tai chinh hop...c6!g .y c; dhitr gilo trhgo rho r,!d ngod thm.g \4lr nd sd 406 nsuvm ter'itibh....

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t_ L. t_ t_ t_ f t_ : - c6NG TY cd PH,iN GIAo NE,AN KHO VAN NGOAI THIIONG VIDT NAM BAo cAo TAI cHiNE HoP NHAT Cho trnm t,i chinh k6t thrtc nEi! 3,]t2D0t2 Dn duqc ki6m toSn C6NG TY TNHH DICH Vt' ] UVAN TAICHINH KE I OAN VA KIEM TOAN \I\,Co',.\.!',!ofq,,'D+.i r "*"ul!, ".""

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Page 1: Tai Chinh Hop...c6!g .y c; Dhitr Gilo trhgo rho r,!d ngod thm.g \4lr Nd Sd 406 Nsuvm Ter'Itibh. ou8n 4. TP. HcM t L' L L Lt t, BAo c{o ctA }ANT ONc cLlM D6c BAo c,{o TAI cITiN'H Hq?

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c6NG TY cd PH,iN GIAo NE,AN

KHO VAN NGOAI THIIONG VIDT NAM

BAo cAo TAI cHiNE HoP NHATCho trnm t,i chinh k6t thrtc nEi! 3,]t2D0t2

Dn duqc ki6m toSn

C6NG TY TNHH DICH Vt' ] UVAN TAICHINH KE I OAN VA KIEM TOAN\I\,Co',.\.!',!ofq,,'D+.ir"*"ul!, ".""

Page 2: Tai Chinh Hop...c6!g .y c; Dhitr Gilo trhgo rho r,!d ngod thm.g \4lr Nd Sd 406 Nsuvm Ter'Itibh. ou8n 4. TP. HcM t L' L L Lt t, BAo c{o ctA }ANT ONc cLlM D6c BAo c,{o TAI cITiN'H Hq?

c6!g .y c; Dhitr Gilo trhgo rho r,!d ngod thm.g \4lr NdSd 406 Nsuvm Ter'Itibh. ou8n 4. TP. HcM

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L'LLLtt,

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BAo c,{o TAI cITiN'H Hq? }.'HAT DA EUoc Id\{ ToIN

Bing .eo diji kd bfn hqp lhtt

Bro .1o *ar qui hoit dong kinn dodn hap init

B60 .1o rm chuygn dan 4 bqp nhit

Brn rhuy& nint llo clo tli chinn hoD nhit.

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Page 3: Tai Chinh Hop...c6!g .y c; Dhitr Gilo trhgo rho r,!d ngod thm.g \4lr Nd Sd 406 Nsuvm Ter'Itibh. ou8n 4. TP. HcM t L' L L Lt t, BAo c{o ctA }ANT ONc cLlM D6c BAo c,{o TAI cITiN'H Hq?

c6ns rx cij phinciao nhen xr,oSd 406 Ngqcn Tir Thiih. otrana,

B,(o cf,o cLABAN ToNG Gr{MDoc

rhs auya dir[ s6 01e4/aD.3ru nBiry 26 rhins 0] nim 2007 c,ja BO rhuooc Mii (nay ti BO c6ng

c6rgly liod dois 'h{

aLiy d{i,e nhen ditrg k, ki.l,do,ih c6is 'y.d

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*L KiaD bitr (/.Asc) drihu.higi riamhii Bto.lo riid,aog 12 6m 2012.,i Cdng ry.

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clinli hdP ihll lhii rih rruns rh{!.lutr chuy;n ili li cia cdig ry roned6c c6trs ry .am kd! d. tuei

'hi.i.xiy d@s yii du) d kian soil ioiho mi Bai clrmd6. vi Brn qnin ri cd.g q xa. dinh Li cin

Page 4: Tai Chinh Hop...c6!g .y c; Dhitr Gilo trhgo rho r,!d ngod thm.g \4lr Nd Sd 406 Nsuvm Ter'Itibh. ou8n 4. TP. HcM t L' L L Lt t, BAo c{o ctA }ANT ONc cLlM D6c BAo c,{o TAI cITiN'H Hq?

cins ty c6 thiD.cho nhan Khos6 406 Neuven T6r'lxi . Ou6n 4.

vin 4o!i thDns v,ll Nam

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kh6ng rha cho Iing c6ns ry s. tdp tuc hoer dOns kinh do,nn.

