cONc rY co pnAN TAP DoAN HAPACo
Btio ctio tdi cltinh hqp nhdt
cho ndm tdi chinh *ih thrtc ngdy 31/12/2011
iId itwqc ki6m totin

I

(.

\\o

\\


Cdng ty C6 phffn T$p cloin HAPACO
Eia chi: Tdng 5 + 6 Kh6nh HOi,

I

ic
ii -l
ll :z

NOI DUNG

I

Trang
86o c6o cia Ban Tdng Girim d6c
86o c6o ki€m to6n



Thuy6t minh 86o c6o tdi chfnh hqp nh6t

tt -34

#


C0ng ty C6 phAn T$p donn HAPACO
Oia c*tril rAni S + O firanh gOi, Qu0n XgO QuyAn,

Hli

phOng

rAo cAo cuA BAN r0xc cIAM Eoc
Ban T6ng Giiim d6c Cdng ty C6 phAn Tflp dodn HAPACO (sau ddy ggi tdt ld."Tdp dodn HAPACO") trinh bay B60
c6o cria minh vd gao caoiaichinh hqp nh6t cria T{p dodn cho ndm tdi chinh ktlt thric ngiry 3111212011.

TAP DOAN HAPACO

.,!

(

C6ng ry C6 phAn T4p dodn HAPACO duoc ddi tdn tu Cdng ty C6 phAn HAPACO theo GiAy dang ki kinh doanh lAn
ttrf. iO ngay'OttOgllbOq. C6ng ty C6 phAn T{p dodn HAPACO dusc c6 phAn h6a^ttr dou*rngl3.p}ihd nudc theo
phAn r'6n Nhd nu6c lriQn c6 t4i C6ng ty Gi6y Hdi Phdng vd s6 cd
hinh thri'i ctruy6n nhuong toil bg gif trl thuQc
'Phong

Uy vi6n

dng Vfr Xudn Culng

uy vlen

(BO nhiem ngdy 28/05/2011)

Bd Pham Thi NguyQt
Ong Biri Duc Th6ng

Uy vi6n
Uy vi6n

(Mi5n nhiQm ngity 28fi5f2011)

6ng Nguy6n Eric H4u
6ng Ph4m Trgng Binh

uy vlen
uy vren

(Mi6n nhiem ngity 28/512011)

C6c thdnh vi6n cta Ban T6ng Gi6m d6c da di6u hdnh c6ng ty trong

k!

vd tpi ngdy lflp b6o crio ndy bao g6m:


0
.,/

C6c thdnh vi€n cria Ban Ki6m so6t bao g6m:

Trudng ban
Thdnh vi6n
Thdnh vi6n

6ng Nguy6n Thanh Todn
Bd Trdn ThiM! Linh
Bd Vfl Thi Hitin

BAN ToNG GrAM DOc

DoI voI'BAo cAo r.q.t cHiNH HgP NHAr

Ban T6ng Gi6m ddc T4p dodn HAPACO chiu tr6ch nhiQm vd viQc lip 86o c6o tdi chinh lrqp nh6t phdn 6nh trung
thgc, hqp ly tinh hinh hoAt dQng, k6t qud ho4t dQng kinh doanh. vd tinh hinh luu chlydn fien tg cfu T4p dodn
HAPACb trong kj'. Trong qu6 trinh lQp B6o c6o tdi chinh hqp nhAt, Ban T6ng Gi6m ddc Tflp doin HAPACO cam
ktSt dd

-

tudn thri c6c y6u cAu sau:

LUa chpn c6c chinh s6ch kri toan thich hqp vd 6p dr,rng cdc chinh s6ch ndy mQt c6ch nhAt qurin;
Dua ra c6c ddnh gi6 vd dg dodn hqp ly vd thfln trqng;
NOu 16 c6c chuAn mqc kt5 to6n dugc 6p dr,rng c6 dugc tudn thir hay kh6ng, c6 nhirng 6p d\ng sai lqch trgng y€u
dtin muc can phdi c6ng b6 vd gi6i thich trong F.6o e6o tdi chinh hqp nhdl hay kh6ng;

tiilp tpc hopt dQng kinh doanh.


