L { NG TY CO PHAN THANH HOA - SONG EA 25 Eqi l0 LC Lqi - Phulng Lam Scvn * TP Thanh H6a nAo CAO TAI CHiNH Quy I NIm 2014 'cOne w cd pnAru THANH HoA - sOnc sA Dia chi: Sa ZS Oai l$ L0 Lqi, Phudng Lam Scm, thanh ph6 Thanh H6a, tinh Thanh H6a eAo cAo rAr csiNu euY r NAvr zot+ sANc cAN o6r rr roAN TONG Hop GrtIA NrtN Do (Dang tlf,y tlfr) T4i ngiy 31 thfng 03 nIm 2014 TAI SAN ,q, - rAr sAN NcAu narv I. ti6n va c6c khoin tucrng tlutrng tidn 1. Ti6n 2. C6c kho6n tuong tlucrng ti6n U. Cfc khof,n tIAu tu tiri chfnh ngin h4n 1. DAu tu ng6n nan 2. Dp phdng gi6m gi6 <tdu tu ngin h4n III. Cdc ttoin phii thu ngfn h4n 1. Phii thu khrich hdng 2" T16 tru6c cho nguoi biin 3. Ph6i thu nQi b0 ngiin trqn 4. Ph6i thu theo ti6n d0 k5 hoach hqp d6ng x6y dpg 5. C6c khoin ph6i thu kh6c 6. Dp phdng ph6i thu ngan h4n kh6 ddi IV. Hing t6n kho 1. Hdng t6n kho 2. Dg phdng gi6m giri hdng tdn kho V. Tiri sin ngin h4n kh6c 1. Chi phi tri tru6c ng6n hpn 2. Thu6 giri tri gia tdng tlugc kh5u tru 3. Thuii vd c6c khoin khric ph6i thu Nhd nudc 4. Giao dfch mua biin lqitrii phi6u Chinh phri !, 5 Tai sin ngdn han kh6c Me Thuy6t t. s6 minh 56 cudi kI Don vitinh: VND Sii tIAu n5m 100 110 V.l 111 112 120 121 129 130 131 Y.2 132 V.3 133 134 135 Y.4 139 V.s t40 t4t v.6 t49 41,076,953,930 8,332,377,180 8,332,377,180 10,444,529,323 8,873,751,863 1,883,757,467 380,483,496 (693,463,503) 19,005,429,594 19,005,429,584 3,294,617,843 166,430,595 34,413,413,369 1192116091614 1,921,609,614 9,504,307,609 7,017.965,154 2,737,755,0L) 440,184,649 (691,597,503) 19,910,274,337 19,910,274,331 3,07712211809 58,641,745 13,376,714 150 t5l 152 154 t57 158 Y.7 v.8 ffi, o;{ I *\ rr ,\,6\ { s 3,128,187,248 3,005,203,350 a *. c6rrrc w cd pnAn rHANH HoA - sOne oA Dla chi: SO ZS Oai l0 LO Lqi, Phudng Lam Scrn, thdnh ph6 Thanh H6a, tinh Thanh H6a eAo cAo rAr cHiNH elfi I NAvt zot+ Bing W cin tliii k6 toin (tiiSp theo) ffi W * W TAI SAN n - rAr sAN oAr uaN I. C6c khoin phii thu dii hqn 1. Ph6i thu dni han cta khiich hing 2. V6n kinh doanh 6 cric clon vi tryc thuQc 3. PhAithuddihannOib0 4. Phii thu ddi hpn kh6c 5. Dg phdng phii thu dni han kh6 ddi rI. Tii sfln c5 apn 1. Tdi san c6 einfr hiru hinh Ngr.ry€n gid Gid tri hao mdn lily kii 2. Tdi sin c6 ilinh thu6 tdi chinh NpyAn gid Gid tri hao mdn lily kd / 3" Tdi san c6 tlinh vd hinh NguyAn gid Gid tri hao mdn lily kA 4. Chi phi x6y dpg co bin dd dang III. Bdt tlQng sin tIAu tu Nguy6n gi6 Gi6 tri hao mdn lfiy kr5 IV. C{c khoin tIAu tu tii chinh dii h4n l. DAu tu vio c6ng ty con 2. DAu tu vdo c6ng ty li6n ktit, liCn doanh 3. DAu tu ddi hqn kh6c 4. Dr,r phdng giim gi|dAu tutdi chinh ddi han V. Tiri sin dii h4n khic l. Chi phi trhtruoc ddi han 2. Tdi sin thu6 thu nhflp hodn l4i 3. Tdisanddihankh6c Thuy6t minh Sii cu6i t<y Sii tliu nxm 514781427,588 2,298,606,241 -€' 