Limited review PNJ Consolidated FS 30.06.2012 V v1 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn...
Cong ty ce phc\n Vimg bac £)a quy Phu Nhu~n Cac bao cao tai ehinh hop nhal gilia nien d¢ Ngay 30 lhang narn 2012 Ernst & Young ill ERNST & YOUNG Cong ty cll ph~n Vimg bac Da quy Phu Nhuan Cac bao CaD lai chinh hO'P nh~l giQ>a nien o¢ Ngay 30 lhang narn 2012 Cong ty Co phan Vang bac £)a quy Phu Nhuan Ml)C Ll)C Trang Thong lin chung BaD CaD cua Ban Giarn dOc BaD CaD v~ k~l qua conq lac soat xet cac bao CaD tai chinh hop nhat giO'a nien Bang can dOi k~ loan hop nhtll giO'a nien BaD cao k~l qua heat dong kinh doanh hop nhtll giO'a nien BaD cao ILPU chuyen li~n Ie hop nhtll giO'a nien Th u y~l minh bao CaD tal chinh ho p nhtll giO'a nien 4-5 7-8 - 43 Cong ty ce phan Vang ba c Da quy PM Nhuan BAa c Ao COA BAN GIAM ooc CONGTY COng ty Co phZIO Vang bee Da quy Phu Nhuan (~ COn g ty") Iii cOng ty co phan dU'Qc I$p thea l u ~ t Doanh nghi¢p cue Vi¢t Nam thea Giay Chung nhan Dang kYO Kinh doanh s6 0300521758 K~ hoach va Dc\u III Thanh ph6 Ho Chi Minh cap tM ng nam 2004, va cac G i~y chung nhan Dang ky Kinh doanh dieu cnlnh Sa COng ty da du cc chinh thee niem yet tal So' Giao dich Cherng khoan Thanh Ho Ch i Minh ke til 23lhang nam 2009 thea Quye t dinh s6 129/DKNY Tong Giam dOC So' Giao cich Chv ng khoan Thanh ph6 H6 Chi Minh ky 26 thanq 12 nam 2008 Heat d¢ng chinh cu e COng ty la kinh doanh vanq, bac n(i trang va da quy, va xuat nh$p kh§.u nCr trang bang va nq, bac va da quy COng ty co tru sa chlnh dang ky ta l 56 l 70E , Dlt'O'ng Phan Dang Luu Qu$ n Phu Nhuan Than h phD HO Chi Minh, Vi$t Nam Ngoai Cong tv mot tram ba mv ci mot ( 131) coe hang tal cac tlnh khac Vi(!t Nam co a HQI DO NG QUAN TRI Cac vien H¢i 116ng Ouan trj ky va vao nga y tap baa cao nhu sau: Ba Cao Thj Nqoc Dung 6ng Nguyen VO Phan aa Nguyen Thi Cue Cng Nguyen TuAn Quynh Ba Nguyen Thi Bich Ha Cng Andy Ho Ba Pham VOThanh Giang Chu tich Ph6 cnutich Thanh vien Thanh vie n Thanh vien Thanh vien Thanh vlen bo nhiem b6 nhiem b6 nhiem bO nhlem ngay ngay 14 14 14 14 thang tM ng tMng thtmg 4 4 nam nam nam nam 2012 20 12 20 12 2012 BAN KI EM SeAT Cac vie n Ban ki';m sc at trang ky vim vao lap baa ceo nhu- sau: Ong Pham Van Tan Ba Nguyen NgQC Hu(! Cng Tran Va n Dan Tmong Ban kiem soat Thanh vien Thanh vien BAN G1AM DOC Cac vien Ban Gia m dOC ky va vao tap bao cao nhu sau : Ba Cao Thi Nqoc Dung Ong L~ Hfru Hanh aa Nguyen Thi Cue Ong Nguyen TuAn Ouynh Ong Nguyen VO Phan sa Pharn Thi My Harth T6ng Gtarn doc PM T6ng Glam doc Ph6 Tong Giam dOC PM T6ng Giam doc PM Tong Giam doc PM T6ng Giam doc b6 nhiem tM ng nam 2012 NGl1O't D",I OlEN TH Ee PHAp LU"'T Ngl10i l1G1i di(m thea phap luat cca Co ng ty ky va vao I~p bao cao la Ba Cao Thi Ngoc Dung KIEM Te AN VIEN COng tv TNHH Ernst & Young Vi(!t Nam Itt cOng ty ki'; rn toan cho COng ty Cong ty C6 phan Vang bac £)a quy Phu Nhuan BAa cAo COA BAN GIAM DOC Ban Giarn coc Cong ty Co ph~n Vang bac D a quy PhU Nhuan ("Cong ty") han hanh trinh bay bao cao va cac bao cao tal chinh hop nh;j,t giii'a nien Co cua Conq ty va cac conq ty ("TaP doan") cho ky ke toan sau thanq k.§t thuc 30 lhang narn 20 12 TRAcH NHIE:M COA BAN GIAM £lOC £l01 VO'l cAc BAo cAo TAl CHiNH HOP NHAT GIO'A NII~N eo Ban Giarn coc chlu trach nhiern cam bao cac bao cao tal chinh hop nh;j,t giii'a nien Co cho tling ky k.§ toan phan anh lrung thuc va hop Iy tinh hinh tai chi nh hop nhat giii'a nien co, k.§t qua hoat cong kinh doanh ho p nh;j,t giii'a nien Co va tinh hinh luu chuyen tiil n te hop nh;j,t giii'a nien Co cua TaP doan Trong qua trinh laP cac bao cao tal chi nh ho p nhat giii'a nien Co nay, Ban Giarn coc can phai: ~ Il,I'a chon cac chinh sach k.§ toan thich ho p va ap dung cac chi nh sach mot each nh;j,t quan; ~ thuc hien cac danh qia va uoc tinh mot each hop Iy va than tronq; ~ neu ro cac chuan rrurc k.§ toan ap dung cho TaP dean co c U'g c tuan tM hay khong va t;j,t ca nhii'ng sai lech tronq y.§u so vo i nhii'n g chuan rnuc c a cU'gc trinh bay va giai thich cac bao cao tai chi nh ho p nh;j,t giii'a nien co; va ~ laP cac bao cao tai chinh hop nh;j,t giii'a nien Co tren co sa nguyen tac hoat c ong lien tuc tnr trU'a ng ho p khong thl! cho riln g TaP doan se ti'§p tuc hoat cong Ban Giarn coc chiu trach nhiern cam bao viec cac so sach k.