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CONG TY TNHH KIEM ToAN

CONC TY CO PUAI NONG SAN
TH(IC PHAM QUANG NGAI

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con td don vi do C6ng ty ki6m so6t Sq kidm sodt tdn t+i khi C6ng B c6 lhn nang tnlc tiep ha)
gianiiilp cli ptr6i cac chinl s6;h tai chinh vd ho;lt dong cita cac c6ng t-v nhin diu tu nhim thu dugc lgi
ich tn c5c hoat done cLia cdng ry niy. Beo ceo tii chi;h cira cong ty coo dugc hgp nIft trong bao c6o
tii chinh hgp nhit tu ngdy Cdngry bft diu ki6m soit d6n ngdv kd1 thirc kidm soit
C6og

I

n

12 hdng nam

ry rp dirng Chii d6 k6 toen Viit Nam, bc heni theo Qu)et dlnh sa' ]5/2006/QD-BTC
zofo]liooo, ffe if,ong chuin mgc Kil torin ViQt Nam vd cac quy dinh va slia d6i, b6 sung c6 licn

4.1 Cd

!
l1

kii to6n dugc l{p vd ghi s6 bing Ddng ViCtNam (VND).

v!

C6ng

t


I

hdng dCt, h:rng c6ng

Chuin mqc vn ch6 dO k5 tonn fp dgng

L

t

t)

nic'

l'r

Nien dO k6 toin, ddn vi tian tC si' d+ng trong k6

t_

t'l

lND

phin ma| Dbng Thinh

Viin diiu lC: 4.000.000.000 ddng, trong d6 C6ng

Hinh thuc k.i toAn: Nhat


t

Ci;

Hoat dOng chinh: Sen xu6t, gia c6ng hdng may m6c, xuit khiu hdng rnay
nghQ phim, hdng n6ng hei sen ch6 bi6n, hing tht c6ng mt nghe.

t-

t
tt

nhi,t: C6ng 4'

198

Sy, TP Queng Ngei, Tinh QuangNgai.

do B0 Tdi chinh ban hdnh.

F

PAn

bi;n t'nh bqr.;n

rrt

I


SC

V6n diiu l9: I .164.633 USD, C6rg iy me cam ktit g6p 100%v6ndi3u1€.

Ni€n

I

ts

siin

chi6m 32,19%.

nr

tr

hAt

Dia chi: Ban Aly KenThong, HuyQn 56 P6n, TiDh Savannakhet, Lio.

Cong

t.
r
L
rt


rH

con rh!r. phdm.

nirn taichrnh kdt rh[c nga] l1 l2l2013 bao g6m C6ng ty m9, mot
C6ng ty con vd loi ich cita c6ng r-!- t+i mot cdng ty li6n kot.

t

rt

lli nlr6c thai' thu hdi khi tsiogas:

861r clio rai chinh dugc hqp nh6t cho

a

t
t

BJo Cio T)I CHiNH HQ'P NHAT
nn,t tai chinh kA thic ng4) 3ll l2/2A13

THUyf,T MINH BAo cAo rAr cHiNu nop lrrAr (ti6p theo)
/Cdc Thuy;t ninh nay td bi phdn hqp thanh fi cAn dloc dac dins thdi fii .nc Balo clto tdi chinh)

t
I
tT


T

Cho

Phrm Xuan Hoa. Thantr ph6 Quring Nedi, Tinh Quang Ngai

L

rrd

Ty c6 pHiN N6NG siN THtl. c PH,{M QL,4.NG NGAI

l}

thuin cila c6ng ty con ho. p nh^t dlrgc x6c dinh l:i lnot chi tieu
riin.e biQt tech khrliphAn v6n chri-so hLnL cur cj Ao,rg cu" C;ng q mq Lsi rch cua c6 d6ng thidu s6 bao
ednr-giftri c6c lo. i ich cua c6 d6ng thiiu so tai ngr! hqp nhat kir r doanh ban diLt vd phAn 1gi ich cria
io ao-"e tlii6u s6 trong sr7 bi6n dQng cira t6ng v6n chi sd hlLu [6 tu ngdL] hgp nhit kinh doanh cdc
aOng thi€u s6 vuqt qu6 phin viin cria ho trung tong r orr c hu su
khodn i-d tuong ung v6-i pitan u5n

