Embed Size (px)
Citation preview
cONG TY CO PHAN THE xI zT
86o c5o tii chinh tl5 tluoc so6t x6tcho k!,tii chinh f6t ttrricvio ngiy 30 thing 6 nim 2013
(
cOue rv cO pxAtt rxE rcizt
MUC LUC
aAo cAo cuA HQtoOttc ouAn rn;
eAo cAo xEr ouA cOne rAc soAr xEr eAo cAo rl cxinn
eAo cAo rA ctitu oA sugc soAr xEr
Bing can e6i re toan
86o c6o f6tqui hoat dQng kinh doanh
B5o c5o luu chuy6n tiCn te
Thuy6t minh b6o c6o tii chinh
Trang
1-3
4
5-6
I
9-26
@/cillcOrq
IlElx
..IllI?.'N\I
CONG TY CO PHAN THE KT 21
BAO CAO CoA HQ! DoNG QUAN rR!
HOi ct6ng'Qudn tri hdn hqnh dO kinh b5o c6o ndy cirng voi 86ro c6o tii chinh cl5 tluEc sodt x6t crla C6ng tyC6 phAn ThC K'y 21 cho k!' tdi chinh 6 th6ng k6t thfc viro ngiry 30 thdng 6 nim 2013.
1. C6ng ty
COng ty c6 phin Th6 Ky 21 ("COng ty") (ten gi int SC21 JSC) ld cOng ty c6 phAn cluqc thirnh l?p nh cs6 Osoogzg65T (s6 ding kf kinh doanh cU 0 ng 1
SO K6 hoach va DAu tu thdrnh pn6 n6 Cni thoth6ng 8 ndm2011.
C6 phi6u crla COng ty di tlugc chAp thuQn ni6m y6t tai S& giao dich chung kho6n thinh ph6 H6 ChiMinh v0imd chung kho6n 8C21.
TrU sO cOa COng ty tluEc alat tai Cao 6c tu6i trd s6 41 duong NguySn Thi Minh Khai, phuong BOn
Nghe, qufn 1, thdnh pn6 no Chi Minh.
Ngirnh ngne kinh doanh c0a COng ty :
- X6y dqrng cOng nghiQp vd din dung;- S0a ch0a nhdr vd trang tri nOith6t;- Sdn xu6t vat liQu xiy dr=rng, xAy drTng
dqrng nhd ee Uan hoac cho thu6);ciu duong, san l5p mft bing, kinh doanh nhd & (x6y
- Mua, b6n vit liQu xdy dLpng, hing trang tri- Dich vU thuong mai;
nOith6t;
il
- Khaith6c, mua b6n kho6ng sdn phi kim loai;- Kinh doanh nhd kh6ch - nhd nghi c6 kinh doanh du lich - bdi cim trai du lich - ldng du lich -
nhd hdng (khong kinh doanh taithinh pn6 nO Chi Minh);- Kinh doanh bit tlQng sin;- Kinh doanh dich vu bAt tlQng sdn;- Kinh doanh v?n chuy6n hdnh kh5ch bing 6 t0;- Kinh doanh co s& luu tr0 du lich : kh6ch san (phdi tlat ti6u chu5n sao vd khOng kinh doanh tai
tru s&);- Gi6o duc mAm non - Gi5o duc ti6u hqc;- Gi6o dUc th6 thao vd giditri : cAu c6, tro choitr6n mit nuoc;- Hoat clQng crla c6c co sd nu6i dudng, tli6u dudng( tru khdm chOa benh);- Sdn xu6t vat liQu x6y dr,rng tu oAt set.
G6ng ty con
. COng ty TNHH Sao Mai ThC Ky 21 :
- Oii chi: t6 15, kh6m NggcSon, phuong Nggc HiQp, thdnh ph6 Nha Trang, tinh Kh6nh Hda.- Ty le lEi ich/ Quy6n bi6u quy6t c0a c6ng ly me :77o/o
. C6ng ty TNHH Hdm TAn The Ky 21 :
- Dia chi: th6n HiQp Tin, TAn Ti6n, th!xi Lagi, tinh Binh Thu?n.- T'r lQ lEi lch/ Quy6n biOu quy6t c0a c6ng ty mq : 100%
. COng ty TNHH Thuong Mai Xdy drrng Khii Hodn :
- Oii chi: s6 41, Nguy6n Thi Minhkhai, pnuong BOn Nghe, quQn 1, TP H0 ChiMinh.- Ty le lqi ich/ Quy6n-bi5u quyCt c0a c6ng ty me : 1007' (trrrc ti6p la 98,86% vdr giin ti6p qua
c6ng ty con li 1,14%)
. C0ng ty TNHH MTV ThC Ky 21 :
- Dla chi: th6n Vi6m D6ng, xi DiQn Nggc, huyQn DiQn Bdn, tinh Qudng Nam.- Ty le lgi ich/ Quy€n bi6u quy6t c0a c6ng ty mg : 100%HiQn nay, c6ng ty niy chua tri6n khai hoat tlQng
CONG TY CO PHAN THE KT 21
BAO CAO COA NOI OOT.IG QUAN TR!
2. Cic thinh vi6n cOa }lEl aOng Quin tr!vi Ban Gi6m ttiic
C6c thinh vi6n HOi d6ng Qudn tri vd Ban Giim tt6c trong k!,t?ri chinh ndy vd cho cl6n ngdy lap b5o
c6o ndy bao g6m :
HQitl6ng Quin tr!
Ong TrAn Minh DOcOng Hu!'nh Son PhudcOng TrAn COng TudnOng Louis T. Nguy6nOng Dinh rn6 Ui6n
Ong Phqm Uy6n Nguy6nOng Dang H6ng AnOng VU Vin Binh
Ban Ki6m soit
Bd Nguy6n Thi Kim DungOng Pham Truong PhuongOng V6 Hodng ChuongOng Dinh rne Hi6nBi Nguy6n Th! H6ng ChiuOng Dinh Minh Trung
Ban didu hinh
Ong Hu!'nh ScYn PhudcOng Dang HOng AnOng Nguy6n Manh Hdro
Bir Nguy6n Th! Minh TAn
Ch0 tichThdnh vi6nThdnh vi6nThinh viOn
ThAnh vi6n (cluEc b6 nhiem vdo ngdy 13 th6ng 4 ndm2013)Thdnh vi6n (ituEc b6 nhiem vdo ngdy 13 th6ng 4 ndm2013)Thdnh vi6n (tu nhiem vdo ngdy 13 th6ng 4 nim 2013)Thdnh vi6n (tu nhiem vdo ngdy 13 thdng 4 ndm2013)
Tru0ng ban (tluEc b6 nhiem vdo ngdy 13 th6ng 4 ndm 2013)Thdnh vi€n (dugc b6 nhiQm vdo ngiy 13 th6ng 4 nim 2013)Thdrnh vi6n (tluEc b6 nhiQm viro ngdy 13 th6ng 4 ndm 2013)Tru&ng ban (tu nhiem vdo ngdry 13 th6ng 4 nim 2013)Thdnh vi€n (tu nhiQm vdo ngdy 13 th6ng 4 nim 2013)Thdnh vi6n (tu nhiem vdo ngdy 13 th5ng 4 ndm 2013)
-7 -ilong Glam oocPh6 TOng Gi6m tt6cPh6 T6ng Gi6m d6cKC toan tru0ng
3. D6nh gi6 tinh hinh kinh doanh
KOt qu6 hoqt clQng kinh doanh crla COng ty cho k!'tdi chinh 6 th6ng kCt thUc vio ngdy 30 th6ng 6nim 2013 vir tinh hinn tai chinh vdo cung ngiry niy duqc th6 hiCn trong 86o c5o tiri chinh dinh kdm.
Cic sg kign ph6t sinh sau ngiy kiit thric nim tii chinh
Kh6ng c6 su kien quan trgng niro xdy ra k6 tu ngiry k€t thric k!'tdi chinh tlua d6n y6u cAu phdi cti6u
chinh hoic c6ng b6 trong thuy6t minh trong B5o cio tiichinh.
Ki6m toSn vi6n
Cong ty TNHH Ki6m to6n BDO tluEc chi dinh so5t xet 86o c6o tdi chinh cho k!'tdi chinh 6 thing k€tthUc vdo ngdy 30 th6ng 6 nim 2013.
4.
5.
CONG TY CO PHAN THE KT 21
BAo cAo cuA HQr DONG euAN TR!
6. C6ng bi' trich nhiQm cia Ban Giim tt6c e6ivOl Bio cio tii chinh
Ban Gi6m tt6c crla C6ng ty chiu tr5ch nhiQm lQp 86o cdo tii chinh vd tldm b6o 86o c6o tdi chinh tl5phdn 6nh trung thr;c vir hEp l1i vO tinh hinh tii chinh-cr3a.COng ty vdo ngiry 30 th6ng 6 nim 2013,cUng nhu k6t qud hoat itOng kinh doanh vd luu chuySn ti6n t0 trong k!, tdi chinh ket thtlc vio cUng
ngiy cria C6ng ty. g6 Ep B5o c5o tiri chinh ndy, Ban Gidm d6c C0ng ty cluqc y6u cAu:
- Lua chgn phir hEp vir 5p dung nh6t qu6n c6c chinh s6ch kO to6n;- ThUc hien c6c x6t tlo6n vi udc tinh mqt c6ch hqp lV vi th?n trqng;- Trinh bdy c6c nguy6n tec k6 todn clang tluoc 5p dr;ng, tu!'thuQc vio sr,r kh6c biet trqng y6u
cOng b6 vi giAitrinh trong B5o c6o tii chinh;- LapLSc b6o c6o tdi chinh tr6n co s& hoqt clQng li6n tUc tru khi gid thuy6t COng ty s6 ti5p tUc
hoat tlQng kh6ng cdn phit hEp; vd- Thiet lqp, thUc hiQn vi duy trl he th6ng ki6m sodt nOi bO nhim ngin chin vi ph6t hiQn gian
lAn vd sais6t.
Ban Gi5m d6c COng ty cam k6t rang d5 tudn th0 c6c yOu c3u n6u tr6n trong viQc l?p b6o c6o tirichinh.
Ban GiSm tl6c chlu tr5ch nhiQm ddm b6o s6 te toan duqc ghi ch6p dAy t[], phdn 6nh trung thqrc virhEp lV tlnh hinh tdi chinh c0a COng ty vir ddm bio 86o c5o tii chinh c0a COng ty tuAn thO c6cchudn mUc kO to6n Viet Nam, ch6 clO k€ to5n doanh nghiQp Viet Nam hien hirnh vd c5c quy clinh
ph6p lf c6 li6n quan.
