Dfa chi Website đng tdi toan b0 b6o c6o tdi chinh: http:i/psw.r'n/' Chring t6i xin cam t6t thdng tin c6ng bO tr6n đy ld dung sU thAt va hoan toim chiu trrich nhiQm tru6c ph6p luit vd nQi
Trang 1TONG CONGTY PHAN BoN vA uoa cHArnAu xHi
cgxc uoa xA ngt cr0 Ncuin \IET N.{M
DOc lip - TF do - Henh Phtic
Tp Cdn Tho, ngdy /0 ttuing 02 ndm 2017 56: ,f,f,l /TNB
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Viv c6ng b6 th6ng tir b6o c6o tai chinh
đ duoc ki6m toan n6m 201 6
Kinh gui:
- Uy ban Chtmg khorin Nhd nu6c;
- Sd Giao dich Chimg khoan Hd N0ị
T6n don vi: C6ng ty c6 phan Phdn b6n vi H6a ch6t DAu khi TAy Nam 80.
Md chimg khorin: PSW.
Try sd chinh: 151/18 Trdn Hoang N4 Phucrng Himg Lqi, Qu{n Ninh Ki0u,Thanh ph6 Can thọ
DiQnthoai: (0710) 3765 080; Fax: (0710) 3765 078
Nguoi thlrc hiQn cdng b6 th6ng tin: LG Thanh Tirng.
Dia chi: 151/1S Tren Hoang Na, Phulng Hrmg Lgi, Qu{n Ninh Kieu, fhanh phO Can Tho: DiQn thoai: 0710) 3765 079 Fax: (0710) 3765 0'/8.
NQi dung cria th6ng tin c6ng b6: Brio c6o tdi chinh đ dugc ki6m toan ndm 2016 cria
Cdng ty cO phan Phdn b6n vd H6a ch6t OAu khi Tdy Nam B0 lflp ngdy 1510212017
gdm 86o c6o cria Ban Gi6m d6c, Biio c6o Ki6m toan DOc 14p, BCDKT, BCKQfDKD' BCLCTT, TMBCTT.
Dfa chi Website đng tdi toan b0 b6o c6o tdi chinh: http:i/psw.r'n/'
Chring t6i xin cam t6t thdng tin c6ng bO tr6n đy ld dung sU thAt va hoan toim chiu trrich nhiQm tru6c ph6p luit vd nQi dung thdng tin đ c6ng b6.
Tdi liQu ttinh *Ậf?
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6ng Trinh VEn Khi€m
6ng L€ Thanh Ting
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6n9 N9uy6n C6ng Bing
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0y vi€n (b6 nhiQm ngiy ll thiing Or n5m 2016)
Uy vi€n (b6 nhiem ngey 20 th6ng 4 n6m 2016)
Uy vi€n (bd nhi€m ngay 20 th6ng 4 n6m 2016)
0y vi6n (b6 nhi€m ngiy 15 th{ing 11 n5m 2016)
0y vi€n (mi6n nhigm ngey 11 thiing 01 n5m 2016)
Uy vi€n (mlan nhlem ngiy 20 thdng 4 nEm 2015)
Uy vi6n (mlEn nhiem ngay 20 thiing 4 nem 2016)
0y vi€n (miEn nhiQm ngiy 15 thiing 11 n6m 2016)
Gidm ddc (b6 nhi€m ngiy 11 thSng 01 n5m 2016)Giiim d6c (miEn nhiQm ngiy 11 thdng Ol nEm 2016)
Ph6 Giiim d6c (bd nhlem ngay 29 thiinq 4 n6m 2016)
Ph6 Gi6m d6c (d nhiem ngay 15 thSng 11 nim 2016)
Ph6 Giiim d& (mi€n nhigm ngay 29 thiing 4 ndm 2016)
Ph6 Giiim d6c (mi€n nhiCm ngay 15 th5n9 11 n5m 2016)
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Ban GiSm d6c C6n9 ty c6 triicn nhi6m l6p biio ciio tii chinh ph6n 5nh m6J cjich trung thr,tc va hqp li
tinh hinh tai chinh cia COng ty tal ngay 31 thiing 12 n6m 2016, c0n9 nhLt kEt qui hoat dong kinh
doanh ve $nh hinh l|nl chuy6n tiEn tf clro n5m tai chinh k€t thtc orng ngiy, phi hqp vdi ctrudn mtrc
kE to5n, 6€ dQ k€ to5n doanh nghiCp Vigt Nam va c6c quy dinh phiip ti co tien quan tr6n viec tip vi
trinh bay biio cio tai chinh Trong viec lip biio ciio tii chinh niy, Ban Gtdm d6c duoc yeu cau phei:
Ul a dron c6c chinh siich k€ todn thich hqp vi iip dr,rng ciic chinh sdch d6 mot cSch nhSt qu6n;
Ore ra cdc xet doSn va u6c tinh mot dch hgp It vA thAn trgng;
N€u 16 c5c nguy€n ttc k€ todn thich hdp c6 drJCc tu6n thU hay kh6ng c6 nhiihg 5p dung sai lQch
tr9n9 y€u can dulgc c6ng b6 va giAl thlch trong beo ciio tai chlnh hay kh6ng;
t6p biio oio tiri chinh tren cd sd hoot dong lien tqc tru tn/dng h{p khAng thd cho rlng C6n9 ty s€
ti€p tuc hoet 60ng kinh doanh; vi
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phan iinh m6l c5ch hop li tinh hinh tAl chlnh cta C6n9 ty d b5t k| thdi tti6m niro vi ttim bdo rSns biio
c5o tii chinh tu6n thi chudn mtlc kg to6n, chd tto k€ to6n doanh nghiCp ViCt Nam vi cic quy ttlnh
phrip lf c6 lien quan d6n vi€c lgp vi trinh biy Mo cdo tli chlnh Ban ciiim d6c cEng chlu tr6ch nhiQm
dem bao an toin cho tii s6n oia C6ng ty vi thrlc hi€n c6c bi€n phiip thich hOD d€ ng6n chfn vi phiit
hien cdc hanh vi gian l6n va sai phem kh6c
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i kiet cn n€m to{n vlSn
Theo i ki€n cria chring tdi, biio c5o tii chinh dE 16 phAn 5nh trung thtlc vi hop lf, tlen c5c khia cenh
ngiy 31 thiing 12 nEm 2016, c0ng nhd k6t qua hoAt
toinh vi dntr hinh lu! chuyEn iiEn tiaro n5m tii chinh k€t thoc cung ngav, pht) hqp v-6i
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c6ng ty cd phtn PhAn b6n vi H6a cndt Deu khi Tey Nam B0 (gei ttt E 'c6ng ty1 duqc thlnh
lap theo Giey clrritrg nh6n dSng ki kinh doanh s6 1800722461 ngay 31 thiing 12 n;m 2010 do
sd K€ hoech vA o3u ff thenh ph6 cen Thd cdp vi GiSy chrilng nhin d5n9 ki kinh doanh thayddi tEn 9 ngey 25 thSng ol n5m 2016 cOng ty duoc chuydn tr6i trt C6ng ty TNHH MTv PhAn
b6n vi H6a chft Diu khi TAy Nam B0 - dt gc thinh lip theo Giiy chrnrg nhin d5n9 ki kinhdoanh s6 180072246r ngly 3l thdng 12 n5m 2010 Cd phi€u cla COng ty ddd c niem y€t tei
$ Giao dldr chihg kho6n Thinh ph6 Hi Noi ngiy 30 thing 6 nEm 2015 vdi m5 chrit|g khodn
ganh nthE kinh doanh vi ho?t atong chlnh
Nganh nghE kinh doanh da C6ng ty bao 96m:
Kinh doanh, xu6t nhap khdu phSn Mn;
S6n xuit phin b6n ve hdp ch5t ni td;
B6n bu6n n6ng, lam s6n nguyan lieu (tnJ 96, tre, nrlra) vi ttong vAt s6ng;
Vin tii hing hoii bgng dtrdng b0;
B6c x6p hang hoii;
oei li, m6i 9i6i, deu gi5;
vfn tii hing hoii ttudng thui nOi dia;
Hoat dong dich vu h6 trg khec lign quan at€n van tei (trtJ kinh doanh didr w giao nh6n heng
xugt kh5u, nhip kh5u ho6c at?i li lem tht tuc hii quan);
Kho bai vA llfu gir heng hod;
Queng cao;
Kinh doanh b5t tlong san, quyEn sf dung dat thuoc chrl sd h!!, chri 5|l dung hoic ali thu€;
T6 chfc aidi thieu va xic ti6n thudng mei;
Ki6m tra vi phin tich kl thu6t
Hoat dong chinh ora c6ng ty la sin xuSt vA kinh doanh ciic lo?i ph6n b6n
Chu kl rin ru{t, tdnh doanh tfi6n9 thddng
Chu ky san xu;t, kinh doanh th6ng thddng cr.ra C6ng ty ttudc thr,/c hiCn trong thdi gian kh6ngqu5 12 th5ng.
