CONG TY CO PHAN BAO nr NHTjA TAN TIEN

Bao cao Uti chinhcho ky ke toan tir 01101/2014 et@n 30106/2014

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BAo cAo CUA BAN TONG GrAM DOC

BAo cAo KET QuA CONGTAc SOATxET

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BAo cAo TAr CHINH BA DU"QC SOAT XET

Bang CaD d6i k~ toan 05-07

Bao CaD k6t qua hoat dQng kinh doanh 08Bao cao luu chuyen ti~D t~ 09-10

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BAo cAn CUA BAN TONG GIAM DOC

Ban T6ng Giam o6c C6ng ty C6 ph~n Bao Bi Nhua Ta11Ti~11(sau day goi t~t la "C6ng ty") trinh bay Baocao cua minh vi Bao cao tai chinh cua C6ng ty cho ky k~ toan tu 01/01/2014 d~1130/06/2014.

Khai quat

Cong ty ce phan Bao Bi Nh1,1"aTan Ti@nduce chuyen nr doanh nghiep nha nuoc thanh Cong ty c6 phantheo Quyet dinh s5 9012004/QD-BCN ngay 13 thang 09 nam 2004 cua Bo Truong Bo Cong Nghiep.

Giay chimg nhan dang ky kinh doanh s5 4103002999 do So' K€ hoach vi Diu tu Thanh ph6 H6 Chi Minhcap ngay 28 thang 12 nam 2004. Bang ky thay d6i l§.n06 ngay 16 thang 11 nam 2011.

Heat dong chfnh cua Cong ty la:

San xuat vi mua ban san pham bao bi;

Mua ban vat tu, nguyen lieu, thiet bi phu tung, khuon in 6ng d6ng phuc vu san xuat;

Kinh doanh bftt dong sari.

Tru so chinh cua C6ng ty tai La Il, Cum 4, Duong s6 13 Khu Cong Nghiep Tan Binh, Phuong Tay Thanh,Quan Tan Phu, Thanh ph6 H6 Chi Minh.

Cong ty c6 don vi true thuoc sau :

Ten Dja chiChi nhanh Bilc Ninh Cum cong nghiep Tan Hong - Hoan Son mo rong, t116n Bftt Lu, xii

Hoan Son, huyen Tien Du, tinh Biic Ninh.

Cac SI}' ki~n sau ngay khoa s& k~ toan I~p bao cao tili chinh

Khong c6 S1,1"kien trong yeu nao xay ra sau ngay khoa s6 k~ toan l~p Bao cao tai chinh doi hoi duoc diSuchinh hay cong b6 tren Bao cao tai chlnh,

Hl)i dAng Quan trio Ban T6ng Giam d6c va Ban kiem soat trong ky vii den ngay I~p bao cao naynhtr sau:

H(ji abng quiin tri

Ong Le Minh Cuong

Ong Bui Quang ThinhBa Dean Thu Nh~nBa Blli Thj Viet HaOng Nguy@n Phan Minh Khoi

cso tich

PhO CM tichOy vienUy vi enOy vien

Ban T6ng Gidm aJc

Ong Le Minh Cuong

Ong Bui Quang ThinhT6ng Giam d6cPhO T6ng Giam o6c

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CONG TY CO PHAN BAO BI NHT/A TAN TIENLa Il, Duong s613, KCN Tan Binh, Quan Tan PhD.,TP.HCM

BAa cxo eUA BAN TONG GIAM DOe (ti~p theo)

Ban kiJm soul

Ong Pham The NghiaOng Le Van NhanBa Truong Thi Thanh Huyen

Twang banUy vienUy vien

Ki~m toan vien

C6ng ty TNHH Dich vu Tu v~n Tai chlnh Ke toan va Kiern toan Nam Viet (AASCN) da thuc hien soatxet Bao cao tai chinh cho Cong ty.

Cong b6 trach nhiem cua Ban Tllng Giam d6c d6i vot bao cao tal chtnh

Ban T6ng Giam d5c C6ng ty chiu trach nhiem v~ viec I~pBao cao tai chfnh phan anh trung thuc, hop Iytinh hinh hoat dong, ket qua heat dong kinh doanh va tinh hinh luu chuyen ti~n t~ cua Cong ty trong ky,Trong qua trlnh l~p Bao cao tai chinh, Ban T6ng Giam d6c C6ng ty cam ket aa tuan thu cac yeu du salt:

E Lua chon cac chinh sach k~ toan thich hop va ap dung cac chinh sach nay mot each nhat quan;

• Dua ra cac danh gia va du dean hop Iy va than trong;

• Lap va trinh bay cac bao cao tai chfnh tren CO" sa tuan thu cac chuan mire k~ toan, che de) k@toan vacac quy djnh c6 lien quan hien hanh;

• Lap cac bao cao tai chinh dira tren eo sa heat dQng kinh doanh lien tuc, tru tnrong hop kh6ng th~ chorang C6ng ty se tiep tuc hoat dong kinh doanh. ~

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Ban Tong Giam d5c Cong ty darn bao ring cac s6 k§ toan duce luu gin d~ phan anh tinh hinh tai chinhcua C6ng ty, voi J11tl"C dQ trung thuc, hop Iy tai b~t cir thoi dj~J11 nao va dam bao ring Bao cao tai chinhtuan thu cac quy dinh hien hanh cua Nha nuoc. D6ng thoi c6 trach nhiem trong viec bao dam an toan tillsan cua Cong ty va thuc hien cac bien phap thich ho-p d~ ngan chan, phat hien cac hanh vi gian l~n va cacvi pham khac.

Ban TOng Glam dOc cong ty cam ket rang Bao cao tat chtnh ea phan anh trung thuc va hop 1y tlnh hlnhtai chinh cua <,=6n&ty tai thoi diem ngay, 30 thang 06 nam 2014, k§t qua hoat dong ki~lh do~nh va tinhhlnh luu chuyen tien t~ cho ky ke toan ket thuc cling ngay, phu hop voi chuan mire, che oQ ke toan VietNam va tuan thu cac quy dinh hien hanh c6 lien quan.

fj~.r.~;~Gfo~~:m~.Ban Tbng Giami' crr-i -") 2": \1(:1/ Co ~HAN ',"")\* BAO Bi NH!fA ~f.. . ;!,

~.;, TAN TlE~J .. ~.\..\! ,e , ,,"'se: T" '6 e:;-..•.

Le Minh CuongTong Giam d5cThanh pho H6 Chi Minh, Ngay 15 thang 07 nam 2014

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AAASCN

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CONG TY TNHH 0JCH vu TU'VAN TAl CHINH KE TOAN VA KIEM TOAN NAM VII;TNAM VIET AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES CO., LTO. (AASCN)29 Hoang Sa, Qu~n 1, Thanh Pho H5 ChI Minh, Tel: (84-8) 39103908; 39104881 - Fax: (84-8) 39104880

86 : 267/BCSX/TC

BAo cAn KET QuA CONG TA.C SOAT XETvi Btio cdo ta! chinh cho ky k€ todn tir 0110112014 din 3010612014

cua Cong (v CJ"ph&n Bao Bi Nhira Tan tu«

Kinh gui: Cac cb dong, H(li d&ng Quan tr] va Ban Tbng Ciam d6cCong ty cb phftn Bao Bl Nhua Tan Ti~n

Chung tOi cia thuc hien cong tac soat xet bao CaD tai chinh cua Cong ty C6 phan Bao Bi Nhua Tan Ti§nduce l:;ipngay 15107/2014 g6m : Bang can ci6i k~ toan tai ngay 30106/2014, Bao cao k§t qua hoat ciQngkinh doanh, Bao CaD luu chuyen ti§n t~ va ban thuyet minh bao cao tai chinh cho ky k§ toan tu01/01120 14 d~n 30106/20]4 k~t thuc cung ngay duce trlnh bay tir trang 05 d~n trang 31 kern theo.

Viec lap va trinh bay bao CaD tai chinh nay thuoc trach nhiem cua Ban T6ng Giam d6c Cong ty. Trachnhiem cua chung toi la ana ra Bao CaD nhan xet v§ bao cao tai chinh nay tren eo s6' cong tac scat xet cuachung toi,

Cluing toi da thuc hi~n cong tac soat xet bao cao tai chinh theo Chu~n muc kiSm toan Vi~t Nam v§ congtac soat xet. Chu~n muc nay yeu cftu cong tac soat xet phai l~p k~ hoach va thuc hien d~ c6 sir dam baovim phai ring bao cao tai chinh khong chira dung nhtrng sai s6t trong yeu. Cong tac scat xet bao g6m chu

; t s ' '. ",.~" , t' ., +. " rl ' +h' + h' +' 1 •.•.' h - +1' +' +' 'yeu la VH~Crrao u01 VG1nnan su cua cong ly va ap u\lng cac tnu rue puan l.lC.L1 l..Len nu1..rng 1..l10ng 1.1TI tatchinh; cong tac nay cung d.p mot mire dQ dam bao thap hon cong tac kiem toan. Chung toi khong thuchien cong viec kiern toan nen cling khong dira ra y kien kiem toan.

Tren eo' sO-cong tac soat xet cua chung toi, chung toi khong th~y eo su kien nao dS chung toi cho rang bao

cao tai chinh kern theo day khong phan anh trung thuc va hop Iy tren cac khia canh trong y~u tinh hinh taichinh cua C6ng ty C6 ph~n Bao Bi Nhua Tan Ti~n tai ngay 30106/2014, cling nhu k~t qua heat dong kinhdoanh va cac luong luu chuyen tien t~ cho ky k~ toan nr 0110112014 d~n 30106/2014 k~t thuc cung ngayphu hop voi chuan muc, che dQ k~ toan doanh nghiep Viet Nam hien hanh va cac quy dinh phap Iy c6 lienquan.

