Post on 23-Mar-2023
CONG 1Y C6 PHAN TRANSIMEX - SAIGON
S6: J4 I KT_TMS/2014
V/V: Giai trinh ket qua ho(lt a(mg
kinh doonh qui 4 nom 2013
cua Cong ty m(?
CQNG HOA xA HQI CHU NGHIA VI€:T NAM D¢c I~p- Tv Do- H~nh Phuc
Tp.HCM, ngay 18 thong 01 nom 2014
Kinh gvi : SCYGIAO D!CH CHlrNG KHOAN TP.HO CHf MINH
Cong ty Co phan TRANSIMEX-SAIGON ( ma CK : TMS) gii1i trlnh ket qua hoG~t d(>ng kinh doanh cua Cong ty mfi! trong qui 4 nam 2013 tang so v&i qui 4 nam 2012 nhll sau :
Chi tieu
sang so sanh ket qua ho~t d(>ng kinh doanh Quf 4 nam 2013 va Quf 4 nam 2012
Quf 4
Nam 2013 Nam 2012
Doanh thu thuan ban hang va 86.294.844.397 82.965.027.241
cung cap djch v~
Doanh thu ho~t d(>ng tai chfnh 13.170.727.443 6.215.386.172
LQ'i nhu~n sau thueTNDN 14.826.730.178 8.483.369.696
DVT: VND
rang ( giam)
Gia tri Til~%
3.329.817.156 4,01%
6.955.341.271 111,91%
6.343.360.482 74,77%
LQ'i nhu~n sau thue thu nh~p doanh nghi~p cua Cong ty mfi! trong qui 4 nam 2013 Ia 14.826.730.178 dong, tang 6.343.360.482 dong (tang tllO'ng Ltng ti I~ 74,77%} so v&i qui 4 nam 2012 chu yeu Ia do san lllQ'ng djch v~ giao nh~n xuat nh~p khau hang h6a va doanh thu hoG~t d(>ng tai chinh cua qui nay tang so v&i cung ky nam tnr&c
Tran trong,
NO'i nhQn: NhLt tren Lllu P.KTIC, P.TCHC, P.KH&DT
CONG TY c6 PHAN TRANSIMEX-SAIGON
TRANSIMEX-SAIGON CORPORATION
BANG cAN a61 KE TOAN - BALANCE SHEET Ngay 31 thfmg 12 na.m 2013 -As at December 31st, 2013
Odn vt tinh: VND - Unit: VND
TAl sAN NGA.N ~ CURRENT ASSETS
A. TAl sAN NGAN ~ CURRENT ASSETS
I. Ti~n va cac khoiin tu'dng du'dng bing ti~n
Cash and cash equivalents
I. Tl!!n
Cash
2. Cac khmln tlfdng dlfdng bang tlcn
Cash equivalents
II . Cac khoiin diu tu' tal chinh nglin h~n
Short-tenn financial investment
I. Dau tu ngan h~n
Short - term Investments
2. Dt! phong ghim gla chung khoan dau tlf ngan h~n
(")
Provision for devaluation of short term investment
III. Cac k.hoiin phiii thu nglin h~n
Accounts receivable
1. Ph<:l! thu cua khach hang
Accounts receivable-trade
2. ll"a tnJCic cho nguOI ban
Prepayments to suppliers
Mil Th.
s6 Minh
Cod Note
100
110
111 V.1
112
120 V.2
121
129
130
13 1
132
3. Phal thu n(ll b(l ngan h~n 133
Short-term - Inter- company receivable
4. Phal thu theo tlen do ke ho~ch HD xay dl,l'ng 134
Progress receipts due from construction contract
5. Cac khoan phal thu khac
Other receivables
6. Dt! ph6ng cac khoan phal thu kh6 doi(")
Provisions for doubiful debts (0)
IV. Hang t6n k.ho
Inventories
1. Hang ton kho
Inventories
2. Dt! phong g1am gla ha ng ton kho (")
Provision for devaluation of inventories (•)
V. Tal san nglin h~n k.hac
Othe r current assets
1. Chi phi tra trlfCic ngan h~n
Short - term prepaid expenses
2. Thue GTGT dlfQc khau trii
VAT to be deducted
3. Thuc va cac khoan khac phal thu Nha NlfCic
Taxes and other accounts receivable from the State
4. Tal san ng:in h~n khac
135
139
140
141
149
150
151
152
154
158
V.3
V.4
V.5
Miu s6 B 01-DN
Ban hanh theo QD so 15/2006QD-BTC
ngay 20/03/2006 cua B(i Tniltng BTC
s6 cuol nilm s6 diu nilm
Closing balance Beginning balance
193.520.753.292 153.012.436.015
81.296. 115.741 66.879.173.384
12.796.115.741 22 0 228.454 0 884
68.500.000.000 44.650.718.500
19.470.739.666 793.356.376
19.865.24 7.543 882.718.803
(394.507.877) (89.362.427)
67.032.708.711 61.790.782.840
57.730.838.089 47.282.576.639
2. 161.40 1. 784 4.547.1 17.904
7.140.468.838 9.961.088.297
15.545.531.606 13.871.471.355
15.545.531.606 13.871.471.355
10.175.657.568 9 .677.652.060
2.997.843.899 4.204.950.006
508.033.906 852.188.229
6.669. 779.763 4.620.5 13.825
B. TAl sAN DAI ~ 200 471.814.1 57 .7 25 450.381.800.092
LONG-TERM ASSETS
I. Caic khoin phil thu dal h,n 2 10 12.000.000.000
Long-term accounts receivable
1. Phal thu dal h~n cua khach hang 2 11
Long·tenn accounts receivable · trade
2 . Phal thu dal h~n n(>l b(> 2 13 V.6 12 .000.000.000
Long·tenn inter-company receivable
3. Ph:il thu da i h~n khac 2 18 V.7
Other long·tenn accounts receivable
4. Dt! phong pha l thu d a t h "!-n kh6 dot (*) 219
Provision for long·tenn doubtful debts (•]
II. Til sin co d!nh 220 173.218.347.088 191.910.469.668
Fixed Assets
1. Tal s a n co djn h h uu h inh 221 V.8 163.964 .950.097 179.209.619.280 ~
Tangible f!Xed assets .,l
" - Nguyen gla 222 306.323. 180.297 303. 135.544.837
H istorical cost
- Gla trj hao m on liiy kc (*) 223 V.9
Accumulated depreciation (•]
( 142.358.230.200) ( 123.925.925.557) A
2. Tal s a n co d!n h thue tal chinh 224 ....
' Finance lease assets :::
-Nguyen gla 225
H istorical cost
- Gla trj hao m on liiy ke (*) 226
Accumulated depreciation (•]
3. Ta l san co djnh VO hinh 227 V. 10 3 . 785.475. 197 3.449. 742.089
l ntangiblef!Xed assets
- Nguye n gta 228 4.406.448.000 3 .806.448.000
Historical cost
- Gla t rj hao m on liiy ke (*) 229 (620.972.80 3) (356.70 5.911)
Accumulated d epreciation (•]
4. Chi phi xay dt!ng c d ba n dCI dang 230 5.467. 921.794 9.251.108.299
Construction in progreess
lii. Bi"t dqng san diu ttt 240 V.ll 80.803.752.952 44.285.400.000
Inves tment property
- Nguyen gta 241 Y. l 2 82.969. 195.654 44.285.400.000
H istorical cost
- Gla trj hao mon liiy k e (*) 2 42 (2. 165.442.702)
Accumulated dep reciation (•)
IV Caic khoan diu ttt tal chinh dal h'n 250 215.859.147.888 200.594.432.373
Long-termfinancial investments
1. Dau ttl va o cong ty con 251 118. 100.000.000 98.100.000.000
l rwestrnents subsidiary company
2. E>au tlf vao C6ng ty lie n ket. lie n doanh 252 1 I 6.845.428.300 116.970.972.410
investment injoint ventures
3. Dau ttt dal h"!-n kha c 258 V.13 6.000.000.000
Other long·tenn investments
- c & p hle u
Stock
· Con g trat gtao d1,1c
Education bond
4. Dl! phong gta m gta dau tu ta t chinh dal h~n (*) 259 (2 5.086.280.412) (1 4.476.540.037)
Provision for Long· tennjinanciallnvestments
v. Tal san dAi h,n khaic 260 1.932.909.797 1.591.498.051
Other non-curre nt asse ts
1. Chi phi trii tniclc dii.i h<~on 261 V.14 360.7 11.4 14 612.217.257
Long·tenn prepaid expenses - -
2. Tal san thue thu nh~p holln l<~ol 262 V.21 1.394.209.643 847.292.054
Deferred income tax assets -3. Tal san ddi hq.n khcic 268 177.988.740 13 1.988.740
Other non-current assets
TONG CQNG TAl sAN 270 665.334.911.017 603.394.236.107
TOTAL ASSETS
J _, Ma Th. s6 diu niim NGUONVON s6 cu6i nam
s6 Minh RESOURCES
Code Closing balance Beginning balance
Note
A N(J PHAI TRA 300 17 4 . 794.566.022 156.175.536.686
LIABILITIES .
