Báo cáo tài chính hợp nhất năm 2015 (đã kiểm toán) - CTCP Thuốc sát trùng Việt Nam

Báo cáo tài chính hợp nhất năm 2015 (đã kiểm toán) - CTCP Thuốc sát trùng Việt Nam tài liệu, giáo án, bài giảng , luận v...

H^^ J1 ^ i^ iii.Jl.LH ii ,

BAO CAO TAl CHfNH H0P NhAt

cOngty c^ phAn T^udc sAt ikCing vi^r ham

Cho nam tai chlnh k^^thdc ngAy 31/12/2015 (dfidiiockl^mtoAn)

"ff I rr ^ f "\"

M - O S

06-37

M-Of

Bio c*> Ul chlnb hop nhfc dE *r^c Mim lo*n

Bing da dii ki tofa bpp nht

Bio cio kit qni hoot $nt Idnh domh bpp nb

Bio cio hra chuy^^ tt^n if hpp nhit

COng ty C* ph*n TlmAc it trimg Vt N^n dupe ttiinh Up v* bo|t dOng thco Giiy chtag nh(n ding ky kinh domhCOng ty CA phln sA 0300408946 ngly 11/05/2006 do S* KA hogch vi B*u tit Thinl phA HA Chi Minh dp Giiyehlhig nh|n ding k$ kinh doanh Ihay dAi lln thtr 7 ngiy 19 thing 05 nfcn 2014.

Trp i4 chfah c^t COng ty t(i: SA 102 Nguyln Btah ChiAu, PhuOng B Kao Qu|n 1, TP H* CM Mink

H<>I BdNG QllAN TRJ, BAN T6NG GIAM B6C VA BAN KlM SOAT

Cdc ^iinh vita cOa Hfli dAng Quin trl trong n6m v* t^i ngiy lp bio cho niy bio gim;

6nNguyAnTMnChitich

6n Phgrn Thanh TingThlnh vi^^n

6nNguy^DucTTiuinThlnh vitn

6n Boln Tin VinhThinh vitn

6n Triii ThingThlnh vitn

Cic ennh vitn da Ban TAng Giim dAc di diiu hinh CAcg ^trong nini v*ti ngiy lip bio c*o niy two gAm:

^n NguyAn ThinTAng Giim dAo

Bl Tr*n Thj M^^ ThuPhi TAng Giim dAc

Cic thinh vitn da Ban KiAm sott two gAtn:

OnBlngAnhMinhTruing ban

On Phfrn Vln ChuongThlnh vitn

OnLtQuAcL&nThinh viin

KlfiM TOAN VlfiN

COng ty TNHH Hing KiAm to In AASCII Ihgc hifn kitm loin cic Bio cin tii chlnh hop nhit cho COng ty

CONG BO TRACH NHI$M CCA BAN TdNG GlAM DOc BOl VtJl bAO CAO TAl CHfNH HOP NHAT

Ban TAng Glim dAc COng ty chju trich nhltm vt vi*c IJp Bio do tii chlnh hop nhit phin Inh trong thvc, hpp IJ tbihhlnh tii chlnh, kAt qui hogt dOng kinh domh vi dnh hlnh luu chuyAn din if cda COng ty trong nSm Trong qui trlnh

Up Bio clo tii chlnh hep nhit Ban TAng Giim dAc COng ty cam kAt di ruin tfal cic ytu cAu sau:

-Xiy dgng vi duy trl kiim soil nOi bO mi Ban TAng dim dAc vi Ban quin trj COng ty ^ic dinh 11 cin thiAt Oi dimbio cho vifc lip vi trlnh biyBiocio tii chfnh hpp nhAt kbOng cin Jai sOt ttpng yAu do gian ifn hole do nhim An;-Ltmchpn cic chinhsichkA loin thich hep viipdpng cic chlnhsichniymOtcich nhit quini

-Dtm n cic dlnhgiividgdalo hep iyvi thin trong;

-Ntu IS cic chttAn mire kA toin dupe ip dyng el dupe mln thl hty khOng, cd nhOng ip dpng ui Itch trpng yAu dAnmth: cin phii ctng bA vi giii thlch trong Bio do tii chinh hpp nhil hny khOng;

-14p vi trlnh biy dc Bio do Hi chlnh hpp nhAt trtn ca so win thi cic ChuAn mpc kA toin, Chi d$ kA toin doanhnghifp Vft Nam vi cic quy djnh phip ly el litn quan din vifc l(p vi trlnh biy bio do tii chlnh hpp nhit;

COng ty cA phln ThuAc dt tring Vl^t Nam

SA^N^vfaBtohChifa.Phuan^DaKao.Qulnl.TTHiChlMinh

bAo cAo cCa ban t6ng giAm ©6c

Ban T^ng Glim dAc COng ty C* phin Untie sit trtng Vit Nam (wu diy gpl tit 11 "COng ty") trinh Uy Bio do cflnminh v* Bio cio tU ihfnh hpp nhit cin COng ly cho n^m ^i chinh kAt (Me ng*y 31/12/2015

nn Ting Glim d^ cam k^t ring COng ty khflng vi phgm nghln vg ctag b6 thAng tin thoo quy djnh tw Thflng hi j4

