CONG TY CO PHA.N KY NGHE LANH...CONG TY CO PHA.N KYNGHE LANH. . 72-74 Nguy~n Thj Minh Khai, Qu?n 3,TP. HeM BAocAoTAlCHINH RIENGCONGTY" " Quy Inam 2014 TP.HeM, ngay 17thang 04nam 2014

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CONG TY CO PHA.N KY NGHE LANH. .72-74 Nguy~n Thj Minh Khai, Qu?n 3, TP. HeM

BAo cAo TAl CHINH" "RIENG CONG TYQuy I nam 2014

TP.HeM, ngay 17 thang 04 nam 2014

CONG TY CO PHAN KY NGHI;: L~NH M~u s6 SOl-ON

BANG CAN DOl KE ToANTl.Ii ngay 31 thang 03 nam 2014

Tai san Ma s6<Thuyet

minhs6 eu6i ky

DVT: d6ng Vi~1Nam< 'So dau nam

A. Tai san ngdn hl.ln (100 = 110+120+130+140+15' 1001. Ti~n va cae khoan tU'o'ng dU'O"ngti~n 1101. Ti~n III2. Cac khOlin tuang duang ti~n 112

II. Cae khoan dAu tu' tai ehinh ngdn hl.ln 120I. DAu tu ng~n h(ln 1212. Oil phong giam gia dAu tu ng~n 11\In(*) 129

III. Cae khoan phai thu ngdn hl.ln 1301. Phai thu clla khach hang 13 I2. Tra tmac cho nguai ban 1323. Phai thu nQi bQ ng~n h(ln 1334. Cac khoan phai thu khac 1355. Oil phong cac khoan phai thu ng~n h(ln kh6 di 139

IV. Hang tAn kho 1401. Hang tbn kho 1412. Oil phong giam gia hang tbn kho (*) 149

V. Tai san ngdn hl.ln khae 1501. Ch i ph i tra tmac ng~n h(ln 1512. Thu~ GTGT duqc khftu tn! 1523. Thu~ va cac khoan phai thu Nha mcac 1544. Hi san ng~n h(ln khac 158

B. Tai san dai h:.m (200 = 210+220+240+250+260) 200I. Cae khoan phai thu dai h:.m 210II. Tai san e6 djnh 2201. Tai san e6 djnh hfru hlnh 221- Nguyen gia 222- Gia tra hao man lGy k~ (*) 223

2. Tai san e6 djnh thue tai ehinh 2243. Tai san e6 djnh vo hlnh 227- Nguyen gia 228- Gia tri hao man luy k~ (*) 229

4. Chi phi xay dl)'ng cO"ban do' dang 230III. Bfit di}ng san dAu tu' 240IV. Cae khoan dAu tu' tai ehinh dai h(ln 2501. DAu tu VaGcong ty con 2512. DAu tu VaGcong ty lien k~t, lien doanh 252

V. Tai san dai h:,ln kh3e 260I. Chi ph i tra tneac diU h(ln 2612. Hi san thu~ thu nh~p hoan I(li 2623. Hi san dai h(ln khac 268

T6ng ei}ng tai s:1n (270 = 100+200) 270

3

4

5

6

7

8

9(a)

9(b)

9(c)

10

II12

435,637,903,056200,243,950,93118,743,950,931181,500,000,0001,157,120,7662,931,047,144(1,773,926,378)108,926,188,529108,435,452,94222,069,191,748

1,993,966,429(23,572,422,590)113,576,353,658114,006,435,056

(430,081,398)11,734,289,1722,784.116,2375,348,240,25547,548,430

3,554,384,250142,681,966,198

15,718,748,41811,404,256,43731,120,699,683(19,716.443,246)

4,/76,700,4934,775.281,473(598,580,980)

137,791,488

121,392,880,00070,000,000,00051,392,880,0005,570,337,7802,929,037,6721,740,754,268900,545,840

578,319,869,254

496,387,670,100228,886,652,12916,886,652,129212,000,000,0006,157,120,7667,931,047,144(1,773,926,378)134,881,251,288137,098,876,68215,216,918,897

9,081,148,319(26,515,692,610)122,270,812,770122,700,894,168

(430,081,398)4,191,833,147339,723,794

3,072,500,99847,548,430732,059,925

92,278,195,855

16,169,176,39111,857,265,66931,045,063,319(19,187,797,650)

4,/78,092,8414,775,281,473(597,188,632)

133,817,881

70,000,000,00070,000,000,000

6,109,019,4643,431,315,0031,777,158,621900,545,840

588,665,865,955

l

CONG TY CO PHAN KY NGHI;:L~NH Mau sf> BOI-DN

. /. Mii saThuy~t

sa euai ky sa dAu nihnNguon vonminh

A. NQ' phai tra (300 = 310+330) 300 243,322,276,811 231,661,721,322

1. Ng' ng~n h~n 310 217,559,937,311 224,981,062,549

1. Vay va ng ng~n h?" 311 13 88,221,355,147 58,753,531,472

2. Phai tra cho nguai ban 312 14 25,618,523,268 49,741,36\ ,295

3. Nguai mua tra ti~n tmae 313 52,212,363,897 61,543,473,387

4. Thu~ & cae khoan phai nQp Nha nuac 314 15 1,887,140,363 4,475,071,196

5. Phai tra c6ng nhan vien 315 4,398,785,412 12,669,699,654

6. Chi phi phai tra 316 16 9,851,661,883 10,902,442,971

7. Phai tra nQi bQ 317

8. Cac khoan phai tra, phai nQp khac 319 17 8,689,480,107 2,927,879,445

9. DI! phong phai tra ng~n h?n 320 18 16,181,135,787 \8,960,460,242

10. Quy khen thlf<Jng& phuc Igi 323 19 10,499,491,447 5,007,142,887

II.NQ'dai h~n 330 25,762,339,500 6,680,658,773

I . Phai tra dai h?n khac 333 5,054,4 70,500 5,212,562,500

2. Doanh thu chua thl!c hi~n 338 20,707,869,000 1,468,096,273

B. van eho sO' hii'u (400 = 410+430) 400 334,997,592,443 357,004,144,633

1. van eho sO'hii'u 410 20 334,997,592,443 357,004,144,633

1. V6n d~u tu cua chu sa hu'u 411 162,542,920,000 162,542,920,000

2. Th~ng du v6n c6 ph~n 412 123,423,405,031 123,423,405,031

3. C6 phi~u ngan guy (*) 414 (284,019,059) (268,085,059)

4. Quy d~u tu phat tri~n 417 29,231,270,086 27,380,716,788

5. Quy dl! phong tai chinh 418 10,00 I ,564,095 8,132,046,000

6, Lgi nhu~n sau thu~ chua phan ph6i 420 10,082,452,290 35,793,14\,873

11.Ngu6n kinh phi va cae guy khne 430

Tang eQng ngu6n van (440 = 300+400) 440 578,319,869,254 588,665,865,955

2

CONG TY CO pHAN KY NGHE LANH

CAC cHi TIED NGOA.I BANG CAN DOlKE TOAN

Mau s6 BOI-ON

--

Tili SliDNgo~i t~cae lo~i+ Dollar My (USD)+ EURO(EUR)+ Bemg Anh (GBP)+ Yen Nh(il (JPY)+ Dollar UC (A UD)

Ngu'(ri I~p bieu

~.

Mai Thi Kim Dung

Thuy~t miDh

K~ tmln trm'i'Dg

()v/

3

s6 eu6i ky

13,348.346.207.16

35,000.000.67

, .So (liiu Dam

1,906.496.208.44

35,000.000.67

C6NGTyc6PHANK9NGHSLANH

BAo cAo KET QUA HO~T DQNG SAN XUAT KINH DOANHKy bao cao: Quy I nam 2014

M~us6 B02-DN

DVT: tl6ng Vir/ Nam

Chi tieu Ma s6Thuy~t

Ky nay Ky tmo'cLiiy k~ Liiy k~

minh nam nay nam tru'6cI. Doanh thu ban hang va cung

01 84,771,946,876 121,411,944,153 84,771,946,876 121,411,944,153cap djeh vI}2. Cac khofm giam tru doanh tllU 02 1,337,850,009 - 1,337,850,0093. Doallh thu thulln v~ ban hang

10 21(a) 83,434,096,867 121,411,944,153 83,434,096,867 121,411,944,153va cung cap djch vI} (10 = 01 - 02)4. Gia vim hang ban II 22 73,249,052,609 103,010,976,755 73,249,052,609 103,0 I0,976,7555, LQ"inhu~n gQP v~ ban hang va

20 10,185,044,258 18,400,967,398 10,185,044,258 18,400,967,398 fcung cap dich vI} (20=10-11)

