CONG TY CO PHAN SADICO CAN THO' BAO CAO TAI CHINH DA DUVC KIEM TOAN Cho nem tai chinh ket thik ngay 31 thang 12 nâm 2011

Transcription

1 CONG TY CO PHAN SADICO CAN THO' BAO CAO TAI CHINH DA DUVC KIEM TOAN Cho nem tai chinh ket thik ngay 31 thang 12 nâm 2011

2 RC LUG Trang BA O CAO WA BAN TO NG GI A M D6C 1-2 BA O CA O KIEM TO A N 3-4 BA NG CA N D6I Kr TOA N 5-6 BA O CAO K ET QUA HOAT B O NG KINH DOANH 7 BA O CA O LW CHUYEN TI E N TE 8 THUY ET MINH B A O CA O TA I CH INN CA C PH U LU C 19-24

3 CLING TY CO PHAN SADICO CAN THO' 366E CMT8, phtfdng Bui Hau Nghia, quan Binh Thiiy, thanh pho Chn Thd Cho nam tai chinh kat auk ngay 31 thang 12 nam 2011 BAO CAO CUA BAN TONG GIAM 06C Ban Tung Giam d6c Cling ty CO phan Sadico Chn Tha trinh bay bao cao nay cong bao cao tai chinh da &Tic kiem loan cho nam tai chinh kat thic ngay 31/12/2011. Dang ky kinh doanh, hinh thirc ser hi:ru yen Cling ty ca phhn Sadico Chn Tho duct thanh lap theo giay chirrig nhhn Bang ky kinh doanh Ihn dau so ngby 27/06/2007. Tinh d6n the:el diem lap bao cao nay, gihy phep kinh doanh da duvc thay doi Ihn thir 3. SO clang ky kinh doanh Ihn thi n 3 la: Hinh th0,c s6 hcru yen; Cling ty co phhn Tru sa hoat thing Tru sa Cling ty dht tai s6 366E CMT8, phikeng BUi H0'u NghTa, quan Binh Thiiy, thanh ph6 Can Thu Hei dong quan tri Ong Nguyen Phi Tho - Ong Le Ngoc Anh - Ong Nguyen Van CudYng - Ong Liru Van Kinh - Ong Pham Manh Thu,Org Ban 1Ong Giam dec va Ke toan taking Ong Nguyen Phi', Tho Ong Nguyen Van Cuing -13a Ducyng Thi Quynh Giao Chi) tich PhO ChU tich Thanh vien Thanh vien Thanh vien Tang giam dac Phi Tang Giam doc Ke toan tru'dng Hoat thing chinh cua cong ty trong nam 2011 San xuat v6 bao dung xi mäng Ket qua hoat Ong kinh doanh Tinh hinh tai chinh tai ngay 31 thang 12 nam 2011 cong nhu, ket qua hoat do, ng kinh doanh cho nam tai chinh kat thoc cong ngay coa cong ty du,oc trinh bay & bao cao tai chinh dinh kern (Kr trang 05 den trang 24 ). Sir kien sau ngay ket thiic nién de? Ban Tong Gam d6c khhng dinh rang, bat ky su kien quan trong nao khac phat sinh sau ngay kat th0c ky bao cao ma can phai dieu chinh s6 lieu dia bao cao tai chinh thi da cluac diau chinh hohc phai can trinh bay tran thuyat minh bao cao thi chinh thi dä duvc trinh bay trail thuyet minh bao cao tai chinh. Kiem toan di:3c 14 Cling ty TNHH Kiem toan M9 (AA) &roc chi dinh kiern toan bao ca p tai chinh cho nam ket thilc ngay 31 thang 12 ohm Trach nhiem ctia Ban TOng Gam dec Ban Tang Giam den CO trach nhiom lap bao cao tai chinh dam bao phan anh trung thuc va hap ly tinh hinh tai chinh cling nhu, kat qua boat citing kinh doanh, tinh hinh luu chuyen tien to cia cong ty cho Warn tai chinh ket theic ngay 31 thang 12 nam 2011 Van cac khia canh trong yeu va theo clang cac chuhn muc, cac the (16 ke toan &roc chap nhan va cac quy dinh co lien quan tai Viet Nam. De Ihp bao cao tai chinh nay, Ban Gam d6c &roc yau chu: -1.4a chon cac chinh säch ke toan phu hap va ap dung nhat quan cac chinh sach do; - Th c hian cac xet Joan va L.POc tinh met cach haply va than trong;

4 CONG TY CO PHAN SADICO CAN THO' 366E CMT8, phaang Bei Hau Nghia, quan Binh They, thanh ph6 CEn Thd Cho nam tai chinh ket thec ngay 31 thang 12 nam Neu ro cac nguyen tac ke loan thich hap c6 &vac tuan thit hay khang, c6 nhcvng ap dung sai rach tang yeu can &rot cong be va giai thich trong thuyot minh bac) cao tai chinh hay kh6ng; - Lap Bao cao tai chinh b.& ca so boat do, ng lien tuc. Ban TOng Gam doc COng ty cam Ot rang da tu5n the cac yeu cau nee trên trong vi5c lap Bão cao tai chinh nay. Tong Giern cl6c Nguyen Phi' Tho Can Thd, ngay 29 thang 02 nam

