cONG TY cO PHAN crffiu xA AN Pn0Phuong An Phf, thi xa fhufln An, tinh Binh Duong BANTONGGIAMD6c Thanh vi6n Ban T6ng Giri.Lrn... cONG rY cO PHAN crffiu xA .l,n pnfPhuong An Phri, thi x?i
Trang 1cONc ry c6 puAN cnrtu x4 lx rnf
sAo cAo rAr cniNn Hgp NHAr
Cho nim tiri chinh kdt tnric ngiry 3lll2l20l4
' (Dd fuqc kiiim todn)
t\ rt
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Trang 2cdxc ry cO psAN crrfru x4 at rn0
Phudng An Phf, thi xe Thu|n An, tlnh Binh Duong
wcLvc
86o o6o ota Ban T6ng Gi6m d6c
860 060 ki6m todn dQc lAp
86o c6o tii chinh hqp nhAt da duqc ki6m to6n
86o c6o K6t qui hogt tlQng kinh doanh hqp nh6t
B6o c6o luu chuy6n tiAn tQ hqp trhft
B[n thuy6t minh B6o c6o oi chinh hqp nhit
\
Trang 3c6xc ry cO pnAx cffiu x,1 .lx rn0
Phuong An Phri, thi xn Thufln An, tinh Binh Duong
BAo cAo cf]A BAN TONG GIAM DoC
Ban T6ng Gi6m ti5c C6ng ty C6 phin ChitSu xa An Phri (sau diy ggi t,ir lA 'C6ng ty') trinh biy 86o c6o niy
vi 86o c6o tai chinh hqp nhAt cia C6ng ty cho nim tii chinh k6t thtc ngiy 3 1/12/20\4
CONG TY
C6ng ty C6 phin Chi6u x4 An Phri tiAn thdn li C6ng ty C6 phAn chi6u xa Thyc phAm C6ng ty ho4t dQng theo
thay d6i hn I d6i ten tu C6ng ty Chi6u xp thuc phAm thinh C6ng ty C6 phi'n Chi6u xa Binh Duong ngiy
-
0110212005; tlnng hj thay e6i nn Z aOi t6n tu C6ng ty C6 phin Chiiiu x4 Binh Duong thnnh C6ng ty C6 phnn
An Phf Binh Duong ngdy 23111/2006; cleng hj thay d6i hn 7 s6 3l\oqsozqq ngity 2l/7/2009 vd d6i tcn
thinlr C6ng ty C6 phan Cni6u xp An Phir; dnng hj thay d6i 6n thri 10 ngily 18/12/2013 do Phdng ttang hj
kinh doaah thuQc Sd k6 hoach vd iliu tu Tinh Binh Duong c6p
t (C6ng ty c6 t4r sd t4i s6: 119N2, t6 4, fhu ph6 18, phuong An Phri, thi xe Thuin An, tinh Binh Duong, Viet 1
rfr euA noAr DONG KrNH DOANH Hgp NHAr
Lqi nhuan sau thurl thu nh{p doanh nghiQp cria c6 d6ng cria C6ng ty m9 cho n[m tiri chinh k6t thric ngiy
3l/1212014ld'24.998.942.917 d6ng (cho ndm tii chinh k6t thfic ngdy 31112/2013 ln t 5.557.164.332 d6ng)
=
cAc sI/K4N sAU NGAv rar6A sO rc roArv lAp BAo cAo rAr crrimr nSp NEAr f
) NChung t6i thAy [4r6ng ph6t sinh bAt kj, sg kiQn ndo c6 anh hu6ng d6n c6c th6ng tin <16 tlugc trinh biy trong ]n
86o crio tdi chinh hgp nh6t ciing nhu c6 ho6c c6 th6 6c d6ng tt6ng kd d6n ho4t dfng cria C6ng ty ll
:T HoIDdNGeuANrRr
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C6c thinh vi€n HQi d6ng quan tri vdo ngdy lip b6o c6o ndy nhu sau:
-'
BAN KItM SOAT
