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Vietnam Auditingand ValuationCompany limited

CONG TY coPHAN CAO SU DONG PHU

BAo cAo TAl CHiNH RIENG..--Cho Dam tai chinh k~t thuc ngay31112/2017

(Da duac soat xet)

Thanh vier. Hang kil'm toan MGIQuae te

rngiworldwide ./

CONG TY CO PHAN CAO SU DONG PHU

xs Thu~n Pho, huyen D6ng Phu, tinh BinhPhuoc

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 BinhPhiroc

BAo cAo CUA BAN TONG GIAM DOC

Ban T6ng Giarn d6c Cong ty C6phan 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 Phuduoc chuyen d6i tir Cong ty Cao su D6ng Phu - Dan vitnrc thuoc T~p doanCong nghiep Cao suViet Nam theo quyet dinh s6 3441/QD-BNN - DMDN ngay1311112006 cua BQ Nong nghiepva Phat tri€n Nong thon.

Cong ty C6 ph§n Cao su Dong Phu hoat dong theo Giaychung nhan dang ky doanh nghiep Cong ty C6 ph§n I§n

d§u s6 4403000069 ngay 28/12/2006, dang ky thay d6i I§n thir 8 s6 3800100376 ngay06111/2014 do Phong Dangky kinh doanh thuoc SO-K~ hoach va D§u tu tinh BinhPhuoc 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 tyducc 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 chiphoi cua khach hang hoackyk~t hop d6ng gia cong dichVI), 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 soKE 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 hoidiroc 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 cosa 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 easa 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.

.-(

A

IiI,

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 ngay31112/2017, 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 pharnnghia 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 chirng

khoan.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: 286IBC 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 Phuducc I~p ngay

2010312018, nr trang 06 d8n trang 40, bao gorn: Bang din d6i k8 toan rieng tai ngay31112/2017, Bao cao k8t qua

hoat d(>ng kinh doanh rieng, Bao cao luu chuyen ti~n t~ rieng cho nam k~t thuc cung ngay va Ban Thuyet minh Bao

cao 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 vahop Iy bao cao tai chinh rieng

cua 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 quan

d~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 d6c

xac 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 gian

I~n hoac nharn Ifrn.

Trach nhiem cua Ki~m toan vien -o)1

N

AM

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 Chung

t6i 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 tuan

thu chuan rmrc va cac quy dinh v~ daodire nghe nghiep, I~p k~ hoach va thirc hien cuoc kiern toan d€ dat duoc su

dam 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 bangchirng kiern roan v~ cac s6 li~u va thuyet

minh 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 hien

danh 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 bay

Bao 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~, tuy

nhien kh6ng nharn muc dich dira ra y kien v~ hieu qua cua kiem scat n(>i b(>cua C6ng ty. C6ng viec kiern toan cling

bao 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~ toan

cua Ban T6ng Giarn d6c cling nhir danh gia viec trinh bay t6ng th€ Bao cao tai chinhrieng,

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 cosacho 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 TIEN

PM TangGiam d6cS6 Gi~y CN UKHN kiern toan: 0448 - 2018- 126-1

D~NG NGQC KHA.NH

Ki~m toan vienS6 Gi~y CN UKHN ki~m toan: 2505 - 2017- 126 - 1

Thay m(it va il(li difn cho

CONG 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 PHU

xa Thu~n Phu, Huyen f)6ng Phu, Tinh Binh Phiroc

Bao cao tai chinh rieng

Cho 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 SBd~u nam

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11"2" 2. Cac khoan tuong duong ti~n4"1-4:207:987:1oi"··53io3S.9i-I.T72

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6

CONG TV CO PH AN CAO SU DONG PHU

XiI Thu~n Phu, Huyen D6ng Phu, Tinh Binh Phuoc

Bao cao U.i chinh rieng

Cho nam tai chfnhket thuc ngay 31/12/2017

BANG CAN DOl KIt ToAN RIENG (Ti~p theo)T?i ngay 3 I thang 12 narn 2017

DO'n vi tinh: VND

MilJ.

soNGUONVON

J.

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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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. 000.000

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432 2. Ngu6n kinh phida hil1hthanh TSCf) 0 0TONG CONG NGUON VON

440 (440= 300 + 400) 2.212.375.429.230 2.264.075.765.228

TAng Giam d6c

H6 Cuong

Nglf01 l~p bi~u

Vo Duy Huong

Binh Phuoc, Vi~t NamNgay 20 thang 03 nam 2018

K~ toan trurmg

Pham Ngoc Huy

7

CONGTyc6PHANCAOSue6NGPHD

xa Thu~n Phu, Huyen D6ng Phu, Tinh Binh Phuoc

Bao cao Uti chinh rieng

Cho 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 trtnrcMii

/..

soChi tieu

(1) (2) (3) (4) (5)

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32 12. Chi phi khac . . ._ ._y!~O'?._ _2:278.}31.63 '- 4. J05.595.037

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60 17.Loi nhuau sau thu~ thu nhap doanh n2hi~p 205.318.297.954 149.891.310.262

J

\

~'I

NgtrOi I~p bi~u

VO Duy HmrngBinh Phuoc, Vi~t Nam

Ngay 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 PhlIOC


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 trmrcMil

s6Chi tieu Nam nay

(1) (2) (3) (4)

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TAng Giam d6c

H6 Cuong

NglfOi l~p bi~u

Vo Duy Huong

Blnh Phuoc, Vi~t Nam

Ngay 20 thang 03nam 2018

K~ toan trufrng

Pham Ngoc Huy

9

CONG TY CO PHAN CAO SU f)ONG PHU

xa Thu~n Phil, Huyen f)6ng Phil, Tinh 8inhPhiroc


Cho nam tai chinh k€t thuc ngay 31/12/2017

BAN THUYET MINH BAo cAo TAl CHiNH RIENG

Narn 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 vitrue thuoc Tap doanCong nghiep Cao suViet Nam theo Quyet djnh s6 34411QD-BNN - DMDN ngay13111/2006 cua BO Nong nghiepva PhM trien Nong then.

