BCTC Vinamilk 2011 Conso VN Audited

CNG TY C PHN SA VIT NAM
BO CO TI CHNH HP NHT
CHO NM TI CHNH KT THC NGY 31 THNG 12 NM 2011

BO CO TI CHNH HP NHT
NI DUNG
TRANG
Thng tin v doanh nghip
Bo co ca Ban iu hnh
Bo co Kim ton
Bng cn i k ton hp nht (Mu s B 01 DN/HN)
Bo co kt qu hot ng kinh doanh hp nht (Mu s B 02 DN/HN)
Bo co lu chuyn tin t hp nht (Mu s B 03 DN/HN)
10
Thuyt minh bo co ti chnh hp nht (Mu s B 09 DN/HN)
11

THNG TIN V DOANH NGHIP
Giy php ng k kinh doanh
S 4103001932 ngy 20 thng 11 nm 2003 do S K hoch v

u t Thnh ph H Ch Minh cp.
Giy php ng k Kinh doanh c iu chnh nhiu ln v Giy
php ng k Kinh Doanh gn nht s 0300588569 ngy 30 thng 11
nm 2011 do S K hoch v u t TP. H Ch Minh cp.
Hi ng Qun tr
B Mai Kiu Lin

ng Hong Nguyn Hc
B Ng Th Thu Trang
ng Wang Eng Chin
ng L Anh Minh
Ch tch
Thnh vin
Thnh vin
Thnh vin
Thnh vin
Ban iu hnh
B Mai Kiu Lin

B Nguyn Th Thanh Ha
B Nguyn Th Nh Hng
B Nguyn Hu Ngc Trn

ng Phm Ph Tun
Tng Gim c
Gim c iu hnh Chui Cung ng
Gim c iu hnh
Pht trin Vng Nguyn liu
Gim c iu hnh Ti chnh
Gim c iu hnh D n
Quyn Gim c iu hnh
Sn xut v Pht trin Sn phm
Quyn Gim c iu hnh Tip th
Quyn Gim c iu hnh Kinh doanh
Ngi i din theo php lut
B Mai Kiu Lin
Tng Gim c
Tr s chnh
10, Tn Tro, Phng Tn Ph, Qun 7, TP. H Ch Minh, Vit Nam
Kim ton vin
Cng ty TNHH PricewaterhouseCoopers (Vit Nam)
B Ng Th Thu Trang
ng Trn Minh Vn
ng Nguyn Quc Khnh
BO CO KIM TON C
C LP GI
I CC C NG CA CNG TY C PHN SA VIT NAM
Chng ti kim
m ton cc bo co ti
t chnh hp nht ca Cng ty C
phn Sa Vit Nam (Cng ty)
v cc cng ty con (gi
i chung l
l Tp on) c Ban iu hnh ca Cng ty ph duyt vo ngy 28
thng 2 nm 2012. Cc bo co ti chnh hp nht ny bao gm:
m: bng cn i k ton hp nht ti
ngy 31 thng 12 nm 2011,, bo co kt
k qu hot ng kinh doanh hp nht,, bo co lu chuy
chuyn tin
t hp nht ca nm ti
i chnh kt thc vo ngy nu trn, v thuyt
t minh bo co tti chnh hp nht
bao gm
m cc chnh sch k ton ch yu t trang 5 n trang 48.
Trch nhim ca Ban iu
u hnh
h
i vi cc bo co ti chnh hp nht
Ban iu hnh chu
u trch nhim son lp v
v trnh by hp l cc bo co ti
i chnh hp nht ny theo
cc Chun
n mc K ton Vit Nam, Ch K ton Vit Nam v
v cc quy nh
nh php l c lilin quan ti
nc
c CHXHCN Vit Nam. Trch nhim ny
n bao gm: thit lp, thc hin v
duy tr h
h thng kim sot
ni b lin quan ti
i vic son lp v
v trnh by hp l cc bo co ti chnh hp
p nht cc bo co ti
chnh hp nht khng b sai phm trng yu do gian ln
n hoc sai st; chn la vv p dng cc chnh
sch k ton thch hp; v thc
c hin cc c
c tnh k ton hp l i vi tng tr
trng hp.
Trch nhim
m ca Kim ton vin
vi
Trch nhim ca chng ti l
a ra kin v cc bo co ti chnh hp nht ny cn c vo vic kim
ton ca
a chng ti. Chng ti
thc
c hin cng vic kim ton theo cc Chun mc Kim ton Vit
Nam. Cc chun mc yu
u cu
c chng ti phi tun th cc tiu ch o
o c ngh nghip, lp k
hoch v thc
c hin vic kim ton t c
s
m bo hp l rng liu cc bo co tti chnh hp
nht c sai phm
m trng yu hay khng.
Cuc kim ton bao gm vic
c thc hin cc th tc kim ton nhm thu c
c cc bng chng v cc s
liu v thuyt
t minh trong cc bo co ti
t chnh hp nht. Nhng
ng th tc kim ton
c chn la ph
thuc vo xt on ca
a kim ton vin,
vi
bao gm c vic nh gi cc ri ro sai ph
phm trng yu ca cc
bo co ti chnh hp nht do gian ln v sai st. Khi nh gi cc ri ro , kkim ton vin xem xt h
thng kim sot ni b lin
n quan ti
t vic n v son lp v trnh by hp
p l cc bo co tti chnh hp
nht
thit lp cc th tc kim ton thch hp cho tng trng
tr
hp, nhng
ng khng nh
nhm mc ch a
ra kin
n v tnh hu hiu ca h thng kim sot ni b ca
c n v.. Cuc kim ton cng bao gm vic
nh gi tnh thch hp
p ca cc chnh sch k ton c
p dng v tnh hp
p l ca cc c tnh k
ton m Ban iu hnh thc
c hin, cng nh
nh nh gi cch trnh by tng
ng th cc bo co tti chnh
hp nht.
Chng ti tin rng
ng cc bng chng m
m chng ti thu c v thch hp
p llm c s a ra kin
kim ton.
3
PricewaterhouseCoopers (Vietnam) Ltd., 4th Floor, Saigon Tower, 29 Le Duan Street, District 1, Ho Chi Minh City,
Vietnam
T: +84 (8)38230796, F:+84 (8) 38251947, www.pwc.com/vietnam

Mu s B 01 DN/HN
BNG CN I K TON HP NHT
Ti ngy 31 thng 12
M
s
TI SN
100
TI SN NGN HN
110
Tin v cc khon tng ng tin
111
Tin
112
Cc khon tng ng tin
120
Cc khon u t ti chnh ngn hn
Thuyt
2011
2010
minh
VN
VN
4(a)
9.467.682.996.094
5.919.802.789.330
3.156.515.396.990
613.472.368.080
790.515.396.990
249.472.368.080
2.366.000.000.000
364.000.000.000
736.033.188.192
1.742.259.762.292
1.812.917.431.792
121
u t ngn hn
815.277.431.792
129
D phng gim gi u t ngn hn
(79.244.243.600)
130
Cc khon phi thu ngn hn
131
Phi thu khch hng
132
Tr trc cho ngi bn
135
Cc khon phi thu khc
139
D phng phi thu ngn hn kh i
140
Hng tn kho
141
Hng tn kho
149
D phng gim gi hng tn kho
150
5
6
Chi ph tr trc ngn hn
152
Thu Gi tr Gia tng c khu tr
158
Ti sn ngn hn khc
1.124.862.162.625
1.143.168.467.855
587.457.894.727
795.149.182.591
354.095.973.554
232.805.433.796
183.904.850.455
8(a)
(596.556.111)
3.272.495.674.110
2.351.354.229.902
3.277.429.580.780
2.355.487.444.817
(4.933.906.670)
Ti sn ngn hn khc
151
2.169.205.076.812
(1.918.007.430)
7
(70.657.669.500)
(4.133.214.915)
133.433.659.990
87.854.266.431
56.909.099.519
38.595.473.073
74.772.661.634
16.933.368.421
1.751.898.837
32.325.424.937
Cc thuyt minh t trang 11 n trang 48 l mt phn cu thnh cc bo co ti chnh hp nht ny.

5

Mu s B 01 DN/HN
BNG CN I K TON HP NHT
(tip theo)
Ti ngy 31 thng 12
M s
TI SN (tip theo)
200
TI SN DI HN
210
Cc khon phi thu di hn
218
220
221
VN
6.114.988.554.657
4.853.229.506.530
23.624.693
23.624.693
5.044.762.028.869
3.428.571.795.589
3.493.628.542.454
2.589.894.051.885
5.301.826.836.260
4.113.300.629.871
(1.808.198.293.806)
(1.523.406.577.986)
Ti sn c nh hu hnh
223
Gi tr hao mn ly k
9(a)
Ti sn c nh v hnh
228
Nguyn gi
229
Gi tr hao mn ly k
240
2010
VN
Ti sn c nh
Nguyn gi
230
2011
minh
Phi thu di hn khc
222
227
Thuyt
9(b)
Chi ph xy dng c bn d dang
9(c)
Bt ng sn u t
10
256.046.089.531
173.395.289.975
383.409.370.867
263.171.406.266
(127.363.281.336)
(89.776.116.291)
1.295.087.396.884
665.282.453.729
100.671.287.539
100.817.545.211
104.059.758.223
241
Nguyn gi
117.666.487.460
242
Gi tr hao mn ly k
(16.995.199.921)
250
Cc khon u t ti chnh di hn
4(b)
846.713.756.424
(3.242.213.012)
1.141.798.415.275
252
u t vo cng ty lin kt, lin doanh
205.418.475.253
214.232.426.023
258
u t di hn khc
783.646.073.800
1.036.146.073.800
259
D phng gim gi u t di hn
260
Li th thng mi
270
Ti sn di hn khc
271
Chi ph tr trc di hn
272
Ti sn thu thu nhp hon li
278
Ti sn di hn khc
280
(142.350.792.629)
(108.580.084.548)
15.503.335.522
19.556.808.664
107.338.146.303
162.461.317.098
8(b)
25.598.314.795
97.740.813.322
12
80.643.411.508
62.865.036.536
1.096.420.000
1.855.467.240
15.582.671.550.751
10.773.032.295.860
11
TNG TI SN

6

Mu s B 03 DN/HN
BO CO LU CHUYN TIN T HP NHT
(Theo phng php gin tip)
Nm ti chnh kt thc ngy
M
Thuyt
minh
31.12.2011
31.12.2010
VN
VN
4.978.991.895.071
4.251.207.423.608
414.590.126.008
290.130.555.884
LU CHUYN TIN T HOT NG KINH DOANH

01
Li nhun trc thu

iu chnh cho cc khon:
02
Khu hao ti sn c nh
03
Cc khon d phng
04
L/(li) chnh lch t gi hi oi cha thc hin
05
L/(li) t thanh l ti sn c nh
05
Thu nhp tin li v c tc
05
Li t hot ng u t khc
06
08
9,10
46.246.669.182
Chi ph li vay
(3.794.604.381)
23, 25
7.605.774.684
(42.641.420.105)
28
22.448.930.471
(334.206.706.014)
23(b)
(492.526.979.114)
(275.493.447.654)
25
9.240.144.764
607.464.960
13.933.130.085
6.171.553.959
5.000.529.691.151
3.891.980.820.257
Li nhun t hot ng kinh doanh trc nhng thay

i vn lu ng
09
Tng cc khon phi thu
(1.105.678.269.247)
10
Tng hng tn kho
(1.021.809.144.291) (1.110.496.793.174)
11
Tng cc khon phi tr
703.897.108.817
367.932.025.243
12
Tng cc chi ph tr trc
(28.541.385.553)
(14.274.508.242)
13
Tin li vay tr
(14.785.659.974)
(5.034.090.508)
14
Thu thu nhp doanh nghip np
(793.480.641.563)
(548.573.466.173)
15
Tin thu khc t hot ng kinh doanh
16
Tin chi khc cho hot ng kinh doanh
20
1.255.501.334
(330.218.588.434)
Lu chuyn tin thun t hot ng kinh doanh
2.411.168.612.240
(319.291.901.558)
66.404.700.098
(309.872.739.199)
2.018.774.046.744
LU CHUYN TIN T HOT NG U T

