Báo cáo tài chính công ty mẹ năm 2013 (đã kiểm toán) - Công ty Cổ phần Nhựa và Môi trường xanh An Phát

cdNG Ty co pH,LN NrrUA vA MOI TRttoNG xANrr AN PHATthirin Nan S6ch, huyen Nam Sech, tinh Hai Duon BAo cAo cOA BAN T6NG GrAM DOc Ban T6ng Girirn d6c C6ng ty C6 phdn Nhga vd Mdi trudng xan

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thirin Nan S6ch, huyen Nam Sech, tinh Hai Duon

BAo cAo cOA BAN T6NG GrAM DOc Ban T6ng Girirn d6c C6ng ty C6 phdn Nhga vd Mdi trudng xanh An Ph6t (gai tit Ie "C6ng q"') dC

trinh b6o c6o ndy cing voi b6o c6o tdi chinh crla Cdng ty cho nirn tii chinh kot thic ngdy 31 th6ng

l2 ndm 2013.

HOI D6NG QUAN TRI VA BAN T6NG GIAM DOC

CAc thdnh viCn cria HOi d6ng Quan tri vi Ban Tdng Cidm d6c Cong O da diiu hdnh C6ng ty trong

nnm vd d6n ngdy l{p 860 c6o niy g6ml

II6i ddns Ouen tri

I ong Pham Anh Duong

2 Ong Ph?m Hoang ViCt

Chn rich H6i d6ng Quan tri

Uy vien Hoi d6ng Quan tri

Uy vien Hoi d6ng Quan tri

Uy vi6n HQi d6ng Qu6n tri

Uy vi6n Hoi d6ng Quan tri

T6ng Gi6m diic Ph6 T6ng Gi6n d6c Ph6 T6ns Gi6n d6c

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TRACH NEIEM COA BAN TONG GIAM DOC

Ban T6ng Gi6m diSc COng ty c6 trech nhiem lap beo c6o tdi chinl hdng ndm phen enh mot cech trung

thgc vd hgp li tinh hinh tii chinh cfing nhu kiit que hoat dong kinh doanh vi tinh hinh luu chuyCn

;;d;t;';t;";; na r.ong 7ic" tap "a" 860 cao tdi;hinh nav' Ban T6ng Gi6m iliic duoc

yeu cau phei:

Lua chan ciic chinh srch kii toan thich hqp ve 6p dlrng cec chinh s6ch d6 mQt c6ch nhit quan:

Dua ra cec x6t do6n vd udc tinh mot cech hgp li veL thAn trQng;

Neu 16 cac nguyCn ric k6 to'an thictr hgp c6 duq c tuan tht hay kh6ng, c6 nhang 6p dlrng sai l€ch

rgng ydu cin duol c6ng b5 rr; giai Lhich rrong Beo cio tai chinh hay k}ong:

Lao br6o cao tdi chinh trCn co sd hoat dOnB lien Uc tru trlrong hqp khdng thd cho ring C6ng ty s€

tiAp tuc hoqt dqng kinh doanh: va

Thi6t ka \,ar thuc hien hi thong kiam so6l noi bO mot c6ch hau hieu cho muc dich lap vdtrinh bdv

beo c6o tai chinh hgp li nhim hen chd rui ro ve gian lan

Ban T6ng Gi6m d5c C6ng ty chiu trech nhiCm dim bio rang s6 ki! toan.dugc ghi lhdp mot c6ch phir

hqp a,a pian ,enh m6t c6ch hqp lj tinh hinh tni chjnh c'14 Cong ty o-b6t (! thoi diim ndo vd ddnt bio

ring b6o c6o Oi chinh tuin thri c6c Chuin muc kd todn Viit Nam He th6ng.ke todn.Vigt Nam vd ciic

quy-Ointr hien na*

"O tiCn quan tai Viet Nam Ban T6ng Gi6m-d6c

cing chiu tr6ch nhiem dam bdoin'toi'n cho tii s6n cira C6ng ty vd th$c hiCn cec bien ph6p thich hqp dC ngan ch4n ve phet hien c6c

bdnh vi gian lin vd sai Phqm k1t6c

d6c x6c nh{n rnng C6ng ty da tuen thi cec yCu ciu neu trcn trong viec lap bao cao

cho Ban T6ng Gi6m d6c,

Ng.ry 20 thdng 02 ndm 2011

c0l{G ry TIHH rciu roAu uA TuufiN rAl clillH oudc rE

International Auditing and Financial Consulting Company Limitedoia chi : Phbns 3203, Tdng 32, Nha 34l KOT Trung Hda - Nhan chlnh ouan cau Gi6y Ha N9i

