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. LUa chgn c6c chinb srich ktl todLn thich hqp vd rip dung c6c chinh s6ch al6 mdt crich nh6t qurin;o Dua ra c6c xdt doan vd udc tinh mQt c6ch hqp li va thAn fiong;

' Ncu ro cac nguyen tic k6 to6n thich hqp c6 aluoc tu.4n thri hay kh6ng, c6 nhfrng 6p dgng sai l€ch trong yilu cdn<lugc cdng b6 vd giei thlch trong b6o crio tai chinh hay khdng;

' L6p b6o c6o tdi chinh tr€n co sd hoat dong lien tuc b:rr trudng hqp khdng th6 cho rang C6ng ty se tiaip tuc hoattlOng kinh doanh;

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BAO CAo cUA BAN GIAMDdC

Ban Gi6Lrn d6c Cdng ty C6 phen Phan bdn vd H6a chSt Ddu khl 1-6y Nam 86 (goi fit le "Cdng ry") d€ rrinh b6o c6ondy cirng v6i b6o c6o tai chinh cria COng ty cho nnrn tai chinh k6t thrlc ngdy 3l thing 12n6r.It2}l4.

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C6c tlanb vi€n cia Hdi tt6ng Quan fi vd Ban Girim tl6c <E tli€u hanh COng ty trong nim vd diln ngdy ldp b6o c6onaY s6m:

chi tichuy vlenUy vi6n @6 nhipm ngdy 03 theng 4 n6m 2014)Uy vi€n (bdJlhifm ngdy 03 thring 4 nim 20l4)Uy vi€n (mi€n nhiem ngdy 03 thdurg 4 nam 2014)Uy vi€n (mi€n nhi6m ngdy 16 thring 4 nim 2014)Uy vi6n

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241

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260

261

268

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219.66s.620.449

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75.734.593.646

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2014

MAU SO B O}DNDsn vi: VND

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43.146.068

35.402.822.598

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Tidn vir tuong ituong ti6n diu nim

Ti6n vir t[,ong ilucng ti6n cuiii nim 170d0+60)

Thinh COngtoin trufng

Ngay 02 thdng j ndn 2015

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CONG Ty cO PHAN PHAN BoN v,i Hol cHAr oAu rHi rAy NAM BOl5l/18 Tften Hoang Na- phuong Hung Lqi. qudn Ninh Ki6uThinh ph6 Cdn Tho, CHXHCN Viet Nam

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THUTTT MINH BAO CAO TAI cHiNH MAU s6 B O9-DNCdc thuydt minh nay Id n\t bA phdn hqp thdnh vd cdn duqc doc d6ng thdi voi bdo cdo tdi chinh kdn theo

TH6NG TIN KHAI QUAT

Hinh thrfc sd hiiu v6n

C6ng ty Cii phdn Phdn b6n vd H6a ch6t Dau khi T6y Nam Bd ("C6ng ty") ttuo. c thanh l6p theo GiSy chirngnhfn tl5ng hi kinh doanh sO 1800722461 ngdy 3l thdng 12 nim 2010 do Sd Ki! ho4ch vd Oau tu thanh ph6Cdn Tho c6p vd Gi6y chrimg nh6n ttlng lcj kinh doanh thay diii lAtr 7 ngay 02 thAng 0l nAm 2013. C6ng rytluoc chuy6n d6i tU COng ty TNHH MTV Ph6n b6n vd HOa ch6t DAu khi Tay Nam BQ - cluoc thdnb lflptheo Gi6y chung nh{n tl6ng lcf kinh doanh s6 1800722461 ngdy l5 thiing 8 n6m 2008.

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

T6ng sii nh6n vi€n cria C6ng ty tai ngdy 3l thAng 12 nilrn 2}t4ld 65 nguoi (tai ngdy 3l thturg 12 nf,m2013: 67 nguoi).

Ho?t along chinh

Hoat ddng chinh cua C6ng ty bao g6m: Kinh doanh cdc loai phin bon: Sdn x*it ph6n bon vd hqp chAt Nito; B5n buOn n6ng, l6m san nguy€n liQu (trt 96, tre, nua) vd il6ng vdt s5ng; V6n tai hdng h6a bing tluolgb6; Biic xtip hang h6a; Dai ly, mdi gioi, d6u gifi V{n Lii hdng h6a tludng thriy nOi <lia; Hoar <t6ng dich whd fio khAa li6n quan d6n vin tai; Kho bai vd luu git hdng hoa; euang crio (chi ti6t thuc hien c6c dich vgquang cao tren cec phuong ti€n truy€n th6ng dai chring. pano. bdng hi€u tai di6m b6n hang. h6i chu. fi6nl6m, cric phuong ti€n giao th6ng, c6c hoAt dQng quang crio thudc linh wc ndng nghi€p; Kinh doanh b6rttQng san, quy€n st dung d6t thu6c chi sd htrq cht sri dung hodc di thu€; Brin bu6n vat tu n6ng nghiep,gi6ng, hat gi6ng cdy trdng con giiing thriy hdi srin c6c loai; Dich vB ky thuat trong sdn xuAt kinh doanhphdn b6n vd cric san phdm h6a ch6t khiic c6 li€n quan; Xurit nhap khiu phan b6n, h6a chAt vd ciic san phimh6a chAt kh6c sri dung trong n6ng nghiQp, hang ndng l6m thty hii srin.

cO sO LAp BAo c^o Ti.r cHiNH vA NAM TAr cHiNH

Cd sd Ep b{o c6o tii chinh

Bdo cdo tai chinh kdm theo duoc trinh bdy bang D6ng Vi€t Nam (\rND), theo nguyen dc gid giic vd phirhgp vr!'i cbuin mgc kti toan, ch6 do kc ro6n doanh nghiep vier Nam va c6a quy <linh phrip lj c6 li€n quancl6n vi€c ldp vd trinh bdy brio c6o tai chinh.

BAo ceo di chini kdm theo kh6ng nhin phan dmh tinh hinh tdi chinh, k6t quri hoat d6ng kinh doanh va rinhhinh luu chuy3n tidn t€ tleo c6c nguy€n fic vd th6ng 16 kti torin duqc ch6p nhan- chung tai cac nudc khdcngoei Viet Nam

Nim tii chinh

NIm tai chinh cria Cong ty bit tt6u tir ngdy 0l thring 0l ve k6t thric vdo ngay 3l thring 12.

HTIONG DAN Kf ToiiN MoI DA BAN HANH NHLNG CHI.IA iP DUNG

Ngdv 22 th6ng 12 na'", 2014, BQ Tdi chinh da ban hanh rh6ng tu s6 200/2014/TT-BTC (,,Th6ng tu 200")huong dan rip dung chii tlo kti to6n cho doanh nghiQp. Th6ng tu ndy sE c6 hiQu lgc cho nrm tai chinh biLtddu vdo hodc sau ngdy 0l thring 0l nrrn 2015. Thdng tu 200 thay thi.i cho cric quy tlinh vd ch6 d6 kti toandoanh nghiep ban hdnh theo QuyiSr dinh s6 tslzooolqo-erc ngdy 20 th6ng 3 ntm 2006 cria 86 Tai chtnhvd r\6ng nr s6 2M/2009/TT-BTC ngey 3 I th6ng t2 ndm 2009 cria Bo rdi chfnh. Ban Gi6m ttiic c6ng tytlang tl6nh gie mfc al6 dnh hudng cria vi€c 6p dung Th6ng tu ndy d6n c6c b6o c6o tdi chinh trong tuong laicia Cdng ty.

