CONC; TY CO IM1AN RAU QUA THIJC l'HAMAN GIANG(Thanh lap tai nicnc C V",t,' hoa Xci hoi C 'ha nghTu Viel Nam)

BAO CAO TAI CHiNIl DA DUOC KIEM TOAN

Cho nam tai chinh ket (hue ngay 31 tilling 12 nam 2012

_ CONG TY CO PHAN RAH QUA THI/C PHAM AN GIANGEJ So 69-71-73 duongMguyln Hue, PhucrngMy Long_ Th^nh pho Long Xuyen, Tinh An Giang, CHXHCN Viet Nain

MUC LUC

BAO CAO COA BAN GIAM DOC 1

BAO CAO KIEM TOAN DOC LAP 2-3

BANG CAN DOI K& TOAN 5

BAO CAO KfeT QUA I-IOAT BONG ICINH DOANI-I 6

BAO CAO LlTUCHUYfiN TIEN T 7 . 8

THUYfiT MINH BAO CAO TAI CHINH 9 - 24 IX

" fti S TjESS S

CONG TY CO PHAN RAU QUA THlTC PHAM AN CIANGS6 69-71-73 dirangNguyln Hue, Phudng My LongThanli ph6 Long Xuyen, Tinh An Giang, CHXI-ICN Viet Nam

BAO CAO ClIA BAN GIAM DOC

Ban Giam doc Cong ty Co phan Rau Qua Thirc Pham An Giang (gpi tat la "Cong ty") de liiiih bao cao nay ciingvcri bao cao tai chinh cuaCong ty cho nam tai cliinh ket thiic ngay 31 thang 12 nam 2012.

HOI BONG QUAN TRI VA BAN GIAM BOC

Cac thanh vien ci'ia Hoi dong Quan tri va Ban Giam d6c da dieu hanh C8ng ty trong nam va dSn ngay lap bao cao

nay gom:

Hoi dong Quail triOng Huynh Quang Bau Chu tjch6ng Liru Bach Thao Thanh vi6nOng Quach Thanh Binh Thanh vienOng Huynh Quang Vinh Thanh vie"n 'Ong Trim Cong Thuy Thanh vien yOng Nguyen Chi TuSn Thanh vien (

Ban Giam docOng Huynh Quang Ban Tong Giam d6c ^

Ong Quach Thanh Binh Pho T6ng Giam d6c ,\ng Trail Cflng Thuy Pho T6ng Giam d6c *(

TRACH NHI M CIJA BAN GIAM DOC

Ban Giam doc Cong ty co truch nhiem lap bao cfto lAi chi'nli lining nam phan anh nipt each trung thirc va hop ly tinhhinh Tai chinh cung nhu kel qua hoat dong kinh doanh va tinh hinh luu chuyen lien le ciia Cong ty. Trong viec lapbao cao tai chiiili nay, Ban Giam doc dirge yeu cau phai:

@ Lira ciion cac chinh sach ke loan thich hgp va ap dimg cac chinh sach do mot each nhat quan.@ Dira ra cac xet doan va ircrc tinh mot each hgp ly va than tiong.@ Neu ro cac nguyen tac ke to^n thich hgp c6 dirge tuan tliu hay khong, c6 nhii'ng ap dung sai lech trong yeu can rf\

ugc cong bo va giai thich trong bao cao tai chinh hay khong. @%@ LSp bao cao tai chinh trgn co so hoat dong lien Uic trfr trivdng hgp khong the cho rang Cong ty se tiep tiic hoat /

d6ng kinh doanh. TRj@ Thi<!t k& va thirc hien he thong kicm soat noi bo mot each huu hieu cho muc dich lap va trinh bay bdo cao tai > I

chinh hgp ly nham han che riii ro va gian Ian. ^

Ban Giam d6c Cong ty chju trach nhiem dam bao rang so" sach ke toan dirge ghi chep mot each phii hgp d6 phan ~^

dnh mot each hop ly tinh hinh tai chinh cua Cong ty a bh Icy thai diem nao va dam bao rang bao cao tai chmh tuanthu cac chuan myc ke toan Viet Nam, he th6ng ke lodn Viet Nam va cac quy dinh hien hanh c6 lien quan tai VietNam. Ban Giam doc cung chju trach nhiem dam bao an loan cho tai san ciia Cong ly va thirc hien cac biSn phapthich hgp di ngan chin va phat hi n cac hanh vi gian Ian va sai pham kliac.

-^BaiTaSiam doc xac nhan rang Cong ty da tuan thu cac ySu cSu nSu tren trong viec lap bao cao tai chinh.

@ s^~@~">L^ \ #JfbfiX, OJat vaPQ i dien cho Ban Giam doc."**

TWynfftjiiang BSuT6ng GiSm a6cNgay 10 thing 5 nain 2013

Sd: 0?<}% ,'Deloitlc-A UDHCM-RE

BAO CAO KIEM TOAN DOC LAP

Cac Cd dong. Hoi eliing Quan trj va Ban Giiini docCong ty Co phSn Rau Qua Thuc Phiim An Giang

Cong ly TNHH Deloitte Viet NamTing 18, Toa nha Times Square22-36 Nguyen Hue, Quan 1Tp. Ho Chi Minh, Viet NamTel : +848 3910 0751Fax: +848 3910 0750www.deloitte.com/vn

Chung toi da kiem loan bang can doi ke toan tai ngay 31 thang 12 nam 2012 cung vai bao clio ket qua boat dpngkinh doanh, bao cao lirn chuyen ti n te cho nam tai chinh kit ihuc cung ngay va thuySt minh bao cao tai chiiihkern theo <goi cluing la "bao cao tai chinh"j cua Cong iy Co phan Ran Qua Thuc Pham An Giang (goi tat la"Cong iy") duac lap ngay 10 Lhang 5 nam 2013, tii trang 3 den trang 24. Bao cao lai chinh kern theo khong tihamphan anh tinh hinh tai chinh. ket qua boat dong kiuh doanh va tinh hinh km chuyen tien te theo cac nguyen tac vathong le k toan duac chap nhan chung tai cac nuac khac ngoai Viet Nam.

Trach nhiem cua Bnu Giam doc vn Kiem toiin vien

Nhu da tiinh bay trong Bao cao cua Ban Giam doc lai trang 1. Ban Giam doc Cong iy co trach nhiem lap bao caotai chinh. Trach nhiem cua chung toi la dua ra y kien ve bao cao tai chinh nay dua tren kit qua cua cuoc Idem

toan. Bao cao tai chinh cua Cong ty cho giai doan lir ngay 1 lhang 6 nam 201 1 (ngay chuyen doi) den ngay 31thang 12 nam 2011 duac kiem loan bcri mot cdng ty kiem loan khac vai bao cao kiem toan ngay 31 lhang 1 nam2012 Uinh bay y kien chap nhan loan phan.

Co' so' ciia y kien

Chung toi da thuc hien cong viec kiem toan theo cac Chuan muc kiem toan Viet Nam. Cac chuan muc nay yeuceUi cluing toi phai lap ke hoach va tlurc hien cong viec kiem loan de dat dupe sir dam bao hop Iy rang Bao cao taichinh kh6ng co cac sai sol iiong yeu. Cong viec kiem toan bao gom viec kiem tra, tien ca sa chpn mau. cac bangchung xac minh cho cac so lieu va cac thong lin trinh bay tien bao cao tai chinh. Chung toi cung dong thai lienhanli danh gia cac nguyen tac ke loan duac ap dung va nhung u6c tinh quan Upng cua Ban Giam doc cung nhueach trinh bay long quat bao cao lai chinh. Chung toi lin tuemg rang cong viec kiem loan da cung cap nhung ca so1hap Iy cho y kien cua chung loi.

Nhu da trinh bay tai Thuyet minh so 4 va 9 phan thuyet minh bao cao tai chinh, tai ngay 31 thang 12 nam 2012khoan loi th kinh doanh phat sinh lu viec co phan hoa vai so tien la 9.535.617.423 dong duac Cong ty ghi nhantren khoan muc chi phi tra truoc dai han lien bang can doi ke toan va chua thuc hien phan bo vao ket qua boatdong kinh doanh ke lu khi chinh thuc chuyen doi thanh cong ty co phan vao ngay 1 thang 6 nam 2011 va dir kienbat dau phan bo tu nam 2013. Neu Cong ty thuc hien phan bo khoan lai the kinh doanh trong thai gian 10 nam ketu khi chinh thuc chuyen doi lhanh cong ty co phan vao ngay 1 thang 6 nam 2011 Ihi loi nhimn truoc thu^ cua ky

ke loan tir nsay 1 thang 6 nam 2011 den ngay 31 lhang 12 nam 2011 va loi nhuan chua phan phoi tai ngay 31thang 12 nam 2011 se giam vai so tien IJin hrc.n la 536.244.350 dong va loi nhuan truoc thue ciia narn tai chinh ketthuc ngay 31 thang 12 nam 2012 se giam voi so tien la 053.561.742 dong.

Nhu da neu tai Thuyet minh so 21 phan thuyet minh bao cao tai chinh. Cong ty da dieu chinh giam chi phi sirdung von doi vai khoan phai tra cho Quy ho tra sap xep Doanh nghiep cua Lly ban nhan dan tinh An Giang vai soti n la 14.343.073.731 dong ciia ky ke toan tu ngay 1 thang 6 nam 2011 den ngay 31 thang 12 nam 2011 vai s6tien la L45S.01j.287 dong vuo thu nhap khac trong nam 2012 lhay vi phai clieu chinh hoi lo theo nhu quy djnhcua Chuan muc ke toan Viet nam so 29 (VAS 29) - Thay do: chinh yach ke toan, uoc tinh ke toan va cac sai sot.Neu Cong ty ap dung VAS 29 de" di u chinh h6i to khoan nay thi loi nhuan truac thu6 va sau ihue cho nam taichinh ka thuc ngay 31 thang 12 nam 2012 se giam Ian luol vai so ii6n la 1.458.013.287 dong va 1.209.488.832d6ng. Dong thai, lai nhuan chua phan ph6i. thue va cac khoan phai nop Nha mrae tai ngay 3 1 thang 12 nam 2011se tang voi so tien Ian kral la 1.209.488.832 dong va 248.524.455 dong.

