~ CaNG TV cd PHAN BAD Bi NHIIA TAN TltHIi.:.iI TAi'lTIEN PL.;\STIC PACKAGING JOJlli'T STOCK COMPAlII"Y

=!§i~T~A~PA~CK!9

BAo CAD TAl CHiNH

QUY 1 NA.M 2014

CONG TV CO PHAN BAO Bi NHl!A TAN TIEN

Thang 0412014

Bao cao Uti chinh

CONG TY CO PHAN BAO si NHV'A TAN TII~N BAo cAo TAl CHiNH

La 114-5-10-11 Cum 4 Duang 13 KGN Tan Binh Ouan Tan Phu TP HGM ngay 31/03/2014

BANG CAN D61 KE TOAN

T~i ngay 31/03/2014

Don vi tinh : VN£)

TAl SAN MAs6THUYET so cuoi KY S6DAu NAM

MINH

A. TAl SAN NGAN H~N (100=110+120+130+140+150) 100 483,205,930,730 497,179,137,336

I. Ti~n va cac kh6an tU'O'ng dU'O'ng ti~n 110 7,003,965,971 6,862,574,741

1. Tieln 111 V.01 7,003,965,971 6,862,574,741

2. Cac khoan tuonq ouO'ng tien 112 0 0

11.Cac kh6an d~u h, tai chinh ng~n han 120 1,775,000,000 1,612,457,570

1. £)t1utU' ng<flnhan khac 121 V.02 1,831,135,000 1,612,457,570

2. 01,1' phOng giam gia chll'ng kh6an atlu tU' ng<flnhan (*) 129 (56,135,000) 0

Ill. Cac kh6an phal thu 130 275,647,874,263 320,453,549,537

1. Phai thu khach hang 131 203,931,308,828 259,782,471,863 ~~

2. Tra tnroc cho nguoi ban 132 68,347,333,243 62,755,644,685 'I5. Cac khoan phai thu khac 138 V.03 6,100,604,842 646,805,639

6. 01,1' phong cac khoan phai thu kh6 doi 139 (2,731,372,650) (2,731,372,650) \"·1

IV. Hang t6n kho 140,

197,586,396,001 164,870,153,085 ..1. Hang t6n kho 141 V,04 197,586,396,001 164,870,153,085

2. DI,I' phonq giam gia hang t6n kho 149

V. Tai san ngiin han khac 150 1,192,694,495 3,380,402,403

1. Chi phi tra truoc ng<flnhan 151

2. Thue GTGT oU'Q'ckhau trLP 152

3. Thue va cac khoan phai thu nha nuoc 154 1,051,694,495 3,370,402,403

4.TaisanngAnh<;inkhac 158 141,000,000 10,000,000

B. TAl SAN oAI H~N (200=210+220+240+250+260) 200 554,789,476,538 559,369,534,774

11.Tal san c6 dlnh 220 233,227,956,258 237,631,448,522

1. Tai san c6 dlnh hiPu hinh 221 V.05 205,893,033,557 205,908,703,467

-Nquyen gia 222 673,335,279,488 658,788,737,215

-Gia tr] hao rnon lQy ke (*) 223 (467,442,245,931) (452,880,033,748)3. Tai san c6 dinh vc hinh 227 V.06 25,070,398,155 25,302,810,204

-Nquyen gia 228 35,591,713,791 35,591,713,791

-Gia tr] hao rnon lGy ke (*) 229 (10,521,315,636) (10,288,903,587)

4. Chi phi xay dl,mg eo ban do dang 230 V.07 2,264,524,546 6,419,934,851

IV. Cac kh6an d~u tU' tal chinh dai han 250 317,111,736,000 317,111,736,0003. £)~u tu dai han khac 258 V.13 317,111,736,000 317,111,736,0004. Du phOng giam gia chll'ng kh6an aau tu dai han (*) 259

V. Ta] san dai han khac 260 4,449,784,280 4,626,350,2521. Chi phi tra tnroc dai han 261 V.08 4,449,784,280 4,547,062,040

TONG CONG TAl SAN (270=100+200) 270 1,037,995,407,268 1,056,548,672,110

CONG TY eo PHAN BAC BI NHl)'A TAN TIEN BAO CAO TAl cHiNH

Le 114-5-10-11 Cum 4 fhf<Yng 13 KCN Tan Binh Ouan Tan Phu TP HCM nqay 31/03/2014

BANG CAN DOl KE TOAN

T<;lingay 31/03/2014

DO'n vi tinh : VND

NGUONVON MA SOTHUYET

SOCUOI KY sODAu NAMMINH

A.NO' PHAI TRA (300=310+330) 300 495,842,665,650 512,071,016,724

I. NQ' ngiin han 310 312,092,665,650 288,946,016,724

1. Vay va no ngcfmhan 311 V.09 181,434,509,487 128,146,603,645

2. Phai tra cho ngU'<Yiban 312 104,339,335,387 100,870,145,192

3. NgU'<Yimua tra tieln tnroc 313 2,205,585,030 1,902,645,133

4. Thue va cac khoan phai tra Nha nuoc 314 V.10.1 907,373,697 7,903,188,359

5. Phai tra nguoi lao dong 315 10,190,436,305 34,242,717,201

6. Chi phi phai tra 316 V.11 150,000,000 2,210,614,111

7. Phai tra nQi bQ 317

8. Phai tra theo ti~n dQ k~ hoach hop d6ng xay dl,mg 318

9. Cac khoan phai tra phal nQP khac 319 V.12 12,976,075,804 13,670,103,083

10. DI! phong phai tra ngan han 320

11. Qui khen thU'ong va phuc IO'i 323 (110,650,060) 0

11.NQ' dai han 330 183,750,000,000 223,125,000,000

1. Phai tra dai han ngU'<Yiban 331

2. Phai tra dai han nQi bQ 332

3. Phai tra dai han khac 333

4. Vay va no dai ban 334 183,750,000,000 223,125,000,000

5. Thue thu nhap h6an lai phai tra 335

6. Dl! pnonq tro cap mat vi$c lam 336

7. Dl! ph6ng phai tra dai han 337

B. VON CHU sa HO'U (400=410+430) 400 542,152,741,618 544,477 ,655,386

I. V6n chu 50- hCPu 410 542,152,741,618 544,477,655,386

1. Van dau tU' cua chu so hCfu 411 V.13 149,999,980,000 149,999,980,000

2. Th~ng duovan co ph an 412 V.13 154,777,960,000 154,777,960,000

3. Van khac cua chu so hCfu 413 V.13

4. ce phieu qui (*) 414 V.13 (4,393,500,000)