6. Doanh thu hoat d9ng tai chinh 21 21(b) 4,657,053,535 6,063,046,753 4,657,053,535 6,063,046,753 I

7. Chi phi tai chinh 22 23 1,106,006,986 2,456,014,089 1,106,006,986 2,456,014,089 (- Trong tl6: Chi phi fiii vay 23 1,091,379,369 2,298,514,674 1,091,379,369 2,298,514,674 -8. Chi phi ban hang 24 i

9. Chi phi quan Iy doanh nghi~p 25 24 4,658,314,676 8,744,465,566 4,658,314,676 8,744,465,56610. L',ri nhu~n thulln tir hO:;ltdQng kinh doanh (30=20+(21-22)- 30 9,077,776,131 13,263,534,496 9,077,776,131 13,263,534,496(24+25)1I I. Thu nh?p khac 31 9,353 489,823,725 9,353 489,823,72512. Chi phi khac 32 21,703,227 153,812,955 21,703,227 153,812,95513. Lqi nhu?n khac (40 = 31 - 32) 40 (21,693,874 ) 336,0 I0.770 (21,693.874 ) 336,0 I0,77014. T6ng IQ'inhu~n k~ toan tmo'c

50 9,056,082,257 13,599,545,266 9,056,082,257 13,599,545,266thu~ (50 = 30 + 40)15. Chi phi thu~ thu nh?p doanh

51 25 2,011,253,448 3,586,087,477 2,0 II ,253,448 3,586,087,477nghi~p hi~n hanh16. Chi phi thu~ thu nh?p doallh

52 25 36,404,352 (121,728,655) 36,404.352 (121,728,655)nghi~p hoan I\li17. LQ'ilIhu~n sau thu~ thu nh~p

60 7,008,424,457 10,135,186,444 7,008,424,457 10,135,186,444doanh nghi~p (60 = 50 - 51 - 52)18. Li'ii co' ban tren c6 phi~u 70

qp bi~u K~ tOlln tmo'ng

l~[wJ~

Mai Thj Kim Dung Nguy~n Thi Thanh Hu'i.rng

4

CONG TY CO PHAN KY NGH~ L~NH Mil" s6 B03-DN

BAo cAo Lu"U CHUYEN TIEN TI):(Theo phu'ang phnp ginn lifp)

K.i' blio clio: Tli' 0 I/O 1120 I4 tlill 31/03120 I 4

0/

0203040506080910

11

12

13

14

15

1620

21

22

23

24

25

26

2730

31

32

3334364050606170 3

Dan 1'; Jin": d6ng Vi?1Nom

9,056,082,257 /3,599,545,266

530,037,944 619,971,491(2.943,270,020) (1,607.135,402)

11,137,416 25,151,479(4,656,624,4 79) (4,684,779,647)1,091,379,369 2,298,514,6743,088,742,487 10,25/,267,86116,638,558,403 14,134,773,7608,694,459,112 21,731,347,752

(27,598,785,372) (4,900,357,053)

(1,942,115,112) ( 1,161,500,417)( 1,125,818,362) (2,298,514,674)(4,317,314,420) (1, 174,806,986)

398,184,616 1,373,233.297

(3,606,664,394 ) (3,011,559,274 )(9, no,753,042) 34,943,884,266

(79,609,971 ) (441,721,608)

220,564,400

5,882,169,813661,012,605

Ky Imo'c

(5,000,000,000)

(98,000,000)

34,409,011,411(28,176,713,812)

(21,089,900)6,//3,207,69941,718,104,570118,347,482,507

(715,399)160,064,871,678

Ky nay

5,000,000,000

(51,392,880,000)

12.357,376,864(34,115,113,107)

(15,934,000)

69,366,268,350(39,903,011,595)( 14,204,244,438)15,243,078,3/7(28,642,787,832)228,886,652,129

86,634200,243,950,931

ThuyStminh

Mii saChi tieu

I. Lu'U chuy~n li~n til' hOl}t l1Qng kinh doanhI. L(ri IIhll{i1l frtale tllld2. Diill chillh c"o cac khotlll:- KhAu hao lai san c6 dinh- Cac khoan d\l phong- Lai. 16 chenh I~ch 15'gia h6i doai chua Ih\lc hi~n- Lai, 16 IiI hO<ltd(ing dfru IU- Chi phi lai vay

3. L(ri II/III {in 111'hopt tliillg killh doallh tT/ruc tha)' tllii l'l}n /1l'1Id{ing- Tang, giam cac khmin phai Ihu- Tang, giam hang t6n khoTang, giam cae khoim phai Ira (khong bao g6m lai vay phai Ira, Ihu~TNDN phai n(ip)

- Tang, giam chi phi tra Imac

- Ti~n lai vay da tra

- Thu~ Ihu nh~p doanh nghi~p da n(ip

- Ti~n Ihu khac IiI hO<ltd(ing kinh doanh

- Ti~n chi khac cho hO<l1d(ing kinh doanh

LIm elllI)'in liill thllan tIl' hO(1ItI{ing kin" dlum"II. Lu'U chuy~n ti~n til' hOl}t dQng dAu tu'

1 Ti~n chi d~ mua s~m, xay d\lng tai san c6 dinh va cac lai san dai h<ln. khac

") Ti~n thu IiI Ihanh 15', nhm;mg ban lai san c6 dinh va cac lai san dai_. h<ln khae

3, Ti~n chi cho vay, mua cac cong CII nq cua dan vi khae

4. Ti~n Ihu h6i cho vay, ban i<licac cong CIInq cua dan vi khac

5. Ti~n chi dfru lu, gop v6n vao don vi khac

6. Ti~n Ihu h6i dfru lu, gop v6n vao don vi khac

7. Ti~n Ihu lai cho vay, c6 t(rc valqi nhu~n duqc chia

LIm chll)'in liin thllall tli' "opt d{ing dall til'III. Lu'U chuy~n ti~n til' hOl}t dQng lai chinh

1. Ti~n Ihu IiI phal hanh c6 phi~u, nh~n gop v6n clla chu So'huu

") Ti~n chi Ira gop v6n cho cac chu So' huu, mua I<lic6 phi~u cua-, doanh nghi~p da phat hanh

3. Ti~n vay ng~n h<ln. dai h<ln nh~n duqc4, Ti~n chi Ira nq g6c vay5. C6 l(rC. Iqi nhu~n da Ira cho chu So' himLll'll elllI)'in tiill thllan tt'r "opt tI{ing titi chill"LIlU chuy~n ti~n thuh Irong ky (50 = 20 + 30 + 40)Ti~n va tu'O'Og l1u'O'Ogti~n dAu kyAnh huang cua Ihay d6i tY gia h6i doai guy d6i ngo<li I~Ti~n va tu'O'Og du'O'Og ti~n cuai ky

Ngu'oi I~p bi~u

~((l(fL-~l\1ai Thi Kim Dung

Kf toan tru'O'ng

5

CONG TY CO pHAN KY NGH8 L;\NH

THUVET MINH BAa cAa TAl CHiNHQuy I nam 2014

Mau sf> B09-DN

D~C DIEM HO~T DONG CVA CONG TVC6ng ty C6 phan Ky ngh~ l(lnh ("C6ng ty") (ten tieng Anh la Seaprodex Refigeration IndustryCorporation) duqc thanh I~p t(li ntrac CHXHCN Vi~t Nam theo gi<1ychUng nh~n dang ky kinh doanh 56063592 do Sa K~ hO(lch va Dau tu TP. 1-16Chi Minh dp ngay 18 thang 9 nam 1999 va di~u chinh Ianthu 13 56 0301825452 ngay 24 thang 0 I nam 2014. Cac Gi<1ychung nh~n dang ky kinh doanh di~uchinh sau:Gi<1ychung nhan dang ky kinh doanh Ngay

Thay d6i Ian thu nh<1t Ngay 29 thang 03 nam 2005Thay d6i Ian thu hai Ngay 08 thang 07 nam 2005Thay d6i Ian thu ba Ngay 24 thang 10 nam 2006Thay d6i Ian thu tu Ngay 19 thang 03 nam 2007Thay d6i Ian thu nam Ngay 09 thang 12 nam 2008Thay d6i Ian thu sau Ngay 25 thang 08 nam 20 I0Thay d6i Ian thtr bay Ngay 04 thang I I nam 20 I0Thay d6i Ian thu tam Ngay 13 thang 06 nam 2012Thay d6i Ian thu chin Ngay 16 thang 08 nam 2012Thay d6i Ian thu muai Ngay 3 I thang 01 nam 2013Thay d6i Ian thu muai mQt Ngay 21 thang 06 nam 2013Thay d6i Ian thu muai hai Ngay 04 thang 12 nam 2013Thay d6i Ian thu muoi ba Ngay 24 thang 0 I nam 2014

HO(ltdQng chinh clla C6ng ty la tu v<1n,khao sat thi~t k~, cung dp v~t tu, thi~t bi va thi c6ng I~p d(\t cacc6ng trinh l(lnh c6ng nghi~p, di~u hoa kh6ng khi, h~ th6ng di~n, phong ch6ng chay, thang may, dpthoat nuac, ca khi thuQc cac nganh c6ng nghi~p va dan d\lIlg.

