bao cao tai chinh giua nien do da duoc soat xet

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c6o nay cing v6i bao c5o tai chinh giii6 ni6n d0 cna C6ng ty cho ki ho?t dong 6 thSng ket thric ngay 30 th6ng 6
nAn 2016.

HQI DONC QUAN TRt VA BAN CI,{M D6C
C6c tltanh vi6n cna Hoi d6ng Qunn
beo ceo niy s6n:

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tri va Ban Cialn d6c C6ng ry .a diau hanh Cdns ty trong lci va d6n ngay lap

tri

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. Dua m cdc x6t ilodn vn u6c tlnh rnot cAch hqp Ii va dtAn trAng;
. Ncu rO crc nguy€n dc kii to6n th{ch hqp c6 duqc tu6n thi hay kh6ng, c6 nhtng 6p drtng sai lQch trqng y6u cAn
Ban Gi6in dric C6ng ty c6 trach nhiem Bp b6o cro tai chinh gita ni€n dO phan ,nh mot c6ch rune tt'lrc va hqp
ai chitrh ciing nhu k6t que ho?t dong kinh dodh vd ttnh htnh lrru chuydn tidn 4 cna c6ng ty tr-ong

tinh hinh

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ry cO PH-AN PHAN BoN v.i HOA CHAT DAU
15l/18 TrCn Hotorg N4 phubne Hlmg Lqi, quEn Ninh KiCu
ThAnh ph6 CAn Thq CID(HCN ViCt Nam

cONc

xHi

Tiy

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BAo cAo ciIA BAN Gr,iM DOc Gi6p rh€o)
rR icH NH|0M ctrA BAN GIAM DOc Gi6p theo)
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ni6n .lO tuan thn chuln n$c k€ toa4 ch6 dO k6 toAn doanh nghiep Viet Nam vd chc quy .linh pMp li ci Ien quan
d€n vi€c bp va trtnh bdy b6o c6o tni chlrh gi{ra nien d0- Batr Gi6n .t6c cfing chu trch nhilm dnn bdo an ban
cho ttri sen ci|a C6ng ty vA th[c hien c6c bien pbep d ch hgp da ngan chin ve phit hien clc hdnh vi gian l6n \d sai

phan khac.
Ban ci6D d6c x6c nhAn rihg cong ty da tu6n thn cac

ya

cAu neu

trn

trong viec l4p b6o cno lni chlnh gita ni€n

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ndn 2016

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Deloitte.

Tang 124, Toa nha Vinaconex
34 L6ng Ha, auan D6ns oa.

o
s6,

)!N

6n

thoa

Fax

fiwt+att-ec

+844 6288 3568
+844 6288 5678

Bio cAo soAT xfr n,io cAo rar cnilrr crtlA NIiN DO

!!s!lgi:

cac c6 d6ng

Hoiil6ry Quin

trlrt

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cirm d6c

c6trs ty C6 phAtr Phatr b6tr vt H6a chAl D6u khi Tiy Nrm B0
Chfng t6i da soat xA bno cto tai chinh git'a ni€n dO kem theo cna Cdng ty C6 phAn Ph,n bdn va H6a chAr Deu khi
Tay Narn BO Gai tir Id "C6ng ty"), duqc hp ngiy 08 dr6ng 8 nam 2016, rn tt-dng 4 den trang 25, bao g6m Bang
c6n d6i k6 to6n giira nien dO t?i ngey 30 thrng 6 narn 2016, aeo c6o kel quri hoat dong kinh doanl gita ni6n d0,
B60 c6o luu chuydn tian tC gita ni€n dO cho ki hoet dong 6 thAng k6t finc ngdy 30 th6ng 6 nrm 2016 va BAn
6uy6t minh b6o c6o tai chinh giiia nien d0.
Trdcb nhi€m cna Batr Girtn il6c

Girn diic C6ng ty chlu tr6ch nhiem Ep vd trinh bdy trung thgc vn hqp li b6o c6o tai chlnh giu"d niCn d0 theo
chuin muc k6 torn, ch6 dO t6 toan aoanrr nehiep Viet Narn vd c6c quy dinh ph6p li c6 licn quan den viec lap va
Ban

trtnh bdy b6o cao tai chinh gita ni6n dO va chiu !:dch nhiem va ki6n so6t noi bO md Ban Gitun d6c xAc dinh h cin
thiet d€ ddm bao viCc lap va tdnl bay b6o c6o 1ai chlnh gila niCn dO kn6ng c6 sai sot Fqng yeu do gian Un hoac
nharn 6n.

69

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cia chfng t6i. Chung tdi da fil'c hien c6ng viec so6t x€l theo Chu6n nqc ViCt Narn ve hqp d6ne dich vlt soer xdt
s6 2410 - Soat x& t}6ng tin tai chlnh gitra nicn dO do ki6m todn vi€n doc Qp clla don vithvc hi€n.

r&icil

C6ns vi€€ sofi xa b5o ceo tai chinh siiia nien dO bao gdm vi* thu-c hien c6c cuoc ph6ng v6n, cht yi:u |e phdng
vin nhiing ngudi chiu trAch nhi€m va crc v6n da tni chinh k6 to6& ve tbgc hien thi tUc phen tich vd c^c thri tuc
so6t x6t b6c. MOt cuoc soAr xA vA co bin c6 phqm vi hgp hon n6J cuoc kiam to6n dugc thUc hien th€o c.ia chu6n
mu-c kiam todn Viet NaIn va do vay kh6ns cho phep chung t6i dqr duqc su ddn bdo rang chuns !6i se nhan bi6t
duqc rj! ce crc vAn da trong y6u c6 tha duorc phrr hi6,n lrong mot cuoc ki6m to6n. Theo d6, chung t6i kh6ng dua ra
y ki6n ki6m toan.