8,291,432,265 '007; (5,992,826,024) :, , JNG - .;(f'pr - {A}'tH :;ONC )\*- - -1,c6; E 3,179,821,347 27,288,860,067 32,354,818,563 (5,065,958,496) 239,683,749 239,683,749 ME so 200 210 217 2t2 213 218 219 220 221 V.9 222 223 224 225 226 227 V.10 228 229 230 V.11 240 Y.tz 241 242 250 251 252 V.l3 258 259 Y.14 5,220,333,359 2,040,512,012 8,291,432,265 (6,250,920,253) 3,179,821,347 26,993,027,061 32,354,818,563 (5,361,791,502) 229,972,194 229,972,194 32,443,332,614 33,006,971,404 260 261 V.t5 262 268 t- - c6ruc w cd pnAn rHANH HoA - sOrue on Dia chi: SO ZS pai lQ LC Lo. i, Phudng Lam S<rn, thanh ph6 Thanh H6a, tinh Thanh H6a eAo cAo rAr csfNs euV I NAM 2014 Bing cAn a6i M toin (titip theo) ME so Thuy6t minh S6 cuOi Xj, 56 tl6u nIm 31,406,630,381 15,669,921,019 4,491,244,285 10,127,680,215 344,847,895 244,307,210 291,685,016 108,281,65; 61,874,800 15,736,709,302 .i-}'t i'r, - \'r t-V .\ I ,\ I'l - riClA - ilA/ 15.736,709.302 ,/:$ -1t,, - \ \\\2'' 3 36,013,,754,392 36,013,754,392 30,000,000,000 2,326,135,950 1,201,258,060 2.486,360,382 NGUON V6N A - Ng PHAI TRA L Nqngin h4n 1. Vayvdngng6nh4n 2. Phii tr6 ngucri b6n 3. Ngudi muatr6tidntru6c 4. Thur5 vd c6c khoin phii n6p Nhd nu6c 5. Phii trh ngudi lao <lQng 6. Chi phi ph6i tr6 7. Ph6i tri nOi b0 8. PhAi tri theo tiiin d0 k6 hoach hqp d6ng xdy dpg g. C6c khoan ph6i tra, phni nQp ngin hqn kh6c 10" DU phdng ph6i tri ngan h4n I l. Qu! khen thudng, phric lgi 12. Giao dich mua brln lai tr6i phi6u Chinh phri Ng dhi h4n Phii tr6 ddi hgn ngudi b6n Phai tra ddi h4n nOi b0 Phii tri ddi h4n kh6c Vay vd ng ddi hpn thu6 thu nhflp ho6n l4iphiritrb Du phdng trg c6p m6t viPc lem Dr,r phdng ph6i tr6 ddi h4n Doanh thu chua thgc hiQn Qu! phrit tri,5n khoa hgc vd cdng nghQ NGUoN VON CUU So UUU I. Viin chri s& hiiu 1. V6n <tAu tu cta chri sd hiru 2. Thang du v6n cO phan 3. Vi5n khric cria chri sd hiru 4. C6 phii5u quf 5. ChCnh lQch tl6nh giSlqi tdi sin 6. Chenh lech ti gi6 h6i do6i 7. Qu! dAu tu ph6t tri6n 8. Quy dtt phdng tdi chinh 9. QuI khSc thuQc vl5n chri sd hiru 10. Lgi nhuQn sau thu6 chua phAn phdi I 1. Ngu6n vl5n dAu tu xdy dlmg co b6n 12. QuI h6 trq s6p xr5p doanh nghiQp U. Ngu0n kinh phi vi qui khic 1. Ngu6n kinh phi 2" Ngu6n kinh phi da hinh thenh tei san c6 einn rONG ceNG NGUON vON 300 310 3l I V.16 312 V.17 313 V.l8 374 V.19 31s 316 317 318 319 Y.20 320 323 Y.2t 32t 330 331 J)Z JJJ 334 335 336 J)t 338 Y.22 339 400 410 Y.23 477 412 4t3 414 415 416 417 418 419 420 421 422 430 432 433 440 37,164,723,308 21,443,233,278 4,969,400,340 8,519,605,652 1,348,357,001 328,354,855 220,570,382 6,017,862,97; 38,982,073 15,721,4901030 75,721,490,030 36,355,563,236 36,355,563,236 30,000,000,000 2,326,135,950 1,201,258,060 2,828,169,226 _13.,5292!5;!!