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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

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T4P DoAN CN CAO SUVI~T NAM

CONGTYMJ):

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

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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

- 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

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

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

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

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