CONG TY CO PHAN VAT TIT ICI THUAT NONG NGHItP BINH … cao kiem toan 2013 Vat tu Ky thuat...• Dua ra cac phan doin va trac tinh ke toan mOt each hop ljt va then trong; • Lap cac

CONG TY CO PHAN VAT TIT ICI THUAT NONG NGHItP BINH DINH

Bao can tai chinh Cho nam Si chink ket thtic ngity 31/12/2013

1/4_

VI

CONG TY CO PHAN VAT TU' KY THUAT NONG NG HOT BINH DINH RAO CAO TAI CHINH 173 Iran Hung Dao, TP. Quy Nhan, Tinh Binh Dinh Cho nom tat chinh kit thzic ngety 31/12/2013

MUC LUC Trang

BA° cao dm Ban Giam dOc 1 - 3

BA° cao kiem toan de)c lap 4 - 5

Cac Bao cao tai chinh

• Bang can dtii ke toan 6 - 7

• Bao cao ket qua kinh doanh 8

• Bao cao ltru chuyen tien tir 9

• Thuyet minh BA° cao tai chinh 10 - 26

CONG TY CO PHAN VAT Tif K THUAT NONG NGIIItP BINH BINH BAO CAO TAI CHINH 173 Trill Hung Dao, TP. Quy Nhcm, Tinh Binh Dinh Cho nam tai chink kit auk ngcb, 31/12/2013

BAO CAO CUA BAN GIANT DOC

Ban Gitlin d6c Ong ty CO phin Vat to Ky thuat Nang nghiep Binh Dinh cong be) bao cao nay cong v6i cac Bao cao tai chinh da dtroc kiem town cho nam tai chinh ket thitc ngay 31/12/2013.

Thfing tin khai quit

Cong ty CO phin Vat to Ky thuat Nang nghiep Binh Dinh (sau day goi tit la "Cong ty") duvc thanh lap tren ca so c6 phin h6a doanh nghiep Nha nuac (Cong ty Vat to Ky thuat N8ng nghiep Binh Dinh). Cong ty la din vi hach town dOc lap, hoot Ong san xuAt kinh doanh theo Gay chimg nhan dang ky kinh doanh s6 3503000076 ngay 26 thing 12 nam 2005 dm Sa ke hooch va Diu to Tinh Binh Dinh, Lust Doanh nghiep, Dieu le Cong ty va cac quy djnh phap 1S, hien hanh co lien quan. TU khi thanh lap den nay cong ty da 9 lin dieu chinh GiAy chirng nhan (tang ky kinh doanh va lin dieu chinh gin nhAt vao ngay 5 thing 01 nam 2012 vai s6 dang 14 mai la 4100259074.

Von dieu 52.500.000.000 Ong.

Yen gip thyc to den thei diem 31/12/2013: 52.500.000.000 Ong (trong do phin von cua Qu5'lu tu. Phat trien Binh Dinh chiem 57,43%).

Try so chin!:

• Dia chi: 173 TrAn Hung Dao, Thinh phO Quy Nhan, Tinh Binh Dinh

• Dien thoai: (084) 056.3828 384

• Fax: (084) 056.3824 980

• E-mail: [email protected]

Nginth nghI kinh doanh chinh

• Bin bu8n phan bon, thutic tnr sau va hoa chit Ichic sfr dgng trong nong nghiep;

• Khai lchoing khac chua dtroc phan vio dau;

• VOn di hang h6a bang dtrtmg 1)0;

• Bin 10 hang hi:5a khac mai trong cac ctla hang chuyen doanh. Chi tiet: Ban le phan bon, thu6c trir sau va h6a chit khac sir dung trong nong nghiep;

• Sin xuat phan b6n va hqp chit ni to. Chi tiet: Sin xuAt phan bOn;

• Ban buon tong hop. Chi tiet: Kinh doanh xuAt nhAp khAu hang Wong, lam san, thew sin, giSng cay trong, thirc an chan nuoi; Mua ban vat lieu xay donf, hang thil cong my nghe, trang tri nqi thAt, vat to thiet bj dien, nuac; Mua ban xang dau; Mua ban, xuat nhap khiu may mac thiet bj, o to, m8 t8, xe may, hang tieu dung, bao bi die loci;

• Kinh doanh bit Ong san, quyen sir dung dAt thuOc cho so hitu, chic sir dung hoc di thue. Chi tiet: Kinh doanh bit dOng san; Dich vu cho thue kho bai;

• San xuAt san phim khac tir g6; Sin xuAt san phim tir tre, nira, ram, ra va vat lieu tet ben. Chi tiet: Che bien lam san;

• San xuAt khac chua &rot phan vita dau. Chi tiet: San xuAt thuik bao ye thqc vat, giOng cay trong, thirc An chin nu8i; Che bien ruing san, they san; San xuAt vet lieu xay dyng, hang thin cong my nghe, trang tri nei thit, vat ttr thiet bj dien, nuac; San xuAt, gia c8ng in bao bi: nth, g8, vai, cac t6ng, giAy.

CONG TY CO PHAN VAT TU. KY THUAT HONG NGHICP BINH DINH BAO CAO TA! 173 Iran Hung Dao, TP. Quy Nhan, Tinh Binh Dinh Cho nam tai chinh ket Odic ngay 31/12/2013

BAO CAO CUA BAN GIAM DOC (tiep theo)

NIA!, str

TOng so cong nhan vier, hien có den cuOi nam tai chinh la 101 ngtneri. Trong dO, can bq quan l la 24 nguai.

Cac thanh vien cua H6i dOng quail trj, Ban Kiem soit, Ban Giam dOc va Ke toan truang trong nam tai chinh va den ngay lap BA° cao tai chinh nay g6m co:

1-1(3i Ang 'pan 14

• Ong Nguyen Due Tan

Chu tich

Oy vien

• Ong Nguyen Tan Binh Chi, tich

• Ong HuSmh Trong Phu Ph6 Chu tich

• Ong Lau Sinh Ngoc Oy vien

• Ba Nguyen Thj LOc Oy vien

• Ong HO Trong Hai Oy vien

• Ong Nguyen Bao Oy vien

B6 nhiem ngay 24/8/2013

BO nhiem lai ngay 26/3/2009

Mien nhiem ngay 24/8/2013




BO nhiem ngay 14/4/2012

B6 nhiem lai ngay 26/3/2009



Ban Kam soot

• Ong Le Dinh Vy. TnrOng ban

• Ong Tran Xuan Pluming Tnromg ban

• Ba Nguyen Thj Ai Lien Uy vien

• Ong Thai Minh Trung Oy vien

• Ong Nguyen Quang Sang Uy vien

Ban Giam (MC va re loan &film;

• Ong Nguyen Dire Tan

Giam dOc

• Ong H6 Trong Hai

Phb Giam dOc

• Ong Tran Xuan Plurang

Phb Giam dOc

• BA Nguyen Thi Lien

Ice toil., tnr&g

Kiem town dac lap


B6 nhiem lai ngay 26/3/2009










Cac Bao cao tai chinh nay duvc kiem toan bai Cong ty TNHH Kiem toan va Ke toan AAC (Tr4► sb chinh: LO 78 — 80 Duang 30 thang 4, Quan Hai Chau, Thanh phO Da Nang; Dien thoai: (84) 0511.3655886; Fax: (84) 0511.3655887; Website: www.aac.com.vn; Email: [email protected]).

Trang 2

CONG TY CO PHAN VAT TU. Kf THUAT NONG NGHIP BINH DINH BAO CAO TAI CHIN!! 173 Iran Hung Dao, TP. Quy Nhcm, Tinh Binh Dinh Cho nom tai chinh kit tinic ngay 31/12/2013

BAO CAO CUA BAN GIAM DOC (tiep theo)

Trach nhiem cua Ban Giam dim trong viec lap cac Bao cao tai chinh

Ban Giam dOc Cong ty chiu trach nhiem rep va trinh bay trung thirc, hqp 15, cac Bao cao tai chinh nay ten ca

• Tuan thu cac Quy dinh cua cac Chuan mvc ke toan Viet Nam, Che d'O ke toan Viet Nam va cac quy dinh phap 15, hien hanh kirk có lien quan;

• Lira droll cac chinh sach ke toan thich hop va ap dung cac chinh sach do mi)t cach nhat quan;

• Dua ra cac phan doin va trac tinh ke toan mOt each hop ljt va then trong;

• Lap cac Bao cao tai chinh tren nguyen tic hoat &Ong lien tnc;

• Chiu trach nhiem ve kiem soot nOi bo ma Ban Gam dOc xac dinh la can thiet see dam bao cho viec lap va trinh bay bao cao tai chinh khong co sai sot tong yeu do gian len hoec nham 1An.