I

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X6t luin c[a Ki6m todtr vi6tr
Can cf fen kiit qud soet x6t cia chfng tdi, ching tdi kh6ng thdy c6 vdn da ei khi5n ch0ng tdi cho rtng bAo c6o tdi
chlnh gita nien dO kcm lheo kh6ng ptl.in tufi rung thuc !a hqp Ii. Fen crc Urla c?nh trqng yiiu. rinh htnh tdi chinh
.]0 rh6ng 6 n5m 20 I 6. va kiit qua hoat dong kinh doanh vd luu chuy6n ti6n te cia C6ng ty cho
k6r th'ii ngay 30 thrng 6 nam 2016. pht hqp v6i chudn muc kii rotn. chi dO kE rorn doanh
cAc quy dinh ph6p Ii c6ICn quan den vi€c bp vd trinh bdy bao ceo tni chinh giila ni€n d0.

g1ffi(ngay

:Y@trss
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DangChI Dtrng
Ph6 T6ng cirn d6c
Giay ch'lng nhan d,ns

ki

hdnh nshe ki€m toan

sii oo3o-20r3-ool-l

Thq n(t vd tlgi diQn cho
CONG TY TNHH Df,Lorrrr
Ngny 08 thdns 8 ndn 20 I 6

vl+T NAM

Ha N1i, cItxHCN vict Nan
Ten Deloitte dudc don! d6 chimd hoec nhidu thaoh vren crla Delo tle Touche Tohmalsu Lim ted, mol c6ng IyTNHH c6lr! sd t?iAnh
va manq luo cac hang thdnh vicn - m6ith,nh vicn a m6tt6 chLrcd6c ap ve mal phap li. Deloilte Tolche Tohnalsu L miled
deloitle com/aboul
(hay Deloiae Toan ciu') kh6ng cung cip d ch vu cho cac khach hiLng Vu long xem tai websde
d6 bi6tth6m lh6n9 tin chihAl va co c6u phap li cna Deotle Touche TohmatsL Llniled va cic hang lhanh vi6n.

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coNG rY cO PH,{N PHAN BON
vA HOACHAT DAU KHi TAy NAM

BO
Nam

l5 l/ I 8 Tnin Hoang Na" phuong Hnng Lqi. quin Ninh
Thanh ph6 Can Tho, CHXHCN Viet

BANG cAN D6I

Kiau

Kf ToIiN

Bdo cdo
Cho

tli

chinh

gila

dietr iro

hi hoar d6ng tt ngay O I tlAng0t nrn20t6

d6n ngdy 30 th6ng 6 niln 2016

GTtrA NSN DO

Tai ngay 30 thdng 6 ndn 2016

MAU sO B orr-DN
(Ban hdnh theo Thong ht s.j 200/20 t 4m-BTC
nsay 22 thttns 12 ndn 2014 cia BA Tdi chinh)

Don vi: VI\ID

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Mi

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110

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132
136
140

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200

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CONG TY CO PH,{N PHAN B6N
HOA cHAr DAU KHi TAY NAM BO
l s l/18 Tren Hoing N4 phudng Hung Lqi, qu6n Ninh KiAu
Thanh ph6 CAn Tho, CHXHCN Viet Nan

vi

B,iNG cAN DOr

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Cho

hi

do tiichinb giii? oi6o il6

hoat dong ti! ngay 0l ft6ng 0l nern 2016
den ngay 30 th6ng 6 narn 2016

Kf ToiN GrifA NriN D0 Gi6p

rheo)

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MAU sO B ola-DN

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nsay 22 thdns l2 ndn 2014

da

4ry-BTC

B0 Tdi chinh)
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r.

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215.009.458.295

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170.000.000.000

I 70.000.000.M0

170.000.000.000

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r8.928.985.693

421

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15.066.732.504

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11.013.740.098

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phdi hqp thdnh da bdo cAo
5

ii

chinh siea nten dA nny


cONc rY cO PHAN PHAN B6N
vA HdA CHAT Diu Kni rAy NAM BO
l5l/18 Trin Hoang N4 phudng Hung Lqi,
Thanfi ph6 Can Tho, cHxHCN Vi6t Narn

BAO C/iO

KfT

Cho

qu6n Ninh Kjau

Cho

ki

Bdo cdo tii cblnh giitu ni€n ilo
hoar dong tir ngay 0l tll.ing 01 nlln 2016
d6n ngey 30 lhrng 6 nirn 20 | 6

QUA HOAT DONG KINH DoAIYH GIOA NTTN

ki hoqt d1ng

6 thdns ket tktc nsasr 30

thins

6

Do

ndn 2016

MAU s6 B O2a-DN
(Ban hanh theo Ih6ns tu sii 200/20 I s|-r-BTC

ngay 22 thdns 12 nan 2011 aia B0 Tni chinh)
Don vi:

cHi

rltu

rua.6

l. Dornh thu bln hitrgvi
2.

Cic khoan gi,m trir

cung cip dlch vg

doanh thu

3. Doatrh thu thuAn va bdn hing
dich vs (I0{l-02)

vi

cung

cip

0l
02
l0

11

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s. Lqi trhuiD gop v. b{tr
dlch vs (2F10-11)

bingvi

cung c6p

2l

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22

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25
26

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li

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doanh nghiip

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10.992.388.2t7

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1.353.589.734.471

19

1.101.441.481.290

1.3r6.388.409.915

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bi trhuin k6toin trutc

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10.224.431.172

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t0.3s9.943 .783

30

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17.963.415,585

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Ng6 Thi

h C6ng

to6n
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22

tru&tg

I ndn 2016

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bO

phdn.

h,p thanh aia bdo cdo tdi chinh gita nien dO ndy

:

.346.465.984

(30=2u(2H.2)(2s+26))
I

t

14.011.464.1s6

)


cONc rY cd PH,iN PHAN BON
yl IOl,cItAr DiU lHi TAy NAM

BO

l5l/18 Tran Hodng N4 phudng Hmg Lgi, quen NinI

Thanh ph6 Can Tho, CIIXHCN Vi6t

Narn

cio

BAo

LIJTU

860 c6o

Kieu

Cho

ki

hoAr d6ng tir ngay

.ri chinh gifi,a nico ito
0l tl,6ng 0t nam 2016

ii6n nery 30 thang 6 ndin 20t6

cmryTN TIEN TE GTIIA NNN DQ

Cho bi hoqt d,nA 6 thdng kd hnc

ngrr 30 hAng

6 ndn 2016

MiU 56 B ma-DN
@an hAnh heo Thnns tu sd 200/2014m-BTC
ngay 22 thdns t 2 ndn 20t 4 da Bd Tdi chinh)

Don vi: VND

CHI TIEU

Mt

I. LUIJ CHUYEN
l-

TIiN

trgiy

0r

17.058.765.783

17.963.115.s8s

*hodn:

2.555.304.158

Kh6u hao tni san c6 dinh va bAt d6ne sdn dau tu

02

Cec khoaLn dlr phdng

03

(t .965.424.687)

@ei) tu hoer done dau tu

05

(3.667.879.15s)
13-980-766.299

3.

