C ~ N G TY co P H ~ KHU C ~ N G NGHIGP H@P PHU&

BAO CAO TAI C&NH DA DUQC KIEM TOAN Cho n&m thi chlnh d t thlc nghy 31 thang 12 nHm 2010

NO1 DUNG

BAO CAO COA HOI D ~ N G QUAN TN

BAO cAo KU?M TOAN

BANG CAN D ~ I IU? TOAN

BAO CAO KI?T QUA HOAT DONG KINH DOANH

BAO CAO LU~T CHUY~N T@N TE

THUYET MINH BAO cAo TAI C H ~ H

TRANG

C ~ N G TY cd PHAN KHU C ~ N G N G W P HIGP PI-IUOC Khu B, duimg s8 1, khu CBng nghiep Hif-p Phdc, huy&n Nh& Bt, tp. HB Chi Minh, Vi@ Nam

W C LVC

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C ~ N G TY E Y & % I ~ KW CONG NG-P HI@P PHU&C Khu B, dutmg sb I, khu Cang nghiw H@p Phuirc, huy&nNhta Be, tp. HA Chi M i , Viet Nam

BAO CAO C ~ A HOI DONG QUAN T w

Hoi d8ng Q& @ Cang ty Cd ph$n Khu CBng nghiep Hiep Phuac (mi tit l i "CBng ty") trinh biiy b b c b n&y c h g vm b b cio t8i chlnh dZL dupc kibm to& cba C6ng ty cho n8m thi chinh k6t thhc ngay 31 t h h g 12 n&m 2010.

HOI D ~ N G Q U ~ TRJ VA BAN TONG G ~ M DOC C b thinh viffi c& Hoi d8ng Q u h @ vii Ban T6ng Giim 66c Cang ty dli di&u hbh C6ng ty trong n2m vta d6n n a y @p bho & d y gbrn:

H6i dbne OuHn tri:

6ng Di@ Dong 6ng Phan Hbng Q u h B i V6 Thi ~ u ~ & n Lan 6ng D o h Hbng Diing 6ng ~ ~ u y h XU& H~~II ang D o h ~ b n g T h

Chu tich (tir nhiem ngtay 08/05/2010) Chb tjch @8 nhiem ngtiy 08/05/20 10) Thanh vi&n T h M vi@n Thbh vi8n Thhnh vih

Ban ~ b n e Gi4m abc: 6ng ~ ~ u y 8 n Xu& H h ~ b n g G i h dbc 6ng Vuung HCiu Mb Ph6 Tang G i h dac 6ng D o h ~ b n ~ T h Ph6 Tbng Giim d8c

T R ~ C H NHIBM C ~ A BAN T ~ N G GIAM D ~ C

Ban ~ 8 n g G i h d8c CBng ty cd Mch n h i b 1% bho cho tii chinh n h g n8m p h h 6nh mot chch trung t k c v i hpp Iy tinh hinh t i i chhh cGng nhu kkt qu8 hog dong kinh doanh vii t h h hlnh luu chuy&n ti& t& c&i Cang ty trong n h . Tmng viec u p bho cc8 tAi chinh u&y, Ban ~ b n g Giiun dbc dupc y€u d u phiii:

Lw chon c b chinh s h h kkB t o h thich hpp vta $ dyng cic chhh s h h 66 mot chch nhkt quh ; Dua ra cic x6t d o h vta uirc t h h mot c b h hqp 19 vti th$n trpng; N€u r6 c b nguyen k c kb toin thich hqp c6 dupc t u b thh hay khang, c6 nhfing ap d w g sai l&ch trgng yku c$ dupr d u g bb v i giiii thich trong bio cho ttai chhh hay khang; u p b b cao tai chinh hen co s& hopt dong li&n tpc h.lt Wbng hpp khbng th6 cho rihg Cang ty s l ti$ Wc boat dong kinh doanh, ~ h i & t k6 vta thuc hien he thSn kikrn soiit noi bo mot chch h@u hi@ cho muc dich lap v& trinh biy b b cho tai chhh hpp 19 n h h h+n ch ! nii ro v i gian la.

Ban ~ b n ~ G i b d8c C6ng ty chju t rhh nbi&m d&m b b dmg s6 s b h k6 t o L duqc ghi ch6p mot d c h phu hqp db p h h &I& mot chch hpp 19 tinh htnh thi chinh cua Cang & bit thM di&m neb vB a m bio &ng bao & tai chinh tub tht c h chub muc k6 t o h Viet Nam, h& th B ng kk t o h Viet Nam v i & quy Kwh phip 19 c6 lien quai?. Ban ~ 6 n g G i i dbc cGng chju Mch nhiern dam b b an t o h cho tAi dn c b Cang ty v i t k c hien ckc bien phap thlch hqp 86 n g b ch& vta phht hien c h hilnh vi gian l a vta sai p h w khic.

Ban T8ng Gihm dbc d% cam k& vdi Hoi dbng Q u h tri h g C6ng ty d hLm thd cac y€u chu nnu trnn trong vib Ibp bbb c b ti% chinh.

P H ~ DUY&T BAO CAO TAI C H h H Chilng tai ph€ duyet c8c hio d o ti% chinh kern theo. Chc hi0 c b ntay p h h bnh m g thyc vA hqp 19 tlnh hinh

c& Cang ty @ti ngiiy 31 t h b g 12 n8m 2010, k&t quh hoat dong kii doanh v i tlnh hinh luu chuy6n tai chinh kkt thhc c h g ngiiy, phii hqp v&i ,Chub mvc K6 t o h Viet Nam, he thbng K& to&

& quy djnh phip 19 05 lien quan.