§ toan thich hop duoc luu giii' cl! phan anh tinh hinh tai chinh hop nh;j,t giii'a nien Co cua TaP doan, vai moe Co chinh xac hop Iy, tai b;j,t ky thai cil!m nao va cam bao rilng cac so sach k.§ loan tuan thu vai ch'§ Co k.§ toan cU'g c ap dung Ban Giam coc cOng chiu trach nhiem vil viec quan Iy cac tai san cua TaP coan va co phai thl,l'c hien cac bien phap thich hgp cl! ngan ch;;\n va phat hien cac hanh vi gian Ian va nhii'ng vi ph;;!m khac Ban Giam c oc cam k.§t ril ng TaP c oan ca tuan thu nhii'ng yeu c~u neu tren viec laP cac bilo cao tai chi nh hg p nh;j,t giii'a nien Co kern theo CONG BO COA BAN GIAM £lOC Theo y ki.§n cua Ban Giam c oc, cac M o cao tai chinh hgp nh;j,t giii'a nien Co kern theo ca phan anh trung thl,l'C va hg p Iy tinh hinh tai chinh hgp nh;j,t giii'a nien Co cua T aP co an vao 30 thang nam 2012, k.§t qua ho;;!t c ong kinh doanh hgp nh;j,t giii'a nien Co va tinh hinh lU'u chuyl!n tiiln te hgp nh;j,t giii'a nien Co cho ky k.§ toan sau thang k.§t thUc cung phu hgp va i cac Chu ~n ml,l'C k.§ toan va Ch.§ Co k.§ toan Viet Nam va tuan thu cac quy cinh phap Iy co lien quan Ngay 29 thang nam 2012 11111111111111111I11I1I1I1I"""'''~ ERNST & YOUNG Ernst & Young Vietnam Limited Bitexco Financial Tower 28th Floor, Hai Trieu Street Dist rict Ho Chi Minh City, S.R of Vietnam Tel: +84 382 5252 Fax: +848 3824 5250 se tha rn chieu : 60984885/15611643 www.ey.com BAo cAo vs KET QUA CONG TAc SOAT XET cAc BAo cAo TAl CHiNH HO'P NHAT GIlJA NII~N DO Kinh giPi : Quy ce dong Cong ty ce phlin Vimg bac Dol quy Phu Nhu~n ce Chung tel da soat xet cac bao cao lai chinh hop nhal giO'a nien cua Cong ly phan Vang bac £)a quy Phu Nhuan ("Cong ly" ) va cac cong ly ("TaP dean") dU'Q'Cl rinh bay llf lran g den lra ng 43 bao gem bang can d6i ke loa n hop nhal giO'a nien d9 vao 30 lha ng narn 2012, va bao cao kel qua h?al dong kinh doanh hop nhal giO'a nlen d9 va bao cao lu u chuyen lien Ie hop nhat giO'a nien d9 cho ky ke loan sau lha ng kel thuc cung va cac thuyet minh bao cao tal chin h ho p nhal giO'a nien d9 kern lheo Viec lap va lrinh bay cac bao cao tal chinh ho p nhal giO'a nien d9 Ihu9C trach nhiern cua Ban Giam d6c TaP dean Trach nhiern cua chunq l oi la dira bao cao nhan xet ve cac bao cao tal ehinh ho p nhal giO'a nien d9 dua tren kel qua eong lac scat xet cua chung toi Cac bao cao tal ehinh ho p nhat cua Tap doan cho narn lai chinh kel thuc 31 lha ng 12 nam 2011 da dU'Q'c kiem loan bai m91cong ly kiem loan khac , phat hanh bao cao kiem loan thanq nam 2012, dU'a y kien kiem loan chap nhan loan phan, Bao cao kel qua hoat d9n9 kinh doanh ho p nhal giO'a nien d9 va bao cao luu chuyen lien Ie ho p nhal giO'a nien d9 cua Tap dean cho ky ke l oan lhang kel thuc nqay 30 lha ng narn 201 1, eOng dU'Q'c soat xet bai conq l y kiem loan tren, phat hanh bao cao kel qua cong lac scat xet chap nhan loan phan 15 lha ng narn 2011 Chung loi da thu c hien cong lac soat xet lheo Chuan rnuc kiem l oan Viel Nam 56 910 - Cong lac soal xel bao cao l chinh Chuan ml,l'Cnay yeu cau chung lo i phai laP ke hOach va lh l,l'c hien cong l ac soal xel de c6 51,1' dam bao vlfa phai ve viec lieu cac bao cao l chinh hQ'p nhal giO'a nien d9 c6 c6n cac sai s61lrang yeu hay khong Cong lac soal xel chu yeu bao gem viec IraQ d6i va i nMn vien cua TaP doan va ap dung cac lhu luc pMn lich d6i vai nhO'ng lhong l in l chinh Do d6, cong l ac soal xel cung cap mol mlrc d9 dam bao l hap hO'n cong l ac kiem loa n Chung l oi khong lhl,l'c hien cong viec kiem loa n nen chung lo i khong dU'a y kien kiem loan ung Viel Nam Mai Viel Hung Tran Ph6 T6ng Giam d6c Chlr ng chi KTV 56: D.0048/KTV Le Quang Minh Kiem toan vien Chlrng chi KTV 56: 0426/KTV Thanh ph6 He Chi Minh, Viel Nam Ngay 29 lhang nam 2012 A member firm of Emsl & Young Global Limited Cong ty Co phan Vang bac £)a quy Phu Nhuan S01a-DN/H N SANG CAN 01 K~ TOA N HOP NHAT GIO'A N I ~N 80 30 lha ng narn 2012 VNfJ Ma s6 TA l SA N 100 A TAl SAN NGAN H~N 110 I t un va cac khoan tU'O'ng aU'O'ng ti en T i(m Cac khoan lll'ang dll'ang lien 111 112 120 II 121 130 131 132 135 139 ThuytJt minh 150 151 152 158 V Tai san ngan h{ln khae Chi phi Ira truce ngan han Thue gia tr] gia lang duoc khau