C O N G T Y C O P H A N C O K H i V A K H O A N G S A N H A G I A N G So 390 Phucmg Nguyen Trai - Thanh phS Ha Giang

Tel: (84) 0219 3866 708 - Fax: (84) 0219 3867 068

BAO CAO TAI CHINH Quy 3 nam tai chinh 2011

BAO CAO LlTU CHUYEN TIEN T E GILTA NIEN DO (Theo phuang phdp gidn tiep) (*)

Tai ngay 39 thang 9 nam 2011

Mau so B03a-DN

C h i tieu M a

chi tieu Thuyet

minh

L u y ke tu' dau nam Luy ke tii' dau nam den cuoi quy n i y den cuoi quy nky

(Nam nay) (Nam truoc)

L LlTU C H U Y E N T I E N TlT H O A T D O N G S A N X U A T K I N H D O A N H 1. Lai nltuan tru&c time 01 123.370.617.887 42.665.034.016 2. Bieu chinh cho cac khoan: -- Khau hao tai san c6 dinh 02 1.293.435.084 1.237.575.897 - Cac Idioan du phong 03 • 50.000.000 -- Chenh lech ty gia h6i doai chua thyc hi?n 04 -- Lai 16 tir hoat dpng dau tu • ; . ' v 05 9.387.777.960 3.767.624.735 - Chi phi lai vay 06 - -

3. Lai nhuan tir liogt dpng kinh doanh trtr&c tliay dSi von liai dong 08 134.101.830.931 47.670.234.648 (8 = 0I+02..+06) - (Tang)/Giam cac khoan phai thu , f 09 (9.188.322.152) (410.831.939) - (Tang)/Giam hang ton kho 10 (6.190.506.319) (2.952.807.976) - Tang/(Giam) cdc khoan phai tra (khong bao g6m lai vay phai tra vithuS T N D N

phai npp) 11 (14.408.715.842) (4.306.153.023)

- (Tang)/Giam chi phi tra truoc 12 (158.580.844) 31.154.240 - TiSn lai vay da tra 13 -- Thue thu nhap doanh nghiep da npp 14 (2.661.390.549) (1.731.984.490) - Tien thu khac tir hoat dpng kinh doanh 15 18.659.083 38.228.081 - Tien chi khac cho hoat dpng kinh doanh 16 (2.319.200.729) (6.661.543.322) Lini chiiyen lien thuan tir hoat dpng kinh doanh 20 99.193.773.579 31.676.296.219 II. L U U C H U Y E N T I E N T U H O A T D O N G D A U T U ' -1. Ti ln chi de mua sim va xay dyng TSCD va cac tai san d i i han khac 21 (2.743.709.091) (40.395.000)

2. Tien thu tir thanh ly, nhupng ban TSCD va cac tai .san dai ban khdc 22 309.090.909 -3. Tien chi cho vay, mua cac cong c\ no ciia dan vj khac 23 (100.236.040.200) (58.582.353.626) : (

4. TiSn thu hoi cho vay, ban lai cac cong cu np ciia dan vi khac 24 90.975.571.334 67.276.649.578 5. Tien chi dau tu gop von vao dan vi khac 25 - {h 6. TiSn thu h6i dSu tu gop v6n vao dan vj khac 26 2.095.270.252 857.090.080 A 7. Tien thu lai cho vay, CO tuc va Ipi nhuan duac chia 27 9.366.437.460 1.539.793.941 Lira chuyen tien thuan tir hoat dpng dau tir 30 (233.379.336) 11.050,784.973 IIL L U U C H U Y E N T I E N T U H O A T D O N G T A I C H JNH - -1. TiSn thu tir phat hanh c6 phi6u, nhan v6n gop ciia chii sa hChi ' 31 2. Tien chi tra v6n gop cho cac chii sd huu, mua lai c6 phieu ciia doanh nghi?p

32 da phat hanh 32

3. Tien vay ngan han, dai h?in nhan dupe 33 - - . 4. Tien chi tra np goc vay 34 5. Tien chi tra np thue tai chinh : r 35 -6. Co tuc, Ipi nhuan da tra cho chii sd hifu 36 (46.555.670.581) (12.000.000.000) Lini chuyin tiin thu&n tir hoat dpng tt'ii chfnh 40 (24.000.000.000) (12.000.000.000) Luu chuyen ti6n thuan trong ky (50 = 20+30+40) SO 74.960.394.243 30.727.081.192

