0l.Ap d+ng quy ilinh k6 to{n mfi
Ngdy 06/ll/2009, BO Tdi chinh da ban hdnh Th6ng tu sii 210/2009/TT-BTC hu6ng dAn 6p drmg chuen muc ke roen quilc ti: vd rinlr bdy 860 ciAo tdi chinh vi thuy6t minlr th6ng tin diii vdi c6ng cu tdi chinh vd ddqc 6p dqng dl rrinh bdy vd thuy6t minh ciic cong cu tai chinh lfcn 860 c6o ai chinh tt nam 201I trd di. Theo yeu ciu cua Th6ng tu ndy COng ry da trinh bly bd slrng them cac thuyct Ininir tu V ll.5 den Vll.8 dudi day.
Ngoai ra, Th6ng tu ndy cnng ycu cdu C6ng ly phai rem xet cdc didu khoan trong cdng cu t chlnh phfc hqp dii xdc dlnh liCu c6ng cu d6 c6 bao g6m cdc th:Lnh ph^ll na phdi 1ra vd thdnh phdn viin chli sd hnu hay khong. Phin duoc phan loai le nq phai fa duo.c frtnh bdy ri€ng biet vdi phdn duqc phan lo?i ld tai san tdi chlnh hoac v6n chu
\o niiu Ldn Bdng c;n doi ke rodn. Ye- ciu cud ftrong Iu nay kndnt dnh huorrg den I nh hirl r;i clinl' \d kdl qua hoat dong kinh doanh cua C6ngty do C6ng ly chua phdt hdnh c6c cong cu tdichinh phfc hgp.
02. Ciao dich v6i c6c bCn li€n quan Ciao dlch v6i cnc fhnnh viCn chri ch6t l0.Thn ho hoi ddng qunn tri
s6 dau k!
56 phditrn rong ki s6 da rrd lrong ki
\ o c u n p n a lra cuoL n a n r
l l . T h u D h i p c n r B a n g i r m d6c v n K€ tonn tru$ng
I e n r d o n c . b n ^ n . d h Y r . b H | \
c0ng
Qui r-201J Qui l-20r2 L0v kii 2013 Loy k62012
80,200.000 64.622,091
0
r08.000.000 1 6 4 , 1 9 4 , 0 6 1
0
80,200,000 60.622.091
0
108,000,000 1 6 4 . 1 9 4 . 0 6 1
f , 1 0 , 8 2 2 , u t ) l 2 - l , l s 4 ! 0 o l . 1 4 0 , 8 2 2 , 0 q 1 2 1 2 , 1 9 4 , n 6 1
O u i I 2 0 l J O u i r ' 2 0 r 2 LoY kii 2013 L[y k62ol2 4 7 1 . 1 9 7 . 2 0 0
0
5 7 2 - 3 7 7 , 3 5 3 471,197.200 0
572.377-353 0
471,197,200 572,377,353 1l!111?00 -__lI?Jltt!L
CONG TY cO PHAN CHIEU x4 AN PHU Thixa Thuan An. Tinh Binh Duons
B60 qio tAi chinh h9I nhet - _ _Q-uji I n;m 2oll
Cic giao dich phnt sinh vti C6ngty TNlllt MTV An Ph[ Binh Minh (c6ng ty con) Chi tiau
Cho thue Nh:i may Chi6u xC An Phi B i n h M i n h
Bnn thrnh lotrg cho C6ng ty TNHH M T V A n P h i B i n h M i n h
Cung cdp dich vq chiau xa cho APBM Thuc APBM chiau xa
c0ng
O u i 1 2 0 1 3 O u i l - 2 0 1 2 L n v k C 2 0 l l L n v k C 2 0 1 2 4,500,000,000 6.000.000.000 4,500.000.000 6.000.000,000
0 0
0 0 3,252,081,240
0 0
3,252,081,2{0 0
__li!9{!!{q0 __21!?,9!1?10 _$!9!9q{l10 0 , 2 5 2 , 0 8 t , 2 4 0 03. Lni c0 brin tr6n m6i c6 phi6u
Lai cobdn t€n m5i co phi6u dugc tinh bing cach chia lai sau thu6 cira c6 d6nF cia C6ng ry n9 cho s6luang c6 phi6u ph6 th6ng binh quan gia quydn dang luu h:inh lrong ki. Cho ky k6 to6n it ngiy 0l/01/2012 diin ngdy 10/9/2012, s0 luQrg c6 phicu binh quan gia quycn daDg lLru haDh la I1.440.600, dlrgc xdc dinh nhu sau:
56 ngdy luu hdnh trong ki.lugc tinh theo ngdy thqc t6 trong ki ke to6n (tir ngdy 0l/0li20ll ddn ngdy 3l/3/2013).