21
Tin chi mua sm ti sn c nh v xy dng c bn
22
Tin thu t thanh l, nhng bn ti sn c nh
23
Tin chi mua tri phiu
23
Tin chi cho cng ty lin kt vay
24
Gim tin gi ngn hng c k hn
24
Tin thu t thanh l cc khon u t ngn hn
25
Tin chi gp vn vo n v khc
27
Tin thu li cho vay, c tc v li nhun c chia
30
(1.767.206.055.153) (1.432.287.891.422)
47.134.169.534
-
Lu chuyn tin thun t hot ng u t
690.015.455.837
(500.000.000.000)
(18.000.000.000)
1.170.408.000.000
619.375.000.000
101.161.512.182
16.773.743.444
(309.567.384.560)
472.509.194.809
272.639.774.517
6.006.821.372
(643.051.302.184)

9

Mu s B 09 DN/HN
THUYT MINH BO CO TI CHNH HP NHT
1
C IM HOT NG CA CNG TY
Cng ty C phn Sa Vit Nam (Cng ty hoc Vinamilk) c thnh lp ti nc Cng ha X
hi Ch ngha Vit Nam (Vit Nam hay Nh nc) ban u theo Quyt nh s 420/CNN/TCLD
ngy 29 thng 4 nm 1993 theo loi hnh doanh nghip Nh nc di s kim sot ca B Cng
nghip Vit Nam. Ngy 1 thng 10 nm 2003, Cng ty c c phn ha theo Quyt nh s
155/2003/Q-BCN do B Cng nghip cp. Ngy 20 thng 11 nm 2003, Cng ty ng k tr
thnh mt cng ty c phn hot ng theo Lut Doanh nghip Vit Nam theo Giy php ng k
Kinh doanh s 4103001932 do S K hoch v u t Thnh ph H Ch Minh cp. Ngy 19 thng
1 nm 2006, c phiu ca Cng ty c nim yt trn th trng chng khon Thnh ph H Ch
Minh theo Giy php Nim yt s 42/UBCK-GPNY do y Ban Chng khon Nh nc cp ngy 28
thng 12 nm 2005.
Vo ngy 20 thng 8 nm 2010, S K hoch v u t Thnh ph H Ch Minh ban hnh Giy
php ng k kinh doanh iu chnh s 0300588569 ph duyt gia tng vn c phn ln
3.530.721.200 ngn ng Vit Nam.
php ng k kinh doanh iu chnh s 0300588569 ph duyt vic chuyn tr s chnh v gia tng
vn c phn ln 3.565.706.400 ngn ng Vit Nam.
php ng k kinh doanh iu chnh s 0300588569 ph duyt gia tng vn c phn ln
3.708.255.500 ngn ng Vit Nam.
php ng k kinh doanh iu chnh s 0300588569 ph duyt vic tng thm ngnh ngh kinh
doanh v a im kinh doanh.
Trong thng 12 nm 2011, Cng ty tng vn c phn ln 5.561.147.540 ngn ng Vit Nam bng
cch pht hnh c phiu thng cho cc c ng hin hu theo t l 2:1. Vic tng vn ny
c ph duyt bi cc cp c thm quyn lin quan. Ti thi im pht hnh bo co ti chnh
ny, Cng ty cha hon tt vic iu chnh Giy php ng k kinh doanh cho vic gia tng vn
ny.
Hot ng ch yu ca Cng ty bao gm:
Ch bin, sn xut v kinh doanh cc sn phm t sa, sa u nnh, sa ti, nc gii

kht, sa hp, sa bt, bt dinh dng v cc sn phm t sa khc;
Kinh doanh thc phm cng ngh, thit b ph tng, vt t, ha cht, nguyn liu;
Kinh doanh nh, mi gii, cho thu bt ng sn;
Kinh doanh kho, bn bi, kinh doanh vn ti hng bng t v bc xp hng ha;
Sn xut, mua bn ru, bia, ung, thc phm ch bin, ch ung, c ph rang-xay-phinha tan;
Sn xut v mua bn bao b, in trn bao b;
Sn xut, mua bn sn phm nha;
Phng khm a khoa;
Chn nui v trng trt;
Cc hot ng h tr trng trt nh: cung cp cy trng, hng dn k thut trng trt, thu
hoch cy trng, lm t, ti tiu;
Chn nui: cung cp ging vt nui, k thut nui;
Dch v sau thu hoch;
X l ht ging nhn ging; v
Sn xut bnh t cc loi bt.
11

Mu s B 09 DN/HN
1
C IM HOT NG CA CNG TY (tip theo)

Cc bo co ti chnh hp nht ca Tp on cho nm ti chnh kt thc ngy 31 thng 12 nm 2011
bao gm bo co ti chnh ca Cng ty v cc cng ty con (gi chung l Tp on) v quyn li ca
Tp on trong cc cng ty lin kt v cc khon vn gp lin doanh c lit k di y:
31.12.2011
Quyn
31.12.2010
Quyn
s hu biu quyt
Tn
a ch
Quyn s Quyn biu

hu
quyt (%)
(%)
(%)
(%)
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
25%
25%
25%
25%
24,5%
24,5%
24,5%
24,5%
20%
20%
19,3%
19,3%
Cng ty con:
Cng ty TNHH Mt Thnh vin B Sa 10, Tn Tro, Qun Tn Ph,

Vit Nam
Cng ty TNHH Mt Thnh vin Sa

Lam Sn
Cng ty TNHH Mt Thnh vin u t

Bt ng sn Quc t
Cng ty TNHH Mt Thnh vin Sa

Dielac
TP. H Ch Minh, Vit Nam
Khu Cng Nghip L Mn,

Tnh Thanh Ha, Vit Nam
10, Tn Tro, Qun Tn Ph, TP.

H Ch Minh, Vit Nam
9, i l T Do, Khu Cng nghip

Vit Nam Singapore, Thun An,
Bnh Dng
Lin doanh:
D n pht trin ngun

nguyn liu sa ti Vit Nam
D n Cn H Horizon - Hp ng
Hp tc Kinh doanh
X Tu Tra, Huyn n Dng,

Tnh Lm ng, Vit Nam
214 Trn Quang Khi, Qun 1,

TP. H Ch Minh, Vit Nam
Cng ty lin kt:
Cng ty C phn Nguyn liu Thc

Phm Chu Si Gn
L C, 9E Khu Cng nghip M
15,79% 15,79%
Phc 3, Huyn Bn Ct,

Tnh Bnh Dng, Vit Nam
Cng ty TNHH Miraka
Ta nh c/-Beker
19,3%
19,3%
109 Tuwharetoa St, PO Box 1091,

Taupo, New Zealand
Ti ngy 31 thng 12 nm 2011, Tp on c 4.638 nhn vin (2010: 4.453 nhn vin).
12

Mu s B 09 DN/HN
2
CHUN MC V CH K TON P DNG
2.1
C s ca vic son lp cc bo co ti chnh hp nht

Cc bo co ti chnh hp nht ca Tp on c son lp theo cc Chun mc K ton Vit
Nam, Ch K ton Vit Nam v cc quy nh php l c lin quan ti nc CHXHCN Vit Nam.
Bo co ti chnh c son tho da theo qui c gi gc.
Cc bo co ti chnh hp nht km theo khng nhm vo vic trnh by tnh hnh ti chnh, kt qu
kinh doanh v lu chuyn tin t theo cc nguyn tc v thc hnh k ton thng c chp nhn
cc nc v cc th ch khc ngoi nc CHXHCN Vit Nam. Cc nguyn tc v thc hnh k
ton s dng ti nc CHXHCN Vit Nam c th khc vi cc nguyn tc v thng l k ton ti
cc nc v cc th ch khc.
2.2
Nm ti chnh
Nm ti chnh ca Tp on bt u t ngy 1 thng 1 n ngy 31 thng 12.
2.3
Hp nht bo co
Nm 2011, Cng ty son lp bo co ti chnh hp nht theo Chun mc K ton Vit Nam s 25
Bo co ti chnh hp nht v K ton cc khon u t vo cng ty con.
Cng ty con
Cng ty con l nhng doanh nghip m Tp on c quyn chi phi cc chnh sch ti chnh v
hot ng ca doanh nghip, thng i km l vic nm gi hn mt na quyn biu quyt. S
tn ti v tnh hu hiu ca quyn biu quyt tim tng ang c thc thi hoc c chuyn i
s c xem xt khi nh gi liu Tp on c quyn kim sot doanh nghip hay khng. Cng ty
con c hp nht ton b k t ngy quyn kim sot chuyn giao cho Tp on. Vic hp
nht chm dt k t lc quyn kim sot khng cn.
Phng php k ton mua c Tp on s dng hch ton vic mua cng ty con. Chi ph
mua c ghi nhn theo gi tr hp l ca cc ti sn em trao i, cng c vn c pht hnh v
cc khon n phi tr pht sinh hoc tha nhn ti ngy din ra vic trao i, cng vi cc
chi ph lin quan trc tip n vic mua. Cc ti sn xc nh c, n phi tr v nhng khon n
tim tng c tha nhn khi hp nht kinh doanh c xc nh trc ht theo gi tr hp l ti
ngy mua khng k n li ch ca c ng thiu s. Khon vt tri gia chi ph mua so vi phn
s hu ca bn mua trong gi tr ti sn thun c xem l li th thng mi. Nu phn s hu
bn mua trong gi tr hp l ti sn thun ln hn chi ph mua, phn chnh lch c ghi nhn ngay
vo bo co kt qu hot ng kinh doanh.
Giao dch, cng n v cc khon li, cc khon l cha thc hin pht sinh gia cc cng ty trong
cng Tp on c loi tr khi hp nht. Chnh sch k ton ca cng ty con cng thay i nu
cn thit m bo s nht qun vi chnh sch k ton ang c Tp on p dng.
Nghip v v li ch ca c ng thiu s
Tp on p dng chnh sch cho cc nghip v i vi c ng thiu s ging nh nghip v
vi cc bn khng thuc Tp on. Khon li hoc l t vic bn bt c phn cho c ng thiu
s c ghi nhn vo bo co kt qu hot ng kinh doanh. Vic mua c phn t c ng
thiu s s to ra li th thng mi, l s chnh lch gia khon tin thanh ton v phn gi tr
ti sn thun th hin trn s sch ca cng ty con.
13

Mu s B 09 DN/HN
2
CHUN MC V CH K TON P DNG (tip theo)
2.3
Hp nht bo co (tip theo)

