bao cao tai chinh da duoc soat xet 6 thang dau nam 2015

COng tiic sorit xdt bao gdm chri yt5u ld viQc trao tloi vdi nhdn su cia C6ng ty vd 6p dung cac thi tuc phan tich tlen nhimg thong tin tdi chinh; c6ng t6c ndy cung c6p mQt mfc .lO tlim bi

conc ry cO pnAw pnAx ndx vA n6l csAr

r.iuroi rAvx,rlr rg

(Thdnh ISp tai mfic C,AIC hod Xd h,i Chi nghTa ViQt Nan)

nAo cAo rar cnir.rn

Cho k! hogt itQng tir ngty 0l thtng 0l ntrm 2015

cONG Ty cO IEAN pnAr nox vA n6l, cnAr oAu rcf rAy NAM Eo

tstnt rrln noUg N4 phtmg Hmg I4i qu6n Ninn rcCu

rumnpn6 ch rhq crDGIcN vietNm

BAo cAo cOA BAN GIAM DOc

eANc cANDOT KE ToAN

BAO CAO KETQUA HoATDONG KINH D0ANH BAo cAo Ltfu cHUYE?.r rGN TS

nruyEr ru{H eAo cAo rA q$*r

IRANG

I

2

3-4J

6

7 -23

s

cONG Ty cO pHAx psAn s6x vA H6l cHAr DAU KHi rAy NAM Bo

tS tlts tran Hoang N4 phudng Hrmg Lqi, quan Ninh Kidu

Thdnh ph6 C6n Tho, CIIXHCN ViQt Nam

BAo CAo CUA BAN GIAM D6C

Ban Girim tt6c Cong ty CO phan Phan b6n vd H6a ch6t DAu khl T6y Nam Bd (goi rit la "Cdng ty") tl€ trtnh b6o

th6ng 6 ndm 2015

Cric thdnh vi€n cna HQi <tdng Qunn tri vd Ban Gi6m d6c Cdng ty tb rlidu hanh C6ng ty trong lci vd tltin ngdy lip

b6o c6o ndy gdm:

6ng Pham Quj Hi6n

dng Nguy6n Drtc Hi6n

6ng TrAn van Thing

Ong Hoang VEn Nh6

Ong Doen Qu6c Thinh

1

TRlicH NHrpM cte nal clri|r o6c

Ban Girim ttiic C6ng ty c6 h6ch nhiem lfp b6o c6o tii chinh phan 6nh mdt cach trung thuc va hqp ly tinh hinh tai

chinh cfrng nhu ket qui ho?t dQng kinh doanh vd ttnh hinh luu chuy6n ti€n tQ cria COng ty trong lcj, phn hqp vdd

chuien muc k€ to6rL ch€ dg k€ to6n doanh nghiQp vict Nam ve cac quy ttinh ph6p lf c6 li€n quan itiln viQc lflp vd

trinh bdy b6o c6o tai chlnh Trong vi€c lip b6o c6o tii chinh ndy, Ban Girim d5c dugc y€u cdu phii:

LUa chgn c6c chini s6ch kii to6n thich hqp vd 6p dwg c6c chlnh s6ch d6 m6t cech nh6t qu6n;

Dua ra cdc xdt doen va udc tinh mOt c6ch hqp If vd thAn tro ng;

Neu ro c6c nguyen tic k6 toAn 0rich hqp c6 <tugc tu6n thri hay khdng, c6 nhftng 6p dung sai l€ch trong yilu cdn

tluo c cdng b6 vd giai tblch trong b6o c6o tii chinh hay kh6ng;

o L.dp b6o crio tdi chlnh tr€n co sd hoat alQng liCn tuc trt truong hqp kh6ng thi5 cho ang C6ng ty se titip tgc ho4t

<l6ng kinh doanh; vd

chinh hqp lf nhlm h4n ch6 rui ro vd gian ldn

Ban Gi6m rt6c C6ng ty chiu tr6ch nhi€m rtim bio ring s6 k6 toan <luqc ghi chdp m6t c6ch phir hoo tl6 phdn dnh

m6t.c6ch hqp.l! tinh hinh tai chtnh crla COng ty d bit lc' rhdi tti6m ndo vd tldm bao rang bao iao ai chtnh tuan rhi

hiQn cric biQn ph6p thich hgp tl6 ngln chin vd ph6t hien cec hanh vi gian l6n vd sai pham kh6c

./t

I i

'\

Ban ci6m doc x6c nhin rang cdng ty ila tu6n thi c6c y6u ciu neu tren hong vicc hp b6o c6o tai chtnh

tl4i di€n cho Ban Gi6m tliic,

Cdn Tho, ngay t0 thdng 8 ndn 20t 5

Kinh sii4:

C6ng ty TNHH D€loitte Viet Nam

Tang 12A, Toa nhd Vinaconex

34 L6ng Ha, Quan D6ng Da

He NOi, Vi6t NamTel : +844 6288 3568Fax: +844 6288 5678

wwwdeloitte.com/vn

Chung toi dA thuc hien c6ng t6c so6t xdt bAo c6o tdi chinh kdm theo cia C6ng ty C6 phan Phan b6n vd H6a ch6t

Dau khl Triy Nam BO (gai tit Ia "C6ng ty"), dugc lap ng?ry l0 lhdng 8 nam 20 t5 tu trang 3 d6n trang 23 bao g6m

BAng can d6i kC to6n tai ngey 30 th6ng 6 n6m 2015, 860 c6o k6t qud hoat tl6ng kinh doanh, 86o c6o luu chuydn

ti6n t0 cho h' hoat dong tu ngdy 0l thAng 0l ndm 2015 len ngdy 30 th6ng 6 nim 2015 va Ban thuy6t minh bilo

nhiQm cta chring tdi ld dua ra 860 cdo ktit qud c6ng tiic sorit xdt vd biio c6o tdi ch{nh ndy tr€n co sd cong t6c soiit

xet cUa chung toi

Chring t6i da thgc hien c6ng t6c so6t xdt bdo ciio tdi chinh theo ChuAn muc ki6m to6n Vigt Nam s6 910 - COng tdc

so6t xdt b6o cilo tdi chinh Chuin muc ndry ydu ciu cdng tAc soat xet phai lap k6 ho4ch vd rhr,rc hidn d6 co su cldm

b6o viia phdi ring b6o cao tdi chlnh kh6ng chta tlung nhftng sai s6t trgng y6u COng tiic sorit xdt bao gdm chri yt5u

ld viQc trao tloi vdi nhdn su cia C6ng ty vd 6p dung cac thi tuc phan tich tlen nhimg thong tin tdi chinh; c6ng t6c

ndy cung c6p mQt mfc .lO tlim bio thdp hon cdng tdc kidm todn Chring t6i kh6ng thuc hien c6ng viec ki6m toii.n

Tr€n co sd cOng t6c soat xdt cta chfng t6i, chung t6i kh6ng ftey c6 su ki€n ndo dii, ch0ng t6i cho ring btio c6o tdi

chinh kdm theo khOng phan 6nh trung thgc vd hqp l)t, tren cilc khla c?nh trong y6u, tinh hinh tei chinh cUa COng ty

t4i ngey 30 thiing 6 nam 2015 ctng nhu k6t qud hoat ddng kinh doanh vd ttnh hinl luu chuy6n tidn t€ cho kj,hoat

dQng tir ngdy 0l th6ng 01 nim 2015 d€n ngiry 30 thdng 6 n6m 2015 phn hgp v6i chuAn mgc ktl torin, ch6 dO kii

to6n doanh nghi€p ViCt Nam vd cec quy tlinh ph6p l! c6 li€n quan d6n viQc lflp vi trinh bdy bdo cdo tdi chinh

Vdn rti cdn nhdn mgnh

Nhu di trinh bdy rai Thuy€t minh s6 03 t<6 rir ngay 0t th6ng 0l nam 20t5, C6ng ry da iip dung Th6ng tu s6

to6n cho doanh nghipp Theo tl6, mot s6 s6 lieu cia Bang can d6i k6 to6n tai ngdy 3l th6ng 12 n{m 2014 vit Bito

c6o k€t qua hoat dong kinh doanh cho lcj, hoat dong tir ngdy 0l th6ng 0l nam 20 t4 d6n ngdy 30 thdng 6 nam 2ot4

BAo CAo

KET QUA CONG TAC soAT xET BAo cAo TAT cHiNTT

Cdng ty Cii phdn PhAn b6n vh H6a ch6t DAu khi TAy Nam BQ

vdi s6 li€u cria kj ndy

Thay m(t vd tlqi di(n cho

Ngdy 10 thdng 8 ndm 2015

Hd N1i, CHXHCN ViCt Nqn

D6 Trung Ki€n Ki€m to6n vi€nGi6y chrimg nhdn ddng ki; hdnh ngh€ ki6m torins0 1924-2013-001- l

Ten Deloitte duoc ding d6 chim6t hoSc nhiou thdnh vicn cia Detoitte Touche Tohmatsu Limited, m6t c6ng ty TNHH c6 trv sd taiAnh,

va mang luoi cdc hanq thenh vion - m6i thanh vicn la m6t t6 chuc d6c l6p va mqt prrap tti Deloitte ToLrche Tohmatsu Limited

(hay "DeloltteToan cau") kh6ng cung cdp dich vu cho cac khiich

hang vui ldng xem rar websrte www.deloitte.com/about

dc bi6t thcm lh6ng tin chi ti6t vA co c5u phap l)i cia Detoitte Touche ionmatsu-Limneo va c6c hanq lhanh vicn.

