quan Ninh KiAu Thdnh phd Cdn Tho, CHXHCN Vi6t Nam H6i itiinq Ou6n tri Ong Pham Qq; Hiiin Ong Nguy6n Drfc Hi6n 6ng fmn Van fning Ong Hoang VAn Nha Bd Truong Thi Dung 6ng Bni Quang Phf Did
Trang 1(Thdnh lQp tai ntmc CAng hod Xd h^i Chi nghTq Yiet Nan)
oAottgc rr0u roAN
Cho ntrm tii chinU t5t tnric
ngiy 31 thdng 12 nim 2014
Trang 2c6nc ry cO psil pnAr n6x vA n6l cnAr pAu xd rAy NAM BO
tS llt t frCn HoUg Na phutag H'mg Lqi, qufr Ninn Xidu
BAO CAO COA BAN cIAITooc
BAo cAo K6M TOAN DOc LAP
BAocAo LI'fu cHlryEN TGN TE nrwEr wvn nAo cAo Tfu crfr.rH
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3-45
6
7 -20
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Trang 3CONG ry cO pHi.N PHAN BON vA HOA cHAr DAU KHi r^y NAM Bo
l5l /l 8 Tnin Hodng Na- phudng Htmg Loi quan Ninh KiAu
Thdnh phd Cdn Tho, CHXHCN Vi6t Nam
H6i itiinq Ou6n tri
Ong Pham Qq; Hiiin
Ong Nguy6n Drfc Hi6n
6ng fmn Van fning
Ong Hoang VAn Nha
Bd Truong Thi Dung
6ng Bni Quang Phf Didn
dng Doan Qu6c Thin}
Ban Gi6m tt6c
Ong Nguy6n Drirc Hi6n
pnS Bni Quang Phrr Didn
Ong Trnn V6n Thang
Ong L€ KiCn Dinh
TR,{CH NHtqM CUA nlN C|AM O6C
Ban Giarn cliic Cdng ty c6 tnich nhi€m l6p b6o c6o tai chinh phan rinh m6t c6ch fimg thuc vd hqp lf tinh hinh tai
chinh ctng nhu k6t qud hoat
fQne kinh doanh vd tinh hinh luu chuyin ti€n tQ cria C6ng 4, trong n6m phn hqp v<iichuen mlrc k€ toriLn ch€ dd k€ torlLn doanh nghi€p Viet Nam vd c6c quy dinh phrip l1i c6 li6n quan d6n vi€c ldp vd
trinh bdy b6o c6o tai chinh Trong vi6c lap biio crio tai chinh ndy, Ban GiriLrn tl6c duoc y€u ciu phdi:
LUa chgn c6c chinb srich ktl todLn thich hqp vd rip dung c6c chinh s6ch al6 mdt crich nh6t qurin;
o Dua ra c6c xdt doan vd udc tinh mQt c6ch hqp li va thAn fiong;
' Ncu ro cac nguyen tic k6 to6n thich hqp c6 aluoc tu.4n thri hay kh6ng, c6 nhfrng 6p dgng sai l€ch trong yilu cdn
<lugc cdng b6 vd giei thlch trong b6o crio tai chinh hay khdng;
' L6p b6o c6o tdi chinh tr€n co sd hoat dong lien tuc b:rr trudng hqp khdng th6 cho rang C6ng ty se tiaip tuc hoat
tlOng kinh doanh;
' Thi6J kii vd thuc hi6n h€ thiing ki6m soet ndi bd m0t cAch hftu hi6u cho mgc dich l6p vi trinh bdy brio c6o tai
chinh hqp li nhtun h4n ch6 rui ro vd gian I6n
Ban Gi6m it6c Cong ty chiu tnich nhi€m rtriqn bio rang sii kt' tori,n duo c ghi chep m6t cech Dhi hop dd ohan rinh mdt
cach hop ly tinh hinh tai chinh crla cdng ty d bfu k! thdi ditim ndo vd ddrn bdo iing b6o crio tui .t'inh tuan *,U
"t,rin
mgc k€ to6n, ch6 dO kii to6n doanh nghiQp ViQt Nam vd c6c quy dlnh phnp Ij c6 li€n quan tt6n vi6c l6p vd trinh bdy
b6o c6o tdi chtnh Ban Gi6m tl6c cfing chiu frich nhiQm dam bao an todn cho tai san cria C6ng ty vdihuc trign cac
bi6n ph6p thich hqp tlii ngln chln vd ph6t hiCn c6a hanh vi gian l6n vd sai pham kh6c
Ban Gi6Lrn d6c Cdng ty C6 phen Phan bdn vd H6a chSt Ddu khl 1-6y Nam 86 (goi fit le "Cdng ry") d€ rrinh b6o c6o
ndy cirng v6i b6o c6o tai chinh cria COng ty cho nnrn tai chinh k6t thrlc ngdy 3l thing 12n6r.It2}l4.
