MPO "W CONE Ty Cd PHAN BAO Bi NHI$A TAN TONTAN TM PlAS11C PACKAGING JOIN STOCK COMPANY

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BAO CAO TAI CHINH

QUY 3 NAM 2013

CONG TY CO PHAN BAO BI NHI/A TAN TIEN

Thing 10/2013

135o cao tai chinh

LONG TY C6 PHAN BAO Bi NHVA TAN TIEN

Lo 114-5-10-11 Cum 4 Du'ang 13 KCN Tan Binh Quin Tan Phu TP HCM

BANG CAN 061 Kt TOAN

Tai ngay 30/09/2013

BAO CAO TAI CHiNH

ngay 30/09/2013

Dan vi tinh : VND

TAI SAN MA SOTHUYET

MINHS6 CU 6 1 KY S6 oAU NAM

A. TAI SAN NGAN HAN (100 = 110+120 + 130+140+150) 100 430,582 ,432,653 508,189 , 671,929

1. Tian va cac khoan twang du'ang tian 110 22,916 , 128,848 39,629 ,339,309

1. Tien 111 V.01 3,416,128,848 8,690,010,327

2. Cac khoan twang du'ang tien 112 19, 500,000,000 30,939,328,982

II. Cac khoan dau tu' tai chinh ngan han 120 352,000,000 756,252,000

1. Dau tv ngan han khac 121 V.02 367,000,000 954,380,000

2. Du phong giam gia chirng khoan dau ter ngan han (*) 129 (15,000,000) (198,128, 000)

III. Cac khoan phai thu 130 248,048 , 354,603 267,975 , 566,348

1. Phai thu khach hang 131 207,518,269,861 198,579,689,008

2. Tra tru'ac cho ngu'ai ban 132 42,429,488,563 71,519,987,797

5. Cac khoan phai thu khac 138 V.03 555,560,772 40,494,350

6. Dui phong cac khoan phai thu kho doi 139 (2,454,964,593) (2,164,604,807)

IV. Hang ton kho 140 154,616 , 123,319 198,428 , 791, 381

1. Hang ton kho 141 V,04 154,616,123,319 198,428,791,381

2. Du' phong giam gia hang ton kho 149

V. Tai san ngan han khac 150 4,649,825,883 1,399 , 722,891

1. Chi phi tra tnr&c ngan han 151

2. Thue GTGT duvc khau trU 152 4,376,501,150 1,266,187,702

3. Thue va cac khoan phai thu nha nu'bc 154 178,324,733 123,535,189

4. Tai san ngan han khac 158 95,000,000 10,000,000

B. TAI SAN DAI HAN ( 200=210+220 +240+250+260) 200 564,280,424,254 160,700 ,161,747

11. Tai san co dinh 220 244,408 , 825,707 158,157 , 280,330

1. Tai san co dinh hiru hinh 221 V.05 213,411, 480,063 131,056 , 170,695

-Nguyen gia 222 652,427,424,945 540,860,619,499

-Gia tri hao mon luy ke (*) 223 (439,015,944,882) (409,804,448,804)

3. Tai san co dinh vo hinh 227 V.06 9,529 , 852,788 9,789 ,027,084

-Nguyen gia 228 19,638,850,541 19,451,056,541

-Gia tri hao mon Iuy ke (*) 229 (10,108,997, 753) (9,662,029,457)

