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Vietnam Auditingand ValuationCompany limited
CONG TY co PHAN CAO SU DONG PHU
BAo cAo TAl CHiNH RIENG..--Cho Dam tai chinh k~t thuc ngay 31112/2017
(Da duac soat xet)
Thanh vier. Hang kil'm toan MGI Quae te
rngiworldwide ./
CONG TY CO PHAN CAO SU DONG PHU
xs Thu~n Pho, huyen D6ng Phu, tinh Binh Phuoc
Ml)C Ll)C
N<)IDUNG
BAo cAo CUA BAN TONG GIAM DOC
BAo cAo KIEM ToAN DOC L~P
BAo cAo TAl CHINH RII~NGDA DUQC KIEM TOAN
TRANG
2-3
4-5
6 - 40
Bang can d6i kS toan rieng 6-7
Bao cao kSt qua heat dong kinh doanh rieng 8
Bao cao luu chuyen ti€n t~ rieng 9
Ban thuyet minh Bao cao tai chinh rieng 10 - 40
CONG TY CO PHAN CAO SU f)ONG PHU
Xa Thuan PM, huyen Dong Phu, tinh Binh Phiroc
BAo cAo CUA BAN TONG GIAM DOC
Ban T6ng Giarn d6c Cong ty C6 phan Cao su D6ng Phu ten giao dich quoc t~ Dong Phu Rubber Joint StockCompany; ten viet t~t la DORUCO (sau day goi t~t la "Cong ty") trinh bay Bao cao cua minh va Bao cao tai chinhrieng cua Cong ty cho narn tai chinh k~t thuc ngay 31112/2017.
CONGTY
Cong ty C6 ph§n Cao su D6ng Phu duoc chuyen d6i tir Cong ty Cao su D6ng Phu - Dan vi tnrc thuoc T~p doanCong nghiep Cao su Viet Nam theo quyet dinh s6 3441/QD-BNN - DMDN ngay 1311112006 cua BQ Nong nghiepva Phat tri€n Nong thon.
Cong ty C6 ph§n Cao su Dong Phu hoat dong theo Giay chung nhan dang ky doanh nghiep Cong ty C6 ph§n I§nd§u s6 4403000069 ngay 28/12/2006, dang ky thay d6i I§n thir 8 s6 3800100376 ngay 06111/2014 do Phong Dangky kinh doanh thuoc SO-K~ hoach va D§u tu tinh Binh Phuoc dp.
Tru sO-chinh cua Cong ty tai: Ap Thuan Phu I, xli Thuan Phu, huyen Dong Phu, tinh Binh Phuoc, Viet Nam.
KIEM ToAN VIEN
Bao cao tai chinh rieng cho nam tai chinh k~t thuc ngay 31/12/2017 cua Cong ty ducc ki€m to an boi Cong tyTNHH Ki€m toan va ThAm dinh gia Vi~t Nam (AVA). Ki€m to an vien khong co bc1tky quan h~ kinh t~ hoac quyenloi kinh t~ nhir gop v6n c6 phan, cho vay hoac vay v6n nr khach hang, la c6 dong chi phoi cua khach hang hoac kyk~t hop d6ng gia cong dich VI), dai Iy tieu thu hang hoa ...
KET QuA HO~ T DONG KINH DOANH RIENG
Loi nhuan sau thue thu nhap doanh nghiep cho nam tai chinh k~t thuc ngay 31112/2017 cua Cong ty la205.318.297.954 d6ng (cho nam tai chinh k~t thuc ngay 31/12/2016 la 149.891.310.262 d6ng).
cAc SV KI:E;NSAU NGAy KHoA so KE ToAN L~P BAo cAo TAl CHiNH RIENGI1I
1\~~
Khong co su kien trong ySu nao xay ra sau ngay I~p Bao cao tai chinh rieng doi hoi diroc diSu chinh hay cong b6tren Bao cao tai chinh rieng,
HQI DONG QUAN TRJ, BAN KIEM SOAT vA BAN TONG GIAM DOC
Cac thanh vien cua HQi d6ng Quan tri trong narn va tai ngay I~p bao cao nay bao gorn:
Ong: Dang Gia Anh Chu tjch
Ong: Nguyen Thanh Hai Oy vien MiSn nhiern ngay 25/04/2017
Ong: H6 Cuong Oy vien
Ong: NguySn Van Thai Oy vi en B6 nhiern ngay 25/04/2017
Ba: Tr§n Thi Kim Thanh Oy vien
Ong: Pharn Van Hang Uy vien MiSn nhiern ngay 25/04/2017
Ong: Mai Huynh Nh~t Uy vien B6 nhiern ngay 25104/2017
Cac thanh vien Ban Kiern soat trong nam va tai ngay lap bao cao nay bao gom:
Ong:
Ong:
Ong:
Huynh Minh Tam
Bui Thanh Tam
Phan Van Ha
Tru'cyng ban
Thanh vien
Thanh vien
2
C6NGTyc6PHANCAOSUD6NGPH~Xa Thuan Phu, huyen Dong Phu, tinh Binh Phuoc
Cac thanh vien cua Ban T6ng Giarn d6e trong nam va tai ngay l~p bao cao nay bao gorn:
Ong:
Ong:
Ong:Ong:Ong:
Ong:
Nguyen Thanh Hai
H6 Cuong
Pharn Van Luyen
Nguyen Thanh Binh
Mai Huynh Nh~t
Huynh Trong Thuy
T6ng Giam d6e
T6ng Giam d6e
Pho T6ng Giam d6e
Pho T6ng Giarn d6e
Pho T6ng Giarn d6e
Pho T6ng Giam d6e
Nghi hiru tir ngay 01/01/2017
B6 nhiern ngay 0 I 10 I 120 17
Nghi huu tir ngay 01109/2017
B6 nhiern ngay 04/05/2017
CONG BO TRA.CH NHI¥M CUA BAN TONG GJAM DOC DOl VOl BAo cxo TAl CHiNH RIENG
Ban T6ng Giam d6e Cong ty chju trach nhiern v~ viec l~p Bao cao tai ehinh rieng phan anh trung thuc, hop Iy tinhhinh tai chinh rieng, k~t qua hoat dong kinh doanh rieng va tinh hinh luu chuyen ti~n t~ rieng cua Cong ty trongnam. Trong qua trinh I~p Bao cao tai ehinh rieng, Ban T6ng Giam d6e Cong ty earn k~t da tuan thu cac yeu dusau:
• Xay dung va duy tri kiem scat nQi bQ rna Ban T6ng Giam d6e va Ban quan tri Cong ty xac dinh la dn thietd~ dam bao eho viec I~p va trinh bay Bao cao tai chinh rieng khong con sai sot trong y~u do gian I~n hoacdo nham I§n;
• Lira chon cac ehinh sach k~ toan thieh hop va ap dung cac ehinh sach nay mot each nh~t quan;• Dira ra cac danh gia va dtr dean hop Iy va than trong;• Neu ro cac chuan mire k~ toan duoc ap dung co diroc tuan thu hay khong, co nhirng ap dung sai lech trong
y~u d~n rmrc dn phai cong b6 va giai thioh trong Bao cao tai chinh rieng hay khong;• Lap va trlnh bay cac Bao cao tai chinh rieng tren co sa tuan thu cac Chuan mire k~ toan, Ch~ dQ k~ toan
doanh nghiep Vi~t Nam va cac quy djnh phap Iy co lien quan d~n viec I~p va trlnh bay Bao cao tai ehinhrieng;
• L~p cac Bao cao tai ehinh rieng dua tren ea sa hoat dong kinh doanh lien tuc, tnr tnrong hop khong th~ ehorAng Cong ty se ti~p tuc hoat dong kinh doanh.
Ban Tong Giarn d6e Cong ty dam bao rang cac s6 k~ toan duoc hru gifr d~ phan anh tlnh hlnh tai ehinh rieng cuaCong ty, voi mire dQ trung thirc, hop Iy tai b~t ell' thai diem nao va dam bao rang Bao cao tai ehinh rieng tuan thucac quy dinh hien hanh cua Nha ruroc, D6ng thai co trach nhiern trong viec bao dam an toan tai san cua Cong ty vathuc hien cac bien phap thieh hop d~ ngan chan, phat hi~n cac hanh vi gian I~n va cac vi pham khac.
.-(AIiI,
Ban T6ng Giam d6e Cong ty earn k~t rang Bao cao tai ehinh rieng da phan anh trung thuc va hop Iy tinh hlnh taiehinh rieng cua Cong ty tai thai di~m ngay 31112/2017, k~t qua hoat dong kinh doanh rieng va tlnh hlnh hru chuyenti~n t~ rieng eho narn tai ehinh k~t thuc ngay 31112/2017, phu hop voi Chufrn mire k~ toan, Ch~ dQ k~ toan doanhnghiep Viet Nam va tuan thu cac quy dinh phap ly co lien quan d~n viec I~p va trlnh bay Bao cao tai ehinh rieng.
J,I,...
CAMKETKHAc
Ban T6ng Giarn d6e earn k~t rang Cong ty khong vi pharn nghia vu cong b6 thong tin theo guy dinh tai Thong nr s6155/2015m-BTC ngay 06110/2015 cua BQ Tai chinh huang d§n v~ viec cong b6 thong tin tren Thi tnrong chirngkhoan.d.~~
3
--,--- --- --
Cong ty TNHH Kiilm toan va Th~m dinh gia Vi~t Nam
Dia chi: T~ng 14 Tea nha Sudico, duong Me TrlP. My Dlnh 1, Q. Nam Tu Liern, Ha NQi, Viet NamTel: (+8424) 3868 9566/ (+84 24) 3868 9588Fax: (+84 24) 3868 6248Web: kiemtoanava.com.vn
S6: 286 IBC KTITCINV 6
BAo cAo KIEM ToAN DOCL~P
Kinh gm: Quy C6 dong, Hili dAng Quan tri, Ban Ki~m soat va Ban T6ng Giarn d6c
Cong ty C6 phAn Cao su DAng Ph"
Chung t6i d1l kiern toan Bao cao tai chinh rieng kern theo cua C6ng ty C6 ph~n Cao su Dong Phu ducc I~p ngay2010312018, nr trang 06 d8n trang 40, bao gorn: Bang din d6i k8 toan rieng tai ngay 31112/2017, Bao cao k8t quahoat d(>ng kinh doanh rieng, Bao cao luu chuyen ti~n t~ rieng cho nam k~t thuc cung ngay va Ban Thuyet minh Baocao ffii chinh rieng.
Trach nhiem cua Ban T6ng Giam d6c
Ban T6ng Giam d6c C6ng ty chiu trach nhiern v~ viec I~p va trinh bay trung thuc va hop Iy bao cao tai chinh riengcua C6ng ty theo Chu~n mire k8 toan, Ch8 dl) k~ toan doanh nghiep Vi~t Nam va cac quy dinh phap Iy co lien quand~n viec I~p va trinh bay bao cao tai chinh rieng va chiu trach nhiern v~ kiern soat nl)i bl) rna Ban T6ng Giam d6cxac djnh la c~n thi8t d€ dam bao cho viec I~p va trinh bay bao cao tai chinh rieng khong co sai sot trong y~u do gianI~n hoac nharn Ifrn.
Trach nhiem cua Ki~m toan vien -o)1
NAM
Trach nhiem cua chung t6i la dira ra y ki~n v~ bao cao tai chinh rieng dira tren k~t qua cua cuoc ki€m toano Chungt6i d1l ti~n hanh ki€m toan theo cac Chuan mire kiern toan Vi~t Nam. Cac chuan rnuc nay yeu c~u chung t6i tuanthu chuan rmrc va cac quy dinh v~ dao dire nghe nghiep, I~p k~ hoach va thirc hien cuoc kiern toan d€ dat duoc sudam bao hop Iy v~ viec lieu bao cao tai chinh rieng cua C6ng ty co con sai sot trong y~u hay kh6ng. -J(-C6ng viec kiem to an bao g6m thirc hien cac thu tuc nham thu th~p cac bang chirng kiern roan v~ cac s6 li~u va thuyetminh tren Bao cao tai chinh rieng. Cac thu tuc kiern toan duoc lira chon dira tren xet doan cua kiem roan vien, bao
-. g6m danh gia rui ro co sai sot trong y~u trong Bao cao tai chinh rieng do gian I~n hoac nh~m Ifrn. Khi thuc hiendanh gia cac rui ro nay, kiem to an vien d1l xem xet kiem soat n(>i b(>cua C6ng ty lien quan d~n viec I~p va trinh bayBao cao tai chinh rieng trung thuc, hop Iy nham thi~t k~ cac thu tuc ki€m toan phu hop voi tinh hinh thirc t~, tuynhien kh6ng nharn muc dich dira ra y kien v~ hieu qua cua kiem scat n(>i b(>cua C6ng ty. C6ng viec kiern toan clingbao g6m danh gia tinh thich hop cua cac chinh sach k~ to an duoc ap dung va tinh hop Iy cua cac uoc tinh k~ toancua Ban T6ng Giarn d6c cling nhir danh gia viec trinh bay t6ng th€ Bao cao tai chinh rieng,
Chung t6i tin tuong rang cac bang chirng kiern toan rna chung t6i d1l thu thap duoc la d~y du va thfch hQ'P lam co sacho y ki~n kiem toan cua chung t6i.
4 Thanh vi{on Hang kj~m loan MGt Qu6c Ie
mgi worldwide .r
y ki~n ciia Ki~m toan vien
NGO QUANG TIENPM Tang Giam d6cS6 Gi~y CN UKHN kiern toan: 0448 - 2018- 126-1
D~NG NGQC KHA.NHKi~m toan vienS6 Gi~y CN UKHN ki~m toan: 2505 - 2017- 126 - 1
Thay m(it va il(li difn choCONG TY TNHH KIEM TOA.N vATHAM DINH GIA. VI¥T NAM (AVA)Ha N<5i,ngay 26 thang 03 ndm 2018
5
CONG TV CO PHAN CAO SU DONG PHUxa Thu~n Phu, Huyen f)6ng Phu, Tinh Binh Phiroc
Bao cao tai chinh riengCho nam tai chinh k@tthuc ngay 31/12/2017
BANG CAN DOl KE ToAN RIENGT~i ngay 31 thang 12 narn 2017
Mlil-
soTA.l sAN Thuyet
minh
Don vi tinh: VND
SB cuBi nam SB d~u nam
100 A - TAl SAN NGAN ~N 723.066.935.134 814.327.210.088
:~i10_..}. Ti~~~~~;~~:~~~~~~~~?:~~~..'!.i.~~~~~_~~..~===: ..Y_:2i=~~~~;~~~:?~i:-'~~~::=~.~~~~.~:~~?~..~~~85=III 1. Ti~n 24.400.516.902 18.217.639.113
11"2" 2. Cac khoan tuong duong ti~n4"1-4:207:987:1oi"··53io3S.9i-I.T72
iiQ.. ::!!;~~~j~:.!~~::~:~~~~:~~~~:~~~=_Y;Q?=.:~~~;~~i;?~~:·2.~~:X~~..:~j..~:;2?~~~~-_}~..:?.}: ..~~~!U:~~~gifr d~n ngax?~?~.~~. 155.824.754.986.... 16?}I???8.638
J~Q....~!~·~~~~~?~~P~~~.~~~~g~~~~~ 28.759.073.432 32.259.071.982
131 1. P~.~i th~.~~~~~~.~_~~~ ...~.~.~.~....~.~.~.~................................................................y.:Q} 12.734.464.782 ......I~:?~~.???:g?~L:?.?_ 2. ~~~!~~:9'?~~? ..nguoi ban ng~~~~~...........y:Q~.. __... 1.788:()~():?~? .._~J?.~g92:g22 ..J~.~_:X~~i..!h u..~~!~..~~~~~~~_.._......._.._...._y:Q?..~~.:.~~?.:?..?2 .40 5 ..J?:~g?:?g~:~Q~..137 4. Du phong phai thu ng~n han kh6 doi (*) 0 0
i40..~~;-.~~..~~~~~~=~~~:=~~_~:~~-.=~..~:::....~=~=:·....:::~y:Q?__ __.._~;~3..2.;ii~~:!I::~~~..=..~i?;_~~~;..81~~i..~T141 1. Hang ton kho 79.663.833.291 57.523.816.161
-.-f------- ---- -- - -- - - -..- - --. . f-.-.- ..-- -..- - ..- -..- -- ..-- - ..-- ..---.--.-.---
149 2. Du phong giam gia hang t6n kho (*) (224.708.074) 0t----t--...:........:..---=·- ..·--·--------- -·..- ..·---f-- -..·-..- ·-..· ---· --·-- ..·-- ..·--'-+---------- ..--1
150 V. Taisan ngin han khac 20.435.477.496 8.073.773.022f---+----- ...-- . , .....---.-- ...-.-..-.-f---.--- ...-.-....-...-..-..- ..--....-.-.------ --..·-..·..·--------1
151 I.Chiphitratrtro-cnganh~n V.07 88.881.537 58.081.435--.-.1------ ..---.- -- - - - - -..- - ---.- -.-..- - -- ----- - - - -- ..- - ----f-.--- ------
153 2. Thu~ va cac khoan khac phai thu ha l1U'o-C V.08 20.346.595.959 8.015.691.587
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216 I.Phaithudaih~nkhac V.05 55.638.847.818 56.838.847.818220--iL ..Tii;~~-~6d!nh·-........· ..- ............_.._. 377.651:271:572- """397:925:51""1:365-22Ii:T~i~i~~6dj~h"-h;i~'hi~h V. 09 377.252.081 .013 . "'397~387:337~436-
.???='!.~l!r...~'!..~i.q.. 782.542.780. 732 779.!5J:?'?~:?§§
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227 3. Tai san co dinh vo hlnh V.I0 399.190.559 538.173.929•••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• _ •••••••••••••••••••••••••••• M •••••••••••••••••••••••••• _••••••••••••••••••••••••••••••••••• _•••••• _•••••••.••.••••••••••••••••••••••••••••••••••..•••••..• M.".... •• ••••••••••••••••••••••••••• _................ • ••••••• _••••• _M •• 'M
22 §.... .. _.:_'!.[~~'!....$...!f!___....__ .._..___.. . _....... .....mm__...._ . 78J.:!. ..q!.:.?.q? 7~L!._~!:~~_229 - Gid tri hao man li1y ki (*) (384.112.950) (245.129.580)
f--. ...- _..-.--_ --..--- -..-.-- - ----- - - -- - - -- - - -.----'-----.- - - ---
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242 2.Chiphixaydt,rngcabandadang V.11 126.751.123.932 118.307.207.628
=l~Q__)y~..~1~~!'!.j~i..5.~!~~..=~~!~~~_~....=~=-..~~~..-...=~..=~:=~:V:O·2-"·"·-'2~~7.~~I~~2i~~i3-"..~"_i?..~·5~i244.64-~251 1. Dau nr vao c6ng ty con 798.692.000.000 759.192.000.000.._ .._ +----..__ ._ _ _- __ -- __ - - - - _ __ _...... .. - -- - _ _.__ _ _ _._ .. _-253 2. Dau nr g6p v6n vao don vi khac 137.686.180.445 134.974.180.445
:-2?4=2.l?..~~p.~-~~·~:~:~~-.!.~~!~(:~~i:~-~:~L.~i~~(~)··::=.~:::..........::~~:~(2~.·~~?·:7.~~·i~?i:...(?~:..~?~·?_~..~~IQQ)_..?..?..?...___~:_~~_~!~_~~~~i.~.9.~~.~~~:t.9.~?~~~ I 7:? OQ:9.9g :299! ..2:Q9Q:g99:9.92 ....~~Q.......y~.!~i~~~~~~~~~.khac 1.848.855.461......}. ~~~:?~~:~~~_
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270 TONG CONG TAl SAN (270 = 100 + 200) 2.212.375.429.230 2.264.075.765.228
6
CONG TV CO PH AN CAO SU DONG PHUXiI Thu~n Phu, Huyen D6ng Phu, Tinh Binh Phuoc
Bao cao U.i chinh riengCho nam tai chfnh ket thuc ngay 3 1/12/2017
BANG CAN DOl KIt ToAN RIENG (Ti~p theo)T?i ngay 3 I thang 12 narn 2017
DO'n vi tinh: VND
MilJ.
so NGUONVONJ.
