AAA_ BCTC Hop nhat quy IV-2016

AAA_ BCTC Hop nhat quy IV-2016 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các lĩnh v...

cONc rv cO pnAN Nnfa va nnOr rnr.foNc XANH aN pnAr

CN11+12 Cgm CN An Ddng- Nam Sich- HuyQn Nam S6ch - Hii Duong

LTIU CTTUYNN TIEN TE

TTTUYUT MINH BCTC

cdNc rv cO puAu NHUA vA vtrx lN pnAl

LO CN 1l+CN 12 Cum CN An D6ng, TT Nam Si6ch, H Nam S6ch, T Hdi Du<rng

Di6n thoai: 0320.37 55997 Fax: 03120.3'755 I 13

BAo cAo TAI CHiNH

Quy IV ndm 2016

sAxc cAn DoI KE roAN HqP NHAr

Tgi ngiy 31 thdng 12 ndm20l6

TAI SAN NGAN HAN

Tiiin vi c6c khoin tuong duong ti6n

Ti€n

r{c l<hoin tlAu tu'tAi chinh ngfin hgn

Ddu tu n6m gifi'd6n ngdY cl6o hPn

Cfc l<hoin phii thu ngfn hqrn

Phai thu vd cho uay ngan h4n kh6c

Chi phi tr6 trudc ngin h4n

TlrLrtl gid tri gia tdng dugc khiu trir

Tdi san ngan h4n kh6c

TAI SAN DAI HAN

Ciic lihorin phAi thu ddi hqtt

Phai thu ddi han cira kh6ch hdng

Trd trudc cho nguoi b6n ddi hPn

Vi5n kinh doanh d c6c don vi truc thuOc

Phii thu ddi han nOi b0

Phlii thu ddi h4n kh6c

D;r'phdng phai thu ddi h4n kh6 ddi

Tdi san cO Cintt hffu hinh

Tdi san cO Oinn thu€ tdi chinh

100 110

lll

112

r20t2lt22

123 130

131 132

140 141 149

1s0t5r

2ll

212 213

222 223

,\"t A

5.1

1,361,646,469,01Q 406,676,8Q9,154 121,L49,572,757 285,527,236,397

450,591,281,857 450,591,281,857

49,810,812,359 21,275,206,737 27,535,605,622

1,434,278,0600008 1,338,477,950,662 1,703,369,654,599

Dsn vitinh: VND

1,071,561,008,455 470,061,718,120

242,393,182,850

227,668,535,270

363,509,670,487 103,363,445,699 169,259,565,534

c0Nc rY co puAN NHI/A vA vnx a.N ruAr

LO CN I l+CN l2 Cum CN An DOng, TT Nam S6ch' H, Nam S6ch, T' Hdi Duong

Di6n thoai: 0320.37 55997 Fax: 0320,3755 I 1 3

nAo cAo rAr cuiNn

Tdi sdn c6 dinh vO hinh

NguyAn gia

|:

uta tr! hao mon luy Ke

nAt aqng s6n dAu tu

Nguy0n gi6

Tii sin d6'dang ddri hgn

Chi phi sAn xu6t kinh doanh d0 dang ddi h4n

Chi phi x0y dpng co bin dd dang

Cfc kho6n iIAu tu tdri chinh rddi hqn

DAu tLr vdo cOng ty con

DAu tu'vdo c6ng ty li€n k6t, li0n doanh

EAu tu g6p vdn vdo don vi kh6c

Ddu tu n6m giir d6n ngdY d6o han

Tii s6n ddi hqn khdc

Thiet bi v4t tu'phr,r tung thay lh6 ddi h?n

Loith6 thuong mai

225

226

227 228 229

230

231

2:r2240

269

5.6

95,800,109,346 100,838,674,433

Phai tra ng6n h4n nguoi b6n

Ngudi mua trd tidn trudc ng[rr h4n

Chi phi ph6i tri ngan hPn

Phai ffa theo ti6n d0 ke hoach hqp d6ng xdy

Qu! binh 6n gi6

Giao dich mua b6n l?i tr6i phi€u chinh phtt

Ng ddi h4n

Phei trd ddi hpn ngudi b6n

lNsuoi mua trd ti€n trudc ddi han

t-lChi phi phdi tr6 ddi han

lpnai ra nqi b0 vd v5n kinh doanh

lPhai tra ddi han kh6c

lVay va ng thu€ tdi chinh ddi han

300 310

311

3t2

313314315

Jlo

414

Jtt 318 319

320

321 322 JZJ 1a i 330 1a 1

JJI JJZ JJJ 4a A

JJ+

335

JJO

aan JJ/

338 5,9

5.7 5.8

2,122,863,816,413L14A,284,738,375304,263,540,143

11,280,630,943

6,947,288,639

9,184,831,648 2,080,000,000

5,705,043,625800,794,847,498

28,595,879

982,579,138,038

982,579,1 38,038

1,135,279,409,795 667,A79,248,529 200,885,707,160 12,300,795,564

5,746,819,042

4,560,270,983

3,856,673,854

439,769,898,696 959,083,230

468,200n161,266

171,262,661,266

cONc rY co PHAN NH\JA vA lrrx 'tx PuAr

LO CN 1l+CN l2 Cpm CN An EOnl;, TT' Nam S6ch' H' Nam S6ch' T' Hdi Duong

nAo cAo rAt cuiNn

Qui IV n6m 2016 MAu s6 :Q-01d

954,152,1{12,324

954,752,102,324

569,649,880,000 569,649,880,000

160,721,267,329

205,250,085 38,274,886,929

13,177,404,323 161,862,080,186

'71,776,592,221

90,085,487,965

10,861,333,472

339 340

a t1

J+I

J+J 400 410

417

418

419

420 All

iaa

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Tiai pr'i6u chuy€n d6i

u! ph6t tri6n khoa hqc vd o6ng nghQ

VON CHU SO HIIU

V6n g6p ctia chti s6'hii'u

VOn ddu tu cua chu sd hffu

Qu! ddur tu Ph6t tri6n

- LNST chua PP liry k6 di5rL cu0i ki'trrrdc

- L,NSI' cl,r-ra PP kj' ndY

Ngudn v6n dAu tu xay d1mlg co ban

Ngudn kinh Phi vdr qui khfc

Ngu0n kinh "o-'' Phf ,

1,58-1,734,45; 35,95Q,759,648

13,17',1,404,323

116,439,130,668 '76,423,259,683 40,015,870,985

9,9210791,820

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Ld CN 1l+CN 12 Cum CN An DOng, TI Nam S6ch, H Nam S6ch, T' Hdi Duong

BAo cAo rAr cuiNn

Quf IV ndm2016

nAo cAo LUU CHUYEN rItN rT HqP NHAr

(Theo phuong ph6p gi6n ti6p)

Lfry kG tir dAu ntrm

-t a, oen cuol ouv

Luu chuy6n ti6n til'hogt ilQrng hinh doanh

Diiu chinh cho cttc khodn:

Kh6u hao tdi sdn cO Cinfr vd IIDS dAu tu

Lai, 16 ch€nh lQch tj, gi6 h5i rlo6i do drinh gid 14i c6<

Lai, 16 til'hopt dQng ildu tu

Chi phi 16i vay

C6c khoin di€u chinh kh6c

Ti6n lai vay ddtrh

Ti€n thu kh6c tir ho4t dQng linh doanh

Ti0n chi khdc cho hoat dQng kinh doanh

llru chuv€n tiin thudn til hoqt it1ne kinh doa

lluu ctruy6n tiAn tir ho4t ctQng eIAu tu

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lfien cni dd mua sim, xdy dgng tdi sin c0 dinh vd

lc6c tdi sdn ddi han kh6c

lfi0n thu ttr thanh lf, nhugng b6n tdi sdn cd dinh vd

lfien cni dAu tu', g6p v6n vdo don vi khdc

lriAn ttru noi CAu tu, g6p v5n vdo don vikh6c

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lrien thu ldi cho vay, c6 tfi'c vd lgi nhuQn clugc chia

Itwu cnuy\n fiAn thufrn til hogt ttQng itdu tw

lf,uu ctruy€n ti6n tir ho4t itQng tni chinh

l'ri6n thu tu phat hdnh c6 phi6u, nhQn g6p v6n cfa

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03 04 05

06

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166,596,782,039 92,950,328,7',|3 536,604,972 10,808,822,854

