Deloitte.

CONG TV CO PHAN EVERPIA VI~T NAM

(ThOnh l(ip l{li mr&c C()ng hoa Xii h(ji Chli nghia Viff Nam)

, . . .BAO CAO TAl CHlNHDA DlfQC SOA.T XETClio ky 110:,1 d{ing tir "gay 01 thang 01 lIam 2012d~n ngay 30 th:tllg 6 lIam 2012

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CONG TY cO pHAN EVERPlA VI~T NAMX& Duong Xa., huy~n Gia LAmHi N(li, CHXHCN Yi~t Nam

MVCLVC

NQIOUNG

BAo cAo elsA BAN G1AM DOc

BAo cAo JffiT QuA CONG TAc SOAT xET BAo cAo TAl CHiNH

BANG cAN 001 Jffi TOAN

BAo cAo m QuA HO~TDONG KINH OOANH

BAo cAo LUU cHuvm TIm Tt

THUVIT MINH BAo cAo TAl CHiNK

TRANG

1 - 2

3

4-5

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7-8

~~ n=M

'ITTNMI,

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e6NG TY e6 pHAN EVERPIA VltT NAMX! Duang Xi, buyen Oia UrnHA NOi, CHXHCN Viet Nam

BAo eAo ellA BAN ClAM D6e

Ban GiAm d6c C6ng ty cA ph4n Everpia Viet Nam (gQi tit ita ''COng ty") de trlnh bac cao nAy cUng vm baa cAo taicblnh cUa COng ty cho IcY hO{lt dQng fir ngay 0 I thang 0I n!m 20 12 d~n ngay 30 thAng 06 nlim 2012.

Hl)IIl6NG QUAN TRI vA BAN GIAM Il6c

cae thAnh vien ella HOi dAng QuAn ttl vi Ban Giam d&: COng ty eta dieu hAnh COng ty trong IcY va d!n ngay J~p baacAo nAy gAm:

HOi dAne: Qulin to

Ong Lee Iae Eun6ng Pori< Soon 0Ong Cho Yong HwanOng Lee Ie WonOng Nguyln van f»oBA U Thj Thu Hi~n

Ong Jean - Charles BelliolOng NgO PhlWllg Chi

Ban Ciam de

Ong Lee lae Eun6ng Pori< 5000 0Ong Cho Yong HwanOng Kwon Sung Ha

6ng Lim Jin Taek6ng Nguy!n Vlln Dao

Ong Lee Ie Won6ng Park. Sung lin

ChLi tichOy vienOy vien

Oy vien(sy vienOy vienOy vienOy vieo

TOng Giam d6cPh6 TOng Giam d5cPh6 TOng GiAm dOcGiAm li6c TAi chinhGiam d6c Ban hAng (mien nhiem ngay 1\ tMng 01 nAm 2012)Giam dOc Hanh chlnh • Nh1l.n 51,1'Gi<im d6c Chi nMnh thanh phO 1-10 Chi MinhGi<im d6e Chi nh<inh Dang Nai

TRACH NHI~M CUA BAN ClAM a6c

Ban Giam dOe COng ty e6 traeh nhiem I~p bao eao !Ai chinh hang ky phan AM mOt cach trung thve vA hqp '9 tlnhhiM !Ai ehinh eung nhu k~t qua hO\lt d¢ng kinh doanh va tlnh hlnh luu ehuy!n tien t~ ella COng ty trang kyo Trangvi~e I~p elie baa clio !Ai ehinh nay, Ban Giam d6c duQ'C yeu du phlii:

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LIP ehQn eflc chlnh sAeh ke toan thich hqp va ap d\lllg cae chinh 5aeh d6 mOt cach nhAt quan;

E>ua ra cac phan doan vA u6c tlnh mOt each hqp 19 vA tI$l lrQng;

NEu 1"0 cflc n~uyEn cie ke toan thicb hqp e6 duQ'C tulin thi! hay khOng, e6 nhUng ap dl,lng sai '~h lrQng yeu cAnduqc cOng bb vi giAi thleh trang baa cao!Ai chlnh hay khOng;

LW baa cia !Ai chinh bin ea sO hO\lt dQng lien I\Ic trir tnrlmg hqp khOng th! eho ring COng ty ~ tiep l\ic hO\ltdOng kinh doanb; vA

Thiet k! vi thllc hi~n he thang ki!m soat nOi bQ ml)t cach hilu hieu cho mvc dleh "p vA trinh bay baa cAo !Aiehinh hqp 19 nhAm h\lll ehe rUi ro va gian ijn.

CONG TY cO PHAN EYERPIA YltT NAMXI DllOng Xa, huy~n Gia LAmHi N(li, CHXHCN Viet Nam

BAD CAD CUA BAN GIAM DOC (nip 'boo)

Ban GiArD dAc Cling ty chju tric:h nhiem dam baa ring 56 k~ loan dlIQ'C ghi cbep rnQt each phu hqp d! phAn Anh mOteach hqp Ii tinh hinh tAi chinh cUa COOg ty a bAt ky thbi diEm naa va dam baa ring baa cao tAi chfnh tuan thu cAeChuln mve k! loAn Viet Nam, He thOng k! loan Viet Nam vA cl\c quy d~ hien hAnh c6 lien quan 4J.i Viet Nam.Ban GiAm dAc ding chiu trlIch nhiem dam bao an toan cho lAi sAn cUa Cling ty vA thl,rC hien cae bien pbap thich hqpde ngln ch3n vA phAt hien cae hArth vi gian llin va sai ph\lm khAc.

Ban GiAm dOc de nh~n ring C6ng ty d.1I. tuan thLi cae yeu tAu n!u tren Iroog viee l{ip bao cAo !Ai chinh.

Hd N9i, ngay 15 tMng 8 116m 2012

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s6:}..qtj IDeloille·AUDHN·RE

nAocAoKET QuA CONG TAc SOAT XET BAo cAo TAl CHiNH

Kinh gUi: Cae cA aelllg. Hiji dOng Quail trj va Ban Giani (lAcC6ng ty cA ph§n Everpia Vift Nam

ChUng loi Ita th\fC hi~n cong Ilk SOal XCI bang can d6i kf loan ti,li ngay 30 thang 06 ndm 2012 cung vOi baa CaD ketqua hO\l1 d{)ng kinh doanh, btlo CaD hru chuy~n tien I~ cho ky hOi,l1 d{lng lu ngay 01 thang 0 I ndm 2012 d~n ngay 30tMng 06 nam 2012 va thuyet minh bao do t<\i chinh kern thea (gQi chung Ita "baa cao lai chloh") CLHI Cong Iy C6ph!n Everpia Viet Nam (gQi uit Ja "Cong ty"), tit trang 4 (ft~n trang 24. Bao cao tAi chloh kem theo khang nh~m

ph311 noh Hoh hlnh 1M chloh, kel qua hOQ.t d{!ng kinh doanh va 110h hloh [Uti chuyen tien te theo cae nguyen lAc vaIhong Ie k~ loan dlIQ'C chap nh{in chung tjJi cac nlIac khac ngoai Vi~t Nam. Vi¢c I~p va trlnh bay bao cao ll\i chlnhnAy IhuQc lroch nhi¢m cua Ban Giam d&: Cong ty. Troch nhi~m cua chung loi la dua ra BAo cao k~t qua cong lacsoAt xft v€ bao cao tai chfnh nay tren co sO cong lAc soat xct cua chung toi.

ChUng loj da: thl,fc hi~n cang tac soat XCI bao cao IAi chinh theo Chuan ml,fC ki€m toan Viet Nam sA 910 - Cong lacsoat xct Bao cao lai chinh. Chuan ffil,fC nay yeu du cang tac sofll xct phai [~p ke hO{lch va Ihvc hien de c6 Sl,f dambao vim phai r~ng bAo cao tl\i chlnh khang chua dl,fng nhi.lng sai s6ltn;mg yeu. COng tae soat xct bao glim chu yeu laviec Irao dAi vai nhan sVelm eang ty va ap dl,lng cae thil tl,lc phan tlch tren nhCtng thong tin tai chlnh; eong lac naycung cAp mOt muc d{) dam bao thAp han cong tac ki€m loan. Chung loi khang thvc hien cOng viec ki€m toan nencling khong dua ra y ki€n kiem loan.

NguY~l1 Tulin AnhKi~m toan vicnChung chi Ki€m loan vien sA N.1291/KTV

o ngChiDlingPho T6ng Gh'im (tal,:

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Thu)' m~1 ,'a dpi dijtll choCONG TY T HH DELOITTE Yl~T AM

NgiIy /5 lhang 8 nam 20/2HiJ NQi, CHXflCN Vi¢1 Nom

Tren co sO cong tac soat xft eua chung toi, chUng toi khong th5y 00 Sl,l" ki~n nao d€ chung toi cho ~ng bAo cao taichinh kern theo khong phan anh trung Ihvc va h(,Jp Iy, tren cac khla c{1nh IrQng yeu, linh hlnh tAi ehlnh cua Cong Iyl{1i ngay 30 Ihang 06 nam 2012 cling nhu ket qua hO{lI dl)ng kinh doanh vA linh hlnh hru chuyen lien te cho ky hOjJldl)ng tiI ngay 01 IhAng 01 n3m 2012 den ngay 30 thang 06 nlhn 2012 phil hqp vai Chu~n 1Ill,l'C K€ loan Viet Nalll,

. 117 ~ toan Viet Nalll va cae quy djnh hi¢n Mnll c6 lien quan IjJi Vi¢t Nalll.

ff}\'i':J". • C:".,'" C 'ING TV /'~

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: O~LCI~ VI~TJIII.~~~

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3

C6NG TV c6 pHAN EVERPlA VltT NAM Bao do tAi c:hfohXii Duong xa, huyen Gia LAm Cho ky hOi,l1d¢ng tir ngay 01 thang 01 nAm 2012HA NQi, CHXHCN Vi~ Nam dbi "gay 30 thfmg 06 flAm 2012

BANG CAN 001 Kt TOANTfli ngiiy 30 thang 06 nam 2012

MAU s6 BOl-ONDon vi: VNO,

TAl SAN M ~ Tbuyeta so . h 30/0612012 31/1212011mm

A. TAl SAN NGAN H~N

(100::1 t 0+120+LJO+t 40+150) 100 611.642.095.653 631.096.904.297

I. Ti~n va de kh03n luang (f1lO'Dg HiD 110 4 64.829.184.583 119.379.463.167

I. Ti~n 111 12.815.284.583 4.780.631.8172. Cic khoan tu01lg duang ti~n 112 52.013.900.000 114.598.831.350

II. Cae kboan diu til tAi chinh ngin h~n 120 21.906.200.000 23.694.000.000> •

121 5 21.906.200.000 23.694.000.000I. Dau tu ngAn h\in

III. Cae khoin phii thu ogin h~n 130 153.661.042.296 106.098.603.5561. Phii thu khach hang 131 124.609.099.517 66.520.925.6652. Tni tnrac cho nguai ban 132 31.264.518.650 39.557.817.9573. Cae khoan phai thu khac 135 2.908.688.697 3.916.084.8844. Dv ph6ng phai thu ng~n hl,ln kh6 (fbi 139 (5.121.264.568) (3.896.224.950)