IrCF Thu e va cac khoan khac phai th u Nha no o c Ta i san ngan han khac 200 B TAl SAN DAI H~N 220 22 222 223 227 228 229 230 I Tai san ajnh Ta i san eb djnh hO'u hlnh Nguyen gia Gia l rj khau hao lOy ke Tal san e6 djnh va hin h Nguye n gia Gia tr] khtJu IrCf lOy ke Chi phi xay dl!'ng co ban dO'dang 154 250 252 258 259 319.441.277.2 15 39.965 588 220 454.113.948.194 82.732 710.340 279.47 5.688 995 371 381 237.854 105.000.000.000 105.000 000 000 70.000.000.000 70.000 000.000 96.261 396.477 41.541 890 264 8.436.719.707 46.282 786 506 70.871.461.230 39.634.363 771 9.06 1.955.750 22.790.855.759 - (615.714.050) 881.930.072.266 88 1.930.072.266 968.915.039.630 968 915 039.630 38.013.482.111 24.055.453.844 41.137.012.039 20.780.523 529 2.886 603.210 3.626 013.421 1.011.620.398 10.059.804.659 1.037.353 890 15.693 121.199 1.366.074.342.181 1.323.075 161.632 438.447.621.655 97.072.4 53.080 191.425.417.453 (94.352.964.373) 279 136 312 78 279 869 348 563 (733 035.778) 419.577.684.256 114.426.075 356 201 160 654 826 (86 734 579.470) 279 199.924 767 279.869 348 563 (669.423.796) 11 62.238.855.790 25.951.684 133 12 754.140.655.700 251.699.247 300 513 24 1.408.400 712.435.781.858 258.31 5.155.708 475 245 158.4 00 (10.800.000.000) (21.124 532.250) 173.486.064.826 172.243 856.784 191.061.695.518 188.628.499 090 1.047.208 042 195.000 000 919 152 184 1.514.044.244 2.806 720.570.250 2.928.112.622.725 co II Cac khoan aflU tlF tai chinh daih{ln 8~u Ill' vao eang ly lien kel 8~u Ill' dai han khac DI!' phong giam gia d~u Ill' tai ehinh dai han 268 III Tai san dai h{ln khac Chi phi Ira truce dai han Tai san thue lhu nhap hoan lai Tai san dai han khac 270 TONG CQNG TAl SAN 260 261 262 1.605 037.461 093 III Cac khoan phili thu ngan h{ln Phai lhu khach hang Tra truoc eho ngll'ai ban Cac khoan phai lhu khac DI!' phonq phai lhu ngan han kho doi IV Hang ton kho Hang Ibn kho Ngay 31 thang 12 ntlm 2011 1.440 646.228.069 Khoan aflU tir tai ch inh ngan h{ln 8~u Ill' tai ehinh ngan han 140 141 NgtJY 30 thang nam 20 12 10 13 28.3 C6ng ty ce phan Vang bac Da quy PM Nhuan S01a-DN/HN SANG CAN 861 K~ T o A N HOP NHAT G IO'A NIE N 80 (tiep lheo) 30 lhang narn 20 12 VNfJ Mii Thuyet minh s6 NGUONV6N 300 A NQ'PHAI TRA 310 I N9'ngan h,m 311 312 313 314 315 316 319 323 330 /I 333 334 336 V ay ngan han Phai I nglfCri ban NglfCri mua Ira li~n truce Thu e va cac khoan phai nop Nha nuoc Phal Ira nglfCri lao don g Chi phi phai Ir a c ac khoan phai Ira, phai nop nga n han khac Quy khen Ihlf6'ng, phu c loi B VON CHO 410 I 440 19 20 21 so HO'U Von eM sa nou C, 18 Phai Ira dal han khac Vay da i han D\!, nq tro cap tho l viec 400 439 17 N9'dai h,m 411 412 414 17 18 420 14 15 16 22 V on co phan Thilng dlf von co ph.t.n Co phieu quy Quy d.t.u tu phat lri en Quy d\!' phOng tal chlnh Lg i nhuan sa u lhue chua phan phoi LO'I iCH COA cAc nill~u so Ngf'Y 30 thang nem 2012 Ngay 31 thang 12 nilm 2011 1.577.881 578.420 1.771.024.241.138 1.492.461.243.253 1.27 5.823 892 914 59 824.488.894 39 834 592 550 604 356 835 868 123 648 989 802 10.271.763.272 38 344.494.685 11.057 91 9.426 5.717 949 20 29.561 163 550 46.4 02 734.297 8.431 746 109 22.897.683.8 08 38 960 221 767 133.760 42 9.404 16.978.120 188 85.420.335.167 59 046 698.861 22 148 597 713 225 038 593 797.612.458,648 62 532.121.564 730 658 754 727 4.4 21 582 357 1.203.617.706,284 1.130.451 ,377 433 1.203.617.706.284 1,130.451.377.433 599 991.4 20 000 22 5.008.580.000 (7.090.000) 117.461 168.576 47.951 235.360 599 991.4 20 000 22 5.008.580.000 (7.090.000) 72 461 16 8.57 35.866.235.360 213 212.392.348 197.131.063.497 25.221.285.546 26 ,637,004,15 2.806.720.570.250 2.928.112.622.725 Ngay 30 thang nem 2012 Ngay thang 12 nilm 2011 973.411.782.490 co DONG TONG CQNG NGUON VON cHI TIEU NGOAI BANG CAN flOI K~ TOAN Chitieu Ngoai t$ cac loa l: la My ("US$") la Oc ("AUD") V ang thoi flo flo 5.675.227 39 999 6.816 ilng Thj Lai K~ loan Irlf6'ng Ngay 29 tha ng na m 201 Cong ty C6 phan Vang bac Da quy Phu Nhuan B02a-DN/HN BAo cAo K~T QUA HOAT DONG KINH DOANH HOP NHAT GIO'A NII~N DO eho ky k,§ loan sau thanq k,§l thuc 30 lhang n~m 2012 VND Ma s6 CHiT/EV 01 Doanh thu ban hang va cung cap dlch vI! cac khoan giam tril' doanh thu Thuy{,t minh Cho ky k{, toen sau thang