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Cong ty cll phan H6a ch~tA ChauSaD CaD!ai chfnh

Ngay 31 !hang 12 ni!lm 2014

••••••••••••••••••••••••••••••••••

Cong ty Co phan H6a chat A Chau

MVC LVC

Thong lin chung

Bao cao cua Ban Tong Giam doc

Bao cao ki~m loan doC lap

Bang can doi k~ loan

Bao cao k<f!lqua hO<;l1dong kinh doanh

Bao cao llJ'u chuy~n li~n 1$

Thuy<f!lminh bao cao lai chinh

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CONGTY

Cac lhanh vien Ban kiem soallrong n1lm va vao ngay l<;ipbao cao nay nhll' sau:

Cac lhanh vien Hoi dong Quan lrj lrong n1lm va vao ngay l<;ipbao cao nay nhll' sau:

HQI DONG QUAN TR!

b6 nhiem ngay 7 IMng 7 n1lm 2014

b6 nhiem ngay 7lhang 6 n1lm 2014Ill' nhiem ngay 7lhang 6 n1lm 2014

b6 nhiem ngay 7 lhang 6 n1lm 2014Ill' nhiem ngay 7 IMng 6 n1lm 2014b6 nhiem ngay 7 IMng 7 n1lm 2014

!:!MY.ngay 3 IMng 7 n1lm 2007ngay 11 IMng 9 n1lm 2008ngay 5 IMng 8 n1lm 2009ngay 30 IMng 9 n1lm 2009ngay 18 IMng 11 n1lm 2009ngay 18 IMng 3 n1lm 2010ngay 16 IMng 9 n1lm 2010ngay 31 IMng 7 n1lm 2012ngay 5 IMng 7 n1lm 2013ngay 16lhang 9 n1lm 2013ngay 8 lhang 5 n1lm 2014ngay 12lMng 2 n1lm 2015

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Chu lichThanh vienThanh vienThanhvienThanh vienThanhvienThanhvienThanh vienThanhvienThanh vien

Trll'ang banThanh vienTMnh vienThanhvienThanh vien

Ba Le Ngoc SangBa VO Thi XuyenBa Nguyen Khanh VanBa 80 Thi HuyenBa Ha Thi Bich Van

Gi,jV Chifng nhiln Dang kY Kinh doanh (!it;u chinh s64103006366 -If,n lhli nhal4103006366 -Ian lhli hai0304918352 - If,n lhli ba0304918352 -If,n lhli Ill'0304918352 - If,n lhli n1lm0304918352 - If,n lhli sau0304918352 - 'f,n lhli bay0304918352 - If,n lhli lam0304918352 - If,n lhli chin0304918352 -If,n lhli mll'ai0304918352 - If,n lhli mll'ai mol0304918352 - If,n lhli mll'ai hai

BAN KIEM soAT

Ong Nguyen Thien Truceng Phan Duy Hieueng Huynh Thanh Lameng Nguyen Bao TUngeng Nguyen Ba Lll'O'ngeng Chad Ryan OvelBa Ph"m VO Thanh GiangBa Nguyen Thj Lan AnhBa Nguyen Thj Anh NgoCeng Lars Kjaer

Cong ty co lru sa chinh l"i Lo K4B Khu Cong nghiep Le Minh Xuan, 8ll'ang s6 4, Xa Le Minh Xufm,Huyen Binh CMnh, Thanh ph6 Ho Chi Minh, Viel Nam va Chi nMnh l"i Thanh ph6 Ha Noi, TinhBinh Dll'O'ng, Thanh ph6 Ho Chi Minh va Thanh ph6 Cf,n ThO'.

Ho"l dong chinh lrong n1lm hien l"i cua Cong ly 103 cung cap san pham va djch Vu cho nhieu nganhcong nghiep bao gom IhU'c pham va nll'ac giai khal, san pham Ill' sO'a, lhuy san, dll'Q'c pham, lhlic1ln ch1ln nuoi, va banh keO.

Cong ty cll phfln H6a chat A Chau

THONG TIN CHUNG

Cong ly c6 ph~m Hoa chal A CMu ("Cong ly") 103 mol cong ly c6 phan dll'Q'c lhanh l<;iplheo Lu<;ilDoanh nghiep cua Viel Nam lheo Giay Chling nh<;in81lng ky Kinh doanh s6 4103006366 do Sa Keho"ch va 8f,u Ill' Thanh ph6 Ho Chi Minh cap vao ngay 9 IMng 4 n1lm 2007 va lheo cac GiayChling nh<;in81lng ky Kinh doanh dieu chinh sau:

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Nglfll'i d<;lidien theo phap luat cua Cling ty lrong nam va VaGngay laP bao cao nhlf sau:

Cac thanh vi<'mSan Tong Giam doc trong nam va vao ngay laP bao caa nay nhlf sau:

Cling ty Trach nhiem HCruh<;lnErnst & Young Viel Nam la cling ty kiem toan cho Cling ly .

2

bo nhiem ngay 12 thang 2 nam 2015l(r nhiem ngay 12lhang 2 nam 2015

bo nhiem ngay 12 lhang 2 nam 2015l(r nhiem ngay 12 thang 2 nam 2015

Tong Giam docTong Giam docPh6 Tong Giam docPh6 Tong Giam docPh6 Tong Giam doc

KI~M ToAN VI EN

Cong ty Co ph~ln H6a chat A Chau

THONG TIN CHUNG (liep lhea)

NGlfOI £l~1 OleN THEO PHAp LU~T

Sa Nguyen Thi Lan AnhOng Nguyen Thien Truc

BAN T6NG GIAM £l6c

Sa Nguyen Thi Lan AnhOng Nguyen Thien TrucOng Nguyen Sa LlfO'ngSa Nguyen Thi Anh NgocOng Phan Duy Hieu

••••••••••••••••••••••••••••••••••

'.••••••••••••••••••••

Cong ty C& phctln H6a GhcfltA Chau

BAO GAo GOA BAN TONG GIAM DOG

Ban T6ng Giam d6c Gong ty G6 philn Hoa chilt A GMu ("Gong ty") trinh bay bao cao nay va baocao tai chinh cua Gong ty cho nam lai chinh k';'l thuc ngay 31 lhang 12 nam 2014 .

TRAeH NHleM eOA BAN TONG GIAM DOC

Ban T6ng Giam d6c chju lrach nhi.;,m dam bolo bao cao tai chinh cho lung nam tai chinh phan anhtrung Ihl,J'Cva h(,YpIy tinh hinh lai chinh, k';'l qua hO<;ltdong kinh doanh va linh hinh lU'u chuy';'n ti';'nt.;, cua Gong ly lrang nam. Trang qua lrinh laP bao cao lai chinh nay, Ban T6ng Giam d6c ciln phai:

~ Il,J'achon cac chinh sach k';' loan thich h(,Ypva ap dung cac chinh sach nay mol cach nhilt quan;

~ thl,J'chi.;,n cac danh gia va U'ac tinh mot cach h(,YpIy va than lrong;

~ neu ro cac chuiln ml,J'c k';' toan ap dung cho Gong ty c6 dU'(,Yctuan lhu hay khong va till colnhrmg sai I.;,ch trong y';'u so vai nhO'ng chutm ml,J'Cnay da dU'(,Yclrinh bay va giai thich trang baocao lai chinh; va

~ laP bao cao tai chinh lren CO' sa nguyen l~c hO<;ltdong lien luc lru IrU'O'ng h(,Ypkhong th';' choding Gong ty se li';'p luc hO<;ltdong .

Ban T6ng Giam d6c chiu lrach nhi.;,m dam bolo vi.;,c cac 56 sach k';' toan thich h(,YpdU'(,YclU'u giO' dephan anh linh hlnh lai chlnh cua Gong ly, vai mLYcdo chlnh xac h(,YpIy, l<;libill ky thO'i diem mio vadam bolo rilng cac 56 sach k';' loan luan lhu vai Gh';' do k';' loan da dU'(,Ycap dung. Ban T6ng Giamd6c cOng chju trach nhi.;,m v';' vl.;,c quan Iy cac tai san cua Gong ly va do d6 phai thl,J'chi.;,n cac bi.;,nphap lhich h(,Ypde ngan chan va phat hi.;,n cac hanh vi gian Ian va nhO'ng vi ph<;lmkMc .

Ban T6ng Giam d6c cam k';'l rilng Gong ty da luan lhu nhO'ng yeu cilu neu tren trang vl.;,c laP baocao lai chinh kem theo .

eONG BO ellA BAN TONG GIAM DOC

Ngay 31 IMng 3 nam 2015

3

A member lirm of Ern5t & Youn9 Global Limited

Trach nhi~m cua Ki{]m toan vii!n

Trach nhi~m cua Ban Tong Giam doc

Kinh gfri: Cae cll dOng COng ty cll phan Hoa ehat A Chau

Tel: +84 8 3824 5252Fax: +84 8 3824 5250ey.com

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Trach nhi$m cua chUng tOi la dLFara y kien ve bao cao tai chlnh dl,J'atrE'!nket qua cua cuoc kiem toan.Chung tOi da tien Mnh kiem toan theo cac Chuan ml,J'Ckiem toan Viet Nam. Cac chuan ml,J'Cnay yE'!uctJu chung tOiMln thu chuan ml,J'Cva cac quy dinh ve d(lo dlrc nghe nghi$p, laP ke hO(lch va thl,J'chi$ncuoc kiem toan de d(lt dLFO'CSI,J'dam bao hO'PIy ve vi$c li$u bao cao tai chlnh cua COng ty c6 con sals6t treng yeu hay khOng.

COng vi$c kiem toan bao g6m thl,J'chi$n cac thu tuc nham thu tMP cac bang chung kiem toan ve cac56 Ii$u va thuyet minh trE'!nbao cao tai chlnh. Cac thu tuc kiem toan dLFO'CIl,J'achen dl,J'atrE'!nxet doancua kiem toan viE'!n,bao g6m danh gia rui ro c6 sai sot treng yeu trong bao cao tal chlnh do gian IanhOac nhtJm Ian. Khi thl,J'Chi$n danh gia cac rUi ro nay, kiem toan viE'!nda xem xet kiem soat noi bOcuaCOng ty liE'!nquan den vi$c laP va trlnh bay bao cao tal chlnh trung thl,J'c,hO'PIy nham thiet ke cac thutuc kiem toan phU hO'Pvai tlnh hlnh thl,J'cte, tuy nhiE'!nkhOng nham muc dlch dLFara y kien ve hi$u quacua kiem soat noi bOcua COng ty. COng vi$c kiem toan cOng bao g6m danh gia tinh thlch hO'Pcua cacchlnh sach ke toan dLFO'Cap dung va tfnh hO'PIy cua cac LFaC t1nh ke toan cua Ban T6ng Giam d6ccOng nhLFdanh gia vi$c trlnh bay t6ng the bao cao tal chlnh .

Chung tOi tin tLFang rang cac bang chung kiem toan ma chung tOi da thu tMP dLFO'C103day du va thichhO'Pde lam CCJ So' cho y kien kiem toan cua chung tOi.

s6 tham chi~u: 60958455/16998533

Ban T6ng Giam d6c COng ty chiu tn~ch nhi$m ve vi$c laP va trlnh bay trung thl,J'Cva hO'PIy bao cao taichinh cua COng ty theo cac Chuiin ml,J'Cke toan Viet Nam, Che dO ke toan doanh nghi$p Viet Nam vacac quy dinh phap Iy c6 liE'!nquan den vi$c laP va trlnh bay bao cao tai chinh va chiu trach nhi$m vekiem soat noi bOma Ban T6ng Giam d6c COng ty xac dinh la ctJn thiet de dam bao cho vi$c laP vatrlnh bay bao cao tai chinh khOng c6 sai s6t treng yeu do gian Ian hOac nhtJm Ian.

