BCTT Rieng Nam 2012

7/22/2019 BCTT Rieng Nam 2012

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C6ng ty C6 phAn Dich v T6ng hqp Sii GdnB6o c6o tdi chinh ring cho ndm kdt thric

ngdy 3 I th6ng l2 n1tm 2012


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Cng ty C phn Dch v Tng hp Si GnThng tin v Cng ty

1

Quyt nh s 3448/Q-UB ngy 9 thng 7 nm 20043449/Q-UB ngy 9 thng 7 nm 2004

Cc quyt nh ny do y Ban Nhn Dn Thnh ph H Ch Minhcp.

Giy php Kinh doanh 4103002955 ngy 15 thng 12 nm 2004

Giy php kinh doanh ca Cng ty c iu chnh nhiu ln,ln iu chnh gn nht l giy php kinh doanh s 0301154821

ngy 15 thng 10 nm 2009. Giy php kinh doanh do S Khoch v u t Thnh ph H Ch Minh cp.

Hi ng Qun tr ng Nguyn VnhTh Ch tchng Nguyn Bnh Minh Thnh vinng T Phc t Thnh vinng V Hin Thnh vinng T Tr Dng Thnh vinng Lng Quang Hin Thnh vinng L Hng Thnh vin

Ban Tng Gim c ng Nguyn Vnh Th Tng Gim cngNguyn Bnh Minh Ph Tng Gim cng T Phc t Ph Tng Gim cng V Hin Ph Tng Gim cng Phan Tun Dng Ph Tng Gim cng Mai Vit H Ph Tng Gim c

Ban Kim sot ng L Xun c Trng banB Nguyn Phng Loan Thnh vinng Nguyn Cng Bnh Thnh vin

Tr s ng k 68 Nam K Khi NghaQun 1, Thnh ph H Ch MinhVit Nam

Cng ty kim ton Cng ty TNHH KPMGVit Nam


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C6ng ty C6 phAn Dich vu T6ng.hqp Sii Gdn86o c6o cira Ban T6ng Gi6m al5cBan T6ng Gi6m d6c C6ng ty chiu trrich nhiQm l4p vd trinh bdy b6o crio tdi chinh ri6ng theo ciicChudn muc Kii to6n Viet Nam, H0 th6ng Kit to6n Viet Nam vd c6c quy dinh ph6p lf c6 li6n quan.Theo I kidn cua Ban Tong Cidm d6c Cong q;(a) b6o c6o tdi chinh ring dugc trinh bdy til trang 4 d6n trang 51 tld


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IlIflH KPMG Limit6d Branch Te ephone +84 (8) 3B2T 926610" Floor, Sun Wah Tower115 Nguyen llue StreetDlstrict 1, Ho Chi Minh CtyThe SocaLst Republic of Vietnam

BAo CAo KIf,M TOAN DOC LAP-. . ^1 -^l(lnh gul cac Lo oongCdng ty C6 phnn Dich vg T6ng hqp Sii GdnPh4m vi ki6m toinChrlng t6i d6 kidm todn bing cAn dOl t


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Cng ty C phn Dch vTng hp Si GnBng cn i k ton ring tingy 31 thng 12 nm 2012

Mu B 01 DN

Cc thuyt minh nh km l b phn hp thnh cacc bo co ti chnh ring ny4

Ms

Thuytminh

31/12/2012VND

31/12/2011VND

TI SN

Ti sn ngn hn(100 = 110 + 120 + 130 + 140 + 150) 100 106.291.440.413 168.108.111.315

Tin v cc khon tng ng tin 110 4 4.455.549.627 10.048.378.526Tin 111 4.455.549.627 9.598.378.526Cc khon tng ng tin 112 - 450.000.000

Cc khon u t ti chnh ngn hn 120 5 12.880.000.000 31.174.899.000Cc khon u t ngn hn 121 54.800.000.000 65.730.739.308D phng gim gi u t ti chnhngn hn 129 (41.920.000.000) (34.555.840.308)

Cc khon phi thu ngn hn 130 6 84.755.837.466 111.854.016.382Phi thu khch hng 131 14.296.090.285 11.413.308.057Tr trc cho ngi bn 132 20.750.113.731 40.631.312.832Cc khon phi thu khc 135 49.709.633.450 59.809.395.493

Hng tn kho 140 7 106.619.587 10.030.892.733

Ti sn ngn hn khc 150 4.093.433.733 4.999.924.674Chi ph tr trc ngn hn 151 7.916.671 108.636.367Thu gi tr gia tng c khu tr 152 917.360.319 1.092.864.564Ti sn ngn hn khc 158 3.168.156.743 3.798.423.743


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Cng ty C phn Dch vTng hp Si GnBng cn i k ton ring tingy 31 thng 12 nm 2012 (tip theo)

Mu B 01DN

Cc thuyt minh nh km l b phn hp thnhcacc bo co ti chnh ring ny5

Ms

Thuytminh

31/12/2012VND

31/12/2011VND

Ti sn di hn(200 = 210 + 220 + 240 + 250 + 260) 200 1.286.666.428.487 1.352.903.828.290

Cc khon phi thu di hn 210 6 62.845.621.247 43.064.994.071Phi thu di hn khc 218 62.845.621.247 43.064.994.071

Ti sn c nh 220 539.390.473.363 491.961.809.424Ti sn c nh hu hnh 221 8 3.106.895.739 3.914.990.931

Nguyn gi 222 10.843.930.349 11.376.771.945

Gi tr hao mn ly k 223 (7.737.034.610) (7.461.781.014)Ti sn c nh v hnh 227 9 43.961.077.356 44.747.675.028

Nguyn gi 228 47.084.099.490 47.084.099.490Gi tr hao mn ly k 229 (3.123.022.134) (2.336.424.462)

Xy dngc bn d dang 230 10 492.322.500.268 443.299.143.465

Bt ng sn u t 240 11 185.143.232.657 192.660.607.952Nguyn gi 241 224.224.251.966 224.224.251.966Gi tr hao mn ly k 242 (39.081.019.309) (31.563.644.014)

Cc khon u t ti chnh di hn 250 12 493.817.114.738 616.331.064.926

u t vo cng ty con 251 157.072.107.279 128.263.107.279u t vo cng ty lin kt 252 58.230.309.000 141.080.309.000u t di hn khc 258 303.954.496.328 371.311.265.631D phng gim gi u t ti chnhdi hn 259 (25.439.797.869) (24.323.616.984)

Ti sn di hn khc 260 5.469.986.482 8.885.351.917Chi ph tr trc di hn 261 - 1.791.093.605Ti sn thu thu nhp hon li 262 13 4.259.486.482 5.163.758.312Ti sn di hn khc 268 1.210.500.000 1.930.500.000

TNG TI SN

(270 = 100 + 200)270 1.392.957.868.900 1.521.011.939.605


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Cng ty C phn Dch vTng hp Si GnBng cn i k ton ring tingy 31 thng 12 nm 2012 (tip theo)

Mu B 01DN


Ms

Thuytminh

31/12/2012VND

31/12/2011VND

NGUN VN

N PHI TR(300 = 310 + 330) 300 738.251.609.891 870.823.688.655

N ngn hn 310 352.884.769.949 460.063.931.289Vay ngn hn 311 14 93.686.173.330 235.127.329.526Phi tr ngi bn 312 10.232.605.647 4.959.773.687

Ngi mua tr tin trc 313 34.993.474.130 44.268.042.953Thu phi npNh nc 314 15 21.282.623.305 9.974.381.188Phi tr ngi lao ng 315 28.015.582.862 29.864.621.225Chi ph phi tr 316 16 15.289.381.947 5.511.571.652Cc khon phi tr, phi np ngnhn khc 319 17 144.919.337.824 126.244.948.661Qu khen thng v phc li 323 18 4.465.590.904 4.113.262.397

N di hn 330 385.366.839.942 410.759.757.366Phi trdi hn khc 333 19 114.501.317.327 111.707.395.567Vay di hn 334 20 214.459.700.672 194.281.092.890Doanh thu cha thc hin 338 21 56.405.821.943 104.771.268.909

VN CH S HU(400 = 410) 400 654.706.259.009 650.188.250.950

Vn ch s hu 410 22 654.706.259.009 650.188.250.950Vn c phn 411 23 249.955.730.000 249.955.730.000Thng d vn c phn 412 317.064.858.303 317.064.858.303C phiu qu 414 23 (690.474.358) (690.474.358)Qu u t v pht trin 417 12.469.151.903 12.469.151.903Qu d phng ti chnh 418 12.469.151.903 12.469.151.903Li nhun cha phn phi 420 63.437.841.258 58.919.833.199

TNGNGUN VN(440 = 300 + 400)

440 1.392.957.868.900 1.521.011.939.605


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Cdng ty C6 phAn Dich vg T6ng hqp Sii GdnBing cAn O5i k6 toin ri6ng t4i ngiry 31 thing12 ndm20l2 (ti6p theo) MduB0l-DNCHI TIEU NGOAI BANG CAN DOI KE TOAN

Ngo4i tQ trong tin:USDEUR

st n2n0t2 3t/12/2011681 703

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ngdy l8 th6ng 3 nim 2013Ngudi l6p:

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Cdc thuydt minh dinh kim tA bo ph1tn hop thiinh cua cdc bdo cdo tdi chinh ri6ng nay


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C6ng ty Cd phAn Dich vg T6ng hqp Sii GdnB6o crio k6t qui ho4t clQng kinh doanh ri6ng cho nim kiit thfc ngdry 31 thhng 12 ndm 2012MAuB02-DN

Me Thuy6tsli minh01 2402

2012VND

20llVND

T6ng doanh thuCfc khoin giim trir doanh thuDoanh thu thuAn (10 = 0l + 02)Gi6 viin hirng b6n

Lqi nhuin g6p (20 : r0 + 11)Doanh thu hoat d6ng tdi chinhChi phi tdi chinhTrong d6: Chi phi ltii vayChi phi b6n hdng

Chi phi quin ly doanh nghiQp@6)^qi nhuan thuin tt ho?t rl6ng kinhdoanh (30 = 20 + 27 + 22 + 24 + 25)

Thu nh6p kh6cChi phi klt6cLqi nhufn tir c6c ho4t ilQng kh6c(40 = 31 + 32)Lqi nhufln tru6c thuii (50 = 30 + 40)Chi phi thu5 thu nhip doanh nghiQp hiQnhinhChi phi thuii thu nh{p doanh nghiQp hoinl?iLqi nhuin thuin sau thu6 thu nh{p doanhnghiGp (60 = 50 + 51 + 52)Lei cd ban tr6n c,5 phi6u

Ngudi l4p:/@t2--tv--

Hodng Thi ThioKi todn tradng

Cdc thtgth minh dinh kin lii b6

91.934.395.742 140.176.007.609(96.164.s20) (90.679.71s)

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9t .837 .931 .222(49.160.637.023)

140.085.327.89,1(93.939.257 .096)

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42.677 .291.19947.829.15 5.885(99.6s3.967 .0t0)(67.469.727.289)(1.04s.665.27 6)

(39.929.137 .541)

