bao cao tai chinh quy 3 2016

rOxc coxc rv pnAN noN va HoA cnAr oAu rnicoxc ry co pnAN ruAN BoN vA HoA cuAr nAu rni rAv NAM Ro Qtti 3 nrim 2016 I.. Tuy€n bd vi khci ndng so sdnh thilng tin trhn Bdo crio Titi chlnlt K

T6NG CONG TY puAN BoN vA HoA cHAr pau rui

pnANs6NvArr6actlruAu nirAvNAMBQ

DOc l$p - Tg do - Hanh phfc

Tp Cdn Tho, ngdy,tY thdng l0 ndm 2016

L

2

3

S0: /log /rNB

V/v cdng bd thdng tin b6o c6o tdi chinh

Qtiy 3 n6m 2016

Kfnh giri:

- Uy ban Chirng khoSn Nhir nu6c;

- Sd Giao dfch Chring kho6n He NQi.

TOn ilon vi: COng ty cO phAn Phdn bon vd H6a ch6t OAu khi Tdy Nam BQ

Md chring kho6n: PSW.

T4r sd chinh: l5lll8 TrAn Hodng Na, Phudng Hung Lgi, Qufln Ninh Ki€u,Thdnh pho

CAn Tho.

4 Eiqn thoai: (0710) 3765 080; Fax: (0710) 3765 078

5 Nguoi thgc hiQn cdng b6 thdng tin: LG Thanh Ting.

Dia chi: l5lll8 TrAn Hodng Na, Phudng Hung Lgi, Qu4n Ninh Ki6u, Thdnh phO CAn

Tho DiQn thopi:Q710) 3765 079 Fax: (0710) 3765 078

NQi dung cria th6ng tin cdng b6:

Biio ciio tdi chinh Qriy III/2016 cria Cdng ty c6 phAn Ph6n b6n vd H6a chAt DAu khi

Tdy Nam B0 lap ngity 1711012016 g6m BCDKT, BCKQHDKD, BCLCTT, TMBCTT.

Cric nQi dung gi6i trinh: t4i muc 4 th6ng tin so s6nh cia chuong VIII nhtng th6ng tin kh6c gi6i trinh " Lgi nhupn sau thuti Qriy 3 ndm 2016 tdng so vdi cung kj'ndm 2015

chtr ytiu do sdn lugng phdn bon ti6u thp Quy 3 nim nay tdng so vdi cirng kj'ndm trudc

d6n dt5n lgi nhuQn tdng ".

Dia chi Website ddng tii todn bQ b6o c6o tdi chinh:http://psw.vn/.

Chfing t6i xin cam ktit th6ng tin cdng bO tr0n d6y ld dring sU thflt vd hodn todn chiu

trSch nhi€m tru6c ph6p luat vG nQi dung thdng tin dd cdng bti.

Noi nhfin:

- Nhu tr€n;

- HDQT, BKS, BGD Cdng ty;

- P.TCHC, P TCKT, P.KH-DT, BBTWebsite;

- Luu: VT, PHN

Tdi liQu clinh kDm.

B5o c6o tdi chinh Quy llu2llfo.

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Brlo c:io K6t qui ho4t dQng hinh doanh

R{o c6o Luu chuy6n ti6n tQ

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roxc coxc rv pnAN noN va uoA cnAr DAU rcri

coxc rv cO pnAN pHAN BoN vA rIoA cuAr DAU xui rAv NAM Bo

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Quf 3 ndm 2016

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I DAC DIBM HOAT DQNG CUA DOANH NGI{IDP

1 Ilinh th{rc sO httu vdn

C6ng ty C6 phAn Phdn b6n vd H6a ch6t DAu khf TAy Nam BQ du'o c thhnh l6p theo CiAy ch[r'ng

nh4n ding k;i kinh doanh sO tSOOZ2246l ngdy 3111212010 do 56'Ke hoach va DAu tu Thdrrh ph6 CAn Tho cdp & Gi6y chti'ng nh4n ddng kli kinh cloanh thay d6i lAn 9 ngdy 25 th6ng 0l n[m 2016 Vdn di6u lq cta Cdng ry le 170.000.000.000 ct6ng do T6ng C6ng ty PhAn bon vA Hoa chAt DAu khi