IV. Hlng tan kbo 140 6 ]45.074.598.329 358.077.770.714

I. Hang 16n kho 141 345.074.598.329 358.077.770.714

V. Hi sin ngin h~n khac 150 26.171.070.445 23.847.066.860I. Chi phi tm tncOc ngin hl;lJl 151 843.853.805 4.392.198.49\

~,2. ThuS GTOT duQ'c khdu trir 152 22.291.552.401 16.786.744.6463. Thu~ va cae khoan khac phlii thu Nhli. ouac 154 150.000.000 150.000.000

"

4. Hi sin ngfrn hi(lJl kMc 158 2.885.664.239 2.518.123.723 El

B. TAl SAN DAI H~N (200=220+250+260) 200 253.167.604.004 215.889.393.088 J'

I. Tlli sao ct djob 220 234.748.254.988 197.043.869.930. ~

1. Tai sim c5 djoh hihi blnh 221 7 129.433.932.301 13) .322.315.895 ~• Nguyen gia 222 250.942.899.912 245.888.067.555- Cia tr; hao man lUy kJ 223 (/21.508.967.61 I) IJJ2·565.751.660)

2. Hi san cO djoh YO hinh 227 8 20.059.618.767 21.304.963.569-Nguyen gid 228 37.440.687.876 17.440.687.876- Gid lrj hao man lUy ki 229 117.381.069.109) (/6.135.724.307)

3. Chi phf xay d~g CCJ ban do dang 230 9 85.254.703.920 42.416.590.466

11. Cac khoan du tiT tAi thioh dai h~D 250 3.792.360.000 3.418.360.000I. DAu tu vao oong ty con 251 10 2.395.160.000 2.395.160.0002. DAu tLI dAi hf(lll khac 258 11 1.397.200.000 1.023.200.000

III. Hi,in dai h~D khac 260 14.626.989.016 15.427.163.1581. Chi phi tni tnIm: dAi hf(lll 261 13.671.478.389 14.471.652.53\2. Tai san dAi htm khac 268 955.510.627 955.510.627

T6NG C()NG TAl SAN (270=100+200) 270 864.809.699.657 846.986.297.385

Cac thuyit Minh tir trang 9 din (rang 24 [a m9t b9 ph9n hllP thanh Clia bOo cao taj chinn

4

CONG TV cO pHAN EVERPIA VI~TNAMXA Duong XA, huy~n Gia UrnHA N¢i, CHXHCN Vi~t Nam

Bao d.o tii chinhCho kY ho~t d¢ng tir ngay 01 tMng 01 nAm 2012

den ngAy 30 thAng 06 nlim 20 12

BANG cAN DOl Ki: TOAN (T;~p theo)T~i nglIy 30 thang 06 nom 20/2

MAU sO BOl-DNDon vj:VND

Cho Yong HwanPM TAng Giam dt'ic phIJ trach Tai chfnh

12

13

14

15

300

3103II312313314315316319

330333336339

400

410411412414419420

440

,Mil ~ Thuyet

so minh "'30,,/0:::612=0"-12:. -"3"1/-"I2,,fl:::0,,1.:..1

225.963.089.124 154.743.461.614

208.493.348.906 137.200.012.24259.231.569.086 37.909.422.70355.661.826.996 34.454.257.921

4.774.535.691 3.415.761.56833.604.120.904 48.785.053.1856.305.111.734 7.873.586.692

521.536.912 1.562.682.44648.394.647.583 3.199.247.727

17.469.740.218 17.543.449.372321.868.000 321.868.000

2.747.872.218 2.821.581.37214.400.000.000 14.400.000.000

638.846.610.533 692.242.835.771

638.846.610.533 692.242.835.771234.019.860.000 234.019.860.000191.000.000.000 191.000.000.000

(10.491.434.342) (2.462.123.000)7.626.575.201 4.294.382.346

216.691.609.674 265.390.716.425

864.809.699.657 846.986.297.385

NGUONVON

A. NQ PHAI TRA (300=310+330)

I. NV ngin h,nI. Yay va nO' ngin hlln2. Phai tra ngubi ban3. Ngltoi mua tnl tien troac4. Thue va cae \chaan phili n¢p Nhft nuae5. PM.i tm nguai lao d¢ng6. Chi phi phai tni7. Cae khoB.n phai tri, pM.i n¢p ngAn hlln kM.c

II. NCf dlti h,nI. PhAi tea dili h\ln kha.c2. 01,1' phong trQ' dp milt vi~c lamJ. Quy phdt trian khoa hQC va cong nghe

B. NGUON VON (400=410)

I. vAn chu sir hii'uI. VOn diau 1~

2. Th~g du vOn cO phAnJ. co phi~u quy4. Quy khac thu¢c vOn chu SO' huu5. Llli nhu~ sau thue chua phiin ph5i

TONG CQNG NGUON VON (440=300+400)

HaNpi, ngiiy 15thting8 mlm2012

Cae thuyit minh fir (rang 9 din trang 24 fa mpt b9 ph~n hfRJ (hanh cUa bao cao tai chlnh

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C6NG TY c6 PHAN EVERPIA~TNAMXl Dwng xa, huy~n Oia UrnHA N~~ CHXHCN Vi~ Nam

&\0 do tai cbinhCoo kY hoot dOng tU ogay 0 1lhAng 01 2012

db, ng>y 30 !hAng 06 2012

BAO do KET QUA HO~T DQNy KINH DOANHeho kj ho{lt dPng fir ngay 01 thang 01 ndm 2012 den "gOy 30 thOng 06 nl1m 20/1

MAU s6 B 02-DNEkmvi: VNO

CHi T1EU M t Tbu)'~i Til' ogly OllOtnOI2 Tit ngay OIlOlnOIli so minb

d~n ngay 30/0612012 din ogay JOlO6n011

I. Doanb tbu Min hilng 01 304.424.954.536 337.915.109.430

2. Cae khoAn giam trit doanh thu 02 169.473.083 989.449.554

J. Doanh Ibu thuin v~ ban hang (IO=OI.Q2) 10 17 304.255.481.453 336.925.659.876

4. Oi' vim hang ban 11 18 197.127.390.220 203.357.483.416

5. L9i nhu,n g{ip v~ bin bang (20::10-ll) 20 107.128.091.233 133.568. t76.460

6. Doanh thu hO'l-t dQng tii chinh 21 19 8.487.349.822 13.399.965.952

7. Chi phi tii chinh 22 20 2.326.023.563 5.133.456.227TrOflg do: Chi phi fijj yay 23 924.268./52 965.249./58

8. Chi phi bin hang 24 28.082.179.961 24.416.462.416

9. Chi phi quill Ij doanh nghi~p 25 35.790.293.922 24.455.921.148

10. Lvi nhuj.n thuln til' ho,t 119ng kinb doub 30 49.416.343.609 92.962.302.621(3O=20<{21-22K24+2S)

II. Thu nhW khac 31 646.653.714 1.054.315.152

12. Chi phi khac 32 11.425.973 660.302.789

13. Lqi nbufn khat (40=31-32) 40 635.227.741 394.012.363

14. Tang lqi nhu~n k~ loan trU"6't thu~ (50=30+40) 50 50.051.571.350 93.356.314.984

15. Chi phi thu~ thu nh~p doanh nghi~p hi~n hinh 51 21 10.989.086.246 19.536.999.689

16. Lqi nbuin sau thu~ thu nh~p doanb ngbifp,

60 39.062.485.104 73.819.315.295 •(6<P5O-51) •,

Ut Jae [unTOng Gi6m 11&

HiJ N~~ ngiJy 15 tJuing 8 n6m 2012

Cho Yong HwanPh6 Tang Giim 11& phI,J tnlith Tii thinh

Cae thuyil minh tU trang 9 din lrang 24 liz mOl bQ ph{in ht;Tp thunh cUa bOo cao tizl chinh

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CONG TY CO PHAN EVERPIA V[~TNAMXII Duong Xi, h~nGia LAmHi NOi. CHXHCN ViS! Nam

840 do tAi chinhCho kY boot dQ"g tfr ng,Iy OI1h"'g 01 ",",2012

dfn ngAy 30 thAng 06 nam 2012

BAa cAo LUlJ CHUYtN TItN T~Cho kj ho{Jt dp,rg fir ngity OJ thOng 01 ntim 20/1 din ngay 30 thang 06 ntim 1012

MAU SO B OJ-ONDon vi: YND

CHi TIEU M',.jTir ngiy OllOlflOIl Tir ogiy OllOlI2011

dEn ngay 3010612012 din ngay JOI06I2011

I. LIfU CHUYEN TIEN Tit HOAT D(lNG KlNH OOANH

J. L(fi nhupn trwe fhui 0/ 50.05/.571.350 93.356.1/4.9841. Dilu chinh cho clic khoim:KhAu haa tAi san cO dinh 02 10.188.560.753 8.078.475.83 ICic khoan d., pMog 03 1.694.716.665(Lii) chenh I~h ty gii h6i doai chua th\tc hien 04 (887.198.807)(Uti) tit ho~t dong dAu ht 05 (6.186.146.985) (1.707.085.344)Chi phi lai vay 06 924.268.152 965.249.158

J. L{ri nltup" I" 11I1{1t 49ng kinll doanh Inntc Illay 46; vDn IInl 08 55.785.771.118 /OO.691.95H19

'9ng

Bi~n d~g cae khoin phii thu 09 (71.809.290.780) (102.275.431.940)Bian dong hang t6n kho 10 13.003.172.385 (141.558.929.064)Bi~n dOng cae khoin phii tri (khOng bao g6m Iii vay phii tri, II 4.920.449.578 25.535.584.747th~ thu nhjp doanh n~i~p phii n¢p)Bitn dQng chi phi tr3 trWc va tAi san khAc 12 4.348.518.828 (5.327.396.281 )Ti~n Iii vay di tni IJ (1.01J.01J.686) (379.423.488)Thu~ thu nhfp doanh nghiep dA nOp 14 (25.146.447.036) (26.864.522.327)Ti~n chi khac cho ho~t dQng kinh doanh 16 (4.200.000.000) (2.096.055.157)

LIrU chuyin tiln Ihuan tit hop! 4Vng kinh doanh 10 (14./10.839.583) (151.173.1/8.88/)