Cdng ty Ctiphan T$p donn HAPACO
Oia ctri: fang S + 6 KhAnh H$i, Qudn Ngd QuyAn,

Hii

Phdng

Ban Tdng Girim d6c Tip dodn HAPACO dim b6o ring c6c s6 kti toan du"gc luu git d6 phdn 6nh tinh hinh tdi chinh
cria T4p dodn HAPACCj, vdi mric dQ trung thgc, hqp lj tai b6t cri thtvi di6m ndo vd dam bio rdng 86o ciio tii chinh
trqp nl#t tuan tht c6c quy dinh hi€n hdnh cria Nhd nudc. E6ng thdi c6 tr6ch nhiQrn trong viQc bio ddm an toan tai
s6Ln cta T{p dodn HAPACO va thgc hiQn c6c biQn ph6p thich hqp d€ ng6n ch{n, ph6t hiQn c5c hdnh vi gian l4n vd
c6c vi ph4m khdc.
Ban T6ng Gi6m d6c T{p dodn HAPACO cam k6t ring B6o c6o tdi chinh hqp ntrAt Aa phdn 6nh trung thgc vd hqp lti
tinh hinlrtdi chinh cria TSp dodn HAPACOtai thdi di€m ngdy 3l/12/2011, kdt qud hoat dQng kinh doarh vd tinh
hinh luu chuy,in tiAn tQ chb ndm tdi chinh kiit thric ngdy Zt]titZOtl, phir hgp vdi chuAn mgc, ch6 dO k6 to6n Viet
Nam vd tudn thi c6c quy dlnh hiQn hdnh c6 li6n quan.

Cam k6t khdc

ring TAp clodn HAPACO khdng vi ph4m nghia v9 c6ng bri th6ng tin theo quy tlinh tai
Th6ng tu sO OglZOtOltT-BTC ngdy'l5l}ll20l} cria BQ Tdichinh hucmg dan vA viQc cdng UO ttrOng tin trdn Thi
Ban T6ng Gi6m d6c cam kilt
lrucrng chring kho6n.
PhO duyQt

86o c6o thi chinh hqp nh6t




cOruq

rvrNHH

DrcH vU TUvAN TAr cHfNH xE-roeru vA rcEm roAN

AUDITING AND ACCOUNTING FINANCIAL CONSULTANCY SERVICE COMPANY LTD (AASC)

so,"398 DonBC.Krrc-AASC.Kr5

BAO CAO KIEM TOAN
Vi ndo ctio tdi chfnh hqp nhdt cho ndm tdi chfnh kiit thrtc ngdy 31 thring 12 ndm 2011
ciia COng ty Cd phAn T\p ilodn HAPACO

Quf Cd tl0ng, HQi ddng Quin trivi Ban Gi6m tl6c
Cdng ty C6 phAn T$p tloin HAPACO

Kinh giii:

Chring t6i dd ki€m to6n 86o c6o tdi chinh cria C6ng ty C6 ph6n Tpp dodn HAPACO clugc lpp ngiry 0110312012 gdm:
Biing cdn e6i t6 toan tgi ngdy 31 th6ng 12 ndm 20ll,P,6o c6o k6t qua hopt dQng kinh doanh, 86o c6o luu chuy6n
ti6n tQ vd Thuytlt minh b6o c6o,titi chinh cho ndm tdi chinh k6t thric ngdy 31 th6ng 12 ndm 201 1 dugc trinh bdy tir
trang 05 d€n trang 34 kdm theo.
ViQc lflp vd trinh bdy 86o c6o tdi chinh ndy thu6c tr6ch nhi6m cria Ban T6ng Gi6m d6c T4p tlodn HAPACO. Tr6ch
f kit5n v6 c,6cbin c6o ndy cdn cf tr6n k6t qud ki6m to6n cria chring t6i.

nhiQm cta chfng tdi ld dua ra



l0 vA Hqp ddng chuy6n nhuqng v6n g6p ngdy l5l1112011, Tdp dodn HAPACO
chuy€n nhugng 65% phdn v6n g6p tai C6ng ty TNHH EAu tu tdi chinh HAPACO v|i gi|tri chuy€n nhuqng la 65
ddng. Khoiin cdng no vO chuy6n nhugng v6n chua dugc thanh to6n tai thdi di€m 3lll21201l.

Nhu dd n6u t4i Thuy6tminh s6

ti

Khodn dAu tu vdo Cdng ty li6n kt5t -.C6ng ty C6 phAn DAu tu HAFINCO (TQp dodn HAPACO chi6m35% v5n g6p)
tlugc hqp nhAttheophuong ph6p v6n chri sd htu. Theo thuy6t minh s5 tO - C6c khodn itAu tu tii.chinh diri han,
COng ty C6 phdn DAu tu HAFINCO khdng trich lflp dU phdng gi6m gi6 dAu tu tdi chinh ddi han COi vOi c6 phitiu
OTC. Do d6, khodn mpc "Ldi hoflc 16 hong C6ng ty li6n doanh, li6n k6t" trdn Biio ciio k6t qud hopt d6ng kinh doanh
hqp nh6t chua bao g6m 6nh hu6ng cira viQc trich lQp dg phdng gittm gi6 c6 phi6u OTC ndy tucrng ri'ng vOi ti tC v6n
g6p t4i Cdng ty C6 phdn Ddu tu HAFINCO.

