bao cao tai chinh quy 4 2013

bao cao tai chinh quy 4 2013 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các lĩnh vực...

CONE TV Cd PHAN 8A0 61 NHUA TAN TIE`N TAN TAN PLAS11C PACKAGING JOL\T STOCK COMPANY w TAPACK: BAO CAO TAI CHINH QUY NAM 2013 CONG TY CO PHAN BAO BI NHIJA TAN TIEN Thing 01/2014 Bao cao tai chinh LONG TY CO PHAN BAO BI NHU'A TAN TIEN BAO CAO TAI CHINH Lo 114-5-10-11 Cum Duang 13 KCN Tan Binh Quan Tan Phu TP HCM 31/12/2013 BANG CAN DOI KE TOAN Tai 31/12/2013 Dan vi tinh : VND TAI SAN MA SO THUYET MINH SO CUOI KY SO DAU NAM 497,429 , 020,697 508,189 , 671,929 6,862 ,574,741 39,629 , 339,309 A TAI SAN NGAN HAN (100 = 110+120+ 130+140+150) 100 Tien vi cac khoan twang du'ang tien 110 Tien 111 6,862,574,741 8,690,010,327 Cac khoan twang du'ang tien 112 30, 939, 328,982 II Cac khoan dau tu' tai chinh ngan han 120 1,612 ,457,570 756,252,000 Dau tu, ngan han khac 121 1,612,457, 570 954,380,000 Du phong giam gia chirng khoan dau tu ngan han (*) 129 (198,128,000) III Cac khoan phai thu 130 320,703 , 432,898 267,975 ,566,348 Phai thu khach hang 131 259,782,471,863 198,579,689,008 Tra tru'ac cho ngrrai ban 132 62, 755, 644,685 71,519,987,797 Cac khoan phai thu khac 138 Du phong cac khoan phai thu kh6 doi 139 IV Hang ton kho 140 Hang ton kho 141 V.01 V.02 V.03 V,04 646,805,639 40,494,350 (2,481,489,289) (2,164,604,807) 164,870,153,085 198,428 , 791,381 164,870,153,085 198,428,791,381 3,380 , 402,403 1,399 , 722,891 Du phong giam gia hang ton kho 149 V Tai san ngan han khac 150 Chi phi tra tru'&c ngan han 151 Thus GTGT du°gc khau trir 152 Thus va cac khoan phai thu nha nu'ac 154 3,370,402,403 123, 535,189 Tai san ngan han khac 158 10,000,000 10,000,000 B TAI SAN DAI HAN (200=210 + 220+240+ 250+260) 200 559,290 , 246,562 160,700 ,161,747 II Tai san co dinh 220 237,631 , 448,522 158,157 , 280,330 Tai san co dinh hiru hinh 221 205,908 , 703,467 131,056 , 170,695 -Nguyen gia 222 -Gia tri hao mon luy ks (*) 223 1,266,187,702 V.05 V.06 658,788,737,215 540,860,619,499 (452, 880,033, 748) (409,804,448,804) 25,302,810,204 9,789,027,084 Tai san co dinh vO hinh 227 -Nguyen gia 228 35,591,713,791 19,451,056, 541 -Gia tri hao mon luy ke (*) 229 (10,288,903,587) (9,662,029,457) 6,419,934,851 17,312,082,551 Chi phi xay dung ca ban d& dang 230 IV Cac khoan dau tu' tai chinh dai han 250 Dau tu' dai han khac 258 Du phong giam gia chirng khoan dau tu dai han (*) 259 V Tai san dai han khac 260 Chi phi tra truac dai han 261 Tai san thue thu nhap hoan lai 262 TONG CQNG TAI SAN ( 270=100+200) 270 V.07 317,111, 736,000 V.13 V.08 317,111,736,000 4,547 , 062,040 2,542,881,417 4,547,062,040 2,542,881,417 1,056,719,267,259 668,889 , 833,676 LONG TY CO PHAN BAO Bi NHU'A TAN TIEN BAO CAO TAI CHINH Lo 114-5-10-11 Cum Duang 13 KCN Tan Binh Quin Tan Phu TP HCM 31/12/2013 BANG CAN 001 Kt TOAN Tai 31/12/2013 Dan vi tinh : VND NGUONVON MA SO THUYET MINH SO CUOI KY SO D AU NAM 512,105 ,954,113 140,174 , 898, 558 288,980,954,113 140,174 ,898, 558 A.NQ' PHAI TRA (300=310+330) 300 Na ngan han 310 Vay va no' ngan han 311 Phai tra cho ngu'ai ban 312 Ngu&i mua tra ti en truOc 313 Thus va cac khoan phi tra Nha nuOc 314 Phai tra nguoi lao dong 315 Chi phi phai tra 316 Phai tra not bO 317 Phai tra theo ti en ke hoach hqp dong xay dung 318 Cac khoan phai tra phai nop khac 319 10 Du phong phi tra ngan han 320 11 QuT khen thu'Ong va phuc lai 323 II Na dai han 330 223,125,000,000 Phi tra dai han ngu'ai ban 331 Phi tra dai han not bO 332 Phi tra dai han khac 333 Vay va na dai han 334 Thus thu nhap hoan lai phai tra 335 Du phong trq cap mat viec lam 336 Du phong phai tra dai han 337 B VON CHU SO' HU'U (400=410+430) 400 Von chu so' hu'u 410 Von dau to cua chu s& hO'u 411 V.13 Thing du von co ph-an 412 V.13 Von khac cOa ch6 sO hu'u 413 V.13 Co phi 6u quT (*) 414 V.13 Chenh tech danh gia lai tai sin 415 V.13 Chenh tech ty gia hoi doai 416 V.13 QuT dau tu phat trisn 417 QuT du phong tai chinh 418 Qui khac thuoc von chO s& hCyu 419 V.13 10 Lai nhuin sau thus chu'a phan phoi 420 V.13 11 Nguon von dau tu XDCB 421 II Nguon kinh phi , qui khac 430 TONG CONG NGUON VON ( 440=300 + 400) 440 V.09 128,146,603,645 100,870,145,192 86,127,699, 384 1,902,645,133 1,985,292,202 7,959,125,748 4,237,302,728 27,975,631,309 43,929,268,318 V.11 2,210,614,111 2,442,827,516 V.12 19,916,188,975 10,296,351,117 V.10.1 (8,843,842,707) 223,125, 000, 000 544, 613 , 313,146 528, 714 , 935,118 544,613, 313,146 528,714,935,118 149,999,980,000 149,999,980,000 154,777,960,000 154, 777, 960, 000 V.13 181,231,402,752 176,414,333,451 V.13 15,614,809,332 15,614,809,332 42,989,161,062 31,907,852,335 , 056,719 , 267,259 668,889 , 833,676 LONG TY CO PHAN BAO Bi NHU 'A TAN TIEN BAO CAO TAI CHINH L6 114-5-10-11 Cum f)u'oyng 13 KCN Tan Binh Quan Tan Phu TP HCM 31/12/2013 BANG CAN 001 Kt TOAN Tai 31/12/2013 Dan vi tinh : VNf) CAC CHI TIEU NGOAI BANG VAN D61 Kt TOAN THUYET MINH CHI TIEU SO CUOI KY SO DAU NAM Vat ter hang hoa nhan giu, ho , nhan gia cong 297,077,110 Nq kh6 doi da sir 19 267,218,710 459,53 NgQai to cac Ioai (USD) CHF gay 31/12/2013 , ) LAP BIEU CSI PHAN 1N TAN TIEN ^JVCuYG GIIGLG yG`^i2 -96 t"" - Wfrc " CONG TY CO PHAN BAO BI NHU'A TAN TIEN BAO CAO TAI CHINH Lo 114-5-10-11 Cum Du'&ng 13 KCN Tan Binh Quan Tan Phu TP HCM 31/12/2013 BAO CAO KET QUA HOAT DONG KINH DOANH Qui 4/2013 CHI TIEU M-S6 Luy ke t%v dau nam den cuoi qui QUI THUYET MINH Qui 4/2013 Nam 2013 Qui 4/2012 Nam Doanh thu ban hang va cung cap dich vu VI 14 437,963,287 ,310 393, 414,453,478 ,510,033,711 ,956 , 500,945,145,654 Cac khhan giam trir V115 1,481,139,758 1,81 1,146,443 7,127,170,159 8,525,213,224 Doanh thu thuan ban hang va cung cap dich vu (10=01 03) 10 V116 436,482,147 ,552 391 , 603,307,035 1,502 ,906,541 ,797 ,492,419,932,430 Gia von hang ban 11 V117 387,472,728,855 361,492,791,286 1,380,581,823,7(14 1,395,761,081,928 Lai nhuan gop ve ban hang va cung cap dich vu (20=1011) 20 Doanh thu hoat dgng tai chinh 21 V118 Chi phi tai chinh 22 V119 49,009,418,697 30,110,515,749 122,324 ,718,093 96,658 , 850,502 207,126,870 469,549,465 2,549,591,543 9,387,262,646 9,361,909,978 97,820,065 18,273,882,888 83,471,514 23 9, 282, 434, 018 103, 950, 000 17, 838, 850, 800 154,133, 333 Chi phi ban hang 24 5,402,705,979 6,221,108,847 18,450,632,809 20,000,665,237 Chi phi quan ly doanh nghiep 25 13,791,675,090 12,102,967,680 38,466,347,727 34,029,663,003 10 Lai nhuan thuan tir hoat dgng kinh doanh ( 30=20+(2122)-(24+25) 30 20 , 660 , 254 , 520 12 , 158,168 , 622 49,683,446,212 51,932,313,394 11 Thu nhap khac 31 136,363,636 3,483,179,156 618,954,546 3,989,540,903 12 Chi phi khac 32 29,624,981 262,672,032 13 Loi nhuan khac 40 136,363,636 3,483 ,179,156 589,329 , 565 3,726,868,871 14 Tong Io'i nhuan ke than tru,6c thu@ (50=30+40) 50 20,796,618,156 15,641 ,347,778 50,272 ,775,777 55,659,182,265 15 Chi phi thus thu nhap doanh nghiep hien hanh 51 5,210,486,890 3,937,678,309 12,844,259,541 14,751,331,930 16 Chi phi thus thu nhap doanh nghi0P hoan lai 52 17 Lo'i nhuan sau thue thu nhap doanh nghiep 60 37,428 , 516,236 40, 907,850,335 Trong d6 : Lai vay phai tra 18 Lai ca ban tren co phieu 70 LAP BIEU KE TOAN TR1!ONG 15,586,131,266 11,GVa;66J4NJ y/ \ I, V CO pjgpp BA y 15/01/2014 IAM DbC Pr I :gin 9'Ib(4, r zx LONG TY CO PHAN BAO BI NHU'A TAN TIEN L6 114-5-10-11 Cum f)u'ang 13 KCN Tan Binh Qu n Tan Phu TP HCM BAO CAO LU'U CHUYEN TIEN TE GIU'A CHU KY Nam 2013 (Theo phtxang phap tru'c tiep) CHI TIEU Ma so Luy ke tu' dau nam Nam 2012 Nam 2013 LL'U CHUYEN TIEN THUAN TI.Y HOAT HONG KINH DOANH Tien thu ban hang , cung cap dich vu va doanh thu khac 01 1,591,441,628,318 1,632,861,383,272 Tien chi tra cho ngu'oi cung cap dich vu va hang h6a 02 (1,265,445,178,707) (1,368,222,462,819) Tien chi tra cho ngu'oi lao ng 03 (111, 878, 784, 705) (113,902,069,804) Tien chi tra Iai vay 04 (17,838,850,800) (154,133,333) Tien chi npp thus thu nhap doanh nghidp 05 (11,440,382,181) (15,666,935,783) Tien thu khac tir hoat ng kinh doanh 06 Tien chi khac cho host dong kinh doanh 07 Lu'u chuyen tie-n thuan tu' hoat dong san xuat kinh doanh 3,476,217,256 (129,466,118,743) 20 58,848,530,438 5,859, 708, 510 (118, 564,926, 330) 22,210 ,563,713 II LU'U CHUYCEN TIEN THUAN TIY HOAT DONG DAU TtP 1.Tie'n chi de mua sam , xay di,rng TSCD va cac TSDH khac (112,009,076,806) Tien thu tir 19 , nhu'gng ban TSCD va cac tai san dai han khac 580,909,091 (78,997,660,483) 469,519,999 3.Tien chi cho vay , mua cac tong cu nq cua dun vi khac Tien thu hoi cho vay , ban lai cac tong cu nq cua dun vi khac Tien chi dau tu' von vao dun vi khac (331,141,444,962) Tin thu hoi von dau tu• von vao dun vi khac Tien thu Iai cho vay , co tivc lai nhuan du'gc chia 27 Lu'u chuyen tin thuan tu' hoat dong dau tu' 30 12,026,708,982 307,650,000 2,485,439,694 9,635,524,068 (428,057,464,001) (68,584,966,416) III LU'U CHUYEN TIEN THUAN TI) HOAT DONG TAI CHINH Tien thu tir phat hanh co phieu , nhan von gop cua chi s& Wu 31 Tien chi tra von gop cho chi s& hiru , mua Iai co phisu 32 Tien vay ngan han , dai han nhan du'gc 33 477,763,596,975 12,400,000,000 Tien chi tra na goc vay 34 (126,491,993,330) (12,400,000,000) Co' tivc , loi nhuan da tra cho chi s& hiru 36 (15,009,434,650) Lu'u chuyen tin thuan tu' hoat dong tai chinh 40 336,262,168,995 (30,001,157,000) LU'U CHUYEN TIEN THUAN TRONG KY (20 + 30+40) 50 (32,946, 764,568) (76,375,559,703) TIEN VA TU'O'NG DLYO 'NG TIEN TON DAU KY 60 39,629, 339,309 116,004,899,012 Anh hu'&ng cua thay doi ty gia hoi dbai qui doi ngQai to 61 TIEN VA TU'O'NG DU'O'NG TIEN TON cuOI KY (50+60+61) 70 6,682 ,574,741 39,629 , 339,309 p 30039t a LAP BIEU Kt TOAN TRU'O'NG Cl Y C4 CA PHAN r * a 8V UI I'4NIM Ila Cong ty Co Phan Bao Bi Nhita Tan Tien Bao cao tai chinh Loll 4-5-10-11 Cum Durong 13 KCN Tan Binh - Q.Tan Phu-TP HCM 31/12/2013 Thuyet minh bao cao tai chinh tai 31 thing 12 nam 2013 (Thuyet minh Bcio ccio tai chinh phdi du(irc doc kem vc i Rao cao tai chinh ) Dac diem hoat (long cua doanh nghiep Hinh thrlc sd hi?u von Cong ty Co Phan Bao Bi Nhtia Tan Tien IA Doanh nghiep Nha nuidc dttdc chuyen Cong ty co phan theo Quy6t dinh so 90/2004/QD-BCN 13 thing 09 nam 2004 cua Bo Tiudng Bo Cong Nghiep Giay chdng nhan ding ky kinh doanh so 4103002999 Sd K6 hoach va Dau tut Thanh Ho Chi Minh cap 28 thing 12 nam 2004 Giay chd'ng nhan dang ky kinh doanh thay doi lain thin 16 thing 11 nam 2011 Tru sd cua tong ty dat tai: Lo 11 4-5-10-11 Cum Duong so 13 KCN Tan Binh, Phurang Tay Thanh Q.Tin Phu - Tp.HCM Linh We kinh doanh : San xuat, thu'dng mai, dich vu Ngan/z nghe kinh doanh: San xuat va inua ban sin pham bao bi Mua ban vat tu', nguyen lieu, thi6t bi phu tang, khuon in ong dung phut vu sin xuat Kinh doanh hat dong sin II Ky ke town, ddn vi tien to sti dung ke toan Ky ke town Ky ke town cua Cong ty bat dau tit 01/01 va ket thuc vao 31/12 hang nam D cn vi tien to sti dung ke toan Ddn vi tin to sat dung ghi chep ke' toan la Dong Viet Nam (VND) III Chun mute va Che ke toin ip dung Chedo ke toan ap dung Cong ty ap dung the ke^ town Viet Nam ban hanh theo Quy6t dinh so 15/2006/QD-BTC 20/03/2006 cua BO tracing Bq Tai chinh ban hanh va cac van ban sda doi, ho sung , hu'ing clan thL.rc hien kern theo Tuyen bo ve viec train the Chita-,n mac ke toan vii Che ke tokn Cong ty da ap dung cac chuan colic ke toan Viet Nam va cac van ban hutting dan chuan mu'c Nha nu'dc da ban hanh Cac bao cao tai chinh duoc lap va trinh bay theo dung moi quy dinh cua Bing chuan mu'c, thong tit huidng dan thu'c hien chuan miic va the dq ke town hien hanh clang ap dung Hinh thric so'ke town kp dung Cong ty ap dung hinh thtic so ke toan: Nhat ky chu'ng tii Ap dung htrdng dnn ke loan mbi Ngay 06 thing l nam 2009 , Bo Tai Chinh da ban hanh Thong to 210/2009/TT-BTC huong din ap dung Chuan mire ke toan quoc to ve trinh bay bao cao tai chinh va thuyet minh thong tin tong cu tai Cong ty Co Phan Bao Bi NhLta Tan Tien Bao ego tai chinh Loll 4-5-10-11 Cum DLrong 13 KCN Tan Binh - Q.Tan Phu-TP HCM 31/12/2013 chinh Vic ap dung Thong to 210 sd yeu cau trinh bay cac thong tin cung nhu anh huo'ng cua viec trinh bay doi vo'i cac cung cu tai chinh nhat dinh bao cao tai chinh doanh nghiep Thong to sa co hieu he cho nam tai chinh ket thuc vao hoc sau 31 thing 12 nam 2011 Cong ty ap dung Thong to 210 va trinh bay thuyet minh bo sung ve viec ap dung bao cao tai chinh cho natn tai chinh ket thuc 31 thing 12 nam 2013 Ngay 25/4/2013 Bo Tai Chinh da ban hanh Thong to 45/2013/TT-BTC hurong dan the quan ly , sir dung va trich khau hao tai san co dinh Thong to co hieu lint thi hanh ke tir 10 /06/2013 va ap dung tix nam tai chinh nam 2013 IV Cac chinh sach ke Man ap dung Nguyen tic xdc clink cdc khodn tien vii titdng diuoyig tie-n Cac nghiep vu kinh to phat sinh bang ngoai to dildc quy doi dong Viet Nam theo ty gia giao dich thuic to tai thdi diem phat sinh nghiep vu Tai thdi diem cuoi nam cac khoan mac tin to co goc ngoai to duidc quy doi theo ty gia binh quan lien ngan hang Ngan hang Nha nude Viet Nam cong bo vao ket thuc nien ke toan Chenh lech ty gia thtic to phat sinh ky va chenh lech ty gia danh gia lai so dut cac khoan mac ticn to tai thdi diem cuoi nam dtrcic ket chuyen vao doanh thu hoc chi phi tai chinh nam tai chinh Cac khoan dau tu' ngan han khong qua thing co kha nang chuyen doi de ding tin va khong co nhieu rui ro chuyen doi tin ke tii mua khoan dau ttt tai thdi diem bao cao Nguyen tic danh gid hang ton kho Hang ton kho dttdc tinh theo gia g6c Gia g6c hang ton kho bao gom chi phi mua, chi phi the bien va cac chi phi lien quan trtrc tiep khac phat sinh de co dtidc hang ton kho d dia diem va trang thai hien tai Gia tri hang ton kho cuoi ky durdc xac dinh theo phuidng phap binh quan gia quyen Cong ty ap dung phtidng phap ke khai thuidng xuyen de hach town hang ton kho Dtr phong giam gia hang ton kho duidc 1ap vao thdi diem cuoi nam va so chenh loch giUa gia goc cOa hang ton kho ion hdn gia tri thuan co the thtic hien dugc cua chung Nguyen tic ghi nluin va khau hao tai sdn co dinh Tai san co dinh hCiu hinh, tai san co dinh vo hinh dugc ghi nhan theo gia g6c Trong qua trinh sir dung, tai san co dinh hCru hinh, tai san co dinh vo hinh duidc ghi nhan theo nuyen gia, hao mon lug ke va gia tri lai Khau hao dttdc trich theo phttdng phap durdng thing Thdi gian khau hao durdc urdc tinh nhur sau: - Nha cita, vat kien trtic 05 - 25 nam - May moc, thiet bi 05 nam - Phurdng tien van tai, truyen dan 06-07 nam - Thiet bi , dung cu quan 1y 03-06 nam - Cac tai son khac 04 nam - Gia tri quyen sir dung dat durpc khau hao theo thdi gian thue den Chang 06/2049 Nguyen tic ghi nh4n cdc khoan ddu tit tai chinh Cac khodn ddu to chung khoan tai thin diem hao cao, neu: -Co thdi han thu hoi hoc dao han khong qua thing ke tu' mua khoan dau tar d6 ddoc coi 1a ttrdng doing tien Bao ego tai chinh Cong ty Co Phan Bao BI Nhtia Tan Tien Loll 4-5-10-11 Cum DLr&ng 13 KCN Tan Binh - Q.Tan Phu-TP HCM 31/12/2013 - Co thdi