Phu Luc IX BAO CAO TAI CHINH CIJA DOANH NGHItP

(Thuc hien theo Nghi dinh 81/2015/ND-CP ngay 18/09/2015 cUa Chinh phil)

TAP DOAN CONG NGHItP CAO SU VN CONG TY TNHH MQT THANH WEN TONG CONG TY CAO SU BONG NAI

MST:3600259465

S6:715/CSDN-ICHDT

ONG BOA XA HQI CHU NGHIA VItT NAM DOclOp — Tv do —113nh ph&

Dang Na1 ngayo thang ..7neim 2017

BIEU SO 1 BAO CAO TAI CI-HMI 06 THANG

CONG TY TNHH MTV TONG CONG TY CAO SU BONG NAI (06 THANG NAM 2017)

Bang can den k6 than gifra nien dO: Mau sO B 0 la-DN ban hanh theo Thong tic st1 /2 200/2014/TT-BTC ngay 22/12/2014 dm BO Tai chinh. Bao cao ket qua hoat dOng kinh doanh girth nien dO: Mau so B 02a-DN ban hanh theo Thong tic so 200/2014/TT-BTC ngay 22/12/2014 dm BO TM chinh. Bap cao luü chuyen tien te gitla nien dO: Mau s6 B 03a-DN ban hanh theo Thong tu sO 200/2014/TT-BTC ngay 22/12/2014 dm BO TM chinh Ban thuyet, nainh bao cao tai chinh chyc lye: Mau so B 09a-DN ban hanh theo Thong tic sO 200/2014/TT-BTC ngay 22/12/2014 dm BO TM chinh

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2 Bao cao kat qua kinh doanh 5

3 Luan chuyan tin ta 6-7

4 Thuyat minh bao cao tai chinh 8-3 1

BANG CAN DOI KE TOAN Ti ngay 30 thing 06 nam 2017

Dv!: clan

ICHOAN MVC MA sli Thuyet minh

SO CHOI Kt SO DAU Kt

1 2 3 4 5

A-TAI SAN NGAN HAN 100 892,128,665,836 925,561,191,870

I. Tien vi clic khoin twang divan tin 110 139,245,477,842 135,438,177,842

195,906,412,059 192,099,112,059

1. Tien 111 01

2. Cac khoan tuang throng tien 112 3,807,300,000 -

3,807,300,000 -

II. Diu tic tii chinh ngin kin 120

1. Chin-1g Ichoin kinh doanh 121 - -

2. Du giam gia chimg khoan kinh doanh (*) phong 122 -

3. Dau tu nam gal den ngay dao han 123 17a - -

III. Cac khoin phii thu ngin hill 130 495,350,462,200 475,803,922,706

1. Phai thu ngan han dm Ichach hang 131 02a 103,038,623,491 118,288,188,015

2.. Tra throe cho ngueri ban ngan Ilan 132 03a 15,578,678,794 4,103,582,770

3. Phai thu nOi b0 ngan han 133 - -

4. Phai thu theo hen dO ka hoach hop thing xay dung 134 - -

5. Phai thu ye cho vay ngan han 135 06a 8,068,423,088 8,068,423,088

6. Phii thu ngan han khac 136 07a 398,784,225,045 375,463,217,051

7. Du phong phai thu ngan han kh6 ded (*) 137 18a (30,119,488,218) -

(30,119,488,218) -

8. Tai san thieu cher xir lt 139

IV. Hang ton kho 140 195,743,246,769 195,743,246,769

156,558,827,941 156,558,827,941

- 1. Hang ton kho 141 09

2. Du giam gia hang tan 'rho (*) phong 149 -

V. TM sin ngin han khic 150 61,789,479,025 97,292,029,164 - 16,136,633,654

1. Chi tra threw ngan han phi 151 19a

2. Thu e GTGT duce khau tit 152 5,950,286,051 -

3. Thue va cac Ithoan phai thu Nha nuarc 153 10a 55,839,192,974 81,155,395,510

4. Giao ditch mua bin lai trai phieu Chinh phil 154 - -

TAP DOAN CN CAO SU VI$'T NAM CONG TY TNHH MOT THANH VIEN TONG CONG TY CAO SU BONG NA!

Watt B01-DN

ICHOAN MK MA sO- Thuyit

minh SO CHOI Kt SO DAU Kt

Tai san ngan h.n kliac 155 - -

B-TM SAN DAL HAN 200 3,388,633,474,751 3,386,260,756,688

Cac khofin s hai thu dai han 210 - -

Tai sin di dinh 220 732,456,255,972 768,453,282,199

1. TM san cri dinh him hinh 221 11 731,733,084,357 767,609,113,324

- Nguyen gia 222 1,436,631,848,387 1,462,391,779,740

- Gia tri hao mon lay ke (*) 223 (704,898,764,030) (694,782,666,416) -

2. Tai san c6 dinh thud tai chinh 224

- Nguyen gia 225 - -

- Gia tri hao mon lily ke (*) 226 - -

3. Tai san et dinh vo hinh 227 12 723,171,615 844,168,875

- Nguyen gia 228 1,669,925,000 1,669,925,000

- Gia tri hao mon lily ke (*) 229 (946,753,385) (825,756,125)

HI. Bit (long sin frau hi- 230 - -

- Nguyen gia 231 -

- Gia tri hao mon lay ke (*) 232 -

IV. Tai sfin dir dang dai han 240 1,303,414,282,154 1,251,984,783,808

1. Chi phi san xuAt, kinh doanh dos dang dai han 241

2. Chi phi xay clung co ban der clang 242 13 1,303,414,282,154 1,251,984,783,808

V. Diu tir tai chinh dai h3n 250 1,351,608,873,011 1,354,500,640,263

1. Dau tir van cling ty con 251 14 803,436,649,914 773,436,649,914

2. Dau tu vao ding ty lien doanh, lien kEt 252 15 564,053,096,000 554,673,516,000

3. Dau tu gap von vao clan vi khac 253 16 139,922,101,326 139,922,101,326

4. Dv phong dAu Pr tai chinh dai han (*) 254 18b (155,802,974,229] (113,531,626,977) -

5. Dail Pr nam gill den ngay dao Ilan 255 17b -

VI. Tai sin dai km khac 260 1,154,063,614 11,322,050,418

1. Chi phi Va. truerc air han 261 19b 1,154,063,614 11,322,050,418

2. TM san thu e thu nhap hoan lai 262 - -

3. Thie hi, vat Pt, ph a ding thay th'e dai han 263

Tai san dai han khac 268

TONG ONG TM SAN (270=100+200) 270 4,280,762,140,587 4,311,821,948,558

KHOAN MIJC MA s6 Thuyet minh

SO CUOI Kt

C-NQ PHA! TRAI 300 1,312,438,505,306 1,379,962,541,264

I. N9' ngfin linn 310 532,582,489,700 605,107,630,283

1. Phai tra ngueri ban ngan han, 311 04a 21,834,309,679 12,636,418,119

2. Ngueri mua tra tien truerc ngan han 312 05a 19,631,617,423 50,569,220,332

3. Thug va cac ldman phai nOp Nha nueic 313 10b 2,870,760,898 -

4. Phai tra ngueri lao d'Ong 314 109,547,599,917 159,471,919,304

5. Chi phi phai tra ngan han 315 22a 155,539,500 918,446,446

6. Phai tra noi be ngan han 316 - -

7. Phai tra theo tien d'O ke hoach hgp dong xay dtmg 317 -

8. Doanh thu chua thge hien ngart han 318 84,368,919,913 -

9. Phai tra ngan han khac 319 08a 151,519,289,571 139,959,494,059

10. Vay va no thue tai chinh ngan hart 320 20 1,000,000,000 41,543,214,000

11. Dg phong phai tra ngan han (*) 321 -

12. Quy khen thuerng, phiic lgi 322 141,654,452,799 200,008,918,023

13. Quy binh on gia 323 - -

14. Giao dich mua ban lai Si phieu chinh phii 324 -

II. Ng dli hnn 330 779,856,015,606 774,854,910,981

8. Vay ya ng thue tai chiral dai han 338 21 759,345,407,500 759,345,407,500

13. Quy phat teen khoa hgc va ding ngh'e 343 20,510,608,106 15,509,503,481

D-VON CHU sifi IIITU 400 2,968,323,635,281 2,931,859,407,294

I. Von din so' Inku 410 2,973,932,330,506 2,936,946,311,308

1. Von gap cila chn sii• him 411 23b 1,707,104,480,901 1,707,104,480,901

2. Thang du vOn ce phan 412 - -

3. Quyen chgn chuyen 6i trai phial.' 413 - -

4. Van khac elm chit so• him 414 - -

5. CO phieu qu9 (*) 415 -

6. Chenh Lech clanh gia lai it san 416 - -

7. Chenh lech ty gia hoi doai 417 -

8. Quy dau tu phat trie'n 418 956,306,985,216 918,104,762,030

9. Quyhti trg sap xep, doanh nghiep 419

10.Qu9 Idiac thu(ic von chii kr him 420 - -

11. Lgi rill* sau thue chin phan phoi 421 0 1,216,203,988

KHOAN MIX ma

'I"' c, 15, Thuyit

minh SO CUOI Kt SO DAU Kt

- LNST chin phan phoi lay ke den cuoi ICS, (mere 421a 1,216,203,988 -

- LNST kY nay 421b (1,216,203,988) 1,216,203,988

12. Nguiin von clau hr XDCB 422 310,520,864,389 310,520,864,389

II. Nguon kinh phi va quy khfic 430 (5,608,695,225) (5,086,904,014) (7,603,479,689) 2,516,575,675 1. Nguein kinh phi 431 24 (7,736,278,315)

