BCTC Vinamilk 2011

CNG TY C PHN SA VIT NAM
a ch: 10 Tn Tro - Phng Tn Ph - Qun 7 - Thnh ph H Ch Minh

BO CO TI CHNH
Cho nm ti chnh kt thc ngy 31 thng 12 nm 2011
CHNH THC
20 - 01 - 2012

VINAMILK
BO CO TI CHNH
NM 2011
T NGY 01/01/2011 N NGY 31/12/2011
(DNG Y )
TP H Ch Minh, thng 01 - 2012

BO CO TI CHNH
NI DUNG
Trang
BNG CN I K TON
03
BO CO KT QU HOT NG KINH DOANH
07
BO CO LU CHUYN TIN T
08
BNG THUYT MINH BO CO TI CHNH
10

BO CO TI CHNH
BNG CN I K TON
(Dng y )
Ti ngy 31 thng 12 nm 2011
MU S B01-DN
n v tnh : VN
TI SN
1
M
s
2
A-TI SN NGN HN
(100=110+120+130+140+150)
100
I. Tin v cc khon tng ng tin

1. Tin
2. Cc khon tng ng tin
110
111
112
II. Cc khon u t ti chnh ngn hn

1. u t ngn hn
2. D phng gim gi u t ngn hn (*)
120
121
129
III. Cc khon phi thu

1. Phi thu khch hng
2. Tr trc cho ngi bn
3. Phi thu ni b ngn hn
130
131
132
133
Thuyt
minh
3
S cui nm
S u nm
9.279.160.021.716
5.804.397.860.378
VI.1
3.101.435.901.849
771.435.901.849
2.330.000.000.000
234.843.207.079
234.843.207.079
-
VI.2
736.033.188.192
815.277.431.792
(79.244.243.600)
2.092.259.762.292
2.162.917.431.792
(70.657.669.500)
2.126.947.803.251
1.152.632.033.803
743.668.199.436
-
1.119.075.135.003
595.420.415.184
340.411.981.006
-
VI.3
4. Phi thu theo tin k hoch hp ng

xy dng
5. Cc khon phi thu khc
6. D phng phi thu ngn hn kh i (*)
138
139
VI.4
VI.5
232.545.166.006
(1.897.595.994)
183.818.883.488
(576.144.675)
IV. Hng tn kho

1. Hng tn kho
2. D phng gim gi hng tn kho (*)
140
141
149
VI.6
VI.7
3.186.792.095.368
3.191.726.002.038
(4.933.906.670)
2.272.650.052.063
2.276.752.660.978
(4.102.608.915)
V. Ti sn ngn hn khc
1. Chi ph tr trc ngn hn
2. Thu GTGT c khu tr
3. Thu v cc khon phi thu Nh nc
5. Ti sn ngn hn khc
150
151
152
154
158
127.951.033.056
56.321.028.026
70.615.030.542
1.014.974.488
85.569.703.941
37.892.633.665
15.992.818.623
31.684.251.653
137
VI.8

BO CO TI CHNH
BNG CN I K TON (tip theo)

MU S B01-DN
n v tnh : VN
TI SN
1
B- TI SN DI HN
(200 = 210+220+240+250+260)
I. Cc khon phi thu di hn
1. Phi thu di hn ca khch hng
2. Vn kinh doanh n v trc thuc
3. Phi thu di hn ni b
4. Phi thu di hn khc
5. D phng phi thu di hn kh i (*)
M
s
2
200
Thuyt
minh
3
S cui nm
S u nm
4
6.285.158.103.799
5
4.949.908.765.951
210
211
212
213
218
219
23.624.693
23.624.693
-
II. Ti sn c nh
1. Ti sn c nh hu hnh
- Nguyn gi
- Gi tr hao mn ly k (*)
2. Ti sn c nh thu ti chnh
220
221
222
223
224
4.571.226.735.584
3.140.742.111.001
4.819.396.220.602
(1.678.654.109.601)
-
3.058.038.713.598
2.278.666.157.863
3.701.896.691.342
(1.423.230.533.479)
-
- Nguyn gi
3. Ti sn c nh v hnh
- Nguyn gi
4. Chi ph xy dng c bn d dang
225
226
227
228
229
230
209.380.741.295
305.503.445.243
(96.122.703.948)
1.221.103.883.288
126.013.324.335
185.265.480.642
(59.252.156.307)
653.359.231.400
III. Bt ng sn u t
- Nguyn gi
240
241
242
73.182.137.539
90.177.337.460
(16.995.199.921)
73.328.395.211
76.570.608.223
(3.242.213.012)
IV. Cc khon u t ti chnh di hn

1. u t vo cng ty con
2. u t vo cng ty lin kt, lin doanh
3. u t di hn khc
4. D phng gim gi u t ti chnh di
hn (*)
250
251
252
258
259
1.550.368.535.378
823.752.380.127
214.466.955.551
783.611.273.800
(271.462.074.100)
1.659.632.386.999
561.052.384.560
214.466.955.551
1.036.111.273.800
(151.998.226.912)
V. Ti sn di hn khc
1. Chi ph tr trc di hn
2. Ti sn thu thu nhp hon li
3. Ti sn di hn khc
260
261
262
268
90.380.695.298
13.955.996.238
75.328.279.060
1.096.420.000
158.885.645.450
94.165.141.674
62.865.036.536
1.855.467.240
15.564.318.125.515
10.754.306.626.329
TNG CNG TI SN (100+200)
270
VI.9
VI.10
VI.12
VI.11
VI.13
VI.14
VI.15
VI.16
VI.17

BO CO TI CHNH
BNG CN I K TON (tip theo)

MU S B01-DN
n v tnh : VN
NGUN VN
1
A- N PHI TR (300 = 310 + 330)
I. N ngn hn
1. Vay v n ngn hn
2. Phi tr ngi bn
3. Ngi mua tr tin trc
4. Thu v cc khon phi np Nh nc
5. Phi tr ngi lao ng
6. Chi ph phi tr
7. Phi tr ni b
8. Phi tr theo tin k hoch hp ng
xy dng
9. Cc khon phi tr, phi np ngn hn
khc
10. D phng phi tr ngn hn
11. Qu khen thng phc li
M
s
2
300
310
311
312
313
314
315
316
317
318
Thuyt
minh
3
319
320
323
II. N di hn
1. Phi tr di hn ngi bn
2. Phi tr di hn ni b
3. Phi tr di hn khc
4. Vay v n di hn
5. Thu thu nhp hon li phi tr
6. D phng tr cp thi vic, mt vic lm
7. D phng phi tr di hn
8. Doanh thu cha thc hin
9.Qu pht trin khoa hc v cng ngh
330
331
332
333
334
335
336
337
338
339
B- VN CH S HU (400 = 410+430)
400
I. Vn ch s hu
1. Vn u t ca ch s hu
2. Thng d vn c phn
3. Vn khc ca ch s hu
4. C phiu qu
5. Chnh lch nh gi li ti sn
6. Chnh lch t gi hi oi
7. Qu u t pht trin
8. Qu d phng ti chnh
9. Qu khc thuc vn ch s hu
10. Li nhun sau thu cha phn phi
410
411
412
413
414
415
416
417
418
419
420
S cui nm
S u nm
4
3.152.169.943.075
2.993.592.789.307
1.882.755.381.787
116.844.952.210
287.182.837.552
42.008.506.653
260.206.170.893
-
5
2.803.350.338.459
2.643.646.520.653
567.960.000.000
1.095.245.156.293
30.515.029.293
278.216.643.484
32.715.690.648
263.812.687.876
-
VI.22
58.284.825.493
115.873.505.360
VI.23
346.310.114.719
259.307.807.699
158.577.153.768
92.000.000.000
66.571.712.268
5.441.500
-
159.703.817.806
92.000.000.000
51.058.625.583
16.645.192.223
-
12.412.148.182.440
7.950.956.287.870
12.412.148.182.440
5.561.147.540.000
1.276.994.100.000
(2.521.794.000)
908.024.236.384
556.114.754.000
4.112.389.346.056
7.950.956.287.870
3.530.721.200.000
(669.051.000)
2.172.290.789.865
353.072.120.000
1.895.541.229.005
VI.18
VI.19
VI.20
VI.21
VI.24
VI.25

BO CO TI CHNH
1
11. Ngun vn u t XDCB
12. Qu h tr sp xp doanh nghip
M
s
2
421
422
II. Ngun kinh ph v qu khc

1. Ngun kinh ph
2. Ngun kinh ph hnh thnh TSC
430
432
433
440
NGUN VN
TNG CNG NGUN VN (300+400)
Thuyt
minh
3
S cui nm
S u nm
5
-
15.564.318.125.515
10.754.306.626.329
CC CH TIU NGOI BNG CN I K TON

MU S B01-DN
n v tnh : VN
CH TIU
Thuyt
minh
S u nm
S cui nm
1. Ti sn thu ngoi
2. Vt t, hng ha nhn gi h, nhn gia cng
3. Hng ha nhn bn h, nhn k gi, k cc

4. N kh i x l
5. Ngoi t cc loi: USD
EUR
NZD
6. D ton chi s nghip, d n
27.989.325,30
1.482.877,52
-
1.303.357,93
994,69
-

a ch: 10 Tn Tro - Phng Tn Ph - Qun 7- Thnh ph H Ch Minh
BO CO TI CHNH
BO CO LU CHUYN TIN T GIA NIN

(Theo phng php gin tip)
Nm 2011
MU S B03-DN
n v tnh: VN
CH TIU
M
s
Thuyt
minh
Nm nay
Nm trc
I. Lu chuyn tin t hot ng kinh doanh