11. LIfU CHUYEN nEN Tit flOAT aONG aAu nJI. Ti~n chi mua sam TSCE>. xay dl,Ctlg co ban do dang 21 (18.031.006.062) (12.361.703.891 )2. Ti~n chi eho cae khoan ddu 111 ngin h~n 23 (21.906.200.000) (45.512.000.000)3. Ti~n thu h3i cho vay, ban l\li eac eOng C\l nQ' eua dan 24 23.694.000.000 3.000.000.000

vi kMc4. Ti~n chi diu tu gop van vao cae don vi khie 25 (374.000.000)S. Ti~n thu Iii eho vay, c3 tire va 1Q'i nhufn dUQIl;: chia 27 7.018.743.862 8.029.382.693

Ln cJruyin liin thuan tit hO{ll4vng 41ut til' 30 (9.598.'61.100) (4UU.J1J./98)

111. LIfU CHUYEN TIEN Tit HOAT D(lNG TAl CHiNH

I. Ti~n chi mua ifi c6 phi~u dA phlt hinh 32 (8.029.311.342)2. Ti~n Yay ngin hfll, dai hilJl~ duqc JJ 59.410.716.124 70.608.119.0963. Titn chi tri DQ' g6c vay 34 (37.909.422.702)4. CO tire dA tnl cho cO dong 36 (34.208.104.000) (29.839.377.500)

Ln chuyin tiin thuan tit IrOfll4vng !m chinh 40 (10.736111.910) 40.768.141.596

Luu cbuY~D ti~D tbuiD troDg ky 50 (54.445.423.703) (158.348.798.483)

Ti~D vi hnrng 41ro'Dg ti~D diu ky 60 119.379.463.167 194.655.450.698

Anh hu(mg cua thay d3i tY gia hOi doai quy d3i ngo~i te 61 (104.854.881 )

Ti~n vA ttnrng dtnrng ti~n cu5i ky 70 64.829.184.583 36.306.652.215

Cdc thuyit minh tit trang 9 din trang 14 /iJ m(jt b(j ph(in hvP thimh cUD bOo cao tal chinll

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CONG TV cO pHAN EVERPlA VItT NAMXII Duong xa, huyen Gia UrnHA N(l~ CHXHCN Vi§!. Nam

Bao cAo!Ai cMohCoo ky ho\1t dOng til ngay 01thang 0 I nam 20 12

d!n ngay 30 thang 06 nAm 20 12

oAo cAo LUll CHUYtN T[tN.T~ (fi~p .beg)Cho Jcj hO{lt d(jng tir ngay Olthang OJ nlim 2011 den ngay 10 thOng 06 ndm 2012

ThOng tin b6 sung c::bo d.c khoJin phi ti~D t~

Tifn chi mua tii san c6 dinh vA chi phi xay d\ffig cO' ban do dang troDg kY khang bao gOm sa tiAn 22.259.295.095VNO. I! sa tibt dUng eta mua si.m tA.i san c6 djnh va x!y dlJIlg co ban da dang pMt sinh troog ky rna chlla duf,JCthanh toan... VI vb. mOt khOOn tian wang ting lD duQC difu chiM tr!n phAn tang, giam cae khoAn phAi tri...

L« Jat EunTOng GiAm .6<Ha Hpi, ngay /5 thOng 8 116m 2012

Cbo Yong HwanPM T6ng Gi6m 66c phy lrich Tii cblnh

~

~WH!'TE

~

Cae thll)'it minh tV trang 9 din Irang 14 ta m{J1 b9 phgn N,p thCmh ct.ia bao cOo tal chinh

8

CONG TY cO pHAN EVERPIA V1:E:T NAM Bao cAo tlti thiohXI Duong Xa, huy~n Gia LAm Cho IcY tqt dQng tit ngAy 01 tMng 01 nllm 2012HA N2i CHXHCN V;~ Nam cI!n ngAy 30 !hang 06""" 2012

THUVtT MINH BAO CAO TAl CHiNH MAU 86 B 09·DNCae thuyit minh nay /ti mot bQ phpn hw thanh va cJn duvc dpc dang thili v6i bOo cao tai chinh kem theo

I. THONG TIN KHAI QUAT

Hlnh thllt: 50' bihl vOn

C6ng ty CO phAn Everpia Vi~t Nam (gQi tir la UC6ng 1)'") duQC thanh It.p tren co sO chuyEn d6i hlnh thltcsO hO'U tit dOaM nghiep 100% vOn dAu ill mr6'c ngoai - C6ng ty TNHH Everpia Vi~t Nam theo GiAyChUng nh~n DAu tu sf, ,oo55סס011033 do Uy ban Nhlin dAn thanh ph6 Ha NOi cAp IAn dftu ngay 27 thang04 nAm 2007 va eAc GiAy chtIng nh~ mu nr di!u chinh. C6ng ty co tho; h\Ul hO\lt dong la 40 nam kl titngay 04 thing 9 n!m 2003.

Trv so chinh cua Cling ty d3,t t\li 1dI. Ducmg Xa, huyen Gia LAm, Ha NOi.

T6ng sa nhln vien clia C6ng ty ~i ngay 30 thang 06 nam 2012 la 990 (ngay 3 I tMng 12 nAm 2011: 1.009).

HOlilt dOng chlnh

HO{lt dOng chinh clia Cling ty la san xu!t vai khllng d~ vai loe, ni, cb1n, ga tn\i giLrbng, g6i, n~m, tCai ngu,ba 10, tCai xach.. d6 16t va cae mf,l hang may mJc khk

2. CaS(JL~p BAOCAOTAI CHiNH VA KY Kt TOAN

CO" 5c1lip bao cAo tIli chinb

Ban cAo rai chinh kern theo duQC trinh bay bang DAng Viel Nam (VND), thea nguyen tAc gia g6c vA phuhqp v6i cae chwin m\lC ke roan Vi~l Nam, He thOng k! loan Viet Nam va cae quy dinh hien hAnh co lienquan ~i Viet Nam.

Ky kf toan

Nlim rai chlnh cua C6ng ty bAl diu til ngay 01 thAng 01 va k€r thuc vao ngay 31 thang 12. BAo cao raichlnh giO'a nit!n dO nay (hrQ'C I$p cho IcY hO\ll dOng tit ngay 01 thang 01 nlim 2012 den ngay 30 thang 06nlim 2012.

3. TOM TAT cAccHlNH SACH Kt TOAN CHU Y~U

Sau dAy la cAe chfnh sAcb ke toan cM yeu duqc COng ty ap d\Ulg trong vi~ IW bao cAo tAi chlnh:

truc linb kS toan

Vi~c I~ bao cao tAi chinh tuM thit theo cae ChuAn m\lC ke toan Vi~l Nam, He thOng k€ loan Vi~t Nam vAcAe quy dinh hi~n hirth co lien quan ~i Vi~t Nam yeu tAu Ban Gilim d6c ph!i cO nhO'ng uOc tinh vi gi!diM i.nh hllOng den 53 Ji~u bao cao vE cong nq, rai san va viec lrinh bay cac khoAn cOng DQ' va tAi san ti!mtang t{li ngay l~p bao cao rai chinh cung nhu cac sA lieu bao cao v! doann thu va chi phr trang su6t IcY hO\ltd~ng. Kl!l qua hOl;'t d9ng kinh doanh thl,l'C tf co the khAc v61 cac uOc tlnh, gia djnh d~l ra.

9

\

CONG TY cO pHt\N EVERPIA vrtT NAM Baa cao Uti chinhXii Duong XA., huy¢n Gia Lam Cho ky hOi,lt dong tit ngay 01 thang 01 nlim 2012Ha N¢i, CHXHCN Vi~t Nam dt!D ngay 30 tMng 06 Dam 2012

THUyt,T MINH BAO cAo TAl CHiNH (nip thea) MAu s6 B 09-DNCac thuyit minh niry /Q m(jt b9 ph(in h{Tp thanh va cdn OU{1c Ope 46ng tMi wn baa cao tai chfnh /cem thea

3. T6M TAT cAc CHiNH SACH K.t ToAN CHU YEU (Tiip thea)

Cong c':l tai chinh

Chi nhQn ban tlau

Tili san tai chinh

Ti,li ngay ghi nh~ ban dAu, tAi san tai ehrnh duQ'c ghi nh{in thea gia g6c cong cac chi phi giao djeh c6 licnquan tn,re ti~p d~n vi~c mua sim tAi san tAi chfnh d6.

TAi san tAi chinh eua Cong ty baa gAm ti~n va eac khoan wang duang tifn, cac khoan phai thu khaeh hangva phai thu khac, cac khm\n dAu tu ngAn hi,ln va dai hi,ln.

Cong n{ltiJi chfnh

Ti,li ngay ghi nh~n ban ddu, cOng nQ' tAi chlnh duqc ghi nh~n thea gia gbc trir di cae ehi phi giao dich c6licn quan trvc til?p den vi~c phat hAnh cong nq tAi chinh d6.

Cang nq tai chlnh cua COng ty baa gAm cae khoan phAi tni ngum ban va phai tn\ khae, cae khoan vay, chiphi phai trft va cae khoan phai tni dai hi,ln khae.

Banh gia I!li sau Ian ghi nhDn ban tldu

Hi~n ~i, chua c6 quy dinh v~ danh gia li,li cong CI,I tai chinh sau ghi nh~n ban dAu.

Tien va cAc khoan hnrng (hrong tien

Tifn va eac khoan wang duang ti~n baa g6m ti6n mtlt t\li quy. cac khoan ti~n gui khong IcY h....n. cae khoandAu tu ngAn hi,lJ1 c6 kha ni\ng thanh khoan cao. d! dang ehuyen dBi thanh ti6n va it rili ro lien quan d~n vi~c

bien d¢ng gia tri.

Dlf phOng phlii thu kh6l1oi

D\I pMng phili thu kh6 doi duqc trfch l~p cho nhilng khoan phfti thu dil qua hi,lJ1 thanh toan tir sAu thang tr6"len. hotlc cac khoan thu rna ngum nq kh6 e6 kha nilng thanh toan do hi thanh 1:5', pha san hay cac kh6 khantuang 1\I.

Hling tan kho

Hang tAn kho duqc xac dinh tren co s6" gia thAp han giil'a gia gbc va gia trj thuAn c6 th~ thl,l"C hi~n duqc.Gia gbc hang tAn kho bao gAm ehi phi nguyen v~t lieu tn,rc ti~p. chi phi lao deng tn,rc ti~p va chi phi sanxu§.t chung, n~u c6, dE c6 duqc hang t6n kho a dia diem va tri,lJ1g thai hi~n t\li. Gia gbc clla hang tAn khoduqc xac dinh thea phuang phap blnh qu!n gia quyEn. Gia tri thuftn c6 the th\l"C hien duqc duqc xac (Iinhbang gia ban uoc t{nh trir cac chi phf uoc Hnh da hoAn thanh san phlun cung chi phi tic!p thi. ban hang vaphAn phOi phAt sinh.

