CONG TY CO PHAN co KHi BIEN
LUGIA
•

BAo cAo TAl CHINH

Quy 2/2013


Ngay 30 thang 06 nam 2013



Dan vi : CONG TY CP cO' KHI • DleN Llr GIA
Dia chi: 70 UP Gia, P15, Q11, TPHCM

Mau s6 B 01 a-ON
(Ban h~lnh theo Q ' s6 15/2006/QE>-BTC
Ngay 20103/2006 cua B¢ trLYCrng BTC

BANG CAN DOl

KI: ToAN

Quy 2 nam 2013

T{li ngay 30 tMng 6 nam 2013


BO'n vi tinh : VND
Mas6

.-----­
2. Tra trll'Q>c cho ngll'ai ban
132
-_.­
133
3. Phai thu noi bo ng ~n hc;tn
4. Phai thu theo ti~n do k~ hoc;tch hqp dong xay dl)'ng
134 +---­5. Cac khoan phai thu khac
135
V.03
--- ­ 6. Dl)' phong phai thu ng~n hc;tn kh6 doi (*)
139
-­
IV. Hang tan kho
140
1. Hang ton kho
V.04
141
2. Dl)' phong giam gia hang ton kho (*)
149
V. Tai san ng~n hilln khac
150
1. Chi phi tra trll'Q>c ng~!!hc;tn
151
2. Thu~ GTGT dll'qc khc1u tn)
152
3. Th u~ va cac khoan khac phai thu Nha nll'Q>c
154
V.05
4. Tai san ng~n hc;tn khac

- V.09_
2. Tai san c6 dinh thue tai chinh
224

S6 cu6i kY

s6 diu nam

4
101.990.520.690
1.390.194.227
1.390.194.227

5
85.089.143.745
4.947.456.01 2
4.947.456.012

-

-

.
26.887.895.824
13.418.731.627
15.584,788.084

-

-

-

-

-

85.092.498.025
66.709.190.429
-_.
90.843.859.613
(24.134.669.184)

82.185.003.070
68.652.698.611
89.953.332.340
(21 .300.633.729)

-

-

.

~

a

0­

Page 1

.
- Nguyen gia
-­
- Gia trj hao man lay ke (*)
3. Tai san e6 dinh va hinh
- Nguyen gia
- Gia tri hao man lay ke (*)
4. Chi phi xay dl,J'ng CO' ban da dang
_ ilL B§t dQng san diu tlP
.
- Nguyen gia
- Gia tri hao man lay ke (*)
IV. Cac khoan d~u tlP tai chin~ dai h~n
1. £)au tU' vao eong ty con
2. £)au tU' vao eong ty lien ket lien doanh
3. £)au tU' dai h~n khae
4. 01,1' phOng giam gia dau tU' tai ehinh dai h~n(*)
V. Tai san dai h~n khac
1. Chi phi tra trU'0'e dai h~n
2. Tai san thue thu nh~p hoan I~i
3. Tai san dai h~n khae
Tang cQng tai san (270 =100 + 200)

225
226
227
228
229
230
240

5. Thue thu nh~p hoan I~i phai tra
6. 01,1' phang trQ' e~p mat vi~e lam
7. 0l,J' phOng phai tra dai h~n
B. Van chu sa hCPu (400 =410 + 430)
L Van chu sa h(fu
1. V6n dau tU' eua ehu sa hifu
2. Th~ng dU' v6n co phan

300
310
311
312
313
314
315
316
317
318
319
320
323
330
331
332
333
334
335
336
337
400

226.240.674 .030
(4.213.167.364)

-

_. ­

-

-

828.295.831
828.295.831
407.676.414.478

883.348.760
883.348.760

.

V.13

V.14
V.21

V.15

V.16
V.17


V.22
(*)
..­

390.185.002.241

251.555.792.070
100.935.911 .551
47.942.659.1 78
11.770.474.884
33.307.452.508
2.007.314.469
512.357.269
2.954.092.767
-

-

V.19

.