46.146.070.79873.61',7.980.990(84.203.213.243)

(76.519.113.919)(3.03 5.294.894)

(3 I .817.075.018)

(s0.122.319.749) 708.468.633t16.302.234.120 49.573.994.018

(3. r 8s.024.906) (917.8 86.917)113.117.209.214 48.6s6.107.r6162.994.889.465 49.364.575.794(8.127.773.45s) (s.173.9s0.000)

(904.271.830) (6.607.942.788)s3.962.844.180 37.582.683.006

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ngdy l8 th6ng 3 nim 2013

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10/52

Cng ty C phn Dch vTng hp Si GnBo co lu chuyn tin t ring cho nm kt thc ngy 31 thng 12 nm 2012(Phng php gin tip)

Mu B 03DN


Ms

Thuytminh

2012

VND

2011

VND

LU CHUYN TIN T HOT NG KINH DOANH

Li nhun trc thu 01 62.994.889.465 49.364.575.794iu chnh cho cc khon

Khu hao v phn b 02 9.213.303.085 10.228.514.797Cc khon d phng 03 8.480.340.577 1.085.217.937Li t thanh l ti snc nh 05 (3.957.948.227) -Li t thanh l mt phn u t vocng ty lin kt 05 - (20.695.800.000)Thu c tc v nhpli tin gi 05 (26.980.505.563) (39.516.115.567)L/(li) t thanh l cc khon u tvo chng khon 05 13.116.458.898 (7.654.448.170)Chi ph li vay 06 67.469.727.289 76.549.443.949

Li nhun t hot ng kinh doanhtrc nhng thay i vn lu ng

08 130.336.265.524 69.361.388.740

Bin ng cc khon phi thu v tisn ngn hn khc 09 86.947.027.411 36.486.177.477

Bin ng hng tn kho 10 9.924.273.146 (4.970.561.570)Bin ng cc khon phi tr v n

phi tr khc 11 (107.140.167.972) 45.981.296.874

120.067.398.109 146.858.301.521

Tin li vay tr 13 (67.920.505.208) (75.635.108.723)Thu thu nhp doanh nghip np 13 (1.017.236.047) (5.358.816.548)Tin chi khc cho hot ng kinhdoanh 16 (8.205.939.794) (8.592.341.506)

Lu chuyn tin thun t hot ngkinh doanh 20 42.923.717.060 57.272.034.744


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Cdng ty C6 phAn Dich vg T6ng hqp Siri GdnB:io c:lo luu chuy6n tidn tQ ri6ng cho nim t


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Cng ty C phn Dch vTng hp Si GnThuyt minh bo co ti chnh ring cho nmkt thc ngy 31 thng 12 nm 2012

Mu B 09 DN

11

Cc thuyt minh ny l b phn hp thnh v cn c c ng thi vi cc bo co ti chnh ringnh km.

1. n v bo co

Cng ty C phn Dch vTng hp Si Gn(Cng ty) l cng ty c phncthnh lp theoQuyt nh s 3448/Q-UB do y Ban Nhn dn Thnh ph H Ch Minh cp ngy 9 thng 7 nm2004 v c iu chnh theo Quyt nh s 3449/Q-UB cp cng ngy. Cc hot ng chnh caCng ty l:

Dch v v thng mi: t chc h thng kinh doanh,phn phi, sa cha vbo trt, xegn my v linh kin ph tngcc loi, vi cc nhn hiunh Toyota, Ford, GM, Suzuki,Hyundai, SYM, Yamaha; cung cp a dng cc loi hnh dch v theo tiu chun quc t,cung cp dch v taxi;

Dch v bt ng sn: u t, pht trin cc d n bt ng sn theo nh hng kinh doanhcao c vn phng, trung tm thng mi, cn h, khu bit th,khu ngh dng cao cp;

Dch v ti chnh: u t vn vo nhng lnh vc, ngnh ngh ph hp vi chin lc kinhdoanh ca Cng ty nh thng mi v dch v, bt ng sn, u t c s h tng v tichnh.

C phiu ca Cng ty c nim yt trn Sgiao dch chng khon Thnh ph H Ch Minh.

Ti ngy31 thng 12 nm 2012, Cng ty c 86 nhn vin (ngy 31 thng 12 nm 2011: 134 nhnvin).

2. C s lp bo co ti chnh

(a) Tuyn b v tun th

Bo co ti chnh ring c lp theo cc Chun mc K ton Vit Nam, H thng K ton VitNam v cc quy nh php l c lin quan.

(b) C s o lng

Bo co ti chnh ring, tr bo co lu chuyn tin t ring, c lp trn c s dn tch theonguyn tc gi gc. Bo co lu chuyn tin t ring c lp theophng php gin tip.

(c) Nin k ton

Nin kton ca Cng ty t ngy 1 thng 1 n ngy 31 thng 12.

(d) n v tin t k ton

Bo co ti chnh c lp v trnh by bng ng Vit Nam (VND).


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Cng ty C phn Dch vTng hp Si GnThuyt minh bo co ti chnh ringcho nm kt thc ngy 31 thng 12 nm 2012(tip theo)

Mu B 09 DN

12

3. Tm tt nhng chnh sch k ton ch yuSau y l nhng chnh sch k ton ch yu c Cng ty p dng trong vic lp bo co ti chnhring ny.

(a) Cc giao dch bng ngoi t

Cc khon mc ti sn v n phi tr c gc bng n v tin t khc VND c quy i sang VNDtheo t gi hi oi ca ngy kt thc nin k ton. Cc giao dch bng cc n v tin khcVND trong nm c quy i sang VND theo t gi hi oi xp x t gi hi oi ti ngy giaodch.

Tt c cc khon chnh lch t gi hi oi c ghi nhn vo bo co kt qu hot ng kinhdoanh ring.

(b) Tin v cc khon tng ng tin

Tin bao gm tin mt v tin gi ngn hng khng k hn. Cc khon tng ng tin l cckhon u t ngn hn c tnh thanh khon cao, c th d dng chuyn i thnh khon tin xcnh, t ri ro v thay i gi tr v c gi nhm mc ch p ng nhu cu thanh ton ngn hnhn l cho mc ch u t hay cc mc ch khc .

(c) Kinh doanh chng khon, u t ngn hn v di hn

(i) Phn loi

Cng ty phn loi u t vo chng khon nim yt v cha nim yt l u t ngn hn hoc dihn ty theo d nh v chin lc u t ca Cng ty vi nhng cng ty l i tng u t .

(ii) Ghi nhn

Cng ty ghi nhn kinh doanh chng khon, u t ngn hn v di hn ti ngy k kt cc iukhon hp ng u t (hch ton theo ngy giao dch).

(iii) Xc nh gi tr

Chng khon kinh doanh, u t ngn hn v di hn c th hin bng nguyn gi tr i dphng gim gi u t.

Nguyn gi ca chng khon kinh doanh, u t ngn hn v di hn c xc nh trn c s bnhqun gia quyn.


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Mu B 09 DN

13

(iv) Gim gi

D phng gim gi chng khon nim ytc lp da trn quy nh hin hnh do B Ti chnhban hnh. D phng s c hon nhp khi c s tng ln sau ca gi tr c th thu hi do skin khch quan xy ra sau khi khon d phng c lp. D phng hon nhp trong phm vikhng lm gi tr ghi s ca khon u t vt qu gi tr ghi s ca khon u t ny khi gi nhkhng c khon d phng no c ghi nhn.

(v) Chm dt ghi nhn

Chng khon kinh doanh, u t ngn hn v di hn c chm dt ghi nhn khi quyn li v cc

lung tin t khon nhn u t ht hoc Cng ty chuyn giao phn ln ri ro v li ch linquan n quyn s hu.

(d) Cc khon phi thu

Cc khon phi thu khch hng v cc khon phi thu khc c phn nh theo nguyn gi tr dphng phi thu kh i.

(e) Hng tn kho

Hng tn kho c phn nh theo gi thp hn gia gi gc v gi tr thun c th thc hin c.Gi gc c tnh theo phng php ch danh i vi hng ha v bnh qun gia quyn i vi cckhon mc khc v bao gm tt c cc chi ph pht sinh c c hng tn kho a im vtrng thi hin ti. Gi tr thun c th thc hin c c tnh da vo gi bn ca hngtn kho,tr i cc khon chi ph c tnh hon thnh sn phm v cc chi ph bn hng.

Cng ty p dng phng php k khai thng xuyn hch ton hng tn kho.

(f) Ti sn c nh hu hnh

(i) Nguyn giTi sn c nh hu hnh c th hin theo nguyn gi tr i gi tr hao mn lu k. Nguyn giti sn c nh hu hnh bao gm gi mua, thu nhp khu, cc loi thu mua hng khng hon li v chi ph lin quan trc tip a ti sn n v tr v trng thi hot ng chomc ch s dng d kin. Cc chi ph pht sinh sau khi ti sn c nh hu hnh a vo hot ng nh chi phsa cha, bo dngv i tu c ghi nhn vo bo co kt qu hot ng kinh doanh ring trongnmm chi ph pht sinh. Trong cc trng hp c th chng minh mt cch r rng rng cckhon chi ph ny lm li ch kinh t trong tng lai d tnh thu c tvic s dngti sn c nhhu hnh vt trn mc hot ng tiu chun theo nhnh gi ban u, th cc chi ph ny cvn ho nh mt khon nguyn gi tng thm ca ti sn c nh hu hnh.


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Mu B 09 DN

14

(ii) Khu hao

Khu hao c tnh theo phng php ng thng da trn thi gian hu dng c tnh ca ti snc nh hu hnh. Thi gian hu dng c tnh nh sau:

nh ca 642 nm thit b vn phng 310 nm phng tin vn chuyn 6 nm

(g) Ti sn c nh v hnh

(i) Quyn s dng t

Quyn s dng t khng c thi hn xc nh c th hintheo nguyn gi. Quyn s dng tc thi hn xc nh c th hintheo nguyn gi trgi tr hao mn ly k. Nguyn gi ban uca quyn s dng t bao gm gi mua v cc chi ph pht sinh lin quan trc tip ti vic bo mquyn s dng t. Quyn s dng t c thi hn c khu hao theo phng php ng thngtrong 50 nm.

(ii) Phn mm my vi tnh

Gi mua ca phn mm my vi tnh mi m phn mm ny khng phi l mt b phn gn kt viphn cng c lin quan th cvn ha v hch ton nh ti sn c nh v hnh. Phn mm myvi tnh c khu hao theo phng php ng thng trong 3nm.

(h) Xy dng c bn d dang

Xy dng c bn ddang phn nh cc khon chi phxy dng cha c hon thnh. Khng tnhkhu hao cho xy dng c bn d dang trong qu trnh xy dng.