5 American Auditing S6: GAO cao ToAN %ft BAO ca0 TAI CI-HNH COP. CONG TY CO SADICO CAN THO' CI-10 NAM TAI CHINH KET TI-luc VA.0 NOAY 31 THANG 12 NAM 2011 Kinh Quy Co clang, Hei dung guar: tri va Ban tong giarn clot Cong ty cc pain Sad= CAn Thu Chimg toi da tien hanh kiem toan Bao cao tai chinh gem : Bang can dal ke toan tai ngay 31 thang 12 nam 2011, Bac) cao kat qua host ding kinh doanh, Bac, cao Irvu chuyen tien to va Thuyet minh bao cao tai chinh cho nam tai chinh ket thuc vao nohy 31 tang 12 nam 2011 dirac lap ngay 29 thing 02 nam 2012 va duvc trinh bay tic trang 05 den trang 24. Trach nhiem am Ban T6ny Gam dec dei Bac) cao Lai chinh Ban TOng Gam doc Una ty chit, trach nhlêrr, Ifflp va tinh bay trung thirc va hap ly bao cao tai chinh ctia COng ty theo Chuan mtrc ke loan, Che dp ke toan doanh nghiep Viet Nam va cac quy dinh phap ly co lien quan tai Viet Nam. Trach nhiem nay bao gem: thiet ke, thvc hien va duy tri he thong kiem scat not be lien quan tai viec lap va trinh bay bao cao tai chinh khong co cac sai sot trong yeu do gian Ian hoac nham lan; chon Itya va Op dung cac chinh sack ke toan thich hop; va thtyc hien cac t yac tinh ke toan hgp ly dei vai tiing truing hap. Trach nhiem cua Kiem toan vien Trach nhiem cua chiing t6i la diya ra 9 kien ye Br:to cao tai chinh dg,a tr6n k6t qua c ga cuoc kiem toan. Chting toi d5 tier, hanh kiem toan theo cac Chuan myc Kiem toan Viet Nam. Cac chuan mu.c nay yeu cau chimg t6i phai tuan thu cac quy tic da6dirc nghe nghiep, phai lap ke hoach va thvc hien cong viec kiem toan de dot diroc sg, darn bao hop 19 rang BOo cao tai chinh cua COng ty khong con chira dung cac sai slit trong yeu ma chipa dirge phat hien ra. COng viec kiem toan bao g6m thvc hien cac the, tue nham thu thap day di, cac bang chi:mg kiem toan thich hop ye cac se lieu va cac thuyet minh tren bao car:, tai chinh. Cac thu tic kiem taan duvc Ilya chon Oa trail xet doan chuyen men ccia kiem loan vier' ye rui ro co sai sot trong yet, trong bao cao tai chinh do gian Ian hay nham Ian. Khi thirc hien dinh gia cac rui ro nay, kiem toan vien d5 xem xet he thong kiem soat nei be ccia COng ty lien quan den viec lap va trinh bay bao cao tai chinh met cach trung thc pc, hap ly nham thiet ke cac thu tuc kiem toan phu hap vai tinh hinh thirc te, tuy nhien khong nham muc dich dtra ra 9 kien ye Neu qua ctia he thong kiem scat nei be coa don vi. Viec kiem loan cong bao gem viec dinh gib cac chinh sach ke toan da duac ap dung va tinh hap ly cua cac LEST tinh quan two cija Ban &am dec cong ntity dinh gia viec trinh bay tong the bao cao tai chinh. ChUng t6i tin twang rang cac bang chimg kiem toan ma chang t6i da thu thap cluac la day di., va thich hap de lam co's& cho chung t6i &pa ray kien kiem toan. kien ceia Kiem than vien Theo 9 kien cua chong toi,bao cao tai chinh kom theo d5 phan anh trung thu,c va hap ly, Van cac khia canh trong yeu tinh hinh tai chinh ctia Cong ty C O phan SAdico Can Tha tai ngay 31/12/2011, cong nhu, ket quâ sin xuet, kinh doanh va tinh hinh It yu chuyen tie') te cho nam tai chinh kat thoc cong ngay, hap vai cac Chuan rturc Ice loan, Che de ke toan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan. 3 AA AA- gt : ALI \11111q:.4A - Cintg i, Kiern Toan Kit:int loan. Wel/site: C omuhin g..ace, nu nin g. Fin.in g e. TaNatinn Ins l's1111l Mall: SOUS, ;11:. I inadhunit-r and Training. St.. 3 fit at ill' WI A 71- fa 141.1:1. Tu srnt. Tai chinh. Thue. Ngan hang. Dau Itf, Quart Iri. Phan mein. Tuyen ty.)( intooraa.coni.vn Tel: Hotline:

6 ` le VAN TkANH T6ng Gam cloc Kiem toan vien Viet Nam Chilvng chi KTV so 0357/KTV NGUYEN PHLYO'NG LAN ANH Gam citic Kiem toan vien WO Nam ChErng chi KTV so 0673/KTV American Auditing (AA) thanh lap tai Viet Nam nam 2001 dirgc chap thuan kiem toan, xic dinh gia tri doanh nghiap cho cae to chirc phat hanh, to chec niem y6t, t6 chile tin dung, t6 chirc kinh doanh chimg khoan, tong COng ty nha were, tap doin nix& ngoai...theo Quyet dinh s6 1938/QD-BTC dm BO Tai chinh Viet Nam, Quyat Binh se 1078/QD-UBCK cilia Hy ban Chung khoin Nha nuoc Viet Nam va Quyet djnh so 16227NACPA cam Hei kiarn toan vien Viat Nam.

7 CONG TY CO PHAN SADICO CAN THO' 366E CMT8, phut:mg B0i Hitu Nghia, quan Binh Th0y, thanh ph6" Can Thd BAO CAO TAI CHINH Cho na'm tai chinh kgt thlic ngay 31 thang 12 Warn 2011 TAI SAN BANG CAN DOI KE TOAN Ma s5 Thuyet minh S5 cuoi nam f)dn vi trên VND SO" dau nam TAI SAN NGAN HAN Tien & cac khoan ttrdng duting tin Tien 111 V Cac khoan tutrng du'dng tin Cac khohn 5au ttf tai chinh ngan han 120 Cac khohn phial thu ngan han Phai thu cua khach hang 131 V Tra tnidc cho ngutti ban 132 V Cac khoan phai thu khac 135 V Du phang cac khohn phhi thu kho doi (*) 139 Hang ton kho Hang tan kho 141 V DV phang giam già hang fen kho (*) 149 ( ) Tai san ngan han khac Chi phi tra Ulf& ng5n han 151 V Thug GTGT clurdc khau trif 152 V Thug va cac khoan khac phai thu Nha nubt Tai san ng5n han khac 158 V TAI SAN DAI HAN Cac khoan phhi thu dai han Tai san co dinh TSCD hifu hinh 221 V Nguyen gia Gia tri hao man 10y kg (*) 223 ( ) ( ) TSCD thug tai chinh 224 TSCD ve hinh 227 V Chi phi Ay thing cd ban da dang 230 V Bat Ong san dau tii 240 Nguyen gia 241 Gia tri hao man lay kg (*) 242 Cac khohn d'au tu'tai chinh dai han 250 V D'au ttf vac) ding ty con 251 D'au tv vac) ding ty lien ket, lien doanh fiau to dai han khac Du' phang giam gia crau of tai chinh dai han (*) 259 Tai san dai han khac 260 V TONG ONG TAI SAN "Cac thuyet minh dinh kern 16 mot phan kh6ng th6 tách raj cua bão caotâi chinh" 5

