TAP DoAN C6NG NGH$P CAO SU VIBT NAMCONGTYM¥

Mfru s6 BOla ..ONBan hil.nh theo Thong tu s6 200/2014nT ..BTC

Ngay 22/12/2014 cua B(l Tai ChfnhBANG CAN D6I KIt ToANTlili ngay 31 thang 03 nam 2016

rAp d(lng cho doanh nghifp ilap zmg gia iljnh hopt iI{}ng lien t(lC)DVT:VND

TA.IsAN.

Thuy~Mii sA tminh sA cuAi kY sA c:tilu nam

..

1 2 3 4 5

~..:..!~.~~..~_~A.:.r~t!!!N.{!.9.Q..=..!..1.lJ.:'.:!.~Q.~ 1..0..9. _ }=?~.~~.~~.:~.9..?-:3...O'~ _ _.~.:.1..?-9.=??~:.0'.9.?.:9.2~..!:.._!:!!.'!..!a...£4..c.Jf.'!.f!.ti.!'..!'!.u.!!G...t!.~'!!!.c...~i.~I'--.............. 1.!fJ. v.!...0"1...... ?~.8..:.1..1._~:.fJ..!.2..:.5..8..1..... J.:.O"~5..:.g.~:.8..8..~:.!!.O" ..I. Ti~n III 420.769.375.856 143.162.907.742j~~g~~:~~A~:~~:g::~i.~g~!i.E::::::::::::::::::::::::::::::::::::::::::::IX~:::::::.:::::::::::::::::::::::::::::::~Qf:3.:~~::~2~::?~~:::::::::::::::~:~~::~~}'::2??~Q~:8.:::1.1.:.D.~!!:.!.~..t.a..i..£I1..!!'.'!..!'.c.4'!..'!.e~ _........................ ..1..2..fJ.........VI 02 !5..lf. 4~2..:.2...6.?.:.5..5..3.. If.2..~:.!?2.=.0''~3..:5..5..!.....!.:_<;:~~.8..~C>~ ..15i~!!.~0l!.~..~ !.~.!......... !..5..~:.5..~.~~.8..9..:?2~ .!.?~.:.5.~.8..:.~S.2:..2.2.8...~.:.QI'..P.~.~~gJ\.i~'E...8.i.~.~~.~.8..~.~.<>.'i.!.t..N.~~..~.<>.~.r .1..~.? .(.!..3..~:.~?~.:J..I..9..:.?1..5.) J.!.3.~:.2.1..~.:.3..?.5..:?.'.I.s.).3..:..f.:?A!!..!t!:..~~'E...8.~ii:..!1.~~_~g.~y'.~~,<?,.~.~ I.~.3. ?.3..8.:.5..0'0'.:0'0'.2:.20'0'._ 8..O'~.:.5.O'.2:'O'.2O':.O'O''O'.!.!.!.: ..l2a.£..If.'!.o..ti.~.p.'!.a..i..t.'!.!f...~G.ii.'!...h.J'.!'............................. .1..3..fJ......... . (!.?:.6.?.fJ.:.2..!..1.:.2..!9. . : ?8..:.~fJ.?.:H~:.fJ.!..O" ...1..:.R~~..i_t!t.l1!!.8.~~..~~~.<:.~~..~~~~ ..~~'.I.8.. ..1..3..! VI 03 1..??:.9...5.L?'.I.!.:.?..1..8. _ ?~~:.2'.1.~.:.3..?0':.?8..?....f..:_T!:atrl!..q,~E.h_C>..I1~~L~~_~_~g.~.I1..~.ll:Il__ _..I..3..? ...1.'O'L9..~~.:Q.3..s..:~.3..O'._._._ !.3..3.:Q'.II..:.?0.2.:.2?9....3..:Pha} th.!!E.9.i_~_I1.8.!Il..~!.I1 _........... 1..3..3......... . _ :............._ = .'.I.:..!:~~..t!t.!!..t~.~.<>...t.i~'.I..!1..9~.~..~?l~.~.-'t.'7.P.~.?~g..x.: •••••••• }3..~ _ _= : ..?:.~.~~..!J.1.!!..v..~..;.~.<?...Y.~X..'.I.8.~..~~'.I..................................... I..3..?....... . !..6..?:2..5..8..:~.8..?:.s..?'.1 .I..?Q:.~..~.~.:'.I.~~:.O'.5..?.5i.:..~.~~i..!~.!!..I1.8.~~..~..\':~ ~~~ }.3..~ VI 04 .5..~.~:.1.2..8.:..I.O'.~;.O'Q.s.~.!.?:~~.?:.8..?..~:.3..?..9...7..~!?..l!.P..~.<!.11.8..p.~.~.!..!~l! !!g!ll._~l~ ..~~ d..9.i..e) I..3..? VI 04 Q.:.3..s...~.:.Q.!~.:~.QO':1..I..8.2. Q.:.3..?X:2.1..~.:g.?Q}..?.2~.Uiti~iJ.n ..t!t.!~!:1chf? xi!.Ji __ _ _.!.3..9.._.. __ _._ .._ _: _ ~ .!!::Hii~8. ..t.~!'...~!!.f!. _ .._ .._ _ .1.1..0.. VI 07 _ ..1..5• 6.!..?:.?q.!.:.~8..2.. _ ~~:.5..~.7.:..!.'!.~:.2..1.£...1..:..I.:I.!!!!g..t.~~..~? :...................................................... I.'.I.!........ . ~.?-:.3..?~:..!..8..?-:?~~.... ~?:.2.?~.:~.?.~:..I.'.I.~.?:...QI'..p.~.~~g..g.~a.'E...8.!.~.~.!!!!l1i..t.£~..~? ..(*.) I..~.9.. Q.:~~.:1..8..!.:.9..QQ) .(~.:~2.~.:~.~.1.:.?-'O''O')Y..:.!...~Ls..a..~..~G.ii.'!..II..f'.'!...~'!.a._c:................................................... J5...q........ . !.!!.~:.!.??:.~.!.~:.~?.1.... . ..1..2..?:.!?'!.:??.fJ.:.~!.!.. ...1..:..~~Lp..~.i..!!.a...!13'..<J.=..l1..g!~..~~'.I............................................. X?..~........VI 13 !.:79~.:.O''O'.!.:.~.1..1......: 2.:.2.3..9..:.~.?0'.~.1..s..2. Thu~ GTGT dmlC khAu trir 152 26.811.491.363 23.515.892.029~:;:.:!E!!.~...v.~~~~~:!0.9.~~~1E.:P.~:~i:~~~:~~~:1jF.~::::::::j.~::i.:::::::.~~:~::::::::::::::::~:::::j:Q:Q::~!:~~~8.I2.~Z:::::~~~:::~~2~~~~~:::i.:~~::?Q:5.:::~¥n~~~]}~:~~;:;:~~~:~~:~::::::::i!!::::::: ::::::::::::::::::::::::::~~~~::~~~::~~~:!~~:::::::::~:~~H~~:~~~:~~i::..••.•~.~H.M_.MM••__._._•.••__•..•_•••.••.,••__• ••••.•••••.•••.••.•••.•.•••.•.•.••.•_......... •.••.•.••.•..•.••..•••.•._._............. .••..••.••••__ ••.•••.••.••••.•••.•••..••.._............ ••.•••.••_.__ •.••.__•.••.•••.••..••••.•.•••..••..•...

