
Ti6n chitri cho ngudi lao rtQng
Ti0n chi trhldivayTi6n chi n6p thuiS Thu nhflp doanh nghidp
Tidn thu k:tr6c tt hoat dQng kinh doanh
Tidn chi kh6c tir hoat dQng kinh doanh
Ltru chuydn fiin thuin tb hogt ilQng kinh dounh
Luu chuy6n ti6n tir hoSt ilQng tIAu tu
TiAn chi tl6 mua sim, xdy dpng TSCD
TiAn chi cho vay, mua c6c c6ng cq ng cria don vi kh6c
Ti6n thu hdi cho vay, b6n lpi c6c cdng cg ng cira
tlon vi kh6c
Ti6n chi dAu tu, g6p viin vdo don vi kh6c
TiAn thu trdi Oiu tu, g6p vlin vdo rlon vi kh6c
Ti6n thu l6i cho vay, c6 tfc vd loi nhudn duqc chia
Lwu chuydn fiin thuin ti hoqt it\ng ddu tu
Luu chuy6n ti6n tt ho4t ilQng tli chinh
Tidn thu t[ ph6t hdnh cd phi6u, nhfln v6n g6p cua
cht sd htuTi6n vay ngin h4n, ddi han nhfn du-o. c
Ti0n chi tri ng g6c vay
Tidn chi tri ng thu6 tdi chinh
C6 tric, lgi nhufln 116 tri cho chri so hfiu
Lnu chuydn fiin thuin til hogt ttQng tdi chinh
Luu chuy6n ti6n thuAn trong nim
Tidn vi tuong duong ti6n df,u nIm
Anh huong cfia thay OOi ti, gia h6i do6i quy d6i ngopi tQ
Wnh Philc, ngay 24 thdng 10 ndm 2014
Mn Thuy6tsii minh
0l
02
03
04
05
06
07
20
2t23
24
25
26
27
30
3l
JJ
34
35
36
40
NIm 2014
YNI)Nim 2013
VND
-t{ --Jt"(
67.127.s79.501
(9.911.084.195)
(3.s}s.238.226)
(343.608.5s6)
(1.437.626587)
104.400.317.199
(14.731.693.784)
141.598.645.352
(2.9s1.167.174)
(171.418.143.224)
67.168.000.000
(2e.000.000.000)
. 696.000.000
2.758.046.512
(132.747.26i.886)
6.250.000.000
(7.8e4.000.000)
(ts.s12.234.s40)
(17.1s6.234.s40)
(8.304.8s3.074)
9.779.648.996
(20.7s8)
1.474.775.164
84.586.640.463
(8.664.793.063)
(3.470.558.868)
(1.403.704.ss0)
(321.767.216)
4.063.816912
(r7.753.00s.071)
57.036.628.607
(69.92s.909)
(96.673.480)_
(r01.800.0s 1.74r)
50.207.889.752
5.545.615.475
(46.213.14s.e03)
1.807.556.51 I
(1.644.000.000)
(2.907.208.S00;
(2.743.652.289)
8.079.830.415
1.700.988.978
(1.170.397)
9.779.648.996
50
60
61
704
NguySn Thi HoirnK6 to{n tru0ng
Nguy6n Thi HoirnNguoi lfp bi6u
Cdc Thuy€t minh dinh kDm tD bQ phQn tw.p thanh ctra Bdo crio tdi chinh 9
c6Nc ry cp pnAr rnreN n4 rAxc viNn pnricKCN Khai Quang, TP Vinh Y€n, tinh Vinh Phric
rAo cAo r.q.r cHiNHCho ndm tii chinh tiit ttlic ngily 3010912014
THUYET MINH BAO CAO TAI CIIINH(Cdc thuyh minh ndy ld b0 phfun ho.p thAnh vd cin ducr. c dpc ding thoi voi Bdo cdo tdi chinh kdm theo)
1 DAC OIEUT IIOAT DONG CUA OOANH NGHIEP
1.1 KHAI QUAT CHUNG
C6ng ty CO phan Ph6t tririn Ha tdng Vrnh Phric (sau itfly ggi t[t ld "C6ng ty") <lugc thanh lflpvi.ho4t t1Qng theo Gi6y Chung nhfn Dnng kf doanh nghiQp lin diu sii tgO:OOO030 do SdK6 hoach vd Eiu tu tinh Vrnh Phtc c6p ngdy 1610612003, thay tl6i nn tnir mudi b5n (14)ngity 2510912014. V6n di6u l0 trong GiSy Chimg nhfn Deng kf doanh nghiQp cria C6ng ty ld50.994.930.000 tldng.
C6ng ty c6 try sd chinh dflt tai: Khu Cdng nghiQp Khai Quang, phulng Khai Quang, thAnhph6 Vinh YCn, tinh Vinh Phric.
CO phitiu cria C6ng ty hign dang ni6m y6t tai Sd Giao dich Chimg khorln He Nqi v6i mdchimg kho6n ld IDV.
nay, ngudi dai diQn theo ph6p luft ctia C6ng ty h 6ng Phr)ng Vln Quy - Tdng Gi6m
NGANH NGI{E KINH DoANH vA Ho4T DQNG CHINH
Ho4t ttQng kinh doanh chfnh cria Cdng ty theo Gi6y chrmg nhqn dA"g hy doanh ngtriep bao gdm:
- Kinh doanh b6t d6ng sin, quyAn sri dgng d6t thuQc chri sd hfru, chu sir dpng holc di thu6;
- Xdy d1mg c6ng trinh d0n dgng, c6ng nghiQp, giao th6ng, thriy lqi;
- Dich v.u chuy6n giao c6ng ngh6, m6i gini thuong m4i;
- Kinh doanh c6c dfch vu du lich, kinh doanh lfr hdnh ndi'tlia;
- Eai $ mua b6n, ky gui hing h6a, dai lf dich vU buu chfnh vi6n thdng, dai l9 b6n v6 m6y
bay, d4i lj b6o hi6m, tlai lf dich vu dien nu6c, d4i lybinld x[ng diu vd circ chdphim dium0, vin tii hang h6a tlulng bQ bing 6 t6;
- Mua b6n luong th1rc, thlrc phAm, rugu bia, thui5c H, nu6c giii kh6t;
- Mua b6n vflt tu, m6y m6c-thil5t bi phpc v.u c6c nganh;
- fhii5t t<t5 t<tit cdr- cdc c6ng trinh ddn dpng vd c6ng nghiQp;t .,
- Tu vdn girim s6t c6c cdng trinh giao thdng, sin xudt vd mua b6n c0y xanh;
- Thu gom xir l1f nudc thii vd cndt tfrai rin c6ng nghigp;
- Thu gom ricthii kh6ng dQc hai;
- Xu l)t vd ti6u hriy r6c thii kh6ng tlOc hai;
- Cho thud kho, v6n phdng, bdi tl5 xe;
- Cho thu6 nhi 0; nhd phpc v.u c6c muc tlich kinh doanh
co so ldr nAo cAo r,q.r cHiNH vA NAM rAr cuiNn
co sd LAP BAo cAo rAr cHiNH
B6o c6o tdi chinh kdm theo rlugc trinh bdy bing Ddng ViQt Nam (VND), theo nguy6n tic,(.""gi6 gdc vd pht hqp v6i c6c Chu6n mgc K6 torin Vi€t Nam, Chd d0 KC torin ViQt Nam vd c6c
Quy dinh phip lf c6 li6n quan di5n viQc lap vi trinh bdy 86o c5o tdi chinh.
86o c6o tai chinh cho n[m tai chinh t6t ttlic ngiry 3010912014 ci-a C6ng ty CO phan fnattritin Ha tdng Vinh Phric tluo.c ,tfln theo Qoytit tlinh sO 15/2006/QD-BTC ngdy 2010312006
cira BQ Tdi chinh vi Thdng tu s6244/2009/TT-BTC ngiry 3111212009 cria B0 Tei chinh.
NAVT TAT CHiNH
N[m tdi chinh cria Cdng ty bit dnu tir ngiy 01 thSng 10 vd ktit thric vdo ngdy 30 thring 09- ,,1,
nam tlep tneo.
10
Hi€n-tdoc.