Lai co ban fCn c6 phiClr L o i r h . i i n s d u r h r ' e c . d c o d 6 n g c u d C 6 n g l ) n r <
Sd cd phiilu binh quan luu hnnh trong k'
Lai co ban rrCn c6 phiCu (1,152.68,1,753) -
I1.140.600 ( l 0 r ) 01, K6t quii kinh doanh giiia hai k' bro cro (Ql- 2013 & Ql- 2012)
Nsi! Ciao dich
SO lugng CP dang luu hdnh
Menh gi6
C P C i a
s6 cP ltru hdnh binh ouan 0 r -01- 13 Ddu kj lt.440.600 10.000 i 14.406.000.000 11.440.600
r a n g v o n n o n g '( y r0.000 0
M u a la i c 6 p h i € u q u i 10.000 0
c0ne 1r.140.600 114.406.000.000 11.140.600
STT C h i f i 6 u Q 1 - 2 0 r 3 Qr- 2012
So s6nh QI-2013 &Qt-2012 (+/-) 56 tuy(r d6i sil,tuong
d6t (%\
I Loi 1ufu sau lhuit ( 1,152,684,75i) I ,1'11 ,840,4',72(2.630.52s.225\ 78)
T O N G C O N C o,152,6{i1,753) 1 ,17 7 ,810,17 2 r2.610.525.225) ( l 7 8 ) 05. B60 c6o b0 phqn
C6ng ty kh6ng lap b6o cdo bO phao vi khdng thoa man ce ba diau kion phdi lap bao cdo bO phAn thco linh vuc kinh doarh hay khu vur dia li duqc quy dlnh tiLi Th6ng tu 20/2006/II-BTC ngay 20/3/2006 cna B0 Ta;
chinh v/v hutug d;n thqc hien seu (06) chuin InUc ka toan ban hanh rheo Quyir dinh sii l2l2oos/QD-BTC ngay l5/02/2005 cira B0 truong B0 Tdi chinh.
c 6 \ c r Y c o P I L A \ c H r E r x A A N P H U
T h i \ d f l r u a n A ' r . l i - l r B i n h D . r o n g
06. Gin tr!hqp ry cna tli sdn vi nQ ph6i tr:l fni chinh
860 c6o tdi chinh hqp nh6t _ Q u i I n d m 2 0 l j
G iaj.ri!O_{!!' C i i t r ! h q r l i
s o c u o ' k ! s o o 8 u K y sq.clslll s6 dau ki
Tien !A Llione duonatien - l l i s d n
L i i c h i n h s i n s a n s d e T f o n g . l 6 :
C,jc khaan diu ts .lAi h.1a (:dc khoua dau tu hgdk h1n Phdi th! khlch hdng C:lc khonn phdi thu khrc
c0ns
B. No. phiiitrii tni chinh
Phdi ud cho ngui'i brn Phdj tri cho nsLldi lao dong c h i p h i p h e i l n )
Crc khodn phari t|d khac
c0nc
t . 3 0 8 . 8 5 6 . 5 9 2 0 3 , 3 0 8 . 8 5 6 . 5 9 2
0
7 .24:1.683,342 0
7 .244.683-342
I 8 , 9 8 8 . 1 i 1 . 9 0 1 1
?61 ,49-l.1lq0_
-,?2i!!!!9f!0
70,256.99,1.186
l _ 1 6 4 . 0 8 6 . 4 8 1 r 3 6 , 6 0 0 . 4 2 1
23!.21_t!-LL __llf!!.]i9s!4
22.8,13.509.749 2 2 8 . 0 5 0 . 7 2 6
1 8 , 9 8 8 . 1 3 1 . 9 0 8
__16_!.i2?!qll ___!2i!!49i!0
7 0 . 2 5 6 . 9 9 4 - 1 8 6 5.952.572.692
1 . 1 6 4 . 0 8 6 . 4 8 1 1 3 6 , 6 0 0 , 4 2 1 2 3 5 , 9 1 4 , 6 8 4
llf!!t!!,6("1
22,843,509 ^749 228.050,726
l!i1!?119!7
8 0 , 2 5 5 . E 8 3 , 1 1 , 1 6_393.207 ,576 2 . 3 0 0 . 5 2 7 , r 2 8
430.704,541 4t6,4t36,977
!!!!!?1!.!11
8 0 . 2 5 5 . E E 1 - I i , 1 6_3t)3_201 .57 6 2 . 3 0 0 . 5 2 7 . 1 2 8
4 3 0 _ 7 0 4 _ 5 4 1 4t 6.486.977
,,,!2,79!,!!5!6 __!2t9!{!2i56
ci, fi hap ly cia cAc fii san ldi chinh va no phai tr:L tai chinh duo. c phan anh theo.gia tri ma c6ng cq tai chinh c6 th6 d qc chuy6n d6i trong mol giao dich h eI tn giia cac ben c6 da) du hrcu bret !a mong mudn giao dich. C6ng ry su dung phuong phdp vd gid dinh sau di; LLdc tinh gi6t{ hAp lt:
. Cit trj hap li cLia tian mit, tidn gui ngan hdng ngin h4n. clc khonn phdi thu kh6ch hdng, phai tra cho ngudi bdn vd ng phdi tM ngdn han khdc tuong duong gi6 tri sO sAch cira cdc khoan muc ndy do nhimg c6ng cu niy c6 ki h4n ngan.