20.017.912.999
130.601.967.520

-

-

-

421
430
432
433
440

5. Ch€mh lech d~lnh gia I~i tai san
6. Chenh lech ti gia hoi doai
7. Quy dau tLl' phat tri~m
8. Quy dl,J' phOng tai chinh
9. Quy khac thu¢c von ch u sa hCru
10. Lqi nhu~n sau thu ~ chU'a phan phoi
11. Ngu6n von dau tU' xay dl,J'ng cO' ban
II. Ngu6n kinh phi va quy khac
2. Ngu6n kinh phi
3. Ngu6n kinh phi da hlnh thanh T8CB
1.
.
' "
,.
Tong cQng nguon.von (440 =300 + 400)
..

p

t------.
3.601 .974. 134
624.928.244

15.650.273.030

-

ngay 15 thang 7 nam 2013


DO'n vi : Ca NGTY CP cO' KHi • DII;N LlJ GIA
Dia chi : 70 L{jl Gia, P15, Q1 1, TPHCM

MllU s6 B02a - DN
Ban himh thea 08 s6 15/2006/08-BTC ngay
20/03/2006 eua BO trlfang BTC

BAo cAo KET QUA HO~T DQNG KINH DOANH

Quy 2 nam2013

T
7.587.246.689

13.063.858.666

13.836.436.845

VI.26

3.868.360

125.355.217

8.880.820

140.755.623

VI.28

8.731.846.119

1.106.934.624

11 .533.046.735

2.116.175.518

1.228.645.976

687.206.396


-

10. LQ'i n hu~n thuan tLP ho~t dQng kinh doanh [30 = 20+(21·22)·

_ ._ .

30

I

R4+,25)]
11 . Thu nh'i;3p khac
12. Chi ph i khac

I 31
32

294.461.0351

-I

1.756.701.210

13. LO'i nhui;3n khac ( 40 = 31 - 32)

1 40

(254.461 .035)1

70.000.0001


41 .272.714 .247

VI.27

-- 21

7. Chi phi tai chinh

Nam nay

20

6. Doanh thu hOc;lt d¢ng tai chinh

19. Chi phi quan Iy d~anh

min

2 I 3
011 VI.25
02
10 1- ­

1. Doanh thu ban hang va cung e~p dich Vl,J
3. Doanh thu thu~n v~ ban hang va cung c~p dich

't
Quy 2
Luy k~ nam


~ --1--(5-.4-2-3.-32-9.-52-5-)~­ -3-.4-86-.3-22­.0-5-4 -t--(­
4.-30-8-.79- 3-.7­78-i)f-­ - 4-.7-36-.5-7-2.-'­
59-5 I
1

70

(655)

421

(520)

572

K~ toan trll'ang

- -~

"
~'J{~A---/

JJl. 7fM~ f(JWifl lJ

~
, (J

:tl4



(6.680.815.085)

5. Tien chi nQP thue thu nh~p doanh nghi$p

5

-

(216.831.658)

01

6. Tien thu kh ac tCf hO

Vl,J

va doanh thu khac

2. Tien chi tra cho ngU'ai cung cap hang h6a va dich

Vl,J

LlJ'U chuy~n tli ~n thucln tw hOCilt dQng kinh doanh

5. Tien chi d~u tU' g6p von vao dan vi khac

25

-

6. Tien thu hOi d~u tU' g6p von vao dan vi khac

26

-

7. Tien thu lai cho vay, co t(Pc va IO'i nhu~n dU'O'c chia

27

8.880.820

nO' cGa dan vi khac

-

.

