BAo cAo rAlcHiNH ouY v NAM20'15

cHo NAM TAt cHiNH KET TH0cNGAY 31 THANG i2 NA[4 2oi5

cOttc rY co puAtt uoa cnAro0c cnruc LAo cAl

Ill.1It\

c6NG w cd pHnN H6A cHfir ot/c crANG - LAo cAr

MUC LUC

I . Mgc lgc

2 . 86o c{o cia Ban Girim tl6c

3 . Beng can d6i k6 to6n t?i ngiy 31 thrng 12 nnm 2015

4 , B60 c6o k6t qui hoat tlQng kinh doanh quf IV ndm 2015

5 . 860 c6o tuu chuy6n tidn tQ quf IV nim 2015

6 . Ben thuyGt minh Bdo cio tii chinh qui IV ntrm 2015

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Trang

1

9-10

11 -36

cdNG Ty cd pHAN H6A cHAr ofc crANG LAo cAr

BAo cAo cuA BAN GrAM D6c

Ban Giem d6c Cdng ty irinh bay beo c6o cLia mlnh cing vdi Bio cro mi cho nam tdi chinh eui 4 k6r thuc ng:iyll thing 12 nen]:015.

Khriqurr r€ C6nq ry

Cdng $ C6 phdn Hoa chit Duc ciang - Lio Cai ta cdng t) cd phen hoar d6ng theo ci.i) chLing nhan dang kikinh doanh vd deng ki thuC s6 5:j002998l0ngayl3ihAngltnan20t2do Sd k6 hoach ;d Diu tu tinh Lao Cai

Irong qui r rh hoal d6ng C6ng ry da duoc So K6 hoach vi Ddu tu 0a hn cip b6 sung cac cii] chuns nhendans ki kinh doanh sau:

. Gi6r' chiLng nhin dal]g ki kinn doanh diCu chjnh tdn thn nhdt ngdy 13 thdng 5 nam 201I !a viec rang lon dreulC b6 sung ngirh ngha kmh doanh vd thay d6i nguoi dai dien rheo phep luar.

'Ci \.1 ..g rf6 | d .np kr kinl ood|dielLt rrf t; | (l,r I rgi) tJ rta,d il rdrr Ull \d \ .. r.,qldf d-Lte

. Giiy chung nhAn ding ki knfi doanh diau chinn dn dri 3 ngdy j0 rh6ng 12 ltm Z0l4 vi vj€c rdng !on di;u te.

. Cii),- chung nhen dAng ki kinh doaM diatr chinh lAn rhf 4 ngAy 24 rhAng 6 nim 20t 5 va vi€c tha) doi nguoi dridieD theo phap luit.Tru so hoat d6ng

Dia chi I Cun] C6ng nghiep Ting Lodng hulen Bao Th6ng_ rjfi Lao Cai,DiCn tho+j : 0202 247 8t I

Ernail: 0201 867 2i4: phopho4@vnn vn

Mas6rhLra r 5300299930

Hoat d6rg kinh doaDh c'ra C6ng ty theo ci6y chLing mhan dang ki doanh nghjCp ld:- Sirn ruat, bu6r b6n nguyen vir tieu va c,c mft hdng h6a chdr;

Sin xu6l bu6n bin cAc llrEt haing cao su, son. chit deo. phan bon, s6t, th€p. kim loai mau;San rual, budn bar mi], m6c thiat bi di€n, cac hrh kiCn cLta ch!ing, ver tiau dicn. dung cu co khuSan xuit, bud,r ban cac mirt hdng nhidn tjeu khoing. adu noing va cac san phdm crr,-ung cdt ri chtng cac ch6t

clna bi tum. cdc loai srp khoang chdt;Cho thrC nhd xuorg, kho bai;

- Hoa! ddng dich vu h6 tro khai thdc md vA quing kh6cjKl di r'b, ilo.r ; hoa "l dr \a kto. j pi;r) bol

- Khaithnc qLrang sit:' l<1. r,dLqrinc.r,loa ktd Irdcktol!.nL'd.

HAiddns quin tri vir Bnn diau hlnh.qudn liH6i d6ng quan td vi Ban ciiur d6c cna C6ng ry trong nam vd cho dCn thdi di6m lip bdo cao niy bao gonr.

IJU \J ten CliLc vu

t1

.-a\

ong Dio Hiru lluyal]

ong Ngu)';D eu6c rrung

6ng Pham Van Hnng

6ng Ninh Nloc Cu

dng Nguy€n vin ruin

llo !a t6n

ChLi rlch

ThAnh vien

lhAnh vien

Thanh vi€n

Th:rnh vi€n

Ngdy bii nniem

22 thang 0l nllrl 2014

?2 theng 03 nanr 2014

22 th6ng 03 nan 2014

22 thang 03 nam 20l422 tlring 03 nim 201,1

Nsa)r b6 nhienl

22 thang 03 nan 2014

22 thing 03 nam 2014

22 fiAng 03 nam 2014

ChLJc !uBa Ta Phuong Thdo

Ba Hoeng fhly HA

dng rran van rhLL$rg

Trudng ban

Thinh vi6n

Thnnh vien

c6NG Ty cd pHnN H6A cHAr Dfc crANG - Lio cAr

Ho vd ler Nsdy mi6n nhi:lnl

12 Lhing,{ Danr 20i5

Ngdy b6 nhi€m

20 drang 4 nam 2011

l2 thdng 4 ndnr 20i5

01 drang I niln 20rll5 rhnng 4 nim 2011

Chfc vu

ong Nguy;n QLr6c Truns

dng HO Manh Ljnh

Ong Nnrh Ngoc Cn

ons Dang li6n DLlc

Cidn, d6c

Ph6 giam d6c

Tr{ch nhi6m cna Ban Ciim d6c

Bar Gidrn d6c cliu rdch nhiem lap Bdo cdo tii chintr phAn inh trung rtruc vi hop li ttl]h hinh tdi chinh. k6r quahoal d6ng kinh doanh va luu chuyen tiCn tC cna C6ng U. Trong viec lap 860 cAo rii chinh niy. Bar Ciam doc

. Clon lra cac chirlh srch k6 roin thich hAp vd 6p dung cec chinh s6ch ndy m6t cach nh,r qudn;

. Thuc hien cjc xdl dodn vA cAc u6c tinh m6r cAch ihalr irong;

Nau rb cic chuin mLLc kC toan 6p dlng cho C6ng i_v cd duoc hran rhLi hay kh6ng va tdt ca nhnng sai lech ftong. )'€u so !6i nhinrg chuan |rruc nay da duQc Fnrh bay vi giAi thich trong Bdo cao iai chinh;

Lip Bio cio tii chinh trCn co sd hod d6ng li€n tuc irti trumg ho-p kl6ng rie gia dinh ring C6ng ry sc ii6p rUc. hoal ddng lien tuc:

I hiA lap vA & c hi-;n he ih6ng kiam soit n6i b6 ln6t cAch hiLu hieu dd dam bao vi€c lap vd trtnt biy Bio crio. i:ri chjrrh kh6ng c6 sai sol lrong y6u do gian lan hoac nhim lin.

B-r Liir do. adrbJo ;rgCon-D -drJar nJ.;c);r,. r re|..rerk, jpBro..or.i ,t t;cj. o.e.oanLhich hop duoc hLll gin day dir da phan dnh tai bir lq tho drdnr nao. ro rnuc Jo c I nh \ri hop li lirh hinh laichnrh ciia C6ng ry vA Bio crio tai chlnh duqc lap iuan fiu cdc clruin nuc k6 toAn vd CtrC d6 t(d todn Du.rnhnghi€p Vier Nam duqc ban heDh theo Th6ng tu s6 200/2014/TT-BTC vC truOng ain Ch6 d6 k"; totu doanhnghiCp tlay thC Qule! dinh s6 15/2006IQD-BTC ngdy 20 rh6ng 3 nam 2006 cua 86 truons 86 TAi chinh vaIh6ng tu s6 24,11209rTT BTCngay3I thring 12ram2009cua86TAichirtr..Ban Ci6m d6c Cdng ty cnng chiu trAch nhiem beo v€ ar toan raj sen cia C6ng ry va do d6 da rhuc hien cic bi:3nphdp thich hqp dd ngin clan vd phai hiCn c6c hdnh vi gian lan vd cdc vi pham ktd!.

Ph€ dur'6i Bno ceo tni chinh

Ban Gidm d;c the duyei Bio cAo tii chinh dini kdm. Bio cao tAi chinh da phar 6ntr trung rhLrc va ho! 1i tinhhinh tii chnrh cua C6ng f' C6 phAn H6ach6rEncciangLaoCaitaithdidiamngdy3lrhingt2nAn2015,cnng

er arJkirlaoJr, \i.d, rorglu,..lLrd, i;r d 04 tV ,drl 2ut..pr.r ,or,,o, .;..,,;, ,.r, ^.,o...va Ch6 d6 Ke toin Doanh nghi€p ViCt Nam duqc ban harh theo Th6ng tu s6 200/2014,,TT_BTC ve huorg danChC dO k€ toan doanh nghiep thay ft6 Quy6t dinh s6 l5/20061eD-BTC ngay Z0 $eng 3 nim 2006 crtra B6 h.uong86 Tdi chinh vd Th6ng ru s6 24,1/209/TT-BTC ngay 3l thdng 12 nam 2009 cia B6 Tai chinh.

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cot6,Td6F!HOA CHAT

Lip n!i\ lo rh3rg0l nin l0t6

BANG CAN D6I KI ToANTai ngny 31 thing 12 nnm 2015

(Dsns diy dii)

T-4.r S?iN

A- TAI s,iN NGAN HAN

I. Tian vi c:ic khorin tuorg dudng tianl. TieJr

2. Cdc khoin uong duong lian

II. DAu tu tii chirh ng;n h:lnL Ching khoin kinh doanh

2. Du phdng gialll gi, chimg khodn kinh doanh3. Diu tLr n6rr gin d6n ngAt ddo han

tV. Hnng t6n kho1. l lang ron kho

2. DLr phdng giartr gii hdDg rdn kho

Y. Tii srin ngin han khricl. Clhi phi tre [u6c ngin baD

2. Thua gin tr' gia ting dLrcic kh6u trir3. Th 6 vd cric khoar kh6c phai ihu Nhd nu6ct t,i. di r'.aornlu; J onie . r I rnt- tt,rl5 Tdi san ne;n han khic

coNG Ty cd PHAN HoA cHAr D0c crANG - Lio cArD. ! .:,,I r on- ,' c| ..'. ptod 3. ..,€- B"o Indr;.li ..o(dBAO cAo TAI cHiNH eui 1vCho nirn tai chinh kdt ihLic ngdy 3l th6ng t2 ndm 2015

Ma Thuy6ts6 minh

100

1!0l

ll2

120

12.1

122

121

v.1

v.iv.1

V,5

v.6

110

141

119

150

r51

152

r53

15.1

v.7

v.l I

s6 cu6i try

Don vi tinlt: VND

669,4s2,081,98{l

&252,72s,3738,2s2.725.373

500,311,980j257

113,969,546,501

21,595.857,667

363.681,268,981

1,065,r07,106

rJ6,589,1s7,118

l]6.589,157,118

21,298,219,210

23.768.323. r26

529,896,1t4

884,922,608,216

1,131,7 67 ,0364,134.161036

738,183,112,739

l2 r,255.253.811

9,513.121.6q'l

III. Cic kho?in phii thu ngiin han 130L Phailhr ngan han cua kh6ch hdDg u1L Tli 1ru6c cho nglrdi bin ngan han 132l. Phailhu n6ib6 ng;n han tjj.1. Phiilhu theo lien dO ka hoach hoD daing x6y dLm! i315. Phiit)ru vi cho vay ngin han 115

6. Phii thu igin han khric tJ67. Du phdng phai ihu ngir han kho ddi 1378. Tai sin thiaLr chd xu li 139

s21,837,161.168

82.542.600.76.1

r 11,199,s4.1,639

i 11,199,543,619

27,805,151,832

27 044.58s.982

760.568.850

8,it) cia t]i,r lttt dro. do..nnEfii Ba" thqA nnh BAa di. litr thttt qui tt.kn,12t)t5

coNG Ty cd pHnN H6A cHAr DtJc GrANG - LAo cArDd .r,,..l( 'nb-p fp.c.3l"o f. -)i B,o llr- g. nhlao(d:BAo cAo r Al cfliNH euV rv

Cho nirn tdi chinh k€t ihnc ngdy I I thring 12 nAnl 201 5

Bing cin d6i k6 toin qui tV (idp rheo)