2

cONc ry cO pHAn pn,in r6x vA nol cHAr oAu rcri rAv nAm so Bio cio tii chinh

l5l/18 Tran Hoeng N4 phudng Hung Loi, quan Ninh KiEu Cho k' hoat d6ng tir ngdy 0l th6ng 0l nim 2015

BANG cANDOT Kf roAN

Tqi ng6y 30 thdng 6 ndtn 20I 5

TAI SAN

A TATsANNGiNHAN

L Tidn vi c6c khoin trdng dudng tiajn

t I ten

lL cnc khoin phii thu ugin h4n

2 Tri trufc cho nguci b6n ngin h4n

!,

J rnar mu ngan n4n Knac

llI Hing tdn kho

l Hang tdn kho

2 D{ phdng giam gi6 hang t6n kho

IV Tii sin ngin h4n kh6c

t Thuii gid tri gia ting <tuo c khiu tni

B r,i.r s.iN DAr HAN

i - ,- ,.,

l lat san co otrul nuu ntnn

- NguyAn giti

1- 1:

- wra rrt nao non tuy Ka

2 Tdi san c6 tinh vO hinh

- NguyAn gid

- Gid tri hao ndn Ifiy E

lI Bdt dong sen diu tu

- Nguy€n gi6

- Gi6 tri hao mdn lffy k6

III Tii sin diri hqn khdc

l Chi phi fi tru6c ddi han

T6NG coNG rAr siN (270 = too + 2oo)

230 11

231232260261

30/6/20rs

307 942.628.901

139.346J55.239

3 .846 355 239135.500.000.000

t32J555rr.',rn1

t07 231 .7 39 .57123.E7r.rt5.740

| .152 665 89635.978.946.797

3s .97 8.946.797

361.80s.658361.805.65846.400.260.7473s.8r7.036.262

t9 901 066 .r3732.570.817.037

Q 2.669.750.900)rs.9t5.970.12515.915.970.125

10.358.906.887

I |.480.389.000

(l.r 2r.482.1l3)224317.59E2243t7.598

219.668.620.44966.790.824.1s1t.790.824.t5165.000.000.00075.752593.646

7 5.456.4!2.53427.500.000

268.66t.t12

76.601.94237876.601.942.378

523.260.274523.260.27449.066.103.66838.204.736.E7822.288.7 66.7 5332.570.817.037(r0.282.050.284)t5.915.970.tzs

r 5.915.970 r 25

10.438.812.547I1.480.389.000(t.04't.576.4s3)422.5s4.243422.554.243

i

'TAIt)l

CONG Ty cO pHiN pnAN sox vA Hol cnAr oAu xni TAy NAM B0 Brio c6o tii chinh

NGUON VON

l Ng ngin h4n

l Phrii tri ngudi b6n ngin han

2 Nguoi mua hi tidn tru6c ngiin h4n

J l nue va cac Knoan pnal ngp Nna nuoc

4 Phii tri ngu<ri lao tlQng

5 Chi phi phdi tri ngin han

6 Phei tra ngiin han kh6c

7 Qui khen thuong, phric loi

vdN cHt sd Hr,t

V6n chi s& hftu

, ,t

r von gop cua cnu so nuu

- Cii phidu phri thdng cd quyin biiu quydr

^: 1.:

- LO pnteu tm aal

2 Qui itdu tu ph6t hi6n

- Lqi nhuan sau thui chta phAn phiii tfry kii

den cu6t kl, nftc

- Lai nhuSn sau thui! chva phdn phiii kj, ndy

T6NG cQNc NcudN vON (440=3oo+4oo)

2r430333E.436 2r4.303338.436170.000.000.000170.000.000.000

t7 326 86r 400

26 97 6 .477 03615.066.7 32.504

I 1.909.744.532

s4.441.130.21354.441.130.213

33 .707 300 090897.444.614.202.857

tq1

.439.934

t2l

.269.805632.'ts0.792

214.293.s93.904214.293.593.904170.000.000.000170.000.000.000

t7 326 86r 40026.966.732.s0413.383.727.118

13.583.005.386

D

:tlili

Thinh COng

minh tit trang 7 dtln tang 23 td nQt bQ pt A, ttW tnii o;o t,l" oio Ai

"nt*

CONG Ty cO pHAx pnAli ndx vA tt6,c cHAr o,A,u rni rAv nau nQ B6o cdo tai chinh

BAO CAO IcT QUA HOAT DQNG KINH DOAI{H

Cho kj, hoqt dQng ti ngay 01 thdng0l ndn 2015 tldn ngoy 30thdng6 ndm 2015

cHi TIEU

1 Doanh thu bdn hlng vi cung cip dich vg

2 C6c khoan giim trt doanh thu

3 Doanh thu thuin v6 bdn hing vi cung cdp

4 Gi6 v5n hdng b6n vi dich w cung c6p

5 Lgi nhuin gQp v6 bin hing vA cung c5p

dlch vrr (20=10-l l)