(i) Bt ng sn u t

(i) Nguyn gi

Bt ng sn u t c th hintheo nguyn gi tr i gi tr hao mn lyk. Nguyn gi banu cabt ng sn u t bao gm gi mua, chi ph quyn s dng t v cc chi ph lin quantrc tip n vic a ti sn n iu kin cn thit ti sn c th hot ng theo cch thc dkin bi ban qun l. Cc chi ph pht sinh sau khi bt ng sn u t c a vo hot ngnh chi ph sa cha v bo tr c ghi nhn vo bo co kt qu hot ng kinh doanh ring trongnmm cc chi ph ny pht sinh. Trong cc trng hp c th chng minh mt cch r rng rngcc khon chi ph ny lm li ch kinh t trong tng lai d tnh thu c t vic s dng bt ngsn u t vt trn mc hot ng tiu chun theo nh nh gi ban u, th cc chi ph ny c

vn ha nh mt khon nguyn gi tng thm ca bt ng sn u t .


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Mu B 09 DN

15

(ii) Khu hao

Quyns dng t khng cthi hn xc nh khng c khu hao. Quyn s dng t c thihn c th hin theo nguyn gi tr gi tr hao mn ly k. Khu hao c tnh theo phng

php ng thng da trn thi gian hu dng c tnh ca bt ng sn u t. Thi gian hudng c tnh nh sau:

quyn s dng t 1850 nm nh ca 536 nm

(j) Cc khon phi tr ngi bnv cc khon phi tr khc

Cc khon phi tr ngi bnv cc khon phi tr khcth hin theo nguyn gi.

(k) D phng

Mt khon d phng c ghi nhn nu, do kt qu ca mt s kin trong qu kh, Cng ty cngha v php l hin ti hoc lin i c th c c tnh mt cch ng tin cy, v chc chn slm gim st cc li ch kinh t trong tng lai thanh ton cc khon n phi tr do ngha v .D phng c xc nh bng cch chit khu dng tin d kinphi tr trong tng lai vi tlchit khu trc thu phn nh nh gi ca th trng thi im hin ti v gi tr thi gian catin v nhng ri roc th ca khon n .

D phng tr cp thi vic

Theo B lut Lao ng Vit Nam, khi nhn vin lm vic cho cng ty t 12 thng tr ln (nhnvin iu kin) t nguyn chm dt hp ng lao ng ca mnh th bn s dng lao ng phithanh ton tin tr cp thi vic cho nhn vin tnh da trn s nm lm vic v mc lng tithi im thi vic ca nhn vin . D phng tr cp thi vic c lp trn c s mc lnghin ti ca nhn vin v thi gian h lm vic cho Cng ty.

Theo Lut Bo him X hi, k t ngy 1 thng 1 nm 2009, Cng ty v cc nhn vin phi ngvo qu bo him tht nghip do Bo him X hi Vit Nam qun l. Mc ng bi mi bn c

tnh bng 1% ca mc thp hn gia lng c bn ca nhn vin hoc 20 ln mc lng ti thiuchung c Chnh ph quy nh trong tng thi k. Vi vic p dng ch bo him tht nghip,Cng ty khng phi lp d phng tr cp thi vic cho thi gian lm vic ca nhn vin sau ngy 1thng 1 nm 2009. Tuy nhin, tr cp thi vic phi tr cho cc nhn vin iu kin hin c tithi im ngy 31 thng 12 nm 2012 s c xc nh da trn s nm lm vic ca nhn vinc tnh n 31 thng 12 nm 2008 v mc lng bnh qun ca h trong vng su thng trcthi im thi vic.

(l) Phn loi cc cng c ti chnh

Nhm mc ch duy nht l cung cp cc thng tin thuyt minh v tm quan trng ca cc cng c

ti chnh i vi tnh hnh ti chnh ring v kt qu hot ng kinh doanh ring ca Cng ty v tnhcht v mc ri ro pht sinh t cc cng c ti chnh, Cng ty phn loi cc cng c ti chnh nhsau:


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16

(i) Ti sn ti chnh

Ti sn ti chnh c xc nh theo gi tr hp l thng qua Bo co kt qu hot ng kinh doanh

Ti sn ti chnh c xc nh theo gi tr hp l thng qua Bo co kt qu hot ng kinh doanhl mt ti sn ti chnh tha mn mt trong cc iu kin sau:

Ti sn ti chnh c BanTngGim c phn loi vo nhm nm gi kinh doanh. Ti snti chnh c phn loi vo nhm nm gi kinh doanh, nu:

- ti sn c mua ch yu cho mc ch bn li trong thi gian ngn ;

- c bng chng v vic kinh doanh cng c nhm mc ch thu li ngn hn; hoc- cng c ti chnh phi sinh (ngoi tr cc cng c ti chnh phi sinh c xc nh l mt

hp ng bo lnh ti chnh hoc mt cng c phng nga ri ro hiu qu).

Ti thi imghi nhn ban u, Cng ty xp ti sn ti chnh vo nhm phn nh theo gi trhp l thng qua Bo co kt qu hot ng kinh doanh.

Cc khon u t nm gi n ngy o hn

Cc khon u t nm gi n ngy o hn l cc ti sn ti chnh phi phi sinh vi cc khonthanh ton c nh hoc c th xc nh v c k o hn c nh m Cng ty c nh v c khnng gi n ngy o hn, ngoi tr:

cc ti sn ti chnh m ti thi im ghi nhn ban u c Cng ty xp vo nhm xc nhtheo gi tr hp l thng qua Bo co kt qu hot ng kinh doanh ;

cc ti sn ti chnh c Cng ty xp vo nhm sn sng bn; v cc ti sn ti chnh tha mn nh ngha v cc khon cho vay v phi thu.Cc khon cho vay v phi thu

Cc khon cho vay v phi thu l cc ti sn ti chnh phi phi sinh vi cc khon thanh ton c nhhoc c th xc nh v khng c nim yt trn th trng, ngoi tr:

cc khon m Cng ty c nh bn ngay hoc s bn trong tng lai gn c phn loi l tisn nm gi v mc ch kinh doanh, v cc loi m ti thi im ghi nhn ban u c Cngty xp vo nhm xc nh theo gi tr hp l thng qua Bo co kt qu hot ng kinh doanh;

cc khon c Cng ty xp vo nhm sn sng bn ti thi im ghi nhn ban u; hoc cc khon m ngi nm gi c th khng thu hi c phn ln gi tr u t ban u, khng

phi do suy gim cht lng tn dng, v c phn loi vo nhm sn sng bn.


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Mu B 09 DN

17

Ti sn sn sng bn

Ti sn sn sng bn l cc ti sn ti chnh phi phi sinh c xc nh l sn sng bn hockhng c phn loi l:

cc ti sn ti chnh xc nh theo gi tr hp l thng qua Bo co kt qu hot ng kinhdoanh;

cc khon u t gi n ngy o hn; hoc cc khon cho vay v cc khon phi thu.

(ii) N phi tr ti chnhN phi tr ti chnhc xc nh theo gi tr hp l thng qua Bo co kt qu hot ng kinhdoanh

N phi tr ti chnhc xc nh theo gi tr hp l thng qua Bo co kt qu hot ng kinhdoanh l mt khon n phi tr ti chnh tha mn mt trong cc iu kin sau :

N phi tr ti chnhc Ban Tng Gim c phn loi vo nhm nm gi kinh doanh.Mt khon n phi tr ti chnhc phn loi vo nhm nm gi kinh doanh nu tha mnmt trong cc iu kin sau:

- c to ra ch yu cho mc ch mua li trong thi gian ngn;

- c bng chng v vic kinh doanh cng c nhm mc ch thu li ngn hn; hoc

- cng c ti chnh phi sinh (ngoi tr cc cng c ti chnh phi sinh c xc nh l mthp ng bo lnh ti chnh hoc mt cng c phng nga ri ro hiu qu).

Ti thi im ghi nhn ban u, Cng ty xp n phi tr ti chnh vo nhm phn nh theo gitr hp l thng qua Bo co kt qu hot ng kinh doanh .

N phi tr ti chnh c xc nh theo gi tr phn b

Cc khon n phi tr ti chnh khng c phn loi l n phi tr ti chnh c xc nh theo gitr hp l thng qua Bo co kt qu hot ng kinh doanh s c phn loi l n phi tr ti chnh

c xc nh theo gi tr phn b.

Vic phn loi cc cng c ti chnh k trn ch nhm mc ch trnh by v thuyt minh v khngnhm mc ch m t phng php xc nh gi tr ca cc cng c ti chnh. Cc chnh sch kton v xc nh gi tr ca cc cng c ti chnh c trnh by trong cc thuyt minh lin quankhc.

(m) Thu

Thu thu nhp doanh nghip tnh trn li nhun hoc l ca nm bao gm thu thu nhp hin hnhv thu thu nhp hon li. Thu thu nhp doanh nghip c ghi nhn trong bo co kt qu hot

ng kinh doanh ring ngoi tr trng hp c cc khon thu thu nhp lin quan n cc khonmc c ghi nhn thng vo vn ch s hu, th khi cc thu thu nhp ny cng c ghi nhnthng vo vn ch s hu.


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18

Thu thu nhp hin hnh l khon thu d kin phi np cho thu nhp chu thu trong nm, s dngcc mc thu sut c hiu lc ti ngy lp bng cn i k ton, v cc khon iu chnh thu phinp lin quan n nhng nmtrc.

Thu thu nhp hon li c tnh theo phng php bng cn i k toncho cc chnh lch tmthi gia gi tr ghi s cho mc ch bo co ti chnh v gi tr s dng cho mc c h tnh thu cacc khon mc ti sn v n phi tr. Gi tr ca thu thu nhp hon li c ghi nhn da trn cchthc d kin thu hi hoc thanh ton gi tr ghi s ca cc khon mc ti sn v n phi tr s dngcc mc thu sut c hiu lc hoc cbn c hiu lc ti ngy lp bng cn i k ton.

Ti sn thu thu nhp hon li ch c ghi nhn trong phm vi chc chn c li nhun tnh thutrong tng lai cc khon chnh lch tm thi ny c th s dng c. Ti sn thu thu nhphon li c ghi gim trong phm vi khng cn chc chn l cc li ch v thu lin quan ny s sdng c.

(n) Qu thuc vn ch s hu

Cc qu thuc vn ch s hu c trch lp mi nmt li nhun cha phn phi theo t l do ccc ng quyt nh trong i hi c ng thng nin.

(o) Doanh thu

(i) Doanh thu bn hng

Doanh thu bn hng c ghi nhn trong bo co kt qu hot ng kinh doanh ring khi phn lnri ro v li ch gn lin vi quyn s hu sn phm hoc hng ha c chuyn giao cho ngimua. Doanh thu khng c ghi nhn nu nh c nhng yu t khng chc chn trng yu linquan ti kh nng thu hi cc khon phi thu hoc lin quan ti kh nng hng bn b tr li .

(ii) Cung cp dch v

Doanh thu t cc dch v cung cp c ghi nhn vo bo co kt qu hot ng kinh doanh ring

theo t l hon thnh ca giao dch ti ngy kt thc nin k ton. T l hon thnh cng vicc nh gi da trn kho stcc cng vic c thc hin. Doanh thu khng c ghi nhnnu nh c cc yu t khng chc chn trng yu lin quan ti kh nng thu hi cc khon phi thu.