Chung tOi da kiem toan bao cao tai chinh kem theo cua COng ty c6 phtJn Hoa chiit A CMu ("COng ty")dLFO'ClaP ngay 31 thang 3 nam 2015 va dU'O'Ctrlnh bay t[Ytrang 6 den trang 33, bao g6m bang can d6ike toan vao ngay 31 thang 12 nam 2014, bao cao ket qua hO(lt dong kinh doanh va bao cao ILFUchuyen tiem t$ cho nam tal chlnh ket thuc cung ngay, va cac thuyet minh bao cao tai chinh kem theo .

BAo cAo KIEMToAN DQCL~P

Building a betterworking world

EY••••••••••••••••••••••••••••••••••

•••••••••••••••••••••••••:.' .•••••••

EYBuilding a betterworking world

Y kien cua Kiem toan vi{m

Thea 'I ki~n cua chOng loi, bao cao lai chlnh dii phan anh Irung Ihl,l'Cva hQ'p 1'1, Ir~n cac khla c;;!nhIn;>ngy~u, linh hinh lai chlnh cua Cong ty vao ngay 31 lhang 12 nam 2014, cOng nhlf k~1qua ho;;!1dong kinh doanh va linh hinh IlfU chuy~n ti~n I", cho nam lai chlnh k~t thuc cung ngay pM hQ'p vai caeChufm mile k~ toan, Ch~ do k~ toan doanh nghi",p Vi",t Nam va cae quy dinh phap 1'1 co Ii~n quan d~nvi",e lap va trinh bay bao eao tai ehlnh .

Thanh ph6 H6 Chi Minh, Vi",t Nam

Ngay 31 thang 3 nam 2015

A membEi' firm 01 Ernst & YO\lno Global Limited

Me Thuyetso TAl SAN minh So cuoi nem So cJ~unam

100 A. TAl SAN NGAN H~N 956.933.001.997 792.495.241.549

110 I. Titm va cac khoim tU'O'ngdU'O'ng titm 4 224.070.332.865 74.151.735.614

111 1. Tifm 8.570.332.865 6.492.535.614112 2. Cae khoan tU'O'ngdU'O'ngti~n 215.500.000.000 67.659.200.000

120 II. Khoim cJ;JUtIP tai chinh ng;jnh,m 253.000.000.000 71.000.000.000

121 1. £l<liutU' ng~n h;;m 5 253.000.000.000 71.000.000.000

130 11/. Cae khoan pMi thu ng;jn h,m 178.318.878.474 276.017.322.463131 1. Phal thu kMch hang 6 157.636.797.547 212.090.137.966132 2. Tra trU'ac eho ngU'ai ban 13.823.355.942 55.301.458.470135 3. Cae khoan phal thu khac 7 7.319.574.335 8.940.877.557139 4. OU' phong phai thu ng~n h"n

kho dol 6 (460.849.350) (315.151.530)

140 IV. Hang tan kho 8 296.724.531.031 359.097.297.774141 1. Hang tOn kho 297.898.306.486 359.487.942.496149 2. OU' phong glam gla Mng

tOn kho (1.173.775.455) (390.644.722)

150 V. Tai san ng;jn h~n khtle 4.819.259.627 12.228.885.698151 1. Chi phi tra trU'ae ng~n h"n 653.077.234 114.102.860152 2. Thu~ gia trj gla tang dU'Q'c

khtlu trCY - 3.002.373.725154 3. Thu~ va cae kho{m kMc phal

thu Nha nU'ae 835.992.637 1.786.435.837158 4. Tal san ng~n h"n khac 9 3.330.189.756 7.325.973.276

200 B. TAl SAN DAr H~N 29.838.809.414 33.822.200.885

220 I. Tai san co dinh 23.555.829.261 26.091.552.266221 1. Tal san c6 djnh hCi'uhlnh 10 17.541.361.885 19.913.342.454222 Nguyen gla 28.915.609.352 27.675.155.921223 Gla trj khtlu hao lOy k~ (11.374.247.467) (7.761.813.467)227 2. Tal san vo hinh 11 6.014.467.376 6.178.209.812228 Nguyen gla 6.792.243.947 6.792.243.947229 Gla trj hao mon lOy k~ (777.776.571) (614.034.135)

250 II. f);JU tIP tai chinh dai han 12 453.265.376 900.000.000258 1. £l<liutU' dal han kha"e 900.000.000 900.000.000259 2. OU' phong gl~m gla d<liutU' tai

ehfnh dai h"n (446.734.624) -

260 11/. Tai san dai h~n khtlc 5.829.714.777 6.830.648.619261 1. Chi phi tra trU'ae dai h"n 13 3.917.140.861 4.758.519.554262 2. Tai san thu~ thu nhap hoan 1,,1 24.3 61.888.200 76.977.500268 3. Tal san dal h"n kMe 1.850.685.716 1.995.151.565

270 T6NG C(>NG TAl SAN 986.771.811.411 826.317.442.434

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Cong ty Co phan H6a chat A CMu

BANG CAN £l0, K~ ToANngay 31 thang 12 nam 2014

6

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Ma ThuytJts6 NGUONV6N minh 56 cu6i nam 56 c1{,unam

300 A. NQ'PHAITRA 355.292.664.251 401.100.901.234

310 I. Nqngtm h,m 355.011.354.251 400.763.616.234311 1. Vay va nO'ng~n h,m 14 137.238.907.494 98.319.316.508312 2. Phai Ira nglJ'di ban 15 174.007.745.732 251.080.044.343313 3. NglJ'di mua Ira IiemIrlJ'cYc 1.064.036.159 168.485.354314 4. Thu~ va cac khoan phai nop

Nha nlJ'cYc 16 18.193.652.070 23.094.834.347315 5. Phai Ira nglJ'di lao dong 6.375.000 47.537.500316 6. Chi phi phai Ira 17 8.681.586.502 18.091.626.385319 7. Cac khoan phai Ira, phai nop

ng~n h,m khac 1.471.082.669 490.963.413323 8. Quy khen IhlJ'cl'ng, phuc IO'i 14.347.968.625 9.470.808.384

330 II. Nqdili h,m 281.310.000 337.285.000333 1. Phai Ira dai h,m kMc 281.310.000 307.910.000334 2. Vay va nO'dai h,m 18 - 29.375.000

400 B. VON CHO s6' HO'U 631.479.147.160 425.216.541.200

410 I. Von ehU sa hl1'u 19.1 631.479.147.160 425.216.541.200411 1. Von co ph~m 123.600.000.000 104.000.000.000412 2. Th(lng dlJ' v6n c6 phtln 153.750.150.000 55.950.150.000414 3. c6 phi~u quy (118.243.125) -417 4 . Quy dtlu Ill' pMllrien 47.904.122.945 34.163.191.462418 5. Quy di! ph6ng lai chinh 23.952.061.472 17.081.595.731420 6. LO'inhuan sau Ihu~ chlJ'a

phan ph6i 282.391.055.868 214.021.604.007

440 TONG CQNG NGUON VON 986.771.811.411 826.317.442.434

CHI TIEU NGOAI BANG CAN [lOI K~ TOAN

VND

B01-DN

45.9414.077

56 c1{,unam56 cu6i nam

7

N~uyen Thi Anh NgocKe loan IrlJ'ang

CHrT/~U

Ngo<;li1$ cac 10<;li- fl6 la My (USD)- Euro (EUR)

Vo Thi Xuy~nNglJ'di laP bieu

Ngay 31 lhang 3 nam 2015

Cong ty Co phan H6a chM A Chau

BANG CAN flOI Kt= ToAN (li~p lheo)ngay 31 Ihang 12 nam 2014

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Ma Thuy{,ts6 CHfTit:u minh Namnay Nam truGc

I. LU'U CHUYt.:N TIt.:N Til'HOAT DONG KINH DOANH

01 LO'i nhuan trw6>c thuii 186.088.252.820 191.261.688.580fJi{,u chinh cho cac khoan:

02 Kh~u hao va hao m6n 10,11 3.776.176.436 3.272. 732.56603 Du ph6ng (hoan nh<;ipd\l' ph6ng) 1.375.563.177 (878.654.964)04 Lai chEmh f$ch tY gia hoi doai chua

lh\l'c hl$n 20.2 - (168.002.741)05 Liii ICfhOi;)1dQng d~u lu (15.425.592.479) (26.322.939.190)06 Chi phi fai vay 21 5.068.214.866 5.596.694.618

08 LQ'i nhu~n tiP ho"t dQng kinh doanhtrooc thay doi von hl'u d(ing 180.882.614.820 172.761.518.869

09 Giam (lang) cac khoan phai lhu 107.263.685.648 (134.535.784.384)10 Giam (lang) hang Ion kho 61.589.636.010 (150.027.447.929)11 (Giam) lang cac khoan phai Ira (82.667.831.584) 152.329.158.18912 Giam (lang) chi phi Ira IruGc 302.404.319 (1.280.710.692)13 Ti€!n fai vay da Ira (4.655.482.429) (5.116.653.203)14 Thu~ lhu nh<;ipdoanh nghi$p

da nQp 24.2 (56.143.366.257) (43.329.586.052)15 Ti€!n lhu kMc cho hOi;)1dQng

kinh doanh - 225.444.00016 Ti€!n chi kMc cho hOi;)1dQng

kinh doanh (1.834.302.000) (2.985.997.540)

20 Lll'U chuylm tilln thulin ~iP(siP dl,lngvaal ho"t d(ing san xuat kinh doanh 204.737.358.527 (11.960.058.742)

II. LU'U CHUYt.:N TIt.:N Til' HO~TDONG £lAu TU'

21 Ti~n chi de mua s~m lai sanco dinh (1.240.453.431 ) (10.414.425.452)

22 Ti€!n lhu ICflhanh Iy. nhuQ'ng banlai san co dinh 9.090.909 218.181.818

23 Ti€!n chi cae khoan d~u 1U'ng~nhan (182.000.000.000) (71.000.000.000)

25 Ti~n chi d~u lu g6p von vaodan vi kMc - (900.000.000)

26 Ti€!n lhu ICfban khoan d~u lu g6pvon vao dan vi khac - 39.519.200.000

27 Ti€!n lhu lai li€!n gli'i va co IlYC 13.798.628.385 7.932.784.992

30 Lll'u chuylm tilln thulin siP dung vao. .ho"t d(ing dau til' (169.432.734.137) (34.644.258.642)

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Cong ty cll philn H6a chat A Chau

sAo cAo LlJU CHUYt:N Tlt:N TI;cho nam lai chlnh k~l lhuc ngay 31lMng 12 nam 2014

9

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N9uyen Thi Anh NgQcKe toan lnrang

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Mii ThuytJts6 CHiTlEU minh Niim nay Niim twac

III . LU'U CHUY~N TI~N nyHO~T £lQNG TAl CHiNH

31 Tiem lhu tLYpMt Mnh co phieu,nhan gop von cua chu sa hO'u 19.1 117.400.000.000 4.000.000.000

32 Tien chi tra mua I<lico phieu 19.1 (118.243.125) 167.880.00033 Tien vay nhan dU'O'c 656.097.777.485 507.410.994.45434 Tien chi tra nO'goc vay (617.207.561.499) (511.475.177.946)36 Co lO'c da tra 19.1 (41.558.000.000) (10.337.012.000)

40 Lll'U chuylm ti~n thuiin tiP (siP dl}ngvilO) ho~t di,ing tai chinh 114.613.972.861 (10.233.315.492)

50 T~ng (gi••im) ti~n va tll'O'ng dll'O'ngtien thuan trong nam 149.918.597.251 (56.837.632.876)

60 Ti~n va tll'O'ng dll'O'ng ti~n diiu nam 74.151.735.614 130.989.368.490

70 Ti~n va tll'O'ng dll'O'ng ti~n cuOi nam 4 74.151.735.614

Vo Thi XuyenNgU'iYi laP bieu

Ngay 31 lhang 3 nam 2015

Cong ty c6 ph~n H6a chcfltA Chau

BAo cAo LLJU CHUY~N TI~N TI; (tiep thea)cha nam lai chinh ket lhuc ngay 31lMng 12 nam 2014

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2. CO SO TRiNH sAY

2, 1 Chu~n mlJ'C va H~ thong k~ toan ap dlmg

Bao cao tai chlnh cOa Cong ty dlYO'c trlnh bay bang £long Vi$t Nam ("VN£l") phu hO'p vaiChe do k€! toan doanh nghi$p Vi$t Nam va cac Chuan ml,J'Ck€! toan Vi$t Nam do Bo Talchlnh ban Mnh theo:

• Quy€!t dinh so 149/2001/Q£l-BTC ngay 31 thang 12 nam 2001 ve vi$c ban hanh bonChuan ml,J'Cke toan Vi$t Nam (£lQ'l1);

• Quyet dinh so 165/2002/Q£l-BTC ngay 31 thang 12 nam 2002 ve vi$c ban hanh sauChuan ml,J'Cke toan Vi$t Nam (£lO't2);

• Quy€!t dinh so 234/2003/Q£l-BTC ngay 30 thang 12 nam 2003 ve vi$c ban Mnh sauChuan ml,J'Cke toan Vi$t Nam (£lQ'l3);

• Quy€!t dinh so 12/2005/Q£l-BTC ngay 15 thang 2 nam 2005 ve vi$c ban hanh sauChuan ml,J'Cke toan Vi$t Nam (£lQ'l4); va

• Quyet djnh so 100/2005/Q£l-BTC ngay 28 thang 12 nam 2005 ve vi$c ban hanh bonChuan ml,J'Cke toan Vi$t Nam (£lQ'l5) .

