Académique Documents
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34 | DANH MC SN PHM
16 | BO CO CA BAN IU HNH
Bo co qun l ri ro
C cu t chc Cng ty
84 | B QUI TC NG X
06 | TM TT KT QU 5 NM HOT NG
S t chc v c cu qun l
08 | TM NHN - S MNH - GI TR CT LI
96 | HOT NG QUAN H NH U T
100
BO CO TI CHNH HP NHT
022
03
kim ton
21/12/2012
T l pht hnh
Qu 1:
25/04/2012
07/05/2012
277.841.042
Qu 2:
20/07/2012
01/08/2012
23/01/2013
Qu 3:
22/10/2012
06/11/2012
25/01/2013
C nm
22/01/2013
04/03/2013
Hp i hi ng c ng:
Tr c tc:
04
t cui ca
c tc nm 2011
t 1 ca
c tc nm 2012
C tc/ 1 c phiu
2.000 ng
2.000 ng
10/04/2012
23/08/2012
25/04/2012
06/09/2012
05
TM TT KT QU 05 NM HOT NG
Nm kt thc 31/12
2008
2009
2010
2011
Tng trng
bnh qun
2012
Bo co Li l (t ng)
Tng doanh thu
8.381
10.820
16.081
22.071
27.102
34%
1.371
2.731
4.251
4.979
6.930
50%
1.249
2.376
3.616
4.218
5.819
47%
Thu nhp c bn
3.563
6.769
6.834
5.145
6.981
Tr c tc trong nm
3.900
2.000
5.000
3.000
4.000
Vn iu l
1.753
3.513
3.531
5.561
8.340
48%
Vn ch s hu
4.666
6.455
7.964
12.477
15.493
35%
Tng ti sn
5.967
8.482
10.773
15.583
19.698
35%
22
12
26.619
18.378
22.556
22.437
18.577
16%
25%
26%
23%
26%
T sut li nhun/Vn ch s hu
28%
43%
50%
41%
42%
Tng n / Vn ch s hu
28%
31%
35%
25%
27%
C tc (ng/ 1 c phiu)
N vay di hn
Gi tr ti sn thun/1 c phiu
Ch s ti chnh
06
07
TM NHN
S MNH
GI TR CT LI
TM NHN
Tr thnh biu tng nim tin s mt Vit Nam v
sn phm dinh dng v sc khe phc v cuc sng
con ngi
S MNH
Vinamilk cam kt mang n cho cng ng ngun
dinh dng tt nht, cht lng nht bng chnh s
trn trng, tnh yu v trch nhim ca mnh vi cuc
sng con ngi v x hi
GI TR CT LI
Tn trng bn thn,
tn trng ng nghip.
Tn trng Cng ty, tn
trng i tc. Hp tc
trong s tn trng.
CHNH TRC
TN TRNG
1
08
CNG BNG
TUN TH
Tn trng cc tiu
chun c thit
lp v hnh ng mt
cch o c.
O C
09
Knh gi Qu C ng,
Nm 2012 l mt nm nhiu bin ng trong iu
kin kinh t ton cu gp nhiu kh khn, sc mua
cha phc hi, Vit Nam l tnh hnh kh khn trn
th trng ti chnh, s tn ti ca cc doanh nghip,
v Vinamilk cng khng l ngoi l, kh khn phi i
mt cng khng t. Tuy nhin nm qua, Vinamilk
hon thnh vt mc cc ch tiu m i hi ng c
ng giao ph v c doanh thu ln li nhun, v th
v danh ting Vinamilk c khng nh trn thng
trng.
Kt thc nm 2012, Vinamilk t tng doanh thu l
27.012 t ng (t 102% ch tiu 2012 v tng 23%
so vi nm 2011); tng li nhun trc thu l 6.930
t ng (t 123% ch tiu 2012 v tng 39% so vi
nm 2011). Gi tr vn ha ca Vinamilk l 73.350 t
ng (tng ng 3,52 t USD v tng 52,6% so vi
nm 2011).
Vi mc tiu pht trin bn vng, bn cnh mc tiu
ti chnh nu trn, Vinamilk lun ch trng ti s pht
trin trn cc phng din khc. u tin, i vi nhn
vin, Vinamilk xy dng mt mi trng lm vic
tt vi iu kin lm vic an ton, chuyn nghip,
cng sc v n lc ca nhn vin c p li bng
ch thu nhp hp l. Ngoi ra, nhn vin c
chm sc sc khe, ch lm vic m bo c li
ch v quyn li ca nhn vin. i vi x hi cng
ng, Vinamilk lm trn trch nhim i vi t nc
thng qua vic ng Thu vo ngn sch nh nc.
Bn cnh , Vinamilk chia s trch nhim vi x
hi qua nhng hot ng x hi thit thc. V mt
Khch hng Vinamilk n lc trong vic m bo s
a dng ca sn phm vi cht lng tt nht p
li s tin yu ca Khch hng. V mt iu khng th
khng nhc n, l s hp tc bn vng, lu di trn
tinh thn hi ha li ch vi cc i tc.
10
11
BO CO GI I HI NG C NG
Knh tha qu v c ng ca Cng ty C phn Sa Vit Nam
S
thnh
cng
ca Vinamilk cng
tr nn n tng hn na
trong bi cnh nm 2012 l
mt nm v cng kh khn
thch thc khng ch i vi cc
doanh nghip Vit Nam m
cn l mt nm y bt n v
kinh t, chnh tr, x hi
trn ton th gii.
Kim sot
cht ch, nng cao
tnh minh bch v
gia tng gi tr
doanh nghip
xut v trnh i hi ng c ng ( HC )
ph chun Kim ton c lp ( KTL ) cho nm ti
chnh 2013.
12
13
ca Vinamilk.
qu.
khu vc v quc t.
y .
ph duyt vo u nm 2012.
Tng Gim c.
ca Vinamilk.
14
15
Tnh hnh ti chnh ca Cng ty lun c duy tr vng mnh. Mc d trong nm chi
mt s tin 3.111 t ng, ln nht t trc ti nay cho u t, mua sm ti sn c nh, v
thanh ton c tc cho c ng t cui ca nm 2011 v tm ng c tc t 1 nm 2012
vi tng s tin l 2.223 t ng (4.000 ng/ 1 c phiu), nhng dng tin vn duy tr
mc cao. Cc ch s ti chnh rt tt v c duy tr qua nhiu nm nay.
Cc s liu ti chnh c bn nh sau:
(t ng)
2012
BO CO
CA BAN IU HNH
16
% tng/ (gim)
Tng ti sn
19.698
15.583
26%
27.102
22.071
23%
6.630
4.751
40%
6.930
4.979
39%
5.819
4.218
38%
5.241
3.802
38%
2.223
741
42%
20%
T l li nhun tr c tc
Duy tr kh nng
ti chnh vng mnh
v ch trng
chin lc pht trin
bn vng
2011
(*): Trch 10% li nhun sau thu vo qu phc li, khen thng ( xem thuyt minh s 2.19 ca Bo co
ti chnh hp nht, trang 120 bit thm chi tit )
t cui ca c tc nm
2011
t 1 ca c tc nm
2012
C tc/ 1 c phiu
2.000 ng
2.000 ng
10/04/2012
23/08/2012
25/04/2012
06/09/2012
(t ng)
Tng doanh thu
K hoch 2012
% thc hin
27.102
26.480
102%
6.930
5.625
123%
5.819
4.690
124%
17
Nhn chung, mc d tnh hnh th trng cn gp nhiu kh khn, nhng Vinamilk c mt nm tng trng
tt, t c cc ch tiu t ra t u nm. Trong , li nhun trc thu v sau thu t tt hn nhiu so vi
doanh thu l kt qu ca vic thc hin cc bin php kim sot chi ph cht ch, tng tnh hiu qu cc chng
trnh tip th, bn hng.
2011
% tng/ (gim)
4,7
5,0
(0,3)
2,7
3,2
(0,5)
1,8
2,1
(0,3)
2.311,0
356,6
1.954,4
H s N/ Tng ti sn
21%
20%
H s N/ Vn ch s hu
27%
25%
5,2
5,3
(0,1)
12,0
13,1
(1,1)
S vng quay vn lu ng
2,6
2,8
(0,2)
1,5
1,6
(0,1)
H thng phn phi ca Cng ty tip tc c cng c v khng ngng pht trin nhm p ng mc tiu tng
trng di hn ca Cng ty.
i vi knh phn phi hin i th Vinamilk bn hng trc tip n cc siu th trn ton quc.
i vi knh phn phi truyn thng: Vinamilk thit lp h thng gm 250 nh phn phi c quyn trn
ton quc. Cc Nh phn phi ny s giao hng n cc im bn l trong phm vi phn phi ca h. Ti thi
im 31/12/2012, Vinamilk bao ph c hn 200.000 im bn l, tng hn 22.000 im so vi cui nm
2011.
ii. H s c cu ti chnh
iv. Cc h s sinh li
Li nhun sau thu / Doanh thu thun
21,9%
19,5%
2,4%
33,0%
32,0%
1,0%
41,6%
41,3%
0,3%
Nhn chung, tnh hnh ti chnh ca Cng ty tip tc c duy tr vng mnh. Cc ch s v kh nng thanh ton
gim nh so vi nm 2011 do gii ngn u t cc d n. Cc ch s ti chnh cn li u tt hn so vi nm 2011.
V n vay ngn hng: Cng ty hot ng ch yu t ngun vn t c, khng c n vay ngn hng.
18
19
N m
2012 l nm
bt u thc hin
chin lc tham gia
phn khc cao cp
bng nhiu sn phm
mi tin phong i
u
20
My ng gi sa chua Probeauty
Nh my Sa Tin Sn
vc dng mnh mai, thon gn. c bit hn, sa u nnh giu m GoldSoy cn c b
sung canxi v vitamin D c tc dng ngn nga long xng, gip xng chc khe.
Cng thuc nhm cc sn phm chm sc sc khe v sc p, sa chua n cao cp
Probeauty b sung collagen l mt t ph mi trong vic nghin cu sn phm ca
Vinamilk.
Collagen chim n 70% cu trc da, to nn s n hi v co gin t nhin ca ln da.
T 20 tui tr i,mi nm da mt i 1% lng Collagen do lo ha, stress v nhim mi
trng. Vi qu trnh suy gim sn xut Collagen t nhin ca c th, ln da ph n sau tui
25 tr nn km sn chc, mn mng, dn dn chng nho v hnh thnh np nhn. V vy,
b sung dn dn Collagen cho da t sau 20 tui s gip ph n y li du vt thi gian,
duy tr c nt tr trung v mn mng cho ln da.
Nhng nm gn y, tro lu chm sc sc khe v lm p da mt cch t nhin bng
collagen ang rt ph bin trn ton th gii v ti Vit Nam. Trong , xu hng chm sc
da t bn trong bng cc thc phm c ngun gc t thin nhin giu Collagen - mt loi
protein thit yu nui dng v tr ho ln da - c nhiu ph n hin i a chung.
Thu hiu nhu cu duy tr nt thanh xun ca ph n hin i, Vinamilk a ra b quyt
dng da t nhin vi sa chua n Vinamilk Probeauty. Trong mi hp Probeauty cha
hm lng 1.350 mg Collagen c b sung theo khuyn ngh ca Vin Nghin cu collagen Quc t, cng vi Vitamin C v chit xut chng oxy ha t 2 loi tri cy lu v vit
qut. Dng 2 hp sa chua n Vinamilk Probeauty mi ngy s cung cp nhng dng cht
cn thit cho mt ln da sn chc v cng mn.
ngnh hng sa bt v bt dinh dng, s ra i ca dng sn phm sa cng thc
Dielac Optimum nh du mt thnh cng mi trong hot ng hp tc nghin cu sn
phm ca R&D Vinamilk vi cc i tc Chu u.
Dielac Optimum vi cng thc Opti-Digest h tr h tiu ha ca tr, l nn tng cho vic
hp thu ti a dng cht v tng kh nng min dch cho tr t 0 3 tui, gip tr tng
21
(t ng)
% gii ngn
D n nh my Sa Vit Nam
2.349
1.267
1.651
77%
D n nh my Sa Dielac II
1.906
869
958
91%
D n nh my Sa Nng
421
158
176
90%
598
18
233
8%
2.642
539
689
78%
7.916
2.850
3.707
77%
253
57
181
31%
2.006
204
646
32%
100
0%
10.275
3.111
4.536
69%
trng v pht trin ton din. Sn phm c cha m whey giu alpha lactalbumin mt loi m d tiu ha v hp thu, cung cp lng axit amin
thit yu cao, cn i, gip tr ng ngon v pht trin no b. Bn cnh ,
sn phm c b sung cc vitamin, khong cht, cht x ha tan v li
khun probiotic, gip tr tng cng sc khng v kh nng hp thu cc
dng cht, phng nga cc bnh lin quan n ng tiu ha.