HOr DONG euAN TRI vA BAN ctAM Ddc
C6c tlanb vi€n cia Hdi tt6ng Quan fi vd Ban Girim tl6c <E tli€u hanh COng ty trong nim vd diln ngdy ldp b6o c6o
naY s6m:
chi tich
uy vlen
Uy vi6n @6 nhipm ngdy 03 theng 4 n6m 2014)
Uy vi€n (bdJlhifm ngdy 03 thring 4 nim 20l4)
Uy vi€n (mi€n nhiem ngdy 03 thdurg 4 nam 2014)
Uy vi€n (mi€n nhi6m ngdy 16 thring 4 nim 2014)
Uy vi6n
Gi6m tl6c
Phti Gi6m tl6c (mi6n nhi€m ngdy I 6 thr4ng 4 nIm 2014)
Ph6 Gi6m tl6c
Ph6 Gi6m d6c OO nhiem ngdy I 6 thtug 4 ntun 20'l 4)
tliic x6c nh6n rlng C6ng ty dA_tuan thn c6c y6u cdu n6u tr€n trong viec lap b6o c6o tii chlnh
di€n cho Ban
Trang 4C6ng ty TNHH Deloitte ViCt Nam
Tang 124, Tda nha Vinaconex
34 Ldng Ha, Quan o6ng Da,
He Noi, ViCt Nam
Tel : +844 6288 3568Fax: +844 6288 5678
Chfng nh6n tldng k1i hdnh ngh€ ki6m to6n
sd 0891-2013-001-l
Hdi .taing Qu,in tri vA Ban Gi6m tliic
C0ng ty Cii phln Phin b6n vi H6a ctr6t Odu khi Tdy Nam BQ
Chring toi da kii:m toan beo ceo tdi chinh kdm theo cia COng ty C6 phin Phdn b6n vd H6a ch5t Ddu khi Tdy Nam
B0 (eqi tit ld "COng ty"), <luoc l6p ngdy 02 th6ng 3 nam 2015, tir trang 03 tliin trang 20 bao g6m Bring can tl6i kt!
toiin t4i lgdy 3l thdng l2 n6m 2014 Bdo cdo k6t qud hoat d6ng kinh doanh, Biio ciio luu chuy6n tidn t€ cho nbm tdi
chinh k6t thfc cing ngdy vd Bdn thuy6t minh biio ctio tdi chinh (goi chung ld ,,biio clio tdi chinh")
Tflich nhi)m crts Ban Gidm ddc
Ban Gi6m tl6c C0ng ty chju_tnich nhi6m vd vidc lep ve trinl bay rung thuc ve hqp l)i b6o c6o tdi chinh cila C6ng b/
theo chuin muc k6 toiin, ch6 dO k6 toan doanh nghiQp ViCt Nam vd cdc quy tlinh ph6p l1i c6 li€n quan tliin vi€c l6p
vd trinh bdy bdo c6o tei chinh vd chiu triich nhi€m vd kiiim sorit noi b0 md Ban Girim d6c x6c di;h ld cdn thiiit dc
dim bdLo cho vi€c ldp vd trinh bdy b6o ciio tdi chinh kh6ng c6 sai s6t trong y6u do gian ldn hoic nhdm l6n
Trdch nhiim cfit Kidm todn viAn
Trdch nhi€m cia chring toi ld dua ra ! ki6n vi bao cd,o tdi chinh dua tr€n k6t qud cua cu6c kidm toan Chring t6i da
ti6n hdnh kirim torin theo chudn muc kidm to6n Viet Nam Ciic chudn muc ndy y€u cdu chring tOi tudn thi chu*in muc
vir c6c quy dinh vd dAo tlfc ngh€ nghi€p, l6p k€ hoach vd thuc hi€n cu0c kii5m torin dii dat duoc sU dAm beo hgp li
vC viec lieu bao c6o tdi chinh cria COng ty c6 cdn sai s6t trong yeu hay khong
Cdng vi€c kirim todn bao giim thuc hien cac thu.tuc nhim thu th6p c6c bing chimg kidm to6n vri c6c s6 li6u va
thuyiit minh tren bAo c6o tdi chinh C6c thri tuc ki6m to6n tluoc lua ihon dua ti€n xdt-ctorin cria KiCm to6n vien, bao
gdm d6nh gid rui ro c6 sai s6t trong yiiu trong biio cao tdi chinh do gian lin hodc nhAm lan Khi thuc hien at6nli giri
c6c rii ro ndy, KiCm toAn vi€n dd xem xet ki6m sorit n6i b6 cia Cdng ry lien quan d6n vi€c l6p vd trinh bdy b6o ciio
tdi chinh trung thuc, hqp ly nham thicr ke c.ac thri tuc kiem todn phi hqp vdi tinh hinh thuc tii, iuy nhi€n kh6ng nhim
muc dich dua ra 1/ ki€n vd hi6u qud cua kidm sodl ndi bo cria C6ng 11 Cong vi€c ki€m iorin cing bao g6m drinh giri
tinh thich hop cfra ciic chinh s6ch k€ to6n duoc 6p dqng vd tinh hqp 117 cua cdc uoc tinh kd todn cr]a B-an Giarn Ctlc
ctng nhu drinh giii vi€c trinh bdy t0ng thd b6o ciio tdi chinh.