I . NCI ngin h~n 310 117.700.748.174 104.264.749.098
Current liabilities
1. Vay vii. n<J ng<in h<~on 311 V. 15 68.999.197.331 39.886.447. 113
Short·tenn borrowings and debts
2. Phat tra cho nguOi ban 312 24.757.104.629 45.977.437.52 1
Accounts payable·trade
3. NguOi mua trii tien tntBc 313 401.753.510
Advances from customers - ---
4. Thue vii. cac khoiin phal n(lp Nha NuBc 314 V.16 I. 772.995.190 1.538.454.811 ::;
Tax and accounts payable to State budget - -- -
5. Phat tra ngui:lt lao d(>ng 3 15 1.992.084.484 5.931.046.458
Payable to employees
6. Chi phi phii! trii 3 16 V.J7 5.576.838.571 3.389. 168.216
Accrued expenses
7. Phal tra n(l! b(l 3 17 7.365. 746.991 -
Payable to nter-company
8. Phat tra theo tten d9 ke ho<~och HDXD 3 18 - -
Progress payments due to construction contract
9. Cac khm1n phiit tra. phat n(>p ng<in h<~on khac 3 19 V. 18 5.669.560.380 4.499.670.338
Other payables
10. Quy khen thlii'1ng vii. phuc 1<;11 323 1.453.396. 708 2.056.071.664
Bonus and welfare funds -11. Quy thui'1ng ban quan ly dteu hii.nh cong ty 327 113.823.890 584.699.467
Management bonus fund
--11. Nq dai h~n 330 57.093.817.848 51.910.787.588
Long·tenn liabilities - . - -
l. Phal tra da! h<~on nguOi ban 33 1 - -Long·tenn trade accounts payables
- -2. Phat tra dat h<~on khac 333 V.J9 10.809.175 10.809.175
Other long·tenn liabilities
3. Vay vii. n<J da! h<~on 334 V.20 57.083.008.673 51.899.978.413
Long·tenn borrowings and debts -
4. Thue thu nh~p hmin l<~ol phal tra 335 V.21 - -Deferred income tax paybble -- - - -
5. Dt! phong tr<.1 cap mat vt~c Jam 336 - -Provisions for long· term accounts payable
6. Doanh thu chua tht.fc hl~n -338 - -
Unearned Revenue
B. voN cHiJ sCi Hffu 400 490.540.344.995 447.218.699.421
OWNERS' EQUITY -
1. V6n chu so hii'u 410 V.22 490.540.344.995 447.218.699.421 - .. - - - .
1. Von dau tti cua ch u si'1 huu
Owners' Investment capital
2. Th~ng dli von c6 phan
Share capital surplus
3. c6 phie'u ngan quy
Treasury shares
4. Chenh l{:ch danh gta 1<).1 tal san
DUJerences upon asset revaluation
5. Chenh l¢ch ty gta hot doat
Foreign currency translation dUJerences
6. Quy dau tli ph:i t tri~n
Development and investmentfunds
7. Quy dl! phong tal chinh
Financial reserved funds
8. Quy kh<ic thu(>c von chu si'1 huu
Other funds
9. [41 nhu~n chua phan p hol
Undistributed earnings
II. Ngu6n k.inh phi vi quy kh!c
Budget sources and other funds
1. Nguon klnh phi
2. Nguon klnh phi da hinh thimh TSCD
Funds used to acquire .frxed assets
TONG CQNG NGUON VON
TOTAL LIABILITIES
cAc cHi TIEU NGoAI BANG cAN a61 Ki TOAN
OFF BALANCE SHEET ITEMS
Chi tieu
Items
- Tal san co djnh g111 h(> cua NN cha thanh ly State's.frxed assets received on consignmentfor sale
- Tlen ngoC).I t{: cac loC).i
Foreign currencies
+ USD
+HKD
+SGD
qp Bi~u. Ke toAn Truong,
Prepared by
41 1
412
4 14
4 15
416
4 17
418
4 19
420
430
432
433
440
NGUYEN HO'U T UAN LE VAN Hi1IV<'
Th.
