t bao tar cmirvm - vietstockstatic2.vietstock.vn/data/hose/2014/bctc/vn/nam/naf_bao...k* ffi s...

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Page 1: t BAo TAr cmirvm - Vietstockstatic2.vietstock.vn/data/HOSE/2014/BCTC/VN/NAM/NAF_Bao...k* ffi s ..#BAo cAo TAr cmirvmcii,lt, c$.xc r:*ct)t *Lql*$rapootr)$ f;nt,ullCht nfim tii ehfnh

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,iiirl, trilg"[t r,fra lr{,ar ds,is ,rf;;fii"k-iiih ;i;;r',rl,,"ctrfc ll$ffiil;;u{a}, },ao ;tt t*ri$i chr,;i h,,}i crr,"urritlur hCI6t al$xg tiri cd:ith trrng k{,

'{'ri thili ttiAnr crr$i niirrt t:ii t:hinh cilc khtrin r:ruc tiin cri g0c ngtiiai tg tiuc.rc qrry d6i theo ty giii rrrr.rii viocf'a NS,iin ltirng tlurr:ng rni.ri ttoi doanh rrghif p rrrir tii khoan tai thrvi didm k6t thric niOn 116 k6 ioirr. (th0nhl$c,h t!' gi6 thgr: t6 ph6t sinh ki, r'i ch*nh l0ch ty gi$ elo clinh gin l6i s6 dtr c*c khoAn rnlrc ti&n g t1i thcridi6rn crrdi nim dulrc hGt chuvdn '.,io d*auh tlm ho4c chi phi tii clrinh trong k!.

1".?. Nguy$n t** ghi nli$n r:ic hlrc&n tiiu vft tu:rrng {lrnrng ti$n

fidn v& c$c klro*n trrr*g tlirrlng tiin g,im: ti*r: mirt, ti0rr grti ngiin hinr:, tiAn ilang chuy0n vi cic iiliciridiu tu kh6ng qui 03 tlrfrng c6 khi nfing chuy6n tlii aG Uang tlintr tien vi kh6rr[ cO ntri6u rtii ro rrcrngchuydn d5i thinlr tiin k€ tu ngiy nrua khoan rliu c16 tai thiri di6rn biro ceio

2. Ng*y6u t** ghi nh$n hl}rlg tlN kho,'

2.1, f,lguy€.r. titc $d** gii,ltirtg lin hlxt: I king lSn khr-r rlu'qc tinh ther gi{ gi1o., Iilrurg hqp gi* rri thuincd th$.thuc hi$n riur;'c thAp lrr:n gin gf'c thi phni tinh lh*o giir tri thufiricri tlO tn1rc.niln ipr+c. di* 96"Iringt&n kho i:arr gi:rn ciriplri.mrrn, chi phi chd bidn vii r:ric rdri phi li$n quan trlrcltiilp k1,6" ptrrirt sinh clfcd drqc hing tin kho ri'tlia rtiOrn vri tr:png tli*i hi6n tqi.

Cin g6c cira hiiul; t<tn ldro rnua ngo*i [Nl,-r g0n: gir! ruui:, r{c logi *ud tning duau hoirn lpi, clri qhi vfinchuydtt, b6c x$p. bao r1u*rr tr*ng qul trinh mu* h]rng vr] cllc chi phi kh6c to li6n quarl t4rc ti6p d6u viqcrnua hing t6n kho.

?.J. ^Pfixrcrg pl*dB rdc dlttlt giti *! lxirtg rd;r lr**: {ii{r tri h*ng t.in khr: cuili k.i, du?c xric dinh theophuurg ph6p nh$p tru:rir xu*t tnr*c.

?"3. .Sfllrrrrug p{uip lryr& kxin k&xg rd* Jl*ri; C*ng ty [p dyng phumrg phirp k* khai thr]trg xuyAn il,ihpch to{n h}rng tin khn.

