BCTC Vinamilk 2011 Conso VN Audited

8/2/2019 BCTC Vinamilk 2011 Conso VN Audited

1/50

CNG TY C PHN SA VIT NAM

BO CO TI CHNH HP NHTCHO NM TI CHNH KT THC NGY 31 THNG 12 NM 2011


2/50


BO CO TI CHNH HP NHTCHO NM TI CHNH KT THC NGY 31 THNG 12 NM 2011

NI DUNG TRANG

Thng tin v doanh nghip 1

Bo co ca Ban iu hnh 2

Bo co Kim ton 3

Bng cn i k ton hp nht (Mu s B 01 DN/HN) 5

Bo co kt qu hot ng kinh doanh hp nht (Mu s B 02 DN/HN) 8

Bo co lu chuyn tin t hp nht (Mu s B 03 DN/HN) 10

Thuyt minh bo co ti chnh hp nht (Mu s B 09 DN/HN) 11


3/50


1

THNG TIN V DOANH NGHIP

Giy php ng k kinh doanh S 4103001932 ngy 20 thng 11 nm 2003 do S K hoch vu t Thnh ph H Ch Minh cp.

Giy php ng k Kinh doanh c iu chnh nhiu ln v Giyphp ng k Kinh Doanh gn nht s 0300588569 ngy 30 thng 11nm 2011 do S K hoch v u t TP. H Ch Minh cp.

Hi ng Qun tr B Mai Kiu Lin Ch tchng Hong Nguyn Hc Thnh vinB Ng Th Thu Trang Thnh vin

ng Wang Eng Chin Thnh vinng L Anh Minh Thnh vin

Ban iu hnh B Mai Kiu Lin Tng Gim cB Nguyn Th Thanh Ha Gim c iu hnh Chui Cung ngB Nguyn Th Nh Hng Gim c iu hnh

Pht trin Vng Nguyn liuB Ng Th Thu Trang Gim c iu hnh Ti chnhng Trn Minh Vn Gim c iu hnh D nng Nguyn Quc Khnh Quyn Gim c iu hnh

Sn xut v Pht trin Sn phm

B Nguyn Hu Ngc Trn Quyn Gim c iu hnh Tip thng Phm Ph Tun Quyn Gim c iu hnh Kinh doanh

Ngi i din theo php lut B Mai Kiu Lin Tng Gim c

Tr s chnh 10, Tn Tro, Phng Tn Ph, Qun 7, TP. H Ch Minh, Vit Nam

Kim ton vin Cng ty TNHH PricewaterhouseCoopers (Vit Nam)


4/50


5/50

PricewaterhouseCoopers (VietnVietnamT: +84 (8)38230796, F:+84 (8)

BO CO KIM TON C

Chng ti ki m ton cc bv cc cng ty con (gi chungthng 2 nm 2012. Cc bongy 31 thng 12 nm 2011,t hp nht ca nm ti chnbao g m cc chnh sch k t

Trch nhim ca Ban iu

Ban iu hnh chu trch nhicc Chu n mc K ton Vitnc CHXHCN Vit Nam. Trni b lin quan ti vic sonchnh hp nht khng b sai psch k ton thch hp; v th

Trch nhim ca Kim ton

Trch nhim ca chng ti lton ca chng ti. Chng tNam. Cc chun mc yhoch v thc hin vic ki mnht c sai phm trng yu h

Cuc kim ton bao gm vicliu v thuyt minh trong ccthuc vo xt on ca ki mbo co ti chnh hp nht dthng kim sot ni b lin qnht thit lp cc th tc kra ki n v tnh hu hiu canh gi tnh thch hp ca cton m Ban iu hnh thhp nht.

Chng ti tin r ng cc b ng c

kim ton.

3

m) Ltd., 4thFloor, Saigon Tower, 29 Le Duan Street,

8251947, www.pwc.com/vietnam

LP GI CC C NG CA CNG TY C

o co ti chnh hp nht ca Cng ty C ph nl Tp on) c Ban iu hnh ca Cng to ti chnh hp nht ny bao gm: bng cn

bo co kt qu hot ng kinh doanh hp nht,kt thc vo ngy nu trn, v thuyt minh bon ch y u t trang 5 n trang 48.

nh i vi cc bo co ti chnh hp nht

m son lp v trnh by hp l cc bo co ti cNam, Ch K ton Vit Nam v cc quy nhch nhim ny bao gm: thit lp, thc hin v dlp v trnh by hp l cc bo co ti chnh hhm trng yu do gian ln hoc sai st; chn lc hin cc c tnh k ton hp l i vi tng

vin

a ra kin v cc bo co ti chnh hp nhti thc hin cng vic ki m ton theo cc Chu

cu chng ti phi tun th cc tiu ch o ton t c s m bo hp l r ng liu cy khng.

thc hin cc th tc ki m ton nh m thu cbo co ti chnh hp nht. Nhng th tc kimton vin, bao gm c vic nh gi cc ri ro sgian ln v sai st. Khi nh gi cc ri ro ,

an ti vic n v son lp v trnh by hp l cim ton thch hp cho tng trng hp, nhngh th ng ki m sot ni b ca n v. Cuc ki

c chnh sch k ton c p dng v tnh hpc hin, cng nh nh gi cch trnh by tng t

hng m chng ti thu c v thch hp

District 1, Ho Chi Minh City,

HN SA VIT NAM

a Vit Nam (Cng ty)ph duyt vo ngy 28i k ton hp nht tibo co lu chuyn tinco ti chnh hp nht

hnh hp nht ny theophp l c lin quan tiuy tr h thng kim sotnh t cc bo co tiv p dng cc chnh

trng hp.

ny cn c vo vic kimn mc Ki m ton Vitngh nghip, lp k

c bo co ti chnh hp

cc b ng chng v cc ston c chn la phi phm trng yu ca ccim ton vin xem xt hc bo co ti chnh hpkhng nhm mc ch am ton cng bao g m vicl ca cc c tnh kh cc bo co ti chnh

lm c s a ra kin


6/50


7/50


5

Mu s B 01 DN/HN

BNG CN I K TON HP NHT

Ti ngy 31 thng 12

M

s TI SN

Thuyt

minh

2011

VN

2010

VN

100 TI SN NGN HN 9.467.682.996.094 5.919.802.789.330

110 Tin v cc khon tng ng tin 3 3.156.515.396.990 613.472.368.080

111 Tin 790.515.396.990 249.472.368.080

112 Cc khon tng ng tin 2.366.000.000.000 364.000.000.000

120 Cc khon u t ti chnh ngn hn 4(a) 736.033.188.192 1.742.259.762.292

121 u t ngn hn 815.277.431.792 1.812.917.431.792

129 D phng gim gi u t ngn hn (79.244.243.600) (70.657.669.500)

130 Cc khon phi thu ngn hn 2.169.205.076.812 1.124.862.162.625

131 Phi thu khch hng 5 1.143.168.467.855 587.457.894.727

132 Tr trc cho ngi bn 795.149.182.591 354.095.973.554

135 Cc khon phi thu khc 6 232.805.433.796 183.904.850.455

139 D phng phi thu ngn hn kh i (1.918.007.430) (596.556.111)

140 Hng tn kho 7 3.272.495.674.110 2.351.354.229.902

141 Hng tn kho 3.277.429.580.780 2.355.487.444.817

149 D phng gim gi hng tn kho (4.933.906.670) (4.133.214.915)

150 Ti sn ngn hn khc 133.433.659.990 87.854.266.431

151 Chi ph tr trc ngn hn 8(a) 56.909.099.519 38.595.473.073

152 Thu Gi tr Gia tng c khu tr 74.772.661.634 16.933.368.421

158 Ti sn ngn hn khc 1.751.898.837 32.325.424.937

Cc thuyt minh t trang 11 n trang 48 l mt phn cu thnh cc bo co ti chnh hp nht ny.


8/50


6

Mu s B 01 DN/HN

BNG CN I K TON HP NHT(tip theo)

Ti ngy 31 thng 12

M s TI SN (tip theo)

Thuyt

minh

2011

VN

2010

VN

200 TI SN DI HN 6.114.988.554.657 4.853.229.506.530

210 Cc khon phi thu di hn - 23.624.693

218 Phi thu di hn khc - 23.624.693

220 Ti sn c nh 5.044.762.028.869 3.428.571.795.589

221 Ti sn c nh hu hnh 9(a) 3.493.628.542.454 2.589.894.051.885

222 Nguyn gi 5.301.826.836.260 4.113.300.629.871

223 Gi tr hao mn ly k (1.808.198.293.806) (1.523.406.577.986)

227 Ti sn c nh v hnh 9(b) 256.046.089.531 173.395.289.975

228 Nguyn gi 383.409.370.867 263.171.406.266

229 Gi tr hao mn ly k (127.363.281.336) (89.776.116.291)

230 Chi ph xy dng c bn d dang 9(c) 1.295.087.396.884 665.282.453.729

240 Bt ng sn u t 10 100.671.287.539 100.817.545.211

241 Nguyn gi 117.666.487.460 104.059.758.223

242 Gi tr hao mn ly k (16.995.199.921) (3.242.213.012)

250 Cc khon u t ti chnh di hn 4(b) 846.713.756.424 1.141.798.415.275

252 u t vo cng ty lin kt, lin doanh 205.418.475.253 214.232.426.023

258 u t di hn khc 783.646.073.800 1.036.146.073.800

259 D phng gim gi u t di hn (142.350.792.629) (108.580.084.548)

260 Li th thng mi 11 15.503.335.522 19.556.808.664

270 Ti sn di hn khc 107.338.146.303 162.461.317.098

271 Chi ph tr trc di hn 8(b) 25.598.314.795 97.740.813.322

272 Ti sn thu thu nhp hon li 12 80.643.411.508 62.865.036.536

278 Ti sn di hn khc 1.096.420.000 1.855.467.240

280 TNG TI SN

15.582.671.550.751

10.773.032.295.860



9/50


10/50


11/50


9

Mu s B 03 DN/HN

BO CO LU CHUYN TIN T HP NHT(Theo phng php gin tip)

Nm ti chnh kt thc ngyM

s

Thuyt

minh

31.12.2011

VN

31.12.2010

VN

LU CHUYN TIN T HOT NG KINH DOANH

01 Li nhun trc thu 4.978.991.895.071 4.251.207.423.608

iu chnh cho cc khon:

02 Khu hao ti sn c nh 9,10 414.590.126.008 290.130.555.884

03 Cc khon d phng 46.246.669.182 (3.794.604.381)

04 L/(li) chnh lch t gi hi oi cha thc hin 23, 25 7.605.774.684 (42.641.420.105)

05 L/(li) t thanh l ti sn c nh 28 22.448.930.471 (334.206.706.014)

05 Thu nhp tin li v c tc 23(b) (492.526.979.114) (275.493.447.654)

05 Li t hot ng u t khc 9.240.144.764 607.464.960

06 Chi ph li vay 25 13.933.130.085 6.171.553.959

08 Li nhun t hot ng kinh doanh trc nhng thay

i vn lu ng 5.000.529.691.151 3.891.980.820.257

09 Tng cc khon phi thu (1.105.678.269.247) (319.291.901.558)

10 Tng hng tn kho (1.021.809.144.291) (1.110.496.793.174)

11 Tng cc khon phi tr 703.897.108.817 367.932.025.243

12 Tng cc chi ph tr trc (28.541.385.553) (14.274.508.242)

13 Tin li vay tr (14.785.659.974) (5.034.090.508)

14 Thu thu nhp doanh nghip np (793.480.641.563) (548.573.466.173)

15 Tin thu khc t hot ng kinh doanh 1.255.501.334 66.404.700.098

16 Tin chi khc cho hot ng kinh doanh (330.218.588.434) (309.872.739.199)

20 Lu chuyn tin thun t hot ng kinh doanh 2.411.168.612.240 2.018.774.046.744

LU CHUYN TIN T HOT NG U T

21 Tin chi mua sm ti sn c nh v xy dng c bn (1.767.206.055.153) (1.432.287.891.422)

22 Tin thu t thanh l, nhng bn ti sn c nh 47.134.169.534 690.015.455.837

23 Tin chi mua tri phiu - (500.000.000.000)

23 Tin chi cho cng ty lin kt vay (18.000.000.000) -

24 Gim tin gi ngn hng c k hn 1.170.408.000.000 619.375.000.000

24 Tin thu t thanh l cc khon u t ngn hn 101.161.512.182 16.773.743.444

25 Tin chi gp vn vo n v khc - (309.567.384.560)

27 Tin thu li cho vay, c tc v li nhun c chia 472.509.194.809 272.639.774.517

30 Lu chuyn tin thun t hot ng u t 6.006.821.372 (643.051.302.184)



12/50


13/50


11

Mu s B 09 DN/HN

THUYT MINH BO CO TI CHNH HP NHTCHO NM TI CHNH KT THC NGY 31 THNG 12 NM 2011

1 C IM HOT NG CA CNG TY

Cng ty C phn Sa Vit Nam (Cng ty hoc Vinamilk) c thnh lp ti nc Cng ha Xhi Ch ngha Vit Nam (Vit Nam hay Nh nc) ban u theo Quyt nh s 420/CNN/TCLDngy 29 thng 4 nm 1993 theo loi hnh doanh nghip Nh nc di s kim sot ca B Cngnghip Vit Nam. Ngy 1 thng 10 nm 2003, Cng ty c c phn ha theo Quyt nh s155/2003/Q-BCN do B Cng nghip cp. Ngy 20 thng 11 nm 2003, Cng ty ng k trthnh mt cng ty c phn hot ng theo Lut Doanh nghip Vit Nam theo Giy php ng kKinh doanh s 4103001932 do S K hoch v u t Thnh ph H Ch Minh cp. Ngy 19 thng1 nm 2006, c phiu ca Cng ty c nim yt trn th trng chng khon Thnh ph H ChMinh theo Giy php Nim yt s 42/UBCK-GPNY do y Ban Chng khon Nh nc cp ngy 28thng 12 nm 2005.

Vo ngy 20 thng 8 nm 2010, S K hoch v u t Thnh ph H Ch Minh ban hnh Giyphp ng k kinh doanh iu chnh s 0300588569 ph duyt gia tng vn c phn ln3.530.721.200 ngn ng Vit Nam.

Vo ngy 19 thng 4 nm 2011, S K hoch v u t Thnh ph H Ch Minh ban hnh Giyphp ng k kinh doanh iu chnh s 0300588569 ph duyt vic chuyn tr s chnh v gia tngvn c phn ln 3.565.706.400 ngn ng Vit Nam.

Vo ngy 23 thng 8 nm 2011, S K hoch v u t Thnh ph H Ch Minh ban hnh Giyphp ng k kinh doanh iu chnh s 0300588569 ph duyt gia tng vn c phn ln3.708.255.500 ngn ng Vit Nam.

Vo ngy 30 thng 11 nm 2011, S K hoch v u t Thnh ph H Ch Minh ban hnh Giy

php ng k kinh doanh iu chnh s 0300588569 ph duyt vic tng thm ngnh ngh kinhdoanh v a im kinh doanh.

Trong thng 12 nm 2011, Cng ty tng vn c phn ln 5.561.147.540 ngn ng Vit Nam bngcch pht hnh c phiu thng cho cc c ng hin hu theo t l 2:1. Vic tng vn ny c ph duyt bi cc cp c thm quyn lin quan. Ti thi im pht hnh bo co ti chnhny, Cng ty cha hon tt vic iu chnh Giy php ng k kinh doanh cho vic gia tng vnny.

Hot ng ch yu ca Cng ty bao gm:

Ch bin, sn xut v kinh doanh cc sn phm t sa, sa u nnh, sa ti, nc giikht, sa hp, sa bt, bt dinh dng v cc sn phm t sa khc;

Kinh doanh thc phm cng ngh, thit b ph tng, vt t, ha cht, nguyn liu; Kinh doanh nh, mi gii, cho thu bt ng sn; Kinh doanh kho, bn bi, kinh doanh vn ti hng bng t v bc xp hng ha; Sn xut, mua bn ru, bia, ung, thc phm ch bin, ch ung, c ph rang-xay-phin-

ha tan;

Sn xut v mua bn bao b, in trn bao b; Sn xut, mua bn sn phm nha; Phng khm a khoa; Chn nui v trng trt; Cc hot ng h tr trng trt nh: cung cp cy trng, hng dn k thut trng trt, thu

hoch cy trng, lm t, ti tiu; Chn nui: cung cp ging vt nui, k thut nui;

Dch v sau thu hoch; X l ht ging nhn ging; v Sn xut bnh t cc loi bt.


14/50


12

Mu s B 09 DN/HN

1 C IM HOT NG CA CNG TY (tip theo)

Cc bo co ti chnh hp nht ca Tp on cho nm ti chnh kt thc ngy 31 thng 12 nm 2011

bao gm bo co ti chnh ca Cng ty v cc cng ty con (gi chung l Tp on) v quyn li caTp on trong cc cng ty lin kt v cc khon vn gp lin doanh c lit k di y:

31.12.2011 31.12.2010

Tn a ch

Quyn

s hu

(%)

Quyn

biu quyt

(%)

Quyn s

hu

(%)

uyn biu

quyt (%)

Cng ty con:

Cng ty TNHH Mt Thnh vin B Sa

Vit Nam

10, Tn Tro, Qun Tn Ph,

TP. H Ch Minh, Vit Nam

100% 100% 100% 100%

Cng ty TNHH Mt Thnh vin Sa

Lam Sn

Khu Cng Nghip L Mn,

Tnh Thanh Ha, Vit Nam

100% 100% 100% 100%

Cng ty TNHH Mt Thnh vin u t

Bt ng sn Quc t

10, Tn Tro, Qun Tn Ph, TP.

H Ch Minh, Vit Nam

100% 100% 100% 100%

Cng ty TNHH Mt Thnh vin Sa

Dielac

9, i l T Do, Khu Cng nghip

Vit Nam Singapore, Thun An,

Bnh Dng

100% 100% 100% 100%

Lin doanh:

D n pht trin ngun

nguyn liu sa ti Vit Nam

X Tu Tra, Huyn n Dng,

Tnh Lm ng, Vit Nam

25% 25% 25% 25%

D n Cn H Horizon - Hp ng

Hp tc Kinh doanh

214 Trn Quang Khi, Qun 1,

TP. H Ch Minh, Vit Nam

24,5% 24,5% 24,5% 24,5%

Cng ty lin kt:

Cng ty C phn Nguyn liu Thc

Phm Chu Si Gn

L C, 9E Khu Cng nghip M

Phc 3, Huyn Bn Ct,

Tnh Bnh Dng, Vit Nam

15,79% 15,79% 20% 20%

Cng ty TNHH Miraka Ta nh c/-Beker

109 Tuwharetoa St, PO Box 1091,

Taupo, New Zealand

19,3% 19,3% 19,3% 19,3%

Ti ngy 31 thng 12 nm 2011, Tp on c 4.638 nhn vin (2010: 4.453 nhn vin).


15/50


13

Mu s B 09 DN/HN

2 CHUN MC V CH K TON P DNG

2.1 C s ca vic son lp cc bo co ti chnh hp nht

Cc bo co ti chnh hp nht ca Tp on c son lp theo cc Chun mc K ton VitNam, Ch K ton Vit Nam v cc quy nh php l c lin quan ti nc CHXHCN Vit Nam.Bo co ti chnh c son tho da theo qui c gi gc.

Cc bo co ti chnh hp nht km theo khng nhm vo vic trnh by tnh hnh ti chnh, kt qukinh doanh v lu chuyn tin t theo cc nguyn tc v thc hnh k ton thng c chp nhn cc nc v cc th ch khc ngoi nc CHXHCN Vit Nam. Cc nguyn tc v thc hnh kton s dng ti nc CHXHCN Vit Nam c th khc vi cc nguyn tc v thng l k ton ticc nc v cc th ch khc.

2.2 Nm ti chnh

Nm ti chnh ca Tp on bt u t ngy 1 thng 1 n ngy 31 thng 12.

2.3 Hp nht bo co

Nm 2011, Cng ty son lp bo co ti chnh hp nht theo Chun mc K ton Vit Nam s 25 Bo co ti chnh hp nht v K ton cc khon u t vo cng ty con.

Cng ty con

Cng ty con l nhng doanh nghip m Tp on c quyn chi phi cc chnh sch ti chnh vhot ng ca doanh nghip, thng i km l vic nm gi hn mt na quyn biu quyt. Stn ti v tnh hu hiu ca quyn biu quyt tim tng ang c thc thi hoc c chuyn is c xem xt khi nh gi liu Tp on c quyn kim sot doanh nghip hay khng. Cng ty

con c hp nht ton b k t ngy quyn kim sot chuyn giao cho Tp on. Vic hpnht chm dt k t lc quyn kim sot khng cn.

Phng php k ton mua c Tp on s dng hch ton vic mua cng ty con. Chi phmua c ghi nhn theo gi tr hp l ca cc ti sn em trao i, cng c vn c pht hnh vcc khon n phi tr pht sinh hoc tha nhn ti ngy din ra vic trao i, cng vi ccchi ph lin quan trc tip n vic mua. Cc ti sn xc nh c, n phi tr v nhng khon ntim tng c tha nhn khi hp nht kinh doanh c xc nh trc ht theo gi tr hp l tingy mua khng k n li ch ca c ng thiu s. Khon vt tri gia chi ph mua so vi phns hu ca bn mua trong gi tr ti sn thun c xem l li th thng mi. Nu phn s hubn mua trong gi tr hp l ti sn thun ln hn chi ph mua, phn chnh lch c ghi nhn ngayvo bo co kt qu hot ng kinh doanh.

Giao dch, cng n v cc khon li, cc khon l cha thc hin pht sinh gia cc cng ty trongcng Tp on c loi tr khi hp nht. Chnh sch k ton ca cng ty con cng thay i nucn thit m bo s nht qun vi chnh sch k ton ang c Tp on p dng.

Nghip v v li ch ca c ng thiu s

Tp on p dng chnh sch cho cc nghip v i vi c ng thiu s ging nh nghip vvi cc bn khng thuc Tp on. Khon li hoc l t vic bn bt c phn cho c ng thius c ghi nhn vo bo co kt qu hot ng kinh doanh. Vic mua c phn t c ngthiu s s to ra li th thng mi, l s chnh lch gia khon tin thanh ton v phn gi trti sn thun th hin trn s sch ca cng ty con.


