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cONc rv c0 pnAlv NrrUA v,q iu6r rnUoxc xANH.q.N pHAr

nAo cao cuA BAN r6Nc clau o6c

eAo cao Ltru cHUYPN rGu rE

rnwsr MINH BAo cAo reI cniNn

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4-5 6-7

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nAo cAo ct:r nax roNG CrAnt OOC

Ban T6.9 Gi6m d6c C6ng ry Cd phAn Nhqa vd MOi trudng xanh Arr Ph6l lggi,,il ld "COng ty") dq trinh 86o

c6o rriry ctrng v6'i Bfo c6o iai

"tiinh ri6ng cira c6ng ty cho ndm tdi chinh k6t thirc ngdy 31 thang 12 nltn

2016

c6c thdnh vi6n sia FlOi d6ng eu6n tri vir Ban T6ng Gi6rn dt5c c6ng ty eld di6u hdnh cdng ty trong ndm viL

d6n ngiy lqp 86o cdo ndy gdm:

Hdi tl6ne OuirUEi

Chtr tich HQi d6ng QuAri tri

Uy vi6n FIQi d6ng QuAn tri

Uy vi6n HQi ddng QuAn tri

Uy vi6n l{Qi d6ng Quin tri

Uy vi6n HQi d6ng QLrin tri

Tdns Gi5m d6c

Ph6 T6ns Gi6rn d6cPh6 TOng GiSrn d6c (Mi6tr nhiQm ngAy 28 thdng 03 ndm 2016)Ph6 T6ng Gi6m d6c

1 Ong Ph4m Anh Duong

3 Ong Nguy6n LO Trung

4 Bd Hda'l'hi 'fhu Hd

5 Ong Pham Dinh Ngu

L Ong Nguy6n LO Trung

3 6ng Trdn Hodng Hoan

4 Bd TrAn Thi ThoAn

TRACH NHIFIW c0a na.N TONG GIAM Doc

Bal T619 Gi6rn d6c C6ng ty c6 tr6cli nhiQm l{p 86o c5o tdi chinh hdng ndm phin 6nh mQt c6ch trung thgc

vd ho p lli tinh hinh tdi f,ini nng nhu k6t qui.hoat clQng kinh doanh vd tinh hinh luu chuyi5n tidn tQ cira

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Oinn phap ty; cO tien quan d6n viQc lap vd trinh bdy b6o c6o tdi chinh Trotig viQc lAp c6c B5o c6o tdi chinhndy, Ban T6ng Cii6m d6c dugc y6u cAu phAi:

LUa chgn c5c chinh s6ch kij to6n thich ho p vd 6p dL.rng c6c chinh s6ch d6 mOt c6ch nhdt qtr6rr;

r Dua ra c6c x.6t doSn vd u6'c tinh mQt c6ch ho p lli vd thfln trong;

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y6, cAn duo c c6ng bd vd gi6i thich trong 86o c6o tdi chinh hay khdng;

tr,rc ho4t dQng kinh doanh; va

c6o tdi chinh ho-p l;f nhim han chd riri ro vd gian l4n

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phin 6nhmQt clich ha'p ly tinh hinh tdi cliirih cira C6ng ty 6- bAt k! thd'i di6rn nio vd dAm bAo rdng B6o c6o

rdi chinh tuAn rhir c6c bhLrAn myc kt5 todn Vipt Nam, H€ th6ng k6 to6n Vi6t Nam vd c6c quy dinh hi6n hanh

c6 li6n quan tai Vi6t Nam Ban 'f6ng GiSm cl6c ciurg chiu trdch nhiOrn d6rn bio an todn cho tdi sAn cira C6ng

ty vd thuc hi6l c6c biQn pli6p thich hop dO ngan ch[n vd ph6t hi6n c6c hdnli vi gian lAn vd sai pham khdc

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56: 04.0 1 /20 1 7/IICKT-IFC

nAo cAo IilEM roAN Dqc LAP

HQi tfdng Qia" tti vh Ban T6ng Gi6m ili5c

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chirng t6i d5 ki6m to6n b6o c6o tdi chinh kdm theo cira c6ng ty c6 phan Nhua vd Mdi trud'g Xanh An Ph6t