1. Li nhun trc thu
2. iu chnh cho cc khon
01
- Khu hao TSC

- (Li) / l t cc khon d phng
- (Li) / l chnh lch t gi hi oi cha
thc hin
- (Li) / l t hot ng u t
- Chi ph li vay
3. Li nhun t hot ng kinh doanh trc
thay i vn lu ng
- (Tng) / gim cc khon phi thu
- (Tng) / gim hng tn kho
- Tng / (gim) cc khon phi tr (khng k
li vay phi tr, thu thu nhp phi np)
- (Tng) / gim chi ph tr trc
- Tin li vay tr
- Thu thu nhp doanh nghip np
- Tin thu khc t hot ng kinh doanh
- Tin chi khc t hot ng kinh doanh
Lu chuyn tin thun t hot ng kinh
doanh
II.Lu chuyn tin t hot ng u t
1. Tin chi mua sm, xy dng TSC v cc
ti sn di hn khc
2. Tin thu t thanh l, nhng bn TSC
3. Tin chi cho vay, mua cc cng c n ca
n v khc
4. Tin thu hi cho vay, bn li cc cng c
n ca n v khc
5. Tin chi u t gp vn vo n v khc
6. Tin thu hi u t gp vn vo n v
khc
7.Tin thu li cho vay, c tc v li nhun
c chia
Lu chuyn tin thun t hot ng u t
4.932.509.403.953
4.231.550.400.411
361.325.713.482
261.449.479.161
03
131.970.414.289
30.016.540.007
04
7.605.774.684
(42.641.420.105)
05
06
(507.917.626.333)
13.933.130.085
(610.351.336.931)
6.003.810.273
08
4.939.426.810.160
3.876.027.472.816
09
10
(1.066.840.564.449)
(916.347.996.511)
(298.837.737.911)
(997.326.866.523)
11
782.979.585.995
398.190.544.599
12
13
14
15
16
(23.173.000.514)
(14.785.659.974)
(789.968.554.294)
1.255.501.334
(329.809.135.979)
(13.661.108.147)
(4.866.346.822)
(548.573.466.173)
66.404.700.000
(309.955.388.199)
20
2.582.736.985.768
2.167.401.803.640
21
(1.704.853.964.951)
(1.421.428.554.578)
22
50.148.330.984
720.843.512.534
23
(18.000.000.000)
(500.000.000.000)
24
1.621.569.512.182
286.148.743.444
25
(262.699.995.567)
(520.567.384.560)
26
27
471.824.231.056
272.092.557.858
30
157.988.113.704
(1.162.911.125.302)
02
VI.10
VI.11
VI.12
VII.4
VI.20

BO CO TI CHNH
CH TIU
M
s
Thuyt
minh
Nm nay
Nm trc
III. Lu chuyn tin t hot ng ti chnh

1. Tin thu t pht hnh c phiu, nhn vn
gp ca ch s hu
2.Tin chi tr vn gp cho ch s hu, mua
li c phiu doanh nghip pht hnh
3. Tin vay ngn hn, di hn nhn c
4. Tin chi tr n gc vay
5. Tin chi tr n thu ti chnh
6. C tc li nhun tr cho ch s hu
Lu chuyn tin thun t hot ng ti chnh
31
1.454.528.400.000
18.068.200.000
32
(1.852.743.000)
(514.829.000)
33
34
35
36
40
624.835.000.000
(1.209.835.000.000)
(741.428.260.000)
126.247.397.000
966.530.000.000
(403.947.731.000)
(1.765.200.420.000)
(1.185.064.780.000)
Lu chuyn tin thun trong k (20+30+40)
50
2.866.972.496.472
(180.574.101.662)
Tin v tng ng tin u k

nh hng ca thay i t gi hi oi quy i
ngoi t
60
234.843.207.079
415.417.916.497
61
(379.801.702)
(607.756)
70
3.101.435.901.849
234.843.207.079
Tin v tng ng tin cui k

(50+60+61)

BO CO TI CHNH
BNG THUYT MINH BO CO TI CHNH

T ngy 01 thng 01 nm 2011 n ngy 31 thng 12 nm 2011
(Bng thuyt minh ny l mt b phn hp thnh v phi c c cng vi Bo co ti chnh)
I.
C IM HOT NG CA CNG TY
1.
Hnh thc s hu vn
Cc thi im quan trng lin quan n vic hnh thnh v pht trin ca Cng ty C phn Sa Vit Nam
(Cng ty) c ghi nhn nh sau:
+ Ngy 29/04/1993 : Cng ty Sa Vit Nam (loi hnh Doanh Nghip Nh Nc) c thnh lp theo
Quyt nh s 420/CNN/TCLD ca B Cng Nghip Nh.
+ Ngy 01/10/2003 : Cng ty c c phn ho t Doanh nghip Nh Nc ca B Cng Nghip theo
Quyt nh 155/2003/Q-BCN.
+ Ngy 20/11/2003 : Cng ty ng k tr thnh mt Cng ty C phn v bt u hot ng theo Lut
Doanh Nghip Vit Nam v c S K hoch v u t TP HCM cp Giy php
ng k kinh doanh s 4103001932.
+ Ngy 28/12/2005 : y Ban Chng khon Nh nc cp Giy php nim yt s 42/UBCK-GPYN.
+ Ngy 19/01/2006 : C phiu ca Cng Ty c nim yt trn Th trng chng khon TP HCM.
Tr s chnh theo giy php c t ti a ch s 10 ng Tn Tro - Phng Tn Ph - Qun 7 - Thnh
ph H Ch Minh.
Ti thi im 31/12/2011,
+ Cng ty c cc n v ph thuc sau:
Cc chi nhnh bn hng:
1/ CN Cng ty CP Sa Vit Nam ti H Ni - Tng 11, Thp B, Ta nh Handi Resco, 521 Kim
M, Phng Ngc Khnh, Qun Ba nh, TP H Ni.
2/ CN Cng ty CP Sa Vit Nam ti Nng - S 12 Chi Lng, Phng Hi Chu II, Qun Hi
Chu, TP Nng.
3/ CN Cng ty CP Sa Vit Nam ti Cn Th - S 86D Thi Bnh, TP Cn Th.
Cc nh my sn xut:
1/ Nh my sa Thng Nht - S 12 ng Vn Bi, Q.Th c, TP.HCM.
2/ Nh my sa Trng Th - S 32 ng Vn Bi, Q.Th c, TP.HCM.
3/ Nh my sa Dielac - Khu Cng nghip Bin Ha I, ng Nai.
10

BO CO TI CHNH
4/ Nh my sa Cn Th - Khu Cng nghip Tr Nc, Cn Th.

5/ Nh my sa Si Gn - Khu CN Tn Thi Hip, Q12,TP HCM.
6/ Nh my sa Ngh An - ng So Nam, x Nghi Thu, TX Ca L, Tnh Ngh An.
7/ Nh my sa Bnh nh - 87 Hong Vn Th, P.Quang Trung, TP Quy Nhn, Bnh nh.
8/ Nh my nc gii kht Vit Nam - Khu Cng nghip M Phc II, Tnh Bnh Dng.
9/ Nh my sa Tin Sn - Khu Cng nghip Tin Sn, Tnh Bc Ninh.
Kho vn:
1/ X nghip Kho Vn - S 32 ng Vn Bi, Q.Th c, TP.HCM.
2/ X nghip Kho Vn H Ni Km 10 Quc l 5, X Dng X, Q. Gia Lm, H Ni.
Phng khm:
Phng khm a khoa An Khang - 87A CMT8, Qun 1, TP HCM.
+ Cng ty c cc Cng ty con nh sau:
Cng ty con
Phn vn Cng ty
nm gi
- Cng ty TNHH Mt Thnh vin Sa Lam Sn
Sn xut sa
100%
- Cng ty TNHH Mt Thnh vin B Sa Vit Nam
Sn xut sa
100%
- Cng ty TNHH Mt Thnh vin u t Bt ng
Pht trin bt ng
100%
sn Quc t
- Cng ty TNHH Mt Thnh vin Sa Dielac
2.
Hot ng chnh
sn
Sn xut sa
100%
Ngnh ngh kinh doanh

Theo Giy php ng k kinh doanh, cng ty c php thc hin cc lnh vc v ngnh ngh nh sau:
a.
Sn xut v kinh doanh bnh, sa u nnh, nc gii kht, sa hp, sa bt, bt dinh dng v cc
sn phm t sa khc;
b.
Kinh doanh thc phm cng ngh, thit b ph tng, vt t, ha cht (tr ha cht c tnh c hi
mnh), nguyn liu;
c.
Kinh doanh nh;
d.
Mi gii, cho thu bt ng sn;

11

BO CO TI CHNH
e.
Kinh doanh kho, bn bi;
f.
Kinh doanh vn ti hng bng t;
g.
Bc xp hng ha;
h.
Sn xut, mua bn ru, bia, ung, thc phm ch bin, ch ung, c ph rang-xay-phin-ha tan
(khng sn xut ch bin ti tr s);
i.
Sn xut v mua bn bao b;
j.
In trn bao b;
k.
Sn xut, mua bn sn phm nha (khng sn xut bt giy, ti ch ph thi nha ti tr s);
l.
Phng khm a khoa;
m.
Chn nui, trng trt, cc hot ng h tr chn nui, trng trt;
n.
Dch v sau thu hoch;
o.
X l ht ging nhn ging.
II. K K TON, N V TIN T S DNG TRONG K TON

1.
K k ton
K k ton bt u t ngy 01/01 v kt thc vo ngy 31/12.
2.
n v tin t s dng trong k ton

n v tin t s dng trong k ton l ng Vit Nam (VN).
III. CHUN MC V CH K TON P DNG

1.
-
Ch k ton p dng
Cng ty p dng Ch K ton Doanh nghip Vit Nam theo Quyt nh 15/2006/Q-BTC ban hnh
ngy 20/03/2006 v Thng t 244/2009/TT-BTC ban hnh ngy 31/12/2009.
Cc thng tin ti chnh c son lp theo Chun mc K ton Vit Nam VAS 21 Trnh by Bo co
ti chnh.
Ch K ton c p dng nht qun vi nhng Ch K ton p dng vi Bo co ti chnh nm cho

nin kt thc ngy 31 thng 12 nm 2010.
12

BO CO TI CHNH
2.
-
Tuyn b v vic tun th chun mc k ton v ch k ton

Khng c Chun mc K ton Vit Nam mi c ban hnh hoc sa i c hiu lc cho nin kt thc
ngy 31 thng 12 nm 2011.
Ban iu Hnh m bo tun th y yu cu ca cc Chun mc k ton v Ch K ton Doanh

nghip Vit Nam hin hnh trong vic lp Bo co ti chnh.
3.
Hnh thc k ton p dng

Cng ty s dng hnh thc k ton trn my vi tnh.
IV. CC CHNH SCH K TON P DNG

C s lp Bo co ti chnh
1.
-
Bo co ti chnh s dng n v tin t l ng Vit Nam (VN), v c son lp theo Ch K ton,

