Bao cao tai chinh Quy 3 2013(1)

Chenh loch ty gia thtic to phat sinh trong kg va chenh h ch ty gia do dinh gia lai sodttcac khoanmuc tien tc tai th?ii diem cucii nam dtidc ket chuyen vao doanh thu hoac chi phi tai chin

MPO"W CONE Ty Cd PHAN BAO Bi NHI$A TAN TON

TAN TM PlAS11C PACKAGING JOIN STOCK COMPANY

LONG TY C6 PHAN BAO Bi NHVA TAN TIEN

Lo 114-5-10-11 Cum 4 Du'ang 13 KCN Tan Binh Quin Tan Phu TP HCM

BANG CAN 061 Kt TOAN

A TAI SAN NGAN HAN (100 = 110+120 + 130+140+150) 100 430,582 ,432,653 508,189 , 671,929

1 Tian va cac khoan twang du'ang tian 110 22,916 , 128,848 39,629 , 339,309

2 Du phong giam gia chirng khoan dau ter ngan han (*) 129 (15,000,000) (198,128, 000)

6 Dui phong cac khoan phai thu kho doi 139 (2,454,964,593) (2,164,604,807)

2 Du' phong giam gia hang ton kho 149

B TAI SAN DAI HAN ( 200=210+220 + 240+250+260) 200 564,280,424,254 160,700 ,161,747

4 Chi phi xay dyrng co' ban d& dang 230 V.07 21,467,492,856 17,312,082,551

4 Du' phong giam gia chirng khoan dau tu' dai han (*) 259

TONG CONG TAI SAN ( 270=100+200) 270 994,862,856,907 668,889 ,833,676

LONG TY CO PHAN BAO BI NHU'A TAN TIEN

Lo 114-5-10-11 Cym 4 Du'ang 13 KCN Tan Binh Quon Tan Phu TP HCM

BANG CAN E)61 Kt T6ANTai ngay 30/09/2013

BAO CAO TAI CHINH ngay 30/09/2013

Dan vi tinh : VND

4 Thu e^ va cac khoan phai tra Nha nu'ac 314 V.10.1 2,851,514,428 4,237,302,728

8 Phai tra theo tin do ke hoach hap dong xay dy'ng 318

9 Cac khoan phai tra phai nop khac 319 V.12 9,138, 591, 955 10,296,351,117

5 Thue thu nhap hOan lai phai tra 335

1 Von dau tu' cua chu s& hiru 411 V.13 149,999,980,000 149,999,980,000

9 QuT khac thuoc von chu s& hu'u 419 V.13

10 Lai nhuan sau thue chu'a phan ph 01i 420 V.13 29,766,784,970 31,907,852, 335

TONG CONG NGU6N VON (440= 300+400 ) 440 994, 862,856,907 668,889 , 833,676

LONG TY CO PHAN BAO Bi NHV'A TAN TIEN BAO CAO TAI CHiNH

L6114-5-10-11 Cym 4 Ou'ang 13 KCN Tan Binh Quan Tan Phu TP HCM ngay 30/09/2013

BANG CAN DOI KE TOAN

LONG TY CO PHAN BAO BI NHVA TAN TIEN

Lo 114-5- 10-11 COm 4 Du' ng 13 KCN Tan Binh Quin Tan Phu TP HCM

BAO CAO LU'U CHUYEN TIEN TE GIU'A CHU KY

Qui 3-Nam 2013

(Theo phu'ang phap trtic tiep)

