Cong ty c6 phan Hoang Anh Gia lai
Bao cao tai chfnh hQ'p nhat giCra niem de:> da dU'Q'C50at xet

ngay 31 thang 3 nam 2009


Gong ty G6 ph~n Hoang Anh Gia Lai va cae cong ty con

NQIDUNG

Trang
BAa cAa

TAl CHiNH HO'P NHAT GICrA NII~N DO DA DU'O'C saAT

Baa caa scat xet dQc I$p
Bang can doi ke taan hQ'p nh~t giCl'anie!n dQ

XET

1
2-3

Baa caa ket qua ha
135
139

II. Cae kho{m phai thu ngan hfJn
1. Phai thu khach hang
2. Tra trLl'O'ccho ngll'ai ban
3. Cac khoan phai thu khac
4. 01,1'ph6ng phai thu ngan h0 (tiep theo)
ngay 31 thang 3 nam 2009


Vay va nQ'ng~n hc;ln
Phai tra cho ngU'6'iban
NgU'6'imua tra tie!ntrU'O'c
Thue va cae khoan phai nQp
NM nU'O'c
5. Phai tra cang nhan vie!n
6. Chi phi phai tra
7. Cae khoan phai tra, phai nQpkMc

315
316
319

17
18

20
21

II. N9' dai h~n
1. Phai tra dai hc;1nkMc
2. Vay va nQ'dai hc;1n

400

B. YON CHOsa HO'U

410
411


C. LQ'I iCH cO DONG THII:U sO

440

TONG CQNG NGUON YON

3. Thuethu nh~phoan lc;1i phaitra

22
23
29.2

Dl,I'phOngtrQ'cap thai vi$c

1. Quy khen thU'ang, phuc lQ'i

~l~
He Thi Kim Chi
Ke to~n tmang

Ngay 25 tMng 4 nam 2009

3

Ngay 31 thang
12 nam 2008

4.816.301.409



31.555.135
367.849.188
308.083.120

2.280.909.888
4.073.584
1.969.769.126
302.563.872
4.503.306

2.137.175.892
4.318.682
1.893.643.583
234.725.416
4.488.211

3.711.849.630

3.747.497.350

3.692.305.437
1.798.145.010
1.559.596.453
(327.979.971)
(3.365.087)
8.622.737
22.528.069
634.758.226


.

B02-DN/HN

Ngan VNEJ

Ma
so

KHOAN Ml)C

01

1. Doanh thu ban hang va cung cap dich VIJ

26.1

911.100.349

02

2. Cac khoim giam trw

26.1

(1.818.621)

10

3. Doanh thu thuan tu. ban hang va cung cap dich VIJ

6. Doanhthu ho~t dQngtal chinh

22
23

7. Chi phi ho~t dQng tal chinh
Trang d6: Chi phi lai vay

24

8. Chi phi ban hang

(17.989.274)

25

9. Chi phi quan Iydoanh nghi~p

(36.271.383)

30

10. LQ'i nhu~n tw ho~t dQng kinh doanh

37~.385.066

31

11. Thu nh~p khac


~~
c;.

60

17. LQ'i nhu~n thuan trong ky
Phan bd cho:
17.1 LQ'iich CUBcd dong thi~u s6
17.2 LQ'inhu~n sau thu~ CUBcd dong cong ty m~

272.981.571

~

70

26.2
28

12.272.230
(63.633.895)
(63.345.969)

(16.097.502)
(14.004.605)
359.380.461

18. Lai cO' ban tren mOi cO phi~u (VNEJ)
(m{)nh gia tfen moi cd phi~u la 10.000 VNEJ)


Ti~ndau nam

531.085.394

70

Ti~ncuoi ky

.

3

~
EI
~1>
~

(193.212.452)

456.243.436

~

H6 Thi Kim Chi
Ke to~n trU'cYng

Ngay 25 thang 4 nam 2009
5
- --


Dieu chfnh Ian thli

nhat
hai
ba
tU'
nam
sau
bay
tam

Ngay 5 thang 8 nam 2006
Ngay 20 thang 12 nam 2006
Ngay 10 thang 1 nam 2007
Ngay 7 tMng 3 nam 2007
Ngay 1 tMng 6 nam 2007
Ngay 19 thang 6 nam 2007
Ngay 20 thang 12 nam 2007
Ngay 29 thang 8 nam 2008
.