Chi tjch Ngtay 28 t h b g 2 n h 2010

MTm In Ho Chi Mlnh City

C-NG -ry K I ~ M TOAN DFK NAM NO W8 Lam Son. Tan Blnh Dlsbicl T 648 6296 8 W SDF1< DFK VIETNAM AUDITING COMPANY 016ce ~n Hano1 h e 1 25, M3M.I ~uidmg, 91 Nguyen Chi No 426 Cao Thang, Dlstnd 10 T. &18 3888 3306

;7 V I E T N A M Thanh. Dong Da T. 84462% JOOB wdfkmm vn

Sd: IM/DFK-HCM

BAO CAO a~ TOAN ~6 b&o c b t8i chInh cba CBng ty ~b ph%l Khu CBng Nghiep Hiep PhuuBc

7 cho n&m tili chinh k&t thirc ngiy 31/12/2010

M: Chc C6 il8ng cila C6ng ty C& phin Khu C8ng Nghifp Hiep Phmk

C h h g t8i dH tidn hanh kiim t o h B b cho tii chhh c h Cbng ty Cb p h h Khu Cbn Nghiep Hiep Phu&c ("C8ng @') g8m: B h g c b d6i k& toin $i ngiy 31 t h h g 12 n h 2010, B&o d o k d t qufi hopt dong kinh doanh, B b cc8o Luu chuydn t i b te v i ~ h u y & t minh Bho cho tai chinh cho n8m tili chinh k6t thOc cung ngay, dugc l@p ngay 28 t h h g 2 ntm 201 1, hang 3 dbn trang 14 k&m theo.

Tlsch nhiCm cila Ban Gi4m a8c

Ban G i h dbc CBng ty cNu hfich nhiem i$p vh trlnh biy b m g thuc va hpp 11 b b c b t&i chhh c k C6ng ty the0 ch& mvc k6 tofin Vi& Nam, ~ h & do k& to&I doanh nghiep Vidt Nam v i c h quy djnh phap 19 c6 lien I

quan tgi Vi€t Nam. Trhh nhipm d y bao gi3m: thibt ki, thuc hien v l duy trl he thbng kikm SOY noi b0 li€n quan Mi viec l@p v8Mnh biy bbao d o t8i chinh khbng c6 c&c sai s6t hpng y&u do gian l$n ho$c nhkm I&; chgn I 1 1 Iga v i ap dwg chc chinh shch k6 tofin thlch hpp; v i thgc hi&n c h u(rc tinh k i t o h hpp 15' dbi viti timg h u h g hw.

Trrlch nhiem cda ~ i k m tohn vien

Trich nhiem c k c h h g t8i 18 Uua ra y kikn vb B b d o tii chhh d m tr€n k&t qufi cia cuoc kdm to& ChOng t6i &ti.& h*inh kikm t o h the0 c h Ch& muc Ki6m t o h Vi& Nam. C&c ~ h u i n mvc niy y€u ciu ch

d u ~ c sg & b b hqp 19 &ng BBo c b tai chlnh c6a CGng ty kh6ng cbn chua dung chc sai s6t trpng y&u. phii tuPn th6 c h quy tkc dpo d h ngh€ nghiep, phsi l@p k& hoach va thuc hien d n g vi& k i b t o h

Cbng vi@ kidm to& bao g8m t b c hien c b th6 tpc n h h thu thap c&c b h g c h h g ki6m to& v6 c b s8 lieu va c8c thuybt minh tr€n bao cho tAi chinh. Cac thd Uc ki6m t o h duuc lva chpn dua tr€n xkt d o h chuy&n m8n cda kikm to& vi€n v6 ~ i . ro c6 sai s6t trqng yku trong bAo c b tili chinh do gian I& hay d m 1211. Khi thpc h@n dinh gi8 chc riri ro niy, ki&m t o h vien a8 xem x6t h€ thbng ki6m soht noi b6 c h Cbng ty lien quan dkn vi& lap v i Mnh biy blio cao tili chinh m@ chch trung thuc, hpp 19 n h h thibt k i citc th6 Nc kidm t o h h p v6i tinh hinh thuc t6, tuy nhien kh8ng n h b mpc dich dua ra 5 ki6n vv& hi& qui cba he thbng kikm n6i W cba d m vj. Viec kihm tofin c b g bao gbm vi@ danh gi8 d c chinh shch k& tofin a8 dupc hp dwg vh tinh , . hap ly cba c h u&c Unh quan trpng c h Ban GiClm dbc ciing nhu d h h gih viec btnh bhy tbng th6 b h cho tt8i . . -;? chinh.

C h h g t8i tin Wdng r h g ckc b h g chimg ki6m t o h m i c h h g tbi &4 thu th$p duuc 18 d&y vA thich hpp d6 1Bm co s& cho chilng tbi Uua ra 9 kiku ki&m tofin.

Theo 5 kikn c h c h h g tbi, bb & tai chinh kem theo d& phfin anh hung thpc vB hpp Iy, hen cac khia c g h trpng yku, tinh hlnh tili chinh cfia C8ng ty tai ngiy 31 thang 12 n&m 2010 ciing nhu k6t qu8 host aang kinh 3

uu chuykn ti& te cho u8m t8i chinh k&t thirc cling ngiy, phh hqp viti c b Chuh muc K& - 6, ng K& t o h Viet Nam va ~ h c quy dinh phap 15 c6 li€n quan.

~ i & m to4n vidn Chimg chi ~ i k m tofin vi€n d 0182 IKTV C h h g chi ~ i & m toan vien sb 0985/KTV Thay m@ vd &pi d@n cho: C ~ N G TY TNHH K I ~ M TOAN DFK VI$T NAM Ngdy 28 thin 2 nrim 201 1 Thllanh phb &Chi M i , Viet Nam

2 6 ~ ~ TY ~6 P H ~ K H U C ~ N G NG-P a P PHU& Khu B, W m g 98 1, kbu CBng nghiep Hiep Phuh, ~uy&NhB B*, Bgo d o thi ehloh Tp. H8 Chi Mi, Viet Nam Cho n8m tili chhh kit th6c nghy 3 1 thsng 12 n h 2010

BANG C& ~ 6 1 ~b TOAN Tai ng&y 31 thiing 12 n8m 2010

~hny&t

MH sb minh 3111212010

A. TAI S.&N NGAN E L ~ N 100 309.322.935.810

h c l c khoh hwng U m g ti&n 110 4 237.538,521.994 111 4.522.867.905

2. CBc kho~.tuung duong ti& 111 233.015.654.089

11. C ~ C khoan den tu #i chlnh nghn hqn 120 5 40,000.000.000 1.0hhrnginhan 121 40.000.000.000 2. Dlr phbng g i h gi& &u tu n& h w 129 -

