VII. CAC TII6NG TIN KHAC
02. Gi*o dich vdi cic b6n li6n quan
Thi lao HOi aldng quin tri 56 d6u kj
56 phii tre trong kj, 56 da tre trong ki s5 cdn phai tra cu6i k'
Thu nhAp cta Ban T6ng Gi{m diic Yd K6 to{n tru&ng Tian luong, BID(H, BlryT, BHTN
TiSn thLLong
c0ng
Giao dlch v6t C6ng ty con:
Crc nghiep vq phit sinh trong ki gita C6ng ty mq v6i
C h o k6 toin tir A1 101 12012 d6n nenv 3016120l.2
Ki nny 164.194.091 216.000.000 216.000.000
K' tru6t 36.500.000 219.788.462 220.288.462
164.194.091 36.000.000
Ki trnY 64s.639.404 139.916.000
Ki tnrfc 1.030.770.06',7
199.970.000 785.555.404 1.230.140.067
Cong ty con nhu sau:
ChiiAu Ky ndy Ki tnidc
Cho thuC tii sin Nhd m6y Chi6u xa An Phri Binh Minh 10.400.000 000 0 Ben thanh long cho C6ng ty TNHH MTV An Phir Binh Minh 3.252 081 240 0 03, Lii Cd bin tl6n m6i c,5 pt'i6"
Lii co beD tren m6i c6 phiiiu duo. c tinh bing c6ch chia lii sau thu6 cria c6 d6ng crla C6r)g ry me cho sri tugng co phr6u pho lhong binh qudn gra quy6n dang lru henh lrong t'j Cho kj ke lorr) ttr nge) 0l'01/2012 den
n e a l 1 0 t 2 0 1 2 - . 6 l u q n g c d p h i d u b i n h q u 6 n g i a q u ) e n d a n g l u u h d n h l d l l 4 4 0 o 0 0 . d u o c \ 6 c d i n h n h L r ' a u :
56 ngiy luu henh tong kj'dugc tinh theo ngdy thlrc t6 trong kj' k6 toen (tir ngdv 01/01/2012 d6n ngdy 30/612012).
L6i co bin tr6n cr5 phi6u
6.429 .227 .581 1t.440.600
I
Nedv ciao d!ch
56 luo. ng CP dang luu hdnh
MCnh gi6
CP Cin tri
56 CP luu haLnh binh quan 0 1 - 0 1 - 1 2 11.440.600 10.000 I 14.406.000.000 1 1 . 4 4 0 . 6 0 0
I ans von rrone Kv 10.000 0 0
Mua laic6 phi6u quV 10.000 0
c0ns 1r.440.600 114.406.000.000 11.440.600
Lgi nhuan 'au thud cria co dong cua Cong q me Sii c6 phiilu binh quAn luu hanh trong ki
Lal co ban lren co pnleu
)6
562
04. Bro c6o b0 phAn
COng ty kh6ng lAp beo ceo bO phAn vi kh6ng th6a men ce ba di6u kiqn phni l6p b6o c6o b0 phin theo linh vlrc kinh doanfr hay ihu vqc dla li dugc quy dinh t?i Th6ng tu 20|2006/TT-BTC ngay 2013/2006 cna B0 Titi
"ttinlr ulu htrdg ain thu" hlqn .au ioei iluin muc k6 to,in ban hinh theo Quy6t dinh s6 12l2005/QD-BTc ngdy 1 5/0212005 cia B0 tru6ng B0 Tdi chinh
05. Gi, tri hqp Ii cria tii sin vi nq phii tri tii chinh
CONG TY c6 PHiN cHrfu x4 AN PE{I i xa Thuan An, Tinh Binh D
860 cio tii chinh hqp nhat Cho lci, ke toen tir Ol l1l l2\l2 d6n 3016/2012
cid tr-i s6 s6ch Gi, tr!bqp li_
s6 cu6i tr' s6 diu ki s6 cu6i ti' s6 dlu kj' 3.799.881.866 4.186.017.445 3.799.881.866
2s.011.425.816 1.975.816.386
4.'t86.037.445
t9.430.806.6',7 6 2.s26.010 .5s6
0 0
25.01',1.425.816 19.430.806.676 1.9?5.816.386 2.526.0r0.s56
30.793.r24.068 26.7 42.854.611 30.793.124.068 26.7 42.854.677 A. TAi s6n ldi chinh