,ro

,1c.'ixp'e+i*
'"7iilcil iiiillif iiiu
''' i DlcFi!! Tu,!A\
P,Air

H Dlch vg Tu v6n Thi chfnh
m todn (AASC)
1,-\

\.>

rvi

chfnh ngfn h4n

L EAu tu ngin h4n
2. Du phdng giAm gi6 dAu tu ng6n han

(*)

130 III. C6c khoin phii thu ngfn h4n
131 l. Phai thu khdch hAng
132 2.Trdtrule cho nguoi b6n
135 4. C6c khoan phdi thu kh6c
139 5. Dg phdng phAi thu ngin h4n kh6 ddi ('F)

140 IV. Hhng tdn kho
141 1. Hdng t6n kfio

l4g

2. Dir phdng giim gi|hang t6n kho (*)

150

V. Tni sin ng6n h4n kh6c

I5

1

152
154


(3.799.967.192)

(3.648.710.892)

79.987.602.175

58.015.414.876

'19.987.602.175

58.115.001.222

(99.586.346)
9.401.762.685

rc.901.298.499

s31.033.866

683.02',7.257

5.025.986.067

s.222.725.878

DA.247.849
3.724.494.903

r


chinh

e6o

kiSt

tii

chinh hqp nhdt

thric ngdy 3ll12l201 I

nAxc cAN BOr rn roAN HoP xnAr
Tgi ngdy 31 thdng 12 ndm

20lI

Qiiip theo)

ME

s6 TAI

0u01t20tl

3t/12/201t
VND

Thuyi5t


(89.787. t 33.428)

(7

227

228
229
230

- Nguy€n gid
- Gid tri hao mdn luy kd

fl

2. Tdi sin cO Ointr vd hinh

- NguyAn gid
- Gid tri hao mdn luy kii

250 II. Cfc kho6n ttiu tu'thi chfnh dhi h4n
252 1. DAu tu vdo c6ng ty li€n k6t, li6n doanh
258 2. EAu tu ddi han kh6c
259 3. Dg phdng gitm gi6 dAu tu tai chfnh ddi h4n

269

IV. Lg'i th6 thuo'ng m3i



137.518.702.595

104.s67.197.480

1t7.262.483.t23

62.288.382.732

26.212.251.523

42.278.814.748

\
).t-

'a

.:

/

(5.956.032.051)
2.790.952.317

2.t40.216.289

t1

2.790.952.317


BANG cAx Dor KE ToAN HgP NHAr
Tgi ngdy

3I thdng 12 ndm 20II
(iiip theo)
Thuy6t
minh

M5 s6 NGUON VON

31flzt2011

0U0l/2011

VND

VND

3oo A.NQ'PHAITRA

153.788.104.325

tt2.488.6t1.764

310
3 1

I. Ng'ngin h4n


4. Thu6 vd c6c khodn phAi nQp Nhd nudc

5.941.525.486

9.825.030.3 80

3.661.623.929

3.526.152.448

15

4.981.958.701

3.414.666.513

16

28.815.496.461

34.349.700.298

(t.649.280.171)

(613.s38.427)

li t'
i ^'r

28.475.172.816


t

l

330 II. Nq dli h4n
333 1. Phai trd ddi han kh6c

4r4

43.096.012.621

3. Ngudi mua trd ti6n trudc

316 6. Chi phi phdi tri
319 7. C6c kho6n phdi tr6, phii nQp kh6c
323 S. Quf khen thu&ng, Phric lgi

334
336
338

.444

s'7 .40'7 .7 04

666.355.300

s29.657.735.857


18.428.192.767

9.741.046.594

4.225.9rr.gfi

25.814.104.128

687.67r.752.092

643.133.924.995

\

v

43s C. Lqr fcs c6 DONG rHIiU 56
440

TONG CQNG NGUON VON

26

4,oj99lllN
+"/'^
a
-.)i

Truong 86 Minh
K6 toan trudng

19

2. Cdc khoin gi6m tni doanh thu
3. Doanh thu thuAn bfn hing vi cung c6p dlch vg
4. Giit vtSn hdng bdn
20 5. Lo.'i nhuin g6p vB nan hhng vh cung cdp dich vg

20

1

32
40

360.671.160.245

363.261.296.188

1.247.678.748

2.216.570.405

359.424.081.497

361.044.125.783

303.141.187.611

298.319.105.747



Nim 2011
VND

Thuy6t
minh

Chi ti€u

62.725.620.476
8.348.

