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BAo cAo rAr crriNnuA utlSc KrEM roANCho nIm tii chinh t<5t tn'fcnglry 31 thdng 12 nilm2012

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Ban Girlm d6c C6ng ty CO phan Kinh doanh dich ru cao c6p DAu khi Viet Nam (gqi tAt l2r "C6ng ty") de trinh

b6o c6o niy cirng uOi Uao c6o tdi chinh cria C6ng ty cho nf,m tdi chinh k6t thric ngdy 31 thang 12 ndm20l2.

HQI DONG QUAN TRI VA BAN GIAM DOC

C6c thdnh vi6n cria Hgi d6ng Qudn tri vh Ban Girim d6c C6ng ty tla didu hdnh C6ng ty hong riam vd dtin ngiyI

r?p Dao cao nay gom:

H6i tl6ne Ouin triBd Ducrng Thi CAm Thriy

Ong Nguy6n Matrh Linh

6ng Vt Trgng Toan

Ong Nguy6n Tu6n Anh

6ng Doin V[n An

Ong Nguy6n Nggc Minh

Ong Biri Nggc Hmg

Ban GiSm tliic

Ong Nguy6n Tu6n Anh

Ong Biri Nggc Hrmg

6ng D6 Qu6c Phuong

6ng HO Thanh Quang

Bd Hoang Thu Hdng

Bd T6ng Th! Xu6n

Ong Nguy6n Phi Hodng

Chri tich (b6 nniem ngdy 23 th6ng I I ndm 2012)

Chri tich (mi6n nhiQm ngdy 19 thdng 1l n1m20l2)

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Ph6 Gi6m <t5c

Ph6 Gi6m d6c

Ph6 Giem d6c (bO nhipm ngdy 19 th6ng 6 nim2012)

TRACH NHrEM ctra naN GIAM Doc

Ban Gi6m cl6c C$ng ty cd tr6ch nhipm lip biio c6o tdi chinh hdng ndmahan 6nh mQt c6ch trung thuc vn hqp rytinh hinh tdi chinh Jt g ,ho k6t qu6 kinlL doanh vd tinh hinh luu chuy6n ti6n tQ cira C6ng ty tong nim. Trong

viQc lQp b6o c6o tii chinh ndy, Ban Gi6m d6c dugc y6u cAu phii:

. Lua chgn c6c chinh s6ch k6 to6n thich hqp vd 6p dung c6c chinh sich d6 mOt c6ch nh6t qutin;

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. N€u rO c6c nguy6n tdc kti to6n thich hqp c6 tlugc tudn thtr hay kh6ng, c6 nhirng 6p dgng sai lQch trqng yiiu

cAn dugc cdng b6 vd gi6i thich tong b5o c6o tii chinh hay kh6ng; .

. Lap b6o c6o tdi chinh tr6n co s0 hopt dQng li6n tUc tnr trudng hgp kh6ng th6 cho rdng C6ng ty sC ti6p tUc

ho4t tlQng kinh doanh; vd

. Thi6t kii vd thgc hiQn hg th6ng ki6m so6t nQi b0 mQt c6ch hiru hiQu cho mUc dich lQp vd trinh bdy b6o c6o

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sAo cAo cuA BAN cravr f,r6c (Ti5p theo)

rnAcn NHrPM cuA BAN GIAM O6C (Ti6p theo) i

Ban Gi6m diic COng ty chiu trdch nhiQm ddm b6o rang s6 k6 toan ilugc ghi ch6p m$t crich phtr hqp d6 ph6n 6nh

mQt c6ch hqp ly tirt t iof, tdi chinh cria Cdng ty d b'llky thdi tli6m ndo vir tldm b6o ring b6o c6o tdi chffi tu6n

thri c6c ChuAn myc kt| to6n ViQt Nam, HQ th6ng ki5 to6n Viet Nam vd c6c quy t[nh hiQn hdnh- c6 li€n quan t4i

ViOt Nam. Ban Gi6m iltic cflng chiu tr6ch nhiQm dnm bio an todn cho tdi san cria Cdng ty vi thgc hiQn c6c biQn

ph6p thich hqp d6 ngln chfln vd ph6t hiQn c5c hanh vi gian lan vd sai ph4m kh6c.

Ban Gi6m d6c x6c nhQn rAng C6ng ty da tuan thir c6c y6u cAu n6u tr6n trong viQc lfp b6o c6o tdi chfnh.

Thay mflt vn dai dien cho Ban Ci*n aOq$-

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nAo cAo KrEM ToAN Doc LAP

Kinh gfri: Cfc C6 tl6ngHQi ddng Quf,n tr! vi Ban Gi6m d6cC6ng ty C6 phAn Kinh doanh dlch vg cao c6p Diu khi ViQt Nam

Chung t6i dA ki6m toan bang cdn ttiii k6 toan tpi ngiy 3l th6ng 12 ndm20l2 cingvoi b6o c6o ki5t qui ho4tdQng kinh doanh, b6o c6o luu chuy6n ti6n tQ cho n6m tii chinh k6t thric cirng ngdy vd thuy6t minh b6o c5o tdichinh kdm theo (gqi chung ld "b5o c6o tii chinh") cria COng ty C6 phan Kinh doanh dfch vu cao cip DAu ktriViet Nam (gSi tAt lh "C6ng ty") duo. c lfp ngny 28 thang 02 nim 2013, ti trang 5 tl6n trang 25. B6o c5o taichinh kdm theo kh6ng nhim phan 6nh tinh hinh tai chinh, k6t qui ho4t dQng kinh doanh v?r tinh hinh luuchuyiln ti6n tQ theo ciic nguydn tic vd th6ng l€ kri toan tluo. c ch5p nhQn chung t4i circ nu6c khSc ngodi ViQtNam.

Trich nhi6m cria Ban Gi6m tl6c

Nhu i15 trinh bdy trong 86o c6o cta Ban Gi6m rl6c t4i c6c trang 7 vir2, Ban GiSm tl6c C6ng ty c6 tr6ch nhiOnrl6p b5o c5o tai chinh. Tr6ch nhiQm cria chring t6i ld dua ra j kit5n v6 b5o c6o tai chinh ndy fira tr6n ki5t qud criacu6c ki6m torfur.

Co sO crfia f ki6n

Chung t6i tIZ thgc hiQn ki6m toiin theo c6c Chu6n muc ki6m torin ViQt Nam. Cric ChuAn mlrc ndy y6u cAu chringt6i phni ldp k€ hoach vd thlrc hiQn c6ng viQc ki6m torin d6 dpt du-o. c str dim bdo hqp lf rAng b6o c6o tai chinhkh6ng c6 ciic sai s6t trgng yi5u. C6ng vi€c ki6m to6n bao g6m viQc ki6m tra, tr6n co sd chgn m5u, c6c blngchimg x6c minh cho cilc si5 Hpu vd c6c th6ng tin trinh bdy tr6n b6o c6o tdi chinh. Chung t6i ctng tl6ng thcri ti6nhenh danh giit c6c nguy6n tac ki5 toan du-o. c 6p dqmg vd nhtng udc tinh quan trgng cria Ban Gi6m d6c, cf,ng nhuc6ch trinh bdy t6ng qu6t cria b6o c5o tdi chinh. Chung t6i tin tucrng rang c6ng vi€c kirSm toan d5 cung c6pnhtrng co sd hqp lf cho f kii5n cria chring t6i.

Nhu trinh bdy tai Thuy6t minh s6 15 - "C6c khoan phii tri, phii n6p kh6c", diSn ngdy 3 I thAng 12 rfim 2A12,C6ng ty dd thuc hiQn ky hqp d6ng ban c[n hQ voi 107 kh6ch hang tai Dg rln Vdn Phri vcri t6ng s5 ti6n dd thu tuc6c khdch hang ld 47.687.464.253 tl6ng. Tuy nhi6n, C6ng ty chua thyc hiQn ph6t hinh h6a tlon gi6 fi gia tiingtI6 hach toiim vd k6 khai thu6 gi5 tri gia ting dAu ra vd k6 ktai t4m nQp l% +hu€ thu nhap doanh nghiQp theo c6cquy dinh vC ttru6 hiQn hanh. Do vfy, chung t6i kh6ng dua ra f ki6n vC si5 Au6 gi5 t{ gia ting vd s5 ttrui5 ttru

'nhpp doanh nghiQp phni nQp chua k6 khai vd h4ch toan ti€n quan d6n c6c hqp d6ng mua b6n cln hQ d5 h_i n6utr6n.

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Theo f kii5n cria chring tdi, ngopi trir c6c tli6u chinh cdn.thiiSt HOn quan tliin v6n dA ndu tr6n, b6o cdo tai chinhkdm theo d5 phan rinh trung thuc vd hqp ly, tr6n c6c khia cpnh trqng y6u, tinh hinh tai chfnh cria C6ng ty taingdy 31 thing 12 ndm2Al2 cfing nhu k6t qun hopt dQng kinh doanh y| finh hinh luu chuytin tiAn tC cho n5m tdichinh ki5t thric ctng ngdy, phi hgp voi c6c Chudn mgc kii torin ViQt Nam, HQ th6ng k6 to6n ViQt Nam vd ciicquy dlxh hiQn hanh c6 li6n quan tai Vi€t Nam.

T6n Deloitte dugc dung d6 chi mOt hodc nhieu thanh vi6n criia Deloitte Touche Tohmatsu Limited,m6t cong ty TNHH c6 tru sd tai Anh, vd mang uoi c6c hang thdnh vien - m6i thirnh vi6n lir m6t

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Thay vi -ttua

ra f kiiSn ngo4i ttr, chring t6i xin luu f nguoi t19c b6o c5o tai cniirn A6n vdn ae sau: Nhu trinh bnytai Thuyi5t minh s6 Z phqrr Thuyi5t minh b6o c5o tai chinh, tai ngdy 3 I thang 12 ndm 20t2; tAi san ngln hqn criaC6ng ty nh6.hon ng ngin han vcri sO tiAn khoang 378,5 ty ddng, 16 tty k6 la t+ 6, aOng vd ddng ii6n tu ho4ttlQng saq xuAt kinh doanh bi 6m. C5c chi s6 niy phan rffi ma

"a"g thanh khoan cria COng ty d""C d mric thSp

vd c6 th6 anh huong {6n tinh hopt tlQng li6n tUc cria Cdng ty. Tuy nhien, Ban Gir6m <I6c COng ty ti" to*g ra"gC6ng ty c6 th6 c6n d6i tluo. c ddng ti6n de thanh toaur cickhodn ng khi tt6n han vi phuc vp cho nopt tlQng kinh

Ph6 T6ng GiSm tl6cChring chi Ki6m torin vi6n sO p.OO:On<tV

Thay mft vd ilgi diQn choCONG TY TNHH DELOTTTE VIETNAMNgay 28 thdng 02 ndm 2013HdN|[ CHXIICN Vi€t Nam

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"a*iai "rrirrrlAiirrri" rgJv

Hi N0i, CFD(HCN Vi0t Nam 3l thring t2 n6m 2012

BANG cAN o6r ffi roANTqi ngay 3l thdng 12 ndm 2012

MAU SO B OI-DNDcrnvi: VND

TAI SAN

I.

rAI sAN NGAN HAN(100 = 1 10+120+130+150)