Til chlnh hudng din cdng bi thdng tin trtn Thj truimg chftng kboin

Ban Ting Glim die COng ty dim bio ring cic si k* lo^n dirge luu gHr di phin inh ttah hlnh tii chlnb cin Cflng ty,vdi mile d^ Irung thgc, hgp ly tgi bit ^i thdi diim nio vi dim bio ring Bio cio lil chlnh hop nhil ruin [hi cic quydjnh hi(n hinh cia Nhi inrfie Ding Ihfti c6 Irich nhi^m bong vi^c bio dim in tain tii sin mla Cdng ty vi thge hi(nnic bi^n phip thlch hgp it ngfln chfn, phit hi^n cic hinh vi gln 19n vi cic vi pbgm khic

Bnn Ting Giiro die CSng ty cam kit ring Bio cio til chlnh hop nlA dt phin inh tmng thire vi hgp If tlnh hlnh tiichlnh cili Cflng ty tgi thbi diim ngiy 31/120015, k^t qui how ng kln^ ^oanh vi tlnh hlnh luu chuyio tiin t^ chonim til chlnh kit thOc chng ngiy, phi hgp vdi Chuln mpc ki toin, Chi d^ k* toin donnh nghlft) Vip Nnm vi tuln tfadcic quy dinh phip iy cd Ilin qunn din vi^c l^ vi trlnh biy Bio cio til chlnh bop nhk

Ching til di kiAm toin Bio cio tii chinh hop nhAt kirn theo cia CAng ly Ci phin ThuAc ait hing ViAt Mamdupe Up ngiy 19 thing 03 nSm 2016, Hi Hang 06 dAn trang 37, bao gAm: Bing cln dAi kA toin hop nhAl tgi ngiy

31 thing 12 nim 2015, Bio cio kAt qui hopt dpngkinh doanh hop nhAt, Bio cio Lira chuyAn tiAn tA hop nhAt chonim tii chinh kAt ihic cing ngiy vi Bin ThuyAt minh bio cio tii chlnh hpp nhit

Trich nbif m cia Ban TAng GUm die

Ban TAng Giim dAc C6ng ty chju trich nhiAm vA viAc Up vi Utah biy trang thyc vi hpp ly bio cio tii chinh hop

nh A t c i a C ing ty th e o Chuin mire kA lo in , C h i dp kA l oa n d o anh n gh ip p Vi At N am v i cic q uy d inh phip ly ci

liin quan dAn viic Up vi binh biy bio cio [di chinh hop nhAt vi chju trich nhiitn vA kiAm soit npi bp mi BanTAng Giim dAc xic dinh li cAn thiAt dA dim bio cho viAc Up vi trinh biy bio cio tii chlnh hop nhAt khAng c6

sa i sit trpng yAu d o g i an ] (n hope nh im l in

Trich nhifm eta KiAm toin vita

Trich n h i ^ m c i a ch i n g tii l i d im m J ki An v A b io cio ti i ch inh hop n h At dpi trAn kAt q u i cua c u pc k iA m toin

C h i ng tii d i t i An hinh k iAm toin theo c ic C h uin r ape ki A m todn V iAt N am Cic chu in mire n iy y A u c Au chin g

tii ruin dill chuin mpc vi cic quy djnh vA dgo die nghA nghiAp, Up kA hopch vi thpc hipn cupc kiAm toin dA dt

d up e sp dim bio h op l y v A v ipc l i pu b io cio tii ch i nh h pp nh Al ci a C d n g ty cP cPn s ai s dt trpng yAu hay khPn g

thuyAl minh trAn bio cio tii chinh hop nhAt Cic thu tyc kiAm toin dupe lira chpn dpa trAn xAt doin cua kiAm

t o in v i A n, b a o g 6 m d i nh g ii nl i ro c d s a i sPt tr g ng yAu tr o n g b io cio l ii c hinh h op nhAt d o gi an I pn h o pe nh Am

l ln Khi th pch i pn d in h g i i ci c ni i ro n iy, k i A m t o in v i A n d S xem x A t ki Am s o it n p i bp cia CPng ty l i A n q uan dAn

vipc Up vi trinh biy bio cio lii chlnh hop nhAt trang tlnj-o, hop ly nhim thiAt kA cic thi tpc kiAm toin phi hppvPi tinh hinh thyc tA tuy nhien khPng nhAm nine dlch dua ra y kiAn vA hipu qui eta kiAm soit npi bp cua CPng ty

C f l n g v i p c kiAm t o in c Ong b a o gAm dinh g ii t lnh th l c h h p p c i a c ic chinh s ic h kA t o in d upe ip d png v i t l nh h pp

ly cua cic uPc tinh kA loin eta Ban TAng Giim dAc cling nhu dinh gii vipc hinh biy tAng thA bio cio tii chinh

ib gii: QuJ C* d(ng, HJI ding Quill lr| vi Ban Ting GUn die

CAng ly C* pbtn ThuAe Mil trhng Vlft Nam

: /2016/bc.kttc-aasc.kt7

bAo cAo kim toAn bOc lAp

- : K iim lot avi t a

Giiy chmg nhtataosk^ltaiiulhi

Tbtqyki^^i^cli<Bgt^i,B^^e^^chMih^i^tapbtaiS^^^,t5iyia ttnh hinh tL chinh e^^ Cflng ty Ci phin Thuic M Irting Vi*l Nun 1^1 ngy 31 thing 12 nBm 2015, cdig nhukfa qui ho ^g ^inli *^h vi tbih hlnh lim chuy^n liin t( cho nim til chlnh k^t (hflc ding ugiy, pbO h^p v*iChuln myc, Ch^ *) ki loin domh nghi^p Vi(t Nun hJfn Uoh v* c*c quy djnh phlp ]y c* li*n quon din vi^c l|pvntrWibiybiocdottldiinhhqpnhit