?I. C6c khoHn phiii thn nghn ban 130 11.987.491.694 1. Phii thu khach hiing 131 6.092.936.599 2. Trii tn rh cho ngubi ban 132 2.374.197.757 3. Cbckho~ph&ithukh&c 135 3.520.357.338

lIl. Rsng t8n kho 140 272.041.805 l . ~ & t h n k h o 141 272.041.805

N. Thi sin ngin h@n khic 150 19.524.880.317 1. Chiphitr$tnr&cnghh@n 15 1 18.892.117.818 2. Thai giA tri giaang Uuw kh6u trir 152 - 3. T&i shn n g h h g ~ khac 158 632.762.499

B. TAI SAND& H$N 200 137.328.480.706

. Thi sHo cb djnh 220 136.905.067.369

, 1. T;li s ~ n c8 Uinh h(fu h~nb 221 6 27.997.441.300 222 38.097.165.687 - Gil ti hao mbn lily kk 223 (10.099.724.387)

227 7 177.800.801 228 309.301.386

- Gi4 trj hao mbn lay k6 229 (131.500.585)

3. Chi phi x& dmg co bh d& dang 230 8 108.729.825.268

11. C4c kho6n d&u tu tlli chhh dhi hgn 250 - 1. D ~ U tu vho c8ng ty lien k&t, li&n doanh 252 - 2. Dv phbng g i h gi& dku tu trri chinh dgi hm 259 -

11. Thi s h dhi hgn khlc 260 423.413.337 1 . Chi phf t~% tnfirc dAi h@n 261 9 423.413.337 2. Tiii s i n thud thu nh@p ho& l@i 262 - 3.T;lishndaihgnkhac 268 -

T ~ N G CQNG TAI S&i 270 446651,416.516 - Cric thuye"t mink Ern the0 tir trang 7 d& trang 14 li bp^ph& hqp thhh czin bcio crio tii ch

E 3

, ~. . .. L,.A- &A --

&NG TY ~6 ~ I d h ' KHU C ~ N G NGm@P H@P PHU& Khu B, duhg s6 1, khu C6ng nghi&p Hi&p PhuCrc, Huyen Nhh Bb, Bbo cbo thi chinh Tp. H6 Chi Minh, Viet Nam Cho nSm titi chinh k6t thth nghy 3 1 thing 12 nHm 2010

B h G C h ~ 6 1 a TO& theo) Tai nghy 31 thhg 12 n8m 2010

MAU B 01-DN Don v/: VND

N G U ~ N V ~ N MB sh minb 31/12/2010 31/12/2009

A. NQPHAI TRA 300 138.538.036.512 145,991,977,954

310 136.681.327.097 140,700 f 16,074 l.Vay vhnpnghm 311 - 2. PMi ti-& ngubi b8n 312 10.471.300.544 19.878.821.271 3. NguM mua trh tibn tm&c 313 25.644.210.888 24.251.726.103 4. ~ h u 6 vh cbc khoin phii nap Nhh nu& 314 10 10.420.092.917 11.887.170.066 5. ChiphLph&i~ 316 11 46.057.187.733 55.419.339.521 6. CBc hob phAi trH, pMi n6p ngh h$n khiic 3 19 31.279.613.555 8.373.242.383 7. Quy khen thuimg, ph6c lqi 323 12.808.921.460 20.889.916.730

330 1.856.709.415 5.291.761.880 1. DV phbng trq chp mht vi&c km 333 847.737.415 874.51 1.630 2. Phii ti-& dhi h g ~ khic 338 1.008.972.000 4.417.250.250

B. V ~ N C H ~ ~ s&I#U 400 308.113.380.004 225.212.430.888

L vbncbasahau 410 12 308.113.380.004 225.212.430.888 411 60.000.000.000 60.000.000.000 =

2. Ch&nh lech ty gii chua t h ~ c bi&n 2,096,884,215 .? .: ! ?:.' '- '.. -...,&:

3. Quy d& tu phat trh 417 16.981.820.859 12.872.254.192 ' ' 4. Quy dp phbng thi chinh 418 16.981.820.859 12.872.254.192 d -' 5. Lqi nhu& chua p h a ph6i 420 214.149.738.286 137.371.038.289

an kinh phi vh quy khhc 430 - -

440 446.651.416.516 371.204.408.842

Vii Th/ Thanh Thio Gi4m d6c tsi chinh

Cdc thuydt minh k2m the0 tir trang 7 dkn trang 14 Id b?jph& hqp thiurh clia 660 c60 tcii chinh

L . . L TY cb PHAN KHU C ~ N G NGHlSP H@P ~~u'irc Khu B, d u h g sb 1, khu Cdng nghidp Hiep Phubc, Huyen NhB Be, Brio c4o tjli chinh Tp. H6 Chi Minh, Vi@ Nam Cho n h t i i chinh k&t thhc nghy 31 t h h g 12 n8m 2010

BAO CAO &T QUA HOqT DONG KINH DOANH Cho n h thi chhh kkt thhc nghy 31 W g 12 nHm2010

MAU B 02-DN Dun vj: VND 1

1. Doanh thu thuin

2. GiB vbn h h g bib

3. Lpi nhu$n gOp

4. Doanh thu ho@ dong t;li chinh Dong dd: Thu nh@ 18i vay

Thu nhdp l8i ch@m tr6

5. Chi phi tz%i chi&

6. Chi phl bin h&ng

7. Chi phi q u h ly doanh nghiep

8. Lli tir boat dong kinh doanh

9. Thu nhap M c

~ h u ~ & t minh

10. Chi phi khhc j~ (1.005.917.258) (1.522.483.639)

1 1. Lm n h u a kh&c 40 20 3.708.199.338 2.521.716.1 14

12. LSi kk to411 tru6.e thu& 50 140.647359.788 , 145.848.263.982

13. Chi phi thu6 thu nhap doanh nghiep hi@ hthh 51 21 (14.376.088.677)/ (8.446.410.647)

14. LSii sau thuk thn oh@p doanh nghifp 60 126.271.171.111 ,137.401.853.335

V(I Thi Thanh Thho Gi4m dhc t i i chinh

I

b,, C2c thuy6t minh Ern theo &hang 7 din trmzg 14 1ri bBph@ . , hqp thhh nia bdo cdo trii chinh

- . . ., L.ii> . .., >. ,

; C ~ N G TY cC) P H ~ KHU CONG NG-P HI@P PHU'&C . Khu B, dubng s6 1, khu CGng nghiep Hi&p Phu&c, Huydn Nha B& BBo d o thi chfnh

: Tp. ~8 Chi Mih, Viet N m Cho n8m tili chinh k&t thbc nghy 3 1 thang 12 n8m 2010