Gong ty co 27 Gongty con va 5 Gongty lien ket (sau day gQi tat "T$p doan"). Hong;va cac hochinh t
12 nam 2002 ve vi$t.~ban hanh sau

A~
'U
V,

2 nam 2005 ve vi$c ban hanh sau

~

12 nam 2005 ve vi$c ban hanh bon

Hinh thCPcso ke loan ap dl,mg
Hinh thlic so ke loan ap dl,lng cua Gong ty la Nh$t ky Chung.

2.3.

fJong film h9ch loan
Gong ty thl,l'chi$n vi$c ghi chep so sach ke loan b~ng dong Vi$t Nam.
6

/i

12 nam 2003 ve vi$c ban hanh sau

Theo do, bang can doi ke loan hQ'pnhat giCranien dQ, baa cao ket qua hOaniem dQ baa gem cac baa coo tai chinh cua Gong ty va
cac Gong ty can ("T~p doan") vao ngay 31 thang 3 cua tll'ng ky k~ loan. Cac baa cao tar
chinh cua cac Gong ty can da dlJ'Q'cI~p cho cling ky k~ loan v6'i Gong ty, ap dl,lng cac chinh
sach k~ loan thong nhat v6'i cac chinh sach k~ loan cua Gong ty. Cac bUt loan dieu chinh
da dlJ'Q'cthl,l'c hi$n dol v6'i bat ky chinh sach k~ loan nao c6 diem khac bi$t nham dam baa
tinh nhat quan giO>acac Gong ty can va Gong ty.

.

Tat ca cac so dlJ' va cac giao dich nQi bQ, ke ca cac khoan lai chlJ'a thl,l'c hi$n phat sinh tll'
cac giao dich nQi bQ dlJ'Q'clobai cac c6 dong cua Gong ty va dlJ'Q'Ctrinh bay a ml,lCrieng tren baa cao k~t qua kinh
doanh hQ'p nhat giO>aniem dQ va bang can dOl k~ loan hQ'p nhat giO>anien QQ.
Cac Gong ty can dlJ'Q'chQ'p nhat ke tll' ngay Gong ty n~m quyen kiem soat va se cham dlYt
hQ'p nhat ke tll' ngay Gong ty khong con kiem so at Gong ty can d6. Trang tmang hQ'p Gong
ty khong con n~m quyen kiem soat cac Gong ty can thi cac baa cao tai chinh hQ'p nhat giO>a
nien dQ se baa gem ca k~t qua ho

3.

TOM TAT cAc cHiNH SACH KE ToAN CHU YEU (ti~p thee)

3.2.

Dau tLl'eh{Png khoim va cae kholm dflU tLl'khae

B09-0N/HN

Bau tU'ch(rng khoan va dau tU' khac dU'Q'cphan anh thee gia.g6c. 01,1'phong dU'Q'cI~p cho
cac khoan giam gia dau tU', n~u pMt sinh vao ngay k~t thuGky k~ toan.

3.3.

.

Tilm
Tien baa gom tien m~t t
binh thU'ang

Nt

Can hQ dang xay dl,l'ng de ban dU'Q'cghi nh~n thee gia thap hO'ngiCragia thanh va gia tri
thuan co the thl,l'Chi$n dU'Q'c.Gia thanh baa gom cac chi phi lien quan tn,J'cti~p d~n vi$c
xay dl,l'ngcan hQ, baa gom ca chi phi di vay. Gia tri thuan c6 the thl,l'Chi$n dU'Q'cbaa gom
gia ban hi$n hanh trlr di chi phi U'&Ctinh de hoan thanh can hQva cac chi phi ban hang va
ti~p thi U'&Ctfnh.
Bat dai cha xay dl,l'ng can hQdU'Q'ctrinh bay trong ml,lCBau tU' dai h
)
N,

~

...


Cong ty Co ph~n Hoang Anh Gia Lai va cae cong ty con
THUY~T MINH BAa cAa TAl CHiNH HQ'P NHAT GICrA NIEN DO

(tiep thee)

B09-DN/HN

ngay 31 thang 3 nam 2009 va cho ky ke loan ket thuG clIng ngay

3.

TOM TAT cAc cHiNH SACH K~ ToAN CHU y~U (tiep thee)

3.12.