Dl,I" phong giam gia hang tOn kho cua Cong ty duqc trich l~p theo cac quy dinh.ke toan hi~n hAnh. Theo d6,Cong ty duqc ph~p trich I~p ~\I phong giam gia hang t?n kho l6i thOi, Mng, kem phdm C.hAt va trongtruO'ng hqp gia goc clla hang ton kho cao han gia trj thu!n c6 th~ th\l"c hien (Iuqc l{l.i ngay ket thUe IcY ketoano

10

CONG TV c6 PHA.N EVERPfA VI~T NAM Bl\o do tii chinhXI D.rong Xli, huyen Gia LAm Cho ky~ dOng til ngAy 01 tMng 0 1 nam 2012HA NOi, CHXHCN Vift Nam dbt ngAy 30 thAng 06 n~2012

THUVtT MINH BAO CAOT.4..r CHiNH (TiEp theo) MAU s6 B 09-DNCae thJl)lit Minh nay ra m9t b9 ph4n hqp thiJnh va c&n duvc dQC dang thin Wi bao coo tlJi chinh Icem theo

3. T6M TAT CAC CHiNH SACH Kt TOAN CHiJ Y£U (nlp Iheo)

Tili sin cO djnh hU'u hloh vii khAu hao

Hj san cO dinh hOU hlob dU'Q'C trinh bay theo nguyen gis. trit gis. tri hao m6n liiy k~.

Nguy!n gis. tAi san cA d~ hilu hlnh bao gOm gi<\ mua va tol\n bO cAe chi phi khat !ien quan tl\rC tiEp d~n

viec dua tA.i sAn vao tJwIg thai sin sang su d\Ulg.

Hi san cA dinh hOU hlnh duI,JC khAu hao theo phuong phAp dutmg thing dr,ra tr!n thai gian hilu d\Ulg uOctinh, CI,I th! nhu sau:

NhA xucrng va vjt Idfn uilc

May rn6c vi thi!t biThift bi vAn ph6ng

Phuong tien v~ tiiHi san khAc

Tilli sin cO djnb va blnh viii khiu bao

T.:r ngly 01 thAng Olnlm 2012din ngAy 30 thang 06 Dim 2012

(56 nilm)

25 - 3006·1506 -0809· 1004 - 10

Hi san c6 djnh vO hlnh duI,JC trinh bay theo nguyen gilt trit gia hi hao m6n lily kf, tb€ hi~n gia tri thuonghieu, kenh phan phOi, phAn mEm may tinh va tAi san cO djnh vO hlnh khAc cua Cong ty. Hi san c6 djnh vohlnh duI,JC khAu hoo theo phuong phap dUO'ng thing d'l8 tren thm gian sLi dl,lng hllu leh, CI,I th€ nhu sau:

Thuong hieu

Kenh phdn phOiPhAn mfm may tlnh

Hi san khac

T.:r ngilly 01 thang 01 nlm 2012din neilly 30 thAng 06 nlm 2012

(S6 n1l.m)

20150_10

Chi phf xAy dlfllg ca bin dlr dang

CAc tAi san dang trong quA trinh xay dl,fIlg phl,lc Vl,I ml,lc dlch san xuAt, cho thue, quan tri ho~ eho bAt IcYml,lc dich n30 khAc duqc ghi nh~ theo gia g6c. Chi phf nay 000 g6m chi phf djch Vl,I va chi phi Iili vay c6lien quan phil hqp vai chinh sAch kf toan eua Cong {y. Viet tinh khAu hao Clla cAc tAi san nay duqc Apdl,lflg gi6ng nhu vai cAe tAi san khAc, bit d5u tir khi tAi san " vAo tJwIg thai sin sang su dl,.lng.

Diu hI do c6ng ty con

DAu tu vao cOng ty eon duqc ghi nh~ thea gill. gix:. Dv ph6ng giam gill. diu tu vAo cOng ty con duqc trichl$p theo cAe quy dinh vE k~ toan hi~n hanh.

Cae kboin era trU'6'e dlii h~n

Cae khoAn chi phi tri. wac dAi h\Ul 000 gOm gill. tri cOng Cl,l, dl,lfl& CI,l, liM k.i~n IOfi nh6 duQ'C coi 1A c6 khanang dern Ifi IQi fch kinh t! trong tuang lai cho COng ty vai thOi hfn tir mOt nAm tr6 len. CAc chi phi naydU'Q'C vOn hOO dum hlnh thue cac khoan tri. tru6c dAi h\UI vA duqc phAn b6 vAo b80 cAo k€t qua h~ dQngItinh doanh., sti dl,lng phuong phl\p dutmg thing trong v6ng 00 nAm theo cae quy djnh k~ toAn hien hAnh.

II

CONe TY c6 PMAN' EVERPIA VItr NAM Bio dio tii cblobXI Duong xa, huy~n Gia LAm Coo kY hootdQng lit ngay 01 th8ng 01 nlim 2012HA N9i, CHXHCN Viet Nam d& ngay 30 tMng 06 nl\m 2012

THuvtT MlNH BAO CAO TAl CHiNH (fiap tbeo) MAU s6 B 09~DNCdc thuylt minh nay /0 m(H b~ ph~n h(TfJ thQnh va c6n dur;c d{JC d6ng tMj v6i bdo cao tai chinh kim thea

3. T6M TAT cAc cHiNH sAcH Kt ToAN cHiJ vtu (fi~p tbeo)

Cbi Dh,n doanh thu

Doanh thu ban hang duqc ghi nh~n khi dOng thOi th6a man tftt ca nlim (5) di!u ki~n sau:

(a) COng ty dd chuy!n giao phAn 16n nii ro va lQi ich gin lien voi quy!n so hihJ sitn phAm ho~c hang h6aeho ngum mua;(b) COng ty khOng con nAm giit quyen quAn Iy hang h6a nhu ngum so hihJ hAng hOO h* quyfn ki~m $Oathang h6a;(c) Doanh thu du(}C x8c: diM tuang d6i chic chin;(d) COng ty sf thu dllC}C IQi fch kinh te til giao djch bAn hang; va(e) Xae djnh duQ'C chi phf lien quan den giao djeh ban hAng.

Ngo~i t~

COng ty Ap d\1llg xu Iy chenh lech tY gia theo hu6ng di\n eua chuAn ml,lC kE: toAn Viet Nam sO 10 (VAS10) u AM h.uOn~ cua vi~ thay dAi tY giA hAi doAi". Thea d6, cac nghi~p V\J pb~t sinh bing cae 1000i ngO\li teduqc chuyEn doi thea tY gia q.i ngAy phat sinh nghiep V\J. 56 du cae tAi san bang tien va cOng nq phai thu,phii tri. c6 gAc ngO\li te q.i ngAy ket thC1c kY k! toan du(}C chuyen dAi theo tY gia tJi ngay nAy. ChEnh lethtY gia pMt sinh duqc ~ch toan vio baa cao ket qua hO\lt dl)ng kinh doanh. Ui cMnh lech tY gia do d3nhgia I,i cAc s6 du qli ngAy ket thuc kY ke toan khong dUVC dUng de chia cho chu sO hilu.

Chi phf (Ii yay

Chi phi di var lien quan trvc ti€p den vi¢c roua. dAu III xfty dl,lIlg h~c sAn xuftt nhilng tAi san cAn ml)t thmgian tuong doi dAi de hoAn thAnh dua vao su d\1llg hotc kinh doanh duqc cl)ng v10 nguyEn giA tAi san chodin Ichi tAi sin d6 dllQ'C dua vio su dl,U1g h* kinh doanh. Cae khoAn thu nh,p pMt sinh tit vi~ dAu tu tJmthm cae khoAn Yay duqc ghi giam nguyen gia tAi san c6 lien quan.

Tdt ea cae chi phi IAi yay khac du(}C ghi nh$n vao bao cAo k€t quA ho,t dl)ng kinh doanh khi phAt sinh.

Cac khoan dlf phOng

Cac khoAn dl,l pMng duQ'C ghi nh~ khi Cong ty c6 nghia V\J nq hien If.i do kEt qua tlr ml)t Sl,l kien dd xayra, va COng ty c6 khA nAng phai thanh to8.n nghia V\J nAy. cae khoAn dl,l pMng duqc xAc dinb trin ca sOu6c tinh cUa Ban GiAm d& ve cae khoan chi phi cAn thiet d! thanh toAn nghia V\J nq nay If.i ngAy kft thlickY k! lOan.

Thui

Thu€ thu nh~p doanh nghiep the hien t6ng giA trj cua s6 thue phAi tra hien If.i va sO thue holln l,i.

Thea Nghj djnh sa 2412000IND·CP ngAy 31 thang 7 nAm 2000, C6ng vln sa 413OffCT-CS eua 8() TAichinh giri C\lC thue thAnb phO Ha Nl)i ngay 03 thang II nlim 2008 va Bien bim lam viec ngAy 26 thang 05DAm 2008, COng ty c6 nghia Vl,t n(lp thue thu nhJp doanh nghi~p thea tY I~ 20% tren thu nhfp chju thuetrong 10 nAm k~ til thm diem C6ng ty bit diu kinh doanh. C6ng ty duqc mi€n thu! thu nh$p doanh nghi~p

trong 1 nlim k~ til nAm diu tien kinh doanh c6 11Ii vA giam 50"10 trong 2 nl\m ti!p thea. Nl\m 2012 IA nlimthCr ch[n C6ng ty duqc huang thuS: su!t thue thu nh~p doanh nghiep 20%.

Thea Lu~t thu~ Thu nh~p doanh nghiep ban hanh ngay 03 thAng 06 nllm 2008, c6 hieu ll,lc tlr ngAy 0 IthAng 01 nlim 2009, hO\lt dong tAi chinh vA hOi,lt dong khAc khang thul)c d6i tuvng duqc IIU dlli vi mi~n

giAm thuS:. CAc hO\lt dl)ng nay chju thui suit thu! thu nlt4p doanh nghiep 13. 25%.

Thue thu nh;.p holn I,i duqc: tinh t::r!n cae khoAn chenh leth giila gia hi ghi 56 vi ca sO tinh thue thu nbJpcUa cae khoAn ml,lC tAi sin h~c cOng nq tr!n bAo cao tAi chmh va. duqc: ghi nh~ thea phuang phap bangc!n d6i kS toano ThuS: thu nh~p holn i,i phai tni phai duqc ghi nhfn cho tAt cA cac khoAn cMnh lech q.mthOi cbn tAi san thuS thu nh6,p holln I,i chi du(}C ghi nh~ khi chic chin c6 du lqi nh$! t1nh thui trongwang lai d~ khAu trlr cac khonn chenh lech ~m thm.