Tien ton dau ky 60 56.575.571.334 50.34J.095.520

Anh hudng ciia thay doi ty gia quy doi ngoai t? Tien t6n cuoi ky

61 -Anh hudng ciia thay doi ty gia quy doi ngoai t? Tien t6n cuoi ky 70 131.535.965.577 81.070.176.712

Ha Giang, ngay 10 thdng 10 nam 2011

CONG TY CP Ca KHi VA KHOANG SAN HA GIANG B A O C A O T A I C H I N H

Dia chi: 390 PhumgNguyin Trai-Thanh pho Ha Giang Cho quy 3 nam tai chinh 2011 Dien tlioai: 02193 866 708 - Fax: 02193 867 068 MSu s 6 B 0 9 a - D N

B A N T H U Y E T M I N H B A O C A O T A I C H I N H G I U A N I E N D O

Cho ky bao cao 30 thang 9 nam 2011 (1)

I-Dac diem ho?t dpng cua doanh ngh if p 1- Hinh thue so hifu v6n: Cong ty c6 phan + QuySt dinh thanh lap so 2050/QD-UBND ngay 30/9/2005 cua Uy ban nhan dan tinh Ha Giang N + Giay Chung nhan dang i<y kinh doanh s6: 5100101762 cap i in thu 3 ngay 13/5/2011 do So K H & D T Ha Giang ca^ + V6ndiaule60,000.000.000d6ng. (Datangv6ndigul?lanthunhatt i j 10tylen60ty) . . -

Trong do Nha nucrc chiem 48,969% von dieu le. 2- LTnh vuc kinh doanh: Cong ty boat dpng thupc linh vyc Cong nghi?p khai thac khodng san trong nu6c. 3- Nganh nghe kinh doanh

- San xuat, gia cong cac mat hang CO khi; - Xay lap cac cong trinh dien vijn va nho CO cap di?n dp dSn 35kv; , --- T6 chirc cac djnh vy kinh doanh xuat nhap khau; - Xay dyng va lap dat cac cong trinh cong nghiep, giao thong va xay dyng; . - Ban le trong sieu thj, trung tam thuang mai; - Kinh doanh khach san; - Cung cap djch vy an uong theo hop d6ng khong thuong xuyen vori khach hang (phyc vy ti?c, hpi hpp, dam cudti...); - Djch vy phuc vu d6 u6ng: quan rupai, bia, quiy bar; - Djch vy tam hoi, massage va cac djch vy tang cufcmg sijtc khoe tuomg ty (trir boat dpng the thao); - Kinh doanh bat dpng san, quyen su dung dat thupc chii so hOii, chii su dyng hoac di thue; - To chirc tham do va che bien cac lo?i khoang san; - Khai thac quang kim loai khic khong chira sat; - Khai thac quang kim loai quy hiem; - Xay dung va lap dat cac cong trinh giao thong.

4- Dac diem hoat dpng cua doanh nghi?p trong nam tai chinh CO anh^uong den bdo cdo tai chinh. - Cong ty hoat dpng nam thii 6 theo hinh thurc Cong ty c6 phan va la nam thu 6 CO lai lien tyc. - Bao cao tai chinh nay phan anh chu ky boat dpng S X K D cua Cong ty tir 01-01-2011 den 30-9-2011

II- Ky ke toan. dom vj tiln t? su dung trong ke toan . 1- Ky ke toan nam:

-TinhtheonamduonglichbatdautirngayOl/OI vaketthiicvaongay 31/12hangnam -2- Dom vj tien te su dung trong ke toan:

- Don vj tien t? don vj sir dyng la "VND" . Cac d6ng iikn khac dupe quy d6i ra d6ng V N D de hach toan

III- Chuan muc va Che dp ke toan dp dyng 1- Che dp ke toan: - Cong ty ap dyng che dp Ke toan Doanh nghi?p theo QDso 15/2006/QD-BTC ngay 20/03/2006 ciia E T C . 2- Tuyen b6 ve viec tuan thii Chuan myc ke toan va Che dp ke toan

Dcm vj hach toan theo cac qui djnh cua LuatKe toan so 03/2003/QHll va cac chuan muc Ke toan hien hanh 3- Hinh thirc ke toan ap dyng: Cong ty ap dyng hinh thilc ke toan: Chitng tir ghi s6 ' ' .

IV- Cac chinh sach ke toan ap dyng 1 - Nguyen tac ghi nhan cac khoan tien va cac khoan tuong duong tieh. - Tien va cac khoan tuong duong tien la cac khoan tien hi?n c6 tai quy va tien giri ngSn hang, vdng b^c, kim loai ;

quy hiem cua Cong ty den thoi diem 30/9/2011 Phucmg phap chuyen d6i d6ng tien khac ra d6ng tien sir dyng trong ke todn: theo ty gia hi?n hanh. - Cac khoan tien c6 goc ngoai t? dupe quy doi theo ty gia hoi doai giao djch ngdn hang

2- Nguyen tac ghi nhan hang ton kho: . - Hang t6n kho cua Cong ty dupe tinh ghi theo gia g6c + Chi phi van chuyln (niu c6) .

