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roNG cONG rYPHAN B6N vAnoA cnArnAurni - crcp

c6xc rv cO pniN pnAN noN vA n6.l cnAr lAu xrri rAv NAM BQ

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Cong ty Cd phin Ph6n b6n vd H6a chit Diu khi Tdy Nam 86 dLrgc thinh l{p theo Ci6y chfng

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nghi6p hang n6ng ldm thriy hAi sin

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cAc cHiNH sAcHKf ToANAPDUNG

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theo nguyCn t6c:

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dich c6 tinh chAt mua - bitt

t) fnai tfru nQi b0 gdm cic khoan phii thu gita tton vi c6p tr6n vi don vi c6p du6i truc thuQc

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theo ttring qui tlinh hi€n hanh crla BQ Tdi chinh

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Phucrng ph6p tinh gi6 xuAt cta hang t6n kho: Binh qudn gia quy6n

Phucrng ph6p hgch torin hang t6n kho: Ke khai thudng xuyCn.

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tri thuAn c6 th6 thyc hiQn tlugc cria hdng t6n kho

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"hinh, bdt ttQng sdn

tl6u tn :

a) Nguyen tic k6 to6n tii san c6 dinh htu hinh, ui sdn c6 dinh v6 hinh

-Tii sAn c6 alinh hiru hinh vir khdu hao

TAi sin c(5 dinh hiru hinh tlugc trinh biy theo nguyen gie trt gie tri hao mdn liy k6.

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li€n quan trvc ti6p d6n vigc tlua tdi sin vdo tr?ng lhdi sin sang su dung D6i voi t2i san c6 tlinh

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T6NG CONG TY PHAN B6N VA HOA CHAT DAU KHi - CTCP M6U S6: B O9.DN

cONG ry cO PuAN ruAn r6N vi HoA cHAr DAU KHi TAY NAM BQ

Cho kj ki todn lui *& fitc ngAv 3I/03/2015

(Ihi han biing d g viet Ndn (WD, ngoqi tir trtrd g hap c6 thi chi bilin? d6ns ti6n khdc)

rrinit,

"i" ctri phi tnac c6 li6n qian tw" ti6p ua tO phi- tru6c ba (n6u c6)

Trudng hqp du 6n dA

hoan thinh vi <Iua,a," Jao.g li-i qrvai La"

"ir"" ttu_c c ph6 duyQt, nguy6n gif rdi

sdn c6 dinh ttugc ghi nhAn theo gi6 t4m tinlr tr€n co sd chi phi thpc t6 dd bo ra dc c0 dugc tar san co ornn

NguyJn gi6 tam tinh sg <luo c <liAu chinh theo gi6 quy6t toen ilu-o' c phC duyCt'

Tii san c5 dinh hiru hinh tluo c kh6u hao theo phuong phrip ttuong thang dya tr6n thoi gian

htu dung u6c tinh, cg th6 nhu sau:

Nhi crla, vit ki6n tric

Phuong tiQn vfn tai

Thii5t bi vln phdng

Nin

6-10

o

c6c khoan lei, l5 ph6t sinh khi thanh ly, b6n tii san li ch6nh lQch gita thu nhip tir thanh l! vd

gi6 tri cdn l4i cria lai san vA <lugc ghi nhin vdo b6o c6o k6t qui hoat tlQng kinh doanh'

-Tiri sin c5 rlinh v6 hinh vir kh6u hao

rai

"en- "6 ainn uo ni*, pt* rinh giri tri quy6n sri dung dit cria k}o D6ng Th6p vd Tda nhir van

phdng tai t6't5tlt8 ttuong Tr6n Hoing Na, phuong Hung Lqi quan Ninh Ki€u' thdnh pho Lan

ilr, ?ts" trinh bdy theo -nguy6n- giri trir gi6 tri hao mdn lu! k6, tuy nhi6n C6ng ty kh6ng trich

kh6u hao <t5i v6i quyAn srl dgng tlAt v6 thoi han.

b) Nguy6n tic k6 to6.n bAt tlQng san diu tu

B6t tlong san diu tu bao g6m quydn sri dung d6t vd nhi_ cria, v4t kii5n trric do C6ng ty ndm giii