PhG duyQt c6c bio c5o tii chinh
Chring t6i ph6 duyet 86o c6o tdi chinh tlinh kdm. 86o c6o tdri chinh niry phin dnh trung thttc vd hEp
l! tinh hinh tdrichinh cOa COng ty 2013, kCt qud h9a.t dQng kinh doanh vdtinh hinh luu chuy6n ti6n t0 cUng dm cho k!'tdi chinh k6t thtlc cUng ngdy,vd ctuqc lap phCr hgp vdi c5c chu cn6 09 kO toan doanh nghigp Viet NamhiQn hdnh vd c6c quy dinh phap lf c6 li6n quan.
6ng TRAIT MINH DOcCh0 tich
Thdnh pn6 UO Chi Minh, ngdy 27 th6ng 8 nim 2013
7.
Tel :+84 8 3911 0033Fax :+84 8 39tt7439www.bdo.vn
lndochina Park Tower, 1/F4 Nguyen Dinh Chieu StreetDistrict 1, Ho Chi Minh CityVietnam
So 21CEN(Ay020.13(SX)
BAo cAo KET QUACONG TAc SoAT xET BAo cAo TAI GHiNH
ve Beo c5o t?ri chinh cho k!'tdi chinh fet tnUc vdo ngdy 30 th6ng 6 ndm 2013 citaCONG TY CO PHAN THE KT 21
Kinh g&i: Quf C6 tl6ngCic thinh vi6n Hgi ddng Quin tr!vi cic thinh vi6n Ban Giim diic
TrOn co s& c6ng t6c so6t x6t crla chring tOi, chring t6i kh6ng th6y c6 sU kiOn nio d6 ch[ng t6i choring c6c b6o c6o tdi chinh kdm theo d6y khOng phin 6nh trung thqrc vd hqp lf tr€n c5c khia canh
hEp v0i chu6n muc k6 todn Viet Nam, ch6 dO k6ioan doanh nghiOp Vi€t Nam vd c6cc6 li6n quan.
tdi chinh g6m : Bdng cdn tt6i k6.to6n vdo ngiry 30inh doanh, 86o c6o luu chuy6n ti6n t6 vd Thuy6tngiy 01 th6ng 01 nim 2013 tl6n ngiry 30 thdng 6
26 kdm theo. ld "COng ty"), ituEc trtnh bdy tu trang 5 tl6n trang
ViOc l?p vi trinh biry B5o c5o tii ch_inh ndy lir thuOc trdch nhi6m crla Ban gl6m ct6c C6ng ty. Trdchnhi€m cria ch0ng t6i lir clua ra f ki6n nh?n x6t ve Bao c5o tdi chinh niy dUa tr6n co s& i6ng t6csodt x6t c0a ch[ng tOi.
Co so so6t x6t
Chring t6i ili thuc hi6n cOng t6c so6t x6t b5o c6o tdi chinh theo ChuSn mr,rc kiSm to6n Vi6t Nam v€cOng t6c so6t x6t. ChuAn mqtc ndy y6u cAu cOng tdc so6t x6t phdi l?p kO hoqch vd thuc hien tt6 c6sU dim b6o vira phdi ring b5o c5o tdri chinh khOng ch0a tlung nhOng sai s6t trgng y6u. COng tdcso6t x6t bao g6m ch0 y6u ld vi0c trao d6i voi nhAn sU c0a COng ty vir ip dung cac thrl tuc phan ticntr6n nhrlng th6ng tin tdi chinh; c6ng t6c ndy cung c6p m6t mrlc CIO ctdm bdo thAp hcrn cOng t5c ki6mto6n. Chfng t6i kh6ng thuc hi6n cOng viQc ki6m to6n n6n c0ng khOng dua ra 1i ki6n ki6m to5n.
r6t tu4n
NGUYEN TH! THUY NGAGiim tl6cS6 CiSy CN DKHN ki6m to6n :0428-2013-038-1
CONG TY TNHH KEM ToAN BDo - Chi nhdnh TP.
Thirnh pn6 HO ChiMinh, ngdy 27 th5ng 8 nim 2013
NGUYEN THUY HOAKi6m toin vi6nS6 Ci5y CN DKHN ki6m to6n :0423-2013-038-1
HO CniUinn
BDO Audit Serui@s Company UrnEd, a lllEd fflvqtgry ispr*ed in Vietnam, is a memberof BDO international Limited, a UK @mpany limited ry guaEnte,and forms part of the intematimal BOO rffd-nd:+a&t nsr$gfim
CONG TY CO PHAN THE KF 21
BANG cAtt o6t rE roAruNgiy 30 th6ng 6 nim 2013
rru sAru
rru sAru uoAru uArrt
Ma Thuy6t
s6 minh
30/0612013
VND
01t01t2013
VND
100 377.894.294.553 367.548.825.153
Ti6n vi cic khoin tuong cluong ti6n..:lten
C5c khoin tuong duong ti6n
C6c khoin tIAu tu tii chinh ngin h4n
Cic khoin phii thuPhdi thu kh6ch hingTrd truoc cho nguoi b6n
C5c khodn phdi thu khdc
Dr.r phong c5c khoin ph6ithu kh6 ddi
Hing tdn khoHirng t6n kho
Tii sin ngin hqn khicChi phitri truoc ngSn hqn
ThuC GTGT duoc kh6u tru,3Tii sdn ngdn han kh6c
TA SAN DAI HAN
110
111
112
120
130
131
132
135
139
140
141
1s0
151
152
158
200
41
42
43
104.343.404.65s
3.453.751.072
100.889.653.583
3.227.770.685
788.152.444
178.262.300
2.589.155.941
(327.800.000)
270.007.200.188
270.007.200.188
315.919.025
226.969.025
88.950.000
179.986.873.817
95.032.821.527
6.530.839.005
88.501.982.522
2.708.207.206
404.516.102
198.262.300
2.433.228.804(327.800.000)
269.541.596.384
269.541.596.384
266.200.036
187.868.422
81.614
78.250.000
225.788.795.094
Cic khoin phii thu dii h4n
Tiisin cti olntr
T?ri sdn c6 dinh hou hinh
Nguy0n giA
Gia tri hao mon l0y k6
Tii sdn c6 dinn vo hinh
Nguy6n gi6
Gia tri hao mon lUy kO
e6t aEng sin diu tuNguy6n gi5
Gi6 tri hao mon lOy kO
Cic khoin tliu tu tii chinh dii h4n
DAu tu vdo c6ng ty con
D6u tu vio cOng ty liOn kOt, li6n doanh
DAu tu ddi han kh6c
Dr7 phong giim gi6 tliu tu dii han
Tii sin dii hqn khic
210
220
221
222
223
227
228
229
240
241
242
250
251
252
258
259
260
,-]376
ilt Hl.G T'lElnBX
IP. 1lO
. IP.
-
44
4.5
46
143.276.312
143.276.312
3.695.538.162
(3.552.261.850)
45.662.840
(45.662.840)
14.500.703.032
35.81 1 .198.868
(21 .310.495.836)
165.342.894.473
90.917.1 50.000
76.068.256.342
40.750.000.000
(42.392.511 8_69)
zss.tta.gl255.776.573
4.357.085.631
(4.101.309.0s8)
45.662.840
(45.662.840)
15.173.732.539
35.81 1.198.868
(20.637.466.329)
210.359.285.982
90.917.150.000
119.625.256.342
40.750.000.000
(40.e33.120.360)
TONG GQNG TA| SAN 557.881.168.370 593.337.620.247
CONG TY cO PHAN THE KY 21
BANG cAn o6r rE roAuNgiy 30 th5ng 6 nim 2013
ttCUOtt VOtt
uo pHA rnA
Ma Thuyrit
s6 minh
30106/2013
VND
01t0112013
VND
300 71.537.817.544 95.851.357.968
Nq ngin hqn
Phaitra cho nguoi b6n
Nguoi mua tri ti6n trudcThuO vi c6c khoin phdi nQp nhd nudcPhditrd cOng nh3n vi6n
Chi phi phditrd
C6c khodn phSi tr6, ph6i nOp kh5c
Qu! khen thu&ng vd phrlc lqi
Ng dii hqn
Phai tra ddi han kh5c
Thu€ thu nhQp ho6n lai phdi trd
VON cHU SO HUU
310
312
313
314 4.7
315
316 4.8
319 4.9
323 4.10
330
333 4.11
335 4.12
400
9.288.687.126
162.176.210
426.293.300
1.237.480.451
1.500.000.000
3.493.585.465
2.469.151.700
62.249.130.418
60.950.413.295
1.298.717.123
486.343.3s0.826
30.111.454.358
762.176.210
361.309.552
3.332.428.788
945.714.250
3.571.907.647
16.286.172.800
4.851.745.111
65.739.903.610
61.393.372.515
4.346.531.095
497.486.262.279
V6n chri s& houV6n dAu tu c0a chO s& h0u
Thang du v6n c6 phAn
C6 phi6u qu!Qu! iliu tu ph6t tri6n
QuV du phdng tdi chinh
Lqi nhuin chua phAn ph6i
Ngudn kinh phi vi qui khic
410 4.13
411
412
414
417
418
420
430
486.343.350.826
193.363.710.000
146.743.244.250
(18.474.260.952)
13.317.849.091' '19.336.371 .000
132.056.437.437
497.486.262.279
193.363.710.000
146.743.244.250
(18.474.260.952)
13.317.849.091
19.336.371 .000
143.199.348.890
=3ANH
TM
orir
ToNG coNG NGUoN voN
GHiflEU NGOAI BANG CAI,I g6I rETOAN
557.881.168.370 593.337.620.247
30/06/2013 01t01t2013
373.239,26 362.853,49
T6ng Giim tlticTP. H6 Chi Minh, ngdy 27 th6ng 8 nim 2013
oilll r
Ngoait0 c6c loai
- USD
Thuy6tminh
4.1
NGUYEN TH!MINH TAN
Nguui l?p/ KC to6n trudng
6
c0rue rv
CONG TY CO PHAN THE KY 21
BAo cAo rEr euA HoAT D9NG KINH DoANHKy taichinh fiit tfrric vio ngiy 30 thing 6 nim 2013
Ma Thuy6t
s6 minh
TD 01/01/2013tt6n 30/06/2013
VND
Til0110112012Ct6n30t06t2012
VND
Doanh thu b5n hing vi cung cip dlch vg
C5c khoin gi6m tru doanh thu
Doanh thu thuinGi5 v5n hing binLqi nhufn g6p
01
02
10 5.1
11 5.2
20
12.341.542.418
12.341.542.418
4.411.537.888
7.930.004.530
13.327.726.484
13.327.726.484
4.053.362.794
9.274.363.690
Doanh thu hoat tlOng tAi chinh
ChiphitdichinhTrong do: chi phl ldivay
Chi phi b6n hingChi phi qudn l1i doanh nghiep
Lgi nhufn tD hoqt tlQng kinh doanh
21 5.3
22 5.4
23
24
25 5.5
30
10.082.522.355
1.459.391.509
5.076.691
4.265.961.730
12.282.096.955
8.023.413.326
1.280.847
15.570.261
4.841.942.404
12.438.983.504
Thu nhQp kh6c
Chi phi kh6c
31
32
2.916.700
239.347.536
(2s6.430.836)
6.660.099.000
45.026.020
6.615.072.980
Lqi nhufn sau thu6 thu nhfp doanh nghiQp 60 7.777.459.547
(*): Khodn muc lqi nhuQn sau thu6 thu nhQp doanh nghiQp
Lgi nhuin kh6c 40
T6ng lqi nhufn t6 to6n tru6c thu6 50
Chi phi thu€ thu nh?p doanh nghiOp hiOn hirnh 51
Chi phi (thu nh?p) thu6 thu nhQp doanh nghiOp hodn lai 52
Lqi nhuin sau thu6 thu nhfp doanh nghiep (.)