8 CONG TY CO PHAN SADICO CAN THO' 366E CMT8, phudng Bei Het Nghia, qu5n Binh ThOy, thanh phis Can Thd BAO CAO TAI CHINH Cho narn Lai chinh ket thilc ngay 31 thang 12 narn 2011 NGUON VON BANG CAN DOI KE TOAN Ma Thuyet so minh Ddn vi ben VND So cuoi nám Stidfiu nam NO' PHAI TRA Nd ngan han Vay va nd ng5n han 311 V Phai tra cho ngudi ban 312 V Ngudi mua tra ben trudc 313 V Thug va cac khoan phai flop Nha nudc 314 V Phai tra ding nhan vien Chi phi phai tra 316 V Phai tra nei be Cac khoan phai tra, phai nep ng5n hpn khac 319 V DU phong phai tra ngan h5n Quy khen thudng, phik!di Nd dal han Phai tra dai han khac Vay va nd dai han 334 V Di.f phang trd cap mat viec lam VON CHD SO' HUD Win chu so Wu 410 V Van Tau ti cua chii sd hifu Th5ng du van co pq n 412 ( ) ( ) Chenh lech t9 gia ha do& Quji dau tu" Oat trgn Qu9 du: pheng tai chinh Qu9 khac thuec vein chi, se1 heiu Ldi nhu5n chua phan phei Ngan kinh phi va quji khac TONG CONG NGUON VON CAC CHI TIED NGOAI BANG CDKT Ma Thuyet so minh SeicuOinam $6 &Au näm Nd khe doe c15 xi..r Ngoai to cac Ioai USD ;%-"Nt",_116*-9-06t ,00 +EURO /.) -27,450,0p, 2.832,00 ThCoZy th. s /ctur-t- Du'dng Thi Quimh Giao KE toan traiing "Cac thuyet minh dinh kern le mot phen khong the tech rat cua be ceo ter chinh" 6

9 CONG TY CO PHAN SADICO CAN THCY 366E CMT8, phaing 1301 HUu Nghia, quan Binh ThOy, thanh ph5 Can ThcS BAO CAO TAI CHINH Cho narn tai chinh ket thoc ngay 31 thang 12 narn 2011 KET QUA HOAT DONG KINH DOANH Närn 2011 Ddn vi tin VND CHI TIED ma SO THUYE* MINH Nam nay Nam trutc 1. Tang doanh thu 01 VI Cac khoian giam trif Doanh thu thuan ye ban hang va cung cap dich vu(10 = 01-02) 10 VI Già v5n hang ban 11 VI L5i nhuan g5p ve ban hang va cung cap dich vu(20 = 10-11) Doanh thu hoat Ong Lai chinh 21 VI Chi phi tai chinh 22 VI Trong do : Chi phi läi vay Chi phi ban hang Chi phi quan IY doanh nghiep t 10. Ldi nhu5n than tif hoat clong kinh doanh [30 = 20 + (21-22) - ( )] Thu nhap khac Chi phi khac L5i nhuan khac (40 = 31-32) Tong I5i nhuan ke toan tagic thue (50 = ) Chi phi Thue TNDN hien hanh 51 VI Chi phi Thue TNDN hoan lai 52 Lcii nhuan sau thus thu nh5p doanh nghiep (60 = ) Lai cd ban tren co phieu (*) , \\, \.9 Du'dng Thi Quynh Giao Ke toan truong Nguyen Pile Tho T6ng Giam Dific "Cào thuyet minh Binh kern 16 mot bc5 phon kheng tách rai cria bão cáo tai chinh" 7

10 CONG TY CO PHAN SADICO CAN THO' 366E CMT8, phiging BUi HCfu Nghia, quan Binh Th6y, thanh ph6 C5n Thd BAO CAO TAI CHINH Cho nam tai chinh thac ngay 31 thang 12 nárn 2011 CHI TIED I - Ldu chuyen tien tie hoot Ong sari xuat, kinh doanh BAO CAO LUIJ CHUYEN TIEN TE ( Theo phddng phap truc ti6p) MA T so M NAM NAY Ddn vi tien te: VND NAM TRU& 1 Tien thu ban hang, cung cap dich vu va doanh th Tien chi tra cho nha cung cap hang h6a va dich 02 ( ) ( ) 3 Tien chi tra cho ngu'di lao Ong 03 ( ) ( ) 4 Tien chi tra lei vay 04 ( ) ( ) 5 Tien chi nep thue thu nhap doanh nghiep 05 ( ) ( ) 6 Tien thu khac tilt hoat deng kinh doanh Tien chi khac cho hoat deng kinh doanh 07 ( ) ( ) Lu'u chuyen Wen than tie hoot do, ng kinh doanh II- Lu'u chuyen Lien than td hoot dong dau tu' 1 Tfén chi de mua s5m, x'ay dting TSCD va cac 21 ( ) ( ) 2 Tien thu tilt thanh ly, nhuong ban TSCD va cac TSI Tien chi cho vay, mua cac tong cu nd cilia ddn vi 23 ( ) 4 Tien thu hei cho vay, ban lai cac cung cu nd c6a Tien chi nu tu gop von vac) thin vi khac 25-6 Tien thu hei deu tu gop van vac) cldn vi khac Tien thu I5i cho vay, co" hitt va Idi nhuan ditdc Lu'u chuyen tien than tilt hoot Ong nu td III Lau chuyen Lien td hoot thing tai chinh Tien thu tilt phat hanh c6 phieu, nhan gop von 1 cilia chili sd hcfu 31 Tien chi tra vein gop cho cac chili sd hcfu, mua lai 2 co phieu da phat hanh 3 Tien vay ng5n han, dai han nhan difc.lc 4 Tien chi tra nd g6c vay 5 Tien chi tra nd thue tai chinh 6 C6 tilt Idi nhuan cra tra cho chili sd Lu'u chuyen tien than tie hoot Ong tai chinh Lu'u chuyen tien than trong ky Tien va tucing du'ong tien Tau ky Anh huong cilia thay d6i ty gia hoi doai guy d6i ngoai Tien ton cud' ky ( ) ( ) 40 ( ) 50 ( ) :;,,-;"0147.ōi Cec thuyét minh Binh kern le mot b.6 phén kheing tech a!ii C* tai chph,\ diinityagwi544). S ANC se CAN 1H( ( ) ( ) ( ) närn 2012 Duling Thi Quirnh Giao Ke toan tru'ong Nguyen Phil Tho TOng Ohm DOc