CHf TIEU

1 LW CHUYEN TIEN THUAN TO HOAT DQNG KINH DOANH

1 Tin thu ban hang , cung c5p dich vu va doanh thu khac

2 Ti6n chi tra cho ngvbi cung cap dich vu va hang h6a

3 Tien chi tra cho ngvdhi lao dgng

4 Ti6n chi tra Iai vay

5 Ti6n chi n$p thu6 thu nhOp doanh nghiep

6 Ti6n thu khac tu' hgat dgng kinh doanh

7 Ti6n chi khac cho hgat dgng kinh doanh

Lu'u chuyen tin thuan tir hgat dgng san xuat kinh doanh

II LU'U CHUYEN TIEN THUAN Ti)' HOAT DQNG DAU TV

1.Ti6n chi d6 mua s3m xay dung TSCO va cac TSDH khac

2 Ti6n thu tv thanh 19 nhvgng ban TSCD va cac tai san dai han khac

3.Tibn chi cho vay , mua cac cong cu ng cua dan vi khac

4 Ti6n thu h6i cho vay , ban Iai cic cbng cu ng cua dan vi khac

5 Ti6n chi d6u tv v6n vao dan vi khac

6 Tien thu h6i v6n ddu tv v6n vao dan vi khac

7 Ti6n thu Iai cho vay , c6 tu'c Igi nhuan dvgc chia

Lu'u chuyen tin thuan tir hgat dgng dau tu'

Ill LU'U CHUYEN TIEN THUAN TI,Y HQAT DONG TAI CHINH

1 Ti6n thu tu' phat hanh c6 phi6u , nhan v6n gbp cua chu so' Wu

2 Tien chi tra v6n gbp cho chi s& hvu , mua Iai c6 phi6u

3 Tien vay ngan han , dai han Mon dvgc

4 Ti6n chi tra ng g6c vay

6 C6 *c , Igi nhuln di tra cho chu s& hvu

Lu'u chuyen tin thuan tu' h9at dgng tai chinh

LI.YU CHUYEN TIEN THUAN TRONG KY (20+30+40)

TIEN VA T1I NG DLFOING TIEN TON DAU KY

Anh hvang cua thay d6i ty' gia h61 doai qui d6i ngoai tO

TIEN VA TIYCYNG DI.YCrNG TIEN TON 0001 KY (50+60+61)

LAP BIEU

cr^,, vl- , n

Ma s6

21 22

232425

27

30

61 70

0 0

299,999,999

0 0 (331,141, 444,962) (2,466 , 516,000) 12,026 , 708,982 2,288,765,000 2,280,572,128 8,681,234.506 (401,907, 921,693) (47,229,245,189)

0 0 0 0 354,856,597,023 12.400,000,000 (26,000 , 000,000) (7,000 , 000,000) (15,008 ,627,650) (14,975 , 393,000) 313,847 , 969,373 (9,575,393,000) (16,713 , 210,461) (91,404 , 904,924) 39,629 , 339,309 116,004 , 899,012

22,916 , 128,848 24,599,994,088

Ngay 10/10/2013

Tbng Giam d6c

CEng ty Co Phan Bao Bi Nht$a Tan Tien Bao cao tai chinhLoll 4-5-10-11 Cum 4 Dtr ng 13 KCN Tan Binh - Q.Tan Phu-TP HCM ngay 30/09/2013

Thuyet minh bao cao tai chinh

(Thu)ei mink Bun (ao tc^i chinh nci) p/uIi dune do c kern vdi

Bun cCin tut chinh )

1 Doc diem hoat doing cua doanh nghiep

1 Hinh Mite sd hits, von

Cong ty Cot Phan Bao BI Nhtia Tan Tian IA Doanh nghiip Nha ntidc dttdc chuyen tanh Cong ty

co phan theo Quyet dinh so 90/2004/QD-BCN ngay 13 thong 09 nAm 2004 cua Bo Ttidng Bo ClingNghiep

Giay chtng nhan dang ky kinh doanh s0-'4103002999 do Sd Ke- hoach va Dau tti Thanh pho Ho

Chi Minh cap ngay 28 thong 12 nam 2004 Giay chting nhan dang ky kinh doanh thay doi tan tht 6

ngay 16 thong 11 nam 2011.

Tru sd cua cong ty dot tai: Lo II 4-5-10-11 Cum 4 Dubmg so 13 KCN Tan Binh, Phubng Tay Thanh Q.Tan Phu - Tp.HCM.