(ii i) Doanh thu cho thu

Doanh thu cho thu ti sn c ghi nhn vo bo co kt qu hot ng kinh doanh ring theophng php ng thng da vothi hn ca hp ng thu. Cc khon hoa hng cho thu cghi nhn nh l mt b phn hp thnh ca tng doanh thu cho thu .


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19

(p) Doanh thu hot ng ti chnh

(i) Doanh thu t tin li

Doanh thu t tin li c ghi nhn theo t l tng ng vi thi gian da trn s d gc v li sutp dng.

(ii) Doanh thu t kinh doanh chng khon

Doanh thu t kinh doanh chng khon c ghi nhn trong bo co kt qu hot ng kinh doanh

ring khi phn ln nhng ri ro v li ch lin quan n quyn s hu c chuyn sang cho ngimua. Phn ln riro v li ch lin quan n quyn s hu c chuyn khi hon thnh giao dch(i vi chng khon nim yt) hoc khi hon thnh tha thun chuyn giao ca ti sn (i vichng khon cha nim yt).

(iii) Doanh thu tc tc

Doanh thu t c tc c ghi nhn khi quyn nhn c tc c xc lp.

(q) Cc khon thanh ton thu hot ng

Cc khon thanh ton thu hot ng c ghi nhn trong bo co kt qu hot ng kinh doanhring theo phng php ng thng da vo thi hnca hp ngthu. Cc khon ui i thu nhn c ghi nhn trong bo co kt qu hot ng kinh doanh ring nh mt b phn hpthnh ca tng chi ph thu.

(r) Chi ph vay

Chi ph vay c ghi nhn l mt chi ph trong nmkhi chi ph ny pht sinh, ngoi tr trng hpchi ph vay lin quan n cc khon vay cho mc ch hnh thnh ti sn iu kin vn ha chi

ph vay th khi chi ph vaypht sinh trong giai on xy dng c bns c vn ha v cghi vo nguyn gi cc ti sn ny.

(s) Li trn c phiu

Cng ty trnh by li c bn trn c phiu (EPS) cho cc c phiu ph thng. Li c bn trn cphiu c tnh bng cch ly li hoc l thuc v c ng ph thng ca Cng ty chia cho s lngc phiu ph thng bnh qun gia quyn lu hnh trong nm. Cng ty khng c cc c phiu timnng c tc ng suy gim.


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4. Tin v cc khon tng ng tin31/12/2012

VND

31/12/2011

VND

Tin mt 843.102.398 830.115.739Tin gi ngn hng 3.612.447.229 8.768.262.787Cc khon tng ng tin - 450.000.000

4.455.549.627 10.048.378.526

5. Cc khon u t ti chnh ngn hn

31/12/2012

VND

31/12/2011

VND

u t ngn hn vo: C phiu nim yt 31.500.000.000 42.430.739.308 C phiu OTC 23.300.000.000 23.300.000.000

54.800.000.000 65.730.739.308D phng gim gi u t ngn hn (41.920.000.000) (34.555.840.308)

12.880.000.000 31.174.899.000

u t ngn hnth hin cc khon u t vo cc c phiu sau:

31/12/2012S lng S lng

Cng c vn u t ngn hnvo c phiu ca:- Cng ty C phn Chng khon Phng ng 2.400.000 31.500.000.000- Cng ty C Phn u T Xy Dng V Xut

Nhp Khu S 2 500.000 14.000.000.000- Cng ty Bo him Ton Cu 180.000 6.300.000.000- Cng ty C phn Merufa 110.000 3.000.000.000

3.190.000 54.800.000.000


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21

Bin ng ca d phng gim gi u t ngn hn trong nmnh sau:2012VND

2011VND

S d u nm 34.555.840.308 12.963.221.528Tng d phng trong nm 15.940.000.000 11.452.618.780Phn loi li t d phng gim gi u t di hn - 10.140.000.000Hon nhp (8.575.840.308) -

S d cui nm 41.920.000.000 34.555.840.308

Ti ngy 31thng 12 nm 2012 cc khon u t ngn hn vi gi tr ghi sl 12.880 triu VND(ngy 31 thng 12 nm 2011: 26.660 triu VND) c th chp ti cc ngn hng m bo chocc khon vay ca Cng ty.

6. Cc khon phi thungn hnv di hn

Trong phi thu khch hng ti ngy 31 thng 12 nm2012 c 6.057 triu VND (ngy 31 thng 12nm 2011: 5.206 triu VND)phi thu t cc bn lin quan.

Tr trc cho ngi bn ti ngy 31 thng 12 nm 2012bao gm gi tr tr trc mua nh ca vcho cng trnh xy dng l 6.981 triu VND (ngy 31 thng 12 nm 2011: 5.754 triu VND).

Cc khon phi thu khc t cc bn lin quan ti thi im 31 thng 12 nm 2012 l 70.839 triuVND (ngy 31 thng 12 nm 2011: 40.385 triu VND).

7. Hng tn kho

31/12/2012VND

31/12/2011VND

Vt t 17.925.295 68.774.902Hng ha 88.694.292 9.962.117.831

106.619.587 10.030.892.733


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22

8. Ti sn c nh hu hnh

Nh caThit b

vn phngPhng tinvn chuyn Tng

VND VND VND VND

Nguyn gi

S d u nm 5.030.443.103 3.407.175.048 2.939.153.794 11.376.771.945Tng trong nm - 305.950.272 - 305.950.272Thanh l - (677.687.132) (161.104.736) (838.791.868)

S d cui nm 5.030.443.103 3.035.438.188 2.778.049.058 10.843.930.349

Gi tr hao mn ly k

S d u nm 3.081.235.949 2.072.463.964 2.308.081.101 7.461.781.014Khu hao trong nm 213.858.276 475.037.851 220.433.991 909.330.118Thanh l - (472.971.786) (161.104.736) (634.076.522)

S d cui nm 3.295.094.225 2.074.530.029 2.367.410.356 7.737.034.610

Gi tr cn li

S d u nm 1.949.207.154 1.334.711.084 631.072.693 3.914.990.931S d cui nm 1.735.348.878 960.908.159 410.638.702 3.106.895.739

Trong ti sn c nh hu hnh c cc ti sn vi nguyn gi l 3.121 triu VND c khu hao htn ngy 31 thng 12 nm 2012 (ngy 31 thng 12 nm 2011: 3.096 triu VND), nhng vn angc s dng.

Ti ngy 31 thng 12 nm 2012ti sn c nh hu hnh vi gi tr ghi s l 1.640 triu VND(ngy31 thng 12 nm 2011: 1.796 triu VND) c th chp ti ngn hng m bo cho cc khonvay ca Cng ty.


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23

9. Ti sn c nh v hnhQuyn s dngt v thi hn

Quyn s dngt c thi hn

Phn mmmy vi tnh Tng

VND VND VND VND

Nguyn gi

S d u nmv cuinm 14.634.054.300 32.014.175.190 435.870.000 47.084.099.490

Gi tr hao mn ly k

S d u nm - 2.191.134.462 145.290.000 2.336.424.462Khu hao trong nm - 641.307.672 145.290.000 786.597.672

S d cui nm - 2.832.442.134 290.580.000 3.123.022.134

Gi tr cn li

S d u nm 14.634.054.300 29.823.040.728 290.580.000 44.747.675.028S d cui nm 14.634.054.300 29.181.733.056 145.290.000 43.961.077.356

Ti ngy 31 thng 12 nm 2012ti sn c nh v hnh vi gi tr ghi s l 29.182 triu VND(ngy31 thng 12 nm 2011: 44.457 triu VND) c th chp ti ngn hng m bo cho cc khonvay ca Cng ty.

10. Xy dng c bn d dang

2012VND

2011VND

S d u nm 443.299.143.465 344.762.062.959

Tng trong nm 56.206.699.332 114.072.049.783Chuyn sang bt ng sn u t (7.183.342.529) (15.534.969.277)

S d cui nm 492.322.500.268 443.299.143.465

Ti ngy 31 thng 12 nm 2012xy dng c bn d dang vi gi tr ghi s l 81.978 triu VND(ngy 31 thng 12 nm 2011: 144.312 triu VND) c th chp ti ngn hng m bo cho cckhon vay ca Cng ty.

Trong nm, chi ph vay c vn ha vo xy dng c bn d dang l 20.870 triu VND(2011:17.015 triu VND).


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24

11. Bt ng sn u tQuyn

s dng t Nh ca TngVND VND VND

Nguyn gi

S d u nm 132.036.608.908 92.187.643.058 224.224.251.966Chuyn t xy dng c bn d dang 7.183.342.529 - 7.183.342.529Thanh l (7.183.342.529) - (7.183.342.529)

S d cui nm 132.036.608.908 92.187.643.058 224.224.251.966

Gi tr hao mn ly k

S d u nm 5.788.997.145 25.774.646.869 31.563.644.014Khu hao trong nm 4.237.389.780 3.279.985.515 7.517.375.295

S d cui nm 10.026.386.925 29.054.632.384 39,081,019,309

Gi tr cn li

S d u nm 126.247.611.763 66.412.996.189 192.660.607.952S d cui nm 122.010.221.983 63.133.010.674 185.143.232.657

Bt ng sn u t ca Cng ty bao gm cc bt ng sn cho thu to thu nhp .

Gi tr hp l ca bt ng sn u t khng c xc nh bi v khng c mt giao dch gn ytrn th trng cho bt ng sn tng t v nm cng a im vi bt ng sn u t ca Cng tyv khng c th trng hot ng cho loi bt ng sn u t ny.

Trong bt ng sn u t c cc ti sn vi nguyn gi l 10.345 triu VND c khu hao htn ngy 31 thng 12 nm 2012(ngy 31 thng 12 nm2011: 7.198 triu VND), nhng vn ang

c s dng.

Ti ngy 31 thng 12 nm 2012bt ng sn u t vi gi tr ghi s l 106.523 triu VND(ngy 31thng 12 nm 2011: 72.595 triu VND) c th chp ti ngn hng m bo cho cc khon vayca Cng ty.


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12. Cc khon u t ti chnh di hn31/12/2012

VND31/12/2011

VND

u t vn di hn vo: Cc cng ty con 157.072.107.279 128.263.107.279 Cc cng ty lin kt 58.230.309.000 141.080.309.000Cc khon u t di hnkhc 303.954.496.328 371.311.265.631

519.256.912.607 640.654.681.910

D phng gim gi u t di hn (25.439.797.869) (24.323.616.984)

493.817.114.738 616.331.064.926

Trong u t di hn khc c cc khon u t vo c phiu ca cc n v khc (nim yt v chacnim yt) vi gi tr ghi s l 37.605 triuVND, gi tr hp l ca khon u t ny da trngi nim yt trn th trng ca cng c ti chnh ti ngy 31 thng 12 nm 2012 l 37.092 triuVND. Phn cn li ca u t di hn th hin u t ca Cng ty vo cc hp ng hp tc kinhdoanh.