5. Chenh I$ch danh gia lai tai san 415 V.13

6. Chenh I$ch ty gia hai d6ai 416 V.13

7. Qui dau tU' phat trien 417 V.13 181,231,402,752 181,231,402,752

8. Qui dl! phOng tat chinh 418 V.13 15,614,809,332 15,614,809,332

9. Qui khac thuoc van chu so hCfu 419 V.13

10. LO'i nhuan sau thue chua phan phai 420 V.13 44,922,089,534 42,853,503,302

11. Ngu6n van dau tu XDCB 421

11.Ngu6n kinh phi, qui khac 430

TONG CQNG NGUON VON (440=300+400) 440 1,037,995,407,268 1,056,548,672,110

CONG TY eo PHAN SAO si NHI,J'ATAN TI~N

Lo 114-5-10-11 Cum 4 BU'cmg 13 KeN Tan Binh Ouan Tan Phu TP HCM

BAo CAD TAl CHINH

ngay 31/03/2014

csc CHI nsu NGOAI BANG VAN eOI K~ rOAN

carnsu

2. V~t tU' hang h6a nhan gili' hQ , nhan gia cong

4. NO' kh6 dei da slPly

5. Nqoal t$ cac loai (USD)

CHF

LAP sieu

BANG CAN eOI K~ rOAN

T<;lingay 31/03/2014

Ban vi tinh : VNB

rHUYErMINH

so cuoi KY so aau NAM

297,077,110 297,077,110

444,74

CONG TV eo PHAN SAO si NHl,I'A TAN TI~N

La 114-5-10-11 Cum 4 DU'cYng 13 KeN Tan Binh Qu~n Tan Phu TP HeM

8AO cAO TAl CHiNH

3113/2014

BAo cAo KET QUA HQAT DQNG KINH DOANHQui 1/2014

CHi TIEU

1. Doanh thu ban hitng vii cung cap dich vu

2. Cac khoan giam tn!

3. Doanh thu thuan ban hang va cung cap dich vL.J(10=01-03)

4. Gia v6n hang ban

5. LQ'i nhu~n gQP v~ ban hang va cung cap dich vI,I (20=10-11)

6. Doanh thu heat dQngtai chinh

7. Chi phi tai chinh

Trong cJ6: La; vay

8. Chi phi ban hang

9. Chi phi quan Iy doanh nghi$p

10. LQ'i nhuan thuan tiP heat dQng kinh doanh (30=20+(21-22)-(24+25}

11. Thu nh~p khac

12. Chi phi khac

13. LQ'i nhuan khac

14. T6ng lQ'i nhuan k~ toan trU'Qocthu~ (50=30+40)

15. Chi phi thue thu nh~p doanh nghiep hien hanh

16. Chi phi thue thu nhap doanh nghi$p hOan lai

17. LQ'i nhuan sau thu~ thu nh~p doanh nghi~p

18. Uii eo ban tren cb phieu

L~P BIEU

MA 50 THUY~TMINH

3

VI14

VI15

10 VI16

Qui 1 Luy k€! tU>dau nam d€!n cuOi qui nay

Qui 1/2014 Qui 1/2013 Nam 2014 Nam 2013

312,193,542,135 352,731,747,107 312,193,542,135 352,731,747,107

803,672,059 2,116,298,256 803,672,059 2,116,298,256

311,389,870,076 350,615,448,851 311,389,870,076 350,615,448,851

287,923,235,762 328,225,253,864 287,923,235,762 328,225,253,864

23,466,634,314 22,390,194,987 23,466,634,314 22,390,194,987

348,717,320 791,338,357 348,717,320 791,338,357

8,999,075,127 7,738,327 8,999,075,127 7,738,327

8,911,588,840 8,911,588,840

4,712,382,146 3,744,443,027 4,712,382,146 3,744,443,027

7,404,378,213 7,424,247,292 7,404,378,213 7,424,247,292

2,699,516,148 12,005,104,698 2,699,516,148 12,005,104,698

6,363,636 2,727,273 6,363,636 2,727,273

6,363,636 2,727,273 6,363,636 2,727,273

2,705,879,784 12,007,831,971 2,705,879,784 12,007,831,971

595,293,552 3,001,957,993 595,293,552 3,001,957,993

2,110,586,232 9,005,873,978

11 VI17

~6~_"'" _"•• _

20

21

22

VI18

VI19

23

2425

30

31

32

40

50

51

5260

70

K~ TOAN TRU'ONG

CONG TY eo PHAN BAO Bi NHI,I'A TAN TII~N

La 114-5-10-11 Cum 4 f)lJ'(»ng 13 KCN Tan Binh Ouan Tan Phu TP HCM

BAo cAD LU'U CHUYEN TIEN Te

Qui1J2014

(Theo phuonq phap true tiep)

CHi TIEU Mas6 Qui 112014 Uiy k~ 2014

I. Ll1U CHUYEN TI~N THUAN TO' HQAT DQNG KINH DOANH

1. Tiiln thu ban hang, cung cap dich VI,J va doanh thu khac

2. Ti~n chi tra cho ngU'ai cung cap dich vu va hang h6a

3. Ti~n chi tra cho ngU'Crilac d9ng

4. Tien chi tra lai vay

5. Tiiln chi n9P thue thu nhap doanh nghi~p

6. TiEm thu khac tCYhoat d9n9 kinh doanh

7. Ti~n chi khac cho hoat d9n9 kinh doanh

Luu chuytm tilm thuan tiP h9at d{jng sen xuat kinh doanh

01 397,952,281,079 397,952,281,079

02 (310,244,559,098) (310,244,559,098)

03 (43,028,278,633) (43,028,278,633)

04 (8,911,588,840) (8,911,588,840)

05 (5,249,666,808) (5,249,666,808)

06 1,406,424,106 1,406,424,106

07 (24,221,810,709) (24,221,810,709)

20 7,702,801,097 7,702,801,097

11 Ll1U CHUYEN TI~N THUAN TO' HQAT DQNG DAu Tl1

1.Ti~n chi de mua sam , xay d\mg TSCD va cac TSDH khac

2. Tiiln thu tLPthanh Iy , nhU'qng ban TSCf) va cac tai san dai nan khac

3.Ti~n chi cho vay , mua cac cong CI,J no cua don vi khac

4. Tiiln thu h6i cho vay , ban lal cac cong CI,J no cua don vi khac

5. Ti~n chi dau tU' ven vao don vi khac

6. Tiiln thu h6i von dfiu tU' von vao don vi khac

21 (10,637,284,008) (10,637,284,008)

22 0 0

23 0 0

24 0 0

25 (1,698,888,699) (1,698,888,699)

0 0

27 41,856,998 41,856,998

30 (12,294,315,709) (12,294,315,709)

7. Ti~n thu lai cho vay , co t(Pc Iqi nhuan dU'qc chia

Luu chuytm tien thuan tiP h9at d{jng dau ttp

Ill. Ll1U CHUYEN TIEN THUAN TO' HQAT DQNG TAl CHiNH

1. Ti~n thu tCYphat hanh co phieu , nhan von g6p cua chu sa hfru

2. Ti~n chi tra ven g6p cho chu sa hfru , mua Ial co phieu

3. Ti~n vay ngiln han , dai han nhan dU'qc

4 . Ti~n chi tra no gec vay

6. Co t(Pc , Iqi nhuan da tra cho chu sa hfru

Luu chuytm tilm thuan tiP h9at d{jng faj chinh

Ll1U CHUYEN TI~N THUAN TRONG KY (20+30+40)