13 11 Ph i it hu nginhgiicAa khic htiiiig

1322 Tri truAe cho nguAi bin ngin h*n

1363 Phil thu ngin bgnkhic

1374 Dv phAng phAl thu ngin hgn khA dAi

A TAl SAN NGAn H^N

bAng can d6i k toAn h<?p nhAt

Ttl ngif 31 thing 11 nim 2615

Thy*t gypgp

Si^N^uyinanhChHu.Pbuaimfl^lUo.Oufal.TPHiCUMinh

270 TANG GANG TAl SAN

4214 L^i nhuftt^uthuechiraphlit phii

421a LNST chtra ph6n phii ISy ktgin cuSt niw irudc

421b LNST ehvaphin phii nim nay

320i V.y vi n^ thu! M chtoh ngin hfn

3229 Quf kheo thtrdng pMc l(ri

bAng cAn b6i kH: toAn h^p nhAt

fyit^n thing 12 Kim 2BI3

B*oc4o 1*1 dtbrthgip Kbitliinh kit thikngiy 31/12/2015

ig I; Ci phlo ThuSe lit trans Vlft Norn

102HBuyinBliihCliifa,Phiidnet)KK',Qu|j'.TPHiCMMMi

4 6 4 3 0 94 4 3 6 3 ,3.18 2 2 5 7 9 0 5 50.613202.260

103 Do.nb tbu Ihuin vi bin hing vi Cling ^p d|cb vp

114 Cii via hisg bin

205 Lpl nbiigii ,ip vi bin hing vi cung dp d jcb vp

21 6 Douihdiuh o ^t ddng t it ch lnh

23Trong ^a: Chi phi I^i^y

248 Phin lij ho^e li trong cdng ty tifin doanh lidn kit

6018 Lot nbntn nu thai tha ahfp doanh nghip

Bio cio til chlnh hiyp nhftNirothichlnh kit thdcngiy 31/12^015C6ng ty Ci phln Tbu^c tit trbng Vift N.ni

Si 102 Nguyin Blnh Cbitu PhtrtmR Da Kao, Qu|ln 1, TP H^ Chi Minh

7 063 9 7 6.56 1

(I7.tlOJ64.2SI)(28.540.390.871)(56.453.371210)67.183.397.830

(31.634.369.tlt)(17.009.100.000)

(10.0O0.000.000)196.000.000(14.741.494.858)

S6S0t.710.630(3.866.709.857)

( 1 4 1 2 9 19 9.19 6 )

(I.66223S.605)947.105.459(5200.897.502)15.623.497.691

66 127 090.701

1 66 22 35 605 (9 867 061 12 5 )

(306.000)6J91242.933

6 3 2 7 7 7 7 019 4J1 3.S t t 432

59.613.20Z269

VND

(3IS33.734.379)

(2OJ07.299.170)(31.094.312200)(71279.433.183)

Z 464 I04.US

(4J08.000.000)10.000.000.000

3 5 5 5 00 00 0

(12.024.165.332)

(14691.239.7S4)(5.304.912.618)(12.686.308.968)

(2 124 6 3 5 922 )

5 42 6 6 8 028

36207297.464(15.530.480.731)

( 6 6 5 2 7 0 8 0 8 6 0) S0 73Z 213 lS3

2 12 4.6 35 9 2 2 ( 1 1.071 0 6 3 61 4)

180 0 6 5 5 42

(4270.032.564)6.912.429.486(6123.96S.22t)S6tS6.i79.0tl

VND

Lin c hn yln tlin t hu i n t rou ni r a

Lmt chttjin tlin thuin hthOft d^ngtM chink

3 C4 tie, led nhu)n dl tri cho chO sir hOu

2 Tiintii n g gicviy

l T iin thu t id ivay

BL LfU CHUYftN Tl^N Tf HO*T BONG TAl CHfNH

Lmtchuyin din thuin lit kofta^ng ditt nr

6 Ti i n th u H i c ho vay, c 6 t ie v i I^i nhuOn d r npc ch i n

5 Tiin chi diu tu gdp vin vio don vj khic

4 T iin thu bii cho vny, bin Hi etc cOng e g n g c dn dun

3 Tii n ch i ch o vny, mu a cic cdng e g of cii don vj

2 Tiin thu tit thanh 1^ nhugng bin Ui iin c* djnh

1 Tiin chi di mua sim, xly dgng Bi sin ci djnh

B LITU CHUY^N TltN Tf HO^T B^NG flAU Tf

lira chuyin din ihuin lit ho ft Offng kinh doonh

- Tlin chi khic cho hogt dOng kinh donnh

- Tiin thu khic tu hogt dOng kinh dsonh

- Thui thu nhjp donnh nghtfp di nOp

- Tiin Hi vny di hi

- Ting, gi im chi ph i trt tr ade

phii hi, thui thu nhjp doinh nghi(P phii itfp)