Minh
Note
230.738.240.000 230.738.240.000
161.021. 127.853 161.021.127.853
38.890.508.027 34.991.682.608
11.224.66 1.906 9.925.053.433
48.665.807.209 10.542.595.527
665.334.911.017 603.394.236.107
s6 cu6i ky s6 diu nim
Closing balance Openlmg balance
- -
72.329.31 240.684,53
2.500,00 2.500,00
5.000,00 5.000,00
Ngay 18 th:ing 01 n llm 20 14
Prepared, January 18 '" 2014
~=~ .. N~G GIAM DOC
c c :s
· I -
c6NG TY c6 Pili TRANSIMEX·SAIGON
TRANSIMEX-SAIGON CORPORATION
M!u s6 8 02a-DN
Ban hanh thea QD s6 15/2006/QD-BTC ngay
20/03/2006 cua B¢ TniCing BTC
BAO CAO KET QUA HO~T l>QNG KINH DOANH
INCOME STATEMENT
QUi IV- NAM 2013 f)drl vi tinh: VND · Unit: VND
Quy IV Luy ke' tu' diu nim de'n cu6i quy nay
Mi Accum.from beginning of year to the Chi ttau s6 Quarter IV
end of period Items Cod
e Nam 2013 Niim 2012 Nam 2013 Nam 2012
Fiscal year 2013 Fiscal year 2012 Fiscal year 2013 Fiscal year 2012
1 Doanh thu Mn hang vi cung cap djch VV 01 86.294.844.397 82.965.027.241 338.366.891.290 323.138.552.276
Reuenuefrom sales of goods and rendering
of services -
2 Cac khoan glam trll doanh th u 02 .
Deductible Items
--~
3 Doanh thu thuin va ban hang vi cung cap 10 86.294.844.397 82.965.027.241 338.366.891.290 323.138.552.276
djch vv Net reuenuefrom sales of goods and
rendering of services
4 Gla von himg ban II 74.509.518.711 69.890.243.433 275.264.770.902 266.407.492.212
Cost of goods sold
5 141 nh~n gQp ban hAng vA cung cap djch 20 11.785.325.686 13.074.783.808 63.102.120.388 56.731.060.064
vv Gross profit from sales of goods and
rendering of services 6 Doanh tl1t1 ho11-t dc?ng tal chinh 21 13. I 70.727.443 6.215.386. 172 50.355.049.185 32.039.887.52 1
Income from financial activities
7 Chi phi tal chinh 22 5.252.055.916 3.402.767.589 21.776.489.855 13.257.288.682
Expenses from financial activities
. Trong do: Chi phi lei! vay 23 2. 780.022.088 2.435. 487.831 I 0. 794.095.376 12.865.597.225
In which: interest expenses
-- -8 Chi phi djch V\1 24 2 11 .037.082 258.653.29 1 787.841.309 1.024.115.595
Service expenses
9 Chi phi quan ly doanh nghl~p 25 3.509.588.445 4.222.688.953 13.093.856.329 15.498.663.721 General & administration expenses
-~
10 141 nh~n thuin tu ho•t d9ng ldnh doanh 30 15.983.371.686 11.406.060.147 77.798.982.080 58.990.879.587
Net Operating profit
--~ - --- -II Tim nhij.p khac 3 1 839.695 1.277.091.335 452.305.995 2.267.175.642
Other income
- - --12 Chi phi khac 32 112.056.820 2.487.900.076 1.205. 743.432 6.568.832.308
Other expenses
13 141 nh~n khac 40 (111.217.125) (1.210.808.741) (753.437.437) (4.301.656.666)
Other profit
--14 TOng lt;ll nhu~n ke" toan tntQc thu€ 50 15.872.154.561 10.195.251.406 77.045.544.643 54.689.222.921
Total accounting profit before tax
- -
0 II
.,
Chi tieu
Items
"Trong do: CO brc nh(in du(Jc b't h0<;1t d(!ng lien
doanh In which :Dividends are received from the
operations of Joint venture
-- - --15
16
17
18
Chi phi Ume TNDN hii,!n hahh
Current income tax expense
Chi phi th ue TNDN hoan l~ i
Deferred income tax expense
IA;fi nb~n sau tbue' TNDN
Net Profit after tax
Lii co ban tren c6 phie'u
Earning per share
L~p Bi~u
Prepared by
/[1_ ----NGUYEN HO'U TUAN
- -
Mi
s6 Cod
e
51
52
60
70
Quy IV Luy ke' ttt diu nim de'n cu6i quy nay
Accum.from beginning of year to the Quarter IV
end of period
N~m 2013 Nam 2012 Nilm 2013 Nam 2012
Fiscal year 2013 Fiscal year 2012 Fiscal year 2013 Fiscal year 2012
15.610.904.500 3. 758.658.329
1.155.667.5 17 1.315.7 19.665 9. 182.062.5 18 8.044.993.225
(110.243.134) 396. 162.045 (436.674.456) 709.870.495
14.826.730.178 8.483.369.696 68.300.156.581 45.934.359.201
-
>,
Ngdy 18 thdng 01 nam 2014
KC' toan Truong
C6NG TY CO plfAN TRANSIMEX·SAIGON
TRANSIMEX·SAIGON CORPORATION
., ' BAO cAo LU'U CHUYEN TIEN Tt CASH FLOW STATEMENT
Qui IV- NAM 2013
Odn '1 tinh· VND · Unit: VND
cHi TIEU
ITEMS
I . LtfU ciiUYBN TIEN TU HO~T DONG KINH DOANH
CASH FWWS FROM OPERATION ACTIVITIES
1. Tit~n thu ban hang. cung cap djch V\1 va doanh thu khac
Cash received from sales of goods. services and other revenue
2. Tien chi tnl cho nguOI cung cap h a ng h oa va djch V\1
Cash paid to suppliers for goods and services 3. Tien chi tn1 cho ngu'OI lao d(lng
Cash paid to employees 4. Tie n chi tni Iii! vay
Interest paid 5. Tien chi n(lp thuc TNDN
Income tax paid 6. Tien thu khac tU ho~;~.t d(lng kinh doanh
Other receipts from operating activities 7. Tien chi khac cho ho~;~.t d(lng klnh doanh
Other payments on operating activities Ltiu chuy~n ti~n thudn tit hoQt d9ng kinh doanh
Net cashjlowsfrom operating activities
11. LtfU ciiUYBN TIEN Tif HO~T DONG DAU Tlf
CASH FWWS FROM INVESTMENT ACTIVITIES 1. Tten cht M mua slim. xay d\fng TSCD va cac tat san dat hl!-n khac
Additions to fiXed assets Wld other long-term assets 2. Ttc!n thu tit thanh ly. nhtic;fng ban TSCD va cac tat san dat hl!-n khiic
Proceeds from disposals of.fixcd assets and o ther long-term assets
3. Tien chi cho vay. mua cac cong c~,~ n<;1 cua ddn ~ khac
Payments for purchase of debt instruments of other entities
4. Tien thu hoi cho vay. ban l~;~. i cac cong c~,~ n<;1 cua ddn \1 khac
Proceeds from sales of debt instruments of other entities
5. Tien chi dau tli gop von vao ddn \1 khac
Payment for investment in other entities
6. Tien thu hoi dau tli gop von vao ddn \1 khac
Collections on investment in other entities 7. Tien thu Iii! cho vay. co We va lc;li nhu:[ln dti<;lc chia
Receipts of interest. dividends Ltiu chuy~n ti~n thudn til hoQt d9ng ddu ttl
Net cashjlowfrom investment activities
m. LtfU ciiUYBN TIEN TO' HO~T DONG TAl cHfNH
CASH FWWS FROM FINANCING ACTIVITIES
1. Tien thu W phat hanh CO phle u. nh~n von gop cua chu Sd huu
Proceeds from equity issue and owner's equity 2. Ttc!n chi tra v6n g6p cho cac chu sCI hftu. mua 1<_~ 1 CP cua DN da P.hanh
n-··---•- r-- .... . .... _ ........ - ... ~~-~- __ _, - ........ . . _ ...............
3. Tien vay ngan h~;~.n. dal h~;~. n nh:[l n dti<;1c
MA
Miu s6 B 03a·DN
Ban banh tbeo QD s6 15/2006/QD·BTC
ngay 20/03/06 ctia Be? Truong BTC
Luy ke' tu dlu nim de'n cu6i qu:f nay
Accum. from beginning of year to the end
of period
CODE NAm 2013 NAm 2012
Fiscal year 2013 Fiscal year 2012
01 327 .9 18.629.840 317.531.142.064
02 ( 167.972.759 .392) (128. 979. 554. 866)
03 (44.469.209. 765) (41.376.987.64 1)
04 (10.861.503.728) (9.976.61 0.925)
05 (9.402.089.846) (5.991.175.645)
06 403. 11 8.210 228.229.545
07 (879.512.466) (651.179.990)
94.736.672.853 130.783.862.542 20
2 1 (48.575.857.631) (36.063.612.195)
22 763.636.364 1.685.509.09 1
(7.200.000.000) 23
1.200.000.000 24
(27.436.639.940) 25
-125.544.110
26
27 34.354.496.765 14.658. 152.455
30 (19.332.180.392) (47.156.590.589)
3 1
32
... ... 46.649.571.893 30.000.000.000
Th.
Min
h
Not
e -
--
N
f
f
Luy ke tit diu nim den cu6i qut nay Th. Accum. from beginning of year to the end
Min cHi TIEU MA of period
h ITEMS CODE
Nam 2013 Nam 2012 Not
Fiscal year 2013 Fiscal year 2012 e I--
(86.042.0 12.522) 4. Tlen chi tra nQ goc vay
(42.838.697.696) 34
Payments to settle debts (principal)
5. Tlen chi tnl ng thue tal chinh 35 Payments to settle finance lease
6 . c6 tuc. 191 nhu~n da tnl cho chu sa huu (21.595.109.475) (29.422.576.500)
36 Payments to interest, dividends
LU'u chuy~n tl~n thuin tit ho~t dQng U.i chinh (60.987.550.104) (42.261.274.196) 40
Net cashjlowsfromji.nancing activities
LU'u chuy~n ti~n thuin trong ky 14.416.942.357 41 .365.997.757 50
Net cashjlows in the period 8
Ti~n vi tttong duong ti~n diu ky 66.879.173.384 25.513.175.627 60 '(
Cash and cash equivalents at beginning of the period 'I
Anh huang cua thay d61 cy gta hoi doal quy d6t ngo~l t¢ 6 1
Effects of changes in foreign exchange rates
Ti~n vA tU'ong duang ti~n cu6i ky 81.296.115.741 66.879.173.384 70
Cash and cash equivalents at the end of the period VII.34
Ngdy 18 thang 01 nclm 2014
L~p Bi~u Ke to6n truong,
NGUYEN H OlJ TUAN
Miu s6 B 09a-DN C0NG TY CO Pili TRANSIMEX-SAIGON
TRANSIMEX-SAIGON CORPORATION
THUYET MINH BAo cAo TAl cHiNH
NOTES TO FINANCIAL STATEMENTS
Ban h imh theo QD so 15/2006/QD-BTC ngiiy
20/03/2006 etta B~ Truong BTC
Qui IV - NAM 2013
I . D•c di!m ho.,t d(ing ctia Cong ty
Business highlights
1. Hinh thuc sa hftu v6n: Cling ty c6 PhAn
Inuestmentfonn: A joint stock company.