Thuyetminh S& cu&i nam S& d~u nam
300 C - NO PHAI TRA. 198.694.508.452 196.654.960.925......._.._.- ._--'-_ _.._ _ _ _ __ .._._. __ _ _... . __ _ _ _.__.__._ __.._-_ _ _---j
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. 33 1_ J.:.. p~~J!~~l]gy.:?:i..~_~I~.E.a..Lh~'?__......__._ ........_ ..........._._~__ ..._._ .._0._..111_. .2....l'ig!L<?i~ua.!~!~'?.!!..Y.'~.9.ai h_l;l.I1.. ._.._ __ . _ _..__ .9... _._. _ __ _ .._.9....
2?-.l~Vay val1...9.'Jh~~_!~J~h.i'?.h.~P.:~h~.l1 . ..___Y~L~___... __~:§~}.:OOO.0'2.~ 9.697.:9.00.00....'2..400 D - VON cnu SO HUu 2.013.680.920.778 2.067.420.804.303-- ._----_._--_ _ _--_ __ .._-_ .._ .._-_ _-_ ..- ..- -..-.--.-.- ..-..- _ •.....•.. _ ......•.•... _.__ _._ _._._--_._ .._ .._._ _ _ .._--- ..-----.---410 I. V&n chu sO'hfru V.17 2.016.877.152.257 2.067.420.804.303---- -------_ _--_._.__ .__ _ _._ _._-_ __ .-_.._ _ ..__ .__ _._ .._ .._-_._._-_ ..__ _ .._-_ __ .__ ._-_.- ----411 1. V6n gop cua chu so hiru 430.000.000.000 430.000.000.000- . . _ _ ....•-._- __ .._-_ _ _ _ __._- ------_._._--
J!.!a __ :9..~p.!!i.4.1!.P...~~J~~!!K.C..O"(l!!y.4.nl}Ji!!Q!!y.4!_._ _._ _.___._._.4..~O· QQp. OQQ. 000 __ 4.}' o.000. 000.00041L~__:r;;d.p!!~~1!.!E!.aCJL___ .._ .. _._.__________. .....m_ m .. _... __ ._. __ .Q .____ .. _. ..2......
....~.!?__.~:_T.h~l]g.9.Y.:xQI.:1.~9..Eh~I1..._ __ . m. 1~7.171J?~:QQQ._._.!~?:?7.}:?~.?:9.'Oil ___.~.I.l....~.:.g9..p.hi.~.l:I.q~5'.el._ .m._._.... . _...........(I?~:?~9.:Q.5.~J~n_._._t~1~.:.??9..:.Q.?~.:.~4~l.m~}~.~:Q~5'9.~~.~~:Eb~!!EX~I1.m....... ..............}:Q~7:~!? .99 I .~15....J: Q~?:.~~?':?~.o.589
~~L?:!:-gi'?hy.~!!.~.~':!!hl:l~~bt.!:'.l:ph~'?Eb9.i... 518.766.392..98?...??4:2. 99.176.0611?!q:!:1!§Tq!!'!.qp!!q!!p!!~i(iJy.Mt!4.!!q1!.qi~'!:':I:f!q 313.448.095. 035 .......4.}'!:1P?:§§L7p91?!-'?.:.!:l!§Tq!!'!.qp!!q!!p!!qL~'!:Cry. 205.318·???:2~1m!12·§X!· ~!Q:?§?
._~~? _~:~gy'9.I.:1._y9.I.:1.9:~y.!t.!:.~~y"9\!~g~9.:.~~I.:1..... .. ......9. .....9 __~~9. J!~Ng~~.~~!!hp.!!Ly.~._q~Y..~~~...m................. _.......(~~I?§.~.~~!.~~Z~t .. ..._...9. ..._~.~!_J.:.~g~9..I1.kil1.~p_h.j......__m ..m..m.m.....__...m...m..._....____..Q:.!?~:?1!:~72t ..m.m... ._._._.....m_.'2.
432 2. Ngu6n kinh phi da hil1hthanh TSCf) 0 0TONG CONG NGUON VON
440 (440 = 300 + 400) 2.212.375.429.230 2.264.075.765.228
TAng Giam d6cH6 Cuong
Nglf01 l~p bi~uVo Duy HuongBinh Phuoc, Vi~t NamNgay 20 thang 03 nam 2018
K~ toan trurmgPham Ngoc Huy
7
CONGTyc6PHANCAOSue6NGPHDxa Thu~n Phu, Huyen D6ng Phu, Tinh Binh Phuoc
Bao cao Uti chinh riengCho nam Uti chinh k~t thuc ngay 3 1/12/2017
BAo cAo KET QuA HO~ T DONG KINH DOANH RIENGNarn 2017
Don vi tinh: VND/..
Thuyetminh Narn nay am trtnrc
Mii/..
so Chi tieu
(1) (2) (3) (4) (5)~_.1. DQ~I!.I!.!~-'!..I:!~~..~.~.l!g~~~l!g.~~i~~_ v\l__ . __. ...~I~J 78!.7~Q~2~7~2.~J_.__~?.§~~~Q~?.~~~.!Q!
02 ~_:~~~~.<?~l'!gi~'.:!1..!r.~c.t5?~I'!h...!h':.l __. ....................._...... 0_ _._ .2._10 ....~~J?Q~I!~~~~!~!t..~l!y~I:!~~~~l!gy~~t.!.l!g£~ppy . 7~I~7~Q~2~7·2~2.. 6..?6.~?~.Q~?3~.!Q~..11 .....~~9.~~y~I!~~~g~~.~. VI.02 ?2~~~7~~~J~~~!~~7~.~~Q~~??.~~~3
20 ....?!-9.1~~!t.~l!g9PY~~~I!~~l!gy~~~l!g~~p:I.?.y 253.408.649.031 181.659.676.865
21 .......?:P'?~l'!h!b':.lhgSl:!.99.l'!g!~!.~hil'!h...........Y~:9~. ........49:J4;3§??:???4?:???:J.1 7.282
22 ....7. Chi phi tai chinh VI.04.(7.J?:49?J9.?1. J:?4.2:~~?&~?_
23 .. T..~9..r.!:gJ!..c!..::f..~LP..~!JiJ..(ygy. ................_ ..L!.?~:2.Z9.017 ...J:§.~LP§.!JQ9_.~.?..._8. CbLphi!?.~.l!..I~~r:.g__ ._ _ __ _ ..__ _._....~.!: 05 ..~:..~??:il2. 9Q.l.?:873.::g.~
~ .2 . Chi ehi.~!1_Jy. doa_1'!h~~h~e . ... ._Y}:9?_ _.....42~7.QQ1&Li4L_.._._4~:J}.§.}72.392
...1.L 10. Lc;rin~_!huAnt~_h~~~g kinh~Q..l!~!! _ _~~8.6~7.9§3.~J..L 168.698.765.872
-.?_I_r-LL.Jhu nh~p' ki'!ac . ._ .. ._..___._.YIQ7. ~.46.~:?? 1.587 9.571 .003.967
32 12. Chi phi khac . . ._ ._y!~O'?._ _2:278.}31.63 '- 4. J05.595.037
40 13. Loi nhuan khac 3.183.789.956 5.465.408.930-_ .._-- _._ _ ..__ .•.......... _ _ .........•. _-_ _._---_.- _ .._ __ _ _.- _ _._ _-- _-_ _ _ _ _ .. _._ _ _-_ .._ _._-_ _ -_._-_._--_ .._ .._-_.__ .._._-50A~~.!Q~g ..~9.:t~!!~l~Is~.~~~"-~!:!!'§:~!!t.!t.t.......m........................ _~~.!.~~7!~7~~~~'.!7._.E~:.16'.!~.E4.~f!.2_
51}~:~hiphL!.h~~~Q~hi~~h~!1h VI.09 3~:???:4.??:~?? ~~.272.864.540
52 ....~~:~h\ph!!.h~~I!.iI.?~hg~!1}Sl:i_ ... ...........Q. .. .. ........................._.9.
60 17. Loi nhuau sau thu~ thu nhap doanh n2hi~p 205.318.297.954 149.891.310.262
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NgtrOi I~p bi~uVO Duy HmrngBinh Phuoc, Vi~t NamNgay 20 thang 03 nam 2018
K~ toan trtrcYng
Pham Ngoc Huy
8
CONG TY CO PHAN CAO SU BONG PHU
XiI Thu~n Phil, Huyen f)6ng Phil, Tinh Sinh PhlIOCBao cao U.i chinh rieng
Cho nam Uti chinh k~t thuc ngay 31/12/2017
BAo cAo LUll CHUYEN TIEN Tt RIENG NAM 2017Theo phuong phap true ti~p
Don vi tinh: VND
Nam trmrcMils6Chi tieu Nam nay
(1) (2) (3) (4)
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_~nh h_~§.:t:Ig~_~~_!h.~y_s!9.l!tgi~l!6ii!g~Lq~y_!!~~g~~Lt.t ._~L_______jLL4L?l!_t }£~·~~2·6..~Ti~n va tlfO'ng dlfO'ng ti~n cu6i nam 70 438.608.504.003 551.253.550.285
TAng Giam d6cH6 Cuong
NglfOi l~p bi~uVo Duy HuongBlnh Phuoc, Vi~t NamNgay 20 thang 03 nam 2018
K~ toan trufrngPham Ngoc Huy
9
CONG TY CO PHAN CAO SU f)ONG PHUxa Thu~n Phil, Huyen f)6ng Phil, Tinh 8inh Phiroc
Bao cao tai chinh riengCho nam tai chinh k€t thuc ngay 31/12/2017
BAN THUYET MINH BAo cAo TAl CHiNH RIENGNarn 2017
I. D~c di~m hoat d(>ng cua doanh nghiep,
1. Hinh thirc sO'hfru vBn
Cong ty C6 phAn Cao su D6ng Phu diroc chuyen d6i nr Cong ty Cao su D6ng Phu - Dan vi true thuoc Tap doanCong nghiep Cao su Viet Nam theo Quyet djnh s6 34411QD-BNN - DMDN ngay 13111/2006 cua BO Nong nghiepva PhM trien Nong then.
Cong ty C6 phan Cao su D6ng Phu hoat dong theo GiAy chung nhan dang ky doanh nghiep Cong ty c6 phAn I~ndh s6 4403000069 ngay 28112/2006, dang ky thay d6i I~n thir 8 s6 3800100376 ngay 06111/2014 do Phong Dangky kinh doanh thuoc Sa K~ hoach va DAu tu Tinh Sinh Phuoc dp.
Tn,1 sa chinh cua Cong ty tai: Ap Thuan Phu I, xii Thuan Phu, huyen D6ng Phu, tinh Sinh Phiroc, Vi~t Nam.
Di~n thoai: 06513819786 Fax: 0651 3 819 620
Website: www.doruco.com.vn/
V6n di~u I~ cua Cong ty theo giAy chirng nhan dang ky doanh nghiep la 430.000.000.000 d6ng (S6n tram ba muoitY d6ng); T6ng s6 c6 ph An la 43.000.000 c6 phan, rnenh gia 10.000 d6nglO I c6 phan. Danh sach c6 dong:
Ten c8 dong SB vBn g6pJ.? ,
So co phan Ty I~vBn g6pTT
._0_1__T_~p._~~..~~ s.:.~.~¥.:~¥.:~!..~~~?~~Y~!..!:i~~.. ?_4_0_.ogQ:9J!Q:QQQ0~ _C6 do~¥.:~ ..hac _ __ _ _ _... .. !?!..:~.4.?:?.QQ:QQQ03 V6n gap nrong img voi c6 phieu guy 28.752.100.000
~4.:Q9..0. 009 .... J..~L~L~_..........}.~:}~.4...:??..9.._..........}?!?.9~o._
2.875.210 6,69%
C(>ng 430.000.000.000 43.000.000 100%
NgWJi dai dien theo phap luat: Ong Dang Gia Anh - Chu tich HOi d6ng Quan tri (sinh ngay 08/6/1958; Dan tocKinh, Quoc tich Viet Nam; Chung minh nhan dan s6 285211315 do Cong an tinh Sinh Phuoc dp ngay30112/2004; NO'i dang ky ho khAu thirong tru: T6 2, khu ph6 Phiroc Thien, phirong Tan Thien, th] xii D6ng Xoai,tinh Binh Phiroc. Chel a hi~n tai: T6 2, khu ph6 Phiroc Thien, phirong Tan Thien, thi xii D6ng Xoai, tinh SinhPhiroc).
2. Linh vue kinh doanh
Linh VIJC kinh doanh cua Cong ty la trong va kinh doanh cao su; Kinh doanh bAt dong san; San le hang hoa.
3. Nganh ngh~ kinh doanh
Trong cay cao su (Chi tiet: Tr6ng va ch~ bien rnu cao su; Thanh Iy viron cay cao su); Chari nuoi gia earn; Xay dungcong trinh duong s~t va dirong bo; Xay dung nha cac loai (DAu tu xay dung cac cong trinh cong nghiep va dandung trong va ngoai khu cong nghiep; xay dung dan dung, cong nghiep); San xuAt thuoc tnr sau va san pham hoachat khac dung trong nong nghiep; Kinh doanh bAt dong san, quyen sir dung dAt thuoc chu sa hiru, chu sir dunghoac di thue (DAu tu, kinh doanh dia 6c); Trong rung va cham sac rung (Tr6ng rung, khoanh nuoi bao v~ rung,khai thac ch~ bi~n va kinh doanh cac san pham tir rung trong); San xuAt phan bon va hQ'P chAt ni to' (Cong nghiephoa chAt phan bon); Chari nuoi trau, be; Ban buon v~t lieu, thiet bi I~p d(tt khac trong xay dung (Mua ban gel caosu); Khai thac gel (Khai thac gel cao su); Mua ban xuAt nh~p khAu mu cao su cac loai,
10
.~'
CONG TY CO PHAN CAO SU DONG PHUXiI Thu~n Phu, Huyen D6ng Phu, Tinh Blnh Phuoc
Bao cao hli chinh riengCho nam tai chinh ket thuc ngay 3 1/12/2017
4. Chu ky san xuAt, kinh doanh thong tlurong
Hoat dong san xuat, kinh doanh thong thirong cua Cong ty la 12 thang.
Chu ky san xufrt kinh doanh binh quan cua nganh, linh vue: 12 thang,
5. D~c di~m hoat d(}ng cua doanh nghi~p trong nam k~ toan co anh huoug d~n Bao cao tai chinh rieng
Trong nam tai chinh, hoat dong cua Cong ty khong c6 d~c diSm dang kS nao c6 anh huong dSn Bao cao tai chinhrieng. Hoat dong cua Cong ty di€n ra binh thirong a tfrt ell cac ky trong narn.
6. Tuyen bB v~ kha nang so sanh thOng tin tren Bao cao titi chinh rieng
Bao cao tai chinh diroc I~p boi Cong ty dam bao tinh so sanh thong tin.
7. cAu true doanh nghiep
a. DO'n vi tn,rc thu(}c:
DSn thai diSm ngay 31/12/2017, Cong ty c6 muoi mot (1 1) don vi tnrc thuoc nhir sau:
Stt DO'n vi01 Van phong Cong ty
02 Nong tnrong Cao su An Binh
03 Nong truong Cao su Tan L~p
04 Nong truong Cao su Thuan Phu
05 Nong tnrong Cao su Tan Loi
06 Nong tnrong Cao su Tan Hung
07 Nong tnrong Cao su Tan Thanh
08 Xi nghiep ChS bien rnu Thuan Phu
09 Xi nghiep V~t nr V~n tai
10 Nha may chS bien mu Tan Lap
II Benh vien Da khoa Cao su D6ng Phu
Dia chixs Thu~n Phu, huyen D6ng Phu, tinh Binh Phiroc
Xli An Binh, huyen Phu Giao, tinh Binh Duong
Xli Tan Lap, huyen Dong Phu, tinh Binh Phuoc
Xli Thuan Phu, huyen Dong Phu, tinh Binh Phiroc
Xli TiSn Hung, huyen Dong Phu, tinh Binh Phuoc
Xa Tan Hung, huyen D6ng Phu, tinh Binh Phuoc
Xli Tan Thanh, thi Xa Dong Xoai, tinh Binh Phuoc
Xli Thuan Phu, huyen Dong Phu, tinh Binh Phiroc
xa Thu~n Phu, huyen D6ng Phu, tinh Binh Phiroc
Xli Tan Lap, huyen Dong Phu, tinh Binh Phiroc
Xli Thuan Phu, huyen Dong Phu, tinh Binh Phuoc
Hoat dong kinh doanh chinh cua cac don vi tnrc thuoc la trong, khai thac va chS bien mil cao suo
b. Cong ty con
Thong tin v~ cac cong ty con cua Cong ty tai ngay 31112/2017: Xem chi tiSt tai thuyet minh s6 V.02.
