c0NG Ty cd pHAN soMECo sOxc oA MST:54002 40s73 Dia chi: TAng 15 -Khu B - Toi nhd SOng Ea - My Dinh - Tir Li6m - Ha NOi Tel: 04.3.7.832.398 Fax:04.3.7.832.397 Nghy 31 thdng 12 nl.m 2012 A. l'ei sAn ngin h4n I.Ti€nvd cdc khodn tuong dtang tidn l. Tidn 2. Cic khoin tucrng duong tidn - 100 11n 111 112 v0l -,494.429.176.282 12.607.583.333 12.607.583.333 512.954.244.427 15.250.454.672 15.250.454.672 il. Ctic khodn itudu tu tdi chfnh ngdn han l. Ddu trr ng6n han 2. Du phdng girim gid chrirrg khoiin ddu tu ng6n han 120 121 129 .02v 10.277.200.000 10.277.200.000 II. Cdc kltodn phdi thu ngdn han L Phii thu ki6ch hang 2.Tritru6c cho ngudi b6n 3. Phei thu ndi bd ngin han 4. Phei thu theo tidn dd kdhoach hop ddng xAy dung 5. Ciic kho6n phei rhu kh6c 6. Du phbne ciic khoin phii thu kh6 dbi IJU 131 132 133 134 138 139 v03 297.125.549.085 265,619.909.160 20.328.645.343 14.759.278.463 -3.581.283.881 294.737.521.700 260.825.146.781 24j27.772A30 9.784.602.489 M. Hdng t6n kho 1. Hing tdn kho 2. Du phdns eiim eid hine tdn kho 140 141 149 v04 148.165.501.679 148.165.501.679 {79.658.450.347 179.658.450.347 V.Tdi sdn ngdn han khdc 1. Chi phf tri tru6c ngin han 2. Thue GTGT drro.c khdu trt 3. Thud vh ciic khoin kfirdc phii thu Nhd nudc 4. Tdi san ng6n han kh6c B. Tii sin dii han 150 15',1 152 154 155 200 v05 26.252.342.185 342.246.665 5.465.358.595 20.444.736.925 369.533.559.376 23.307.817.708 68.512.922 8.555.722.235 14.683.582.551 353.360.530.022 , Cdc khodn ptuii thu ddi han 1. Phii thu dii han cfra khdch hing 2. Vdn kinh doanh & don vi trrrc thu6c 3. Phei thu dii han nQi bQ 4. Phai thu dii han khiic 5. Du phbne phii thu dli han kh6 ddi 210 211 212 213 214 219 v06 v07 180.413.36€ 180.413.36€ ILTdi sdnc6'dinh L Tli sin c(i dinh hfru hinh - Nguy0n gi6 - Gi6 tri hao mbn lfly kd 2. Tii sin cd dinh thu€ Ai chinh - Nguy€n gi6 - Gi6 tri hao mbn lfly kd 3. Tii san cd dinh v6 hinh - Nguy€n gi6 - Gi6 tri hao mbn lfv kd 220 221 222 223 224 225 zzo 227 228 229 v.08 v.'os v.io 335.415.644.387 50.884.376.905 136.892.373.746 -86.007.996.841 1.650.694.950 2.175.809.000 -525.114.050 324.407.409.260 62.685.063.788 136.61 1.456.590 -73.926.392.802 1.662.786.900 2.175.809.000 -513,022.100 4. Chi phi x,iy Atns co bdn dd dans 230 v.1l 282.880.572.532 260.059.558.572 IIL Bdt d6ng sdn &iu tu - Nguy6n gi6 - Gi6 tri hao mbn lEv kd 240 241 242 v12 M. Cdc khodn ddu tu tdi chinh dii han 1. Ddu tu vio cOng ty con 2. Ddu tu vdo cOng ty liOn kdt, liOn doanh 3. Ddu tu ddi han kh6c 4. Du phdne ei6m ei6 chr?ns kho6n ddu tu ddLi han 250 251 252 258 259 v.l3 1.515.000.000 1.515.000.000 16.566.500.000 22.932.500.000 -6.366.000.000 V.Tdi sdn ddi han khd'c l. Chi phi tri trudc dii han 2. Tdi sin thud thu nhAp hodn I4i 3. Tii sin dii han kh6c 260 261 toz 268 v.14 v.2l 32.422.501.623 29.611.124.367 1.758.995.256 1.052.382.000 12.386.620.762 9.151.395.081 1.972.357.134 1.262.868.547 ,,:,',.,, ,,: ',: Tong cOng tii sdn , i250 ,, ,, 863'.962.735.658 ':: " 866;3'1.4;7114'449 Được ký bởi PHẠM ĐỨC TRỌNG Ngày ký: 20.02.2013 08:39 Signature Not Verified fr. .r\u uflat f,fa f Na E- t ^- 300 707.312.947.636 728.333.298.583 310 M4.000.250.947 510.936.563.473 rtv rtts4rt tl4ll 2.Phai ri ngudi b6n 3. Ngudi mua ffa tidn trudc 4. Thud vd c6c khoan phii nQp Nhi nudc 5. Phei tri cdng nhAn vi€n 6. Ciri phi phii trd 7. Ph6i tri n6i b6 qfhei tri theo tidn d6 kd hoach hop ddnc xAv dunp 311 312 313 314 315 316 317 318 v15 v16 vt7 191.919.670.941 86.660.663.268 22.607.304.383 44.247 .681.075 29.505.111.982 