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tsuvfr urNn Bio c^o TAr cHiNH Oi6p theo) MAu s6 B 09-DNcdc thuyit uinh nay ld nQt b6 phan hqp thdnh vd cin &rc. c dpc d6ng thdi voi btio ctio tdi chinh kin theo

4. TOM TiT cAc cHiNH sAcH Ki, ToAN cHo yfu

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

Ubc tinh k6 toin

Viec l6p b6o c6o tai chinh tu6n thi theo chuAn muc ki5 toa,n, chi! dO kii to6n doanh nghi€p Vi€t Nam vd c6cquy tlinh ph6p li c6 li€n quan ddn vi6c ldp vd trinh bdy brio crio tai chinh y€u ciu Ban Gi6m tliic phrii c6nhitng udc tfnb ve gia dinh anh huong tltin s6 ligu Uao c6o vd cdng ng, tai srin vd viQc trinh bdy cric khodncdng no vd tai srin tidm tdng tai ngdy l6p brio crio tai chinh cing nbu ciic s6 liCu brio cao ve doanh thu vd chiphi trong su6t nim tdi chinh. M6c dtr c6c u6c tinh ki5 to6n tluoc I6p bing tdt cd su hii5u bitit cria Ban ciamd6c, si5 thuc t6 phrit sinh c6 thd khac voi cec uoc rinh, gia dinh ahr m.

Cdng cg tAi chinh

Ghi nhQn ban iliu

Tdi sdn tdi chinh: Tai ngdy ghi nhdn ban tl6q tai san tai chinh ituo. c ghi nhfn theo giri g6c cdng cric chi phigiao dich c6 li€n quan truc tiiip d6n vi€c mua sim tai san tai chinh d6. Tdi sin tai chinh cria Cdng ty baogOm ti€n, c6c khoan tuong ttuong tidn, ci4c khoan phdi thu kh6ch hang, phai thu kh6c vd tai sin tai chinhkh6c.

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

Ednh giri l4i sau tin ghi nhQn ban ildu

HiQn tai, chua c6 quy dinh va dA gia lai c6ng cu t?ri chinh sau ghi nh-in ban ttdu.

Tiiin vi cfc khodn tunng ttuung ti6n

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

Hing tiin kho

Hd'ng tiin kho tluo. c x6c alinh tr€n co sd gi6 th6p hon giiia gi6 g6c vd gi6 tri thu6n c6 thii thuc hi€n ttuoc. Gi6g6c hdng tdn kho bao gdm giri mua hdng h6a vd cric chi phi li6n quan tru. c tirip tt6n vi€c mua hdng h64 niiuc6, <16 c6 tluo. c hdng tdn kho d ttia didm vd trang thrii hiOn tai. Gif

^u6t c,ia hang tdn kho duoJ xiic rtinh

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

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

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THUytT M|NH BAo cAo TAr cHiNH (Ti.6p theo) MAU sO B O9-DNCdc thayiit minh nay ld mOt b6 phAn ho. p thdnh vd cdn droc doc ding thdi vcti bdo ctio tdi chinh kdm theo

4. T6M TAT cAc cHiNH sAcH Kf ToAN cHo ytu Oi6p theo)

Tii sAn c6 <l!nh hiru hinh vi khiu hao

Tdi san c6 dinh hfu hinh tluo. c tsinh bdy theo nguyen gi6 trir giii tri hao mon lfiy k6.

Nguy€n gid tAi san c6 dinh hinh thdnh do mua sim bao g6m giii mua vd todn bQ c6c chi phi khric li€n quantruc titip dtin vi€c dua uii sen vdo trang th6i sin sdng sri dung. DOi voi tai sdn cd dinh hinh lhdnh do diu ruxdy dung co bdLn theo phuong rhuc giao th6u hoac tg xay drmg vd sd'n xu6t. nguy€n gie la gid quyiit to6nc6ng trinh x6y dgng theo Quy ch6 quan ly dau tu v,r xay dung hi€n hdnh, c6c chi phi khiic c6 lien quan tr.ucti6p vd lQ phi trudc b4 (niiu c6). Truong hsr du iiLn da hoan thanh vd tlua viro su dqng nhung quy6t toanchua dugc phd duyQt. nguyen giri tai san c6 dlnh dugc ghi nhdn theo gid tam tinh fien co sd chi phi thuc t6tl6 bd ra tlii c6 ctuo. c tai san cti <linh. Nguyen gi6 tem tinh s€ tluoc tlidu chinh theo giii quy6t tortr tluo. c ph€duyet.

Tii san c6 tlinh htu hinh tluo. c kh6u hao theo phuong phrip duong thing dga tr6n thdi gian hiiu dung u6ctinh, cg thd nhu sau:

Nhd cA4 vdt ki5n tnicPhuong tiCn Yan taiI nrer D! van pnong

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Cric khodn ldi, 16 phAt sinh khi thanh lj, bdm tdi sin ld ch6nh l6ch gifta thu nh6p tir thanh lf vd gi6 fi cdn laicria tii sdn vd duoc ghi nhdn viio bdo cdo k6t qud hoat d6ng kinh doanh.

Tii sen cii atinh Y6 hinh vi kh6u hao

Tai san c6 ctinh vd hjnh phrim rinl giri tri quy€n srl drmg d6t cia kho D6ng Th6p vd Tda nhd V[n phdng taisd l5l/18 iludng Trdn Hoang N4 phuong Hung Lqi, qudn Ninh Kidrl thanh ph6 C6n Tho, <luo. c trinh bdytheo nguyen giri trir giri tri hao mdn lu! k6, tuy nhi€n Cdng ty khdng trich kh6u hao d6i voi quy€n sr? dungd6t v6 thdi han.

B5t dong sen diu tu

BAt dQng san <l6u tu bao gdm quydn sri dung d6t vd nhd cria, vdt ki6n tnic do C6ng ty nim git nhim mucilich thu lqi tu viec cho thuC hoec chd tang gi6 duo. c trinh bdy theo nguy€n giri trn gi6 tri hao rndn l0y ki!.Nguyen gi6 cia bat ddng sin tl6u tu duoc mua bao g6m giii mua vd ciic chi phi liCn quan truc ti6p nhu phldich vg tu v6n vd luat ph6p liCn quan. thuii truoc ba vd chi phi giao dich li6n quan khric.

B6t dong san ddu tu duo. c aich khdu hao theo phuong phrip tludng th6ng dua tr€n thdi gian htu dung urictinh ld l0 nlm. Cong ty kh6ng trich kh6u hao d6i vd b6t dOng snn diu tu ld quy€n sri dgng d6t v6 thoi h4n.