C6c thdnh vi6n cria Ban ki6m soiit vdo ngiiy lAp b6o crio niy nhu sau:
2
Trang 4cONG TY cO PHAN crffiu xA AN Pn0
Phuong An Phf, thi xa fhufln An, tinh Binh Duong
BANTONGGIAMD6c
Thanh vi6n Ban T6ng Giri.Lrn <l6c vio ngdy lip brio crio ndy nhu sau:
KIiM TOAN VIT,N
B6o c6o tai chinh hqp nhit cho nim tdi chinh ktit thirc ngiy 31/1212014 cria C6ng ty duqc ki6m to6n bdi
C6ng ty Ki6m torin vn Thiiin dinh gi6 Vipt Nam (AVA)
Ki6m torin vi€n kh6ng c6 b6t kj quan h9 kintr tii ho6c quydn lqi kinfr 6 nlu g6p v5n c6 phin, cho vay ho{c :
- vay v5n tu C6ng ty, ld c6 tt6ng chi ph6i crla Cdng ty ho{c lcj k6t hqp ddng gia c6ng dich rj, dai lf ti€u thu :
TH6NGTtr{IGTIC C6 LSN QUAN
Cin crl theo th6ng b6o s5 t t++ ngay 1511212014 ve Quy6t dinl s6 +OllqO-SCnHCM ngiy 0l/12/2014 cia
Sd giao dlch chimg kno6n Thanh ph6 HO Ctri tr,tintr vC viQc ni6m yiit vi giao dich ciii phi5u thay tt6i niCm y6t.
Lf do thay tl6i ni6m y6t: Ph6t hdnh c6 phi6u theo chuong trinh lga chgn cho nguoi lao dQng c6ng ty Tilng si5
lugng chung kho6n sau khi thay d6i ni6m yi5t le 12.020.400 cri phi6u tuong ung v6i giri tri 120.204.000.000
d6ng (theo mQnh gi6) C6ng ty dang ti6n hanh c6c thri tuc ph6p lf xin thay d6i deng kj kinh doanh d6 teng
nim Trong qu6 trinh lfp 86o crio tii chinh hqp nh6g Ban T6ng Giri,rn tltic C6ng ty cam k6t da tuen thi c6c Iy6u cAu sau:
o Xdy dung vd duy tri ki6m so6t nQi bQ mi Ban T6ng Gi6m tl6c vd Ban quan tri C6ng ty xric tlinh li c6n
thi6t d6 dem bao cho viQc lQp vi trinh bdy B6o c6o tdi chinh hqp nhAt kt6ng cdn sai s6t trgng yiiu do gian
lin hoac do ntrdm ldn;
Lga chen c6c chinh s6ch k6 to6n thich hqp vi iprdtmg c6c chinh srich niy mQt cdch nh6t quin;
o Dua ra c6c dffi gi6 vi du <lorfur hqp lj vi thin, hqng;
o N6u rO c6c chuAn mgc k6 tori.n tluo c rip dpng c6 tlugc tuin tht hay kh6ng, c6 nhtng 6p dung sai lQch
trgng y6u d6n mrlc cdn phii c6ng bii vi giii thich trong 86o c6o tai chinh hqp nh6t hay kt6ng;
L0p vi trinh bdy ciic Brio c6o tai chinh hqp nh6t tr6n co sd tuAn thri cric chu.in mgc kii toin, ctrti AO ni
tori.n vi cic quy tlinh c6 li€n quan hiQn hinh;
o L0p c6c Brio c6o tai chinh hqp nhAt dua tr6n co sd hoqt dQng kinh doanh li6n tpc, tnr truong hqp k'h6ng
th6 cho ring C6ng ty sd ti6p qrc ho4t ttQng kinh doanh
3
Trang 5cONG rY cO PHAN crffiu xA l,n pnf
Phuong An Phri, thi x?i Thufn An, tinh Binh Duong
Ban T6ng Gi6m d6c dim b6o rAng cac s6 k6 toin dugc luu gif d6 phan r6nh tinh hinh tii chffi hqp nh6t cua