III. LlJ'u chuy~n ti~n tw hOCilt dQng tai chinh

sa

1. Tien thu tll' phat hanh co phieu, nh~n von g6p cua chu
hCru
2. Tien chi tra von g6p cho cac chu
hCru , mua l
1- Ky k~ toan nam (b~t dau tCr ngay 01/01/2013 k~t thUc vao ngay 31/12/2013
2- £)O'n vi ti~n te SLr dl,lng trong k~ toan: d6ng ti~n Viet Nam (VND)
III· CHuAN MV'C vA CHt: DO Ka: ToAN Ap DVNG
1- Ch~ do k~ toan: ap dl,lng theo O£) 15/2006/0£)/2006 ngay 20/3/2006 clla BO tai chanh
2- Tuy€m bo v~ viec tuan thll Chuan ml,l'c k~ toan va Ch~ do k~ toan VN
3- Hinh thLYC k~ toan ap dl,lng : K~ toan tr€m may vi tinh
IV· cAc CHiNH SACH Kt: ToAN Ap DVNG
1· Nguyen tae ghi nh~n eae khoan ti~n va eae khoan tU'O'ng dU'O'ng ti~n.
- Nguyen t~c xac dinh cac khoan tU'O'ng dU'O'ng ti~n;
- Nguyen t~c va PhU'O'ng phap chuylln d6i cac d6ng ti~n khac ra d6ng ti~n SLr dl,lng trong k~ toano
2· Nguyen tae ghi nh~n hang tOn kho
- Nguyen t~c ghi nh~n hang t6n kho: gia goc
- PhU'O'ng phap tinh gia trj hang t6n kho: binh quan gia quy~n
- PhU'O'ng phap hc;:lch toan hang t6n kho: ke khai thU'cYng xuyen
- PhU'O'ng phap I~p dl,l' phOng giam gia hang t6n kho:
3· Nguyen tae ghi nh~n va khAu hao TSCD
- Nguyen t~c ghi nh~n TSC£) (hCru hinh, vo hinh, thue tai chinh)
- PhU'O'ng phap kh~u hao TSC£) (hCru hinh, vo hinh, thue tai chinh): dU'cYng th~ng
4· Nguyen tae ghi nh~n va khAu hao bAt dQng san dau.tU'
- Nguyen t~c ghi nh~n bflt dong san dau tU'
- PhU'O'ng phap kh~u hao b~t d¢ng san dau tU'
5· Nguyen tac ghi nh~n eae khoan dau tU' tai ehinh :
• Cac khoan dau tU' vao cong ty con, c6ng ty lien k~t, von gop vao cO' sa kinh doanh d6ng killm soat
• Cac khoan dau tU' chLYng khoan ngan hc;:ln

- Cac khoan dau tU' ngan hc;:ln, dai hc;:ln khac

- PhU'O'ng phap I~p dl,l' ph6ng giam gia dau tU' ng~n hc;:ln, dai hc;:ln

6· Nguyen tae ghi nh~n va van h6a eae khoan ehi phi di vay :

12· Nguyen tac va phl1O'ng phap ghi

nh~n

chi phi tai chinh

13· Nguyen tiic va phl1O'ng phap ghi nh~n chi phi thu6 thu nh~p doanh nghi~p hi~n hanh, chi phi thu6 thu nh~p doanh
nghi,p hoan I~i
14· Cae nghi,p vI:! dlf phong rui ro h6i doai

15· Cae nguyen tac va ph l1O'ng phap k6 toan khac.

V. THONG TIN eO SUNG CHO cAc KHOAN MVC TRiNH BAy TRONG BANG CAN £)01 K~ ToAN
01 · Ti6n

Cu6i

- Ti~n m~t
- Tiem gl1i ngan hang

kY

ElO'n vi tinh : VND
Diu nam

32.597.073
1.357.597.154

5.377.954
4.941 .733.361

3.667.815.084
(2.536.884.211 )
30.143.450.584

- Phai thu eua khaeh hang
- Tra trU'cYe eho ngU'cYi ban
- Phai thu khae
- 01,1' phong phai thu kh6 doi

CQng

04- Hang tim kho
- Hang mua dang di dU'cYng

Cu6i
Page 2

kY

9.000.000

17.732.687.965
7.069.711 .218
5.456.601 .144
(2.536.884.211 )
27.731.116.116
Di u nam


v~t


51 .978.504.347

- Nguyen lieu,

lieu

- C6ng Cl,l, dl,lng Cl,l
- Chi phi SX, KD deY dang
- Thanh pham

- Hang h6a kho ban thue
- Hang h6a b~t dOng san
CQng gia gOc hang tOn kho
* Gia trj ghi 56 hang ton kho dung dll the chap, cam co dam bao cac khoan nO' phai tra :
* Gia tr j hoan nh~p dl,l' ph6ng giam gia hang ton kho trong nam :
* Cac trll'