Thanh ph6 H6 Chi Minh, ngay 30 thang 07 nam 2014

Ki~m toan vi en

N~uy~n H&ng Nga,So Giay CN DKHN kiern toan:1266-2013-152-1

4

CONG TV CO PHAN BAO BI NHT/A TAN HENLa H, Duorig 13, KCN Tan Binh, Q. Em Phu, TP.HCM

BAD CAD TAI CHjNHCho 1<5' kg toan tu' 01/01/2014 dgn 30/06/2014

BANG CAN DOl Kt ToANT?i ngay 30 thang 06 nam 2014

Don vi tfnh: VND

TAl SA.N Thuyet 30/06/2014 0110112014MasB minh

A. TAl SA.N NGAN H4-N 100 505.344.477.919 497.179.137.336

I. Ti~n va cac khoan tunug duoug ti~n 110 V.l 16.522.987.206 6.862.574.7411. Ti~n III 16.522.987.206 6.862.574.7412. Cac khoan tuong duong tien 112 -11. Cac khoan dflu tu tai chinh ng~n han 120 V.2 1.275.000.000 1.612.457.5701. D~u tu ngan han 121 1.831.135.000 1.612.457.570

2. DV phong giam gia d~u tu ngan han 129 (556.135.000) -HI. Cac khoan phai thu ngiin han 130 284.755.485.213 320.453.549.5371. Phai thu khach hang 131 V.3 225.859.980.366 259.782.4 71 .8632. Tra tnroc cho ngiroi ban 132 V.4 60.461.597.212 62.755.644.6853. Cac khoan phai thu khac 135 I V.S I 1.388.628.757 646.805.639 I4. D\!' phong phai thu ngan han kho doi 139 (2.954.721.122) (2.731.372.650)

IV. Himg tan kho 140 V.6 197.461.159.118 164.~nO.153.0851. Hang t6n kho 141 197.461.159.118 164.870.153.0852. DIJ phong giam gia hang t6n kho 149 - -V. Hi san ng~n han khac 150 5.329.846.382 3.380.402.4031. Thu~ GTGT duoc khau tnr 152 4.342.515.954 -2. Thu~ va cac khoan khac phai thu Nha mroc 154 V.7 906.330.428 3.370.402.4033. Hi san ngan han khac 158 B1.000.000 10.000.000

B. TAl SAN nAI H4-N 200 577 .565.077 .927 559.369.534.774

I. Cue khoan phai thu dai han 210 - -Il, Hi san cB djnh 220 256.323.656.490 237.631.448.5221. Hi san cb dinh huu hinh 221 V.B 231.481.007.094 205.908.703.467

- Nguyen gia 222 709.795.448.864 658.788.737.215- Gia tri hao man Iu)!k~ 223 (478.314.441.770) (452.880.033.748)

2. Hi san cb dinh vc hinh 227 V.9 24.842.649.396 25.302.810.204- Nguyen gia 228 35.591.713.791 35.591.713.791- Gia tri hao men lu)! k~ 229 (10.749.064.395) (10.288.903.587)3. Chi phi x§.y dung eo ban de dang 230 V.10 - 6.419.934.851

Ill. Blit dQng san d~u tu' 240 - -IV. Cac khoan dflu tu' Uli chinh dai han 250 V.l1 317.111.736.000 317.111.736.0001. f)~u tu dai han khac 258 317.111.736.000 317.111.736.000

V. Hi san dai han khac 260 4.129.685.437 4.626.350.2521. Chi phi tra tnroc dai han 261 V.12 4.129.685.437 4.626.350.252

TONG C<)NG TAl SAN 270 1.082.909.555.846 1.056.548.672.110

5

CONG TY CO PHAN BAO Bi NHT/A TAN TIENi.e u, Duong 13, KCN Tan Binh, Q. Tan PhU, TP.HCM

BAD CAD TAl CHINHCho l<:)ik€ toan nr 01/01/2014 d€n 30106/2014

BANG CAN DOl RE TOAN (ti~p theo)T;:lingay 30 thang 06 nam 2014

Don vi tinh: VND

NGUONVON Ma Thuyet 30/06/2014 OIlOIl2014so minh

A. NO' PHA.I TRA. 300 605.669.527.823 512.071.016.724

I. NI}' ng~n han 310 402.419.527.823 288.946.016.7241. Vay va no ngan han 311 V.13 267.276.215.164 128.146.603.6452. Phai tra nguoi ban 312 V.14 92.079.986.144 100.870.145.1923. Nguoi mua tra tiSn truce 313 2.134.405.263 1.902.645.1334. Thu€ va cac khoan phai n9P Nha mroc 314 V.15 1.177.548.694 7.903.188.3595. Phai tra nguoi lao d9ng 315 17.149.645.459 34.242.717.2016. Chi phi phai tra 316 - 2.210.614.1117. Cac khoan phai tra, phai n9P khac 319 V.16 2 i.358.087.795 13.670.103.0838. Quy khen thuong va phuc loi 323 1.243.639.304 -

Il, NQ'dai han 330 I I 2D3.250.000.000 223.125.000.0001. Vay va no dai han 334 V.17 203.250.000.000 223.125.000.000

B. VON CHU SO HUU 400 477.240.028.023 544.477.655.386

1. Van chu so' huu 410 V.18 477.240.028.023 544.477.655.3861. V6n o§.u tu cua chu so' httu 411 149.999.980.000 149.999.980.0002. Thang du v6n c6 phan 412 154.777.960.000 154.777.960.0003. ce phieu quy (*) 414 (44.951.133.800) -4. Quy d~u tu phat triSn 417 161.537.441.806 181.231.402.7525. Quy dir phong tai chinh 418 15.614.809.332 15.614.809.3326. Loi nhuan sau thuS chua phan ph6i 420 40.260.970.685 42.853.503.302

n. Ngu&n kinh phi 430 - -TONG CONG NGUON VON 440 1.082.909.555.846 1.056.548.672.110

~:~/:::/. CCTRACH ID!CH

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CONG TY eo PHAN BAO Bl NHl)'A TAN TIENLe II, Duong 13, KeN Tan Binh, Q. Tan PM, TP.HCM

BAO CAO TAl CHiNHCho ky k~ toan tir 01/01/2014 d~n 30/06/2014

BANG CAN DOl KE ToAN (ti€p theo)T\li ngay 30 thang 06 nam 2014

CAC CHi TIEU NGOAI BANG CAN oor Kt TO AN

Chi tieuThuyet

30/06/2014 0110112014minh

1. Hi san thue ngoai2. V~t tu, hang hoa nhan gitr ho, nhan gia cong3. Hang hoa nhan ban ho, nhan ky gui, kY cuoc4. NQ'kho dei dli xir ly 297.077.110 297.077.1105. Ngoai t~ cac loai- USD 246.983,87 444,74- CHF - -

6. Du tm111 chi SI,!' nghiep, du an

Ngucri I~p bi~u K~ toan truo'ng

Doun Thu Nhan D03n Thu Nhan

Thanh ph6 H6 Chi Minh, ngay 15 thang 07 narn 2014

7

.1388-JNG i

iHl~MHVU TU'NH KEIEM TI

M VIp.H6

CONG TV CO PHAN BAD BI NHTjA TAN TIENLa n, Duong 13, KCN Tan Blnh, Q. Tan PM, TP.HCM

BAo cAo TAl CHINHCho kY k~ toan tir 01/01/2014 d~n 30106/2014

BAO cxo KET QUA HO~T DONG KINH DOANHCbo 1<)1 k§ toan tir 01/01/2014 d§n 30/06/2014

Don vi tinh: VND

Chi tieu Ma Thuy~t Tit" 0110112014 Tu: 0110112013so minh d~n 30/06/2014 d~n 30/06/2013

1. Doanh thu ban hang va cung dip djch vu 01 VI.l 697.194.785.062 708.772.647.5872. Cac khoan giam tnr doanh thu 02 VI.2 2.789.785.286 3.485.782.1903. Doanh thu thuftn ban hang va cung dip 10 VI.3 694.404.999.776 705.286.865.397djch vu

4. Gia vBn hang ban 11 VI.4 636.415.685.384 656.788.093.8465. LQ'i nhuan gQP v~ ban hang va cung dp 20 57.989.314.392 48.4 98.771.551djch V\I

6. Doanh thu hoat o9ng tai chinh '" VI.5 709.360.372 1.429.929.876L-l

7. Chi phi tai chinh 22 VI.6 19.515.1l3.549 214.959.130Trong do: Chi phi liii vay 23 18.882.315.743 162.863.357

8. Chi phi ban hang I 24 9.7iO.571.509 ~~T or 98'" It.'} U. L. 0

9. Chi phi quan Iy doanh nghiep 25 21.668.888.586 16.059.726.28410. LQ'inhuan thu~n tir hoat oQng kinh doanh 30 7.804.101.120 25.683.993.02711, Thu nhap khac 31 291.818.183 67.272.72812.Chiphikhac 32 - 29.624.98113. LQ'inhu?D khac 40 291.818.183 37.647.74714. T6ng IQ'inhuan k~ toan trurrc thu~ 50 8.095.919.303 25.721.640.77415. Chi phi thuS thu nhap doanh nghiep hien hanh 51 VI.7 1.749.422.247 6.695.143.43916. Chi phi thue thu nhap doanh nghiep hoan lai 52 - -17. LQ·jnhujin sau thu~ thu nh~p doanh 60 6.346.497.056 19.026.497.335nghi~p

18. Lai eo' ban tren c6 phieu 70 VI. 8 442 1.268

Ngum I~p bi~u

Doan Thu Nhan BOaD Th u Nhan Le Minh Cuong

Thimh ph6 H6 Chi Minh, ngay 15 thang 07 nam 2014

8

CONG TV CO PHAN BAO BI Nm/A TAN TIENLo n, Duong 13, KCN Tan Blnh, Q. Tan Phli, TP.HCM

BAO CAO TAI CHINHCho ky k§ toan tu 01/01/2014 d§n 30/06/2014

BAo cAD LUU CHUYEN TIEN TJ,tCho ky k~ toan tll' 01/0112014 o~n 30/06/2014

Don vi tinh: VND

Chi tieuMa Thuyet TiI' 01/0112014 TiI' 0110112013so minh d~n 30/06/2014 d~n 3010612013

I. Luu chuyen ti~n tir hoat d(lng kinh doanh1. TiSn thu tir ban hang, cung cAp dich vu va 01 796.299.088.602 764.538.564.782doanh thu khac

2. Tien chi tra cho nguoi cung dp hang hoa va 02 (661.754.915.315) (568.140.156.440)dich vu3. TiSn chi tra cho nguoi lac dong 03 (61.612.556.064) (67.011.014.666)