TiAn vd tjong duong tjen Tdi san tdi chinh stn sang Phai thu khech hdng C6c khoan phei thu khac
c0ng
B. Nqphii fre tni chinh Vay va ng
Phai tra cho ngudi b6n Phai tra cho nguoi lao d0ng
Chi phi phai tra CAc klodn phai tre khic
c0ng
91 .234 .r4',7 .68',7 a.224.418.',7 58
| .317 .638.441 153 .',790.421 7.587.398.136
93.518.643.821 '7 .518.929 .5',73 3.389.436.308 10.663.457.381
1 .202.154.',71',7
9r .234 .147 .68',7 8.224 .4t8.7 58 1.317.638.441
153.790.421 7.587.398.136
93 .5 t8.643 .821 7 .518.929 .5',73 3.389.436.308 10.663.45'l.381
1.202.154.',l17 108.51?.393.443 116.292.621.800 108.51?.393.443 116,292.621,800
; ( Ci6 lri hqp lj cia cec di san tai chinh ti ng phdi tr, tii chinh dugc phen enh lheo.gr6 lri mi cong cu tii chinh V,
c6 the duqc chu5dn d6i nong mot giao dich hien rai.gii'a c6c bdn co dd1 du hieu bier va mong mu6n giao dich. Cong D s!1, dung phlrong phdp \ a gia dinh sau dA udc Unh gii tjj hqp lj:
. cie lri hqp li clla lidn m4t. tiin gui ngdn hing ngan han. cec kfioan phdi rhu kiich hdng' phii tre cho neuoi bdn \ i nq pher rra ng;n han I'hrc luong duong gi, tri so 5dch cua c6c lhodn muc nly do nlirng c6ng cg ndy c6 lcj'ha:r ngin.
. Giatrihqp li cia c6c khoan phei thu duoc denh gi6 drra hen tinh chAt rii ro li6n quan ddn khoin ng' 06. Riii ro tin dgng
Rui ro tin dunA U! rii ro mar mot ben tham gia trong hgp dijng kh6ng c6 kha neng th!rc hien dugc nghia vu cta mlntr din d.jnlon thit vd taj chinh cho Cong ry. C6ng ty c6 cdc rui ro tin dung tir crc ho?t dong kinh doanh (cht y6u diji v6i c6c khoen phai thu ki6ch hdnd va hoet dong tei chinh (ti6n gti ngan hing, cho vav vd c6c ciSng cU tdi chinh k!6c).
Phditha khich hAng
Cons fy p,iam thiiu rui ro lin dqng bing cdch chi giao dich r6i cac don ric6 kha nnLng rii chinh tot ve nhen r ien k{ rodn cone nq LhuonR ).uvdn lheo ddi ng phei lhu dd don doc rhu h6i Trin co sd niy ve $oAn phdi thu cia Cong ty lien"quan ddn nhiiu khdch hdng kl6c nhau n€n rui ro tin dlmg kh6ng tap trung veo rnot khech hdns nhet dinh
2 7
cdNG TY cd PHAN cHltu xA AI{ PHU Beo cdo tii chinh hgP nhAt Thi xa ThuAn An, Tinh Binh Duong Cho kj' kii to6n tu ngdv 01/01/2012 diin ngiv 30/6/2012 I ren 8n hgan nong
Phin lon tidn gui ngdn hing cta C6ng ty dugc-griitai cdc ngan hang lon. co uy tin o Vi6t Nam C6ng ty nhan rhdr mric d0 tdp rrung rlii ro tin dung doi \ oi lien gtri ngen hing ld thep
07. Rdi ro thanh khodn
Rrii ro thanh khoin ld rii ro COng ry gdp kh6 khan khi thuc hien nghia vu tdi chinh do thieu tien
Bar T6ns eiAm doc Cong tv chiu fech nhiem cao nhit trong qudn lj rrii ro thanh khoen Riri ro thanh khoan
;;i;di;;; r,;iai.1"r, * uie. "e" iai 'an tdi chinh;d nq phei tra tdi chinh c6 c6c thdi di6m tl6o han
l€ch nhau.