2. Linh Vlfc kinh doanh: Thtioog m•i - Dich vv. Business sectors: Trade · Seruices
3 . Nginh ngh.! kinh doanh
Fonn of Operation
- Cong ty CO Ph:in Translmex-Satgon dtl<;1c thiinh l;j.p vol cac chtlc nilng ho<)l d(mg nlu/ sau: Trans!mexSaigon Co. has been established with {ts operatlngfuncllons asfoUows:
- D<Ji ly giao nh;j.n vii v;j.n chuyen hang hoa xwrt nh ;j.p kh>iu vii c6ng c(lng bling dtlong bien. dtlong ha ng khong vii dtlong b(l. Acting as agent to prouide seroices of forwarding and transporting goods for import and export as weU as for public interests by sea. by
air and by road
- D!ch Y\1 kho ngo<Ji quan. kho CFS. kho lCD.
Prouidlng seroices of bonded warehouses. CFS. and ICD.
- Kinh doanh kho bai. xe p diJ, h.tu g!U hang hoa xua l nh;j.p kh>iu tnmg chuye n. Prouiding seroices on warehousing. load!ng and storing imports and exports In transit.
- D!ch Y\1 giao, nh;j.n ha ng hoa. lam thi't l\IC hal quan.
Prouiding goods coUecHng and deliuering seroicPs and customs clearance seroices.
- D<Ji ly tau bten vii mot gic'lt hang ha t cho tau bien t.rong vii ngoiii nuoc.
Acting as a shipping agent and maritime broker for ships both in and out of the country.
- D!ch Y\1 kinh doanh hang qua canh vii chuyen tal hang hoa qua Campuchia, Liio, Tnmg Quoc.
Trading goods in transit and transporting goods to Cambodia, Laos and China
- Djch Y\1 dong got vii ke ky mii ht~u hang hoa cho nha san xuat trong mloc va nuoc ngoiii uy thac.
Proulding seroices of goods packing and marking for local and ouerseas manufacturers
- Mua ban d o go gta d\mg. g6m sll. hang my ngh~. san ph~m cao su. san ph~m may tre Ia. cong ngh~ ph~m. d«;;t da may, nong
lam Unty hat san, Ul\IC phiim che bien. nguyen ll~u boa chat, v;j.t tu. may moe thtet bl ph\tc Y\1 san xuat cong. nang nghi~p. bach
hoa, di~n may, val s<;1i, U)\lc ph~m cong ngh~. v;j.t U~u xay d\lng hang trang tri n(li U1at, phudng ti~n v;j.n tal, xe may. n6ng ngtl cd, nong du<;1c cac lo<JI, may moe viln phong.
Trading household wooden products; porcelains. jlne arts; rubber products; rattan. bamboo and leafy products; industrial products.
textile and leather products; agricultural. forestry and aquatic products; processed foodstuff; chemicals, materials, supplies. macltinenJ
and equipment serolng the industrial and agricultural productions; groceries; electrical and mechanic appliances: fabric, industrial foodsru.JJ; constntctton materials and tnrerior decorations; transportations, motorb!kes; agricultural and fishery tools, agricultural medicine of aU kinds and office machines.
· Kinh doanh v;j.n tai da phudng lh tlc Prouldlng muiH-model transportation serolces.
- Cho thue viln ph6ng
Office leasing.
- Chuyen phat, d<Ji ly du ljch
Express. Trauel Agent
II. Ni!n d(i k6 tolin, ddn vi ti.!n t~ su d11-ng trong ke' tolin:
Accounting period, currency unit used In account:
1. Ndm tcii chinh
Fiscal year
Nlim tal chinh cua Cong ty h.it d~u W ngay 0 1 thang 01 va ket tht1c vao ngay 3 1 iliang 12 hang nlim. The fiscal year of the company is from 0 I JanuanJ to 3 I December of each calendar year.
2 . Ddn vi U!n t~ su d1,mg trong ke tolin: Dong Vi~t Nam (VND).
Currency unit used in account: Dong of VIetnam (VND)
III. Chuin m¥c vi che d<} ke' tolin ap d11-ng
Accounting system and standards
1. Che dq ke' tolin lip d11-ng: Cling ty 1\p d11-ng Ch6 dQ K6 tolin Doanh nghJ~p Vi~t Nam.
Accounting system. The company has been applying the Vietnamese accounting system.
2. Tuyen b6 vf: vi~c tuin thu Chwin m\(c k~ toin val. ch e dq ke t oin Vi~t Nam:
Statement on the compliance wit h the accoun ting system and standards
Ban T6ng glam Doc dam bao dii tuan thu day du y c'!: u cau cua cac Chuii'n ml,(c ke toan vii Che dq Ke toan Doanh Nghlt;p Vlt;t Nam
hl~n hiinh. The Directors ensure to follow all the requirements of the prevailing Vietnamese accounting system and standards in the preparation of
these .financial statements
3. Hinh th(tc ke toan ap d1111g : Cong ty st't d1mg hinh thuc ke toan ch(tng tit ghi s6.
Account!ngfonn Voucher recording.
IV Cac chinh sach ke toan ap d"'-ng:
Accounting policies
1. Cd sit l~p bao cal.o taU chinh : Bao c al.o t l1i chinh ductc trinh bal.y theo nguyen tic gia g6c.
Accounting conven tio n. All the financial statements are prepared in a ccordance with the historical cost convention.
2 . Tif:n val. tudng d udng ti~n
Cash and cash eq uivalents
Tie n vii cac khm\n tttdng dudng tlen bao gom tlen m~t. tlen gtfi ngan himg. tlen dang chuy€n va cac khoan dau ttl ngiln han co U1iil
han tim hoi ho~c dao han khong qua 3 iliang k€ tiJ ngay mua. de dang chuy€n d61 thanh m¢l htc;lng lien xac djnh cling nhu khiing
co nhle u rul ro trong vl~c chuy€n d61.
Cash and cash equivalents include cash on hand. cash in bank. cash in transit and short-tenn investments of which the due
dates can not exceed 3 months from the dates of the investments and the convertibility into cash is easy. and which do not
have a lot of risks in the conversion into cash.
3. Hal.ng t On kh o
Invento ries
Hang ton kho dttc;lc xac djnh tre n cd sCi gia g6c. Gla goc hang ton kho bao gom chi phi mua. chi phi che bien va cac chi phi lien
quan tn.fc Uep khac phat sinh dti co dtlc;lc hang ton kho i.'J dja diem va trang Utal hl(!n tl)i.
Inventories are recorded at their original costs. Costs include purchasing expenses. processing expenses and other directly
related costs to bring the inventories to the current positions and conditions.
G!a goc hang ton kho dttc;lc tinh thco plntdng phap gla dich danh va dtfc;lc hach toan ilieo phttdng phap ke khat ti1tti1ng xuyen.
Costs of bwentortes are detennined b1 accordance with the weighted average method and recorded In line with the perpetual method
D\l phong gtam gta hang ton kho dttc;lc ghl nh~n kill gla g6c lc'ln hdn gla trj thm1n co U1ti th\fc hli;n dttc;lc. Gla trl U1ttan co the th\tc
hli;n duc;lc Ia gla ban tide tinh cua hang ton ton kho trii chi phi tide tinh d ti hoim U1anh san phi\'m va chi phi tide tinh can lhiet cho
vl(!c tleu Uw ch(mg.
Provisions for devaluation o_( inventories are recognized when the original costs are higher than the net realizable values. Net
realizable values are estinlated selling prices of inventories less estinlated expenses on product completion and other
necessary expenses on product consumption
4. Cac khoan phai thu thudng m~i vi pha i thu thu khac
Trade receivable and o ther receivable
Cac khoan phal tim thudng ml)l va cac khoan pha! thu khac dttc;lc ghl nh{ln ti1eo hoa ddn. chung tit.
Trade recelvable and other receivable are recognized at the values on supporting documents and invoices.
5 . Tl1i san c6 djnh hii'u hinh
Tangibleftxed assets
Tal san co djnh dtic;lc th€ hl~n theo nguyen gla trit hao mon luy ke. Nguyen gta tal san c6 djnh bao gom loan b¢ cac chi phi rna
Cong ty phal bo ra dti co dtic;lc tal san co djnh tinh de n tl1i11 dif m dua tal san do vao trang thai s~n sang St( d\mg. Cac chi phi phat
sinh sau khi ghl nh{ln ban dau chi dttc;lc ghl tilng nguyen gta tal san co djnh neu cac chi phi nay chile chiln lam tilng lc;ll ich klnh te
lrong tudng Ia! do stt d\mg tal san d6. Cac chi phi khong tl1oa man dii)u ki¢n lren dtic;lc ghl nh~n Ia chi phi lrong ky.
