BAo cAo TAl CHiNH

CONG TY CP THEP VA co KHi v~T LI~U XAY D{.fNGHA.IPHONGCho narn tai chinh k~t thuc ngay 3111212013(da diro'c kiern toan)

GIAMDOCHANH CHINH - TONG HOP

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c6~G TY CP THEP Y..\. co KHi V.~T LlJi=l! XA Y Dl/NG l-L~I PHONGs6 118 duong Hi Noi. p.Thuong L)'. q.Hong Bang. tp.Hai Phorig

NOr DUNG

Trang

Bao do cua Ban Giarn d6c 1 -:2

B,10 cao ki~m toan

Bao do tai chinh oa duoc kiern toan

Bang can d6 i k~ toan

Bao cao k~t qua hoar dong kinh doanh

Bao cao liru chuyen tien t~

Ban thuyet minh Bao cao tai chinh

3 - 4

5 - 6

7

8

9 - 20

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CONG TV CP THEP V,-\ CO KHI VAT LlI;T x.c\ V Dt/NG HAl PHONGs6 I 18 duorig Hit NOi. p.Thuong L~. q.Hong Bang, tp.Hai Phong

BAOcAo CUA BAN GlAM DOC

Ban Giam doc Cong ty CP thep va co khi vat lieu xay dung Hai Phong (sau day goi t~t la "Congty"') trinh bay Bao cao cua rninh va Bao cao tai chinh cua C6ng ty cho narn tai chinh k~t thuc ngay31 thang 12 narn 2013.

COi\G TY

C6ng ty CP thep va CO"khi vat lieu xay dung Hai Phong (HASCOM) chuyen doi nr doanh nghiepnha nuoc, C6ng ty CP thep va co khi vat lieu xay dung Hai Phong. theo Quyct djnh s6 2280/Q-8-UBND ngay 30/9/2005 cua Uy ban nhan dan thanh pho Hai Phong. GiAy chung nhan dang kykinh doanh c6ng ty c6 phdn s6 020300 1771 dang ky IAn ddu ngay 061 I012005 do So k~ hoach vaD~lLltu thanh ph6 Hai Phong cap.

Tr~1 56 chinh cua Cong ty tai so 118 duong Ha N9i, phirong Thuong Ly, quart Hong Bang, thanhpho Hai Phong.

Nguo] dai dien theo phap luat: Ong Nguyen Van Binh. chuc danh: Tong Giarn doc, sinh ngay:18/0411957. chung minh nhan dan s6 030992208 do Cong an Hai Phong cap ngay 13/07/2005,noi dang ky hO khAu thirong tru va cho 6 hien tai: s6 159 Bach Dang. phuong Thuong Ly, quanHong Bang. Hai Phong.

HQI DONG QUAN TR! VA BAN GL·\M DOC

Ciic thanh vien cua H{)i d6ng quan tr] trong narn va tai ngay l~lP bao do nay bao g6m:

Ba Le Minh TlIy~t

On(T Nguyen Nuoc Hai~ ~ ~.Ba N gllyen Th i T uAn

Ong Nguyen Van Binh

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ChLI rich H9i dong quan tri

Uy vien HQi d6ng quan tri

Pho chu tich Hoi dong quart tri

U~ vien HQi dong quan trj

Bo nhiem ngay 08/08/2013

Bo nhiern ngay 08/08/2013

Mien nhiern ngay 08/08/2013

Cac thanh vien cua Ban Giarn d6c ail di~u ha nh cona tv tronz na m va tai nzav lap bao cao~ oJ 0 • 0", •

nay bao g6m:

Ong Nguyen Van Binh

Onz Dao Mono l.onz'" . '" ~Ong Dang Dinh Thuyen

Tonn aiarn doc"''''

Giam doc hanh chinh-tong hop

Giarn doc kinh doanh

Cac thanh vien cua Ban ki~m soar

Bo nhiern nga) 08108/2013Ba Hoang Th] Thoa

Ong Trinh Ngoc Anh

On" Nuuven Trun" Hi~u.=. ::::'J.. b

Truong ban

U~ vien

U: vien B6 nhiern ngay 08/08/:2013

KIEM TOAN VIEN

Cong ty TNHH Kiern roan va Tu van k~ loan An Phat (APS) dJ thuc hien kiern roan de Bao caotai chinh cho Cong ty.

CONG BO TRACH NHl~M CtA BAN GIAM DOC DOl VOl B,~O C~O TAt CHINH

Ban Giam doc Cong ty chiu trach nhiern ve viec lap B~tOdo tai chinh phan anh trung thuc, hop Iytinh hinh hoar dong, k~[ qua hoar u9ng kinh doanh va tinh hinh luu chuy ~n tien t~ cua Cong tytrong.nam. Trong qua trlnh I~p Bao cao tai chinh. Ban Giarn J6e Cong t) earn k~t da twin thu cacyeu cau sau:

• Xay dung va duy tri kiern soar nQi bo mil Ban Giam doc va Ban quan tri Cong t) xac dinh la can thietd~ dam b<10cho viec !,:p va trinh bil) bao cao tai chinh khong con sa: sot trong )eu do gian I~n hoac donham Ian:

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CONG TV CP THEP VA co KHi V,~T LI~U X.-\Y D{/:'\fG H,.\I PHONGSo I IS duorig Ha NQi. p.Thuoug Ly. q.Horig Bang, tp.Hai Phorig

• Lua chon cac ehinh sach k0 roan thieh hop va ap dung cac chinh sach nay mot each nhd[ quan:

Dua ra cac danh gia va du doan hop I) va than trorig:

Neu r6 cac chuan rnuc k~ toan duoc ap dung co diroc turin thu hay khong, co nhung ap d\lI1g sai lechtrong yeu c1~nmire can phai cong b0 va giai thich trong bao do ta: chinh hay khong:

L~p va trinh bay cac bao cao tai chinh tren co so tuan thu cac chuan rnuc k~ toan, ch0 do k~roan va cac quy dinh co lien quan hi~n hanh:

Lap cac bao cao tili chinh dua tren co so hoar dong kinh doanh lien t~IC.

••

•

•Ban Giarn doc Cong ty darn bao r~ng cac so k~ toan duoc luu giLr d€ phan anh tinh hinh tai chinhcua Cong ty, voi rrurc dQ [rung thuc, hop I; t<;libit cu thoi diem nao va dam baa rang B{1Odo taichinh twin thu cac quy dinh hien hanh cua Nha niroc. Dong thoi eo trach nhiern trong viec baodam an roan tai san CLIaCong ty va thuc hi~n cac bien phap thich hop d~ ngan chan, phat hien cachanh vi gian I~n vi cac vi pham khac.

Ban Giarn doe Cong ty earn k~l rang Baa cia tai chinh dil phan anh trung thuc va hQP Iy tinh hinh taiehinh cua Cong ty tai thoi diem ngay 31 thang 12 nam 2013. kct qua hoar dong kinh doanh va tinhhinh luu chuyen tien t~ cho nam tai chinh ket thLICcung ngay. phu hop voi chuan mire, ch~ dQ k~ toanViet Narn va tuan thu cac quy dinh hien hanh co lien quan.

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CONG TV TNHH KIEM TOAN VA TV VAN KE lOAN AN PHATAN PHAT AUDnl~ GAlm ACCOiJ~H~NG CONSULTANCYea.tru2J3 3ac"1 :)q~g- ~crr; SiJ.r~ - rai p~O!'g: lei (031) 35396':6 Fax 1031) 3539789- E-'T'ai!: '1os@'lrn.'G

se. __~1_.12014/BCKT.TC-APS_KTBAO CA.O KIEM TOA.N DOC L~P

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Kinh gU'i: HQi dbng quan tr], Ban Giarn d6cC6ng ty CP thep va co khi v~t li~u xfiy dung Hili Phong

Chung toi da ki~m toan bao cao Uti chinh kern theo cua Cong ty CP thep va co khi v~t lieu xaydung Hili Phong diroc lap ngay 18/4/2014, nr trang 5 d0n trang 22, bao gorn: Bang can d6i k~to an tai ngay 31 thang 12 narn 2013, Bao cao ket qua heat dong kinh doanh, Bao cao hruchuyen ti~n t~ cho narn tai chinh ket thuc cung ngay va Ban thuyet rninh bao cao tai chinh.