16/50


14

Mu s B 09 DN/HN

2 CHUN MC V CH K TON P DNG (tip theo)

2.3 Hp nht bo co (tip theo)

Lin doanh v cng ty lin kt

Lin doanh l tha thun bng hp ng ca hai hoc nhiu bn cng thc hin hot ng kinht, m hot ng ny c ng kim sot bi cc bn gp vn lin doanh. Cng ty lin kt l ttc cc cng ty trong Tp on c nh hng ng k nhng khng phi kim sot, thngc th hin thng qua vic nm gi t 20% n 50% quyn biu quyt cng ty . Cc khonu t vo lin doanh v cc cng ty lin kt c hch ton theo phng php vn ch s hu vc ghi nhn ban u theo gi gc. Khon u t ca Tp on vo lin doanh v cng ty lin ktbao gm li th thng mi pht sinh khi u t, tr i nhng khon gim gi ti sn ly k.

Li nhun ca Tp on c chia sau khi u t vo lin doanh v cc cng ty lin kt s cghi nhn vo bo co kt qu hot ng kinh doanh hp nht, v phn chia ca bin ng trong cc

qu d tr sau khi u t vo lin doanh v cc cng ty lin kt s c ghi nhn vo qu d trhp nht. Cc khon thay i ly k sau khi u t vo lin doanh v cc cng ty lin kt ciu chnh vo gi tr ghi s ca khon u t. Khi phn l trong lin doanh lin kt bng hoc vtqu li ch ca Tp on trong lin doanh v cc cng ty lin kt, Tp on s khng ghi nhnkhon l vt tr khi pht sinh ngha v hoc thanh ton h cho lin doanh v cc cng tylin kt.

Cc khon li hay l cha thc hin t cc giao dch ni b gia Tp on vi cc bn lin doanh,lin kt s c loi tr ti mc tng ng vi phn li ch ca Tp on trong cc bn lin doanh,lin kt. Cc chnh sch k ton ca cc bn lin doanh, lin kt c thay i khi cn thit mbo s nht qun vi chnh sch k ton m Tp on p dng.

2.4 S dng cc c tnh k ton

Vic son lp bo co ti chnh ph hp vi cc Chun mc K ton Vit Nam i hi Ban iuhnh phi a ra cc c tnh v gi thit c nh hng n cc s liu v ti sn, n phi tr vvic trnh by cc ti sn v n tim tng ti ngy lp cc bo co ti chnh cng nh cc khondoanh thu, chi ph cho nin ang bo co. Mc d cc c tnh k ton c lp bng tt c shiu bit ca Ban iu hnh, s thc t pht sinh c th khc vi cc c tnh.

2.5 n v tin t s dng trong k ton

n v s dng trong k ton l tin ng Vit Nam v c trnh by trn bo co ti chnh theong Vit Nam.

Cc nghip v pht sinh bng ngoi t c quy i theo t gi p dng vo ngy pht sinh nghip

v. Chnh lch t gi pht sinh t cc nghip v ny c ghi nhn l thu nhp hoc chi ph trongbo co kt qu hot ng kinh doanh.

Ti sn v n phi tr bng tin gc ngoi t ti ngy ca bng cn i k ton c quy i theo tgi bnh qun lin ngn hng Vit Nam p dng vo ngy ca bng cn i k ton. Chnh lch tgi pht sinh t vic quy i ny c ghi nhn l thu nhp hoc chi ph trong bo co kt qu hotng kinh doanh.

2.6 H thng v hnh thc s k ton p dng

Tp on s dng hnh thc chng t ghi s ghi s cc nghip v kinh t pht sinh.


17/50


15

Mu s B 09 DN/HN


2.7 Tin v cc khon tng ng tin

Tin v cc khon tng ng tin bao gm tin mt ti qu, tin gi ngn hng, tin angchuyn, tin gi khng k hn v cc khon u t ngn hn khc c thi hn o hn ban ukhng qu ba thng.

2.8 Khon phi thu khch hng

Cc khon phi thu khch hng c th hin theo gi tr ca ha n gc tr d phng cc khonphi thu kh i c c tnh da trn c s xem xt ca Ban iu hnh i vi tt c cc khoncn cha thu ti thi im cui nm. Cc khon n c xc nh l khng th thu hi s cxa s.

2.9 Hng tn kho

Hng tn kho c th hin theo gi thp hn gia gi gc v gi tr thun c th thc hin c.Gi gc c xc nh trn c s bnh qun gia quyn v bao gm tt c cc chi ph mua, chi phch bin v cc chi ph khc c c hng tn kho a im v trng thi hin ti. Trongtrng hp cc sn phm c sn xut, gi gc bao gm tt c cc chi ph trc tip v chi phsn xut chung da trn mc hot ng bnh thng. Gi tr thun c th thc hin c l gibn c tnh ca hng tn kho trong k kinh doanh bnh thng tr chi ph c tnh hon thnhsn phm v chi ph c tnh cn thit cho vic tiu th. Khi cn thit th d phng c lp chohng tn kho b li thi, chm lu chuyn v b hng.

2.10 Cc khon u t

(a) u t ngn hn

u t ngn hn l cc khon u t c thi hn o hn khng qu 12 thng k t ngy ca bngcn i k ton v cc khon u t c gi li vi nh bn trong vng 12 thng tnh t ngyca bng cn i k ton. u t ngn hn c hch ton ban u theo gi gc. D phng gimgi cc khon u t ngn hn c lp khi gi gc ca cc chng khon cao hn gi tr hp l.

(b) u t vo lin doanh v cc cng ty lin kt

u t vo lin doanh v cc cng ty lin kt c trnh by theo phng php vn ch s hutrong bo co ti chnh hp nht.

(c) u t ti chnh di hn

(i) Tin gi ngn hng di hn l cc khon tin gi c k hn trn 12 thng tnh t ngy ca bngcn i k ton v c hch ton theo gi gc.

(ii) u t tri phiu c phn loi l u t di hn vi nh khng bn li trong vng 12 thngtnh t ngy ca bng cn i k ton. u t tri phiu c ghi nhn ban u theo gi gc.Sau , tri phiu c ghi nhn theo gi gc tr i khon d phng gim gi. D phng clp khi c bng chng gim gi di hn ca chng khon hoc trong trng hp Tp onkhng th thu hi khon u t.

(iii) u t di hn khc l cc khon u t vi t l nm gi di 20% ti cc n v nim ythoc cha nim yt m khng d tnh bn trong vng 12 thng k t ngy ca bng cn i kton. Cc khon u t ny c ghi nhn ban u theo gi gc. D phng gim gi clp khi c s gim st gi tr ca cc khon u t ny.


18/50


16

Mu s B 09 DN/HN


2.11 Ti sn c nh

Ti sn c nh hu hnh v ti sn c nh v hnh

Ti sn c nh c th hin theo nguyn gi tr i khu hao ly k. Nguyn gi bao gm cc chiph lin quan trc tip n vic c c ti sn c nh.

Khu hao

Ti sn c nh c khu hao theo phng php ng thng gim dn nguyn gi ti sntrong sut thi gian hu dng c tnh hoc theo thi hn ca d n nu ngn hn. Thi giankhu hao ca cc loi ti sn nh sau:

Nm

Nh ca v vt kin trc 10 - 50My mc, thit b 8 - 10Phng tin vn ti 10Thit b qun l 3 - 8Phn mm 6Gia sc 6

Quyn s dng t c khu hao theo phng php ng thng trong thi hn hiu lc caGiy chng nhn quyn s dng t. Quyn s dng t v thi hn c ghi nhn theo gi gc vkhng khu hao.

Cc chi ph pht sinh sau khi ghi nhn ban u

Cc chi ph pht sinh sau khi ghi nhn ban u ti sn c nh c ghi tng nguyn gi ca ti snnu cc chi ph ny chc chn lm tng li ch kinh t trong tng lai cho Tp on v chi ph c xc nh mt cch ng tin cy. Tt c cc chi ph sa cha v bo tr khc c ghi nhnvo bo co kt qu kinh doanh khi pht sinh.

Thanh l

Li v l do thanh l nhng bn ti sn c nh c xc nh bng s chnh lch gia s tin thuthun do thanh l vi gi tr cn li ca ti sn v c ghi nhn l thu nhp hoc chi ph trong boco kt qu hot ng kinh doanh.

2.12 Thu ti sn c nh

Thu hot ng l loi hnh thu ti sn c nh m phn ln ri ro v li ch gn lin vi quyn shu ca ti sn thuc v bn cho thu. Khon thanh ton di hnh thc thu hot ng chch ton vo bo co kt qu hot ng kinh doanh theo phng php ng thng da trn thihn thu hot ng.

2.13 Bt ng sn u t

Bt ng sn u t l nh, hoc mt phn ca nh hay c nh v t, c s h tng m Tp onnm gi nhm mc ch thu li t vic cho thu hoc ch tng gi m khng phi dng trong snxut, cung cp hng ha hay dch v, dng cho cc mc ch qun l hoc bn trong k sn xutkinh doanh thng thng.


19/50


17

Mu s B 09 DN/HN


2.13 Bt ng sn u t (tip theo)

Khu hao

Bt ng sn u t c khu hao theo phng php ng thng gim dn nguyn gi ti sntrong thi gian hu dng c tnh. Thi gian khu hao ca cc loi bt ng sn u t nh sau:

Nm

Nh ca 10 - 50C s h tng 10

Quyn s dng t c khu hao theo phng php ng thng trong thi hn hiu lc caGiy chng nhn quyn s dng t. Quyn s dng t v thi hn c ghi nhn theo gi gc vkhng khu hao.

Thanh l

Li v l do thanh l bt ng sn u t c xc nh bng s chnh lch gia s tin thu thundo thanh l vi gi tr cn li ca bt ng sn u t v c ghi nhn l thu nhp hoc chi phtrong bo co kt qu hot ng kinh doanh.

2.14 Vn c phn v c phiu qu

Vn ch s hu bao gm cc c phn c pht hnh. Cc chi ph lin quan trc tip n vicpht hnh thm c phn hoc quyn chn c tr vo s tin thu c do bn c phn.

C phiu qu l c phiu ca Tp on pht hnh v c Tp on mua li. Khon tin tr

mua c phiu, bao gm cc chi ph c lin quan trc tip, c tr vo vn ch s hu n khicc c phiu qu c hy b hoc c ti pht hnh. S tin thu do ti pht hnh hoc bn cphiu qu tr i cc chi ph lin quan trc tip n vic ti pht hnh hay bn c phiu qu ctnh vo phn vn ch s hu.

2.15 Chi ph vay

Chi ph vay lin quan trc tip i vi hot ng xy dng hoc sn xut bt k ti sn tiuchun s c vn ha trong thi gian m cc ti sn ny c hon thnh v chun b a vos dng. Chi ph vay khc c ghi nhn trong bo co kt qu hot ng kinh doanh khi phtsinh.

2.16 Ghi nhn doanh thu

(a) Doanh thu bn hng

Doanh thu bn hng c ghi nhn trong bo co kt qu hot ng kinh doanh khi phn lnnhng ri ro v li ch v quyn s hu hng ha c chuyn giao cho ngi mua. Doanh thukhng c ghi nhn khi c yu t khng chc chn mang tnh trng yu v kh nng thu v cckhon tin bn hng.

(b) Doanh thu dch v

Doanh thu cung cp dch v c ghi nhn trong bo co kt qu hot ng kinh doanh khi dch v c cung cp, bng cch tnh mc hon thnh ca tng giao dch, da trn c s nh git l dch v cung cp so vi tng khi lng dch v phi cung cp.