Fixed assets are detennined by their hlstortcal costs less accumulated depreciation. Hlstortcal costs of ftxed assets include all the
expenses of the company to have these ftxed assets as of the dates they are ready to be put lnto use. Other expenses incurred
subsequent to the initial recognition are included bl hlstortcal costs of .fixed assets only if they certainly brtng more economic benefits m
the future thanks to the use oftlwse assets. Tiwse which do not meet the above conditions will be recorded into expenses durtng the
pertod.
Kill tai san c6 dinl1 duc;lc ban hay tltanh ly, nguyen gla va kh<fu hao luy ke dtic;lc xoa s6 va bat k)' k hoan Ia! Ia nao phat sinh do vl¢c
Utanh ly deu dtic;lc tinh vao tllll nh~p hay clll phi trong ky.
When aftxed asset is sold or dlspased. its hlstortcal cost and accumulated depreciation are wrtt!en off. then any galn/ (loss) artsen are posted mto the income or the expenses durtng the pertod.
Tat san co djnh dtfc;lc khau hao lheo phudng phap duong thilng d\fa tren tltill glan hitu dt.mg tide tinh.
Fixed assets are depreciated in a ccordance wit/1 the straight-line metltod over thelr estimated useful lives
j
s
6 . Til sin c6 dinh v6 hinh
lntangiblefuced assets
Quy~n s ll' dv.ng d i't
Land use right
Quyen sit d\tng dat Ia toan b¢ cac chi phi th\lc te Cong ty da chi ra co lien quan tntc tiep tdi dat st'i d~mg. bao gom: tien chi ra di!
co quyen stl d\tng dat, chi phi cho den bit. glal phong m:;<t b:ing. san lilp m:;<t b:ing. 1¢ phi tntac b<> ..... Qnyen sit d\tng dat khong xac
dtnh thi1l twn nen khong tinlt khau hao.
Land use right includes all the actual expenses related to the land being used such as expenses to obtain the land use right. expenses for house removal and land clearance. expenses on ground leveling. registration fees. etc. Since the !and use right is permanent. no
amortization is done.
Phi n m~m miy tinh
Computer software
Phan mem may tinh Ia toan b¢ cac chi phi rna Cong ty da chi ra tinlt den Ut ili dil!m dtia pham mem vao stl d~mg. Phan mem may
vi tinl1 du<,1c k hau hao 4 mlm.
Computer software includes all the expenses paid until the date the software is put Into use. Computer software is amortized in 4 years.
7 . Ch i phi d l va y
Borrowing costs
Chi phi dl vay dlfc;lc ghl nlt;j.n vao chi phi trong ky. Tnlilng hc;lp chi phi dl vay lien quan tn.lc tlep den vl¢c dau ttl xay d~tng ho:;<c san
xuat tal san do dang can co m¢t thill gian du dal ( tren 12 Ulang) d€ co Uti! dtia vao su dt.mg theo m\IC dich djnh tniac ho;j.c ban Uli
chi phi dl vay nay dtl<,lc von hoa.
Borrowing costs are included into expenses during the period. fn case the borrowing costs are directly related to the construction or the production of an asset in progress. which has taken a substantial period of lime (over 12 months} to get ready for Intended use or sales
of the asset. these costs will be capitalized.
Dol val cac khoan von vay chung trong do co su d\mg cho nwc dich dAu ttl xay d\tng ho:;<c san xuat tal san do dang thi chi phi dl
vay von hoa dtic;lc xac djnh U1eo ty 1¢ v6n hoa dol val chi phi 1ny ke binh quan gla quyen p h at sinh cho vl¢c dau tlf xay dl.fng cd ban
ho;j.c san xuat tat san do.TY te von hoa duc;lc tinl1 theo ty tr; lat suat binh quan gta quyen cua cac khoan vay chua tra trong ky. ngo<>t
tril cac khoan vay rleng bi¢t plwc Y\1 cho m\tc dich hinh thanl1 m(it tal san q• th€.
fn the event of general borrowings which are partly used for acquiring. constructing or producing an asset in progress. the costs eligible
for capitalization will be determined according to the capUaltzntton rates applied to average accumulated expenditure on that asset. 17te
capitalization rates are computed at the average interest rates on the borrowings not yet paid during the period. except for particular borrowings serving the purpose of obtaining a spec(jlc asset
8. Ho•t dqng lie n doanh
Recording j oint venture a ct ivities
Lc;ll ich dta Cong ty trong nhttng ho<>l d(mg kinh doanlt dong kil!m so<it va tal san dong kil!m soat dttc;lc ghi nl1;j.n vao bao cao tal
chinh b:ing each phan b6 ph.in ct'ta Cong ty trong tai san. cong nc;l. tim n h"p va chi phi vao nhung khoiin 111\IC ttldng (tng.
Rewards of the company In thejolnt control activities and the assets under the joint control are reflected in the financial statements by
allocating the shares of the company In assets. llabUitles. income and expenses into the corresponding items.
9. Ch i phi phi l tra , trich tnt6c chi phi sii'a chUa. 16n
Accrued expenses, accrued large r e pair expenses
Chi phi phal tra dlic;lc ghl nh;j.n d\fa tren cac uac tinh hc;lp ly ve so lien phtH tra cho cac hang h oa, dtch Y\1 da su d\mg trong ky.
Vl¢c trlch lrllc'lc chi phi sua chfia ton tal san co djnh dtlc;lc can c(l vao ke ho~ch chi phi stla chtla tal san co djnh. Neu chi phi sua
chfia ton tal san co dtnh th\fc te cao hdn so da trich thi phan chenlt l¢ch dtl<.fc h<>ch toan toan b(> vao chi phi ho:;<c phan b6 dan vao
chi phi trong tltili gtan to! da la 3 nilm. Neu chi phi stta chfta lc'ln tllt.fc te nl1o hdn so <1a trich U1i phan chenlt lt;ch dt!c;lc twch loan
gliim chi phi lrong ky.
Accrued expenses are recorded based on reasonable estimates on lite amounts payable for goods and semices already used during the period.
TI1e accrual of large repair expenses is based on the company's plan to repair jlxed a ssets. fn case the Large repair expenses are higher than the accrued amount, the dijference is allocated fully or gradually into expenses for the maximum period of 3 years. fn case the large
repair expenses are lower than the accrued amount. the dijference is recorded as a decrease of expenses incurred during the period.
10. Trich l.p quy d\1' phbng trq cap mat vl~c lim.
Appropriation for unemployment fund
Quy dt.i phong trc;l cap mat vl¢c lam <1tic;lc dung d~ chi trii trc;l cap U1ol vl¢c. mat vlr;c. Mtlc tr ich quy d\f phong trc;l cap mat vi¢c lam
Ia 3% quy llfdng lam cd sd dong biio hi/!m xa h(il va dtic;lc h<>ch loan vao chi phi trong ky. Tnli1ng hc;lp quy d\f phong trc;l cap mat
vlec lam kh6ng du de chi trc;l cap cho nguill lao d(ing th61 vi¢c. mat vl¢c trong ky thi phan ch enh 1¢ch thleu dtic;lc h<>ch toan vao chi phi.
Unemployment fund is used to pay for severance and unemployment allowances. The rate of extraction for this fund is 3% of the salanJ fund which is used as the basis of social insurance payment and is included into the company's expenses during the period. In case that the unemployment fund is not enough for subsidizing resigned employees. the Insufficient dijference is recorded Into expenses.
4
r i J
11. Ngu6n v6n kinh doanh · quy
Capital andfunds
Ngu6n v6n kinh doanh cua COng ty bao g6m:
The company's sources of capital include:
• V6n dAu tli cua Chtl sa hftu: dl1c;1c ghi nh~n theo s6 sach tll\fc te da dol.u ttt cua cac c6 dong
Capital: being recorded according to the amount actually invested by shareholders.
• TI1i)ng dtt von c6 phan: chenh l(:ch do phat hanh c6 phieu cao hdn m¢nh gia.