::;

CuOi

-\

CQng
07- Phili thu dili han
. khac
o

CuOi

kY

E>Au nam

Ky quy, ky wac dai h

TK 2116

N_g~yen

gia TSC£) hlPU hinh
So dll' dau nam

39.900.677.209

45.440.014.613

3.545.887.580

81 .089.524

15.600.000

874.927.273

- Mua trong nam

985.663.414

890.527.273

·
·

- Dau tll' XDCB hoan thanh


15.408.638.390

2.224.065.494

667.649.796

34.632.003

21.300.633.729

471 .169.782

2.131 .822.088

171 .313.806

54.961 .681

5.068.098

2.834.335.455

Gia tr! hao man iuy k~
So dll' dau nam
o

Khau hao trong nam

·

722.611.477

39.700.101

24.134.969.184

- T
PhuO'ng ti~n

thi~tbi

v~n tai, truylln

TSCf) hii'u hinh
khac

T6ng
cong

TSCf) vo
hinh

I

Nguyen gia TSCD thue tai ehinh

·
·
·
·
·
·
·

s6 dU' dflu nam
- Thue tai chinh trong nam
- Mua l<;Ii TSCE> thue tai chinh

·

- Mua l<;Ii TSCE> thue TC (gia trj c

._... ­

-

- Giam khac
s6 dU' cu6i nam

-

-

-

-

-

·

Gia tr! eon I,i eLla TSCD thue til
- T
- Kh~u hao trong nam
- Thanh Iy, nhU'O'ng ban

- Giam khac


-

·
-


I

650.534.574
-

-.

-I

7.466.583.224

68.749.988

-

7.535.333.212

-

Trong do (NhC/'n cong trlnh I&n) :
+ C6nfl trinh: CaD

90.193.350

--

- Tang khac


I - Tc;ti ngay cu oi nam
- Thuy~t minh s6 Ii~u

4.750.002

,. 85.443.348

r­

6c CC-TM-OV LUG/A CO

12. r ang, gl am at ong san

-

u tll':

s6

Khofm m1,lC

-

·

- Nha

01

· Nha va quyen SlY dl,mg d~t

226.240.674.030

- 226.240.674.030

- CO' sa hc;t tang
Gia trj hao mon luy k~

.

-

-

4.213.167.364

2.262.406.794

6.475.574.158

- QuyE§ n SlY dl,lng d~t + nhi!

Diu nam

- 8au tU' co phieu

~~-------------------------------------------------

• 8au tU' trai phieu
-

T

.AI

£) ~IU tU' tin phieu, ky phieu

- Cho vay dai hc;tn

~-----------

- 8au tU' dai h
Page 5

kY

DAu nam

il.


30.529.659.178
17.413.000.000
47.942.659.178

- Yay ngan hc;ln
- NO' dai hc;ln dfin hc;ln tra
CQng

...

12.556.676.673
15.711.178.688
28.267.855.361

16- Thu~ va cae khofm phai nQp nha nwac
Cu6i kY
426.475.547
- Thue gia trj gia tang
- Thue tieu thl,l d~e biEi!t
- Thue xuat, nh~p khau



- Chi phi phai Ira khae

2.954.092.767
3.466.450.036

18· Cae khoan phai tra, phai nQp ng~n hfn khac
- Tai san thl1a eha giai quyet
- Kinh phi eong doan
- Sao hiem xa h¢i
- Sao hiem y te
- Sao hiem that nghi$p
- Phai tra ve e6 ph~n h6a
- Nh~n ky guy, ky CU'O'e ngtm h
- Vay adi tU'C1ng kMc
- Trai phitJu phat hanh
b- NO' dai hc;ln
+ Ph' Mo trj can h(J
+ Uii vay dei h~n Cty CII