thilq l9i ttn tuong rang cric bang chimg ki6m to6n md chfng t6i da thu thap duoc ld ddy dt vd thich hgp ldm co sd
cho li'kien kidm todn cia chinp tdi
'i kitin cria Kidm tudn vi€n
rpo.r,tiin.cril cirnng toi, b6o c6o tdi chinh kdm theo <15 phin iinh trung thuc va hoD l:i, trdn cec khia c4nn rrong
I:":g!IS ldi :.hini cua c6ng tv t4i ngdv 3 r thiing 12 rldm 2014, cing nhu kdt qud hoar dong kinn doanh vd tinh
tidn t6 cho ndm tdi chinh ktit thric cnng ngdy, phi hoo vo"i chudn mtrc kti to6n, ch€ alo ke to6n doanh
\i c6c quy dinh ph6p l! c6 li6n quun d6n uiQ l6p vd rinh bdy brio ciio rdi chinh
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CONC TY TNHH DELOITTE VtET NAM
Ngay 02 thdng 3 n,in 2015
Hd N6i, CHXHCN Yi€t Nan
T6^n n^eloitte duoc dirng d6 chi m6t hodc nhreu thanh vr6n cara Deroitte Touche Tohmatsu Limited,
m6t cong 1y T^NHH co tru sd tai Anh, vd mang ru6i ciic hang thanh vicn m6i tnann v,en ta mot
ro^cnuc ooc rap ve mat phap ry vui long xem tai website wwwdeloitte.com/about d6 biiit th6m
rnong un cnr lret ve co cau phap ly c0a Deloitte Touche Tohmatsu Limlted va c6c heng thenh vi6n
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Trang 5CONG Ty cO pHAw puAx nOx vA no.l cs,ir o.Au rni rAy NAM Bo
lstltt fran Uoang N4 phudng Hung Lqi, quan Ninh Ki6u 860 cio tii chitrh
Thanh ph6 Cdn Tho, CTIXHCN ViCt Nam Cho nlm tai chinh kiit thfc 3 I thans 12 nIm 2014
BANG CAN D6I IG ToANTqi ngay 3 l thdng 1 2 ndm 201 4
3U122014
MAU s6 B or-DN
Don v!: M\,lD
31^2n013 TAI SAN
T,iI SAN NGiN HAN
(100=l l0+130+140+150)
Tidn vi cic khoin turng alurng tian
l I ten
2 CAc khoan tuong tluong tidn
Cic khoin phii thu ngin hgn
l Phdi thu kh6ch hdng
2 Trd trudc cho ngudi bALn
3 C6c khoan phii thu kh6c
Hirng tdn kho
| Hang ton Kno
2 Du phdng giri.rn gi6 hing t6n kho
Thi sin ngin h?n kh{c
I Thu6 gid tri gia ting duoc khiu trri
2 Tii san ngin han khrlc
B TAI SAN DAt H{N (200 = 220+240+260\
L Tii sen c6 alinh
1 Tei sdn c6 dinh hfu hinh
- Ngy?n gui
- Gid tri hao ndn lfiy kt
2 TAi san cii dinh v6 hinh
- Ngy2n grd
- Gid tri hao ndn liy hi
II Bdt dQng sin ttiu tu
- Nguydn gi6
- Gi6 tri hao mdn lfiy kii
Ill Tii sin diri hgn khdc
I Chi phi td trudc dii han
2 Tii sin ddi han kh6c
rONG rAr siN (270 = loo+2oo) 268.734.724.rr7
l3l132
135
140l4l
221
222223
227
228229240
241242
260261268
76.601.942.378
7 6 .601 942.37 8
538.260.274523.260.274
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49.069.103.66E3E.204.736.87822.288.766.7 53
32.570.817.037
(10.282.050.284)
15.915.970.12515.915.970.125
r0.43E.E12.547
I 1.480.389.000
(1.041.576.453)425.554.243
73.21E.020.500
7 6 .645 088 446