Cdc thanh vien dm Ban Giam dOc UHT ty, bang bao cao nay xac nhen rang: Cac Bao cao tai chinh bao gOm Bang can dOi ke toan, Bao cao ket qua hoat Ong kinh doanh, Bao cao luu chuyen tien to va cac Thuyet mink Bao cao tai chinh kern theo di Oran anh trung thirc va hop 15, tinh hinh chinh Cong ty tai th&i diem 31/12/2013 va ket qua hoat dOng kinh doanh ciing nhu cac lung ltru chuyen tien to trong ndm tai chinh ket thfic cung ngay, phir hqp vai cac Chuin muc ke toan va Ch'e dO ke toan Viet Nam hien hanh.

t Ban Giam doc

CeNglignI Cb 0'1°1

~kr I t''K

810 Dili"

Dtrc Tan

Quy Nhon, ngay 13 thong 02 nam 2014

CONG TY KIEM TOA THANN VIEN COA PRI Try soY chinh L6 7840 Dining 30 thing 4. Q. Hai Chilu. Tp. Di Ning Tel: 84.511.3655886; Fax: 84.511.3655887 Email: [email protected] Websitc: hnp://www.aac.com.vn

N VA Kt TOAN AAC MEGLOBAL

Chi nhinh tai Thinh ph6 ti4 Chi Minh 47.49 Ming Sa (Ting 4 Toe nha Hoing Dan) Quin 1, Tp. H6 Chi Mirth Tel: 84.8.39102235; Fax: 84.839102349 Email: [email protected]

Da Nang, ngay 27 themg 01 nam 2014

42/2014/BCKT-AAC

BAO CAO KIEM TOAN DOC LAP

Kinh 14(ii ding quilt tri, Ban Giam doc va cac CO dung Cling ty CO phlin V4t to Ky" thtfat Nang nghiep Binh Dinh

Chung toi da kiem toan cac Bao cao tai chinh nam 2013, gOm:s Bang can Oi,ke toan tai ngay 31/12/2013, Bao cao ket qua hoat Ong kinh doanh, Bao cao km chuyen tien va Thuyet minh bao cao tai chinh cho nam tai chinh ket thuc ding ngay, duqc lap ngay 10/01/2014 cua Cong ty Co phAn Vat to Ky thuat Ming nghiep Binh Dinh (sau day gqi tat la "Cong ty") dinh kern tir trang 5 den trang 25.

Teach nhiem cua Ban Giant dOc

Ban Giam d6c Cong ty chju trach nhiem ve viec lap Nth trinh bay trung thuc va h9p 1St bao cao tai chinh cua Cong ty theo ChuAn muc, Che d6 ke toan Viet Nam va cac quy dinh phap 1St c6 lien quan den viec lap va trinh bay bao cao tai chinh; chju trach nhiem kiem soat nOi b6 ma Ban Giam doe xfic dinh la can thiet a dam bao cho viec lap va trinh bay bao cao tai chinh khong co sai sot tr9ng yeu do gian Ian hoc nhAm an.

Trach nhiem cua Mem twin van

Trach nhiem cua Kiem wan vien la dtra ray kien d6c lap cua minh ve bao cao tai chinh dua ten ket qua cua cu6c kiem toan. Chang toi da tien birth kiem toan theo cac Chuan muc.kiem town Viet Nam. Cac chain muc nay yeu cAu kiem toan vien tuan thu chuan muc va cac quy dinh ye dao dire nghe nghiep, lap ke hooch va thuc hien cu6c kiem town de dat duce stir dam bac) hqp 15, ve viec lieu bao cao tai chinh cua Cong ty c6 con sai sot tr9ng yeu hay khong.

Cong viec kiem toan bao gOm thtrc hien cac thu Arc nhim thu thap cac bang chirng kiem town ve cac so lieu va Thuyet minh tren bao cao tai chinh. Cac thu Arc kiem toan duqc Iva ch9n dtra tren xet doim cua kiem toan vien, bao g6m danh gia rai ro c6 sai sot tr9ng yeu trong bao cao tai chinh do gian Ian hoc nham an. Khi thuc hien danh gia cac raj ro nay, kiem toan vien CIA xem xet kiem soat nOi b6 cua C6ng ty lien quan den viec lap va trinh bay bao cao tai chinh trung thuc, hqp 1St nharn thiet ke cac the! tic kiem town phis hap yeti tinh hinh thuc te, tuy nhien khong nham muc dich Qua ray kien ve hieu qua cua kiem soat n6i b6 cua Cong ty. Cong viec kiem toan cang bao gum danh gia tinh thich hqp cua cac chinh sach ke toan ducc Ai) clang va tinh hp 1St dm cac Ink tinh ke Wan dm Ban Giam d6c ding nhu danh gia viec trinh bay tong the bao cao tai chinh.

Chung toi tin twang rang cac bang chimg kiem toan ma chting toi da thu thap dtrqc là dAy du va thich hqp lam ca sec cho y kien kiem toan ngoai tra cua chung toi.

Corsa cua y kien kiem loan ngoai tth

Cong ty chtra danh gia mire d'6 giam gia hang ton kho de lam ca sa trich lap du phong theo quy dinh tai Thong to s6 228/2009/TT-BTC ngay 07/12/2009 dm B6 Tai chinh.

Bcio oda nay du cm dac ding then yeti arc alio Ma tai chinh vQ cac Thuye't minh bcio cao dinh kim Trang 4

Y kien kient town ngoni trir

Theo S, kien cua chfing toi, xet ten cac khia canh tong yeu, ngoai tth anh huang cua cac van de neu tai down "Ca so. cua S, Men kiem town ngo3i tit" thi cac bio cao tai chinh da phan inh trung thvc va hop 1S/, tinh hinh tai chinh cua Cong ty Co phAn Vet to Ky thuat Nang nghiep Binh Dinh tai ngay 31/12/2013, va ket qua host dOsng kinh doanh cling nhu cac lutmg luu chuyen tien te tong Warn tai chinh ket thfic tai ngay „ NIt 2: i ph hop v6i Chan mvc, Che town Viet Nam hiOn Wirth va cac quy dinh phap 1St hien A

uan ve 14p va trinh bay Bao cao tai chinh. CONG TY T. •

• .\ KIgM,T

vAnTo 4, 4, 7 )

Nguyen Trion Hieu Ph6 T6ng Giam d6c Chang chi himh nghe so 0391-2013-10-1

Le Vinh Ha Mem Wan vien Chang chi harsh nghi so 1216-2013-10-1

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Bao cao nay &toy dcc djng Moly& cac BO° ea() tai chinh va eke Thuyit minh beio cao dinh kern Trang 5

33.169.160.866 32.391.329.943

332.085 522.3947 (76.648. rj

260.599.359. 61 '

262.204.178342 (1.604.819.186)

8.669.867.575 8.562.637.233

107.230.342

8.798.086.556

6.318.924.860 4.644.046.068

28.235.139.227 (23.591.093.159)

1.647.606.065 1.691.633.842

(44.027.777) 27.272.727

130.108.155 1.550.108.155

(1.420.000.000) 2.349.053.541 2.349.053.541

CONG TY CO PHAN VAT TU. KS' THU ;AT NONG NGHICP BINH DINH B,40 C,40 TAI CHINH

173 TrAn Hung Dao, TP. Quy Nhcm, Tinh Binh Dinh

BANG CAN DOI KE TOAN Ngiy 31 thing 12 nam 2013

Cho nam tat chinh ket thac ngay 31/12/2013

Miu s6 B 01 - DN Ban hinh theo QD so 15/2006/QD - BTC ngay 20/3/2006 va cdc situ d64 bO sung

cd Iten quan mkt Bd Tat chinh

TAI SAN MA

A SO

Thuyet minh

31/12/2013 VND

A. TAI SAN NGAN IIAN 100 317.464.149.148 I. Tien va cac khofin tucmg (Krung tien 110 4.053.457.641 1. Tien 111 5 4.053.457.641 2. Cac khoan tuang ducmg tien 112 II. Clic khoan dtiu tv tai chinh ngin h9n 120 III. Cac khoin phai thu ngin hs)n 130 44.667.189.873 1. Phai thu khach hang 131 43.902.833.522 2. Tra trtrac cho ngtdri ban 132 841.004.401 3. Cac khoan phai thu khac 135 4. Du phong phai thu ngin han kho del 139 (76.648.050) IV. Hang ton kho 140 266.845.206.462 1. Hang eon kho 141 6 266.845.206.462 2. Du phong giam gia hang ton kho 149 V. Tai sin ngin han khfic 150 1.898.295.172 1. Thue GTGT dirge khAu trir 152 1.611.210.263 2. Thue va cac khoan khac phai thu Nha nuoc 154 7 195.350.930 3. Tai san ngin hqn khac 158 8 91.733.979

B. TAI SAN DAI HAN 200 7.895.318.546 I. Cac khoan phai thu dai han 210 II. Tai san c6 dinh 220 5.851.835.169 1. Tai salt co dinh hem hinh 221 9 4.191.969.947

- Nguyen gia 222 27.590.700.324 - Gia trj hao mon lily Ice 223 (23.398.730.377)

2. Tai san co djnh v8 hinh 227 10 1.638.856.065 - Nguyen gia 228 1.671.633.842 - Gia trj hao mon luy ke 229 (32.777.777)

3. Chi phi xay dung ca ban do dang 230 11 21.009.157 III. BAt dOng sin dtm tv 240 IV. Cac khoan dAu tir tai chinh dai han 250 130.108.155 1. DAu to dai han khac 258 12 1.550.108.155 2. Du phong giam gia d'Au to tai chinh dai han 259 13 (1.420.000.000) V. Tai sin at htun kluic 260 1.913.375.222 1. Chi phi tra tnrac dai han 261 14 1.913.375.222 2. Tai san dai han khac 268

TONG CQNG TAI SAN 270 325.359.467.694 316.954.024.256

31/12/2012 VND

308.155.937.700 5.717.549.633 5.717.549.633

Cac Thuyeit mirth kern theo tit trang 10 din trang 26 la bd phdn hop thank cdc Bdo off° tai chinh nay Mang 6

Nweri 14p hien Ke toan tru CO/vr; 7,v (N: •

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Quy Nhan, ngay 17 thcing 01 nam 2014

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CONG TY CO PHAN VAT Tlf Kf THUAT NONG NGHICP BINH DINH BAO CA 0 T:41 CHINH 173 Tr&n, Hung Dao, TP. Quy Nhcrn, Tinh Binh Dinh Cho nam tai chinh ket tinic ngay 31/12/2013