Tidn vi cdc khoin tuong tluong tidnL Ti6n2. C5c khoan tuong dusng tiAn

Cic khoin tliu tu tii chinh ng6n h4nL Diu tu ngin hpn

2. Dp phdng giim gi6 rl6u tu ngin han

Cr[c khoin phii thu ngin hgnl. Phii thu cria kh6ch hang

2. Tri tru6c cho nguoi ban

3. C6c khoan phii thu kh6c

4. Dp phdng phii thu ng6n h4n kh6 ddi

Tiri sin ngin h3n khric1. Chi phi tra tru6c ngin hpn

2. Thu6 GTGT dugc khSu tru3. Thu6 vi c5c khoin kh6c ph6i thu Nhi nu6c4. Tii san ngin han kh6c

rfu sAx DAr H4N(200:220+250+260)

t-..I at san co drnn1 Tii sin c6 dlnh hfru hinh

- Npy1n gid- Gid tri hao mdn lily ki

2. Tii sin cO dinh v6 hinh- NguyAn gid- Gid tri hao mdn lily ki

3. Chi phi xiy dpg co ban dd dang

Cic khoin tliu tu tiri chinh dii han1. Ddu tu dii han kh6c2. Dy phdng gi6m gi6 ddu tu tdi chinh ddi han

Tii sin dii h4n khicl. Chi phi tri tru6c ddi han

TONG CONG rAr SAX (270=100+200) 1.065.557.4s1.924

Mn Thuy6tsi6 minh

100

110 5llltt2120 6

t2t129

130

l3l132

13s 7

139

150

151

152154

158 8

200

220221 9

222

223

227

228

229

230 l0

250 11

2s8259

260261 12

3U12t2tt2 3Ut2t20tt

153.731.381.877

35.666.967.498r.666.967.498

34.000.000.000

7.2E3.219.969

I1.871.091.969(4.587.872.000)

81.689.0s4.997200.900.000

25.252.946.077

60.4s4.808.920(4.219.600.000)

29.092.139.4r397.040.001

18.253.616.475

295.056.06s10.446.426.872

911.826.070.047

622.s70.915.787

r.176.762.7336.216.299.268

(5.039.5s6.53s)

151.193.122352.246.182

(201.05 3.060)

621.242.9s9.932

282.306.643.267

283.450.000.000(1.r43.356.733)

6.948.s10.9936.948.510.993

174.796.349.54t

101.591.413.383

3.383.438.383

98.207.975.000

7.573.180.819

11.602.663.819

(4.029.483.000)

37.853.821.023

92.300.000

21.795.007.15615.966.513.867

27.777.934.316253.902.s4s

14.3 r 1.599.030

1.000.000

13.211.432.741

901.239.60s.448

s84.898.666.1002.360.077.537

6.303.88r.152(3.943.803.615)

93.025. I 86

2 17.246.182

(124.220.996)

582.445.563.377

306.894.246.s39306.894.246.s39

9.446.692.8099.446.692.809

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Cho ndm tai chinh ki5t thric ngay31th6ng l2ndm20l2

Nguy6n Hi?u Tingx6 to6n tnr&ng

BANG cAN o6r xn roAx GBP THEo)Tqi ngcy 3l thdng l2 ndm 2012

Mi Thuydts5 minh

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2. Phei tri nguoi brln

3. Thu5 vri c6c khofur phii nQp Nhd nu6c4. Phai tri nguoi lao dQng

5. Chi phi phii tri6. C6c khoan phii tri, phni nQp ng6n hpn kh6c

7. Qu! khen thu&ng, phric lqi

Nq dii h4nl. Vay vi nq ddi h4n

2. Du phdng trg c6p m6t vigc lam

NGUoN vON (4oo:4ro)

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TONG CQNG NGUON VON (440=300+400)

Chri Thi Thliy HlrNgucri lfp bi6u

Ngay 28 thdng 02 ndm 2013

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MAU SO B OI-DNDon v!: V}ID

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310

311

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316

319

323

330

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532.212.949.623

532.212.949.623128.214.339.s0926.6s4.113.948

245.051.3531.204.837.094

41.136.997.051

330.675.793.4884.081.817.180

533.344.502.301

533.344.502.301s3 1.009.130.000

r 1.788.944.000(10.s07 .397.490)

10.687.396.5524.378.477.974

(14.0t2.048.73s)

524.308.550.205

396.07E.607.759

33.624.953.650815.966.410

1.346.648.568

19.098.067.397

336.478.422.9834.714.548.7sl

128.229.942.446128.214.339.s09

ls.602.937

551.727.404.784

551.727.404.78453 r.009. r30.000

11.788.944.000(10.439 .tts .220)

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4. Gi6 v6n hang ban vd dlch vr,r cung c5p

5. Lgi nhu$n gQp vd nen hhng vh cung c6p dich vg(20=10-11)

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16. @6)/Lqi nhu$n sau thu6 thu nh$p doanh nghiQp(60=s0-sr)

17. (LiltLnico bin tr6n cO phi6u

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24

25

30

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22.820.400.192

18.830.080.900

3.990.319.292

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2.407.327.813

282_68s.091

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129.73s.702

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(17.128.724.829)

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1.725.592.453

1.725.592.453

1.880.20s.3 I I

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69.867.s43.426

6.453.287.761

41.224.909

21.029.133.483

42.189.284.41s

124.428.452

8.477.763

11s.9s0.689

42.305.235.104

10.393.784.902

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NAO cAo LUU CHIIYEN TTEN TECho ndm tdi chinh kiit thic ngay 3l thdng l2 ndm 2012

ME 2012

MAU SO B O3-DN

Eon vi: VND

20rlChi tiOu

I. Luu chuy6n ti6n tir ho4t ilQng kinh doanh1. Lqi nhuQn trrfc thuii2. Diiu chinh cho cric khodn- Kh6u hao tdi san c6 tlinh- C6c khoan d1r phdng

- Lai tu ho4t tl$ng dAu tu3. Lqi nhuQn tir hogt itQng kinh dounh trufic

thay itdi vdn luu ilQng

- Thay dOi cAc khoan phli thu- Thay d6i cac khoan phii trn fth6ng bao g6m l6i

phni trE thu6 thu nhflp doanh nghiQp phni nQp)- Thay a6i cfri phi tra fu6c vir c6c tdi san kh6c

-.1- I len lal vay da tra- Thu6 thu nh{p doanh nghiCp dE nQp

- TiAn thu khric tu ho4t tlQng kinh doanh- Ti6n chi kh5c cho hoat tl6ng kinh doanh

Lru chuydn tiin thudn tu hogt itQng kinh doanh

II. Luu chuy6n tidn tir ho4t tlQng diu tul. Ti6n chi mua s6m, xdy dpg tdi sin c6 tlinh

2. Ti6n thu h6i cho vay3. Ti6n chi dAu tu g6p v6n vdo don vf kh6c4. Ti6n thu h6i ddu tu g6p v6n viio don vikh6c5. TiAn thu l6i ti6n gui, c6 tric vd lgi nhudn duo. c chia

Lnu chuyAn fiin thuin tir hogt itQng itiu tn

III. Luu chuy6n ti6n tir hoqt tlQng tii chinhl. Ti6n thu tu nhqn vdn g6p cria chf sd htru2. Ti6n chi mua lai c6 phi6u da ph6t hanh^ -.t ! ,3. Ti€n vay ng6n han, ddi han n}6n duoc4. Ti6n chi trd ng gdc vay5. CO tuc, lcri nhudn d5 trd cho chri sd htru

Luu chuyin tiin thudn tu hogt itQng tdi chinh' Luu chuy6n ti6n thuin trong nimTidn vd tuorrg ducrng tidn ttAu n5m

Ti6n vi tu'ong iluong ti6n cu6i nIm

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(31.900.092.689)7.126.086.364

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(3.6s5.238.140)40.262.726.219

(26.137 .420.736)(33.893.333.334)(16.27 s .466.638)

48.524.339.s09(2.632.820.624)

(20.s42.836.830)

(17s.426.88s.3ss)210.215.382.175

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139.269.593.000(10.439.1 ls.220)175.000.000.000

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CONG TY co PHAN KnrH DoANH DICH vU cAo cAp oAu xrri vrET NAM r,(o cAo rAr csiNn18 Nguy6n Huy TF, Hai Bd rnmg cho n6m tai

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THTIYET MINH BAO CAO TAI CHiNIT MAU SO B O9-DNCdc thuyil minh nay ld m\t b6 phdn hqp thdnh vd cin duoc doc ddng thcti vni bdo cdo tdi chinh kdm theo

1. THONG TIN KHAI QUAT

Hinh thrfrc sfi hiru viin :

C6ng ty C6 phAn Kinh doanh dich vu cao cdp DAu khi ViQt Nam - tiAn thdn li Cdng ty C6 phAn DduLhi Tin Vi6n - tluo. c thanh l6p theo GiSy chimg nhdn dang ky kinh doanh s6 0303000579 do Se Kriho4ch vd DAu tu tinh Ha Tdy (nay h thdnh pn6 Ua NQi) cdp ngdy 17 thang I t nam- ZOOO. Ngdy 17thdng 3 nim 2008, C6ng ty C6 phAn DAu khi Tan Vi6n O6i ten thanh C6ng ty C6, phan Kinh doanhdich vtr cao c6p D-au khi ViQt Nam (gSi t5t lir "C6ng ty" hay "PVR') tfreo CiSy chimg nhfln ihng kykinh doanh thay il6i l6n lhri hai. Theo Gi6y chrmg nhfln tl5ng ky kinh doanh lAn thri 9 ngdy 05 thring 3

ndm20l2, Cdng ty chuy6n tr.u sd chinh ve s6 tS Nguy6n Huy Ty, Hai Bd Tnmg, thanh ph6 Ha NOi.

C6ng ty chinh thric ni6m yi5t c6 phi6u tai Sd Giao dich Chrmg khortn Hd NQi theo Quyi5t dffi s6346/QD-SGDCKHN ngdy l0 thrlng 6 ndm 2010 vryi m6 c6 phiiSu h pVR.

-i i , ^T6ngs6nhdnvi6ncriaC6ngtyt4ingdy3l th6ng 12ndm2012ld,74(t4ingdy3l thangl2ndm20ll:99 nguoi).

Tru sd chinh cria C6ng ty t15t tai s6 18 Nguy6n Huy Tu, Hai Bd Tnmg, thAnh ph6 Ha NOi. C6ng ty c6mQt chi nhanh t?i xd CAm Linh, huyQn Ba Vi.

Ho4t dQng chinh

Hoat d6ng san xu6t kinh doanh chinh cria C6ng ty ld:

- Kinh doanh ho4t tlQng dlch v.u tr6 trq khai th5c dAu th6 vd khi t.u nhi6n;- Kinh doanh ban 16 kh6c trong c6c cria hang kinh doanh t6ng hqp;- Kinh doanh ho4t d6ng ctia c6c co sd thi5 thao;- Kinh doanh hoat tlQng vui choi gidi tri khSc chua duoc phdn vio ddu;- Kinh doanh diAu hanh tour du lich;- Kinh doanh nhd hang vd dfch vg 6n uring phUc vU luu dQng;- Kinh doanh bfn budn t6ng hqrp;

- Kinh doanh tlai llf du lich;- Kinh doanh U6t aOng sdn, quy6n st dung d6t thu6c chir sd hiru, chri sir dung hodc tli thu6;- Kinh doanh dich vU luu tni ngan n4n; '- Kinh doanh dlch vu h6 tro li6n quan di5n quang bri vd t6 chric tour du lich;- Kinh doanh ho4t rlQng th6 thao khSc;- Kinh doanh ho4t dQng cia d4i lj vd m6i gioi bdo hi6m;

Kinh doanh sin xu6t, fuy6n tii vd phdn ptrOi aign.