Lqi ich cin c6 d6ng thi6u

s6 trong tdi sdn

"rl,

"O



B,io cio r)I cHiNH Eo. P NHAT
NGAI
J
ndn
/a/ .r/r, irl r,r;. ,g,] / i 2
Cro
48 Phqn Xuen Hda. Thann ph6 Quang Ngii, Tinn Quang Ngii
cdNG

ry

cO PHAN NONG s.iN

rHlrc

PHAM QUANG

J

THUyfT MINH BAo cAo rAr cnixn
ThuyAt minh na! ld

Cac

bi phdn hqp thdnh

fi

cdn dryc dac


',

ngl NnAr 1ti6p ttreo;

dins thdi \iA

cdc Bito cda

hi

chinh)

hiiu cria c6ng ty con duqc tinh giam vao-lgi ich cta Cong t) mq tnr khi co ddng thiiiu s6 c6 nghia
rdng buoc

vdL

/

vr,r

c6 khe ndng bir dnp khodn 16 d6.

c6ng ty li6n k61
lidn ker lir cdc don \ i m:t Cdng t] co nhtmg eni huong ddng kd nhurg L}ong co qulin
ti6m soit diii vol cac chinh s6ch tni ch{nn vd hoqt dQng. 860 c6o tii chinh hq! nhit bao gdm phdn lai
vdL 15 crta C6ng ty trong cdng ry 1i6n kdt theo phuhuonp ding le cho den ng;y anh huong dang Le kdr lhuc Neu phin loi ich cua Cong 1 nong lhoin lo
ti lien let ton tr-on t'o4c Uinigia r'1 ghi .o cua Lhoan d;u ru$i gi6 lri ghi qo crla Lhoen diu
.,1"

giem tdi kh6ng vd dirng viec ghi ran c6c khoan 16, tnr khi C6ng ty c6 c6c nghia !u thrc hien
tu bi"ing
thanh to6n thay cho c6ng ty licn ket
Cac cdrg

q

Cic giao dich bi lo4i ra khi hqp nhit
C6c s6 du vd giao dich noi bO ve lai chua thuc hjCn phet sinh tir c6c giao dich noi b0 giiia Cdng ry m9
vd c6ng ty con bi loai b6 kli hp b6o c6o tdi chinh hgp nhat.

1.2 Hqp nhh kinh doanh

gii tri hqp li tai ngdy mua
giri
li
cia
tai s;n duqc mua dug.
gid
\;
long
tri
hgp
phu
muJ
trqi n;o eiua
cdng t] con. Bit hj r'no;n
gia tri hgp li cta tai
gita
gi6

va
6ng
mua
ghi inin b ln; thi thuong m4i. Bit k-i' khonn thi6u hpt neo
sen dltoc mua aluoc ehi nh{n vdo ki:,t qun hoet dong kinh doanh cira kj' ke to6n ph6t sinh ho?t dong
mua cdng ty con,

Tii

san, c6ng ng vd c6ng ng tiam tdng crla Cong O con duqc xdc dinh theo

t4i ngiry hqp nhit kinh doantr ban d;u duo. c xric dinh tren co so $ lC cr:ra
c6 d6ng thii3u si5 trong t6ng gi, tri hqp Li cua tai sin. cong nq\a cdng nq riem tang duqc ghi an.

Loi ich cta c6 d6ng thi6u

4.3

Ctic khoAn dAu

s6

tutdi chinh khtic

gli

nhiin rieo grd goc

Du p\ong duqc ldp cho cdc k}oin gidm gia ddu ru ndtr ph,it 5ini tqi nge] k;l rhic nidn dO k; loin
viq" t.i"h tap ar, phOng thuc hien theo huong d;n tai Thong tu sd 228i 2009/TI-BTC ngdy 7/12/2009

vd Th6ng tu s6 89/20I3/TT-BTC ngdy 28/06/2013 cta B0 Tdi chinh
vd cric khodn

tnmg tufing

{

Cec kioan tuong duong tian ld c6c kloen ddu tu ngin han c6 thbi h?n thu hdi hoiic d6o han kl6ng
qui 3 thring k6 tn ngdy irua, c6 khi ning chuyen d6i dC dang thnnh lnot luong tidn x6c dinh vd lil6ng
co nhiau rui ro trong chuySn d,5i thdnh tidn.
Ctic nghiep tV

bing ngogi

i

dArt

Tidn bao g6m: Tidn m{t, tidn gui ngan hang vA tiSn dang chuy6n.