BANG CAN DOI Kt TOAN (tiep theo) Ngay 31 thong 12 nom 2013

NGUON VON MA Thuyet so minh

31/12/2013 VND

31/12/2012 VND

A. NQ PHAI TRA 300 276.759.317.635 248.134.833.087 I. No' ngin h9n 310 276.759.317.635 248.134.833.087 1. Vay va nq ngin han 311 15 227.773.605.890 226.594.023.173 2. Phai tra ngu&i ban 312 30.209.212.800 14.697.700 3. Ngtrai mua tra tien truerc 313 18.169.824.017 331.338.071 4. Thue va cac khoan phai n6p Nha nuOc 314 16 59.582.709 12.034.156.139 5. Phai tra ngtrai lao dOng 315 328.162.704 3.543.520.069 6. Chi phi phai tra 316 17 147.705.547 137.085.333 7. Cac khoan phai tra, phai n6p ngin han khdc 319 18 1.107.968 4.993.351.602 8. Quy khen thtremg, phiic loi 323 70.116.000 486.661.000 II. Nq dai hQn 330

B. VON CHiJ St.( HtrU 400 48.600.150.059 68.819.191.169 I. Vin chii hfi-u 410 48.600.150.059 68.819.191.169 1. Vim dau to cua chit sa hau 411 19 52.500.000.000 52.500.000.000 2. Win khac cua chu se. hOu 413 19 904.654.308 578.233.723 3. Quy ddu to phat trien 417 19 3.297.150.000 1.962.550.000 4. Quy du phong tai chinh 418 19 4.179.502.506 3.512.202.506 5. Lcri nhudn sau thug chua phan ph6i 420 19 (12.281.156.755) 10.266.204.940 II. Nguin kinh phi vu quy khac 430

TONG CONG NGUON VON 440 325.359.467.694 316.954.024.256

CAC CHI TIEU NGOAI BANG CAN DOI ICE TOAN

CHI TIED 31/12/2013 31/12/2012

1. Ncr kh6 doi da xir ly (VND) 1.321.157.644 1.321.157.644 2. Ngoai t'e cite 14 (USD) 1.281,21 10.872,61

Nguyen Thi Lien

Ceic Thiry& minh kern theo tar tang 10 din tang 26 la by phem hap thanh cac Belo ctio tai chinh nay Trang 7

GCMG TY Co

'141: 1IGH10

PM eke*

LONG TY CO PHAN VAT TU. KY THUAT NONG NGHICP BiNH DINH BAO CA 0 TAI CHINK

173 Trail Hung Dao, TP. Quy Nhcm, Tinh Binh DWI

BAO CAO KET QUA KINH DOANH Cho nam tai chinh ket thac ngay 31/12/2013

Cho nom tai chinh ket thfic ngay 31/12/2013

Miu s6 B 02 - DN Ban hanh theo QD so 15/2006/QD - BTC

ngay 20/3/2006 via cdc sita ddi, b6 sung

co lien quan ctia Bd Tai chink

CHI TIEU Ma Thuyet

A so minh Nam 2013

VND

1. Doanh thu ban hang & cc dich vu 01 20 748.599.376.884 2. Cac khoin giam trir doanh thu 02 20

3. Doanh thu than ve ban hang & cc djch vu 10 20 748.599.376.884

4. Gia von hang ban 11 21 725.316.058.132

5. Loi nhuan gip ve ban hang & cc dich vu 20 23.283.318.752

6. Doanh thu hoot deng tai chinh 21 22 689.136.840

7. Chi phi tai chinh 22 23 24.875.514.335

Trong do: Chi phi l'di vay 23 24.875.514.335

8. Chi phi ban hang 24 9.940.892.706

9. Chi phi quart I doanh nghiep 25 4.790.325.889

10. Lqi nhu4n thuin tfr boat dOng kinh doanh 30 (15.634.277.338)

11. Thu nhap khac 31 24 783.564.369

12. Chi phi khac 32 25 650.648.141

13. Lui nhutin khic 40 132.916.228

14. Tong 191 nhu4n ke toan trek thud 50 26 (15.501.361.110)

15. Chi phi thus TNDN hien hanh 51 26

16. Chi phi thud TNDN hoan lai 52 17. Loi nhuan sau thud TNDN 60 26 (15.501.361.110)

18. Lai ca ban ten co phieu 70 27 (2.953)

Nam 2012 VND

1.328.429.329.834 144.519.906

1.328.284.809.928

1.278.706.710.492

49.578.099.436

14.062.119.595

23.009.750.467

21.965.690.403

14.452.899.163

9.118.419.537

17.059.149.864

1.923.756.315

969.965.799

953.790.516

18.012.940.380

4.666.939.795

13.346.000.585

2.542

80 t...,Lfir Dim Tin Quy Man, ngay 17 the ng 01 nom 2014

Id toxin trir

Nguyen Thi Lien

Ngireei lap bleu

Cite Thiry& mini: kim theo tir trang 10 din trang 26 ler by ph4n hcrp thanh mkt Belo cdo tai chinh nay Trang 8

CONG TY CO PHAN VAT TI! Kir THUAT NONG NGH.LeP BiNH DINH BAO C,40 TA I CHINII

173 Trill Hung Dao, TP. Quy Nhcrn, Tinh Binh Dinh Cho nom tai chinh kit Iliac ngay 31/12/2013

BAO CAO LUU CHUYEN TIEN TE Cho nam tai chinh ket tit& ngay 31/12/2013

CHI TIEU Ma

A SO

I. Lim chuyin den tu. hoat Ong kinh doanh 1. Lqi nhutin trtrerc thue 2. Dieu chinh cho cac khoin

Khau hao Tai san co djnh Cac khoan di; phong Lai, to chenh Lech tS, gia h6i &Ai chua thtrc hien Lai, 18 tir hoat Ong dau to Chi phi !Ai vay

3. Lcri nhuhn tir hd kd trithc thay dei yen Itru dOng Tang, giam cac khoin phai thu Tang, giam hang ton kho Tang, giam cac khoan phai tra (thong ke la; vay phai tra, thue thu nh'ap doanh nghiep phai nep) Tang, giam chi phi tra try& Tien lai vay da tra Thue thu nhap doanh nghiep da nep Tien thu khac tir hoat Ong kinh doanh Tien chi khac tir hoat deng kinh doanh Lou chuyin tan thuan tir hoat dOng kinh doanh

H. Ltru chuyin den ttr hoat (ging dhu ttr 1. Tien chi de mua sam XD TSCD va cac TS DH khac 2. Tien thu tir TLy, nhtrqng ban TSCD va cac TS DH khac 3. Tien thu lai cho vay, c6 tirc va lqi nhu4n duqc chia

Luu chuyen tien thulin tir boat &Ong du to

21 22 27 30

III. Lou chuyen tien til• hoat d§ng tai chinh 1. Tien vay ngan han, dai han nhan duce 2. Tien chi tra nq g6c vay 3. Ce tirc, lqi nhua'n da tra cho chit so hem

Ltru chuyen 'Lien thaw tir hoat Ong tui chinh

Lou chuyin tien thuhn trong ky Tien via Wang throng tien dttu 1E3, Anh Wang ctia thay d6i tSt gia hoi doai quy d6i ngoai to Tan va toting throng tien cusii

Ke twin tr

Miu B 03 - DN Ban ha nh theo QD sit) 15/2006/QD - BTC ngay 20/3/2006 va cdc sera dck b6 sung

ea lien quan ceia B$ Tai chinh

Nam 2013 VND

Nam 2012 VND

(15.501.361.110)

516.252.581 (1.604.819.186)

(239.668) (444.194.569)

24.875.514.335 7.841.152.383

(4.531.105.674) (4.641.027.650) 33.821.481.137

18.012.940.380

599.710.023 (5.360.624.514)

(154.145) WV

(13.189.156.317) 014G:

21.965.690.403 1 14%1

22.028.405.830 LES,

(8.080.730.082) 4.0 46.868.239.703

4.781.099.770 ;

469.935.859 574.247.018 (24.864.894.121) (22.226.681.377) (1.342.200.650) (6.630.361.119)

27.272.727 19.530.000 (1.984.225.000) (2.217.744.848)

4.796.389.011 35.116.004.895

(110.693.157) (270.007.273) 454.131.818

444.194.569 12.735.024.499 333.501.412 12.919.149.044

576.000.536.864 790.618.050.696 (574.820.954.147) (831.527.550.163)

(7.973.804.800) (12.891.073.200) (6.794.222.083) (53.800.572.667)

(1.664.331.660) (5.765.418.728) 5.717.549.633 11.482.814.216

239.668 154.145 4.053.457.641 5.717.549.633

Nguiri lhp bieu

.1taLIV

01

02 03 04 05 06 08 09 10 11

12 13 14 15 16 20

33 34 36 40

50 60 61 70

n Dtic Tin Quy Nhan, ngay 17 the 01 nam 2014

Nguyen Thi Lien

Ctic Thu minh kern theo tit prang 10 din trang 26 la 6'0 ph4n hop thanh caa Bao ea° tai chinh nay Tranz 9

CONG TY CO PHAN V3T Tlf KV THUIT NONG NGHItP BINH DINH BAO CAO TAI C'NH 173 Tan Hung Dao, TP. Quy Nhon, Tinh Binh Dinh Cho nam tai ch1nh kit thtic ngay 31/12/2013

THUYET MINH BAO CAO TAI CHNII (Cac Thuyit minh nay la bOph(2n hap thank va ccin cluvc eloc ding that v61 cac Bcfo cdo red chinh)

1. D#c diem host dOng

Cong ty Co phAn Vat tu Ky thuat Ming nghiep Binh Dinh (sau day goi tit la "Cong ty") duce thanh lap tren ca so co phAn h6a doanh nghiep Nha mrac (Cong ty Vat to Icy thuat Nong nghiep Binh Dinh). Cong ty là don vi hach Man dOc lap, hoot Ong san xuat kinh doanh theo Giay chimg nhan ding 14/ kinh doanh s6 3503000076 ngay 26 thing 12 nAm 2005 cua SO ke hooch va DAu to Tinh Binh Dinh, Luat Doanh nghiep, Dieu le Cong ty va cac quy dinh phi') ly hien hanh c6 lien quan. Tir khi thinh lap den nay cong ty dA 9 Ian dieu chinh Gay chirng nhan clang 14/ kinh doanh va Ian dieu chinh gin nhat vao ngay 5 thing 01 ram 2012 vii se (tang Ic-5, mai la 4100259074.