. r , : J t r : h q p l ) L a r;L khoan p ' d' rhu .luu( danl, g i a drta l r c n ltnn clt;l rtri ro lidn q - o n . l i n klodn nq 0 7 . R n i r o t i n d q n g
Rui ro 1in dung la rui ro Ina mot bCn 1aln gia lfong hop d6ng kh6ng c6 kha nang thuc hion duqc nghia vlr cira minh din d6n t6n thit va tii chinh cho C6ng ry. C6ng ly c6 cic nhi ro 1ln dung tt cdc hoat dong kinh doanh (chir y6u d6i vdi c,ic kioan phai thu khAch hdng) vd hoqt dong ldi chlnh (ti6n gui ngan hang, cho vay vd cdc cdng cu tdi chinh khac).
PIrAi thu khich hA g
{ o n g r \ g i a r n r n i e u u i r o l r n d u r g b d n ! c d . h c I p i . ' o d i c r , i ' c l , d o n v i c o i h a n a n g l a i c h i n l ro l v i n h a n vien Li todn cong ng throng \u)dn lhco doi no phili thu dC d6n d6c thu h6i. Tr6n co so ndy vA khoan phAi thu cua C6nF ly 1i6n quan den nhi6u kh6ch hdng l(hAc nhau nCn rii ro tin dung kh6ng 6p trung vdo mot khdch hing nhal dinh
TEn gfti ngan hdhg
Phan l6n tidn gni ngan hdng cua C6ng tv dwc.gni|?i c6c ngan hdngl(n1, c6 uy tin 6 ViCt Nam. C6ng fy nhan thay muc d0 €p lrung rlri ro lin dung ddi vdi ti€n giri ngan hang la fiap.
) 7 ,
cONc rY c0 PHAN cHriru xA AN PHII
Thixa Thuan An, Tinh Binh Duong
B5o cno tni chinh hqp nh6t Qui I nam 2013 08. Riii ro thrnh khorin
Rii ro thanh khodn ld rui ro COng ty gAp kho khan khi th-lrc bien nglria vu tdi chinh do thi6u tian.
Ban T6ng gi6m diic C6ng ty chiu tnich nhiem cao nhdt rong qudn li rui ro thanl khodn. Riri ro thanh khoan cna C6ng ry chu y6u phat sinh tu viCc cic tdi san ldi chinh vd nq phdi trd tdi chinh co cac thdi di6m d6o h4n lech nhau.
C6ng O quen Ii rii ro ihanh khodn th6ng qua viec duy tri m6t ludng tian vd c6c khoan uorg duqng tien phu h9? vd cdc khoan vay 6 nirc md Ban Tdng gi6m dic cho ld dLi dC d6p fng nhu cau ho4t dong cila Cong ty nhim gidm rhi6u enh hu6ng cua nhffng biCn dong ve lu6ng ticn.
Thdi han thanh todn cia c6c klodn no phai tra t:ii chinh dlra tten c6c khodn thanh to6n du kiin theo hop dong chlra dudj chiCt khau nhu saul
I i 0 l n n m l r i n I n n m
r r o r u o n g ct)ng
sii adu nlm Vay vd no
Phai td cho ngudi ban Phai tra ngudi lao dong Chi phi phaitra Cac khoan phdLi tre khec cqnc
sii cu6i nern Vay vd nq
Pheitrd cho ngudi bdn Phdi trd ngudi lao dong Chi phi phai |ta
Cdc khonn phai tra khic c0nc
25 .2',73,963 ,62',7 6,393,201,516 2,300,521,t213
430,701,541
5,1,981.919,507 80,255,883,134
6,393 ,20',7 ,5'.76 2,300,521.128
430,704,541 4t6,486,9',77 416.486.971
__lt !llc!2,!4e
| 5 ,2',7 5 ,0',7 4.8',79 5 ,952,572,692
l,l64.086,481 86,600.421 235.91,1,6!L -,22t 5!]!2]57_
l!.9!!p!2iql
54,981,919.507
___a!2!,q!2i!6
70,256,994,386 5 ,952,572,692
1.i64,086,481 1r6,600,42r 235,9t4,6&1
___51f!!2t2i9l_ llfllt f!4!!_
CoIg t) cho ring mic dq 6p rnrng nri ro !o viec.tfti nq la thip. c6ng ty c6 khd ntrng thanh ban cac khoan ro den han ru dong lian hoal ddng k'nh dornh vr r';n llu l: cic d' -an ldi chinh dao nan.