II. Ky k~ toan, don vi ti~n t~ sir dung trong k~ toan
01. Ky kS toan nam cua Cong ty bitt d~u tir ngay 01/01 va kSt thuc vao ngay 31112 hang narn duong ljch.
02. Dan vi ti~n t~ sir dung trong ghi chep kS toan la d6ng Viet Nam (VND).
II
C6NGTyc6PHANCAOSue6NGPHDxa Thuan Phu, Huyen D6ng Phu, Tinh Binh Phuoc
Bao cao tai chinh riengCho narn tai chinh k~t thuc ngay 31/12/2017
III. ChuAn ID,!Cva Ch~ dQ k~ toan ap dung
01. chi av kl loan dp dung
Cong ty ap dung Ch€ d('>K€ toan doanh nghiep ban hanh theo Thong tir s6 200/20 14/TT -BTC ngay 22/12/2014 cuaB('>Tai chinh Huong dfrn Ch€ d('>k€ toan Doanh nghiep; Thong tu s6 53/20 16/TT-BTC ngay 21/03/2016 cua B('>Tai chinh v~ viec sua d6i, b6 sung m('>t s6 di~u cua Thong tir s6 200/20 14/TT-BTC va Thong tu 75/2015/TT-BTCngay 18/05/2015 cua B('>Tai chinh v~ viec sua d6i, b6 sung Di~u 128 Thong tir 200/20 14/TT -BTe.
02. Tuyen b6 vi vifC tudn thu Chufm mice kl loan va chi av kI loan
Cong ty dil ap dung cac Chuan muc k€ toan Viet Nam va cac van ban hirong dfrn ChuAn mire do Nha ruroc dii banhanh. Cac Bao cao tai chinh duoc l~p va trinh bay thee dung moi quy dinh cua tu-ng chuan mire, thong tu huongdfrn thuc hien Chuan mire va Ch€ d('>k€ toan doanh nghiep hien hanh dang ap dung,
IV. Cac chinh sach k~ toan ap dung
01. Cac loai tY gia h6i doai ap dung trong k~ toan
Cong ty co nghiep vu kinh t€ phat sinh bang ngoai t~ thirc hien ghi s6 k€ toan va I~p Bao cao tai chinh theo mQtdon vi ti~n t~ thong nhAt la D6ng Viet Narn. Vi~c quy d6i d6ng ngoai t~ ra Dong Viet Nam din cir vao:
• Ty gia giao dich thuc t€;
• Ty gia ghi s6 k€ toan.
02. Nguyen t~c xac djnh Uti su~t thuc t~ (Iai su~t hi~u I,!c) dung d~ chi~t kh~u dong ti~n
Liii suAt thuc t€ (lai suAt hieu luc) duoc xac dinh nhir sau:
• La liii suAt ngan hang thuong rnai cho vay dang ap dung ph6 bien tren thi tnrong tai thai diem giao dich;
• Truong hop khong xac dinh duoc liii suAt ngan hang thuong rnai cho vay neu tren thi liii suAt thirc t€ la liii su~tCong ty co th€ di vay duoi hinh thirc phat hanh cong cu no khong co quyen chuyen d6i thanh c6 phieu (nhirphat hanh trai phieu thirong khong co quyen chuyen d6i hoac vay bang kh€ iroc thong thuong) trong di~u kiensan xuat, kinh doanh dang di~n ra binh thuong.
03. Nguyen t~c ghi nh~n ti~n va cac khoan nrong duong ti~n
Ti~n va cac khoan tuong dirong ti~n bao g6m ti~n mat tai quy, ti~n gjri ngan hang, cac khoan dfru ttr ngan han cothai gian dao han khong qua 03 thang, co tinh thanh khoan cao, co kha nang chuyen d6i d~ dang thanh cac IUQ'l1gti~n xac djnh va khong co nhieu rui ro trong chuyen d6i thanh tien.
Cac khoan ti~n do doanh nghiep khac va ca nhan ky cUQ'C, ky quy tai Cong ty diroc quan Iy va hach toan nhir ti~ncua Cong ty,
Khi phat sinh cac giao dich bang ngoai t~, ngoai t~ duoc quy d6i ra D6ng Vi~t Nam theo nguyen t~c: Ben NQ' cactai khoan ti~n ap dung ty gia giao dich thuc t€; Ben Co cac tai khoan ti~n ap dung tY gia ghi s6 binh quan giaquyen.
Tai thai diem I~p Bao cao tai chinh thee quy dinh cua phap luat, s6 dir ngoai t~ dLTQ'cdanh gia lai theo ty gia giaodich thuc t€, la tY gia mua ngoai t~ cua ngan hang thirong mai noi Cong ty thuong xuyen co giao dich tai thai di€mI~p Bao cao tai chinh.
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CONG TY CO PHAN CAO SU DONG PHUXi! Thuan Phu, Huyen D6ng Phu, Tinh Sinh Phiroc
Bao cao Uli chinh riengCho nam tai chinh k~t thuc ngay 31/12/2017
04. Nguyen t~c ghi nh~n cac khoan dAu to' titi chinh
a. Cdc khoan dliu Ill' niim giii din ngay ddo h(ln
G6m cac khoan ti~n giri ngan hang co ky han va cac khoan cho vay narn giG' o~n ngay dao han voi rnuc dlch thu liiihang ky,
D6i voi cac khoan o~u tu narn giG' o~n ngay dao han, n~u chira duoc I~p du phong phai thu kho doi theo quy dinhcua phap lu~t, k~ to an ti~n hanh danh gia kha nang thu h6i. Truong hop co bang chung chac chan cho thAy motph~n hoac toan bQ khoan o~u ttr co th~ khong thu h6i OlfQ'C,k~ toan ti~n hanh ghi nhan s6 t6n thAt vao chi phi taichinh trong nam. Truong hop s6 t6n thAt khong th~ xac dinh OlfQ'Cmot each dang tin cay, k~ toan ti~n hanh thuyetminh tren Bao cao tai chinh v~ kha nang thu h6i cua khoan o~u ttr.
b. Dliu Ill' vao Cong ty con
Cac khoan o~u nr vao cac cong ty con rna trong 00 Cong ty narn quyen ki~m scat OlfQ'Ctrinh bay theo phuong phapgia g6c. Cac khoan phan ph6i lei nhuan rna cong ty my nhan duoc tir s6 loi nhuan lily k~ cua cac cong ty con saungay cong ty my nam quyen kiern soat duoc ghi vao k~t qua h01;1tdong kinh doanh trong narn cua cong ty my. Cackhoan ph an phoi khac OlfQ'Cxem nhu ph~n thu h6i cua cac khoan o~u ill va OlfQ'Ctnr vao gia tri o~u tir.
01,1 phong giam gia O~u nr OlfQ'CI~p vao thai oi~m cuoi narn. Mire trich I~p dtr phong duoc xac dinh dua vao baocao tai chfnh tai thai oi~m trfch I~p dir phong cua t6 chirc kinh t~.
c. Dliu Ill' gop van vao dun vi kluic
Cac khoan o~u tir gop v6n vao don vi khac OlTQ'Ctrlnh bay theo phuong phap gia g6c.
DI,1 phong giam gia o~u tir OlfQ'CI~p vao thai oi~m cudi narn la s6 chenh lech giua gia g6c duoc h1;1Chtoan tren s6 k~to an Ian hon gia tri thi tnrong cua chung tai thai oi~m I~p dir phong. Hoac mire trich I~p du phong OlfQ'Cxac dinhdira vao bao cao tai chfnh tai thai oi~m trich I~p du phong cua t6 chirc kinh t~ khi khong xac dinh OlfQ'Cgia tri thitnrong,
05. Nguyen t~c ghi nh~n cac khoan phai thu
Vi~c phan 101;1icac khoan phai thu la phai thu khach hang, phai thu khac duoc thirc hien theo nguyen t~c:
a. Phai thu cua khach hang gom cac khoan phai thu mang tinh chAt thirong rnai phat sinh tir giao djch co tinh chAtmua - ban, nhir: Phai thu v~ ban hang, cung cAp dich VI,I, thanh ly, nhuong ban tai san (TSCD, BDSDT, cac khoano~u tu tai chfnh) giua Cong ty va nguoi mua (Ia don vi oQc I~p vo i ngiroi ban, gorn ca cac khoan phai thu gifra congty my va cong ty con, lien doanh, lien ket). Khoan phai thu nay gorn ca cac khoan phai thu v~ ti~n ban hang xuAtkhAu cua ben giao uy thac thong qua ben nhan uy thac;
b. Phai thu khac gem cac khoan phai thu khong co tinh thirong mai, khong lien quan o~n giao dich mua - ban, nhir:
• Cac khoan phai thu tao ra doanh thu h01;1toQng tai chfnh, nhu: khoan phai thu v~ liii cho vay, ti~n glri, c6 urc valoi nhuan diroc chia;
• Cac khoan chi hQ ben thir ba OlfQ'Cquyen nhan lai; Cac khoan ben nhan uy thac xuAt khdu phai thu hQ cho bengiao uy thac;
• Cac khoan phai thu khong mang tinh thuong mai nhir cho muon tai san, phai thu v~ ti~n phat, b6i thuong, taisan thieu cho xU- IY ...
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C6NGTyc6PHANCAOSue6NGPHDXa Thuan Phu, Huyen D6ng Phu, Tinh Binh Phuoc
Bao cao tai chinh riengCho nam Utichinh k~t thuc ngay 3 1/12/2017
Khi I~p Bao cao Uti chinh, k€ to an din CLr ky han con lai cua cac khoan phai thu o~ phan IOl;lila dai han hoac nganhan. Cac chi tieu phai thu cua Bang can o6i k€ toan co th~ bao gorn ca cac khoan duoc phan anh a cac tai khoankhac ngoai cac tai khoan phai thu, nhir: Khoan cho yay duoc phan anh a TK 1283; Khoan ky quy, ky cuoc phananh a TK 244, khoan tarn irng a TK 141 ... Cac khoan phai thu co g6c ngoai t~ diroc danh gia lai cu6i ky khi I~pBao cao tai chinh rieng. Ty gia giao dich thuc t€ khi danh gia lai cac khoan phai thu co goc ngoai t~ tai thai oi~mI~p Bao cao tai chinh rieng la ty gia cong b6 cua ngan hang thuong mai noi Cong ty thuong xuyen co giao djch (doCong ty nr lira chon khi giao dich voi o6i tuong phai thu).
Vi~c xac dinh cac khoan dn I~p du phong phai thu kho doi duoc din CLr vao cac khoan muc duoc phan loai la phai
thu ng~n han, dai han cua Bang can o6i k€ toano Du phong no phai thu kho doi duoc trich I~p cho tung khoan phai
thu kho doi can CLr vao tu6i no qua han cua cac khoan no hoac du kien rmrc t6n thAt co th~ xay ra.
06. Nguyen t~c ghi nh~n hang tAn kho
a. Nguyen tde ghi nh{in hang tan kho
Hang t6n kho cua Cong ty la nhtmg tai san duoc mua vao o~ san xuat hoac o~ ban trong narn san xuAt, kinh doanhblnh thuong. D6i voi san phsrn do dang, n€u thai gian san xuAt, luan chuyen virot qua mot chu ky kinh doanhthong thuong thl khong trinh bay la hang t6n kho tren Bang dn o6i k€ toan rna trlnh bay la tai san dai han. Cac loaisan pham, hang hoa, v~t nr, tai san nhan giu h9, nhan ky giri, nhan uy thac xuat nhap khau, nhan gia cong ... khongthuoc quyen sa htru va kiern soat cua Cong ty thl khong ph an anh la hang t6n kho.
Hang t6n kho diroc tinh theo gia g6c. Truong hop gia tri thuan co th~ thirc hien duoc thap hon gia g6c thi hang t6nkho duoc tinh theo gia trj thuan co th~ thirc hien diroc. Gia g6c hang t6n kho bao gorn chi phi mua, chi phi ch€ bienva cac chi phi lien quan tnrc ti€p khac phat sinh o~ co duoc hang t6n kho a dia oi~m va trang thai hien tai,
b. Phuong phtip tinh gid tri hang tan kho
Gia tri hang t6n kho duoc xac dinh theo phuong phap binh quan gia quyen,
Phuong phap xac dinh gia tri san pham do' dang: chi phi san xuat kinh doanh do dang diroc t~p hop theo chi phiphat sinh thuc t€ cho tung giai doan san xuAt trong day chuyen.
e. Phuong phiip hach todn hang tan kho
Hang t6n kho duoc hach toan theo phirong phap ke khai thuong xuyen.
d. Phuong phdp l{ipdl;l'phong giam gki hang tan kho
Dir phong giarn gia hang t6n kho duoc l~p vao thai oi~m cuoi nam la s6 chenh lech giffa gia g6c cua hang t6n kho16'0 hon gia tri thuan co th~ thuc hien duoc,
07. Tai san cB djnh va khiu hao tai san cB djnh
Tai san c6 dinh hfru hlnh, tai san c6 dinh vo hlnh duoc ghi nhan theo gia g6c. Trong qua trlnh SLr dung, tai san c6dinh hfru hlnh, tai san c6 dinh vo hlnh duoc ghi nhan theo nguyen gia, hao rnon luy k€ va gia tri con lai. KhAu haoduoc trich theo phirong phap duong thang. Thai gian khau hao duoc iroc tinh nhtr sau:
• Nha cira, v~t ki€n true 08 - 50 narn
• May moc, thiet bj 05 - 20 narn
• Phuong tien v~n tai 06 - 30 nam
• Thi€t bi van phong 03 - 08 nam
• Phc1n mem quan Iy 03 - 08 narn
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CONG TV CO PHAN CAO SU DONG PHUxa Thu~n Phu, Huyen D6ng Phu, Tinh Blnh Phuoc
Bao cao Uti chinh riengCho nam tai chinh k~t thuc ngay 31/12/2017
Rieng khau hao tai san c6 dinh d6i vci viron cay cao su duoc thuc hien theo Cong van s6 1937IBTC-TCDN ngay09/02/2010 cua CI,lCTai chinh doanh nghiep - BQ Tai chinh v/v Trich khau hao viron cay cao su va Quyet dinh s6221/QU - CSVN ngay 27/4/20 I 0 cua T~p dean Cong nghiep Cao su Vi~t Nam v/v Ban hanh ty I~ trich khau haoviron cay cao su theo chu ky khai thac 20 narn; cu th€ nhir sau :
Niim khai thdc- Nam thir 1- Narn thir 2- Nam thir 3- Nam thir 4- Narn thir 5- Nam thir 6- Nam thir 7- Nam thir 8- Nam thir 9- Narn thir 10- Narn thir 11- Narn thir 12- Narn thir 13- Narn thir 14- Narn thir 15=Nam thu l S- Narn thir 17- Nam thir 18- Narn thir 19
Tj If khau hao theo %2,502,803,504,404,805,405,405,105,105,007,006,606,205,905,505,405,005,005,20
Mire trich khau hao tung narn duoc xac djnh bang each I~y nguyen gia vuon cay cao su nhan voi ty I~ kh~u hao apr-r-: dung cho nam do.
MlJ'C khau hao cho narn cu6i cung (narn tlur 20) duoc xac djnh bang gia tri con lai cua VU'Cm cay cua narn khai thaccuoi cung,
08. Nguyen t~c ghi nh~n chi phi xily dung cooban dO'dang
T~p hop va theo doi cac khoan chi phi thirc hien du an d~u ttr xay dung co ban (bao g6m chi phi mua sam moi Utisan c6 dinh, xay dung moi hoac sua chira, cai tao, rno rong hay trang bi lai ky thuat cong trlnh) va tlnh hlnh quyettoan cong trlnh.
Chi phi xay dung co ban do dang diroc theo doi chi ti8t cho tung cong trinh, hang rnuc cong trinh va tung khoanmuc chi phi cu th€.
09. Nguyen t~c ghi nh~n va phan b6 cac khoan chi phi tra trmrc.
Cac chi phi tra tnroc chi lien quan d8n chi phi san xu~t kinh doanh cua mot nam tai chinh hoac mot chu ky kinhdoanh duoc ghi nhan la chi phi tra tnroc ngan han va duoc tinh vao chi phi san xu~t kinh doanh trong nam taichinh. Cac chi phi dlI phat sinh trong nam tai chinh nhung lien quan d8n k8t qua heat dong san xu~t kinh doanh cuanhieu nien dQ k8 toan duoc hach toan vao chi phi tra truce dai han d€ phan b6 d~n vao k8t qua hoat dong kinhdoanh trong cac nien dQ k8 toan sau.
Viec tinh va ph an b6 chi phi tra truce dai han vao chi phi san xu~t kinh doanh tung ky hach toan duoc can cu vaotinh chAt, mire dQ tung loai chi phi d€ chon phU011g phap va tieu thirc phan b6 hop IY. Chi phi tra truce duoc phanb6 d~n vao chi phi san xuat kinh doanh theo phuong phap duong th~ng.