Tng vn u t
Tng cng
Nhn chung, cc d n ln v quan trng u c Cng ty tp trung ngun lc u tin thc hin. Trong , 2
d n trng im l nh my sa nc v nh my sa bt ti Bnh Dng m bo tt tin v cht lng cng
trnh. Ngn sch cha thc hin ht nm nay s c chuyn sang tip tc gii ngn cho nm 2013.
22
23
Qu trnh cu 2 thp sy
cao 40.6 mt
Mt s hnh nh d n
trong qu trnh thi cng
24
25
26
27
c khng l Boeing 747, mang s hiu MH 6204 ca hng hng khng Malaysia mang theo 300 con b sa (b t v b mang thai) t c p
xung sn bay Tn Sn Nht an ton.
y l t nhp th 8 t c, nhp b cht lng cao b sung vo tng
n b cc trang tri b sa ca Vinamilk. T nm 2009 n nay, Vinamilk
nhp hn 4.000 con b sa ging HF cao sn t c v New Zealand. Tt
c b nhp u c gia ph l lch r rng (chng nhn ca Hip hi Ging
b sa c/ New Zealand), c cc c quan th y Vit Nam v nc ngoi
chp nhn.
c sn phm sa cht lng cao, i hi phi c mt quy trnh lin hon khp
kn: Chn nui thc n mi trng thu hoch ch bin sn phm.. Mt quy
trnh nh th c Vinamilk dy cng xy dng, nht l kim sot cht ch ngun
nguyn liu v quy trnh ch bin sa. 05 trang tri b sa ca Vinamilk cng hng
vn con b sa pht trin trong dn c chm sc, nui nng theo ng quy trnh
k thut, bo m ngun sa ti tinh khit, cht lng cao. Hng nm, Vinamilk thu
mua ti 60% sn lng sa b ca nng dn trong c nc, vi cht lng sa ti
ngy cng cao. Cng ty va to vic lm cho nng dn, va gp phn xy dng mt
ngnh chn nui b sa Vit Nam pht trin theo hng n nh v bn vng.
Thi gian ti, Vinamilk tip tc chnh sch h tr nng cao cht lng con ging, tng
nng sut v pht trin nhiu m hnh chn nui b sa cng nghip. H nng dn
nui b s c tip cn v mua ging b, tinh b sa cht lng cao do Vinamilk
nhp khu t cc hng danh ting trn th gii.
28
29
2011
2012
2013
2014
2015
2016
CAGR
22.071
26.480
31.780
38.130
45.760
54.900
20%
4.979
5.625
6.355
7.180
8.115
9.170
13%
4.218
4.690
5.230
5.720
6.180
6.870
10%
K hoch u t ti sn
HC thng qua vic u t b sung thm 1.545 t ng (trong c 373 t ng d phng) cho giai on
2012 2016, nng tng mc u t n nm 2016 ln 10.275 t ng. Vn u t b sung c s dng nh sau:
M rng nh my sa Lam Sn (Lamsonmilk cng ty con) phc v cho khu vc Thanh Ha v cc tnh ln
cn: b sung 137 t ng.
Nng cp c s h tng cng ngh cho mng kinh doanh v vn phng: b sung 238 t ng.
u t m rng cc trang tri hin ti v xy dng thm cc trang tri mi, nng tng n b do Vinamilk s
hu t gn 8.200 con hin ti ln trn 30.000 con vo nm 2020: b sung 1.170 t ng.
(T ng)
Tng mc u t
n 2016
TNG CNG
thc hin cc
nm trc
K hach gii
ngn 2012
10.275
2.572
4.537
3.166
VINAMILK
7.916
2.489
3.707
1.720
D n Nh my Sa Vit Nam
2.349
415
1.651
283
D n nh my Sa Dielac II
1.906
569
958
379
D n nh my Sa Nng
421
204
176
40
598
75
233
291
2.642
1.225
689
727
253
47
181
25
2.006
36
646
1.323
100
98
LAMSONMILK
B SA VIT NAM
BS QUC T (VP Nng)
(Trch theo Ngh quyt HC thng nin 2012)
30
31
Stt
32
Cc danh hiu t c
Thi gian
Thng 1/2013
B Cng thng
Thng 3/2012
Thng 3/2012
Bo Si Gn Tip Th
Thng 11/2012
Thng 11/2012
Thng 1/2012
Thng 3/2012
Fast 500
Thng 5/2012
Nhp cu u t
Thng 4/2012
10
Thng 6/2012
Thng 7/2012
11
12
Thng 7/2012
13
Thng 7/2012
VietStock Communications
14
Thng 12/2012
Ngoi cc doanh hiu trn, B Mai Kiu Lin (Ch tch HQT, kim Tng Gim c) cng c vinh danh
04 danh hiu cao qu sau:
Stt
Cc danh hiu t c
Thi gian
Thng 3/2012
Tp ch Forbes Asia
Thng 5/2012
Tp ch Qun tr
doanh nghip Chu
Nm 2012
Tp ch Qun tr
doanh nghip Chu
Thng 3/2013
Tp ch Forbes Asia
33
NNG LNG DI DO
CHO
DANH MC SN PHM
34
CUC SNG
TI P
36
37
SA C
38
SA NC
39
40
SA U NNH, NC P
& NC GII KHT
41
1976
Tin thn l Cng ty sa, caf Min
Nam, trc thuc Tng Cc Cng nghip
thc phm, vi 2 n v trc thuc l
Nh my sa Thng Nht v Nh my
sa Trng Th.
1978
Cng ty c thm nh my bt Bch Chi,
nh my bnh Lubico v nh my caf
Bin Ha. Cng ty c chuyn cho
B Cng nghip Thc phm qun l v
Cng ty c i tn thnh X nghip
lin hp sa caf v bnh ko I.
1989
Lin tc
pht trin &
hon thin
Nh my sa bt Dielac i vo hot
ng v sn phm sa bt v bt dinh
dng tr em ln u tin ra mt ti
Vit Nam.
1991
1992
X Nghip lin hp sa caf v bnh ko
I c chnh thc i tn thnh Cng ty
sa Vit Nam v thuc s qun l trc
tip ca B Cng nghip nh.
1994
Trong chin lc m rng, pht trin v
p ng nhu cu th trng Min Bc
Vit Nam, Cng ty xy dng Nh my
sa H Ni.
Ngy 7/10/1994, cng ty thnh lp
Chi nhnh bn hng ti H Ni, qun
l kinh doanh cc tnh thuc khu vc
min Bc.
1996
Lin doanh vi Cng ty c phn ng
lnh Quy Nhn thnh lp X nghip
lin doanh sa Bnh nh. a nh my
sa H Ni i vo hot ng.
Thng 5/1996, cng ty thnh lp Chi
nhnh bn hng Nng, qun l kinh
doanh cc tnh thuc khu vc min
Trung.
43
2007
1998
m rng v pht trin vic kinh doanh
cc sn phm Vinamilk ti th trng cc
tnh min Ty Nam b, cng ty thnh lp
chi nhnh bn hng Cn Th.
2005
2008
2001
2009
2006
Khnh thnh v a nh my sa Cn Th
ti min Ty i vo hot ng.
2003
Chnh thc chuyn i thnh cng ty c
phn vo thng 11 nm 2003 v i tn
thnh Cng ty c phn sa Vit Nam cho
ph hp vi hnh thc hot ng ca
Cng ty.
2004
Mua thu tm Cng ty c phn sa Si
Gn. Tng vn iu l ca Cng ty ln
1.590 t ng.
44
2010
Cng ty thc hin chin lc u t ra
nc ngoi bng vic lin doanh xy
dng mt nh my ch bin sa ti New
Zealand vi vn gp 8,475 triu USD, bng
19,3% vn iu l.
2012
Thng 6/2012, Nh my sa Nng i
vo hot ng v chnh thc sn xut
thng mi.
45
46
Vn iu l
(t ng)
Stt
Tn Cng ty
Chn nui b sa
80
Kinh doanh bt ng sn
(Cha hot ng)
160
100
120
15
55 triu
NZD
19,3
1.550
% S hu
100
100
47
Bc 1: V sinh bu v sch s
Bc 2: Vt tia sa u
Bc 3: Lau sch nm v
Bc 4: Lp chp v ca my vt sa vo bu v
ca con b
Bc 5: Xt/ nhng st trng nm v sau khi vt
xong.
Cc nng b ho hc ch n lt vt sa ca mnh
48
49
Cng ty hin c mt nh my sn xut sa t ti Khu Cng Nghip L Mn, Tp. Thanh Ha, Tnh Thanh Ha.
Theo qui hoch th nh my ny sn xut ch yu sa thanh trng v sa chua n mang nhn hiu Vinamilk phc
v nhu cu th trng ti cc vng ln cn.
Cng sut nh my ang trong giai on m rng vi nng lc sn xut nm ln 49,28 triu lt sa ti v 156 triu
h sa chua n.
Cc thng tin ti chnh c bn:
(T ng)
Tng doanh thu
2011
331
284
43
61
39
61
220
164
Tng ti sn
50
2012
51
2012
2011
277
114
44
(13)
44
(13)
224
212
Tng ti sn
(NZD)
2012
2011
125.361.635
2.555.950
(1.892.902)
1.813.662
(1.366.624)
97.082.279
75.137.435
Tng ti sn
52
53
S T CHC V C CU QUN L
54
55
Nm 2005 B c Nh nc phong tng Anh hung Lao ng thi k i mi. Nm 2006 B c trao tng hun chng
lao ng hng nht.
Thng 2/2012 B c tp ch Forbes Asia bnh chn 1 trong 50 n doanh nhn quyn lc nht Chu .
Thng 5/2012 B c tp ch Qun tr doanh nghip Chu (Corporate Governance Asia) bnh chn 1 trong 51 nh lnh
o doanh nghip xut sc nht chu .
Nm 2012 B c tp ch Qun tr doanh nghip Chu (Corporate Governance Asia) bnh chn l mt trong nhng CEO
xut sc nht Chu trong lnh vc Quan h vi nh u t.
Thng 03/2013 B c tp ch Forbes Asia bnh chn l mt trong 50 N doanh nhn xut sc nht Chu
(50 Businesswoman in The Mix). y l ln th 2 b c vinh danh t tp ch Forbes Asia.
56
t Leningrad, Nga v chng ch qun l chnh tr ca Hc vin chnh tr Quc gia, Vit Nam.
Thnh vin Hi ng Qun tr nhim k 2010 2015 ti Cng ty Miraka Limted, New Zealand.
57
ng L Song Lai
ng L Anh Minh
ng Pascal De Petrini
B Ng Th Thu Trang
Thnh vin Hi ng Qun tr (kim nhim) Tng Cng ty C phn Ti bo him quc gia Vit Nam
Ch tch Hi ng thnh vin (kim nhim) Cng ty TNHH u t - Thng mi Trng Tin
58
59
B Nguyn Th Nh Hng
B Nguyn Th Thanh Ho
60
61
B Ng Th Thu Trang
ng Trn Minh Vn
GIM C IU HNH D N
62
63
Thnh vin Ban Kim sot t thng 3/2009, ng Kin hin l Gim c Cng ty TNHH MDKT. T nm 2001,
ng l chuyn vin phn tch v mua bn sp nhp cng ty v ti chnh doanh nghip ti Ngn hng u
t Credit Suisse First Boston, Singapore. Sau , ng Kin chuyn sang lm chuyn vin v cu trc ti
chnh ti chi nhnh Ngn hng Commonwealth Bank ca c New York, M. T nm 2004 n 2005, ng
l chuyn vin cao cp trong b phn pht trin doanh nghip, nghin cu v thc hin cc hot ng
mua bn sp nhp ca ngn hng OCBC, Singapore. Sau , ng chuyn sang lm chuyn vin cao cp v
u t cho tp on Temasek Holdings, Singapore. ng l sng lp vin v l Gim c iu hnh ca TNK
Capital ti Vit Nam t u nm 2008 n 2011.
ng tt nghip C nhn Ti chnh ng dng, H Macquarie, c v sau ly bng Thc s Qun tr Kinh
doanh, H Chicago, M.