Tn,l sa chinh: C6ng ty C6 Phan Ky Ngh~ L(lnh (SEAREFICO) t(li 56 72-74 Nguy~n Thi Minh Khai,phuong 6, qu~n 3, TP.HCM.

Chi nhanh t(li Da N~ng: C6ng ty Ca di~n l(lnh Da NAng (SEAREE) co tr\1 sa t(li Duong 56 10, KhuCong nghi~p Hoa Khanh, Qu~n Lien Chi€u, TP. Da N~ng, Vi~t Nam.

C6ng ty con: Cong ty TNHH MQt Thanh Vien Ky Ngh~ L(lnh A Chau (ARICO) co tr\l sa t(li L6 25 - 27Duong Trung Tam, Khu C6ng nghi~p Tan T(lo, Phuong Tan 1'\10 A, Qu~n 8inh Tan, TP. H6 Chi Minh,Vi~t Nam.

2 CHUA.NMljC vA. CHE DO KE ToAN Ap Dl)NG2.1 Co' sO'ella vi~e sOlJn I~p cac bao cao tai ehinh

Cac bao cao tai chinh rieng clla C6ng ty da:duqc sO(ln l~p theo cac Chu5n m\fc K~ toan Vi~t Nam, Ch~dQ K~ tmln Vi~t Nam va cac quy dinh phap Iy co lien quan t\li nuac CHXHCN Vi~t Nam. 8ao cao taichinh rieng cong ty duqc sO\ln thao d\fa theo qui uac gia g6c.

Cac chinh sach k~ toan duqc ap d\lIlg khi sO\ln I~p cac bao cao tai chinh rieng clla C6ng ty la nh<1tquanvai nhiing chinh sach k~ toan ap d\lng trong nien dQ truac.

Cong ty se SO(lnI~p cac bao cao tai chinh hqp nh<1tcho Cong ty va c6ng ty con ("T~p doan"). Trongbao cao tai chinh hqp nh<1t,cong ty con la c6ng ty rna Cong ty ki€m soat cac chinh sach v~ hO(lt dQng vatai chinh, se duqc hqp nh<1tday dll. Nguoi su d\lng cac bao cao tai chinh rieng nay nen dQc cac bao caotai chinh nay k~t hqp vai cac bao cao tai chinh hqp nh<1tclla Nhom c6ng ty d€ co dll th6ng tin v~ tlnhhinh tai chinh, k~t qua hO(lt dQng va luu chuy€n ti~n t~ clla ca T~p doan.

6

CONG TY CO pHAN KY NGH$ L..;\NH M~u s6 B09-0N

Cac bao cao tai chinh kern theo khong nh~m vao vi~c trlnh bay tinh hinh tai chinh, k~t qua kinh doanhva luu chuy~n ti~n t~ theo cac nguyen t~c va th\fc hanh k~ toan thuang dlrgc ch~p nh~n a cac nuac vacac th~ ch~ khac ngoai nuac CHXHCN Vi~t Nam. Cac nguyen t~c va th\fC hanh k~ toan su d\lIlg t\linuac CHXHCN Vi~t Nam co th~ khac vai cac nguyen t~c va thong I~ k~ toan t\li cac nuac va cac th~ch~ khac.

2.2 Nieo dQ k~ toao

Nien d(>k~ toan clla Cong ty b~t dftu tu ngay I thang I d~n ngay 31 thang 12.

2.3 D01l vi ti~o t~ SUod\log troog k~ toaoDan vi su d\lIlg trang k~ toan la ti~n d6ng Vi~t Nam va dugc trinh bay tren bao cao tai chinh theo d6ngVi~t Nam.

Cac nghi~p V\Iph at sinh b~ng ngo\li t~ dugc quy d6i theo ty gia ap d\lng vao ngay phat sinh nghi~p V\l.Chenh I~ch ty gia phat sinh tu cac nghi~p V\lnay dugc ghi nh~n la thu nh~p ho(lc chi phi trang bao caok~t qua hO\lt d(>ng kinh doanh.

Tai san va ng phai tra b~ng ti~n g6c ngo\li t~ t\li ngay clla bang can d6i k~ toan dugc danh gia l\li theo tygia ap d\lng vao ngay clla bang can d6i k~ toano Chenh I~ch tYgia phat sinh ttr vi~c danh gia l\li naydugc ghi nh~n la thu nh~p ho(lc chi phi trang bao cao k~t qua hO\lt d(>ng kinh doanh.

TY gia ghi nh~n t\li thai di~m I~p bao cao: T\li ngay 3 I thang 03 nam 2014USD 21,080.56 VND/USDEUR 28,857.72 VND/EURGBP 34,931.79 VND/GBPJPY 203.71 VNDIJPYSGD 16,646.44 VND/SGDAUD 19,386.82 VND/AUD

2.4 H~ thang va hinh thu'c s6 k~ toan ap d\lng

Cong ty su d\lng hinh thuc chung tu ghi s6 d~ ghi s6 cac nghi~p V\l kinh t~ phat sinh.2.5 Ti~n va cac kho:!n tu'o'ng du'o'ng ti~n

Ti~n va cac khoan tuang duang ti~n bao g6m ti~n m(lt t\li quS;, ti~n gui ngan hang, ti~n dang chuy~n, ti~ngui khong ky h\ln va cac khoim dftu tu ng~n l)\1nkhac co thai h\ln dao h\ln ban dftu khong qua ba thang.

2.6 Ghi oh~n doanh tIm va gili van cong trinh

Doanh thu dugc ghi nh~n khi Cong ty co kha nang nh~n du"gc cac Igi ich kinh t~ co th~ xac dinh dugcm(>tcach ch~c ch~n. Doanh thu dugc xac dinh theo gia tr! hgp Iy clla cac khoan da thu ho(lc se thu dlrgcsau khi tru di cac khoan chiih kh~u thuang m\li, gllim gia hang ban va hang ban bi tra l\li. Cac di~u ki~nghi nh~n C\l th~ sau day cling phai dugc dap ung khi ghi nMn doanh thu:

H!fp dang liip d{iI

Khi k~t qua th\fC hi~n hgp d6ng I~p d(lt co th~ dugc uac tinh m(>tcach dang tin c~y, thl doanh thu va chiphi lien quan d~n hgp d6ng dugc ghi nh~n tuang ung vai phftn cong vi~c dii hoan thanh dugc khachhang xac nh~n va dii xu~t hoa dan vao ngay k€t thuc ky k€ toano Cac khoan tang giam kh6i lugng I~pd(lt, cac khoan thu b6i thuang va cac khoan thu khac chi dugc h\lch toan vao doanh tim khi dii th6ngnh~t vai khach hang, dugc khach hang xac nh~n va xu~t hoa dan tai chinh.

Khi k€t qua th\fC hi~n hgp d6ng I~p d(lt khong th€ dugc uac tinh m(>tcach dang tin c~y, thi doanh thuchi dugc ghi nh~n tuang duang vai chi phi clla hgp d6ng dii phat sinh rna vi~c hoan tra la tlrang d6ich~c ch~n.

Khi m(>thoa dan dugc xu~t tmac cho kh6i lugng cong vi~c chua hoan thanh va chua dugc khach hangxac nh~n, gia tri hoa dan dugc ghi nh~n la m(>tkhoan doanh thu chua th\fc hi~n.

7

CONGTY c6 pHAN KY NGH$ L~NH M~u s6 B09-DN

Gia v6n cong trinh dugc ghi nh?n dva theo ty I~ kh6i lugng cong vi~c hoan thanh t?i thai di~m cu6i kyva ty I~ liii g(>pcong trinh d~r tinh. T6ng Giam d6c, Giam d6c chi nhanh c6 trach nhi~m theo doi, C?Pnh?t va di~u chinh ty I~ liii g(>pdinh kyo

Dou,," tl/ll bUll "illlg

Doanh thu ban hang dugc ghi nh?n khi cac rlli ro tr9ng y€u va cac quy~n sa huu hang h6a dii dugcchuy~n sang nguai mua.

Ti€" flUThu nh?p ti~n liii dugc ghi nh?n khi ti~n liii phat sinh tren ca sa d6n tich (c6 tinh d€n Igi tuc ma tai sandem I?i) tru- khi kha nang thu h6i ti~n liii khong chAc chAn.

CiJlueThu nh?p v~ c6 tuc dugc ghi nh?n khi quy~n dugc nh?n khoan thanh toan c6 ttfC cua Cong ty dugc phechu~n.