21.173.831.191 220.468.586.975 98.185.249.248 37 .134.111.947 31.554.426.232 45.497.729.049 29.422.267.533 ?._c4c klqrin phlii tri, ph+i nQp ngdn han khric 319 v.l8 47.485.962.867 35.345.673.164 PiluilB pnal rra ngan nan 320 13.619.293.653 I l. Quf khen thucrng, phric lgi 323 v22 -290.774.328 IL No dii han 330 263.312.696.689 217.396.735.110 l. Phei tra ddi han ngubi b6n 2.Phai tr6 dii han nQi b0 3. Phei tri ddi han kh6c 4. Vay vi no d)i han 5. Thud thu nhAp hodn lai phii tri 6. Du phbng tro cdp mdt vi6c lirn 7. Du phbng phii tri ddi han B. V6'n chri s& hiru 331 332 333 334 335 336 337 400 v19 v20 v2l v22 27 .068.361.877 199.960.000 215.653.695.392 1.599.441.791 18.791.237.629 124.713.098.524 252.460.000 215.476.730.532 1.667.544.578 115.928-402_528 I. V An chu sd htlu 1. Vdn ddu tu cira chfi s& htu 2. Th+ng du vdn cd phdn 3. Vdn kh6c cria chri s& hftu 4. Cd phi6u ngAn qu! 5, Ch0nh l6ch d6nh giri lai tii san 6. Ch€nh lcch tf gi6 hdi dorfl 7. Qu! ddu ru ph6r tridn 8. Qu! du phbng tii chinh 9. QuV khdc thudc vdn chir s6 hfiu 410 411 412 413 414 415 416 417 418 419 124.713.098.524 70.000.000.000 11.927 .177.227 -3.419.883.513 29.781.904.512 3.217.050.160 115.925.402.528 70.000.000.000 11.927.177.227 -3.419.883.513 28.134.070.881 3.032.736.270 10. I4i nhudn sau thud chta ptuin ph6i I 1. Ngudn vdn ddu tu xAy drrng co bin II. Ngu6n kinh phi vd qu! ktuic 1. Ngudn kinh phi 2. Nsudn kinh phi de hinh rhdnh TSCD 420 421 430 432 433 Y23 13.206.850.138 6.251.301.663 C. Loi ich cd ddne thidu sd 439 v.28 31.936.689.498 22.056.073.338 ' ,, ',: :Tdng cflng'nggdn vdn' ,'," ' ',l |,,'44A I 863;962,,7'35,658[ 866;314.774,449 cAc cui TrEU NGoAr B.{NG cAN odr rf roAN nfii .,,.Tn-tiJgIti iiilr:,6lfi5'' Tii sin thu6 ngoii Vat tu hing hod nhdn gifr hQi, nhAn gia cOng Hhng ho6 nhAn bdn hOi, nhAn kf grli Nq kh6 ddi da xr? ly Ngoai te ciic loai H4n mrlc kinh phf Ngudn vdn kh0u hao co bin L63,39 165,34 Hd ndi, ngdy 25 thdng 0l ndm 2013 .tr cL(M Ddc "'l ^An^, \o >/ uu rFArr lt cdxc rY cP soMEco sdNc oA Dla chi: TAng 15 - Tda nhd S6ng Di - Euong Ph4rn Hirng, M! Dinh, M6 Tri, He Ngi Tel: 04.3.7.832.398 Fax: 04.3.7.832.397 Phdn I - Lai.16 4 tA El t \ HOAT OoXC KINH DOANH Quf IV n6m2012 f'# NN Ouf IV . i;i.'llxiuuuii,l.1,, l.Doanh thu b6n hing vi cung cdp dich vu 2.C6c khoin giim tri (03=04+05+06+07) + Chidt khdu thuong m4i + GiAm gi6 hing bdn + Hing brin bi tra lei + Thud TTDB, thud xudt khdu phAi nQp 3. Doanh thu thudn BH vi cung cCp dich vu (10=01.03 4. Gid vdn hing b6n 5. Lqri nhuNn gQp BH vi cung cdp dich vu (20=10-11) 6. Doanh thu ho4t dOng tAi chinh 7. Chi phi thi chinh Trong d6: Chi phf l6i vaY 8. Chi phi b6n hhng 9. Chi phf qu6n If doanh nghiQP 10. Lryi nhuin thudn tir ho4t tlQng kinh doanh 11. Thu nhap kh6c 12. Chi phi kh6c 13. Lgi nhuin khric (40=31'32) l4.Phdn lqi nhu4n ho{c 16 trong C0ng ty liOn k6't 15. Tdng lqi nhuAn kd to6n trudc thud (50=30+40+4L) 16. Chi phi thudTNDN hiQn hirnh 17. Chi phi thudTNDN hodn lai 18. Lqi nhuAn sau thudTNDN (60=50'51) 19. Lqi ich cd dOng thidu sd 20. Loi ich cia C0ng tY (60'70) zl.Lei co bin tron cd phidu 1 2 4 o I 10 11 20 21 22 23 24 25 30 31 32 40 41 50 51 52 60 70 80 90 VI.25 v1.27 vt.26 VI.28 VI30 62.928.044.256 62.928.044.256 36.064.481.875 26.863.562.381 15.531.150 15.268.06838r 15.r31.144.95r 7.480.606.303 4.130.418.847 328.121.568 392.3'78.198 .64.256.630 4.066.L62.2r7 994.266.384 3.071.895.833 278.334.066 2.793.561.767 399 151.977.103.455 1,t06.044.440 1.106.044.440 150.871.059.015 115.211.941.090 