Trach nhiern cua Ban Ciam d6c

Ban Giam d6c Cong ty chill trach nhiern v~ viec l~p va trinh bay trung thuc va h9'P Iy bao caotai chinh CLIaCong ty theo chu~n mire k~ toan, ch~ dQ k~ toan (doanh nghiep) Viet Narn vacac quy dinh phap I)' c6 lien quan d~n viec I~p va trinh bay bao cao tai chinh va chill trachnhiern v~ ki~m scat noi bo ma Ban Giam d6c xac dinh la can thi~t d~ dam bao cho viec I~p vatrinh bay bao cao tai chinh khong co sai s6t trong yeu do gian lan hoac nharn l{ln.

Trach nhiern cua ki~m torin vien

Trach nhiern cua chung toi la dUG ra y ki~n v~ bao cao tai chinh dira tren k~t qua cua cuockiern toano Chung toi da ti~n'himh kiern toan theo cac chuftn rmrc kiern to an Viet Nam. CacchuAn nurc nay yeu du chung toi tuan thu ehuAn mire va cac quy dinh v~ dao dire nghenghiep, l~p k~ hoach va thuc hien cuoc ki~m toan d~ dat diroc su dam bao hop Iy v~ viec lieubao cao tai chinh cua Cong ty c6 con sai s6t trong yeu hay khong.

Cong viec ki~m toan bao gorn thuc hien cac thu tuc nh~m thu thap cac bang chung ki~m toanv~ cac s6 lieu V<.1 thuyet minh tren bao cao tai chinh, Cac thu tuc ki~m toan duoc lira chon diratren xet doan cua ki~m toan vien, bao gorn danh gia rui ro co sai s6t trong yeu trong bao caotai chinh do gian l(lll hoac nhdm l{ln. Khi thuc hien danh gia cac rui ro nay, ki~m toan vien ciaxern xet kiem soar nQi bo cua Cong tv lien quan d~n viec l~p va trinh bay bao cao tai chinhtrung thuc, hop Iy nharn thiet k~ cac thu tuc kiern toan phu hop voi tinh hinh thuc t~, tuynhien khong nhAlll muc dich dua ra y ki~n v~ hieu qua cua ki~m soar noi bQ cua Cong ty.Cong viec ki~m to an cling bao g6m danh gia tinh thich hop cua cac chinh sach k~ toan duocap dung va tinh hop Iy cua cac iroc tinh k~ toan cua Ban Giarn d6c CLing nlur danh gii viectrinh bay tong tb~ bao cao tai chinh.

Chung toi tin tuong rang cac bang chirng ki~lll toan llla chung toi da thu thap duoc la dtty duvi thich hop lam co So' cho y ki~n kiern to an ngoai tnr cua chung toi.

Coo so' cua y ki~n ki~m roan ngoai tru'

Chung toi khong duoc tham gia chung ki~n ki~m kc hang t6n kho, tai san c6 dinh cua Cong tytai ngay 3111212013 vi thai di~m do chung toi chua diroc b6 nhiern lam ki~m toano B~ng cacthu tuc ki~m toan b6 sung CLing khong gi ClPchung toi thu thap duoc dAy liLl cac bang chungki~m toan c6.n lhi~t d~ dUG ra y ki0n v~ tinh hien hiru cua cac khoan muc neu tren v6i gia triduQ'c ghi n110n tren Bang din d6i k~ toano

T~li tho·i di~m phat himh Bao cao ki~l11 toan, chLlI1g toi ehua thu tMp duQ'c tlm xac nh~n congnQ' c16i v6i kho<ln phai tra t~i thai di~m 31112/2013. T6ng gia trj cae khoan cong nQ' khongnh(lI1 dLrQ'c thu xac nMn va khong th0 ki~m tra b~ng cae thll t~lC ki~m tra thay th~ cLla cilckho,ln cong nc;yph<li tr<l ta 956.376.8820 VND chi~l11 1,78% gia tri t6ng bi san Clla Cong ty.

K110<.1nchi phi sLra cheta duy trLly~n can th~p hinh v6i Trung tam t'mg d\lllg khoa hQc congngh~ va moi truang (Trung tam) clma co dAy dLl cac chCrng tLl'giGO dieh theo quy dinh. Kho<.lnchi phi n{lYdang dU9c Cong ty theo doi tren khoan nwc chi phi san xu~t kinh cloanh da clangvai s6 du l~ling<.ly31/1 :2120 13 13478.737.000 d6ng.

1 3

Cong ty ngung sari xuat va bi thua 16 nhi€u na111lien tuc, heat dong san xuAt chinh cua C6ngty bi gia11 (10<;111do ddu tu h~ thong may m6c khong hieu qua (dang trong- giai doan chay thirchira ban giao). N guon v6n d~ duy tri hoat dong cua Cong ty chu yeu dua VaG li'li diroc chia nrheat dong lien doanh. Thee Bien ban hop 119idong quan tri s6 18/BB-HDQT ngay 27/6/2013thi trong thai gian toi Cong ty se t6 chirc thanh ly tcan b9 may m6c thi~t bi d~ thu h6i v6n vathanh toan cong no. Nhirng van d€ nay cho thay kha nang heat dong lien t~ICcua Cong ty lakhong chac chan. Tuy nhien, bao cao tai chinh cua Cong ty diroc l~p tren gia dinh heat donglien t\IC cua Cong ty v~n diroc duy tri.

Ti€n lai cham tra cua khoan ti~n ban c6 phan cham n9P db 31112/2012 voi T6ng Cong ty d~llnr va kinh doanh v6n Nha nuoc (SCrC) chua duoc xac dinh.

y ki~n ki~m toan ngoai trir

Theo y ki~n cua chung toi, ngoai tnr anh huang cua vAn d~ neu tai dean "Co So' cua Y ki~nkiem toan ngoai tru", bao cao tai chinh da phan anh trung thuc va hop ly, tren cac khia canhtrong yeu tinh hinh tai chinh cua Cong ty CP thep va co khi v~t lieu xay dung Hai Phong taingay 31112/2013, cling nhir ket qua hoat dong kinh doanh va tinh hinh luu chuyen ti€n t~ chonam tai chinh k~t thuc cung ngay, phu hop voi chu~n rnuc k~ toan, ch~ d9 k~ toan Viet Namva cac quy dinh phap Iy co lien quan den viec l~p va trinh bay bao cao tai chinh.