2.5, L$p tty' phitrtg gifrm gid htlng tix /r*r;.' l)1r phdng giirn gi* hfing t&n khr: duq'c hp viu thi'i .li*rncudi nhn li s6 ch€nh lqch giiia giir gdc cira lriurg ttiu kho ld'n hsn gi6 tri tlnrdn ci: th6 thgc lrign rlLrge cirat:h{rng. Fhuong pkip Sp ii,,t pffndgitm giri hing ton kho li lgp"thco s5 chdnh l6ch ji-" r'O ,lp ptrA,rgph&i l$p n[m nfly v$i s6 du ph0ng d[ lfip nfim trrdrc chua sfr dlrng hdt diin c10n ntrm nay phiri I&p th6mhoy lro&n nh$p.

S,lYguy$x t$c ghi nh$n c$r khoiin phrii thu tkrrng xr4i v* ph6i thu kkic:

3"t. Ngayfln #c ghi nhsn: Chc khori.n phii thu kh6ch htng. khoirn tri tnrirc cho ngu&i bin, ph&i thu ngib$, , vir ciic khoin phrii thu khic tai thcri cli$rn bito clio, n*u:

- Cd thd'i han thu trOi no}c flranh todn durj'i 1 nflrn duoc ph6n Ioai li Tii s&n ngin hpn.

- C6 th&i han thu tr6i holc thanh todn tren I nfirn dugc ph0n lo4i ld Tii rin dii lr4n,

3,2, L&p dy;l:ing phrti &u trh$ iJ?ii: Drr phdng r:q phfii thu kh6 dii th6 hi$n phin gif tri du kid,l hi rnntliilt crir cdc 1.,.oin nq phAi thu c6 kh& n,'xrg kh(irr., drrgrc khdch hAng thanh tor{n d6i v*i cic khr ,r: plriith* t+i th&i di.:ii.rr l6p brio c6o thi chfnh.

D1r phdng pl:ri'ri thu kht\ dii tluqrc l$p clxr ,{rng.khorin nry phii thu kh6 ddi c6n cir vdo tu6i ng quir l:;in r:uacrir khoin nq'ho{tc dy ki6n mirc t$rr thit rri thd xi5,ra cy thO nhu sau:

n6i v*i ng I r&i thu quri hgn thanh toin thyc.lri{r [hr:o dfing hudng dfrn t3i 1'h0ng tu s6 228i:i rli'"f-BTC ngiry A-il12ftAA9 ctia 86'i'ii chin'r r:u thd ritt sau:

+ 30% gki tri ttii vdt khaan nr1 phdi tlti rTari hqn ttl tr\n 6 thdng din tturli I ndm.

+ 50i:'6 giri tr! itiii vdi khodn ng pirdi tlnt quci ttqln tir I ndi* ,l,in durli 2 ndm.

+ 70't(, gici tr'!,:'lrit yrii khom ng 1:,:rai tk;t Ea hun ttr 2 rtirm tlig duii 3 n*n.

+ 1A$% gid fti d,;i vdi khodn np'phai liru t* i xdrn trrl Mn.

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iiii 47 Nguy$n (l*.nli J lo*n, I). eu6t l)*iu, .I.p. Vinh, l. Nghri An

11-ry{'ll-o$*i,l,il d,,,a {r;i;., f{,,, iti#,}, ili-il;ils kr,ru;?l}ffih:ll$:[:,!,,]#i'tri#lr;1ffitdn tfs$t ili {gp dspkr)ng.

4. )SgaySu de ghi xtr$u v* tihii* hu* r&i s*& ** i}!ilh:

d.l. f{g*"ydr t$c glti ll*grl ?iSC*} ltfrx lzitt*

ll*i s,in cil rtir*r hii'n hinh-clugc glri nhgn th*o gii g$c. Ti'ong r;us ti inh sir dyng, tiri sin co ainl hiru hi,hrluq:'c ghi nhgn ttrreo ngu1,8n giri, hao r:.rtrn lu! ki vi gi6 tri cilr ini.