4. TiSn chi tra lili vay 04 (18.882.315.743) (162.863.357)

5. TiSn chi n9P thue thu nhap doanh nghiep 05 (25.525.666.995) (7.134.257.518)

6. TiSn thu khac tir heat o9ng kinh doanh 06 - l.l56.334.894

j7. TiSn chi khac cho hoat QQngkinh doanh 07 I (44.629.958.673) (71.003.238.450)

LIl'UchuyJn ti€n thuiin tir hoat a{Jng kinh doanh 20 (J 6.106.324.1 fJ8) 52.243.369.245

Il, Luu chuyen ti~n tir hoat d(lng dfiu tul. TiSn chi as mua sam, xay dung TSCf) va cac 21 (48.932.075.798) (65.759.843.990)tai san dai han khac

2. TiSn thu tir thanh ly, nhuong ban TSCf) va 22 272.727.273 41.818.182

cac tai san dai han khac

3. TiSn chi d~u tu g6p v6n vac don vi khac 25 (218.677.430) (56.614.736.000)

4. TiSn thu h6i o~u tu g6p v6n vao don vi khac 26 - 2.042.135.000

5. TiSn thu lili cho vay, c6 tire va 10'inhuan duce 27 341.284.889 1.369.896.659

Luu chuyJn ti~11thuill1 tir hoat tl{Jllg tlim ur 30 (48.536.741.066) (118.920.730.149)

Ill. Luu chuyen ti~n tir hoat d(lng tai chinh

1. TiSn chi tra van g6p cho cac chu sa hfru, mua 32 (44.951.133.800) -lai c6 phieu cua doanh nghiep oil phat hanh

2. TiSn vay ngan han, dai han nhan OUO·c 33 303.490.498.462 79.243.400.817

3. Tien chi tra no' g6c vay 34 (184.235.886.943) (16.000.000.000)

4. ce tire, loi nhuan oil tra cho chu sa htru 36 - (12.037.000)Luu chuyJn tiJn thu/m tir hoat tl{Jng tizi chinh 40 74.303.477. 719 63.231.363.817

9

CONG TV CO PHAN BAO BI NHl)'A TAN TIENLa n, Duong 13, KCN Tan Binh, Q. Em PM, TP.HCM

BAo cAn TAl CHiNHCho kYk~ toan tir 01/01/20 14 d~n 30/06/2014

BAo cAn trru CHUYEN TIENT~ (ti~p theo)Cho kY k@toan tiJ' 0110112014 a~n30}06}20] 4

Don vi tinh: VND

Chi tieu Ma Thuyet Tu: 0110112014 Tir 0110112013so minh d~n 30/06/2014 d~n 30/06/2013

Luu chuyen ti~n thuan trong ky 50 9.660.412.465 (3.445.997.087)

Ti~n vi'! nrong durrng ti~n d~u ky 60 6.862.574.741 39.629.339.309

Anh huong cua thay d6i tY gia h6i doai quy d6i 61 - -ngoai t~Ti~n vi'! nrong duong ti~n cuBi ky 70 V.l 16.522.987.206 36.183.342.222

NguiYi i~p bi~u

Doan Thu Nhan

Thanh ph6 H6 Chi Minh, ngay 15 thang 07 nam 2014

10

CONG TV CO PHAN BAO BI NHl)'A TAN TlENLBIJ, DU'c:rngs5 13, KCN Tan Blnh, Quan Tan Phu, TP.HCM

BAo cxo TAl CHlNHCho kYk~ toan nr 01101/2014 d~n 30/0612014

BAN THUYET MINH BAo cAn TAl CHINHCho ky k~ roan tu' 0110112014 aJn 30/0612014

I. D~C DIEM HO~ T DQNG CUA DOANH NGHI~P

1. Hinh thirc so' htru v6n

Cong ty C6 phan Bao Bi Nhira Tan Ti~n duce chuyen tu doanh nghiep nha nuoc thanh Cong ty c6phan theo Quyet dinh s6 90/2004/QD-BCN ngay 13 thang 09 nam 2004 cua BQ Truong BQ CongNghiep.

GifrYchirng nhan dang ky kinh doanh s6 4103002999 do SO'K@hoach va Dclu tu Thanh phc B6 ChiMinh dp ngay 28 thang 12 nam 2004. Bang ky thay d6i l~n 06 ngay 16 thang I 1 nam 2011.

Tru so' chinh cua Cong ty tai Lo U, Cum 4, Duong s6 13 Khu Cong Nghiep Tan Binh, Phuong TayThanh, Quan Tan PM, Thanh ph5 H6 Chi Minh.

Cong ty eo don vi true thuoc sau :

Chi nhanh Bite Ninh Cum cong nghiep Tan Hong - Hoan San rno rong, than Bllt Lu,xa Hoan SO'n,huyen Tien Du, tinh Bitc Ninh.

2. Llnh VI)'C kinh doanh

Linh vue kinh doanh cua Cong ty la san xuat, thuong mai.

3. Nganh ngh~ kinh doanh

Heat dQng chinh cua Cong ty la: San xuat va mua ban san pham bao bi; Mua ban vat tu, nguyen lieu,thiet bi phu tung, khuon in 6ng d6ng phuc vu san xullt ; Kinh doanh bftt dQng san,

1. Ky k€ toan

Ky k~ toan nam cua C6ng ty b~t a~utir ngay 01/01 va k~t thuc vao ngay 31/12 bang nam.

~

~O!CH

TAl CHvA I

~~

n. KY KE TOAN, DON VJ TIEN T~ str Dl)NG TRONG ICE TOAN

2. DO'nvi ti~n t~ su dung trong k€ toan

Don vi tien t~ sir dung trong ghi chep ke toan la d6ng Viet Nam (VND)

Ill. CHuAN MVC VACHE DQ Kt ToAN Ap Dl}NG

1. Ch~ dQ k~ toan ap d •••ng

Cong ty ap dung Ch@dQ K~ toan doanh nghiep ban hanh theo Quyet dinh s6 1S/2006/QB-BTC ngay20/3/2006 cua BQ tnrong BQ Hi chinh va cac van ban huong d~n sua d6i b6 sung.

2. Tuyen b6 v~ vi~c tuan thu Chuan m•••'C k€ toan vaChe dQ k€ toan

Cong ty da ap dung cac Chuan mire k@toan Vi~t Nam va cac van ban huong d~n Chuan mire do Nhamroc da banhanh. C£lCbao cao tai chinh duoc I~p va trinh bay theo dung lTIQi quy dinh cua tungchuan muc, thong tu' huong d~n thirc hien chuan muc va Ch@09 k@toan hien hanh dang ap dung,

3. Hinh thirc k~ toan ap dvng

C6ng ty ap dung hinh tlnrc 56 k~roan Nh?t ky cmmg nr,

11

CONG TY CO PHAN BAO Bi NHVA TAN TIENLa n, Duong s6 13, KCN Tan Blnh, Qu?n Tan PhU, TP,HCM

BAO CAO TAl CHINHCho kYkS toan tir 01/01/2014 dSn 30106/2014

BAN THUYET MINH BAO CAO TAl CHINH (ti~p theo)

IV. CAC CHiNH SACH KE TOAN AP Dl)NG

1. Nguyen t~c ghi nh~n cac khoan ti~n va cac khoan tuong duong ti~n

Cac nghiep vu kinh t~ phat sinh bang ngoai t~ duoc quy d6i ra dong Viet Nam thee t9 gia giao dichthuc t~ tai thoi di~m phat sinh nghiep VI,!. Tai thoi diem cu6i kY cac khoan muc ti~n t~ c6 g6c ngoait~ duoc quy d6i thee ty gia mua vac cua Ngan hang noi doanh nghiep mo tai khoan cong b6 vacngay ket thuc nien dQ k@toan.

Chenh lech t:Y gia thuc t~ phat sinh trong ky va chenh lech ty gia do danh gia lai s6 du cac khoanmuc ti~n t~ tai thoi di~m cu6i ky duce k~t chuyen vao doanh thu hoac chi phi tai chinh trong nam taichinh,

Cac khoan nrong duong tien la cac khoan d~u tu ngan han khong qua 3 thang c6 kha nang chuyend6i de dang thanh ti~n va khong c6 nhieu rui ro trong chuyen d6i thanh tien k~ tu' ngay mua khoand~1.ltu do tai thoi di§m bao cao,

2. Nguyent~c ghi nhan hang t5n kho

Hang t6n kho duce tinh thee gia goc. Tnrong hop gia tri thuan c6 th§ thuc hien duoc thap lion giag6c thi phai tinh theo gia trj thuan c6 th§ thirc hien dUQ"c.Gia g6c hang t6n kho bao g6m chi phimua, chi phi ch~ bien va cac chi phi lien quan true tiep khac phat sinh d~ eo duce hang t6n kho 0'dia diem va trang thai hien tai.

Gia tri hang t6n kho duce xac dinh theo phuong phap blnh quan gia quyen,

Hang t6n kho duce hach toan theo phtrong phap Icekhai thuong xuyen.

.Du phong giam gia hang t6n kho duoc I~p vao thoi di§m cuoi IcYla s6 chenh lech gitra gia g6c cuahang tbn kho Ion hon gia tri thuan c6 th~ thuc hien duce cua chung.

3. Nguyen t~c ghi nh~n vii khau hao tai san c&djnh

Tai san c6 dinh huu hinh, tai san c6 dinh vo hinh duce ghi nhan then gia g6c. Trong qua trinh sirdung, tai san c6 dinh huu hinh, tai san c6 dinh vo hinh duce ghi nhan then nguyen gia, hac mon Juyk@va gia tri COnlai.