Address: Roorn 3203, 32b Floor,34T BLriLding, Trlng Hoa - Nhan Chinh, Cau Giay District, Hanoi, V elnam

relt +84.4 222 12 891 Fa\: +A4-4 222 12 A92 Email: ifc@ifcvietnam com.vn Websit€: wwwifcvlelnam com vn

S6:3534/2014,tscKT{FC

BAO C,iO Ktr6M TOAN DOC LAP

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n6i aaog Quan tri va Ban T6ng ciim d6c

C6ng ty C6 phnn Nhrga vd Mdi tnrdng xatrh An Phit

Chung t6i de ki6m todn b6o ceo tii chinh kdm theo cta C6ng ty C6 phan Nhua vA-M6i trudng Xanh An

Ph6t (gai tit ld "C6ng ty"), duo c l4p ngey 20 th6ng 02 ndm 2014, tir trang 5 d€n trang 29, bao g6m

Bang can d6i kii to6n tei ngay 3l thAng 12 n6m 2013, Bao c6o k6t qua ho?t dong kinh doanh, 86o c6o

luu chuy6n tidn tQ cho nam tei chinh kiit thtc cirng ngdy vd Ben thuy6t minh beo ceo tdi chinh

Trich nhi6rn cria Ban T6ne Giim al6c

Ban T6ng Giim diic C6ng ry.chiu trech nhiCm vA viCc l4p vd trinh bny trung thtrc vd hgp li b6o cro tdi

chinh crl; C6ng ry theo chuin mgc kii to,in, ch6 d6 kii toan doanh nghiep ViCt Nam vd cec quy dinh

ph6p I! c6 li6n quan diin viec lap vi trinh bdy b6o ceo tei chinh vd chiu tr6ch nhiCm vc kiijm soat roi b0

nd Ban T6ng Gi6m diic x6c dinh ld cdn thiiit d6 dam bao cho viec bp vd trinh bdy bio cto tei chinh

L}ong c6 rai s6t treng 16u do gian ldn ho6c nhim lin

Trich nhi6m cria Ki6m toin vi6n

Trdch nhiCm cta chtng t6i b dua ra i kiiin vd beo c6o tdi chinl dua tr6n k5t qui cia cuQc ki6m to6n

Chuns t6i da tiitn hanh ki6m to6n theo chuin mrrc ki6m toin Vi€t Nan Cic chuin rngc niry ydu ciu

chttng t6i tu6n thri chuAn muc vd c6c quy dinh va d?o dtc nghe nghiCp, lap k6 hoach vi thlrc hien cuoc

ki6m toen d€ dat duo c su dam bno hop li v6 viCc 1i0u b6o c6o tai chinh cta COng ty c6 cdn sai s6t trgng

y6u hay kh6ng

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li6u vd thuvdt minh tren bAo ceo tii chinh C6c thi tuc ki6m todn dud c lua chQn dua trCn x6t doen cfu

t i6 to,en uiCn, buo gdm danh gie rui ro c6 sai s6ttrqng yiiu trong b6o c6o tdi chinh do gian lan ho4c

Dhim lan Khi thlrc hien denh gie c6c rdi ro na) kidm toen vien de xem xdt ki6m sodt noi b0 cta C6ng

ty lien quan dan viic lap \a rfinh ba) b6o cao tai chinh rrung lhvc hqp lj nham rhiEl ke cec thtl ruc

liiim roan phu hqp '6i iinh hinh rh{cia ru) nhi6n k}rong nhim muc dich dua ra:i kien ri hieu qua cua

ki€m so6t;Oi bO ;na C6ng ty COng viCc kiem toan cing bao g6m ddnh gi6 tini.thich hgp cia cec chinh

s6ch kii tonn duo c ,p dr,rn! va t*r1o p ty cta c6c udc tinh k6 toiin cria Ban T6ng Gi6m d6c ciing nhu

dinh gi6 viQc trinh bdy t6ng thC b6o c6o tdi chinh

chring t6i tin tuong ring c6c bing chtng ki6m toan md chtng t6i de thu thip duorc lir diy du rir thrch

hap lim co sd cho i ki6n ki6m to6n cia chung t6i.