2. co sO LAp BAo cAo rar cHitrH vA xArr rAr cHfNH

Co s6l$p b6o c6o tii chinh

B6o c5o tii chinh kdm theo duo. c trinh bay blng E6ng ViQt Nam (VND), theo nguy6n tic gidg5c vdpht hgrp voi c6c Chu6n muc k6 torin ViQt Nam, HQ th6ng k6 torin Vipt Nam vd cai quy Ainn frien nanlc6 li6n quan t4i Vi6t Nam.

Tai 31 thang 12 ndn 2012, tai san ngan hqn cria C6ng ty nh6 hon ng ngEn h4n voi sti ti6n khodng378,5 ty tl6ng, 16 lty k6 la 14 t! d6ng vi ddng ti6n tu hopt rlQng san xu6t t<i*r aoanh bi 6m. C6c chi sEndy phin 6nh kha n6ng thanh khoin cria Cdng ty tlang d mrlc thdp vd c6 th6 anh huong d6n tinh ho4tctQng li6n tpc cria C6ng ty. Tuy nhi6n, Ban Gi6m d6c C6ng ty tin tudng rdng C6ng 1y c6 th6 c6n t16iduoc dong ti6n 116 thanh toSn c6c khoAn nq khi ttr5n han vd phpc vu cho tro4i a6ng tintr doanh th6ngthudng cta C6ng ty.

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cONG Ty cO pHAN KnrH DoANH DICH vu cAo cAp oAu rnf vrET NAM nAo cAo rfu cuixn18 Nguy6n Huy Tu, Hai Bd rnmg cho narn tai crri* r.eitrrric ,rgayHa N0i, CIDGICN Viet Nam 3l thang l2ndm20l2

THTTYET MII\H sAo cAo rAr csixn gi6p theo) ivrAu s6 B 09-DNCdc thuy& minh nay ld mQt bQ phQn hqp thdnh ri cdn duqc dgc d6ng thdi vbi bdo cdo tdi chinh kdm theo

co sO LAp BAo cAo rLr cHiNH vA uArr rAr cnfmr fli6p theo)

Niim tiri chinh

Nam tai chinh cria C6ng ty Uat aAu fi ngdy 0l thSng 0l vd k6t thric vdo ngdy 31 thing 12.

Ar ngxc HTIdNG DAN KE roAN Mor

Ngdy 24 thring 10 ndm 2012, BO Tai chinh dI ban hanh Th6ng tu sO \7\/2012/TT-BTC ("Th6ng tu179") quy tlfnh viQc ghi nhan, <lffi gi6 vd xu lf c5c khod,n ch6nh l6ch fj'gi5 trong doanh nghiQp.Th6ng fi 179 c6 hiQu lgc thi hanh k6 tu ngny l0 thring 12 ndrn20l2 vddu-o. c 6p dUng tu n5m tai chffi2012. Tb}rrght 179 dua ra hu6ng ddn cp the ve t5t gi6 6p dpng aOi voi vi€c thanh toiln vd dAnh gi5 lqic5c khodn mqrc ti6n t6 c6 g6c ngoqi tQ. Ban Giiim tt6c ttrffi gi6 Th6ng ta l7g kh6ng c6 anh huongtrgng yi5u tliin b5o c6o tdi chinh cria C6ng ty cho n6m tai chinh tiit ttlic ngdy 31 thlng 1Z ndrn 2012.

r6u rAr cAc cHiNH sAcu xf ro;N crr0 yfu

Sau d6y ld c6c chinh srich ki5 torin chri y6u duo. c C6ng ty 6p drrng trong viQc lQp b6o c6o tdi chffi:

IJdc tinh k6 toSn

ViQc l6p b6o c5o tdi chinh tuan tht theo c6c Chudn mgc ki5 toan ViQt Nam, HQ th6ng k6 to6n ViQtNam vir c5c quy clinh hi6n hanh c6 li6n quan tpi ViQt Nam y6u cAu Ban Girlm tl6c phdi c6 nhftng u6ctinh vd gid tlinh anh huong d6n s5 H€u b5o c5o vC c6ng no, tai san vd viQc trinh bdy c6c khoan c6ngng vi tdi san ti€m tang tai ngdy lfp biio c6o tai chinh cflng nhu c6c s6 Hqu b6o c6o vC doanh thu vd chiphi trong su6t n6m tdi chinh. MEc di cdc u6c tinh k6 toSn du-o. c lflp bAng tit ci sU hi6u bi6t cria BanGi6m d6c, sii thgc t6 ph6t sinh c6 tn6 mrac vst citcudc tinh, gii tlinh tlflt ra.

C6ng cg tiri chinh

Ghi nhfin ban itiu

Tdi sdn tdi ch{nh: T4i ngdy Chi nhan ban tIAu, tdi san tai chinh duo. c ghi nhfln theo gi6 gdc cQng c6cchi phi giao dich c6 li6n quan truc tii5p.tli5n viQc mua sim tii san tai chinh d6. Tii san tdi chfnh criaCOng ty bao g6m ti6n vd ciic khodur tuong duong ti6n, c5c khoan phdi thu kh6ch hang, phii thu kh6c,c6c khod,n tl6u tu tdi chinh ng[n han vd ddi hAn.

C6ng nq tdi chinh: Tqingdy ghi nhQn ban tlAu, c6ng ng tdi chffi tluqc ghi nhfln theo gi6 g6c trir di c5cchi phi giao dich c6 li6n quan tr.uc tii5p rli5n viQc ph6t hanh c6ng no tdi chinh tl6. C6ng ng tdi chinh criaC6ng ty bao g6m c5c khoin vay, phAi tri nguoi ban, phdi trd Lhdc vh cSc khoin chi phi phii trn.

Dtinh giri lgi sau ldn ghi nhQn bun itiu

HiQn t4i, chua c6 quy dinh ve arintr gi6 lpi c6ng cp tdi chffi sau ghi nh6n ban ddu.

Ti6n vi c{c khoin tucrng tluong ti6n

Ti6n vd c6c khoin tuong duong ti€n bao gdm ti6n m{t tai qu!, cdc khoan ti€n grii kh6ng kj,h4n, c6ckhoan dAu tu ngdn h4n, c6 khd n6ng thanh k*roan cao, dE dang chuydn ddi thanh ti6n vd it rui ro li6nquan d6n viQc bii5n ddng gi6 tri.

Dg phdng phfri thu kh6 .Idi

DU phdng ph6i thu kh6 ddi duo. c trich l6p cho nhilng khoan phii thu tl6 qu5 h4n thanh toiin tu s6uthang trd l6n, hoflc c5c khoin phii thu md nguoi ng kh6 c6 khi ndng thanh torin do bi thanh l1i, ph6sin hay c5c kh6 kh[n tuong tu.

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cdxc rY co rsAN rrnrr DoAI{H DICH vU cao cAp oAu rcri vrET NAM nAo cAo rAr cnimr18 Nguy6n Huy Tu, Hai Bi rrrng Cho nrm tai chinh k6t thric ngdyHd NOi, CFIXHCN Viqt Nam 3l th6ng 12 n6m 2012

THUyfT MrNH nAo cAo rAr cniNu [i6p theo) prAu s6 B 09-DNCdc thuyd minh nay ld m6t bQ phQn hqp thdnh ui

"dn drqc dlc ding thdi vdi bdo cdo tdi chinh kdm theo

TOM TAT cAc crriNu SACH x6 roAr,{ CHU YEU Qi6p theo)

Thi s:in cti Alnn hiru hinh vh kh6u hao

Tdi sin cii dinh htu hinh dugc trinh bdy theo nguyCn gi6 tnr giii tri hao mdn lfly k6. Nguy6n gi6 tdisin c6 dinh do mua sfm bao g6m gi6 mua vd todn bQ cdc chi pt i mra" li6n quan t o" tii5p O6o vi6c duatdi sdn viro tr4ng th6i s8n sdng sri dung. Tdi sin c6 dinh hiiu hinh tlugc khdu hao theo phuong ph6pduong thing dua tr6n thtri gian hiru dpng u6c tinh phir hqp voi Th6ng tv sd 20312009/TT-BT- ngdy20 thdng l0 ndm 2009 do BO Tdi chinh ban hdnh nhu sau:

2012

Phucrng ti6n vdn tiiThitit bi vln phdng

(56 nam)

6

3-5

C6c khoan l6i, 16 ph6t sinh khi thanh lli, b6n tdi san ld ch6nh l6ch gitra thu nhpp tu thanh g vd gi6 ficdn l4i cria tdi siin vh du-o. c ghi nhin viro b5o c6o kiSt qui ho4t d6ng kinh doanh.

TAi sin cii Apn v6 hinh vir kh6u hao

Tdi san cO Ainfr vd hinh phin 6nh gi6 tri phAn m6m m6y tinh vd chi phi tfri6t ti5 website cria C6ng ty,tlu-o. c trinh bdy theo nguyen gi6 trL giri tri hao mdn lty kti. Cac tai sdn cO ainfr v6 hinh cria C6ng tyduo. c kh6u hao theo phuong phSp duong thlng trong vdng 3 nf,m.

Chi phi x6y dgng ccr bin d6'dang

Cdc titi sin dang trong qu5 trinh xdy dpg phuc w mgc dich sdn xuAt, cho thu6, qu6n tri hoflc cho b6tky -Uc dich ndo khiic duoc ghi nh{n theo gi6 g6c. Chi phf ndy bao g6m chi phi dich vu vd chi phi 16i

vay c6 li6n quan pht hqp voi chinh s6ch kti toan cia C6ng ty. Vi6c tinh kh6u hao cria c6c tdi sin ndydugc 6p dung gi6ng nhu voi c5c tdi sin kh5c, bdt dAu tu khi tdi sin d vdo tr4ng th5i sin sdng sri dgng.

Cfc khoin dAu tu tii chinh

Cric khoAn dAu tu tdi chinh cria C6ng ty bao g6m cdc kho6n d6u tr,r chimg ktroan ngfrn h4n vd ddi han.C6c khoin dAu tu chimg khoSn du-o. c ghi nhan bit dAu tt ngiy mua kho6n tl6u tu chimg khodn vddugc x6c tlfnh giri tri ban d6u theo nguyCn gi6 vi cdc chi phi 1i6n quan di5n giao dich mua c6c khodndAu tu chfmg khoiin.

T4i cdc lcy kr5 torin ti€p theo, c6c khoin dAu tu chimg kho6n duqc xiic tlinh theo nguy6n gi5 tnr crickhoan giim gi6 ddu tu chimg khoiin.

D1r phong t6n th6t ciic khoirn dAu tu tdi chinh dugc xdc ttinh ri6ng cho timg khoin ddu tu c6 t6n th6ttheo quy tllnh tai Th6ng fi s6 22812009/TT-BTC ngdy 07 thing 12 n6m 2009 cria BQ Tdi chinhhuong ddn Ch6 dO trich lflp vd sri dpng c5c khoan dg phdng gidm gla hang t6n kho, t6n th6t cec khoanilAu tu tdi chinh, no kh6 ddi vd bdo hdnh san phAm, hdng frOa, cOng trintr iay 6ptai doanh nghi€p.

Cdc khoin tr:fl tnnir dhi hqn

C6c khoin chi phi tri trudc ddi h4n bao gdm chi phi li6n quan <ti5n ho4t tlQng brin ciic si,:r phAm xdydtmg nhrmg chua ph6t sinh. doanh thu vd gi5 tr! c6ng cg, dgng cu d5 xu6t dirng vd duoc coi ld c6 khdnlng tlem lai loi ich tinh tt5 fong tuong lai cho C6ng ty voi thcyi han tu m6t n1m trd l€n. Chi phi li6n tquan d6n hopt tlQng b6n c6c san phAm xdy dtmg dugc phdn UO t<ni aoantr thu li6n quan tltin c6c chi phiniy du-o. c ghi nhfln. Giri fi c6ng cu, dgng cu dd xu6t dirng duoc vdn h6a du6i hinh thfc ciic khoan tritrudc ddi han vd dugc ph6n b6 vdo b6o c6o kt5t qui hoat d6ng kinh doanh, sri dpng phuong ph6ptlucrng thdng trong vdng hai ndm rheo c6c quy dinh k6 toan hiQn hdnh.