(g'i tAt ld ,,C6ng ty,,), Au'q' lflp ngdy 20 !6ng01 ndm 201i, ti .tra"g 6 d6n trang 45, bao gdm Bing

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_eto-"6o k6t qu6 hoat dong kinh doanh, 86o c6o luu chuy6' ti€n tq

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Ban T6ng Gi6m Ct6c c6ng ty chiu tr6ch ih]:* v6 vi6c lQp vd trinh bdy trung thpc Vd ho-p llf b6o c6o tdi chfnh

cria C6ng ty theo chu'n ,,-''U" f.6 to6n, ch6 OO t6 toa" aoann nghiQp Viet Nam ta.:6"^9f' dinh ph6p lii c6 li€n

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":l lt ki6m soSt n6i b0 cira C6ng ty li6n quan den

viQc l6p vd trinh bdy bdo c6o tdi-chinh trung thgc, ho p ly nhim thi6t k6 c5c thir tr,rc kii5m toSn phir ho' p v6'i

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c6o tdi chinh

ldm co's6'cho -V ki6n ki6rn to6n cira cl-rring t6i'

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nAo cAo rrnnn roAN EQc LAP (TIEP THEo)

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Cho n6rn tdi chinh kt5t th(rc

thi tr6n Nam S6ch, Ituy0n Ngnt l3!h,ltn! Xg

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C6ng ty C6 phAn Nhq'a vd M6i trudng Xanh ArT Ph6t (ggi t6t le "C6ng ty") ld C6ng ty C6 phAn duqc

thenh iflp vihopt dQng theo Gi6y chring nhpn dang kyi kinh doanh lAn dAu sO O+O:OOOS50 do 56'Kd

ho4ch ua OAu tu tinh H6i Duo'ng gap lgdy 09 th6ng 03 ndnr 2007 vit Gi6y chilng nh4n ddng ky kinh

cloanh vd dbng \f thu6 Cdng ty C6 phAn sO OSOO:Z:S86.ddng ky thay OOi tAn thir nhAt ngity 26 th6ng

2 ndn 2009 HiQn t4i, C6ng ty dang ho4t dQng theo Gi6y chrfug nhfn ddng kli kinh doanh thay c16i

lAn thir 22 ngity 23 thhng 12 ndm 2016

C6ng ty c6 tdn giao dich: AN PHAT PLASTIC AND GREEN ENVIRONMENT JOINT STOCK

Trp s6'chinh cira C6ng ty tai L6 CNl1+-CN12, cum c6ng nghi€p An D6ng, thi trAn Nam Sdch

Uoang Qutic ViQt, phu'dng Nghia D6, Qufn CALr Gi6y, thdnh ph6 Hd NOi

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o Sin:tu6t c6c s6n phAm nhlra (PP, PE);

o In vd c6c dich vU in quing c6o tr6n bao bi;

r XAy dr,rng c6ng trinh ddn dpng;

fhv d{t trang thi6t Ui cho c6c c6ng trinli x6y dyng;

I(inh doanh b6t dOng; s6n;

o Mua b6n hdng rnay n:r{c;

o Mua bhn mly m6c thi6t bi vd php tirng thay th6, chuy6n giao c6ng nghQ;

Dai lyf mua b6n, ky grSri hdng h6a, m6i gi6i thuong mai, ity th6c mua b5n hdng h6a;

o V{n chuy,in hdng ho6, hdnh khdclr bing 6 td vd c6c ho4t cl6ng pl.ru tro- cho vdn tAi;

r Hoal d6ng thu gom, xfi' llf tiOu huj' r6c th6i;

coxc rv c6 puAN Nnfa va nnor TRUoNG xANIr ax puAr

thi tr6n Nam S6ch, huy6n Nam S6ch, tinh H6i Duo'n 31 th6ns 12ndm2016

Cdc thuyilt minh ndy td b0 phdn hqp thdnh vd ctin due'c dec d6ng thd'i v6'i Bdo cdo titi chinh kdm theo

THONGI TIN KHAI QUAT (TIEP THtrO)