L(li ""U{ill dl£!fe ci,ia

Trang bao cao tai chinh rieng cua Cong ty, Igi nhu?n dugc chia tu-cong ty con dlrgc ghi nh?n la la Iginhu?n cua Cong ty khi cong ty con c6 quy€t djnh phan chia Igi nhu?n ho~c t?m phan chia Igi nhu?n giuaky ho~c tlrng ph~n v~ Cong ty.

2.7 Khoan phai thn khach hang

Cac khoan phai thu dugc trinh bay tren bao cao tai chinh theo gia tri ghi s6 cac khoan phai thu tu-khachhang va phai thu khac sau khi dn tru- cac khoan d~rphong dugc I?p cho cac khoan phai thu kh6 dol.

Dv phong ng phai thu kh6 doi th~ hi~n ph~n gia trj cua cac khoan phai thu ma Cong ty d~rki~n khongc6 kha nang thu h6i t?i ngay k€t thuc ky k€ toan. Tang ho~c giam s6 du tai khoan dl! phong dlfgC h?chtoan VaGchi phi quan Iy doanh nghi~p trang nam.

2.8 Hang tBn khoHang t6n kho dugc th€ hi~n theo gia thdp han khi so giua gia g6c va gia trj thudn c6 th€ thvc hi~n dugc.Gia g6c dugc xac dinh theo ca sa binh quan gia quy~n va bao g6m tiit ell cac chi phi mua, chi phi ch€bi~n va cac chi phi khac d~ mang hang t6n kho d€n dung di~u ki~n va dja di~m hi~n t?i cua chung.Trang truang hgp cae san ph~m ho~c cong trinh dugc san xuiit, lAp d~t, gia g6c bao g6m tiit ell cac chiphi trvc ti€p va chi phi san xuiit chung dva tren cac dp d(>ho?t d(>ng binh thuang. Gia tri thu~n c6 th~thvc hi~n dlrgc la gia ma theo d6 hang t6n kho c6 th~ ban dugc trang chu ky kinh doanh binh thuang tru-di s6 uac tinh v~ chi phi hoan tiit va chi phi ban hang.

Dt,r p"img clIO Illillg 16" kIlo

DI! phong cho hang t6n kho dugc trich I?p cho ph~n gia tri dv ki€n bi t6n thiit do cac khoan suy giamtrang gia tri (do giam gia, hu hong, kem ph~m chiit, 16i thai v.v.) c6 th~ xay ra d6i vai nguyen V?t li~u.thanh ph~m, hang h6a t6n kho thu(>c quy~n sa huu cua Cong ty dva tren b~ng chung hgp Iy v~ sl! suygiam gia trj t?i ngay k€t thuc ky k€ toan nam.

S6 tang ho~c giam khoan dl! phong giam gia hang t6n kho dugc h?ch toan VaGgia v6n hang ban trongnam.

2.9 Hi san cA djnh

Tai sa" e(i di"" "ii'u "ill" VIIteii sa" e(i di"" VI}"i,,"

Tai san c6 dinh dugc th~ hi~n theo nguyen gia tru- di khiiu hao luy k€, Nguyen ghi bao g6m cac chi philien quan trl!C ti€p d€n vi~c mua sAm tai san c6 dinh.

K"iiu !tuoTai san c6 dinh dlfqc khiiu hao theo phuang phap duang thAng d~ tru- dlin nguyen gia tai san qua su6tthai gian huu dl,mg uac tinh. Cac ty I~ khiiu hao hang nam nhtr sau:

Nha clra 3 - 30 nam

8

KIII

•

CONG TY CO pHAN KY NGHJ;: LJ;\NH Mllu s6 B09-DN

May moc thilh bi 5 - IS namPhu011g ti~n v*n tili 6 - 10 namThiet bi quan Iy 3 - 10 namPh~n m~m 3 - 13 namTai san c6 dinh khac 6 - 12 nam

Quy~n Slr dl,mg dat co thai h\In Slr d\mg lau dai dugc ghi nh*n theo gia g6c va kh6ng khau hao.

Tllallll !fUli va 16do thanh Iy nhugng ban tai san c6 dinh dugc xac djnh b~ng s6 chenh I~ch giua s6 ti~n thuthuh do thanh Iy vai gia tri con l\Ii clla tai san va dugc ghi nh*n la thu nh*p ho~c chi phi trong bao caoket qua hO\Itd(>ng kinh doanh.

2.10 Chi phi xay d,!ng cO' ban do' dang

Chi phi xay d\fng co ban da dang, bao g6m tai san c6 dinh huu hlnh dang xay d\rng, dugc ghi nh*n theogia g6c. Chi phi nay bao g6m cac chi phi v~ xay d\fng, may moc thiet bi va cac chi phi tr\rc tiep khac.Chi phi xay d\fng co ban da dang chi dugc ket chuy€n sang tai san c6 dinh va trich khau hao khi cac taisan nay dugc hoan thanh va dua vao hO\It d(>ng.

2.11 DAu tu' chu'ng khoan va cac khoan dAu tu' khac

f)~u tu ch(rng khoan va cac khoan d~u tu khac dugc ghi nh*n theo gia mua th\fc teo D\r phong dugc I*pcho vi~c giam gia trj clla cac khoan d~u tlr co th€ chuy€n nlmgng dugc tren thi truang vao ngay ket thucky ke toan tuang (rng vai chenh I~ch giua gia g6c cua c6 phieu vai gia tri thi truang t\Ii ngay do theohuang dan cua Th6ng tu s6 228/2009rrT-BTC do B(>Tai chinh ban hanh ngay 7 thang 12 nam 2009.Tang ho~c giam s6 du tai khoan d\f phong dugc h\Ich toan vao chi phi tai chinh clla C6ng ty trong nam.

2.12 Chi phi di vay

Chi phi di vay bao g6m lai ti~n vay va cac chi phi khac phat sinh lien quan tr\rc tiep den cac khoan vayclla C6ng ty.

Chi phi di vay dugc h\Ich toan nhu chi phi phat sinh trang nal11ngo\Ii tru cac khoan dugc v6n hoa nhlrtheo n(>idung clla dO\In ti€p theo.

Chi phi di vay lien quan tr\fc tiep den vi~c l11uas~m, xay d\fng ho~c hlnh thanh m(>ttai san C\l th€ dn col11(>tthai gian dll dai d~ co th~ dua vao Slr d\lng theo m\lc dich djnh truac ho~c d~ ban dlrgc v6n hoa vaonguyen gia cua tai san do.

2.13 Thu~ thu nh~p doanh nghi~p hi~n hanh va hoan h,li

TilIIi Illu 1l11(ipIIi~n hill/II

Tai san thue thu nh~p va thu~ thu nh*p phai n(>pcho nam hi~n hanh va cac nal11truac dugc xac djnhb~ng s6 ti~n d\f kien phai n(>p cho (ho~c dlrgc thu h6i tu) co quan thu~, d\fa tren cac l11(rcthu~ suat vacac lu*t thu~ co hi~u l\fc d~n ngay k~t thuc ky k~ toano

Thu~ thu nh*p hi~n hanh dugc ghi nh*n vao k~t qua hO\Itd(>ng kinh doanh ngo\Ii trir truang hgp thu~thu nh~p phat sinh lien quan d~n m(>tkhoan I11\1Cdugc ghi th~ng vao v6n chu sa huu, trong truang hgpnay, thu~ thu nh*p hi~n hanh cling dugc ghi nh*n tr\fc ti~p vao v6n chll sa huu.

C6ng ty chi dugc bil tru cac tai san thu~ thu nh*p hi~n hanh va thu~ thu nh*p phai tra khi C6ng ty coquy~n hgp phap dugc bil tru gifra tai san thu~ thu nh*p hi~n hanh vai thu~ thu nh*p hi~n hanh phai n(>pva C6ng ty d\f djnh thanh toan thu~ thu nh*p hi~n hanh phai tra va tai sim thu~ thu nh*p hi~n hanh trenco sa thu~n.TIIlIi 1!lIlllll(ip IIoUII !{Ii . .Thu~ thu nh*p hoan l\Ii dugc xac dinh cho cac khoan chenh I~ch t\I111thai t\Ii ngay ket thuc ky ke toannam giua co sa tinh thu~ thu nh*p cua cac tai san va ng phai tra va gia trj ghi s6 Clla chung cho I11\1CdichI*p bao cao tai chfnh.

9

CONG TY CO PHAN KY NGHI;: LANH M~u s6 B09-DN

Thue thu nh(ip hoan I\li phai tra dugc ghi nh(in cho tat ca cac khoan chenh I~ch t\lm thai chiu thue, ngo\litnI:

• ThUl~ thu nh(ip hoan I\li phai tra phat sinh tu ghi nh(in ban dilu cua mQt tai san hay ng phai tra tumQt giao dich ma giao dich nay khong co anh huang d~n Igi nhu(in k~ toan ho(ic Igi nhu(in tfnh thu~thu nh(ip (ho\lc 16 tfnh thu~) t\li thai di~m phat sinh giao djch;

• Cac chenh I~ch t\lll1 thai chiu thu~ gl\n Ii€n vai cac khoan dilu tu vao cong ty con, cong ty lien k~tva cac khoan v6n gop lien doanh khi co kha nang kiem so at thai gian hoan nh(ip khoan chenh I~cht\lm thai va chl\c chl\n khoan chenh I~ch t\lm thai se khong dugc hoan nh(ip trong tuang lai co thed,! doan.