1

(10 .489
6.4 t

.7

1

l 3.43 I

46.041)

8.40s.959

15.470.044.181

14.s37.691.845


70

2L,

Ldi co bin tr6n c6 phiiiu (*)

lqi nhufn

ki5

todn truri'c thu6

25

16. Chi phithu6 thunhpp doanh nghiQphipn hdnh

3.462.693.406

nhufn sau thui5 thu nhfp doanh nghiQp

Ghi chti: Trong ndm

201

I,

Tdp dodn HAPACO hodn nhQp

26


vdo Cong ty Co phdn Qudn tj, Qui Eiiu tw Ch*ng khodn Hdi Phdng khfthodi vdn kh6i C6ng ty ndy vd C6ng ty TNHH
Diu tu tai chinh HAPACO khi gian rj, lQ diu ru.

@t:3.\
CONGIY
c^oPr1A

n- \-/:\

sltal;

-1ur12

Truo'ng Bd Minh

Vii XuAn Cu'd'ng

i
Chi ti6u

VND

I. Luu chuy6n tiAn til ho4t tlQng kinh doanh

01

13.288.681.475

1. Lqi nhu\n trrfuc thaii
2.

32.904.s86.030

Eiiu chinh cho ctic khortn

02 - KhAu hao tdi san ci5 dinh
03 - Cdc khodn dg phong
05 - Lai, 16 tir hoat dQng dAu tu
06 - Chi phi l6i vay
Lqi nhu|n fir
08 3.
vdn'lru tlg,ng

hogt ttprtg kinh dounh trwdc thay tl6i

09 - (T6ng)/giirn c6c khoirn phdi thu
10 - (Tang)/gidm hdng t6n kho
- (Tang)igi6m c6c khoin phii tr6 (kh6ng k€ lai vay phii

17.1 45.701.836

(81.864.308.797)

(33.905.653.s02)

(21.8'72.600.9s3)

11.126.580.872

17.t30.160.214

(4.s99.437.251)

1.165.558.36s)

16.57 4.025.712

l)

- (Tang)/gi6m chi phi trd trudc

(

13

I
- -.l len
lal vay oa ira


8.933.369.869

Ti6n chi mua s6m, xdy dgng TSCE vd TS ddi han

(s2.732.989.220)

(24.029 .62s .897)

TiAn thu tu thanh ly, nhuqng bdn TSCD, TS dai

1.420.280.528

dQng kinh doanlr

(12.97

s

.e67

.906)

.073.636.642)

(17 .160.247 .7

s7)

II. Lu'u chuy6n tidn tir hoqt dQng tlAu tu'



cU

ng cria don

25 5'. Ti6n chi

dAu tu gdp v6n vdo don vi khdc

26 6. Ti6n thu trOi OAu tu g6p v6n vdo don vi kh6c
27 7. TiAn thu ldi cho vay, c6 tuc vd lqi nhuen dugc chia
30 Lru chaydn tiin thuAn tb hoqt dQng ttia tu

?l

56.7 54.070.849

4.930.231.158

(29.860.4e9.s04)

(33.4't9.836.s33)

vi kh6c

ti'hoqt

358.602.402

67.337.177.070

135.628.076.328
(93.898.160.505)

87

.975.043.418

(94.448.27 6.862)

(s.429.689.600)
56.3 52.63

s.823

(I 1 .902.923.044)

R


''

C0ng ty C6 phAn T$P etoirn HAPACO
Eia chi: TAng 5 + 6 Kh6nh HQi, Qu4n N

B

cho ndm

tli


Tidn vh tuong tluong ti6n tl6u

61

Anh huong thay ddi qr gi6 h6i do6i quy d6i ngopi

'70

Tiijn

vi

kj

Nim 2011
VND

NIm 2010
VND

(s87.409.764)

(tL.484.93s.429)

26.609.364.009

38.321.628.511

2s7.227.647



t0


86o cfo thi chinh hqp nhdt

Cdng ty C0 phAn Tfp itoAn HAPACO
oia Jtril rAng s + o ridnh H6i, Qran Ne6 Quyen, Hai P

cho nim tdi chinh k6t thuc ngdy 3111212011

THUYET MINH BAO CAO TAI CHiNH IIqP NHAT
Ndm 201 I

1.