Lin doanh v cng ty lin kt
Lin doanh l tha thun bng hp ng ca hai hoc nhiu bn cng thc hin hot ng kinh
t, m hot ng ny c ng kim sot bi cc bn gp vn lin doanh. Cng ty lin kt l tt
c cc cng ty trong Tp on c nh hng ng k nhng khng phi kim sot, thng
c th hin thng qua vic nm gi t 20% n 50% quyn biu quyt cng ty . Cc khon
u t vo lin doanh v cc cng ty lin kt c hch ton theo phng php vn ch s hu v
c ghi nhn ban u theo gi gc. Khon u t ca Tp on vo lin doanh v cng ty lin kt
bao gm li th thng mi pht sinh khi u t, tr i nhng khon gim gi ti sn ly k.
Li nhun ca Tp on c chia sau khi u t vo lin doanh v cc cng ty lin kt s c
ghi nhn vo bo co kt qu hot ng kinh doanh hp nht, v phn chia ca bin ng trong cc
qu d tr sau khi u t vo lin doanh v cc cng ty lin kt s c ghi nhn vo qu d tr
hp nht. Cc khon thay i ly k sau khi u t vo lin doanh v cc cng ty lin kt c
iu chnh vo gi tr ghi s ca khon u t. Khi phn l trong lin doanh lin kt bng hoc vt
qu li ch ca Tp on trong lin doanh v cc cng ty lin kt, Tp on s khng ghi nhn
khon l vt tr khi pht sinh ngha v hoc thanh ton h cho lin doanh v cc cng ty
lin kt.
Cc khon li hay l cha thc hin t cc giao dch ni b gia Tp on vi cc bn lin doanh,
lin kt s c loi tr ti mc tng ng vi phn li ch ca Tp on trong cc bn lin doanh,
lin kt. Cc chnh sch k ton ca cc bn lin doanh, lin kt c thay i khi cn thit m
bo s nht qun vi chnh sch k ton m Tp on p dng.
2.4
S dng cc c tnh k ton

Vic son lp bo co ti chnh ph hp vi cc Chun mc K ton Vit Nam i hi Ban iu
hnh phi a ra cc c tnh v gi thit c nh hng n cc s liu v ti sn, n phi tr v
vic trnh by cc ti sn v n tim tng ti ngy lp cc bo co ti chnh cng nh cc khon
doanh thu, chi ph cho nin ang bo co. Mc d cc c tnh k ton c lp bng tt c s
hiu bit ca Ban iu hnh, s thc t pht sinh c th khc vi cc c tnh.
2.5
n v tin t s dng trong k ton

n v s dng trong k ton l tin ng Vit Nam v c trnh by trn bo co ti chnh theo
ng Vit Nam.
Cc nghip v pht sinh bng ngoi t c quy i theo t gi p dng vo ngy pht sinh nghip
v. Chnh lch t gi pht sinh t cc nghip v ny c ghi nhn l thu nhp hoc chi ph trong
bo co kt qu hot ng kinh doanh.
Ti sn v n phi tr bng tin gc ngoi t ti ngy ca bng cn i k ton c quy i theo t
gi bnh qun lin ngn hng Vit Nam p dng vo ngy ca bng cn i k ton. Chnh lch t
gi pht sinh t vic quy i ny c ghi nhn l thu nhp hoc chi ph trong bo co kt qu hot
ng kinh doanh.
2.6
H thng v hnh thc s k ton p dng

Tp on s dng hnh thc chng t ghi s ghi s cc nghip v kinh t pht sinh.
14

Mu s B 09 DN/HN
2
2.7
Tin v cc khon tng ng tin

Tin v cc khon tng ng tin bao gm tin mt ti qu, tin gi ngn hng, tin ang
chuyn, tin gi khng k hn v cc khon u t ngn hn khc c thi hn o hn ban u
khng qu ba thng.
2.8
Khon phi thu khch hng

Cc khon phi thu khch hng c th hin theo gi tr ca ha n gc tr d phng cc khon
phi thu kh i c c tnh da trn c s xem xt ca Ban iu hnh i vi tt c cc khon
cn cha thu ti thi im cui nm. Cc khon n c xc nh l khng th thu hi s c
xa s.
2.9
Hng tn kho
Hng tn kho c th hin theo gi thp hn gia gi gc v gi tr thun c th thc hin c.
Gi gc c xc nh trn c s bnh qun gia quyn v bao gm tt c cc chi ph mua, chi ph
ch bin v cc chi ph khc c c hng tn kho a im v trng thi hin ti. Trong
trng hp cc sn phm c sn xut, gi gc bao gm tt c cc chi ph trc tip v chi ph
sn xut chung da trn mc hot ng bnh thng. Gi tr thun c th thc hin c l gi
bn c tnh ca hng tn kho trong k kinh doanh bnh thng tr chi ph c tnh hon thnh
sn phm v chi ph c tnh cn thit cho vic tiu th. Khi cn thit th d phng c lp cho
hng tn kho b li thi, chm lu chuyn v b hng.
2.10
Cc khon u t
(a)
u t ngn hn
u t ngn hn l cc khon u t c thi hn o hn khng qu 12 thng k t ngy ca bng
cn i k ton v cc khon u t c gi li vi nh bn trong vng 12 thng tnh t ngy
ca bng cn i k ton. u t ngn hn c hch ton ban u theo gi gc. D phng gim
gi cc khon u t ngn hn c lp khi gi gc ca cc chng khon cao hn gi tr hp l.
(b)
u t vo lin doanh v cc cng ty lin kt

u t vo lin doanh v cc cng ty lin kt c trnh by theo phng php vn ch s hu
trong bo co ti chnh hp nht.
(c)
u t ti chnh di hn
(i) Tin gi ngn hng di hn l cc khon tin gi c k hn trn 12 thng tnh t ngy ca bng
cn i k ton v c hch ton theo gi gc.
(ii) u t tri phiu c phn loi l u t di hn vi nh khng bn li trong vng 12 thng
tnh t ngy ca bng cn i k ton. u t tri phiu c ghi nhn ban u theo gi gc.
Sau , tri phiu c ghi nhn theo gi gc tr i khon d phng gim gi. D phng c
lp khi c bng chng gim gi di hn ca chng khon hoc trong trng hp Tp on
khng th thu hi khon u t.
(iii) u t di hn khc l cc khon u t vi t l nm gi di 20% ti cc n v nim yt
hoc cha nim yt m khng d tnh bn trong vng 12 thng k t ngy ca bng cn i k
ton. Cc khon u t ny c ghi nhn ban u theo gi gc. D phng gim gi c
lp khi c s gim st gi tr ca cc khon u t ny.
15

Mu s B 09 DN/HN
2
2.11
Ti sn c nh
Ti sn c nh hu hnh v ti sn c nh v hnh
Ti sn c nh c th hin theo nguyn gi tr i khu hao ly k. Nguyn gi bao gm cc chi
ph lin quan trc tip n vic c c ti sn c nh.
Khu hao
Ti sn c nh c khu hao theo phng php ng thng gim dn nguyn gi ti sn
trong sut thi gian hu dng c tnh hoc theo thi hn ca d n nu ngn hn. Thi gian
khu hao ca cc loi ti sn nh sau:
Nm
Nh ca v vt kin trc
My mc, thit b
Phng tin vn ti
Thit b qun l
Phn mm
Gia sc
10 - 50
8 - 10
10
3-8
6
6
Quyn s dng t c khu hao theo phng php ng thng trong thi hn hiu lc ca
Giy chng nhn quyn s dng t. Quyn s dng t v thi hn c ghi nhn theo gi gc v
khng khu hao.
Cc chi ph pht sinh sau khi ghi nhn ban u
Cc chi ph pht sinh sau khi ghi nhn ban u ti sn c nh c ghi tng nguyn gi ca ti sn
nu cc chi ph ny chc chn lm tng li ch kinh t trong tng lai cho Tp on v chi ph
c xc nh mt cch ng tin cy. Tt c cc chi ph sa cha v bo tr khc c ghi nhn
vo bo co kt qu kinh doanh khi pht sinh.
Thanh l
Li v l do thanh l nhng bn ti sn c nh c xc nh bng s chnh lch gia s tin thu
thun do thanh l vi gi tr cn li ca ti sn v c ghi nhn l thu nhp hoc chi ph trong bo
co kt qu hot ng kinh doanh.
2.12
Thu ti sn c nh
Thu hot ng l loi hnh thu ti sn c nh m phn ln ri ro v li ch gn lin vi quyn s
hu ca ti sn thuc v bn cho thu. Khon thanh ton di hnh thc thu hot ng c
hch ton vo bo co kt qu hot ng kinh doanh theo phng php ng thng da trn thi
hn thu hot ng.
2.13
Bt ng sn u t
Bt ng sn u t l nh, hoc mt phn ca nh hay c nh v t, c s h tng m Tp on
nm gi nhm mc ch thu li t vic cho thu hoc ch tng gi m khng phi dng trong sn
xut, cung cp hng ha hay dch v, dng cho cc mc ch qun l hoc bn trong k sn xut
kinh doanh thng thng.
16

Mu s B 09 DN/HN
2
2.13
Bt ng sn u t (tip theo)
Khu hao
Bt ng sn u t c khu hao theo phng php ng thng gim dn nguyn gi ti sn
trong thi gian hu dng c tnh. Thi gian khu hao ca cc loi bt ng sn u t nh sau:
Nm
Nh ca
C s h tng
10 - 50
10
Quyn s dng t c khu hao theo phng php ng thng trong thi hn hiu lc ca
Giy chng nhn quyn s dng t. Quyn s dng t v thi hn c ghi nhn theo gi gc v
khng khu hao.
Thanh l
Li v l do thanh l bt ng sn u t c xc nh bng s chnh lch gia s tin thu thun
do thanh l vi gi tr cn li ca bt ng sn u t v c ghi nhn l thu nhp hoc chi ph
trong bo co kt qu hot ng kinh doanh.
2.14
Vn c phn v c phiu qu
Vn ch s hu bao gm cc c phn c pht hnh. Cc chi ph lin quan trc tip n vic
pht hnh thm c phn hoc quyn chn c tr vo s tin thu c do bn c phn.
C phiu qu l c phiu ca Tp on pht hnh v c Tp on mua li. Khon tin tr
mua c phiu, bao gm cc chi ph c lin quan trc tip, c tr vo vn ch s hu n khi
cc c phiu qu c hy b hoc c ti pht hnh. S tin thu do ti pht hnh hoc bn c
phiu qu tr i cc chi ph lin quan trc tip n vic ti pht hnh hay bn c phiu qu c
tnh vo phn vn ch s hu.
2.15
Chi ph vay
Chi ph vay lin quan trc tip i vi hot ng xy dng hoc sn xut bt k ti sn tiu
chun s c vn ha trong thi gian m cc ti sn ny c hon thnh v chun b a vo
s dng. Chi ph vay khc c ghi nhn trong bo co kt qu hot ng kinh doanh khi pht
sinh.
2.16
Ghi nhn doanh thu
(a)
Doanh thu bn hng

Doanh thu bn hng c ghi nhn trong bo co kt qu hot ng kinh doanh khi phn ln
nhng ri ro v li ch v quyn s hu hng ha c chuyn giao cho ngi mua. Doanh thu
khng c ghi nhn khi c yu t khng chc chn mang tnh trng yu v kh nng thu v cc
khon tin bn hng.
(b)
Doanh thu dch v

Doanh thu cung cp dch v c ghi nhn trong bo co kt qu hot ng kinh doanh khi dch v
c cung cp, bng cch tnh mc hon thnh ca tng giao dch, da trn c s nh gi
t l dch v cung cp so vi tng khi lng dch v phi cung cp.
17

Mu s B 09 DN/HN
2
2.16
Ghi nhn doanh thu (tip theo)
(c)
Thu nhp li
Thu nhp li tin gi c ghi nhn khi c hng trn c s thi gian v li sut thc t tng k.
(d)
C tc
C tc c ghi nhn trong k k ton khi bn c u t cng b chia c tc.
2.17
Thu thu nhp hon li