Cdng ty quan li rii ro thanh khoan th6ng qua vioc duy tri mot-luargiidn.vA c6c kh.oen tuorg duong tian phil trqp "vd
c6c khoan vay ,' muc md Ban T6ng gi6m d5c cho ld di d6 d6p tng nhu cau hoat dong cia Cong ry nhim ei6n thi6u inh hr.rdng crla nhing bien dong v€ ludng tien'
Thdi h?n thanh todn ciia cdc khoen ng phei tre tdi chinh dqa trcn cic khoAn thanh toan du ki6n theo hop d6ng chua duoc chi€t khau nhu sau:
T|jr 0l nim
1rA xu6ng llto-t 1"t Tran 5 ndm cong
(len f, nam
25 .549 .282.'7 ll '7.518.929.573 3.389.436.308 10.663.457.381
|.202.154.71',7
6 7 . 9 6 9 . 3 6 1 . 1 1 0 0 0 0
9 3 . 5 1 8 . 6 4 3 . 8 2 1 7.518.929.573 3.389.436.308 10.663.457.381
1.202.154.'717 0
0 0 0 Chi tiou
56 tliu ndm Vay va ng
PhAi tre cho ngudi ban Phei tre ngudi lao dong Chi phi phei tri
C6c khoan ph,i trA kh6c
c0ne
s6 cu6i ndm Vay vi nq
Phei tra cho ngubi ban Phai tre ngudi lao dong Chi phi phni tra
C6c khoen phai tre khtc cQns
48.323.260.690 67.969.361.110 116.292.621.400 '1,
23 .264.7 86.5',7',7 8.224 .418.7 58
| .3t'7 .638 .441 153 .',790 .421 7 .587.398.136
67 .969 .361 . l10 0 0 0 0
9t .234.147 .681 L224 .418.'7 58 1.3t',7 .638.441
153.790.421 '7.587.398.136 0
0 0
U
40.548.032.333 67.969.361.110 108.51?.393.443 Cdnq lv cho ring mic dO tap trung rui ro v6i viec trA nq lar th6p Cdng fy c6 kha neng thanh to'n cac khoen n,J dln'han tir done tiin hoaidQng kinh doanh vatidn thu tri cec teLi sAn tai chinh deo han'
08. Rii ro thi trutmg
Rui ro lhi truona la rlli ro ma gi, ri hq p li hoac cric luong t iin rrong luong ta; cia cong cq tai chinh sd bi6n dpngtheo nhr)ng tha) doi cuagialhilruong Rui ro lhi lrrrdng gdm 0l lo?i: RLii ro ngoai le ru'rolar.suat\a
.iir?
"i -ia.-c"?
"r.i" ,ich ue iq ntray ninh"bdv du6i dav du;Jap tron co so gi6 tri c6c khoan nq thurin' t! lp
siiia cac [hoin nq c6 lai su^t c5 dinh vd cac khoen ng c6 lai suAt tha n6i li kh6ng thay d6i Rii ro figogi Q
Rii ro ngoai tC li tii ro mA gii tri hap li hoac c6c lu6ng ti3n trong tuong lai cta c6ng cu tiii chinh sc bi6n dQng lheo DhLing lha) doi cia q gid hoi do6i
23
Rii ro ldi suil
Rui ro lai ruil li rui ro mi gid tri hqp li hoAc cdc ludng tien rror)g tlrong lai cua cong cu lii ciinh + bi6n dongtheonhfi)glha) doi cualai suit lhitruolrg Rui ro lai suit cua Cdng r) chuy'u lj'nquan 'len cac Inoan
C6ng S quin lli rrii ro ldi surit bing c6ch phdn tich tinh hinh th!trudng dri c6 dugc c6c lai suAt c6lqi nh6t mA r d n l a m n o n s e i o i h a r r q u a n l i r u i r o c u a m i n h \ o i g i a d i n h c d c b i i n s d k h i ; c k h o n g l h a y d o i b i 6 n d o n g c u a lqi nhuin .aiLiu6 ra ron chu so hir-r cua Cong q d6i voi lha) ddi cua lai suat d6i \oi cec khoan \ay co lai su6t thi n6i nhu sau:
Muc thay d6i lai sulit siL <Iqng d6 phdn tich dugc gia dinh fiCn di'u kion c6 thd quan s6t dugc crla thi truong liCn t4i.