NiCu'C;a

mONNHIILC

IE

Ten Deloitte tiwac dung de chl mot hoac nhieu thanh vien ciia Deloitte Touche Tohmatsu Limited,mot cong ty TNHH c6 tru so- tai Anh. va mang \ a\ cac hang thanh vien - m6i thanh vien la mott6 chiic ape lap ve mgt ph^p ly. Vui I6ng xem tai website www.deloitte.com/about de biet themthong tin chi ti t ve ca cau phap ly cua Deloitte Touche Tohmatsu Limited va cac hang thanh vien.

Y kien ngoai trir

Theo y kien cua chung loi, ngoai tru anh hirang den bao cao Lai chinh cua cac van de dime neu & cAc doan tren,bo cao tai chinh kem Lheo da phan anh trung time va hop ly, tren cac khfa canh irong ySu, tlnh hinh t ti chinh cuaCong ty tai ngay 31 tliang 12 nam 2012 cung nhu ket qua hoat dQng kinh doanfi va tinli hinh kru chuySn tiln techo nam tai chinh kh thuc cung ngay, phu hap vdi cac Chuan myc ke loan Viet Nam, He thong ke toan Viet Nam

va cac quy dinh hien hanh co lien quan tai Viet Nam.

Ngoai ra, chung toi xin liru y den Thuyet minh so 12 phfin thuy t minh bao cao tai chfnh da tiinh bay viec C6ng tydang ghi nhan mot khoan phai tta cho Quy ho trg sap xep Doanh nghiep cua Uy ban nlian dan tinh An Giang voisot n la 14.343.073.731 d6ng tai ngay 31 thang 12 nam 2012 (tai ngay 31 thing 12n&m2011: 14.343.073.731

dOng). Day la khoan chenh lech gifra gift tri so sach cua Cong ty tai th6i diem xac dinh gia tri doanh nghiep taingay 30 thang 6 nam 2009 so voi th6i diem Cong ty chinh thuc chuyen doi thanh cong ty co phSn vao ngay 1thang 6 nam 2011 va khoan gid lii chenh lech nay van dura dime Uy ban nhan dan tinh An Giang phe duyet taingay lap bao cao tai chinh nay.

sfefBinh TiiPho Toiig Giam docChung chi KiSm loan vien so 0488/KTVThay mat va dai dien clioCONG TY TNHH DELOITTE VIET NAMNgay 10thang5nam2013Thanh ph6 Ho Chi Minh. CHXHCN Viet Nam

Trfin Kim Long HaiKiem toan vienChung chi Kidm loan vien s6 1503/KTV

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CONG TY C6 PHAN RAU QUA THty'C PHAM AN CIANGS8 69-71-73 Dudng Nguyen Hue, Phuimg My Long, Thanh pho Long Xuyen B.io cao tai chinhTinh An Giang, CHXHCN Viet Nam Clio nt'im lai chinh ket illllc ngay 31 thang 12nam2012

BANG CAN )6l KE TOANTai ngay 31 thang 12 nam 2012

ThuyetTAISAN Mas6 minh 31/12/2012

A.TAISANNGANHAN(100=110+130+140+150) 100 84.489.930.411

I.Tien va cac khoan tuong auong tidn 110 5 36.296.828.335l.Tien 111 7.986.828.3352. Cac khoaii tirong duang tien 112 28.310.000.000

II.Cac khoan phai thu ngSn han 130 12.627.311.1521.Phai thukhach hang ' 131 11.030.669.731

2.Tra irucSc cho ngucri ban 132 1.239.099.4313.Cac khoan phai thu khac 135 357.541.990

III.Hang t6n kho 140 6 33.992.990.6031. Hang t6n kho 141 33.992.990.603

IV.Tai san ngSn han khac 150 1.572.800.3211.Chi phi tra trade ngan han 151 561.723.3152.Thue gia trj gia ting dirge khau tru 152 623.811.3553.Tai san ngan han khac 158 387.265.651

B.TAI SAN DAI HAN (200=220) 200 34.142.873.345

I.Tai san CO dinh 220 23.880.542.443l.Taisancd dinhhttuhinh 221 7 20.903.629.743

-Nguyen gia 222 89.972.491.230-Gia trj hao mon luy kS 223 (69.068.861.487)

2.Tai san CO dinh vfl hinh 227 8 2.951.480.676-Nguyen gia 228 3.750.673.200-Gia trj hao mon liiy ke 229 (799.192.524)

3.Chi phi xay dung co ban d* dang 230 25.432.024

II.Tai san dai han khac 260 10.262.330.902l.Chiphitratmcrcdaihan 261 9 10.262.330.902

TONG CONG TAI SAN (270=100+ 200) 270 118.632.803.756

MAU B01-DNDan vi: VND

31/12/2011(Trinh bily lai)

83.166.278.589

54.260.378.40023.780.378.40030.480.000.000

6.644.514.296 5l \.217.039.164 Yf'

15.000.000 P5412.475.132 ,/*

Jm21.789.555.996 f/J21.789.555.996 "

471.829.89769.062.447

279.660.77S123.106.672

41.090.354.308

31.536.036.88528.584.556.209 .89.052.756.796 \

60.468.200.587) \ \.951.480.676 VJ]

3.750.673.200 'HI(799.192.524)////

9.554.317.4239.554.317.423

124.256.632.897

Cdc thuySt ininh kern theo lir /rang 9 den /rang 24 la nidi bo phdn hgp thanh cua bao cao tai chinh

CONG TV CO PHAN RAU QUA THI/C PHAM AN CIANGSo 69-71-73 Duong Nguyen Hue, Phmjng My Long. Thanh pho Long Xuyen Bao cao tai chinliTinh An Giang. CI-IXI-ICN Viet Nam Clio nam tai chinh kit thuc ngay 31 lliang 12 nam2012

BANG CAN BOI KE TOAN (Tilp theo)Tai ngay 3 I thang I 2 nam 2012

NGUON V6N

A.NO PHAI TRA (300=310+330)

I.No1 ngan han1.Vay va ngngan han2.Phai Ira ngirai ban3.Ngufri mua tia lien trudc4.Thue va cdc khoan phai nop Nha inrdc5.Phai tra nguai lao dpng6.Chi phi phai ira7.Cac khoan phai Ira, phai nop khac8.Quy khen thuong. phi'ic Ipi

II.Nodaihaii1.Vay va ng dai han2.Dir phong iva cap mat viec lam

B.NGU6N VON 400-410+430)

I. Von chii so1 huu1.Von dieu le2.Chenh lech ty gia h6i doai3.Quy dau tu phat trien4.Quy du phong lai chiuh5.Quy khac thuoc nguon von6.Lpi nlmaii dura phan phui

TONGCONG NGUON VON (440^300+400)

CAC CHI TIEU NGOA1 BANG CAN D6i Kit TOAN1. Ngoai le cac loai-Do la My (USD)-Euro (EUR)

Thuyctiniiih

Bui Phuc LpcNgudi lap bilu

Ngo Thu HaKe toan truon;

fluynh Quang DauTong Giam docNgay 10 thang5 nain 2013

Cue ihuyet minh kem iheo \x /rang 'J Jen trang 2-1 Id mot bo phdn hop thanh cua boo cau tin chinh

MSso

300

31031 1312313314315316319323

330336337

400

41041 1416417413419420

440

Thuyjtminli

10

|l

12

13

14

31/12/2012

55.116.262.814

54.239.327.77119.002.941.2835.970.624.0282.301.475.8171.037.311.7581.246.674.448

840.441.24022.555.752.520

1.284.106.677

876.935.043876.935.043

-

63.516.540.942

63.516.540.94260.000.000.000

863.5S1.952863.581.952992.498.581796.878.457

118.632.803.756

MAUB01-DNDonvj:VND

31/12/2011(Trinhb vl<ii)

56.752.193.685

54.741.830.10622.059.099.6972.476.738.0933.088.958.361

294.997.766956.526.790

7.522.216.98117.103.890.307

1.239.402.111

2.010.363.5791.776.935.043

233.428.536

67.504.439.212

67.504.439.21260.000.000.000

37.522.583250.000.000250.000.000375.000.000

6.591.916.629

124.256.632.897

Rn\i

1

D

CONG TY C6 PHAN RAH QUA THI/C PHAM AN GIANGSo 69-71-73 DuongNguyen Hue. Phuang My Long. Thanh ph6 Long Xuyen Bao cao tai chinhTinh An Giang. CHXHCN Vie! Nam Clio nam tai chinh kit thiic ngay3) thang 12 nam 2012

BAO CAO KfeT QUA HOAT DQNG KINH DOANHCho natn tai chinb kdl thuc ngay 31 thdng 12 na"m 2012

MAU B01-DNDon vi: VND

CHITIEU

1.Doanh thu ban hang va cung cap djch vu2.Cdc khoan giam trir doaiili thu3.Doanh thu thuSn ve ban hang va cung ciip djch vii(.10=01-02)4.Gia von hang ban va dich vu cung cap5.Lg-i nhuan ggp ve b n hang va cung cap dich vu(20=10-11)6.Doanh thu hoat dpng tai chinh7.Chi phi lai chinh