(11,793,166,59327,284,472,139

82,589,244,341

(4,622,591,025)

80,169,554,226

50,614,922,554 93,358,285,094

1,211,216,521 (11,078,921,256

24,065,817,358

148,171,314,27l(118,649,260,136)

(54,67 4,388,479)(11 ,267 ,697 ,29Q)

(24,065,811,358)(3,294,062,793)73,798,102,941

cONc rY co psAN NHUA vA urx aN puAr

LO CN 1l+CN 12 Cym CN An D6ng, TT Nam S6ch, H Nam S6ch, T HiiiDuone

sAo cAo rAr cniNs

-'l r len cnl lra ng goc vayi

Ti0n chi tra ng thu6 tdi chinh

C6 tirc, loi nhuQn dd tr6 cho chir so hfru

Lwu chuydn tiin thuAn fir hoqt itQng tdi chinh

Luu chuy6n tidn thuAnLtrong k|

-'l l ren va ruong ouong tren ,.t dau -i Ky

Anh hilong cua thay d6i t1, gi6 tr6i Ooai quy d6i

Hdi Duong, ngdy 20 thang 0l ndm 2017

Ngu'd'i l$p bi6u K6 to6n tru6ng

cONc rv corsAN wml .L

va uOr rRItoN(; xANH AN PHAT

Nam S6ch - Hii DuottLg

BAo cAo rAr cnixn HgP NHAr

euf 4 NAM 2016Cho k! hoet dQng !* ngdy 0l thdng 10 ndm 2016

d6n ngdY 31 th6ng 12 ndm2016

cflxC Ty'cO PHAN NH(IA vA MflI TRTIONG XAI\H AN PHAr

BAo cAo rAI cHiNH HgP NHAr QU{'4 NAM 2016

THONG rm xHAr QUAr

Hinh thric sO hfru v6n

Cong ty C6 phAn Nhya vd Moi truong xanh An Phdt (gqi t6t ld "COng ty") ld cdng ty c6phAn dugc thdnh lflp vi hoat dQng theo Gi6y chring nhqn d6ng kf kinh <ioanh lAn dAu s6040300055t) do 56'Kt5 hoach vd DAu tu tinh Hii Duong c6p ngdy 09 th6ng 03 ndm 2007 vd

Gi6y chrtng; nhQn ddng lc! kinh doanh vd dbng kf thu6 Cdng ty C6 phAn sO OgOO:ZlSge

theo Gi6y ohring nhan d6ng hi kinh doanh nn tri 20 ngiry 20 th6ng 10 ndm 20 I 5 '

c6ng ty c(r r6n giao dlch: AN PFIAT PLASTIC AND GREEN ENVIRONMENT JOINTSTOCK COMPANY, t6IT Vi6t tAt ld ANPHAT'' JSC.

Trp so chinh cria c6ng ty tpi L6 CNl l+CN12, cpm c6ng nghiQp An Dong, thi tr6n Nam

CAng Q con

l C6ng ty CO phAn Nhya vd Kho6ng sin An PhSt - Y6n B6i ("Cong ty con ") ld c6ng ty

c6 phrin clugc thdnh lSp theo Gi6y Chfng nh$n ding kf kinh doanh s6 SZOO+1AZIZ do

56 Kd hoach vd DAu tu tinh Ydn B6i cAp lAn dAu ngdy 01 th6ng 10 ndm 2009 HiQn

tqi, ct.y con dang ho4t dQng theo gi6y d6ng ki kinh doanh thay doi lan thir 5 ngdy 30

th6ng I n6m 2013

c6ng ty con c6 t6n giao dieh: AN PIIAT - YEN BAI MINERAL & PLASTIC JOINTSTOCK CTf,MPANY, tOn vi6t tdt ld AnphatYenbaiM&P', JSC'

2 cty ]NHH Nhga Thakhek ld cty TNHH dusc thdnh lflp theo gi6y chimg nhfln

dang kf KD s6 01-000002 ngdy 08/0412013 do Khu kinh tc ri€ng Thakhekc6p, ,3f trp s0 tai: Khu kinh t0 rieng Thakhek, bAn Vontay, thi xd Thakhek, tinh