"ii,o -i-" Ar"f, tt u tqi *"viCc ctro tlue no& ctrtr tang gi6

duo c trinh biy theo nguy6n gi6 trt giti irii"" ;J, ny te Ngr'e,' girl cria bAt dQng san dAu tu rtu c mua bao gdm giri mua vi cric chi

.phi

iii" q""r1.u" irap nhi pni alcrr vu tu uAo ud lo4t phep li6n quan, thuti tru6c b4 vi chi phi giao dlch

li€n quan kh6c

B6t tlQng sin tliu tu tlugc trich kh6u hao theo phuong plT dy99 thing dua tr€n thoi gian hDu

Ju"g u6i tiil le l0 n.m C6ng ty kh6ng trich kh6u hao di5i voi b6t tlqne sin d6u tu ld quy6n s.i

dung dat v6 thdi hen.

NguyAn ilic ki adn chi Ph[ trd trc6c

CrlLc khoan chi phi tre tru6c phan rfurh cric chi phi thgc t6 da ph61 sinh nhmg c6 li€n quan tl6n ktit quri

ho4r rlQng sin iu6t kinh doanh cua nhi€u lcj kii to6n vir duoc phdn b6 ddn vdo chi phi sdn xuat krnh

doanh theo phuong ph6p tluong thnng.

Nguy1n tiic kd odn nq phdi trd

Nqphiitrddugcphinlopildphiitringudib6n,pheitrAnoib0,pheitrakhec-theo-nguycn.tac:

"id# t a nguoi'brin gdm cric khoan plai tta r-g tinh ch6t thucrng m.i ph6t sinh tir

giao,dich mua hi,ng trOi aicn uu, tai .- vi nguoi brin (ld don vi ttQc ldp voi nguoi mua' gom ca c6c khodn

phdi tri gfia c6ng ty m9 vi c6ng ty con, c6ng ty li6n doanh li6n kdt) ,

b) phai fta noi b0 gdm c6c k}odn phdi tni giila don v! cip tr€n v,t don vl cap duor truc thuoc Knong

c6 ru c6ch ph6p nhin hach toriLn phu thu9c:

.i piaira'r.rt]'" g6 cic khoen^phei tri kh6ng c6 tinh thuong m4i, kh6ng li6n quan d6n giao dich

mua, b6n, cung c6p hang h6a dich vu

Nq phai tra Au;c theo dOi chi titit theo fimg d5i tuqng, theo k3' h4n trd, k1, h4n cdn lai vA theo ttng

nQi dung phii tri.

NguyAn tic ghi nhQn chi Phi Phdi trd

Chi phi phni tri tlugc ghi nh6n dVa tr6n c6c u6c tinh hgp lj vi tin cfly ve s5 tiCn phii tr6 cho cdc

hang h6a, dich vu srl dpng trong k!.

gC 2.

c(

Ci

ir

;Hi

TI E

Bdn thuyiit minh nqy ld m6t b6 phdn kh6ng thii tdch rdi vd duqc ilgc citng v1i cdc b6o cdo tdi chinh dinh kim.

rdNG CONG TY PHAN BON vA noA cnAr nAu rcri- crcp

c6xc rv cO pnArc pnAx n6x vA n6.l cnAr nAu rcri rAv Nlu ng

Cho kj, ki todn Qui *6t tttftc ngdy 31/Bn0I5

(Thi hiCn b1,ng dl,nc Viet Nan (VND), nSoqi tri trudng hW c6 ghi chi bAng ding iA khAc)

MAu sii: B 09-DN

10.

11.

12.