Chu k) sin xuit, kinh doanh th6ng thud'ng

Chu kj, s6n xuAt, kinh doanh th6ng tliud'ng cta COng ty duo c thpc hiQn trong thd'i gian kh6ng qu612

th5ng

Cfu trric doanh nghiQp

Tgi ngd1,, 31 thdng 12 ndm 2016, COng ty cti 2 COng ty con sau:

1 Cdng ty CO phAn Nhga vd Kho6ng s6n An Ph6t - Y6n B5i ("C0rrg ty con") ld C6ng ty c6 phAn

duo.'c thdnh lQp theo Gi6y Chri'ng nh6n dang k;f kinh doanh sO SZOO+\A72 d,o 56' KC hoach vd EAr-r

20t6

C6ng ty con c6 t€n giao dich: AN PI{AT - YEN BAI MINERAL & PLASTIC JOINT STOCK

Trp s6'cria C6ng ty con tpi Khu c6ng nghiQp phia nam, xd Vdn Ti6n, thdnh phO Ven B6i, tinh YOn

B6i

Ngdnh nghe tinh doanh vd hopt dQng chinh: SAn xudLt san phAm til'nhga Plastic, chi ti6t sAn xu6t s6n

phAm nhr,ra (PE, PP)

2 C6ng ty TNHH Nhua Thakhek ("Cdng ty con") ld C6ng ty TNHH duo.'c thdnh l$p theo Th6a

thtran ph6i tri€n dp an sil OOZITSZ ngiry OS tnang 03 ndm 2013 giira Ban quin l;i dac khu kinh t6

ri€ng biQt Thakhek, tinh Kramrnouane

C6ng ty con c6 tdn giao dich ld THAI(HEK PLASTIC CO., LTD

Trp s6'cria C6ng ty con t4i Ldng Vern, huyQn Thakhek, tinh Khammouane, CHDCND LAo

86o c5o tdi chinh kdm theo duo,'c trinh bdy b[ng Ddng ViQt Narn (VND), theo nguy6n tdc gi6 96o vd

phir ho.'p v6'i ChuAn mUc I(6 to6n, Ch6 dO I(C to6n doanh nghiQp ViQt Narn vd c6c quy dinh ph6p 1!

c6 li6n quan d6n viQc lflp vd trinh bdy 86o c6o tdi chinh

B5o c6o tdi chinh kdm theo khdng nhim phin 6nh tinh hinh tei chinh, k6t qtri hoqt dQng kinh doanlt

nu6'c klilic ngodi ViQt Nam

Kj'k6 tofn

Ndrn tdi chinh cira C6ng ty Uat eAu til ngdy 0i th6ng 01 vd k6t thitc vdo ngdy 3 1 th6ng 12

Ap ruxc CHUAN MI/c vA CI{E EQ KE rOAN

C6ng ty 6p dung Th6ng tu s5 200/20 l4lTT - BTC ("Th6ng tu 200") ngiry 22 thing I2 ndm 2014 cira

Bq Tdi ohinh hu6'ng darr chrl d0 kt5 to6n cho doanh nghiQp trong viQc lap vd trinh bdy b6o c6o tdi

chinh

\tvl

,-J.

cONc rv cO tpuAN Nrrr/,o va vrOr rRUoNc xANrr,rrN prr.q.r

BAO CAO TAI CFIINH

, , , ,

^.

Cho udur tdi chirrlr ket thuc

thi trAn Narn S6ch, huyQn Nam S6ch, tinh Hii Duong _ ngdy 31 th6ng 12 ndm 2016

.r !