han thu hoi von du'di nam hoac chu ky kinh doanh dttdc phan loai la tai san ngan han - Co thdi han thu hoi von tren nam hoac hdn chu ky kinh doanh dtidc phan loai la tai san dai han Dti phong giam gia dau tit dude lap vao thdi diem cuoi nam la so chenh Lech gift gia goc cua cac khoan dau tu' doge hach town tren so ke wan ion hdn gia tri thi trttdng cua chting tai thdi diem lap du' phong 5.Nguyen tac ghi nhdn vii phan bo chi phi tra trildc Cac loai chi phi tra trade neu chi lien quan den nam tai chinh hien tai thi dude ghi nhan vao chi phi san xuat kinh doanh nam tai chinh Cac chi phi tra trade lien quan den nhieu nien dtidc hach town vao chi phi tra trtidc dai han de phan bo dan vao ket qua boat dong kinh doanh Nguyen tdc ghi nhan chi phi phdi trd Cac khoan chi phi thttc to chu'a phat sinh nhttng dude trich tru'dc vao chi phi san xuat, kinh doanh ky de dam bao chi phi phat sinh thurc to khong gay dot bien cho chi phi san xuat kinh doanh tren co s6 dam bao nguyen tac phi hdp gifta doanh thu va chi phi Khi cac chi phi phat sinh, neu co chenh Lech vdi so dai trich, ke toan tien hanh ghi bo sung hoac ghi giam chi phi ttidng (Yng vdi phan chenh loch Nguyen tdc ghi nhan von chu sd hr?u Von dau ttt cua chu sd hitu dticjc ghi nhan theo so von thL.ic gop cua chu sd hftu Von khac cua chu set hftu dude ghi nhan theo gia tri lai gifta gia tri hdp 1y cua cac tai san ma doanh nghiep dttdc cac to chtic, ca nhan khac tang, bieu sau trit (-) cac khoan thue phai nop (n6u co) lien quan den cac tai san dude tang, bieu va khong bo sung von kinh doanh tit ket qua boat dong kinh doanh Ldi nhuan sau thue chtta phan phoi 1a so Idi nhuan tit cac boat dong cua doanh nghiep sau trit O cac khoan dieu chinh ap dung hoi to thay doi chinh sach ke toan va dieu chinh hoi to sai sot yen cua cac nam trtidc Nguyen tdc vii phrlo'ng phap ghi nhan doanh thu Doanh thu ban hang Doanh thu ban hang dude ghi nhan dong thdi thoi man cac dieu kien sau: Phan ldn rui ro va ldi ich gain lien vdi quyen sd hitu san pham hoc hang hod dai dude chuyen giao cho ngudi mua; Cong ty khong nam girt quyen quan 1y hang hog nhtt ngttdi sd hitu hang hod bode quye"n kiem soat hang hod; - Doanh thu dogc xac dinh thong doi chic chain; - Cong ty dai thu dude hoac se thu dude ldi ich kinh to tit giao dich ban hang; - Xac dinh dude chi phi lien quan den giao dich ban hang Doanh thu cung cap dich vu Dtt(ic ghi nhan k6t qua cua giao dich dttgc xac dinh mot each dang tin cay Trudng hdp vice cung cap dich lien quan den nhieu ky thi doanh thu dude ghi nhan ky thco k6t qua phan cung viec dai hoan vao lap Bang Can doi ke toan cua ky K6t qua cua giao dich cung cap dich vu du'dc xac dinh thoa man cac dieu kien sau: Cong ty Co Phan Bao Bi Nhiia Tan Tien Bao cao tai chinh Loll 4-5-10-11 Cum Duorng 13 KCN Tan Binh - Q.Tan Phu-TP HCM 31/12/2013 Doanh thu dude xac dinh Wong d6i chic chan; - CO kha nang thu dtidc ldi ich kinh tg tit giao dich cung cap dich vu do; - Xac dinh dace phan cong vice da hoan vao lap Bang can doi ke town; - Xac dinh d&idc chi phi phat sinh cho giao dich va chi phi de hoan giao dich cung cap dich vu M Phan cong viec cung cap dich vu da hoan dttoc xac dinh theo phucdng phap danh gia cong viec hoan Doanh thu boat dong tai chinh Doanh thu phat sinh tit tin lai va cac khoan doanh thu hoat dong tai chinh khac dtidc ghi nhan thoa man dong thdi hai dieu kien sau: - Co kha nang thu dude ldi ich kinh to tit giao dich - Doanh thu diidc xac dinh thong d6i chac chin Co tic, 10i nhuan diidc chia dLidc ghi nhan cong ty diidc quyen nhan co tdc hoac dtudc quyen nhan ldi nhuan tit viec gop von Nguyen dc vii phtlong phap ghi nhdn chi phi tai chinh Cac khoan chi phi dude ghi nhan vao chi phi tai chinh gom: - Chi phi hoc cac khoan 10 lien quan den cac hoat dong dau tai tai chinh; - Chi phi cho vay hoac di vay von; - Cac khoan to thay doi ty gia h6i doai cua cac nghiep vu phat sinh lien quan den ngoai te; - Dti phong giam gia dau ttt chiing khoan Cac khoan tren dude ghi nhan theo tong so phat sinh ky, khong bu trii vdi doanh thu host dong tai chinh 10.Nguye"n tdc vii phiiong phap ghi nhan chi phi thug thu nhap doanh nghiep hien hanh Chi phi thug thu nhap doanh nghiep hien hanh dude xac dinh tren co sd thu nhap chiu thug va thug suit thug thu nhap doanh nghiep nam hien hanh H Bdo cao bo phan Bao cao theo bo phan bao gom bo phan theo lanh vuc kinh doanh hoc bo phan theo khu vuc dia 1y Bo phan theo Ianh vtrc kinh doanh : La mot bo phan co the phan biet dugc cua mot doanh nghiep tham gia vao qua trinh san xuat hoc cung cap san pham , dich vu rieng le , mot nhom san pham hoc dich vu lien quan ma bo phan chiu rui ro va lai ich kinh to khac vo'i cac bo phan kinh doanh khac LONG TY C6 PHAN BAO BI NHIPA TAN TIEN BAO CAO TAI CHINH L6 114-5-10-11 Cum Dtrang 13 KCN Tan Binh Qu n Tan Phu TP HCM 31 /12/2013 V THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG CAN E)61 Kt T6AN Dan vi tinh : VND TIEN VA CAC KHOAN TU'CrNG DU 'O'NG TIEN S6 