Hai Phong, ngCiy 18 thang -I ndm 201-1

CONG TY TNHU KIEM ToANVA TV VAN KIt ToAN AN PHAT

Ki~m toan vien

Gidy Chltng nh(m ddng ky hanh nghd kidmtotin 56: 0584-2013-078-1

NGUYEN THl QUYNH TRANGGidy chung nhdn dang ky hanh nghi: kiem

toan 56: 2299-2013-078-1

4

CONG TY CP Tl-lEP vA co KHi v~T Lr~UXA Y D{)NG HAl PHONG Bao ClIOtai chinh

S6 118 duong Ha NQi, P. Tlurong L~',Q. Hong Bang, Hai Phong (lam tai chinh k6t thuc ngay 31/ 12/2013

B.t\NG CAN DCn KIt TOA.NT{li ngtiy 31 thong 12 niim 2013

S5 cu5i niirn S5 uau niirn

Mil s6 TAl SAN TM VND VND

100 A. TAl SAN NGAN H~N 5A2 ..t563.359 4.865.760.997

110 I. Ti~n va de khoiin nrong durrng ti~n 3 11.352.271 H2.3~1.060III 1. Ti~n 11.352.271 142.341.060

120 II. Cac 101O,lndflU tu' tai chinh ngi"in han

130 III. Cue khoiin phai thu ngi"in han 5.275.292.196 2.903.132.959131 1. Phai thu khach hang 1.553.573.400 1.492.706.000132 2. Tra tnroc eho nguci ban 5.000.000 5.000.000135 5. Cac khoan phai thu khac 4 5.136.668.796 2.763.039.359139 6. Dir phong phai thu ng5n han kho doi (*) (1.419.950.000) (1.357.612.400) ;;1~0 IV. IHng t6n kho 5 70.000.000 1.751.016.577

~

141 1. Hang t6n kho 1.749.006.124 1.751.016.577149 2. Du phong giam gia hang ton kho (*) (1.679.006.124)

150 V. Tai siin ngi"in han khac 67.918.892 69.270AOI152 2. T11L1~GTGT duoc khau tnr 67.918.892 69.270.401

200 B. TAl SAN nAI Hi;\N ~7.565.573.597 ~8.320.732.756

210 1. Cac khoiin phai thu dai han

220 II. Tili s,in cO djnh 5.213.373.597 5.968.532.756221 1.Hi san e6 dinh hiru hinh 6 4.734.636.597 5.489.795.756222 - Nguyen gilt -13.135.059. 016 -13...117.333."626223 - Gi6 tri hao mon lily f.:d (*) (38. -100. -122.-119) (37.927.537.870)

230 4. Chi phi xii)' dung co ban do dang 7 478.737.000 478.737.000

2~0 Ill. Bat uQng siin uau tu

250 IV. Cac khuun uau tu' tui chinh dui han ~2.352.200.000 ~2.352.200.000252 2. Ball nr VaG cong ty lien kct, lien doanh 8 42.352.200.000 42.352.200.000

260 V. Tai sfin dai han khac

270 TONG CQNG TAL SAN 52.990.136.956 53.186A93.753

l5

CONG TY CP THEP vA co KHI VAT LItU XA Y Dl!NG HAL PHONG B;'lO do tai ehinh

S6 118 duong Hit NQi, P. TlmQ11gLy, Q. Hong Bang, Hili Phong niim tai chinh k~t tliuc ngay 31112/2013

BANG CAN DOl KE TOANT(li ngay 31 tluing 12 niim 2013

(tidp theo)

S6 eu3i niirn s6 dliu niim

Ma s6 NGUONVON TM VND VND

300 A. NO PHA.I TRA 12.767.809.206 12AOO.956.283

310 I. NQ' ngfrn han 12.767.809.206 12AOO.956.283

311 1. Vay va no ngan han 9 2.693.731.369 4.479.908.739

312 2. Phai tra nguoi ban 1.011.376.882 1.011.376.882

314 4. TIUl~ va cac phai nQP N1u'!nuoc 10 5.209.016.167 3.187.405.000

315 5. Phai tra nguoi lao dong 380.383.805 315.492.245

316 6. Chi phi phai tra II 629.607.836 569.709.890

319 9. Cac khoan phai tra, phai nop khac 12 2.841.257.147 2.834.627.527

323 II. Quy khen tlurong, phuc IO'i 2.436.000 2.436.000

330 II. N Q' d:li han

-lOO B. VON CHU SO utru -W.222.327.750 40.785.537A70

-HO I. V6n chii SO'hiiu 13 40.222.327.750 40.785.537A70

411 1. V6n d~u tir cua chu so hiru 69.500.000.000 69.500.000.000

420 10. LO'inhuan sau tllU~ clura phan phoi (29.277.672.250) (28.714.462.530)

430 II. Ngu6n kinh phi VlI quy khac

4-W TONG CONG NGUON VON 52.990.136.956 53.186A93.753

Hili Phoug, ngay 18 thang 4 nam 2014

Ngiro'i 1~lpbi~u

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6

So 118 duong Ha NQi, P. Thll'Q'ng L)\ Q. Hong Bang, H<ii PhongCONC TY CP THEP vA co KHI V,;\T Ll~U xxv Dl/NC HAl PHONG Rio c.io tai chinh

nam tai chinh k6t tliuc ngay 31/12/2013

BAo cAo KET QUA HO~T DONG KINH DOANHNtim 2013

Ma sa CHi TIEUNarn nay

TM VNDN iirn trurrc

VND

01 1. Doanh thu ban hang v:t cung c:1p dich "902 2. Cac khoan giam tr:" doanh thu10 3. Doanh thu thu:ln ban h:tng

v:t cung c:1p djch V9

II 4. Gia von hang ban20 5. LQ'i nhujin g(lp v~ ban himg

vii cung c:1p dich V9

21 G. Doanh thu heat dong tai chinh22 7. Chi phi tai chinh23 Trong do: Chi phi liii vry

24 8. Chi phi ban hang25 9. Chi phi quan ly doanh nghiep

14 5.120.713.216 5.923.681.148754.633.673 1.168.531.84875-1.633.673 1.168.531. 8-18

4.749.235.249 3.684.767.919

(383.155.706) 1.070.381.381

601.923.313 499.026.335781.977.327 3.692.950.051

(180.05 .."014) (3.193.923.716)(563.209. nO) (2.123.542.335)

30 10. LQ'i IlhuJn thui'in tir hoat d(lng kinh dounh

31 II. TllU nhap khac32 12. Chi phi khac

40 13. Loi IlhU(11l khac50 14. T6ng II)·j nhuJn k~ toan truuc thu~51 15. Chi phi thue TNDN hien hanh52 16. Chi phi rhue TNDN h05n lai60 17. L(,ri nhuan sau thu~ TNDN

1516

(563.209. no) (2.123.542.335)

Ngu'(ri l~p bi~u

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So 118 duong Ha NQi, P. Tluroug Ly, Q Hong Bang, Hai PhongCONG TY CP THEP vA co KHI VAT LI~U XAY Dl/NG HAL PHONG

uam tai chinh ket tliuc ngay 31/12;) 0 13Bao do t:li chinh

BAO CAO LUU CHUYEN TIEN TIJ:Niim 2013

(Theo phirang phtip trite tidp)

Mil s6 Chi" tieu

01 1. Luu chuyfn ti~n tir hoat dQng kinh doanh01 Ti6n thu tir ban hang, cung dp dich vu va doanh thu khac02 Ti6n chi tra cho nguoi cung dp hang hoa va dich V\I

03 Ti6n chi rra cho nguoi lao dong .04 Ti6n chi tra liii vay06 Ti6n thu khac nr hoat dong kinh doanh07 Ti6n chi khac cho heat dong kinh doanh08 Luu chuyen tidn ttr hoat d(jng kinh doanli

II, Liru chuyen ti~n ttr hoat dQng dilu tu'16 Ti6n thu liii cho vay, co nrc va loi nhuan duoc chia20 Luu chuydn tidll tlzutln til'r/lO{lt iI(jng dllu tu:

IlL Luu chuyen ti~n tir hoat dQng tai chinh34 Ti6n chi tra no goc vay

-/0 LII'll chuydn tidn tlwan tir hoat d(JI1g tai cliinh

50 Luu chuyen ti~n thuflll trong k5'

60 Ti~n vii tu'o'ng duoug ti~n dilu ky

61 Anh lurong cua thay d6i ty gin hoi doai quy d6i ngoai t~

70 Ti~n va tutrng duung ti~n cu6i ky

Ngutri l~p bi~u

LE THANH MAl

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Niirn nay Nam trutrcVND VND

G01.248.244 654.511.87G

(263.858.224 ) (261.657.268)

(748.651.000) (842.313.200)

(713.822.630) (102.311.658)

89.775.372 912.703.576

(30.216.397) (173.313.748)

(1.065.52-1.635) 187.619.578 -,/ .•.. \t\ I

2.720.713.216 3203.681.148 *'i C!JI

2.720.713.216 3.203.681. US /</,{?'1./~.