Bai rdis Gi6m ddc cong ry din bto ring c{c sri kd brn du@ lm git dd phin {nh rlnh hinh rii chinh ciao',ngB!o.lo'iicl h\haprhi

tuen ftd .{. qtry ilinh hiqtr hhh cUa NhI n!.6c, Ddlc rhi,i .6 ttch nhitm htrg viec bao din an roin &i 3ii

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Ban r6ng 6iim d6c cdne ry cam kar dns Bro cio lai chlnh hap nhrir di phin ,nh rsng thlc vi ha! li 'inhhinh iii chinh cnr c6.g ry tqi rhi,i dian ngiLy 1l ihing 12 nim 2012. kar qui holt dong kiih do.ih vl .inh

hinh lw chuy6n dan rq cho nim lai chhh k6l rhic ci,ig nsry. phi hap vdi chuin m{q chd dO kd bri viqNmv!oen fiU c6c quy dinhhi{n hanh c6lion quai,

Page 5: Tai Chinh Hop...c6!g .y c; Dhitr Gilo trhgo rho r,!d ngod thm.g \4lr Nd Sd 406 Nsuvm Ter'Itibh. ou8n 4. TP. HcM t L' L L Lt t, BAo c{o ctA }ANT ONc cLlM D6c BAo c,{o TAI cITiN'H Hq?

c6NG TY TNHH DIcH

BAO

Quic6 ddng,HOi dbne qunn irivi B,n r6ry ciem d6c

c6ns tv c6 Dhin ciro nhin I(Io v6n nso.i ttmns viit Nn,

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MD 2012, Bio cio kar qui ho iloig kinh do.nh hQp ihrit, 960 cAo luo.huycn lian ti hqp nhir vi Thuyitminh bio cio tiichinh hqp nhit cho irm $ichlnh k6l lhic treiy 3l thing 12 nnm 2012 dugc tinh biy rirang 5 ddtr tuns 3l k.mlheo.

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-nt's.\u'B'ol,dmr)ri'.:,.b5o.3o Acin cnllnn kar qui ki6m toin c'la chnngt6i.

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rgdy 3I thtng 12 nim 2ol2 phn hqp vii chuin mrc vi chd dO G toan via Nm hi6n hinh vi cic qny tiinh

chins t6il( ine di doc viphip v6n chrj sdhnu fieo s6

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Page 7: Tai Chinh Hop...c6!g .y c; Dhitr Gilo trhgo rho r,!d ngod thm.g \4lr Nd Sd 406 Nsuvm Ter'Itibh. ou8n 4. TP. HcM t L' L L Lt t, BAo c{o ctA }ANT ONc cLlM D6c BAo c,{o TAI cITiN'H Hq?

lc6ns ly cii phi, ctro nhln (h0 vib Ncod rhuns vrir Nms6 406 Nsnyatr rn n$d, Otrii 4, T.Hcir

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2, CHT DO V,i CHiNH SICH KE TOIN iP DING T4I CONC TY

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rodi duryc {p dpig (?i c6ng iy vi cic c6rs ry co..