TIEN vA Tl1O'NG £>l1O'NG TI~N TON DAu KY

31 0

32 (9,000,000,000) (9,000,000,000)

33 57,665,985,981 57,665,985,981

34 (43,753,080,139) (43,753,080,139)

36 0 0

40 4,912,905,842 4,912,905,842

50 321,391,230 321,391,230

60 6,682,574,741 6,682,574,741

61

70 7,003,965,971 7,003,965,971

Anh hU'ang cua thay dOi ty gia hoi d6ai qui doi nqoai t~

TII~N vA Tl1O'NG f)lfO'NG TI~N TON CUOI KY (50+60+61)

~PBIEU KE TOAN TRl16'NG

.--;~@cbn ~huJf~n

Cdng ty c6 Phdn Bao Bi Nhua Tan Tie'nLoll 4-5-10-11 Cum 4 Dirong 13 KCN Tan Binh - Q.Tan PM-TP HCM

Bao cao tai chinhngay 3110312014

Thuyet minh bao cao tai chinhtai ngay 31 thang 03 narn 2014

(Thuye't rninh Bdo cdo tai chinh nay phdi duac doe kern voiBao cao tai chinli )

I. Dac di~m hoat dQng cua doanh nghiep

1. Hinb Ih,ZCslJ hilu von

Cong ty C6 Phan Bao El Nhua Tan Tie'n la Doanh nghiep Nha nude du'Qc chuyen thanh Cong tyc6 phan theo Quyet dinh s6 90/2004/QD-BCN ngay 13 thang 09 narn 2004 ciia BQ Tirong BQ CongNghiep,

Gia'y chirng nhan dang ky kinh doanh s6 4103002999 do Sd Ke' hoach va Dh tu' Thanh ph6 H6Chi Minh cap ngay 28 thang 12 nam 2004. Giay chung nhan dang ky kinh doanh thay d6i lh thii' 6ngay 16 thang 11 narn 2011.

Tru sa ciia cong ty d~t tai: Le II 4-5-10-11 Cum 4 Dirong s8 13 KCN Tan Binh, Phirong Tay Thanh. Q.Tan PM - Tp.HCM.

2. Linh vifc kinh doanh: San xuat, thuong mai, dich VI).

3. Nganh. nghl kinh doanh:

San xufit va mua ban sdn ph£m bao bl. Mua ban v~t tu', nguyen lieu, thie't bi phu tung, khuon in6ng d6ng phuc VI) san xuflt.

Kinh doanh b~t dQng san

11.Ky ke' toan, ddn vi ti~n t~ sii' dung trong ke'toan

1. Ky ke'toan

Ky ke' toan ciia Cong ty Mt dftu tu ngay 01101 va ke't thiic vao ngay 31/12 hang nam.

2. Ddn vi ti~n t~ sii' dung trong ke'toan

Don vi tiSn t~ sii' dung trong ghi chep ke' toan la D6ng Vi~t Nam (VND)

Ill. Chudn mire va Che'de) ke' toan ap dung

1. cudl} ke loan tip dung

Cong ty ap dung che' dQ ke' toan Vi~t Nam ban hanh theo Quyet dinh s6 15/2006/QD-BTC ngay20/03/2006 ciia BQ tnrdng BQ Tai chinh ban hanh va cac van ban sii'a d6i, b6 sung, hudng dh thuchien kern theo.

2. Tuyen brl vi vifC tudn thu Chudn muc ke todn Vtl ens dl} ke todn

Cong ty dii ap dung cac chuan rmrc ke' toan Vier Nam va cac van ban htrong dan chuan rmrc doNha nude dii ban hanh. Cac bao cao tai chinh dtroc Hip V3. trlnh bay theo dung moi guy dinh ciiatirng chuan muc, thong tu' hirdng dh thuc hien chuan mire va che' dQ ke' toan hien hanh dang apdung.

3. Hinh thuc slf ke loan tip dung

Cong ty ap dung hinh thirc s6 ke' toan: NMt ky chirng tU

4. Ap dung hu:ung dan k€ Man moiNgay 06 thang 11 nam 2009, B9 Tai Chinh da ban hanh Thong tu 210/2009/TT-BTC huong d~n apdung Chuan mire k~ toan quoc t~ v~ trinh bay bao cao tai chinh va thuyet minh thong tin cong cu tai

A

\.

Cong ty C6 Phfin Bao Bi Nhua Tan TienLoll 4-5-10-11 C1,Im4 Dtrong 13 KCN Tan Binh - Q.Tan PhU-TP HCM

Bao cao tal chinhngay 3110312014

chinh . Vi~c ap dung Thong tu 210 se yeu du trinh bay cac thong tin cling nhu anh huong cua viectrlnh bay nay d6i vci cac cong cu tai chinh nh~t dinh trong bao cao tai chinh doanh nghiep . Thong tunay se eo hieu hrc cho nam tai chinh k~t thuc vao ngay hoac sau ngay 31 thang 12 nam 2011. Cong tyap dung Thong tu 210 va trinh bay thuyet minh b6 sung v~ viec ap dung trong bao CaD tai chinh chonam tai chinh k~t thuc ngay 31 thang 12 nam 2013.Ngay 25/4/2013 BQ Tai Chinh da ban hanh Thong tu 45/20 13/TT-BTC huong dfrn ch~ dQ quan Iy , sirdung va trich khau hac tai san c6 dinh Thong tu nay eo hieu Iltc thi hanh ke tu ngay 10106/2013 va apdunq tu narn tai chinh narn 2013.

IV. Cac chinh sach k~ toan ap dung

1. Nguyen tdc xdc djnh cdc khodn tiin va tuang duang tiin

Cac nghiep vu kinh te' phat sinh bang ngoai t~ duce quy d6i ra d6ng Vi~t Nam theo ty gia giaodich thuc te' tai thoi diim phat sinh nghiep vu. Tai thoi diim cudi nam cac khoan muc ti~n t~ eog6c ngoai t~ duoc quy d6i theo ty gia blnh quan lien ngan hang do Ngan hang Nha mrdc Viet Namcong b6 vao ngay ke't thuc nien d(>ke toan.

Chenh lech ty gia thuc te' phat sinh trong ky va chenh lech ty gia do danh gia lai s6 du cac khoanmuc ti~n te tai thoi diim cuoi nam diroc ke't chuyen vao doanh thu hoac chi phi tai chinh trongnam tai chinh.

Cac khoan d~u tu' ngdn han khong qua 3 thang eo kha nang chuyen d6i d€ dang thanh tien vakhong eo nhieu nli ro trong chuyen d6i thanh tiSn ki tu ngay mua khoan dh nr do tai thoi diimbao cao.