L Cac If.lI..o..a..."..R.!!..a.!..t!.'.!!diii !.'..fl!!..._ _2..!fJ.. _ _ !.:.~~9.!!g!.:!...~.P..:?.!.~ _!:~..~?:.~?4..:~.2..!:.~3..~....!:l'E ..a.i t~.!:'.!!.~~1E..=.Li!!!t.ll.c..~..!!~.~l1i_ _ _ ?J...1_ _ _ ..__._.._ : __ _ _ : ..2..:..'!~..!13'..<J.=..~.~<>...!!g.~~_~~ ~..~L~~ ~E : : ..3..:..y~I1...~ir.t!t..~.<?,~..~.~~.~i..!!Y= ..!h!!9..~ ~.I..~ _ : : .'.I"..!'!~~.!J.1.!!..I1.9.!..~9..~~L!t.~..................................................... ~..I..1........ . _ _ :.......... : ..5..:Phili !..h.!!..YE..~E.<?..Y~dai ~\':'.I 2..1..5._VI 04 ...1..c~.2..2.:.~~L?3..9..:~~.5. !.:~.?2.:22.8..:.~.?!:.'O'.5..~ .~.R.hiIi thu ..~~i.E.ll:Il_k..lllic_ _ __ _..?I..~ VI 04 ..i..~15 .8..I..Q,.?.2.2 .5.?j..?~".~?O:.5..?!..7."~I'...p.!!.o.~g..p.~~.i..!h~..~~i!~.!! ..~.9..~2~..C".L ?I..?_..... ...._ _ _._ _ .= __ :. .!.!: !...~!.!.4..'!...c..~..t!.l'!.I1........................................................................ ~J...q........ . 2...O"2..:!H}:.8...~1..:!!P~... . ~.~Y..:.3..?~:lJ..?!.:.5...6..4.....1..:...I~!.!!~~.E~..!1.i~~~.~_~.!~ .., 2.~..I VI 09 _ J.8..3..:Qn.:~.~.1.:.?2?. I..9....O':.2..?1.:.~.~Q:.~.?.s.._l.':8.l1x.~~..l1iiA _ _.._............................................. 2..~.?....... . _.2.'.I.Z:.23.~.:'.I.~.5..:.I..??.... ~4 7:.Q~..~.:~.~.5.:..!..5.? .

TMSAN, Thuy~

Mii sot minh sA cuAi kY SAdh nam

.().,..P-o..a..n.h..!~~ ..~~.'t.":..!lJ:l!.c...~.i~n...~~.i ..~\u..'.......................... }~.()....... . :......... . _ : .

.?: ..I.'.~~i..!!..il...~.~!..'.'..\'E...l.<!!.a.~............................................................ ~.3..? Y..I...1..?..... ..1.'O'.~.:.().Q~.:?..s..?.:.'I.()?...... ..I..Q~.:~?~.:.3..?().:().().?...

.~.:..Y..":y...:'.~ ..I1:9..~.~!:!~..!~.i..~~.!n..~~.~i..h.\'n............................... }~.tY..I ~.5....... ?9..~,.Q.Q().:~.s..3..:.5..?..~..... ().5...!.:()}.~.,.~.'1.?:?..I.'O'.

.?, ..::r.~.a..i.£~!~!:!..~h!:!y.~.I1:..if.~!......................................................... ~.3..?....... .. :......... .. : .

.!.Q:.f.~ ..p..~.~~!:!.E.E:A~.~ }.~.Q : _ : .

.!..!.:...!'.!!.!!~..!!!.!!..~~p. ..~.o..~..1.!!Lp.~..a..i..!!:il............................. 3.~..!........ .. :......... .. : .g:..p.¥..p.Q~E..g..P..~~U~~..~~..i..~\u..' ~.'I.~ _ : _ __ : .g:..9.u.tp.ha!..~.i~ ..l.<!!.o..":..Ii.9.f;:'.a. c.~.l1:g..I1:~~ ~:'.3. _: _ _ __ ._ : ..l.!:.Y..2.~..~.!!Q.~g..I.J.Y.Y..('l.QQ..=.'I.!.Q:!::~~.Qt ~.9..Q ~?:Q.t..'1.:.!.~2.:.t..7..():.?..~~~.?:.l!.~..s..:9...1.~.:~.?~:.2~?..I. VAn chu sir hfru 410 V125 35.014.129.176.723 35.028.918.293.947

x:::y~~:g~p.~!i~~:!ih:~:~~:h~::::::::::::::::::::::::::::::~::::::::::::::::::::::::1:i.T:::::::::::::::::::::::::::~:?~:j~:~:i.??jQI2.?~::::::::~:~::I.:~~~1?2.::I.:Q~::?j~:::_..r;.~..p.~.~~..u...p.h.?.!.~.~n.K~9. ..9.U.x.~.I1:..1>.i.~.!!..q!!y.~!........ . 'I..I..!.":...... .. :......... .. : ._.~?.£~.~~!:! ..1!..':! if.~! ~.!..1..b. : : ..?.,..~.~n..g ..<1.1!...:'.9.n.:..c..6...p..~~ ~g : : ..3..,..Q!!y.~n.:.f;E..9.n.:..c..1l:!!y.~n...~.6..i..!!..a.!.£~.i~u........................... ~.!.3......... .. :......... .. : .4. V5n khac cua chi! sa hfru 414 .. ..

:s.:::~~:p.iii.~~..~~~f:ri:::::::::::~:::::~:::::::::::::::::::~::~::::::::::::::::::::::::::1:1:5.:::::::: .::::::::::~:::::: ::~::::::~:=::~::::::~:::::::::::~::::::::~::::::::::::::~:::~::::~::~:::::::::::::::::::::::~~:::~::::.().,..9..Ii.~.I1:~..1.~.c..1l:..if.il.I1:~..g!il...!.\'.i..!il.i..~.il.I1: _..................... ~.!.()....... .. :......... .. : ..?,..9..1l:~I1:~..1ic..1l:..tY. ..g.ja...~9..i..~.o..a..i............................................. ~.!.?....... .. :......... .. : ..~.:..Q!!t~~u. ..!1!...p..~.a..t..!!.!~n............................................................ ~.!.?....... .. ~.:Q.9..'I.,.Q.'I.'O'.:?'O'.?:.3..E... ~.,.Q.?~.:Q~.Q.:.9..Q?:~.().?...?.,..9.!!>.' ~~ ..!!.9.:.~~p...'S~P~.o..":.n..~..I1:~.i.~p............................. ~.!.?....... .. 9..~~.:?.S..():.3..'l.2..... ?~.3..:.s...!.~:.??..~.!.Q:...QU.tl.<!!.a..f;..!~.U..9..'? ..:'.~n...£~~..~.~..1l:~......................... .. ~?.Q....... . !..!.()c.'!~.!..:()().s..:.??()... .. .!.!.?:().~g,.!.~:..?.?.() ..!.!.:.!:<l.!_~u.~~":.I1:.!1l:l1:tc.h.'t.":.£~.8.E..p..~.~!................. .. ~?..1........ .. _ J.!.?,.5..9...3..}.8..?:.(i?D .._ !.:'O''O'.8..,.S.Q.I.:..I.~.()._ ..~!:"..s..I.c..'.'.ua P..~~p..M!..I.!i.Y..~~ ..~~n.:..c..I1:~L~!..!ll 'I.~.!.": _ J ..~~~.~Q!:.!..1.g, _..__ : ._~!::l:s..!,c..ily~p. ..Ii..~.p..1l:~!..!1..I1:~L................................... ~.~.I.!?..... .. ..,(1..~...q..Q.J.:.l!.?.Q:.!.P..?.2. .. _.!.:.Q'O'.~.:s.'O'..1..:!~.() ..!~: ..!::l:gu..~I1:..y~_~.":.I1:.!1!....~P.9.~............................................. ~??........ .. ~.:6.:'.~.:?..?.().:.I..?..?.:9..Q2..... ~.,.6..'I.~.:??(i,.!..2..?.:2'O'.?...!.!:Jy!f ..'!:.~II_1f.!'.'.~.p.!'.'...'.'.~.fl.yi...1f.~..a.t:. 1.~.~ : : ..!.:..!::l:gu.~.I1:.~!.I1:Ii..p...Ii..L ~.3..! : : .2. Ngulm kinh ph! dii hinh thilnh TSCD 432 .. ..TONG CONG NGUON VON (440 = 300+4 440 36.774.846.859.934 36.786.624.522.731