k{,t tnuc 30 thang nam 2012 Cho ky k{, toen seu thang Mit tnoc 23.1 3.688.975.600.364 8.313.631.621.873 23.1 (27.018.201.697) (33.949.902.491 ) 3.661.957.398.667 8.279.681.719.382 02 10 Doanh thu thuan v~ ban hilng va cung cap dlch vI! 23.1 Gia vbn hang ban va dich vu cung cap 24 11 20 Lgi nhu~n gQP v~ ban hang va cung cap djch vI! 21 Doanh thu hoat dQng tal chinh 22 23 Chi phi tai chinh - Trang a6: Chi phi la; vay 24 25 Chi phi quan Iy doanh 30 10 Lgi nhu~n thuoln til' hoat dQng kinh doanh 365 322.664.570 46.052.842.192 31.992.814.388 (47.302.172.594) (57.426.505.100) (52.572.125.857) (47.822.633.162) (153.308.854.023) (130.488.868.257) (44.002.451.737) (44.007.847.706) 131.462.734.212 170.246.637.138 26 44.370.964.888 11.409.350.243 23.2 25 nghi~p khac (3.331.934.028.293) (7.914.359.054.812) 330.023.370.374 Chi phi ban hang nh~p 30 thang nsm 2011 31 11 Thu 32 12 Chi phi khac 26 (18.681.774.193) (1.385.359.175) 40 13 Lgi nhuan khac 26 25.689.190.695 10.023.991.068 45 14 Pholn liii til' cong ty lien k~t 3.653.507.569 4.218.737.060 50 15 Tbng Igi nhu~n truoc thu~ 160.805.432.476 184.489.365.266 51 16 Chi phi thu~ TNDN hi~n hanh 28.1 (29.025.061.591 ) (36.666.502.517) 52 17 Thu nh~p thu~ TNDN hoan I'ili 28.3 128.055.858 95.896.171 60 18 Lgi nhuan sau thu~ TNDN 131.908.426.743 147.918.758.920 (1.415.718.608) 133.788.780 133.324.145.351 147.784.970.140 22.4.;1~~~ >~ 2.222 f'.L~ " " "~ ~.~- 2.463 Trang co: 18.1 LQ'; ieh cua esc cil aong th;{'u s6 18.2 La; tbuoc v{, esc cil aong cua Cong ty me 70 19 Liii co ban tren m6i cli phi~u (VND/cli phi~u) Dang Thi Lai toan trU'ong Ke Ngay 29 thanq narn 2012 Conq ty ce phan Vang bac f)a quy PM Nhuan B03a-D N/HN BAa cAo LU'U C HUY~ N TI ~ N TI; HOP NHAT GIO'A NI~ N DO cho ky k,§ loan sau thanq k,§llhUc 30 thanq nam 2012 VNfJ Ma s6 Cho ky k{; teen sau than g k{;t ttiu c ngtw 30 than g nem 2012 Cho ky k{; toen seu than g k{;t tnoc 30 than g nem 2011 160.805.432.476 184.489.365.266 8.658.095.333 (10.324.532 250) (49.644 327.105) 57.426 505 100 7.800.90 9.384 (32.548.2 33.288) 47.822 633.162 166.921 173.554 (3.804 599 684) 86.984 967.364 (143 986 623.105) 4.517 579.545 (54.229.359.730) 207.564.674.524 (56.526.754 021 ) (128.757 918 528) (44.874 894 759) 19.734 646.243 (47.571.835.449) (11.623.170.185) (43.958.427.440) (2.902.782.921) (12.664.805.044) 41.877.184.838 (107.055.314.474) 9, 11 (38.983.124.243) (90.101.649.084) 26 11.768 380.455 (35 000.000 000) 626 254 546 (31.380.341 592) - 44.055.339.531 23.050.000 000 23.31 2.168.607 (49.539.745.849) (43.113.225.931) 1.673.692.403.494 (1.710.735.503.462) 4.681.4 88.484.620 (4.372.26 4.306.330) (89 967.010.000) (3.752.970 042) (87.389.908.400) (127.010.109.968) 218.081.299.848 Thuy{;t minh CHfT/~U LU'U CHUY~N TI~N TIl HOAT DONG KINH DOANH Lg.i nhu~n tr~Ooc thue fJieu chinh cho esc knoen: Khtlu hao va khau Irir tai san cb dinh D\f phOng U i i lir heat dQng dflu l \f Chi phi lai vay I 01 02 03 05 06 08 Og 10 11 12 13 14 16 20 Lgi nhu~n tir heat dQng kinh doanh truoc thay dbi vbn Ill'u dQng Tang cac khoa n phai thu Giarn (lang) hang Ibn kho Giarn cac khoan phai Ira Giarn chi phi Ira truoc Tien lai vay da Ira Thu e thu nhap doanh nghii;!p da nQP Tilln chi khac cho hoat dQng kinh doanh 22 23 25 26 27 30 33 25 28.2 Lll'u chuyijn ti~n thu~n tir (sir dl!ng vao) hoat dQng kinh doanh II LU'U CHUY~N TI~N 21 9, 10 TIl HOAT DONG DAu TU' Tilln chi cit, mua sam, xay d \fng tai san cb dinh Till n Ihu lir Ihanh Iy tai san cb djnh Ky quy tal ngan hang Tien chi dflu Ill' g6p vbn VaG don vi khac T illn Ihu lir Ihanh Iy dflu Ill' g6p vbn VaG don vi khac T illn lai va cb lirc nhan dll'O'c Liru chuy~n ti~n th u ~ n sir dl!ng vilo heat dQng dau til' 36 40 - III LU'U CHUY~N TII':N TIl HOAT DONG TAl CHiNH Ti{,n vay ~g~ n han, dai han nhan du oc 34 35 - Ti{,n chi Ira no gbc vay , tuc da Ira cho c6 dong Ihit,u so c lirc da Ira ce 22.2 Lll'u chuyijn ti~n thu~n (sir dl!ng vilo) tir hoat dQng tili chinh i Cong ty C6 phan Vang bac Da quy Phu Nhuan B09a-DNfHN TH UY ~T MINH BAa C;;AO TA l CHiNH HO P NHAT GIO'A N II~N eo (tiep thea ) VaG nqay va cho ky ke toan sau than g ket thuc 30 thang narn 2012 23 DOANH THU 23.1 Doanh thu ban htmg va cung cap djch v!' VNEJ Cho ky k{, toen sau thang k{,t