(1.78G.I77.370) (3.700.000.000)

(1.786.177.370) (3.700.000. 000)

(130.988.789) (308.699.27-l )

1-l2.3-l1.060 -l51.0-l0.33-l

11.352.271 142.341.060

Hili Phong, ngay 18 thang 4 uam 2014

CONG TY CP THE? V,-\ CO KHi Vt~T L1~C X.\.Y Dl/NG H,.\I PH00G Buo c.io tiIi chfnhs6 11:-;dUCmg Ha N0i. p.Tlurong L~. q. Hong B~lIlg. H:1i Phol1g 11[1111tai eh il1h h:~l [hue ngay 3 \, 12,2013

THUYET MINH BAO CAO TAl CHiNHNitm 2()13

1. THONG TiN CHUNG

Hinh thirc SO' h iru v6nC6ng ty CP thep va co khi vat li~lI '(fly dung Hai Phong (HASCOi'v'I) chuyen d6i nr doanh nghiepnha nuoc. Cong ry CP thep va co khf v~r lieu xay dung Hai Phong, theo Quyet dinh so 2280/08-UBND ngay 30/9/2005 cua Uy ban nhan dan thanh pho Hai Phorig. Gidy chung nhdn dang k)'kinh doanh cong ty c6 phan so 020300 1771 dang ky Ian dau ngay 061 10/2005 do S6" ke hoach vaDelli nr thanh pho Hai Ph6ng cap.

Tr~1 56 chinh CLIG C6ng ty dLfQC d(!t rai 56 I 18 dirong Ha NQi. phuong Thuong L)'. quan HongBang, thanh pho Hai Phong.

v61l di~lI I~ CLIa C6ng ry 1:169 ..500.000.000 dong.

Danh such co dong sant; lap:~I

I

Ten c6 dong I Noi clClnlT k\ hl) khau thuong tru/dia chi tru s6 co phan 1b •

Iso chfnh

!I

C6 dong la Nha nurrc 6.1 L) •.LOO() i,(Nguoi d~i dien) I To J, cum ). phuong Bflc SOl1. qll~n Kien

It

Nguyen Ngoc H~li An, Hai Phong

C6. <long chien lurrc: C6ng ty c6l Km9, quoc 10 5. phirong Quan Toan.1

quan I 678.7001phan thep Viet Nhat I Hong Bang, Hai Phong I(Nguoi dai dien) I S6 159 Bach Dang. plnrong Tlurong L), I

Nguyen Van Binh ! quan Hong Bang. Hai Phorig ~I

C6 <long lit nguot 1410 <lono i 77.300 1. ~trong va ngoai doanh nghiep I !

(Nguo'i dai dien) I So 166 Quang Trung. quan Hong Bang. Hai I

iNgu)en Thi TU:ln [ Ph6ng ,

i

Thong tin v~ cac cong ty lien doanh CLIa Cong ty : xern chi tier tni Thuyet rninh so 8.

Nganh, ngh~ kin h doanh

Hoar d0ng chinh cua cong ry la: San XU:lI kinh doanh thep .\.<.1)dung: San xuat v~t li~u, phu tll~g.phu kien b[mg kirn loai phuc V~Ixa) dung: LAp dung khung nha, khung kho, cau kien bang thepphuc V~Icong trinh xu: dung; Kinh doanh phoi thep. silt thep phe lieu, cac phu tung. phu ki~nphuc V~I nganh ngh~"'l) dung, m~IY moc thier bi phuc V\I nganh san xuat vdt li~L1X:lY dung V3nganh thep: Thi cong cue cong irinh xay dung dan dung v~l cong nghicp: X:i) dung va kinh doanhbelt dl)ng san.,'

2. CHE DQ VA CHINH S.-\CH KE TO.-\~ .-\P DI)~G T,~I CONG TV

2.1. Ky k~ toun, dun \o! tien t¢ SU' (11,1ng trong k~ roan

K)' ke toan nam cua C()ng L) bJl dCtutir ng3) 0 I iO I va ker thuc vao ngay 31/12 hang nam.

80'n vi ti~n t~ su dung trong ghi chep ke roan I~ldong Viet Narn (VND)

2.2. Chuin rrurc ViI Ch~ <It)k~ tuun ap dung

od d(} kd totin tip dung

Corig l) up dung Che uQ Ke loan doanh nghiep ban hanh thee QlI)~L dinh s6 15!2006/Q8-BICnga) 20;3/2006 duoc sua doi, b0 sung theo qu)- dinh tni Thong ru s0 2-+-V2009/TT-BTC ng,-l)31/1212009 cua B() T<ii chinh.

CONG TY CP THEP v ..\.co KHi V.~T L1~U x ..\Y Dl/NG H,..\I PHONG Bao do tai chinhs6 118 duong Ha N9i. p.Thuong LY. q.Horig Bang. H<ii Phong narn tai ch inh k~t thLIC ngay 3 1/121:2013

Tuyel/ bb vd ~i~c tuiin tlt u Clllull1 m{I'C Ad totut VII Cld dO Ad toan

Cong ty da ap dung de Chuan muc k~ roan Viet Narn Y:1 cac van ban huong ddn Chuan muc doNha nucc cia ban hanh. Cac baa do rai chinh dLrC,Klap va trinh bay theo dung rnoi quy dinh cuatung ehudn rnuc. thong tu huong clan thuc hien chuan muc va Ch~ dQ k~ toan hien hanh dang apdung.

Hinh thtrc Ai totin tip dung

C6ng ty ap dung hinh thirc k2 toan nhat ky chung.

2.3. Cong Ct.1 tai chinh

Chi nhan ban &iu

Tai san tai chinh

Ta, san tai ehinh cua Cong ty baa gorn tien va cac khoan tuong duong tien, cac khoan phai thukhach hang va phai thu khac. cac khoan cho vay, cac khoan dau nr ngan han va deli han. T ai thoidi~1ll ghi nhan ban dau, tai san tai ehinh duoc xac dinh theo gia rnua/chi phi phat hanh cQng cac chiphi phat sinh khac lien quan true ti~p d~n viec rnua, phat hanh tai san tai chinh do.

NQ" phai tra Uti chinh

NQ" phai tra tai chinh cua C6ng ty bao g6m cac khoan vay, cac khoan phai tra nguo: ban va phaitra khac, chi phi phai tra. Tai tho'i diem ghi nhan Ifrn dau, cac khoan no phai tra tai chinh duoc xucdinh theo gi,l phat hanh cong cac chi phi phat sinh lien quart tnrc tiep d~n viec phat hanh no phaitra rai chinh do.

GiLL tri .1([11 glli nhdn ban clc1u

Hi~n tai chua co cac quy dinh v~ danh gi~ll~i corig cu tai ehinh sau ghi nhan ban dfru.

2A. Ti~n va cac khoan turmg dirong ti~n

Tien va cac khoan tuong duong tien bao g6m ti~n mat tai quy. tien gui ngdn hang, cac khoan dautu ng5.n han co tho: gian dao han khong qU{1 03 thang. co tinh thanh khoan cao, eo kha nangchuyen doi de dang thanh cac luong ti0n xac dinh va khong co nhieu rui ro trong chuyen J6ithanh tien.