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Thanh vi6n h6nq AGt',1 International / Member Firm of 4GlV lnternational

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BAO CAO KSM TOAN DOC LAP (TITP TIDO)

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Theo j kiiin cia chung t6i, beo c6o tdi chinh dd phan 6nh trung thlrc va h9? ly, trcn c6c khia canh trang yiu, tinh hinh rei chinh cna Cong ty t4i ngdy 31 th6ng 12 ndm 2013, cing nhu kCt qua hoat dong kinh ioanh vlr tinh hinh lru chuy6n tidn ti cho nim tei chinh k6t thric cr)ng ngiv, phir hgp voi chuAn mgc k€

Phem TiGn Df,ng

GCNDKHNKT s6 0747 -20\3-0'12-01

Tha, ndt vit dqi dien cho

C6ng ty TNHH Ki6m toin vi Tu vAn

Tii chinh Qu6c I6(IFC)

Hit NAi, ngay 20 thdng 02 ndm 2011

Ki6m to,in vi6tr GCNDKHNKT s6 169 3 -2013 -072-01

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B'io cAo r.AJ cHiNH

Cho nim tdi chinh k6t thirctr6n Nam S6ch huy€n Nam S6ch, tinh Hai Duon

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MAU B OI-DN Don vi: VND

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A _ TAI SiN NGAN IIAN

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CONG Ty cO PHAN NHVA vA MOr rRUoI''lG XANH AN PHAT

L6 CNI l+CN12, cgm c6ng nghiep An D6ng,

BAo c?io TAI CHiNH Cho ndm tdi chinh k6t thtc

B.iNG cAN DdI Kf roAN GIfP THEO)

T4i ngdy 31 lh6ng 12 ndm 2013

MAU B OI.DN Don vi: VND

guy6n Thi Giang

3 t2/2013

370.776.069.342354.165.069.342229.11 1 132.341t04.347 283 9671.205.312.612

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495.315,80I.777198.000.000.000130.933.926.549

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L6 CNl1+CNl2, ctlm c6ng nghiep An D6ng

BAo c^o rAr cHiNH

Cho nam tdi chinh ki:t thic

thi ffAn Nam Sech, huyen Nam Sdch, tinh Haj Duong ngdy 3 1 thAng I 2 nntll 20 I 3

BAo cio KfT euA Ho4r DoNG KrNrr DoANH

Cho nim tdi cbinh k6t thric ngiy 3l thing 12 nim 2013

MAU B O2-DN Don vi : \4!D

Doanh thu bin hlLng vd cungcap dich vU

C6c khoan giAm tru doanl thu

Doanh thu thuAn va bdn hing

Gia v6n hdng ban

Lqi nhuan gop vd bin hAng

Doanh thu ho?t dong A; chinh

Chiphi tai chinh

- Trong d6: Chi phi ldi wy

Chi phi ban hang

Chi phi quam li doanh nghiep

Lqi ohugn thuAn tn ho8t ilong kinh doanh

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Tdns Giim il6c

Hdi Duo g, ngq 20 tung 02 ndm 20I4

CA tl,uy,r-nni t ong C diin tang 29 ld mAI bA ph1n hqp thdnh dla Bdo cdo tdi chi11h

BAo cAo rAI cHiNH

Cho nem tdi chinh kiit thic

c6NG TY C6 PHAN NHVA VA MOI TRIJONG XANH AN PHAT

L6 CNl l+CN12, cvm c6ng nghi$p An D6ng,

thi trin Nam Sach, huyen Nam Srch, tinh Hei Dlrong

BAO CAO LI'U CHT]YfN TIDN TE (Theo phudng Ph{P gi6n ti6p) Cho nnm Oi chinh k6t thfc ngiy 31 thing 12 ndm 2013

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cdNG Ty cd PHAN NHII A vA MOr rRItdNG XANH AN PHAT

Ld CNl1+CN12, cum c6ng nghiCp An D6ng,

BAo cAo TAI cHiNH

Cho nam tai chinh k6t thic

Cac huydt ninh nhy h bephdn hqp thanhfi cAn dwc dac ddng thdi rdi 860 cao tui chinh ken theo