IS
CONG TY CO PHAN CAO SU eONG PHUXa Thuan Phil, Huyen D6ng Phil, Tinh Binh Phuoc
Bao cao tai chinh riengCho narn tai chinh k6t thuc ngay 3 1/12/2017
10. Nguyen t~c ghi nh~n cac khoan ng phai tra
Viec phan loai cac khoan phai tra la phai tra nguoi ban, phai tra khac duoc thuc hien theo nguyen tilc:
a. Phai tra ngiroi ban gom cac khoan phai tra mang tinh chfrt thuong rnai phat sinh tir giao dich mua hang h6a, dichvu, tai san va ngiroi ban (la don vi doc I~p voi ngiroi mua, gom ca cac khoan phai tra gifra cong ty me: va cong tycon, cong ty lien doanh, lien ket). Khoan phai tra nay g6m ca cac khoan phai tra khi nhap khftu thong qua nguoinhan uy thac (trong giao dich nh~p khftu uy thac);
b. Phai tra khac g6m cac khoan phai tra khong c6 tinh thuong rnai, khong lien quan d6n giao djch mua, ban, cungc§p hang h6a djch vu:
• Cac khoan phai tra lien quan d6n chi phi tai chinh, nhir: khoan phai tra v~ liii vay, c6 tire va IO'inhuan phai tra,chi phi hoat dong dfru ttr tai chinh phai tra;
• Cac khoan phai tra do ben thir ba chi ho; Cac khoan ti~n ben nhan uy thac nhan cua cac ben lien quan d6 thanhto an theo chi dinh trong giao dich uy thac xu§t nhap khau;
• Cac khoan phai tra khong mang tinh thuong rnai nhu phai tra do muon tai san, phai tra v~ ti~n phat, b6i thuong,tai san thira cho xir ly, phai tra v~ cac khoan BHXH, BHYT, BHTN, KPCD ...
Khi I~p Bao cao tai chinh, k6 toan din cir ky han con lai cua cac khoan phai tra d6 phan loai la dai han hoac ngilnhan. Khi c6 cac bang clnrng cho th§y mot khoan t6n thfrt c6 kha nang chac chan xay ra, k6 toan ghi nhan ngay motkhoan phai tra theo nguyen tilc than trong,
Cac khoan phai tra co g6c ngoai t~ diroc danh gia lai cuoi ky khi I~p Bao cao tai chinh. Ty gia giao dich thirc t6 khidanh gia lai cac khoan phai tra c6 g6c ngoai t~ tai thai di6m I~p Bao cao tai chinh la tY gia cong b6 cua ngan hangthuong rnai noi doanh nghiep thuong xuyen c6 giao dich (do Cong ty 1\1' lua chon khi giao dich voi d6i tirong phaitra).
11. Nguyen t~c ghi nh~n cac khoan vay
Cac khoan vay co thai gian tra no hon 12 thang k6 tir thai di6m l~p Bao cao tai chinh, k6 toan trinh bay la vay vano thue tai chinh dai han. Cac khoan d6n han tra trong vong 12 thang ti6p thee k6 tir thai di6m I~p Bao cao taichinh, k6 toan trinh bay la vay va no thue tai chinh ngiln han d6 c6 k6 hoach chi tra,
Cac chi phi di vay lien quan true ti6p d6n khoan vay (ngoai liii vay phai tra), nhir chi phi tham dinh, kiem toan, l~ph6 sa vay v6n ... duoc hach toan vao chi phi tai chinh. Truong hop cac chi phi nay phat sinh tir khoan vay rieng chomuc dich dfru tir, xay dung hoac san xufrt tai san do dang thl diroc v6n h6a.
Khi l~p Bao cao tai chinh, s6 du cac khoan vay bang ngoai t~ duoc danh gia lai theo tY gia giao dich thirc t6 tai thaidiSm I~p Bao cao tai chinh. Cac khoan chenh lech tY gia phat sinh nr viec thanh toan va danh gia lai cu6i ky khoanvay bang ngoai t~ duoc hach toan vao doanh thu hoac chi phi hoat dong tai chinh.
12. Nguyen t~c ghi nh~n va vBn hoa cac khoan chi phi di vay
Chi phi di vay diroc ghi nhan vao chi phi san xuat, kinh doanh trong narn khi phat sinh, tnr chi phi di vay lien quantrue ti6p d6n viec dfru ttr xay dung hoac san xu§t tai san do dang duoc tinh vao gia tri cua tai san do (duoc v6n hoa)khi co du cac di~u kien quy dinh trong Chuftn m\l'C K6 toan Vi~t Nam s6 16 "Chi phi di vay".
Chi phi di vay lien quan trV·c ti6p d6n vi~c dfru tll xiiy d\l'ng ho~c san xu§t tai san do dang cfrn c6 thai gian au dai(tren 12 thang) as c6 th6 dua vao Slr dVng thee mvc dich dinh truac ho~c ban thl dllO'Ctinh vao gia tri cua tai san d6(duO'c v6n hoa), bao g6m cac khoan liii ti~n vay, phan b6 cac khoan chi6t kh§u ho~c phv troi khi phat hanh traiphi6u, cac khoan chi phi phI) phat sinh lien quan tai qua trlnh lam thu tvc vay. D6i vai khoan vay rieng phl)c VI)vi~c xiiy d\l'ng TSCD, BDSDT, liii vay duO'c v6n h6a k6 ca khi thai gian xiiy d\l'ng duai 12 thang.
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CONG TV CO PHAN CAO SU DONG PHUxa Thu~n Phu, Huyen D6ng Phu, Tinh Binh Phuoc
Bao cao tai chinh riengCho narn tai chinh k~t thuc ngay 3 1/12/2017
13. Nguyen tiic ghi nh~n chi phi phai tra
Cac khoan phai tni cho hang h6a, djch vu da nhan diroc tir nguoi ban hoac da cung dp cho ngiroi mua trong nambao cao nhirng thuc tS chira chi tra do chira co h6a don hoac chtra du h6 So', tai li~u kS toan, diroc ghi nhan vao chiphi san xuat, kinh doanh cua ky bao cao.
Viec hach to an cac khoan chi phi phai tra vao chi phi san xuat, kinh doanh trong narn phai thirc hien theo nguyent~c phu hQ'P gifra doanh thu va chi phi phat sinh trong nam.
Cac khoan chi phi phai tra phai se duoc quyet to an voi s6 chi phi thuc tS phat sinh. S6 chenh lech gitra s6 trichtnroc va chi phi thirc tS se diroc hoan nhap.
14. Nguyen tiic ghi nh~n vBn chii sO'hfru
V6n dAu ill cua chu So' hlru duoc ghi nhan theo s6 v6n thuc g6p cua chu So' hfru,
Thang dir v6n c6 phAn phan anh chenh lech giira menh gia, chi phi true tiSp lien quan dSn vi~c phat hanh c6 phieuva gia phat hanh c6 phieu (k~ ca cac tnrong hop tai phat hanh c6 phieu quy) va co th~ la thang du dirong (nSu gia
phat hanh cao hon menh gia va chi phi true tiSp lien quan dSn viec phat hanh c6 phieu) hoac thang dir am (neu giaphat hanh thap hon rnenh gia va chi phi true tiSp lien quan dSn viec phat hanh c6 phieu).
C6 phieu quy la c6 phieu do Cong ty phat hanh va duoc Cong ty mua lai, c6 phieu nay khong bi huy be va se duoctai phat hanh trc lai trong khoang thai gian theo quy djnh cua phap luat v~ chung khoan. C6 phieu quy duoc ghinhan theo gia tri thirc tS mua lai va trinh bay tren Bang Can d6i kS toan la mot khoan ghi giarn V6n dAu tu cua chu
So' hfru. Gia v6n cua c6 phieu quy khi tai phat hanh hoac khi sir dung d~ tra c6 tire, thuong ... diroc tinh theo phuongphap binh quan gia quyen.
LQ'i nhuan sau thuS chira ph an phoi phan anh kSt qua kinh doanh (lai, 16) sau thue thu nhap doanh nghiep va tinhhinh phan chia loi nhuan hoac xu Iy 16 cua Cong ty. Viec ph an phoi lQ'i nhuan duoc thirc hien khi Cong ty co loi
nhuan sau thue chua phan phoi khong vuot qua mire loi nhuan sau thue chua phan phoi tren Bao cao tai chinh riengsau khi da loai tnr anh huong cua cac khoan lai do ghi nhan tir giao dich mua gia reo Truong hop tra c6 tire, loinhuan cho chu So' hlru qua rrurc s6 loi nhuan sau thue chua phan phoi duoc ghi nhan nhu truong hop giam v6n g6p.LQ'i nhuan sau thue chira phan phoi co th~ duoc chia cho cac nha dAu nr dua tren ty I~ g6p v6n sau khi duoc Dai hQid6ng c6 dongiHoi d6ng quan tri phe duyet va sau khi da trich I~p cac quy theo f)i~u I~ Cong ty va cac quy dinh cua
phap luat Viet Nam.
C6 tire phai tra cho cac c6 dong duoc ghi nhan la khoan phai tra tren Bang Can d6i kS toan cua Cong ty sau khi cothong bao chia c6 nrc cua HOi d6ng Quan tri Cong ty va thong bao ngay ch6t quyen nhan c6 tire cua Trung tamLiru ky chirng khoan Vi~t Nam.
15. Nguyen tiic va phuong phap ghi nh~n doanh thu
a. Doanh 11mban hang
Doanh thu ban hang duoc ghi nhan khi d6ng thai thoa man cac di~u kien sau:
• PhAn 16n rui ro va loi ich g~n li~n vo'i quyen So' hiru san pham hoac hang h6a da duoc chuyen giao cho nguoimua;
• Cong ty khong con nam giu' quyen quan Iy hang h6a nhu nguoi So' hiru hang h6a hoac quyen ki~m soat hanghoa;
• Doanh thu diroc xac dinh tuong d6i chac chan;• Cong ty da thu duoc hoac se thu duoc loi ich kinh tS tir giao dich ban hang;• Xac dinh dll'Q'c chi phi lien quan dSn giao dich ban hang
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CONG TY CO PH AN CAO SU DONG PHO
XiI Thu~n Phil, Huyen £>6ng Phil, Tinh Blnh PhuocBao cao tai chinh rieng
Cho narn tai chinh ket thuc ngay 3 1/12/2017
b. Doanh thu cung cap dich V!l
Doanh thu cung dp dich vu diroc ghi nhan khi k~t qua cua giao dich do duoc xac dinh mot each dang tin c~y.Tnrong hop viec cung dp djch vu lien quan d~n nhieu ky thi doanh thu duoc ghi nhan trong narn theo k~t qua ph§ncong viec da hoan thanh vao ngay I~p Bang Can d6i k~ toan cua ky do. K~t qua cua giao dich cung dp djch vuduoc xac dinh khi th6a man cac di~u kien sau:
• Doanh thu duoc xac dinh nrong d6i chac chan;
• C6 kha nang thu duoc IQ'i ich kinh t~ tir giao dich cung dp dich vu do;
• Xac dinh duoc ph§n cong viec da hoan thanh vao ngay I~p Bang can d6i k~ toan;
• Xac dinh duoc chi phi phat sinh cho giao dich va chi phi d~ hoan thanh giao dich cung dp dich vu do
Ph§n cong viec cung dp dich vu dil hoan thanh duoc xac dinh theo phuong phap danh gia cong viec hoan thanh.
c. Doanh thu hoat ilpng tai chinh
Doanh thu phat sinh tir tiSn lai, c6 tire, IQ'inhuan duoc chia va cac khoan doanh thu hoat dQng tai chinh khac dirocghi nhan khi th6a man d6ng thai hai (2) di~u kien sau:
• C6 kha nang thu duoc IQ'i ich kinh t~ nr giao dich do;
• Doanh thu duoc xac dinh nrong d6i ch~c chan.
C6 tire, IQ'inhuan duoc chia duoc ghi nhan khi Cong ty duoc quyen nhan c6 nrc hoac duoc quyen nhan IQ'inhuan illviec g6p v6n.
d. Thu nh(ip khdc
Phan anh cac khoan thu nhap khac ngoai hoat dQng san xuat, kinh doanh cua doanh nghiep, bao gom:T~\11
• Thu nhap nr nhuong ban, thanh Iy TSCD;• Thu nhap tir nghiep vu ban va thue lai tai san;• Cac khoan thue phai nQP khi ban hang h6a, cung dp dich vu nhung sau do duoc giam, duoc hoan (thus xufrt
khau diroc hoan, thu~ GTGT, TTDB, BVMT phai nQP nhirng sau do duoc giam);• Thu tiSn b6i thirong cua ben thir ba d~ bu d~p cho tai san bi t6n thfrt (vi du thu tiSn bao hiern diroc b6i thuong,
tien dSn bu di doi co sa kinh doanh va cac khoan c6 tinh chfrt nrong tir);
• Thu tiSn diroc phat do khach hang vi pham hop d6ng;
• Cac khoan thu nhap khac ngoai cac khoan neu tren.
16. Nguyen t~c k~ toan gia vBn hang ban
Phan anh tri gia v6n cua san pharn, hang h6a, djch vu ban trong nam,
Khoan dir phong giam gia hang t6n kho diroc tinh vao gia v6n hang ban tren co sa s6 luong hang t6n kho va ph§nchenh lech giua gia tri thuan c6 th~ thuc hi~n duoc nho hon gia g6c hang t6n kho.
D6i voi phan gia tri hang t6n kho hao hut, mfrt mat, k~ toan tinh ngay vao gia v6n hang ban (sau khi tnr di cackhoan b6i thuong, n~u c6).
D6i voi chi phi nguyen v~t lieu true ti~p tieu hao virot mLI'Cbinh thuong, chi phi nhan cong, chi phi san xufrt chungc6 dinh khong ph an b6 vao gia tri san pharn nhap kho, k~ toan tinh ngay vao gia v6n hang ban (sau khi tnr di cackhoan b6i thuong, n~u c6) k~ ca khi san pham, hang h6a chua duoc xac dinh la tieu thu.
18
C6NGTyc6PHANCAOSUD6NGPHOXa Thuan Phu, Huyen £)6ng Phu, Tinh Sinh Phuoc
Bao cao tai chinh riengCho narn tai ehinh k~t thuc ngay 3 1/12/2017
Cac khoan thue nhap khau, thue tieu thu d?c biet, thu8 bao v~ moi tnrong da tinh vao gia tri hang mua, neu khi xuatban hang h6a ma cac khoan thue do duoc hoan lai thi duoc ghi giam gia v6n hang ban.
Cac khoan chi phi gia v6n hang ban khong duoc coi la chi phi tinh thue TNDN theo quy djnh cua Luat thu8 nhungc6 dfry du h6a don chirng tu va da hach toan dung theo Ch8 dO k8 toan Cong ty khong ghi giarn chi phi k8 toan ma
chi diSu chinh trong quyet toan thue TNDN d~ lam tang s6 thue TNDN phai nop.
17. Nguyen t~c k~ toan chi phi tai chinh
Phan anh nhirng khoan chi phi hoat dong tai chinh bao gom cac khoan chi phi hoac cac khoan 16 lien quan d8n cac
hoat dong dfru tu tai chinh, chi phi cho yay va di yay von, chi phi g6p v6n lien doanh, lien k8t, 16 chuyen nhuong
chirng khoan ng~n han, chi phi giao dich ban chtrng khoan; D\I phong giam gia chirng khoan kinh doanh, du phongt6n th~t ofru tu vao don vi khac, khoan 16 phat sinh khi ban ngoai t~, 16 tY gia h6i doai ...
Cac khoan chi phi tai chinh khong duoc coi la chi phi tinh thu8 TNDN theo quy dinh cua Luat thu8 nhung c6 dfryau h6a 0O'n chirng nr va oa hach t011n dung theo Ch8 00 k8 toan Cong ty khong ghi giarn chi phi k8 toan rna chi diSuchinh trong quyet toan thue TNDN o~ lam tang s6 thu8 TNDN phai nOp.
18. Nguyen t~c k~ toan chi phi ban hang, chi phi quan Iy doanh nghi~p
Cac khoan chi phi ghi nhan la chi phi ban hang bao gorn: Cac chi phi thuc t8 phat sinh trong qua trinh ban sanpharn, hang hoa, cung dp djch VI,I,bao gom cac chi phi chao hang, gioi thieu san pham, quang cao san pham, hoahong ban hang, chi phi bao hanh san pham, hang hoa, chi phi bao quan, dong g6i, v~n chuyen, ...
Cac khoan chi phi ghi nhan la chi phi quan Iy doanh nghiep bao g6m: Cac chi phi vS IUO'ng nhan vien bo phan quanly doanh nghiep (tiSn hrong, tien cong, cac khoan phu dp, ... ); bao hiern xa hoi, bao hiern y t8, kinh phi cong dean,bao hiern th~t nghiep cua nhan vien quan Iy doanh nghiep; chi phi v~t lieu van phong, cong CI,Ilao dong, kh~u haoTSCD dung cho quan Iy doanh nghiep; tiSn thue o~t, thu8 rnon bai; khoan I~p du phong phai thu kh6 doi; dich VI,Imua ngoai (dien, mroc, oi~n thoai, fax, bao hi~m tai san, chay n6 ... ); chi phi bang tiSn khac (ti8p khach, hoi nghikhach hang ... )
Cac khoan chi phi ban hang, chi phi quan ly doanh nghiep khong diroc coi la chi phi tinh thue TNDN theo quy dinh
cua Luat thue nhimg c6 Ofry au h6a don chimg tu va oa hach toan dung theo Ch8 do k8 to an Cong ty khong ghigiarn chi phi k8 to an ma chi oiSu chinh trong quyet toan thue TNDN o~ lam tang s6 thue TNDN phai nOp.
19. Thu~ thu nh~p doanh nghi~p
Chi phi thu; TNDN hifn Iumh va Chi phi thu; TNDN hoiin l(li
Chi phi thue TNDN hi~n hanh duoc xac djnh tren co sa thu nhap chiu thu8 trong nam va thue su~t thue TNDtrong narn k8 to an hi~n hanh.
Chi phi thue TNDN hoan lai duoc xac dinh tren co sa s6 chenh lech tarn thai diroc kh~u tnr, s6 chenh lech tarn thaichiu thue va thu8 su~t thue TNDN.
Khong bu tnr chi phi thu8 TNDN hien hanh voi chi phi thue TNDN hoan lai.
tr« iliii miin giam thu;
Can cir cong van s6 2441/CT-TTHT cua CI,IC thue Tinh Binh Phuoc ngay 22/12/2015 vS viec tra loi iru dai thue
TNDN. Can cir khoan 4, DiSu II; DiSu 13; DiSu 14 Thong tu s6 96/2015/TT-BTC ngay 22/6/2015 cua BO Hichinh vS thue TNDN. Theo do, Cong ty diroc ap dung thue su~t thue TNDN uu dai 10% trong su6t thai gian hoat
dong cho thai gian con lai k~ tir ky tinh thue nam 2015 tro di.