Thu thu nhp hon li c tnh y , s dng phng thc cng n, tnh trn cc khon chnh
lch tm thi gia gi tr ghi s ca cc khon mc ti sn v n phi tr trn bo co ti chnh v
c s tnh thu thu nhp ca cc khon mc ny. Thu thu nhp hon li khng c ghi nhn khi
n thu thu nhp hon li phi tr pht sinh t ghi nhn ban u ca mt ti sn hay n phi tr ca
mt giao dch m giao dch ny khng phi l giao dch sp nhp doanh nghip, khng c nh
hng n li nhun k ton hoc li nhun/l tnh thu thu nhp ti thi im pht sinh giao dch.
Thu thu nhp hon li c tnh theo thu sut d tnh c p dng trong nm ti chnh m ti
sn c bn i hoc khon n phi tr c thanh ton da trn thu sut ban hnh hoc xem
nh c hiu lc ti ngy ca bng cn i k ton.
Ti sn thu thu nhp hon li c ghi nhn khi c kh nng s c li nhun tnh thu trong tng
lai s dng nhng chnh lch tm thi c khu tr.
2.18
Chia c tc
Li nhun sau thu ca Cng ty c trch chia c tc cho cc c ng sau khi c i hi ng
c ng ph duyt v sau khi trch lp cc qu d tr theo iu l ca Cng ty.
C tc gia k c cng b v chi tr da trn s li nhun c tnh t c. S c tc cui k
c cng b v chi tr trong nin k tip t ngun li nhun cha phn phi cn c vo s ph
duyt ca i hi ng c ng trong i hi thng nin.
2.19
Phng php trch lp cc qu d tr

Cc qu c trch lp da theo iu l ca Cng ty nh sau:
Qu u t pht trin
Qu phc li, khen thng
Qu d phng ti chnh
10% li nhun sau thu

10% li nhun sau thu
5% li nhun sau thu
Cng ty ngng trch lp qu d phng ti chnh khi s tin trong qu t 10% trn vn iu l. Vic
s dng cc qu ni trn phi c s ph duyt ca i hi C ng, Hi ng Qun tr hoc
Tng Gim c ty thuc vo bn cht v qui m ca nghip v c nu trong iu l v Quy
ch Qun l Ti chnh ca Cng ty.
18

Mu s B 09 DN/HN
2
2.20
Cc bn lin quan
Cc doanh nghip, cc c nhn, trc tip hay gin tip qua mt hoc nhiu trung gian, c quyn
kim sot Cng ty hoc chu s kim sot ca Cng ty, hoc cng chung s kim sot vi Cng ty,
bao gm c cng ty m, cng ty con v cng ty lin kt l cc bn lin quan. Cc bn lin kt, cc
c nhn trc tip hoc gin tip nm quyn biu quyt ca Cng ty m c nh hng ng k i
vi Cng ty, nhng nhn s qun l ch cht bao gm gim c, vin chc ca Cng ty, nhng
thnh vin mt thit trong gia nh ca cc c nhn ny hoc cc bn lin kt ny hoc nhng cng
ty lin kt vi cc c nhn ny cng c coi l bn lin quan.
Tng Cng ty u t v Kinh doanh Vn Nh nc hin nm gi s c phn ln nht trong Cng ty
v do c xem l mt bn lin quan. Tuy nhin, nhng doanh nghip chu s kim sot hoc
chu nh hng ng k ca Tng Cng ty u t v Kinh doanh Vn Nh nc th khng c xem
l cc bn lin quan vi Cng ty cho mc ch cng b thng tin, bi v cc doanh nghip ny khng
gy nh hng i vi Cng ty hoc khng chu nh hng t Cng ty.
Trong vic xem xt tng mi quan h ca cc bn lin quan, cn ch ti bn cht ca mi quan
h ch khng ch hnh thc php l ca cc quan h .
2.21
Cc khon d phng
Cc khon d phng c ghi nhn khi: Tp on c ngha v n hin ti, php l hoc lin i,
pht sinh t cc s kin xy ra; s gim st nhng li ch kinh t c th xy ra dn n vic yu
cu phi thanh ton ngha v n; v gi tr ca ngha v n c c tnh mt cch ng tin
cy. D phng khng c ghi nhn cho cc khon l hot ng trong tng lai.
D phng c tnh trn c s cc khon chi ph d tnh phi thanh ton ngha v n. Nu nh
hng v gi tr thi gian ca tin l trng yu th d phng c tnh trn c s gi tr hin ti vi
t l chit khu trc thu v phn nh nhng nh gi trn th trng hin ti v gi tr thi gian
ca tin v ri ro c th ca khon n . Gi tr tng ln do nh hng ca yu t thi gian c
ghi nhn l chi ph i vay.
2.22
D phng tr cp thi vic

Theo Lut Lao ng Vit Nam, ngi lao ng ca Tp on c hng khon tr cp thi vic
cn c vo s nm lm vic. Khon tr cp ny c tr mt ln khi ngi lao ng thi lm vic
cho Tp on. D phng tr cp thi vic c lp trn c s c tnh s tin Tp on phi tr
khi chm dt hp ng lao ng cn c vo s nm dch v m ngi lao ng cung cp. Tnh
n ngy 31 thng 12 nm 2008, s d phng c lp trn c s na thng lng cho mi
nm lm vic, da trn mc lng ca ngi lao ng ti ngy .
Theo Lut Bo him X hi, t ngy 1 thng 1 nm 2009, Tp on phi np tin vo Qu bo him
tht nghip do C quan Bo him X hi Vit Nam qun l. Do thc hin chnh sch bo him tht
nghip, Tp on khng cn phi lp d phng cho s nm lm vic ca ngi lao ng t ngy 1
thng 1 nm 2009. Tuy nhin, s d phng tr cp thi vic ti ngy 31 thng 12 nm 2011 c
xc nh cn c vo s nm lm vic ca ngi lao ng n ngy 31 thng 12 nm 2008 v da
trn mc lng trung bnh ca h cho giai on 6 thng tnh n ngy ca bng cn i k ton.
19

Mu s B 09 DN/HN
3
TIN V CC KHON TNG NG TIN
Tin mt
Tin gi ngn hng
Tin ang chuyn
Cc khon tng ng tin (*)
(*)
2011
VN
2010
VN
748.676.117
789.766.720.873
2.366.000.000.000
3.156.515.396.990
739.816.785
245.717.979.722
3.014.571.573
364.000.000.000
613.472.368.080
Cc khon tng ng tin bao gm tin gi ngn hng c k hn o hn ban u khng

qu 3 thng.
CC KHON U T TI CHNH
(a)
u t ti chnh ngn hn
u t vo chng khon vn cha nim yt

u t vo chng khon vn nim yt
Tin gi ngn hn ti ngn hng
Tri phiu doanh nghip
Tri phiu do cc t chc tn dng trong nc
pht hnh
u t ngn hn khc (Thuyt minh s 32(a)(iv))
D phng gim gi u t ngn hn
2011
VN
2010
VN
82.283.660.000
24.993.771.792
440.000.000.000
50.000.000.000
82.283.660.000
24.993.771.792
1.605.640.000.000
-
200.000.000.000
18.000.000.000
815.277.431.792
(79.244.243.600)
736.033.188.192
100.000.000.000
1.812.917.431.792
(70.657.669.500)
1.742.259.762.292
D phng gim gi u t ngn hn c lp nhm phn nh s suy gim gi th trng ca cc

c phiu c lin quan ti ngy lp bng cn i k ton.
Bin ng d phng gim gi u t ngn hn trong nm nh sau:
2011
VN
S d u nm
Trch lp d phng
Hon nhp
70.657.669.500
8.586.574.100
79.244.243.600
S d cui nm
20
2010
VN
86.506.865.100
7.706.652.500
(23.555.848.100)
70.657.669.500

Mu s B 09 DN/HN
4
CC KHON U T TI CHNH (tip theo)
(b)
u t ti chnh di hn
Chi tit s d u t ti chnh di hn cui nm ca Tp on nh sau:
2011
2010
VN
VN
u t di hn dng vn ch s hu vo cc cng ty lin kt

v lin doanh:
Cng ty TNHH Miraka
173.228.494.143
179.315.000.000
15.038.025.559
17.765.470.472
D n Cn H Horizon - Hp ng Hp tc Kinh doanh
9.942.684.826
9.942.684.826
D n Pht trin ngun nguyn liu sa ti Vit Nam
7.209.270.725
7.209.270.725
205.418.475.253
214.232.426.023
50.000.000.000
100.000.000.000
300.000.000.000
500.000.000.000
206.996.073.800
206.996.073.800
Cng ty C phn Nguyn liu Thc phm Chu Si Gn
Cc khon u t khc:
Tri phiu doanh nghip di hn
Tri phiu di hn do cc t chc tn dng trong nc
pht hnh
Cc khon u t di hn khc:
Chng khon vn nim yt
Cc qu u t
106.350.000.000
106.350.000.000
Khc
120.300.000.000
122.800.000.000
783.646.073.800
1.036.146.073.800
D phng gim gi u t di hn
(142.350.792.629)
(108.580.084.548)
846.713.756.424
1.141.798.415.275
Bin ng d phng gim gi u t di hn trong nm nh sau:
S d u nm
2011
2010
VN
VN
108.580.084.548
96.405.129.045
Tng
34.898.977.981
30.319.633.343
Hon nhp
(1.128.269.900)
(18.144.677.840)
S d cui nm
21
142.350.792.629
108.580.084.548

Mu s B 09 DN/HN
5
PHI THU KHCH HNG
Cc bn th ba
2010
VN
VN
1.143.168.467.855
587.457.894.727
2011
2010
VN
VN
CC KHON PHI THU KHC
C tc phi thu
6.144.600
Li tin gi phi thu
39.118.333.339
54.367.379.221
Li tri phiu v li cho vay phi thu
53.480.095.630
34.647.731.162
128.761.266.269
86.664.527.807
Thu nhp khu c hon li hoc khu tr

Phi thu khon h tr t nh cung cp
Phi thu khc
2011
5.209.268.069
11.439.593.958
3.015.944.196
232.805.433.796
183.904.850.455
2011
2010
VN
VN
972.360.197.401
623.207.047.788
1.590.350.151.377
1.173.813.695.805
HNG TN KHO
Hng mua ang i trn ng

Nguyn vt liu
Cng c, dng c
Chi ph sn xut kinh doanh d dang
Thnh phm
Hng ha
Hng gi i bn
1.833.344.075
7.056.358.487
61.562.596.516
124.144.418.373
579.265.915.242
377.156.084.524
23.686.995.937
34.192.837.705
48.370.380.232
15.917.002.135
3.277.429.580.780
2.355.487.444.817
(4.933.906.670)
22
(4.133.214.915)
3.272.495.674.110
2.351.354.229.902

Mu s B 09 DN/HN
7
HNG TN KHO (tip theo)

Bin ng d phng gim gi hng tn kho trong nm nh sau:
2011
2010
VN
VN
S d u nm
4.133.214.915
9.505.656.820
Tng d phng
10.074.642.239
6.674.401.057
Hon nhp
(8.018.602.015)
(6.667.004.301)
S dng d phng
(1.255.348.469)
(5.379.838.661)
4.933.906.670
4.133.214.915
2011
2010
VN
VN
Chi ph qung co
8.320.100.182
8.764.606.163
T ng v t mt
34.676.924.998
13.536.497.543
Chi ph thu t, nh xng v thu khc
2.414.274.654
4.117.594.883
Chi ph trin khai phn mm v bo tr mng
3.862.183.375
2.194.732.003
Chi ph cng c, dng c
4.255.096.359
2.844.774.494
Chi ph sa cha v bo tr
1.381.630.958
4.739.455.297
Chi ph khc
1.998.888.993
2.397.812.690
56.909.099.519
38.595.473.073
2011
2010
VN
VN
2.434.012.586
86.021.727.136
T ng v t mt
11.241.646.159
7.122.306.162
Chi ph tr trc khc
11.922.656.050
4.596.780.024
25.598.314.795
97.740.813.322
S d cui nm
CHI PH TR TRC
(a)
Chi ph tr trc ngn hn
(b)
Chi ph tr trc di hn
Tin thu t
23

