Báo cáo tài chính quý 3 năm 2015 - Công ty cổ phần Phân bón và Hóa chất Dầu khí Miền Trung

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Dia chi: Ld A2, CUm CN Nhon Binh, P Nhon Binh, Tp.Quy Nhon, T Binh Dinh

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2 Chi phi xdy dung co ban dd dang 242 v.08 31.000.000 31.000.000

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II Nq dii han 330

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3 Chi phi phdi trd ddi han v.18

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cONc ry cO pHAN puAN e6N vA rto.a crrAr oAu rni rvuiN TRUNG

Dia chi: Ld 42, Cum CN Nhon Btnh, P Nhon Binh, Tp,Quy Nhon, T Btnh Dinh

Mius6soz-oN(Ban hdnh rheo TT s6 200/2014/QD -

Di€n tho4i: (+84) 56 3 848 488 Fax: (+84) 56 3 848 588

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QU'f rrr NAM 20ls

l, D4c .li€m hoet along ciia doanh nghiQp

l Hinh thfc sd hru v6n : C6ng ty c6 ph6n, Nhi nudc njrm git durlri 50%

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4 Chu kj, sin xu6t, kinh doanh th6ng thuong

- 7 Tuy€n b6 vd khi ndng so srinh rh6ng tin rren bAo c6o tdi chinh

ll Ky k6 todn, ton vi tiAn tQ sir dqng trong k6 todn

2 Don vi tiAn r€ sri dung trong k6 to6n : D6ng Vier Nam

lll Chu6n mqc vd Ch6 dO k6 torin 6p dgng

2- Tuydn bd vii vi€c tuan thi ChuAn muc ki' toan va Chi5 d6 k6 to6n

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quan

3- Hinh thuc k6 to6n rip dqng: Hinh rhfc kii to6n hen m6y vi rinh

l- Nguy€n tic chuy6n d6i 86o cdo tiichinh bing ngo4i tQ sang Ddng viQt Nam; Anh hudng (niiu cri) do viQc chuy6n rttii Brlo

c6o tii chinh tir ddng ngo?i te sang Ddng ViQt Narn

2- Cdc loai ry gid h6i ato6i 6p dung lrong k6 todn

3- Nguycn tic xdc tlinh lei su6t thgc t6 (lei sudt hieu lqc) dnng d6 chi6t kh6u ddng ti6n: Ghi nhdn theo ph6t sinh thuc t6

4- Nguy€n tdc ghi nhdn c6c khoin tiin rA c6c khodn tuong duong ti6n: Chi nhan theo phiit sinh thuc td

Ti6n vd cric khodn tuong duong tiAn bao gdm tidn mdt lei qu!, ciic khodn tidn gui khdng kj, han co khri n6ng thanh khodn cao, d6 ddng

chuyiin d6i thdnh ti6n vd it rui ro li€n quan diin vi€c bii5n dOng gia tr|.

5- Nguy€n tic k6 torin c6c kho6n ttAu tu tii chinh

6- Nguyan t6c k6 totn nq phei thu:

Trang I

- Ghi nhin theo thuc tti phdt sinh

7- Nguy6n tic ghi nh6n hing t6n kho :

- Nguy€n t6rc ghi nhrdn hdng t6n kho : Theo giri g6c

8- Nguy€n tic ghi nhQn vir kh6u hao TSCD vi bdt dQng sin diu tu:

- Nguy€n tic ghi nhan TSCD Oru hinh, v6 hinh, thue tei chinh) : Ghi nhdn giri tri TSCD theo nguyen gi6

Tari sen c6 dinh duoc th6 hien theo nguy€n gi6 trirhao mdn lty k6 Nguy€n giri tdi san c6 dinh bao gdm todn b6 ciic chi phi md c6ng

9- Nguy€n tic k6 torin c6c hgp ttdng hqp tdc kinh doanh

l0- Nguyon tic k6 to6n rhu6 TNDN hoen hi:

- Thut thu nhdp hoin I4i ld khodn thu6 thu nh6p doanh nghi€p s0 phii nQp ho6c s€ duoc hodn lai do ch€nh tech tam thdi giiia gia tri

tluo c ghi nhdn cho tit cri cdc khodn ch€nh lech qm thdi chiu thu6 Tdi sdn thuii thu nhap hoan lai chi ttuo c ghi nh6n ihi chic chan

trong tuong lai s€ c6 loi nhudn tinh thuii dr3 sir dung nhirng ch€nh lcch tam thdi duoc kh6u tru ndy

- chi phi re t.udc duoc phdn bi' theo phuong ph6p <ludng thing vd thdi gian t6i da kh6ng qua 3 nam