4.5

l

l
l

=

Cdc khoan ddu nr taichrnh Lldc dLroc


4.4 Tin

T]

4

\u li cac klo;n chenh ldch D gia hoidodi dlrgc ll-lrc hien lheo nuongd;n
fi,ong iu 'o 7a-20,) l t-'etC ngat 2'l lO20l2ctla Ba lii chinh lheod6 doi voi vidc rhanl
"rn
todn cdc khoan m+c tien tq co gtlc ngo4i t€ phit sinh trong nad tdi chinh thi thqc hiCn theo li gi6
Viec ghi n\dr. ddnh Bid \a

thlrc t6 taithdi dii:m phrit sinh giao dich ngoai tC ciaNgdn hing thuong mainoi c6ng ty c6 giao dich;
gid mua vaLo cia
d6i v6i viCc d6nh gi6 tei s6 du ngoqi te cuiSi nem tii chinh thl thuc hiCn theo
Ngan harng thuong m+i noi c6ng ty md tii khoan c6ng b6 tai thoi di6m ket thric nem.

li

Ch6nh i€ch t-i gi5 ngoai tg phit sinh hong k]'
que hoat dong kinh doanh trong k)'.

vi

do d6nh gid lai s6 du cu6i kj'

duo.

c phan


dnl vao k6t


coNc ry cd

prLAN NONG s.iN

rHUt

48 PhAn Xuan Hoa, Thanh phd QuangNgai,

B.io

PHAM QUANG NGAI

Ti

Cha ndn

QuengNgai

hi

cio

rAt cHiNH

HOP


chinh l'', thlic nsb,

3 t/t

NHir
2/2a t 3

THUyfT MrNH BAo cAo rAr cniwu uqp nnAr (ti6p theo)
(Citc Tht),it minh n4, ld b6 phdn ha? *anh

tt
t
E

1.6

ti

"Chenh lCch

ri

Cdc khodn

can dtnc dac d;ng thdi 1,6i cdc Bdo c,jo

fii

chinh)


gi6 ngo4i tC phit sinh trong giai doan diu tu duoc ph6n 6nh lny k6 rdo khoin muc
gi6 h6i doAi" rren Bang Cen d5i k6 toen.

phdi thu

C6c khoin phai thu dugc trinh bdy tren bao cao t:Ii chinh theo gia tri ghi s6 cdc kloan phai thu khAch
hing vi phei thu khec.

Dtr phdng ng phai thu k:h6 ddi thii hiqn phan gi6 tri dg ki6n bi t6n th6t do c6c kho^n phei thu kh6ng
dBo; kh6;h hang thann toAn phit sinl d6i v6i sii du c6c k.hoan phei thu tai thoi didm kdt thuc nien dQ
ki: torn. ViCc trich lap du phbng thgc hiin theo huqng d;n tqi Thong ru so 228/2009/TT-BTC ngdy
07/1212009 cta B0 Tdi chinh.

rri
rfra

I

Chenh lCch

fi

4.7 Hdng tin kho

rIt

Ha0g ton klo dlroc ghi nhln theo gia th6p hon gita.giti gtic vir gi5 tri thuin c6 th6 thgc hiQn dLro.'c. Gi6
gric hirng ton kho uao gom chi phi mua, chi phi chii bi6n vd c6c chi phi li€n quan truc ti6p kh6c ph6t
sinh d6 c6 dugc hing tdn kho o dia di6m t:l tr?ng ttdi hien t?i. Cia tri rhurin co the thuc iiCn h gi6 brn
u6c tinh tnr di chi phi udc tini d6 hodn thrinh hang rin kho vi chi phi uoc hnh cdn thi6t cho viCc tieu

thu chirng.

rH
L

qulin .a dugc

E

Gin giic hang tdn kho dLro. c tinl theo phuong ph6p binn quen g'u
phumg ph6p ke khai thuorlg xuy€n.