Cdc khoin tr6 trutrc dtri h4n

cdc khoan chi phi tni truoc dai han khdc bao gdm gid tri cdng cu dung cu xuit dung vd chi phi sfta chira c6gi6 tri ldn, c6c chi phi ndy tluo. c coi ld c6 kh6 ning tlem lai loi ich kinh t6 trong tuong lai cho C6ng ty voithoi han tir mOt nam trd l6n. C6c chi phi ndy tluqc v6n h6a dudi hinh thrirc c6c khoin tni trudc ddi han vdttugc ph6n b6 vdo b6o c6o kiit que hoat d6ng kinh doanh, srl dung phuong phdp etuong thlng trong vdnghai nam.

Cdc khoin dg phdng

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

cONG Ty cO pHArc pHAx nox vA n6a cnAr oAu xni rAy NAM Bol5 t/l 8 Tran Hoirng Na- phudng Hung Lgr. qu.an N inh Ki€u 86o crio tiri chinhThanh ph6 Cdn Tho, CHXHCN Viet Nam Cho nim tai chinh kiit thic ngdy 3 I thlng 12 r1m 2014

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

4. TOM TAr cAc cHiNH sAcH Kt ToAN cHU ytu Cri5p theo)

Ghi rh4r doanh thu

Doanb thu b6n hdng ttuo. c ghi nh6n khi ddng thoi thda mdn tit c6 n6m (5) didu ki€n sau:

(a) COng ty de chuyiin giao phdn ldn rui ro vd loi ich gin lidn vrii quy€n sd hitu sen phim hodc hang h6a

cho ngudi mua;(b) C6ng ty kh6ng con n6m giU quydn quan lj hang h6a nhu nguoi sd hiru hang hoa hoac quydn kjdm sorit

hdng h6a;(c) Doanh thu duoc xiic dinh tLrong tl6i chic chinl(d) COng ry se thu duo. c lgi ich kinh t6 tLgiao dich briLn hang; vd(e) Xric ttinh tluoc chi phi li6n quan tl€n giao dich brin hirng.

Doanh thu cria giao dich vd cung c6p dich vu duoc ghi nhan khi k6t qud cua giao dich do tluo. c x6c dinhrnot c6ch driLng tin cay. Trudng hqp giao dich vd cung c6p dich vg li€n quan tl6n nhi€u nlm thi doanh thuduo. c ghi nhan trong n5m theo k€t qua phAn c6ng vi€c <ll hoan thdnh tAi ngdy cria bang c6n dili ki! toan crianAm d6. K6t qua giao dich cung c6p dlch vU duoc xiic dinh khi thda man tit ci biin (4) tlidu ki€n sau:

(a) Doanh thu tluoc xric <linh tuong tttii ch6c ch6n;(b) C6 kha nang thu ctuoc loi ich kinh tii tir giao dich cung cip dich vu 116;

(c) X6c tlinh ctuoc phdn c6ng vi6c tl6 boen thanh t4i ngdy cria bd,ng can diii k6 toriLn; va(d) X6c tlinh tluo. c chi phi ph6t sinh cho giao dich vd chi phi hodn thanh giao dich cung c6p dich vu <16.

Lai ti€n gui <luoc ghi nh6n tr6n co sd ddn tich, duo. c xec dinh trCn sii du c4c tdi khoan tidn gui vd l6i su6t ripdung.

Chi phi lli vay

Chi phi tli vay liCn quan truc tiiip tltin vi€c mu4 tliu tu xdy {rng hoic san xu6t nhtng tdi san cdn m6t thdigian tuong il6i ddi tl€ hoan thanh tlua vdo sri dung ho6c kinh doanh tluoc c6ng vdo nguyen gi6 tai sdn cho<I€n khi tai san tl6 tlusc dua vdo sr} dung hodc kinh doanh. Cdc kboan thu nh6p ph6t sinh tt viec tleu tu tamthdi c6c kboin vay duo. c ghi giriun nguy€n gi6 tei san c6 li€n quan.

TAt ca cec chi phf lai vay khric tluoc ghi nhdn vdo brio crio krit quri hoat d6ng kinh doanh khi phrit sinh.

Thu6

Thu6 thu nh6p doanh nghiep thi: hien rdng gi6 tri cia si5 thu6 phii tri hi€n tai vd s6 tru6 hoan ta;.

56 thuii phei tre hiCn t4i phriri ttuo. c tfnh dua tr€n thu nhdp chiu thu6 trong n6m. Thu nhep chiu thu6 kh6c vdiloi nhuan thuen duo. c trinh bdy tr6n b6o c6o k6t qud hoat ttOng kinh doanh vi thu nh6p chiu thuii kh6ng baog6m c6c khoii.n thu nhap hay chi phi tinh thu6 hoac duoc khdu trtr rrong c6c nam khic (bao g6m cd 16 mangsang n6u c6) vd ngodi ra khOng bao gdm cdc chi ti€u kl6ng chiu thuii ho6c kh6ng tluqc kh6u trir. Cdng tyc6 nghia ru ndp thui! thu nhep doanh nghi€p theo thut! su6t 22% tinh tr€n thu nh6p chiu thu6.

'fhu6 thu nhap hoan l?i atuoc tinh tren cric khoin chdnh l€ch gita gi6 tri ghi s6 vd co sd tinh thuti thu nn4pcta ciic khoi'n muc tai san ho{c cong ng tren b6o c6o tai chfnh va tluqc ghi nh6n theo phuong pbap bangcan d6i k6 to6n. Thu6 thu nhap hodn lai phdi trd phrii tluo. c ghi nhan ;ho-rft cd ciic klodn

"telnil tgct ta-

thoi cdn tdi san thu6 thu nhdp hodn lai chi tluo. c ghi nfran ttr; clic chin c6 dn loi nhudn tinh ttruti nongtuong lai tl€ kh6u tni c6c khodn ch€nh l€ch tam thoi.

Thui5 thu nhdp hodn lai duo. c xdc itinh theo thut! su6t dy tfnh se 4p dung cho narn tai san rluo. c thu hdi haynq phii fid dugc thanh to6n. Thuii thu nhap hoan lgi duo. c ghi nian uao bao crio ki5t quri hoat rt6ng kinhdoanh. vd chi ghi vdo v6n chri sd htu khi khoriLn thui! d6 c6 li€n quan d6n c6c khoiin muc Auoc gtrirhingvdo v6n chrl sd hitu.

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Bio cio tii chinhth6ns l2 nAm 2014

THUYfT MINH BAo cAo ril cHiNH Cri6p theo) MAU s6 B O9-DNCdc thuyiit ninh nay ld m6t b6 phdn hon thdnh vd cdn duqc dqc ddng thoi voi bdo cAlo iti chinh kim theo

4. TOM T.iT cAc cHiNH sAcH Kt TOAN cno v6u gri6p dreoy

Tbu6 Gi6p theo)

Tdi san thu6 thu nhap hoan lai vd thu6 thu nhap hoan lai phni tra cluo. c bi trir khi C6ng ty c6 qoy€n hqpph6p alii bn trn gita tai sdn thuti thu nhdp hi6n hdnh voi thui5 thu nhap hi6n hanh phii n6p vd khi c6c tai santhue thu nh4p hodn lai vd thu6 thu nhip hodn lai phdi trd li€n quan t6i thu6 thu nh4p doanh nghi€p tluocquan If boi ctng mot co quan thuil vd Cdng ty c6 du rtinh thanh todn thu6 thu nh6p hi€n hanh tren co sdthuin.