Bin ng ca d phng gim gi u t di hn trong nmnh sau:

2012VND

2011VND

S d u nm 24.323.616.984 44.831.017.827Phn loi sang d phng gim gi u t ngn hn - (10.140.000.000)Tng d phng trong nm 13.198.161.992 -Hon nhp (12.081.981.107) (10.367.400.843)

S d cui nm 25.439.797.869 24.323.616.984

Ti ngy 31 thng 12 nm 2012cc khon u t vo cng ty lin kt vi gi tr ghi sl 16.798triu VNDv cc khon u t di hn khc vi gi tr ghi sl 13.500 triu VND(ngy 31 thng12 nm2011: ln lt l 16.798 triu VNDv 123.848 triu VND) c th chp ti ngn hng m bo cho cc khon vay ca Cng ty.


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Cng ty C phn Dch vTng hp Si GnThuyt minh bo co ti chnh ring cho nm kt thc ngy 31 thng 12 nm 2012 (tip theo )

Mu B 09 DN

26

Chi tit cc khon u t vo cng ty con v cng ty lin kt nh sau:

Tn Hot ng chnh Giy php u t% vns hu

31/12/2012VND

31/12/2011VND

Cc cng ty con

Cng ty TNHH Si Gnt (SAIGON FORD) Kinh doanh xe mang nhn hiu FORD vph tng thay th, cung cp dch v bo tr. Gi y chng nhn ng kKinh doanh s 4102001544 do S K hoch v u tThnhph H Ch Minh cp ngy30 thng 6 nm2000, c iu chnh ngy 5 thng 3 nm2003, ngy 22 thng 10 nm 2003, ngy 26thng 4 nm 2005 v ngy 9 thng 10 nm2010. 52,05% 33.312.000.000 8.328.000.000

Cng ty Lin doanhToyota Gii Phng (TGP)

Kinh doanh xe mang nhn hiu TOYOTAv ph tng thay th, cung cp dch v botr.

Gi y php Kinh doanh s 14/GP-HN do yBan Nhn Dn Thnh ph H Ni cp ngy22 thng 1 nm 1998. 51% 9.248.504.000 9.248.504.000

Cng ty TNHH ng Thnh (GM)

Kinh doanh xe mang nhn hiu GM v phtng thay th, cung cp dch v bo tr.

Gi y chng nhn ng kKinh doanh s4102014294 do S K hoch v u tThnh ph H Ch Minh cp ngy 5 thng 3nm 2003v c iu chnh ngy 22 thng10 nm 2003v ngy 5 thng 12 nm 2011. 55% 4.400.000.000 4.400.000.000

Cng ty C ph n tThnh ph (HYUNDAI)

Kinh doanh xe mang nhn hiu HYUNDAIv ph tng thay th, cung cp dch v botr.

Gi y chng nhn ng k Kinh doanhs 0309553786 do S K hoch v u tThnh ph H Ch Minh cp ngy 3 thng 11nm 2009v c iu chnh ngy2 thng 2nm 2010. 51% 5.100.000.000 5.100.000.000


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Cng ty C phn Dch vTng hp Si GnThuyt minh bo co ti chnh ring cho nmkt thc ngy31 thng 12 nm 2012(tip theo)

Mu B 09 DN

27


31/12/2012VND

31/12/2011VND

Cng ty TNHH Thngmi Dch v Si Gn(YAMAHA Cn Th)

Kinh doanh xe g n my mang nhn hiuYAMAHA v ph tng thay th, cung cpdch v bo tr.

Gi y chng nhn ng k Kinh doanhs5702001169 do S K hoch v u tThnh ph Cn Th cp ngy 11 thng 8nm 2006v c iu chnh ngy23 thng

6 nm 2011. 63,64% 3.500.000.000 3.500.000.000Cng ty C ph n Si Gn

Ngi SaoKinh doanh xe t v xe g n my mangnhn hiu SUZUKI, HONDA v YAMAHAv ph tng thay th, cung cp dch v botr.

Gi y php Kinh doanh s 4103007242 do SK hoch v u t Thnh ph H Ch Minhcp ngy 9 thng 7 nm 2007 v c iuchnh ngy 28 thng 5 nm 2008. 55% 8.250.050.000 8.250.050.000

Cng ty C ph n SavicoH Ni

i u hnh trung tm thng mi, dch vkhch sn; xy dng dn s, d n cngnghip; i l thng mi v y thc; hotng xut nhp khu; kinh doanh phngtin vn ti v bo tr xe t, cho thu my,dch v vn chuyn v u xe.

Gi y chng nhn ng k Kinh doanh s0103018056 do S K hoch v u tThnh ph H Ni cp ngy 19 thng 6 nm2007 v c iu chnh ngy 28 thng 10nm 2009.

70% 56.000.000.000 56.000.000.000

Cng ty C ph n tSng Hn (HYUNDAI)

Kinh doanh v bo tr xe t, xe g n my,ph tng thay th; kinh doanh thit b in,vt liu xy dng;i l k gi; cung cp

dch v cho thu xe t, vn chuyn.

Gi y chng nhn ng k Kinh doanhs0401337755 do S K hoch v u tThnh ph Nng cp ngy 8 thng 2 nm

2010. 51% 5.100.000.000 5.100.000.000Cng ty TNHH ToyotaCn Th

Kinh doanh xe mang nhn hiu TOYOTAv ph tng thay th, cung cp dch v botr.

Gi y php u t s 571022000005 do yban Nhn dn Thnh ph Cn Th cp ngy18 thng 4 nm 2007 v c iu chnhngy 9 thng 9 nm 2009. 51% 25.309.668.000 25.309.668.000


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28


31/12/2012VND

31/12/2011VND

Cng ty TNHH Dch vSi Gn (SSC)

Xy dngcc cng trnh dn dng,cc dn cng nghip v cung cp dch v chothu vn phng v dch v gii tr.

Gi y php Kinh doanh s 4102003457 do SK hoch v u t Thnh ph H Ch Minhcp ngy 9 thng 1 nm 2001. 99% 3.026.885.279 3.026.885.279

Cng ty TNHH SavicoVnhLong

Kinh doanh xe t, xe g n my vph tngthay th; cung cp dch v bo tr v sacha.

Gi y chng nhn ng k Kinh doanhs1500764333 do S K hoch v u t TnhVnh Longcp ngy 30 thng 6 nm 2011 vc iu chnh ngy28 thng 12 nm 2011. 51% 2.295.000.000 -

Cng ty TNHH Thngmi Dch v Tng hpSavico-Mekong

Kinh doanh xe t, xe g n my vph tngthay th; cung cp dch v bo tr v sacha.

Gi y chng nhn ng kKinh doanh s1801231071 do S K hoch v u tThnh ph Cn Th cp ngy 31 thng 12nm 2011 v c iu chnh ngy 13 thng1 nm 2012. 51% 1.530.000.000 -

157.072.107.279 128.263.107.279

Cc cng ty lin k t

Cng ty C ph nSiu xe Chuyn cung c p ph tng, ph kin, trangtr ni tht xe t.

Gi y php Kinh doanh s 4103008825 do SK hoch v u t Thnh ph H Ch Minhcp ngy 21 thng 12 nm 2007 v c iuchnh ngy 6 thng 3 nm 2008. 37,5% 2.400.000.000 2.400.000.000

Cng ty TNHH Thngmi Dch v Tng hp BnThnh Savico (SYM)

Kinh doanh xe g n my mang nhn hiuSYM v ph tng thay th, cung cp dch v

bo tr.

Gi y php Kinh doanh s 4102036521 do SK hoch v u t Thnh ph H Ch Minhcp ngy 25 thng 1 nm 2006. 37,33% 1.120.000.000 1.120.000.000


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29


31/12/2012VND

31/12/2011VND

Cng ty C ph n Dana(DANA FORD)

Kinh doanh xe t mang nhn hiu FORDv ph tng thay th, cung cp dch v botr.

Gi y php Kinh doanh s 044937 do S Khoch v u tThnh ph Nng cpngy 16 thng 6 nm 1998 v c iuchnh ngy25 thng 6 nm 2007. 40,27% 3.221.600.000 3.221.600.000

Cng ty Lin doanhComfortDelgro SavicoTaxi

i u hnh dch v vn ti b ng taxi v ccdch v khc c lin quan ti Vit Nam.

Gi y php u t s 824/GP-HCM do yBan Nhn Dn Thnh ph H Ch Minh cpngy 28 thng 3 nm 2005. 40% 31.750.000.000 31.750.000.000

Cng ty C ph n Toyotang Si Gn (TESC)

Kinh doanh xe t mang nhn hiuTOYOTA v ph tng thay th, cungcpdch v bo tr.

Gi y php Kinh doanh s 4103001903 do SK hoch v u t Thnh ph H Ch Minhcp ngy 3 thng 11 nm 2003 v c iuchnh ngy 14 thng 7 nm 2005 v ngy 14thng 11 nm 2007. 35,16% 16.798.709.000 16.798.709.000

Cng ty TNHH Dch vTng hp Si Gn KhnhHi

Kinh doanh, cung c p dch v t v n v uthu bt ng sn, qung co.

Gi y php Kinh doanh s 0309535441 do SK hoch v u t Thnh ph H Ch Minhcp ngy 4 thng 1 nm 2010. 49% 2.940.000.000 2.940.000.000

Cng ty TNHH Savico-Vinaland (*)

Xy dng v qun l trung tm thng mi,cung cp vn phngcho thu v cc dch vlin quan.

Gi y php u t s 411022000214 do yBan Nhn Dn Thnh ph H Ch Minh cpngy 3 thng 10 nm 2008. 25% - 82.850.000.000

58.230.309.000 141.080.309.000

(*) Trong nm, Cng typhn loi liu t vn di hn ti Savico-Vinaland Co, Ltd, mt cng ty lin ktsang u t di hn khc. Cng ty k mt tha thun trong Cng tys nhn c mtkhon thu nhp c nh t u tny.


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Cng ty C phn Dch vTng hp Si GnThuyt minh bo co ti chnh ring cho nm kt thc ngy 31 thng 12 nm 2012(tip theo)

Mu B 09 DN

30

13. Ti sn thu thu nhp hon li31/12/2012

VND

31/12/2011

VND

L tnh thu mang sang - 4.858.317.540Chi phphi tr 4.259.486.482 305.440.772

4.259.486.482 5.163.758.312

14. Vay ngn hn

31/12/2012VND

31/12/2011VND

Vay ngn hn 73.336.389.502 212.619.631.526N di hn n hn tr (thuyt minh s 20) 20.349.783.828 22.507.698.000

93.686.173.330 235.127.329.526

Vay ngn hncm bo biu t ngn hn, u t vo cng ty lin ktv u t di hnkhc vi gi trghi sln lt l12.880 triu VND, 16.798 triuVND v 13.500 triu VND(ngy31 thng 12 nm 2011: c m bo bngu t ngn hn,ti sn c nh v hnh, u t vocng ty lin kt v u t di hn khcvigi tr ghi s ln lt l 26.660 triu VND, 14.634 triuVND, 16.798 triu VND v 63.722 triu VND).

Cc khon vay ny chu li sutt 13% n15% (2011: t 14% n23%) mt nm.