12

1j13,•

-,•

CONG TV CO pHJ\N EVERPIA VrtT NAM BAo cio tili chinhX! Duong XA, huyen Gia LAm Cho kyh~ dQng!fr ngay 01 thang 01 nAm 2012Ha HOi, CHXHCN Viit Ham den ngAy 30 tMng 06 nam 20 12

THUyt,T MINH BAa cAo TAl CHINH (Ti~p theo) MAU 86 B 09-DNCae thuyit minh nay ft} m9t b9 ph9n hqp (hanh va cd" duvc dpc d&ng thOi vtri bao cao tili chinh Wn theo

J. T6M TAT cAc CHiNH SACH K.t ToAN em) vtu (fiip thto)

Thue (Ti~p thea)

Thu! thu nhJp hoAn I~ duQ'C xac dinh thea thu! suit dV tinh sl!! Ap dl,J.Dg cho nam tAi san dllQ'C thu hOi hayn9' phai tri duqc thanh toan. Thue thu nhJp hoAn I~ duqc ghi nh~ vAo baa c30 ket qua hOft dOng kinhdoanh va chi ghi v30 vAn chu sa hO'u khi khoan thuS d6 c6 lien quan den cAe khoAn m\lC duQ'C ghi thingv30 vAn cM sO hO'u.

Tai san thuS thu nh~p ho1ln l<.li va n9' thue thu nMp holln l<.li phai tri. duQC bU trir khi COng ty c6 quySn h9'Pphap dS bu trir gina tAi san thuS thu nMp hi~n hanh 'lUi thue thu nh~p hi~n hAnh phai nOp va khi cae tAi santhut thu nhJp hoan Ifi va n9' thue thu nh~p holln Ifi phlii tri. lien quan tUi thu! thu nMp doanh nghi~p duQ'CquAn Ij bOi cung mt}l co quan thue va cang ty c6 dl,l d~ thanh loan thu! thu nhW hien hAnh tr€n co sathuAn. COOg ty khOng ghi nh~ thua thu ~"p hoan l<.li f.\li ngay 30 thang 06 nam 2012 do k.h6ng c6 chanhl¢ch lfm thbi dang kf gilla co sa rinh thue va gia ttl ghi .sa cua cAc khoan m\lC tA.i san vA cling n9' tr€n Mocao tAi chinh.

ViCc ltae djnh thua thu nh~p eua COng ty clln cu 'lAo cae quy dinh hien bAoh va thue. Tuy nhien, nhilngquy dinh nA)' thay d6i theo timg thbi kY va viec xac dinh sau cuog va thue thu nh~p doanh nghi~p IUythuG<: 'lao ket qua kifm Ira Clla co quan thuf e6 thAm quyEn.

CAc IOfi thue khae dllqc Ap dl,lng theo eac 1$ thue hi~n hanh lJi Vi~t Nam.

4. T,tN VA cAc KHOAN TUONG DUONG ntN

Ti~n lT$

TiEn gUi ngAn hangcae \choan nrong duang liEn (*)

___----'3"'o,,/o,,612~0~'~2 3"""'/''-=2f2'.;;0~';;.'VND VND

358.013.105 383.577.26612.457.271.478 4.397.054.55 I52.013.900.000 114.598.831.350

-~~~~64.829. t 84.583 __-,'"'.:.9.J::..:.79,,.4.:.63::..:..'.:.:.67

(*) cae khoAn tuang dlJoog ti~n baa gAm cae khoAn liEn gUi c6 kY~ nhO han h~c bing ba thang. CAekhoAn nay duqc tlnh l!i thea Illi suAt e6 diM va c6 the chuy€n dOi thAnh tien gUi kh6ng kY h\Ul v30 bAt kythbi diem nAn.

5. eAu TIf NGAN H~

E>Au tu ngin h{lJl bao gam cae \chaAn tien gui c6 kY h{lJl tren 3 thling vA du6i mt}1 nam.

6. HANG TON KHO___----'3"'0I06I2~~0~'''"2 ---=3"'1/,,12J2~0:!';;.'

VND VNO

12.761.108.486157.355.507.322

1.032.503.760170.891.069.301

3.034.409.460

Hang mua dang di dlJlingNguyen lieu. v~ lieuCOog Cl,I. dl,lng C\lChi phf sAn ltu!t, kinh doanh dO' dangTMnhphdmHang hoaHang gtii di ban

13

5.787.596.203189.785.133.929

85.616.5204.446.986.427

153.536.619.5374.192.654.616

243.163.482

345.074.598.329 ---3"5"'8".0..77.....77"0...7"'·4

C()NG TV cO "HAN EV[RI'.A VI~TNAMXl Duong Xli, huyen Gia Urn Oao do tal ehlnhHA NOi, CHXHCN Viet Nam Cho ky ho,t dOng III ngay 0 I thAng 0 J flAm 2012 den ngay 30 thAng 06 nAm 2012

THuvtT MINH DAO CAO TAl CHiNH (TI~p thoo)Cdc thuyil minh nay It} m~t b6 ph9n hw (h/mh va c&n OU(1C u(JC d6ng (hOi vai bOo cdo (oi chinh kem thea

MAU sO D09-DN

7. TAl SAN cO DINH HOlJ IliNH

Nhi Iring ". Mjy moe ". ThiSI bi PhltO'ng lifn"it ki~n Crue thiSI bi "In pMng ,,'n Iii Till sin khic T6ng cOng

NCUV~N CIA VND VND VNO VNO VNO VNO

T,i ngayOllOI12012 42.871.156.276 179.052.032.502 14.627.083.903 7. I85.562.293 2.152.232.581 245.888.067.555Tang trong ky 4502.597.040 552.235.317 5.054.832.357T,i ngly 30/0612012 42.871.156.276 183.554.629.542 14.627.083.903 7.185.562.293 2.704.461.898 250.942.899.912

CIA TOI HAO MON LOV d

T,i ngay 0 1/01(20 12 18.648.421.746 84.322.970.478 4.151.956.662 4.175.610.887 1.266.791.887 112.565.751.660Trlch "ao chi phI trong ky 743.567.610 6.732.394.854 828.348.954 365.374.980 273.529.553 8.943.215.951T,l ngiy 30/0612012 19.391.989.356 91.055.365.332 4.980.305.616 4.540.985.867 1.540.321.440 121.508.961.611

CIA TOI CON LAI

T,i ngiy 30/0612012 23.479.166.920 92.499.264.210 9.646.118.287 2.644.576.426 1.164.146.458 129.433.932.301T,l ngiy 31/1212011 24.222.734.530 94.729.062.024 10.475.127.241 3.009.951.406 885.440.694 133.322] I5.895

Nguyen gilt cua tai sAn cO djnh hOu hlnh dll khAu hao het nhung "In con siI dl,lng l,i ngAy 30 lhAng 06 nAm 20 I2 vbi gil tri Ill. 3 1.781.694.840 VND.

14

.tL'.l.. ~_.+O,j fO·"

CONG TV cO pHJ\N EVERPlA VieT NAM 880 do tii cbfnhXl Duong XA, buYIn Oia Urn Cho kY hoot cl(lng", <>gAy 01 tMng 01 nOm 2012Hi N~i, CHXHCN Viet Ham cSeo ngAy 30 thang 06 n!m 20 12

THUVtT MINH BAO CAO TAl CHiNH (Tiip tbeo) MAU sl> B 09-DNCac rJnryiI m;nh nlry ld mPt b6 phQn N;p thOnh va c6n 4ur;1c dpe d6ng rhOi v6i boo caD la; chinh kim thea

8. TAl SAN CO DINH VO HiNH

Kenh Ph4n m~m

Thtrang hifu phin ph&i mliy Ilnh Tili sin khlic TAng cqogNGUytN GlA VND VND VND VND VNDT,i ogay 01/0112012 23.494.500.000 7.831.500.000 5.427.794.189 686.893.687 37.440.687.876Ting troog kYT,i IIgiy 3010612012 23.494.500.000 7.83I.soo.000 5.427.794.189 686.893.687 37.440.637.876

GIA TRI HAD MON LOy KtTf,i ngiy 0110112012 9.859.985.327 4.733.323.880 1.150.575.664 391.839.436 16.135.724.307Tricb vii> chi pbi trong kj' 613.124.010 258.181.320 287.370.822 86.668.650 1.245.344.802T,i IIgiy 3010612012 10.473.109.337 4.99I.so5.2oo 1.437.946.486 478.508.086 17.381.(169.109

GIA. TRI CON 41T,i IIgiy 3010611012 13.021.390.663 2.839.994.800 3.989.847.703 208.385.601 20.059.618.767T,i ngir 3111212011 13.634.514.673 3.098.176.120 4.277.218.525 295.054.251 21.304.963.569

9. CHI PHi xAY Dl,fNG CO BAN DO DANG

____--"30:::/0,,6:::";:;0,;1;:,.2 ....:::31"1,,1212:,;:0,,,1,;-'VN'D VND

Lip dJ!, h~ th6ng POSXiy d\fflg Nh! may Hung Yen II

1.809.376.36483.445.327.556

1.120.150.oot41.296.440.465 "-

\0.

85.254.703.920 __--'4::2."'4.:'6::.5:;90:.:::.4::6::.6

DAU Tlf VAO CONO TY CON

D!u tv vao cOng ty con the ni~n kh;oAn dftu tu vao COng ty co phdn Mattpia Vi~t Nam. COng ty nay dtrQCthAnh I~p theo Giay ChtIng nl$l dau tu sO oo3סס0510330 ngay 30 thAllg 7 n!m 2008 do So' Ke h~ch vADAu tu tinh Hung Yen cap "'0; vOn dieu Ie la 9.600.000.000 VNO, sa vOn thl,fC g6p clla cac cO dong ~ingAy 30 thang 6 n1m 2012 la 4.125.000.000 YNO. H~I d~ng kinh doanh chinh Clla cOng ty nay IA sanxuAt cae lOf.i n~m vA cae san ph!m lien quart. nbJp khAu nguren 'tit lieu da san xu!t n~m vA cae sin phArolifn quan. Thee Giiy ChtIng nt$t dftu tv Clla COng ty d phan Mattpia Viet Nam. tY Ie g6p ...On Clla COngty la 58% tOng sa ...An dieu Ie Clla coog ty con nAy, tuung duang 5.568.000.000 VND. T,i ngAy 30 thAng06 nIm 2012, sa ...On COng ty thl,fC g6p ...Ao cOng ty con nay IA 2.395.160.000 VND.

I,i1A~

"..

11. DAU Tlf DAIIW' KHAC

DAu tll dai h\lIl khac bao gOm kholin dftu tu mua 6.600 cO phi!u clia COng ty CO phdn OUQ'c phAro BicNinh ...oi gia tri la 1.397.200.000 YNO.