- Trongdo: Chi phi la\ vay8.Chi phi ban hang9.Chi phf quan ly doanh nghiep10.Lai nhuan tliuan tir hoat dong kinh doanh(30=20+(21-22)-(24+25))11.Thu nhap khacl2.Chiphikliac13.Lai nhuan khac (40=31-32)14.Loi nhuan tru6c thue (50-30+40)15.Chi phi thue thu nhap doanh nghiep hien hanh16.Loi nhuan sau thuS (60=50-51-52)17.Lai co* ban tren eo phieu

Thuyetminh

0102

10II

22232425

3031324050516070

1920

158319.645.4703.254.167

158.316.391.303128.723.168.353

29.593.222.9503.072.187.9381.410.309.4241.385.096.2729.585.781.0638.674.412.596

12.994.907.S052.59S.455.478

583.856.2112.014.599.267

15.009.507.0722.737.868.026

12.271.639.046

TO- 1/6/2011Pen 31/12/2011

95.935.483.954

95.935.483.95476.593.120.614

19.342.363.3404.312.446.6162.670.436.3352.483.186.1715.964.052.9375.838.532.936

9.181.787.74860.143.8243.000.000

57.143.8249.238.931.5721.522.014.9437.716.916.629

23

Bui Phiic LocNguoi lap bi6u

IN go Thu HaKe toiin trirong

Wr plf uang DauTong Giam (16cNgiiy 10 thAng 5 nSm 2013

Cdc thuyel mink kern iheo tu (rang 9 den (rang 24 la mot bo phdn hop thanh ciia boo cao (ai chinh

6

CONG TY CO PHAN RAU QUA THI/C PHAM AN GIANGSo 69-71-73 Duong Nguyen Hue, Pliuang My Long, Thanh ph6 Long Xnyen BSo cao tai cliinhTinh An Giang, CHXHCN Viet Nam Clio nam tai chinli ket tlu'ic ngay 31 thang 12 nam2012

BAO CAO LUX) CHUYEN TIEN TECho nam lai chfnh ket thuc ngay 31 thang 12 nam 2012

MAU B 01-DNBonvi: VND

Tu-1/6/2011CHI TIEU Ma s6 2012 d6n 31/12/2011

1. Ll/U CHUYEN TIEN TU HOAT BONG KINH DOANHl.Loinhuan truoc thue 01 15.009.507.072 9.238.931.572

2.Bieu cliinh cho cac khoiin:Khau hao tai san c6 dinh 02 8.686.155.900 5.592.748.956

L6 chenh lech ty gia hoi doai chua time hien 04 (13.352.089)

Lai tir hoat <16ng dSu tir 05 (2.869.051.851) (3.824.390.178)

Chi phi lai vay 06 1.385.096.272 2.483.186.171

3.Lp'i nhuan tu- hoat cTong kinh rioanh tru-6'C thay Soi vonluudong 08 22.198.355.304 13.490.476.521

Thay <16i c4c khoan phai thu 09 (6.595.023.405) (I.411.973.777)

Thay d6i hang ton kho 10 (12.203.434.607) 5.859.084.255

Thay d6i cac khoan phai tia 11 (4.896.382.289) (30.945.684.917)

Thay d6i cac khoan Chi phi tra trade 12 (1.200.674.347) 229.960.822

Tien lai vay da tia 13 (1.385.096.272) (2.483.186.171)

Thue thu nhap doanh nghiep da npp 14 (2.020.291.770) (2.405.799.233)

Tien thu khac tir hoat dong kinh doanh 15 1.660.000 449.439.856

Ti8n chi khac cho hoat dong kinh doanh 16 (824.398.703) (123.106.672)

Luu chuygn tieil thuSn til hoat dong kinh doanh 20 (6.925.286.089) (17.340.789.316)

II. LUU CHUYEN TIEN TtT HOAT DONG BAU TUTiSn chi mua tai san CO djnh 21 (1.030.661.458) (1.171.867.869)

Tien thu lai tien gui 27 2.869.051.851 3.824.390.178

Lul chuy^n tiSn thuan til hoat Song dau tu- 30 1.838.390.393 2.652.522.309

HI. LlfU CHUYEN TIEN TU HOAT DONG TAI CHJNHTi&i vay ngSn han, dai nan nhan ilugc 33 96.045.124.819 39.689.134.491Tien chi tra no g6c vay 34 (100.001.283.233) (38.326.483.895)C6 tuc da Ira cho c6 d_6ng 36 (8.936.922.400)Lwu chuyln tiin thu&n tir hoat dong tai cliinh 40 (12.893.080.814) 1.362.650.596

Lu-u chuyjn tien thufln trong nani/giai aoan 50 (17.979.976.510) (13.325.616.411)

TOn vh cac khoan tuong auong tijn dSu nam/giai doan 60 54.260.378.400 67.560.156.205

Anh hiring ciia thay d6i ty gia quy d8i ngoai te 61 16.426.445 25.838.606

TiSn va cac khoan tuong duong tien cuoi nam/giai doan 70 36.296.828.335 54.260.378.400

Cac thuySi mink kern theo tie (rang 9 din irang 24 la m$t bo phdn hap thanh cua bao cao ten chinh

7

01

02040506

08091011121314151620

212730

33343640

50

60

61

70

15.009.507.072

8.686.155.900

(13.352.089)

(2.869.051.851)

1.385.096.272

22.198.355.304

(6.595.023.405)

(12.203.434.607)

(4.896.382.289)

(1.200.674.347)

(1.385.096.272)

(2.020.291.770)

1.660.000

(824.398.703)

(6.925.286.0S9)

(1.030.661.458)

2.869.051.851

1.838.390.393

96.045.124.819(100.001.283.233)

(8.936.922.400)(12.893.080.814)

(17.979.976.510)

54.260.378.400

16.426.445

36.296.828.335

9.238.931.572

5.592.748.956

-(3.824.390.178)

2.483.186.171

13.490.476.521(1.411.973.777)

5.859.084.255

(30.945.684.917)

229.960.822

(2.483.186.171)

(2.405.799.233)

449.439.856

(123.106.672)

(17.340.789.316)

(1.171.867.869)

3.824.390.178

2.652.522.309

39.689.134.491(38.326.483.895)

-1.362.650.596

(13.325.616.411)

67.560.156.205

25.838.606

54.260.378.400

CY

U.

LAMG,.*

HI

CONG TY CO PHAN RAU QUA THl/C PHAM AN GIANGSo 69-71-73 Duong Nguyen Hue, Phirimg My Long, Thanh ph6 Long Xuyen B.io cao tai chinli

Tinh An Giang, CHXHCN Viet Nam Cho nam lai chinh ket thuc ngay 31 thang 12 nam 2012

BAO CAO Ll/U CHUYEN TIEN T6 (Tilp theo)Cho nani tai chinh ket thi'ic ngay 31 thang 12 nam 2012

Thong tin bo sung cho cac khomi niiic phi tien te

Tien diing dS mua Lai sail c6 djnh trong nSm khong bao g6m so tien 275.609.934 dong (nam 2011: 0 dong), la so

tien dung de mua them tai san co dinli phat sinh trong nam ma chua ducrc thanh toan. Vi vay, mot khoan tientirang irng da dirge dieu chinh tren phan tang, giam cac khoan phai tra.

Tien chi tra co tuc irong nam khong bao gotn so li n 6.651.077.600 dong, trong do so tien c6 tire chira chi tra tu

[gi nhuan sau thue cua nam 2011 la 2.234.927.600 dong va so tien tain ling co tuc ciia nam 2012 chira chi tra la4.416.150.000 dong. Vi vay, mot khoan tien tixang uug da dirge dieu chinliJjeifcpiiL tang, giam cac khoan phai

Biii Pluic LocNguoi lap bilu

Ngo Thu HaKe toaii truong

@gB^nli Quang DSu

Tong Giam doeNgiy 10thang5 nam2013

Cac thuvet minh kem theo tit (rang 9 den (rang 24 la mgi bo phdn hap lhanh cua bao cao tai chinh8

CONG TY CO PHAN RAU QUA THlTC PHAM AN GIANGSo 69-71-73 duong Nguyen Hue, Phirang My Long, Thanh ph6 Long Xuyen Bao cao tai chinh

Tinh An Giang, CHXHCN Viet Nam Clio nanUiu chiuh ketlhuc ngay 31 thang 12 nam 2012

thuyet minh bao cao tai chinh mau b 09 - dnCac ihuyfa minh nay la mot bo phan hop thanh va cdn dugc doc ddng (hat vai bao cao tai chinh kern theo

1. THONG TIN KHAI QUAT

Hinh thu'cscrhuu von

C6ng ty co phan Rau qua Time pham An Giang (duai clay goi tat la "Cong ty"), tien than la Cong ty Djchvu Ky thuat Nong nghiep An Giang, doanh nghiep nha nir6c dugc co phan hoa theo Quyet dinh so569/QD-UBND ngay 3 thang 4 nam 2008 cua Uy ban Nhan dan linh An Giang.

Cong ty da dang ky hoat dong duoi hinh time cong ty co phan v6i ma s6 doanh nghifp 1600230014 theoGi&y churng nru-in dang ky Cong ty Co phan do Sa Ke hoach va Dau tu tinh An Giang cap ngay 1 thang 6nam 2011. Tru s6 dang ky Cong ty dat tai so 69-71-73 duong Nguyen Hue, phuang My Long, thanh phoLong XuySn, tinh An Giang.

Tong so nhan vien cua Cong ty Lai ngay 31 thang 12 nam 2012 la 614 nguai (tai ngay 31 thang 12 nam2011: 685 nguoi).

Hoat d$ng chinh

Hoat dong chinh ctia C6ng ty bao gom: ch<S bien va ba.o quin rau cu qua; san xuAt m6n an, thurc an ch6bien s5n; ban buon nong, lam saji nguySn lieu (tru go, tie, niia) va dong vSt song; san xuh thuc an gia sue,

gia cam va thuy san; ban buon thuc pham; ban buon do uong; che bien, bao quan thit va cac san pham tuthit; san xuat do uong khong con, nude khoang; ban buon gao; che bien, bao quan thuy san va cac sanpham tir thuy san.