2. Ngu'en kinh phi da hinh thanh TSCD 432 25 2,127,583,090

TONG CQNG NGUON VON (440=300+400) 440 4,280,762,140,587 -

4,311,821,948,558 -

, ngay 20 (hang 07 nam 2017 ong Giant dim

L'ap bitu

T un

r 1/ 2

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twin trutg

Nguyen Van Thunh

4t9:54:2N5G94;s1*154%

1 TNE.114 M TONGIT

CONOTYCAOSU AHNAHN:: g N

EX5 NM CO-

INS Minh Turn

4-

TAP DOAN CONG NGHIE:P CAO SU VIET NAM

CONG TY TNHH MTV TONG CONG TY CAO SU DONGNAI

BAO CAO KET QUA HOST BONG KINH DOANH 6 THANG DAU NAM 2017

STT CHI TIEU MA SO Thuyet mirth Thtyc hit'n 6T 2017 Thtyc WO 2016

1 Doanh thu ban hang Ara cung cap dich vv 01 452,399,174,476 945,000,338,085

- Mit cao su 26 447,494,535,613 940,225,219,571

- Kinh doanh khac 4,904,638,863 4,775,118,514

2 Cac khan giant trir 27 - -

3 Doanh thu than ve ban hang va cung cap dich vu 10 28 452,399,174,476 945,000,338,085

4 Gia Von hang ban 11 29 370,074,191,990 805,960,400,410

5 Lori nhan Op ve ban hang va cung cap dich vy 20 82,324,982,486 139,039,937,675

6 Doanh thu hot (ging tai chinh 21 30 24,466,084,283 18,827,400,982

7 Chi tai chinh phi 22 31 43,479,395,891 46,977,120,261

- Trong 46 : Chi phi lai vay 592,958,639 5,540,448,169

8 Chi ban hang phi 24 5,110,870,570 16,548,454,062

9 Chi IST Doanh nghiep phi quail 25 63,916,346,460 89,310,420,537

10 Lori nhuan than tir hot 'ging kinh doanh 30 (5,715,546,152) 5,031,343,797

11 Thu nhap khic 31 32 177,381,633,429 313,571,054,580

12 Chi khfic phi 32 33 1,695,497,191 3,660,214,035

13 Loi nhan khac 40 175,686,136,238 309,910,840,545

14 Tong icli nhan Ice tan trill* thu e (50= 30+40) 50 169,970,590,086 314,942,184,342

14-1 Chi Thue TNDN hien hanh phi 29,697,078,570 60,462,976,545

14-2 Chi Thue TNDN hodn lai phi 51

16 Lqi nhuan sau thuE thu nhap doanh nghiep 60 140,273,511,516 254,479,207,797 - -

nh, ngay 20 thang 07 dam 2017 Ong giant doe .00025946st,

Cat. 644

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pfta Minh 11.16

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TrZg Thi Mai Trim

Nguyin Van Thanh

TAP DOAN CN CAO SU VIDT NAM

CONG TY TNHH MOT THANH VIEN

TONG CONG TV CAO SU BONG NAI BAO CAO LUll CHUYEN TIEN TE 6 THANG NAM 2017

( Theo phttang phcip tnic tie-p)

CHI TIEU mA so

I Lau chuven den iii hoat déng kinh doanh

1 Tien thu tif ban hang, cung cep dich vj yà doanh thu khac 01

2 Tien chi tra the ngutti cung caip hang hod va dich vii 02

3 Tien chi tra cho rigdai lao Ong 03

4 Tien chi trd läi vay 04

5 Tienuhi flop thue1hu nhdp doanh nghiep 05

6 Tien thu khac ill' hoar Ong kinh doanh 06

7 Tien chi khac cho boat Ong kinh doanh 07

Lau chuyen tien than tit hoot dung kinh doanh 20

II Law chuyA hoat dotzgJ_Ilid _s lit 21 1 Tien chi de_mua sgm, xay dung TSCD và cat tai san dai han khac

2 Tien thu tit thanh ly, nhuttne ban TSCD va cac TS dai hdn khac 22

3 Tien chi cho vay, mua lai cac Gong cu nd cita ddn vi khdc

4 Tien thu hoi cho vay, ban lai cat c6ng cu nos oda ddn vi khac

5 Tien chi du at gOp v.6n vao ddn vi khac

.6 Ti6n thu hei du at Op vein vac) don vi khat

7 Tien thu lãi cho vay, cif;flYc va loi nhudn cluOc chia

Lttu chuyen tin thud ii tit hoot tang ddu lit

III Lau chuyen lien than tit hoat (long tai chinh

1 Tien thu tit phat hanh co' phi6u, nhdn yen Op cüa chi') sä Mu 31

Ti6n chi tra vein gap cho cat dui so Mu, mua lai ce; phieu cüa doanh nghiep dã phat hanh 32

Dan v; tinh: clang

TM NAM NAY NAM TRIXIC

401,525,650,326 831,276,192,100

(154,925,504,477) (326,432,562,625)

(164,553,547,933) (243,290,781,983)

(592,958,639) (5,609,059,169)

(22,003,165,720) (82,086,458,300)

175,362,514,316 376,906,413,422

(249,922,031,925) (584,113,358,027)

(15,109,044,052) (33,349,614,582)

(118,768,054,467) (249,233,475,183)

163 332 076 984 341,002,466,903

(45,126.256.000) (39,379,580,000)

24,270,506,300 12,015,950,903

29,454,948,817 58,658,686,623

STT

23

24

26

27

30

25

D6 Minh Tufi

STT CIll TIET..1 MA SO TM NAM NAY NAM TRISOC

3 Tien vay flan ham dai han nhan clu'Oc 33 107,330,000,000

4

5

Tien chi tra rui g6c vay 34 (40,543,214,000) (146,874,412,000)

Tien chi tra nci thue tai chinh 35

36 (30,482,601,416) (76,823,825,458) 6 da tra cho dill so hau C6 tilt, Icii nhuari

40

50

60

(71,025,815,416)

(56,679,910,651)

195,925,388,493

(116,368,237,458)

(91,059,165,417)

285,863,499,067

Lau chuyen tin thudn tie hoca dOng titi chintz

Lau chuyin tin thuiin trottg kj, (20+30+40)

Tien Wang dating tien dit'u kj) va

Anh &Ong eau May clail ti gici hfli (Jodi quy ei ngoui te

Tibt va hiking &fag rigs) cud( kj, (50+60+61)

61

70 139,245,477,842

1,102,078,409

195,906,412,059

-

ày 20 thang 07 ;lam 201.

Ding giant dOc 025946,5

41: CONG TY 4r" TNH14

MOT THANK VIE1

TONGCONOTYCAOSU BONG NAT

tHA H A

Ngirb'i lap bik Kt toan trirenig

Trtrong Thi Mai True

Nguyen Van Thnnh

TAP. DOAN CONG NGHItt CAO SU VTT NAM CONG TV TNHH MTV TONG CONG TV CAO SU HONG NA!

THUYET MINH BAO CAO TAI CHINH RIENG

( Cho kt lee toil) kik thilc ngay 30/06/2017) •

I. DINC DIEM HOAT HONG CtJA TONG CONG TY Deng ty TNHH met thanh vien Tang Cong ty Cao su Bang Nai la COng ty TNHH mOt thanh vien tine thuec Tap doan along nghiep Cao su Via Nam. COng ty dugc thanh lap theo QuySt dinh sa 1279/QD — BNN — DMDN ngay 04/5/2009 dm BO N6ng nghiep va Phat triSn N8ng them v/v Thanh lap Tang

Cong ty Cao su Bang Nai (Gong ty mg) la gong ty TNHH met thanh

Tang COng ty boat clang theo Giay chimg nhan clang ky kinh doanh va dang k9 thus Cong ty TNHH met thanh vien se 3600259465 ngay 04/04/2017.