1.2
I2tltq
t\.l
q,-j'tl
li
i
I
J,l.,1,I
rl
1
2.1
THTIYET MII\H BAO T (TI(Cdc thuy& minh nay ld b0 phdn hqp thanh ri
"dn duqc dpc d6ng thdi vdi Bdo cdo tdi ch{nh kdm theo)
cOwc ry cp pHAr rnmn HA TANG vimr pHOcKCN Khai Quang, TP Vtoh Yeq tinh Vinh Phric
BAo cAo rAr cnixnCho ndm tdi chinh tiSt ttlic ngdy 30/0912014
Thoi gian sfr dgng (nIm)
15-3510
3-10
3.
3.1
cAc cuius sAcs rc ror(x cHU yEU
Uoc riNn xf roAx
ViQc lfp 86o c5o tai chffi tuan tht theo c5c Chu0n mgc Kti torin ViQt Nam y6u ciu Ban Gi6mttSc phii c6 nhfrng udc tffi vd gii tlinh 6nh hu&ng <ttin s6 liQu b6o c6o vO c6ng n-o., tai sin vdviQc trinh bdy c6c khgin c6ng ng vd tai sin ti6m tdng tai qSiV lf,p 86o c6o tdi chinh cfing nhuc6c s6 liQu b6o c5o vA doanh thu vi chi phi trong nlm. Ki5t qu6 hoat <IQng kinh doanh thtrc t6c6 th6 kh5c v6i cfuc ulc tinh, gii ttinh <htra.
rrTN vA cAc rrroAN TTIONG DI./ONG TITN
Ti6n vd c6c khoin tuong cluong ti6n bao g6m: ti6n m{ttqi qu} cta doanh nghi€p, ti6n guingdn hing (kh6ng ky han), vdng, bpc, kim khi qu!, d6qu1f, tidn <lang chuy6n vd c6c khoin ddutu ngin hqn c6 thdi han thu h6i ho[c d6o hqn khdng qu6 3 thring, c6 khd n[ng chuyrSn a6i Aeddng thdnh mQt luqng ti€n x6c tlinh vd kh6ng c6 rrii ro trong chuyiin A6i ttrantrti6n k6 tu ngdymua khoin ddu tu <16.
HANG TdN TTTO
Hdng t6n kho dug.c x6c tllnh tr6n co so gi6 th6p hon gita gi6 giic vi gi6 tr! thu6n c6 th6 thUchiQn dugc. Gi6 g5c hdng t6n kho bao gdm chiphi mua,
"t i pt i ch6 Uiiin vd cdc chi phi li6n
quan tr.uc tiiip kh6c cl6 c6 dugc hing t6n kho d Aia AiCm vd trpng thSi hiQn tai. Giltri tirudn c6th6 thpc hiQn ttuo. c xdc ttinh Uang gia.U6n udc tfnh tni c6c chi phi u6c tinh tt6 hoan thanh ctngchi phi ti6p thf, b6n hdng vd ph6n ph6i phat sinh.
Phu<rng phSp hpch to6n hdng t6n kho: theo phuong ph6p k6 khai thulng xuy6n. Phucmg phSptinh gi6 xu6t hdng tdn kho: theo phuong phSp binh qudn gia quydn tuc thdi.
TAI sAN co DINH vA rnAu nao
Tii sin cO Ointr hiiu hinh duo. c trinh bdy theo nguydn gi5 vd gi6 tri hao mdn lfly kti.
Nguy6.n gi|titisin c0 Ainfr*ttu hinh bao g6m gi6 mua vd toan bQ c5c chi phi kh6c lien quantr.uc tii5p di5n viQc clua tdi san cti tlinh vdo trpng thSi sin sdng sri dpng.
Tdi sin c6 ainn hfiu hinh <Iugc kh6u hao theo phuong ph6p <lucrng thing dua tr6n thdi gianhflu dr,rng u6c tinh. Thdi gian khAu hao cu th6 nhu sau:
\,1
lll
I'i1
I,:\
.tNh6m tiri sin c5 einn
Nhi cria, vdt ki6n trirc
Phuong ti6n v{n tei, truyCn dan
Thii5t bi, dpng cp quin lj
3.5 cHr PHi XAY DVNG CO BAN DO DANG
Chi phi x6y dpg co ban dd dang bao gdm c6c tai san dang trong qu6 hinh deu tu mua sim vi 6pd[t chua dua vdo sti dpng; c6c c6ng tinh xdy dpg co ban dang trong qu6 trinh xdy dpg chua<tugc nghiQm thu dua vao sri dung tai thdi <lii5m kh6a s6 lpp 86o c6o tai chfnh. C6c tai san nayduqc ghi nhfn theo g16 g6". Gi6 g6c niy bao g6m: Chi phi hang h6a dfch vp phii hi cho c6c nhdthAu, ngudi cung c6p, chi phi l6i vay co li€n quan trong giai tlo4n dAu tu vd c6c chi phi hqp g kh6cli6n quan tr.uc tiiip d6n vi& hinh thdnh Ai san sau ndy.
ll
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3.7
cONG Ty cp pn;(r rnrEx n4 rAxc viNH pnuc nAo cAo rAr cnixnKCN Khai Quang, TP Vfuh yer, tirt \.f,h-ph,i" Cho:rbm tdi chinh k6t thric ngiry 30/09/2014
(Cdc thuviit minh nav td b0ph,an hw;hd;i;;;;; inq" do" ding thdi v6i Bdo cdo tdi chinh kim theo)3.6 nAr ogNc sANDiu rrIa5t a6ng s6n tfAu T bP".goT quy,in sri dr;ng tl6t vd nhd xu6ng vft kitin ruc do c6ng ry nim gifinhim muc dich chi y6u In cno mue no*,"nf i** ,a"Jc'#;il;ffi *riil"l"#*ru, giri trudi gi6 tr! hao mdn lfrv.k5, Try16, silbetaong rii aau *;;; g6m gi6 mua vd cdc chi phr ri6nquan truc ti6p d6n qua trinh hinrr tr,'arr, tai ia,i **r*. *:u [6, a6rira, ,.*-,.av-J*g Id gi6 triquy6t toiin c6ng trinh.vd c6c. chi phf li6n quun t4r" ii6p khzc. Bdt dQng _san ctau tu du_o. c kh6u haotheo phuong phdp tlucrng thing tr6n thoi gian ..t'aung'oo"-tint tu 15 d6n 20 ndm.
cAc xnoAN DAu rtl rAr cnirvn
c6c khoin dau tu tdi chinh bao g6m dau tu ng6n hp vd dau tu ddi hpn.
DAu tu tdi chfnh ng6n h?n bao gdm c5c khoin ti6n gui c6 lci hpn tr6n 03 th6ng vd kh6ng qu6 Indm tpi ngdn hdng thucrng.mai vd citc kho6n aauiu iii ,irrirr, ,ein lrar-kh'ac*cria c6ng ry.Kho6n dau tu tdi ;hinh "*'4,
rra, i"q glri ,rra, irrl" &;" tni du phong gihm gi.ctau tuchimg kho6n ng6n hpn.