2 Link vtlc kinh doanh : San xuat, thtidng mai, dick vu.

3 Ngd nh nghe kinh doanh:

San xuat va mua ban son pham bao bi Mua ban vat tit, nguyen lie u, thiet bi phu tung, khuon in

6ng doing phuc vu son xuat.

Kinh doanh hat dung son

11 Ky kC'toan, ddn vi tin to stf dung trong ketoan

1 Ky ke town

Ky ke toan cua Cling ty hit dau tut ngay 01/01 vii kct thuc vao ngay 31/12 hang nam

2 Ddn v i tien to st dung trong ketoan

Don vi lien to siY dung trong ghi chep ke toan la Dong Vitt Nam (VND)

III ChuOOn mtfc va Che do ke toan ap dung

1 Che do ke toxin op dung

Cong ty ip dung the do ke toan Vii-t Nam ban hanh theo Quyet dinh so 15/2006/QD-BTC ngay

20/03/2006 cua Bo tnudng Bo Tai chinh ban hanh va cac van ban stla d6i , bo sung, hung don thtic

hien kern theo

2 Tuyen bo ve viec tudn thu Chudn m(ic ke toxin vii Che di ke toxin

Cong ty da ap dung cac chuan mtic ke toan Viot Nam va cac van ban htidng don chuan mtic doNha midc da ban hanh Cac bao cao tai chinh dtidc lap va trinh bay theo dung mqi quy dinh cuatiring chuan mite, thong tti htidng don thtic hien chuan mite va the do ke toan hiin hanh dang apdung

3 Hinh thdc so ke todn d p dung

CEng ty ap dung hinh tht?c sci ke toan: Nhat ky chttng tU

4 Ap dung hu'xrng din kx% 16an mo'i

Ngay 06 thong 1 I nam 2009 , 136 Tai Chinh da ban hanh Thong to 210/2009/"IT-BTC huomg don apdung Chuan mire ke to an quoc to ve trinh bay bao cao tai chinh va thuyet minh thong tin cong cu tai

Cling ty Co Phan Bao III Nhtia Tan Tien Bao cao tai chinh

boll 4-5-10-11 Cum 4 During 13 KCN 'fan Binh - Q.Tan Phu-T11 HCM ngay 30/09/2013chinh Vic dp dung Thong to 210 se yeu can trinh bay cac thong tin cling nhu inh hhong cita vigctri.nh bay nay doi vori cac cong cu tai chinh nhat dinh trong bao cao tai chinh doanh nghigp Thong tonay se co hi^u lire cho nam tai chinh ket thic vao ngay hoc sau ngay 31 thing 12 nam 201 1 Cong ty

ip dung Thong to 210 va trinh bay thuyet minh bo sung ve viec ap dung trong bao cao tai chinh chonam tai chinh ket thitc ngay 31 thing 12 nam 2013

Ngay 25/4/2013 Bo Tai Chinh di ban harsh Thong to 45/2013/1T-BTC hhong dinthe do quan ly , sit

dung va trich khau hao tai sin co dinh Thong to naycb hisu Itrc thi hinh ke tir ngay 10/06/2013 va 9pdung tir nam tai chinh nam 2013

IV Cac chinh sach ke toan ap dung

1 Nguyen tdc xac dinh cac khod n tien vii toting dtmng Lien

Cac nghi^p vu kinh to phat sinh hang ngoai to dttdc quy doi ra doing Viirt Nam theo ty gia giaodich thttc to tai th?ti diem phat sinh nghi^p vu Tai th?si diem cuoi nam cac khoan muc tin t^ co

goc ngoai to dtidc quy dui theo ty gia binh quan lien ngan hang do Ngan hang Nha nuidc Vi4t Nam