- Ting, giira cic khuin phii tri (khfing kl Hi vny

- Tin g , g i i m hing tin kho

- Ting, giim cic kholn phii Ihu

Z Miu chink eke ate kkoin

L LUlr CHUYfeN TTftN Tf HCkJT BONG KINH DOANH

BAO CAO LUtI CHUYEN TltN Tg HQP NHAT

Bio cio til cblnh h^p nhittiichlnh kit Ihdcngiy 31/12/2015Cing ty Cb pblu Tbuic 9*t trtiig Vlft Nan

Si 102 Nguyin Ptoh Chiiu, Phirtnig Bm Km, Qu|n 1,

BAO CAO LUtJ CHUY^^N TlfcN T^ H^P NHAT

Imtti ddnh kit Me ngly 31/12/2015CSdi ty Ci pb*n Unite Jit trln| Vi{i Ntnt

Host ddng chlnh cua CSng ty 14:

-S in s u it, giacf lng, sang c h a i , ddng gd L buf l n bin thuic b io tf thvcvlt ;

-Sin xuit vi mint bin chit hip din vi ^uS duii cdn tting, thuic dl^t ky sinh trilng ttcng chin tuifli gia sto, gk tin,thuic sit tnlng gin dyng (blnh xjt c6n trtng ttong nhi)i

-S in xuit vi m u s bin : B io b l vi in b io h i ;

-B*u ^^ xiy dpig vi kinh doanh cho tbu* viti phing, nha khich, dn h dto thu* kbo Mi, nbi xuing, nhi phpc vg

mite d i c h ki nh douih (kl it , tru ng lir a thu un g m ^i ) ;

-Sin xuit vimu bin: Phin bdc, sin phimnh^a,csosu, chit tiy n^l (kbOng sin miittfitru si);

-Mus, bin miy mdc, thiit bi chuytn diuig cho sin xuit thuic bio H Hnrc vgt vi trmg Ihiil bj cho phing ^! nghi^nthuic bio v^ thpc v9t^

-Visinhnhicikavicicctagmnhkhio;

• XOnghoi khf t tr ing

Ciu trie t|p doin

-Ting si^e Cfingty con: 01 CSttgty

+ Si lupng cic Cdng ty con dit^c hop nhit: 01 CSn j ty

+ Si lu^ng etc Cfli^ ty con khdng dupe hpp nhk KhStiE cd

-ThOngthi vi til da trie t|p duin

Trong nim c^ig ty thiyc hlfn gdp vin bi sung vio COng ly TNHH Mostly V^ Nun Industries ttt nguAn Ipi tte cttsCflng ^ TNHH Mosfly Vi|t Nun

M diim 31/1117015 bio gim:

Ty ]^ MTy l| quyin Host dOng kinhIchbiiu quyitdoanh hlnh

u

C6ng ty hopt d^ng chfl yiu trong Ibh vpt sin suit thuAc bio y( thpc y|t vi kinh douih thtrong mL

CSng ty CA phin ThuAc sit trting Vit Nun du^c Miih p vi hot d|ng then Gliy cluing nh|a ding kf kinh douhC&ng ty C4 phin si 0300408946 ngiy 11/05/2006 do S* Ki hopch v* Diu tu Thinh phi Hi CM Minh cip Giiy chfagnhfn ding 1^ kinh doanh thiy dii lln th^ 7 ngiy 19 thing 05 nlm 2014

Tip t* dtlnh cto Cdog ty tpl: Si 102 Nguy&i Dlnh ChlAu PhuSng Ba Ko, Qutn 1, IT Hi CM Minh

Vin diiu cOs Cng ty U 174.719.940.000 ding; Ttrong dtroiig 17.471.994 ci phin; Mnh gli m^^t ci phin It 10.000

2.4 Or sir Ifp Bio Mo til chlnh hup nhit

Bio cio til chlnh hup nhit cii COng ty dirge Up trfn ra si hop nhit Bio eio tii chinh rling cia COng ty vi Bio cio tilchlnh cOa cic cOng ty con do COng ty kiim soil (cic cflng ty con) dupe UP cho nim tii chlnh kit thOc ngiy 31 thing 12hing Mm ViOc kiim soil dgt dupe khi COng ty c6 khi ning kiim soil cic chlnh sich tii chlnh vi ho^ d(Mig cua ciccOng ty nhin diu Rr nhim thu dupe Ipi ich ti hogt dOng cda cic cOng ty niy

Bio cio til chlnh cda cic cOng ty con dupe Ip dyng Me chinh sich ki toin nhit quin v6i cic chinh aich k^ toin cdaCOng ty Trong tnrimg hpp da thlh, Bio cio Hi chlnh cia cic cflng ty con dupe diiu chlnh d dim bio Hnh Hilt quin

trong Me chlnh sich k* toin dupe ip dyng tpl COng ty vi cic cOng ty con.