15

CONG TV c6 pHAN EVERPIA vltT NAM BAo do tai cbiobXI Duong Xli, huYIn Gia LAm Coo kY hoot dOng'" ngAy 01 tMng 01 nOm 2012Hi N94 CHXHCN Vi¢! Nam db, ngAy 30 _g 06 nOm 2012

THUVtT MINH BAO CAO TAl CHiNH (Tiip thoo) MAu 56 B 09-DNCae thuy€t minh nizy liJ mp,~ phPn ht;Tp thimh va ccin duvc dpc 46ng thin vai bdo cao to; ch;nh kim thea

12. VAYVANQNGAN!W'

Ng4n hang TNHH MOt thAM vian ANZ (Vi~t Nam)Ngin hang TMCP Tien Phong - Chi nhAnh Thang LongNg!n hang TNHH MOt thAnh vien HSBC (Viet Nam)

Yay nglin hliln the hi~n cac khoAn vay sau:

___---"3,,0lO6I2-=;"'0""::-2 ----'3"'11""212'7;0""::-'VND VND

28.322.323.670 26.052.508.64211.856.914.061

30.909.245.416

59.231.569.086 __--=3_7.;..909.-'....4_2_2_.7.;.03.;.

• Yay nglin h\ln tit Ngfin hang TNHH Mqt thanh vien ANZ (Vi~t Nam) ('"Ng!n hang ANZ") theo thu d~

nghi cung cAp tien Ich cua Nglin han~ da ky vo; COng ty ngay 02 thang II n!m 2011 va thu ch~p nh~

xet duyet tAi tvc thu d~ nghi cung c5.p tien Ich kY ngay 23 thang 4 n!m 2012 vA c6 hi~u Il,fc den ngay23 thang 4 n!m 2013 v6i~ m(rc tien lch khOng vuqt qua 2.800.000 USD. KhoAR vay nay dul;JC dambio bang:

(a) hqp dOng th! chAp hAng hOO trang kho ~i nhA kho i1 E>6ng Nai vi cae khoan pMi thu Clla Cong tyvo; giA tri it nhAt bing 100% h~ muc ti~n Ich;(b) hqp dOng th! chAp day chuyEn mAy m6c sin xu1t bang vo; gia tri 436.048 USD; vi(c) bit kY bi~n pMp baa dam hoJe h6 trQ' tin dl).ng nOO khac c6 th~ dul;JC cung cAp cho Ngan hang ANZroy limg thOi di~m.

Ml).c dich Clla khoAn yay nhim h6 trQ' COng ty mua nguy!n v~t lieu h~c dE thanh toan cac thu tin dl,Ulgchlrng tir tni ngay do NgAn hang ANZ phAt hAnh. Ky h\U1 tili da cho m3i IAn rut v6n 16. 150 ngay, IllisuAt Clla bAt ky khoAn yay nOO dul;JC d.p thea tien Ich nay bAng 2,25¥o/n!m cOng chi phi v6n Yay.

• Yay oglo h\U1 Ngdn hang TNHH MOt thAnh vien HSBC (Vii;t Nam) theo TInt de nghi cung cAp tienich chung tAi khoan s6 002-636660 cAp ngay 01 thang 09 n!m 2011 giila Ng!n hang nAy va COng tyva; h?-'l mLic tin dl,lflg IA 2.000.000 USD. Theo th6a thu3n sUa d6i thu de n&hi cung clip tie:'! ich kyngay 4 thang 4 n1l.m 2012 thl ti~n Ich chung dllQ'C gia hlln t6'1 29 thang 4 n!m 2015. KhoAn Yay dUllCthl,fC hien cho ml,lC dlch nh4p khdu, llii suftt cho khoan Yay nay la 2o/oIn!m.

Khoan yay nay dllllC dam bAo bing hQ'P dOng the chAp tAt cii cac khoiln thu tir tAt ca cac ben lien quanv6i tri gill It nhAt 100% gia tri ti~n ich va hQ'P dOng thf chAp hang h6a trang kho cua COng ty vo; giA tribing It nhilt loo'V. gia tri tien Ich.

13. THut VA CAC KHOAN PHA' NOP NHA NIfOC

~.,f •

H!Ie

Thu! giA tri gia tAngThu! xuAt, nlqp khAuThu! thu nhW doanh nghiepThu! thu nhW ca nh!nCae I~i thu! khac

'4. PIIAJ TRA, PIIAJ NOP NGAN H~N ICI-IAC

___---'3"'OJ"'0,,6f2;:;0~';;.2 ---'3"'1/""=212;:;O~',,"'VND VND

2.507.072.513 1.859.149.270258.446.547 1.481.241.924

29.051.361.194 43.208.721.9841.729.732.021 2.178.431.378

57.508.629 57.508.629

-----:ii"'"''''''',..33.604.120.904 48=.7.;.85,,',,053=",,8.:.5

PhAi tri cO tirc bing c6 phieu (Thuyft minh sO 15)PMi tm cO tirc bilng tien m~t

PMi triI. khac

16

3010612012VND

45.845.370.000861.202.000

1.688.075.583

48.394.647.583

31112/2011VND

685.277 .0002.513.970.727

3.199.247.727

C6NG TV C61'HAN EVERPIA VIf.T NAMXli. Duong XA, huyen Gia Lam 880 cflo tAi chlnhHa NOi, CHXHCN Vi~ Nam Cho kY h~1 dQng IiI ngay Ollhnng 01 nlim 2012 d~n ngay 30 thang 06 nlim 2012

THUVtT MINH 8AO CAO TAl CHiNH (Ti~p theo) MAU sO B 09-0NCae thuyJt minh miy IiJ mpt bQ ph(in h<TP rhanh wi can dU{1C Otic dJng tWi \'/7i bOo coo tai chlnh kem ri,eD

15. VON eHUSO HiJ'u

Thuy 461 frong )·An chu sit him

(80.229.399.000)(8.029.311.342)(4.200.000.000)

638.846.610.533

(30.655.992.000)(2.462.123.000)(4.326.006.349)

692.242.835.771

39.062.485.104

150.643.857.111

216.691.609.674

(76.639.900.000)150.643.857.111(5.118.583.905)

(30.655.992.000)

265.390.716.42539.062.485.104(7.532.192.855)

(80.229.399.000)

l...qi nhuin sau thuithllll phi" ph6i Tang tOng

VND VNI>

227.161.335.219 574.943.100.0094.100.000.000

5.118.583.905

(2.462.123.000)(4.326.006.349)

191.000.000.000 (2.462.123.000) 4.294.382.346

7.532.192.855

(8.029.311.342)(4.200.000.000)

'R' R .... RR" ""R (10.491.434.342) 7.626.575.201

234.019.860.000

234.019.860.000 I 7 I .VVV.I1U\I.VVV --'::..:::..:.:..::.::.:::.::.C __--':.::=:.:::.:.~

Thtng dU' vim c6 Quy khat IhuOCVan di~u If ph~n ca phiiu quy van tho So' hO'u

VND VNO VND VNO

153.279.960.000 191.000.000.000 3.501.804.7904.100.000.000

76.639.900.000

sa dU't,i ngay 01/0112011Phal hanh cO phi~u

Tang v6n lit lQ'i nhl$l chua phan ph6iLQ'i nhu~n Irong kYTrlch I~p quy tit lQi nhu~n chua philn ph6iCOllrC 1111 chiaMua cO phi~u quyGiam khacS6 dU' t,i ngay 0110112012

LQ'i nhu~n Irong kYTrlch l~p quy tit IQi nhu~n chua phAn phOi (i)COllrc 11ft chia (ii)MU8 cO phi~u quy (iii)Giam khac (iv)

SO dU' t,i ngay 30/0612012

(i) Theo Nghj quy~t D~i hQi CO d6ng thuang nien nl'tm 2012 ngay 30 thAng 03 nl'tm 2012, quy khac thuQc vOn chu sO hll'u duqc tling them 7.532.192.855 VNO tuengduang voi 5% IQi nhu~n sau thue cua nAm 201 I.

(ii) Theo Nghj qUY~1 O~i hQi CO d6ng thuang nicn nam 2012 ngay 30 thang 03 nAm 2012, HQi d6ng C6 dong cua Cong Iy da. quy~t dinh chia c6 tLic n11m 2011 btmg cOphi~u voi ty Ie 20% (tLic cO dong So' hnu 100 c6 phi~u se duO'c Ihut'mg 20 cO phiEu moi) va billg ti~n m~t v6"i Iy Ie 15% menh gid (1.500 VNO/c6 phi~u). Trong ky,Cong ty dd thanh toan cO lirc vOi sO tiEn 34.208.104.000 VNO, I?hlln c6 lirc con l\li voi s6 li~n 861.202.000 VNO (trong d6 c6 rUc cua ndm 2010 la 685.277.000 vacua nam 2011 la 175.925.000 VNO) chua duqc thanh Imin. 50 cO tirc tn bang c6 phiEU chua duqc chuy~n thanh vim di~u Ie do Cong ty dang hoAn thien tho tl,lC ph31hanh (xem ThuY~1 minh sf, 14).

(iii) Thco Nghj quy~t HQi. dAng Quan Irj s6 oo2INQHDQT ngay 7 thang 3 n11m 2012, Cong ty quy~t djnh mua l\li 563.150 c6 phiEu quy. Tren th\lC te, trong kY COng tydJ mua I~i 330.400 co phiEu quy voi gid Irj 8.029.311.342 VNO.

(iv) Chi quy khac thuQc vOn chu s6' hilu bao gAm chi thanh toan ph5.n con If,li cho Cong ty TNHH Nguyen HAng 1I ti€n hOi thul'mg, chi phi giai ph6ng m~1 bang cho dvan Nha may Hung Yen II voi sO liEn la 3.000.000.000 VNO va chi khac Ill. 1.200.000.000 VNO. Hi~n l\li cac khoan chi nay dang duO'c chi theo phe duyel cua TOngGiam d3c.