C6ng ty, v6i mrlc ttQ trung thuc, hqp ry tar b6t crt tlai di6m ndo vi dim bio ri'ng B6o c6o tai chinh hqp nhAt
tu6n thri c6c quy dinh hiQn hnnh cua Nhd nuoc D6ng thoi c6 tr6ch nhiQm trong viQc bio dim an toan tai san
cria C6ng ty vd thgc hiQn cric biQn ph6p thich hqp dd ngen ch{n, phit hipn cic hinh vi gian lin vd c6c vi phpm
kh6c
Ban T6ng Girim d6c C6ng ty cam k6t rnng 86o c6o tii chinh hqp nhAt de phan 6nh trung thyc vi hqp ry tinh
hinh tii chinh hqp nhAt cua C6ng ty t4i thdi <1i6m ngdy 3lll2l2}l4, k6t qui kinh doanh hqp nh6t va tinh hinh
lrru chuyAn tiAn t€ hqp nh6t cho ntun tAi chinh k6t thric ctng ngiy, phir hqp voi chuin muc, ch6 dO k6 toa,n
ViCt Nam vi tuan thri cric quy <linh hipn hanh c6 li6n quan
CAMKfTIGTIC
Ban T6ng Gir6m d6c cam k6t reng C6ng ty kh6ng vi phpm nghia vp c6ng b5 tfrOng tin theo quy tlinh t4i
Th6ng tu s6 SZlZltZfft-sfC, ngity 0510412012 cria BQ Tai chinh hu6ng din vA vigc c6ng b5 th6ng tin tren
Thi truong chung lrtorin
cho Ban T6ng Gi6m diic,
Trang 6Alrt I mgl/_ _ 4 ! , , 1 " " '
cOHo rv rnun xtEm roAt.t vA rnAu o!rus otA vtlr Hlm
56: 0629/BCKT/TCn"W6
Kinh s&i: Cic c6 ddng, HQi itdng quin tri, Ban ki6m soit, Ban T5ng Girim itSc
C6ng ty C6 phAn Chi6u 4 An Phi
Chung t6i da ki6m tor1n 86o c6o tdi chinh hqp nhAt nam 2014 cria C6ng- ty C6 pnan Cni6u x4 An Phir <lugcM* ngiry ZA44DO15, ttr 1,ang 07 tliin trang 31, bao g6m: Bing Cdn d5i ki| torin trqp nhAt tai ryny 3!1212014'Iiio Ja" m qra f,oat tlqng k-inh a"""ft fri, o1'6,, slo c6o luu chuyAn tiAn tQ hqp nh6t cho n6m tai chinh kiitthric cing ngdy vd Bin Thuytit minh b6o crio tdi chinh hqp nhdt'
Trdch nhiPm cfia Ban Ting Gitim il6c
Ban T6ng Gi6m d6c C6ng ty chiu trich rihiQm v6 viQc l6p vn trinh bdy trung th*c vA hqp li Bio cAo tai chinhtrqp nh6t cta COng ty theo chuAn mUc kii to6n, ch6 dO k6 tor6n Vigt Nam vi c6c quy tlinh phrlp li c6 li€n quand6n viQc l{p vi trinh bdy b6o c6o tii chinh hqp nhft vd chiu tr6ch nhiQrn vd ki€m so6t n6i b0 mi Ban T6ngifa ia ,a" dinh h can trri6t dA dim b6o cho viQc lap va trinh bdy Brio cio tdi chinh hqp nh6t kh6ng co sais6t trqng y6u do gian lfln hoic nhAm l6n'
Trdch nhiQm cfia Ki6m todn vidn
Tnlch nhigm cria chring t6i li tlua ra f kiiin v€ 86o c6o tni chinh hqp nh6t dga trdn k6t qui cia cuQc ki€m-* ino"*,ut Ca ti6nianl ki6m rorin theo cdc chuin mgc ki6m toin Viel Nam C6c chuin muc ndy v€u ciu
"r,u", ,ut ,i* *u chuAn mgc vi c6c quy tlinh v6 d4o dric nghA nghiQp,