tnuc 30 thang nem 2012 Cho ky k{, toen sau thang k{,t tnuc 30 thang nem 2011 3.688.975.600.364 8.313.631.621 873 3.366.480.482.059 314.7 17.065.705 3.016.33 1.356 4.761.721 244 7.976.945.696.774 323.261.222.008 2.859.696.027 10.565.007.064 (27.018.201.697) (1.701.488.845) (33.949.902.491) (2.651.063.062) (25.316.712.8 52) (31.298.839.429) 3.661 957.398.667 8.279.681 719 382 3.339.501 386.512 314.677.959.555 3.016.331.356 4.761 721.244 7.943.028.914.783 323.228.101.508 2.859.696.027 10.565.007.064 Cho ky k{, toen sau thang k{,t tnuc 30 thang nsm 20 12 Cho ky k{, toen sau thang k{,t tiuu: 30 thang nsm 2011 28 113.587.750 457.860.389 3.421 366 249 Thu nhap khac 33.253 512.000 5.808.11 0.161 5.515.220.03 1.476 000.000 TONGCQNG 46.052.842.192 31.992.814.388 T6ng doanh thu Trong (/6: Doan h thu ban VEing, bee va nir trang Doanh thu ban gas va va binh gas Doanh thu ban pnu ki~n Doanh thu cung cap dich VIJ Kh~u triP Hang ban bi tre fai Tnue gia tti gia tang thea phU'Ong phap true ti{,p Doanh thu thuan Trong (/6: Doan h thu ban vang, bee va nif trang Doan h thu ban gas va va binh gas Doanh thu ban phlJ kien Doanh thu cung cap djeh VIJ 23.2 Doanh thu hO{Jtc1gng tal chinh VNEJ CO toe nhan ciU'Q'c Lai ti!!n gLri Lai che nh lech tY gia cia thu c hien 24 GIA VON HANG BAN vA D!CH VI) CUNG cAp VNEJ Cho ky k{, toen sau thang k{,t tnuc ngEJY 30 thang nam 2012 Cho ky k{, toen seu thang k{,t thac 30 thang nam 2011 Gia vbn ban vanq, bac va nO' trang Gia von ban gas va vo bi nh gas Gia vbn ban phu kien Gia vbn djch vu cung cap 3.038 878.222.447 289 762 142 666 2.097 92 1.579 1.195 74 1.60 7.620.936 784.544 290.384.450 805 1.835.975.343 1.20 1.844.120 TONGCQNG 3.331 934 028.293 7.914.359 054.812 30 Cong ty ce phan Vang bac £)21 quy Phu Nhuan B09a-DN/HN THUY~T MINH BAa cAo TAl CHiNH HO'P NHAT GIO'A N I~N 80 (tiep thea) vao va cho ky ke toan sau thanq ket thuc 30 tMng narn 2012 25 CHI PHl TAl CHiNH VNfJ Chi phi lai vay chenh lech ty gia aa thuc hien Hoan nhap dl! phong cho cac khoan a~ u tu KMc La TONG CQNG 26 Cho ky k{; toen sa u thfJng k{;t ttusc ng E'Y 30 thfJng nem 2012 Cho ky k{; toen sau thfJng k{;t ttusc 30 thfJng nem 2011 57.426.505.100 148.349.574 (10.324.532.250) 51.850.170 47.822.633.162 4.090.425.276 47.302.172 594 52.572.125.857 659.067.419 THU NH~P vA CHI PHi KHAc VNfJ Thu nh~p khac Thu chuyen nhuon q aiit thue Thu II' tai san co djnh Thu chuyen nhll'Q'ng he thong ban Ie gas Thu tlf boi thll'Crng hop aong Thu khac Cho ky k{; toen sau thfJng k{;t 30 thfJng nem 2011 44.370.964.888 16.275.890.000 11.768.380.455 9.950.000.000 11.409.350.243 6.376.694.433 Chiphikhac Gia tri l:;Ii cua tai san II' Gia tr] lai cua aii t thue Chi khac THU NH~P THUAN 27 Cho ky k{; teen sau thfJng k{;t tnuc 30 thfJng nem 20 12 tnuc 626.254.546 4.984.345.320 5.798.750.377 (18.681.774.193) (11.455.091.511) (7.063.200.000) (163.482.682) (1.385.359.175) (868.206.457) 25.689.190.695 10.023.991.068 (517.152.718) CHI PHi SAN XUAT KINH DOANH THEO Y~U TO VNfJ Cho ky k{; teen seu thfJng k{;t tnac 30 tMng nsm 2012 Cho ky k{; toen sau tMng k{;t tnuc 30 thfJng nam 2011 3.719.160.023.239 7.878.757.249.198 93.565.398.672 109.906.126.933 20.429.734.592 30.250.467.009 Chi phi nguyen vat lieu Chi phi nhan cong Chi phi conq cu dung cu Chi phi khau hao va khau trlf tal san (Thuy{;t m inh s6 va 10) Chi phi djch vu mua nqoai 7.800.909.384 8.658.095.333 90.668.896.829 132.539.206.351 4.000.513 918.865 8.091.222.188.675 TONG CQNG 31 Cong ty ce phan Vang bac f)a quy Phu Nhuan B09a-DN/HN oo THUY~T MINH BAa cAo TAl CHiNH HO P NHAT GIO'A NIEN (tiep theo) vao nqay va cho ky kt, toan sau thanq kt,t thuc nqay 30 thang narn 2012 28 THU'" THU NH~P DOANH NGHI~P Thut, suat thue thu nhap doanh nghi$p ("thut, TNDN") ap dung cho Tap doan la 25% IQ'I nhuan chiu thue Cac bao cao thut, cua Tap doan chlu SU' kiem tra cua co quan thut, Do viec ap dung luat va cac qui dinh ve thue co the duoc giai thich thea nhieu each khac nhau, so thut, duoc trinh bay tren cac bao cao tai chinh hop nhat giCl'a nien d¢ co the se bi thay doi thea quyt,t d[nh cuoi cOng cua co quan thue, 28.1 28.2 Chi phi thue TNDN hi~n nsnn Cho ky k{; toen sau thang k{;t thUc 30 thang nsm 20 12 VNfJ Cho ky k{; teen sau thang k{;t ttuu: 30 thang nem 