BAO CAO LUU C H W ~ N TIBN T$ Cho u&n tai chhh k6t thk ughy 31 &g 12 nHm 2010

I. LW C H U Y ~ N T&N TU H O ~ T DONG KINH DOANH 1. mi trdc tho6 01 140.647.259.788 145.848.263.982

: 2. ~ i 6 u chiuh cho ciie kholn: ~ h h hao t i i s8n c6 djnh 02 7.205.172.896 1.663.595.800 (L%i)/ld ul ho*t dong &u tu. 05 (40.121.163.501) (24.201.460.1 17)

5 Lqi nhu)n/(ehi phf) ki ih doanb truck thay dhi v6n luu dong 08 107.731.269.183 123.310.399.665 .(Tilng)/Giiun c k khoh phbi thu 09 357.756.436 (12.279.990.703) ( T w ) I G ' i h h g d n kho 10 (156.107.029) (4.934.700) (GiBm)/T&g c k k h o h phhi ;h6 11 (351.591.262) 12.935.977.355 (T'dng)/Gi&mchi phi trh tru&c 12 8.032.112.61 1 (1 1.570.61 1.947) hub thu nh@p doanh nghi&p d& n6p 13 (15.770.067.674) (3.869.392.534) Tdn thu khac cho hogt dong k i doanh

- (10.399.661.557) 20 99.843.372.265 98.121.785.579

II. LU'U CHUYBN T I ~ N TU HOqT DONG DAU TU 1. ~ i k n chid& mua s b t i i s h c6 U ' i v h d c tAi s h dai h@~ k h k 21 (139.864.137.345) (16.838.753.815)

:: 2. Zku thu do thanh I$, nhuqng b h tAi sh c6 djnh 22 2.295.057.165 4.149.709.506 . 3. ~ i b n chi cho my, mua cdc c8ng c ~ u q c b dm vi khac 23 (365.252.534.193) (188.735.384.806) 4. ~ i k n thu h8i cho vay, b;in lai cBng cp nq c h don vj k h k 24 375.332.909.624 332.814.179.263 5. ~ i & n c h i diu tu g15p v6n vho don vi khac 25 - - 6. ~ i & n thu h8i d h tu g6p v6u v b don vi k h k - 450.000.000 7. ~ i & u thu it% cho vay 27 38.618.176.024 17.407.234.572 Luu chuydn ti& tbuhn tii hoqt dong d i u tu 30 (88.870.528.725) 149.246.984.720

34 (6.000.000.000) (34.716.995.500) 40 (6.000.000.000) (34.716.995.500)

Lvu chuydn ti6n thuhn trong nHm 50 4.972.843.540 212.651.774.799

~ i k n vh twng durmg ti& diu nHm 60 232.565.678.454 17.817.019.440

:img c6a thay d8i @ gid hgi dohi guy d8i ngoqi t& 6 1' - 2.096.884.215

g duung ti& cusi o3m 70 237.538.521.994 232.565.678.454 --

VI Thj Thanh Thio GiBm d6c tAi chinh

C ~ N G TY ~6 PUN KAU C ~ N G N G m P H@P PHU&C Khu B, dubng s6 1, khu C8ng nghiep Hiep Phubc, Huyen Nhil Bb, Bio d o tsi chinh Tp. Hd Chi Minh, Vi&t Nam Cho n&m Lmi chinh k@t thuc ng8y 31 t h h g 12 n8m 2010

T H U Y ~ T MINH BAO c.40 TAI CHMK MU B O ~ - DN Cbc tkuykt mrnh niry 16 bbph& hqp thbnh nhb ein &c dpc ddng t@i v6i bbo cdo tbi chinh

T H ~ N G TIN CHUNG

Mnh thire sI3 hen v8n

C8ng ty C6 p h h Khu C8ng Nghiep Hi@ Phudc ("C6n.g ty") 18 C6ug ty ~b p h h dugc thhh lap va hogt dong ttpi Viet Nam the0 ~ i h ~ Chimg nh$n Ding Kinh doanh s6 4103007006 nghy 14 thin 06 u&m 2007 v8 ~ i k ~ phkp diku chinh I h thir 2 s8 0305046979 n@y 11 t h h g 09 n&n 2009 do Sb K h09ch .ch vilu tu ~ h s n h phb HB CM wi chP.

f

T8ng sb nhtn vi€n c h C8ng ty tai nghy 31 t h h g 12 n h 2010 18 158 nguiri (n8m 2009: 134 nguM).

Hoat dong chhh

Hopt dong cchfnh &a C6ng ty 1I:

. Nghien c h , th?Ic hi& c b dinh huhg, muc lieu, chuang trioh, dv an &u tu phst tri&n vb xby d m vh kinh doanh ca s& ha t b g cho c b khu ch& xu&, khu c8ng nghiep vh clc cgm d h cu, khu 68 thj m&i $i thanh ph8 H8 Chi Minh vh cic dd/ phuang khac;

. Dich vu cung chp cho khu ch@ xu& khu c6ng nghiep cac lea vat y, uguy& v@t lieu va cch djch \ 1 ~ k h b v& ve sinh, c6ng vi&n cay xanh, thu gom ric ~ h & lieu, phe p h h , cung chp ththirc Hn c6ng

. K i doanh h b g d t nh@p khau, vat lieu xi3y dgng, cho thud cic thikt bi v& phbng, mAy tinh vh phu ki&n, kinh doanh nhh;

. X&y d w g va cho thue van phbng Dm nec, kho b%i khu cBng nghiep.

Tq sir &a C6ng ty @t $i Khu B, Dubng s8 1, Khu C8ng nghiep Hi@ Phubc, XB Hiep Phubc, huyeu NhA Bb, Thanh phb HB Chi M i .

CU SO LbP BAO CAO TAI MNII VA NAM TAI CH~NH

Ccr sI3 IQp bio c io t8i chhh

B6o d o thi chinh kbm the0 dugc W l n h bay b b g ~ b n g Viet Nam (VND), tbeo nguyen t6c gi8 gbc .ch phb h w v(n & ~ h & mqc K@ t o h Vi& Nam, He th6ng K@ t o h Viet Nam v8 c b quy djnh hien hanh khk v& k& t o h $i Viet Nam.