ldp kii ho.ch vd thgc hiQn cu6c kii5mtoren d6 dqt tluo c sU dim bio hqp ry vd viQc li6u 86o crlo tai chinh hqp nhft cia C6ng ty c6 cdn sai s6t trgngyi5u hay kh6ng
C6ng viQc ki6m toin bao gdm thgc hiQn cAc thrl tuc nhem thu th|p c6c bing chimg kiiSrn tor{n vA cric st5 li€u vdtrrfi mintr tren sio cio tai chinh hqp nh6t cac tht tqc kiiim torin ttugc lua chQn dua tr6n x6t ttoin cua ki6mtodn vi6n, bao gdm drinh gi6 rui ro co sai s6t tro ng yiiu trong Bio c6o tai chinh hqp nhit do gian lin hoicntrdm tAn fn ttUc hiQn dri.mh giri c6c rui ro niy, ki6m to6n vi6n <li xem x6t ki6m soit nQi bQ cria Cdng ty li€nquan tli5n viQc lfp vi trinh bdy Brio c6o tii chin! hqp nh6t trung thqc, hqp ly nhfun thi6t ki5 cric thrl tuc ki6mtorfu phi hqp v6i tinh hinh thqc t6, tuy nhi€n ktbng nhdm muc dich dua ra i ki6n v€ hiQu qua cria ki6m soritnQi bQ cria C6ng ty C6ng viQc ti6- io,an c6ng bao gdm <lanh gie tinh thich hgp cria cic chinh sich k6 torindugc rip d'ng vi tinh hqp ry cria c6c udc tinh kii torln cria Ban T6ng GiAm d6c cfing nhu tlinh giri viQc trinhbdy t6ne th6 86o crio tai chinh hqp nhit
Chung t6i tin tuong rnng c6c bdng chung ki6m toan mi chring t6i de thu th{p ttuo c li tliy tlti vi thich hqp lem
co so cho f kiiin ki6m torln cria chfng t6i
Trang 7Y kien cia kiem tudn van
Theo f ki6n cua chung t6i, 86o c6o tai chinh hqp nhAt de phan 6nh tnrng thgc vd hqp lj, tr6n c6c khia cphtrgng y6u tinh hinh tii chinh hqp nhdt cua C6ng ty C6 phAn Chiiiu xp An Phn T?i ngiy 3l thring 12 ndm
2014, cflng nhu k6t qud ho4 ttQng kinh doanh hqp nh5t vd tinh hinh luu chuy6n tidn tQ hqp nhAt trong ntun tiichinh k6t thric cung ngdy, phir hqp voi chuAn mgc k6 toan, ctriS AO ni toren doanh nghiQp ViQt Nam vd oic quydinh ph6p V c6 ti6n quan diin viQc lflp vd trinh bdy b6o c6o tii chinh hqp nhAt
rnAm oprn crl, v4T NAM (AvA)
Hd NAi, nSAy 12 tluing 02 ndm 2015
BUIDi'C VNIE Ki6m toin viOn
55 ci6y CN DKm{ kiAm toin:
0654 -2013 - 126 - |
Trang 8c6xc rv cO pnAx cnrfu xa lx Pnu Bio c6o tiri chinh hgp nhit
tinh Binh
nArc cAx o6r ro roAx ngr xuAr
, T4i ngiy 3 1 th{ng 12 niun 2Ol4
Cho nem tii chinh kiit thic 31/12/20r4
6 Du phdng cric khoan phii thu kh6 <ldi (*) III 03 (290.r32.603') ( 109.965.539)
Trang 9cONc rY cO PHAN crrlfu x4lx ruf 86o c:io thi chinh hqp nhAt
Phuone An Pht, thi xi Thudn An, tinh Binh Duong Cho nim tdi chinh kiit thtc ngiry 3111212014
BANG cAN D6r Kf TOAN Hgr NHAr (Ti5p theo)
, T4i ngiy 3l thing 12 ndn 2014
Trang 10cONc TY cOPHAN cndux4lx ruf B6o c{o riti chinh hgrp nh6t