Chun mc K ton, Nguyn tc K ton Vit Nam c chp nhn chung ti Vit Nam.
2.
Bo co ti chnh c trnh by theo nguyn tc gi gc.
Tin v tng ng tin

a. Tin v nguyn tc ghi nhn cc khon tin:
-
Tin: bao gm tin mt, tin gi ngn hng (khng k hn), tin ang chuyn.
Nguyn tc ghi nhn cc khon tin:

+
Cc khon tin mt: Cn c vo cc phiu thu, phiu chi tin mt.
Cc khon tin gi ngn hng: Cn c vo giy bo N v bo C ca Ngn hng kt hp vi

S ph hoc bng xc nhn s d ca cc ngn hng ti tng thi im.
Cc khon tin ang chuyn: da vo cc lnh chuyn tin cha c giy bo N v giy np
tin cha c giy bo C.
b. Cc khon tng ng tin:

L cc khon u t ngn hn c thi hn thu hi hoc o hn khng qu 3 thng c kh nng
chuyn i d dng thnh mt lng tin xc nh v khng c ri ro trong chuyn i thnh tin k
t ngy mua khon u t ti thi im bo co.
13

BO CO TI CHNH
c. Phng php chuyn i cc ng tin khc ra ng tin s dng trong k ton:

i vi cc nghip v pht sinh bng ngoi t:

c quy i theo t gi p dng ti thi im pht sinh nghip v, chnh lch t gi pht sinh t cc
nghip v ny c ghi nhn l thu nhp v chi ph ti chnh trong bo co kt qu kinh doanh.
i vi ti sn v n phi tr bng tin c gc ngoi t:

Cui qu, cui nin : nh gi li theo t gi bnh qun lin ngn hng ca Ngn hng Nh Nc
ti ngy lp bng cn i k ton. Chnh lch t gi pht sinh t vic nh gi li ny c kt
chuyn vo ti khon chnh lch t gi, s d cui cng s c kt chuyn vo chi ph hay doanh
thu ti chnh (theo VAS 10).
3.
T gi s dng quy i ti thi im ngy:

31/12/2010 :
18.932 VN/USD
31/12/2011 :
20.828 VN/USD
Hng tn kho
a. Nguyn tc ghi nhn hng tn kho:
-
Hng tn kho c ghi nhn trn c s gi gc l gi bao gm chi ph mua, chi ph ch bin v cc
chi ph lin quan trc tip khc pht sinh c c hng tn kho a im v trng thi hin ti.
Trng hp gi tr thun c th thc hin c thp hn gi gc th tnh theo gi tr thun c th thc

hin c (gi tr thun c th thc hin c xc nh bng cch ly gi bn c tnh ca hng tn
kho tr chi ph c tnh hon thnh sn phm v chi ph c tnh cn thit cho vic tiu th
chng).
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 cp hot ng bnh thng.
b. Phng php tnh gi tr hng tn kho:

-
Cc loi nguyn vt liu, nhin liu, vt t ph tng, thnh phm, cng c, hng ha c p dng
phng php bnh qun gia quyn khi xc nh gi xut kho.
Hng tn kho trong k nhp khu c ghi nhn tng trong k theo t gi hch ton, khon chnh
lch t gi pht sinh c hch ton vo doanh thu, chi ph ti chnh.
Hng tn kho tng gim trong k bng cc hnh thc di chuyn iu kho ni b s c hch ton
tng theo gi hch ton (gi iu chuyn c nh); phn chnh lch gia gi hch ton v gi bnh
qun s c hch ton vo ti khon chnh lch. Cui nm, phn chnh lch s c hch ton vo
hng tn kho hoc gi vn hng bn (ty thuc vo tnh cht xut kho ca hng tn kho ny).
14

BO CO TI CHNH
c. Phng php hch ton hng tn kho:

Phng php k khai thng xuyn.
d. Lp d phng gim gi hng tn kho:
Cng ty thc hin trch lp d phng gim gi hng tn kho theo hng dn ti Thng t
228/2009/TT-BTC ngy 07/12/2009 ca B Ti Chnh (thay th TT s 13/2006/TT-BTC ngy
27/02/2006).
Cc khon phi thu thng mi, cc khon phi thu khc v cch thc lp d phng n phi
4.
thu kh i
-
Cc khon phi thu thng mi c ghi nhn ph hp vi chun mc doanh thu v thi im ghi nhn cn
c theo ha n, chng t pht sinh.
Cc khon phi thu khc c ghi nhn theo ha n, chng t c xem xt, ph duyt .
D phng n phi thu kh i: c lp cho tng khon n phi thu kh i cn c vo tui n qu hn

ca cc khon n hoc d kin mc tn tht c th xy ra theo hng dn ti Thng t 228/2009/TT-BTC
ngy 07/12/2009.
5.
Nguyn tc ghi nhn v khu hao TSC

a. Nguyn tc ghi nhn ti sn s nh hu hnh, v hnh:
TSC hu hnh:
Gi tr Ti sn c nh c th hin theo nguyn tc: Nguyn gi tr i gi tr hao mn ly k.
Nguyn gi ti sn c nh bao gm ton b cc chi ph m Cng ty phi b ra c c ti sn c

nh tnh n thi im a ti sn vo trng thi sn sng s dng.
Nguyn gi TSC nhp khu s c ghi nhn theo t gi hch ton, khon chnh lch t gi trong
qu trnh mua sm TSC c hch ton vo doanh thu, chi ph ti chnh. Cc chi ph pht sinh sau
ghi nhn ban u TSC hu hnh c ghi tng nguyn gi ca ti sn nu chng thc s ci thin
trng thi hin ti so vi trng thi tiu chun ban u ca ti sn . Cc chi ph khng tha mn
iu kin trn c ghi nhn l chi ph trong k.
Khi ti sn c nh c bn hay thanh l, nguyn gi v khu hao ly k c xa s v bt k

khon li l no pht sinh do vic thanh l u c tnh vo thu nhp khc hay chi ph khc trong
k.
15

BO CO TI CHNH
TSC v hnh bao gm:
Quyn s dng t l ton b cc chi ph thc t Cng ty chi ra c lin quan trc tip ti t s
dng, bao gm: tin chi ra c quyn s dng t, chi ph cho n b, gii phng mt bng, san lp
mt bng, l ph trc b ...
Phn mm my tnh l ton b cc chi ph m Cng ty chi ra tnh n thi im nghim thu v a
phn mm vo s dng.
b. Phng php khu hao:

-
TSC hu hnh c khu hao theo phng php ng thng. Thi gian s dng hu ch (lin quan
n t l khu hao) c th nh sau:
Nhm loi
Nh ca, vt kin trc
My mc, thit b
Thi gian (nm)

10 50
8 10
Phng tin vn ti, thit b truyn dn

Thit b, dng c qun l
10
36
Khu hao ca TSC c ghi nhn ngay trong thng: s c tnh nguyn thng nu tng trc ngy
15, v khu hao thng nu ghi nhn tng sau ngy 15.
TSC v hnh l phn mm my vi tnh c khu hao trong 6 nm. TSC v hnh l quyn s dng
t khng thi hn c ghi nhn theo gi gc v khng tnh khu hao.
Bt ng sn u t
6.
-
Bt ng sn u t l quyn s dng t, nh, hoc mt phn ca nh hay c nh v t, c s h tng m

Cng ty 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.
Khu hao: Bt ng sn u t c khu hao theo phng php ng thng tr dn nguyn gi ti sn

qua sut thi gian hu dng c tnh.
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.
16

BO CO TI CHNH
Nguyn tc ghi nhn cc khon u t ti chnh:
7.
-
Cc khon u t vo chng khon, cng ty con, cng ty lin doanh, lin kt v c s kinh doanh ng
kim sot c ghi nhn theo gi gc.
D phng gim gi chng khon c lp cho tng loi chng khon c nim yt v cha nim yt trn
th trng v c gi th trng gim so vi gi ang hch ton trn s sch theo hng dn ti Thng t
228/2009/TT-BTC ngy 07/12/2009.
D phng tn tht cho cc khon u t ti chnh vo cc t chc kinh t khc c trch lp khi cc t
chc kinh t ny b l (tr trng hp l theo k hoch c xc nh trong phng n kinh doanh trc
khi u t) vi mc trch lp tng ng vi t l gp vn ca Cng ty trong cc t chc kinh t ny theo
hng dn ti Thng t 228/2009/TT-BTC ngy 07/12/2009.
Khi thanh l mt khon u t, phn chnh lch gia gi tr thanh l thun v gi tr ghi s c hch ton
vo doanh thu ti chnh hoc chi ph ti chnh trong k.
Nguyn tc ghi nhn v vn ha cc khon chi ph khc:
8.
-
Chi ph tr trc: c ghi nhn theo gi gc v c phn loi theo ngn hn v di hn.
Phng php phn b chi ph tr trc tun th theo nguyn tc:

+
Theo thi gian hu dng xc nh: Phng php ny p dng cho cc khon tin thu nh,
thu t tr trc.
Theo thi gian hu dng quy c: Phng php ny p dng cho cc khon chi ph qung
co, chi ph sa cha ln, cng c dng c phn b.
Phi tr ngi bn v phi tr khc:
9.
Cc khon n phi tr ngi bn, phi tr n vay v cc khon phi tr khc l cc khon n phi tr c
xc nh gn nh chc chn v gi tr v thi gian v c ghi nhn theo ngha v thc t pht sinh.
10.
-
Nguyn tc ghi nhn chi ph phi tr:

Chi ph phi tr c ghi nhn da trn cc c tnh hp l v s tin phi tr cho cc hng ha, dch v
s dng trong k.
Cng ty ghi nhn chi ph phi tr theo cc ni dung chi ph chnh sau:
+
Chi ph khuyn mi phi tr: c trch trc chi ph theo tin chng trnh (ch yu theo
tiu thc doanh thu).
Chi ph qung co phi tr: c trch theo tin v thi hn ca cc hp ng thc hin.
17