35.659.L17.925 6E.298.17L 18.223.830.353 13.336.046.687 8.209.026.493 9.294.559.250 189.642.651 294.250.907 -t04.608.256 9.189.9s0.994 1.708.036.490 7.481.9L4.504 L.2L8.471.440 6.263.443.064 895 269.196.570.234 2.760.L09.039 2.760.rO9.039 266.436.46L.t95 174.550.705.091 91.885.756.104 L08.776.7U 42.728.002.292 42;189.r38.862 32.447.783.249 16.8L8.747.287 423.L75.771 2.32t.374.429 .1.898.198.658 t4.920.548.629 3.888.827.527 213.361.878 10.818.359.224 r.674.828.020 9.143.53r.204 1.306 398.806.800.283 2.304.660.039 2.304.660.039 396.502.L40.244 285.248.520.736 111.253.619.508 4.470.656.9t7 61.161.564.174 57.723.073.441 34.I12.514.952 20.450.L97.299 258.9'36.451 1.304.449.2I7 -1.045.5L2.766 19.404.684.533 4.t36.820.559 129.207.018 15.138.656.9s6 3.539.47L.646 11.599.185.310 L.657 c0Nc rY co puAN so co sONc oa Dla chi: Tdng t 5, khu B Toi nhd S6ng Dd - Ducmg Ph4m Hirng, M! Dinh, Ha Noi Tel: 04.3.7.832.398 Fax: 04.3.7.832.397 (Ndm 2012 Theo phuong phAp tryc tiiip) STT Chi ti6u Mi sd Luy k6.tt tldu n5m 2012 N[m 2012 Ndm 2011 I Luu chuy6n fidn tir ho4t dQng kinh doanh 1 Tidn thu tir b6n hdng, cung c1ip dlch vq vd doanh thu kh6c 01 64t.920.199.134 939.r33.616.664 2 Ti6n chi trf, cho ngudi cung c6p hdng ho6 vd dich vu 02 -r43.522.199.93r(rss.279.449.0r4" a J TiAn chi tri cho ngudi lao tlQng 03 -84.496.039.368 (56.09s.986.43 5) 4 Ti6n chi trilldivay 04 -37.381.012.02:(64.948.794.786] 5 Ti€n chi nQp thu6 thu nhpp doanh nghiQp 05 -445.953.598 -2.st5.209.412 6 Ti6n thu khric tu ho4t dQng kinh doanh 06 tt9.703.248.738 203.211.s91.381 7 Ii€n chi kh6c cho hopt dQng kinh doanh 07 -327 .025.417.341 (563.843.010.036) Lru chduydn tiin thuiln th hogt ilQng kinh dounh 20 168.752.82s.609 299.662.758.362 il Luu chduy0n tidn thufln tft ho4t tlQng tIAu tu 1 Tffi chi rn* sfm, x6y dgng TSCD vd tdi s6n ddi hpn kh6c 2l -t.579.875.333 (78.3s9.49r) 2 Ti6n thu tir thanh ly, nhugng b6n TSCD vd tdi sAn ddi han 22 7.909.085 a J Ti€n chi cho vay, mua c6c cdng cp ng cria tlon vi kh6c 23 c __ _l 4 ffilpicdngcPngctadonvi 24 ( c 5 TiAn chi tlAu tu g6p vt5n vdo don vikhrlc 25 0 6 Ti6n thu trOi OAu tu g6p v5n vdo dcrn vikh6c 26 C 7 TiAn thu ldi cho vay, c6 tri'c vd lgi nhufln dugc chia 27 93.430.37C 488.483.152 30 -1.478.535.872 410.12s.661 3l 5.127.2s0.00c 9.414.600.00c I 2 TGn ttti tta v6n g6p cho ciic chri so hfru, mua lpi cO ohi6u a^ JL 0 3 Ti€n vay ng6n h4n, dii h4n nh6n duoc TiAn chi tri no g6c vaY 33 34.968.456.00C 56.663.504.723 34 -2r0.012.867 .07C 4 STT Chi ti6u Me sii Luv k6 til tIAu ndm20l2 Ndm 2012 Nim 2011 5 Ti6n chi tri ng thu6 tdi chfnh 35 c 6 CO tfc, lgi nhuOn ddftecho chri sd hfiu 36 c Luu chuydn tiin thu6n til hoqt itQng tdi chtnh 40 -169.917.161.076 -ss0.776.464.843 Luu chuy6n ti6n thuAn trong k! 50 Q.642.87r.339" -30.703.582.82( Ti6n vir tuong tlucrng ti6n tliu kj' 60 15.250.454.672 45.954.037.492 Anh huong cria thay d6i ty gi6 h6i do6i quy d6i ngo4i tc 6l 0 0 n0n ve tuong ttuong ti€n cuiSi ki'(50+60+61) 12.607.583.333 15.250.454.672 25 thdng 01 ndm 2013 CONG TY s0Mtrc0 'qt El t*\ v c6r'tc cd pniru soMEco sOnc on Dia chi: Tdng i5 - Tod nhd Sdng Dd - Dubng Ph4m Hing - M! Dinh - Ttr Li6m - Ha NQi eAo cAo rei c Hqp*rcr Cho n6m tii chinh k5t thuc ngiy 3l thilng 12 ndm20l2 Nlm 2012 B5o c6o tdi chinh ho.p nh6t cria C6ng ty C6 phAn Someco S6ng Dd cho n[m tdi chinh k6t ttrric ngdy 31 tlthng 12 r.ftm2012 bao g6m 86o c6o tdi chinh cira C6ng ty C6 phAn Someco Sdng Di (Cdng ty me) vi c5c Cdng ty con (ggi chung ld Td hqtp Sorneco)' r. Dac DrEM HOAT DQNG CUA TO