4. Chi phi xay dyrng co' ban d& dang 230 V.07 21,467,492,856 17,312,082,551

IV. Cac khoan dau tu' tai chinh dai han 250 317,111,736,000

3. Dau tu' dai han khac 258 V.13 317,111, 736, 000

4. Du' phong giam gia chirng khoan dau tu' dai han (*) 259

V. Tai san dai han khac 260 2,759 ,862,547 2,542,881,417

1. Chi phi tra tru'bc dai han 261 V.08 1,054,029,214 2,542,881,417

2. Tai san thue thu nhap hoan lai 262 1, 705, 833, 333

TONG CONG TAI SAN (270=100+200) 270 994,862,856,907 668,889 ,833,676

LONG TY CO PHAN BAO BI NHU'A TAN TIEN

Lo 114-5-10-11 Cym 4 Du'ang 13 KCN Tan Binh Quon Tan Phu TP HCM

BANG CAN E)61 Kt T6AN

Tai ngay 30/09/2013

BAO CAO TAI CHINH

ngay 30/09/2013

Dan vi tinh : VND

NGUO N VON MA S6THUYET

MINHSO CU61 KY SO DAU NAM

A.NO' PHAI TRA (300=310+330) 300 463,471 ,919,853 140,174, 898,558

1. Na ngan han 310 240,346 , 919,853 140,174 ,898,558

1. Vay vi na ngan han 311 V.09 105,731,597,023

2. Phai tra cho nguai ban 312 98,609,724,963 86,127,699,384

3. Ngu'ai mua tra tien tru'o'c 313 2,090,043,476 1,985,292,202

4. Thu e^ va cac khoan phai tra Nha nu'ac 314 V.10.1 2,851,514,428 4,237,302,728

5. Phai tra nguoi lao dong 315 23,991,765,442 43,929,268,318

6. Chi phi phai tra 316 V.11 2,442,827,516

7. Phai tra not bo 317

8. Phai tra theo tin do ke hoach hap dong xay dy'ng 318

9. Cac khoan phai tra phai nop khac 319 V.12 9,138, 591, 955 10,296,351,117

10. Dv phong phai tra ngan han 320

11. QuT khen thu'ang va phuc Iai 323 (2,066,317,434) (8,843,842,707)

II. Nq dai han 330 223,125, 000,000

1. Phai tra dai han ngu'bi ban 331

2. Phai tra dai han not bo 332

3. Phai tra clad han khac 333

4. Vay va na dai han 334 223,125,000,000

5. Thue thu nhap hOan lai phai tra 335

6. Dv phong tra cap mat viec lam 336

7. Du phong phai tra dai han 337

B. VON CHID SO' HU'U (400=410+430) 400 531,390 ,937,054 528,714 ,935,118

1. Von chu so' hiru 410 531,390 , 937,054 528,714 , 935,118

1. Von dau tu' cua chu s& hiru 411 V.13 149,999,980,000 149,999,980,000

2. Thang dtr von co phan 412 V.13 154,777,960,000 154,777,960,000

3. Von khac cua chu so' hU'u 413 V.13

4. Co phieu quT (*) 414 V.13

5. Chenh loch danh gia Iii tai san 415 V.13

6. Chenh Igch ty gia hoi doai 416 V.13

7. Qui dau tu' phat trien 417 V.13 181,231,402,752 176,414,333,451

8. Qui du' phong tai chinh 418 V.13 15,614,809,332 15,614,809,332

9. QuT khac thuoc von chu s& hu'u 419 V.13

10. Lai nhuan sau thue chu'a phan ph 01i 420 V.13 29,766,784,970 31,907,852, 335

11. Nguon von dau tu' XDCB 421

II. Nguon kinh phi, qui khac 430

TONG CONG NGU6N VON (440= 300+400 ) 440 994 , 862,856,907 668,889 , 833,676

LONG TY CO PHAN BAO Bi NHV'A TAN TIEN BAO CAO TAI CHiNH

L6114-5-10-11 Cym 4 Ou'ang 13 KCN Tan Binh Quan Tan Phu TP HCM ngay 30/09/2013

BANG CAN DOI KE TOAN

Tai ngay 30/09/2013

Dan vi tinh : VND

CAC CHI TIEU NGOAI BANG VAN DOI Kt TOAN

CHI TIEU

2. Vat tu' hang hoa nhan giir ho , nh^n gia cong

4.Nakh6d6id5 sirI'

5. Ngoai to cac cal (USD)

CHF

LAP BIEU

46/Ut A!lu nJc i

THUYET

MINHSO CUOI kY SO DAU NAM

267,218,710 267,218,710

459,53

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LONG TY CO PHAN BAO BI NHVA TAN TIEN

Lo 114-5- 10-11 COm 4 Du' ng 13 KCN Tan Binh Quin Tan Phu TP HCM

BAO CAO LU'U CHUYEN TIEN TE GIU'A CHU KY

Qui 3-Nam 2013(Theo phu'ang phap trtic tiep)

CHf TIEU

1. LW CHUYEN TIEN THUAN TO HOAT DQNG KINH DOANH

1. Tin thu ban hang , cung c5p dich vu va doanh thu khac

2. Ti6n chi tra cho ngvbi cung cap dich vu va hang h6a

3. Tien chi tra cho ngvdhi lao dgng

4. Ti6n chi tra Iai vay

5. Ti6n chi n$p thu6 thu nhOp doanh nghiep

6. Ti6n thu khac tu' hgat dgng kinh doanh

7. Ti6n chi khac cho hgat dgng kinh doanh

Lu'u chuyen tin thuan tir hgat dgng san xuat kinh doanh

II LU'U CHUYEN TIEN THUAN Ti)' HOAT DQNG DAU TV

1.Ti6n chi d6 mua s3m xay dung TSCO va cac TSDH khac

2. Ti6n thu tv thanh 19 nhvgng ban TSCD va cac tai san dai han khac

3.Tibn chi cho vay , mua cac cong cu ng cua dan vi khac

4. Ti6n thu h6i cho vay , ban Iai cic cbng cu ng cua dan vi khac

5. Ti6n chi d6u tv v6n vao dan vi khac

6. Tien thu h6i v6n ddu tv v6n vao dan vi khac

7. Ti6n thu Iai cho vay , c6 tu'c Igi nhuan dvgc chia

Lu'u chuyen tin thuan tir hgat dgng dau tu'

Ill. LU'U CHUYEN TIEN THUAN TI,Y HQAT DONG TAI CHINH

1. Ti6n thu tu' phat hanh c6 phi6u , nhan v6n gbp cua chu so' Wu

2. Tien chi tra v6n gbp cho chi s& hvu , mua Iai c6 phi6u

3. Tien vay ngan han , dai han Mon dvgc

4 . Ti6n chi tra ng g6c vay

6. C6 *c , Igi nhuln di tra cho chu s& hvu

Lu'u chuyen tin thuan tu' h9at dgng tai chinh

LI.YU CHUYEN TIEN THUAN TRONG KY (20+30+40)

TIEN VA T1I NG DLFOING TIEN TON DAU KY

Anh hvang cua thay d6i ty' gia h61 doai qui d6i ngoai tO

TIEN VA TIYCYNG DI.YCrNG TIEN TON 0001 KY (50+60+61)

LAP BIEU

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22

23

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25

27

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Kt TOAN TR!O'NG

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Luy k tU' d Au nam den cuoi qui nayNam 2013 Nam 2012

1,164 , 386,643,853 1,169,660 ,153.729

(887,526,872,439) (1,111,448,669,841)

(89,423 .489,271) (82,315,527,732)

(8,556,416,782) (50,183,333)

(10,501,752,969) (12,560,038,663)

2,254,336,545 5,824,001,218

(99.285 ,707,078) (3,710 . 002,113)

71,346 , 741,859 (34,600 , 266,735)

0

0

(85,073,757,841) (56,032 ,728,694)

299,999,999

0

0

(331,141, 444,962) (2,466 , 516,000)

12,026 , 708,982 2,288,765,000

2,280,572,128 8,681,234.506

(401,907 , 921,693) (47,229,245,189)

0

0

0

0

354,856,597,023 12.400,000,000

(26,000 , 000,000) (7,000 , 000,000)

(15,008 ,627,650) (14,975 ,393,000)

313,847 , 969,373 (9,575,393,000)

(16,713 , 210,461) (91,404 ,904,924)

39,629 , 339,309 116,004 ,899,012

22,916 , 128,848 24,599,994,088

Ngay 10/10/2013

Tbng Giam d6c

CEng ty Co Phan Bao Bi Nht$a Tan Tien Bao cao tai chinh

Loll 4-5-10-11 Cum 4 Dtr ng 13 KCN Tan Binh - Q.Tan Phu-TP HCM ngay 30/09/2013

Thuyet minh bao cao tai chinhtai ngay 30 Chang 09 nam 2013

(Thu)ei mink Bun (ao tc^i chinh nci) p/uIi dune do c kern vdi

Bun cCin tut chinh )

1. Doc diem hoat doing cua doanh nghiep

1. Hinh Mite sd hits, von

Cong ty Cot Phan Bao BI Nhtia Tan Tian IA Doanh nghiip Nha ntidc dttdc chuyen tanh Cong ty

co phan theo Quyet dinh so 90/2004/QD-BCN ngay 13 thong 09 nAm 2004 cua Bo Ttidng Bo Cling

Nghiep.