EAu tu tdi chinh ddi han bao gdm khoan <tAu tu vdo cdc c6ng ty con, c6ng ty li6n kiit vd c6ckhoin dau tu ddi hpn kh6c .cds t sh;;aJhqe"?a, * o'u]'ii* theo phuong phap sing6c. Lqrnhufn ducvc chia sau ngdy ph6t Jinir Ia. rcrl* aa, * rav i"t" hpch tor{n vdothu nt 6p t c, naoc6o k6t qui hopt dQng-kinh doanh trong nim. c6c khoan kh6cmd c6ng ty nhan duqc ngodi lqi
#Xffif",tr#?ffff coi ld phan thu h6l cac Kroan A;;;;;"e' shi nhan ti khoan gi6m tuti gi6
CHT PHi DI VAY
chi phi tli vav li6n quan T: li"p.g"", yit Ttu,.dau * x6y dvng hoflc s6n xuat nhrng tai sanodn mQt thdi gian tuong a5i aaioc hointhdnh dua vio J drg ho{c kinh doantr<Iu-o.c cQngvdo nguydn gi6 tili.sin (v6n h6a) cho ttt5n khi 6ire" d;#n dua vdo sri dsng ho{c kinhdoanh. C6c khoin thu nhfp ph6t sinh ti, ,iO" ajr^," A#,iti c6c kho6n vay ttugc ghi gi6mnguydn gi|tii s6n c6li6n quanf
rfit ca c6c chi phf lai vay khSc dugc ghi nhfn vio B6o c5o Ki5t qu6 hopt dQng kinh doanh khiphdt sinh.
lvco4rrp
c6c nghiQp vp phSt sinh.bing :6: Igai ngopi tQ rrusc chuytin d6i theo ty gi|taingdy phdt sinhnghiQp vp' chdnh lQch 6i gia phfut sinh tf, c6c nghiep vp ndy rlugc hpch to6n vdo Bdo c6o K6tqui ho4t clQng kinh doanh. - o---r- r '!Br sr
cu6i n[m tdi chinh, 96:*.,, d6nh gillpi sritu tr_e1mat, tidn gfti, ti6n dang chuy6n, c6c khoinnq phii thu, ng phii t.i c6 gric ngopi ti ra <ldng viet Nu- ir,Zi tv eiabinh qu6n mua vdo ctac6c Ngdn hdng Thuorrg mpi noi c-6ng ty md tdi khoin. cnenh toch ty eiaphdi sinh do ttrinh gi6lai c6c tdi khodn ndv sau khi bn t* d;dc na"r, i",a, ,i;;;ffi iiu rroat <IQng tdi chinh hodc chiphr tdi chinh trong ,1T,th.! hyrq
9ai :yl rh6ng tu ntsiiot;/rr-Brc ngdy 24/rc/;;i;;n^B0 Tdi chinh "euy dinh v6 ghi n-hfn, rr6nh gi6, fu rv "a"
trr"in ch6nh lech r5i gia h6i doaitrong doanh nghiQp,,.
cHr NHAN DoANH rrru vA cru pni
Doanh thu b6n hdng vd cung c6p dich vu rlu-o. c ghi nhQn khi k6t qui giao dich hdng ho6, dichvu duoc x6c clinh mOt cach o,eng tio "ay
ua corfty .ttil;;;;ihu aoq" c6c Icyi ich kinh t6 tirgiao dich ndv. Doanh g, b.* hdngva cung:ery+h ru a"", it i_nhOn khi rt6 c6 ss giao hingvd chuy6n qrvc, sd hfru cho ngu;i -r"--ria" aich vp da ffi-thgc hi-6n cho kh6ch hing vdtlugc ngudi mua ch6p nhan thanh toran. r r YE vsYv
3.9
t2
3.10
cOxc ry cp pnAr rnrEn n4 rArc vinn rHUCKCN Khai Quang, TP Vtoh Y6n, tinh Vfrrh Phric
nAo cAo ril cniNnCho ntrm tdi chinh kiit thric ngiry 3010912014
THrryEr MrNH BAO CAO TAr Cr{iNH lUrr;(Cdc thuyi* minh nay ld b0 phfin hqp thdnh vd cdn dugc dpc ddng thdi vdi Bdo cdo tdi chinh kdm theo)
3.10
3.11
cHr NHAN DoAr{H Trru vA cHr pHi GrEp)
OOi vO'i doanh thu tu viQc cho thu6 lai d6t va fu tAng tpi Khu c6ng nghiOp Khai Quang, k6 tar
ndm 2011, C6ng ty thyc hiQn ghi nhfln doanh thu b6n trong hdng rio doanh nghi€p thf cAp(gdm tidn U6i ttrucrng gini ph6ng mat bing vi san n6n) mQt mn khi xu6t ho6 ilon theo tj' lQ phftrong hdng rio vd phi sri dpng h4 t6ng ngodi hdng rio du-o. c quy itfnh trong tung hqp tt6ng <te
ky ki5t, phi st dpng hp tdng b6n ngodi hdng rdo dugc phdn b6 d6u cho toan b0 thdi gian thu€.
Doanh thu hopt ttQng tii chinh li lgi nhufln duo. c chia hdng n[m (ntiu c6) tir c6c C6ng ty con,C6ng ty li6n k6t md C6ng ty tham gia g6p vt5n vd c6c khoin l6i ti6n grii ngdn hing.
Chi phi san xu6t kinh doanh ph6t sinh, c6 li6n quan dt5n viQc hinh thinh doanh thu trong nimtlucr. c tfp hqp theo thgc tii vd u6c tinh dirng kj, kti to6n.
THUf vA ci,c KHoAN PHAI TRA NHA NU6C
Lgi nhufn chiu thuti dugc x6c dinh dua tr6n ktSt qui ho4t dQng kinh doanh. ViQc x6c dinh lqinhufn chiu thu6 vi chi phi thu6 TNDN hiQn hdnh cdn cri vdo c6c quy dinh hiQn hanh ve ttru6.
Tuy nhi6n nhirng qui <tinh ndy thay d6i theo ttrng thdi k! vi viQc x6c dinh sau cirng php thuQc
vdo k6t qui cria C<r quan Thu5 c6 thAm quydn.
Theo C6ng vdn si5 85/BQLKCN-QH ngdy 3}l}ll2008 cta Ban Quin ly c6c Khu c6ng nghiQp
Vinh Phtrc, C6ng ty ducr. c hudng thuii su6t thu6 thu nhfp doanh nghiQp ld lO% 6p dpng trong15 nlm tc6 tri ttri bit dAu hoat dQng. C6ng ty tlu-o. c miSn thuti thu nhfp doanh nghiep trong thdigian 4 nlm k6 fii khi c6 thu nhfp chiu thui5 vd giim 50o/o trong 9 nim tiiSp theo. Theo d6, nlmtdi chinh k6t thric ngity 3010912014 ld n[m thri 5 COng ty ducr. c giim 50%thu6 thu nh{p doanhnghiQp ph6i nQp theo mirc thui5 suSt ap dung ld 10%.
C6c lo4i thu6 kh6c dugc 6p dpng theo c5c luft thu6 hiQn hinh tpi Vi6t Nam.
cONc cU rAr cHiNH
Ghi nhfrn ban ctdu
Tdi sdn tdi chfnh
Tpi ngiy ghi nh4n ban dAu, tdi san tdi chinh tluqc ghi nhdn theo gi6 g6c cQng c6c chi phi giaodich c6 li€n quan tr.uc ti6p di5n vi€c mua sfm tii san tdi chinh d6.
Tii sin tdi chinh cria C6ng ty bao g6m ti6n m[t, ti6n grii ngin hqn, c6c khoin phii thu kh6chhdng vi c6c khoin phii thu kh5c, c6ng cr,r tdi chinh dd tlu-o. c ni6m y6t vd chua ni6m yiit.
C6ng nq tdi ch{nh
Tai ngdy ghi nhfln ban tliu, c6ng.ng tii chinh duo. c ghi nhfln theo gil gdc trt eti c6c chi phigiao dich c6 li6n quan tr.uc ti6p d€n viQc ph6t hanh c6ng no tdi chinh d6.
C6ng no. tdi chinh cria C6ng ty bao gdm c6c khoin phii trh ngudi b6n vi phii tri khic, c6c
khoin ng vd c5c khoin vay.
Ddnh giri lgi sau ldn ghinhQn ban rtu
HiQn t4i, chua c6 quy tllnh vA Oann gi6lai c6ng cg tdi chinh sau ghi nhpn ban tlAu.
3.12
il
()],I
13
cONG Ty cp pHAr rnrEx n4. rAxc viNn pn0cKCN Khai Quang, TP Vbh Y€n, tinh VTnh Phfc
nAo cAo rAr cHiNHCho n6m tdi chlnh ktit thric ngiry 30/0912014
MII\H BAO CAO T(Cdc thuyiit minh ndy td b0 ph1n ho. p thnnh vd cdn duqc dec d6ng thdi vdi Bdo cdo tdi chinh kdm theo)
4 TITN VA CAC KHOAN TTIONG DUONG TITN
3010912014
vftD0uto12013
VNI)
Ti6n mat-. ).I len gul ngan nang
Ti6n vd c6c kho6n tucrng duong ti6n (*)
_1.47 4 J 7 5.16!_ _9 J 7 9.648.99 6
(*) Ln c6c kho6n ti6n grli c6 kj,h4n kh6ng quri 03 th6ng tai c6c ngan hdng thuong mpi.