Nguyen tac ghi nhan hang t6n kho: - Hach toan theo phuomg phap ke khai thucmg xuyen. Phuong phap hach toan hang ton kho: - Phuang phap tinh gia t6n kho: theo phucmg phap tinh gia binh quan. , ' Phuang phap lap du phong giam gia hang t6n kho: Ap dyng theo TT228 3- Nguyen tac ghi nhan va khau hao TSCD . - TSCD hifu hinh phan anh tren Bang can doi ke toan tinh theo nguyen gia, hao mon Iiiy ke va gia trj con lai

Phuang phap khau hao TSCD: ' . - Cong ty ap dyng phuang phap khdu hao dudng thing theo QD 203/2009/QD-BTC

4- Nguyen tac ghi nhan va khau hao bat done san dau tu:

BAN THUYET MINH BAO CAO TAI CHINH Gl tTA NIEN DQ

Cho ky bao cao 30 thang 9 nam 2011 (1)

5- Nguyen tic ghi nhan cac khoan dau tu tai chinh: Cac khoan dhu tu vao cong ty con, cong ty lien kit, von gop vao ca sa kinh doanh dong kiSm soat; - Cong ty C O v6n gop theo hinh thue hgrp d6ng h(?p tac kinh doanh - Cong ty C O v6n gop vao Quy bao lanh tinh dyng D N vira va nho cua Tinh Ha Giang khong thai han Cac khoan dau tu ngan han, dai han khac; - Cong ty guri tiSn tilt kiem ngin han trong ky tai cac t6 chuc N H trong tinh va ngoai tinh. Phuomg phap lap du phong giam gia dSu tu ngan han, dai han. -Cong ty khong trich lap duphong giam gia dSu tu tai thai diSm 30/9/2011 ^ • \ 6- Nguyen tac ghi nhan va v6n h6a cac khoan chi phi di vay: ^ ̂ "̂^̂^̂ ^̂ ^̂ -̂ • • - Chi phi lai vay dugc hach toan vao chi phi tai chinh trong nam. 7- Nguyen tac ghi nhan v6n hoa cac khoan chi phi khac:

+ Phucmg phap phan b6 chi phi tra truac : Phan b6 trong 3 nam doi v6i chi phi dai h?m 8- Nguyen tac ghi nhan chi phi phai tra : Cac chi phi nay lien quan true tiep dSn chu ky kinh doanh cua don vj 9- Nguyen tac va phucmg phap ghi nhan cac khoan d\r phong phai tra. - Trich lap quy Trg cap that nghiep cac Quy nam 2011 la 02% tren t6ng quy lucmg ca ban 10- Nguyen tac ghi nhan von chii so hihi: - Von dau tu cua chii so hiru ciia cong ty dugc ghi nhan trong Giay phep dang ky kinh doanh

Nguyen tac ghi nhan chenh lech ty gia: can cir ty gia ciia N H N N cong b6 Cong ty ap dyng theo tieu chuan V A S 10 se phan anh hgp ly han vh kk qua S X K D cua Cong ty trong ky.

11- Nguyen tac va phuomg phap ghi nhan doanh thu: Doanh thu ban hang; ,- .

- La doanh thu cac san pham hang h6a dugc san xuSt ra trong ky nam trong nganh nghe trong giiy phip dang ky kinh doanh Doanh thu cung cap djch vu; - Doanh thu ve thue nha, van chuySn, thanh ly dugc tinh vao thu nhap khac. 12- Nguyen tic va phuang phap ghi nhan chi phi tai chinh. - Chi phi tai chinh trong ky dugc tinh la cac khoan lai vay, 16 do chenh l?ch ty gia mua ban vat tu hang h6a. 13- Nguyen tic va phucmg phap ghi nhan chi phi thu6 T N D N hi?n hanh, chi phi thug T N D N hoan lai.