Giay chtng nhan dang ky kinh doanh s0-'4103002999 do Sd Ke- hoach va Dau tti Thanh pho HoChi Minh cap ngay 28 thong 12 nam 2004. Giay chting nhan dang ky kinh doanh thay doi tan tht 6ngay 16 thong 11 nam 2011.

Tru sd cua cong ty dot tai: Lo II 4-5-10-11 Cum 4 Dubmg so 13 KCN Tan Binh, Phubng Tay Thanh. Q.Tan Phu - Tp.HCM.

2. Link vtlc kinh doanh : San xuat, thtidng mai, dick vu.

3. Ngd nh nghe kinh doanh:

San xuat va mua ban son pham bao bi. Mua ban vat tit, nguyen lie u, thiet bi phu tung, khuon in

6ng doing phuc vu son xuat.

Kinh doanh hat dung son

11. Ky kC'toan, ddn vi tin to stf dung trong ketoan

1. Ky ke town

Ky ke toan cua Cling ty hit dau tut ngay 01/01 vii kct thuc vao ngay 31/12 hang nam.

2. Ddn v i tien to st dung trong ketoan

Don vi lien to siY dung trong ghi chep ke toan la Dong Vitt Nam (VND)

III. ChuOOn mtfc va Che do ke toan ap dung

1. Che do ke toxin op dung

Cong ty ip dung the do ke toan Vii-t Nam ban hanh theo Quyet dinh so 15/2006/QD-BTC ngay

20/03/2006 cua Bo tnudng Bo Tai chinh ban hanh va cac van ban stla d6i , bo sung, hung don thtic

hien kern theo.

2. Tuyen bo ve viec tudn thu Chudn m(ic ke toxin vii Chedi ke toxin

Cong ty da ap dung cac chuan mtic ke toan Viot Nam va cac van ban htidng don chuan mtic do

Nha midc da ban hanh. Cac bao cao tai chinh dtidc lap va trinh bay theo dung mqi quy dinh cua

tiring chuan mite, thong tti htidng don thtic hien chuan mite va the do ke toan hiin hanh dang ap

dung.

3. Hinh thdc so ke todn d p dung

CEng ty ap dung hinh tht?c sci ke toan: Nhat ky chttng tU

4. Ap dung hu'xrng din kx% 16an mo'i

Ngay 06 thong 1 I nam 2009 , 136 Tai Chinh da ban hanh Thong to 210/2009/"IT-BTC huomg don ap

dung Chuan mire ke to an quoc to ve trinh bay bao cao tai chinh va thuyet minh thong tin cong cu tai

Cling ty Co Phan Bao III Nhtia Tan Tien Bao cao tai chinh

boll 4-5-10-11 Cum 4 During 13 KCN 'fan Binh - Q.Tan Phu-T11 HCM ngay 30/09/2013

chinh . Vic dp dung Thong to 210 se yeu can trinh bay cac thong tin cling nhu inh hhong cita vigc

tri.nh bay nay doi vori cac cong cu tai chinh nhat dinh trong bao cao tai chinh doanh nghigp . Thong to

nay se co hi^u lire cho nam tai chinh ket thic vao ngay hoc sau ngay 31 thing 12 nam 201 1. Cong ty

ip dung Thong to 210 va trinh bay thuyet minh bo sung ve viec ap dung trong bao cao tai chinh cho

nam tai chinh ket thitc ngay 31 thing 12 nam 2013.

Ngay 25/4/2013 Bo Tai Chinh di ban harsh Thong to 45/2013 /1T-BTC hhong din the do quan ly , sitdung va trich khau hao tai sin co dinh Thong to nay cb hisu Itrc thi hinh ke tir ngay 10/06/2013 va 9pdung tir nam tai chinh nam 2013.

IV. Cac chinh sach ke toan ap dung

1. Nguyen tdc xac dinh cac khod n tien vii toting dtmng Lien

Cac nghi^p vu kinh to phat sinh hang ngoai to dttdc quy doi ra doing Viirt Nam theo ty gia giao

dich thttc to tai th?ti diem phat sinh nghi^p vu. Tai th?si diem cuoi nam cac khoan muc tin t^ co

goc ngoai to dtidc quy dui theo ty gia binh quan lien ngan hang do Ngan hang Nha nuidc Vi4t Nam

Ong bci vao ngay ket thdc nien dp ke town.

Chenh loch ty gia thtic to phat sinh trong kg va chenh h ch ty gia do dinh gia lai so dtt cac khoan

muc tien tc tai th?ii diem cucii nam dtidc ket chuyen vao doanh thu hoac chi phi tai chinh trong

nam tai chinh.

Cac khoan dau ttt ngan han khing qua 3 thing co khi nang chuyen dcii do ding thanh tin va

kh6ng cci nhieu rtii to trong chuyen doi thanh tin ke' tO ngay mua khoan dau ttt da tai thc1i diem

hao CaO.

2. Nguyen dc dinh gid hang ton kho

Hang ton kho dace tinh theo gia gcic. Gia g(-)'C hang ton kho hao gom chi phi mua, chi phi the Bien

va cac chi phi lien quan trtic tiep khac phat sinh de co duidc hang ton kho d dia diem va trang thai

hien tai.

Gia tri hang ton kho cuoi kg dttdc xac dinh theo phtidng phap binh quan gia quyen.

Cong ty ap dung phtidng phap ke khai thi!ing xuyen de hach toan hang ton kho.

Dpi phong giim gia hang ton kho dtidc la p vao thdi diem cucii nam va so chenh loch giita gia goc

cua hang toin kho On han gia tri thuan cci the thiic hien dude ctia chung.

3. Nguyen lac ghi nhan vii khau hao tai sin co dinh

Tai sin cci dinh hitu h1nh, tai sin co dinh vo hinh dttdc ghi nhan theo gia goc. Trong qua trinh sit

dung, tai sin cci dinh hiru hinh, tai sin co dinh vo hinh dude ghi nhan theo nguyen gia, hao mon

lug ke va gia tri cOn lai.