9 Ngayhn dc ghi nhsn v6n chrt sd htu

V6n tliu ru cria chi sd hfu tlugc ghi n]rin theo s6 thgc g6p crja chi so hiru Thqng du v6n tlugc

ghi nhan theo sdr ch6nh lech gira.gi6 tluc t6 da phit hdnh vd mfnh-giri t"^phill

,99 phi6u qu!

ioq" gl,i nhdn theo gi6 tri thUc tii mua vio vd tlugc trinh biy tr6n Bing cdn tl6i kd toen ld m6t

khoin ghi giim v6n chri sd hau

NguyAn tiic vd phmng phtip ghi nhQn doanh thu

Doanh thu brin hdng vd cung cip dich vp thA hign tr€n 86o.cii.o k6t qud ho4t dQng kinh doanh ducv c

ghi nh{n theo quy ainn tai cnuan muc k6 toriLn s6 14 cia ch6 tlo ke toen ViCt Nam'

boann thu noai d6ng tei chinh tu lairidn gui dugc ghi nhin t€n co sd d6n tich xric dinh dua n€n

s5 du cric tii khoin tidn gni vi lai suAt ap dunS'

NguyAn tdc kd todn cdc khodn gi'rtm th Doanh lha

C6c khoan giem tru doanh thu bao g6m chii5t kh6u thuong m.i, giim gi6 hdng brin vd hdng b6n bi

trA l4i

D6i v<ri cric hing h6a, dich w ttd ti6u thg tir cic 1cj, trudc, tliln kj' sau phii giim gi6,,phii chi6t

khAu thuong mai Ui tra lai nhrmg ph6t sinh tru6c thdi ttiiim phit hinh 86o cio tdi chinh s€ tlugc

ghi nhfn li khoin giim doanh thu tr€n 86o c6o tdi chinh cria kj' l{p bno c6o (kj' tru6c)'

Nguy1n tdc kd ntin gid vdn hdng bdn

Gi6 v6n hans briLn phan enh tri gie v6n cia sdn ptrim hang h6a dich vg bit ttQng srin diu tu: gid

thanh si,n xu} cia san phfun xay lip (d6i v6i doanh nghigp x6y lip) b6n trong kj,vd cric chi phi

li€n quan d6n ho4t ttQng kinh doanh b6r tlQng san tliu tu nhu: Chi phi khriu hao: chi phi sua.chria:

chi piri nghiQp v* cho th'C gOS diu tu theo phuong thr?c cho thu€ ho4t ttQng (truong hqp phAt sinh

kh6ng lcm); chi phi nhugng b6n, thanh lf BDS tIAu tu

Giri v6n vd khoan doanh thu do n6 t4o ra phii du.c ghi nhin tl6ng thoi theo nguy€n t6c phir hqp.

Tuy nhi€n trong mQt s6 truong hqp, nguydn tic phi hgp c6 th6 xung tlQt v6i nguy€n tdc th{n trgng

thi phni cnn cri vio ban ch6t vi cic Ctiudn mpc k6 torin d6 phin 6nh giao dich mot cach trung thuc,

hqp ly

13 Nguy1n tiic kd ndn chi phi bdn hdng, chi phi qudn Ii' doanh nghiQp' , .

Cil 'otri Uan hane phdn rintr cric chi phi thgc tti ph6t sinh trong qu6 trinh brin sd.n phdm hirng ho:i

.""JlAp Oi"frlr.'Ur" gar c6c chi itri chio hang gi6i thifu san phim qudng ciio sdn phim hoa

6dni Urin nang, ftri pliUao hndr snn phim, hdng hori (trt hoat tlQng xiy lap) chi phi brio qudn,

tl6ng g6i, vfln chuY6n,

Chi-pii quan lf doanh nghiQp phan anh c6c chi phi quan l1/ chung cua doanh nghigp g6m c6c chi phi

vd luone'nhan-vi6n b0 pliin quan t1i doanh nghifp (tidn tuorg ti6n c6ng cic khoin ph' cip ); bio

ni6m xa:n6i, bao hiCm y t6, [int piri

"Ong doan bdo hi6m thit nghi$p cLia nhdn vi6n qu:in lli doanh

nehi€p; chi phi vit liQu vdn phdng, c6ng cq lao dQng, khAu hao TSCD ding cho quan l! doanh

nif,iiir; tiAn inue aAt, ttruti mOn bei; khoan l6p dU phdng phni thu k{r6 tldi; dich vu mua ngodi (tliQn,

niOc, dien thoel, ta:<, bio hi6m tii sin, chiy n6 ); chi phi beng ti6n kh6c (tiiip k{r6ch, hQi nghi khrich

hang ')

Cac ruroan chi phi b6n hang, chi phi qurin lj doanh nghiQp khdng tlugc coi li chi phi tinh thu€

TNDN theo quy dinl

"uu Lu{t thu6 nhung c6 tldy thi h6a tlon chimg tir vi tl6 hach toin tlitng theo

)!