BO CO TI CHNH
11.
Chi ph thu nh, t phi tr: trch trc theo thi gian thc hin ca hp ng.
Chi ph sa cha ln trch trc theo k hoch sa cha ln c duyt.
Cc chi ph phi tr khc theo ni dung hp ng quy nh.
Trch lp qu d phng tr cp thi vic, mt vic v bo him tht nghip

Qu d phng tr cp thi vic, mt vic v bo him tht nghip c tnh ton v trch lp theo nhng
quy nh ca Lut Bo Him X Hi v cc vn bn hng dn hin hnh.
12.
Nguyn tc ghi nhn vn ch s hu:

Ngun vn kinh doanh ca Cng ty bao gm:
Vn u t ca ch s hu: c ghi nhn theo s thc t gp ca cc c ng.
Thng d vn c phn: l khon chnh lch gia vn gp theo mnh gi c phiu vi gi thc t pht hnh
c phiu.
Vn khc: hnh thnh do b sung t kt qu hot ng kinh doanh.
Li nhun sau thu c phn phi nh sau:

+
Qu u t pht trin trch 10% li nhun sau thu.
Qu khen thng phc li trch 10% li nhun sau thu.
Qu d phng ti chnh trch 5% li nhun sau thu (ti a bng 10% vn u t ca ch s

hu).
13.
-
Nguyn tc ghi nhn doanh thu, doanh thu ti chnh:

i vi hng ha, thnh phm: Doanh thu c ghi nhn khi phn ln ri ro v li ch gn lin vi vic s
hu hng ha c chuyn giao cho ngi mua v khng cn tn ti yu t khng chc chn ng k
lin quan n vic thanh ton tin, chi ph km theo hoc kh nng hng bn b tr li.
i vi dch v: Doanh thu c ghi nhn khi khng cn nhng yu t khng chc chn ng k lin quan
n vic thanh ton tin hoc chi ph km theo. Trng hp dch v c thc hin trong nhiu k k ton
th vic xc nh doanh thu trong tng k c thc hin cn c vo t l hon thnh dch v ti ngy cui
nm.
i vi tin li, c tc v li nhun c chia: Doanh thu c ghi nhn khi Cng ty c kh nng thu c
li ch kinh t t hot ng trn v c xc nh tng i chc chn.
+
Tin li: Doanh thu c ghi nhn trn c s thi gian v li sut tng k.
18

BO CO TI CHNH
C tc v li nhun c chia: Doanh thu c ghi nhn khi c ng c quyn nhn c tc

hoc cc bn tham gia gp vn c quyn nhn li nhun t vic gp vn.
14.
-
Nguyn tc v phng php ghi nhn chi ph ti chnh:

Cc khon l lin quan n hot ng u t ti chnh:
+
L do gp vn u t ra bn ngoi: c ghi nhn theo nguyn tc thc t pht sinh.
L u t chng khon : c lp cho tng loi chng khon c nim yt v cha nim
yt trn th trng v c gi th trng gim so vi gi ang hch ton trn s sch.
Chi ph i vay: Ghi nhn hng thng cn c trn khon vay, li sut vay v s ngy vay thc t.
Chi ph gp vn lin doanh lin kt, chuyn nhng chng khon: theo thc t pht sinh.
Chi ph l t gi hi oi: c ghi nhn khi c s chnh lch gia t gi dng hch ton v t gi thc t
thanh ton.
15.
-
Nguyn tc v phng php ghi nhn thu thu nhp doanh nghip:
Chi ph thu thu nhp doanh nghip (hoc thu nhp thu thu nhp doanh nghip): L tng chi ph thu thu
nhp hin hnh v chi ph thu thu nhp hon li (hoc thu nhp thu thu nhp hin hnh v thu nhp thu
thu nhp hon li) khi xc nh li nhun hoc l ca mt k.
Thu thu nhp hin hnh: L s thu thu nhp doanh nghip phi np (hoc thu hi c) tnh trn thu nhp
chu thu v thu sut thu thu nhp doanh nghip ca nm hin hnh. Thu thu nhp hin hnh c tnh
da trn thu nhp chu thu v thu sut p dng trong k tnh thu. Khon thu nhp chu thu chnh lch so
vi li nhun k ton l do iu chnh cc khon chnh lch gia li nhun k ton v thu nhp chu thu
theo chnh sch thu hin hnh.
Ti sn thu thu nhp hon li: L thu thu nhp doanh nghip s c hon li trong tng lai tnh trn cc
khon chnh lch tm thi c khu tr.
Ti sn thu thu nhp hon li: c ghi nhn khi chc chn trong tng lai s c li nhun tnh thu s
dng nhng chnh lch tm thi gia thu v k ton. Gi tr ghi s ca ti sn thu thu nhp doanh nghip
hon li c xem xt li vo ngy kt thc nm ti chnh v s c ghi gim n mc m bo chc chn
c li nhun tnh thu cho php li ch ca mt phn hoc ton b ti sn thu thu nhp hon li c s
dng.
Ti sn thu thu nhp hon li c xc nh theo thu sut d tnh s p dng cho nm ti sn c thu hi
da trn cc mc thu sut c hiu lc ti ngy kt thc nm ti chnh.
Cng ty c ngha v np thu thu nhp doanh nghip vi thu sut t 15% n 25% trn thu nhp chu thu,
ty theo ni t ca cc nh my sn xut.
19

BO CO TI CHNH
V.
QUN L RI RO TI CHNH:
Cc nhn t ri ro ti chnh :
Cng ty nh gi nhng ri ro sau t vic s dng cc cng c ti chnh:
Ri ro th trng
Ri ro thanh khon
Ri ro tn dng
Ban iu hnh chu trch nhim t mc tiu v cc nguyn tc c bn v qun l ri ro ti chnh cho Cng
ty. H thit lp cc chnh sch chi tit nh nhn din v nh gi ri ro, gii hn mc ri ro v a ra cc
chin lc phng nga ri ro. Vic qun l ri ro ti chnh c Khi Ti chnh thc hin.
Cc nhn s thuc Khi Ti chnh o lng mc ri ro thc t so vi gii hn c ra v lp bo co

thng xuyn Hi ng Qun tr v Ban iu hnh xem xt. Thng tin c trnh by sau y l da
trn thng tin m Ban iu hnh nhn c.
Ri ro th trng
1.
-
Ri ro th trng l ri ro m gi tr hp l hoc dng tin tng lai ca cng c ti chnh bin ng v th

gi. Ri ro th trng bao gm 3 loi ri ro: ri ro tin t, ri ro li sut v ri ro gi c khc. Mc tiu qun
l ri ro th trng l qun l v kim sot ri ro m Cng ty c th gp phi trong gii hn c th chp
nhn c, ng thi ti u ho li ch m ri ro th trng mang li.
a. Ri ro tin t
Cng ty phi chu ri ro t gi ngoi hi trong cc giao dch mua bn s dng n v tin t khc ng Vit
Nam. Loi tin t gy ra ri ro ny ch yu l USD v Euro (cc loi tin t khc c giao dch khng trng
yu). Cng ty m bo rng vic chu ri ro ny s c duy tr mc chp nhn c bng cch mua bn
ngoi t theo t gi giao ngay trong trng hp cn thit gii quyt tnh trng mt cn i trong ngn hn
ng thi lp k hoch thanh ton bng ngoi t vi mc chnh xc cao nht c th. Ban iu hnh
khng thc hin cc giao dch phi sinh nhm hn ch ri ro tin t v h nhn thy gi vn ca cc cng c
vt trn ri ro tim tng ca nhng bin ng v t gi hi oi.
Ri ro tin t ca cng ty i vi USD v EUR l nh sau : (n v tnh : VND)

31/12/2011
Tin mt
Phi thu thng mi v phi thu khc
Phi tr thng mi v phi tr khc
nh hng ln bng cn i k ton
USD
582.961.667.350
739.662.534.214
(897.193.813.131)
425.430.388.433
EUR
40.976.354.510
236.079.314.321
(348.355.921.842)
(71.300.253.011)
20

BO CO TI CHNH
31/12/2010
Tin mt
Phi thu thng mi v phi thu khc
Phi tr thng mi v phi tr khc
nh hng ln bng cn i k ton
USD
EUR
24.675.217.771
224.022.116.423
(568.498.371.126)
(319.801.036.932)
27.581.760
245.787.809.045
(59.138.450.054)
186.676.940.752
Cc t gi quan trng c p dng trong nm nh sau:
USD
EUR
-
2011
VND
2010
VND
20.828
27.633
18.932
27.729
Ti ngy 31 thng 12 nm 2011, nu ng Vit Nam yu i/mnh ln 10% so vi la M trong khi cc

bin s khc gi nguyn khng i, th li nhun sau thu trong nm s l di/trn 31.907 triu VND
(2010 : 23.985 triu VND), ch yu do l/li ngoi hi trong vic chuyn i cc khon phi thu v cc
khon phi tr thng mi bng la M.
Ti ngy 31 thng 12 nm 2011, nu ng VND yu i/mnh ln 10% so vi ng EUR trong khi cc bin
s khc gi nguyn khng i, th li nhun sau thu trong nm s l trn/di 5.348 triu VND (2010 :
14.001 triu VND), ch yu do li/l ngoi hi trong vic chuyn i cc khon phi thu v cc khon phi
tr thng mi bng ng EUR.
b. Ri ro gi c
Cng ty phi chu ri ro gi chng khon vn pht sinh t cc khon u t thuc nhm sn sng bn.
Cc chng khon ny c nim yt ti Sn Giao dch chng khon TP H Ch Minh (HOSE). qun
l ri ro gi, Cng ty a dng ha danh mc u t theo cc hn mc do Cng ty ra.
Nu gi cc chng khon vn c nim yt ti sn HOSE thay i tng ng 10% (2010: 10%) trong khi
tt c cc bin s khc (k c thu sut) gi nguyn khng i, th vn ch s hu ca Cng ty s cao/thp
hn 8.303 triu VND (2010: 10.006 triu VND) tng ng.
c. Ri ro li sut
Cng ty khng c ri ro li sut khi tt c cc khon vay pht hnh theo li sut c nh.
Ri ro tn dng
2.
-
Ri ro tn dng l ri ro xy ra tn tht ti chnh i vi Tp on nu mt khch hng hay bn i tc ca

mt cng c ti chnh khng p ng c cc ngha v theo hp ng, v ch yu pht sinh t cc khon
phi thu ca Tp on.
21