MA Thuy€tSO ilau ntmTAI SAN

R T-{I S]i\ DAI HAN

I. Ciic khoiin ph:ii thu ddi henL Phai lhu dai han cila khich hdng

2. TrA tru6c cho ngroi b6n ddi hin3. V6n kinh rloanh d don !i Lrtrc thu6c.1. Phii thu n6i b6 dai han

5. Phai th va cho vay ddi han

6. Phai thu daii han khic7. Du phong phdi thu ddi h?n kh6 ddi

Il. Tni s:in c6 dinhl. Tai sin c6 dinh hiru hinh

Ngu.ran gitiGid tfi hao tin Iny k;

2. Tai san c6 dinh lhui ldi cbinhNgryin gid

Gin, ihao tfiu lrty k;L Tii sin c6 dinh vd hinh

l\tgryin giA

(;ii trihdo nd l k;

IlL Bit il6ng sin rleu tuNgoy€n gia

Giitfjhao mdn lny ka

IV. Tli srin dd dang dli han

L. Chi phi sdn \ui1. kinh doanh dd dang ddi han

2. Chi phi xa)- drmg co bin do dang

Y. Diu tu tii chinh dii h+n

L Diu lLr vdo c6ng ty con

I Dau 1u ldo c6ng ty li6n doanh. li€n kilt3. Diu tu g6p v6n vdo dor vi klrric

L DLr phdrg iJau tu ldi chnrh dai h4n

5. Diu nL nin giir d6n ngiy ddo harr

VI. Tii s:in dii han khicL Chi phi trd liuoo dr']i han

2. Tai san lhLr6lhu nhap hoan lai

L Thiet bi. vel Lu. phu tnng thay tho ddi han.1. Tii sAn ddi han kh6c

'r6\c c0Nc rAr sAN

695,577,.125!015 566,267,571,075200

210

2tl2t2213

2t4215

216

2t9

220

221

222

223

224

225

)26221

228

219

230

231

210

241

242

250

251

253

25,1

260

261

262

268

270

v.9

v.10

v.t I

v.2

v.8

501 ,14 t ,122,061155,149,29:,861

693,337,679,618(237,t88 386,787)

51.597,829,20;

56,997,653,187(5,399 623,98l./

25,955,849,270

25.955.849.270

1;r{j356,s20,000

141,356,520,000

119,313,872,555

396,421,875,511

577,t26,562.?1t)

081,541,687 22O

52,888,997,041

56,997,655. tE7

4,lt8 656,116.)

63,261,682,953

63,264,682,953

51,169,930,000

51.169.930.0U0

17,517,933,678

I7.5I7,933,6782,519j085,567

2.519,085,567

titit) lh r;J.phdt.lt r il...trj \ct Edn thrtit mitfi Bdo cAa d.hihh qui tt fi )Ali

r,365,029,50?,003 1,151,r90,179,321

cONG w cd pHaN HoA cHAr DOc GrANG - LAo cArDi" l, r nronJn-h'.1,r 9 oonr. hu\in qdo ft,d s. r,t tdu, diBAO cAo fAr cHiNH eui rvCho nim taichinh kei thirc ngiy j I ihdng I2 nan:015Bang cin d6i ke tonn quJ. rV (ii6p rheo)

NCUON VO\

cr- No- I'HAI TRA

I. Nq ngin h?n

1. Phai 1rA ngudi b6n Dg;n han

:. NgLriJi lnua r|a tien rrudc ngin han

3. Thu€ \'d cdc khoan phii n6p NhA nu6c,1. Phai ri nguoi lao d6ng

5. Chi phi phii rfd Dgin han

6. l,hii in n6i bd ngin han

7. Phdi rA theo lien d6 k6 hoach hop d6ng xay ourg8 DoaDh thu chua thuc hi6n ngin han

9. Phii rra ngin han kh6c

10. Vat rd no- thu,a tiichinh ngin han

I L Dlr phdng phai ra ng;n han

12. Qui khcn thudng. pharc loill. Qu! blnh 6n gi!1.1. Giao dich mua bdn laitrei pbi6u Chinh phi

lI. No dli han

L Phailra ngudi bdn dai han

2. Nglrili mua rrd tian trLrdc d:ii han

3. Chi phi phdi 1fa diihan4. PhaitrA n6i b6 ve v6n kinh doanh

5. Phiil|a n6i bd dr']i han

6. Doenl rhu chua rhrc hi€n d:ti han

7. Phii ui ddi han khiic

E. Va\ vd ro lbue t:ii chidr dii han

9. Tfrii phieu ch'rtCn d6i

10. Ci, phi6u Lu dei

I Thu€ thu nh6p hoan lai phailra12. DLr plr.rng phil l dai hai13. Qui phit lrien khoa hoc vd c6ng ngh6

r r)ul€rminh

MN

s,i cu6iLi

300

310

111

lt2313

314

l63t7318

319

320

321

322

i23

324

330

331

332

333

I1335

ll633',l

318

ji9310

3.11

312

311

v.t 2

v.13

V.l,l

v.ls

v.r6v.1?

v.r8

521;r5,020,466

521,31s,020,166

9rJ,251.661.216

r.687,391.204

11 .923 ,104.',7 A4

r7,890,1.10,081

8.767,878.293

2.012.058,363

112,673,654,018

40.105.828.587

829,790!7{J8,117

829,790,70{t! I 17

I0t,5.16.:158..!l l

46.982.186.108

27,595.968,684

9.508.334.671

r.r20,478,259

t60.295,805,000

4i3,226,730.052

4i 51'1.816.629

Bd. ui nat lhr.lto.11...n]sfii Ban h,j,6,'inl Bt..aa t.ichhnj q,i tr rdh,l)t t

c6NG Ty co pHiN H6A cHAr D0c crANG - LAo cArD:J.lr (|1nr on:nrl,,ir." gtoong. r-)i B:r'|r;ng. irhtro.a:BAO CAO TAI CHINH QUV IVCho nam tdi chinh kCr rhirc ngel, j 1 rhnng 12 nim 2015ts;ing c6n ddi k6 tonn qui IV (1i6p &eo)

NGUON VON

D- NGUON vON cHU So. H TU

I. V6n chn s6 hiiuL V6n gdp cna chn s6 hrru

Ci phiiu phi th6ng cn quyinhi6u qryit- {:6 phiiu vu ddi2. Thang duv6n c6 phan

3. Quydn chon chuy6n d6t ir6i phiou4. V6n khic cira chir so htu5. Cd phi€u qu!6. ChCnh lech dnnh gi6lai r;ii sAn

7. Chenh ]€ch ti giA h6i dorii

E. Qu! d6u lu phd! l|ian

9. Qu! b6 tro sip x€p doanh nghi€p

10. QLri khac fiuoc v6n chi sd htuI L l-oi nhu6n sa rhu6 chua phdn ph5i

- LNS7 chud phan ph.ii tiy ki .tin a,6i ry tuac- LNST chun phAn phaii ki na),

12. Ngu6n v6n rliu rLL x6y dung co ban

lI. Ngu6n kinh phi vi qui khdc

i. Ngu6n kinh phi

2. Ngodn kir$ phi da hinh ihanh tdi san c6 dlnh

TONG CONG NcUdN V6N

M, Thuy6ts6 minh

't00

410 V.19

111

11 1b

112

413

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415

116

411

418

419

420

421

l2l a12lb

422

430

131

,1i10

SO cu6i k' 56 deu nnm

843,714,186,537

843,7r4,486,s37

463,998,880,000

163,998 88A,000

(3,520.000)

i57,401.| 1,174

222,315.015.361

222,3t5,015,363

621,399,4 7 |,17 I621,399,411,1t I163,998,880,000

163,998,880,00t)

(3,520,000)

I57.101.111,174

Hd MCnh Linh

179,321

an 2016/^\'/c

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I'ham Thi

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CONG Ty c6- pHAN H6A cHAr ofc crANG - Lio cAr'i .r .r,, ongnsl-iepl;n"Loor.g.hr)erB.o ft.r rn lro,a

BAo cAo rir cHiNH eu'i rvCho.im tiiichnrh k6t thtc ngAy 3I ihdng t2 nan] 2015

BAo cAo LU.U CHUYEN TIEN TE QUV Iv(Thco phuong phlip gitn ti6p)

(hu nim taichinh L;t rhucn^gi\ Jt lhrns t2 ndm 20t5(u:lng oal oul

D(nr vilirh: V\DL[y k6 tir diu nim d6n cu6i k] nn]

l nuyer

'ninhNIn nay

^_im tru6ccHi Tltu

L Lutr chuycn tian tif hoat dong kinh doanh

L Loi nhain nrtc th i2. Dii' chinh cho uic khotin:

Khdr hao tii san c6 dinh !i b;t dqng sin diu rLr

Cic khoAn du phdng

Lai. r; chenh lech E gj, hili aorii ao aanl gia tai

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Ban Ginrn d6c rlim bno da tuan rhu yCu cau ciu cric chutin rngc ki! rodn vd Ch6 do K. r.[n D.rnh ghiipVi6r Nan du.'c ban hdnh rheo Thdng tu sd 200/201,1/TT-BTC vd hudng dan ChC do ke to;lr dornhnghiep ihay rhe Quyet dinh s6 15/2006,]QD-BTC ngdy 20 th6ng 3 nin 2006 clia BO rnrong B6 TAi chirhvA'lh6DS tLr s6 241/209/TT-BTC ngiy 3l rharng t2 nim 2009 ctu B0 Ini chinh.

Iv. CAC CHINH SACH Kf ToAN AP DqNG

I Co s6 l4p ts6o c6o tii chinhBio c6o rdi chinh droc lep tren co so kd rodn d6n tich (tdr cic rh6ng tin li€n quan d6n cnc ludng tiin).

2 C{c giao dich bing ngo+i toCic giao dich phdt sinh bing ngoai ti drroc chu)cn doi theu r) 916 tai nga) phar sinh giao dich. 56 du ceckhoin muc tidn t6 c6 gdc ngoai td cu6i nin duoc qui d6i rheo ti gi6 tai ngiy k6t thirc ndm tdi chinh.

Chinh l6ch r)- gid phet sinh trong ninr tir c6c giao dich bdng ngoai t6 cira c6c khorn nllrc li<n r! co gocngoai te vi chenh lCch 1i gi:i do danh gie lai cec khoan muc ti€n rQ c6 g6c ngoai rd cuoi nl]m .xu k I tru

r|u chenh l6ch iirg vd chonh loch giAm duoc ghi nhan vdo doanh rhu hoat da)ng rdi chinlr hoic chi phi tiichinh.

Ti gi6 sn duDg d(; qui d6i cic giao dich phrit sinh bing ngoai t€ td S gii rtr c t6 tai rhoi di6m ph:il sinhgiao dich cira ngin hdng rhucrng mqi noi C6ng ty c6 giao dich phir sinh. Tn gi6 giao dich thuc re d6i v6icic giao dich bing ngoai td aiuo-c x6c dinh nhu sau:. Ddi v6i hop ddng mua bAn ngoaitC (lrqp along mua barr nsL,4i te 3jao gi{, ho.p d6ng ki han, hop d6ngtuong lai. hop d6ng quydn chon. ho.p ddng ho6n dOil: t1i gia ky t6t trong ho.p ding mua. b6l rrgoai tC gjaraC6ng ty v:i ngin hdng.. D6i rdi rro phiii thur d gi6 nrua cua ngan hdng rhucrng mai nLri C6ng t"v chi dinh kh6ch hiDg thanh toentaithdi didn giao dich phir sinh.. D6i v6i no. phii 1rA: ti gii b6n cira ngan h?rng thuong nai noi C6ne t) dV kiitn gixo dtch tar rhoi dicr!giao dich ph6t sinh.. D6i yoi c6c giao dich mua sin tiii sin hodc c6c khoin chi phi duoc rhanh rorn ngr) bang rrgoxi re(khdng qua odc tdi khoin phrii rfd): ti gi6 mua cira ngin hdng thuong mai noi C6ng ty thuc hidrr rhanh10rn.

lj gii sir dung de d6t1h giri 1ai s6 du cric khoin muc tiin t6 c6 g6c rrgoai t€ tai ngi) k6t rhnc ki ke lo6nd[oc xric dinh theo nguv6n tic sau:

. D6i \'6i cic khorin ngo4ite giri ogen hdng: li gii mua ngoai td cr]a ngan hdng noi C6ng l), no rii khoinngoai

. D6i v6i cric khoAi mqc ti6n t€ co g6c ngori teduocphanloai la Lai sin [hac r,1 gi6 mua nSoai tC cira

NgAn h:ing Ngoai thuonlg So giao dich HdN6i (Ngan hdng C6ng ty rhuong xuyen c6 giao dich).

.D. \^icr. , u1r, In..cre1 li.ogo.ngoAi lidrocphan oei l"nopl,:r lfa: qgidb;nngoa le -..Ngan hdng Ngoai thuong Sd giao dich (Ngan lr:ing C6De ty thuong xuyen c6 giao dich).