11 CONG TY CO PHAN SADICO CAN THO Dia chi: 366E CMT8, phtrerng Bui Hau Nghia, quail Binh Thay, thanh ph6 Can Thu BAO CÂO TAI CHINH Cho nam tai chinh ket that ngay 31 thing 12 nam 2011 THUYET MINH BAO C;k0 TAI CHINH I. DAC DIEM HOAT DONG CUA CONG TY Hinh thfrc sti. him von : COng ty ce phan. Linh vac kinh doanh : San xuat 3. Nginh nghe kinh doanh : Nganh nghe kinh doanh chinh caa tong ty trong nam IA san xuat bao xi mang. II. NAM TAI CHINH, DON VI TIEN TE SUMAC TRONG KE TOAN Nam tai chinh Nam tai chinh caa COng ty bat dau to ngdy 01 thang 01 va ket thitc vao ngay 31 thing 12 hang nam. Dan vi tien to sit' dung trong ke toan Don vi tien to sir dung trong ke toan IA D6ng V* Nam (VND). III. CHUAN MIX VA CHE DO KE TOAN AP DUNG Che da Ice toil] tip dung COng ty tip dung Che do Ke tan Doanh nghiep Viet Nam. Tuyen bt) ye viec titan thti chuan mire ke toan va the do ke toan Ban T6ng Giam dot dam bdo da tan thu day &I yeti eau caa cac Chan mac ke than va Che di) Ke toan Doanh nghiep Viet Nam hien hanh trong viec lap Bao ea() tai chinh. 3. Hinh thfrc ke toan tip dung COng ty sv dung hinh thirc Ice tan tren may vi tinh. IV. CAC CHINH SACH KE TOAN AP DUNG Ca ser lap Bao cat) tai chinh Bdo cdo tai chinh ducfc trinh bay theo nguyen tic gia gee. Tien va ttrcmg throng tien Tien va cac khodn tucmg ducrng tien bao gem tien mat, tien giri ngan hang, tien clang chuyen va cac khodn clau,tu ngan han co theri han thu hei hoc ciao han khong qua 3 that-1g ke tit ngay mua, de Bang chuyén doi thanh met luting tien xac Binh sung nhu khong co nhieu raj ro trong viec chuyén del 3. Hang ton kho Hang ten kho dirge xac dinh ten co ser gid g6c. Gia gee hang ten kho bao gem chi phi mua, chi phi the bién va cac chi phi lien quan true tiép khdc phat sinh de co &roc hang ten kho 6 dia diem va trang thai hien tai. Gia g6c hang ton kho throe tinh theo phucrng phdp binh quan gia quyen va ducyc hach town theo phuong phdp ke khai thuerng xuyen. Du phong giam gid hang, ten kho duoc ghi nhan khi gia gee len hon gid tri than co the dare hien chive. Gia tri than co the thuc hien dtruc la gid ban vac tinh cua hang ten kho trix chi phi tree tinh de ban thanh san pham va chi phi ink tinh can thiet cho viec tieu thu chung. 9