Tru : LEi nhu?n chia cho ben hqp t6c kinh doanh(Bao Tu6iTrd)
kinh doanh @eo TudiTrq.
NGUYEN TH!MINH TAN
Ngudi l1p/ Kr6 to6n tru&ng
4.11
12.189.607.660
lqi nhuan phdi cho bdn hqp tdc
T6ng Gi6m di5c
TP. HO Chi Minh, ngdy 27 th5ng 8 nim 2013
5.6
5.6
12.045.666.119
4.547.922.186(3.047.813.972)
19.054.056.484
2.136.014j231.665.000.000
10.545.557.905
2.768.098.358
15.253.042.361
3.063.434.701
CONG TY CO PHAN THE KT 21
BAo cAo LUU CHUYEN TIEN TEKy tai chinh fiit ttrric vio ngiy 30 th6ng S nam ZOtS
MASO
TiP 0110112013
tliin 30/06/2013
VND
Tit 0110112012diin 30/06/2012
VND
Lr/u CHUYEU nEH TU HOAT DQNG KINH DOANH
Lqi nhufn tru0c thu6Di6u chinh cho cdc khodnKhSu hao tiri sdn c6 einn
Cdc khoin dU phdng
Liichenh lech ti gi6 h6i cto6i chua thuc hiOn
Ldi tir hoat tlOng ilAu tuLqi nhu€n KD tru& nhtmg thay d6i vdn tuu dQng
02
03
04
05
08
12.045.666.119
723.421.649
1.459.391.509
(10.006.103.772)
4.222.375.505
19.054.056.484
821.897.6-25
(8.023.412.839)
11.852.541.270
Giam/ (ting) c6c khodn phdi thu
Ting hing t6n kho
Ting c5c khodn phdi trd
fl-eng)/ giim chi phitrd trudc-.:I ren lar vay oa raThuE thu nhQp doanh nghiep tl6 nQp
Ti6n thu kh6c tir hoat dQng kinh doanh
Ti6n chi kh6c tu hoat dOng kinh doanh
09
10
11
12
13
14
15
16
(e60.e81.865)
(465.603.804)
(2.902.988.547)
23.007.516
(7.299.3e6.025)
76.040.780(2.908.193.41 1)
62.527.197.753
(11.159.161.228)
(5.639.342.563)
(175.879.421)
(4.666.575.
2.970.204.(2.907.608.017)
Luu chuy6n tidn thuin tD hoqt tlQng kinh doanh (10.21s.739.851).
(270.000.000)
33.324.800.000
10.006.103.772
52.801.376.690
LUU CHUYET rrEn rr/ Hoar DoNG DAU Tt/Ti6n chi mua sim tdi sdn cO dinn
Ti6n chi tlAu tu g6p v6n vdo don vi khSc
Ti6n thu hOi dAu tu g6p v6n vdo tlon vi kh6c
Ti6n thu l6i cho vay, c6 tuc vd loi nhudn duqc chia
21
25
26
27
(11.484.545)
(718.500.000)
8.023.412.839
Luu chuy6n tidn thuin tD hoqt tlQng diu tu 43.060.903.772 7.293.428.294
Lt.pu cHUyEN rEu rr/ Hoar DQNG TAI cHiNH
C6 tuc, lqi nhu?n cli tri cho ch0 s& h0u (23.534.580.793) (21.564.642.094)36
Luu chuy6n tidn thuin tU hoqt tlQng tii chinh (23.534.580.793)
LUU CHUYEU NEru THUAN TRONG KY
TIEN VA TI,fONG DI/ONG flEN DAU KY
Anh huOng cria thay d6ity gia h6i doai quy tt6i ngoqitQ
nEN VA TT/oNG DI.rONG flEN CUOI KY
50
60
61
9.310.583.128
95.032.821.527
121.564.642.0941
38.530.162.890
49.34.570.281
.874.733.171
NGUYEN TH! MINH TAN
Ngudi lqp/ Kii to5n trudngTP. H0 Chi Minh, ngdy 27 th6ng 8 ndm 2013
oONG TY cO PHAN THE KY 21
THUYET MINH BAo cAo rer cnirunK!,tdi chinh fet tnUc vdo ngdy 30 th6ng 6 ndm 2013
Bin thuy6t minh ndy li mgt bO ph?n kh6ng th6 tach roi dugc cloc cr)ng voi c5c 86o c6o tdi chinh tlinh kem.
1. DaC D|EM HOATDQNG
COng ty c6 phAn The Ky 21 ("COng ty") (t6n giao dlch d6i ngoai ld Century 21 Joint Stock Company,C21l E cOng ty.c6 phAn ttuqc thanh l?p theo giSy chring d3ng.kli kinh doanh c6ng ty c6 phAn s60300978657 (sO Oang kf kinh doanh cU 064078) iting kf l6n ttAu ngdry 10 th6ng 10 nim 1997 doSA Ke hoach vd Diu tu thirnh pnO HO Chi Minh c5p, d5 ding k1i thay tt6i lAn th0 10 vio ngdy 8th6ng 8 ndm2011.
C6 phieu c0a C6ng ty dd duqc chAp thu?n ni6m y6t tai S0 giao dich chung kho6n thdnh ph6 HoChiMinh vdi mi chfng kho6n 8C21.
Tru sd cia C6ng ty dugc ctat tai Cao 6c tu6i tr6 s6 41 duong NguySn Thi Minh Khai, phuong B6nNgh6, qu?n 1, thinh pn6 H6 ChiMinh.
Ngdnh ngh6 kinh doanh cria COng ty :
- Xiy dqrng c6ng nghiep vi din dUng;- Srla ch0a nhd vd trang tri nOi thAt;- Sdn xuAt vat liQu x6y dqrng, xAy dgrng cAu cludng, san l5p mqt bing, kinh doanh nhd & (xdy
dqrng nhir A6 Oan hofc cho thu6);- Mua, bdn v?t li€u xAy dgrng, hdng trang tri nOi th6t;- Dich vu thuong mai;- Khaith6c, mua b6n kho6ng sdn phi kim loar;- Kinh doanh nhir kh6ch - nhdr nghi c6 kinh doanh du lich - b5i c5m trai du lich - lirng du lich -
nhd hing (khong kinh doanh taithdnh pn6 nO Chl Minh);- Kinh doanh b6t dOng sdn;- Kinh doanh dich vu b6t ttOng sdn;- Kinh doanh v?n chuy6n hirnh kh6ch bdng O t0;- Kinh doanh co sd luu trri du lich : kh6ch san (phdi clat ti6u chuAn sao vd kh6ng kinh doanh tai
trU s&);- GiSo duc mAm non - Gi5o duc ti6u hqc;- Gi6o duc th6 thao vd giii tri: ciu cd, tro choi tr6n mit nuoc;- Hoat ilOng c0a c6c co s& nu6i dudng, di6u du0ng (tru kh6m chira benh);- Sdn xu6t vat li6u xiy dr.rng tu o6t set.
Trong k!'tdri chinh ndy, hoat dOng chrl y6u c0a COng ty ld cho thuO vin phong vd ttdu tu c5c du 6nb6t ttOng sin.
C6ng ty c6 khai th5c kinh doanh cao 6c vdn phong tu6i tr6 (cao 6c Yoco) tqi s6 +t ttguy6n ThlMinh Khai, quQn 1, thirnh pn6 UO Chi Minh. Ddy li cao 6c md C6ng ty vd co quan Bdo tu6i trdcirng hop tdc dAu tu xiy dr,rng vi kinh doanh.
Hien tai, C6ng ty dang dAu tu trgc ti6p c6c du 5n nhu :
- Drf 6n khu d6n cu v0i quy mO 16 ha tqi phuong Phu0c Long B, quQn 9, thdnh ph6 HO ChiMinh.
- Du 6n khu ddn cu v0i quy m6 6 ha tai 16 9B7 - Khu tl6 thi Nam Sdi Gdn, thirnh ph6 H0 ChiMinh.
- DU 6n cqm cao 6c - vin phdng - thuong mai dich vU vd cin hO HuVnh Tin Phdt, quQn 7,thinh ph6 HO ChiMinh.
DGn ngdy 30 th6ng 6 nEm 2013, t6ng s6 nhin vi6n c0a C6ng ty li 64 nguoi (vdo ngiy 31 th6ng 12nim2012li 66 nguoi).
-q:llH(lIYlIT0D(ll0'tt
rP.l
-
CONG TY CO PHAN THE Ki 21
THUYET MINH BAO CAO rAI CNirurIK!,tdi chinh tet tnr:c viro ngdy 30 th6ng 6 nim 2013
2. co so lAp eAo cAo rnrcniuH
B5o c6o tii chinh ituoc lQp vd trinh biry bing tl6ng ViQt Nam ("VND"), ituEc l3p theo c6c chuAnmuc kO to6n ViQt Nam, ch6 d0 kO toan doanh nghiQp Vi0t Nam hien hdnh.
86o c6o tdri chinh tlugc lQp tr6n co s0 gi6 g6c. Cic chinh s5ch ke toan duqc COng ty 5p dUng nhStqu6n vi phn hEp v0ic6c chinh s5ch fC toan d5 ctuEc sr? dqng trong nh0ng nim trudc.
Nim tiri chinh c0a C6ng ty cluEc bit ttAu tu ngiry 1 th6ng 1 vd k6t thrlc vio ngiy 31 th5ng 12 hdngnim.
cAc cHiNH sAcH KE ToAN cHU YEU
Tidn vd c5c khoin tuong duong tidn
Ti6n bao gOm ti6n mit, ti6n grli ngAn hdrng khOng k!'han vd ti6n tlang chuy6n. Cdc khodn tuongduong ti6n lir cdc khoin ttAu tu ng5n han co thoi han thu nOi noac d5o han kh6ng qu6 3 th6ng c6kh6 ning chuy6n d6i de dirng thirnh m6t luong ti6n x6c dinh v?r khOng c6 nhi6u rii ro trong chuy6nOOitnann tien.