Cdc thuydt ntinh niy la b0 phqn hg'p thdnh vd cdn dwr2'c dqc d6ng thd i t,6 i Bdo cdo titi chlnh kint theo

I-I6c tintr k6 tofn

ViQc lap 86o c6o tdi chinh tr-rdn thfr theo c6c Cl.ruAn rnp'c I(6 to6n Vi6t Narn, HQ th6ng kt5.to6n ViQt

nhfl'ng u<ic tinh vd gi6 dinh 6nh huo'ng d6n sd liQu b6o c6o v6 cdng no., tdi s6r.r vd vjQc trinh bdy c6c

khoin c6,ng no vd tdi s6n ti6m tdng t4i ngdy lpp 86o c6o tdi chinh cfrng nhtr c6c sO liQu b6o c6o v6

doar.rl.r thur vd chi phi trong sudt ndm tdi chfnh, I(6t qLri hopt dQng kinh doanh thirc t6 c6 th6 kh6c v6'ic6c u'6'c tinli, gi6 clinh cI41 ra

C6ng cg tiri chinh

Ghi nhQn ban cliir.t

chi phi giao dfch c6 li€n quan trpc ti6p d6n vi6c mua sdm tdi s6n tdi chinh ct6, Tdi s6n tdi chinh cua

C6ng ty loao gdm tidn, clic khoAn tuong duong tiAn, c6c khoAn phdi thLr kh6ch hdng, ph6i thu kh6c,

c6c khoAn ky qu!, c6c khoAn dAu tu tdi chinh vd c6c cdng cu tdi chinh ph6i r;inh

C6ng nq tii chinh: Tpi ngdy ghi nhfln ban dALr c6ng no tiri chinh duo-c ghi nh{n theo gi6 goc cQng

c6c chi p,hi giao dich c6 li6n quan tryc ti6p cl6n viQc ph6t hdnh c6ng ng tAi chinh d6 C6ng no tdichfnh cira C6ng ty bao g()m c6c kho6n ph6i tr6 ngudi b6n, phii tr6 kh6c, c6c khoin chi phi phhitrh,

Dcinh giai lgi sou tin ghi nh\n ban ttiu

HiQn tqi, chu'a c6 quy dinlr ue d6nh gi6lgicong cr,rtai clrinlt saLr ghi nhqn ban clALr.

Ti6n vd c,5c khoAn tuong duong ti6n bao g6m ti6n mdt t4i qu!, c6c khotiq ti€n giri kh6ng k! hpn, c6c

kl.roin dAu tu ng6n han, c6 khi ndng thanh khoin cao, dE ddng chr-rytin ddi r:hdnh ti6n vd it riri ro li€n

quan dtin viQc bit5n dQng gi6 tri

Cdc khoin tliu tu tii ctrinh

Ctic khotin ttfru ttr niim giir etin nguy tttio hgn

C6c khodLn dAu tu nbm giri' d6n ngdy d6o hpn bao g6m c5c khoAn dAu tLr rnd Cdng ly c6 y dinh vd kh6

ndlg gi['dt5n ngdy d6o han Cac khoan clAur tu n6m giff di5n ngdy d6o hpn bao g6m: c6c khoin tiAn

gt'i ngan hang cO ky h4n (bao g6rn ci c6c loai tfn phi6u, kj,phi6u), tr6i phi6u, c6 phi6u uu ddi b6n

pfrat t.tanin bit buQc ph6i mua lai tai mQt tho'i di0m nhat dinh trong tuo'ng lai vd c6c kho6n cho vay

han kh6c

gi6 tri ban dAu theo gi6 mua vd chc chi phi li6n qr"ran d6n giao dlch mLra c6c khoin d6u tu ThLr.nh4p

ldi ti1 c6c kho6n dAu tu nim giir d6n ngdy d6o h4n sar,r ngdy mua cltro c ghi nh{n tr6n 86o c6o k6t qr'r6

hoat dQng kinl.r doar.rh tr4n cu- s6' du thu Ldi dLro c huo'ng tru6'c khi C6ng ty ndm giir cluo-c ghi gi6m

tril vdo gi6 gdc tai tho'i di6m mua

cdxc rv co pnAN Nnr/a va nn6r TRUoNG xANr{ an pnAr

nAo cAo rAr cHiNH

, , , , A.