12 CONG TY CO PHAN SADICO CAN THO Dia chi: 366E CMT8, phunng Bni Him Nghia, quan Binh Thny, thanh ph g Can Tho BAO CAO TAI CHINH Cho nam tai chinh Ick thnc ngay 31 thang 12 nam 2011 THUYET MINH BAO CÀO TAI CHINH CAc khcoin phai thu thirong mai va phai thu khic Cdc khoan phat thu thucrng mai va cac khoin phdi thu lchac dugc ghi nhan theo h6a don, chirng tir. Du phong phai thu kho doi dugc lap can cir vac) tuai ng qua han thanh toan cua cac khodn ng hoac du kién mite ton that co the xay ra theo firong clan tai thong tu so 228/2009/TT-BTC ngay 07/12/2009. Nguyen tic ghi nhan va khan hao TSCD him hinh N/A vo hinh Nguyen tic ghi nhan TM san co dinh dugc the hien theo nguyen gid trirhao mon lay ke. Nguyen gia tat sin co dinh bao gom toan ba cac chi phi ma COng ty phdi bo ra de co dugc tai sin co dinh tinh den thi diem dua tat sin do vao trang that san sang sir dung. Cac chi phi phat sinh sau ghi nhan ban da.u,chi dugc ghi tang nguyen gid tat sin co dinh neu cac chi phi nay chac, chart lam tang lgi ich kinh to trong hrong lai do sir dung tat san do. Cac chi phi khong th6a man di git kin tren dugc ghi nhan la chi phi trong ky. Khi tat san co dinh dugc ban hay thanh ly, nguy gn gia va khau hao luy ke dugc x ga so va bat ky khoan lai to ilk) phat sinh do viec thanh ly deu dugc tinh vac, thu nhap hay chi phi trong ky. Khali hao TM sin co dinh dugc khau hao thco phuong phap duong thang dua tren theri gian dung trac tinh. SO nam khau hao cita cac loai tai sin co dinh nhu sau: Loai tat sin co dinh S6 nam Nha cira, vat kien trite 6-30 May moc va thiet bi 6-15 Phucmg tien van Mi., truyen din 6-10 Thiet bi, dung cu pan ly 5-10 Phan mem may tinh 8 Chi phi di vay Chi phi di vay dugc ghi nhan vao chi phi trong ky. TmOng hop chi phi di vay lien quan tic tiep den viec, din tu xay dung hoac sin xuat tai sin der dang can co mat thi gian dai (tren 12 thang) de co the dua vao sir dung theo muc dich dinh truck hoac ban thi chi phi di vay nay dugc von hoa. Doi v&i cac khodn von vay chung trong do co sir dung cho muc dich dau to xay dtmg hoac sin xuat tai sin d& dang thi chi phi di vay von hoa dugc xac dinh theo ty le von hoa doi voi chi phi lay ke binh quart gia quyen phât sinh cho viec dau tu xay dung co ban hoac sin xuat tai sin do. Ty le von hoa dugc tinh theo ty'lai suit binh quän gia quyen cua cac khoan vay chua tra trong ky, ngoai cac khodn vay Hang biet phut vu cho muc dich hinh thanh mat tat sin cu thg. DAti tic tai chinh Cac khodn dau to vao chimg khoan, cong ty con, d-1g ty lien ket vi co s& kinh doanh clang kiem sok dugc ghi nhan theo gia gac. Du phong giam gia chirng khoan dugc lap cho tirrig loai chimg khoan dugc mua bin trait thi truerng vi co gia thi truerng giam so vii gia dang hach town tren se) ke toan. Du phong ton that cho cac lchodn dau to tai chinh vao cac t6 chat kinh to khac dugc trich lap khi cac to chirc kinh to nay bi to voi muc trich lap tircrng img yni ty le von g6p cua C gng ty trong cac to chirc kinh to nay. 10

13 CONG TY CO PHAN SADICO CAN THO Dia chi: 366E CMT8, phuerng Bin Him Nghia, plan Binh ThUy, thanh pha Can Thu BAO CAO TAI CHINH Cho nam tat chinh ket thiic ngay 31 thing 12 nam 2011 THUYET MINH BAO 6_0 TAI CHNH Cic khoin phii tra thtarng mai va phai tra khic Cac khoan phai tra thuong mai va cac khodn phdi tra khac dtrgc ghi nhan theo haa don cluing tiro Chi phi phai tri Gam chi phi lai vay phdi tra cho vide sir dung khoan tien da vay va cac khoan trich truck theo the do Ice foam hien hanh gam: Trich truck chi phi sira chira lem tai san co dinh Trich truce chi phi tien Mang nghi phep cho nguat lao dang Trich truck chi phi cho thai gian ngimg san xuat, kinh doanh Cac khoki du. phong phai Quji bcio hien thiit nghiep Dugc trich lap theo lug bap hiem xa hai hien hanh. Ngutin von kinh doanh - qusi Nguan van kinh doanh cua Cong ty bao gam: Van &au to cua chn sc ham dtrgc ghi nhan theo so thuc to da dau to cna cac co clang. Thang du van co phan: chenh lech do ph& hanh co phieu cao hart menh gid. Van khac: hinh thanh do ba sung to kat qua hog clang kinh doanh, gia tri cac tai san dugc tang, bieu, tai tra va clanh gia lai tat sari. Cac guy dugc trich lap va sir dung theo Dieu le Cong ty va Nghi quyet Hai clang quart tri 12. Thue thu nh4p doanh nghiep Cong ty co nghia vu nap thud thu nhap doanh nghiep veri thud suit 25% tren thu nhap chiu thud. Chi phi thud thu nhap doanh nghiep trong Icy bao gam thud thu nhap hien hanh va thud thu nhap hoan lai. ThuS thu nhap hin huh la khoan thud dirge tinh dua tren thu nhap chiu thud trong ky vat thud suit ap dung taingay cuai ky. Thu nhap chiu thué, chenh lech so vai Lai nhuan Ice toan la do dieu chinh cac khoan chenh lech tarn thai gift thud va ke toan cling nhu dieu chinh cac khodn thu nhap va chi phi khang phdi chiu thud hay khang dirgc khau ThuS thu nhap hoan lai la khoan thud thu nhap doanh nghiep se phdi nap hoac se dugc hoan lai do chénh lech tam that gifra gia tri ghi so cua tai san va ng phai tra cho muc dich Bao cao tat chinh va cac gia tri diing cho muc dich thud. Thue thu nhap hoan Ig phdi tra dugc ghi nhan cho tat ca cac khoan chenh lech tam thai chiu thud. Tai san thud thu nhap hodn lai chi dugc ghi nhan khi, chac than trong ttrcmg lai se co Igi nhuan tinh thud de sir dung nhilng chenh lech tam theri dugc khau trir nay. Gia tri ghi so cua tai san thud thu nhap doanh nghiep hoan lai clugc xem xet lai vao ngay kat thiic nam tai chinh va se dugc ghi gidm den mire dam bar) chac chän co du Lai nhuan tinh thud cho phep Icri ich cua mat phan hoac toan ba tai san thud thu nhap hoan lai dune sir dung. Tai san thud thu nhap hodn lai va thus thu nhap hoan lai phdi tra clugc xac dinh theo thud suit du tinh se dp dung cho Wain tai,san dirge thu bin hay ng phdi tra. dugc thanh toan dua ten cac muc thue suit co hieu tai ngay kat thitc nam tai chinh. Thue thu nhap hoan lai dugc ghi nhan trong Bao 11