Mu s B 09 DN
8
CHI PH TR TRC (tip theo)
(b)
Chi ph tr trc di hn (tip theo)

Bin ng ca chi ph tr trc di hn trong nm nh sau:
2011
2010
VN
VN
S d u nm
97.740.813.322
194.714.091.558
Tng trong nm
75.772.676.087
31.766.676.285
Ghi vo kt qu hot ng kinh doanh trong nm
(3.668.511.654)
(1.437.755.893)
Chuyn sang ti sn c nh v hnh (*)
(82.680.130.919)
(77.559.136.190)
Chuyn sang chi ph tr trc ngn hn (**)
(61.566.532.041)
(49.743.062.438)
25.598.314.795
97.740.813.322
S d cui nm
(*)
Th hin khon chi ph thu tr trc ca 4 l t m Tp on c cp quyn s dng t.
(**) Th hin khon chi ph tr trc di hn c phn b trong vng 1 nm.
24

Mu s B 09 DN/HN
9
TI SN C NH
(a)
Ti sn c nh hu hnh
Nguyn gi
Ti ngy 1 thng 1 nm 2011
Mua trong nm
Xy dng c bn d dang hon thnh
(Thuyt minh s 9(c))
Sc vt nui chuyn n
Chuyn sang bt ng sn u t
(Thuyt minh s 10)
Phn loi li
Thanh l, nhng bn
Gim khc
Khu hao ly k
Khu hao trong nm
(Thuyt minh s 10)
Phn loi li
Thanh l, nhng bn
Gim khc
Gi tr cn li
Nh ca v
vt kin trc
VN
My mc
v thit b
VN
Phng tin
vn chuyn
VN
Thit b
vn phng
VN
778.992.909.342
9.350.919.682
2.718.468.317.885
74.603.634.491
330.555.956.849
20.193.651.414
176.038.864.793
51.571.128.211
204.814.294.827
-
864.727.536.637
-
25.944.153.221
-
35.128.761.651
-
Gia sc
VN
Tng cng
VN
109.244.581.002
-
4.113.300.629.871
155.719.333.798
103.021.517.042
(13.606.729.237)
189.819.323
(189.819.323)
(68.736.260.725)
(60.858.649.469)
(33.943.201.716)
(5.111.052.246)
(16.762.973.329)
(1.810.524.065)

910.815.133.889
3.595.320.134.802
342.750.559.768
257.437.883.086
195.503.124.715

220.503.672.561
38.365.748.340
1.072.531.849.026
267.051.583.113
1.130.614.746.336
103.021.517.042
(13.606.729.237)
(185.412.137.485)
(1.810.524.065)
5.301.826.836.260
123.754.376.223
28.777.829.298
89.822.779.956
36.434.769.921
16.793.900.220
28.680.343.437
1.523.406.577.986
399.310.274.109
(9.915.048.803)
96.735.866
342.904.429
(31.438.527.014)
(53.878.015.213)
(256.663.517)

217.612.580.950
1.285.791.657.838

25.505.540
(9.473.718.705)
143.083.992.356
(229.394.313)
(5.048.229.848)
120.979.925.716
(235.751.522)
(4.508.355.189)
40.730.136.946
(9.915.048.803)
(104.346.845.969)
(256.663.517)
1.808.198.293.806
558.489.236.781
693.202.552.939
206.801.580.626
199.666.567.412
86.216.084.837
136.457.957.370
1.645.936.468.859
2.309.528.476.964
25
92.450.680.782
154.772.987.769
2.589.894.051.885
3.493.628.542.454

Mu s B 09 DN/HN
9
TI SN C NH (tip theo)
(a)
Ti sn c nh hu hnh (tip theo)

Nguyn gi ti sn c nh hu hnh ca Tp on khu hao ht nhng cn s dng ti ngy 31
thng 12 nm 2011 l 628.995.160.327 ng Vit Nam (2010: 647.984.584.591 ng Vit Nam).
(b)
Ti sn c nh v hnh
Quyn s
Phn mm
dng t
vi tnh
Tng cng
VN
VN
VN
213.282.338.479
49.889.067.787
263.171.406.266
9.138.961.760
9.138.961.760
Chuyn t tr trc ngn hn v di hn 111.195.942.361
111.195.942.361
Nguyn gi
Mua trong nm
Thanh l
(96.939.520)
(96.939.520)
324.478.280.840
58.931.090.027
383.409.370.867
47.685.633.224
42.090.483.067
89.776.116.291
4.751.996.743
6.689.917.050
11.441.913.793
26.242.190.772
26.242.190.772
Khu hao ly k
Khu hao trong nm
Chuyn t tr trc ngn hn v di hn
Thanh l
(96.939.520)
(96.939.520)
78.679.820.739
48.683.460.597
127.363.281.336
165.596.705.255
7.798.584.720
173.395.289.975
245.798.460.101
10.247.629.430
256.046.089.531
Gi tr cn li
Nguyn gi ti sn c nh v hnh ca Tp on khu hao ht nhng cn s dng ti ngy 31

thng 12 nm 2011 l 43.568.790.597 ng Vit Nam (2010: 18.871.366.142 ng Vit Nam).
26

Mu s B 09 DN/HN
9
TI SN C NH (tip theo)
(c)
Chi ph xy dng c bn d dang

2011
2010
VN
VN
S d u nm
665.282.453.729
650.140.391.846
Tng trong nm
1.765.978.487.062
1.175.733.225.440
(1.130.614.746.336)
(1.146.041.166.302)
Chuyn sang ti sn c nh hu hnh

(Thuyt minh s 9(a))
Chuyn sang hng tn kho
(4.529.164.165)
Thanh l
Gim khc
(1.029.633.406)
S d cui nm
(12.411.182.265)
(1.495.453.021)
(643.361.969)
1.295.087.396.884
665.282.453.729
Nhng d n chnh c thc hin ti cc a im sau:

2011
2010
VN
VN
Tr s chnh
652.557.519.078
Chi nhnh Nng
277.772.837.051
237.931.390.899
281.018.182
Nh my sa Tin Sn
81.555.694.010
49.929.155.652
Nh my sa Si Gn
80.403.563.112
185.734.013.102
Chi nhnh Cn Th
44.989.951.351
44.920.740.945
Nh my sa Ngh An
27
35.495.060.435
3.690.119.467

Mu s B 09 DN/HN
10
BT NG SN U T
Quyn s dng
C s
h tng
Nh ca
Tng cng
VN
VN
VN
VN
27.489.150.000
5.994.290.197
70.576.318.026
104.059.758.223
13.606.729.237
13.606.729.237
27.489.150.000
5.994.290.197
84.183.047.263
117.666.487.460
544.872.474
2.697.340.538
3.242.213.012
Khu hao trong nm
599.429.017
3.238.509.089
3.837.938.106
Nguyn gi
Chuyn t ti sn c nh hu hnh
(Thuyt minh s 9(a))
Khu hao ly k
Chuyn t ti sn c nh hu hnh
(Thuyt minh s 9(a))
9.915.048.803
9.915.048.803
1.144.301.491
15.850.898.430
16.995.199.921
Gi tr cn li
27.489.150.000
5.449.417.723
67.878.977.488
100.817.545.211
27.489.150.000
4.849.988.706
68.332.148.833
100.671.287.539
Quyn s dng t ca Tp on th hin quyn s dng t v thi hn qun Hi Chu, TP.

Nng v c ghi nhn theo nguyn gi v khng khu hao.
Nguyn gi bt ng sn u t ca Tp on khu hao ht nhng vn cn s dng ti ngy 31
thng 12 nm 2011 l 6.976.800.000 ng Vit Nam (2010: khng c).
11
LI TH THNG MI
Bin ng ca li th thng mi trong nm nh sau:
S d u nm
Tng trong nm
Gim trong nm
Ghi nhn vo bo co kt qu hot ng kinh doanh
trong nm
S d cui nm
28
2011
VN
2010
VN
19.556.808.664
(2.269.050.480)
20.680.539.721
-
(1.784.422.662)
15.503.335.522
(1.123.731.057)
19.556.808.664

Mu s B 09 DN/HN
12
TI SN THU THU NHP HON LI

Bin ng gp ca thu thu nhp hon li khng tnh b tr cc s d lin quan n cng mt c
quan thu nh sau:
S d u nm
Ghi nhn vo bo co kt qu hot ng kinh doanh
S d cui nm
2011
VN
2010
VN
62.865.036.536
17.778.374.972
80.643.411.508
53.520.933.059
9.344.103.477
62.865.036.536
Ti sn thu thu nhp hon li ch yu pht sinh t cc khon chnh lch do nh gi t gi, cc
khon d phng v cc khon chi ph trch trc.
13
CC KHON VAY NGN HN
Vay ngn hn
2011
VN
2010
VN
567.960.000.000
S d khon vay ngn hn ca Tp on ti ngy 31 thng 12 nm 2010 th hin 5 khon vay ngn
hn c thi hn t 6 thng n 1 nm t mt chi nhnh ca mt ngn hng nc ngoi tr gi 30
triu la M vi li sut t 2% n 2,09%/nm. Cc khon vay ny tt ton trong nm 2011.
14
PHI TR NGI BN
Cc bn th ba
Cc bn lin quan (Thuyt minh s 32(b))
15
2011
VN
2010
VN
1.722.763.113.643
108.195.986.831
1.830.959.100.474
1.089.416.813.120
1.089.416.813.120
2011
VN
2010
VN
78.912.830.769
5.819.918.779
188.626.252.026
13.715.531.182
388.358.072
287.462.890.828
63.543.620.049
3.668.385.524
203.518.332.483
10.303.847.765
754.475.062
281.788.660.883
THU V CC KHON PHI NP NH NC
Thu gi tr gia tng

Thu xut nhp khu
Thu thu nhp doanh nghip
Thu thu nhp c nhn
Thu khc
29

Mu s B 09 DN/HN
16
CHI PH PHI TR
H tr bn hng cho khch hng

Chi ph trng by sn phm
Chi ph qung co
Chi ph vn chuyn
Chi ph li vay
Chi ph nhin liu
Chi ph bo tr v sa cha
Chi ph ngun nhn lc thu ngoi
Chi ph phi tr khc
2011
VN
2010
VN
166.981.423.467
138.181.804
29.428.701.502
25.359.546.962
5.795.564.015
6.357.023.147
7.252.173.600
19.365.394.796
260.678.009.293
124.353.396.055
652.393.939
83.472.865.870
20.660.425.800
1.025.212.500
299.850.621
4.239.789.975
6.620.417.339
22.826.631.536
264.150.983.635
Chi ph phi tr khc ti ngy 31 thng 12 nm 2011 ch yu th hin chi ph thu t v chi ph
hot ng chung khc.
17
CC KHON PHI TR, PHI NP NGN HN KHC
Tin k qu nhn c t khch hng

Thu nhp khu phi np
Phi tr cho cc c ng thiu s lin quan n vic
gp vn mua c phn u t
Phi tr khc v u t ti chnh
Bo him nhn vin v kinh ph cng on
Phi tr khc
18
2011
VN
2010
VN
13.510.621.271
31.891.388.948
13.069.222.332
91.614.690.576
34.800.000
184.859.155
615.429.742
13.241.826.199
59.478.925.315
34.800.000
2.684.859.155
201.264.468
10.631.660.866
118.236.497.397
N PHI TR DI HN KHC
N di hn khc ch yu th hin khon tm ng nhn c t bn th ba v vic chuyn nhng
khon u t ca Tp on vo mt ngn hng trong tng lai. Vic chuyn nhng ch c hiu
lc khi c s ph duyt ca i hi ng C ng hoc Hi ng Qun tr v cc c ng sng
lp ca ngn hng ny; hoc sau 5 nm k t ngy thnh lp ngn hng ny, ty theo s kin no
xy ra trc.
19
D PHNG TR CP THI VIC V MT VIC