DAU TLINGIN n4N
DAu tu ngin h4n tpi ngdy 30/Ogl2}l4ld c6c kho6n tiAn grii c6 ki,hpn tir tr6n 3 th6ng vi kh6ng
qu5 1 ndm tqi cilc ngdn hdng thuong m4i.
PHAI THU KHACH HANG
t48.252724.626.912750.000.000
24.779.022329.869.974
9.425.000.000
30t0912014
VND0u1012013
VI\D
C6ng ty TNHH Bing R6P YULI-\,rNC6ng ty TNHH COng nghiQp ThiQn M!Cdng ty TNHH Haesung VinaC6ng ty TNHH TS - Ari Han Qu6c (*)Phii thu kh6ch hing kh6c
11.272.612.079 4.413.812.976
(*) C6ng ty TNItr{ TS - Ari Hdn Qutic di hodn thi$n xong thri tUc ph6 sin trong n6m 2008
theo th6n9b6o cria Tda 6nlihdn ddn tinh Vinh Phric. Tlong nim, C6ng ty ild x6a ng phii thu
A5i tuqng-ndy vd theo ddi tai chi ti6u ngodi Bing Cdn tt5i k6 toan khoan phii thu niy.
TRA TRUOC CHO NGI.IdI BAN
833.921.162176.t33.453
6.7t9.663.076
3.s42.894.388
907.716.480
1.402.35t.215
2.103.745.28t
3010912014
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C6ng ty TNHH Dich vp Kii5m to6n vd Tu v6n UHY
C6ng ty CP Chirng kho5n Vndirect
C6ng ty TNHH Khoa hgc C6ng nghQ vd 86o vQ
m6i trudng
C6c tt6i tugng khSc
50.000.000
30.000.000
1.s 18.000.000
116.0s0.000
50.000.000
15.000.000
1.714.050.000 65.000.000
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rAo cAo rAI cnixnCho ndm Oi chinh ti5t ttlic ngiry 3010912014
THUYET MrNH BAO CAO rlr Crrimr 6rnr;(Cdc thrryiit minh nay h b0 ph,An hW thanhvd cin duqc dec d6ng thoi vdi Bdo cdo tdi chinh kbm theo)
s CAC rcIoAN PHAI THU xTTAc
30t09t2014VIYD
0ut0t20t3VI\D
86o hii5m xd hQi
Phii thu kh6c+ Ldi dqr thu tiin gui cd kj,hsn+ Chi trd trrdc fiAn dAn bil cay ciii hoa mdu cho
cdc h0 ddn+ Chi trd tru6c tiin din bil cay cdt hoq mdu cho
ban BTGPMT fhanhphf Son fE+ Phdithukhdc
HANG TON KHo
Nguy6n vat lieuHdng hod b6t dQng sin
CQng gi6 giic hing tdn kho
rAI sAN NGAN HAN KHAC
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11 PHAI THU DAI HAN KHAC
C6ng ty TNHH MQt thanh vi6n VPID Hi Nam
C6ng ty TNHH MOt thdnh vi€n VPID Hn NOi
11.224.674.461 2.146.770.201
t|.224.674.4611.182.679.6389.991.000.568
50.000.000
994.255
568.100
2.t46.202.101669.870.833
1.476.331.268
30t09t20r4VND
0ut0t20L3vfD
17.94s.828
8.044.t67.833
20.772.178
8.062.113.661 20.772.178
10
30t09t2014\TND
0ut0t20t3VIYD
80.118.234 561.231.097
80.118.234 561.231.097
30t09t2014VNI)
0Ut0t20t3vI\D
25.625.492.035- 99.092.992.03s
34.248.500.000
25.625.492.035 133.341.492.8s
l5
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cONc ry cp pnAr rnffin n4 rAxc viNn rHUCKCN Khai Quang, TP VTnh Y€n, tinh V-rnh Phric
nAo cAo rAr cninnCho ndm tdi chinh tiit ttlic ngily 3010912014
THUYET MII\H BAo CAo TAI CHINH (TIEP)(Cdc thuyiit minh nay ld bQ ph$n ha. p thdnh vd cdn dttgc dpc ddng thdi vdi Bdo cdo tdi chinh kim theo)
t2 rAr sAx cO DINH nrlu uimr
Nhh cfta,
vflt kiSn trricVNI)
Phuong tiQn
van tat
VND
Thi6t bi, dgng
cg, quin lfVND
c0ng
YND
NGUYTNGIA
Mn0n0$
T[ng do muamdi
EAu tu XDCB hoan ttranh
30t09D0r4
GIA TRI HAO MON LUYKf
0y10D013
Trich kh6u hao trong ndm
30t09t2014
crA rRI cdNlAr
0ut0t20t3
30t09t2014
33.914.978.532
150.103.727
175.527.116
226.363.636 3.675.321.719
48.282.273
37.816.663.887
198.386.000
175.527.n6
34.240.609.375 226.363.636 3.723.603.992 38.190.577.003
4.676.200.035
2.004.759,771
57.062.511 1.507.287.885 6.240.550.431
22.636.368 339.534.620 2.366.930.759
6.680.9s9.806 79.698.879 1.846.822.s0s 8.607.481.190
29.238.778.497 169.301,125 2.168.033.834 31.576.113.456
n.559.649.569 14rI664J57 1J?6JS1/&' 295S3J95S13
13
Nguy6n gi6 TSCD dA kh6u hao h6t nhtmg v6n cdn sri dpng tpi ngdy 30/Ogl20l4 lit312.163.765 ddng.
CHI PHi xAY DIING CO BAN D6 DANG
Chi trf, tiAn b6i thulng GPMB Phu<rng Khai QuangChi treti6n bdi thulng GPMB Xa QuAt LuuChi phi 16 CN 14 (di chuytin cQt dien cao th6)Nhd sin vin phdng 2
Tuytin tludng ET4 - Giai doqn}Ld d6t r6c
C6c c6ng trinh khSc
30t09t2014VNI)
0ut0D0t3vfiD
1s1.s18.18;479.944.770936.351.818
t.068.42s.333
4.982.717.744
3.000.054.865
181.818.182
175.527.116
2.666.540.103 8.340.117.907
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C6NC TY CP PHAT TRIEN HA TANG VINH PHUCKCN Khai Quang, TP Vinh YOn, tinh Vinh Phric
sAo cAo rAr csiNnCho nim tii chinh ti5t ttlic ngiry 30/0912014
THUYET MII\TH BAO CAO TAI CITINH (TIEP)(Cdc thuyOt minh nay ld bA phdn hqp thdnhvd cdn dtgc dqc ddng thdi voi Bdo cdo tdi chinh kdm theo)
14 BATDQNGSANDAUTU
Co sO hq ting GPMB, san ndn\rND \/I\[D
c0ngvND
NGUYf,N GIA
0U10t2013
Tdng do mua m<vi
3010912014
GIA TRI HAo MoN LUY KE
01t10t2013
Trich kh6u hao trong nim
30t09t2014
cr.L rnl coN L4.r
0ut0t20t3
30t09t2014
15 DAU TTIvAo c6Nc TY CON
29.060.741.125 25.690.584.177 54.751.325.302
1.926.732.727 - 1.926.732.727
30.987.473.8s2 25.690.584.177 56.678.058.029
6.520.274.050 15.176.039.676 21.696.313.726
1.877.340.924 9ss.867.676 2.833.208.600
8.397.614.974 16.131.907.352 24.529.522.326
22.s40.467.075 10.514.544.501 33.055.011.576
22589^S5S"S?S 9553"6?6^825 32J4S535J03
30t09t2014\[D
0ut0t20t3vlD
C6ng ty TNHH MQt thdnh vi6n VPID HdNQiC6ng ty TNHH MQt thdnh vi6n VPID HdNam
