BO CO TI CHNHCNG TY C PHN PHN LN NUNG CHY VN INCho k k ton kt thc ngy 30/06/2016 ( c sot xt)

NI DUNG

Trang

Bo co ca Ban Tng Gim c 2 - 3

Bo co sot xt thng tin ti chnh gia nin 4

Bo co ti chnh c sot xt

Bng cn i k ton 5 - 6

Bo co kt qu hot ng kinh doanh 7

Bo co lu chuyn tin t 8

Thuyt minh Bo co ti chnh 9 - 2 6

BO CO CA BAN GIM C

Ban Gim c Cng ty c phn Phn ln nung chy Vn in (sau y gi tt l Cng ty) trnh by Bo co ca mnh v Bo co ti chnh ca Cng ty cho k k ton kt thc ngy 30 thng 06 nm 2016.

CNG TY

Cng ty C phn Phn ln nung chy Vn in l Cng ty c phn c c thnh lp t vic chuyn i c phn ha t doanh nghip Nh nc theo Quyt nh s 530/Q-HCVN ngy 30 thng 11 nm 2009 ca Hi ng qun tr Tng cng ty ha cht Vit Nam v vic chuyn i Cng ty Phn ln nung chy Vn in thnh Cng ty c phn. Cng ty hot ng theo giy chng nhn ng k doanh nghip cng ty c phn, m s 0100103143, ng k ln u ngy 29 thng 12 nm 2009, ng k thay i ln 4 ngy 30 thng 10 nm 2015.

Tr s chnh ca Cng ty ti ng Phan Trng Tu, x Tam Hip, huyn Thanh Tr, thnh ph H Ni.

HI NG QUN TR V BAN TNG GIM C

Cc thnh vin ca Hi ng qun tr, Ban Tng gim c v Ban Kim sot iu hnh Cng ty trong giai on hot ng t ngy 01 thng 01 nm 2016 n ngy 30 thng 06 nm 2016 bao gm:

Hi ng Qun tr

ng Lm Thi Dng Ch tch HQT

ng Hong Vn Ti Thnh vin HQTng Nguyn Ngc Thch Thnh vin HQT

B Cn Th Thu H Thnh vin HQTB Nguyn Thu Hng Thnh vin HQT

Ban Tng Gim c

ng Hong Vn Ti Tng Gim cng Phm Quang Trung Ph Tng Gim cng Chu Vn Thc Ph Tng Gim c Q,

KIM TON VIN

Cng ty TNHH Kim ton v Thm nh gi Vit Nam (AVA) thc hin sot xt Bo co ti chnh cho Cng ty.

CNG B TRCH NHIM CA BAN GIM C I VI BO CO TI CHNH

Ban Gim c Cng ty chu trch nhim v vic lp Bo co ti chnh phn nh trung thc, hp l tnh hnh hot ng, kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t ca Cng ty trong k. Trong qu trnh lp Bo co ti chnh, Ban Gim c Cng ty cam kt tun th cc yu cu sau:

- Xy dng v duy tr kim sot ni b m Ban Tng Gim c v Ban qun tr Cng ty xc nh l cn thit m bo cho vic lp v trnh by bo co ti chnh khng cn sai st trng yu do gian ln hoc do nhm ln;

- La chn cc chnh sch k ton thch hp v p dng cc chnh sch ny mt cch nht qun;- a ra cc nh gi v d on hp l v thn trng;

B Nguyn Hng Hi ng Trn Quc Cng ng H S Tin

Ban Kim sot

Trng ban kim sot Thnh vin Thnh vin

- Nu r cc chun mc k ton irc p dng c c tun th hay khng, c nhng p dng sai lch trng yu n mc cn phi cng b v gii thch trong bo co ti chnh hay khng;

- Lp v trnh by cc bo co ti chnh trn c s tun th cc chun mc k ton, ch k ton v cc quy nh c lin quan hin hnh;

- Lp cc bo co ti chnh da trn c s hot ng kinh doanh lin tc, tr trng hp khng th cho rng Cng ty s tip tc hot ng kinh doanh.

Ban Tng Gim c Cng ty m bo rng cc s k ton c lu gi phn nh tnh hnh ti chnh ca Cng ty, vi mc trung thc, hp l ti bt c thi im no v m bo rng Bo co ti chnh tun th cc quy nh hin hnh ca Nh nc. ng thi c trch nhim trong vic bo m an ton ti sn ca Cng ty v thc hin cc bin php thch hp ngn chn, pht hin cc hnh vi gian ln v cc vi phm khc.

Ban Tng Gim c Cng ty cam kt rng Bo co ti chnh phn nh trung thc v hp l tnh hnh ti chnh ca Cng ty ti thi im ngy 30 thng 06 nm 2016, kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t cho nm ti chnh kt thc cng ngy, ph hp vi chun mc, ch k ton doanh nghip Vit Nam v tun th cc quy nh hin hnh c lin quan.

Cam kt khc

Ban Gim c cam kt rng Cng ty khng vi phm ngha v cng b thng tin theo quy nh ti Thng t s 155/2015/TT-BTC, ngy 06/10/2015 ca B Ti chnh hng dn v vic cng b thng tin trn Th trng chng khon. ^

Hong Vn Ti Tng Gim cH Ni, ngy 20 thng 07 nm 2016

Thnh vin Hng Kim ton MCI Quc t

//A my.BUSINESS SOLUTIONSm w /m V H __^ WORLDWIDE

CNG TY TNHH KlM t o n v t h m n h g i v i t n a ma ch: Tng 14 Ta nh SUDICO, ng M Tr, Phng M inh 1, Qun Nam T Lim, TP. H Ni Tel: (+84 4) 38689 566/88 Fax: (+84 4) 38686 248 Web: kiemtoanava.com.vn

S : /BCKT/TC/NV6

BO CO SOT XT THNG TIN TI CHNH GIA NIN

Knh gi: Qu c ng, H i ng Qun tr v Ban Tng Gim cCng ty C phn Phn ln nung chy Vn in

Chng ti thc hin cng tc sot xt Bo co ti chnh km theo ca Cng ty c phn Phn ln nung chy Vn in c lp ngy 20 thng 07 nm 2016, t trang 05 n trang 26, bao gm: Bng cn i k ton ti ngy 30 thng 06 nm 2016, Bo co kt qu hot ng kinh doanh, Bo co lu chuyn tin t cho nm ti chnh kt thc cng ngy v Bn Thuyt minh bo co ti chnh.

Trch nhim ca Ban Gim c

Ban Gim c Cng ty c phn Phn ln nung chy Vn in chu trch nhim lp v trnh by trung thc v hp l bo co ti chnh gia nin theo chun mc k ton, ch k ton doanh nghip Vit Nam v cc quy nh php l c lin quan n vic lp v trnh by bo co ti chnh gia nin v chu trch nhim v kim sot ni b m Ban Gim c xc nh l cn thit m bo vic lp v trnh by bo co ti chnh gia nin khng c sai st trng yu do gian ln hoc nhm ln.

Trch nhim ca Kim ton vin

Trch nhim ca chng ti l a ra kt lun v bo co ti chnh gia nin da trn kt qu sot xt ca chng ti. Chng ti thc hin cng vic sot xt theo Chun mc Vit Nam v hp ng dch v sot xt s 2410 - Sot xt thng tin ti chnh gia nin do kim ton vin c lp ca n v thc hin.Cng vic sot xt thng tin ti chnh gia nin bao gm vic thc hin cc cuc phng vn, ch yu l phng vn nhng ngi chu trch nhim v cc vn ti chnh k ton, v thc hin th tc phn tch v cc th tc sot xt khc. Mt cuc sot xt v c bn c phm vi hp hn mt cuc kim ton c thc hin theo cc chun mc kim ton Vit Nam v do vy khng cho php chng ti t c s m bo rng chng ti s nhn bit c tt c cc vn trng yu c th c pht hin trong mt cuc kim ton. Theo , chng ti khng a ra kin kim ton.