Hoat clang chinh gin Cong ty gam: Trang trot. San xuAt hoa chat, phan bon va cao su, bao bi va cac san pham meg nen dung, san pham bEng hat PE, san

pham nguyen lieu cao su, tong Mai (be tong thucmg pham), vat xay dung: be tang san cac loai, &Ong chiu lye, gong ly tam. Thi8t ke ket eau

gong trinh dan dung va gang nghiep. Xay dung c6ng trinh dan dung, ding nghiep, thuY Igi va giao thong. Kinh doanh khach san va du lich la hanh nal

dia. Ch e bin cac loai dá xay dung. Dalt hr xay dung va kinh doanh dia Oc. Van tai hang hoa &rang be (xe Mn cher nguyen lieu) va van tai hanh khach duemg be theo hop clang. Che tao, gia ding, sira chfia thiSt hi va san pham co lchi. Thi cong he th6ng dien sinh hoat va clang nghiep. Dich vu eau hang hod. Thi Gong gag cOng trinh xir 19 nu& thai. Thi gang cac &Ong trinh cap nuelc cho clan clung ,va gong nghiep. Kinh doanh nhien lieu, du ma bei ton.

Kinh doanh cac loai phi tang to khi,dien. Du tu xay clung va kinh doanh cac gong trinh kat can ha tang khu cling nghiep. Du hr cac dv an hong cao su

va chan nuoi gia sac. TO chirc ban dau gia tai sari thanh191.

Tang Citing ty c6 trit ser chinh &at tai Xã Xuan Lap - Thi xa Long Khanh - Tinh Dang Nai

Dien thoai: 0613 724 617 Fax: 0613 724 922

Ma s6 thue: 3600259465 Nguai dai dien: Ong DiS' Minh TuAn — Tang Giam dac (sinh ngay 01/01/1965; Dan tee Kinh, Quac tich Viet Nam; Ching minh nhan dan s6 271897312 do COng an tinh D'ang Nai cap ngay 08/03/2007; Dia chi thuemg trit: Ap Trung Tam, xa Xuan Lap, Thi xa Long IChanh, Tinh Dang Nai).

'Meng ltroi hoct ding

Den then diem ngay 30/06/2017, Tang Cong ty co cac don vi trim thuec sau:

Dan vi

IChach san Hang Hanh

Trung tam Van hoa Suai Tre

1, Xi nghiep Co Ichi von tai

Dia chi

S6 17 throng Phil Deng Thien Vucrng, P8,TP Da Ls •

Xã &Cal Tre, Thi xa Long Khanh, Tinh Deng Nai

Xã Xuan Lap, Huyen Long }<Earth, Tinh Dang Nai 8

Xã Suei Tre, Thi xa Long Khanh, Tinh Deng Nai

xa Bau Ham 2, Huyen Theng Nhat, Tinh ife.ng Nai

Xã Su'ei Tre, Thi xa Long Khanh, Tinh Dang Nai ra. Xuan Thin, Huyen Thang Nhat, Tinh Deng Nai

XI Long Dirc, Huyen Long Thanh, Tinh Deng Nai

Xã Xuan Qua, Huyen Cam My, Tinh Deng Nai

Xã Binh San, Huyen Long Thanh, Tinh Deng Nai

Xã Xuan M9, Huyen Cam M5r, Tinh Deng Nai

Ka Xuan Duerng, Huyen Cam M5t, Tinh Deng Nai

Thi tan Trang Born, Huyen Trang Born, Tinh Deng Nai

Xã Pha The, Huy'en Dinh Quan, Tinh Deng Nai Xa Xuan Thanh, Thi xa Long Khanh, Tinh Deng Nai

Xã An Vin, Huyen Long Thanh, Tinh Deng Nai

Xä Bau Can, Huyen Long Thanh, Tinh Deng Nai

XI Xuan Lap, Huyen Long Khanh, Tinh Deng Nai

Xã Bau Ham II, Huyen Thaing Nhat, Tinh Deng Nai

Xä Long Dire, Huyen Long Thanh, Tinh Deng Nai

Xä Xuan Huyen Cam MSi, Tinh Deng Nai

Xä Xuan Lap, Huyen Long Khanh, Tinh Deng Nai

Benh vien Suei tre Nang truemg Dau Giay Nang twang An Lc N6ng trirtmg Binh Lee

Nang truang Long Thanh

NOng throng Ong Qua

N6ng triremg Binh Son

Wong tnremg Cam M9

Nang truerng C'Am Duarng

Nang trueng Trang Born

Nang truamg The Tnmg

N'Ong tnr6ng Hang Gen

N'Ong tnrimg An Vian

Nang throng Hip Thanh

Nha may An LOc

Nha may Dau Gia'y

Nha may Long Thanh

Nha may Cam Mji

Nha may Xuan Lap

Linh vyr kink doanh

Treng,, cham sac, kinh doanh cao su, dau tu xay dung va kinh doanh dia 6c,v.v.

Cling ty con

Dan then diem ngay 30/06/2017, Tang Cong ty c6 cac Cong ty con nhu sau:

Ten Cong ty Ngdnh hogt clang Van % sae

dieu lé

hint

Ong ty Co phan Khu Cong nghiep Long Khanh

Cong ty C6 phan.Khu Cong nghiep Dan Giay

Cong ty C6 phan Cao su Deng Nai — Kratie

Dan th, hoat Ong xay dung, boat Tang hr van

Dam tu, boat ding xay dung, hoat Ong tu van

Treng, che bin cao su, san xuat, thuang mai, dich vg

120 t9 58,33

120t$' 62

852 ty 85 S

Cong ty C6 phan Cao su Hang Gem

Cong ty Ca phan Che Nen Ge Cao su Deng Nai

Cling ty TNHH Met thanh \nen Dia 6c Cao su Deng Nai

Cong ty CO phan Cao su Bao Lam

Gang ty TNHH MTV Din Bien — Bac Lao

Ch e bien va kinh doanh mu cao su

Kinh doanh va che bin ge".

Kinh doanh Si dOng san

Trang, ch bien cao su, san xuat, thuong mai, dich yg

Treng, che hien cao su, san xuat, thucmg mai, dich vu

8t31 50

30t5' 51

70t5' 100

170 ty

26

700t5' 19

Cling ty lien ket Den thai diem ngay 30/06/2017, Ring Cong ty có the COng ty lien ket flint sau

Ten Cong ty Ngcinh hogt dong

Van % sá

dieu lé

hie u

Cong ty C6 phan Thng Nhat - KCNBX Du Pr, hoat dOng xay d‘mg, hoat dOng Pr van 82t5' 36

Cong ty a phan Lee Thinh DAu Pr, hoat dOng xay dung, hoat dOng tu Van 120t9 30

Cong ty C6 phan Cao su Son La che bien cao su, san xuat, thucmg mai, dich vv 1.162t5' 15

Cong ty C phan Cao su Dien Bien Treng, the hien cao su, san xug, thucmg mai, dich yg 700t5' 19

Cong ty Co phAn Phil Viet Tin San xuat, kinh doanh thucmg mai loots, 13

Cling ty CP Xay d‘mg Cao su Deng Nai Xay dung, hoat dOng thuang mai 16t5' 29

Cong ty C6 phan Khu ding nghiep LOc Ithang Du Pr, hog dOng xay dung, hog Ong Pr van 36 1Y 2

Cong ty Co phan V.R.G Sa Do San xuat chi thun 320 tY 49

AD

II. Kt Kit TOAN, DON VI TIEN TE StY DUNG TRONG ICE TOAN

KY ka tofu: nom

Nien di) lee toan hat dau tir ngay 01/01 \TA k6t thiic van ngay 31/12 hang nam.

Dan vi tien t sir dyng trong ka tocin

Don vi tien te sir ding tong ghi chap ke toan la &Ong Viet Nam (VND).

III. CHUAN Mkt VA CHE DO ICE TOAN AP DUNG

1. Ch a di) ü tocin áp dyng

Bao cao tai chinh rieng cim T6ng Cong ty dugc lap phi' him Arai Ch e dO ke toan doanh nghiep ap clang cho doanh nghiep dugc quy dinh tai Quyet dinh sO 15/2006/QD-BTC ngay 20/3/2006 cim BO tnrerng BO Tài chinh va sira d6i 116 sung theo Thong tir so 244/2009/TT - BTC ngay 31/12/2009 cga BO Tai chinh v/v Huerng &An sira di, be) sung the dO ke toan doanh nghiep.

2. Tuyen bav viec Wan thee Chain num Ice totin

Bao cao tài chinh rieng cim TeMg Cling ty ducrc trinh bay pha hgp vOi cac Chuan mgc ke toan Viet Nam do BO Tai chinh ban bath.

Cho mgc ,dich lAp va trinh bay Bao cao tai chinh rieng nay, T6ng C8ng ty khong ap dang Chuan num Kt toan Viet Nam só 25 - Bao cao tai chinh hop nhat va ke toan khoan dau tu vao ding ty con va Chun mgc Ke toan Via Nam so 07 - Ke toan cac khoan dAu ttr vao cOng ty lien ket.

3. Hinh (hna sa ke tocin tip dyng

COng ty ap Ming hinh thgc st Ice toan chimg tir ghi so.