Thnh vin Ban Kim sot t thng 3/2008. ng Tun l sng lp vin, ch tch HQT kim Tng Gim c
CTCP Trang thit b Y t Cng Vng t nm 2004. T nm 1990 n nm 1992, ng l cn b phng nghin
cu tn dng tin t ti Ngn hng Nh nc Vit Nam. T nm 1992 n 1994, ng l cn b kinh doanh
Cng ty Vng bc qu, Ngn hng Nh nc Vit Nam. Nm 1994, ng chuyn sang lm nhn vin kinh
doanh ti vn phng i din Taisei Corporation ca Nht v cng tc ti y n nm 1997. Nm 1999,
ng tham gia vo cng ty Johnson & Johnson Medical, M cng v Gim c Marketing khu vc ASEAN
n nm 2004.
ng Tun tt nghip Thc s Qun tr Kinh doanh ti i hc American, Washington D.C., M.
Thnh vin Ban Kim sot t thng 4/2012. T nm 2006 n 2009, ng lm chuyn vin tn dng cho
Ngn hng TMCP Chu v chuyn vin phn tch cho Cng ty qun l qu ACB. Trong thi gian ny,
ng cng tham gia nhm d n thnh lp Cng ty cho thu ti chnh ACB. T nm 2010 n nay, ng lm
chuyn vin qun l danh mc u t gm cc doanh nghip thy sn, bt ng sn, ma ng trn a
bn tnh B Ra Vng Tu v Sc Trng ca Tng Cng ty u t v kinh doanh vn Nh nc (SCIC).
ng Chng tt nghip C nhn chuyn ngnh Ti chnh Ngn hng ca trng i hc Ngn hng
Tp.HCM. ng Chng cng t CFA cp 2 ca Hip hi CFA Hoa K. Ngoi ra, ng cng c cc
chng ch chng khon v th trng chng khon, Lut chng khon, Phn tch v Qun l ti sn do y
Ban Chng khon Nh nc cp.
64
65
Gii thng Lnh o doanh nghip xut sc chu l gii thng danh gi c tp
ch ny bnh chn hng nm cho nhng nh lnh o ti ba. Trong s 51 lnh o doanh
nghip chu c bnh chn th Vit Nam ch lt vo duy nht c mt Tng Gim c ca
Vinamilk.
Vinamilk ang
tin n m hnh
qun tr doanh nghip
theo cc thng l
quc t tt nht
c p dng
rng ri
ACGA hin c 94 thnh vin, trong c 56 thnh vin chu - Thi Bnh Dng v 38
thnh vin chu u v Bc M, gm cc t chc ti chnh u t ton cu, cc cng ty
nim yt hng u chu , cng ty lut v k ton, cc hip hi ngh v cc trng i
hc Vinamilk l thnh vin Vit Nam u tin ca t chc ny. Thnh vin ca ACGA
c tng tc v chia s thng tin vi cc t chc kinh doanh v cc c nhn c lin quan
n qun tr doanh nghip chu , cng nh thng xuyn c cp nht nhng bc
pht trin mi trong lnh vc qun tr doanh nghip.
67
3. Nhim k
A. CC VN V HI NG QUN TR (HQT)
Tn tiu ban
Thnh vin
ng L Song Lai
ng L Anh Minh
ng L Song Lai
ng L Anh Minh
B Ng Th Thu Trang
Ghi ch: (*)ng Pascal De Petrini tm thi ph trch t cch thnh vin ti cc tiu ban thay cho ng Wang Eng Chin
t thng 12/2012.
68
: Ch tch HQT
: Thnh vin
- ng L Song Lai
: Thnh vin
- ng L Anh Minh
: Thnh vin
- B Ng Th Thu Trang
: Thnh vin
Cc Tiu ban ny hot ng theo cc nguyn tc, thng l r rng v c th c quy nh trong Quy ch qun
tr Cng ty.
Tn v tn
S cuc hp
S ln tham d
ng L Anh Minh
B Ng Th Thu Trang
(*): ng L Song Lai c bu vo thnh vin HQT v ng Hong Nguyn Hc ht nhim k HQT theo ngh quyt
HC thng nin ngy 23/03/2012.
69
Phin hp
Phin 1
5/5
31/1/2012
iu chnh quy ch ESOP: gii ta cho nhn vin khi qua i, v khi
nhn vin b thu hi c phiu ( nhn thanh ton) nhng cha hon
tt th tc th cc quyn li i km cng s b thu hi
Phin 2
27/4/2012
5/5
trng quc t
Thng nht thng qua vic gii th Cng ty TNHH MTV Sa Dielac
chuyn thnh chi nhnh ca Vinamilk
Phin 3
27/7/2012
5/5
Phin 4
30/11/2012
5/5
Quan st vin: thnh vin
BKS
Ngy
Ni dung
01/NQ-CTS.HQT/2012
31/1/2012
02/ NQ-CTS.HQT/2012
31/1/2012
03/ NQ-CTS.HQT/2012
14/3/2012
KH u t n 2016
04/ NQ-CTS.HQT/2012
27/4/2012
05/ NQ-CTS.HQT/2012
27/4/2012
06/ NQ-CTS.HQT/2012
21/5/2012
07/ NQ-CTS.HQT/2012
21/5/2012
08/ NQ-CTS.HQT/2012
27/6/2012
09/ NQ-CTS.HQT/2012
27/7/2012
Tm ng c tc t 1/2012
10
10/ NQ-CTS.HQT/2012
1/8/2012
11
11/ NQ-CTS.HQT/2012
15/8/2012
12
12/ NQ-CTS.HQT/2012
24/8/2012
13
13/ NQ-CTS.HQT/2012
29/8/2012
14
14/ NQ-CTS.HQT/2012
29/8/2012
15
15/ NQ-CTS.HQT/2012
29/8/2012
16
16/ NQ-CTS.HQT/2012
14/9/2012
17
17/ NQ-CTS.HQT/2012
15/10/2012
18
18/ NQ-CTS.HQT/2012
14/11/2012
19
19/ NQ-CTS.HQT/2012
22/11/2012
20
20/ NQ-CTS.HQT/2012
4/12/2012
Ngh quyt HQT v vic thnh vin Wang Eng Chin t nhim
v b nhim thnh vin mi
21
21/ NQ-CTS.HQT/2012
5/12/2012
22
22/ NQ-CTS.HQT/2012
26/12/2012
23
23/ NQ-CTS.HQT/2012
26/12/2012
70
Ni dung chnh
71
6. Ch tch HQT
B. CC VN V TIN TH LAO
1. Chnh sch Th lao
ca tng c nhn.
ng Nguyn Thanh T
B L Quang Thanh Trc
8. nh gi nng lc ca HQT
Cng ty duy tr s nh gi chnh thc v hiu qu lm
vic ca HQT ni chung v s ng gp ca tng
thnh vin HQT. Quy trnh nh gi c quy nh ti
Quy ch qun tr cng ty.
ng Nguyn Trung
n v tnh: Triu ng
Th lao
thng
Th lao
Th lao
Ch tch,
tiu ban
trng ban
Th lao
trng
tiu ban
Th lao
hp
Thng
Tng
cng
HI NG QUN TR
B
120
102
120
33
60
342
777
ng
300
120
18
60
285
783
ng
120
30
15
15
71
251
ng
L Song Lai
180
90
18
45
214
547
ng
L Anh Minh
300
120
33
60
285
798
Ng Th Thu Trang
120
120
60
285
585
60
15
50
125
ng
263
45
143
450
ng
263
50
60
186
558
ng
203
45
107
355
1.928
167
600
117
450
1.969
5.200
Tng cng
72
73
: Trng ban
: Thnh vin
: Thnh vin
Vn iu l ca Cng ty
: 8.339.557.960.000 ng.
: 833.955.796 c phiu
: 833.525.676 c phiu
C phiu qu
: 430.120 c phiu
Mnh gi 1 c phiu
: 10.000 ng
Vn ha trn th trng
1. C cu c ng
C cu c ng ca Cng ty khng thay i so vi
nm 2011: Tng cng ty u t v kinh doanh vn Nh
nc (SCIC) nm gi 45%, c ng nc ngoi nm gi
49% v c ng trong nc nm gi 6% vn iu l
ca Cng ty.
Stt
Cng vn thng bo
Ngy gi
thng bo
Loi
giao dch
Ngy hon tt
giao dch
Ngy bo
co kt qu
giao dch
S lng
thu hi
246/CV-CTS.T/12
31/01/2012
Mua
21-Feb-12
22/02/2012
50.870
664/CV-CTS.T/12
14/03/2012
Mua
26-Apr-12
8-May-12
9.620
702/CV-CTS.T/12
17/03/2012
Mua
5-Apr-12
10-Apr-12
4.600
796/CV-CTS.T/12
29/03/2012
Mua
22-May-12
26-May-12
11.630
1045/CV-CTS.T/12
20/04/2012
Mua
12-Jun-12
13-May-12
6.210
1401/CV-CTS.T/12
26/05/2012
Mua
11-Jul-12
11-Jul-12
19.360
1529/CV-CTS.T/12
11/06/2012
Mua
4-Jul-12
4-Jul-12
54.360
1666/CV-CTS.T/12
28/06/2012
Mua
25-Jul-12
25-Jul-12
1.630
2043/CV-CTS.T/12
06/08/2012
Mua
21-Aug-12
23-Aug-12
5.300
10
2402/CV-CTS.T/12
10/09/2012
Mua
12-Oct-12
15-Oct-12
19.400
182.980
74
247.140
430.120
75
4. Thay i t l s hu ca c ng ni b
Tn c ng thc hin
giao dch
Loi giao
dch
S lng c
phiu
Thi gian
thc hin
giao dch
T l nm
gi sau
giao dch
Bn
512.400
13/12 14/12
0,75%
Amersham Industries
Limited
Bn
2.000.000
15/11 16/11
1,99%
B Nguyn Th Nh Hng
B Nguyn Th Nh Hng,
Gim c iu hnh Pht
trin vng nguyn liu
Bn
Thuc nhm c ng ln
Mua
Thay i
3.554.690
17/4 26/4
15/08/2012
0,04%
4,73%
45,0425%
45,0542%
0,0117%
0,2716%
0,2717%
0,0001%
0,0823%
0,0823%
0,0000%
2,3393%
2,3399%
0,0006%
0,8373%
0,7454%
-0,0919%
2,3522%
1,9931%
-0,3591%
9,5313%
9,5338%
0,0025%
4
60.000
5
7
8
31/12/2012
Hi ng Qun tr
Grinling International
limited
Deutsche Bank
Aktiengesellschaft
31/12/2011
Cc giao dch khc: (cc giao dch ca c ng ni b/ c ng ln v ngi lin quan vi chnh Cng ty):
Theo quy nh ti iu l ca Vinamilk v trch nhim trung thc v trnh cc xung t quyn li, cc thnh
vin HQT, thnh vin Ban kim sot, thnh vin Ban iu hnh, k ton trng v cc chc danh qun l
quan trng khc c HQT b nhim v bi min theo ngh ca Tng Gim c, c ngha v thng bo
cho HQT mi li ch c th gy xung t m h c th c hng thng qua cc php nhn kinh t, cc giao
dch hoc c nhn khc trong thi hn 7 ngy lm vic, k t ngy pht sinh li ch lin quan.
0,0027%
0,0027%
0,0000%
10
0,0000%
0,0000%
0,0000%
11
0,0000%
0,0000%
0,0000%
Trong nm 2012, Cng ty khng nhn c bt k thng bo no t cc thnh vin ny vi Cng ty.
Cng ty cng khng cp bt k cc khon vay, bo lnh, hoc tn dng no cho cc thnh vin trn hay ngi
c lin quan ca h.
Trong nm 2012, Hi ng Qun tr v Ban Kim sot cng tin hnh k khai ngi c lin quan nh k theo quy
nh ni b ca Vinamilk.