CBng ty dP V$ dang ghi nh$n gid v8n h h g b h trong the0 Nghi uy& sb 17MQ.HDQT.08 ngiy I llO30008 c C Hoi d8ng Q u h tri. S8 lieu tam tioh dva tr6n mot ph I n . c&c clu phi ubc tinh d& hoin thiuh ca s& ha ting giai d o p I Khu CBng Phubc, bao gbm tikn thue dft, chi phi d$n bB giai tba, san lhp, he thbng d u r n ngi bg, c$ thoat nubc, he thgng chi&u shg , ... 18 318.690 d8nglm2 v8 dang ghi nh$n mot p h h tr€n tAi khoiu chi phi phfii td~. Ban T6ng Giiun dbc tin r b g viec ap dyng dan gianay ssB p h b anh chinh xf~c han g~it v8n h h g bin c"a C6ng ty.

NPm tsi chhh N b thi chinh chC8ng ty bit d u tlr nghy 1 t h h g 1 vh k& thbc v8o n&y 3 1 t h h g 12.

T ~ M TAT CAC C ~ H SACH K& TOAN CHO YBU

Sau &y lh 18c chhh sach k& t o h ch" y&u dugc ~ ; u g ty Bp d w g trong vi&c 1@p bio cao tAi cbinh:

U&c tinh k& toan

ViQc 1$p b b cao thi ch!nh tugn th6 the0 chc chub mvc KC$ t o h Viet Nam, He th8ng K& t o h Viet

nhang ubc tinh vh gih d& nh hutmg d@n s8 lieu b b c b v& cBng np; thi s L vh viQc Mnh bhy cac khoh c8ng ng v8 tAi s&n tikm thng @i nghy k& thBc ni6n do k& t o h cihg nhu d c s8 lieu b8o c8o v& doanh thu vh chi phi trong subt nHm ffii chinh. ~ & t quh hoat dong kinh doanh thqc t& c6 th6 khac v&i c b u&c tinh, giA dinh 6@ ra.

7

--7---

C ~ N G TY ~6 P& KHU C ~ N G NGH@P HI$P PHU&L Khu B, d u h g s6 I, khu C8ng nghi@ Hitp Phudc, Huyen Nhil BB, Bbo cho t8i chinh Tp. H8 Chi Minh, Viet Nam Cho n5m thi chhh k& t h k ngily 3 1 thhg 12 d m 2010

THUY~T MINH BAO CAO TAI CH~NH M.&u B09 - DN Ccie thuyb minh nhy Id b@ph& hpp thimh vd c/n dvgc dpc d8ng th8i vdi brfo crio tdi chi'nh

Ti&n vh cbc khoiin t m g duomg ti&

~ i b n mat vh c&c khoh tumg ducmg tikn mtt bao gbm tibn m& tai qup, chc khoin tibn ggiri kh6ng kj, hpn, c8c khoin d h tu n g h c6 khir nang thanh khoh cao, d$ d h g chuy6n dbi thbh t i b vh It nii ro lien quan dkn vi& bi&n dong gi6 trj.

Thi siin d dinh hltu hlnh vh khhu hao

Tgi s h cb d@ hGu hlnh Uuqc trinh bily the0 nguy&u giir ~ giir tri hao mon liiy kk. NguyQ gi8 tili sAn cb Ujnh hau hinh bao gbm giir mua vil t o h b6 c b chi phi khac lien quan tr(rc tidp d&n vi€c dua tAi s h vilo W g tMi s b s h g sir dung.

Tili sin cb d~ h h hinh duqc khku hao theo phucmg ph$ d u h g t h h g dua tr€n thbi gian hth dung u6c tinh, cu thh nhu sau:

sb n h Nhil cira, v$t kikn tnic 10 W y m6c vil thi6t bi 5 - 10 ~ h u u n g tien v b tai truYBn & 6 - 10 ~ h i & t bi dyng cu q u h 19 3-5 Tgi sin cb U'inh kh6c 4

Thi s in c6 ajnh vB hlnh vB khhu hao

phdn m& vl tinh

P h h m&m vi tinh duqc ghi nh$n ban d h the0 gifi mua v l duqc k h h hao the0 phuang phip d u h g kg dpa tren thbi gian httu d m u6c tlnh la 5 a m .

Chi phi xily dyng ccr b in d& dang

Circ tili s h dang trong qul h3nh xiy dgng phvc vy muc dieh s&n xu&, cho thu&, quh tri hoijc cho bht muc dich nho kh6c duqc ghi n h b thw i6 &c. Chi phi nily bao ghm chi phi dich v~ vil chi phi 1%

vay c6 lien quan phb hpp v(ri chinh shch k f t o b c ia C6ng ty. Viec tinh khku hao c b c b tAi sin nBy duqc irp dyng gi6ng nhu v6i c b teii sAn khb, hit ddgu tir khi tAi s h & vao trgngth&i sin shng sir dvng.

Chi phi phii trP

Chi phi p h ~ ail duqc ghi nh& dw chc uirc tfnh hgp 19 vb sh tikn phai h-8 dk ddgu tu hoin thllnh cu sir hq t%lg giai do@ I Khu CBng nghiep Hi&p Phuh. Gil v6n hoqt dong cho thue lqi d&t aong Uugc thh t o h nhu sau:

Gia vbn Di& tich dht Giir v6n 1m2 dkt 1C. (%) ghi nh#n boat dong = chothue theo x chothuetheo du x doanh thu trong @

cho thud dht hqp dbng t o h dhu tu so v&i d n g gih ~ trong I@ t b c hien hqp d6ng

Trong 66: Gih v6u du t o h &t cho thud la 318.690 &ng/mz dht thumg phhm.

Ghi nh$n doanh thu

Doanh thu duqc ghi n h b khi k6t quH giao djch dupc xic a n h mot d c h d h g tin cby VA C8ng ty c6 khA n b g thu duqc c b lgi ich kid t& N giao dich nily. Circ Uibu kien ghi nhgn w thg sau &y cUng phii duqc dBp b g khi ghi n h b doanh thu:

Doanh fhu cho Utud d h &xAy dmg cusd hp t&g dupc x b (4nh Iil tang sb tikn thuc nh$n khi dkt duqc bin giao cho khbh hhg.

Doanh fhu cung cdp d/ch vy dupc ghi nh&n khi c6 b h g chimg vb @ I& a c h vp cung ckp duqc hoin thbh Qi ngily k6t thitc ni€n d9 k6 toh .