-cAc cni TSU NGoAr B.{Nc cAx o6r rc roAx Hop NrrAr
. lr^-Ngudi l$p bi6u
NguySn Thi Minh TAm
Blnh Duong, Viet Nam
Ngny 26 thing 01 ntun 2015
Trang 11cdNc rY cO PHAN crffiu x,c lrv puf 86o c6o tiri chinh hqp nhat
Phuong An Phir, thi xe Thqan An, tinh Binh Duong Cho nim tAi chinh k|tthic ngny T [2!201,1
Bi.o cAo Kf,r euA Iro4T EeNc KINIr DoAftH HgP NHAr
tinh
tt/-_
Ngudi l$p bi6u
Nguy6n Thi Minh Tim
Blnh Duong, ViQt Nam
Ngny 26 thing 0 I nnm 20 1 5
Cho nim tai chinh k&rhfc ngdy 3l/12/2014
Don
3 Doanh thu thuAn vi-i br{.n hdng vi cung cAp dich v\t rv.20 97.737.848.99s 91.665.520.065
, ^ " ^ a \ | ,
4 Ura von nang Dan rv.2l 47.133.559.8384 8 9 r 1 5 3 1 7 1 8
5 Lqi nhuan gQp vd b6n hi,ng vi cung c6p dich rrr 50.604.289.157 42.7s3.988.347
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coNG r-Y
Ph6 Tdng Gi6m il6cV6 Thny Duorg
l 0
Trang 12c0Nc Ty cO PHAN cHnu x4 AN PIru Brio crio riri chinh hgp nhAt
Phuone An Phf, thi xd Thuan An, tinh Binh Duong Cho nlm tii chinh kiit thic ngity 3l!]l!201tt
BAo cAo LUtr CHUYiN TIEN TE HgP NHAT
Cho nim tdi chinh k6,tth.iLc ngiry 3111212014Theo phuong phrip ginn ti6p
I Luu chuy6n ti6n tir hogt ilQng kinh doanh
4 - Lei, 16 ch6nh lech ri gie h5i rlodi chua thgc hiQn 7 3 4 5 1 5 1 8 427.266.994
8 3.-Lgi nhu$n tir ho4t ilQng kinh doanh trut6rc thay tl6i
l l - Teng gidm c6c khoi,n phni trn (Kh6ng kC lai vay phei tra
l - t - r len lal vay oa ra- i , - (3.473.221 870) (6.6E l 583.41 8)
II Luu cbuy6n tidn tir ho4t ttQng dAu tu
21 h4n kh6c1 Tidn chi d6 mua siim, xdy dgng TSCD vd c6c tii san dii 0 (1.s20.988.172)
22 2 Ti6n thu tu thanh lj, nhuqng ban TSCD vd cr[c tai san dii
24 4 tiAn thu h6i cho vay, b6n l4i cric c6ng cu ng cira tlon vi
III Luu chuy6n ti6n tir ho4t tlQng thi chinh
3 l 1 Ti6n thu tt phrit hanh c6 phi6u, nhin v6n g6p cria chri sd
) z 2 Tidn chi trd vi5n g6p cho c6c chri sd hfru, mua lqi c6 phiiiu
l 1
Trang 13cONG TY co pn ix csrr.u x4 ex ruu B6o crio tiri chinh hgp nhAt
V6 Thiry Duong
BAo cAo LIIU cHtmoN rriN rE HgP NHAr (ti5p theo)
Cho nim tai chinh k|tthic ngiry 3l/1212014Theo phuong phdp girin ti6P
NguySn Dic Eoin Nguy6n Thi Minh TAm
Binh Duong, ViQt Nam
36 6 C6 ttc, lsi nhuan d6 fiA cho chti sd htu 01.396.205.000) (9.164.003.800)
40 Luu chuy6n fiAn thuAn tir hogt tQnc tiq s!!4! (23.730311.560)G1.960.567.5r7)
50 Luu chuv6n ti6n thuin tronq nnn (5F2&r3Gr40) 12.095.060.979 1.753.572313
6 l anh hudng cia thay e6i ri gia n6i aoai quy dQ!4Cq4 !C (73.4s 1.s 18) (427.266.994)