Theo d6, bang can doi k€! toan, bao cao ket qua ho"t dong kinh doanh, bao cao IlYUchuyentien t$ va cac thuyet mlnh bao cao tai chinh kem theo va vi$c stY dung bao cao nay khongdanh cho cac doi tlYO'ngkhong dlYO'ccung cap cac thong tin ve cac thO tuc, nguyen tac vathong 1$k€! toan t"i Vi$t Nam va hO'n nO'a khong dlYO'cchO d[nh trlnh bay tinh hinh tai chinh,k€!t qua ho"t dong kinh doanh va IlYUchuyen tien t$ theo cac nguyen tac va thong 1$k€! toandlYO'Cchap nhan rong ral a cac nlYac va lanh tho khac ngoai Vi$t Nam .

2,2 Hinh thiPc s6 k~ toan ap dlmgHlnh thO'c so k€! toan dlYO'cap dung cOa Cong ty 103Nhat ky Chung .

1. THONG TIN OOANH NGHIJ;:P

Cong ty Co phfm H6a chat A CMu ("Cong ty") 113cong ty co phfln dlYO'cthanh lap theo LUatOoanh nghi$p cua Vi$t Nam theo Giay ChO'ng nhan £lang ky Kinh doanh so 4103006366 doSo' Ke ho"ch va £lflu tlY Thanh phD Ho Chi Minh cap vao ngay 9 thang 4 nam 2007 va theocac Giay ChO'ng nhan £lang ky Kinh doanh dieu chinh sau:

Giiiv ChUngnhi'in Dang kYKinh doanh diemchinh s6: Ngav

4103006366 - Ifln thO' nhat ngay 3 thang 7 nam 20074103006366 - Ifln thO' hal ngay 11 thang 9 nam 20080304918352 -Ifln thO' ba ngay 5 thang 8 nam 20090304918352 -Ifln thO' tlY ngay 30 thang 9 nam 20090304918352 -Ifln thO' nam ngay 18 thang 11 nam 20090304918352 -Ifln thO' sau ngay 18 thang 3 nam 20100304918352 -Ifln thO' bay ngay 16 thang 9 nam 20100304918352 -Ifln thO' tam ngay 31 thang 7 nam 20120304918352 - Ifln thO' chin ngay 5 thang 7 nam 20130304918352 -Ifln thO' mlYai ngay 16 thang 9 nam 20130304918352 -Ifln thO' mlYai mot ngay 8thang 5 nam 20140304918352 -Ifln thO' mlYai hai ngay 12 thang 2 nam 2015

Ho"t dong chlnh trong nam hi$n t"i cOa Cong ty 103cung cap san pham va dich Vu cho nhieunganh cong nghi$p bao gam thl,J'c pham va nlYac glai khat, san pham tiJosO'a, thOy san,dlYO'cpham, thO'c an chan nuoi, va bfmh k.;!O.

Cong ty c6 tru So' chlnh t"i Lo K4B Khu Cong nghi$p Le Minh Xuan, £llYang so 4, Xa LeMinh Xuan, Huy$n Blnh Chanh, Thanh phD Ho Chi Minh, Vi$t Nam va Chi nhanh t"i Ha Noiva Thanh phD cfln ThO'.

So IlYO'ngcong nMn vien cOa Cong ty vao ngay 31 thang 12 nam 2014113 123 (31 thang 12nam 2013: 91) .

B09-0NCong ty cll ph~n H6a chat A Chau

THUY~T MINH BAa cAo TAl cHINHvao ngay 31 thang 12 nam 2014 va cho nam tai chinh ket thuc cung ngay

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12

3. TOM TAT cAc CHINH SACH KE ToAN CHU YEU

2.4 Dan vi tien t~ ke toan

Sao cao lai chinh dlJ'c,YclaP biing dan vi lien 1$Slr d~ng lreng ke toan cOa Cong ty la VN£l .

2.3 Ky ke toan nam

Ky ke loan nam cOa Cong ty ap d~ng cho vi$c laP bao cao lai chinh btlt dau lCrngay 1 lhang1 va kellhuc vao ngay 31 thang 12.

S09-DN

3.1 Tien va eae khoan tU'O'flg dlJ'CYngtien

Tien va cac khoan llJ'O'ng dlJ'O'ng tien bao g6m tien mat l<;tiquy, lien glri ngan hang, cackhoan dau tlJ' ngtln h<;tnco thai h<;tng6c khong qua ba lhang, co tinh lhanh khoan cao, c6kha nang chuyen dbi de dang thanh cac 1lJ'c,Ynglien xac dinh va khOng c6 nhieu rOi re trengchuyen dbi thanh lien .

2. co 56' TRiNH sAy (tiep theo)

3.2 Hang ton kho

Hang 16n kho dlJ'c,Ycghi nhan lheo gia thap han gilia gia thanh de dlJ'a moi san pham den vilri, dieu ki$n hi$n t<;tiva gia lri thuan c6 the thl,J'Chi$n dlJ'c,Yc.

Gia tri thuan c6 the thl,J'c hi$n dlJ'c,Ycla gia ban lJ'ac linh cOa hang t6n kho treng dieu ki$nkinh doanh blnh thlJ'ang trCrchi phi lJ'ac tinh de hoan lhanh va chi phi ban hang lJ'ac linh .

COng ty ap d~ng phlJ'O'ng phap ke khai thlJ'ang xuyen de h<;tchtoan hang 16n kho (hangh6a) vai gia trj dlJ'c,Ycxac dinh theo gia vbn thl,J'CIe theo phlJ'O'ngphap blnh quan gia quyen .

DI,l'phOng giam gia hang t6n kho

Dl,J'ph6ng giam gia Mng t6n kho dlJ'c,Yctrich laP cho phan gia lrj dl,J'kien bi Ibn lhat do giamgia hang h6a t6n kho lhuoc quyen sO' hliu cOa COng ty c6 the xay ra (giam gia, kem phamchal, loi thai v.v ..) dl,J'alren biing chCrng hc,YpIy ve Sl,J'giam gia lri t<;tingay ket lhUc ky keloan nam .

So tang hOac giam khoan dl,J'ph6ng giam gia hang 16n kho dlJ'c,Ych<;tchtoan vao gia vonhang ban lren bao cao ho<;ttdong kinh doanh lreng nam .

Gong ty Go phan H6a chat A Ghau

3.3 Cae khoan pMi thu

Cac khoan phai lhu dlJ'c,Yclrinh bay lren bao cao tai chinh lheo gia lrj ghi sb cac khoan phaithu lCr khach hang va phai lhu khac cung vai dl,J'ph6ng dlJ'c,YClaP cho cac khoan phai lhukh6 d6i.

Dl,J'ph6ng nO' pMi thu khO d6i the hi$n phan gia lri cOa cac khoan phai lhu ma Cong ty dl,J'kien khong c6 kha nang thu h6i t<;tingay kellhuc ky ke toan nam. Tang hOac giam so dlJ' taikhoan dl,J'ph6ng dlJ'c,Ych<;tchtoan vao chi phi quan Iy doanh nghiep lren bao cao ho<;ttdongkinh doanh treng nam .

3.4 rai san eo dinh hvu hinh

Tai san co dinh hliu hinh dlJ'c,YCthe hien theo nguyen gia lrCrdi gia lri khau hao lOy ke .

Nguyen gia lai san co dinh hliu hinh bao g6m gia mua va nhling chi phi c6 lien quan trl,J'ctiep den vi$c dlJ'a tai san vao ho<;tldong nhlJ' dl,J'kien. Cac chi phi mua stlm, nang cap va doimai tai san co dinh dlJ'c,Ycvon h6a va chi phi bao tri, slYa chlia dlJ'c,Yctinh vao bao cao kelqua ho<;tldong kinh doanh khi pMl sinh .

Khi tai san co djnh hliu hlnh dlJ'c,Ycban hay thanh iy, nguyen gia va gia tri hao m6n lOy kedlJ'c,Ycx6a sb va bal ky cac khoan lai 10 nao phal sinh do lhanh Iy lai san deu dlJ'c,Ych<;tchloan vao bao cao ket qua ho<;tldong kinh doanh .

THUY~T MINH sAo cAo TAl CHINH (tiep theo)vao ngay 31 thang 12 nam 2014 va cho nam tai chinh ket thuc cung ngay

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3.7 Chi phi tra trlJ'&c

Chi phi di vay bao gom lai tilln vay va cac chi phi khac phat sinh lien quan trt,rc ti€lp den cackhoan vay clla Cong ty va dlf<;lCh"ch toan nhlf chi phi phat sinh trang nam .

3.6 Khau haD va haD mon

Kh.:lU hao tai san co dinh hO'u hinh va haD mon tai san vo hinh dlfQ'C trich theo phlfangphap kho'lu hao dlfO'ng thang trong suot thO'i gian hO'u dung lfac tfnh clla cac tai san nhlfsau:

3.8 Chi phi tra trlJ'&c

Chi phi tra trlfac bao gom cac chi phi tra tmac ng<!lnh"n ho(lc chi phi tra tmac dai h"n trenbang can doi k€l toan va dlf<;lC phan b6 trang khoang thO'i gian tra tmac clla chi phi tlfangCmg vai cac i<;liich kinh t€l dlfQ'C tao ra tLYcac chi phi nay .

B09-DN

38 nam25 nam3 nam

5- 8 nam3- 5 nam

Quyen Sll' dung do'ltNha cll'a. vat ki€ln trucMay moc, thi€lt biPhlfang tlen Van taiThiet bj van phong

3.10 Cae khDan pMi tra va trich trIPcYc

Cac khoan pMi tra va trich tmac dlf<;lC ghi nhan cho 56 tien phai tra trang tlfang lai lienquan d€ln hang h6a va dich Vu da nhan dlf<;lC khong phu thuoc VaG viec Cong ty Cianh(lndlf<;lCh6a dan clla nM cung co'lphay chlfa .

Cong ty Co phan H6a chat A Chau

3.9 EJautIPVaDcong ty 1ilm ket

Khoan do'lu tlf VaG cong ty lien k€lt ma trong do Cong ty co anh hlfang dang ke Cllf<;lCghinhan theo phlfang phap gia goc. Cac khoan phan phoi l<;Iinhuan tLYso l<;Iinhuan thuan lOyk€l clla cong ty lien ket sau ngay Cong ty co anh hlfang dang ke dlf<;lC phan b6 vao k€lt quaho"t dong kinh doanh trang nam clla Cong ty. Cac khoan phan phoi khac dlf<;lC xem nhlfphan thu hoi clla khoan dau tlf va dlf<;lCtrLYvao gia tr! dau tlf.