15. Thuphi np Nh nc

31/12/2012

VND

31/12/2011

VND

Thu gi tr gia tng 23.473.508 30.499.035Thu thu nhp doanh nghip 11.984.487.408 4.873.950.000Thu thu nhp c nhn 1.376.725.865 809.968.110Cc khon phi np khc 7.897.936.524 4.259.964.043

21.282.623.305 9.974.381.188


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31

16. Chi ph phi tr31/12/2012

VND

31/12/2011

VND

Chi ph li vay 4.062.359.218 4.513.137.137Chi ph thu 2.242.277.729 667.117.515Ph dch v chuyn nghip 8.984.745.000 331.317.000

15.289.381.947 5.511.571.652

17. Cc khon phi tr, phi npngn hnkhc

31/12/2012

VND

31/12/2011

VND

C tc phi tr 353.093.225 450.797.700Phi tr cho cc bn lin quan (a) 79.385.775.020 65.017.842.614H tr vn t bn th ba (b) 28.734.520.722 43.944.471.342Tr thay cc bn lin quan 11.916.813.137 12.682.992.137H tr ti chnh phi tr cho mt khch hng do vic hy

hp ng chuyn nhng quyn s dng t 5.856.400.000 -Nhn k qu ngnhn nhn ccho D n Dn c TamBnh 15.758.850.000 -Khc 2.913.885.720 4.148.844.868

144.919.337.824 126.244.948.661

a. Phi trcho cc bn lin quan ti ngy31 thng 12 nm 2012bao gm835 triu VND khngchu li v 78.551 triu VND chu li sutt 12,5% n 18,5% mt nm (2011: t 16% n20,5%) mt nm.

b. H tr vn t bn th bati ngy 31 thng 12 nm 2012chu li sut t 3% n 18% mtnm (2011: t 3% n20% mtnm).


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Mu B 09 DN

32

18. Qu khen thng v phc liBin ng qu khen thng v phc li trong nmnh sau:

31/12/2012VND

2011VND

S d u nm 4.113.262.397 4.635.119.545Trch t li nhun cha phn phi trong nm 8.558.268.301 5.542.477.453S dng qu trong nm (8.205.939.794) (6.064.334.601)

S d cui nm 4.465.590.904 4.113.262.397

19. Phi trdi hn khc

31/12/2012VND

31/12/2011VND

K qu di hn nhn c 12.628.622.829 11.701.852.154Phi tr di hn khc 101.872.694.498 100.005.543.413

114.501.317.327 111.707.395.567

Phi tr di hn khcth hins tinnhn gp vnca cc i tc tham gia vo cc d n bt ngsnca Cng tyv khng chu li.

20. Vay di hn

31/12/2012

VND

31/12/2011

VND

Vay di hn Vay di hn c m bo 134.809.484.500 99.288.790.890 Vay di hn khng c m bo - 17.500.000.000

134.809.484.500 116.788.790.890

Tri phiu di hnpht hnh 100.000.000.000 100.000.000.000

234.809.484.500 216.788.790.890

Hon tr trong vng 12 thng (thuyt minh s 14) (20.349.783.828) (22.507.698.000)

Hon tr sau12 thng 214.459.700.672 194.281.092.890


34/52


Mu B 09 DN

33

Vay di hn c m bo c m bo bng cc ti sn c gi tr ghi s l 144.223 triu VND(ngy 31 thng 12 nm2011: 248.526 triu VND).

Cc khon vay di hn ny chu li sut t 14,5% n 16,6% (2011: t 16,8% n 24,5%) mtnm.

Tri phiu di hn c pht hnh vo thng 7 nm 2010 theo mnh gi. Cc tri phiu ny s ohn vo thng 7 nm 2015 v c hon tr theo mnh gi. Cc tri phiu ny c m bo bngti sn c gi tr ghi s l 75.100 triu VND(ngy 31 thng 12 nm 2011: 60.126 triu VND), vchu li sut l 15% mt nm (2011: 19% mtnm).

21. Doanh thu cha thc hin

31/12/2012VND

31/12/2011VND

Doanh thu cha thc hint vic thu t ca Cngty TNHH Toyota Cn Th 55.713.333.316 56.933.333.320Doanh thu t D n Savico-Vinaland th hin chnhlch trn nh gi quyn khai thc d n - 47.046.852.000Khc 692.488.627 791.083.589

56.405.821.943 104.771.268.909


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Cng ty C phn Dch vTng hp Si GnThuyt minh bo co ti chnh ring cho nm thc ngy 31 thng 12 nm 2012 (tip theo)

Mu B 09 DN

34

22. Thay i vn ch s hu

Vn c phnVND

Thng dvn c phn

VND

C phiuqu

VND

Qu u tv pht trin

VND

Qu d phngti chnh

VND

Li nhuncha phn phi

VNDTngVND

S d ti ngy 1 thng 1 nm 2011 249.955.730.000 317.064.858.303 (690.474.358) 14.731.614.307 5.218.459.791 59.371.371.259 645.651.559.302

Li nhun thun trong nm - - - - - 37.582.683.006 37.582.683.006Trch cc qu - - - - 4.988.229.708 (4.988.229.708) -Trch qu khen thng v phc li - - - - - (5.542.477.453) (5.542.477.453)Chuyn sang qu d phng ti chnh - - - (2.262.462.404) 2.262.462.404 - -C tc - - - - - (24.975.507.000) (24.975.507.000)Th lao v qu thng cho Hi ng Quntr v Ban Kim sot - - - - - (2.528.006.905) (2.528.006.905)

S d ti ngy 1 thng 1 nm 2012 249.955.730.000 317.064.858.303 (690.474.358) 12.469.151.903 12.469.151.903 58.919.833.199 650.188.250.950

Li nhun thun trong nm - - - - - 53.962.844.180 53.962.844.180Trch qu khen thng v phc li - - - - - (8.558.268.301) (8.558.268.301)C tc(thuy t minh s 33) (37.463.260.500) (37.463.260.500)Th lao v qu thng cho Hi ng Qun

tr v Ban Kim sot (3.423.307.320) (3.423.307.320)

S d ti ngy 31 thng 12 nm 2012 249.955.730.000 317.064.858.303 (690.474.358) 12.469.151.903 12.469.151.903 63.437.841.258 654.706.259.009


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Mu B 09 DN

35

23. Vn c phnVn c phn c duyt v pht hnh ca Cng ty l:

31/12/2012 31/12/2011S lngc phiu VND

S lngc phiu VND

C phiu ph thngcphp lu hnh

24.995.573 249.955.730.000 24.995.573 249.955.730.000

C phiu phthng pht

hnh

24.995.573 249.955.730.000 24.995.573 249.955.730.000

C phiu qu (20.066) (690.474.358) (20.066) (690.474.358)

C phiu ph thng anglu hnh

24.975.507 249.265.255.642 24.975.507 249.265.255.642

Tt c c phiu phthng c mnh gi l 10.000 VND. Mi c phiu tng ng vi mt quynbiu quyt ti cc cuc hp c ng ca Cng ty. Cc c ng c nhn c tc c cng b votng thi im. Tt c c phiu ph thng c xp ngang hng khi hng phn ti sn thun cnli ca Cng ty. i vi c phiu m Cng ty mua li, mi quyn li u b treo cho n khi s c

phiu c pht hnh li.

Khng c bin ng vn c phn trong nm.

24. Tng doanh thu

Tng doanh thu th hin tng gi tr hngbn v dch v cung cp khng bao gm thu gi trgia tng.

Doanh thu thun bao gm:

2012

VND

2011

VND

Tng doanh thu Bn hng 17.999.109.321 75.650.072.555 Dch v 62.589.280.319 64.525.935.054 Doanh thu tbt ng sn 11.346.006.102 -

91.934.395.742 140.176.007.609

Cc khon gim tr doanh thu (96.464.520) (90.679.715)

Doanh thu thun 91.837.931.222 140.085.327.894


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Mu B 09 DN

36

25. Gi vn hng bn

2012VND

2011VND

Hng ha bn 15.336.381.798 69.865.051.980Dch v cung cp 19.123.537.401 15.939.151.671Chi ph khu hao bt ng sn u t 7.517.375.295 8.135.053.445Gi vn bt ng sn 7.183.342.529 -

49.160.637.023 93.939.257.096

26. Doanh thu hot ng ti chnh

2012VND

2011VND

Thu nhp li tin gi 206.584.132 1.059.306.450Thu nhp t thanh khonchng khon 6.890.172.740 13.404.147.750Thu nhp t cc khon u t khc 8.674.580.114 20.695.800.000C tc 26.773.921.431 38.456.809.117

Li chnh lch t gi hi oi 1.592.111.357 1.917.673Doanh thu hot ng ti chnh khc 3.691.786.111 -

47.829.155.885 73.617.980.990

27. Chi ph ti chnh

2012

VND2011

VND

Chi ph li vay 67.469.727.289 76.549.443.949L t thanh khon chng khon 20.006.631.638 5.749.699.580D phng gim giu t ngn hn v di hn 8.480.340.577 1.085.217.937Chi ph thanh khonchng khon 2.690.831.840 280.344.246L chnh lch t gihi oi 1.006.435.666 538.507.531

99.653.967.010 84.203.213.243


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Mu B 09 DN

37

28. Thu nhp khc

2012VND

2011VND

Thu nhp t D n Savico-Vinaland (*) 47.046.852.000 47.228.238.000H tr t Vinaland Investments Limited trong thigian xy dng D n Savico-Vinaland 36.930.300.000 -Thu nhp t thanh l ti sn c nh 1.650.388.339 -Thu nhp t khch hng do vi phm hp ng (**) 30.000.000.000 -Khc 674.693.781 2.345.756.078

116.302.234.120 49.573.994.078

(*) Thu nhp ny lin quan nthu nhp donh gi li quyn pht trind nemgp vnvoCng ty TNHH Savico-Vinaland, mt cng ty lin kt, nh mt phn vn gp ca Cng tyvo cng ty lin kt.

(**) Thu nhp ny th hin tin bi thng do li vi phm hp ng chuyn nhng quyn sdng tD nQuc L13, tiPhng Hip Bnh Phc, Qun Th c ngy 11thng 10nm 2011. Khon bi thng ny c thng nht theo bin bn tha thun ngy 15 thng

5 nm 2012 v hp ng hy b hp ng chuyn nhng quyn s dng t k ngy 23thng 5 nm 2012 ti Phng Cng chng s 4, Thnh ph H Ch Minh.