Khau hao dtidc [rich theo phtidng phap du' ng thing. Th?ii gian khau hao dtidc tide tinh nhti sau:

- Nha ciia, vat kien trtic 05 - 25 nam

- May moc, thiet hi 05 nam

- Phttdng tien van tai , truyen din 06-07 nam

- Thiet hi , dung cu quan ly 03-06 nam

- Cac tai sin khac 04 nam

- Gia tri quyen sd' dung dat dttitc khau hao theo th?fi gian thug den thing 06/2049

4. Nguyen tdc ghi nhan car khodn dau tu'tai chinh

Cac khodn ddu tit chung khoan tai th(Ji diem hao cdo, new

-CO th?fi han thu hoii hoac dao han khong qua 3 thing ke tO ngay mua khoan dau tti do dtidc coi la

tuidng dtidng ti cn

CEng ty Co Phan Rao Bi Nhtia Tan Tien Rio cio tai chinh

loll 4-5-10-I 1 Cum 4 Duong 13 KCN Tan Binh - Q.Tan Phu-TP HCM ngay 30/09/2013

- Co thc'ti han thu hoi von diidi 1 nam hoac trong 1 chu ky kinh doanh dttdc phan loai la tai sin

ngdn han.

- Co thai han thu hoi von tren 1 nAm hoc hdn I chu ky kinh doanh dtidc phan loai la tai san dai

han.

Dtt phong giam gia dau tti dticic lap vao thai diem cuoi nam la so chenh tech gig gia goc cua cac

khoin dau Id dtidc hach loan tren so ke loan Idn hdn gia In thi trtidng ctia chdng tai thai diem lap

dtt phong.

5.Nguyen tac ghi nhan vii phan bo chi phi trd trrlhc

Cac loaf chi phi tri trtit3c neu chi lien quan den nam tai chinh hion tai thi dude ghi nhan vao chi

phi sin xuat kinh doanh trong nam tai chinh. Cac chi phi tra tnidc lien quan den nhieu nien do

dude hach loan vao chi phi tra trtit3c dai han de phan ho dan vao ket qua hoat dong kinh doanh.

6. Nguyen tdc ghi nhan chi phi phdi trd

Cac khoan chi phi thtic to chtua phat sinh nhting dttdc trich trtidc vao chi phi sin xuat , kinh doanh

trong ky de dim hao khi chi phi phat sinh thtic to khong gay dot Bien cho chi phi sin xuat kinh

doanh tren cd sd dim hao nguyen tac phi hdp giga doanh thu vii chi phi. Khi cac chi phi do phat

Binh , neu co chenh Itch vdi so da" trich, ke loan tien hanh ghi bo sung hoac ghi gum chi phi ttidng

Ting vdi phan chenh Itch.

7. Nguyen tdc ghi nhan von chu sh him

Von dau ttt c6 a chu sd hgu dtitic ghi nhan theo so von thtic gop ctia chti sd hgu.

Von khac ctia chu sd hgu dude ghi nhan theo gia tri con lai giga gia tri hdp 1y cda cac tai sin ma

doanh nghicp dtidc cac to cht?c. ca nhin khac tang, bieu sau khi trit (-) cac khoin thue phii nop

(neu c6) lien quan den cac tai sin dttdc tang, bieu nay va khong bo sung von kinh doanh tiY ket

qua hoat dong kinh doanh.

Ldi nhuan sau thue chtta phan phoi la s6 ldi nhuan tit cac host dong cua doanh nghi4p sau khi tr

O cac khoin dieu chinh do ap dung hoi to thay doi chinh sach ke loan va dieu chinh heii to sai sot

trong ye-'u cia cac nam tntdc.

8. Nguyen lac va phildag phap ghi nhan doanh thu

Doanh thu ban hang

Doanh thu ban hang dtidc ghi nhan khi dong thai thoi man cac dieu kien sau:

- Phan On rtii no va ldi ich gan lien vdi quyen so hgu sin pham hoac hang hod da dude chuyen

giao cho ngtidi mua;

- Cong ty khong con nam gig quyen quin ly hang hod nhtt ngttai so hgu hang hod hoac quyen

kiem soar hang hod:

- Doanh thu dttdc xac dinh ttidng doi chac chAn;

- CEng ty da thu dude hoac se thu dude Idi ich kinh to tit giao dich han hang;

- Xac dinh dude chi phi lien quan den giao dich han hang.

Doanh thu cung cap d{ch vy

Dtidc ghi nhan khi ket qua cia giao dich do dtidc xac dinh mot cach ding tin cay. Tntang hdp vies

cung cap dich lien quan den nhieu ky thi doanh thu dttdc ghi nhan trong ky theo ket qua phan cung

viec di hoan thanh vao ngay lap Bang Can doi ke toan caa ky W. Ket qua caa giao dich cung cap

dich vu dtitic xac dinh khi [hoa man cac dieu kien sau:

Cling ty C8 Phan Rao Ri Nhtta Tan Tien No cao tai chinh

Loll 4-5-10-11 Cum 4 Dtrhmg 13 KCN Tan Binh - Q.Tan Phu-TP HCM ngay 30/09/2013

- Doanh thu dtrdc xac Binh tttdng doi chic chan;

- Co kha nang thu dtidc Idi ich kinh to td giao dich cung cap dich vu do;

- Xac Binh duccc phan cong viec da hoan thanh vao ngay lap Bang can doi ke toan;

- Xac Binh dtidc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich

vu M.

Phan cong viec cung cap dich vu da hOan thanh dttdc xac Binh thco phttdng phap danh gift cong

viec hoan thanh.

Doanh thu hoot dgng tai chinh

Doanh thu phat sinh tit tien tai va ciic khoan doanh thu hoat dgng tai chinh khac dtidc ghi nhan khi

thoi man dgng thai hai dieu kien sau:

- Co kha nang thu dtidc Idi ich kinh to t& giao dich do

- Doanh thu dttdc xac Binh ttfdng doi cha(c chan.

Ch tt c, Idi nhuan dttdc chia dttdc ghi nhan khi Ong ty dtidc quyen nhan co tic hoac dtidc quyen

nhan ldi nhuan ttY viec gop von.