6.894.374.575
49.962.000.000

140.277.967.520
73.745.592.945
8.204.374.575
58.328.000.000

20.017.912.999

16.763.533.309

3.077. 784.863

3.077.784.863
8.957.396.402

14.113.042.962
Page 6

Dau nam


2.827.085.174


-

Tren 5 nam

21· rai san thu6 thu n h~p hoan I~i va thu~ thu nh~p hoan
a- rai san thu4! thu nhi;lp ho~m l

2

I

_.s6 duo diu nam truoa c

Th~ng dU' von
CP

Von dau tU'
eua CSH

V6n khae ella
CSH

3

lQ'i nhu~n ehU'a
phtm ph6i

C/l ty gia
hOi doai

COng

6

7



- Phan phOi IO'i nhu
156.286.993.808
156.286.993.808


-

-.----. • ..
~

- Tang von trong nam nay

--­

1--

- lai trong nam nay
• Trich I~p cac quy nam nay
• Tang khac
- lai g6p von lien doanh phai
n¢p
• la trong nam nay

­

·

-- - ~ -

(4.308.793.778)


• Giam khac

·

- -­

S6 dll' cuoi nam nay

-

b· Chi ti~t vOn dAu tlP cua chu

82.835.610.000 53.407.837.000 15.650.273.030

sa hi:Pu

CuOi

kY

- 151.893.720.030
Elclu nam

• Von g6p cua Nha nU'&c

82.835.610.000
82.835.610.000

• Von g6p cua cac dOi tU'Q'ng khac
CQng

+ c6 ftk oa cong b6 fren
+ c6 ftk oa cong b6 fran
(J.

c6 phi~u fhuang
c6 phi6u U'U oai

• Co hic cua co phieu U'u dai luy ke chU'a dU'Q'c ghi nh~n
Cd phieu

CuOi

kY

Eliu nam

- So IU'O'ng co phieu dU'Q'c phep phat Mnh
- So 1U'c;>'ng CP da dU'O'c phat Mnh va g6p von day du
+ c6 phi~u fhuang

+ c6 phi6u U'U oai

• So IU'O'ng co phi~u dU'O'c mua IGli
_ _+ c6 phi6u fhlf&ng
+ c6 phi6u U'U oai

8.283.561
8.283.561

• So 1U'Q'ng co phieu dang lU'u hanh


- - -- -- -- - - - - - --

g. Thu nh~p va chi phi, Iii ho{fc 10 dfl'O'C h~ch toan trf!'C
.c

--

?

,

23· Ngu6n kinh phi

Cubi kY

£lau nam

Cubi kY

£lau nam

- Nguon kinh phi dU'Q'e cap trong nam
- Chi Sl,l' nghi$p
- Nguon kinh phi con l
.
aI Mua tai san bflng each nh~n cac khoan nc;r lien quan trl,J'c
ti~p ho~c thong qua nghiep Vl,l cho thue TC
- Mua ON thong.9ua pMt Mnh Co p:..:.:~u
hi.=.::::..--_ _ _ _ _ _ _ _ _ _ __ _ __ _ _ _ _ __ _ _ _ _ _ _ __
- Chuyen nc;r thanh vOn chu sa hfru
bl Mua va thanh 15' c6ng ty con ho~c dO'n vi kinh doanh khac
ky bao cao
- Tong gia tr! mua ho~c thanh 15'; .__..._ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __
Page 10


· Phan gia lrj mua ho~c thanh 19 dU'Q'c thanh loan bcllng ti~n
va cac khoan IU'O'ng QuO'ng ti~n;

ti~n ya cac khoan luang QU'O'ng ti~n Ihl,l'c co trong

cong Iy con ho~c dan vi kinh doanh khac dU'O'c mua ho~c

thanh 19;

· Phan gia Iri tai san (t6ng hO'p theo lung 10
Quytn.p
400
410
411
412
413
414
415
416
417-418-323
420 ­
421
430
432
433
440

I. Tili san ng~n h~n
1. Tien va cac khoan tU'O'ng dU'O'ng tien
2.Cac khoan dau tU' tai chinh ngan h
9. Chi phi quan Iy doanh nghi$p
10 LQ'i nhu$n thu~n tlf hO