Share premiums: the difference between the issuance price and face value.
Cac quy du'c;1c trich l.p va su dt,mg theo Di~u 1~ C6ng t y.
The company'sfunds are extracted and used in line with the company's Charter.
12 . CO tii'c
Dividends
ell lltc dttc;lc ghi nh~n hi nc;1 plu\1 tn\ trong ky ell ll1c dl1c;1c cong bo. Dividends are recorded as an amount payable in the period during which the dividends are disclosed.
13. Thul thu nh• p doanh nghi~p
Corporate income tax
Cong ty c6 nghla V\1 n(ip tl1ue thu nhap doanh nghi(:p vdi tlme suat 25% tri':n tim nhap chju thue.
The company is responsible to pay corporate Income tax at the rate of 25% on taxable Income.
14. Nguye n tic ghi nh•n doanh thu
Recognit ion of sales
Khi ban hang hoa, thanh ph.:i:m doanh thu dl1c;1c ghi nhan khi phan ldn rui ro va lc;1i ich g:.\n lien vdi vt(:c sa hftu hang hoa d6 dl1c;1c
chuyln giao cho nguill mua va khong con ton tl).i yeu t6 khong ch:.\c chlln dang kl lie n quan den vt(:c thanh toan lien . chi phi kem
t11eo hoi)c kha nAng hang ban bi tra ll).i.
Sales of finished goods are recognized when most of risks and benefits associated with the goods ownership are transferred to customers
and there are no uncertain factors related to payments. additional costs or sales returns.
Khi cung cap djch V\1, doanh thu dtlc;lc ghi nhan khl khong con nhfrng yeu to khong clu\c chlln dang k~ lien quan den vi(:c thanh
toan tlen hoi)c chi phi kem theo. Truong hc;lp djch V\1 dtlc;lc tll\fc hl(:n trong nhieu ky ke toan thi vt(:c xac djnh doanh tim trong tftng k)' dl1c;1c th\IC hl(:n ciln ctl vao ty 1¢ hoan thanh dich V\1 ll).l ngay cuoi ky .
Sales of service provision are recognized when there are no uncertain factors related to payments or additional costs. In case that the services are to be provided 111 many accounting periods. the determination of sales in each period Is done on tlte basis of the service completion rate as of the balance sheet date.
Tlen Ia! dt/c;lc gill nhfl.n tren cd sa tho! gian va tat su:H tirng ky.
Interests are recorded based on the term and the Interest rates applied for each period.
v. ThOng tin bO sung cho cac khoan m1,1c trinh bay trong bang can d6i ke" toan va bao clio ke"t qua hm,.t d~ng kinh doanh.
Supplementai"!J iriformationfor the items in the balance sheet and income statement.
Khoa n m1,1c
Items
1 Ti~n va cac khoan t uctng dudng bAng ti~n
Cash and cash equivalents
1.1 Tien mi)t
Cash
1.2 Tien gi'ti ngan himg
Cash In bank
1.3 Cac khoan tttdng dt/dng tien
Cash equivalents
2. Cac khoan diu tu t1U chinh ngiin h~n
Short-termfinancial investment
. c6 phleu dau ttl ngan lwn
Short-tem1 investment sha res
- c6 phieu Shares
• Dau ttl ng.in lwn khiic
Quy 4 -Ndm 2013
Quarte r 4_2013
81.296.115.741
879. 153.911
11.916.961.830
68.500.000.000
Quy 4 ·Niim 201 3
Quarter 4_201 3
Gia trj
Value 19.865.24 7.543
Quy 4 -Ndm 2 01 3
Quarte r 4_2013
Quy 3 -Ndm 2013
Quarter 3_201 3
66.996.121.293
1. 112.243.686
12.342.4 77.606
53.541.400.00 I
Qu(J 3 -Ndm 201 3
Quarter 3_2013
Gia tr! Value
4.343.317.236
Quy 3-Ndm 2013
Quarter 3_2013
• '
1 '
' .I
- 01,1 ph6ng glam gla d.iu tu ngan lwn 394.507.877 172.737.654
Provision for devaluation of short - term Investments - Li do thay d61 dol vol tung khoan nwc OAu ttC: Cd cau lai danh m11c dau tlf
Reasons of U1e ch anges of short-term Investments : Restmcture the Investment portfolio
3 . Cac lr.hoan phai thu ngain h'n
Short tenn receivables
3 . 1 Phal tim cua khach hang
Account receivable-trade
3.2 Tra tn roc cho ngtCCII ban
Prepayment to suppliers
3 .3 Phai tim n(>l b(> nglln han
Intercompany receivables
3.4 Phal thu theo lien d(> ke hoach HD xay d\mg
3 .5 Cac khoan ph:l.i thu ngiln h an khac
Other receivables
- Phal Um khac
Other receivables
4. HAng t6n lr.ho
Inventories 4.1 Chi phi dich V\1 diJ dang
Work in progress
4 .2 Nguyen ll~u. v~t ll~u. PT1T
Raw materials, spare parts
4 .3 Cong C\1 . d\mg cv Tools and supplies
5. TAl san ngain h~n lr.hac
Other current assets
5. 1 Chi phi trii trlfoc ngiln ha n
Short - term prepaid expenses
5.2 Thue GTGT duqc khau trir
VAT to be deducted
5.3 Cac khml.n Ume n(>p th ifa cho Nha Nuoc
PIT over paid to state budget
5.4 TAl san ngain h~n lr.hac
Other current assets
Tc:ii sdn thieu chi! xli ly
Deficit assets for treatment
Tq.m ling
Advances
Ky quy. ky cliqc ngdn hq.n
Short-term deposits and mortgages
7. Cac lr.hoan phil thu dal h~n
Long-tenn accounts receivable
8 . Ting glam TSCD hli'u hlnh
Tangiblefuced assets
Khoin mile Nha cU., vat lden
Items
Nguyen Gii TSCD Hitu
Hinh
Historical cost s6 du d§u ky Beginning balance
Mua trong ky New purchases
D>iu ttf XDCB holm thimh ·t
n-ansjerred from C/P
Tam' kh:k
true
Building,
stntctures
141.848.514 .012
- +
Miy m6c,
thlet bi Machinery,
equipment
guy 4 -Nam 2013 QufJ 3 -Num 2013
Quarter 4_2013 Quarter 3_2013
67.032.708.711 73.227.661.680
57.730.838.089 64.357.944.661
2.161.401.784 2.556.535.459
7. 140.468.838 6.313 .181.560
7 .140.468.838 6.313. 181.560
15.545.531.606 9.517.715.246
12.457.634.376 5.860. 771.891
3.018.634.504 3 .642.383.355
----69.262.726 14.560.000
10.175.657.568 9.179.359.622
2 .997.843.899 2.607.849.857
508.033.906
6.669. 779.763 6.571.509. 765
280.422.422 280.422.422
6.271. 739.085 6.259.569.087
117.618.256 3 1.5 18 .256
PhU11ng tl~n van til Thlet bi dllng ell
Mean of Q.I:t
transportation Office Equipment
135.125.418.183 25.180.281.392
2.491.440.978
+ --- - I -r
TSCD h.thanh
t(t quy PL
F/Afrom bonus
& welfare funs
1.677 .525. 732
Tang c9ng
Total
303.831.739.319
2 .491.440.978
)
' ' f
Khoan m1,1c Quy 4-Ndm 2013 Q uy 3-Ndm 2013
Items Quarter 4_201 3 Quarter 3_2013
11. Chi phi xay dt,mg eel ban dO' dang 5 .467.921. 794 5 .159.130.024
Construc tloJl in p r oJJress 12. Ti ng, glam bat dqng san diu ttt 80.803.7 5 2 .952 43.824.0 93.74 8
Investment Property
Nguyen Gla 82.969. 195.654 44.285.400.000 Historical cost
Cia trj hao man lily kt" (2 . 165.442.702} (46 1.306.252} Acctlmulated depreciaNm1
13. Cic khoan diu ttt til chinh ngin h11-n. dii h11-n: 260.810.675.843 225.588.745.536
13.
13.