SO CUOI KY -Tien mat -Tien gui ngan hang DA U NAM 419,035,330 155,917,187 6,443,539,411 8,042,140,987 491,952,153 -Tien dang chuyan 30,939,328,982 - Cic khoan tu'dng du'dng tin (Tien gtii ngan han dudi thing) CONG : 6,862 ,574,741 39,629,339,309 CAC KHOAN DAU TU' TAI CHINH NGAN HAN SO CUOI KY SO DAU NAM 1,612,457,570 954,380,000 -Chung khoan dau tu' ngan han (*) (198,128,000) -Du' phong giam gia dtu' ngan han CONG : 1,612 ,457,570 756,252,000 CAC KHOAN PHAI THU NGAN HAN KHAC SO CUOI KY S6 DAU NAM 646,805,639 40,494,350 -Phai thu khac CONG : 646,805 , 639 40 ,494,350 HANG TON KHO SO CUOI KY -Nguyen lieu, vat lieu ton kho SO DAU NAM 134,321,784,629 190,382,219,311 31,884,924 28,825,402 -Chi phi sin xuat, kinh doanh d& dang 10,011,692,702 2,764,143,957 -Thanh pham ton kho 20,504,790,830 5,253,602,711 164,870,153,085 198,428,791,381 164,870,153,085 198,428,791,381 -Gong cu, dung cu kho -Hang h6a ton kho CONG GIA GOC HANG TON KHO -Dv phbng giam gia hang ton kho -Gia tri thuan c6 the thuc hien duygc cua hang ton kho LONG TY CO PHAN BAO Bi NHU 'A TAN TIEN BAO CAO TAI CHINH L6 114-5-10-11 Cam Du'ang 13 KCN Tan Binh Quan Tan PhO TP HCM 31/12/2013 TANG GIAM TAI SAN CO DINH HO'U HINH Chi tieu Nha cira vat kien truc May m6c thiet bi Phuang tien van tai Thiet bi quan ly TSCD khac Tong cling NGUYEN GIA TSCD HU'U HINH S6 du' dau ky 81,971 , 016,229 394 , 169,915,778 56 ,777,437, 764 , 658,874 , 641 3,283,375 , 087 540 , 860,619,499 S6 tang ky 46,849 , 001,362 74 , 708,090,339 , 840,842,513 891 , 723,091 191 , 236,000 127 , 480,893,305 74,708,090,339 4,840,842,513 891,723,091 191,236,000 80,631,891,943 - Mua sam m&i My dung mbi 46,849,001,362 46,849, 001, 362 Tang khac 644 , 551,658 9,552,775,589 145,304 , 550 , 650,743 ,497 1, 412,033 , 484 700 , 142,400 - Nhu'gng ban 84,287,550 6,303,828,071 908,356,050 147,806,255 - Giam khac 61,017,000 346,915,426 503,677,434 552,336,145 644,551,658 2,108,497,663 128,674 , 713,041 462 , 227,262 , 620 60 , 206,246 , 793 , 850,455 , 332 , 830,059 , 429 658,788,737,215 46,386,595,140 314 , 693,783 , 130 41 , 841,216 , 306 4,021,662 , 859 2,861,191 , 369 409 , 804,448,804 9,296,272,447 36,576,312,428 6,008,346,455 289,536,144 199,581,775 52,370,049,249 Giam ky 145,304,550 6,611,904,401 1,312,140,557 677,917,394 547,197,403 9,294,464,305 S6 du' cu6i ky 55,537, 563,037 344 , 658,191,157 46,537, 422,204 , 633,281 , 609 , 513,575 ,741 452, 880,033,748 Tai deu nam 35,584 , 421,089 79,476, 132,648 14 , 936,221 , 458 637 , 211,782 422,183,718 131 , 056,170,695 Tai cu6i ky 73,137, 150,004 117,569 , 071,463 13 , 668,824 , 589 ,217,173,723 316, 483,688 205,908,703,467 Giam ky So du' cu6i ky 7,444,277,926 II CIA TRI HAO MON LOY KE So du' dau ky Khau hao ky III GIA TRI CON L AI CUA TSCD HCYU HINH TANG GIAM TAI SAN CO DINH VO HINH Khdan muc Q.SD dat Phan mem vt Tong cong So du' dau kq 18,212 , 323,731 1,238,732 , 810 19 , 451,056,541 So tang ky 15,952,863,250 187,794,000 16,140,657,250 - Mua sam mbi 15,952,863,250 187,794,000 16,140,657,250 34,165,186 , 981 1,426,526 , 810 35 ,591,713,791 , 108,133 , 270 553 , 896,187 9,662,029,457 259,296,526 367,577,604 626,874,130 9,367, 429,796 921 , 473,791 10 , 288,903,587 , 104,190 , 461 684 , 836,623 , 789,027,084 24,797 ,757,185 505.053,019 25.302.810,204 Giam ky So du' cuoi ky II GIA TRI HAO MON LUY Kt So du' dou ky Kh$u hao ky Giam ky So du' cuoi ky III GIA TRI CON LAI CUA TSCD VO H1NH Tai dau nam Tai cuoi ky LONG TY CO PHAN BAO BI NHU'A TAN TIEN BAO CAO TAI CHINH Lo 114-5-10-11 Cum Du&ng 13 KCN Tan Binh Quan Tan Phu TP HCM 31 /12/2013 Dan vi tinh : VND S6 DAU NAM SO CUOI KY 7- CHI PHI XAY DUNG CG BAN DO DANG 15,047, 558,005 + Ch rang trinh nha xuang tai Tien San -Bac Ninh + Chuang trinh nha xu'&ng tai KCN Tan Binh-TP HCM CONG: 6,419,934,851 2,264,524,546 6,419,934,851 17,312,082,551 SO CUOI KY Dau tu' dui han khac SO DAU NAM 54,611,736,000 Dau tax c6 phieu 262,500, 000, 000 * Dau tu' nhu'ang quyen nhan mat bang lam nha van phong 317,111,736, 000 SO CUOI KY 9- Chi phi tra tru'aic dui han Phan bo- cong cu dung cu CONG: SO DAU NAM 4,547,062,040 2,542,881,417 4,547, 062,040 2,542,881,417 10 VAY VA NO' NGAN HAN SO CUOl KY SO DAU NAM 128,146,603,645 - Vay ngan han (') CONG: 128,146 , 603, 645 Trong : 128,146,603, 645 * Vay ngan hang TM CP Ngoai Thuang VN 11 THUS VA CAC KHOAN PHAI NOP NHA NU'IYC O DAU NAM SO CUOI KY 11.1 Thue phai nap nha nu'6c 2, 557,695,663 - Thue GTGT 167, 436, 003 5,292,349,885 3,888 ,472,525 5,180,200 25,258,200 103, 900,000 156,136,000 7,959 ,125,748 4,237, 302,728 Thue xuat khan , nhap khan Thue TNDN Thue thu nhap ca nhan Thue bao ve mdi trucmg CONG : SO CUOI KY 12- Chi phi phai tra - Dien nirbc din thoai - Cu'ac van chuyen hang - Chi phi khac CONG : SO DAU NAM 50,413,754 900,849,053 957,978,190 1,170, 295,944 1,202,222,167 371,682,519 2,210 , 614,111 , 442,827,516 13 CAC KHOAN PHAI TRA PHAI NOP KHAC SO CUOI KY SO DAU NAM Bao hi em y to 257,028,680 200,850, 725 Bao hiem xa h6i 