cONc rY cP soMECo sONc o.L MST:5400240573 Ngdy 3l th6ng 12 ndm 2012 Tiisfrn I, i A. TAI SAN NGAN HAN I. Tidn vh cric khoin tu'ong du-ong tiAn 1. Ti6n 2. C5c khoin tusng duong tiAn ll- t2 00 10 v0l 349.328.164.974 11.174.073.788 11.174.073.788 389.824.929.701 11.284.015.967 11.284.0t5.967 I.C L EAu tu ngin h4n ., .' -l 2. Du phonc eidm eia dAu tu nsdn han 20 2r 29 v02 10.277.200.000 10.277.200.000 II. C6c khof,n phii thu ngin h4n l. Phii thu kh6ch hing 2.Trdtrulc cho nguoi b6n 3. Phai thu nQi bQ ngin hpn 4.Phei thu theo ti6n ttQ kii hoachk hoo tl6ng x6y dpg 5. C6c khoin phii thu khric 6. Du phdng cic khoin phii thu kh6c 30 3l 32 33 34 38 39 v03 229.629.968.373 189.590.616.056 4.213.335.788 3s.826.016.529 253.104.718.288 159.865.230.262 r4.433.904.671 78.805.583.355 IV. Hr"nidtkho l. Hdng t6n kho 2. Du phdne ei6m ei6 hine t6n kho 40 4l 49 v04 87.031.542.257 87.037.542.257 111.894.277.419 ttl.894.277.419 V. Ttii sin ngln h4n khdc l. Chi phi trdtru6c ngan h4n 2.Thu6 GTGT dugc kh6u trir 3. ThuE vi c6c khoin phii thu Nhd nu6c 4. Tii sin nein han kh6c 50 5l 52 54 55 v05 11.209.380.556 2.463.141.752 8.746.238.804 13.541.9r8.027 6.299.204.669 7.242.713.358 B.TAI SAN DAI IIAN 200 169.479.126.392 t62.029.517.557 I. Cdckhoin phii thu dii h4n 1. Phai thu dii h4n kh6ch hang 2. V6n kinh doanh & tlon vit4rc thuQc 3. Phai thu dii hpn ngi bQ 4. Phai thu dii han kh6c 5. Du phdne c6c khodn phii thu ddi h4n kh6 ddi 2t0 2ll 212 213 214 2t9 v06 v07 I. Thi sf,n c6 d;ntr l. Tii sdn c6 alnn hftu hinh - Nguy6n gi6 - Gi6 tri hao mdn lu! kO 2. Tdi sdn cii einn thue tdi chinh - Nguydn gi6 - Gi6 tri hao mdn lu! k0 3. Tii sin cii ainn v6 hinh - Nguy0n gi6 - Gi6 trihao mdn lu! kO 4- Chi nhi xdv duns co bin dd dane 220 221 222 223 114 225 226 227 228 229 z5v v08 v09 vl0 l1 44.140.665.95n 42.446.665.95C r03.483.325.30C -61.036.659.35C 1.620.000.00( 2.120.000.00( -500.000.00c 74.000.00( 53.039.165.238 5 l 3 80.665.23 8 103.717.080.315 -52.336.415.077 r.620.000.000 2.120.000.000 -500.000.000 38.500.000 ffi - Nguy0n gi6 - GiA tri han nrirn lrrV k6 240 241 )4) v.l2 lv.crf,ffi"a" l. Ddu tu vho e6trg tY con 2.Eiu tu vio c6ng ty li6n ki5t, li6n doanh 3. Diu tu dei h?n kh6c 4. Du ohdns siim ei6 c6c khodn dAu tu tdi chinh ddi t 250 251 252 258 259 v13 94.939.050.000 93.789.050.000 1.150.000.000 99.407.300.000 82.840.800.000 22.932.500.000 -6.366.000.000 V. Tii sin ddi han kh6c l. Chi phi trd tru6c dii han 2. Tii sdn thuif thu nh{p ho6n lPi 3. Tii sin dii han kh6c 260 26r 262 268 v14 v2l 30.399.410.442 29.399.410.442 1.000.000.000 9.583.052.319 8.583.052.319 1.000.000.000 s18.807.291.366 551.854;447'258 Được ký bởi PHẠM ĐỨC TRỌNG Ngày ký: 20.02.2013 08:53 Signature Not Verified ^i 1\guon von A. NO PHAI TRri 300 387.785.779.647 428.858.978.129 l. Ng ngin h4n 1. Vay vi ng ng[n han 2.Phai trd ngudi bdn 3. Ngudi mua tri ti6n trudc 4. Thu€ vh c6c khoin phii nQp Nhd nu6c 5. Phai trA c6ng nhdn vi6n 6. Chi phi ph6i tri 7. Phai tri n6i b0 L Phai tri theo ti6n tl6 kr5 hoach hoo d6ns xAv duns J J 3 J J J J 0 I 2 J + ) 6 7 I v.15 vlio v.t7 340.776.42r.537 t87.179.935.531 43.030.814.292 26.687.099.296 20.r47.053.773 rr.355.957.486 25.378.545.604 418.80r.723.486 