10 Tidn vir trmns.tuung ddn cu5i nim (7Q-!Q1!01f1)- 20592ffi\ 8.570.988.66r
Trang 14CONG TY CO PIIAN CHIEU XAA}I PHU B{o crio tii chinh hgp nhatPhudng An Phri, thi xii Thu0n An, tinh Binh Duong Cho nnm tii chinh k6t thric ngiy 31/1212014
BAN TrilryfT nm{H BAo cAo rAr cnimr ugr mrlr
Cho nlm tii chinh k&thtc ngity 3111212014
I TH6NG TIN CHT]NG
C6ng ty C6 phAn Chi6u xa An Phri tidn thdn h COng ty C6 phan chi6u xa thuc phAm C6ng ty ho?t dQng theoci6y chfng nhAn dnng kj doanh nghiQp C6ng ty cO pnan nn diu s6 4603000059 ngity 20101/2003; tleng hjthay tltii lAn I d6i tCn tir C6ng ty Chiiiu xa thpc phAm thdnh C6ng ty C6 phan Chiilu x4 Binh Duong ngiy01/0212005; deng ki thay d6i len 2 d6i ten tir C6ng ty C6 phAn Chi5u x4 Binh Ducrng thanh C6ng ty C6 phnn
An Phri Binh Duong ngiy 2311112006; ttdng kf thay d6i Dn 7 sa glOOqSOZq+ ngiry 211712009 vd tl6i tenthanh C6ng ty C6 ptrAn Ctrii5u x4 An Phri; dang hj thay d6i hn tht l0 ngiry 18/1212013 do Phdng deng kykinh doanh thuQc Sd k6 hoach vd ttiu hr Tinh Bin} Duong cdp
Ho4t ttQng chinh cria C6ng ty bao gdm: Chiiiu x4 L'htl trung c6c lo4i thriy sdn, c6c dgn'g cp y ti5; Chi6u xa, bdoquan c6c sdn phAm c6ng nghiQp vd cic san phAm ti6u ding khic; Chii bi5n vi bio quri,n rau qua (Ch6 biiin vdbio quan rau qud; Dich vu bio quan rau d6ng lanh; Dich 4r bio quan c6c loqi thgc phirn tlOng lenh); Brinbu6n thuc phfun @rln bu6n thriy hii san, crlc san pham tir thit, hdng n6ng san c6c loai); San xudt h6a chdt coban; Br6n bu6n chuy6n doanh khdc chua dugc phin vio dnu (B6n bu6n h6a ch6t ldr6c trt thu6c bao v0 thUcvflt, h6a ch6t Bing I theo C6ng udc Qutic tii) San xu6t mriy th6ng dgng khric (San xu6t m6y m6c, thiiit binginl xAy dgng; nginh n6ng, Lim nghiQp: San xu6t khric chua dugc phin vio d6u (San xu6t n|t ligu *eydUng; san xu6t vat tu ngdnh n6ng nghiep (trir thuiic bio vQ thuc v{t); Brin bu6n v{t lieu, thiiit bi lip ttit kh6ctrong xay dUne (tru ho4t dQng bni crit); Bri.'n bu6n mriLy m6c thiiit bi vi php tung m6y kh6c (Brin bu6n mriLym6c, thi6t bi vd phy tung miy khai kho6ng, x6y dyng; nginh hm nghiQp); B6n bu6n m6y m6c thi6t b! vi phgtung mri,y n6ng nghiQp; Ch6 bi6n, bio quan thit vi c6c san phAm tu thit; Chii biiin, bio quan thriy san vd cricsan phAm ttr thty san; San xu6t thuc phArn kh6c chua tluop phin vio ddu; DAu tu tai chinh v6 c6 phi6u, c6phdn./
C6ng ty c6 t4r sd t+i s6: 119N2, tri 4 Khu ph5 1B, phuong An Phn, thi xe Thuan An, tinh Binh Duong, ViQtNam