Kh~u hac duce trich theo phuong phap duong thang. Thoi gian khau hao duoc uoc tinh nhir sau:

- Nha cira, v~t kien true 05 - 25 nam- May m6c, thiSt bi 05 nam- Phuong tien van tai, truyen d~n 06 - 07 nam- Thi@tbi, dung cu quan Iy 03 - 05 nam- Cac tai san khac 04 nam- Ph~n mem may tinh 03 nam- Gia tri quyen su dung d~t duce khau hac theo thoi gian thue dSn thang 06/2049

4. Nguyen t~c ghi nh~n cac khoan a~u tu' tili chinh

Cac khoan d~u tu chung khoan tai thoi di~m bao cao, neu:

- C6 thoi han thu h6i hoac dao han khong qua 3 thang k§ tu ngay mua khoan d~u tu do duce coi la "tuonz duonz tj~n'"bb'

- C6 thoi han thu h6i von duoi 1 narn hoac trong 1 chu ky kinh doanh duce phan loai la tai san nganhan;

12

=,,386

)NG 1~HI~MHvV niNH Id<lE M TM VI

-P,HC

CONG TY CO PHAN BAO BI NHT)'A TAN HENL6 II, Duong s6 13, KCN Tan Elnh, Quan Tan PhU, TP,HCM

BAo cAn TAl CHINHCho 10' k@toan tir 01/01/2014 a@n30106/2014

BAN THUYET MINH BAO CAO TAl CHINH (ti~p theo)

- C6 thoi han thu h6i v6n tren 1 narn hoac hen 1 chu ky kinh doanh duoc phan 1041ila tai san dai han;

Du phong giam gia d~u tu duoc I~p vao thoi diem cuoi ky la s6 chenh Iech gitra gia g6c cua cackhoan G~Utu duce hach toan tren s6 k~ toan Ion hon gia tri thi tnrong cua chung tai thoi diem lapdu phong.

5. Nguyen t~c ghi nh~n vi! phan b6 chi phi tra trurrc

Cac chi phi tra truce chi lien quan G@nchi phi san xuat kinh doanh nam tai chinh hien tai GUQ'cghinhan la chi phi tra tnroc ngan han va GUQ'ctinh vao chi phi san xuat kinh doanh trong narn tai chinh,

Viec tinh va phan b6 chi phi tra tnroc dai han vao chi phi san xuat kinh doanh tung ky hach toanduce can cu vao tinh chat, rmrc oQ tung loai chi phi G~chon phuong phap va tieu thirc phan b6 hopIy, Chi phi tra truce duoc phan b6 d~n vao chi phi san xuftt kinh doanh theo phuong phap duongthing,

6. Nguyen t~c ghi nh?11l chi phi phai tra

Cac khoan chi phi thuc t~ chua phat sinh nhung duoc trich truce vao chi phi san xuat, kinh doanhtrong ky G~ dam bao khi chi phi phat sinh thtrc t~ khong gay dQt bien cho chi phi san xuat kinhdoanh tren CO' so' dam bao nguyen t~c phu hop giua doanh thu va chi phi. Khi cac chi phi do phatsinh, neu c6 chenh lech voi s6 oa trfch, k~ toan ti~n hanh ghi b6 sung hoac ghi giam chi phi tuongtmg voi phan chenh lech,

7. Nguyen t~c ghi nh~n viin chu so' huu

Von o~u tu cua chu so huu duce ghi nhan thee s6 von thuc g6p cua chu so huu. ~

?SI'y "

Ju HAN,VAN

roANOAN

~~

Thang du v6n c6 phan duoc ghi nhan thee s6 chenh lech Ion hon gitra gia thuc t~ phat hanh va menhgia c6 phieu khi phat hanh c6 phieu I~n G~U,phat hanh b6 sung hoac tai phat hanh c6 phieu quy.

LQ'inhuan sau thue chua phan phoi la s6 IQ'inhuan tu' cac heat dong cua doanh nghiep sau khi tnr (-)cac khoan di6u ehinh do ap dung h6i t6 thay d6i chinh sach k6 toan vu di6u ehinh h6i t6 sai sot trongy§u cua cac nam truce,

8. Nguyen t~c vi! phuong phap ghi nh~n doanh thu

Doanh thu ban hang

Doanh thu ban hang GUQ'cghi nhan khi o6ng thoi thoa man cac oi~u kien sau:- Phan Ion rui ro va IQ'iIch gan lien voi quyen sO'huu san pham hoac hang h6a da GUQ'cchuyen giaocho nguoi mua;- Cong ty khong con nam girl' quyen quan Jy hang h6a nhu nguoi so hnu hang h6a hoac quyen ki~mscat hang h6a;

- Doanh thu duce xac dinh tuong d6i chac chan;- Cong ty oa thu duochoac se thu GUQ'cIQ'iich kinh t~ tir giao dich ban hang;- Xac dinh GU'Q'cchi phi lien quan o~n giao dich ban hang

13

CONG TV CO PHAN BAO BI NHUA TAN TIENLa n, Duong s6 13, KCN Tan Elnh, Q~~n Tan Phu, TP.HCM

BAO CAO TAl CHINHCho kYk~ toan t1r 01/01/2014 d~n 30106/2014

BAN THUYET MINH BAO CA-O TAl CHINH (ti~p theo)

Doanh thu cung cdp dich v~

Doanh thu cung cap dich vu duce ghi nhan khi k~t qua cua giao dich d6 duce xac dinh mot eachdang tin cay. Tnrcng hop viec cung c~p dich vu lien quan d@nnhieu ky th1 doanh thu duce ghi nhantrong 1<5' theo k~t qua phan cong viec da hoan thanh vao ngay lap Bang Can d5i k~ toan cua Icy d6.](~t qua cua giao dich cung cap dich vu duce xac dinh khi thoa man cac di~u kien sau:

- Doanh thu duce xac dinh tuong d5i chac chan;

- C6 kha nang thu duce IQ'iich kinh t~ tir giao dich cung dp dich vu do;

- Xac dinh duce ph~n cong viec da hoan thanh vac ngay l~p Bang can d6i k~ toan;

- Xac dinh duoc chi phi phat sinh cho giao dich va chi phi d~ hoan thanh giao dich cung dp dich vud6

Ph~n cong viec cung dp dich V~I aa hoan thanh duce xac dinh thee phuong phap danh gia cong viechoan thanh.

Doanh thu hoat ti(5ng tai chinh

Doanh thu phat sinh tu ti~n lai, ti~n ban quyen, c6 tire, 19i nhuan duce chia va cac khoan doanh thu

heat <long tai chinh khac dLfQ'C ghi nhan khi thoa man d6ng thci hai (2) di~u kien sau:

- C6 kha nang thu duoc IQ"iich kinh t~ nr giao dich d6;

- Doanh thu duce X3.C dinh tuong d6i chac chan.

C6 tire, IQ'inhuan duce chia GUQ'cghi nhan khi Cong ty duce quyen nhan c6 tire hoac duce quyennhan IQ"inhuan tir viec gop von.

9. Nguyen t~c va phuong phap ghi oh?o chi phi tai chinh

Cac khoan chi phi duce ghi nhan vao chi phi tai chinh gom:- Chi phi hoac cac khoan 16 lien quan d~n cac heat Gong d~u tu' tai chlnh;- Chi phi cho vay va di vay von;- Cac khoan 16 do thay d6i tY gill.h5i doai cua cac nghiep vu phat sinh lien quan G~n ngoai t~;- Du phong giam gia d§.u tu chirng khoan.

Cac khoan tren duce ghi nhan thee tong s5 phat sinh trong ky, khong bu tnr voi doanh thu hoatdong tai chinh.

10. Ngu'yeo t~c va phuong phap ghi nh?n chi phi thu~ thu nh?p doanh nghiep hi~n hanh, chi phithue thu nh~p doanh nghi~p hoan I~i

Chi phi thue thu nhap doanh nghiep hien hanh duce xac dinh tren eo so' thu nhap chiu thue va thuesuat thue TNDN trong naITIhien hanh.

Ch! phi th~~ thu nhap doanh nghiep hoan lai duce X3.C dinh tren CO' so s6 chenh lech tarn thoi ducekhau trir, so chenh lech tarn thoi chiu thue va thue suatthue TNDN.

14

CONG TY eo rHAN BAO Ul NHVA TAN TIENLoll, Duong s6 13, KCN Tan Binh, Quan Tan PhU, TP,HCM

BA.O cxo TAl CHiNHCho kYk€ toan tir 01/01/2014 d.~n30/06/2014

BAN THUYET MINH BAo cAo TA..I CHINH (ti~p theo)

11. Bao CaD bQ ph~n

Bao CaD theo bO phan bao g6m bO phan theo linh vue kinh doanh hoac mot bO phan theo khu V\fCdialy,

B9 phan theo linh vue kinh doanh: La mot bi) phan eo the phan biet duce cua mot doanh nghieptham gia vao qua trinh san xu~t hoac cung dp san pham, dich vu rieng le, mot nh6m cac san phamhoac cac dich vu eo lien quan ma bO phan nay chiu rui ro va IQ'i ich kinh t€ khac voi cac bo phankinh doanh khac.

Bi) phan thee khu vue dia ly: La mot b9 phan c6 th@phan biet diroc cua mot doanh nghiep tham giavac qua trinh san xuat hoac cung cap san pham, dich vu trong pham vi met moi tnrong kinh t~ cuth@ma bQ phan nay eo chiu rui ro va loi ich kinh t€ khac voi cac b9 phan kinh doanh trong cac moitruong kinh t€ khac.

12. Cong cu tai chinh

Ghi nhan ban dh

Tai san tai chinh

Tai ngay ghi nhan ban diu, tai san tai chmh duce ghi nhan theo gia g6c cong cac chi phi giao dicheo lien quan true ti~p d€n viec mua sam tai san tai chinh do.

Tai san tai chinh cua Cong ty bao gom ti~n mat, ti~n giri ngiin han, cac khoan phai thu ngan han, cackhoan phai thu khac va cac khoan diu tu',

N9' phai tra tai chinh

Tai ngay ghi nhan ban diu, cong no tai chinh diroc ghi nhan theo gia g6c tnr di cac chi phi giao dichc6 lien quan true ti€p d€n viec phat hanh cong no tai chinh 06,

NQ'phai tra tai chinh cua Cong ty bao g6m cac khoan phai tra nguoi ban, phai tra khac va cac khoanvay.

Bu trir cac cong ct.IUli chinh

Cac tai san tai chinh va no phai tra tai chinh chi duce bu tnr voi nhau va trinh bay gia tri thuan trenBang can d6i k€ toan khi va chi khi Cong ty:

- C6 quyen hQ'Pphap d§ bu tnr gia tri oa duce ghi nhan; va

- C6 du djnh thanh toan tren CO' so thuan hoac ghi nhan tai san va thanh toan no phai tra cling motthoi oi~m

13. Ben lien quan

Cac ben duoc coi la lien quan neu mot ben eo kha nang kiem scat hoac eo anh huong dang k€ d6ivoi ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hoat dong.