d'J' Ptrrrotug pktip k*d* /irxr tliC# t$l'u ftinh: _l{hiu hno ihrpc trfc:li iher: phu,ong ph6p du<mg t16ng.

lli:r.,::"ll{u,han phil kq;p voi rlrer}g ru sr5 q5l20r3/'r1'-r3ri: ngi.- 25i04/2013 cria Bo rni chinh vti(ltT(.Ic ttoc til1h ultu sau:

- Nh:r c*a. vit ki6n trric- phLrcrng tign vgn t*ii- l',.kry ni6* thidt bi

Ti'ong ttInt, 1ii .sarr ,:ii i!i1i|1 lih0ng sri.dung Ii tlAr {rrrrilr >::tr :r:iI12.93?.000.000 ct0n;. i,l:au lrao lty kb ddrr rirAi *ien.: J'1.,[ :rt. : s... :irr lii:

5. Ng*y6n ffic ghi nh$n vir vdn ho{ cric kh*rln ehi phi khirrrChi phi tr* 6rrrdc:

!!,:!1"!:,::Y :y:t:&r1rr ,' l;i c0ug cqr dpng cp thugc 1**i rhj srir luLr dg:rg xxir dirng nrgt lf;n phii phti,

ho nhi€u thilng trong r;rdt lrirr.

Cki phi trit fftruc tlhi lrlrt ; Li cdc.loai chiphi thyc td da ptlilr sinh nhung cr lidn cluan dil, kiit qus hoptdgng sin xudt kinh clo*nlr cua nhiiu ni0n ab td to*rr f,0., gi,n ,

- Chi phi ctrng c1r dqng cr; c6 gi{ rri l&n

C0ng ty tinh vl ph6n hii chi phi tra truae rldi hgn vin chi phi snn xu$t kirrh doanh cin cir vio tinh chi{t,nr*c dQ tirng loai chi phi cl6 chpn phwrng ph*p va tiCu tlrtic pharr bo rir 2 dd'n 3 niirn.

6. Nguy6n tiir ghi nhgn cric khc*n ct*u trr t*i chimh

Ngwyflntifu gki nhsx

Khoin dsu trr vAo c$ng ty con, csrrg ty li6n k6t rtuq'c k6 toiin theo phrro,ng,pir6p gii gdc. I.,qinhu$n thuln du'oc ehia tir cdng ty *or, *6ng ty lidn ttiit pnaisinh sau',,gay ,ral, ii:ft,t ntr6n vtutr{o c{o k6t quir hopt tl$ng kinfi doanh. cac moan duqc chta khAc li rrrii" gii* i#;il;; d;tu.

?. Nguy&n dc ghi nlr{n r:dc hhoin phii t*i thu,oug rn6i vi phii trfr khdcCri* khoin phii tri n;r,:.r'oi bin. ,hii tra ngi hg, pi iii tri kh6c, khoin vay t4i thoi dirim b6o c6o, n6u:

- Cl6 th&i h6n tlianh torirr dudi,,r5,o i].,,ru phtn loqi Ii Nqngin h6n.

- C6 thoi hgri thanh tr,;:in tr6n 1 n[m iluor phf,n lo;ri li No dii hp.Tli san thidu chd x* If duo. c 1:hfln loni li No ng*n hpn.

Tl, i6 thu nh$1; hodn lai dugc pli,,in loqri l& Nu drii hair.

8. Nguy6n tic ghi nhfin v6n chii s& lrfru

v6n cl6u tu cria chfi s$ h*u drrq* ghi nhfln thr,ri rii v6n thgc g6p cfra chfi sdr hiiu.

$r{ri cdis} tr'ri *}r{*tr

25 - 50 nf;rn

l0 nlrn05 - i5 nlm

i:rinh rnj' cd nguy€n gijr Ii:i.?S9.600.000 t10ng.