14 CONG TY CO PHAN SADICO CAN THO Dia chi: 366E CMT8, phuimg Bni Him Nghia, pan Binh Thuy, thanh ph6 Can Thu BAO CAO TAI CHiNH Cho nam tai chinhkl thuc ngay 31 thang 12 nam 2011 THUYET MINH BAO Cik0 TAI CHiNH cao ket qua hog deng kinh doanh tilt khi lien quan den cac khoan mix dugc ghi thang vao von chn ser him khi do thue thu nhap doanh nghiep se dugc ghi thang vao von chit se' him. Nguyen ta. c ghi nhan ngoai to Cie nghiep vu phat sinh bang ngoai to dugc,chuyen theo ty gia ngdy tai Oat sinh nghiep vv. So du cac khodn muc tien co gec ngoai cuoi ky dugc quy doi theo ty gia tai ngdy cuoi ky. Nguyen fa. c ghi nhan doanh thu Khi ban hang boa, thanh pham doanh thu dugc ghi nhan khi phan lon rui ro va lgi, ich gan lien veri viec him hang h6a dune chuyen giao cho ngueri mua kheng con ton tai yeti to khong chac chan clang lee lien quan den viec thanh town tien, chi phi kern theo hoac kha nang hang ban bi tra lai. Khi cung cap dich vu, doanh thu dugc ghi nhan khi khong con nhfing yeu to kb:mg chac chan clang ke lien quan den,viec thanh town Lien hoac chi phi kern theo. Truerng hgp dich dugc thvc hien trong nhieu ky ke toan thi viec xac Binh doanh thu trong timg ky dugc thvc hien can cir vao ty le hoan thanh dich vu tai ngay cuei ky. Tien lai, tien ban quyen, co tirc va lgi nhuan dugc chia dugc ghi nhan khi COng ty co khd nang thu dugc lgi ich kinh te giao dich doanh thu dugc xac dinh thong doi chac chän. Tien lai dugc ghi nhan tren co se. theri gian va [di suat timg Icy. Tien ban quyén dugc ghi nhan ten co so den tich hgp voi hgp dong. CO Mc va lgi nhuan dugc chia dugc ghi nhan khi CO &Mg dugc quyen nhan co tirc hoac cac ben tham gia gop von dugc quyén nhan lgi nhuan to viec gop von. 15. Ben lieen quan Cdc ben dugc coi la lien quan neu met ben co kha nang kiem soat hoac co ânh huerng clang ke doi vol ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hog deng. 12

15 CONG TY CO PAN SADICO CAN THO Dia chi: 366E CMT8, phiring Bei Hag Nghia, guen Binh They, thanh ph5 Can Thd BAD cao TAI CHINH Cho nam tai chinh keit th5c ngay 31 thang 12 Warn 2011 THUYET MINH BAO CAO TAI CHINH V. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG CAN D6I Kt TOAN Ti6n va c6c khosn tuung &yang ti6n - Tian mat tai guy Tian gi'yi ngan hang VND Sacombank CAn Thu Eximbank Can Tha Viettinbank Can Tha Indovinabank Can Thu USD Viettinbank Can Tha-1.199,03USD Indovinabank Can Tha-112,73USD Sacombank CAn Tha-662,15USD Cac khoan twang diyang tin Tian girl c6 ky han-sacombank Can Thu Tian giri c6 ky han-vietinbank Can Tha COng Phái thu khãch háng Cty TNHH XM Holcim Viet Nam Cty CP XM Ha Tien Klan Giang Cty CP XM Ha Tian Cty CP Khoang san & XM CAn Tha Cty CP XM Kién Giang Cty CP XM Ha Tien Kien Giang Becamex Cty CP Da g tu, & Thiyang Mai DIC CN Cty CP XM Thang Long Cty TNHH MTV XM Can Tha - Hau Giang Cty CP VT XD Minh Hai

16 Cty TNHH XD TM VT Phan Thanh Cty CP Be Tong Phan Ve Can Ma COng Trá trithc cho nha cung cap Trung tam COng nghe phan mem Can Tha CN Cty TNHH Kiem toan M9 tai Can Tha Cty CP Truyen th6ng sty kien Phuang Nam Vien nghien thu & Dao tao Quan Khach hang nhap khau COng Cac khoan phai thu ngin han khac CuOi narn au nam Phai thu nguai lao Ong ( luang ) Phai thu ngued lao Ong ( BHXH, BHYT, BHTN ) Phai thu ngt.rai lao Tang ( thug TNCN ) Phai thu c6 Cty CP XM Ha Tien Phai thu có tcrc- Cty CP XM Ha Tien Klan Giang Phai thu lai tier' giyi-sacombank Can Tha Phai thu lai tien giri-vietinbank Can Tha VD Manh Duy Phai thu khac-bhxh 2% a lai COng , Hang ton kho - Hang mua dang di duang - Nguyen lieu, vat lieu COng cu, dung cu - - Chi phi sàn xu6t, kinh doanh da dang Thanh pharn Hang h6a Hang giai di ban - Hang flea kho bao thug COng

17 6, Chi phi trá trtrac ngan han Bac) him rai ro tai san SCra chlr' a PXTC, PXSX2, PXSX Chi phi d6ng phuc Chi phi bao h6 lao dong Chi phi bao him hang h6a Chi phi bao hiem tai san Clang Thue va cac khoan phai thu Nha rathc Thue GTGT hang nhap kh6u chu'a kh6u trif Thud GTGT not dia chu'a kh6u tri p Cac khoan (hue khac COng Tai san ngin han khac Tam i'ing Ky guy COng Tai san c6 dinh ho'u hinh Phu luc 1 Tai san co dinh v6 hinh Phu luc 2 Chi phi XDCB der (chi tiet cac cling trinh CO gia tri Ian) He th6ng tron lieu Motan He (Wang kim x6m rn sieu min May det 8 thoi ( dog 2 ) CUM in Wo Ong H6 th6ng tren lieu may tang mang COng Cac khoan dau tu, tai chinh dai han Phu luc 3 13, Chi phi trá trirerc dai han 15

