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cO pHi.N PHAN BON vA HOA cHAr DAU KHi

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NAM Bo

8 Tnin Hodng Na- phudng Htmg Loi. quan Ninh KiAu

Thdnh phd Cdn Tho, CHXHCN Vi6t Nam

BAO CAo cUA BAN GIAMDdC
Ban Gi6Lrn d6c Cdng ty C6 phen Phan bdn vd H6a chSt Ddu khl 1-6y Nam 86 (goi fit le "Cdng ry") d€ rrinh b6o c6o
ndy cirng v6i b6o c6o tai chinh cria COng ty cho nnrn tai chinh k6t thrlc ngdy 3l thing 12n6r.It2}l4.

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tri
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Ong Nguy6n Drfc Hi6n

tich

uy vlen

fning

Uy vi6n @6 nhipm ngdy 03 theng 4 n6m 2014)

Ong Hoang VAn Nha
Bd Truong Thi Dung

Uy vi€n (bdJlhifm ngdy 03 thring 4 nim 20l4)

6ng fmn Van

Uy vi€n (mi€n nhiem ngdy 03 thdurg 4 nam 2014)

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Gi6m tl6c
Phti Gi6m tl6c (mi6n nhi€m ngdy I 6 thr4ng 4 nIm 2014)
Ph6 Gi6m tl6c
Ph6 Gi6m d6c OO nhiem ngdy I 6 thtug 4 ntun 20'l 4)

nlN C|AM O6C

Ban Giarn cliic Cdng ty c6 tnich nhi€m l6p b6o c6o tai chinh phan rinh m6t c6ch fimg thuc vd hqp lf tinh hinh tai
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Dua ra c6c xdt doan vd udc tinh mQt c6ch hqp li va thAn fiong;
Ncu ro cac nguyen tic k6 to6n thich hqp c6 aluoc tu.4n thri hay kh6ng, c6 nhfrng 6p dgng sai l€ch trong yilu cdn
L6p b6o c6o tdi chinh tr€n co sd hoat dong lien tuc b:rr trudng hqp khdng th6 cho rang C6ng ty se tiaip tuc hoat
tlOng kinh doanh;
Thi6J kii vd thuc hi6n h€ thiing ki6m soet ndi bd m0t cAch hftu hi6u cho mgc dich l6p vi trinh bdy brio c6o
tai
chinh hqp li nhtun h4n ch6 rui ro vd gian I6n.

Ban Gi6m it6c Cong ty chiu tnich nhi€m rtriqn bio rang sii kt' tori,n duo. c ghi chep m6t cech
Dhi hop dd ohan rinh mdt
cach hop ly tinh hinh tai chinh crla cdng ty d bfu k! thdi ditim ndo vd ddrn bdo iing b6o crio tui .t'inh
tuan *,U
mgc k€ to6n, ch6 dO kii to6n doanh nghiQp ViQt Nam vd c6c quy dlnh phnp Ij c6 li€n quan tt6n vi6c l6p vd trinh
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bdy

b6o c6o tdi chtnh. Ban Gi6m tl6c cfing chiu frich nhiQm dam bao an todn cho tai san cria C6ng
ty vdihuc trign cac
bi6n ph6p thich hqp tlii ngln chln vd ph6t hiCn c6a hanh vi gian l6n vd sai pham kh6c.

tliic x6c nh6n rlng C6ng ty

dA_tuan

di€n cho Ban

Gi6m d6c
Ngay 02 ttuing 3 ndn 2015
Thdnh

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phii Cin Tho, CHXHCN

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thn c6c y6u cdu n6u tr€n trong viec lap b6o c6o

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Chring toi da kii:m toan beo ceo tdi chinh kdm theo cia COng ty C6 phin Phdn b6n vd H6a ch5t Ddu khi Tdy Nam
B0 (eqi tit ld "COng ty"), toiin t4i lgdy 3l thdng l2 n6m 2014. Bdo cdo k6t qud hoat d6ng kinh doanh, Biio ciio luu chuy6n tidn t€ cho nbm tdi
chinh k6t thfc cing ngdy vd Bdn thuy6t minh biio ctio tdi chinh (goi chung ld ,,biio clio tdi chinh").

Tflich nhi)m crts Ban Gidm ddc
Ban Gi6m tl6c C0ng ty chju_tnich nhi6m vd vidc lep ve trinl bay rung thuc ve hqp l)i b6o c6o tdi chinh cila C6ng
b/
theo chuin muc k6 toiin, ch6 dO k6 toan doanh nghiQp ViCt Nam vd cdc quy tlinh ph6p l1i c6 li€n quan tliin vi€c l6p
vd trinh bdy bdo c6o tei chinh vd chiu triich nhi€m vd kiiim sorit noi b0 md Ban Girim d6c x6c di;h ld cdn thiiit dc
dim bdLo cho vi€c ldp vd trinh bdy b6o ciio tdi chinh kh6ng c6 sai s6t trong y6u do gian ldn hoic nhdm l6n.

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Trdch nhi€m cia chring toi ld dua ra ! ki6n vi bao cd,o tdi chinh dua tr€n k6t qud cua cu6c kidm toan. Chring t6i da
ti6n hdnh kirim torin theo chudn muc kidm to6n Viet Nam. Ciic chudn muc ndy y€u cdu chring tOi tudn thi chu*in muc
vir c6c quy dinh vd dAo tlfc ngh€ nghi€p, l6p k€ hoach vd thuc hi€n cu0c kii5m torin dii dat duoc sU dAm beo hgp
vC viec lieu bao c6o tdi chinh cria COng ty c6 cdn sai s6t trong yeu hay khong.

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Cdng vi€c kirim todn bao giim thuc hien cac thu.tuc nhim thu th6p c6c bing chimg kidm to6n vri c6c s6 li6u va
thuyiit minh tren bAo c6o tdi chinh. C6c thri tuc ki6m to6n tluoc lua ihon dua ti€n xdt-ctorin cria KiCm to6n vien, bao
gdm d6nh gid rui ro c6 sai s6t trong yiiu trong biio cao tdi chinh do gian lin hodc nhAm lan. Khi thuc hien at6nli giri
c6c rii ro ndy, KiCm toAn vi€n. dd xem xet ki6m sorit n6i b6 cia Cdng ry lien quan d6n vi€c l6p vd trinh bdy b6o ciio
tdi chinh trung thuc, hqp ly nham thicr ke c.ac thri tuc kiem todn phi hqp vdi tinh hinh thuc tii, iuy nhi€n kh6ng nhim
muc dich dua ra 1/ ki€n vd hi6u qud cua kidm sodl ndi bo cria C6ng 11. Cong vi€c ki€m iorin cing bao g6m drinh giri
tinh thich hop cfra ciic chinh s6ch k€ to6n duoc 6p dqng vd tinh hqp 117 cua cdc uoc tinh kd todn cr]a B-an Giarn Ctlc
ctng nhu drinh giii vi€c trinh bdy t0ng thd b6o ciio tdi chinh.

thilq
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ttn tuong rang cric bang chimg ki6m to6n md chfng t6i da thu thap duoc ld ddy

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Thay mlt vd rlqi diin cho
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Ngay 02 thdng 3 n,in 2015
Hd N6i, CHXHCN Yi€t Nan
T6^n n^eloitte

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cirnng toi, b6o c6o tdi chinh kdm theo <15 phin iinh trung thuc va hoD l:i, trdn cec khia c4nn rrong
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ldi :.hini
tidn t6 cho ndm tdi chinh ktit thric cnng ngdy, phi hoo vo"i chudn mtrc kti to6n, ch€ alo ke to6n doanh
c6c quy dinh ph6p l! c6 li6n quun d6n uiQ. l6p vd rinh bdy brio ciio rdi chinh.