(3.427 067 946)r.035.5t 8.06t553.048.061
6.127.772.6256.I27.772.625
r0.s99.948.26E
I 1.480.389.000
(880.440.732)Er5.708.763
E12.708.7 633.000.000
trang 20 ld n6t b6 phdn hqp rhdnh qia bdo cdo tdi chinh
234.347 332.96r
Trang 6nAxc cAx n6I Kf ToAN Gi6p theo)Tqi ng6f 3l thdng 12 ndm 2014
l Phii tri ngudi bri.Ln
2 Ngudi mua trd ti6n trudc
3 Thu6 vd c6c khoin phii n6p Nhd nudc
4 Ph6i trd ngudi lao tl6ng
5 Chi phi phni ha
6 Cdc khoan phii tniL, phdi ndp ngin han kh6c
7 Qui khen thuong, phirc loi
V6n chi sd hiit
I V6n dau tu cta chri sd hiiu
2 Qu! tl6u hr ph6t triiin
3 Qu! du phdng tai chinh
4 Lqi nhu@n sau thu6 chua ph6n ph6i
Mli sd
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420
440
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ll
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CONG Ty cO pHAx pnAx non v,i s6l cuAr oAu KHi TAy NAM BO
l5l/18 Tdn HoAng Na phuong Hung Loi qudn Ninh Kidu
Thanh ph6 C6n Tho, CHXHCN ViCt Nam Cho nim tai chinh krit thric ngdy 3 I th6ng 12 ftrn 201 4
33.707.300.090
897 444.6t 4
2.365.202.8s73.48s.439.934
266.322.121
I 1.087.269.8052.632.'t 50.792
214.293.593.904214.293.593.904
r 70.000.000.000
9 47 5 .2t 5 .861
7 .851 645.53926.966.732.504
21.631.093.39921.631.093.399
212.716.239.562212.716.239.562
Trang 7cONG Ty cO pHAn pHAN soN v.i uo.l cH.Ar oAu xni rAv nlu nQ
t S tl t8 fran Hodng Na phuong Hung Lqi quin Ninh KiAu
Thanh ph6 Cdn Tho, CHXHCN Viet Nam Cho ndrn tai chinh k6t thric ngdy 3l
860 c:io $i cbinhthi.J|.g 12 ftm 2014
BAo cAo KEr euA Ho4r D9NG KrNH DoANH
Cho ndm tdi chinh ket thic ngqy 3l rhdng l2 ndn 2014
Mi Thuy6t
sii minh
1 Doanh thu bdn hing vi cung c6p dich vg
2 C6c khodn giim tri doanh thu
3 Doanh thu thuin b6n hing vi cung c6p dich vg
(10=01-02)
4 Gid viln hing bdn vd dich u9 cung.ip
5 Lqi nhugn gQp vd bdn hing vi cung cip dlch vg
(20=1011)
6 Doanh thu hopt <l6ng t?ri chfnh
7 Chi phf tdi chinh
Trong d6: Chi phi ldi vay
8 Chi phi bin hdng
9 Chi phi quan lf doanh nghiQp
10 Lgi nhuin thuAn tir holt tlQng kinb doanh
(30:20 \2r -22) -(2 4 +25))
I l Thu nh6p kh6c
12 Chi phi khic
13 Lqi nhu$n khdc (4F31-32)
14 Tiing lgi nhu{n k6 todn trrntc thu6 (50=30+40)
15 Chi phi thuii thu nh6p doanh nghi€p hi€n hanh
16 Lgi nhu$n sau thu6 thu nhAp doanh nghiep
(60d0-s1)
17 Lni co bin tr6n c6 phi6u
2014
MAU SO B O2-DNDon vi: M\,lD
2013
0102
l E76
2.894.29s.s3r.9574.270.370.3242.890.025.161.633
2.81| 8't8.221 27878.206.940.355
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Thinh C0ng tofn trudng
in Df,c ifiic Girim
Ngay 02 thdng 3 ndn 2015
Ep
Cdc thuy* ninh ti trang 7 trang 20 ld n6t bd phdn hqp thdnh da bdo cdo rdi chinh