565,838,144 394,437,970 6,433,854,375 6,753,205,149 86,837,719 63,498,529 175, 647, 350 185,084,000 Kinh phi cong doan Bao him that nghiep -Co tirc phai tra Cac khdan phai tra thue TNCN 4,103, 015,479 Cac khoan d6ng g6p qui tir thien CBCNV 6,179,622,674 Cac khoan phai tra phai nop khac 2,114,344,554 2, 699, 274, 744 19,916 , 188,975 10,296 ,351,117 CONG: BAO CAO TAI CHINH LONG TY CO PHAN BAO BI NHU'A TAN TIEN 31 112/2013 Lo 114-5-10-11 Cum Divang 13 KCN Tan Binh Quan Tan Phu TP HCM 13 VON CHU S& HU'U 13.1 BANG D01 CHlEU BIEN DUNG CUA VON CHO SO' HU'U Von dau tu' cua chO s& hiru 149 , 999,980 , 000 -S6 DU DAU NAM TRU'O'C Thing du' von co phan 154 ,777,960, 000 Qui dau tu' phat tridn 157,120,561,587 Qui du' phong tai chinh Lai nhuan sau thud chu'a phan phoi 15 , 614,809 ,332 43, 993,077,405 40,907,850,335 -Lqi nhuan tang nam tru&c -Phan phoi Iqi nhuan nam 2011 +Qui dau tu' phat tridn 19,293,771,864 (37,993,077,405) 19,293,771,864 (19,293,771,864) +Qui du' phong tai chinh (3,699,307,541) +Qui khen thu&ng phuc lai + Chia co tiec nam 2011-dot (14,999,998,000) -Phan phoi Iai nhuan nam 2012 (14,999,998,000) (14,999,998,000) + Chia co *c nam 2012-dot 1-10% 149 , 999,980 , 000 -SO Dl! CUOI NAM TRLP6'C 154 ,777,960, 000 176 , 414,333 , 451 15,614,809 , 332 31 , 907,852,335 -Tang von nam 37,428,516,236 -Lqi nhuan tang nam (26,200,207,509) -Phan phoi Iai nhuan 2012 (4,817,069,301) 4,817,069,301 +QuT dau tu' phat trien +Qui du' phong tai chinh (6,383,140,208) +Qui khen thu&ng phuc Iqi (14,999,998,000) + Chia co tu'c nam 2012-dqt 2-10% - Chi khac (147,000,000) -S6 DU' CUOI KY 149, 999,980 , 000 154 ,777,960, 000 181 , 231,402 , 752 15 , 614,809,332 42 , 989,161,062 13.2 CHI TIET VON DAU TU CUA CHU SO' HU'U % 100.00 - Von gop(C6 dong) CONG SO CUOI KY SO DAU NAM 149, 999, 980, 000 149, 999, 980,000 149, 999, 980, 000 149 , 999,980,000 BAO CAO TAI CHINH LONG TY Co PHAN BAO Bi NHU'A TAN TIEN 31/12/2013 Lo 114-5-10-11 Cum Dubeng 13 KCN Tan Binh Quan Tan Phu TP HCM 13.3 CAC GIAO DICH VE VON VO'I CHU SO' HU'U VA PHAN PHOI Co TI,YC, LO' I NHUAN NAM NAY NAM TRU'YC -Von dau ttx cua chu s& hiru +Von gop dau nam 149,999 , 980,000 149, 999,980, 000 +Von gop cuoi nam 149,999, 980,000 149, 999 , 980, 000 14, 999 , 998,000 29, 999 , 996, 000 Co tic , lai nhuan da chia 13.4 CO PHIEU SO CUOI KY SO DAU NAM -So lu'ang co phieu du'ac phep phat hanh 15,000,000 15,000,000 -So lirang co phieu da du'ac phat hanh va gop von day du 14,999,998 14, 999, 998 14,999,998 14,999,998 14,999,998 14,999,998 14, 999, 998 14, 999, 998 +Co phieu thu'dng +Co phieu u'u dai -So Iuang co phieu du'ac mua lai -So luting co phieu dang lu'u hanh +C 40 phieu thuang +Co phi 6u uu dai *Menh gia co phieu : 10.000 dong NAM NAY 14 TONG DOANH THU BAN HANG VA CUNG CAP DICH VU NAM TRU'OC 1,510 , 033,711,956 1, 500, 945,145,654 40,071,598,246 53,401, 716, 355 1,469,962,113,710 1,447,543,429,299 Trong +Doanh thu ban hang hoa +Doanh thu ban ph am 7,127, 170,159 15 CAC KHOAN GIAM TRU' DOANH THU 7,075,867,159 +Hang ban bi tra lai 8,525,213,224 51, 303, 000 +Giam gia hang ban 16 Doanh thu thuan ban hang va cung cap dich vu Trong : +Doanh thu thuan pham +Doanh thu thuan hang hoa 17 Gia von hang ban +Gia von cua pham da cung cap +Gia von cua hang hoa da cung cap 1,502 , 906,541,797 1,492 ,419,932,430 1,462,851,319,521 1,439,018,216,075 40,055,222,276 53, 401, 716, 355 1,380 , 581,823,704 1,395 , 761,081,928 1,346,910,774,964 1,354,087,202,190 33,671,048,740 41,673,879,738 NAM NAY NAM TRU'O'C 18 Doanh thu hoat dong tai chinh 1,985,519,694 9,023,131,068 64,151, 849 102, 522,578 -Lai kinh doanh chu'ng khoan 458,295,000 186,484,000 -Co tu°c, lai nhuan duac chia 41,625,000 75,125,000 2, 549 , 591, 543 9,387 , 262,646 -Lai tien giri, Lien cho vay -Lai chenh Iech ty gia CONG 19 Chi phi tai chinh 17,838,850,800 154,133,333 162,248,231 34,860,227 -L6 chenh 16th tj' gia chu'a thyc hi6n 66,646,546 4,470,595 -Chi phi tai chinh khac 24,098,881 11, 359, 359 380,166,430 454,744,682 -198,128,000 -576,096,682 -Lai tin vay -Lo chenh l6th tj' gia da thirc hi6n -L6 kinh doanh churng khoan -Hoan nhap du' phbng dau tu' chirng khoan CONG 18,273, 882,888 NAM NAY 50,272 ,775,777 -Tang Io'i nhuan ke toan tru'o'c thue -Cac khoan dieu chinh tang hoac giam Iai nhuan ke tban de xac dinh Iai nhuan chiu thue TNDN NAM TRU'OC 55,659,182,265 86,809,853 133,424,981 +Cac khoan dieu chinh tang 83,471,514 365,655,681 256,290,227 `Chinopphat *Chi phi kh6ng hap ly, hq(p le +Cac khoan dieu chinh giam *Chenh Lech tj gia china thu'c hien nam tru'ac da thyc hien nam 133,424,981 109,365,454 4,470,595 278,845,828 4,470,595 203,720,828 75,125,000 `Co t6v, lai nhan duiac chia Khac 50,401 , 730,163 55,745 ,992,118 50,401, 730,163 55, 745, 992,118 12,600 ,432,541 13,936 ,498,030 243,827,000 814,833,900 -Tong chi phi thus TNDN hi6n hanh 12,844 , 259,541 14,751 , 331,930 Lai nhuan ke toan sau thus TNDN 37,428,516,236 40,907 , 850,335 -Tong thu nhap chiu thue +Thu nhap hu'&ng thug suat