Ban iu hnh
12
13
14
0,0183%
0,0183%
0,0000%
15
Nguyn Th Nh Hng
0,0539%
0,0431%
-0,0108%
16
Nguyn Th Thanh Ha
0.0638%
0.0638%
0.0000%
17
0.0285%
0.0285%
0.0000%
18
0.0253%
0.0253%
0.0000%
19
Trn Minh Vn
0.0504%
0.0504%
0.0000%
0,0174%
0,0174%
0,0000%
K ton trng
20
L Thnh Lim
76
77
5. Thay i t l s hu ca c ng ln
BO CO QUN TR RI RO
Thay i t l s hu ca c ng ln
31/12/2011
31/12/2012
Thay i
45,0425%
45,0542%
0,0117%
9,5313%
9,5338%
0,0025%
Nhm c ng (*)
4,7790%
5,4976%
0,7186%
BEIRA LIMITED
0,2411%
0,2566%
0,0155%
4,0896%
4,7926%
0,7030%
EPSOM LIMITED
0,3688%
0,3689%
0,0001%
GREYSTANES LIMITED
0,0796%
0,0796%
0,0000%
- Tng s c ng
- C phiu qu
- C ng trong nc
S lng c ng
S lng c phiu
% vn iu l
9.603
833.525.676
99,95%
430.120
0,05%
9.604
833.955.796
100,00%
8.503
425.219.745
50,99%
T chc
62
382.926.376
45,92%
C nhn
8.441
42.293.369
5,07%
1.101
408.736.051
49,01%
- C ng nc ngoi
T chc
153
405.268.257
48,60%
C nhn
948
3.467.794
0,42%
78
79
80
Mt h thng qun tr ri ro bc vo
giai on ci tin ti Vinamilk:
Nguyn tc ci tin lin tc l mt trong nhng
nguyn tc quan trng ca bt k mt h thng no,
m h thng qun tr ri ro cng khng l ngoi l.
Trong nm 2012, Cng ty thc hin sot xt cc
hot ng qun tr ri ro c trin khai v ghi nhn
ton b kt qu ca qu trnh trin khai . Thng qua
hot ng sot xt ny, Cng ty mnh dn pht huy
v k tha nhng im ph hp v th mnh. Song
song , nhng im cha ph hp vi vn ha, vi
phng hng c nhn nhn v a ra cc gii
php khc phc ph hp.
81
Danh mc ri ro ti Vinamilk:
Trong nm 2012, Vinamilk xc nh, phn loi danh mc ri ro trng yu, ng thi phn cng trch nhim c
th cho nhn s qun l cao cp (ch s hu ri ro) trc tip chu qun l v kim sot ri ro thuc lnh vc mnh
ph trch.
Danh mc ri ro c phn thnh 04 nhm: i) Ri ro chin lc, ii) Ri ro hot ng, iii) Ri ro ti chnh v iv) Ri ro
tun th. Tm tt danh mc ri ro nh sau:
STT
Ri ro quan trng
Ch s hu ri ro
Ri ro chin lc
1
GH Marketing
G i ngoi
Ri ro hot ng
3
Ri ro Sn phm b ph hoi
Ri ro Chy n ti cc n v c s sn xut
Ri ro Nhn lc khng p ng yu cu
G Nhn s
Ri ro Qun l d n khng tt
GH D n
GDH Sn xut
& Pht trin sn phm
G IT
Ri ro ti chnh
9
GH Ti chnh
Ri ro tun th
10
11
12
G Kim sot ni b
& Qun l ri ro
qun l v kim sot mt cch tt nht danh mc ri ro trn v cc ri ro khc trong qu trnh pht trin,
Vinamilk v ang hon thin v nng cao h thng Qun tr ri ro bao gm cc ti liu v Qun tr ri ro ( chnh
sch, th tc, quy trnh, h thng bo co ) v h thng kim sot cho tng hot ng c th ( nh quy ch qun l
u t, quy ch cng b thng tin, chnh sch tin, chnh sch qun l khng hong... ). T , Vinamilk pht trin
cc k hoch ng ph nhm ngn nga, x l cc ri ro mt cch ph hp v hiu qu.
Ring i vi Ri ro ti chnh l mt phn ca bo co ti chnh v c trnh by chi tit trong phn thuyt minh
bo co ti chnh hp nht ca Cng ty. Vui lng xem trang 142 -149
Trong nm 2012, Cng ty qun l v kim sot tt tt c cc loi ri ro, khng xy ra bt k s c hay tht thot
ti sn no ca Cng ty.
82
83
B QUY TC NG X
B Quy Tc ng X
ca VINAMILK chnh l cam
kt v cao Chnh Trc, thc y
Tn Trng, m bo Cng Bng, duy tr
Tun Th, v coi trng o c. Nhng gi
tr ct li v cam kt c t ra trong B Quy
Tc ng X l s kt tinh ca ti nng v tnh
chuyn nghip, to nn s khc bit ca
VINAMILK trong nhn thc ca ngi tiu
dng, i tc, c ng, nhn vin v
cng ng.
o Nhn vin:
o C ng:
B QUY TC NG X
85
N m
2012 l nm m
Vinamilk ch trng hn
n cc hot ng v pht
trin bn vng, trch nhim
x hi mt cch c h thng v
hng n vic cng b theo
cc thng l, tiu chun
tt trn th gii.
MI TRNG LM VIC
Trong chin lc pht trin ngun nhn lc, Vinamilk
ch trng vo cc mc tiu:
Bo v &
gp phn xy dng
mi trng xanh
Thc y mt vn ha lm vic ha hp
87
Nh my sa Trng Th nhn gii nht Gii thng Doanh nghip xanh 2012
88
89
V hp sa a vo bn x l
in hot ng ng b vi nhau, c
24 cy rng t nhin
605 lt du th
90
Sn xut giy ti ch
91
Website: www.trieucayxanh.com.vn
Tng kt nm u tin thc hin, Vinamilk trng
c cy xanh ti 8 tnh, thnh ph.
3500 cy liu c Qu 1 triu cy xanh cho Vit Nam trng dc 12km ng ven h, dc b knh ti Hi Phng
92
Qung Nam
Cc du hc sinh c hc bng du hc ti Lin bang Nga nm 2011 chp nh lu nim cng bn b Nga
93
T nm 2008, di s ch tr ca Qu Bo
tr tr em Vit Nam - B LTBXH phi hp
vi Vinamilk, Qu sa Vn cao Vit Nam
ra i. Tnh n nm 2012, hn 273 ngn
tr em trn khp c nc c th hng
gn 19 triu ly sa b dng t chng
trnh vi tng tr gi khong 69 t ng
do Vinamilk ti tr.
Qu hc bng Vinamilk m mm ti
nng tr Vit Nam qua 9 nm lin tip,
n nm 2012, trao 18 t ng hc
bng cho hn 33 ngn em hc sinh tiu
hc ti 63 tnh thnh.
Nm 2012, Vinamilk ng h 500 triu ng
cho chng trnh V hc sinh Trng Sa
thn yu; 1,4 t ng cho chng trnh
Gp xy Trng Sa; phi hp vi Qu
H tr phng trnh thin tai min Trung
trao tng 70 thuyn cu h, gi tr gn 600
triu ng cho i xung kch ti cc a
phng: Bnh nh, Tha Thin Hu, Qung
Bnh, Thanh Ho, Ninh Thun, Khnh Ho,
Ph Yn.
94
95
Hai
nm lin l
doanh nghip dn
u v cng tc Quan h
nh u t 2011 v 2012
m bo v
duy tr cu ni thng
sut gia Cng ty vi
c ng, nh u t,
c quan hu quan v
cc bn lin quan
khc
Cc hot ng ni bt ca cng tc
quan h nh u t trong nm nh sau:
CNG TC QUAN H NH U T
97
98
Tham d ngy i hi ng c
ng thng nin
Gii p thc mc ca nh u t
qua hnh thc email
Gii p thc mc ca nh u t
qua mc Hi - p trn trang web
Cng ty http://www.vinamilk.com.
vn/?vnm=FAQ
99
Mc tiu t
tng doanh s
3 t la M v
ng vo Top 50
cng ty sn xut sa
ln nht th gii
vo nm 2017
BO CO TI CHNH HP NHT
Hi ng Qun tr
B Mai Kiu Lin
ng L Song Lai
ng Hong Nguyn Hc
B Ng Th Thu Trang
ng Pascal De Petrini
ng Wang Eng Chin
ng L Anh Minh
Ban iu hnh
B Mai Kiu Lin
B Nguyn Th Thanh Ha
B Nguyn Th Nh Hng
B Ng Th Thu Trang
ng Trn Minh Vn
ng Nguyn Quc Khnh
B Nguyn Hu Ngc Trn
ng Phm Ph Tun
ng Mai Hoi Anh
Tng Gim c
Gim c iu hnh Chui Cung ng
Gim c iu hnh
Pht trin Vng Nguyn liu
Gim c iu hnh Ti chnh
Gim c iu hnh D n
Quyn Gim c iu hnh
Sn xut v Pht trin Sn phm
Quyn Gim c iu hnh Tip th
Quyn Gim c iu hnh Kinh doanh
(t nhim ngy 21 thng 5 nm 2012)
Quyn Gim c iu hnh Kinh doanh
(b nhim ngy 21 thng 5 nm 2012)
Tng Gim c
Tr s chnh
102
Ch tch
Thnh vin
(b nhim ngy 23 thng 3 nm 2012)
Thnh vin
(t nhim ngy 23 thng 3 nm 2012)
Thnh vin
Thnh vin
(b nhim ngy 4 thng 12 nm 2012)
Thnh vin
(t nhim ngy 4 thng 12 nm 2012)
Thnh vin
Ban iu hnh chu trch nhim lp cc bo co ti chnh hp nht ca Cng ty C phn Sa Vit Nam (Cng ty) v cc cng
ty con (gi chung l Tp on) th hin trung thc v hp l tnh hnh ti chnh ca Tp on ti ngy 31 thng 12 nm 2012
v kt qu hot ng kinh doanh v lu chuyn tin t hp nht ca nm ti chnh kt thc vo ngy nu trn. Trong vic son
lp cc bo co ti chnh hp nht ny, Ban iu hnh c yu cu phi:
son lp cc bo co ti chnh hp nht trn c s doanh nghip hot ng lin tc tr khi khng thch hp cho l
Cng ty v cc cng ty con s tip tc hot ng.
Ban iu hnh chu trch nhim bo m rng cc s sch k ton ng n c thit lp v duy tr th hin tnh hnh
ti chnh ca Tp on vi chnh xc hp l ti mi thi im v lm c s son lp cc bo co ti chnh hp nht
tun th theo ch k ton c nu Thuyt minh s 2 ca cc bo co ti chnh. Ban iu hnh cng chu trch nhim
i vi vic bo v cc ti sn ca Tp on v thc hin cc bin php hp l phng nga v pht hin cc gian ln v cc
sai phm khc.
Mai Kiu Lin
TNG GIM C
TP. H Ch Minh, nc CHXHCN Vit Nam
Ngy 28 thng 2 nm 2013
103
BO CO KIM TON C LP GI CC C NG
CA CNG TY C PHN SA VIT NAM
Chng ti kim ton cc bo co ti chnh hp nht ca Cng ty C phn Sa Vit Nam (Cng ty) v cc cng ty con (gi
chung l Tp on) c Ban iu hnh ca Cng ty ph duyt vo ngy 28 thng 2 nm 2013. Cc bo co ti chnh hp
nht ny bao gm: bng cn i k ton hp nht ti ngy 31 thng 12 nm 2012, bo co kt qu hot ng kinh doanh hp
nht, bo co lu chuyn tin t hp nht ca nm ti chnh kt thc vo ngy nu trn, v thuyt minh bo co ti chnh hp
nht bao gm cc chnh sch k ton ch yu t trang 106 n trang 149.
kin
Theo kin ca chng ti, xt trn cc kha cnh trng yu, cc bo co ti chnh hp nht phn nh trung thc v hp l tnh
hnh ti chnh ca Tp on ti ngy 31 thng 12 nm 2012 cng nh kt qu kinh doanh v cc lung lu chuyn tin t ca
Tp on trong nm ti chnh kt thc vo ngy nu trn, ph hp vi cc Chun mc K ton Vit Nam, Ch K ton Vit
Nam v cc quy nh php l c lin quan ti nc CHXHCN Vit Nam.
Ian S. Lydall
Ch tch
Cng ty TNHH PricewaterhouseCoopers (Vit Nam)
TP. H Ch Minh, nc CHXHCN Vit Nam
Trch nhim ca chng ti l a ra kin v cc bo co ti chnh hp nht ny cn c vo vic kim ton ca chng ti.
Chng ti thc hin cng vic kim ton theo cc Chun mc Kim ton Vit Nam. Cc chun mc yu cu chng ti
phi tun th cc tiu ch o c ngh nghip, lp k hoch v thc hin vic kim ton t c s m bo hp l rng
liu cc bo co ti chnh hp nht c sai phm trng yu hay khng.