Cho ndm tai chiuh l<et thirc

thi tr6n Narn S6cllrlgyjff Xery1llch, tinli II6i Duo'ng ngdy 3l th6ng 12 ngl2019

Cdc thtryiit minh ntiy lit b0 ph€tn ho;p thdnh vd cdn dw7'c dgtc ding thd'i v(t'i Bdo cdo titi chf nh kDm theo

4, ToM rlir cAc CHiNtI sAcrr Ko TOAN CHU YEU (TIBP TIIEO)

C6c khofrn tliu tu thi chinh (Ti6p theo)

Ctic khottn dfru tw niim gitr diln ngdy cttto hgn (Ti2p theo)

C6c kho6n dAr-r tu n6rn giir d6n ngdy d6o lran cluo c x6c dinh theo gi6 g6c tri' di dU phong phii thLr

theo c5c rquy dinh k€ to6n hiQn lidnh

Diu tt vdo cdng ty con

C6ng ty ,ron ld c6c c6ng ty do C6rig ty ki6m so6t ViQc ki6m soSt dat du'o c khi Cdng ty c6 kh6 ndng

t<i$m soat c5c chinh s5ch tdi chinh vd hoat ilQng cha chc cdng ty nhfln dAu tu nhim thu duo c lo.'i ich

tir hoAt tlQng cta c6c c6ng ty ndy

Diu tw vdo c\ng ty ti\n kilt

Cdng ty ti€n k6t ld rnQt cdng ty md Cdng ty c6 inh hu6'ng d6ng kti IthtLng kh6ng phai ld c6ng ty con

hay cdng ty li6n doanh cria C6ng ty Anh hu6'ng d6ng k€ th6 hiQn d quy€n tharn gia vdo vi€c dua ra

c6c quy6t"dinh vA chinh r;6ch tdi chinh vd hoat dQng c0a b6n nhQn dALr tu nhung khdng c6 6nh hu6rg

v6 rndt ki6m so6t ho{c ddng ki€m so6t nhti'ng chinh s6ch n}ry.

C6ng ty ghi nhQn ban dAu khoAn dAu tu vdo c6ng ty con, cdng ty li€n doanh, lien k6t theo gi6 g6c

C6ng ty lracir to6n vdo thu nh$p tr6n 86o c6o k6t qu6 hoat d6ng kinh doanh kho6n dugc chia ti' loi

nhuan thuAn liry kt5 cfia bdn nhfr-r tl6u tu ph6t sinh.sau ngdy dAu tu C6c kh.oAn kh6c md Cdng ty nhfn

duo c ngoii lo i nhufn duo c chia duo.'c coi ld ph6n thu hdi c6c kl-roAn dAu tu vd duo.'c ghi nhan ld

klroarr giiirn triL giri g6c cliu tu'.

C6c kholur dAu tu vdo c6ng ty con, c6ng ty li€n doanh, c6ng ty lien k6t dtLgc trinlr bdy trong BAng

cAn d6i k6 to6n theo gi6 g5c tril di c6c kho6n dp phdng giim gi6 (nr5Lr c6)

Nn phii thu

No phdi thu ld sti ti6n c6 tne thu h6i cira kh5ch hdng ho[c c6c dtii trrgne; kli6c Ng phii thu c1Lro-c

Dq phong ph6i thu kh6 ddi duo c trich l{p cho nhfr'ng khoAn no phii thu dd qu6 han thanh to6n tir s6u

th6ng tr6' l6n, hodc c6c khoin no- ph6i thu md ngLld'i no.'kli6 c6 kh6 ndng thanh to6n do b! thanh ly

ph6 sAn tray c6c kh6 kh[n tuong tp

Hdrng tdrn kho

Hdng tdrr kho duo.c x6c dinh tr6n co s6'gi6 thAp hon gifr'a gi6 g6c vd gi6l.rithuAn c6 thO tligc.hien

duo.'c Cia gdc hdng tdn kho bao g6m chi phi nguy6rr vAt liQu trr,rc ti6p, chi phi lao dQng trq'c ti6p vd

cia hdng; t6n kho clugc x6c.dinh theo phu'ong ph6p binh quAn gia quy6n Gi6 tri thuAn c6 th€ thp'c

hiQn duo'c dugc x6c cllnh beng gi6 b5n r"r6'c tinh trir c6c chi phi u'6'c tinh dO hodn thdnh sdn phAm