- 67,aW84Jn c6nc rY cd pnAn rHANH HoA - sOr,rc oA Dia chi: SO ZS Oai lQ LO Lgi, Phudng Lam Son, thanh ph6 Thanh H6a, tinh Thanh H6a eAo cAo rar cufNu euf r NArVr zor+ Bing cin Aiii t<6 tofn (tii5p theo) cAc cnt rrnu NGoAI BANG cAN DoI KE ToAN ToNG Hop GrUA NrtN Do CHI TIEU l. Tdi san thu6 ngodi 2. Vflt tu, hdng h6a nhfln gifr hQ, nhfln gia c6ng 3. 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DiAu chinh cho ctic khodn: - Kh6u hao tdi san c6 dinh - Cdc kho6n dr,t phdng - Lai,l6 ch6nh lQch t! gi6 h6i do6i chua thgc hiQn - Lai,16 tu hoqt clQng dAu tu - Chi phi l6i vay 3. Lqi nhuQn ti hogt itQng kinh doanh tru6c thay AdivAn tuu itQng Tdng, gi6m c6c khoin ph6i thu T6ng, giim hang t6n kho Tdng, gi6m c6c khoin phii tri Tdng, gi6m chi phi trbtrufic x llen Iar vay oa tra thu6 thu nhQp doanh nghiQp cld nQp Ti€n thu kh6c tir ho4t clQng kinh doanh TiAn chi kh6c cho ho4t dQng kinh doanh Lnu chuyAn fiin thudn t* hogt itQng kinh doanh II. Luu chuy6n tidn tir ho4t dQng tIAu tu 1. Ti6n chi <16 mua s6m, x6y dr;ng tdi s6n c5 <linh vd cdc titi san ddi hqn kh6c 2. Ti6n thu tir thanh lf, nhugng b6n tdi s6n cd dinh vd c6c tdi san ddi h4n khric 3. Ti6n chi cho vay, mua c6c cdng cp ng cta tlon vi kh6c 4. Ti6n thu trOi cho vay, b6n l1i cic cdng cp ng cria tlcrn vlkh6c 5. Ti6n chi dAu m, g6p vdn vdo dcrn vf khrlc 6. Ti6n thu frOi AAu tu, g6p vtin vdo <lon vi khric 7. Ti6n thu ldi cho vay, cd tt?c vd lqi nhufln dugc chia Lnu chuydn tiin thudn tit hogt clQng cldu tr Dcrn vitinh: VND Thuy6t Liiy k6 tir tliu nim tl6n cuiii ty ney minh NIm nay NIm trufc ]HAt'lt' ."soN( ME so 01 02 03 04 05 06 08 09 10 11 l2 13 74 15 t6 20 438,216,466 553,927,235 l,866,ooo (70,552,667) I19,041,856 1,042,498,890 (1,051,694,898) 904,844,753 5,369,869,645 (98,077,295) (119,041,856) (163,447,668) (22,892,727) tr,059,535,894 663,56C,2C8 10,698,?55 (154,3 64 4CON( (3,774,3 (4,115,734, (718,442,725) (96,425,297) (64,664,,544) (350,000,000) (96,540,000) 2t 23 24 25 26 27 5,962,058,844 (7,571,485,642) 12,727,273 472,721"274 57,825,394 109,498,429 30 70,552,667 582,225,703 c6nc w cd pnAn rHANH HoA - s6ruc oA Dfa chi: so zs oai lQ L6 Lgi, Phulng Lam Son, thanh ph6 Thanh H6a, tinh Thanh H6a eAo cAo rat csfNn Quf t NAvt zot+ Br{o c6o luu chuy6n ti6n tQ (titip theo) ffi CHi TIT,U III. Luu chuy6n tii,n tnr ho4t ilQng tii chinh 1. TiAn thu tt ph6t hanh cd phii5u, nhQn g6p v5n cria chri sd hiru 2. Ti6n chi tri g6p vi5n cho ciic chir sO hiru, mua 14i cd phi6u cria doanh nghiQp <16 ph6t hdnh 3. Ti€n vay ng6n h4n, dni han nhfn du-o. c 4. Ti6n chi tri ng gi5c vaY 5. TiAn chi tr6 ng thu6 tdi chinh 6. Cd tuc, lqi nhudn da tra cho chri sd hiru Lru chuyAn tidn thudn tb hogt ilQng tdi chinh Luu chuy6n tidn thuin trong k) Tiiin vi tuong ducrng ti6n tIAu nim Anh hudng cria thay AOi 6t gia frOi eoai quy d6i ngo4i tQ Tidn vi tuomg ducrng ti6n cu6i kY Lfly k6 tir tlflu nIm a6n