Lqi rtu1n & hogt ttang hinh doanh

rin tut

0lnln0l5

il€tr ngly 30/6/2015

TIJ HOAT DONG KTIH DOANH

L{i nhu\n turhc hui

2. Dieu chinh cho cdc

ogiy 0l/0lnol6 Ti
s! Ti
dCtr trsiy J0/6,2016

trrLirc

tha! .I'1i

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2.467.606.276
(1.346.465.984)
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83.73s.277.819

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16

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17

tin *uin * hos! dOns hinh doart
CHUYtN TIiN TTI HOAT DONG DAU

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II. LUU

(45 .155.27

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vn

(4.065.538.467)

720.000.000

20

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198.236.64s

(3.879.192.295)
455.200.500

(3.026.276.078)
80.865.530.658

TTI

c6c tai san dai hen khac

z,

I ren

27
30

nr cno vay. co ruc va |gt nnu?n ouqc chta

fiuin tit hog! d^ng irdu fit
CHUYIN TIiN TI'HOATDONG

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1. Cia

tuc, lqi nnuAn da tni cho cd

tuu chryh rtn *uln t* hog
Luu chuycn tiad thuAn trotrs

ki

r.330.260.430

1.610.210-821

1-330.260,130

TAI CHINH

d6ng

AOns tdi

3.020.110.821

36

chinh

(

50

(11-952-904000) (9-610.260.000)
1.749.601.s30 72.555.53t.088

10

(s0=2Gr30+40)

l r .952.900.000) (9.640.260.000)

Tiatr

vi turng

iiuong aian itAu

ki

60

66.790-424.t51

Tiln

vn tuong

ilrong ti6n cu5i

t

70

139346355.239

Ng6 Th!

Thtnh Cdng
todn

trutng

Ngny 08 thdng 8 nan 20 I 6
Cnc huyet ninh kan theo

h

nAt bA phan hqp hAnh ara bAo c'o
7

hi

chinh

gita

nien d0 nAr)


cONc rY cd PHAN PHAN B6N
vA H6ACHAT DAU KHi T,iy NAM

BO

l5l/18 Tran Hoang Na. phuong Hung Loi. quAn Ninh
Thanh ph6 Can T}lq CHXHC]I Viet NaIn

Kiau

Bio c6o ui chior giii" tri€n ito
Chokiho?tdongtirngey0l th6ng0t nern2016
ddn ngdy 30 rh6ng 6 nam 2016

,-on
Cdc thuyit ninh nay Id n6t bA ph4h hop thdnh

I.

fi

can tuqc doc ding rhoi

toi

b!,o

aio

tdi chinh

aita hicn

dO

k?n theo

TH6NG TIN KH,1.I QUAT
mtrh thtu st hiiu v6tr
C6ne ty C6 phdn Phan b6n vd H6a ch6t Ddu khi Tay Nan BO

..C6ne
ty')
Gd tit H

duqc chuydn d6i tu
C6ng ty TNHH MTV Phan b6n va H6a chSt Ddu khl Tay Nan BO - dugc thanh hp theo ci6y chrng
nhan dang ki kinh doanh sii 180072246t ngdy 3l th6ng 12 ntun 2010 vd cidy chnng nhan dins ky kinh
doann thay d6i lan th'? 9 nsay 25 thAng Ol nrrn 2016. C6 phiiiu cna C6ng ty duqc nicm y6t tai Sd Ciao
dich chung khoan Thanh ph6 Ha N6i ng,Ay 30 thbng 6 nam 2015 vd me chung khoAn h pSW.
C6 d6ng chlnh cna C6ns ty ld Tdng C6ng ry phan b6n vd H6a ch6t Ddu kht - C6ng ty c6 phAn C.Tdne
C6ns ty").

T6ng s6 nhan vi6n cna C6ng ty tai ngay 30 th6ng 6 nlrn 2016 la 73 nguin (t?i ngdy
2015:61 ngudi).
Nghnnh ngh6 kinh doaoh

vt

3l

rlt6ng 12 nirn

I

ho?t itong chitrh

cd

Ho?r dons kinh doann cia c6ng D bao s6m:

,,'htr

. Kinh doarft, xu6t nhep kheu phan Mn
. SAn xuat phan b6n va hgp chAt ni to
. Ban bu6n n6ng hrn siLn nguyen lieu (fi s6, tre, nua) vd d6ng vAt eing
. V6n tai hing ho, bing dut'ng bO
. l'oc xep nanc noa
. Dai li, rn6i gi6i, diu cie
. VAn tei hanC hoe d'Jdng thui noi dia
. Hoqt dons dich vl| h6 trq kh6c liCn quan d6n vAn tai (Fn kinh doanh dich vll eiao nl'6n hang xudt khiq
nnap khiu hoac d€i

lt

. Kho bli va luu gi|l hang ho6
. Quine ceo
. Kinh doanh bat dons sen, quyan sn dung dat thuoc chn sd hitu, chn s'i dqng hoac di lhue
. T6 chfc gi(fi thieu va xlc tiih thuoitg m4r
. Kiam tra va phan tlch ki thuat

kinh dosnh th6ng thu}trg

ki

xu;f

kinh doanh th6ng rhua'ng cna C6ns ty

Chu

thrnC.

san

.luo,,c thu-c

hien tsong thoi sian kh6ns qu6

.t{

rHi

CJ

{

rs

Ho4t dong chinh cua C6ng ry lA s6n xuet va kinh domh crc logi phAn b6n.

xui!

