BAO CAO TAI CHiNH NAM 2014

(DA DUVC KIEM TOAN)

CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THVC PHAM

BONG NAI

CONG TY TNI-11{ K1EM TOAN VA DINH GIA VAN AN Van An Valuation and Auditing Company Limited

4/'

Tru 4 Chinh: 151 Nguy& Ngye Nhut, P. Tan Quji, Q. Tan Phii, TP.1-104 Tel: (Os) 3948 1775 - (08) 3948 1765 Fax: 08.3948 1776 Email: vaca(4iemtoanvanan.com.'n Web: kiemtoanvanan.com.vn

Klein toan, Tha'm dinh ici, Ke town vi Dgi ly Oita; /Wiling, Valuation, Accounting and Mx Agent

Ngay thing nAm

G GIAM D6C C.TY -THONG ICE

CONO

X1.1:(iikiH4P Non SA N 711U

DONG AI

BAO CAO TAI CHINH NAM 2014

(BA BU QC KIEM TOAN)

CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN TH1VC PHAM

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CONG TY CHE BIEN XUAT NH11.13 KHAU NONG SAN THV'C PHAM BONG NAI Xa to Ha NOI, Phizemg Long Binh, TP. Bien Hoa, Dang Nai.

MIX L C

Trang

1. Muc luc 1

2. BA° cao cfia Ban Giam dee 2-4

3. Bao cao kiem town d§c 1§p 5-6

4. Bang can di ke toin tai ngay 31 thing 12 nam 2014 7-9

5. Bao cao ket qua hoot d§ng kinh doanh Cho nam tai chinh kit iliac ngay 31 thcing 12 nam 2014 10

. Bao cao hru chuyen tien t§ Cho nam tai chinh kit thtic ngay 31 thcing 12 nam 2014 11

7. Ban thuyet minh Bao cao tai chinh 12-28 Cho nam tai chinh kit thtic ngay 31 thcing 12 nam 2014

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CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THVC PHAM BONG NAI Xa 1¢ Ha Phuang Long Binh, TP. Bien Hoa, Dimg Nai. cvc T-141it DoNG NAI

BO Ph1,1N MOT CCiA

BAO CAO CUA BAN TONG GIAM N s-, 3/// • •

Ban Ting Giant Die Cong ty trinh bay bao coo cua minh ding yeti Bao cap tai cTinh cho 'tat chinh Cnuyen

ket thfic ngiy 31 thing 12 nam 2014 di duqc kiem toan.

Khai gnat ve Cong tv

Cong Ty Che Bien XuAt Nh p Khan Yong San Thtrc PhAm DOng Nai (gQi tit là Cong ty) la Doanh

nghiep Nhi Ntrerc duqc thinh lop theo Quyet dinh so 1549/QDCT-UBND ngay 18 thing 6 nam 2010

dm Chu tich LJy ban nhan dan tinh Ding Nai ye viec chuyen C6ng ty Che Bien XuAt Nhfip KhAu Nang

Sin Thtrc PhAm Ding Nai sang hoat ding theo mo hinh Cong ty me - Ong ty con. Cong ty hoot ding

theo GiAy chfing nhOn clang kjt kinh doanh lAn du so 3600268170 ngay 01 thing 7 nam 2010 do Str Ke

Hooch vi DAu Ttr Tinh Ding Nai cap.

Ngtrtri dai dien theo phip it*: Nguyen Thai Hoc; Quic tich: Viet Nam; Chfic vu: Chit tich HDTV kiern

Ting Giim Die.

Vin dieu le: 191.134.379.133 VND

Ban (lieu Minh, wain iv:

Ban dieu hinh cua Cong ty trong nam vi cho den thoi diem Ifip bio coo nay bao

HQ viz ten Cinir vy

NgUyin Thai HQc Ting Giam Doc

Nguyen TrQng Tri Ph6 TGD

TrAn Trgrig Oai Ph6 TGD

Luu Thi Nga Ke toin trtre-ng

Tru sir boat (Tong

Dia chi : Xa 10 Hi Nii, Phut:mg Long Binh, TP. Bien Hoa, Ding Nai.

Dien thoai : 0613.891637 - Fax: 0613.891549

Ma sti thue : 3 6 0 0 2 6 8 1 7 0

Cong ty c6 nghia Al nip cho Nha nuOc Viet Nam:

- Thue sat thue thu doanh nghiep hang nam li 22% tren thu nhip chiu thue.

- Cfic loai thus khic theo quy dinh hien hinh tai thtri diem nip thue hang nam.

Hoat dorm chinh cfia Cong tv:

San xuAt, the bien, mua ban, xuAt nhOp khAu cic loai Wong san, dux phim, vOt to san xuAt nong nghiep,

cic loai hat An duqc, san phAm rau qui vi trii cay cic loci;

San xuAt cay dieu ging cao san. DAu to the bien dau v6 dieu vi cic san phim tir dAu v6 dieu, cic san phim tir cay dieu;

Nghien ctiu chuyen giao tien bi k5 thuOt cho ngtr&i tring dieu, nghien ciru chuyen dii mit s6 giOng cay tring de the bien san phim xuAt khAu;

2540

1G TY .EN NU

VALI

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LONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THVC PHAM BONG NAI Xa 10 Ha N0i, Phwerng Long Binh, TP. Bien Hoa, D0ng Nai. BAO CAO CUA BAN GIAM DOC Op theo)

DAu ttr kinh doanh ha tang khu cong nghiep, kinh doanh dja 6c, bAt de'ng san;

Xfiy dung cong trinh din dung, cong nghiep, giao thong. Kinh doanh djch NI, du Ijch;

Djch vu thu tuc xuAt nh#p khAu. DAu to tai chinh vio doanh nghiep khac.

Tinh hinh tai chinh va hoat dons kinh doanh

Tinh hinh tai chinh tai ngay 31 thing 12 nom 2014, kit qua hoot Ong kinh doanh va hru chuyen tien te

cho nom tai chinh kit thuc ding ngay curt C6ng ty, dtrqc trinh bay trong Bao coo tai chinh dinh kern bio

coo nay.

Doanh thu

Lai gep

Lai truac thus

Nam nay

(Dan vi tinh: VND)

Nam trtrov

U.11 .x *

293.902.457.797

27.655.051.046

38.079.723.487

555.417.617.152

(79.642.628.402)

(108.993.445.096)

Sr Win sau may kit Mac nom tai chinh

4

Ban Tong Giam DOc C6ng ty khan djnh khong co str kien quan trong nao phat sinh sau ngay 31 thang

12 'DAM 2014 cho den thtri diem 10p boo coo nay ma chtra &roc xem xet dieu chinh hoc cong be trong

boo coo tai chinh co the dm den skr hieu nhAm ve cac s6 lieu trinh bay trong boo coo tai chinh cua Cling

Ty Che Bien Xuat Nhap KhAu Nang San Thwc Phan! Deng Nai

Cac thong tin ca ban khic

Tnrac khi cac boo cao tai chinh cua Cong Ty Che Bien Xuat Nh4p Khau Nang San Thyc ['ham

Deng Nai dtrqc lip, Ban Tong giam dec da tien hinh nhQng busk can thi6t a dam boo ring gia trj so sach cira bAt lcSr tai san nao cua Cong ty da &roc xfic djnh pith hqp von thuc 4 hien hiru curt tai san dO

van th&i diem kit thfic nien de. Ban Icing giarn dOc da lop cac Bata coo tai chinh trin co so hoot deng

lien tuc. Cong ty co kha nang hoin tra cac khan no den han tra.

Kam toil' vier'

Ong ty TNHH Mein Wan NI Dinh Gia Van An (VACA) (fa ki4m town Bao coo tai chinh

cho nom tai chinh kit thtic ngay 31 than 12 nom 2014, VACA bay to nguy6n vong tiep tvc

dupc chi djnh la kitm town vien d6c 1p cua Cong ty.

Xic nhan ciia Ban Term Giant Dec

Ban Tong Giam D6c Cong ty chju trach nhi01 lap cac Bar) cao tai chinh phan anh trung thuc va hop IS, tinh hinh tai chinh, kit qui hoot deng kinh doanh va hru chuyen tien to cua Cong ty trong timg nom tai

chinh. Trong viec 1#p cac Bao coo tai chinh nay, Ban Tong Giam dOc phai:

• Cho lira cac chinh sach ke toan thich hop Nth Ap dung cac chinh sach nay met cach nhAt quan;

• Thwc hksn cac phin doin va cac uac tinh met cach thin tong;

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CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THVC PHAM BONG NAI Xa 43 Ha Ni,O Phiremg Long Binh, TP. Bien Hoa, fYjng Nai. BAO CAO CUA BAN GIAM DOC theo)

• Cong b6 cac chuan mtrc ke toin phai tub theo trong cac van a trong yeti &lac tong ba va giai

trinh trong cac Bao cao tai chinh;

• Lap Bar) cao tai chinh tren ca sa hoat Ong lien tnc trir twang hop kitting the gia djnh ring Cong ty

se tiep tvc hoat d'Ong lien tnc.

Ban Tang Giam D6c dam bac) rang, Cong ty era tuan thu cac yeu cau neu tren khi lap cac Bao cao tai

chinh; cac so ke toin thich hqp &lac luu gitr day du a Olin AM Lai bat kSi thai diem nao, yeti mix d6

chinh xac hqp ly tinh hinh tai chinh cua Cong ty Ara cac Bac) cao tai chinh duac lap than thu cac Chuan

mtrc va Che d6 ke tan doanh nghiep Viet Nam hien hanh.

Ban Tang Giant Dec C8ng ty cang chju trach nhiem bac) ve an town tai san cua Cong ty va do do da thtrc hien cac bien phap thich hqp de ngan than va phat hien cac hanh vi gian Ian va cac vi pham khac.

Chung Vol, cac thanh vien dm Ban Tang Giant Dec Cong ty xac nhan ring, Bac) cao tai chinh va Ban

thuyet minh Bao cao tai chinh kem theo da dtrqc lap m6t cach dung din, Olin anh trong thtrc va hqp ly

tinh hinh tai chinh tai ngity 31 thang 12 nam 2014, ket qua hoat d6ng kinh doanh va kru chuyen tin to

cho nam tai chinh ket thuc ding ngay ciut C6ng ty, ding thai phu hqp vai cac Chuan mtrc, ate d6 ke

toin doanh nghiep Viet Nam hien hanh va cac qui djnh phap IS/ c6 lien quan.