011 phOng khoan o{w Ill'

Dt,r phong dlf<;lC laP cho viec giam gia tr! clla khoan dau tlf vao ngay k€lt thuc ky ke toannam theo hlfang dan clla Thong tlf so 22812009m -BTC ngay 7 thang 12 nam 2009 vaThOng ty 56 8912013m-BTC ngay 28 thang 6 nam 2013 do Bo Tai chinh ban hanh. TanghO(lc giam so dlf tai khoan dt,r phong dlfQ'C hach toan VaG chi phi tai chinh trong bilo caok€lt qua ho"t dong kinh doanh .

3. TOM TAT cAc CHiNH SACH K(: TOAN CHU Y(:U (tiep theo)

3.5 Tai san vo hinh

Tai sim vo hinh dlf<;lCghi nhan theo nguyen gia tn) di gia tri hao mon lOy ke .

Nguyen gia tai san vo hlnh bao gom gia mua va nhCmg chi phi co lien quan tnlc tiep denviec dlfa tai san VaGSll' dung nhlf dt,r kien. Cac chi phi nang dp va dol mai tai san co dinhvo hinh dlfQ'C ghi tang nguyen gia clla tai san va cac chi phi khac dlf<;lC h"ch toan VaG k€ltqua ho"t dong kinh doanh khi phat sinh .

Khi tai san vo hinh dlfQ'C ban hay thanh Iy, nguyen gia va gia tri hao mon lOy k€l dlf<;lCxoaso va cac khoan lai 10 phat sinh do thanh Iy tai san dlf<;lC h"ch toan VaG k€lt qua ho"t dongkinh doanh .

THUY~T MINH BAa cAo TAl CHINH (tiep theo)VaGngay 31 thang 12 nam 2014 va cho nam tai chinh ket thuc cung ngay

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14

3.13 CophiflU quy

Cac cong Cu von chu sa h[Yu dU'Q'cCong ty mua l<;Ii(c6 phi~u quy) dU'Q'c ghi nh.;.n lheonguyen gia va trCrvao von chu sa h[Yu. Cong ty khOng ghi nh.;.n cac khoan lai (10) khi mua,ban, pMl Mnh hOac huy cac cong Cuvon chu sa h[Yu cua minh .

3.11 T", cap thoi vi~c phili tra

TrQ' dip thai vi$c cho nh1ln vien dU'Q'c lrich lrU'O'c vao cuoi moi ky bao cao cho toan b(ingU'O'i lao d(ing da lam vi$c t<;liCong ly lmO'c ngay 31 lhang 12 nam 2008 bang m(il nlfamlrc lU'ang binh qu1ln lMng cho moi nam lam vi$c linh d~n ngay 31 lMng 12 nam 2008lheo Lu.;.t Lao d(ing, Lu.;.l bao hi~m xa h(ii va cac van ban hU'O'ngdan co lien quan. MlrClU'ang blnh qu1ln tMng d~ linh trQ' cap thOi vi$c se dU'Q'cdi~u chinh vao cuoi moi nien d(ibao cao theo mlrc lU'ang binh qu1ln cua sau lMng gan nhat linh d~n thO'i di~m I.;.pbao cao.Phan lang len trong khoan trich tmO'c nay se dU'Q'c ghi nh.;.n vao bao cao k~t qua kinhdoanh.

Khoan IrQ' cap lhoi vi$c trich tmO'c nay dU'Q'cStf dung d~ tra IrQ' cap lhoi vi$c cho ngU'O'ilaod(ing khi cham dlrt hQ'pdong lao d(ing theo fli~u 48 cua B(i lu.;.l Lao d(ing .

3.12 Cae nghi~p VlJ bang ngo,!i t~

Cac nghi$p Vu pMt sinh bang cac dan vi ti~n t$ khac vO'i dan vi ti~n 1$ k~ loan cua Cong tyVNfl dU'Q'ch<;lchloan theo tY gia giao djch vao ngay pMl sinh nghi$p vu. T<;Iingay klll thucky kll toan nam, cac khoan muc ti~n t$ co goc ngo<;li1$ dU'Q'cdanh gia l<;Iitheo tY gia muavao cua ng1ln hang thU'ang m<;li nai Cong ty ma tai khoim l<;lithai dillm nay. Ttll ca cackhoan chenh I$ch tY gia lhU'c l~ pMl sinh trang nam va chenh I$ch do danh gia l<;Iiso dU'li~n t$ co goc ngo<;li t$ cuoi nam dU'Q'c h<;lch toan vao bao cao k~t qua hO<;l1d(ing kinhdoanh .

3.14 Phtin chia /9'i nhu~n

LQ'i nhu1ln thuan sau thu~ lhu nh.;.p doanh nghi$p (khong bao gam lai chenh I$ch ty gia dodanh gia l<;Iicac so dU' t<;lingay k~t thuc ky k~ toan nam) co th~ dU'Q'cchia cho cac nha dautU' va c6 dong sau khi dU'Q'cd<;lihOi dong c6 dong phe duy$l va sau khi da lrich I.;.pcac quyduophong theo fli~u 1$cua Cong ty va cac quy djnh cua pMp lu.;.l Vi$t Nam .

Cong ty lrich I.;.pcac quy duophOng sau Ill' lQ'i nhu.;.n thuan sau thu~ thu nh.;.p doanh nghi$pcua Cong ly lheo d~ nghi cua H(ii dong Quan tri va dU'Q'Ccac c6 dong phe duy$ll<;li fl<;li H(iidong c6 dong lhU'ang nien .

Quy dl,FphOng tai chinh

Quy nay dU'Q'c lrich I.;.p d~ bao v$ hO<;ltd(ing kinh doanh thong thU'cmg cua Cong ty lrU'O'ccac rui ro hOac thi$l h<;likinh doanh, hOac d~ duophong cho cac khoan 10 hay thi$l h<;lingoaiduoki~n do cac nguyen nh1ln khach quan hOac do cac trU'ang hap btll kha kMng nhU' hoahO<;ln,btll 6n trang tinh hlnh kinh l~ va tai chinh lrang nU'O'c hay nU'O'c ngoai.

Quy cJautil' va pMt tritJn

Quy nay dU'Q'ctrich I.;.p nham phuc Vu vi$c ma r(ing hO<;l1d(ing hOac dau tU' chi~u s1lu cuaCong ty.

Quy khen thll'ang va phUc lQ'i

Quy nay dU'Q'c lrich I.;.p d~ khen thU'ang, khuylln khich v.;.t chat, dem l<;Iilai ich chung vanang cao phuc lQ'i cho cong nh1ln vien va dU'Q'ctrlnh bay nhU' m(il khoan phai Ira tren bangc1ln doi k~ loan .

BOg-ON

3. TOM TAT cAc CHiNH SACH KJ::TOAN CHU YJ::U (ti~p theo)

Cong ty Co ph~n H6a chat A CMu

THUYJ::T MINH BAa cAo TAl CHiNH (li~p lheo)vao ngay 31 tMng 12 nam 2014 va cho nam tai chinh k~t lhuc cung ngay

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15

3.15 Ghi nh(in doanh thu

Doanh lhu dU'O'cghi nhan khi Cong ty co kha nang nhan dU'O'ccac IO'i Ich kinh l~ co the xacdinh dU'O'cmQI cach ch~c ch~n. Cac dieu ki('!n ghi nhan Cu the sau day cOng phai dU'O'cdaplmg trU'oc khi ghi nhan doanh lhu .

Doanh thu ban hang

Doanh lhu ban hang dU'O'cghi nhiln khi cac rOi ro lrong y~u va cac quyen SO' hCruhang h6ada dU'O'cchuyen sang ngU'O'imua, IhU'O'ng la lrung voi IhO'i diem chuyen giao hang h6a .

Ti{;n faiDoanh lhu dU'O'cghi nhan khi lien lai phal sinh lren cO' sa don lich (c6 linh d~n 10'1l(Pc ma laisan dem l<;li)lrlf khi kha nang lhu hoi tien lai khong ch~c ch~n .

Cel tifeDoanh lhu dU'O'cghi nhan khi quyen dU'O'cnhiln khoan thanh toan co t(Pc cOa Cong ly dU'O'cxac lap .

3.16 Lai tren Cel phieuLai cO' ban tren co phi~u dU'O'clinh bAng cach chia 100inhuan sau lhu~ phan bo cho co dongsa hCruco phi~u ph6 thong cOa Cong ty cho 56 IU'O'ngbinh quan gia quyen cOa so c6 phi~uph6 thong dang lU'u hanh lrong nam.

Lai suy giam tren co phi~u dU'O'c linh bAng cach chia 100inhuan hOac 10sau thu~ phan b6cho c6 dong SO' hCruc6 phi~u ph6 lhong cOa Cong ty (sau khi da dieu chinh cho c6 t(Pc cOac6 phi~u U'u dai c6 quyen chuyen d6i) cho so iU'O'ngbinh quan gia quyen cOa so c6 phi~uph6 thong dang lU'u hanh lrong nam va so IU'O'ngbinh quan gia quyen cOa c6 phi~u ph6thong se dU'O'cphal hanh lrong trU'O'nghO'p till ca cac c6 phi~u ph6 thong liem nang co tacdQng suy giam deu dU'O'cchuyen lhanh c6 phi~u ph6 lhong .

3.17 Thue

ThutJ thu nhi!lp hi~n Mnh

Tai san thu~ thu nhaP va thu~ thu nhap phai nQp cho nam hi('!n hanh va cac nam IrU'ocdU'O'cxac dinh bAng so tien dO' ki~n phai nQp cho (hoac dU'O'cthu hoi tlf) CO' quan thu~. dO'alren cac m(Pc thu~ suilt va cac luat thu~ co hi('!u IO'cd~n ngay ket lhuc ky k~ toan nam .

Thu~ thu nhaP hi('!n hilnh dU'O'c ghi nhan vao k~t qua hO<;ltdQng kinh doanh ngo<;li trlflrU'O'ng hO'Plhu~ thu nhaP pMt sinh lien quan d~n mQI khoan muc dU'O'cghi thilng vao vonchO SO' hCru, trong trU'ang hO'P nay, lhu~ thu nhaP hi('!n hanh cOng dU'O'cghi nhiln trO'c ti~pvao von chO SO' hCru.

Cong ty chi dU'O'cbu trlf cac tai san lhu~ lhu nhap hi('!n hanh va lhu~ thu nhap hi('!n hanhphai nQp khi doanh nghi('!p c6 quyen hO'Pphap dU'O'cbu trlf giCra lai san lhu~ lhu nh(ip hl('!nhimh voi lhu~ thu nhap hi('!n hanh phai nQp va doanh nghi('!p dO' dinh thanh loan lhu~ thunhap hi('!n hanh pMi nQp va tai san lhu~ thu nhap hi('!n hanh tren CO' SO' lhufln .

Thu{; thu nh(ip hoan f?i

Thu~ lhu nh$p hoan l<;lidU'O'cxac dinh cho cac khoan chenh I('!ch t<;lmthO'i t<;lingay ket thucky k~ loan nam giCra cO'sa linh lhu~ lhu nh$p cOa cac lai san va nO'phai tra va gia tri ghi 56cOa chung cho muc dich laP bao cao tai chinh .

Thu~ lhu nhaP hoan l<;liphai tra dU'O'cghi nh$n cho tilt ca cac khoan chenh I('!ch l<;lmthO'ichiu thu~ .

Tai san lhu~ lhu nhaP hoan l<;licfln dU'O'cghi nh$n cho tilt ca cac chenh I('!ch t<;lmIhO'i dU'O'ckhilu lrlf. gia lri dU'O'ckhilu trlf chuyen sang cac nam sau cOa cac khoan 10linh thu~ va cackhoan U'Udai lhu~ chU'a Slr dung, khi ch~c ch~n lrong IU'O'ngla! se c6 100inhu$n tinh thu~ deSlr dung nhCrng chenh I('!ch l<;lm IhO'i dU'O'c khilu lrlf. cac khoan 10 tinh thu~ va cac U'Udailhu~ chU'a Slr dung nay.