Bin ng d phng tr cp thi vic v mt vic trong nm nh sau:
2011
VN
S d u nm
Trch lp d phng
S dng d phng
Hon nhp d phng
51.373.933.083
16.618.656.982
(1.068.692.797)
66.923.897.268
S d cui nm
30
2010
VN
34.930.886.174
24.104.008.563
(4.475.476.521)
(3.185.485.133)
51.373.933.083

Mu s B 09 DN/HN
20
VN C PHN
Trong nm, cn c vo Ngh quyt ca Hi ng Qun tr s 09/NQ-CTS.HQT/2010 vo ngy 15
thng 11 nm 2010, Quyt nh s 02/Q-CTS.HQT/2011 vo ngy 18 thng 4 nm 2011 v Ngh
quyt s 03/NQ-CTS.HQT/2011 vo ngy 27 thng 4 nm 2011, Cng ty pht hnh 7.053.430
c phiu cho nhn vin vi gi pht hnh l 10.000 ng/c phiu v pht hnh 10.700.000 c
phiu cho cc nh u t nc ngoi vi gi trung bnh l 129.359 ng/c phiu.
Vo ngy 23 thng 12 nm 2011, S Giao dch Chng Khon TP. H Ch Minh ban hnh Quyt
nh s 187/2011/QD-SGDHCM ph chun vic ng k 185.289.204 c phiu thng vi t l 2:1.
C phiu thng c pht hnh t Qu u t v Pht trin nhm tng vn ln
5.561.147.540.000 ng Vit Nam. Ti ngy 31 thng 12 nm 2011, Cng ty cha ng k thay i
Giy php ng k kinh doanh cho vic tng vn ny.
Vn c phn ca Cng ty c duyt v pht hnh nh sau:
31.12.2011
S c phiu
Vn c phn c duyt
31.12.2010
VN
S c phiu
VN
556.114.754 5.561.147.540.000
353.072.120
3.530.721.200.000
556.114.754 5.561.147.540.000
353.072.120
3.530.721.200.000
Vn c phn pht hnh

C phiu ph thng
C phiu qu
C phiu ph thng
(247.140)
(2.521.794.000)
(66.020)
(669.051.000)
C phiu hin ang lu hnh

C phiu ph thng
555.867.614
5.558.625.746.000
353.006.100
3.530.052.149.000
C phiu ph thng c mnh gi 10.000 ng/c phiu. Mi c phiu ph thng tng ng vi mt

phiu biu quyt ti cc cuc hp c ng ca Cng ty. Cc c ng c nhn c tc m Cng ty
cng b vo tng thi im. Tt c cc c phiu ph thng u c th t u tin nh nhau i vi
ti sn cn li ca Cng ty. Cc c ng c hng li c phiu theo thng bo ca Cng ty.
Cc quyn li ca cc c phiu c Cng ty mua li u b tm ngng cho ti khi chng c
pht hnh li.
31

Mu s B 09 DN/HN
21
TNH HNH TNG GIM VN CH S HU

Vn gp tng trong nm
Vn gp ca
Thng d
C phiu
Qu u t v
Qu d phng ti
Li nhun cha
ch s hu
VN
vn c phn
qu
pht trin
chnh
phn phi
Tng cng
VN
VN
VN
VN
VN
VN
3.512.653.000.000
(154.222.000)
1.756.282.910.335
294.347.876.431
892.345.028.217
6.455.474.592.983
(514.829.000)
18.068.200.000
17.553.371.000
Li nhun sau thu
3.616.185.949.180
3.616.185.949.180
Tng khc
6.688.696
6.688.696
Trch lp cc qu
416.007.879.530
58.724.243.569
(834.315.714.676)
(1.765.200.420.000)
Chia c tc
(359.583.591.577)
3.530.721.200.000
(669.051.000)
2.172.290.789.865
353.072.120.000
1.909.021.531.417
7.964.436.590.282
Vn gp tng trong nm
2.030.426.340.000
1.276.994.100.000
(1.852.743.000)
1.452.675.657.000
Li nhun sau thu
4.218.181.708.937
4.218.181.708.937
Trch lp cc qu
588.625.486.519
203.042.634.000
(1.208.328.620.254)
(416.660.499.735)
Chia c tc (Thuyt minh s 22)
(741.428.260.000)
(741.428.260.000)
5.561.147.540.000
1.276.994.100.000
(2.521.794.000)
32
(1.852.892.040.000)
(1.765.200.420.000)
908.024.236.384
556.114.754.000
4.177.446.360.100
12.477.205.196.484

Mu s B 09 DN/HN
22
C TC
Trong nm 2011, Cng ty cng b v chi tr c tc tm thi bng tin mc 20% cho nm ti
chnh kt thc ngy 31 thng 12 nm 2011.
C tc cui cng cho nm ti chnh kt thc ngy 31 thng 12 nm 2011 s c xut trong i
hi ng C ng ca Cng ty t chc trong nm 2012.
23
DOANH THU
(a)
Doanh thu thun
Doanh thu
Bn hng ha
Bn thnh phm
Cung cp dch v bt ng sn
Cung cp cc dch v khc
Cc khon gim tr
Chit khu thng mi
Hng bn b tr li
Doanh thu thun
(b)
2011
VN
2010
VN
302.234.100.241
21.737.996.256.230
9.636.945.888
20.690.188.407
22.070.557.490.766
158.054.990.021
15.890.079.436.076
5.920.773.239
27.410.984.250
16.081.466.183.586
(441.891.678.905)
(1.236.918.752)
(443.128.597.657)
21.627.428.893.109
(320.185.652.193)
(8.414.531.968)
(328.600.184.161)
15.752.865.999.425
Doanh thu hot ng ti chnh
Li cho vay
Li tin gi ngn hng
Li u t tri phiu
Li nhun t u t chng khon
C tc nhn c
Li do chnh lch t gi hi oi thc hin
Li do nh gi li cc khon c gc ngoi t
cui nm
Cc thu nhp ti chnh khc
33
2011
VN
2010
VN
2.445.000.000
366.516.423.111
97.988.961.693
25.576.594.310
133.011.736.352
196.899.498.165
60.569.825.569
1.037.680.360
18.024.123.920
124.057.264.255
53.335.201.499
1.358.536.168
680.232.453.133
47.711.031.480
230.703.488
448.530.127.237

Mu s B 09 DN/HN
24
GI VN HNG BN
Gi vn ca hng ha bn
Gi vn ca thnh phm bn
Gi vn hot ng kinh doanh bt ng sn
Gi vn ca cc dch v khc cung cp
Hao ht, mt mt hng tn kho
Cc khon chi ph vt mc bnh thng do
hot ng di cng sut
25
2010
VN
286.607.568.444
14.684.630.075.415
5.461.852.413
1.314.885.592
2.038.511.053
145.209.760.823
10.356.442.165.458
3.826.512.705
6.301.870.656
1.284.568.341
57.196.445.223
2.056.040.224
15.039.305.378.364
66.135.854.458
7.396.756
10.579.208.129.197
2011
VN
2010
VN
22.667.657.049
13.933.130.085
1.173.590.655
105.298.278.209
37.407.095.648
6.171.553.959
1.303.336.014
100.770.275.629
60.940.976.183
5.069.611.375
CHI PH TI CHNH
H tr thanh ton nh phn phi

Chi ph li vay
Chi ph li cho cc khon k qu nhn c
L do chnh lch t gi hi oi thc hin
L do nh gi li cc khon c gc ngoi t
cui nm
D phng/(hon nhp d phng) gim gi u t
ti chnh
Ph giao dch mua bn chng khon
Chi ph ti chnh khc
26
2011
VN
42.357.282.181
58.995.000
246.429.909.362
(3.674.240.097)
154.951.460
5.996.030.000
153.198.613.988
CHI PH BN HNG
Chi ph qung co
Chi ph khuyn mi
Chi ph h tr v hoa hng cho nh phn phi
Chi ph nhn vin
Chi ph nguyn vt liu
Chi ph cng c, dng c
Chi ph khu hao
Chi ph hng hng
Chi ph vn chuyn hng bn
Chi ph dch v thu ngoi
34
2011
VN
2010
VN
400.203.453.923
501.645.805.671
330.271.502.489
126.040.690.295
46.661.138.368
36.459.224.005
25.827.515.080
10.079.299.960
254.224.204.720
80.501.413.118
1.811.914.247.629
484.726.234.260
267.572.811.563
237.388.966.895
111.698.708.452
36.033.721.867
15.694.989.118
31.490.118.666
6.429.668.286
150.806.262.900
96.344.323.865
1.438.185.805.872

Mu s B 09 DN/HN
27
CHI PH QUN L DOANH NGHIP
Chi ph nhn vin

Chi ph vt liu qun l
Chi ph dng vn phng
Chi ph khu hao ti sn c nh
Thu, ph v l ph
Chi ph d phng n phi thu kh i v d phng tr
cp thi vic v mt vic
Chi ph vn chuyn hng ni b
Chi ph dch v mua ngoi
Chi ph nhp hng
Cng tc ph
Chi ph dch v ngn hng
Chi ph khc
28
2011
VN
2010
VN
139.108.109.646
10.884.949.950
5.130.371.249
50.962.059.856
5.136.600.449
105.991.687.325
8.308.139.705
8.333.290.980
29.461.744.081
7.874.243.019
18.452.003.759
47.134.745.105
96.091.668.645
32.483.865.536
14.907.572.769
6.926.788.557
32.213.261.678
459.431.997.199
19.914.745.226
43.427.505.771
80.753.907.409
24.830.959.180
14.145.595.709
6.873.150.187
38.232.156.180
388.147.124.772
2011
VN
2010
VN
3.140.520.594
58.616.361.045
1.288.039.182
701.993.355.373
81.356.185.908
166.810.521.148
13.182.449.134
323.106.037.829
58.532.314.552
217.531.182.525
3.642.276.984
982.987.168.616
THU NHP KHC
Thu nhp khc

Tin bi thng nhn c t cc bn th ba
Tin thu t thanh l ti sn c nh
Tin thu t thanh l cng c dng c, vt t k thut
v ph liu
H tr t nh cung cp
Thu nhp khc
Chi ph khc
Gi tr cn li ca ti sn c nh thanh l
Chi ph thanh l ti sn c nh
Gi tr cng c dng c, vt t k thut v ph liu
thanh l
Chi ph pht do vi phm hp ng
Chi ph khc
Thu nhp khc s thun
35
(81.065.291.516)
-
(349.191.024.395)
(17.099.171.943)
(1.395.686.642)
(722.472.308)
(2.696.555.210)
(85.880.005.676)
237.226.032.153
(626.593.674)
(5.264.156.933)
(2.020.721.368)
(374.201.668.313)
608.785.500.303

Mu s B 09 DN/HN
29
THU
Cc cng ty trong Tp on chu thu thu nhp doanh nghip (TNDN) theo cc mc thu sut
khc nhau t 15% n 25% ty thuc vo a im kinh doanh tnh trn thu nhp tnh thu. Trong
Tp on, ch c Cng ty v Cng ty TNHH Mt Thnh vin sa Lam Sn c pht sinh chi ph thu
TNDN. Cc cng ty con cn li trong Tp on hoc l ang trong giai on min thu hoc l cha
c thu nhp chu thu.
S thu trn li nhun trc thu ca Tp on khc vi s thu khi c tnh theo thu sut thng
thng 25% theo qui nh ca lut thu hin hnh nh sau:
Li nhun k ton trc thu