)N(

)P

rOl ID

rlit

:

Khod.Ln du phdne situn ei6 hang tdn kho tlugc tinh vdo gi6 viin hing b6n trdn co sd s6 lugng hdng

r6n kho vi phin-Jenn igcn giri gi6 tr! thuin c6 th6 thqc hiQn tlugc nh6 h<rn gi6 g6c hdng t6n kho

iiiti -a" ai'ir, p'ai rrq"; haig,6i khobi ginm gie cin phei trich l{p ds phdng phii lo4i rru.k}6i

luone hi,ng t6n kho da ki duqc hqp tl6ng ti6u thu (c6 gi6 tri thudn c6 thd thqc hi€n tlugc khong

thiplon g]a 1'i etri 16) nhung chua chuy6n giao cho khrich hing ndu c6 bdng chtrng chdc chdn v€

viQc kh6ch hdng s6 k-h6ng tu b6 thuc hiQn hqp tl6ng

n* thuydt ninh ,oy Id n,t b0 phdn kh ng thii tdch rdi vd ituqc dqc cing vdi cdc bdo cdo tdi chinh dinh kdm.

rONG cONG TY PHAN BON vA noA cnAr niu rcri - crcp

cONc rv cO pni,x pnAx n6x v.A, nol cnAr n,i.u xni rAv xmn nq

Cho kj' kd bdn gui kit tttftc ngdy 31/03/201s

Oni hien ting ding liet Nan gNDt ngoqi tri tfl.dng hqp cd ght chi bing ding tiin khtict

di6u chinh trong quYiit torin thu6 TNDN d6 ldm tnng s6 thuii TNDN phni nQp

Nguy1n tiic vd phrong phtip ghi nhfin chi phi thui tnu nnqp doanh nghiQp hipn hdnh, chi phi

thui thu nhQp doanh nghiQp hoiin IgL

chi phi thuii TNDN hiQn hanh dugc x6c <linh tr6n co sd thu nhdp chiu thu6 vd thu6 su6t thu€

TNDN trons nim hi€n hinh

Chi phi thuE TNDN holn lqi tlugc xric ttlnh s6n co sd s6 ch€nh lCch t?m thoi dugc klriu trir s6

chOnir l0ch tam thdi chiu thuii vd thuii su6t thu6 TNON

TIIONG TIN 86 ST]NG CHO CAC KHOAN MVC TRiNH BAY TRONG BANG CAN D6I

xfroAl

Tiin

Khodn muc

TiAn m{t

Ti6n gr?i ngdn hdng kh6ng kj h4n

Ti6n dang chuy6n

c0ng

(a) Chi tii, sii du fiAn gvi ngdn hang kh6ng O hqn tqi 31/03/20I 5 nht sau:

3I -03-r 5

M6u s6: B 09-DN

or -01-1 5

V

I.

186.174.305 78.2o2.rrs.243 (a)