212.706.875.040 77.697.923.952 28.r29.666.641 15.071.101.225 29.788.84r.068 37.446.710.229 9. C6c khoin phiri trd, phdi nQp ngdn hpn kh6c 10. DU phdng phii tri ngin han I l. OuV khen thudns phric loi 319 320 JZJ vl8 27.4r8.957.509 -421.94t.954 r 8.878.501.960 5.474.245.325 -392.141.9s4 II. No.'dii h4n LPhii tri ddi h4n ngudi b6n 2. Phei tri ddi h4n ngi bQ 3. Phai tri ddi han kh6c 4. Vay. vi no diri han S.Thu6 thu nhfp hodn lai phiitrh 6. Dy phdng trg c6p m6t viec lem 7. Du nhdne phdi tri ddi han 330 331 332 JJJ JJ'T JJ] 336 55 I vt9 iio v.2l 47.009.358.110 27.068.361.877 12.938.860.600 1.220.483.203 s.78r.652.430 8.821.895.740 1.235.358.903 10.057.254.643 B. VON CHU SO HI.IU 400 v.22 131.021.511.719 t22.995.469.129 . VOn cht s6'hiiu l. V6n dAu tu cria chri sd htu r i i ri z. rnang ou von co pnan 3. Vdn kh6c cria chri s0 htu , ^x ,'a 4. Uo pnreu quy 5. Ch6nh lQch tl6nh gi6lai tii sin 6. Ch6nh lpch r! gi6 h6i do6i 7. Qu! tIAu tu ph6t tri6n 8. Quy dy phdng tdi chfnh 9. Qu9 kh6c thu0c vr5n cht sd htu 4 4 4 4 4 4 4 4 4 4 0 2 5 4 l 6 8 o 131.021.511.719 70.000.000.000 11.927.t77.227 27.976.043.226 3.004.949.szs 122.995.469.129 70.000.000.000 11.927.177.227 27.976.043.226 3.004.949.525 0. Lgi nhu$n sau thu6 chua phAn phdi l.Neudn v5n dAu tu XDCB 420 421 18.tt3.341.741 r0.087.299.15r II. Ngudn kinh phi vi qui khic 2. Ngu6n kinh phi 3. Neu6n kinh phi dd hinh thinh TSCD 430 432 433 v23 %40tlj ijil ',, 55i -8s4-441::2s8 cAc cTTi TITU NGoAI BANG cAN n6I XE IOAN Tdi sin thuO ngodi Vat tu hdng ho6 nhfln gitiu hQ, nhAn gia c6ng Hdng ho6, nhfn brin h0, nh?n ky gtii Nq kh6 tldi tld xt lf Ngo4i tQ c6c lo4i NeuOn vlin kh6u hao co bin 163,39 165,34 LAP Bri,u xf ToAN TRTTONG 2{,nz CONG TY c0'pnA}t s0MEC0 s6rue oA I qr' El *1 w G< fM)%*,igila LA TIti HOi ToNG coxc ry soxc oA CONC TY CP SOMECO SONC ON PhAnI-LeiL5 Quy IV ndm20l2 f,fif:,fisll ', .,, ,,:.i., , , ii, ). ': I 11 lMU,,, tt:t t?._-l :.:;SO i \|t) : ) tt:t ): :t'.11:t t. l;l i;iii:,i': F.4i11i1i1n11 ;,4. Tlfiv,f,r,. mlnn: l ,r!r,iiiil i itit:i:, :: 1. Doanh thu bdn hhng vh cung cdp dlch vg 2.Cdc khoin giim trr)' (03=04+05+06+07) + Chi6t khAu thuong m4i + Gidm gi6 hdng brin + hang b6n bi trd lai + Thuti TTDB, thuii xudt khAu phii nQp 3. Doanh thu thuin BH vh cung c6p dlch vu (10=01-03) 4. Gi6 viin hirng brln 5. Lgi nhuin gQp bdn hirng vi cung c6p dich vU (20=10-1 6. Ddoanh thu ho4t tlQng tAi chinh 7. Chi phi tdi chfnh Trong d6: Chi phi lai vay 8.Chi phi b6n hhng 9. Chi phi qudn lf doanh nghiQp 10. Lg'i nhu{n thuin tir ho4t tlQng kinh doanh 11. Thu nhQp kh6c 12. Chi phf khdc 13. Lg'i nhu{n kh6c (40=31-32) l4.Phin lgi nhu{n holc 16 trong cOng ty li0n k€t 15. T6ng lg'i nhu$n k6 to6n tru'6'c thu0 (50=30+40+41) 16. Chi phi thut! TNDN hiQn hhnh 18. Lg'i nhufn sau thu6 TNDN (60:50-51) 21.Lei co bin tr6n c6 phi6u 1 2 4 ) 6 7 10 11 20 21 aa 24 25 30 31 32 40 4l 50 51 60 90 vI.25 vr.27 vr.26 VI.28 VI.3O s9.2s9.992.944 59.259.992.944 43.623.293.864 15.636.699.080 4.872.911.690 14.283.026.868 14.723.494.728 4.427.320.772 1.799.263.130 315.372.242 90.5I9.872 224.852.370 2.024.r15.500 506.028.875 1.518.086.625 217 r61.678.812.989 1.106.044.440 1.106.044.440 160.572.768.549 138.238.174.144 22.334.s94.40s 5.854.026.817 16.917.072.451 15.806.581.718 5.358.289.554 5.913.259.217 184.506.173 288.368.793 -103.862.620 5.809.396.597 866.728.948 4.942.667.649 706 256.342.824.398 62.705.498 62.705.498 256.280.1 18.900 204.027.r27.659 52.252.991.241 20.178.308.815 40.833.228.t34 41.031.288.t34 20.487.355.819 1 1.1 10.716.103 384.790.060 1.041.905.459 -6s7.11s.399 10.453.600.704 2.427.ss8.114 8.026.042.590 t.L4',l 396.943.020.852 1.106.044.440 1. 