.inh hueng d6n Lqi nhuan tnr6c thue cdNG TYc6 PHAN CI TUX4ANPHU
Thi xa Thuan An, Tinh Binh
Chi ti€u Kj, nny Vay vd ng ngin h9n
Ky tru6c va) va ng ngan nan
B{o cro tii chinh hqp nh{t Cho ki' k6 ro6n tr.l 0110112012 dln nsi\y 301612012
Thay d6i lei suat (%)
+ 2 - 2 + 2 - 2 Rii ro vi gii khdc
Rui ro vi eii kh6c la rLri ro md gid tri ho. p li hoac cic lu6ng liin lrong tlrong lai cua cong cu 1:li chinh re bien dong theo-nhlng thay d6i cua gii tri mrong ngodi thay thay d6i cia lai suat vdti ei6 h6i do6i
Cdc co phiiu do Cdng D I);m giu c6 lhe b! anh huorg boi c6c rui ro rd gid tr! tuong.lar cua co phi6u ddu ru' Cor)g rJ quan lj rrii rJvi gid cd phidu bing cach rhidt lAp h?n muc d'u lu vd da dang hoa danh muc dau l!r' 09, Nhirng khoin nqtiam ting
Kh6ng pb6t sinh bit lc' khoin ng tidm tdng ndo ph6t sinh ttr nhtng su kien da xaJ-ta co thA anh huong d6n c6c th"6ig tin da duqc trinh biy tong eiJcao tai chinh hap nh6t me C6ng ty kh6ng ki'irn so6t dlrqc hodc chua ghi nhan.
10. Nhiing sr5 kiQn phnt sinh s|u ngiy k6t thric kJ k6 toin
Khong phdt sinh bit k:i sg kien nio co thd enh huong di:n cAc th6ng tin di duoc trinh bdy trong 860 ciio tdi chinh hqp nhdt cing nhu co hoac co lhd dc dong dang k6 ddn hoqt dang cua Cong q
11. Th6ng tin ho4t ilong li6tr tgc
Kh6ng c6 blit ki s$ kion ndo gay m su nghi ngo l6n vd khe nang hoat donglien tuc vd C6ng ty kh6ng c6 y dinh Jffng nhu buOc phni ngirng hoat dong, hoic phei thu hqp d6ng ke qui m6 ho?t dong cliaminh
12. Anh hudng cria sai s6tvn hdi t6
Khi Dp vi trinh bey beo ceo tdi chinh hqp nh6t cho kj' k6 to6n tii ngdy 0110112012 d6n ngdy 301612012' C6ne ty da ph6t hiCn ra mot s6 sai s6t.
C6ng ty cho ring viCc diau chinh_hdi t6 Anh huong cia nhing sai sot tren li c;n thiet, theo d6 nhilng sai s6t dd dugc cdng t) didu chinh: cu the nhLr sau:
(465 .295 .132) 465.295.732 (r 70.004.384)
170.004.384
.:'c
CONG TY C6 PHAN CHIIU X4 AN PHU Bdo cro tii chinh hqp nhet i xa ThuAn An, Tinh Binh
12,1 Dil chinh sai sdt vtd hli i tqi Bno cdo tdi ch{nh riAng cia Cbng 6' me
Cho ki k€ to6n tir otl0U2012 ddn nsi]v 301612012
Khodn muc bdo aio linh httdtlg cua sdi s6t d64 Bdng cAn
dtii ld todn tqi t1giry 3l/12/2011 Ghi ch NguyCn gi6 Tdi sdn c6 dinh v6 hinh
Phai trli ngudi ban
Thu6 vd c6c khoan phai nop Nhd n[6c Chi phi phei tre
Lgi nhuan sau thui5 chua phan Ph6i
I..hoior muc bdo cdo
(2rt.597.1'7s) (01) 5.643.450.740 (02) 1.302.247.',785 (03) (5.049.297.000 ) (04) (2. r07.999.300) (05) (01) NguyCn gi6 tdi sdn c6 dlnh v6 hinh giem 21 I 597.775 d6ng ld do x6c dlnh l?i don gi' vd dion tich ban giao Quydn st dung dat.
(02) Phei lra nguoi ben lang 5.64.1.450 740 ding ld do: Diiu chinh tang khoan phii,tra vA qulin tri dung alar- sram ch; ohr Dh;i lrd trich truoc ld 5.04r).2s7 000 dong: Ciam phei na vC qu)en slJ dung dat \or 50 tiin ;1 1.597.775 d;ng; Hach toen di6u chinh teng c6ng nq phai tra do d,nh gi6 liti chcnh lCch ri gie v6i s6 tidn 805.751.515 ddng.
(03) Thu6 vd c6c khoin phai nop Nhe nudc rang 1.302.247 785 dong li knodn thud rhu nh{p doanh nghiQp phai nop tang th6m do xac dinh lai chi phi thuii thu nhip doanh nghi€p hien hinh ndm 201 l '
(04) Chi phi pheitra giam 5.049.297 000 d6ng ld do diCu chinh nhu da neu trCn
{05' Loi nhudn 5au lhue chua phdn phdi giam 2 l07sqs l30 ddng l:t do lang thim chi phi !'ii chinh do dd,nh gid lai cdng nd phai rra 'oi s; riin 805.75| 515 d6ng rri chi phi lhud rhu nhap doanh nghiip 201l tdng l6n s6 den: 1.302.241 .785 d6ng.