Cuc kim ton bao gm vic thc hin cc th tc kim ton nhm thu c cc bng chng v cc s liu v thuyt minh
trong cc bo co ti chnh hp nht. Nhng th tc kim ton c chn la ph thuc vo xt on ca kim ton vin, bao
gm c vic nh gi cc ri ro sai phm trng yu ca cc bo co ti chnh hp nht do gian ln v sai st. Khi nh gi cc
ri ro , kim ton vin xem xt h thng kim sot ni b lin quan ti vic n v son lp v trnh by hp l cc bo co ti
chnh hp nht thit lp cc th tc kim ton thch hp cho tng trng hp, nhng khng nhm mc ch a ra kin
v tnh hu hiu ca h thng kim sot ni b ca n v. Cuc kim ton cng bao gm vic nh gi tnh thch hp ca cc
chnh sch k ton c p dng v tnh hp l ca cc c tnh k ton m Ban iu hnh thc hin, cng nh nh gi
cch trnh by tng th cc bo co ti chnh hp nht.
Nh nu trong thuyt minh 2.1 cho cc bo co ti chnh hp nht, cc bo co ti chnh hp nht km theo khng
nhm mc ch phn nh tnh hnh ti chnh, kt qu hot ng kinh doanh v lu chuyn tin t theo cc nguyn tc
v thng l k ton c tha nhn cc nc v cc th ch khc ngoi nc CHXHCN Vit Nam, v hn na, cng
khng dnh cho nhng ngi s dng no khng bit cc nguyn tc, cc th tc v cc thng l k ton Vit Nam.
Chng ti tin rng cc bng chng m chng ti thu c v thch hp lm c s a ra kin kim ton.
Cng ty TNHH PricewaterhouseCoopers Vit Nam, Lu 4, Saigon Tower, 29 L Dun, Qun 1, TP. H Ch Minh, Vit Nam
T: +84 (8)38230796, Fax:+84 (8) 38251947, www.pwc.com/vn
104
105
Mu s B 01 DN/HN
Mu s B 01 DN/HN
M s
TI SN
100
TI SN NGN HN
110
111
Thuyt minh
Ti ngy 31 thang 12
2012
2011
n v tinh: VN
M s
Thuyt minh
Ti ngy 31 thang 12
2012
2011
11.110.610.188.964
9.467.682.996.094
200
TI SN DI HN
8.587.258.231.415
6.114.988.554.657
1.252.120.160.804
3.156.515.396.990
220
Ti sn c nh
8.042.300.548.493
5.044.762.028.869
Tin
852.120.160.804
790.515.396.990
221
Ti sn c nh hu hnh
4.223.443.459.603
3.493.628.542.454
112
400.000.000.000
2.366.000.000.000
222
Nguyn gi
6.512.875.316.427
5.301.826.836.260
120
3.909.275.954.492
736.033.188.192
223
Gi tr hao mn ly k
(2.289.431.856.824)
(1.808.198.293.806)
121
u t ngn hn
4.039.304.630.112
815.277.431.792
227
Ti sn c nh v hnh
253.615.655.556
256.046.089.531
129
(130.028.675.620)
(79.244.243.600)
228
Nguyn gi
387.180.023.184
383.409.370.867
130
2.246.362.984.001
2.169.205.076.812
229
Gi tr hao mn ly k
(133.564.367.628)
(127.363.281.336)
131
1.269.841.759.012
1.143.168.467.855
230
9(c)
3.565.241.433.334
1.295.087.396.884
132
576.619.318.260
795.149.182.591
240
Bt ng sn u t
10
96.714.389.090
100.671.287.539
135
403.754.490.615
232.805.433.796
241
Nguyn gi
117.666.487.460
117.666.487.460
139
(3.852.583.886)
(1.918.007.430)
242
Gi tr hao mn ly k
(20.952.098.370)
(16.995.199.921)
140
Hng tn kho
3.472.845.352.518
3.272.495.674.110
250
Cc khon u t ti chnh di hn
284.428.762.040
846.713.756.424
141
Hng tn kho
3.476.300.517.903
3.277.429.580.780
252
217.944.646.507
205.418.475.253
149
(3.455.165.385)
(4.933.906.670)
258
u t di hn khc
80.840.000.000
783.646.073.800
150
Ti sn ngn hn khc
230.005.737.149
133.433.659.990
259
D phng gim gi u t di hn
(14.355.884.467)
(142.350.792.629)
151
72.343.567.655
56.909.099.519
260
Li th thng mi
13.662.186.598
15.503.335.522
152
154.118.437.302
74.772.661.634
270
Ti sn di hn khc
150.152.345.194
107.338.146.303
158
Ti sn ngn hn khc
3.543.732.192
1.751.898.837
271
Chi ph tr trc di hn
8(b)
41.073.978.122
25.598.314.795
272
12
108.001.947.072
80.643.411.508
278
Ti sn di hn khc
1.076.420.000
1.096.420.000
19.697.868.420.379
15.582.671.550.751
4(a)
8(a)
280
Cc thuyt minh t trang 113 n trang 149 l mt phn cu thnh cc bo co ti chnh hp nht ny.
106
TI SN
TNG TI SN
9(a)
9(b)
4(b)
11
Cc thuyt minh t trang 113 n trang 149 l mt phn cu thnh cc bo co ti chnh hp nht ny.
VINAMILK - Vn cao Vit Nam
107
Mu s B 01 DN/HN
n v tinh: VN
M s
TI SN
Thuyt minh
Ti ngy 31 thang 12
2012
2011
300
N PHI TR
4.204.771.824.521
3.105.466.354.267
310
N ngn hn
4.144.990.303.291
2.946.537.015.499
312
Phi tr ngi bn
2.247.659.149.802
1.830.959.100.474
313
21.589.364.414
116.844.952.210
314
333.952.869.847
287.462.890.828
315
106.150.509.860
44.740.312.110
316
Chi ph phi tr
15
365.103.636.850
260.678.009.293
319
16
664.137.048.409
59.478.925.315
320
406.397.724.109
346.372.825.269
330
N di hn
59.781.521.230
158.929.338.768
333
Phi tr di hn khc
17
92.000.000.000
336
18
59.635.777.000
66.923.897.268
338
145.744.230
5.441.500
400
VN CH S HU
15.493.096.595.858
12.477.205.196.484
410
Vn ch s hu
15.493.096.595.858
12.477.205.196.484
411
Vn gp ca ch s hu
19, 20
8.339.557.960.000
5.561.147.540.000
412
Thng d vn c phn
20
1.276.994.100.000
1.276.994.100.000
414
C phiu qu
20
(4.504.115.000)
(2.521.794.000)
417
Qu u t pht trin
20
93.889.017.729
908.024.236.384
418
Qu d phng ti chnh
20
588.402.022.008
556.114.754.000
420
20
5.198.757.611.121
4.177.446.360.100
19.697.868.420.379
15.582.671.550.751
440
TNG NGUN VN
13
14
Cc thuyt minh t trang 113 n trang 149 l mt phn cu thnh cc bo co ti chnh hp nht ny.
108
Ti ngy 31 thang 12
2012
la M
11.737.838,41
27.989.325,30
49.847,54
1.482.877,52
ng Euro
L Thnh Lim
K TON TRNG
2011
Ng Th Thu Trang
GIM C IU HNH TI CHNH
Cc thuyt minh t trang 113 n trang 149 l mt phn cu thnh cc bo co ti chnh hp nht ny.
109
Mu s B 02 DN/HN
Mu s B 03 DN/HN
M s
TI SN
01
02
10
11
Gi vn hng bn
20
21
22
Chi ph ti chnh
23
24
Chi ph bn hng
25
30
31
Thuyt minh
M s
31.12.2011
TI SN
22.070.557.490.766
(540.109.559.314)
(443.128.597.657)
01
26.561.574.179.964
21.627.428.893.109
02
Khu hao ti sn c nh
(17.484.830.247.188)
(15.039.305.378.364)
03
9.076.743.932.776
6.588.123.514.745
04
22(b)
475.238.586.049
680.232.453.133
05
L t thanh l ti sn c nh
24
(51.171.129.415)
(246.429.909.362)
05
(3.114.837.973)
(13.933.130.085)
05
L t hot ng u t khc
06
Chi ph li vay
25
(2.345.789.341.875)
(1.811.914.247.629)
26
(525.197.269.346)
(459.431.997.199)
08
6.629.824.778.189
4.750.579.813.688
09
350.323.343.748
323.106.037.829
32
Chi ph khc
(63.006.276.113)
(85.880.005.676)
40
287.317.067.635
237.226.032.153
41
12.526.171.255
50
51
28
52
28, 12
60
70
22(a)
23
27
Thuyt minh
31.12.2011
6.929.668.017.079
4.978.991.895.071
535.451.905.298
414.590.126.008
(75.028.609.419)
46.246.669.182
22, 24
23.750.178.315
7.605.774.684
27
20.674.462.045
22.448.930.471
(362.908.428.453)
(492.526.979.114)
12.177.054.066
9.240.144.764
3.114.837.973
13.933.130.085
7.086.899.416.904
5.000.529.691.151
(177.763.748.924)
(1.105.678.269.247)
10
(273.491.911.774)
(1.021.809.144.291)
11
268.727.745.184
703.897.108.817
12
(18.320.018.252)
(28.541.385.553)
13
Tin li vay tr
(3.114.837.973)
(14.785.659.974)
(8.813.950.770)
14
(1.073.341.754.164)
(793.480.641.563)
6.929.668.017.079
4.978.991.895.071
15
3.704.175.480
1.255.501.334
(1.137.571.835.560)
(778.588.561.106)
16
(518.731.228.162)
(330.218.588.434)
20
5.294.567.838.319
2.411.168.612.240
(3.133.999.297.771)
(1.767.206.055.153)
16.830.384.644
47.134.169.534
(18.000.000.000)
(30.000.000.000)
(2.536.900.000.000)
1.170.408.000.000
27.358.535.564
17.778.374.972
5.819.454.717.083
4.218.181.708.937
6.981
5.145
29
Cc thuyt minh t trang 113 n trang 149 l mt phn cu thnh cc bo co ti chnh hp nht ny.
n v tinh: VN
27.101.683.739.278
L Thnh Lim
Ng Th Thu Trang
K TON TRNG
GIM C IU HNH TI CHNH
110
9,10
22(b)
24
22
23
23
24
24
18.000.000.000
24
70.114.387.315
1.161.512.182
24
250.000.000.000
100.000.000.000
27
372.293.347.387
472.509.194.809
30
(4.973.661.178.425)
6.006.821.372
Cc thuyt minh t trang 113 n trang 149 l mt phn cu thnh cc bo co ti chnh hp nht ny.
111
Mu s B 03 DN/HN
Mu s B 09 DN/HN
TI SN
Thuyt minh
31.12.2012
31.12.2011
32
1.454.528.400.000
(1.982.321.000)
(1.852.743.000)
33
624.835.000.000
34
(1.209.835.000.000)
36
(2.222.994.056.000)
(741.428.260.000)
40
(2.224.976.377.000)
126.247.397.000
50
(1.904.069.717.106
2.543.422.830.612
60
3.156.515.396.990
613.472.368.080
61
(325.519.080)
(379.801.702)
70
1.252.120.160.804
3.156.515.396.990
19, 20
20, 21
1. C IM HOT NG CA
CNG TY
Cng ty C phn Sa Vit Nam (Cng ty hoc
Vinamilk) c thnh lp ti nc Cng ha X hi
Ch ngha Vit Nam (Vit Nam hay Nh nc) ban
u theo Quyt nh s 420/CNN/TCLD ngy 29 thng
4 nm 1993 theo loi hnh doanh nghip Nh nc
di s kim sot ca B Cng nghip Vit Nam. Ngy
1 thng 10 nm 2003, Cng ty c c phn ha theo
Quyt nh s 155/2003/Q-BCN do B Cng nghip
cp. Ngy 20 thng 11 nm 2003, Cng ty ng k
tr thnh mt cng ty c phn hot ng theo Lut
Doanh nghip Vit Nam theo Giy php ng k Kinh
doanh s 4103001932 do S K hoch v u t Thnh
ph H Ch Minh cp. Ngy 19 thng 1 nm 2006,
c phiu ca Cng ty c nim yt trn th trng
chng khon Thnh ph H Ch Minh theo Giy php
Nim yt s 42/UBCK-GPNY do y Ban Chng khon
Nh nc cp ngy 28 thng 12 nm 2005.
Vo ngy 19 thng 4 nm 2011, S K hoch v u
t Thnh ph H Ch Minh ban hnh Giy php ng
k kinh doanh iu chnh s 0300588569 ph duyt
vic chuyn tr s chnh v gia tng vn c phn ln
3.565.706.400 ngn ng Vit Nam.
Vo ngy 23 thng 8 nm 2011, S K hoch v u t
Thnh ph H Ch Minh ban hnh Giy php ng k
kinh doanh iu chnh s 0300588569 ph duyt gia
tng vn c phn ln 3.708.255.500 ngn ng Vit
Nam.