19
C6NGTyc6PHANCAOSua6NGPHDXii Thuan PhU, Huyen D6ng Phu, Tinh Sinh Phiroc
Bao cao tai chinh riengCho nam tai chinh k~t thuc ngay 3 1/12/2017
Mire giarn thu€ tren khong ap dung voi cac khoan thu nhap khac. Cac khoan thu nhap khac nay chiu mire thu€ sufrt20%.
20. Cac nguyen t~e va phuong phap k~ toan khac
a. Ciing c{l tai chinh
Ghi nhdn ban iJauTai san tai chinhTai san tai chinh cua Cong ty bao gorn ti~n va cac khoan ttrong dirong tien, cac khoan phai thu khach hang va phaithu khac, cac khoan cho vay, cac khoan d~lI tu ngan han va dai han. Tai thai di~m ghi nhan ban d~u, tai san taichinh duoc xac dinh theo gia mua/chi phi phat hanh cong cac chi phi phat sinh khac lien quan true ti€p d€n viecmua, phat hanh tai san tai chinh d6.
NQ' phai tra tai chinhNQ' phai tra tai chinh cua C6ng ty bao g6m cac khoan vay, cac khoan phai tra nguoi ban va phai tra khac, chi phiphai tra. Tai thai di~m ghi nhan I~n d~u, cac khoan no phai tra tai chinh diroc xac dinh theo gia phat hanh cong cacchi phi phat sinh lien quan true ti€p d€n viec phat hanh no phai tra tai chinh d6.
Gia tri sau ghi nhdn ban iJauHien tai chira c6 cac quy dinh v~ danh gia llilicong C\! tai chinh sau ghi nhan ban d~u.
b. Cdc hen lien quan
Cac ben duoc coi la lien quan n€u ben d6 c6 kha nang kiem soat hoac c6 anh huang dang k~ d6i voi ben kia trongviec ra quyet dinh v~ cac chinh sach tai chinh va hoat dQng. Cac ben lien quan cua Cong ty bao gorn:
• Cac doanh nghiep tnrc tiep hay gian ti€p qua mot hoac nhi~u trung gian c6 quyen kiern soat Cong ty hoacchiu su kiem soat cua Cong ty, hoac cung chung sir kiern scat vci Cong ty, bao g6m eft cong ty me, cong tycon va cong ty lien k€t;
• Cac ca nhan true tiep hoac gian ti€p nAm quyen bieu quyet cua Cong ty rna c6 anh huang dang k~ d6i voiCong ty, nhtrng nhan sir quan ly chu chot cua C6ng ty, nhirng thanh vien m?t thi€t trong gia dinh cua cac canhan nay;
• Cac doanh nghiep do cac ca nhan neu tren narn tnrc tiep hoac gian ti€p phan quan trong quyen bi~u quyethoac c6 anh huang dang k~ toi C6ng ty.
Trong viec xem xet tung m6i quan h~ cua cac ben lien quan, dn chu y toi ban chfrt cua m6i quan h~ chir khong chihlnh thirc phap ly cua cac quan h~ d6.
c. Tinh gid thanh. stin pham
D6i voi san pham chinh la rnu cao su : Gia thanh san pham tinh theo phuong phap blnh quan gia quyen theo namduoc chia thanh hai cong doan la giai doan khai thac rnu cao su nguyen li~u va giai doan che bien ra mu cao suthanh pham.
Voi cac san pham phu: Phuong phap t?P hop chi phi true tiep.
20
C6NGTyc6PHANCAOSue6NGPHDxa Thu?n Phil, Huyen D6ng Phil, Tinh Sinh Phuoc
Bao cao tai chinh riengCho nam tai chinh k~t thuc ngay 3 1/12/2017
V. THONG TIN BO SUNG CHO cAc KHoAN MVC TRINH BAy TRONG BANG CAN DOl KE ToANRIENG
01. Ti~n va cac khoan nrong duong ti~n
Ti~n mat
Ti~n giri ngan hangTi~n dang chuyen
Cac khoan tuong dirong ti~n (*)
CQng
Cu6i nam
17.031.000
24.383.485.902
o414.207.987.101
438.608.504.003
Don vi tinh: VND
Dhnam
3.903.000
18.213.736.113
o533.035.911.172
551.253.550.285
(*) La cac khoan ti~n giri c6 thoi gian dao han g6c duoi 03 thang va huang lai su~t tir 4,3%/nam d~n 6,5%/nam.
02. D~u tu tai chinh
a. Dh to' n~m gift d~n Cu6i narn S6 d~u nam
ngay dao han Gia g6c Gia tr] ghi s8 Gia g6c Gia tr] ghi s8
+ Ng~n han 155.824.754.986 155.824.754.986 165.216.998.638 165.216.998.638
- Ti~n giri c6 ky han 155.824.754.986 155.824.754.986 165.216.998.638 165.216.998.638
- Trai phieu 0 0 0 0
- Cac khoan d~u tu khac 0 0 0 0
+ Dai han 17.500.000.000 17.500.000.000 10.000.000.000 10.000.000.000
- Ti~n giri c6 ky han 7.500.000.000 7.500.000.000 10.000.000.000 10.000.000.000
- Trai phieu 10.000.000.000 10.000.000.000 0 0
- Cac khoan d~u nr khac 0 0 0 0
b. Cdc khotin altu tu tai chinh da! h(ln
Thong tin chi ti~t v~ cac cong ty con cua Cflng ty tai ngay 31112/2017 nhu sau:
Ten cong ty con
Cong ty CP Khu CN B~c D6ng Phu
Vuong quccCampuchia
NO'i thanh I~pva hoat dQng
Ty I~ Ty I~quyen
lqi ich bi~u quyetHo~t dQng
kinh doanh chinh
Cong ty CP Cao su D6ng Phu D~k Nong Tinh D~k NongTrong, khai thac vache bien san phAmtu cao su-------.---.-.-.- -.--- --- ..-.--.------- ..- --.-----.- - ----t-----.- ----.-Kinh doanh ha t~ngKhu cong nghiep
...._ .. --_._ ...•_._._ _ .._.__ _ _ -
88,41% 88,41%
Tinh Blnh Phiroc 51,00%
Cong ty CP Cao su Ky thu~t D6ng Phu
51,00%
Tinh Blnh Phuoc 76,83% 76,83%
Cong ty CP Cao su D6ng Phu Kratie
Cong ty CP G6 Dong Phu Tinh Blnh Phuoc 52,00%
21
57,20% 57,20%
San xu~t nern cao su
Tr6ng, khai thac vach~ bien san phamtir cao su
Ch~ bi~n g652,00%
1 1 1 1 I 1 1 1 'J I 1 I I I 1 I 1 1 I I J I 1CONG TY co pHAN CAO SU DONG PHU Bao cao tai chinh rieng
Xa Thu~n Phu, Huy~n 96ng Phu, Tinh 8inh Phu<Yc Cho niim titi chinh k~t thuc ngay 31112/2017
b. Cdc khodn dilU tICtoi chinb dai h{ln (Tiip theo)
sa cuai nam sa d~u namD~u nr tai chinh dai hanGia gac Gia gacD,! phong Gia tr] h9'P Iy D,! phOng Gia tri h9'P Iy
+ D~u nr vao cone; ty con 798.692.000.000 (7.959.237.071) 790.732.762.929 759.192.000.000 (11.004.272.217) 748.187.727.783
_~~~K~_~§.J~_~~n~ao su 96ngJ~~_~~~l'TjJ:!g_ 106.089.000.000 106.089.000.000 106.089.000.000 ___ 039. 99? .26~1 105.449.006.737---_._-----_._- -_._--_ ...__ ._._-_. __ ..._---_._ .._--, ...__._------_.__ ...._._-_. .__ .._-_._._. __._-----_.- .._.__ ..._ ........ _ .._._-_.-
_~~!lg~_c;:.9jJb.~~E~~~~~l?~!!gJ'.~~__________ 51.000.000.000 51.000.000.000 51.000.000.000 51.000.000.000.__ ._._._ ..._---_ ........ __ .__ ._.__ ...... • __ • __ •••• __ •••• __ ._ ••••• _ •••• _ •••• __ •••• H ••••••••••• _._ ••• H •••••••••••• __ ._._._ ••• __ •••• _ •• __ ••• _ ••••• _ ...... __ ..._._-----------_.- -_._ ...._._ ....__ ....._._._._ ...... _ ..... •••••••• __ H. __ ••••••• _ ••••• ___ •• ___ • __ •• __ •• __
.~2E~g~_c;:.2~~~~_c;:.~g_~~__~5.i!~~~!~~~g~~_~_.__ 133.995.000.000 _Q:~?~.:~n:9.?D.. 126.035.762.929 133.995.000.000 ._J!9..::?~~:~?~:~?_~t123.630.721.046........... __ ...._ .................. __ .............. _._-_ .................. ••••••••••••••••••••• _._. ___ ._ ••••••••• _ •••••••••••••••••••••• N •• _ ••••• ..._-_ ......... _ ....._ ............... _-_. __ ._._-_ ...... __ .... _. __ .._--_ ...._.__ ..__ ._-_ ....... _ ...__ .._ ..•_-_._ .
._~2!!g~_~9_E~~~_~aos_~!:?A_':!gJ~h~~~<!~~_____. 481.608.000.000 481.608.000.000 442.108.000.000 442.108.000.000.__ ._..__ ._...__ ._..__ .__ .._,-_._,-,_ ..._- _ ....._._--_ ....._ ..._._._ ..__ .._._._ .._ ...._.__ .....- .... __ ......_._-_._ ......_ ...... _._._--- _ .._-_. __ .._----------_ ....._-_ .._.__ .._ .....__ .._._ .._ ...._ ....._.- .__ ._-_ ..._-_ ....._._ .._-_ .._._-_ ..._---
Cong ty C6 ph~n G6 96ng Phu 26.000.000.000 26.000.000.000 26.000.000.000 26.000.000.000
+ D~u nr vao don vi khac 137.686.180.445 (18.500.548.061) 119.185.632.384 134.974.180.445 (17.618.663.583) 117.355.516.862Cong ty C6 phan Thirong mai Dich vu va Du
_!i~h_~~S'_~~___m ____________ • ___ m _______ •• _ •• ______21.114.760.000 __(l~1QQ:53._~:Q~D__ 2.614.211.939 21.114.760.000 J!.1~L~~?3 .5~~ 3.496.096.417------------- -------_ ...._.__ ._..._-_ ...._ ...... _. ...__ .__ ._.._._ .._.__ .._._--_._ ...__ ._- -_ .._-_.__ .__ ._.__ ..._ ..._._._ ..__ .__ .._.
~§~g~~~tp_~~!!Iht!~~S' Ca~~~~b_~_!\i_~_':!L_ 1.500.000.000 1.500.000.000 1.500.000.000 1.500.000.000_ ..... _._.__ ._ ..._--_.__ ._...._ ........ -..-_.-._ ..._--- ..._ .._ .._-_ ............ _ ........ _._._ ..... __ .__ ._...-_ ........ .._ ....... __ ._ ........... _ ...._ .._._ ....._ ....__ ._.._ ......- .__ ...... _ ...__ ..._ ....__ ..._._-_._ ....... _--_ .. ...... _ ...__ ._._._ ...__ ._.._._._ ...__ ._--_. __ .. .......•. _ ...._.__ ........ _._._ ....._ .._._--- ..._._ ...-....-
_c;:.Q':!g~_c;:.2P_~~B__~~~~~~~}:h_~y................_...............___ 65.362.000.000 65.362.000.000 62.650.000.000 0 62.650.000.000._ ...__ ..._ .._ ..._-_ ..•.•..•. __ .•........••. _ ...... _- ......... ...._._ .._. __ ....•._ .....•.... _._--- ............ _ ......... _ .._.- • ••• H.H ••• _ •••••••••••• __ ••••••••••• _._ •• __ ._ ••• H•••• _ •••• _ ••••• .._ .._ .._ ...... _._ ..._._ ...._ ..._ ....._._ ....... _ .._ ...__ ........ _ ...•.•.. ._ ..._ ...._._ .............. _ ....._ ............. __ ...._ .... _ ..._ .._._ .....- ...... _._ ...... __ ..._ ........... _ ...- .............. _ .............. _ .....
._CO!lg_!Y.__c;:.~tpb.~nC~2~~Q~~!}~I!K!:-A2_~~i__._ 24.000.000.000 24.000.000.000 24.000.000.000 24.000.000.000._..._ ......_...__ ...._._ .......... __...00.._.......00_·...._____ . ·····_·····_H··_·_·.· ...····..____ ·__ ..·...··_... • •••••••••••• _ •••••• ___ •__ •••••• _ •• _ •• _H._ ••• _ ••• _._ •••• _00._....... ..- ............. __ .._-_ ..._.__ .__ .__ ._._ ...•.__ ._... ...__ ..._._ ..._-_._ ..__ ._.._._ ...... _ .._ ...... _-_.__ ... ..._ ..__ ._--_. __ ....__ ._....__ ._._ ..._-_ ...-
Ir~m_!!_Q~gJ.3~l°J!g_.___________________.__________ 450.000.000 450.000.000 450.000.000 450.000.000_._._._-_._ ....... _----_ ...__ ...._-- ---_ .._-----_._ ..._ ....._._ .. ..•... __ ..-._._._-_. __ ._---_ ..__ ._.- -_ ......._0000.._._.·· ..·_·_ .._-_ .._._-_.- . .._ ....__ .__ .._ ...._-_ .._ .._ ....._._-_ . ...._ ..._----_._ ....._--_ .._._----
~~l!g~ ...~§J2~~13O'I8 inhJ>_~~2:~._________ 10.000.000.000 10.000.000.000 10.000.000.000 10.000.000.000--_00 __ .._._._._--_._·_-_··_-.· __ ·- ----_.__ .__ .__ .._ ..._ ....._-_. __ ._._ .._ .. _.__ ._._ .._._.__ .__ ._-_ ...- _._._00._--_. __ .-·._-------_·_--_.· ..- _..00.._.00.._._00_ ..__ ._ ....__ ..._._._----- ..._ ..__ .__ .._ ....__ ...._ ....._.__ ._--
C6_nJt~~§J?_~~~!?~lich_~<!~_~l:IH~!!!_~~~g_____ 11.942.820.445 11.942.820.445 11.942.820.445 11.942.820.445_ .._ .._ ..._._ ....... _ ...._----_. __ ._--_. --_.__ ..__ ._ .......- ....-._._ ...._._-_. __ .__ ._... _···_···_··.·_----_00 .._._ ..__ .._-_._._- ..._.__ .__ .._----_ ...... - ........... -......-.---- ......... ........_ ......00..._._......__ ..._ ....._ ..._._-_._ ..- ..._-_._._-_._--_._ ...... _ ....._ ....__ ..._---
Cong ty C6 phan KCN H6 Nai 3.316.600.000 3.316.600.000 3.316.600.000 3.316.600.000
22
.--
-
CONG TY CO pHAN CAO SU DONG PHUxs Thu~n Phu, Huyen D6ng Phu, Tinh Binh Phiroc
Bao cao Uli chinh riengCho narn tai chinh k~t thuc ngay 3 1/12/2017
03. Phai thu ng~n han cua khach hang
a. Phai thu cua khach hang
RCMA ASIA PTE LTD
Cu&i nam D~u nam
11.232.305.667 10.084.457.261
0 2.626.518.105
2.667.198.801 1.058.939.213
692.548.920 881.717.760
3.247.403.753 0
1.385.097.840 2.645.153.280
1.385.097.840 2.645.153.280
1.854.958.513 226.975.623
1.502.159.115 4.849.308.817
12.734.464.782 14.933.766.078
Cu&i nam D~u nam
1.788.686.245 119.000.000
470.630.445 0
949.055.800 0
270.000.000 0
99.000.000 99.000.000
0 20.000.000
0 0
1.788.686.245 119.000.000
Centrotrade singapore pte Itd
Dasol Hi - tech
OPC - Fao International Limited
DNS CO., LTD
EVERTECH CO., LTD
Cac khach hang khac
b. Phai thu cua khach hang la cac ben lien quan
Thuy~t minh s6 VIII.04
Cc}ng
04. Tra trurrc cho ngU'm ban ng~n han
a. Tra trmrc cho ngU'm ban
Cong ty C6 ph~n Xay dung - Dia 6c Cao su
Cong ty TNHH Thien Phuong
Nguy€n Thi Lan Huang
Cong ty TNHH Ki~m toan & Tham dinh gia Viet Nam
Cong ty C6 phan Duong Gia Phat
b. Tra trurrc cho ngU'm ban la cac ben lien q uan
CQng
05. Khoan phai thu khac Cu&i narn D~u nam
Gia tr] Dl}'phOng Gia tr] Dl}'phong
14.235.922.405 0 17.206.305.904 0
6.058.139.089 0 4.350.813.216 0
7.261.546.848 0 11.641. 739.663 0
7.261.546.848 0 5.910.221.899 0
0 0 1.820.000.000 0
0 0 3.911.517.764 0
916.236.468 0 1.213.753.025 0
55.638.847.818 0 56.838.847.818 0
54.184.000.000 0 54.184.000.000 0
1.454.847.818 0 2.654.847.818 0
- Tam teng
- Phiii thu khdc
Phai thu liii tien giri
Phai thu c6 tire diroc chia
Phiti thu BHXH
Phai thu khac
b. Dai han
- Ky quj, ky Ctr(J'C
- Phdi thu khdcPhai thu du an trong cao suthee chuang trinh x6a a6igiam ngheo cua UBND tinhBinh PhuocPhai thu v~ irng v6n du antrong cao su Cong anHuyen D6ng Phu
1.454.847.818 o 1.454.847.818 o
o o 1.200.000.000 o23
-
CONG TY CO PHA..N CAO SU DONG PHUxs Thu~n Phu, Huyen D6ng Phu, Tinh Binh Phuoc
Bao cao h\i chinh riengCho narn tai chinh k~t thuc ngay 31/12/2017
06. HaDg tan kho Cu6i nam
Gia tr] DI! phOngHang mua dang di trenduemgNguyen lieu, v~t lieu t6nkho
o6.199.413.467
1.654.787.211
28.188.655.863
39.263.519.078
o4.3 57.457.672
ooo
(224.708.074 )
oo
Cong Cl,J, dung Cl,J trong kho
Chi phi SXKD do dang
Thanh pharn t6n kho
Hang hoa t6n kho
Hang giri di ban
CQDg 79.663.833.291 (224.708.074)
D~u nam
DI! phongGia tri
oo
6.125.800.637
2.127.280.122
19.198.692.427
29.752.331.884
o319.711.091
o
oooooo
57.523.816.161 o
Gia tri hang t6n kho u dong, kern, mfrt pham chat khong co kha nang tieu thu tai thai di~m cuoi ky: 0 d6ng.