2011 Chi phi thue TNDN hi$n hanh fl ieu chinh thue TNDN trlc h thleu ky truc e 28.961.760.212 63.301.379 36.494.185.554 172.316.963 TONG C(lNG 29.025 061.591 36.666.502.517 Thue TNDN hi~n hfmh Thut, TNDN hien hanh phai tra duoc xac dinh dua tren lQ'i nhuan ch[u thue cua ky hi$n tal, LQ'i nhuan chiu thut, cua TaP doan khac val lQ'i nhuan duoc bao cao bao cao kt,t qua hoat d¢ng kinh doanh ho p nh~t giCl'a nien dQ vi lQ'i nhuan chju thue khong bao g6m cac khoan rnuc thu nhap chiu thue hay chi phi duoc kh~u trCl' cho rnuc dich ti nh thut, trang cac ky khac va cOng khong bao g6m cac khoan rnuc khong phal chiu thut, hay khong duoc kh~u trCl' cho muc dic h tinh thut" Thut, TNDN hien hanh phai tra cua Cong ty duoc ti nh thea thut, suat da ban nann dt,n kt,t thuc ky kt, toan 32 Cong ty C6 phan Vang bac Da quy Phu Nhuan B09a-DN/HN THUYIOT MINH BAa cAo TAl CHINH HO'P NHAT GIO'A NIEN 80 (tiep theo) vao va cho ky k~ toan sau thanq k~t thuc 30 thang narn 2012 28 THUI: THU NH~P DOANH NGHIJ;:P (ti~p thea) 28.2 Thu e TNDN hifjn nenn (ti~p theo) Dll'cYi day ta d6i chieu loi nhuan truce thue tren bao cao k~t qua kinh doanh hop nhilt giCra nlen d¢ va lQ'i nhuan chiu thue uoc linh: VND Cho kY ke teen sau thang ket tnac ngEJY 30 tMng nem 2012 Cho kYO ke toen sau tMng ket tncc 30 tMng nilm 2011 160.805.432.476 184.489.365.266 LO'i nhuan truoc thu~ cse di~u ch inh: La trang cac cong ty Chi phi khonq dll'Q'Ckhau tnr Thay d6i dl!' phOng tro cap thai vi$c LQ'i nhuan chua thuc hien Lai chenh I$ch tY gia chua thuc hi$n tlic nhan trang ky LQ'i nhuan cac conq ty lien k~t Dl!' phonq dau ttr VaG conq ty lien k~t 5.928.852.917 2.427.206.341 459.586.593 (438.518.092) 491.154.932 (33.253.512.000) (3.653.507.592) (16.919.654.728) cs Khac 28.3 664.260.704 (28.113.587.750) (11 752.563.856) 689.267.852 LQ'i nhuan chju thu~ ll'ac tinh ky hi~n hanh 115.847.040.847 145.976.742.216 Thu~ TNDN phai tra ll'ac tinh ky hi~n hanh 28.961.760 212 36.494.185.554 f)i~u chinh thu~ TNDN trich thi~ u ky Thu~ TNDN phai tra dau ky Thu~ TNDN da nop ky 63.301 379 11.560.020.640 (11.623.170.185) 172.316.963 15.985.120.454 (43.958.427.440) Th u ~ TNDN pha i tra cu6i ky 28.961.912.046 8.693.195.531 tnroc Thue TNDN hoan '{Ii Tap doan da ghi nhan mot s6 khoan th u~ TNDN hoan lal phai tra va tai san th u~ thu nhap hoan lai vcYi cac bi~n d¢ng ky bao cao va ky tnroc nhu sau: VND B{mg can o6i ke toan hqp nhiit giCra nien oQ Bao cao ket qua noet oQng kinh doanh hqp nhiit giiJ'a nien oQ Cho kY ke teen sau tMng ket tncc 30 tM ng nsm 2012 Cho kYO ke teen sau tMng ket thUc 30 tMng6 nilm 2011 109.629.523 941.363.000 (109.629.523) 114.896.648 95.896.171 (9.051.606) (131.840.339) 122.788.733 Ngay 30 tMng Ngay 31 tMng nilm 2012 12 nam 2011 Tai san thue th u nh{ip hoan '{Ii LQ'i nhuan chtra thuc hi$n TrQ' cap thai viec Lai chenh I$ch ty gia chua thuc hien 1.056.259.648 TONG CQNG 1.047.208 042 _ 919.152.184 Thu nh{ip thue thu nh{ip hoan '{Ii tinh vao bao cao ket qua hO{lt dgng kinh doanh h9'P nh~t giii'a nien dg 128.055.858 33 95.896.171 _ == : :.:.: : .: Cong ty ce phan Vang bac Da quy Phu Nhuan B09a-DN/HN TH U Y~T MINH BAa S;AO TA l c HiNH Hp P NHAT GIO'A N II~N flO (tiep lheo) vao va cho ky ke loa n sau thanq ket th uc nqay 30 thanq narn 2012 29 NGHI~P VI,I Val cAc BEN LIEN QUAN NhO'ng giao dich tronq y,;,u cua TaP coan vai cac ben lien quan lrang ky bao g6m : VNf) Ben lien quan MOiquan hI{! N¢i dung nghil{!p VI,I Gia tri Ngan hang Thuonq rnai C6 phan flo ng A Ben lien quan C6 tuc nha n oU'c;rc 32.336 850 000 Co ng ly C6 phan Nhien lieu Sal G6 n Cong ly lien k,;,t C6 tire nhan duoc 10.269.416.000 Co ng ty C6 pha n fl ia 6c EJong A Cong ly lien k,;,t Djch vu xay dU'ng 9.352.835.297 Ben lien quan C6 tuc nhan duoc 916 662 000 Co ng ty C6 phan Que HU'O'ng Liberty Vao 30 thanq narn 2012, khoan phai thu va phal tra val cac ben lien quan nhu sau : VNf) Ben lien quan PMi tni nglP&i bim Cong ly C6 phan flia 6c flong A 30 MOi quan hI{! Co nq ly lien k,;,t N¢i dung nghil{!p vu PMi tra 167.783.945 Djch vu xay dU'ng _ _ ;.:.;.;.; :: :.;.:.