L Thnh Lim
Ng Th Thu Trang
K TON TRNG
GIM C IU HNH TI CHNH
Cc thuyt minh t trang 113 n trang 149 l mt phn cu thnh cc bo co ti chnh hp nht ny.
112
113
Mu s B 09 DN/HN
Mu s B 09 DN/HN
2. CHUN MC V CH K TON P
DNG
hp nht
31.12.2012
Tn
a ch
Quyn
s hu
(%)
31.12.2011
Quyn
biu
quyt (%)
Quyn
s hu
(%)
Quyn
biu quyt
(%)
Cng ty con:
Cng ty TNHH Mt Thnh vin B 10, Tn Tro, Qun Tn Ph, TP. H
Sa Vit Nam
Ch Minh, Vit Nam
Cng ty TNHH Mt Thnh vin
Sa Lam Sn
Cng ty TNHH Mt Thnh vin
u t Bt ng sn Quc t
Cng ty TNHH Mt Thnh vin
Sa Dielac (*)
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
Cc bo co ti chnh hp nht ca Tp on c
100%
100%
100%
100%
Lin doanh:
D n pht trin ngun
25%
25%
25%
25%
24,5%
24,5%
24,5%
24,5%
ch khc.
2.2 Nm ti chnh
Nm ti chnh ca Tp on bt u t ngy 1 thng 1
Ta nh c/-Beker
109 Tuwharetoa St, PO Box 1091,
Taupo, New Zealand
19,3%
15%
19,3%
15,79% 15,79%
19,3%
19,3%
(*) Ngy 18 thng 9 nm 2012, Ban iu hnh ca Cng ty ra quyt nh gii th Cng ty TNHH Mt Thnh vin Sa
Dielac (Dielac) chuyn cng ty con ny thnh mt chi nhnh ca Cng ty. Vic gii th Dielac c Ban Qun
l KCN Vit Nam Singapore chp thun ngy 25 thng 9 nm 2012. Ngy 29 thng 11 nm 2012, Cc thu tnh Bnh
Dng ng m s thu ca Dielac. Ngy 4 thng 12 nm 2012, Giy php ng k Hot ng ca chi nhnh
c S K hoch v u t tnh Bnh Dng ban hnh, sa i tn Dielac thnh Nh my Sa Bt Vit Nam. Ti ngy
31 thng 12 nm 2012, mt s th tc gii th Dielac vn ang c tin hnh.
Ti ngy 31 thng 12 nm 2012, Tp on c 5.000 nhn vin (2011: 4.638 nhn vin).
2.3 Hp nht bo co
Nm 2012, Cng ty son lp bo co ti chnh hp
nht theo Chun mc K ton Vit Nam s 25 Bo
co ti chnh hp nht v K ton cc khon u t
vo cng ty con.
Cng ty con
Cng ty con l nhng doanh nghip m Tp on c
quyn chi phi cc chnh sch ti chnh v hot ng
ca doanh nghip, thng i km l vic nm gi hn
mt na quyn biu quyt. S tn ti v tnh hu hiu
ca quyn biu quyt tim tng ang c thc thi
hoc c chuyn i s c xem xt khi nh gi liu
114
115
Mu s B 09 DN/HN
Mu s B 09 DN/HN
2. CHUN MC V CH K TON P
DNG (tip theo)
2. CHUN MC V CH K TON P
DNG (tip theo)
116
2.10 Cc khon u t
(a) u t ngn hn
117
Mu s B 09 DN/HN
Mu s B 09 DN/HN
2. CHUN MC V CH K TON P
DNG (tip theo)
2. CHUN MC V CH K TON P
DNG (tip theo)
Nh ca v vt kin trc
10 - 50
My mc, thit b
Phng tin vn ti
Thit b qun l
Phn mm
Gia sc
8 - 10
10
3-8
6
6
2.13 Bt ng sn u t
Nm
118
10 - 50
10
119
Mu s B 09 DN/HN
Mu s B 09 DN/HN
2. CHUN MC V CH K TON P
DNG (tip theo)
2. CHUN MC V CH K TON P
DNG (tip theo)
tynh sau:
Qu u t pht trin
Qu d phng ti chnh
ti a5% li nhun
sau thu
Cng ty.
iu l ca Cng ty.
120
121
Mu s B 09 DN/HN
Mu s B 09 DN/HN
Tin mt
Tin gi ngn hng
2011
1.007.244.458
748.676.117
850.362.916.346
789.766.720.873
750.000.000
400.000.000.000
2.366.000.000.000
1.252.120.160.804
3.156.515.396.990
2012
S d u nm
2011
79.244.243.600
70.657.669.500
8.586.574.100
54.008.653.800
Hon nhp
(3.224.221.780)
130.028.675.620
79.244.243.600
Trch lp d phng
S d cui nm
(*) Cc khon tng ng tin bao gm tin gi ngn hng c k hn o hn ban u khng qu 3 thng.
n v tinh: VN
(b) u t ti chnh di hn
4. CC KHON U T TI CHNH
n v tinh: VN
2012
2011
82.283.660.000
82.283.660.000
211.020.970.112
24.993.771.792
2.974.000.000.000
440.000.000.000
50.000.000.000
300.000.000.000
200.000.000.000
u t ngn hn khc
472.000.000.000
18.000.000.000
4.039.304.630.112
815.277.431.792
(130.028.675.620)
(79.244.243.600)
3.909.275.954.492
736.033.188.192
2011
178.904.317.366
173.228.494.143
21.888.373.590
15.038.025.559
9.942.684.826
9.942.684.826
7.209.270.725
7.209.270.725
217.944.646.507
205.418.475.253
50.000.000.000
50.000.000.000
300.000.000.000
206.996.073.800
30.540.000.000
106.350.000.000
300.000.000
120.300.000.000
80.840.000.000
783.646.073.800
(14.355.884.467)
(142.350.792.629)
284.428.762.040
846.713.756.424
Cc khon u t khc:
Cc khon u t di hn khc:
D phng gim gi u t ngn hn c lp nhm phn nh s suy gim gi th trng ca cc c phiu c lin
quan ti ngy lp bng cn i k ton.
D phng gim gi u t di hn
122
123
Mu s B 09 DN/HN
Mu s B 09 DN/HN
7. HNG TN KHO
n v tinh: VN
2012
S d u nm
n v tinh: VN
2011
2012
142.350.792.629
108.580.084.548
763.261.300
34.898.977.981
Nguyn vt liu
Hon nhp
(74.749.515.662)
(1.128.269.900)
Cng c, dng c
(54.008.653.800)
14.355.884.467
142.350.792.629
Trch lp d phng
S d cui nm
2011
702.869.203.610
972.360.197.401
2.041.420.485.347
1.590.350.151.377
8.332.323.313
1.833.344.075
89.198.796.393
61.562.596.516
591.779.813.093
579.265.915.242
Hng ha
20.857.268.341
23.686.995.937
Hng gi i bn
21.842.627.806
48.370.380.232
3.476.300.517.903
3.277.429.580.780
(3.455.165.385)
(4.933.906.670)
3.472.845.352.518
3.272.495.674.110
Vit Nam v d phng gim gi u t tng ng l 54.008.653.800 ng Vit Nam c phn loi li sang u t ngn hn do
Ban iu hnh Cng ty c nh bn cc khon u t ny trong vng 12 thng tnh t ngy ca bng cn i k ton.
D phng gim gi hng tn kho
2011
1.269.841.759.012
n v tnh: VN
1.143.168.467.855
2012
6.144.600
55.733.508.797
39.118.333.339
27.586.763.700
53.480.095.630
235.708.097.835
128.535.499.715
76.841.890.627
7.884.229.656
11.665.360.512
403.754.490.615
232.805.433.796
124
2011
2011
S d u nm
4.933.906.670
4.133.214.915
Tng d phng
8.686.194.492
10.074.642.239
Hon nhp
(8.476.656.163)
(8.018.602.015)
S dng d phng
(1.688.279.614)
(1.255.348.469)
3.455.165.385
4.933.906.670
S d cui nm
125
Mu s B 09 DN/HN
Mu s B 09 DN/HN
8. CHI PH TR TRC
9. TI SN C NH
(a) Ti sn c nh hu hnh
n v tinh: VN
2012
2011
Chi ph qung co
2.542.287.500
8.320.100.182
1.587.393.638
2.414.274.654
2.499.507.569
3.862.183.375
46.373.495.946
34.676.924.998
10.519.642.156
4.255.096.359
Chi ph sa cha v bo tr
7.133.316.219
1.381.630.958
Chi ph khc
1.687.924.627
1.998.888.993
72.343.567.655
56.909.099.519
Ti sn c nh hu hnh
n v tnh: VN
2012
2011
5.301.826.836.260
26.327.202.110
136.900.621.045
58.794.694.591
56.748.352.395
278.770.870.141
257.951.636.615
681.819.789.341
14.868.734.720
6.522.338.934
961.162.499.610
72.831.881.331
72.831.881.331
2.201.083.457
(2.382.953.980)
251.261.432
(69.390.909)
(9.982.438.826)
(7.508.693.865)
(54.545.807.852)
(4.619.456.413)
(25.056.789.279)
(101.713.186.235)
(3.584.680)
(3.584.680)
1.187.312.617.245
4.404.145.312.663
362.119.442.659
316.019.727.093
243.278.216.767
6.512.875.316.427
217.612.580.950
1.285.791.657.838
143.083.992.356
120.979.925.716
40.730.136.946
1.808.198.293.806
48.704.874.132
362.635.368.504
30.188.603.674
46.006.042.200
36.488.175.567
524.023.064.077
67.482.521
(126.500.985)
67.003.048
(7.984.584)
Thanh l, nhng bn
(2.152.794.721)
(6.873.800.632)
(21.809.552.972)
(4.574.502.487)
(7.378.850.247)
(42.789.501.059)
264.232.142.882
1.641.426.724.725
151.530.046.106
162.403.480.845
69.839.462.266
2.289.431.856.824
693.202.552.939
2.309.528.476.964
199.666.567.412
136.457.957.370
154.772.987.769
3.493.628.542.454
923.080.474.363
2.762.718.587.938
210.589.396.553
153.616.246.248
173.438.754.501
4.223.443.459.603
Mua trong nm
Xy dng c bn d dang hon thnh
(Thuyt minh s 9(c))
Gia sc chuyn n
Phn loi li
Gim khc
Ti ngy 31 thng 12 nm 2012
23.214.857.824
11.922.656.050
41.073.978.122
25.598.314.795
97.740.813.322
Tng trong nm
98.456.539.909
75.772.676.087
(8.365.677.045)
(3.668.511.654)
(82.680.130.919)
(74.615.199.537)
(61.566.532.041)
41.073.978.122
25.598.314.795
Khu hao ly k
Phn loi li
25.598.314.795
Tng cng
195.503.124.715
11.241.646.159
S d u nm
Gia sc
257.437.883.086
15.699.234.727
2011
Thit b vn
phng
342.750.559.768
2012
Phng tin
vn chuyn
3.595.320.134.802
2.434.012.586
n v tnh: VN
My mc v
thit b
910.815.133.889
2.159.885.571
Nh ca v vt
kin trc
Nguyn gi
Thanh l, nhng bn
Tin thu t
n v tinh: VN
Gi tr cn li
126
127
Mu s B 09 DN/HN
Mu s B 09 DN/HN
9 . TI SN C NH (tip theo)
9 . TI SN C NH (tip theo)
(b) Ti sn c nh v hnh
Tng cng
Trong , c gi tr cc cng trnh ln ang thc hin ti cc nh my, chi nhnh v vn phng nh sau:
n v tinh: VN
Nguyn gi
324.478.280.840
58.931.090.027
383.409.370.867
Mua trong nm
5.041.508.797
5.041.508.797
Thanh l
(1.270.856.480)
(1.270.856.480)
324.478.280.840
62.701.742.344
387.180.023.184
78.679.820.739
48.683.460.597
127.363.281.336
4.076.328.249
3.395.614.523
7.471.942.772
(1.270.856.480)
(1.270.856.480)
82.756.148.988
50.808.218.640
133.564.367.628
2012
2011
Nh my sa Vit Nam
1.819.204.239.183
252.972.591.210
Nh my sa bt Dielac 2
1.509.809.070.248
383.594.721.240
Chi nhnh Cn Th
45.086.527.051
44.989.951.351
Trang tri b sa
35.366.294.536
15.893.206.674
Nh my sa Nng
21.448.226.014
237.931.390.899
591.352.078
80.403.563.112
Nh my sa Tin Sn
81.555.694.010
Nh my sa Ngh An
35.495.060.435
Nh my sa Dielac
33.679.200.351
Nh my sa Si Gn
10. BT NG SN U T
Gi tr cn li
Ti ngy 1 thng 1 nm 2012
245.798.460.101
10.247.629.430
256.046.089.531
241.722.131.852
11.893.523.704
253.615.655.556
n v tnh: VN
Quyn s dng t
C s h tng
Nh ca
Tng cng
Nguyn gi
1.295.087.396.884
665.282.453.729
Tng trong nm
3.244.215.655.105
1.765.978.487.062
(961.162.499.610)
(1.130.614.746.336)
(4.529.164.165)
(12.899.119.045)
(1.029.633.406)
3.565.241.433.334
1.295.087.396.884
128
2011
27.489.150.000
5.994.290.197
84.183.047.263
117.666.487.460
1.144.301.491
15.850.898.430
16.995.199.921
599.429.017
3.357.469.432
3.956.898.449
1.743.730.508
19.208.367.862
20.952.098.370
27.489.150.000
4.849.988.706
68.332.148.833
100.671.287.539
27.489.150.000
4.250.559.689
64.974.679.401
96.714.389.090
Khu hao ly k
Gi tr cn li
Quyn s dng t ca Tp on th hin quyn s dng t v thi hn qun Hi Chu, TP. Nng v c
ghi nhn theo nguyn gi v khng khu hao.