Kharnuon thuOc CH ddn chri nhdn ddn Ldo'

Hoat clQng, s6n xu6t kinh doanh chinh cfia C6ng fy bao gdm:

o Mua t,6n m6y m6c, v{t tu, nguyOn 1i0u san phAm nhga, bao bi nhua c5c loai;

o SAn xv6tcfucs6n PhAm nhua (PP, PE);

- Page 1

cOnc rv c6 puAN l[H!'A

va uOt rnrloxt; xANH.q.N PHAI

Nam S6ch - Hdi Duottg

BAo cAo rAI cHiNrl Hat iurAr

QUY 4 NAM 2016Cho kj,hopt dQng tr) ngdy 01 thltng 10 ndm 2016

tl6n ngdv 3l thiing 12 ndm2016

In vd c6c, dich vu in quing c6o tr6n bao bi

Xay dr,rng cdng trinh d6n dpng;

, LaV clflt trang thi0t bi cho c6c cdng trinh xdy dpng;

r Kinh dc,anh b6t dQng sin;

r Mua b6n hdng may m{c;

o Mua b6n vdt li9u xdy dwng;

Mua bhnm6y m6c thi6t bi vA phy ttrng thay th6, chuy6n giao cdng nghQ;

Dai lf nnua b6n, k].1grii hdng h6a, mOi gi6i thucng m4i, iry th6c rnua bdn hdng h6a;

r VOn chuydn hdng ho6, hdnh kh6ch bdng 6 td vd c6c hoat cl0ng php trg cho v4n t6i;

o Hoat de ng thu gom, xir lf ti€u huj'r5c th6i;

r T6i ch€ ph6 liqu; vd

r Xir ]1i t, nhi6m vd hopt clQng qu6n lj' chdLt r6c thAi; sin xu6t m6y m6c thi6t bi phpc vr.rngdnh rLhr,ra.

2 co so LAP BAo cAo rar cHiNH vA rV KE TOAN

86o c6o tdi chfnh kdm theo duo c trinh bdy bing Ddng ViQt Nam (VND), theo nguy€n t6c

gi6 g6c vd phir hqp vdi ChuAn myc K6 to6n ViQt Nam, HQ thdng k€ to6n ViEt Nam vd c6c

quy dfnh hit)n hdnh kh6c v€ k6 to6n tai Viqt Nam'

K) k6 tofn

Ki k6 to6n ndm cfia Cdng ty bht dAu tir ngdy I th6ng I vd k6t thfc vdo ngdy 3 | th6ng 12

Hinh thf'c ki5 to6n 6p dpng: Nhft ky chung

3 Ap pVNc cHUAN MI/c vA csf DQ KE roAN

tdi chinh nAy.

Ngdy 22 thhng 12 ndm2014, BO TAi chinh cl6 ban hdnh Thdng tv sO 2A0D014/TT-BTC(.,Th6ng trr 200") hudng d6n ch6 dO k6 to6n cho doanh nghiQp ,rd Thdng tu s6

Z1Z|1}|A|TT-BTC ("ThOngtu ?02") huong d6n phucrng ph6p l4p vd trinh bdy b6o c6o tdichinh ho.p nhAt C6c th6rrg tu ndy c6 hipu lUc cho ndm tdi chinh bff, dAu vdo hopc sau ngdy

01 th6ng 0 t nam 2015 Thdng tu 200 thay th6 cho c6c quy dinh vd chtf d0 k€ to6n doanh

nghiQp ban hdnh theo Quy6t dinh s6 15/2006/QD-BTC ngdy 2A thhng 3 n[m 2006 cira B0Tdi chinh vd Th6ng tv s6 24412009/TT-BTC ngdy 31 thtng 12 n6m 2009 oira BQ Tdi chinh'Th6ng tu 202 thay th6 cho phAn XIII - Thdng tu sA rc112007/TT.BTC ngdy 31 thhng 12ndm 2007 ,;ta BQ Tdi chinh huong d6n lflp vd trinh bdy b6o c6o tdi chinh hqp nh6t theo