Tai san thue thu nh(lp hoan I\li dn dugc ghi nh(in cho t~t ca cac chenh I~ch t\lll1 thai dugc kh~u trir, giatri dugc kh~u tru chuyen sang cac nam sau cua cac khoan 16 tfnh thu~ va cac khoan lfU dai thu~ chua sird\lng, khi chl\c chl\n trang tuang lai se co Igi nhu(in Hnh thu~ de Slr d\lng nhung chenh I~ch t\lm thaidlrgc kh~u tru, cac khoan 16 tfnh thue va cac uu dai thu~ chua sir d\lng nay, ngo\li tru:

• Tai san thu~ hoan lai phat sinh tu ghi nh(in ban dilu cua mQt tai san ho(ic ng phai tra tu mQt giaodich ll1a giao dich nay khong co anh huang d~n Igi nhu(in k€ toan ho(ic Igi nhu(in tfnh thu€ thu nh(ip(ho(ic 16 tfnh thu€) t\li thai diem ph at sinh giao dich;

• Ttlt ca cac chenh I~ch t\lm thOi dugc khtlu tru phat sinh tu cac khoan dau tu vao cac cong ty con,cong ty lien k€t va cac khoan v6n gop lien doanh khi chl\c chl\n la chenh I~ch t\lll1 thai se dlrgc hoannh(ip trong tuang lai co the d,! doan dugc va co Igi nhu(in chiu thu€ de sir d\lng dugc khoan chenhlech tam thai do.

Ghi t~i ghi' s6 cua tai san thu€ thu nh(ip doanh nghi~p hoan I\li phai dugc xem xet I\li vao ngay k€t thucky k€ toan va phai giam gia tri ghi s6 cua tai san thu€ thu nh(ip hoan I\li d~n muc bao dam chl\c ch~n codu Igi nhu(ln tfnh thu€ cho phep Igi fch cua mQt philn hO(ic toan bQ tai san thu€ thu nh(ip hoan I\li dugcSlr d\lng. Cac tai san thu€ thu nh(ip doanh nghi~p hoan I\li chua ghi nh(in tmac day dugc xem xet I\li vaongay k€t thllC ky k€ toan va dugc ghi nh(in khi ch~c chl\n co du Igi nhu(in tfnh thu€ de co the Slr d\lng cactai san thue thu nh(ip hoan I\li chua ghi nh(in nay.

Tai san thu€ thu nh(ip hoan I\li va thu€ thu nh(ip hoan I\li phai tra dugc xac dinh theo thu€ su~t d\r tfnh seap d\lng cho nam tai san dugc thu h6i hay ng phai tra dugc thanh toan, d,!a tren cac muc thu€ su~t vaIu(it thu€ co hi~u l,!c vao ngay kth thuc ky ke toan nall1.

Thu€ thu nh(ip hoan I\li dugc ghi nh(in vao ket qua hO\lt dQng kinh doanh ngo\li tru tmang hgp thue thunh(ip phat sinh lien quan den Il1Qt khoan Il1\1Cdugc ghi thiing vao v6n chil sa huu, trong tmang hgp nay,thue thu nh(ip hoan l\li cling dugc ghi nh(in tr\rc tiep vao v6n chu sa huu.

Cong ty chi dlrgc bil trir cac tai san thue thu nh(ip doanh nghi~p hoan I\li va thue thu nh(ip hoan I\li phaitra khi Cong ty co quy€n hgp phap dugc bu tru giua tai san thue thu nh(ip hi~n hflllh vai thue thu nh(iphi~n hflllh phai nQp va cac tai san thue thu nh(ip hoan I\li va thue thu nh(ip hoan l\li phai tra lien quan taithue thu nh(ip Cong ty dugc quan ly bai cung mQt CO' quan thu€ d6i vai cung mQt dan vi chiu thue vadoanh nghi~p d\r dinh thanh toan thue thu nh(ip hi~n hanh phai tra va tai san thue thu nh(ip hi~n hflllhtren CO' sa th uiln.

2.14 Chia c6 tu'c

Philn c6 tuc cua c6 dong cua Cong ty dugc ghi nh(in la mQt khoan phai tra trong cac bao cao tai chfnhcua ky ke toan ma c6 tuc dugc D\li hQi d6ng c6 dong phe chu~n ho(ic dlrgc HQi d6ng quan tri thong qua(trong tmang hgp t\lm ung c6 tlrc).

10

CONG TY CO PHA.N KY NGH$ L~NH M~u s6 B09-DN

2.15 Cac ben lien quanDuqc coi la cae ben lien quan la cac doanh nghi~p - k~ ca cong ty me;:,cong ty con - cac ca nhan, trl!cti~p hay gilln ti~p qua mQt ho~c nhi~u trung gian, co quy~n ki~m smit Cong ty ho~c chiu Sl! ki~m smltclla Cong ty, ho~c cung chung sIr ki~m soat vai Cong ty. Cac ben lien k~t, cac ca nhan nao trl!C ti~pho~c gian ti~p dm quy~n bi~u quy~t clla Cong ty rna co anh huang dang k~ d6i vai Cong ty, nhungchuc trach quan Iy chll ch6t nhu giam d6c, vien chuc clla Cong ty, nhung thanh vien than c~n trong giadlnh clla cac ca nhan ho~c cac ben lien k~t nay ho~c nhung cong ty lien k~t vai cac ca nhan nay clingduqc coi la ben lien quan.Trong vi~c xem xet m6i quan h~ clla tu'ng ben lien quan, ban ch<1tclla m6i quan h~ duqc chll Y chukhong phai chi la hlnh thuc phap Iy.

2.16 DI[ phong trq dp thOi vi~c

Trq dp thoi vi~c cho nhan vien duqc trich tnrac vao cu6i m6i nam bao cao cho toan bQ nguai lao dQngda lam vi~c tlli Cong ty dlrqc han 12 thang cho d~n ngay 3 I thang 12 nam 2008 vai mlrc trich cho m6inam lam vi~c tinh d~n ngay 31 thang 12 nam 2008 b~ng mQt nua mlrc luang blnh quan thang theo Lu~tLao dQng, Lu~t bao hi~m xa hQi va cae van ban huang dftn co lien quan. Tu ngay I thang I nam 2009,muc luang blnh quan thang d~ tinh trq dp thoi vi~c se duqc di~u chinh vao cu6i m6i nam bao cao theomuc luang blnh quan clla sau thang g~n nh<1ttinh d~n thai di~m I~p bao cao. Tang hay giam clla khoantrich tnrac nay se duqc ghi nh~n vao bao cao k~t qua kinh doanh rieng.

Khoan trq dp thoi vi~c trich tnrac nay duqc su d\lDg d~ tra trq dp thoi vi~c cho nguai lao dQng khich<1mdfrt hqp d6ng lao dQng theo Di~u 48 clla 8Q lu~t Lao dQng.

2.17 Phan chia IQi nhu*n

Lqi nhu~n thu~n sau thu~ thu nh~p doanh nghi~p co th~ duqc chia cho cac c6 dong sau khi cac c6 dongthong qua tlli Dlli hQi C6 dong Thuang nien va sau khi trich cac quy theo Di~u I~ clla Cong ty va cacquy dinh phap Iy clla Vi~t Nam.

QUJi d!l'phong liii eMnh

Quy dl! ph6ng tai chinh duqc trich I~p tu Iqi nhu~n thu~n clla Cong ty theo d~ xu<1tclla HQi d6ng Quantri va duqc cac c6 dong phe duy~t tlli Dlli hQi C6 dong Thuang nien. Quy duqc danh rieng nh~m bao v~cac hOllt dQng kinh doanh clla Cong ty tnrac cac rlli ro ho~c thi~t hili kinh doanh ho~c dl! ph6ng cho cackhoan 16ho~c thi~t hili va cac tnrang hqp b<1tkha khang ngoai dl! ki~n, vi dl) nhu hoa hOlln, b<1t6n kinht~ va tai chinh clla qu6c gia ho~c clla b<1tky nai khac, v.v ..

QuJi aliu Ill' phlillridn

Quy d~u tu phat tri~n kinh doanh duqc trich I~p tu Iqi nhu~n thu~n clla Cong ty theo d~ xu<1tclm I-IQid6ng Quan tri va duqc cac c6 dong phe duy~t tlli Dlli hQi C6 dong Thuang nien. Quy nay duqc trichnh~m rna rQng hOllt dQng kinh doanh ho~c d~u tu chi~u sau Clla Cong ty.