1te

a;
/

lam thn tqc hai quan)

Chu kt sin

,El

12


rY c0 PHAN PHAN B6N
vA H6A cHir Diu KHi rAy NAM BO
CONG

l5l/18 Tran HoAng N4 phudng Hnng Lsi,

Bro cdo

quen

Nhh Kiau

Cho

Tha'nh ph6 C6n Tho, CHXHCN Vigt Narn

THUYET MrNH BAo cAo
C'tc thtyiit ninh nay ld nAt

2.

cd sd

bO

rir

chinh giiie niCn ito
01 nlrn 2016

den ngdy 30 th6ng 6 nem 2016

cHiNH

phAn hqp

tii

hi hoqr dong tir ngdy 0l thdng

r[/A Nl6N DO GiSp theo)
MAU sO B o9a-DN
thanh rd cdn dnr:c dae dins thdi rA b,io ctio tdi chinh siiia nien ilO bn theo
G

BiO CAO rAr CHiNH Gr0A MoN D8 VA NAM Tir CHiNH

LAp

Co s& Ep b{o cdo tni chinh

gifir

niCn

ilo

Bdo cro r;ri chinh gila nien dO kem $eo duqc rinh ba) bing Ddng Vifl \aln rV\D). $eo nguyin tic gie
g6c ve phir hqp vdi chuan mlrc lii torn, ch€ AO k5 to6n doanh nshi€p viet Narn vd cec quy dinh phap
c6 li€n quan di:in viec l4p vA trtnh bay bao c6o lai chlnh eiua ni€n d0.

li

Bdo c6o Ai chlnh giiia nien d0 keln dreo kn6ng nh5rn phen dnh tloh hinh tai chli}I, k€t qui ho?t dong kini
doanh !a rinh hlnh luu chuy6n Liin ri Lheo cac ngu16n ric va rh6ne l€ $ rodn du-c ch5p nhAr chune r?i
cac nu6c khAc ngoai ViCt NaIn.

NIn

tni chinh

Nim tai chinh

cna C6ng ty

bit

dau

ft

ngay

0l theng 0l

Beo c6o tni chlnh gita nien d6 ndy duqc hp cho
2016.

3.

AP DUNG HUONG D,i.N MOI

vi Ki

ki

va k€t

thic lao ngay

ll

$aLng 12-

ho?t done 6 thdng k6t thric ngay 30 tlt6ng 6 nem

:

TOAN DOANH NCHIEP

Ngny.2l rhrnS 3 narn 2016, Bo Tni cllnh da ban himh Th6ng tu s6 5ll20'6n-T-BTc c'Th6ne ru 53")
sta d6i, b6 sung mot e5 diau cna Th6ns tu s6 200/20 | 4/TT-BTC ngay 22 thang 12 nlrn 2014 cia 86 Tdi
chinrr hudng den ch6 dO k,i toan cto aoantr ngtrlgp. Th6ng tu 53 c6 hieu luc cho na,m ai chlnh bit dau
vdo hoac sau ngay 0l thang 0l ntun 2016. C6ng ty da 6p dung Th6ng tu s3 fong viCc lap vd tsinh bey
b6o cAo Ai chlnb cho k' k6 tan tir ngay 01 th6ng 01 nam 2016 ditn ngdy l0 thang 6 niln 2016 cna C6ng

4*l

ITI

NA

ty,

4.

TOM TiT

c^c cHiNH s/icH

Sau day la c6c chlnh s6ch kd ro6n

KE T0AN CH[j

YfU

chi y6u duqc C6ng ty ,p dlme trong viec lap bao c6o Ai chinh gita

ni€n d0:

Udc tlnh

kC

to{n

ViCc bp bro c6o tii chinh giu-a ni6n dO tuan thn theo chdn Insc k6 to6n, ch€ dO kii todn doanh nghiep
ViCt Nan va cac quy dlnh phdp Iy c6 li€n quan d6n viec lap vd finh bny bro c6o tii chlnh giila ni€n d0
yCu cdu Ban Gi6in d6c phai c6 nhiing u6c tlnh va giA dinh dnh huone d6n s6 liCu b6o c6o !e c6ng nq, tai
san vd viec trinh bay cnc kloAn c6ng ng va tai san tidm ang tqi ngiy Ep b6o cAo Ai chlnh gita ni€n dO
cnns nhu cac s6 Ieu beo ceo vA doanh thu vd chi phl trong su6t kt ho?t ilong. Mac dn crc u6c tinh k6
to6n dugc l6p bzng rit ca sU hiau biiit c'ia Ban GiAm d6c, s6 fiCu phft sinh tbUc t6 c6 thd kh6c v6i c6c udc
tinh, gie dlnh dAt ra.
C6ng c+ 1ii chlnh

ch

nhAn ban t

Tdi sAn

hi

iu

chinh

Tai ngay ghi nhAn ban dil! tni sAn tai chlnh duqc ghi nhAn theo gie g6c cong c6c chi phl giao dich c6 licn
quan tru-c dap d6n viec mua s6rn tei sen lni ctrinl a6. Tai san tni chlnh cna C6ns ry bao sdm tian, c6c
khoan tuong duoB ii6n, phni thu kh6ch hnng vd c,tc khoan phai thu kt|rc.
Cong nq

ii

chinh

T?i nedy ehi nhan ban .rau, c6ng nq tai chlnh duqc ghi nhan theo gia g6c cong crc chi phi siao dich c6
li€n quan trUc tiitp ditn vi€c ph6t hAnI c6ng nq tii chinh d6. C6ng ng lai chinh cna C6ng ty bao g6m c6c
kloan phai t.A nguiri bdn, chi phi phai S vA cac khoan phai tri khec.

l
,t

I


CONG TY

vA HOA

c0

PHAN PHAN B6N

cHir

DAU KHi TAy NAM Bo
/l 8 TrAn Hodng Na, phudne Hung Loi, q'\in Ninh Kiau
Thanh ph6 C6n Thq CHXHCN ViCr NaIn
|5 |

Bro c6o
Cho

TOM TAT

cAc cHiN'H sAcH Kf TOAN cHo yfu

Ddnh giti lgi sa! ghi nhin hon

chlnh ginra tri€tr d0
20 I b
6 nam 2016

d6n ngdy 30

THUYtT MINH BAo c^o TAt cHiNH crtrA NrtN DO Cri6p theo)
Cdc thq\it ninh ndy Id nd bA phah hqp thanh fi cAn dvqc d@ din| thdi roi hto

4.

tti

Lj hoat d6ng tu ngey 0 I thang 0 I nim

MAU SO B 09a-DN
cdo

fii

.htuh sita aien

.J6

kln

theo

Cri6p th€o)

ilitr

HiCn tai, chua c6 quy dinh va d.inh gi6 lai c6ng cu tdi chinh sau ghi nh6n ban dAu.