Kt lun ca Kim ton vin

Cn c trn kt qu sot xt ca chng ti, chng ti khng thy c vn g khin chng ti cho rng bo co ti chnh gia nin nh km khng phn nh trung thc v hp l, trn cc kha cnh trng yu, tnh hnh ti chnh ca Cng ty c phn Phn ln nung chy ti ngy 30/06/2016, v kt qu hot ng kinh doanh v lu chuyn tin t ca n v cho k k ton 06 thng kt thc cng ngy, ph hp vi chun mc k ton, ch k ton doanh nghip Vit Nam v cc quy nh php l c lin quan n vic lp v trnh by Bo co ti chnh gia nin .

1 nh gi

PhG ifnr3ffiTGiy CN KHN kim ton s: 0373-2014-126-1 H Ni, ngy 04 thng 08 nm 2016

BNG CN I K TONTi ngy 30 thng 06 nm 2016

M TI SN Thuyt30/06/2016 01/01/2016

s minh VND VND

100 A. TI SN NGN HN 524.267.914.049 604.902.349.375

110 I. Tin v cc khon tng ng tin 1 247.237.034.233 188.822.756.924111 1. Tin 26.237.034.233 27.822.756.924112 2. Cc khon tng ng tin 221.000.000.000 161.000.000.000

120 II. u t ti chnh ngn hn 2 10.000.000.000 10.000.000.000123 1. u t nm gi n ngy o hn 10.000.000.000 10.000.000.000

130 III. Cc khon phi thu 31.881.192.494 47.482.619.347131 1. Phi thu ngn hn ca khch hng 3 19.773.072.382 14.754.108.496132 2. Tr trc cho ngui bn ngn hn 9.679.095.639 2.354.289.797135 3. Phi thu v cho vay ngn hn 4 1.140.813.975 1.140.813.975136 4. Phi thu ngn hn khc 5 3.182.621.131 31.127.817.712137 5. D phng phi thu ngn hn kh i (*) (1.894.410.633) (1.894.410.633)

140 IV. Hng tn kho 6 223.621.869.180 332.291.673.761141 1. Hng tn kho 223.621.869.180 332.291.673.761

150 V. Ti sn ngn hn khc 11.527.818.142 26.305.299.343151 1. Chi ph tr trc ngn hn 7 9.828.433.917 23.489.571.584152 2. Thu GTGT c khu tr 1.699.384.225 1.062.966.957153 3. Thu v cc khon khc phi thu NN 8 1.752.760.802

200 B. TI SN DI HN 108.607.050.759 112.262.504.968

220 II. Ti sn c nh 12.404.574.098 17.973.795.012221 1. Ti sn c nh hu hnh 9 12.404.574.098 17.973.795.012222 - Nguyn gi 167.878.976.697 167.878.976.697223 - Gi tr hao mn ly k (*) (155.474.402.599) (149.905.181.685)227 2. Ti sn c nh v hnh 10228 - Nguyn gi 34.358.162.000 34.358.162.000229 - Gi tr hao mn ly k (*) (34.358.162.000) (34.358.162.000)

240 IV. Ti sn d dang di hn 11 91.926.241.336 90.012.474.631242 1. Chi ph xy dng c bn d dang 91.926.241.336 90.012.474.631

260 VI. Ti sn di hn khc 4.276.235.325 4.276.235.325262 1. Ti sn thu thu nhp hon li 12 4.276.235.325 4.276.235.325

270 TNG CNG TI SN 632.874.964.808 717.164.854.343

BNG CN I K TONTi ngy 30 thng 06 nm 2016

(tip theo)

Ms

NGUN VN Thuytminh

30/06/2016VND

01/01/2016VND

300 c . N PHI TR 179.284.036.776 248.527.345.987

310 I. N' ngn hn 179.284.036.776 248.527.345.987311 1. Phi tr ngi bn ngn hn 13 55.574.959.947 59.855.045.689312 2. Ngi mua tr tin trc ngn hn 28.456.276.314 1.825.428.144313 3. Thu v cc khon phi np Nh nirc 8 6.463.726.302 12.663.000314 4. Phi tr ngi lao ng 30.858.002.456 38.071.065.608315 5. Chi ph phi tr ngn hn 14 11.500.000.000 608.605.854319 6. Phi tr ngn hn khc 15 31.273.800.651 134.097.231.095321 7. D phng phi tr ngn hn 16 6.472.885.008 9.000.000.000322 8. Qu khen thng, phc li 8.684.386.098 5.057.306.597

400 D. VN CH S HU 453.590.928.032 468.637.508.356

410 I. v n ch s hu 17 453.590.928.032 468.637.508.356411 1. Vn u t ca ch s hu 289.734.570.000 289.734.570.00041 la - CP ph thng c quyn biu quyt 289.734.570.000 289.734.570.000418 2. Qu u t pht trin 102.356.163.768 82.664.240.636420 3. Qu khc thuc vn ch s hu 18.172.600.000 14.890.700.000421 4. Li nhun sau thu cha phn phi 43.327.594.264 81.347.997.720

42 la - LNST cha phn phi ly k n cui k trc 9.184.309.587 16.165.185.686

421b - LNST cha phn phi k ny 34.143.284.677 65.182.812.034

440 TNG CNG NGUN VN 632.874.964.808 717.164.854.343

Nguyn Thy Dng Nguyn Th HinNgi lp biu K ton trngH Ni, ngy 20 thng 07 nm 2016

Tfoang Vn Ti Tng Gim c

BO CO KT QU HOT NG KINH DOANH6 thng u nm 2016

M CH TIU Thuyt K ny K trcs minh VND VND

01 1. Doanh thu BH v cung cp dch v 1 642.254.310.657 703.747.371.677

10 3. Doanh thu thun bn hng v CCDV 642.254.310.657 703.747.371.677

11 4. Gi vn hng bn 2 488.800.022.880 531.695.602.821

20 5. Li nhun gp v bn hng v CCDV 153.454.287.777 172.051.768.856

21 6. Doanh thu hot dng ti chnh 3 5.701.000.570 4.822.309.84722 7. Chi ph ti chnh 4 1.040.708.854 961.948.000

25 8. Chi ph bn hng 5 105.404.244.159 106.502.557.39926 9. Chi ph qun l doanh nghip 5 14.750.516.041 14.978.963.299

30 10. Li nhun thun t HKD 37.959.819.293 54.430.610.005

31 11. Thu nhp khc 6 4.842.286.553 1.209.006.57432 12. Chi ph khc 7 123.000.000

40 13. Li nhun khc 4.719.286.553 1.209.006.574

50 14. Tng li nhun k ton trc thu 42.679.105.846 55.639.616.579

51 15. Chi ph thu TNDN hin hnh 8 8.535.821.169 12.240.715.647

60 17. Li nhun sau thu TNDN 34.143.284.677 43.398.900.932

70 18. Li c bn trn c phiu 9 1.178 1.49871 19. Li suy gim trn c phiu 1.178 1.498

Nguyn Thy Dng Ngui lp biuH Ni, ngy 20 thng 07 nm 2016

Nguyn Th Hin K ton trng

Hong Vn Ti Tng Gim c

BO CO LU CHUYN TIN T(Theo phng php gin tip)

6 thng u nm 2016

Ms

CH TIU K ny VND

K trc VND

I. Lu chuyn tin t hot ng kinh doanh01 1. Li nhun trc thu

2. iu chnh cho cc khon42.679.105.846 55.639.616.579

02 - Khu hao TSC 5.569.220.914 5.876.592.45603 - Cc khon d phng (277.440.000)05 - Li, l t hot ng u t (5.701.000.570) (4.822.309.847)08 3. Li nhun t HKD trc thay i VLB 42.547.326.190 56.416.459.18809 - Tng gim cc khon phi thu 15.119.314.336 (1.277.677.813)10 - Tng gim hng tn kho 108.669.804.581 127.140.462.403

11- Tng gim cc khon phi tr (Khng k li vay phi

tr, thu thu nhp doanh nghip phi np) (73.866.805.208) (76.506.119.505)