106.044.440 395.836.916.412 328.878.714.726 66.9s8.261.686 26.769.466.237 59.046.262.656 s5.607 .77 | .923 22.208.914.765 12.472.490.502 218.181.883 L.067.460.573 -849.278.690 t1.623.211.812 1.535.912.661 10.087.299.151 1.441 cOrue ry $(lNG O ,2.t El *\ \? 20 thdng 01 ndm 201 3 LAP BIEU LC Thi IIOi Ph4m Drlc Trgng coxc co p N soMEco s6Nc oA Eia chi: Tang 15, khu B Tod nhi s6ng Dd - Eunng pham Htng, M! Dinh, Ha Noi Tel:04.3.7.832.398 Fax: 04.3.7.832.397 (Ndm 2012Theophuong ph6p trpc tir5p) ' STT Chi ti6u Mfl s6 Lui k6 tt ttAu ndm2012 N5m 2012 N5m 2011 I Luu chuy6n tidn tt hogt rlQng kinh doanh 1 Ti0n thu tir b6n hdng, cung cdp dlch vu vd doanh thu kh6c 0t 472.509.254.127 788.220.97s.t88 2 Ti0n chi tri cho ngudi cung cdp hdng hod vd dich vu 02 -6s.9r5.765.975 (91.868.3 16.394) J Ti€n chi trd cho nguoi lao cl6ng 03 -s3.884.064.07C (34.922.632.236) 4 Ti0n chi tr|llivav 04 -36.093.773.00s (5s.700.46s.0041 5 Ti€n chi nQp thud thu nhflp doanh nghiQp 05 t -2.473.295.603 6 Ti6n thu khric tu hoat il6ng kinh doanh 06 114.070.668.06( 178.879.230.386 7 Ti€n chi kh6c cho hopt dQng kinh doanh 07 -2s9.049.004.26( (456.306.413 .725) Lwu chduydn fiin thuiln tu hogt itQng kinh doanh 20 171.637.314.871 325.829.082.612 II Luu chduy6n ti6n thuAn tir ho4t tlQng tliu tu I Ti0n chi mua sim, xdy dpg TSCE vd tdi sdn ddi han kh6c 2l 0 2 Ti0n thu tu thanh lf, nhucrng brin TSCD vd tdi s6n ddi h?n 22 7.272.721 a J Ti6n chi cho vay, mua c6c cdng cu ng c0a dcrn vi kh6c 23 c ( 4 I len thu hol cho vay, bdrn lpi c6ng cu ng cta tlon vi kh6c 24 ( c 5 m.x , . .l 'l'i€n chi ddu tu g6p vdn vdo tfon vi kh6c 25 c 6 Ti0n thu trOi OAu tu g6p v5n vdo clon vi kh6c 26 c .f Ii6n thu ldi cho vay, c6 fiic vd loi nhu6n tluoc chia 27 82.346.465 394.845.s3( Lwu chuydn tiin thufrn tic hogt ttQng itfru tu 30 89.619.186 394.845.536 Luu chuy6n tidn t& ho4t tlQng tii chinh I Ti6n thu tu phrit hanh cd phi6u, nhfln v6n g6p v6n CSH 31 0 2 Ti€n chi tri vdn g6p cho c6c chri sd hfl'u, mua lai cd phi6u JZ c a J Ti0n vay ngdn han, dii han nhQn clugc 33 29.730.000.00c 41.438.624.4t8 A a IiAn chi tri no g5c vay 34 -201.566.876.23 (392j7 5.4r5.682 STT Chi tiOu Me sii Luf k6 til rlAu ndm2012 NEm 2012 NEm 2011 5 TiAn chi tri ng thu6 tii chfnh 35 c 6 Cd tuc, lgi nhugn dl,te cho chri sd htu 36 c Lttu chuydn fiin thuitt th hogt itpng tdi chinh 40 -171.836.876.236 -3 5 1.136.791.264 Luu chuy6n ti6n thuAn trong kj 50 (rOe.942.r7e) -24.912.863.116 Ti6n vir tuong tluong tidn tIAu k) 60 11.284.01s.96'j 36.196.879.083 Anh huong cria thay d6i fi gi6 hdi do6i quy d6i ngopi tc 6I 0 0 Iidn vir tuong cluong ti6n cuSi ky (50+60+61) 11.174.073.786 11.284.015.96',t i, ngdy 15 thdng 0l ndm 2013 LAP BIEU Mai Th! Na Toi*%tun,9d, c6nc