2.5. Cac khoan phai thu

Cac khoan phai thu duoc trinh bay tren Bao do tai chinh thee gi:i tr] ghi so de khoan phai thukhach hang va phai thu khac sau khi tnr di de khoan du phong dU\K lap cho C~ICkhoan no phaithu kho doi.

Du phong no phai ihu kho do: duoc trich l~lp cho tLrng khoun phai thu kho d6i din cu V:10 tuoi noqua han cua cac khoan no hoac du kien rnuc ton that co thexay fa.

2.6. Hang t6n kho

H(lI1g ton kho duoc tinh rhea gia goc. Truong hop gij tr] ihuan co the thuc hien duoc thap hen giag6c thi phai tinh theo gi<l tri thuan eo th~ thuc hien duoc. Gia goc hang ton kho baa gom chi phimua, chi phi ch0 bien \:.1 cac chi phi lien quem true tiep khac phat sinh d0 co duoc hang ton kho odia diem va trang thai hien tai.

Gia tr] hang ton kho duoc xac dinh theo phuong phap binh quan gia quyen.

Hang ton kho dU\K hach loan theo phuorig phap k0 khai thuong XU) en.

1.7. T:1i sari c6 dinh \,:1 kh:1u hao tai sun c6 djn h

Tai san co dinh hUTI hinh dLfQ"Cghi nhan theo gia goc. Trong qua rrinh slr J~lI1g, tai san e6 dinh huuhinh duoc ghi nhar: theo nguyen gia. hao mon lu5' k0 V:1 gia tr] con lai.

10

CONG TV CP THEP \"..\ CO KI-I i v.~\T LlI;:U .'(,.\Y DI/NG 1-1,\\PHO.'iG Bao c.io tai chinh

So II S duong Hit NQi, p,ThLfqng L), q.Hong Bang, Hai Phung nam tai chinh ket rhuc ngily:; 1,1 :220 lJ--~--~------~------------------=~------------

Khfru hao dLJ'Q:Ctrich thee phuong phap duong thang. Thoi gian khclu hao duoc uoc tinh nhir sau:

Nha cua. v~t ki~n true

May moc. thiet b]

07-20 narn

07 narn

Phuong tien van tai

Thi~t bi van phong

07 narn

03-05 narn

TlJ' thang 612013 C6ng ty da thuc hien thay doi chinh sach k~ toan uoi voi ta: san co dinh va kh511hao TSCD theo huong dan tai Thong tLI' so -+5120 13/TT-BTC ngay 25/-+12013 cua BO Tai chinhhuorig dan che d0 quan I). sCI'dung va trich khau hao TSCf), cu th~ nhu sau:

Nguyen gia toi thieu cua tai s•.in co dinh tang tu 10 trieu d6ng len 30 trieu dong. Doi voinhirng tai san eo djnh truoc day kh6ng rhea man dieu kien nay thi gia tr] eon lai dLJ'qCdieu chinhsang Chi phi tra truce ngiin han va phan bo vao chi phi sari :-.:uAt kinh doanh trong thoi han 1 namUli chinh

2.8. Cac khoan dflll tu tai chinh

Khoan dfiu tLI' vao cong ty lien doanh ducc k~ roan thee phuong phap gia goc. Khoan von g6p liendoanh khong dieu chinh theo thay doi cua phan so hCw cua cong ty trong tai san thuan cua c6ng t)

lien doanh. 8L10 cao K~t qua hoat dong kinh doanh cua Cong ty ph •.in •.inh khoan thu nhap dLJ'qCchia tu loi nhuan thuan luy k~ cua Cong ty lien doanh phat sinh sau khi gop von lien doanh.

2.9. Chi phi cti vay

Chi phi di vay dLH!,C ghi nhan via chi phi san xudt, kinh doanh trong ky khi phat sinh. tnr chi phidi vay lien quan true tiep den viec (lc~lI tu xay d~rng hoac san xliAt tai san do' dung duoc tinh VJO

gin tr] CLIJ rai san d6 (ULI'Q'Cvon hoa) khi co ULI C:IC di~u kien qUJ dinh trong Chuan rnuc K~ toanYi~t Naill s6 16 "Chi ph: di vay".

2. 1o. Chi phi t rii t rutrc

C{lC chi phi tra truoc chi lien quan den chi phi san xua: k inh doanh CLIll m\?t narn tili chinh hoacmot chu ky kinh doanh ducc ghi nhan la chi phi tra truoc ngin hnn va duoc unh V<"1O chi phi sun.\u5t k inh doanh trorig narn t •.ti chinh.

Cac chi phi da phat sinh trong narn tai chinh nhung lien quart den ket qua hoat dong san xuat k inhdoanh cua nhi~u nien ue) ke toan c1LJ'Q'chach roan vao chi phi tra truce dai han LI~ phan b6 d<.ln vaoket qua heat dong kinh doanh trorig cac nien do k0 roan sau.

Viec tinh va phan bo chi phi tra truce da: han V~IO chi phi san xuat kinh doanh tung ky hach to<111duoc can cir vao tinh chat. mire uQ tung loa: chi phi de chon phuong phap va lieu thuc phan bohop I), Chi phi tra truce duoc phan b6 ddn vao chi phi san ,\LtAt kinh doanh then phuong phapduong thang.

2.11. Chi phi phai trii

Cac khoan chi phi thuc te chua phat sinh nhung duoc trich truce vao chi phi san XUCll. kinh doanhtrong ky d0 darn bao khi chi phi phat sinh thuc te khong gu) dot bien cho chi phi san XLlL1tkinhdoanh tren CO" so' dam bao nguyer: tic phu hop giCl'a doanh thu va chi phi, Khi de chi phi do phatsinh. n~u co chenh lech voi so uti trich, ke roan ti0n hanh ghi bo sung hoac ghi giarn chi phi tuorigLrng voi phan chenh lech.

2.l2. V6n chu so lnru

Yon Jelu tu cua chu so hCI'lI duoc ghi nhan theo s6 von thuc g6p cua chu so huu.

Lei nhuan sau thue chua phdn phoi la so loi nhuan nr cac hoar dt)ng cua doanh nghiep SJU khi trir(-) cac ~hoiln dieu chinh do ap d~ll1g hoi t6 thay doi chinh Sikh ke loin va uieu chinh hoi t6 sai sottrQng yell eLta cae n5m tnl'O'c,

II

---=-8905:+-«:'~GTY'EM HCru, ,OAN',<heiHAT,-~Tl'~:-;;-~

L

CQ,\iG TV CP TH EPVA co KH j v).T L1~L .\:..\ Y Dl/~G H..\I PHO:\G Buo do rai chinh

So 118 dLrang Ha N(Ji. p.ThLrqng L~. q.Hong Bang. Hai Phung nam [ai chinh ker thuc nga> 31'12;2013--~--~------~-------------------~~------------

2.13. Chi nhan doanh thu

Dounlt th u hoat dl)ng Uti chinh

Doanh thu phat sinh tu tien lai. Iqi nhuan duoc chia duoc ghi nhan khi thoa man dong rkJi ha: (2) dieukien sau:

- C6 kha nanu thu duoc loi ich kinh t~ nr ciao dich do::;, .. ::;,.

- Doanh thu dLJ'()'Cxac dinh nrong d6i chac chan.

2.1~. Chi nh.)n chi phi Uti chinh

Cac khoan chi phi duoc ghi nhan vao chi phi tai chrnh gorn:

- Chi phi di vay von:

Khoan tren duoc ghi nhan theo tong so ph at sinh trong kY. kh6ng bu tnr voi doanh thu hoar dongtai chinh.

2.15. C{IC khoan thue

Thurl hien hunh

Tai san thue vi cac khoan thu~ phai nop cho narn hien hanh va cac nam truoc duoc xac dinh bangso tien du h.i~n phai IlQP cho (hoac duuc thu hdi nr) co quail thue. dun trcn de mire thue suat vicac ILl~1tthue co hi~u luc den ngJ) k~[ thuc I-..yk~ tOL11lnarn.