' t2- Nguy€n tic k6 to6n ng phei tr6:

- Ghi nhan theo thuc rii phdt sinh

l3- Nguy€n t6c ghi nhfn vay vir nq phli tre thu6 tii chinh: chi nhan theo ph6t sinh thuc tii

- Nguyen tac ghi nhdn chi phi di vay: Duoc ghi nh6n vdo chi phi SXKD trong k! khi phdt sinh

l5- Nguy€n tic ghi nhan chi phi phei rre :

16- Nguyan t6c vi phrong ph6p ghi nh6n cec kho6n dF phdng phii tne:

- Udc tinh nhiing chi phi phdi tra fong tuong lai rheo nghia vg

l?- Nguy€n tic ghi nhan doanh thu chu" thqc hien

- l8- Nguy€n tic ghi nhgn trdi

phi6u chuy6n tt6i

l9- Nguy6n tic ghi nhQn v6n chrii s6 hfu :

' - Nguy€n lic ghi nhdn viin tlAu tu cia chu sd

hitu, th6ng du v6n CP, vi5n khric cria CSH : Ghi nhdn theo s6 v6n thgc grip cua CSH

- Nguydn tdc ghi nhdn ch€nh l6ch drinh gi6 lai tdi san

- Nguy€n tic ghi nhdn ch€nh l€ch rj, gid :

- Nguy€n ttc ghi nhdn loi nhu6n chua phan ph6i : cac quy duoc rrich lap va sir dung theo didu r€ cong ty

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Trang 2

(a) Cdng ty da chuyrin giao phAn ldn r[i ro vd lgi ich gin li€n vdi quyin so hiru sdn phdm hodc hang hoa cho ngudi mua;

(b) Cong ty khdng con nim gi[ quyin qudn l!' hirng hoa nhu nguoi so hriu heng hoa ho{c quyen ki6m sodt heng h6a:

(d) Cdng ry se thu dugc lgi ich kinh t6 tu giao dich bdn hirng: vd

(e) Xdc dinh duo c chi phi lidn quan ddn giaodich brtur hdng

Trudng hgp giao dich vd cung cdp dich vs li€n quan d6n nhi€u k! thi doanh thu <lugc ghi nhfln trong kj theo k6t qu6 phin c6ng vi€c

-

b6n didu ki€n sau:

(a)Doanh lhu duoc xiic dinh tuong d6i chic chdn;

(b) C6 khri n6ng thu duo c lgi ich kinh t6 O giao dich cung cAp dich vu tt6;

(c) X6c tlinh tlu c phdn cdng vi€c dd hoan thanh tai ngay cta bdng cdn rliii k6 toan; va

(d) Xric tlinh tluoc chi phi ph6t sinh cho giao dich vd chi phi di: hoan thdnh giao dich d6

+ Thu tiiin bdo hi6m duoc bdi thudng;

21 Nguyen t6c k6 toin cic khoin giAm trt doanh thu :

- Chi6t khdu thuong mai phai tre Ii khodn doanh nghigp b6n gidm giri ni€m y6t cho khdch hang mua hring vdi kh6i luong ldn

hi k6r

22 Nguy6n tic k6 tofn gid v6n hAng b6n

hop ld duoc quy dini rai Luat ThuC TNDN

23 Nguy€n tic k6 todn chi phi tAi chinh

- chi phi tai chinh li€n quan tnrc ti6p d6n vi€c mua tliu nr xdy dung hofc sdn xu6t nhimg tai sen cin m6t thdi gian tuong d6i dai d,5

kinh doanh Ciic khodn thu nhdp ph6t sinh rt vi€c ddu tu tam thoi cac khoen vay duqc ghi gidm nguy€n giri tai sdn c6 li€n quan

24 Nguy€n tic k6 todn chi phi bAn hdng, chi phi qu6n lf <toanh nghiQp

- Chi phi bam hdng phdn rinh c6c chi phi thuc td phet sinh trong qud trinh ban san phAm, hdng hori, cung cdp dich vu, bao gdm cric chiplri chdo hdng, gidi thi€u sin phim, qudng.c6o srin phAm, hoa h6ng brin hdng, chi phi bdo hdnh srin phAm, hdng ho6 (tru hoat al6ng xay

25- Nguy€n tic vh phudng phap ghi nhin thu6 thu nhip doanh nghiQp hiQn hinh, chi phi thu6 TNDN hoin tpi :