Ong bci vao ngay ket thdc nien dp ke town

Chenh loch ty gia thtic to phat sinh trong kg va chenh h ch ty gia do dinh gia lai sodttcac khoanmuc tien tc tai th?ii diem cucii nam dtidc ket chuyen vao doanh thu hoac chi phi tai chinh trongnam tai chinh

Cac khoan dau ttt ngan han khing qua 3 thing co khi nang chuyen dcii do ding thanh tin vakh6ng cci nhieu rtii to trong chuyen doi thanh tin ke' tO ngay mua khoan dau ttt da tai thc1i diemhao CaO

2 Nguyen dc dinh gid hang ton kho

Hang ton kho dace tinh theo gia gcic Gia g(-)'C hang ton kho hao gom chi phi mua, chi phi the Bien

va cac chi phi lien quan trtic tiep khac phat sinh de co duidc hang ton kho d dia diem va trang thaihien tai

Gia tri hang ton kho cuoi kg dttdc xac dinh theo phtidng phap binh quan gia quyen

Cong ty ap dung phtidng phap ke khai thi!ing xuyen de hach toan hang ton kho

Dpi phong giim gia hang ton kho dtidc la p vao thdi diem cucii nam va so chenh loch giita gia goccua hang toin kho On han gia tri thuan cci the thiic hien dude ctia chung

3 Nguyen lac ghi nhan vii khau hao tai sin co dinh

Tai sin cci dinh hitu h1nh, tai sin co dinh vo hinh dttdc ghi nhan theo gia goc Trong qua trinh sitdung, tai sin cci dinh hiru hinh, tai sin co dinh vo hinh dude ghi nhan theo nguyen gia, hao monlug ke va gia tri cOn lai

Khau hao dtidc [rich theo phtidng phap du' ng thing Th?ii gian khau hao dtidc tide tinh nhti sau:

- Gia tri quyen sd' dung dat dttitc khau hao theo th? fi gian thug den thing 06/2049

4 Nguyen tdc ghi nhan car khodn dau tu'tai chinh

Cac khodn ddu tit chung khoan tai th(Ji diem hao cdo, new

-CO th?fi han thu hoii hoac dao han khong qua 3 thing ke tO ngay mua khoan dau tti do dtidc coi latuidng dtidng ti cn

CEng ty Co Phan Rao Bi Nhtia Tan Tien Rio cio tai chinh

loll 4-5-10-I 1 Cum 4 Duong 13 KCN Tan Binh - Q.Tan Phu-TP HCM ngay 30/09/2013

- Co thc'ti han thu hoi von diidi 1 nam hoac trong 1 chu ky kinh doanh dttdc phan loai la tai sin

ngdn han

- Co thai han thu hoi von tren 1 nAm hoc hdn I chu ky kinh doanh dtidc phan loai la tai san dai

han

Dtt phong giam gia dau tti dticic lap vao thai diem cuoi nam la so chenh tech gig gia goc cua cac

khoin dau Id dtidc hach loan tren so ke loan Idn hdn gia In thi trtidng ctia chdng tai thai diem lapdtt phong

5.Nguyen tac ghi nhan vii phan bo chi phi trd trrlhc

Cac loaf chi phi tri trtit3c neu chi lien quan den nam tai chinh hion tai thi dude ghi nhan vao chi

phi sin xuat kinh doanh trong nam tai chinh Cac chi phi tra tnidc lien quan den nhieu nien do

dude hach loan vao chi phi tra trtit3c dai han de phan ho dan vao ket qua hoat dong kinh doanh

6 Nguyen tdc ghi nhan chi phi phdi trd

Cac khoan chi phi thtic to chtua phat sinh nhting dttdc trich trtidc vao chi phi sin xuat , kinh doanh trong ky de dim hao khi chi phi phat sinh thtic to khong gay dot Bien cho chi phi sin xuat kinh

doanh tren cd sd dim hao nguyen tac phi hdp giga doanh thu vii chi phi Khi cac chi phi do phat

Binh , neu co chenh Itch vdi so da" trich, ke loan tien hanh ghi bo sung hoac ghi gum chi phi ttidng