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cONG Ty co pHAN KrNH DoANH DICH vU cAo cAp oAu rni vrET NAM rAo cAo rAr cnirrrr18 Nguy6n Huy Tr;, Hai Bd Tnmg Cho ndm tdi .t irfrl6iifr,i" rgJVHaNQi, CIDGCN Vi6tNam 3l thrlng 12ndm2012

THIIYET MIN}I SAO CAO TAT CrIiMr [i6P thCO) MAU SO B O9-DNCdc thuyiit minh nay ld m1t bQ phdn hqp thdnhui ,an droc iloc dong thdi v6'i bdo cdo tdi ch{nh kdm theo

r6u rAr cAc csfxn sAcH xE roAx cHU ytu gi6p theo)

Ghi nh{n doanh thu

Doanh thu b6n hang duo. c ghi nh0n khi d6ng thoi th6a mdn tdt ci ndm (5) dieu ki€n sau:

(a) C6ng ty dE chuy6n giao phdn lon rui ro vd lni ich gin h6n voi quy6n sd hfru sin irirAm noac frangh6a cho ngudi mua;

(b) C6ng ty ktr6ng cdn nim git quy6n qudn lli hdng h6a nhu nguoi sd hfru hang h6a hodc quy6n ki6mso6t hdng h6a;

(c) Doanh thu rlugc x6c dinh tuong diii chSc chin;(d) C6ng ty sE thu clugc lqi ich kinh ti5 tu giao dich brin hdng; vd(e) X6c dinh dugc chi phi li6n quan d6n giao dich b6n hdng.

Doanh thu cria giao dich vC cung cAp dich vu duoc ghi nhQn khi k6t qud cria giao dfch tl6 tlugc xiicclinh mQt ciich dSng tin cdy. Truhng hqp giao dich vC cung c6p dich vU li6n quan tl6n nhi6u lc! thidoanh thu duqc ghi nhdn trong kj,theo k6t qud phAn c6ng vi6c dd hodn thanh tai ngdy cria bing cdnOOi t<6 toan cria k! tlO. r6t quii cria giao dich cung c6p dich vu dugc xiic dinh khi th6a min t6t c, b5n( ) di6u ki6n sau:

(a) Doanh thu rlugc x6c dinh tuong d5i chic ch6n;

O) C6 kh6 n[ng thu du-o. c loi ich kinh ti5 tir giao dlch cung c6p dich w 116;

(c) X5c tlinh duqc phAn c6ng viQc di hoan thdnh tqi ngdy cta bang can d6i k6 toiin; vd(d) Xac dinh duoc chi phi ph6t sinh cho giao dich vd chi phi AC hoan thdnh giao dich cung cAp dich

ru d6.

Doanh thu hoat ilQng tdi chinh ld ldi thu tu ciic khodn ctAu tu tii chffi ngirn h4n, dii han vd ciic khoin16i ti6n gti ngdn hang vd 15i riy th6c qudn lf v6n.

LEi ti6n gui du-o. c ghi nh?n tr6n co sd d6n tich, duo. c x6c tlinh tr6n s6 du c5c tdi khoan ti6n grii vd laisu6t 6p dgng. Ldi tu c5c khoan ddu tu dugc ghi nhQn khi C6ng ty c6 quy6n nhfln ktoin ldi.

Chi phi tli vay

Chi phf tli vay li6n quan trgc ti6p tti5n vigc mua, dAu tu xdy drmg ho6c sin xu6t nhftng tdi san can m6tth<ri gian tuong d6i dai de hoan thanh dua vdo sri dung hodc kinh doanh dugc cQng vdo nguy6n gi6 tdisin cho tti5n khi tai sdn d6 dugc dua viro sri drtng hodc kinh doanh. Ciic khoin thu nh6p phat sinh tuviQc dAu tu t?m thoi c6c khodn vay tluo. c ghi giim nguy6n gi6 tdi sin c6 li6n quan.

TAt cA cilc chi phi ldi vay kh6c du-o. c ghi nhfln viro biio c6o ki5t qud hopt tl6ng kinh doanh khi ph6t sinh.

Cic khoin dg phdng

Ciic khoin du phdng du-o. c ghi nhQn khi C6ng ty c6 nghla 4r ng hi6n tai do kr5t qui tir m6t su ki6n d5xity ra, vd C6ng ty c6 khi ning phii thanh torln nghia vu ndy. C6c khoirn du phong iluo. c x5c dinh tr6nco sd udc tinh cria Ban Girim tl6c v6 c6c khoan chi phi can tirl6t d6 thanh to6n nghia vu no ndy taingny k6t thtc ni6n tl6 ke torin.

Thu6

Thui5 thu nhdp doanh nghiQp the hien t6ng girl tri cria s6 thutS phii tr6 hi6n tpi va s5 thu6 ho6n lpi.

S6 tfrui5 ph6i trd hi6n t4i duoc tinh dua tr6n thu nhflp chiu thu6 trong n5m. Thu nhap chiu thu6 kh6c vdi 't

lqi nhlan thuAn dugc trinh bdy tr6n brio c6o k6t qui hoat r1Qng kinh doanh vi tfru nh0p chiu thuiS kh6ngbao gdm c5c khoin.thu nhdp hay chi phi tinh thut5 hoac duoc kh6u trir trong cric n6m kh6c (bao g6mcd 16 mang sang, n6u c6) vi ngoii ra kh6ng bao g6m cdc chi ti6u khdng chlu thu6 hoac kh6ng ducrckh6u trir. C6ng ty c6 nghia W nQp thu6 thu nhQp doanh nghiQp theo tj' lQ 25% tinh tr6n thu nhdp chiuthu6.

!-l

cduc rv cO pHAx xntr DoANH DICH vU cao cAr oAu xui vrET NAM sAo cAo:rAl cnimrl8 Nguydn Huy Tg, Hai Bd Trmg Cho n[m tdi chfnh k6t thric ngdyHaNoi, CID(HCN VietNam 31 ft6ng 12 nam 2012

TII[TYET MIIIH nAo cAo TAI CHINH Qi6p theo) naAu s6 B O9-DNCdc thuyiit minh noy ld mQt bQ phQn hqp thdnh ri

"dn duqc dqc ding thdi vdi bdo cdo tdi chfnh kDm theo

r6nr rAr cAc crrimr sAcH xf roAx crr0 yru (Tiiip theo)

Thu6 gi6p theo)

Thuti thu nhflp hoEn l4i du-o. c tinh tr6n c6c khoiin chdnh lQch gifta giri tri ghi s6 vd co sd tinh thui5 thunh0p cria c5c khodn mgc tdi san hoflc cdng no tr6n b6o c6o titi chfnh vd tluqc ghi nhdn theo phuongphdp bang can <l6i k6 toan. Thu6 thu nhdp hodn lai phii tri phii duoc ghi nhQn cho t6t ca cai khoanch6nh lQch tam thoi cdn tai san thui5 thu nhflp hodn lai chi tlugc ghi nhfn khi chlc chdn c6 thi loinhudn tinh thu6 trong tuong lai aC Urdu trir c5c khodn ch6nh lQch t4m thoi.

thu6 thu nh6p ho6n lai dugc x6c dlnh theo thur5 su6t dg tffi sE rlp dUng cho nf,m tai san <Iugc thu h6ihay ng phii tri tlutv. c thanh torln. Thui5 thu nhflp hofin I4i tlu-o. c ghi nhfln vdo biio c6o kiSt qun hopt clQngkinh doanh vd chi ghi vio v6n chri sd hiru k*ri khodn thu6 d6 c6 li6n quan di5n c6c khodn mpc dugc ghithZng vdo vlin chri sd hiru.

Tdi s6n thuti thu nhdp ho6n l4i vd ng thu6 thu nhAp hodn lai phii tri duo. c bn fir khi C6ng ty c6 quy6nhqp ph6p d6 bir trir gita tdi san thui5 thu nhflp hi6n hdnh voi thu6 thu nhflp hi€n hanh phni nQp vd khicdc tiri san thu6 thu nh{p hoin l4i vi ng thu6 thu nhfp hoSn l4i phni tri li6n quan toi thut5 thu nhflpdoanh nghiEp dugc quan $ boi cirng mQt co quan thu6 vd COng ty c6 dg dinh thanh toin thu6 thunhflp hi€n hanh tr6n co sd thudn.

Tpi ngiy 31 thring 12 nim20l2, C}ngty kh6ng xrlc dinh thui5 thu nhflp doanh nghiQp hodn lqi A6i voiknoan 16 ph5t sinh trong nim 2012 do kh6ng chic chan vd lqi nhuan thu hOi dugc trong tuong lai.

Vi6c xdc <Ifnh thui5 thu nhfp cria C6ng ty cdn cli vdo c6c quy tlfnh hi€n hanh v6 thu6. Tuy nhi6n,nhiing quy tlffi ndy t@y t16i theo firng thdd ky vd viQc x6c rllnh sau ctng vC tlui5 thu nh4p doanhnghi€p tuy thuQc vdo ki5t qui ki6m tra cta co quan thur5 c6 thAm quy6n.

Cdc lopi thu6 kh6c duo. c 6p dung theo c6c ludt thui5 hipn hdnh tai ViCt Nam.

TIEN vA CAC KHoAN TTIONG DI.IoNG TIEN5.

3ut2t20t2VND

3u12t2011\TND

Ti6nmflt-.;r len gur ngan nang

C6c khoan tucrng duong tien (i)

6. cAc xHoANuAu TUTAI CHINHNGANHAN

Ddu tu chimg khorin ngan n4n

Dg phdng gi6m gi5 chrlng khoiin ddu tu ngin han

Cdc khoin tliu tu Gi chinh ngin hgn

35.666.967.498 101.591.413.383

327.390.42st.339.577.073

34.000.000^000

t.749.681.66s

1.633.756.71898.207.97s.000

(i) C6c khoan tuong duong ti6n phdn tuth cdc l':hodn ti6n grii c6 ki han trong vdng 3 thdng tqi c6cngdn hang thuong mai vir c6c t6 chric tdi chinh.

3t/1212012vt[D

31112t2011

VND

11.871.091.969 tt.602.663.819

11.87r.091.969 11.602.663.819(4.s87.872.000) (4.029.483.000)

7.283.219.969 7.s73.180.819

ErrrH.

E

H

H

H

CONG TY cO PHAN K TH DoANH DICH W cAo cAp DAu KHf vrET NAM BAo cAo rAr cnimr18 Nguy6n Huy T1r, Hai Bi Tnmg Cho ndm tdi chinh ki5t thric ngdyHaN6i, CID(HCN Vi6tNam 3l thrlng 12ntun20l2

THrryET Mrr\H nAo cAo rAr csimr (Ti6p theo) vrAu s6 B 09-DNCdc thuydt minh nay ld m6t bd phdn hqp thdnhui

"a, dnqc dgc ding thdi vdi btio ctio tdi ch{nh kdm theo

7. cAc xHoAx PHAI THU IcrAc}t/t2t2012.