20/50


18

Mu s B 09 DN/HN


2.16 Ghi nhn doanh thu (tip theo)

(c) Thu nhp li

Thu nhp li tin gi c ghi nhn khi c hng trn c s thi gian v li sut thc t tng k.

(d) C tc

C tc c ghi nhn trong k k ton khi bn c u t cng b chia c tc.

2.17 Thu thu nhp hon li

Thu thu nhp hon li c tnh y , s dng phng thc cng n, tnh trn cc khon chnhlch tm thi gia gi tr ghi s ca cc khon mc ti sn v n phi tr trn bo co ti chnh v

c s tnh thu thu nhp ca cc khon mc ny. Thu thu nhp hon li khng c ghi nhn khin thu thu nhp hon li phi tr pht sinh t ghi nhn ban u ca mt ti sn hay n phi tr camt giao dch m giao dch ny khng phi l giao dch sp nhp doanh nghip, khng c nhhng n li nhun k ton hoc li nhun/l tnh thu thu nhp ti thi im pht sinh giao dch.Thu thu nhp hon li c tnh theo thu sut d tnh c p dng trong nm ti chnh m tisn c bn i hoc khon n phi tr c thanh ton da trn thu sut ban hnh hoc xemnh c hiu lc ti ngy ca bng cn i k ton.

Ti sn thu thu nhp hon li c ghi nhn khi c kh nng s c li nhun tnh thu trong tnglai s dng nhng chnh lch tm thi c khu tr.

2.18 Chia c tc

Li nhun sau thu ca Cng ty c trch chia c tc cho cc c ng sau khi c i hi ngc ng ph duyt v sau khi trch lp cc qu d tr theo iu l ca Cng ty.

C tc gia k c cng b v chi tr da trn s li nhun c tnh t c. S c tc cui kc cng b v chi tr trong nin k tip t ngun li nhun cha phn phi cn c vo s phduyt ca i hi ng c ng trong i hi thng nin.

2.19 Phng php trch lp cc qu d tr

Cc qu c trch lp da theo iu l ca Cng ty nh sau:

Qu u t pht trin 10% li nhun sau thuQu phc li, khen thng 10% li nhun sau thu

Qu d phng ti chnh 5% li nhun sau thu

Cng ty ngng trch lp qu d phng ti chnh khi s tin trong qu t 10% trn vn iu l. Vics dng cc qu ni trn phi c s ph duyt ca i hi C ng, Hi ng Qun tr hocTng Gim c ty thuc vo bn cht v qui m ca nghip v c nu trong iu l v Quych Qun l Ti chnh ca Cng ty.


21/50


19

Mu s B 09 DN/HN


2.20 Cc bn lin quan

Cc doanh nghip, cc c nhn, trc tip hay gin tip qua mt hoc nhiu trung gian, c quynkim sot Cng ty hoc chu s kim sot ca Cng ty, hoc cng chung s kim sot vi Cng ty,bao gm c cng ty m, cng ty con v cng ty lin kt l cc bn lin quan. Cc bn lin kt, ccc nhn trc tip hoc gin tip nm quyn biu quyt ca Cng ty m c nh hng ng k ivi Cng ty, nhng nhn s qun l ch cht bao gm gim c, vin chc ca Cng ty, nhngthnh vin mt thit trong gia nh ca cc c nhn ny hoc cc bn lin kt ny hoc nhng cngty lin kt vi cc c nhn ny cng c coi l bn lin quan.

Tng Cng ty u t v Kinh doanh Vn Nh nc hin nm gi s c phn ln nht trong Cng tyv do c xem l mt bn lin quan. Tuy nhin, nhng doanh nghip chu s kim sot hocchu nh hng ng k ca Tng Cng ty u t v Kinh doanh Vn Nh nc th khng c xeml cc bn lin quan vi Cng ty cho mc ch cng b thng tin, bi v cc doanh nghip ny khnggy nh hng i vi Cng ty hoc khng chu nh hng t Cng ty.

Trong vic xem xt tng mi quan h ca cc bn lin quan, cn ch ti bn cht ca mi quanh ch khng ch hnh thc php l ca cc quan h .

2.21 Cc khon d phng

Cc khon d phng c ghi nhn khi: Tp on c ngha v n hin ti, php l hoc lin i,pht sinh t cc s kin xy ra; s gim st nhng li ch kinh t c th xy ra dn n vic yucu phi thanh ton ngha v n; v gi tr ca ngha v n c c tnh mt cch ng tincy. D phng khng c ghi nhn cho cc khon l hot ng trong tng lai.

D phng c tnh trn c s cc khon chi ph d tnh phi thanh ton ngha v n. Nu nhhng v gi tr thi gian ca tin l trng yu th d phng c tnh trn c s gi tr hin ti vit l chit khu trc thu v phn nh nhng nh gi trn th trng hin ti v gi tr thi gianca tin v ri ro c th ca khon n . Gi tr tng ln do nh hng ca yu t thi gian cghi nhn l chi ph i vay.

2.22 D phng tr cp thi vic

Theo Lut Lao ng Vit Nam, ngi lao ng ca Tp on c hng khon tr cp thi viccn c vo s nm lm vic. Khon tr cp ny c tr mt ln khi ngi lao ng thi lm viccho Tp on. D phng tr cp thi vic c lp trn c s c tnh s tin Tp on phi trkhi chm dt hp ng lao ng cn c vo s nm dch v m ngi lao ng cung cp. Tnhn ngy 31 thng 12 nm 2008, s d phng c lp trn c s na thng lng cho minm lm vic, da trn mc lng ca ngi lao ng ti ngy .

Theo Lut Bo him X hi, t ngy 1 thng 1 nm 2009, Tp on phi np tin vo Qu bo himtht nghip do C quan Bo him X hi Vit Nam qun l. Do thc hin chnh sch bo him thtnghip, Tp on khng cn phi lp d phng cho s nm lm vic ca ngi lao ng t ngy 1thng 1 nm 2009. Tuy nhin, s d phng tr cp thi vic ti ngy 31 thng 12 nm 2011 cxc nh cn c vo s nm lm vic ca ngi lao ng n ngy 31 thng 12 nm 2008 v datrn mc lng trung bnh ca h cho giai on 6 thng tnh n ngy ca bng cn i k ton.


22/50


20

Mu s B 09 DN/HN

3 TIN V CC KHON TNG NG TIN

2011 2010

VN VN

Tin mt 748.676.117 739.816.785

Tin gi ngn hng 789.766.720.873 245.717.979.722

Tin ang chuyn - 3.014.571.573

Cc khon tng ng tin (*) 2.366.000.000.000 364.000.000.000

3.156.515.396.990

613.472.368.080

(*) Cc khon tng ng tin bao gm tin gi ngn hng c k hn o hn ban u khng

qu 3 thng.

4 CC KHON U T TI CHNH

(a) u t ti chnh ngn hn

2011 2010VN VN

u t vo chng khon vn cha nim yt 82.283.660.000 82.283.660.000

u t vo chng khon vn nim yt 24.993.771.792 24.993.771.792

Tin gi ngn hn ti ngn hng 440.000.000.000 1.605.640.000.000

Tri phiu doanh nghip 50.000.000.000 -

Tri phiu do cc t chc tn dng trong nc

pht hnh 200.000.000.000 100.000.000.000

u t ngn hn khc (Thuyt minh s 32(a)(iv)) 18.000.000.000 -

815.277.431.792

1.812.917.431.792

D phng gim gi u t ngn hn (79.244.243.600) (70.657.669.500)

736.033.188.192

1.742.259.762.292

D phng gim gi u t ngn hn c lp nhm phn nh s suy gim gi th trng ca ccc phiu c lin quan ti ngy lp bng cn i k ton.

Bin ng d phng gim gi u t ngn hn trong nm nh sau:

2011 2010VN VN

S d u nm 70.657.669.500 86.506.865.100

Trch lp d phng 8.586.574.100 7.706.652.500

Hon nhp - (23.555.848.100)

S d cui nm

79.244.243.600

70.657.669.500


23/50


21

Mu s B 09 DN/HN

4 CC KHON U T TI CHNH (tip theo)

(b) u t ti chnh di hn

Chi tit s d u t ti chnh di hn cui nm ca Tp on nh sau:

2011 2010

VN VN

u t di hn dng vn ch s hu vo cc cng ty lin kt

v lin doanh:

Cng ty TNHH Miraka 173.228.494.143 179.315.000.000

Cng ty C phn Nguyn liu Thc phm Chu Si Gn 15.038.025.559 17.765.470.472

D n Cn H Horizon - Hp ng Hp tc Kinh doanh 9.942.684.826 9.942.684.826

D n Pht trin ngun nguyn liu sa ti Vit Nam 7.209.270.725 7.209.270.725

205.418.475.253

214.232.426.023

Cc khon u t khc:

Tri phiu doanh nghip di hn 50.000.000.000 100.000.000.000

Tri phiu di hn do cc t chc tn dng trong nc

pht hnh 300.000.000.000 500.000.000.000

Cc khon u t di hn khc:

Chng khon vn nim yt 206.996.073.800 206.996.073.800

Cc qu u t 106.350.000.000 106.350.000.000

Khc 120.300.000.000 122.800.000.000

783.646.073.800

1.036.146.073.800

D phng gim gi u t di hn (142.350.792.629) (108.580.084.548)

846.713.756.424

1.141.798.415.275

Bin ng d phng gim gi u t di hn trong nm nh sau:

2011 2010

VN VN

S d u nm 108.580.084.548 96.405.129.045

Tng 34.898.977.981 30.319.633.343

Hon nhp (1.128.269.900) (18.144.677.840)

S d cui nm

142.350.792.629

108.580.084.548


24/50


22

Mu s B 09 DN/HN

5 PHI THU KHCH HNG

2011 2010

VN VN

Cc bn th ba 1.143.168.467.855

587.457.894.727

6 CC KHON PHI THU KHC

2011 2010

VN VN

C tc phi thu 6.144.600 -Li tin gi phi thu 39.118.333.339 54.367.379.221

Li tri phiu v li cho vay phi thu 53.480.095.630 34.647.731.162

Thu nhp khu c hon li hoc khu tr 128.761.266.269 86.664.527.807

Phi thu khon h tr t nh cung cp - 5.209.268.069

Phi thu khc 11.439.593.958 3.015.944.196

232.805.433.796

183.904.850.455

7 HNG TN KHO

2011 2010

VN VN

Hng mua ang i trn ng 972.360.197.401 623.207.047.788

Nguyn vt liu 1.590.350.151.377 1.173.813.695.805

Cng c, dng c 1.833.344.075 7.056.358.487

Chi ph sn xut kinh doanh d dang 61.562.596.516 124.144.418.373

Thnh phm 579.265.915.242 377.156.084.524

Hng ha 23.686.995.937 34.192.837.705

Hng gi i bn 48.370.380.232 15.917.002.135

3.277.429.580.780

2.355.487.444.817

D phng gim gi hng tn kho (4.933.906.670) (4.133.214.915)

3.272.495.674.110

2.351.354.229.902


25/50


23

Mu s B 09 DN/HN

7 HNG TN KHO (tip theo)

Bin ng d phng gim gi hng tn kho trong nm nh sau:

2011 2010

VN VN

S d u nm 4.133.214.915 9.505.656.820

Tng d phng 10.074.642.239 6.674.401.057

Hon nhp (8.018.602.015) (6.667.004.301)

S dng d phng (1.255.348.469) (5.379.838.661)

S d cui nm

4.933.906.670

4.133.214.915

8 CHI PH TR TRC

(a) Chi ph tr trc ngn hn

2011 2010

VN VN

Chi ph qung co 8.320.100.182 8.764.606.163

T ng v t mt 34.676.924.998 13.536.497.543

Chi ph thu t, nh xng v thu khc 2.414.274.654 4.117.594.883Chi ph trin khai phn mm v bo tr mng 3.862.183.375 2.194.732.003

Chi ph cng c, dng c 4.255.096.359 2.844.774.494

Chi ph sa cha v bo tr 1.381.630.958 4.739.455.297

Chi ph khc 1.998.888.993 2.397.812.690

56.909.099.519

38.595.473.073

(b) Chi ph tr trc di hn

2011 2010VN VN

Tin thu t 2.434.012.586 86.021.727.136

T ng v t mt 11.241.646.159 7.122.306.162

Chi ph tr trc khc 11.922.656.050 4.596.780.024

25.598.314.795

97.740.813.322


26/50


24

Mu s B 09 DN

8 CHI PH TR TRC (tip theo)

(b) Chi ph tr trc di hn (tip theo)

Bin ng ca chi ph tr trc di hn trong nm nh sau:

2011 2010

VN VN

S d u nm 97.740.813.322 194.714.091.558

Tng trong nm 75.772.676.087 31.766.676.285

Ghi vo kt qu hot ng kinh doanh trong nm (3.668.511.654) (1.437.755.893)

Chuyn sang ti sn c nh v hnh (*) (82.680.130.919) (77.559.136.190)

Chuyn sang chi ph tr trc ngn hn (**) (61.566.532.041) (49.743.062.438)

S d cui nm

25.598.314.795

97.740.813.322

(*) Th hin khon chi ph thu tr trc ca 4 l t m Tp on c cp quyn s dng t.

(**) Th hin khon chi ph tr trc di hn c phn b trong vng 1 nm.


27/50


25

Mu s B 09 DN/HN

9 TI SN C NH

(a) Ti sn c nh hu hnh

Nh ca vvt kin trc

My mcv thit b

Phng tinvn chuyn

Thit bvn phng Gia sc Tng cng

VN VN VN VN VN VN

Nguyn gi

Ti ngy 1 thng 1 nm 2011 778.992.909.342 2.718.468.317.885 330.555.956.849 176.038.864.793 109.244.581.002 4.113.300.629.871Mua trong nm 9.350.919.682 74.603.634.491 20.193.651.414 51.571.128.211 - 155.719.333.798Xy dng c bn d dang hon thnh(Thuyt minh s 9(c)) 204.814.294.827 864.727.536.637 25.944.153.221 35.128.761.651

-1.130.614.746.336

Sc vt nui chuyn n - - - - 103.021.517.042 103.021.517.042Chuyn sang bt ng sn u t(Thuyt minh s 10) (13.606.729.237) - - - - (13.606.729.237)

Phn loi li - 189.819.323 - (189.819.323) - -Thanh l, nhng bn (68.736.260.725) (60.858.649.469) (33.943.201.716) (5.111.052.246) (16.762.973.329) (185.412.137.485)Gim khc - (1.810.524.065) - - - (1.810.524.065)

Ti ngy 31 thng 12 nm 2011

910.815.133.889

3.595.320.134.802

342.750.559.768

257.437.883.086

195.503.124.715

5.301.826.836.260

Khu hao ly kTi ngy 1 thng 1 nm 2011 220.503.672.561 1.072.531.849.026 123.754.376.223 89.822.779.956 16.793.900.220 1.523.406.577.986Khu hao trong nm 38.365.748.340 267.051.583.113 28.777.829.298 36.434.769.921 28.680.343.437 399.310.274.109Chuyn sang bt ng sn u t(Thuyt minh s 10) (9.915.048.803) - - - - (9.915.048.803)

Phn loi li 96.735.866 342.904.429 25.505.540 (229.394.313) (235.751.522) -Thanh l, nhng bn (31.438.527.014) (53.878.015.213) (9.473.718.705) (5.048.229.848) (4.508.355.189) (104.346.845.969)

Gim khc - (256.663.517) - - - (256.663.517)


217.612.580.950

1.285.791.657.838

143.083.992.356

120.979.925.716

40.730.136.946

1.808.198.293.806

Gi tr cn liTi ngy 1 thng 1 nm 2011 558.489.236.781 1.645.936.468.859 206.801.580.626 86.216.084.837 92.450.680.782 2.589.894.051.885


693.202.552.939

2.309.528.476.964

199.666.567.412

136.457.957.370

154.772.987.769

3.493.628.542.454


28/50


26

Mu s B 09 DN/HN

9 TI SN C NH (tip theo)

(a) Ti sn c nh hu hnh (tip theo)

Nguyn gi ti sn c nh hu hnh ca Tp on khu hao ht nhng cn s dng ti ngy 31thng 12 nm 2011 l 628.995.160.327 ng Vit Nam (2010: 647.984.584.591 ng Vit Nam).

(b) Ti sn c nh v hnh

Quyn s

dng t

Phn mm

vi tnh Tng cng

VN VN VN

Nguyn gi

Ti ngy 1 thng 1 nm 2011 213.282.338.479 49.889.067.787 263.171.406.266Mua trong nm - 9.138.961.760 9.138.961.760

Chuyn t tr trc ngn hn v di hn 111.195.942.361 - 111.195.942.361

Thanh l - (96.939.520) (96.939.520)


324.478.280.840

58.931.090.027

383.409.370.867

Khu hao ly k

Ti ngy 1 thng 1 nm 2011 47.685.633.224 42.090.483.067 89.776.116.291

Khu hao trong nm 4.751.996.743 6.689.917.050 11.441.913.793Chuyn t tr trc ngn hn v di hn 26.242.190.772 - 26.242.190.772

Thanh l - (96.939.520) (96.939.520)


78.679.820.739

48.683.460.597

127.363.281.336

Gi tr cn li

Ti ngy 1 thng 1 nm 2011 165.596.705.255 7.798.584.720 173.395.289.975


245.798.460.101

10.247.629.430

256.046.089.531

Nguyn gi ti sn c nh v hnh ca Tp on khu hao ht nhng cn s dng ti ngy 31thng 12 nm 2011 l 43.568.790.597 ng Vit Nam (2010: 18.871.366.142 ng Vit Nam).


29/50


27

Mu s B 09 DN/HN

9 TI SN C NH (tip theo)

(c) Chi ph xy dng c bn d dang

2011 2010

VN VN

S d u nm 665.282.453.729 650.140.391.846

Tng trong nm 1.765.978.487.062 1.175.733.225.440

Chuyn sang ti sn c nh hu hnh

(Thuyt minh s 9(a)) (1.130.614.746.336) (1.146.041.166.302)

Chuyn sang bt ng sn u t - (12.411.182.265)

Chuyn sang hng tn kho (4.529.164.165) -

Thanh l - (1.495.453.021)Gim khc (1.029.633.406) (643.361.969)

S d cui nm

1.295.087.396.884

665.282.453.729

Nhng d n chnh c thc hin ti cc a im sau:

2011 2010

VN VN

Tr s chnh 652.557.519.078 277.772.837.051

Chi nhnh Nng 237.931.390.899 281.018.182

Nh my sa Tin Sn 81.555.694.010 49.929.155.652

Nh my sa Si Gn 80.403.563.112 185.734.013.102

Chi nhnh Cn Th 44.989.951.351 44.920.740.945

Nh my sa Ngh An 35.495.060.435

3.690.119.467


30/50


28

Mu s B 09 DN/HN

10 BT NG SN U T

Quyn s dng

t

C s

h tng Nh ca Tng cng

VN VN VN VN

Nguyn gi

Ti ngy 1 thng 1 nm 2011 27.489.150.000 5.994.290.197 70.576.318.026 104.059.758.223

Chuyn t ti sn c nh hu hnh

(Thuyt minh s 9(a)) - - 13.606.729.237 13.606.729.237


27.489.150.000

5.994.290.197

84.183.047.263

117.666.487.460

Khu hao ly k

Ti ngy 1 thng 1 nm 2011 - 544.872.474 2.697.340.538 3.242.213.012

Khu hao trong nm - 599.429.017 3.238.509.089 3.837.938.106

Chuyn t ti sn c nh hu hnh

(Thuyt minh s 9(a)) - - 9.915.048.803 9.915.048.803


-

1.144.301.491

15.850.898.430

16.995.199.921

Gi tr cn li

Ti ngy 1 thng 1 nm 2011 27.489.150.000 5.449.417.723 67.878.977.488 100.817.545.211


27.489.150.000

4.849.988.706

68.332.148.833

100.671.287.539

Quyn s dng t ca Tp on th hin quyn s dng t v thi hn qun Hi Chu, TP. Nng v c ghi nhn theo nguyn gi v khng khu hao.

Nguyn gi bt ng sn u t ca Tp on khu hao ht nhng vn cn s dng ti ngy 31thng 12 nm 2011 l 6.976.800.000 ng Vit Nam (2010: khng c).

11 LI TH THNG MI

Bin ng ca li th thng mi trong nm nh sau:

2011 2010VN VN

S d u nm 19.556.808.664 -

Tng trong nm - 20.680.539.721

Gim trong nm (2.269.050.480) -

Ghi nhn vo bo co kt qu hot ng kinh doanh

trong nm (1.784.422.662) (1.123.731.057)

S d cui nm

15.503.335.522

19.556.808.664


31/50


32/50


30

Mu s B 09 DN/HN

16 CHI PH PHI TR

2011 2010

VN VNH tr bn hng cho khch hng 166.981.423.467 124.353.396.055Chi ph trng by sn phm 138.181.804 652.393.939Chi ph qung co 29.428.701.502 83.472.865.870Chi ph vn chuy n 25.359.546.962 20.660.425.800Chi ph li vay - 1.025.212.500Chi ph nhin liu 5.795.564.015 299.850.621Chi ph bo tr v sa cha 6.357.023.147 4.239.789.975Chi ph ngu n nhn lc thu ngoi 7.252.173.600 6.620.417.339Chi ph phi tr khc 19.365.394.796 22.826.631.536

260.678.009.293

264.150.983.635

Chi ph phi tr khc ti ngy 31 thng 12 nm 2011 ch yu th hin chi ph thu t v chi phhot ng chung khc.

17 CC KHON PHI TR, PHI NP NGN HN KHC

2011 2010VN VN

Ti n k qu nhn c t khch hng 13.510.621.271 13.069.222.332Thu nhp kh u phi np 31.891.388.948 91.614.690.576Phi tr cho cc c ng thiu s lin quan n vicgp vn mua c phn u t 34.800.000 34.800.000

Phi tr khc v u t ti chnh 184.859.155 2.684.859.155Bo him nhn vin v kinh ph cng on 615.429.742 201.264.468Phi tr khc 13.241.826.199 10.631.660.866

59.478.925.315

118.236.497.397

18 N PHI TR DI HN KHC

N di hn khc ch yu th hin khon tm ng nhn c t bn th ba v vic chuyn nhngkhon u t ca Tp on vo mt ngn hng trong tng lai. Vic chuyn nhng ch c hiulc khi c s ph duyt ca i hi ng C ng hoc Hi ng Qun tr v cc c ng snglp ca ngn hng ny; hoc sau 5 nm k t ngy thnh lp ngn hng ny, ty theo s kin noxy ra trc.