cd pnAr* soMEco s6nc oA Eia chi: TAng.l5 - Toa nln SOng Dd - Duhng Ph4m Hirng - M! Dinh - Tir Li6m - Hd NQi BAO CAO TAI CHINH TC}{G HOP Cho nim tdi chinh ktit thric nei!' 3l thdne 12 nlm2072 NIm 2012 r. Eac EIEM rro4T DQNG CUA CoNC rv 1. Ilinh thr?c sO htu viin : Cdng ty cO phan 2. Linh vqc kinh doanh : SAn xu6t, gia c6ng vd lip dat cdng trinh co khi 3. IIo4t tlQng chinh trong nlm : Ho4t ttQng v6 ki6n tnic, tu v6n vd c6ng nghQ vi lc! thuft c6 li6n quan; Dich vu thi6t k6 k6t c6u, fni6t tti c6c h9 th6ng k! ftuat lien quan tllin cdng trinh; Ch5 tpo, lip dat c6c thitit bi cho c5c cdng trinh xAy dgng; Dric sdt th6p, kim loai mdu; Xdy dgng c6ng trinh lc! thu4t (c6ng nghiQp, cluong ddy vd tr4m bii5n thiS d6n 500KV); Sdn xuat, mua ban khi 6xy; Nhan riy th6c dAu tu cria c6c td chric vd c6 nhdn. 4. NhAn vi6n T4i ngdy 31 th6ng 12 ndm 2012 C}ngty c6 499 nhdn vi6n tlang ldm viQc (s6 cu(ii nem tru6c ld 706 nhAn vi6n). rr. NAM rAr cnitqn, DoI\ vI TrtN TE, sttDUNG TRoNG xf roAN 1. N[m tii chinh Ndm tai chinh cria Cdng ty bit AAu tu ngiy 01 thang 01 vi ktit thric vdo ngdy 3l thing 12 hang ndm. 2. Don vi tidn tQ sir dgng trong k6 tofn Do-n v! ti6n tg sir dpng trong kii to6n ld D6ng ViQt Nam (VND). 1. ChuAn mr;c vir Ch6.IO k6 to6n 6p dgng C6ng ty 6p dsng Ch6 dO Ki5 toSn Doanh nghiQp ViQt Nam duo.'c ban hinh theo Quy;5t dinh sd t5l2b06leD-BT- ngdy 20 th6ng 3 nam 2006 cria BQ truong B0 Tei chinh vi c6c thdng tu huong d6n thuc hiQn chuAn mlrc vd ctrtS Ag k6 toin cria BQ Tdi chinh. Z. Tuy6n nif v0 viqc tuin thfr chuin mgc kii to6n v;r cn6 Ag ki! to6n Ban Gi6m rtric tlim bio dd tudn thri y6u cAu cuac6c chuAn mtrc k6 to6n vd Ch6 dq Kti to6n Doanh nglriQp Vigt Nam dusc ban hinh theo Quyi5t dinh sd 15/2006/QD-BTC ngiy 20 thdng3 ndm2006 cria 86 tru&ng BO Tei chfnh cf,ng nfr" "a" thdng tu hu6ng ddn thgc hiQn chuAn mgc vd ctr6 aO tti to6n cria Bg Tei chinh trong viQc lap 86o c6o tdi chinh tdng ho.p' 3. Ilinh thfrc k6 tofn riP dgng C6ng ty sri dpng hinh thfrc ttiS toan chring tir ghi s6' iqc c;msvdi Bdo cdo tdi chinh 6ng ho.'p Dia chi: TAne 15 - Tod nhi S6ng Di - Duonl eio cAo iAI cHinH roNG HQP cho nim tdi chinh k6t thric ngdy 3 1 thang L2 nim 20i2 n thuy6t minh B6o c6o tiri chinh t6ng hgp (ti€p fteo) IV. 1. Co s& lfp B6o crlo tii chinh B6o c6o tdi chfnh iluo.'c l{p tr6n co s6 kti to6n ddn tich (trir cAc thdng tin li6n quan di5n c6c lu6ng tiAn)' c6c don vitrgc ttruoc hinh thdnh bo m6y k6 to6n ri6ng, h4ch torln phu thuQc' 86o c6o tdi chinh t6ng hgp cria todn c6ng ty duo.c lfp tr6n co s6 t6ng trqtp-Bao c69tai chinh cria c6c rlon.vi tr.uc thuQc' Doanh thu vd s0 du giii'a c6c elon vi truc thuoc du-o. c loai trtr khi lap 86o c5o tai chinh t6ng hqp' Tiiin vh tucrng tluong tidn Ti6n vi c6c khoin toJog duo-ng tiAn bao gdm tiAn m[t, tiAn grii ngan ]1"9i:i*dfg "hYC" vi c6c il;;A;i":"rirn* c6 thd'i hpnthu h6i holc d6o hpn kh6ng qu6 3.th6ng k6 tir ngdv mua' d0 I+", .il;rOf, i6;Hn], -Et i"o"s tion x6c ttinh cfing nhu khdng c6 nhidu rui ro trong viQc chuvon ddi thinh ti€n. Hirng tdn kho Hing tdn kho dusc x6c dinh tren co sd gi,6 qgct Cii.g5: 1""-q ton kho bao g6m chi phi mua' chi phi ctrri uicn vd c6c chi phi li6n quan trgc ti6pi<h 6c