II
t
L
It

Dv phong g;an gia hdng ron klo duoc rich lAp khi gii tri rhuin co the lhuc hid- duoc cua h;ng lan
kno nho hor gie g6c. Viec tflch lip d{ phdng thuc hiQn theo hu6ng din tai Th6ng tu s6 228l2009/TTBTC ngiy 07/12l2009 cta B0 Tei chinh.

rFli

rlr

Irir
r

rl-r!t

tI

It
r
t
t
F

t
t

4.8

hach to6n theo

Tdi sAn cd dinh hitu hinh
NguyAn

T;i

gid

san co

dirh hlru hinh dlrqc phin 6rh

rheo ngu)dn gia lru di lhriu hao

lur k6

\tsulen gid bao gom gia mua !a toan bo c6c chi phi ma Cong. q bo ra d; c6 dugc rii san.o,tinh rint'
dain thdi di6m dua tdLi sin c6 dinh d6 vdo trane thri sin sang str dung. Crc chi phi ph6t sinh sau ghi

nh|n ban diu chi dLLgc ghi tnng nguy€n gi6 tdi sin c(i dinl ni:u c6c chi phi ndy chic chin ldm tdng lqi
ich kinh t6 trong tuong iai do su dlng tbi san d6. Cdc chi phi khone thoa man diau kien trCn dugc ghi
nh{n

li

chi phi trong

/

ki.
1

\
iheo phuong phrip duong thing dua tren thoi gian hiiu dung u6c tinh cia tii sen.
Mirc kh6u hao tu ngiy 0l/01/2011 den 09/0b'2011 dp dung theo Thong tu 201/2009/TT-BTC ngiy
20 Lhine 10 nnm 2009, tu ngdy 10/06i20]i trs di ap dung Thdng tu so 45/2013/TT-BTC ngiy 25
th6ng 0t ndm 2013 cta BO Tdi chinh. C6ng ty thvc hign khAu hao nhanl gip 2 ldn d5i v6i mny 1n6c
thi6t bi, dung c$ quan li vd phuong tiCn v4n tei.
IC16u hao dugc

tinl

L

Loaitdi

Niln 2013

san


Nh:r cira, vat kiatn

Dot qlan Klrau hao (nam)

tric

5

-25

I

l0

Mrly m6c, thi6t bi
Phuong tiCn van tei

T.ann 12


tt
I

L
t

Cha ndn

ii


cH.NH HqP

^'H;T
chinh kA &nc nia.! 31/12.120t3

THUyfT MINH BAo cAo rAr cniNu nop NuAr (ti6p theo)
/CLic

'thqAt ninh

L

t
t

Bio c'io rAI

c6NG TY cO PH-{N NONG S;.N TH(IC PHAIT QUING NCAI
48 PhqnXuAn Hda, Thdnh ph6 Quang Ngai. TinI QuaigNgii

nary tal bA

phA

I hret br dqng

4.9

Tiii san cii dlnh

sri dgng

Quyin

fi

hqp thdnh

c

fi

cAn dtryc aac

dins thdi

fii

cdc BAa caa

1,5

qusn l)

hi

chinh)

8


hinh

diit

I

i

TSCD v6 hinn

i-

- Quyin

k

- Quydn sir dpng d6t thue trLrdc ngd)' c6 hiCu luc cua Loat DAt dai nnm 2003 me dd ffa ti'n thu€ d^t
cho ce tho; gian-thuO hoic da tri trudc tian thue dAt cho nhidu nem md thdi han thu6 d6t da dLroc ra
iai ii nrrit re' os ndm vd.luo. c co quar c6 thim quydn c6p giiy chimg nh{n quydn su dsng dAt
iidn
"Jn
dung dit dunc rac dinh li roarr ba kh';n riin ch' ra de co qulenu
Ngu)dn gi; TSCE li qulir
'u
aunii,r nh pr,,p c$ng cac cl-i pl'icho der b" giii phong m4t birg. 'an lip m;L bing leph'rruocbl
gi6 tri quyan str dlng
trirloi"e uuo go- ;n" .h] phr chi ra di xay dq'ng cac cong trintr tren aig; hodc ld
g6p
vi5n.
dit nhln