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Ch* n,in: tdi chi*Ii k0t tliirc ngiy 3t/l?/1X)14t,qri ,l;r4,, *r* **[ir-" l,r*r 11ri-'i r,'r ffi*t,,1 r*-iii,i'ili.".li;]ld6,fg

".*irot"iiiiriiil+r, *' l.i,i"illffi;

kli+irn di$* c.hinh dr: i;p dprg hlii t6 th*y ii$; ctrintr sAclr kd toiur vri rliiu clriuh h,3i t6 sai stit lrgng y6lrcita crie ndm trm*c.

^.{l{gryd;r tfic.ghi *lt$* r:$ rrir; C6 tirc phfii trti t:lu"r c,&c cS dfing clugc ghi nh$n ki khoirn phii trf; lmngl]iing e$.r: rt6i kd toin ctln C$ng ty sarr khi cd lh0ug b6o ehia c6 tfr* ct'ra [{0i d6ng quirn tri C0ng ty.

$, I{gay0n tjic iricll l$y e*c h}roiin dry trCr cllc qu$ t* lg:i ntru$n situ thx$;

Lryi nhugn sau {rud thu nhfip rto*uh nghiQp sau khi rlufs I l$i *0ng quAn tr! ph$ cluy$t duqn trich citc qu!theo $i6u 16 CSng ty v*. c[c tiLry rlirrh phep l1i hisn hArh, se ph6n chia chu c{c b€r: cllra tr0n $ lq v6n

s$p.

le, Ngu3.'6n t*c vir plruo"ng phrip ghi nh$n d*anh thrr

i#.1 fi**t$t t{tx btitt lxini; dwg't.ghi,nh$n khi t$xg tlt*i tltii{t r*rirl *ri* di$ll *ifx snu"'

- Phin lcin lr]i ro vir lr.'i ich g{u li0n v,ii qtrS'in sri lt',.-ru s:-tt lih;',::r }icir lr;lrrg lr6ir cld chroc chtryBu giao

cho ng*&i n:u*;- C6lrg $, kh6ng cr,tr nsr:r giir quyAn quin ly h;ing hria ahLr r:gur)ri .ri: ltiru hsng h6a hoqc qu,v6n kidn:

so6t hin& hira;- Doanh tliu dugc x6* itinh trnrng d6i *hic chin;- C6ng ty dd thu rlrtrvt ltttic sC tltu dugc k7i ich kinh tti iir *iir'' rlit h l-,ir: hins.;- X$ctidr dugc chi phi li&n quan diil gia* dich irirn hnrrE

1t).2. b**ruk tlxs fuog; dpn51 trii chitth: Doanh thu ph6t sirrh tir riin lfli, ri*n h*-n quyrin, c6 tirc, lqi nhuan

r|*-c.c chiavh cdc khofin domrh thu hoqt d$ng tAi ctrinir klr*c ilu4t ghi n]r{n khi th6a miin dAng thaihai(2) dilu ki$n sau:

- C6 khn nflng thu dugc lqi ich kinh t6 tir giao dich d6l

- Doanh thu dugc xric iliuh tucng, ddi cltXc cltirt.

C6 tirc, lqi nhu{n clugc chia duqrc ghi nh{n khi C6ng ty iluqc qu;-6n nh+n c6 tuc ho{c duqc quydn nh{n

lryi nhu*l tir vi$c gdp v6n.

ll. Nguy6n t*c vS ;:hrrtrng phdp ghi nh$n chi ph( tiri cldnh, ehi phi bfn hlng vi chi phi qndu If'tlo**h nghi$p

Chi phi tli chlnh:

Cic khoan chi phi dugc ghi nhgn vio chi phi tii chinh gdrn:

- Chi phi ho{c cdc !'h,"rin 16 lien quan tl0n cr{c hoqt d$ng dAu tu tdi chinh;

- Chi phi tli v;ry von ,,ao gdm lAi tiOn vay vi cric r:hi phi khdc phit sinh Ii€n quan t4rc ti6p d6rr cickhoan vay dugc ghi nlr{n vio chi phi trorio [;. , 'hi l;hi rli vay li6n quan trlrc ti6p tl6n vipc diu nr

x4y dpng ho{c srirr xu6t tii sfin d& dang cirrgc tiith vno giA ri cria tii sin dd (dugc vdn hod), ti;r,rg6m cic'khoAn ll : 'rin vay, phfln b6 cric khoi rr chi6t khdu ho{c phu tr$i khi ph6t hanh tr{i phiuu.

cf,c khoin chi phi 1 rg phit sinh liSn quiin ttli cpr6 triuh lim th* tUc vay;

- Dg ph6ng giim giri dlu tu ch*ng klro*n.