u'u dai (Giam 50%) +Thu nhap chiu thug suat 25% Thu nhap hoat Bong tai chinh Thu nhap khac -Chi phi thue- TNDN tinh tren thu nhap chiu thus hi6n hanh -Dieu chinh chi phi thug TNDN cua cac nam tru'&c vao chi phi thug TNDN hi6n hanh nam 20 Chi phi san xuat kinh doanh theo yeu to NAM NAY NAM TRU'O'C 1,147,275,889,161 1,140,607,662,790 144,632,970,370 140, 779, 352, 746 Chi phi khau hao TSCD 52,996,923,379 42,085,835,526 Chi phi dich vu mua ngbai 60,242,611,351 58,546,862,829 Chi phi bang tin khac 21,192,089,223 27,497,861,233 1,426 , 340,483,484 1,409 , 517,575,124 CHI TIEU Chi phi nguyen lieu, vat lieu Chi phi nhan tong CONG CONG TY CO PHAN BAO BI NHU'A TAN TIEN BAO CAO TAI CHINH Lo II, DmNng 13, KCN Tan Binh, Q Tan Phu, TP.HCM 31/12/2013 VII NHUNG THONG TIN KHAC Thong tin ve cac ben lien quan Thu nhap vien HDQT va Ban Giam doc nam nhu sau : Nam Nam trtro'c vnd \ ncf Luang va cac phu cap khac 3,888 ,242,652 4,418,748,600 Bao cao bo phan Bao cao b6 phan theo link vtrc kinh doanh Hoat dong kinh doanh chu yeu cua Cong ty la san xuat san pham bao bi, do khong trinh bay bao cao bo phan Bao cao b6 phan theo khu virc dia 1y Cong ty chi hoat dong khu vise dia 1y Viet Nam Gia tri hop 1y cua tai san va na phai tra tai chinh Gia tri hap 1y 31/12 /2013 VND Gia tri ghi so 1/1/2013 VND 31 / 12/2013 VND 1/1/2013 VND Tai san tai chinh Tien va cac khoan twang duang tien Phai thu khach hang va 6,862,574,741 39,629,339,309 6,862,574,741 39,629,339,309 257,947,788,213 196,455,578,551 257,947,788,213 196,455,578,551 phai thu khac Tai san tai chinh san sang 1,612,457,570 1,612,457,570 de ban Cong Cong nor tai chinh Cac khoan vay Phai tra nguoi ban va phai tra khac Chi phi phai tra Cong 266,422,820,524 236,084 , 917,860 266 ,422,820 , 524 236, 084,917,860 120,786,334,167 96,424,050,501 2,210,614,111 2,442,827,516 122,996, 948,278 98 , 866,878, 017 120,786,334,167 96,424,050,501 2,442,827,516 120 , 786,334, 167 98 , 866,878,017 Gia tri hap 1y cua cac tai san tai chinh va no phai tra tai chinh duac phan anh theo gia tri ma cong cu tai chinh co the duac chuyen doi mot giao dich hien tai giu'a cac ben co day du hieu bit va mong muon giao dich Phuong phap va gia dinh sau day du'o'c sir dung de uo'c tinh gia tri hop ly : Tien mat, tin giri ngan hang, cac khoan phai thu khach hang, phai tra nguoi ban va no phai tra ngan han khac phan lo'n xap xi vo'i gia tri ghi so ky han ngan han cua nhu'ng cong cu Gia tri hqp ly cua cac chung khoan niem yet duoc xac dinh tren co so' gia giao dich tren thi truo'ng chirng khoan Doi vo'i cac chung khoan chua niem yet thi gia tri hap ly duoc xac dinh tren co so' gia giao dich binh quan tren thi tru'Ong giao dich cua cac cong ty dai chung chua niem yet (UpCoM) doi vo'i cac cong ty da dang ky giao dich tren thi tru'Ong giao dich cua cac cong ty dai chung chua niem yet, hoc gia trung binh tren co so' gia giao dich duoc cung cap toi thieu boi ba cong ty chu'ng khoan tai thoi diem 1/12/2013 doi vai cac cong ty chua dang ky giao dich tren thi truo•ng giao dich cua cac cong ty dai chung Cac chung khoan khong co gia than khao tir cac nguon duac danh gia gia tri hop ly theo cac mo hinh dinh gia khac Gia tri hop ly cua cac khoan vay co lai suat co dinh hoac tha not khong xac dinh duoc khong co du thong tin de ap dung cac mo hinh dinh gia phu hap Tai san dam bao Cong ty co tai san dam bao the chap cho don vi khac la ngan hang Ban Viet va khong nAm gilt tai san dam bao cua don vi khac vao 31/12/2013 Rui ro tin dung Rui ro tin dung ]a rui ro ma doi tac se khong thu'c hien cac nghia vu cua minh theo quy dinh cua mot cong cu tai chinh hoc hop dong khach hang, dan den ton that ve tai chinh Cong ty co rui ro tin dung tir cac hoat dong kinh doanh cua minh (chu yeu doi vo'i cac khoan phai thu khach hang) va tir hoat dong tai chinh cua minh bao gom ca tin giri ngan hang va cac cong cu tai chinh khac Phai thu khach hang Vic quan ly rui ro tin dung khach hang cua Cong ty du a tren cac chinh sach, thu tuc va quy trinh kiem soat cua Cong ty co lien quan den viec quan ly rui ro tin dung khach hang Cac khoan phai thu khach hang chua tra thuo'ng xuyen duoc theo doi Cac phan tich ve kha nang lap du phong duoc thtrc hien tai lap bao cao tren co so' tirng khach hang doi v6ri cac khach hang Ion Tren co so' nay, Cong ty khong co rui ro tap trung ve tin dung Tien gin ngan hang Phan Io' n tien girl ngan hang cua Cong ty duo'c gui tai cac ngan hang 16'n co uy tin & Viet Nam Cong ty nhan thay mire tap trung rui ro tin dung doi vbi tien girl ngan hang la thap Rui ro khoan Rui ro khoan la rui no Cong ty gap kho khan viec dap ung cac nghia vu tai chinh tinh trang thieu von Rui ro khoan cua Cong ty phat sinh chu yeu khong tuong xung cac ky han cua tai san tai chinh va cac khoan phai tra tai chinh Cong ty giam sat rui ro khoan bang viec tri ty le tien mat va cac khoan twang duang tin mire ma Ban Tong Giam doc cho la du de ho tro tai chinh cho cac hoac d6ng kinh doanh cua Cong ty va de