rrgP SOMECO 1. Ilinh thfrc s& hiru vi5n : C6ng ty c6 phAn 2. Linh vr;c kinh doanh : SAn xu6t, gia cdng vd lip dlt c6ng trinh 3. Ho4t tlQng kinh doanh chinh trong k] : lep dflt c6c thitit bi cho c6c c6ng trinh xdy dgng; Dric sit th6p, kim lopi mdu; Xdy dgng cdng trinh k! thuft (cdng nghiQp, tlutrng ddy vd tram bi6n thti ddn 500KV); Sin xuAt, mua b6n khi 0xy; Nh4n ny th6c dAu tu ctr-cilctd chirc vd c6 nhAn. 4. Tdng sii cic cdng tY con : 05 Trong d6: Sr5 luo. ng c6c cdng ty con clugc ho. p nh6t: OS 5. Danh sfch cfc cdng ty con quan trgng tluqc hgp nhAt TOn c6ng ty Cdng ty C6 phAn Someco Hd Giang C0ng fy CO phan Ndng luqng Someco I C6ng ty TNHI{ MTV K! thuQt Cdng nghQ Someco C6ng ty TNHH MTV Tu vAn fnitit t<6 Someco C6ng ty C6 phin Someco Hda Binh Th6n Nflm Choong, xd. Quing Nguydn, huyQn Xin MAn, tinh Hd Giang BAn D5ng M6c, xd Quf Hda, huyQn Binh Gia, tinh LPng Son SO i4 ld iC Trung Y6n, Phudng Ydn Hda, qu4n CAu Gi5Y, TP. HdNoi Plrdng 1004, TAng 10, CT4, Khu D6 thi m6i M! Einh, Tir Li€m, HdNQi Dud'ng LC Thanh T6.ng, Phudng Hftu Ngh!, thdnh Phd Hda Binh, tinh Hda Binh T! tQ quyin bi1u quydt s6% t00% r00% 100% t00% 5r% Bdn thtrydt minh ni.v ld n1t bO phdn hqp thdnh vit phdi du'p'c dpc citng v61 Bdo cdo tdi chinh hqp nhlft 5r% I c6tuc cd pnhn soMEco s6ltc oA Dia chi: TAng I 5 - Khu B - Toa nhe Sdng Ed - Ph4m Htng - My Einh - Ttr Li6m - HA N6i BAo cAo rAI cHiNH HqP NlrAT Cho nim tii chinh k6t thric ngay 31 th6ng 12 ndm20l7 Bin thuy6t minh 86o c6o tiri chinh hgp nldt Giiip theo) l. Ndm tii chinh Ndm tdi chinh cta C6ng ty Uit aAu tu ngdy 01 th6ng 01 vi ktit thric vio ngdy 31 th6ng 12 hdng ndm' Don vi tidn tQ sfr dgng trong k5 toin Don vi fiAn t€ sri dpng trong k6 to6n ld DOng ViQt Nam (VND). cHUAN MtI. c vA cnf EQ KE roAN Ap nUNc ChuAn mqc vir ch6 dO kii todn 6p dgng Biio c6o tdi chinh ho.p nhAt gifra ni6n dQ duo. c lfp theo hu6ng ddn cria c6c chuAn mr,rc k6 to6n vi CnA AOKA .an O*nt nghiep Vigt Nam rlusc tan hinh theo Quy6t dlnh s5 L512OO61QD-BTC neefv 20 th6ne3 n6m 2006!iaBQ tru6ng BO Tei chinh cfing nhu c5c thdng tu hudng d6n thuc hiQn "tuin rnu" nI cn6 AO k6 toAn cria B0 Tdi chinh. Tuy6n bii vd viQc tuAn thfr chuAn mgc k6 todn vi cn6 AQ k6 todn Ban Gi6m eltic dim bao dd tu6n thri dAy dri y€u cAu cria c6c chuAn muc kti to6n vd Ch.i dO t<6 toan Doanh nghiQp Viqt Nam clugc ban hdnh theo Quyt5t ttinh sd 15120061QD-BTC ngiry 2! th6ng 3 ndm 2006 cria BQ tru6ng BO Tni chinh cfing nnu.a. th6ng tu hu6ng ddn thgc hien chuAn myc vd "fte JOIC,";; "i" BO T;i chinh trong vigc l6p 86o c6o tdi chinh hqp nh6t gita ni6n d0. Hinh thrfrc k5 toin 6p dgng C6ng ty sri dgng hinh thirc tti toan nhft lcf chung tr6n m6y vi tinh. cAc cnilru sAcH rn roAN Ar oqnc Co s0lflp B6o c6o tii chfnh hgP nh6t 86o c6o tii chinh ho.p nh6t dugc lpp tron co so k6 toan d6n tich (tru c6c thdng tin li€n quan d6n cr{c ludng tidn). Co sO hgp nhft 86o c6o tdi chinh trgp nhft bao gdm 86o c6o tai chinh cira Cdng ty C6 phen Someco-Sdng Ed (C6ng :hiu sg kiOm so6t cria cdng ty mq. SU kiOm so6t t6n ti€p chi phOi c6c chinh s6ch tdi chinh vd ho4t dQng r c6c hoat dQng niy. Khi d6nhgi6 quyAn kitim so6t ;c6 hiQu h,rc haY sE dugc chuY6n d6i' K6t qui ho4t dQng kinh doanh cria cac c6ng ty con dugc Tlu lai hodc b6n tli trong ndm clugc trinh bdy trong B5o c5o t<i5t qua hoat dong f.i"f,'io-ft hqp nhAt tu ngdy mua ho{c cho dtSn ngdy b6n khoAn clAu tu d c6ng tY con cl6. Trgng ts.rng ho.p chinh sach ki5 tor{n cria c6ng ty con kh6c vtri chinh s6ch ki5 to6n cria 6p dpng th6ng nhAt trong Td hqp thi Bao cao tai cninn c|ia cgne tY con sd c6 nhirng di6u chinh thich hqp tru6'c khi sir dpng cho viQc lap B6o c6o tdi chinh ho'p nhdt' j IIL 1. 