Cic giao dlch bing ngoqitQ
Trong k!', cdrc nghiQp vr; phdt sinh bing ct6ng ti6n khdc v0i VND tluEc quy tl6i ra VND theo ty gi6h6i doai t4i ngdy phdt sinh nghiep vU. Vdo thoi ili6m k!' nim tii chinh, c6c tiri sdn bdng ti6n vd cOng.,nE c6 g6c ngoqitQ tluEc tl5nh gi6 lqitheo t! gi6 giao dich vdo thoi ili6m cu6i k!,.
fAt cd cdc khodn ch6nh lgch t! gi6 ph5t sinh trong k!'vi ch6nh lech tldrnh gi5 lqi duEc ghi nhfn vdodoanh thu hoic chi phi hoat ilOng tii chinh tr6n 86o c6o k6t qui hoqt tlQng kinh doanh.
C5c khoin phii thu
C6c khodn phdi thu thuong mai vd cdc khodn phdi thu khdc duEc phdn 5nh theo nguy6n gi5 tru cli
dr,r phong phdi thu kh6 tldi.
DLr phong phdi thu kh6 tloi tluEc lqp cho tirng khodn nq phdi thu kho tloi cin cf vdo tu6i ng qu6han crla Cac khoan nq hoic drr ki6n mr?c t6n that c6 th6 xAy ra, cr,r th6 nhu sau :
- D6i v6i nq phdi thu qu6 han thanh to5n :
* 3Oo/o gi6 tr! d6i voi kho6n nE phii thu qu5 han tu tr6n 6 thdng d6n dudi 1 nim;* 5Oo/o gie tr!d6i voi khodn nE phdi thu qu6 h?n tu 1 nim d6n dudi 2 ndm;
" 7Oo/o gi5 tritl6i voi khodn nE phdi thu qu6 han tu 2 ndm t16n duoi 3 nim;* lOOo/o gia tri d6i vdi kho6n nE phdithu qu6 han tu 3 nim tr& l6n.
- D6i voi nE phdi thu chua qu6 han thanh to6n nhung kh6 c6 khd ning thu h6i: Cdn cO vio dUki6n moc t6n th6t 05 tap dq phdng.
Hing tdn kho
Hdng tOn kho ttuEc.ghi nh?n theo gi6 g6c. Gi6 g6c hdng t6n kho bao g6m chi phi mua vd c5c chiphi li€n quan trqrc ti6p kh6c ph6t sinh dE c6 duEc hdng tOn kho d ttla iti6m vi trang th6i hiQn tai.
Chi phittAu tu x6y dr.rng du 6n chO y6u bao g6m chi phitt6n bU gi6it6a, chuy6n quy6n srl dUng tlStvd c5c khodn chi phi phii tri cho c6c nhd thAu xAy dr7ng.
DLr phdng cho hdng t6n kho duEc trich lAp cho phAn gi5 tri drr ki6n bi t6n th6t do gidm gi6 tri chi phitliu tu x6y dqng dU dn thugc quy6n s& h0u cOa COng ty c6 th6 xAy ra drJa tr6n bdng chr?ng hqp lV
vE sr7 gi6m gi6 tri vio thoi tli6m cu6i nem tdi chinh. Cdc kho6n ting hoic giAm dq phong ndy duEcghi nhQn vdo gi5 v6n hdng b6n tr€n 86o c5o k6t qui hoat ttOng kinh doanh.
3.
3.1
,>i\IHHittIintltLa-r\)>
3.2
3.s
10
cONG TY CO PHAN THE KY 21
THUYET MINH BAO CAO TA! CH1NHK!, tiri chlnh tet tnUc vdo ngiry 30 th6ng 6 nim 2013
3.5
3.7
3.8
Tiisin ci5 elnn htru hinh
Nguy6n gi6 cria mQt tdi sdn c6 dinh bao g6m gia mua vd c6c khodn chi phi li6n quan hqrc tiep denviQc dua tii sdn d6 vdo sr? dung. NhDng chi phi mua sim, nAng c6p vd tl6i m6i tii sdn c6 dinhtluEc chuy6n h6a thirnh tiri sdn c6 einn, nhirng chi phi b6o tri vd srira ch0a cluEc ghi vio chi phicl]a k!'hien hinh.
Khi b6n hay thanh lf tdri sdn, nguy6n gi6 vdr gi6 tri hao mon lu! kO c0a tii sdn duEc x6a s6 trongc6c b6o c6o tdi chinh vd b6t ky c5c khodn lii 16 ndo ph6t sinh do viQc thanh lli tl6u duqc ghi nhQnvdo b6o c6o k6t qud hoat dOng kinh doanh trong k!'.
KhAu hao tdi s6n cO Oinn dugc tinh theo phuong phap duong thing. Thoi gian khiu hao cho mOts6 nhom tiri sdn nhu sau:
3.6
Miy m6c thi6t biPhuong tien v?n tdiDUng cU qudn lyi
Tiisin cO Olntr v6 hinh
PhAn m6m k6 toan duEc ghi nhQn nhu tdi sdn c6 einn v0 hinh vi iluEc phAn b6 trong thoi gian 3nim. Nguy6n gi6 tiri sdn c6 dinh vO hinh cu6i l! da kh6u hao h6t nhung v5n con s0 dung ld45.662.840 VND (vdro ngdy 3'1 thAng 12 ndm 2012|d : 45.662.840 VND).
eit aEng sin diu tu
e6t Ogng sdn ilAu tu bao g6m quy6n srl dr;ng 0At va nhd do COng ty nim gi0 nhim muc ilich thuloitir vi6c cho thu0.
Nguy6n gi5 c0a OAt OOng sdn tlAu tu bao g6m todn bO c6c chi phi md COng ty ph6i b6 ra tinh d6nthoi di6m xAy dsrng hoirn thirnh OAt dQng sdn tl6.
KhAu hao OAt eQng sin tlSu tu ttugc tinh theo phuong ph6p tluong th5ng. Thoi gian kh5u hao chomOt s6 nh6m tii sdn nhu sau:
2-7 ndm3 nim
3 -6nim
6-25nimKh6ng trich khSu hao
)
NhA, xudng vd v?t ki6n tr0cQuy6n srl dr,rng O6t 6n tlinh lAu dii
Cic khoin diu tu
Cdc khoAn tliu tu iluqc ghi nhan theo gi6 g6c.
Lgi nhu?n ph6t sinh tu c6c khodn dAu tu vio cOng ty con, c6ng ty li6n doanh, c6ng ty li6n k6t clugcghi nhQn vio doanh thu hoat ctOng tdi chinh tr6n co s& th6ng b6o phin ph6i lEi nhu?n tir c6c c6ngty niy.
C6c khoin dAu tu dii han kh6c bao g6m c5c khodn mua c6ng trai, trai phi6u hofc dAu tu vdo donvi kh6c md chi n5m giir dwoi 2Oo/o v6n chrl sd h0u c6 thoi han thu nOi noac thanh to6n tr6n mOtnim.
Du phong t6n thdt cho c5c khodn ctAu tu tdi chinh vdo c6c t6 chuc kinh tO kh5c tluEc trich l?p khic5c t6 ch0c kinh t6 ndy bi 16 vdi muc trich lfp tuong Ong voi ti E v6n g6p c0a COng ty trong c6c tO
chr?c kinh tG ndy.
3.9 C5c khoin phiitri thuong mSivi phiitri khic
C5c khodn phdi trd thuong m?i vd ph6i trd kh6c tluoc th6 hien theo nguy6n gi6.
11
CONG TY cO PHAN THE KY 21
THUYET MINH BAO CAO TAI CH1NHK!,tdi chinh tet tnUc vdo ngdy 30 th6ng 6 nim 2013
3.10 Chi phi phiitri
Chi phi phdi tr6 ctuEc ghi nh?n vdo chi phi ph6t sinh nhung thrfc t6 chua chi trd trong k!'niy virphdi CluEc thuc hiQn theo nguy6n t5c phit hgp gi0a doanh thu vi chi phi.
3.11 Trich lfp cic qui
Theo Di6u l0 C6ng ty, lqi nhu?n sau thuE s6 tluEc trich l?p c6c qu!: Qui khen thu&ng phUc lgi vdim0c trich 5% lqi nhu4n; QuV drr tr0 b5t buQc (quV dr7 phong tdi chinh) vdi muc trich 5% lEi nhuQn
sau thu6 tt6 b6 sung v6n cho ct6n khi qui niy bing 10% v6n iti6u 19; vdr c6c qu! kh5c (qu! tlAu tuph6t tri6n..).
3.12 Doanh thu
Doanh thu bdn hdng vd cung cdp dlch vqt
Doanh thu bdn hdng vi cung c6p dlch vu tluEc ghi nh?n tr6n B5o c6o k6t qud hoat clOng kinhdoanh khi phdn lon r0i ro vd loi ich gin li6n voi quy6n s& h0u tl6 iluqc chuy6n giao cho nguoimua vd dich vU dugc cung cAp. Doanh thu khOng tluEc ghi nh?n n6u nhu c6 nh0ng y6u t6 kh6ngchSc chin trong y6u li6n quan t0i kha ndng thu h6i khodn phdi thu hoic li6n quan toi khA ninghing b6n bitrS lai.
Doanh thu tir tidn ldi
Doanh thu tu ti6n lii duqc ghi nhin theo ti 16 tuong r?ng voi thoi gian dura tr6n s6 du g6c vi l6isu6t ap dqng.
Doanh thu t* lqi nhuQn dtry chia
Doanh thu tu lqi nhu?n cluqc chia cluqc ghi nhin khi quy6n nh?n lqi nhu?n tluEc x5c l?p.
3.13 Thu6 thu nhfp doanh nghiQp
Chi tr u nh? uE
thu P oc6o nhngo A hoin ngvio t ghi th sdhOu.
Thu6 thu nh?p hien hdnh ld kho6n thuO du ki6n phdi nOp dua tr6n thu nhip chiu thu6 trong k!, srldr,rng c6c muc thu6 suSt co hieu lUc hoic co bdn c6 hieu lUc tai ngiy fet tnUc ni6n ttO kG todn, vicac khodn tli6u chinh thu6 phii nOp li6n quan d6n c5c nim trudc.
Thu6 thu nhfp hoSn lai tlugc tinh theo phuong phdp s6 du nE tr6n bdng cin Ct6i ke toen, d\ra tr6nc6c kho6n ch6nh lQch tam thoi gi0a gi5 tri ghi s6 crla c6c khoin mUc tdi sdn vd nq phii trd chomUc tlich b6o c6o tdi chinh vd gi6 tri sr? dUng cho mqc clich thu6. Gi5 tri c0a khodn thu6 thu nh?phoSn lai iluEc ghi nh?n dUa tr6n c6ch thuc thu h6i hoic thanh to6n giA tri ghi s6 cOa c6c khodnmuc tii sdn vd no phdi tri cluoc dLp ki6n srl dung cic muc thu6 su6t c6 hiOu luc tai ngiy k6t thricni6n ct6 kC toan.