09. Rrii ro th!truirng
RL:ri ro thi lrudng ld rti ro ma gia f! h9? Ii hoic cric luirng tidn trong tuorrg laj cua c6ng cu tai chinh se bien ddng theo nhiing thay d6i cua gi6 th! trudng. Rui ro thi truorg gdn 03 loai: Riri ro ngoai te, rur ro lai suit va nlli fo vd gi6. CAc phan tich vA dO nh?y rn bdy duoi day duo.c iap tren co sd gietricdc khoen ng rhudn, fi le g i l l a c a c k o ; n o c o l ; ' . r r i r c t j d i n n r a c a c k n o o r n o c n . i r u a l l l a n o i l a \ h o n g r h a ) d o i .
Rii rc ngogi tC
l{Li rc 'ltso?i Ie l; ru. ro ma gi; lli hop j lro.. cdc luong r'in rrong r.rong lai cia c6ng cu l"i chinh se b:an d6ng theo nhimg thay d6i cua ti gi6 h6i do6i.
- 2 8 -
coNG TY cO PHAN CHIEU x4 AN PHU 860 c{o tii chinh hgp nhdt
Thi xa Thuan An" Tinh Binh Duong Qui I ndm 2013
Rtii to ldi s dt
Riri ro lai suAt li riri ro md gi6 lri hqp li hoac cac lui;ng riin trong tuong lai cila c6ng cu tari chinh sE bi6n d6ng theo nhfng thay d6i cia lai suit thi trLrdng. Rii ro lai sudt cia C6ng ty chri yi:u licn quan ditn cdc khoan vay.
Cong E quan Ii riri .o lai sufu bang cach phan lrch tinh hinh rt rruorrg d.,i co d!ro. c cac lai sudrc6lginhetmd : v6n narn trong girii hen quan li rui ro cua minh. Vdi gia dlnh cnc bi6n sii khac khong thay ddi, biiin dong cna j lqi nhuin sau thuii vi viin chir sd hilu cia C6ng ty d6i vdi thay d6i cia lai suAt diii vdi cac khodn vay c6 lai
suat tha n6i nlru sau:
Mnc thay diii lai suit sri dung dd phar dch duo.c gia dinh lreD diau kien c6 th6 quan sdt duqc cla thirrudng hien t?i.
' l ';"j,i;;; h a y d 6 i E i Lqi nhuAnrau . . n : n n " o l c l i T , . .thu6/v6n ch'i
K' nly
Vay vdng ngin hqn 2 305,501.498
(:2) (30s,s01,498)
K' trutc
Vay vd nq ng6n han 2 505,479,213
(2) (505,479.213)
Riituigidkhdc
Riri ro vd gin khac Ia rni ro md gi6 tri hgp It ho4c c6c luiing tiiln trong tu<rng lai cia c6ng cq tdi chini sc bi6n ddng lneo nhirg -a) doicud gir rri rruong neoii hdi lhr) doi cud li' .Lnir va ) gia hoidoai
Cac .6 pnicu do Cong q nam gii cd lhe bi anh huong bo'cac -Ji ro \e gia lr! luong lai cua cd phieu diiu lu.
c o l g r l q u i n l ) r u ' r o \ e g i i c o p h i i u b J n g c r , r i e r l . r t h a n r n n . d r u r u \ r d . r d a n g h o a d a n h m u c d i u . u . 10. Nhnng khodn na tiim teng
Kh6ng ph6t sinh b6t kt khoan ng tidm tdng ndo ph6t sinh tir $ilng sV kiCn da xay ra c6 thii dnl hudng diin cdc th6ng iin da dugc trlni bay trong 860 cno fii chinh hqp nhet mn C6ng ty kh6ng kiCm so6t dugc hoic chua ghinhan.