2. 3. rv. t. Bdn thuydt minh ndy ld n6t bO ph1n hqp thanh vd phii duqc dpc cilng vdi Bdo cdo tdi ch[nh ho' p nhiit c6t'tc cd PnAr,r soMEco s6ruc on Diachi: TAng 15 -KhuB - Tdanhd S6ngDi -Ph4in -h'{yDinh- TirLi6m -HaNQi BAo cAo ret csittn HOP NHAr Cho ndm tAi chinh ktit thric ngdy 3l thring 12 nim 20i2 Bin thuy6t minh Brio c6o tiri chinh hg'p nhit (tiiip treo) 3. 4. Sti du c6c tdi khoin trdn Bing cdn il6i kt5 to6n gtrta clc cdng ty trong cirng T6 hgp, c6c giao dich nOi bQ, cilc khoin hi nQi bQ chua thgc hiQn phat sinh tir c6c giao dich niy tluo. c lo4i tnl khi lfp B6o c6o tdi chinh hqp nhAt. C6c khoin 15 chua thgc hiQn ph6t sinh tu cr{c giao dich nQi b0 cflng duo. c lo4i b6 tru khi chi phi tpo n6n khoin t5 AO nrOng th6 thu hdi eugc. Lgi ich cria c6 d$ng thi6u sO tn6 hiQn phen lqi nhuan vd tdi san thuAn cria c6ng ty.con kh6ng nim biy d mpc ri€ng tr€n 86o c6o ktit qu6 lloat dQng rhAt. tqi ich cria c6 d6ng thi6u s6 bao gOm gi6 tri kinh doanh ban dAu vi phAn lgi ich cria c6 tl6ng r ngdy hq'p nhAt kinh doanh. C6c khoan l5 tuong hAn vl5n cria hg trong vtin chtr sd hftu cria c6ng ty n kni cd cl6ng thi6u sti c6 nghia vp rang buQc vd c6 khi n[ng bir dip kto6n 15 d6. Tidn vi tucrng tluong tidn Tidn vi c6c khoin tuong rluo-ng tiAn bao gdm tiAn m[t, tiAn grii ngdn lTg:]ie".d?ng chuy6n vi c6c khoin ctAu tu ngin h4n c6 thdi han thu h6i hodc d6o h4n kh6ng qui 3.th6ng k0 tu ngiy mua, d6 lirg'"i"VA" AOI rf,e.t t"6t luo-ng tien x5c ctinh cfing nhu kn6ng c6 nhidu rrii ro trong viQc chuy6n dOi tha*r tien. Hing tdn kho Hdng tdn kho ifucy. c x6c cllnh tr6n co sd gi.6 g6c. Gi6 g6c hang t6n kho bao g6m chi phi mua, chi phi .# Ei15" "a cac cni o* i* quan tryc ii6p-r,rra. ph6i sinh do c6 tluqc hdng tdn kho o dia di6m vi tr4ng th6i hipn tai. Hdng tdn kho cluo. c hpch todn theo phuong ph6p fe khai thulng xuyen' Tri gi6 hdng t6n kho cu5i kj, cluo. c tinh theo phuong phSp binh quAn gia quy€n' Dg phdng gi6m gi6 hdng t6n kho clugc ghi nhan khi girl g6c l6n hon gi5 tri thuAn c6 th6 thuc hign rlugc. Gif hithu6n cO tfi6 thuc hisn euqc ta giitbhnu6c tinh cria hdng tdn kho tru chi phi udc tinh d6 ilonn thanh san phAm vd chi phi u6'c tinh cAn thi6t cho vipc ti€u thU chring. Cr{c khofln phii thu thuong m4i vi phii thu khfc c6c kho6n ph6i thu thuong m4i vi c5c khoin ph6i thu khSc duo. c ghi nhfn theo h6a don, chirng tir' Dg phdng ph6i thu kh6 ddi ttugc ldp dga vio drinh gi6 vc tcna nSng thu hdi cfia tung kho6n no. ' Tii sf,n cii Aitttt hfru hinh t hao mdn lfiy kti. Nguy6n gi|tii san c6 dinh bao i sin c5 dlnh tinh dtSn thdi tliiim dua tii sin d6 vdo sau ghi nhan ban dAu chi dugc ghi tdng nguyOn gi6 r teng tqi ich kinh t6 trong tuoxg lai do sri dgng tii t duo. c ghi nh{n ld chi Phi trong kj" Khi tai s6n c5 dinh duqc b6n hay thaxh li, !9uy6n gi6 vi khAu hao lfly ki! dugc x6a s6 vd bAt k! r.rr"a, ldi ld ndo ph6t sinh do viQc rhanh ly dAu dugc tinh vdo thu nhflp hay chi phi trong hj'' Bdn thuydt minh nay ld m1t bO phdn hqp thdnh'vd phai dro. c doc cilngvoi Bdo cdo tdi chinh hgp nhdt c6nc cd pnAnr soMEco s6r.rc oA Eia chi: TAng I 5 - Khu B - Toa nhd Sdng Dd - Ph4m Hirng - Iv{i D:nh - Tt Li€m - Ha Nqi sAo cAO TAI CHiNH HOP NHAT Cho ndm tii chinh kiit thric ngdy 3l thing 12 ndm20l2 Bin thuyi6t minh B6o c6o tii chinh ho.'p nh6t (ti5p theo) Tii sin cO Ainn dugc kh6u hao theo phuong ph6p ttudng thing dga tr€n tinh. 56 ndm kh6u hao cira cilc