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Cong ty Co ph~n H6a chat A Chau

THUY~T MINH sAo cAo TAl CHiNH (li~p lheo)vao ngay 31lMng 12 nam 2014 va cho nam lai chinh k~llhUc cung ngay

3. TOM TAT cAc cHiNH SACH K~ ToAN CHU Y~U (li~p lheo)

S09-DN

3.17 Thull (ti~p theo)

Thu{; thu nht[lp hoan !?i (ti~p theo)

Tai san thu~ thu nh;flp hoan l<;liva thu~ thu nh;flp hoan l<;liphai tra dU'O'cxac dinh theo thu~su~t dU' linh se ap dung cho nam tai chinh khi tai san dU'O'cthu hoi hay nO' phai tra dU'O'cthanh toan, dU'a tren cac mu-c thu~ su~t va lu;flt thu~ co hi$u lU'c van ngay k~t thuc ky k~toan nam .

Thu~ thu nh;flp hoan l<;lidU'O'cghi nh;fln van k~t qua hO<;ltdong kinh doanh ngo<;litru- trU'cmghO'p thu~ thu nh;flp phat sinh lien quan d~n mot khoan muc dU'O'cghi tho!lng van von chu sahiiu, trang trU'ang hO'p nay, thu~ thu nh;flp hoan l<;licOng dU'O'cghi nhan trU'c ti~p van vonchu sa hiiu.

Cong ty chi dU'O'cbu tru- cac tai san thu~ thu nh;flp hoan l<;liva thu~ thu nh;flp hoan l<;liphaitra khi Cong ty co quy~n hO'p phap dU'O'cbu tru- giiia tai san thu~ thu nh;flp hi$n hanh vO'ithu~ thu nh;flp hi$n hanh phai nop va cac tai san thu~ thu nh;flp hoan l<;liva thu~ thu nh;flphoan l<;liphai tra nay lien quan to'i thu~ thu nh;flp doanh nghi$p dU'O'cquan Iy bai cung motcO'quan thu~ doi vO'i cung mot dO'n vi chiu thu~ .

3.18 Cong ClJ tili chinh

Cong C(l tili chlnh - Ghi nht[ln ban (ftlu vil trinh MyTai san tai chinh

Theo Thong tU' so 210/2009iTT-BTG do Bo Tai chinh ban hanh ngily 6 thang 11 nam 2009hU'O'ngdan ap dung Ghu<fmmU'c Bao cao Tai chinh Quoc t~ v~ trinh bay bao cao tai chinhva thuy~t minh thong tin doi vO'i cong Cu tai chinh ("Thong tU' 210"), tai san tai chinh dU'O'cphan 10<;limot cach phu hO'p, cho muc dich thuy~t minh trang bao cao tai chinh, thanh taisan tai chinh dU'O'cghi nh;fln theo gia tri hO'p Iy thong qua bao cao k~t qua hO<;ltdong kinhdoanh, cac khoan cho vay va phai thu, va tai san tai chinh san sang dil ban. Gong ty quy~tdinh vi$c pMn 10<;licac tai san tai chinh nay t<;lithai diilm ghi nh;fln I~md~u .

T<;lithai diilm ghi nMn I~n d~u, tai san tai chinh dU'O'cxac dinh theo nguyen gia cong vO'i chiphi giao dich trU'c ti~p co lien quan .

Cac tai san tai chinh cua Gong ty bao gom ti~n, cac khoan tU'O'ngdU'O'ngti~n va cac khoanti~n giri ngan h<;ln,cac khoan d~u tU', cac khoan pMi thu khach hang va phai thu kMc.

NO'phai tra tai chlnh

NO' phai Ira tai chlnh theo ph<;lmvi cua Thong tU' 210, cho muc dich thuy~t minh trang baocao tai chlnh, dU'O'c phtln 10<;limot cach phu hO'p thanh cac nO' phai tra tai chlnh dU'O'cghinh;fin thong qua bao cao kilt qua hO<;ltdong kinh doanh, cac khoan nO' phai tra tai chlnhdU'O'cxac dinh theo gia tri phan bo. Gong ty xac dinh vi$c phan loai cac nO'phai tra tai chinhthai diilm ghi nh;fln I~n d~u .

T~t ca nO' phai tra tai chlnh dU'O'cghi nh;fln ban d~u theo nguyen gia tru- vO'i cac chi phi giaodich trU'c ti~p co lien quan .

NO' phai tra tai chlnh cua Gong ty bao gom cac khoan vay, phai tra ngU'ai ban va cac khoanphai tra khilc .

Gia tr; sau ghi nh(in Itln (ftlu

Hi$n t<;liThong tU' 210 khong co hU'O'ngdlm v~ vi$c xac dinh l<;ligia tri cua cac cong Cu taichlnh sau ghi nh;fln ban d~u. Do do gia tri sau ghi nh;fln ban d~u cua cac cong Cu tai chlnhdang dU'O'cphan anh theo nguyen gia .

Bli trli' cac cong C(l tili chlnh

Gac tai san tai chlnh va nO' phai tra tai chinh dU'O'cbu tru- va gia tri thu~n se dU'O'ctrinh baytren bang can doi k~ toan n~u, va chi n~u, Gong ty co quy~n hO'p philp thU'c hi$n vi$c bu tru-cac gia tri da dU'O'cghi nh;fln nay va co y dinh bu tru- tren cO'sa thu~n, hOac thu dU'O'ccac taisan va thanh toan nO'phai Ira dong thai.

16

••••••••••••••••••••••••••••••••••

Cong ty Co ph~n H6a chat A Chau

THUYIOT MINH BAa cAo TAl CHINH (ti~p theo)van ngay 31 thang 12 nam 2014 va cho nam tai chinh k~t thuc cung ngay

3. TOM TAT cAc cHiNH sAcH KIOToAN CHU YIOU (ti~p theo)

BOg-ON

5. cAc KHOAN DAu TU' TAl CHiNH NGAN H';N

Cac khoan Ill'O'ng dll'O'ng lien the hi$n lien giYj ngan hang c6 ky h,m goc khOng qua ba (3)lhang va hll'ang lai sm31lli 4,9%/nam dlln 6,1%/nam .

Day la cac khoan lien giYi ngan hang c6 ky h,m goc mll'6'i hai (12) lhang va hll'ang lai suallli 5,3%/nam dlln 7,2%/nam .

Nhll' dll'Q'c lrlnh bay l<;liThuylll minh so 14, COng ly da dOng khoan phai lhu khach hang lamlai san lhll chap cho cac khoan vay ngan hang .

B09-0N

VNf)So dfw nam

VNf)Sod~unam

4.564.237.9313.680.800.000

695.839.626

8.940.877 .557

229.942.3986.262.593.216

67.659.200.000

74.151.735.614

VNf)Sod~unam

211.901.172.962188.965.004

212.090.137.966

(315.151.530)

211.774.986.436

So cuo' nam

1.137.463.219

7.319.574.335

6.182.111.116

So cuo, nam

So cuo;nam

1.117.317.3687.453.015.497

215.500.000.000

224.070.332.865

156.031.212.1471.605.585.400

157.636.797.547

(460.849.350)

157.175.948.197

17

Lai lien giYi ngan hangPhai lhu lli ban khoan dau Ill'Khac

TONG CQNG

Ben lhll' baBen lien quan

TONG CQNG

Ol,Y ph6ng phai lhu ngim h,m kh6 d6i

GIA TR! THUAN

Tien malTien giYi ngan hangCac khoan Ill'O'ng dll'O'ng lien

TONG CQNG

7. cAc KHOAN PHAI THU KHAc

6. PHAI THU KHAcH HANG

Cong ty Co ph~n H6a chat A Chau

4. TIr:N vA cAc KHOAN TU'O'NG DU'O'NG T1r:N

THUYt=T MINH BAa cAo TAl CHiNH (lillp lheo)vao ngay 31 lhang 12 nam 2014 va cho nam lai chinh klll thuc cOng ngay

••••••••••••••••••••••••••••••••••

NhU' dU'Q'ctrinh bay t(li Thuyet minh s6 14, Cong ty da dung hang tbn kho lam tai san thech~p cho cac khoan vay ngan hang .

8. HANG TON KHO

Cong ty Co phan H6a chat A Chau

THUYt:T MINH BAo cAo TAl CHINH (tiep theo)vao ngay 31 thang 12 nam 2014 va cho nam tai chlnh ket thuc cung ngay

VNDs6 cJiJu ntim

579.032.1736.746.941.103

7.325.973.276

VNDs6 cJfw ntim

B09-DN

214.183.484.441145.172.772.189

113.873.41417.812.452

359.487.942.496

(390.644.722)

359.097.297.774

s6 cu6i ntim

2.124.473.7811.205.715.975

3.330.189.756

s6 cu6i ntim

198.153.888.84999.744.417.637

297.898.306.486

(1.173.775.455)

296.724.531.031

18

T(lm (rng cho nhan vienCac khoan ky quy

TONG CONG

Hang h6aHang mua dang di tren dU'angNguyen lieu, vat lieuThanh ph~m

TONG CONG

Dl,Y ph6ng giam gia hang tbn kho

GIA TR! THUAN

9. TAl SAN NGAN H~N KHAc

••••••••••••••••••••••••••••••••••

••••••••••••••••••••••••••••••••••Cong ty Co ph~n H6a chat A Chau

THUY~T MINH BAa cAo TAl CHINH (tiep theo)vao ngay 31thang 12 niim 2014 va cho niim tal chlnh ketthuc cung ngay

10. TAl SAN cO El!NH HO'U HiNH

Nhaxu&ng,viit ki6n truc

Maym6cthi6t bj

Thi6t bjvan ph6ng

Pht.rong ti~nviin tai

B09.0N

VND

T6ng cQng

Nguyen gia:

s6 ao!Junilm 7.531.841.086 154.769.454 151.018.757 19.837.526.624 27.675.155.921Mua mal 130.435.249 1.110.018.182 1.240.453.431

s6 cu6i niim 7.531.841.086 285.204.703 151.018.757 20.947.544.806 28.915.609.352

Trong 06:Da kMu hao h6t 89.769.000 87.918.757 177.687.757

Gia tr! hao mon lOy ke:

s6 ao!Juniim (1.202.584.972) (109.684.464) (87.220.090) (6.362.323.941 ) (7.761.813.467)Kh~u hao trong niim (301.273.644) (36.599.488) (26.990.336) (3.247.570.532) (3.612.434.000)

56 cu6i nilm (1.503.858.616) (146.283.952) (114.210.426) (9.609.894.473) (11.374.247.467)

Gia tr! con I\li:

s6 ao!Juniim 6.329.256.114 45.084.990 63.798.667 13.475.202.683 19.913.342.454

s6 cu6i niim 6.027.982.470 138.920.751 36.808.331 11.337.650.333 17.541.361.885

NhlJ' alJ'Q'ctrlnh bay t<;licac Thuyet minh s6 14 va s6 18, COng ty aii dung nha xlJ'ang, vat kien truc va phlJ'O'ngti$n van tai vai gia trj con l<;Iilo!Jn1lJ'Q'tla 6.027.982.470 VNEl va 231.438.143 VNf) lam tal san the ch~p cho cac khoan vay ngtm hang.

19

Nhlf dlfQ'C lrlnh bay l<;liThuyel minh 56 14, Gong ly da dung quyen SlY dvng dflilam tai sanlhe chflp cho cac khoan vay ngan hang .

t) Gong ly va Gong ly TNHH Hea chfll DlfQ'C phflm CMu NgQc da ky HQ'p dong HQ'p lacKinh Doanh ("HDHTKD") 56 87/HDHTKD/AGG-ChauNgoc/2013 ngay 23 lhang 7 nam2013 de lhanh IGlPdl,f an san xufll va kinh doanh san ph!lm OSCAK2. Theo hQ'p dongnay, Cong ly sa hCl'u60% lrang HDHTKD .