Trang 8cONG Ty cd pH-AN pHAn sON vA HOA cHir Diu xsi rAy NAM BO
tstltt tan Hoang Na phudng Hung Loi, qurin Ninh KiAu
Thenh ph6 Cen Tho, CIIXHCN Vi€t Nam Cho nim tdi chinh ki5t thric ngiy 3l
BAo c.io tiri chinhth6Lng l2 nim 2014
Cho ndn tdi chinh k* thic ngay 31 thdng t 2 ndn 2014
2014
MAU SO B O}DN Dsn vi: VND
2013
r LLfu cHuytN TrtN Til'HoAT DoNG KINH DOANH
I Lqi nhuQn trrfc fiuA
Kh6u hao tai sen c6 dinh
C6c khoAn du phdng
(Lei) tir hoat d6ng dau hr
Chi phi lni vay
3 Lgi nhaQn li hogt it\ng kinh dosnh fitarc thaJ' itii
t,
von ruu aSng
Thay ddi cac khodn phai thu
Thay el6i hdng tdn kho
I i ,, i-,
l nay oor cac xnoan pnat ra (Khong bao gom mue thu
nh{p doanh nghi€p phei nQp)
Thay d6i chi phi tra trudc
I ren rat vay oa ma
Thu€ thu nhip doanh nghi€p tl6 ndp
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Ti€n thu khdc ru hoat tldng kinh doanh
Ti€n chi khdc cho hoat tl6ng kinh doanh
Lttu chuyin tiin thuin tt hogt d\ng kinh doanh
II LUIJ CHTIYEN TIt,N TIIHoAT DONG DAU TTI
rr.i,!l ,i ^.
1 Ii€n chi dC mua sem, xay dune TSCD vd
cric tdi sin dii han kh6c
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Lua chuydn tiin thuin ti hog ilQng itiu ttr
01
02030506
OE
09l0
(5.8s7.240.200)
36.031.129.315
(65.091.516.4e8)43.146.06835.402.822.598
(27 543.772.000)(27.513.772.000)
64.059 .7 t4.069(24.391 986.410)
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IrI LUlr cHUyiN rri,N rrlHoAr DoNG TAr cHiNH
2 CO tuc loi nhu6n di trd cho c6c cd tl6ng 36
Lnu chuyin tiin thuiin tit hogt al\ng tdi chinh 10
Luu chuy6n tiiln thuin trong nIm (50=2Gr30+40)
Tidn vir tuong ituong ti6n diu nim
Ti6n vir t[,ong ilucng ti6n cuiii nim 170d0+60)
Trang 9CONG Ty cO PHAN PHAN BoN v,i Hol cHAr oAu rHi rAy NAM BO
l5l/18 Tften Hoang Na- phuong Hung Lqi qudn Ninh Ki6u
Thinh ph6 Cdn Tho, CHXHCN Viet Nam
B5o cto thi chinhCho nnm tdi chinh k6t thric ngdy 3 I thring I 2 nim 20 I 4
l.
2
Cdc thuydt minh nay Id n\t bA phdn hqp thdnh vd cdn duqc doc d6ng thdi voi bdo cdo tdi chinh kdn theo
TH6NG TIN KHAI QUAT
Hinh thrfc sd hiiu v6n
C6ng ty Cii phdn Phdn b6n vd H6a ch6t Dau khi T6y Nam Bd ("C6ng ty") ttuo c thanh l6p theo GiSy chirng
nhfn tl5ng hi kinh doanh sO 1800722461 ngdy 3l thdng 12 nim 2010 do Sd Ki! ho4ch vd Oau tu thanh ph6
Cdn Tho c6p vd Gi6y chrimg nh6n ttlng lcj kinh doanh thay diii lAtr 7 ngay 02 thAng 0l nAm 2013 C6ng ry
tluoc chuy6n d6i tU COng ty TNHH MTV Ph6n b6n vd HOa ch6t DAu khi Tay Nam BQ - cluoc thdnb lflp
theo Gi6y chung nh{n tl6ng lcf kinh doanh s6 1800722461 ngdy l5 thiing 8 n6m 2008
C6 ttdng chinh cria Cdng ty ld T6ng COng ry Phan b6n yd Hrja chit Diu khi - C6ng ty c6 phin (.,Tdng COng
tv).