12^2 Diiu chinh sai sdt vi hii tii tgi Btio ctio tdi chinh ria g cia COng t! con
^l!,trE#i;::;:;,,:;f;;f,",* Ghichi,
Loi nhuan sau thuo chua Phan Ph6i Thuii thu nhap doanh nghiQp phni nQp
(191.012.999) (01) 197.012.999 (02) Lsi nhuan sau thud thu l)h4p doanh nghiep ginm 197 012.999 d6ng vd thu6 thu nhip doanh nghi€p teng
197.012.999 di,np. h do xdc dinh lqi thu6 th; nhAp doanh nghiep phai nop n[m 2011 cr]a COng ty con - C6ng ry TNHH MTV Chiilu xe An Phr.i - Binh Minh
123 Ting hW sai sit rd hii b 4i Bdo cio tdi chinh hW nhdt
Khoan nvc bdo cdo
Anh httong c a sai sit dir\ Bdng can diii kii to,tn tqi ngAy
31/12/2011 Nguycn gia Tdi san c6 dlnh v6 hinh
Phei he ngudi b6n
Thuii vi cic khoin phii nQp Nhd nuoc Chi phi phei trd
Lgi nhuan sau thu6 chua phan ph6i Ghichtil
* T6ng hgp cr{c sai s6t vd hdi t6 cta 860 cro rai chinh ho.p nhrr dugc thuyi5t minh chi ti6t d muc 12.01 vA I2.02 nCu tren.
3 0
(2t1.s97 .1'7s) 5 .643 .450 .7 40 1.499.260.784 (5.049.29?.000) (2.305 .0t2.299)
CONG TY cd PrLiN c rfu x4 AN Prr[r Bio cio tdi chinh hqp nhat Thi xa Thuan An, Tinh Binh Duong Cho Ic' kii toen ti ngdy 01/01/2012 diin ngdv 30/6/2012 + Vicc trinh bny hdi t6 chi drqc thrrc hiCn tr6n bang can d6i kii tonn hqp nhit rni 1&6ng trini bel o s<i li6u so s6nh trCn 860 c6o k6t que hoat dong san xu6t kinh doanh hop nhet ciing nhu 860 c6o luu chuy€n ti6n te hqp nh6t cho lcj' ki! to6n tu ngey 01/01/201 I d6n ngdy 30/6/201 I do nhnng enh huong ndy ph6t sinh hong 6 theng cu6i nem 2011.
13. Sd lieu so slinh
Sii lieu so s6nh lar sii lieu trcn Bang can d6i k6 to6n hqp nh6t cta Bro c6o tdi chinh hqp nh;t nam 201 I cia C6ng ty C6 phdn Chidu xp An PhLi tld dugc ki6m to6n boi C6ng ty TNHH Ki6m to6n vdL Tu vAn D6t viet vd da dLrac C6ng ty di6u chinh hdi tii nhu da neu d muc Vll.12. Ri6ng s6 lieu li6n quan t6i 860 ceo k6t qui ho4t dQng sin xuit kinh doanh hqp nl6t vd 860 ceo luu chuy6n tiAn tp hgp nhdt iirqc 6y th€o s5 jieu 860 c6o tdi chinh hgp nhAt 6 thang diu n6m 20 I 1 crla C6ng ty da dud. c soet xdt bdi cong ty TNHH Ki6m to6n vd Tu vAn DAt ViCt. Chi tieu Tidn ve cac khoen tlrong ducrng tidn duo. c trinh bdy lqi cho phn hqp v6i sii lieu so s6nh crlia nam nay.
I1II. PHf DIIYDT PHAT HiNH BAO CAO T,{I CHiNH HgP NHAT
860 cro tii clrinh hap nh6t cho ki kii toen tir ngdy 01/0112012 ddn ngdy 301612012 cria C6ng ty C6 phan Chii:u xa An Pht duqc Ban T6ng Gi6m d6c ph6 duyCt d6 ban hanh vdo ngary 13/8/2012
004802>\
a,t
n truong im d6c
Nguy5n Dic Eoirn vuong Dinb Khoit iuci lip bi6u