DaC EIEM HO4.T EQNG DOANH NGHIEF

Hinh thrf'c s6'hitu v6n

Tfp dodn HArACO duqc d6i t€n fir C6ng ty C6 phAn HAPACO theo GiAy ding ky kinh doanh lAn
thii'i0 ngdy 08/08/2b09. C6ng ty C6 phAn Tflp dodn HAPACO dusc c6 phin h6a tudoanh-nghiQp Nhd ry"-" tlt:o
va s6 cd phAn
hinh thric-c'huy6n nhugng roe;bq gi6 tri thuQc phAn v6n Nhd nudc hiQn c6 t4i C6ng ty Gidy Hdi Phdng
theo
phAn
phdng
HAPACo
gai
c6


vi

Ti

, -

lC

Dia chi

C6ng ty CO pnan HAPACO - CN fta XOi

Nha may Gidy H6i

phdng

D4i Bin - An Duong - Thdnh pfr6 uai lnong

Theo euyi5t dinh s6 97 ngiry 0110412010 vd Quy6t dinh s6 98 ngdy 3010612011 cria Chri tich HQi ddng Qunn tri, TQp
dodn HApACO quyet Oiifr giai rhe hai ctri ntranir ndu tr6n va dang thuc hi€n ciic thri trlc giii the tai thoi dicm

31/t2l20tt.
TOn tlon

-

Ti le

vi

S0 441A - Tdn Euc Th6ng -

Hii

Phdng

s6 s26 DiQn Bi6n - Minh Tdn - Ydn Bdi
Xd Vpn Mai - Mai Chdu - Hoa Binh
VTnh Tuy -

Bic Quang - Hd Giang

'',itl t'

'l i7+

XdDAi Bin - An Ducmg - Hdi Phdng
S6 e Ouong CAu Binh - Hdi Phdng

s6 135 DiQn Bi6n Pht - Hai Phong

\

Cdc chng ty li€n kilt:

Di"thi, ,,
Itlg
s6 135 DiQn Bi6n Phri - Hai Phdng
30% Tda nhi Kh6nh HQi, 2/3c_ !e fdne Plo.nC,
C6ng ty Cp Khu C6ng nghiQp Hdi Phdng(e) -tlbp/o

bao bi, nhga, g5, vii
sin
ldm
sin,
phAm
bii5n
tu
cirt5
giAy,
sdn
phlm
gia
cdc
sin
vA
c6ng
ti"ir doanh
""ai,
giit ia,hdm hQp, thuig cria ntrdm kinh, kinhlring, kinh mdu; Kinh doanh thi6t bi, vQt tu, m6y m6c, nguy€n liQu,
[Oa cnat thdngihudng; tn An' in vdng m5 xuAt khAu.

chft

C6ng ty ]it32.894.800.000 d6ng. Tru sd chinh cta C6ng ry dAt t4i sO ++ta T6n Dri'c Th6ng, xE
'iria chri sd h['u t4i thoi di6m 3111212011 ld
hryQn AriDuong, thdnh ptrO Hai.ftrOng. V6n dAu tu
A;
26i69600000 ddng (tuong du'ong 2.616.960 c6 phi6u).

V6n di6u

l1

4

z

CO
CO
t,4p

rAl

g


t

HAPACO

C6ng ty Cii phAn Tip clonn
Oiu .hi' tan, 5 * 6 t
dri
cdc
dd
khi
tr6n
nghd
o"s. phdp kinh doanh cdc ngdnh
n'ghlgp

(a) c6ng.fy c6 phan Hai Hd hoet d0ng

rii

Hft;;;';&;A;

vd DAu tu Tinh
nguy6n tieu: fre, iAJ-"*?,
nuoc vd xuit khAu id"""h
"rti
quy dinh c6c ph6P luat hiQn hinh).

lE cdng ty ld:
kinh doanh lAn dAu s6 too:oooo2l ngity 18 th6ng 10 n6m 2005; V6n dicu
g6p-v6n ld
thqc
dong
c6
hai
c6
chi

c0ng
ng
gi6
tdi
sdn
vd
lai
cira
trl cdn
Phuong OOng thlrc hiQn bdn giao tidn b01-6n,
dd ngtmg hopt
Phuong.DOng
HAPACO
ty
TNHH
qu6n
Cdng
lf
vd
khai
th6c.
C6ng ry C6 phAn HAPACO H6i Au
Hdi Au
phAn
HAPACO
Cd
vdo
C6ng
ty
sdp