L~BItU

Ph(lm Thi Thu Huimg

Kt ToAN TRV6N<

yHuynh Van

DVT: Dang

L~p, ngily 27 thllng 4 nam 2016/:f: TONG GIA.M DOC

PHO TONG GIAM DOC TT

G

Huynh VanBao

TAP BOAN CONG NGHIeP CAO SU VI$T NAM Mil s6 : B 02a-DNC6NGTY~

BAo cAo KtT QuA. HO~T DQNG KINH DOANH GiUA mEN DQ (DlJngdAy du)QuY I - NAM 2016

Ph(lm Thj Thu HWng

lChitieu Mils6 Thuy~j Qu'I LOv k~ til dAu oam d~o cu6i auymioh Namoay Nam trllcYc Namoav Nam tm6'cA B C 1 2 5 6I. Doanh thu ban hanll:vii CUOll:do djch V\l 01 42.1 44. 736.035 31.383.305.025 42.144.736.035 897 .987. 789 .0382. Cac khoan lI:iilmtrir doanh thu 02 0 576.000.000 0 576.000.0003. Doanh thu thu:ln va ban hanll:vii cunll:cAodjch V\l 10 42.144.736.035 30.807.305.025 42.144.736.035 897.411.789.0384. Gia v5n hanll:ban11 41.557.755.056 29.000.515.448 41.557.755.056 763.325.680.0555. LQi nhu~ lI:QOva ban hanll:va cunll:do djch V\l 20 586.980.979 1.806.789.577 586.980.979 134.086.108.9836. Doanh thu hOllt dQnlrtai chinh 21 17.735.537.648 24.029.57 I.l41 17.735.537.648 I.l25.798.573.7967. Chi Dhi tili chinh22 3.870.062.292 36.169.713 3.870.062.292 712.107.476.836Tronlr d6: Chi Dbi liii vav23 168.291.992 381.840.000 168.291.992 3I.l03.217.7898. Chi Dhi blln hanlr24 379.003.042 782.985.142 379.003.042 6.255.639.0039. Chi DhiDUlinIv doanh nghi~D25 29.051.338.346 19.436.922.566 29.051.338.346 233.119.20I.l3410. LQi nhu~ thu:ln til hOlltdQng kinh doanh 30 -14.977.885.053 5.580.283.297 -14.977.885.053 308.402.365.806I I. Thu nh~Dkhac31 1.375.994.254 1.45 I.l 5 1.945 1.375.994.254 4.237.555.15712. Chi obi khac32 0 0 0 013. LQi nhu~ khac(40 = 31 - 32) 40 1.375.994.254 1.451.151.945 1.375.994.254 4.237.555.15714. T5ng lQi nhu~ kS tolln tro6'c thuS00 = 30 + 40 50 -13.601.890.799 7.031.435.242 -13.601.890.799 312.639.920.96315. Chi ohi thuS TNDN hi~n haob 51 0 0 - 38.225.000.00016. chi ohi thuS TNDN hoan l(li52

i7. LQi nhu~ sau thuS thu nh~o doanh nll:hi~o(60=' 60 -13.601.890.799 7.031.435.242 (13.601.890.799) 274.414.920.96318. Lai cO'blln tren c5 ohiSu (*)70

L4PBttUn;Jb.VZ--

TfJ' DoAN C6NG NGHISp CAO SU ~T NAMC6NGTY~

BAo cAo em TIET KET QuA HO.;..TDONG KINH DOANH _QuY I NAM 2016

K~tqua

Huynh Van BaD

KIt ToAN TRU'tJNG

~l

Doanh thuCae hotlt (IQngeua DN Isa hl'lfIIg

Ph(lm Thj TllU Htrt?mg

NGtrOIL~

)h~

SIT hiTAn sa ia van CP ban him

1 2 3 4 5 6 7 8 9-!- Botlt (IQngsan xuit kinh doanh 42.144.736.035 70.988.D9~.444 ~.55_,&755.0~L...-27.2.003.042 ...J..~3~.34~ ..j~8.843:3...6..l!.:'!9..~2.

I Kinhdoanh~~u .._!~!.?~2!... .41.856.47~:ffJl - J.?:!..B 7~.8.:678._ ~!:.~.s.?:?~~:.Q.s.~_...!!!!.:.£~~:.~~~..'_""_'991:.~Q.f!:..s.~~ (~:..~!.!..:?~..6.:..~~!)Doanh thu: Mli cao su ( 40,32 1.158.481.095 I.157.962.728 1.122.912.000 9.696.568 25.354.161 518.367

Iw. &.M ••• • ••• _ ., .___ '_" __ "' "_, __ •• _ ••• _ ••••• ••• __ •••• •••• _ ••• ._ •• ••••••• _ •••• _ ••••••••• •••••• ._ •• •••• ••••••••••••••• _ ••

Qoanh thu Mli cao S? Ul ..1.535,64 ~9.494.125.134 41.520.3£5.622_.._~~.J15.352.71~ __ 3~9.3Q.6.:474__ J65.~~&:i.!2. _~926.1? ..O'.c4.?..~).Doanh thu ~ichV\I:Uy thli~XK.s;S _22..!:.5.j..6.JJ.L__ __.~!.2:~?..q:!28 _._ ~.~~:.~2Q.:.~~.~_ _.._ _ _ _ _ ..7.~.?~O'.s..~.:.1..s..?..DoanhthudjchV\l:Phihuntrung 212.319.927 ".. 212.319.927

, 2 - i:>~;;hthu-b~ hm';i Kh'i~"-"'---.- - --.-..-..- -- ..- --=:~-:=::::~==~ -~ ~~:===:=====~=====---====== ..=:====~= ~..~::::2_ Doanh thu: Ch~ thue nhIl.. _ _-1!~?63..:364 ._ ..__ _ ..:_ _.._.._ __ : _ _ _ _..__ .._ ~s..s.:?~~:.3...~~.

,-j- ~~ thu Phi guin 19- IT cua '!P-._ __..__ ..__ ..:.._.. _ .._?~.0~Q:~~.!:..766__.._ _--'-_._ _ .._. ~_ ~s..:.!l_6..~:!.~.?76~_.. _(~.06O'~~..0..?..~6.).IT Boat (Ion tAiehinh 17.735.537.648 3.870.062.292 3.870.062.292 13.865.475.356

_I_!Ai tien gfriVPID ..VP~ === __.._ ~j06.:.114.395 __ .~1~~:.~U:y.74..~: i~:!3.}}.~.:??j..~::=~===== _==:::~..~==:~::~:=~=2.}~f!~~..Q~~~TtJ:- U!..~ov~y-v~..~_ .._ _._ _ .._..~:518:.~~1.362.._ _ __ ..:_ __.._ .._ _ _ .._ _ _ __ __ .._ _.._.__ "'_ 2.51!~1.p...~.:.3.2~._3_ Ui cho va vBnNN .. _ _-!.18.29!.:.?E..... 16?:291:2.p..~ .._ _ _. .. ..__ j~..s.:f.p.J.JJ.1).L Chenh I~ch!t.wL.. _ ___..~~.2}.04.8_~ __ _!..~~!.!...~:!..~~_.._~.s..?:.~~.~.~~.?~ _ j.s..2:.!.s...1.:.~~.s.)

...._5 !::.~!eli nrc, ~~..P..~An - __ _ _ J .21.\.:.3.22.:92.9_ _ _ ...:._._ _ _ .._ _ : __ ..__ _ _ .._ _ __ _ 1:?j..1.:?..92:Q~_o...6 Lqi nhu~ von nhilmrcrc .. .. ..- • - H. ••__ __. __ ._. __ ._ .N ••_N ••• _ •••• M_.M._ ••• __ ••••••••• _ ••_ ••_ •••• _ ••••••••••• _ •••••• _ ••• ••••••••• __ •••••••••••• _ ••• __ ._ •••••••• __ •••••••• •••

till ~.lI!..c!q"J!gkha~ .._ ...:. .__ .___ _.._ _ _ _ _ _..__ ..--.~- !!!E nh~E..!0.~.:_Y!;.!..~..:..~K..---- _.J..l?5..:.9.J_4.:?..~~_ ----- _.: _ _ __ : _ _ _. __ _ .!:.3.2S.:2.2~}2.~.

2 Thu nh~pkhlic:Tien thli lao kiem 227.840.911 ".. 227.840.9113 Thu nbi khlic:Thanh I' TSCD 1.148.153.343 -- -:::- - --- ..--: ---- --.- - -- --- -- T.i..4.8~15..:i":343 .