\rND3Ut2t20tt

VND

LAi tiAn gui ngdn hang, riy th6c quan lj v6n dr,r thuPhdi thu ban chung khorlnC6ng ty C6 phen Ph6t hi6n Binh AnC6ng ty C6 phAn Ddu hr NNPCdc khoan phdi thu kh6cLdivay phdi thu C6ng ty C6 ph6n Kh6ch san vd DichvU Dai Duorg (i)

T4m fng cho cdn bQ nhdn vi6nD[t cgc g6p v6n DU rin 1283 tluong Gi6i ph6ngD[t cgc mua quydn sri dqrng d6t tpi ag rin b6i tfm Vi6mD6ng (DnNEng)Eit cgc kh6c

9. rAr sAx cO DINH HUU r{iNH

Phucrng tiQn vfln tiiVND

NGITYTN GIAT4i ngiry 0l/0112012Mua trong nf,mGiim trong nlrnT4i ngiy 3111212012

GIA TRI HAo MoN LTry KE

10.446.426.872 13.211.432.741

200.444.4449.900.000.000

6.162.024.2092.829.444.473

530.501.228

40.832.394.566

60s.787 .116- 9.900.000.000

1.481.322.202

1.s86.631.6452.392.772.904

60.4s4.808.920 1s.966.513.867

(i) T4i ngdy 02 thdng 3 ndm 2012, C6ng ty da thgc hiQn hf Phu luc s6 O3 vni C6ng ty C6 phan Kh6chs4n vd Dfch v.u Dai Duong (OCH) theo d6 OCH sE thuc hi6n tr6 todn bQ nq ph6t sinh tu Hqp tl6ng tindule sd OO62/2011/HDTD-OCEANBANK01 cho C6ng ty do khoan vay niy phuc vu cho 6U an sO S

fran thrintr Tdng, phulng Bpch Df,ng, qufln Hai Bd T.t-g, Ha NOi ua tni tu" 1i6n quan d6n dir rinndy vdn chua duo. c hoan thanh bdn giao gifta C6ng ty U voi OCH nhu trinh bdy tpi ihuyiSt minh s613. Do vfy C6ng ty phan 6nh toan b6 l6i vay ph6t sinh c6 1i6n quan tr6n kho6n muc "C6c khodn phiithu kh6c".

8. TAI SAx NGAN HAN KHAC

3Ut2t20t2VND

3ut2t20ttVND

2.686.426.812

7.500.000.000260.000.000

2.861.483.8612.500.000.000

7.500.000.000349.948.880

Thi6t b! vin phdngVND

T6ng\rND

3.806.280.001 2.497.601.1s143.835.000

6.303.881.1s243.835.000

3.806.280.00I

.(r31.416.884) (131.416.884)2.410.019.267 6.216.299.268

T4i ngiy 0110112012

Kh6uhao trongndmGi6m trong n[mT4i ngiy 3l/12/2012

GIA TRI CON LAIT4i nglry 3lll2/2012T4i ngdy 3lll2l20ll

2.705.3s0.380632.694.sgs

1.238.453.235 3.943.803.61s5s0.679.596 1.183.374.191

3.338.044.975(87.641.271) (87.641.27r)

r.701.491.560 s.039.s36.53s

468.235.026 708.527.707 1.176.762.733Lfio.929.621 1.259.147.916 2.360.077-537

LrrEH

cONG Ty cO pHAN Krv{ DoANH DICH vU cAo cAp oAu rnf vrET NAM nAo cAo rAr cnfmr18 Nguy6n Huy TU, Hai Bi Tnmg Cho ndm tdi chfnh k6t thric ngiyHANoi, CID(HCN VietNam 3l thrtng 12 nam 2012

TmryfT MItrH rAo cAo rAl cuixn gi6p theo) vrAu s6 B 0e-DNCdc thuyiit minh noy ld mQt bd phQn hqp thdnh ra ,d, duqc dgc ddng thdi vdi bdo cdo tdi chinh kdm theo

10.

.tt.

cr{r PHi xAv nqNc cO BAN Dd DANG

Du 6n CTI0-ll Vdn Phn (D

Du 6n T6 hqp c[n h6 vd dich vg chung cu CT 15 -Vi6t Hung (ii)Du rin Khu du lich H6 Su6i Hai (iii)Dg 6n Trung t6m thuong mpi tai chinh, vdn phdng vdkh6ch s4n thu6c Khu trung t6m CQt tl6ng h6, thanhph5 tta Lone (iv)Du an khu tl6 th! sinh th6i thuong mai dich vq DioVi6t Ha Long

cAc rcToAx DAU TTI TAI CHIIIH DAI HAN

EAu tu chftng khoinC6ng ty CP Dlch W Van tai DAu khf Criu LongC6ng ty CP Ddu tu KCN DAu khi IDICO Long Son

COng ty CP DAu tu PV2C6ng ty CP DAu tu Xdy lap DAu khi VN (PVCDC6ng ty CP Kh6ch san DAu ktri Lam KffiHqp tldng hqp tric tlflu tuDu 6n s6 9 Trdn Thanh T6ng (i)

Dg phdng ginm gi6 c6c khoin dAu tu ddi han

15.000.000.000 15.000.000.000

r2.000.000.000 12.000.000.0005.100.000.000 11.000.000.000

21.350.000.000 21.350.000.0005.000.000.000 5.000.000.000

225.000.000.000 242.544.246.s39283.450.000.000 306.894.246-s39

(1.143.356.733)282.306.643.267 306.894.246.s39

3t/12t2012. VND3t/t2t20tt

VND

547 .983.271.631

58.297.351980

14.009.744.548

952.59t.773

496.505.644.996

57.089.965.883

12.190.603.877

15.706.756.848

952.59t.773

621.242.9s9.932 582.445.563.377

(i) DU 6n CT10-11 Vdn Phri thu6c T6 hqp chung cu cao t6ng vd dich vg thucrng mai Vdn Phf, Khu dO thimoi Vdn Phq qufln Hd D6ng, thanh phd Hd N6i. C6ng ty dI nhfln chuy6n nhuqng du rin tu C6ng tyC6 phAn DAu tu Van Phf - Invest theo Hqp tl6ng chuy6n nhuqng quy6n phat tri6n du 6n sii55/20104/PI-PVR ngdy 27 thary 9 ndm 2010 voi diQn tich 7.023 rn2 xdy drmg chung cu kiSt hqpTrung tdm thuong mai. HiQn t4i, C6ng ty chua phan dlnh rO diQn tich tl6 b6n vd diQn tich kinh doanhthuong m4i. Theo d6, COng ty phan rinh toan bQ chi phi phSt sinh tr6n kho6n muc "Chi phi xdy drmgco biur dd dang".

(ii) DU rin xdy dlmg chung cu tl6 tan tpi khu d6 thi moi ViQt Hmg, qudn Long Bi6n, Hi NQi. Dg rlm tlugcthlrc hiQn duoi hqp ddng h6n danh gitra C6ng ty vd C6ng ty C6 phan EAu tu NNP voi tj, 16 v6n g6ptucrng fng ld 30% vit 70o/o. Moi chi phi dU 6n ducy. c theo ddi boi Cdng ty C6 phan Ddu tu NNP. Hi6nt4i, hang thiing, C6ng ry C6 phan DAu tu NNP chiu trdch nhiem giiim s5t du 6n vd th6ng b5o chi phixdy drmg theo tf lQ v6n g6p cria li6n danh d6 C6ng ty Chi nhan.

(iii) Du rln Khu du lich H6 Su6i Hai, Ba Vi, Ha NQi. Khoan mgc niy chri yiiu bao g6m chi phf tu vdn ldpquy hopch xdy drmg, cung cdp ban d6 tlfa hinh, chi phi tu v6n khio siit, l6p phucrng rin kI thuflt thic6ng, v.v...li6n quan di5n dg iin Khu du lich HO SuOi Hai dang trong qu6 trinh chudn bi dAu tu.

(iv) Drr 5n Trung t6m thuong m4i tai chinh, vdn phdng vd kh6ch sgn thu6c Khu trung tdm CQt d6ng h6,thanh ph6 H4 Long, tinh Quang Ninh. Ngdy 02 th6ng 3 ndm 2012, C6ng ty tfuc hiQn chuy6n giao99o/o v6n g6p dr; rin ndy cho C6ng ty C6 phan Kh6ch san vd Dich vU Dei Duong duni hinh thric hqptl6ng hgp t6c dAu tu. Do d6, toan bQ dg an du-o. c chuy,Sn giao cho C6ng ty C6 phdn Kh6ch sqn vd DicivU Dai Duong theo ddi vn ghi nhdn.

3Ut2t20t2\rND

3ut2t20tlVND

LrrrrrE

EFFH

E

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H

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CONG TY cO PHAN K[\'H DoANH DJCH vU cAo cAp oAu rcri vrET NAM rAo c,(o rAr cuiNn18 NguySn Huy Tu, Hai Bd Tnmg Cho n6m tdi

"f,-i, tAiiflf" rUaV

HAN6i, CHXHCN Vi6tNam 3l th6ng 12ndm2012

THUyiT MrNH nAo cAo rAr crriNn ei6p theo) vrAu s6 B 09-DNCdc thuyiit minh nay ld mQt bQ phd. n hqp thdnh ui

"an dtrqc dpc ddng thdi vdi bdo cdo tdi chinh kim theo

11.

(D

cAc rcroAx DAU rrI rAr cnfivu DAr H4N gi6p theo)

Khoan ddu tu vio Dg r{n s6 9 TrAn Thrinh Tdng phan rinh khoan fi6n g6p v6n theo hqp d6ng hqp tdcvoi c6ng ty c6 phan Khrich san vd Dich vu oll'oucrng (ocH) a6 aAi tu rrao "Dt#dA";;6:hqpc6ng trinh, vdn-phdng lirm vi6c" t4i s6 9 tran rnann T6ng, phudng B4ch Ddng, qufln Hai Bd rnmg,Ha NOL t6ng s5 ti6n cam kr5t g6p v6n ld 451,2 tf rtdng do

-C6ng ty -6 piran oau tu vd phbt tri6n Binh

An ldm chri d6u tu.

T4i ngdy 30 thring 6 ndm20ll, C6ng ry da ky hqp d6ng mua lpi cO phen cria C6ng ty C6 phan Ddu tuPhrlt tri6n Binh An tu OCH (d6 thay ttri5 hqp tl6ng hqp tac da hi) et6-nam quy6n kGm so5ic6ng ty ndy(voi ty 16 sd hiru 94%) vd tham gia tr.uc tii5p viro vi6c thuc hiqn du iin n6u tr6n. Theo cac tli6u khoancria hqp <I6ng chuy6n nhu-o,ng c6 phdn, hqp d6ng hqp t6c sE duqc thanh l), khi cdc <li6u ki6n giao dichgifra hai b6n-hodn thanh hist cdc nghia v.u. Tuy nhi6n, t4i ngdy l{p b5o c6o ndy, OCH vdn chua hodnthdnh c6c diAu ki6n giao dich voi C6ng ty do vQy hqp d6ng hgp-tac dflu tu v6n cdn hi6u luc vd BanGi5m tl6c 96rg ty quyiit ai*r Chi nhan khoan ti6n da rmg t oO" ino OCH cflng nhu c6c chi phi c6 li6nquan rliin diSn dg rin ndy tr6n kho6n mqc dAu tu tdi chinh ddi han khdc.

Tai ngdy 3 1 thang 12 ndm 2012, Bar Gi6m tl6c C6ng ty da denh gi6 mQt c6ch thfln trong c6c khodntldu tu dni h?n cria C6ng ty vd kh6ng c6 khoan tlAu tu ndo c6 d5u hiQu suy ginm v6 gi6 tri d6 thuc hiQntrich lQp du phdng, ngo4i tnr ktoan tliu tu g6p v6n viro Cdng ty CP Kh6ch s4n DAu khi Lam Kinh dAdugc trich lQp du phong gidtn giitkhoan dAu tu voi s6 ti6n ld 1.143 triQu rl6ng.