Hinh thfc s& hiiu von

Conc n Ca, phin \h!ra ra Mdi o-r.rong xani An Phet tgaiial le -Cong ry r ld cong ry co phendLrsc-thdnh tip va hoat dQng rheo Cii) chthg nldn ding hi kinh doanh l;n dau so 040-1000{<0

do Sd Kd ho;ch \a D;u nr linh t{ai Duong cep nga} 09lhing 03 ndm 2007 vd Ci6v chtrngnhan dang h-i kinh doanh vd dang hi thu6 Cong tv C6 phen so 0800173586 dang ki thav d6ilin rhf J;r'naav 20 lhdns2 n6m 2OOg Trong nam l6i chinh Ldl thrlc ngay 3l thang |) ntm

2013, Cong ry1i $a1 doiciay chlrng nhdn dang tq kinh doanh len rhu l? nge) 20 rhing 0qnam 2013

C6ng ty c6 t€n giao dich: AN PHAT PLASTIC AND GREEN ENVIRONMENT JOINTSTOCK COMPAIIY, tCN Vi6t tit Id ANPHAT., JSC

Tru so chinh cta COng ty tai L6 CNll+CN 12, cum c6ng nghiep An Ddng rhi trin Narn S6ch,huvCn Nam SAch, tinh iai Duong vd Vdn phdng d?i dign t?i Ha Nai: 36 89 Ng6ch 6/106'du'org Hodng Qui5c Viet, phuong Nghia D6, QuAn Ciiu Gidy' thdnh ph6 Ha Noi

T6ng s5 ho dong cta C6ng ry Qi ngiry 31/1212013 le 1247 ngudi (t?i ngdy 31112/2012ld1.072 ngudi)

V6n diiu Q crta C6ng E

fheo cid) chthg nhan dang lq; kinh doanh lha) doi l;n lhn l7 ngay 20 ngn5 09 nem 20l3' rindiAu lC cua C6n;ry ln 198.000 000 000 ddnS (Mat tram chtn muoi tdrm ti dong) voi mcnh gi610.000 ddnq/c6 phAn Danh sech cac c6 d6ng sang lap ciia Cdng ry nhu sau:

Ngilnh nghd kinh doanh vd ho?t dong chinh

Hoal dQng.an xuat kinh doanh chinh cua Cong q bao gom:

Muaben m6y m6c, vat tu, nguyCn liCu san phim nhlra' bao bi nh$a c6c lo4i;

Sen xuat cac san pharn nhqa (PP, PE);

In vd cdc dich vu in quang c6o tren bao bi;

Xey dFng c6ng trinh den dung;

L6p dAt tang thi6t bi cho c6c c6ng trinh xay dung;

Kinh doanh bAt dong san;

Mua ben hing may mi.c;

Mua ben m6y m6c thiiit bi va phf ting thay th6, chuy€n giao c6ng nghC;

Dai li mua bdn ki 8ni hnng h6a moi gioi lhuqng m?i- u) thdc mua bdn hang hoa:

Vdn chul dn hnng'hoa ninn k1l6"n Uing O ro \e cdc hoet d0ng phu lrg cho rdn 16i:

Hoat dong thu gom, xu li ti6u hui I6c thei;

Tii ch6 ph6 liCu; vd

x& li 6 nhi5m vd hoat dong quan li ch6t dc thii; san xu6t mdy m6c thii:t bi phuc v! nganh

nhqa

CONG TY cO PHAN NHVA VA MOI TRIJCING XANH AN PHAT

L6 CNI 1+CNt2, cum c6ng nghiCp An DOng,

BAo cAo T,iJ CH1NH Cho nam tdi chinh kiit thnc

cdc thayit ninh nary ld bA phAn hqp thanh 'd cAn &vc dac ding thdi v6i Bdo cdo ii ch[nh ken the'

Cd sA $p bdo c{o tiLi chinh

860 c6o tdi chinh kdm theo dugc trinl bey bdng Ddng ViCt Nam (VND), theo nguvCn tic gieqdc va phir hap vdi chuin mgc td torin, chij d0 k6 to6n doanh nghiCp Vi€t Nam vd cec quy dinhphap ll co lien quan den viec lip va trinh ba) bao cao tai chinh