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m6t cong 1y T^NHH co tru sd tai Anh, vd mang ru6i ciic hang thanh vicn
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d6 biiit th6m
rnong un cnr lret ve co cau phap ly c0a Deloitte Touche Tohmatsu Limlted
va c6c heng thenh vi6n.

ki6m to6n


puAx nOx vA no.l cs,ir o.Au
fran Uoang N4 phudng Hung Lqi, quan Ninh Ki6u

CONG Ty cO pHAw

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Thanh ph6 Cdn Tho, CTIXHCN ViCt Nam

rni rAy NAM Bo
860 cio

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thdng 1 2 ndm 201 4

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250.661.12

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cONG Ty

tstltt tan

pH-AN

cd

pHAn sON vA HOA

cHir Diu xsi rAy NAM BO

Hoang Na. phudng Hung Loi, qurin Ninh KiAu
Thenh ph6 Cen Tho, CIIXHCN Vi€t
Cho nim tdi chinh ki5t thric ngiy

Nam

BAo cAo LUIJ cHUYf,N TTDNTE
Cho ndn tdi chinh k* thic ngay 31 thdng t 2 ndn

BAo c.io tiri chinh

3l

th6Lng

l2 nim 2014

2014

MAU SO B O}DN
Dsn vi: VND

cHi

rrtu

Mi

r. LLfu cHuytN TrtN Til'HoAT DoNG KINH
I. Lqi nhuQn trrfc fiuA

2014

s0

2013

DOANH
01

10.916639.920

10.623.E26.381

Kh6u hao tai sen c6 dinh

02

4.398.797.571

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64.059 .7 t4.069

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43.146.068

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LUIJ CHTIYEN TIt,N TIIHoAT DONG DAU TTI
,i
^. dune TSCD vd
1. Ii€n chi dC mua sem, xay
cric tdi sin dii han kh6c
2. Tiiin thu lii cho vay, c6 tric vd loi nhuen duo. c chia
rr.i,!l

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tl6ng

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ti

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bQ

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toin trufng
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I

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0l

vil
7

IrI. LUlr cHUyiN rri,N rrlHoAr DoNG TAr cHiNH
l. Tidn chi tni no g6c
2. CO tuc. loi nhu6n di trd cho c6c cd

.z

phdn hqp thdnh d;a bdo cdo tdi chinh

I14.935.909

x


CONG Ty cO PHAN PHAN BoN

l5l/18

v,i Hol cHAr oAu rHi rAy

NAM BO

Tften Hoang Na- phuong Hung Lqi. qudn Ninh Ki6u

Thinh ph6 Cdn Tho, CHXHCN Viet Nam

Cho nnm tdi chinh k6t thric ngdy

THUTTT MINH BAO CAO TAI cHiNH
Cdc thuydt minh nay Id

l.

n\t

bA

3

B5o cto thi chinh
I 2 nim 20 I 4

I thring

MAU s6 B O9-DN

phdn hqp thdnh vd cdn duqc doc d6ng thdi voi bdo cdo tdi chinh kdn theo

TH6NG TIN KHAI QUAT
Hinh thrfc sd hiiu v6n
C6ng ty Cii phdn Phdn b6n vd H6a ch6t Dau khi T6y Nam Bd ("C6ng ty") ttuo. c thanh l6p theo GiSy chirng
nhfn tl5ng hi kinh doanh sO 1800722461 ngdy 3l thdng 12 nim 2010 do Sd Ki! ho4ch vd Oau tu thanh ph6
Cdn Tho c6p vd Gi6y chrimg nh6n ttlng lcj kinh doanh thay diii lAtr 7 ngay 02 thAng 0l nAm 2013. C6ng ry

tluoc chuy6n d6i tU COng ty TNHH MTV Ph6n b6n vd HOa ch6t DAu khi Tay Nam BQ
theo Gi6y chung nh{n tl6ng lcf kinh doanh s6 1800722461 ngdy l5 thiing 8 n6m 2008.

- cluoc thdnb lflp

C6 ttdng chinh cria Cdng ty ld T6ng COng ry Phan b6n yd Hrja chit Diu khi - C6ng ty c6 phin (.,Tdng COng

tv).

T6ng sii nh6n vi€n cria C6ng ty tai ngdy

3l

thAng 12 nilrn

2}t4ld

65 nguoi (tai ngdy

3l

thturg 12 nf,m

2013: 67 nguoi).

pf

Ho?t along chinh

I

Hoat ddng chinh cua C6ng ty bao g6m: Kinh doanh cdc loai phin bon: Sdn x*it ph6n bon vd hqp chAt Ni
to; B5n buOn n6ng, l6m san nguy€n liQu (trt 96, tre, nua) vd il6ng vdt s5ng; V6n tai hdng h6a bing tluolg
b6; Biic xtip hang h6a; Dai ly, mdi gioi, d6u gifi V{n Lii hdng h6a tludng thriy nOi hd fio khAa li6n quan d6n vin tai; Kho bai vd luu git hdng hoa; euang crio (chi ti6t thuc hien c6c dich vg

v

quang cao tren cec phuong ti€n truy€n th6ng dai chring. pano. bdng hi€u tai di6m b6n hang. h6i chu. fi6n
l6m, cric phuong ti€n giao th6ng, c6c hoAt dQng quang crio thudc linh wc ndng nghi€p; Kinh doanh b6r

st

dung d6t thu6c chi sd htrq cht sri dung hodc di thu€; Brin bu6n vat tu n6ng nghiep,
gi6ng, hat gi6ng cdy trdng con giiing thriy hdi srin c6c loai; Dich vB ky thuat trong sdn xuAt kinh doanh
phdn b6n vd cric san phdm h6a ch6t khiic c6 li€n quan; Xurit nhap khiu phan b6n, h6a chAt vd ciic san phim
h6a chAt kh6c sri dung trong n6ng nghiQp, hang ndng l6m thty hii srin.
ttQng san, quy€n

2.

cO sO LAp BAo

c^o Ti.r cHiNH vA

Cd sd Ep b{o c6o

tii

NAM TAr cHiNH

di chini

I

chinh

kdm theo kh6ng

nhin

hinh luu chuy3n tidn t€ tleo c6c nguy€n

phan dmh tinh hinh tdi chinh, k6t quri hoat d6ng kinh doanh va rinh

fic

vd th6ng

16

kti torin duqc ch6p

nhan-

chung tai cac nudc khdc

ngoei Viet Nam

Nim

tii

chinh

NIm tai chinh cria Cong ty bit tt6u tir ngdy 0l thring 0l ve k6t thric vdo ngay 3l thring
3.

HTIONG DAN

Kf ToiiN MoI

DA BAN HANH NHLNG CHI.IA

iP

12.

DUNG

Ngdv 22 th6ng 12 na'", 2014, BQ Tdi chinh da ban hanh rh6ng tu s6 200/2014/TT-BTC (,,Th6ng tu 200")
huong dan rip dung chii tlo kti to6n cho doanh nghiQp. Th6ng tu ndy sE c6 hiQu lgc cho nrm tai chinh biLt
ddu vdo hodc sau ngdy 0l thring 0l nrrn 2015. Thdng tu 200 thay thi.i cho cric quy tlinh vd ch6 d6 kti toan
doanh nghiep ban hdnh theo QuyiSr dinh s6 tslzooolqo-erc ngdy 20 th6ng 3 ntm 2006 cria 86 Tai chtnh

vd r\6ng nr s6 2M/2009/TT-BTC ngey 3 I th6ng t2 ndm 2009 cria Bo rdi chfnh. Ban Gi6m ttiic c6ng ty
tlang tl6nh gie mfc al6 dnh hudng cria vi€c 6p dung Th6ng tu ndy d6n c6c b6o c6o tdi chinh trong tuong lai

cia Cdng

ir

I

Bdo cdo tai chinh kdm theo duoc trinh bdy bang D6ng Vi€t Nam (\rND), theo nguyen dc gid giic vd phir
hgp vr!'i cbuin mgc kti toan, ch6 do kc ro6n doanh nghiep vier Nam va c6a quy cl6n vi€c ldp vd trinh bdy brio c6o tai chinh.
BAo ceo

:

ty.