Tidn

vi

c6c khotn tut ng iluotrg tiAn

Tien vd cec kho,n tuong duong tian bao gdm tian mit rai qui, cec khoan tian gui kh6ng kt hqn, c6c
khoan iien grJi c6 hi h?n g6c kh6ng qu,t 03 than& c6 l(l|a ndng thanh khoan cao, dE dnng chuy6n .i6i
thinl ticn vi It rii ro li6n quan di'n viec bi6n d6ns gi6 tri.
Nq phei thu
No phni thu B s6 tien c6 tha thu hdi cria kh6ch hang hoac cac d6i tuqng k}6c. Nq phei thu duoc trtnh bay

dleo gie tsi ghi s6 tnl di cdc khoan du phdng phai

fiu kh6 ddi.

Du phdng phei thu kt|6 ddi duoc fich bp cho nh[ng khoan nq phai thu da qud h?n thanh toan tn s6u
thang trd len, hoec cAc knoan ng phii thu mi nguoi no kn6 c6 khA nlng thanh toen do bi thanh ly, phd san
hay cec kh6 khdn tuong tu.
Hnng t6d

ldo

Hang t6n kho dugc xAc dinh trCn co sd gi6 th6p hon eiii6 gie g6c va gi6 tri tlNdn c6 $€ thgc hien duoc.
gii hang tdn kho bao gdm gi6 mua hdng h6a vi cnc chi phl li€n quan truc tifo d6n viCc mua hang
h64 nEu c6, dE c6 ttuoc hdng i6n kho d dia di6n va ftng tllii hien r?i. ci, xudt kho cua hang rdn ftn;
duoc x,ic dini theo phuong phep binh qu6n gia quyan. cjA tri thuin c6 tlG thlrc hiCn duqc duqc x6c dinh
brng gir.ben udc ttnh trn cAc chi phl uitc tinh d6 hodn inanh s6n phdrn cimg chi phi ti6p thi, bAn hang va
phan ph6i phft sinh.

Gi6

Du phdng giim gi6 hang 6n kho cna C6ng ry duqc trtch lAp theo c6c quy dinh k6 to6n hi6n hdnt. Theo
d6, C6ng ty duqc ph6p trich lAp dv phdns giam si6 hans t& kho l6i than, hdng, k6m phAin chdr va trong
trudng hpp gi6 g6c cua hang t6n kho cao hon gid tri thuin c6 rha thUc h'en duo-c rai ngiy kiit rhfc k' k€

Tni

s,nn c6

dinh htu binh

;I

vi kh{u hao

Tai sen c6 dinh htu hinfi duqc ftnh bay theo nguyen gi6 tnl gi6

fi

\ii

hao mdn liiy k6.

Nguycn gi, tdi s6n c6 dinh hlnh thdnh do mua s&n bao gdm gi6 mua vd roan
trvc d6p d6n viec d|ra
san vAo rrang lhai sin sang si dung.

t

S

.U

€ec chi phl kh6c li6n quan

Tdi sdn c6 dinh htu hlnh du.oc kh6u hao theo phuong phep dudng lhing dUa tr€n thoi gian httu d$g udc
tinl'- cu thA nhu sau:

Ki

ho8t dong 6 tb6ng k6t

thfc

ngly 30 thing 6 nlm 2016

6-10

Nha cn4 vat kiCn tnic
Mdy m6c thiiit bi

6

Phuong tien vAn tei

6

3-7
CAc kioan lai, 16 ph6t sinh khi thanh ly, b6n Ai san la ch€nh lech gi[a thu nhap dr thanh
l?i cna tai srn ve duorc ghi nh6n vao b5o c6o k€t qo6 ho?t dong kinh doanh.

l0

li

vdr

gi6 tri cdn

1)

coNG rY c0 PHAN PHAN BON
vi H6a CHAT DAU KHi TAY NAM BO
l5 t/18 Tran Hoang Na, phudng Hung Lqi, qu6n Ninh Kiau
Thdnh ph6 Can Ths, CTXHCN Vi€t Nam

THUYET MINH BAO CAO TAI CHiNH GIT/A NIiN DQ
CAc thuytit

4.

ninh nay Id

mOt b6

Cho

ki

Bdo cro tli chinh gina ni6tr ilo
hoat dong tn neay 0l th6ng 0l narn 2016
dCn ngdy 30 thang 6 nann 2016

CTi6p th€o)

MAU sO B o9a-DN

pl,nn hqp thdnh vd cAn dwc dN dine thdi roi bdo cdo

rdM rAr cic cHiN'H sAcH Ki

fii

chinh gifra nian dd

kin th.o

To?iN cHD yEu (Ti6p th€o)

TAi sttr c6 dinh v6 hitrh vn khdu bao

s6

A

gi6 tri quyan st dung d6t cia kho Ddng Th6p va Tda nha Vrn phdng t4i
/18 dudng Trllll Hoang Na thdnh ph6 Can Thq duqc trini bay rh€o nguyen giA trir gi6 rri hao ndn
k6, tuy nhi€n C6ng ty kh6ng trich khru hao d6i vdi quyAn st dvng dat v6 rhan han.

Tai san c6 dinh v6 hinh phan
|5|

lut

Brt dong stu ilio tu
Bet dons sen dau tu bao gdn quyCn s'l dqng di va nha xudng, vat ki6n truc do C6ns ty nim git nh[in
4rc dich thu lqi tn viec cho thue hoec chd barg gia. Bit dong snn diu nr cho thu6 drorc trinh bny theo
nguyCn gi6 trn gie ri hao rndn l[y k6. B6t dong sen dau tu chd t ng gie duorc trtnh bdy theo nguyen gie
trt suy giarn gi6 tri. Nguy€n gie cna b6t dong san ddu tu duqc mua bao gdrn gi6 mua va cac chi phi li€n
quan truc tiep nhu phl dich W tu ven vd luat phep li€n qu"n, thu6 truoc b? va chi phi giao dich li6n quan

khec. Nguyetr gi5 bt dong san diu tu iv xey h gi6 tri quy6t oan cOng t-inl loac cdc chi phi li6n quan

fuc ti6p cia

b6t dong san diu tu.

sd dau tu cho ftuC duqc khau h& th.o ph'r@8 phdp du@B rhinS FaD rhd 8ie hnu dung uoc ltnh rrong
vdng l0 n&n. cong ty kh6na trch khiu he diii voi brit dong sin .ti! ru Id quyan st dlng .tdr v6 tltit h?n.
861 dOnB

Cic khoin trA trufc
Cac k}loan chi phi ra rudc bao g6m gia ri c6ng c\'- dlrng cU xu;L duo,,c coi B co kha nang dem lai lqi lch
kinh ta trong hJong lai cho Cdng ry vdi thdi han tt mot nam trd l€n. C6c chi phi IIdy duoc v6n h6a dufi
hinh thtic cec khoan tre fiu6c dd'i han v, duq€ ph5n b6 vao bAo c6o kcl qua hoAr dOng kinh doanh, st
dung phuong pMp duarng thing trong vdng hai nen.