CHI PHi TRA TRIIOC DAI HAN12.

3ut2t20t2\rND

31/12/2011VND

Chi phi c6ng cq, dpng cU

Chi phi brln hing cho du rinChi phi sria chta v5n phdngChi phi tu v6n ludt cria c6c dy an tlAu tuChi phi kh6c

l3 1.140.985

6.454.370.009_

362.999.999

399.375.21s4.901.010.1951.866.714.8002.186.413.532

93.178.467

6.948.s10.993 9.446.692.809

13. YAY VA Nq NGiN HAN

Vay vi nq ng6l hqn phdn anh kho6n vay {6n h4n tri tu Ng6n hdng Thuong mai C6 phan Oai Duongvoi h4n mric t6i tla ld 315.840.000.000 tl6ng vd thoi h4n 1+ tna"g cho mlrc tlich "86 sung v6n thuchiQn.hqp trlc kinh doanh voi COng ty C6 phan Kh6ch s4n vd Dich vu Dai Duong thgc hiCnddu tu du6n t6 hqp c6ng trinh vf,n phdng ldm viQi, dlch vu thuong mai tai s6 OS rran rn,irf, T6ng, phudngBach Ding, qu6n Hai Bd Tnmg, Hd-NOi". I!}ro* vay niry tlu-o. c tlim bio b6ng tai sin hinh tiantr trongtuong lai tu khoan vay ld todn b0 s5 c6 phdn tuong daongg4Yo vdn di6u lQ C6ng ty C6 phAn Dau tuvd Ph6t tri6n Binh An thuQc sd htu cta Cdng ty. Khoan vay nay chiu lai stilt2{o/oinamiai thoi di6mgidi ngdn, l6i su6t ducr. c tli6u chinh 3 thring mQt mn t6 tu ngdy gi6i ngdn dAu ti6n, bdng iai rrdt hrytlQng M\ID lci han 12 thing l6i tri cu6i ki cQng bi6n dQ 4,5Yolndm. T4i ngdy 3l thring 12 ,a^ 2012,si5 du khoan vay niry ld, 128.214.339.509 tl6ng-.vd lii su6t ti6n vay lir 15.,7,intun. Chi phi l6i vay ctakhoan vay niy duo. c C6ng ty phan anh tr6n khodn mgc "Cdc ktroan phii thu khdc" tt OCH nhu trinhbdy tpi Thuyt5t minh sri 7.

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cdxc ry c6 pnAx xnvn DoANH DICH vu clo cAp lAu xni vrET NAM nAo cAo rArcninnl8 Nguy6n5n Huy TU, Hai Bi TnmgHAN6i, CID(HCN ViCtNam

Cho n6m tdi chinh k6t thric ngdy31th6ng 12ndm20l2

THUYET MrNH BAO CAO rAr Cnimr fli6p theo) ryrAu s6 B 09-DNCdc thuytit minh nay ld mQt bd phQn hqp thdnh ui c,in itrqc dpc dong thdi vdi bdo cdo tdi chinh kdm theo

14. CHI PHI PrrAr rNA

Chi phi l6i vay trich trudcChi phi sri dUng nh6n hiQu PetroVietnamChi phi trich trudc kh6c

rs. cAc KHoAN rurir rnA, pHAr Nep NG,{N HAN KHr(c

Nh{n ti6n g6p vrin vdo Dg An VAn Phf (i)Nhan ti6n g6p vtin vio Dr,r 6n ViQt Htmg (i)Phai ffi c5 trrc 1ii;Phai ue mua chimg khorin (iii)B[D(FI, BTTYT, KPCDPhdi tr6 khtlc

Thui5 thu nhflp doanh nghiQp

Thut5 thu nh6p c6 nhdn

41.136.997.0st 19.098.067.397

lt/12/2012. VND

3l/12/2011VND

40.832.394.s66222.102.485

82.500.000

17.544.246.539

_ 1.468.244.858

85.576.000

3t/12t2012VND

3ut2t20ttVNI)

286.s03.103.044

2.092.375.000

22.129.068.000

18.000.000.000

324.112.8051.626.s34.639

287.312.097.043

1 .33 1.650.000

29.690.648.s00

18.000.000.000

82.061.34661.966.094

330.67s.793.488 336.478.422.983

(D Cdng ty nhdn ti6n cta c6c nhd dAu tu theo c6c hqp tl6ng g6p v6n. Theo 116, dg rin tfti rli6u ki€n d6b5n c5n h6 theo.quy tlfnh cria p!r6p luQt, nlrd dAu fir duo. c quydn mua c[n h6 theo giii tri 116 th6athufln tr6n hqp d6ng g6p vtin. DOn ngdy 31 thang 12ndmZOtZ,Cangty i16 thqrc hid ki hqp d6ngbiln c6n h6 cho 107 khrlch hang t4i Du r{n Vdn Phri voi t6ng s6 ti}nld 47.687.464.253 il6ng. Tuynhi6n, C6ng ty chua thuc hi6n ph6t hanh h6a don gi6 tri gia tAng d6 hach todn vd kd khai thur5 gi6fi gia tdng dAu ra vd k6 krhai tam nQp l% thu€ thu nhQploanh nghiQp theo nhu c6c quy dinh;cthu6 hi6n hanh.

(ii) Theo Nghi quy6t-cria HQi tl6ng Quan tri ngdy 15 thring 02ndm2012,Cdngty rli6u chinh thoigian thanh toan c6 hrc nEm 2011 tL ngity 20 thang}2 n{m2012 sang ngdy 05 th6ng 7 ndm20l2.

(iif Phnn ,ioh 16 ti6n phni tr6 cho T6!g c6ng ty C6 phan Xdy l6p D6u k.Li ViQt Nam (PVC) v6 vi6cnhdn chuy6n nhugng 1.500.000 c6 phdn cria C6ng ty C6 ptrAn DAu tu Xdy l6p Diu khi ViCt Nu-(PVCD.

TIIUE vA cAc KHOAN PHAI NoP mrI rul6c

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.16.

3ut2t20t2\rND

3t/t2t20tt\rND

245.051.3s346.144.738

769.821.672

245.051.3s3 815.966.410

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cONG Ty cO pHAN Ktr\rrr DoANrr DICH vu cAo cAp oAu rcri vrET NAM n,(o cAo rAr cnimrCho ndm tii chfnh k6t thric ngdy

HaNOi, CIDGICN VietNam 3t thang t2 nAm 2012

THUYET MnrH BAO CAO rAr CniXn Qi6p theo) uAu s6 B 09-DNCdc thttyilt minh nay ld m1t bQ phQn hqp thdnh rd

"dn duqc dpc ddng thdi vcri bdo cdo tdi chinh kDm theo

17- v6x cnO son[rl]

Thay d6i trong v6n chri s& htu:I}ingrlu C6pnieu Quiiliutu Qu!khfcthuQc Lqinhulnsauthu6

V5n tliBu rQ v5n c6 phin qui phdt tri6n vdn chi s&htu chra phin ph5i C0ngVND YI\D V]YD }']YD \ND VND 11{D

T4i ngiy 01/012011

Ting do g6p v6n

Mua c6 phi6u qug

Lqi nhuan trong nimPhan ph6i lqi nhuan

Trich qui klen thuong, phrlc

Ioi vd ban rlidu hanh

Chia c6 tric

Tvi ngiry 3lll2l201lMua d phi6u qui

G trong nam

Phan ph6i lqi nhuen G)

Trich qui khen thuong phric

loi vd ban didu hanh (i)T4ingiy 3lll2B0l2

395.7t8.480.000 7.810.001.000

135 290 6s0 000 3 978 943 000 (10.43s.115.22;)

- 4.579.646.154

4.986,s39.870 1.528.049.633 43.106.830.s1s 4s3.149.901.018

- 31911.4s0202 31.911.450.202

2.289.823.017 (6.869.469.231)

(s .997 .st1 .7 16) (s .997 .stI .7 t6)(56. I 66.906.500) (56. I 66.906.500)

531.009.130.000 11.788.944.000 (101439.11s.220) 9.s66.186.024 3.817.872.710 5.984.387.270 ss1.727.4M.784

- _ (68.282.270)

-- t.t2r.2ro.s;8

-- (17 128 724 s2;) t ililil:?tril

s60.605.264 (1.681.815.792)

0 1 85 895 384) fl r 85 895 384)

531.009.130,000 11.788.944,000 (10.507397.490) 10.687.396.552 4-378.477-974 (14.012.048.73$ s33344.s02.301

(D C6ng ty ttii trich Qu! ttAu hr ph6t tri6n; Qu! dg trft b6 sung viin diAu lQ; vd Qu! khen thudng, phric lgi,Qu! thudng Ban tli6u hanh dr lqi nhuan sau thu6 cta n5m 201I theo Nghi quy6t cria Dpi HQi tl6ng c6it6ng thulng ni6n ndm 2012 va sti ti€n tuong img liL 1.121.210.528 tt6ng, 560.605.264 d6ng vd1.185.895.384 tl6ng.

V6n tli6u 16

Tinh hinh g6p vi5n tti6u l€ cta cdc c6 d6ng tpi ngdy 31 th6ng 12tdm2012 nhu sau:

Y6n thr;c g,5p

t+i ngiry 3lll2D0l2vND (%l

V6n thgc gr6p

tpi ngdy 3lll2D0l1YND (%\

COng ty CP Tip tloan Dpi DuongCdngtyTNHHVNTC6ng ty CP Quen ly Qu! DAu tu Chimg khorin HapacoC6 d6ng kh4c

C6ng ty C6 pnan fVINgan hang TMCP Diu khi toan c6u

C6ng ty Ddu tu vd Thuong m4i HQ th6ng Qu6c t6T6ng Cdng ty CP Dich w kI thu4t d6u khi Vi6t NamT6ng C6ng ty CP Xdy lip DAu khi ViQt Nam

' Ng6n hang TMCP D4i Duong

^l t .tuo pmeu

56 luqng cd phil5u ild ph6t hinh ra c6ng chringC6 phi6u phd th6ngS5 luqng c6 phii5u dd mua lpiCO phiiiu phd th6ng56 luqng c6 phi6u ph6 th6ng dang luu hdnhCO phi€u phd thdngMQnh gi6 mdi c6 phin

531.009.130.000 100.00 531.009.130.000 100,00

3Ut2nOD 3ut2l20tl

100.000.000.000

81.519.800.000

120.000.000.000

90.362-830.000

43.500.000.00043.500.000.000

29.000.000.000

23.126.500.000

90.362.830.000 17,02

43.500.000.000 8,1943.500.000.000 8,1929.000.000.000 5,4623.126.500.000 4,36

181.519.800.000 34,18120.000.000.000 22,60

r 8,83

15,35

22,60

17,02

8,19

8,19

5,464,36

C6 phan^; , ;Lo pnanC6 phan^: , ;LO pndnCO phan^: ,:co phan

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53.100.91353.100.9I3

1.194.200

t.194.2005t.906.713

5 1.906.7 I 310.000

53.100.91353.100.9 I 3

1.186.1001.186.100

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CONG TY CO PHAN KNTH DOANH DICH VU CAo CAP DAU KHi vIET NAM BAo CAo TAI CHINH18 Nguy6n Huy Tg, Hai Bd Tnmg Cho n6m tdi chinh k6t thric ngdyHi NOi, CIDGICN Vi€t Nam 3t thrtng 12 n6m 2012

THUYET MINH BAO CAO TAI CHINH $i6P thCO) UAU S6 B O9-DNCdc thuyiit minh noy ld mdt bQ phQn hqp thdnhui

"an ittgc dlc ding thdi vdi bdo cdo tdi chinh kdm theo

18. BQ PIIAN TITEO LTNH V.TIC KIIIH DOANH VA THEO KHU VTIC DIA Lf

Hoat d6ng san xu6t kinh doanh chinh cria C6ng ty ld kinh doanh bAt dQng sdn vir cung c6p dich qr dulich. Trong n6m, C6ng ty kh6ng c6 ho4t tl6ng san

"u6t tintr doanh ndo kh6c, theo d6, ih6ng tin tai

chinh trinh bdy tr6n bdng cdn AOi t6 toan tqi ngdy 31 thang 12 ndm20l2 vittoan bg doanh thu, chi phitrinh bdy trdn biio c6o- ktSt qud ho4t dQng kinh doanh cho n5m tdi chinh k6t thric ngiy 3l th6ng t2 iam2012 dtu li6n quan d6n ho4t ilQng kinh doanh b6t dQng sin vh cung cdp dich

".o a, ii"t.