Ngtinh nghe kink doanh chinh

• Ban bu8n phan b6n, thucic trir sau va hoa chat khac sir ding trong Ong nghiep;

• Khai Ichoang khac chua duocc phan vao dau;

• Van tai hang h6a bang duangbO;

• Ban le hang Ma khac moi trong cac cira hang chuyen doanh. Chi tiet: Ban le phan bon, thuOc trir sau va h6a chat khac sir dung trong Ong nghiep;

• San xuat phan b6n va hop chat ni to,. Chi tiet: San xuAt phan bon;

• Ban bu6n tong hap. Chi tiet: Kinh doanh xuAt nhap khAu hang n8ng, lam san, thtiy sin, ging cay trOng, thin An chAn nuoi; Mua ban vat lieu xay dtmg, hang thii cong my nghe, trang tri nOi that, vat to thiet bi dien, ntrac; Mua ban xAng du; Mua ban, xuAt nhap lchau may mac thiet bi, o to, m8 to, xe may, hang tieu dung, bao bi cac loci;

• Kinh doanh bat dOng san, quyen sir dung (tat thuOc chi sey hau, chi' sir dung hoc di thue. Chi tiet: Kinh doanh bat dOng san; Dich vu cho thue kho bAi;

• San xuat san phAm khac tir g8; San xuAt san phAm tar tre, nira, ram, ill va vat lieu tet ben. Chi tier: Che bien lam san;

• San xuat khic clnra duce phan vao dau. Chi tiet: San xuat thuOc bio ve thoc vat, gieng cay trong, auk An chin nuoi; Che bien nong san, thily sin; San xuat vat lieu xay dung, hang thu cong my nghe, trang tri nOi that, vat tu thiet bi dien, nuac; San xuat, gia cong in bao bl: nira, go, vii, cac tong, giAy.

2. Nien do lie than, don vi tien to sir dung trong ke toan

Nien dQ ke toan bit ddu to ngay 01 thing 01 va ket di& vao nay 31 thing 12 hang nam.

Bac, cao tai chinh va cac nghiep vu ke toan duce lap va ghi se bang Deng Viet Nam (VND).

3. Chtnin myc va the dq Ice Wan ap dgng

Cling ty ap dung Che d'O ke toan Viet Nam, ban hanh theo Quyet dinh s6 15/2006/QD-BTC ngay 20/03/2006, He doting Chu& moc Ke total Viet Nam va cac quy dinh ye sera doi, be sung c6 lien quan do BO Tai chinh ban hanh.

Hinh that ke toan: Nhat ky chung.

Trang 10

CONG TY CO PHAN VAT TV KY THUAT NONG NGHq,P BINH DINH /3/10 C/10 TAI CHINH 173 Tran Flung Duo, TP. Quy Nhan, Tinh Binh Dinh Cho nam tai chinh k& thuc ngay 31/12/2013

THUYET MINH SAO CAO TAI CHINH (tit') theo) (Cac Thuyk minh nay la ba phan hop thanh va can chive doc clang the:4 vdi cac Bao cao tai chinh)

4. Tem tat cac chinh sach ke Wan chi*, yeu

4.1 Tidn vet cac khoan twang duang tien

Tien bao g6m: Tien mat, tien gni ngan hang va tien clang chuyen.

Cac khoan ttrang &rong tien la cac khoan dAu to ngan han co thai han thu h6i hoac dao han khong qua 3 thing ke tir ngay mua, co kha nang chuyen doi de dang thanh mat Itrang tien xac Binh va khong co nhieu rni ro trong chuyen doi thanh tien.

4.2 Ctic nghPep vu being ngogi to

Chenh lech ty gia dupe thuc hien theo huang an dm Chan muc ke toan Viet Nam s6 10 (VAS 10) "Anh huang cua viec thay doi ty gia hOi doai". Theo do, cac nghiep vu phat sinh bang ngoai to durac chuyen doi sang &rig Viet Nam theo t3 gia do Ngan hang Nha ntrac Viet Nam cong bo tren thi trtrang ngoai to lien ngan hang tai alai diem phat sinh. Cac tai khoan co so du ngoai to duqc chuyen doi sang ding Viet Nam theo ty gia tren thi twang ngoai to lien ngan hang tai thai diem ket thuc nien da ke toan. Chenh lech ty gia ngoai to phat sinh trong nam va do danh gia lai s6 du cu6i nam duac phan anh vao ket qua hoat clang kinh doanh trong nam.

4.3 Ctic khoiin phai thu

Cac khoan phai thu &Jac trinh bay tren bao cao tai chinh theo gia tri ghi s6 cac khodn phai thu khach hang va phai thu khac.

Du pitting no' phai thu kho doi the hien phAn gia tri du kien bi ton thAt do cac khodn phdi thu khong dtrac khach hang thanh toan phat sinh doi vai s6 du cac khoan phai thu tai thai diem ket thuc nien d6 ke toan. Viec trich lap dor phong thuc hien theo twang dan tai Thong tu s6 228/2009/TT-BTC ngay 7/12/2009 dm B6 Tai chinh.

4.4 Hang ton kho

Hang din kho dirge ghi nhan theo gia that) han gift gia g6c va gia tri thu'An có the thuc hien clugc. Gia gOc hang din kho bao g6m chi phi mua, chi phi the bien va cac chi phi lien quan truc tiep khac phat sinh de co doge hang ton kho a dia diem va trang thai hien tai. Gia tri thuAn có the thuc hien la gia ban frac tinh trir di chi phi trac tinh de hoan thanh hang ton kho va chi phi trot tinh can thiet cho viec fiat thu chang.

Gia g6c hang ton kho dtrac tinh theo phtrang phap dich danh va duac hach toan theo phtrong phap ke khai thuong xuyen.

Du phong giam gia hang ton kho dtrqc trich lap khi gia tri thuan co the thuc hien dtrqc dm hang ton kho nho han gia g6c. Viec trich lap du phong thuc hien theo huang dan tai Thong to s6 228/2009/TT-BTC ngay 7/12/2009 dm B6 Tai chinh.

4.5 (Vic khotin dau tw tell chinh

Cac khoan dAu tu vao cong ty con, cong ty lien ket, cong ty lien doanh va cac khoan dAu to tai chinh khac duqc ghi nhan theo gia goc. Du phong dirge lap cho cac khoan giam gia dau tu nen phat sinh tai ngay ket tit& nien d'e ke toan. Viec trich lap du phong thuc hien theo huang dAn tai Thong tu so 228/2009/TT-BTC ngay 7/12/2009 va Thong to s6 89/2013/TT-BTC ngay 28/06/2013 dm 13 `Ili chinh.

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CONG TY CO PHAN VAT TU. KV THUAT NONG NGHICP BINH DINH BAO CAD TAI CH/NH 173 Trial Hung Dgo, TP. Quy Nhan, Tinh Binh Dinh Cho 'Om tat chinh kit thtic ngily 31/12/2013

THUYET MINH BAO CAO TAI CHINH (tiep theo) (Ccic ThuyIt minh nay la bsa phan hop thank va can chew doc clang thai vat cac Boo cao tai chinh)

4.6 TX san co dinh haw hinh

Nguyen gid

TM san c6 dinh hat, hinh duce phin anh theo nguyen gia trir di khAu hao lily ke.

Nguyen gii bao g6m gii mua vi toin b6 cac chi phi ma Cong ty bo ra de co dtrqc di san c6 dinh tinh den th6i diem dua tai san c6 dinh do vao trang thai On sang sir ding. Cic chi phi phit sinh sau ghi nhan ban dAu chi duqc ghi tang nguyen gii tai san c6 dinh neu cac chi phi nay chic char, lam tang lqi ich kinh to trong tuong lai do sir dung di san do. Cic chi phi !thong thoo man dieu kien tren duqc ghi nh'An IA chi phi trong

Khacu hao

KhAu hao dtrqc tinh theo plurang phi!) du6ng thing dtra ten thai gian hate (long u6c tinh cua tai san. Mire khAu hao phu hqp voi Thong to s6 45/2013/TT-BTC ngay 25 thing 04 nam 2013 dm B6 TAi chinh.

tot'.

/z 7- .

Loai tai san Thai gian khAu hao (nam)

Nha cira, vAt kien trim 20 - 50 t.

May mac, thiet bi 10 - 15 t

Phtrcrng tien van tai, truyen clan 10

4.7 Tai san co djnh vo hinh

Quye'n stc dung dat

Tai san c6 dinh vo hinh la quyen sir dung dAt bao

• Quyen sir dung d'At dtrqc nha nuac giao c6 thu tien sir dung dAt hoc nhan chuyen nhucmg quyen sir dung dAt hqp phip (bao gom guy& sir dung dAt c6 thai han, quyen sir dung dAt khong th6i han).

• Quyen sir dung dAt thue truck ngiy co hieu loc cua LuAt DAt dai nam 2003 ma da tra tien thue dit cho ca thai gian thue hoAc da tri troac tien thue dat cho nhieu nam ma thai han thue dAt da duqc tri tien con lei it nhAt la nam nam va doge ca quan co them quyen cap giAy chag nhAn quyen sir dung dAt.