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

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

s. TrtN vA cAc KtoAN Tu'clr,lc ou'oxc rrix

31tr2t2014 31t12t2013VND VND

Ti6n mitTi6n gti ng6n hang

C6c khorin tuong rluong ti6n

66.190.824.151 I14.935.909.354

cric khod,n tuong duong ti€n tai ngdy 3l thang 12 nam 2014 phdn 6nh cric khodn ti€n gui c6 lc! han 0lth6Lng tai c6c ng6n hdng thuong mai vdri lai su6t tu 4,8% ditn s,2o/o/ndrl..

ninc rdx xHo

79.633.t28

1.7 tl .191 .023

65.000.000.000

170.327.469

4.765.581.885

1 10.000.000.000

:

ry

\r

J(

\

)

t.s

6.

3t/12t20r4VND

3l/12D0r3VND

C6ng cu, dqng cg

Chi phf san xu6t, kinh doanh dd dang

Hang b6a

Dg phdng ginm gi6 hdng tdn kho

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

45.947.955

390.462.000

76.208.678.49'l

16.60r.942.378 76.64s.0EE.446

(3.427 .067 .946)

8E6.01 1.676

7 5 .7 1s .930 .7 02

ll

76.601.942.378 73.218.020.500

cONG Ty cO pHAn pnAx n6x vA H6,c, cni.r oAu rni rAv NAM BOtS tlts fran Hoirg Na. phudng Hung Lqi. qu,in Ninh Ki6uThnnh phii Cdn Tho, CHXHCN Viet Nam Cho ndm tli chinh ket thric ngdy 3l

B{o c6o tAi chinhthi$tg 12 niorr2014

THUyfT MrNH BAo cAo rAr cniNH Cri6p theo) MAU s6 B O9-DNCdc thuyA minh ndy ld n\t bO phdn hqp thdnh vd cAn drqc doc ddng thdi voi b6o c6o tdi chlnh kAm theo

7. TAI SAN CO DINH HTJU HINH

NGUYEN GIA

T4i ngiry 0ll0l/2014

Mua trong n[m

T4i ngdy 3111212014

T 4i trgity 0l l0l 201 4

Khiu hao trong nim

Tai ngiry 3111212014

crA rR! cdN LAI

T4i ngiry 3111212014

T.i ngiy 3111212013

17.652.402.219

8.163.288.864

Nhir cira,vit ki6n tnic

VND

Phudng tienvin tii

VND

4.130.301.818

Tbi6t bivin phdng

VND

t.698.317 .772

926.506.364

T6ng cQng

VND

23 .481 .02't .809

9 .089 .79s .228

25.815.691.083 4.130.301 .818 2.624.824.136 32.570.817.037

crA rRl HAo MoN LUy KE

3 .688 .696 .970

3 .145 .428 .314

r.053.675.853

688.1t4.077

1.302.015.61I

404.119.459

6 .044 .388 .434

4 .237 .661 .8s0

\\61

I

\

t,

E.

6 .834 .t25 .284 | .7 4l .'7 89 .930 1.706.135.070 10.282.050.284

18.981.565.799 2.388.s11.888 918.689.066 22.2t8.766.753

r3.963.105.249 3.076.625,965 396.302.161 r7.436.633.375

Nguyen gi6 tai sall c6 Ointr da kh6u hao h6t nhung vin cdn sri dqng tai ngdy 31 thang 12 nam 2Ot4 vh gi6trl h 1.043.091.027 <tdng (tai ngny 31 thAng 12 n6m 2013: S 16.68E.000 ddng).

rAl sAN cdD|NH vO HiNH

NGUYIN GIA

Tai rydy 0110112014

Teng trong nam

T4i ngiry 3l/ 1212014

ctA rR! HAo MdN Loy KiTai ngiry 0l/01/2014

Kh6u hao trong nlm

Tai ngity 3ll12/2014

crA rRl coN LAl

T4i ngiy 3111212014

T4i ngny 3lll2l20l3

Quydn str dgng tldtVND

6.127.772.625

9.788.197.500

T6ng cQng

VND

6.127.772.625

9.788. t 97.500

r 5.915.970.125 15.915.9?0.tzs

15.9t5.970.r 2s 15.91s.970.125

12

6.127.712.625 6.127.772.62s

CONG Ty cO pHAn pnAx sox vA Hol cHAr oAu xni rAy NAM BoI5l/18 Tran Hoang Na- phuong Hung Loi. quan N inh Ki6uThanh ph6 Cdn Thq CHXHCN ViQt Nam

Brio cio thi chinhCho nim tai chinh k6t thfc ngAy 3l thing 12 narn 2014

THUYTT MrNH BAo c^o TAr cHiNH Cri6p rheo) MAU s6 B O9-DNCdc thuyait ninh ndy ld nOt bQ phin hoo thdnh vd cin dv.oc dqtc d6ng thdi voi bdo cdo tdi chinh kim theo

9. BAT DONG Si.N DAU TU'

NGUYTN GL{Tai: ngiry O1 /01 D014

T4i ngiry 3'l/12DO14

GIA TR! HAo MdN LOY K6Tai ngiry 0l/01D014,,, t ,Knau nao rong najn

T4i ngiry 31/12D014

GL{. lTI coN LAI

Quydn sir dpng ttitVNI)

9.714.364.000

Nhd cii.r,vit ki6n trfc

VI\ID

1.766.025.000 I 1.480.389.000

T6ngvt\D

s.714.364.OO0 | .766.025.000 r 1.480.389.000

880.440.732

161.135.721

880.440.732

161.135.7?l

T4i ngiry 3lll2t20l4

"f4i ngiy 3unnll3

| .041 .s7 6 .4s3 1.o41.576.453

9.714364.000 724.448.547 10.438.412.547

9.714364.000 885.584.268

Theo quy tlinh tai Cbuin muc Ki! toen viet Nam s6 05 - nk d6ng sdn ddu u, giit fi hqp lj cia bdt

san dau tu t4i ngay 3l th6ng 12 nim 2014 can duo. c trinh bey. Tuy nhiCrl Cdng ty hi€n chua x6cgiri td hqp Ij cria b6t dong san ddu tu n€n chua trinh bdy tren Thuyiit minh b6o c6o tai chinh. D€tluo. c giri tri hqp lf ndy, Cdng ty s€ phdi thu€ mot Cdng ty tu v6n ttoc hp il6nh gi6 gi6 tri hqp If c<lQng s6n tIAu tu. HiCn tai, COng ty chra tim duo. c c6ng ty tu v6n phn hqp d6 thuc hiQn c6ng vi6c ndy.

r0. THU6 vA cAc KHo.AN pHAr NQp NHi NUdc

-t ,i ..