6 Doanh thu hoat tlQng tai chinh

7 Chi phi tdi chinh

8 Chi phi bAn heng

9 Chi phl quin lf doanh nghiQp

12 T6ng lgi nhufln k6 todn trudc thu6

(50=30+40)

13 Chi phf thu6 thu nhgp doanh nghiQp hi0n hdnh

14 Lgi nhuln sau thu6 thu nhgp doanh nghiQp

(60=s0-sl)

15 Lli ca bln tr6n c6 phi6u

MAU sO B o2a-DNDon v!: M\lD

Tt ngny 0l/01/2014

Thuy6t TirngAy0lrcln[l' d5n ng|y 301612014

Mn sii minh il6n ngly 30/6/2015 Clrinh bly lai)

Ngay l0 thdng 8 ndm 2015

0l

0210

l8

l8

18

1920

21

2l

10.992.388.2r71353-5t9.734.471

1.316.388.409.91537.201.324.556

1.346.465.984

10.224.431.172

10 .359 943 78317.963.41s.585

1.I86.967.152.0084.384.545 07 |

r.182.s82.606.937

1.t43.868.974.s943t.713.632343

3 .130 918 214

8.284.894.305t0.296.347.06323.263.309.r89

'11

\

\TY

:rUU hIE A14

tY'

21

22252630

CONG Ty cO pHAx pnAx sdx vA s6l csAr oiu xni rAv nau ng 86o cdo tiri chinh

l5 Ul8 Tran Hoang Na, phudng Hung Lqi, qu4n Ninh Ki6u Cho ki ho4t ddng tu ngdy 0l th6ng 0l nam 2015

BAo cAo LUI] cHuYtNrmNrE

Cho O hoqt al/ng ti! ngtry 01 thdng0l ndn20I5diinngay30rhdng6ndn20l5

uAu s6 n ora-ox

Don v!: VND Tir ngiy 01/0t2015 Tn ngiy 01/01/2014

Mi s6 d6n ngiy 30/6/2015 d6n ngiy 30/6/20r4

CHI TIEU

1 Lgi nhuQn trdc thud

2 Diiu chinh cho cric hhodn:

Kh6u hao tdi san c6 dinh vi b6t ddng sriur <liu tu

(L6i) ti hoat tt6ng ddu tu

3 Lgi nhufn tt hog il\ng kinh doanh tnthc rtof ilii

vAn htu tlQng

Ting c6c khoan phdi td (Khdng k6 lai vay phii trd" thuii I I

thu nhf,p doanh nghiQp phni n6p)

Giim chi phi tra trudc l2

II LdU CHUYT,N TIN,N TU HoAT DONG DAU TU

l Tidn chi mua sim, x6y dlrng tai sin cti tlinh vd 21

cic tii sdn ddi han kh6c

2 Thu l6i tiAn cho vay, c6 ttc vd lqi nhufln dugc chia 27

Lnu chuyin tiin thudn tir hogt ttQng ildu u 30

rrr LLtu cHUyiN TriN Tr) HoAT DQxc rir cHixu

Nguli lSp bi6u to6o trrfng

' t{t

\

OI

020305

OE

17.963.115.s85

2.467.606.276

(r.346.465.984)19.081.555.E77

(56.325.267 391)40.622.995.58183.735.277 819

r98.236.645(3.879.192.29s)455.200.500

(3 .026 .27 6 07 8)80.865.530.658

1.330.260.4301.330.260.430

(9.640.260.000)(9.610.260.000)72.sss.53t.08866.790.824,151

23.263.309.1E9

2.07 4.239.637(2.825.983.401)

Q.t30.9r8.2r4)

19.380.617.211

1.068.135.19810.109.882.9851.95'1.6s2.877

368.4E7.473

(4 .658.814 .7 67)(2.003.6 r 8.320)26.216.372.657

(323.522.900)

3 .007 390 4362.683.867.s36

(r4.703.s92.000) Q1.703.t92.000)14.196.64E.193I14.935.909354129.132.557.547

cONc ry cO pHAlv puAr nox vA sdl cHir oAu rui rAv xlu nQ Bdo c6o tAi chinh

l5l /18 TrAn Hoang N4 phudng Hrmg Loi, quin Ninh Ki6u Cho k! ho4t <lQng tir ngdy 0l th6ng 0l nam 2015

THUYET MINH BAo cAo TAI cHiNH MAU s6 B o9a-DN

Clic thuyait ninh nay ld mAt bA phdn hqp thdnh vd cdn drqc doc ding thdi vhi btio crio tdi chinh kin theo

1 THONG TINKHAIQUI{T

Hinh thrhc s& hiiu v6n

COng ty C6 phan Phen b6n vd Hda ch6t Ddu khi T6y Nam BO (gqi fit le "C6ng ty") ttugc thanh lfp theo