Ting vdi phan chenh Itch

7 Nguyen tdc ghi nhan von chu sh him

Von dau ttt c6 a chu sd hgu dtitic ghi nhan theo so von thtic gop ctia chti sd hgu

Von khac ctia chu sd hgu dude ghi nhan theo gia tri con lai giga gia tri hdp 1y cda cac tai sin ma

doanh nghicp dtidc cac to cht?c ca nhin khac tang, bieu sau khi trit (-) cac khoin thue phii nop(neu c6) lien quan den cac tai sin dttdc tang, bieu nay va khong bo sung von kinh doanh tiY ketqua hoat dong kinh doanh

Ldi nhuan sau thue chtta phan phoi la s6 ldi nhuan tit cac host dong cua doanh nghi4p sau khi tr

O cac khoin dieu chinh do ap dung hoi to thay doi chinh sach ke loan va dieu chinh heii to sai sot

trong ye-'u cia cac nam tntdc

8 Nguyen lac va phildag phap ghi nhan doanh thu

Doanh thu ban hang

Doanh thu ban hang dtidc ghi nhan khi dong thai thoi man cac dieu kien sau:

- Phan On rtii no va ldi ich gan lien vdi quyen so hgu sin pham hoac hang hod da dude chuyen

giao cho ngtidi mua;

- Cong ty khong con nam gig quyen quin ly hang hod nhtt ngttai so hgu hang hod hoac quyenkiem soar hang hod:

- Doanh thu dttdc xac dinh ttidng doi chac chAn;

- CEng ty da thu dude hoac se thu dude Idi ich kinh to tit giao dich han hang;

- Xac dinh dude chi phi lien quan den giao dich han hang

Doanh thu cung cap d{ch vy

Dtidc ghi nhan khi ket qua cia giao dich do dtidc xac dinh mot cach ding tin cay Tntang hdp vies

cung cap dich lien quan den nhieu ky thi doanh thu dttdc ghi nhan trong ky theo ket qua phan cung viec di hoan thanh vao ngay lap Bang Can doi ke toan caa ky W Ket qua caa giao dich cung cap

dich vu dtitic xac dinh khi [hoa man cac dieu kien sau:

Cling ty C8 Phan Rao Ri Nhtta Tan Tien No cao tai chinhLoll 4-5-10-11 Cum 4 Dtrhmg 13 KCN Tan Binh - Q.Tan Phu-TP HCM ngay 30/09/2013

- Doanh thu dtrdc xac Binh tttdng doi chic chan;

- Co kha nang thu dtidc Idi ich kinh to td giao dich cung cap dich vu do;

- Xac Binh duccc phan cong viec d a hoan thanh vao ngay lap Bang can doi ke toan;

- Xac Binh dtidc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich

vu M

Phan cong viec cung cap dich vu da hOan thanh dttdc xac Binh thco phttdng phap danh gift cong

viec hoan thanh

Doanh thu hoot dgng tai chinh

Doanh thu phat sinh tit tien tai va ciic khoan doanh thu hoat dgng tai chinh khac dtidc ghi nhan khi

thoi man dgng thai hai dieu kien sau:

- Co kha nang thu dtidc Idi ich kinh to t& giao dich do

- Doanh thu dttdc xac Binh ttfdng doi cha(c chan

Ch tt c, Idi nhuan dttdc chia dttdc ghi nhan khi Ong ty dtidc quyen nhan co tic hoac dtidc quyen

nhan ldi nhuan ttY viec gop von.