Tii sdn thu6 thu nhQp hoin lai chi tlugc ghi nh3n trong phqm vi chic chin c6 d0 lEi nhu?n tinhthu6 trong tuong lai de tai sdn thu6 thu nhQp niy c6 th6 sr? dr1ng tluEc..Tiri sdn thu6 thu nh?p hoinlai duqc ghi giim trong phqm vi kh6ng cdn :hic chin lir c6c lEi ich vE thu6 c6 li6n quan s6 duqcthuc hiOn.
rCOng ty c6 nghTa vu nQp thu6 thu nhfp doanh nghi€p voithu6 suilt2s'/o thu nhQp chiu thu€.
12
CONG TY CO PHAN THE KT 21
THUYET MINH BAO CAO TA! CH1NHK!,tdi chfnh tet tnUc vdo ngdy 30 th5ng 6 nim 2013
3.14 C6c b6n c6li6n quan
C5c b6n duEc coi ld li6n quan n6u mOt b6n c6 khd ning ki6m so6t hoic c6 dnh huOng dang k6 d6ivoi bOn kia trong viQc ra quyet dinn tdi chinh vi hoat tlQng. C6c b6n c[ng duqc coi ld li6n quan n6ucirng tluEc ki6m so6t hofc crlrng chlu sU dnh hudng dl6ng kO c0a mOt b6n thrl ba.
C6c cOng ty sau tl6y tluEc xem li c5c bOn c6 li6n quan :
Cong ty Dla tti6mCOng ty TNHH Sao Mai fheKy 21 ViOt NamCOng ty TNHH Hdm Tin ThAKy 21 Viet NamC6ng ty TNHH Thuong mqixdy dr,rng Khdi Hoin Vi6t NamCOng ty c6 phAn Codona Th6 Ky 21 Vi6t NamCOng ty TNHH Khu nghi du0ng Bai Dai Viet NamBao Tu6i tre Vi6t Nam
THONG TIN BO SUNG cHo cAc KHoAN MUC TRiNH BAY TRONG BANG CAN DO! TE TOAN
Ti6n vi c5c khoin tuong duong ti6n
Quan hQ
COng ty conCOng ty conCOng ty conCOng ty li6n doanhCOng ty li6n doanhC6 oong
4.
4.1
30/06/2013VND
126.484.3643.327.266.708
100.889.653.583
01t01t2013VND
169.198.6746.361.640.331
88.501.982.522104.343.404.655 95.032.821.527
Vio ngiry 30 th6ng 6 nim 2013, ti6n gt}i ngin hdng khOng kV han vd c6 k!,hqn khOng qu6 3 thdngc6 g6c ngoai tO E 373.239,26 USD tuong iluong 7.851.461.074 VND.
Cic khoin phii thu
Ti6n mit tOn qui
Ii?. gyi ngin hirns khons k!'hanTi6n gt}i ngAn hdng c6 k!' hqn kh6ng qu6 3 th6ng
Phdithu b6n dat n6n KDC SOng Gi6ngPhdi thu b5n cin hQ, cho thu6 mit bdng
tqichung cu Ung Vin Khi6mPhdi thu kh6ch hdng thu6 vin phdng, phi dich
vu tai cao 6c YOCO
30/06/2013VND
788.152.444178.262.300
2.589.155.941
01to1t2013VND
404.516.102198.262.300
2.433.228.804
4
Phdi thu kh6ch hdngUng trudc cho nhi cung c6pC5c khodn phdi thu kh6c (b)DU phong cdc khoin phdithu kh6 ildi (c) _ ffi-?7,9-9-9,-q0_0 _L3-?2,8_0-9_".0_qq_
3.227.770.685 2.708.207.206
(a)
(a) Day li khodn phdi thu ti6n b6n tlSt nen du 6n khu din cu SOng Gi6ng vd ti6n b6n cin h9 taichung cu Ung Vin Khi6m theo ti6n dO hEp d6ng, chiti6t nhu sau :
30/06/2013VND
132.651.000
111.817.575
543.683.869788.152.44
01t01t2013VND
132.651.000
227.602.103
44.262.999404.516.102
13
oONG TY CO PHAN THE KY 21
THUYET MINH BAO CAO TAI CHiNHK! tiri chinh f6t tnUc vdo ngdy 30 thing 6 nim 2013
(b) ChitiCt khodn phdithu kh6c bao g6m :
30106/2013VND
2.733.000240.500.000
1.683.244.730662.678.211
2.589.155.941
(c) Bi6n dQng trong k!,/nim cOa du phdng no phdithu kh6 tldi nhu sau :
TD 01/0112013d.5n 30/06/2013
VND
327.800.000
327.800.000
Le phitrudc ba al6ng hQ kh6ch hdngPhdithu nh3n vi6n/cho muon ti6nKV quy tten bir d6t KDC SOng GiongPhii thu khdc
s6 ou dAu ndmTrich l?p trong ky/nims6 au cu5l ry,lnam
Hing tdn kho
Chi phi dAu tu du 5n:- Khu ddn cu SOng Gi6ng, Qu?n 2- Khu d6n cu Phuoc Long B, Qu?n 9- Khu d6n cu 9B-7 khu dO thi Nam Sii Gon- Khu cao 6c - cin h0 Hu!'nh TAn Phdt, QuOn 7- Khu du lich M0iD6, Binh Thu?n
Chi phidAu tu vdo c5c du 6n theo tinh ch6t bao g6m:
Chi phict6n b.U giiit6a d6tChi phisan l5p mft bing, ha ting vd thi6t k6, tto v6Chi phi lSivay ctuEc v6n h6aC5c chi phi kh6c
01t01t2013VND
12.684.074289.500.000
1.683.244.730447.800.000
2.433.228.804
2012
VND
327.800.000
327.800.000
30/06/2013VND
8.616.638.657126.008.274.81870.133.465.21364.939.899.597
308.921.903
01t01t2013VND
8.486.730.173125.996.929.36469.866.959.65064.882.055.294
308.921.903
-4=ryclll ll
270.007.200.188 269.541.596.384 lue rf,lEl'!
BI$It.t
l -t:s0r06/2013
VND
238.430.009.10029.300.382.217
1.395.976.772880.832.099
01t01t2013VND
238.430.009.10029.182.564.035
1.395.976.772533.046.477
270.007.200.188 269.541.596.384
14
CONG TY CO PHAN THE KT 21
THUYET MINH BAO CAO TAI CH1NHKV tii chinh fet tnric viro ngdy 30 th6ng 6 ndm 2013
Tinh hinh ting giim tiisin cO Alnn hiru hinh
Mdy m6cthiet bi
VND
Phuong tiQnv6n tii
VND
Dqng cqr
qudn lfVND
c0ng
VND
NguyOn gi6Vio ngdy 0110112013Thanh lliPhdn loai sang c6ng cq
dung cuVdo ngdy 3010612013
Gi6 tr! hao mdn My keVio ngdy 0110112013Kh6u hao trong kyGiim do thanh lfGidm do phAn loqisang
c6ng cq dqng cqr
Vdo ngiy 3010612013
Gi6 tr! con lqiVdo ngdy 0110112013Vdo ngdy 3010612013
Nguydn gi6Vdo ngiy 0110112013Vdo ngiy 3010612013
Gid tr! hao mdn lly k6Vdo ngiy 0110112013Kh6u hao trong k!'Vdo ngdy 3010612013
Gie fi cdn lqiVdo ngiy 0110112013Vdo ngiy 3010612013
617.101.119 2.832.521.662(63.174.422)
fl_q?,-0_9-9,6--e-7-)421.827.000 2.832.521.662
518.536.722 2.832.521.66216.247.720
(63.174.422)
(93.533.020) -
98.564.39743.750.000
907.462.850 4.357.085.631(318.027.oee) (381.201.521)
.(_!8,1!6,25_;L) e-qO-: 9-4_5, -9_4"8)441.189.500 3.695.538.162
750.250.674 4.101.309.05834.144.422 50.392.142
(318.027.099) (381.201.521)
fi24:704:8:0::e:) {?1p,2?2,829)378.077.000 2.832.521.662 341.663.188 3.552.261.850
157.212.17699.526.312
255.776.573143.276.312
V?ro ngiry 30 th6ng 6 nim 2013, nguy6n gi6 tiri sdn c6 dinh h0u hinh dE kh6u hao h6t nhung v5ncon srl dung la 3.399.509.062 VND (viro ngdy 31 th6ng 12 ndm 2U2 E 3.962.272.440 VND).
Trong ndm, COng ty thUc hien phin loai nhrlng tiri sdn c6 Oinn c6 nguyOn gi6 dudi 30 trieu theohucrng d6n taithOng tu s6lStzOrcnT-BTC ngiy 25 th6ng 4 ndm 2013.
eit eEng sin diu tu
Quy6n srl dqngdat
(Cao 6c Yoco)VND
Nhir crla, Chung cu CQngv?t ki6n trUc Ung Vin Khi6m
(Cao 6c Yoco) (Ting him va tret)VND VND VND
-t-0t
rAlllY IIiToi)oJ'cti
.1,.HC
2.933.909.250 25.572.651.784 7.304.637.834 35.81 1.198.8682.933.909.250 25.572.651.784 7.304.637.834 35.81 1.198.868
782.375.799 18.199.372.618- 526.936.749
1.655.717.912 20.637.466.329146.092.758 673.029.507
7 82.37 5.799 18.726.309.367 1.801.810.670 21.310.495.836
2.151.533.4512.151.533.451
7.373.279.1666.846.342.417
5.648.919.922 1 5.173.7 32.5395.502.827.164 14.500.703.032
Vdo ngdy 30 th6ng 6 nim 2013, nguyEn gidsrl dqng E 5.127.565.585 VND (vdo ngdy 31
Odt OOng sdn tlAu tu d5 khSu hao h€t nhung v5n conthdng 12 ndm 2012\d 4.312.811.949 VND).