2. CO SO' LAP BAO CAO TAI CHiNH VA NAM TAI CHINH

Co1 so1 lap bao cao tai chinh

Bao cao tai chinh kem theo cua Cong ty dugc trinh bay bang Dong Viet Nam (VND), theo nguyen tac giig6c va phu hop vai cac Chuan muc ke todn Viet Nam. He thong ke toan Viet Nam va cdc quy dinh hien

hanh co lien quan tai Viet Nam.

Nam tai chinh

Nam tai chinh cua Cong ty bat dau tu ngay 1 thang 1 va ket thuc vao ngay 31 thang 12. Nam lai chinh dautien cua C6ng ty sau khi chuyen doi la tir ngay 1 th^ng 6 nam 2011 den ngay 31 thang 12 nam 2011.

3. AP DUNG HlTONG DAN Kti TOAN MOI

Ngay 24 thang 10 nam 2012, Bo Tai chinh da ban hanh Thong tu so 179/2012/TT-BTC ("Thong tu 179")quy dinh viec ghi nhan, danh gia va xu ly cac khoan chenh lech ty gia trong doanh nghiep. Thong tu 179co hieu hie thi hanh kg tir ngay 10 thang 12 ntim 2012 va dirge ap dung ttr na"m tai chinli 2012. Thong tu179 dua ra hudng dan cu th^ ve ty gia ap dung doi v6i viec thanh todn va danh gia lai cac khoan muc tienle c6 goc ngoai le. Ban Giam doc danh gia viec ap dung Th6ng tir 179 khong c6 anh hircrng trpng yeu denbao cfto lai chinh ci'ia Cong ty cho nam tai chinh ket thuc ngay 31 thang 12 nam 2012.

4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU

Sau day la cftc chinh sach ke todn chu yeu duoc Cong ly ap dung trong viec lap bao cao tai chfnh:

Uoc tinh k6 toanViSc lap bao cao ta.i chinh tuan thu theo cac Chuan muc k toan Viet Nam, He thong k^ toan Viet Nam va

cac quy dinh hien hanh co lien quan tai Viet Nam yeu can Ban Gi&m d6c phai co nhung irac tinh va giadinh anh huotig den so lieu bao cfto ve cong ng, tai san va viec trinh bay cac khoan cong no va tai santiem tang tai ngay ket thuc nien do ke toan cung nhu cac so lieu bdo cao ve doanh thu va chi phi trongsu6t nSm tai chinh. Mac du cac udc tinh ke toan dugc lap bang tat ca sir hieu biet ciia Ban Giam d6c, so

thuc te phat sinli co th6 khac vai cac u6c tinh, gia dinh dat ra.

CONG TV CO PHAN RAL) QUA THI/C PHAM AN CIANGSo 69-71-73 duong Nguyen Hue, Phirang My Long, Thanh pho Long Xuyen Bao cao tai cliinhTlnh An Giang, CHXHCN Viet Nam Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2012

THUYET MINH BAO CAO TAI CHINH (Tilp theo)Cac thuyet minh nay la mot bo phdn hop thanh va can duac doc dong thai vat bao cdo tai chinh kern theo

Cong cu tai chinh

Ghi nhan ban dau

Tai son lai chinh

Tai ngay ghi nhan ban dan, tai san tai chinh dugc ghi nhan theo gia goc cong cac chi phi giao dich c6 lienquan true lie'p den viec mua satn tai san lai chinh do. Tai san tai chinh ciia Cong ty bao gom tien, cackhoan tirong duang lien, cac khoan phai thu khach hang va cac khoan phai thu khac.

Cong iiq' tai chinh

Tai ngay ghi nhan ban dilu, cong no tai chinh duoc glii nlian tlieo gia goc tru di cac chi phi giao dich c6lien quan trur tigp den viec phat hanh cong no- tai chinh 66. Cong ng tai chinh ciia Cong ty bao gom cackhoan vay va no ngan han, phai Ira ngutri ban va phai tra kliac, vay dai han.

Banta gin lrii sau liin ghi nhan ban (lau

Hien tai, chua co quy dinh ve danh gia lai cong cu tai chinh sau ghi nhan ban dau.

Tien va cac khoan tircnig ctuong tien

TiSn mat va cac khoan tirong duang tien mat bao gom tien mat tai quy, cac khoan ky cuac, ky quy, cackhoan dau tir ngan han hoac cac khoan dau lu co kha nang thanh khoan cao de dang chuyen doi thanh lienva it c6 rui ro lien quan den viec bien dong gia tri chuyen doi cua cac khoan nay.

Du phong no1 phai thu kho doi

Dir phong ncr phai thu kho doi dirov- trich lap cho nhOng khoan phai thu da qua han thanh loan tir sauthang trcr len, hoac cac khoan thu ma nguai no kho co kha nang thanh toan do bi thanh ly. pha san hay cackho khan tuang lur.

Hang ton klio

Hang ton kho dircrc xac dinh tren ca sa gia thap han giCia gia goc va gia tri ihudn c6 the thyc hien ducrc.Gia goc hang ton kho bao gom chi phi nguyen vat lieu true liep, chi phi lao dong true tiep va chi phi sanxuat chung, neu co. de co dirge hang ton kho 6 dia diem va trang thai hien tai. Gia goc cua hang ton khoduoc xac dinh theo phuang phap binh quan gia quyen. Gia trj thuan co the thuc hien dugc dirge xac djnhbang gia ban uoc tinh trir cac chi phi uoc tinh de hoan thanh san pham cung chi phi tiep thi, ban hang vaphan phoi phat sinh.

Dir ph6ng giam gia hang ton kho cua Cong ty duoc inch lap cho hang ton kho loi thai, h6ng. kern phamchat va khi gia ghi so cua hang ton kho cao han gia tri thuati co the thuc hien dugc tai ngay ket thuc niendo ke loan.

Tai san co dinh huu hinh va khan hao

Tai san c6 dinh hihi hinh dugc trinh bay theo nguyen gia trir gia tri hao mon luy ke. Nguyen gia tai san c6d|nh liuu hinh bao g6m gia mua va toau bo cac chi phi khac lien quan iryc tiep den viec dira tai san vaotrang thai sin sang sir dung. Tai san co djnh huu hinh dugc khau hao theo phuang phap duang thang diratren thai gian hfru dung uac tinh. Ti le khau hao hang nam cu the nhu sau:

So namNha cua.vat kiSn true 10-25May moc. thiet bi 5 - 12Phuang tien van tai 10Thiet bj quan ly va tai san kliac 3-10

CONG TV CO PHAN RAU QUA THI/C PHAM AN GIA1NGSo 69-71-73 dirang Nguyen Hue, Phnong My Long. Thanh pho Long Xuyen Bao cao tai cliinhTmli An Giang, CHXHCN Vie! Nam Clio nain tai chlnli ket Ihuc ngay 31 thang 12 nam 2012

TH11YET MINH BAO CAO TAI CHINH (TOp theo)Coc llutvet minh nay la mot bo phdn hap thanh va can durac dQC dong thai v&i bao cao tai chinh kern theo

Mot khoan time dugc xem la thue hoat dong khi ben cho thue van dupe lurang phan Ian cac quySn Igi vaphai chiu ri'ii ro ve quyen sa huu tai san. Chi phi thue hoat dpng dugc ghi nhan vao bao cao ket qua hoatdong kinh doanh theo phuang phap duang thing trong suot thai gian time.

Tai san co cTinti vo hinh va khan lino

Tai san c6 djnh vo hinh the hien gia tri quyen sir dung dat khong c6 thai han. Quy6n sir dung dht khong co

thai han khong tinh khau hao theo cac quy dinh hien hanh.

Chi phi xay dung co1 ban do' dnng

Cac tai san dang trong qua trlnh xay dung phuc vu muc dich san xuat, cho thue, quan In hoac cho bat ky ^muc dich nao khac dirge ghi nhan iheo gid goc. Chi phi nay bao gom ca chi phi d|ch \ i va chi phi ISi vay :]'

c6 lien quan phu hop vai chinh sach ke loan ciia Cong ty. Viec tinh khau hao cua cac tai san nay dugc apdung giong iihtr v6i cac tai san khac, bat dau tu khi tai san 0 vao trang Ihdi s5n sang sir dung. ' ^

Cac khoan tra triro'c dai hn .

AChi phi tra tiuoc dai han bao gom gia tri loi the kinh doanh do chuyen doi hinh tliirc sa htru va cac khoan ^

chi phi tra truac dai han khac. ^

Gia tri Igi the kinh doanh la khoan chenh lech khi tien hanh xac djnh gia tri cua Cong ty cho muc dichchuyen doi thanh cong ty co phan. Gia tri Igi the kinh doanh dirpc phan bo vao bao cao k^t qua hoat dgng

kinh doanh trong thoi gian 10 nam ke tir khi Cong ty chinh thirc chuyen doi thanh cong ty co phan.

Cac khoan chi phi tra truac dai han khac bao gom gia trj cong cu, dung cu da xuat dung va cac chi phi "khac va dirge coi la c6 kha nang dem lai Igi ich kinh te trong tirong lai cho Cong ty vai thai han tir mgt 7

nam tra len. Cac chi phi nay dugc von hoa dirai hinh thirc cac khoan tra trirdc dai han va dugc phan bo Hvao bao cao ket qua hoat dgng kinh doanh, sir dung phuong phap durang thang v6i thai han tir mot nam Ttra len. 'Ul

i'E

Ghi nhan donnh thu \

oanh thu ban hang dugc ghi nhan khi dong thai thoa man tat ca nam (5) dieu kien sau: ^

(a) Cdng ty da chuyen giao phan Ioti rui ro va Igi ich gan lien vai quyen so huu san pham hoac

hang hoa cho ngir6i mua;

(b) Cong ty khong con nam giu quyen quan ly hang hoa nhir ngirai sa hiru hang hoa hoac quyen

Idem soat hang hoa;

(.c) Doanh thu dirge xac tljnh tirang cloi chac chan;

(d) Cong ty se thu dugc Igi ich kinh te tir giao dich ban hang; va

(e)Xac dinh dugc chi phi lien quan den giao dich ban hang.