TAn2 CQn2 61.256.267.937 74.1158.158.736 45.427.817.348 379.003.042 29.051.338.346 (13.601.890.799)

1I'rftnTho~n

•

KETOVGHuynh VanBrio.

.T~ DOAN C6NG NGH$P CAO SUV$T NAM Miu.6 02J1.'DN

C6NG TY M¥ (Thea IT.6 22012013nT. BTe ngay 31/12/13)BAo cAo TINH HiNH THTfC H:q;N NGHiA \TV VOJ: NGAN SACH NHA NUaC _QuY I NAM 2016

. &

~rL~

Ph{lm Thj TllU hU'img

Don vi tinh: Du ••SIT Cb' ti' M- < Sa con pblii nQp Sa pMt sinb pblii nQp sa nQp sa con pblii nQp1 ell aso > __ ,. •• <.dauDam: 01/0112016 tronl! KV tron!! KV CUOI nam: 311312016

A B . C 1 2 . 3 4~(1+2.3)I :I~!@- --_ .._ __ .. ...._ ..!.~ _ __ @!:.973.79~:.~~~>....__ 2.~:.!~~:~~... _ ..1.~.~~:.~06~~!~_j~3.!!.«g:~~.:.1!!.~1

..._.L !hu(qT<!.T. h8Dg.~.~.•I.!.~L«!j!L__ ..•__ ..•.•..•J!....:. _ _m.!:56.?:2 ..~~1___ ; : - _.(T}.L~.6..?}2.Q>..

.._ !.'!.!.!!.~.9..:!GT~8ngnh.~.P..~!1!.__ _ _._.._ __ ._.._ _ _ _ _ _ .2 Thu@tieuthll d~ebi~t - 12-:;- _-_ ...•...••.....•_ __ ._..•- __ .-..•...•...•.....•....•...•..•••.- ..__ .••.....•...-..•-•..•....•.•......•...••.•..•...•........•..............•......•......•..•.•.._ .........•.•.....•.•.....•.•_ _ _ .....•.................•...

3 !),1.u@xpJt '!!!.~p.~!!! -. . _ __ ._ ..!2 _ __ .. __ - __ ?7.:~30:6..~?- - _ (2.Z:~2g.:.6..~.s.>..__ .. !J.!yJ n~jp khtiu: VI:..!:!!_ .._ _ .:.. __ _..__ .._ .._ _ _ _ _ _ _ .

!Jlu4..~!!9.P..kht!!:: A@FJi..(L._ .....•__ ....•...._ .....••....•....•..--. __ _ ..•............••............•........._ ....•.••....••......................•...•...•.....?Z:~~.O':.6.~.?. - (?.7..:~2'O':i~..s.2.1J:!.Y!..::.'f.4!_khdu ~~B.!SP_. .._ _. _ _ f- •..••........•- •..•-.- ......•.•: .......•_.•.......•.....•....•...........•.............•...•._ ...• •.••_ ..............•.....•_ ..•.

......i.._ I~!!.~~.~~.P_~Oll!!.!!.E:~.t~l?.....__..- ~~ - _(D.:l.?2..~?!.?.m _ _ _ - ..j~.l:..1.??.:.~.?..~:.S.1~).5 Thu@thu nh~p ell '!!t..~ ,. . - _ .._ !.?- - ..-- (!..!.?.~!.~.:.~~~).f-_ ..l.7.} 1..2..:Q.!:! U!.!.~:..s..!..8..:?.s..Q- (U.?LQ.~?-:23..~).6 !),1.!!@~in8!!y'en_ __ •.•..•.... ••__ _ .••••..!.L_ _ _ _ _ _ _ .._ .7 Thu@nhaddt,tieDthueddt 17 2.856.384 2.856.384

--C ~u~~J.~£~~j~~!!!~~~==~~~=~=~=~i?=::~~:~~=:~~==-~=~~~~~:=~::~~~~~~~~=~~~~=:~..~~~:IQ9.O:~o.Q~::::::::~~~~~::::~=::~;.O'9.0:0Q~.~:::~~~=~~.~~~..~~::=:~~~=:=::~~~=:~:Thuemon bi'Ji. 3.000.000 3.000.000~~-=fji!!!,gT~r.~~p:.iEiY..~:~~.~~~=~~.~~:~.~=~~:=~~=::~~:::=:~~:::~::=~.~~:=~:::::=::::=~~:~~::::=::~.~:~.~~:::::::::::=:::::::~~:::::::::::::=~:::::~:::::::::=::::::~~~~.~~~:::::~::::::~~~:::=~..~=:::~~:=:::~~::::=:::!.!!.Yi..!Ji!!.l:f...~2P..!!!..c:Y.. _ .._ _ _ _ _ _ _ .Cae /oq;i thue kMe.N•••••__ ._ ••_ ••••__ •••• •••_ ••••••••••••••••••_. __ •••_ ••••••••.••••••_ ••_ •••••••••••••.••_ •••_ •••••••.••••_ •.•••_ ••.•••.••.•••••••••••••••••••••••••••••••••••••.•_•••••••.•.•.•••••.••.•••••••_ .••.••••••.••.••••••.•••••••.•••••••••••••••••••••••.••_ •••.•••••••••••••••••_•••_ •.•.••••••_._ •••_ ••.••.•••••••••••••

....!L. ~.~.~!ltpM..!!..~~£....~.~~!!..p.~!~!!!l.P ~.~~ - ~.~ ,(~!:i~.!:~?~:~?.Z>.. : : _ ..J~~:i!!~3.?.Q:.~~711 .<,;:~.:.~~8np.hi,..!~..PE..!....._ _ _•._ _?!.._ __ : _ _ _ _ : .2 ~'l!..nh!!.~ Sl!.l,UEP~ __ ._ _ .._._ , .?L - -.,{~L~!.!.:~.s.g".~.5..D. _ - ...c~z:P..n}~Q:.~~?J.3 <';:~£.~9.!!nD9.P p!~! _, __ 1:3. _ _.._ _ _ _ _ _ _ .4 NQpkhae 24....

Tan!! con!! (99.585.146.7051 23.168.398 1.052.206.019 000.614.184.326)T ~~ __ , ,..,...~, __

T~PDOANCONGNG~PCAOSUV~TNAMCONGTYM¥

Mau sa B03-DNBan himh thea Thong tus6 200/2014/TT-BTC

Ngay 22/12/2014 eua Bp Tai ehinh

BAo cAo urn CmJYEN TIEN T~(Theo phl1011gphap tr.,c ti~p)

Quy I - Nam 2016Dan vi tfnh: Dong

Chre tieau Mil huy~tNamnay Nam trllO'c<so minh

1 2 3 4 5I. LIlU chuv~n ti~n tit hoat dlinl! kinh doanh 01. Ti~n thu tir ban hang, cung d.p dich V\lva doanh 01 91.849.652.804 54.073.257.8222. Ti~n chi tnl cho ngum cung cdp bang b6a va dic 02 (30.843.507.439) (88.708.688.171)3. Ti~n chi tra cho nguiYi lao d('mg 03 (16.273.094.042) (19.616.409.778)4. Ti~n lili vay dil tra 04 (168.291.992) -5. ThuS thu nh~p doanh nghi~p dil nop 05 (0) (33.032.348.026)6. Ti~n thu khac tir ho~t dong kinh doanh 06 311.593.198.191 296.008.704.5027. Ti~n chi khac cho ho~t dong kinh doanh 07 (164.880.089.320) (63.119.933.029)LIlU chuv~n ti~n thulin tit hoat d(lnl! kinh doanh 20 191.277.868.202 145.604.583.320II. LIlU cbuv~n ti~n tit hoat dling dliu tilI. Ti~n chi d~ mua s~m, Xay d\l'Il1!TSCE>va cac tlli 21 (15.418.496.532) -48.589.195.7342. Ti~n thu tir thanh Iy, nhm;mg ban TSCE>va cac ti 22 - -3. Ti~n chi cho vav, mua cac cong CII ng cua dan vi 23 (0) (997.024.232.228)4. Ti~n thu hAi cho vav, ban l~i cac cong CII ng cua 24 83.447.847.403 1.529.869.576.4655. Ti~n chi dAu til I!Opvc3nvan dan vj khac 25 (369.525.033.972 (517.171.772.000)6. Ti~n thu hAi dAu til gop van vao dan vi khac 26 4.109.199.629 12.599.615.0007. Ti~n thu Jili cho vay, ca tuc va ";>,inhu~ dugc cl 27 113.439.071.259 103.667.276.297LIlU chuv~n ti~n thuh tit hoat dling dliu til 30 (183.947.412.213) 83.351.267.800m. LIlU chuv~n ti~n tit hoat dlinl! tai chinhI. Ti~n thu tir phat banh cA phi~u, nh~ van gOOcu 31 02. Ti~n tnl I~i van I!OPcho cac chit sa hUu, mua I~i 32 (0)3. Ti~n thu tir lili vay 33 0 04 yo> • 'gf 34 (114.642.268.175) 0. len tra ng oc vay5. Ti~n tra n<;1gaC thue tlli chinh 35 0 -6. cA ruc, l<;1inhu(in dil tra cho chit sa hitu 36 0 0LIlU chuv~n ti~D thulin tit hoat d(lnl! tai chinb 40 -114.642.268.175 0LIlU ChUY~Dti~n thnlin trang kY (50=20+30+40) 50 -107.311.812.186 228.955.851.120Ti~n va tllO'l1gdllO'l1g ti~n dliu kY 60 1.035.426.884.770 782.553.005.115Anh huang cua thay dai tYgia hai doai quy dAi ngc 61 - 0Tie~n va tllO'l1gi1IlO'llgti~n cu6i kY (70=50+60+6