= CAM KET THUE HO~T £lQNG ~p~ n h~~g~ ue~~~g ~~ hc;rp~g ~ ue h~~~ ~~_~N ng narn 2012 , cac khoa n tliin th ue pha i tra lrong tU'O'ng lai thee hop o6ng thue hoat o¢ng duoc trln h bay nhu sau : VNf) Ngay 30 thang niim 2012 NgElY 31 thang 12 niim 2011 Tren narn 64.02 1.536 840 18.6 52.735.047 3.954.808 532 21.192.355.804 45 621 374.261 37.835.623.916 TONG CQNG 86.629.0 80.419 104.649.353.981 fl';'n narn TO' o';'n narn 34 Cong ty C6 phan Vang bac £)a quy Phu Nhuan B09a-DN/HN THUYIOT MINH BAo cAo TA l CHiNH HOP NHAT GICrA NIEN 80 (tiep thea) vao va cho ky ke toan sau tnanq ket thuc nqay 30 thanq nam 2012 31 THONG TIN THEO SQ PH~N Tap ooan hra chon cac b¢ phan theo ITnh VI,fC kinh doanh la bQ phan baa cao chinh yeu vi rui ro va tY suat sinh lai cua Tap doan bj lac o¢ng chu yeu bai nhO'ng khac bi$t ve san pharn va dich vu Tap doan cung cap Cac heat o¢ng kinh doanh cua Tap doan OlJ'Q'c to clurc va quan 19 thea tinh chat cua san pharn va dich vu Tap dean cung cap voi moi mot b¢ phan la mot don vi kinh doanh chien 1lJ'Q'c cung cap cac san pham knac va phuc vu cac th] tmang khac Tap doan chu y€lu heat o¢ng Iinh VI,fC la kinh doanh vanq, b;;1C va nO' trang , phu kien; kinh doanh gas va va binh gas, va dich vu ki,§m oinh Gia ap dVng cho cac giao djch giO'a cac b¢ phan OlJ'Q'c xac dinh tren co sa khach quan tlJ'O'ng tl,f nhu voi cac ben thlJ' ba Doanh thu, chi phi va k€lt qua kinh doanh cua cac b¢ phan baa g6m cac giao djch giO'a cac b¢ pha n, Cac giao djch OlJ'Q'c 10;;1i tnr li;lp baa cao tai chinh hap nhat, Tap doan heat o¢ng met khu VI,fC oia 19 la Vi$t Nam 35 Cong ty C6 phan Vang bac Ba quy Phu Nhuan B09a-DN/HN THUY~T MINH sAo c Ao TAl CHINH HOP NHAT GICrA NI ~N DO (ti~ p thea) vao va cho ky k,§ toan sau thanq k~t thuc 30 thang narn 2012 31 THONG TIN THEO B9 PH~N ThOng tin v,§ doanh thu, tQ'i nhuan va mot 56 tal san va cOng no cua b¢ phan thea Iinh V\l' C kinh doanh cua TaP dean nhtr sau: VND Vang, bt;lc Gas va Oich VI,J kl~n vo blnh gas k/~m Clinh Ooanh thu tif ban hang ben ngoBi Cae kho{m glam inr doanh thu ' 331.356 _ _ _- 314.717.065.705 (39.106.150) 7.250.403.900 T6ng doanh thu ;.331.356 314.677.959.555 7.250.403.900 918.409.777 24.915.816.889 6.054.662.299 va niJ'trang Ptu) Lot;ll ttir T6ng c(Jng Cho ky k~ toan sau thang k~t thuc 30 thang narn 2012: Doanh thu K~t qua heat dQng klnh doanh LQ'I nhuan g(Jp cua b(J pMn 298.134.481.409 _ 330.023.370.374 (197.311.305.760) 46.052.842 192 (47.302.172.594) 29.342.698.264 160.805.432.476 (28.897.005.733) Chi phi kh6ng phBn b6 Ooanh thu noet Cl(Jng tal chlnh Chi phI tai chlnh LQ'I nhuan khBc LQ'I nhuan truce thu~ TNON Chi phi thu~ TNON 131.908.426.743 L9'1 nhuan thuan sau thu~ TNDN Till san va cong nQ' Tai san b(J phan Tal san khong pMn 2.600.142.619.075 - 237.180.689.718 11.104.363.887 (48.407.234.855) b6 2.806.720.570.250 TOng tal san Cong nQ' b(J phan Cong nQ' kh6ng pMn b6 2.800.020.437.825 6.700.132.425 130.015.367.202 1.382.328.2 12.268 613.041.652 (9.604.998.308) 1.503.351.622.814 74.818.677.48 1.578.170.300.295 TOng cong nQ' 36 Cong ty Co phan Vang bac £)a quy Phu Nhuan B09a-DN/HN THUYIOT MINH BAa cAo TA l CHINH HO P NHAT GIO'A N JI~N £>0 (ti~p thee) vao va cho ky k~ toan sau thang k~t thuc 30 thang nam 2012 31 T HONG TIN THEO BO PH~N (ti~p thee) VNfJ Vang, b?c va ntr Ph/,J ki(ln trang Gas va va binh ga s tnr T6ng cQng 10.565.007.064 (15.45 1.940.190) = 8.3 13.63 1.621.873 (33.949.902.491) 10.565.007.064 (15.451.940.190) 8.279.681.719.382 Dich V/,J kiem C1inh Lo?i Cho ky kEl toan sau tMng kElt thuc 30 tMng narn 2011: Doanh thu Doanh thu tif ben hIlng ben ngoai Cac kh oan giam trir doa nh thu 7.992.397.636.964 (33.916.78 1.99 1) 2.859.696.027 TOng doanh thu 7.958.480.854.973 2.859.696.027 322.092.130.239 1.023.720.684 (33 120.500) KElt qua hoat d(ing kinh doanh Lqi nhu lln gQP cua bQph ll n 32.843.650.703 9.363.162.944 _ Chi phi khOng phlln b6 Doanh thu noe: C1Qng tei chlnh Chi phi tet chinh t.oi nnuen khllc Lqi nhu lln truoc thu e TNDN Chi phi thue TNDN (174.496.7 15.963) 1.992.8 14.388 (52.572.125.857) 14.242 728.128 184.489.365.266 (36.570.606.346) 147.918.758.920 Lqi nhulln thuan sau thue TNDN Tal san 365.322.664.570 va cong nQ' Tai sa n bQph lln Tai sa n khOng phlln b6 2.708.2 15.940.2 12 - 276.259.991.928 11.856.429.6 13 (75.309.849.0 17) 2.928.112.622.725 TOng tal san Co ng no bQph lln Cong no khOng pMn b6 2.92 1.022.5 12.736 7.090.109.989 164.375.607.385 1.476.065.764.134 