3 C:ic khoin tliu tu tii chinhCtu khoiin cllo r.ry

Cic kho:n cho vay dugc xrlic dinh theo gi6 g6c trir c6c khoan du phdng phii thu kh6 ddi. Dlr phdng pbaithu kh6 ddi cira cdc khorin cho vay duoc lap cdn cLl vdo du ki6n mirc t6r rh6r c6 the \a\ rrCi, Ahuon llii tu v,irt tltng t1 lienAirC6ng lt tian kil

Ban lhuyet ninh nay b nAt bO phAn hqp thanh vapheidMdac ctng voi EAa cAo bj chinh qu\i tV nAn 2O1S 12

CONG Ty cd pHiN H6A cHAr Dfc craNc - LAo cArDia chi: Cum C6ng .ghiep T;ng Loong hu)en Beo Th;rg. rrnh L_io CaiBAO CAO TA] cHiNTj QUV IVCho nim tari clidr kar thuc ngiv j I th6ng 12 ndn] 2015

Cl6ng ty li6n ket ld doanh nghi€p md C6ng ty c6 anh hudng dang kd nhung kh6ng c6 quyen kiem soAr cl6i\oi err chm r sac ) iai eh nlr \a hoxtdong Anh huong ding kd rhC hidn d quydn rharn gia vio \,iCc dlLa raca. q.) ir dinh \ e ch ,h \ach rai chrnh \ a hoat d6ng cia doanh nghiap nhdn d:iu nr nhLLng khdng ki6n so6tcAc chinh s:ich ndyCic khodn d6u ru vdo c6ng t] con. c6ng R li6n k€t duoc ghi nhdn ban d6u theo gin g6e, bao goln gra nruahoiic khoin g6p v6n c6ng c6c ohi phi li€n quan truc ti6p den viec d6u trr. Tr-Lr<rng hi.p Oau ru.Ueng rai srinphi li6n t6. gii phi khoan ddu tu duo'c ghi nh6n rheo gi61ri ho. p ri cira tdi sdn phi-ti6n te tai troi diem phar

C6 tirc vd loi nhu4n.cira cAc ki trudo khi khorn dau rU al|roc mua duoe hach todn giam gla tri cila chinhkhonn diu tLL d6. c6 tiLc r'd loi nhuan cira cric kj s:ru khi khodn diu nr dLLoc

'rua?LLoc ghi nh6n doanh

t rrL co tLr'( droc r rar barg eo phicu c rr arro-c rheo ci6i s6 luong c6 phidu ting rh6n. kh6ng ghi nhin girir-. Lo p I eLr .rl,{n J o! du,c glri Il-.,n l,eo n inl) gi".

Du phong t6D thit cho c:ic khoin diu tu vdo c6ng ry con li6n k€t duoc trich Iap khi cOng R con. c6ng t]li6n kit bi l6.vdi milc tlich ldp bing ch€nh ldch gina v6n g6p thiLc t6 cria cic bdn tai cong ty con, cong qli€n k6t vd rdn chn sd hiLu thuc c6 nhiiD v6.iry ld g6p v6n ciia ct6ng t] so ua; tOug iO ,,O,igop tr,L,c te-.uncric be|r |ai c.)ng t_1 con. c6ng g li6n kdt. N6u c6ng 1] con, c6ng ry lien ket ld d6i tuo.ng lAp Bdo c6o tiichinh hop nhit thi cin cn d€ xric dinh dLL phdng t6n thit ld Bdo c:io tdi chinh hop nhAt.Tirg. giam s6 dLr phdng 16n thAt diu t| vao c6ng ry con. c6ng ry lien k6t can;hdi trich lAp tai ngay ki:tthLlc kj ke todn duoc ghi Dhan vdo chi phi tdi chinlr.

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. Irhdi thu khric phin itnh cec khodn phai thu kh6Dg c6 tinh thu..nrg mai. kh6ng tier, qurn der gi.,odich mua b:in.

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.D6i ldi ng phni thu chua qua han thanh 1o6n nhung kh6 c6 khi ndng thu hdi: cin ciL vdo du. ki€n' u. ro llrat di lrp du p, or,g.

: nrng ron Lro

Hdng t6r kho clLLo-c xic dinh tr0n co scr gi6 g6c. Giri.gSc hdng t6' kho bao gdm chr phi nua r,a cric chi philien quan tr lrc ti5p khdc phdt sinh d6 c6 duoc hdng tdn kho d- dia di6[r vi trang thrii hi€n tai.

Ciri g6c hnng tdn kho dugc xic ilinh nhu sau:. N!Ulerr r-r Le-. .,aI; l-.r: oao gom ch. plrr rnLr. ra.ac.ri phi lrerr qrra r rru. liep klrdf 1. -r .i ll.l€ c6 duoc hing rdn kho d dia di6nr v:i rrang th6i hieD tai.

Bbn thuyqt ninh nay b n1t bA phan hap thanh va phaidLEt dac cirng voi BAa cea Eichinh qut tV nen 2015 13

CONG Ty cd PHAN H6A cHAr ofc crANG - LAo cArDaLl .',rr, d-e1-rl ieo ldro t,,un.. rJler Bao | ,ir'.i. (in' I a,.I .iBAo CAo TA] CHiNH QUV IVCho rarn Lr:ri chi k6r ihuc ngiv l1 rh?iD!: l2nem 2015

Nhi crra, vit ki6n trLic

N{6} moc vd thiiit biP. rlr: in '. r' rn . rnrrin dirTbiat bi, dLrng cu quan ll;

. Th:\nh pham: bao gdrn chi phi nguyen var li6u. nh6n c6ng trLLc ti6p vd chi phi san \uat ct,ullg uolien quan tii;p duoc phAn b6 dua t1€n mirc d6 hoat dong bnrtr thutrg.. ,l,i -lri .an \. ;r k.Ilr rioa-h d.r oarre: .hi bdotso-rclri ph.ng.\en\rit li<..ctrirf

Giri e6c cua birng tdn kho duoc tirrh rheo phuong phap bnrh qu6n gia quyin vi dLLoc hAch toin theophrong phrip k6 khai rhuong \uy€n.

Gir lri thuan co th6 lhvc hien duq-o Id gie blin u.tc tirrh clia hdng tdn kho trong ki siin \Lrdr, Inlh doanhbinh ihudDg tru chi phi u6c riDh de hodn thanh vd chi phi udc tinh caD thi6t cho vi€c ti6u thu chring.

Du phong uianr gid lrang tdn khn_dunc ldp cho ti rg m4t hdng 16n kho c6 giri g6c lon hon giti tri thu6n ooLhr thr L hi.;I dugc. Tang. gicrr so du du phdng gi6m gin hdng t6n klo can phei u.ich tap tai ngay k6r druck' k6 bAn duoc ghi nhan vdo gi6 v5n hing b6n

Chi phi tr,i tnrdcChi phi tfti 1ru6c bao 96111 oic chi phi thuc tO da phit sinh nburg c6 li6i quan d€n kot quri hoat d6ng san\uit kinh doanh cia nhiCu kj, k6 to6n. Chi phi 1rA trudc cira C6ng t) bao g6n c6c chi phi sau:COng cU,.larng cu

Cric c6ng cu. dqng cr,r di dua vio sir dung duoc phdn b6 vio chi phi theo phuong ph6p dud.ng thing rciithdigian phin b6 kh6ng qu62 nnm.Chi phi stta chrta iii si c6 dlnh

Clhi phi siia chia tii sdn ph:it sinh m6t ldn c6 giri tri l6n duoc phan b6 vio ciri phi theo phunng ph6pd dng lhing trong 2 nAm.

Tii s,in cil dinh hiiu hinh

Tdi sin c6 dinh hnu hlnh duoc rhd hiCn iheo nguyen gi6 triL hao nrdn liiy k6. Nguyon gin tdi san c6 dinhhiru hinh bao g6n todn bd crc chi phi lrri C6ng t] phei bd ra dd co duo-; td; s"n cO a;in ti,,l a6n rhoidi6n dua tdi sin d6 vio treng thdi sin sing si dung. Cec chi phi phet sinh sau ghi nhan ban dru cIr ahrg!ghi tADg ngu)en gi6 tii sdn c6 alinh n6u cec chi phi ndy chic chin liirn tdng l9i ich kinh rd trong tuong l.rido -5!i dnng tai sdnd6.CicchiphikhongthdamandiiukiinrrendLrocgrinlrrinngalvdochiphisin\uat, kinh doanh troDg ki.

Khi di san_c6 dinh hiru hinh duoc bin hay thanh lj, nguy6n gid vd khiu hao lij).k6 duo-c roa so !a bat k)khoin l6i 16 n:io phdt simh do vi6c thanh li dau duoc tinh !?io thu nhAp hay chi phi rrong nam.

Tii san c6 dinh hnu hinh duoc khau hao theo phLrcrng ph6p dudng thing dua rr€n rhd.i gran hiiu clung ro.cI oe r..i .Jr .. ainlr So narr

6-252 - l05-83-6

Tii sdn c6 dhh kh6c .i

Tdi s:in c6 dlnh v6 hinh'I:ii san c6 alinh v6 hinh duoc th6 bi6n rheo ngulCn gi6 tr iL hao lndn ldy k6.

Benthuyet ninh nAy ta ndbd pheh hop thanh ve phai dM dac ctng v6j Baa cea aichinh qui jV nAn 2015

coNG w cd PHAN H6A cHAr Dfc GrANG - LAo cArDia chi: Cunr C6ng nghiep TAng Loong. huyen Bao Thing. dnh Lao CaiBAo CAo TAi CHiNH QUf IVCho nim tii chinh ka ihuc ng,iv- l I thdn l 2 nam 20 1 5

Ngulen gid tii san c6 dilh v6 hinh bao g6rn todn b6 cdc chi phi mn C6ng ty phai bo m ile co dro! tii srnc6 dinh lnrh dcn thoi dicm dua rai sind6vaorfangthai :ansangsudurg chi phr rienqua.rl6ntiisdnc6dinh 16 hinh phr'rt sinh sau khi ghi nhan ban d;u d|lor ghi ntrdn ta chi ptl| san ru;t. k inh doanh tfong kilrir khi c6c chi phi ndy gin lien v6i mot tdi san c6 dnfi v6 hnnr cu rho vn ldm tnng loi ich kinh te ru-cau raiSan na),- .

Khi tai sarr c6 dinh \6 hinh duoc b6n hay thaDh li, nguy€n gie vd gin tri hao lnon liy kd du.oc x6a s6 valei, 16 phatt sinh do rhanh li duo. c ghi nhAn vio rhu nhap hay chi phi trong ki.T:ii sen c6 dinh v6.hinh cira C6ig q, bao gdm:

Qq,in sft dung drtt

QI j .., on'r; d.rr l" loa.r bo c.c clri Thr rh!r( l; ( o-i r) ,tr -, i ra Lo tiel qu]|r r- i liif, rU. da. .,. dLr.g.h.ro go n: tiarr lhi ru de co qu\ en sv dung dit. chi phi cho rl€n bir, giii ph6ng nnt bing, san Lip mit bing,le llrr r .o. 1r,...

QLryin sLi dung ci6t dLrtrc khau hao theo rhdi giaD giao ddr (,17 nim).Chnnng trinlt phlin nimChi phi li6n quan d€n c6c chuorg trinh phin mern Inal rrnh khorg phai la rnot bq phan gin kdt voi phinciLDg c6 Lion quan duoc v6n hori. Nguy€n gi6 cira phdn min nrdl tinh ld to:in b6 c6c chi phi l1li C6Dg r.J

da chi |a tinh din thii di6m dLLa phin m.m vdo sri dyng. Phin mdm mriy tinh ducrc khiu hao theo phlrongphdp dudng thing trong 5 nArr.

Chi phi xAy d{ng c'r b:in dd dangChi phi rdy dLLng co bdn do dang phan 6nh ciic chi phi lien quan rruc ri6p (bao g6n cd chi phi l?ii vav cirli6n quan phi htrp v6i chilrh siich k6 rodn cira Cong n ) atcn cac Tni san di g trofg qua trirrh xAv dlrng, mi]m6c thiel bi darg lip ddt d6 phuc vu cho muc clich \an \uar. cho thui \t qurn J1 cing nlu ctri phi li€Dquan d€n vi6c siLa chia lii san c6 ditlh clang thuc hi6n. C6c tdi sin ndy dLroc glri nhirr theo grd goc rakl o.r; drro. tirr r ^h:i- hao

C;c LhoeI no phii rra rH chi fhi lhai rraCic khoen no- pbii lra vA chi phi phii tri duoc ghi nhAn cho s6 tidn phii trd trong lLrorg hL I dn quarr ile rhdng hoa ve dich vu di nhan duoc. Chi phi phai tra duoc ghi nhan dua rrCn ciic u6c rinh ho-p li va s6 lidnphiini.Vi6c phdn loai circ khoin phai tr6 ld phii trd ngudi bin, chi phi phdi tre vi phei trA khdc duo-c thlrc hi6nrheJ r.;u:; li. . au.