T6ng sii nh6n vi€n cria C6ng ty tai ngdy 3l thAng 12 nilrn 2}t4ld 65 nguoi (tai ngdy 3l thturg 12 nf,m
2013: 67 nguoi)
Ho?t along chinh
Hoat ddng chinh cua C6ng ty bao g6m: Kinh doanh cdc loai phin bon: Sdn x*it ph6n bon vd hqp chAt Ni
to; B5n buOn n6ng, l6m san nguy€n liQu (trt 96, tre, nua) vd il6ng vdt s5ng; V6n tai hdng h6a bing tluolg
b6; Biic xtip hang h6a; Dai ly, mdi gioi, d6u gifi V{n Lii hdng h6a tludng thriy nOi <lia; Hoar <t6ng dich w
hd fio khAa li6n quan d6n vin tai; Kho bai vd luu git hdng hoa; euang crio (chi ti6t thuc hien c6c dich vg
quang cao tren cec phuong ti€n truy€n th6ng dai chring pano bdng hi€u tai di6m b6n hang h6i chu fi6n
l6m, cric phuong ti€n giao th6ng, c6c hoAt dQng quang crio thudc linh wc ndng nghi€p; Kinh doanh b6r
ttQng san, quy€n st dung d6t thu6c chi sd htrq cht sri dung hodc di thu€; Brin bu6n vat tu n6ng nghiep,
gi6ng, hat gi6ng cdy trdng con giiing thriy hdi srin c6c loai; Dich vB ky thuat trong sdn xuAt kinh doanh
phdn b6n vd cric san phdm h6a ch6t khiic c6 li€n quan; Xurit nhap khiu phan b6n, h6a chAt vd ciic san phim
h6a chAt kh6c sri dung trong n6ng nghiQp, hang ndng l6m thty hii srin
cO sO LAp BAo c^o Ti.r cHiNH vA NAM TAr cHiNH
Cd sd Ep b{o c6o tii chinh
Bdo cdo tai chinh kdm theo duoc trinh bdy bang D6ng Vi€t Nam (\rND), theo nguyen dc gid giic vd phir
hgp vr!'i cbuin mgc kti toan, ch6 do kc ro6n doanh nghiep vier Nam va c6a quy <linh phrip lj c6 li€n quan
cl6n vi€c ldp vd trinh bdy brio c6o tai chinh.
BAo ceo di chini kdm theo kh6ng nhin phan dmh tinh hinh tdi chinh, k6t quri hoat d6ng kinh doanh va rinh
hinh luu chuy3n tidn t€ tleo c6c nguy€n fic vd th6ng 16 kti torin duqc ch6p nhan- chung tai cac nudc khdc
ngoei Viet Nam
Nim tii chinh
NIm tai chinh cria Cong ty bit tt6u tir ngdy 0l thring 0l ve k6t thric vdo ngay 3l thring 12
HTIONG DAN Kf ToiiN MoI DA BAN HANH NHLNG CHI.IA iP DUNG
Ngdv 22 th6ng 12 na'", 2014, BQ Tdi chinh da ban hanh rh6ng tu s6 200/2014/TT-BTC (,,Th6ng tu 200")
huong dan rip dung chii tlo kti to6n cho doanh nghiQp Th6ng tu ndy sE c6 hiQu lgc cho nrm tai chinh biLt
ddu vdo hodc sau ngdy 0l thring 0l nrrn 2015 Thdng tu 200 thay thi.i cho cric quy tlinh vd ch6 d6 kti toan
doanh nghiep ban hdnh theo QuyiSr dinh s6 tslzooolqo-erc ngdy 20 th6ng 3 ntm 2006 cria 86 Tai chtnh
tlang tl6nh gie mfc al6 dnh hudng cria vi€c 6p dung Th6ng tu ndy d6n c6c b6o c6o tdi chinh trong tuong lai
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t StU I S tran Hoang N4 phudng Hung Lqi, quan Ninh Kieu 86o crio tjri chinh
Thanh pho can Tho, clxHcN viet Nam cho ndm tai chinh kcr thtc ngdy 3l th6ng 12 nf,m 2014
cdc thuyit uinh nay ld nQt b6 phan hqp thdnh vd cin &rc c dpc d6ng thdi voi btio ctio tdi chinh kin theo
Sau rldy Id c6c chinh sdch kd todn chri y6u duoc Cdng ry dp dung trong vi€c l6p brio ctio tii chinh:
Ubc tinh k6 toin
Viec l6p b6o c6o tai chinh tu6n thi theo chuAn muc ki5 toa,n, chi! dO kii to6n doanh nghi€p Vi€t Nam vd c6c