9. Nguyen tdc vii phrlmtg phdp ghi nhan chi phi tai chinh

Cac khoan chi phi dttdc ghi nhan vao chi phi tai chinh gcim:

- Chi phi hoac cac khoan to lien quan den cac host d6ng dau ttr tai chinh;

- Chi phi cho vay hoac di vay vein;

- Cac khoan to do thay diii ty gia hoi doai ctia cac nghiep vu phat sinh lion quan de-'n ngoai td;

- Dot phOng giam gia dau tttcht?ng khoan.

Cac khoan tren dtt(Ic ghi nhan theo tong so phat Binh trong ky, khong bu trit vdi doanh thu hoat

dgng tai chinh.

IO.Nguyen lac va phrtdng phdp ghi nhan chi phi thue thu nhap doanh nghiep Wien hank

Chi phi thue thu nhap doanh nghiep hien hanh dttdc xac Binh tron cd sd thu nhap chin thue va thue-

suit thue thu nhap doanh nghiep trong nam hien hanh.

11. Bao cao bi) phanBao cao theo bo phan bao gom bo phan then Ianh vtrc kinh doanh hoac bo phan theo khu vircdia ly .BO phan thco lanh vtrc kinh doanh : La mot bC) phan co the phan biet dtrcYc c6a mot doanhnghiep tham gia vao qua trinh san xuat hoac cung cap san pham ,dich vu rieng IC ,mot Whomsan pham hoac dich vu lien quan ma bo phan nay chin r6i ro va Igi ich kinh to khac vori cac bophan kinh doanh khac

LONG Ty CO PHAN BAO BI NHIPA TAN TIN

L6 114-5-10-11 Cam 4 Du'bng 13 KCN Tan Binh Quan Tan PhO TP HCM

V. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG CAN E)61 Krz TOM

BAO CAO TAI CHINH

ngay 30/09/2013

Dan vi tinh VND

1. TIEN VA CAC KHOAN TU'O'NG DU'O'NG TIEN

SO CUOI KY SO DAU NAM

-Tian met 300,061,623 155,917,187

-Tien g&i ngan hang 3,116,067,225 8,042,140, 987

-Tien dang chuyon 0 491,952,153

- Cac khoan tufting dating tien (Tien gth ngan han ditdi 3 thdng) 19,500,000.000 30,939,328,982

CONG : 22,916,128,848 39,629,339,309

2. CAC KHOAN DAU TU ' TAI CHINH NGAN HAN

-Chirng khoan dou t Lr ngan han (*)

-Dv phong giam gia dta ngan han

3. CAC KHOAN PHAI THU NGAN HAN KHAC

-Phai thu khac

4. HANG TON KHO

CONG:

SO CUOI KY SO DAU NAM

367,000,000 954,380,000

(15,000,000) (198,128,000)

352,000,000 756 , 252,000

SO CU-01 KY SO DAU NAM

555, 560.772

CONG : 555,560,772

40,494,350

40,494,350

$0 CI ;O1 KY sO DAU NAM

-Nguyen lieu, vat lieu ton kho 124,737,805,819 190,382,219,311

-Cdng cv, dung cv trong kho 30,106,563 28,825,402

-Chi phi san xufit , kinh doanh da dang 11,750,196,746 2,764,143,957

-Thanh phom ton kho 16,259,674,526 5,253,602,711

-Hang hoa ton kho 1,838,339,665

CONG GIA GOC HANG TON KHO 154 , 616,123,319 198,428 , 791,381

-DU' phong giam gia hang ton kho

-Gia tri thuon co the thv'c hien dugc cua hang ton kho 154,616,123,319 198,428,791,381

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LONG TY CO PHAN BAO BI NHtfA TAN TIEN

LS 114-5-10-11 Cum 4 Dixorng 13 KCN Tan Binh Quan Tan Phu TP HCM

7- CHI PHI XAY DUNG CCr BAN DcY DANG

+ Chuang trinh nha xuang tai Tien San -BSc Ninh

+ Chuang trinh nha xuang tai KCN Tan Binh-TP HCM

8. Dau tu' d3i h4n khac

Wu to c6 phigu

flau to nhuogng quyan nhAn mat bang lam nha van phong

9- Chi phi tra trtidc dai han

Phan bii cong cu dung cu

10. VAY VA NO' NGAN HAN

Vay ngan han (•)

Na dai han d$n han tra

Trong do :

Vay ngan hang Ban Viet :