Gia tr] hang t6n kho dung d~ th~ chap, dm c6 bao dam cac khoan no phai tra tai thai di~m cuoi ky: 0 d6ng
07. Chi phi tra trmrc
a. Ng~D han
Chi phi dp chirng nhan nhan hieu
Chi phi tra truce ngan han khac
b. Dai han
Chi phi cong cu dung cu cho phan b6
Chi phi tra truce ngan han khac
Cu6i nam
08. Thu~ va cac khoan se dii thuc nQpphai DQP Nha DU'6'C Cu6i nam trong nam
a. Phai nQp 12.626.767.854 23.687.537.712
Thu~ tai nguyen 6.662.708 90.017.742
Thu~ gia tri gia tang 0 15.399.849.708
Thu~ man bai 0 3.000.000
Thu~ nha dfrt, tiSn thue dfrt 12.620.105.146 8.182.084.635
Cac 10~i thue khac 0 12.585.627
b. Pbai thu 20.346.595.959 52.694.302.413
Thu~ thu nhap ca nhan 6.370.036.206 3.540.537.930Thu~ thu nhap doanhnghiep 13.822.795.270 49.000.000.000
Thu~ gia tri gia tang 153.764.483 153.7'64.483
88.881.537
63.574.970
25.306.567
1.848.855.461
1.848.855.461
o
s6 phai nQptrong nam
D~u Dam
58.081.435
o58.081.435
1.133.743.684
1.133.743.684
o
DAu narn
31. 778.522.949
71.710.502
14.940.880.629
3.000.000
16.750.346.191
12.585.627
40.363.398.041
3.809.942.748
36.553.455.293
o
4.535.782.617
24.969.948
458.969.079
o4.051.843.590
o8.015.691.587
6.639.441.024
1.376.250.563
oQuyet to an thu~ cua Cong ty se chiu su kiern tra cua CO" quan thue. Do viec ap dung luat va cac qui dinh vS thu~ d6ivoi nhieu 10~i giao dich khac nhau co th~ duoc giai thich theo nhiSu each khac nhau, s6 thu~ duoc trinh bay trenBao cao tai chinh co th~ bi thay d6i theo quyet dinh cua CO" quan thue.
24
t 1 1,1.J r 1.1 J,CONG TY co PHAN CAO SU DONG PHUxs Thuan Phu, Huyen D6ng Phu, Tinh Binh Phuoc
1 1 1 11Bao cao tili chinh rieng
Cho nam tai chinh k~t thuc ngay 31112/2017
09. Tang, giam tili san c&dinh hiru hinh
Don vi tinh: VND
CongThiit hi, dung cu
quem If;Phuong tien
vdn tai, truyen ddnVutrn cay
kinh doanhNha cua,
vat kiin true May moc, thiet hiKhoan muc
S6 dir d~u nam 196.638.275.414 69.562.967.730 69.208.023.053 6.335.816.629 437.606.212.162 779.351.294.988..._-_ _._ _ .._ - . - -...... .••.•....... . __ .__ .__ _ - ._.................. ..........•.. _._._ ..__ ._.. --_•.._ _ _ __ _ .._-_ _ .. _._. __ ._._ _ .._.__ _ .._ ......••......... _ ..•._.._._._ .._._-_._ .._--_ _.............. . _._ ..__ .._._ _ .._-_._ __ ....•.•...
_~_M~~_!~~.~K~~~___ .. _ _ __._....._._ . .._.._ _...~:!.?.:?9Q:.000 L2~L5 6~.:63_~.__ __..._~.?~.:?~}:.~!_~.._..__ ~9.:~_I9.5E:.~n.. __._~?.:?~_~2~~L~n.- D~u nr XDCB hoan thanh 2.981.703.040 867.840.378 3.849.543.418
__ ••• __ •••••••• _. •••••• _._ ••••• __ •••••••••••• _ •• _._ •• ._._ ••••••••• ••••• ••••• __ ._ •• _ ._ •••• _.M •• _ ••••• _ ••••• _ •• _ •• _ •••••••••• •• _ ••• • ",_" •••••• _ ••••••• _._ ••• _ ••• __ •__ •••• _._ ••• __ • •• _._. ••• _ ••• _._ •••• _ ••••••• •• _. • __ ••• _. __ •• ._ ••• _ •• _ •••• _. ••• _ •• _._ ", ••••• _ •••• _ •• _ •• _ ••••• _. •••• M ••••••••••• _ •••••••••••••• _. __ ••• __ ._ •• _ •• _ •••••• _ •••• __ •• __ •••••• _ •• __ ._. __ •••• _._._
..::.I~~g_~~_g9P..Y9!l__......._._._._ ..__ _ . .. _.._.... _...__ ._ .._ _. _._.._ .__ ._.._ _ __.. _ _.._.__ _.._.. _ _ _ _ _ 2. ...;..Ih::':~~!t_!!~I!P.:l.g.ba~._._.._____. ...._ .. __.__ .__ .___ ..__ _.. __ ._. __ . iLl_?Q:g2.?:~§.?t__ _... .._.._ _ _.__i?}:.~.~g.:~.§~.::!.}~l.__ .QL~:!.Q:2~! ..:.QQD_.- Giam khac 0._._ ..•.••...•.....•.•. _ .._--_. __ ...•_ __ •..................•..... _ ..__ _ .._ ......•....• _.. . _ _ _-_.__ .._.- _ _ _.__ _--_._- ._- _ ..-._ ..__ _ _ .._ _ _.__ --_ ......•.......•.....•....•..•... _ .._ _ - ..-.-.- -.•.....•..... -- -.- - _.. ..........•... _ ....•.........• -_._ _ _ ••..•..._ .•.._ .
S6 du cu6i nam 199.619.978.454 69.805.957.730 69.643.334.481 6.608.598.447 436.864.911.620 782.542.780.732Gia tri hao mon luv k~S6 dir d~u narn 132.009.490.324 64.436.926.599 42.822.411.249 5.402.536.908 137.292.592.472 381.963.957.552
.._ _ _ .._. __ ._.•...•••..... _ .._ __ ._ _. . _ .._ _ __ ._---_ ..__ .._ ..- _._-_ -... . __ .__ .__ .._---_ _ ..__ .__ ._ _.__ .._- _ _._ _ _ ..- __ _._._._ .._._ .._--- .._ _ _---_ _._ _.__ ._.__ _ __ ._--_. ---_ _ _._... _ _ _ -...•.•... _ _ _ __ _.. _._--_. __ _._ _-_. __ ._ ......•.... _ ...•....... _ ..- ---_ ..__ __ _._ •.....•. _ ...•...... _ .._ ..__ ._._._---_._ .
~_~JuJ~~9.~~~~gE.~~__..__.._._ __ ~~:?.Q?:?~~.:.?l~ __... 1.67O:~?LI~~_. ._.?:.~?Q:~??J~?_ .._ __J?~_}~.L~J? __ 1~:.E2:§:!.!)?L }§:~~~.:???:?}.t! .._~.I.~I.1.gJ9.!.~~...__._ _.... __ -.-. ........---------.-- .....................--- - ..------.-----.-- --.- .-.- -- - - -f-- -- -- - --.- ..-.- - - - --.- -.g ....::..Ih~~hly.~~h.\l:P.:l.K~P:I.1.._........_..... __ __ __ .__ _.. _.__._. .._._._(~~Q:Q?l:?_~_§2._ _____........._. (10.772. 162.961 )_O?:?~.?:.~??.:?~?t- Giam khac 0-_._-_ ..__ __ ._._ _ .._ _-_._ .._._----- .._ - __ _ _-_ _ _._._ _ .._ _----_ _ _ _ _ _._-_ .._......... ..._ ..__ .__ ._-_ .._._._ __._ ..__ .- _._-_ _ .._._._-_ _ _ -._.__ ..__ ._.- - ....•••. _ .._ _._ _-_._--_ _ .._._._ _ _------ ._._ __ ._ _ _ _.__ ._..__ .._. __ ._ _ ..-.............. ..__ ..-....•.-.- _ __ _.- ......•... _ .._._-_. __ ._ .
S6 du cu6i nam 144.719.275.599 66.107.618.353 46.322.816.792 5.800.918.227 142.340.070.748 405.290.699.719Gia tri con lai.~_I~L~g~x<!~~_I.1_~~.__ .._._ .__r- _.§:!.§~~J_8.?'.:Q?...Q _...?:}~§:9~J...:l~L_._ _.~~}~?.:.§}1:?Q~.- Tai ngay cuoi nam 54.900.702.855 3.698.339.377 23.320.517.689
933.279.721 300.313.619.690 397.387.337.436..... _ _ __ ._-_._ .._._-_ .._ _ _._ __ . _.. . __ _ .._ _._ .._ _ .._ ..-.__ .._ _._-_ _- __ .__ _ _ _._ _._ _._._-.-_ _ ..•..
807.680.220 294.524.840.872 377.252.081.013
Nguyen gia TSCD hiru hinh da kh~u hao h~t vfrn con sir dung: 223.119.668.658 d6ng.
25
CONG TY CO PHA.N CAO SU DONG PHUxs Thuan Phu, Huyen f)6ng Phu, Tinh Binh Phuoc
Bao cao tai chinh riengCho nam tai chinh k€t thuc ngay 31/12/2017
10. Tang, giam tai san cB djnh vo hinhDon vi tinh: VND
Khoan muc Phan mimke toan CongTSC£J va hinh khdc
S6dudAunam 590.000.000 193.303.509 783.303.509..--------- -.-.---- - -.--- _ -.- --.- - - --.------ ..-.- --.- - - -.- ---- ---- -.-_._ --------1
~ua !~~!1_~!!1 .____ __. .____._______ .._.__ . __. 0_.:...!.~an~.l~nh_uQ11g.!:~~!:1.___________..... .._._.. .._..___. __ __. ......_. 9_...Giam khac 0
....................................... _._ .•......• _._ ..__ . . _._.- __ . ..•••....•.••....•.•.•..•.••..•.... _._-_ .._._ _._ _ _ _._ _ ..__ .._ _ ..__ ._..
S6 du cu61 nam 590.000.000 193.303.509 783.303.509Gia tri hao mon liiy k~ 0S6dU'dAunam 241.317.205 3.812.375 245.129.580...................................... . _ .
.:~h~~hc:l:g!r<?!:1.g~~!!1 99.285.948 39.697.422 138.983.370
:!.~!1g~h~~.... .. .. . . .. .. ......._9.:!.hc:l:!1_h.ly.1!~h':l:9.!1g~~I} .. .. .. . . .. ...._ . .. .. ..........................._......___. 0...Giarn khac 0................ _ _._ - _ _.................. .. _- __ .. - ............•... _.- ...••...•..•... - -........ . __ _ __ ._.__ .._ •........ - .
S6 ducu6i nam 340.603.153 43.509.797 384.112.950Gia tri con lai
....:....I~ing~~ dA~!.t.~!!1.__m __ ••• __ • • ••••••••••• 348.682. ?2_?_...Tai ngay cu6i narn 249.396.847
189.491.134 538.173.929..................................... _.__ .._--_._ _ ..-._-_ __ .._ __ _.-149.793.712 399.190.559
Nguyen gia TSCf) vo hinh da kh~u hao h€t v~n con sir dung: 0 d6ng.
11. Chi phi xiiy d.,ng cooban dO-dang CuBi narn Dhnam
Vuon cay kiin thiit co ban 111.854.487.102 115.103.583.304
Viron cay tai canh nam 2009 0 385.269.696
Viron cay tai canh narn 2010 0 20.054.318.177
Viron cay tai canh nam 2011 13.954.134.873 13.649.729.918
Viron cay tai canh nam 2012 19.607.291.050 18.720.759.019
Viron cay tai canh nam 2013 22.749.433.495 21.542.654.424
Viron cay tai canh nam 2014 24.040.200.489 22.141.461.553
Vuon cay tai canh nam 2015 12.489.385.788 10.463.449.859
Viron cay tai canh nam 2016 10.989.106.085 8.143.040.658
Viron cay tai canh nam 2017 7.949.701.323 0
Viron cay tai canh nam 2018 72.334.000 0
Viron tram 2.900.000 2.900.000
Chi phi iitlu tu: cdc ciing trinh xay dung 14.896.636.830 3.203.624.324
Xay dung cong trinh giao thong 44.399.999 44.399.999
Xay dung cong trinh dien rurcc 52.727.273 31.818.182
Xay dung cong trinh ki€n true 12.900.809.975 1.401.206.560
su« thiit co ban kluic 1. 726.199.583 1.726.199.583
Mua slim TSCD 172.500.000 0
CQng 126.751.123.932 118.307.207.62826
CONG TY CO PHAN CAO SU DONG PHUxs Thu~n Phu, Huyen D6ng Phu, Tinh Binh Phuoc
Bao cao tai chinh riengCho nam tai ehinh kSt thuc ngay 31/12/2017
--- 12. Phai tra nguOi banng~n han sa co kha nang
Gia tr] tra nQ'a. Phai tra nguot banDoanh nghiep Tir nhan Xaydung Hoa Phlit
Cong ty TNHH Long MinhCong ty TNHH Xay dungDc;tiAnPhai tra Cong ty TNHHXD Thinh Phat Dc;tt
Cong ty TNHH Tin ThanhPhai tra nguoi ban nganhan khacb. Phai tra nguOi ban laben lien quan
CQng
CuBi nam DAu namsa co kha nang
Gia tr] tra nQ'
54.858.300
9.551.000
5.632.000
28.476.900
11.052.000
o146.400
o54.858.300
13. NguOi mua tra ti~n trmrc ng~n han
a. NguOi mua tra ti~n trmrc
Cong ty TNHH San XuAt Cao Su Lien Anh
Cong Ty C6 PhAn DAu Tu Cao Su Vi~t Nam
Cong ty TNHH MTV Th~ng Th~ng Lgi
OPC - Fao International Limited
Cac d6i tU'Q'Og khac
b. NguOi mua tra ti~n trurrc la ben lien quan
CQng
14. Chi phi phai tra ng~n han
Chi phi kiern toan
Chi phi lai vay
Chi phi phai tra khac
CQng
15. Phai tra ng~n hankbac
- Nh{in ky quy, ky cuoc
- Phiii trii khdc
Kinh phi cong doan
Bao hi~m xa h(>i
C6 tire, 19i nhuan phai traPhai tra ti~n mua mu ti~udi~n tai cac nong tnrong
Phai tra khac
CQng
CuBi narn BAu namGia tri Dl! phOng Ghi tri Dl}' phong
571.561.758 0 590.841. 758 0
6.683.773.726 0 8.420.257.392 0
247.049.664 0 241. 746.413 0
192.537.884 0 0 0
949.612.795 0 557.905.295 0
5.252.773.383 0 6.917.517.604 0
41.800.000 0 703.088.080 0
7.255.335.484 0 9.011.099.150 0
27
54.858.300 416.319.950 416.319.950
9.551.000 0 0
5.632.000 0 0
28.476.900 0 0
11.052.000 34.970.000 34.970.000
0 338.999.950 338.999.950
146.400 42.350.000 42.350.000
0 0 0
54.858.300 416.319.950 416.319.950
CuBi nam Dh nam
4.500.384.790 5.920.098.722
2.522.730.000 0
353.505.200 0
1.624.149.590 0
0 5.420.098.722
311.144.571 500.000.000
0 0
4.811.529.361 5.920.098.722
CuBi narn DAu nam
90.000.000 180.000.000
0 75.234.280
38.147.999 65.655.000
128.147.999 320.889.280
t J 1. I, I J 1.1 1,CONG TY co PHAN CAO SU DONG PHUxs Thuan Phu, Huyen D6ng Phu, Tinh Blnh Phuoc
1 1Bao cao titi chinh rieng
Cho narn tai chinh k~t thuc ngay 31/12/2017
1
s6 cu6i nam ss phat sinb trong nam s6 dAu nam16. Yay va nq' thue tai chinh s6 co kha nang
tra nq's6 co kha nang
tra nq' GiamGia tri Tang Ghi tr]
Yay va nq' nglin hgn
Yay ngan han
NO'dai han d~n han tra
NO'thue tai chinh ngan han
CQng
o5.076.000.000
41.605.019.800
5.076.000.000
o5.076.000.000
o5.076.000.000
41.605.019.800
5.076.000.000
41.605.019.800
5.076.000.000
46.681.019.8005.076.000.000 5.076.000.000 5.076.000.000 46.681.019.800 46.681.019.800
Yay va nq' dai han:
Yay dai han
NO'thue tai chinh dai han
CQng
4.621.000.000 4.621.000.000 o 5.076.000.000 9.697.000.000 9.697.000.000
4.621.000.000 4.621.000.000 o 5.076.000.000 9.697.000.000 9.697.000.000
Chi tiit cac khoan vay va n!" ngiin hun du!"c trinh bOy nha sau:
Ben cbo vay s6 cu6i namKy han tra nq'
g6c va lliiM\lc dich sir
d\lngLlii su~tlnam Hinh tlnrc dam bao
Ngan hang Nang nghiep va PhM triSnNong than Viet Nam - Chi nhanh SaiGon- HQ'P d6ng tin dung s6: 1600 - LA V201501375 ngay 02112/2015CQng
Thai han 01thang kS tirngay giai ngancua nrng kh~uac
San xufrt sanpham tlr cao su
Uii sufrt4,2%/nam Quahan 150% Uiitrong han.