Thay mp Ban Wong Ghim Dt57.

0 Am 2015

Nguyen Thai Hqc — Tang Gam Dec

4

CONG TY TNHH KIEM TOAN VA DINH GIA VAN AN

Van An Valuation and Auditing Company Limited Kin wan. Thiint djnh giir. Kc nu, ra Doi h the. Auditing, Valuation, Accounting and Tax Agent

SO: 613TC/2014/HDKT-VACA

BAO CAO MEM TOAN DOC LAP

vt BAO cAo TAI CHiNH MEN DO 2014 CUA CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THI/C PRAM DONG NA I

Kinh giii: BAN TONG GIAM DOC CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THVC PHAM DONG NAI

Chung toi da kiem toan BA° cao tai chinh cho nam tai chinh ket thuc tai ngay 31 thang 12 nam 2014 oh Cong Ty Che Bien Xult Nhap Khan Nang San nip Phalli Deng Nai gum: Bang can dOi ke toan toi thol diem ngay 31 thing 12 nam 2014, Bac) cat) ket qua hoot dling kinh doanh, Bao cao ltru chuyen tien to va Ban thuyet minh Bao cao tai chinh ket thuc ding ngay, dircic lap ngay 11 thang 02 nam 2015 tic trang 07 (16n trang 28 kem then.

Trach nhiem call Ban Clam dim

Ban Gam d6c Cong ty chju trach nhiem ve viec lap va trinh bay trung thuc va hop ly bao cao tai chinh dm Ong ty theo chuan muc ke toan, the de) ke toan (doanh nghiep) Viet Nam va cac quy djnh phi!) IS/ c6 lien quan den viec lap va trinh bay bao cao tai chinh va chit' trach nhiem ve kiem soot nlii bli ma Ban Giam dUc xac djnh la can thiet a dam bao cho viec lap va trinh bay bao cao tai chinh khong co sai sot trong yeti do gian lan hoac nham lan.

Trsich nhiem caa Kiem teat' vien

Trach,nhiem cao chung toi la dtra ray kien ye bao cao tai chinh dua tren ket qua dm culic kiem toan. ChAng toi da tien lanh kiem toan theo cac chuan mac kiem toan Viet Nam. Cic chuan mac nay yeu eau chung toi tan thu chuan mkrc va cac quy djnh ve dao dire nghe nghiep, lap ke hooch va thuc hien culic kiem toan de dot dtrov su dam bao hop 1S, ve viec lieu bao cao tai chinh cua Cling ty co con sai sot tong yeu hay khong.

COng viec kiem toan bao gom thuc hien cac thu tpc nham thu thap cac bang chirng kiem toan ye cac so lieu va thuyet minh tren bao cao tai chinh. Cac thu tuc kiem toan &roc Iva chon dtra tren xet doan cua kiem toan vien, bao g6m danh gid rid ro co sai sot tong yeu trong bao cao tai chinh do gian Ian hoac nham lan. Kill thuc hien danh gia cac rui ro nay, kiem toan vien da xem xet kiem soot nlii bli cua Cong ty lien quan den viec lap va trinh bay bao cao tai chinh trung thIrc, hop IS/ nham thiet ke _cac the, tuc kiem wan phi) !KT vii tinh hinh dun: te, tuy nhien !thong nham muc dich dua ray kien ve hieu qua dm kiem soot nlii bli ctla Cong ty. Cong viec kiem toan ciing bao gum danh gia tinh thich hop cila cac chinh sach ke Wan dime Ap dung va tinh hop 15, cua cac uac tin!, ICC toan dm Ban Giam d6c ding nhtr danh gia viec trinh bay tang the bao cao tai chinh. Chang toi tin ttrang rang cac bang chUng kiem toil.) ma cluing toi da thu thap dtroc IA day dei va thich hop lam cn sa cho y kien kiem toan cua chfmg COL

kien ctia Kiem town via Theo 5, kien cua chung toi, bao cao tai chinh da phan anh trung thuc va hop ly, tren cac khia canh trung yeu tinh hinh tai chinh cua Ging Ty Che Bien Xuat Nhap KhAu Yong San Thkrc Pliant Dung Nai tai ngay 31/12/2014, ding nhtr ket qua hoot Ong kinh doanh va tinh hinh hru chuyen tien to cho nam tai chinh ket thilc ding ngay, phis

him vii chuan muc ke toan, the dli ke toan (doanh nghiep) Viet Nam va cac quy djnh phap 15, c6 lien quan d6n viec tap va trinh bay bao cao tai chinh.

Kin de can nh4n manh Chung toi itru y ngtriyi dQc den Thuyet minh VII.2 trong Ban thuyet minh bao cao tai chinh, trong do mo to sts khong chac chin lien quan den:

5

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Ci. i 10i A

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1

Vtrang Holing Liam - Chu nhi§m Kam town

GiAy CN DK hanh nghe KiT 0227-2013-110-1 :31 M

+..4

BAO CAO MEM TOAN (ti6p theo)

"Trong nam tai chinh 2014 Ging ty dot lqi nhuan 38.079.723.487 VND. Tuy nhien khoan to lay ke cua cong ty

tai tkri diem 31 thang 12 nam 2014 la 128,218,411,730 VND.

Can dr Quyet djnh so 1974/QD-UBND ngay 25 thing 06 nam 2013 dm UBND tinh Ding Nai "Phe duyEt de an

tai ca cAu Cong ty Che Bien XuAt NhAp KhAu Wing San Thtrc Pham Ding Nai giai clop 2012- 2015", trong do,

tai diem a muc 2 phan II Dieu 1 dm Quyet djnh co dor kien von Nha marc se dot 230 tj, dOng dau ttr cho COng ty

Che Bien XuAt Nhap Khau Mang San Thuc Pham DOng Nai, tang trtrang binh quin 6%/nam. Trong nam 2014.

UBND tinh DOng Nai da co cong van so 6612/UBND-KT ngay 21/07/2014 ding y vEri So' Tai Chinh ve ke hooch

thoii von nha nu& ctia Cong ty Che Bien XII& Nhap ithau Nong Sin Thuc Pham DOng Nai dOng dial chi ciao

tiep tic "De an tai ca eau Citing ty Che Bien Xuat Nhap !Chau Nang San TlArc PhAm Ding Nai giai doon 2012-

2015" da dtrqc UBND tinh phe duyet. Do voy Bio cao tai chinh cho ram tai chinh ket thilc ngay 31 thang 12 nam

2014 dm nam tai chinh ket thfic nghy 31 thing 12 nam 2014 van dtrqc lap Oa tren gia thuyet Cong ty hoot dEng

kinh doanh lien tic."

Thay m4t va dal dien cho

ang ty TNHH Kam town vu Dinh gia Vkm An

VAN z__ ■:,7;,_ •

NguAn Thiin Hon - Chu tich HDTV

Giay CN DK hanh nghe KiT 0097-2013-110-1

TP. HO Chi Minh, ngay 06 thing 03 nam 2014

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CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THIJC PHAM HONG NAI Dja chi : Xa 1¢ Ha Noi, Phuemg Long Binh, Thanh pia Bien 116a, DOng Nai

BAO CAO TAI CHINH Cho nam tai chinh ket thuc ngay 31 thing 12 nam 2014

BANG CAN DOI ICE TOAN Tai nay 31 thing

Ma TAI SAN so A

12 nam 2014

Thuytt minh SO cuOi n5m

Don vi tinh: VND

So dhu nam

A - TAI SAN NGAN HAN 100 91.162.640.029 83.155.179.235

I. Tan vi cac khoin twang dining Ben 110 V.01 37.789.063.144 3.144.433.128

1. Tan 111 12.789.063.144 3.144.433.128

2. Cic khoan tucmg duang tan 112 25.000.000.000

II. Cic khoin dim ttr di chfnh ngin hall 120 V.02 1. Dau to ngin han 121

III. Cac khoin phai thu nein Ilan 130 17.698.505.122 34.406.055.343 1. Phil thu khach hang 131 13.101.395.978 29.539.049.619 2. Tra tnrac cho ngu6i ban 132 14.938.428.453 13.874.053.261

3. Cic khoan phai thu khac 135 V.03 768.530.735 2.102.802.507 4. Dv pheng phai thu nghn han kh6 dei 139 (11.109.850.044) (11.109.850.044)

IV. Hang ten kho 140 V.04 29.364.031.132 40.557.414.938 1. Hang ten kho ' 141 29.789.302.688 56.627.105.185 2. Du phong giam gia hang ten kho 149 (425.271.556) (16.069.690.247)

.:.- V. Thi siti ngin han kink 150 6.311.040.631 5.047.275.826

1. Chi phi tra tuft ngin han 151 I. Thue GTGT ducc khau trir 152 4.994.150.305 3.640.188.058 lig 3. Thue vi eic khoin khic phii thu NM nuific 154 V.05 1.000.309.126 1.000.465.250 .0111 4. • Giao djch mua bin 1aitrii phi& Chinh phil 157 kiS 2. Tai sin ngin hp khic 158 316.581.200 406.622.518 /

:jc B - TAI SAN DAI 11.3N 200 111.542.201.271 115.598.043.929

I. Cic khan phii thu dii han 210

II. Tii sin c6 dinh 220 52.316.941.623 55.356.742.386 1. Tii sin c6 dinh hau hlnh 221 V.08 52.316.941.623 55.356.742.386

Nguyen gia 222 122.764.855.987 120.909.806.334 Cid trj hao mon lay kI 223 (70.447.914.364) (65.553.063.948)

2. Tai sin c6 dinh v6 hinh 227 V.09 Nguyen gia 228 Gia trj hao mon Iiiy ke 229

3. Chi phi xiy dung ca ban deldang 230 V.11

IV. Cic khoin du to tai ChInh dii han 250 58.258.151.000 58.309.501.000 1. Dau to vac) ding ty con 251 24.168.050.000 24.168.050.000 2. Dalt to vao ding ty lien ket, lien doanh 252 34.090.101.000 34.141.451.000 3. Diu to dii hin khac 258 V.13

V. Tai sin dii him khic 260 967.108.648 1.931.800.543 1. Chi phi tra trtrerC dii hp 261 V.14 967.108.648 1.931.800.543 2. Tai san dai bin khac 268