Thu tnh thu sut 25%
iu chnh:
Chnh lch thu sut gia cc chi nhnh v cc cng
ty con
Thu nhp khng chu thu
Chi ph khng c khu tr
u i thu
Ti sn l tnh thu khng ghi nhn trn cc khon l
tnh thu trong nm hin hnh ca cc cng ty con
D phng thiu ca nm trc
Chi ph thu thu nhp doanh nghip
2011
VN
2010
VN
4.978.991.895.071
1.244.747.973.768
4.251.207.423.608
1.062.801.855.902
(226.947.759.566)
(24.161.191.796)
5.821.560.435
(251.427.181.503)
(172.131.175.185)
(11.680.572.796)
2.494.552.401
(250.238.871.042)
7.362.992.662
5.413.792.134
760.810.186.134
3.994.740.319
473.955.038
635.714.484.637
Chi ph thu thu nhp doanh nghip ca Tp on c tnh da trn trn thu nhp chu thu c
tnh trong nm v ty thuc vo vic kim tra v c th c s thay i ca c quan thu.
30
LI C BN TRN C PHIU
Li c bn trn c phiu ti ngy 31 thng 12 nm 2011 c tnh bng s li nhun thun phn b
cho cc c ng chnh chia cho s lng bnh qun gia quyn ca s c phiu ph thng ang lu
hnh trong nm.
Li nhun thun phn b cho cc c ng (ng)

Bnh qun gia quyn s c phiu ph thng ang lu hnh
Li c bn trn mi c phiu tnh trn bnh qun gia
quyn ca s phiu ph thng ang lu hnh (ng)
Bnh qun gia quyn ca s c phiu ang lu hng vi
gi nh s c phiu thng pht hnh trong nm 2011
c pht hnh t ngy 1 thng 1 nm 2010
Li c bn trn mi c phiu c iu chnh vi gi
nh s c phiu thng pht hnh trong nm 2011
c pht hnh t ngy 1 thng 1 nm 2010
2011
VN
2010
VN
4.218.181.708.937
3.616.185.949.180
546.582.775
352.777.598
7.717
10.251
546.582.775
529.166.396
7.717
6.834
Cng ty khng c c phiu tim nng c tc ng suy gim li trn c phiu.

36

Mu s B 09 DN/HN
31
CHI PH SN XUT, KINH DOANH THEO YU T
Chi ph nguyn liu, vt liu

Chi ph nhn cng
Chi ph khu hao ti sn c nh
Chi ph dch v mua ngoi
Cc chi ph khc
32
2011
VN
2010
VN
14.913.678.702.671
601.676.764.769
414.590.126.421
747.423.305.413
1.418.811.954.953
18.096.180.854.227
10.249.281.585.276
493.167.684.107
289.533.149.414
576.326.193.320
1.155.019.268.880
12.763.327.880.997
CC GIAO DCH CH YU VI CC BN LIN QUAN

C ng ln nht ca Cng ty l Tng Cng ty u t v Kinh doanh Vn Nh nc (SCIC), s hu
45,04% vn iu l ca Cng ty. SCIC c kim sot bi Chnh ph nc CHXHCN Vit Nam.
(a)
Nghip v vi cc bn lin quan

Trong nm, cc nghip v sau y c thc hin vi cc bn lin quan:
i)
Doanh thu bn hng v dch v
Cng ty lin kt:

2011
VN
2010
VN
112.180.852
2011
VN
2010
VN
3.483.876.513
208.625.385.663
8.283.190.000
220.392.452.176
ii) Mua hng ha v dch v
Lin doanh:
Cng ty lin kt:
Cng ty TNHH Miraka
iii) Cho cc bn lin quan vay
Cng ty lin kt:

37
2011
VN
2010
VN
18.000.000.000

Mu s B 09 DN/HN
32
CC GIAO DCH CH YU VI CC BN LIN QUAN (tip theo)
(a)
Nghip v vi cc bn lin quan (tip theo)

iii) Cho cc bn lin quan vay
Trong nm, Cng ty cho Cng ty C phn Nguyn liu Thc phm Chu Si Gn vay s tin l
18 t ng Vit Nam vi li sut l 15%/nm. Khon cho vay ny o hn vo ngy 9 thng 2 nm
2012. Ti thi im pht hnh bo co ti chnh ny, Cng ty C phn Nguyn liu Thc phm
Chu Si Gn tt ton ton b khon vay.
iv) Gp vn u t vo cc bn lin quan
Cng ty lin kt:

Cng ty C phn Nguyn liu Thc phm Chu Si
Gn
Cng ty TNHH Miraka
2011
VN
2010
VN
9.000.000.000
179.315.000.000
188.315.000.000
2011
VN
2010
VN
333.984.000.000
834.960.000.000
v) Chi tr c tc
C ng ln:
Tng Cng ty u t v Kinh doanh Vn Nh nc
(SCIC)
v) Cc khon chi cho cc nhn s qun l ch cht
Tin lng v thng ca thnh vin Hi ng

Qun tr v Ban iu hnh
(b)
2011
VN
2010
VN
46.632.287.016
41.545.628.000
S d cui nm vi cc bn lin quan
Cc khon phi tr (Thuyt minh s 13)

Lin doanh:
Cng ty lin kt:
Cng ty TNHH Miraka
38
2011
VN
2010
VN
145.509.003
108.050.477.828
108.195.986.831

Mu s B 09 DN/HN
33
BO CO B PHN
Thng tin b phn c trnh by theo b phn theo khu vc a l ca Tp on. Bo co chnh yu, b phn theo khu vc a l, c da vo c cu
bo co ni b v qun l ca Tp on.
Kt qu bo co b phn bao gm cc khon mc phn b trc tip cho mt b phn cng nh cho cc b phn c phn chia theo mt c s hp l.
Cc khon mc khng c phn b bao gm ti sn, n phi tr, doanh thu t hot ng ti chnh, chi ph ti chnh, chi ph bn hng, chi ph qun l
doanh nghip, li hoc l khc v thu thu nhp doanh nghip.
B phn theo khu vc a l
Khi trnh by thng tin b phn theo khu vc a l, doanh thu b phn da vo v tr a l ca cc khch hng ti Vit Nam (trong nc) hay cc nc
khc ngoi Vit Nam (xut khu).
Trong nc
Doanh thu bn hng

Gi vn hng bn
Li nhun gp
Xut khu
Tng cng
2011
2010
2011
2010
2011
2010
VN
VN
VN
VN
VN
VN
18.854.564.315.218
14.096.108.021.031
2.772.864.577.891
1.656.757.978.394
21.627.428.893.109
15.752.865.999.425
(2.224.044.849.131)
(1.329.664.247.456)
(15.039.305.378.364)
(10.579.208.129.197)
(12.815.260.529.233)
(9.249.543.881.741)
6.039.303.785.985
4.846.564.139.290
548.819.728.760
39
327.093.730.938
6.588.123.514.745
5.173.657.870.228

Mu s B 09 DN/HN
34
CAM KT VN
Cc cam kt v chi tiu to lp ti sn c nh k hp ng ti ngy lp bng cn i k ton
nhng cha c hch ton vo bo co ti chnh nh sau:
Nh ca, nh xng, my mc v thit b
35
2011
2010
VN
VN
2.142.064.573.853
1.511.730.845.164
CAM KT THU HOT NG

Cc hp ng thu hot ng khng hy ngang, Tp on phi tr mc ti thiu trong tng lai nh
sau:
Thu t v thu kho
Di 1 nm
T 1 n 5 nm
Trn 5 nm
Tng cng cc khon thanh ton ti thiu
36
2011
2010
VN
VN
5.281.677.565
4.734.528.788
21.133.710.260
18.938.115.151
175.917.048.989
160.027.989.822
202.332.436.814
183.700.633.761
QUN L RI RO TI CHNH
Cc yu t ri ro ti chnh
Tng quan
Tp on chu cc ri ro sau khi s dng cc cng c ti chnh:
Ri ro th trng
Ri ro tn dng
Ri ro thanh khon
Ban iu hnh chu trch nhim chung i vi vic thit lp v gim st nguyn tc qun l ri ro ti
chnh. Ban iu hnh thit lp cc chnh sch nhm pht hin v phn tch cc ri ro m Tp on
phi chu, thit lp cc bin php kim sot ri ro v cc hn mc ri ro thch hp, v gim st cc
ri ro v vic thc hin cc hn mc ri ro. H thng v chnh sch qun l ri ro c xem xt li
nh k nhm phn nh nhng thay i ca cc iu kin th trng v hot ng ca Tp on.
(a)
Ri ro th trng
Ri ro th trng l ri ro gi tr hp l hoc lu chuyn tin t tng lai ca mt cng c ti chnh
s bin ng theo s bin ng ca gi th trng. Ri ro th trng bao gm 3 loi ri ro: ri ro tin
t, ri ro li sut v ri ro gi. Mc tiu ca vic qun l ri ro th trng l qun l v kim sot mc
ri ro trong gii hn chp nhn c, trong khi vn ti a ha li nhun.
40

Mu s B 09 DN/HN
36
QUN L RI RO TI CHNH (tip theo)
(a)
Ri ro th trng (tip theo)
(i)
Ri ro tin t
Tp on chu ri ro t gi trn cc giao dch mua v bn bng cc ng tin t khng phi l ng
Vit Nam. Cc ngoi t c ri ro ny ch yu l ng la M (USD) v ng Euro (EUR).
Tp on m bo rng mc ri ro tin t thun c duy tr mt mc c th chp nhn
c bng cch mua hoc bn cc ngoi t theo t gi thc hin ti thi im khi cn thit hn
ch s mt cn bng trong ngn hn. Ban iu hnh khng thc hin cc giao dch phng nga ri
ro tin t sau khi cn nhc chi ph ca vic s dng cc cng c ti chnh phng nga ri ro c
th vt mc ri ro tim tng ca bin ng t gi.
Ri ro tin t ca Tp on i vi USD v EUR l nh sau:
Tin gc ngoi t
VN tng ng
USD
EUR
USD
27.989.325
1.482.878
582.961.667.350
EUR
Ti sn ti chnh
Tin mt v tin gi ngn hng
40.976.354.510
Phi thu khch hng v phi

thu khc
35.512.893
8.543.383
739.662.534.214
236.079.314.321
63.502.218
10.026.261
1.322.624.201.564
277.055.668.831
(43.076.331)
(12.606.518)
(897.193.813.131)
(348.355.921.842)
N ti chnh
Phi tr ngi bn v cc khon
n khc
Mc ri ro tin t
20.425.888
(2.580.257)
425.430.388.433
41
(71.300.253.011)

Mu s B 09 DN/HN
36
(a)
(i)
Ri ro tin t (tip theo)