ph{tsinh d-6 c6 rtugc tran! ton ttr-o o ttia di6m vi trpng th6i hiQn t+i. cia g6c hdng t6n kho tlugc tinh theo phuong ph6p binh qu6n gia quyiin vd duo' c hach to6n theo phuong ph6p k6 khai thub'ng xuy6n' Dg phdng giim gi6 hdng.tdn kho duqc ghi nhfln khi gi6 g6c lon hon gi6 trithuan c6 th6 thuc hiqn dusc. Gi6 tri thuan "O ifi6 tf,U" hi€n duq-c iegi6 U6n ,iOt tioft cria hing tdn kho tru chi phi u6c tinh d6 iroen thdnh s6n phflm vi chi phi u6c tinh can tnii5t cho viQo ti6u thu chring' C6c khoin phii thu thuong m4i vi phii thu kh6c c6c kho6n ph6i thu thuo-ng m4i vd c6c khoan ph6i thu kh6c dugc ghi nhan theo h6a tlcrn' chfng ttr' Ds phdng ph6i thu kh6 ddi duqc lfp cho tung kh:1n^ng phdi thu kh6 ddi cdn crl vdo tui5i ns qu5 tran c,ia J" rutoan ng ho[c du kiiin mirc t6n thdt c6 th6 xiy ra' Tii sin cO elnn hfru hinh Tii sin co ainn htu hinh dugc th6 hi€n theo nguyon gi6 tru hao mdnlfiy ki5. Nguyon gi6 tdi sin c6 dinh hfiu hinh bao gdm toin bO c5c ctri ptrimi iOog ty ph6i b6 ra dC co dugc tdi sin cO tlinh tinh d6n thdi dii5m dua tdi s6n d6 vdo t ang tfrai sin san! tft aqng' C6c chi phi ph6t sinh sau ghi nhAn ban dAu chi dusc ghi t[ng nguyen gi6 tai ;;5 ainrrl6u "i" "tti nfrlnav-cna-t^*T^tu* tdng lsi ich kinh,! trong tuo.'g lai di sI iune tai san oo. c6c chi phi kh6ng th6a m6n di6u kien trdn tlugc ghi nhfn ngaY vdo chi Plii. Khi tei sin c5 dinh hftu hinh tlugc b6n hay thanh li, nguy6n gi5 vd khAu hao lfly ki5 ttuo' c x6a s6 vd fr;d il;;lai1a "i" pr**inh do viec mann It dfi duqc tinh vdo thu nhfp hav chi phi trong n6m' Tdi sin co dintr hru hinh tluo. c kh6u hao theo pnuqe.ff6P jo*g thdng dira tr6n thdi gian hfu ilil;;;#.iO "a- r.rrAr hao cia c5c loai tai sdn co 'dintr hfru hinh nhu sau;. Loa"i tii sin c5 dinh Sd ndm ffi;"tu Jat ki6n t 'i" os - 06 M6y m6c va thi€t bi 05 - 10 Phuong tiQn vdn t6Li, truydn d6n 06 - 10 Thiiit bi, dqng cq quin lli 03 - 08 3. 4. thdnh vd phai iltmc dqc citngvai Bdo ctio tdi chinh ing hqp 15 ,7 8. c6nc cd pnAru soMEco s6ruc on Cho ndm tAi chinh k6t thric ngdy 31 thdng 12 ndm20l2 Bin thuy6t minh 86o cio tiri chinh t6ng hg'p (ti€p theo) Tii sin cii alon vd hinh Tii s6n "o dint v6 hinh duqc th6 hiQn theo nguy6n giA trt hao mdn lf,y ki5. Tdi sin cO Ainn vd hinh cria Cdng ty ld: Gid tr! thtong hiQu SOng Ed ci6 trithuong hiQu S6ng Ed duo.'c x6c rtinh bdng 570 vdn tliAu l€ cri-a C6ng ty theo Quy6t tlinh sd }}4TC/IIDQT ngiy ZS thang5 n6m 2004 ciaHQi d6ng quan tri T6ng C6ng ty S6ng Dd khi x6c dinh gii tri doanh ngl.riQp aic6 phan h6a. Gi6 hi thuong hiQu Sdng Dd tlugc kh6u hao trong thoi gian 05 n6m vd cld khAu hao hOt' 36ng ty cfd chi ra c6 li6n quan tr.uc ti6p toi dAt sri q chi phi cho dAn bil, giii ph6ng m[t bdng, san ldp ig *a" dinh thdi tran ttrOng dugc tinh khAu hao' Chi phi tli vay Chi ph( tli vay tluo. c ghi nhan vio chi phi khi ph6t sinh. TruonF hqp chi phi tli vay li€n quan t4rc ,i3o ie, "iC" aar i* iay auog hoflc san xu6t tei sin dd dang cfln c6 mQt thdi gian dri dei (tr€n 12 ,fra"Ui Aa .'O Ure dua vao su dung theo muc dich dinh trudc ho{c b6n thi chi phi <ti vay ndy ctugc v6n h6a. Diu tu tii chinh C6c kho6n dAu tu vio chirng kho6n, c6ng ty con vi dAu tu ddi han kh6c du-o. c ghi nh4n