cuiii ki nny Nim trufc NIm nay 19,381,611,460 28,858,791,729 (18,903,455,405) (27,694,005,630) 479,156,055 1,164,786,099 6,410,767,566 1,921,609,614 70 v.l _9,13L111J80 M6 Thuy6t sti minh 31 7Z JJ 34 35 36 40 50 60 v.l 61 Ngudi l$p bi6u t<6 to6n tru&ng \,/"/ W Iloing Thi TAm vii Thi Ly Lflp, ngAy 18 thang 04 n1m20l4 Thanh Hii #T,$ {}7'r:':rtc/v\ I.t'iriril'H# :\ sbi,it-i,,i Vr\- -,'. BAN THrryET Mrr\H BAo cAo rlr cniNH ToNG Hop crtla xrfiN oo Quf I nflm 2014 r. o4c ortnn HoAT D9NG cu.L cONG TY Ilinh thrfrc sO hfru viin Linh vgc kinh doanh Nginh ngtrd t<inn doanh Kinh doanh b6t O6ng sin, quydn sri dgng d6t thuQc chri sd hfiu, chri st dung ho{c ili thu6. Cu th6: DAu tu kinh doanh nhd d vd v5n phdng cho thu6; B6n bu6n dO dtng cho gia dinh. Cp th6: kinh doanh c5c m[t hdng b6ch h6a, vii sgi may m[c, vdn phdng, thi6t bi ndi th6t, thuc phAm tuoi s6ng, thgc phAm c6ng nghQ, n6ng s6n, rugu bia, nudc nggt, thudc 15, lucrng thpc, thgc phAm, thric 6n chdn nu6i, v{t tu n6ng nghiQp, diQn m5y, di6n tri, tliQn l4nh. NhAn vi6n Tpi ngiy 3l th6ng 03 nim 2014 C6ng ty c6 80 nh6n vi6n clang ldm viQc (tai ngdy 3l thSng 12 ndm 2013lil 87 nh0n vi6n). Ir. NAM rAr cnirvn, DoN vI TrtN Tp SUDVNG TRoNG xf roAN Nlm tii chinh Nim tdi chinh cria C6ng ty Uat AAu tu ngdy 01 thdng 01 vd kt5t thric vio ngiy 31 th5ng 12 hdng ndm. Dcrn vi ti6n tQ sri dung trong k6 toin Don v! ti6n tQ sri dpng trong k6 to6n ld DOng ViQt Nam (VND). cHUAN M.tIc vA crrf EQ KE roAN Ar nlxc Chu6n mgc vi cn6 aQ t6 to6n 6p dgng COng ty 6p dpng Ch6 dO Kti to6n Doanh nghiQp ViQt Nam dugc ban hdnh theo Quy6t tlinh s6 15120061QD-BTC ngiry 20 thang 3 ndm 2006 cria 86 tru&ng BO Tdi chinh vi c6c th6ng tu hu6ng d6n thUc hiQn chuAn mpc vd ch6 dO kti to5n cria BQ Tdi chinh. TuyGn bii v6 viQc tufin thri chuAn myc k6 tofn vi cn6 Aq t6 todn Ban T6ng Gi6m d6c el6m b6o dA tuan thri y6u cAu cria c6c chuAn muc k6 to6n vd Ch6 dO Kt5 to5n Doanh nghiQp ViQt Nam du-o. c ban hdnh theo Quy6t dinh s6 I512OO61QD-BTC ngiry 20 thing 3 n[m 2006 cta BQ tru&ng BO Tni chinh cfing nhu c6c thdng tu hu6ng d6n thyc hi€n chu6n muc vd cn6 A9 k6 toSn cria BQ Tdi chinh trong viQc lfp 86o cr{o tdi chinh t6ng hgp gita ni6n ilQ. Hinh thrfrc k6 to{n 5p dgng Cdng ty sri dung hinh thric kti to6n nhpt ky chung. c6ruc rY cd PHAN rHANH HoA - s6tuc oA Dia chi: S6 ZS oai l0 LO Lgi, Phudng Lam Son, thanh ph6 Thanh H6a, tinh Thanh H6a nAo cAo rAr cHiNH euY I NAM 2ol4 Bin thuy6t minh B6o c6o tAi chinh (ti6p theo) 1. : Cdng ty c6 phAn : Dich vu, thuong mai ,, 3. 1. ./t, //* q ) [r. 1. 3. TV. t. c6ruc rv cd pnAn rHANH HoA - sOnc ol Dia chi: S6 ZS pai l0 LC Lqi, Phudng Lam Scrn, thnnh ph6 Thanh H6a, tinh Thanh H6a nAo cAo raI cniNu euY I NArra zot+ Bin thuy6t minh B6o c6o thi chinh (ti6p theo) cAc cniNH sAcH xt roAN Ar ngNc Co s& l$p 86o c6o tii chinh 86o c6o tii chinh du-o. c lflp trOn ccr so kti to6n d6n tich (hir c6c th6ng tin li6n quan d6n c6c lu6ng ti6n). C5c tlon vi tryc thuQc hinh thdnh b0 m6y kli toiin ri6ng, h4ch toan phr,r thuQc. 