Chi i$ki toin ipd^ng

COng ty ip dgng Chi 00 Ki tain dornih ngbiep bin hlmh theo Thing to 200/2014/TT-BTC ngiy 22/12/2014 oik BO

Tlicf ainh

Tuyin bi vi vlfc mdn thi Ch^in Bqre ti toin va Chi^^ ki loin

COng ty da dp dgng cic Oiuin iqic ki toin Vi^t Nam vi cSc vln bin huOng din Chlin mire do Nhi ninJc dS ben hinh.Cic Bio cio til chlnh doqc l|p vi ttlnh biy theo ding mqi q^y dinh c^n ting chain muo, thing tu hiring din th^c hienChuin tngc vi Chi di ki toin dosnh nghi$p hi^n hinh ding Ip dyng

23 Thny d*l trong die chlnh dch ki loin vk thnyit nlnh

Ngiy 22/12/2014, B^^ Tii chlnh dl bin htoh ThOng tir si 2OO^^O14^^T-BTC huOng din Ch* d0 ki toin dosnh nghiOpfliiy flii Quyit djnh si 15/2006/QD-BTC ngi^ 20/03/2OO6, vi ThOng tu si 202^014/TT-BTC hirtng din Phuong phip

Up vi trinh biy bio cio til chlnh hpp nhit cO hiiu lqc cho nim til chlnh bil din tfr hojc sou ngiy 01 thing 01 Mm

Anh hudng tin cic thay dii chlnh sich ki loin theo hiring din cia ThOng tu si 200/2014/TT-BTC vi ThOng tu

I CHtB^JvACHtNHsACHKtTOANAPDVNGT^IcONGTY

2.1 KJ M toin, dun *| U*n tf M^ dfng trong id toln

KJ ki toin nlm eO COngty ttieo Mm dirong Ijch bit din lit ugly 01/01 vi k*t th*e vio ngly 31/1

Don vi tiin ^ it dpig trong ghi chip kt toln li Ding Viet Nsm (VND)

SinxuitthuAcdiet cOn tringSinxuitthu^SinmitdiuOcdoanh chlnhHofldOngkinhBioMotilGhlnh

HA Chi Minh Dlachl

- COngtyTNHH Mostly Viit Nun

Indu stri e s

- COng tyTNHHMosfly Viet Nmn

- COngty Ci phin TrirmOi-KMitrtiig

Tbicbngty

hpp nhit theophmmgphipviiichilsOhOutalthOidiiin 31/12/2015 b

oanh ding kiim soit qua

- COngtycOcic cOngtyliink^t, (Xis^kinhd

Nlmliidiftihkilthucngiy31/12/2015CSng ty Ci phin Thuic lit tring Viet Nlm

Si 102 Nguy^n Blnh Chiiu, PhuOng Da Kao, Qu)n 1, TP H^ Chi Minh

Cic glao dlch bta& ngopi tf trong dim tii chlnh dupe quy dii n ding ViftNim thco ^^ gii thpc tt ti ogiy gl dieh.TJgiigiao dich thpc ti niy dupe xic dinh theo ngoy^n tie sau:

-KhlmraMnngo*it*:Lity gii dupe quy djnh trong hppdingima, bin ngopi t* ^O Cdng ty vi ngin hing thutmgmpi;

-Khigdpvinhoicnhjngdp v^^ U tj gli mi ngogi K cia ngin hing nd Cflng ty raft tii khoin di nhjn vin e4 nhidiunnplngiygipvAn;

-KM ghi nhjn np phii thu: Li ty gii m^ rtu ngln hing thirong mgi noi Cdng ty chi dinh khich hing thtnh Coin tfithtri dl*m giao dich phit sinh;

-KM ghi nhgn np pbli tri: Li tj gii bin edi ngln bing tbuong mgi noi Cdng ty dp Win gi.o djch tpi thbi dtim gUodjch phit sinh;

-lOii mua sim t^ sin hc^cthanh Win ng.y bing ngojlt^^UhJ gii muicdingin hing thutmim^iDoiCOogty thpc

Mfn thanh todn

Ty gii giio dich thpc t^ khi dinh gii Ipi cic khoin mpc tiin t^ c* gic ngopi tf tii thbi di^n I^p Bio cio tii chinh bpp

nbit d upe sic d inh tba o n guydn ti e :

-Dil v6i khoin mpc phin lopi li tii sin: Ap dpnj ty gii mm ngopi M rim ngin hing thuong mgi noi CAng ty thubngmiyincb giao dich;

^D6l vbi tiin gbt ngogi t(: Ap dpng ty gii mm cbi chlnh ngin hingnoi CAng tymb tii khoin ngopl t^

•S6i vbi khoin mpc phin lopi li np phii tri: Ap dpng Ty gii bin ngofi t^ cba ngln hing thutmg mfl noi CAng ty

thubng x uyin cd g iao d ich

Tfc d cie khoin cbtnh 1^* ty gii thpc tt phit sinh trong nim vi chAnh ^ch da dinh gii Igi s* du etc khoin mpe dint^ cd gic ngopl I^ cu^i nim dupe hgch win vio kit qui host dAng kinh doanh cia nim tii chfnh

Ghinh^^bmti^i

Tiiiintilchmh

Tii sin tii cbinh cOu Cfing ty bio g^tn ti^ vi cic khoin Wong dinrag ti^n, cc khoin phii thu khich hing vi phii thukMc, etc khoin cho vny, cic khoin d*u tu n^n h^n vi dii hpn Ti thbi d^m ghi nbfn ban diu, tii sin til chlnh dupexic dinh tbeo gii mua c^ng etc chi phi phht sinh khic liin quan trpc tt*p din vlfc mm, phit hinh tii lin tii chlnh d6