Nguyen gia TSCD là quyen sir dung dAt duqc xic (filth IA town b6 khoin tien chi ra de co quyen sir dung dat hop phip cong (+) cac chi phi cho den bu giai phong mA't bang, san lap mat bang, le phi tnrac ba (kh6ng bao gom cac chi phi chi ra de xay dong cac cong trinh tren dat); hoAc IA gii tri quyen sir dung dAt nhan g6p van.

Quyen sir dung dAt khong co thai han thi khong thoc hien khAu hao.

Cric tai san có (firth vo hinh khdc

Cic tai san c6 dinh vo hinh khac duqc phin anh theo nguyen gii trir di khAu hao lay ke.

KhAu hao ctia tai san c6 dinh vo hinh khac doge tinh theo phucmg phap doting thing dtra tren thai gian htru dung trerc tinh cim tai san. TS, le khAu hao phi, hqp v6i Thong to so 45/2013/TT-BTC ngiy 25 thing 04 nam 2013 dm B6 Tai chinh.

5

C

Trang 12

CONG TY CO PHAN VAT TU' KY THUAT HONG NGH1f:13 BINH DINH BAO CAO TAI CHINN 173 TrAni-Itmg Dao, TP. Quy Nhcm, Tinh Binh Dinh Cho nam tai chinh kAt fink. ngay 31/12/2013

THUYET MINH BAO CAO TAI CHINH (tie') theo) (Ccic ThuyAt minh nay la bq phan hop thanh va can &roc doc dong thai vii cac Bao cao tai chinh)

Loai tai san Thai gian khAu hao (ndm)

PhAn mem may tinh 8

4.8 Chi phi tra Int& dai hgn

Chi phi tra truck dai han phan anh cac chi phi that te da phat sinh nhtrng co lien quan den ket qua hoat dOng san xuat kinh doanh cua nhieu nien d8 ke toan. Chi phi tra Ulric dai han dupe phan b8 trong khoang thai gian ma lqi ich kinh td duqc du kien tao ra.

4.9 Cac khan phai tra va chi phi trick trwerc

Cac khoan phai tra va chi phi trich truck &rat ghi nhan cho s6 tien phai tra trong ttrang lai lien quan den hang h6a va dich vu da nhan duqc kh8ng phti thu8c vao viec Cong ty da nhan dtrqc h6a din cua nha cung cap hay chua.

4.10 Chi phi di vay

Chi phi di vay trong giai doan dAu to xay dung cac ding trinh xay dung ca ban d r dang duqc tinh vao gia tri cua tai san do. Khi tong trinh hoan thanh thi chi phi di vay duac tinh vao chi phi tai chinh trong ky.

TAt ca cac chi phi di vay khac duqc ghi nhan vao chi phi tai chinh trong Icy khi phat sinh.

4.11 Phan ph& 4ri nhuan thuJn

Lqi nhuan thu'An sau thud dtrqc trich lap cac quy va chia cho cac co dong theo Nghi guy& cua Dai 116i Co citing.

4.12 Ghi nhan doanh thu

• Doanh thu ban hang va cung cAp dich vu duqc ghi nhan khi co kha nang thu dtrqc cac lqi ich kinh te va co the xac dinh &lac mOt each chdc than, d8ng thai thea man dieu kien sau:

✓ Doanh thu ban hang &rat ghi nhan khi nhang rui ro dang Ice va quyen sa htu ve san phAm dd dtrqc chuyen giao cho nguai mua va khong con kha nang dang ke nao lam thay doi quyet dinh cua hai ben v'e gia ban hoc kha nang tra lai hang.

✓ Doanh thu cung cAp dich vu duqc ghi nhan khi da hoan thanh dich vu. Truing hap dich vu ducfc thtic hien trong nhieu Icy ke toan thi viec xac dinh doanh thu trong tUng ky duqc that hien can cu vao hoan thanh dich vu tai ngay ket thfic rift tai chinh.

• Doanh thu hoat Ong tai chinh duqc ghi nhan khi doanh thu duce xac dinh tuong dOi chic chin va c6 kha nang thu duqc lqi ich kinh te tir giao dich do.

✓ Tien Idi duqc ghi nhan tren ca sa thai gian va lai suit that te.

✓ CO tire va lqi nhuan duqc chia dtrgc ghi nhan khi C6ng ty dtrqc quyen nhan c6 tire hoc dtrqc quyen nhan lqi nhuan tit viec gap von.

4.13 Thui thu nh(ip doanh nghifp

Chi phi thud thu nhap doanh nghiep trong ky bao g6m thud thu nhap hien hanh va thud thu nhap hodn lai.

Trans 13

CONG TY CO PHAN VAT TIf Kir THUAT NONG NGHI€P BINH DINH BAO CAO TAI CIliNH 173 TrAn Hung Duo, TP. Quy Nhan, Tinh Binh Dinh Cho 'Om tat chinh kit &sic ngay 31112/2013

THUYET MINH BAO CAO TAI CHiNH (tiep theo) (Ctic Thuyit mink nay la be) phan hop thanh va can cluvc cloc eking thai voi cac Bko cao tat chinh)

Thud thu nhap hien hanh la khoan thud &roc tinh dua tren thu nhap chju thue trong IcS/ v6i thus suAt c6 bleu luc toi ngay ket thiic nien dO ke toan. Thu nhap chju thue chenh lech so WA lqi nhuan ke wan la do diet' chinh cac khoan chenh lech tam th6i gift thus va kd toan Ong nhu diet' chinh cac khoan thu nhap va chi phi khong phai chju thue hay kh8ng &roc khiu trir.

Thud thu nhap hoan lai &roc xac djnh cho cac khoan chenh lech tam thoi tai ngay ket thtic ky Ice tan gift co sa tinh thue thu nhap cilia cac tai san va no phai tra va gia trj ghi s6 cua chung cho muc dich bao cao tai chinh. Thud thu nhap hoan lai phai tra dtrqc ghi nhan cho tAt ca cac khoan chenh lech tam th&i. Tai san thue thu nhap hoan lai chi &roc ghi nhan khi chic chin trong ttro'ng lai se c6 lqi nhuan tinh thud de sir dung nhang chenh lech tam thin duqc khiu trir nay. Gia trj cua thue thu nhap hoan loi &roc tinh theo thue suit du tinh se ap dung cho nem tai san &roc thu hOi hay no phai tra duoc thanh toan dtra tren cac mix thus suAt co hieu lirc tai ngay ket tit& nien dO kd toan.

Gia trj ghi s6 cua tai san thus thu nhap doanh nghiep hart lai phai &roc xem xet lai vao ngay ket tit& nien dO ICS toan va phai giam gia trj ghi so cull tai san thue thu nhap hoan lai den mire dam bao chic chin c6 du loi nhuan tinh thue cho phi!) lqi ich cua mOt phin hoac toan by tai san thue thu nhap hoan lai &roc sir dung.

4.14 Thai suit va Mc to phi nfip Nein such ma Con ty dang tip dung IC;

• Thue GTGT: ./3

D Phan bon, than bao ye thuc vet: Ap dung thue suAt 5%;

D Ming Ap dung thue suit 10%;

➢ Cac hoat dOng khic ap dung theo thus suAt quy djnh hien hanh.

• Thue thu nhap doanh nghiep: Ap dung mix thus suit thue thu nhap doanh nghiep la 25%.

• Cac loai thud khac va le phi nOp theo quy djnh hien hanh.

4.15 Cong cu lei chink

Ghi nh#n ban ilAu

Tai san tai chinh

Tai ngay ghi nhan ban du, tai san tai chinh dtroc ghi nhan theo gia g6c cOng cac chi phi giao djch c6 lien quan tivc tier) den viec mua sim tai san tai chinh d6. Tai san tai chinh cua Cong ty bao tien met, tien ghi ngin hen, cac khan phai thu khach hang va cac khoan phai thu khac.

No phai tra tai chinh

Tai ngay ghi nhan ban dill, no phai tra tai chinh &roc ghi nhan theo gia gOc cOng of i cac chi phi giao djch co lien quan tivc tiep den viec phat hanh nq phai tra tai chinh d6. Nq phai tra tai chinh cua Cong ty bao g6m cac khoan vay, phai tra nguoi ban, chi phi phai tra va phai tra khac.

Dinh gift lei sau lin ghi nh4n ban (du

Hien tai, chua co quy djnh ve danh gia lai cong cu tai chinh sau ghi nhan ban du

4.16 Cdc ben lien quan

Cfic ben duqc coi la lien quan neu mOt ben co kha nang kiem soat hoac co anh htr6ng dang Ice dOi yeti ben kia trong viec ra quyet djnh ve cac chinh sfich tai chinh va hoat d'Ong.

Trang 14

CONG TY CO PHAN VAT TIT KY THUAT NONG NGH1$P BINH DJ NH BAO CAO TAI CHiNH 173 Iran Hung D?o, TP. Quy Nhon, Tinh Binh Dinh Cho nam tai chinh kit thith ngay 31/12/2013

THUYET MINH BAO CAO TAI CHiNH ctip theo) (Ctic Thuyit mink nay 11114 pkin hqp theuth va can &cc sipc long thai vai cdc Bdo cao tai chinh)

5. Tien

USD 31/12/2013

VND USD 31/12/2012

VND

- Tien mat tai quy 844.864.295 1.561.564.164 - Tien gen ngan hang 3.208.593.346 4.155.985.469 + VND 3.181.641.811 3.929.530.748 + USD 1.281,21 # 26.951.535 10.872,61 # 226.454.721

COng 4.053.457.641 5.717.549.633

6. Hang ten kho

31/12/2013 31/12/2012 VND VND

Nguyen lieu, NT* lieu 26.626.877.556 22.892.562.852 Cong cu, dung cu 3.051.443.445 2.795.507.398 Chi phi SX, KD der dang 97.025.978 69.864.435 Thanh phAm 4.389.525.619 5.056.581.884 Hang Ma 232.680.333.864 231.389.662.243

COng 266.845.206.462 262.204.178.812

- Gia trj ghi so dm hang ton kho da the chAp, cam ce dam bao cac khoan vay: 145.388.208.335 eking.