19 D PHNG TR CP THI VIC V MT VIC

Bin ng d phng tr cp thi vic v mt vic trong nm nh sau:

2011 2010VN VN

S d u nm 51.373.933.083 34.930.886.174Trch lp d phng 16.618.656.982 24.104.008.563S dng d phng (1.068.692.797) (4.475.476.521)Hon nhp d phng - (3.185.485.133)

S d cui nm

66.923.897.268

51.373.933.083


33/50


31

Mu s B 09 DN/HN

20 VN C PHN

Trong nm, cn c vo Ngh quyt ca Hi ng Qun tr s 09/NQ-CTS.HQT/2010 vo ngy 15

thng 11 nm 2010, Quyt nh s 02/Q-CTS.HQT/2011 vo ngy 18 thng 4 nm 2011 v Nghquyt s 03/NQ-CTS.HQT/2011 vo ngy 27 thng 4 nm 2011, Cng ty pht hnh 7.053.430c phiu cho nhn vin vi gi pht hnh l 10.000 ng/c phiu v pht hnh 10.700.000 cphiu cho cc nh u t nc ngoi vi gi trung bnh l 129.359 ng/c phiu.

Vo ngy 23 thng 12 nm 2011, S Giao dch Chng Khon TP. H Ch Minh ban hnh Quytnh s 187/2011/QD-SGDHCM ph chun vic ng k 185.289.204 c phiu thng vi t l 2:1.C phiu thng c pht hnh t Qu u t v Pht trin nhm tng vn ln5.561.147.540.000 ng Vit Nam. Ti ngy 31 thng 12 nm 2011, Cng ty cha ng k thay iGiy php ng k kinh doanh cho vic tng vn ny.

Vn c phn ca Cng ty c duyt v pht hnh nh sau:

31.12.2011 31.12.2010S c phiu VN S c phiu VN

Vn c phn c duyt 556.114.754 5.561.147.540.000 353.072.120 3.530.721.200.000

Vn c phn pht hnh

C phiu ph thng 556.114.754 5.561.147.540.000 353.072.120 3.530.721.200.000

C phiu qu

C phiu ph thng (247.140) (2.521.794.000) (66.020) (669.051.000)

C phiu hin ang lu hnh

C phiu ph thng 555.867.614 5.558.625.746.000 353.006.100 3.530.052.149.000

C phiu ph thng c mnh gi 10.000 ng/c phiu. Mi c phiu ph thng tng ng vi mtphiu biu quyt ti cc cuc hp c ng ca Cng ty. Cc c ng c nhn c tc m Cng tycng b vo tng thi im. Tt c cc c phiu ph thng u c th t u tin nh nhau i viti sn cn li ca Cng ty. Cc c ng c hng li c phiu theo thng bo ca Cng ty.Cc quyn li ca cc c phiu c Cng ty mua li u b tm ngng cho ti khi chng c

pht hnh li.


34/50


32

Mu s B 09 DN/HN

21 TNH HNH TNG GIM VN CH S HU

Vn gp ca

ch s hu

Thng d

vn c phn

C phiu

qu

Qu u t v

pht trin

Qu d phng ti

chnh

Li nhun cha

phn phi Tng cng

VN VN VN VN VN VN VN

Ti ngy 1 thng 1 nm 2010 3.512.653.000.000 - (154.222.000) 1.756.282.910.335 294.347.876.431 892.345.028.217 6.455.474.592.983

Vn gp tng trong nm 18.068.200.000 - (514.829.000) - - - 17.553.371.000

Li nhun sau thu - - - - - 3.616.185.949.180 3.616.185.949.180

Tng khc - - - - - 6.688.696 6.688.696

Trch lp cc qu - - - 416.007.879.530 58.724.243.569 (834.315.714.676) (359.583.591.577)

Chia c tc - - - - - (1.765.200.420.000) (1.765.200.420.000)


3.530.721.200.000

-

(669.051.000)

2.172.290.789.865

353.072.120.000

1.909.021.531.417

7.964.436.590.282

Vn gp tng trong nm 2.030.426.340.000 1.276.994.100.000 (1.852.743.000) (1.852.892.040.000) - - 1.452.675.657.000

Li nhun sau thu - - - - - 4.218.181.708.937 4.218.181.708.937

Trch lp cc qu - - - 588.625.486.519 203.042.634.000 (1.208.328.620.254) (416.660.499.735)

Chia c tc (Thuyt minh s 22) - - - - - (741.428.260.000) (741.428.260.000)


5.561.147.540.000

1.276.994.100.000

(2.521.794.000)

908.024.236.384

556.114.754.000

4.177.446.360.100

12.477.205.196.484


35/50


33

Mu s B 09 DN/HN

22 C TC

Trong nm 2011, Cng ty cng b v chi tr c tc tm thi bng tin mc 20% cho nm ti

chnh kt thc ngy 31 thng 12 nm 2011.

C tc cui cng cho nm ti chnh kt thc ngy 31 thng 12 nm 2011 s c xut trong ihi ng C ng ca Cng ty t chc trong nm 2012.

23 DOANH THU

(a) Doanh thu thun

2011 2010VN VN

Doanh thuBn hng ha 302.234.100.241 158.054.990.021

Bn thnh phm 21.737.996.256.230 15.890.079.436.076

Cung cp dch v bt ng sn 9.636.945.888 5.920.773.239

Cung cp cc dch v khc 20.690.188.407

27.410.984.250

22.070.557.490.766 16.081.466.183.586

Cc khon gim trChit khu thng mi (441.891.678.905) (320.185.652.193)

Hng bn b tr li (1.236.918.752)

(8.414.531.968)

(443.128.597.657) (328.600.184.161)

Doanh thu thun

21.627.428.893.109

15.752.865.999.425

(b) Doanh thu hot ng ti chnh

2011 2010VN VN

Li cho vay 2.445.000.000 -Li tin gi ngn hng 366.516.423.111 196.899.498.165

Li u t tri phiu 97.988.961.693 60.569.825.569

Li nhun t u t chng khon - 1.037.680.360

C tc nhn c 25.576.594.310 18.024.123.920

Li do chnh lch t gi hi oi thc hin 133.011.736.352 124.057.264.255

Li do nh gi li cc khon c gc ngoi t

cui nm 53.335.201.499 47.711.031.480

Cc thu nhp ti chnh khc 1.358.536.168 230.703.488

680.232.453.133

448.530.127.237


36/50


34

Mu s B 09 DN/HN

24 GI VN HNG BN

2011 2010

VN VN

Gi vn ca hng ha bn 286.607.568.444 145.209.760.823Gi vn ca thnh phm bn 14.684.630.075.415 10.356.442.165.458Gi vn hot ng kinh doanh bt ng sn 5.461.852.413 3.826.512.705Gi vn ca cc dch v khc cung cp 1.314.885.592 6.301.870.656Hao ht, mt mt hng tn kho 2.038.511.053 1.284.568.341Cc khon chi ph vt mc bnh thng do

hot ng di cng sut 57.196.445.223 66.135.854.458D phng gim gi hng tn kho 2.056.040.224 7.396.756

15.039.305.378.364

10.579.208.129.197

25 CHI PH TI CHNH

2011 2010VN VN

H tr thanh ton nh phn phi 22.667.657.049 37.407.095.648Chi ph li vay 13.933.130.085 6.171.553.959Chi ph li cho cc khon k qu nhn c 1.173.590.655 1.303.336.014L do chnh lch t gi hi oi thc hin 105.298.278.209 100.770.275.629L do nh gi li cc khon c gc ngoi tcui nm 60.940.976.183 5.069.611.375

D phng/(hon nhp d phng) gim gi u tti chnh 42.357.282.181 (3.674.240.097)

Ph giao dch mua bn chng khon - 154.951.460Chi ph ti chnh khc 58.995.000 5.996.030.000

246.429.909.362

153.198.613.988

26 CHI PH BN HNG

2011 2010VN VN

Chi ph qung co 400.203.453.923 484.726.234.260Chi ph khuyn mi 501.645.805.671 267.572.811.563Chi ph h tr v hoa hng cho nh phn phi 330.271.502.489 237.388.966.895Chi ph nhn vin 126.040.690.295 111.698.708.452Chi ph nguyn vt liu 46.661.138.368 36.033.721.867Chi ph cng c, dng c 36.459.224.005 15.694.989.118Chi ph khu hao 25.827.515.080 31.490.118.666Chi ph hng hng 10.079.299.960 6.429.668.286Chi ph vn chuyn hng bn 254.224.204.720 150.806.262.900Chi ph dch v thu ngoi 80.501.413.118 96.344.323.865

1.811.914.247.629

1.438.185.805.872


37/50


35

Mu s B 09 DN/HN

27 CHI PH QUN L DOANH NGHIP

2011 2010

VN VN

Chi ph nhn vin 139.108.109.646 105.991.687.325

Chi ph vt liu qun l 10.884.949.950 8.308.139.705Chi ph dng vn phng 5.130.371.249 8.333.290.980Chi ph khu hao ti sn c nh 50.962.059.856 29.461.744.081Thu, ph v l ph 5.136.600.449 7.874.243.019Chi ph d phng n phi thu kh i v d phng trcp thi vic v mt vic 18.452.003.759 19.914.745.226

Chi ph vn chuyn hng ni b 47.134.745.105 43.427.505.771Chi ph dch v mua ngoi 96.091.668.645 80.753.907.409

Chi ph nhp hng 32.483.865.536 24.830.959.180Cng tc ph 14.907.572.769 14.145.595.709Chi ph dch v ngn hng 6.926.788.557 6.873.150.187Chi ph khc 32.213.261.678 38.232.156.180

459.431.997.199

388.147.124.772

28 THU NHP KHC

2011 2010VN VN

Thu nhp khcTin bi thng nhn c t cc bn th ba 3.140.520.594 1.288.039.182Tin thu t thanh l ti sn c nh 58.616.361.045 701.993.355.373Tin thu t thanh l cng c dng c, vt t k thut

v ph liu 81.356.185.908 58.532.314.552H tr t nh cung cp 166.810.521.148 217.531.182.525Thu nhp khc 13.182.449.134 3.642.276.984

323.106.037.829

982.987.168.616

Chi ph khcGi tr cn li ca ti sn c nh thanh l (81.065.291.516) (349.191.024.395)Chi ph thanh l ti sn c nh - (17.099.171.943)Gi tr cng c dng c, vt t k thut v ph liu

thanh l (1.395.686.642) (626.593.674)

Chi ph pht do vi phm hp ng (722.472.308) (5.264.156.933)Chi ph khc (2.696.555.210) (2.020.721.368)

(85.880.005.676)

(374.201.668.313)

Thu nhp khc s thun

237.226.032.153

608.785.500.303


38/50


36

Mu s B 09 DN/HN

29 THU

Cc cng ty trong Tp on chu thu thu nhp doanh nghip (TNDN) theo cc mc thu sut

khc nhau t 15% n 25% ty thuc vo a im kinh doanh tnh trn thu nhp tnh thu. TrongTp on, ch c Cng ty v Cng ty TNHH Mt Thnh vin sa Lam Sn c pht sinh chi ph thuTNDN. Cc cng ty con cn li trong Tp on hoc l ang trong giai on min thu hoc l chac thu nhp chu thu.