Doanh rhu ciia giao dich ve cung cap d|ch vu dugc ghi nlian khi ket qua ciia giao dich d6 dirge xac d|nhmot each dang tin cay. Tiuong hap giao dich ve cung cap dich vu lien quan den nhieu nam thi doanh thudirge ghi nhan trong nam theo ket qua phan cong viec da hoan thanh tai ngay ket thue nien do ke toan. Ketqua ciia giao dich cung c5p dich vu dugc xac djnh khi thoa man tat ca bon (4) dieu kien sau:

(a)Doanh thu dirge xac dinh tirang doi chac chan;

(b)Co kha nang thu duoc Igi ich kinh te tu giao dich cung cap dich vy do;

(c)Xac dinh dugc phan cong viec da hoan thanh tai ngay ket thue nien do ke loan; va

CONG TY C6 PHAN RAU QUA THUC PHAM AN GIANGSo 69-71-73 duong Nguyen Hue, Phufrng My Long, Thanh pho Long Xuyen Bao cao tai chinhTinh An Giang, CHXHCN Viet Nam Cho nam tai chinh Ice1! Ihiic ngay 31 thing 12 nam 2012

THUYET MINH BAO CAO TAI CHINH (TOp theo)Cac ihnyel minh nay !a mQl b$ phan hap thanh va can clitgc dQC dong thai v&i bao cao tai chinh kern theo

(d) Xac dinh dugc chi phi phat sinh cho giao dicli va chi phi de hoan thanh giao d|ch cung cap dich vu do.

Lai tie"n gai ducrc ghi nhan tren ca sa don ti'ch, dugc xac dinh tren so dir cac tai khoan tien gai va lai suStap dung.

Ngoai te

Cong ty ap dung xu ly chenh lech ty gia theo hirang din cua ChuSn mire k loan Viet Nam so 10 (VAS10) "Anh huang cua viec thay d6i ty gia h6i doai" va Thong tu 179/2012/TT-BTC ngay 24 thing 10 nam2012 ciia B Tai chinh quy dinh ve ghi nhan, danh gia, xir ly cac khoan chenh I$ch ty gia hoi doai trongdoanh nghiep. Theo do, cac nghiSp vu phat sinh bang ngoai te dugc chuyen doi theo ty gia tai ngay phatsinh nghi$p vu. So du cac khoan muc tien te c6 goc ngoai tS tai ngay ket thuc nien do ke toan dugc chuySndoi theo ty gia tai ngay nay. Chenh ISch ty gia phat sinh dupe hach toan vao bao cao k t qua hoat dongkinh doanh. Lai chenh lech ty gia do danh gia lai cac so du- tai ngay ket thuc ni6n d^ ke toan khQng diro"cdung dS chia cho cac co dong.

Chi phidivay

Cac khoan chi phi lai vay dui?c ghi nhan vao ket qua hoat dng kinh doanh khi phat sinh.

Time

Thu6 thu nhap doanh nghiep tlie hien tong gia tij ciia so thue pliai tra hien tai va so thue hoan lai.

So thue phai tra hien tai dirge tinh dira tren thu nhap chili thue trong nam. Thu nhSp chiu thue khac vcri lainhuan thuan dirge (rinh bay tren bao cao k t qua hoat dong kinh doanh vi thu nhap chiu thue khong baog6m cac Ichoan thu nhSp hay chi phi tinh thue hoac dirge khau tru trong cac nam khac (bao gom ca lomaiig sang, neu co) va ngoai ra kh6ng bao gom cac chi tieu khong chiu thue hoac khong dugc khau tru.

Thue thu nhap hoan lai dugc tinh tren cac Ichoan chenh lech gitJa gia tri ghi so va ca sa tinh fhu6 thu nhapcua cac khoan muc tai san hoac cong ng tren bao cao lai chinh va dugc ghi nhan theo plurong phap bangcan d6i ke toan. Thue thu nhap hoan lai phal tra phai dugc ghi nhan cho tat ca cac khoan chenh ISch tarnthai c6n tai san thue thu nhap hoan lai chi dugc ghi nhan khi chac chan co du lgi nhuan tinh thue trongtirong lai de kliau tru cac khoan chenh lech tarn thai.

Thue thu nhap hoan lai dirge xac dinh theo thue suSt du tinh se ap dung cho nam lai san dugc thu hoi hayng phai tra dirge thanh toan. Thue thu nhap hoSn lai dugc ghi nhSn vao bao cao k t qua hoat dgng kinh

doanh va clii ghi vao von chu so1 huu khi khoan thue do co lien quan den cac khoan muc dugc ghi thangvao von chu s6 huu.

Tai san thue thu nhap hoan lai va ng thue thu nhap hoan lai phai tra dugc bu tru khi Cong ty c6 quyen hgpphap d6 bu trir giCra tai san thue" thu nhap hien hanh vai thue thu nhap hien hanh phai nop va khi cac taisan thue thu nhap hoan lai va ng thue thu nhap hoan lai phai tra liSn quan tai thue thu nhap doanh nghiepdugc quan ly bdi cung mot co quan thue va Cong ty co du djnh thanh toan thue thu nhap hien hanh tren casa thuan.

ViSc xac d|nh thue thu nhSp doanh nghiep phai nop cua Cong ty can cu vao cac quy dinh hiSn hanh vetliu . Tuy nhien, nhfrng quy dinh nay thay doi theo tung thai ley va viec xdc dinh sau cung ve thue thunhap doanh nghiep tuy thuQC vao k6t qua kiem tra cua ca quan thue co tham quyen.

Cac loai thue khac dugc ap dung theo cac luSt thue hien hanh tai Viet Nam.

CONG TY C6 PHAN RAU QUA THl/C PHAM AN GIANGSo 69-71-73 dirong Nguyen Hue, Phuang My Long, Thanh pho Long Xuyen Bao cao tni chfnhTinh An Giang, CHXHCN Viet Nam Clio nam tai chinh kel ihi'ic ngay 31 lhang 12 nam 2012

THUYET MINH BAO CAO TAI CHINH (Tiep tlieo)Cdc Ihuyet minh nay la mot bo phan hop lhanh va can cticac doc clong Ihoi vai bao cao tai chinh kern theo

TIEN VA CAC KHOAN Tl/ONG DlfONG TIEN

Ti6n matTien gui ngan h&ngCac khoan Urang ducmg tien

31/12/2012VND

240.425.8467.746.402.489

28.310.000.00036.296.828.335

31/12/2011(Trinh bay lai)

VND

372.416.96423.407.961.43630.480.000.00054.260.378.400

Cac khoan tuang dirang lien llie hien tien giri co ky han duoi 3 thAng tai cdc ngan hang bang Dong VietNain vai lai suat tir 8% den 9% mot nam (nam2011: 14% mol nam).

HANG TON KHO

Nguyen lieu, vat lieuCong cu, dung cuThanh phamHang hoa

33.992.990.603 21.789.555.996

TAI SAN C6 D1NH HtlU HJNH

Thiet bj quan ly

VND

Tong

VND

NGUYEN GIATaingjy 1/1/2012 24.276.425.544 60.653.463.048 3.104.990.814 1.017.877.390 89.052.756.796MuasjmmM - 70S.998.707 - 296.230.727 1.005.229.434Thanh ly, nlm<>ng ban : : : (85.495.000) (85.495.000)Taingay 31/12/2012 24.276.425.544 61.362.461.755 3.104.990.814 1.228.613.117 89.972.491.230

GIA TRI HAO MON Lf'Y KETaingay 1/1/2012 I6.I44.757.3S4 41.478.527.794 2.095.763.356 749.152.053 60.468.200.587Trich kha\ hao 2.244.419.410 6.017.513.686 338.472.S08 85.749.996 8.686.155.900Thanh ly. nhuijng b4n : : : (85.495.000) (85.495.000)

749.152.053 60.468.200.58785.749.996 8.686.155.900

(85.495.000) (85.495.000)Tai ngay 31/12/2012 18.389.176.794 47.496.041.480 2.434.236.164 749.407.049 69.068.861.487

Tai ngiiv 31/12/2012 5.887.248.750 13.866.420.275 670.754.650 479.206.068 20.903.629.743

Taineftv 31/12/2011 8.131.668.160 19.174.935.254 1.009.227.458 268.725.337 28.584.556.209

Tai ngay 31 thang 12 nam 2012, tai sail co dinh ciia Cong ty bao gom mot so tai san co djnh da khan haoh6t nhung van con sir dung vdi nguyen gid la 20.448.S23. 303 d6ng (nam 2011: 7.511.896.844 d6ng).

Nhu trinh bay lai Thuyet minh sC 11 va 14, Cong ty da the chap nha xuo-ng va\ nguyen gia tai ngay 31thang 12 nam 2012 hi 20.831.700.119 dang (ngay 31 thang 12 nam 2011: 14.599.606.919 d6ng) d dam

bao cho cac khoan tien vay ngan hang.