IV. CAC CHINH SACH KS TOAN AP DUNG

Nguyen tac ghi nhon tran viz ctic khan ttarng throng den

Tien va cac khoan tucmg throng tin bao g6m tien mat tai quSi, tin gin ngan hang, tien dang,chuyen va cac khoan du ngin Ilan co thed han goc khong

qua ha thang, tinh thanh khoan cao, cif) kha nang chuyen dig de clang thanh cac lugng tien xac dinh va khOng có nhieu rOi ro trong qua trinh chuyen

d6i thanh tien. Cac nghiep vg kinh te phat sinh bang ngoai te dugc quy d6i ra dèrng Viet Nam theo tr giá giao dich thgc te tai thOi diem phat sinh nghiep vg. Tai

tiled dim cu6i nam cac khoan mut ti6n t ce, g6c ngoai t duot quy di theo tST gia mua vao cña ng'an hang thucmg mai nai C6ng ty ma tai khoan

cOng b6 vao ngay k6t thfic nion dO 14 toan (Theo Thong tie 179/2012/TT-BTC ngay 24 thcing 10 nam 2012 guy dinh v viec ghi nhdn, danh gici, xz

55 ccic kholin chenh tech tY gee, heli docii trong doanh nghiep);

Nguyen lac ghi nheuz ac khoitn d4u tic tai chinh ngan hyn 44

Cac khoan du Pr tai chinh ngan han bao gam Dau tux chimg lchoan ngari han (Co phieu, trai phieu, tin phieu ...) co tiled han thu hM khOng qua mat nam hoac mua vao, hoe ban ra chimg Ichoan de kiem lgi; Cac khoan da'u Pr ngan han Ichac bao gem cac khoan cho vay ma thai han thu hi khong qua mat

Trong throng hgp &Au Pr bang tin hoac hien vat (Tai san e6 dinh, nguyen lieu, hang hga...) thi gia tri khoan clan Pr dirge tinh theo gia them thuan cüa cac ben tham gia du tu dal vgi cac tai san dua di du Pr. Phan chenh lech (nu co) giiia gia tri ghi so' ke toan eUa C8ng ty vgi gia tri tài san dirge danh gia lai

dirge phan anh vao thu nhap hoac chi phi trong nam tai chinh.

Cac khoan du tu dirge theo den chi tiet cho tang khoan dau Pr, tang hgp dang vay.

Vice trich lap va hoan nhap dv pheng giam gia du tu ngan hail dirge thirc hien a thoi diem kh6a s6 ke toan d'e lap bao cao tai chinh narn.

Mirc trich lap du phong giam gia du Pr ngan han dugc xac dinh bang chenh lech gitra gia tri thuan c6 the thgc hien dirge va gia gac ghi tren s6 k toan. Cheith lech tang hoac giam giga sa dir pheng phai trich lap yogi s da trieh lap dirge dieu chinh vao chi phi hoat clang tat chinh trong kY.

Nguyen tac ghi nhein the khotin phdi thu

Can Ichoan phai thu dirge trinh bay tren bao cao tai chinh rieng theo gia tri ghi sa gam can khoan phai thu tir khkh hang, tra truerc cho nguEri ban, cac

khoan phai thu khac cling vgi dv phong dirge lap cho cac Ichoan phai thu khg dolt.

Dv pheing phai thu khO doi the hien pha'n gia tri dv lcien bi tem that do cac Ichoan phai thu Ichong dirge khach hang thanh toan phat sinh den vEri sa du cac khoan phai thu tai ngay ket thlic ky Ice man nam. Tang hoe giam sa du tai khoin dir phong dirge hach toan vao chi phi quan l doanh nghiep trong kY.

Nguyen the ghi nhiln hang tan kho Hang tan kho dm. C8ng ty la nhung tai san dirge gig de ban trong san xuat, kinh doanh binh thugng; Dang gong qua trinh san xuat, kinh doanh dEr dang; nguyen lieu, vat lieu, c8ng cv, dung eii (ggi chung la vat Pr) de sir dung trong qua trinh san xuat kinh doanh.

Hang tM kho dirge tinh theo gia gac. Tnrong hgp gia hi thuan c6 the thirc hien dirge thap hcm gia g6c thi phai tinh theo gia tri thuan co thE thirc hien dirge. Gia etc hang ton kho bao gam chi phi mua, chi phi che bien va cac chi phi lien quan ttvc tiep khac phat sinh de c6 dirge hang t8n kho a dia diem

va trang thai hien tai.-

Gia tri hang tan kho dirge xac dinh theo phucmg phap binh quan gia quy'en.

Hang tOn kho dirge hach toan theo phucmg phap ke khai thugng xuyen.

Dir phong giam gia hang tan Icho dirge lap vao thai diem cu6i nam là só chenh It'ch gicra gia g6c eiia hang ton kho Ign hem gia tri thuAn co the thvc hien

duce cila

Nguyen tac ghi nhtin tai san ngan hon khtic

TM san ngan han Idiac cita Clang ty dirge phan anh bao gm chi phi tra tithe, chi phi cher kat chuy&i, thue' GTGT clan vao dirge khan trir, cac khoan thue

nOp thira cho Nha nuec, cac khoan tam img cho can NI tong nhan vien va the Ichoan k9 CITC/C, k2 qusi ngan han.

Titi san ca clinh vti khau hao tai sib! cJ dinh 42.

Tâi san et dinh hitu hinh, tai san et dinh vo hinh dugc ghi 'than theo gia gôc. Trong qua trinh sir rinng, tai san et dinh Min hinh, tài san et dinh vo hinh

dirge ghi !than theo nguyen gia, hao mon 1uy ke vã gia tri cOn lai. Tài san c6 dinh thue tài chinh dugc ghi nhan nguyen gia theo gia tij hgp 19 hoc gia tri hien tai eta khoan thanh toan tien thue tin thieu (khOng bao gm thue GTGT) va cae chi phi tnrc tiep phat sinh ban dau lien quan den TSCD time tai chinh. Trong qua trinh sir dnng, tai san c6 dinh thue tai chinh dugc

ghi nhan theo nguyen giá, hao mon luy ke va gia tri can lai. !Chau hao TSCD eta Cong ty dirge thue hien theo phuang phap lchau hao duerng thing: Thai gian khau hao dirge xac dinh phit hop vOi Thong ta st 203/2009/TT — BTC ngay 20/10/2009 eta BO TL chinh v/v Huemg clan the dO quan 19, sir dtmg va trich khau hao tai san et.) dinh; Quyet dinh s6

2841/QD-BTC ngay 16/11/2009 eta BO Tai chinh v/v Dinh chinh phi lye st 02— Th8ng tu sso 203/2009/TT — BTC ngay 20/10/2009 eta BO Tai chinh.

Rieng khau hao tai san et dint) dti veri vuern thy cao su dirge thuc hien theo Gong van so 1937/BTC-TCDN ngay 09/02/2010 eta Cnc Tad chinh doanh nghiep - BO Tai chinh v/v Trich khau hao \men ca'y cao su va Quyet dinh set 221/QD - CSVN ngay 27/4/2010 eta Tap doan Clang nghiep Cao su Viet

Nam kiwi tithe Tjkhdu Iwo theo %

Nam thir 1 2,50

Nam this 2 2,80

Nam this 3 3,50

Nam this 4 4,40

Nam thir 5 4,80

Nam this 6 5,40

Nam this 7 5,40

Nam this 8 5,10

Nam this 9 5,10

Nam thir 10 5,00

Nam this 11 7,00

Nam this 12 6,60

Nam this 13 6,20

Nam this 14 5,90

Nam this 15 5,50

Nam this 16 5,40

Nam thir 17 - 5,00 46

Nam thir 18 5,50

Nam v/v Ban hanh t9 lé trich khan hao wan cay cao su theo chu k9 khai thac 20 nam; en the nhu sau:

Nam tint 19 5,20

Mire khau hao cho narn cuai ding (nam thir 20) dirge xac dinh bang gia tri con 'a cüa vuOn cay caa nam khai fit cued ding.

Thue tai min

Cac khoan tien thue (nen c6) theo hop deng‘thue hog dOng dirge hach toan vao bao cao ket qua hoat dOng kinh doanh rieng trong theo phuong phap

clueing thang trong thai han thue hop thing; Mg Ichac gia tri tai san thue dirge theo dOi tren chi tieu tai san thue ngoai tren bieu the chi tieu ngoai

bang can dai ke toan theo dang quy dinh hien hanh.

Nguyen tisc ghi nhiltz chi phi xily thing as &in do dang Tap hop va theo dOi cae khoan chi phi thve hien do an din tu xay dimg ca ban (bao gem chi phi mua sam mai tai san e6 dinh, xay clang mai hoac sin

chin, cai tao, ma rOng hay trang bi 10 Icy thuat eong trinh) va tinh hinh quyet toan ding trinh..