BO CO TI CHNH
Cng ty p dng chnh sch ch giao dch vi cc khch hng c lch s giao dch tn dng thch hp, v thu
c ti sn m bo ph hp nhm gim bt ri ro tn dng. i vi cc ti sn ti chnh khc, Cng ty
p dng chnh sch giao dch vi cc t chc ti chnh v cc i tc khc c xp hng tn nhim cao.
Ban iu hnh thit lp mt chnh sch tn dng theo , mi khch hng mi c phn tch ring l v
tn dng trc khi Cng ty cung cp cc iu khon v iu kin thanh ton v giao hng tiu chun. Hn
mc mua c thit lp i vi tng khch hng, hn mc ny phn nh hn mc ti a khng cn ph
duyt ca Ban iu hnh. Khch hng khng p ng mc tn dng tiu chun ca Cng ty c th ch giao
dch vi Tp on trn c s thanh ton trc.
Mc ri ro ti a ca ri ro tn dng i vi mi nhm ti sn ti chnh l gi tr ghi s ca nhm cng

c ti chnh , trnh by trn bng cn i k ton. Cc nhm ti sn ti chnh ln ca Cng ty l tin gi
ngn hng v cc khon phi thu khch hng v cc khon phi thu khc.
a. Cc ti sn ti chnh khng qu hn cng khng b suy gim gi tr:
Tin gi ngn hng khng qu hn cng nh khng b suy gim gi tr l cc khon tin gi ch yu ti cc
ngn hng c xp hng tn nhim cao theo xc nh ca cc c quan xp hng tn nhim. Cc khon phi
thu khch hng v phi thu khc m khng qu hn cng nh khng gim gi ch yu l t cc cng ty c
qu trnh thanh ton tt cho Cng ty.
Cc khon phi thu khch hng v phi thu khc m khng qu hn cng nh khng b suy gim gi tr ca
Cng ty ln n 1.362.540.791.848 VND (2010: 738.549.120.419 VND).
b. 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.
Cc khon phi thu qu hn nhng khng b suy gim gi tr bao gm nh sau:

31/12/2011
Qu hn 1 n 30 ngy
Qu hn 31 n 60 ngy
Qu hn 61 n 90 ngy
Qu hn hn 90 ngy
31/12/2010
15.058.558.138
287.717.434
630.000
3.727.445.863
23.720.033.214
345.829.102
7.056.901.845
8.957.244.364
19.074.351.435
40.080.008.525
Gi tr ghi s ca cc khon phi thu c nh gi l c suy gim gi tr v s tng gim ca d phng suy
gim gi tr c lin quan nh sau:
31/12/2011
Tng gp
Tr : D phng suy gim gi tr
31/12/2010
3.562.056.526
(1.897.595.994)
610.169.728
(576.144.675)
1.664.460.532
34.025.053
22

BO CO TI CHNH
31/12/2011
31/12/2010
Gi tr u k
D phng tng
Xa s n phi thu kh i
576.144.675
1.833.346.777
(511.895.458)
642.761.453
(14.545.012)
(52.071.766)
Gi tr cui k
1.897.595.994
576.144.675
Cc khon phi thu khch hng b suy gim gi tr ch yu pht sinh t doanh s bn cho khch hng b l
ln trong hot ng kinh doanh.
Ri ro thanh khon:
3.
-
Bng sau phn tch cc khon n ti chnh phi phi sinh ca Cng ty theo thi hn 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 khng chit khu theo hp ng.
Di 1 nm
4.
T 1 n 2 nm
T 2 n 5 nm

- Phi tr ngi bn v cc
khon phi tr khc
- Cc khon vay
2.243.260.326.326
92.000.000.000

- Phi tr ngi bn v cc
khon phi tr khc
- Cc khon vay
1.524.292.232.400
92.000.000.000
567.960.000.000
o lng theo gi tr hp l
Gi tr ghi s tr d phng ca cc phi thu khch hng ngn hn, tin gi ngn hng v cc khon phi n
phi tr ngi bn v phi tr khc c gi tr gn bng gi tr hp l.
23

BO CO TI CHNH
31.12.2011
Gi tr s sch
So snh vi gi th trng
Tng
u t ngn hn:
- Chng khon vn
nim yt
- Chng khon vn
cha nim yt
u t di hn
khc:
- Chng khon vn
nim yt
- Chng khon vn
cha nim yt
- Chng ch qu
Gi tr th trng
D phng
Gim
24.993.771.792
11.762.802.708
(10.685.976.400)
26.070.598.100
(10.685.976.400)
82.283.660.000
(68.558.267.200)
13.725.392.800
(68.558.267.200)
206.961.273.800
5.972.806.500
(96.442.805.500)
116.491.274.800
(96.442.805.500)
106.350.000.000
420.588.705.592
17.735.609.208
(45.907.987.129)
(221.595.036.229)
60.442.012.871
216.729.278.571
(45.907.987.129)
(221.595.036.229)
Gi tr th trng
D phng
31.12.2010
Gi tr s sch
So snh vi gi th trng
Tng
u t ngn hn:
- Chng khon vn
nim yt
- Chng khon vn
cha nim yt
u t di hn
khc:
- Chng khon vn
nim yt
- Chng khon vn
cha nim yt
- Chng ch qu
Gim
24.993.771.792
39.538.150.708
(8.150.578.000)
56.381.344.500
(8.150.578.000)
82.283.660.000
(62.507.091.500)
19.776.568.500
(62.507.091.500)
206.961.273.800
(80.353.639.400)
126.607.634.400
(80.353.639.400)
106.350.000.000
420.588.705.592
39.538.150.708
(28.226.445.148)
(179.237.754.048)
78.123.554.852
280.889.102.252
(28.226.445.148)
(179.237.754.048)
Gi tr th trng ca chng khon vn nim yt ti sn HOSE 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 Cng ty C phn Chng khon Si Gn, Cng ty C phn Chng khon Bn Vit v Cng ty C phn
Chng khon Bo Vit.
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 SSI v ngn hng gim st HSBC.
24

BO CO TI CHNH
VI. THNG TIN B SUNG CHO CC KHON MC TRNH BY TRONG BNG

CN I K TON:
1.
Tin v cc khon tng ng tin

-
2.
Tin mt
Tin gi ngn hng
Tin ang chuyn
Cc khon tng ng tin
Tin gi c k hn t 3 thng tr
xung
Tri phiu, tn phiu, k phiu
Cng
S cui nm
545.856.573
770.890.045.276
2.330.000.000.000
S u nm
485.789.369
231.342.846.137
3.014.571.573
-
2.330.000.000.000
3.101.435.901.849
234.843.207.079
S cui nm
357.277.431.792
24.993.771.792
82.283.660.000
250.000.000.000
458.000.000.000
440.000.000.000
18.000.000.000
(79.244.243.600)
S u nm
207.277.431.792
24.993.771.792
82.283.660.000
100.000.000.000
1.955.640.000.000
1.955.640.000.000
(70.657.669.500)
(79.244.243.600)
(70.657.669.500)
736.033.188.192
2.092.259.762.292
u t ngn hn
- u t chng khon ngn hn
Chng khon nim yt
Chng khon cha nim yt
Tri phiu doanh nghip
Tri phiu Chnh ph
- u t ngn hn khc
Tin gi c k hn t 1 nm tr xung
u t ngn hn khc
- D phng gim gi u t ngn hn
D phng cho u t chng khon
ngn hn
D phng cho cc khon u t ngn
hn khc
Cng
Bin ng d phng gim gi u t ngn hn trong nm nh sau :
S u nm
Trch lp d phng trong nm
Hon nhp d phng
S cui nm
3.
Nm nay
(70.657.669.500)
(8.586.574.100)
(79.244.243.600)
Nm trc
(86.506.865.100)
(7.706.652.500)
23.555.848.100
(70.657.669.500)
S cui nm
614.822.309.815
537.809.723.988
1.152.632.033.803
S u nm
426.779.974.088
168.640.441.096
595.420.415.184
Phi thu khch hng

- Khch hng trong nc
- Khch hng nc ngoi
Cng
25

BO CO TI CHNH
4.
Cc khon phi thu ngn hn khc

S cui nm
-
5.
Ti sn thiu ch x l
Li tin gi phi thu
C tc phi thu
Li tri phiu v li cho vay phi thu
Thu nhp khu cn c hon
H tr, bi thng t Nh cung cp
Phi thu khc
Cng
39.118.333.339
6.144.600
53.480.095.630
125.119.908.948
14.820.683.489
232.545.166.006
D phng phi thu ngn hn kh i

T l
trch lp
(%)
- D phng n phi thu qu hn
thanh ton
D phng cho cc khon n
phi thu qu hn di 1
nm
phi thu qu hn t 1 nm
n di 2 nm
phi thu qu hn t 2 nm
n di 3 nm
phi thu qu hn trn 3
nm
- D phng n phi thu cha qu
hn thanh ton nhng kh c kh
nng thu hi
Cng
6.
S u nm
1.042.334
54.367.379.221
34.647.731.162
86.664.527.807
5.209.268.069
2.928.934.895
183.818.883.488
S cui nm
S u nm
(1.897.595.994)
(61.188.653)
30%
(22.395.300)
50%
(1.672.871.733)
(13.652.354)
70%
(30.736.300)
(47.536.299)
100%
(171.592.661)
100%
(514.956.022)
(1.897.595.994)
(576.144.675)
S cui nm
972.269.280.990
1.554.537.858.729
319.202.861
23.368.489.862
569.780.981.699
23.079.807.665
48.370.380.232
3.191.726.002.038
S u nm
623.038.110.193
1.152.426.450.409
6.423.190.140
68.525.909.945
376.881.930.363
33.540.067.793
15.917.002.135
2.276.752.660.978
Hng tn kho
-
Hng mua ang i trn ng