31/12/2012VND

2.698.773.994294.199.449

29.759.138.5961.240.878.564

31/12/2011VND

2.566.288.189265.230.506

15.706.681.6063.251.355.695

Nhactrakvatkientrue

VND

Milym6cvathidlbi

VND

a

CONG TY CO PHAN RAU QUA THUC PHAM AN GIANGS6 69-71-73 cluing Nguyen Hue, Phucrng My Long, Thanh ph6 Long Xuyen BAo ciio tai chinhTinh An Giang, CHXHCN Viet Nam Cho nain lai chinh ket tliuc ngay 31 tliang 12 nam 2012

THUYET MINH BAO CAO TAl CHINH (Tilp theo)Cac thuyil minh nay la niQf bo phqn hap thanh va can dupe doc dong tho'i voi bao cdo lai chinh kem theo

12. CAC PHAI TRA, PHAI N<5P KHAC

Phai tra ve co phan hoaQuy h5 trg sSp xep doanh nghiep (*)Chuang trinh ho tra canh tranh toan cau (GCF)T6ng Cong ty dau tir va kinh doanh von nha nuo-c (**)C6 tuc phai traKhac

(*) Khoan phai tra cho Quy ho trg sap xep doanh nghiep cua Oy ban nhan dan tinh An Giang la khoanchenh lech giCra gid tri so sach cua C5ng ty lai thai diem x&c dinh gi6 tr| doanh nghiep tai ngay 30 thang 6nam 2009 theo Bien ban dinh gia cua Cong ty Co phan Tham dinh gia Dong A so v6i thai diem Cong tychinh tln'rc chuyen doi lhanli cong ty co phan vao ngay 1 thang 6 nam 2011 va Uhoan gia tri chenh lechnay chira dugc Uy ban nhan dan tinh An Giang phe duyet tai thai difim 12p b^o cao tai chinh nay.

(**) Khoan phai tra khac cho Quy hS tig sap xep doanh nghiep cua Uy ban nhan dan tinh An Giang lakhoan lai irac tinh dya iren s6 dir phai tra ve c6 phan h6a vai s6 tiSn la 14.343.073.731 dong cho ky ketoan tit ngay 1 thing 6 nam 2011 (ngay chuySn d6i) d^n ngay 31 thang 12 nam 2011 va khoan lai uactinh nay da dugc C6ng ty di&u chinh vao nam tai chinh ket thuc ngay 31 thang 12 nam 2012.

31/12/2012VND

876.935.043

13. VAY VA Np' DAI HAN

31/12/201131/12/2012 (Trlnh bay lai)

VNP VND

Vay (lai han 876.935.043 1.776.935.043876.935.043 1.776.935.043

Tai ngay 3 thing 11 nam 2009, Cong ty ky licrp dong vay dai han voi Ngan hang Phat trien Viet Nam khuvuc Dong Thap voi han mi'rc tin dung la 4,5 ty dong. Khoan vay nay se dirge tra Iain nhietl l n bSt dau tirngay 29 thang 9 nam 2010 d8n ngay 29 thang 9 nim 2015. Khoan vay chili lai suat 06 dinh 6,9%/nam vadugc tra hang thang. Cong ty sir dung tai san nha may My An de the chap clio khoan vay nay. Cong ty rutv6n Ian &ku vao ngay 29 thang 3 nam 2010 voi s6 tiSn la 3.876.935.043 dong. Tai ngay 31 thang 12 nam

2012, Cong ty c6 s6 dtr ng la 1.776.935.043 dong (ngay 31 thang 12 nam 2011: 2.676.935.043 dong).

Cac khoan vay dai han dugc hoan Ira theo iich bieu sau:

Trong vong nipt n&mTrong nam thu liai

Trir: so pliai tra trong v6ng 12 tMngdugc trinli bay 6" plian nq ng5n han)S6 phai tra sau 12 thang

31/12/2012VND

14.343.073.731157.500.000

6.651.077.6001.404.101.189

22.555.752.520

31/12/2011(Trinhbaylai)

VND

411.778.12814.343.073.731'

1.458.013.287

891.025.16117.103.890.307

31/12/2012VND

900.000.000876.935.043

1.776.935.043

(900.000.000)876.935.043

31/12/2011(Trinhbaylai)

VND

900.000.0001.776.935.0432.676.935.043

(900.000.000)1.776.935.043

CONG TV C6 PHAN RAU QUA THUC PHAM AN GIANGSa 69-71-73 duang Nguyln Hue, Phutrng My Long, Thanh pho Long Xuyen B.io cio (Si chinhTinh An Giang, CHXHCN Viet Nam Cho nain tai chinh k6t thuc ngay 3] thing 12 nam 2012

THUYET MINH BAO CAO TAI CHINH (Tiep (heo)Cdc ihuyet mink nay Id mot bo ph6n hap Ihcmh va can ctvoc cIqc dong thffi v&i bdo cao tai chinh kern theo

v6nchus6huu

Chi ti t ve menh gid co plian va so c6 ph n ciia Cong ly nhu sau:

So hrorig co phan duac phep phSt hanhSo co phan da phat hanh va g6p von day duMenh gia c6 phi6u (VND)

31/12/2012

6.000.0006.000.000

10.000

31/12/2011

6.000.0006.000.000

10.000

Cong ty chi co mot loai co phan thuong khong hiring co tire co dinh \ \ menh gia la 10.000 dong mpt c6phan. Co dong sir hfru c6 plian thircmg duQ'C nhSn co lire khi dugc c6ng bo va co quyen bieu quyet theo ti

le m$t quyen bieu quyel cho moi co phan so huu tai cac cuqc hop c6 dong cua Cong ty. Tat ca cac c6phan den c6 quyen thua huong nhir nhau doi vdi gia tri tai san thuan cua Cong ty.

V6n diSu IS da dirgrc cac c6 dong g6p du tai ngay 31 tliang 12 nflm 2011 va ngay 1 thang 12 nam 2012

nhusau:

So luo'ng co phieu va ti 1 V6n da g6p tai ngaynam giQtai ngay 31/12/2011 31/12/2011 va

6.000.000 JOO 60.000.000.000

Von Ihupc s6 huu Nh4 nude - Uy ban NhSn dSn tlnhAn GiangOng Lira Bach Thao6ng Nguyen Chi Tuan

Cac ci3 d6ng kh4c _

V431/12/2012C6 philu

2.942.4001.230.000

420.6001.407.000 _

(%)

49,0420,507,01

23,45 _

31/12/2012VND

29.424.000.00012.300.000.0004.206.000.000

14.070.000.000

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CONG TY CO PHAN RAU QUA THtfC PHAM AN GIANGSo 69-71-73 duang Nguyen Hue, Phucrng My Long Bsio cao tai chinhThanh ph6 Long Xuyen, Tinh An Giang Clio nam tai chinh ket Uuic ngay 31 thang 12 nam 2012

THUYET MINH BAO CAO TAI CHINH (Tigp thco)Cac thuyei minh nay la mot bo phan hyp thanh va can duac doc dong thai vai boo cao tai chinh kem Jheo

15. BO PHAN THEO LINH VU'C KINH DOANH VA BO PHAN THEO KHL Vl/C DIA LY

B$ phan thco ITnh vuc kinh doanh

Hoat (J6ng sin xuat kinh doanh chinh ciia Cong ty la ch6 bi n va xuat khau cac san phAm tir rau cii qua.Hoat dang san xuat kinh doanh khac cua Cong ty chiem ty trong nho trong tong doanh thu va k t qua hoat

dpng cua Cong ty trong nam cung nhu ky ke toan truac, theo d6 thong tin tai chinh trinh bay tren bangcan d6i kk, toan tai ngay 31 thang 12 nam 2012 va ngay 31 thang 12 nam 2011 cung nhu toan b doanhthu, chi phi trinh bay tren bdo cao ket qua hoat dong kinli doanh cho nam tai chinh k6t thuc cung ngay vaky kS'toan tru0C deu lien quan d&i hoat dong kinh doanh chinh. Do do, Cong ty khong tiinli bay bao cdo

bp phSn theo ITnh vuc kinh doanh.

BO phan theo kliu vuc dia ly

Doanh thu cua Cong ty c6 duoc la do xuat khau cac san pham tir rau cu qua da che bien cho cac khachhang is nu6c ngoai trong khi doanh thu do ban hang trong nudrc chiem ty trong nh6 trong tong doanh thutr6n bdo cao k t qua hoat dong kinh doanh cua Cong ty trong nam tai chinh ket thuc ngay 31 thang 12nam 2012 va ky ke toan truac. Do d6, Cong ty khong irinh bay bao cao bo phan theo khu vltc dja ly.

16. DOANH THU BAN HANG VA CUNC CAP DICH Vy

Doanh thu ban hangDoanh thu cung cap dich vu

17. GIA VON HANG BAN VA DICH VV DA CUNG CAP

Gia von hang banGia v6n dich vu da cung cap

18. CHI PHI SAN XUAT KINH DOANH THEO Y U TO

Chi phi nguyen lieu, vat lieuChi phf nhan congChi phi khau hao tai san co dinhChi phi djcli vu mua ngoaiChi phi khac

2012VND

142.029.268.72216.290.376.748

158.319.645.470

2012VND

116.216.189.44112.506.978.912

128.723.168.353

2012VND

86.465.249.03031.188.245.2098.686.155.900

21.057.353.9426.182.549.725

153.579.553.806

TCr1/6/2011din31/12/2011

VND

80.795.135.14815.140.348.80695.935.483.954

Til1/6/2011d&i31/12/2011

VND

67.221.495.0379.371.625.577

76.593.120.614

Tir1/6/2011den31/12/2011

VND

43.288.480.80721.206.630.8155.592.748.956

11.629.677.0763.331.410.003

85.048.947.657

CONG TY CO PHAN RAU QUA THUt PHAM AN GIANGSo 69-71-73 ducmg Nguyln Hue, Phircmg My Long Bao cio tai chinhThanh pho Long Xuyen, Tinh An Giang Clio narn tai chinii ket thuc ngay 31 thang 12 natn 2012

THUYET MINH BAO CAO TAI CHINH (Tiep thco)Cac Ihuyit minh nay Id mQl bo phgn hap thanh va can dime doc tfdng thai vai bao cao tai chinh kem theo