15

CONG TY CO PHAN BAO Bl NH\J'A TAN TrENL6 II, Duong 13, KeN Tan Binh, Q. Tan Phu, TP.HCM

BAo cAo TAl CHINHCho ky k~ roan tir 01/01/2014 dSn 30106/2014

BAN THUYET MINH BAo cAo TAl CHiNH (ti€p theo)

V. THONG TIN BO SUNG CHO cAc KHOAN Ml)C TRINH BAY TRONG BANG CAN DOl KEToAN

1. Ti~n va cac khoan tuo'ng durmg ti~n 30106/2014 0110112014

VND VND

TiSn mat 20.933.027 419.035.330

TiSn gui ngan hang 16.502.054.179 6.443.539.411

CQug 16.522.987.206 6.862.574.741

2. Cac khoan dllu tu' tal chinh ng~n han S8 i0'(;)'0g 30/06/2014 S8 10'0'0<' 01/0112014• b

ca phsn VND cB phfin VND

Chung khodn. aJu tu:ngdn han 1.831.135.000 J.61.2.457.570

- C6ng ty C6 phan Tap doan Container Vi~t25.000 l.831.135.000

Nam (VSC)- C6ng ty C6 phan Xuiit nhap khau Y t~

35.000 1.612.457.570Domesco (DMC) -Dl! phOng giiun gin diLU tu ngdn han (556.135.000)

CQng 1.275.000.000 1.612.457.570

3. Phai thu khach hang 30106/2014 0110112014 ~~Cl ~VND VND %

iRAcHI

C6ng ty TNHH Quoc t~ Unilever Viet Nam 98.029.654.152 121.167.700.601 D!CHrAI CH

C6ng ty AJINOMOTO Viet Nam 10.320.796.207 15.226.867.559 vA ICong ty CP Acecook.Viet nam 10.206.905.973 12.655.826.018 ~C6ng ty CP Sua VN (vinami1k) 15.406.115.076 5.628.114.668 ~C6ng ty TNHH Miwon Vi~t Nam 3.50l.012.339 5.121.117.988

Cong ty CP Hfru han Vedan Viet Nam 6.183.937.320 7.161.717.090

C6ng ty TNHH PERFETTI VAN MELLE VN 7.275.361.533 12.401.370.894

CN C6ng ty CP Tap dean Trung Nguyen 3.959.499.850 13.623.327.705

Cong ty TNHH Thuc ph§m Pepsico Viet Nam 7.262.289.476 9.974.818.089

C6ng ty TNHH Ergo Asia Vi~t Nam 6.676.178.454

DAO-HEUANG GROUP 9.922.856.364

Cac d6i tuong khac 53.791.552.076 50.145.432.797

Cona 225.859.980.366 259.782.471.863• b

16

CONG TV CO PHA.N BAO BYNHU'A TAN TIEN BAo cAo TAl CHINH

La n, Duong 13, KCN Tan Blnh, Q. Tan PM, TP.HCM Cho kY k~ toan ttl' 01/01/20 14 d~n 30/06/2014

BAN THUVET MINH BAO CAO TAl CHINH (tigp theo)

4. Tra trurrc cho ngu'()'i ban 30/06/2014 0110112014

VND VND

Tra tnroc nguoi ban trong mroc 3.86l.066.921 1.051.275.513

Tra truce nguoi ban ngoai nuoc 11.212.185.600 7.388.885.206

Tra tnroc ngiroi nhan thau XDCB 45.388.344.691 54.315.483.966

Ci)ng 60.461.597.212 62.755.644.685

5. Cac khoan phai thu ng~n han khac 30/0612014 0110112014

VND VND

Phai thu Cty TNHH SX TM Thanh Kim - tien dien 409.372.471 580.305.654

Phai thu DONGWON Systems Carp 433.959.605

Phai thu khac 545.296.681 66.499.985

Ci)ng 1.388.628.757 646.805.639

6. Hang tan kho 30/06/2014 0110112014

VND VND

Nguyen lieu, v~t li~u 164.006.253.855 134.321.784.629

Cong cu, dung cu 35.465.164 31.884.924 ~388

Chi phi san xu~t kinh doanh do' dang 5.895.739.986 10.011.692.702 )NG 1

Thanh phamIHI~M H

27.477.694.563 20.504.790.830 vu TU'NH K~

Hang hoa 46.005.550 :IEM 11

M VICi)ng gia g&c hang tan kho 197.461.159.118 164.870.153,085 -'P.HO~

Du phong giam gia hang t6n kho

Gia tri thuan c6 th1l thuc hien duce cua hang t6n kho 197.461.159.118 164.870.153.085

7. Thu€ va cac khoan khac phai thu Nha nunc 30/06/2014 0110112014

VND VND

Thu@xuat, nhap khau 148.746.796 177.256.472

Thu~ thu nhap ea nhan 757.583.632 3.193.145.931

Ci)ng 906.330.428 3.370.402.403

17

CONG TY CO PHAN BAO BI NHVA TAN TIENLoll, Duong 13, KCN Tan Binh, Q. Tan Phu, TP.HCM

BAo cAo TAl CHiNHCho kYketoan tir 01/01120 14 d~n 30106/2014

BAN THUYET MINH BAo cAo TAl CHiNH (ti~p theo)

8. Tiing, giam tai san c& djnh huu hinh

Nguyen gili

S& du'o~u kyS6 tang trong ky=Mua siim moi

- Ddu tu XDCB haem thanh

S& giam trong ky- Thanh ly, nhuong banS& dtr cu&i kyGia tr] hao mon luy k~

S& du o~ukyS& tang trong ky- Khciu hao trong kj;

S& giam trong ky

- Thanh ly, nhuong ban

S& du cu&i ky

Gia tr] con I~iTal ngay d~u ky

T~i ngay cu&i ky

Nha cira, May moc,

v~t ki~n true thi€t bi

128.674.713.041 462.227.262.620

15.876.035.409 35.192.785.414

35.192.785.414

15.876.035.409

4.345.299.000

4.345.299.000

144.550.748.450 493.074.749.034

55.537.563.037 344.658.191.157

5.598.456.201 21.438.965.016

5.598.456.201 21.438.965.016

4.345.299.000

4.345.299.000

61.136.019.238 361. 751.857.173

Phuong ti~1I

v~n tiii

Thi€t b], dung Tal san c& djnh

Cl} quan Iy khac

Dan vi tinh: VND

CQng

48.655.326.344 2.570.883.487

205.908.703.467

4.200.355.528

73.137.150.004 117.569.071.463

60.206.246.793

84.439.672

84.439.672

4.850.455.332

4.198.750.154

4./98.750.154

2.830.059.429 658.788.737.215

55.352.010.649

39.475.975.240

15.876.035.409

4.345.299.000

4.345.299.000

11.635.360.121 4.848.849.958 259.175.942

60.290.686.465 9.049.205.486 2.830.059.429

46.537.422.204 3.633.281.609 2.513.575.741

2.117.904.140 567.073.919 57.307.746

2.117.904.140 567.073.919 57.307.746

709.795.448.864

452.880.033.748

29.779.707.022

29.779.707.022

4.345.299.000

4.345.299.000

13.668.824.589 1.217.173.723 316.483.688

478.314.441.770

231.481.007.09483.414.729.212 131.322.891.861

- Nguyen gia TSC£) cuoi ky dff khau hao h~t nhung vftn con su' dung:- Gid tri con lai cua TSCD hiiu hinh dfi dung thi chdp, cdm c6 dam bao cae khoan vay tai ngay 30/0612014:

18

318.132.423.92627 .975.644.636

CONG TV CO PHAN BAO BI NHljA TAN TIENLa Il, Duong 13, KeN Tfm Blnh, Q. Tan PhU, TP.HCM

BAo cAo TAl CHINHCho ky k~ toan tir 01;0)}20) 4 d~n 30/06/20) 4

BAN THUYET MINH BAo cAn TAl CHINH (ti~p theo)

9. Tang, giam tai san c6 dinh vo hinh Don vi tinh: VND

Quy~n suodung d~t

Ph~n m~mmay tinh

Cfmg

Nguyen gia

se duo d~u kys6 tang trong ky- Mua mai trong 19)

S&giam trong k5'

s6 duo cu6i kyGia trj hao mon luy k~

s6 duo d~u ky

sa tang trong ky

- Khau hao trong Icy

se giam trong kys6 duo cu6i ky

Gia tr] con I~i

Tal ngay d~u ky

Tai ngay cu&i ky

34.165.186.981 1.426.526.810 35.591. 713. 791

34.165.186.981 1.426.526.810 35.591. 713. 791

9.367.429.796 921.473.791 10.288.903.587

299.688.474 160.4 72.334 460.160.808

299.688.474 J 60.472.334 460. J 60.808

9.667.118.270 1.081.946.125 10.749.064.395

24.797.757.185 505.053.019 25.302.810.204

344.580.685 24.842.649.396

30/06/2014 0110112014

VND VND

6.419.934.851 »6.419.934.851

0110112014

Salm;rngGia tr] d§U tu'c6 phftn

317.111.736.000

1.842.000 36.288.216.000

246.667 8.323.520.000

1.000.000 10.000.000.000

262.500.000.000

317.111.736.000

24.498.068.711

10. Chi phi xay dung eo ban do' dang

Nha xtrorig tai khu c6ng nghiep Tan Binh - TPHCM

Ci)ng

11. Cac khoan d§u tu' tai chinh dai han -----,-----------------30/06/2014

S6lu'Q'ngcB ph§n

Gia tr] d~u tu-

f>ftu tu' dai han khac

C6ng ty CP XD trang tri kien trueADC (ADEC)C6ng ty CP £)~u tu xay dung vs.kinhdoanh nha BSn Thanh (CORESCO)C6ng ty CP Dich vu duong cao t6cVi~tNam

Gap v6n hop tic phat trien toa nha

317.111. 736.000

1.842.000 36.288.216.000

246.667 8.323.520.000

1.000.000 10.000.000.000

262.500.000.000

Ci)ng 317.111.736.000

19

CONG TY CO PHAN BAO BI NHt/A TAN TIENLa n, Duong 13, KCN Tan Binh, Q. Tan Phu, TP.HCM