Cong ty C6 phan Cao su D6ng Phu hoat dong theo GiAychung nhan dang ky doanh nghiep Cong ty c6 phAn I~n

dh s6 4403000069 ngay28112/2006, dang ky thay d6i I~n thir 8 s6 3800100376 ngay06111/2014 do Phong Dangky kinh doanh thuoc Sa K~ hoach vaDAu tu Tinh Sinh Phuoc dp.

Tn,1sa chinh cua Cong ty tai: Ap Thuan Phu I,xii Thuan Phu, huyenD6ng 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 bamuoi

tY d6ng); T6ng s6 c6 ph An la 43.000.000 c6 phan, rnenhgia 10.000 d6nglO I c6 phan. Danhsachc6 dong:

Ten c8 dong SB vBn g6pJ.? ,

So co phan TyI~vBn g6pTT

._0_1__T_~p._~~..~~s.:.~.~¥.:~¥.:~!..~~~?~~Y~!..!:i~~.. ?_4_0_.ogQ:9J!Q:QQQ

0~ _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. Chela hi~n tai: T6 2, khu ph6 Phiroc Thien, phirong TanThien, thi xii D6ng Xoai, tinh Sinh

Phiroc).

2. Linh vue kinh doanh

Linh VIJC kinh doanh cua Cong ty latrong 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); Charinuoi 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 dan

dung trong va ngoai khu cong nghiep; xay dung dan dung, cong nghiep); San xuAt thuoc tnrsau va san phamhoachat khac dung trong nong nghiep; Kinh doanh bAt dongsan, quyen sir dung dAt thuoc chusa hiru, chu sir dunghoac di thue (DAutu, kinh doanh dia 6c); Trong rung va cham sacrung (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

.~'


XiI Thu~n Phu, Huyen D6ng Phu, Tinh Blnh Phuoc

Bao cao hli chinh rieng

Cho 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 thongthirong cuaCong 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 anhhuoug d~n Bao cao tai chinh rieng

Trong nam tai chinh, hoatdong cua Cong tykhong c6 d~c diSm dang kSnao c6 anh huong dSnBao cao tai chinhrieng. Hoatdong cua Congty 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 vi

01 Van phong Congty

02 Nong tnrong Cao su An Binh

03 Nong truong Cao su Tan L~p

04 Nong truong Cao su ThuanPhu

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 BinhPhiroc

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 donvi tnrc thuoc la trong, khai thac va chSbien 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 ghichep kS toan la d6ng Viet Nam (VND).

II

C6NGTyc6PHANCAOSue6NGPHD

xa Thuan Phu, Huyen D6ng Phu, Tinh Binh Phuoc


Cho narn tai chinh k~t thuc ngay 31/12/2017

III. ChuAn ID,!Cva Ch~ dQ k~toan apdung

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~ucua 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 Thongtir 200/20 14/TT -BTe.

02. Tuyenb6 vi vifC tudn thu Chufmmice kl loan va chi av kI loan

Cong ty dil ap dung cac Chuanmuc k€ toan Viet Nam va cac van banhirong dfrn ChuAn mire do Nha ruroc dii banhanh. Cac Bao cao tai chinh duocl~p va trinh bay thee dungmoi quy dinh cua tu-ng chuan mire, thong tu huongdfrn thuc hien Chuan mire va Ch€ d('>k€ toan doanhnghiep hien hanh dang apdung,

IV. Cac chinh sach k~ toan ap dung

01. Cac loaitY gia h6i doai apdung 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~cxac 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 dinhnhir sau:

• La liii suAt ngan hang thuong rnai cho vay dang apdung ph6 bien tren thitnrong tai thai diem giao dich;

• Truong hop khong xac dinh duocliii 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 khongco quyen chuyen d6i hoac vay bang kh€ iroc thong thuong) trong di~u kien

san xuat, kinh doanh dang di~n ra binhthuong.

03. Nguyen t~c ghi nh~n ti~n va cac khoannrong 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 hancothai 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 khacva ca nhan ky cUQ'C,ky quy tai Cong ty diroc quan Iy va hach toan nhirti~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 dungtY gia ghi s6 binh quan giaquyen.

Tai thai diem I~p Bao cao tai chinh thee quy dinh cua phap luat, s6dir ngoai t~ dLTQ'cdanh gia lai theo ty gia giaodich thuc t€, latY 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.

12


Xi! Thuan Phu, Huyen D6ng Phu, Tinh SinhPhiroc

Bao cao Uli chinh rieng

Cho nam tai chinh k~t thuc ngay 31/12/2017

04. Nguyen t~c ghi nh~n cackhoan 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 thuyet

minh 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 trong00 Cong ty narn quyen ki~m scat OlfQ'Ctrinh bay theo phuong phap

gia g6c. Cac khoan phan ph6ilei 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~uill 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 bao

cao tai chfnh tai thai oi~m trfch I~p dir phong cua t6 chirc kinh t~.

c. Dliu Ill' gop van vao dun vikluic

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 dichVI,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 voi 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 xuAt

khAu 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 va

loi 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 ...