. Phdi trA ngudi ben phiD 1lnh c6c khoan phdi tre mang tinh chit thLro-ng lnai ph6t sinh lir giao dichmna h:ing h6a. dich vlr, tdi sen vd ngudi b6n l?r don vi d6c lip vdi C6ng t). bao g6ln ce c6c khoan phai tri,nr rrh;pkl'i..hJn3curnF.oi nhdn u) rl.d... Chi phi phai tri phen inh cdc kho6n phditrd cho h?ing h6a. dich vu cli nhin duo.c rii ngLrdi brinhoio cli cung cip cho nglLdi mua nhlrng chua chi tri do chua c6 h6a don hoAc chua dlt ho so. tai lilu kstodn vd c6c khodn phei trd cho ngu(ii lao al6ng ve tien ]uorrg nghi ph€p, cic khoan chi phi sarr \uat, kirhdo.'rlr p "i rrrch truor.. Phei tre kh6c phdn inh cdc khodD phai td kh6ng c6 tinh thucrng mai. kh6n! lien quan d6n giaodirlr mua. ba . c..ne cip Lang lr. r dich r u.

Viin chn srt hnulAn gdp ctio ch s6 hi?u

\r6n rJiu tu cira chri so hiru duoc ghi nhAD theo s6 thuc t6 da ddu tu crtra c6c c6 d6ng.

C6 rhiau qui

Ban thuy4t inh nay h n1t bd phen hop Lhanh va phai dM dac ctng voj B,a ceo bi chinh qui tV nAn 2O1 S

It)

ll.

15

CONG w cd pHlN H6A cHAr Dfc crANG - LAo cArD d.1 ., 'r,, oni rjl reo f.f. |, i,g. ,L);r qdo ll;,; l.,rlJo,:r.BAo cAo fAr cHiNri euv rvCho nem fii chinh kat thuc ngdv 31 thdng 12 na l0l5

12.

Ithi mua lai c6 phi6u do C6ng t), phdt hdnh. khodn tidn tr6 bao gdrn c6 cAc chi phi liCn qrt3,r din g nu dr(hduo-c ghi nh6n ln c6 phi0u qu! vA duoc phin 6nh ld ln6t khoen gidm trir trong v6n chu sd hiru. Khi reiphAt hdnh, chenh lech giiia gia t6i ph6t hdnh vd gii s6 sich cira c6 phi6u quy duoc ghi vdo khoiln llllrc''t hing dLL v6n c6 phin'.

Phen ph6i loi nhuin

Loi nhLrin sau thu6 thu nhap doanh nghiCp dLroc phen ph6i cho c6c c6 d6ng sau khi di rrich tep cic quttheo DiaLr 16 cna Cdng 1) ctng nhu c6c qui diih cr'ra ph6p Luer vn da duoc Dai h6i d6ng c6 d6ng pte dLryir.

Viec phen ph6i loi nhuin cho cic c6 d6ng ddoc cin nh6c d6n c6c khoiin rnr,rc phi lian t6 naIn trong Io. inhudn sau thu6 chua phan ph6i c6 the nnh huong d6n lu6ng tiin va khe ndng chi tri c6 tirc/toi nhLrin nhulai do dinh gi6 lai tdi sin rnang di g6p v5n, ldi do dinh gi6 lai cic khoin muc tiaD G. c,ic c6ng cu rAichinh va cic khoin nuc phitiAo re khdc.

C6 rirc duoc ghi nhan ld ng phAi tra khi dugc Dqi hoi d6ng c6 d6ng phe duyet

Ghi nhin doinh thu vd thu nhApDomh thu b.in hdng hod, thinh phiinDoanh thu bdn hdng h6a. thzinh phim dLLoc ghi nhan khi ddng rhdi tha'a mtu c6c diiu kierr sau:

. C6ng t] dA chu)ir giao phin lon rLii ro vd loj ich gin lidn voi quydn so hiLu san phiin hoic hangh6a cho nglrdi mua.

' Cdng t) khilng cdn nim gii qu1,in quan li hdng h6a Dhu ngLrdi scr htLu hdng h6a hoic quyin ki€rnsor'tt hiing h6a.. Doanh thu duoc x6c dinh tucrng d6i chac chin. Khi hop ddng qui dinh nguir.i nua dLLoc quydn rirJ..,':r pJr"nr. lrir,p od.dAn,L"rlreorrrirl;dieukierrc rni. drerrh rhu c.r .l'r^c ;hi rrh-nkl,i rtr. r,;rirrrkien cu the do khdng cdn tan tai vd ngudi mua kh6ng duoc quydn tri lai san phir11. hAng hoa (trir rruongho-p kh6ch hiLng c6 quydn lri lai hing h6a du6ihn drnc ddi lai d6 I6y hdng h6a, dich vu khAc).. r or-.: + d:j hoac \< rlru d. nc lq. r.n kinl, rd ru g do o .h ban h,rrg.. Xic dinh duoc chi phi li€n quan d6n giao dich brin hdng.Doonh thu cung cilp dich vqr

Doanh thu cung cip dich vu dutrc ghi nl6n khi ddng thbi rhda mAn cic didu kiQn sau:

' Doanh rhu dLLoc x6c alinh rLLong d5i chic chnn. Khihop d6ng qui alinh nguoinua alugc quJen tral4ri dich vu da mua theo nhrLng di6u kidn cu th6, doanh thu chi dtLcrc ghi nhen khi rhtlng dicu tren cu rtrcdo kh6ng cin t6n tai \,d ngLLoi lrua kh6ng duoc quy6n trd lai dich vu dd culg cip.. C6ng ty de hodc sC thrL drLoc lo. i ich kinh te giao dich cung c6p dich vu d6.

. Xic clinh dLLoc phan c6ng viec dA hodu thdrh vdo thdi rliern bAo crio.

. Xric dinh dLLoc chi phi ph6t sinh cho giao dlch vd chi phi d-l hoin thanh giao dich cung cip dirh r L

d6.

Trudng hnp dich vu duqc thllc hien tlong nhiiu k) thr doanll tllu aluqc ghi nfan trotre ki,.dugc cin cil \,riokdt qui phin c6ng viic dA ho:rn thinh \'Ao ngdy k6t thuc ki k6 roin.

1...r l. ,l.roc rhi nlt"n lrer.c,o rhor lian\;.:li 'uir rhrr. re rung kiCi xic vi loi nhuQn dultc chia

Cd rLic vi lt}i nhuin duo. c chia duo. c ghi nhiin khi COng t"1 duoc quyan nh6-n c6 tic ho4c lqi nhuan tir viOcg6p vdn. C6 tic duoc nhin bing c6 phi6u chi dlro-c theo d6i s6 lLrong c6 pbi6u tnng th6m. kh6ng gti nhangi6lfi c6 phieu dren duoc.

11. Chi phi ali vay

Ben thLyet nih nay b ndt bi phan hopthenh va phet.Ju6 dac cing vol Baa cea lajchinh qui lV nAn 2015

CONG Ty cd PHAN H6a cHAr D0c crANG - LAo cArD i.l rL.niorerp ;t l;n,Loolg. 1r\e'BJoll-r!.||||docaBr\O CAO TAt ClliNH QUv rVCho rin] tAj chinh ket thLlc nqir! 3l ihang l2 nim 2015

Chi phi di vay bao gdm lai tiin vay va cnc chi phi kh6c phart sinh tidn qlran truc tiep d;r (r( khoar, \ a-\.Chi phi di val drrqc ghi nh:ln vno chi phi khi phil siDh.

15. Cnc khoiin chi phi

Chi phi [i nhnng tthorin ]dm giem loi ich kinh 16 duo.c ghi nhan |ai thoi diim giao dich ph6t sintr honc khico klu niiDg tuoog al6i chAc chdn se phdr sinh rrong tuong lai kh6ng phan biet da chi ticn ha\ ctl| lC6c kboan chi phi \':i khoer doanh thu do n6 rao ra phAi duoc ghi nhan d6ng thd.i theo ngu).6n ric phirhop. Trong tluoDg hotr rrgLr)'6n tic phir hAp xung d6t v6i ngu)en ric th6n trong. clli phi du.oc ghj nbaD ci|cri vdo ban ch6t vd qui dinh cira c6c chuin n1uc kd rorin dC dan1 bno phan iDh giao dich m6t cich trLrrgthLLc. ho-p lj.

lo. Thui rhu nhip donnh nghiCp

Chi phi thud thL nhap doanh nghiep ld thu6 rhu nhdp hi6n hnnh, ld khoin rhu6 duo-c tirrh dlra tr€n rhu nh:iptinh thuC. Thu rfiap tinh thu6 ch€nh l6ch so v6i lni nhuin k6 torin ld do didu chinh c6c khoan ch6nh lechtan thdi giira thui \ri ke toen. cec chi phi kh6ng d!ro. c tfi ciing llhu didu cbiih cnc khoan thu nhap kh6ngoh.ri - | ,r I uc \a rdL kl-orn lc dLroc clt. ri.r.

18.

19.

17. 86n li6n quan

Clc b€n duoc coi lir li€n quan n6u m6t b6n c6 khd nAng kiem so/rt hodc c6 enh hlLong deng k6 d6i vrli b6nkia trong viec ra qu)6t dinh cric chinh sech tdi chinh v:i hoat d6ng. Ciic bCn cing aluoc xern ld bdn li€nquan n6u cimg chiu su ki6m so:it chung hay chiu enh hLLdug d6ng ke chung.

Trorg vi€c xem r6t m6i quan h6 cira c6c ben li6n quan- bdn chit cua rn6i quan h€ rluoc chir trong nhiiuhon hlnh rhirc phap li.

Bio cio theo b0 phan

86 phan thco linh vLLc kinh doanh ii 1116r phAD c6 the x6c dinh rieng bi6l rhaln gia vdo qrj; Trirh .rn \!rrhonc oung cip san phirr. dich vrt vi c6 rLii ro va ldi ich kinh t€ kh6c voi c6c b6 pheD kinh doanh ld6c.

86 phin theo khu vuc dia li ld m6t phin co rhe ',ac dirLh rierrg biir thcrn tir \ao qux h.inh san xuit hoiccung cep snn phan1, dich vu trong phan vi n6t m6i tnrong kinh t0 cu th6 vri cir firi ro \a loi rch tinh tckhic \,6i c6c b6 phan kinh doanh trong c6c m6i rrufng kinh t6 khec.

Ciing cq tii chinhTii siit ttii clthtlt

\ridc phin loai clc tdi sin tdi chinh niy ph! rhuo! \ io brn chir \ a Inuc dich cuu tai sin t:ii chinh vd duo-cquyel dinh tai thdi diem ghi nhin baD dAu. C:ic t:ii siD tai chinh cta C6mg t1 g6m ri6u vd c6c khoin tuongduong tian. cec khoen phii thu khtich hdng, phdi thu kh6c, cic khoan cho vay.

T4i Ardi di€m ghi nhAn ban ddu, c6c lrii se| t. thrrrh duot ghi nh0| rheo gia got eong ciic chi phi giaodich c6 liin quaD trlLc tiep den lrii siD t:ii chinh d6.N! phiii tti tAi chinh

Vi€c phen loai cic khoau no tei chirrh phu thu6c vdo blin chAt vd muc dich cua khoin ntr tei ctrrrr r rrdrr. rquri din rtri I oi diirnglri rr "ncarr o"u \op -i rfrlai ch.nh.-J L or! 0 !;nc..L I or ttr... lr.rguari bl:in, va) vd no. c:ic khodn phaitue khic.Tai lhdi di€ln ghi nhen llin ddu cdc khodn ro. phei tra tei chinh ducrc ghi nhan ba de ihso gia goL trlr c.1c

.lri o. i,ri.v di.lr co licn qurrr l-Lr. tiepdi.rnVph"i r..rrri chnhoo.