18 Chi phi scra chilla tai sari c6 dinh COng cu, dung cu Khac Cong Vay va ngan han Vay Sacombank Can Thu ( VND) Vay Indovina bank CAn Thu ( VND) Vay Viettinbank CAn Thu ( VND) Vay Indovina bank CAn Thcr ( USD) Vay Sacombank Can Thu ( USD) Cong Phai tra nha cung cap CN Cty XNK ThUy San Mien Trung Vinalines CAn Thry Cty CP SX TM DV Din Quan Cty CP Nhu'a Bao bi Ng5n Hanh Cty TNHH MTV Hong Phat DNTN SX TM DV Day Dong Nam Cty TNHH Thu5n Lo Cac khach hang khac COng Ngueri mua tra tien trixerc DNTN Quoic Tin Cty CP Xi Mang Tay DO Cong Thu6 va cac khoan phai neip Nha nu'o'c - Thue GTGT hang nh5p kwh Thu GTGT hang not dia Thus xu6t, nh5p khau - - Thu g thu nh5p doanh nghigp Thue thu nh5p ca nhan Cong , Chi phi phái tra - Lai vay phai tra Lai vay phai tra cho COng ty mua ban ncy

19 Läi vay ph6i tra cho Sacombank Can Tha Läi vay ph5i tra cho Vietinbank Can Tha COng Khoan phái tra, phai n6p ngan han khac - Tai san thiya cher giai quy6t Kinh phi tong doan Cac khoan phai Ira, phai nop khac C6ng Vay va na dai han Vay (Jai han C6ng ty mua ban na Quk Nu by pilaf tridn thanh ph6 C6n Thu n hang nha nutec Viet Nam CN C6n Thu Na clai han C6ng , V6n chit sa hi:ku VOn chit sa hiru Chi tiet win dau tu, cua chit son, hcru - VOn g6p cua Nha nuac Nam nay Phu luc 4 Nam trithc - V6n gop cua doi twang khac C6ng Cac giao dich v6 von vai cnc chit sa hfru N/A phan ph6i co tu'c, chia Icri nhuan V6n dau tu' cua chit sey heru Nam nay Nam triyac - V6 n gap Nu närii V6n gop tang trong närn V6n gop giam trong nam - V6n gop cu6i nam CO tirc, Iai nhuan da chia Co phieu - S6 liyong co phi6u clang ky Oat hanh Nam nay Nam trithc 17

20 - S6 krang co phi& d5 ban ra cong chgng + C6 phi6u ph6 thong c6 phieu del - S6 'Jong co phi6u &vac mua lai + C6 phi6u ph6 thong C6 phi& dei - S6 luting co phieu dang!au hanh + C6 phi6u ph6 thong c6 phieu dei VI. THONG TIN BO SUNG CHO CAC KHOAN MUC TR1NH BAY TRONG BAO CAO KET QUA HOAT DONG KINH DOANH Doanh thu ban hang va cung cap Bich vu Nam nay Nam truen - Doanh thu ban hang Doanh thu cung cap dich vu - Doanh thu hap d6ng xay clang (D6i vai doanh nghiep co hoat dong )(ay 16p) + Doanh thu coa hop (Ring xay dung ddgc ghi nhan trong ky + TOng doanh thu luy k6 ctia hap dong xey dung dvac ghi nhan den th&i diem cu6i nem C(ing Doanh thu thuan ye cung cap hang tia, Bich vu Nam nay Nam tru,o,c - Doanh thu thuan trao doi sari pham, hang h6a Doanh thu thuan trao cioi dich vu - Khac CE)ng Gia von hang ban Nam nay Nam trtraoc - Gia von c ga hang hoa d5 ban - - Gib von c ga thanh pham d5 ban Coting Doanh thu hoat thing tai chinh Nam nay Nam trtrac - Lai tin girl, tin cho vay _5i TAP tu, träi phi6u, ky phi6u, tin phi6u - CO lai nhuan &vac chia Lai ban ngopi t6 18

21 - Lai chénh lech ty già Ta thgc hien Lai chenh lech gia chua thgc hien Lai ban co phieu Cty CP xi mhng Chn Tha Doanh thu host Ong tai chinh khac Cong Chi phi tai chinh Nam nay Nam tru,tfrc - Lhi tin vay Chit khhu thanh loan, läi ban hang tra chhm - L6 do thanh ly cac khoân dau tu, nga'n han, dai han - L6 ban ngoai to Lo chênh lech ty gia da thgc hien L6 chenh lech ty gib chua thgc hien - Dg phong giam gia cac khoen dhu tu, ngan han, dai han - Chi phi tai chinh khac C6ng Chi phi thus thu nhap hien hanh - Chi phi thus thu nhhp doanh nghiep tinh tren thu nhhp chiu thus näm hien hanh Nam nay Nam tru,o,c DiSu chinh chi phi thus thu nhhp doanh nghiep ctia cac nem truac vao chi phi thuo thu nhhp hien hanh nam nay Ang VII NHCYNG THONG TIN KHAC ThOng tin ye cac ben lien quan - COng ty Mua ban no, LA CO dong sang Ihp ser hcru 48,83% von diau le Mc - C6ng ty co phan Xi mang Tay D6 La CO dung sang Ihp sa ht-pu 20% Win dik 10, d'ong th6i la COng ty lien 01 vai ty 10 nhhn von gop tir Sadico la 48,17% Na phai thu va phai tra yr:el cac ben c6 lien quan tai ngay 31/12/2011 Na phai thu Na phai tra -COng ty mua ban no'