S thu trn li nhun trc thu ca Tp on khc vi s thu khi c tnh theo thu sut thngthng 25% theo qui nh ca lut thu hin hnh nh sau:

2011 2010VN VN

Li nhun k ton trc thu 4.978.991.895.071

4.251.207.423.608

Thu tnh thu sut 25% 1.244.747.973.768 1.062.801.855.902iu chnh:

Chnh lch thu sut gia cc chi nhnh v cc cngty con (226.947.759.566) (172.131.175.185)

Thu nhp khng chu thu (24.161.191.796) (11.680.572.796)Chi ph khng c khu tr 5.821.560.435 2.494.552.401u i thu (251.427.181.503) (250.238.871.042)Ti sn l tnh thu khng ghi nhn trn cc khon l

tnh thu trong nm hin hnh ca cc cng ty con 7.362.992.662 3.994.740.319D phng thiu ca nm trc 5.413.792.134 473.955.038

Chi ph thu thu nhp doanh nghip

760.810.186.134

635.714.484.637

Chi ph thu thu nhp doanh nghip ca Tp on c tnh da trn trn thu nhp chu thu ctnh trong nm v ty thuc vo vic kim tra v c th c s thay i ca c quan thu.

30 LI C BN TRN C PHIU

Li c bn trn c phiu ti ngy 31 thng 12 nm 2011 c tnh bng s li nhun thun phn bcho cc c ng chnh chia cho s lng bnh qun gia quyn ca s c phiu ph thng ang luhnh trong nm.

2011 2010VN VN

Li nhun thun phn b cho cc c ng (ng) 4.218.181.708.937 3.616.185.949.180

Bnh qun gia quyn s c phiu ph thng ang lu hnh 546.582.775 352.777.598Li c bn trn mi c phiu tnh trn bnh qun gia

quyn ca s phiu ph thng ang lu hnh (ng) 7.717 10.251Bnh qun gia quyn ca s c phiu ang lu hng vi

gi nh s c phiu thng pht hnh trong nm 2011 c pht hnh t ngy 1 thng 1 nm 2010 546.582.775 529.166.396

Li c bn trn mi c phiu c iu chnh vi ginh s c phiu thng pht hnh trong nm 2011 c pht hnh t ngy 1 thng 1 nm 2010 7.717

6.834

Cng ty khng c c phiu tim nng c tc ng suy gim li trn c phiu.


39/50


37

Mu s B 09 DN/HN

31 CHI PH SN XUT, KINH DOANH THEO YU T

2011 2010

VN VN

Chi ph nguyn liu, vt liu 14.913.678.702.671 10.249.281.585.276Chi ph nhn cng 601.676.764.769 493.167.684.107

Chi ph khu hao ti sn c nh 414.590.126.421 289.533.149.414Chi ph dch v mua ngoi 747.423.305.413 576.326.193.320Cc chi ph khc 1.418.811.954.953 1.155.019.268.880

18.096.180.854.227

12.763.327.880.997

32 CC GIAO DCH CH YU VI CC BN LIN QUAN

C ng ln nht ca Cng ty l Tng Cng ty u t v Kinh doanh Vn Nh nc (SCIC), s hu45,04% vn iu l ca Cng ty. SCIC c kim sot bi Chnh ph nc CHXHCN Vit Nam.

(a) Nghip v vi cc bn lin quan

Trong nm, cc nghip v sau y c thc hin vi cc bn lin quan:

i) Doanh thu bn hng v dch v

2011 2010VN VN

Cng ty lin kt:Cng ty C phn Nguyn liu Thc phm Chu Si Gn 112.180.852

-

ii) Mua hng ha v dch v

2011 2010VN VN

Lin doanh:D n Pht trin ngun nguyn liu sa ti Vit Nam 3.483.876.513 -Cng ty lin kt:Cng ty TNHH Miraka 208.625.385.663 -

Cng ty C phn Nguyn liu Thc phm Chu Si Gn 8.283.190.000 -

220.392.452.176

-

iii) Cho cc bn lin quan vay

2011 2010VN VN

Cng ty lin kt:Cng ty C phn Nguyn liu Thc phm Chu Si Gn 18.000.000.000

-


40/50


38

Mu s B 09 DN/HN

32 CC GIAO DCH CH YU VI CC BN LIN QUAN (tip theo)

(a) Nghip v vi cc bn lin quan (tip theo)

iii) Cho cc bn lin quan vay

Trong nm, Cng ty cho Cng ty C phn Nguyn liu Thc phm Chu Si Gn vay s tin l18 t ng Vit Nam vi li sut l 15%/nm. Khon cho vay ny o hn vo ngy 9 thng 2 nm2012. Ti thi im pht hnh bo co ti chnh ny, Cng ty C phn Nguyn liu Thc phm Chu Si Gn tt ton ton b khon vay.

iv) Gp vn u t vo cc bn lin quan

2011 2010VN VN

Cng ty lin kt:Cng ty C phn Nguyn liu Thc phm Chu Si

Gn - 9.000.000.000Cng ty TNHH Miraka - 179.315.000.000

-

188.315.000.000

v) Chi tr c tc

2011 2010VN VN

C ng ln:Tng Cng ty u t v Kinh doanh Vn Nh nc

(SCIC) 333.984.000.000

834.960.000.000

v) Cc khon chi cho cc nhn s qun l ch cht

2011 2010VN VN

Tin lng v thng ca thnh vin Hi ngQun tr v Ban iu hnh 46.632.287.016

41.545.628.000

(b) S d cui nm vi cc bn lin quan

2011 2010VN VN

Cc khon phi tr (Thuyt minh s 13)Lin doanh:D n Pht trin ngun nguyn liu sa ti Vit Nam 145.509.003 -Cng ty lin kt:Cng ty TNHH Miraka 108.050.477.828 -

108.195.986.831

-


41/50


39

Mu s B 09 DN/HN

33 BO CO B PHN

Thng tin b phn c trnh by theo b phn theo khu vc a l ca Tp on. Bo co chnh yu, b phn theo khu vc a l, c da vo c cubo co ni b v qun l ca Tp on.

Kt qu bo co b phn bao gm cc khon mc phn b trc tip cho mt b phn cng nh cho cc b phn c phn chia theo mt c s hp l.Cc khon mc khng c phn b bao gm ti sn, n phi tr, doanh thu t hot ng ti chnh, chi ph ti chnh, chi ph bn hng, chi ph qun ldoanh nghip, li hoc l khc v thu thu nhp doanh nghip.

B phn theo khu vc a l

Khi trnh by thng tin b phn theo khu vc a l, doanh thu b phn da vo v tr a l ca cc khch hng ti Vit Nam (trong nc) hay cc nckhc ngoi Vit Nam (xut khu).

Trong nc Xut khu Tng cng

2011 2010 2011 2010 2011 2010

VN VN VN VN VN VN

Doanh thu bn hng 18.854.564.315.218 14.096.108.021.031 2.772.864.577.891 1.656.757.978.394 21.627.428.893.109 15.752.865.999.425

Gi vn hng bn (12.815.260.529.233) (9.249.543.881.741) (2.224.044.849.131) (1.329.664.247.456) (15.039.305.378.364) (10.579.208.129.197)

Li nhun gp

6.039.303.785.985

4.846.564.139.290

548.819.728.760

327.093.730.938

6.588.123.514.745

5.173.657.870.228


42/50


40

Mu s B 09 DN/HN

34 CAM KT VN

Cc cam kt v chi tiu to lp ti sn c nh k hp ng ti ngy lp bng cn i k ton

nhng cha c hch ton vo bo co ti chnh nh sau:

2011 2010

VN VN

Nh ca, nh xng, my mc v thit b 2.142.064.573.853

1.511.730.845.164

35 CAM KT THU HOT NG

Cc hp ng thu hot ng khng hy ngang, Tp on phi tr mc ti thiu trong tng lai nhsau:

Thu t v thu kho

2011 2010

VN VN

Di 1 nm 5.281.677.565 4.734.528.788

T 1 n 5 nm 21.133.710.260 18.938.115.151

Trn 5 nm 175.917.048.989 160.027.989.822

Tng cng cc khon thanh ton ti thiu

202.332.436.814

183.700.633.761

36 QUN L RI RO TI CHNH

Cc yu t ri ro ti chnh

Tng quan

Tp on chu cc ri ro sau khi s dng cc cng c ti chnh:

Ri ro th trng Ri ro tn dng

Ri ro thanh khon

Ban iu hnh chu trch nhim chung i vi vic thit lp v gim st nguyn tc qun l ri ro tichnh. Ban iu hnh thit lp cc chnh sch nhm pht hin v phn tch cc ri ro m Tp onphi chu, thit lp cc bin php kim sot ri ro v cc hn mc ri ro thch hp, v gim st ccri ro v vic thc hin cc hn mc ri ro. H thng v chnh sch qun l ri ro c xem xt linh k nhm phn nh nhng thay i ca cc iu kin th trng v hot ng ca Tp on.

(a) Ri ro th trng

Ri ro th trng l ri ro gi tr hp l hoc lu chuyn tin t tng lai ca mt cng c ti chnhs bin ng theo s bin ng ca gi th trng. Ri ro th trng bao gm 3 loi ri ro: ri ro tint, ri ro li sut v ri ro gi. Mc tiu ca vic qun l ri ro th trng l qun l v kim sot mc

ri ro trong gii hn chp nhn c, trong khi vn ti a ha li nhun.


43/50


41

Mu s B 09 DN/HN

36 QUN L RI RO TI CHNH (tip theo)

(a) Ri ro th trng (tip theo)

(i) Ri ro tin t

Tp on chu ri ro t gi trn cc giao dch mua v bn bng cc ng tin t khng phi l ngVit Nam. Cc ngoi t c ri ro ny ch yu l ng la M (USD) v ng Euro (EUR).

Tp on m bo rng mc ri ro tin t thun c duy tr mt mc c th chp nhnc bng cch mua hoc bn cc ngoi t theo t gi thc hin ti thi im khi cn thit hnch s mt cn bng trong ngn hn. Ban iu hnh khng thc hin cc giao dch phng nga riro tin t sau khi cn nhc chi ph ca vic s dng cc cng c ti chnh phng nga ri ro cth vt mc ri ro tim tng ca bin ng t gi.