Tin gc ngoi t
VN tng ng
USD
EUR
USD
Ti sn ti chnh
Tin mt v tin gi ngn hng
Phi thu khch hng v phi
thu khc
N ti chnh
Cc khon vay
Phi tr ngi bn v cc khon
n khc
Mc ri ro tin t
EUR
1.303.358
995
24.675.217.771
27.581.760
10.943.931
12.247.289
8.863.926
8.864.921
207.190.508.231
231.865.726.002
245.787.809.045
245.815.390.805
(30.000.000)
(567.960.000.000)
(30.028.437)
(2.132.729)
(568.498.371.126)
(59.138.450.054)
(60.028.437)
(2.132.729) (1.136.458.371.126)
(59.138.450.054)
(47.781.148)
6.732.192
(904.592.645.124)
186.676.940.751
Ti ngy 31 thng 12 nm 2011, nu ng la M mnh/yu i 10% so vi ng Vit Nam trong

khi mi bin s khc (k c thu sut) gi nguyn khng i, th li nhun sau thu ca Tp on
cho nm ti chnh s cao/thp hn mt khon l 27.451.861.885 ng Vit Nam do li/l chuyn i
t gi trn s d cc cng c ti chnh bng ng la M cn li.
Ti ngy 31 thng 12 nm 2011, nu ng Euro mnh/yu i 10% so vi ng Vit Nam trong khi
mi bin s khc (k c thu sut) gi nguyn khng i, th li nhun sau thu ca Tp on cho
nm ti chnh s thp/cao hn mt khon l 5.347.518.976 ng Vit Nam do li/l chuyn i t
gi trn s d cc cng c ti chnh bng ng Euro cn li.
(ii)
Ri ro gi
Tp on c cc hot ng u t vn vo cc cng ty nim yt v cha nim yt v chu ri ro bin
ng gi ca cc khon u t ny. Cc yu t ri ro nh hng n kt qu ca cc khon u t
ny bao gm kt qu hot ng kinh doanh v tnh hnh ti chnh ca cc cng ty c u t v
iu kin th trng. Ban iu hnh qun l ri ro lin quan n yu t kt qu hot ng kinh
doanh v tnh hnh ti chnh ca cc cng ty c u t bng cch chn la cc ngnh ngh kinh
doanh v cc cng ty u t. Yu t ri ro lin quan n iu kin th trng t bn thn n b
nh hng bi cc iu kin kinh t chung ca Vit Nam v cc hnh vi ca cc nh u t, nm
ngoi kh nng kim sot ca Ban iu hnh. Nhng yu t ny dn n cc iu kin th
trng bin ng nhiu trong hai nm va qua.
i vi cc khon u t vo chng khon vn nim yt, nu gi chng khon tng/gim 10% trong
khi tt c cc bin s khc (k c thu sut) gi nguyn khng i, th li nhun sau thu ca Tp
on s cao/thp hn 8.303.060.483 ng Vit Nam tng ng vi xu hng thay i ca gi.
42

Mu s B 09 DN/HN
36
(a)
(iii)
Ri ro li sut
Tp on khng chu ri ro li sut ln do Tp on c chnh sch duy tr li sut c nh cho tt c
cc khon vay. Ngoi ra, ti ngy 31 thng 12 nm 2011, Tp on tt ton tt c cc khon
vay.
(b)
Ri ro tn dng
Ri ro tn dng l ri ro Tp on b thit v ti chnh nu mt khch hng hoc mt i tc ca cng
c ti chnh khng th thc hin cc ngha v theo hp ng ca h, v ri ro ny pht sinh ch yu
t cc khon phi thu khch hng ca Tp on.
Phi thu khch hng v phi thu khc
Mc ri ro tn dng ca Tp on b nh hng ch yu bi cc c im ring bit ca tng
khch hng.
Ban iu hnh thit lp chnh sch tn dng, theo , mi khch hng mi phi c phn tch
k v mc tn nhim trc khi Tp on a ra cc iu kin v iu khon giao hng v thanh
ton. Hn mc mua hng c thit lp cho tng khch hng, th hin khon tin cao nht m
khch hng c th mua m khng cn phi c s chp thun ca Ban iu hnh. Khch hng no
khng c thng qua xp hng tn nhim ch c th giao dch vi Tp on vi iu kin tr tin
trc.
Tp on s lp d phng gim gi tr phn nh mc thit hi c tnh i vi phi thu khch
hng, phi thu khc v cc khon u t. Thnh phn chnh ca khon d phng gim gi ny l
khon l c th c lin quan n mc thit hi ln c th i vi tng khch hng v mc
thit hi tng th ca cc nhm ti sn ti chnh tng t, c xc nh khi cc ri ro ny c th
xy ra nhng cha c pht hin. Mc thit hi tng th c xc nh da trn d liu
thng k v thanh ton trong qu kh ca cc ti sn ti chnh tng t.
Cc khon u t
Tp on gii hn mc ri ro tn dng bng cch ch u t vo cc chng khon c tnh thanh
khon v vi cc i tc c mc tn nhim cao. Ban iu hnh ch ng gim st ri ro tn dng
v khng k vng cc i tc s khng thc hin c cc ngha v ca h.
S d vi ngn hng
Tp on c s d tin gi vi cc t chc tn dng trong nc. Ban iu hnh khng nhn thy
mt khon thit hi no i vi kt qu hot ng ca cc t chc tn dng ny.
Mc ri ro tn dng ti a i vi mi nhm ti sn ti chnh l gi tr ghi s ca nhm cng c ti
chnh c trnh by trn bng cn i k ton. Cc nhm ti sn ti chnh ln ca Tp on l
tin gi ngn hng, cc khon phi thu khch hng, cc khon phi thu khc v cc khon u t.
43

Mu s B 09 DN/HN
36
(b)
Ri ro tn dng (tip theo)
(i)
Cc ti sn ti chnh khng qu hn cng khng b suy gim gi tr

Tin gi ngn hng v cc khon u t vo tri phiu khng qu hn v khng b suy gim gi tr
l cc khon tin gi v cc khon u t vo tri phiu pht hnh cc ngn hng c xp hng tn
nhim cao Vit Nam. Cc khon phi thu khch hng v phi thu khc m khng qu hn cng
khng b gim gi ch yu l t cc cng ty c qu trnh thanh ton tt cho Tp on.
Cc khon phi thu khch hng v phi thu khc ca Tp on khng qu hn v khng b suy gim
gi tr l 1.353.317.082.254 ng Vit Nam (2010: 709.847.091.276 ng Vit Nam).
(ii)
Ti sn ti chnh qu hn v/hoc suy gim gi tr

Khng c cc nhm ti sn ti chnh khc qu hn v/hoc suy gim gi tr ngoi tr cc khon phi
thu v phi thu khc.
Cc khon phi thu v phi thu khc qu hn nhng khng suy gim gi tr bao gm nh sau:
Ti ngy 31 thng 12
2011
VN
Qu hn 1 n 30 ngy
Qu hn 31 n 60 ngy
Qu hn 61 n 90 ngy
Qu hn hn 90 ngy
15.058.558.138
287.717.434
630.000
3.727.445.863
19.074.351.435
2010
VN
23.720.033.214
345.829.102
7.056.901.845
29.762.308.581
60.885.072.742
Gi tr ghi s ca cc khon phi thu khch hng v phi thu khc c xc nh l c suy gim gi
tr v s tng gim ca d phng gim gi tr lin quan nh sau:
Ti ngy 31 thng 12
2011
VN
Gi tr ghi s
Tng gp
Tr: D phng gim gi tr
D phng gim gi tr
S d u nm
D phng tng
Xa s
S d cui nm
44
2010
VN
3.582.467.962
(1.918.007.430)
1.664.460.532
630.581.164
(596.556.111)
34.025.053
596.556.111
1.833.346.777
(511.895.458)
1.918.007.430
663.172.889
(14.545.012)
(52.071.766)
596.556.111

Mu s B 09 DN/HN
36
(c)
Ri ro thanh khon
Ri ro thanh khon l ri ro Tp on s gp kh khn v khng th thc hin cc ngha v lin
quan n cc khon n ti chnh. Chnh sch ca Tp on l thng xuyn gim st cc yu cu
thanh khon hin ti v tng lai nhm m bo Tp on c th duy tr d tr tin mt y
c th p ng cc yu cu thanh khon trong ngn hn v trung hn. Vic nm gi tin mt ca
Tp on v dng lu chuyn tin thun t hot ng c cho l y c th thanh ton cc
khon n n hn trong nm ti chnh ti ca Tp on.
Bng di y phn tch cc khon n ti chnh phi phi sinh vo cc nhm o hn c lin quan
da trn k hn cn li t ngy lp bng cn i k ton n ngy o hn theo hp ng. Cc s
tin c trnh by trong bng sau l cc dng tin theo hp ng khng chit khu.
T 1 n
T 1 n 5
Di 1 nm
2 nm
nm
VN
VN
VN
Phi tr ngi bn v cc khon n khc 2.312.706.740.902
92.000.000.000
567.960.000.000
Phi tr ngi bn v cc khon n khc 1.556.078.140.913
92.000.000.000
2.124.038.140.913
92.000.000.000

Cc khon vay
45

Mu s B 09 DN/HN
36
(d)
o lng theo gi tr hp l
Gi tr ghi s tr d phng ca cc khon phi thu khch ngn hn, tin gi ngn hng v cc khon phi tr ngi bn v phi tr khc l gn bng vi
gi tr hp l ca chng.
Di y l chi tit gi tr hp l ca cc khon u t ngn hn v di hn:
So snh vi gi th trng
Gi tr s sch
Tng
Gim
Gi tr th trng
D phng
VN
VN
VN
VN
VN
Chng khon vn nim yt
24.993.771.792
11.762.802.708
(10.685.976.400)
26.070.598.100
(10.685.976.400)
Chng khon vn cha nim yt
82.283.660.000
(68.558.267.200)
13.725.392.800
(68.558.267.200)
Chng khon vn nim yt
206.996.073.800
5.973.328.500
(96.442.805.500)
116.526.596.800
(96.442.805.500)
Chng ch qu
106.350.000.000
(45.907.987.129)
60.442.012.871
(45.907.987.129)

u t ngn hn
Cc u t di hn khc
420.623.505.592
17.736.131.208
(221.595.036.229)
216.764.600.571
(221.595.036.229)
46

Mu s B 09 DN/HN
36
(d)
o lng theo gi tr hp l (tip theo)

So snh vi gi th trng
Gi tr s sch
Tng
Gim
Gi tr th trng
Gi tr s sch
VN
VN
VN
VN
VN
Chng khon vn nim yt
24.993.771.792
39.538.150.708
(8.150.578.000)
56.381.344.500
(8.150.578.000)
Chng khon vn cha nim yt
82.283.660.000
(62.507.091.500)
19.776.568.500
(62.507.091.500)
Chng khon vn nim yt
206.996.073.800
26.970.000
(80.353.639.400)
126.669.404.400
(80.353.639.400)
Chng ch qu
106.350.000.000
(28.226.445.148)
78.123.554.852
(28.226.445.148)
420.623.505.592
39.565.120.708
(179.237.754.048)
280.950.872.252
(179.237.754.048)

u t ngn hn
Cc u t di hn khc
Gi tr th trng ca chng khon vn nim yt ti S giao dch Chng khon Thnh ph H Ch Minh c tnh da vo gi ng ca ca ngy giao
dch cui cng ca nm ti S giao dch chng khon Thnh ph H Ch Minh.
Gi tr th trng ca cc chng khon vn cha nim yt c c tnh da trn gi giao dch bnh qun ca 3 cng ty chng khon.
Gi tr th trng ca chng ch qu cha nim yt c tnh da vo gi tr th trng ca danh mc u t ca qu c xc nhn bi cng ty chng
khon v ngn hng gim st c b nhim.
47

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CNG TY C PHN SA VIT NAM

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S 4103001932 ngy 20 thng 11 nm 2003 do S K hoch v

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10, Tn Tro, Phng Tn Ph, Qun 7, TP. H Ch Minh, Vit Nam

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Cc thuyt minh t trang 11 n trang 48 l mt phn cu thnh cc bo co ti chnh hp nht ny.

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Phi thu di hn khc

Chi ph xy dng c bn d dang

u t vo cng ty lin kt, lin doanh

Ti sn thu thu nhp hon li

Cc thuyt minh t trang 11 n trang 48 l mt phn cu thnh cc bo co ti chnh hp nht ny.

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Tng cc khon phi thu

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Lu chuyn tin thun t hot ng u t

Cc thuyt minh t trang 11 n trang 48 l mt phn cu thnh cc bo co ti chnh hp nht ny.