13

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Xa Thuan Phu, HuyenD6ng Phu, Tinh Binh Phuoc


Cho nam Utichinh k~t thuc ngay 3 1/12/2017

Khi I~p Bao cao Uti chinh, k€ to an dinCLr 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 khoanduoc phan anh a cac tai khoankhac ngoai cactai khoan phai thu, nhir: Khoan cho yayduoc 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 hangthuong 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€ toanoDu 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 lanhtmg tai san duoc muavao o~ san xuat hoac o~ ban trong narn san xuAt, kinh doanh

blnh thuong. D6i voi san phsrn do dang, n€u thai giansan xuAt, luan chuyen virot qua mot chu ky kinh doanhthong thuong thl khongtrinh bay la hang t6n khotren Bang dn o6i k€toan rna trlnh bay latai san dai han. Cac loaisan pham, hang hoa, v~t nr, tai san nhan giu h9, nhanky giri, nhan uy thac xuat nhapkhau, nhan gia cong ...khong

thuoc quyen sa htru va kiern soat cua Congty 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 hienduoc thap hon gia g6c thi hang t6nkho duoc tinh theo gia trjthuan co th~ thirc hien diroc. Gia g6c hang t6n kho bao gorn chi phi mua, chi phi ch€ bienva cacchi phi lien quan tnrc ti€p khacphat sinh o~ coduoc hang t6n khoa dia oi~m va trang thai hien tai,

b. Phuongphtip tinh gid tri hang tan kho

Gia tri hang t6n kho duoc xac dinh theo phuong phap binhquan 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 sanxuAt trong day chuyen.

e. Phuongphiip hach todnhang tan kho

Hang t6n kho duoc hach toantheo phirong phap kekhai thuong xuyen.

d. Phuongphdp l{ip dl;l' phong giam gki hang tan kho

Dir phong giarn gia hang t6n khoduoc l~p vao thai oi~m cuoi nam la s6 chenh lech giffa gia g6c cua hang t6n kho

16'0 hon gia tri thuan co th~ thuc hienduoc,

07. Tai sancB 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 trlnhSLr dung, tai san c6

dinh hfru hlnh, tai san c6 dinh vo hlnh duoc ghi nhan theo nguyen gia, hao rnon luy k€ va gia tri con lai. KhAu hao

duoc 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

14


xa Thu~n Phu, Huyen D6ng Phu, Tinh Blnh Phuoc



Rieng khau hao tai san c6 dinh d6i vciviron 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 haoviron 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 Banhanh 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%2,50

2,80

3,50

4,40

4,80

5,405,40

5,10

5,10

5,00

7,00

6,60

6,20

5,90

5,50

5,40

5,00

5,00

5,20

Mire trich khau hao tung narn duoc xac djnh bang each I~ynguyen gia vuon cay cao su nhan voity 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 cuaVU'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 dungco 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 congtrlnh) va tlnh hlnh quyettoan cong trlnh.

Chi phi xay dung coban do dang diroc theo doi chi ti8t cho tung cong trinh, hang rnuc cong trinh va tung khoan

muc 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 chinhhoac mot chu ky kinh

doanh 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 toanduoc hach toan vao chi phi tratruce dai han d€ phan b6 d~n vao k8t qua hoatdong kinhdoanh trong cac nien dQ k8 toan sau.

Viec tinh va ph an b6 chi phi tratruce dai han vao chi phi san xu~t kinh doanh tungky hach toan duoc can cu vaotinh chAt, mire dQ tung loai chi phi d€ chon phU011g phap va tieu thirc phan b6 hopIY. Chi phi tra truce duoc phanb6 d~n vao chi phi san xuat kinh doanh theo phuong phapduongth~ng.

IS

CONG TY CO PHAN CAO SU eONG PHU

Xa Thuan Phil, Huyen D6ng Phil, Tinh Binh Phuoc


Cho narn tai chinhk6t 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 tragifra 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 choxir 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 thantrong,

Cac khoan phai tra co g6c ngoai t~ diroc danh gia lai cuoiky khi I~p Bao cao tai chinh. Ty gia giao dich thirc t6 khi

danh gia lai cac khoan phai tra c6 g6c ngoai t~ tai thai di6m I~p Bao cao tai chinh latY gia cong b6 cua ngan hangthuong rnai noi doanh nghiep thuong xuyen c6 giao dich (do Cong ty1\1' lua chon khi giao dich voi d6i tirong phaitra).

11. Nguyen t~c ghi nh~n cac khoan vay

Cac khoan vay cothai 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 tirthai di6m I~p Bao cao taichinh, k6 toan trinh bay la vay va no thue tai chinh ngiln han d6 c6 k6 hoach chitra,

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 theotY gia giao dich thirc t6 tai thai

diSm I~p Bao cao tai chinh. Cac khoan chenh lechtY gia phat sinh nr viec thanh toan va danh gia lai cu6iky khoan

vay 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 vaoSlr 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 quantai 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'ngduai 12 thang.