1


cdNG Ty cO pHAx pnAt.l sON vA Hoa cHir oAu rcti rAy NAM BO
t StU I S tran Hoang N4 phudng Hung Lqi, quan Ninh Kieu

clxHcN viet Nam
urNn Bio c^o TAr cHiNH Oi6p

Thanh pho can Tho,

tsuvfr

theo)

cdc thuyit uinh nay ld nQt b6 phan hqp thdnh vd cin &rc. c dpc d6ng thdi voi btio

4.

TOM TiT cAc cHiNH sAcH Ki, ToAN cHo

yfu

Sau rldy Id c6c chinh sdch kd todn chri y6u duoc Cdng ry dp dung trong vi€c l6p brio ctio

Ubc tinh k6

86o crio tjri chinh

3l th6ng 12 nf,m 2014
MAu s6 B 09-DN
ctio tdi chinh kin theo

cho ndm tai chinh kcr thtc ngdy

tii

chinh:

toin

Viec l6p b6o c6o tai chinh tu6n thi theo chuAn muc ki5 toa,n, chi! dO kii to6n doanh nghi€p Vi€t Nam vd c6c

quy tlinh ph6p li c6 li€n quan ddn vi6c ldp vd trinh bdy brio crio tai chinh y€u ciu Ban Gi6m tliic phrii c6
nhitng udc tfnb ve gia dinh anh huong tltin s6 ligu Uao c6o vd cdng ng, tai srin vd viQc trinh bdy cric khodn
cdng no vd tai srin tidm tdng tai ngdy l6p brio crio tai chinh cing nbu ciic s6 liCu brio cao ve doanh thu vd chi
phi trong su6t nim tdi chinh. M6c dtr c6c u6c tinh ki5 to6n tluoc I6p bing tdt cd su hii5u bitit cria Ban ciam
d6c,

si5

thuc t6 phrit sinh c6 thd khac voi cec uoc rinh, gia dinh ahr m.
.E

c

Cdng cg tAi chinh

.c
Ghi nhQn ban

\N

iliu

h,

TI
Tdi sdn tdi chinh: Tai ngdy ghi nhdn ban tl6q tai san tai chinh ituo. c ghi nhfn theo giri g6c cdng cric chi phi
giao dich c6 li€n quan truc tiiip d6n vi€c mua sim tai san tai chinh d6. Tdi sin tai chinh cria Cdng ty bao
gOm ti€n, c6c khoan tuong ttuong tidn, ci4c khoan phdi thu kh6ch hang, phai thu kh6c vd tai sin tai chinh

!

kh6c.

C6ng no titi chinh: Tai ngdy ghi nhdn ban ddu, c6ng ng tai chinh tluoc ghi nhan theo gia gdc c6ng cric chi
phf giao dich c6 li€n quan truc ti6p diln vi€c phAt hdnh c6ng no tai chinh d6. COng no tdi chinh cia C6ng ty
bao g6m c6c khorin phdi tr€ nguoi b6n, c6c khoan phii trd khec vd chi phi phai he.

Ednh giri l4i

sau

tin ghi

n

nhQn ban ildu

,Ai
HiQn tai, chua c6 quy dinh va

Tiiin

vi cfc

dA

gia lai c6ng cu

t?ri

chinh sau ghi nh-in ban ttdu.

khodn tunng ttuung ti6n

Ti6n vd c6c khoan tuong tluong tidn bao g6m tiAn mdt tai qu!, cric khoi.,n tidn grli khdng k! h44 c5c khodn
tidn gui cd lcj han dudi 03 thdLng, c6 khi ning thanh khoin cao, d6 dang cbuydn OOi tlaIrtr tidn va tt rul ro
li€n quan tliln vi€c bi6n tl6ng gi6 tri.

Hing tiin kho
Hd'ng tiin kho tluo. c x6c alinh tr€n co sd gi6 th6p hon giiia gi6 g6c vd gi6 tri thu6n c6 thii thuc hi€n ttuoc. Gi6
g6c hdng tdn kho bao gdm giri mua hdng h6a vd cric chi phi li6n quan tru. c tirip tt6n vi€c mua
hdng h64 niiu
c6, <16 c6 tluo. c hdng tdn kho d ttia didm vd trang thrii hiOn tai. Gif
c,ia hang tdn kho duoJ xiic rtinh

theo phuong pb6p binh qudn gia quy€n. Gi6 tri thu6n c6 thii thuc hign ^u6t
tluo. c cluo. c x6c clinh b6ng gi6 b6n udc
tfnh trt cric chi phl udc tinh dd hoan thdnh san phArn cung chi phi tiiip thi, ban hang ve ph6n ph6i ph6t sinh.

Du phdng gidm gi6 hang t6n kho cua C6ng ty duoc trich l6p tbeo c6c quy rlinh kii to6n hien hanh. Theo d6,
cdng ty duo. c phdp trfch l{p du phdng gidm gia hdng t6n kho I6i t}di, h6ng, kdm phim ch6t vd trong trudng
hgp gi6 giic cta hdng tOn kho cao hon giri tri thudn c6 thd thuc hiCn duqc tei ngay k6t thric nien d6 t1 toan.

j,x
{l


cONc ry cO pHiN nHAN BoN vA H6.l csAr oAu rni rAv
tStllS tran UoangN4 phudng Hung Loi, qudn Ninh Ki€u
Thanh ph6 Can Tho, CHXHCN ViQt

Nam

THUytT M|NH BAo cAo TAr cHiNH
Cdc thayiit minh nay ld mOt b6 phAn

4.

ho.

sAn c6
Tdi san c6 dinh hfu hinh

nQ
Bdo c6o

Cho nf,m tiri chinh k6t thuc ngay 31 thrimg

tii

chinh

l2 ndn 2014

MAU sO B O9-DN

(Ti.6p theo)

p thdnh vd cdn droc doc ding thdi

T6M TAT cAc cHiNH sAcH Kf ToAN cHo

Tii

rau

ytu

vcti bdo ctio tdi chinh kdm theo

Oi6p theo)

vi khiu hao

tluo. c

tsinh bdy theo nguyen gi6 trir giii tri hao mon lfiy k6.

Nguy€n gid tAi san c6 dinh hinh thdnh do mua sim bao g6m giii mua vd todn bQ c6c chi phi khric li€n quan
truc titip dtin vi€c dua uii sen vdo trang th6i sin sdng sri dung. DOi voi tai sdn cd dinh hinh lhdnh do diu ru
xdy dung co bdLn theo phuong rhuc giao th6u hoac tg xay drmg vd sd'n xu6t. nguy€n gie la gid quyiit to6n
c6ng trinh x6y dgng theo Quy ch6 quan ly dau tu v,r xay dung hi€n hdnh, c6c chi phi khiic c6 lien quan tr.uc
ti6p vd lQ phi trudc b4 (niiu c6). Truong hsr du iiLn da hoan thanh vd tlua viro su dqng nhung quy6t toan
chua dugc phd duyQt. nguyen giri tai san c6 dlnh dugc ghi nhdn theo gid tam tinh fien co sd chi phi thuc t6
tl6 bd ra tlii c6 ctuo. c tai san cti duyet.