M1 ti& grZl duqc ghi nh@n tr€n cu sir dbn tfch, duqc xac d&lh I& s6 du c b teii khoin tibn gki vh l%i sukt ap d u g .

' . ... ,

Blo d o thi chinh ; Tp. H6 Chi Minh, Viet Nam Cho W t M chinh k& thficngiy 31 thsng 12 n h 2010

T m T MMH BAO CAO TAI ~ N H M ~ U B09 - DN Cric thuy& minh ndy Id b@ph& hqp t h b h v& cdn dvgc dpc ding thW v&i bbo cdo thi chinh

Cic nghi@ v\l phit sinh b h g c b loqi ngopi te duqc chny&n d6i theo @ gki tai ngily phat sinh nghiep y. Chgnh Iech @ gil phit sinh N c b nghiep y niy duqc hsch toin vilo Bio clo K€t qnh hoqt dong kinh doanh.

~6 d u c k tii s h b h g tikn v i c6ng nq phii thu, phii td c6 g6c ngoqi te t$ ug&y k& thitc ninien do k6 t o h dugc chuykn ddi the0 t); gii tpi ngiy nAy v i dupc XII 19 nhu sau:

f - Ch€nh lech @ gil pMt sinh ti^ vi@ dbh gil lai c b khohn tiin, phii thu v i phii hS ng& h+n c6 g6c ? ngoai t$ $i thm dikm ngay k&t thhc ni&n 46 duac ghi nhb tr€n k h o h myc chenh lech @ gii h6i do& y : C . thuoc muc v6n c h ~ s6 hrlu tr&n b h g c8n d6i k& toh .

i' . . - Ch€nh l$ch phit sinh N viec d h b gil I$ c b k h o h phii thu vil p M tri dY h g ~ duqc ghi n h b vao i' kkt qui host dong kinh doanh trong (hoac dupc ghi &In mot ph& vio kkt qnh trong kj.). Khoh I ' 16 cMnh lech t); gii cbn 4 i (nku c6) chua ghi nh$n d o kkt q d hoat dong kinh doanh dupc p h h bb I v h chi phi bong vbng 5 n h tikp theo.

5 ' Tho6

1; Thu6 thu nh$p doanh nghidp th& hi€n Ang gii tri &a sb thuk phii !xi cda nim hien a. S6 thub hien $i phai tia duqc tlnh dua tr€n thu d@p chju thu6 trong n h . Thu nhap chju thu6 k h k vcri lpi nhu$n t h h dugc trhh biy tr&n bio c b k6t qu8 boat d6ng kinh doanh vi thu nhap chju thub kh8ng bao g8m cic k h o h thu nh$p hay chi phi tinh thn& ho$c Uuqc khhu trir irong clc nilm khlc (bao g8m c i 16 mang sang, n&u c6) v i ngoii ra kh6ug bao g8m & chi ti€u kh6ng chju thu6 hobo khang &ac khiu Mr.

Viec x k Xnh thud thu nhsp c b C8ng ty can dr v b &c quy &jnh hi@ h M v& hub. Tuy nhih, n h g quy djnh nhy thay d6i theo timg thtri kj. vvB vi@ xic dm sau cimg v& thud thu nh$p doanh nghi€p t@ th@c vio k&t qu8 kikm tra quykt toin thu& cita ca quan thu& c6 tbh quybn.

Cac loai thuk khic (niu c6) Uuqc Ap d w theo cic lu$t thu& hien h h h t+i Viet Nam.

Tibn mat Tikn giri n g C hang C k !&oh tumg Uucmg ti&n

tu n a b han khhc - - . , Dq phbng giam gil D&u tu chimg k h o b nghn h+n (-) (-1

40.000.000.000 52.177.259.646 (*) Day l i khoh ti& giti tikt kiem co kp hgn t r h 3 thang.

CBNG TY CB P& KW C ~ N G NGHI&P Hap P H U C Khu B, d u h g 98 1, khu C6ng nghi9 Hiep Phubc, Huyen Nhi Be, Bdo cio thi chinh Tp. H6 Chi Minh, Viet Nam Cho n2m tai chfnh k&t th~Sc ngay 3 1 thing 12 n h 2010

THUYI~T MINH BAO CAO TAI CH~NH MAU B09 - DN Cdc thuydt minh n Q Id bdph6n hgp t h M vd cb dvgc dpc ddng thai vai bdo cdo tdi chinh

s. TAI SAN c6 ~ p m HOW HM-I

Nhi cira & Mhy m6c Phumg ti@ Thibt bi van v@ ki&n td~c & thi&t bi V&I t&i phbng K h b ~ h n ~ ceng

QB VND VND VND BE! VND NGUYBN GJA Tgi ngiy 01/01/2010 16.735.024.682 590.578.839 12.500.646.124 1.435.981.971 13.018.294 31.275.249.910

7.465.001.026 136.110.640 165.728.671 305.M.658 - 8.073.084.995

- (1.184.497.631) (57.021.385) (9.650.202) (1.251.169.2181

TgingBy3111Z2010 24.200.025.708 T27.289.479 11.481.877.164 1.684.605.244 3.368.092 38.097.165.687

GIA HAO M ~ N LOY K$ Tgi n@y 01/01/2010 - 100.345.587 2.695.024.170 622.275.814 13.018.294 3.430.663.865

K& hao trong nilm 968.001.023 83.414.567 5.626.380.281 450.364.181 - 7.128.160.052 - (403.908.325) (45.541.003) (9.650202) (459.099.530)

Tgi ngiy 31/12/2010 968.001.023 183.760.154 7.917.496.126 l.027.098.992 3.368.092 10.099.724.387

GIA T Q C ~ N LM Tgi ngky 31/12/2009 16.735.0tP.682 490333352 9805.621.954 813.706.157 - 27.844586.045 HhN

Trong n&n 2010, C6ng ty dB ghi nh&~ t& b6 gi8 tri con lqi ccda c b tAi shn ch dinh phvc vu hoqt dong duy tu v h chi phl duy tu 18 3.856.450.943 VND.