Quji khen Ill/dYng vapll/ic l(fi

Quy khen thuang va phllc Iqi dlrqc trich I~p tu Iqi nhu~n thu~n clla Cong ty theo d~ xu<1tclla HQi d6ngQuan tri va duqc cac c6 dong phe duy~t tlli Dlli hQi C6 dong Thuang nien. Quy nay duqc trich I~p nh~mkhen thuang va khuy~n khich, dai ngQ ti~n va hi~n v~t, dem Illi phllc Iqi chung va nang cao dai s6ng v~tch<1tva tinh th~n cho nguai lao dQng.

1 1

C6NGTyc6PHANK?NGH6L~NH

3 TIEN vA cAc KHoAN nfaNG DUONG TIEN

Mftu s6 B09-DN

Ti~n m?lTi€n gtii ngan himg khong ky h;.lnCac khoan luang duang li~n (*)T8ng ci)ng

31.03.2014VND

268,427,71418,475,523,217

181,500,000,000200,243,950,931

31.12.2013VND

461,647,36516,425,004,764

212,000,000,000228,886,652,129

(*) Cae khoan luang duang li~n: Ti~n gtii ngall hang co ky h\ln khong qua ba lhang

4 cAc KHOAN DAu TUTAI cHiNH NGAN H~N

Ti~n gtii ngAn h\ln l;.li ngan hang (*)D~u lu vao chUng khoan dii. niem y~l (**)D~u lu vao chUng khoan chua niem y~t (**)Dt,r phong giam gia d~u tu ngAn h;.ln (***)Gia trj Ihu5n

31.03.2014VND

1,481,803,2001,449,243,944

(1,773,926,378)1,157,120,766

31.12.2013VND

5,000.000,0001,481,803.2001,449,243,944

(1,773,926,378)6,157,120,766

(*) Ti~n gtii co ky Iwn tren 3 thang va duai I nam t;.li Ngan hang.(**) Danh sach cua chung khO<ln niem y~t va chua niem y~l theo gia trj va s6 Iw;mg:

31.03.2014 31.12.2013

M- CP S5 IU'Q"ng Gia Irj S51U'Q"ng Gill tr!a (CP) (VND) (CP) (VND)

ca pll;€lIl1iem yitCong ty Bia Sai Gon Phu Yen 5MB 17,576 812,500,000 17,576 812,500,000Cong ty CP XNK Thuy san Mi~n Trung SPD 71,950 669,303,200 71,950 669,303,200CQng 1,481,803,200 1,481,803,200

ca plliill dura lIiem yitCong ty CP Bao hi~m Vi~n Dong VAS 2,850 1,130,175,000 2,850 1,130,175,000Cong ty CP TS Nam Can SNC 31,906 319,068,944 31,906 319,068,944CQng 1,449,243,944 1,449,243,944T8ng ci)ng 2,931,047,144 2,931,047,144

U' do giam:- Giam do thanh Iy theo Nghi quy~t D;.li hQi c6 dong nam tai chfnh 20 IO.

(***) Bi~n dQng dt,r phong giam gia d~u tu ngAn h;.ln trang ky nhu sau:

s6 du d~ukyTang dt,r phongHoan nh~ps6 du cu6i ky

5 PHAI THU KHAcH HANG

Ben thu baBen lien quan (Thuy~t minh 26b)

12

31.03.2014VND

(1,773,926,378)

(1,773,926,378)

31.03.2014VND

108,415,479,40519,973,537

108,435,452,942

31.12.2013VND

(3,052,077.826)(3,679,348)

1,281,830,796(1,773,926,378)

31.12.2013VND

134,314,168,4252,784,708,257

137,098,876,682

C6NG TYC6 PHAN K9NGH6 LANH M~u s5 B09-DN

6 cAe KHOAN PHAI THU NGAN H~N KHAe

31.03.2014 31.12.2013VND VND

Phiii thu nguai lao dQng 1,162,176,953 49,663,881Phiii thu - Uii ti~n gui 826,333,334 1,592,881,945Phiii thu khac - ARICO - 6,934,203,774Phai thu khac 5,456,142 504,398,719TAng cQng 1,993,966,429 9,081,148,319

- 7 HANGTONKHO

31.03.2014 31.12.2013VND VND

Hang mua dang di tren duang - 4,850,990,002Nguyen v~t li~u tbn kho 7,764,798,267 7,870,051,761Chi phi cong trinh dO' dang 106,212,293,784 109,968,596,046Thanh ph~m tbn kho 29,343,005 11,256,359

114,006,435,056 122,700,894,168DI,f phOng giiim gia hang t6n kho (430,081,398) (430,081,398)Gi:i trj thuAn 113,576,353,658 122,270,812,770

Chi ti€t tinh hinh tang giiim dl,f phong giiim gia hang t6n kho:31.03.2014 31.12.2013

VND VND56 dud~u ky (430,081,398) (1,611,064,676)Tang dl,f phongHoan nh~p - 1,180,983,27856 du cu6i ky (430,081,398) (430,081,398)

- 8 THUE VA cAe KHOAN PHAI THU NHA. Nuoe31.03.2014 31.12.2013

VND VND

Thu€GTGTThu€ tieu thI,Jd~c bi~tThu€ Xu~t Nh~p kh~u 47,548,430 47,548,430Thu€ thu nh~p doanh nghi~pThu€ thu nh~p ca nhiin

TAng cQng 47,548,430 47,548,430

13

CONG TY c6 PIMN KY NGHI;: LANH Mfiu s6 B09-DN

9 TAl sAN cO El!NH

(a) Tai san c6 djnh hiiu hinhNha cira, v~t ki~n

May moc thi~t bj PhLPO'ngti~n v~n tiliThi~t bi d',mg Cl.l

Tai san c6 dinh khac T6ng cQngtruc quan Iy

VNEl VNEl VNEl VNEl VNEl VNEl

Nguyen gia

T\ii ngay 01 thang 01 nam 2013 13,715,444,867 4,360,590,639 9,624,472,258 2,078,968,150 1,265,587,405 31,045,063,319

Mua trang nam 75,636,364 75,636,364

Chuylm sang CCDC (*)

Thanh Iy, nhlfQ'ng ban


KhAu hac Ifly k~


Khau hac trcng nam 129,259,227 107,300,202 213,639,240 60,003,200 18,443,727 528,645,596

Chuyen sang CCDC (*)

Thanh Iy, nhlfQ'ng ban


Gia tri con l\ii

T\ii ngay 01 thang 01 nam 2013 5,296,810,456 906,455,014 4,988,719,339 443,896,132 221,324,728 11,857,265,669

T\ii ngay 31 thang 03 nam 2014 5,167,551,229 799,154,812 4,775,140,099 459,529,296 202,881,001 11,404,256,437

T\ii ngay 31 thang 03 nam 2014 VNEl

- Gia tri con li;li eu6i ky eua TSC8 da d, 15,956,940 58,493,040 74,449,980

- Nguyen gia TSC8 eu6i ky dii khauhac het nhlfng van con stYdl.lng: 3,847,254,184 1,501,107,550 1,733,852,933 741,555,806 380,288,598 8,204,059,071

- Nguyen gia TSC8 eu6i ky eh6' thanh Iy: 829,595,070

14,- ..-c, _ .....

L •• ~

C6NGTYC6PHANK?NGH$LANH Mfiu56 B09-DN

(b) Tai san ca djnh vo hinhQuy~n sir d'.lng PI > > • TSCD vo hinhJan mem may

T6ng cQngdAt (*) tinh khac (**)VND VND VND VND

Nguyen giaT~i ngay 01 thang 01 nam 2013 4,161,384,720 502,509,000 111,387,753 4,775,281,473Tang trang kyChuyen sang CCDCT~i ngay 31 thang 03 nam 2014 4,161,384,720 502,509,000 111,387,753 4,775,281,473

Khh hao liiy k~T~i ngay 01 thang 01 nam 2013 - 502,509,000 94,679,632 597,188,632

"Kh~u hao trong nam 1,392,348 1,392,348Chuyen sang CCDC CT:.ti ngay 31 thang 03 nam 2014 - 502,509,000 96,071,980 598,580,980 ,,

•Gia trj con l:,tiT:,ti ngay 01 thang 01 nam 2013 4,161,384,720 - 16,708,121 4,178,092,841T:,ti ngay 31 th:ing 03 nam 2014 4,161,384,720 - 15,315,773 4,176,700,493

(*) Quyen sir d\lng 3.825m2 d~t t:,ti31 Ngu Hill1hSan, Qulin Ngu Hanh San, TP.Da Niing: 4.161.384.720 VND