I
n

tt

tlt

L
rl!
tra

L
rll
r

fri

r

Iri

oung

ti
t.-

t
t-_


I
t_
t

r.t

T

r.l

dqng drit

r.q'p

dit bao gdn:

n}rd nudc giao c6 thu tidn su dlrng di1 hodc nh{n chuyiin nhLrgrg quyin su
g6rn quydn sir dr,mg d6t c6 thdi h4n, quydn sir dung dit kn6ng thoi h+n).

drJo. c

p;p ft*

Cdc t,ti sAn cf, dinh \'6 hinh khdc
Cac

tii

san co Jinh


\o hrnh

rdc duoc ph:rr' Lnh lheo nguvdn

tia

rru di kldu hao

li1

ke

KhAu hao cta tdi sdn c6 dinh vd hinh kh6c dugc tilth theo phuong phnp dutmg rhing du:r trin thor
gian hlu dtng u6c tinh cna tdi sen. T! lQ kh6u hao phir hqp vci lh6ne tu S6-2-03/2009/TT-BTC ngd'v
20 rh6ng L0 nam 2009 vd Th6ng tLL s6 45/2011/TT-BTC ngdv 2514/201I cLia BQ Tli chinh

Loairliii sen
Phin mdm mdy

!l

t

quyen su dung

Quy.n su dung d6t kh6ng c6 thdi han thi ki6ng thuc hi6n khiu hao.

t
trn


ait

sLr

1d

4.10 Chi phI

tti ttdc

tinh

Thdi sian kheu hao (nnm)

\

a

i'

ddi h(tn

Chi phi tre truoc diri han phan inh cec chi phi thuc td da ph6t sinh nhlmg c6 1i6n quan d6n k6t qui
holrt dOne sen \udt kirh doanh cri.r nhiiu ni6n d6 ki: to6n Chi phi ra ffuoc dni hqn duqc phan b6
trong kJroang rhiri g.an mr lvi .ch kirh rd duv. dtr \:e- lao ra
4.11 Cdc khoitn phAi

tii t'i chi phitich tru/lc

CAc khoen phai ffa vd chi phi trich tiLrdc duoc ghi nhdr- cho s6 tiSn phai ta trong tuong 1ai liOn quan

d6n hdng h6a vi dich vu da nh6n duqrc kh6ng phu lhuoc vdo viec C6ng ty da nhan dugc h6a d(m
nhd cung

cip hay

chua.

F
t-

Chi phi di vay trong giai do4n diLI fi xay dung cac c6ng trinh xe,v dung co ban do dang dugc tinh veo
gi6 tri crlta tdi san d6. Khi c6ng trinh hodn th:inh thi chj phi di lay duoc tiih vdo chi phi tdi chinh trong

rn

t

B.
Tit

t
L
t

cic chi phl di

413 Phan phii

va,v


khic dugc ghi nh4n

vdLo

chi phi rdi chinh trong

hi

khi phii sinh'

lli nha, thui

Ldi nhuan thuan sau thu6

dLLtrc

trich l4p crc quj \a chrr cho lac co dong theo Nghj qlrydt cua Dai hoi

C6 d6ng thudng ni6n.

F.!
I

h
I
I

'/

i

':l

4.12 Chiph{ di vaj

ca

l.

cira J1

t

F

I

Itang

]i


CONG TY CO

Bio cio rAr cHiNH Ho. P NH{T

PHiN N6NG S.iN THIJC PH,4.}r QUiNG NCAI

48 Pham XuanHaa, Thdnh ph6 Quang Ngai, Tinn Quang Ngai

Cho


ndn tdi chinh kit thtic ngay 3 1/ I 2/2 a I 3

THllyrir MINH Bao cAo rAr cnirrrr Hqp NTrAr
(Cdc Th yA ninh nay ta bA phdn hqP

thdnh d cAn drtqc apc dins thdi toi

(ti6p theo)

cdc Bao c6o

fii

chinh)

4,14 Ghi nhq doanh thu

.