2. Nguye« tdc ddnh. gid hang tUn kho

Hang t6n kho du'Qc tinh theo gia gCSe.Gia goc hang t6n kho bao gdrn chi phi mua, chi phi che' bienva cac chi phi lien quan tnrc tiep khac phat sinh di eo du'Qc hang t6n kho d dia diim va trang thaihien tai,

Gia tri hang t6n kho cudi ky du'Qc xac dinh theo phirong phap blnh quan gia quyen,

Cong ty ap dung phuong phap ke khai thuong xuyen di hach toan hang t6n kho.

Du phong giam gia hang t6n kho diroc I~p vao thoi diim cudi nam va s6 chenh lech gitra gia gCSeciia hang t6n kho IOn hen gia tri thuan eo thi thuc hien diroc cua cluing.

3. Nguyen tdc ghi nh4n va khtiu hao tai sdn codjnh

Tai sdn c6 dinh hitu hlnh, tai san cO' dinh vo hlnh diroc ghi nhan theo gia gO'c. Trong qua trlnh sii'dung, tai san cO' dinh hii'u hinh, tai san cO' dinh vo hlnh duoc ghi nhdn theo nguyen gia , hao monluy ke'va gia tri con lai,

Kha'u hao diroc trich theo phirong phap dirong thing. Thai gian khau hao diroc uoc tinh nhu sau:

- Nha cii'a, v~t kien tnic 05 - 25 nam- May mac, thiet bi 05 nam- Phirong tien van tai, truyen dh 06-07 nam- Thie't bi , dung cu quan 1y 03-06 narn- Cac tai san khac 04 nam- Gia tri quyen sii' dung da't duoc khau hao theo thoi gian thue de'n thang 06/2049

4. Nguyen tdc ghi nhdn cdc khodn d5u tu tai chinli

Cdc khodn ddu tu chung khoan tai that diim bdo cdo, ne'u:

-Co thoi han thu h6i hoac dao han khong qua 3 thang kg tu ngay mua khoiin d~u nr do diroc coi latucng dirong ti~n

'1

Cong ty Cll Phfin Bao Bl Nhua Tan Tie'nLoll 4-5-10-11 Cum 4 Duong 13 KCN Tan Binh - Q.Tan PhU-TP HCM

Bao cao tili chinhngay 3110312014

- Co thoi han thu h6i v6n duoi 1 nam hoac trong 1 chu ky kinh doanh duoc phan loai la tai sanngdn han,

- Co thoi han thu h6i v6n tren 1 nam hoac hon 1 chu ky kinh doanh diroc phan loai Hi tai san daihan.

Du phong giarn gia deiu tu' diroc l~p vao thOi di€m cudi narn la so' chenh lech giu gia gdc cua cackhodn deiu tu' du'Qc hach toan tren s6 ke' toan ldn hon gia tri thi tnrong ciia cluing tai thoi di€m l~pdu phong.

5.Nguyen tdc ghi nMn va phiin bo? chi phi trd truac

Cac loai chi phi tnl tnrdc neu chl lien quan de'n nam tai chinh hien tai thl duoc ghi nhan vao chiphi san xust kinh doanh trong nam tai chinh. Cac chi phi tnl tnrdc lien quan de'n nhieu nien dQdiroc hach toan vao chi phi tra tnrdc dai han Mphan b6 dein vao ke't qua hoat dQng kinh doanh.

6. Nguyen tile ghi nhdn chi phi phdi trd

Cac khoan chi phi thirc te' chira phat sinh nhung du'Qc trich tnrdc vao chi phi san xuat, kinh doanhtrong ky M dam bao khi chi phi phat sinh thuc te' khong gay dot bien cho chi phi san xuft kinhdoanh tren eo sa dam bao nguyen tiic phu hQP giua doanh thu va chi phi. Khi cac chi phi do phatsinh, neu eo chenh lech voi s6da trich, ke' toan tien hanh ghi b6 sung hoac ghi giam chi phi nrongling voi phh chenh lech,

7. Nguyen tdc ghi nluin v6n chil sll hiiu

V6n deiu tu' cua chu sa hiru du'Qc ghi nhan theo s6v6n thuc gop cua chii sa hii'u.

V6n khac ciia chii sa hii'u du'QCghi nhan thee gia tri con lai gitra gia tri hop 19 ciia cac tai san madoanh nghiep dircc cac t6 chirc, ea nhan khac tang, bieu sau khi tnr (-) cac khoan thue' phdi nop(ne'u eo) lien quan de'n cac tai san diroc tang, bieu nay va khong b6 sung v6n kinh doanh tU ke'tqua hoat dQng kinh doanh.

LQi nhuan sau thue' chira phan phdi la s6lQi nhuan tU cac hoat dong cua doanh nghiep sau kbi tnr(-) cac khoan di~u chlnh do ap dung h6i to' thay d6i chinh sach ke' toan va di~u chinh Mi to' sai sottrong ye'u ciia cac nam tnroc.

8. Nguyen tdc va phuang pluip ghi nhdn doanh thu

Doanh thu bdn hang

Doanh thu ban hang drroc ghi nhan kbi dong thoi thoa man cac di€u kien sau:

- Phan ldn nii ro va IQi ich gAn li~n vdi quyen sa htru sari pham hoac hang hoa da duoc chuyengiao cho nguoi mua;

- C6ng ty kh6ng con nam giu quyen quan 19 hang hoa nhu nguoi sa htru hang hoa hoac quyenki€m soat hang hoa;

- Doanh thu du'Qc xac dinh nrong d6i chac chan;- Cong ty da thu dude hoac se thu dtroc loi ich kinh te'tU giao dich ban hang;- Xac dinh duoc chi phi lien quan de'n giao dich ban hang.

Doanb thu cung cap diclt V{l

Diroc ghi nhan khi ke't qua cua giao dich do diroc xac dinh mQt each dang tin c~y. Tnrong hop vieccung ca'p dich lien quan de'n nhieu ky thi doanh thu duoc ghi nhan trong ky thee ke't qua phh congviec da: hoan thanh vao ngay l~p Bang Can d6i ke' toan ciia ky do. Ke't qud cua giao dich cung dpdich V\1 duoc xac dinh kbi thoa man cac dieu kien sau:

Cong ty C6 Phdn Bao BI Nhua Tan Tie'nLoll 4-5-10-11 Cum 4 DUOng 13 KCN Tan Binh - o.rs» PhU-TP HeM

Bao cao tal chinhngay 3110312014

- Doanh thu dUQc xac dinh nrong d6i chac chan;

- Co kha niing thu diroc loi ich kinh te'tu giao dich cung dfp dich vu do;

- Xac dinh dUQc phdn cong viec dii hoan thanh vao ngay l~p Ring can d6i ke' toan;

- Xac dinh dtroc chi phi phat sinh cho giao dich va chi phi M hoan thanh giao dich cung cap dichvu do.