86o c6o tdi chinh t6ng hqp cria todn C6ng ty rluo. c 1fp tr6n ccv sd t6ng hqp 86o c6o tdi chinh cta c6c don vf trpc thuQc. Doanh thu vi sr5 du gita c6c don v! trpc thuQc tlugc lo4i tru khi lap 86o c6o tdi chinh t6ng hqp. Tidn vi tucrng tlucrng ti6n Ti6n vi c5c khoin tuong duong tiAn bao g6m tiAn m[t, tidn gui ngdn hing, tiAn clang chuy6n vd cilc kho6n dAu tu ng6n hpn c6 thdi hpn thu trOi troAc d5o hpn kh6ng ql| 3 thhng k6 tri ngdy mua, d6 dang chuy6n aOi tnann m$t lugng ti6n x5c illnh cflng nhu kh6ng c6 nhi6u rui ro trong viQc chuy6n dOi tnann tl6n. Hdrng tdn kho Hing t6n kho tlugc x6c dM tr6n co so gi6 gdc. Gi6 giic hdng t6n kho bao g6m chi phi mua vh c6c chi phi li6n quan tr.uc ti6p kh6c ph6t sinh dC c6 du-o. c hang t6n kho d <lia tli6m vd trpng th6i hiQn tai. Gi5 g6c hdng t6n kho du-o. c tinh theo phucrng ph5p nhfp tru6c, xu6t tnrdc vd du-o. c hAch to6n theo phucrng ph6p kC khai thudng xuy6n. Dr,r phdng gi6m gi6 hdng tdn kho clugc ghi nhfn khi gi6 g5c lon hon gi6 trf thuAn c6 th6 thgc hi6n dugc. Gir{ tri thuAn c6 th6 thUc hiQn du-o. c ld gi|bhn u6c tinh cria hdng t6n kho tnr chi phi u6c tinh dC noan thinh vd chi phi u6c tinh cAn thii5t cho viQc ti6u thg chring. Cic khof,n phii thu thuong m4i vir phfli thu kh6c C6c khoin ph6i thu thuong mpi vi c6c khoin phii thu khSc dugc ghi nhfn theo h6a clcrn, chtng tir. Dp phdng phii thu kh6 ddi duqc lfp cho timg khoin ng phii thu kh6 ddi cdn cri vdo tu6i ng qu6 h4n cria c6c khoiLn ng ho[c dU kitin mftc tdn th6t c6 th6 xiy ra, cr,r th6 nhu sau: . OOi vdi no ph6i thu qu5 han thanh to6n: - 30% gi6,tri aOi vOi kho6n nq phii thu qu6 h4n tir tr6n 6 th6ng d6n dudi 1 ndm. - 50% giltri O5i vOi khoin nq phii thu qu6 h4n tu 1 ndm d6n dudi 2 ndm. - 70% giirtri OOi vOi khodLn ng ph6i thu qu6 hqn hi 2 ndm d6n du6i 3 ndm. - 100% gi6triA5i vOi khoin nq phii thu qu6 han tir 3 ndm trd l6n. . O6i v6i ng phii thu chua qu6 hpn thanh to6n nhtmg kh6 c6 khi ning thu h6i: c6n cri vdo dg ki6n mric t6n th6t de 6p dg phdng. Tii sf,n cii einn hiru hinh Tdi sin cO airrt hftu hinh <lugc th6 hiQn theo nguy6n gi6 tru hao mdn lffy k6. Nguy6n gi|tii sin cd dinh hfru hinh bao gdim todn bO c6c chi phi mi C6ng ty ph6i b6 ra <16 c6 dugc tdi s6n cO Ainn tint diin thdi di6m dua tdi san d6 vdo tr4ng th6i sin sing sri dr;ng. C6c chi phi ph5t sinh sau ghi nhfn ban dAu chi dugc ghi tdng nguy6n giittiti s6n cli dinh n6u c6c chi phi niy chic chin ldm t6ng lgi ich kinh t6 trong tuong lai do sri dpng tii sin d6. C6c chi phi khdng th6a mdn di6u kien trOn duo. c ghi nhfn ngay vio chi phi. , 3. , ! / \ 1/ \ 4. 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