lopi tdi s6n cO ai*r nhu sau: Loai tdi s6n cd tlinh Nhd cri'a, vQt ki6n trric M6y m6c ve thi6t bi Phuong tiQn vdn t6i, truyAn d6n thitit bi, dgng cu quAn lf Tii san c5 dinh kh6c thdi gian hfru dpng uoc ^A so nam *-* 05-10 06-10 03-08 2,5 Fl Tii sin cii Ointr v0 hinh Gid tri thtong hiQu SOng Dd Gi6 tri thuong hiQu S6ng Dd dusc xac cllnh bing 5% vtin tti6u 19 :* 96lg- y C6 ph?" l?:?"' SOrg-Oa UreJquy6t dinh's5 294TC1IIDQT ngdy 25 th1ngs {- 2004 ciaHQi ddng qu6n tri Tdng COG ty S6ng Dn khi x6c dinh gi6 tri doanh nghiQp dO c6 phAn h6a. Gi6 tri thuong hi€u Sdng Dd tlugc kh6u hao trong thoi gian 05 n6m. Quyin sir dqtng itiit oorcn sri duns d6t ld toin bO c6c chi phi thuc tii cdng ty tld chi ra c6 li6n quan tr.uc titip t6i ait sri #ffiif,;: i;#;;;6 .o q"ve" ',i dpng e6t, Jrri pni cho tt€n bir, gi6i ph6ng *4'b."Tt:,'?" 6ft;ft,-ie-prri*0" ua euv6n sfr dpng dAt kh6ng x6c dinh thdi han kh6ng du-o.c tinh khdu hao. Chi phi tli vay chi phi di vay clugc ghi nhan todn bo vdo chi phi trong kj'. Trubng hqp chi phi tti vay li6n quan truc ti6p rl6n vi.c ddu"tu x^y dgng hoflc s6n xu6t tai sin dd dang cAn c6 mQt thgi giit dt dei (tr6n ;;tdfi6 ;;;t;"" vdo sfr dpng theo mpc dich ctinh tru6c ho.c ban thi chi phi cli vav ndv tlusc v5n h6a. Diu tu tii chinh C6c khoin dAu tu vdo chring kho6n vi dau tu kh6c ttu-o. c ghi nh4.n theo gi6 gOc' Dr,r phdng giim giitchring kho6n dugc lfp cho tirng lo4i chring kho6n dugc mua b6n tr6n thi huone vd c6 gi6 th! trudng gia-"ro v6i gi6 dang hach torin tr6n si5 s6ch. Gi6 thi truong lim cdn cir xem xdt trich ldp dg phdng ducv. c x5c dlnh nhu sau: . D5i v6,i chring kho6n d6 ni6m y6t trcn so giao dich chirng kho6n HnNoi (HNX) li gi6 giao dich binh qu6n tpi ngdy trich l4p dg phdng' . D6i v6i chimg kho6n dd ni6m ytlt trC., S& giao dlch chimg kho6n TP' H6 Chi Minh (HOSE) ld gi6 tl6ng cria t4i ngdy trich lap dU phdng' . D5i v6'i chirng kho6n dd tl6ng lqi giao dich tr€n thi truong giao dich cria c6c c6ng ty tl4i chring "h;;;it;tei iitpc".l li gi6 giao dich binh quin hon hQ thdng tai ngdv trich lip du phdng' . Diii v6{ chimg kho6n chua dlng hf giao dich d thi tnrong giao dich cria cic cdng ty tl4i chring ld gi6 trung binh tr€n co sd gi6 giao dich ao tOi tt i6u ",iu 3 cdng ty chimg khoan c6ng bd tai ngiy l4p dg phdng. 9. Bdn thuy€t minh ndy h m1t bO ph1n h.op thdnh vd phdi daqc doc cilngvoi 86o cdo tdi chinh ho' p nluit Eia chi: Tdng l 5 - Khu B - Toa nhd S6ng Ed - Ph4m Hirng - My Dinh - Tir Li6sl - Ha Noi eAo cAo rAr criNH HQP NHAr . D5i v6i chrilg kho6n ni6rn y6t bi htry giao dich, ngirng giao dich k6 tir ngdy giao dich thri s6u tro dihgi6tris0s6cht4ingdylapB6ngc6ntt6ik€to6ngdnnh6t. Dg phdng t6n thS,tcho c6c khoan dau tu tii chinh vho c6c t6 chric kinh tti kh6c tlucv. c trich lfp khi .a. ia .rri. kinh t6 ndy bi 16 (trtr trudng ho.p 16 theo k6 ho4ch tI[ tlugc x6c tlinh trong phuong 6n kinh doanh tru6; kh;;A" *i "oi mftc trlch gp tuong rlng v6i ty lQ g6p v5n cta c6ng tv trong cic t6 chric kinh tti ndY. Khi thanh lf mQt khodLn dAu tu, phAn ch€nh lQch gita gi|trithanh lf thuAn vi giStti ghi s6 ttugc hach toSn vio thu nhfp ho[c chi phi trong ki'' 10. Chi phi tri trufc diri h4n C6ng cg, dgng clt c6c c6ng cp, dpng cp dd rlua vdo sri dung tlugc ph6n b6 vdo chi phi trong lci'theo phuong ph6p tfulng thing v6i thdi gian phAn b6 khdng qu6 02 ndm' Tiin thu| vdn Phdng trd trwtc Tidn thu6 v[n phdng tri tru6'c ttrc trign khoAn tidn thuO dd tri cho phAn diQn tich dang sri dpng' Ti6n rhu6 vln phong aoq, phan bis theo thdi han thu6 quy dinh