DAu tu thenh phii Cdn Tho c6p vd Gi6y chung nh{n <llng kj kinh doanh ttray A6i tan 8 ngdy l7 th6ng 4

ndm 2015 Cong ty rluo c chuydn d6i ttr COng ty TNHH MTV Phdn b6n vd H6a ch6t DAu khi T6y Nam

BO - .luo c thanh lflp theo GiSy chrmg nhfln dang ki; kinh doanh s5 ttOOlZZqet ngey 15 th6ng 8 nam

Nghinh ngh6 kinh doanh vi ho4t ilQng chinh

Ngenh nghC kinh doanh cria C6ng ty bao gdm:

Kinh doanh, xu6t nhnp khiu phin b6n

San xu6t phan b6n vd hqp ch6t ni to

o Bdn bu6n nOng, I6m sdn nguy€n liQu (trir g6, tre, nta) va dQng vft s6ng

Van tai henC ho6 blng dudng bQ

boc xep nang noa

o Dai lf, m6i gi6i, d6u gi6

Van tai hdng ho6 tludng thuj nQi dia

o Ho?t tlong dich vu h6 trg kh6c licn quan <lt!n van 6i (trt kinh doanh dich vu giao nhan hang xriit khau,

nhip khdu ho{c ttai lf ldm thi tuc hdi quan)

o Kho b6i vd luu git hdng hod

Quring c6o

Kinh doanh b6t d0ng sdn, quydn srl dung dit thuOc chri sd htq chri srt dung ho6c tti thu€

T6 chric gidi thiCu vd xric ti6n thuong m4i

Ki6m tra ve phan tlch kl thudt

Ho?t d6ng chinh cia Cong ty td srin xuit vd kinh doanh c6c loai ph6n b6n

Chu Ic| san xu6t, kinh doanh thOng thudng oia Cdng ty duo c thuc hiCn trong thdi gian kh0ng qu6 12

th6ng

Khi ning so s6nh th6ng tin tren bdo c6o tli chinh

Nhu da drft bdy tai Thuy6t ninh stl 03, k6 tir ngdy 0l th6ng 0l nIm 2015, C6ng ty dA 6p dung Th6ng tu

sd 200/20I4rTI-BTC do B0 Tdi chinh ban hdnh ngdy 22 thring 12 ntun 2014 (,,Th6ng tu 200,'), hudng

dAn ch6 dO k6 to6n cho doanh nghiQp Thong tu net ;6 hi€u tui cho nim tai ch'tnh biiddu vao iroac sau

ngdy 0l th6ng 01 nem 2015 Thdng tu 200 thay th6 cho c6c quy tlinh ve ch6 dO k6 toaur aoanh nghidp ban

hanh theo Quyiit dinh s6 I5/2006/QD-BTC ngAy 20 th6ng 3 nim 2000 cria e6 rai chinh vd rhinjiu st!

244/2009/'n-BTc ngdy 3l tl6ng t2 n6m 2009 cria BQ Tdi chinh Theo tt6, mQt s6 s6 li€u cua Bang c6n

<l6i k6 to6n t4i ngiy 30 thAng 6,nam 2015 vd 86o c6o kilt qui hoat rtQng kinh doanh cho kj' hoat tlong tu

ngdy 0l th{ng 0l ndm 2015 tl6n ngdy 30 tb6ng 6 ndm 2015 da duqc phdn loai lai theo hudng ddn cua

ThOng tu 200 trong vi6c l6p vd trinh bdy b6o crio tii chinh rti5 phi hqp vdi vi€c so sdnh v6i si5 li€u cria lc3'

cONG ry cO pHAx pHAN n6x vA u6l csAr niu xni rAy xlna uO Bro c6o tii chlnh

Cho Ic! hoat tlQng hr ngdy 0l thdLng 0l nim 2015

<l6n ngdy 30 th6ng 6 nam 2015

15 Ul8 Tran Hodng Na, phuong Hung Lqi, qu6n Ninh Kidu

Thdnh ph6 cen Tho, cHXHcN vict Nam

THrrY6,T MINH BAo cAo TAr cHiNH (Ti6p theo) M,AU s6 B O9-DN

Cdc thuydt ninh nay ld m^t bd phdn hW thdnh vd cin duqc d\c tldng thdi voi bdo cdo tdi chinh kim theo

2 co sd LAp BAo cAo rAr cHir'{n vi trAM rAr cHiNH

Ca s& lip bdo c6o tii chinh

860 c6o tei chinh kdm theo duoc trinh bdy bang Ddng Vi€t Nam (VND), theo nguy€n fic gi6 g6c vd phn

hoo voi chu:in mr,rc tii torin, ch6 dO k6 to6n doanh nghi€p Vi€t Nam vd cric quy tfinh pnap Iy cO tien quan

tl6n vi$c lAp vd trinh bdy b6o c6o tai chinh

Beo cao tii chinh kdm theo k}6ng nhim phen enl tinh hlnh tai chinh, kiit qua ho4t ttong kinh doanh vd

tinh htnh luu chuy6n tidn tQ theo cric nguyOn t'ic vd thdng lC k6 toan tluo c chAp nhdn chung tei c6c nu6c

kh6c ngodi Vi€t Nam

NArn ai chfnh cta C6ng ty bit ddu tir ngdy 01 thring 0l vd k6t thfc vdo ngdy 3l th6ng 12 86o c6o tai

chlnh giila ni6n dd ndy duoc lap cho ky hoat d6ng tu ngdy 0l thtixg 0l nIm 2015 d6n ngdy 30 th6ng 6

D[m2015.