h6a
tdi
hdng
VQn
duong;
viSn
vd
hdng h6aien biiii
ii3"; rrta"rr sBn; Nhq hang, qu6n an,"rrang an u6-ng, ogj tj,.$u lich; DiAu^hanh rua du lichr Dich vu h6
rrq li6n quan diin quing bd vd t6 chuc tua du lich; Mdi gioi xric ti6n dAu tu; Hoat dQng quan li khu c6ng nghi€p;
ggng hoic di thu6; Kinh doanh
Day ngh}; Kinh doanh-bdt aqng san, quyAn sri dung d6t thuQc chtr sd hffu, gln
bdng taxi; V4n tAi hdnh kh6ch
hdnh
kh6ch
naiArE kiru c6ng nghipp; B6n 6 t6 vl xe c6 ctQng co.kh6c; Vfln tii
vd
theo hqp d6ng.
dinh
tuy6n
cii
6
t6
theo
ti-ntr,.ii6n tinh; v6n tai hdnh t tra"n uing

;;fii;;

tI


cho d6n ngdy 31 th6ng 12n6m 2011. ViQc ki6m so6t datdugc khi fap dodn HAPACO c6 klri ndng ki6m sodt c6c
chfnh s6ch tdi chinh vd ho4r dQng cria c6c cdng ty nhQn ddu tu nhim thu dugc lgi ich tu hoet dQng cria c6c c6ng ty
nay.

86o c6o tdi chinh cura c6c c6ng ty con dugc lQp cho ctng k! ki5 to6n v6i b6o cdo tdi chinh cta Tpp dodn HAPACO, 6p
dqng c6c chinh s6ch k6 to6n'nfr6t quan vcri c6c chinh s6ch k6 toen cria T4p dodn HAPACO. Trong.tru*C.lry t?n
thi6t] eao c6o tdi chinh cria c6c cdng ry con dugc didu chinh Oe dam bio tinh nhAt qu6n trong cdc chfnh s6ch k€ to6n
cluoc 6p dpng tpi Tflp cloan HAPACO vd c6c c6ng ty con.

kinh doanh-cta cdc c6ng tV cgn.dyqc. m:u LoA: biin di trong nf,m tlugc trinh bay fong 86o c6o tdi
tu ngdy mua l4i ho4c cho d6n ngdy b6n khoin ddu tu d c6ng ty d6.

KtSt qu6 ho4t dQng

chinh

ho_p nhAt

C6c sd du, thu nh4p vd chi phi chri y€u, kd ci c6c khoin l6i hay 16 chua thUc hiqn ph6t sinh ttr c5c giao dich nQi b0
dugc loai tru khi hqp nhat 86o c6o tdi chinh.

Lgi ich cria c6 d6ng thi6u s6 tne frien phAn lqi nhudn hoac 16 vd tdi sin thuAn kh6ng nim gitr.bdi cO d6ng cria Tflp
dodn HAPACO vd duqc trinh bdy d mpc ri6ng fr6n Bang cdn dtii k6 toan hqp nhat vd B6o c6o k6t qu6 kinh doanh hgp
nhAt.

Cdc c6ng ty con duqc hgp nhAt trong B6o c6o tdi chinh hqp nhAt:
COng

-.i


Cdng ty CP Hai Ha
C6ng ty CO phAn HAPACO H.P.P
Cdng ty TNHH Phuong DOng

c6ng ty cP TMDV H6i phdng

T4i thdi di6m lpp Bdo ciio tdi chinh, C6ng ty TNHH Kinh doanh TM vd XuAt nl6p khAu HAPACP - He NQi, Cdng ty
Cb phAn y 16 eu5c t6 Hai Phdng, C6nglyTNHH Thuong mai Dei ViQt dang trong giai doen tlAu tu ho[c chua g6p
chua [p b6o c6o tei ctfnh ndn kh6ng thUc hiQn hqp nh6t tr€n B6o c6o tdi chfnh hqp nhAt cira Tflp dodn
"6n'n6n
HAPACO.

.4
r-9

/(

(

I

rfi
J\

q

2.4. Edu tu vito cdng ty li6n kiit
ta m6t c6ng ty md TAp dodn HAPACO cd dnh huong {6nS \,6 nhry-g khdng phii ld c6ng ty :91 lu/
cira T{p dodn HAPACO. Trong 86o c6o tdi chinh'hqp nhAt c6c khodn dAu tu vio c6ng ty 1i6n k€t
doanh