~h s.&N cC6 D m VB &NH

NGUYEN GIA 309.301.386

309.301.386 Tainghy 31/12/2010 GIA TR! H A 0 M ~ N L ~ Y Kl? Tgi ngiy 01/0112010 ~ h b u hao trong n8m Tqing8y 31/12/2010

G d TRJ C ~ N L&I Tqi ngPy 31/12/2009

Tqi ngPy 31/12/2010

8, cw P H ~ XAY DI,J'NG cu BAN D& DANG

T$ngiy 01 &go1 12.564.887.435 20.421.062.982 149.588.625.978 1 1.964.437.625

chuy& qua tai SAU cb cqnh (7,465,001,026) (16.735.024.682)

Gihmkhb . (*) (45,958,687,119) (2.465.145.890) Tqi ngiy 31 thhng 12 108.729.825.268 12.564.887.435

(*) Trong n b 2010, C6ng ty ti& hanh k&t chuy&n gll tri chc c6ng nglnh x&y d w g ca bin cca Khu C6ng nghiep Hi@ Phuirc giai &ow I d5 h o b th- dua vio sir dvng sang c%l tri~ v6i p h h chi phi a h hr d4~ bich tru~rc.

10

2 6 ~ ~ TY c6 P H ~ KHU C ~ N G NGHIQP H@P PHUW Khu B, duimg ss6 1, khu CGng nghiep Hiep Phuk, Huy€nNhi Be, Bbo d o thi chioh Tp. H8 Chi Minh, Vi& Nam Cho nHm tii chlnh k& thtic ngiy 31 thhg 12 nilm 2010

f i ~ MINH BAO cAo TAI &NH MU B O ~ - DN Cdc thuykt minh n Q Id bBph&n hpp thhh vd cdn duqc d ~ c ddng tMi v&i b60 ccio tdi chinh

9. CHI P H ~ TRA TRVOC DAI E$N 2010 2009 VND VNf,

T*i ngliy 01 th6ng 01 3.771.225.277 6.272.210.549 T% 46.190.000 635.120.000 Phgn b8 vio chi phi trong n2m (3.394.001.940) (3.136.105.273) TZngliy 31 thhg 12 423.413.337 3.771.225.277

lo. THU$ VA CAC KHOAN PHAI NQP NHA Wirc 31/12/2030 3 1/12/2009

VND VND

~ h u k gib tri gia t h g 1.598.091.081 2.446.069.993 Thuk Thu nh@p doanh nghi&p 7.685.600.412 9.006.318.475 Khac 1.136.401.424 434.781.598

10.420.092.917 11.887.170.066 Ti& fhuP df

C h g ty phsi nQp tiin thu€ dht d8i v6i di@ tich 2.259.951,2 m2 dAt dang sir dung, trong 66 767.624,4 m2 vdi m&c gi8 18 375VND/mZ/n%im vli 1.492.326.8 m2 v6i gik 2 2 5 ~ ~ ~ / m ~ / n H r n , mirc gia nliy s€ thay di 5 n ~ l h , theo Hlrp d8ng thu& dht ss6 2188RIf)-TD ngiy 25 thhg 11 ni4m 1997 v i Php luc HT d8ng s6 4725E'LHD-TNMT-QHSDD ngiy 16 thing 6 n&n 2008. CGng ty duqc mi& tikn thu€ dat trong thbi hgn 7 n?un k& tir n8m 2004.

11. C H ~ P H ~ P E ~ I T B ~

Cha y&n Y Fhi @ b h m Mch tm@:mdng~& vai phen doanh thu &o-tbu& & d% @ &&I @eo s@ thw thu

1% ~d~crr6.~&l@U Qug Dku m, Wdvphbng LQi nhuCFho

V ~ P dih 16 pW& t8ichinh PI!@ ph6i T& y&Q VND mD

~ a i ngay o u o i m eo.oao.aoo.rm0 ~.W,~SI.QS ~:ooa.w~.s~s 5i.632.6a9.022 1~9.e36.w.on Lai Wng nbp - 137,401.853.335 137.401.853935 T&h cho @@ 6.870.Q%:6; 6iWO.(WZ667 @3.663.454.0611) (19.9n72#!.73Q W.aird tltc - - (24.mm0.000) ~24.00a.oOO.000~ Pgi itgAy3UZZOOS 6 0 . 0 0 0 . ~ 0 12.@i%.264.192 1AB72.254.1W 137.37W38389 ZW.llSJOg.6?3 LBi trw$hsm - - - 126.271.171.111 1'~.271.17~.111 ‘rTfdl &C;~U$ - 4.tO9.5q667 4.109.$66.667 (20,136.876669) (11.917.743335] Chi hb - - - (24.$OD.OO(LOWj (24.008XIOO.OW) CEih MI& - - - (5.355.594,$46) f5.355.'594.446)

311@/2010 .60.000.WO.W@ 16981,850.W 16.981.820.859 14.24%%?8&86 30&1U33@.W ----- Theb a & ~ phtfp 5811 fo di$u chi&, &I d i l$ &a eadg ty 60.OOO.MH).W VND (nHrn 2001): 6 0 ~ 0 0 0 . ~ 0 . ~ -1. T@ & 31 llnHrn&lO, v8m 6ih.R d86UaT: d (t&nggSp &nhu saw

Thea 6% ~$ntsirgk * g ~ K i n h h d 3111%2010 31f12r2009

VRTD %, rn I4 m L CB~@; ty mitt &a

:I. C&gnghi@Tiln Thu#n 36.48~000.000 60.8 86.480.000.W0 60.8 36.480.000.000 60'8 : . lcsc& &Ig* 23.520.000.~0 23:520,oQO.ooo 392 a.52o,oOCi.oOO 3

6B~lbao..000.00@ ----- IOD . 6 Q . ' ~ ~ ~ . 0 0 0 l W 6 0 . 0 0 @ i w 100

11

, . .1~.~ . ,:c>4.:. -.. ..< 1. . ..