KJ k6 to{n

Nam tei chinh ciia C6ng ty bit ddu tir ngdv 01 th6ng 01 ve kiit thrllc vdo ngiy 31 thang t2'

3 AP DUNG CHUiN Md C VA CHf' DQ Ki TOAN

c6ng ry 6p dung chii dO k6 to6n viQt Nam ban hirnh theo QLry6t dinh s6 I 5/2006/QD-BTC ngdv

20 thang 03 nem 2006 cia 86 tnrong B0 Tei chinh

C6ng ty da tuan thn ddy dri yeu cdu cia Chudn msc K6 to6n ViCt Nam hiCn hanh trong viec l4p

vd trinh bdy beo ceo tei chinh

Hinh thic ld toan ip dung: Kd toin mdy

Sau day la cec chinh sAch k6 to6n chi y6u duqc C6ng ty 6p dung trong vigc lap b6o c6o tdichinh:

Tidn vi cic khoin tuong iluong tiin

Tian vd c6c khoen tudng duong tidn bao girm tidn m4t tqi quy' cdc khoan tiin grii khong Ic! h4n'

"a"'i*"ari-i" t "ga isn, "iHta nang:th"o]t khorhn cao, d6 ddng chuy€n ddi thanh dAn ve itnli rc li6n quan d6n viec biCn dong gie tui

C6c khoetr phai thu vi' dr,! phdtrg nq kh6 'ldi

DrI phone phai thu kh6 doi dr.Jqc trich l4p cho nhtng khoan phai thu da quAh?nlhanh toan tlJ.uu inan""tro t.n tloa

"Ac kioan phai thu mi ngudi ng kh6 c6 khe neng

thanh to'n do bi thanh

lj, phi st hay c6c kh6 khin tuong tlt

Dlrohonqphii lhu \i dq phong nq k}o ddi nich lip du phong lheo I hong llr so 228 201 | n

-sic ngal br rhang l2 nan 20ll cua Ba laichinh

1 0

CONG Ty cO PHAN NHIIA vi Mdr rRrtctNc xANIr AN PIrAr

L6 CN11+CN12, cum c6ng nghiCp An D6ng,

i frin Nam huvCn Nam S6ch tinl Hei

Nhe cta vi vat kiain tflic

M6y m6c vd thii:t bi

Phuong tien vAn tdi

Thi6t bi, dung cu quan lY

Cay lay nnm, sfc vat lAm viec cho san phem

Tai san khAc

Tdi san c6 dinh YO hinh vi khAu hao

Quyen st dung det Nhd mey I

Qu56n sLi dung dit \hi mdy 2 va Nhir ma) l

Phin mdm m6y vi tinh

Tdi san c6 dinh v6 hinh cria C6ng ty bao girm quydn srl drmg dit c6 thoi hqn vd phAn mdm m6y

vitinh.

Tdi san c6 dinh v6 hlnh dugc kh6u hao theo phnong ph6p duong thing dlra trCn thoi gian hnu

dung u6c tinh Thdi gian khau hao cu the nhu sau,

,U n*

5 0 25 3

Bio cAO TAI CHINH Cho nam di chinh kiit thiic

12 ndm 2013

Cnc huyiit minh ndt h ba ph1n hop thAnh |d cdn fuo c dac dbng rhot ldi Bao cdo hi chinh kam theo

Heng t6n kho

Hdns tdn kho dugc x6c dinh tren co so gia thAp hon gifta gi6 gilc vd gie tri thuan c6 thd thgc

hiQn-duq c Gi6 giic hdng tdn kho bao g6m chi phi nguydn vat.lieu tryc tiep chi phr lao dQng

truc Li6p rd chi phi sdn xuit chung niu co di co duoc hang lon tho o dia di6m vir lrang rhai

f,ie" tii cia ga cia hing tdn khJ dusc x6c dinh theo phuong phrip binh quin gia quy6n Gi6

t i'tfrudn

"O tnl tnu" ftiQniuoc dugc x6c dlnh bdng gii tin udc tinh trit cec chi phi !r6c tinh dEhodn thinh san phAm cimg chi phi ti6p thi, b6n hdng vd phan ph6i phet sinh