12 - Tng gim chi ph tr trc 10.891.394.146 15.497.115.32814 - Thu thu nhp doanh nghip np (4.857.984.930) (9.457.984.304)15 - Tin thu khc t hot ng kinh doanh 4.687.618.01216 - Tin chi khc cho hot ng kinh doanh (3.547.533.719) (2.096.400.000)20 Lu chuyn tin thun t hot ng kinh doanh

II.Liru chuyn tin t hot ng u t

99.643.133.408 109.715.855.297

211. Tin chi mua sm, XD TSC v cc ti sn di hn khc (1.913.766.705) (24.937.692.960)

27 2. Tin thu li cho vay, c tc v li nhun c chia 4.145.096.106 3.335.429.84730 Lu chuyn tin thun t hot ng u t

III. Lu chuyn tin t hot ng ti chnh

2.231.329.401 (21.602.263.113)

36 1. C tc, li nhun tr cho ch s hu (43.460.185.500) (43.136.098.350)40 Lu chuyn tin thun t hot ng ti chnh (43.460.185.500) (43.136.098.350)

50 Lun chuyn tin thun trong k 58.414.277.309 44.977.493.834

60 Tin v tong ng tin u k 188.822.756.924 242.112.165.12170 Tin v tng ng tin cui k 247.237.034.233 287.089.658.955

Nguyn Thy Dng Ngi lp biuH Ni, ngy 20 thng 07 nm 2016

Nguyn Th Hen K ton trng

Holmg Vn Ti Tng Gim c

THUYT MINH BO CO TI CHNH6 thng u nm 2016

I. c im hot ng ca doanh nghip

1. Hnh thc s hu vn

Cng ty C phn Phn ln nung chy Vn in l Cng ty c phn c c thnh lp t vic chuyn i cphn ha t doanh nghip Nh nc theo Quyt nh s 530/Q-HCVN ngy 30 thng 11 nm 2009 ca Hing qun tr Tng cng ty ha cht Vit Nam v vic chuyn i Cng ty Phn ln nung chy Vn in thnh Cng ty c phn. Cng ty hot ng theo giy chng nhn ng k doanh nghip cng ty c phn, m s0100103143, ng k ln u ngy 29 thng 12 nm 2009, ng k thay i ln 4 ngy 30 thng 10 nm 2015.

Tr s chnh ca Cng ty ti ng Phan Trng Tu, x Tam Hip, huyn Thanh Tri, thnh ph H Ni.

Vn iu l ca Cng ty l: 289.734.570.000 ng.

2. Lnh vc kinh doanh: Sn xut v Kinh doanh phn bn.

3. Ngnh ngh kinh doanh

Hot ng chnh ca Cng ty l:Hot ng chnh ca Cng ty l:- Sn xut, kinh doanh phn ln nung chy, cc loi phn bn khc, vt liu xy dng, bao b;- Xut khu phn ln nung chy v cc loi phn bn khc;- Nhp khu phn bn v cc loi nguyn liu, my mc thit b phc v cho sn xut kinh doanh;- Ch to my mc, thit b sn xut cc loi phn bn;- Lp t my mc, thit b sn xut cc loi phn bn;- Chuyn giao cng ngh dy chuyn sn xut cc loi phn bn;- Xy dng cng trnh k thut dn dng sn xut cc loi phn bn;- Lp t h thng in sn xut cc loi phn bn;- Lp t h thng cp, thot nc sn xut cc loi phn bn;- Gia cng c kh sn xut cc loi phn; / - Vn ti hng ha bng t chuyn dng v t khc; fRl|

K k ton nm ca Cng ty bt u t ngy 01/01 v kt thc vo ngy 31/12 hng nm. Bo co ti chnh cho k k ton t ngy 01 thng 01 nm 2016 n ngy 30 thng 06 nm 2016 c lp cho mc ch cng b thng tin theo quy nh i vi cc t chc nim yt trn th trng chng khon.

2. n v tin t s dng trong ghi chp k ton: l ng Vit Nam (VND)

III. Chun mc v Ch k ton p dng

1. Ch k ton p dng

Cng ty p dng Ch k ton doanh nghip ban hnh theo Thng t s 200/2014/TT - BTC ngy 22/12/2014 ca B trng B Ti chnh v Thng t s 75/2015/TT-BTC ngy 18/5/2015 ca B Ti chnh v vic hng dn sa i, b sung TT200/2014/TT-BTC

4. Chu k sn xut, kinh doanh thng thng: T 01/01 n 31/12KHTHJ

II. K k ton, n v tin t s dng trong k ton

1. K k ton

2. Tuyn b v vic tun th Chun mc k ton v Ch k ton

Cng ty p dng cc Chun mc k ton Vit Nam v cc vn bn hng dn Chun mc do Nh nuc ban hnh. Cc bo co ti chnh c lp v trnh by theo ng mi quy nh ca tng Chun mc, Thng tu hung dn thc hin chun mc v Ch k ton hin hnh ang p dng.3. Hnh thc k ton p dng

Cng ty p dng hnh thc k ton: Nht k chung trn my vi tnh.

IV. Cc chnh sch k ton p dng

1. Nguyn tc xc nh li sut thc t (li sut hiu lc) dng chit khu dng tin:

a) L li sut ngn hng thng mi cho vay ang p dng ph bin trn th trng ti thi im giao dch;

b) Trng hp khng xc nh c li sut theo im a nu trn th li sut thc t l li sut doanh nghip c th i vay di hnh thc pht hnh cng c n khng c quyn chuyn i thnh c phiu (nh pht hnh tri phiu thng khng c quyn chuyn i hoc vay bng kh c thng thng) trong iu kin sn xut, kinh doanh ang din ra bnh thng

2. Nguyn tc ghi nhn cc khon tin v cc khon tng ng tin.

Cc khon tng ng tin l cc khon u t ngn hn c thi hn thu hi khng qu 3 thng k t ngy u t c kh nng chuyn i d dng thnh mt lng tin xc nh v khng c ri ro trong vic chuyn i thnh tin ti thi im bo co.

3. Nguyn tc k ton cc khon u t ti chnhu t vo cng c vn ca n v khc c ghi nhn theo gi gc.

D phng gim gi u t c lp vo thi im kt thc k k ton nu xc nh c gi tr hp l l gi th trng; hoc d phng tn tht khon vn u t c lp khi vn gp thc t ca cc bn ti t chc kinh t ln hn vn ch s hu thc c ca t chc kinh t ti thi im lp d phng (nu khng xc nh c gi tr hp

4. Nguyn tc k ton n phi thuTiu ch phn loi cc khon phi thu:+ Phi thu ca khch hng gm cc khon phi thu mang tnh cht thng mi pht sinh t giao dch c tnh cht mua - bn, nh: Phi thu v bn hng, cung cp dch v, thanh l, nhung bn ti sn....+ Phi thu ni b gm cc khon phi thu gia Cng ty l n v cp trn v cc x nghip, chi nhnh l n v cp di trc thuc khng c t cch php nhn hch ton ph thuc;+ Phi thu khc l cc khon phi thu cn li khng c phn loi l phi thu khch hng, phi thu ni b.+ Khon cho vay c phn loi l khon phi thu khi lp BCTC r -

Khon phi thu ca khch hng c hch ton chi tit cho tng i tng, tng ni dung phi thu, theo di chi tit k hn thu hi, theo di chi tit theo nguyn t.

Cc khon phi thu c thi gian o hn cn li di 12 thng (di mt chu k sn xut kinld doanh) ti thi im lp BCTC th c phn loi l ti sn ngn hn; cc khon phi thu cn li khng c phn loi l ngn hn th c phn loi l di hn. Khi lp BCTC, cc khon phi thu c ti phn loi li theo nguyn tc ny.

N phi thu khng c ghi nhn cao hn gi tr c th thu hi. D phng n phi thu kh i c lp ti thi im lp BCTC theo ng qui nh hin hnh.

l).