I(a qui hotrr ddtrg kiih doaih cia cic ci,ng ry con du'rc mui hoic bin ili ftng nim duq. trrnh biLy rrneBro cio di chinh hq! nh, ln ns;Ly nu rsr horc cbo din nsry rrrtr [hoan diu !u d cons ry drj

cic sd dq rhn nbip vi.hiphich ydu, ka.i llic khoii lrlhay ra chna rhuchien phn sinh ln.ac ciao dich

ooi bo duqc rosi rtu khi hm nhir Bro cio (ai chinh

loi Ic[ c'rs .d dons (hiA' sd $a hico phai lqi rhuen ho!. 16 vi lti srn rhuin kndng nim gii trdi c6 d6ng c'r3

c6ns r) vi dn@ rdih 6iy d mpc ri€Ds tren Bi.e cen d6i k; rodn he! ihar v, B{o .io I(ir qua kinh dornh

2,4. Diu tu vio .6ns ty non k6t

cong ry lico kA D n4r .dig !y mi c6Dg ry oj i,nh hurins drng ka nhuig khitng phii li cong ry con hry c6nsly lisn doaih cia cong ry. 'Irons Bio .ro lri chinh hgp ihir cac knoi. diu ru viLo c5trg ry tian kir duqc kibao ihm phudtrs phrp vdi lhi sd hix. r,roin ditr tu duoc eht nhin ban diu rh{ gia e6c. su d,i du@ diaucbiih rho nhnng rhry ddi c'ra phin sr hru lia nhi diu tu roog r;Li si,tr rhuin c'ra bai (hti rliu ru. cd lnc,rqi .huin dum chis ri' .6ns ry rcn k3i dwc st siim sia d ghi sli c'r, khoin dar G vio crrq ly rco ka

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Page 13: Tai Chinh Hop...c6!g .y c; Dhitr Gilo trhgo rho r,!d ngod thm.g \4lr Nd Sd 406 Nsuvm Ter'Itibh. ou8n 4. TP. HcM t L' L L Lt t, BAo c{o ctA }ANT ONc cLlM D6c BAo c,{o TAI cITiN'H Hq?

riai,.rc khotu pln rhr khich h]i-e

hm. rd thdidiam ghi ilrii batr diu

ch, phi oht! sinb kbic Ie. quan rq!

k n bio .io rii dntrh hqp nrrir. aii ri shi qd cc krrcitr dnL r viio lnns ry Mn k6 ciinc pLii duqc dilu

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ddi one v6n chi st, htu c'r3 c6re ry risn ki' nhuns

khoisddd. phr rtrl,ldnBao cio ka quihoi( doieki.Idornh crra c6ng rylioi kCt

Loi rha,bmis mi phi, sinL krihq!nbir cic kbh diu ru vio c6ng ryriei kl' khdtrgdu@ dnhLivihrihotll cli ristr isre biCr rLcn bao cio .iii .hinh hqp nhil Lqi tha rhuds Dri d@ phatr bd Yio phln ldi tran

bok r6 rong.5r!1ylia, kar. Len dorih roig !hi,iciao kh6De qui l0 lio

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!!! 6tu thso gir gdp v6n lietr do h duqc eaili co.dkinh do i ddog kidm soi1. r,ois h{o cio Di chlnh

h@ M6( .ic kbMi diu iu vlo .i. ric. dmnh duqc ka btu rh6 phuons phap v6n chi sd hiu Khod diu ndq!shid,r. bndiu 60ciic6., su d6 dwc diau chinh iho ihing,hry d6i.rra pLin sd hiu !i, d!din ru trons riirri lhuii.i, bei trhatr diu tu. c6lic,lri Dhuii du,r dil d c6.e ry lien doanh duF ghi

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rji rlG druo,e Mi phn sinh khi hq! nhi! ci. kboin diu r vio c6ng 'y

lien donh kh6trg dtr@ tinh b.ry

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' P.'P i !1\'d'sliiod;n vi.. flua, phil LinhtLisin riiichiihd6

Nq ph,ri ri Oi chiib .tr, C6ig ry bro s6m cic kloin vay, .{. kho,ln phii lra trgui,i ban yi ph{i r, khrc, .hipl phai ri rrrh'ridiamghinhinl;ndiu,.r.[hoitr.qphiiriri,chiihduqcx{.dinhrheoeiiphirhiinh

ryciiap din viE! ph& hlih.qphiiii rii.hinhd6.