Du phdng giam gi6 hang t6n kho cia COng tv duqc trich lAp theo cdc quv dinh-k; to6n hiCn

henh Th;;d6, a6ng ty dlrqc phdp trich lap du phorrg Siam gia hang t6n klo loi thdi,l6ng,

tJ phi-

"h6i ua t.ing tr,,ing ftqp gia g6 "ua himg ton kho cao hon gia tr! thuin co th6 thqchien duqc tai ngdy k6t thnc ni€n dO ki; todn

Tdi sin ci6 dinh hftu hinh vi kh6u hao

Tai san c6 dinn hnu hrnh duqc rrinh bay lheo ngulen gia lfl gii rri hao mon ln) k6

Nsuvdn qia di sdn c6 dinh hnu hinh bao gdm gi6 mua va toen b0 cac chi phi khac li€n quan

r'iciidp adn viec aua rdi sdn vdo tr4ng thdi sin sing su dlrng

Nguyen gi6 tdi san c6 dlnh h&u hinh do nhri thiu thuc hiqn la 8id tr! qu'6t toan cudi citng cria

co-nj trin-h c6ng c6c ctri phi ti6n quan truc tiiip vi chi phi d6ng ki, n6u c6

Tai san c6 iiinh hilu hinl dugc kliu hao theo phuong ph6p duong thang dua tr6n thdi gian hiiu

dung uoc trnh cu thd nhu sau:

s6 nam

AI A

2 5 - 5 0

8 - 1 0

8 - 1 0

3 - 5 5 3

t l

cdNG ry cO PHAN NHI/A vi Mdr rRrtdNG xANIr AN PIrAr Bio cAo rAI cHiNH

ttri tr6n Nam s6cir, iuvQn ianl s6ch, tinh uAi Duoie ngev 3 I th^ng 12 nhm 2013

Cdc thuyA ninh nay h bA phd n h.J p thdnh fi cin dfti:c da' ddne thdirdi BiLo cda ld chihh kem theo

Ngo?i tf

cons w 6D duns xi lv chinh tech q gra lheo huong dan clla Chudn mqc ki toan \ iil Nam so

10 d/AS 10)'fuh huong cria viqc thay d6i t'i gid hi5i do6t've Th6nE tv \79120on't-BTC

nsdv 24 thane l0 nam 20i2 cia Ba Tdi chinh quy dinh ghi nhan, d6nl giA, xrr li khoen chonh

fa-.h t; eia h;i dodi trong doanh nghi€p Theo d6, c6c nghi€p vu ph6t sinh bdng ngo?i tC dugc

"-h*d; ?6t ;;;t citlal neuy phe-, .inlt nehiep vu s6 au cac

knoan muc tiAntQ c6.giic ngoai

tg tii ngay tiit tt',ic nien dQ t<i! toen duqc.chuy6n d6i theo ti gi6 tai ngdy ndv Chenh.lQch tj gia

or'ai siih"a,roc hach todn vio bdo c6o kdt qui hoat dong kinh doanh Lei chenh lech ti gi6 do

bann gia tpi so d,-r ta; ngAy kdt thic ni6n dO kii to6n kh6ng dugc dr)ng d€ chia cho chi so hilu

Ghi nhAn doanh thu vd chi Phi

Doanh thu bdn hang dLrac ghi nhAn kli d6ng ftoi lhoa man l;l cd nam (5) diiu kiCn sat

(a) Doanh nghigp dE chuyAn giao phdn lon rui ro vd lgi ich gin liAr vdi quyAn so hau sin

pham ho+c hang h6a cho ngudi mua;

(b) Doanh nghi€p kh6ng cdn nim giii quyin quan li hing h6a nhu ngudi sd hitu hang h6a

hodc quyen

kiCm soet hang h6a;

(c) Doanh thu du c x6c dinh tuong d6i chic ch6n;