5. Nguyn tc ghi nhn hng tn kho:

Nguyn tc ghi nhn hng tn kho: Hng tn kho c tnh theo gi gc, trng hp gi tr thun c th thc hin c thp hn gi gc th tnh theo gi thun c th thc hin c. Gi gc hng tn kho bao gm chi ph mua, chi ph ch bin v cc chi ph lin quan trc tip khc pht sinh c irc hng tn kho a im v trng thi hin ti

Phng php tnh gi tr hng tn kho: Gi tr hng tn kho c xc nh theo phng php bnh qun gia quyn.

Phng php hch ton hng tn kho: Hng tn kho c hch ton theo phng php k khai thng xuyn

Phng php lp d phng gim gi hng tn kho: D phng gim gi hng tn kho c lp vo thi im lp BCT l s chnh lch gia gi gc ca hng tn kho ln hn gi tr thun c th thc hin c ca chng.

6. Nguyn tc ghi nhn v khu hao TSC:

Ti sn c nh hu hnh, ti sn c nh v hnh c ghi nhn theo gi gc. Trong qu trnh s dng, ti sn c nh hu hnh, ti sn c nh v hnh c ghi nhn theo nguyn gi, hao mn lu k v gi tr cn li;

Trong qu trnh s dng cc chi ph nng cp, ci to, sa cha duy tu s c ghi tng nguyn gi, hoc ghi vo chi ph sn xut kinh doanh ty thuc vo hiu qu m cc chi ph ny mang li cho TSC theo ng hng dn v ch qun l v s dng TSC hin hnh.

Khu hao c trch theo phng php ng thng, s phi khu hao tnh theo nguyn gi (hoc bng nguyn gi tr i chi ph khi thanh l). Thi gian khu hao p dng theo Thng t 45/2013/TT-BTC ngy 25/4/2013 ca B Ti chnh hng dn ch qun l, s dng v trch khu hao ti sn c nh. Thi gian khu hao ti sn c nh c c tnh nh sau:

Cng ty tun th nguyn tc k ton khi thc hin k ton TSCHH, TSCVH theo hng dn ti TT 200/2014/TT-BTC cua B Ti chnh ngy 22/12/2014

7. Nguyn tc k ton chi ph tr trc.

Cc chi ph tr trc ch lin quan n chi ph sn xut kinh doanh ca mt nm ti chnh hoc mt chu k kinh doanh c ghi nhn l chi ph tr trc ngn hn v c tnh vo chi ph sn xut kinh doanh trong nm ti chnh.

Cc chi ph pht sinh trong nm ti chnh nhng lin quan n kt qu hot ng sn xut kinh doanh ca nhiu nin k ton c hch ton vo chi ph tr trc di hn phn b dn vo kt qu hot ng kinh doanh trong cc nin k ton sau.

Vic tnh v phn b chi ph tr trc di hn vo chi ph sn xut kinh doanh tng k hch ton c cn c vo tnh cht, mc tng loi chi ph chn phng php v tiu thc phn b hp l. Chi ph tr trc c phn b dn vo chi ph sn xut kinh doanh theo phng php ng thng.

8. Nguyn tc k ton n phi tr.

Nh ca, vt kin trc

My mc, thit b

Phng tin vn ti

Thit b dng c qun l

05 - 25 nm

0 5-10 nm

0 6-10 nm

03-10 nm

Tiu ch phn loi cc khon phi tr:

+ Phi tr ngi bn gm cc khon phi tr mang tnh cht thng mi pht sinh t giao dch c tnh cht mua bn hng ha, dch v, ti sn. Khon phi tr bao gm cc khon phi tr khi nhp khu thng qua ngi nhn y thc+ Phi tr ni b gm cc khon phi tr gia Cng ty l n v cp trn v cc x nghip, chi nhnh l n v cp di trc thuc khng c t cch php nhn hch ton ph thuc;+ Phi tr khc l cc khon phi tr cn li khng c phn loi l phi tr khch hng, phi tr ni b.

Khon phi tr c hch ton chi tit cho tng i tng, tng ni dung phi tr, theo di chi tit k hn tr, theo di chi tit theo nguyn t.

Cc khon phi tr c thi gian o hn cn li di 12 thng (di mt chu k sn xut kinhd doanh) ti thi im lp BCTC th c phn loi l n ngn hn; cc khon phi tr cn li khng c phn loi l n ngn hn th c phn loi l n di hn. Khi lp BCTC, cc khon phi tr c ti phn loi li theo nguyn tc ny.

Cng ty s ghi nhn ngay mt khon phi tr khi c bng chng cho thy mt khon tn tht chc chn xy ra, theo ng nguyn tc thn trong.N phi tr khng c ghi nhn thp hn gi tr ngha v phi thanh ton.D phng n phi tr c lp ti thi im lp BCTC theo ng qui nh hin hnh.

9. Nguyn tc ghi nhn vay v n phi tr thu ti chnh.

Gi tr khon vay c ghi s theo tng ln gii ngn v tr n. Gi tr khon n thu ti chnh l tng s tinphi tr c tnh bng gi tr hin ti ca khon thanh ton tin thu ti thiu hoc gi tr hp l ca ti sn thucn phi tr ti thi im lp BCTC.

Cc khon vay v n thu ti chnh c hch ton chi tit v theo di tng i tng cho vay, cho n, tng kh c vay n, tng loi ti sn vay n, k hn vay n v ng tin vay n

10. Nguyn tc ghi nhn v vn ha cc khon chi ph i vay.

Chi ph i vay c ghi nhn vo chi ph sn xut, kinh doanh trong k khi pht sinh, tr chi ph i vay lin quan trc tip n vic u t xy dng hoc sn xut ti sn d dang c tnh vo gi tr ca ti sn (c vn ho) khi c cc iu kin quy nh trong Chun mc K ton Vit Nam s 16 Chi ph i vay;

Chi ph i vay lin quan trc tip n vic u t xy dng hoc sn xut ti sn d dang c tnh vo gi tr ca ti sn (c vn ho), bao gm cc khon li tin vay, phn b cc khon chit khu hoc ph tri khi pht hnh tri phiu, cc khon chi ph ph pht sinh lin quan ti qu trnh lm th tc vay;

11. Chi ph phi tr

Cc khon chi ph thc t cha pht sinh nhng c trch trc vo chi ph sn xut, kinh doanh trong k m bo khi chi ph pht sinh thc t khng gy t bin cho chi ph sn xut kinh doanh trn c s m bo nguyn tc ph hp gia doanh thu v chi ph. Khi cc chi ph pht sinh, nu c chnh lch vi s trch, k ton tin hnh ghi b sung hoc ghi gim chi ph tng ng vi phn chnh lch.

12. Nguyn tc ghi nhn vn ch s hu:

a) Nguyn tc ghi nhn vn gp ca ch s hu, thng d vn c phn

Vn u t ca ch s hu c ghi nhn theo s vn thc gp ca ch s hu.Thng d vn c phn l chnh lch gia gi pht hnh v mnh gi c phiu; chnh lch gia gi mua li c phiu qu v ga ti pht hnh c phiu qu

b) Nguyn tc ghi nhn li nhun cha phn phi.

Li nhun sau thu cha phn phi l s li nhun t cc hot ng ca doanh nghip sau khi tr (-) cc khon iu chnh do p dng hi t thay i chnh sch k ton v iu chnh hi t sai st trng yu ca cc nm trc..Li nhun c phn phi cho cc ch s hu theo ngh quyt hng nm ca i hi ng c ng.