Bi tfli ctiL cing cu ttii chinll

Ben lhoyet ninh ney b nAt bA phan hop thanh va phaidu@ dac citng voi EAa cao tatchinh qui tV nan 2O1S 17

c6NG Ty co' pHlN H6A cHAr Dfc crANG - LAo cArD . r.rn ' i.. r r r .;p . . ,! Loon!. lLr i, B"J an"..rnf."o..lBAO CAO TAI CHiNH QUi IVCho nd ldichinh kit thirc nga\ 3l th.ing 12 nim 2015

cic tai san tei chirh va ncr pbai trA tei chinh chi duoc bi rrii v6i nhau vi trinh be)' gii rri rhrdn tren BarJcan d6i ke to:in khi vi chi khi C6ng ty:. C6 qu,"-6n hqp phip d€ bir rdr gii tri dd duoc ghi nh6nr vd. C6 du dinh thanh to6n lr€n co sd thlnn hoa! ghi nhan rni s;n \a rhantr toan no phdi tl.A cr)ng t)ror

THONG TtN Bo suNc cHo cric KHoAN MUc rRiNH BAy TRoNG B;.NG cAN Dol Ktr ToiN

Tian vi c{c khoin tuong duong tiin

ridnni, ----rii#fli#i

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2 Cnc kho6n diu tu tli chinhCric Lhorin diu tLr tii chinh clra C6Dg ty chi c6 dau lu g6p v6n vio dcm vikhicDAU ttt gip r6tt vio ion r! khic

s6 cu6i kiCi, g6c D! phi,ng ci{ trjhlrp li

Diir tt rato 6ne t Ii1, Lit ttl,3s69a,aaa r44,Js6,i20,u00Inng r\ CO n],in Hd. ch,t phar

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C(nrs r\ Ci phef Ilda cl,nr DircGlrDS - Dirih Vii(li)c0nc

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Tinh hhh hodt d6ng ct)a cdc cttng ty con, c6ng t1 tiAn k€tCric cdng Ly con khric vd c6ng ty li€n k6t dang hoar ddng kinh doanh biDh thudng, kh6rrg c6 thay d6i 16rso voi ram tl.!l.dc.

(i) Thco Ciiy chLilng nhan ddng ki kinh doanh vd dnng k! thu6 s6 s3005826s+ dang ki thay d6i tin 4rugdv I I th6ng 12 nim 2015 do So K6 hoach vd Ddu ru tinh Ldo Cal cip. C6ng tv dd,ittr,

^, toug L1 Co

phin H6a ch;t phin b6n Lrio Cai j26.3s6.520.000 VND, tucrns du.oDs it,ss .; u6n dieu re.

(ii) lheoGiivchLingnhandiulus6022031000l3?rhay.i6i lAn dlLr Dhit do Ban quin ti khu kinh t€ HaiPhong cip ngdy 08 th6ng 5 n:irn 2015. C6ng ly dau vio C6ng r)- C6 phin H6a chit Dirc CiaDS - DtnhVi 18.000.000.000 VND, tuorrg .luong i0% v6n di6Lr IQ. Tai ngdy 3 i rhiing 12 nam 2015, C6ng ry dA gop

' ' 8 00u.nn0 000V\J. tuorg duong i00o ron dicu le.

t.i t, l h ' o; . (i, ,r:.,1 ^,u,rr ,,ttgD lte /.,:l

Cric giao dich trong y6u giia Cdng ty vdi cec cajng 1) con vd c6Dg r} Ii6n k6t nhu sau:Lny Li ri diu n;m din cuoi L5 niN

Nim trudcC6rs ty C6 phAn H6r chit vn phan b6n Lio Cai (LFCVua hing tr) LFC'I hue CTGT dau vioCho LFC thu6 miy m6c thi6r biIlln hdng cho l.FC'fhu6 GTCT hdng binChuy6n khodn cho LFC vay

372,194,840,389

r7,555,9r2,668490,909,091

79,385,9:i3,162

6,376.599.9s1

30,1,408.395.265

100.926.721.278

16,17t,520,87:1

264,563,058,252

24.936.\7\.60)267.408.768.128

Ban thuyat nnh nay h nAtbOphan hopthanh va pheiduo' dac cing v6iBaa caa 6ichinh qui lV nan 2A1s 18

c6NG w cd pHaN H6A cHAr Dr.?c crANG - LAo cArDla chii Cun Cdng nghiCp Ting Lodng. huyen Biio Thing rinh Lao CaiBAo cAo r^r cHiNH eu.l rvCho nin Oichinh kdr ftnc ngdv li thin l: nil1l 2015

LFC tra tidn vayLaiti6n ve) phaithu LFCTrd LIC tidn hing

CdDg ty C6 phdn H6a Chat Dft Giang - Dinh VnChuy€n khoin cho DDC valLAi cho vayBdn hdng cho DDCI]hue GTGT cliu faDDC tri lian vay(i6p v6n sang DDCDDC tri tidn hdng

8,550-000.0001,683,353,9s,1

712,000,000

71,200.000r 50.000,000

12.000.000,000

12 149 986 180

s6 cu5i t<i2t,355,652,644

418,755,6't 1,8',71

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117.908,:171.502

28.574.s00.0001,112,2,15,846

r6,697,078.346

1.669.707,834

7,000.000.000

56 dnu riinrPlrairhu ngA h4n khrich hang

Phii thu cic htn liA qaanC6ng n C6 phdn H6a chir Dnc ciang Dinh Vnc6ng t), c0 phen Bdt gi4t vd H6a chAr Dic CiangC6ng |]'TNHFI Vnn MinhPhiii th cdc khith hd,tg khitExcel lndusrries LimitedLanxess Deutschland GMBHMitsubishi Cof poration

OCI CoDofationICI- Peffornance Prod LPI o : l) CP Vie - l).ip.rrr ruat th.rc,in oia.ucC6ng ty CP Ha)a chet DA NAngC6ng ty TNHH M fV XNK II;ng ViC6ng t) CP phan Lin nung cha), V?in DiCnCARCILL IiEED SDN BHDt ur,S n I \rlH 1..U. ar, rr'Ul ."n \eslr, pe Do g llriCiic d6i tLL|lng khec

C0ng

Trli trudc cho ngudi b6n ngin h4n

Tri trwic cho bAn fiAn quanTri truic cho gw)i btin khdcBar quAn lli dLr 6n Cidi ph6ng lllat b;rg v?i Trii dinhcu l ing Lootrg

C6ng t), TNI ILI SAn xuat Hd ThanhC6ng ty TNI-IH Vat nL rhiir bi l uan LongC6ng ty CP xay dung 586 Thdng LongC6ng b, TN HH I:ip dodn Tdn H6ng DaiCdc nhd cung c6p khriccsnc

2 r.355.652.64,r

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47,150,4i472,680,521,s16

21.93 t .t 14,320

3.061.708.650

19.,{96.960.683

6,198,590.uri

92,613,u93,859

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r,1,142,849,920

23,820,056.567

9,514,507,915

6,873,136,380

2.7.14.000,000

2,70s.700,000

1,519,999,991

4,977,500.000

1.063,568,070

1.059,390,600

18,266,r84,1o6 18,986,1tl 685

6,08.1,4I0,690

9,548,124,691

3,i40,t96.2952,539.026,560

676,366-020

875.121.361

2,t 17,214,15821,59s,8s7,667

5 Ph:ii thu vd cho vay ngin h4n

Ben thoyAt hinh ney b hAt bO phan hop thanh va pherdu@ dac cnng v,iBao cea Eichinh qui jV nAn 2A1S

56 cu6i ki s6 dnu nim

2t,s95,857,667

2,27 3 ,522,295

I1,253,r07,000t,085,817,682

9,518,12,1,691

19

coNG Ty cd PHAN H6A cHAr Dfc GrANG - LAo cArD,.. i,.r, o "r',,cp.a1plo,{r':.fL)erB-o.nr1q. .lt -ao( J

BAO CAo TA] CHiNH QUV ]VCho nam tijchinh k6L ihirc nga\ 3l th6ng-t2ndml015

Phtii tht! t,A cho \r! ui. hA Ah quflnC6ng ty Cd ph6n H6a ch6r phan b6n Ldo Cai(i)C6ng q C6 phan H6a chat Dirc ciaDg Einh Vu(ii)I'hii khic 1,i cho tar cdc dii tu?ng khdcc0ng

(i) Khoan cbo Cdng ty C6 phdn H6a chit Ph6n b6D Leo Caj (ld b6n li€n qLrai) vay voi lii sLrar 590llaln.thoi han lay kh6ng xdc dinb

(ii) Khoin cho C6ng ty C6 phAn H6a chiir DLic Giang Dinh Vu((ti ben ti6n quan) vay voi lai su6r 5%nAm. thdi han vay kh6ng xdc dinh.

Ph:ii thu ngin han khic

s6 cuiii ki363,681,268,981

32,tr.581,472.849

39 .099.',/ 96,132

Sti diu n;m524,837,163,168,18i,820.721,290

41.016,142.178

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21

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c6Nc ry cd pHAN H6A cHAr ofc crANG - Lio cArDt...it.rr.on-,91iT d,rLoonr.fLr\e1 B.o lrlg irl do,dBAo cAo rAt cHiNH eu.i tvCho nin] tii chi r k61 rhtc ngi! 3t rh6n 12 nam 2015

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15 Chi phi phai trA ngin han

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23

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c6NG w cd PHAN H6A cHAr Dfc GrANG - LAo cArDia chi: Cuin COng nghiep Ting Lodng hu),€D Bao Than8, tjntr Ldo CaiBAo cAo TAt cHiNH euV tvCho nim iai clinh kdr thnc ngiv 3I th6ns 1] nam 2015

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" d6ng vay le 5%,hen vi duqc diau chinh tirng thdi k! rheo lai ngan hdngKbotu vay ngin han ngAn hdng'lt.\HH MTV A^-Z Viet \aln rhco Ihu dd nghi eung cep han tren rchngdv 2/7/2013 ANZ giri C6ng rr- Cp 86r giat vd It6a chAr Di.c ciang \a C6ng 1) Ctp H6a chit EircGiang I-io Cai. Iian rnllc rien ich ip dung cho C6ng ry Ctp H6a chit Dirc Ciang Ldo Cai li 5.000.000USD. Muc dich nhirrr h6 tro.cho nhu c6u rrua quang apatitre, tharr c5c. silica. thirng dung pholpho r'irrg!i thanh ro:in tiar dien, h6 tro cho nhu ciu nr)!p kh3Lr ya mua troDg nuoe nguyen v6r li6u. K' han riLngkhoan vay r6i da 3 thdng, tai sLr6t 1.87-"/nam cdng voi chi phi v5n vay cira ir-Z rne.t,ui S"ng..,Jkhoan phdi thu cira don vi vcri gie tri s6 sich t6i thi6u ruo.ng dLrong 5.000.000 USD va hi;g 16; khouoDg kho h:ing_cira C6ng q, vd hring trong klo hang cira C6ng q, C6 ph;n li6r gint h6a chit Dric Ciangtai sO I Sf++ ptrO Olc Ciang LoDg Bien, Hd N6i voi r6ng giii t;i ;6. s6c; t5i drieu ruo.ng ducrng 5.000.000LJSD

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Khodn ral ngin han Ngan hdng TMCP C6ng I huong ViCt Nam - Chi nhrnh l_do Cai theo hop ddng tindung s6 0l/2015 - HDTDHM/NHCTl80 - DUCGIANC ngriy 07 rh6ng 0l ndn 20 t5. tlan mirc cho !a\,la 100.000-000.000 VND hoic USD tuo.ng duong. nuc dich vay I:i d6 b6 sun! \ol luu don3 p ruc r Lr

hoat d6ng se'xuir kinh doaDh cira C6ng ty. Thdi han ,ra), duoc quy dintr cu tt e trcn tung gi:l ,,lrrn nnnhung t6i da kh6ng qui 4 rheng, lai suit Ap dung ld 1,8%/nnln d6i v6.i vay USD, tdi suit-uo-y a,.,rc Aieuchinh hdng th6ng. Khodn vay kb6ng clLLoc ddm bdo bing tdi san, tuy nhien b6n ngrn tang ci ) i! (JU txrsin th-a chip ndu b6n vay vi pham hop ddng tin dung hodc kh6ng cdn d6p ung didu ki6n dLLoc cip tindung kh6lg dnm bdo bdng tdi sAn rheo quy dinh cia Ngdn hirng TMCP C6ng Thuong VidtNanr.

Kho:in vay ngin han Ngdn hdng TMCP A Chau ACe theo bgp d6ng cip tin dr,rng tan mirc s6HCA.DN.26006l01,l ngdy 28/,1/201t co tran n c r n dr ng la 107.500.000.000 VND hoic USD tuongrlLrong. Trong cl6 han mtc \ay kh6ng vuot qu6 43.000.000.000 \rND hoac USD tu.qrg duong. Muc dichnhim b6 slrng v6n lLru al6ng phuc vlr cho hoal cl6ng sen \uit kinh doaDh h6a ch6t. ki han t6i da kh6ugqui 3 tir6ng. lai suar \,ay dlroc quy aiinh theo ting kb6 uoc nhAn no. cu th6. 56 rian vay d oc dem briobing Bat d6ng sen qi 56 18 Ng6 ,11 pho Duc Ciang p.Ttruong Thanh, e Long Bi6n H:i N6i rhu6c sdhinr Cdng b, C6 phin BOr giil v:i H6a chAr Drtc Giang vd Nhi xud.ng \,i mly m6c rhi€r bi day chLr)ansrn \uat ph6t pho vdng d6y ohuydn s6 2 thu6c sd hnu cira C6ng ty C6 phin Hoa chdt Drrc Ciarrg LauCai.