Nguyn vt liu, nhin liu, vt t k thut
Cng c, dng c
Chi ph sn xut, kinh doanh d dang
Thnh phm
Hng ha
Hng gi i bn
Cng
26

BO CO TI CHNH
7.
D phng gim gi hng tn kho

-
S cui nm
(2.132.410.838)
(1.490.913.798)
(1.267.615.534)
(42.966.500)
(4.933.906.670)
Nguyn vt liu
Cng c, dng c, vt t k thut
Thnh phm
Hng ha
Cng
S u nm
(869.354.387)
(3.007.032.296)
(89.667.650)
(136.554.582)
(4.102.608.915)
Bin ng d phng gim gi hng tn kho trong nm nh sau:

Nm nay
(4.102.608.915)
(10.074.642.239)
7.987.996.015
1.255.348.469
(4.933.906.670)
S u nm
Trch lp d phng trong nm
Hon nhp d phng
S dng d phng trong nm
S cui nm
8.
Nm trc
(7.109.289.450)
(6.643.795.057)
6.665.581.190
2.984.894.402
(4.102.608.915)
Chi ph tr trc ngn hn

S u nm
Kt chuyn vo
chi ph SXKD
trong nm
Tng trong nm
Kt chuyn
gim khc
S cui nm
- Chi ph trin khai phn

mm, bo tr mng
2.194.732.003
12.809.264.408
11.141.813.036
3.862.183.375
- Chi ph qung co
8.764.606.163
36.045.906.061
36.490.412.042
8.320.100.182
380.250.000
1.411.609.225
1.340.902.224
450.957.001
53.770.872.099
32.630.444.644
34.676.924.998
34.009.824.054
33.439.523.613 2.273.620.670
2.414.274.654
19.687.712.412
18.024.171.205
4.315.576.310
15.006.322.068
18.364.146.407
31.061.251.288
30.506.125.678
- Chi ph t vn
- Chi ph CCDC bn
13.536.497.543
hng
- Chi ph thu mt bng,
4.117.594.883
v tr
- Chi ph vt liu, cng
2.908.531.632
c, dng c
- CP ci to, sa cha
4.739.455.297
ln
- Chi ph khc
Cng
1.250.966.144
37.892.633.665
256.496.529
906.711.206
203.802.761.615 181.937.538.849 3.436.828.405
1.381.630.958
899.380.548
56.321.028.026
27

BO CO TI CHNH
9.
Tng, gim ti sn c nh hu hnh

Nh ca, vt
kin trc
Nguyn gi
+S u nm
+Tng trong nm
-Mua sm mi
-u t xy dng
c bn hon thnh
-Phn loi li
-Tng khc
+Gim trong nm
-Chuyn sang bt
ng sn u t
-Thanh l, nhng
bn
-Gim khc
My mc v
thit b
Phng tin vn
ti, truyn dn
Thit b, dng
c qun l
Cng
580.474.772.163
2.628.310.572.960
319.763.576.880
173.347.769.339
3.701.896.691.342
7.275.938.587
74.215.249.812
19.175.442.069
50.533.544.604
151.200.175.072
188.980.278.723
848.262.802.243
24.675.858.021
33.737.751.561
1.095.656.690.548
189.819.323
-
(189.819.323)
-
13.606.729.237
13.606.729.237
201.672.460
76.022.942.264
34.441.505.778
5.084.486.621
115.750.607.123
762.922.587.776
3.474.955.502.074
329.173.371.192
252.344.759.560
4.819.396.220.602
170.492.180.654
1.046.140.624.383
117.712.806.296
88.884.922.146
1.423.230.533.479
28.945.460.890
254.926.368.363
27.541.994.950
35.348.654.784
346.762.478.987
232.071.301
-
(232.071.301)
-
9.915.048.803
9.915.048.803
60.969.407
66.364.084.414
9.977.136.018
5.021.664.223
81.423.854.062
+ S cui nm
189.461.623.334
1.234.934.979.633
135.277.665.228
118.979.841.406
1.678.654.109.601
+Gi tr cn li
+S u nm
409.982.591.509
1.582.169.948.577
202.050.770.584
84.462.847.193
2.278.666.157.863
+ S cui nm
573.460.964.442
2.240.020.522.441
193.895.705.964
133.364.918.154
3.140.742.111.001
+ S cui nm
Gi tr hao mn
+S u nm
+Tng trong nm
-Khu hao trong
nm
-Phn loi li
-Tng khc
+Gim trong nm
-Chuyn sang bt
ng sn u t
-Thanh l, nhng
bn
-Gim khc
28

BO CO TI CHNH
10.
Tng, gim ti sn c nh v hnh

Quyn s dng
t
Nguyn gi
+S u nm
+Tng trong nm
-Mua trong nm
-u t xy dng c
bn hon thnh
-Tng do hp nht
kinh doanh
-Tng khc
+Gim trong nm
-Thanh l, nhng bn
-Gim khc
+ S cui nm
Gi tr hao mn
+S u nm
+Tng trong nm
-Khu hao trong nm
-Tng khc
+Gim trong nm
-Thanh l, nhng bn
-Gim khc
+ S cui nm
Bn quyn,
bng sng
ch
Nhn hiu
hng ha
Phn mm my
vi tnh
Cng
185.265.480.642
9.138.961.760
-
135.376.412.855
49.889.067.787
9.138.961.760
-
111.195.942.361
111.195.942.361
96.939.520
-
96.939.520
-
58.931.090.027
305.503.445.243
246.572.355.216
17.161.673.240
42.090.483.067
59.252.156.307
4.035.379.339
26.242.190.772
6.689.917.050
-
10.725.296.389
26.242.190.772
96.939.520
-
96.939.520
-
48.683.460.597
96.122.703.948
47.439.243.351
+Gi tr cn li
-S u nm
118.214.739.615
+ S cui nm
199.133.111.865
7.798.584.720
126.013.324.335
10.247.629.430
209.380.741.295
29

BO CO TI CHNH
11.
Bt ng sn u t
Quyn s dng
t
Nguyn gi
+S u nm
+Tng trong nm
-Mua trong nm
-u t xy dng c
bn hon thnh
-Chuyn t TSC
-Chuyn t hng ha
BS
-Tng khc
-Phn loi li
+Gim trong nm
-Thanh l, nhng bn
-Chuyn sang TSC
-Chuyn sang hng
ha BS
-Gim khc
Nh v
Quyn s
dng t
Nh
C s h tng
Cng
70.576.318.026
5.994.290.197
76.570.608.223
13.606.729.237
13.606.729.237
84.183.047.263
5.994.290.197
90.177.337.460
2.697.340.538
544.872.474
3.242.213.012
3.238.509.089
9.915.048.803
-
599.429.017
-
3.837.938.106
9.915.048.803
-
+ S cui nm
15.850.898.430
1.144.301.491
16.995.199.921
+Gi tr cn li
-S u nm
67.878.977.488
5.449.417.723
73.328.395.211
+ S cui nm
68.332.148.833
4.849.988.706
73.182.137.539
+ S cui nm
Gi tr hao mn
+S u nm
+Tng trong nm
-Khu hao trong nm
-Chuyn t TSC
-Tng khc
-Phn loi li
+Gim trong nm
-Chuyn sang hng
ha BS
-Thanh l, nhng bn
-Gim khc
30

BO CO TI CHNH
12.
Chi ph xy dng c bn d dang

-
S d u nm
Tng trong nm
Chuyn sang TSC hu hnh
Chuyn sang TSC v hnh
Chuyn sang BS u t
Thanh l
Gim khc
S d cui nm
Nm nay
653.359.231.400
1.673.918.817.918
1.095.656.690.548
10.517.475.482
1.221.103.883.288
Nm trc
647.464.085.371
1.151.640.149.415
1.107.200.542.766
12.411.182.265
26.133.278.355
653.359.231.400
Trong c gi tr cc cng trnh ln ang thc hin ti cc nh my, chi nhnh v vn phng nh sau :
652.557.519.078
277.772.837.051
- NM Sa Trng Th
29.244.400
31.401.764.891
- NM Sa Thng Nht
214.216.365
20.984.189.586
- NM Sa Dielac
33.679.200.351
20.495.868.143
- NM Sa Si Gn
80.403.563.112
185.734.013.102
- NM Sa Cn Th
24.013.080.051
4.118.463.246
- NM Sa Bnh nh
18.868.426.211
4.756.837.745
- NM Sa Ngh An
35.495.060.435
3.690.119.467
8.747.985.700
8.747.985.700
81.555.694.010
49.929.155.652
2.597.374.052
421.896.417
44.989.951.351
44.920.740.945
21.177.273
104.341.273
237.931.390.899
281.018.182
1.221.103.883.288
653.359.231.400
- Vn phng cng ty
- XNKV H Ni
- NM Sa Tin Sn
- NM Nc Gii Kht
- Vn phng - CN ti Cn Th
- Chi nhnh H Ni
- Chi nhnh Nng
Cng
13.
u t vo cng ty con
T l c phn s hu
Theo giy
Thc
php
gp
- Cng ty TNHH Mt thnh vin B Sa Vit Nam
100,00% 100,00%
- Cng ty TNHH Mt thnh vin Sa Lam Sn
100,00% 100,00%
- Cng ty TNHH Mt thnh vin u t BS
100,00% 100,00%
Quc t
- Cng ty TNHH Mt thnh vin Sa Dielac
100,00% 100,00%
Cng
Vn u t
Tn cng ty con
522.000.000.000
90.800.000.000
46.000.000.000
164.952.380.127
823.752.380.127
31