Chi phi xay dvng ea ban db dang dirge theo dOi chi tiat cho timg &Ong trinh, hang mile ding trinh va tang khoan inve chi phi cu the.

Nguyen tit; c ghi nhdn clic khoiin du tic vim cong ty con

Khoan dau tu vao dog ty con dugc ke toan theo phuang phip gia gor e tren Bao cao tai chinh rieng eña Cling ty. Co tire dirge chia tir IM nhuan sau thue

tir e8ng ty con phat sinh sau ngay dau tix dirge ghi than vao Bao cao IC& qua hoat dOng kinh doanh.

Nguyen tile ghi nhi/n dim . tte vito Cling ty lien kdt vit mic khotin du tic titi chinh khcic

Khoan dau Pr vao tong ty lien doanh dirge Ice toan theo phucmg phap gia gee. Khoan van g6p lien doanh khong dieu chinh theo thay el& eüa phan so him cira cOng ty trong tai san thuan elm ding ty lien doanh. Bao cao Ket qua hoat dOng kinh doanh elm Ging ty phan anh khoan tha nhap dirge chia ta lgi rthuan thuan luy ke caa COng ty lien doanh phat sinh sau Ichi g6p von lien doanh. Haat dOng lien doanh theo hinh dare Hoat dOng kinh doanh thing Ici'em soat va Tai san thing kiem soat dirge Cong ty áp thing nguyen Vac Ice toan chung

nhu yeti eac hoat dong kinh doanh thong thuong Ichae. Trong deo: Cong ty theo dth rieng eac lthoan thu nhap, chi phi lien quan den hoat dOng lien doanh va thve hien phan bei cho ede ben trong lien doanh theo hop ding

lien doanh; Cong ty theo dOi rieng tai san gem vein lien doanh, phan van gap vao tai san deng kiam soat va cac lchoan eong ng chung, Gong ng rieng phat sinh ta hog

dOng lien doanh.

Nguyen tete ghi nheyn di/Thong gicim gia date tic Dv phong giam gia dau tu dirge lap vao then diem cu6i Mm la s6 chenh lech giita gia gee dm eac lchoan du tu dirge hach toan tren se k'e tog! Ion hcm gia tri thi truemg elm chang tai thai diem lap dv phong. Dv pheng giam gia. cac Ichoan dau tu dirge lap rieng cho timg 'Moan dau tu cira doanh nghiep.

Nguyen lac ghi nhdn va phdn bei mac khoiin chi phi trii trut diti hgn Cae khoan chi phi tra twee dai han dirge ghi than cae khoin chi phi thve te phat sinh nhung c6 lien quan den ket qua hoat clOng san xuat kinh doanh elm nhieu nien dO ke toan (tren mOt Mm tai chinh). Vie tinh va phan bo chi phi tra truck dai han vao chi phi san xuat kinh doanh ding nien dO ke toan dirge 44

can cu vao tinh chat, mirc do tang loai chi phi ma Iva chgn phucmg phap vã tieu thirc hgp 19. Com khan chi phi nay dugc theo dOi chi tit cho tang lchoan

chi phi.

Nguyen lac ghi nhein cac khotin ph& trti viz chi phi trich trtrerc

Cac khan chi phi phai tra va chi phi trich trir6c dugc ghi nhan cho s6 tien phai rid trong tucmg lai lien quan den hang hem va dich vu dä nhan dugc

khOng phv thuOc vao viec cong ty da nhan dirge boa don ea nha cung cap hay chin.

Cac khan chi phi thvc t chin phat sinh nhung dirge trich truerc vao chi phi san xuat, kinh doanh a nay dam bao khi chi phi pat sinh thirc tA Ichong gay dOt bien cho chi phi san xuat kinh doanh tren set dam bao nguyen tac pit hem gicra doanh thu yà chi phi. Khi cac chi phi do phat sixth, nau c6 chenh lech veri sá da trich, 14 tan tin hanh ghi be) sung hoac ghi giam chi phi Prong img \Teri phan chenh lech.

Nguyen tc ghi nhen các nghiep vy bang ngoqi tç

Cac nghiep vg kinh t& pith sinh bang ngoai t dugc quy d6i ra Viet nam dOng theo ty gia ti theri diem phat sixth nghiep vv. Chenh tech ty gia thvc te phat sinh trong k9 dirge ket chuyen van doanh thu hoac chi phi tai chinh trong ke tan.

SO du cuoi k9 cña cac tai khan vOn bang tien c6 gem ngoai t dirge danh gia lai theo gia mua vao oda ngan hang thucmg mai ncri &Ong ty ma tai khan &Ong b8 vao ngay ket thim nien do Ice tan (Theo Thong Pr 179/2012/TT-BTC ngay 24 thang 10 nam 2012 quy dirt ve viec ghi nhan, danh gia, xir 19 ac

khoan chenh lech ty gia hOi dodi trong doanh nghiep).

IS. Nguyen tdc ghi nhen vã van hod cdc khodn chi phi di vay

Chi phi di vay dugc ghi than vao chi phi san xuAt, kinh doanh trong k9 khi phat sinh, trir chi phi di vay lien quan trvc ti'ep den viee,dau tu xay dung hoac san xuat tai san da dang dugc tinh vao gia tri cüa tai san do (dugc v8n hod) khi co dit cac dieu kin quy dinh trong Chuan invc Ke toan Viet Nam WO 16 "Chi phi di vay". Chi phi di vay lien quan true tiep den vice dau tir xay ding hoac san xuat tai san der dang dugc tinh vao gia tri cim tai san do (dirge vOn hoa), bao gOm

cac lchoan Iãi tin vay, phan b6 cac khoan chiet khan hoac ph u troi khi phat hanh trai phieu, cac khoan chi phi phi phat sinh lien quan tai qua trinh lam

thu tve vay

Nguyen tac va phtedng phcip ghi nhen ccic khocin phong phdi trci

Gm tri dugc ghi nhan,cila mOt khothi dir pheng phai tra IA gia tri dugc uerc tinh hop 19 nhat ve•Idman tien sé phai chi de thanh toan nghia vu no hien tai tai ngdy ket thee k9 ke toan nam hoac tai ngay ket thim k9 ke toan giaa Men do.

Chi !IN-mg khan chi phi lien quan den khan dv phong phai tra dã lap ban dau meri dirge bit dap bang khoan thr phong phai tra do.

Khoan chenh lech gala sA dv phi:mg phai tra da 14p a k9 Ice toan tnthc chin sir dung het ion han sO dv phOng phai tra lap 6 k9 bao cao dugc hoan nhap ghi giam chi phi san xuat, kinh doanh trong kt trir lchoan chenh tech lan hcrn tha khan dv pheing phai tra ye ban hanh ding trinh xay lap dugc hart nhap vao thu nhap khac trong k9.

Nguyen tac ghi nh en vein chit so' hd u

Vein dau tir ciia chit ser hint dugc ghi nhan theo sE vOn thvc grip ea chit so hut'. 45

Von khac cña chi] se: him dirge ghi theo gia tri con lai gitra gia tri hgp cha the tai san ma doanh nghiep dirge the ta ehüc, ea nhan khac tang, bieu sau

khi trir (-) cac khoan thue phai nap (neu c6) lien quan den cac tai san dirge tang, bieu nay; va lchoan bo sung th ket qua hoat clang kinh doanh.

Chenh tech gia hai doai phan‘anh teen Bang can (16i ke toan rieng là chenh Wch tST gia hen doL phat sinh hoac danh gia lai cuOi cila the khoan moc c6 goc ngoai t cha boat clang dau Ut xay thing co ban hoac chenh lech gia do danh gia 10 so du nen \fa cac khoan Prong ducmg den, cling ng ng-an

c6 gac ngoai te. Lgi nhuan sau thue chua phan ph& la sa lgi nhuan tfr cac hoat dOng eM doanh nghiep sau 'chi thr (-) cac khoan dieu chinh do áp dung hai t6 thay dai

chinh sach Ice toan va dieu chinh hi ta sai sot trong y'eu cUa cac nam trirac.

18. Phwang phap xiic dinh doanh thu Doanh thu dugc xic clinh theo gia tri hop IY cha cac lchoan da thu hoac sE thu dirge. Doanh thu ban hang dirge ghi nhan khi clang theri them man cac dieu

kien sau: Phan 'ern rai ro va lgi ich gan lien vai quyen ser him san pham hoac hang h6a dã dirge chuy'e'n giao cho ngueri mua;

Cling ty khang con nAm gra quyen quan ly hang bOa nhu ngireri sa hftu hang hoa hoc quyen kiern soit hang hi5a;

Doanh thu dugc-xac dinh Prong dai chac chan;

Clang ty dã thu dirge hoac se thu dirge Igi ich kinh t6 tir giao dich ban hang;

Xac dinh dirge chi phi lien quan d'en giao dich ban hang

Doanh thu cung cap dich vu dugc ghi than khi ket qua cua giao dich dep,dirgc xac dinh mat each ding tin cay. Truerng hap viec cung cap dich vu lien

quan den nhieu ky thi doanh thu dirge ghi nhan trong theo ket qua,phan ding vie dã hoan thanh vao ngay lap Bang Can dai ke toin d6. Ka

qua cila giao dich cung cap dich vo dirge xac dinh kin thee man cac dieu kin sau:

Doanh thu dirge xac dinh Mang dai chac chan;

CO lcha nang thu dirge lgi ich kinh ta th giao dich cung cap dich viii do;

Xac dinh dirge phan cling viec dã hoan thanh vao ngay lap Bang can dal ke than;

Xac dinh dirge chi phi phat sinh cho giao dich va chi phi a hoan thanh giao dich cung cap dich vv do

Lai ngan hang va cac khoan cho vay dirge ghi nhan trong bao ea° ke't qua hoat dung kinh doanh ten co a& Mn tich.