C ~ N C TY ~6 P H ~ KHU C ~ N G NGHIEP li@P PHU& Kbu B, duhg s6 1, khu CBng nghiep Hi@p Phubc, Huyen NM Be, Bbo d o @ti chioh Tp. H8 Chi Minh, Viet Narn Cho n i b tti chinh k&t th6c ngiy 3 1 thhg 12 nim 2010

T ~ E T MINH BAO CAO TAI IXMI M;au B O ~ - DN C&c thziyit minh ndy 16 b@ph@n hpp thimh v6 c h d w c &c ddng tmi v& bcio ccio t6i chinh

S6 lupng c6 phib duqc ph$ ph& hanh S8 luqng c6 p h h dii phit hanh - cdphdn ph8 thdng - cdphin uu drii S8 luwg c6 ph& dugc mua lei - C G ' p h d n p ~ thdng - ~G'phdn uu drii S6 lupng c6 p h h dang luu hanh - cdphdnphd thdng - c8ph& uu dbi M@h gi& c6 phi&: 10.000 VND

14. DOANH THU T H U ~

Doaoh thu hBn hSng vP cung cfip dich vn Trong 66: - Doanh thu cho thug dkt - Doanh thu cung chp d8ng h8 nuac - Doanh thu cung chP nu& sach - Doanh thu xir 19 nuirc thii - Doanh thu cho thuB nh8 luu tr6 c6ng n h h - Doanh thu khk

Cbc k h o h giam trh - Hbg ban bb] trA lai

Trong 66: - Gii v8n cho thu€ &t - Gii v8n cung chp nuirc swh - Gi v6n xir 19 nu& th&i - GiB v8n cho thue nha hru trh c6ng n h h

16. DOANH THU HO4T DONG T& ~ H h l

Mi ti& g ~ , 1% cho vay LHi do c h b thanh tab Doanh thu ho$t dong tai chinh khic

17. CHI PHf HO4T BONG T h C-

Mi vay CWnh l&ch @ gia & thvc hien Chenh l&ch @ gid chua thvc hi@

Y€i!2 - VND 27.324.249.145 21.330.321.723

CBNG TY C b PI& KHU C ~ N G NG-P H@P P&&C Khu B, d u e s8 1, khu C8ng nghib J3fp Phuh, Huy&n NhB Bb, BBo cho t i i chinh Tp. H6 Chf Minh, Vi& Nam Cho n&ntii ch id k&t thhc ngky 31 thsng 12 n8m 2010

TJWY~T MINJ3 BAO CAO T ~ I C H ~ N H MAu B09 - DN Cdc thuykt minh ndy ld bg phpn hqp t h M vd c& &c dpc ding thdi vdi bbrf c& t&i chinh

18. CHIPH~BANHANG 2010 2009 m m

- Chi phi nhan vi&n 1.165.577.653 1.404.702.519 - Chi phi cbng c u dyng cv 58.012.576 18.586.895 -Chi phi khjlu hao TSCD 34.378.819 17.405.479 - Chi phi a c h vp mua ngoii 775.718.969 255.236.957 - Chi phl khac b h g hen 3.661.194.277 621.420.576

5.694882.294 2.317.352.426

19. CHI PM QU& L* DOANH NGAIQP 2010 2009 VND VND

12.150.517.998 8.110.406 189 369.193.943 444.536.955

1.467.948.969 668.977.464 237.900.510 37.704.467

2.968.670.556 2.657.309.951 5.456.265.872 5.129.569 792

22.650.497.848 17.048.504.818

20. LQ1 NHU@ TU HOAT DONG K& 2010 2009 VND VNf)

Thu nh@p til vifc thanh 19 tAi sin cki anh 2.295.057.165 3.422.436.779 71111 khhc 2.419.059.43 1 621.762.974 Thu nh)p khhc 4.714.116.596 4.044.199.753

Gia ei cbn l+i &a tAi sin cki &$I d% t h d 19 792.069.683 1.229.668.345 Chi khb 213.847.575 292.8 15 294 Chi phi khhc 1.005.917.258 1.522.483.639

Lp5 nhu)n khsc 3.708.199.338 2.521.716.114

21. TWE THU N u DOANH NGHIeP 2010 2009

~ h u & thu nhsp doanh nghi&p phli uop cho osm hien tai VND YE!.@ Lqi nhu)n t r d c thu& 140.647.259.788 145.848.263.982 ~ i b u chinh cho thu nh)p chju thu& Trir: Thu nh@ kh8ng chiu thu& - Cong: CBc khoin chi phf kh8ng dupc khiu .U (*) 176.084.965 Thu nh@p chju thu6 140.823.344.753 145.848.263.982 711116 sdt thu& thu nhap doanh nghifp - Hoat dong kinh doanh dich vp ha h g khu c8ng nghiep 10% 10% - Hopt dong kh&c 25% 25% Thudthu nhjlp do& nghiepph&in@p 19.583.525.555 18.165.242.192 Thubthu nh@p doanh ngh* duqc mi& gh' (5.207.436.878) (9.718.831.545)

Chi phi thus thu nhsp doauh nghi&p hien hPnh 14.376.088.677 8.446.410.647

C8ng ty c6 nghla vp nap thu€ thu nhap doanh nghi&p the0 1& 10% tr€n thu nwp chiu thuh. CBng ty d u p ml8n thub thu nhap doanh nghi+ trong ba n&n kd hk n&n dhu tiZn kinh doanh c6 Ei (n5m 2003) vB dugc g i h 50% trong tCim nam ti6p ththeo.

(*) Day l?i khoh tlkn ph?t vi p h w hLh chinh d t h d v i truy thu thue the0 B i h b h ski 5097lQD- XPHC-TTrl n@y 1111 112010 c h Cpc thu& Thanh ph8 HB Chi Minh.

13

V(L Thj Thanh Thio Gilm d6e tBi chinh

CONG TY c6 PHAN KHU C ~ N G NGHISP H@P PHUOC Khu B, d u h g s6 1, khu C8ng nghi&p Hiep Phuac, Huyen NhB BB, Tp. H6 Chi Minh, Viet Nam Cho n h tiii chfnh k6t thhc nghy 31 thhg 12 n h 2010

THIJYfiT MINH BAO CAO T& CHiNIl Ccic thuyb minh ndy 16 bdph& hqp thirnh v6 c& dugc dpc ding tMi vM bcio ccio tdi chinh

22. LAI cu BAN T R ~ N M ~ I c6 PHAN 2010 2009 VND - y!gQ

Lqi nhugn k6 toh sau thu6 thu @p doanh nghiep 126.271.171.1 11 137.401.853.33 5

Chc khoin di&u chinh tbg, g i b lpi nh@n d& xhc &@I lpi n h m p h h b8 cho c k cb ph8in ph8 thang.

126.271.171.111 137.401.853.33 Lgi nh@n p h h b6 cho c k c8 phAn ph8 th6ng.

c6 ph$l ph8 th6ug dang luu hhnh btnh q u h eong LPI cu bin tren m8i c6 phhn