29. Thu thu nhp doanh nghip

(a) Ghi nhn trong bo co kt qu hot ng kinh doanh

2012VND

2011VND

Chi ph thu thu nhp hin hnhNmhin hnh 10.610.317.779 5.173.950.000D phng tha trong nhng nm trc (2.482.544.324) -

8.127.773.455 5.173.950.000


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Mu B 09 DN

38

2012

VND2011

VND

Chi ph thu thu nhp doanh nghip hon li

Pht sinh cc khon chnh lch tm thi (4.259.486.482) (7.520.992.886)Hon nhp cc khon chnh lch tm thi 305.440.772 8.101.829.354Li ch ca l tnh thu c s dng/(ghi nhn) 3.476.940.507 (1.188.445.794)Xa sti sn thu thu nhp hon li 1.381.377.033 7.215.552.114

904.271.830 6.607.942.788

Chi ph thu thu nhp doanh nghip 9.032.045.285 11.781.892.788

(b) i chiu thu sut thc t

31/12/2012VND

31/12/2011VND

Li nhun trc thu 62.994.889.465 49.364.575.794

Thu theo thu sut thu thu nhp p dng cho Cngty 15.748.722.366 12.341.143.949u i thu - (3.714.889.788)Chi ph khng khu tr thu 1.077.970.568 747.187.653Thu nhp khng chu thu (6.693.480.358) (4.807.101.140)Xa s ti sn thu thu nhp hon li 1.381.377.033 7.215.552.114D phng thatrong nhng nm trc (2.482.544.324) -

9.032.045.285 11.781.892.788

(c) Thu sut p dng

Theo quy nh trong Giy php Kinh doanh, Cng ty c ngha v np cho Nh nc thu TNDNbng 25% trn li nhun tnh thu.


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Mu B 09 DN

39

30. Li c bn trn c phiuVic tnh ton li c bn trn c phiu cho nm kt thc ngy 31 thng 12 nm 2012da trn s linhun thuc cc c ng s hu c phiu ph thng v s lng bnh qun gia quyn ca s c

phiu ph thng ang lu hnh, c thc hin nh sau:

(i) Li nhun thun thuc cc c ng s hu c phiu ph thng

2012

VND

2011

VND

Li nhun thun trong nm 53.962.844.180 37.582.683.006

(ii) S lng bnh qun gia quyn ca s c phiu ph thng ang lu hnh

2012 2011

Slngc phiu Slngc phiu

S lng bnh qun gia quyn ca s c phiu phthng ang lu hnh u nmv cui nm 24.975.507 24.975.507

Ti ngy 31 thng 12 nm 2012, Cng ty khng c cc c phiu tim nng c tc ng suy gim.

31. Cc cng c ti chnh

(a) Qun l ri ro ti chnh

(i) Tng quan

Cc loi ri ro ti chnh m Cng ty phi i mt do vic s dng cc cng c ti chnh ca mnhbao gm:

ri ro tn dng; ri ro thanh khon; v ri ro th trng.

Thuyt minhny cung cp thng tin v tng loi ri ro nu trn m Cng ty c th gp phi v mt cc mc tiu, chnh sch v cc quy trnh Cng ty s dng o lngv qun l ri ro.

Hi ng Qun trca Cng ty chu trch nhim kim tra xem Ban Gim c gim st vic tunth chnh sch v th tc qun l ri ro ca Cng ty nh th no, v sot xt tnh thch hp cakhung qun l ri ro lin quan n nhng ri ro m Cng ty gp phi.


41/52


Mu B 09 DN

40

(ii) Khung qun l ri ro

Ban Tng Gim cc trch nhim chung trong vic thit lp v gim st khung qun l ri ro caCng ty. Ban Tng Gim c c trch nhim xy dng v gim st cc chnh sch qun l ri roca Cng ty.

Cc chnh sch qun l ri ro ca Cng ty c thit lp pht hin v phn tch cc ri ro mCng ty gp phi, a ra cc hn mc v bin php kim sot ri ro ph hp, v theo di cc ri rov tun th theo cc hn mc. Cc chnh sch v h thng qun l ri ro c xem xt thngxuyn phn nh cc thay i v iu kin th trng v cc hot ng ca Cng ty . Cng tythng qua cc chun mc v quy trnh o to v qun l, nhm mc ch pht trin mt mi

trng kim sot c k lut v c tnh xy dng trong tt c cc nhn vin hiu c vai tr vtrch nhim ca h.

(b) Ri ro tn dng

Ri ro tn dng l ri ro l ti chnh ca Cng tynu mt khch hng hoc bn i tc ca cng cti chnh khng p ng c cc ngha v theo hp ng, v pht sinh ch yu t cc khon phithu khch hng.

(i) nh hng ca ri ro tn dng

Tng gi tr ghi s ca cc ti sn ti chnh th hin mc ri ro tn dng ti a. Mc ri ro tndng ti a ti ngy bo co nh sau:

Thuytminh

31/12/2012VND

31/12/2011VND

Tin v cc khon tng ng tin (ii) 3.612.447.229 9.218.262.787Phi thu khch hng v phi thukhcngn hn v di hn (iii) 126.851.344.982 114.287.697.621

130.463.792.211 123.505.960.408

(ii) Tin v cc khon tng ng tin

Tin v cc khon tng ng tin gi ngn hng ca Cng ty ch yu c gi ti cc t chcti chnh danh ting. Ban TngGim c khng nhn thy c ri ro tn dng trng yu no t cckhon tin gi ny v khng cho rng cc t chc ti chnh ny c th mt kh nng tr n v gy tn tht cho Cng ty.


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Mu B 09 DN

41

(iii) Cc khon phi thu khch hng v phi thu khc

Ri ro tn dng ca Cng ty chu nh hng ch yu bic im ca tng khch hng. Khonphi thu o hn trong vng 30 ngy k t ngy xut ha n. Khch hng c s d phi thu vtqu 30 ngy c yu cu phi thanh ton s d ny trc khi c tip tc giao dch . Cng tykhng nm gi ti sn m bo no t cc khch hng.

Phi thu khch hng v phi thu khc ngn hn v di hncha b gim gi ch yu t cccng ty c lch s tr n ng tin cy i vi Cng ty. Ban TngGim c tin rng cc khon phithu ny c cht lng tn dng cao.

Tui n ca cc khon phi thu khch hng v phi thu khcngn hn v di hnti thi imcui nmnh sau:

31/12/2012 31/12/2011

VND VND

Trong hn 117.131.242.353 109.556.304.625Qu hn t 0 30 ngy - 39.640.000Qu hn t 31180 ngy 9.720.102.629 4.691.752.996

126.851.344.982 114.287.697.621

Khng c khon phi thu no b gimgi ti ngy 31 thng 12 nm 2012.

(c) Ri ro thanh khon

Ri ro thanh khon l ri ro trong Cng ty khng th thanh ton cc ngha v ti chnh khi nhn. Phng thc qun l thanh khon ca Cng ty l m bo mc cao nht rng Cng tylunc kh nng thanh khon thanh ton cc khon phi tr khi n hn, trong iu kin bnhthng cng nh trong iu kin cng thng v mt ti chnh, m khng lm pht sinh cc mc tntht khng th chp nhn c hoc c nguy c gy tn hi n danh ting ca Cng ty.


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Cng ty C phn Dch vTng hp Si GnThuyt minh bo co ti chnh ring cho nmket thucngy 31 thng 12 nm 2012 (tip theo)

Mu B 09 DN

42

Ti ngy 31 thng 12 nm 2012, cc khon n ti chnh c khon thanh ton c nh hoc c th xc nh c bao gm c khon thanh ton tin li c tnh cthi gian o hn theo hp ng nh sau:

Ngy 31 thng 12 nm 2012

Gi tr

ghi s

Dng ti n

theo hp ng

Trong vng

1 nm 12 nm 25 nm Hn 5 nmVND VND VND VND VND VND

Phi tr ngi bnv cc khon phi tr,phi npngn hn khc 155.151.943.471 157.927.860.138 157.927.860.138 - - -Vay ng n hn 93.686.173.330 98.762.961.234 98.762.961.234 - - -Phi tr ngi lao ng 28.015.582.862 28.015.582.862 28.015.582.862 - - -Chi ph phi tr 15.289.381.947 15.289.381.947 15.289.381.947 - - -Tri phi udi hnpht hnh 100.000.000.000 138.541.666.666 15.208.333.333 15.208.333.333 108.125.000.000 -Vay di hn 114.459.700.672 187.157.221.996 19.423.423.265 38.928.183.185 94.556.928.004 34.248.687.542Phi tr di hn di hn khc 114.501.317.327 114.501.317.327 61.209.517.434 12.628.622.829 - 40.663.177.064

621.104.099.609 740.195.992.170 395.837.060.213 66.765.139.347 202.681.928.004 74.911.864.606


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Cng ty C phn Dch vTng hp Si GnThuyt minh bo co ti chnh ring cho nmket thucngy 31 thng 12 nm 2012 (tip theo)

Mu B 09 DN

43

Ngy 31 thng 12 nm 2011

Gi trghi s

Dng ti ntheo hp ng

Trong vng

1 nm 12 nm 25 nm Hn 5 nmVND VND VND VND VND VND

Phi tr ngi bnv cc khon phi tr,phi np ngn hn khc 131.204.722.348 137.436.201.800 137.436.201.800 - - -Vay ng n hn 212.619.631.526 221.350.128.452 221.350.128.452 - - -Phi tr ngi lao ng 29.864.621.225 29.864.621.225 29.864.621.225 - - -Chi phphi tr 5.511.571.652 5.511.571.652 5.511.571.652 - - -Tri phi udi hn pht hnh 100.000.000.000 167.150.684.932 19.000.000.000 19.000.000.000 129.150.684.932 -Vay di hn 116.788.790.890 199.225.310.956 48.006.116.112 39.894.717.259 78.770.476.085 32.554.001.500Phi tr di hn di hn khc 111.707.395.567 111.707.395.567 62.080.628.506 11.701.852.154 - 37.924.914.907

707.696.733.208 872.245.914.584 523.249.267.747 70.596.569.413 207.921.161.017 70.478.916.407

Cng ty qun l kh nng thanh ton cc khon chi ph hot ng d kin v thanh ton cc khon n bng cch u t khon tin thng d vo cc khon u tngn hn.


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Cng ty C phn Dch vTng hp Si GnThuyt minh bo co ti chnh ring cho nmket thucngy 31 thng 12 nm 2012(tip theo)

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44

(d) Ri ro th trng

Ri ro th trng l ri ro m nhng bin ng v gi th trng, nh t gi hi oi, li sut v gic phius nh hng n kt qu kinh doanhca Cng ty hoc gi tr ca cc cng c ti chnhm Cng ty nm gi. Mc ch ca vic qun l ri ro th trng l qun l v kim sot cc ri roth trng trong gii hn c th chp nhn c, trong khi vn ti a ha li nhun thu c.

(i) Ri rot gihi oi

Cng ty c ri ro hi oi t cc giao dch u tbng n v tin t khng phil n v tin t kton ca Cng ty, VND. n v tin t ca cc giao dch ny ch yu l USD.

Ri ro t gi hi oi ca Cng ty c qun l bng cch gi ri ro mc c th chp nhn cthng qua vicmua hoc bn ngoi t t gi giao ngay khi cn thit x l vic mc ri ro t gi hi oi ngn hn vt mc cho php.

nh hng ca ri ro t gi hi oi

Cng ty c cc khon ti sn tin t thunchu nh hng ca t gi hi oi nh sau:

31/12/2012 31/12/2011

USD USD

Tin 681 703Cc khon phi thu khc 1.767.000 2.730.000Phi tr di hn khc (353.300) (1.263.300)

1.414.381 1.467.403

Sau y lt gi ngoi tchnh c Cng ty p dng:

T gi ti ngy31/12/2012 31/12/2011

VND VND

1USD 20.815 20.828

Tc ng c th xy ra i vi li nhun thunca Cng ty sau khi xem xt mc hin ti ca t gihi oi v s bin ng trong qu kh cng nh k vng ca th trng ti ngy 31 thng 12 nm2012, l khng ng k.