01 Cdng ty Tdi chinh TNHH MTV Cao su ViQt Nam.
03 TrAn Nggc Thi6n Nga
Trang 15cdxc ry c6 pnArc clffiu x4 ax rnf B6o c6o tjri chinh hqp nh6t
Phuong An Phri, thi xa Thu|n An, tinh Binh Duong Cho ndm tai chinh klt thic neilv 3111212014
COng g con
Tei thdi ditim l|p 86o c6o, tlon vi c6 mQt c6ng ty con, th6ng tin cp th6 nhu sau:
r T6n C6ng g: C6ng ty TNHH MOt thnnh Vi6n An Phri - Binh Minh;
' Trg sd Chlnh cua C6ng ty: L6 C1 & C2 Khu C6ng nghiQp Binh Minh, 6p M! Lqi, xe Ml Hda, thi xa
V5n ttiAu lQ hiQn nay crla C6ng ty theo Gi6y chri,ng nhfln dnng kj kinh doanh ld 50.000.000.000 ttdng;
56 v6n C6ng ty C6 phAn chi6u xg An Phri cam kiit g6p theo GiAy chrmg nhAn deng hi kinl doanh li
50.000.000.000 <16ng;
o Tl lQ lqi ich vd quy6n bi6u quy6t c,ia C6ng ty tai C6ng ty con - C6ng ty TNIIH MTV An Ph[ - Binh
Minh ln 100%
n cff DQ vA cnixn sAcn rf roAN Ap DqNG r4r cONG ry
2,1 Kjt kd adn, tton v! tiin tQ sth dyng trong kd ntin
Kj kii todn nem cria C6ng ty bit ddu t& ngiy 0l/01 vi k6t thfc vio ngiy 31/12 hang nlm duong lich
' Don vi tidn tQ srl dgng trong ghi ch6p kil to6n h d6ng Viet Nam (\4qD)
2.2 Chudn mqrt vd chd ap *6 oan ap agng
ChA dQ kO toiin dp dvng
C6ng ty 6p dung Ch6 dO Kii to6n doanh nghiQp ban hinh theo Quyi5t dinh s6 I5I2006/QD-BTC ngdy
20/312006 dd dugc srla a6i, U6 sung theo quy ttinh tai Th6ng tu 244/20Ogffl-BTC ngity 31/12/2009 cria BQ ltruorg BQ Tdi chinl
Tuy€n bii vd vi€c tutin thi Ch*in mttc ki toan vd Chii cl| ki todn
C6ng ty de rip dpng c6c ChuAn myc k6 torin Vigt Nam vd cric vdn ban hu6ng din ChuAn mllc do Nhi nu6c tl6
ban hinh C6c b6o c6o tai chinh hqp nh6t tlugc l{p vd trinh bny theo <fiing mgi quy tlinh cta ttmg chu6n myc,
th6ng tu huorg din thyc hiQn chuAn mqc vi Chii dO k6 tori'n hipn hanh rlang ip dgng
Hinh tkirc sij tri totin dp dwrs
C6ng ty rip dpng hinh thric k6 tori,n nift [i chung tr6n miy vi tinh
2,3, C6ng cg tdi chinh
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Tii san tai chfnh: Tdi san tdi chinh cria C6ng ty bao gdm tidn vi cric khoin tuong duong tiAn, c6c khoan phdi
thu kh6ch hang vd phdi thu ktr6c, ciic khoin cho van cric khoin tliu tu ngin h+n vn dni han Tqi thoi ati6m ghi
-
nh6n ban dAu, tdi san tai chinh tlugc xric ttinh theo gi6 mrra,/chi phi ph6t hanh cQng cic chi phi ph6t sinh khric
li€n quan trgc ti6p d6n viQc mua, ph6t harlh tdi san tai chinh <16
Nq phni tra tai chinh: Ng phii tra tii chinh cta C6ng ty bao gdm c6c khoan vay, cric khoan phii ffi nguoi brin
vd phdi tri kh6c, chi phi phdi S Tai thdi di6m Chi nhAn Dn diu, cric khoan ng phii tri tii chinh tlugc xic
dinh theo gi6 phrit hanh cQng c6c chi phi phit sinh li€n quan trgc ti6p tt6n viQc ph6t hanh nq phdi trd tai chinh
oo
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Trang 16c0Nc rY cO PHAN crrnru xA,q'N PHf
tinh Binh
B6o c6o tiri chinh hqP nh6tCho nnm tiri chinl k5t thric ngiy 3lll2l20l4
Gid tri sau ghi nluin bon aldu
HiQn tai chua c6 c6c quy dinh vd danh gi6 l4i c6ng cp tai chinh sau ghi nh{n ban dAu'
2.4 Tiin vd ctic *hoAn tuong iltong fiAn
TiAn vi cric khoin tuong tluong tidn bao gdm ti6n m6t tAi quy, tiAn gui ngnn hang, tiAn tlang chuy6n vi cricnr"ar aar t r
"gar hAn i thoi ian g6c tnlng qua ba ihang, cO tintr ttrantr khoan cao, c6 khd nnng chuy6n d6i
;;;ilarh
"]| hqng tiAn x6c, di;h vn kh6-ni c6 nhiAu rui ro trong qu6 trinh chuyen d6i thanh tian.