tr6n hqp d6ng thu6' Tiin thuA iliit trd trrdc TiAn thu€ d6t tri tru6c th6 hiQn khoan riAn thuo a[t aetri cho pnan d6t dang sri dung. TiAn thu6 etAt ;;;;ffit b6 tt "o tt'oi hpn thu6 qui ttinh tr6n hep d6ng thu6 dA' Chi phi gidi Phdng m(t bdng Chi phi gi6i ph6ng mat bing ds 6n m6 d6 Hodng Vdn Thu phuong pftaf A"*g thing vdi thbi gian phfln bd ld 02 ndm' cluo. c phAn bO vio chi phi trong ki'theo 11. Chi phi phii tri Chi phi phii tr6 rluo.'c ghi nh6n dga tr€n c6c udc tinh hqp li vC s6 tien phii tri cho c5c hdng h6a, dich vu dd st dgng hong kj'. 12. Trich I$p quf dg phdng trq c6p m6t vigc litm nim 2003 cria BQ Tdi chinh' Trulng hqp qui cho ngudi lao tlQng th6i viQo trong nim thi ph6 Theo Lu|t b6o hi6m xd hOi, k€ tu ngny 01 thl [...]... trir doanh thu: - Gidm gid hdng bdn 269.196.570.2 34 4.030. 844 .062 265.165.726.172 2.760.109.039 Nim trudc 398.806.800.283 9.915.7 64. 916 7 .48 2.709.396 379.921 .44 2.995 1 .48 6.882.976 2.3 04. 660.039 2.3 04. 660.039 266 .43 6 .46 1.195 396.s02. 140 . 244 4. 030. 844 .062 262 .40 5.617.133 9.915.7 64' 916 7 .48 2.709.396 377.616.782.956 1 .48 6.882.976 Nim naY Doanh thu thuAn N[m trufc Trong d6: Doanhthu thudnbdnvQttu, hdngh6a Doanhthu... PhAi Phi kinh doanhchfng khoSn - 42 .789.r38.862 6.167. 940 .000 -6.366.000.000 136.923 .43 0 Nlm trufc 57.723.073 .44 r 3 .120 .000.000 318 .49 0.733 42 .728.002.292 6r.L61.s 64. 1 74 Nim nay c0ng Nlm trudc Chi phi quf,nlf doanhnghiQP 25r.4r9.169 20.217.0r0.996 1.5r 2.52r 735 36s .41 8.s52 892.081.708 40 . 246 .008 _ 81.283.801 3.5 5.03s .48 0.718 5.072.382.776 32 .44 7.78s. 249 s .43 8.570.885 s. 646 .665.068 34. 112. 5t4.952 16.261.3 34. 6 54. .. ngin h4nc5ct6 chircvd ci nhAn 3 .121 . 231. 267 1s6.767. 142 . 312 t29.j,i,8.5 94. 213 L 10. 5 312 1.805 1 .42 2.972.116 t 3.778.235.615 13.783.7 14. 359 1.910.739.819 42 .87r.3 84. 0 14 2. 240 .000.000 Vay dii h4nd6nh4ntri r9r.9r9.670.94r COtg 15 Thuii vir c6ckhoin phii nQpNhir nufc 56 tlflu nlm 49 .238.325.227 14. 463.119 .43 6 220 .46 8.586.975 sii ae nQP SiiphninQp trong ki t.otg-ki.- 55cudinim 30.236.9 94. 3 94 37595 948 27 I... thuC 3 ty COne TNI{I{ DiQnXekaman - tiAn irng ho.p thAu ddnit6ne HuY thu PhAi 6ngHodngQuang Phdithu kh6c c0ng 1.553.617.910 t38 .46 9.3 84 30 .49 4.925 88.817.500 S5tliu n[m 4. 5n,332.728 t0.739 .121 . 944 15.2s0.4s4.672 Sii tIAunlm r.016.785. 649 t20.618. 643 42 .41 5.000 43 .235.867 18.103.587 339.r41.906 262. 940 .850 1.232.000.000 r.232 000.000 6.r43.301.295 6. 143 .30r.295 370.000.000 4. 845 . 331. 956 14. 759.278 .46 3... nhdnphii nQpt4i Ldo TiAnluong HQid6ngquin tri vd Ban ki6m so6t 3.266.295.90r 14. 491. 343 .673 r.097.09s .45 7 1.013.02s.296 rr. 944 .697.960 3.009.875.233 91 .44 5.999 303.965. 212 1.150.000.000 2.160.909.r56 SiirIAunlm 2 .42 3.761.866 6.753.859.s67 537.625. 349 378.36r.77s 12 r 0 7 5 1 3.1 7 7 545 .082.888 2 04. 6 84. 499 208. 948 .r27 2.292.800.000 2.25s.399.005 1. 044 .328. 231 300.000.000 300.000.000 573 .40 0.000 171.602.196... doanh Cdc khodndiiu chinh tdng Cdckhodndiiu chinhgidnt T6ngthu nhfp chiu thu6 thutithu nhfp doanhnghiQp Thu6suAt dg Thuiffiu nhQpdoanh nghiQp tlnh phdi nQp ilwgcmi6n,gidm Thudftu nhQpdoanhnghiQp T6ngchi phi thu6thu nh$pdoanhnghiQp hinh hiQn 14. 920. 548 .629 Nim trudc 19 .40 4.6 84. 533 3.061.592.953 L488.208.99I 853 .44 7. 512 1s.55s .310 .108 25% 3.888.827.527 3.888.827.527 4. 0 64. 821 .46 5 (r.003.228.s12) 22 .46 6.68r.809... Sdtliu nim 6. 746 .270. 740 47 8.000.000 2.0 24. 4 54. 860 74. 644 .8 64. 621 t21.591.970.17r 76. 