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2 Try s0 hogtt iI|nS

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3 Lirtlt vqrc kinlt doanlt

Thuong mpi vir dich vp

4 Ngdnh nghi kinh doanh

Theo Gi6y chring nh4n ddng kf kinh doanh, c6c nginh nghA kinh doanh cira C6ng ty chir ye u:

l-l l(inh doanh, sin xu6t ph6n bon vd hop ch6t Ni to;

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il Vpn tii hdng hoa bing duorrg bQ, duong thtiy n6i cfla vi c6c hoat c1Qng dich vu h6 tro khirc c(r

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- Chi nh6nh C6ng ty CP PhAn bon vir Hoa ch6t DAu khf TAy Nam B0 tai D6ng Thap

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cHUAN MUc vA cHE DQ r<n ToAN An oqxc

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lv cAc cHiNH sAcn KE roAN Ap DUNG

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dlch co tinh ch6t mua - b6n;

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kh6ng c6 tu c6ch ph6p nh6n hach to6n phu thuQc;

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tfnh d6 hodn thdnh sin phAm vd chi phf u6c tfnh cAn thitit cho vi6c ti6tr thu hdng t6n l<ho.

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hinh thdnh do diu tu xdy dgng co b6n theo phrrong thirc giao thAu hodc tp x6y dlrng vi san xuat

nguy6n gi6,ld gi6 quytit to6n c6ng trinh xdy dpng theo Quy ch6 quin lf dAu tu vi) x0,v'cllrng hien

hinh, c6c chi phi kh6c c6 li6n quan truc ti6p vd l0 phf tru'o'c ba (n6u co) Trrro'ng hop clrL tin ci5

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cOxc rv cO puAN pnAx BoN vA HoA cuAr nAu xnf rAv NAM BQ

Qui 3 ndm 2016

GnA ni|n biing dilng ViQt Nam (WD), ngoqi tr* tru'dng lep cd ghi chti biing d1ng tiin khac)

dugc ghi nhan theo gi5 t4m tfnh tr6n co sd chi phf thpc t6 Aa bo ra c16 co ducrc tdi sarr co dinh

Nguydn gi6 tam tfnh sE dugc cli6u chinh theo gi6 quy6t to6n duo c ph6 duyQt.

"Ari'rt,

Tdi sin c6 tllnh hiru hinh dugc khdu hao theo phuo-ng ph6p dub'rrg thang dpa trOn tho'i gian

hiru dgng u6'c tinh, cu th6 nhu sau:

Nim

Nhh cira, v4t ki6n trfc

M6y rnoc thi6t bi

Phuong tiQn v4n tii

J

C6c khoin ldi, 15 ph6t sinh khi thanh ly,bdntii sin li ch6nh l6ch gilra thu rrli4p tir thanh ly vi

gi6 tri cdn l4i cua tdi s6n vd dugc ghi nhan vdo b5o c6o k6t qua ho4t ctQng kinh cloanh.

-TAi sin c5 dinh vd hinh vir hh6u hao

Tdi s6n cO ainn ,O nlnn phin 6rrh gi6 tri quy6n sfr clprrg cl6t cira kho D6ng Th6p vi 'foa nhi Vz'rn

phong tai s6 151/18 dudng TrAn Hoing Na, phud'ng Hung Lo i,.qu6n Nirrh l(idu, tlrinlr pho Cin

Tho, duo c trinh bdy theo nguy6n gi6 tru gi6 tri hao mdn lu! ke, tuy nhi6n Cong t), khong triclr

kh6u hao d6i v6i quy6n sil dpng d6t vd tho'i h4n.

b) Nguy6n tic kti to6n b6t dQng sin dAu tu

n6t dgng sin clAu tu bao gOm quy6n sir dUng d6t va nhd c[ra, vat kitin trfrc clo Corrg ly ninr giii'

nh[m mgc dfch thu Io i tu viQc cho thu6 holc chd' tdng giir drro-c trinh biy 1;l.o ngur5,[11 gi6 trir giir

tri hao mon lfiy kti Nguy6n gi6 cta b6t dQng s6n ilAu tu'duo c rnua bao g6nr gi6 nrLra vir cic chi piri

li6n quan trpc titip nhu phf clich vu tu v6n vC tuAt ph6p li6n quan, thr,r6 truoc ba vd chi phf giao clich

li6n quan kh6c.

B6t dQng sin dAu tu dugc trfch khSu hao theo phuo'ng ph6p clu'o'ng

dyrrg u6'c tinh ld 10 ndm C6ng fy kh6ng tr[ch kh6u hao d6i vo'i b6t

dgng cl6t v6 thoi h4n.