' Vay ngan hang TM CP Ngoai Thuang VN

79, 375, 000, 000

26,356,597,023

11 I. THUE VA CAC KHOAN PHAI NOP NHA NUO'C

11.1 Thu6 phai flop nha nubc SO CUOI KY SO DAU NAM

- Thu6 xuat khan , nhap khan

Thue TNDN

Thue thu nhap ca nhan

Thue bao ve mdi truing

2,726,325,540

104,453,688

20, 735,200

167,436,003

3,888,472,525

25,258,200

156,136, 000

CONG: 2,851 , 514,428 4,237, 302,728

12- Chi phi phai tra SO CUOI KY SO DAU NAM

- Dien nubc dien thoai 900,849,053

- Cuac van chuy€n hang 1,170,295,944

- Chi phi khac 371,682,519

CQNG : 0 2,442,827,516

13. CAC KHOAN PHAI TRA PHAI NOP KHAC

SO CUOI KY SO DAU NAM

Bao him y to 167,664,506 200,850,725

Bao hiem xa hoi 211,445,689 394,437,970

Kinh phi cong doan 6,380,834.462 6,753,205,149

Bao hiem that nghiep 33,538,549 63,498,529

-C6 tuvc phai tra 176, 454, 350 185, 084, 000

- Cac khdan phai tra phai npp khac 2,168,654,399 2.699,274,744

CONG : 9,138 , 591,955 10 , 296,351,117

BAO CAO TAI CHINH

ngay 30/09/2013

On vi tinh VND

SO CUOI KY SO DAU NAM

15,047,558,005 15,047, 558,005

6,419,934,856 2,264,524,546

CQNG : 21,467 ,492,861 17,312,082,551

SO CUOI KY SO DAU NAM

54,611,736,000

262,500,000,000

0

317,111 ,736,000

SO CUOI KY SO EAU NAM

1,054,029,214 2,542,881,417

CONG : 1,054 ,029,214 2,542 , 881,417

SO CU I KY SO DAU NAM

76,356,597,023

29,375,000,000

CONG : 105,731 ,597,023 0

1

LONG TY CO PHAN BAO BI NHUA TAN TIEN BAO CAO TAI CHINH

Lo 114-5-10-11 C4m 4 DUang 13 KCN Tan Binh Quan Tan PhO TP HCM ngay 30/9/2012

13. VON CHU SO' HIYU

13.1 BA NG DOI CHIEU BIEN DONG CUA VON CHU SO' HlPU

V6n dau tip cuachu s6, hipu

Thang dv v6n c6phan

Qui dau tip phattri@n

Qui dy phbng taichinh

Lai nhuan sauthub chu'a phan

ph6i

-SO DU DAU NAM TRUO'C 149,999 ,980,000 154 ,777,960,000 157 ,120,561, 587 15 ,614,809 ,332 43,993,077,405

-Lai nhuan tang trong nam tnrb'c 40,907,850,335

-Phan ph6i Iai nhuan nam 2011 19, 293,771,864 (37,993,077,405)

+Qui dau tu• phat trien 19, 293,771.864 (19,293,771,864)

+Qui du' phbng tai chinh 0

+Qui khen thu^ang phuc Iqi (3,699,307,541)

+ Chia co tu^c nam 2011-Hat 2 (14,999,998,000)

-Phan phoi Iai nhuan nam 2012 (14,999, 998,000)

+ Chia c6 turc nam 2012-dat 1-10% (14,999,998,000)

-SO DU CU O I NAM TRUOC 149,999,980,000 154,777, 960,000 176 ,414,333 ,451 15 , 614,809 ,332 31,907,852,335

-Tang von trong nam nay

-Lai nhuan tang trong nam nay 21,842,384,970

-Phan phoi Iai nhuan 2012 (23,907,852,335)

+Qui dau tu' phat trien 4,817,069,301 (4,817,069,301)

+Qui dtr phbng tai chinh

+Qui khen thipang phuc Iai (4,090,785,034)

+ Chia c6 tuc nam 2012dgt 2-10% (14,999,998,000)

- Chi khac (75,600,000)

-SO DU CUOI KY 149,999 ,980,000 154 ,777,960,000 181 , 231,402 , 752 15 , 614,809 , 332 29 , 766,784,970

13.2 CHI TIET VON DAU TU CUA CHU SO' HU'U

% SO CUOI KY SO DAU NAM

- V6n g6p(C6 Hong) 100.00 149, 999, 980, 000 149,999,980,000

CONG 149,999 ,980,000 149 , 999,980, 000

I

LONG TY CO PHAN BAO BI NHU'A TAN TIEN

Lo 114-5-10-11 Cum 4 Du'ang 13 KCN Tan Binh Quan Tan Phu TP HCM

13.3 CAC GIAO DICH Vt VON VO'I CHU S& HU'U VA PHAN PH61 CO TU'C , Lql NHUAN

NAM NAY

-Von dau tv cua chu s& hfru

+Von gop dau nam

+Von gop tang trong nam

+Von gop giam trong nam

+Von gop cuoi nam

Co tu'c , lai nhuan da chia

13.4. CO PHIEU

149,999,980,000

149,999,980,000

14,999,998,000

BAO CAO TAI CHINH

9/30/2013

NAM TRU'OC

149,999,980,000

149,999,980,000

29,999,996,000

SO CUOI KY SO DAU NAM

-So lu'gng co phieu du'gc phep phat hanh

-So lu'ggng co phieu da du'gc phat hanh va gop von day du

+C 10 phieu thu'ang

+C 10 phieu u'u dai

-So lu'gng co phieu dwgc mua lai

-SO4 lu'gng co phieu dang Iu'u hanh

+Co phieu thvang

+Co phieu u'u dai

`MOnh gia co phieu : 10.000 dong

15,000,000

14,999,998

14,999,998

14,999,998

14,999,998

NAM NAY

15,000,000

14,999,998

14,999,998

14,999,998

14,999,998

NAM TRU'OC

14. TONG DOANH THU BAN HANG VA CUNG CAP DICH VU 1,072 , 070,424,646 1,107, 530,692,176

Trong dO

+Doanh thu ban hang h6a 31,883,101,446

+Doanh thu ban thanh pham 1,040,187,323,200 1,107, 530,692,176

15. CAC KHOAN GIAM TRU DOANH THU 5,646,030,401 6,714 , 066,781

+Hang ban bi tra 1?i 5,594,727,401 6,714,066,781

+Giam gia hang ban 51,303,000

16. Doanh thu thuan ban hang va cung cap dich vu 1,066 ,424,394,245 1,100 , 816,625, 395

Trong dO : +Doanh thu thuan thanh pham 1,034,541,292,799 1,100,816,625,395

+Doanh thu thuan hang hoa 31,883,101,446

17. Gia von hang ban 993,109,094, 849 1,034,166, 313,340

+Gia von cua thanh pham da cung cap 971,823,911,052 1,034,166,313,340

+Gia von cua hang hoa da cung cap 21,285,183,797

NAM NAY

18. Doanh thu hgat dong tai chinh

NAM TRU'OC

-Lai ti en giri, ti en cho vay 1,840,252,128 8,636,000,506

-Lai chenh loch ty gia 61,892,545 99,853,675

-Lai kinh doanh chirng kh6an 440,320,000 181,859,000

CQNG 2,342,464,673 8,917 ,713,181

19. Chi phi tai chinh

-Lai tien vay 8,556,416,782 50,183,333

-L6 chcnh Irrch ty' gia da thyc hian 151,150,212 32,507,146

-L6 ch@nh tech tq gift chva thi,rc hit<n

-Chi phi tai chinh khac 7,460.970

-L6 do kinh doanh chirng khoan 387,533,916 454,744,682

-Hoan Map dyr phong dau tu' ch&ng khoan -183,128,000 -559,244,682

CQNG 8,911 , 972,910 (14,348,551)