Dan vj huong uu dai thug T N D N 10% trong 15 nam kg tir 2006 va giam 50% cho 9 nam tigp theo ke tir nam 2008 14- Cac nghiep vu du phong rui ro h6i doai: Tuan thu theo cac che dg va qui djnh hign hanh 15- cac nguyen tic va phuang phap kg toan khac: Tuan thii theo cac chg dp va quy djnh hi?n hanh

V - Thong tin bo sung cho cac khoan muc trinh bay trong Bang can doi kg toan l-Tign Cuoiky Dduky

U

K N

- Tign mat - Tign guri ngan hang - Ngoai te gui ngan hang (USD) - Cac khoan tuang duang tign

763.257.698 12.555.171.253 13.082.368.156

105.135.168.470

601.964.628 2.695.838.298

10.010.106 56.575.571.334

Cgng 131.535.965.577 59.883.384.366

2- Cac khoan diu tu tai chinh ngin han: Cu6i ky Dau ky

Chirng khoan dau tu tai chinh ngan han Dau tu ngin han khac (Tien gui tiet kiem ngin han) Du phong giam gia diu tu ngan hjn

Cpng

12.000.000.000 44.400.000.000

12.000.000.000 44.400.000.000

3- Cac khoan phai thu ngin han khac Cuoiky D i u k y

Hang hoa vat tu ton kho X N Ha Van Cty HH Kinh Mau Chung Thao ( L6 X N H V ) Phai thu khac

Cpng

- - 4.655.866.399 2.493.754.252

2.092.218.589 1.338.834.058 8.488.454.709 2.092.218.589

4- Hang t6n kho

- Nguygn lieu, vat ligu - Cong cy, dyng cu - Chi phi SX, K D da dang - Thanh pham

Cpng gia goc hang ton kho

Cuoi ky

4.413.827.753 405.852.098

0 7.374.383.962

12.194.063.813

Dau ky

1.832.288.629 424.609.743 565.140.593

3.181.518.530

6.003.557.494

B A N T H U Y E T M I N H B A O C A O T A I C H I N H GILTA M E N D O

Cho ky bao cao 30 thang 9 nam 2011 (1)

5- Thue va cac khoan phai thu Nha rmcfc Cu6i ky DSu ky

- Thue TNDN nop thira . : - Thue GTGT dugc khlu trir, dugc hoan lai . - Thu6 tai nguyen ngp thira. . -- Thue Thu nh^p ca nhan chua hoan lai 416.383

Cong - 416.383 6- Phai thu dai hgn npi bg

7- Phai thu dai han khac

8 - Tang, giam tai san c6 djnh huu hinl

Khoan muc Nha cira, vat kien true

May moc thiet bj Phucmg tien V T

truyen dan Thiet bi dung cu

quan ly TSCD khac Tong cong

1 - Nguyen gia TSCD hiru hinli

86 du dlu nam 8.036.207.588 9.145.478.480 2.592.993.681 250.247.699 - 20.024.927.448 - Mua trong nam 2.750.000.000 2.916.363.636 2.658.774.091 465.275.773 - 8.790.413.500 - Dau tu XDCB hoan thanh 501.905.176 - - - 501.905.176 - Tang khac - - - - -- Chuyen sang BDS dau tu - - - - -- Thanh ly, nhugng ban 44.100.000 522.314.060 - - 566.414.060 - Giam khac - - - - -

So du cu6i nam 11.244.012.764 11.539.528.056 5.251.767.772 715.523.472 - 28.750.832.064 2 - Gia tri hao mon luy ke - - - - - -

So du dau nam 5.863.082.919 5.750.349.640 1.290.170.871 229.802.700 - 13.133.406.130 - Khau hao trong nam 394.314.203 625.630.108 213.912.989 32.385.489 - 1.266.242.788 - Chuyin sang bSt dong san DT - - - - - -- Thanh ly, nliugng ban 44.100.000 520.940.583 - - - 565.040.583 - Giam khac - - - - - -

So du cuoi nam 6.213.297.122 5.855.039.165 1.504.083.860 262.188.189 - 13.834.608.335 3 - Gia tri con lai cua TSCD HH - - - - - -+ Tai ngay dSu nam 01/01/2011 2.173.124.667 3.395.128.840 1.302.822.811 20.445.000 - 6.891.521.318 - Tai ngay cuoi nam 30/9/2011 5.030.715.642 5.684.488.891 3.747.683.912 453.335.283 14.916.223.730

9- Tang, giam tai san c6 dinh thue tai chinh: Trong ky dan vi khong c6phdt sinh TSCD thue tai chinh

10- Tang, giam tai san c6 dinh v6 hinh:

Khoan muc Quyen siJr dung

dat Quyen phat hanh

Ban quyen bang sang che

Nhan hieu H H

TSCD v6 hinh khac

Tong cgng

1. Nguyen gia TSCD v6 hinli

So du dau nam 1.857.595.455 - 380.554.359 - 2.316.881.542 4.555.031.356

- Mua trong nam - - - - - -- Tao ra tir noi bo doanh nghiep - - - - - -- Tang do hop nhat kinh doanh - - - - - -- Tang kliac - - - - - -- Tlianh ly, nhugng ban - - - - - -So du cuoi nam 1.857.595.455 - 380.554.359 - 2.316.881.542 4.555.031.356

2. Gia tri hao mon luy ke - - - - -So du dau nam 9.017.135 - 380.554.359 - 2.316.881.542 2.706.453.036

- Khau hao trong nam 27.192.296 - - - - 27.192.296

- Thanh ly, nhuoTig ban - - - - - -- Giam khac - - - - - -So du cuoi nam 36.209.431 - 380.554.359 - 2.316.881.542 2.733.645.332

B A N T H U Y E T M I N H B A O C A O T A I C H I N H GILTA N I E N DO

Cho ky bao cao 30 thang 9 nam 2011 (1)

5- Thug va cac khoan phai thu Nha nuac Cuoi ky Dau ky

- Thug TNDN nop thiia . . - Thug GTGT dugrc khau trir, dugc hoan l̂ ii - 1 hue tai nguygn npp thira. . ^:-- Thug Thu nhap ca nhan chua hoan lai 416.383

Cgng - 416.383 6- Phai thu dai han ngi bo .:

7- Phai thu dai han khac

8 - Tang, giam tai san c6 dinh hmi hinl

Khoan muc Nha cua, vat kien true May moc thigt bj

Phucmg tien V T truygn dan

Thiet bj dung cu quan ly

TSCD khac T6ng cgng

1 - Nguyen gia TSCD huu hinh

S6 du dau nam 8.036.207.588 9.145.478.480 2.592.993.681 250.247.699 - 20.024.927.448 - Mua trong nam 2.750.000.000 2.916.363.636 2.658.774.091 465.275.773 - 8.790.413.500 - DSu tu XDCB hoan dianh 501.905.176 - - - - 501.905.176 - Tang khac - - - - -- Chuyen sang BDS dlu tu - - - - - -- Thanh ly, nhugmg bin 44.100.000 522.314.060 - - - 566.414.060 - Giam khac - - - - - -

So du cuoi nam 11.244.012.764 11.539.528.056 5.251.767.772 715.523.472 - 28.750.832.064 2 - Gia trj hao mon luy ke - - - - - -

So du dau nam 5.863.082.919 5.750.349.640 1.290.170.871 229.802.700 - 13.133.406.130 - Khau hao trong nSm 394.314.203 625.630.108 213.912.989 32.385.489 - 1.266.242.788 - Chuyen sang bat dpng san DT - - - - - -- Thanh ly, nhugmg ban 44.100.000 520.940.583 - - - 565.040.583 - Giam khac - - - - - -

So du cuoi nam 6.213.297.122 5.855.039.165 1.504.083.860 262.188.189 - 13.834.608.335 3 - Gia trj con lai cua TSCD HH - - - - - -+ Tai ngay dau nam 01/01/2011 2.173.124.667 3.395.128.840 1.302.822.811 20.445.000 - 6.891.521.318 - Tai ngay cuoi nam 30/9/2011 5.030.715.642 5.684.488.891 3.747.683.912 453.335.283 - 14.916.223.730

9- Tang, giam tai san c6 dinh thug tai chinh: Trong ky dan v/ khong c6phdt sinh TSCD thue tai chinh

10- Tang, giam tai san c6 djnh v6 hinh:

Khoan muc Quyen su dung

dat Quygn phat hanh

Ban quyen bang sang che

Nhan hieu HH

TSCD v6 hinh khac

T6ng cpng

1. Nguyen gia TSCD v6 hinh

So du dau nam 1.857.595.455 - 380.554.359 2.316.881.542 4.555.031.356 - Mua trong nam - - - - -- Tao ra tir npi bp doanh nghigp - - - -

- Tang do hgp nhat kinh doanh - - - -- Tang khac - - - - -- Tlianh ly, nhugng ban - - - - -

So du cuoi nam 1.857.595.455 - 380.554.359 - 2.316.881.542 4.555.031.356

2. Gia tri hao mon luy ke - - - - - -

So du dau nam 9.017.135 - 380.554.359 - 2.316.881.542 2.706.453.036

- KhSu hao trong nam 27.192.296 - - - 27.192.296

- Thanh ly, nhugng ban - - - - -- Giam khac - - - - • -

S6 du cuoi nam 36.209.431 - 380.554.359 - 2.316.881.542 2.733.645.332