15
CONG TY CO PHAN THE KY 21
THUYET MINH eAo cAo rAr cniunK!' tdi chinh f5t tfrUc vio ngdy 30 th6ng 6 nim 2013
C5c khoin tliu tu tii chinh dii han
DAu tu vio cOng ty con- C6ng ty TNHH Sao MaiThe Ky'21- COng ty TNHH Hitm Tdn The Kt'21- C6ng ty TNHH TM XD KhdiHodn
DAu tu vio cOng ty li6n doanh, li6n k6t- COng ty TI-UHH.TAn UyGn- C6ng ty cd phAn Codona The Ki,21- COng ty cd phdn tndochina The Ki 21 Resoft- COng ty TNHH Khu nghi dudng Bdi Ddi
DAu tu ddi han kh6c- Mua 675.000 CP Chhng khodn ViSn D6ng
m1nh gidt 10.000 VND/CP- Dq 6tn khu ddn cu Go Sao, quln 12
Dqr phong gidm gi6 cl6u tu tiri chinh- C6ng ty TNHH Hdm Tdn The Ky 21- C6ng ty TNHH Tdn Uy€n- COng ty Chttng khodn Vi6n DOng
(d)(e)
o(g)
(a)(b)(c)
(h)
(i)
(b)(d)(h)
30/06/2013VND
90.917.150.0009.187.150.000
80.000.000.0001.730.000.000
76.068.256.34215.000.000.00016.818.808.00027.553.448.34216.696.000.000
40.750.000.0006.750.000.000
34.000.000.000
(42.392.511 .86e)(25.627.9s6.186)(15.000.000.000)
(1.764.575.683)
01t0112013VND
90.917.150.0009.187.150.000
80.000.000.0001.730.000.000
119.625.256.34215.000.000.00016.548.808.00027.553.448.34260.523.000.000
40.750.000.0006.750.000.000
34.000.000.000
(40.933.120.360)(24.168.544.677)(15.000.000.000)
(1.764.575.683)
165.342.894.473 210.3s9.28s.982
(a) Diy ld khodn ti6n chigop v6n vdo COng ty TNHH Sao Mai ThC Ky 21 (chi6m 77o/ov6n di6u le)theo giSy chung nhfn ding kf kinh doanh cOng ty TNHH co 2 thirnh vi6n tr& l€n s6 072501ngdy 23 th5ng 7 nim 1999, di tldng kf thay 06i tAn thv 17 ngdy 28 th6ng 7 nim 2009. HoatdOng chinh cOa c6ng ty ndy ld khai thdc nu0c khoSng, br)n kho6ng phuc vU nghi dudng vdthuong mqi.
DAy ld gi6 tri khodn gop v6n vdo C6ng ty TNHH Him Tin Th5 Ky 21 (chi6m 100% v6n cti6u le)theo giSy chr?ng nhQn tting k! kinh doanh cOng ty TNHH mQt thdnh vi6n s6 4804000001 ngdy24 thdng 6 nim 2003, da cldng kf thay tt6i l6n tho 4 ngiry 9 thing 11 ndm 2011. Hoat clongchinh c0a cOng ty ndy lir kinh doanh dich vu nhir hdrng, nhd nghi, kh5ch san vd c6c dich vU dulich kh6c tai khu nghi du0ng cao c5p Resort Spa M6m D6 Chim.
D6n 30 thdng 6 nim 2013, COng ty JNHF.I Hdm TAn The Ky 21vdn clang trong tinh trqng 16 vdCOng ty ili thuc hiOn lQp dqr phong t6n th6t cho khodn dAu tu ndy.
DAy ld gi6 tri khodn g6p v6n viro COng ty TNHH thuong mEi x6y drrng Kh6i Hoin (chi6m98,86% v6n di6u le) theo giSy chung nhfn ding kf kinh doanh c6ng ty TNHH c6 2 thdrnh vi6ntr&l6n s6OaggtO ngity22th6ng 5 nim 1997vddiding kf thay06i tAnthu6 ngiy 10th5ng 1
nim 2013.
Diy li gi6 tri khodn g6p v6n vdro COng ty TNHH TAn UyOn (c6ng ty li6n ket, chi6m 41o/o v6ndi6u le cOa COng ty ndy); tuy nhi6n tt6n nay cOirg ty ndry di ngung hoat dOng do tinh hinh thua
tl6u tu v5n chua th6ng nhSt viQc tuy6n bO pha sdn vd toin b9 tdi sdn cl6
hirng Xu6t nh?p khiu Vi6t Nam - tlai dien cho c6c ch0 nq - d6 ban thanhnE qu6 han tai Ngin hdng. COng ty tl5 thuc hiOn l?p du phdng t6n th6ttu ndy.
\rH\llr
,ulll
o(b)
(c)
(d)
16
CONG TY CO PHAN THE KY 21
THUYET MINH BAO CAO TAI CHiNHK!,tdi chinh tet tnUc vdo ngdy 30 th6ng 6 nim 2013
(e)
(f)
C5c khoin tfiu tu tii chinh dii hqn (ti6p theo)
DAy ld gi6 tri kho6n g6p v6n vdo COng ty C6 phdn Codona Th6 Ky 21 (cOng ty li6n doanh) theogiSy ch0ng nhQn ding k! kinh doanh s6 +ZOSOOO331 ngdy 22 thAng 8 ndm 2006, theo d6,C6ng ty g6p 50% v6n di6u lQ tuong duong voi25 t! d6ng, vir tl6n ngiry 30 th6ng 6 nim 2013COng ty di g6p cluEc 16.818.808.000 VND. HiQn nay, cOng ty ndy dang trong giai tloqn quyhoach vi d6n bU gi6it6a khu du lich sinh thdi H6 S6ng M6y.
COng ty c6 phin lndochina ThC Ky 21 Resort cluqc thdnh lfp theo hqp d6ng li6n doanh ngiy29 th6ng 3 nim 2010 voi COng ty Indochina Quing Nam Resort Holding Ltd. vd COng tylndochina Qudng Nam Resort Holding ll, tluEc Uy Ban Nhdn Ddn tinh Qudng Nam cdp giSychung.nhQn diu tu so 331032000004 ngiy 15 th5ng 6 nim 2010, theo d6, C6ng ty sd hfru25%vln cli6u le cOng ty ndy bing viQc g6p toin bQ c6c khodn chi thUrc te Oa eAu tu x6y dqrngdu 6n khu du lich ThO Ky 21, Dien Ngqc, cluEc c6c b6n th6ng nnSt tri gi6 phAn g6p v6n li6ndoanh cOa COng ty la 27.553 .448.342 VND, tuong duong 1,5 trieu USD.
Ngodi ra, vio ngiy 22 thlng 12 ndm 2010, gila COng ty vd lndochina Land Holdings 2, L.P.("lLH2') cOng co th6a thuan trong truong hEp n6u COng ty c6 chuy6n nhuEng phAn dr.r 6n n?ry,
s6 cho lLH2 quy6n uu ti6n mua neu lLH2 phdi thuc hiOn dit cqc la 324.900,00 USD; vd vdongdy 7 th6ng 1 nim 2011, COng ty lLH2 dd chuy6n ti6n dat cec cho COng ty 6.335.550.000VND tuong duong 324.900,00 USD.
Thcri gian hoat tlOng crla li6n doanh lir 50 nim k6 tu ngdy cAp giSy chung nhin CISu tu.
COng ty TNHH Khu nghi du0ng Bai Dai clugc thinh lqp theo hEp d6ng li6n doanh ngdy 25th6ng 10 ndm2012 v0i C6ng ty Soleman Servisec S.A, duqc Uy Ban Nhdn DAn tinh KhdnhHoa cAp giSy chr?ng nh?n dAu U s637[ZZOOO410 ngdy 12 thdng 12.ndm.2012, da di6u chinhlAn 1 viro ngiy 29 th6ng 1 ndm 2013, theo do, COng ty s& h0u 20o/ov6n tli6u le.
Ban dAu, 90ng !y nim giir 72,5OYo v6n CIi6u lQ cOng ty ndy bing viQc g6p todn b0 c5c khodnchi thqrc tO cld clAu tu xAy dgng dqr 6n khu du lich Bai Dai, Cam Ranh, Kh6nh Hda, duEc c5cb6n th6ng nnSt tri gi5 phAn g6p v6n li6n doanh cOa C6ng ty ld 60.523.000.000 VND, tuongduong 2,9 triQu USD.
Vd vdo ngdy 29 th6ng 1 ndm 2013, C6ng ty dd ti6n hinh chuy6n nhuo.ng 52,5Yo v6n g6p cOa
C6ng ty trong du 5n cho COng ty Soleman Services S.A. voi gid tri chuydn nhuqng \ir 43,827 l\lVND tuong duong voi2,l trieu USD.
Thdi gian hoqt ttQng cOa li6n doanh lir 50 ndm k6 tu ngdy c6p giSy chrlng nhdn cl6u tu.
DAy ld gi6 tri kho6n g6p v6n vdo C6ng ty c6 phin ch0ng kho5n ViSn D6ng (chiem 5% v6n di6ule crla COng ty niy). DOn 30 th5ng 6 ndm 2013, khodn t6 t0y fe cOa C6ng ty Ch0ng kho6n Vi6nD6ng ld 35 ty VND. Cong ty da l?p dr7 phong cho khodn t6n thAt tii chinh niy.
Til 0110112013diin 30/06/2013
VND
40.933.120.3601.459.391.509
(g)
(h)
(i) Diy li gi6 tri khodn g6p v6n vio.du an khu dAn cu Go Sao, quin '12, thdrnh ph6 H0 Chi Minhtheo hEp tl6ng hqp t6c diu tu sO 11lHD-2009 ngitiy 12 th6ng 10 nim 2009 vdi COng ty TNHHMTV Phat tri6n Gia Cu, theo cl6, C6ng ty g6p 49,43Yo t6ng s6 chi phi thgc hiQn dU 6n. DBnngdry 30 th6ng 6 nim 2013, COng ty d5 g6p 34 t! d6ng cl6 chitrd chi phiquy6n srl dung d6t.