Cong ty Co phan H6a ch~t A Chau

THUY~T MINH BAa cAo TAl CHINH (liep lheo)vao ngay 31 lhang 12 nam 2014 va cho nam lai chinh kellhlic cling ngay

••••••••••••••••••••••••••••••••••

11. TAl SAN va HiNH

Nguyen gla:

56 dflu nam va 56 cu6i nam

Gia Ir! hao man:

56 dflu namHao men lran9 nam

56 cu6i nam

Gia Ir! can I~i:

56 dflu nam

56 cu6i nam

12. DAu Tlf TAl CHiNH oAI H~N

Dflu llf dai h<;lnkhac t)Dl,f phOng giam gia dflu ll,f tai chinh dal h<;ln

GIA TR! THUAN

13. CHI PHi TRA TRlfO'C oAI H~N

Thiel bj va chi phi cai 1<;10~an phangKhac

TONG CQNG

20

s6 cu6i nam

900.000.000(446.734.624)

453.265.376

s6 cu6i nam

2.734.923.3611.182.217.500

3.917.140.861

B09-DN

VNfJQUY{1n Stf d(mg alit

6.792.243.947

(614.034.135)(163.742.436)

(777.776.571)

6.178.209.812

6.014.467.376

VNfJs6 aliu nam

900.000.000

900.000.000

VNfJs6 aiiu nam

3.900.784.754857.734.800

4.758.519.554

21

Cong ty su dung cac khoan vay ng~n h<;lnnay cho muc dich b6 sung nhu cflu von lU'u dong .

14. VAY vA NO' NGAN H~N

Gong ty Go phan H6a chM A GMu B09-0N

VNDs6 Gfw nam

96.531.816.5081.600.000.000

187.500.000

98.319.316.508

Hinh thuc GamMo

4,4 Quy~n su dung dat va tai sang~n lilin tren dat tai thua dat so1263, Khu dan Clf 8B, Khu flo

thi mai nam Song Clm ThO',Huyen Cai Rang, Thanh pho

Can ThO'; phai thu khach hangtri gia 3.500.000 USD va hangton kho tri gia 4.000.000 USO

4,5 Quy~n su dung dat va tai sang~n Jilin tren dat t<;lithua so 35,

Lo K4B, Ap Le Minh Xuan,Huyen Binh Chanh, Thanh pho

Ho Chi Minh; quylin su dungdat va tai san pan Jilin tren dattai thua dat so 1262, Khu dan

CU'8B, Khu flo thi mai namSong Can ThO', Huyen Cai

Rang, Thanh pho Can ThO';phai thu khach hang tri gia

3.000.000 USO va hang tonkho trj gia 3.000.000 USO

4,5 PMi thu khach hang tri gia1.000.000 USO va hang ton

kho tri gia 1.000.000 USO

s6 cu6i nam

137.209.532.494

29.375.000

137.238.907.494

LaiKy han 5u<lt

(%/nam)

s6 cu6i nam

VND

9.079.811.053 TlJ' ngay 13 thang1 nam 2015 d~nngay 26 tMng 3

nam 2015

48.919.721.441 TlJ' ngay 5 thang1 nam 2015 d~nngay 31 thang 1

nam 2015

79.210.000.000 TlJ' ngay 26thang1 nam 2015 d~nngay 31 thang 3

nam 2015

Ngan HangTNHH MTVHSBC VietNam

Ngan hangTNHH MTVShinhan VietNam

T6ng cQng 137.209.532.494

Ngan hangTNHH MTVANZVietNam

TONG CQNG

Chi ti~t vay ng~n h,m ngan hang nhU' sau:

Ngan hang

Vay ng,im h,m ngan hangVay ng~n h,m ca nhlinNQ'dai h,m d~n h,m tra (ThuytJt minh 56 18)

THUYlOT MINH BAa cAo TAl CHINH (ti~p theo)VaGngay 31thang 12 nam 2014 va cho nam tai chinh k~t thuc cung ngay

••••••••••••••••••••••••••••••••••

22

Cong ly Slr dung khoan vay dai hi;ln nay cho muc dich bo sung nhu c~u von lU'u dong .

15. PHAI TRA NGlfOI BAN

VNf)

S6 cu6i nilm S6 aau nilm

Ben lhli ba 157.163.731.732 231.664.703.503Ben lien quan (Thuy6t minh 56 25) 16.844.014.000 19.415.340.840

TONG CQNG 174.007.745.732 251.080.044.343

16. THU~ vA cAc KHOAN PHAI NQP NHA NlfOC

VNf)

S6 cu6i nilm S6 aau nilm

Thue lhu nhaP doanh nghiep (Thuy6t minh 56 24.2) 15.174.868.832 22.654.386.395Thue gia lrj gia lang 2.177.147.467Thue lhu nhap ca nhiln 841.635.771 440.447.952

TONGCQNG 18.193.652.070 23.094.834.347

17. CHI PHi PHAI TRA

Hinh th&caamMo

B09-DN

VNf)

S6aaunam

VNf)S6 aau nilm

187.500.00029.375.000

PhU'ang lienvan lai

216.875.000

17.580.300.000196.396.065178.000.000136.930.320

18.091.626.385

12

29.375.000

Lili suat

('Yo/nilm)

29.375.000

S6 cu6i nilm

S6 cu6i nilm

7.859.297.000609.128.502178.000.00035.161.000

8.681.586.502

Ngay 26 lhang 1nam 201529.375.000

s6 cu6i nilm

VNf)

ThU'ang va lU'ang lhang 13LilivayChi phi dich Vu chuyen nghiepHoa hong ban hang

TONGCQNG

Vay ngiln hang

Tronga6Nil dai han a6n hi;ln tra (Thuy6t minh 56 14)Vay dai han

Chi liel vay ngiln hang nhU' sau:

Ngiln hang TNHH MTVHSBC Viel Nam

Ngan hang

18. VAY oAI H~N

Cong ty C6 ph~n H6a chat A Chau

THUY~T MINH BAa cAo TAl CHINH (liep theo)vao ngay 31 lhang 12 nam 2014 va cho nam lai chlnh kellhuc cung ngay

••••••••••••••••••••••••••••••••••

••••••••••••••••••••••••••••••••••Cong ty Co ph~n H6a chat A ChauTHUYt:T MINH BAo cAo TAl CHINH (ti~p theo)vao ngay 31 thang 12 n8m 2014 va cho n8m tai chlnh k~t thuc cung ngay

19. VONCHUsO' HO'U

19.1 Chitiet von co ph/m

B09-0N

VND

Von co phBnThifmg dll' vonco phBn COph/~uquy

Ouy cJtJUtil'pMt tri~n

Ouy d(J'phOng Lqi nhuan sau thu~tai ch/nh chU'8phan phOi Tong cOng

Nam tnrcYc

So dau n8mTang vonLqi nhu~n thuan trong n8mPh8n phoi Iqi nhu(lnTrlch quy khen thU'ang phuc IqiCo tlrC cOng boTili phill hanh co phi~u quyMua I"i co phi~u quy

So cuoi n8m

100.000.000.000 56.462.300.000 (680.030.000) 20.538.305.807 10.269.152.903 115.359.530.764 301.949.259.4744.000.000.000 (512.150.000) 3.487.850.000

136.248.856.554 136.248.856.55413.624.885.655 6.812.442.828 (20.437.328.483)

(6.812.442.828) (6.812.442.828)(10.337.012.000) (10.337.012.000)

1.142.030.000 1.142.030.000(462.000.000) (462.000.000)

104.000.000.000 55.950.150.000 34.163.191.462 17.081.595.731 214.021.604.007 425.216.541.200

104.000.000.000 55.950.150.000 34.163.191.462 17.081.595.731 214.021.604.007 425.216.541.20019.600.000.000 97.800.000.000 117.400.000.000

137.409.314.826 137.409.314.82613.740.931.483 6.870.465.741 (20.611.397.224)

(6.870.465.741 ) (6.870.465.741 )(41.558.000.000) (41.558.000.000)

(118.243.125) (118.243.125)

123.600.000.000 153.750.150.000 (118.243.125) 47.904.122.945 23.952.061.472 282.391.055.868 631.479.147.160

Nam nay

So "au n8mTang vonLqi nhu~n thuan trong n8mPh8n phoi Iqi nhu~nTrlch quy khen IhU'ang phuc IqiCo tlrC cOng boMua I"i co phi~u quy

So cuoi n8m

Trong n8m, COng ty "il pMI hanh:

1.600.000 co phi~u cho co "Ong mai va co dOng hi.;m hCJ'ucua COng ty lheo Nghi quy~t 8"i hOi dong co dOng so 02.14/NQ-8H8C8-ACC ngay 26 IMng 4n8m 2014.

360.000 co phi~u lheo chU'O'ng trlnh iU'a chon cho ngU'ai lao dong cua COng ty lheo Nghi quy~l £J"i hOi dong co dOng so 04. 14/NQ-£JH8C8-ACC ngay 22thimg 12 n8m 2014.

Theo dO, von co phan cua COng ty 18ng tCr 104.000.000.00 VN8 I~n 123.600.000.000 VN8.

23

24

c6 phieu eua eOng ty da dU'Q'ephat hanh voi m~nh gia 10.000 VNfJ/e6 phieu. Cae e6 dongn~m giO' e6 phieu ph6 thong eua Cong ty dU'Q'equyen huang e6 tti'e do COng ty eong b6.Moi e6 phieu ph6 thOng the hiEin mot quyen bieu quyet, khOng h;;ln ehe .

VNf)

So cuoi nam So (ff;u nam

Co phitJu Co phitJuTong so thlJ'ang Tong so thwng

Ong Nguyen Thien True 41.666.660.000 4.166.666 41.031.960.000 4.103.196Penm III Germany Gmbh& Co. Kg 24.005.000.000 2.400.500Mekong Dolphin Pte. Ltd 16.137.700.000 1.613.770 16.137.700.000 1.613.770Ong Huynh Thanh Lam 4.961.050.000 496.105 5.481.450.000 548.145Ba Bui Thi LQ'i 4.767.630.000 476.763 4.767.630.000 476.763c6 dong khac 32.061.960.000 3.206.196 36.581.260.000 3.658.126

TONG eQNG 123.600.000.000 12.360.000 104.000.000.000 10.400.000

104.000.000.000 100.000.000.00019.600.000.000 4.000.000.000

123.600.000.000 104.000.000.000

41.558.000.000 10.337.012.000

B09-DN

VNf)

Nam trlJ'6'c

Nam trweSO/IJ'(;mg

10.400.000

10.400.000

10.400.000

(10.500)

NamnaySollJ'(;mg

12.349.500

12.360.000

12.360.000e6 phi~u da dU'Q'c duy~t

e6 phi~u da phat hanhCo phitJu (fa phtJI htlnh va (flJ'Q'eg6p von(fay(fu

c6 phieu ph6 thOng

e6 phi~u quy

Co phitJu quy do C6ng ty nam giO'e6 phieu ph6 thOng

ell phi~u dang lU'u hanhe6 phieu ph6 thOng

Von cophan

s6 d~u namTang trong nam

s6 eu6i nam

Co t&c (fa chia

Namnay

19.4 Cophieu

19.3 Cac giao dich va von v61 cac chU sa hiPu va phiin phoi co t&c, 191nhu{in

Gong ty Go ph~n H6a chat A Ghau

THUY~T MINH BAo cAo TAl CHINH (tiep theo)vao ngay 31 thang 12 nam 2014 va eho nam tai ehinh ket thue eung ngay

19.2 Chi tiet von co phan19. VON CHU SO HO'U (tiep theo)

••••••••••••••••••••••••••••••••••

Khong c6 co phieu pho thong tiem tang suy giam trong nam va den ngay l<;tpbao cao taichlnh nay .

20. DOANHTHU

20.1 Doanh thu btm hang

VNDNamnay NamtrU'&c

Doanh thu ban hang 1.952.683.488.486 1.665.709.429.832

cae khoan giam triP doanh thuHang ban bi tra l<;Ii (7.781.348.489) (3.932.643.622)

DOANH THU THUAN 1.944.902.139.997 1.661.776.786.210

20.2 Doanh thu hOilt dgng tiJi ehinh

Cong ty sli d~ng cac thOng tin sau de linh lai CCY ban va lai suy giam tren co phieu .