giam thieu anh huing cua nhfirng thay doi cac luong tien Thong tin thii han dao han cua no phai tra tai chinh cua Cong ty dtra tren cac gia tri town chua chit khau theo hop dung nhir sau: Tir 01 nam Tir 01 nam Cling tr& xuong den 05 nam So cuoi ky Cac khoan vay 248,932,937,812 128,146,603,645 - 248,932,937,812 128,146 ,603,645 Phai tra nguii ban 100,870,145,192 - 100,870,145,192 Chi phi phai tra Phai tra We So dau nam 19,916,188,975 98,866 ,878,017 98,866,878,017 Chi phi phai tra 86,127,699,384 2,442,827,516 86,127,699,384 2,442,827,516 Phai tra khac 10,296,351,1 17 10,296,351,117 19,916,188,975 Cac khoan vay Phai tra nguii ban Cong ty cho rang muc d6 tap trung rui ro doi vo'i viec tra no la thap Cong ty co kha nang town cac khoan no den han ti'r dong tin tir hoat d6ng kinh doanh va tien thu tir cac tai sin tai chinh dao han Rui ro thi truo'ng Rui ro thi truing la rui ro ma gia tri hop ly hoac cac luong tien twang lai cua cong cu tai chinh se bin d6ng theo nhfirng thay doi cua gia thi truing Rui ro thi truing bao gom loci : Rui ro ngoai te, rui ro lai suit va rui ro ve gia khac Rui ro ngoai to Rui ro ngoai to la rui ro ma gia tri hop ly hoc cac luong tien twang lai cua cong cu tai chinh se bien d6ng theo nhfing thay doi cua ty gia hoi doai Cong ty khong co rui ro ngoai to viec mua va ban hang hoa, dich vu duoc thuc hien bang don vi tien to Id Hong Viet Nam Rui ro lai suit Rui ro lai suit la rui ro ma gia tri hop ly hoc cac luong tien twang lai cua m6t cong cu tai chinh se bin dong thay doi lai suit thi truing Rui ro ve thay doi lai suit thi truing cua Cong ty chu yeu lien quan den cac khoan tie-n giri ngan han, cac khoan vay Cong ty quan 1y rui ro lai suit bang cach theo doi chat the tinh hinh thi truing co lien quan de xac dinh chinh sach lai suit hop 1y co lcri cho cac muc dich quan 1y giOi lean rui no cua Cong ty Cong ty khong thuc hien phan tich d6 nhay doi vo•i lai suit vi rui ro thay doi lai suit tai Iap bao cao la khong ding ke Riii ro ve gia khac Rui ro ve gia khac IA rui ro ma gia tri hap 1y hoc cac luong tin tuong lai cua mot cong cu tai chinh se bien dong theo nhirng thay doi cua gia thi truing ngoai thay doi cua lai suat va ty gia hoi doai So lieu so sanh So lieu so sanh 1a so lieu tren Bao cao tai chinh cho 31 /12/2012 Giai trinh Loi nhuan truoc thue qui 4/2013 Tang 32,95% so voi qui 4/2012 la doanh thu tang 11,46% so cimg ky Ngtrbi lap bieu Ke toan truo'ng Doan Thu Nhan Doan Thu Nhan Thanh Ho Chi Minh, 15 thang 01 nAm 2014 Le Minh Ctrang CONG TY CO PHAN BAO BI NHUA TAN TIEN BAO CAO TAI CHINH Lo 11, Dtr&ng 13, KCN Tan Binh , Q Tan Phu, TP.HCM Cho kj' ke town tir 01/01 /2013 den 31 /12/2013 02 Mot so chi tieu danh gia khai quit ti.nh hInh tai chinh vi ket qua kinh doanh Chi tieu Dom vi Nam 2013 Nam tru°o•c 2012 Bo tri co' cau tai sin va c(Y cau nguon von 1.1 Bo tri co' cau tai sin -Tai sin dai han/Tong tai sin % 52.93% 24.02% - Tai sin ngan han/Tong tai sin % 47.07% 75.98% % % 48.46% 20.96% 1.2 Bo tri co' cau von - Na phai tra/Tong nguon von - Nguon On chu s& hCru/Tong nguon von Kha nang town 2.1 Kha nang town hien hanh: Tai sin lkru don ^n oan g han L an 2.2 Kha nang town nhanh = (Tai sin lu•u dong Hang ton kho) / Na ngan han Lan 72 63 1.15 2.21 77.89 65.54 2.49 8.0 Hieu qua su• dung von lu•u gong 3.1 Cac khoan phai thu khach hang: 1 Ky thu tin binh quan =Cac khoan phai thu /DT thunn I Tuoi cua Si du khoan phai thu khach hang cuoi 3.1.2 ky= phai thu thuan /(doanhthuthuan/12thang) 3.1.3 Vong quay cac khoan phai thu = So thong Irong ky / Ky thu lien BQ kj' n ga y Ngay a Vong 4.69 1.58 1.43 1.43 1.71 7.60 8.39 63 15 0.79 0.19 - Lai nhuan gop/Doanh thu thuAn % - Lai nhuan sau thue/Doanh thu thuan % 5.2 Lo•i nhuan/" Tong tai sin 8.14% 2.49% 6.48% 2.74% - Lai nhuan tru•o•c thue/Tong tai sin % - Lai nhuan sau thue/Tong tai sin % 4.76% 8.32% 3.54% 6.12% 5.3 Lai nhuan sau thue/Nguon von 66 so' hu•u % 6.87% 7.74% 3.2 Hang ton kho (HTK) 3.2.1 3.2.3 Ky dtr trir BQ = Mtec dtr tra BQ / Muc lieu thy BQ thing Thai gian due trig HTK cuoi 4=hang ton kho CK/tieu thy B Qtrop gky) Vong quay HTK thong ", So thing thong L-111 / Ky du tray BQ Thin g Thing Vong Hieu suit sir dung von - Doanh thu BQ thing / Tai sin co dinh BQ - Doanh thu BQ thing / Tong tai sin BQ VND VND Ty suit sinh lbi 5.1 Lo•i nhuan/doanh thu ... 130 41 , 841 ,216 , 306 4, 021,662 , 859 2,861,191 , 369 40 9 , 8 04, 448 ,8 04 9,296,272 ,44 7 36,576,312 ,42 8 6,008, 346 ,45 5 289,536, 144 199,581,775 52,370, 049 , 249 Giam ky 145 ,3 04, 550 6,611,9 04, 401 1,312, 140 ,557... 1,312, 140 ,557 677,917,3 94 547 ,197 ,40 3 9,2 94, 4 64, 305 S6 du' cu6i ky 55,537, 563,037 344 , 658,191,157 46 ,537, 42 2,2 04 , 633,281 , 609 , 513,575 , 741 45 2, 880,033, 748 Tai deu nam 35,5 84 , 42 1,089... ton kho 140 Hang ton kho 141 V.01 V.02 V.03 V, 04 646 ,805,639 40 ,49 4,350 (2 ,48 1 ,48 9,289) (2,1 64, 6 04, 807) 1 64, 870,153,085 198 ,42 8 , 791,381 1 64, 870,153,085 198 ,42 8,791,381 3,380 , 40 2 ,40 3 1,399