Trang

Thu6 thu nhip doanh nghifp hi€n hanh la khoiiln thud dugc tinh dya h€n thu nhip chiu thu6 trong kj vdi thu6 suit dp dung tai ngdy

cu6i ky Cong ty co nghia vq nop thu6 thu nhdp doanh nghiep voi thu6 suSt 22% tr€n thu nhdp chiu thu6

tuong lai se co loi nhuan rinh thu6 dd su dung nhfng ch€nh ldch lam thdi drgc khdu rru nay

bio chic chin c6 tti loi nhudn tinh thui5 cho phdp lgi ich cua rn6t phdn hoac toen bO tdi san thu6 thu nhap hoan lai duoc sri dqng.26- C6c nguycn tic vir phuong phip k6 todn kh6c :

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TGn kh6ch hirns cu5i ki Diu nlm

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_ c6ng ty_JNHH mot thanh vign Minh Tan t0.07 5.623.07 3

9-"9re-I{-I])Iull Y l!-!-gs"-!e r.489.040.990 2.582.1 13.310

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Trang 4

Cdng ry CP Phen b6n Driu khi Cir Mau

C6ng ry Tr6ch Nhiem Hiiu Han Thuong Mai Kim V0 Bich

CN T6ng COng ty Phdn b6n vd H6a ch6t Diu Khi - CTCp 85.693.740

c) Ph6i thu cia khfch hAng lir cfc ben liCn quan : 3,270,714.916 r6.492.07E.200

_ Igrte qOJ'€ ty Ph6n b6n vd H6a chSt DAu Kli - CTCP 1.802.7 t9.206 6.3'72.455 t27

-_- 9 qg,S_tJ_}!qry MQt thanh yi€n loc h6a ddu Binh Son 1.382.361.970 44.000.000

c_lif9!e!pr€_tJ-l!4n b6n vd H6a chAt DAu Khi - crcp 85.693.140

Cong ty CP Phan b6n Ddu khf Cd Mau

cong ry TNHH mqt thanh vidn Minh T6n t0 .07 5 .623.0'7 3

- Phdi thu kh6c

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C6ng ty tl6 Trich lQp du phdng gi6m gi6 hdng tdn kho mOt s6 mit hdng ld do thi truong phan bon mQl sd loai dang c6 xu hudng gi6m,

* Cid tri trich lap dy phong giam giri hdng ton kho trong nam

a) Chi phl sin xu6t, kinh doanh dd dang ddi han DAu nim

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2,141.0rE.178

Gidm kh6c (Gidm do tli6u

cdn l4i cta TSCD hfu hinh

Trang 6

- Nguy€n giri TSCD cuiii nam da kh6u hao h6t nhung vin cdn sri dung:

- Nguy€n gi6 TSCD cu6i nlm chd thanh l1/ :

- Ciic cam kiit v€ viQc mua, b6n TSCD hftu hinh c6 gi6 tri ldn trong tuong lai :

- Cie tri cdn l4i cu6i ndm cria TSCCD hftu hinh da ding rlii ttr6 ch6p, c6m c6 dem bao c6c khoen vay :

- Nguy6n gi6 TSCD cutii nam tta kh6u hao h6t nhrmg v6n cdn st dung :

- Thuyet minh s0 li€u va giai fiinh kh6c:

KhoAn muc

- Mua lai TSCD ThuC tdi chinh

Trd lai TSCD Thu€ tdi chinh

Trang 7

sd du cudi ndm

Gi6 tri hao mdn liiv k€

si tu tlda ntm

- Kh6u hao trons n6m

- Mua lai TSCD Thu€ tai chinh

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a) Chi phi tra trudc ngdn han

- CCDC ph6n b6 ngin han

- Cec khoan khec

a) Chi pbi tra fiudc ddi han

- Chi phi tra trudc vC ThuC hoat dQng TSCD

- Chi phi Thdnh ldp Doanh nghiep

- Chi phi CCDC phan bO dai han

Cudi nem60,465.77540.969.979t9.495.7965.844.r36.388

68.4s8.59268.458.592

6.r75.043.623

Trang 8

318.162.360

- chi phi thuc der kho Nhon Binh

cudi ki Diu nim

tri rO Gili tri 56 cd khi ning tri

ng

a) C6c khoinpllllrA ngrr}i b6n ngin h4n 21.066.455.901 2l 066.455.m7 27 .562.096.890 27.562.096.8m

cdng ry TNHH MTV Min! Tan 48.683.784 48.683.784 6.321.584

6.321.584

9llgry 86o hi6m PVI T?.HO ChI nlinh 104.341 160 104.341

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" qgng- y*Ii)lHH pElolrrE Vi€t Nam 45.650.000

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*c-lLIgC*c !!Lty !h6n b6n vd H6a chdt DAu khi - CTCF 18.800.043.984 18.800.043.984 24.512.226.211

24.5 12.226.2t I

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