Phh cong viec cung dfp dich vu dii hoan thanh duoc xac dinh theo phirong phap danh gia congviec hoan thanh.

Doanh thu hoat dljng tid chinh

Doanh thu phat sinh tu ti€n liii va cac khoan doanh thu heat dQng tai chinh khac dUQc ghi nhan khithoa man d6ng thoi hai di€u kien sau:

Co khd niing thu dUQc loi ich kinh te' tu giao dich doDoanh thu diroc xac dinh nrong d6i chac chan.

C6 nrc, loi nhuan dircc chia duoc ghi nhan khi cong ty duce quyen nhan c6 tire hoac diroc quyennhan IQi nhuan tu viec gop von.

9. Nguyen tifc va phuang phdp ghi nluin chi phi tai chink

Cac khoan chi phi duoc ghi nhan vac chi phi tai chfnh gdm:

- Chi phi hoac cac khoan 16 lien quan de'n cac hoat dQng d~u tu tai chinh;- Chi phi cho vay hoac di vay von;- Cac khoan 16 do thay d6i ty gia h6i doai cua cac nghiep vu phat sinh lien quan de'n ngoai t~;- DJ! phong giarn gia dh tu chirng khoan.

Cac khoan tren dtroc ghi nhan theo t6ng so' phat sinh trong ky, kh6ng bu tru vdi doanh thu hoatdQng tai chinh.

10.Nguyen tifc va phuong phdp ghi nhdn chi phi thl/£' thu nhap doanh nghiip hi?n hanh

Chi phi thue' thu nhap doanh nghiep hien hanh duce xac dinh tren eo sa thu nhap chiu thue' va thue'sufft thue' thu nhap doanh nghiep trong niim hien hanh.11. Btio coo bl) ph~nBao cao theo bQ phan bao g6m bQ phan theo lanh V\lC kinh doanh hoac bQ phan theo khu vuedja ly .BQ phan theo lanh V\lC kinh doanh : Ut mot bQ phan eo the phan biet diroc cua mQt doanhnghiep tham gia vao qua trinh san xu~t hoac cung cfrp san pham , dich vu rieng le , mot nhomsan pham hoac dich vu lien quan ma bQ phan nay chiu rui ro va loi Ich kinh t~ khac voi cac bQphan kinh doanh khac

CCNG TV eo PHAN BAO Bi NHI)'A TAN TI~N

La 114-5-10-11 Cum 4 8U'ong 13 KCN Tan Binh Ouan Tan Phu TP HCM

BAo CAD TAl CHiNH

nqay 31/03/2014

v . THONG TIN BO SUNG CHO cAc KHOAN MI,IC TRiNH BAy TRONG BANG CAN £lOI KE TOAN

1. TII~N v); cAc KHOAN Tl1O'NG £ll1O'NG TlEN

-Tien mat

-Ti~n gLri ngan hang

CONG:

2. cAc KHOAN eAu Tl1 TAl CHINH NGAN H~N

-ChLmg kh6an dau tu ngan han (*)

-DI,J' ph6ng giam gia dtU' ngan han

CONG:

3. csc KHOAN PHAI THU KHAcH HANG

4. TRA TR110C CHO NG1101 BAN

5. cAc KHOAN PHAI THU NGAN H~N KHAc

CONG:

6. HANG TON KHO

-Nguyem li$u, vat lieu ton kho

-Cong cu, dunq cu trong kho

-Chi phi san xuat , kinh doanh do dang

-Thanh pharn ton kho

-Hanq h6a ton kho

CQNG GIA GOC HANG TON KHO

-DI,J' ph6ng giam gia hang ton kho

-Gia tr] thuan eo thll thuc hi$n dU'gc cua hang ton kho

7. THUe vA cAc KHOAN PHAI THU NHA N110C

- Thue nhap khau

- Thue thu nhap ea nhan

-Cac kh6an khac phai thu nha nuoc

CONG:

80'n vi tinh : VND

SO CUOIKY sODAu NAM

272,983,464 419,035,330

6,730,982,507 6,443,539,411

7,003,965,971 6,862,574,741

SOCUOIKY sODAu NAM

1,831,135,000 1,612,457,570

(56,135,000)

1,775,000,000 1,612,457,570

SOCUOIKY sODAu NAM

203,931,308,828 259,782,471,863

SOCUOIKY sODAu NAM

68,347,333,243 62,755,644,685

SO CUOIKY sODAu NAM

6,100,604,842 646,805,639

6,100,604,842 646,805,639

SO CUOIKY sODAu NAM

160,218,037,165 134,321,784,629

38,119,338 31,884,924

13,528,933,216 10,011,692,702

23,796,021,621 20,504,790,830

5,284,661

197,586,396,001 164,870,153,085

197,586,396,001 164,870,153,085

SOCUOIKY

74,713,971

976,980,524

sODAu NAM

177,256,472

3,193,145,931

1,051,694,495 3,370,402,403

CONG TY CO PHAN BAD Bi NHIfA TAN TII::N sAo cAD TAl cHiNH

La 114-5-10-11 Cum 4 f)U'<'Yng13 KCN Tan Binh Ouan Tan Phu TP HCM 31/03/2014

8. TANG GIAM TAl SAN eo £)!NH HCrU HiNH

Chi tieu Nha clfa V?t ki~nMay m6c thi~t b] PhU'O'ngti~n v?n Thi~t b] quan Iy T5CE>khac T6ng cQngtrue tal

I. NGUYEN GIA T5CE>HCrU HiNH

1.56 dU' d~u ky 128,674,713,041 462,227,262,620 60,206,246,793 4,850,455,332 2,830,059,429 658,788,737,215

2. 56 tang trong ky 7,791,773,941 5,700,780,000 1,053,988,332 14,546,542,273

- Mua sarn moi 5,700,780,000 1,053,988,332 6,754,768,332

- Xay dl,mg moi 7,791,773,941 7,791,773,941

- Tang khac

3. Giam trong ky 0 0 0 0 0 0

- NhU'O'ngban

- Giarn khac

4. 56 dU' cu6i ky 136,466,486,982 467,928,042,620 60,206,246,793 5,904,443,664 2,830,059,429 673,335,279,488

11. GIA TR! HAO MON LOy KE

1.56 du d~u ky 55,537,563,037 344,658,191,157 46,537,422,204 3,633,281,609 2,513,575,741 452,880,033,748

2 . Khau hao trong ky 2,757,947,133 10,467,087,038 1,127,218,501 180,546,263 29,413,248 14,562,212,183

3 . Giam trong ky

4 . 56 dU' cu6i ky 58,295,510,170 355,125,278,195 47,664,640,705 3,813,827,872 2,542,988,989 467,442,245,931

III . GlA TR! CON L~I COA T5C£) HCrUHiNH

1 . Tal ngay d~u narn 73,137,150,004 117,569,071,463 13,668,824,589 1,217,173,723 316,483,688 205,908,703,467

2 . T(li ngay cu6i ky 78,170,976,812 112,802,764,425 12,541,606,088 2,090,615,792 287,070,440 205,893,033,557