TONG CONG TAI SAN 270 202.704.841.300 198.753.223.164

Bay cdo nay phai dzior doc cang vai Ban thuyb minh bdo ccio tai chink 7

CONG TY Cat BIEN XUAT NH;ftP KHAU NONG SAN THIX PHAM BONG NAI Dia chi : Xa l¢ Ha NOi, Phwerng Long Binh, Thank pha Bien Him, Hong Nai

BAO CAO TAI CHfNH Cho nam tai chinh ket thac ngiy 31 thing 12 nAm 2014 Bing can d6i ke toan (tiep theo)

NGUON VON MA Thuyet so minh S6 cutii nam SO dAu nam

A - NQI PHAI TRA 300 139.299.679.350 173.407.784.701

L Nq ngin han 310 137.741.347.350 173.048.254.701 1. Vay vi no ngin han 311 V.15 121.147.918.767 151.180.893.146 2. Phil tri ngtrai bin 312 8.466.513.488 7.450.943.091 3. Ngtrai mua tri tier' truck 313 299.603.656 404.432.667 4. Thue vi cic khoin phii nOp Nha ntrac 314 V.16 1.182.323.347 4.932.053.661 5. Phii tri ngtrai lao dang 315 1.294.705.712 2.408.708.000 6. Chi phi phii tea 316 V.17 2.856.004.000 494.228.836 7. Cic khoin phai tri, phii ngin han khac 319 V.18 1.284.535.720 8. Du phang phai tri ngan han 320 9. Quy khen thuang, phac lqi, nghien cuv khoa hoc 323 2.494.278.380 4.892.459.580

H. Ncy dal han 330 1.558.332.000 359.530.000 1. Vay vi no (Jai hp 334 V.20 1.558.332.000 359.530.000 2. Thue thu nhap hoAn lai phai tri 335 V.21 2. Du phong trq cap mat vOc Iim 336

B - NGUON VON CHU SO HO'U 400 63.405.161.950 25.345.438.463

I. Von chu sof 110-u 410 V.22 63.405.161.950 25.325.438.463 )•\ 1. Von du in dm chi' Or halt 411 191.134.379.133 191.134.379.133 2. ThAng du On c6 plan 412 .

a* 3. • Von khic cua cha s3 hitu 413 4. Co phieu quY 414 5. Chenh lOch dinh gii lai tai sin 415 6. Chenh loch tjt gia h6i doii 416 7. Quy dAu to phit trien 417 8. Quy (Iv phang tai chinh 418 9. Quy khic thuac von chit sa !tau 419 476.858.297 10 Lai nhuan sau thue chua phan ph6i 420 (128.206.075.480) (166.285.798.967) 11. Ngulm von dau to XDCB 421 12. Quy h8 no sap xep doanh nghlOp 422 476.858.297

H. Ngutin kinh phi vi quy kink 430 20.000.000 2. NguOn kinh phi 432 20.000.000 3. Ngam kinh phi di Mph thinh tai sin c6 djnh 433

TONG CONG NGUON VON 440 202.704.841.300 198.753.223.164

Belo cdo nay phizi dupe doe cling vdri &in thuyit minh bcio ccio tai chinh 8

Nguiri 1;ap bieu Ke Toxin TrtrZeng

Pham Thi Tam Ltru Thi Nga

11 thing 02 nail) 2015

\Om dOc

-4*

DO.

Nguyen Thai I-19c

CONG TY CHE BIEN XUAT MAP KHAU NONG SAN THI1C PHAM BONG NAI Dia chi : Xa l¢ Ha N(ii, Fhtthng Long Binh, Thanh phj Bien Ma, D'Jng Nai BAO CAO TAI CHINH Cho nAm tai chinh ktt thilc ngay 31 thang 12 nam 2014 Bang can di ke toan (tiep theo)

CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN

Thuyet CHI TIEU minh SO cu6i nAm SO dau nam

1. Tai san thud ngoai 2. Vat tu, hang h6a nhan gier hO, nhan gia cling 3. Hang hoa nhan ban hO, nhan ky giri, ky max 4. Nq kh6 doi dA )(UV, 390.836.318 390.836.318 5. Ngoai fe' cac loci:

Dollar My (USD) 186.467,65 125.864,49

Belo cdo nay phai dugs dpc cling vol Ban thuyit minh bao cdo tai chinh 9

•

Nproti rap bleu Kt Toin TririYng

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CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THIX PHAM BONG NAI Dia chi : Xa iq Ha NOi, Phuring Long Binh, Thanh ph4 Bien 116a, Djng Nai

BAO CAO TAI CHINH Cho nam tai chinh ket thac ngay 31 thang 12 nam 2014

BAO CAO KET QUA HOINT BONG KINH DOANH Nam 2014

CHI TIEU MA s6

Thuyel minh NAm nay

Don vi tinh: VND

Nam trtrerc

1. Doanh thu ban hang va cung cap djch viii 01 VI.25 293.902.457.797 555.417.617.152

2. Cac khan giam trfr doanh thu 02 2.623.740.453

3. Doanh thu than ve ban hang va cung cap djch vi 10 293.902.457.797 552.793.876.699

4. Gia von hang ban 11 VI.27 266.247.406.751 632.436.505.101

5. LQi nhuAn gAp ve ban hang va cung cap djch vo 20 27.655.051.046 (79.642.628.402)

■

6. Doanh thu hoot dung tai chinh 21 VI.26 33.796.701.770 5.080.611.940 :t

7. Chi phi tai chinh 22 VI.28 10.398.112.769 20.628.040.142 NI Trong CI& chi phi lAi vay 22 9.337.956.118 16.960.504.767 JA

1.. 8. Chi phi ban hang 24 2.466.060.803 4.257.500.277

9. Chi phi quin U doanh nghifto 25 10.899.443.067 11.770.442.787

10. LQi nhuOn than tir hot dt)ng kinh doanh 30 37.688.136.177 (111.217.999.668)

11. Thu nh4p khac 31 925.323.826 3.985.544.393

12. Chi phi khac 32 533.736.516 1.760.989.821

13. LQi nhan khic 40. 391.587.310 2.224.554.572

14. Tang lqi nhuAn ke tan trulfrc thus 50 38.079.723.487 (108.993.445.096)

15. Chi phi thus thu nhAp doanh nghiUp hi0 hhnh 51 V1.29

16. Chi phi thus thu nhAp doanh ngh4 hoAn loi 52 VI.30

17. LQi nhuAn sau thus thu nhAp doanh ngh4 60 38.079.723.487 (108.993.445.096)

1

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10

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CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THIJC PHAM LONG NAI

Dia chi : Xa iQ Ha N0i, Phwang Long Binh, Thanh phd Bien Hoa, Hong Nai

BAO CAO TAI CHINH Cho nam tai chinh ket tinic ngay 31 thang 12 nam 2014

BAO CAO LUAU CHUYEN TIEN TE (Theo phtrang phi') trip tiep)

Nam 2014

I.

CHI TIEU

Ltru chuyin tien tir boat Ong kinh doanh

Thuyet MA s6 Nam nay

Don vi tinh: VND

NAm trtrac

1. Tien thu tir ban hang, cung crap djch vu va doanh thu khac 01 301.355.337.601 603.147.859.053

2. Tien chi tra cho ngutri cung cep hang hea va djch va 02 (47.116.267.522) (176.816.416.418) 3. Tien chi tra cho ngu&i lao dOng 03 (22.658.739.651) (44.186.307.933) 4. Tien chi tra lai vay 04 (9.337.956.118) (20.619.577.461) 5. Ti- A n chi n6p thue TNDN 05 - 6. Tien thu khac tir hoat Ong kinh doanh 06 48.664.551.683 555.629.677.069 7. Tien chi khic cho hoat dung kinh doanh 07 (240.888.261.944) (483.052.111.923)

.4 30.018.664.049 434.103.122.387 Lunt chuyin din ihuks tir hogs dPng kinh doanh

II. Ltru chuyin tan tir hoot Ong dIu tit. 20 1. Tien chi de mua sem, xay dtmg 21 11

TSCD Nth cac tai san dai han khac (651.658.362) - A 2. Tien thu ter thanh 1y, nhtrqng ban 22 324.246.446 28.721.733

TSCD IA cac tai san dai han khac 3. Tien chigau to g6p v6n vao don vj khac 25 (25.000.000.000) 4. Tien thu h6i dAu to gap v6n vao dan vj kink 26 5. Tien thu Ili cho vay, ct, tic va lqi nhuen dtrqc chia 27 33.079.293.900 2.604.443.579

Ltru chuyen tien than tO hoot Ong du ttr 30 8.403.540.346 1.981.506.950

III. Lu-u chuyin tan tir hoot Ong tai chinh 1. Tien vay ngan hp, dai hon nhhn duqc 33 214.163.553.486 139.735.143.040 2. Tien chi tra nq g6c vay 34 (217.941.127.865) (590.085.090.048) 3. Tien chi tra nq thue tai chinh 35 4. C6 tirc lqi nhuAn dA tra chit sa Min 36

Lu-u chuyin tan tir hoot dhng tai chinh 40 (3.777.574.379) (450.349.947.008)

Lu-u chuyen tien than trong nam 50 34.644.630.016 (14.265.317.671)

Tien 0 twang damn tien dau am 60 V.1 3.144.433.128 17.409.750.799

Anh hudmg dm thay d6i tjf gia h6i doai guy d6i ngoai to 61

Tien va ttrcrng dtrang tien cu6i nam 70 V.1 37.789.063.144 3.144.433.128

Nguiri 1hp bieu

D6ng Nai, ngay 12 thang 02 nam 2015

Kt tan truong ,"002 $a iam d6c

CO No TY

It ui XUA7'NHAP KHAU

\s t:, NG Si /117 g'.:PP o'kir) NA

A - Phom Thj Tam Ltru Thj Nga guyin Thai Hoc

Bcio cdro nay phed dark d9c cung voi Ban thuyit minh bdo cho tai chinh 11

LONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THI/C PHAM DONG NAI Dia chi: Xa le) Ha NOL Plnrang Long Binh, TP. Bien Hoa, fling NaL BAO CAO TAI CHINH Cho nam tai chfiih ket thilc ngay 31 thang 12 nam 2014

BAN THUYET MINH BAO CAO TAI CHiNH

Nam 2014

I. DAC DIEM HOAT DONG CUA DOANH NGHIEP

1. Hinh thin se. Min vim: Nha nu&

2. Linh vuc hoat dOng kinh doanh: San xuAt va xuAt khu

3. Nginh nghe kinh doanh: DAu tu vimg nguyen lieu n8ng san. San xuAt, the bien, mua ban, xuAt

nhap khu cac loai !tong san, thirc phAm, vat tu san xuAt Wong nghiep, cac loai hat An &rot, san

phAm rau qui vi trii cay cac loai. San xuAt cay dieu ging cao san. DAu tu the Wen dau vo dieu

va cac sin pham tir dAu vo dieu, cac san phAm tir cay dieu. Nghien ciru chuyen giao tien b0 ky

thuit cho ngulxi trong ditu, nghien ciru chuyen d6i mOt so giOng cay trong de the bien san phAm

xuAt khAu. DAu to kinh doanh ha tang khu ding nghiep, kinh doanh dja 6c, bAt dOng san. Xay

dung cong trinh din dung, cong nghiep, giao thong. Kinh doanh dich vu du ljch. Djch vu this tuc

xuAt nhip khAu. DAu tu tai chinh vao doanh nghiep khac.