HQ'P d6ng tiSn giri co ky han taiNgan hang Nong nghiep va PhMtrien Nong than - Chi nhanh SaiGon,o
o
28
L 1 1, I . I 1 1. t,CONG TY co PHAN CAO SU DONG PHUxs Thuan Phu, Huy~n Dang Phu, Tinh Binh Phiroc
1 1 1Bao cao tai chinh rieog
Cho narn tai chinh k~t thuc ngay 31112/2017
Chi liil cdc khodn vay va ntJ dai h{ln ilutJc trinb My nhtr sau:
Ben eho vay
Chi nhanh Quy H6 tro phat trien BinhPhuac- H9'P dang tin dung dftu nr phat trien s609-2005IHDTD ngay 17111/2005.
C{)ng
Trong do- Vay dai han d~n han traChi nhanh Qujl H6 tra phat tridn BinhPhuac- H(Jp d6ng tin dung dim tu phat tridn s609-2005/HDTD ngay 17/11/2005.
- Vay dai hanChi nhanh Qujl H6 tra phat tridn BinhPhiarc- H(Jp d6ng tin dung ddu tu phat tridn s609-2005/HDTD ngay 17/11/2005.
sa euai nam
9.697.000.0009.697.000.000
5.076.000.000
5.076. 000. 0004.621.000.000
4.621.000.000
Ky han tra ocrgae va Hii
Thai han vay168 thang k~t~ ngay rutvon.
Muc dich sirdl}ng
Trang moi,cham sac vironcay cao su ki~n
"thiet C(J ban.
29
Liii su~t/nam
Liii suAtcho vay:7,8%/nam chocac khoan vaytnroc ngay01107/2008;8,4%/nam chocac khoan conlai
Hinh thuc dam bao
Tai san hinh thanh tic dir an dftu nrtrong moi va cham sac viron caycao su kien thiet C(J ban.
t 1 1, 1 ,I 1 1, t, 1CONG TY co PHAN CAO SU DONG PHUxs Thu~n Phu, Huyen D6ng Phu, Tinh Binh Phiroc
1 1 1Bao cao tili chinh rieng
Cho nam tai chinh k~t thuc ngay 31112/2017
17. VBn chu SO'hfru
a. Bang dBi chi~u bi~n d{)ng cua vBn chu SO'hfru
Don vi tinh: VND
C{JngQuy dim ttrpluit triin
van gop cua chu sifhiiu
Lai nhuljnchua phiin phai
Th(ingduvan cJ phan CJphiiuquyChi tieu
~~~_~_<!~~!!~I!!t.r.:.~~~___ .._~~Q_~_Q9.9.&~~~9.9~..1._~7~~?!_~~~~:9.Q9_.____n~§~?~Q~~~~~i?l !:Q1.~Q§!:~Q?~!E_.______§§_~~~~_~:~~~~_~~§____~_:J}l:§2.~:?§!~_~?§.!~!!g!.a:~_!!g!!~_I!!Ja:~~~____ . 9_ 9. ._.. ._... . 9.______J~7 6~~~~!~E~_ ._...._.__J~&?1:~1.Q_~~_§2.__ ...J_§~:§??:7§J_~~~~_._!:qi!.I~.l!:Q!!g!!qJ!Ll!:!!fj:~_.___.. .. ..__.__.___ .. H2:§2lJ!_92§1___ !i2 __§2LlL02§? ..!!!!q~£~9LI9'i '!~~~!! .. _ _ ______________________________________.J1:?§§_1lLUL__________________9__ __._} 4]§§ __1?1}}2_Q_i~_I!!_!~~!!g_~i!I!!_t!~{yc ~ __._._.__ Q__ (L ..______j!_ .. {~2._?~2_~7:?!~~~~?1__g~?:?~7:2J~~~?1.._(~i9_~(t£~c: __ _._ .__. _.__. ._____________________ _.__.._.__ __ .. . ._ U§QJ§J:1J}_:QQ9L_Uf19:?§LJJl: ..QQQ)__...Tr.[~~_ltll!qcj~_q!!;L _ _....._.._.. . .. .. .__.. __.._ _.__ __.___.________ .._ .. ____1!L7 ~§:i?LU?L__ (!1:?§§:1JLJ7?)_Tr.£c_~_q1!Y.E'£.r.!:_____________ .__ _ .. ._____ .. _ _.._ QL~q.Z:2}?2JJ)_. .........{}1:§QZ?!?:?JJLS8 drr cu8i nam trrr{yc 430.000.000.000 147.271.822.000 026.980.054.347) 1.032.829.860.589 584.299.176.061 2.067.420.804.303
...~~~'!~_'!_!!_~_!!!_!~r_____ ...............~~9·0QQ~_Q9_9:9.Q9.. __J:!7:~?J_~~_2.~~Q9.9. (1.2._§~2~Q:9.~:!~~!?L !:Q_~2.~~2.?~~@:~~2____~_~~~_2._??~J_?§:Q§J2._:9.§_7_:~2.Q:~9_~_:~9.~!~!!_g..!~~!!g!!_~~'!~y .__ .... .. Q__.__.__._.__ ....__.. 9 ._._.....__. ._. . 0__.._____J:!:?_~?:!~1.:_9_~§____.. 2.Q?:~.1_~:2.??:954 ~~Q.:~Q?:~2.~:?~Q_....!:q(l!:.C!!!gYl/!'!!.._!!~ . . . _._.. . .____ ___. .. .___________.____________________ _ __.________ ?_Ql:}!§:?2Z2J1. ...__. 2..QJ:.}!§:?2Z:_?H__...r.~4_'!:P~9J.!f!L!!.~l!..~!!. .._ ___m __ . ._ __ .. _ .. .!1:?§?:~?L9?§_ __._________ ..__ !_1:?§2:J}L.9? 6.9.:i~I!!!~_~'!g_'!~~_!!~y__ mm_________ 9___ __9._._ __ ___ 9._________ .. .______9.__ (~7.9:~?.!~9~!:Q2._§t.__fEQ:~~.1.~9.~.!~9.~§l_(~i9.q4_~~q______ __._______m____ _ m______ _ _.___ __. .. __ . __._._____.___ (?_QP_:§?}.:.9J.Q:Q99L._.C?QQ:§??:2JQ:_QQol.._Tr.£q!!_./tll!_c:4c:.q1!Y.___ __.___________ .....__ ._ _..___.___________________ __ _._..__._.. __ .__C.!L2§2J?LQ?§L_fLL?§2:._ULQ?§L.....Tr.[q~q1!Y.!i'£J!_f __._ __ __ _ __._______________ __ _...._________________ .._____________m__ ..___ ..C.~J:.?1§:9QQ:Q9PL__(?J2}§: ..Qq9:QQ9j_..S8 drr cu8i nam nay 430.000.000.000 147.271.822.000 026.980.054.347) 1.047.818.991.615 518.766.392.989 2.016.877.152.257
30
CONG TY CO PHAN CAO SU DONG PHUXa Thuan Phu, huyen f)6ng Phu, tinh Binh Phuoc
Bao cao tai chinh riengCho narn tai chinh kth thuc ngay 3 1/12/2017
b. Chi ti~t vBn d§u nr cua chu siY htru
T~p doan Cong nghiep Cao su Vi~t Nam
Cac c6 dong khac
v6n gap nrong irng voi c6 phieu guy
C(>ng
e. Cac giao djch v~ vBn v6i cac chii siY hfru va phan phBie6 tire, ehia lQi nhuan
- v6n d~u tu cua chu sa hffu
V 6n gap d~u narn
V 6n gap tang trong nam
V 6n gap giarn trong narn
v6n gap cuoi narn
C6 tire, IQ'inhuan dll chia
d. C6 phi~u
se IUQ'ngc6 phieu dang ky phat hanh
se IUQ'ngc6 phieu dll ban ra cong chung
+ cs phieu ph6 thong
+ cs phieu uu aQise IUQ'ngc6 phieu ducc mua, ban lai
+ c6phieu ph6 thong
+ c6phieu uu aQis6 IUQ'ngc6 phieu dang hru hanh
+ cs phieu ph6 thong
+ cs phiiu uu aQi
Menh gia c6 phieu dang hru hanh: 10.000 d6nglc6 phieu
e. Cac quy ciia doanh nghi~p
- Quy d~u tir phat trien
- Quy h6 tro s~p x~p doanh nghiep
- Quy khac thuoc v6n chu sa hiru
CC)ng
f. Phan phBi lQi nhu~n
LQ'i nhuan d~u narn chira phan phoi
LQ'i nhuan tu hoat dong san xu~t kinh doanh narn nay
Cac khoan khac diSu chinh giarn IQ'inhuan
Cac khoan khac diSu chinh tang IQ'inhuan
LQ'i nhuan duoc chia c6 tire va phan phoi cac guy trong narn
31
C I.. k'UOi Y
240.000.000.000
161.247.900.000
28.752.100.000
240.000.000.000
161.247.900.000
28.752.100.000
430.000.000.000 430.000.000.000
Nam nay Nam trmrc
430.000.000.000
430.000.000.000
430.000.000.000
430.000.000.000
430.000.000.000 430.000.000.000
200.623.950.000 180.561.555.000
CuBi nam D§U nam
43.000.000 43.000.000
43.000.000 43.000.000
43.000.000 43.000.000
2.875.210 2.875.210
2.875.210 2.875.210
40.124.790 40.124.790
40.124.790 40.124.790
CuBi nam
1.047.818.991.615
oo
1.032.829.860.589
oo
1.047.818.991.615 1.032.829.860.589
Narn nay Ghi chu
584.299.176.061
205.318.297.954
oo
789.617.474.015
(1)
(2)
(3)
(4)
(5)=(1)+ ... +(4)
--
CONG TY CO pHAN CAO SU DONG PHUXa Thuan Phu, huyen Dong Phu, tinh Binh Phiroc
Bao cao tai chinh riengCho narn Uti chfnh kSt thuc ngay 3 1112/2017
f. Phan ph8i 1Q'inhugn (Ti~p theo)
Phan ph6i cac quy va chia c6 tire, trong do:
- Chia c6 tire ndm 2016
- Tam ung c6 tuc ndm 2017
- Trich qujJ tlJu tu phat trien
- Trich quy khen thuong, phuc loi
LQ'i nhu~n con I~i chua phan ph8i
18. Cac khoan muc ngoat Bang Can d6i k~ toan rieng
a. Ngoai t~ cac loai (USO)
b. NQ'kho doi da xu Iy
c. Tai san nhan gifr h9
Nam nay
(270.851.081.026)(160.499.160.000)
(40.124.790.000)
(14.989.131.026)
(55.238.000.000)
518.766.392.989
Cu6i nam
582.300,121.080.946.000
Ghi chu
(6)=(7)+ ... +(10)(7)
(8)
(9)
(10)
(11)=(5)+(6)
DAu nam555.304,49
1.080.946.000
Don vi gUi kho Phdm ch~t
Cong ty TNHH International B2B_S_o_Il!!!g!.!____________________________~Y.~_?.I.::_____________ ~Qz?~. __~~~~2?_~g,Hang rai T6t __
C~~giX~JiJif~!!J~£!€n .._~~___ . _~!~~~_!:!~ . 4.}J OQ_!?~~~}_~_~g~H~!.!g~~i___ _ I9_! _Cong ty TNHH San Xu&t Cao SuLien Anh....-----.- - -...... . _.__ -- ...••.•••....... -- _ .._ ...•.•... - .
Cong ty TNHH Thirong Mai Xuat...lfh~E~~\l!?i~.h!>.~~q~ ....Cong ty CP Cao Su D6ng Phu - DAk:N9.~g.
Cong ty CP Cao Su Vi~t Phu Thinh
Cong ty TNHH White Glove
Chung lo~i
SVR CV60
I.SolU'Q'ng
(t~n) Quy cach
T6t
1.408,15
32
Gia cong CB mu
CS .....................................................1~1,!~..f3.~~b??~g~ Ji~~gE~L_Gia cong CB rnu
CS ......}?~21 ...f3.~~~}?~g~Ji~~gE~L .
.....§.y~}.~ _ .._ ~.Q.,?4. f3.~~~.??~g~tIA~gE~L..__ ..I~~_..__
......~VR CV ?Q._ . ?QJ4.~.f3.~~b??~g~tI~~gE<?.:L____ .._T~~ _
T6t
T6t
_~O!!g_tLlli!Qi_g~~~t?_~jl'h~~g ~_Y.!3:_?J~__________.. ~Ql!§ .__f3.~~h??_~g?H~~g~~ T9! _Cong ty TNHH M9t Thanh Vien Huy
~L~n_~ __E__m_______________________~~~_gy_?Q __.______)g~_,~Q_f3.~!!~?_?_~g~_Ha_f
CONG TY CO PHAN CAO SU DONG PHUXii Thuan Phu, huyen Dong Phu, tinh Binh Phuoc
Bao cao Uti chinh riengCho narn Uti chinh k~t thuc ngay 31112/2017
VI. THONG TIN BO SUNG CHO cAc KHoAN MVC TRINH BAy TRONG BAo cAo KET QuAHO~T DONG KINH DOANH RIl~NG
01. Doanh thu ban hang va cung cAp djch V\l
Doanh thu ban thanh pham
Doanh thu dich VI) gia cong mu cao su
Doanh thu rnu t~n thu
Doanh thu ban cay cao su
Doanh thu ban cay giong
Doanh thu ban bo nuoi
Don vi tinh : VND
Nam nay Narn trutrc
669.245.117.799 572.304.122.942
5.927.4 77 .560 866.930.084
4.289.608.350 2.562.218.100
99.968.514.240 79.074.670.982
1.956.130.000 1.669.295.000
394.120.000 103.295.000
781.780.967.949 656.580.532.108CQng
Trong do: Doanh thu d6i voi cac ben lien quan
Thuyit minh s6 VIII.04
88.955.188.465 120.343.905.719
02. Gia van hang ban
Gia v6n ban thanh pham
Gia v6n dich VI) gia cong rnu cao su
Gia v6n mu t~n thu
Gia v6n ban city cao su
Gia v6n ban cay giong
Gia v6n chan nuoi bo
Nam nay Narn trutrc
507.304.065.570 459.997.686.146
3.967.752.700 832.636.496
3.839.486.252 2.462.560.632
11.099.429.708 13.587.477.092
1.582.168.614 1.030.629.534
354.708.000 92.372.727
224.708.074 (3.082.507.384)
528.372.318.918 474.920.855.243
Nam nay Nam trmrc
34.868.258.415 36.097.313.729
5.150.100.000 8.585.970.312
39.229.000 223.633.312
86.095.381 492.199.929
40.143.682.796 45.399.117.282
Nam nay Nam trtnrc
1.125.979.017 1.651.967.700
90.828.000 114.746.000
227.937.843 266.107.140
(2.163.150.668) (682.997.954)
(718.405.808) 1.349.822.886
DI! phong giam gia hang t6n kho
CQng
03. Doanh thu hoat dQng tai chinh
Lai ti~n giri, ti~n cho yay
C6 tire, loi nhuan duoc chia
Lai ban ngoai t~
Lai chenh lech ty gia
CQng
04. Chi phi tai chinh
Lai ti~n yay
L6 do ban ngoai t~
L6 chenh lech tY gia
DI! phong giarn gia chirng khoan kinh doanh va t6n th~t dfru nr __ ~-=--=-=:"':"":"'::""::":":::"':""::'L-
Cc}ng
33
CONG TY CO PBAN CAO SU DONG PHU Bao cao tai chinh riengXa Thuan Phu, huyen 86ng PM, tinh Sinh Phuoc Cho nam tai chinh k~t thuc ngay 31/12/2017
05. Chi phi ban hang Nam nay Nam trurrc
Chi phi nguyen lieu, v~t lieu 738.862.290 899.764.652
Chi phi nhiin cong 730.934.702 615.758.195
Chi phi cong cu, dung cu, d6 dung 0 3.391.252.720
Chi phi khau hao tai san e& dinh 58.596.270 58.545.466
Chi phi dich vu mua ngoai 3.323.781.499 3.259.886.123
Chi phi khac bang ti~n 1.030.238.142 648.225.841
C{lng 5.882.412.903 8.873.432.997
06. Chi phi quan Iy doanh nghiep Nam nay Nam trmrc
Chi phi nguyen lieu, v~t li~u 1.621.929.400 1.424.678.530
Chi phi nhan cong 16.961.397.193 15.235.340.096
Chi phi cong cu, dung cu, d6 dung 44.142.513 50.417.164
Chi phi khiu hao tai san e& dinh 3.712.141.108 3.619.754.165
Thu~, phi va 1~phi 1.078.985.402 1.733.251.437
Chi phi dich vu rnua ngoai 1.579.813.742 1.357.597.382
Chi phi khac bang tien 24.701.952.083 24.715.733.618
C{lng 49.700.361.441 48.136.772.392
07. Thu nh~p khac Nam nay am trmrc
Thu nhap ban nuoc sinh hoat 2.186.558.235 1.816.782.666
Thu nhap tir d~n bu, b6i thuong 5.373.359.034 2.971.872.240
Thu nhap tir thanh Iy tai san e& djnh 110.000.000 92.727.273
Thu nhap tir ban Pallet 1.895.715.000 2.802.445.400--Thu nhap khac 2.896.889.318 1.887.176.388
C{lng 12.462.521.587 9.571.003.967
..- Trong do: Doanh thu d&i vci cac ben lien quan 477.317.847 69.424.095
Thuyet minh s6 VIII.04
08. Chi phi khac Nam nay Nam truce
Chi mroc sinh heat 1.666.169.269 1.573.264.520
Chi phi thanh ly tai san 6.000.000 0
Chi phi gia cong v~t tu 3.649.101.009 1.149.698.064
Chi phi d~n bu 1.936.496.482 0
Cac khoan khac 2.020.964.871 1.382.632.453
C{lng 9.278.731.631 4.105.595.037r-
r=:
34
CONG TY CO PHA.N CAO SU DONG PHUXa Thuan Phu, huyen £)6ng Phu, tinh Binh Phuoc
Bao cao tai chinh riengCho nam tai chinh k~t thuc ngay 3 1/12/2017
09. Chi phi thu~ TNDN hi~n hanh
Hoat dQng kinh doanh chinh
LO'inhuan k~ toan cua hoat d<)ngkinh doanh chinh
Cac khoan di€u chinh tang khi tinh thue
Cac khoan di€u chlnh giam khi tinh thue
T6ng IQ'inhuan tinh thue thu nhap doanh nghiep
Thu~ suat thue thu nhap doanh nghiep
Thu~ TNDN phai n<)phoat d<)ng kinh doanh chinh
Hoat dQng san xu~t kinh doanh khac
LO'inhuan k~ toan cua hoat dong SXKD khac
Cac khoan di€u chinh tang khi tinh thue
Cac khoan di€u chinh giam khi tinh thue
T6ng loi nhuan tinh thue thu nhap doanh nghiep
Thu~ su~t thue thu nhap doanh nghiep
Thu~ TNDN phai nop eho hoat dong SXKD
Chi phi thu~ TNDN hi~n hanh
Thu~ TNDN phai ncp d~u narn
Thu~ TNDN da nop trong narn
Thu~ TNDN phai nQp cuBi nam
Nam nay
108.234.899.229
349.808.153
o108.584.707.382
10,00%
10.858.470.738
133.636.854.018
(11.831.242)
5.150.100.000
128.474.922.776
20,00%
25.694.984.555
36.553.455.293
(1.376.250.563)
(49.000.000.000)
(13.822.795.270)
10. Chi phi san xu~t kinh doanh theo y~u tB
Chi phi nguyen lieu, V?t lieu
Chi phi nhan cong
Chi phi cong cu, dung cu, d6 dung
Chi phi khau hao tai san e6 dinh
Thu~, phi va I~ phi
Chi phi djch vu mua ngoai
Chi phi khac bang ti€n
CQng
Nam nay
139.968.897.723
306.471.040.882
6.588.114.805
36.397.981.084
1.078.985.402
25.164.829.546
72.723.894.535
588.393.743.977
Ghi chu
(1)
(2)
(3)
(4) = (1) + (2) - (3)
(5)
(6) = (4) x (5)
(7)
(8)
(9)
(10) = (7) + (8) - (9)
(1 1)
(12) = (10) x (11)
(a) = (6) + (12)
(b)
( c)
(d) = (a) + (b) + (c)