2.16. Cac ben lien quan

Cac ben duoc eoi Ii lien quan Il~U co kha nang kiem soar hoac co anh huong clang ke d0i voiCong ty trong viec ra quyet dinh cac chinh sach tii chinh V[l heat dQng hoac co chung cacthanh vien quan Iy ChLI chot voi cong ty . Theo do:

Tong cong ty dau nr vi kinh doanh von nha nuoc. co dong chiern 89% von dieu I~. duoceoi Ii ben lien quun cua eong ty:

C6ng t) cr thep Vi~l Nhat. co dong chien ILf<.TC.duoc coi la ben lien quart cua Corig ty :Corig ty thep VSC-POSCO. cong t) lien doanh. duoc coi la ben lien quan cua Cong ty:

Cac thanh vien HQi ct6ng quan tri V:1Ban gi.irn doc duoc coi 1:1ben lien quart cua Cong ty.

Thong tin voi cac ben lien quan ducc trinh bay tai thuyet m inh 5621.

12

CONG TY CP THEP VA co KHi VAT L1~L: x ..\Y Dl/NG HAl PHONGnarn tai chinh ket thuc ngay 31/121'20 i 3

Bao I:3U tai chinhs6 118 duong H,'! N(>i, P Thuong LY. Q. Hong Bang. Hai Phong

S6 cu6i ruim S6 c1,'lU narn

VND VND

5.120.000.000 2.720.000.00061.288 6.085.91 1

16.076.608 11.688.942530.900

25.264.506

5.136.668.796 2.763.039.359 42(

S5 cu5i narn S6 c15II nam ~TR KJVND VND ,TIJ

233.406.791 235.417.244 --S', ,1.515.599.333 1.515.599.333 '" 1-G'

~

3 . TlEN VA CAc KHOA.:\' TUONG f)UONG TIENs6 cu5i nam

tu» l1l{if

Tiill gld IIg1111Ittlllg

Ngan hang TMCP A Chau - CN Hai Phong

C<)J1g

VND9.397.j]71.954.7441.95-111-1

11.352.271

4 . CAC KHOAN PH,.\l THU NGAN Hi~N KHA.C

Loi nhuan nr heat dong lien doanh (VSC-POSCO) theoBien ban h9P 56 40INQ-VPS ngay 18/3/2013

Ti~n BHXH nop thua cho co quan BHXHThu ti~n BHXH cua cac ca nhan dong tu tucPhai thu thue TNCN cua NLE)Phai thu khac

C<)J1g

5 . HANG TON KHO

Nguyen lieu, vat lieuC6ng cu, dung cuChi phi san xuat kinh doanh do dangThanh pharnHang hoaHang glri di banD(/' pit 011;;gililll gili Illlllg tOil klio (*)

Die phong giant gici nguyen lieu, vd! 1i~1I

Du phong giam gia cong ql dung cu 16n kho

CQng

(1.679.006.124)(233.-106.791)

(U-I5.599.]]])

70.000.000

6 . TAl SAN CO f)!NH HO'U HJNH

7 . CHI PHi XA Y DI/NG CO BAN 06 DANG

Chi ti~t phu I\IC 1 trang 20

se cu6i njim

VND

Xay d~rng CO' ban do: dang

Chi phi sua chiia day [ruY~11can thep hinh (*)

478.737.000

478.737.000

478.737.000C<)!lg

S5 c1AtI narnVND

122.389.56519.951.49519.951.495

142.341. 060

1.75 U1I6.577

S5 c15u namVND

478.737.000

478.737.000

478.737.000

(*): Khoan chi phi sua chira day truyen can thep hinh voi Trung tam ung dung khoa hoc c6ng nghe va rnoi truong(Trung tarn) chira co day du chung nr giao dich theo quy dinh.

13

CONG TY CP THEP V.'\ co KHi vAT LI(~U XA Y Ol/NG HAl PHONG B,lO do tai ch in h

S6 I 18 dLl'cmgHa I Oi, P. ThLl'Q'ng LY. Q. H6ng Bang. Hai Phong nam Uti chlnh ~€I thue ngay 3 111212013

8 . f)c\U TU' VAO CONG TY LIEN KET, LIEN DOANHS6 cU6i njirn S6 u5u niim

Cong ty thep VSC-POSCO (*)VND

42.352.200.000 42.352.200.000VND

42.352.200.000 42.352.200.000

Theo Quyet dinh 488/TTg ngay 12/911994 cua Thu tuong Chinh phu v~ viec eho Xi nghiep ca khi V?t lieu xfiy(*) dung thue oAt d~ gop von lien doanh voi nuoc ngoai tai V?t Cach, thanh pho Hai Phong.

Gop v6n lien doanh bang gia trj quyen str dung dAt theo HQ'p dong thue dit 56 08/HD/TD ngay 05112/200 I,thai han thue oAt Iii 25 nam k~ tir ngay 20/0211995. Gia tr] quyen SLI' dung oAt gop lien doanh ducch xac dinh la2.700.000 USD then Bien ban xac dinh v6n NSNN ngay 06/02/2002 cua Co quan quan ly nha ruroc, chiern16% tren tong v6n gop cua cac ben rham gia lien doanh.Giiy phep dAu HI' lien doanh 56 769/GP ngay 18/0111994 cua Uy ban nha nuoc v~ hop tac dAu tu, GiAy phepdi~u chinh s6 769/G PDC3 ngay 21/61200 I cua Bo tnrong Bo k~ hoach va dftu tu.

9 . YAY VA NC) NGAN H~N

Yay ng~1l han

Yay d6i tuong khacCong ty CP thep Vi~t Nhii: (*)

56 cu6i narn 56 anu niimVND VND

2.693.731.369 4.479.908.739

2.693,731.369 4.479.908.7392.693.731.369 -/..J79.90S. 739

2.693.731.369 4.479.908.739CQng

(*)

HQ'Pd6ng yay 56 20 II/HASCOM ngay 12/8/20 II, S6 tien yay: 8 ty dong, M\IC dich SCI dung: tra no Ngan hangcong rlurong Ngo Quyen Hai Phong, Uii suAt yay: then lai suAt ngfin hang tai tung thai di~ll1. Trong nam Congty sfr dung 15i suat cho yay elm Ngan hang TMCP An Binh - Chi nhanh Hai Phong .

"l

10 . THUE VA CAC PHAI NOP NHA NU'OC56 cU6i niim S6 utili niim

VND VNDTi~n thue dAt nam 20 I I 1.267.356.000 1.267.356.000Ti~n thue dAt narn 2012 1.920.049.000 1.920.049.000Ti~n thue dAt narn 2013 1.916.927.029

Thu~ dAt phi nong ngh iep narn 2012 va 20 I:i 76.802.000Thu~ TNCN 530.900Thu~ GTGT 27.351.238

COllo 5.209.016.167 3.1870405.000• I:>

II . CHI PHi PHc\1 TRAS5 eu5i niirn S6 c15u n.im

VND VND

Phi kiern roan 72.000.000 50.000.000

Ti~n dien, nuoc, cuoc vien thong 4.570.056 7.483.153

Chi phi 15i yay 331.049.449 512.226.737

Lai cham nop scrc 221.988.331

COil" 629.607.836 569.709.890• I:>

14

CONG TY CI' THI£P Vt\ CO KHi v.yr LIl~U X,,\Y Dt/NC H.·\{ 1'I1{);'IIG B:I(j C:IO t:li chiuhS6 118 du&ng IHI N¢i, P. Thw,mg Ly, Q. Ilt\ng Bang, fLii Phong n;'1m l~ji chinh kjt IllllC ngay 311l2/20! 3

sa cuf>i ui1m

Kinh phi cong doan

Phai tra v2 et) pldn hoaCong ty thep VSC·POSCOGhi thu BHXH 2'Yo ngay 31/12/2012

Phai tra NLD ti2n bao hi~m ;-<:,1htJi

VNDJ 9.171.970

1.621.832.5571.200.000.000

252.620

C(Jug :2.841.257.1-4- 7

13 . V()N CHi] SCJ HO'UII . Bang lltii ('MJu hiJII d(mg ctia l'iJll dill .wi' luiu

vAn d:lu ur cuaCSH

L(;ri IIhu~1I clura phauphbi

YND VND

S(1 d U' dtHl rni 1\1 tnr6'cLai!(lo) irong !lam truce

$11du tutii nilm lru'6'c

69.S()O.OOO.OOO (26.590.910.195)(2.123.542.335)

69.500.000.000- -- (28.71':A62.530).