Khoinvayc.icceDhantheoc6cha?ddngtinhdungnhimmucdichb6sungvo|l!ualOngph!c\Uhoirr

Ban huy6l hiinh ney h lt bd phen hop thanh ve phai duAc dac cajng voj Baa c'o bi chinh qui lV nen 2O1 S 25

CONG Ty cd PHAN H6A cHAr D0c crANG - LAo cArD1.' ',rl,olc rrlii l;rs,oor-. rrler Bao llirp.t;r' lao, di

BAo CAo TAI CHiNH QUV IVCho nam tirichinh kar thuc nsi\' ll thin 12nenl2015 -

Cbiti€t sd phit sinh ve cdc khoan vay ngin han trong kj,nhu sau:

va) ngin han cdc cn nhdn ,r7 800.000.000

!.'lng

l8 Qu! khen thudng, phfc lqi

s6 riin Tnng.tov.y pnar cLTcsirl' trong

"u6ir.yi1';1ii i6liJ,lt

Ciiitrr

CLTGVay ngan han ngdn hang r.2j2s0t.0t1 97tt,6rr.t19 96?..1t1.28j.118

vav rgin han cic t6 chnckhtic 16.21A,561.A77

97.800,000.000

t.081,{9t,350.215

:12.67i.65,1.01E

:],252.506,051 9,7 .637,219

Tnng do trich lapia' 10inhuan

332,673,654,018

SO dau nrm Chi qui troDg kj Sd cudi ki

Qui khen thtrong

QLri phirc lojc0ng

2.3 ,I t2,484,221

20,102.362,405

r73.000,000

1,236,018.042

22.9:19.,18.1,224

17.r 66,344,t6313,51{,846,629 3,,109,018,0,12 1n.t05,828,58'

19 V6n chri sd hfututt 6nnR.loi (hiiu bian tung riio rott chi td hnu

von diu tD C6 tli6u quicna cbn sii h0u

Qu! dau tu phittridn

( 1.r00.000)

(2,220.000)

25.4 t0.tI'r t,)6

.1it rrR,R80.000 13.520.000) 157..104.1 .174

phiiicilns

50 du .lnr ki trudc

SO du cu6ikl n uoc

l-o' nhuii liors ki DiJ

sij du c!6ikr..itLr

19b Cb phiiu

250,000.000.000

213.998.N110.000

131,991.791.678 1E1.992..191.6t3

213.998.880.000

(2.220.000)

r92..1.16.366.301

( 166-936.016.80j)

192,1,16.36ii.301

(192.346.366,10r )

lef:!:qqggq ______6?gqIL 15t.,104,111,1?.1 6: t,la'l,l_l,r'r

6?1.i99..111.r r.1

222.315.015.t61 222.15.01t.161

rt,!,l!41]{!q ______1]i:u!9l __!119l1Lll_1" .222,1t5,0rs,361 81.1.71.1,{86,51?

56 luong c6 phi6u dnng ki phnt hnDh

56 lrong c6 phi€u dr ph:it hdnh- C6 phiAu ph6 th6ng

LA lnleLt ttu aut56 Iuong c6 phi5u duoc mua lai

C6 phi1u ph6 th6ng- ro pnttu ttu a\1t

56 ILLong c6 phi6u rlang luu hdnh- ( 6 phiiu phi th6ng- ro pnteu u1t aul

N{6nh giri c6 phieu dang luu hdnh:

s6 cu6i ki46.t99,888,16,399,888

16,399,868

56 dau nnm46.199.888

46,399,888

16,399,EEu

46.i99,53616,39t.5 -16

352

46,399,s3616,399,536

352

10,000 \rND

Ben thoydt nilh ney b nAt bO phan hop thanh va pheiduoc dac cins vd Bea caa hichinh qu! jv nAn 2a15 26

c6NG Ty cd pHhN H6A cHAr ooc GrANG - LAo cArDr.' ',r',o,t'rl i;f rJrg o'1o \rler lr;o I'ire rrhl-oLJiBAo CAO TA] CIIiNH QUY IVCho nim tni chinh k6l lhirc ngiv 3l thing 12 nam 2015

vI. THONG TIN 86 SUNG CI'O CAC KHOAN MqC TRiNH B;.Y TRONG Bi.O CAO KET QUAHOAT DONG KINH DOANH

1 Doanh thu bin hnng vi cung cip d.ich vg]a Ti g d\lrnh thu

Doanh thu bdn thinh phdm

Doanh thu brn q ang botDoanlr r' u har ,rr glr"ar'rdi.hrulhicc0ng

Lty k6 t dau ndn d6n "o6i

t<Y ney

Nim nay

2.1 18.2 91.30,1"896 1,810,358,399,5,10

N[m trudc1.623.227.901,585

36.t 33,283,122

t 50,997.212.5 33

I b Dodnh th u btin hitng ir cung cip tllch v1t cho cic bqn lit quan

Ciao dich va bin hing v?L currg cip dlch vu cho c6c c6ng ly lien k6t duqc trlnh bdv o thuv6t lllirh s6 V 2c'

ciao clich v; bdn hin; vd cung c6p dlch vp cho c6c bdn li6n quan kh6ng phii ld c''jng l) lien k'jr nhu sau:

Lny k6 tn diu nnm d6n ""6i ki

"e""

2.054.463.801,514

32,22I,685,1503t,61)5,51-931

Nim nay Ni lluocCon: D C. I..r..n B, t t rr rir lloa chit D-c Ciarrg

t3dn hdngfi tung cip dich tat

C6ng t) TNHH Vin Nlrnh

B.:ot hdng it cung cip dich rIh a GTGT alau M

Gla \oD na ng D:ln

Gii v6l cua thdnh phim dn cung cipLrra \or !rLd quarrg 0oI or Dan

Gi6 v6n cira hirrg h6a vdL dich vu khric

cQns

Doanh thu ho?l d0ng tii chinh

l-ai tiin giLi c6 k,i h4n

LaitiAn gnikhOng k! han

Liitidn cho va-v

Lai ch€nh lgch r,i gi:i chua thrc hiCn

Lai ch6nh Lech ri gi6 da uc hiCn

c0ng

4 Chi phi tii chi'rh

Chi phi lai va),

L6 clrenh lech $ gi6 chua thqc hien

Li chenh lech { giri de thuc hiCn

Lny k6 tii.liu nnm il6n co6i ti n;,yNim tru6c

166.186, t 57.959

t6,61E,6t5,791

t,713 398,669

169,117,368

I20.255,123,J3912 A25,512,371

2,9E7,152,65 3

277,111,511

NAm nat1,70,1,089,533,687

30,747,990,480

29,007,445,478

____Jfi],8!l!6e}tE

1.112,982,183,2s,1

13,41,1,622,755

t4q.5q6 6l Lq64

Lny k6 til diu nnm d6n cu6i tY ni-"-

Nim truocNim na)

38,512,558

16,791,385,121

7.998,278.315

_-__21,82q,!5I91

2,052,131,263

48,537.517

22,818,991.911

719,501.74,1

, 9,818.4I5,921

______!519!J!1']!i

Lny k6 tin tliu nnrn d6n cu6i tY niyNim trutcNim nav

7,188.097,510

1,433,634,311

19,881,960,3t4

BaDthuyetninh nay kh1tb6phen hopthanhva phaidlw dac citng vdi Baa c{o 6i chinh qui lv nan 2015

11.332,671.748

10,101,606,8E5

27

CONG Ty cd PHAN HoA cHAr Dfc crANG - LAo cArDia chi: Cum C6ng nghiCp TinS Lodng. huyen Bao Thdng, iidr LAo CaiBAO CAO TiI CHiNH QU!'IVCho nanr tai chjnh kar thnc ngdv 31 rhring 12 na'm 2015

c0ng

Chi phi bnn hnng

Chi phi rhan \ i€n

Chi phi vdt li€Lr, bao bitlhi phi khiu hao TSCDChi phi dich vu mua ngodiChi phi bing riCn khrcc0ne

Chi phi quiin lf doanh nghiQp

Chi phinban vi6n quan liChi phi vat liou qudn liChi phi dd dirng vin phdng

Chi phi khiu h.ro TSCD1hLre. phi vn l€ phiChi phi dlch vu nua Dgodi

Chi phi bing tien khdcc0ne

7 Thu nhip khic

600,6 |,721 I,q58.5 6.5 r) 7

28.503.692.155

LUy Ke tll oau namNim nay

iten cu6i ki niyNinl truoc

1.760,316,100

76,I50,0001,012,303,281

86,286.7s9,18,+

94.11s.s19.19,1

222.531.119582.716.:123

61.810,988,i884,786,3,1'1.1:4

________144.q!,q1

d6n cu6i trY nery

r\"im trudc

2.974.070.b2o

Liy k6 tir dau nimNim nav

10. r46,832,937

2,114,6',7 8

83,997,000

2.968,330,794j.000,000

2.5 |,210,610

9,834,,126, r80

38,969.r52

2,276.950.698

27,17:.086618,067,1-.1

____.El51iq?:!_oq

nlm a6n cuiii ki nnyNin tnr6c

9.591,502.137Bin r,at lielr cua du 6n XDCBthLr nhip khric

c0ng

Chi phi khdc

Cii v6n vat li€u XDCBChi phi phat hdnh chinhChi phi khicc0ng

9 Lni co bin tr6n c6 phidu

Loi nhuen ke toen sau thu6 rhu nhap doanh nghiep

16,3r6.127 .162

Ln]' k6 rii diuNin nay

70..100 115.570.909

70.400 9,709,073,096

Lny k6 tir tliu nnm d6nNim nav

cr6i ki ndyNAm truar'c

175,008,2569,593.502,187

255.956.:l5l

r75.008.256 9.8,19.,160.5,10

Lffy kA tir tldu nnnl d6n cuiii k1" oiyNim nav Nim truric221,1 15.01 5,36i

Ban lhdyet niDh nay b n1t bA phan hqp thanh va phaidLAc dac cdng v6i Baa clo Eichinh qoi tV nan 2O1S

Iq2.l 16.lo6,i0l

28

CONG Ty cd pHiN H6A cHAr Dfc crANG - LAo cArD,., 'ln 6..,-:fiep l"rel^" g 'r)er Bro In-r!.r.. r Id., ( .l

BAo cAo rir cHiNH eui rvCho nam t,ri chinl k6r ftnc ngdv I I thang 12 nan] 2015- .

C6c khoan di6u chinh rang. girin 1oi nhuAn k6 torincld xic.dinh lgi nhuln phAD bd cho c6 d6ng so hnuc6 phi6u ph6 th6ne:Trich qui khen thu(jillt, phllc l.:riLoi nhuan tinh l:li co ban ren c6 phiCu

ro l.. nc brrr.r qui gir ,1u1irr cu" c. phr<u nhoth6rg.lang luu hirh trong kjLni co bin tr6n c6 phi6u

12.911,279,828

I2,91I,279,828209..103,735.534

46,399.536

11.129,069,787

,t29,069,73718t,217.296.511

39,715.610,r,563

C6 phicu ph6 th6ng dang luu hinh binh quan trong ki duoc rinh nhu sau:

Lny k6 tt ddu nnm d6n cuili r.y nl1,Nnm nir Ndm tru6c

C6 phi€u ph6 th6ng damg luu hdnh driu nnrn ,+6,399,536

Anh hLLong ona cd phi6Lr ph6 th6ng mua

Anh huong cta c6 phi€u ph6 th6ng phrit25 th6ng 4 ndm 2014

56 lrAng binh qu6n gia qu1,in cira cdth6ng alaDg luu hdllh lrong kiC6 phi6u phij th6ng dang luu hinh binh quantrong ki

Gioo .lictt ri s6 dt |ni ctic bAn fiAn qunn khdcCic ben li6n quan khdc l6i C6ng q gdm:

B6n lien quan khfcC6ng t) C6 phin Bdt gidt vd H6a cher Dlic ciang, ir: r' r c phd. Ho- rh.r tha hrrr Lao L a

C6ng n C6 phin Hoa Ch6t Dic ciang Dinh Vn

Mili quan hQ

lai

hdnh ngdy

pnleu pno

24.999.8?0

(1e5 )

| .1.7 r 5.9.t 5

,16,399,536 39.7rs.610

VII. NHING THdNG TIN KHAC1 ciao dich vi s6 du v6i cric b6n ti6n quan

Cltc bC' 1i6n quan vdi Cirrg t1, bao g6n: cdc thdnh vi6n qudn lj chir ch61, c:ic cri nhin c6 liCn quan vLii carcrhdnh ri€n qurin lj chir ch6t v;i cic ben li6n quan khdc.