I nue mu nnap ooann ngnrgp

I nue tnu nnap ca nnan

I l. cAc KHoAN PHAI rn,4, PHAI I.IQP NGiN HAN KHAC

Lnret Knau muong mal

Cii tric phai tre

Phdi fid" ph6i n6p kh6c

13

2.365.202.857 3.022.255.856

3Ul2t20l4 3l/12D013VND VND

2.237 .961.244

127.241.613

\:l

I3Ur2nOr3

YND

2.996 .869 .942

25.3E5.914

3UnnIl4VNI)

fr

\

10.151.459.805

935.810.000 2.979.582.000

657.000.000

I1.0r7.269.805 3.636.582.000

cONG Ty cO pHAn rsAx nox vA Hoa cnAr oAu rui rAv NAM B0| 5 l/ l8 TI]en Hoang Na. phudng Hung Lqi. quan Ninh K ieu

Thanh pho CAn Tho, CHXHCN ViCt NamBAo c6o tai chinh

Cho nim tai chinh k6t thric ngey 3l ffting 12 ndm2014

THUytT MINH BAo cAo rAr cHiNH Cri6p theo) M.iu s6 B o9-DNCdc thuyet minh ndy ld n^t bA phdn hqp thdnh vit cdn dtmc doc d6ng thdi voi bdo cdo tdi chinh kdm theo

v6N cHU sO HOU

V5o iliu tucir chi sd hiu

VND

Qui iliu tu QuydFpbdry L,gi nhufu sau thu6

phit tri6n di chinh chra phin ph6i

VND \ND VND

T6ng cQng

VND

sit du tai 0t/01/2013

Lgi nhuen, tong nim

rnan pnol ror nnuel

Trich Qui khen thudng,

phtc lqi

lracotuc

s6 drtri3ul2nol3Loi nhuan bong nim

Ph6n ph6iloi nhudn (l)

Trich Qu! khen thuong,phnc lqi (2)

Tri c6 tfc (3)

sii du t{i 3ln2l2014

170.000.000.000 9.415.2t5.861 4.137.607.931

r.5t9.688.652

28.5t 5.585.983

30.393.7'13 .049

(r.5r 9.688.652)

(4.905 .943 .262\

(25.500.000.000)

2t2.'t28.409 .77 5

30 .393.7'13.049

(4.90s.e43.262)

(25.500.000.000)

dA

cl

.lI

4,'/rfi

\(2)

170.000.000.000 9.475,215.861 6251296.5E3 26.983.121.rr8 212.716,239 562

1.594.348.956

31 .886.979 .122

(1.594.348.956)

(4.809.624.780)

(25.500.000.000)

31 .886.979 .122

(4.809.624;180)

(25.500.000.000)

170.000.000.000 9.475.21s.86r 7.851.6{s.539 26.966.732504 214.293.593.904

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

Can cf Nghi quy6t Dai hQi ttdng c6 ddng s6 o7,NQ-DHECD ngdy 03 thring 4 ll6m 2014, C6ng ry da tamtrich Qu! khen thudng, phric loi theo ti lC l5olo lqi nhu6.n sau thu6 n6m 2014, tuong ring 4.7E3.046.868ttdng vd trich b6 sung l0% phan tqi nhuan sau thui5 ruot loi nhudn k6 hoach nAm 2014 v6i sii tiCn26.577.912 di)ng.

Theo Nghi quytit sO OZ^q-OUDCD nCu tren, cri tuc nim 2013 tlugc Dai H6i itdng c6 ddng ph€ duy6t ld25.500.000.000 cl6ng. Ndm 2013, Cong f (E chia cho cric cd <t6ng 11.900.000.000 tldng, phan cdn lai rt6.lugc chia trong nbm 2014. Cdn crl vdo Nghi quy6t U6i tt6ng euan tri s6 ITNe-TNB ngdy 14 th6ng t0ndm2014, C6ng ty tam chia c6 hic dqt 0l ndm2014 cho c6 ddng bfng Z% m€nh gi6 c6 ph6n tuong duongI 1.900.000.000 tlOng.

V6n itidu lf cia chri s& hiiu

v6n didu lc cua c6ng ty ld 170.000.000.000 tl6ng. Tai ngay 3l thring tZ natn 2014,v6n rti6u l€ itd rluo. cc6c c6 d6ng g6p tfii" nhu sau:

(3)

Theo Giiy chrfrng nhinding kj kinh doanh

V5n dfl g6p

d6n ngtv 3ul2l2014VND Y.

127.500.000.000 75

42.500.000.000 25

VND

127.500.000.000

42.500.000.000

%

75T0ng C6ng ty Ph6n b6n vd H6a ch6t Ddu khi -C6ng ty C6 phih

Lac co oong Knac z)

170.000.000.000 t00

t4

r70.000.000.000 100

cONG Ty cO pHiN pH-AN BON vA Hol cs,Ar oAu rni rAy NAM BolS tl IS frin Hoamg Na- phudng Hung Lqi. quan Ninh KiCu Brio c6o tiri chinhThanh ph6 C6n Tho, CHXHCN ViCt Nam Cho nam tdi chinh kiit thric ngdy 3 I th6'ng I 2 nim 20 I 4

THUytT M|NH BAo cAo TAr cHiNH Oi6p theo) MAU s6 n os-oxCdc thuyet minh nay ld nQt bQ phdn hqp thdnh vd cdn dtqc doc d6ng thdi voi bdo cdo tdi chinh kdm theo

r2. vdN cHo sd Httl (Tii6p rheo)

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

C6 phiSu

S5 luong c6 phiiiu de brin ra

'i- Lo prueu pno mong

Si5 lugng c6 phiilu ttang luu hinh

+ C6 phiilu phd thdng

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

Doanh thu URE Phri MyDoanh thu DAP hat xanh Trung Qu6cDoanh thu NPK Phri MiDoanh thu c6c loai phdn b6n kh6c

Doanh thu cung cip dich lt vd doanh thu khric

Chiiit khAu thuong mai

ls. clA v6N HANG BAx vA o;cu qr cuNG cAp

Gi6 v6n URE Phri MiCiii v6n DAP hat xanh Trung Qu6cGi6 v6n NPK Phi M!Gi6 v6n cic loai phdn b6n khicGi6 v6n dich w vd gi6 v6n kh6c

3U12t2014 31fl2/2013

17.000.000

17.000.000

17.000.000

17.000.000

13. BO PHAN THEO LiNH vut KINH IX)ANH

HoAt dQng san xudt kinh doanh chinh cia C6ng ty chu y6u ld kinh doanh cric loai ph6n b6n st dung trongnong nghi€p. Theo tl6, th6ng tin tdi chinh duq c trinh bey trCn bang cen d6i k6 toam t?i ngdy 3l th6ng 12nam 2014 vd tod,n b0 doanh thq chi phi aluo. c trinh bdy tren bao cAo ket qud hoat <tong kinh doanh cho nimtai chinh ktit thric cing ngdy ld li€n quan tt6n hoat <l6ng kinh doanh c6c loai ph6n b6n st dgng trong n6ngnghi€p._ Doanh thq gi6 v6n theo tring rnit hang vd hoat dQng sd.n xu6t kinh doanh ttuoc trinh bdy t4i Thuy6tminh sd 14 vd s6 15.

DOANH THU B/iN HANC VA CUNC CAP DICH VU2014 20r3VI\D VI\[D

tictc

\IiE

.4.q!

c(:,ifl

DE

r/'lt:\.!