Chi nhao doanh thu
Doanh l])u b6n hang duoc ghi nhin kr'i ddng lhdi th6a man

t*

(a)

liin vd

Cdng ty dd chuy,in giao phdn l6n nii ro vd lqi Ich gin

cA

nIn

(5) diau ki6n sau:

quyen sd htu sen phdm hoac ha'ng h6a

cho ngudi mua;

O)

C6ns ty kl6ng cdn

ni'n sit

quyan quall

li

hins h6a nhu ngudi sd huu heng h6a hoac quyan kiem

51

sorr hane h6a;

lc)

Doanh lhu duqc xec dinlr tuong d6i chAc ch6nl

(d)
(e)

Cdns ty sc thu duqc lqi Ich kinh t6 tn siao dich ban hang; ve
X6c dinh duqc chi phi liCn quan d6n giao dich b6n hdng.

Doanh thu cia giao dich vd cune crp aich ur auqc shi nhan khi kiit que cna giao dich d6 duqc xec dinh
mot cach d{ng tin cay. Trudng hqp giao dich va cung crp dich vv lidn quan d6n nhiiu k} tht doanh ttru
duorc ghi nltAn trong ntun lheo kdt que phln c6ns viec di hoan thdnl' tai nsdy cta bens can diii kit torn
cna Lt d6. K6t qu, cna giao dich cung cdp dich ru duorc x,ic dinh khi thda man tit ca b6n (a) di6u ki€n

(a) Doanh tl'u duorc x6c dinh hrong d6i chic chin;
(b) c6 khn ntng thu dusc lqi ich ftinh tc tir siao dich cuns cap dich w d6;
(c) Xac dinh duqc phen c6ng viQc da hoan thanh t?i ngay c'la brne cAn d6i ke torn; ve
(d) xic dinrr duqc chi phl phat sinh cho siao dich va chiphl d6 hoin thanh siao dich d6.
Lai tiAn

gfi

duorc

\i/.

ghi nhen- tnen co sd d6r tich, dvgc x6c dlnh tren sii d'r crc tni knonn tian gni va lai su:t

6p deng.

II

I

,t

coNG TY co PH,i.N PH,AN B6N
vA HOA CHAT DAU KHi TAY NAM BO
l5l/18 TrAn Hoang N4 phuong Hung Lqi. qu6n NinI Kiau

Cho

ki

860 cno tli chinb giiha ni€n iio
hoat dong tu ngay 0l thtrng 0l nAm 2016
d6n nsdy 30 Ol6ns 6

Thanh ph6 C6n Tho, CHXHCN ViCt Nam

THUyiT MINH BAo cAo rAr cHiNH Gr[rA NriN DQ fii6p theo)
Ai. huyjt ninh My h n61 bA phdn hW hAah fi can dt qc da. dins hoi ,wi b,to cno fii

4.

nin

2016

MAU SO B 09r-DN
chinh sifra nicn dA

kin

theo

TdM TAT cAc cHiNH sAcH Kf To?iN cHit Yiu (Tiiip theo)
Thu6
Thu6 d'u nhap doanh nghiep th6 hien r6ng gie tri ciLa s6 thu€ phdi ua hien t?i va s6 thu6 hoan

hi.

ki.

Thu nh6p chlu thuii khrc v6i lqi
nhuan thuin du. c trinl' bdy tren beo cao k6t qu,A hoat dong kinh doanh vi thu nhap chiu thue kh6ng bao
gdm c6c khoAn thu nhap hay chi phl tinh thuti hotc .luqc knAu tsir trong c6c ki kh6c (bao g6m cn 16 mang
56 tt'u6 phai Fa hien tqi duqc tinh ds"a tr€n thu nhap chiu thu6 trons

sans, n6u c6) va nsodi ra kh6ns bao gdm cec chi tiCu kh6ng chju thu6 hoAc kffing .luorc khau tn). C6ns ty
c6 nehia W nop thu6

fiu nhap

doanh nghiep theo thu6 suAt 20% tinh tl€n dru nhap chiu thu6.

'I}lu6 thu nhap hoan lai duqc tinh tren cAc kloan ch€nl lCch giiiE gie fi ehi $ va co sd tlnh fiui! thu nhip
cia c6c klo6n m\rc Ar sin hoAc c6ng nq tr€n bro c6o tei chinl giFa nicn d0 vd duojc ghi nhAn dreo
phai duqc ghi nhan cho tit c, cec
phuong phep bang can d6i k6 tor.n. Thu6 thu n.hap hoen bi phai

d

l&h t?m rhdi cdn liri san thuii thu nl4p hoen t?i chi duorc shi
nhu4n tlnh thua trong tuong lai di khAu trn cac khoan chenh lech t?m lhan.

khoan chenl

trhan khi chAc ch6r c6 dn

lqi

dinh theo thu6 suet dv tinh se 6p drng cho nim Ai san duqc thu h6i hay
phai
nq
t'i duqc rhanh torn. Thuii thu nhap ho6n lai duqc ghi nh4n vno bro ceo ki5t qua ho?t dong kinh
doanh ve chl ghi lao vdn chi sd hfu k]i khoen thu6 dd co li6n quan dan crc thoen muc duqc ghi rhing
vao v6n chi sd hitu.

thu6 thu nhap hoan hi

duorc xac

Tai san thu€ thu nh6p hoAn lai va dru6 tllu nhap hoan lai phai ffi duqc bn ml khi COng ty c6 quy€n hqp
phap de bn air gira tii sin tl'u,i thu nhap hien hanh vit fiui! thu nhap hiCn hanll phai nop va }J crc tei
san

$u€ thu nhap hoan lai vd thu6 thu nhap hoetr hi phai

iius. c q'.LAn

li

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li6n quan t6i thu6 thu nhap doanh nghiep

bdi cuns not co quan thua va Csne ty c6 du dinh thanfi loen thu6 thu nhap hiOn hdnh t]jcn

co sd thuin.

t

xic dinh thu6 dru nhip doanh nghiep phni nop ve thua du nhe. p hoan lai cia cdns dn cri vdo crc
quy dinh hien hanh va thu6. Tuy nhi€n, nniing quy dinh nay $ay d6i theo tirng lhd kt va viec xdc dinh
sau cins vC thu6 thu nhap doanl nghiep tny lhuoc vdo kiit qui ki6m u'a cna co quan fr# c6 thAm quydn.
ViCc

C6c loai thu6 kh6c duqc 6p dqng tlEo c6c Iutt thu6 hien hanh t4i Viet Narn.