20. Chi phi sin xuet kinh doanh theo yeu t;

CHI TIEU NAM NAY NAM TRU' YC

1. Chi phi nguyan Iiau, vat IiOu 800,527,460,009 813,394,723,390

2. Chi phi Man cong 86,646,982,033 100,220,703,565

3. Chi phi kheu hao TSCD 38,410,389,829 32,214,633,262

4. Chi phi djch vy mua ngoai 42,797,374,175 40,215, 733,187

5. Chi phi bang tin khac 11,849,851,061 21,299,666,027

CQNG 980,232 , 057,107 1,007 , 345,459,431

CONG TY CO PHAN BAO Bi NHIJA TAN TIEN BAO CAO TAI CHINH

Lo II, Ducrng 13, KCN Tan Binh, Q. Tan Phu, TP.HCM 30/09/13

VII. NHUYNG THONG TIN KHAC

1. Thong tin ve cac ben lien quanThu nhap thanh vien I IDQT va Ban Giam doc trong nam nhu sau

Luang va cac phu cap khac

2. Bao cao bo phan

Rio cao bo phan theo linh vtrc kinh doanh

Nam nay Nam trnr&c

vnd vnd

2,552,176,401 3,389,138,300

Hoat dong kinh doanh chu yeu cua Cong ty la san xuat san pham bao bi, do do khong trinh bay bao cao bo phan.

Bao cao bo phan theo khu vtrc dia 1yCong ty chi boat dong trong khu virc dia ly Viet Nam.

3. Gia tri hop ly cua tai san vi nor phai tra tai chinh

Gia tri hop 1y Gia tri ghi so

9/30/2013VND

1 /1/2013VND

6/30/2013VND

1/1/2013VND

Tai san tai chinh

Tien va cac khoan twang

duang tien

22,916,128,848 39,629,339,309 22,916,128,848 39,629,339,309

Phai thu khach hang vaphai thu khac

205,618,866,040 196,455,578,551 205,618,866,040 196,455,578,551

Tai san tai chinh san sangde ban

352,000,000 352,000,000

Cong 228 ,886,994 ,888 236 ,084,917,860 228 ,886,994 ,888 236 ,084,917,860

Cong no tai chinh

Cac khoan vay - -

Phai tra ng r6i ban va phaitra khac

107,748,316,918 96,424,050,501 107,748,316,918 96,424,050,501

Chi phi phai tra - 2,442,827,516 2,441827,516

Cong 107,748 ,316,918 98,866 ,878,017 107,748,316,918 98 ,866,878,017

Gia tri hap ly cua cac tai san tai chinh va no phai tra tai chinh duac phan anh then gia tri ma cong cu tai chinh cothe duac chuyen doi trong mot giao dich hien tai giira cac ben co day du hieu bit va mong muoi giao dich.

Phuong phap va gia dinh sau day dugc sir dung de uoc tinh gia tri hap ly :

Tien mat, tin giri ngan hang, cac khoan phai thu khach hang, phai tra ngLr i ban va nq phai tra ngan han khacphan Ion xap xi voi gia tri ghi so do ky han ngan han cua nhirng cong cu nay.

Gia tri hap ly cua cac chung khoan niem yet dugc xac dinh tren co so gia giao dich tren thi trLr&ng chung khoan.Doi voi cac chung khoan chua niem yet thi gia tri hop Iy dugc xac dinh tren ccr sir gia giao dich binh quan tren thitruang giao dich cua cac cong ty dai chung chua niem yet (UpCoM) doi voi cac cong ty da dang ky giao dich trenthi tru6rng giao dich cua cac cong ty dai chung chua niem yet, hoc gia trung binh tren co sO gia giao dich dugccung cap toi thieu bai ba cong ty chung khoan tai thai diem 30/06/2013 doi vai cac cong ty chua dang ky giaodich tren thi tru6rng giao dich cua cac cong ty dai chung. Cie chung khoan khong co gia tham khao to cac nguon

dugc danh gia gia tri hap ly theo cac mo hinh dinh gia khac.

Gia tri hap ly cua cac khoan vay co Iai suat co dinh hoac tha not khong xac dinh dugc do khong co du thong tin

de ap dung cac mo hinh dinh gia phi ► hop.

4. Tai san dam bao

Cong ty co tai san darn bao the chap cho don vi We la ngan hang Ban Viet va khong nam giir tai san dam baocua don vi khac vao ngay 30/09/2013

5. Rui ro tin dung

Rui ro tin dung la ri► i ro ma doi tac se khong thtrc hien cac nghia vu cua minh theo quy dinh cua mot cong cu tai

chink hoc hap dung khach hang, dan den ton that ve tai chinh. Cong ty co rui ro tin dung tir cac host d6ng kinhdoanh cua minh (chu yeu doi v&i cac khoan phai thu khach hang) va tir host d6ng tai chinh cua minh bao gom catin giri ngan hang va cac cong cu tai chinh khac.

Phii thu khach hang

Vic quan 1y rui ro tin dung khach hang cua Cong ty dira tren cac chinh sach, thu tuc va quy trinh kiem soat cuaCong ty co lien quan den viec quan Iy rui ro tin dung khach hang.

Cac khoan phai thu khach hang chua tra thuong xuyen dugc theo dol. Cac phan tich ve kha nang lap du phongdugc thirc hien tai ngay lap bao cao tren co sa tirng khach hang doi voi cac khach hang Ion. Tren co so nay, Congty khong co rui ro tap trung ve tin dung.

Tien giri ngan hang

Phan Ion tin giri ngan hang cua Cong ty dugc giri tai cac ngan hang Icon co uy tin o Viet Nam. Cong ty nhan thaymirc d6 tap trung rui ro tin dung doi vOi tin giri ngan hang IA thap.

6. Rdi ro thanh khoan

Rui ro thanh khoan la rui ro Cong ty gap kho khan trong viec dap irng cac nghia vu tai chinh do tinh trang thieu

von. Rui ro thanh khoan cua Cong ty phat sinh chu yeu do khong tuong xung trong cac ky han cua tai san taichinh va cac khoan phai tra tai chinh.

Cong ty giam sat rui ro thanh khoan bang viec duy tri t Ie tin mat va cac khoan twang duang tien a mire ma Ban

Tong Giam doc cho la du de ho tro tai chinh cho cac host dong kinh doanh cua Cong ty va de giam thieu anhhhung cua nhung thay doi cac luong tien.