14.

| .629.287 .t 14.280

| 50 .997 .664 .247

49 .644 .666 .665

728.236.168.850

11.632.638.763

1 .788.412.99s.179

273.437 .831 .529

s.997.376.195

8t7 .492.542.307

L954 .786 .7 47

2.569.798.2s2.805

(2t.600.261 .723)

2.894.295.531 .957

(4.270.370.324)

2.548.197 .99r .082 2.E90.025.t6r.633

2014 2013YI\[D YI\ID

| .s41 .464 .s07 .896

| 49 .9't2.8t 4 .07 7

47 .323.582.788

72t.977.689.777

9.819.148.480

r .708.851 .260.136

270.87 6.021 .669

5 .864 .239 .738

818. t 89.271 .881

8.037.427.854

2.470.497.7 43.018 2.81t.8r8.221 .278

DOANH THU HOAT DQNC TAI CHiNH

Doanh thu hoat along tai chinh tha hicn khodn thu l6i tidn grii tai cric ng6n hdng thuong mai trong nam.

l<

16.

cONG Ty co pHAx psAx n6x vA s6l csi.r oAu xni rAv NAM B0l5l/18 Trin Hoang Na. phudng Hung Lqi. qurin Ninh KiduThdnh ph6 Cdn Thq CTIXHCN Viet Nam Cho nlm tai chinh kdt thric nsdv 31

Bdo c6o tAi chinhthing 12 ndn 2014

THUYET MINH BAo cAo rAr cHiNH (Ti6p theo) lVlAU SO B Og-DNCdc thuydt minh nay ld n\t b0 ph\n hqp thdnh vd cdn &qc doc ddng thdi voi bdo cdo tdi chinh kim theo

17. CHI PHI SAN XUAT KINH DOANH THEO YEU TO2014YND

976.131.698

20.491.319.1E9

4.398.797.571

16 .996 .3 64 .649

7.617.626.292

50.4E0.239.399 51.793.E21.122

lE. cHr PHi THUt TrrU NHaP DOANH NGHTpP HrEN HANH2014 2013

vl\tD vt\tD

Lgi nhuin tnnfrc thu6

Di6u chinh cho thu nhip chiu thui6

Cong: cdLc khodn chi phi khdng duoc khdu trir

Thu nhip chiu thu5

I nue suar

Thu6 thu nhfp doanh nghiQp phii nQpa t,lI nue mu nnap ooann ngruep ouoc mlen gram

Chi phi thu€ thu nhip doanh nghiQp hiQn hirnh

Chi phi nguy0n ligu, vflt liQu

Chi phi nhdn cdng

L nt pnr Knau nao tat san co olnn

Chi phi dich vu mua ngodi

Chi phi kh6c

Tii sin tAi chinbTi6n vd c6c khorin tuong <luong tidnPhdi thu kh6ch hang vd phii thu kh6cTdi sdn tdi chinh kh6cT6ng cQng

Cong nq tii cbinhPhdi nd nguoi biin vd phii trn kh6cChi phi phdi trdT6ng cQng

2013VND

t.754.162.599

19.981.202.475

4 .083 .57 3 .t 46

t7 .454.213.037

8.520.669.865

40.9r6.639.920

127.272.800

127 .272.800

41.043.912.720

2)o/o

9.029.660.798

40.623.826.384

296.386.955

296.386.955

40.920.213.339

25v,

10.230.053.335

!,l

I)f

D

i,

).

r0.2J0.053.J359.029.660.798

19, CONG CU TAI CHINH

Quin lf rrii ro vdn

Cdng ty quan lj ngudn v6n nhim dtun bao rang C6ng ty c6 thi5 vira ho4t tl6ng lien tuc, vta t6i da h6a lqiich cria cric cd tl6ng th6ng qua t6i uu h6a s6 du ngudn viin vd c6ng ng.

C6u trric v6n cria Cdng ty gdm phan v6n cria cac cd tl6ng (bao g0m v6n g6p, c6c quy du fi:&, lqi nhu6n sauthue chua phan phdi).

Cic chinb sdch k6 todn chi y6u

Chi tiitt c6c chinh siich kil to6n chri yiiu vd cric phuong phdp ma Cdng ty 6p dgng (bao gdm cric ti€u chi ttiighi nh6n, co sd x6c dinh giti fi ve co sd ghi nhdn c6c khoan thu nhip vd chi phi) <l6i v6i timg loai tai san taichinh vd c6ng ng tdi chinh iluo. c trinh bdy tai Thuy6t minh s6 4.

C{c logi c6ng cg tiri chinh

rlG

rlill

.ctr-l

3l/l2DOt4VND

3t/12t2013VND

66.790.824.t517 5 .637 .t93 .646

3.000.000

114.935.909.3546 .6'7 4,t7 0.'7 15

3.000.000r21.613.0E0.069142.431.017.791

43.858.759.895266.322.121

7 .410 .013 .128717 .423.t 59

l6

44.125.0a2.016 4.w.436.247

c6NG ry cO pHAr pnAr n6r vA u6l csi.r oAu xHi rAv nrvr rOtS t ll t tran Uomg Na- phuong Hung Lqi, quAn Ninh Kidu 860 c6o tii chinhThanh pho Can Tho, CIDGICN Viet Nam Cho ndm tii chinh ki-it thfc ngdy 3 | th6ng l2 nim 2014

THuytT M|NH BAo cAo rAr cHiNH Cri6p rheo) MAU s6 B o9-DNCdc thuyA ninh nqy Id n bA ph4n hW thdnh vd can ituqc dac ding thii voi btio ctio tdi chinh kim theo

19. CONG cU TAI cHiNH (ri6p theo)

Cdc lo?i c0ng cU tii chlnh Oi6p theo)

COng ty chua diinh gie gi6 hi hqp lj cua tAi san tai chlnh vd cdng ng tdi chlnh lai ngey k6t ftric ni€n tlo k6

to6n do Thdng tu s6 2I0DO0qTT-BTC do Bd Tdi chinh 116 ban hdnh ngdy 06 th6ng I I n6m 2009 ("Thdng

tu 210") ctng nhu c6c quy tfnh hipn hdnh chua c6 hudng din cu th6 v€ vigc x6c tlinh gi6 tri hqp lf cua c6c

tei san tai chtnh vd cdng ng tdi chinh. Thong tu 210 y€u cdu 6p dung ChuAn muc b6o c6o tai chinh Qu5c t6

vi viQc trtnh bey b6o c6o tai chlnh vd thuyilt minh thong tin d5i v6i c6ng cg tdi chinh nhrmg kh6ng tlua ra

hu6ng ddn tuong ttuong cho vigc tl6nh gi6 vd ghi nh{n cdng cu tai chlnh bao giim cd 6p dung gie fi hqp lf,nhirn phn hqp voi Chuin mgc bdo cdo tai chinh Quiir rr5.

Mgc ti€u quin I nii ro tii chinh

Cdng ty da xay dung hQ thiing quan l! rui ro nhim pbrit hifn vi tl6nh gi6 c6c rui ro md COng ty phAi chiu"

thi6t lap c6c chlnh sdch vd quy trtnh ki6m soiit rui ro d mtc ch6p nhan duoc. H€ thiing quan lj rui ro duo. c

xem x6t dinb k' nhim phan rinh nh0ng thay diii cia tti€u kifn thj trudng vd hoat dQng cua COng ty.