Npphiitriliichinh

No phii trt til chlnh ci Cdng ty bo g*m cic khoin vay cic khoin phii hi ngutri bin vi phii tti khic, chi phi phiitri T^i thbi dijm ghi nh^n lin diu, cic khoin no phii tri tii chlnh dupe xicdjnhthoogli phit hinh t*nEcicchiphiphit sinh liCn quut Due ti^p din vi(c phit hinh np phii hi tii chlnh dd

Gilt tri sou ghi nhjn ban dtk

Hifn tpi chtii cd c*c quy djnh cp thi vi dinh gii lib cdng cp til chlnh wu ghi nhfn but diu

CAng ty C* phin Thuic lit tri.g V^l N.raBio cio til chlnh hpp nhlt5AlO2NguyJnBhihaiifa,Phub[igDaKra,Qutnl.TPH&Ch[Mlnhhttmttichfabkfelhacngiy 31/12/2013

Kit qui ho d$ng klnb doanta cOa cic cAng ty con dupe mua hogc bin di trong mm du^e tdnh biy trong Bio do tiichfnhhpp nhittb ngiy mm Ifi hojc cho d^n ngiy bin khoin diii tu b cflng ty dd

Cic sA du, thu nhp vi chi phi chO y*u, ki ci die khoin 111 h^r |{ ohm Ihpc hi(n phtt linh tit oic glto dich n(i bC dupelofi trtr kbi hop nhfc Bio c*o tii chlnh

Lpi Ich cOnc* dAngkhAng Idfcn soil

Lpi Ich cia cic c4 dSng kbflng Mini mit Id phln lpi tch trong III, hc+o 18, vi trong (ii lin thufci cdi odng ^ con khtagdltoc nim gib bdi CAng ty

Tii sin cA djnh hthi Wnh, tii sin cA djnh vS Wnh dupe ghi nh|n ban diu theo gii gAc Trong qui trlnh si dyng, tii sin

cA dinh hQu hinh, tii sin cA dinh vd hlnh dupe ghi nhgn theo nguytn gii, hao nrin luj ki vi gli trj cbn Ifl Khiu hnodupe trtch theo phuong phip dubng thing

Hing tin kho dupe ghi nhfn ban diu theo gii gdc bio gim: cbi phi mm, chi phi chi biin vi dc chi phi liin quan trpcHip khic phii sinh di cd dupe hing tin kho 6 dja diim vi trgng thli tpi thin diim ghi nhjn ban diu Sau ghi rfi|n bandiu, t^i thdi diim l(p Bio do Hi chinh niu gia trj thuin cd thi thpc hifa dupe cila hing tin kho thip bm gii gic thlhing tin kbo dupe ghi nhgn theo gii Pi thuin cd thi thpc hifn dupe

Gii tttbing tin kho dupe xic djnh theo phuong phip blnh qdn giaquyin thing

Hing tin kho dupe bech riin then phuong phip k( khni tfaudng xuyin

Dp phdng giim gii hing tin kho dupe ]|p vio tbdi diim cult dm li aA chdnh Ifch gflla gii gAc da htag tin kho tonhem gii trj thuin d ihi thpc hifn dupe

C6c ih o in S&a tu vdo cde cd ng ty con, c6 ng ly Uf a da a nh Uf a kit mm trong dm du^e Mo mm xic d inh ngiy mm,

gli phi khoin din tu vi thuc hi(n thfl tpc k* toin theo ding quy djnh cd ChuAn tnpc kl toin "Hipp nhlt fcinh doonh" vi

"Blu tu vio cflng ty liin doanh liin kit" Trong Bio cio tii ehfoh h^p ithil cic khoin diu tu vio cdng ty li*n k*t dupe

k^ toin theo phuong phip vAn oh il sf t hthi

Du phOng glint gii c*c khoin diu tu duoc Ifp vio tfafi di^i cuii nim eg ttt* nhu sut:

-Dii vdi cic kboin diu tu Chung khoin kinh doanh: Cin cu (rich ])p du pbdng 14 s* chtnh Ifch gifht gii g*c cUo etckhoin diu tu duoc h^ch toin trtn 16 ki toin Idn hon gii U) th| tratmg cOa chiing t^i thtri diim l)p dp phdng

-Bii vdi khoin diu tu nim gi^ liu dii (kbdng phln loci li chtog khoin kinh dmnh) vi tdidng cd inh hiring ding kiddi vdi bin dupe diu tu: Niu kboin diu tu vio ci phiiu ni(m yit ho jc gii trj hup ly cut khoin diu tu dupe xic djnhtin e)y thl vifc lip du phdng dpi trin gii uj thj tnnlmg cua ci phiiu; N*u khoin diu (u khdng xic djnh dupe gii trjhpp y tgi thdi diim bio do thl vi(c l|p dp phdng cin ci vio Bio do tii cUnh tft tbdi diim trtch lip dp piling cdt

bin dupe diu tu.

theo h pp ding m ua b in ban d iu, kh d ng t i lth d^n vi fc gi n h e n np gi Oa dc b i n vi np p hii thu ch in d i n h en thinh toin

nhung khich np dl Urn vio Unh ttetig phi sin hoic dang 14m thd tpc giii tbi, mil tfch, bd bin