Bi6n clQng trong nim crla dU phong gi6m gi6 ilAu tu tirichinh nhu sau :
56 ou diu nimTrich lQp trong ki/nimSi5 au cu5i tytnem
2012
VND
38.075.102.3392.858.018.021
40.933.120.36042.392.511.869
17
cONG w CO PHAN THE KY 21
THUYET MINH BAO CAO TAI CN1UTIK! tdi chinh fet tnUc vdo ngdy 30 th5ng 6 ndm 2013
Thu6 vi cic khoin phii ngp nhi nudc
ThuO gi6 tr! gia ting ttiu raThuO thu nhfp doanh nghieptnue thu nhQp c6 nhdn
Chi phi phiitri
30/06/2013VND
112.009.921439.300.630686.169.900
01t01t2013VND
3.190.774.469141.654.319
3.332.428.7881.237.480.451
4.8
30/06/2013VND
1.500.000.000
01t01t2013VND
1.500.000.000471.949.465
1 .599.958.182
Chi phitl6n bir 05t Ou 6n S6ng Gi6ngChi phi ha tAng dLP 6n S6ng Gi6ngChi phitu v5n dU 6n
Phii tri khic, phii nQp ngin hqn kh6c
1.500.000.000 3.571.907.647
Kinh phic6ng tloin vd Bdo hiSm xi hQi
Lgi nhu?n phiitrd B5o Tu6iT16/ hqp tdc kinh doanhCO tOc cdn phditrACOng ty Soleman Services S.A. - li6n quan dU 6n
Bai DaiC6c khodn phdi trd kh6c
4.10 Qu! khen thu&ng, phtic lgi ("KTPL")
56 Ou dAu nimTrongg k!'/nim ndy :
Trich l?p qui tu lqi nhu?nS& dung quV- Sr? dqng chiti6u- Thu laiti6n cho nhin vi6n muqnSo ou cu6l ry'/nim
30/0612013VND
176.295.7672.768.098.358
340.224.950-
208.966.390
01t01t2013VND
142.820.4675.247.064.343
291.370.40010.414.000.000
190.917.590
6'/ ri'il(
\
e3.493.585.465 16.286.172.800
TU 01/01/2013d6n 30/06/2013
VND
4.851.745.111
(2.382.593.411)
2012
VND
2.082.557.440
2.668.656.783
(1.899.469.1 12)2.000.000.0004.851.745.1112.469.151.700
18
CONG TY CO PHAN THE KY 21
THUYET MINH BAO CAO TAI CNIUTIK!,tii chinh fet tnUc vdo ngdy 30 th6ng 6 ndm 2013
4.11 Phii tri khic, phii nOp dii han kh6c
Kh6ch hing.thuO vin phdng kV quV
NhQn g6p v6n li6n doanh cao 6c Yoco cOaBao Tu6iTra
Nhin ti6n cOa COng ty Nam Long hqp t5c d3u tudU 6n 9B7 khu tlO thi Nam Sii Gdn
lndochina Land Holdin g 2, L.P. - li6n quan dq 6nDiQn Nggc (thuy6t minh tai muc 4.6(f))
4.12 Thu6 thu nhip hoin I4i
ThuO thu nhQp hoSn lai phdi tra/ (tai sdn thu6 thunhQp hoin lqi) ph5t sinh tir ch6nh lQch tamthoi chiu thu6/ (duqc khAu tru) :
ChOnh lQch tdng do il6nh gi6 laitdisdn khi.,g6p v6n li€n doanh - Du 6n Bai DaiLii ch6nh lOch ti gi6 chua thqc hienChi phi phiitrd
30/06/2013VND
5:393.040.59014.334.529.046
34.887.293.659
6.335.550.000
01t01t2013VND
5.835.999.81014.334.529.046
34.887.293.659
6.335.550.000
60.950.413.295 6{.393.372.515
Theo hEp cl6ng hEp t6c kinh doanh khai th5c. cao 6c Yoco gi0a C6ng ty vdr. 86o tu6i tr6, ti E v6ng6p crla m6iiCn li 50:50, loi nhuQn sau thu6 tu hoat cl6ng cho thu6 vdn phdng sau khi phdn ph6iquy drJ tr0 bit buOc (5%) vi khen thuOng phrlc lEi (5%) tir loi nhuQn ndy clugc chia tl6u cho 2 b6n.Trong 6 th5ng.diu nim 2013, lEi nhuQn phdi chia cho 86o tu6i tr6 tu hoat dQng cho thu6 vinphong taicao 5c Yoco la 2.768.098.358 VND (6 th6ng cliu nim 2C1283.063.434.701 VND).
Theo hEp d6ng hEp t6c dAu tu xiy drlng du 6n khu dAn cu 9B-7 Khu ttO thi Nam Sii Gon, COng tyNam Long tham gia hEp t5c tl6u tu 45o/o diQn tich tlSt trong dry 6n ndy.
30106/2013VND
1.528.196.093145.521.030
1-'
9vlll tlHi01t01t2013 ,c rrvND ,ii, iBDt
IP. ll0 I.--. IP.I
5.093.986.977 :145.521.O30
(3-7_5-,9"9-9.9_9"Q _ (8e2.e76.912)1.298.717.123 4.346.531.095
19
oN
,o
bo)E.oOor:,o(o'
:fr0)Ec(o
-ci 2N
NFlr),6qco@Eo)+cl-.G sl€@@ ,o,ocO) a(l)L
9"8_o).-5-196'9
l>5L
"= ct!o.drE.:9 0-b(o.c c)EO(EOooEO
oEq=-Y
Go)5cqr(ELro !ocroE.>eC E)-i(E Co)-c (oc o- al
E-8 P..EE R'o,d E^(o )oHc c-co) (oFs o)..-c cc.oS,(tr E,IE ;-tu <o
1/,(J '(U'=o It =z .,5oL O(JE r\tP B
EH .E. ra.
SP iS
(0(\t0qoIt)F?GI'ttc?(o€t
c)a(9s(0tOqN(v)
RHgg8REseE$sgxp5P--$s:-
EHg98shsggESexa'.-1 (fJlrrN9P--$L-
ooq
c(DctecD
ooqt-Cf)
@cr)(ao,
P h 6'aa6'dE P88SfXP <o+o+x- rooo(o(OrOO
U* BB85(o@(oNb 3 sis -sis\i
(o(ooo(f)o@oo$r\qqc?o(o$os(9rroo(oO(OrOOddoiciF-o)(o(aoss(o@(oNNNS Ir)--(f)
lf) l-(o lf,c?qo) lo(o (f)OFdc"il- I-(o (ad c"j(f) 1r)
O) a.b. =
-S'.6 O's's =rc <>r
L\.- <ob.sJCl.
$so
Nh\TI{HH
rIn).rixttt1,
@
slo)ooisl@1-(f)
d
^lNr.r)o,o(oc!sft-s@
o|r)c!ssNc")st-@slr
(ooo(f)q@o)aN
ttttt
BOQ H'ES"- sEEEE-
;I3 a'38 Ag:(f)
P
NirOiotio:@:N;t:N:t;@i
o!lo!6li\litt;qi(r) :t\(Dtooqo\(,)@c(9cr,
.'E'=P go)Y (o
!,Nst-n@5
E Cn O I I I I\o{(! = roiEs :b"9 +or- N,=,E $6tr \(o
.H$C',(E (E f(1 c) | I I I
,{ Eg- ow)
I S^- N
^B EE B^= ..6 c?
(., o)tr\o
EgE"E')
r(EE# hO-rE I =hPE R E'OY
- \ C, D\E>
= si: +3sF 15 gnoo8Er \-c-- o
cl E6.=€5.s5 =8-eFE5
ttttt
olooo\(f)(o(f)
(f,
o)
aE aEYO YOco8 0€'(E_ '(o_>! >!E!"S e? EE"PHcER Fe HsEs-:>N \o r:>DPB"8= E: s PE:*B=
E; BE TEE"EEE BE!, SEL1gP15 !t
EE \O :\"o 6.EEE (Ooo o x(/)ic)oo .h
Iz?INOE,o,< .;Foro.E.<=
NOH'io.ilur'( E'
=o.8-- )1L <si<7.fr--iIIEg^ =(o)a-, _YOF-c>{IJ.Eb=E=,-46o+.>()FY
CONG TY CO PHAN THE KY 21
THUYET MINH BAO CAO TAI CN1TTIK!'tdi chinh f6t tnUc vdo ngdy 30 thdng 6 ndm 2013
Tinh hr'nh ting giim v5n chri s& hiru vi cic qui (tiiip theo)
C6c giao dlch vii v6n voi cdc chi sO hhu vd phdn pn6i c6 trc
Theo Nghi quyetOqi hOi Cl6ng c6 eOng thuong ni6n nim 2013 viro ngiry 13 th6ng 4 nim 2013,c6trlc nim 2012 dttgc chia theo ry le E 20o/o, trong d6 nim 2012 de tam chia 18.336.371.000 VND(10%), ndm 2013 chial0o/o con lqi.
C6 phi6u
- C6 phi6u ph6 tnong
V6n cl6u tu crla ch0 s& h0u+ V5n g6p ctiu k!'/nim+ V6n g6p ting trong k!,/nim+ v6n gop cu6i t<y,lnam
Tru: C6 phi6u qu! (theo mOnh gi6)V6n ttAu tu crla chO s& h0u(c6 phi6u ctang luu hdrnh)
Chia c6 tuc trong k!,/ndm
56 tuEng c6 phi6u duEc phep ph6t hdnh56 tuEng c6 phi6u dd ph6t hirnh56 tuqng c6 phi6u tli mua lai
56 tuqng c6 phi6u dang luu hdnhMQnh gi6 c6 phi6u
- C6 phi6u uu dii : kh6ng c6
Doanh thu cho thu6 vdn phongDoanh thu dich vq chung cuDoanh thu dich vu kh6cDoanh thu thuin
TiP 01/01/2013diin 30/06/2013
VND
193.363.710.000
193.363.710.000(10.000.000.000)183.363.710.000
18.336.371.000
30/06/2013
19.336.37119.336.371(1.000.000)18.336.371
10.000 vND
Tit 0110112013diin 30/06/2013
VND
10.973.961.5301.323.308.161
44.272.727
2012
VND
193.363.7'10.000
193.363.710.000(10.000.000.000)183.363.710.000
34.839.104.900
01t01t2013
19.336.37119.336.371(1.000.000)18.336.371
10.000 vND
Tbo1to1t2012d6n3otoil2012
VND
11.766.624.0331.550.193.361
10.909.090
(
H
5.
5.1
THONG flN BO sUNG cHo cAc KHoAN MUC TR|NH BAY TRONG BAO CAO KET OUA HOATDQNG KINH DOANH
Doanh thu
13.327.726.48412.341.542.418
21
cONG TY CO PHAN THE KY 21
THUYET MINH BAO CAO TA! CH1NHK!'tii chinh t<Ct tnUc vio ngiy 30 th6ng 6 nim 2013
5.2 Gii v5n hing bin
5.5
Gi5 v5n cho thu6 vdn phdngPhidich vq chung cu
Doanh thu ho4t clqng tii chinh
Liiti6n grli ngAn hdngC6 tuc, lEi nhu?n tluqc chiaLsich6nh lQch t! gia
Ghi phi tii chinh
DLr phdng gidm gi6 diu tu tdri chinhL6 chOnh lQch t! gi6
Chi phi quin !i doanh nghiQp
Chi phi nhin vi6n qudn lliChi phi kh6u hao tdri sinChi phi bing ti6n vir dich vU mua ngodi kh6c
TD 01/0{/2013d.in 30/06/2013
VND
3.410.368.3101 .001 .169.5784.411.537.888
Tit 0110112012diin30lOGt2O12
VND
3.401.894.568651.468.226
4.053.362.794
5.3
TU 01/01/2013d.!n 30/06/2013
VND
3.846.103.7726.160.000.000
76.418.583
TiP 0110112012tl6n 30/06/2012
VND
4.173.413.3263.850.000.000
10.082.522.355 8.023.413.3264i(ci
uTiP 0110112013tl.in 30/06/2013
VND
1.459.391.509
TiP 0110112012diin3OlOGt2012
VND
1.280.8471.459.391.509 1.280.847
TtP 0110112013d5n 30/06/2013
VND
2.855.298.50820.916.852
1.389.746.370
TiP O1lO1l2O12tliin 30/0612012
VND
3.028.243.9868.832.609
1.804.865.8094.265.961.730 4.841.942.404
22
cONG TY CO PHAN THEKV 21
THUYET MINH BAo cAo rAI cniurlK!'tiri chinh fet tnr:c vdo ngdy 30 th6ng 6 nim 2013
Chi phi thu6 thu nhfp doanh nghigp ("TNDN")
Chi phithue TNDN hi6n hdnhChi phi (thu nh?p) thu6 TNDN hoin lai
Ghi phi thuii thu nhfp doanh nghiQp hiQn hinh
LEi nhuin trudc thu6 theo kE to6nC6c khodn di6u chinh ting/(gidm) khix6c tllnh loi
nhuAn tinh thu6 :
Ch6nh l6ch vTnh vi6nChi phikh6ng tluEc khAu truLEi nhuin kh6ng chiu thu6(lEi nhuin ilugc chia tu c6ng ty con)
Ch6nh l6ch tam thoiChi phitrich tru0c dE chi/hodn nh?pCh€nh lOch d6nh gi6 tdi s6n du 6n BEi Dii
Lqi nhufn tinh thu6
chi phi thu.i TNDN hiQn hinh
Chi phi/ (thu nh4p) thu6 thu nhfp doanh nghiGp hoin lqi
Chi phi/ (thu nhQp) thu6 ho6n lai ph6t sinh tu ch6nhl6ch tam thoi chiu thuO- Chi phi phdi tri- Ch€nh lech cl6nh gi6 laitdi s6n Du 6n Bdi Dii
Tit 0110112013cl6n 30/06/2013
VND
4.547.922.186(3.047.813.972\
Tit 0110112012d6in3010612012
VND
2.136.014.1231.665.000.000
1.s00.108.214 3.801.014.123
TiP 0110112013diin 30/06/2013
VND
12.045.666.1 19
114.766.734(6.160.000.000)
(2.071.e07.647)
TiP 0110112012d6in30t0612012
VND
19.054.056.484
(3.850.000.000)
(6.660.000.000)14.263.163.537
4-.rC7Ot--
tHl tllllG T'
(IEM
BII IP. Hi
g18.191.688.743 8.544.056.484
4.547.922.186 2.136.014.123
TU 01r01/2013d6n 30/06/2013
VND
517.976.912(3.565.790.884)
Tb 01t01t2012.liin 30/06/2012
VND
1.665.000.000
6.