5.

TTiN vA CAC xHO,iN TI'ONG DTIONG

Tidn gui nean hdng kh6ng

kt

Cdc khoan tuong duong fien

TIiN

han

(')

30t6not6

VND

3l/t2nots

298.782.888

134.0?8.513

VND

12.486.850.090

6.901 .952.935

163.000.000.000

t6t.000.000.000

115.785-632-974

168.036.03t.448

(+) C6c khoen tuong duong tiAn tai ngdy 30 thing 6 nim 2016 phan 6nh cec k:l|oan tian gui c6
dudi 01 lhtug L4i crc nBan hang r]luqng m4i v6i lai su6r nt 4.5"" d6n s"Jnam.

t2

ki

han

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CONG TY

c0 PH.iN

PHAN BON

vA H6A cHiT DAU KHi TAV NAM BO
1

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8

Trin Hoeng Na, phudng Hrmg Lqi,

quAn Ninh KiAu

Cho

860 c6o t-ii chfnh gi['r nitu d0
kt hoat dong tir ngdy 01 thang 0l nlin 2016
ii€n ngey 30 th6ng 6 n&n 20 | 6

Thanh ph6 Can Tho, CHXHCN Viet Ntun

THUytT MrNH BAo cAo rAr cHiNH Grt/A NroN D0
CAa

6.

thuyit ninh nA! Id nOt

bO

ph'in hqp hAnh

fi

can dvqc dac

dins

th'Ci

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btto ct o tdi chtnh

giio biet

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theo

PHAI THU NCAN HAN CDA KT,{CH HiNG

Doanh Nghiep Tu nhan Hung Thanh
Doanh nghiep Tu nhan

Kin

Hodng

3U6nlr6

3Ut2n0ts

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VND

24.448.764.000

238.t55.348

14.M0.1',7 | .500

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.952.017 .500

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4.568.250.000

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1.997.500.500

3.518.268.r85

30.144.604.906

2.7't | .465.533

13.599.29n.906

26.457.297.136

3.660.t66.406

1.266-527 -143

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Phii thu khdch hlng lt dc bCn liGd qmn
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TR,i TRI'dc CHo NGUOI BAN NGAN H4N
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3Ul2nol5

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VND

c6l

rct ttt

T6ng C6ng ty Phan b6n vA H6a chAt Diu Khi -

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22.569.87 t .500

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57.511.500

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qi

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2g

22-621

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22.569,877.500

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3vt2t20t5
vND

730.&72.222

83.t63.888

306.500.000

50.000.000

3.893.500

195.099.458

Ln4t-265-722

328.263.346

30t6D016

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ki

h4n

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(chi ti6t trinh bny qi Tbuy6t minh s62s)
9.

39r.n00

1E.575J77.980

122.916.0M

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3r/Dn0l5

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GiA
san xuet, kinh
doanh dd dans

VND

VND

VND

chi phi

Gi6

205.069.015

455.306.278

392

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t2.309 .4s1

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l2-764.163-670

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'7

7.7 5 1 ;t 42.265 (1.965 _424.687)

7 7.9s6

ll

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ry cd

PHAN PHAN BON

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NAM.Bo

{Hi H'Jng Lqi, quan Ninh
Tnin Hoang Na. phuong
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l5l

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860 c6o tti cninb gifra nrcn iro
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c,io Tir cHiNH croA NriN DO Gi6p theo)
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CAc husit ninh nay IA n6! bO phin hap thanh vd cdn tuo:c doc dins Ldi di hto.do
tdi chinh giira nicn dA *id theo
THUYET MINH BAo

r0.

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crAM r,{r s,iN c6 DINH HOu HiNH
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ri

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thiat
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2s315.691.0E3

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128.128.000

5J83.810.61E 2,624.824.116

128.128.000

1.409.960.000 89.700.000 1.499.660.000
6-793.n0n18 2-714524,135 3s.452,1t3.837

sin moi

ts.U5.691.0r3

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cL{ rRI HAo MdN L0y

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k'

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33.952.4s3,837

n.s92,757220

2.436.942.732 2.04t339.610

|.869.046.482

10.618.987

t2.46lA$.102

10.671.492

I5.078.09E.067

452.015.414 143.435.875

2.475.t76.7s8

2.E89.0t8.1{6 t.191.775,485 11s5t.274,825

cr,( rR| cdN LAr
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576.484.525 18.E74J55,770

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rrt
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tric
VND

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VND

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T{i ng}y 0U0U2016

1.766.025.000

9,714.364.000

1t,480.389.000

ac6l

Tgi ngly30/61016

1.766.02s.000

9.714J64.000

1r.480.389.000

cIA TRI HAo MdN LOY Ki
Td ngty 01/01/2016

,rilsi

t-202.712-114

1.202.712.17 4

80.127.600

80.127.600

t-282.839,77 4

l.282.439.77 4

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ncn Knau nao rong Ky

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crA TRI coN LAI
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T{i trgty3l/12120rs

co"

483,t85.226

9.7r4364.000

1o.t97.549.226

563J12.826

9.714.364.000

lo-277-676-426

Bdt d6ng san d6u tu bao gdrn quydn sn dung tidt vi nhd cta, var kirin tnlc cia Tda nha Vin phdng tqi s6
| 3A dudng Phan Dtnh Phing, thdnh ph6 Can Ths do C6ng ty nirn git nhim muc dtch ihu lqi tt viec cho
thu€.