9. TANG GIAM TAl SAN eo D!NH VC HINH

--Kh6an muc Q.SD dat Phan m~m vt T6ng cQng

1. S6 dU' dau ky 34,165,186,981 1,426,526,810 35,591,713,791

2. S6 tang trong ky

• Mua sarn moi

3 . Giam trong ky

4 . S6 dU' cu6i ky 34,165,185,981 1,426,526,810 35,591,713,791

" . Gl.A TR! HAO MON LOy K~

1.56 dU' dau ky 9,367,429,796 921,473,791 10,288,903,587

2 . Khau hac trong ky 149,844,237 82,567,812 232,412,049

3 . Giam trong ky

4. S6 dU' cu6i ky 9,517,274,033 1,004,041,603 10,521,315,636

III . GIA TR! CON L~I CUA TSC£) VC HINH

1 . T{li ngay dau nam 24,797,757,185 505,053,019 25,302,810,204

2. Tal ngay cuol ky 24,647,912,948 422,485,207 25,070,398,155

CONG TV eo PHAN BAO Bi NHI)'A TAN TIEN

Lo 114-5-10-11 Cum 4 £)U'cyng 13 KCN Tan Blnh Qu~n Tan Phu TP HeM

BAo CAD TAl CHiNH

ngay 31/03/2014

10- CHI PHi xAY Dl,I'NG CO' BAN DO' DANG

+ Cnvonq trinh nha xU'6>ng tal KCN Tan Binh-TP HCM

11. Diiu tlP dai han khac

* Dau tU' cb phieu

* Dau tu nh11O'ng quyen nhan mat bang lam nha van ph6ng

12- Chi phi trii trt:l8c dal han

Chi phi pfin baChi phi nQi th§t van phong

13. VAyvA NQ'NGAN H~N

- Vay ngan han (*)

- NO' dai han d~n han tra

Trong do:

* Vay ngiin hang TM CP Ngqai Thlfang VN

14. PHAI TRA NGl1O'I BAN

- Phai tra nglfCri ban trong mroc

- Phai tra nglfCri ban ngoai nlfae

- Phai tra ngU'Cri nhan thau XDCB

15. THU£ vA csc KHOAN PHAI NOP NHA Nl1O'C

- Thue GTGT

- Thu~ TNDN

- Thue thu nhap ea nhan

- Thue bao v~ rnoi tnrong

16- Chi phi pha] tra

- Dien mroc di$n thoai

- cuoc van ehuyE§n hang

- Chi phi khac

CONG:

CONG:

CONG:

CONG:

CONG:

SO CUOIKY

2,264,524,546

2,264,524,546

SO CUOIKY

54,611,736,000

262,500,000,000

317,111,736,000

SO CUOIKY

319,354,864

4,130,429,416

4,449,784,280

SOCUOIKY

142,059,509,487

39,375,000,000

181,434,509,487

142,059,509,487

SO CUOIKY

100,527,385,221

1,958,012,201

1,853,937,965

104,339,335,387

SOCUOIKY

307,684,457

582,039,240

2,130,000

15,520,000

907,373,697

SO CUOIKY

150,000,000

150,000,000

Ban vi tinh : VNB

sODAu NAM

6,419,934,851

6,419,934,851

sODAu NAM

54,611,736,000

262,500,000,000

317,111,736,000

sODAu NAM

1,234,721,464

3,391,628,788

4,626,350,252

sODAu NAM

128,146,603,645

128,146,603,645

sODAu NAM

94,396,507,056

1,619,735,328

4,853,902,808

100,870,145,192

sODAu NAM

2,557,695,663

5,236,412,496

5,180,200

103,900,000

7,903,188,359

sODAu NAM

50,413,754

957,978,190

1,202,222,167

2,210,614,111

17 . cAc KH6AN PHAI TRA PHAI NQP KHAc

- Bao hi~m y te

- Bao hi.§m xii hoi

- Kinh phi cong doan

- Bao hi~m that nghii;lp

-ce tuc phai tra

- Cac kh6an phai tra thue TNGN

- Cac kh6an phai tra phai nop khac

CQNG:

18. VAY vA NO' oAI H~N

- Vay dai han ngan hang

CQNG:

SOCUOIKY so eAu NAM

162,030,500 257,028,680

-243,040,125 565,838,144

6,873,611,161 6,433,854,375

24,260,508 86,837,719

174,240,350 175,647,350

4,007,666,428 4,103,015,479

1,977,306,982 2,047,881,336

12,976,075,804 13,670,103,083

SO CUOIKY so asu NAM

183,750,000,000 223,125,000,0001

183,750,000,0001 223,125,000,0001

CONG TY eo PHAN BAO el NHI,I'A TAN TI~N BAo cAo TAl CHiNH

L6 114-5-10-11 Cum 4 £)U'cYng13 KCN Tan Binh Ouan Tan Phu TP HCM ngay 31/03/2014

19. VCN CHU sa HCrU

19.1 BANG DOl CH/~U B1~N D()NG CUA VON CHU sa no»

V6n d~u tU' cua Th~ng dU' v6n cA Qui d~u tU' phat Qui dl,l' phOng tiliLQ'i nhu~n sau

ce phillu qui thull cmea phanchu sQohlPU ph~n tri~n chinh

ph6i

-50 DU' eAu NAM TRUCYC 149,999,980,000 154,777,960,000 0 176,414,333,451 15,614,809,332 31,907,852,335

-LO'i nhuan tang trong narn tnroc 37,313,858,476

-Phan phci 100inhuan nam 2012 4,817,069,301 (23,907,852,335)

+Qui o~u tu phat trien 4,817,069,301 (4,817,069,301)

+Qui khen thU'ong phuc 100i (4,090,785,034)

+ Chia co tuc nam 2012-0Q't 2 (14,999,998,000)

-Tarn Phan phci loi nhuan narn 2013 (2,292,355,174)

+Qui khen thU'ong phuc 100i (2,292,355,174)

-rno lac HDQT va BKS (168,000,000)

-50 DU CUCI NAM TRUaC 149,999,980,000 154,777,960,000 0 181,231,402,752 15,614,809,332 42,853,503,302

- l.o'i nhuan tang trong narn nay 2,110,586,232

- Mua Co phleu qui 4,393,500,000

- Chi khac (Thu lac HDQT+BKS) (42,000,000)