THUY~T MINH BAa cAo TAl CHINH (tiep theo)vilO ngay 31 thang 12 nam 2014 va cho nam tai chinh ket thuc cung ngay

B09-DN

13.239

Nam trwc

VNDNam trlf6c

VNDNam trwc

5.596.694.618

30.569.810

5.627.264.428

9.087.631.2565.697.226

15.000.000.0002.400.000.000

168.002.741

26.661.331.223

136.248.856.554

10.291.664

12.250

Namnay

Namnay

Namnay

5.068.214.866446.734.624230.851.043

5.745.800.533

15.416.501.57011.272.084

15.427.773.654

137.409.314.826

11.216.950

25

La; tien vayChi phi d~u tlf tai chlnhLa chenh lech ty gia da thli'c hien

T6NG CQNG

Lai tien gliiLai chenh lech tY gia da thli'c hienThu nh<;tptli thanh Iy khoan d~u tlfCo tlic nh<;tndlfQ'CLai chenh lech ty gia chlfa thli'c hien

T6NGCQNG

LQ'i nhu<;tnthu~n sau thue phan bo cho codong sa hO'u co phieu pho thong (VND)Binh quan gia quy{m cua so co phieu phothong dang Ilfu hanh (e6 phitJu)

Uii tren eo phieu (VND/c6 phitJu)Lai CCY ban va lai suy giam

21. CHI PHi TAl CHiNH

Gong ty Go phan H6a chat A Ghau

19.5 Uii trfm eo phieu

19. V6N CHU sa HO'U (tiep theo)

••••••••••••••••••••••••••••••••••

24. THUE THU NH~P OOANH NGHI~P

Thu~ thu nh<;ipdoanh nghi<;!p("TNDN") ap d~ng cho COng ty la 22% Iqi nhu<;inchiu thu~(nam 2013: 25%).

Bao cao thu~ cua COngty se phal chiu sl1 kl~m tra bal CO' quan thu~. Do vl<;!cap d~ng lu<;itva cac quy dinh ve thu~ dol vai cac 10<;11nghi<;!pv~ khac nhau c6 the dl1qc glai thlch theonhieu cach khac nhau, so thu~ dU'qc trinh bay tren bao cao tai chlnh c6 the se bj thay doltheo quy~t dinh cuol cung cua cO'quan thu~.

22. THU NH~P KHAc vA CHI PHi KHAc

Gong ty G6 phan H6a chat A Ghau

THUYE:TMINH BAa cAo TAl CHINH (tl~p theo)vao ngay 31 thang 12 nam 2014 va cho nam tal chinh k~t thuc cung ngay

VND

Nam tfU'&c

VNDNilm twac

B09-0N

VNDNam trl1&c

56.530.566218.181.8186.273.471

(382.873.884)

(382.873.884)

965.288.848

1.348.162.7321.067.176.877

55.012.832.026

55.012.832.026

3.272. 732.5663.193.434.003

63.644.191.435

1.492.514.453.273

1.377.636.145.88244.767.949.387

Nilm nay

(25.310.000)(25.310.000)

Nilm nay

2.096.921.076

2.122.231.0761.492.079.331425.141.13668.144.9449.090.909

127.774.756

48.027.560.064636.288.63015.089.300

48.678.937.994

Namnay

3.776.176.4367.106.394.063

62.442.007.450

1.770.592.781.374

1.653.174.834.12044.093.369.305

26

Chi phi thu~ TNDN hi<;!nhanh£lieu chinh thu~ TNDN trlch thl~u nam trl1acChi phi thu~ TNDN hoan 1<;11

TONGCQNG

Thu nh~p khacTi~n boi thl16'ngtti' nhi! cung c,g,p

, k 'Thue nh<;ip hau dl1qc hoanThu l<;Iikho<innq x,g,uThutti'thanhlytaisanThu nhaPkhi!c

Chi phi mua hang h6aChi phi nhim cOngChi phi kh,g,uhao va hao mOn(Thuy~t minh 56 10 va 11)Chi phi dich v~ mua ngoalChi phi khac

TONG CQNG

ChiphikhacPh<;ltthu~Gla tri cOnl<;Iicua tai san thanh Iy

lQ'1 NHU~N KHAc THUAN

24.1 Chi phi thu~ TNDN

23. CHI PHi SAN XUAT KINH OOANH THEO YEU TO

••••••••••••••••••••••••••••••••••

24.3 Thue thu nh?p hoan fijli

Cong ty da ghi nhan mOl so khoan tai san lhul!> lhu nhaP hoan I<)ivai cac bit'!n dOng lrangnam bao cao va nam lfU'ac nhU' sau:

Thut'! TNON hi$n hanh phai Ira dU'Q'cxac dinh dl!a IrEmlhu nhap chju lhut'! cOa nam hi$n l<)i.Thu nhap chiu lhut'! khac vai lhu nhaP dU'Q'cbao cao lrong bao cao kt'!l qua san xutll kinhdoanh vi lhu nhap chju lhut'! khong bao gom cac khoan muc lhu nhaP chlu lhut'! hay chi phidU'Q'c khtlu IrCr cho muc dich linh lhut'! lrong cac nam khac va cOng khong bao gom cackhoan muc khong phai chlu lhut'! hay khong dU'Q'c khtlu IrCr cho muc dich tinh lhut'!. Thut'!TNON hi$n hanh phai Ira cOa Cong ly dU'Q'c linh lheo lhut'! sutll da ban hanh dt'!n ngay kt'!lIhOc ky kt'! loan nam.

OU'ai day la doi chit'!u lQ'i nhuan lhuttn IrU'ac lhut'! va lhu nhap chlu lhut'!:

THUYtT MINH sAo cAo TAl cHINH (lit'!p lheo)VaGn9ay 31lhan9 12 nam 2014 va cho nam lai chinh kt'!llhUc cun9 ngay

61.888.200 76.977.500 (15.089.300)

61.888.200 76.977.500

S09-0N

VNfJNam tro&c

VNfJBao cao ket qua ho",t c1Qng

kinh doanh

Nam nay Nam trU'ac

Namnay

(15.089.300)

27

Bang can c16ike toan

s6 cu6i nam s6 c1Aunam

LQ'i nhu~n thu~n trLPc7cthut'!

Cac dif!u chinh tang (giam) lQ'i nhu~n theo k~ toanChi phi khong khtlu IrCrThay doi IrQ' ctlp lhoi vi$c phai IraCo ICrcnhan dU'Q'c

Thu nh~p chju thu~ lPc7Ctinh lrong namhi~n himh

Thu~ TNDN phai Ira LPc7Ctinh trong namhi~n himh£li~u chinh lhu~ TN ON lrich lhit'!u nam lfU'ac

Thu~ TNDN phai tra LPc7Ctinh trong nam hi~nhanh sau dieu chinhThul!>TN ON pMi Ira dttu namThut'! TN ON da Ira lrang nam

Thu~ TNDN phai tra cubi nam(Thuyet minh s6 16)

Ol! ph6ng IrQ' ctlp lhoi vi$c

Tili san thutJ thu nh?p hoan fijli

Chi phi thutJ TNDN hoan fijli

24. THUt THU NH~P DOANH NGHII;P (lit'!p lheo)

24.2 Thue TNDN hiijn himh

Cong ty Co phan H6a chat A Chau••••••••••••••••••••••••••••••••••

Thu nhap clla cac lhanh vien clla Hoi a6ng Quan lri, Ban Kiem soal va Ban T6ng Giam a6c

Vao ngay ket thuc ky ke loan nam, cac kh0<3n phai lhu va phili tra vai ben lien quan nhLl'sau:

Cong ty hien aang lhue van ph6ng va nha kho theo cac hQ'p a6ng lhue hO<;ltaong. Vao ngaykelthUc ky kllloan nam, cac khoan lien thue phai Ira trong tLl'O'ng lai theo hQ'p a6ng thuehO<;l1aong aLl'Q'clrinh bay nhLl' sau:

Nhifng giao dich lrang yeu clla Cong ty vai ben lien quan lrang nam bao g6m:

VNfJGitl tri

B09-0N

VNfJPMi thu(PMi tra)

VNfJNam trll'ac

VNfJs6 tffJu nam

1.605.585.400

9.214.463.000664.000.000

9.878.463.000

16.844.014.000

s6cu6i nam

Ban hang hoa

Mua hang h6a

Mua hang hoa 78.142.439.950Ban hang hoa 6.606.477.129

Namnay

5.811.623.456 5.699.059.58414.180.069.940 26.089.171.920

19.991.693.396 31.788.231.504

14.111.800.000680.000.000

14.791.800.000

28

M6i quan h(! NOi dung nghi(!p VI,I

M6i quan h(! NOi dung nghi(!p vl,I

Ben lien quan

TONG CQNG

OLl'ai 1 namT(Y 1 alln 5 nam

LLl'O'ngva thLl'angThu lao

TONGCQNG

PMi thu kMch himg (Thuyt;t minh 56 6)

Cong ty c6 ph~n Nguyen lieu Ben lien quanTh\l'c ph~m A Chau Sai Gon

PMi Ira ngU'Cri ban (Thuyt;t minh 56 15)

Cong ty c6 ph~n Nguyen lieu Ben lien quanTh\l'c ph~m A Chau Sai Gon

Ben lien quan

Cong ty c6 ph~n Nguyen lieuTh\l'C ph~m A Chau Sai Gon

Ben lien quan

26. cAc CAM KI:T THUE HO~T [lQNG

25. NGHI~P VI.) val BEN LIEN QUAN

Cong ty Co phan H6a chat A Chau

THUYIOT MINH BAo cAo TAl CHINH (tiep lheo)vao ngay 31 lhang 12 nam 2014 va cho nam tai chinh ketlhuc cung ngay

••••••••••••••••••••••••••••••••••

29

27. Ml)C nicH vA cHiNH SACH QuAN LV RUI RO TAl cHiNH

NQ' phai Ira lai chinh cua Cong ly chu y~u bao gbm cac khoan vay va nQ', cac khoan phaiIra ngU'O'iban va cac khoan phai Ira khac. Muc dich chinh cua nhCmg khoan nQ' phai Ira laichinh nay la nhtlm huy dong ngubn lai chinh phuc Vu cac hO(l1dong cua Cong ty. Cong lyco cac khoan phai lhu khach hang va cac khoan phai lhu khac, li~n mal va li~n gCYing~nh(ln phal sinh IrU'c li~p 1lJ'hO(l1dong cua Cong ly. Cong ly khong n~m giif hay phal hanhcong Cu lai chinh phai sinh.

Cong ty co rui ro lhj IrU'O'ng, rui ro lin dung va rui ro lhanh khoan .

Ban Tong Giam doc xem xel va lhong nhal ap dung cac chinh sach quan Iy cho nhifng ruiro noi ln~n nhU' sau .

Rui ro thi trlJ'img

Rul ro lhj lfU'O'ng la rui ro ma gia lr! hQ'p Iy cua cac lubng li~n lrong lU'O'ng lai cua mOl congCu lai chinh se bi~n dong lheo nhifng lhay doi cua gia lhj lfU'O'ng. Gia lhj lfU'O'ng co bon 10(lirui ro: rui ro lili sual, rui ro li~n 1$, rui ro gia hang hoa va rui ro v~ gia khac, ch~ng h(ln nhU'rui ro v~ gia co phan. Cong Cu lai chinh bj anh hU'ang bai rui ro lhi IrU'O'ng bao gbm cackhoan vay va li~n gCYi.

Cac philn Uch do nh(lY nhU' dU'Q'clrinh bay dU'ai day li~m quan d~n llnh hinh lai chinh cuaCong ly l(li ngay 311hang 12 nam 2014 va ngay 31 lhang 12 nam 2013 .

Rui ro fai su~tRui ro lili sualla rui ro ma gia lri hQ'p Iy hOac cac lubn9 li~n lrong lU'O'ng lai cua mol cong Culai chinh se bl~n dong lheo nhO'ng lhay doi cua lai suallhi IrU'O'ng. Rui ro lhi IrU'O'n9do lhaydol lili sufll cua Cong ty chu y~u lien quan d~n cac khoan vay ngan hang co lili sual lha noicua Cong ly .