- Gia trj du phong giam gia hang ton kho hoin nh4p trong nam: 1.604.819.186 deng.

7. Thud va cac khoan kheic phai thu Nha nuferc

31/12/2013 VND

31/12/2012 VND

Thue TNDN riep thua 195.350.930

COng 195.350.930

8. TM san ngin han khac 31/12/2013 31/12/2012

VND VND

Tam (mg 91.733.979 107.230.342

COng 91.733.979 107.230.342

Trang

CONG TY CO PHAN VAT TIT KY THUO NONG NGHIV' BINH DINH Bd0 CAO TAI CHINN 173 Tran Hung D?o, TP. Quy Nhcm, Tinh Binh Dinh Cho nam tai chinh 141 Mac ngay 31/12/2013

THUYET MINH BAO CAO TAI CHINH (tiep theo) (Clic Thuydt mink nay la b(5 pkin hop thank va can cheqc eloc (long then veri ccic Rao ccio tai chinh)

9. Tai san al dinh hum hlnh

Nha dm, vat kin true

VND

May mOe thiet bi

VND

P.tien van tai truyen din

VND

T.11, dyng cp quin ly

VND

C(Mg

VND

Nguyen gi.4 So dau nam 20.412.788.195 4.548.388.355 2.393.574.497 880.388.180 28.235.139.227 Mua sam trong nam 44.500.000 45.184.000 89.684.000 Giam theo TT45 101.540.671 249.785.714 382.796.518 734.122.903 SO cuSi nam 20.311.247.524 4.343.102.641 2.393.574.497 542.775.662 27.590.700.324

Kligu hao SS du nam 16.043.032.327 4.509.098.155 2.158.574.497 880.388.180 23.591.093.159 Khali hao trong nam 463.747.049 19.653.079 23.500.000 602.453 507.502.581 Giam theo TT45 81.116.434 235.952.411 382.796.518 699.865.363 SO cuOi nam 16.425.662.942 4.292.798.823 2.182.074.497 498.194.115 23.398.730.377

Gia tricon101 S6 du ram 4.369.755.868 39.290.200 235.000.000 4.644.046.068 S6 cu6i nam 3.885.584.582 50.303.818 211.500.000 44.581.547 4.191.969.947

o het nhtrng van can sir dung t0i ngay 31/12/2013 IA Nguyen gia tai san co dinh dA MIL ha 16.825.696.360 ding.

Gia tri con 10i tai san co djnh hinh la 3.849.667.096 ding.

Bang cAnt c6, the chip cac khan vay tai ngay 31/12/2013

10. Tai san c6 dinh vo hinh

Quyen sir dyng Qat

VND

Phan mem may tinh

VND

Cong

VND

Nguyen gia SO dau nam 1.601.633.842 90.000.000 1.691.633.842 Mua trong nam Giam theo TT45 20.000.000 20.000.000 SO cuOi nam 1.601.633.842 70.000.000 1.671.633.842

Khiu hao S6 du nam 44.027.777 44.027.777 KhAu hao trong nam 8.750.000 8.750.000 Giam theo TT45 20.000.000 20.000.000 SO cu6i nam • 32.777.777 32.777.777

GiA tri con lyi SO du yam 1.601.633.842 45.972.223 1.647.606.065 SO cuOi nam 1.601.633.842 37.222.223 1.638.856.065

Trang 16

CONG TY CO PHAN VAT TU Kir THUAT NONG NGH1CP BINH MINH BAO CA 0 TA/ CHINH 173 Iran Hung Dgo, TP. Quy Nhan, Tinh Binh Dinh Cho 'Om tai chinh keit thlic ngay 31/12/2013

THUYET MINH BAO CAO TAI CHiNH (tiep theo) (Ccic Thuyit minh nay is b0 phOn hop thanh va can &coy doe clung thai vai ccic Bcio ado tai chinh)

Quyen sir dung et& cua CEng ty g8m:

✓ Quyen sir dung dAt lau dai c6 nguyen gia 147.885.000 ding. Muc dich sir dung: illy cira hang tieu thu hang h6a.

✓ Quyen sir dung dAt lau dai co nguyen gia 1.453.748.842. Muc dich sir clung du kien: xay san tennis tai du an Khu biet thu nha wan Nhan

11. Chi phi xiy dung ca bin clo• dang

31/12/2013 31/12/2012 07.

VND VND cs1

Chi phi TV thiet Ice va thAm tra sera chaa cira hang Phil Cat

21.009.157 Chi phi xay dung nha may san xuat bao bi

;t1 27.272.727 \!)

ging

21.009.157 27.272.727

12. DAu tn. dai ban khac

31/12/2013 31/12/2012

VND VND

G6p von vac, C6ng ty CO than Dira va Rau qua XuAt khAu Gap On vac. Cong ty Co phAn Xay dung Thiry lqi

1.200.000.000 1.200.000.000

350.108.155 350.108.155

COng 1.550.108.155 1.550.108.155

13. Dv phang giam gia dau to tie chinh dai han

31/12/2013 31/12/2012

VND VND

Cong ty Co phAn Dira va Rau qua XuAt khAu COng ty CO phAn Xay dung Thiry lqi

COng

1.200.000.000 1.200.000.000

220.000.000 220.000.000

1.420.000.000 1.420.000.000

• C6ng ty Co phAn Dim va Rau qua xuAt khAu (ten hien nay la Cong ty CO phAn Thuc phim XuAt khAu Binh Djnh) vai sO von dieu le 13.500.000.000 dOng, trong nhang nam qua Cong ty nay hoat d6ng thua 10 lien tic. Uy ban Nhan din Tinh Binh Dinh di c6 cha trtrcmg tam ngimg hoat d6ng cira Citing ty nay ter ngay 01/4/2008 theo ding van s6 678/UBND-CN ngay 07/3/2008. Ngay 15/5/2009, UBND Tinh tiee tic co van ban sO 1468/UBND-CN ve viec xay dung phucmg an giai the C8ng ty CO phAn Thuc pham XuAt khau Binh Djnh. Theo do, Cong ty nay dang lam cac thin tpc can thiet de giai the. Can cir vac) Bao caa tai chinh 8 thing dAu nam 2012 dm Cong ty Co phAn Thuc pham XuAt khAu Binh Djnh, tai thbi diem 31/08/2012 khoan 18 liiy ke la 15.673.634.976 dOng, vi v4y Cong ty trich lap wan gia

CONG TY CO PHAN VAT TU. KY THUAT NONG NGHMP BiNH DINH BAO CA 0 TA! CHINN 173 Tr?In Hung D4o, TP. Quy Nhan, Tinh Binh Dinh Cho elm tai chinh kit Mac ngay 31/12/2013

THUYET MINH BAO CAO TAI CHiNH (tiep theo) (Ccic Thuyit mink nay is bi) phan hop thanh va can clitqc dcc el dng thoi voi cac Bao cao tai chinh)

trj phan von gap da dau ttr vao Cong ty ten.

• Cong ty,CO phan Xfiy dung Thi lgi hoat dOng thua 143, Cong ty trich lap du phong gia trj ton that dm khoan dau to ttrong Ung voi phan ton that (Id dau to vao C6ng ty ten.

Cho den thol diem hien nay, Cong ty chtra nhan dugc Bao cao tai chinh cho narn tai chinh ket tithe ngay 31/12/2013 dm 2 Cong ty nhan dau tu.

14. Chi phi tra trirOc clailw

31/12/2013 VND

31/12/2012 VND

Tien thud dAt gin vai ket cau ha tang tai KCN Long my 1.879.250.000 2.289.353.722 Chi phi di d6i cot dien 34.614.000 Chi phi ding cu dung cu ch& phan be 34.125.222 25.085.819

Ci)ng 1.913.375.222 2.349.053.541

15. Vay va nq ngin han

31/12/2013 VND

31/12/2012 VND

Vay ngan han 227.773.605.890 226.594.023.173 - Ngcin hang Ddu to & Phat trdn VN - CN Binh Dinh 154.192.982.230 172.654.023.173 - Ngcin hang TMCP Ngoai thtrang VN - CN Quy Nhan 73.580.623.660 23.840.000.000 - Ngdn hang TMCP Hang Hai - CN Binh Dinh 30.100.000.000

COng 227.773.605.890 226.594.023.173

16. Thue va cac khoin phai nop Nha ntrac

31/12/2013 VND

31/12/2012 VND

Thue gia trj gia tang 10.012.183.152 Thue thu nhap doanh nghiep 1.146.849.720 Thue thu nh4p ca Phan 59.582.709 875.123.267

COng 59.582.709 12.034.156.139

Cac bao cao thud cua COng ty se chiu skr kiem tra cua Co. quan thud, so thud duvc trinh bay ten cac bao cao tai chinh nay có th6 se thay doi theo quyet dinh cila Cc quan thud.