BO CO TI CHNH
14.
u t vo cng ty lin kt, lin doanh

Tn cng ty lin kt, lin doanh
- Cn h Horizon - Hp ng hp tc kinh doanh
- Trang tri mu Campina - Hp ng kinh doanh
ng kim sot
- Cng ty CP Nguyn liu thc phm Chu Si
Gn - Cng ty lin kt
- Cng ty TNHH MIRAKA - Cng ty lin kt
Cng
15.
Vn u t
9.942.684.826
25,00%
25,00%
7.209.270.725
20,00%
20,00%
18.000.000.000
19,29%
19,29%
179.315.000.000
214.466.955.551
u t di hn khc
- u t c phiu
C phiu nim yt
C phiu cha nim yt
Cc qu u t
- u t tri phiu
- Tin gi c k hn trn 1 nm
- Cho vay di hn
- u t di hn khc
Cng
16.
T l c phn s hu
Theo giy
Thc
php
gp
24,50%
24,50%
S cui nm
313.311.273.800
206.961.273.800
106.350.000.000
350.000.000.000
120.300.000.000
783.611.273.800
S u nm
313.311.273.800
206.961.273.800
106.350.000.000
600.000.000.000
122.800.000.000
1.036.111.273.800
S cui nm
(142.350.792.629)
(120.062.801.173)
S u nm
(108.580.084.548)
(43.183.612.836)
(9.048.480.298)
(234.529.528)
(271.462.074.100)
(151.998.226.912)
D phng gim gi u t ti chnh di hn

- D phng u t chng khon di hn
- D phng khon l ca cc cng ty con
- D phng khon l ca cc cng ty lin
doanh, lin kt
Cng
Bin ng d phng gim gi u t di hn trong nm nh sau:
- S u nm
- Trch lp d phng trong nm
- Hon nhp d phng
S cui nm
Nm nay
(151.998.226.912)
(120.592.117.088)
1.128.269.900
(271.462.074.100)
Nm trc
(106.096.160.160)
(64.822.430.938)
18.920.364.186
(151.998.226.912)
32

BO CO TI CHNH
17.
Chi ph tr trc di hn
S u nm
- Tin thu t, c s
86.021.727.136
h tng
- Chi ph CCDC bn
7.122.306.162
hng
- Chi ph tr trc
1.021.108.376
di hn khc
Cng
94.165.141.674
18.
Kt chuyn
vo chi ph
SXKD trong
nm
Tng trong
nm
Kt chuyn
gim khc
S cui nm
83.587.714.550
2.434.012.586
63.327.616.615
59.208.276.618
11.241.646.159
709.900.909
1.450.671.792
280.337.493
64.037.517.524
144.246.662.960
13.955.996.238
Vay v n ngn hn
S cui nm
-
S u nm
567.960.000.000
567.960.000.000
S cui nm
777.802.948.568
1.104.035.003.984
917.429.235
1.882.755.381.787
S u nm
422.079.002.343
670.434.240.014
2.731.913.936
1.095.245.156.293
- Vay ngn hn ngn hng

- Vay di hn n hn tr
Cng
19.
Phi tr ngi bn
- Nh cung cp ni a
- Nh cung cp nc ngoi
- Nh phn phi
Cng
20.
Thu v cc khon phi np Nh nc
Thu GTGT hng bn ni a

Thu GTGT hng nhp khu
Thu xut, nhp khu
Thu thu nhp doanh nghip
Thu thu nhp c nhn
Thu ti nguyn
Thu nh t
Tin thu t
Cc loi thu khc
Cc khon ph, l ph v cc
khon phi np khc
Cng
S u nm
47.583.781.192
15.756.806.947
3.668.385.524
200.215.827.511
10.237.367.248
26.473.122
728.001.940
278.216.643.484
S phi np trong S np trong

nm
nm
480.789.900.351 469.449.037.673
732.146.780.525 728.138.360.450
368.559.108.389 366.407.575.134
778.367.649.176 789.968.554.294
73.609.924.566
70.177.524.398
342.108.630
338.585.062
1.996.800
1.996.800
691.187.747
691.714.218
11.625.862.270
11.255.675.241
379.181.442
S cui nm
58.924.643.870
19.765.227.022
5.819.918.779
188.614.922.393
13.669.767.416
29.996.690
526.471
357.814.911
379.161.442
20.000
2.446.144.039.338 2.437.177.845.270
287.182.837.552
33

BO CO TI CHNH
21.
Chi ph phi tr
-
22.
S u nm
124.353.396.055
652.393.939
83.472.865.870
20.660.425.800
4.239.789.975
1.025.212.500
299.850.621
6.620.417.339
22.488.335.777
263.812.687.876
S cui nm
389.034.984
141.016.246
13.285.621.271
184.859.155
31.891.388.948
12.392.904.889
58.284.825.493
S u nm
64.426.200
11.630.400
12.869.222.332
2.684.859.155
91.614.690.576
8.628.676.697
115.873.505.360
BHXH, BHYT, BHTN

Kinh ph cng on
Nhn k qu, k cc ngn hn
Phi tr khc v u t ti chnh
Thu Nhp khu phi tr (SX Hng XK)
Cc khon phi tr, phi np khc
Cng
Nm nay
259.307.807.699
416.660.499.730
32.700.000
(329.690.892.710)
346.310.114.719
Nm trc
182.260.937.614
359.583.591.577
36.500.000
(282.573.221.492)
259.307.807.699
Nm nay
51.058.625.583
16.576.979.482
(1.063.892.797)
66.571.712.268
Nm trc
34.842.336.174
23.869.635.563
(4.467.861.021)
(3.185.485.133)
51.058.625.583
Qu khen thng phc li

-
24.
S cui nm
166.981.423.467
138.181.804
29.428.701.502
25.290.506.962
6.357.023.147
5.795.564.015
7.252.173.600
18.962.596.396
260.206.170.893
Cc khon phi tr, phi np ngn hn khc

-
23.
Khuyn mi, h tr, bn hng

Chi ph thu , k, hp n, v tr ti siu th
Ch ph qung co
Chi ph vn chuyn
Chi ph bo tr v sa cha
Chi ph li vay
Chi ph nhin liu
Chi ph nhn cng thu ngoi
Chi ph phi tr khc
Cng
S d u nm
Trch lp qu
Tng khc
Chi tr
S d cui nm
D phng tr cp thi vic, mt vic lm

-
S d u nm
Trch lp d phng
S dng d phng
Hon nhp d phng
S d cui nm
34

BO CO TI CHNH
25.
Vn ch s hu
Ch tiu
Vn u t ca
ch s hu
C phiu qu
Thng d vn c
phn
A
S d u nm trc
- Tng vn nm trc
- Li trong nm trc
- Trch lp cc qu
- C tc
1
3.512.653.000.000
18.068.200.000
S d u nm nay
- Tng vn trong nm
- Li trong nm
- Trch lp cc qu
- Tng khc
- C tc
- Gim khc
S d cui nm
3.530.721.200.000
2.030.426.340.000
5.561.147.540.000
1.276.994.100.000
1.276.994.100.000
Qu u t pht
trin
2
-
Qu d phng
ti chnh
Li nhun cha
phn phi
Cng
3
1.756.282.910.335
4
294.347.876.431
6
899.221.447.907
416.007.879.530
58.724.243.569
(669.051.000)
(1.852.743.000)
(2.521.794.000)
2.172.290.789.865
(1.852.892.040.000)
588.625.486.519
908.024.236.384
353.072.120.000
203.042.634.000
556.114.754.000
(154.222.000)
(514.829.000)
3.595.835.915.774
(834.315.714.676)
(1.765.200.420.000)
1.895.541.229.005
4.166.604.997.301
(1.208.328.620.250)
(741.428.260.000)
4.112.389.346.056
9
6.462.351.012.673
17.553.371.000
3.595.835.915.774
(359.583.591.577)
(1.765.200.420.000)
7.950.956.287.870
1.452.675.657.000
4.166.604.997.301
(416.660.499.731)
(741.428.260.000)
12.412.148.182.440
35

BO CO TI CHNH
VII. THNG TIN B SUNG CHO CC KHON MC TRNH BY TRONG BO CO

KT QU HOT NG KINH DOANH
1.
2.
Doanh thu
Nm trc
16.173.754.854.110
249.948.819.950
15.890.474.276.671
27.410.984.250
5.920.773.239
328.600.184.161
320.185.652.193
8.414.531.968
Doanh thu thun
21.821.403.188.983
15.845.154.669.949
Trong :
Doanh thu thun bn hng ha, thnh phm
Doanh thu thun cung cp dch v
21.791.111.054.688
30.292.134.295
15.811.822.912.460
33.331.757.489
Nm nay
479.892.671.596
14.761.993.994.256
1.314.885.592
5.461.852.413
30.672.000
16.597.478.564
2.086.646.224
15.267.378.200.645
Nm trc
237.139.515.986
10.386.381.262.362
6.301.870.656
3.826.512.705
43.092.426.390
(21.786.133)
10.676.719.801.966
Nm nay
365.831.459.358
97.988.961.693
2.445.000.000
25.576.594.310
133.011.736.352
53.335.201.499
1.358.536.168
679.547.489.380
Nm trc
196.352.281.506
60.569.825.569
18.024.123.920
1.037.680.360
124.057.264.255
47.711.031.480
230.703.488
447.982.910.578
Gi vn hng bn
-
3.
Tng doanh thu

Doanh thu bn hng ha
Doanh thu bn thnh phm
Doanh thu cung cp dch v
Doanh thu kinh doanh bt ng sn
Cc khon gim tr doanh thu:
Chit khu thng mi
Hng bn b tr li
Nm nay
22.264.531.786.640
496.124.755.574
21.738.114.896.771
20.690.188.407
9.601.945.888
443.128.597.657
441.891.678.905
1.236.918.752
Gi vn ca hng ha
Gi vn ca thnh phm
Gi vn ca dch v
Gi vn ca hot ng kinh doanh BS
Chi ph hao ht, mt mt hng tn kho
Cc khon chi ph vt mc bnh thng
D phng gim gi hng tn kho
Cng
Doanh thu hot ng ti chnh

-
Li tin gi
Li tri phiu
Li cho vay
C tc
u t Chng khon
Chnh lch t gi thc hin
Chnh lch t gi cha thc hin
Khc
Cng
36