DAu rrIvAo cONG Ty Li0N rcOt, r,rtN DoANH
30t09t2014
63.000.000.000 36.000.000.000
01n0t2013
18.000.000.000
45.000.000.00018.000.000.000
18.000.000.000
l6
SO lugngCP
Gi6 tri 56luqngVND CP
Gi6 tri\TND
C6ng ty CP Ph6t tri6n H4
tAng Phri Thdnh (1)
C6ng ty C6 phAn Du lichSon Long (2)
Cdng ty CP PhAt tri6n Xdydpng Dd thi Vinh Phfc (3)
15.000.000.000 1.500.000
7.500.000.000 1s0.000
1.800.000.000 180.000
15.000.000.000
7.500.000.000
1.800.000.000
1.500.000
150.000
180.000
24.300.000.000 24.300.000.000
(1) Kho6n g6p vi5n vio C6ng ty C6 phan Ph6t tri6n Ha tAng Phri Thinh chi6m 23,06%o v6ndidu le cirng quy6n bi6u quyi5t tuong <luong;
(2) Khoin g6p v6n vio C6ng ty C6 phan Du lich Son Long chi6m ty rc 30% tr€n vrin tli6u lecirng quy6n bi6u quy6t tuong img;
(3) Khoin g6p.v5n vdo C6ng ty C6 phen Ph6t tri6n Xiy dpg DO thi Vinh Phfc chitim fj lQ
30o/o tr€n v6n di6u lQ ctng quy6n bi6u quy6t tucrng img;
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c6Nc ry cp puAr rnmx n+ rAxc viNn pntrcKCN Khai Quang, TP Vinh Yeq tinh Vrnh Phric
sAo cAo r.l,r cniNnCho n[m tdi chinh kiit thfc ngiy 3}l}gl20l4
TIIUYET MINII BAO CAO TAI CHiI{H (TIEP)(Cdc thuyh minh ndy td b0 phin ha. p thdnh vd cin du.oc ilpc ding thni voi Bdo cdo tdi chinh kim theo)
17 oAu rUnAr HAN I(HiC
3010912014 0u10t201356luqng
CPGii tri S6luqns\TI.{D CP
Gi6 triyND
C6ng ty C6 phAn EAu tuvdXAyfimgs6 taC6ng ty CO phdn thriydi6n Trung Thu (1)
4.600.000.000460.000
80.000
260.000
30t09t2014\TND
t.980.497.43s
2.600.000.000
4.600.000.000
Kf cugc, ky qu! ddi han
Thut5 gi6 tri gia t[ngThu6 thu nhgp doanh nghiQp
Thu6 thu nhfp c6 nh6n
2t cAc xnoAN urAl rnA, pHAr Nep NGAN HAN KrrAc
B6o hitlm xd h6i
C6c khoin phiitri, phii nQp kh6c+ Phdi trd UBND tinh Yinh Phfic tiin tor rin+ Phdt trd Nhd ntdc tiin thu| diit th6 thu h6
+ C6 t*c phdi trd cho cdc cd tt6ng+ Cdc khodn khdc
4.580.497.435
18
(l) Khoan g6p v.on vdo C6ng ty CO phen Thny diQn Trung Thu chi6m t! lO 7,07% tr6n v6ndi6u le cirng quy6n bi6u quydt tuong r?ng.
rAI sAN DAI H4N KHAC
0u1012013
VND
1.580.000.000 1.380.000.000
1.s80.000.000 1.380.000.000
19 vAY, Ng NGAN HAN VA O.A,r n4N
Khoin vay Qlry Bio vQ m6i trucrng ViQt Nam theo Hsp ddng sri 11-10/TD-eMT/Ke ngiy18/08/2010, t6ng sii tidn cho vay ld 13 fj'tl6ng, thdi han 84 ti5ng,15i sudt 5,4i/rlndm. Sti-dukhoin vay d6n han phii trl @i ngity 30100/ZOl+ n 1.644.000.00b dOng tlang tlusc Cdng typhin rinh tr6n khodn mgc "Vay vi ng ngin h4n". Sti cdn phii trn trong c6c ,e* titip theo ld3.598.000.000 ddng dang tlugc phin 6nh tr€n khoin mlic "Vay vd nq dii h4n" 1ai ngdy30/09/20t4.
THUE vA cAc KHo,{N PHAI NoP NIIA N[I6C
30t09t2014
VND0111012013
VI\D
15.153.928
447.t66.492
5.604.588
126.928.241
t25.213.403
467.925.008 252.141.644
30t09t2014\rND
0ut0t20t3\rND
1.837.318
702.492.47s
414.640.008
287.852.467
8.621.893.239
1.352.569.000
338.978.825
6.295.213.373
635.132.041
_1 0 4 329 J 93_ _8.621.893 239
18
T MINH BAO CAO TAI CHII\H (TIfCa" ,irrya, il*-"*y n b0 phdn hqp thdnh vd cdn duqc dec ddng thdi voi Bdo cdo tdi chinh kem theo)
22 DOANH THU CrilIA TrrU. c HrEN
Lit c;ckhoin thu chi phi san nAn, phi sir dpng ha tAng mi c6c b€n di thu6 tri tru6c cho nhi6u
ndm.
23 v6N cnt sd nOU
23.1 Chi fiA viln ddu tu crta chfi sO hitu
CONG TY CP PHAT TRIEN H4, TANG VINH PHUCKCN Khai Quang, TP Vinh YOq tinh Vinh Phtic
STT CO il6ng
1 Trinh ViCt Dflng2 YdnPhung Hi3 Phpm Hiiu Ai4 Phtrng VAn Qqf5 LC Ttng Son
6 Circ cl5 d6ng kh6c
23.2 Ctic giao dlch vi vdn vdt cdc chfi s0 hfru
Viin tlflu tu cria chfr sO hiru+ Vdn gdp ddundm+ V6n g6p tdng trongndm+ Viin gdp gidm trongndm+ Vdn g6p cuiii ndm
23.3 CO phiiiu
S5 luqng c6 phii5u d6ng lci phSt hanh
SO luqng c6 phitiu tl6 b6n ra c6ng chring
Trong il6Cd phidu phd th6ng
CO phi\umt tldi36luqng c6 phi6u dugc mua lPi
55lugng c6 phii5u <tang luu hanh
Trong il6C6 phiAu phii th6ng
CO phiduru ildiMQnh gi6c6phiiiu (VND/cO Phii5u)
Tai nsilv 3010912014Tf tQ vSn
phi6u chrrirng nhin DKDN g6P
NAO CAO TAI CHINHCho nf,m tdi chinh ki5t thric ngiry 3010912014
VNI) o/to
647.410698.926
188.295
t55.967187.839
3.221.056
6.474.100.000 l2,70yo
6.989.260.000 13,7lyo
1.882.950.000 3,690
1.559.670.000 3,06yo
1.878.390.000 3,68yo
32.210.560.000 63,160
5.099.493 50.994.930.000 1000h:
Nim 2014VND
Nim 2013
VI\D
44.343.520.000
6.651.410.000
s0.994.930.000
30t0912014CP
36.i43.500.000
8.000.020.000
44.343.520.000
0lll0l20t3CP
5.099.493
5.099.493
s.099.493
173
s.099.320
s.099.320
10.000
4.434.3524.434.352
4.434.352
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4.434.274
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Nlm 2014
YNDNim 2013
VI\D
T6ng doanh thu b{n hing vi cung cfp dich vgTrong d6:
Doanh thu cung c6p dch vgCfc khoin giim trt doanh thu
Doanh thu thuAn vd b,[n hing vir cung cdp dich vg
crl v6N nANc nAN
36.284.167.122 32.161.818.s05
36.284.167.122- 32.161.818.505
36.284.167.122 32.161.818.505
Nim 2014
\TNDNim 2013
\TNI)
Gi6 viin cung cdp dich vu
26 DOATIH THU HOAT D9NG rAr cniNn