Thong tin thai han dao han cua nq phai tra tai chinh cua Cong ty dtra tren cac gia tri thanh town chua chit khautheo hqp dong nhu sau:

Tir 01 nam Tu• O1 nam

tro' xuong den 05 nam

Cong

So cuoi ky 213,479,913,941 213,479,913,941Cac khoan vay 105,731.597,023 105,731,597,023Phai tra nguai ban 98,609,724,963 98,609,724,963Chi phi phai tra

Phil tra khac 9,1 38.591.955 9,1 38.591,955

So da u nam 98,866,878,017 98,866,878,017

Cac khoan vay

Phai tra nguOi ban 86,127,699,384 86,127,699,384Chi phi phai tra 2,442,827,516 2,442,827,516Phai tra khac 10,296,3 51,117 10,296,351,117

Cong ty cho rang mire do tap trung rui ro doi vii viec tra no la thap . Cong ty co kha Hang thanh town cac khoannq den han tir dong tien to hoat dong kinh doanh va tin thu tir cac tai sin tai chinh dao han.

7. Rui ro thi truo'ng

Rui ro thi truing la rui ro ma gia tri hop ly hoc cac luong tien trong tuong Jai cua cong cu tai chinh se bien dong

theo nhung thay doi cua gia thi truong. Rui ro thi tru rng bao gom 3 loai : Rui ro ngoai te, rui ro lai suit va rui rove gia khac.

Rui ro ngoai to

Rui ro ngoai to la rui ro ma gia tri hop ly hoc cac lung tin trong twang Jai cua cong cu tai chinh se bien dongtheo nhung thay doi cua ty gia hoi doai.

Cong ty khong co rui ro ngoai to do viec mua va ban hang hoa, dich vu dugc thirc hien bang don vi tien to laDong Viet Nam.

Rui ro lai suit

Rui ro lai suit la rui ro ma gia tri hop ly hoac cac luong tin trong twang Jai cua mot cong cu tai chinh se biendong do thay doi lai suit thi truoang. Rui ro ve thay doi lai suit thi truing cua Cong ty chu yeu lien quan den cackhoan tin gal ngan han, cac khoan vay.

Cong ty quan ly rui ro 15i suit bang each theo doi chat the tinh hinh thi truong co lien quan de xac dinh chinhsach lai suit hap ly co loi cho cac muc dich quan ly giai ban rui ro cua Cong ty.

Cong ty khong thtrc hien phan tich do nhay doi vii lai swat vi rui ro do thay doi lai swat tai ngay lap bao cao lakhong ding ke.

Rui ro ve gia khac

Rui ro ve gia khac IA rt i ro ma gia tri hop 1y hoac cac lung tien trong twang lai cua mot cong cu tai chinh se biendong theo nhirng thay doi cua gia thi truimg ngoai thay doi cua lai suit va ty gia hoi doai.

8. So lieu so sanh

So lieu so sanh la so lieu tren Bao cao tai chinh cho ngay 30/09/2012 .

9 Giii trinhLqi nhuan trubc thue qui 2/2013 giam 59,04 % so vo'i qui 3/2012 Id do tai tin gui giam , chi phi lai vay tang

Ngtroi lap bieu

Doan Thu Nhan

Ke toan truo-ng .'Tobg Giam doc•

Doan Thu Nhan

Thanh pho Ho Chi Minh, ngay 10 thing 10 nam 2013

`C ^^ `fe z l V

1^Le Minh CtrOng

CONG TY CO PHAN BAO BI NHkJ'A TAN TIEN BAO CAO TAl CHINH

Lo 11, Dtro'ng 13, KCN Tan Binh , Q. Tan Phu, TP.HCM Cho ky ke town tir 01/01/2013 den 30 /09/2013

02. M6t so chi tiiu dinh gia khai quit tinh hinh tai chinh vi ket qua kinh doanh

Dorn vi

Chi tieu Ky nay 30/9/2013Kv

t ruo 'c30/9/2012

1. Bo tri co' cau tai sin va co cau nguon von

1.1 Botricacautaisin

- Tai sin dai han/Tong tai sin % 56.72% 20.83%

- Tai sin ngan han/Tong tai sin % 43.28% 79.17%

1.2 Bo tri ca cau von

- Nq phai tra/Tong nguon von % 46.59% 19.20%

- Nguon von chic so huu/Tong nguon von % 53.41% 80.80%

2. Kha nang thanh town

2.1 Kha nang thanh town hien hinh: Tai sin ltru

dong/Nq ngan han

Lan

1.79 4.13

2.2 Kha nang thanh town nhanh = (Tai sin luu dong -

Hang ton kho) / Nq ngan han

Lan

1.15 2.61

3. Hieu qua si"r dung von Iuu do, ng

3.1 Cac khoan phai thu khach hang:

Ky thu ties binh quan =Cac khoan phai thu /DT

3.1.1 thuan I ngay

ngay

2.80 4.57

Tuoi cua So du khoan phai thu khach hang cuoi

3'1'2 ky= phai thu thuan /(doanhthuthuan/9thang)

Ngay

51.92 56.19

Vong quay cac khoan phdi thu trong ky = So3.1.3

thong trong, / Ky thy lien BQ lrong ky

Vong

4.30 3.62

3.2 Hang ton kho (HTK)

3.2.1Ky du tru BQ _ Muc du tru BQ / Mtic lieu thy

BQ thing

Thing

1.60 1.42

Thai gian du tru HTK cuoi ky=hang ton kho

CK/tieu thy BQ trong ky)

Thing

1.40 1.66

t/iinv auav HTK tronv kv = Sn thOnQ tronQ kJ / Vong

Ky du tru BQ 5.63 6.34

4. Hieu suit sir dung von

Doanh thu BQ thing / Tai sin co dinh BQ VND 0 .65 0.98

Doanh thu BQ thing / Tong tai sin BQ VND 0 .14 0.19

5 Ty suit sinh Ib•i

5.1 Lai nhuin/doanh thu

Lai nhuan gop/Doanh thu thuan % 6.88% 6.05%

- Lai nhuan sau thue/Doanh thu thuan % 2.05% 2.74%

5.2 Lqi nhuan/T6ng tai sin

- Lqi nhuan truoc thue/'l'ong tai sin % 2.96% 6.11%

- Lai nhuan sau thue/Tong tai sin % 2.20% 4.58%

5.3 Lai nhuan sau thue/Nguon von chu sa hiru % 4.11% 5.67%