~17

~

CONG TY c6 PHAN EVERPlA~T NAM Bao cao Uti chinhXd Duong Xci, huyen Gia Urn Coo kY h~dqng tU ngAy 01 tMng 01 nlim 2012HA N~~ CHXHCN Viet Nam den ngAy 30 thAng 06 nlim 2012

THUvtT MINH BAo cAo TAl CHJNH (Tiip theo) MAU s6 B 09-DNCac thuyit minh nay /iJ mQt b(j ph~n hflP tnanh va can dl4/c d()C d6ng thai viri hila cao tai chlnh kem thea

15. VON em) so HUU (Ti~p tbeo)

Vdn dilu I'

Theo GiAy chlmg nh~n BAu tu diEu chinh ngay 01 thang 9 nlim 2011, vAn dieu Ie cua COng ty la234.019.860.000 VNO. T\li ngay 30 thang 06 nlim 2012, van dieu Ie da: dltQ'C g6p du b6i cac cO dOng cuaC6ng ty nhlt sau:

Theo Giiy chfrng nbin van thl[C g6pdlu ttrdi~u chinh 4i ngAy 30/0612012

co dong % S6 cO phi~usA ti~n 0;' sa ti~n

VND VNO

6ng Lee Jae Eun 15,92% 3.726.000 37.260.000.000 15,92% 37.260.000.000Quy BAu tu Red River 12,26% 2.869.500 28.695.000.000 12,26% 28.695.000.000HoldingsCac cO dOng khac 71,82% 16.806.486 168.064.860.000 71,82% 168.064.860.000

1000/. 23.401.986 234.019.860.000 100% 234.019.860.000

DO PH.'./< THEO LiNH V!/C K1NH OOANH VA DO PH.'./< THEa KHU Vl/C iliA LY

HO\lt dqng ehinh eua COng ty h\ san xu!t vai khong det, vai IQC, ni, chtin, ga tJii giuOng, gAi, nem, tui ngu,ba 16, tili xach, dO 16t va dc m(1t hang may m(1c khac. COng ty c6lJV. sO' chroh va hO\lt d~ng ti(l.i Xli. DucmgXli, huyen Gia Liim, HA Nqi. Theo d6, toan ~ COng ty dltQ'C coi lA m~t ~ ph~ l~p bao cao tAi chlnh.

16.

sA luqng cO phi~u dl1 ban ra cong chUngSO ItIQ1lg ca phi~u quysA luqng c6 phiSu dang lltU hanh

cA phieu phO thOng c6 menh gia 10.000 VND/c5 phieu.

___---']"'o""o"'6f2~01;;:2 ---']~1/~1!:!212~0~1~1VNO VND

23.401.986 23.401.986479,300 148.900

22.922.686 23.253.086 ,,~fJ

COl~C~

DEVI~

~

17. DOANHTHU

Til' ngay 0110112012 Til' ngay 0110112011d€n ngay 3010612012 d€n ngay 30/0612011

VND VNO

Doanh thu thAnh phlim chan ga, dern 167.477.637.780 189.982.552.494Doanh thu thAnh phlim bOng 100.590.300.582 113.391.384.769Doanh thu chAn bOng 25.642.442.739 27.057.590.165Doanh thu ban hang h6a khac 10.714.573.435 7.483.582.002

Tang 304.424.954.536 337.915.109.430•

Cac khOM giam trir doanh thu 169.473.083 989.449.554, Hfmg ban b; Ira l"i 169.473.083 989.449.554

Doanh thu thu:1n vi ban Mng 304.255.481.453 336.925.659.876

•

• 18

C6NG TV cO PHAN EVERPIA vlf;T NAM Bio do !Ai (blnbX. Duong X" huyfn GI, Urn Coo kY """ dQng!i' ngAy 01 !hAng 01 n>m 2012Hi HOi. CHXHCN Vii! Ham den ngay 30 thang 06 rWn 2012

THUVtT MINH BAo cAo TAl CHJNH (Tiip tbeo) MAU sO B 09-0NCae tJruyit mi"h niIy ft} m9t b(l php" h?p thimh va cdrr duvc dpc d6ng tMi va" bdo coo tai chinJJ tim theo

CONG TV cO PHAN EVERPIA vrtr NAM Bio do tAi ehipbXl Duong Xi. huy(:n Gia Urn Cho kY _dOng til ngiy 01 thAng 01 nam 2012Hi N9~ CHXHCN Vi§! Nam dl!n ngiy 30 thAng 06 nAm 2012

THUYtT MINH BAo cAo TAl CHtNH (Tiep thoo) MAU s6 B 09-DNCac thuyit minh nay fa mot bO pMn hf;Tp Ihimh va cdn dllfJC dpc d6ng t!Wi vUi baD caD tai chinh !em l!leo

22. CAM KtT GOP VON

3.175.500.000

___~30",1O"",,612:c;0~',,"2 --=3"'"".",212:c;0~',,"1VND VND

3.175.500.000Cam kat g6p vOn vio COng ty CO phAn Mattpia

Vi~t Nam.

The hi~n 56 vOn COn phai g6p theo cam kat g6p vOn vao COng ty CO phAn Mattpia Vi~t Nam ("Mattpia")d'la tren ty I~ g6p vOn la 58% v6n di€u I~ ctia Cong ty Mattpia theo GiAy chUng nh~n Ddu w s6051033000003 ngay 30 thAng 7 nlim 2008 do So Ke ho~ch va Dau tu tinh HU'Og ven clip.

23. CAM KtT "Au Tlr

COng ty c6 cam ktt diu tlr xlI.y dlplg nhA XlIimg f.\Ii xli Tan Quang. hu)'~n Vin LAm, tinh HU'Og Yen vOi salian Ii 126.786.230.000 VNO. TJi ngay 30 thang 06 nam 2012, sO ti~n con phii tri. nhA cung dp Ii30.403.583.870 VNO.

24. CONG C\1 TAl CHINH

Quan 1:9 nii ro vOn

e¢ng ty quAn tri nguOn vOn nhim dam baD ring COng ty c6 thE vila hO{tl d(lng lien t\1c vim tOi da h6a IQilch clIa cac c6 dOng thOng qua tOi lIU boo s6 du nguOn vOn va cOng nq.

du tnic vOn cLia COng ty gOm c6 cae khoin nQ' thuftn (bao gAm cac khoan vay nhLt d1 ainh bAy f.\Ii ThuyEtminh sa 12 trit di tian vi cae khoin wong duang tian) vi phAn vOn thuQc sO bDu cUa cac cO dOng cUa COngty (boo g6m vOn g6p, cac quy dll tril' vi IQi nhufn sau thu~ chtta phan phOi).

CAc cblnb 53Ch ki! toan chu yEu

,i

,•~

II

Chi ti~t cac chlnh s3ch k€ toan chu y~u va cac phuong phap rna COng ty ap dlmg (bao gOm cae tieu chi deghi nh~, co so dc dinh gia tri va co sO ghi nh~ cac khoAn thu nh~p va chi phI) d6i voi timg lo~i tAi sAntAi chlnh. cOng n(1 tAi chlnh va cOng C\l vOn dlJQ'C trlnh bAy tfi Thuy€t minh 56 3.

••

C'c: lo~i c:6ng CI,I tAi cMoh

Gi' trj gbi 543010612012 31/1212011

VND VND

TAi san tAi chlnhTien va cae !<hOM tw:mg lflJcmg tienoAu tu ngan h(lllPhai thu khach hang va phai thu khacE>4u tlr dAi h(lllTOng cOng

64.829.184.583 119.379.463.16721.906.200.000 23.694.000.000

122.396.523.646 66.540.785.599

1.397.200.000 _-:-:!:,1.02=3~.2,:,00".000:,!,!-210.529.108.229 210.637.448.766

C6ng nQ' tAi c:hlnhYay ngin h(lllPhlii trft ngLtm banChi phi phai traPhAi trll. dAi h(lll khac

TOng cOng

59.231.569.086 37.909.422.70355.661.826.996 34.454.257.921

521.536.912 1.562.682.446321.868.000 _--=-,732,-:1",.8"68",.00",,,,-0

115.736.800.994 _---'7.::4~.2.::48"'.=23,,'"'.0'_'7"_0

20

C6NG TV cO PHAN EVERPIA Vl~TNAM Bao do Iii cbinbXI Duung Xi, hu~ 0;. Urn Cho IcY hoot clQng tU.gay 01 tMng 01 _ 2012HA NOl, CHXHCN Viet Nam &n ng8y 30 thing 06 n!m 2012

THUYtT MINH 8Ao cAo TAl CHiNH (fiEp tbw) MAU s6 B 09-DNCac tJruy€t minh My lil mQt be pMn ht;Tp thimh vil cdn 4uvc 4pc 46ng thai v6i bOo cao tili chinh Um thea

24. c6NG CV TAL CHlNH (TiEp theo)

Cflng ty chua danh gia gia trj hqp Iy cLia tAi san tai chlnh va cOng nQ' lAi chlnh t;ti ngay kft thuc kY k! toando TMng tu 210 cUng nhu cae quy djnh hi~n hanh chua e6 huang din CI,I the va vi~c xAc dinh gia tri hqp Iycua cac tAi san tAi chlnh va cflng nQ' tAi chlnh. TMng tu 21 0 yeu d.u tip dl,lng ChuAn mve bao cao tAi chlnhQuOc: tf! va vi~c trinh bay bao cAo tAi chlnh va thuyet minh tMng tin dfli v6i ellOg CI,I tAi chlnh nhung khOngdua fa hu6ng dln tuang duang cho vi~ dAnh gia va ghi nh~ cfIng CI,I tAi chinh bao gOm ca Ap dl,lllg giA trihQ'P Ii, nham pbu bQ'P v6i ChuAn ml,l'C bao cao tAi chlnh Qu6c Ie.

Myc tih quin Ii nii 1"0 Iii cblnb

Rui ro tAi chUth baa gOm nii ro thj trltOng (baa gOm nii ro tj giA. nji ro IIi suit va nji ro va gia), nii ro tindl,lllg, nii ro thanh khoan va rili ro Uti suit cita dong ti~n. Cong ty kMng thve hi~n cae bi~n phap pMngngim cae nii ro nay do thieu thj trltbng mua cac cOng Cl,l tAi chlnh nAy.

RiJi 1"0 Chj tnnrng

HO\lt dOng kinh doanh eua COng ty sl! ehu y!u ehju riJ.i ro khi e6 Sl,l' thay dOi vB ty gia hOi doai va Uti suAl.COng ty khOng thl,l'e hien cae bi~n phap pMng ngim nii ro nAy do thi!u thi trubng mua cac cOng CI,I tAichlnh.

Quan Ii nii ro tj gia

Cling ty thl,lC hi~ mi)t sA cae giao dich c6 gOc: ng~i te, theo d6, Cflng ty sl! chiu nii ro khi c6 bien dQng v!tj giA.. COng ty khllng thl,l'C hien bi~n phap dam bAo do thiSu thi trubng mua cdc cOOg Cl,l tAi chUth nay.