Tii san c6 tlinh htu hinh
tinh, cg thd nhu sau:

tluo.

c kh6u hao theo phuong phrip duong thing dga tr6n thdi gian hiiu dung u6c

Nhd cA4 vdt ki5n tnic

6-

Phuong tiCn Yan tai
I nrer D!

o

3-7

van pnong

Cric khodn ldi,

16

l0

phAt sinh khi thanh

cria

tii

Tii

sen cii atinh Y6 hinh

lj,

bdm

tdi sin ld ch6nh l6ch gifta thu nh6p tir thanh

sdn vd duoc ghi nhdn viio bdo cdo k6t qud hoat d6ng kinh doanh.

vi

lf

vd gi6

fi

cdn lai

kh6u hao

Tai san c6 ctinh vd hjnh phrim rinl giri tri quy€n srl drmg d6t cia kho D6ng Th6p vd Tda nhd V[n phdng tai
sd l5l/18 iludng Trdn Hoang N4 phuong Hung Lqi, qudn Ninh Kidrl thanh ph6 C6n Tho, theo nguyen giri trir giri tri hao mdn lu! k6, tuy nhi€n Cdng ty khdng trich kh6u hao d6i voi quy€n sr? dung
d6t v6 thdi han.

B5t dong sen diu

tu

BAt dQng san ilich thu lqi tu viec cho thuC hoec chd tang gi6 duo. c trinh bdy theo nguy€n giri trn gi6 tri hao rndn l0y ki!.
Nguyen gi6 cia bat ddng sin tl6u tu duoc mua bao g6m giii mua vd ciic chi phi liCn quan truc ti6p nhu phl

dich vg tu v6n vd luat ph6p liCn quan. thuii truoc ba vd chi phi giao dich li6n quan khric.
B6t dong san ddu tu duo. c aich khdu hao theo phuong phrip tludng th6ng dua tr€n thdi gian htu dung uric
tinh ld l0 nlm. Cong ty kh6ng trich kh6u hao d6i vd b6t dOng snn diu tu ld quy€n sri dgng d6t v6 thoi h4n.
Cdc khoin tr6 trutrc dtri h4n

cdc khoan chi phi tni truoc dai han khdc bao gdm gid tri cdng cu dung cu xuit dung vd chi phi sfta chira c6
gi6 tri ldn, c6c chi phi ndy tluo. c coi ld c6 kh6 ning tlem lai loi ich kinh t6 trong tuong lai cho C6ng ty voi
thoi han tir mOt nam trd l6n. C6c chi phi ndy tluqc v6n h6a dudi hinh thrirc c6c khoin tni trudc ddi han vd
ttugc ph6n b6 vdo b6o c6o kiit que hoat d6ng kinh doanh, srl dung phuong phdp etuong thlng trong vdng
hai nam.

Cdc khoin dg phdng

c6c khoan du phdng tluoc ghi nhin khi cong ty c6 nghia vu ng hi€n tai do k6t qua tir mot su ki6n tl6 xiy
ra, vd c6ng ry c6 khe n6ng phei thanh toan nghia vu ndy. c6c khodn du phdng tluo. c xiic dinh tren co sd
udc tinh cria Ban Girim d6c v€ cric khoan chi phi cdn thi6t dd thanh to6n nghia vu nq ndy tai ngdy kiit thnc
niCn d0 k6 to6n.


cONG Ty cO pHArc pHAx

nox vA n6a cnAr oAu xni rAy NAM Bo

l5 t/l 8 Tran Hoirng Na- phudng Hung Lgr. qu.an
Thanh ph6 Cdn Tho, CHXHCN Viet Nam

N

inh Ki€u

86o crio tiri chinh
Cho nim tai chinh kiit

thic ngdy 3 I thlng 12 r1m 2014

BAO CAO TAr cHiNH Oi6p theo)
M.iu s6 B 09-DN
ninh nd, ld nQt b6 phAn hqp thdnh vd cin thmc doc ding thdi voi bdo cdo tdi chinh kim theo

THUyiT MrNH
Cdc thuyA

4.

TOM

TAr cAc cHiNH sAcH Kt ToAN cHU ytu

Cri5p theo)

Ghi rh4r doanh thu
Doanb thu b6n hdng ttuo. c ghi nh6n khi ddng thoi thda mdn

(a)

COng ty de chuyiin giao phdn ldn rui ro vd

tit

c6 n6m (5) didu ki€n sau:

loi ich gin lidn vrii quy€n sd hitu

sen

phim hodc hang h6a

cho ngudi mua;

(b)

C6ng ty kh6ng con n6m giU quydn quan

lj

hang h6a nhu nguoi sd hiru hang hoa hoac quydn kjdm sorit

hdng h6a;

(c) Doanh thu duoc xiic dinh tLrong tl6i chic chinl
(d) COng ry se thu duo. c lgi ich kinh t6 tLgiao dich briLn hang;
(e) Xric ttinh tluoc chi phi li6n quan tl€n giao dich brin hirng.

vd

Doanh thu cria giao dich vd cung c6p dich vu duoc ghi nhan khi k6t qud cua giao dich do tluo. c x6c dinh
rnot c6ch driLng tin cay. Trudng hqp giao dich vd cung c6p dich vg li€n quan tl6n nhi€u nlm thi doanh thu
duo. c ghi nhan trong n5m theo k€t qua phAn c6ng vi€c nAm d6. K6t qua giao dich cung c6p dlch vU duoc xiic dinh khi thda man tit ci biin (4) tlidu ki€n sau:

a
G

)Al

(a) Doanh thu tluoc xric (b) C6 kha nang thu ctuoc loi ich kinh tii tir giao dich cung cip dich vu 116;
(c) X6c tlinh ctuoc phdn c6ng vi6c tl6 boen thanh t4i ngdy cria bd,ng can diii k6 toriLn; va
(d) X6c tlinh tluo. c chi phi ph6t sinh cho giao dich vd chi phi hodn thanh giao dich cung c6p dich vu <16.
Lai ti€n gui
duo. c

Ail

.TI

.'.

xec dinh trCn sii du c4c tdi khoan tidn gui vd l6i su6t rip

dung.

''

Chi phi lli vay
Chi phi tli vay liCn quan truc tiiip tltin vi€c mu4 tliu tu xdy {rng hoic san xu6t nhtng tdi san cdn m6t thdi
gian tuong il6i ddi tl€ hoan thanh tlua vdo sri dung ho6c kinh doanh tluoc c6ng vdo nguyen gi6 tai sdn cho
thdi c6c kboin vay duo. c ghi giriun nguy€n gi6 tei san c6 li€n quan.
TAt ca cec chi phf lai vay khric tluoc ghi nhdn vdo brio crio krit quri hoat d6ng kinh doanh khi phrit sinh.

Thu6
Thu6 thu nh6p doanh nghiep thi: hien rdng gi6 tri cia

si5

thu6

phii tri hi€n tai vd s6 tru6 hoan ta;.