L<1i/(l 6) trong n[1I11nay (56) .209.720)

S& drr C1H~i niitn nay (29.277.672.250)69.500.000.000

b . Chi rih vbll c[(ill Ill' cua clui StJ'/rii'u

VND[0.896.150

1.62 !.832.557

1.100.000.0001.898.820

2.834.627.527

Conn. '"

VND

42.909.079.805(2.123.5"'2.335)

.to.785.537"'70.; TV

(56J.2()<).nO)

.to.222.327.750

Ve)fl c6 dong uha nuoc

V,~nc() dong cua nha d5.u tu chi0n !tH7C -

C61lg ty CP thep Viet NhatVon c6 dong cua en nhan

VND61.940.000.000

T)'I~ s6 a.1u n;1111 _2yl~fXJ VND 'v..

89't" 61.940.000.000 89%

6.787.000.000773.000.000

69.500.000.000Ciino. "

10% 6737.000.0001'% 773.000.000

lOW}'" 6?500.000.000

c . Ctic Kitto tlich Pt? will vth Cli<: clui S()' Iuiu WI p/uill pIli}; (,I) III'C, cltiu I{fi lilli/fill

S6 cuDi nii mVND

V()n diu (If cua chu sa hfruh;n glJP ddu ruunVI;fI grip L'lI(ii ndm

C'() urc, loi nhuan cia chia

M. 50t). (JOO.ooo69. 500. O()O. (Jot)

S6 eutH Il,im

tl . of plliGll

36 hrong d phieu dang ky phat hanh

Sl\ !lrqng c() phi6u da ban ra c6ng Chlll1gcd phiJu pJuj thling

S6 urong c6 phi~u dWK rnua lai

S0 lirong C(\ phi0u dang luu hauhcd phiJu phi) th6ng

M911h gi{1 c5 phieu dang luu hanh: !0.000 dong

V~D

6.950.0006.950.0006.950.00(}

6.950.000

6.950. 000

15

10",;,

100%

S6 (ffiu niirn

Vi'll)

69. 500. OO(). ()()(}

69. 5()O. 000. ()()()

V;'II[)

6.950.0006.950.0006. 95U. O{)O

6.950.0006. 950. OO()

\,1 ,DO.\l\i1! ruu HO,~T I)():\G T.\l cntxnJIIll nay

LJi ti~n gl:ri

C0 urc, lei nhuJn diroc cilia

CQllg

VND713,216

5.120.000.000

3,120.713.216

Nam lIay

Ti~n cho thue rn?t b;lng

Ti~11di~n. ruroc "jot

Chcl1h I~chBIIXI I

COng

VND486.418.182115.505.131

601.923.313

16 . CHI PHi KllAc

Niim nay

Ti~n di¢n. nuoc k iot

Chi phi khCtu hao :VIMTB trong qua trinh ngirng san xuatChi phi khac

VND8·.J.025.051

672.378.4g4

25.573.792

COil". '" 781.977.327

17 . C()NG cu TAl ell iNHCac loai c~)ngCV lai chinh cua Cong ty

31i12U))]

tHo do tili chinh

Niim trurreVNI)

3.681.1485.920.000.000

S.923.68! .148

Niim tru'O'cVND

381.818.18084.5! ! .87632.696.279

499.026.335

V. D107.861.753

3.585.088.298

3.692. ()50.0SI

01/0112013n u:J) II1mg

VNDGi:i g(1cVND

Du' [lhbllg

VNDTtii s:in i:li ch inhTi~n vi cac khoan nrong dirong tienPhai thu khach hang, phai thu khac

11.352.271

6.690.242.196 (1.419.950.000)

6.701.59-1.467 (1.419.950.000)

1·Q.34 1.0604.255.745.359 (1.357612AOO)

~.398.086.4 19 (I.J:'i7.612AllO)

J 1112/20 IJ

Gili tl'! 51) k~ toan

VNDN<,f ph;'li tni tili chlnh

Vay V~lIlV

I'h:ii tra nglI'Ji ban, phai tra khacChi phi phai tr:'l

2.693.73 1.3693.852.634.029

629.607.83(:

COng 7.17S.973.23.t

16

0110 112013VND

4.479.908,739

3.8-16.00-1.409569.709.890

8.895.613.038

LrHo <'::10 tili chinh

mun tai chinh kCf thllC ng;iy J 1; 12:::0 l3

'rat san tji chinh va nq phai ira tai clunh chua duoc danh gia lai theo gi{l lq hop Iy tai ngay k~1 link ni~n d«l k~roan do Thong HI .21tJ;2()09 TT-B rc v{t C~IC quv dinh hien hanh :':\1 du trinh bay 13{10 do telichinh va thuye;mirth thong tin dOl HII c\Jtlg ql tui chinh nhung kh'-)flg dua ra cac lm(rng d}n nrong duong cho viec danh gia ,aghi nhan gia tr! hop Iy cua cac tai san tai chinh va no phai tra lid chinh. ngoai tnr cac I<hO,1ntnch IslP d\f phongnq phai thu \.;11,') doi va du phong giam gt(1 cac khoan d:111ur chung khoan Ja duoc neu chi ti~t tai cac 'rhuyJt

minh lien quan.

Quail Iy ru] ro t£ti chinh

Rlli ro tai chinh cua Cong ty bao g~)(n rui ro tin dung va rut ro thanh khoan. C6ng ty da xay dung hG thong kiemsoat nharn dam ban sv can bang (J l11Lr('hop I~ giira chi phi rui ro phat sinh va chi phi quan ly rui roo Ban Giamd6c C6ng ty eo trach nhiem theo doi qUj trinh qU{\I1 Iy rlli ro dJ dam bao 51! can bfmg h.rp l)i gilra rui ro va kiem

soat rui ro

Ru! ru tin dyltg

RLIl ro tin dung iii rui ro ma m()[ ben tham gia trong 1ll0t clHlg cu till chinh hoac hop dong khong C(') kha nangthirc hien duoc nghia vu cua minh daB den t()n thelr ve tai chinh cua C6ng ty. C6ng ty co cue rui ro tin dung nrhO~H dong san xuat kinh doanh (chu y0u \6i de khoan phai thu khach hang) viI hoar d(mg t5j chinh (baa g<\m

ti~n gut ngan hang)

Tir 1 flam tr()',\uong-----

Trcn I niirn d~n 5niim

Tren 5 niim

V.~D VND V;'\/l} VNf)

T:}i ngilY 31Jl2/20U

Ti~n va de khoan

urong duong tien

Phai thu khach hang.phai thu khac

11.352.271 11.352.271

6J)90 .2·12,1116 6NIO.242.196

Ct)ng 6.701.59 ..•...t67 6.70 1.59-lA6 7

T\li !lg:lY l)lf01/20lJri~n va cac khoanurong duong lien

Phai thu khach hang,phai thu khac

1·t:::.3-l1.060 1-l2.34 L060

4.255.7-l5.359 4.255.7-.t5.359

4.J98J186..t 19·U9S.086A 19

HIli ro thunh k/UNIII

Rui ro thanh khoan lu rui ro Cong ty g(ip kh6 khan khi thirc [lien cac nghia vu rai chinh do ihieu v[m. Rui rothanh khoan ..:tJ3 C6ng lj chu jeU phat sinh nr vice de (~lisan tai chinh V£1 nu pllai tra tiii chmh co cac lhiyj diem

dao han khac nhau.