Doanh thu b6n hing vir cung c6p djch rq dwc ghr nhdn khr co kha naLng thu duqc cdc
tii vi c6 th3 x6c dlnh dugc mot c6ch chac chan, dong thoi lhda min didu kien sau:

/

lihi nhtng mi ro d6ng k6 vd quydn so hnu vil sin phdm dn
vd kh6ng cdn khi nang d6ng k6 nio ldm thav d6i quyiit dinh

Doanh thu b6n hAng duqc ghi nhan


duqc chuy,an giao ;ilo nguii mua
cira hai b6n vd giri bin hoAc khe nang tre lai

"/
.

lgi ich kini

harng.

Doanh thu cung crip dich vu dugc gli nnan kni da hodn ttdn-h dich vu. Truorg hqp dlch ru
duo. c th{c hiqrtrong nhiau k} k6 to6n thi viqc x6c dinh doanh thu trong tirng k} dugc thlrc
hi€n cin cu vdo ri l:a1oan thdnh dich w taingay k6t thic n5m tdi chinh'

Doanl thu hoat dong tii chinh duqc gli nhan khi doanl thu dugc x6c dinh tuong doi chic chin \e
c6 kha neng thu duqc lgi ich kinh re tu giao dlch d6:

r'

Tidn lai duqc ghi nhan tren co so thcti gian vir lni su6t thuc t6.

"/

C6 tric vd lqi nhu4n etuoc chia .luoc ghi nnrln khi Cdng ry duqc quyin dran cA
qulin nhdn loi nl'uin ru r igc gop ron

ttc hoic

ddqc


4.15 Thui thu nh\p dodnh nghieP

Chi phi thu6 thu nh4p doanh nghiep trong
lai.

k'

bao gdm thu6 thu nhip hiQn hdnh

vi

thu": thu nh{p hodn

hiin hanh ld khoan thuii duqc tinh dua tlen thu n}lap chiu thui! trong kj' v6i thuii suit c6
hiqulucLai ngir) Lel lhlic nien d9 ld rodn lhunhdpcliurhudchenhlechso\oi lgi nhudn ke loan lir
ao aidu cninn'cic khoan chCni lech t?In thoi giia thue r'a k6 torin cing nhu dieu chinh c5c khoan thu
nhip vd chi phi kh6ng phei chiu thuii hay kh6ng du. c L:hiiu nu.

Thud thu nhdp

Thu6 thu nhap hoan lai dugc xic dinh cho c6c khorn chenl lCch tam thdi t+i ngdy k6t thnc nicn dd kd
nq phei ha va gia lr: ghi qo cua ching cho muc
todn giiia coso r'nh lhtre rilll niip clla cdc tai 'an
drchbdoc;orai chinh. Ihu6 thu nhcp hoan 14i pl'ai b-aduoc gh nhanchor'rl cdcdc khoan chdnl lgch

c

\
.I


/:
../

\i

l?r $oi lai

nldp hoen l?i chi duqc ghi nnijn kri.chic ch;n lrong ruong lai sC co lai
niu{n tinh thut! d6 sir dgng nhing ch6nh lech tarn thdi duqc kliu trit nnv Gi6 tr! crla thuA thu nhdp
hoan bi dugc tinh theo thuii suit dq tinJr s€ ap dung cllo nam tii sdLn duqc dru hdi hay ng phii tre dugc
co hieu lLrc rgi rigil ket $uc nien d0 kd loan
rhanb to6n d{a ren cac mric thue
qan rhue thu

'uit

niap doan} nghiep hoan lai phaidugc rem rdr lai vdo ngal kdr Lhuc
gi6
pftai
giam
iri eh sd cna-t,ri ;dn thui thu nhip hoan lai d6n muc ddm bio chic
do. t? ,"a"
"a
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Dongxing Cil"v Fuluan Tlade Co." Ltd
Guangxi Pingxiang Xilaifu Impon & Expor! Trade
Guangxi Fangcheng Gang Tianhui Co.. LTD
Cuangxi Oupai Starch Co."Ltd
Foshan Guangji Trading Co., LTD
Guang Dong Guang Ltong Impof & Export Co., Ltd
Xiamen SuperchainLogistics Developnent Co.,LTD

C&D Logistics Group Co.,LTD
Cdng t) C6 phdn Dudng Quang Neai
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46.200.000
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31/12/2012

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1.693.284.859

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576.318.400

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