Cong ty khong IhU'c hi$n phan Uch do nh(lY doi vai lili sufll vi rui ro do SU'lhay doi ly gia hoidoal vai lili sufll cua Cong ly l(li ngay laP bao cao la khong dang ke.

Rui ro ngoi;li t~

Rui ro ngo(li 1$ la rui ro ma gia lri hQ'p Iy hoac cac lubng li~n lrong IU'O'ng lai cua mOl congCu lai chinh bi~n dong do lhay doi ly gia ngo(li 1$ hoi doaL Cong ly chju rui ro do SU'lhay doicua ly gia hoi doai lien quan IrU'c li~p d~n cac hO(l1dong kinh doanh cua Cong ly (khi doanhlhu va chi phi dU'Q'clhU'c hi$n btlng dO'n vj li~n Ie khac vai dbng li~n k~ loan cua Cong ty) .

Cong ly co rui ro ngo(li Ie do IhU'c hien mua va ban hang hoa btlng cac dO'n vi li~n Ie khacvai dbng li~n k~ loan cua Cong ly nhU' dU'Q'c lrinh bay lrong Thuy~l minh so 2.4. Cong tyquan Iy rui ro ngo(li Ie btlng cach xem xel linh hlnh lhj lfU'O'n\) hien hanh va dU' ki~n khiCong ly lap k~ hO(lch mua va ban hang h6a lrong IU'O'ng lai bang ngo(li Ie, ngo(li In» vieclilng ly Ie phong nglJ'a rui roo Cong ty khong sCY dung bal ky cong Cu lai chinh phai sinh dephong nglJ'a rul ro ngo(li Ie cua mlnh.

Cong ly khong IhU'c hien philn Uch do nh(lY dol vai ngo(li 1$vi rui ro do SU'lhay doi ly gia hoidoai vai cac 10(li ngo(li Ie khac cua Cong ty l(li ngay lap bao cao la khong dang ke.

Rui ro v~gia hang h6a

Cong ly co rui ro v~ gia hang hoa do lhU'c hien mua mol so 10(li hang hoa nhfll djnh. Cong tyquan Iy rui ro v~ gia hang hoa lhong qua viec lheo doi chal che cac lhong lin va linh hlnh colien quan cua lhi IrU'O'ng hang hoa nhtlm quan Iy lhO'i diem mua hang va mlfc hang Ibn khomol cach hQ'p Iy. Cong ly chU'a SLrdung cac cong Cu phai sinh dam bao de phOng nglJ'a cacrui ro v~ gia hang hoa .

••••••••••••••••••••••••••••••••••

Cong ty Co phan H6a chat A Chau

THUY~T MINH BAa cAo TAl CHINH (li~p lheo)vao ngay 311hang 12 nam 2014 va cho nam lai chinh k~l lhuc cung ngay

B09.DN

30

Rui ro thanh khoan

Rui ro thanh khoan la rui ro G6ng ty gaP kh6 khan khi lhl)'c hi(in cac nghia v~ tal chinh dolhieu von. Rui ro thanh khoan cua Gong ty cM yeu phat sinh tCrviec cac lai san lai chinh vanO'phal tra tai chinh c6 cac thai diem dao h<;lnl(ich nhau .

Gang ty giam sat rui ro thanh khoan thOng qua vi(ic duy trl mQt IlJ'O'ngtien mat va cac khoanIlJ'O'ngdlJ'O'ng tien va cac khoan vay ngan hang, 6' mlrc ma Ban Tong Glam doc cho la dude dap lrng cho cac hO<;l1dQng cua Gang ty va de giam lhieu anh hlJ'6'ng cua nhCrng biendQng ve lubng tien .

RUi ro tin d!mg

Rui ro lin d~ng la rui ro ma mQI ben tham gia trong mQI cong c~ tai chinh hOac hO'P dbngkMch hang khong thl)'c hien cac nghia v~ cua minh, dan den Ion thaI ve tai chinh. Gong tyc6 rui ro lin dung tCr cac hO<;ltdQng san xuat kinh doanh cua mlnh (chu yeu doi vai cackhoan phai thu khach hang) va ICr hO<;l1dQng lai chinh cua minh, bao gbm tien giYi nganh<;ln.

PMi thu khilch hang

Gong ty quan Iy rui ro tin d~ng kMch Mng lhong qua cae chinh sach, thu l~c va quy lrlnhkiem soat cua Gong ly c6 lien quan den vi(ic quan Iy rui ro lin d~ng kMch Mng .

Cong ty thlJ'ang xuyen theo dOi cac khoan phai lhu kMch Mng chlJ'a thu dlJ'O'c.£loi vai cackMch hang ian, GOng ly lhl)'c hi(in xem xet Sl)' suy giam trong challlJ'O'ng lin d~ng cua ICrngkMch hang t<;lingay laP bao cao. GOng ly tim cach duy lrl kiem soal chat chi! doi val cackhoan phai lhu tbn dong va lhanh lap mQI bQ ph<;lnkiem soallin d~ng de giam lhieu rui rolin d~ng. Tren cO' s6' nay va vi(ic cac khoan phai thu kMch hang cua Conq ty c6 lien quanden nhleu kMch hang kMc nhau, rui ro Un d~ng khong bi laP lrung dang ke vao mQt kMchhang nhal dinh.

Tii~n gtfi ngan hang

Gang ty chu yeu duy trl so dlJ' tien giYi l<;licac ngan hang dlJ'O'cnhieu nglJ'ai biel den 6' Vi(itNam. Rui ro lin d~ng doi vai so dlJ' lien giYi l<;licac ngan hang dlJ'O'cquan Iy b6'i bQ phan taichinh cua Gang ty lheo chinh sach cua Gang ty. Rui ro tin d~ng loi da cua Gang ty doi vaicac khoan m~c trong bang can doi ke toan t<;limoi ky laP bao cao chlnh la gia tri ghi so nhlJ'lrlnh bay lrong Thuyet minh so 4. Gang ty nhan thay mlrc dQ taP lrung rui ro lin d~ng doi vailien giYi ngan hang la thap .

••••••••••••••••••••••••••••••••••

Gong ty Go phan H6a chat A Ghau

THUY~T MINH BAa GAo TAl GHINH (tiep lheo)vila ngay 31lhang 12 nam 2014 va cho nam tai chinh kel thuc cung ngay

27. Ml,lC EliCH vA CHiNH SACH QUAN LY RUJ RO TAl CHiNH (liep lheo)

B09-DN

31

Cong ty cho rilng mlic do taP trung rui ro d6i vai vi$c tra nO' la tht.p. Cong ty c6 du kha nan~tiep can cac ngu6n v6n va cac khoan vay den han lhanh loan lrong vong 12 thang co theduO'c tai tuc vai cac ben cho vay hi$n tai.

Rtii fO thanh kho{m (tiep theo)

Sang duai day t6ng hO'p thai han thanh toan cua cac khoan nO' phai tra tai chinh cua Congty dl,J'atren cac khoan thanh toan dl,J'kien lheo hO'p d6ng tren C(J sa da duO'c chiel kht.u:

Tili san rJam bao

Nhu duO'c de caP trong cac Thuyet minh s6 14 va 17, Cong ly da cllm c6 mot s6 tai san baog6m cac quyen Slr dung dt.t va tai san giln lien lren dt.t, phuO'ng ti$n Van tai, Mng 16n khova cac khoan phai thu de dam bao cho cac khoan vay ngiln hang .

Cong ty khong nilm gili' tai san dam bao cua mol ben khac vao ngay 31 thang 12 nam 2014va ngay 31 lhang 12 nam 2013 .

S09-0N

VNDT6ng cQng

137.238.907.494174.007.745.732

822.289.502

312.068.942.728

29.375.000 98.348.691.508251.080.044.343

511.326.385

29.375.000 349.940.062.236

TCF 1 rJfJn 5 namOl.f6'i 1nam

137.238.907.494174.007.745.732

822.289.502

312.068.942.728

98.319.316.508251.080.044.343

511.326.385

349.910.687.236

56 dilU namKhoan vayPhai Ira nguai banChi phi phai tra va khoanphai tra khac

56 cu6i namKhoan vayPhai tra nguai banChi phi phai tra va khoanphai tra khac

27. Ml)C £licH vA CHiNH 5AcH QUAN LY RUI RO TAl CHiNH (tiep theo)

C6ng ty Co phan H6a chM A Chau

THUYt:T MINH sAo cAo TAl CHINH (tiep theo)vao ngay 31 thang 12 nam 2014 va cho nam tai chinh ket thuc cung ngay

••••••••••••••••••••••••••••••••••

••••••••••••••••••••••••••••••••••Cong ty Co ph~n H6a chcfJtA Chau

THUYt:T MINH BAa cAo TAl CHINH (li~p lheo)vao ngay 31lhang 12 n<'lm2014 va cho n<'lmlai chlnh killlhuc cCJngngay

B09-0N

28. TAl SANTAl cHiNH vA NO'PHAI TRA TAl CHiNH

Bang dU'6'i day lrinh bay gia lri ghi so va gia lrj hQ'p Iy clla cac cOng cv lai chinh dU'Q'clrlnh bay lrong bao cao lai chlnh clla COng ly.

VND

s6 cu6i nilmNguyfJn gia

Gia Irj ghi 56

s6 cJ~unilm011phOng NguyfJn gia 011phOng

Gia If; hQ'p Iy

s6 cu6i nilm s6 cJ~unilm

211.774.986.4368.245.037.93174.151.735.61471.000.000.000

365.171.759.981

(315.151.530) 157.175.948.1976.182.111.116

224.070.332.865253.000.000.000

(315.151.530) 640.428.392.178

(460.849.350) 212.090.137.9668.245.037.93174.151.735.61471.000.000.000

(460.849.350) 365.486.911.511

157.636.797.5476.182.111.116

224.070.332.865253.000.000.000 ------640.889.241.528

Tili san tai chinhPhai lhu khach hangPhai lhu khacTi~n va IU'O'ngdU'O'ng liilnf)~u 1U'ngoimh,m

T6ng cQng

VND

Gia If; ghi 56s6 cu6i nilm s6 cJ~unilm

Gia If; hQ'p Iy

s6 cu6i nilm s6 cJ~unilm

NQ' phai tra tai chinhVay va nQ'Phai Ira ngU'6'i banChi phi phai Ira va khoan phai Ira khac

T6ng cQng

137.238.907.494174.007.745.732

822.289.502

312.068.942.728

98.348.691.508251.080.044.343

511.326.385

349.940.062.236

137.238.907.494174.007.745.732

822.289.502

312.068.942.728

98.348.691.508251.080.044.343

511.326.385

349.940.062.236

Gia lri hQ'p Iy Clla cac lai san tal chlnh va nQ' phai tra lai chlnh dU'Q'cphan anh lheo gia lri ma cOng cv lai chlnh cO lh~ dU'Q'cchuy~n doi trong mOl giao djchhi$n l(li giCYacac ban lham gia, ngo(li IrCr IrU'6'ng hQ'p bal buoc phai ban ho(lc lhanh Iy. Gia lri hQ'p Iy clla liiln m(ll va liiln gli'i ngan h(ln, cac khoan phai lhukhach hang, cac khoan pMi Ira ngU'O'iban va nQ' phai tra ngan h(ln khac IU'O'ngdU'O'ngv6'i gia lri ghi so clla clla cac khoan mvc nay do nhCmg cOng cv naycO ky h(ln ngan.

32

29. cAc SI! KII;N PHAT SINH SAU NGAy K~T THUC KY K~ TOAN NAM

Cong ty Co ph~n H6a ch~t A Chau

THUY~T MINH BAa cAo TAl CHINH (ti~p thea)vim ngay 31thang 12 nam 2014 va cho nam tai chinh k~t thuc cung ngay

••••••••••••".•••••••••••••••••••••

V6 Thi Xuy~nNgU'ai l<;lpbi~u

Ngay 31 thang 3 nam 2015

N9uyen Thi Anh NgQcKe toan trU'ang

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B09-DN

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