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(ii) Ri ro li sut

Cng ty khng c chnh sch g gim nh tnh bt n tim tng ca li sut. Ti ngy bo co,cc cng c ti chnh chu li sut ca Cng ty nh sau:

Gi tr ghi s31/12/2012 31/12/2011

VND VND

Cc cng c ti chnh c li sut c nhCc khon phi tr, phi np ngn hn khc (95.746.177.972) (99.314.174.277)

Cc cng c ti chnh chu li sut th ni Tin gi ngn hng 3.612.447.229 9.218.262.787Vay ngn hn (93.686.173.330) (235.127.329.526)Vay di hn (114.459.700.672) (94.281.092.890)Tri phiu di hnpht hnh (100.000.000.000) (100.000.000.000)

(304.533.426.773) (420.190.159.629)

Vic tng 100 im li sut c bn s lm li nhun thun ca Cng ty gimi1.873 triuVND

(2011: 2.078 triu VND). Phn tch ny da trn gi nh l tt c cc bin s khc s khng thayi, c bit l t gi hi oi.

(e) Gi tr hp l

(i) So snh gi tr hp lv gi tr ghi s

Ti ngy 31 thng 12 nm 2012, gi tr hp l ca cc ti sn v n phi tr ti chnh ngn hnkhng khc bit nhiu so vi gi tr ghi s.

Ti ngy 31 thng 12 nm 2012, gi tr hp l ca tri phiu di hn v vay di hn datrn gi tr

hin ti ca dng tin tng lai tr gc v li, c chit khu theo li sut th trng ti ngy 31thng 12 nm 2012khng khc bit nhiu vi gi tr ghi s.

Cng ty khng xc nh cgi tr hp l ca cc khon phi trdi hn khc nhm mc chtrnh by trn bo co ti chnh theo iu 28 ca Thng t 210/2009/TT-BTC ngy 6 thng 11nm 2009 ca B Ti chnh bi v (i) khng c gi nim yt trn th trng cho cc khon n tichnh ny; v (ii) cc Chun mc K ton Vit Nam v H thng K ton Vit Nam khng a rahng dn v phng php xc nh gi tr hp l trong trng hp khng c gi nim yt trn thtrng. Gi tr hp l ca cc cng c ti chnh ny c th khc vi gi tr ghi s.


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(ii) C s xc nh gi tr hp l

Cc khon u t vo chng khon vn

Gi tr hp l ca chng khon vn c xc nh bng cch tham chiu gi ng ca c nimyt ti ngy kt thc nin k ton. Gi tr hp l ca cc cng c ny c xc nh ch nhmmc ch thuyt minh thng tin.

Phi thu khch hng v cc khon phi thu khcngn hn v di hn

Gi tr hp l ca cc khon phi thu khch hng v cc khon phi thu khc, khng bao gm cckhon phi thu v phi tr theo tin k hoch hp ng xy dng, c c tnh theo gi tr

hin ti ca dng tin trong tng lai, c chit khu theo li sut th trng ti ngy bo co.Gi tr hp l ca cc cng c ny c xc nh ch nhm mc ch thuyt minh thng tin.

N phi tr ti chnh phi phi sinh

Gi tr hp l, xc nh ch nhm mc ch thuyt minh thng tin, c tnh da trn gi tr hin tica dng tin tng lai tr gc v li, c chit khu theo li sut th trng ti ngy kt thc nin k ton. i vi cu phn n ca tri phiu chuyn i, li sut th trng c xc nh bngcch tham chiu cc khon n phi tr tng t khng c quyn la chn chuyn i. i vicckhon n thu ti chnh, li sut th trng c xc nh bng cch tham kho cc hp ng thutng t.

32. Cc giao dch phi tin t t hot ng u t

2012VND

Ti u t vo cng ty con (Cng ty TNHH Si Gn t) bng c tc cchia 8.328.000.000

33. C tc

i hi c ng thng nin ca Cngty vo ngy 6 thng 4 nm 2012 quyt nh chia c tcca nm 2011l 37.463 triu VND,bng 15% mnh gi ca nhng c phiu ang lu hnhti thiim chia c tc.


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34. Cc giao dch ch yu vi cc bn lin quan

Cc bn lin quan

Cng ty c mi quan h lin quan vi cc c ng ln, cc cng ty con, cng ty lin kt v cc cnb qun l ch cht.

Giao dch vi cc cn b qun l ch cht

Lng, th lao v cng tc ph cho cc cn b qun l ch cht nh sau:

2012VND

2011VND

Thnh vin Hi ng Qun tr 2.526.000.000 3.234.000.000Thnh vin Ban TngGim c 828.000.000 970.857.000Thnh vin Ban Kim sot 120.000.000 126.000.000

3.474.000.000 4.330.857.000

Giao dch vi cc bn lin quan khc

Cc giao dch ch yu vi cc bn lin quan trong nmnh sau:

Cc bn lin quan Mi quan h Tnh cht giao dch2012

VND2011

VND

Cng ty TNHHng Thnh

Cng ty con Tr tin trc muahng ha

- 19.300.000.000

Vay tcng ty con 25.000.000.000 12.500.000.000Doanh thu hot ngti chnh khc

300.868.749 35.186.667

Chi ph li vay 279.300.000 -

C tc 440.000.000 -

Cng ty TNHHThng mi Dchv Si Gn

Cng ty con C tc 700.000.000 1.750.000.000Bn hng ha chocng ty con

- 49.401.422

Cng ty TNHHSi Gn t(SAIGON FORD)

Cng ty con Tin thu thu t cngty con

3.086.017.185 2.809.744.344

C tc 8.328.000.000 3.331.200.000Chi ph li vay 999.026.945 316.666.667Vay t cng ty con 51.000.000.000 -Gp vnbng tin 16.656.000.000 -


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Cc bn lin quan Mi quan h Tnh cht giao dch2012VND

2011VND

Ti u t vo cngty con bng c tcc chia

8.328.000.000 -

Cng ty C phnSi Gn Ngi Sao

Cng ty con C tc 412.502.500 2.887.517.500Tin thu thu t cngty con

501.704.000 612.705.454

Mua hng ha tcng ty con

3.397.395.441 4.946.813.238

Hoa hng nhn tcng ty con

423.390.843 1.916.057.700

Doanh thu hot ngti chnh khc

373.625.000 -

Chi ph li vay 415.708.333 76.336.111Vay t cng ty con 7.500.000.000 -

Cng ty Lin doanhToyota Gii phng(TGP)

Cng ty con C tc 2.029.924.997 18.931.913.017

Cng ty C phnSavico H Ni Cng ty con Bn hng ha chocng ty con 27.890.000 30.950.000

Cho cng ty con vay 41.500.000.000 38.719.372.824Vay t cng ty con - 5.000.000.000Vay t Toyota LongBin

2.000.000.000 14.143.500.000

Doanh thu hot ngti chnh khc 8.407.378.032 372.289.491Li vay 2.328.333.334 1.245.789.491

Cng ty C phn t Thnh ph

(HYUNDAI)

Cng ty con Tinthu thu t cngty con

2.006.816.000 1.996.140.000

Vay t cng ty con 27.000.000.000 10.000.000.000Thu nhpli cho vay 3.038.861.111 238.433.335Chi ph li vay 3.178.894.861 -Tm ng cho cng tycon

- 12.000.000.000

Cng ty C phn t Sng Hn

Cng ty con C tc - 765.000.000Cho cng ty con vay 3.500.000.000 -


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Cc bn lin quan Mi quan h Tnh cht giao dch2012VND

2011VND

Cng ty TNHHThng mi Dchv Tng hpSavico-Mekong

Cng ty con Cho cng ty con vay 5.000.000.000 -C tc 183.600.000 -Thu nhp li cho vay 166.111.111 -Gp vn 1.530.000.000 -

Cng ty TNHHSavico Vnh Long

Cng ty con Cho cng ty con vay 1.000.000.000 -Thu nhp li cho vay 79.522.222 -Gp vn 765.000.000 -

Cng ty C phnToyota ng SiGn

Cng ty linkt

C tc 5.143.275.000 4.113.720.000Nhn chuyn nhngvn gp t cng tylin kt - 3.314.000.000Vay t cng ty linkt 121.500.000.000 15.000.000.000Chi ph li vay 669.690.757 201.452.055

Cng ty Lin doanhComfortDelgro

Savico Taxi

Cng ty linkt

Tinthu thu t cngty lin kt

2.143.804.600 2.297.918.400

Cng ty TNHHThng mi vDch v Tng hpBn Thnh Savico

Cng ty linkt

C tc - 336.000.000Hoa hng nhn tcng ty lin kt

1.070.045.499 1.367.454.106

Cng ty C phnDana

Cng ty linkt

C tc 906.075.000 1.127.560.000Tinthu thu t cngty lin kt

- 333.447.292

Cng ty TNHH

Dch v Tng hpSi Gn Khnh Hi

Cng ty lin

kt

C tc 401.674.934 -


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35. Cam kt thuCc khon tin thu ti thiu phi tr cho cc hp ng thu hot ng khng c hy ngang nhsau:

31/12/2012

VND

31/12/2011

VND

Trong vng mt nm 7.559.304.280 6.672.829.280T hai n nm nm 13.269.369.120 18.236.453.120Trn nm nm 19.011.949.636 19.406.669.916

39.840.623.036 44.315.952.315

36. Chi ph thng miv kinh doanh theo yu t

2012VND

2011VND

Chi ph mua hng ha 15.336.381.798 69.865.051.980Chi ph nhn cng v nhn vin 14.469.898.921 16.702.423.434

Chi ph khu hao v phn b 9.213.303.085 9.752.017.416Chi ph dch v mua ngoi 30.861.971.477 24.725.279.406Cc chi ph khc 13.078.242.036 7.270.357.392


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Cdng ty C6 phAn Dich vg T6ng hqp Sii GdnThry6t minh brio crio thi chinh ri6ng cho nim k6t thric ngiry 31 thfng 12 ndm 2012(ti6p theo)MiuB09-DN

Phdi thu khricPhii thu ddi han kh6cThud vd ciic kho:in phdi nQp ngdn sach Nhi nu6cChi phi phii trd

ngdy 18 th6ng 3 ndm 2013Ngudi lAp:

,14,A)? . -.--.--Hodng Thi Th6oKt todn trudng

3|12t2071 31/12/2011(Theo brio crio(Phin loai l4i) trufc tliY)\niD \.T,{D59.809.395.493 98.528.168.31743.064.994.071 4.345.621.2479.974.381.188 5.714.417.1455.511.57t.652 9.771.535.695

37. 55liQu so s6nh36 lipu so s6nh duoc ph6n loai lai cho ph hgp v6i c6ch trinh biy cira kj,hiQn hinh. Bing so s6nhsd li6u dd trinh bdy trong kj,tru6c vd sau khi duoc phAn lo4i I4i nhu sau:

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BCTT Rieng Nam 2012