Gid tri ghi sA cita cac tAi san bang tian va cOng nO' bing tiBn c6 gOc: ngOJi te {Ji thbi diem culli IcY nhlr sau:

DO I. M9 (USD)

Euro (EUR)

Quan Ii nii ro Idi sutit

C6ng nQ'3010611012

VND82.029.764.794

5.390.461

31/1212011VNO

54.471.577.451

Tai sin30/0612012

VNO57.061.024.054

31/12/2011VND

32.360.840.6845.346.219

COOg ty ehju riJi ro Illi suAt trQng yeu phat sinh tit cdc khoAn vay chju IAi suit dll dlrQ'C kj kat. COng ty chjunii ro Illi soAt khi Coog ty vay vOn theo Illi suit rna n6i vi Hl.i suit cO dinh. Rui ro nAy sl! do Cflng ty qwintri bing caeh duy trl amUe dO hQ'P Ii cae khoan vay Illi suit ell diM va Illi suit thi nilL

Quan Jj nii ro vi gia

COng ty chiu nii ro va gid eua cflng CI,I vem phat sinh tit cae khoAn diu t1l vao eong CI,I vOn. CAc khoAn diutu vAo cOng CI,l vOn dlrQ'C nam gill:' kMng phai cho ml,lC dlch kinh doanh rna cho ml,lC dlch chifn 1uQ'C l11udAi. COng ty khOng c6 i dinh ban cae khoan dfiu tlt nay.

Quan Ii rui ro vi gia hOng hOa

C6ng ty mua nguyen v~t lieu tit cae nha cung cAp trong vA ngoai mrac de ph\JC Y\I cho hO{lt d9ng san xuitkiM doanh. Do v~y, Cling ty sl chju nii ro til viec thay dOi gia bAn eWa nguyen vjt lieu. GOng ty kh6ngthl}'C hien cae bien phAp phbng ngila nii ro nAy do thi!u thi trubng mua cAe cling el,l tAi chlnh nAy.

21

CQNG TV c6 pHJ\N EVERPlA VItT NAM Baa Clio !Ai chfnhXa. Duong Xa, huy~n Gia Urn Cho IcY ho~t dQng!ir ngay 0 I thang 0 1 nlim 2012Ha NOi, CHXHCN Viit Nam den ngay 30 IMng06 nlim 2012

THUvtT MINH nAo cAo TAl CHiNH (Ti~p thea) MAU 86 B 09-DNCac thuylt Minh nay /Q m(jt b(j ph{in h{Jp thQnh va can tJut;1C tJ()C drJng thOi va; bOo cao ta; chinh kem thea

24. CONG CV TAl CHiNH (TiSp thea)

Rjji ro tin d\:mg

Rl.ii ro Un dlmg xay ra khi mQt khach hang ho~e d8i tae khong dap frng duqc cac nghia V\l trong hqp dBngdin den cac tOn thllt tai ehinh eho Cong ty. Cong ty e6 ehlnh sAeh tin d\lng phu hqp va thuOng xuyen theadOi Hnh hlnh da danh gia xem Cong ty e6 ehju rui ro tin d\lng hay khong. Cong ty khOng c6 bat IcY rui rotin d\lng trQng yeu nao v6i cae kMeh hang hotie d8i tae b6i vi cae khoan phai thu den til mOt sA Im;mg 16nkMch hang ho~t dOng trong nhieu ngAnh khac nhau va phlin b3 tJ cae khu V\Ie dja If khae nhau.

Quan Iy rui ro thanh khoan

M\lc dlch quan Iy rui ro thanh khoan nhAm dam bao diJ ngu6n vAn da dap tmg cae nghia V1,I tai ehlnh hi~n

~i va trong tuang lai. Tinh thanh khoAn cling dUQ'e Cong ty qultn Iy nhAm dam baa muc ph\l trOi giila congnq den h;;m va tai san d€n h~ trong ky tJ mue e6 tha duQ'C ki€m soat d6i v6i sO vOn rna Cong ty tin ring c6the t{l.o ra trong ky d6. Chinh sach el.ia Cong ty la theo dOi thuOng xuyen cae yeu d.u ve thanh khoan hi~nt{l.i va dl,1 kifn trong wang lai nhnm dam bao COng ty duy trl diJ muc dl,1 pMng tian m~t va titn gui ngAnhang, cae khoan vay va du vAn rna cae ehu sa hctu cam k€t g6p nham dap frng cac quy djnh va tlnh thanhkhoan ngan h;;m va dai hIm han,

Bang du6i dAy trlnh bay chi tiet cae mue dao h~ thea hqp dOng con lijli dOi v6i eOng nq tai chlnh phi phaisinh va thOi h~n thanh toan nhu diI duO'e th6a thu~, Bling du6i dAy duQ'C trlnh bay dl,J3. tren dong tien chlIaehiet khau eua cong nll tai chlnh tinh theo ngay s6m nhAt ma Cong ty phai tn!. Bling dum day trlnh baydong tian eua cac kholin gtk. Ngay dao hijln thea hqp dOng dUQ'e dl,J3. trin ngay s6m nhAt rna Cong ty phftitnI.

30/0612012

Yay nglin hi;U1PMi tra ngum banChi phf phai triPhai tra dai h~ khac

31/1212011

Vay nglin hijlnPbai tni ngum banChi phi phai traPMi tri dai h~ khae

Dtr6i 1 nAmVND

59,231,569,08655,661,826,996

521,536,912

115,414,932,994

Dtr6i 1 nAmVND

37,909,422,70334,454,257,92\

1,562,682,446

73,926,363,070

Tu- 1- 5 nAmVND

321,868,000

321,868,000

Til' 1- 5 DImVND

321,868,000

321,868,000

TAngVND

59,231,569,08655,661,826,996

521,536,912321,868,000

115,736,800,994

TangVND

37,909,422,70334,454,257,921

1,562,682,446321,868,000

74,248,231,070

Ban Giam dec danh gia mue t~p trung rui ro thanh khoan (] muc thap, Ban Giam d6c tin tuoog ring Congty e6 the tl,tO ra du nguOn ti~n de dap lrng cac nghia V1,I tAi chinh khi den hi;U1.

Bang sau day trlnh bay chi tiet muc dao h~ cho tlli slin tAi chlnh phi phai sinh. 'Bang duQ'C l~p trin co samue dao~ thea hqp d6ng chua chiet khdu cua tai san tai chlnh g6m [iIi til cae tai san d6, nfu e6. Vi~e

trlnh bay thong tin tai san tai ehinh phi phai sinh lA cAn thi~t de hi~u duQ'C vi~c qU3.n ly rui ro thanh kholineua Cong ty khi tinh thanh khoan dUllc qUl!n Iy tr!n ccr sa eong nO' va tai san thudn.

22

reNG TV c6 PMAN' EVERPlA VI~T NAM lJjo do tAi cbrnhXI Duong)(j, huyen Gia LAm Coo ky ""'u'on8 lU ng>y 01 th6n801 """ 2012Hi NO~ CHXHCN ViS:' Nam din "gay 30 thing 06 nam 2012

THUvtT MINH sAo cAo TAl CHiNH (Tiip tbeo) MAU 56 B 09-DNCac thuyit minh 'Illy 10 mpt b9 ph';" Ju,p lMnh va cd" dUt/c d(,JC d6ng lhOi v6i baD caD fIJi chf"h kern theo

24. C6NC CV TAl CHiNH (nip theo)

Quin If rui ro tbanb khoin (Ti~p tbeo)

3OJ06I2012 DU"6i I nAm Til' 1- 5 nlm TangVND VND VND

Tian va cae khoAn wang duang tiAn 64.829.184.583 64.829.184.583EMu w ngin h\m 21.906200.000 21.906.200.000PhAi thu kMcb bang va phai thu kh!c 122.396.523.646 122.396.523.646EMu tu dAi h{U1 1.397.200.000 1.397200.()()()

209.131.908.229 1.397.200.000 210.529.108.229

31112n011 DU"6i 1 nAm Til' 1- 5 nAm TOngVNO VND VND

TiED va cae !moan tuang duang tiED 119.379.463.167 119.379.463.167E>!u tu ngin hc;m 23.694.000.000 23.694.000.000Phlii thu khAch hang va phlii thu khae 66.540.785.599 66.540.785.599EMu nr dAi hc;m 1.023.200.000 1.023.200.000

209.614.248.766 J.023.200.000 210.637.448.766

25. NGIlI~P VII vA sa Dtrval cAc BtN L1tN QUAN

Trong IcY. cang ty eta c6 cae giao djch sau v6i cae ben li~n quan:,•

Doanh thuCOng ty co phAn Mattpia Vi~t Nam

Mua hl\n~

C6ng ty cA ph1n Mattpia Vi~t Nam

sf, dar v6i cde ben liin qUlin t(li nglly /cit thue kj lei todn:

Cae khoin pbii tbuC6ng ty CO Ph!n Manpia Vi~t Nam

(fo~ trwe ohA eun2 tipCOOg ty cA phin Manpia Vi~t Nam

23

Til' ngay OilOmOnc1fn Dch 30lO6I2012

VND

834.83 t.338

2.973.239.957

30/0612012VND

834.831.338

257.421.629

Til' ngay 011011201 1din neAy 30lO6I2011

VND

894.394.809

3.310.806.236

31/1212011VND

,•J,

CONC TV cO pRAN EVERPLA Vl€T NAM 880 clio tli c:binbxaDuongxa, huy~Gia LAm Cho kYhootdQng titngAyOI thangOI"" 2012HA HO~ CHXHCN V$ Ham &n ngAy 30 tMng 06 n!m 2012

THUVtT MlNH BAo CAO TAl CHiNH (Ti~p theo) MAu 56 B 09-0NCdc l!nlyil minh nOy /Q mp, b9 ph9n ht;Tp thanh va cdn dur;n: 4()C 46ng IhOi v6i bcio cao lai chinh kim thea

25. NCH1E:P vv vA sO ott vm CAC BEN LIEN QUAN (Tiip theo)

Tbu nh,p Ban Giim ~6c

Thu nhJp Ban Giam dOc 4uqc huang trong Icy nhu sau:

Tir ngAy 0110112012lIin ngay 3010612012

VND

Til' ngay 01/01120 II4in ngay 3010612011

VND

LU01lg gQP va cae quyen lQi khae 5.035.113.065 8.950.625.865

26. s6 Ll~U SO SANH

Cbo Vong HwanPM Tang Giam 46c ph ... trich Tai ehinh

Lee Jae EunTOng Ciim 4&

Hd Hoi, ngily /5 thOng 8 ndm 20/2

s6 lieu so sAnh tdn bang cAn 46i ke toan la sA lieu bAo cAo tAi ehinb d! 4uvc ki~m toan eho nArn tAi ebinhk!t thue ngay 31 thang 12 nam 20II. sA lieu so sAnh tren bao eao ket qua hO{l;t 4c)ng kinh doanh va bAo cAoluu ehuy!n tien t~ 1a sA li~u baa clo tAi ehinh d! 4u(JC $Oat xet eho Icy bO{l;t 40ng tir ngay 01 thAng 01 namWt'll!\i-~:gAy 30 \hAng 6 nllm 20 II.

~---"-' ..,1-1­<,

...

24