56 thuii phei tre hiCn t4i phriri ttuo. c tfnh dua tr€n thu nhdp chiu thu6 trong n6m. Thu nhep chiu thu6 kh6c vdi
duo. c trinh bdy tr6n b6o c6o k6t qud hoat ttOng kinh doanh vi thu nh6p chiu thuii kh6ng bao
g6m c6c khoii.n thu nhap hay chi phi tinh thu6 hoac duoc khdu trtr rrong c6c nam khic (bao g6m cd 16 mang

loi nhuan thuen

sang n6u c6) vd ngodi ra khOng bao gdm cdc chi ti€u kl6ng chiu thuii ho6c kh6ng tluqc kh6u trir. Cdng ty
c6 nghia ru ndp thui! thu nhep doanh nghi€p theo thut! su6t 22% tinh tr€n thu nh6p chiu thu6.
'fhu6 thu nhap hoan l?i atuoc tinh tren cric khoin chdnh l€ch gita gi6 tri ghi s6 vd co sd tinh thuti thu nn4p
cta ciic khoi'n muc tai san ho{c cong ng tren b6o c6o tai chfnh va tluqc ghi nh6n theo phuong pbap bang
can d6i k6 to6n. Thu6 thu nhap hodn lai phdi trd phrii tluo. c ghi nhan ;ho-rft cd ciic klodn
tgct tathoi cdn tdi san thu6 thu nhdp hodn lai chi tluo. c ghi nfran ttr; clic chin c6 dn loi nhudn "telnil

tinh ttruti nong
tuong lai tl€ kh6u tni c6c khodn ch€nh l€ch tam thoi.
Thui5 thu nhdp hodn lai duo. c xdc itinh theo thut! su6t dy tfnh se 4p dung cho narn tai san rluo. c thu hdi hay
nq phii fid dugc thanh to6n. Thuii thu nhap hoan lgi duo. c ghi nian uao bao crio ki5t quri hoat rt6ng kinh
doanh. vd chi ghi vdo v6n chri sd htu khi khoriLn thui! d6 c6 li€n quan d6n c6c khoiin muc Auoc gtrirhing

vdo v6n chrl sd hitu.

l0

li

t


CONG Ty cO pHiN pHiN BON vA HOA cHAr DAU KHi TAy NAlvl BO
l5 l/ l8 Trin Hod,ng Na- phudng Hung Loi, quan Ninh Ki6u
Bio cio tii chinh
Thdnh ph6 Can Tho, CHXHCN ViCt Nam
Cho nlm tai chlnh ket thtc nsdv 3l th6ns l2 nAm 2014

THUYfT MINH BAo cAo

ril

cHiNH Cri6p theo)

Cdc thuyiit ninh nay ld m6t b6 phdn hon thdnh vd cdn duqc dqc ddng thoi voi bdo cAlo

4.

TOM T.iT cAc cHiNH sAcH

Kt

TOAN

cno v6u

iti

MAU s6 B O9-DN
chinh kim theo

gri6p dreoy

Tbu6 Gi6p theo)
Tdi san thu6 thu nhap hoan lai vd thu6 thu nhap hoan lai phni tra cluo. c bi trir khi C6ng ty c6 qoy€n hqp
ph6p alii bn trn gita tai sdn thuti thu nhdp hi6n hdnh voi thui5 thu nhap hi6n hanh phii n6p vd khi c6c tai san
thue thu nh4p hodn lai vd thu6 thu nhip hodn lai phdi trd li€n quan t6i thu6 thu nh4p doanh nghi€p tluoc
quan If boi ctng mot co quan thuil vd Cdng ty c6 du rtinh thanh todn thu6 thu nh6p hi€n hanh tren co sd

thuin.
Vi€c xric clinh thue thu nhap doanh nghiQp phdi n6p cua cdng fy cbn cr? vio ciic quy ttinh hi6n hdnh v€
thui5. Tuy nhi€n, nhflng quy tlinh ndy thay d6i theo tung thoi k] vd vi6c x6c rlinh sau cung vd thu6 thu nh{p
doanh nghiCp tny thu6c vdo k6t qui ki6m tra cria co quan thu6 c6 thim quy€n.

:

C6c loai thu€ khdc tluo. c 6p dung theo cdc lual thu6 hien hanh tai ViCt Nam.

ry

s.

TrtN vA cAc KtoAN Tu'clr,lc ou'oxc

rrix

\r
31tr2t2014

31t12t2013

VND

Ti6n
Ti6n

mit
gti ng6n

79.633.t28
hang

1.7

C6c khorin tuong rluong ti6n

cric

khod,n tuong duong ti€n tai ngdy

th6Lng

3l

tl

J(

VND
170.327.469

.191 .023

4.765.581.885

65.000.000.000

1

66.190.824.151

I14.935.909.354

10.000.000.000

thang 12 nam 2014 phdn 6nh cric khodn ti€n gui c6 lc! han 0l

tai c6c ng6n hdng thuong mai vdri lai su6t tu 4,8% ditn s,2o/o/ndrl..

\
)

t.

s

6.

ninc rdx xHo
3t/12t20r4
VND
C6ng cu, dqng cg

3l/12D0r3
VND
45.947.955

Chi phf san xu6t, kinh doanh dd dang

8E6.01 1.676

Hang b6a

7

5 .7 1s

.930 .7 02

16.60r.942.378
Dg phdng ginm gi6 hdng tdn kho

390.462.000
76.208.678.49'l
76.64s.0EE.446
(3.427 .067 .946)

Gi6 tr! thuin c6 th6 tngc bign Ouqc cia hing tdn kho

ll

76.601.942.378

73.218.020.500


cONG Ty cO pHAn pnAx
tS

tlts fran Hoirg

n6x vA

H6,c,

cni.r oAu rni rAv

NAM BO

Na. phudng Hung Lqi. qu,in Ninh Ki6u

Thnnh phii Cdn Tho, CHXHCN Viet Nam

Cho ndm

tli

chinh ket thric ngdy

THUyfT MrNH BAo cAo rAr cniNH Cri6p theo)
Cdc thuyA minh ndy ld n\t bO phdn hqp thdnh vd cAn drqc doc ddng thdi voi

7.

3l

B{o c6o tAi chinh
thi$tg 12 niorr2014
MAU s6 B O9-DN

b6o c6o tdi chlnh kAm theo

TAI SAN CO DINH HTJU HINH
Nhir cira,
ki6n tnic

Phudng tien

tii

vin phdng

T6ng cQng

VND

VND

VND

VND

17.652.402.219

4.130.301.818

t.698.317 .772

vit

vin

Tbi6t bi

NGUYEN GIA
T4i ngiry 0ll0l/2014
Mua trong n[m

8.163.288.864

T4i ngdy 3111212014

926.506.364

25.815.691.083

4.130.301 .818

2.624.824.136

23 .481 .02't
9

.809

.089 .79s .228

32.570.817.037

crA rRl HAo MoN LUy KE
T

4i trgity 0l l0l 201 4

Khiu

hao trong

nim

Tai ngiry 3111212014

3

.688 .696 .970

r.053.675.853

1.302.015.61I

3

.145 .428 .314

688.1t4.077

404.119.459

6

.834 .t25 .284

|

.7

4l

.'7

89

.930

6

.044 .388 .434

4

.237 .661

.8s0

1.706.135.070

10.282.050.284

crA rR! cdN LAI
3111212014

18.981.565.799

2.388.s11.888

918.689.066

22.2t8.766.753

T.i ngiy 3111212013

r3.963.105.249

3.076.625,965

396.302.161

r7.436.633.375

T4i ngiry

Nguyen gi6 tai sall c6 Ointr da kh6u hao h6t nhung vin cdn sri dqng tai ngdy 31 thang 12 nam 2Ot4
trl h 1.043.091.027
E.

rAl

sAN

vh

I

\

Quydn str dgng tldt

T6ng cQng

VND

VND

NGUYIN GIA
Tai rydy 0110112014

6.127.772.625

6.127.772.625

Teng trong nam

9.788.197.500

9.788. t 97.500

5.915.970.125

15.915.9?0.tzs

3111212014

15.9t5.970.r 2s

15.91s.970.125

T4i ngny 3lll2l20l3

6.127.712.625

T4i ngiry 3l/ 1212014

r

Ki

Tai ngiry 0l/01/2014
Kh6u hao trong nlm

Tai ngity 3ll12/2014

crA rRl coN LAl
T4i ngiy

61

gi6

cdD|NH vO HiNH

ctA rR! HAo MdN Loy

\
\

12

6.127.772.62s

t,


CONG Ty cO pHAn

pnAx sox vA Hol cHAr oAu xni rAy NAM Bo

I5l/18 Tran Hoang Na- phuong Hung Loi. quan
Thanh ph6 Cdn

N

Cho nim tai chinh k6t thfc ngAy

THUYTT MrNH BAo c^o TAr cHiNH Cri6p rheo)
Cdc thuyait ninh ndy ld nOt bQ phin hoo thdnh vd cin dv.oc

9.