Cric khoin tren duri,: ghi nhirn theo s6 pliit sinh trong k}" khdng bi trri vdi rloanh thu hopt rl$ng

tii chinh..

(:hi phi brin hing vi chi ,,iri r1u*rr !y doanh ughi$p: Ii c&c khoain chi ph.i gi6u tiiip phpc v1r cho hopt

dgng phin pli6i sen ph6rn, iuln1. hoii, cung r:6p dich v1r ra thi truo'ng vi diiir hinlr sin xuiit f:inh do;rnh

cria Cdng ty, Mgi khoin chi phl bdn htng vi quin l1f' doanh nghi$p phdt sinh trong kj, ilut2c ghi rrlr{n

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tt**g; cfie lr;j, s;ru.

l.?' f[-y0,: ttie vr] ilftu*ng- ph:ip ghi n!r$n cki pki thud thrr nhgp doanh nghiQp ki{n ki*tr, chi pkitlu0 thrr nk$p doanir *gltiip trrolln l:.ri.

ljt,i rt: thu6.tfuu ".t,$P ttf*h_ushi$p (TN$N) hign hirntr: chi phi thud TNDN hign hlnh thd hi4rl

ttrttg gi6 tri cria s6 thu* phii tra tr*ng rlm hi9n tai vi s6 thu6 hodn,lai..Chi phi thud thu nhqrp tloanhng)ri$p ki$n hnuh du1:c xitc tlinh tr6n ccr sfr thu nh{p chiu thud v} thuti sudt r,,,6 rnnN irong nxnr hignhirrh. ' '

Vi$c xfc dinh chi phi rtru6 'IHDN ciin cir viro cdc quy rlinh hicn hinh.vi thui!. Tuy nhign nhiing qgy

filll lll l,:l aol ttry rlrni:1Jyi k! r,u vigc xac sirirr"sni *i,ug u0 ir',ue 'rNDN ruj, rhugc;;&;;;krem lra cfta co quarr thrr8 cir tlrirrr qrryen.

1S, Cr[c nguy$x t** v* ptruung pkr{p k{ f*dn khric

C*' a6' l$p b6o. r{* trii {r}rifilt: Brio c6o tiri chinh rlrrq*c lrip vi trinh biy eiga rri* cdc ngu5.6n tic virphurmg.ph*p kd todn c<r bin: co'sri'ririr dch" hnqr <toug li$ri iyc, gi,i ;0., ;r,i, i,,Tr, ;,il;-ii,'irruo ,rnrg,itp,,g )A;t. trtr lrir i'ri cd th6 so srinh. Biio eiur tiii ctrirrh ii., cri,rg ifta,fu;il;';,;;ffi ,i,ir}.i,'i,,,rr hinl rriicltinlr, kdt qui,ho;rt <}irtg;"in1., doanh vi) tinh hilrh luu clrul,gn tidrr rg lheo cac chuiu rnirc k6 toi., ;l,$ J0k6 toin hay clc ngtr;"i* t[c vi th6ng lg k6 tr:6n <turyc ctrAp nh{n chung tpi *ui" n*J"ii,a. og*al vi*Naxr"

C*c h$m li$n qu**: h{St b0n ifrr"qrc xen: Ii bCIn liOn quan ddn C6ng fy ndu c6 khfr nrng kidrn so6t C6ngty hay c6 ilrh hrrirng tr.xrg 3,iiu ddn cr{c quydt dlnh tdi chinh va l,raiagng cira c6ug ry.

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