Ldi ti6n gui, ti6n cho vay, ldi phat ch6m thanh torinCd tuc, lqi nhuan duo. c chiaLdi chenh lQch ff gi6 dd, thuc hien
27 CHr PHi rAr cniNn
Chi phi ldi vayPhi bAo lSnh khoin vayPhi giao dich b6n cd phitiuL6 ch6nh lQch ti gilddthsc hiQn
L5 ch6nh lQch ti giii chua thUc hienHodn nh{p dp phdng ginm gi6 ttiu tu ngin vi ddi hant5 tintr doanh chimg kho6nChi phi tdi chinh kh6c
9.193.967329 12.245.501.8s7
9.193.967.329 12.245.501.857
Nim 2014
VI\DNim 2013
VND
3.270.855.317
9.061.4s4
5.123. I 88.828
990.070.000
4.364.590
3.279.916.771 6.117.623.418
Nim 2014
VNDNim 2013
YND
343.608.556
25.900.000
76.982.000
9.630.427
20.758(lee.8s6.776)1.419.354.211_
427.329.000
(486.734.%0;
9.339.551.762
1.042.212.581
10.322.358.4131.675.639.176
2.1
cONG Ty cp pHAr rnrnx rr+ rANc vixn pnfcKCN Khai Quang, TP Vinh YEn, tinh Vinh Phic
sAo cAo rar cniNnCho nlm tdi chinh tiSt thric ngity 3010912014
THr.ryrET MrNH BAO CAO TAr CHINH (TrEp)(Cdc thuyit minh ndy ld bp phQn ha.p thdnh vd cin du.oc dgc ding thin voi Bdo cdo tdi chinh kim theo)
28 THUNTTaP XHAC
NIm 2014
VNDNim 2013
VND
Doanh thu cho vln phdng, kho bii, h4m phdt s6ng
Doanh thu dfch q, "it
tia cdy c6
Thu nhflp kh6c
CIII PHi KHAC
Gi6 v6n cho thu0 mat bdng vdn phdng
Chi phi cit c6
Ph4t vi ph4m hanh chinh vd thur5
C6c khoin chi kh6c
30 CHI PHi THUT THU NHAP DoANII NGHIEP HIEN TTANTT
Lgi nhufn k6 to6n tru6c thu6
Trong d6:
Lqi nhudn kh6ng daqc nu dat fthu€ suiit 25%")
Loi nhudn kh6ng daqc tru dai (thud suiit 22%)
Diiu chinh cho thu nhdp chiu thud
- Ceng: chi phi khdng dfi diiu kiQn khiiu trh- CQng: L6 CLTG chtra thqc hiQn
- Trit:Cii ttbc lqi nhuQn daqc chia
Thu nhQp chiu thu6 kh6ng du-o. c uu dei (hui5 s$tZSVolThu nhQp chiu thu6 khdng dusc uu dei (thu6 stdtZZblLqi nhuQn droc ru ddi (thud suh tT%vd gidm 50%o)
Eiiu chinh cho thu nhQp chiu thud
- Trb: Doanh thu itd tinh thu| ndm trudc
Thu nhap chiu thuiS theo thu6 sudt t0% vd gi6m 50%
thut5 nvoNphni nQp
fhuii fNON tlugc giim theo chinh s6ch Nhd nu6c
T6ng chi phi thu6 TNDN hiQn hinh
39t.974.t1617.500.000
86.670.915
413.572.090
25.500.000
3.884.808.193
496.145.031 4.323.880.283
Nim 2014
VNI)Nim 2013
\INI)
197.t02.672
14.000.000
278.64s.862
146.398.375
20.200.000
61.068.072
489.748.534 227.666.447
NIm 2014
VNI)NIm 2013
VNI)
22.359.t64.844
141.593.310
1.469.080.782
278.645.862
20.758
141.593.310
1.747.747.402
20.748.490.752
85.021.200
20.663.469.552
t.453.076.234
15.575.943.581
-108.521.159
990.070.000
(1.098.5e1.1s9)
15.684.464.740
ts.684.464.740
509.575.447
(62.66t.312)
446.914.135
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22
cONc ry cp pnAr rnrsx n4 rANc vlnn rHUCKCN Khai Quang, TP VTnh Y€q tinh Vinh Phfc
sAO CAO TAI CHINHCho n6m tdi chinh k6t thric ngdy 30109/2014
THUYET MINH BAO CAO TAI CHINH (TIEP)(Cdc thuydt minh ndy td bQ phQn hqp thdnhvd cdn duqc dpc tl6ng thdi vdi Bdo cdo tdi chinh kdm theo)
3r LAr co nAx rntx cO pnffiu
Nim 2014
YI\[DNIm 2013
VND
Lgi nhudn sau thuti
- Cdc khodn diiu chinh tdng
- Cdc khodn diiu chinh gidm
Lgi nhu6n sau thui5 phdn bd cho c6c Cd dOng
phO thdng
36 c6 phiiSu binh qu6n luu hanh trong n6m
Sd cd phiiiu lru hdnh ddu ndm
Sd c6 phi1u du.oc mua lqiSi5 cii phiilu fingLii co bin tr6n c6 phi6u
20.906.088.610
20.758
20.906.109.368
4.888.096
4.434.274
(es)
66s.1 4 I
15.129.029.446
:s.12g.029.44;
4.434.274
4.277
cONc cU TAr cHiNH
QUANLf RUIROV6N
C6ng ty quan tr! ngudn vtin nhim dim b6o ring C6ng ty c6 th6 vira hopt dQng li6n tgc vrlat6i Aa trOa lqi ich cria c6c c6 d6ng th6ng qua t5i uu h6a sti du ngu6n vi5n vi c6ng ng.
Cliu trfic v5n cria C6ng-ty g6m c6 c6c khoin ng thu6n (bao gdm c5c khoin yay nhu dA trinhbdy tpi fnuyet minh si5 19 tru <Ii ti6n vd.c6c lhonn tuong duong ti6n), phdn v6n thuQc sd
hfiu cria c6c c6 <16ng cria Cdng ty (bao gdm v6n g6p, c6c qu! dy trft vd lgi nhuan sau thu6
chua ph6n ptrOil.
cAc cnimr sAcH xf roAN cHiI Yfu
Chi ti6t c6c chinh sSch ki5 teSn chri y6u vi c6c phucrng ph6p md C6ng ty 6p dgng (bao gdm
c6c ti6u chi tt6 ghi nhfn, co s& x5c <tinh gi6 tri vd co sd ghi nhdn c6c khoin thu nhflp vd chiphi) d6i v6i tung lo4i tdi sin tdi chinh, c6ng ng tdi chinh vd c6ng cp v5n ctuo. c trinh biy tpiThuy6t minh sti 3.12.
cAc LoAr cONc cU TAr cHiNH
C6ng ty chua d6nh gi6 gi|tri hqp llf cria tii sin tii chfnh vi c6ng ng tdi chinh tai ngdy k6tthric k) kti to6n do Th6ng tu 21012009/TT-BTC (Thdng tu 219) ngiy 06/1112009 cta B0Tdi chinh vC hucrng din 6p dsng ChuAn mUc kti toin qui5c t6 v6 frinh biy 86o c6o tdichinh vi thuy6t minh th6ng tin d6i v6i c6ng cp tdi chinh cffng nhu c6c quy ilinh hiQn hdnh
chua c6 hu6ng d6n cg th6 v6 vi$c x6c dinh gi6 tri hap lli cta cdc tdi s6n tdi ch(nh vi cdngng tdi chinh. fnOrg tv 2lO y6u cAu 6p dpng Chu6n mgc b5o c6o tii chinh Qutic ti5 vA viQc
trinh bdy b5o c6o tii chinh vi thuyi5t minh th6ng tin diSi v6i c6ng cp tdi chinh nhtmg $6rgdua ra hu6ng d6n tuong drrcrng cho viQc dfunh gi|vi ghi nh6n c6ng cg tii chinh bao g6m ci6p dung gi|trihqp ly, nhim phi hqp v6i ChuAn mr,rc b6o c6o tii chinh Qu6c tti.