Short-term and long term financial investment
Di u ttt taU chinh ngin h11-n 19.865.247.543 4 .343.317.236
Short-term financial Investmen t
- Dol.u ttt chung khoan ng<in h<)n 19.865.247.543 4.343.31 7 .236 Investment ln short tem1 stock
+ Chung khoan ng<in h')n tttdng dttdng lien 19.865.247.543 4.343.3 17 .236
Short term stock and cash equivalent
+ Chung khoan dau ttt ng<in lwn khac Other short tem1 investment stock
- Dilu tti ng<in h<)n khac
Other Short - term Investments Diu t tt t al chinh d&i h11-n 240.945.428.300 221.245.428.300
Long-term financial investment
- D~u hf vilo cOng ty con 118.100.000.000 98. 100.000.000 Investment in subsidiaries
- Dau tu vao Cong ty Llt:n ke t 103.859. 172.410 103.859.172.4 10
Investment In related parties - Dol.u tu vao cd so ct6ng k1em soat (Gop von lien doanh} 12.986.255.890 12 .986.255.890
Investment in associates (Shares in Joint ventures)
- Dau tu dai h<)n kluic 6 .000.000.000 Other long-tenn irwestment
• Danh sich cic Cong ty con, cong ty li~n k ift , lie n doanh quan trqng:
List of t he important subs id iaries, Joint venture c ompany:
- Cong ty TNHH MTV V.n Tal Glao Nh.n Ngo11-i Thttc1ng (TMS Trans Co,. LTD}
Krn 7 I I. Binh Tho. Truo11g Tlw Ward. Tlw Due Dist .. Ho Chi Minh Clttj
Cong ty TNHH MTV Bilt D t;ng San Ttansimex-Saigon
9th Floor. TMS Building 172 Hai Ba Trung St. Dist I. Ho Chi Minh City - Coug ty TNHH MTV Trrmg Tlim P/rliu Plr6i Trausimex
Road 23. Song Tlwn IT Industrial Zone , Di An Town. Binh Duong Province.
- Cong ty CP Transimex SaiGon -HU'u Nghj
Dinh Tram Industrial Park . Viet Yen Dist. Bac G!ang Provi11ce
- Cong t y Lien Doanh TNHH NiPPON EXPRESS ( VIETNAM}
Room 5.3. E·TOWN BUIUNG. 364 Gong Hoa St .. Tan Binh Dis! .. Ho Chi Minh CihJ
- Cong ty TNHH VQn Tai Va X~p Dil Hal An
6.300.000.000
7th Floor. 45 1Heu Viet Vuong St.Bui Tl1i Xuan Ward. Hal Ba Tnmg Dist. Ha Noi City
· Cong ty C6 Phdn VQn Tai Ngoq.i Thlic1ng
AB. Trtlang Sdn St. Tan Bin it Dist. Ho Chi Minh Cily
·Transimex (Cambodia I Co .. LTD
9- IOB/79 Street 205. Phnom Penh. Cambodia
'!:
l )
14. Tilt sin dlli hl!-n Jthic 1.932.909.797 2.397.621.561
Other long-tenn assets
- Chi phi tra tnruc dal h<'n 360.711.4 14 536.355.739
Long·tenn prepaid expenses
-Tal san Utue Um nh~p hoiin 1~1 1.394.209.643 1.283.966.509
Deferred Income tax assets
- Tal san dal 1u,m khac 177.988.740 127.988.740
Other non-current assets 15. CAc Jthoin vay vA nf/ ngin hl!-n 93.756.301.960 61.343.290.309
Short-tenn borrowings and debts
- Vay ngitn han 49.773.088.380 39.35 1.626.972
Bank loans - Vay diil h f;l n den 1wn tn\ 19.226.108.951 3.427.861.296
Current portion oJ long tenn borrowings - Phat tra cho ngtiC11 ban 24 .757. 104.629 18.563.802.041
Accounts ~'lable-trade Khoin my.c Qu(J 4 -Ndm 2013 Qu(J 3-Ndm 2013
Items Quarter 4_2013 Quarter 3_2013
16. ThuE vA de Jthoin phil DQP Nhll Nu'~c ~ '.
Tax and amounts payable to State \
16. - Thul phil DQP Nhll Nu'~c 1.772.995.190 2.029.859.527
Taxes
- Time GTGT 66.527.274 581.264.395 'I Value added tax
- Thue xu::rt, nh~p kh"u Import. export tax
- Thue TNDN 1.164.881.414 2.054.563.312
Corporate income tax
- Thu€ b\1 nguyen
Natural resource taxes
- Thue nha da't Housing taxes
- Tl~n Ume da't 249.583.597
Land taxes 249.583.597 -Thu€ T11u nh~p ca nhiin 42.851.958 Persona l Income tax
- Time lim nh~p ca nluin khau trif 10% 87.177.576 22.886.588 Regular personal income deduct tax ( 1 096}
· Tim€ tim h9 161.973.371 4 1.208.539
Tax collection on behalf
16. - CAc lthoan phat n9p JthAc
Other obligations
17. Chi phf phat tra 5.576.838.571 5.135.866.037 Accrued expenses payable . Chi phi phdt tra 5 .576.838.571 5. 135.866.037
Accnted expenses payable 18. CAc khoin phil tri, phil n9p JthAc 5.669.560.380 4.499.670.338
Other payables
- Bao hl~m y t€ 34.507.339 12. 156.963
Health insurance
· Bao hl6m xii hql 56.2 13 .332 57.037.449
Soctal insurance
· Klnh phi cang doan 139.862.941 222.742.941
Payable to trade union. · Bao llllm ll1:'ft nghl¢p 15.326.129 6.604.670
Jobless Insurance.
- c& tuc phal u-a 15.365.075 15.365.075 Dividend payables
- Cac khoan pha l tni . phal n<?p khiic 5.408.285.564 4 .185. 763.240 Othe r payables
19. Phil tri dill hl!-n nQl bQ
Long tenn Inter-company payables
20 CAc khoin vay vll nf/ dill hl!-n 57.093.817.848 82.454.630.695
Long-tenn borrowings and debts 20. Vay dal IH)ll 5 7.083 .008.673 76.309.117.624
Lon!) ter7!l loan - Vay ngan hang 5 7.083.008.673 76.309.11 7.624
Bank loan
· Vay d61 llll;lng khac
Other loan
Khoin mv.c
Items
20.: N~ dat lwn
Long tenn debt - Thue tal chinh
Financial lease
- Tr:H phleu phat himh
Bond issue
- N~ dal h<tn khac Other long tenn liabilities
20.: 0\f phong tr~ cap mat vl~c lam Provisions for unemployment allowances
21. c6 phiifu
Stock So lu~ng ell phieu da dttqc phep phat hanh
Authorized stock
So lu~ng ell phleu da dtt<;lc phat himh va gop von day dti
Authorized stock and paid in capital
+ ell phleu thuong
Common stock
So lu~ng c6 phleu dang htu himh Outstading stock
+ ell phleu thuong
Common stock
• M~nh gla ell phleu
Par value stock
21. Cac quy cua doanh nghi~p
Cont.Pany funds + Quy khen tl1lf<'lng, phuc 1<;11
Bonus and welfare funds
+ Quy sinh ho<~l phi HDQT
Fund for the Board of Management
22 - Doanh tllU chua th\fc hit;n Uneanned revenue
23. TAi sin thua ngoAl
Assets leased
guy 4 -Ntlm 2013 guy 3-Niim 2013
Quarter 4_2013 Quarter 3_2013
I 0.809.175 I 0.809. 175
10.809.175 10.809.175
23.073.824 23.073.824
23.073.824 23.073.824
23.073.824 23.073.824
23.073.824 23.073.824
23.073.824 23.073.824
10.000 10.000
1.567.220.598 4.910.418.674
1.453.396. 708 4.192.354.994
113.823.890 718.063.680
VI- Th6ng tin b6 sung cho cac khoin mv.c trinh bAy trong bao cao ket qua ho11-t dQng kinh doanh.