Brio cio thi chinh
12 narn 2014

inh Ki6u

Thq CHXHCN ViQt Nam

3l thing

MAU s6 B O9-DN
dqtc d6ng

thdi voi bdo cdo tdi chinh kim theo

BAT DONG Si.N DAU TU'

VNI)

Nhd cii.r,
ki6n trfc
VI\ID

9.714.364.000

1.766.025.000

I 1.480.389.000

s.714.364.OO0

|

.766.025.000

r 1.480.389.000

GIA TR! HAo MdN LOY K6
Tai ngiry 0l/01D014

880.440.732

880.440.732

,,, t ,
Knau nao rong najn

161.135.721

161.135.7?l

Quydn sir dpng

ttit

vit

T6ng

vt\D

NGUYTN GL{
Tai: ngiry

O1

/01 D014

T4i ngiry 3'l/12DO14

T4i ngiry 31/12D014
GL{.

| .041 .s7 6

.4s3

1.o41.576.453

10.438.412.547

lTI coN LAI

T4i ngiry

3lll2t20l4

9.714364.000

724.448.547

"f4i ngiy

3unnll3

9.714364.000

885.584.268

Theo quy tlinh tai Cbuin muc Ki! toen viet Nam s6 05 - nk d6ng sdn ddu u, giit
hqp lj cia bdt
san dau tu t4i ngay 3l th6ng 12 nim 2014 can duo. c trinh bey. Tuy nhiCrl Cdng ty hi€n chua x6c
giri td hqp Ij cria b6t dong san ddu tu n€n chua trinh bdy tren Thuyiit minh b6o c6o tai chinh. D€
tluo. c giri tri hqp lf ndy, Cdng ty s€ phdi thu€ mot Cdng ty tu v6n ttoc hp il6nh gi6 gi6 tri hqp If c

fi


r0.

ty chra tim

duo. c

c6ng ty tu v6n phn hqp d6 thuc hiQn c6ng vi6c ndy.

,i ..

nue mu nnap ooann ngnrgp

I nue

l.

COng

\:l

THU6 vA cAc KHo.AN pHAr NQp NHi NUdc

-tI

I

tu. HiCn tai,

tnu nnap ca nnan

cAc KHoAN PHAI rn,4, PHAI

I.IQP

I

3UnnIl4

3Ur2nOr3

VNI)

YND

2.237 .961.244

2.996 .869 .942

127.241.613

25.3E5.914

2.365.202.857

3.022.255.856

NGiN HAN KHAC
3Ul2t20l4

VND

Lnret Knau muong mal

3l/12D013
VND

10.151.459.805

Cii tric phai tre

935.810.000

Phdi fid" ph6i n6p kh6c

2.979.582.000
657.000.000

I1.0r7.269.805

13

3.636.582.000

fr
\


rui rAv

cONG Ty cO pHAn rsAx nox vA Hoa cnAr oAu
| 5 l/ l8 TI]en Hoang Na. phudng Hung Lqi. quan Ninh K ieu

NAM B0
BAo c6o tai chinh

Cho nim tai chinh k6t thric ngey

Thanh pho CAn Tho, CHXHCN ViCt Nam

THUytT MINH BAo cAo rAr cHiNH
Cdc thuyet minh ndy ld

n^t

bA

3l ffting 12 ndm2014
M.iu s6 B o9-DN

Cri6p theo)

phdn hqp thdnh vit cdn dtmc doc d6ng thdi voi bdo cdo tdi chinh kdm theo

v6N cHU sO HOU

tu QuydFpbdry L,gi nhufu sau thu6
tri6n di chinh chra phin ph6i
VND
\ND
VND

V5o iliu tu

cir chi

sd

Qui iliu
phit

hiu

VND

170.000.000.000 9.415.2t5.861

sit du tai 0t/01/2013
Lgi

nhuen,

4.137.607.931

28.5t 5.585.983

tong nim

30.393.7'13 .049

rnan pnol ror nnuel

T6ng cQng

VND
2t2.'t28.409

.77 5

30 .393.7'13.049

(r.5r 9.688.652)

r.5t9.688.652

Trich Qui khen thudng,

(4.905 .943 .262\

(4.90s.e43.262)

(25.500.000.000)

(25.500.000.000)

phtc lqi

lracotuc
s6

drtri3ul2nol3

170.000.000.000 9.475,215.861 6251296.5E3

26.983.121.rr8

Loi nhuan bong nim
Ph6n

ph6iloi nhudn

31

(l)

c6

tfc (3)

sii du t{i 3ln2l2014

(l)

170.000.000.000 9.475.21s.86r

212.716,239
31

562

.886.979 .122

(4.809.624.780)

(4.809.624;180)

(25.500.000.000)

(25.500.000.000)

26.966.732504

7.851.6{s.539

dA

cl

.l

(1.594.348.956)

1.594.348.956

Trich Qu! khen thuong,
phnc lqi (2)

Tri

.886.979 .122

I

214.293.593.904

Trong nim, theo k6 hoach hoat dong sa,n xu6t kinh doanh nim 2014 tluo. c ph6 duydt boi Hdi tldng quan tri,
c6ng ty tam trich Qu! du phdng tai chinh voi sii tirin 1.594.348.956 d6ng tu loi nhu6n sau thu it ntm2014.

4,

'/

rfi
(2)

Can

cf Nghi

quy6t Dai hQi ttdng c6 ddng s6 o7,NQ-DHECD ngdy 03 thring 4 ll6m 2014, C6ng ry da tam

trich Qu! khen thudng, phric loi theo ti lC l5olo lqi nhu6.n sau thu6 n6m 2014, tuong ring 4.7E3.046.868

ttdng vd trich b6 sung l0% phan tqi nhuan sau thui5 ruot loi nhudn k6 hoach nAm 2014 v6i sii tiCn
26.577.912 di)ng.
(3)

Theo Nghi quytit sO OZ^q-OUDCD nCu tren, cri tuc nim 2013 tlugc Dai H6i itdng c6 ddng ph€ duy6t ld
(E chia cho cric cd 25.500.000.000 cl6ng. Ndm 2013, Cong
.lugc chia trong nbm 2014. Cdn crl vdo Nghi quy6t U6i tt6ng euan tri s6 ITNe-TNB ngdy 14 th6ng t0
ndm2014, C6ng ty tam chia c6 hic dqt 0l ndm2014 cho c6 ddng bfng Z% m€nh gi6 c6 ph6n tuong duong

f

I 1.900.000.000 tlOng.

V6n itidu

lf cia

chri s& hiiu

v6n didu lc cua c6ng ty ld 170.000.000.000 tl6ng. Tai ngay 3l thring tZ natn 2014,v6n rti6u l€ itd rluo. c
c6c c6 d6ng g6p tfii" nhu sau:
Theo

Giiy

ding
T0ng C6ng ty Ph6n b6n vd H6a ch6t Ddu khi -

kj

chrfrng

nhin

V5n dfl g6p

kinh doanh

VND

d6n ngtv 3ul2l2014

Y.