19. DOANH THU HOAT DONG TAI CHINH

Lai tien gi'riLai chenh lech ty gia da thirc hi nLai chenh lech ly gia chira thuc hien

2012VND

2.869.051.851189.783.998

13.352.0893.072.187.938

Til 1/6/2011den 31/12/2011

VND

3.824.390.178488.056.438

4.312.466.616

20. CHI PHI TAI CHtNH

Lai vay ngan hang

Chi phi sir dung von tarn li'nh Tir ngay 1/6/2011 den ngay

31/12/2011L che"nh lech ty gi da ihirc hien

TCr 1/6/20112012 din 31/12/2011VND VND

1.385.096.272

25.213.1521.410.309.424

1.025.172.884

1.458.013.287

187.250.1642.670.436.335

21. LQ'I NHUAN KHAC

ThuthanhlytaisanThutienphathapdongDieuchinhgiamchiphisirdungvontaintinhtungay1/6/2011denngay31/12/2011Khac

TienphatviphamhanhchinliKhac

Lauihuankhlic

1.458.013.287610.896.419

2.598.455.478

159.048.088424.808.123583.856.211

2.014.599.267

3.492.60060.143.824

3.000.0003.000.000

57.143.824

CONG TY CO PHAN RAH QUA THUC PHAIY1 AN CIANCSo 69-71-73 duxmg Nguyen Hue, Pluiong My Long Bao ciio tai chinhThanh pho Long Xuyen. Tinh An Giang Cho nam lai chinh ket thuc ngay 31 thang 12 nam 2012

THUYET M1NH BAO CAO TAI CHINH (Ticp theo)Cdc thuvet mink nav la mot bo phcin Iwp thanh va can Jiroc doc Clung thai v&i bao cao tiii chinh kern theo

22. CHI PHITHUE THU NHAP DOANH NGHIEP HIEN HANH

Lgi nhuan truoc thui 15.009.507.072 9.238.931.572

Dieu chinh cho tlui nhap chiu tliue:Trir: thu nhap khong chiu thu 1.685.541.731Cong: Cae khoan chi phi khong duoc khau irCr 320.834.408 38.000.000Thu nhap chiu thud 13.644.799.749 9.276.931.572Thu6 suat 25% 25%Chi phi thue'thu nhap doanh nghiep 3.411.199.937 2.319.232.893

Cac khoan giam trir time thu nhap doanh nghiepKhoan thue dirac giani do uu dai du1 an dau tu (*) 138.U14.609 144.925.832Khoan thuS dupe giam 30% (**) 783.841.757 652.292.118Chi phi thug thu nhap doanh nghiep hien hanh 2.489.343.571 1.522.014.943Thue1 thu nhap doanh nghiep phai nop bo sung sau quyel toan 248.524.455

Chi phi thue thu nhap doanh n hiep nam hien hanh 2.737.868.026 1.522.014.943

Cong ty co nghTa vu nop thue llui nhap doanh nghiep vai I hue suat 25% Lrcn thu nhap chiu thue.

{*) Cong ly dirac huong iru dai ihue thu nhap doanh nghiep doi voi cac du an dau tu sau:

-Thu nhap tir viec dau tu hai kho lanli v6-i cong suat 150 tan va 300 tan ducrc mien time thu nhSp doanhnghiep mot nam (2008) va giam 50% so thue phai nop irong 4 nam tiep theo (tu nam 2009 den nam

2012);-Thu nhap tir viec ma ipng them day chuyen ilong hop dirac mien ihue thu nhap doanh nghiep mot nam(nam 2008) va giam 50% so thue phai nop trong 4 nam tiep theo (tir nam 2009 den nam 2012);-Thu nhap tir dau tu1 xay dung kho lanh voi cong suat 500 tan dugc mien thue thu nhap doanh nghieptrong 3 nam (tu nam 2009 den nam 2011) va giam 50% thue phai nop trong 5 nam tiep theo (tir nam 2012d&i nam 2016). y

(**) Cong ty duoc giam 30% so thue thu nhap doanh nghiep phai nop trong nam tai chinh, theo huong danlai Thong tu 140/2012/TT-BTC ngay 21 thang 8 nam 2012 cua Bo Tai chinh ap dung cho cac doanhnghiep sli dung nhieu Sao dong trong ITnii vuc gia cong ehe bien nong san, lam san va thuy hai san.

23. LAI CO'BAN TREN CO PHIEU

Viec tinh loan lai co ban tren co phkki plian bo clio cac CO dong sa lulu co phan pho thong cua Cong tydugc thuc liien tien ca sa cdc so lieu sau:

Tir 1/6/20112012 (tan 31/12/2011VND VND

Lpi nhuan sail timeTrir: Lai ehenh lech ty gia dura tlurc hicnLoi nhuan de tinh lSi eo" ban trcn cci phieuSo binh quan gia quyen cua co phan pho thongLai co1 ban tren co phieu

12.271.639.04613.352.1)89

12.258.286.9576.000.000

7.716.916.629

7.716.916.6296.000.000

1.286

2012VND

15.009.507.072

1.685.541.731320.834.408

13.644.799.749

25%3.411.199.937

138.014.609783.841.757

2.489.343.571248.524.455

2.737.868.026

Tu1/6/201 1(ten31/12/2011

VND

9.238.931.572

38.000.0009.276.931.572

25%2.319.232.893

144.925.832 "A

652.292.118 ;V'\

.522.014.943 @*./

1.522.014.943 /

CONG TY CO PHAN RAU QUA THTJC PHAM AN G1ANGS6 69-71-73 duong Nguyen Hue, Plurong My Long Bao cio tai chinhThanh pho Long Xuyen, Tinh An Giang Cho nam tai chfnh k t thuc ngay 31 thdng 12 nam 2012

THUYET MINH BAO CAO TAI CHINH (Tigp theo)C6c thityil minh nay la mot bo phgn hap thanh va can dupe doc rfong ihoi voi bdo cao tai chinh kern theo

24. CAM KET THUE HOAT DONG

Chi phi thue hoat dong toi thi6u eta ghi nlianvao ket qua hoat dpng kinh doanh trong nam/giai doan

Trong vong mot n&mTir nam thu hai dSn nam thir namSau n3ni nam

Cac khoan cam ket (hue lioat dong la cac hop dong thue dat cho van phdng va nha xuang v6l gia thuehang n5m tir 1.260 dong/ni2 de"n 420.000 d6ng/nr dupe ky voi thfri han tu 30 natn den 50 nam tinh tir

nam 1998. Tuy nhien, gia tri cac khoan cam ket thue lioat dong nay co the thay d6i do cac Ca quan c6thani quySn thay ctoi clan gia tien thue dat trong tuong lai.

CONG CU TAI CHINH

Quitn ly rui ro von

Cong ty quan ly ngudn von nh5m dain bao rang Cong ty co th& vira hoat dong lien luc vu-a toi da h6a loiich cua cac c6 dong thong qua t6i uu hoa so du nguon v6n va c6ng no".

Can true von cua CQng ty goni c6 cac klioan no- thuan va phan von thuoc so1 huu cua cac co dong (baogoni von gop, cac quy va Igi nhuan chua phSn phoi).

Cac cliinh sach ke toan chii y8u

Chi tiet ede chinh sach ke toan chii ySu va cac phirong phap ma Cong ty ap dung (bao gom cac tieu chi deghi nhSn, co so- xac djnli gi6 tri va ca s6 ghi nhan cac klioan thu nhap va chi phi) doi v6i tirng loai tai santai chinh va cong ng tai chinh dugc trinh bay tai Thuy l minh so 5.

Ciic loai cong cii tai chinh

Gia tri glii so31/12/2012 31/12/2011

VND VNDTai san tai chinhTien va cac khoan tirong dirang tien 36.296.828.335 54.260.378.400Phai thu kliach hang va phai thu khac 11.388.211.721 6.629.514.296T6ng cong 47.685.040.056 60.889.892.696

Cong nff tai chinhVay va no ngan han 19.002.941.283 22.059.099.697Phai tit nguoi ban va cac khoan phai tra khac 7.532.225.217 5.237.554.669Vaydaihan S76.935.043 1.776.935.043Tong cpng 27.412.101.543 29.073.589.409

2012VND

264.135.718

Tir1/6/2011d&i31/12/2011

VND

45.733.985

kettimehoatdongvailichthanhtoannhir

31/12/2012VND

356.958.6721.427.834.6886.772.619.760

8.557.413.120

31/12/2011VND

356.958.6721.427.834.6887.139.143.932

8.923.937.292

CONG TV CO PHAN RAH QUA THUC PHAM AN GIANGSo 69-71-73 duong Nguyen Hue, Phirtmg My Long Biio cao tiii chinhThanh plio Long Xuyen. Tinh An Giang Cho nam tai chinh kit thuc ngay 31 thing 12nfim2012

THUYET MINH BAO CAO TAI CHINH (Tigp theo)Cac thuyet niinh nay la mot bo phan hop thanh va can tiuvv ctoc dong thai vai boo coo tai chinh kern theo

Cong [y dura danh gia gia trj hop ly cua lai san tAi chinh va cong no tai chinh tai ngay ket thuc nien dp keloan do Thong tu so 210/2009/TT-BTC do Bq Tai chinh da ban hanh ngay 06 thang II nfim 2009("Thong nr 210") cung nhu cac quy dinh hien hanh chua c6 hu"6ng dan cu the" ve viec xac djnh gia tri haply cua cac tai san tai chinh va cong na tai chinh. Thong tir 210 yen c iu ap dung Chudn mire bao cao taichinh Qudc le ve viec trinh bay bao cao tai chinh va thuyet minh thong tin doi vdi cong cu tai chinhnhung khong dira ra hirang dan tuong duong cho viec cfanh gia va ghi nhan cong cu tai chinh bao gom caap dung gia tri hop ly, nham phii hop voi Chuan mire bao cao tai chinh Quoc te.