Nguyn gi bt ng sn u t ca Tp on khu hao ht nhng vn cn s dng ti ngy 31 thng 12 nm
2012 l 6.976.800.000 ng Vit Nam (2011: 6.976.800.000 ng Vit Nam).
129
Mu s B 09 DN/HN
Mu s B 09 DN/HN
11. LI TH THNG MI
n v tnh: VN
n v tnh: VN
2012
S d u nm
2011
2012
Thu gi tr gia tng
59.106.005.706
78.912.830.769
3.932.727.653
5.819.918.779
252.860.913.932
188.626.252.026
18.020.617.756
13.715.531.182
32.604.800
388.358.072
333.952.869.847
287.462.890.828
15.503.335.522
19.556.808.664
(2.269.050.480)
(1.841.148.924)
(1.784.422.662)
S d cui nm
13.662.186.598
15.503.335.522
Gim trong nm
2011
Thu khc
n v tnh: VN
2012
2011
2012
H tr bn hng cho nh phn phi
2011
172.183.794.781
166.981.423.467
138.181.804
S d u nm
80.643.411.508
62.865.036.536
27.358.535.564
17.778.374.972
Chi ph qung co
116.910.036.213
29.428.701.502
108.001.947.072
80.643.411.508
Chi ph vn chuyn
23.976.054.607
25.359.546.962
7.115.522.438
5.795.564.015
Chi ph bo tr v sa cha
5.797.227.711
6.357.023.147
11.164.299.513
7.252.173.600
27.956.701.587
19.365.394.796
365.103.636.850
260.678.009.293
S d cui nm
Ti sn thu thu nhp hon li ch yu pht sinh t cc khon chnh lch do nh gi t gi, cc khon d phng
v cc khon chi ph trch trc.
130
2011
2.242.761.181.733
1.722.763.113.643
4.897.968.069
108.195.986.831
2.247.659.149.802
1.830.959.100.474
Chi ph phi tr khc ti ngy 31 thng 12 nm 2012 ch yu th hin chi ph thu t v chi ph hot ng
chung khc.
131
Mu s B 09 DN/HN
Mu s B 09 DN/HN
19. VN C PHN
n v tnh: VN
2012
Tin k qu nhn c t khch hng
Thu nhp khu phi np cha n hn np
18.642.185.025
13.510.621.271
176.541.502.888
31.891.388.948
34.800.000
448.007.419.155
184.859.155
582.711.892
615.429.742
20.363.229.449
13.241.826.199
664.137.048.409
59.478.925.315
2011
Vo ngy 20 thng 11 nm 2012, S Giao dch Chng Khon TP. H Ch Minh ban hnh Thng bo s 926/2012/
TB-SGDHCM ph chun vic ng k 277.841.042 c phiu thng vi t l 2:1. C phiu thng c pht hnh
t Qu u t v Pht trin v li nhun cha phn phi nhm tng vn ln 8.339.557.960.000 ng Vit Nam.
Ti ngy 31 thng 12 nm 2012, Cng ty ang trong qu trnh iu chnh Giy php ng k kinh doanh cho vic
tng vn ny.
Vn c phn ca Cng ty c duyt v pht hnh nh sau:
31.12.2012
Vn c phn c duyt
31.12.2011
S c phiu
VN
S c phiu
VN
833.955.796
8.339.557.960.000
556.114.754
5.561.147.540.000
833.955.796
8.339.557.960.000
556.114.754
5.561.147.540.000
(430.120)
(4.504.115.000)
(247.140)
(2.521.794.000)
833.525.676
8.335.053.845.000
555.867.614
5.558.625.746.000
(*) Phi tr khc v u t ti chnh bao gm mt khon nhn tr trc 447,822,000,000 ng Vit Nam t mt bn th ba v vic
chuyn nhng khon u t ca Cng ty vo mt ngn hng trong tng lai. Vic chuyn nhng ny ch c hiu lc khi
C phiu ph thng
C phiu hin ang lu hnh
C phiu ph thng
Vit Nam nhn trong cc nm trc v 355.822.000.000 ng Vit Namnhn trong nm 2012.
C phiu ph thng c mnh gi 10.000 ng/c phiu. Mi c phiu ph thng tng ng vi mt phiu biu
quyt ti cc cuc hp c ng ca Cng ty. Cc c ng c nhn c tc m Cng ty cng b vo tng thi
im. Tt c cc c phiu ph thng u c th t u tin nh nhau i vi ti sn cn li ca Cng ty. Cc c
ng c hng li c phiu theo thng bo ca Cng ty. Cc quyn li ca cc c phiu c Cng ty mua
li u b tm ngng cho ti khi chng c pht hnh li.
n v tnh: VN
Vn gp ca
ch s hu
n v tnh: VN
2012
S d u nm
2011
C phiu qu
Qu u t v
pht trin
Qu d
phng ti
chnh
Li nhun
cha phn
phi
Tng cng
3.530.721.200.000
(669.051.000)
2.172.290.789.865
353.072.120.000
1.909.021.531.417
7.964.436.590.282
2.030.426.340.000
1.276.994.100.000
(1.852.892.040.000)
1.454.528.400.000
66.923.897.268
51.373.933.083
Vn gp tng trong nm
Trch lp d phng
1.687.443.587
16.618.656.982
Mua c phiu qu
(1.852.743.000)
(1.852.743.000)
S dng d phng
(680.685.501)
(1.068.692.797)
4.218.181.708.937
4.218.181.708.937
(8.294.878.354)
Trch lp cc qu
588.625.486.519
203.042.634.000
(1.208.328.620.254)
(416.660.499.735)
S d cui nm
59.635.777.000
66.923.897.268
Chia c tc
(741.428.260.000)
(741.428.260.000)
5.561.147.540.000
1.276.994.100.000
(2.521.794.000)
908.024.236.384
556.114.754.000
4.177.446.360.100
12.477.205.196.484
132
Thng d
vn c phn
133
Mu s B 09 DN/HN
Mu s B 09 DN/HN
Qu d
phng ti
chnh
Li nhun
cha phn
phi
Tng cng
908.024.236.384
556.114.754.000
4.177.446.360.100
12.477.205.196.484
(1.628.883.194.992)
(1.149.527.225.008)
(1.982.321.000)
(1.982.321.000)
5.819.454.717.083
5.819.454.717.083
Trch lp cc qu
814.747.976.337
32.287.268.008
(1.425.622.185.054)
(578.586.940.709)
(2.222.994.056.000)
(2.222.994.056.000)
8.339.557.960.000
1.276.994.100.000
(4.504.115.000)
93.889.017.729
588.402.022.008
5.198.757.611.121
15.493.096.595.858
Vn gp ca
ch s hu
Thng d
vn c phn
C phiu qu
5.561.147.540.000
1.276.994.100.000
(2.521.794.000)
Vn gp tng trong nm
2.778.410.420.000
Mua c phiu qu
Qu u t v
pht trin
2012
Li cho vay
468.750.000
2.445.000.000
249.762.897.095
366.516.423.111
Li u t tri phiu
77.056.806.958
97.988.961.693
C tc nhn c
35.619.974.400
25.576.594.310
103.438.947.734
133.011.736.352
53.335.201.499
8.790.592.000
100.617.862
1.358.536.168
475.238.586.049
680.232.453.133
21. C TC
Trong nm 2012, Cng ty cng b v chi tr c tc bng tin t cui ca nm 2011 mc 20% v c tc bng
tin t 1 ca nm 2012 mc 20%.
C tc bng tin t cui ca nm 2012 s c xut trong i hi ng C ng ca Cng ty t chc trong
nm 2013.
2011
23. GI VN HNG BN
n v tnh: VN
2012
Gi vn ca hng ha bn
n v tnh: VN
2012
2011
Doanh thu
Bn hng ha
378.856.511.250
302.234.100.241
26.687.053.494.046
21.737.996.256.230
Cung cp dch v bt ng sn
11.694.544.989
9.636.945.888
24.079.188.993
20.690.188.407
27.101.683.739.278
22.070.557.490.766
(529.926.422.029)
(441.891.678.905)
(10.183.137.285)
(1.236.918.752)
(540.109.559.314)
(443.128.597.657)
26.561.574.179.964
21.627.428.893.109
Bn thnh phm
2011
313.985.989.376
286.607.568.444
17.110.723.660.326
14.684.630.075.415
5.511.306.230
5.461.852.413
1.021.956.715
1.314.885.592
6.163.282.024
2.017.880.798
47.214.514.188
57.217.075.478
209.538.329
2.056.040.224
17.484.830.247.188
15.039.305.378.364
Gi vn ca thnh phm bn
Cc khon gim tr
Chit khu thng mi
Hng bn b tr li
134
135
Mu s B 09 DN/HN
Mu s B 09 DN/HN
n v tnh: VN
2012
H tr thanh ton nh phn phi
2012
2011
165.496.215.666
139.108.109.646
13.566.054.345
10.884.949.950
4.275.239.859
5.130.371.249
60.091.120.002
50.962.059.856
Thu, ph v l ph
15.421.910.323
5.136.600.449
1.344.579.930
18.452.003.759
50.852.128.502
47.134.745.105
123.243.688.760
96.091.668.645
24.670.644.465
32.483.865.536
Cng tc ph
18.037.151.325
14.907.572.769
5.975.197.656
6.926.788.557
42.223.338.513
32.213.261.678
525.197.269.346
459.431.997.199
2011
31.602.235.707
22.667.657.049
Chi ph li vay
3.114.837.973
13.933.130.085
1.016.360.739
1.173.590.655
37.855.110.550
105.298.278.209
23.750.178.315
60.940.976.183
(77.210.476.142)
42.357.282.181
31.042.882.273
58.995.000
51.171.129.415
246.429.909.362
2011
Chi ph qung co
586.620.623.362
400.203.453.923
Chi ph khuyn mi
635.694.113.386
501.645.805.671
405.354.439.716
330.271.502.489
154.142.240.782
126.040.690.295
56.236.043.231
46.661.138.368
61.297.993.881
36.459.224.005
25.653.373.488
25.827.515.080
Chi ph khc
13.803.784.829
10.079.299.960
Gi tr cn li ca ti sn c nh thanh l
307.016.838.337
254.224.204.720
99.969.890.863
80.501.413.118
2.345.789.341.875
1.811.914.247.629
136
2012
2011
789.778.800
3.140.520.594
38.249.877.676
58.616.361.045
94.593.140.503
81.356.185.908
196.470.446.738
166.810.521.148
20.220.100.031
13.182.449.134
350.323.343.748
323.106.037.829
(58.923.685.176)
(81.065.291.516)
(81.732.178)
(1.395.686.642)
(722.472.308)
(4.000.858.759)
(2.696.555.210)
(63.006.276.113)
(85.880.005.676)
287.317.067.635
237.226.032.153
H tr t nh cung cp
Thu nhp khc
137
Mu s B 09 DN/HN
Mu s B 09 DN/HN
28. THU
Cc cng ty trong Tp on chu thu thu nhp doanh nghip (TNDN) theo cc mc thu sut khc nhau t 15%
n 25% ty thuc vo a im kinh doanh tnh trn thu nhp tnh thu.Trong Tp on, ch c Cng ty v Cng
ty TNHH Mt Thnh vin sa Lam Sn c pht sinh chi ph thu TNDN. Cc cng ty con cn li trong Tp on cha
c thu nhp chu thu.