co so |.lp BAo c,^o rir cHiNH vA r{Arr rfu cHit{H
Cd dt lfp b5o c5o tii chlnh
tJSo c6o tAi cftinh kCm theo ddEc trlnh bay blng O6ng Viet Nam (VND), theo nguyEn t6c aiii
g6c vi pht hqp v6i chuSn myc kE to6n, ch€ dO kg to6n doanh nghiep vig.t Nam va clc quyttinh ph6p tf co lien quan den viec lap ve trinh bay b6o clo tAi chinh
860 ciio tai chinh kem theo kh6ng nhtm phin iinh tinh hlnh tii chinh, k6t qu6 hoet ttong kinhdoanh vA tinh hinh ltnr chuydn tiEn te theo c6c nguy€n ttc vi th6n9 le kg toiin dudc chip nhanchung tai cic nudc khiic ngoai ViCt Nam
Nlm tll chlnh
NEm tAi chinh cia COng ty b5t deu tit ng)y 01 thdnq 01 ve ket thfc veo ngay 3l thdng 12
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Trang 12c6xc ry cd pHfu{ pHir{ B6n vA H6a cHIr DAU KHi rAy r{Ax B0
ir ogrc Huorrc Dft{ ndr vE cxEoO xE roin oorrx rerrCp
Ngay 21 th6ng 3 ntm 2016, B0 Tei chinh d5 ban hanh rh6ng trJ s6 53/2016/Tr-BTc crh6ng
tr/ 531 s8a al6i, b6 sung mot s6 diEu o.ra Th6ng V s6 2OOl2oL4ffi-BTC ngey 22 th.Sng tz
n5m 2Ol4 cUa B0 Tei cfiinh hrt6n9 d5n ctr€ tto kg to6n cho doanh nghiep Th6n9 h.f 53 c6 hiCu
ft.lc cho n6m tii chinh b5t (lEu vio hofc sau ngly 01 th6n9 01 nim 2016 C6ng ty d3 5p dung
Thdng tu 53 trong viec l5p vl trinh bey bio ciio tii chinh cho nim tei chinh k6t th0c ngiy 31
th6ng 12 n5m 2016 cia cOng ty.
16 rAr cAc cHfux sicx x€ roAx cxO vEu
sau lt6y lir cic chinh sSch k€ to5n chi y€u drrEc C6ng ty rip dung trong viQc ltp b5o aio tiri
chinh:
Udc tinh k5 tnSn
Vi€c lap hio ciio tii chinh tu6n thri theo ciudn mrrc k€ to6n, ch€ d0 ke todn doanh nghigp Viet
Nam ve cic quy dinh phiip lf c6 liOn quan d€n viec lap vi ttinh bay b5o c6o tei drinh yOu cBu
Ban Gi6m d6c phei c6 nhalhg Udc tinh ve gie dlnh Anh hr.fdng d€n s6 li€u b5o cio ve c6ng n0,
tai san va viec trinh bay ciic khoan c6ng nO va tii san tiem ting tei ngiy l6p biio cao tai chinh
c0ng nhd cjc s6 li€u b6o c6o vE doanh thu va chi phi trong su6t n5m tAi chinh Mic dU cac
|Jdc tinh k€ toiin dUCc lep bgng tft ca srr, hidu bi€t cua Ban GiSm d6c, s6 thtrc t€ ph6t sinh c6
th6 khiic vdi cic rl6c tinh, gii dinh dit rd
Ti€n vl clc khoin tddng ddnrg den
Tien va c6c khoan tudng dddng tiEn bao 96m tien m5t t?i qui, cdc khoin tiEn gul kh6ng ki
han, c5c khoan tiEn gul co ki hen 96c kh6ng qud 03 thiing, co khi ning thanh khoiin cao, dE
dAng chuydn d6i thenh tiEn vd it rui ro lien quan dgn viCc bi6n dong giii tn.
Ng phii thu
Ng phai thu E s6 tien c6 thd thu h6i c1la khiich hang hoic c6c d6i htdng khiic N0 phai thu
duEc trinh biry theo gi5 tr! ghl s6 tnJ di c5c khoin dV phdng phei thu kh6 ddi
Dg phdng phiri thu kh6 ddi du.dc trich 6p cho nhiihg khoan nd phei thu at6 qu6 hen thanh toSn
ti/ siiu thiing tro l6n hoic c5c khoen ng phAi thu mi ngr./di nq kh6 co khe n5ng thanh todn do
bi thanh li, phii san hay cjic kh6 kh5n tudng tU
Hang t6n kho
HAng tbn kho drrdc x6c dinh trCn cd sd 9i5 thSp hdn giiib gi6 96c ve gi6 trl thuen c6 thd thl,fc
hiCn duqc Gi6 g6c hiing t6n kho bao 96m gi6 mua heng h6a vi c6c dli phi lian quan tn'rc tigP
dgn viec mua hang h6a n€u c6, dd c6 dtJgc hang tbn kho d dia di6m vA treng th6i hien t?i.
Gl6 xugt kho cua hAng tbn kho atu?c xdc dinh theo phddng Phiip binh quin gia quyEn Gi5 td
thuan co thg thr/c hien duoc duqc xec dinh bEng giii biin d6c tinh tru ciic chi phi ddc dnh dd
hoin th5nh sin phdm cing chi phi tigp thi, b6n hAng va phan ph6i ph6t sinh
D\l phdng giem 9i6 hlng t6n kho cia COng ty duoc trich lap th€o.ciic quv dlnhjg toin hien
hanh Theo tt6, Cdng ty du.dc ph6p trich l6p dtJ phdng giem giii heng tdn kho l6i thdl, h6ng,
k6m phdm ch5t vi trong truUng hdp 9i6 96c cua hing 6n kho cao hdn gi6 tri thuEn c6 th€
th(c hien ddgc t?i ngiy k6t thric nien dQ kE toiin
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