cr)ng chi phi ti6p thi, bdn hAIrg vd phdn phdi ph6t sinh

fneo dO C6ng ty duqc phdp trfch lfp d1r plidng gi6rn gi5 hdng t6n kho l6i thd'i, h6ng, kem phdm

ch6t vd trong iru'd'ng ho p gi6 g6c cira hdng t6n kho cao hon gi6 tri thuAn c6 th6 thUc hiQn dr,to-c t4i

ngdy ktit thirc nien d0 k6 to6n

c0Nc rv cO tpHAN NIrUA rrA mOr rRuoNG xANH RN pna'r

LO CNll'fcNl2 cpm cdng nghiOp Arr D6ng,

Nhd cira vd vQt ki6n trirc

Mdy rn6r; vd thi6t bi

Pliuong ti6n v6n tAi

ThirSt bi, dung c9 quAn lj

CAy lAy ndm, sric vflt ldm viQc cho sAn phdm

Tdi s6n 1,Jr6c

Quy6n sir dr,rng AAt Nna maY t

Quy6n sir dpng OAt Nna mhy 2 vd Nhd rn6y 3

Qlty6n sir dpng Aat Nna m6Y 5

Quydn sir dqng O6t Nna mftY 6

PhAn mi)m rn6y vi tinh

Chi phi xffy dr;ng co trjin dO dang

Cho ndm tdi chinh k6t thirc

thi tr6n Nam S6c.h, ltuyOn Nam Siich, tinh HAi Duong

Jblq-C]2fa:rrr2!]49'

Cdc thryey minh ntilt td b0 phqn hqp thirnh vit cdn due'c dec ding thd'i v6'i Bdo c:lto titi ch[nh kdm theo

4 TOM r;ir CAc cHiNrr sAcn rc roAN cHU YEU (TIEP THEO)

Tdi s6n cO Cinn hff'Lr hinh duo c trinh bdy theo nguy€n gi6 tril gi6 tri hao mon liiy k6'

d6n vi€c dura tdi s6n vho trang th6i sin shr,g s[t' dung'

Nguy6n gi6 tdi s6n c6 clirrh htl'u hinh do nhd thAu thuc hiQn \d e)A tri quy6t t,:6n cu6i cirng crla c6ng

u6'c tinli, cu th€ nhu sau:

56 ndm

05-25 0s-10 0s-15 03-08

05 -25

04-12

C6c khorin ldi, 16 ph5t sinh khi thanh ly, b6n tdi sin ld ch6nh lQch gifi'a thu nhap tt thanh ly vd gi6 tri

cdn lai cira tdi sArL vd dLr<1c ghi nhfn vdo 86o c6o kt5t qu6 hoat ddng kinh doanh

"ii alnn vd hinh vir khdu hao

TdLi sin c6 dinn v0 hinh cira COng ty bao gdm quydn sir dpng d6t co thoi han vd phAn mdm m6y vi

tinh

Tdi sAn ,16 dinl", v6 hinh ,JLro c kh6u hao theo phuo'ng ph6p dud'ng thing dpaL tr€n tho'i gian hffu dung

uo'c tirth Tlroi gian kh6Lr hao cU th6 nhu satt:

So

'am

\ {/

4041

03

C6c tdi sin dang trong qu6 trinh xdy dplg phpc vU mLJc dich sin xuAt, cho thu6, qu6n tri hoSc cho

Ua, f.l'r"0" Oi"fnao tlna" Ouo." ghi nhAnlheo gi6 g6c, Chi phi ndy b3:^t'6Tchi,phi.dich vr.r vd chi

phi liir,ay c6 li61 qr-ran phtr h.op v6'i chinh s5chk6 to5n cira Cdng ty Vier; tinh khAu hao cira cdc tdi

sAn ndy duoc 6p out g gi6"g nh.r uoi c6c titisan kh5c, uat oAu til' lihi tdi sin o'vito tr4ng th6i sin sdng

sfr duns

l5

c0xc rv c0 pnAx Nnr$ va vrOr rRuoNG xANH aN pHAr

L6 CN11+CN12 cpm c6ng nghiOp An D6ng,

thitr6nNamSSclr,huyQnNamS6ch,tinhHAiDuong ngdy3l th4ng12,.ndn20l6

Cdc thuytit minh ndy ld b6 phQn ho:p thdnh t,d cdn due'c doc d6ng thd'iv6'i Bdo cdo tdi chinh kdm theo