S thu trn li nhun trc thu ca Tp on khc vi s thu khi c tnh theo thu sut thng thng 25%
theo quy nh ca lut thu hin hnh nh sau:
n v tnh: VN
2012
2011
6.929.668.017.079
4.978.991.895.071
1.732.417.004.270
1.244.747.973.768
(313.944.391.849)
(226.947.759.566)
(21.681.732.054)
(24.161.191.796)
6.147.267.330
5.821.560.435
(316.897.335.259)
(251.427.181.503)
(7.099.509.506)
5.315.132.448
7.720.353.075
7.362.992.662
18.236.511.541
5.413.792.134
1.110.213.299.996
760.810.186.134
n v tnh: VN
2012
2011
5.819.454.717.083
4.218.181.708.937
833.639.586
546.582.775
6.981
7.717
833.639.586
819.874.163
6.981
5.145
iu chnh:
Chnh lch thu sut gia cc chi nhnh v cc cng ty con
Thu nhp khng chu thu
Chi ph khng c khu tr
u i thu
Ghi nhn ti sn thu thu nhp hon li trc y cha
ghi nhn
2011
16.367.691.633.669
14.287.698.212.202
736.961.575.667
601.635.087.269
534.303.105.072
414.590.126.002
922.116.282.884
747.394.008.140
1.842.875.132.323
1.418.792.597.684
20.403.947.729.615
17.470.110.031.297
Cc chi ph khc
Chi ph thu thu nhp doanh nghip ca Tp on c tnh da trn trn thu nhp chu thu c tnh trong nm
v ty thuc vo vic kim tra v c th c s thay i ca c quan thu a phng.
2011
Li c bn trn c phiu ti ngy 31 thng 12 nm 2012 c tnh bng s li nhun thun phn b cho cc c
ng chnh chia cho s lng bnh qun gia quyn ca s c phiu ph thng ang lu hnh trong nm.
138
112.180.852
139
Mu s B 09 DN/HN
Mu s B 09 DN/HN
32. BO CO B PHN
2011
Lin doanh:
D n Pht trin ngun nguyn liu sa ti Vit Nam
3.761.820.098
3.483.876.513
376.348.603.444
208.625.385.663
37.676.635.000
8.283.190.000
417.787.058.542
220.392.452.176
Thng tin b phn c trnh by theo b phn theo khu vc a l ca Tp on. Bo co chnh yu, b phn
theo khu vc a l, c da vo c cu bo co ni b v qun l ca Tp on.
Kt qu bo co b phn bao gm cc khon mc phn b trc tip cho mt b phn cng nh cho cc b phn
c phn chia theo mt c s hp l. Cc khon mc khng c phn b bao gm ti sn, n phi tr, doanh
thu t hot ng ti chnh, chi ph ti chnh, chi ph bn hng, chi ph qun l doanh nghip, li hoc l khc v
thu thu nhp doanh nghip.
B phn theo khu vc a l
Khi trnh by thng tin b phn theo khu vc a l, doanh thu b phn da vo v tr a l ca cc khch hng ti
Vit Nam (trong nc) hay cc nc khc ngoi Vit Nam (xut khu).
n v tnh: VN
Trong nm 2012, Cng ty C phn Nguyn liu Thc phm Chu Si Gn tt ton khon vay 18 t ng Vit
Nam vay t Cng ty trong nm 2011.
2012
Doanh thu bn hng
iv) Chi tr c tc
Gi vn hng bn
n v tnh: VN
2012
2011
1.001.952.000.000
333.984.000.000
C ng ln:
Tng Cng ty u t v Kinh doanh Vn Nh nc (SCIC)
Li nhun gp
Xut khu
2011
2012
Tng cng
2011
2012
22.849.151.383.120
18.854.564.315.218
3.712.422.796.844
2.772.864.577.891
26.561.574.179.964
21.627.428.893.109
(14.546.267.732.706)
(12.815.260.529.233)
(2.938.562.514.482)
(2.224.044.849.131)
(17.484.830.247.188)
(15.039.305.378.364)
8.302.883.650.414
6.039.303.785.985
773.860.282.362
548.819.728.760
9.076.743.932.776
6.588.123.514.745
33. CAM KT VN
Cc cam kt v chi tiu to lp ti sn c nh k hp ng ti ngy lp bng cn i k ton nhng cha c
hch ton vo bo co ti chnh nh sau:
n v tnh: VN
2011
56.403.673.599
2012
46.643.535.904
n v tnh: VN
2012
n v tnh: VN
Thu t v thu kho
1.693.428.819
S c phiu
145.509.003
Di 1 nm
140
2.142.064.573.853
2011
Lin doanh:
453.394.023.691
Cc hp ng thu hot ng khng hy ngang, Tp onphi tr mc ti thiu trong tng lai nh sau:
2011
2011
T 1 n 5 nm
VN
9.046.521.632
5.281.677.565
36.186.086.528
21.133.710.260
3.204.539.250
108.050.477.828
Trn 5 nm
256.388.911.967
175.917.048.989
4.897.968.069
108.195.986.831
301.621.520.127
202.332.436.814
VINAMILK - Vn cao Vit Nam
141
Mu s B 09 DN/HN
Mu s B 09 DN/HN
Cc yu t ri ro ti chnh
Tng quan
Ri ro th trng
Ri ro tn dng
Ri ro thanh khon
Ban iu hnh chu trch nhim chung i vi vic thit lp v gim st nguyn tc qun l ri ro ti chnh. Ban
iu hnh thit lp cc chnh sch nhm pht hin v phn tch cc ri ro m Tp on phi chu, thit lp cc bin
php kim sot ri ro v cc hn mc ri ro thch hp, v gim st cc ri ro v vic thc hin cc hn mc ri ro.
H thng v chnh sch qun l ri ro c xem xt li nh k nhm phn nh nhng thay i ca cc iu kin
th trng v hot ng ca Tp on.
Tin gc ngoi t
USD
49.848
244.147.038.928
1.360.887.689
26.862.852
9.151
558.747.318.929
249.831.451
38.600.690
58.999
802.894.357.857
1.610.719.140
(35.559.707)
(12.185.695)
(739.641.898.740)
(332.681.669.023)
3.040.983
(12.126.696)
63.252.459.117
(331.070.949.883)
N ti chnh
Mc ri ro tin t
(i) Ri ro tin t
Tin gc ngoi t
USD
EUR
USD
EUR
27.989.325
1.482.878
582.961.667.350
40.976.354.510
25.905.903
539.568.149.410
53.895.228
1.482.878
1.122.529.816.760
40.976.354.510
(38.849.352)
(12.606.518)
(809.154.305.747)
(348.355.921.842)
15.045.876
(11.123.640)
313.375.511.013
(307.379.567.332)
N ti chnh
Mc ri ro tin t
VN tng ng
Ti sn ti chnh
142
EUR
11.737.838
USD
EUR
Ti sn ti chnh
(a) Ri ro th trng
Tp on chu ri ro t gi trn cc giao dch mua v bn bng cc ng tin t khng phi l ng Vit Nam. Cc
ngoi t c ri ro ny ch yu l ng la M (USD) v ng Euro (EUR).
VN tng ng
143
Mu s B 09 DN/HN
Mu s B 09 DN/HN
144
Mc ri ro tn dng ti a i vi mi nhm ti sn
ti chnh l gi tr ghi s ca nhm cng c ti chnh
c trnh by trn bng cn i k ton. Cc nhm ti
sn ti chnh ln ca Tp on l tin gi ngn hng,
cc khon phi thu khch hng, cc khon phi thu
khc v cc khon u t.
(i) Cc ti sn ti chnh khng qu hn cng khng
b suy gim gi tr
Tin gi ngn hng v cc khon u t vo tri phiu
khng qu hn v khng b suy gim gi tr l cc
khon tin gi v cc khon u t vo tri phiu pht
hnh cc ngn hng c Ban iu hnh nh gi
c xp hng tn nhim cao Vit Nam. Cc khon phi
thu khch hng v phi thu khc m khng qu hn
cng khng b gim gi ch yu l t cc cng ty c
qu trnh thanh ton tt cho Tp on.
S d vi ngn hng
145
Mu s B 09 DN/HN
Mu s B 09 DN/HN
n v tnh: VN
Ti ngy 31 thng 12
2012
Qu hn 1 n 30 ngy
2011
13.392.747.256
15.058.558.138
Qu hn 31 n 60 ngy
214.534.274
287.717.434
Qu hn 61 n 90 ngy
574.491.413
630.000
3.727.445.863
14.181.772.943
19.074.351.435
Qu hn hn 90 ngy
T 1 n 2 nm
3.383.050.344.921
2.195.856.347.192
92.000.000.000
Gi tr ghi s ca cc khon phi thu khch hng v phi thu khc c xc nh l c suy gim gi tr v s tng
gim ca d phng gim gi tr lin quan nh sau:
n v tnh: VN
Ti ngy 31 thng 12
2012
2011
Gi tr ghi s
Tng gp
7.427.162.147
3.582.467.962
(3.852.583.886)
(1.918.007.430)
3.574.578.261
1.664.460.532
S d u nm
1.918.007.430
596.556.111
D phng tng
1.972.328.394
1.833.346.777
(37.751.938)
(511.895.458)
3.852.583.886
1.918.007.430
D phng gim gi tr
Xa s
S d cui nm
146
147
Mu s B 09 DN/HN
Mu s B 09 DN/HN
Gi tr ghi s tr d phng ca cc khon phi thu khch ngn hn, tin gi ngn hng v cc khon phi tr ngi
bn v phi tr khc l gn bng vi gi tr hp l ca chng.
Di y l chi tit gi tr hp l ca cc khon u t ngn hn v di hn:
n v tnh: VN
So snh vi gi th trng
Gi tr s sch
Gi tr th trng
D phng
Tng
Gim
211.020.970.112
14.318.490.708
(61.470.408.420)
163.869.052.400
(61.470.408.420)
82.283.660.000
(68.558.267.200)
13.725.392.800
(68.558.267.200)
Gi tr th trng ca chng khon vn nim yt ti S giao dch Chng khon Thnh ph H Ch Minh c tnh
da vo gi ng ca ca ngy giao dch cui cng ca nm ti S giao dch chng khon Thnh ph H Ch Minh.
Gi tr th trng ca cc chng khon vn cha nim yt c c tnh da trn gi giao dch bnh qun ca 3
cng ty chng khon.
Gi tr th trng ca chng ch qu cha nim yt c tnh da vo gi tr th trng ca danh mc u t ca
qu c xc nhn bi cng ty chng khon v ngn hng gim st c b nhim.
Cc u t di hn khc
Chng ch qu
30.540.000.000
(14.355.884.467)
16.184.115.533
(14.355.884.467)
323.844.630.112
14.318.490.708
(144.384.560.087)
193.778.560.733
(144.384.560.087)
24.993.771.792
11.762.802.708
(10.685.976.400)
26.070.598.100
(10.685.976.400)
82.283.660.000
(68.558.267.200)
13.725.392.800
(68.558.267.200)
L Thnh Lim
Cc u t di hn khc
148
K TON TRNG
206.996.073.800
5.973.328.500
(96.442.805.500)
116.526.596.800
(96.442.805.500)
Chng ch qu
106.350.000.000
(45.907.987.129)
60.442.012.871
(45.907.987.129)
420.623.505.592
17.736.131.208
(221.595.036.229)
216.764.600.571
(221.595.036.229)
Ng Th Thu Trang
GIM C IU HNH TI CHNH
149
Chi nhnh ti Cn Th
CC N V TRC THUC
A CH LIN H
CNG TY C PHN SA VIT NAM
Tr s: S 10 Tn Tro, Phng Tn Ph, Qun 7, Tp. H Ch Minh
T : (84. 8) 54 155 555
Fax : (84. 8) 54 161 226
Email : vinamilk@vinamilk.com.vn
Website : www.vinamilk.com.vn
Nh my sa Trng Th
Nh my sa Thng Nht
Nh my sa Dielac
Fax : (84 8) 62 88 57 27
Nh my sa Bnh nh
Nh my sa Ngh An
Nh my sa Si Gn
Nh my sa Cn Th
Nh my sa Tin Sn
Nh my sa Nng
Nh my sa Vit Nam
Nh my sa bt Vit Nam
L Q, ng s 7, KCN Ha Khnh,
Qun Lin Chiu, TP Nng.
X nghip kho vn H Ni
150