Nguyln tcic ki tottn chi phi trd trudc

C6c kho6n chi phi tri tru6'c phin 6nh c6c chi phi thuc t6 dd ph6t sinh nhung co li6n rlrran cl0rr li0t qtrri

ho4t clQng sin xu6t kinh doanh cfta nhi6u kj, k6 to6n vi dugc ph6n b6 dAn vdo chi phi sirn xutt kinh

doanh theo phuorrg ph6p duong thing J

Nguyln tiic kd tuttn nq phdi trd

Nq ph6i tri duo'c ph6n lo4i ld ph6i tri nguo'i b6n, phii tr6 n6i b6, ph6i tra kh6c theo ngu1,€n t6c:

a) Phii tr6 ngud'i b6n g6rn c6c khoin ph6i trA mang tinh ch6t thu'ong mai ph6t sintr tir giao cliclr

mua hhng hoa, dich vu, tdi sin vir ngud'i b6n (ld do'n vi dQc lap v6'i nguo'i rnua, gorl ci c6c khorin

phii tr6 giffa c6ng ty mg vir cdng ty con, c6ng ty li6n doanh, li6n ktit)

b) Phai tr6 nQi bQ g6m c6c khoin ph6i trA gifr'a dcrn vl c6p tr6n vd tlon v! cAp du6i rruc thu6c I<hons

c6 tu c6ch ph6p nhdn hpch to6n phu thuQc;

c) Ph6i tri kh6c g6m c6c kho6n phii tr6 kh6ng co tinh thuo'rrg mai, kh6ng li€n qLran ctOn giao tliclr

mua, b6n, cung c6p hdng h6a dich vu

Nq phii tri duo c theo d6i chi ti6t theo tilng il6i tuo-ng, theo kj, han tra, l<! han con lai va theo tirng

nQi dung ph6i tri.

Ngtry€n tiic ghi tthQn chi phf phoi trfi

Chi phf phii tri dugc ghi nh4n dpa tr6n c6c u6'c tinh ho-p lli vd tin c4y v6 s6 tien phAi rrt clro circ

hdng h6a, dich vp sri'dpng trong kj,

Nguy1n tiic ghi nhQn vifn chfi sO hiru

ghi nh6n theo s6 chOnh lQch giira giri thgc t6 da ph6t hdntr vd nrenh gi6 c6 pnie1."C6 phi6, qu!,

6

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thing clpa trOn thd'i giarr hiru dQng sin clau tu' li quv0n sri

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13.

rONc coxc rv pnAN BoN vn noA cnAr DAIJ rni

coxc ry co pHAN pnAN BoN vA HoA csAr nAu rcri rAv NAM llo

Qrti 3 rtltn 2016

One ni|n bang ding ViQt Nam (VND), ngoqi tr* trwd'ng h.op cd ghi chti bang ddng tiin khdcl

10.

kho6n ghi gi6m v6n chri s6'hfr'u.

Nguyln tiic vd phwong phttp ghi nh\n cloanh thu

Doanh thu b6n hing vd cung c6p dich vU th6 hi6n tr6n B6o c6o ktlt quA ho.3t cl6ng kinh cJoarrlr cluo'c

ghi nhpn theo quy dinh tpi chuAn mpc k6 to6n s,5 14 ctactrtS ctQ k6 toSn ViOt Nanr.

Doanh thu hopt dQng tiri chfnh tu lai ti6n giri cluo c ghi rrhQn tr6n co so'd6n tich, xdc clinh clua trcn

s6 du c6c tdi khoin ti6n grii vd l6i su6t 6p dpng.

Nguyin tiic kd tudn cttc kltodn gidm tril Doonh tltu

C6c kho6n gi6m trlr doanh thu bao giirn chitit kh6u thtrong mai, gi6m gi6 hdng birn vi) hing b6n bi

tr6 l4i

pOi vO'i c6c hdng hoa, dlch vu dd ti6u thg tir cdc kj, tru6'c, d6n kj, sau phrii giarn giir, pliai clii6t

kh6u thuo'ng m4i, bi tri lpi nhung ph6t sinh trudc thd'i di6rn ph6t hdnh 86o cdo tdi chinh sE duoc

ghi nh4n ld khoin gi6rn doanh thu tr6n 86o c6o tdi chfnh cua k1) larp b6o cao (ki truo'c).