Nam trutrc
100.326.115.904
255.898.167.815
9.874.186.242
36.732.795.597
16.649.974.343
18.777.380.671
55.039.101.545
493.297.722.117
VII. THONG TIN BO SUNG CHO cAc KHoAN MUC TRINH BA.Y TRONG BAo cAo LUU CHUYENTIEN T:E:RIENG .
Don vi tinh : VND
Nam nay Nam trmrc
0 26.000.000.000
0 26.000.000.000
Narn nay Nam trtnrc
46.681.019.800 125.925.858.650
46.681.019.800 125.925.858.650
01. SB ti~n di yay thuc thu trong ky
Ti€n thu tir di vay theo khe uoc thong thuong
CQng
02. SB ti~n di tlnrc tra gBc yay trong ky
Ti€n tra no g6e vay theo kh~ uoc thong thirong
CQng
35
CONG TY CO PHAN CAO SU DONG PHUXli Thuan Phu, huyen D6ng Phu, tinh Binh Phuoc
VIII. cAc THONG TIN KHAc
Bao cao U.i chinh riengCho nam tai chinh kSt thuc ngay 31112/2017
01. Nhfrng khoan nQ'ti~m tang
Khong phat sinh bAt ky khoan no tiern tang nao phat sinh nr nhtmg su' kien dlI xay ra c6 th~ anh huang dSn cacthong tin dlI diroc trinh bay trong Bao cao tai chinh rieng ma Cong ty khong kiern soat duoc hoac chua ghi nhan.
02. Nhfrng s,! ki~n phat sinh sau ngay k~t thuc ky k~ toan
Khong phat sinh bAt ky su kien nao c6 th~ anh huang dSn cac thong tin dlI duoc trinh bay trong Bao cao tai chinhrieng cling nhir c6 hoac c6 th~ tac d9ng dang k~ dSn hoat dong cua Cong ty.
03. ThOng tin hoat dQng lien tuc
Khong c6 bAt ky su kien nao gay ra sir nghi ngo Ian v8 kha nang hoat dong lien tuc va Cong ty khong c6 y dinhcling nhir bU9C phai ngung hoat d9ng, hoac phai thu hep dang k~ qui mo hoat dong cua mlnh.
04. Nghi~p V\I va s6 du vOl cac ben lien quan
a. Cdc hen lien quan
Cac ben sau day duoc nhan biSt la ben lien quan cua Cong ty:
Tap do an Cong nghiep Cao su Viet Nam
Cong ty C6 phan Cao su D6ng Phu D~k Nong
Cong ty C6 ph~n Khu cong nghiep Bac D6ng Phu
Cong ty C6 ph~n Cao su Ky thuat D6ng Phu
Cong ty C6 phan Cao su Dong Phu - Kratie
Cong ty C6 ph~n G6 D6ng Phu
b. NghifP v~ vui cdc ben lien quan
Ben lien q uan
Tap doan Cong nghiep Cao su Viet Nam
Cong ty C6 phan Cao su D6ng Phu D~k Nong
-
Dia di~m Quan h~
TP. H6 Chi Minh
Tinh D~k Nong
Tinh Binh Phuoc
Tinh Binh Phiroc
Tinh Binh Phiroc
Tinh Binh Phiroc
Cong ty me
Cong ty con
Cong ty con
Cong ty con
Cong ty con
Cong ty con
NQi dung nghi~p V\I s6 ti~nPhai thu v8 ban mu cao su Uythac xudt khAu
Thu v8 ti8n ban mu cao suBu tnr c6 nrc phai tra va phaithu v8 ti8n ban rnu cao su
Phi hoa hong uy thac xuAt khAuNhan tien kinh phi h6 tro d6ngbao dan t9c thi~u s6
Chi tra c6 tire
4.844.440.944
4.611.523.449
3.388.657.180
66.219.719
2.721.708.220
116.611.342.820
Phai thu v8 ti8n ban mu cao suPhai thu v8 ti8n gia cong rnucao suPhai thu v8 gia cong dong kienpalletThu ti8n ban mu, gia cong rnu,gia cong dong kien pallet
11.685.972.000
1.685.549.609
148.469.300
20.028.437.288
36
CONG TY CO PHAN CAO SU DONG muxa Thu?n Phu, huyen f)6ng Phu, tinh Binh Phuoc
Bao cao tai chinh riengCho narn tai chinh k~t thuc ngay 31/12/2017
Phai thu vS tiSn ban mroc sinhhoat
Thu vS tiSn ban ruroc sinh hoat
Nhan tiSn c6 tire nam 2016Thu tien thanh Iy cay cao su tai
__Kh ~_~~~g~g~i~p_____ _Phai thu tiSn ban hat giong d?uk':.l~':.IY~_~~~~~._.
g~P.Y~_I1...~i¥':.IJ~I1~!!l..?9..1.7.Thu vS tiSn ban hat giong va V?ttu
Phai thu vS tiSn ban mu cao suPhai thu vS tiSn ban nuoc sinhhoatThu tien ban mu cao su va ban
_r1~Q~.~Ll1lho~~_.______Phai thu vS ban cay cao suthanh IyThu vS tiSn ban cay cao suthanh Iy
c. Sa du voi cdc ben lien quan t(li ngay 31/12/2017 nhtr sau:
Ben lien quan (Ti~p theo)
Cong ty C6 phan Khu cong nghiep B~c f)6ngPhu
Cong ty C6 phan Cao su Dong Phu Kratie
Cong ty C6 phan Cao su Ky thuat f)6ng Phu
Cong ty C6 ph~n G6 f)6ng Phu
NQ' phai thu
Tap doan Cong nghiep Cao su Viet Nam
d. Giao dich voi cdc thiinh vien chit chat
Thu lao HQi dAng quan tr]
S6 d~u narn
S6 phai tra trong narn
S6 da tra trong narn
S8 con phai tra cu8i nam
-- Thu nh~p cua Ban TAng Giam d8c va K~ toantrmmg
TiSn hrong, BHXH, BHYT, BHTN
TiSn thirong
CQng
05. Bao cao bQ ph~n
S8 ti~nNghiep vy
54.604.287
57.334.500
5.100.000.000
2.277.604.034
158.334.260
39.500.000.000
158.334.260
20.364.000.000
86.470.000
21.472.993.500 I;,--------.---- "~
50.337.625.912/ ;?~50.337.626.912 W~
~
NQi dung S8 ti~n
Phai thu vS tiSn ban cao su uythac xuat khau
1.502.159.115
Nam nay Narn trmrc
0 0
240.000.000 240.000.000
(240.000.000) (240.000.000)
0 0
Nam nay Nam trtnrc
3.182.946.000 3.454.052.523
0 0
3.182.946.000 3.309.475.385
Cong ty khong I?p bao cao bQ phan vi khong thoa man 1 trong 3 diSu kien phai I?p bao cao bQ phan theo linh V\1Ckinh doanh hay khu V\1Cdia Iy duoc quy dinh tai Thong tu 20/2006/TT-BTC ngay 20/312006 cua BQ Hi chinh v/vhuang d&n thuc hien sau (06) chuan mire k~ toan ban hanh theo Quyet dinh s6 12/2005/Qf)-BTC ngay 15/02/2005cua BQ tnrong BQ Tai chinh.-
37
CONG TY CO PHAN CAO SU DONG PHi;xa Thu~n Phu, huyen D6ng Phu, tinh Binh Phuoc
Bao cao tai chinh riengCho narn tai chinh k~t thuc ngay 31/12/2017
06. Cfmg Cl} titi chinh
Cac loai ding C{I tai chinh cua Ciing ty
D§u narn Cu6i nam
Gia tr] s6 sach
A. Hi san Hli chinhGia g6c Gia g6cDI,f phong
Ti€n va nrong duong ti€nPhai thu khach hang, phai thukMcD§u nr ngan han
D§u nr dai han
CQng
551.253.550.285 o 438.608.504.003
88.978.919.800
165.216.998.638
904.166.180.445
oo
(28.622.935.800)
(28.622.935.800)
82.609.235.005
155.824.754.986
953.878.180.445
1.630.920.674.4391.709.615.649.168
B. NQ' phai tra tili chinh
Dy' phong
o
oo
(26.459.785.132)
(26.459.785.132)
Gia tr] s8 sach
D§u namPhai tra nguoi ban, phai trakhac
Chi phi phai tra
Yay va no
CQng
9.427.419.100
320.889.280
56.378.019.800
66.126.328.180
Cu6i nam
7.310.193.784
128.147.999
9.697.000.000
~)?J",,(:H.':~~I
'1\
17.135.341.783
Tai san tai ehinh va no phai tra tai ehfnh chira diroc danh gia lai thee gia tri hop ly tai ngay k~t thuc narn tai chinhdo Thong ttr 21 0/2009/TT-BTC va cac guy dinh hien hanh yeu du trinh bay Bao cao tai chinh va thuyet minhthong tin d6i voi cong cu tai chinh nhirng khong dua ra cac huang dfrn tirong duong cho viec danh gia va ghi nhangia tri hop ly cua cac tai san tai chinh va no phai tra tai ehinh, ngoai tnr cac khoan trich I~p dir phong no phai thukho doi va du phong giarn gia cac khoan dAu tu chirng khoan dii duoc neu chi ti~t tai cac Thuyet minh lien guano
Qulin If rui ro tai chinh
Rui ro tai chinh cua Cong ty bao g6m rui ro thi truong, rui ro tin dung va rui ro thanh khoan. Cong ty dil xay dungh~ thong kiern soat nharn dam bao SI,I can bang a mire hop Iy giira chi phi rui ro phat sinh va chi phi quan Iy rui rooBan Giarn d6c Cong ty co trach nhiern theo doi guy trinh quan Iy rui ro d6 dam bao SI,I can bang hop Iy giira rui rova ki6m soat rui roo
a. Riii ro th] truong: Hoat dQng kinh doanh cua Cong ty se chu yeu chiu rui ro khi co SI,I thay d6i v~ gia, tY gia h6idoai va liii suat.
- Rui ro vi gia: Cong ty chiu rui ro v~ gia cua cac cong cu v6n phat sinh tir cac khoan dAu nr c6 phieu ngan han vadai han do tinh khong chac chan v~ gia nrong lai cua c6 phieu dAu tir. Cac khoan dAu tu e6 phieu dai han diroc narngifr voi rnuc dich chien hroc lau dai, tai thai di6m k~t thuc narn tai chinh Cong ty chira co k~ hoach ban cac khoandAu ill nay.
- Rui ro vi ty gia h6i doai: Cong ty chiu rui ro v~ ty gia do gia tri hop Iy cua cac luong tien trong tirong lai cua motcong cu tai chinh se bi~n dQng theo nhfrng thay d6i cua tY gia ngoai t~ khi cac khoan vay, doanh thu va chi phi cuaCong ty diroc thirc hien bang don vi ti~n t~ khac voi d6ng Vi~t Nam.
- Rui ro vi ldi sudt: Cong ty chiu rui ro v~ liii sdt do gia tri hop Iy cua cac luong ti~n trong tuong lai cua mot congcu tai chinh se bi~n dQng theo nhfrng thay d6i cua lai suAt thi tnrong khi Cong ty co phat sinh cac khoan ti~n giri cohoac khong co ky han, cac khoan vay va no chiu lili suAt tha n6i. Cong ty quan ly rui ro liii suAt bang each ph an tichtinh hinh canh tranh tren thi tnrong d6 co duoc cac lili suAt co lei eho muc dich cua Cong ty.
38
CONG TY CO PHAN CAO SU DONG PHUXii Thuan Phu, huyen D6ng Phu, tinh Binh Phiroc
Bao cao tai chinh riengCho nam tai chinh kch thuc ngay 3 1/12/2017
b. Rui TO tin dung
Rui ro tin dung la rui ro rna mot ben tham gia trong mot cong CI,.1 tai chinh hoac hop d6ng khong co kha nang thirchien duoc nghia vu cua minh dfrn d@nt6n th~t v~ tai chinh cho Cong ty. Cong ty co cac rui ro tin dung nr hoat dongd<)ng san xu~t kinh doanh (chu y@u d6i voi cac khoan phai thu khach hang) va hoat dong tai chinh (bao gorn ti~ngiri ngan hang, cho vay va cac cong CI,I tai chinh khac).
Tai ngay d§u nam Til' 01 nam tro' Tren 01 nam d~nxu6ng 05 nam
r--Ti€n va nrong duong ti€n 551.253.550.285 0Phai thu khach hang, phaithu khac 32.140.071.982 56.838.847.818
£)~u nr ngan han 165.216.998.638 0
£)~u tu dai han 0 0
CQng 748.610.620.905 56.838.847.818
Tal ngay cu6i nam Tir 01 nam tro' Tren 01 nam d~n" 05 namxuong
Ti€n va tuong duong ti€n 438.608.504.003 0Phai thu khach hang, phaithu khac 26.970.387.187 55.638.847.818
£)~u W ngan han 155.824.754.986 0
£)~u ttr dai han 0 0
CQng 621.403.646.176 55.638.847.818
c. Rui TO thanh khoan
Tren 05 nam
o
oo
904.166.180.445
904.166.180.445
Tren 05 nam
ooo
953.878.180.445
953.878.180.445
lTong cQng551.253.550.285
88.978.919.800
165.216.998.638
904.166.180.445
1.709.615.649.168
TAng cQng :::::::::::::::438.608.504.0~
iGTY82.609.235.00' IjUUH,
JPAN .••155.824.754.9'b~NH G953.878.180.415NArJ
1.630.920.674.4d~
Rui ro thanh khoan la rui ro Cong ty g~p kho khan khi thirc hien cac nghia vv tai chinh do thieu von. Rui ro thanhkhoan cua Cong ty chu y@u phat sinh tir viec cac tai san tai chinh va no phai tra tai chinh co cac thai di~m dao hankhac nhau. Thai han thanh to an cua cac khoan no phai tra tai chinh dira tren cac khoan thanh toan du ki@nthee hopd6ng (tren co sa dong ti~n cua cac khoan goc) nhir sau:
Tai ngay d§u nam Til' 01 nam tro' Tren 01 nam d~n" 05 narnxuong
Phai tra nguoi ban, phaitra khac 9.427.419.100 0
Chiphiphaitra 320.889.280 0
Yay va no 46.681.019.800 9.697.000.000
CQng 56.429.328.180 9.697.000.000
Tai ngay cu6i nam Til' 01 narn tro' Tren 01 nam d~n" 05 namxuong
Phai tra ngiroi ban, phaitra khac 7.310.193.784 0
Chi phi phai tra 128.147.999 0
Yay va no 5.076.000.000 4.621.000.000
CQng 12.514.341. 783 4.621.000.000
Tren 05 nam
oooo
Tren 05 nam
oooo
TAng cQng
9.427.419.100
320.889.280
56.378.019.800
66.126.328.180
T6ng ci}ng
7.310.193.784
128.147.999
9.697,000.000
17.135.341. 783
Cong ty eho rang mire dQ t~p trung rui ro d6i voi viec tra no la thap. Cong ty co kha nang thanh to an cac khoan nod@nhan nr dong ti~n tir hoat dQng kinh doanh va ti~n thu tlJ' cac tai san tai chinh dao han.
39
CONG TY CO PHAN CAO SU DONG PHUXa Thuan Phu, huyen D6ng Phu, tinh Blnh Phuoc
Bao cao titi chinh riengCho nam tai chinh k~t thuc ngay 31/12/2017
07. S81i~u so sanh
se li~u so sanh la s6 lieu cua Baa cao tai chinh rieng cho narn tai chinh k~t thuc ngay 31 thang 12 nam 2016 diiduoc kiSm toan boi Cong ty TNHH KiSm toan va ThAm dinh gia Viet Nam (AVA).
08. Phf duy~t Bao cao tai chinh rieng
Baa cao tai chinh rieng cho narn tai chinh k~t thuc ngay 31/12/2017 cua Cong ty duoc Ban T6ng Giam d6c pheduyet dS ban hanh vao ngay 20/03/2018.
NgU'oo l~p bi~uVO Duy HU'6'ngBinh Phuoc, Vi~t NamNgay 20 thang 03 nam 2018
K~ toan truongPham Ngoc Huy
ong Giam d8cHB Cuong
40
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