TiAn bio gAra Mln m|t tjl qttf, ^in gfti ngln hing Wring k} ben C*c khoin tuong dutmg tiin li dc khoin diu tu nglAben c6 thin gian thu hAi khAng qui 03 thing k* ttr ngiy diu tu, d Unh tfaimh khoin cao, d khi dng chuyin dAi dlding thinh cic lugng din do djnb vi Wring d nhilu rti ro trong chttyk dAi thinh tiln

MlfflliichiiihkfathQcngiy3l/12/Z015

2.16.Chi phi phli tri

Cic khoin phil tti cho hing hdn djch vp di nhjta dir^c tit ngudi bin ho|c di dupe cung dp cho nguiti tmta trong 1^bio cio nhung thvc ti chun chi tri vi dc khoin phii trt khic nhtn chi phi lii tiin vny phii hi dupe ghi nh)n vio chi

p hi sin xuit, kinh doanhcua ky b io cio

Vi(c ghi nh|n cic khoin chi phi phii hi vio chi phi sin xuit, kinh doanh ttong nim du^e thpc hi^ti theo nguytn tiephi hop giOa doanh thu vi chi phi phit sinh ttong Mm Cic khoin chi phi phii tri st Ok/c quyit toin vdi s^ chi phithpc t^ phit sinh S^ chSnh Ifch giDa s6 trich trade vi chi phi flute ti dupe hoin nhjp

2.17.Vin chi id him

Viti diu nt cia chi ad hthi dupe ghi nh|n diet, si vin dipc gdp cOa chi id Mlu

Cic chi phi dt phit sinh litn quin din kit qui hoU d^ng sin xuit kit* doinh cia nhiiu kj hi to*n dupe bgcti toin viachi phi Oi tnnJc di pbln bi din vio kit qui hot d^^ng klnh dotnh ttong cie I* hi toin tut

Vi*c llnh vi phin bi chi phi Iri tntdc d(i h^n vio chi phi sin xuit kinh douih timg ky k* toin dupe tin r vio tinhchit, in6c dfl timg loci chi phi di ipn chpn phuong phip vi titu ihtre phin hi hpp ^^ Chi phi tri nude dup^ phin bidin via chi phi sin xuit kinh doinh then phirong phlp dubng thing,

2.13.Clekhoinnpphil tri

Cic khoin np pMi iri dupt thea ddi theo kj hgn pMi ni, dii tupng pbii hi, loi ngoydo t| phli tri vi dc yiu ti khlc

ihc o nbu c in (|iiin y cdi Cf lng ty.

ig dp djch vy phit [itih Song nim gAm: ChiAt khAu thuong mpi, giim gii

Cic khoin chiAt khAu thuong m^, giim gii hlng bin, hing bin bj Si Igi phit sinh cimg k^ tiAu thp sdn phAm, hlng bda

d |ch vp dupe d iAu c h inh g iim d oanh f liu cua ky p h it s i nh T rudng hpp s in ph lm , hing ho i, djch vp da ti i u thp Kt cic

ky trudc , dAn ky sau m d i phit s inh c ic kh o i n g i i m h i d o anh thu th l dupe ghi g iim do a nh th u theo n gu yf n tie : NAu

phit sinh SuPc thtri diAm phit hinh Bio cio tii chinh thl ghi giim douih thu Sin Bio cio Hi chinh cua ky Dp bio ^o(kj tntdc), vi nAu phit sinh sau thin diAm phit hinh Bio cio Hi chfnh thl ghi giim douh thu cda kj phit sinh (kj sau)

gDotnh ttiu bin hingdmje ghi nbfn khi dAng thAi this mlncic diAu kifn sau:

-Phin Idn nli ro vi I^i ich gin bin vdi quyin s^^ hhu sin phim hole hing hAa dl du^e chuyAn gito cho ngirlri suuq-CAng ty khAng cAn nim gio quyAn quin IJ Mng hAa nhu ngsM sA hOu hdng bda hoc quyAn MAm wit hlng hdt;

D o anh diu dupe xic d inh tuong dA i chi c chin ;

-C An g ty dl ihu dupe ho |c s i thu d upe Ipi ic h ki nh tA tis g iao d jch bin hing ;

-Xic dinh dupe chi phi lit e quan dAn giao djch bin hing.

Doanh thu amg cAp djch vp

Doanh thu eung cip djch vp dupe ghi nh^n khi kAt qui cda gito djch dd dupe xic djnh m^t dch ding lin c|y Tniimghpp vi(c eung dp djch vp liftn quan dAo nhjAu nim thl doanh thu dupe ghi nh|n Song nitn theo kAt qui phk cAng vi(c

dl hoin thlnh vio ngiy Up Bing cln dAi kA loin cda nim dd Kit qui cia gi djch eung dp djch vp dupe xic djnhkhi thda min cic diAu ki^n sau:

-Doanh thu dupe xic djnh tuong dAi chic chin;

• Cd khi ndng thu dupe Ipi Ich kinh tA tit gito djch eung dp dich w dd;

-Xic djnh dupe phin cdng vi(c ds hoin thinh vio ngiy tip Bing cln dAi kA todn;

-Xdc dinh dupe chi phi phit sinh cho gito djeh vi chi phi dA boin thinh gito djeh eung dp djch vp d6

Phin eta% vi^c eung dp djch vp di hoin thinh dupe xic djnh ttwo phtnjng jdiip dinh gii cAng vi^c hoin thinh