22 +Ng g6c Ng läi Cling ty co phg n xi rnang Tay DO Th6ng tin co tinh so sanh ( nhdng thay doi v g th6ng tin trong bac) car) tai chinh coa ni gn dg kg toan 3 ' truac Chi phi thu g thu nhgp hign hanh narn truac tang VND do ghi tang chi phi thu g TNDN hien hanh närri truac do dun vi digu chinh theo bi gn ban kigm toan nha nu,o'c SO du' d6u narn coa khoan thu g va cac khoan ngp nha mac tang VND; s6 nam coa khoan muc nhugn chua phan ph& Om do dun vi ghi nhgn thu g TNDN phai ngp theo bign ban kiern loan Du'o'ng Thi Quynh Giao K6 toan trtreeng,,, s talp-tno;rgay thang 02 nãm 2012 ')./ \ iftz co l'sil i oi 1_ k\nn \\ *4:.::. :'n, :c2.,,,,. C.P. 'ikl'a.f hi.,.i.)y :...!...:::: Nguygn Phu Tho TOng Giarn cloc 20

23 CONG TY CO PHAN SADICO CAN THU Dia chi: 366E CMT8, phu'ong BUi Hifu Nghia, gu5n Binh Thity, thanh pho C5n Thd BAO CAO TAI CHINH Cho nam tai chinh ket thik ngay 31 thang 12 nam 2011 Tang, giam TSCD tau hinh THUYET MINH BAO CAO TAI CHINH Phu luc 2 Khoan muc Nha cipa, vat kien trot, May moc, thiet bi PhLrang Wen,, van tai, truyen clan TSCD hiru hinh khac Tong Ong N9uyen.gia S6 du (Thu nam Mua trong nam Thanh lk, nhuong ban ( ) ( ) ( ) - Giam khac SO du, cub nam Già tri hao mon lay ke S6 du' dhu nam Khdu hao trong nam Thanh lk, nhticrng ban ( ) ( ) ( ) - Giam khac - SO du cuoi nam Gia tri con lai - Tai ngay dau nam Tai ngay ci& nam Gia tri con lai cuoi nam ctia TSCD hdu hinh dung de cam c6, th6 ch5p dam bac) cac khoen vay: Nguyen già TSCD hcru hinh cuoi nam da kh5u hao het nhu'ng van con sir dung: Nguyen gia TSCD heru hinh cu6i nam cher thanh Cbc cam ket ve viec mua, ban TSCD ht-yu hinh co gia tri Ian trong twang lai: Cac thay doi khac v6 TSCD hth, hinh: D. Thal thang 02 nam 2012 C'5 PHAN SADIC GAFF mo N :C J ( Du.ang Thi Quynh Giao K6 toan triperng Nguyen Phü Tho T6ng Giam d6c 21

24 CONG TY CO PHAN SADICO CAN THO' Dia chi: 366E CMT8, phiidng BUi Hau Nghia, gon Binh ThUy, thhnh phei Can Thd BAO CAO TM CHINH Cho nam tai chinh keit thilic ngay 31 thang 12 nam 2011 THUYET MINH BAO CAO TAI CHINH Tang, giam TSCD ye) hinh Phu luc 2 Khoan muc Quyen SD dat Quyen Oat hanh Ban quyen, bang sang the TSCD yo hinh khac Tong cong Neyen,gia So du, cleu nam Mua trong nam - - Tao ra tif noi bo doanh nghiap - - Tang do hop nhat kinh doanh - - Tang khac - - Thanh lk, nhuvng ban - - Gkirn khac - So du, cu6i Warn Hao mon loy ke so du dk ham - KhAu hao tang trong nam - Tang khac - Thanh lk nhu-'o'ng ban - Giam khac SO dui cu6i nam Gia tri con loi - Tai ngay Tau nam - Tai noy cu6i nam _ C 11)1('-' 0064 Ducing Thi Qujrnh Giao Ke toan trtreyng Nguyen 11 ho TOng Giarn ciec 22

25 CONG TY CO PHAN SADICO CAN THO' Dia chi: 366E CMT8, phildng Bui HCIu Nghia, quan Binh ThUy, thanh ph6 Can Thd BAO CAO TAI CHINH Cho n8m tai chinh ket thik ngay 31 thang 12 nárn 2011 THUYET MINH BAO CAO TAI CHINH Phu luc 3 CAc khoán dau ttrtai chinh clai han Cu6i nam ElAu narn SL Già tri SL Gia tri DAu tu' vao cong ty con DAu tu, vao cong ty lien doanh, lien ket COng ty Co phan xi mang TAy D DAu to dai han khac D5u tu' co phieu +C6ng ty Co ph5n xi mang Ha Tien COng ty co phan xi mang Ha Tien Kién Giang C6ng ty co phan Be Tong Phan 1/5 C5n Thcr Dau tu' trai phieu DAu ft, tin phia'u, ky phieu Cho vay dal han 0 0 C6ng Ang 02 nam 2012 D ceng Thi Quynh Giao K6 toan trtrang 23

26 CONG TY CO PHAN SADICO CAN THO' Dia chi: 366E CMT8, phifong Blii HCfu Nghia, guan Binh ThUy, thanh ph6 Can Thd BAO CAO TAI CHINH Cho nam tai chinh ket thlic ngay 31 that-1g 12 nam 2011 THUYET MINH BAO CAO TAI CHINH Phu luc 4 VOn &la Kh oán muc Chénh I6ch V6n dau tu' coa Thang du, Quy dau tu' Quy du' phong ty gia Lo'i nhuan aura CSH von co phan phât trien tai chinh hoi doâi phan ph6i COng SO du, dau nam tru,o,c ( ) Tang trong nam Giam trong ham ( ) ( ) ( ) ( ) SO du, cuoi nam tru,o,c, dau nam nay ( ) Tang trong nam Giam tron9 nam ( ) ( ) ( ) S8 du' cuoi nam nay ( ) /7.Ci14.49i* ,', ngli r \ - 9 hang 02 nam 2012 Du'ang Thi QuSinh Giao Ke toan tru,o,ng r.rii CO,PHA',:r 1 SA.DIC '' ca THO,3,-,----,-----=' -:, --'`-',/r1.1- iv? Nguy6fi PhO Tho TOng Giam doc 24