-50 DU' CUOI KY 149,999,980,000 154,777,960,000 4,393,500,000 181,231,402,752 15,614,809,332 44,922,089,534

19.2 CHI TI~T V6N eAu TU' CUA CHU sa HCru

% s6cuOl KY sceAu NAM

- von g6p(Co 06ng) 100.00 149,999,980,000 149,999,980,000

149,999,980,000 149,999,980,000CQNG

CONG TY eo PHAN BAD Bi NHI)'A TAN TII~N

L6114-5-10-11 Cum 4 f)U'ang 13 KCN Tan Binh Qu~n Tan Phu TP HCM

BAo CAD TAl CHiNH

31/03/2014

19.3 cAc GlAD D!CH VE VON VD'I CHO 50' HCI'U vA PHAN PHOI CO TI1C, LQ'I NHU~N

NAM NAY

-V6n d~u tU' cua chu sa hli'u

+V6n g6p d~u narn

+V6n g6p cu6i narn

ce tLYC, lQ'i nhuan da chia

19.4. CO PHIEU

NAM TRU'D'C

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

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

14,999,998,000 29,999,996,000

SOCUOI KY SO£>Au NAM

15,000,000 15,000,000

14,999,998 14,999,998

14,999,998 14,999,998

-se 1U'Q'ngco phieu duoc phep phat hanh

-So 1U'Q'ngco phieu da dU'Q'cphat hanh va g6p van day du

-ce phieu thU'cYng

+Co phieu uu dai

-se 1U'Q'ngco phieu duoc mua lai

-56 1U'Q'ngco phieu dang luu hanh

+Co phieu thU'ang

-ce phieu uu dai

*M~nh gia co phieu : 10.000 d6ng

14,999,998

14,999,998

NAM NAY

20. TONG DDANH THU BAN HANG vA CUNG cAp D!CH VI)

Trong d6

+Doanh thu ban hang h6a

+Doanh thu ban thanh pham

21. csc KH6AN GIAM TRlr DOANH THU

312,193,542,135

3,673,793,800

308,519,748,335

+Hanq ban bi tra lai

+Giarn gia hang ban

803,672,059

o

22. Doanh thu thuan ban hang va cung cap dlch vI,!

Trong d6: +Doanh thu thuan thanh pham

+Doanh thu thuan hanq h6a

23. Gia v6n hang ban

+Gia van cua thanh pham da cung c<ilp

+Gia van cua hang hoa da cung cap

311,389,870,076

307,716,076,276

3,673,793,800

287,923,235,762

284,596,126,360

3,327,109,402

NAM NAY

24. Doanh thu heat d(>ng tai chinh

-Lai ti~n gLYi,ti~n cho vay

-Lal chenh lech ty gia

-Lai kinh doanh chLYng kh6an

-ce tire, lQ'inhuan dU'Q'cchia

41,856,998

822,892

306,037,430

o348,717,320CONG

14,999,998

14,999,998

NAM TRU'aC

352,731,747,107

352,731,747,107

2,092,618,256

23,680,000

350,615,448,851

350,615,448,851

328,225,253,864

328,225,253,864

NAM TRU'aC

783,710,668

7,627,689

791,338,357

25. Chi phi tai chinh

-Lai tie!n vay

-La chenh h~ch ty gia da thuc hien

-La chenh I~ch ty gia chira thvc hien

-Chi phi tai chinh khac

-La do kinh doanh chLmg kh6an

-Hoan nhap dl,l' phonq dau tU' chLmg kh6an

-Du phonq giam gia cac khoan dau tu chLmg kh6an

CONG

8,911,588,840 0

7,146,690 9,461,592

0 0

24,204,597 1,159,735

0 195,245,000

-198,128,000

56,135,000 0

8,999,075,127 7,738,327

N.AM NAY N.AM TRU'O'C

2,705,879,784 12,007,831,971-T6ng Iqi nhu~n k~ t6an truoc thu~

-Chi phi thu~ TNDN tinh trim thu nh~p chju thue hi~n hanh

-Di€!u chinh chi phi thue TNDN cua cac narn truce vao chi phi thueTNDN hi~n hanh narn nay

-T6ng chi phi thue TNDN hi$n hanh

Lqi nhuan k~ t6an sau thu~ TNDN

26. Chi phi san xuat kinh doanh theo y~u t6

CHfTIEU

1. Chi phi nguyen li~u, vat li~u

2. Chi phi nhan cong

3. Chi phi khau hao TSCf)

4. Chi phi dich VI,! mua nqoal

5. Chi phi bang ti€!n khac

595,293,552 3,001,957,993

2,110,586,232 9,005,873,978

N.AM NAY N.AM TRU'O'C

242,574,812,869 285,145,502,759

28,053,928,046 28,511,552,783

14,794,624,232 10,705,396,966

13,555,642,967 12,462,131,363

4,542,349,910 3,096,373,153

CONG 303,521,358,024 339,920,957,024

CONG TY eo PHAN BAO BI NHlfA TAN TIENLa IT,DUOng 13, KCN Tan Binh, Q. Tan PM, TP.HCM

BAo cAn TAl CHINH31/03/2014

VII. NHiJ'NG THONG TIN KII.AC

1. Thong tin v~ cac ben lien quanThu nhap thanh vien HDQT va Ban Giam d6c trong nam nhir sau :

Nam nayvnd

Nam trlfO'cvnd

1.045.009.163Lirong va cac phu c~p khac 814.929.440

2. Bao cao bg ph~n

Bao cao h{)ph~n theo linh v'!c kinh doanh

Hoat d(>ngkinh doanh chu yeu cua Cong ty la san xdt san pham bao bi, do do khong trinh bay bao cao b(>phan.Bao cao b{)ph~n theo khu v'!c dia lyCong ty chi hoat d(>ngtrong khu vue dia Iy Vi~t Nam.

3. Gia tr] hop Iy cua tiii san vii n(}'phai tra tili chinh

Gia tr] hop ly Gia tr] ghi sA31103/2014 1/112014 31103/2014 1/112014

VND VND VND VND

Tai san tiii chinhTi€n va cac khoan nrong 7,003,965,971 6,862,574,741 7,003,965,971 6,862,574,741duong ti€nPhai thu khach hang va 207,300,541,020 257,697,904,852 207,300,541,020 257,697,904,852phai thu khacTai san tai chinh s~n sang 1,775,000,000 1,612,457,570 1,775,000,000 1,612,457,570dS banC(}ng 216,079,506,991 266,172,937,163 216,079,506,991 266,172,937,163

Cong n(}'tai chinhCac khoan vayPhai tra ngiroi ban va phai 117,315,411,191 114,540,248,275 117,315,411,191 114,540,248,275tra khacChi phi phai tra 150,000,000 2,210,614,111 150,000,000 2,210,614,111

C(}ng 117,465,411,191 116,750,862,386 117,465,411,191 116,750,862,386

Gia tri h9P ly cua cac tai san tai chinh va no phai tra tai chinh diroc phan anh theo gia tri ma cong Cl) tai chinh eoth€ diroc chuyen d6i trong met giao dich hien tai giira cac ben eo d~y du hieu biet va mong muon giao dich,

Phirong phap va gia dinh sau day duce su dung d6 iroc tinh gia tri hop Iy :

TiSn mat, tiSn gtri ngan hang, cac khoan phai thu khach hang, phai tra nguoi ban va no phai tra ngin han khacphftn Ion x~p xi voi gia tri ghi s6 do IcYhan ngan han cua nhtrng cong cu nay.