4 ToM r:(r cAc cHiN[r sAcH xf roAN cHU YEU (TrEP THEo)

Cic khofrn tri tru6'c

Chi phi tri tru6'c bao gorn c6c chi phi thr,rc t6 da phSt sinh nhung c(r liOn quan d6n ktit qu6 hopt dQrig

xu6lg, trSy rn6c thii5t bi vd c6c kho6n chi phi tr6 tru6'c kh6c

C6c khoiur chi phi tri trur6'c kh6c bao g6m gi6 tr! cdng cq, dqng cU dd xu6t ditng, vd duo c coi ld c6

kh6 ning ctem iai lo i ich kinh t6 tronf tuo'rig lai cho COng ty.,Chc chi phi ndy duo.c v5n h6a du6'i

hinh thric c5c kho6n trA fu6'c vd duo c ph6n b6 vdo 86o c6o k6t quA hoat tlQng kinh doanh, si' dr,rng

phuong ph6p dudng thing theo c6c quy dinh k€ to6n hiQn hdnh'

kign dA >:tty ra,vd Cbng ty c6 khd ning phii thanh to6n nghia vp nhy C6c hlrodn dg'phdng dugc x6c

dinh tr€n ccr s6.u6.c tinh cria Ban T6ng Gi6m ct6c vd c6c khoin chi phi cAn thi6t dd thanh to6n nghTa

vu no ndy tpi ngdy k€t thfrc t<j'ho4t clQng.

Doanh thu b6n l1dng duo c ghi nh4n khi d6ng thd'i tlioa mdn t6t c6 ndrn (5) di0Lr kiQn sau:

(a) Doarnh ngliiQp d5 chuyi5n giao phAn l6'n riri ro vd lo i ich gdn li6n v6'i quydn s6' hfr'u sAn phAm

ho{c,hdng h6a cho ngud'i mua;

(b) Doanh

"gniep kh6ng cdn nim giii quy6n quAn ly hdng h6a nhr-r ngud'i s6' hiru hdng h6a ho[c

qr"ryOn ki6m so6t hdng h6a;

(c) Doanh thu duo.'c x6c dlnh tuong c16i chdc ch6u;

(d) Doanh nghiQp so thu duo.'c lo.'i ich kinh t6 tir giao dich b6n lidng; vd

(e) X6c rlinh duo c chi phi li6n quan d6n giao dich b6n hdLng'

Gi6 v(in bdn hdng duo.'c ghi nh{n vd t4p ho p theo giri tri vd s6 luo ng thdnh phAm hdng h6a, vOt tu'

xu6t b6n cho kh6ch hdng, phir hgp v6'i doanl.r tliu ghi nhfln trong kj''

ndm dugc tflp hA'p theo thgc t6 vd u6'c tinh dirng kj'kC to6n

Ngo4i t0

C6ng ty 6p dqng xfl ly' chdnh lQch tj, gi6 theo hu6'ng d6n cira ChuAn mur; kt5 to6n ViQt Nam s6 I0

Chi phi tli vay

Chi phi di vay duo, c ghi nh4n vdo chi phi sAn xuAt, kinh doanh trong nim l<hi ph6t sinh, trir khi duo c

vdn ho6theoqgy dirih cua ChuAn nig'c ke to6n "Chi phi di vay" Theo d6, chi phidi vay li6nquan

;; fi6p ;d;iil *uu, .iAu tu xAy dpng hoflc san xu6i nhfrlg tai san cAn mQt thd'i gian ttro-ng d6i ddi

CC noan thdnh dua vdo si1 dung hoic kinh doanh dtro-c cQng vdo nguy6n gi6 tdi s6n cho dt5n khi tdi

s6n cl6 duo c dua viro sir dung hodc kinh doanh C6c khoAn thu nliQp phSt sinh tir viQc dAu tu tpm thd'i

c6c khoiin vay duo.'9 ghi giam nguydn gia tdi sAn.c6 li€n quan ?5i vO'i kho6Ln vay ri6ng phuc vu viQc

xdy dpng tdi si1

"O Aiuft" O6t A g'ig san OAu tLL, l6i vay duo c r,6n h6a k6 ci khi thd'i gian x6y dqngdu6'i 12 th5ug