o

79.633.124 7.7rr.191.O23

o

Ngdn hdng

- NH Sacombank - CN CAn ThcY, TG

- NH TMCP Li€n Vi€t - CN Cdn ThcY

- NH C6ng thuong VN - CN Cin Tho, DT TG

c0''g

Phdi tha cfia khdch hdng

56 tien

6.O58.217.O13

6.878.220.642

5.265.677 .544

ra.202.Lr5.243

31-03-r 5 0I-01-t 5

=

'2

,T

]A

.U

Khodn muc

a) Phii thu cria kh6ch hing ngdn han

Doanh nghiQp Tu nhdn Tu Long

Doanh nghiPp Tu nhSn Kim Hoang

Doanh nghiQp Tu nhin Tudng Dung

Doanh nghiQp Tu nhdn Thu Dung

Doanh nghiQp Tu nhdn Trdn thi Ngoan

Doanh nghiQp Tu nhln Hung ThSnh

C6ng ty TNHH Thuong m4i Nguy6n Khoa

C6c kh6ch hing kh6c

b)Phii thu crla khich hdng ddi h4n

c) Phii thu cria khich hang li c6c b6n li6n

ouan

i6ng C6ng ty PhAn b6n vd H6a ch6t DAu Khi

- CTCP

C6c khrich hang li c6 d6ng

106.619.658.349 8.394.080.000 21.042.699.693 6.065.770.833 8.706.785.667 14.268.620.976 13.688.000.539 10.285.034.862 24.168.665.779

1.331.907.129 73.690.950.244

75.4s6.432.534 7.459.499.625 25.483.27 t.253 8.144.052.499

9.3 13.083.500 9.062.924.000

|.104.94r.498 5.513.832.481 9.374.827.678

3 s24.827 .678

s 1.899.181.23 l

Bdn thuydt minh nqy Id mAt b0 ph,6n khing thii tdch rdi vd afuqc dpc cimg vdi cdc bdo cdo tiri chinh dinh kin

rONG cONG TY pnAl n6N vl noA cnAr nAu rrri - crcp MAu s6: B 09-DN

c6xc rv c6 pnAx pnAx n6x vA g6l cnAr nAu rcri rAv x'l'vr ng

Cho kj' kd odn Qui kit thfic ngdv 31/03/201s

[hd hfin bins dinc viet Nan (ND), goqi tri tnrd g hW c6 ghi chi bing ding tiin khdc)

3 Phdi thu khtic

Khodn rutc

chih0

T4m img

Phii thu khoin kh6c

b) Dni han

cOng

4 Hdng tin kho

Khodn m4c

Phii thu vd |ai tidn gr?i 60.888.889 1ao'761'll2

96.144.00O

st8.289.640

29.403.673

69.900.000 15.000.000

31-03-15 cie g& Dyphdng

01 -01 -1 5 Giri g6c Dg phdng C6ng cy dgng cu

75.715.930.702 Hdng h6a

c0ng

91.426.810.29s

- Gi6 tli hdng t6n kho rl dgng, k6m, mAt phim ch6t kh6ng c6 khi ning ti6u thu t4i thdi diCm

cu6i kV: kh6ne c6

- cie ri-ghi 16

",iu 1*g tdn kho ding d6 th6 c6Ap, cdm cO aam bio cic khoin ng phai tre t?i thoi ili€m cu6i kj: kh6ng c6

- Lj do din d6n niec t i"n lap tn6 ho[c hoin nhip dq phdng giem gi6 hang t6n kho: kh6ng c6'

5 Tdng giim tdi sAn cd itinh hftu hinh

vdt kii5n truc vQn tai quan lY

T4ingdy ol/o1/2o15 25.815.691.083 4.130.301.818 2.624.824.136 32.s70.817.037

Tqinedy 31/03/2O15 25.815.691.083 4.130.301.818 2.624.824.136 32.s7O.817.037

GIA TRI HAO MdN Li]YKf'

T4i ngay 01/01/2015 6.834.125.284 r.741.789.930 1.706.135.070 10.282.OsO.284

KMu hao trong lc) 926.785.957 169.671.965 96-192.982 1.192 650'904

T4ingdy 3r/O3/2O15 7.760.91r.241 1.911.461.895 1.802.328.052 11.474'701'188

GIA TRT CON LAI

- ci6 tri cdn lqi cu6i lcj cia TSCD hfiu hinh dirng tt6 th6 chip, cim c6 da- bao khoin vay:

kh6ns c6.

Nguy€n gi6 TSCD cuoi $, aa nr6u hao h6t nhrmg vin cdn su dqng: I .l 88.591.027 d6ng

1.1

Ban thuyilt -irh ndy Id n bA phdn khOng thii tdch rdi vd tfuqc dgc cimg vbi cdc bdo ctio tdi chinh dinh kim.