Chi phi tra trLPiYcdili h~n
Chi phi tra trLJ'cYCdai hc;1nchu yeu 113gia van Gong Cl,!, dl,!ng Cl,!sti dl,!ng trong thai gran tn3n 1

.

nam va lien thue oat tra trLJ'cYc
va dU'Q'cphan bo trong khoang thai gian ma lQ'iich kinh te

(VND) dU'Q'ch

10

hOc;3C
thi$t h
ngay ket thuG ky ke toan. Gia van cua cac can hQ ban trU'&c khi xay dl,l'ng hoan tat dU'Q'c
xac dinh dl,l'a tren chi phi thl,l'c te phat sinh cho dat dai va chi phi xay dl,l'ng U'&ctinh de
hoan tat dl,l'an can hQ.Chi phi U'&ctinh de xay dl,l'ngcan hQdU'Q'ctrich trU'&cva cac khoan
chi thl,l'cte sa dU'Q'Cghi gram vao tar khoan chi phi phai tra nay.
Chinh sach ghi nh$n doanh thu nay dU'Q'cap dl)ng nhat quan v&i nam tm&c va la mQt
nguyen t~c dU'Q'C
chap thu$n ph6 bien t
vi$c thu hoi la tU'O'ngdoi ch~c ch~n. Chi phi cua hQ'pdong chi dU'Q'cghi nh$n la chi phi
trong ky ke toan khi cac chi phi nay da phat sinh.
Doanh thu ban hang
Doanh thu ban hang dU'Q'cghi nh$n khi phan Ian rui ro va lQ'iich g~n lien v&i quyen sa hCru
hang hoa da dU'Q'cchuyen sang ngU'6'imua.
Tien cho thue
Thu nh$p tCl'tien cho thue tai san thee hQ'pdong thue ho

3.19.

Thue (tiep theo)

B09-DN/HN

ThutJhaEml
B09-DN/HN

THUYET MINH BAa cAa TAl CHiNH HQ'P NHAT GllYA NIEN DO (tiep thee)
ngay 31 thimg 3 nam 2009 va cho ky ke loan ket thuG clIng ngay

7.

cAc KHOAN PHAI THU KHAc

Phai thu tu thanh 19cac khoan d~w tU' (i)
Cho yay ngan h

1.487.430.756

62.717.066
47.604.858
1.130
141.362.223

67.823.888
12.665.587
3.024.409
122.302.209

98.952.370
41.924.268
485.585
160.661.881
5.256.307
2.600.890

94. 169.867
24.762.309
3.370.033
101.747.945
53.883.702
3.576.391

2.091.847.785

TONG CQNG

Cae khoan khae

49.721.717
118.293
527.175

44.291.924
493.398

TONG CQNG

50.367.185

44.785.322

.

-

~
~

15
".


Cong ty Co phan Hoang Anh Gia Lai va cae cong ty con
B09-DN/HN

THUYET MINH BAa cAD TAl CHiNH HQ'P NHAT GIO'A NIEN £)0 (tiep theo)

486.899.686
14.594.892

54.186.799
3.826.963
(912.812)

4.226.270
979.222

7.679.765
(1.612.789)

6.615.322

706.975.264
21.681.192
(1.988.456)

150.184.682

501.494.578

57.100.950

5.205.492

6.066.976

6.615.322


40.776.447

12.008.605

1.671.807

2.100.504

646.724

101.062.637

Ngay 31 thang 12 nam 2008

107.707.892

447.956.667

42.778.526

2.916.079

5.798.373

6.010.421

613.167.958

Ngay 31 thang 3 nam 2009

Ngay 31 thang 3 nam 2009
Gia trj con I~i

16

£.:.~'\~

G;""


Cong ty Co phan Hoang Anh Gia Lai va cae cong ty con
THUY~T MINH BAo CAD TAl CHiNH HQ'P NHAT GILrA NII~N£>Q

(tiep thee)

B09-DN/HN

ngay 31 thimg 3 nam 2009 va cho ky ke toan ket thuc cling ngay

11.

TAl SAN cO D!NH VO HiNH
Ngan VND
Quy~n SLf
dl,mg d~t

Phan m~m
may vi tfnh

T6ng cQng


249.494
67.882

1.015.669
217.965

Ngay 31 tMng 3 nam 2009

916.258

317.376

1.233.634

Gia tri thuan

12.

Ngay 31 thang 3 nam 2009

107.023.211

4.861.150

111.884.361

Ngay 31 thang 3 nam 2009

108.245.428

84.170.201
315.577.805
10.772.073

1.057.297.505

1.145.368.811

DAu TU' VAo cAc CONG TY CON

Trongky ke toan,Gongty da chuy~nd6i Chi nhimhCaul B6ngda HoangAnh Gia Lai
thanh Gong ty C6 ph~n Th~ thao Hoang Anh Gia Lai v6'i van dieu 1$la 115 ty VN£>,trong d6
Gong ty chiem

ty 1$sa

hCfu la 70%.