Rrii ro tdi chinh bao giim rui ro thi trudng Oao gdm rui ro vA gi6 hang h6a), rui ro tin dung vd rui ro thanh

khoan.

Quin ly rti ro vd gii hing h6a

Cdng ty mua hang hoa tt COng ty me - Ti5ng C6ng ty PhAn b6n vd H6a chdr Oiu t<tri - Cdng ty Cd phdn vd

cic nhd cung c6p tong vd ngodi nu6c d6 phUc vU cho ho4t ttQng san xuit kinh doanh. Do vay, COng tysg chiu rui ro tir viec thay tl6i gi6 b6n cna heng hda. C6ng ty khdng thUc hi€n cdc bi€n phdp phdng ngira ruiro ndy do thiilu thi fudng mua c6c cong cg tii chffi ndy.

Rii ro tin dung

Rrii ro tin dung xey ra khi mot kh6ch hdng holc d6i tdc khOng dAp fng duoj c6c nghia w trong hqp ddng

din tf6n cdc tdn thdt tai chinh cho COng ty. COng ty c6 chinh s6ch tin dlng phr) hqp vd thudng xuy€n theod6i tinh hinh dii dAnh gi6 xem COng ty c6 chlu rui ro tin dqng hay khdng theo tt6, COng ry kh6ng c6 bdr h'rui ro tin dung trong y6u ndo vdi c6c khdch heng ho{c diii t4c.

Quin li nii ro thanh khoin

Muc tlich quin lf rui ro thanh khoan nhrm diim bno dri ngudn v6n dd d6p img c6c nghia vp tdi chinh hiQn

tei vd trong tuo.g tai. Tinh thanh khoan cfing ttuqc C0ng ty quan ti nhim dnm bio rnrlc phg trQi gita cOng

nq tliin hen vi tdi san dih han tong ndm d mric c6 th6 dugc ki6m so6t d6i vdi sti viin mn C6ng ty tin rdmg

c6 tlriS t4o ra trong ndm d6. Chinh s6ch cua Cdng ty la theo d6i tlutmg xuy€n c6c y€u cdu vd thanh khoinhiQn t4i vd du ki6n trong tuorg lai nhftn dim b6o Cong ty duy tri ttri mric du phdng tidn rn6! c6c kho6n vayvd tti v6n md c6c c6 ttdng cam t6t gOp nhim thp rmg cdc quy <linh v€ tinh thanh khoin ng6n hen vd daih4n hon.

C6c bang dudi il6y trinh bdy chi titit c6c mtc d6o han theo hgp d6ng cdn lei d6i vdi tdi san tii chinh vic6ng nq tii chfnh phi ph6i sinh vi thdi h4n thanh to6n nhu da duo. c thda thufn. C6c bdng ndy ttuo. c trinhbdy dga [€n ddng tidn chua chi6t khdu cua tii sdn tdi chlnh vi ddng ti€n chua chi6t kh6u cua cong ng tdichinh tinh theo ngdy sti'm nhit ma Cdng ty phai trd. Vigc trinh bdy th6ng tin tAi sin tdi chinh phi phdi sinhld can thi6t d,5 hii5u ilugc viQc quan lf rui ro thanh khoin cta C6ng ty khi tinh thanh khodn tluo. c quan l!tren co sd cdng ng vd tdi srin thudn.

17

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cONG Ty cO pHAx puAx sox vA HOI cHi.r nAu xni rAv NAM BOtS tl tt fmn Ho,rng Na. phuong Hung Lqi. quAn Ninh KiCuThdnh ph6 C6n Tho, CHXHCN Viet Nam

Bdo c6o tAi chinhCho nim tdi chinh ket thric ngay 3l thing 12 n6m 2014

THUytT MINH BAo cAo rAr cniNH Cri6p theo) MAU SO B O9-DNCdc thuyet minh nay ld n^t b0 phdn lqp thdnh vd cdn dtqc doc d6ng thdi roi bdo cdo tdi chinh kin theo

r9. CONG cU TAI cHiNH 0i6p tbeo)

Quin li nii ro thatrh khoeD (Ti6p theo)

3vl2DIl4Tidn vd c6c khoin tuong tluong tidnPhii thu kh6ch hang vd phdi thu khric

Tii san tdi chinh kh6c

Tiing cQng

3vr2D0t4Phai hi nguoi b6n vd phrii tra kh6c

Chi phi phdi trd

T6ng cQng

Ch€nh l$ch thanh khoin thuin

3t/l2n013Ti€n vd c6c khodn hrong tluong fiAn

Phai thu khdch hang vd phdi thu kh6c

Tdi sdn tdi chinh kh6c

T6ng cQng

3Ut2t20l3Phrii tri ngudi bin vd phii trd kh6c

Chi phi phrii trn

T6ng cQng

Ch€nh lQch thanh kho6n thuin

Duri'i I nim Tir l- 5 nimVND VND

66 .790 .824.15'l7 5.637 .r93.646

3.000.000

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Chi nhinh T6ng C6ng D Phen bon \A H6a chir Diu khiC6ng ty C6 phdn Quan li va Ph6t tri6n nhi Diu ktri Midn NamCdng ty C(i phin Phan bon vi Hda ch;t Dau khi D6ng Nam BQ

C6ng ty C6 phan Bao bi Darn Phn MiTOp Doan Diu khi Qu6c gia Viet NamC6ng ty C6 ph6n Chung khorin Diu khi - Chi nh6nh Thdni ph6 HdChi Minh

C6ng ty Bio hidm PVI T6y NamC6ng ty Bao hi6n PVI Thnnh ph6 Hd Chi MinhC6ng ty Cii ptrdn V6n Trii Ddu kii D6ng DuongChi nhrinh Cdng ty C6 phan Ce phe Petec tai tinh Ddng Thrip

C6ne ty Cd phAn Dich vu VSn trii DAu Hri Criu Long - Chi nh6nhCOn Son

8.127.436.287 E.127.436.287

113.482.643.7E2 3.000.000 3.485.643.782

M6i qu8d hG

C6ng ty m9

Chi nhAnh truc thuoc COng ty rn9

Cirng c6ng ty m9

Cing c6ng ty m9

Cr)ng c6ng ty m9

Cring T{p tloan Diu khi Qu6c gia ViQt NamCirng Tip doan Diu khi Qu6c gia ViQt Nam

Cring I {p dorin Dau thi Qu5c gia Viet Nam

Cring TAp doA'| Diu khi Qu6c gia Vi€t NamCing Tip doan Diu khi Qu6c gia Viit NamCrlng Tip doin Diu khi Qu6c gia Viet NamCr)ng Tip doin DAu khi Qu6c gia ViCr Nam

20.

Ban Giri.m d6c dr4nh giri rui ro thanh khoan d mric th6p. Ban Girtun ct6c tin tu&ng rang C6ng O, c6 thii tao rattri ngudn tidn <tii tt6p ring c6c nghia vu tei chinh khi d6n han.