19. Nguyen tile vit phwang phap ghi nhffn chi phi teti chinh

Cac Ichoan chi phi dirge ghi nhan vao chi phi tai chinh gam:

Chi phi hoac cac khoan la lien quan den cac boat Tang du Pr tai chinh;

Chi phi cho vay va di vay van;

Cac khoan la do thay dai tY gia hai cloai eM cac nghiep vi phat sinh lien quan den ngoai te; Ac

Doanh nghidp chi bit trir cac tai sari thug thu nhap hoan lai Ira thue thu nhap hoan lai,phai tra lchi doanh nghiep có quyan hup phap throe bà trir gifra tai

san thud thu nhap hien hanh vai thue thu nhap hien hitt phai nap va,cac tai san thue thu nhap hoan lai va thu e thu nhap hoan lai phai tra lien quan tài

thu& thu nhap doanh nghiep duce quan 19 boa ding 1114f:A co quan thue &di vat ding mat don vi chit' thue va doanh nghiep du dinh thanh man thue thu

nhap hien hart phai tra va tai san thue thu nhap hien hanh tren co so thuan.

21. Tinh gui thank sun philm a/ Dai yeti san pham chinh la miX cao su: Gia thanh san pham firth theo phucmg phap binh quan gia quyan theo nam dirge chia thanh hai ding doan la giai

doan Ichai thac mft cao su nguyen lieu va giai doan cite bin ra mu cao su thanh pham.

b/ Vai cac san phim phu : Phucmg phap tap hcrp chi phi true tiep.

V. Thong tin LIU sung cho car khan muc trinh bay trong Bang can dOi Ice toil'

Tien CuOi nam DAu nam

Tien mat 4,168,602,659 4,574,922,176

Tien gin ngan hang 131,269,575,183 187,524,189,883

Ti'en dang chuyen 0 0

Cae Idman tucmg throng tien 3,807,300,000 3,807,300,000

COng 139,245,477,842 195,906,412,059

Phai thu cila khach hang CuOi aim Pau nam

a. Nein kin 103,038,623,491 118,288,188,015

ICACHIBOCHI 303,026,500

RI INTERNATIONAL 1,928,858 2,232,633,100

Sintex Corp 94,122,129 15,396,321,898

Weber 2,475,720,751 4,282,372,604

Romi Spot 3,716,261,100 3,716,261,100

RCMA ASIA PTE LTP 1,096,498,099

Heveland 11,546,664,886 12,131,999,000

Cannonade 1,774,120 4,030,709,800

COng ty TNHH Vii Huy Hoang 789,000,000

Cong ty Bach boa Dien may 206,200,000 206,200,000

Cong ty Co phan An Xuyen 15,979,699,450 15,979,699,450

COng ty Ca phan XI( Cao Su VRG Nhat Ban 19,208,778,793

Cac doanh nghiep Ichae 9,306,895,307

Cong ty Ca phan VRG Khai HOan 5,568,202,836 4

Cong ty C6 phan VRG Sado 39,616,750,000 29,447,250,000

DNTN may mAe Mai Lan Anh 4,428,270

Cong Ty cO phan cao su Th&ng 146 305,155,991

Tap doan Cn Cao su'VN 8,102,219,780 3,883,370,994

Cty TNHH 1TV TM&DV Cao Su Kim Bach

1Chach hang khac mua cñi 16 6,594,000,000

C6ng Ty CP Dau Td Xay Dung Cao Su 3,709,097,445

Phai thu khac

b. Dai hgn

1,384,263,165 9,306,080

103,038,623,491 118,288,188,015 CO;ng

03. Tra truirc cho nguti ban Cu6i nam Mu lam

Ngan hen 15,578,678,794 4,103,582,770

XN Nhiet lath Ha NOi 460,000,000

Cty Dim Vi'et 107,000,000

Trung tam C6ng nghe va quan 1' Mai traimg 1,178,190

COng ty KOASTAL 759,904,580 1,359,904,580

Cty CP Kay dtmg Cao su Ding Nai 1,955,500,000

Cty CP QLDA Tin Nghla 120,000,000

Cty TNHH MTV XD cao su An LOc 15,159,200

Cac khan phii tra ve. du tti XDCB 1,327,018,348

Co sd sx phan hut cc Long Khanh 2,479,300,000

Ging ty C6 phain Xay dking Cao su D8ng Nai 4,302,100,000

Hang h6a nu& ngoai 6,695,196,666

Mn tieu din ( Bich Lien) 100,000,000

Dai hen 0

ging 15,578,678,794 4,103,582,770

04. Phai tra nguoi ban Cu& nam Mu nam

a. Ngan hgn 21,834,309,679 12,636,418,119

Phai tra ve XDCB 5,628,413,548

Vien Nghien thu Cao su Viet Nam 348,597,375 289,370,550 49

Cty CP Cao su Hang Gen ( tien gia ding mu) 3,040,464,605 4,332,954,385

Cty TNHH Tin Thanh 6,567,753,500

Cty TNHH F.A 1,138,643,918

Cd sal Trung Tin 356,463,502

Cty TNHH am my Linh 271,683,046

Trung Tam Kigm Dinh & TVXD D8ng Nai 455,915,669

Cty TNHH MTV XLKT DC Manh Tin 4,555,000

Cty TNHH MTV Hddng Tun NIL 291,215,000

Mu tidu dien 2,369,266,959

Phai tra ye' mua vat tir 3,998,896,902 618,283,681

Tien thaw - hem chat - VTTH 1,767,395,955 1,767,395,955

Khach hang 'Lai cac dun vi trkrc thEic 1,223,458,248

b. Dizi hon o 0

21,834,309,679 12,636,418,119

_

05. Ngirôi mua tra ti&'n trtrot Cutoi nam Diu nam

a. Nglin him 19,631,617,423 50,569,220,332

Tra' trut tan city thanh 1j5

Cong ty CP CBG Thuan An 3,082,022,375 3,113,172,365

282,173,555 C6ng ty CP Dau tu & Xay dung Cao su

2,268,000 Cong ty CP G6 Dau Tieng Cong ty CP CBG Cao su D6ng Nai 664,521,000 3,506,227,000

Cong Ty CP CB XNK G6 Tay Ninh 1,328,626,000

Ging Ty CP C6ng Nghiep & XNK Cao Su 2,669,545,000

Cty TNHH SX & TM Hoa Sen yang 554,400,000

Khach hang khac mua g& cni cao su 6,739,500,000 32,297,924,000

Trii tree& tan mti

Cty TNHH MTV DangThai Gia 504,000 3,369,945,600

Cong ty TNHH Nguyen 49,196,800 49,196,800

3,223,500,000 Cling ty TNHH Nam Long

Cty TNHH Thai Thinh Hoang 13,633,500 13,633,500

Cty TNHH SX Cao su Lien Anh 155,373,120

Cty TNHH MTV H6ng Tubng 809,400,816 3,111,696,000

2.0

Cty TNHH Cao su Dai ThAng

Cty 32 BO Quiic Pheng Cty TNHH MTV Thkg Thing Lgi

Phdi trd khdc Phai tra khach hang mua hang hoa khac Thy

I,. Did holt COng

208,705,896

3,038,666,400

317,522,516

0

322,350,000

1,227,430,512

49,703,000

0

19,631,617,423 50,569,220,332

06. Phil thu 1,4* cho vay Cu6i nam DAu nam

Ngezn hgn 8,068,423,088 8,068,423,088

Cty CP CB & XNK Bang Thcip 8,068,423,088 8,068,423,088

Did hgn 0 0

8,068,423,088 8,068,423,088 ging

07. Cac khoin phai thu khic Cutii nam Dalt nam

Nein hyn 398,784,225,045 375,463,217,051

Tam img 5,838,255,000 1,309,300,000

Phai thu Cong ty a plain Quasa Geruco ve khoan tien mugn han ngach 204,541,133,899 200,232,276,040

COng ty CP Xay dung va Dia 6c Cao su 66,889,476,247 66,889,476,247

Phai thu Cong ty CP Cao su Bac Lam ve khoan img von hoat dOng 88,408,970,000 78,408,970,000