(**) Chi phi sir d\lI1g 15.395m2 d~t t:,ti 127 An Duong Vlfang, Qulin 6, TP.HCM: 111.387.753 VND

c) Chi phi xiiy dl!ng CO' ban dlYdang

sa dll dftu nam

Tang trang kyChuyen sang TSCD

S'd "k'/-o II CUOI Y nam

31.03.2014

133,817,8813,973,607

137,791,488

15

31.12.2013

CONG TY CO pHAN KY NGHJ;: LJ;\NH Mau s6 B09-DN

10 cAc KHOAN DAv TV' DAI H~N

Ten eong ty Ty I~ sO' hfru Gi:i trj <tAutu'(%) 31.03.2014 31.12.2013

VND VNDC6ng ty TNHH MTV Ky Ngh~ L~nh A Chau (Arie( 100% 70,000,000,000 70,000,000,000C6ng ty CP Xay L~p Thtra Thien Hu€ 36% 51,392,880,000Tang eQng 121,392,880,000 70,000,000,000

11 CHI PHi TRA TRUdc DAI H~N

31.03.2014 31.12.2013VND VND

Chi phi tni tmac thue dfit

C6ng C\!,d\!ng C\! 51 1,082,188 514,322,736Kh:ic 2,417,955,484 2,916,992,267s6 duoeu6i ky 2,929,037,672 3,431,315,003

12 TAl SAN THUE THU NH~P HoAN L~I31.03.2014 31.12.2013

VND VNDS6 du d~u kyl nam 1,777,158,620 517,059,288Tangl giluTItrang kyl nam (36,404,352) 1,260,099,333S6 du cu6i kyl nam 1,740,754,268 1,777,158,621

13 YAY vA NQ NGAN H~N31.03.2014 31.12.2013

VND VNDYay ng~n h~n 88,221,355,147 58,753,531,472Ng dai h~n d€n h~n tniTang eQng 88,221,355, I 47 58,753,531,472

Trang d6:- VP.H6 Chi Minh yay t~i ngan hang 59,032,512,021 34,147,767,345- Chi nhanh Da N~ng yay t~i ngan hang 29,188,843,126 24,605,764,127

14 PH AI TRA CHO NGU'OI BAN31.03.2014 31.12.2013

VND VND

Ben thu ba 25,549,688,578 49,741,361,295

Ben lien quan (Thuy€t minh 26b) 68,834,690

Tang eQng 25,618,523,268 49,741,361,295

16

CONG TY CO PHAN KY NGHJ;: L~NH

15 THUE VA cAc KHOAN KHAc PHAI NOP NHA NUDC

Thue GTGTThue xu~t, nh?p khauThue thu nh?p doanh nghi~pThue thu nh?p ca nhiinTAng eQng

16 CHI PHi PHAI TRA

Chi phi trich tmac cho cac c6ng trinhChi phi liii vayChi phi hO<;1tdQng khacTAng eQng

17 CAC KHOAN PHAI TRA, PHAI NOP NG.AN HAN KHAC. .

C6 tirc phai traTi~n bao hanh gifr l<;1iBao hiem xii hQi, bao hiem y te va kinh phi c6ng doanTai san thira cha xir IyT<;1m(rngCac khoan phai tra, phai nQp khacTAng eQng

31.03.2014VND

1,806,354,93280,785,431

1,887,140,363

31.03.2014VND

8,600,410,818

1,251,251,0659,851,661,883

31.03.2014VND

6,547,588,56269,044,755340,609,50 I21,635,420140,969,263

1,569,632,6068,689,480,107

Mfiu 56 B09-DN

31.12.2013VND

167,619,145

4,112,415,904195,036,147

4,475,071,196

31.12.2013VND

9,505,619,02934,438,993

1,362,384,94910,902,442,971

31.12.2013VND

450,268,00069,044,755711,751,76821,635,420142,069,263

1,533, II 0,2392,927,879,445

18 Dll PHONG PHAI TRA NG.AN H~N

DV phong phai tra ng~n h<;1nla nhfrng khoan dv phong bao hanh c6ng trinh dii dtrqc hoan thanh va nghi~mthu t<;1ithai di~m I?p bao cao.

19 QUY KHEN THUONG, PHUC LQI

S6 dtr d~u namTrich I?p quySu d\lI1g quyChuy~n cho C6ng ty ARICOTAng eQng

17

31.03.2014

VND

5,007,142,8878,697,477,647(3,205,129,087)

10,499,491,447

31.12.2013

VND

2,059,322,0909,055,608,349(6.1 07,787,552)

5,007,142,887

CONG TY CO pHAN KY NGHE L~NH M~u s6 B09-DN

20 VON GOP CVA CHV sa HO'V(a) Bang dai ehi~u bi~n di}ng eua van ehu s(yhiru

Lgi nhu~nvan gop eua Th~ng dll ca phi~u Quy d~u til Quy dl! phong sau thu~ehu s(yhiru van ell ph~n guy phat tri~n tai ehinh ehlla philn phai Tllng ei}ng

VND VND VND VND VND VND VNDCho ky k~ toan k~t thue ngay 31 thang 12 nam 2013:

T~i ngay 01 thang 01 nam 2013 81,320,460,000 188,731,182,260 (36,771,902,288) 22,294,008,794 8,132,046,000 27,461,388,325 291,167,183,091

Lgi nhu~n trong nam - - - - - 10,135,186,444 10,135,186,444

Chia e6 hIe - - - - - (6,794,046,000) (6,794,046,000)

Philn ehia cae guy (*) - - - 5,086,707,994 - (14,142,316,343) (9,055,608,349)

Mua e6 phi~u guy - - (98,000,000) - - - (98,000,000)

T\li ngay 31 tlHing03 nam 2013 81,320,460,000 \88,731,182,260 (36,869,902,288) 27,380,716,788 8,132,046,000 16,660,212,426 285,354,715,186

Cho ky k~ toan k~t thue ngay 31 thang 12 nam 2014:

T\li ngay 01 thang 01 nam 2014 162,542,920,000 123,423,405,031 (268,085,059) 27,380,716,788 8,132,046,000 35,793,141,873 357,004,144,633

Lgi nhu~n trong ky - - - - - 7,008,424,457 7,008,424,457

Tang v6n trong kyChia c6 tuc - - - - - (20,301,565,000) (20,301,565,000)

Philn chia cac guy (*) - - - 1,850,553,298 1,869,518,095 ( 12,417,549,040) (8,697,4 77,647)

Mua c6 phi~u guy - - ( 15,934,000) - - - ( 15,934,000)T\li ngay 31 thang 03 nam 2014 \62,542,920,000 123,423,405,031 (284,019,059) 29,23\ ,270,086 10,001,564,095 10,082,452,290 334,997,592,443

(*) S6 con I\li la kh011ntrich I~p cho guy phuc Igi, khen thuang (xem thuy~t minh 18).

18

,/ ' .• N

CONG TY CO PHAN KY NGHI;: LANH Milu s6 B09-DN

(b) SB hrflng d\ phi~u

S6 Itr<;mgc6 phi~u duqc phep phat himhs6 Itr<;mgc6 phi~u di'i phat hanhs6 luqng c6 phi~u di'imua l;iis6 luqng c6 phi~u dang luu hanh

31.03.2014CP pha thong

16,254.29216,254,292

(13,040)16,241,252

31.12.2013CP phil thong

8.132,0468.132.046(1.338.000)6.794.046

(c) Chi ti~t vBn gop ciia chii SO' hfru

C6 phfin Nha nuuc

C6 phfin cua cac d6i tuqng khac

C6 phi~u guyC{>ng

31.03.2014 31.[2.2013ca phi~u pha

%c6 phi~u pha

%thong thong

2,076,000 12.77% 1,038,000 12.76%

14,165,252 87.15% 5,756.046 70.78% \

13.040 0.08% 1,338.000 16.45%16,254,292 100.00% 8.132,046 100.00%

- 21 DOANH THU(a) Doanh thu thulln

Ky bao caoQuy 1/20[4 Quy 1/20[3

VND VNDNiim 2014

VND

[21,411,944,153

154,656.726

121.257.287,427

121,411,944,153

(1.337.850.009) _

83,434,096,867

84,4 15,946.876

356,000.00084,77 [,946,876

154,656,726

121,257,287,427

12 [,41 [,944,[53

121,4[ [,944,153

(1,337,850,009)