NGHIpp vU vA sO orj vdr cAc nir llin qu,u,r

Danh sdch c{c b6n li6n quan:

l8

cONG Ty cd pHAx pHAn adn v.i sol cnAr oiu xni rAv NAM BOtstlt A tmn Uoang N4 phudng Hung Lqi. quAn Ninh Ki6u Brio c5o tiri chinhThdnh ph6 CAn Tho, CHXHCN Viet Narn Cho ntun lai chinh k6t thic ngdy 3l thamg l2 nam 20'14

rsuvfr u|IvH BAo cAo r.il cHiNH (Ti6p theo) uAu s6 n oq-oxCdc thttydt minh nay ld n1t bd phdn hqp thdnh vd cin thm.c tlgc ding thdi v&i bdo cdo tdi chlnh kim theo

20. NGHTEPvUvA sO DU'vdr cAc BnN LItN QUAII Cri6p theo)

Trong n6m, COng ty dd c6 cdc giao dlch cbri y6u sau voi c6c b6n li€n quan:

2014

VND20t3VND

Mua hing h6a

Tiing Cong ty Phen b6n vd H6a ch6t Ddu khi - cdng ty c6 phin

Chi nlrdLnh Tring C6ng D Phen bon vd Hoa chir Diu klri

Cong ty Cd phdn Qurin lj vd Phrit tridn nhi DAu Ifii Mi€n Nam

c6ne t) cij phaD Phan b6n rd H6a chir Diu khi DdngNam Bd

Cong ty C6 phin Bao bi Dam Phi My

Mur tdi san c6 itinh

Tdng Cdng ty Phdn b6n vd Hda chAt ddu khi - cdng ty c6 phdn

Mur dich vg tir c{c ilcn vi trong Tip Do}n Diu khi Qu6c gie Vier Nan

Cdng ty C6 phan Chrrng khodn Diu khi - Chi nhrinh

Thann ph6 Ho chi Minh

c6ng ty Bio hiiim PVI Tdy Nam

Cdng ty Bao hi6n PVI Thdnh phii HO Chi Minh

Cdng t) C6 phan Vdn Tai Ddu khi DOng Duong

Chi nhdnh Cdn Son - C6ng ry C6 phin dich vu van tdi Diu khi Cuu Long

Thu€ vin phdng

Tdng Cdng q Phin bdn vd Hda chit Diu [Jri - Cdng ty Cd phin

Cdng ry C6 phin Quen lj vd Phdl hiiin nid Diu kii MiAn Nan

Chi phi quAn lfTi5ng Cdng ty Phin b6n vi H6a chit Diu khi - C6ng ty C6 phin

Nhin chi6t kh6u thuong mgi

T(ing COng ty Phen b6n vd Hria ch6t Diu khi - Cdng ty C6 phin

Chi nldLnn Tring C6ng r) Phan bon vd Hda chil diu khi

Phi sfr dgng nhin hiQu cia T$p tlodn

Tip dodn Diu khi Qu6c gia Vi6t Nam

Dornb thu b{o hltrg v} cung c6p dich vg

Chi nhdLnn C6ng ty Cii phin Ca ph€ Petec ai rinh Dong Thrip

T6ng COng ty Phan b6n ve H6a chit Ddu khi - C6ng ty C6 phAn

Cdng q Cri phin Phan bdn \d Hda chit Diu lJrl D6ng Nam BQ

Chi nhdnh Tdng C6ng ty Phan bon ve Hda chat Diu khi

Bdn hi,ng cho cic c6 d6ng C6ng ty

Chi tri c6 tfrT6ng Cdng ty Phdn b6n vd H6a ch6t Ddu khi - C6ng ty C6 phdn

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6r.320.000

2.645 .299.586

26.97I .961 .680

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9 .699 .812.872

40.392.857

671.205.920

| .632.612.668 .363

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624.000.000

177.217.500

2.950.5 .538

| 5 .721 900 .952

663.140.683

21 .437 .403 .681

7.770.667.449

2.7 15 .119 .04E

2.024.294.514.539

19.125.000.000

3 .7 13 .012.627Luong ve cdc khodn phic Isi kidc

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3 .885 .432.026

cONG Ty cO pHAr ps,N soN vA 116A. cH,Ar oAu xni rAv NAM B0tSt/tS tran Uoang Na, phudng Hung Lqi. quan Ninh Kieu 860 c6o tii chinhThanh ph6 cen Tho, cHXHcN viet Nam cho nam tai chinh k6t thuc nBay 3l th6ng l2 n6m 2014

THUytT MII\H Bio cAo TAI cHiNH Oi6p tbeo) M,iU s6 B O9-DNCdc thuyiit minh nqy td nQt bQ phdn hqp thinh vd cin dtmc tloc itdng thdi voi bdo cdo tdi chinh kim theo

20. NGHrppWvA 56DUV6TCAC BtN LIoN QUAN Cri6p theo)

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

3ltr2t20l4 3l 2D0t3

Phii thu khich hing

Tdng C6ng ty Phdn bdn vi H6a chit Diu Khi - Cdng ty C6 phin

Phei thu khrch hang le c6 dong

(lng trurirc nhi cung cip

T6ng C0ng ty Phan b6n vd H6a chdt Diu khi - COng ty C6 phdn

COng ty C6 phan Chfng khodn Diu Khi - Chi nhrffiThdnh ph6 Ho Chi MiDh

Phii thu khic. ,,, . ,i. ^lTong Cong t) Phdn bdn vd Hoa chdt Diu khi - C6ng ty C6 phin

Phii tni ngudti binChi nhrinh Tiing C6ng ty Phdn b6n vd H6a ch6t Diu khi

T6ng C6ng ty Ph&r b6n vi H6a chfi Diu khi - COng ty C6 phan

Cdng ty Cii phan Quin lj vd Phit hi6n nhi DAu khi Mi6n Nam

COng ty BAo hi6m PVI Tdy Nam

Chi nhrinh C6n Son - Cdng ty C6 phin dich vq vAn tai Diu khi Cuu Long

Ngutri nrua tri tidn trmirc

-; ^^ . ,,, ,,i. ^t ,., ^^ ^i t Il ong Long ry rnan oon va Hoa cnar uau Knr - Long ry Lo pnan

Nguoi mua tri ti6n hudc lA c6 d6ng

Phii tni khdc

T6ng Cdng ty Phin b6n vi H6a chdt Diu khi - C6ng ry C6 phan

^,'.''.,, . l'^rnal ra Knac cno co oong

VND V]\D

3 .524.827 .678 2.480.649.475

51.899.181.231 3.625.000.934

27.500.000

402.800.000

27.500.000

367 .234.20069.900.000

32.129 .07 5 .051

604.698.105

367 .46t.477

106.77 4.433

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527.3t4.241

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4.663.127

1.113.487

559.777

21.989.182

r 25.000.000

361.534.418

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sO LrEu so SANH

S6 lieu so srinh ld sii lieu cua b6o c6o tii chinh cho nim tai chinh ki:t thtc ngdy 3l thring 12 nim 2013 cria

COng ty da duo. c kii5m to6n.

Thinh C0ng

onl*

)n DftcoocGiim

Ngtry 02 thdng 3 ndm 2015

to{n truong

20