Phai thu cac clan vi kb& 17,802,395,039 11,502,395,039

Phai thu ve cho CBCNV vay von giam ngheo 5,195,000,000 5,195,000,000

Phai Thu ye Ili au tif Tai chinh - 2,736,579,423

Lai dtt thu 1,382,567,763 1,382,567,763

Bac) higm xä hOi 2,438,533

Phai thu khac 8,723,988,564 7,806,652,539

Dai han 0 0

°ling 398,784,225,045 375,463,217,051

08. Cie khoin phai tra khic Cu& nam Dan nam

a. Nglin hen 151,519,289,571 139,959,494,059

Thu hO, chi h0 195,844,249 58,500,000

4

KY qu9 the chan dau gid cey cao su 5,486,036,175 9,010,074,175

Den VI thanh 1Y cay cao su 85,473,722,141 85,473,722,141

Chi hi) Bao him Bao Minh 24,070,000 0

1(5, quy tr6ng xen canh [ten dart TCTM 215,480,700 182,902,000

1(9 quy dv thAu vdt tit, hang hoa 190,538,000 0

Pith nOp Tap doan CN Cao su VN -Phi (pain 19 Nganh 3,603,346,251 1,923,668,883

Phai nOp Tap doan CN Cao su VN -Lcli nhuan SXICD 46,397,837,607 30,482,601,416

Phai nop Tap doan CN Cao su VN - Cac Quy tap [rung 6,525,965,438 10,175,549,694

Phai tra the don vi true thuec 1,475,275,597 2,652,475,750

1Cinh phi Gong doll' 1,563,173,577

Phai tra ve em dau, thai san 275,734,044

Thue TNCN 92,265,792

b. Did km 0 0

COng 151,519,289,571 139,959,494,059

_

Hang Mn kho Cu61 nam Du phong Dial nam Du phong

Hang mua dang di duemg 0 0

Nguyen lieu, vat lieu 21,896,359,576 21,785,251,776

Cong cu, dung cu 7,319,855,857 4,139,631,434

Chi phi san xuet lcinh doanh der dang 46,111,864,581 28,948,070,646

Thanh phAm 116,239,558,078 97,505,944,442

Hang hod 4,175,608,677 4,179,929,643

Hang gin di ban 0 0

Cijing gia glic hang Mn kho 195,743,246,769 0 156,558,827,941 0

Thud vi cac khoin phii thu, phai ni)p Nhit lurk

a. Thu e vi cac khoin phiti thu

Cu6i nam Di Op Phil nu)p Diu nam

Thue GTGT Op thin 0 3,770,864,502 3,770,864,502

Thu& thu nhap doanh nghiep 1,434,459,133 22,003,165,720 29,697,078,570 9,128,371,983

Thue thu nhAp ca than 280,176,243 181,814,979 98,361,264

Thue tai nguyen 0 0

Thue nha dal, tien thue dat 54,118,557,598 10,951,856,199 24,991,096,362 68,157,797,761

ii

Thue bao ye mai fluting

Thue mon bai Thue Ichac

ging

b. Time Ira the khoin phai nap

1,000,000

5,000,000 0

1,000,000

6,000,000 1,000,000

0

0

55,839,192,974 22,191,980,699 33,468,943,072 81,155,395,510

Cui nam 13a nap Phil nap Diu nam

Thue gia trj gia tang 2,857,288,438 6,557,546,357 9,414,834,795

Thue tai nguyen 13,472,460 98,260,447 111,732,907

Thue nha clat, tien thue dat 0

2,870,760,898 6,655,806,804 9,526,567,702 0 Gang

Tang giam tai sin et dinh haM hinh (phy lye )

Tang giam tai sin cif, dinh vo hinh (phy lye )