13. Nguyn tc v phng php ghi nhn doanh thu:

a) Doanh thu bn hng: Doanh thu bn hng c ghi nhn khi ng thi tha mn cc iu kin sau:- Phn ln ri ro v li ch gn lin vi quyn s hu sn phm hoc hng ha c chuyn giao cho ngimua;- Cng ty khng cn nm gi quyn qun l hng ha nh ngi s hu hng ha hoc quyn kim sot hng ha;- Doanh thu c xc nh tng i chc chn;- Cng ty thu c hoc s thu c li ch kinh t t giao dch bn hng;- Xc nh c chi ph lin quan n giao dch bn hng

b) Doanh thu cung cp dch v: Doanh thu cung cp dch v c ghi nhn khi kt qu ca giao dch c xc nh mt cch ng tin cy. Trng hp vic cung cp dch v lin quan n nhiu k th doanh thu c ghi nhn trong k theo kt qu phn cng vic hon thnh vo ngy lp Bng Cn i k ton ca k . Ket qu ca giao dch cung cp dch v c xc nh khi tha mn cc iu kin sau:- Doanh thu c xc nh tng i chc chn;- C kh nng thu c li ch kinh t t giao dch cung cp dch v ;- Xc nh c phn cng vic hon thnh vo ngy lp Bng cn i k ton;- Xc nh c chi ph pht sinh cho giao dch v chi ph hon thnh giao dch cung cp dch v Phn cng vic cung cp dch v hon thnh c xc nh theo phng php nh gi cng vic hon thnh.

c) Doanh thu hot ng ti chnh: Doanh thu pht sinh t tin li, tin bn quyn, c tc, li nhun c chia v cc khon doanh thu hot ng ti chnh khc c ghi nhn khi tha mn ng thi hai (2) iu kin sau:- C kh nng thu c li ch kinh t t giao dch ;- Doanh thu c xc nh tng i chc chn.C tc, li nhun c chia c ghi nhn khi Cng ty c quyn nhn c tc hoc c quyn nhn li nhun t vic gp vn.

d) Thu nhp khc: Thu nhp khc l cc khon lm tng li ch ca Cng ty ngoi hot ng sn xut kinh doanh ca Cng ty, nh: thu thanh l ti sn, khon tin thng t khch hng (khng ghi tng doanh thu) tin bo him...

14. Nguyn tc k ton gi vn hng bn.

Khi ghi nhn mt khon doanh thu, th s ng thi ghi nhn mt khon chi ph (gi vn) tng ng c lin quan n vic to ra khon doanh thu . Chi ph ny gm chi ph ca k to ra doanh thu v chi ph ca cc k trc hoc chi ph phi tr nhng lin quan n doanh thu ca k .Chi ph nguyn vt liu trc tip tiu hao vt trn mc bnh thng, chi ph nhn cng, chi ph sn xut chung c nh khng phn b vo gi tr sn phm nhp kho, c tnh ngay vo gi vn hng bn trong k theo nguyn tc thn trng.

15. Nguyn tc k ton chi ph ti chnh:

Cc khon chi ph c ghi nhn vo chi ph ti chnh gm:- Chi ph hoc cc khon l Hn quan n cc hot ng u t ti chnh;- Chi ph cho vay v i vay vn;- Cc khon l do thay i t gi hi oi ca cc nghip v pht sinh lin quan n ngoi t;- D phng gim gi chng khon kinh doanh, d phng tn tht u t vo n v khc

Cc khan trn c ghi nhn theo tng s pht sinh trong k, khng b tr vi doanh thu hot ng ti chnh.

16. Nguyn tc k ton chi ph bn hng, chi ph qun l doanh nghip.

Chi ph bn hng phn nh ton b chi ph thc t pht sinh lin quan n qu trnh tiu th hng ha dch v ca Cng ty nh: chi ph cho hng, qung co, gii thiu, trng by sn phm, bo hnh, bo qun ng gi, vn chuyn...Chi ph qun l phn nh ton b chi ph chung ca Cng ty nh: lng v cc khon bo him ca nhn vin qun l Cng ty, khu hao TSC dng cho qun l doanh nghip, tin thu t, thu mn bi, d phng phi thu kh i, dch v mua ngoi phc v khi qun l Cng ty...Chi ph qun l c ghi gim trong k gm: hon nhp d phng phi thu kh i.

17. Nguyn tc v phng php ghi nhn chi ph thu thu nhp doanh nghip hin hnh, chi ph thu thu nhp doanh nghip hon li.

Chi ph thu thu nhp doanh nghip hin hnh c xc nh trn c s thu nhp chu thu v thu sut thu thu nhp doanh nghip trong nm hin hnh;

VI. Thng tin b sung cho cc khon mc trnh by trong Bng cn i k ton

1 . Tin 30/06/2016VND

01/01/2016VND

Tin mtTin gi ngn hng khng k hn Tin gi c k hn khng qu 3 thng

836.219.69125.400.814.542

221.000.000.000

250.544.65627.572.212.268

161.000.000.000Cng 247.237.034.233 188.822.756.924

2 . u tu' ti chnh ngn hn u t nm gi n ngv o hn 30/06/2016

VND01/01/2016

VNDGi gc Gi tr ghi s Gi gc Gi tr ghi s

Tin gi c k hn trn 3 thng 10.000.000.000 10.000.000.000 10.000.000.000 10.000.000.000

3 . Phi thu khch hng Phi thu ca khch hng ngn hn

30/06/2016VND

01/01/2016VND

HTX dch v NN tng hp Hoa SnCng ty CP DanacamDoanh Nghip T Nhn Huy Tho NghaBan kinh t - x hi Hi nng dn tinh Thi NguynCng ty CP Xut nhp khu H AnhCng ty CP Xut Nhp Khu Ho Cht Min NamCng ty TNHH mt thnh vin Minh TnCng ty TNHH vt tu Nng nghip Cng LinCng ty CP vt t Nng nghip Bnh DngCng ty TNHH mt thnh vin Minh TnCng ty CP dch v Nng nghip Ho Bnh

1.082.091.0122.230.238.2602.641.840.579

733.749.9822.997.301.5006.963.556.835

1.246.026.232

2.118.485.000 546.977.261

9.582.939.000 213.600.000

Cc khch hng khc 3.124.294.214 1.046.081.003Cng 19.773.072.382 14.754.108.496

Trong Phi thu ca khch hng l cc bn lin quan(cc n v trong cng tp on) Cng ty CP Xut Nhp Khu Ho Cht Min Nam 6.963.556 835 Cng 6.963.556.835

4 . Phi thu v cho vay ngn hn 30/06/2016VND

01/01/2016VND

Cng ty c kh ha cht H BcGi tr

1.140.813.975D phng Gi tr D phng

1.140.813.975 1.140.813.975 1.140.8137975

Cng4 . Phi thu v cho vay ngn hn

6.963.556.83530/06/2016

VND01/01/2016

VND

Cng ty ca kh ha cht H BcGi tr

1.140.813.975D phng

1.140.813.975 1,Gi tr D phng

.140.813.975 1.140.8137975

5 . Phi thu khc 30/06/2016VND

01/01/2016VND

Ngn hnTm ng tin c tc Li tin gi c K.H cha tnh n 30/06 Lng Hi ng qun tr khng trc tip iu hnhiu dng ti ch + dng sc

Gi tr

1.848.050.000

80.000.000

5.966.000

D phng Gi tr D phng28.900.428.500

1.362.800.000

178.500.000

6 . Hng tn kho 30/06/2016VND

01/01/2016VND

Nguyn liu, vt liu Cng c, dng cCh ph sn xut kinh doanh d dang Thnh phm Hng gi i bn

Gi tr D phng 91.435.915.006

27.925.626 810.801 103

82.380.166.894 48.967.060.551

Gi tr D phng 87.642.547.773

33.858.897 26.856.322.093

114.570.301.532 103.188.643.466

Cng 223.621.869.180 332.291.673.761

7 . Chi ph tr trc 30/06/2016VND

01/01/2016VND

a) Ngn hnChi ph vn chuyn ca hng cha tiu th Chi ph Bin qung co

9.177.867.250650.566.667

21.798.098.2501.691.473.334

Cng 9.828.433.917 23.489.571.584

8 . Thu v cc khon phi np Nh n'c

u k S phi np trong k s thc np trong k Cui ka) Phi np

Thu TNDN 8.381.516.418 4.857.984.930 3.523.531.488

Thu TNCN 1.422.194.667 1.176.916.853 245.277.814

Thu ti nguyn 12.663.000 58.815.000 62.505.000 8.973.000Thu khc 3.000.000 3.000.000Thu nh t, tin thu t 5.714.753.000 3.028.809.000 2.685.944.000

Cng 12.663.000 15.580.279.085 9.129.215.783 6.463.726.302

b) Phi thuThu TNDN Thu TNCN Thu nh t, tin thu t Cng

154.304.751306.528.051

1.291.928.000

154.304.751306.528.051

1.291.928.000

1.752.760.802 1.752.760.802

Quyt ton thu ca Cng ty s chu s kim tra ca c quan thu. Do vic p dng lut v cc qui nh v thui vi nhiu loi giao dch khc nhau c th c gii thch theo nhiu cch khc nliau, so thu c trnh bytrn Bo co ti chnh c th b thay i theo quyt nh ca c quan thu.