23
giri tri Sli s_o cua c6c taiorem cuol nam nhu sau:
I
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C6Nc TY CP PHAT TRIEN H$ TANG viNH PHUCKCN Khai Quang, TP Vinh Y6n, tinh Vinh Phric
sAo cAo r,rr cniNsCho nim tdi chinh kiit thric ngiry 3010912014
THUYET MINH BAO CAO TAI CIIINH (TIEP)(Cdc thuyit minh ndy ld bQ phdn hqp thdnh vd cin rlu.oc dgc d6ng thoi voi Bdo cdo tdi chinh kim theo)
CONG CU TAI CIIfNH GIEP)
Gi6 tri ghi s6
30109t2014
\rND
Gi6 tri ghi s6
0Ut0t20t3\TNI)
Tii sin tiri chinhTidn vd c6c khoin tuong cluong ti6nEAu tu nghnhqnPhAi thu kh6ch hdng vi ph6i thu kh6cEdu tu ddi hanTdi sin tdi chinh kh6c
C6ng ng tii chinh
C6c khoin vayPhii tri ngudi b6n vd phii tri kh6c
C6ng no tdi chinh khSc
MUC TIfU QUAN L.f RUI Ro TAI CHINH
173.877.122.471 174.s19.870.428
t.474.775.t64124.730.000.000
46.092.347.307
1.580.000.000
9.779.648.996
20.280.000.000
138.499.723.997
4.580.497.435
1.380.000.000
5.242.000.000
995.013.62s_
6.886.000.000
8.733.613.239
6.237.013.625 15.619.613.239
Riri ro tii chinh bao gdm rui ro flri truong (bao gdm rui ro ty gi6, n:ri ro lfi su6t vi rui ro vdgi6), rui ro tin dgng, rui ro thanh khoan vd rui ro ldi su6t cria ddng tidn. C6ng ty kfr6ng thgchi-6n c6c biQn phrlp phdng ngtra c6c rui ro ndy do thi6u thf truong mua c6c c6ng cg tii chinhndy.
ntr no rHI rRrIdNG
Hoat cl6ng kinh doanh cuuidng ty sE chri y6u chiu rui ro khi c6 sg thay d6i vd tj. gie htiido6i vd ldi sudt. Cdng ty kh6ng thqc hiQn c6c biQn ph6p phdng ngira rui ro niy do-thiiiu thitrulng mua c6c c6ng cr,r tdi chinh.
Qu,fin lj,r,rti ro t! gid
Cg1qrr, thgc hiQn mQt sii cdc giao dich c6 gtic ngo4i tQ, theo tt6, C6ng ty sE chfu rui ro khico bren deng ve ty et1.C6ng ty kh6ng thUc hiqn biQn ph6p rl6m bio do thi6u thi truongmua c6c c6ng cu tii chinh ndy.
san bing ti6n vd c6ng ng phii trit c6 giic bing ngo4i te tai thcri
Gi6 tri ghi s6
30109/2014\/i\[D
Gid tr! ghi s6
0ut0t20t3VND
Cdng nq- D6 la My (USD)
Tii sin- D6 la My (USD)
2.478.0092.478.009
8.848.7768.848.776
24
c6Nc ry cp rnAr rnmN n4 rANc viNH pnircKCN Khai Quang, TP Vinh Y6n, tinh Vinh Phric
nAo cAo tAr cnirvnCho ndm tdi chinh ki5t thric ngdy 3)l0gl20t4
MINII BAO CAO TAI H(Cdc thuyiit minh ndy ld b0 phqn hqp thdnh ri
"an ituqc dgc ding thoi voi Bdo cdo tdi chlnh kim theo)
32 cONG cU rAr cHiNrr (TrEp)
Qudn li' rfii ro ldi sudt
Cgng ty chiu rui ro ldi su6t trong yiiu phdt sinh tu- cdc khoin vqy c_hiu ldi sudt eld tluqc hik6t. cdng ty chiu rui ro lii su6t khi C6ng ty vay v5n theo 16i srr6i.ti dinh. Rrii ro ndy sE diC6ng ty quan tri b[ng c6ch duy tri d mric d0 hsp ly cdckhodn vay l6i sudt c6 dinh.
Qu,fin I!, rfii ro vi giti
C6ng ty chiu.rui ro vd gi6 cira cdpg cp vtin-ph6t sinh tu c6c khoin tldu tu vdo c6ng cp v5n.C6c khoin dAu tu.vdo c6ng cu vi5n duqc nim git kh6ng phii cho muc dfch kinh doanh mdcho muc tlich chi6n lugc 16u dii. C6ng ty kh6ng c6 1; tlintr b6n c6c khoin tliu tu ndy.
R0r Ro riN DUNG
Rrii ro tin dung xgy ra.khi mOl kh6ph hdng holc A6i tac kh6ng d6p rmg dugc c6c nghia v.utrong hqp d6ng dAn d6n c6c t6n th6t tdi chinh cho C6ng ty. C6ng ty cOlt inf, s6ch tiir dpngphr) hqp vd thudng xuy6n theo d6i tinh linh dC dinh gi6 xem C6ng ty c6 chfu rui ro tindgng h1V kh6ng. C6ng ty khdng c6 bdt ry *i ro tin.dgng trong y6u nio v6i c6c khSch hangho{c ildi t6c bdi vi cdc khoin phii thu tl6n tu m6t s6 lugng l6n khdch hang hoat d6ng hongnhiilu nginh kh6c nhau vd phdn b6 O c6c khu v.uc rlia lj kh6c nhau.
QUAN Lf RUI Ro TIIANH KHoAN
Muc tlich quan lf rui ro thanh l*roin ntrim eam bio dir ngu6n vtin tl€ it6p ung c6c nghia vgtii chinh hi6n tai vd toong tuong lai. Tinh thanh khoin cfing duoc C6ng ty quan $ nhimdim b6o mric phrl trQi gita c6ng ng tltSn h4n vd tdi sin d6n h4n trong kj,O mtc c6 th6 tlugcki6m so6t Otli vOi ri5 .rti, md C6ng ty tin ring c6 th6 tqo ratrong lcy-tl0. Chinh s6ch ciraC6ng ty ld theo ddi thuong xuy6n c6c y6u cir, ,6 thanh khoin hi6n t4i vd dU ki6n 11ongtogng fai nhim i16m b6o C6ng ty duy t1i itri mric dg phdng tidn m[t, cric khoin vay vd thiv6n md c6c chtr sd htu cam k6t g6p nhim d6p rmg
"a" q"y dinh v€ tinh thanh ktroin ngln
han vd ddi han hon.
Bdng du6i ildy trinh bdy chlti6t c6c mtc d6o h4n theo hgp tldng cdn l4i d5i v6i c6ng no tdichinh phi ph6i s,inh vd thdi.h4n thanh to6n nhu tll tluoc th6a thufn. Bang tlugc trinh bdydua tr€n d6ng tiCn chua chi6t khdu cira cdng no tdi chinh tinh theo ngdy rd, on6t md Cdngty phd.i trd cfrng nhu.trinh bdy ddng tidn cia c6c khoin g5c vd ti6n Hi. bdng ti6n tai AOi vOIl6i su6t thA n6i, s5 tiCn chua chi6t kh6u dugc Uat ng"6n'[heo duong cong lafsu6t tai cuiii kj,k6 to6n. Ngdy t16o h4n theo hqp d6ng ttugc dlra h6n ngdy sdm nh6i md -Ong ty phii hn.
Du6i l nimYND
Tr0n I nlm\ND
.\L7:,I
').,,1
)
)I
^lr ong
\A[D
30t09t2014
Cdng ng tii chfnh
Ciic khoin vay
Phai tra ngudi brin vd phii tri kh6c
Chi phi phiitrirC6ng no tdi chinh kh6c
0ut0t20t3
Cdc k*roin vay
Phdi trd nguoi b6n vi phii tri kh6c
2.639.013.625 3.598.000.000 6.237.013.625
1.644.000.000
995.013.625
3.598.000.000 5.242.000.000
995.0t3.625
Dufi 1 nimYI\D
TrGn I nlmVND
T6ng
YND
1.644.000.000
8.733.613.239
5.242.000.000 6.886.000.000
8.733.613.239
5.242.000.000 15.619.613.23910.377.613.239
25
C6NG TY CP PHAT TRIEN H4 TANGvINH PHUCKCN Khai Quang, TP Vinh Y€n, tinh Vinh Phric
nAo cAo r,rr cniNnCho nim tdi chinh kiit thtc ngdy 3OlOg/2014
T6ng
VND
hl-.HL.HL=roL-HL.HEL-^HL-HhhkhhkkkhtruHEf,h=3kkr
-/.-
-)ral
-).{
(Cdc thuydt minh ndy ld bQ phQn hqp thdnh ri "in
iuqc dpc d6ng thdi voi Bdo cdo tdi chinh kim theo)
32 CONG cU rAr crrfr\H Grfp)
euAN r,f n0r Ro rrrAr\H KHoAN GrEp)
Du6i l nimYND
Tr0n 1 nim\TND
1.474.775.164
124.730.000.000
20.466.855.272
- 1.474;175.164
- 124.730.000.000
25.625.492.035 46.092.347.307
1.580.000.000
146.671.630.436 27.205.492.035 173.877.122.471
-
Dufi I nImVND
Tr0n I nlm\TND
-tI ong
VND9.779.648.996
20.280.000.000
5.158.231962 133.341.4g2.$;
4.580.497.435
1.380.000.000
9.779.648.996
20.280.000.000
138.499.723.99',7
4.580.497.435
1.380.000.000
35.217.880.958 139.301.989.470 174.519.870.428
Ncrrrpp vu vA so Drlvor ntN r,rtN QUAN
C6c b€n li€n quan: C6c bOn dugc coi ld li6n quan n6u mQt b€n c6 khi n[ng ki6m so6t ho{cc6 6nh huong d6ng k€ A6i voi b6n kia trong vi6c ra q,ry6t dinh d6i vdi cdc chinh s6ch tiichinh vd ho4t <16ng.