127.500.000.000

75

42.500.000.000

25

VND
127.500.000.000

%
75

C6ng ty C6 phih

Lac co oong Knac

170.000.000.000 t00
t4

42.500.000.000

z)

r70.000.000.000

100

\


pHiN

rni

pH-AN BON vA Hol cs,Ar oAu
rAy NAM Bo
lS tl IS frin Hoamg Na- phudng Hung Lqi. quan Ninh KiCu
Thanh ph6 C6n Tho, CHXHCN ViCt Nam
Cho nam tdi chinh kiit thric ngdy

cONG Ty cO

THUytT M|NH BAo cAo TAr cHiNH Oi6p

Cdc thuyet minh nay ld nQt

r2.

bQ

theo)

3

Brio c6o tiri chinh
20 I 4

I th6'ng I 2 nim

MAU s6 n os-ox

phdn hqp thdnh vd cdn dtqc doc d6ng thdi voi bdo cdo tdi chinh kdm theo

vdN cHo sd Httl

(Tii6p rheo)

56 luqng cd phi5u phat hanh t4i COng ty nhu sau:
C6 phiSu

3U12t2014

31fl2/2013

17.000.000

17.000.000

17.000.000

17.000.000

S5 luong c6 phiiiu de brin ra
'i-

Lo prueu pno mong

Si5

lugng c6 phiilu ttang luu hinh

+ C6 phiilu phd thdng

t

C6 phii5u ph6 th6ng c6 mQnh gi6 10.000 VllD/c6 phiilu.
13.

BO PHAN THEO LiNH

vut

ic
tc

KINH IX)ANH

HoAt dQng san xudt kinh doanh chinh cia C6ng ty chu y6u ld kinh doanh cric loai ph6n b6n st dung trong
nong nghi€p. Theo tl6, th6ng tin tdi chinh duq c trinh bey trCn bang cen d6i k6 toam t?i ngdy 3l th6ng 12
nam 2014 vd tod,n b0 doanh thq chi phi aluo. c trinh bdy tren bao cAo ket qud hoat tai chinh ktit thric cing ngdy ld li€n quan tt6n hoat nghi€p._ Doanh thq gi6 v6n theo tring rnit hang vd hoat dQng sd.n xu6t kinh doanh ttuoc trinh bdy t4i Thuy6t
minh sd 14 vd s6 15.

14.

DOANH THU B/iN HANC VA CUNC CAP DICH VU

20r3

2014

VI\D
| .629.287 .t 14.280

Doanh thu URE Phri My

Chiiit khAu thuong mai

ls.

clA v6N

HANG BAx vA

s.997.376.195

728.236.168.850

8t7 .492.542.307

11.632.638.763

L954 .786 .7 47

2.569.798.2s2.805

2.894.295.531 .957

(2t.600.261 .723)

(4.270.370.324)

2.548.197 .99r .082

2.E90.025.t6r.633

o;cu qr cuNG cAp

| .s41 .464 .s07

.896

2013

YI\ID
r

.708.851 .260.136

Ciii v6n DAP hat xanh Trung Qu6c
Gi6 v6n NPK Phi M!

| 49

.9't2.8t 4 .07 7

47

.323.582.788

Gi6 v6n cic loai phdn b6n khic

72t.977.689.777

818. t 89.271 .881

9.819.148.480

8.037.427.854

2.470.497.7 43.018

2.81t.8r8.221 .278

Gi6 v6n dich

16.

Mi

w

vd gi6 v6n kh6c

270.87 6.021 .669
5

.864 .239 .738

DOANH THU HOAT DQNC TAI CHiNH
Doanh thu hoat along tai chinh tha hicn khodn thu l6i tidn grii tai cric ng6n hdng thuong mai trong nam.

l<

c(
:,ifl

.665

2014
YI\[D
Gi6 v6n URE Phri

.q!

DE

.664 .247

49 .644 .666

vd doanh thu khric

.788.412.99s.179

.4

r/'lt

Doanh thu c6c loai phdn b6n kh6c

lt

1

iE

273.437 .831 .529

Doanh thu DAP hat xanh Trung Qu6c
Doanh thu NPK Phri Mi

| 50 .997

Doanh thu cung cip dich

VI\[D

\I

:\
.!


co pHAx psAx n6x vA s6l csi.r oAu xni rAv NAM B0
l5l/18 Trin Hoang Na. phudng Hung Lqi. qurin Ninh Kidu
Bdo c6o tAi chinh
Cho nlm tai chinh kdt thric nsdv 31 thing 12 ndn 2014
Thdnh ph6 Cdn Thq CTIXHCN Viet Nam
cONG Ty

cAo rAr cHiNH (Ti6p theo)
n\t b0 ph\n hqp thdnh vd cdn &qc

THUYET MINH BAo
Cdc thuydt minh nay ld

17.

lVlAU SO B Og-DN
doc ddng thdi voi bdo cdo tdi chinh kim theo

CHI PHI SAN XUAT KINH DOANH THEO YEU TO

Chi phi nguy0n ligu, vflt liQu

2014

2013

YND

VND

976.131.698

Chi phi nhdn cdng

20.491.319.1E9

L nt pnr Knau nao tat san co

olnn

4.398.797.571

Chi phi dich vu mua ngodi

.083 .57

3

.t 46

t7 .454.213.037

7.617.626.292

8.520.669.865

.996

.3 64

50.4E0.239.399

lE.

4

.649

16

Chi phi kh6c

t.754.162.599
19.981.202.475

51.793.E21.122

cHr PHi THUt TrrU NHaP DOANH NGHTpP HrEN HANH
2014

2013

vl\tD
Lgi nhuin tnnfrc thu6
Di6u chinh cho thu nhip chiu thui6
Cong:

cdLc

40.9r6.639.920

40.623.826.384

127.272.800

296.386.955

.272.800

296.386.955

41.043.912.720

40.920.213.339

2)o/o

25v,

9.029.660.798

10.230.053.335

9.029.660.798

r0.2J0.053.J35

khodn chi phi khdng duoc khdu trir

127

Thu nhip chiu thu5
I nue suar

Thu6 thu nhfp doanh nghiQp
a

phii

vt\tD

nQp

!
,l

I)f

D

i,

).

t,l

I nue mu nnap ooann ngruep ouoc mlen gram

Chi phi thu€ thu nhip doanh nghiQp hiQn hirnh

rlG
19,

CONG CU TAI CHINH

rlill

Quin lf rrii ro vdn

.ct

r-l

Cdng ty quan lj ngudn v6n nhim dtun bao rang C6ng ty c6 thi5 vira ho4t tl6ng lien tuc, vta t6i da h6a lqi
ich cria cric cd tl6ng th6ng qua t6i uu h6a s6 du ngudn viin vd c6ng ng.
C6u trric v6n cria Cdng ty gdm phan v6n cria cac cd tl6ng (bao g0m v6n g6p, c6c quy du fi:&, lqi nhu6n sau
thue chua phan phdi).

Cic chinb sdch k6 todn chi y6u

Chi tiitt c6c chinh siich kil to6n chri yiiu vd cric phuong phdp ma Cdng ty 6p dgng (bao gdm cric ti€u chi ttii
ghi nh6n, co sd x6c dinh giti fi ve co sd ghi nhdn c6c khoan thu nhip vd chi phi) chinh vd c6ng ng tdi chinh iluo. c trinh bdy tai Thuy6t minh s6 4.