..

70 VII.34 928.115.072.584 1.011.508.856.235

,

L~BIEU

~ •.

Ph(lm Thj Thu Hut'mg Huynh VanBao

Trlin Thol;li

T4P DoAN CN CAO SUVI~T NAM

CONGTYMJ):

Milu sa B09a - DN(TheoIT 200/2014fIT-BTC)

.'

BAN THUYET MINH BAo cAo TAl CHiNH CHQN LQCQuy I nam 2016

I. D~c di~m ho,t dQng cua doanh nghi~p

1. Hinh thwc sci' hfru vanT~p dolm Cong nghi~p Cao su Vi~t Nam duQ'cchuy~n dbi tu mo hlnh Cong ty M~ - Cong tyCon (theo Quy~t dinh s6 24912006/QD-TTg ngay 30 thang 10 nam 2006 cua Thu tu6ngChinh pM v~ vi~e thlmh I~pCong ty M~ - T~p dolm Cong nghi~p Cao su Vi~t Nam) thlmhCong ty tnich nhi~m hfru h<:JnmQt thimh vien do NM nuae lam eM sa hfru (theo Quy~tdinh s6 9811QD-TTgngay 25/6/2010 eua Thu tu6ng Chinh phu) ill ngay 01/07/20IO,

np doan Cong nghi~p Cao su Vi~t Nam co tnleh nhi~m k~ thua cae quy~n va nghla Vl} phapIy eua T~p doan Cong nghi~p Cao su Vi~t Nam tmae khi ehuy~n dili.

Ten g<;>idAydu, giao dieh: T~p dolm C6ng nghi~p Cao su Vi~t NamTen giao dieh qu6e t~ eua np dolm: Vietnam Rubber Group, Limited.Ten vi~t tiit: VRG.

TI1,lSo' ehinh: S6 236 Nam Ky KMi Nghla, phuOng 6, qu~n 3, thimh ph6 H6 Chi Minh2. Linh v,!c kinh doanh

Nong nghi~p, thuang m(li, xufit nh~p khAu,tai ehinh, eong nghi~p, xay dlJllg va dieh Vl}.

3. Nganh nghS kinh doanh

Theo gifiy chUngnh~ dang kYkinh doanh Cong ty NM nuae s6 0301266564, dang ky IAndAuvan ngay 30 thang 6 nam 2010 do So' K~ hO<:Jchva DAutu TP H6 Chi Minh efip,ngimhngh~ kinh doanh: Tf\le ti~p san xufitkinh doanh va hO<:JtdQngdAutu tai chinh vao cae IInh"\IC

Q. Ngdnh ngh€ kinh doanh chinh: .- Tr6ng, cham soc khai thac, eh~ bi~n va kinh doanh mu cao su; tr6ngrUng va san xufit kinhdoanh eac san phdm g6 (bao g6m ca g6 nguyen li~u va g6 thanh phdm);

- Til ehuc nghien cUu, tu vfinehuy~n giao ky thu~t cong ngh~ trong slm xufit, ch~ bi~n, kinhdoanh cac slmphdm ill cay cao su va cay rUngtr6ng;- C6ng nghi~p san xufit, kinh doanh slm phdm cong nghi~p cao su, nguyen ph\l li~u nganhcong nghi~p cao su;

b. Ngdnh ngh€ kinh doanh co/ien quan:- Co khf: Duc, can thep; Sua chua, liip nip, ch~ t(lOeac san phdm co khi va thi~t bi eongnghi~pkhacDAutu kinh doanh k~t cfiuh<:JtAng,bfit dQng san (tren co So' dfit trilng cay cao su chuy~ndbi m\lc dich su d\lllg theo quy hO<:Jchcua dia phuang)

- HO<:JtdQngtai chirih, tin d\lllg va dich Vl} tai chinh

- Cong nghi~p di~n: Dftu tu xiiy d\ffig, khai tMc v~n hanh cac nha may nhi~t di~n, cac nhamay thuy di~n; Kinh doanh di~n theo quy dinh cua pMp lu~t

- Dftu tu pMt tri~n, t6 chuc quan Iy, khai tMc clmg bi~n, ben tMy nQidia va v~n tai duemgbQduemg thuy

- San xu~t, kinh doanh: V~t li~uxiiy dl,Ulg,v~t tu nong nghi~p- C~pnuac, su Iy nuac thai, dich V\ltrong linh V\lCmoi truemgc. Nganh nghi kinh doanh khtic:- Cac dich V\I: Do d;!c ban d6, thiim do dia ch~t, tu v~n dftu tu, thiet ke, khoa hQccong ngM,

tin hQc, ki~m dinh, giam dinh hang h6a, in ~, xu~t ban; Dao t(lO,di~u tri b~nh ngh~nghi~p va phvc h6i chuc nang; Thuong m;!i, xu~t nh~p kh~u, khach s;!n, du lich, xu~t khiiulao dQng

- Chiinnuoi gia suc4. B~e di~m hOl.'tdQng kinh doanh eua doanh nghi~p trong kY k~ toan co anh hlfiYng

d~n Bao clio tai ehinh

II. Ky k~ toan, don vi ti~n t~ sir d1]ngtrong k~ toan1. Ky ke toan nam (b~t dftuill ngay 0I/O1 ket thuc ngay 31/12)2. Don vi ti~n t~ su dVngtrong ke toan: D6ng Vi~tNam (VND)III. Chuan ml}"eva eh~ dQk~ toan ap d1]ng

1. Ch~ dQk~ toan ap d1]n~ .Don vi ap d\lng Che dQ ke toan Vi~t Nam ban hanh theo Thong tu so 200/2014ffT1BTC

ngay 22/12/2014, cac Chuftnm\lC ke toan Vi~t Nam do BQTai chinh ban hanh va cac Vanban sua d6i, b6 sung, huang d~n th\lc hi~n kern theo.

2 T A b< > • A t A th - h • k< t •. uyen 0 ve vl~e uan u e uan ml}"e e oanDon vi ap d\ll1gdftydu cac Chuftnm\lc ke toan va che dQke toan Vi~tNam3. Illnh thue k~ toan ap d\!ngDon vj ap dvng hinh thuc ke toan Nh~t ky chung (tren may vi tinh).IV. Cae ehinh saeh k~ toan ap d1]ng1. Nguyen t~e ghi nh,n cae khoan ti~n va cae khoan tlfong dlfong ti~nCac nghi~p V\I kinh te pMt sinh b~ng ngo;!i t~ duqc quy d6i ra d6ng Vi~tNam theo ti gia giao

dich thvc te ho~c ti gia cua Ngiin hang thuong m(li dang giao dich t;!i thai di~m phat sinhnghi~p V\I. T;!i thai di~m cu6i nam cac kho{mmvc ti~n t~ c6 g6c ngo;!i t~ duqc quy d6itheo ti gia CllaNH thuong m;!i giao dich thuemg xuyen (NH NN & PT NT CN Sai Gon)vao ngay ket thuc nien dQke toano

Chenh I~chti gia thanh toan thvc te pMt sinh trong kYket chuy~n van doanh thu ho~c chi phitai chinh trong nam tai chinh. Chenh I~ch ti gia do danh gia I(lis6 du cac khoan mvc ti~n t~t;!i thai di~m cu6i nam duqc h(lch toan theo Thong tu s6 179/2012ffT-BTC ngay24/10/2012, quy dinh v~ ghi nh~, danh gia, xu Iy cac khoan chenh I~ch ti gia h6i doaitrong doanh nghi~p.