Gong ty cOng thl,l'c hi$n d~u tU' thanh IcflpGong ty TNHH V&H Corporation (Lao) v6'i van
dang ky la 10 tri$u USD va chiem ty 1$sa hCfu la 80%. Nganh nghe kinh doanh cua Gong ty
con nay la xay dl,l'ng cae can he:>,khach S
IR
::1

~
!.-

,


Cong ty Co phan Hoang Anh Gia Lai va cae cong ty con
B09-DN/HN

THUY~T MINH BAa GAa TAl GHiNH HQ'P NHAT GICrA NI~N DO (ti~p thee)
ngay 31 thang 3 nam 2009 va cho ky k~ toan k~t thUc clIng ngay
14.

cAc KHOAN £>AuTU'vAo

cAc cAc CONG TV LIEN KET
Ngay 31 thang 3 nam 2009

Ten Gong ty lien k~t

Gong ty co phan Dau tU'
Xay dl,mg va Kinh
doanh Bat dQngsan
Thanh Da

Bat dQng san


86 IU'Clng

Ty Ifj

c6 phi~u

sa hCYu
%

Gii3tri
Ngan VNf)

24.000.000

24,00

155.528.079

1.995.674

40,00

19.956.740

1.815.608

40,00

18.156.080


25,00

7.453.313

750.000

25,00

7.457.531

di$n

Bat dQng san

204.587.038

TONG CQNG

18
p"

~j 0(ti~p thee)
ngay 31 thang 3 nam 2009 va cho ky k~ loan k~t thuc cling ngay
15.

2.163.553.666

1.891.669.699

.

.

Khoan cho vay Chinh phu Lao the hi$n khoan cho vay khOngco lai suat thee Bien ban ghi
nh& dU'Q'cky k~t v&i Chinh phu Lao vao ngay 4 thang 4 nam 2008. Khoan cho vay nay se
dlYQ'choan tra b~ng go ho~c quota go trong vong 3 nam.
16.

CHI PHi TRA TRU'O'CDAI H~N
Ngan

VN£>

Quy1
nam 2009
86 dau nam
Tang trong ky
Phan b6 trong ky

331.880.376
25.134.146
(17.458.753)
339.555.769

86 cu6i ky

Ngay 31 thang
12 nam 2008

876.346.489
23.891.000

1.138.294.093
20.344.528

900.237.489

1.158.638.621

23.144.010

44.469.853

923.381.499

1.203.108.474

Ii
"

I
~


Gong ty Go phan Hoang Anh Gia Lai va cae cong ty con
THUY~T MINH BAa cAa TAl CHiNH HQ'P NHAT GllYA NII~NDO (tiep thee)

THUE vA cAc KHOAN PHAI NOP NHA NU'OC
Ngan VNfJ
Ngay 31 thang 3 Ngay 31 thang 12
Dam 2009
Dam2608

Cac khoan phai ne:>p
khac

168.623.285
24.800.671
121.629
39.287
228.856

135.946.896
13.703.956
. 166.781
23.413
2.428.815

TONG GONG

193.813.728

152.269.861

Thue thu nh~p doanh nghi$p (ThuytJtminh 86 29.1)
Thue GTGT
Thue thu nh~p ca nhan

1.542.503
16.101.774

4.006.514
4.028.137

TONG GONG

482.113.634

367.849.188

Ngay 31 thang 3
Dam 2009

Ngay 31 thang
12 Dam 2008

300.624.735
53.905.437
5.284.365

cAc KHOAN PHAI TRA, PHAI NOP NGAN H~N KHAc
Ngan VNfJ

Phai tra co tuc cho cac co dong cua Cong ty
Phai tra cho cac Gong ty khac
Phai tra cho cac ben lien quan
Phai tra tien mua dcf!t
Tien ph<;1tdo ban giao can he:>

...


Gong ty Go phan Hoang Anh Gia Lai va cae cong ty con
THUY~T MINH BAa cAa

TAl CHiNH HQ'P NHAT GIO'A NIEN £>(> (tiep thee)

B09-DN/HN

ngay 31 thang 3 nam 2009 va cho ky ke toan ket thuGclIng ngay
22.

PHAI TRA DAI H~N KHAc

Ngay 31 thang 3
nam 2009
4.073.584

Nh$n ky quy thue van phong
23.

Ngan VND
Ngay 31 thang
12 nam 2008

.