Thoi han thanh loan cua cac khoan nq phai tra tai clunh dua tren cac khoan thanh toan dir kien theo hop dong(tren en ;,l1 d(Hlg ticn cua de khoan goc) nhu S:lU

17

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xuongTren I lIam u~n 5

Il.i IIITren 5 n.irn C(Jog

Tir I 11:1111 trn'

V:'-;D VNI) V:\IJ VND1\li ngay 31112/201}

Yay va no

Phai tra nguci ban,phai lr~ikhacChi phi phai tra

2.693.731.369 1.693.731.369

3.852.634.029629.607.836

3.852.634.029629.607.336

7.175.973.234

Tir 1 H.11l1 iro'xu(}ng

Trcn I niirn d~n 5niim

Trcn 5 flam C(Jng

VND VND V:'-ID VNI)T'.li lI~;ly 3111112011

Yay va i19'

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4.479.90lU39 4.479.908.739

3.846.004.409569.709.890

3.846.00"1.409569.709.890

8.895.62.3.038 ~Ul95.623.038

Cong ty d10 r~llg nnrc d<) r?p trung I'lli ro d6i voi viec tra no hi cao. C6ng ty khong C\) k/ui nang thanh toan cackhoun n(1 d0n 11\111nr dong tj~1l tir hoat J(ing kinh doanh va tj~n thu ur cac tai san rai chinh dao hun.

[8 . TIl():'-IG TIN KII"\CThong tin Y0 110,.11 d0ng lien tuc

C6ng ty bi thua l(} nhi~u nam lien t~IC, hoar d0ng san XlI,i1 chinh cua C6ng Iy b] gi~in dean do (h1u nr he tlll\ngImi: moc h.h(mg hj~u qu;} (J.mg rrong giai dO~lI1'11;.IYtlur chua ban giao). NglH~n v0n d~ duy tri 110•.11 (h)ng cuaC6ng ty chu y0u duu vao lai duoc chia llf hoat J('ng lien doanh. Theo Bien ban hop h~}id[mg quail tr] s,~ l81I3[3-II DQT ng~iy27 62013 thi trong rh6'j gian toi Cong ty sc 16 clurc thanh Iy toan bi) may moc thj~t bi d2 thu h(1ivon vii thanh roan c('mg no. :-.JlIUllg v;lt} t.l~ nay cho th,;y kha nang hoar dQng lien tuc cua C(mg ty I,) khong chacchan. Iuy nhien, bao cao I;i.i chinh cuu Cong ty ducc l~lp tren gia djnh hoat dong lien tuc cua Cong ty van duocduy trio

Khong co W ki4n trong y0u nao xay ra sau ng,:l) k0t thuc ky k~ toan nam doi hoi phai dU'(1C di0u chinh hay congb\) tr":n [){10 do I{!i ct. in h nay.

19 . i\!lUNG St/ KH~~ PIlAT SINH S,\U ~cA Y KE.T THUC KY KE TO:\~ Nt\i\I

20 . NGHlfp vu VA S() 1){"vCJI C\C Bf:N L1E:\ (lCA~Trong niim ((lllg ty d:l ('()de giao did} voi cue b.}ll lien quan nhu S<lU:

N;lm lOIJ

N(}i dUllg nghi~p VI}

O;ng t.l' thep VSC-}'OS'CONh,ln liit li":n doanh

CiJng ty CP thep ~ifl ,\lid(

Tra ti0n yay ng5n 11\10

Tra liii vay ng~n han

VND

, ;lm2012VND

2,720.000.000 3.200.0ll0.000

1.786.177.370

713.822.630

2.474.317.607

1.225.682.393

IS

Bao r:lo r£d ch inh$& I i3 dw':rng Hi N~)i, P. Thlfqng L}, Q. fil\ng fhll1g. Hai Phong nam lai chinh k~t Ihl!C ngay J f /12.20 l3

s(~du \0'1 de ben lien quan t:"ti ng:'!., I;,~t thuc ky Id toau nam nhir san:

31/1212013

VN£)JII12!20L!

VNDPltai thu

C6ng ty thep YSC-POSCO

Phai traCong !y thcp YSC-POSCO

Cong t} CP thep Yi~t ~h(lt

5.120.000.000 2.720.000.000

1.200.000.000

3.024.780.8131.200.000.0004.992.lJ5A 76

Giao dich voi de ben lien quan khac nhu sau:

Nam 2013 Nitm 20ll

Thu nhap elm BGD va HDQT

21 . so LJ€:() SO SANU

VN[)270.377.000

VND239.783.600

s(\ li~u so sanh Iii s6 li~u tren Bao do t:li chinh cho nam tai chinh kef thuc ngay 31! 12/20 12 dil (lLrqc kiJm {min.

Nglfcri I~p bi~n

I. , Lf: TflA:'IJH MAl

19

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Ihio C}IO lai chinh

nam tai chinh k6t thuc ngay 31/1212013

I'II~j i.uc I: TAl ":>:\1'\C() {)!:'-III II[J'U BINII

NIl;1cun, \'~t ki~ntrue

1\1:\)' ruoc, thi~1 hi I'hu'o'ng lj~n n}n tai,TB tru)~n <I:1n

Thi~t b], d~Jllg Ct.1

quiln IyVND \'1'\0 VNt) \'ND

Nguyen gill

~(\ du djll 11:1[1)

SC) rang trong namsf) giam trong nam(,j,illl ,lieo IT-I5

12.70·L933.675 29.97'l.t)72.6-l2 561.589. !S)O 16iUDS.119..57.257.282 56,179.209 16X,83!U 19

)'7 25~ 282 56 J "y 209 16S.83S 1 Ji)

12.6-17.676.393 29.923.7t)J.-UJ 56.\.589.190:-,t, dir {'IH~inl\m

c. i;\ t r] hao men liiy I,~

S() dir dati flam 563.51;;<).1907.2·16.282A()U 29,9·\X.X2X. lfll

29. 70:'i. 709

I68JUIU 19

So lilIl~ 1rong nam

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~(.)giam trnng nam

Gunu tlu:« rr-l5

T21.55{).X2.-)~2j 550x35 21) ~(}5. 70Y

)·L7-l0.3775·U<}9489 16~.S3g.119

168.838 !19-'./. "1)9 -ISY 5./ "'-10 37~

S6 dtr l'ui>i nam 29.923.793.-03 S63.SR9.1907.9 J3.()39. 796

Ci.l tr] con h)i

I ~liIlga) d:lU Dam

-1,.1i ngay CI1(3i nam

QS8.651.215 31.144.541

-1.73·t636.597

N[:lIyCIl gi(i 'lS( 'D L'udi nam ch.r thanh I)" (")

NgUl\;1/ gui ,]S( 'f) L~if(ji nam d/i \/I(jll h;lv hct nhuug ('£in con \It till/If;

C~)ng

VND

-13.-117.333.626

282.27-1.610

282.27·t6 ({J

43.U5.051J.() 1(I

37.927.S37.l'l70

751.262.5J-t

751.262.53-l

27RJ77.9S5

178.377. Wi5

38AOO.-l22.-t 19

SARt). 795.756

-1.734.636.597

'29 9'23. ~y.1 ·133

32.2Y5-11.'> ·128

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