]a Girc tlich vi si ttu r6i cic thtitth yien quAn U chi chit tir ctic ci nhin c6 li6n quan fii cic thainh vi\nquiut li chi.hi/clec thdnh vien quan li chir ch6t g6',: cdc thenh vien Hoi d6ng quan tri vd c6c thiLnh vicn Ban ciiirn d6c.Cec c6 nhan c6 li6n quan voi c6c thanh vi€n quan l;i chir ch5r ld cec thdnh vi6n rndl th (r trorg gic d.hcic tbinh vi€r quin li chir ch6t.

C6ng tl, kh6ng phit sinh giao dich btu lrang vi cung c6p dich vu cho c6c thdnh vieD qu;n t) chir lhut \ Iciic ce nhrin c6 liin quan vdi c6c thdnh vi6n quAn li chiL ch61.

Tai ngil- ket thirc kr" k6 to6n, C6ng ty kh6ng o6 c6ng no. v6i cic rhinh vien quan I! chu chot \ a cac cinhrin c6 li€n quan v6i cic thiinh vi€n qudn l;i cht ch6t.

C6ng ty me

C6ng ty lien ket

C6ng ry li6n k6t

Ban thuyet niDh ney b nAt bA phan hW thanh va phei.JM dac ctng voi Baa cAo tai chinh qui tv nan 2O1s 29

CONG TY c6' PHIN H6A cHAr Drlc crANG -Ji .rr, n ' .,,. r; r.."p .:rip I JUn:. fr)en B_o . ,Jlq.BAO CAo TAI CHiNH QUV ]VCho niin] lAichinjr kdt rhic ngay_: I rhAng 12 nftn 2015 -

C6Dg t] TNHH Vtn Minh

C6ng ty Cd phin H6a chAr Bao Thing

Gi6n c16c C6ng ry TNllLt Vin Minh ld vo- cLia

Chir tich HDQT

C6ng tv li€n ki:t

LAO cAIrh Lao Cai

Gido dich t0i cttc h1n liAn quan khticCiao dich ph6t sinh v6i cec c6ng ty lien doanh, li€n k6t da dugc trinh b?iy o thuydt rrirh s6 V.2Crio giao dich ph6t sinh giira C6ng t), v6.i c6c ben li6D quan kh6c kh6ng phei ld c6ng q, lien doaDh. lienkdt nhLL sau:

Ln] k6 ltr dlru nenr d6n cuoi A\ l|alNIm nry Nim tru6c

Cing tr CP B gint vi Hde chAt Drc Giang (DGC)DGC chuy€n tri tieu hengChLryen 1fd tian c6 lirc cho DGCNlua hing cira DCCDich vu vin chuyin do DGC cung capThue GTGT dau viroChuteD tfd ti€n mua hdng cho DGC

COng t! TNHH Vin MinhNhap mua ver . dd rhi nghidn cLia Vitll MinhThu6 C rcT dau v?ro

Chuy6n be tien mua heng cho Vin MinhVir Minh trA tian Drua hdng

198.917.643,392

96,470,381,536

88,,18?,860

8,594.93',7,2',7 /564.247,062

6.400,000,000

1,125,068,049

14.156,412

539,609,453

1.281,472,529

89.999,948.855I35,701,118.551

29,181.615

6.3t5.653,0i,1636,5I3,772

4 ,199 ,999 ,9t)2

3 .212.1e1 -606319.829.r70

3,728,97i,5381,500,76i.704

(6ng n.t yli c.ic bAu lien qltdn khcicC6ng no vdi cric b€n li6r quan kh6c duo. c rdih bary trong cic rhuy6t ninh o MLrc V.Cac khoan cdng no phdi thu cac ben lien quan khic khoiig co ba6 cldm vd sC allioc thanh toanKh6ng c6 khodn du phdDg phdi thu kh6 ddi neo dugc lap cho cic khoan nq) phaithu c6c b6nkhnc.

Ln) La rn diu

bAng t1cn.

li€n quan

2

Th6ng tin va bO phanTh6ng tir bd phin duoc trinh bdy rheo liDh vuc kinh doanh vd khu vuc dia l]i. Brio crio b6 phin chinh v.:ul.i thco liDh vuc kinh doanh dua trOn co cru t6 chiLc v:i quen li noi b6 vd he rh6ng 860 c6o rni chinh n6ib6 cda C6ng tl, do cdc hoat d6ng kinh doanh cira C6ng ty duoc 16 chirc vd quen li theo nnh ch;t cua

"l1nphim vd dich vu. do riri ro vd qi suit sinh ldi cLia C6ng q bi r6c d6ng chri,v6u b6.i nhiing thdc biet re srnol,rrr\ad.clr ' , ^.; q .urg.dp.

Thu t tit' ra linh t'uc Ai h lnonh( ng l' (o ca. Lrlr \ c (inn do"nh cl,ir,h ,a..

- Linh vuc sin xu6r: ld hoat d6ng s xuit phiit pho, decalciurn ph5t phdt, supe len, Silicat.- LiDh vqc thucrng rmair b6n quing b6t apatit, luu hujnh, fero.

Th6ng tir ve ket qua kinh doanh, 1ii siin cO dinh vd c6c 12ii sen ddi haD kh6c vd gi6 rri ciic khoen chi phil6n khdng bing tien cna b6 phAn theo linh vlrc kinh doanh c[ra Tap doin nhu sau:

Lidhv+csanxuit Linh r+crhudng mfi CAc kho:i. ro?itrn.

nnd don cu0iki Dnl

BAn thuyet ninh nay b nldt bd phan hop lhenh va pheiduoc dac ci)ng votBea c1atu chinh qu! lV nen 2A15

c0ns

30

c6NG Ty cd PHAN H6A cHAr Dr?c GrANG - LAo cArU r.rn ' o

'g ' . , ep . ang l oore. l J)!r Boo l ,drj. irl. llo'-iBAo cAo r^r cHiNH eut rvCho nnm tii{hinh kdt rhnc Dga} l I thAng 12 nam 2015

l)oanh thu Lhulin ve bi,.hitg lri cung cit dich v\r 2.054.'163.801.514 61,827.503.382 2,118.291.1r.1.116

Do.rh th! d id vJ blinhi.g \ri cuug cip dlcl, \u

T6re dooLh thu thrdni bdn hnae ri .ang .ip 2,05.1,,16.],801,s1{ 63,827.s0jjJ82 2tt tE,:4r,.]0+,8')6

154,.146.335.251

(r r0..11r,6.16.956)

:,1t.011.638.2ri

2,1.328.1?i.9.ri

(28 50i 692.r55)

70..100

(1ri.008.156) \t

(17.849,2 r E.916)

222,1r5,015,16J l

: I r' I' r '" ,i0.,-r:r,-.8 - r ' .i r,-,r:.rCic chi phi kl6ng phin

Ldi rhuin LLt ho.t dinrs

J)oaih thu hodr ding tai

Chi thj rli chinh

Th! iliilp khic( hi|hilihic(hi phi lh!; Lhu nhapdoaDh rghiqr hien hdih

Chl nhi rhua thu nhtlp

do, h D8hifu holln ldi

Lari nhtnt \u thu6 thu

TAa!! chi phl dii pt1dlsihh G nud fii stitl cini rn dtu fii sn, .hi 96,14{,911,996 105,2s2,5{0 96,2s0,16r,5.16

TOhg i1i phi khlu hnori fuAr bA .hi phi t i 60,077,5tE,194 49,182,:t02 60,126.900.s96

lAag gin hi c.ic khoilk.hi phit't kh6rg bAng

hno vi tuan bi.hi phi

I)oanh N rhuin !a brDhdDe \i cung ci| dich vu 1,623.22?.903.585 187.110.49j.955 LElu.J58.t99.-i,10

l)oanh lhu Lhuiin r0 biinhir-e rii cung cip dich \u

-e1na cdc b0 fhAn

Ban huyet ninh nay h n1t bd phen hop hAnh va phaidM dac ctns voi Eaa cao bi chihh qui lV nen 2a1S 31

cONG TY c6 PHIN HoA cHAr.oU.c,GrANG - LAo cArO,a,":' ' nt;r;".hi;o lifs loo': l"r)er Ban lrJrg In\ lro'ii

BAo cAo rAl cHiNH QU'i IV

Cho niln lai chinh k& rhnc ngiv 3 t thing 12r16n 2015

Ta'ry nonrh Au thunn

i bn, hi,v ri tunS rnP

Ket qua kilh doanh lheo

bi phAf

Cic chi thi khing Phdn

tqi nhudn til hoil dintg

I)oanh thu ho.I ding la!

Chinhiliichi'rh

Chi fhikh.c(-hi |11i $ue ihu nhtp

dor.h nghieP hian hdil

Chi phi thu6 |hu nhap

doanh nehiEP hoan la'

Lli u1a tuu thui thu

1,623,22?.903.585

290 245.720.3.11 1,059,261.2i6

l'810'J5b Joa r+0l8?.130,495,955

291.30.r.981.i6?

(85,156,912.1E0)

209.r18.069.1111

15,.198.18.1.165

(21.,114.218,611)

9.r09,0r3.0r6(9.8,19..160.5,ri1)

(30.72i.211.3r.1)

Ting chi phi dd Phdl.sntll dt nuo tiii lil ca

dlnh ii ctit tiii lin .lAi 30,458,945.995

192,316,366,301

30.458,9{5,995

\q

'16 g d1i phi khiu hna 10.9,18,415,622,i fiAn bi chl Phl tr.i 10,9:1E,415,622

ttu\i:c lni hgt

T:ii san vd no pheri tra cira bO phan theo linh vuc kinh doanh cia C6 g 1y nhlr sau:

Linh rqt sin xuiit Linh !r"t thuong n?i Cnc kho'n loiit' il

l.l8r.544.9.15.019

c0ns

1.1IJ1.544.94i 019

5.511.790.?6i5.3.15.711.?l J 166.079,052

sii cu6iki'

lnl :ri lrqc lieP cua b0

l disir phat Lrn cho bO

Ciic tdisim khOne Phtu ba

\o thiiL'it llLlc Ii6P cira

b0 phi-r

No phajtrr nhan bd cho

\d phij ld khoig Phin

--igll'"!qiql0l.s +1,0i0..120

ru1.942.056.420

359.i31.672.192343.504,434.664 10.821.231.728

521'315,020,'166

Bah thoyet ninh nay b ni)t ba phan hc'p hanh va phAidBc dac cung vdi Baa cAo bi chinh qui tV nen 2015 32

CONG Ty cd PHAN H6A cHAr Dfc crANG - LAo cArn:-c r'.l .orr.ro'iep.arsloorg l.r enBco lung.rirf cordiBAO CAO TAI CIIINH QI]Y IVCho ndn] liichinh k6t fiirc ngiv 3l rhang l2 nim 2015

riri 162.101,-0i 756,962,:10.1,70i

l..tjta ljt ao7 ,l0l_905.519 l.li88,l i3.i la)

Iii sJ tryc riap.ua bi)

'fdi sii phdr b0 cho bd

ci. Lili sin k|nrg fh6n ba)

No t|ni naiNc riat cuab0 thiDNo philir.i phdn bd choh(i phin

Nd phdi trii [hong phan

l,15l.tcu,t 79,.]21

1.18.t28,r1+.b.19 1r18.i28,5,1.t_319

.1t l.l5 j i2r,0lo 46.i00.01i.969 '1.19.855.i41.98,i

2l | .1lrn rlo,i ll

2b Th6ng tin i khu tittc dla t!HoCt dong cna C6ng ty duoc phan b6 chli y6u 6 khu vUc trong nudc vd khu vqc ngoai nuocchitiet doanh thu rhuen vd ben hdng vii cung c6p dich vlr ra bon ngodi theo khu vuc dia ri dua tr6n vitficia kh6ch h:ing nhu sau:

LUT Ke tU oau

82q.790,'08,t.17

nam t6n cutii k! IiyNIm 1ru6c

Khu vlc lrong nlr6c

KhLr vuc nr6c ngoeic0ng

83s,689.517.007

r,282,601,787.889

.148,058,889.1 t l1,362.299.s r0.22:l

2,118!!9r,304,896 1,810,J58,3qo,5.t0

3t

Quin li nii ro tii chinh

Lloal dong clla COnS q/ phit sirh cec rlli ro tdi chinh sau: riri ro tiD dung, rii ro thanh khoAn vd rii ro thilruorrg. Ban Ci6m d6c ohiu rrich nhigm trong viec fii6t lep cic chinh s.ich va c6c ki6m sorit nhin giamlhieu cdc dri ro tdj chinlr cing nhlL gi6m s6t vidc rbuc hi6n c6c chinh sAch vd c6c kiCm soat da rlricl lap.