344 .8 64. 621 328.000.000 2.390.000.000 2.075.625.000 22 Dr; phdngtrg cdp mft viEcli,m Sti dAunem Sti trich lfp bd sung SOaa cfri Sd cudi nlm voi Bdo cdo tii chinhhgPntuit minhndyld m1t b6 ph7n hqp thdnhvdphdi daqc dpccitng Bdn thuydt 2.075.62s.000 2r5 .47 6.730.532 1.667. 544 .578 4. 086.837 72.189.6 24 t.599 .44 1.791 { e{ ra... 30.236.9 94. 3 94 37595 948 27 I 13 0 s2 .45 0.2 712. 244 .8.95 Thu6GTGT hing b6n nOidia 2r.7 5.753.361 Thu6xu6t,nh4pkhAu 3.888.827.527 Thutlthu nhfp doanhnghiQP 8.373.906.29s 0 5753361 Lt.816.780.2 24 44s953s98 1527 2310 2.r93.906 .45 6 0 163.233.000 163.233.000 thu Thui5 nhfp c6 nhdn t .42 8.069.667 7 8 1 1 0 9 0 9 9 Cdclopi thu6kh6c C0ttg Sii tlAu nim 4 4.389.807.09 64. 247 .681.075 17.083.061.938 31. s 54. 426.232 Thudgid tr! gia... r41.257.020.117 148 .165.501.679 Chi phi tri trudc ngin h4n Sii cu6i nlm C6ngcu dpngc1t Tidnthu6vln Phdng Chi phi kt6c c0ng 36. 43 1. 859 262.708.000 43 .106.806 342 . 246 .665 Thi sin ngin h4n kh6c C6ckhoin cAmc6, ky qu9,k1icugcngin h4n cOne I7L798.323.088 t7.777.282.075 2.667 .45 4.850 20 .44 4.736.92s dpc phyn hqp thdnhvdphdi du'p'c cilngvoi Bdo cdo tdi chinh Bdn thuyit minhndy ld myt bO r79.658.4s0. 347 S5dAunnm 42 .47 6.8r7... dii h4n Ld khoin dg phdnggi6mgi6 dAutu c0 phitiu' 11 Chi Phi tri trufc dAi h4n Sii tliu nlm Ting trong ki' K6t chuy6nviro chi phi SXKD trong k) 56 cuiii nlm Ti6n thu6dAtXu6ng co 233.0 24. 044 s.350.028.275 8 5 8 3.052 .319 khi DdNing 63.361.001 240 . 148 . 140 72. 546 .572 249 .333.71r cu Cdngcg dPng ThuO trU sd tod nhd 19.723 .48 4 .3 14 19.7s8.270.000 34. 785.686 HH4 278.032.233 1.568.896.180 381.863.207 r .46 5.065.2{6 . dunp 311 312 313 3 14 315 316 317 318 v15 v16 vt7 191.919.670. 941 86.660.663.268 22.607.3 04. 383 44 . 247 .681.075 29.505.111.982 21.173. 831. 191 220 .46 8.586.975 98.185. 249 . 248 37 .1 34. 111. 947 31. 5 54. 426.232 45 .49 7.729. 049 29 .42 2.267.533 ?._c4c. phidu 1 2 4 o I 10 11 20 21 22 23 24 25 30 31 32 40 41 50 51 52 60 70 80 90 VI.25 v1.27 vt.26 VI.28 VI30 62.928. 044 .256 62.928. 044 .256 36.0 64. 481.875 26.863.562.381 15. 531. 150 15.268.06838r 15.r31. 144 .95r 7 .48 0.606.303 4. 130 .41 8. 847 328 .121 .568 392.3'78.198 . 64. 256.630 4. 066.L62.2r7 9 94. 266.3 84 3.071.895.833 278.3 34. 066 2.793.561.767 399 151.977.103 .45 5 1,t06. 044 .44 0 1.106. 044 .44 0 150.871.059.015 115.211. 941 .090 35.659.L17.925 6E.298.17L 18.223.830.353 13.336. 046 .687 8.209.026 .49 3 9.2 94. 559.250 189. 642 .651 2 94. 250.907 -t 04. 608.256 9.189.9s0.9 94 1.708.036 .49 0 7 .48 1.9L4.5 04 L.2L8 .47 1 .44 0 6.263 .44 3.0 64 895 269.196.570.2 34 2.760.L09.039 2.760.rO9.039 266 .43 6 .46 L.t95 1 74. 550.705.091 91.885.756.1 04 L08.776.7U 42 .728.002.292 42 ;189.r38.862 32 .44 7.783. 249 16.8L8. 747 .287 42 3.L75.771 2.32t.3 74. 429 .1.898.198.658 t4.920. 548 .629 3.888.827.527 213.361.878 10.818.359.2 24 r.6 74. 828.020 9. 143 .53r.2 04 1.306 398.806.800.283 2.3 04. 660.039 2.3 04. 660.039 396.502.L40. 244 285. 248 .520.736 111.253.619.508 4. 470.656.9t7 61.161.5 64. 1 74 57.723.073 .44 1 34. I12.5 14. 952 20 .45 0.L97.299 258.9'36 .45 1 1.3 04. 449 .2I7 -1. 045 .5L2.766 19 .40 4.6 84. 533 4. t36.820.559 129 .207.018 15.138.656.9s6 3.539 .47 L. 646 11.599.185 .310 L.657 c0Nc. hfiu 41 0 41 1 41 2 41 3 41 4 41 5 41 6 41 7 41 8 41 9 1 24 .713.098.5 24 70.000.000.000 11.927 .177.227 -3 .41 9.883.513 29.781.9 04. 512 3.217.050.160 115.925 .40 2.528 70.000.000.000 11.927.177.227 -3 .41 9.883.513 28.1 34. 070.881 3.032.736.270 10.