13 . Chi phi xay dying d& dang Cuti nam Diu nam

Viran cay Icien thiet co ban 1,211,621,268,533 1,193,710,126,262

- Cham sac vuon cay nam 2008 0

- Vtron cay trang mài nam 2009 40,868,207,111 40,824,938,948

- Vuern c ay trang mai nam 2010 173,874,301,671 173,710,553,842

- Visor city trang mói nam 2011 245,935,462,356 245,271,318,644

- Vtrim ctiy tr ang mai nam 2012 152,047,458,848 150,669,466,436

- Virertz cay tr ang mei nam 2013 240,046,726,525 238,008,206,405

- Vieth' cliy trang men aim 2014 200,832,054,388 198,608,015,756

- Virern city trang mai ;tam 2015 104,416,131,701 101,712,208,110

- VwOn city tiling moi nom 2016 53,600,925,933 44,905,418,121

Chi phi khac cho wan cay 87,739,464,085 56,245,865,750

Chi phi mua sam may .mac thief bi

Chi phi xay lap kien trite 'chic 4,053,549,536 2,028,791,796

ging 1,303,414,282,154 1,251,984,783,808

14. Du tu. vio ding ty con Cuai nam Dan nam

Cong ty Cci phan KCN Long Khanh

Cong ty C phan KCN Dh Giay

70,000,000,000

73,998,000,000

70,000,000,000

73,998,000,000 23

Cong ty C6 phan Cao su Hang gOn 4,000,000,000 4,000,000,000

Cong ty c6 phan DOng nai - Kratier 524,006,000,000 494,006,000,000

C6ng ty C6' phan Cao su Bao lam 44,925,400,000 44,925,400,000

C6ng ty CP CB G6 Cao Su DOng Nai 15,300,000,000 15,300,000,000

Cty TNHH MTV Dia Oc Cao Su D6ng Nai 70,000,000,000 70,000,000,000

Cty TNHH MTV Dien Bien - Bac Lao 1,207,249,914 1,207,249,914

COng 803,436,649,914 773,436,649,914

Mu Ur vim ding ty lien kit, hen doanh Cuii nam Dâu nim

29,577,600,000 29,577,600,000 Cong ty CP Theing nhat - KCN Bau xeo

Gang ty CP V.R.G SA DO 157,000,000,000 157,000,000,000

Cong ty CP Cao su Sdn la 183,525,496,000 178,002,696,000

C6ng ty CP Cao su Dien Bien 140,000,000,000 136,143,220,000

Ging ty CP PT KCN Lee lchang 810,000,000 810,000,000

Cong ty CP Pha Viet Tin 12,500,000,000 12,500,000,000

COng ty c6 phan Lee Thinh 36,000,000,000 36,000,000,000

Cty CP Xay dung Cao su ;Ening nai 4,640,000,000 4,640,000,000

CQng 564,053,096,000 554,673,516,000

Mu tu Op vim vio dot vi khic CuM nam Mu nam

C6ng ty CP C6ng nghiep & XNK Cao su 14,506,981,326 14,506,981,326

Cong ty CP TMDV & DL Cao su 76,013,120,000 76,013,120,000

DV an Cao 6c Ben Chtrdng Didng, TP.HCM

Gang ty CP DTPT VRG Long thanh 9,000,000,000 9,000,000,000

Cty CP PT KCN Cao su Viet narn - Vinaruco 15,402,000,000 15,402,000,000

C6 phien ngan hang TMCP HDBank 25,000,000,000 25,000,000,000

COng 139,922,101,326 139,922,101,326

Mu fie nam Orr den ngay dao CuOi nam Mu nam

Ngin han 0 0

Tien gdi co 1c5r han tai NH NN &PTNT -CN TX Long khanh

Dai han 0

Cong

18. Trich 14p shy pilling

a. Du pining Kt MI6 dai Cu& nam Diu nam

Cong ty Bach h6a Sai G6n -206,200,000 -206,200,000

C6ng ty An Xuyen - khach hang mua ca. -15,979,699,450 -15,979,699,450

C6ng ty Romy Spol - khach hang mua mil cao su -3,716,261,100 -3,716,261,100

Cong ty TNHH Koastal - than xay dung -1,359,904,580 -1,359,904,580

Cty TNHH VII Huy Hoang -789,000,000 -789,000,000

Cong ty CP che bin & XNK Dang Thap -8,068,423,088 -8,068,423,088

COng -30,119,488,218 -30,119,488,218

b.Dif [Along dati tic tail chinh dal ham Cali ram Mu nam

COng ty Co phan Cao su Bao Lam -4,796,196,772 -4,796,196,772

Cong ty CP Tinning mai va Du lich Cao su -63,421,234,450 -63,421,234,450

Cong ty CP CM scri Cao su VRG SADO -74,171,635,768 -45,061,382,643

Cty CP PT d8 thi va KCN CSVN -252,813,112 -252,813,112

DV phOng A that dau at vao cty CP CSDNICratie -11,522,403,408

DU phOng tem that du at vao cty CP Cao su Sdn La -965,667,752

DU phOng A 'Etat dau at vao cty CP Cao su Dien Bien -673,022,967

ging -155,802,974,229 -113,531,626,977

_

19. Chi phi tra tricot Cutii nam Mu nam

Nein hen 0 16,136,633,654

Chi phi tra fru& ve vat Pr, c6ng cu, dung cu 0 1,645,516,776

Chi phi sin chin Ion TSCD chic phan 0 244,729,105

Chi phi trg c'Ap mat viC'c lam 0 11,762,814,125

Chi phi tra Mirk ngan ban khac 0 2,483,573,648

Dtii hen 1,154,063,614 11,322,050,418

Chi phi tra tru6c ve vat Pr, ding cu, dung cu 392,627,467 419,112,708

Chi phi sira chfra iOn TSCD ch6 phan ha 99,404,889 55,349,872

Chi phi trg cAp mat vi'c lam • 9,489,345,290

b. Did hgn

ging

23. Van chii s& hitu Bing hien (tang von din tir ciia chii ser ham (PL 04)

155,539,500 918,446,446

Chi Het vtin dau ttr ciia chii su• him Cal nam Diu nam

Van dau tu dm chit sa him 1,707,104,480,901 1,707,104,480,901

Quy du ttr phat then 956,306,985,216 918,104,762,030

Li nhuan sau thu e chua phan ph6i 0 1,216,203,988

Nguian von clau tu lay dtmg ca ban 310,520,864,389 310,520,864,389

Cang 2,973,932,330,506 2,936,946,311,308

24. Nguan kinh phi Cued nam Diu nam

Nguan kinh phi du nam -7,603,479,689 -5,776,516,374

Nguan kinh phi dugc cAp trong nam 3,137,222,211 17,892,084,627

Chi str nghiep (*) -3,270,020,837 -19,719,047,942

Nguan kinh phi con iai ellen nam -7,736,278,315 -7,603,479,689

25. Nguan kinh phi hinh thanh tai sin ca dimh Cal nim Diu am

SO du dAu tidal 2,516,575,675 2,852,677,171

Tang trong nam 0 0

Giam trong nam -388,992,585 -336,101,496

SO du cuOi nam 2,127,583,090 2,516,575,675 _

Thong tin ha sung cho khoin inkic trinh bay trong Bio cio ket hoat tang kinh doanh

Tang doanh thu bin hang va cung cip dich vij Nam nay Nam them

Doanh thu ban hang hod, thanh phArn 447,494,535,613 940,225,219,571

Doanh thu cung cap dich vu 4,904,638,863 4,775,118,514

Doanh thu hcrp ding xay chmg

Cang 452,399,174,476 945,000,338,085

0

Doanh thu than ve bin hang va cung cap dich vi) Mm nay Mm fruit

Doanh thu thuan sin pham , hang boa 447,494,535,613 940,225,219,571

Doanh thu thuan dich vu 4,904,638,863 4,775,118,514

Doanh thu than hop cliing xay dung 0 0

gmg 452,399,174,476 945,000,338,085

Gia vim hang ban Nam nay Nam truirc

Gia van elm thanh pham, hang hod dã ban 365,437,794,763 806,620,057,222

Gia vein cira dich vu dä cung cap 4,636,397,227 2,275,943,343

Hoan nhap dv phong nam tnrem -2,935,600,155

ging 370,074,191,990 805,960,400,410

Doanh thu hoat dtmg tii chinh Mm nay NAm fru&

Lai tin giri, tien cho vay 70,704,283 628,421,359

C6 the, loi nhuon cluoc chia 24,270,280,000 14,554,011,423

Lai ban ngoai te

Lai chenh Tech ty gia 125,100,000 3,644,968,200

Cifing 24,466,084,283 18,827,400,982

_

Chi phi hoat Ong tai chinh Nam nay Nam thrive

Lai tien vay 592,958,639 5,540,448,169

L8 do ban ngoai te

L chenh l'ech ty gia 615,090,000 312,652,069

Dv ph6ng giam gia cac lchoan &Au tu 42,271,347,252 41,143,864,852

Hoan nhap dv pheng Mu ttl tai chinh nam nay -19,844,829

C(mg 43,479,395,891 46,977,120,261

Thu nhap khic Nam nay Nam truirc

Cay cao su thanh 15', gay dó 173,522,972,878 155,631,980,026

Thanh 15' TSCD 0 1,207,761,212

B6i thuerng cao su 2,785,680,000 150,003,474,148

Nhuong ban vat tu 358,357,148 601,380,654

Tint lao ngueri dai dien phan von

Thu nhap khac

COng

Chi phi khac

714,623,403 6,126,458,540

177,381,633,429 313,571,054,580

Nam nay Nam truiv. c

Chi phi nhucmg ban vat tu 440,104,632 479,080,903

Chi phi khac 1,255,392,559 3,181,133,132

ging 1,695,497,191 3,660,214,035

Chi phi thu t thu nhip hi•C‘n hanh Nam nay Cao su by sin xuit 9,879,537,256 Doanh thu 372,478,309,945 Chi phi 362,598,772,689 - Gia van 295,741,011,488 - Chi phi QLDN 62,046,211,970 - Chi phi ban hang 4,218,590,592 - Chi phi lai vay 592,958,639 Cac Ichoan diEu chinh giam 0 Cac khoan dieu chinh tang 3,714,040,709 - Phi quan 1Y nganh 3,714,040,709 Thu nhip chin thut 13,593,577,966 Thu ; suit thi4 TNDN 15 Time Thu nIfip doanh ngh4p 2,039,036,695 Hot dOng khic 160,091,052,829 Cao su thu mua 3,238,726,129 Doanh thu 75,016,225,668 Chi phi 71,777,499,538 Kinh doanh khic -413,456,569

S Doanh thu 4,904,638,863 Chi phi 5,318,095,432

r Hoit dOng tai chinh -18,420,352,969 Doanh thu 24,466,084,283 Chi phi 42,886,437,252

L9

lio(tt Ong bit thuimg 175,686,136,238

Doanh thu r 177,381,633,429

Chi phi 1,695,497,191

Cac khoan dieu chinh giam 24,270,280,000

- C6 tot- Lgi nhuan dugc chia 24,270,280,000

- Lai che'nh tech tSr gia do &lib gia lai 0

Cac khoan dieu chinh tang 2,469,436,547

- Cac khoan chi den phat, b6i thuthig 0

- Cac khoan chi killing cé chimg tit 45,836,400

- Cac khoan chi Ichong lien quan SXKD 698,681

- Khau hao tài san 1,206,697,478

- CLTG chin num hien nam nem 1,216,203,988

Thu nhap chin thue 138,290,209,376

Thud suit thud TNDN 20

Thue Thu nhap doanh nghiep 27,658,041,875

Ting IM nhuan fruit thud ( 1+2) 169,970,590,086

Thue thu nhap doanh nghiep 29,697,078,570

Lçri nhuan sau thue 140,273,511,516

36. Nhi-mg thing tin khfic Nam nay

Lao ding tien twang Thug sa lao dOng den 30/06 (ngueri ): 5,827

Trong do: vien chtit quiin 19 (ngueri ): 7

S6 lao Ong binh quan trong nam (ngueri): 6,098

Trong do: vigil chat qucin 19 (ngtreci ): 7

T6ng quSr tien luong flute hien (clang): 179,417,615,600

Trong clo:qu9 lucmg vien chic qucin 19 (clang): 720,000,000

Tang.cac khoan thu nhap lchic ngoli quy Krung: 40,505,188,430

Trong 40: vien chitc quan 19 (clang ): 0

Phan phii loi nhuan sau thu e thu nhap doanh nghiep

Lgi nhuan chin phan phai dau nam 1,216,203,988

Lgi nhuan tang trong nam 140,273,511,516

Cac ldman trir vao lgi nhuan sau thue 0

S.

Lcxi nhuari phan phei trong nam 141,489,715,504

Cac khoan giam trong nam, trong do: 141,489,715,504

Trich lôp Quji ddu twphát tridn 42,446,914,651

Trich l4p Quji tinning ban di:du hank 260,100,000

Trich lap Qujj khen thttemg, pink 10 5Z 384,863,246

LA nhuan nóp Tetp clotin CN Cao su Viet Nam 46,397,837,607

Lqi nhuan sau thue thu nhap doanh nghiep chua phan phi 0

c. Cac chi tieu tii chinh

c.1 Hao mon TSCD ( diing ): Tang s6 hao mon TSCD dau tutu nguAn KPSN, qu, plate loi phat sinh trong nam 1,020,277,004

Nguo'n phtic Iii 631,284,419

Ngu tin KPSN 388,992,585

Tong s6 khan hao TSCD phae vu XDCB don vi tij thac hien phat sinh trong nam 0

c.2 Chenh lech tjr gia Lai do danh gia lai the lchoan mac tin te co gee ngoai té cued lcY: 0

LA do danh gia Sc khoan mac tin te co goo ngoai t cuei ky:

c.3 TtSng kim ngach (USD)

Kim ngach xuat lchau

Kim ngach nhap khan

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