C6ng ty C6 phAn TQp dodn HAPACO dE dAu tu g6p v6n vdo COng ty C0 phAn EAu tu lOng duqc Ti6n Sa sd ti6n ld 2
,r,
t"fri6* 20% v6n diAu 16) v?r cho COng ty-ndy vay 9,73 qr aOle Tieo Nghi quyrit cira HQi d6ng Quin tri, Tpp
dodn HApACO sE thpc hiQn chuy6n ntruqng toan U9 u6n g6p va uOn vay t4i Cdng ty C6 phAn DAu tu E6ng Dugc
Ti6n Sa trong nam 201 l. Tuy nhi6n, theo Ban T6ng Gidm d6c, T4p dodn HAPACO chua ho?rn thdnh thu t.uc chuydn
tv C6 phdn D6ng dusc Ti€n-Sa do thi truons khdng thupn lsi n6n chua tim duqc d5i tdc phr)
hs?.'TIp doan HapeiO se ihpc hiQn chuydn nhucrng phAn vOn g6p vd y6n uay t4i C6ng ty C6 phAn E6ng dugc Ti€n
Sa'trong ndm2012 vdi gid chuy6n nluqng kh6ng thAp ho'n gi6 tri dd dAu tu cfia HAPACO vd HAFINCO. Do d6,
tnoa" A:Au ,* vdo C6ng iV CO pirAn OAu tu OOng boqi fi6n Sa kh6ng dugc hqp nhAt ld C6ng ty Con trong Bdo c6o

,r*

;;;;;;#;?ia;"s
tdi chinh hqp nhAt.

1

2.12. Chi phf cli vaY
quan tryc
Chi ohi di vav dusc shi nhan vdo chi phi san xu6t, kinh doanh trong k! khi ph6t sinh, trir chi phi di vay li6n
cl6 (duqc v6n ho6) khi c6
gia
tdi
sdn
.,iu
tti
vdo
tinh
dugc
OO
dang
tai
san
xuAt
noac
san
;fie
,,6r iC"
dir c6c diau kiQn quy dinh trong chuan mqc K6 to6n ViCt Nam sd 16 "chi phi ili vay"'

"fer'dil*;;t

(tr6n
Chi phi di vay li€n quan truc tit5p d6n viQc dAu tu xdy dpng hoflc san xu6t tai sdn dd dang cAn c6 thdi gian dri dai
(duqc
d6.
gi5

d€
chgn
ioai
chi
tilng
qh6q
r,fr" dQ
"i,6t,chi phi sin xuAt kinh doanh theo phuong ph6p ducrng thdng.
vdo
2.14. Chi phf

1

tri

,,

.,

trong k! a9 aaln
Cdc kho6n chi phi thUc t6 chua ph6t sinh nhrmg dugc trich truoc vdo chi'phi s6n xuAt, kinh doanh
bio nguy€n tdc
sd
ddm
c.otr{
phf
xudt
kinh
stu
cho


V6n dAu tu cira cht sd hfiu dugc ghi nhfn theo s6 v6n thUc g6p cria chri so htu.
di6u lQ c0a C6ng
Theo GiAy chrmg nhQn dang k;f kinh doanh thay dOi l6n thu 11 ngdy 21 thdng 1 I nbm 2009 thi V6n
thuc g6p ld
moi
hiru
chri
sd
cira
dau
tu
v6n
thi
ty la s00.002.5-10-000 d6"ng.' Tai thoi diem 31t1212011
204.992.940.000 d6ng.

ph6t hdnh vd,mqnh
Th6ns du vr5n c6 phAn dusc ehi nhin theo s6 chenh lQch lcrn hcrn/ho4c nhd hon gila gi6 thpc t6
phi truc ti€p li6n
qu!.
phi6u
chi
c6
phat
hdnh
trii
hoqc
sung
phdt

tai

kj

I
v

.^

hue hten nann

thric

2

kd to6n.

doanh nghiQp phni nQp
T4p dodn HAPACO chua thgc hiQn quy6t to6n thuti tri n6m 2003. Ngodi ra, s6 thu6 Thu nhdp
B6o c6o tdi chinh crla
tr6n
chinh
diAu
dugc
chua
tir ndm lggg d6n n[m 2003 theo Bi6n bin kiem tra quyi5t ro6n thuiS
phd
Hii Phong_ghua c6
Thanh
thui5


0t/01/2011

Chimg kho6n dAu ru ngdn h4n t4i thdi diem 3t/1212011:

chi ti6t

\/ND

Chung k1ro6n ni0m y6t

1.070.584.924

1.070.584.924
Da phdng giam gid ddu tu chrhng khodn ngdn hqn

dAu ru ngdn han

khiic tai thoi

3.306.645.434

(849. r 8s.324)

(r.420.439.434)

221.399.600

1.886.206.000


*J

PhEi thu ti6N BHXH,

BHYT

'

20

VND

VND

42.307.537

26.233.636

,

"'

Phii thu kh6c (*)

au0t/2011

152.299.026.943

70.17 t .325 .068


1,028.804.852

200.000.000

312.461.897

Cdng ty C6 phAn Chmg kho6n Hdi Phdng

3.0s9.986.666

Cdng ty C6 phAn EAu tu D6ng dugc Ti6n Sa

ty C6 phAn TMDV XNK Hii Edng

Phdi thu C6ng ty C6 phAn

TM-XNK Ha NOi

C6ng ty CO phAn DQt may Hapaco

phii thu HQi ddng quin tri

C6ng ty Qudn ly qu!