theo gi6 g5c' Dg phdng giim giitchfng kho6n cfuqc lfp cho tring lo4i chirng kho6n dugc mua b6n tr6n thihuong vd c6 gi6 thi trudng gi6m"so v6'i gi6 dangh4ch to6n trCn sti s6ch. Gie thi truhng ldm can cri xem x6t trich lfp dp phong dugc xdc dinh nhu sau: . D6i v6i chimg khoan d6 niem ytit tren Sd giao dich chimg khoan He Noi (HNX) ld gi6 giao dich binh qudn t4i ngdy trich 14p dy phdng' . [Oi v6i chring-'khoan Aini6m y6t tr6n So giao dich chimg khoan TP. HO Chi Minh (HOSE) ld gi6d6ng cua t4i ngdy trich 14p dg phdng' o Ddi uOi"f,ong kho6n d6 ddng ky giao dfch tren thi truong gi"9 di* lidlacil,c cong ty d?i chring "fr.ra ,,i6-iOl inpC"-i tX eia giao dich binh quin tr6n hQ th6ng t4i ngiv trich lflp du phdng. poi,.oiclrung khoan chua ddng kf giao dich o thi tnrong"giao dichc.1oacirc c6ng ty d4i chirng ld gi6 trung binh tr6n co so {ia giuo dich do tOi tnieu cira 3 c6ng ty chimg kho6n c6ng bO t4i ngdY l4P dU Phdng' ooiloi "tt"ng i.h;6" ,ric- yet bi hiry giao dich, ttg*F. ggo {ictr^t6 tu ngdv giao dfch thri sriu tr6 di ln gi6 tri s6 s6ch t4i ngdy lap Bang cdn d6i k€ toan gan nhat' Dg phdng t6n th6t.cho c6c khoin rliu tu tii chinh vio cdc td chric kinh t6 kh6c dugc trich lap khi c6c t6 chric ki'h te ;), ;i i5 |1,.; tuubng hqp l5 theo k(i ho4ch cl6 duo. c x6c cllnh trong phuong 6n kinh doanh t uo.c t ni jAu tu; voi mrlc trlch ffp tuong ring v6i tj l0 g6p v6n cria c6ng ty trong cac tO chric kinh t6 ndY' Khi thanh lf mQt khodn diu tu, phAn chenh tgch giira gt6 bi thanh ly thuin vd gi6 tri ghi s6 duo' c h4ch to6n vio thu nh4p ho[c chi phi' td m|t b0 ph,in hqp thdnh vd phdi ttqc doc cingvdi Mo cao tdi chinh dng hqp l6 Dia chi: Tang 15 - Tod nhd Sdng Dd - ooon]pna,o Htng - My Dinh - Tt Liem - Ha Noi BAO CAO TAI CHiNH TONG HOP 9. Chi phi tri trudc diri h4n COng cg, d4tng cg C6c c6ng cp, dpng cp ttd dua vdo su dpng dugc phdn bd vdo chi phi trong lcj'theo phuong ph6p tludng thing v6i th6'i gian phAn bd khdng qu6 02 ndm. Tiin thu7 vdn phdng trd trrdc TiAn thu6 vin phdng tr6 tru6'c th@ hien kho6n tiAn thu6 dd tr6 cho phAn dipn tich C6ng ty dang sfr Jong. iiar tnub van-ptrdng duo. c phAn b6 theo thdi h4n thu6 quy illnh tr6n hqp tt6ng thu€. Tiin thu| ddt trd trubc Ti6n thu€ dhttretru6'c thi5 hign khoAn tiAn thuo adt aetra cho phin dAt C6ng ty tlang sft dung' TiAn tfrue Aat duo. c ph6n bO theo thd'i hqn thue qui etinh hen hqp ddng thue dAt. :li ;|j l||t1j"!'."rc ghi nh{n dsa tr6n c6c u6c tinh h-o. p g vA s6 tiAn phii hi cho c6c hang h6a, dich vu dd sir dpng. Trich lflp q.rf dr; phdng trg m6t viQc lim Qu! dU phdng trg cAp m6t vigc lam dugc dnng dO chi tri trg cAp thoi vigc cho ngudi lao tlQng c6 trrot gi* hm viec tri 12 th6ng tro l6n tinh d6n ngdy 31 th6ng 12 n6m 2008 tqi c6c c6ng ty trong c6ng ty. Mric trich quy du phdng trg m6t viec umia 3% qu! luong lim co sd tl6ng bio hi6m xd h6i ;e duo. c hach toan vao chi phf theo hu6ng ddn tpi Thdng fi 8zlz116ftT-BTC ngdy 14.th6ng.8 ndm 2003 cira BO Tdi chinh. Trudng hqp qul dg phdng trg mAt vipc lim kh6ng dt dO chi trg c6p cho ngud'i lao dQng th6i vipc trong ndm thi phin ch6nh lQch thiiiu ctugc h4ch to6n vio chi phi' 01 n[m 2009 ngudi sr] dpng lao clQng phii d6ng i hQi ViCt Nam qu6n