Trang 18

CONG TY CO PHAN VAT TI.1 la TH1.4T NONG NGHIEP BINH DINH BAO CAO TAI CH/NH 173 Tran Hung Duo, TP. Quy Nhan, Tinh Binh Dinh Ow tulm tai chinh ket Mac ngay 31/12/2013

THUYET MINH BAO CAO TAI CHiNH (tiep theo) (Ccic Thuyet minh nay la by phdn hap thanh va can duce clac ddng thal vai cdc Bao ccio tai chinh)

17. Chi phi phai tra

31/12/2013 VND

31/12/2012 VND

Lai vay phai tra 147.705.547 137.085.333

COng 147.705.547 137.085.333

18. Cac khan phai tra, phai ni)p ngin 1411 khic

31/12/2013 31/12/2012 VND VND

Kinh phi cong down 1.020.440 Bao hiem xA hQi 775.560 Bao hiem y to 145.416 Bao hiern that nght0 64.630 Cac Ichoan phai tra, phai npp khac 122.362 4.992.33 1.162 - Co thc chtra tra 4.823.804.800 - Cac khaan phcii Ira khcic 122.362 168.526.362

ging 1.107.968 4.993.351.602

19. Van chit sir hfru

a. Bang doi chieu hien dOng cua Von chit so' hum

VOn dau tir cita chit sir heti

VOn khic cua chit sir hum

Chenh 1?ch t5, gib hOi doii

Quy dau to phut tri4n

Quy dtr phong tai chinh

VND VND VND VND VND

Lci nhuOn sau thus

chin phan pilot VND

SS dir tat 01/01/2012 52.500.000.000 86.049.422 35.803.848 - 3.001.888.000 17.313.683.656 Tang tong nam 492.184.301 1.962.550.000 981.275.000 13.346.000.585 Giant trong dm 35.803.848 470.960.494 20.393.479.301 S6 dir tai 31/12/2012 52.500.000.000 578.233.723 1.962.550.000 3.512.202.506 10.266.204.940

S6 dir tai 01/01/2013 52.500.000.000 578.233.723 - 1.962.550.000 3.512.202.506 10.266.204.940 Tang tong nAm 326.420.585 - 1.334.600.000 667.300.000 (15.501.361.110) Giam trong nAm 7.046.000.585 S6 dr 4i 31/12/2013 52.500.000.000 904.654.308 - 3.297.150.000 4.179.502.506 (12.281.156.755)

Trang 19

CONG TY CO PHAN VAT Ttr KY THUAT NONG NGHIV) BINH DINH BAO CAO TAI CHINN 173 Trill Hung Dao, TP. Quy Nhon, Tinh Binh Dinh Cho nam tai chinh 1Cjt thlic ngay 31/12/2013

THUYET MINH BAO CAO TAI CHINH (tiep theo) (Cac Thuye't minh nay lei b0 phan hop thanh va can thew dpc clang then vbi cac Bao cao tai chinh)

b. Chi tat von dau to ciia chi, set lati

31/12/2013 VND

31/12/2012 VND

Win gbp cua Quy DAu to Phdt trim Binh Dinh 30.148.780.000 VOn gbp ctia T6ng Cty SX DAu to D.vp XNK Binh -Dinh 30.148.780.000 VOn Op cua cac el& ttrcmg khdc 22.351.220.000 22.351.220.000

COng

c. C6 phiiu

52.500.000.000 52.500.000.000

31/12/2013 31/12/2012 Co phieu CO phieu

s6 luvng c6 phi6u (1er phat harsh 5.250.000 5.250.000 - C6 philu thir6ng 5.250.000 5.250.000 - Ca phieu itu dal S6 luqng co phiSu dang kru hanh 5.250.000 5.250.000 - C6 phieru thwang 5.250.000 5.250.000 - C6 phiju uu dai

MOnh gia c6 phiSu: 10.000VND

d. Lqi Milan sau thud chua pilau ph61

31/12/2013 31/12/2012 VND VND

Lqi nhuan nam trudfc chuySn sang 10.266.204.940 17.313.683.656 Lqi nhuan sau thus Thu nhap doanh nghiap (15.501.361.110) 13.346.000.585 Cgc khogn giam Iqi nhukin sau thus 7.046.000.585 20.393.479.301 Trich lap cac guy 3.896.000.585 5.693.479.301 - Qu9 (iv !thong tai chinh 667.300.000 981.275.000 - Quy dau to phat tr4n 1.334.600.000 1.962.550.000 - Quy khen thufmg phac lqi 1.067.680.000 1.757.470.000 - Qu9 khen thtrang cita Ban quern hanh 500.000.000 500.000.000 - Von khac 326.420.585 492.184.301 Chia c6 tirc 3.150.000.000 14.700.000.000 - Nam truac 3.150.000.000 8.400.000.000 - Tam chia nam nay 6.300.000.000

Lqi nhuan sau thud chua plain ph6i (12.281.156.755) 10.266.204.940

Lqi nhu6n ram 2012 duqc phan ph6i theo Nghi guy& dai h6i dOng co Hong nam 2013 so 09/NQ-DHDCD ngay 22/03/2013.

Trang 20

CONG TY CO PHAN VAT TU. KY THUAT NONG NGH1CP BINH DINH RAO CAO TAI CHINN 173 Tdin Hung Dao, TP. Quy Nhcm, Tinh Binh Dinh Cho nam tai ch1nh lc At iliac ngay 31/12/2013

THUYET MINH BAO CAO TAI CHiNH (tiep theo) (Cac Thuyb mink nay la bc5 phOn hop thanh vet can thew cloc cicing Mai vdri ccic Bcio ccio tai chinh)

e. CO tfre

Nghi quyet dai hOi ding c6 (long thtrang nien nam 2013 so 09/NQ-DHDCD ngay 22/03/2013 da thong qua phtrang an chi tra co ttk tit lai nhuAn sau thus nam 2012 vOl ty Ig 18%/v6n dieu le. Theo do, trir CO tin da tam irng trong nam 2012 (6.300.000.000 ding), Cong ty tiep tuc chi tra co tire con lai cua nam 2012 la 3.150.000.000 ding.

20. Doanh thu

Nam 2013 VND

Nam 2012 VND

' ti

T6ng doanh thu + Doanh thu ban hang hoa + Doanh thu ban thanh phdm Cac khoan giam trir doanh thu +Hangbanbjtra4i

Doanh thu than ve ban hang va cung cap djch vy

748.599.376.884 627.972.960.340 120.626.416.544

1.328.429.329.834 1.155.843.074.027

172.586.255.807 144.519.906 144.519.906

748.599.376.884 1.328.284.809.928

21. Gia von hang ban

Nam 2013 Nam 2012 VND VND

Gia von hang hoa da ban 626.077.196.949 1.127.859.886.904 Gia von thanh phAm da ban 100.843.680.369 149.242.004.402 Du phong giam gia hang t6n kho 1.604.819.186 Floan nh:ap du phong giam gia hang t6n kho (1.604.819.186)

COng

22. Doanh thu hoat Ong tai chinh

725.316.058.132 1.278.706.710.492

i.


I

Lai tien girl, tien cho vay 444.194.569 12.735.024.499 Lai ban hang tra chant 213.058.588 267.851.800 Lai chenh lech gia eta thuc hien 31.644.015 1.059.089.151 Lai chenh lech ty gia chua thuc hien 239.668 154.145

COng 689.136.840 14.062.119.595

Trang 21

CONG TY CO PHAN VAT TU. la THUAT NONG NGH11j;P BINH DINH BAO CA 0 TA! CHINH 173 Trail Hung Dao, TP. Quy Nhon, Tinh Binh Dinh Cho nitro tai chinh kit that ngay 31/12/2013

THUYET MINH BAO CAO TAI CHINH (tiep theo) (Ccic Thuyit minh nay la bo phan hop thanh va cdn chroc lloc ddng thai vol cac Bcio ccio tai chinh)

23. Chi phi tai chinh

Nam 2013 VND

Nam 2012 VND

Lai ben vay 24.875.514.335 21.965.690.403 1,o chenh Zech gia da thvc hi'en 1.044.060.064

COng 24.875.514.335 23.009.750.467

24. Thu nhdp khac


Thtrang tau nhanh 620.569.416 991.109.197 Thu ltru kho, b6c xep va cho thud kiOt 132.994.953 117.535.883 Hoan nhAp guy dv phong try cap mat vidc lam 196.915.168 Thu tien den bit tai san tr'en dAt bj thu hOi 454.131.818 Thu nhap khac 30.000.000 164.064.249

COng 783.564.369 1.923.756.315

25. Chi phi khic


Chi thtrang tau nhanh 618.277.285 741.466.973 Chi phi khac 32.370.856 228.498.826

COng 650.648.141 969.965.799

26. Chi phi thud thu nhtip doanh ngh4 hign hank va 1cri nhudn sau thud trong nam


Tong lyi nhudn kd todn truck thud (15.501.361.110) 18.012.940.380 DiL chinh cdc khoin thu nhdp chju thug 97.667.204 654.818.800 - Diitt chinh tang (Chi phi khang slew frit) 97.906.872 654.972.945 - Mitt chinh giant (CLTG chtta thrc hien) 239.668 154.145 Tang thu nhdp chju thud (15.403.693.906) 18.667.759.180 Chi phi thug TNDN hiOn hanh (25%) 4.666.939.795

1,91 nhudn sau thud TNDN (15.501.361.110) 13.346.000.585

Trang 22

CONG TY CO PHAN VAT TU. KY THUAT NONG NGH1V) BINH DINH BAO CA 0 TA! CHINH 173 Tran Hung Duo, TP. Quy Nhan, Tinh Binh Dinh Cho nem tai chinh kit tlnic ngity 31/12/2013

THUYET MINH BAO CAO TAI CHiNH (tiep theo) (Cac Thuyit minh nay la phan hqp thanh va cdn thew ei9c (long thai vbi cac Bei° cao tai chinh)

27. L5i co ban tren a phieu Nam 2013

VND Nam 2012

VND

Lqi nhuan ke toan sau thue thu nhap doanh nghiep (15.501.361.110) 13.346.000.585 Cac khoin dieu chinh tang hoac giam lqi nhuan ke toan - Ccic khocin dieu chinh tang - Ccic khocin di'du chinh gicim LN hoac L'3 phan b6 cho CO dong sa hUu CP ph6 thong (15.501.361.110) 13.346.000.585 C6 phieu ph6 thong dang luu hanh binh quan trong kj, 5.250.000 5.250.000

Liii co ban teen co phieu (2.953) 2.542

28. CM phi san xutit, kinh doanh theo yeu to


Chi phi nguyen lieu, vat lieu 102.504.353.091 145.767.560.692 Chi phi nhan cong 8.704.137.618 12.811.955.259 Chi phi khau hao tai san c6 dinh 516.252.581 599.710.023 Chi phi djch vu mua ngoai 4.792.945.667 6.951.336.463 Chi phi khic bang tien 3.843.149.034 6.120.905.984

COng 120.360.837.991 172.251.468.421

29. Cong cu tai chinh

a. Quin IS, rui ro Vert

Thong qua ding tac quan trj nguen yen, Cong ty xem xet, quyet djnh duy tri se du nguen yen va nq phai tra thich hqp trong tirng thoi ky de vim dam bao hoot d6ng lien tuc vita tei da hoa lqi ich caa cac co (tong.

b. Quin Iy rui ro tai chinh

Rai ro tai chinh bao g6m rui ro thi tnr6ng (bao g6m rui ro tj, gia, rui ro lai suat, rui ro ye gia hang h6a), rui ro tin dung va rui ro thanh khoan.