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r o.'; !p.,D;nth L cac luog fiaD xa! dinb vi krrias 6 ibiiu .tri ro tonc chuyio ddi llriith riin

Page 14: Tai Chinh Hop...c6!g .y c; Dhitr Gilo trhgo rho r,!d ngod thm.g \4lr Nd Sd 406 Nsuvm Ter'Itibh. ou8n 4. TP. HcM t L' L L Lt t, BAo c{o ctA }ANT ONc cLlM D6c BAo c,{o TAI cITiN'H Hq?

cang! cPclao rhan $ovinDsDd rhMBviilNon Bto c6o rii chlnhl,qp nhits6.106Ngnf.riThinh.OuAn.4 iP LICM cho pim rii chinh kdr ihir ngiy I r /l 220 I 2

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{odo'an. .o',i' iqh r.i, ting krroii tro bo.c niic idn drn du ki;n .d rha xiy m d6i ydr rnng khoin no phi hu

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.6 dirL hiu Nnh. rii sar .6 dinh v,r hrnh dLBc chi trr$n ,hs neryeD eii, hio mdn rui k6 va gia U cii. hi.

dirh phi hop v,ii T h6.! tu s6 20rr0 o rn chinh b:n hinh chi do qutili,sndpis !i rich khlu haorscD.

2.11. crckhor din r, rni chInr, kh6c

c6c khoai ditr !u lii.hiih kh5. iluq. kd rcti rh.o rhuog phrp sia g6c. bi nhuin thui. duoc chla rn qi!krroin diu ,u *Ly pLar sinh su trs)Ly diu tu duoc ghi nhan vio Bio cao K, qli ho,( dOns kiih doatrh. cac

khori dumchirkhr. (ngolll'iitrh$i rhu;i) dum coili pM. $u hiici. khoin diu ru vi dur slriirrii likhoin ginn rri sa e6c diu r.cr. kho,rn diu ir chrrns khorn ,,i ,hrri dit' bio .ao, ftu:

ndrd.,'.n \ wnc ...i"$r: I 'gsr '. i, \lo. ' d.

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, or i &ydrr". I ,131ud osrhP.di

rhetr hd din vlokdl quihoq( dOiskinhdorihltuis ihitu nim:

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ciins .y cP ciao nhiD r$o van nqod rhrms viir Nan ri\

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c6ne cu du.e.uxun d ngc6 gii kirdir

viic lroh v;L phatr bd .hi phl ti d,n d;Li hm v;Lo di phl sin t kinh doanh dns ki hNh .oii dul)t .h..ro, .; dddu.grD, ,p.di. hp,,,bd.q!.. ,.,p,'E

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lrrch, ki bri 'ii0

hinh ghi b6 $ne hoic shi giim di phi rume nns y'ii phin lhcnh 1qch.

2.r4. Cic khoin d,r phdns prrii rrilLfii' 3 3grtr ,;':r{r'..+

pli ]id;'\rl ,od, oJ$nh,! m p$,i'f. y;

chi nhnng khoin ch, phi Iien quao d6n khoin du phdng phai (.i di lip brn diu m,ji duoc bi d;p bins khori

Khoii clrenh 1E!h gina s6 d{ phdng phn ri di hp d ki ka turi bJ! lhua 3n dsng hd! 1d ho sij du phbicphii tri rip d ki bio cio dum hoin nheD ericid'n chiphr sdn si,, kinh dm.h mng ki trt khoan ch6nh

llrh ldihm cda kh6an d{ phdng phai fi vi bao hinh.dig kidh $y 1ip duqc holi ihlp vlo lhu nhlpkh6c

v,5. diu iu dia d sd hix dr@ sr nhao rhs s6 v6o rhrc g6p cLia chr: sd hiu.

rl$ng dr v5n .,j ph &qc ghi nhatr rhs s6 c$nh r€ch 16r horv ho.c nh6 hm gini eii thqc ra phrl hiihi-d.',pn.. .nnbo\ngho: a r*' 3n' ;. Pi o,\

chiphird. litr lloi quai diJn vilcphl. hiih bdsmg c6 phiatr [o.c laiphir hiih.d phi6u qui duqc shi

v; khi. cr:i chi sd hix dur ghi iheo gii ri .d. lii gina sii li hq! 1i ria crc tri rin mi do,ih nshiap

d,o .a d.hL. 3rh3.ltu. G.g rrrir.- l.r .. ., s r\'snr\Fph8,'dp. ;, o P'0,sdn .l;Li sin dus rine, bidu niyi vi khoin b,j $ng it k6r qud hod d6ne kr.rr dmnh.