(d) Doanh nghiep sc lhu duqc lqi ich lini 16 tu giao dlch bdn hing: rd

(e) XAc dinh duqc chi phi li€n quan diin giao dich br4n hdng

ci, viin bin hdng dugc ghi nh-dn vd tap hqp theo gie tri ve s6 luqng thdnh pham' hdng h6a, vat

tu xuit bAn cho ktAch hang, phir hap vo'i doanl thu ghi nhan trong ki

Chi phi ho4t dong san xu^t kinh doanh phat sinl c6 li6n quan d6n viQc hinh thhh doanh thu

trong nam iuqc tap hop theo thuc t6 vd u6c tinh dnng kj' kA to6n

Chi phi di vay

Chi ohi di vav li6n quan truc tiip ddn viic mua dAu tu {ay dmg hoAc sdLn \udt nh&ng rei san

cin m6t thdi sian tuone a6; aai Jd t oLn rnant aua \ eo si dung hoic kinh doanh dLrgc cqng vdo

nsuv€n eia ta!] san cho dan k}i tni sin d6 duo c dua vdo sl} dung hoac kinh doanh Cac l$oan

rh-u;hi;phdt sinh tit vi,;c diu tu t?m thoi c6c khoin vay dugc ghi gi6m nguycn gi6lii sen c6

li6n quan

TAt ca cac chi phi lai vay lihdc duo c ghi nhan viLo 86o c6o K6t quA hopt dQng kinh doanh khi

ph6t sinh

Cdc khoan dF phdng

C6c ktoan dq phdng duoc ghi nhen khi Cong ty co nghia !u ng hien tei do ket qui tir mot srr

kien da xay 'a-.a -ong D c6 kld nang phdi.rhanh lo6n nghia vqr nil Cdc.kio6n.dtl.qli'i9

duoc x6c dinh lrdn co so uoc linh cua Ban l6ng Cidm doc v' cac kioan chl pnl can lhrer ce

tha;h to6n ;ghia vu ng ndy t?i ngdy kait thtc ni€n dO k6 to6n

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CONG TY CO PHAN NHUA VA MOI TRIJONG XANH AN PIIAT

L6 CNll+CNl2, cum c6ng nghiep An DOng,

thi r;n Nam Nam SAch tinh Hdi

BAo cAo r,i.r cHiNH

Cho nam tai chrnh k6t thic

I I thens, l2 nam 20ll

Cdc thuyA ninh nay Ia bA phln hqp thdnh fi cAn krq' dac dong thdiNot Btia cdo tdi chinh k'n thea

Thu6

Thut! thu nhap doanh nghiep thi: hiCn t6ng gie tri cia s6 thu6 phai tra hiCn tgi vd sii thud hoan

141

5 6 r n u 6 n i E n l ? i p h a i l r a d u g c l i n h d l r a t r i n lh u n h a p c h i u l h u € t r o n g n a m T h u r h i p c h i u r h u 6khric v6i lqi nh,r4n thuan dugc trinh bey tren Beo ciio K6t que hoat dang kinh doanh vi thunhip chiu ihLrd kiong bao gdm c6c kJroen lhu nhdp hay chi phr tinh rhud hoac.duqc kh;u rrui.onn.u na th;" t-tuo g6m ca t6 mang ung nau co) \, ngoai ra khong bao gom c6c chi tieukh6;gchiu thudhoec klong dLrqc kliu nt tai thdi diim lAp bao c6o' Cong ty duac giam 50oi'.6 irriiiilu nf,ap a"unrl ngh-iep phai nop diii voi lsi nhuin chju thu€ tu ho?t don€ sdn x|r,t kinhdoanh crla Nhi mriy s6 t ttr'-r6 su6t ttrui5 ttru nh4p d6i voi hoat dang san xudt kinh doanh cdaNhd m6y 2, Nhd m6y sii 3, ho4t dQng thuong m4i vd ho?t dong kh6c cia C6ng E ld 25%'

Viec xdc dinh thue lhu nhdp cua Cong ty can ci \iio cec qul dini hiin hdnh \d rhue lu)

"nie" "-n"ie q;r-di;h "a'ir,a a;i rhio'nrng tJroi hj va viec \dc dinh-sau

cuns te rhue rhunhap doanh nghigp ruj lhuoc \ao kdl qua I'iern tla cua co quan thue co tr:un qu)en