Hii

12.629.737 .564

1.090.332.381



65.000.000.000

Phai thu kh6c vA ti6n chi h6 cdng ty Van Ban - Ldo Cai

s00.000.000
19.963.982.548

17.306.931.340

4.750.181.602

3.104.235.844

152.299.026.943

70.171.325.068

Phai thu cta c6 nhdn

Phii thu kh6c

6.

.493.419 .257

1

Cdng ty DiQn m6y HAi Phdng



Chi phi sln xuAt kinh doanh dd dang

7.318.452.027

4.996.100.693

Nguy€n lieu, vat lieu

Thdnh phAm
Hdng ho6
Hdng gfti di b6n

38.834.299.592

26.618.147.941

322.118.103

5.507.988.317

10,502.228.301

Dd phdng gidm gid hdng t6n kho

(9e.s86,346)

*r_' ,-

79.987.602.175

.6q
9.5

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1s.000.000 r.271.86s.278

7.132.094.928

228.351.410

t.258.766.610

nam

56 giarn trong n6m
.

t.

^: du'cuot nam
so

Gi6 tr!hao mdn

lui

kii
1,022.915.200

7.s00.000

292.261.494


Kh6u hao trong nam

-

,.,:

^nau

,

nao lrong nam

65.243.250 362.504.744
65.243.250 362.504.744

55 gidm hong nam
^i
so

.

i.

du' cuol nam

293.594.660

1.621.211.354

Gi6 tricdn l4i

5.065.782.919

Du dn Nhd m6y gi6y Hai Ha

Dg 6n Khu cdng nghiQp Trdng C6t
DU dn BQnh viQn Php sdn H6i Phdng

71.974.329.872

15.267.268.061
''iJt

33.862.',763.196

DU 6n dAu tu vdo C6ng ty CP HAP - REE

I 1.720.000

Chi phi mua QSD Edt tai Vdn YOn

93.500.000

DU 6n h€ th6ng xri ly nudc thdi tai XN Vdn YOn

93.s00.000

DU 6n nhd m6y nghidn Cacbonat Canxi

358.700.001


510.497.277

299.775.000
cii Alnn

Chi phf sfi'a chiia l6'n

10.405.873
103.665.781

g12.33g.75;

Chi phf XDCB d0 dang khrie
89,605.542.652

59.651.460.462

Dg 6n BQnh vi€n Phu sdn qu6c t6 Hai Phdng c6 T6ng du toiin 299,7 ty d6ng. E6n thoi di6m 31/1212011, Dp 6n
dang trong giai doan xdy dgng phdn thdn. Theo dU ki6n, Dg 6n s€ hodn thdnh vd di vdo hoat d6ng Quy 4 ndm
2012.
Cdc Du dn Nhd m6y lgc dAu, Dg 6n Khu c6ng nghigp Trdng C6t dang trong qu5 trinh tri6n khai. C6c chi phi
ph6t sinh chri y6u ld chi phf triiin khai du dn.
i

t_,

I

t


0l/0ll20lt

t|'t .262.483,t23

62.288.382.732

26.212.251.523

42.278.814.748

DAu tu ddi han khdc (2)
Dr,r

VND

(s.956.032.0s 1)

phong giim gi6 dAu tu tdi chinh ddi h4n

137.518.702.s95

104.567.197.480

(1) Chiti6tcackho6ndAutuvdoc6ngtyli6nk6t,li6ndoanhtaithoi di}m3lll2/2011 nhusau:

3ll12l20ll

,

0llauzall


Qu! bdo l6nh tin dung tinh Yen B6i
COng fy CP Chung khorin Hii Phdng
C6ng ty D6ng dugc Ti6n Sa
Cdng ty CP Thuong mai dich vU XNK

0t/0u20ll

VND

VND

350.000.000

350.000.000

23.624.251.523

23.624.251.523

2.000.000.000

I 1.730.000.000

Hii DIng

6.31 1.000.000

238.000.000



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