C{c logi c6ng cg tiri chinh

Tii sin

3l/l2DOt4

3t/12t2013

VND

VND

66.790.824.t51

114.935.909.354
6 .6'7 4,t7 0.'7 15
3.000.000
r21.613.0E0.069

tAi chinb

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c6NG ry cO pHAr pnAr n6r vA u6l csi.r oAu xHi rAv nrvr rO
tS t ll t tran Uomg Na- phuong Hung Lqi, quAn Ninh Kidu
Thanh pho Can Tho, CIDGICN Viet

Nam

Cho ndm

tii

860 c6o

chinh ki-it thfc ngdy

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n

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tii

chinh

| th6ng l2 nim 2014
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thii

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CONG cU TAI cHiNH (ri6p theo)
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to6n do Thdng tu s6 2I0DO0qTT-BTC do Bd Tdi chinh

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ban hdnh ngdy 06 th6ng I

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n6m 2009 ("Thdng

tu 210") ctng nhu c6c quy tfnh hipn hdnh chua c6 hudng din cu th6 v€ vigc x6c tlinh gi6 tri hqp lf cua c6c
tei san tai chtnh vd cdng ng tdi chinh. Thong tu 210 y€u cdu 6p dung ChuAn muc b6o c6o tai chinh Qu5c t6
vi viQc trtnh bey b6o c6o tai chlnh vd thuyilt minh thong tin d5i v6i c6ng cg tdi chinh nhrmg kh6ng tlua ra
hu6ng ddn tuong ttuong cho vigc tl6nh gi6 vd ghi nh{n cdng cu tai chlnh bao giim cd 6p dung gie
nhirn phn hqp voi Chuin mgc bdo cdo tai chinh Quiir rr5.

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ty Cd phdn vd

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ro ndy do thiilu thi fudng mua c6c cong cg tii chffi ndy.

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cdc tdn thdt tai chinh cho COng ty. COng ty c6 chinh s6ch tin dlng phr) hqp vd thudng xuy€n theo
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rui ro tin dung trong y6u ndo vdi c6c khdch heng ho{c diii t4c.

din tf6n

Quin

li nii ro thanh khoin

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rui ro thanh khoan nhrm diim bno dri ngudn v6n dd d6p img c6c nghia vp tdi chinh hiQn
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nq tliin hen vi tdi san dih han tong ndm d mric c6 th6 dugc ki6m so6t d6i vdi sti viin mn C6ng ty tin rdmg
c6 tlriS t4o ra trong ndm d6. Chinh s6ch cua Cdng ty la theo d6i tlutmg xuy€n c6c y€u cdu vd thanh khoin
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vd

tti v6n md c6c c6

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bdy dga [€n ddng tidn chua chi6t khdu cua tii sdn tdi chlnh vi ddng ti€n chua chi6t kh6u cua cong ng tdi
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ld can thi6t d,5 hii5u ilugc viQc quan lf rui ro thanh khoin cta C6ng ty khi tinh thanh khodn tluo. c quan l!

tren co sd cdng ng vd tdi srin thudn.
17


puAx sox vA HOI cHi.r nAu xni rAv NAM BO
tt fmn Ho,rng Na. phuong Hung Lqi. quAn Ninh KiCu

cONG Ty cO pHAx
tS

tl

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Cho nim tdi chinh ket thric ngay

Thdnh ph6 C6n Tho, CHXHCN Viet Nam

3l thing

12 n6m 2014

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Cdc thuyet minh nay ld

r9.

n^t

b0

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I nim Tir l- 5 nim

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thuin

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266.322.121

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ttri ngudn tidn
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nir llin

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T6ng C6ng g Phin b6n vi H6a chAt DAu khi - C6ng ty Cii phan
Chi nhinh T6ng C6ng D Phen bon \A H6a chir Diu khi
C6ng ty C6 phdn Quan li va Ph6t tri6n nhi Diu ktri Midn Nam
Cdng ty C(i phin Phan bon vi Hda ch;t Dau khi D6ng Nam BQ
C6ng ty C6 phan Bao bi Darn Phn
TOp Doan

Mi

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nh6nh Thdni ph6 Hd

Chi Minh
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hG

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L

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|

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Bio hidm PVI T6y Nam

Cring T{p tloan

Diu khi Qu6c gia ViQt Nam

Tip

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doan

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Cring TAp doA'| Diu khi Qu6c gia Vi€t Nam

C6ng ty Bao hi6n PVI Thnnh ph6 Hd Chi Minh
C6ng ty Cii ptrdn V6n Trii Ddu kii D6ng Duong

Chi nhrinh Cdng ty C6 phan Ce phe Petec tai tinh Ddng Thrip
C6ne ty Cd phAn Dich vu VSn trii DAu Hri Criu Long - Chi nh6nh
COn Son

l8

Cing Tip doan Diu khi Qu6c gia Viit Nam
Crlng Tip doin Diu khi Qu6c gia Viet Nam
Cr)ng Tip doin DAu khi Qu6c gia ViCr Nam


cONG Ty cd pHAx pHAn adn v.i sol cnAr oiu xni
tstlt A tmn Uoang N4 phudng Hung Lqi. quAn Ninh Ki6u
Thdnh ph6 CAn Tho, CHXHCN Viet

rsuvfr

u|IvH BAo cAo

r.il

Narn

BO
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thic ngdy 3l

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cHiNH (Ti6p

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20.

rAv NAM

theo)

cin

l2 nam

thamg

20'14

uAu s6 n oq-ox

thm.c tlgc

ding thdi v&i bdo cdo tdi chlnh kim theo

NGHTEPvUvA sO DU'vdr cAc BnN LItN QUAII Cri6p theo)
Trong n6m, COng ty dd c6 cdc giao dlch cbri y6u sau voi c6c b6n li€n quan:
20t3
VND

2014

VND
Mua hing h6a
Tiing Cong ty Phen b6n vd H6a ch6t Ddu khi - cdng ty c6 phin
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nlrdLnh

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lj

vd Phrit tridn

nhi

chir Diu klri
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13

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| .728.169

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r

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c6ng ty Bio hiiim PVI Tdy Nam

588.866.278

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chit Diu lJrl D6ng Nam

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tri

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I


cONG Ty cO pHAr ps,N soN vA 116A. cH,Ar oAu xni rAv NAM B0
tSt/tS tran Uoang Na, phudng Hung Lqi. quan Ninh Kieu
cho nam tai chinh k6t thuc
Thanh ph6 cen Tho, cHXHcN viet Nam

860 c6o
nBay

THUytT MII\H Bio cAo TAI cHiNH Oi6p tbeo)
Cdc thuyiit minh nqy td nQt

20.

bQ

tii

chinh

3l th6ng l2 n6m 2014
M,iU s6 B O9-DN

phdn hqp thinh vd cin dtmc tloc itdng thdi voi bdo cdo tdi chinh kim theo

NGHrppWvA 56DUV6TCAC BtN LIoN

QUAN Cri6p theo)

Tgi ngdy 31 thdng l2 nam 2014, s6 du vdi cdc b€n li€n quan nhu sau:

3l

3ltr2t20l4

VND

2D0t3
V]\D

Phii thu khich hing

Tdng C6ng ty Phdn bdn

vi

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chit Diu Khi - Cdng ty C6 phin

3

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.678

51.899.181.231

Phei thu khrch hang le c6 dong

2.480.649.475
3.625.000.934

(lng trurirc nhi cung cip
T6ng C0ng ty Phan b6n vd H6a chdt Diu khi - COng ty C6 phdn
COng ty C6 phan

402.800.000

Chfng khodn Diu Khi - Chi nhrffi

27.500.000

27.500.000

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phin

69.900.000

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Phii tni ngudti bin
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Cdng ty Cii phan Quin
COng ty BAo hi6m

vi

lj

H6a

chfi Diu khi -

vd Phit hi6n

nhi

COng

ty C6 phan

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PVI Tdy Nam

.051

4.663.127

604.698.105

1.113.487

.46t.477

559.777

32.129 .07

367

106.77 4.433

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tri

5

21.989.182

5E.746.600

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527.3t4.241

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so SANH

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o
n
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Thinh C0ng
to{n truong
Ngtry 02 thdng 3 ndm 2015

20

)n Dftc

Giim ooc

thring 12 nim 2013 cria