16


xa Thu~n Phu, Huyen D6ng Phu, Tinh BinhPhuoc


Cho narn taichinh 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 danhan diroc tir nguoi ban hoac da cung dp cho ngiroi mua trong nambao cao nhirng thuc tS chira chitra do chira co h6a don hoac chtra du h6So', tai li~u kS toan, diroc ghi nhan vao chiphi san xuat,kinh doanh cua ky bao cao.

Viec hach to ancac khoanchi phi phai tra vao chi phi san xuat, kinh doanh trong narn phai thirchien theo nguyen

t~c phu hQ'Pgifra 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 trich

tnroc 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 chuSo' hfru,

Thang dir v6n c6 phAn phan anh chenh lech giira menh gia, chi phi true tiSp lien quan dSn vi~cphat hanh c6 phieu

va 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 gia

phat 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 bihuy be va se duoc

tai phat hanh trc lai trong khoang thai gian theo quy djnhcua phap luat v~ chung khoan. C6 phieu quyduoc ghi

nhan theo gia tri thirc tS mua lai va trinh bay tren Bang Can d6i kS toan la mot khoan ghi giarn V6n dAu tucua chu

So' hfru. Gia v6n cua c6 phieu quy khi tai phat hanh hoackhi sir dung d~ tra c6 tire, thuong ... diroc tinh theophuong

phap binh quan gia quyen.

LQ'i nhuan sau thuS chira ph anphoi phan anh kSt qua kinh doanh (lai, 16) sauthue thu nhap doanh nghiep va tinh

hinh 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 thuechua phan phoi khong vuot qua mire loi nhuan sau thuechua phan phoi tren Bao cao tai chinh rieng

sau khi da loai tnr anh huong cua cac khoan lai do ghi nhan tir giao dich mua gia reo Truong hop tra c6 tire, loi

nhuan cho chu So' hlru qua rrurc s6loi 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 hQi

d6ng c6 dongiHoi d6ng quan tri phe duyet va sau khi da trich I~pcac quy theo f)i~u I~ Cong tyva cac quy dinh cua

phap luat VietNam.

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 co

thong bao chia c6 nrccua HOi d6ng Quan tri Cong ty va thong bao ngay ch6t quyen nhan c6 tire cua Trung tam

Liru ky chirng khoan Vi~t Nam.

15. Nguyen tiic vaphuong 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 quyenSo' hiru san pham hoac hang h6a da duoc chuyen giao cho nguoimua;

• Cong ty khong con nam giu' quyen quan Iy hang h6a nhu nguoiSo' 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 BlnhPhuoc


Cho narn tai chinh ket thuc ngay 3 1/12/2017

b. Doanh thu cung cap dichV!l

Doanh thu cung dp dich vudiroc 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 nhieuky thi doanh thu duoc ghi nhan trong narn theo k~t qua ph§n

cong 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 vu

duoc xac dinh khi th6a man cac di~u kien sau:

• Doanh thu duoc xac dinhnrong 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 khacdiroc

ghi 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 dinhnrong d6i ch~c chan.

C6 tire, IQ'inhuan duoc chia duoc ghi nhan khi Cong ty duoc quyen nhan c6nrc hoac duoc quyen nhan IQ'inhuan ill

viec 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 xufrtkhau diroc hoan, thu~ GTGT, TTDB, BVMT phai nQPnhirng 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 hierndiroc b6i thuong,tien dSn bu di doi co sa kinh doanh va cac khoan c6 tinh chfrtnrong 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 trongnam,

Khoan dir phong giam gia hang t6n khodiroc tinh vao gia v6n hang ban trenco sa s6 luong hang t6n kho va ph§n

chenh 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 khitnr di cac

khoan b6i thuong, n~u c6).

D6i voi chi phi nguyen v~t lieu true ti~p tieu haovirot mLI'Cbinh thuong, chi phi nhan cong, chi phi san xufrt chung

c6 dinh khong ph an b6 vao gia tri san pharn nhap kho, k~ toan tinh ngay vao gia v6n hang ban (sau khitnr di cac

khoan b6i thuong, n~u c6) k~ ca khi san pham, hang h6a chua duoc xac dinh la tieu thu.

18

C6NGTyc6PHANCAOSUD6NGPHO

Xa Thuan Phu, Huyen£)6ng Phu, Tinh Sinh Phuoc


Cho narntai ehinh k~tthuc ngay 3 1/12/2017

Cac khoan thue nhap khau, thue tieu thu d?c biet, thu8 bao v~ moitnrong da tinh vao gia tri hang mua, neu khi xuat

ban hang h6ama cac khoan thue doduoc 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 nhung

c6 dfry du h6a don chirng tu va da hach toan dung theo Ch8 dO k8toan Cong ty khong ghi giarn chi phi k8toan 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 khoanchi phi hoat dong tai chinh bao gom cac khoan chi phi hoac cac khoan 16 lien quan d8ncac

hoat dong dfru tu tai chinh, chi phi cho yayva di yay von, chi phi g6p v6n lien doanh, lien k8t, 16chuyen nhuong

chirng khoan ng~n han, chi phi giao dich ban chtrng khoan; D\Iphong giam gia chirng khoan kinh doanh, du phong

t6n th~t ofru tu vao don vi khac, khoan 16phat sinh khi ban ngoai t~, 16tY gia h6i doai ...