Ri ro tin t ca Tp on i vi USD v EUR l nh sau:


Tin gc ngoi t VN tng ng

USD EUR USD EUR

Ti sn ti chnh

Tin mt v tin gi ngn hng 27.989.325 1.482.878 582.961.667.350 40.976.354.510

Phi thu khch hng v phi

thu khc 35.512.893 8.543.383 739.662.534.214 236.079.314.321

63.502.218

10.026.261

1.322.624.201.564

277.055.668.831

N ti chnh

Phi tr ngi bn v cc khon

n khc (43.076.331)

(12.606.518)

(897.193.813.131)

(348.355.921.842)

Mc ri ro tin t 20.425.888

(2.580.257)

425.430.388.433

(71.300.253.011)


44/50


42

Mu s B 09 DN/HN



(i) Ri ro tin t (tip theo)

Ti ngy 31 thng 12 nm 2010Tin gc ngoi t VN tng ng

USD EUR USD EUR

Ti sn ti chnhTin mt v tin gi ngn hng 1.303.358 995 24.675.217.771 27.581.760Phi thu khch hng v phi

thu khc 10.943.931 8.863.926 207.190.508.231 245.787.809.045

12.247.289

8.864.921

231.865.726.002

245.815.390.805

N ti chnhCc khon vay (30.000.000) - (567.960.000.000) -Phi tr ngi bn v cc khonn khc (30.028.437)

(2.132.729)

(568.498.371.126)

(59.138.450.054)

(60.028.437)

(2.132.729)

(1.136.458.371.126)

(59.138.450.054)

Mc ri ro tin t (47.781.148)

6.732.192

(904.592.645.124)

186.676.940.751

Ti ngy 31 thng 12 nm 2011, nu ng la M mnh/yu i 10% so vi ng Vit Nam trongkhi mi bin s khc (k c thu sut) gi nguyn khng i, th li nhun sau thu ca Tp oncho nm ti chnh s cao/thp hn mt khon l 27.451.861.885 ng Vit Nam do li/l chuyn it gi trn s d cc cng c ti chnh bng ng la M cn li.

Ti ngy 31 thng 12 nm 2011, nu ng Euro mnh/yu i 10% so vi ng Vit Nam trong khimi bin s khc (k c thu sut) gi nguyn khng i, th li nhun sau thu ca Tp on chonm ti chnh s thp/cao hn mt khon l 5.347.518.976 ng Vit Nam do li/l chuyn i tgi trn s d cc cng c ti chnh bng ng Euro cn li.

(ii) Ri ro gi

Tp on c cc hot ng u t vn vo cc cng ty nim yt v cha nim yt v chu ri ro binng gi ca cc khon u t ny. Cc yu t ri ro nh hng n kt qu ca cc khon u tny bao gm kt qu hot ng kinh doanh v tnh hnh ti chnh ca cc cng ty c u t viu kin th trng. Ban iu hnh qun l ri ro lin quan n yu t kt qu hot ng kinhdoanh v tnh hnh ti chnh ca cc cng ty c u t bng cch chn la cc ngnh ngh kinhdoanh v cc cng ty u t. Yu t ri ro lin quan n iu kin th trng t bn thn n bnh hng bi cc iu kin kinh t chung ca Vit Nam v cc hnh vi ca cc nh u t, nmngoi kh nng kim sot ca Ban iu hnh. Nhng yu t ny dn n cc iu kin thtrng bin ng nhiu trong hai nm va qua.

i vi cc khon u t vo chng khon vn nim yt, nu gi chng khon tng/gim 10% trongkhi tt c cc bin s khc (k c thu sut) gi nguyn khng i, th li nhun sau thu ca Tpon s cao/thp hn 8.303.060.483 ng Vit Nam tng ng vi xu hng thay i ca gi.


45/50


43

Mu s B 09 DN/HN



(iii) Ri ro li sut

Tp on khng chu ri ro li sut ln do Tp on c chnh sch duy tr li sut c nh cho tt ccc khon vay. Ngoi ra, ti ngy 31 thng 12 nm 2011, Tp on tt ton tt c cc khonvay.

(b) Ri ro tn dng

Ri ro tn dng l ri ro Tp on b thit v ti chnh nu mt khch hng hoc mt i tc ca cngc ti chnh khng th thc hin cc ngha v theo hp ng ca h, v ri ro ny pht sinh ch yut cc khon phi thu khch hng ca Tp on.

Phi thu khch hng v phi thu khc

Mc ri ro tn dng ca Tp on b nh hng ch yu bi cc c im ring bit ca tngkhch hng.

Ban iu hnh thit lp chnh sch tn dng, theo , mi khch hng mi phi c phn tchk v mc tn nhim trc khi Tp on a ra cc iu kin v iu khon giao hng v thanhton. Hn mc mua hng c thit lp cho tng khch hng, th hin khon tin cao nht mkhch hng c th mua m khng cn phi c s chp thun ca Ban iu hnh. Khch hng nokhng c thng qua xp hng tn nhim ch c th giao dch vi Tp on vi iu kin tr tintrc.

Tp on s lp d phng gim gi tr phn nh mc thit hi c tnh i vi phi thu khch

hng, phi thu khc v cc khon u t. Thnh phn chnh ca khon d phng gim gi ny lkhon l c th c lin quan n mc thit hi ln c th i vi tng khch hng v mc thit hi tng th ca cc nhm ti sn ti chnh tng t, c xc nh khi cc ri ro ny c th xy ra nhng cha c pht hin. Mc thit hi tng th c xc nh da trn d liuthng k v thanh ton trong qu kh ca cc ti sn ti chnh tng t.

Cc khon u t

Tp on gii hn mc ri ro tn dng bng cch ch u t vo cc chng khon c tnh thanhkhon v vi cc i tc c mc tn nhim cao. Ban iu hnh ch ng gim st ri ro tn dngv khng k vng cc i tc s khng thc hin c cc ngha v ca h.

S d vi ngn hng

Tp on c s d tin gi vi cc t chc tn dng trong nc. Ban iu hnh khng nhn thymt khon thit hi no i vi kt qu hot ng ca cc t chc tn dng ny.

Mc ri ro tn dng ti a i vi mi nhm ti sn ti chnh l gi tr ghi s ca nhm cng c tichnh c trnh by trn bng cn i k ton. Cc nhm ti sn ti chnh ln ca Tp on ltin gi ngn hng, cc khon phi thu khch hng, cc khon phi thu khc v cc khon u t.


46/50


44

Mu s B 09 DN/HN


(b) Ri ro tn dng (tip theo)

(i) Cc ti sn ti chnh khng qu hn cng khng b suy gim gi tr

Tin gi ngn hng v cc khon u t vo tri phiu khng qu hn v khng b suy gim gi trl cc khon tin gi v cc khon u t vo tri phiu pht hnh cc ngn hng c xp hng tnnhim cao Vit Nam. Cc khon phi thu khch hng v phi thu khc m khng qu hn cngkhng b gim gi ch yu l t cc cng ty c qu trnh thanh ton tt cho Tp on.

Cc khon phi thu khch hng v phi thu khc ca Tp on khng qu hn v khng b suy gimgi tr l 1.353.317.082.254 ng Vit Nam (2010: 709.847.091.276 ng Vit Nam).

(ii) Ti sn ti chnh qu hn v/hoc suy gim gi tr

Khng c cc nhm ti sn ti chnh khc qu hn v/hoc suy gim gi tr ngoi tr cc khon phithu v phi thu khc.

Cc khon phi thu v phi thu khc qu hn nhng khng suy gim gi tr bao gm nh sau:

Ti ngy 31 thng 122011 2010VN VN

Qu hn 1 n 30 ngy 15.058.558.138 23.720.033.214Qu hn 31 n 60 ngy 287.717.434 345.829.102Qu hn 61 n 90 ngy 630.000 7.056.901.845

Qu hn hn 90 ngy 3.727.445.863 29.762.308.581

19.074.351.435

60.885.072.742

Gi tr ghi s ca cc khon phi thu khch hng v phi thu khc c xc nh l c suy gim gitr v s tng gim ca d phng gim gi tr lin quan nh sau:

Ti ngy 31 thng 122011 2010VN VN

Gi tr ghi sTng gp 3.582.467.962 630.581.164Tr: D phng gim gi tr (1.918.007.430) (596.556.111)

1.664.460.532

34.025.053

D phng gim gi trS d u nm 596.556.111 663.172.889D phng tng 1.833.346.777 (14.545.012)Xa s (511.895.458) (52.071.766)

S d cui nm

1.918.007.430

596.556.111


47/50


45

Mu s B 09 DN/HN


(c) Ri ro thanh khon

Ri ro thanh khon l ri ro Tp on s gp kh khn v khng th thc hin cc ngha v linquan n cc khon n ti chnh. Chnh sch ca Tp on l thng xuyn gim st cc yu cuthanh khon hin ti v tng lai nhm m bo Tp on c th duy tr d tr tin mt y c th p ng cc yu cu thanh khon trong ngn hn v trung hn. Vic nm gi tin mt caTp on v dng lu chuyn tin thun t hot ng c cho l y c th thanh ton cckhon n n hn trong nm ti chnh ti ca Tp on.

Bng di y phn tch cc khon n ti chnh phi phi sinh vo cc nhm o hn c lin quanda trn k hn cn li t ngy lp bng cn i k ton n ngy o hn theo hp ng. Cc stin c trnh by trong bng sau l cc dng tin theo hp ng khng chit khu.

Di 1 nm

T 1 n

2 nm

T 1 n 5

nm

VN VN VN


Phi tr ngi bn v cc khon n khc 2.312.706.740.902

92.000.000.000

-


Cc khon vay 567.960.000.000 - -

Phi tr ngi bn v cc khon n khc 1.556.078.140.913 - 92.000.000.000

2.124.038.140.913

-

92.000.000.000


48/50


46

Mu s B 09 DN/HN


(d) o lng theo gi tr hp l

Gi tr ghi s tr d phng ca cc khon phi thu khch ngn hn, tin gi ngn hng v cc khon phi tr ngi bn v phi tr khc l gn bng vigi tr hp l ca chng.

Di y l chi tit gi tr hp l ca cc khon u t ngn hn v di hn:

So snh vi gi th trng

Gi tr s sch Tng Gim Gi tr th trng D phng

VN VN VN VN VN


u t ngn hn

Chng khon vn nim yt 24.993.771.792 11.762.802.708 (10.685.976.400) 26.070.598.100 (10.685.976.400)

Chng khon vn cha nim yt 82.283.660.000 - (68.558.267.200) 13.725.392.800 (68.558.267.200)

Cc u t di hn khc


Chng ch qu 106.350.000.000 - (45.907.987.129) 60.442.012.871 (45.907.987.129)

420.623.505.592

17.736.131.208

(221.595.036.229)

216.764.600.571

(221.595.036.229)


49/50


47

Mu s B 09 DN/HN


(d) o lng theo gi tr hp l (tip theo)

So snh vi gi th trng

Gi tr s sch Tng Gim Gi tr th trng Gi tr s sch

VN VN VN VN VN


u t ngn hn


Chng khon vn cha nim yt 82.283.660.000 - (62.507.091.500) 19.776.568.500 (62.507.091.500)

Cc u t di hn khc

Chng khon vn nim yt 206.996.073.800 26.970.000 (80.353.639.400) 126.669.404.400 (80.353.639.400)

Chng ch qu 106.350.000.000 - (28.226.445.148) 78.123.554.852 (28.226.445.148)

420.623.505.592

39.565.120.708

(179.237.754.048)

280.950.872.252

(179.237.754.048)

Gi tr th trng ca chng khon vn nim yt ti S giao dch Chng khon Thnh ph H Ch Minh c tnh da vo gi ng ca ca ngy giao

dch cui cng ca nm ti S giao dch chng khon Thnh ph H Ch Minh.

Gi tr th trng ca cc chng khon vn cha nim yt c c tnh da trn gi giao dch bnh qun ca 3 cng ty chng khon.

Gi tr th trng ca chng ch qu cha nim yt c tnh da vo gi tr th trng ca danh mc u t ca qu c xc nhn bi cng ty chngkhon v ngn hng gim st c b nhim.


50/50

Documents

BCTC Vinamilk 2011 Conso VN Audited