cONG TY co PHAN NHu A

V,q N{OI TRUCING XANH AN PUAT

LO CN I l+CN 12 Cprn CN An D6ng

Nam S6ch - Hii Duottg

nAo cao rAr cHiNIt HAB NHAr

QUY 4 NAM 2016Cho k! hopt <lQng jir ngay 01 thdng 10 ndm 2016

tl6n ngdy 3l th6ng 12 ndm20l6

ru vdo cdng ty con" Ban T6ng Gi6m d6c da 6p dpng Thdng tu 200 vd Th0ng tu 202 trong

viQc lpp vir trinh bdy b6o c6o tdi chinh ho.p nh6t cho kj k6 to6n tir ngdy 01 th6ng 01 ndm

2015 d€n ng,dy 30 th6ng 09 ndm 2015

Hinh thrlc ki5 to6n 6p dpng: NhAt ky chung

c6o tdichinlh ndy:

Vigc lpp 86o c6o tdi chfnh tudn thir theo c6c ChuAn mpc K6 to6n ViEt Nam, HQ thdng K6

to6n ViQt Nam vd c6c quy dinh hien hdnh kh6c vC k6 to6n t4i ViQt Nam yOu cAu Ban Gi6md6c phii c6 nhtng udc tinh vd gi6 dinh Anh huong dtin s6 liQu b6o cao vA c6ng ng, tdi s6n

vd viQc trinh biy c6c khoin cdng ng vd tdi sin ti0m tdng t4i ngdy lap B6o c6o tdi chinhcffng nhu c6c srl Ueu b6o c6o vA doanh thu vd chi phi trong sutlt ndm tdi chinh K6t qu6

hopt dQng kinh doanh thuc t6 c6 th6 khSc v6i c6c u6c tinh, gi6 clinh il4t ra.

86o c6o tdi chinh cta Cdng ty m9 vd 86o c6o tdi chinh cia c6c cdng ty do Cdng ty ki6m

so6t (c6c c(ing ry con) dugc lpp cho d6n ngdy 31 th6ng 12 ndm 2013 ViQc kiiSm so6t ndy

cdng ty nhfn dAu tu nhim thu cluo c lgi ich tir hopt clQng cira c6c cdng ty ndy

K6t qu6 hoitt dqng kinh doanh cira c6c cOng ty con dugc mua lpi hoac b6n di trong kj' duqctrinh bdy tr,rng 86o c6o Ktit qu6 hopt dQng kinh doanh hqp nh6t tri ngdy mua hoflc cho d6n

ngdy b6n kho6n dAu tu 6 c6ng ty con d6.

Trong trudrrg hqp cAn thi6t, 86o c6o tdi chinh cfia c6c cOng ty con itugc di6u chinh it6 c6c

chinh s6ch k6 to6n clugc 6p dpng tpi COng ty vd c6c cdng ty con kh6c ld gi6ng nhau'

tht cac6c nghiQp vp vi sii du gita c6c cdng ty trong cirng tgp dodn clugc loai bd khi hqpnh6t 86o clro tdi chinh

Lqi ich ctra ci5 ctdng thi6u s6 trong tdi s6n thuAn cira c6ng ty con hgp nh6t clugc x6c dinh ld

mQt chi ti6u ri6ng bi€t tach kh6i phAn vi5n chri sd h0u cria c6 rl6ng cfia c6ng ty m9 Lgi ichcria c6 d6nlg thi6u si5 bao g$m gi6 trf c6c lgi ich cta cd cl6ng thi6u s6 tpi ngdy hqp nh6t kinh

doanh ban dAu (chi ti6t xem nQi dung trinh bdy dudi ddy) vd phAn lqi ich cua c6 dOng thi6u

sd trong su bi€n clQng cia t6ng v6n chir so huu k0 tt ngdy hqp nhAt kinh doanh Cdc khoAn

16 tuong ulg vdi phAn v6n ctia c6 dOng thi6u s6 vuQt qu6 phAn v5n cria hg trong tdng v6n

chir sd hftr ctra c6ng ty con dugc tinh gi6m vdo phAn lqi ich cria C6ng ty trir khi cO ddng

thi€u sd c6 nghia vr,r rdng buQc vd c6 kh6 ning btr dbp khoin 16 d6'