''//

colrc rv co pnAN Nnr/,L va vr6r rRItoT.{G xANr{ trN t'uAr:

Cho ndrn tdi chinh ktlt thirc

ngdLy 3l th6ng 12 nd,m2016

thi trAn Nam S6ch, lTr-rygn Narn Sirch, tinli I{6i Duor-rg

THUyET MrNl BAo CAO TAI CHiNn (TIfiP THES) NIAU So Bge - DN

Citc thuyit minh niry ld b0 phqn hq'p thdnh vd cdn dw.t'c dpc cling thoiv6'i Bao cao titi chinh kin rhco

r6vr rlir cAc cHiNrr sAcu xf roAx cHU Y10u (rI6P rHEo)

Thui5

Thu6 thu 1h4p doanh nghiQp th6 hipn t6ng gi6 tri cira st5 thu6 ph6i tri hiQn tai vd stl thur5 hodn l4i

SO thuti hiQri t4i phdi tr6 dtro.'c tinh dga tr6n thn nhqp chiu thu6 trong ndm Thu nhflp chiu thtr6 khac

v6,i lgi nhria,r itluAn Ou-o" trinh bdy tr6n 86o c5o K6i qu6 ho4t d$ng liinh doanh vi thu nhflp chiu thu6

kh6ng ba'o g6m c5c khoiin thu nh$p hay chi phi tinh thu6 ho{c duo c khAu tril trong cdc n6m kl-r5c

lUao"g6m "i l5.r-,'rung sang, n6u c6) vdlgodi ra kh6ng bao g6m c6c chi ti6u kh6ng chiu thu6 hoic

kh6ng du:gc khdu trir

Tai thd'i di6m l{p b6o c5o, thu6 su6t thu6 thu nhflp d6i v6'i hoat clQng s6n xu6t kinh doanh cira Nhd

mdy 1, Irlhd m6y 2, Nhd rn6y sd 3, ho4t dQng thuo'ng mai vd hoqt d6ng kh6c cira Cdng ty ld20%

Nhd m6y rO S Cu'Q'" miSn tnue 2 ndmvd gi6m 50% trong 4 ndm ti6p theo t<6 tt' t<ni c6 thu nh4p chiu

thu€

ViQc x6c dinh thu6 thu nhAp cira Cdng ty cdn c[L vdo c6c quy Clinh hiEn hdnh v6.thue TLry nhi6n

nhfr'1g quy clinh ndy thay dOi theo ti'ng tho'i kj, vd viQc x6c"clinh sau citng v6 thud thu nh4p doanh

nghiQp turj' thr:Qc vdo k6t quA ki€m tra cira co- qllan thu6 c6 thdrn quydn

Thlti thg nhpp ho6n l4i duo,'c tfnh tr€n c5c kho6n ch6nh lQch gifi'a gi6 tri ghi s6 vd co' sd tinli thu6 thtr

nhQp cira c6c kho6n mgc tALi s6n.ho{c c6ng ng tr€n 116o c6o tdi chinh vd.9"9." thinh{n theo phuong

ph6p b6ng cAn d5i k6 to6n Thu6 thu.nh4p hoSn lai phii trA ph6i dugc ghi nhfln cho tdtchcdc hhoan

rnenf1 16,:ir tam th6'i cdn tdi sin thu6 thu nh{p hodn l4i chi dr-Lo-c ghi nh{n khi chac ch6n c6 clfr lo i

Thu6 thui lhfp hoSn lai dr-ro c x6c dinh theo thu6 sLr6t dU tinh sd 6p dlrng cho ndm tdi san duo-c thu

nOi fruy ,no.' phei tr6 du'o c thanh to6n Thu6 thu nh4p hodn l4i dug'c ghi nh4n vdo b6o c6o k6t qua

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