Supplementary in(onnation (or the items in the income statement. Khoiin mv.c guy 4·Nam 2013 guy 3 ·Nam 2013
Items
25. Doanh thu
Revenue Doanh tllU ban hang va cung cap djch "'-' Revenue from sales of qoods and rendering of seroices
26. Cac khoan glam tru doanh thu
Deductible items Glam gla hang ban Sales allowances
27. Doanh thu thuAn bAn hAng vA cung cap djch VV.
Net revenue from sa!_es of goods and rendering of 28. GiA v6n hAng ban
Cost o.f_goods sold 29. Doanh thu ho11-t dqng tal chinh
Incomefrom.[!nancial activities
+ La! lien gtfi, lien cho vay Interest income
+ La! gop von lien doanh
_ _______E!!insfrom capital contributed to joint venture
+ Liii dlf~c chla do liing von gop lien doanh Gains from increasing contributed capital to joint
+ Liii ban ngo<tl tt;
lnterestfromforeign currency trading
+ La! chenh lt;ch ty gla
Profit from d!fferenttal rate
+ Doanh tl1u ho~t dc?ng tai chinh khac
Other financial income
30. Chi phi tai chinh
Expensesfromjinancial activities
Quarter 4_2013 Quarter 3_2013
86.294.844.397 69.253.107.834
86.294.844.397 79.865.657.108
86.294.844.397 69.253.107.834
74 .509.518.711 63.093.338.303
13.170.727.443 5.209.251.065
1.021.587.418 1.389. 784.566
16.827.779 697.937
12.132.312.246 3.8 18.768.562
5 .252.055.916 6.320.819.984
+ LO pluit s inh khi ban ngo<t l t~
Profit. loss from foreign currency trading
+ LO do che nh l~ch ty gia Loss from d{[ferential rate
+ Chi phi h o<tt d¢ng tal chinh khac
Other Expenses from financial actiuities 31. Chi phi sin xuA'"t vll dfch V1,l Jttnh doanh theo yeu t6
Production and business costs by elements
l. Chi phi nhlen li~u. v~l ltf. d\mg C\1
Cost of Raw materials
2. Chi phi nhan vien Labor cost
---a/ Lttdng vii plw cap
Salary and allowance
b/ BHXH, BHYf vii KPCD Social. health Insurance. trade union
3 . Chi phi khau hao TSCD Depreciation expenses
465.494
2.47 1.568.334
78.230.144.238
5.453.633.897
12.663.641 .939
11 .520.802.074
1.142.839.865
5.879. 197.767
4 . Chi phi djch V\l mua ngo:H
External seroices expenses 53.398.252.757
5. Chi phi khac bilng lien
Other expenses in cash
32. Thue TNDN phil n~p va 1<;11 nhu~n sau thue' trong ky Corporate income tax and profit after tax
I . T6ng lc;li nhu~n ke toan tnrac th ue
Gross accounting income before tax
2. Cac khoan dleu chlnh tang ho~c glam 1<;11 nhu~n ke
loan dt xac djnh 1<;11 nhu~n chju th ue TNDN. Add and Less accounting Income cor1flnns taxable
- Chi phi trich tntac na m tnroc khau trir na m nay
Preuious year's accrued expenses to be deducted in the
current year
- Hoim nh~p khoan trich tntoc chi phi na m nay
Reuesal ofaccruecl expenses in tile cun·ent year
- Che nh l~ch tY gla clnfa tl1\fC hi~n Unrealized exchange gain
- Chi phi sau time
Expenses after cor]!Orate income tax
- Liil dttc;lc chia do tang von gop lien doanh . Cty con
Gatnsfrom increasing contributed capital to joint uenture
3. T6ng thu nhl\i,p chju t11ue
Taxable income 4. C hi p hi thuc TNON hi¢n h ilhh
Current Income tax expense
5. Chi phi time thu nhl\i,phoan 1';11
Deferred income tax expense
6. Lc;ll nhu~n sau time TNDN Net profit qfter corporate income tax
L~p Bl~u
NGUYEN H (J'U TUAN
Ke tolin tntil'ng
Chief Accountant
LEVAN HUNG
835.417.878
15.872. 154.561
( 11.249.484.492)
(5.135.866.037)
5.576.838.57 1
299.355.220
(1 1.989.812.246}
4 .622.670.069
1.155.667.517
(110.243.134)
14.826.730. I 78
5.365.391
3.326.4 00. 196
66.048.832.586
4.489.496.62 1
11.406.451.224
10.322. 142.204
1.084.309.020
5.890. 735.858
43.148.549.341
1. 113.599.542
12.489.174.975
(4.307. 777.3 17)
(6.029.57 1.979)
5 . 135.866.037
404.697. 187
(3.818. 768.562}
8. 18 1.397.658
2.045.349.415
223.426.486
I 0.220.399.074
22. Von chu sd hUll
OWNERS' EQUITY 22. 1 Bang d6i chie u b ien d¢ng cua v6n chu so huu
Changing in owner's equity
Khoan m1,1c
Items
s6 DV DAU QuY TRVOC
Prior quarter's open ing
- Tang v6n trong quy tnfoc
Prior quarter's cap ital received
- V6n b6 sung t if thue TNDN duqc m ien
Capital add from corporate income tax
- su d 1,1ngv6n
Utilisation of capital
- LQi nhu~n tang t rong quy trtfoc
Prior quarter's profit
- Chi phi thue TNDN hi¢n hlinh
Current income tax
- Chi ph i thue TNDN hoan l~i
Deferred income tax expense
- Trich l~p quy
1ransfers to funds
- Chia c6 We quy trtfoc
Prior quarter's dividend paid
- Di~u ch inh khac
Other adjustments
s6 DV CU6I QuY TRVOC
Prior year 's closing
s6 DV DAU QuY NAY
Current quarter's opening
- Tang v6n trong quy nay
Current quarter's capital received
- V6n b6 sung tif thue TNDN dtfqc mien
Capital add from corporate income tax
Von gop Paid in capital
Th~ng du von c6 phan Share capital
surplus
230.738.240.000 161.021.127.853
230.738.240.000 161.021.127.853
230.738.240.000 161.021.127.853
c6 phieu ngan Quy DTPT Quy DPTC Von khac thu(lc Lqi nhu<%n cht
quy Development and Financial reserved von chii s<'J huu phan phoi
Treasury investment funds fund Other Capital Undistributed
shares earnings
37.343.811.941 10.709.096.544 27.493.089.7
12.489. 174.9
2 .045.349.4
223.426.4
1.533.059.861 5 11.019.954 3.474.935.6
368.567.2
38.876.871.801 11.220. 116 .497 33.869.985.8•
38.876.871.801 11 .220. 116.497 33.869.985.8
Khoan m1,1c Items
-Sit d1,1ng von Utilisation of capital
- Lqi nhu~n tang trong quy nay
Current quarter's profll
- Chi phi thue TNDN hi{:n hflnh
Current income tax
- Chi phi thue TNDN hoa n 11!-i
Deferred income tax expense
- Trich l~p quy
Transfers to f unds
- Chia c6 W e quy nay
Current quarter's dividend paid
- Di~u chinh khac Other a djustments
so DU' CUOI QuY NAY
Current quarter's closing
22.2 Chi tiel von dau h.t cua chu Sd hiiu
Details of the owner's inuetment capital
Khoan m~,~c
Items
- Von dau ttl cua Nha. Nude
State capital
- V6n gop ( c6 d ong. thanh vie n) Paid in-capital (from shareholders)
- Th~ng dtl von c6 phan
Share capital surplus
- CO phleu ngAn quy
Treasury stock
Cc}ng Total
~ Von gop Th~ng dtf von c6 Paid in capital phan
Share capital
surplus
230.738.240.000 161.021.127.853
Quy mi.y Current quarte r
T6ng s6 Von CP thuong
Total Normal share
13 .751.370.000 13.751.370.000
216.986.870.000 216.986.870.000 +
161.021. 127.853 161.021.127.853
+ +
391.759.367.853 391.759.367.853
c6 phicu ngan Quy DTPT Quy DPTC Von khac thuqc L<;li nhu~n chu
quy Development and Financial reserved v6n chii sd hl1u phan ph61
Treasury investment funds fund Othe r Capital Undistributed
shares eamings
15.872. 154.5
1.155.667.5
-1 10.243.1
13.636.226 4.545.409 30.908.7
38.890.508.027 11.224.661.906 48.665.807.21
Quy tnldc
I Previous quarte r
V6n CP t1u dai T6ng so Von CP thuong V6n CP t1u dai Prefe rence Total Normal share Preference
13.751.370.000 13.751.370.000
216.986.870.000 216.986.870.000
-161.021.127.853 161.021.127.853
+ +
391.759.367.853 391.759.367.853