Cac khoan chi phi tai chinh khong duoc coi la chi phi tinh thu8 TNDN theo quydinh cua Luat thu8 nhung c6 dfry

au h6a 0O'nchirng nr va oa hach t011ndung theo Ch8 00 k8toan Cong ty khong ghi giarn chi phi k8toan rna chi diSu

chinh 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 quanIy 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 bansan

pharn, hang hoa, cung dp djch VI,I,bao gom cac chi phi chao hang,gioi thieu san pham, quang cao san pham, hoa

hong ban hang, chi phibao 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'ngnhan vien bo phan quan

ly doanh nghiep (tiSn hrong, tien cong, cac khoan phudp, ... ); 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 hao

TSCD dung choquan Iy doanh nghiep; tiSn thue o~t, thu8 rnon bai; khoan I~p du phong phai thu kh6 doi; dich VI,I

mua ngoai (dien, mroc, oi~n thoai, fax, bao hi~m tai san, chay n6 ... ); chi phi bang tiSn khac (ti8p khach, hoi nghi

khach hang ... )

Cac khoan chi phi ban hang, chi phiquan 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 ghi

giarn 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 namva thue su~t thue TND

trong narn k8 to an hi~n hanh.

Chi phi thue TNDN hoan lai duoc xac dinh trenco sa s6 chenh lech tarnthai diroc kh~u tnr, s6 chenh lech tarnthai

chiu thue vathu8 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 vSviec 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 Hi

chinh vS thue TNDN. Theo do, Cong ty diroc ap dung thue su~t thue TNDN uu dai 10% trong su6t thai gianhoat

dong cho thai gian con lai k~ tir ky tinh thue nam 2015 tro di.

19

C6NGTyc6PHANCAOSua6NGPHD

Xii Thuan PhU, Huyen D6ng Phu, Tinh Sinh Phiroc


Cho 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 chiumire thu€ sufrt

20%.

20. Cac nguyen t~eva phuong phap k~ toan khac

a. Ciing c{l tai chinh

Ghi nhdn ban iJauTai san tai chinh

Tai san tai chinh cua Cong ty bao gorn ti~n va cac khoanttrong dirong tien, cac khoan phai thu khach hang va phai

thu khac, cac khoan cho vay, cac khoan d~lI tu ngan han va dai han. Taithai di~m ghi nhan ban d~u, tai san tai

chinh duoc xac dinh theo gia mua/chi phi phat hanh cong cac chi phi phat sinh khac lien quan true ti€p d€n viec

mua, phat hanh tai san tai chinh d6.

NQ' phai tra tai chinh

NQ' phai tra tai chinh cua C6ng ty bao g6m cac khoan vay, cac khoan phai tra nguoi ban va phai tra khac, chi phi

phai tra. Tai thai di~m ghi nhan I~n d~u, cac khoan no phai tra tai chinhdiroc xac dinh theo gia phat hanh cong cac

chi 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 llilicongC\! 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 trong

viec ra quyet dinh v~ cac chinh sach tai chinh va hoat dQng. Cac ben lien quan cua Cong ty bao gorn:

• Cac doanh nghieptnrc tiep hay gian ti€p qua mot hoac nhi~u trung gian c6 quyen kiern soat Cong ty hoac

chiu su kiem soat cua Cong ty, hoac cung chungsir kiern scat vci Cong ty, bao g6meft cong ty me, cong ty

con 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 voi

Cong ty, nhtrng nhan sir quanly chu chot cua C6ng ty, nhirng thanh vien m?t thi€t trong gia dinh cua cac ca

nhan nay;

• Cac doanh nghiep do cac ca nhan neu tren narntnrc tiep hoac gian ti€p phan quan trong quyen bi~u quyet

hoac c6 anh huang dang k~ toi C6ng ty.

Trong viec xem xet tung m6i quan h~ cua cac ben lien quan, dn chuy toi ban chfrt cua m6i quan h~chir khong chi

hlnh 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 su

thanh pham.

Voi cac san pham phu: Phuong phap t?P hop chi phi true tiep.

20


xa Thu?n Phil, Huyen D6ng Phil, Tinh Sinh Phuoc



V. THONG TIN BO SUNG CHO cAc KHoAN MVC TRINH BAy TRONG BANG CAN DOl KE ToAN

RIENG

01. Ti~n va cac khoan nrongduong ti~n

Ti~n mat

Ti~n giri ngan hang

Ti~n dang chuyen

Cac khoan tuong dirongti~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 giandao han g6c duoi 03 thang vahuang 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 congty con cua Cflngty 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 quyet

Ho~t dQngkinh 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 D6ngPhu

51,00%

Tinh Blnh Phuoc 76,83% 76,83%

Cong ty CP Cao su D6ngPhu Kratie

Cong ty CPG6 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 copHAN CAO SU DONG PHU Bao cao tai chinh rieng

Xa Thu~n Phu, Huy~n 96ng Phu, Tinh 8inh Phu<Yc Cho niimtiti chinh k~t thuc ngay31112/2017

b. Cdc khodn dilU tICtoi chinb dai h{ln (Tiip theo)

sa cuainam sa d~unamD~u nr tai chinh dai han

Gia gac Gia gacD,! phong Gia tr] h9'PIy D,! phOng Gia tri h9'PIy

+ 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) 117.355.516.862

Cong ty C6phan 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 PHU

xs Thu~n Phu,Huyen D6ng Phu, Tinh BinhPhiroc

Bao cao Uli chinh rieng

Cho narn tai chinh k~tthuc 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~nXay 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 khacCu&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 cuaUBND 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 PHU

xsThu~n Phu, Huyen D6ng Phu, Tinh Binh Phuoc

Bao caoh\i chinh rieng


06. HaDg tan khoCu6i nam

Gia tr] DI! phOngHang mua dangdi trenduemgNguyen lieu, v~t lieu t6nkho

o

6.199.413.467

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 khou dong, kern, mfrtpham chat khong co kha nang tieu thu taithai di~m cuoi ky: 0 d6ng.