BO CO TI CHNH
4.
Chi ph ti chnh
-
5.
Nm trc
6.003.810.273
1.303.336.014
154.951.460
100.718.522.237
5.069.611.375
(15.849.195.600)
45.902.066.752
37.407.095.648
5.996.030.000
186.706.228.159
Nm nay
48.909.935.847
10.651.675.000
85.071.020.610
3.140.520.594
166.810.521.148
1.855.965.948
46.105.689.652
362.545.328.799
Nm trc
698.435.658.682
24.420.501.863
59.704.004.232
1.288.039.182
217.531.182.525
20.745.483
32.984.584.796
1.034.384.716.763
Thu thanh l ti sn c nh
Thu thanh l xy dng c bn d dang
Thu bn ph liu, CCDC, VTKT
Thu tin pht vi phm hp ng
Nhn h tr t nh cung cp
Thu t cc khon thu c hon
Thu nhp khc
Cng
Nm nay
34.326.753.061
10.517.475.482
1.329.579.899
722.472.308
2.136.716.539
36.236.645.786
85.269.643.075
Nm trc
345.188.932.370
17.097.971.943
26.133.278.355
505.032.839
5.264.156.933
1.128.697
29.676.668.809
423.867.169.946
Nm nay
Nm trc
Chi ph khc
-
7.
Nm nay
13.933.130.085
1.173.590.655
105.296.848.209
60.940.976.183
8.586.574.100
119.463.847.188
22.667.657.049
58.995.000
332.121.618.469
Thu nhp khc

-
6.
Li vay ngn hng, cc t chc khc

Li k qu
Ph giao dch mua bn chng khon
Chnh lch t gi thc hin
Chnh lch t gi cha thc hin
D phng gim gi u t ti chnh ngn hn
D phng gim gi u t ti chnh di hn
H tr thanh ton Nh phn phi
Khc
Cng
Gi tr cn li TSC nhng bn, thanh l

Chi ph thanh l TSC
Gi tr ghi s ca xy dng c bn d dang
Gi tr VTKT, CCDC thanh l
Chi pht do vi phm hp ng
Thu b pht, b truy thu
Chi ph khc
Cng
Li c bn trn c phiu
- Li nhun k ton sau thu thu nhp doanh
nghip
- Cc khon iu chnh tng, gim li nhun k
ton xc nh li nhun phn b cho c
ng s hu c phiu ph thng:
C tc ca c phiu u i
Khon chnh lch ln hn gia gi tr hp
l ca khon thanh ton cho ngi s hu
vi gi tr ghi s ca c phiu u i
4.166.604.997.301
3.595.835.915.774
37

BO CO TI CHNH
Nm nay
Khon chnh lch ln hn gia gi tr hp
l ca c phiu ph thng hoc cc khon
thanh ton khc thc hin theo iu kin
chuyn i c li
Khon chnh lch ln hn gia gi tr ghi
s ca c phiu u i vi gi tr hp l
ca khon thanh ton cho ngi s hu
- Li nhun phn b cho c ng s hu c
phiu ph thng
- C phiu ph thng ang lu hnh bnh qun
trong nm
Li c bn trn c phiu
Nm trc
-
4.166.604.997.301
3.595.835.915.774
546.582.775
538.066.802
7.623
6.683
Nm nay
353.006.100
Nm trc
351.249.980
1.549.410
3.028.856
6.449.315
1.947.896
182.194.259
185.289.204
(43.651)
(21.792)
546.582.775
538.066.802
Nm nay
14.561.329.401.840
577.524.150.998
361.325.713.482
719.440.867.111
1.408.247.327.190
17.627.867.460.621
Nm trc
10.080.077.369.707
478.398.198.750
261.449.479.161
562.136.320.083
1.146.236.527.379
12.528.297.895.080
C phiu ph thng ang lu hnh bnh qun trong k c tnh nh sau:
- C phiu ph thng ang lu hnh u nm

- nh hng ca c phiu ph thng pht hnh
ngy 22 thng 02 nm 2010
- nh hng ca c phiu ph thng thng
pht hnh ngy 29 thng 11 nm 2011
- nh hng ca c phiu ph thng mua li
trong nm
C phiu ph thng ang lu hnh bnh
qun trong k
8.
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
Chi ph khc
Cng
38

BO CO TI CHNH
Trong bao gm :
Chi ph sn xut :
-

Chi ph nhn cng
Chi ph khc
Cng
Nm nay
14.504.153.413.347
321.914.069.856
286.442.259.304
247.561.770.373
21.578.806.721
15.381.650.319.601
Nm trc
10.036.071.922.590
266.182.639.990
201.589.505.486
193.192.261.704
22.582.868.502
10.719.619.198.272
Nm nay
126.040.690.295
46.661.138.368
36.459.224.005
25.827.515.080
10.079.299.960
334.754.915.111
1.232.120.762.083
1.811.943.544.902
Nm trc
111.698.708.452
36.033.721.867
15.694.989.118
31.490.118.666
6.429.668.286
247.150.586.765
989.688.012.718
1.438.185.805.872
Nm nay
129.569.390.847
10.514.850.125
4.591.556.456
49.055.939.098
2.554.586.807
18.410.326.259
137.124.181.627
82.452.764.899
434.273.596.118
Nm trc
100.516.850.308
7.971.725.250
7.980.128.800
28.369.855.009
2.459.880.794
19.914.745.226
121.793.471.614
81.486.233.935
370.492.890.936
Nm nay
46.632.287.016
Nm trc
41.545.628.000
Chi ph bn hng
-
Chi ph cho nhn vin

Chi ph dng c dng bn hng
Chi ph bo hnh
Chi ph khc bng tin
Cng
Chi ph qun l doanh nghip

-
Chi ph cho nhn vin

Chi ph vt liu qun l
Chi ph dng vn phng
Thu, ph, l ph
Chi ph d phng
Chi ph khc bng tin
Cng
VIII. NHNG THNG TIN KHC

1.
Cc khon chi cho cc chc trch qun l ch cht
Lng v cc quyn li gp khc
Cho mc ch cng b thng tin v cc bn lin quan, cc chc trch qun l ch cht bao gm cc thnh vin
ca Hi ng Qun tr v Ban iu Hnh.
39

BO CO TI CHNH
2.
Thng tin v b phn
CH TIU
1. Doanh thu bn hng v cung

cp dch v
Nm 2011
Nm 2010
Ni a
Xut khu
Ni a
Xut khu
19.491.667.208.749
2.772.864.577.891
14.516.996.875.716
1.656.757.978.394
2. Cc khon gim tr
3. Doanh thu thun v bn hng
v cung cp dch v (10 = 01 03)
4. Gi vn hng bn
443.128.597.657
328.600.184.161
19.048.538.611.092
2.772.864.577.891
14.188.396.691.555
1.656.757.978.394
13.043.333.351.514
2.224.044.849.131
9.347.055.554.510
1.329.664.247.456
5. Li nhun gp v bn hng v
cung cp dch v (20 = 10 11 )
6.005.205.259.578
548.819.728.760
4.841.341.137.045
327.093.730.938
40

BCTC Vinamilk 2011

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CNG TY C PHN SA VIT NAM

a ch: 10 Tn Tro - Phng Tn Ph - Qun 7 - Thnh ph H Ch Minh

CNG TY C PHN SA VIT NAM

TP H Ch Minh, thng 01 - 2012

CNG TY C PHN SA VIT NAM

BO CO KT QU HOT NG KINH DOANH

BNG THUYT MINH BO CO TI CHNH

CNG TY C PHN SA VIT NAM

I. Tin v cc khon tng ng tin

II. Cc khon u t ti chnh ngn hn

III. Cc khon phi thu

4. Phi thu theo tin k hoch hp ng

IV. Hng tn kho

CNG TY C PHN SA VIT NAM

BNG CN I K TON (tip theo)

IV. Cc khon u t ti chnh di hn

TNG CNG TI SN (100+200)

CNG TY C PHN SA VIT NAM

BNG CN I K TON (tip theo)

CNG TY C PHN SA VIT NAM

II. Ngun kinh ph v qu khc

TNG CNG NGUN VN (300+400)

CC CH TIU NGOI BNG CN I K TON

3. Hng ha nhn bn h, nhn k gi, k cc

CNG TY C PHN SA VIT NAM

BO CO LU CHUYN TIN T GIA NIN

I. Lu chuyn tin t hot ng kinh doanh

- Khu hao TSC

CNG TY C PHN SA VIT NAM

III. Lu chuyn tin t hot ng ti chnh

Lu chuyn tin thun trong k (20+30+40)

Tin v tng ng tin u k

Tin v tng ng tin cui k

CNG TY C PHN SA VIT NAM

BNG THUYT MINH BO CO TI CHNH

CNG TY C PHN SA VIT NAM

4/ Nh my sa Cn Th - Khu Cng nghip Tr Nc, Cn Th.

+ Cng ty c cc Cng ty con nh sau:

- Cng ty TNHH Mt Thnh vin Sa Lam Sn

- Cng ty TNHH Mt Thnh vin B Sa Vit Nam

- Cng ty TNHH Mt Thnh vin u t Bt ng

Ngnh ngh kinh doanh

Kinh doanh nh;

Mi gii, cho thu bt ng sn;

CNG TY C PHN SA VIT NAM

Kinh doanh kho, bn bi;

Kinh doanh vn ti hng bng t;

Sn xut v mua bn bao b;

Phng khm a khoa;

Chn nui, trng trt, cc hot ng h tr chn nui, trng trt;

Dch v sau thu hoch;

X l ht ging nhn ging.

II. K K TON, N V TIN T S DNG TRONG K TON

n v tin t s dng trong k ton

III. CHUN MC V CH K TON P DNG

Ch K ton c p dng nht qun vi nhng Ch K ton p dng vi Bo co ti chnh nm cho

CNG TY C PHN SA VIT NAM

Tuyn b v vic tun th chun mc k ton v ch k ton

Ban iu Hnh m bo tun th y yu cu ca cc Chun mc k ton v Ch K ton Doanh

Hnh thc k ton p dng

IV. CC CHNH SCH K TON P DNG

Bo co ti chnh s dng n v tin t l ng Vit Nam (VN), v c son lp theo Ch K ton,

Bo co ti chnh c trnh by theo nguyn tc gi gc.

Tin v tng ng tin