200") hucmg din chi: dO ktl toih cho doanh nghi€p Th6ng tu ndy c6 hi€u lgc cho nim tai chinh b6t <tiu

vao hoic sau ngay 0l theng 0l nam 2015._Th6ng tu 200 thay th6 cho cilc quy dinh vd ctrtl dO kd roan

doanh nghipp ban hdnh theo Quy€t dinh s6 l5l2006/eD-BTC ngdy 20 thring 3 n6m 2006 cia Bg Tdi

chioh ve Th6ng tu s 6 244/20O91TT-BTC ngdy 31 thSng 12 nam 2009 cta B6 Tdi chinh Ban Gi6m d6c di

6p dUng Thdng tu 200 trong viec lap va trinh bdy b6o c6o tai chinh cho ky ho?t tl6ng tir ngdy 0l thdng 0l

ntun 2015 d€n ngdy 30 thdng 6 nAm 2015

4 ToM TAT cAc cHiNH sAcH K6 ToIiN cHirY6U

sau tl6y ld c6c chinh sdch k6 toaLn chri y6u duoc C6ng ty rip dung trong viQc l6p brio c6o tiLi chfnh:

tl6c tinh t<6 to6n

ViQc l6p b6o c6o tdi chinh tudn thi theo chuin mqc ki! to6n, chiS dO k6 to6n doanh nghiQp Vi€t Nam vii

c6c quy tlinh ph6p If c6 li€n quan <l6n viQc la! vd hinh bey brio c6o tai chtnh y€u ciu Ban Gi6m d6c phii

c6 nhilng u<ic tlnh vd giri tlinh anh hudng d6n s6 lieu bao c6o vd cdng no , tai san va vi6c trtnh bay c6c

khoin cdng ng vd tai san tidm ting tai ngdy l6p b6o c6o tdi chinh cungfnhu cac sO ti6u bdo cao vd doanh

thu vrichi phi nong su6t kj hoat d6ng Mac du cdc udc tinh k6 toan d-uo c lap bang tlit ci su hidu bidt crla

Ban Gjrtn tl6c, s6 li€u ph6t sinh thuc t6 c6 th.i kh6c voi c6c uOc tinh, gin dinh tfet ra

C6ng cg tAi chinh

Ghi nhQn ban itdu

Tdi sdn tdi chinh

Tai ngdy ghi nh6n ban rlAu, tai sin tai chinh tluo c ghi nhdn theo gi6 g5c cdng ciic chi phi giao dich c6 li€n

quan truc ti6p d6n vi€c mua sim ai san tdi chrnh ao iai sram ir Jt int,

",:"u cone ry li" ;a;-iian,

"a"

Cdng nq tdi chinh

T4i ngdy ghi nh{n ban rrdrl c6ng nq tdi chinh rtuo c ghi nh6n theo gi6 g6c cQng c6c chi phi giao dich c6

li€n quan t4rc ti6p <rr5n viQc ph6t hdnlr cong nq tai chlnh tt6 c0ng ng tai chinh cria c6ng ty bao gOm cric

khoan phdi tri nguoi brin, chi phi phni tni vd cric kloin ph6i tri khiic

Ddnh gid tgi sau ghi nhQn ban ddu

Hien t4i, chua c6 quy dinl va d6nh gi6 lai c6ng cu tdi chlnh sau ghi nhdn ban tldu

s /\

I

'lO.

, tJ

(t

\

cONc ry cO pHi.x puAx nox vA H6a cgAr oAu rcni rAv n,lu ng 86o c6o tiri chinh

tSt/tS trin Uoang Na, phu&ng Hung Loi, qudn Ninh Ki6u Cho ki hoet ddng tir ngdy 01 thAng 0l nim 2015

THUY6T MINH BAo cAO TAr cHiNH Gi6p theo) MAU SO B Og-DN

Cdc thqrdt ninh nay ld nAt bd phdn lW rhdnh vd cdn dtgc doc ddng rhdi vdi bdo cdo tdi chinh k?u theo

ToM TAT cAc cHiNH sAcH Kf, ToliN cHa yfu (Ti5p theo)

Ti,3n vd c6c khoan tuong tluong tidn bao gdm tidn mit t4i quy, ciic khoan ti€n grli kh6ng kj han, ciic

khoan tliu tu ngin h4n, c6 khi ndng thanh khorin cao, dE ddng ctruydn OOi tnanl tien va it rui ro li€n quan

<l€n vi6c bi€n tlQng giri tri.