BAo cAo TAl CHiNHCho ky k~ toan tu o l/01l20 14 d~n 30/06/2014

BAN THUYET MINH BAo cAo TAl CHiNH (ti~p theo)

Liii su~t vay Thiri han vayS6 duo nQ· g6c Phuong tlnrc dam

VND bao khoan vay

5,3%/Nalll 7 Ngay 19.163.805.834 Tin chap

5,3%INal1l 7 Ngay 5.956.132.820 Tin chap

TheoGNN 6 Thang 230.781.276.510 Tin chap

255.901.215.164

12. Chi phi tra trurrc dai han 30/06/2014VND

C6ng CI,I, dung CI,I

Chi phi thi cong trang tri nQi th~t van phong

Chi phi sua chira duong nQi bQ

606.368.364

3.523.317.073

CQng 4.129.685.437

30/06/2014

VND

Vay ngan han ngan hang (*)

NQ· dai han ngan hang d~n han tra (**)

255.901.215.164

11.375.000.000

CQng 267.276.215.164

(*) Cac khoan vay ngan h?11ngan hang bao gom:

I. •So hop dong vay Ben cho vay

S6 7802214 ngay24/06/2014

S6 7814060 ngay 3010612014

024I1TaB1113LD

Ngan Hang TNHH MTV ANZ Vi~t Nam

Ngan Hang TNHH MTV ANZ Vi~t Nam

Ngan Hang TMCP Ngoai Thuong Vi~t Nam

CQng

0110112014VND

810.766.464

3.391.628.788

423.955.000

4.626.350.252

01101/2014

VND

128.146.603.645

128.146.603.645

. (**) N9"dai han ngan hang d~n han tra la khoan vay Ngan hang TMCP Ban Vi~t-CN Sai GOI1theo hop dong tin dung s6: 1604/TDH.SG-2013 ngay 08/07/2013.Thoi han vay: 60 thang, llii su~t vay: theo tung gi~y nhan 119",phuong thirc dam bao khoan vay: th~ chap tai san. (Xem thuyet minh s6 17)

20

CONG TY CO PHAN BAD BI NHTJA TAN TIENLa II, Duong J 3, KCN Tan Binh, Q. Tan PM, TP.HCM

BAa cAo TAl CHINHCho 1-..'5'k§ toan tir 01/01/2014 d§n 30/06/2014

BAN THVyiU MINH BAa CAD TAl CHiNH (ti~p theo)

14. Phai tra ngunl ban 30/06/2014VND

01/01/2014VND

Phai tra nguoi ban trong mroc

Phai tra nguoi ban ngoai mroc

Phai tra cho nguoi nhan gia cong

7.023.901.699

242.226.875

6.150.619.655

94.396.507.056

1.619.735.328

78.663.237.915

Phai tra ngtroi nhan thau XDCB 4.853.902.808

CQng 92.079.986.144 100.870.145.192

15. Thu~ va cac khoan phai nQp nha nurrc 30/06/2014 0110112014

VND VND

Thu~ gia tri gia tang 2.557.695.663

Thu~ thu nhap doanh nghiep 1.154.128.694 5.236.4 12.496

Thu~ thu nhap ea nhan khong thuong xuyen 2.100.000 5.180.200

Thu@bao v~ moi tnrong 21.320.000 103.900.000

CQng 1.177.548.694 7.903.188.359

~2?16. Cac khoan phai tra, phai nQp khac 30/06/2014 0110112014 " ClTRAcH I

VND VND D!CHTAl CH

Kinh phi cong deanvA t

7.356.399.740. 6.433.854.375~Bao hiSm xa hQi 565.838.144~

Bao hiem y tS 176.137.336 257.028.680

Bao hiSm th~t nghiep 30.121.562 86.837.719

CB tire phai tra 7.675.646.350 175.647.350

Phai tra lai CBCNV tien thue TNCN 4.007.666.428 4.103.015.479

Cac khoan phai tra, phai nop khac 2.112.116.379 2.047.881.336

CQng 21.358.087.795 13.670.103.083

21

CONG TY CO PH.ANBAO st NHl/A TAN TlENL6 H, Duong 13, KCN Tan Binh, Q. Tan Phu, TP.HCM

BAo cAo TAl CHiNHCho ky k~ to an tLI" 01/01120 14 d~n 30/06/2014

BAN THUYET MINH BAo cAo TAl CHINH (ti~p theo)

17. Vay va nQ' dai han 30/06/2014

VND

0110112014

VND

Vay dai han ngan hang (*) 203.250.000.000 223.125.000.000

CQng 203.250.000.000 223.125.000.000

(*) Cue khoan vay dai han ngan hang bao g6m:

S6 hop dfing vay Ben cho vay LliisulitvayTho·j han S6 d U' IH}' g6c Phuong thirc dam

vay VND bao khoan vay

10,7%lNam 60 Thang 19.500.000.000 Th~ chap tai san (a)

TheoGNN 60 Thang 183.750.000.000 Th~ chap tai san (b)

203.250.000.000

0165/TaB1113CD Ngan hang TMCP Ngoai thuong VN - CN Tan Binh

1604/TDH.SG-2013 Ngan hang TMCP Ban Vi~t - CN Sai Gon

CQng

(a) Th~ eh~p ta: san la may moc, thiet bi hinh thanh tir khoan vay.

(b) Th~ eh~p tai san la hop d6ng nhuong quyen nhan mat bang lam van phong trong toa nha Nexus s6 0l/HDNQ/2013 ngay 27/06/2013 va hop d6ng nhuongquyen nhan mat bang lam van phong trong toa nha Nexus s6 02/HDNQ/2013 ngay 28/0612013.

22

, I!

CONG TY CO PHA.N BAO BiNHlJ"A TAN TIENLa II, Duong 13, KCN Tan Binb, Q. Tan Phu, TP.HCM

BAo cAn T Al cHiNHCho ky k~ toan tu 01101/2014 d~n 30/06/2014

BAN THUYET MINH BAo cs.o TAl CHiNH (ti~p theo)

18. VBn chii so' hfru

a) Bang dai chj~u bi~n di}ng cua vBn chu so' hiru

van etAo tu ciia Th~ng duo van c6C6 phieu qiiy (*)

Quy etAu tu' phat Quj' dg' phong LQ'i nJJU~n sau thu~CSH phAn trj~n tai chinh chua phfin phai

sa duodAu nam trutrc 149.999.980.000 154.777.960.000 176.414.333.451 15.614.809.332 31.907.852.335Lai trong nam truoc 37.313.858.476Phan ph6i IQ'inhuan nam 2012- Quy ddu tu phat tridn 4.8/7.069.301 (4.817.069.301)- Quy khen thuong phuc loi (4.090.785.034)-cs ttrc dot 212012 (14.999.998.000)Tarn phan phoi IQ'inhuan nam 2013- Quy khen thuong, phuc lo: (2.292.355.174)Thu lao HQi d6ng quan tri va Ban

(168.000.000)kiern soatsa duocuBi narn trutrc 149.999.980.000 154.777.960.000 181.231.402.752 15.614.809.332 42.853.503.302

Lai trong ky 6.346.497.056Tang trong ky (44.951.133.800)Giam trong kY(**) (19.693.960.946)Phan ph6i loi nhuan nam 2013- Quy khen thuong, phuc loi (1.439.030.673)

-cd tLI'C dot 112013 (7.499. 999. 000)

sa dtr cliBi niim nay 149.999.980.000 154.777.960.000 (44.951.133.800) 161.537.441.806 15.614.809.332 40.260.970.685

(';-)Trong ky cong ty mua: 1.449.998 cd phieu quy tuong duong 44.951.133.800 d6ng(* 'I) Dung quJf d6u tu'phat tridn nop bd sung thud thu nhdp doanh nghiep ndm 2010 vel 2011 do khong duoc giam 50%

CONG TY CO PHAN BAO BJ NHl/A TAN TniNLa n, Duong 13, KCN Tan Binh, Q. Tan PM, TP.HCM

BAO CAO TAl CHiNHCho k)d<~ toan tir 01/01/20 14 d~n 30/06/2014

BA.N THUYET MINH BAo cAD TAJ CHiNH (ti~p theo)

b) Cac giao dich v~ vtm vo) cac cnu so' ntru va pnan ph\')i c&tu'c, chia \Q" nhu~nrtr 0110112014

d~n 30/0612014VND

Ttr 01l0I/2013d~n 30/0612013

VNDv6n diu tu cua chu so' htru

- v6n gap d~u nam

- v6n gap tang trong nam

- v6n gap giam trong narn- v6n gap cuoi nam

C6 tire, loi nhuan da chia

149.999.980.000 149.999.980.000

149.999.980.000

7.499.999.000149.999.980.000

14.999.998.000

c) CB phieu

s6 luong c6 phieu dang ky phat hanhs6 luong c6 phieu aa ban ra cong chung- c6phieu ph6 thong- c6phieu uu aiiiS6 luong c6 phieu duce mua lai-cs phieu ph6 thong- c6 phieu uu aiiis6 hrong c6 phieu dang Iuu hanh-cs phieu pho thong- cd phieu uu aai

30/0612014cs phieu

0110112014cb phieu

15.000.00014.999.99814.999.998

15.000.00014.999.99814.999.998

1.449.998

13.550.00013.550.000

14.999.99814.999.998

- Menh gia cb phieu dang luu hanh: 10.000 d6ng

VI. THONG TIN BC> SUNG CHO cAc KHoAN Ml,JC TRiNH BA.Y TRONG BAo cAD KET QuAH04- T DONG KINH DOANH

1. Doanh thu ban hang vit cung dp djch VI}

Trong do:

- Doanh thu ban hang h6a

- Doanh thu ban thanh pham

TtI' 0110112014 Tt!" 0110112013d~n30/06/2014 d~n30/06/2013

VND VND

697.194.785.062 708.772.647.587

22.610.910.370 27.372.731.291

674.583.874.692 681.399.916.296

2.789.785.286 3.485.782.190

51.303.0002.789.785.286 3.434.479.190

694.404.999.776 705.286.865.397

22.610.910.370 27.372.731.291

671.794.089.406 677.914.134.106

2. Cac khoan giam trir doanh thu

Giam gia hang ban

Hang ban bi tra lai

3. Doanh thu thuftn v€ ban himg va eung dp djch vu

Doanh thu thuan hang hoa

Doanh thu thuan thanh pham

24

...~

CONG TY CO PHAN BAO BI NHl}'A TAN TIENLoll, Duong 13, KeN Tan Binh, Q. Tan PM, TP.HCM

BAo CAO TAl CHiNHCho kYk~ toan tu 01/01/2014 d~n 30/06/2014

BAN THUYET MINH BAo cAo T AI CHINH (ti~p theo)

TU-OlfOlf2014 TU:(ll(ll(ZQ IJd~n 30/0612014 d~n 30106/2013

VND VND21.439.820.310 20.930.201.652

614.975.865.074 635.857.892.194

636.415.685.384 656.788.093.846

TiI' 0110112014 TiI' 0110112013d~n 30/06/2014 d~n 30/06/2013

VND VND71.284.889 1.304.896.659

62.038.053 60.033.217

306.037.430 65.000.000

270.000.000

709.360.372 1.429.929.876

Tir 0110112014 Til' 01/0112013d~n 30/06/2014 d~n 30/06/2013

VND VND18.882.315.743 162.863.357

52.431.374 18.784.471

231.439.302

(198.128.000)

556.135.000

24.231.432

19.515.113.549 214.959.130

4. Gia vcmnang ban

Gia v6n cua hang hoa da ban

Gia v6n cua thanh pham da ban

CQng

5. Doanh thu hoat dQng tai chinh

Lai tien giri, tien cho vay

Uii chenh lech t)! gia

Lai tLI' dfru tu' chung khoan

C6 tire, 1Q'inhuan duce chia

C(Jng

6. Chi phi tal chinh

Lai tiSn vay

L6 chenh lech tY gia

L6 do d~u tu chimg khoan

Hoan nhap du phong d~u tu tai chinh

DJ!phong giam gia cac khoan dfiu tu tai chinh

Chi phi tai chinh khac

Cong

7. Chi phi thu€ thu nhap doanh nghiep hi~n hanh

Thu~ thu nhap doanh nghiep phai nQP duce xac dinh voi thu~ suftt la 22% tren thu nhap chiu thue.

Quyet toan thue cua C6ng ty se chiu SI,!' kiem tra cua CO' quan thu~. Do viec ap dung lu~t va cac qui dinh vSthu~ d6i voi nhiSu loai giao dich khac nhau eo th~ duce giai thich theo nhiSu each khac nhau, s6 thue diroctrinh bay tren Bao CaD tai chinh eo th~ bi thay d5i thee quyet dinh cua eo quan thue.

Bang uoc tinh mire thue thu nhap doanh nghiep hien hanh cua doanh nghiep duce trinh bay duoi day:

25

CONG TV CO PHAN BAO Bi NHT)'A TAN T[ENLo n, Duong 13, KCN Tan Binh, Q. Tan Phu, TP.HCM

BAo cAo TAr CHINHCho IcYkS toan tir 01101/2014 aSn 30/06/2014

BAN THUVET MINH BAo cAD TAl CHINH (ti~p theo)

T6ng loi nhuan k~ toan truce thu~Cac khoan di~u chinh tang, giam loi nhuan k~ toan dS xacdinh loi nhuan chiu thue thu nhap doanh nghiep- Cac khoan di6u chinh tang+ Chi phi kh6ng hop lP, hop I?- Cac khoan di~u chinh giam+ c6 tire, loi nhudn duac chiaT6ng 19'inhuan tinh thu~Thu~ suat thue TNDNChi phi thue TNDN tinh tren thu nhap chiu thue nam hienhanh8i6u chinh chi phi thuS thu nhap doanh nghiep cua cacnam truce theo bien ban quyet toan thue

Thu~ thu nh~p doanh nghiep phai n(lp

8. Lai eo' ban tren cB phieu

LO'inhuan kS toan sau thue thu nhap doanh nghiep

Cac khoan di~u chinh tang hoac giam loi nhuan kS toan dSxac dinh IO'inhuan hoac 16phan bb cho cb dong se)" huu cbphieu pho thongLoi nhuan hoac 16 phan b6 cho c6 dong so' hfru c6 phieuph6 thong

c6 phieu pho thong dang luu hanh binh quan trong kyUii eo' ban tren cA phieu

9. Chi phi san xufit kinh doanh theo ygu ta

Chi phi nguyen lieu, v~t lieu

Chi phi nhan cong

Chi phi khau hao tai san cB dinh

Chi phi dich vu mua ngoai

Chi phi khac bang ti~n

Ci)ng

26

TiI' 0110112014d~n 30/06/2014

VND

Til.' 0110112013d~n 30106/2013

VND

8.095.919.303(144.000.000)

25.721.640.77483.624.981

126.000.000126.000.000270.000.000270.000.000

7.951.919.30322%

1.749.422.247

83.624.98183.624.981

25.805.265.75525%

6.451.316.439

243.827.000

1.749.422.247 6.695.143.439

Tir 0110112014dgn 30106/2014

VND

Tir 01/0112013dgn 30106/2013

VND

6.346.497.056 19.026.497.335

~~6.346.497.056 19.026.497.335 '~AAc~l

DICH

14.359.763 14.999.998TAl CH

vA I

442 1.268 ~~

Ttr 0110112014 Tu' 0110112013d~n30/06/2014 d~n30106/2013

VND VND

512.716.624.832 543.697.662.498

62.173.827.074 57.304.557.814

30.239.867.830 23.869.970.887

31.959.916.862 26.437.690.491

12.122.039.588 8.828.877.662

649.212.276.186 660.138.759.352

CONG TY CO PHAN BAO Bi NHI..JA TAN TlENLa 11,Duong 13, KCN Tan Blnh, Q. Tan PM, TP.HCM

BAo cAn TAl CHINHCho ky k§ toan tu: 01/01/2014 d§n 30106/2014

BAN THUYET MINH BAo cAo TAl CHINH (ti~p theo)

VII. NHUNG THONG TIN KHAc

1. Thong tin v€ cac ben lien quan

Thu nhap cua thanh vien H9i d6ng Quan Trj, Ban Giarn d6e nhu sau:TtI' 0110112014

d~n 30/06/2014

VND

Tu 0110112013d~n 30/06/2013

VND

Luong va cac khoan phuc 19'i khac 1.697.437.228 1.733.946.034

2. Bao cao bi} ph~n

Bao cao hi,) phtin theo Iinh V\l'C kinh doanh

HO':1to9ng kinh doanh chu yeu cua Cong ty la san xu~t san pham bao bi, do do khong trinh bay bao cao

b9 phan.

Bao CaD bi} ph~n theo khu vu'c dia IyCong ty chi heat dong trong khu vue dja 1y Vi~t Nam.

3. Gia tr] hop If cua tai san va nQ'phai tra tai chinh

Gia tr] hop If Gia tr] ghi s630/06/2014 0110112014

VND VND

30/0612014 0110112014

VND VND

Ta! san tai chinh

Ti6n va cac khoan tuong16.522.987.206 6.862.574.741 16.522.987.206 6.862.574.741

duong ti~n

Phai thu khach hang va224.293.888.001 257.697.904.852 224.293.888.001 257.697.904.852

phai thu khacTai san tai chinh s~n sang

55.886.736.000 56.224.193.570 55.886.736.000 56.224.193.570dS ban

C{lng 296.703.611.207 320.784.673.163 296.703.611.207 320.784.673.163

Cdng nQ' tai chinhCac khoan vay 470.526.215.164 35l.27l.603.645 470.526.215.164 351.27l.603.645

Phai tra nguoi ban va phai113.438.073.939 114.540.248.275 113.438.073.939 114.540.248.275

tra khac

Chi phiphai tra 2.210.614.111 2.210.614.111

C{lng 583.964.289.103 468.022.466.031 583.964.289.103 468.022.466.031

.:::::

,13M,---JNQ1jHI~MHIvV'fU,!NHd:IEMT(M VII

Gill. trj h9']J 1y cua cac tai san tai chinh va no phai tra tai chinh duce phan anh theo gia trj ma cong Cl) taichinh c6 thS dU9'C chuyen d6i trong mot giao dich hien tai gifra cac ben c6 d~y du hieu biet va mong muongiao dich.

Phuong phap va gia dinh sau day duoc suodung dS uoc tinh gia tri h9']J 1y :

TiSn mat, tiSn gtri ngan hang, cac khoan phai thu khach hang, phai tra nguoi ban vii no phai tra ng~n hankhac phan Ion x~p xi voi gia tri ghi s6 do kY han ngan han cua nhfrng cong Cl) nay.

27

CONG TY CO PHAN BAO BI NHT/A TAN TIENLa n, Duong 13, KCN Tan Binh, Q. Tan Phu, TP.HCM

BAo cAo TAl CHINHCho kY k~ toan tir 01/01/2014 d~n 30106/2014

BAN THUYET MINH BAo cAo TAl CHINH (ti~p theo)

Gia tri hop Iy cua cac chirng khoan niem y~t duce xac dinh tren eo sa gia giao dich tren thi truong chimgkhoan. D5i voi cac chirng khoan chua niem y~t thi gia tri hQP ly duce xac dinh tren CO' so' gia giao dichbinh quan tren thi tnrong giao dich cua cac cong ty dai chung chua niem y~t (UpCoM) d5i voi cac cong ty01'1dang ky giao dich tren thi truong giao dich cua cac cong ty dai chung chua niem y~t, hoac gia trungbinh tren eo sa gia giao dich duce cung c~P t5i thieu boi ba cong ty clnrng khoan tai thoi di~m 30106/2014d6i voi cac cong ty chua dang kY giao dich tren thi tnrong giao dich cua cac cong ty dai chung. Cac chirngkhoan khong eo gia tham khao tir cac nguon duce danh gia gia tri hop Iy theo cac me hinh dinh gia khac,

Gia tri hQP ly cua cac khoan vay eo lai suat c6 dinh hoac tha n6i khong xac dinh duce do khong eo duth6ng tin d~ ap dung cac mo hinh dinh gia phu hop.