Cac khOllntuong duong ti~n la cac khoan dftu tu ng~n h(lll khong qua 3 thang c6 kha nangchuy~n d6i d~ dang thanh ti~n va kh6ng c6 rui ro trong chuy~n d6i thanh ti~n k€ ill ngaymua khoan dAutu d6 den thai diem bao cao.

2. Nguyen t~e ghi nh,n hang tAn kho2.1 Nguyen tde ghi nhpn hang tan kho:Hang t6n kho duqc ghi nh~ theo gia g6c. TruOng hqp gia trj thuftn c6 the th\lC hi~n duqc

tMp hon ¥ia g6c thi pMi tinh theo giatrj thuftn c6 the th\lC hi~n duqc. Gia g6c hang t6nkho bao gom chi phi mua, chi phi che bien va cac chi phi lien quan trvc tiep khac phat sinhd~ c6 duQ'chang t6n kho a dia di~m va tr(lllgthai hi~n t;!i.

Gia g5c clla hang t6n kho mua ngoili bao g6m gia mua, cac lo<).ithutl khong dugc hoan I<).i,chi phi v~n chuyen, b5c xt\p, bao quan trong qua trinh mua hang vil cac chi phi khac colien quan tn,rctitlp dt\n vi~c mua hilng t6n kho.

Nhiing chi phi khong dugc tinh vilo gia g5c hang t6n kho:- Cac khoan chit\t khfru thuong m<).ivil giam gia hang mua do hang mua khong dUngquy cach

> 'pham chat

- Chi phi nguyen v~t li~u, chi phi nhan cong vil cac chi phi san xufrt kinh doanh khac phatsinh tren muc binh thuemg

- Chi phi hilo quan hilng t6n kho trir cac chi phi hilo quan hilng t6n kho dn thit\t cho qua trinhsan xufrttit\p theo vil chi phi bao quan hang t6n kho phat sinh trong qua trinh mua hang

- Chi phi ban hang- Chi phi quan Ii doanh nghi~p

2.2 Phll'O'ngphtip tinh gia hang tOnkho: np doan hJa chc;mtheo quy dinh pM hgp vai tinhhinh san xufrtkinh doanh clla don vi

2.3 Phll'O'ngphap h(lch toan hang tOnkho: T~p doiln ap dl,lngphuong phap ke khai thuemgxuyen de h<).chtoan t6n kho

2.4 Phll'ong phap llj.pd(l'phong giam gia hang tOn kho: DlJ phong giam gia hang t6n khodugc I~pvilo thai diem cu5i nam lil 85 chenh I~ch gifra gia g6c cua hang t6n kho Ian hongia tri thufm co the thlJChi~n dugc cua chUng(nt\u co). Gia tri thuful co the th\l'Chi~n dugcCllahang t6n kho dugc xac dinh theo quy djnh clla Chu:1nmlJCkt\ toan s6 2 "Hilng t6nkho". Phuong phap I~p dlJ phong giam gia hang t6n kho lill~p theo s6 chenh I~ch gifra s6dlJ phong phai I~p nam nay v<'ris6 dlJ phong dii I~p nam truac chua sir dl,lllght\t, dful dt\nnam nay phai I~pthem hay hoan nh~p,

3. Nguyen tic ghi nh~n va khiu hao tai san c8 dinh3.1. Nguyen tdc ghi nhlj.n TSCD huu hinh, TSCD vo hinh: Tai san c6 djnh dugc ghi nh~theo gia g6c. Trang qua trinh sir dl,lng,tili siln c6 djnh dugc ghi nh~ theo nguyen gia, haoman liiy kt\ vil gia tri can I<).i.

3.2. Nguyen tdc ghi nhlj.n TSCD thue tai chinh: Tai san c6 dinh thue tili chinh dugc ghinh~n nguyen gia theo gia tri theo gia tri hgp Iy ho~c gia tri hi~n t<).iCllakhoan thanh toantien thue t6i thieu (khong bao g6m thut\ GTGT) vil cac chi phi tn,rc tit\p phat sinh ban d:1ulien quan dtln TSCD thue tili chinh. Trong qua trinh sir dl,lllg,TSCD thue tili chinh duqcghi nh~ theo nguyen gia, hao man liiy kt\ vil gia tri can I<).i

3.3. P/llrong phap khau hao TSCD huu hinh, TSCD vo hinh: Khfru hao dugc trich theophuong phap duemg thfulg. Thai gian khfru hao duqc uac tinh pM hgp v<'riquy dinh t<).iQuytltdinh s6 203/2009/QD-BTC ngily20/10/2009 clla B(l Tai chinh nhu sau:

- Nhil cira, v~t kit\n trUc 05-50 nam- May moc, thit\t bj 03-10 nam- Phuong ti~n v~ tai 06-10 nam- Thit\t bi van phOng 03-10 nam- Ban quyen phfulmem 10nam3.4. PhU'O'1lgphap khflu hao TSCD thue tai chinh: Tai san c6 dinh thue tili chinh duqc trichkhAuhao TSCD Clladon vj, D6i v<'rinhiing TSCD khong ch~c chful se duqc mua I<).ithi se~~~~~~~~~~~~~~~~~~~hfru ich Cllano.

4. Nguyen tic ghi nhan va khftu haa bit dQng san dAu ttr4.1. Nguyen tdc ghi nhlj.n bflt d{Jngsan tMu til':Bfrtd(lng san dAutu duqc ghi nh~ thea gia.~~~~~~~~~~~~~~~.~ghinh~ theo nguyen gill, hao man 1iiy ke vil gia trj can I<).i.

4.2.Nguyen tde va phu'ung phtip khau hao bat d{}ngsan d!iu tu': Bftt dQng san d~u tu duQ'ctinh, trich khftu hao nhu cac TSCD khac clla dan vi.

5. Nguyen t~e ghi nh~n eae khoan d~u tu tili ehinh'Khoan d~u tl! van c6ng ty con, c6ng ty lien k~t duQ'c k~ toan theo phuang phap gia g6c. LQ'inhu{in thuan duQ'c c~ia ill c6ng ty con, c6ng ty lien ket phat sinh sau ngay dau tu duQ'c ~hinh{in vao bao cao ket qua kinh doanh. Cac khoan duQ'c chia khac (ngoili IQ'inhu{in thuan)duQ'c coi Iii ph~n thu h6i cac khoan dilu tu vii duQ'c ghi nh{in Iii khoan giam trir gia g6c d~utu.

Khoan d~u tu vilo c6ng ty lien doanh duQ'c k~ tmin theo phuang phap gia g6c. Khoan g6pv6n lien doanh kh6ng di€u chinh theo thay d6i clla phk sa hiiu clla c6ng ty trong tili santhufrn clla c6ng ty lien doanh. Bao cao k~t qua san xuftt kinh doanh clla dan vi pban anhkhoan thu nh{ip duQ'c chia ill Ic;rinhu{in thu~n IllYk~ cua c6ng ty lien doanh phat sinh saukhi g6pv6n lien doanh.

HO\lt dQng lien doanh theo hinh thuc HO\lt dQng kinh doanh d6ng ki~m soM duQ'c c6ng ty apd\lllg nguyen t~c chung nhu d6i vai cac hO\ltdQng kinh doanh thOng thuemg khac.