quy tlinh ph6p li c6 li€n quan ddn vi6c ldp vd trinh bdy brio crio tai chinh y€u ciu Ban Gi6m tliic phrii c6
nhitng udc tfnb ve gia dinh anh huong tltin s6 ligu Uao c6o vd cdng ng, tai srin vd viQc trinh bdy cric khodn
cdng no vd tai srin tidm tdng tai ngdy l6p brio crio tai chinh cing nbu ciic s6 liCu brio cao ve doanh thu vd chi
phi trong su6t nim tdi chinh M6c dtr c6c u6c tinh ki5 to6n tluoc I6p bing tdt cd su hii5u bitit cria Ban ciam
d6c, si5 thuc t6 phrit sinh c6 thd khac voi cec uoc rinh, gia dinh ahr m
Cdng cg tAi chinh
Ghi nhQn ban iliu
Tdi sdn tdi chinh: Tai ngdy ghi nhdn ban tl6q tai san tai chinh ituo c ghi nhfn theo giri g6c cdng cric chi phi
giao dich c6 li€n quan truc tiiip d6n vi€c mua sim tai san tai chinh d6 Tdi sin tai chinh cria Cdng ty bao
gOm ti€n, c6c khoan tuong ttuong tidn, ci4c khoan phdi thu kh6ch hang, phai thu kh6c vd tai sin tai chinh
kh6c
C6ng no titi chinh: Tai ngdy ghi nhdn ban ddu, c6ng ng tai chinh tluoc ghi nhan theo gia gdc c6ng cric chi
phf giao dich c6 li€n quan truc ti6p diln vi€c phAt hdnh c6ng no tai chinh d6 COng no tdi chinh cia C6ng ty
bao g6m c6c khorin phdi tr€ nguoi b6n, c6c khoan phii trd khec vd chi phi phai he
Ednh giri l4i sau tin ghi nhQn ban ildu
HiQn tai, chua c6 quy dinh va dA gia lai c6ng cu t?ri chinh sau ghi nh-in ban ttdu
Tiiin vi cfc khodn tunng ttuung ti6n
Ti6n vd c6c khoan tuong tluong tidn bao g6m tiAn mdt tai qu!, cric khoi.,n tidn grli khdng k! h44 c5c khodn
tidn gui cd lcj han dudi 03 thdLng, c6 khi ning thanh khoin cao, d6 dang cbuydn OOi tlaIrtr tidn va tt rul ro
li€n quan tliln vi€c bi6n tl6ng gi6 tri.
Hing tiin kho
Hd'ng tiin kho tluo c x6c alinh tr€n co sd gi6 th6p hon giiia gi6 g6c vd gi6 tri thu6n c6 thii thuc hi€n ttuoc Gi6
g6c hdng tdn kho bao gdm giri mua hdng h6a vd cric chi phi li6n quan tru c tirip tt6n vi€c mua hdng h64 niiu
c6, <16 c6 tluo c hdng tdn kho d ttia didm vd trang thrii hiOn tai Gif
^u6t c,ia hang tdn kho duoJ xiic rtinhtheo phuong pb6p binh qudn gia quy€n Gi6 tri thu6n c6 thii thuc hign tluo c cluo c x6c clinh b6ng gi6 b6n udc
tfnh trt cric chi phl udc tinh dd hoan thdnh san phArn cung chi phi tiiip thi, ban hang ve ph6n ph6i ph6t sinh
Du phdng gidm gi6 hang t6n kho cua C6ng ty duoc trich l6p tbeo c6c quy rlinh kii to6n hien hanh Theo d6,
cdng ty duo c phdp trfch l{p du phdng gidm gia hdng t6n kho I6i t}di, h6ng, kdm phim ch6t vd trong trudng
hgp gi6 giic cta hdng tOn kho cao hon giri tri thudn c6 thd thuc hiCn duqc tei ngay k6t thric nien d6 t1 toan
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Thanh ph6 Can Tho, CHXHCN ViQt Nam Cho nf,m tiri chinh k6t thuc ngay 31 thrimg l2 ndn 2014
THUytT M|NH BAo cAo TAr cHiNH (Ti.6p theo) MAU sO B O9-DNCdc thayiit minh nay ld mOt b6 phAn ho p thdnh vd cdn droc doc ding thdi vcti bdo ctio tdi chinh kdm theo
Tii sAn c6 <l!nh hiru hinh vi khiu hao
Tdi san c6 dinh hfu hinh tluo c tsinh bdy theo nguyen gi6 trir giii tri hao mon lfiy k6