H.. NAM TAI CH1NH, DON VI TIEN Tt DUNG TRONG ICE TOAN

1. Nam tai chinh

Nam tai chinh cita Cong ty bit dAu tir ngay 01 thang 01 va ket thitc vao ngay 31 thing 12 hang

2. Don vj tien sir dung trong ke toin

Dan vj tien to sir dung trong ke toin la DOng Viet Nam (VND).

HI. CHUAN MIX VA CHE DO KE TOAN AP DUNG

1. Che di) ke town ap dung

Cong ty ap dung Che dq ke town doanh nghi0 Viet Nam theo Quytt dinh 15/2006/QD-BTC ngay 20 thing 03 nam 2006 "Ve v* ban hanh Che d() Ke town doanh nghi0" va Thong tir s6 244/2009/TT-BTC ngiy 31 thing12 nam 2009 "Huang clan sira doi, bo sung Che dq ke town Doanh nghiep"

2. Tuyen bo ve vi?c tan thti chain mire ke toil) va the dQ ice town

Ban tham d6c dam bao da tuan thin dAy du yeu cAu cua cac chuin muc ke toan Viet Nam hien hanh trong viec lap cac Bao cao tai chinh.

3. Hinh thirc ke toin ap dyng

Jit IN I

Ban thuyat minh nay la mot bq pluin 17972 thanh va phai duov doc cling vai Brio cao tai chinh 12

CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THVC PHAM DONG NAI Dia chi: Xa 45 Ha N0i, Phiding Long Binh, TP. Bien Hoa, Dieing Nai. BAO CAO TAI CHINH Cho ram tai chinh kit thic ngay 31 thing 12 nam 2014 Ban thuyit minh Bfo cao tai chinh (tiip theo)

Chimg tir ghi s6 tren may vi tinh.

IV. CAC CHINH SACH ICE TOAN AP DVNG

1. Ca so. lep Ban cao tai chinh

Bio cao tai chinh duac trinh bay theo nguyen tic gii g6c.

2. Tien va twang (Wang hen

Tien va cac khoin tucmg &rang tien bao g6m tien met, tien girl ngan hang, tien Bang chuyen va

cac khoan dau ttr ngin hart c6 thtri han thu hOi hoec dio han kitting qua 3 thing ke tir ngay mua.

de' ding chuyen d6i thanh m(it luqng tien xic djnh ding nhtr kitting c6 nhieu riii ro trong viec

chuyen d6i.

3. Hang ton kho

Nguyen tic ghi rthen hang ton kho: theo gii gOc.

Gii goc dm hang ton kho mua ngoai bao gom gii mua, cac loai thue khong duac hoan 14i, chi phi

yen chuyen, bzoc xep, bao quart trong qui trinh mua hang va cac chi phi khic c6 lien quan trirc

., tiep den vi0c mua hang ton kho.

Gii g6c cua hang ton kho do dan vi ttr sin xuAt bao g6m chi phi nguyen vet lieu bye tiep, chi phi

nhan ding truc tiep, chi phi sin xuat chung co djnh va chi phi sin xuit chung bien d6i phat sinh

trong qua trinh chuyen h6a nguyen vet lieu thanh thanh pham.

Phtrcrng pilaf) tinh gia trj hang ton kho: Gia gOc hang din kho &Kit tinh theo phtrang phap binh

quail gia quyen.

Phucmg phap hach town hang ton kho: ice khai..thutrng xuyen.

Phucmg pilaf) lep du ph6ng giam gii hang ton kho: Du phOng giam gii hang din kho dircic lap vao

then diem cuOi nem la so chenh Lech girra gii gOc dm hang din kho Ian han gii tri thuin co th6

thuc hien dtrqc cua chung.

4. Clic khoin phai thu thwang mai va phai thu khic

Cic khoan phai thu thucmg mai va cac khoan phai thu khic dtrqc ghi nhen theo hoa dam, chting

dr.

Du phong phai thu kh6 del dtrqc lep cho timg khoin nq phai thu kho doi can dr vao tu6i nq qua

han cua cac khoan nq ho4c chr kien mix kin that co the xay ra

Ban thuy‘t minh nay is mot ba phan hvp thanh va phai duvc dvc cling veri Ado oda tai chinh 13

CONG TY CHE BIEN XUAT NHig KHAU NONG SAN THTIC PHAM BONG NAI Dia chi: Xa 10 Ha N0i, Phzdyng Long Binh, TP. Bien Hoa, Hang Nai. BAO CAO TAI CHINH Cho nhm tai chfnh ket thic nay 31 thing 12 nam 2014 Ban thuyit minh Bao cao thi chinh (tiAp theo)

5. TM san cif) djnh biro hinh

Tai san c3 djnh duqc the hien theo nguyen gia trir hao mon lily ke. Nguyen gia tai san c6 djnh

bao g6m tan b6 cac chi phi ma COng ty phai 136 ra a c6 &qv tai san c6 djnh tinh den thoi diem

dtra tai san Q6 vac) tang thai sin sang sir dung. Cac chi phi phat sinh sau ghi nhan ban du chi

&lye ghi tang nguyen gia tai san c6 djnh neu cac chi phi nay chic chin lam tang lqi ich kinh to

trong twang lai do sir dung tai san do. Cac chi phi khong th6a man dieu kien teen ducfc ghi nhan la

chi phi trong kjf.

Khi tai san co djnh dirqc ban hay thanh 1S/, nguyen gia va khiu hao luy ke dirge x6a 53 va bit ky

khan lai to nio Oat sinh do viec thanh ly deu duqc tinh vao thu nhap hay chi phi trong 14.

Khi tai san c6 djnh &lye ban hay thanh ly, nguyen gia va khAu hao lily ke dtrqc x6a s6 va bat kj,

khan lai 18 nao phat sinh do viec thanh ly deu duce tinh vac) thu nhap hay chi phi trong kj,.

Tai san c6 djnh &Km Ulu hao theo phtrcmg phap &Ong thing d6i vai tai san phuc vu cho quail

1y, va theo san ltrqng dOi veri tai san phuc vu true tiep cho san phim phi, hap vii htrang dAn tai

A Th8ng ttr so 45/2013/TT-BTC ngay 25 thing 04 nam 2013 dm 138 Tai Chinh.

SO nam

Nha dm, vat kien true 05-50

May moc thiet bj 07-15

Phuang tien van tai truyen dan 08-10

Thiet bj dung cu clan 1S, 05-10

6. Chi phi di vay

Chi phi di vay duqc ghi nhin vac, chi phi trong ky. Tnr&rig hqp chi phi di vay lien quan true tiep

den vie'c dAu tir xay dung hoac san xuit tai san doi dang can co m6t thai gian du dai Oren 12

thing) de co the dtra vao sir dung theo muc dich djnh tnrac hoac ban thi chi phi di vay nay ducrc

von h6a.

DOi vii cac khan von vay chung trong do co sir dung cho muc dich dau ttr xay dung hoac san

xuAt tai san do dang thi chi phi di vay von h6a dtrqc xac djnh theo tj, le von hoa doi vii chi phi

lily ke binh quan gia quyen Oat sinh cho viec diu ttr xay dung ca ban hoac san xuit tai san do. TS, le On Ma dirge tinh theo ty lg !hi suit binh quan gia quyen cia cac khoan vay chira tra trong

14, ngoai trir cac khan vay rieng biet phuc vu cho muc dich hinh thanh mut tai san cu the.

7. Chi phi till tru&c dai ban

Cling cy, dyng cy

Ban thuyEt minh nay la nor by ph4n h9p thanh vit phdi thew d9c cling vii Rao cao tai chinh 14

7 TF (IE

'4,

CONG TY aft BIEN XUAT NHAP KHAU NONG SAN THC PHAM BONG NAI Dia chi: Xa IQ Ha N '0i, Phzthng Long Binh, TP. Bien Hob, Diing BAO CAO TAI CHiNH Cho narn tai chinh kEt thiic ngay 31 thing 12 ram 2014 Ban thuyet minh Bao cao tai chfnh (tiep theo)

Cac cong cu, dung cu da dui vao sir dung &rot phan b6 vao chi phi trong ky theo phurrng phap

dueng thing vii thei gian phan b6 Icheng qua 3 nam.

8. DAu to tai chinh

Cac khoan dau tu vao chirng khoin, Ong ty con, cong ty lien ket va ca sir kinh doanh (king kiem

soat dtrqc ghi nhan theo gia g6c.

9. Chi phi phai tri

Chi phi phai tra duqc ghi nhan dtra tren cac trot tinh hop ly ve s6 tien phai tra cho cac hang boa,

djch vu da sir dung trong ky.

10. Nguton von kinh doanh - quy

Ngu6n von kinh doanh cita Cong ty bao g6m:

- VOn dAu ttr cua chit se halt: von phap dinh (la diu tu.

- VOn khac:. hinh thanh do 1:06 sung tir k& qua hog dung kinh doanh, gia tri cac tai sin &lac

tang, bieu, tai trq va danh gia loi tai sin.

Cac quy duqc trich lap va sir dung theo Dieu le Cong ty.