Nguyhn tic k0 todn gid viln hdng bttn

Gi6 v6n hdng b6n ph6n 6nh tri gi6 v6n cira s6n ph6m, hdng hoa, dlch vr,r, bit tl6ng sirn diu tri; giri

thinh sin xu6t cira sin phAm x6y lap (AOi vO'i doanh nghiQp x6y l6p) b6n trong l<y va c6c chi phi

Ii6n quan d6n ho4t dQng kinh doanh b6t dQng sin dAu trr nhu: Chi phf kh6u hao; chi phf su'a chD'a;

chi phf nghiQp vq cho thu€ BDS dAu tu theo phuo'ng thri'c cho thu6 ho4t clQng (trtro'ng htrp phrit sinlr

kh6ng lo'n); chi phf nhucrng b6n, thanh lli BDS dAu tu

Khoin dg'phong gi6rn gi6 hdng t6n kho dugc tinh viro gi6 v6n hdng b6n tren co so so lugrrg hiirg

t6n kho vi phAn ch6nh lQch gifr'a gi6 tri thuAn co thti thg'c hi6n clrroc nh6 hon giir goc hiirg r(rir i<lio

Khi x6c dinh kh6i luo ng hdng t6n kho b! gi6m gi6 cAn phii trich lflp clr1' phorrg, pliai loli trir klroi

lugng hdng t6n kho qa ky dugc hqp d6ng ti6u thu (co gi6 tri thuAn co th6 thlrc hi0rr duq'c l<.hong

th6p ho'n gi6tri ghi s6) nhrmg chua chuy6n giao cho kh6ch hhng n6u c6 b[ng clr[rrrg chic cir.lrr i,,,,

viQc kh6ch hdng sE kh6ng tt b6 thyc hiQn hqp ct6ng.

Gi6 v6n vir khoin doanh thu do n6 t4o ra phii duo c ghi nh4n clong tho'i tlreo ngu1,0ti tirc phir htrir.

Tuy nhi6n trong mQt sd tru'o'ng ho-p, nguy6n tac phir ho-p co thil xullg dQt voi ngu1,6n tric than rrr)1irl

thi phii cdn cti'vdo b6n ch6t vd c6c ChuAn rnuc k6 to6n d6 phin 6nh giao d!ch rn0t cdch trtrng rhtrc.

hqp ly

Nguyln dtc kd tutin chi plti bttn hdng, chi phi qudn ljt dounh nghiQp.

Chi phi b6n hing phin 6nh cic chi phi thgc t6 ph6t sinh trong qu6 trinh ban san phirn hing hoti.

c\rng c6p dlch vu, bao gdm c6c chi phf chio hdng, gioi thi6u sin ph6m, quirng c6o sirn phA,rr, hoa

h6ng b6n hdng, chi phi bio hdnh sin phArn, hdng hoil (tru lroat ttQng xey lirp), chi phf biro cluirrr,

dong g6i, vpn chuy6n,

Cli phf qu6n ly doanh nghiQp phin i.nh c6c chi phi qu6n ly clrung cfra doanh nghi0p 96nr ciic chi piri

v6.luo'ng nhdn vi6n bQ pha.n quin lli doanh nghiQp (ti6n luong, tidn c6ng, cic l<hoan phir cap ): bici

hi6m xd hQi, b6o hi6m 1'16, kinh phi c6ng doin, b6o hi6m th6t nglriQp cr'ra nhin vi6rr quAn l, rloarrlr

nghi6p; chi phl vat liQu vdn phortg, c6ng cu lao dQng, kh6ru hao TSCD dung cho quiin ly cloanlr

nghiQp; ti6n thu6 d6t, thutl m6n bdi; khonn lflp clu phorig phii thu kho cloi; dioli vu ,.,',1.,o n*n,\i (cli6rr,

hnng ).

C6c khoin chi phi b6n hdng, chi phi quAn ly doanh nghiQp kh6ng dugc coi ld c5i phf tirrS tliue

TNDN theo ouv LJ clinh cira Ludt thu6 nhung c6 dAy clfr h6a don chfrng tu vir cld hach to6 p dupg tSco

Che d0 k€ todn thi kh6ng.duo.c ghi gi6m chi phi kti to6n rnd chi cti6u chinh trong.1Lr1,Ot toan rlrrr0

TNDN aC lam tdng s6 thuti TNnN ptrai ngp

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