Gia tr] hang t6n kho dung d~ th~ chap, dm c6 bao dam cac khoanno phai tra tai thai di~m cuoi ky: 0 d6ng

07. Chi phi tra trmrc

a. Ng~D han

Chi phi dp chirng nhannhan 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 DQPNha DU'6'C Cu6i nam trong nam

a. PhainQp 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~ithue 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

o

Quyet to an thu~ cua Cong ty se chiusu 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 cuaCO" quan thue.

24

t 1 1,1.J r 1.1 J,CONG TY co PHAN CAO SU DONG PHU

xs Thuan Phu, Huyen D6ng Phu, Tinh Binh Phuoc

1 1 1 11Bao cao tili chinh rieng

Cho nam tai chinh k~t thuc ngay31112/2017

09. Tang, giam tili san c&dinh hiru hinh

Don vi tinh: VND

CongThiit hi, dung cu

quemIf;Phuong tien

vdn tai, truyen ddnVutrn cay

kinh doanhNha cua,

vat kiin trueMay 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 6.608.598.447 436.864.911.620 782.542.780.732

Gia 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 5.800.918.227 142.340.070.748 405.290.699.719

Gia 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 TSCDhiru hinh da kh~u hao h~t vfrn consir dung: 223.119.668.658 d6ng.

25

CONG TY CO PHA.N CAO SU DONG PHU

xsThuan Phu, Huyen f)6ng Phu, Tinh BinhPhuoc


Cho nam tai chinh k€t thuc ngay 31/12/2017

10. Tang, giam tai san cB djnh vo hinh

Don vi tinh: VND

Khoan muc Phan mimke toan

CongTSC£Jva 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 590.000.000 193.303.509 783.303.509

Gia tri hao mon liiy k~ 0

S6dU'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 43.509.797 384.112.950

Gia 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 coban 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




Vuon cay tai canh nam 2015 12.489.385.788 10.463.449.859


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 trinhdien 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 126.751.123.932 118.307.207.628

26


xsThu~n Phu, Huyen D6ng Phu, Tinh Binh Phuoc


Cho nam tai ehinh kStthuc ngay 31/12/2017

---12. Phai tra nguOi banng~n han

sa co kha nangGia tr] tra nQ'

a. Phai tra nguot ban

Doanh nghiep Tir nhan Xaydung Hoa Phlit

Cong ty TNHH Long Minh

Cong 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

o

146.400

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 DAuTu 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 tra

Phai trati~n mua mu ti~udi~n tai cac nongtnrong

Phai tra khac

CQng

CuBi narn BAu nam

Gia 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 coPHAN CAO SU DONG PHU

xsThuan Phu, Huyen D6ng Phu,Tinh Blnh Phuoc

1 1Bao cao titi chinh rieng

Cho narn tai chinh k~t thuc ngay31/12/2017

1

s6 cu6inam ssphat sinb trong nam s6 dAu nam16. Yay va nq' thue tai chinh s6 cokha nang

tra nq's6 cokha nang

tra nq'GiamGia tri Tang Ghi tr]

Yay va nq' nglin hgn

Yay ngan han

NO'dai han d~nhan 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 daihan

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 bOynhasau:

Ben cbo vay s6 cu6i namKy han tra nq'

g6c va lliiM\lc dich sir

d\lngLlii su~tlnam Hinh tlnrc dam bao

Ngan hangNang nghiep va PhM triSnNong than Viet Nam - Chi nhanh SaiGon- HQ'P d6ng tin dung s6: 1600 -LA V201501375 ngay 02112/2015

CQng

Thai han 01thang kS tirngay giai ngancua nrngkh~uac

San xufrt sanpham tlr cao su

Uii sufrt4,2%/nam Quahan 150% Uiitrong han.

HQ'P d6ng tiSngiri co ky han taiNgan hangNong nghiep vaPhMtrien Nong than - Chi nhanh SaiGon,o

o

28

L 1 1, I . I 1 1. t,CONG TY coPHAN CAO SU DONG PHU

xsThuan Phu, Huy~n Dang Phu, TinhBinh Phiroc

1 1 1Bao cao tai chinh rieog

Cho narn tai chinh k~t thuc ngay 31112/2017

Chi liil cdc khodn vay vantJ dai h{ln ilutJctrinb My nhtr sau:

Ben ehovay

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 tra

Chi nhanh QujlH6 tra phat tridn BinhPhuac- H(Jp d6ng tindung dim tu phat tridns609-2005/HDTD ngay 17/11/2005.

- Vay dai han

Chi nhanh QujlH6 tra phat tridn BinhPhiarc- H(Jp d6ng tindung ddu tu phat tridns609-2005/HDTD ngay 17/11/2005.

sa euainam

9.697.000.000

9.697.000.000

5.076.000.000

5.076. 000. 000

4.621.000.000

4.621.000.000

Ky han tra ocrgaeva Hii

Thai han vay168 thang k~t~ ngay rutvon.