11. Viin co phAn

coVon phJn (Viin cetu to can chit so. hiru):

VOn c6 phin (VOn dau tu cua chi' se hiru) dtrqc ghi nhan theo s6 v6n thkrc gop cia cac c6 (long.

Khi c6 phAn trong von chi sehav duqc mua lai, khan tien tra bao g6m ca cac chi phi lien quail

den giao djch dtrqc ghi nhan nhu la met thay di trong v6n chit soy hiru.

Co firc

Cac c6 tuc tra cho cac c6 dung dtrqc ghi nhan la nq phai tra trong ky c6 tirc duqc cong b6.

12. Thud thu nhap doanh nghiep

Cong ty co nghia vu nep thud thu nhap doanh nghiep v&i thud suit 22% tren thu nhap chiu thud.

13. Nguyen tic chuyin doi ngoai tg Cac nghiep vu phat sinh bang ngoai tg duqc chuyen di theo ty gia tai ngay phat sinh nghiep vu. SO du cac khoan mac tien tg có g6c ngoai tg cu6i ky chive qui doi theo gia tai ngay cuOi ky.

Chenh lech gia phat sinh trong ky va chenh lech gia do danh gia lai cac khoan mac tien te

cuOi 1(51 duce ghi nhan theo TT s6 179/2012r1T-BTC ngay 24/10/2012 dm Be Tai Chinh.

14. Nguyen tic ghi nh;an doanh thu

co H Ht

A] u.•

Ban thuyk minh nay la mot b0 ph<In hap thanh va phai duvc d9c cling vai Boo off(' tai chinh 15

CONG TY CHE BIEN XUAT NH4P KHAU NONG SAN THIJ.0 PHAM BONG NAI Dia chi: Xa iq Ha N.;5i, Phtrang Long Binh, TP. Bien Hoa, Hong Nai. BAO CAO TAI CHINH Cho nam tai chinh ket thuc ngay 31 thing 12 nam 2014 Ban thuyet minh Bao cao tai chinh (tiep theo)

Khi ban hang h6a, thanh phim doanh thu dirge ghi nhan khi phin lon rui ro va lori ich gin lien vo•i

viec sa him hang luSa do dtro.c chuyen giao cho ngirei mua va khong con ton tai y6u to khong

chic chin ding ke lien quan den viec thanh toan tien, chi phi kern theo hoac khi nang hang ban bi

tra lai.

Khi cung cap dich vu, doanh thu duvc ghi nhan khi kh6ng con nhang yeti to khong chic chin ding ke lien quan den viec thanh toan tin hoc chi phi kern theo. Twang hqp dich vu dupc thirc

hien trong nhieu kS, ke toan thi viec xic dinh doanh thu trong tong kY duvc thirc hien can ca vao

tS, 1e hoan thanh dich vu tai ngay cuOi kY.

15. Ben lien quan

Cac ben duvc coi la lien quan neu in6t ben c6 khi nang kiem soat hoc c6 anh hubng clang vii ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hog dOng.

1

:1

Ban thuye't minh nay la mdt by phdn hqp thanh va phcii throv cloc cling voi Bao cdo tai chinh 1 6

CONG TY CITE BIEN XUAT NHAP KHAU NONG SAN 'MX PHAM DONG NAI Dia chi : Xa 10 Ha N6i, Pinking Long Binh, Thinh ph6 Bien H6a, DOng Nai BAO CAO TAI CHINH

1 Cho nam tai chinh ket fink ngay 31 thang 12 nam 2014 Ban thuyet minh bao coo tai chinh (tiep theo)

V. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BANG CAN DOI Kt TOAN

1. Tien va cac khoin ttrcrng during tien S6 cuoi nam SO (fait nam

Titn mat 81.640.500 23.903.662

Titn geri ngfin hang 12.707.422.644 3.120.529.466

- Tien gici VND 8.745.804.202 472.899.997

- Tien guff ngagi tg 3.961.618.442 2.647.629.469

Tien Bang chuyen Cac khan Wang dtrang tien 25.000.000.000 - Tie'n guff 41 kin 3 timing NH TMCP xang ddu PETROLIMEX 25.000.000.000 COng 37.789.063.144 3.144.433.128

Chi tiet A du cfic neat' hang nlur sau: SO cuoi nam

Tien girl VND

NO?: hangTMCP Cong Thuong Viet Nam Chi nhanh: Khu Cong nghiep Bien floa, Tinh Ding Nai SO tai khoin.: 102010001043811 (TM khoan 1121) 6.350.159.959

Ngan hang TMCP An Binh Chi nhanh: Tinh Ding Nai SO tai IchOin.: 0081001967002 (Tai khoan 1121) 78.124.235 • c

Ngan hang TMCP Ngogi Thicong Viet nam Chi nhanh: Tinh DOng Nai J H

SO.tai khan.: 012.1.00.137788.2 (Tai khoan 1121) 54.965.905

Ngan hang Quan DQi ,c Chi nhanh: PGD Long Thanh, Tinh DOng Nai SO tai khoan.: 7211100044001 (Tai khoin 1121) 60.988.549

Ngan hang TMCP Phat trim TP.111) Chi Minh Chi nhanh: Tinh DOng Nai 56 tai khoan.: 040704070003885 (Tai khoin 1121) 26.414.130

Ngfin hang yang giau PGBank Chi nhanh: Tinh Ding Nai S6 tai khoan: 2.113.498.527

Cac ngfin hang khac 61.652.897

COng so du tien gill VND 8.745.804.202

Tien geri USD VND # USD

Ngan hang TMCP Ong Thwang Viet Nam Chi nhanh: Tinh DOng Nai S6 tai khoin.: 102020000120606 (Ili khoan 1122) 3.522.488.431 # 165.795,37 SO tai khoan.: 102020000028755 (Tai khoan 1122) 14.346.574 # 675,26

Ban thuyet minh nay la mOt bO phan hqp thanh va phai duvc efcc cung v6i bac) coo tai chfnh 17

I CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THVC PHAM DONG NAI Dja chi : Xa 10 Ha N0i, Phut:mg Long Binh, Thanh phO Bien Ma, DOng Nai BAo cAo TAI cntral

I Cho nam tai chinh kit tilde ngay 31 thang 12 nam 2014 Ban thuyet minh bao cao tai chinh (tit p theo)

Ngfin hang An Binh Chi nhanh: Tinh D6ng Nai SO tai khoan.: 0081001968009 (Tai khan 1122)

Ngfin hang TMCP Buu Dien Lien Viet Chi nhanh: Tinh Ding Nai

173.196.967 # 8.151,98

SO tai khan.: 4550550000040800012 (Tai khoan 1122) 40.031.926 # 1.884,69

Ngfin hang Ngogi Thuring Chi nhanh: Tinh Ding Nai SO tai khan.: 012.1.37.137797.5 D 05 (Tai khan 1122) 15.840.593 # 745,58

Ngfin hang TMCP flan to va plat trim Viet Nam Chi nhanh: Tinh D6ng Nai SO tai khan.: 67010370007072 (Tai khan 1122) 36.120.112 # 1.700,09

Ngfin hang TMCP Plat trian TP.Ild Chi Minh Chi nhanh: Tinh DOng Nai Si tai khoan.: 0407040700000055 (Titi khoin 1122) 50.956.831 # 2.397,231''(

Ngfin hang Qufin 190 Chi nhanh: PGD Long Thanh, Tinh fling Nai SO tai khan.: 7211100045008 (TM khan 1122) 47.693.021 # 2.244,80

Ngfin hang TMCP Queic TE Viet Nam Chi nhanh: Tinh DOng Nai SO tai khoin.: 611840060000392 (Tai khoin 1122) 12.545.551 #

Ngfin hang TMCP Sai Gbn - Ha NOV Chi nhanh: Tinh DOng Nai SO tai khan.: 1001065849 (Tai khoan 1122) 13.027.835 # 613,19

Clic ngan hang khic 35.370.601 # 1.668,97

COng ski dtr tien geri USD 3.961.618.442 # 186.467,65

SO du ngoai ts duvc danh gia cu6i kS' theo ty' gia mua vao cua ngfin hang giao djch cong b6 tai thai di&n 31/12/2014 .

Phil thu ctia khich hang SO cu6i nam SO d'au nam

COng ty TNHH Hilynh Gia Tien Phat 116.521.500 116.521.500 Mars Inter 792.024.084 Kanematsu Chemicals coporation 1.535.023.500 1.919.861.000 Cling ty Toyota 4.913.748.000 Red River Foods 10.078.348.000 Tohoku Chemical Industrial Vi't Nam 443.417.800 Cong ty KD hat ditu hai sin lir Hai 4.807.710.174 3.987.587.971 Michael Waring Trading PTY 6.642.140.804 5.596.091.158 Doanh ngh4 to nhan Hung LOc 224.939.220 Cie doi tuvng khac 1.466.510.887 Cijng 13.101.395.978 29.539.049.619

I

Ban thuy4t minh nay la mOt b0 phan hcep thanh va phai eitrqc if* cOng v61 bac) cao tai chlnh 18

I CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THVC PHAM DONG NAI Dia chi : Xa 10 Ha NOi, Phu?mg Long Binh, Thanh ph6 Bien Ma, Ding Nai BAO CAO TAI CHI/4H

1 Cho nam tai chinh ket thlic ngay 31 thong 12 nam 2014 Bin thuyet minh bio coo tai chinh (flip theo)

So cuOi nam SO clan nam

Mars Inter 37.572,30

Cong ty Toyota 233.100,00

Red River Foods '178.100,00 Tohoku Chemical Industrial Vi'et Nam 21.035,00

Cong ty KD hat dieu hai san Tir Hai 226.287,78 189.164,51 Michael Waring Trading PTY 312.630,18 265.469,22

• Neha Overseas 700,00 Kanematsu Chemicals coporation 72.250,00 91.075,00 C(Mg (*) 611.167,96 1.316.216,03

(*): Vic danh gia so du ngoai tg cuOi kSt duce thirc hien theo thong to 179/2012/TT- BTC nay 24/10/2012.