Nguy€n gid tAi san c6 dinh hinh thdnh do mua sim bao g6m giii mua vd todn bQ c6c chi phi khric li€n quantruc titip dtin vi€c dua uii sen vdo trang th6i sin sdng sri dung DOi voi tai sdn cd dinh hinh lhdnh do diu ru
xdy dung co bdLn theo phuong rhuc giao th6u hoac tg xay drmg vd sd'n xu6t nguy€n gie la gid quyiit to6nc6ng trinh x6y dgng theo Quy ch6 quan ly dau tu v,r xay dung hi€n hdnh, c6c chi phi khiic c6 lien quan tr.ucti6p vd lQ phi trudc b4 (niiu c6) Truong hsr du iiLn da hoan thanh vd tlua viro su dqng nhung quy6t toanchua dugc phd duyQt nguyen giri tai san c6 dlnh dugc ghi nhdn theo gid tam tinh fien co sd chi phi thuc t6tl6 bd ra tlii c6 ctuo c tai san cti <linh Nguyen gi6 tem tinh s€ tluoc tlidu chinh theo giii quy6t tortr tluo c ph€duyet
Tii san c6 tlinh htu hinh tluo c kh6u hao theo phuong phrip duong thing dga tr6n thdi gian hiiu dung u6c
tinh, cg thd nhu sau:
Nhd cA4 vdt ki5n tnic
Phuong tiCn Yan tai
I nrer D! van pnong
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Cric khodn ldi, 16 phAt sinh khi thanh lj, bdm tdi sin ld ch6nh l6ch gifta thu nh6p tir thanh lf vd gi6 fi cdn lai
cria tii sdn vd duoc ghi nhdn viio bdo cdo k6t qud hoat d6ng kinh doanh
Tii sen cii atinh Y6 hinh vi kh6u hao
Tai san c6 ctinh vd hjnh phrim rinl giri tri quy€n srl drmg d6t cia kho D6ng Th6p vd Tda nhd V[n phdng tai
theo nguyen giri trir giri tri hao mdn lu! k6, tuy nhi€n Cdng ty khdng trich kh6u hao d6i voi quy€n sr? dung
d6t v6 thdi han
B5t dong sen diu tu
BAt dQng san <l6u tu bao gdm quydn sri dung d6t vd nhd cria, vdt ki6n tnic do C6ng ty nim git nhim muc
ilich thu lqi tu viec cho thuC hoec chd tang gi6 duo c trinh bdy theo nguy€n giri trn gi6 tri hao rndn l0y ki!.Nguyen gi6 cia bat ddng sin tl6u tu duoc mua bao g6m giii mua vd ciic chi phi liCn quan truc ti6p nhu phl
dich vg tu v6n vd luat ph6p liCn quan thuii truoc ba vd chi phi giao dich li6n quan khric
B6t dong san ddu tu duo c aich khdu hao theo phuong phrip tludng th6ng dua tr€n thdi gian htu dung urictinh ld l0 nlm Cong ty kh6ng trich kh6u hao d6i vd b6t dOng snn diu tu ld quy€n sri dgng d6t v6 thoi h4n
Cdc khoin tr6 trutrc dtri h4n
cdc khoan chi phi tni truoc dai han khdc bao gdm gid tri cdng cu dung cu xuit dung vd chi phi sfta chira c6
gi6 tri ldn, c6c chi phi ndy tluo c coi ld c6 kh6 ning tlem lai loi ich kinh t6 trong tuong lai cho C6ng ty voi thoi han tir mOt nam trd l6n C6c chi phi ndy tluqc v6n h6a dudi hinh thrirc c6c khoin tni trudc ddi han vdttugc ph6n b6 vdo b6o c6o kiit que hoat d6ng kinh doanh, srl dung phuong phdp etuong thlng trong vdng
hai nam
Cdc khoin dg phdng
c6c khoan du phdng tluoc ghi nhin khi cong ty c6 nghia vu ng hi€n tai do k6t qua tir mot su ki6n tl6 xiy
ra, vd c6ng ry c6 khe n6ng phei thanh toan nghia vu ndy c6c khodn du phdng tluo c xiic dinh tren co sd
udc tinh cria Ban Girim d6c v€ cric khoan chi phi cdn thi6t dd thanh to6n nghia vu nq ndy tai ngdy kiit thnc
niCn d0 k6 to6n