Muc dich sirdl}ng

Trang moi,cham sacvironcay 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 chocackhoan conlai

Hinh thuc dam bao

Tai san hinh thanhtic dir an dftunrtrong moi va chamsac viron caycao su kien thietC(J ban.

t 1 1, 1 ,I 1 1, t, 1CONG TY coPHAN CAO SU DONG PHU

xsThu~n Phu, Huyen D6ng Phu, Tinh Binh Phiroc

1 1 1Bao caotili chinh rieng

Cho nam tai chinh k~t thuc ngay31112/2017

17. VBn chu SO'hfru

a. Bang dBi chi~u bi~n d{)ng cua vBn chu SO'hfru

Don vi tinh: VND

C{JngQuydim ttrpluit triin

van gop cua chu sifhiiu

Lai nhuljnchuaphiin phai

Th(ingduvancJphan

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


Xa Thuan Phu, huyen f)6ng Phu, tinh Binh Phuoc


Cho narn tai chinh kth thucngay 3 1/12/2017

b. Chi ti~t vBn d§u nr cuachu 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

+ csphieu 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

+ csphieu ph6 thong

+ cs phiiu uu aQi

Menh gia c6 phieu dang hru hanh: 10.000d6nglc6 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 narnchira 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 c6tire 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


Cho narn Uti chfnh kSt thucngay 3 1112/2017

f. Phan ph8i 1Q'inhugn (Ti~p theo)

Phan ph6icac quy va chia c6 tire, trong do:

- Chia c6 tire ndm 2016

- Tam ungc6 tuc ndm 2017

- Trich qujJ tlJu tu phat trien

- Trich quy khen thuong, phuc loi

LQ'i nhu~n con I~ichua phanph8i

18. Cac khoan muc ngoat Bang Can d6i k~ toan rieng

a. Ngoai t~ cac loai (USO)

b. NQ'kho doi daxu Iy

c. Tai san nhangifr 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

582.300,12

1.080.946.000

Ghi chu

(6)=(7)+ ... +(10)

(7)

(8)

(9)

(10)

(11)=(5)+(6)

DAu nam

555.304,49

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~tPhu 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![~ai I6t____

Cong ty TNHH MTV Hong Tuang- SV~ __!0 8o,§~ I?Anh1_5kg, Ha_~K~<?:L T...:...6t'-----l______.__. ._________§.Y.~lJ= 6_Q.1A~_.__!?~_~~?2)sg?_fIang ra_i_._. __T_6_t_--t

Gia cong CB rnuCong ty TNHH MTV Thang ThAng _i2~______________ O,4?__ f3.A!1_~??!g?Ha~g!2L I..<k _LQ'i-!:!!!~~-~--------- __4._?~ OOBa~hl_?}~:g,Jj~~g~qL . T~!__ __

~y'~_l_Q.___ 4.Q??..~_f3.~_~~l_?~gl.H~!.!.g~ai ___I~~__ __....................................__ _.._..__ __ _ _ ~y~ }.I.:: I..QQ,§9. f3.~~.h}.?~g1tI~~.g.~_(!.i_....... ...T9t _ .

Latex HA 5,94 Banh 35kg, Hangrei T6tC(}ng

CONG TY CO PHAN CAO SU DONG PHUXii Thuan Phu, huyen Dong Phu, tinh BinhPhuoc


Cho narn Uti chinh k~t thuc ngay31112/2017

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 djchV\l

Doanh thu ban thanh pham

Doanh thu dich VI) gia cong mu cao su

Doanh thu rnu t~n thu

Doanh thu bancay cao su

Doanh thu bancay giong

Doanh thu banbo 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 benlien 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 lechty gia

CQng

04. Chi phi tai chinh

Lai ti~n yay

L6 do ban ngoai t~

L6 chenh lech tY gia

DI! phong giarn giachirng khoan kinh doanh va t6n th~t dfrunr __ ~-=--=-=:"':"":"'::""::":":::"':""::'L-

Cc}ng

33

CONG TY CO PBAN CAO SU DONG PHU Bao cao tai chinh rieng

Xa Thuan Phu, huyen 86ng PM, tinh Sinh Phuoc Cho nam tai chinh k~t thuc ngay31/12/2017

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&ivci cac benlien quan 477.317.847 69.424.095

Thuyet minhs6 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 PHU

Xa Thuan Phu,huyen £)6ng Phu, tinh Binh Phuoc



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 yaythuc 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


Xli Thuan Phu, huyen D6ng Phu, tinh BinhPhuoc

VIII. cAc THONG TIN KHAc


Cho nam tai chinh kSt thuc ngay31112/2017

01. Nhfrng khoan nQ'ti~m tang

Khong phat sinh bAt ky khoan no tiern tang nao phat sinhnr nhtmg su' kien dlI xay ra c6 th~ anh huang dSn cacthong tin dlI diroc trinh bay trong Bao caotai chinh rieng ma Congty 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 bAtky su kien nao c6 th~ anh huang dSn cac thong tin dlIduoc trinh bay trong Bao cao tai chinhrieng cling nhir c6 hoac c6 th~ tac d9ng dang k~ dSnhoat dong cua Congty.