11. Nhii'ng sF kien ph6t sinh sau ngiy k6t thic ki k6 to6n
Kh6ng ph6l sinh b6t ki sg kien ndo c6 thii dnh huong dan cac thdng tin dd d!ro,,c tflnh biiy trong 860 c6o tdi chinh hqp nhAt cnng nhLr c6 ho{c c6 thC 16c dong dang k6 d6n hoat dong cLiaC6ngly.
12. Thdng tin ho9t ilong liCn tuc
Kh6ng c6 b6t kj, su kien nao gay ra su nghi ngo ldn !i kha nane hoar dong lien tuc va Cong ry kh6ng cd i dinh ciing nhubuoc phai ngirng hoat dong, hoac plrai th| hep dang ki qui md hoat {ldng cuamlnh
- 2 9 -
cdNG TY co PHAN cHrtu x4 AN PHU 860 cro tiichinh hqp nhat
13, Trinh bly l?i K6f qua kinh dornh hqp nh6t qui I nnm 2012
Doanl nghiep trlnh bdy lai kh6ang doanh thu ben hing vd cung cAp dich \.1l giAm 6.21 1.280.140 ddng rong d6 doanh thu cho thuC nhd m6y 6.000.000.000 dong, doanh thu b6n vat iu 2.111.280.340 daing vdo thu nhap kh6c. Ddng thdi trinh bny hi gi6 viln brn hang gidm xu6ng 2.880.447.141 ddng trong d6 gi, viin cho thuC nhd n d ) 2 . o b q . l o b . 8 0 l d 6 n g r d g i . r o r b d r \; l r u 2 l . 2 8 0 . J 4 0 d d n g v ; o c h i p h i k r a c d d o h u h q p r d i t i n h c l i r c[a haat dong kinh doanh.
11. 56 fieu so s6nh
s6 liqu so .d,rh la so 'eu rren B;o c6o rai Lhrnh hQp nhal ndm 20 ' cua Cong D co ph;n ( hi6u \? An Phu de dugc kiCm 1o6n bdi C6ng ry 'NHH Kiem toAn AVA.
Thi xa Thuan An, Tinh Blnh Duone wuy I nam 2013
Chi ti€u Thuyiit
Q u i l' 2 0 1 2 Diau chinh Q I 20t2
Q l-20l2Trinh b l y l ? i
L Doaih thu bdn hene viL cus c6D dich !u V I . O I 1 0 . 0 r 9 . 0 t 6 . 6 2 7-6.2r 1.280.340 23.847.716.287
0 0
3. Doanh thurhuan vd bdn hdnEvd.uneciD dich vu v1.02 10.019.056.627 - 6 . 2 | | . 2 8 0 . ] 4 0 23.801.116.241 vt.0:l 15.987.27r.900-2,880,,147,141 11.106.811.759 5.l,oinhunn eOD bdn hdns vil cu.s cAp dich vu t4.Q3t.176.721 -1.r30.831.19910.700.941.528
6. Doa.h thu hoat d6ns tdi chinh 60.7r3.506 6 0 . 7 1 3 . 5 0 6
vt.05 l_252.049.386 1.252.049.186
- Trons d6: Ldi lay DhAi trd 1.176.602.385 3.1?6.602.385
2 . 6 1 1 . 1 3 5 . 4 7 r 1 .2.61J. 5.471
9. ChiFhiqudn li doanh nshieD 2_385_512.040 2.185.512.040
l0 Loi nhudn thuin Lt hrct Lltrns L nh Llodn r 5 . 8 4 1 . 7 9 3 . 3 3 4-3.330.8ji.r99 2 . 5 1 0 . 9 6 0 . 1 3 5 V I 0 6 J.990.50?.158 6 . 2 1 1 . 2 8 0 . 3 4 0 2)4.773.t82
l 2 C h i D h i l i h d c v t 0 7 -2.598,690,686 2.880.44?.141 281.756.455
- i . l ( ) r . 8 r 6 . 4 7 2 3 . 3 3 0 . 8 3 3 . 1 9 9 -60.983.2?3
| 4. Tons loi nhunn k€ toAn Lrudc LhuC 2.449.976.862 2.449.976.862
15. chiohi rhu6TNDN hicn hdnh vt.08 9 7 2 . 1 6 . 1 9 0 9?2.t36.390
16. chiDhi rhud TNDN hotn lai 0
17. Loinhuan sdu thud fiu nha! doanh lshieD | .477 ,840.4 71 | .411_840.472
18. Ldi co bdLn t€n c6 Dhieu t29 129
- 3 0 -
'-c
coNc rY cO PHAN cHrtu x4. AN PH0 B60 cdo tii chinh hgp nhat
Thjxa Thuan An. Tinh Binh Duone Qui I ntun2013