Trong d6: C6ng ty theo doi rieng cac khoan thu nh{ip, chi phi lien quan d~n hO\lt dQng liendoanh va th\fC hi<\lnphiin b6 cho cac ben trong lien doanh theo hqp d6ng lien doanh; C6ngty theo doi rieng tai san g6p v6n lien doanh, ph~n v6n g6p vilo tili san d6ng ki~m soat viicac khoan c6ng nQ'chung, c6ng nQ'rieng phat sinh 1irhO\lt dQng lien doanh.

Cac khoan d~u tu chUng khoan t\li thOi di6m bao cao, n~u:- C6 thai h\ln thu h6i hoi;ic dao h\ln kh6ng qua 3 thing k6 1ir ngily mua khoan dfru tu d6 duQ'ccoi Iii "tuang duang ti€n"

- C6 thai h\ln thu h6i duai mQt nam hoi;ic trong mQt chu kY kinh doanh duQ'c phan 10\li Iii taisan ng~ h\lllC6 thOi han thu h6i tren mQt nam hoi;ic han mQt chu kY kinh doanh duQ'c phan 10\li Iii taisan dili h\ln.

6. Nguyen t~e ghi nhan va van bOa cae khoan ehi phi di yayChi phi di yay duQ'c ghi nh{in vao chi phi san uk kinh doanh trong ky khi phat sinh, trir chiphi di yay lien quan tr\fC ti~p d~n vi<\lcdfru tu xay d\l'llg hoi;ic san xuftt tai san da dang duQ'ctinh vilo gia tri tai san d6 (duQ'c v6n h6a) khi c6 dll cac di6u ki<\lnquy dinh trong chufrnm\fc k~ toan Vi<\ltNam s6 16 "chi phi di vay".

Chi phi di yay lien quan tf\l'C ti~p d~n vi<\lcd~u tu xay d\l'llg hoi;ic san xuftt tii san da dangduQ'c tinh van gia tri Clla tai san d6 (duQ'c v6n h6a), bao g6m cac khoan liii ti€n yay, phanb6 cac khoan chi~t khftu hoi;ic ph\! trQi khi phat hanh trai phi~u, cac khoan chi phi ph\! phatsinh lien quan tai qua trinh lam tM tI,Icyay.

Vi<\lcv6n bOa chi phi di yay se duQ'c t\lffi ngung I\li trong cac giai dO\ln mil qua trinh d~u tuxay d\l'llg co ban hoi;ic siln xuftt tili san da dang bi gian dO\lll, trir khi gian dO\lll d6 Iii c~nthi~t.

Vi~c v6n h6a di yay se chftm dlrt khi cac hO\lt dQng cM y~u cfrn thi~t cho vi~c chuftn bi duatai san da dang van su d\!ng hoi;ic ban dii hoan thanh. Chi phi di yay phat sinh sau d6 seduQ'c ghi nh{in la chi phi siln xuftt kinh doanh trong kY khi phM sinh.

Cac khoan thu nh{ip phat sinh do dfru tu t\lm thai cac khoan yay rieng bi<\lttrong khi cha sud\Jllg vao m\!c dich c6 duQ'c tili san da dang thi phili giam trir (-) van cac chi phi di yay khivanhOa.

Chi phi di yay duQ'c v6n h6a trong kY khong duQ'c vuqt qua t6ng s6 chi phi di yay phat sinhtrong kYoCac khoan liii ti€n yay va khoan phan b6 chiet khftu hoi;ic ph\! trQi duQ'c v6n hOatrong kY khong duQ'c vuqt qua s6 liii yay th\fc t~ phat sinh va s6 phan b6 chi~t khftu hoi;icph\! trQi trong kY d6.

7. Nguyen t~e ghi nh~n va van bOa cae khoan ehi phi khae7.1.Chi phi tra truue: Chi phi tra truac phiin b6 cho hO\lt dQng d~u tu xay d\l'llg co ban, cait\lO,nang cftp TSCD trong kY dugc v6n hOa vao TSCD dang dugc d~u tu hoi;ic cai t\lOnangcAp d6.

7.2. Chi phi khde: Chi phi khac ph\lc V\lcho ho~t dQngdiu tu xay d\ffig co ban, cai t~o, nangcap TSCD dang du'lc diu tu ho(ic cai t~o nang cap d6 .

7.3. PhU'07lgphdp phlin bn ehi phi tra trude: Cac chi phi tra truac chi lien quan d~n chi phisan xu~t kinh doanh nam tfli chinh hi~n t~i du'lc ghi nh~ la chi phi tra truac ngan h~n vaduqc tinh vao chi phi san xu~t kinh doanh trong nam tai chinh.

Cac chi phi sau day dii phat sinh trong nam tai chinh nhung du'lc h~ch toan vao chi phi tratruae dai hl).Ild&phan b6 din vao k~t qua ho~t dQngkinh doanh trong nhi&unam:

- Chi phi tMnh I~pChi phi ho~t dQng,chi phi chu&nbi san xu~t (bao g6m chi phi dao t~o)

- Chi phi chuy&ndia di&m,chi phi t6 ehuc I~idoanh nghi~p- Chi phi ch~y thti c6 tai, san xu~t tM phat sinh Ian.

Vi~c tinh va pMn b6 chi phi san xu~t dai h~n vao chi phi san xu~t kinh doanh trong ky h~chtoan du'lC can cu vao tinh ch~t, muc dQtimg lo~i chi phi d&chQnphuang phap va phan b6hqp Iy.

8. Nguyen tile ghi nh~n ~hi phi phili tril .Cac khoan chi phi th1)"cte chua phat sinh nhung du'lc trich truac vao chi phi san xuat, kinhdoanh trong ky d&dam bao nguyen t~c phil hqp giii doanh thu va chi phi. Khi cac chi phido pMt sinh, n~u c6 chenh I~ch vai s6 da trich, k~ toan ti~n Mnh ghi b6 sung hO(icghigiam chi phi tuang ung vai phin chenh I~ch.

9. Nguyen tile va phlfOllg phap ghi nh~n eae khmin d., phong phili tril9.1. Nguyen tde ghl nh{in d(r phimg phai tra: Cac khoan d1)"phong pMi tra du'lc ghi nh~ntheo cac di&uki~n quy dinh trong chu&nm1)"Ck~ toan s6 18 "Cac khoan d1)"phong, tai sanva n'l ti&mtang".

9.2. Phul1llg phtip ghi nh{i'.' d(r phimg phai tra: Cac khofm d1)"phong pMi tra du'lc I~p them(ho(ichoan nh~p) theo so chenh I~ch Ian han (ho(icnh6 han) giiia so pMi tra pMi I~pnamnay so v6i s6 d1)"phong phili tra da I~pnam truac chua su d\lllg dang ghi tren s6 k~ toano

10. Nguyen tile ghi nh~n vBn ehii sO'hfru -10.1 Nguyen tde ghi nh{in van dftu tu ella CSH, th{ing du van en phftn, van khtie ellaCSH

van dftu tu ella ehll sO'huu: Du'lc ghi nh~ theo s6 v6n th1)"cg6p clla chll sa hfru, bao g6mca v6n nha nuac clla np doan diu tu t~i cac Cong ty con 100% v6n nha nuac, cac dan viS1)"nghi~p c6 thu.

van khtie ella ehll sO'huu: Du'lc ghi nh~n theo gia trj con I~i giiia gia trj hqp Iy clla cac tilisan rna doanh nghi~p du'lc cac t6 chuc, ca nhan khac tiiing,bi&u,sau khi trti di cac khoanthu~ pMi nQp(n~u c6) lien quan d~n cac tai san du'lc bi~u, t(ingnay. Ngoai ra la cac khoanb6 sun~ ill ho~t dQngkinh doanh clla ~oanh nghi~p theo quy dinh ella chinh sach tai chinh(Bao gom ca Cllacac Cong ty 100% von nha nuac, cac dan vj S1)"nghi~p c6 thu).