03. ThOng tin hoat dQng lien tuc

Khong c6 bAt ky su kien nao gay rasir nghi ngo Ian v8 kha nang hoatdong 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. Cdchen lien quan

Cac bensau day duoc nhan biSt laben lien quan cua Cong ty:

Tap do an Cong nghiepCao suViet 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 suKy thuat D6ng Phu

Cong ty C6 phan Cao su Dong Phu - Kratie

Cong ty C6 ph~n G6 D6ng Phu

b. NghifP v~ vui cdcben 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~n

Phai 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 khAu

Nhan 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 su

Phai thu v8 ti8n gia cong rnucao su

Phai thu v8 gia cong dong kienpallet

Thu 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 DONGmuxa Thu?n Phu, huyen f)6ng Phu, tinh Binh Phuoc


Cho narn tai chinh k~t thuc ngay31/12/2017

Phai thu vS tiSn banmroc sinhhoat

Thu vS tiSn ban ruroc sinh hoat

Nhan tiSn c6 tire nam 2016

Thu tien thanh Iy cay cao su tai__Kh ~_~~~g~g~i~p_____ _

Phai thu tiSn ban hat giong d?u

k':.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 banmu cao su

Phai thu vS tiSn ban nuoc sinhhoat

Thu tien ban mu cao su va ban_r1~Q~.~Ll1lho~~_.______

Phai thu vS ban cay cao suthanh Iy

Thu 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 suDong Phu Kratie

Cong ty C6 phan Cao su Ky thuat f)6ngPhu

Cong ty C6 ph~n G6 f)6ng Phu

NQ' phai thu

Tap doan Cong nghiepCao 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 d8cva 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

21.472.993.500I;,--------.---- "~

50.337.625.912/ ;?~50.337.626.912W~

~

NQi dung S8 ti~n

Phai thu vS tiSn ban cao suuythac 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 man1 trong 3 diSu kien phai I?p bao cao bQ phan theolinh V\1Ckinh doanh hay khu V\1Cdia Iyduoc quy dinh tai Thong tu20/2006/TT-BTC ngay 20/312006 cua BQ Hi chinh v/vhuang d&n thuc hien sau(06) chuan mire k~ toan ban hanh theoQuyet dinh s6 12/2005/Qf)-BTC ngay 15/02/2005cua BQtnrong BQ Tai chinh.-

37

CONG TY CO PHAN CAO SU DONG PHi;

xa Thu~n Phu, huyen D6ng Phu, tinh BinhPhuoc



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 duongti€nPhai thu khach hang, phai thukMc

D§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 nguoiban, 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 ehfnhchira diroc danh gia lai thee gia trihop ly tai ngay k~t thuc narn tai chinhdo Thong ttr 210/2009/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 chinhnhirng khong dua ra cac huang dfrntirong duong cho viec danh gia va ghi nhangia tri hop ly cua cac tai san tai chinh va no phai tra tai ehinh, ngoaitnr cac khoan trich I~pdir 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 baoSI,I can bang a mire hop Iy giira chi phi rui ro phat sinh va chi phi quan Iy rui rooBan Giarn d6c Congty co trach nhiern theo doi guy trinh quan Iy rui ro d6 dam baoSI,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 coSI,I thay d6i v~ gia, tY gia h6i

doai va liii suat.

- Rui ro vi gia: Cong ty chiu rui ro v~ gia cua cac cong cu v6n phat sinh tir cac khoan dAunr c6 phieu ngan han va

dai han do tinh khong chac chan v~ gianrong lai cua c6 phieu dAutir. Cac khoan dAu tu e6 phieu dai handiroc narn

gifr voi rnuc dich chien hroc lau dai, tai thai di6m k~t thuc narn tai chinh Cong tychira co k~ hoach ban cac khoan

dAu 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 trongtirong lai cua mot

cong cu tai chinh se bi~n dQng theo nhfrng thay d6i cuatY gia ngoai t~ khi cac khoan vay, doanh thu va chi phi cua

Cong 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 trihop Iy cua cac luong ti~n trong tuong lai cua mot cong

cu tai chinh se bi~n dQng theo nhfrng thay d6i cua lai suAt thi tnrong khi Congty co phat sinh cac khoan ti~n giri co

hoac khong coky han, cac khoan vay va no chiu lili suAt tha n6i. Cong ty quanly rui ro liii suAt bang each ph an tich

tinh hinh canh tranh tren thitnrong d6 co duoc cac lili suAt co lei eho muc dich cua Cong ty.

38


Xii Thuan Phu, huyen D6ng Phu, tinh Binh Phiroc


Cho 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 congCI,.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 congCI,I tai chinh khac).

Tai ngay d§u nam Til' 01 nam tro' Tren 01 namd~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

£)~unr 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 01nam 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

£)~uW ngan han 155.824.754.986 0

£)~uttr 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

o

oo

953.878.180.445

953.878.180.445

lTong cQng

551.253.550.285

88.978.919.800

165.216.998.638

904.166.180.445

1.709.615.649.168

TAng cQng :::::::::::::::

438.608.504.0~iGTY

82.609.235.00' IjUUH,JPAN .••

155.824.754.9'b~NH G

953.878.180.415NArJ

1.630.920.674.4d~

Rui ro thanh khoan la rui ro Cong ty g~p kho khan khi thirc hien cacnghia 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 01nam 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 rangmire 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 thutlJ' cac tai san tai chinh dao han.

39


Xa Thuan Phu, huyen D6ng Phu, tinh Blnh Phuoc

Bao cao titi chinh rieng


07. S81i~uso 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 caotai 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 phe

duyet dS ban hanh vao ngay 20/03/2018.

NgU'ool~p bi~u

VO Duy HU'6'ngBinh Phuoc, Vi~t Nam

Ngay 20 thang 03 nam 2018

K~ toan truong

Pham Ngoc Huy

ong Giam d8c

HB Cuong

40

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