Nq phii thu

Nq phdi thu ld sii tiAn cO ttr6 ttru hdi cua kh6ch hdng ho6c c6c d6i tuong kh6c Nq phdi thu ttuqc trinh bdy

theo gi6 tri ghi s6 trir di c6c khoan du phdng phii thu kh6 <tdi

Du phdng ph6i thu kh6 ddi tluo c trich lip cho nhiing khoin no phdi thu t16 quri h4n thanh toen tt s6u

th6Lng hd l€n, holc c6c khoin no ph6i thu md ngudi ng kh6 c6 khd ndng thanh to6n do bi thanh lj, ph6 san

E\ \o

1l

gi6 gtic vd gid tri thuan

"O ,r,6 ,tr,r"'fip-fAoq".

chi phi li€n quan tr.uc ti6p tt6n vie/.Oo(a hane

3 thrii hi€n tai Ci6 xudt kho cua hfft6n khotr! thudn c6 th,5 thyc hi€n rluoc ttufc xric tlinh

nh san phdm cr)ng chi phi ti€p thi, brin hang vn

hay cac kh6 kh5n tuong tu

HAng tdn kho

Hdng t6n kho tluo c x5c <l!nh tr€n co sd gi6 thdp hcm gita gir

GiA giic hdng tdn kho bao g6m gid mua hirng htia va ciic ih

h6a n6u c6, dd c6 tluoc hdng t6n kho d tlia di6m va trang r

dugc xdc tlinh theo phuong ph6p binh qurin gia quyin Gi6 tr

bdng gid brin udc tinh tni c6c chi phi udc tinh dd hodn thdnh

Dg phdng giim gi6 hdng tdn kho cria Cong ry duoc trich ldp theo c6c quy dinh k6 to6n hi€n hdnh Theo

d6, Cdn€ ty duqc phdp trich lfp dg phdng giam gi6 hang tdn kho l6i thiri, h6ng, k6m phim chSt vd trong

trudng hqp gi6 gdc cria hang t6n kho cao hon gi6 tri thudn c6 thA thgc hi€n tluqc tai ngay k6t thric tci, k6

toiin

Tii sen c6 itlnh hiru hinh vi kh6u hao

Tdi san c6 alinh hitu hinh duqc trinh bey theo nguy€n gi6 tnr giri tri hao mdn l0y kii

Nguyen gi6 tdi sin c6 dinh hinh thdnh do mua sim bao gdm giii mua ve toen bo ciic chi phi kh6c li€n quan

rr{c ti€p d6n vi€c dua tdi sen vao Fang rhdi sin sdng t,i a*g o6i voi ai sri,n cii ainh',hinr, n-rr oo'Ji"

tu xay dung co bdn theo phuong thric giao thiu hoic tU xay dFng vd srin xudt, nguy€n gi6 ld gi6 quy6t

toan cdng

$nh f1 dung theo euy chii quan t! rtiu tu ve xay dgng hiQn hAnb c6; ;hi p1i nrai cO tienquan truc ticp vd- lQ phi trur5rc b4 (n€u c6) Tru&ng hqp dg 6n tr6 hoan thdnh vd ttua vio srr dung nhrmg

qllcj todn chua duqc phc duycr, nguydn gi6 trii sdn c6 dinh duo c ghi nhan rheo gid tam rinh t,en clo so .r,i

phi thuc td dd b6 ra tt6 c6 tlugc tdi sri.ur c6 dintr Nguyen gia am tinh se duoc -diAu chinl theo gi6 quy6t

todn duo c cac co quan c6 thAm quy€n ph€ duyQt

Tdi san c6.tlinh htu hinh ttugc khiu hao theo phuong ph6p <tudng thing dua n€n th&i gian hilu dung udc

tinh, cu th6 nhu sau:

6 - l0

6

C5c khoin lii, 16 ph6t sinh khi tianh lli, brin- g; sriur li ch€nh l€ch giifa thu nhip ttr thanh l1i vd gi6 tri cdn

lai cia tdi san vd du c ghi nhNn vdo b6o c6o ktit quri hoat tl6ng kinh doanh

Nhd cri4 vdt ki6n trric

Phuong ti€n v{n tai

Thi6t bi v6n phdng

CONG Ty CO pHAn pnAl n6n vA n6a Cs-Ar o^Au xni'rAv neu nQ neo cdo tii chinh

tstn t fmn rtoang N4 phudng Hung Lqi, quan Ninh Kidu Cho lc! ho4t <t$ng tir ngey 0l th6ng 01 nAm 2015

rnuyir unru nAo cAo rAt cHiNH CIi6p theo) MAU sd n os-nx

"d'y b nAt bA phdn hqp thdnh vd cin dwc ilqc ding thdi voi bdo cdo titi chinh kim theo