(3.047.813.9721 1.665.000.000
THONG flN BO SUNG cHo cAc KHoAN MUc TR|NH BAY TRoNG BAo cAo LI.PU cHUYENTIEN TE
Gic nghiQp vg chri ytiu kh6ng bing ti6n inh huong ct5n B5o c5o luu chuy6n ti6n t9
Tb 01t01t2013d.in 30/06/2013
VND
Chuy6n Kho6n tri truoc c0a C6ng ty Soleman Services S.A. tlim b6o thuc hi6n 10.414.000.000du 6n dAu tu khu du lich Bai Dai, Cam Ranh trong nim 2012 thdnh ti6nmua lai v6n c0a COng ty trong C6ng ty TNHH Khu nghi du0ng Bai Dai
23
N (OrN tf)(O-=
I ENc'1, O,LOrO
'E S g'8 @-(D!
rL
S 8'- @(rF r-Fo: -r Ol-€ OcrrcDs' o N(o@ Or(ou)c. q co$!.. 'rid-d (9 rooto @ Nd A $err)'-o
(a
rNF(\I
@
r{.Nt*
rO)
S CE 8gE@ 'di3
B gggs EO 'e-J (9 Or:- J tF
@lr)@$
t-c!s
N(ANr (r, O)osNqciF-N
=Nr9<A.(I,-cY(., u) r @o)(f)
o(9(f)q'rl<o(o(oO-\o;(',E
zs s 3' S .E
E ')rN R €-r)(U CL \ .Ccd) c
N,(UtO
cD .!U(o (o r N P.E E5 3 I p
= .88 P R P(r) ()Y ,@ob'yCf)
(r) I=Nc)r(or'c'X 58 N }Eq6ioi9,ttl -N F* (O 55 .Es N o(o U,rs, g)(9 €CC.(rt <O o-i ro(9 I\ | o <o
!F l- l.r, :o "OO c{ ro S)cD mSI c.j ((, g:x@I-cr)d,ogNo)-o)EcoEo9,o5Y(E.GEEbct.(.)45.Axo:g.==*OE-Y'EEPe: c E-o- P;E 'g F or.o --
;1 E-$= ;1€E -.; ,f E^8 "s'E E e': ::,E ##P. E'3 "3'Eg'-=-q, Uio ;5 ;5,i. o b,E. €F FFO ZZO d)
trN
r(Y)
@
rd)ot-
tt
tt
,(!oP
E,6 xO -C r(O
: :- "6'-'E ,H
E EP.EEEEEE EI'G e 9; Er6'-c -c tE a L
; _:'€ E.; 846g E sE"9 +EEeE[[E EE
ESgSssEEEI 55
$[+io)
G3+ieE*
iil'i-l
@N(r)(9
N$c?N
r
AS=oJ(o.
o)
E fi-* v_'s' R
soo
o.oE-YN=.-cN.o.o,o
o) 'g
E S i'oO-N KCEP,E'cE(oEo) co.oNEET?; PRL O':'"38 59(ocEE E; c! .o<ox(U c Jr
=t 'E :R6(0iOt,rL/!c!q
!.=fll.oN,o(Y)=iE' xEtrD5Lr(U{oo.,:,E Pco.o."8, E HE8 .E ON-o_o)c'O(EtoE(o.C, E.c .c-Y _CooilsE-Yl- UzRE
-'E€3E$Es-co8
='6.8qAvc'
Em\z
$ ratrit
N a:tF l:i@(f) !i:N
P sr-
@-@o) (\:oc! +ioqsg*
tt
J..=sINOE
,(E
,< .;ForOE
_.< =NOH'io&
u'{ E'
Eo.8zl.74=.3*-ts3=g() F.c> {tI .cf>5\, -t .-z --.F8Ee
CONG TY CO PHAN THE KY 21
THUYET MINH BAO CAO TAI GHINHK!,tii chinh fet tnUc vio ngdy 30 thAng 6 ndm 2013
8. cONG cU rArcniruu
Tdri sin tdi chinh vd nq phdi trd tdri chinh :
COng ty c6 c6c tdi sdn tii chinh nhu : c6c khodn phdi thu khdch hing, phdi thu kh6c, ti6n mit vdr
tien grli ng5n hqn ph6t sinh trr,rc ti6p tu hoat ctQng c0a COng ty.
NE phdi tra tai chinh c0a COng ty bao g6m cdc khodn phdi trd nguoi bdn vd c6c khodn phdi trdkh6c. MUc Ctich chinh c0a c5c khodn nE tiri chinh ndy ld nhim huy tlOng ngu6n tdri chinh phUc vU
c6c hoAt ilQng cOa COng ty.
T
Gra trlgnrso
Don vitinh : Trieu VND
Gi6 tri hqp l1i
30t06t2013 31t12t2012 30t06t2013 31t12t2012Tiisin tii chinhTi6n vdr c5c khodn tuong cluong ti6n 104.343 95.033Phii thu khSch hdng 788 405Phdithu kh5c 2.261 2105
107.392 97.543 107.392 97.543Nq phiitri tii chinhPhaitra nguoi bdnC6c khodn phdi hd kh6c
4.815 20.329 4.815 20.329
104.343788
2.261
95.033405
2.105
162 7624.653 19.567
1624.653
76219.567
\l\7
\?lflt
(gGid tri hEp lV cOa tii sdn vi nq phdi tri tii chinh kh6ng duqc tl5nh gi6 vi x6c dinh mQt c5ch chinhth0c viro ngdy 30 th6ng 6 nim 2013 vir ngdy 31 th6ng 12 ndm 2012. f uy nhi6n Ban Gi6m d6c uoctinh gi5 tri hEp lf c0a nh0ng tdi sdn vd nq ph6i trd tdri chinh niy kh6ng c6 su kh5c bi6t hong y6u voigia tr! ghi s6 c0a chUng tqi ngdy ket thUc ndm tdi chinh.
C6ng ty c6 th6 gqp phdi c6c rrli ro thitruong vd rrli ro tin dqrng.
- R0i ro thi truong : Hoat ctQng c0a COng ty s6.chiu rrli ro khi c6 sq thay d6i ve lii su6t, chO y6uli6n quan cl6n ti6n grli ngin hing vd khi lii su6t giim lirm thu nhQp tii chinh c0a C6ng ty gidm.
- Rii ro tin dqng ld rrli ro mdr mOt bOn ao dich kh6 Ecc5c nghTa vu crla minh, d5n d6n t6n t rii ro tin du taichlnh (ti6n g&i ngAn hdng), tuy nhi6n du ti6n g&i ngco uy tin taiViet Nam. Ban Gidrm d6c kh6ng in dqng tlSn taikhoin ti6n grli ndy.
25
CONG TY CO PHAN THE KY 21
THUYET MINH EAO CAO TAI CHiNHK!' tiri chinh tet tnUc viro ngiy 30 th6ng 6 ndm 2013
9.
9.1
cAc ruOHG TrN KHAc
NghiQp vg vi s5 du v6i c5c b6n c6 li6n quan
Trong k!,tii chinh ndy COng ty co phSt sinh nghiQp vu ch0 y6u voi c6c b6n c6 li6n quan nhu sau :
NQi dung nghiOp vt1 TU 01t01t2013it6n 30/06/2013
VND
TU 01t01t2012dAn3010612012
VND
G6ng ty TNHH Sao Mai Th6Ky 21Loi nhuan dugc chia
- t. - ,t,ao luol lre
Chia lEi nhuOn tu hqp d6ng hEp t5c kinh doanh
C6ng ty c6 phin Codona Th6tKy 21G6p v6n
6.160.000.000
2.768.098.358
270.000.000
3.850.000.000
3.063.434.701
718.500.000
Vio ngdy ket thrlc k!,tiri chinh, s5 du ph6i tri v0i c5c b6n c6
NQi dung nghi6p vtJ
- :.-,Eao luot lrePhaitra - lqi nhu?n tu hEp tl6ng hqp t6c kinh doanh
li6n quan nhu sau :
30t06t2013VND
31112t2012VND
2.768.098.358 5.247.064.343
Thir lao cho c6c thdnh vi6n HOi d6ng Qudn tri vd Ban Gi6m tl6c trong k!' nhu sau :
TU 01/01/2013dr-in 30/06/2013
VND
Tbo1to1l2012i!6in30t06t2012
VND
Luong vd thu&ng, thir lao, c6c khoAn kh6c 2.437.780.600 1.921.047.000
9.2 Cam k6t g6p v5n vio c5c c6ng ty con vi c6ng ty li6n doanh
COng $
C6ng ty TNHH MTV The K'i 21
C6ng ty c6 phAn Codona The Ky 21
NGUYEN TH!.MINH TANNguli l3p/ KG toin tru&ng
M6iquan hQ
COng ty conCOng ty li6n doanh
V6n cdn phdi g6p sovoi ddng ki
VND
10.000.000.0008.181.192.000
IG TY
18.181.192.000
H SgN PH-lI Ong LiramTP. HO Chi Minh, ngdry 27 th6ng 8 ndm 2013
26