9 Nguyen tdc vii phrlmtg phdp ghi nhan chi phi tai chinh

Cac khoan chi phi dttdc ghi nhan vao chi phi tai chinh gcim:

- Chi phi hoac cac khoan to lien quan den cac host d6ng dau ttr tai chinh;

- Chi phi cho vay hoac di vay vein;

- Cac khoan to do thay diii ty gia hoi doai ctia cac nghiep vu phat sinh lion quan de-'n ngoai td;

- Dot phOng giam gia dau tttcht?ng khoan

Cac khoan tren dtt(Ic ghi nhan theo tong so phat Binh trong ky, khong bu trit vdi doanh thu hoat

dgng tai chinh

IO.Nguyen lac va phrtdng phdp ghi nhan chi phi thue thu nhap doanh nghiep Wien hank

Chi phi thue thu nhap doanh nghiep hien hanh dttdc xac Binh tron cd sd thu nhap chin thue va

thue-suit thue thu nhap doanh nghiep trong nam hien hanh.

11 Bao cao bi) phan

Bao cao theo bo phan bao gom bo phan then Ianh vtrc kinh doanh hoac bo phan theo khu virc dia ly

BO phan thco lanh vtrc kinh doanh : La mot bC) phan co the phan biet dtrcYc c6a mot doanh nghiep tham gia vao qua trinh san xuat hoac cung cap san pham ,dich vu rieng IC ,mot Whom san pham hoac dich vu lien quan ma bo phan nay chin r6i ro va Igi ich kinh to khac vori cac bo phan kinh doanh khac

LONG Ty CO PHAN BAO BI NHIPA TAN TIN

L6 114-5-10-11 Cam 4 Du'bng 13 KCN Tan Binh Quan Tan PhO TP HCM

V THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG CAN E)61 Krz TOM

BAO CAO TAI CHINH

ngay 30/09/2013

Dan vi tinh VND

1 TIEN VA CAC KHOAN TU'O'NG DU'O'NG TIEN

- Cac khoan tufting dating tien (Tien gth ngan han ditdi 3 thdng) 19,500,000.000 30,939,328,982

CONG : 22,916,128,848 39,629,339,309

2 CAC KHOAN DAU TU ' TAI CHINH NGAN HAN

-Chirng khoan dou t Lr ngan han (*)

-Dv phong giam gia dta ngan han

3 CAC KHOAN PHAI THU NGAN HAN KHAC

-Phai thu khac

4 HANG TON KHO

CONG:

SO CUOI KY SO DAU NAM

367,000,000 954,380,000(15,000,000) (198,128,000)

$0 CI ;O1 KY sO DAU NAM

-Nguyen lieu, vat lieu ton kho 124,737,805,819 190,382,219,311

-Hang hoa ton kho 1,838,339,665

CONG GIA GOC HANG TON KHO 154 , 616,123,319 198,428 , 791,381

-DU' phong giam gia hang ton kho

LONG TY CO PHAN BAO BI NHtfA TAN TIEN

LS 114-5-10-11 Cum 4 Dixorng 13 KCN Tan Binh Quan Tan Phu TP HCM

7- CHI PHI XAY DUNG CCr BAN DcY DANG

+ Chuang trinh nha xuang tai Tien San -BSc Ninh

+ Chuang trinh nha xuang tai KCN Tan Binh-TP HCM

8 Dau tu' d3i h4n khac

Wu to c6 phigu

flau to nhuogng quyan nhAn mat bang lam nha van phong

9- Chi phi tra trtidc dai han

Phan bii cong cu dung cu

10 VAY VA NO' NGAN HAN

Vay ngan han (•)

Na dai han d$n han tra

Trong do :

Vay ngan hang Ban Viet :

' Vay ngan hang TM CP Ngoai Thuang VN

79, 375, 000, 000

26,356,597,023

11 I THUE VA CAC KHOAN PHAI NOP NHA NUO'C

- Thu6 xuat khan , nhap khan

Thue TNDN

Thue thu nhap ca nhan

Thue bao ve mdi truing

2,726,325,540 104,453,688

20, 735,200

167,436,003 3,888,472,525 25,258,200 156,136, 000

12- Chi phi phai tra SO CUOI KY SO DAU NAM

13 CAC KHOAN PHAI TRA PHAI NOP KHAC