TOng cong nQ' 1.297.715.251 (25.874.977.58 1) 1.615.864 109 189 155.160.131.949 1.771.024.241.138 37 Cong ty C6 phan Vanq bac 813 quy PM Nhuan B09a-DN/HN TH UY~T MINH BAo c Ao TAl CHINH HOP NHAT GIO'A NI~N 80 (ti~p theo) vao va cho ky ke toan sau thanq ket thuc nqay 30 thanq nam 2012 32 Ml)C flicH vA cHiNH SACH QUAN LY RUI RO TAl cHiNH NO' phai tra tai chinh cua TaP dea n cM yeu bao g6m cac khoan vay , phai tra ngU'6'i ban va cac khoan phai tra, phai nop n g ~n han khac Muc dich chinh cua nhQ>ng khoan no phai tra tal chi nh la nharn huy d¢ng nquc n tal chinh phuc vu cac hoat d¢ng cua TaP doan, Tap dean co cac khoan phai thu khach hang, cac khoan phai thu khac, tien mat, cac khoan tU'O'ng dU'O'ng tien va tien gCri ng ~n han phat sinh true tiep tCr hoat d¢ng cua Tap dean TaP doan khonq narn giQ> hay phat hanh cong cu tai chinh phai sinh Tap doan co rui ro th] trU'6'ng, rui ro lin dunq va rui ro khoan Nqhiep vu quan Iy rui ro la nghi$p vu khong the thi~ u cho toan b¢ ho t d¢ng kinh doanh cua Tap dean TaP doan da xay dl,!'ng h$ thong kiem scat nharn dam bao Sl,!' can bil ng rnuc hO'P Iy giQ>a chi phi rui ro phat sinh va chi phi quan Iy rui rooBan Giarn doc lien tuc thee doi quy trinh quan Iy rui ro cua TaP dean de dam bao SU' can bil ng ho p Iy giQ>a rui ro va kiem scat rui roo a Ban Giarn doc xem xet va thong nhil t ap dVng cac chinh sach quan Iy cho nhQ>ng nli ro nol tren nhtr sau Rui ro thj trwng Rui ro thi trU'6'ng la rui ro rna gia tri hO'P Iy cua cac IU6ng tien tU'O'ng lai cua mot cong cu tal chinh se bi~n d¢ng theo nhQ>ng thay d6i cua gia th] trU'6'ng Gia th] trU'6'n~ co bon loai rui ro: rui ro lai suat, rui ro tien te, rui ro gia hang hoa va rui ro ve gia khac, chang han nhtr rui ro ve gia c6 phan Cong cu tai chinh b] anh hU'a ng bai rui ro thi trU'6'ng bao g6m cac khoan vay Cac phan lich d¢ nh y nhU' dU'O'c trinh bay dU'6'i day lien quan d~n li nh hinh tai chinh cua TaP doan t i 30 thang nam 2011 va 30 thang nam 2012 Rui ro liii su~t Rui ro lai suilt la rui ro ma gia tri hO'P Iy hOac cac IU6ng tien tU'O'ng lai cua m¢t cong cv tai chinh se bi~n d¢ng theo nhQ>ng thay d6i cua lai suilt thi trU'6'ng Rui ro thi trU'6'ng thay d6i lai suilt cua TaP doan chu y~u lien quan d~n cac khoan vay va nO' dal h n v6'i lai suilt tha n6i TaP doan quan Iy rul ro lai suilt bil ng cach phan tich tinh h]nh ~n h tranh tren thi trU'6'ng de co dU'O'c cac lai suilt cO 100i cho mvc dich cua TaP doan va van nam gi6'i h n quan Iy rui ro cua minh 38 Cong ty C6 phan Vang bac 88 quy Phd Nhuan THUY~T MINH BAo r;;Ao TAl CHiNH H.oP NHAT GIO'A NI~N B09a-DN/HN eo (tiep thea) vao va cho ky ke toan sau thanq ket thuc 30 thang narn 2012 32 MI,JC niCH vA CHiNH SACH QuAN LV RUI RO TAl cHiNH NQ' phai tra tai chinh cua TaP doan chu yeu bao gbm cac khoan vay, phai tra ngU'6'i ban va cac khoan phai tra,_phai nop ngil n han khac Muc dlch chinh cua nhifng khoan no phai tra tal chinh 113 nham huy aQng ngubn tal chinh phuc vu cac heat aQng cua Tap dean Tap dean co cac khoan phai thu khach hang, cac khoan phai thu khac, tien mat, cac khoan tU'ang aU'ang tien va tien gCri ngil n han phat sinh true tiep tCY heat aQng cua Tap dean TaP doan khong narn giif hay phat hanh cong cu tal chinh phai sinh TaP doan c6 rili ro th] tnronq, ril i ro tin dung va rili ro khoan Nghi(ip vu quan IVrui ro 113 nghi(ip vu khong thE!! thieu cho toan bQ heat aQng kinh doanh cua Tap doan TaP dean aa xay dl,J'ng hili thbng kiE!!m sca t nharn aam bao SI,J' can bil ng iY rnuc hop IV giifa chi phi rili ro phat sinh va chi phi quan IV rili rooBan Giarn abc lien tuc theo doi quy trinh quan IV ril i ro cua TaP doan aE!! aam bao SI,J' can bii ng hop IV giifa rui ro va kiE!!m scat ril i roo Ban Giarn abc xem xet va thbng nhiit ap dung cac chinh sach quan IV cho nhifng rui ro n6i tren nhu sau Rui ro thj trlJ'&ng Rui ro thi tm6'ng la rili ro rna gla tr ] hop IV cua cac lubng tien tU'ang lai cua mot cong cu tal chinh se bie!1 aQng theo nhifng thay aoi cua gia th] tm6'ng: Gla thl trU'6'nQ co bbn loai rui ro: rui ro lai suat, rili ro lien te, rUi ro gia hang h6a va rili ro ve gia khac, chang han nhU' rui ro ve gia co phan Conq cu tal chinh bi anh hU'iYng boi rili ro th] tm6'ng bao gbm cac khoan vay Cac phan tich aQ nh