T4i ngdy 30 th6ng 09 ndm 2015, COng ty c6 2 cOng ty oon, chi ti6t thOng tin vA c6c c6ng ty

con cta C(ing ty dugc hgp nhAt trong 86o c6o tdi chinh hqp nh6t nltu sau:

cOlc rY co PHAN xuEa

LO CN 1l+CN 12 Curn CN An D6ng

Nam S6ch - Hii Duottg

nAo cao rAr cHiNH HqP NHAr

Qrff 4 NAM 2016Cho k! hopt <lQng lir ngdy 01 th6ng l0 ndm2016

d6n ngdy 31 th6ng 12 ndm20l6

T6n Cdng ty : Cdng ty C6 phin Nhua vi Khor{ng sin An Phit - Yon Bii

Efa chi : I{hu CN phia Nam- Xd vdn Ti6n- TP YOn b6i- Tinh Y€n B6i

Hopt clQng c;hinh: Ld c6ng ty hoat clQng trong linh vyc khai th6c d6, mua b6n vat lieu

xdy dpng, kinh doanh thuong mpi vd sin xuAt c6c sdn phAm nhga'

Tj' lQ lo.'i ich cria C6ng tY m9

Quy0n bi6u quytit cira COng tY m9

:91,860/o

: 91,860/o

- T6n c6ng t!: Cdng ty TNHH Nhqa Thakhek

Dia chLi: Khu kinh t6 ri6ng Thakhek, b6n Vontay, thi xd Thakhek' tinh

Khamrton thuOc CH ddn chtr nhdn d6n Ldo

Ho4t dQng chinh: Ld cty ho4t dQng trong lTnh vqc s6n xu6t tfi nilon khdp kin

Ti6n vi c6,c khoin tuong tluong tidn

Ti6n mit vii c6c khoan tuong duong ti6n mat bao g6m ti6n mat tpi qu!, c6c kho6n tion gfti

kh6ng kj,h.pn, c6c kho6n dau tu ng6n h4n, c6 kh6 n6ng thanh kho6n cao, d5 ding chuyi5n

OOi tnann tidn vd it rfii ro ti0n quan d6n viqc bi6n dOng gi6tri'

Crlc khoirr phii thu vdr dq phdng nq kh6 tldi

Dg phdng ph6i thu kh6 ddi dugc trich l$p cho nhirng kho6n ph6i thLu dd qu6 hqn thanh to6n

ttr s6u th6ng tro l6n, hoflc c6c kho6n thu md ngudi ng kh6 c6 kh6 n6ng thanh torin do bi

thanh 11f, ph6 s6n hay cfuc kh6 khdn tucrng tg'

Hdng t6n lcho dtrgc x6c ctinh tr6n co so gi6 th6p hon giffa gi6 gi5c va gi6 tri thuan co th6

thpc hiQn (tugc Gi6 g6c hdng t6n kho bao gom chi phi nguydn vat liQu tryc ti6p, chi phi lao

ilQng trpc ri6p vd chiphi s6n xu6t chung, n6u c6, di5 c6 dugc hdng tdn kho 0 dia di6m vd

trpng thSi hiqn tai Gi6 gdc ctra hdng tdn kho ilrtgc x6c dinh theo phuong ph6p binh qudn

gia quyAn Gi6 tri thuAn c6 th€ thr.rc hiQn du-o c dugc xac dinh bnng gi1b1n u6c tinh trtr c6c

DU phdng giAm gi6 hdng tiin kho cira Cdng ty dugc trich 14p theo c:6c quy dinh kd todn hiQn

hdnh The,r cl6, COng ty dugc phdp trich lap dU phdng giAm gi6 hdng tdn kho l5i thoi, h6ng,

kdm phAm ch6t trong trudng hqp gi6 trl thUc td cira hang tdn kho cao hon gi6 tri thuAn c6

th6 thuc h1Qn iluo, c t?i thdi diOm k€t thric ni€n d0 ki5 to6n'

Tili sin

",5 dinh hiru hinh vir khdu hao

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Page 4