Thu6 thu nhap hoan lai duorc tinh tr6n cdc khoan chenh lech gina gia tri ghi so!acosoti hthuii thu nhaD cia cdc kloan muc tdi san ho4c c6ng nq tren bio c6o tdi chinh vd duoc ghi nhantheo phuong ph6p bang can d6i k6 toan Thu6 thu nh{p hodn l4i phdi trd phdi duqc ghi nhAncrro tlt ca c-,ac nroan cienh lech tam thdi cdn tai san thu6 thu nhap hoan lai chi dLrqc ghi nhdnkhi ch6c chin c6 dn lqi nhuan dnh thu6 trong tuong lai dc klAu trir c6c khoan chenh lech tamfidi

Thud thu nhap hoan lgi duo c x6c dinh theo thuij su6t dtr tinh sE 6p dung cho nam ted san dugcdru hdi hay nq phni tra dugc thanh toen Thuii thu nhdp boan lai duqc thi nhan vdo beo c6o k6toua hoar done kinh doanl trir tnrong hgp kioan thuii d6 c6 li6n quan dcn cec khoan muc ellrgcJli trrinn uui'u,ln chu so hiiu Trong tiuorg hqp d6, thui6 thu nhap hoan lai cing duoc ghithdng vio v6n chi so hiu

Tdi san thu6 thu nhap honn lqi vd ng thu6 thu nhAp hoan lei phai ffi duqq bi tri khi C6ng ty c6qurin ho! phip ad Ut ntr giLra rdi sdn thud lhu nhip hien hanh \oi lhud thu nh4p hiin hinholai nOoia U,i cdc tii qan Lhud thu nhap hoan lai vi ng thu6 thu nJrpp hodn lqi phai Ee li6nquan toi ttru6 ttru nnrip aoanh nghiep dugc quan li bdi cing mot co quan thu€ vd C6ng ty c6 dfrdinh thanh toan thu6 thu nhap hien hdnh tr€n co so thuan

cic loai thu6 khac dugc 6p dung theo cec luat thu6 hiCn hanh tai ViCt Nam'

l l

c6NG TY CO PHAN NHUA VA M6I TRI'dNG XANII AN PHAT

L6 CNl l+CN12, cum c6ng nghiep An D6ng'

thi tr6n Nam S6ch huvCn Nam S6ch, tinh Hai Duc,ng

cac fiuyAt ninh nb ld bO phin hqp thdnh rd cdn dw:c dac ding thdi r'6i Bdo cdo tdi chinh kan thea

D6I KE TOAN

Tian vi cdc khoin tudng tluong ti6n

BAo c^o TAI CHiNH

Cho nnm tai chinh k6t thlc

31 th6ne 12 nam 2013

31/nn0l3

\4\D

01/01/2013 vND

Heng mua dang di dudng

Nguy6n liQu, vit liQu

4 442.654.00017.000.000.000

-16frM3i

658.316.552 11.654.s12.353

90.t13.t20.290

102.486.009.195

Tql neity 31/1212013, C6ng ty c6 cac khoan tuong duong ti6n tri gia 17.000.000 000 \'^lD le

tidn euic6 ki han 0l theng tai Ngin hdng TMCP Xdng dAu Petrolimex Viot Nam - Chi nhanh

Hriri Duong rheo 02 hap d6ng tidn gui c6 ky han s6 80/2013/PGBHaiDuong ngav 2311212013

ua"iistlzot:,ryceHaiDnonengity24112/io:B.Leisn^t1yo/ndm'ffalaivaocu6iki'TatcacAc khoan tidn gti tICn ddu dn duqc C6ng ty st dung d6 dem bao c6c khoin vay

Ildns t6n kho

31n2n013 VI\D

0|0u2013 vt{D

I

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8.296.913.940

119 3',72.359 '7 68 4.967 387 20'7 9.012.'772.030 49.917 8'77 473

12t 644.004.'/72

3 8',7 5 544 83211.809.024.85537.598.566.804191.567.310.41E 174.921.141.263

Gi6 tri ghi s6 cna hane t6n klo dnng dd thi5 chAp, cdlrl c6 aam tao cno c6c khoan vav t4i ngdv

3ll 12/2013 l 191.567.3 10.418 d6ng

31/12/2013 VNI)

01/01,2013 VND

1.306.616

3 891 704.994582.'l'7 4.43'7

42.6',7 8.9'7114.3'73 044.0222.7 60 282.321

5.3 TAi sin ngiin hgn kh6c

Tdi san thiiiu cho xr1 lj

Tam ung

Kj qul, kj cuq c ngin h4n

l 4