10.2 Nguyen tde ghi nh{in ehenh [feh dtinh giti [(Ii tiii san10.3 Nguyen tde ghi nh{in etie khoan ehenh [feh ti giti hal dotii: Khoan chenh I~ch tl giadang du'lc philn anh tren bang can d6i k~ toan la chenh l~ch ti gia phat sinh ho(ic danh giaI~icu6ik)' clla cae khoan m\lCti&nte (lai ho(ic 16 tl gia) Cllaho~t dQngdiu tu xay d\l'I1gcoban (giai dol).Iltruac ho~t dQng,chua hoan thanh diu tu).

llNguyen tile va phlfOllg phap ghi nh~n doanh thu11.1 Doanh thu btln hiing: Du'lc ghi nh~ khi d6ng thm thoa man cac di&uki~n sau:- Ph&n.lan rlii ro va I'li ich g~ lien vai quyen sa hfru san phAmho(ie hang h6a da du'lcehuyen giao cho ngum mua

- Dan vi khong con n~ giii quyen quan Iy hang h6a nhu ngum sa hfru hang h6a ho(iequyen ki&msoat Mng h6a

- Doanh thu du'lc xac djnh tuang d6i ch~e ch~- Dan vj dii thu du'lc hO(icse thu du'lc lqi ich kinh t~ ill giao djch ban hang- Xac dinh du'le chi phi lien quan d~n giao djch ban hang

Doanh thu ban hilng duqc xac dinh thea gia trj hqp Iy clla khoan ti~n dii thu ho;;.cse thu duqcthea nguyen t~c k~ toan d6n tich. Cac khoim nh~n truac clla khach himg kh6ng duqc ghinh~n la doanh thu. TruOng hqp ban hilng tra ch~m thi liii tni ch~m duqc hoan liii a khoanm\lC"doanh thu chua th\l'c hi~n" va se ghi nh~n vao doanh thu hO(ltd(>ngtai chinh khi d~nh(lllthu duqc khoan ti~n liii nay.

11.2 Doanh thu cung clip dich V{l: Bao g6m ca doanh thu phi quan Iy t~p trung toan nganh.Duqc ghi nh~n khi k~t qua clla giao dich d6 duqc xac dinh m(>tcach dang tin c~y. TruOnghqp vi~c cung cap dich V\l lien quan d~n nhi~u IcY thi doanh thu duqc ghi nh~n trong kytheo k~t qua phAncong vi~c dii hoan thilnh vao ngay I~pBang can d5i k~ toan clla ky d6.~~~~~~~~~~*~~~~~~~sm:

- Doanh thu duqc xac dinh tuang d5i ch~c chfu- C6 kha nang thu duqc Iqi ich kinh t~ ill giao dich cung cap dich V\ld6- Xac dinh duqc phAncong vi~c dii hoan thilnh vao ngay I~pBang can d5i k~ toan- Xac dinh duqc chi phi pMt sinh cho giao dich va chi phi dS hoan thilnh giao dich cung capdich ~ d6. PhAn c6ng vi~c cung cap dich V\ldii hoan thilnh duqc xac djnh theo phuongpMp danh gia cong vi~c hoim thilnh.

11.3 Doanh thu hO(lt tl{}ng ttli chinh: Doanh thu pMt sinh ill ti~n liii, c6 tuc, Iqi nhu(in duqcchia va cac khoan doanh thu hO(ltd(>ngtai chinh khac duqc ghi nh(in khi th6a miin d6ngthai hai di~u ki~n sau:

- C6 kha nang thu duqc Iqi ich kinh t~ tu giao dich d6- Doanh thu duqc xac dinh tuong d5i ch~c ch~nC6 ruc, Iqi nhu(in duqc chia duqc ghi nh(in ghi C6ng ty duqc quy~n nh(in cd tuc ho;;.cduqcquy~n nh(in lqi nhu(in ill vi~c g6p v5n.

12Nguyen tlie va phuong philp ghi nh~n chi phi tai chinh:Cac khoan chi phi duqc ghi_nh(invao chi.phi tili chinh bao ~6m:- Chi phi ho;ic cac khoiln 16lien quan den cac hO(ltd(>ngdau tu tai chinh.Chi phi cho yay va di yay v5nCac khoan 16do thay ddi ti gia h5i doai clla cac nghi~p V\lphat sinh lien quan d~n ngo(li t~

- D\l'ph6ng giam gia dAutu chUngkhoanCac khoan tren duqc ghi nh(in theo tdng s5 pMt sinh trang IcY, kh6ng bi! tm vai doanh thuhO(ltd(>ngtai chinh.

13Nguyen tlic va phuong philp ghi nh~n chi phi thuS thu nh~p doanh nghi~p hi~n hanhChi phi thu~ thu nh(ip doanh nghi~p hi~n hilnh duqc xac dinh tren C(J so thu nh(ip chiu thu~ vathu~ suat thu nh(ip doanh nghi~p trong nam hi~n hilnh.

Chi phi thu~ thu nh~p doanh nghi~p hom l(li duqc xac dinh tren co so s5 chenh I~ch t(lm thiYiduqc khau tm, s5 chenh I~ch t(lmthai chiu thu~ va thu~ suat thu~ thu nh(ip doanh nghi~p.

Sau day la cac thuy~t minh chi ti~t cac chi tieu tai chinh bfug s5 li~u C\lthS.

V. Cae S\f ki~n ho~c giao djeh trQng ySu trong kYkS toan glib nien d(l

1. Giai thich v~ tinh thiYi~ ho;ic tinh chu ky clla cac hO(ltd(>ngkinh doanh trong IcY k~ toangifranien d(>:Kb6ng thanh ddi

2. Trinh bay tinh chat va gia tri clla cac khoan m\lCanh hUOngd~n tai san, nq pbai tra, ngu6nv5n chll so hiiu, thu nh~p thuftn, ho(ic cac lu6ng ti~n duqc coi la y~u t5 khong binh thuOngdo tinh chat, quy mo ho(ic tac d(>ngclla chUng:Kb6ng c6

3. Trinh bay nhUng bi~n d(>ngtrong ngu6n v5n cM so hiiu va gia tri liiy k~ tinh d~n ngay l(ipBao cao tai chinh gifra nien d<),ciing nhu phAnthuy~t minh tuong Ungmang tinh so sanhclla cUngIcY kS toan tren clla nien d<)truac gADnhat : Khong thay dd!.

4. Tinh chat va gia tri CllanhUng thay d6i trong cac uac tinh k~ toan dii duqc bao cao trongbao cao gifra cac men d<)truac clia nien d<)k~ toan hi~n t(liho(ic nhUng thay d6i trong uactinh k6 toan dii duqc bao cao trong cac nien d<)truac, n6u nhUng thay thdi nay co anhhuang trQngy6u d6n IcY k6 toan gifranien d<)hi~n t(li:Kbong thay d6i

5. Trinh bay vi~c phiit'Mnh, mua I(li va hoan tni cac chUng khoan ng va chUng khoan ~6n :(Kh6ngc6)

6. Cd ruc dii tra (tdng s6 hay tren mili cd ph~n) Clla cd phi~u phd thOng va cd phi~u Uti diii (apd\lng cho cong ty cd ph~n): (Khong co)

7. Trinh bay doanh thu va k€t qua kinh doanh bQ ph?n theo linh Y\l'Ckinh doanh ho~c khuVl,lCdia Iy tren ca sa phan chia Clla bao cao bQph?n (Ap d\lng cho cong ty niem y~t): Danvi chua ghi nh~n doanh t?U phi quan Iy va lqi nhu~n t~p trun~ quy I nam 2016 clla c~c danvi thilnh vien pMi nQp veS. Trinh bay nhftng S\l'ki~n trQng yeu pMt sinh sau ngay ket thucky k€ toan gifra nien dQ chua dugc pMn anh trang Bao cao tai chinh gifra nien dQ: (KhOngco)

9. Trinh bay nhftng thay ddi trong cac khoan ng ti@mtang ho~c tai san ti@mtang k~ tiT ngayk€t thuc kY k~ toan nam g~n nhAt: Khong thay ddi

10. Cac thOng tin khac: . Dan vi chua tinh cac khoan pMi thu v@g6c va liii cho vay va di nayn€u chua d~n kYh(m pMi thu, pMi tra.

L~p, ngay 27 thang 4 nam 2016

•

NGlfOl L~ BlEU

Phflm Thj Thu Huung

KE ToAN TRlfONG

yHuynh Van Bao

TdlnTho~ft