If v6i ry rc' l% cria mric thdp l0 ldn mric luong tOi ttri6u chung clugc Chinh phri itlQ bio hi6m thAt nghiQp ngudi sri dgng lao dQng ldm cho thoi gian ldm vigc cria ngudi lao tlQng tr) ngdy 01 thrlng 01 n[rn 2009. Tuy nhi€n trg cap th6i vipc tr6 cho ngudi lao dQng drh di6u kign cho tlr-O'i gian lamliqc tru6'c ngdy 01 th6ng 01 n[m 2O0g liLmirc luong binh quAn trong vdng s6u thr{ng fidn kA ffu6c thd'i cli6m th6i viQc. C6c khofrn dqr Phdng Phf,i tri c6c khoin dg phdng duqc ghi nhdn khi c6ng ty c6 nghTa w ph6p ly hoac nghia v.u 1i6n d6i do k€t Lii thanh to6.n khoiLn ng tt6- C6c khoin dg phdng nhtng rrii ro cp thti cfia khoAn ng c16' Kho6n tdng nhQn ld chi phi ti€n ldi' Chi phi bdo hdnh c6ng trinh xftY liP Du phdng cho b6o hinh s6n pham duo. c lflp cho tung lo4i c6ng trinh xay hp c6 cam kiit bno hdnh v6'i kh6ch hing. Vigc trich l6p dU phdng chiphi b6o hinh dugc u6c tinh bing 3%trendoanh thu c6c c6ng trinh xdy l6p c6 ydu cAu b6o hinh vd c6 mfic cfQ nii ro cao' 10. 11. t2. Bdn thuyit ntinh ndy td mil bA phdn hqp thdnh vd phdi dttqc dqc cilng vdi Bdo cdo tdi chinh t6ng hqp t7 Dia chi: Tang 15 - Tod nhd S6ng Dd - oot-Jpr,a. "0", - My Dinh - Tri Li6m - Ha Nor BAo CAO TAI CHINH TONG HOP h.op ding cd rrti ro Khoan dy phdng cho c6c ho.'p d6ng c6 rui ro lon dugc ghi nhan khi cfc lqi ich kinh t6 dU tinh thu d.*;tid Jan"g,frap hon c'hi ptri-Uat buQc phii tri cria cho c6c nghia vp li6n quan diSn hqp ddng. 13. Ngudn viin kinh doanh - qui Ngu6n v6n kinh doanh cfia C6ng ty bao g6m: . Vdn dAu tu cria chri sd hfru: tluo.'c ghi nh4n theo sii thUc tti ea OAu tu cta c6c cd tl6ng. . Thang du v6n c6 phAn: ch6nh lOch do ph6t hdnh c6 phitiu cao hon mQnh gi6. Cric qu! dugc trich l0p vd srl dpng theo Di€u lQ C6ng ty' L4. 15. C0 tftc CO tric tluo.'c ghi nhfln ld ng ph6i tri khi cluo. c c6ng b6. Thu6 thu nh$p doanh nghiQP Chi phi thuii tlru nhfp doanh nghiQp bao g6m thuti thu nhfp hign hdnh vd thui5 thu nhfp hodn l4i' Thud thu nhQp hiQn hdnh Thu6 thu nhfp hiQn hinh li khoan thui5 ttuq-c tinh dga tr6n thu nhfp tfnh thu6. Thu nhfp tinh thuii ch€nh lQch so vOi fqinhuao k6-t"6r ld do dGu chinh c6c khoin ctr6nfr lQch t4m thbi gifra thue vi k6 tohn, ckcchi phi kh6ng duo.'c trir cflng nhu cti6u chinh c6c kho6n thu nhfp khdng phAi chiu thui! vd c6c khoin 15 efuo.'c chuYi5n. Thad fiu nhfip hodn lgi ranh nghi$p sE phii nQp hoic sE duo. c hodn l4i do Gi6 tri ghi sd cria tdi s6n thuti thu nhQp doanh ng nim tai chinh vd sE tlugc ghi gi6m d6n mirc dAm lgi ich cria mQt phAn hoacloin b0 tdi s6n thu6 thu nhflp doanh nghiQp hodn l4i chua dugc ghi nh4n t tai cninn vd duqc ghi nhfn khi chic chin c6 cl0 thu5 thu nhflp hodn l4i chua ghi nhfn ndy' Tdi sin thu6 thu nhdp hodn l4i vi thu6 thu nhfp tinh sE 6p dpng cho ndm tii s6n ttugc thu hdi hr thuii suAf c6 hGu lr,rc t4i ngdy ktit thirc ndm tdi cl Bin ciloki5t qud ho4t dQng kinh doanh ht khi li6t chri sd htu khi d6 thuti thu nh{p doanh nghiQp sE Nguy0n tic ghi nhfn doanh thu vi thu nhAp Doanh thu bdn hdttg hoti Doanh thu b6n hding h6a tluo. c ghi nhfln lJii phAn lon rfii ro vd lgi ich gin li€n voi viQc so htu cfing nhu quyi,n qu6n tli nanq lrla d6 duq.c "h;;6:r stt qtro.isudl ,,,uu,-ue kh6ng cdn tdn Ei viiu tti kh6ng ch6c ch6n d6ng k6 li6' quan ddn viqc thanh to6n ti6n, chi phi kdm theo hoiic khi ntug hang b6n bitr6 lai. 16. ldn6tb0phdnhgpthdnhvdphdirtwedqccitngv6iBdocaotdichinhl6nshqp 18 [...]