C6ng ty kh6ng c6 ho4t d6ng kinh doanh ndo ngodi l5nh th6 Vi6t Nam; do vfy, C6ng ty kh6ng c6 bdphfln kinh doanh theo khu v.uc tlla g nno ngodi ViQt Nam.

19. DOANH THU BAN HANC VA CUNG CAP NICH VU

r'i

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1

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21.

2012YND

20tt\.ND

Doanh thu brin hang (i)Doanh thu cung cAp dich vu

Ldi tir c6c khoan dAu tu tdi chinh ngan nanL6i tu hoat rlQng riy th6c quan $ v6nLdi hr ho4t itQng brln chr?ng khoanC6 hrc, loi nhu6n tluo. c chiaLdi ti6n gui ngdn hang kh6ng ky hanDoanh thu ho4t tlQng tdi chinh L*rdc

CHI PIf TAT CgiMr

Chi phi b6n chimg khoanDy phong c6c khoan dAu tu

8.363.119.820 69.867.s43.426

22.705.500.192I14.900.000

1.725.592.453

22.820.400.192 1.725.592.453

(i) Nhu trinh biy tpi Thuy6t mffi s6 10, ngdy 02 thang3 ndm20l2, C6ng ty thlrc hiQn chuy6n giao99o/o v6n g6p dy 6n Trung tdm thuong m4i tai chinh, vin phdng vd khfch s4n thu6c Khu trungtam COt tl6ng h6, thanh ph6 Hp Long, tinh Quang t{inh cho C6ng b, CO pnan rcractr sqn vd DichvU Dai Duong duoi hinh thric hqp tt6ng hqp tac tlAu tu. Doanh thu brin hang cho ndm tdi chinht4i ngiy 3l thring 12 ndm20l2bao gdm doanh thu tu hoat rlQng chuydn nhugng ndy.

cm v6x uAxc BAN vA DrcH vU cuNG cAp

Nhu trinlrtdy tai Thuyi5t-mintr sO tO vd Thuy6t minh s6 19, ngiy 02thang3 ndm}}t2,Cdng ry thUchi6n chuyr3n giao 99Yo v6n g6p dg rin Trung tdm thuong mpi tii ctrintr, van phdng vd khiich r*-ttuO.Khu trung tam C6t <l6ng h6, thanh ph6 H4 Long, tffi Quang Ninh cho C6ng ty C-6 phan Khdch san vdDich vtr Dai Duong duoi hinh thric hqp tl6ng lrqp tric tl6u tu. Gia v6n cho ndm'tdi chinh ki5t ttlic ngiy31 thring 12 ndm20l2 chiydu bao gdm gid v6n tuong img tir hopt clQng chuy€n nhuong niy.

DOANH THU HOAT DQNG rAr Csimr

2012

VIYD20ttvt[D

5.111.133.7212.185.449.999

34.986.450776.000.000

.2ss.549.6s0

48.861.796.057

t5.679.3s0.ss41.816.543.363I .321 .900.500

304.00s.8441.877.941.r08

2012

\rI{D20ttVND

705.582.080

1.701.745.73313.820.124

6.439.467.637

2.407.327.813 6.453.287.761

cONG Ty co pHiN Ktru{ DoANH DrcH yr; cAo cAp nau xHi vrET NAM sAo c,(o rar cniNnl8 Nguy6n Huy Ty, Hai Bd TnmgHANOi, CIDC{CN ViQtNam

Cho ndm tdi chinh kt5t thric ngdy31th6ng 12ndm20l2

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THrryiT MINH sAo cAo TAr CHINH (Ti6p theo) MAU SO B O9-DNCdc thuyiit minh nay ld m6t bQ phdn hqp thdnh vd cdn duqc dpc dong thdi vbi bdo cdo tdi ch[nh kdm theo

2s. LO. r NHUAN X}{AC

24-

25-

2012VND

20tt\rtlD

Thu nhap tu ban c6 ngot

Kh6c

Thu nhflp kh6cChi phi tr6ng c6 nggtKh6cChi phi khdc

@6)/LS,r nhu$n khic

THUE THU M-IAP DOANH NGHIEP

Lgi nhufln trufc thu6Diiu chinh cho thu nh$p chlu thui6Trir: Thu nhAp khdng chiu thui5

CQng: Cric khoan chi phi kh6ng tluo. c khdu trir

Thu nhfp chiu thu6Thu6 suAt th6ng thudng

Thu6 thu nhflp doanh nghiQp

Lqi nhuan aC tinn Hi co ban tr6n c6 phiiSu

SO binh qudn gia quy6n cria c6 phi6u ph6

th6ng dd tinh lai tr6n c6 phi6u co bin

(Ld)lLeico bin tr6n c6 phi6u

(6s9.902.909) 115.950.689

72.000.000s7.735.702

129.735.702725.130.373

64.s08.238789.638.611

124.428.4s2124.428.452

8.477.763

8.477.763

2012vttD

20ttVND

(17.128.724.829)

776.000.0001r7.507.095

42.305.235.104

1.321.900.s00

591.80s.004

(17.787.217.734)25%

41.575.139.60825o/o

LAI CO nAx rn0x Co PHIEU

ViQc tinh torln l6i co bdn tr6n c6 phi6u vd l6i tr6n c6 phi6u suy giim phan bO cho cdc c6 d6ng sd htuc6 phiiSu ph6 th6ng cta c6ng ty m9 tlugc thlrc hiQn tr6n co sry ciic s6 li6u sau:

2012 20tl

10.393.784.902

\rND 117.t28.724.829) 3r.971.450.202

C6 phi6u s 1.906.783 50.55r.024

(330) 631

26. CHI PHi SAx xuAr KII\IH DOAI\H TIIEO yfu 16

Chi phi nhdn vi6n quan lfChi phi vQt liQu quan $Chi phi tt6 dung v6n phdng

Chi phi kh6u hao tii san c6 Ai*rThui5, phi vd lQ phiChi phi dich vp mua ngoiriDg phdng phdi thu kh6 ddiChi phi kh6c

2012VI{D

2AttVND

10.247.524.714

483.023.6231.039.393.070

1.050.034.738

129.44s.991

21.7t7.943.3444.2 r 9.600.0006,358.048.579

9.009.386.471290.765.01s364.302.236s39.024.460124.723.367

s.3s9.49s.561

7.262.866.59345-245-014-tl9 22.950.563.703

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coNG Ty co pHAN KINH DoANH DICH w cAo cAp oAu rcri vrET NAM nAo cAo rAl cnimr18 Nguy6n Huy TE, Hai Bi TnmgHAN6i, CTDGICN Vict Nam

Cho nim tdi chinh ktSt thric ngdy

THUyfT MrNH nAo cAo rAl cufNn ei6p theo) tvrAu s6 B 09_DNCdc thuy€t minh nay ld mdt b6 phdn hqp thdihri

"an inq" dp" d6ng thdi vni bdo cdo tdi ch{nh kdm theo

3l/12/2012

31 th6np.12 ndm20l2

3Ut2nAfl

11 c6nc cU rAr cHiNH

Quan If rrii ro v5n

96rg ty quan ly,ngu6n v5n nhim tlim b6o rang COng ty c6 th6 vira hoat tl6ng li6n tgc vira tOi da hOalqi ich cria c5c c6 ddng th6ng qua t6i uu h6a ra Ou

"guao v6n vd c6ng no.

g.Au tnlc Yr: "..1 Cdng ty g6m c6 cdc khoin no thu6n (bao- gdm c6c khoAn vay nhu da trinh bdy tai

Thuydt minh s6 13 tni di ti6n vd ciic khoan tuong duong tienl va ph6n v6n thuQc s6 hitu cria "i" i(:il6ng (bao g6m v6n gop, cdc quy dU trft tru ai t6 t[y rc;. -

HQ s6 ddn biiy tdi ch{nh

HQ s6 ddn bAy tai chinh cria c6ng ty tai ngdy t6t ttrac ni6n tl6 kt5 to6n nhu sau:

Cric khoan vayTru: Ti6n vd cdc khoan tuong duong ti6nNqthuanV5n chri sd hiruTf 16 nq thuin tr6n v6n chfi sO hi?u

Cfc lo4i cdng cg tii chinh

Tii sin tii chinhTiAn vd c6c khoin tuong ttuong ti6nPhdi thu kh6ch hdng vd phdi thu kh6cDAu tu ngin h4nDAu tu ddi han

r ong cgtrg

COng nq thi chinhC6c khoan vayPhei tra nguoi biin vd phdi tri kh6cChi phi phdi trir ong cgng

VIYD128.214.339.s093s.666.967.49892.547.372.01r

533.344.502.301

\rND128.214.339.509

101.591.413.383

26.622.926.t26551.727.404.784

17o/" 5o/o

Crlc chfnh sr{ch k6 tor{n chri y6u

Chi ti6t ciic chinh s6ch k6 to6n chri yi5u vi c5c phuong ph6p mi C6ng ty 6p dung (bao g6m c6c ti6u chid6 ghi nhan, co sd x6c rtinh gie tri va co so ehi nhan ;c khoin tfr, ,r,ap'ra

"fi pr,ii,ialrJiruig r"ui

tii sin tii chinh vd c6ng no tai chinh dugc trinh bdy tai Thuyi5t minh s6 4.

3l/12/2012VND

3l/l2t20rt\rND

35.666.967.498s6.436.108.920

7.283.219.969282.306.643.267

l0 L591.413.38316.058.813.867

7.573.180.819306.894.246.s39

381.692.939.6s4 432.117.654.608

t28.214.339.s0968.409.716.s8741.136.997.0s1

t28.214.339.s0981.377.s68.24419.098.067.397

237.761.053.147 228.689.975.1sO

C6ng. ty chua tlanh gi6' gi6.fi hsp ly cta tdi san tdi chinh vd c6ng ng tai chinh t4i ngiy k6t thric ni6ndO k.5 toan do Th6ng tu so ztotiodqzrr-erc do 86 Tdi chinh r1a ban hanh ngay oo tfrang I I n[m2009 ("Thdng tu210") cfing nhu c6c quy dinh hi6n hanh chua c6 hudng a5n c[t[c ve vigJxac Ainngi6 tri hqp ly cl0ra cdc tiri sdn tdi chinh vd c6ng no tai chinh. Thdng tu 210 y6u cAu 6p dpng bhu6o 111tr"b6o ciro tii chinh Qu6c ti5 v6 vi6c trinh bdy bio c6o tdi chinh vd tluyr5t *irtr tt ong ii" aAIra

"oog "1,tdi chinh nhmg kh6ng dua ra hudng ddn tuong tluong cho vi6c tillnh gi6 vd ghi nha, .Ong cu tdi chinhbao g6m ci 6p dgng gi6 tri hqp l)r, nharn phi hSp vOi-Cirudn mgc b6o"cdo tal"fr*f, qr6;7i.-

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"an iuqc dpc d6ng thdi v6i bdo cdo tdi chfnh kdm theo

coxc cU TAr cHiNH @i6p theo)

Mgc ti6u quin lf rfii ro tii chinh

Rrii ro tai chinh bao g6m rui ro thi truong (bao gdm rui ro lai su6t va gi6), rui ro tin dung vd rui rothanh khoan.