cd phiiu qut li c6 phi u do c6ng ry ph:ft hinh va sau iid mu. ki c6 phi6u qui dusc shi nhin lhgo si, ri..'a s trm', m, r,. Brs.d. ddi' i.qn t" mO' \hG. s.i s,sh v6n .r o

loi nh$n $u i[G chus phai ph6i

HOi ddDe quan tli pha dtrycr vi sau

cn lhil duqc chh cho .6c nh! diu !u dul reikhi dd tlc[ lip ci. qut du phd.s rheo Diau

Page 16: Tai Chinh Hop...c6!g .y c; Dhitr Gilo trhgo rho r,!d ngod thm.g \4lr Nd Sd 406 Nsuvm Ter'Itibh. ou8n 4. TP. HcM t L' L L Lt t, BAo c{o ctA }ANT ONc cLlM D6c BAo c,{o TAI cITiN'H Hq?

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cd rnc phii ri lho ci. !6 d6ns duq. ghi ihin li kho:in phii ti 1rtrs Eins crn d6i *a ban cia c6ns tv sau

khi c6 $6ng r,io chia cd rnc cia HOi ddns QMtr ri c6ne ,y

2,16, cicnshiiD v! bingngod rq

c6De(yhichloinch0nhrlchrisi,h,iidoiirh"oThdnBtul7e/2012rl_I'BrcngiLy24n0/2012cLtsB0lii.hiib b[,ng din rrJ ly cic khoin chcnh lich ri gli htrg domh neLiip, rh{ d6 crc nghiep q phar si.hb"T 4 dm '.r''eln4.ldroo d,o .3r'o.n,'gi,d '6mduicihirqMn cro dm,ii drnh ri 2 r.000 dlndsd vio nc;Ly phir sinh ighilp w.rsi nciLy k6l rhic ki klbn nio, c6. khoh m( an ri c6 e6c .soii ri Oai mri. dh sni. d;. d..s chuyan. nq phdi rhu, .q phiinikh6nsbaosdmd.khdtrNgudinMLineddoE6c,IJigtrtrdt.holfl,j.) oj g6c ngoii rq duqc di.h gli lsi lhso 1, gi6 mua vio olr Ngan hinkhdi.6ng h6 r$ 6rij diif rlp Bio cao l;Li dnoh. ri1 .a .t. khorn .hetrh lc.h ri gii rhqc hiqn (Nic n,nvi chenh rich do dinh sia rai i6 du .r. kbo{n rr rian ,i c6 e6c nsqi rE @di d- dnm hmh bdn vio k.i

2.1?. Lqi ich cna c6 d6ns $iau s6

L4i lch cts cd d6ns rhi s6 duq. xic di.h l;L phin Iai ich hie k€r qui hml do.g thuin vii sii r! di s,itr

$G. ora ,nor cdns ry coD rudg nns edl .rc phin lqi Ich kh,lns phii do ciing ty re sit hnu mor cich rry!i+ hoic eitn ln !h6igq$.i..8nery.otr.

cac kr,oio 16 rume nds vd phii sd hntr .'rr .d ddtrg thiau s6 ftng cdis ry .oi tu@ hq! nh;l c6 iha ftn hms6 vdn cLr he rmis cdng ,y mn rftodo 16 qiatcn phin vdi .'rr .rc .d d6ns ihiau s6 niy dua inh pii'n viopb loi rc[ crrs c,rng q me lln kri c6 il6ne $iau s6 cd iPnra r ide buOc va oj kni liis bi dip .ic khoin 6&i N;! su d,j c6rc ry mn .6 lii, khoin lii il6 s. ddq. phan bd viLo phin lqi i:h lii c6ng ry mc dro rdi khi