4. Hi san dam bao

Cong ty ca th6 chap khoan c~u tu dai han va tai san 06 cam bao cho cac khoan vay cua ngan hang.

Cong ty khong nam giU' tai san dam bao nao cua don vi khac vao ngay 31/12/2013 va vao ngay30/06/2014.

5. Rui ro tin dung

Rui ro tin dung la rui ro rna d5i tac se khong thuc hien cac nghia vu cua minh thee quy dinh cua mot congcu tai chinh hoac hQP d6ng khach hang, dftn d6n t6n th~t v~ tai chinh. Cong ty eo rui ro tin dung tu cachoat dong kinh doanh cua minh (chu y6u d6i voi cac khoan phai thu khach hang) va tu heat dong tai chinhcua minh bao gom ea tien giri ngan hang va cac cong cu tai chinh khac.

Phai thu kbach hang

Viec quan Iy rui ro tin dung khach hang cua Cong ty dua tren cac chinh sach, thu tuc va quy trinh ki~msoat cua Cong ty eo lien quan d~n viec quan Iy rui ro tin dung khach hang.

Cac khoan phai thu khach hang chua tra thuong xuyen duce theo dei, Cac phan tich vS kha nang l~p duphong duoc thuc hien tai ngay l~p bao CaD tren eo so' nrng khach hang d5i vo; cac khach hang IO·n.Treneo so' nay, Cong ty khong eo rui ro t~p trung vS tin dung,

Ti€n gu·j ngan hang

Ph§n 16'nti~n giri ngan hang cua Cong ty duce giri tai cac ngan hang 16'neo uy tin a Viet Nam. Cong tynhan th~y rrurc do tap trung rui ro tin dung d5i voi ti~n giri ngan hang la thap.

6. Riii ro thanh khoan

Rui ro thanh khoan la rui ro Cong ty gaP kho khan trong viec dap ling cac nghia vu tai chinh do tinh trangthieu v5n. Rui ro thanh khoan cua C6ng ty phat sinh chu ySu do kh6ng tuong xirng trong cac kY han cuatai san tai chinh va cac khoan phai tra tai chinh.

C6ng ty giam sat rui ro thanh khoan bang viec duy tri tY I~ ti~n mat va cac khoan nrong duong tien a mirema Ban Tcng Giam d5c cho la du as h6 tro tai chinh cho cac hoat oong kinh doanh cua Cong ty va aSgiam thiSu anh hirong cua nhfrng thay d6i cac luong tiSn.

Th6ng tin thoi han dao han cua no' phai tra tai chinh cua Cong ty dua tren cac gia tri thanh toan chira chietlill~u theo hop d6ng nhu sau:

28

CONG TY CO PHAN BAO BI NHl)'A TAN TIENLa II, Duong 13, KeN Tan Elnh, Q. Tan PM, TP.HCM

BAo CAD TAl CHINHCho l\)ik~ toan tir 01/01/2014 Mn 30/06/2014

BAN THUYET MINH BAo CAD TA.I CHiNH (ti~p theo)

TtI' 01 namtro' xuong

Til' 01 namd~n 05 niim

Cona. '"

ss cuei namCac khoan vayPhai tra nguoi banPhai tra khacse dfiu namCac khoan vayPMi tra nguoi banChi phi phai traPhai tra khac

203.250.000.000203.250.000.000

583.964.289.103470.526.215.164

92.079.986.14421.358.087.795

468.022.466.031351.271.603.645100.870.145.192

2.210.614.111l3 .670.103.083

380.714.289.103267.276.215.164

92.079.986.14421.358.087.795

244.897.466.031128.146.603.645100.870.145.192

2.210.614.111l3.670.103.083

223.125.000.000223.125.000.000

C6ng ty cho rang mire dQ tap trung rui 1'0 d6i voi viec tra no la thap. C6ng ty eo kha nang thanh toan cackhoan ne d~n han tu dong ti~n tir heat oQng kinh doanh va tiSn thu tu cac tai san tai chfnh dao han.

7. Rui ro th] rruong

Rui ro thi tnrong la rui 1'0 ma gia tri h9'P Iy halite cac luong tiSn trong tuong lai cua cong cu tai chinh sebiSn dong theo nhfrng thay o6i cua gia thi tnrong. Rui ro thi tnrong bao g6m 3 10<;1i: Rui ro ngoai t~, rui roHIisu~t va rui 1'0 v~ gia khac,

Rui ro ngq~i t~

Rui ro ngoai t~ la nii ro ma gia tri h9'P ly hoac cac luong ti§n trong tuong lai cua cong cu tai chinh se biendong theo nhfrng thay d6i cua tY gia h6i doai,

Cong ty khong eo rui ro ngoai t~ do viec mua va ban hang hoa, dich V\I duce thuc hien bang don vi ti~n t~la D6ng Viet Nam.

Rui ro Jiii sufit

Rui ro lai su~t la rui ro ma gia tri h9'P Iy hoac cac luong ti~n trong tuong lai cua met cong cu tai chinh sebien dong do thay d6i lai su~t thi truong, Rui ro v§ thay d6i lai suat thi tnrong cua Cong ty chu y~u lienquan d~n cac khoan tien giri ngan han, cac khoan vay.

Cong ty quan Iy rui ro Hii suat bang each theo d5i chat che tinh hinh thi tnrong eo lien quan o€ xac dinhchinh sach lai su~t hop Iy eo loi cho cac muc dich quan Iy gioi han rui ro cua Cong ty.

Cong ty khong thuc hien phan tich dQ nhay d6i voi lai suat vi rui ro do thay o5i lai suat tai ngay I?p baocao la kh6ng dang k€.

RiB ro v~ gia khac

Rui ro v~ gia khac la rui ro ma gia tri h9'P Iy hoac cac luong ti~n trong tuong lai cua met c6ng cu tai chinhse bien dQng theo nhirng thay d6i cua gia thi tnrong ngoai thay o6i cua lai suat va ty gia h6i doai.

Cac c6 phieu do cong ty nam gifr eo thS bi anh huong boi cac rui ro vb gia tri nrong lai cua c6 phieu delutu. C6ng ty quan Iy rui ro v~ gia c6 phieu bang each thiet I?p han rmrc delu tu va da dang hoa danh mucdelu tu.

29

CONG TY CO PHAN BAO BI NHl/A TAN TIENLa IJ, Duong 13, KeN Tan Blnh, Q. Tan PM, TP.HeM

BAa cxo TAl CHiNHCho 1<)1 k§ toan tu 0110112014 d§n 30106/2014

BAN THUYET MINH BAa cxo TAl CHiNH (ti~p theo)

8. Mi}t s6 chi tieu danh gia khai quat tlnh hinh tai chinh va k~t qua kinh doanh

Chi tieu

1. B6 trf eo' du tai san va eo' efiu nguon v6n1.1 B6 tri CO" du tai san

- Tai san dai han/Tong tai san- Tai san ngan ban/Tong tai san

1.2 B6 tri eo du v6n- No' phai tra/T6ng nguon von- Nguon v6n chu se)" hfru/Tong nguon v6n

2. Kha nang thanh toan2.1 Kha nang thanh toan hien hanh: Tai san luu

oong/No' ngan han

2.2 Kha nang thanh toan nhanh = (Tien + Hi santhanh khoan can )/Nq ngan han

3. Hi~u qua sU' dung v6n luu di)ng3.] Cue khoiin phai thu khach hang:

Ky thu ti~n BQ = S6 du BQ phai thu khach3.1.1 hang trong ky/Doanh thu BQ thang.., 1 " Tu6i cua S6 du khoan phai thu khach hang.J. 1.L- cudi !c)1

Vong quay cac khoan phai thu trong Icy = s63.1.3 ha Jr.."/K' h .) BQ Jr..',tang trong <eyl. y t u tien trong "y

3.2 Hang tBn kho (HTK)Ky dtr trii BQ = Mtrc dir trii BQ/M{rc tieu thu

3.2.1 BQ thang . . .

3.2.2 Thai gian d1! trtiH'I'K cu6i kj;Vong quay HTK trong kj; = s6 thang trong

3.2.3 kj/Ky du trii BQ

4. Hi~u sufii su' dung v6n- Doanh thu BQ thang/Tai san c6 dinh BQ- Doanh thu BQ thang/Tong tai san BQ

5 Ty su§t sinh li)'i5.1 Lgi nhuan/doanh thu

- Loi nhuan gep/Doanh thu thuan- Loi nhuan sau thue/Doanh thu thuan

5.2 Loi nhuan/Tong tai san- LQi nhuan truce thue/Tong tai san- LQ'inhuan sau thu§/T6ng tai san

5.3 LQ'inhuan sau thue/Nguon v6n chu so' huu

Til' 0110112014d~n 30/06/2014

Tu: 0110112013d~n 30/06/2013

% 53,33 40,41% 46,67 59,59

% 55,93 27,75% 44,07 72,25

Uin 1,26 2,15

Lan 0,61 1,23

Thang 2,07 1,72

Thang 1 01..•. ,....•. -- 1,77

Vong 2,89 3,49

Thang 1,71 1,54

Thang 1,86 1,27

Vong 3,51 3,89

VND 0,47 0,65VND 0,1 I 0,17

% 8,35 6,88% 0;91 2,70

% 0,75 3,52% 0,59 2,60% 1,33 3,60

30

CONG TY CO PHAN BAO Bi NHl)'A TAN TIENLoll, Duong 13, KCN Tan Binh, Q. Tan PM, TP.HCM

BAo cAo TAl CHINHCho kY kS toan tu 01/01/2014 dSn 30106/2014

BAN THUYET MINH BAo CAD TAl CHiNH (ti~p theo)

9. se Ii~u so sanh

S6 lieu 50 sanh la 56 lieu tren Bao cao tai chinh cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2013 011duce kiem toan va Bao cao tai chinh cho ky kS toan tu 01101/2013 etSn 30106/2013 eta duce scat xet boiC6ng ty TNHH Dich vu Tu v§n Hi chinh KS toan va Ki~m toan Nam Viet.

Nguo'i l~p bi~u K~ toan truong

Doan Thu Nhan Doan Thu Nhan Le Minh Cunng

Thanh ph5 H6Chi Minh, ngay 15 thang 07 narn 20]4

31