83,434,096,867

84,415,946,876

356,000,00084,77[,946,876

Doanh thu

Doanh thu ban hang hoa

Doanh thu cong trinh

Doanh thu cho thueCQng doanh thu

Cac khoan giam trirHitng ban bi tra l;iiGiam gia hang ban

Doanh thu thulln

(b) Doanh thu tir hOl,lt dQng tiii chinh

Li'ii ti~n gt'ri

C6 tt'rc, Iqi nhu~n duqc chia

Li'iichenh I~ch ty gia h6i doai di'i th\rc hi~n

Li'iichenh I~ch ty gia chua thvc hi~n

Tang cQng

Ky bao caoQuy [/20[4 Quy [/2013

VND VND

4.656.624,4 79 6.030,430,675

18.816,400

429,056 13.798.653

1.0254,657,053,535 6,063,046,753

Liiy k~Niim2014

VND

4.656.624,4 79

429.056

4,657,053,535

Niim 2013VND

6.030,430.675

18.816.400

13.798.653

1.0256,063,046,753

22 GIA VON HANG BANLiiv k~~

Niim 2013VND

145.926,452102.901,411.756

(36.361,453 )103,010,976,755

Niim 2014VND

73,249,052,609

73.150.875.61898.176.991

(36.361,453) _103,010,976,75573,249,052,609

Ky bao caoQuy 1/2014 Quy [/2013

VND VND145,926,452

73,150,875,618 102.90 I ,411.75698.176,991

Gia v6n cua hang hoa di'i banGia v6n hqp d6ng cong trinhGia v6n cho thueDV phong giam gia hang t6n khoTilng cQng

19

C6NGTyc6PHANK9NGH6LANH

23 CHI PHi TAl cHiNH

Mftu s6 B09.DN

1,106,006,986

3,490,20111,137,416

Liiy k~

Chi phi liii yayL6 do thanh Iy cac khmin d~u HI ngan/dai IDP giam gia cac khoan d~u tu ngan/dai h(llL6 chenh I~ch ty gia dii thlfc hi~nL6 chenh I~ch tY gia chua thlfc hi~nChi phi tai chfnh khacTang cQng

Ky bao caoQuy 1/2014 Quy 1/2013

VND VND1.091,379,369 2,298,514,674

1.364,467,428(1,281.830,796)

49,081,55125,152,504

628,7282,456,014,089

Niim 2014VND

1,091,379,369

3,490,20 I11,137,416

1,106,006,986

Niim 2013VND

2,298,514,6741,364,467,428( 1,281,830,796)

49,081,55125.152,504

628,7282,456.014,089

- 24 CHI PHi QUAN LV DOANH NGHItp

Chi phi nhan congChi phi nguyen v~t Ii~uChi phi kh~u hao tai san c6 djnhPhi, I~ phiChi phi d\f phangChi phi djch VI,I mua ngoaiChi phi bAng ti~n khacTang cQng

25 THUE

Ky bao caoQuy 1/2014 Quy 1/2013

VND VND4,661,789,166 6,400,297,921288,247,270 220,280,604310,915,232 369,022,54910,814,273 24,198,345

(2,943,270,020) (288,943,153)1,029,750,695 735,355,0411,300,068,060 1,284,254,2594,658,314,676 8,744,465,566

Liiv k~.Niim 2014

VND4,661,789,166288,247,270310,915,23210,814,273

(2,943,270,020)1,029,750,6951,300,068,0604,658,314,676

Niim 2013VND

6,400,297,921220.280.604369,022,54924,198,345

(288,943,153)735,355,041

1,284,254,2598,744,465.566

T(li VP.HCM: Cong ty phai ni,lp thu~ thu nh~p doanh nghi~p (TNDN) theo mtrc thu~ su~t la 22% tren Iqi nhu~n chju thu~.

T(li SEAREE: Searee Da N~ng duqc huang thu~ su~t la 20% tren Iqi nhu~n chju thu~, duqc mi~n thu~ 2 nam va duqc giamtrir 50% s6 thu~ phai ni,lp trong 6 nam ti~p theo k~ tir nam 2005. Tir nam 2013, SEAREE phai ni,lp thu~ thu nh~p doanhnghi~p (TNDN) theo mtrc thu~ su~t theo quy djnh hi~n hanh tren Iqi nhu~n chju thu~ do dii h~t thai gian mi~n giam.

T(li ARICO: Ban Giam d6c danh gia cong ty duqc Imang thu~ su~t TNDN lTUdiii nhlr sau:• Thu~ su~t: Duqc huang mtrc thu~ su~t 15%, trong yang 12 nam k~ tir khi phat sinh doanh thu .• Thai gian mi~n, giam thu~: Mi~n thu~ 3 nam, k~ tir khi co thu nh~p chju thu~ va giam 50% s6 thu~ phai ni,lp cho 7 nam ti~ptheo k~ tir nam 20 IO.

Chi phi thu~ thu nh~p doanh nghi~p cho ky bao cao duqc tinh d\fa vao thu nh~p chju thu~ uac tinh va tuy thui,lc vao S\f ki~mtra va co th~ co nhCing di~u chinh cua co quan tl1U~.

Chi phi thu~ TNDN hi~n hanhChi phi thu~ TNDN hoiin I(liCQng chi phi thu~ TNDN

Ky bao cao,

Quy 1/2014 Quy 1/2013VND VND

2,011,253,448 3,586,087,47736,404,352 (I21,728,655)

2,047,657,800 3,464,358,822

20

Niim 2014VND

2,0 II ,253,44836,404,352

2,047,657,800

eDNG TY eo PHAN KY NGHI;: L~NH M~u 56 B09-DN

26 NGHI~P VI) ven cAe BEN LIEN QUAN(a) NghifP VI}VITicac ben lien quan(i) Cae giao dieh I,M elic ben lien quail:Trang ky, cac nghi~p V\Isau day du<;ycth\Ic hi~n voi cac ben lien quan:

Ben lien guan ML h-OI quan ~ Nqi dung nghifP vI} Gia trj giao djchLuy k~ ky nay Luy k~ k)' tnrO'c

VND VNDCong ty Arico Cong ty con L<;yinhu~n dlr<;ycchia

Chi phi chi h9 131,213,774

842,994,560950,901,960

6,468,936,827

4,707,411,210Doanh thu I~p d(\t

Thue van phong

Doanh thu I~p d(\tBen lien quan

C6 dong Ian

Cong ty C6 Ph~n D~u Tu Sao Phuong Nan Ben lien quan ,;\'hii) Chi tiit ti€n tlu/lao H(Ji dang Q{/(In tri VlI 8an ki€", soat, tim IIh(ip ella 81111 Tllng Gili", dae I'll ean h(J clul ehat killietrong ky nluf sou

Cong ty CP Sao Phuong Nam

Cong ty C6 Ph~n Qu6c T~ Diplomat

Ky bao caoQui' 1/2014 Quy 1/2013

VND VND219,000,000 174,000,000ThiI lao clla HDQT va Ban ki~m 5mit

Thu nh~p clla Ban TGD va can b9 chllch6t khac

T6ng cqng3,858,799,2264,077,799,226

2,487,464,2332,661,464,233

Luy k~Nilm 2014

VND219,000,000

3,858,799.2264,077,799,226

Nilm 2013VND

174,000,000

2,487,464,2332~61,464~33

(b) s6 du cu6i ky/nilm vo'j cac ben lien quanML h-OI quan ~ Nqidung S'd . ,o II' 1'}1 ngay

31.03.2014 31.12.2013VND VND

Phiii tim khae" hilllgCong ty Arico Cong ty con Chi phi chi h9 19,973,537 19,973.537

Phiii trii kllaeh IlIlngCong ty Arico Cong ty con Chi phi chi h9 68,834,690

Cae kholill pill/i tllll khaeCong ty Arico Cong ty con L<;yinhu~n du<;ycchia _ 6.934.203,774

Tili siin dili h(/n khaeCong ty CP Sao Phuong Nam C6 dong Ian D(\t CC;>C 886.545,840 886,545,840

27 BAa cAa BO PH.:\.NThong tin b9 ph~n du<;yctrinh bay theo lInh V\ICkinh doanh ho(\c khu V\ICdja Iy. Cong ty hi~n khong co han m9t b9 ph~n catheo lInh V\ICkinh doanh va khu V\ICdla Iy rna chi hO\lt d9ng trang m9t b9 ph~n theo linh V\ICkinh doanh chinh y~u la tuv~n, cung cap va I~p d(\t h~ th6ng co di~n l\lnh va a khu V\ICdja Iy duy nh~t la Vi~t Nam. Do do Cong ty khong trinh bay baocao b9 ph~n.

NgU'iYiI~p bi~u

~QttlJ~

Mai Thj Kim Dung

TP.HCM, ngay 17 thang 04 nam 2014

K~ toan tnro'ng fj-' e2 :-",T6ng Giam a6c.(l"U ~4.52~'",. '(1 >.

~

<::J' CONGTY "~~. CO PHAN \':'!i;JV,~K'NG"',,"" ("\\o(/., (SEAREFIC0l<~:/

NguY~1IThj Thanh HU'iYng 1.'1"'.] _ -<J-j;.'r'h PhU'ITc'rp.HOG~

21

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CONG TY CO PHA.N KY NGHE LANH...CONG TY CO PHA.N KYNGHE LANH. . 72-74 Nguy~n Thj Minh Khai, Qu?n 3,TP. HeM BAocAoTAlCHINH RIENGCONGTY" " Quy Inam 2014 TP.HeM, ngay 17thang 04nam 2014