Tra tru*c cho ngtrai ban

Chi Wet nguyin t? USD phiii thu khach hang nhtr sau:

Cong ty ca khi thuc pham Bien Hoa COng ty TNHH Hea Phat Nguyen Thj Huang TT Dinh Hai - Mua ban nhan dieu Nguyen Tan Hung - COng ty TNHH Thien Ding NT Cong ty. TuAn Minh - mua nhan dieu COng ty'CO phati Donafoods Thai Binh Cong ty TNHH Viet San - Ding Xoai Doanh nghiep to nhan Kien Thong Cong ty Khai Hoan An - Hap thing lam chu quyen dot LuAt sir Nguyen Thinh Vang ANNPRASH PTE LTD Ngtrai ban khac ging

SO call nam 86.600.000

6.392.923.668 450.000.000

386.320.369 1.727.779.324 2.048.027.461 1.845.083.016

246.000.000

1.593.450.000 162.244.615

14.938.428.453

SO clAu nam 86.600.000 5;

6.392.923.668 /. 450.000.000 ;Ai 244.400.000 N 386.320.369 NI

1.727.779.324 ,;;, 1.915.798.669 4" 1.845.083.016

177.205.600 369.000.000 85.000.000

193.942.615 13.874.053.261

• Cie khan phai thu khic

• Nq vay ngin han, lai vay phai thu Cty ThQ Vuc Cong ty Rik hanh sach Ding nai Cong ty CP may Ding Nai Cong ty Giay dip Cao Su Mau Tien vay ngfin hang PGBank - chi nhanh Ding Nai Phai thu khac Cong

SO cad nam 221.143.667

209.580.718

337.806.350 768.530.735

SO dau nam 221.143.667

816.000 1.400.000.000

453.655.818

27.187.022 2.102.802.507

3. Dir pheng phai thu ngin hspi kh6 dei

Dir phong nq phai thu qua han thanh twin Du phony cho cac khoan naphai thu qua han tren 3 nam Khoem muc phai thu khac - Cty TNHH MTV ThQ Vuc Khoan muc tra truoc cho ngtreri ban - Cong ty ca khi thirc phim Bien Haa

SO cuoi nam 11.109.850.044 6.614.067.335

221.143.667 221.143.667

10.888.706.377 86.600.000

SO dau nam 11.109.850.044 11.109.850.044

221.143.667 221.143.667

10.888.706.377 86.600.000

Ban thuyet minh nay la mQt IDO phan hap thanh va phai dt.mc dQc ding v&i bac) coo tai chinh 19

I CONG TY CHE BIEN XUAT NII4P ICHAU NONG SAN THI,1"C PHAM DONG NAI Dia chi : Xa 10 Ha MN, Phu Ong Long Binh, Thanh ph6 Bien 116a, 136ng Nai

-11 BAO CAO TAI CH1NH Cho nam tai chinh ktt Mac ngay 31 Mang 12 nam 2014 Ban thuyet minh bio cao tai chInh (tiep theo)

- Cty TNHH Hoa Phat 6.392.923.668 6.392.923.668

- Nguyen Thj Huang 450.000.000 450.000.000

- Cty TNHH Thien DOng Nguyen TAn 386.320.369 386.320.369

- Cty TNHH Tan Minh 1.727.779.324 1.727.779.324

- Cty TNHH Viet San 1.845.083.016 1.845.083.016 COng 11.109.850.044 11.109.850.044

4. Hang ton kho SO cuOi !tam S6 dAu nam

Nguyen vat lieu 967.318.261 629.728.807 Cong cv, dyng cv 852.466.654 1.908.688.550 Chi phi SXKD da dang 6.917.664.624 10.425.336.536 Thanh phAm 21.051.853.149 43.663.351.292: Du phang giam gilt hang ton kho (425.271.556) (16.069.690.247) ging 29.364.031.132 40.557.414.938

Thue vit cac cac khoan khac phii thu Nha nuirc S6 cutoi nam SO (lit, nam

Thue thu nhip doanh nghiep nqp them 1.000.309.126 1.000.465.250 Thue GTGT duot khAu 4.994.150.305 3.640.188.058 COng 5.994.459.431 4.640.653.308

I

I

I

I

I

sO (tau nam 406.622.518 406.622.518

* Thi li[an khac

SO cal nam 316.581.200 316.581.200

Tam (mg C4)ng

8. Tang, giim tai sin c6 (firth hitku hinh

Nha caa, vat kien frac May mac thiet bj

Phirang tien van tai, truyen clan

Thiet hi, dyng cy quail 15, Cang

Nguyen gilt S6 du nam 65.190.170.361 48.809.418.491 5.779.990.655 1.130.226.827 120.909.806.334 Mua trong !lam 2.194.600.000 540.000.000 2.734.600.000

Thanhljr, nhuqng ban 64.694.841 394.855.506 420.000.000 879.550.347 Giarn khac S6 cu6i nam 65.125.475.520 50.609.162.985 5.899.990.655 1.130.226.827 122.764.855.987 Gig trj hao men -0 SO dau ram 36.983.648.746 23.851.568.866 3.360.383.506 462.893.485 65.553.063.948 Khali hao trong ram 2.568.801.231 2.633.227.968 432.833.474 139.538.090 5.774.400.763 Thanh ly, nhuong ban 64.694.841 394.855.506 420.000.000 879.550.347 Giam khac s6 cu6i nam 39.487.755.136 26.089.941.328 3.373.216.980 602.431.575 70.447.914.364 Gig hi can tai S6 du nam 28.206.521.615 24.957.849.625 2.419.607.149 667.333.342 55.356.742.386 S6 cu6i nam 25.637.720.384 24.519.221.657 2.526.773.675 527.795.252 52.316.941.623

Ban thuy4t minh nay la mQt bO phan twep thanh va phai duvc (floc bung vdei bac, cab tai chlnh 20

CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THIfC PHAM BONG NAI Dia chi : Xa 10 Ha N0i, Phulmg Long Binh, Thanh ph6 Bien Ma, D6ng Nai BAO CAO TAI CHINH Cho ram tai chinh ket thac ngay 31 thang 12 nam 2014 Ban thuyet minh bao cao tai chinh (tifp theo)

........./..1•1=1■■•■■••■••0111M

BAu ttr vao cfing ty con

Ten ding ty con

Cong ty phat hanh sich Deng Nai Cong ty CO PhAn Duac Deng Nai Cong ty Donafoods Thai Binh COng

DAu tut vio cOng ty lien kit, lien doanh

Ten cong tv lien kit, lien doanh Cong ty Gom Viet Thanh C8ng ty a PhAn Long Dire Cong ty CP gay dep cao su mau Deng Nai Cong ty CP ThAm Dinh gia Ding Nai ging

TS, le yen Ging ty sa hfru Von dau ttr

51,00% 2.040.000.000

51,00% 10.126.050.000

60,01% 12.002.000.000 24.168.050.000

Ty 4' von Cong ty soy hum Von dAu to 30,00% 3.520.461.000

12,00% 26.000.640.000 37,45% 3.240.350.000,

35:00% 1.328.650.000 34.090.101.000

I

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14. Chi phi Ira truck dai httn Chi phi S6 dliu nam Tang trong nam

KEt chuyen vac) chi phi

SO cu6i nam 0 Ii I

'. F

Chi phi ch& phan be 1.931.800.543 449.752.420 1.414.444.315 967.108.648 Cong 1.931.800.543 449.752.420 1.414.444.315 967.108.648

Vay vincr ngin bon SO cuei nam SO dAu nal')

Vay Irvin Iran 121.147.918.767 151.124.295.146 Ngan hang TMCP Cong thuang Viet Nam 39.307.075.878 75.606.576.003 *an hang PGBank - CN Ding Nai 28.547.591.574 Ngan hang TMCP Sai Gem Ha Nei 21.006.907.422 Ngan hang TMCP An Binh 5.693.251.315 6.910.811.721 Quy DAu to Phat Trien Deng Nai 47.600.000.000 47.600.000.000 Vay clai han tib han trei 56.598.000 Quy DAu to Phat Trien Deng Nai 56.598.000 gong 121.147.918.767 151.180.893.146

Chi tit so Oat sinh ve cac khoan vay nhtr sau:

NOl dung S6 du nam S6 din vay trong nam

thinh gig lai tien S6 tien d3 tra vay trong nam So cuoi nam

Ngfin hang TMCP Cong thuang Viet 75.606.576.003 115.478.609.214 151.778.109.339 39.307.075.878

Ngan hang PGBank - CN D6ng Nai

46.981.350.377 18.433.758.803 28.547.591.574

Ngfin hang TMCP Sai Gan Ha Nei

21.006.907.422 25.998.154.163 47.005.061.585

Ngan hang TMCP An Binh

6.910.811.721 30.732.423.084 31.949.983.490 5.693.251.315

Quy DAu to Phat Trien Deng Nai

47.600.000.000 47.600.000.000

Quy DAu to Phat 56.598.000 56.598.000 Cong 151.180.893.146 219.190.536.838 249.223.511.217 121.147.918.767

Ban thuyet minh nay la mOt be) phOn hqp thanh va phai eruvc doc ding v61 bac cao tai chinh 21

15.

CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THI1C PHAM BONG NAI Dia chi : Xa 16 Ha N6i, Phtrorig Long Binh, Thanh ph6 Bien Ma, DOng Nai

a BAO CAO TAI CHINH Cho nam tai chinh kat th6c ngay 31 thang 12 nam 2014 Ban thuyet minh bac) cho tai chinh (tiep theo)

Khan du nq vay ngin han cuOi nam tai Ngan hang TMCP Cong Thuang Viet Nam - CN Bien Flea la khoan du rig

theo hqp ding tin dung s6 2013-DONA/HDTD ngay 31/05/2013 vai han miry tin dung 100,000,000,000 ding, Lai

xuat vay theo timg lan nhan nq, th&i han duy tri han mire cho vay la 12 thang, ke tir ngay kj, hqp ding tin dung, tir

ngay 31/05/2013 den het ngay 31/05/2014.

Tai san dam bao cho h9p dhng nay la ac kho va =rang san xuat nha may Long Binh (irk kho san ph ;dm mai) vol

tong gid tri thi chap la 70,945,289,500 dhng.

Khoan du nq vay ngin han cuOi nam tai Ngan hang TMCP An Binh - CN Deng Nai la khoan du nq theo hop long

cap han mire tin dung s6 104/13/TD/XIII ngay 05/06/2013 vOi han mirc tin dung 20,000,000,000 ding, Lai xuat vay

theo tirng Ian nh4n nq, thOi han duy tri han mirc cho vay la 12 thang, ke tir ngay kj, hop ding tin dung, tir ngay

05/06/2013 den het ngay 05/06/2014.