Muc tieu quail ly riii ro tai chinh

Cong ty da xay dirng he thong quan ly rui ro nham phat hien va ddnh gia cac riii ro ma Cong ty phai chiu,thiet lap cac chinh sach va quy trinh kiem soat rui ro 6 mi'rc chap nhan dirge. He thong quan ly rui ro dirgexem xet lai dinh ky nham phan anh nhirng thay doi cua dieu kien thi truong va hoat dong cua Cong ty.

Rui ro tai chinh bao gom rui ro thi trir&ng (bao gom riii ro ty gia, riii ro lai suat va rui ro ve gia), riii ro tindung va rui ro thanh khoan.

Riii ro tin truong

Hoat dong kinh doanh cua Cong ty se chii yeu chiu riii ro khi co sir thay doi ve ty gia hoi doai va lai suat.Cong ty khong thuc hien cac bien phap phong ngua riii ro nay do thieu tht trircrng mua cac cong cu taicliinli.

Ouan ly riti ro ly gia

Cong ty thirc hien mot so cac giao dich co goc ngoai te, theo do. Cong ty se chiu rui ro khi co bien ctgngve ty gia. Cong ty khong tlurc hien bien pliap dam bao do thien thi tnrdng mua cac cong cu tai chinh nay.

Gia tri ghi so ciia cac tai san bang tien va cong no bang tien c6 goc bang ngoai te tai thoi diem cuoi n5mnhu sau:

Ttii siin Cong nff

D6ngDolaMy(USD) 9.526.022.374 14.126.301.284 384.054.856 375.001.415Bong Euro (EUR) 5.736.740 5.708.659 44.187.000 43.947.166

Phdn tich do nhay ctoi vai ngoqi te

Cong ty chu yeu chin anh lurong cita lhay doi ly gia ciia Dong Do la My.

Bang sau day the hien phaii lich do nhay doi v<fri ngoai te cua Cong ty trong tm&ng hap ty gia Dong VietNam tang/giam 5% so vai Do la My. Ty le tliay doi 5% dirge Ban Giam doc sir dung klii plian tich rui ioty gia va the hien danh gia cua Ban Giam doc ve muc thay doi co the co ciia ty gia. Phan tich do nhay vaingoai te chi ap dimg cho cac so dir cua cac khoan muc tien te bang ngoai te tai th6i diem cuoi ky va difiuchinh viec danh gia lai cac khoan muc nay khi c6 5% lhay doi ciia ty gia. Neu ty gia Do la My so vaiDong Viet Nam tSng/giam 5% thi lai nhuan iruac (hue trong nam cua Cong ty se tang/giam cac khodntuang ung nhir sau:

Tir 1/6/20112012 dgn 31/12/201 1VND VND

D6ng Do la My (USD) 457.098.376 687.564.993Dong Euro (EUR) (1.922.513) (1.911.932)

455.175.863 685.653.061

31/12/2012VND

9.526.022.3745.736.740

31/12/2011VND

14.126.301.2845.708.659

31/12/2012VND

384.054.85644.187.000

31/12/201 1VND

375.001.41543.947.166

CONG TY CO PHAN RAU QUA THUt: PHAM AN GIANGS6 69-71-73 duongNguyln Hue, Phuong My Long Bao cao thi chinhThanh ph.6 Long Xuyen, Tinh An Giang Clio nam lai chinh kfa thuc ngay 31 thing 12 nam 2012

THUYET MINH BAO CAO TAI CHiNH (Tilp theo)Cac tlmyet minh nay la mot b$ phgn hap thanh va can duac doc dong thai vai bao cao tai chinh kern theo

Quan ly rui ro lai sudt

Cong ty chju nil ro ISi suat phat sinh tir cac khoan vay chin lai sudt da dirge ky kit. Rui ro nay se dirgeCong ty quan ly bang each duy tri 6" miic do hop ly cac khoan vay va phan tich tinh hinh canh tranh trenthi truang cle co dirge lai suat co Igi cho Cong ty tir cac nguon cho vay thfch hop.

Rui ro tin dung

Riii ro tin dung xay ra khi mgt khach hang ho c doi tac khong dap ung dirge cac nghTa vy trong hgp d6ngdin den cac ton thSt tai chinh cho Cong ty. Cong ty co chinh sach tin dung phu hgp va thurang xuyen theodoi tinh hinh de danli gia xeni Cong ly c6 chiu iiii ro tin dung hay khong. Cong ty khong co bat ky riii rotin dung trong yeu nao v6i cac khach hang hoic doi tac bai vi cac ldioan phai thu dn tir mot s6 liroiig loiikliach hang hoat dgng trong nhieu nganh kliac nhau.

Quan ly rui ro thanh khoan

Muc dich quan ly rui ro lhanh khoan nham dam bao du ngu^n von de dap ling cac nghTa vu tai chinh hien

tai va trong tuang lai. Tinh thanh khoan cung dugc Cong ty quin ly nham dam bao mire phu trpi giuacong ng den nan va tai san den nan trong ky a nn're c6 th^ dirge kiem soat doi voi so von ma Cong ty tin

rang c6 the" tao ra trong ky do. Chfnh s6ch ciia Cong ty la theo doi thiro'ng xuyen cac ySu can ve thanhkhoan hien tai va du kien trong tircmg lai nham dam bao Cong ty duy tri du mure dir phong tien mat, cackhoan vay va du von ma cac co dong cam ket gop nham dap irng cac quy dinh ve tinh thanh khoan ng&nhan va dai han hoii.

Cac bang dirai day tiinh bay chi tiet cac muc dao han theo hop dong con lai doi vai tai san tai chinh vacong ng lai chinh phi phai sinh va thoi han thanh toan nhir da diigc th6a thuan. Cac bang nay dugc trinhbay diva Iren dong tien chua chiSt khau cua tai san tai chinh gom lai tir cac tai san do, neu co va dong ti nchira chi t khau cua cong ng tai chinh tinh theo ngay som nhat ma C6ng ty phai tra. Cac bang nay trlnhbay dong ti6n cua cac khoan goc va tifin lai. Viec trinh bay thong tin tai san tai chinh phi phai sinli la c&nthi6t d6 hieu dugc viec quan ly rui ro lhanh khoan cua Cong ty khi tfnh thanh khoan dugc quan ly tren coso' c6ng ng va tai san thuan.

Taingay 31/12/2012Tien va cic khoan tuang duang tienPhai thu khdch hang vd phai thu kh cT6ng c6ng

Taingay 31/12/2012Vay vi ng ng3n hanPhai tra ngudi ban va c ic khoan phii tra kliacVay dai hanT6ng cong

Chiiih lech thnnh khodn Hiu;mi

n

TDu-friImini

VND

36.296.828.33511.388.211.72147.685.040.056

19.002.941.2837.532.225.217

-26.535.166.500

21.149.873.556

Tir1nflmDen5nftm

VND

_

_

-876.935.043876.935.043

(876.935.043)

T6ngVND

36.296.828.33511.388.211.72147.6S5.040.056

19.002.941.2837.532.225.217

876.935.04327.412.101.543

20.272.938.513

CONG TY C6 PHAN RAU QUA THUC PHAM AN GIANGSo 69-71-73 duang Nguyen Hue, Plurong My Long Bao cao tai chinhThanh pho Long Xuyen, Tinh An Giang Clio ntim tai chfnh k6l llu'ic ng^y 31 Ihang 12 n&m 2012

THUYfiT MINI! BAO CAO TAI CHINH (Ticp tlieo)Cdc thuyet minh nay la nidi bo phgn hop thanh va can duac doc dong thai vai bao cao tai chinh kern theo

26. NGHIEP VTJ VA SO D(J VOI CAC BEN LIEN QUAN

Thu nhap cua Hoi dong Qu^n tri, Ban Gi m doc va Ban Kiem soat dirge lurang trong nam/giai doan nhu

sau:

Tir 1/6/20112012 dSn 31/12/2011VND VND

Luang va cac klioan thu lao 1.588.474.004 1.167.137.914

27. TRINH BAY LAI BAO CAO TAI CIHNH NAM TRlTOC

Mot s6 s6 lieu ciia nam bao cao Irir6c dugc phan loai lai ds phu hop vai viec so sanh vai s6 lieu cua nam

nay nhir sau:

Trinh bay lai tren biio cao nam 2012

TienTwang duang tienVay \h no n an nanVay dai hanV6n kiiac cua chu so huiiQuy khac thuoc nguon von

Ti'inh bay lai trenbao cao nam 2012

VND

Theo bao caonam2011

VND

23.780.378.400 54.260.378.40030.4S0.000.00022.059.099.697 21.159.099.697

1.776.935.043 2.676.935.043, ==== =5^- 375.000.000

BW Pliuc LocNgu-6'i lap biiu

Ngo Tliu HaKe toan truong

Ngay 10 thang 5 nam 2013

Tningay31/12/2011T\ ivic^cklioAnlaongduangtienPlwithukhocllhongvapliaithukhncTongcong

Vayvan<?nganhanPhai[rangirfribanvacickhoanphaitraIdi cVaytlaihanTongcQng

Clieniil chllianlikhoantliiian

BanGiamdocdanligiamivctaptrungnatycothetaoradunguontiendedapu'ng

54.260.378.4006.629.514.296

60.889.892.696

22.059.099.6975.237.554.669

27.296.654.366

33.593.238.330

VND

1.776.935.0431.776.935.043

(1.776.935.043)

54.260.378.4006.629.514.296

60.889.892.696

22.059.099.6975.237.554.6691.776.935.043

29.073.589.409

31.816.303.287

irothanhkhoan6mijcthap.BanGiamdoctinttr6ngrangCongcacnghTavutaichinhkhidenhan.

@@

;+