Nh6m tii san v6n bdng tiAn c6 nghiQp vU kinh t6 ph6t sinh bing ngo4i tQ tlugc quy itdi ra Oang ViQt Nam,ddng thdi theo d6i chi ti6t ngo4i tQ theo tirng nguyen tQ vi ttugc phan 6nh tr€n tai khodn ngodi bang
2.5 Cdc khodn phdi thu
cric khoan phii thu rlugc trinh biy tr6n b6o c6o tai chinh hqp nhSt theo gie tri ghi s6 gdm c6c khoan phii thutir kh6ch hang, tri tru6c cho nguoi b6n, c6c khoan phii thu kh6c cirng v6i drr phdng dugc lip cho c6c khoanphii thu kh6 tldi
Du phdne phii thu kh6 tldi th6 hiQn phan gi6 tri du ki6n bi t6n th6t do c6c khoan phii thu kh6ng dusc kh6ch
ffiil"fr'r"" ;i rrJ aAi rri'rO au cic tt oan phei thu tai ngiy k6t thric kj' k6 toan Teng hoac gidm s6
du tii k4roan dU phdng dugc h4ch toin vio chi phi quan l.f doanh nghiQp trong k!'
2,6 Hdng tin kho
Hane ton kho cia C6ng ty lir nhtng tii san ttugc gitr d6 ban trong k' san xu6t, kinh doanh binh thuong; Dangir""E q"a t ,"f, r* *.,it, "kiol, ao*l Od dang; nguy6n liQu, vdt ligu, c6ng cu, dUng cu (gqi chung li vit tu) iI€
st dung trong qu6 trinh san xuit kinh doanl
Hane tdn kho tlugc tinh theo gi6 g6c Truong hqp gin tri thuAn c6 th6 thgc hiQn tlugc thAp hon giri gtic thi
"-f,afi"tft ml" *ii
"i tfr"ar c6-th6"thgc
hign Juqc Cia gO t *g tdn kho bao g6m chi phi mua' chi phi chd[ier
"a "a" "ftipni iien quan t4rc ti6p kJrric
ph6t sinh d6 c6 ttugc hi'ng tdn kho d dia tli€m vi trpg thrii hiQnt?i
ci6 tri hang tdn kho tlugc x6c dinh theo phuong ph6p binh quAn gia quyAn Hang t6n kho tlugc h4ch tofntheo phuong ph6p k6 khai thudng xuy6n
Du ohdne eiem eia hane tdn kho (n6u c6) tlugc lip vio thoi tti6m cu6i nnni li s6 ch€nh lQch gita gi6 g5c crian,eng tdn-tio ton non gia t i thuin c6 th6 thyc hiQn tlugc cua chung'
2.7 Tdi s,ftn ngdn hgn khdc
Tdi s6n ngen h4n khric cria C6ng ty ttuqc phan inh bao gdm chi phi hi tru6c, chi phi chd kiit chuyAn thuii GTGT tliu vio tlugc kh6u tril, c6c khoan thuii nQp thira' cho Nhi nudc, c6c khoan tam img cho can bQ c6ngnhAn vi6n vd c6c khoan lcj cugc, kj quy ngen h?n'
2.8, Tdi sdn cd tinh vd khdu hao di sdn c6 dinh
Tdi san c5 dinh hiru hinh, tei san c5 dinh v6 hinh tlugc ghi nh{n theo gi6 giic Trong qu6 trinh st d'ng, tai sanc6 dinh duqc ghi nhfn theo nguy€n gi6, hao mdn lu! k6 vi giri tri cdn lai'
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