Khan du nor vay ngin han cuOi nam tai Ngan hang TMCP 'Ong dau petrolimex-PG Bank la khoan du nq theo hop

ding cap han mirc tin dung s6 1160/HDHM/NH-PN/PGB DNI ngay 23/05/2014 vii han mac tin dung

20,000,000,000 ding va hop ding tin dung s6 1161/HDHM/NH-PN/PGB DNI ngay 25/08/2014 vii han mac tin dung

25,000,000,000, Lai xuat vay theo tirng Ian nhan nq, thai han duy tri han mirc cho vay la 12 thang, ke tir ngay 14 hqp

ding tin dung.

Phil tra ngmlri bin

SO cuoi nam SO dau nam Chi Commondities - Canada 2.627.191.339 2.606.612.952 Nha may ca khi Deng Nai 366.319.800 Cong ty AGRI COMMODITIES & FINANCE - dieu the 1.366.529.336 Cong ty Dakhn Gate An D6 451.265.465 447.730.771 COng ty SXKD giay in va bao bi Liskin 302.332.800 240.895.600 COng ty TNHH MTV Doan Quyen - Binh Phu& 134.323.200

Ca so san xuat dau dieu hiep hung (N.T.T Tuyen) 106.964.000

Cong ty TNHH CB Wong san hat dieu yang 117.876.000 COng ty TNHH Tan Tan L6c 133.017.984 Cong ty My Anh An 1.138.963.000 585.443.000 lar Agricultural 1.014.201.606 1.006.257.520 Vkc Nuts - An D6 (Orion) 641.715.004 Cling ty Co Phan Nguyen CuOrng 168.959.722 Ca sa Tin Dieu 560.000.000 560.000.000 Michael Waring Trading 389.722.602 676.949.739 Cac d6i tuqng khac 257.144.140 17.041.000 C6ng 8.466.513.488 7.450.943.091

Ngteri mua tra truirc SO cutli nam SO dau nam

KOTHARI PRODUCTS SINGAPORE PTE LTD 299.603.656 GETA BISSAU SARL 404.432.667 qmg 299.603.656 404.432.667

Ban thuyet minh nay la mOt hO phan hop thanh va phai duvc doc dung vdei bac cao tai chfnh 22

CONG TY CAE BIEN XUAT NHA; P KHAU NONG SAN TH1!C PHAM BONG NAI Dia chi : Xa 16 Ha N6i, Phirtmg Long Binh, Thanh phi Bien H6a, Ding Nai BAO CAO TAI CHINH

I Cho nam tai chinh ket thilc ngay 31 than 12 nam 2014 Ban thuyet minh bao cao tai chinh (tiep theo)

16. Thue va cfic khofin phfii n§p Nha wire

Cac loci thue S6 ditu 'tam SO phai ne'p trong nam

Thue GTGT 785.874.588 Thue thu nhap doanh nghiSp (1.000.309.126) Thue nha dat, tien thue dat 4.932.053.661 1.811.327.478 Cac khoan thus khac (156.124) 72.490.300

ging 3.931.588.411 2.669.692.366

S6 dia nep trong nam

S6 cu6i nam

785.874.588 (1.000.309.126)

5.561.057.792 1.182.323.347

72.334.176 6.419.266.556 182.014.221

Thug gid tri gia tang

Cong ty nOp thud gia trj gia tang theo plurcmg phap khdu

Thue sudt thus gid tri gia tang cho tirng mat hang nhtr sau:

- Xuat khau dau dieu, nhan dieu, gia cong xuat khdu hot maca 0%

- Ban nOi dia nhan dieu, va 1pa, dieu ttrai sau... 5%

- Ban OA dia ba dieu ep, dau dieu, nhan dieu... 10%

Thug xugt, nhOp khgu Cong ty ke khai va nOp theo thong bao cua Hdi quan.

Xem thuyet minh IV.12 VI.30 Thug thu nh(ip doanh nghiep

Tign thta.dat Tien thuS dat duqc nOp theo to khai thud dat.

Thug nha eat Tien thus dat dtrqc nOp theo thong bao cua ca quan thue

Cac logi thug khdc C6ng tyke khai va nOp theo qui dinh.

17. Chi phi phfii tra SO cuOi nam SO dau nam

OnghO cac nha may Tien hoa hong phai tra ban dau dieu Lai vay phai tra cua Ngan hang TMCP Cong Thtrang Viet Nam Lai vay phai tra quy dau to phat trien Ding Nai Phai tra khac COng

3.925.000,00

2.852.079.000

234.210.000 62.468.082

185.939.000 11.611.754

494.228.836

2.856.004.000,00

Quy khen thteyng, phfic loi

SO caul nam 2.034.346.439

459.931.941 2.494.278.380

SO dau nam 4.421.505.998

11.021.641 459.931.941

4.892.459.580

Quy khen thuong Quy phtic lgi Quy thtthng ban dieu hanh cong ty ging

20. Vay va no. (Jai han

Vay ded ban Quy Ddu to Phat Trien Ding Nai gun

SO cuoi nam 1.558.332.000 1.558.332.000 1.558.332.000

Se dau nam 359.530.000 359.530.000 359.530.000

Ban thuyet minh nay la mOt bt• ph*n ticip thanh va phai duvc dcc ding vdi bac, cao tai chinh 23

I CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THVC PHAM BONG NAI Dia chi : Xa le Ha NOi, Phirtmg Long Binh, Thanh pita Bien Wm, Deng Nai

a

BAO cAo TAI CHINN Cho nam tai chfnh ket thac ngay 31 thang 12 nam 2014 Ban thuyet minh bac) cho tai chinh (tiep theo)

1 22 VOn dau tir caa chti so. him Bang dji chilli bun Ong ctia von chit sa hem

Quy 1-18 Trq Sip N§i dung V6n gbp Xep Doanh

Nghiep

Quy dAu tir Oat Quy dtr phOng trier] tai chinh

Loi nhuhn sau thud chug PP

SO dau nam nay 191.134.379.133 476.858.297 68.088.040.743 12.005.813.050 (166.285.798.967)

Lqi nhu'in nam nay 38.079.723.487

Giam khitc - 68.088.040.743 12.005.813.050 SO ducal nam nay 191.134.379.133 476.858.297 - (128.206.075.480)

THONG TIN Bb SUNG CHO CAC ICHOAN MVC TRiNH BAY TRONG BAO CAO KET QUA HOAT KING ICINH DOANH

25. Doanh thu Doanh thu ban hang va cung cap dich vy

Nam nay

1

Nam trworc TOng doanh thu 293.902.457.797 555.417.617.152 - Doanh thu bin vet ttr, bao bi, cong co 91.281.000 357.414.000 - Doanh thu bin cac san pham m6i, cao cap 3.714.480.250 414.910.132 - Doanh thu cac loci san pham dieu 42.763.177.866 554.582.607.785 - Doanh thu ban v6 dieu ep 1.673.990.868 - Doanh thu phi gia cong nhan san phAtn m6i 17.906.904.736 - Doanh thu tieu thy nhan dieu xuat khau 209.419.158.984 - Doanh thu bin nhan dieu n6i dja 685.506.095 - Doanh thu phi gia cong nhan dieu 5.640.553.562 - Doanh thu tieu tho nhan dieu M 3.776.853.931 - Doanh thu ban hot dieu tho 8.206.829.343 - Doanh thu ban nhan dieu n6i b6 23.721.162 - Doanh thu xuat mau 62.685.235 Cac khan giam trir doanh thu 2.623.740.453 - Gam gid hang ban 417.778.436 - Hang ban bi tra lai 2.205.962.017 Doanh thu than 293.902.457.797 552.793.876.699

27. Gii von hang bin Nam nay Nam truck

Gia von hang h6a da ban 1.451.066.000 Gia Win thanh pham 266.247.406.751 630.985.439.101 C§ng 266.247.406.751 632.436.505.101

26. Doanh thu tai chinh Nam nay Nam tru.6c

Lai tien giri, lai cho vay 25.981.020 43.994.042 Lai chenh lech ty gia da thi,rc hien 691.426.850 2.371.955.117 Lai chenh Lech ty gia chtra thvc hien 60.219.202 Co tire nhin dtrqc nh0ng nam tnr6c 2.604.443.579 Thu nhip hoot dOng tai chinh khic 33.079.293.900 0:Mg 33.796.701.770 5.080.611.940

1

Ban thuyet minh nay to m6t170 phan hop thanh va phai dtrqc doc cung veri bao can tai chfnh 24

I

Chi phi tai chinh

Chi phi lai vay Lo chenh tech tS, gia (IA thtrc hien 1.2; chenh Lech gia chtra thvc hien Cong

Nam nay Nam truck

9.337.956.118

1.060.156.651

17.016.055.371

646.903.307

2.965.081.464

10.398.112.769 20.628.040.142

Chi phi ban hang Nam nay Nam truirc

Chi phi ban du dieu 101.629.975 628.850.559

Chi phi ban san pharn mai 614.020.244 575.280.905

Chi phi ban nhan dieu 1.750.410.584 3.053.368.813

ging 2.466.060.803 4.257.500.277'

Chi phi quail IS, Nam nay Nam trtrov

Chi phi nhan vien 2.941.247.054 6.017.881.781

Chi phi ddli dung van phang 161.607.730 314.212.484

Khiu hao tai san co djnh 1.082.861.684 1.050.234.831

Thu& phi, le phi 1.987.841.882 1.002.351.907

Chi phi 1#p dg phong Chi phi djch vu, mua ngoai 1.660.000 609.280.443 Chi phi bang tien khic 1.861.348.741 2.776.481.341: C Chi phi trq cap nghi viec 2.862.875.976 _ ACH

Ceng 10.899.443.067 11.770.442.7871E VA

Thu nh#p khac .y6 Nam nay Nam truck

Tien cho thtie may moc 188.000.000 Ban sit phe lieu 23.847.273 Thanh ly tai san 332.253.900 450.000.000 Giam trir ding nq phai tra 1.882.858.610 Thu nh#p khac 593.069.926 1.440.838.510 ging 925.323.826 3.985344.393

Chi phi khac Nam nay Nam trithc

Phat nep chi m bao hiem xa hOi 131.936.516 221.597.517 Chi phi khong du dieu kien khau trir 705.473.333 Chi phi khac 401.800.000 833.918.971 Citing 533.736.516 1.760.989.821

Chi phi thud thu nh#p doanh nghiep hien hanh Nam nay Nam trulk

Ting Lai nhu#n ke toan truirc thud 38.079.723.487 (108.993.445.096)

Cac khoan dieu chinh tang, giam Iqi nhub ke toan de xfic djnh Iqi nhuan chju thud thu nhOp doanh nghiep (*) : (147.007.557.344) (5.099.825.063) - Citc khoan dieu chinh tang 533.736.516 409.480.778 - Cac khoan dieu chinh giam 147.541.293.860 5.509.305.841

I 28.