Gia tri hop Iy cua cac clnrng khoan niem ySt duce xac dinh tren eo sa gia giao dich tren thi twang chirng khoan.D6i voi cac clurng khoan chua niem ySt thi gia tri hop Iy duce xac dinh tren eo sa gia giao dich binh quan tren thitwang giao dich cua cac cong ty dai chung chira niem ySt (UpCoM) d6i voi cac cong ty da dang kY giao dich trenthi tnrong giao dich cua cac cong ty dai chung chira niem y~t, hoac gia trung binh tren eo sa gia giao dich ducecung c~p t6i thi6u boi ba cong ty chimg khoan tai thoi di6m 31112/2013 d6i voi cac cong ty chira dang kY giaodich tren thi twang giao djch cua cac cong ty dai chung, Cac chirng khoan khong eo gia tham khao ill cac nguonduoc danh gia gia tri hop Iy theo cac mo hinh dinh gia khac.

Gia tri hop ly cua cac khoan vay eo Iai su~t c6 dinh hoac tha n6i khong xac dinh diroc do khong eo du thong tind6 ap dung cac mo hinh dinh gia phu hop.

4. Tai san dam baoCong ty eo tai san dam bao thS chap cho don vi khac la ngan hang Ban Vi~t va khong nim giu tai san dam baocua don vi khac vao ngay 31103/2014

5. Rui ro tin dungRui ro tin dung la rui ro ma d6i tac se khong thirc hien cac nghia vu cua minh then quy dinh cua mot cong cu taichinh hoac hop d6ng khach hang, d~n d~n t8n th~t ve tai chinh. Cong ty eo rui ro tin dung ill cac hoat dQng kinhdoanh cua minh (chu y~u d6i voi cac khoan phai thu khach hang) va tir boat dQng tai chfnh cua minh bao g6m eatiSn giri ngan hang va cac cong cu tai chinh khac.

Phai thu khach hangViec quan ly rui ro tin dung khach hang cua Cong ty dua tren cac chinh sach, thu tuc va quy trinh kiem soat cuaCong ty eo lien quan den viec quan Iy nii ro tin dung khach hang.

Cac khoan phai thu khach hang chira tra thuong xuyen duoc then doi. Cac phan tich v€ kha nang I~p du phongdiroc thuc hien tai ngay I~p bao can tren eo s&nrng khach hang d6i voi cac khach hang Ion. Tren eo sa nay, Congty khong eo rui ro t~p trung vS tin dung,

Ti~n gm. ngan hangPhftn Ion tien gtri ngan hang cua Cong ty diroc giri tai cac ngan hang Ion eo uy tin a Vi~t Nam. Cong ty nhan th~ymire dQt~p trung rui ro tin dung d6i voi tiSn gtri ngdn hang la th~p.

6. Riii ro thanh khoanRui ro thanh khoan la rui ro Cong ty g~p kho khan trong viec dap irng cac nghia vu tai chinh do tinh trang thiSuv6n. Rui ro thanh khoan cua Cong ty phat sinh chu y~u do khong nrong xirng 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 tY l~ ti~n m~t va cac khoan nrong duong ti~n a mire ma BanTfmg Giam d&c cho la du d8 h& tro tai chinh cho cac hoat dong kinh doanh cua Cong ty va d8 giam thi€u anhlurong cua nhirng thay d6i cac lu6ng tien.Thong tin thoi han dao han cua no phai tra tai chinh cua Cong ty dua tren cac gia tri thanh toan chua chi~t khautheo hQ'Pd6ng nlur sau:

TirOl namtnyxu6ng

TirOl namd~n 05 nam

G)ng

S6 cu6i kyCac khoan vayPhai tra nguoi banChi phi phai traPhai tra khacsA dAu namCac khoan vayPhai tra ngiroi banChi phi phai traPhai tra khac

285,923,844,874181,434,509,487104,339,335,387

150,000,000

285,923,844,874181,434,509,487104,339,335,387

150,000,000

244,897,466,031128,146,603,645100,870,145,192

2,210,614,11113,670,103,083

244,897,466,031128,146,603,645100,870,145,192

2,210,614,11113,670,103,083

Cong ty cho r~ng mire d9 t~p trung rui ro d6i voi viec tra no la thap. Cong ty eo kha nang thanh toan cac khoanno dSn han tir dong ti8n tir hoat d9ng kinh doanh va ti~n thu tir cac tai san tai chinh dao han.

7. Riii ro th] trirongRui ro thi tnrong la nii ro ma gia tri hQ'Ply hoac cac luong tien trong nrong lai cua cong cu tai chinh se bien d9ngtheo nhtrng thay d6i cua gia thi tnrong. Rui ro thi tnrong bao g6m 3 loai : Rui ro ngoai t~, rui ro liii su~t va rui rov~ gia khac,Riii ro ngoai t~Rui ro ngoai t~ la rui ro ma gia tri hop ly hoac cac luong ti~n trong tuong lai cua cong cu tai chinh se bien dongtheo nhirng thay dbi cua tY gia h6i doai.

Cong ty khong eo rui ro ngoai t~ do viec mua va ban hang hoa, dich vu duoc thirc hien bang don vi ti8n t~ laD6ng Vi~t Nam.

Riii ro Uii su~tRui ro liii su~t la rui ro ma gia tri hop ly hoac cac luong ti8n trong nrong lai cua mot cong cu tai chinh se bi~nd9ng do thay dbi lai su~t thi tnrong, Rui ro v~ thay dbi Uii su~t thi tnrong cua Cong ty chu y~u lien quan d~n cackhoan ti~n giri ngan han, cac khoan vay.Cong ty quan ly rui ro liii su~t bang each theo d5i chat che tinh hinh thi tnrong eo lien quan d~ xac dinh chinhsach liii su~t hQ'Ply eo IO'icho cac muc dich quan ly gioi han rui ro cua Cong ty.Cong ty khong thirc hien phan tich dO nhay d6i voi lai su~t vi rui ro do thay d6i Uti su~t tai ngay l~p bao cao lakhong dang k~.

Rui ro v~ gia khacRui ro vS gia khac la rui ro ma gia tri hop ly hoac cac luong tien trong nrong lai cua rnot cong C1,l tai chinh se biSnd9ng theo nhirng thay d6i cua gia thi tnrong ngoai thay d6i cua liii sufrt vi tY gia h6i doai,

8. sa Ii~u so sanh

se lieu so sanh la s6 lieu tren Bao cao tai chinh cho ngay 31/0312013 .

9 Giai trinh

Loi nhuan tnroc thue qui 112014 giam 77,5% so voi qui 1/2013 la do doanh thu giam 11,19% so cung ky va chiphi lai vay tang

Doan Thu Nh~n Doan Thu Nhl;ln

NgrrOi I~p bi~u K~ toan trmmg

Thanh ph6 H6 Chi Minh, ngay 15 thang 04 nam 2014 '~

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