4.318.682



Trong nam 2008, Cong ty da phat hanh trai phieu vai tong tri gia 1.000 ty V~£>. NQi dung
phat hanh nhU'sau:
Vao ngay 30 thang 9 nam 2008, Cong ty da phat hanh cac dQ'ttrai phieu tri gia 113
550 ty
VN£>va 100 ty VN£>thee menh gia (1 ty VN£>/traiphieu) va se hoan tra thee menh gia
Ian 1U'Q't
vao ngay 30 thang 9 nam 2010 va ngay 30 thang 9 nam 2011. Trai phieu tri gia
550 ty VN£>chiu lai suat 113
20,50%/nam trong ky thanh toan lai dau tien se tra vao ngay
31 thang 3 nam 2009 va chiu lai suat 113
150% lai suat cO'ban do Ngan hang Nha nU'ac
Gong b6 cho cac ky thanh toan sau do. Trai phieu tri gia 100 ty VN£> chiu lai suat 113
21,00%/nam'trong ky thanh toan lai dau tien se tra vao ngay 31 thang 3 nam 2009 va
chiu lai .suat113
150% lai suM cO'ban do Ngan hang Nha nU'ac Gongb6 cho cac ky thanh
toan sau do. Tien lai dU'Q'cthanh toan hang nam vao cac ngay 30 thang 3 va 30 thang 9.
86 tien thu tCf phat hanh dU'Q'cSLPdl,lng de tai trQ' cho cac dl,l' an dang trien khai cua T$p
dean ve bat dQng san, nha may thuy dien va trong cao suo
Trong thang 12 nam 2008, Cong ty da phat hanh mQt dQ't trai phieu khac tri gia 113100 ty
VN£> va 250ty VN£> thee menhgia (1 ty VN£>/traiphieu)va se hoantra thee menhgia

Ian 1U'Q't
vao ngay 31 thang 12 nam 2010 va ngay 31 thang 12 nam 2011. Trai phieu tri
gia 100 ty VN£>chiu lai suat 113
12,25%/nam trong ky thanh toan lai dau tien va chiu lai
suM tha noi 113150% lai suat cO' ban do Ngan hang Nha nU'ac Gong b6 trCf0,5%/nam.

Trai phieutri gia 250 ty VN£> chiu lai suat 113
12,75%/namtrong ky thanhtoan lai dau tien


VON CHO 56' HlrU

24.1

Tang giam vein chu s6' hCPu
Ngan VNf)

v6n (fi~u I~

86 dU', ngay 31
thang 12 nam
2008
LQ'inhu~nthu~n
trong ky
c6 tll'C phai tra
Chenh I$ch ty gia
h6i cJoai
Cac khoan khac
86 dU', ngay 31
thang 3 nam
2009

1.798.145.010

Thf;ing dU'
v6n c6 pht!Jn

1.559.596.453


22.528.069

665.280.804

18.569.476

3.747.497.350

-

239.199.174
(269.721.752)

-

239.199.174
(269.721.752)

974.717

(6.099.859)
974.717

(6.099.859)

1.798.145.010

1.559.596.453

(327.979.971)


Cong ty Co phan Hoang Anh Gia Lai va cae cong ty con
THUY~T MINH BAa GAa TAl GHiNH HO'P NHAT GICfA NIEN DO (ti~p theo)
ngay 31 thang 3 nam 2009 va cho ky k~ toan k~t thuc cling ngay
24.

VON CHU 56' HO'U (ti~p theo)

24.2

Co phi~u
Ngay 31 thang 3
nam 2009

Ngay 31 thang
12 nam 2008

c6 phitJu

c6 phitJu

So 1U'Q'ngco phi~u dU'Q'cphep phat hanh

179.814.501

179.814.501

So 1U'Q'ngco

c6 phitJu thuang

Co phi~u quy
Trong 2008, cac cong ty con cua Gong ty bao gem Gong ty Go phan Xay dl,mg va Phat trien
Nha Hoang Anh, Gong ty co phan Dau tU' Xay dl,fng va Phat trien Nha Hoang Nguyen da
thl,fc hi$n mua 1.862.666 co phi~u cua Gong ty v&i tong so ti~n la 327.979.971 ngan VND.
Sau d6 cac cong ty con nay da nh~n dU'Q'cthem 929.469 co phi~u ilien quan den vi$c chia
co tuc b~ng co phi~u cua Gong ty. Tong so co phi~u cua Gong ty do cac cong ty con nay
nam giCrla 2.792.135 va dU'Q'ctrinh bay theo gia mua nhU'la co phieu quy trong cac bao
cao tai chfnh hQ'pnhat nay cua T~p doan vao ngay 31 thang 3 nam 2009.
~
)

25.

LAI CO' BAN TREN cO PHIEU

,.

r
W

Quy 1 nam
2009

0
\
$

...

LQ'i nhu~n thuQc co dong sa hCruco phieu pho thong