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1 30.

CONG TY GEE BIEN XUAT NH.0 KHAU NONG SAN THT,J'C PHAM BONG NAI Dia chi : Xa 10 Ha N0i, Phutmg Long Binh, Thanh phi!) Bien 1-145a,D6ng Nai BAO CAO TAI CHINH Cho nam tai chinh ket thac ngay 31 thang 12 nam 2014 Ban thuyet minh bao cal) tai chinh theo)

Ban thuyet minh nay la mOt bt) phan hop thanh va phai duvc dpc cimg v&i bac, cao tai chit-1h 25

I

I

I

- I

Moi quan 116 Cong ty Con Cong ty Con Cong ty Con Cong ty Con Cong ty lien doanh lien kat C6ng ty lien doanh lien kat C6ng ty lien doanh lien kat Cong ty lien doanh lien kat Mua hat dieu th6 veri so Itrqng lbm Mua hat dieu the veil so luvng Ian Mua hat dieu the vol se ILK:mg Ian Bin nhan dieu nhieu vai s6 luqng km Bin nhan dieu nhieu vai so hung Ian Bin nhan dieu nhieu v6i s6 ltrqng Ian Ban nhan dieu nhieu vOi se Itrqng Ian

'54

:G T

vAt

I CONG TY CHE B1tN XUAT NHAP KHAU NONG SAN THVC PHAM HONG NA1 Dia chi : Xa 10 Ha N0i, Phutmg Long Binh, Thanh ph6 Bien flea, D6ng Nai BAO CAO TAI CHINH Cho nam tai chinh ket thuc ngay 31 thing 12 nam 2014 Ban thuyet minh bao cao tai chinh (tiep theo)

Ting thu nhfip chin thud (108.927.833.857) Thud suAt thus thu nhip doanh nghiOp 22% Thus. thu nhdp doanh nghifp du tinh ph& n5p Chi phi thug thu nhfip doanh nghiep

(114.093.270.159) 25%

Nam nay 533.736.516

401.800.000 131.936.516

33.448.023.701 33.079.293.900

368.729.801

(*): Chi tiet cac khofin dieu chinh

Cdc khodn dieu chinh tong: Tien phat va truy thu thud GTGT va thud TNDN Tien phat thud, phat hanh chinh Chi phi khong du h6a dan chirng tit Phat n6p chfirn bao hiem xa h.i

Cdc khodn edit chinh gidm: Tien thu co tire tir cac dan vi Lail; ty gia chua thirc hien

I NTH. NHUNG THONG TIN KHAC

1. Giao clich vOi cac ben lien quan Cfic ben lien quan vbri Cong ty

Ben lien quan Cong tiphat hanh sach Deng Nai Cong ty CP ThAm Djnh gia Ding Nai Ging ty CO Phfin Duqc Ding Nai Ong ty Donafoods Thai Binh Cong ty Gim Viet Thinh COng ty Co Phfin Long DLit Ong ty CP gay dep cao su mau Ding Nai Cong ty CP Thim Djnh gia Ding Nai Agri Commodities & Finance Annprash Pte Ltd Doanh nghiep to nhan Ph6 Th9 C6ng ty CP they san Ding Nam COng ty TNHH MTV SX gach men Kim Minh Chi tilt nguyen to USD phai thu khach hang nhu sau: Kanematsu Chemicals Corporation

Nam two:iv 409.480.778

409.480.778

5.509.305.841 2.604.443.579 2.904.862.262

Trong nam, Cling ty cb cac giao djch v61 cac ben lien quan n Ben lien quan Nei Red River Foods Bin COng ty KD hat dieu hai san Tir Hai Ban Michael Waring Trading PTY Ban Kanematsu Chemicals Corporation Ban C6ng ty Co Phan Duce Deng Nai Thu C8ng ty phat hanh sich Deng Nai Thu COng ty CP ThAnt Djnh gii Deng Nai Thu Ong ty CP giAy der) cao su mau Deng Nai Thu C6ng ty Gem Viet Thanh Thu

hu sau: dung giao dich nhan dieu nhan dieu nhan dieu nhan dieu c6 tire c6 tire ce tire co tire Co tire

VND 18.141.090.732 80.971.322.999 96.064.052.788 35.556.284.046

1.518.907.500 133.416.000 67.620.000

453.649.000 160.000.000

Ban thuyet minh nay la met be phan hqp tharth va phai dirqc d9c cOng v&i bao cao tai chinh 26

2.

CONG TY CHE BIEN XUAT NFIA, P KHAU NONG SAN THVC PHAM HONG NAI Dia chi : Xa 16 Ha N0i, Phuang Long Binh, Thanh ph6 Bien Ma, Bong Nai

I BAo cAo TAI CM/4H Cho nam tai chinh kit thuc ngiy 31 thing 12 nam 2014 Bin thuyet minh IA° ego tai chlnh theo)

Cong ty CO PhAn Long DIrc

Thu co tirc 30.823.200.000

Agri Commodities & Finance Mua hat dieu filo

56.499.538.708

Annprash Pte Ltd

Mua hat dieu filo

33.359.533.783

Doanh nghiEp ttr nhan Phu Th9 Mua hat dieu filo

29.074.346.870

Tai net), ket thic nam tai chinh, cong nq vai cac ben lien quan nhir sau: Ben lien quan Red River Foods Kanematsu Chemicals Corporation Citing ty KD hat dieu hai san Tt'r Hai Michael Waring Trading PTY Annprash Pte Ltd COng nq phai thu

NOi dung giao djch Phai thu khach hang Phai thu kWh hang Phai thu khich hang Phai thu khach hang Tra tarot cho ngu&i bin

VND

1.535.023.500 4.807.710.174 6.642.140.804 1.593.450.000

12.984.874.478,

Agri Commodities & Finance Doanh nghiEp to nhan Phil Th9 COng nq phii tri

1.366.529.336

1.366.529.336

Khi clang boat dOng kinh doanh lien tic

Trong nAm tai chinh 2014 Cong ty dat lqi nhuAn 38.067.387.237 VND. Tuy nhien khoan 18 lay ke ctia cong ty tai thoi diem 31 thing 12 nAm 2014 la 128,218,411,730 VND.

• A Can dr Quyet (filth so 1974/QD-UBND ngay 25 thang 06 nam 2013 cua UBND tinh DOng Nai "Phe duyEt de an tai co. cAu Cong ty Che Bien XuAt NhAp KhAu Nang Sin Thuc PhAm DOng Nai giai don 2012- 2015", trong do, tai diem a mi,ic 2 pan H Dieu 1 dm Quyet djnh c6 du kien von Nha nuac se dat 230 ty dOng dAu to cho Cong ty Che Bien XuAt NhAp KhAu Ming San Thuc PhAm DOng Nai, tang twang binh quart 6%/nAm. Trong nam 2014, UBND tinh Wong Nai 'A( da c6 cling van so 6612/UBND-KT ngay 21/07/2014 Ming Si vri S6 Tai Chinh ve ke hoach thoai von nha nuOc cua N Cong ty Che Bien XuAt NhAp KhAu Ming San Thuc PhAm Ding Nai (king thai chi dao tip tic "De an tai co. du .,;; C8ng ty Che Bien XuAt NhAp KhAu N8ng San Thuc PhAm DOng Nai giai down 2012-2015" dA dtrqc UBND tinh phE duyEt. Do vfty Bao cao tai chinh cho nam tai chinh ket tit& ngay 31 thing 12 nam 2014 cua nam tai chinh ket thac ngay 31 thing 12 nAm 2014 van dtrqc lAp dkra tren gia thuyet C8ng ty hoot dOng kinh doanh lien tuc."

VII MOT SO CHI TIEU DANH GIA KRA' QUAT THVC TRANG TAI CHINH VA }CET QUA HO ,AT BONG KINH DOANH CUA CONG TY

Chi den Nam nay Nam truck

Co. csiu tai sin vi co. au ngutin von Co du tai sin Tai sin ngin han/TOng s6 tai san 44,97 41,84 Tai san dai han/Tong so tai san 55,03 58,16

Co. c u ngan von Nq phai tra/TOng nguOn 68,72 87,25 NguOn von chit sa hattITOng nguOn von 31,28 12,75

Kha tang thanh toin Kha 'tang thanh tan hiEn hanh LAn 1,46 1,15 Kha !tang thanh town nq ngin han LAn 0,66 0,48 Kha tang thanh toan nhanh ' LAn 0,27 0,02

Ban thuyet minh nay la mOtb0 phan hqp thanh va phai duvc dcic ciang voai bao cao tai chinh 27

CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THIYC PHAM BONG NAI Dia chi : Xa 16 Ha NOi, Phan Long Binh, Thanh ph6 Bien Ma, DOng Nai BAO CAO TAI CHtNH

1 Cho nam tai chinh ket thitc ngay 31 thing 12 nam 2014 Ban thuyet minh bac) cao tai chinh (tiep theo)

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TS, sat sinh loi 7y; suit 10 nhufm tren doanh thu TS, suit lqi nhuasm truac thue ten doanh thu thuAn 12,96 (19,72) TS, suit lqi nhan sau thue tren doanh thu than 12,96 (19,72)

7); suit 10 nhurin tren tang tai sin TS, sat lqi nhan truck thue teen tong tai sin 18,79 (54,84) TS, suit lqi nhan sau thue tren tong tai sin 18,79 (54,84)

Ty suit 4ri nhufin sau thui tren von cltu sifr hau 60,06 (430,03)

Dtmg Nai, Ngiy 11 thing 02 nam 2015 I Nguiti lap bleu Ke Toin Trtr&ng Ong Giam dOe

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Ban thuyet minh nay la mOt bQ phOn hop thanh va phai duvc doc clung v&i bao cao tai chinh 28