Do anh thu ho t/t dpng tai ch tnh

Doanh thu phit sinh Kt tiAn Hi, tiAn bin quyAn, cA Olc, ]pi nhu^n dupo chit vi cic khoin doanh thu ho*t dpog Hi chinhhhdc dupe ghi nh|n khi thAa min dAng thpi hai (2) diiu kidn sau:

-Cd khi ning thu dupe Lpi Ich kinh tA tit giio djch dd;

- Doa nh thu dupe xic d jnh hnmg dA i chic d in

pMn chin Ipi nhujn hoo xi \f lA cda Cflng ty Vifc phin phAi ipi nhufo dupe diirc hi^n khi Cflng ty cd ipi nhu|n suthuA chut phin phAi khdng vupt qui mte Ipi nhujln sau thud ^un phin phAi trin Bio cdo Hi chtnh hop nhit ssu khi dilo^i n^ inh huing cda cdo khoin Hi do ghi nh^n tic giao dich mus gii rd, Tnrimg hpp hi cA tie, Ipi nhu|n cho chd a6hOu qui mile sA Ipi nhu^n uu ihuA chut phin phAi dupe ghi nh|n nhu Suing hpp gi*m vAn gdp Lpi nhufn sou ifauAohm phin phAi c6tb* dupe chit oho cie nhldk hi dps Bin t? l(gdp vAn uu khi dupe Dpi h^icA ddng/Hfli dAng quin

hi phd du^^i vd jau khi dl trich l|p eic qu^ Iheo Difei l CAng iy vi cic quy djnh ciit phAp luit Vift Nun

CA tte phii Bi cho ede eA dAng dupe ghi nb|in II khoin phii Si S&i Bing Cln dAi kA todn cit CAng ly ran khi cdthOng bio chia cA tie cut H^i dAng Quto ni CAng ty vi thAng bio ngiy chAt quyAn idi^n oA the edt Tiung dm Lsu lefchihig khoin Vi(t Nun

(•) Tpi ngiy 31 thing 12 nira 2013, tirong dirong tl*n li khoin ti*n gdri cd kj him gii trj Id 100.000.000 VND dupe giH

ti etc Ngfa hing ttmongmpi vdi k^h^n khdng qui 3 thing Hi anit lit 4%-7^t

Tiinmit

Tl*n gti ngfa hing khdng 1^ hfa

Cic khoin hong duong tlin (>)

3 TltNVAcACKHOANTVONGfiUONGTliN

-' )

1 13 Cic bin Uf a qui d

Cic b^n dupe coi li Ufa quui n*u b(n dd c6 khi Ding ki*tn soil ho|c c6 inh bii^^ng ding k* d*l vM bfa kin trong vi|c

i* quy*t djnh v* cic chlnh sich tii chlnh vi ho^l ddng Cic bin litn qtinn cdi Cdng ty bio g*m:

-Cic doub nghitp ttpc ti*p hay gifa tl*p qua mpt hogc nhi*n tnuig gjin, c* quyin kittn mit COng ty bo(c ch(u sp

ki*tn soil cia Cdng ty, ho^c chng chung sp ki*m soit vdi Cdng ty, bio gim ci cdng ty me cdng ty cm vi cdng ty

Ufa kit;

-Cic ci nhln ttpc ti*p ho|c gifa ti*p tiim quyfa bi*u quyit cdi Cdng ty mi cd inh hiring ding k* ddi vdi Cdng ty,

nhOng nhfa ip quin ly did chit cia Cdng ty, nhQng thinh vtfa mdt lhi*t trong gia dlnh cila cic ci nhfa niy;

-Cic doanh i^hi^^j do cic ci nhfa nfa trfa nim trpc tiip he^: gifa H*p ph*n qutm trpng quytn bi*u quyit hofa cd i

hiring ding Wtdi Cdng ty

Ibfa trong Cdc Tnihng hop had hpt vit tu hing hda vuot djnh nric, chi phi vppt djnh nric btnh during, hing tin kho bj

v*n hing b f a trong nim

Ul Chi phi til chlnh

Cic khoin chi phi dupe ghl nhfa via chi phi tii chlnh gAm:

-Chi phi hofa cic khoin ifi Ufa quind*n cic hoptdfagdfa hi til chlnh;

-Chiphidiviyvdn;

-Cic khoin iS do thinh 1^ chuy*n nhiipng cling khoin ngin hfa, chi phi giio djch bfa chftng khoin;

-Dp phdng giitn gii chriig khoin kinh doanh, dp phdng t6n th*t dfa tu vio don v| khic, khoin iS phit tlnh khi bfa

Cic khoin trtn dope ghi nhfa theo t*ng id phit sinh trong nim, khdng bd nit vdi douih thu hop! ddng tii drink

^l Thu* fan nhlirdoanh ngUfp

Chi phi thu* TNDN hifa hinb dupe xfedinhtrfacoidthunhfachiuthui trong nim vi dm* lufc thu* TNDN trong

Bio ciffl til cblnh bpp ahitNlmtiichlnh kit Uric ngiy 31/1212013Cdng ty Cl phln Tbatt M tr^ll Vi^ t Nim

Si 102 Nguyfa Blah Chifa, Ptnring Si Kao, Qufa 1, TP Hi Chi Mlnh