Rrti ro thi trrdng

Hoat d6ng kinh doanh cria COng ty sE chri y6u chfu rui ro khi c6 sg thay d6i vC lai su6t va gid. C6ng tykh6ng thuc hiQn ciic biQn ph6p phdng ngua rui ro ndy do thi6u thi truong mua c6c cdng cg tdi chinhnay.

Qudn lit rii ro ldi suiit

C6ng ty chiu rui ro- l6i su6t phdt sinh tu c6c khoan vay chiu lzi sudt dd rluo. c tcy k6t. Rrii ro ndy sE duo. cC6ng ty quan $.bang c6ch duy tri d mric tlO hsp l;f c6c khoin vay vir ph6n iich tinh hinh canh tranhtrcn thi truong d6 c6 du-o. c lni su6t c6 loi cho c6ng ty tu c6c ngu6n tho l,uy thich hqrp.

Qudn ly rii ro vi gid c6 phidu

Cdc c6.phit5u do C6ng ty ,A* git bi nnh. huong boi c5c rui ro thi tru&ng ph6t sinh tu tinh kh6ng chlcchan vC gi6 tri tuong Iai cria c6 phit5u dAu tu. HiQn tpi thi truong chrmg khorin tlang d giai doqn suygidm do vQy, thay a6i gia c6 phi6u se anh hudng d6n ki5t qui ho4irl6ng t<inn aoantr cria C-6ng ty.

Rrii ro tin dqng

Rrii ro tin dgng xay ra khi mQt khrich hang hoac d6i tilc kh6ng tISp ung dugc ciic nghia vu trong hqptl6ng d5n d6n cilc t6n th6t tli chinh cho C-6ng ty. C6ng ty c6 chinh sain tin dgng pht hqp vd thudngxuy6n theo doi tinh hinh d6 d6nh gi6 xem C6ng ty c6 chiu rui ro tin dung hay kir6ng. iai ngay kisithric ni€n tt6 ki5 torin, Cdng ty c6 khoan rui ro tin dpng tap trung kh6 ltu tir kho* pnaltfr"'ud

".h"y6"

nhugng chimg khorln tIE qu5 hpn thanh todn v<ri s6 tien 9,9 t! tt6ng.

Qurtn fi rrti ro thanh kho,rtn

Muc tlich quan li rui ro thanh k*roan nhim dim bio thi ngu6n v6n d6 rl6p rmg c6c nghia v.u tdi chinhhi€n tai v?r trong tuong lai. Tinh thanh khoan cflng tluo. c C6ng ty quan li nhAm darn b6o mric php trQigita c6ng ng ddn h4n vi tdi san tli5n han trong kj' d mric c6 thti tlu-o. c kirSm sodt aOi voi sO iiin maC.ong.tyJin rang c6 th6 tao ra trong ky- d6. Chinh r6"h

",iu C6.ng E ld theo d6i thudng xuy6n ciic y6u

cdu vC thanh ktroan hi6n tai vd ftr ki6n trong tuong lai nhim ttim bdo C6ng ty duy tri dt mtc d1rphdng ti6n m{! c6c khodn vay vd ihi vtin ma iac

"6 AO.rg cam ki5t g6p nham A7p ,mg

"ac quy Ainfr vi

tinh thanh khodn ngSn hqn vi ddi h4n hon.

Cdcbirng duoi tl6y trinh bdy chi tii5t c6c mric ttrlo h4n theo hqp d6ng cdn l4i d6i voi tdi sin tii chinhvi c6ng ng tai chfnh phi ph6i sinh vd thoi qan thanh to6n nhu tl6 <luo. c th6a thudn. Cdc bang ndy duo. chinh bdy fira tr6n ddng ti6n chua chi6t kh6u cta tai san tdi chinh gdm va c6ng nq tdi chfnh tinh theongdy s6m nhSt ma C6ng ty phni rd. C6c bang

"dy t i+ bay ddngii6n cta c6Jkho6n g6c. ViQc trinh

bdy th6ng tin tdi san tdi chffi phi phrii sinh ld can tnii5t O6 tri6u duoc vi€c quan ly rui ro thanh kho6ncria cong ty khi tinh thanh khoan duoc quiln lf tr6n co sd c6ng ng vd tdi san thuan.

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THUyfT MrNH sAo cAo rAr cnirrrn ei6p theo) vrAu s6 B 09-DNCdc thuyiit minh nay ld m6t bd phdn hqp thdnh ra "i, duqc dpc d6ng thoi vai bdo cdo tdi chfnh kdm theo

cONc CV TAI crrirrrn gi6p theo)

Qudn l! rfii ro thanh khofin QiAp theo)

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Tii sin tdi chinhTi6n vd cric khoan tuong duong ti6nPhii thu kh6ch hang vd phii thu kh6cCric khoan ddu tuIong cgng

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COng nq tii chinhC6c khoan vayPhai tra nguoi brin vd phii tri khricChi phi phdi trarong cgng

Ch6nh lQch thanh khoin thuin

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Tii sin tii chinhTi6n vd c6c khoan tuong <luong tiCn

Phii thu khfch hdng vd phdi thu kh6c

C6c khoan tlAu tur ong cgng

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Cdng ng tii chinhC6c khoan vay

Phai tra ngudi b6n vd phdi tri kh6c

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Ch6nh IQch thanh khof,n thuin

282.306.643.26799.386.296.387 282.306.643.267 381.692.939.654

35.666.967.49856.436.108.9207.283.219.969

35.666.967.49856.436.108.920

289.s89.863.236

Dudi I nlmVND

Tr0n I nimVND

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128.214.339.50968.409.716.5874l-136-997.051

128.214.339.509

68.409.716.s8741.136.997.051

237.761.053.147 237.761.053.147

(138.374.7s6.760) 282.306.643-267 143.931.886.507

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101.s91.413.383

1 6.058.8 13.867

7.573.180.8r9

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81.377.568.244

19.098.067.391

128.214.339.509 128.214.339.509

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100.47s.635.641 128.214.339.509 228.689.975.150

24.747.772.428 178.679.907.030 203.427.679.458

T4i ngdy 3l th6ng 12 ndm 2012, titi san tdi chinh nh6 hon c6ng ng tdi chinh voi sO tien khodng 138,4t! tl6ng. Tuy nhi6n, Ban Girim d6c tin tucrng ring COng ty sE thu tlugc th6rn ti6n g6p v6nrnuu

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tir cdc kh6ch hang trong n6m 2013 vd do d6 Cdng ty c6 th6 tpo ra dri ngu6n tien de d6p rmg ciic nghiavu tii chinh khi tli5n han.

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c6xc rY co puAN xnnr DoANrr DICH vU cao cAp oAu rni vrET NAM sAo cAo rAr cufivn18 Nguy6n Huy Tg, Hai Bd rnmg cho ndm tdi

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HaN6i, CHXHCN Vi6tNam 31th6ng 12ndm20l2

THrryET MrNH nAO CAO rAr Cninn gi6p theo) ruAu s6 B 09-DNCdc thuy€t minh nay td m1t bQ phQn hqp thdnh ui

"in duqc dgc ddng thdi vai bdo cdo tdi chinh kdm theo

NGHTEe vU vA s6 orlvor cAc s0x lrtN quatTrong n6m, C6ng ty d6 co cric giao dich chri y6u sau voi ciic b6n li6n quan:

28.

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36 du chri yi5u voi c6c b6n li6n quan t4i ngdy 3l th6ng 12 ndm2012 nhu sau:

Nh{n viin g6p tli6u lQ

T6ng COng E CP Xdy lip Dau khi VigtNamNgdn hang TMCP Dai DuongCdng ty CP PVINgdn hdng TMCP DAu khi todn c6uDoanh thu ho4t tlQng tii chfnhCdng ty CP Ddu tu vi Ph6t tri6n PVIT6ng C6ng ty Tdi chinh CP Ddu khf Viet NamNgdn hang TMCP Diu khf todn cdu

Ngdn hdng TMCP D4i DuongT6ng COng ty Tii chinh CP Diu lCri Vi6t NamDoanh thu brln hhng vir cung cip dich vtrT6ng C6ng ty CP Dich vp k! thuflt Ddu khiC6ng ty CP Kh6ch san vi Dich vU Dai Duong

Nhin chuyOn nhugng c6 phnnT6ng C6ng ty CP Xdy lip Ddu khi Vi6t Nam

Thu nhip cfra HQi tl6ng Quin tri vi Ban GiSm tliic

Tidn grfii c6 k) h4nNgdn hang TMCP D4i Duong

Iiy th6c quin lf viinT6ng C6ng ty CP Tei chinh DAu khi ViQt NamDiu tu dli h4n khfcC6ng ty CP Khdch san DAu khi Lam KinhIIng truric cho ngudi bdnC6ng ty CP x6y hp diu khi HeNOiT6ng C6ng ty CP Xdy lip Dau k*rf Vi6t Nam

Phii thu kh6cPhii thu l6i tiAn Cur c6 ky han T6ng C6ng ty CP Tdi chinhDAu khi VietNamPhii thu lni ti6n grii c6 kj'han Ngdn hdng TMCP DaiDuongPh6i thu l6i vay tu C6ng ty CP Kh6ch s4n vd Dich vU DaiDuongOng Bni Ngoc HmgOng Nguy6n fuAn anhVay ngin h4nNg6n hang TMCP Dai DuongPhii tri nguiri binC6ng ty CP Thi c6ng Co gi6i vd Lip mdy Diu khiPhfri tr6, phii nQp ngin h4n kh6cTdng C6ng ty CP X6y ldp Ddu khi ViQt NamPhai ha l6i vay tu Ngdn hang TMCP D4i DucrngVay vh nq dii h4nNgdn hang TMCP Dai Duong

l10.000.000

686.748.599

2.110.449.999

22.820.400.192

3.033.s96.067

3llt2/2a12VIID

74.575.800.00041.000.000.000

13.500.000.00013.500.000.000

15.383.145.554

2.714.260.373

8.752.580.870

717.681.8r8

r 8.000.000.000

4.294.718.s30

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28.000.000.000

4.000.000.00b

5.000.000.000

10.000.000

9.475.374.339

4.444.444

182.000.000

40.832.394.566

128.214.339.509

12.800.000.000

18.000.000.000

40.832.394.s66

35.000.000.000

5.000.000.000

1.000.000.000

16.000.000.000

116.666.667

2.923.t3666.567.244

12.800.000.000

18.000.000.000

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cONG Ty cO pHi.N KINH DoANH DrcH vu cAo cAp oAu rcrivrBT NAM nAo cAo rfu cnimrl8 Nguy6n Huy Tg, Hai Bd TnmgHaNQi, CIDG{CNViQtNam

Cho ndm tai chfnh k6t thric ngiy3l thang l2ndm20l2

Chfr Th! Thriy HiNguoi lfp bi6u

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s6 r,rpu so sAmr

S5 tigu so siinh la sii 1i9u tr6n b5o c5o tdi chinh cho nf,m2}ll, dlduoc ki6m torin.

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