Rii turinl nBRiri fo tin duDg la rui ro tni m6t ben tham gia trong hqp diing kh6ng c6 khi ning rhuc hi6n duoc nghia vucnr rrlnh din d6n t6n thdt va tai chinh cho C6ng ty.C6|g 1), co cic riri ro tin dung pl6t sinh chLr yeu tr:r.c6c khoin phai thu khnoh hdng, tidn giri ngin hang Vi

ll ' thtt khr tt ltr,'tCing tv giiim thi€u rLii rotin dung bdng c/rch chi gjaodich v6i cric don vi c6 khri rringtdi chi lt6r. ],euceu mo thu tin dung hoic c6 tii sAD dam beo d6i vdi cec do.n vi giao dich lin <iiu hay ch|a c6 th6ng rin!d kbA ning tdi chilrh. Ngodi ra. rhan \,iOn le r{,an cong rro t ruong rul en theo ddi no ;hii rhu d6 ddn d6c

Ban thuyet nnh nay h n1t bA phan hqp thanh ve phai duVc dac cajng voi Bea cAa 6ichinh qui tV nAn 2A1S 33

CONG w cd pHAN H6A cHAr Dfc GrANG - LAo cArDi .1" rI oiofe,cr ldreloono. l' 'c, Bco .a g it-,"o.aBAo cAo rir cHiNH euV rvCho nanr iai chinh kel thiLc ngdv :l1 thdng 12 nim 2015

Khoan phei thu khech hing cna Cdng ty lien quan d6n nhidu don vi vd cri nhdn n6n rij ro liD .lung tepr 'r - doi 'r klro"rr plr:r'rhu klrr.h lrl g la rl6p

lten gu ngln hang

Cec khoan tian gLii ngan hdng.c6 kj han vd kh6lg c6 kj,han cna C6ng ry duoc glt.i tai cic ng6n hnng c6uy tin do vAy nri ro rin dung d5; v6i tian gn i ngan hdng Ii thdp.

Ctie khoan cho ray

C6ng ry cho c6c c6ng r)- con vd cec fiinb vien quan l]i1 chLi ch6r vay tidn. Cec do.n vi vi ce nh6n l1iy dduc6 u) tin vd kha ning thanb toin t6t ren rLii ro tin dung d6i v6i cic khoan cho va1. ld thip.

B-rle fh.r, ltcll \d rl, _ -i"l qua \. n \a |:t;rt gi" cL.rcd. la. c;r rdi . hrnh nhr .J.

Chua qui Chua qud h:tn Da qun hanh?n hay chur nhmg bjgiinr nhung kh6ng

Ltgi:jm gi! gie q'.rm gia

Dn qun har!A/honc bi gidrn gin

cOne

so cu6ik!

I ia. !i c.ic thoan

Cic ll,ol]]r phaiLlru kh6c

c0og

S0 dnu nim

Cnc khoin phiithu khac

c0ng

8.252.725.37i

36i.68 r,268,981

I 1i.969.5'16.503

r,065.307,106

186,968,8,{?,963

4.134,767,036

12r,255.253,813

:2.+.837.l6l.:168

82.542,600,764

733,369,785,081

8.252,725,373

363 68t,268.981

ll3,969,5,16 503

I 065.301.106

486,968,8.r7.963

Chua qun Chua qui han De qun hanh.rn hay chua nhung bjgiAm nhung kh6ng

bi si:im eijl sii sidm eij

Dl qui hanvn/honc bi gilim gi:i c0nc

4.714.767,036

121.255.251,813

52.1t837.163.,163

82,512.600.764

733,369,785,081

3b Rii to thnfi khoiinRiri ro thanh khodn le i ro C6ng ry gAp khd khdn khi thuc hiCn nghla vu rdi chinh do thi6u an.

Riri ro thanh khoan cira C6Dg t) chi y6u ph6t sinh tir viec ciic tdi sAn tii chinh vd ncr phai t|e lrii chirh c6clc I ).. Jiern dro l,an leJlr lrau.C6ng h quan U dri ro thanh khoan thdng qua dic biCn ph6p: thlLong xuy6n theo ddi clc y6u ciu vi rhanhtoAn hi6n tai vd dlr ki€n trong tuong Iai dC duy rri m6t Iuong ti6n cing nhu c6c khoin vay d. mirc phir ho-p.girin sdt cic lu6ng tidn phit sinh rhuc rO v6i du ki6n nhim giim thi6u riinh huong do bi€n d6ng cna Iudngtiir.

khoen ro phai tue tii chinh phi phrii sinh (bao 96rr cd tni phei t|i) d!r.a tr6nd6ng vd chua duoo chi€t khdu nhu sau:

Tir 1 nllrl tr6 Tren 1 niirn Tr6n 5 nim

Ban thuy't hinh nay h n6t bO phAn hop thahh vA phard@c doc cDng v6iB4o caa d chinh qui tv n6n 2A1s

Thdi han thanh to6n cira c6cthdi han thanh torin theo hop

cONG ry cd pHnN H6A cHAr ofc GrANG - Lio cArDd l :, r.uri :.rido l",,gloo'j.hl\enBdo llt. |,,LJoadBAo cAo rAr cHiNH euv rvCho nan lai chinh k;l tbuc ngiv 3I thdnq 12 ram 20i5

Va) vd noPhei lf:i nglrdi binClnc khoan phai tfa khacc0ng

Phei rA ngudi b6n

C6c khoiD phei 1ra kh6cc0nc

Tii sAn tii chi h

Tian vi c:ic khoen tuo.'ng dLLong tidnPhai thu khdch h?1Dg

332.671.654.018

98,254,663.216

9.148,76r,581

--,t,10,077,078,815

Ti 1 nim tni Tren I nnnr

131.6?3.654.0t398.25,1.663.216

9,148,761.58l

_4q{zl,!z!,8q

cOne

,+33.226.730.0s2

101,546,358.141

TrAn 5 nIm

433.2:6.710.051

101,5,:16.358.441

165.857,691,884 165.851.691.88.1

Ban Gi:im d6c cho rnng mfc d6 rui ro d6i voi vidc tri ng ld rhap. C6ng ry c6 khd neng ttranh roin cechhoan no. rlin han tiL ddng riin tii ho4t clQng kinh doanh v?r tidn thu rir c:ic tdi sen tii chiDh dno han.

3c Rii r0 thi trudngRiri ro thi lrudng ld riri ro mi gi, tri hop li hodc cdc lu6ng tian !.ong tlrong lai cta c6ng clr tdi chinh sebi6D d6ng theo nhirng rlray d6i cira gi6 thi rrudrrg.

Rni ro thi lrudng lien qLran dan hoat d6ng cia C6ng ty gdlrr: rrlii ro ngo4i rO. rui ro lni suit. rLii ro vd gidohirng khorn vd rlri fo gii hing h6a. ngu)0n vat lieu.

Clnc phen tich \,4 d6 nha),, c6c dAnh gi6 duoi dey li6n quan d6n tinh hinh lrii chinh cla Ca)ng ty tai ng:i], l0thing9nim20l5virngey3lrhdDgt2nam20t4tr€ncosogieftinorhuin.MLicrhr\doi r at)gia_ aisuAt, gi6 chirng kho6n, gia hdng h6a, DguyCn vat li6u st dfng dA phan rich d6 nha\,duoc dua hen viecdnnh gid khe rang c6 thd xriy ra tro'g vdng nrQt nam r6i v6i c6c didu kiEn quan s6r dugc cira thi truong taithdi di6rn hi6n lai.Rt)i tu ngoLli t0

Riri ro ngoai te ld rti ro md gi6 tri hcrp li hodc c6c ludng ti€n tro'g tucrng ]ai cLrra c6ng cu tdi chinh se bi6nd6ng theo nb0ng tha) d6i cia ri giA h6i do6i.

C6ng ty nlip khiu nguyOn \,ir liCu phuc vu cho sin xu6t vi xuit khiu sdn phim v6i d6ng tidn giao dichchn y6u li USD do viy bi 6rh hLL6.|g bdi su bi€n d6ng cna ry gi6 h6i doei.

C6ng ty qLrnn 1j riri ro lid. quan c16n bi6n d6ng cua qi gi6 he,i doii bdng c6cb r6i lru thdi han thanh toincdc khorin no. du bio !i giA ngoaitC. du) tri h9p ly- co ciu vay vi Dg giia ngoai te ve VND, l$a chon thd.iali€'.. mua \?L thanh 1.'6. ciic khoan ngoai te rai rhoi di6n ti gii lhip, sir dung t6i uu ngLr6n tidn hidn c6 decAn barng gina rui ro ty gii vi riri ro thanh khoen.

RiLi fo do bien d6ng cin r)- gid h6i dodi gitra VND vd USD dAn loi nhudn sau thu€ v:i v6n chi sd biiu ciraCdng S lil kh6ng dAng kO do Do. thuen co gid tri nhd.Rtii ra ri gid ngurAt \,ilt tieu

r.rrgr) rurui -o \i .u oien d^1! crlJ gia ngu\e \.r LeLt. r ura rl qUan 11 rui ro rc gii rrgrrlc, rar .rerrbing cdch thco ddi chit che c6c rhdng rin va tirh hirh c6 lien quan cira thitrLLd.ng nhirn qu6r 1! thdi didm.rr."tarrj k. lrur. ."rr rrrir ri nuclrongro klto -otcdclthopl\

.{. Gii tri hQp li cia tii s:in vi nq phai trA tii chinhGi{ tri ghi s6 Gi6 tri hqp lj

S6 cu6i kj Sri diu nem s6 cu6; tri Sii dnu nnn

700,630,'80,377

8.2s2,725.373 ,1,71.1.767.036

111,969,546,503 l2r,255,253.81l

8,252,725,373 4.131.J 6',7,036

t 1i,969 5.16.503 121,255.253,813

Ban thuyet ninh nay E nAt bA phen hAp thanh ve phaiduEc dac cnng v6iBaa caahichinh qut jV nAn 2A15 35

c6NG Ty cd pHAN 16r crAr o0c crrr,re - lAo clrDr .ir (.rrCo-erolip r;, Loor!. lL)e1 B-o.,a1g. ril-I"o.a.BAo cAo r,\r cH]NH eu)i rvCho na.r til chinh kCt thirc ngal 3l th6ng 12 nim 2015

Cric khoAn cho rayPhiithu khicc0nc

Nlt phAi tui ttii chhlt

Phai tfd ngudi bAn

Cdc klroiD phii tra khAc

c0ne

363,681,268,981

413,932.000186,377 ,172,8s7

524.817,163,,168

82.209,262,205733,036,:146,522

163,681.268,o8 | 524,8t7.161,46882,209,262,20547i-9i2.000

Gra lrl gnl so

so cuor r{J Do oal| nam332.671,654.01 8 433.226.730.052

98,254,663.216 101,5;16.1s8.441

9,148,761.581 165,857,69t.884

,140,077!078,815 700,630,780,377

486,37't.412,a51 733.036.4,16.522

Gie tr! hqp lis6 cuiti kl 56 diu nlllr

332,673,654.018,133.226.730.05298.254,663,2t6 10t,546,358.411

9, r 48,761,581 165,857.691,884

140,q2,0]!,!]! _l!!,q4J!!,32Ci:i ifi ha-p Ii cLia cic tdi sen tii chinh vd no phai rii tii chinh duo. c phan 6nh theo gi6 tfi c6 rh6 iiLgcchuydn d6i trong m6t giao dich hien tai gi{la c6c bdn c6 dil dir hidu bi6t vd mong mu6n giao rlich.C6ng O sir dung phuong phdp vd gi6 dinh sau de udc tinh gi6 tri hgp ]i cira c6c tii sin rdi chiDh v:i nophii tre tdi chinlr: ci6 tri ho. p li cta ti.]n vi clic khoAn tuong duorg ridn, phei thu kh6ch hdig, cho vay.cdc khoen ph:ii thu kh6c, vay, ph6i l-ri ngudi bin v:i cic khoen phei ra khiic ng;n han ruong aluong gii 1fi

s6 s6ch (da I du phdng cho phdn udc tirrh c6 khd ning kh6ng thu hdi duq,c) cr"B+-.!-lCrqin nruc nay do

LAp D

Ngadi lap bi6u K6 to{n tnrang

H6 Manh Linh

Ban huyet ninh nay b ndt bd phan hop thanh va phei dugc 6Ac cing vorBAo cea Hichinh qui lV nAn 2A1S

\

v

coNGTy cP,HoA\${ffiO(C GANG

Pham Thi Pham Thi ch Phuong

36