9 . Ti sn c nh hu hnh (chi tit ti ph lc s 01)

10 . Ti sn c nh v hnh

Khon mc Phn mm k tonBn quyn, bng sng

chCng

Nguyn gi 165.000.000S d u k S tng trong k S gim trong k

34.193.162.000 34.358.162.000

S d cui k 165.000.000 34.193.162.000 34.358.162.000

Gi tr hao mn ly kS d u k 165.000.000 S khu hao trong k S gim trong k

34.193.162.000 34.358.162.000

S du' cui k 165.000.000 34.193.162.000 34.358.162.000

Gi tr cn li Ti ngy u k Ti ngy cui k

- -

11 . Ti sn d dang di hn 30/06/2016VND

01/01/2016VND

Gi gcGi tr c th thu

hiX Gi tri c th

Gigc thu hia) Chi ph sn xut, kinh doanh d dang di hn

b) Xy dng c bn d dang 30/06/2016 01/01/2016- Cng trinh xng NPK Thi Bnh- Cng trnh Nh my ln Thanh Ha

17.049.374.287 74.876.867.049 -

16.865.749.28773.146.725.344

Cng 91.926.241.336 90.012.474.631

12 . Ti sn thu thu nhp hon li 30/06/2016VND

01/01/2016VND

Ti sn thu thu nhp hon li lin quan n chnh lch tm thi c khu tr.

4.276.235.325 4.276.235.325

Cng 4.276.235.325 4.276.235.325

13 . Phi tr nguOi bn 30/06/2016VND

01/01/2016VND

Gi trS c kh nng

tr n Gi trS c kh nng

tr nPhi tr ngi bn ngn hnCng ty TNHH mt thnh vin Apatit Vit Nam 18.512.471.866 18.512.471.866 5.115.777.701 5.115.777.701

Cng ty CP Xut nhp khu H Anh - 5.961.228.000 5.961.228.000

Cng ty TNHH Hong Ngn 8.478.308.868 8.478.308.868 8.944.085.949 8.944.085.949Cty TNHH i L Hng Hi Thi Bnh Dng

8.144.461.490 8.144.461.490 3.131.546.070 3.131.546.070

Cng ty CP Bao b pp 3.354.927.123 3.354.927.123 2.661.583.062 2.661.583.062Cng ty CP ho cht c Giang Lo Cai

3.605.116.680 3.605.116.680 4.977.500.000 4.977.500.000

Cng ty TNHH vn ti v dch v Vinafco

13.186.753 13.186.753 299.585.753 299.585.753

Cng ty TNHH Vt T Nng Nghip Xy Dng Anh Thi

285.153.438 285.153.438 303.033.852 303.033.852

Cng ty CP C Long 1.150.799.815 1.150.799.815 1.213.013.340 1.213.013.340Cng ty TNHH thng mi Thy Ngn

4.206.707.200 4.206.707.200 10.814.570.000 10.814.570.000

Cng ty CP Qung co v TM Lc Vit

651.605.000 651.605.000 1.561.360.000 1.561.360.000

Cng ty CP Secpentin v Phn bn Thanh Ha

1.135.348.740 1.135.348.740 774.588.000 774.588.000

Cng ty c phn dch v ng st H NI DAP

1.475.422.879 1.475.422.879 1.334.283.827 1.334.283.827

Phi tr cc i tng khc 4.561.450.095 4.561.450.095 12.762.890.135 12.762.890.135

Cng 55.574.959.947 55.574.959.947 59.855.045.689 59.855.045.689

Trong phi tr ngi bn l cc bn lin quan 30/06/2016 01/01/2016VND VND

Cng ty TNHH mt thnh vin Apatit Vit Nam 18.512.471.866 5.115.777.701Cng ty C Phn Xut Nhp Khu Ho Cht Min Nam 240.636.667 240.636.667Cng 18.753.108.533 5.356.414.368

14 . Chi ph phi tr 30/06/2016VND

01/01/2016VND

a) Ngn hn - 608.605.854Chi ph vn chuyn cht thi 12.650.000Chi ph qung co 121.500.000Tin n ca 324.822.000Chi ph tn chp, trch nhim phi tr 149.633.854Chi ph th trng 11.500.000.000Cng 11.500.000.000 608.605.854

15 . Phi tr khc

a) Ngn hn Kinh ph cng on H s d thu Qu an sinhPhi tr tin khch hng t cc mua hngTin li t cc mua hngC tc li nhun phi trCc khon phi tr khcCng

30/06/2016VND

106.009.000

888.605.000 29.559.406.906

325.535.000 124.442.800 269.801.945

01/01/2016VND

31.273.800.651

3.497.000115.000.000735.255.000

129.438.139.521852.036.000

76.467.7502.876.835.824

134.097.231.095

16 . D phng phi tr ngn hn 30/06/2016VND

01/01/2016VND

Chi ph sa cha ln 6.472.885.008 9.000.000.000Cng 6.472.885.008 9.000.000.000

17 . Vn ch s hu

17.1. Bng i chiu bin ng vn ch s' hu (Chi tit ti ph lc 02)

17.2. Chi tit vn u t ca vn ch s hu30/06/2016 01/01/2016

Gi tr T l Gi tr T lVND (%) VND (%)

Vn gp ca Tp on Ha cht 194.283.750.000 67% 194.283.750.000 67%Vn gp ca i tng khc 95.450.820.000 33% 95.450.820.000 33/0Cng 289.734.570.000 100% 289.734.570.000 100%

17.3 Cc giao dch v vn vi cc ch s hu v phn phi c tc, chi li nhunK ny K. trcVND VND

Vn u t ca ch s hu- Vn gp u k 289.734.570.000 289.734.570.000- Vn gp tng trong k- Vn gp gim trong k- Vn gp cui k 289.734.570.000 289.734.570.000

C tc, li nhun chia

17.4. C phiuS tng c phiu ng k pht hnh S lng c phiu bn ra cng chng- c phiu ph thng- C phiu mi iS lng c phiu c mua li- C phiu pho thng- Co phiu u iS lng c phiu ang lu hnh- Co phiu ph thng- C phiu u i

K ny 43.460.185.500

30/06/2016

28.973.45728.973.457

28.973.45728.973.457

K trc 43.460.185.500

01/01/2016

28.973.45728.973.457

28.973.45728.973.457

TRAKlTHj

Mnh gi c phiu ang lu hnh: 10.000 ng/ c phiu

17.5. C tc- C tc cng b sau ngy kt thc k k ton nm:+ C tc cng b trn c phiu ph thng:+ C tc cng b trn c phiu u i- C tc ca c phiu u i ly k cha c ghi nhn:

17.6. Cc qu ca doanh nghip

Qu u t pht trinQu khc thuc vn ch s huCng

18 . Cc khon mc ngoi bng Cn i k ton

Ngoi t cc loi -USD

30/06/2016VND

102.356.163.76818.172.600.000

120.528.763.768

30/06/2016 __________ VND

298.90298.90

VII. Thng tin b sung cho cc khon mc trnh by trong Bo co kt qu kinh doanh

1 . Tng doanh thu bn hng v CCDV

Doanh thuDoanh thu bn hng Doanh thu cung cp dch v Cng

K ny VND

641.222.787.7201.031.522.937

01/01/2016VND

82.664.240.63614.890.700.00097.554.940.636

01/01/2016 __________VND

155.248.90155.248.90

K trc VND

703.310.079.338437.292.339

642.254.310.657 703.747.371.677

Trong doanh thu vi cc bn lin quan

Cng ty CP Xut Nhp Khu Ho Cht Min Nam Cng ty TNHH mt thnh vin Apatit Vit Nam Cng

K ny VND

214.803.292.000

214.803.292.000

K trc VND

182.050.479.1001.087.335.000

182.050.479.100

2 . Gi vn hng bn

Gi vn ca hng bnGi vn ca dch v cung cpCng

K ny VND

488.498.173.839301.849.041

488.800.022.880

K trc VND

531.362.537.533333.065.288

531.695.602.821

3 . Doanh thu hot ng ti chnh

Li tin giChit khu thanh tonLi chnh lch t gi

Cng

4 . Chi ph ti chnh

Chi ph ti chnh khc Cng

K ny VND

4.156.344.6901.544.655.880

5.701.000.570

K ny VND

1.040.708.8541.040.708.854

K trc VND

4.806.619.805

15.690.042

4.822.309.847

K trc VND

961.948.000961.948.000

$

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-

Cng ty C phn Phn ln nung chy Vn inng Phan Trng Tu, x Tam Hip, huyn Thanh Tr, H Ni.

Bo co ti chnhcho k k ton kt thc ngy 30/06/2016

5 . Chi ph bn hng v chi ph qun l doanh nghip

a) Cc khon c/ti ph qun l doanh nghip pht sinh trong kChi ph nguyn vt liu Chi ph nhn cng Chi ph khu hao TSC Chi ph dch v mua ngoi Chi ph bng tin khc Cng

b) Cc khon chi ph bn hng pht sinh trong kChi ph nguycn vt liu Chi ph nhn cng Chi ph khu hao TSC Chi ph dch v mua ngoi Chi ph bng tin khc CngTrong cc klion glii gim chi pli bn hng v clti plt qun l doanh ngliip Hon nhp d phng n phi thu kh i

6 . Thu nhp khc

Thu tin phtThanh l, nhng bn TSCThu bi thng thu hi t d n Thi BnhCc khon khcCng

7 . Chi ph khc

Chi ph tho d Cng

8 . Chi ph thu thu nhp doanh nghip hin hnh

Li nhun k ton trc thu Thu nhp chu thu TNDN

Chi ph thu TNDN hin hnh (tHu sut 20%)

9 . Li CO' bn trn c phiu

Li nhun sau thu TNDN Cc khon iu chnh

- Cc khon iu chinh tng- Cc khon iu chnh gim

LN phn b cho c dng s hu c phiu ph thng C phiu ph thng ang lu hnh bnh qun trong k

Li CO' bn trn c phiu

K ny VND

388.868.1805.003.716.000

408.091.956808.961.948

8.140.877.95714.750.516.041

313.456.0291.356.864.000

87.109.160101.109.536.909

2.537.278.061105.404.244.159

K ny VND

59.468.113

4.661.757.000121.061.440

4.842.286.553

K ny VND

123.000.000123.000.000

K ny VND

42.679.105.84642.679.105.846

8.535.821.169

K ny VND

34.143.284.677

34.143.284.67728.973.457

K trc VND

398.461.1466.199.451.000

454.108.403973.502.368

6.953.440.38214.978.963.299

674.212.1181.946.512.000

87.109.160100.420.434.405

3.374.289.716106.502.557.399

264.276.000

K. trc VND

91.339.758

1.117.666.8161.209.006.574

K trc VND

K trc VND

55.639.616.57955.639.616.579

1.178

12.240.715.647

K trc________ VND43.398.900.932

43.398.900.93228.973.457

1.498

.MCIHli

TC

T I

A

10 . Chi ph sn xut kinh doanh theo yu t

Chi ph nguyn, nhin vt liuChi ph nhn cngChi ph khu hao ti sn c nhChi ph dch v mua ngoiChi ph khc bng tinCng

VIII. Nhng thng tin khc

1 . Cng c ti chnh

Cc loai cng c ti chnh ca c m ty

K ny VND

K trc VND

344.138.914.78248.695.444.250

5.569.220.914102.023.399.857

14.095.788.753

349.113.247.05655.221.313.881

5.876.592.45685.573.978.65726.327.730.098

514.522.768.556 522.112.862.148

Gi tr ghi s30/06/2016 01/01/2016

Gi gc VND

D phng Gi gc VND VND

D phng VND

Ti sn ti chnhTin v tng ng tin

Phi thu khch hng, phi thu khc, phi thu v cho vay

u t ngn hn

247.237.034.233

24.096.507.48810.000.000.000

188.822.756.924

(1.894.410.633) 47.022.740.183 10.000.000.000

(1.894.410.633)

Cng 281.333.541.721 (1.894.410.633) 245.845.497.107 (1.894.410.633)

Gi tr ghi s30/06/2016 01/01/2016

Gi gc VND

Gi gc VND

N phi tr ti chnhPhi tr cho ngi bn, phi tr khc Chi ph phi tr

86.848.760.59811.500.000.000

193.952.276.784608.605.854

Cng 98.348.760.598 194.560.882.638

Cng ty cha nh gi gi tr hp l ca ti sn ti chnh v n phi tr ti chnh ti ngy kt thc nin k ton do Thng t 210/2009/TT-BTC v cc quy nh hin hnh yu cu trnh by Bo co ti chnh v thuyt minh thng tin i vi cng c ti chnh nhng khng a ra cc hng dn tng ng cho vic nh gi v ghi nhn gi tr hp l ca cc ti sn ti chnh v n phi tr ti chnh ngoi tr vic trch lp d phng n phi thu kh i, d phng gim gi cc khon u t chng khon c nu chi tit ti cc thuyt minh lin quan.

Qun l ri ro ti chnhRi ro ti chnh ca Cng ty bao gm ri ro th trng, ri ro tn dng v ri ro thnh khon. Cng ty xy dng h thng kim sot nhm m bo s cn bng mc hp l gia chi ph ri ro pht sinh v chi ph qun l ri ro. Ban Gim c Cng ty c trch nhim theo di quy trnh qun l ri ro m bo s cn bng hp l gia ri ro v kim sot ri ro.

}7 ,

i l 1H

>| NH

;

Ri ro th trngHot ng kinh doanh ca Cng ty s ch yu chu ri ro khi c s thay i v t gi hi oi v li sut

Ri ro v t gi hi oi:Cng ty chu ri ro v t gi do gi tr hp l ca cc lung tin trong tng lai ca mt cng c ti chnh s bin ng theo nhng thay i ca t gi ngoi t khi cc khon vay, doanh thu v chi ph ca Cng ty c thc hin bng n v tin t khc vi ng Vit Nam. Cng ty khng c hot ng nhp khu m ch c hot ng xut khu, tuy nhin doanh thu v cc khon thu xut khu chim t trng khng cao trong tng doanh thu ca Cng ty, do ri ro t t gi hi oi rt thp.

Ri ro v li sut:Cng ty chu ri ro v li sut do gi tr hp l ca cc lung tin trong tng lai ca mt cng c ti chnh s bin ng theo nhng thay i ca li sut th trng khi Cng ty c pht sinh cc khon tin gi c hoc khng c k hn, cc khon vay v n chu li sut th ni. Cng ty qun l ri ro li sut bng cch phn tch tnh hnh cnhtranh trn th trng c c cc li sut c li cho mc ch ca Cng ty.