4 TOM T.Ar cAc cHiNH sAcH Kf ToiN cHtI Yiu Crii6p theo)

TAi sen c6 atinh vo hinh vl khdu hao

Tni san c6 dinh vO hinh ph6n 6nh giri fi quydnsri d'ng dit cna kho D6ng Th6p vd Tda nha VAn phdng t.i

s6 tS Ul A CuOng frAn Hoang Na, thdnh ph6 Can_fho, tluqc trinh biy theo nguyen giri tru gi6 tri hao mdn

luy k6, tuy nhic;cong ty khOng trich khdu hao diii vrfi quvcn st dung d6t vo thiti han'

BAt tong sen diu tu

e5t dong snn dAu hr bao gdm quyAn srl dung d6t va nhe cri4 vat kiiln tnic do Cdng ty nim git nhim muc

aich ttru tqi $ \/iec cho thuc ho& chd ting gi6 ilugc lrinh bdy tleo nguy€n gi6 trir gi6 fi hao mtn lny k€

Nguy€n gie crh b6t d6ng san tliu t' tlugcmua bao giim gi6 mua vi c6c chi phl li€n quan tr'c ti6p nhu phl

di;h vu u vdn vd luet ph6p li€n quan, thu6 trudc ba vd chi phi giao dlch li€n quan kh6c'

B6t <bng san dau tu ttuo c fi'lch kh6u hao theo phuong ph6p <ludng thing dga tr€n thei gian htru dlmg udc

tinh li l0 nam C6ng ty kh6ng trlch khAu hao d6i vdi b6t tt6ng san dau tu ld quy€n sri dung tlAt vd thdi

h?n

Cri,c khodn chi pH rA rudc dai h4n kh6c bao gdm gi6 tri cdng cg dgng cp x,6t dung vd chi phi srla chfta

c6 gi6 d lon, cric chi phi ndy rlugc coi li c6 khi ndng <lem l4i loi ich kinh ti5 tsong nrong lai cbo Cong ty

voi thoi tr4n tu -qt n5rn trd l€n c6c chi phi ndy tlugc v5n h6a dudi htnh thrlc c6c khoan ffi tru6l dai h4n

vdng hai nlm.

Cic khoin dF phdng phii trA

C6c khodn d1r phdng phei tra ttuqc ghi nh4n khi COng ty c6 nghia vU nq hiQn tai do kilt quA tu mot sU kien

da xay r4 vd C6ng ty c6 k-hri n6ng phii thanh tori.n nghia vg ndy C6c khoan dg phdng tlugc x6c tlinh tr€n

co snudc ttnh cii lian CiAm d6i vA c6c khoin chi phi cdn thi6t dd thanh toan nghia vU no niy t.i ngdy

kiSt thfc kt k6 torn.

Ghi nhf;n doanh thu

Doanh thu bri.n hdng tluqc ghi nhan khi ddng thdi th6a miin tit cn ndm (5) rtidu kiQn sau:

(a) c6ng ty da chuy6n giao phan lcn rui ro va lqi lch g6n lidn v6i quydn sd hfru san phfun ho4c hdng h6a

cho nguoi mua;

(b) COng-ty kn6ng ci,n nim gir quyen quAn ly hdng h6a nhu ngudi sd htu hdng h6a ho4c quy6n kidm

so6t hang h6a;

(c) Doanh thu tluqc x6c tlinh tuong <ltii chic chin;

adi COng ty se thu <tuo c lqi ich kinh d tir giao dlch b6n hnng; vi

(e) X6c ttlnh ttuo-c chi phl li€n quan tl6n giao dich b6n hdng

Doanh thu cria giao dich vA cung cdp dich vu tluo c ghi nhan khi kiSt que cua giao dlch tt6 tlugc x6c tlinh

m6t c6ch t16ng iin cfy Trudng hqp giao dich vA c'ng c6p dich vU li€n quan d6n nhiAu k! thi doanh thu

tfuqc ghi nhAn trong narn theo k6t qud phdn c0ng vi€c de hodn thenh t4i ngdy cua bdng cdn d6i\C

191n

",in f.y eO K6t quA-cua

giao dich cung clp dlch vq duo c x6c <linh khi th6a mdn t6t ca b6n (4) tlieu ki€nsau:

(a) Doanh thu duqc x6c dinh tuong dilichic ch6n;

(b) C6 khe nlng thu tluo c lgi ich kinh t6 tir giao dich cung cip dich qt t16;

i"j xa" oiot a,i"

" phdn c6ng viQc tta hou thanh tai ngdv cua beng can d6i kii to6n; vi iaj xa" aioh aoq"

"ni

pni pliat tintt

"tto giao dich vd chiphl Od man tanl glao Oich cung c6p dlch vu' Lai tian grli duqc ghi nhdn tren co sd ddn tich, duqc xdc dinh hCn s6 du c6c tai khoin tidn gui vi lai su6t