Theoquy dinh tai Chuin rnuc K6 torn ViCt Narn sii 05 - BA d,ns sdn diu ttt, sie fi hqp ty cna b6t dong
san deu tu lai ngay 30 thSng 6 nlin 2016 c6n duoc trinh bdy. Tuy nli€n, C6ng ty hien chLra x6c dinh duqc
gi6 tri hqp ly ctia bat dong san dAu tu n€n chua trlnh bay E€n Thuy6t minh bao ceo uii chinh gina niCn dOD6 xic dinl duqc gi6 ri hqp ly niy, C6ng ty se phai thue mot C6ns t tu van doc bp &nh si, gid tri hqp
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viec nay.

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cdNG Ty c0 PHAN PHAN B6N
vA H6A cn {r DAu KHi rAy NAM BO
151/18 Tran Hoang N4 phuirng Hung Lqi, quin Ninn
Kidu
Thanh ph6 C;n Tho. CHXHCN viqr"Nurn

Cho

lj

B4o cjo aii chtnh git-a oi6tr ito
hoat dong ln nga) 0 | ri6ng 0 I nrm 20 | t,
ddn ngay s0lhdng 6 narn 2016

THUYET MINH BAo cAo TAr cHiNH

crtta NriN

cdc rtuviit ninh ndv h mot

fi ain tuqc dac da,B fidi ra bdo cdo tdi chinh sito nicn ig kin theo

12.

pHAr rR

bo

phon hop theah

i Ncudr

DO Cri6prheo)

MAU sO B o9a-DN

B/fu NGAN HAN

=#+#__r+f_ris+#
s6 c6

Chi nhenh T6ng C6ng ty ph,n b6n ve H6a
chat Dau

lni

37.053.58?.35i

37.053.587.357

51.t82.1 62.97

- C6ng ty C6 phin

T6ng C6ng ty Phan b6n

vi

H6a

ch.l Diu

25.604.301.680 25.604.30t.680

Ptii tri ryuii
(chi ti6t

13.

riih

Mtr

ticic

4.480.866.670

b€[ li6o ourr

bty rri rbry&

nirt

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3.707.108.7n

4.480.866.6i0

67.13E.155J07 67.13t.7s5.707

61.670.80355{

62.7912t43ts

5E.06{.2045

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Doanh Nghiep Tu Nhan H'Jng Th?nh
C6ng ty TNHH Ur
C6ng

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10.321.500.638

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TNHH Htu Thdnh r

Doanh nghiep Tu nhan Kim Hoeng
C6ng ty TNHH Thvong mai - Dich vu -

780.93t.869

1.701.t08.1t1
61,670-E03Js,r

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4.140.000.000
7.859.050.000

2.582.t53.170

4.452.r 15.000

469.822.000

4.005.450.000

l15.44?.500

4.036.500.000

6.5 t5.645.070

14.977.910.000

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cAc KHoiN pH,it

.IAN

27.302.006.228

39.56r.325.000

429.1J0.000

3.603.930.000

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196.343.781

618.t44.607

583.i50.902

231.337.486

2.945 .876.412

3.41t .7 s3.l57

4.06s.538.467

2.292.091 .102

126.395.868

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cONc rY cO PHAN PHAN E6N
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Bdo c5o tii chtoh giih nitu ito
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fianh ph6 Cen Thq CHXHCN ViCt Nam
dan n&iy j0 rh6ng 6 nrrn 2016
THUYiT MINH BAo cio rAr cHiNH GIOA NriN DO Gi6p theo)
MAU SO B O9..DN
CAc

ituyet ninh n@ ld nAt

r6.

bO

pht"

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fi cd

datc d@ dins thdi roi bno cdo

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aita ni.h

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c6 udng

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127.500.000.000

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170.000.000.000 100%

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ni6n dO cho |(i ho?t dons 6 thang kiit thfc ngiy 30 ti6ng 6 nan 2016 dau liCn quan d6n ho?t dong kinh
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CONG TY cO PHAN PHAN BON
vA H6ACHAT DAU XHi TAy NAM BO
l5l/18 Tran Hodng N4 phudng Hrmg Loi, qu6n Ninh
Thdnh ph6 Can fiq CHXHCN Viet Nam

THUYET MINH

Bio cio

Kidu

&i chinh giiia

TAr cHiNH GttfA NrtN DO Gi6p th€o)

Cnc huytit ninh nay ld n,ot bO phdn hqp hanh vd can tuoc d@

18.

860 cdo

ni6n

ilo

Cho Ig hoat dong ti, ngey 0l thAng 0 | nftn 20 t 6
d.n ngay l0 th6ng 6 nan 2016

dins

MAU SO B 09a-DN

thdi

vti

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trgiy

bdo cdo tdi chinh sifro

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d6

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theo

DOANH THU BAN H,{NG VA CUNG CAP DJCH VU

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Tn ngiy 0U0U20t5
dao trgiy 30/6t015
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VND

7s1.671.970.000

851.778.842.500

I15.566.402.500

200.814.262.500

188.281.345.000

r37.90t.880.000

il6n

Mi
Doanh thu DAP Phri Mi
Doanh thu r.ali Phf Mi
Doanh thu NPK Phn Mt
Doanh thu URE Phn

Doanh thu

cic loai

ph6n b6n kh6c

Doanh thu clmg cAp dich vU va doanh thu kh6c

chi6t

nfu

thuong m?'

Dornh thu thuAtr va b6n htng vi cung cdp dlch
Dornh thr ph{t sinh trone ki

vfi cic

(chi ti6t tritrh bny t?i Thuy6r ninn

vu,

0U0l/2016

ryiy

30/6/1016

5.001.175.000

69.056.165.000

81.373.008.300

102.156.t04.100

8.594.337 .427

2.874.868.588

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1.364,5E2.122,688

(r r.018.043.350)

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r.r39.410.194.E77

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tJ53.5t9.734.471

b6tr li6n quan

40.765.279347

s5 ZS;

2.751-447 -ffi9

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vON HANG B/iN vA DlcH vU cuNc cAp

d6n nsiy 30/6/2016

Tn ogny 0Uolrols
il6d ogly 30/6r0ls

(Trinh bly hi)

VND

VNI)

708.083.4t 8.300

808.04i.163.865

r 14.333.101.521

t99.456.651.991

185.456.785.264

136.912.031 .234

4.854.861.4t 8

68.31s.084.087

80.800.304.558

10r.s39.568.007

Tn trgiy 01/012016

Gi6 vdn URE Phn
Gi6 v6n DAP Phn

Mi
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