Ri ro tn dngRi ro tn dng l ri ro m mt bn tham gia trong mt cng c ti chnh hoc hp ng khng c kh nng thc hin c ngha v ca mnh dn n tn tht v ti chnh cho Cng ty. Cng ty c cc ri ro tn dng t hot ng ng sn xut kinh doanh (ch yu i vi cc khon phi thu khch hng) v hot ng ti chnh (bao gm tin gingn hng, cho vay v cc cng c ti chnh khc), c th nh sau:

T 1 nm tr xung Trn i nm n 5 nm CngVND VND VND

Ti ngy 30/6/2016Tin v tng ng tin 247.237.034.233 247.237.034.233Phi thu khch hng, phi thu khc 24.850.104.146 24.850.104.146Cc khon cho vay 1.140.813.975 1.140.813.975u t ngn hn 10.000.000.000 10.000.000.000Cng 283.227.952.354 283.227.952.354

Ti ngy 1/1/2016Tin v tng ng tin 188.822.756.924 188.822.756.924Phi thu khch hng, phi Ihu khc 45.881.926.208 45.881.926.208Cc khon cho vay 1.140.813.975 1.140.813.975u t ngn hn 10.000.000.000 10.000.000.000

Cng 245.845.497.107 245.845.497.107

Ri ro thanh khonRi ro thanh khon l ri ro Cng ty gp kh khn khi thc hin cc ngha v ti chnh do thiu vn. Ri ro thanh khon ca Cng ty ch yu pht sinh t vic cc ti sn ti chnh v n phi tr ti chnh c cc thi im o hn khc nhau.Thi hn thanh ton ca cc khon n phi tr ti chnh da trn cc khon thanh ton d kin theo hp ng (trn c s dng tin ca cc khon gc) nh sau:

WAS

o

%

i T trn 1 nm n 5 T 1 nm tr xungnm Cng

VND VND VNDTi ngy 30/6/2016Vay v n - -Phi tr ngi bn, phi tr 86.848.760.598 khc 86.848.760.598Chi ph phi tr 11.500.000.000 11.500.000.000

Cng 98.348.760.598 98.348.760.598

Ti ngy 1/1/2016Vay v n - -Phi tr ngi bn, phi tr 193.952.276.784 khc 193.952.276.784Chi ph phi tr 608.605.854 608.605.854

Cne 194.560.882.638 194.560.882.638

2 . Nhng s kin pht sinh sau ngy kt thc k k ton

Khng c s kin trng yu no xy ra sau ngy kt thc k k ton i hi phi c iu chinh hay cng b trnBo co ti chnh ny

3 . Thng tin v cc bn lin quan K nyThu nhp ca Ban Tng Gim c 396.538.500Thng Ban iu hnh 300.000.000Th lao HQT 130.000.000Th lao Ban Kim sot 85.000.000

Cc giao ch vi cc n v thnh vin trong Tp on 6 thng u nm 2016:Mua hngCng ty TNHH mt thnh vin Apatit Vit Nam 71.699.516.211Cng ty CP Cao su Nng 108.544.492Cng ty CP que hn Vit c 25.630.000Bn hng (Bn ln, NPK)Cng ty CP XNK Ha cht Min Nam 214.803.292.000

4 . Bo co b phn

Bo co theo lnh vc kinh doanhBo co b phn c lp theo quy nh (ti Thng t 20/2006/TT-BTC ngy 20/3/2006 ca B Ti chnh) ctrnh by theo nhm hng sn xut kinh doanh nh sau:

Sn phm Ln Nung Sn phm NPK cc chy loi, Supetecmo

Sn phm khc: cn thu, v bao... Tng cng

Doanh thu thun 555.371.668.220 85.851.119.500 1.031.522.937 642.254.310.657Gi vn 412.939.328.981 75.558.844.858 301.849.041 488.800.022.880Li nhun gp 142.432.339.239 10.292.274.642 729.673.896 153.454.287.777

Bo co theo khu vc a lBo co b phn c lp theo quy nh (ti Thng t 20/2006/TT-BTC ngy 20/3/2006 ca B Ti chnh) c trnh by theo khu vc a l nh sau:

Ch tiu Min Bc Min Nam Xut khu Tng cng

Doanh thu thun 140.524.336.437 485.163.576.500 16.566.397.720 642.254.310.657

5 . Thng tin so snh

S liu so snh trn Bng cn i k ton v cc thuyt minh lng ng l s liu ca Bo co ti chnh cho nm ti

chnh kt thc ngy 31/12/2015 a c Cng ty TNHH Kim ton v Thm nh gi Vit Nam kim ton, s liu

so snh trn Bo co kt qu kinh doanh v Bo co lu chuyn tin t v cc thuyt minh tng ng l s liu trn

Bo co ti chnh cho k k ton t ngy 01/01/2015 n ngy 30/06/2015 c Sot xt bi Cng ty TNHH Kim

ton v Thm nh gi Vit Nam.

6 . Thng tin v hot ng lin tcKhng c bt k s kin no gy ra s nghi ng ln v kh nng hot ng lin tc v Cng ty khng c nh cng nh buc phi ngng hot ng hoc phi thu hp dng k quy m hot ng ca mnh.

Ngi lp biu K ton trng Tng Gim cH Ni, ngy 20 thng 07 nm 2016

Cng ty C phn Phn ln nung chy Vn inng Phan Trng Tu, x Tam Hip, huyn Thanh Tr, H Ni.

Bo co ti chnhcho k k ton kt thc ngy 30/06/2016

Ph lc s 01: Ti sn c nh hu hnh

Nh caKhon mc vt kin trc

My mc thit bi

Phng tin vn ti

Thit b DCOL

Cng

Nguyn gi TSCVND VND VND VND VND

S d u k- Mua trong k- Thanh l, nhng bn- Gim khc

58.809.268.657 70.119.229.573 38.233.526.027 716.952.440 167.878.976.697

S d cui k 58.809.268.657 70.119.229.573 38.233.526.027 716.952.440 167.878.976.697

Gi tr hao mn ly kS d u k- Khu hao trong nm- Thanh lv. nhome bn- Gim khc

58.809.268.657 62.526.862.9042.549.028.852

28.005.953.4862.909.749.569

563.096.638110.442.493

149.905.181.6855.569.220.914

S d cui k 58.809.268.657 65.075.891.756 30.915.703.055 673.539.131 155.474.402.599

Gi tri cn laiTi ngy u k - 7.592.366.669 10.227.572.541 153.855.802 17.973.795.012

T ! H ! m / T m f T i r o * * i i q i M i ! n j n w " u r w w T i r w " T 5 r ^ 5 r * , ^ * i *& *i9 +

Ph lc s 02: Bng i chiu bin ng ca vn ch s hu

Vn u t ca ch s Qu khc thuc vn Chi tiu 7~ v: : rhu ch s hu

Qu u t pht trin

Qu d phng ti chnh

Li nhun cha phn phi Tng cng

VND VND VND VND VND VND

S du ti 01/01/2015 289.734.570.000 10.420.800.000 51.374.758.000 105.290.906.259 456.821.034.259Tng trong k - 4.469.900.000 31.289.482.636 - 65.182.812.034 100.942.194.670Tng vn trong k - - - - - -Li trong k - - - - 65.182.812.034 65.182.812.034Phn phi li nhun - 4.469.900.000 31.289.482.636 - - 35.759.382.636Tng khc - - -Gim trong k - - - - (89.125.720.573) (89.125.720.573)Phn phi li nhun - - - - (88.659.368.136) (88.659.368.136)Gim khc - - - (466.352.437) (466.352.437)

S d ti 31/12/2015 289.734.570.000 14.890.700.000 82.664.240.636 - 81.347.997.720 468.637.508.356

S d ti 01/01/2016 289.734.570.000 14.890.700.000 82.664.240.636 81.347.997.720 468.637.508.356Tng trong k - 3.281.900.000 19.691.923.132 34.143.284.677 57.117.107.809Tng vn trong k - - - - -Li trong k - - - - 34.143.284.677 34.143.284.677Phn phi li nhun - 3.281.900.000 19.691.923.132 - - 22.973.823.132Tng khc -Gim trong k - - - - (72.163.688.133) (72.163.688.133)Gim vn trong k .Phn phi li nhun (*) - - - - (72.163.688.133) (72.163.688.133)Gim khc - - - _S d tai 30/06/2016 289.734.570.000 18.172.600.000 102.356.163.768 - 43.327.594.264 453.590.928.032