Quin Iy rui ro truirng: Hoat dOng kinh doanh cua Cong ty se chtl yeu chin rui ro khi cO str bien dOng Ian ve ty gia, lai suat va gia.

Qucin 1y rid ro gia

Rai ro ty gia cua Cong ty phat sinh cha yeu tit cac khoan phai tra ngtr6i ban c6 gOc ngoai to va nq vay ngoai to de mua hang boa nhap khau. Hien nay, Cong ty khong c6 du nq phai tra gee ngoai to nen khong chju rui ro ye bien d6ng tj, gia.

Trang 23

CLING TY CO PHAN VAT TV la THUAT HONG NGHICP BINH DlNH BAO CAO TAI CHINH 173 TrAn Hung Dan, TP. Quy Nhan, Tinh Binh Dinh Cho nam tai chink kit the ngety 31/12/2013

THUYET MINH BAO CAO TAI CHINH tip theo) (Ccfc Thuyit mink nay la b0 phcln hqp thank va can &Ix elac clang thai Yen cac Bdo cao tat chinh)

Quern ly; rui ro ve Mi such

Rui ro lai suit dm Cong ty phat sinh chit yeu tir cac khoan vay da kj/ ket. De giam thieu rui ro nay, Cong ty da trac tinh anh huang dm chi phi Iii vay den ket qua kinh doanh tirng thai IcS, ding nhu phan tich, du bao de lora chqn cac thoi diem tra nq thich hqp. Do da Cong ty khong co rui ro Ian ve bien Ong !Ai suet ngoai du tinh.

Qucin ly rui ro ve gici

Cong ty mua hang haa tir nha cung cAp trong ntroc va nhap khAu tir cac nha cung cAp ntrac ngoai de phuc vu hog dOng san xuat kinh doanh, do do se chiu sir rfri ro tir viec thay cI6i gia ban oh hang h6a the giai. Mat khic, gia mua hang h6a chiem ty tong Ian trong tong gia von hang ban va trong nem nay sir bien (king gia ca hang h6a xay ra lien We, giao dOng Ian nen Cong ty cho rang rui ro ve gia mua hang h6a trong hoot dOng san xuat kinh doanh la a mirc cao. Vi vay, de giam thieu rui ro nay bo ph4n mua hang dm Cong ty thuang xuyen theo doi tinh hinh bien Ong caa gia ca hang hoa va de xuat vai Ban Giam doe de co phuang an du tit hang haa cung nhu phtrcmg an san xuat kinh doanh thich hop.

Quin IS, rui ro tin dung 1C

Khach hang chit yeu curt Cong ty la cac doanh nghiep, cfra hang, dai 1S, san xuat kinh trong lTnh virc lam nghiep, nong nghi'ep. Vii dac thu chit you la khach hang giao dich thuang xuyen, tinh hinh thanh town tien hang kip thai, Ban Gam dOc Cong ty cho rang Cong ty khong co rui ro tin dung tong yeu s" vai khach hang.

Quin ly rui ro thanh khoin it

De quern IS, rill ro thanh khoan, dap ting cac nhu cAu ve von, nghia vu tai chinh hien tai va trong tucmg lai, Cong ty thuang xuyen theo dal va duy tri du mirc du phong tien, tai tru haa cac clang tien nhan roi, tan dung duce tin dung tir khach hang va dOi tic, chit dOng kiem soat cac khoan nq den han, sap den han trong sir tucmg quan vai tai san den han va nguOn thu c6 the tat) ra trong thai kS, do,...

T6ng hqp cac khoan nq phai tra tai chinh cua Cong ty theo thai han thanh toan nhu sau:

Don vi tinh: VND

31/12/2013 Khong qui 1 nem Tren 1 nem COng

Cac khoan vay va nq 227.773.605.890 227.773.605.890 Phai tra nguai ban 30.209.212.800 30.209.212.800 Chi phi phai tra 147.705.547 147.705.547 Phai tra khac 122.362 122.362

COng 258.130.646.599 258.130.646.599

31/12/2012 Khong qui 1 nam Tren 1 nam Cong

Cac khoan vay va nq 226.594.023.173 226.594.023.173 Phai tra ngtrai ban 14.697.700 14.697.700 Chi phi phai tra 137.085.333 137.085.333 Phai tra khac 4.992.331.162 4.992.331.162

COng 231.738.137.368 231.738.137.368

Trang 24

CONG TY CO PHAN VAT TU. KV THUAT NONG NGH4P BINH DINH BAO CAO TAI 173 Trill Hung Dao, TP. Quy Nhon, Tinh Binh Dinh Cho nem tar chinh kit fink. ngay 31/12/2013

THUYET MINH BAO CAO TAI CHiNH (tiep theo) (Cac Thuyit minh nay lb bOphOn hop thanh va can &roc doe clang thai vai ctic Bao cao tai chink)

Ban Giant d6c cho ring Cong ty co red ro thanh khoan nhung tin ttrong ring Cong ty co the tao ra du ngutin tien de dap ang cac nghia vu tai chinh khi den han.

T6ng hop cac tai san tai chinh hien co tai C6ng ty dtrac trinh bay tren ca so tai san than nhu sau:

31/12/2013 'Chong qua 1 nam

Don vj tinh: VND

Tren 1 nam COng

Tien va cac khoan twang dtrcmg tien 4.053.457.641 4.053.457.641 Phai thu khach hang 43.826.185.472 43.826.185.472 Diu tu tai chinh 130.108.155 130.108.155 Phai thu khac

COng 47.879.643.113 130.108.155 48.009.751.268

31/12/2012 Khong qui 1 nam Tren 1 nam gong

Tien va cac khoan twang dtrcrng tien 5.717.549.633 5.717.549.633 N-; _ Phai thu khach hang 32.314.681.893 32.314.681.893 ',0? Diu tu tai chinh 130.108.155 130.108.155 Phai thu khac 522.393.571 522.393.571

COng 38.554.625.097 130.108.155 38.684.733.252

30. Cac ben lien quan

Giao dich phat sinh vii cac ben lien quan trong flan.

31/12/2013 31/12/2012

VND VND

Tien luang, thuang dm Ban Gam d6c 279.720.000 476.381.597 Tien thu lao, thuang cua Hai ding quart tri 674.600.000

31. Cac cam ket

Theo Hap ding hop tac kinh doanh s6 01/HTKD/ATM-PISICO ngay 14/12/2007 vii T6ng Cong ty San xuAt Diu tu Dich vu Xuat nhap khiu Binh Dinh (PISICO), Cong ty cimg PISICO hop tac dau to xay dung va kinh doanh Khu biet thu nha vul2rn Nhon Phu tai PhtrOmg Nhcm Phu, Tharth phi Quy Nhcm, Tinh Binh Dinh. TOng von dAu to cua du an nay la 60.000.000.000 ding (trong do: Wm Op cua cac ben la 15.000.000.000 ding va von vay cua cac to chirc tin dung la 45.000.000.000 ding). TS, le gap On cua cac ben la 50%. Cong ty chiu trach nhiem theo doi chi phi va doanh thu cua hop ding hap tac. Lai nhub dtrac chia cho cac ben theo ty le von gap. Du an hien dang trong giai doan 2 dm qua trinh dAu tu xay dung.

Trang 25

Ke toan truZeng

guyen flue Tan Nguyen Thi Lien

Quy Nhan, ngay /7 thing 01 neim 2014

C6NG TY CO PHAN VAT TU. KY THUAT NONG NGHItP BINH D4NH BA() CAO TAI CHiNH

173 'Fran Hung Dgo, TP. Quy Nhan, Tinh Binh Dinh Cho ?lam tai chinh kAt thac ngay 31/12/2013

THUYET MINH BAO CAO TAI CHINH theo) (Cac Thuy& minh nay la b0 phan hop thanh va can &co'c doc clang thai vbi cac Bao cao tai chinh)

32. Su kien phat sinh sau ngiy ket thtic nien do ke toan

Khong c6 sir kienquan tong nao khac xay ra sau ngay ket thac nien dO ke toan yeu cOu phai dieu chinh hoac cong boo trong cac Bao cao tai chinh.

33. SO lieu so sinh

La s6 trong BA° cao tai chinh cua nam tai chinh ket thfic ngay 31/12/2012 da duqc kiem town boi AAC.

Nguiri 14p bleu

Documents

CONG TY CO PHAN VAT TIT ICI THUAT NONG NGHItP BINH … cao kiem toan 2013 Vat tu Ky thuat...• Dua ra cac phan doin va trac tinh ke toan mOt each hop ljt va then trong; • Lap cac