phii 16 d6. diy do .6ng ry 'ne

giah chiu duoc bdi holi di d'r

,,r3, Ghl nh4r doaDh rhu

Do.'h,,,0,n'"lcl,jr- Phin !tu iri rc vi loi lch ein l v]n quyai sd htu sin phim hoic hiig h& dd duqc duyan eiao .ho

siequyin quin It hitrs h6a .nu nguri sd hru hinsh6s hoic quyan kian soit

se (hu du@ lai ich kinh t€ tn siro dich bin hiig;

xi.dtnhduqcchiphi liii qu$ dan siao dichbdn hiDs

Dornhlhucune cip dich vq du@ shi ihin khi ktl qud ols giso dich d6 dus xac di.h m0! cr.h drtrstitrr{. l'.m-eho!!'.!.ng;p .\i'; q.sldirl ELrr hioofl'..durI!c i';inolsr\ l{riqd phin .iltrg vi€c di horn rhidh vio ngay lap Bine can d6i kd roln .,ra ki d,i. K& qua olr giao dilh luns.in dhh vo dum x{. dinh khi rhda n,to ci. diau kiin eu:

. Domh ,hu du( xic dinh Nmg d6i cdc chin!

{'h e uProoFh ng.iod q do.

Page 17: Tai Chinh Hop...c6!g .y c; Dhitr Gilo trhgo rho r,!d ngod thm.g \4lr Nd Sd 406 Nsuvm Ter'Itibh. ou8n 4. TP. HcM t L' L L Lt t, BAo c{o ctA }ANT ONc cLlM D6c BAo c,{o TAI cITiN'H Hq?

. xrc di.h duqc phan c6ne yitu ir, ho,l ,hinh vio n$Ly rp Biie cin d6r k, rcrni

. xrc ditr[ dn@ chi phr phar siih .ho eiso di.h vi chi phi d; hoin rhdh siao dich cune cip dich vq d6

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c,i lnc. loi nhuAD dwc chia dw. shi nhetr khi cdng ry dum quydn .nan cd tn. ho,c du@ quvid ihan lai

2,1e, Ghi nhin cht phl rAi chiol,

cic khoin .hi phi duoc e[i nhio vio ch, phftii .hiin gdn:

. chi pbr Loic cic khoi. 6 licn qum d6tr cdc hoar dois '1iu

ttr riLi chrnhr

chi pbi cho uy vi di By v6nl

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Phin lqi .huii ho& 16 htrg .6ng iy lian ki!. liai dornh duN ghi nhAn tums nne vn phin lqi lch hng lo.buan su ihni (hu ihip dosh re[iep crra cons

'y lBn kA, Isn dodh su khi phin b6 1qi (hd rhmng mri

rii sii rh; v. d. khoin rhud phii ni)P .ho trrr hiqn hinh v! crc nsn rr6c ddqc x,c d!r[ bine 36 riai du

kidi phii ioc cho (hoic duoc rhu hdl dt) .o q$n thua, dua lI?n cic mnc rhud $fi v, c,c lua rhui .'J bittr

ruc dai cty ka hrc kr 6 ban nim.

c,c boi dua. coi liL li& qtrm n6u mOt b.i cd khi.ing kiim so6l horc cd iDh hnrjds tltis ka d6i vd bon

kn rong eii. d qtry6r ditrh .ic chinh sach di chinh vi hoa dong

Biocio rhs bO phii b$ Bdn bq phitr rheo linh vq!kitrhdomhv:Lb0phin rheo khu vu.diilr.

Bi phen rh.o linh vuc kinh doanh li mO!bi)phli c6 dra phan bii duo..$c8trg ry thameh vio qu{titr[sd ruir hoic otrg ciip sin ph:m. di.h v[ tons phrm vi mOr m6i ruing kitrh 16 c! rha mii b0 0h3n $v oj

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*n h"i" *"e .ip sin phi., d!.h "u

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. o . r hd"." ,,ri !nc{nh;lm.

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