... vdo Cdngty Cd phAnSomeco Giangld VND rs.839.278.000 ngiry Cdngty c6 phAns5 S+OOSS1Z98 31 th6ng.8 TheoGi6y chringnhflnttdnglqf doanhnghiQp Cdngf dAutu vio C6ngty COphan tu tinh ffoa ginlt ndm201d do SO-f6 hoach-vi-OAu "6p, 12 Tai \AID, tuongtluong 5l% v}ndiCu 19 thoi diOm31 thfung Hod Binh 7.650.000.000 Someco duong5I% v6ndieul0 vdo C6ngty VND, tucrng Cdngty dAdAutu ctfr7.650.000.000 ndm2 012, Hoi Someco. .. chirngnh4n cf[ng kf kinh doanhvd cl6ng thui! C6ng ty TNHH mOtthdnhvi6n s5 vi S0 K6 hoach DAutu TP.HdNQic6p,C6ngty dAutu ngdy 0104755407 15thdngOni 2010do \rND, tuongduong100% 5.000-000.000 Someco vdo C6pgty TNHH MTV Ky thu4tCdngnghQ VND, tuong 31 Tpi v6n diCu-l€ thd'irti6rn th6ng12 ndm2 012, Cdngf de dAutu ttri 5.000.000.000 Someco MTV Ky thuflt C6ngnghQ tluong 100%v5n dicu lg vdocdng ty TNIIH t2 Diu tu... phAn ngdy nghiQp C6ngty TNFIHmQtthanhvi6n s6 0104835162 TheoGi6y chirngnh4nddngkf doanh ty hoachvd DAutu TP.HdNQi c6p,Cdngty dAutu vio- COng 05 th6ng8 ndrn2010 do SOf6 100%vl5ndi6u lQ.Tai tlucrng \AiD, tucrng 5.000.000.000 TNHH fufV fo v6n Thiritk6 Someco \rND, tuongtluong100% fy 31 tlroi ctitim th6ng12 ndm2 012, C6ng da dAutu dti 5.000.000.000 Tu v6nThitit ki 5Someco vi5ndi6u lQvdo C0ngty TNHH MTV kj Theo... thul-6t minh B6o qio tiri chinh tOng hq'p (ti6p theo) (i) k1i ty ngiry TheoGi6y chri'ng nhfn ddngkf kinh doanhvd cl6ng thu€ COng c6 phAnsOqgOOZAZg26 ty 02 thane11 ndm 2007do Sd K6 ho4chvi Ddu tu tinh L4ng Son cAp,COng diu tu vdo C6ngty \AID, tucrng duong 56%vdn di6u 19.Tronghj C6 phAnNdng lugng SomecoI liL 52.640.000.000 12ndm2 012, CdngtydedAu C6ngtytt6tlAututl,Om5.82l.000.000VND.Taithoidi6m3lth6ng \rND,... 27107/2011 criaHQittong tuthem 5 .127 .725.000 Nflm Ly g6p phAnSomeco S6ngEi vOvipc ti6p tr,rc vi5nvio dg an Thriy diQn quin tri Cdngty C6 VND tsc L, Cdngty sEd6mnh{n vd tii5p g6ptodnb0 s6v6n cdn g6pthi6u ld 21.439.278.000 cria nhu vay sti vtin dAutu cria Cdngty vdo C6ngty C6 phAnSomeco cdn ac cOOOng l4i khdngeOp, \rND Tai thoi di6m 31 th6ng 12 ndm 2 012, C6ng$ de d6u tu Hd Giang ln 53.839.278.000 VND, tuong... vio c6ngty con SiittAunim ^r Gi6tri Sii luqng ula trl u0luqng 32.040.800.000 3.204.080 3 10 3 7 8 5 1 8 0 7 8 5 1 8 0 0 0 0 0 ng C6ngty Co ph6nNEngluo Someco (il) 33.150.000.000 3.827.72538.277.250.000 3315 .000 ftog ty C6 phan SomecoHd Giang (in) 7.650.000.000 765.000 7.650.000.000 C6ng ty C6 phen SomecoHod Binh S5cu6inlm ty C6ng TNIIH MTV Tu vrinfni6t t . con: C6ngty TNHH MW Ki thwfu C6ngnghQ Someco Cdng ty TNHH MTV Ttvtin Thiiit ki! Someco C6ng ty Ci phdn Someco Hod Binh C6ng ty CO phdn Ndng luqng I Someco C6ng ty Cii ph,6n Someco. c6ng ty con C6ng ty Co ph6n NEng luo. ng Someco 10 ftog ty C6 phan Someco Hd Giang (il) C6ng ty C6 phen Someco Hod Binh (in) C6ng ty TNIIH MTV Tu vrin fni6t t<t5 Someco. k6 tt ttAu ndm2 012 N5m 2 012 N5m 2011 I Luu chuy6n tidn tt hogt rlQng kinh doanh 1 Ti0n thu tir b6n hdng, cung cdp dlch vu vd doanh thu kh6c 0t 472.509.254 .127 788.220.97s.t88 2 Ti0n