Theo tl6, b6n 1i6n quan cta Cdng ty C6 phin Ptrlt trialn Ha tdng Vinh Phric ffong 86o cdotdi chinh ndy ld c6c c6ng ty con, c6ng ty 1i6n ktit, c6c thdnh vi6n gQi rl6ng Quan tri vd BanGi6m d6c Cdng ty. Trong ndm, cdc nghiQp v.u vd sti du cria C6ng ty vOiiai ben li6n quancu th6 nhu sau:
Sii Awvoi bAn fi€n quan
ra3010912014
VND0u10t2013
VND
Phdi thu ddi hgn khdcCdng ty TNHH MTI/ WID Hd N)iC6ng ty TNHH MTIr WID Hd Nam
25.625.492.035 133.341.492.035
- 34.248.500.000
25.625.492.035 99.092.992.035
Ban Gi6m d6c ttrinh gi6 mrlc tflp trung. rui ro thanh ktroan d mr?c thdp. Ban Gidm tl6c tintucrng rnng C6ng ty c6 th€ t4o ra dir ngr6, ti6n dC ddp irng ciic nghia vu;ai chinh khi d6n han.
Bing sau ttdy trinh bdy chi ti6t mric d6o han cho tii san tai chinh phi ph6i sinh. Bing rtugcl{p tr6n co s0 mtc tt6o h4n theo hqp tl6ng chua chii5t khdu cria tii san tai cfrinn gdm Ui tut.c6c tdi sin d6, n6u c6. Vi6c trinh bdy th6ng tin tdi sin tdi chinh phi ph6i sinh ld cAn tfri6t aChir5u duoc viOc qu6n lf rui ro thanh-khoin cria C6ng ty khi tfnh thanh khoin tlu-o. c quin lftr€n co sd cdng ng vd tdi san thuan.
30t09t2014
Tii sin tii chinhTiAn vd cdc khodn tuong tluong ti6n
Diu tu ngin han
Phii thu khdch hang vd phAi thu kh6c
DAu tu ddi h4n
Tdi sdn tii chinh kh6c
0Ut0t20t3
Ti6n vi c6c khoin tuong duong tidn
E6u tu ngEn h4n
Phii thu kh6ch hang vd phii thu kh6c
Ddu tu ddi hpn
Tdi sin tdi chinh khdc
r
€
=iE=I*lb---.5L-^{
E
cdNc ry cp pHAr rRrEN HA TANGVINH pHtrcKCN Khai Quang, TP Vinh Y€n, tinh Vinh Phric
sAo cAo r.l,r cniNnCho n5m tdi chinh ki5t thric ngiy 3OlOgl2Ol4
THUYET MINH BAO CAO TAI CHINH (TIEP)(Cdc thuydt minh ndy ld bA phdn hqp thdnhui
"in rht.oc itpc ding thoi voi Bdo cdo tdi chinh kim theo)
33 NGHrpp vU vA sO Drrvd str,r Lr0N euAN (TrEp)
Cdc giao dlch vdi bAn DAn quan
G6p vdn vdo C6ng ty Con
C6ng ty TNHH MTV VPID Hd Nam
- Bit ffi c6ng nqGiao viin cho Cdng ty Con kh6ng tinh laic6ng ty TNHH MTV VPID Hd N,iC6ng ty TNHH MTV VPID Hd Nam
Nhan lai vrin tlfl giao cho C6ng ty ConC6ngty TNHH MTI/VPID HdNamC6ng ty TNHH MTI/ I/PID Ha N\i
34 sOLrEUsoSANH
S6 liQu so srinh ld sti tiQu trong 86o c6o tdi chinh cho n[m tdi chfnh ki5t thric ngdy
NIm 2014
\[\DNim 2013
\rND
27.000.000.00027.000.000.00027.000.000.000
13.189.200.000
7.289.200.000
5.900.000.000
93.905.200.000
52.367.500.00041.537.700.000
75.892.381.3t227.253.500.000
48.638.881.312
ba.13
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Nguy6n Thi HoinNguoi l$p bi6ul'Ong Giim d6c
Wnh Philc, ngdy 24 thdng 10 ndm 2014
6T?:35a/ coNG T\', \a2'/ ^d-,/,\i'*, \9> I u\,, r,ru\rr.. I -o
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long uram ooc
-]j,,( --$raNguy6n Thi HoirnK6 toin trudmg
27
www"vpid.vfi
Cdng ty cd phAn PhAt rri6n h6 tflng Vinh FhrlcVinh Phuc Infrastrueture Development JSC
Dia chi: Khu c6ng nghiQp Khai Quang, thinh ptro vintr y6n. tinh vinh phficWebsite:www.vpid.vn Email: [email protected]. (021 1)3 720945 Fax: (021 1)3 545 944
56:86iVPID/14V/v Gidi trinh bdo cdo tdi chinh dd duockiAm todn ndm 2014 c6ng ty mg "
Wnh YAn, ngdy 24 thdng I0 ndm 2014
KWI srti: Uy ban chrri'ng khoin Nhi nufc;SO giao dich chftng khoin Hn NQi.
Cdng ty "6
phAn Ph6t tri6n h4 tdng Vinh Phric (m5 chimg khoitn IDV) da kiSt thfcnim tdi chinh 2014 vdo ngdy 301912014.
C[n crl vdo 86o c6o tdi chfnh ndm 2014 cria c6ng ty m9 thi chi tieu lgi nhufn sauthui5 nim 2014 ting so vdi nf,m 20l3,cp thii nhu sau:
Lqi nhufln sau thu6 ndm2013 (tqi30l9l20t3) rtat: t5.t2g.029.446 rl6ng
Loi nhu{n sau thu6 ndm2014 (tai30t9l20t4) ilpt: 20.906.088.610 rl6ng
Nhu vfly lgi nhufn sau thu6 ndm 2014 so v6i loi nhufn sau thui5 ndm 2013 tdng5.7 77 .059. I 64 tl6ng, tucrng ducrng tdng 38,2yo.
Nguy6n nh6n cria sU tdng ndy dugc giii thich nhu sau:
NAm 2014 COng ty titip tpc thu ci.r- c6c kh6ch hdng tu cric hgp il6ng cho thu6 nlm2013 ctra c6c nhd dAu tu: C6ng ty TNHH Haesung Yina 13,2 tf; COng ty TNHH BH FlexYina7,9 fy; Cdng ty TNHH UJU vina 23,3 ty vd hqp rl6ng mcri ld c6ng ty TNHH AmoVina 3,8 ti. DAy chinh ld nguy€n nhdn ldm cho lqi nhu{n tdng etQt bitin cria nlm 2014 so
vdi ndm 2013.
V$y Cdng ty cO phdn Phrlt tri6n ha tAng Vinh Phric trdn trgng gi6i trinh tt$ c6c Quyco quan vd cO d6ng dugc biiSt.
Trffn trgng!
Noi nhhn:- Nhu kinh gui;
- Luu VT.
r6Nc GIAM DoC
,o'i -."1-.:'.. \O>/ UU lttlAN . \-o
{-421Na./ cnNGT\', \.^
eh-r'6
CONG TY
VINH PHU
