CONG TY CO PHAN XAY DlTNG CAO SU DONG NATstatic2.vietstock.vn/data/UPCOM/2016/BCTC/VN/NAM/... · ... nua) va dong vat song (trir hat didu, bong vai va dong vat ... cac loai; Cat tao

CONG T Y CO PHAN XAY DlTNG CAO SU DONG NAT

B A G C A O T A J C H I N H H O P N H A T

Cho nam tai chinh ket thiic ngay 31/12/2016

CHL/NG THliC BAN SAO NAY DUNG BAN C H I ' N H

So: Quyen:... JT.^.N.CTi.tSS Ngay....OA Thang....4 Nam20./1A.

K/T CHU TICH PHO CHU TICH

T a V a n H a u

CONG TY CO PHAN XAY DlTNG CAO SU DONG N A I Xa Xuan Lap, thi xa Long Khanli, tinh Ddng Nai

M U C L U C

Trang

BAG CAO CUA BAN TONG GIAM DOC 2-4

BAG CAO KIEM TOAN D O C LAP , 5-6

BAO CAO T A I CHINH HOP N H A T D A DUOC K I E M TO A N l - 40

Bang can doi ke toan hop nhat 7 - 8

Bao cao ket qua hoat dong kinh doanh hop nhat 9

Bao cao luu chuyen tien te hop nhat 10-11

Ban thuj et minh Bao cao tai chinh hop nhat 12-40

1

C O N G T Y C O P H A N X A Y DlTNG C A O S O D O N G N A I

Xa Xuan Lap, thi xa Long Khanh, tinh Dong Nai

B A G C A O C U A B A N T O N G G I A M D O C

Ban Tong Giam doc Cong ty Co phan Xay dung Cao su D6ng Nai, ten giao dich qu6c td Dong Nai Rubber Construction Joint Stock Company; ten goi tat la Dorucon (sau day goi tat la 'Cong ty') trinh bay Bao cao nay va Bao cao tai chinh hop nhat cua Cong ly cho nam tai chinh ket thuc ngay 31/12/2016.

C O N G T Y

Cong ty Co phan Xay dung Cao su Dong Nai hoat dong theo Giay chung nhan dang ky kinh doanh Cong ty c6 p h k s6 4703000510 ngay 05/3/2008, dang ky thay doi Ian thu 1 ngay 21/8/2009, dang ky thay d6i ikn thu 2 ngay 04/03/2011 do Phong dang ky kinh doanh thuoc Sd Ke hoach va Dau tu Tinli Dong Nai cap.

Hoat dong chinh cua Cong ty bao gom: Lap cat he thong cap, thoat nude, 16 sudi va dieu hoa khong khi; Thi cong cong trinh cap thoat nude; Xay dung cong trinh ky thuat dan dung khac; San xuat san pham tu go; San xuat san pham tu tre, nua, rom, ra, va vat lieu tet ben; Kinh doanh bat dong san, quyen su dung dat thuoc chii sd huu, chu su dung hoac di thue; Trong va cham s6c rung; Hoat dong kien true va tu van ky thuat lien quan; Tu van thiet ke, giam sat, cong trinh, dan dung, cong nghiep, giao thong; Xay dung cong trinh cong ich; Xay dung cong trinh dudng sat va dudng bo; San xuat be tong va cac san pham tir xi mang va thach cao; San xuat plastic va cao su tdng hop dang nguyen sinh; Ban budn vat lieu, thiet hi lap dat khac trong xay dung; Ban budn ndng, lam san nguyen lieu (tru go, tre, nua) va dong vat song (trir hat didu, bong vai va dong vat hoang da); Chuan hi mat bdng; Khai thac lam san khac tru go; Pha do; lap dat he thong dien; boat dong tu van quan ly; Xay dung nha cac loai; Cat tao dang va hoan thien da./.

Cong ty CO tru sd chinh dat tai Ap Trung Tam, xa Xuan Lap, thi xa Long Khanh, tinh Ddng Nai.

Von dieu le cua Cong ty theo Giay chung nhan dang ky kinh doanh la 16.000.000.000 ddng, tdng sd cd phan la 1.600.000 cd p l i n , menh gia 10.000 ddng/01 cd phan.

Vdn phap dinh cua Cong ty 6.000.000.000 d k g (XXM Oi ifdng).

TT Cd ddng sang lap Sd cd phan Ty le %

1 Cong ty TNHH MTV Tdng Cdng ty Cao su Ddng Nai 464.000 29,0 2 Vdn ngudi lao ddng 178.700 11,2 1 J Von una dau tu ciucu luoc 448.000 28,C 4 Vdn ngoai doanh nghiep 509.300 31,8

Cong 1.600.000 100

K E T QUA HOAT BONG K I N H DOANH HOP NHAT

Lg-i nhu.an sau thue cua c6 ddng cua cdng ty me cho nam tai chinh ket thuc ngay 31/12/2016 ciia Cdng ly la 1.774.624.989 dong (cho nam tai chinh ket thiic ngay 31/12/2015 la 2.483.947.052 ddng).

c A C su KIEN SAU NGAY KHOA S O KE T O A N LAP BAG CAO T A I CHINH HOT NHAT

CTiung tdi thay klidng plat sinh bat ky su kif n nao c6 anh huoTg den cac thdng tin da duot trinh bay ts'ong Bao cao tai chinli hop nhdt ciing nhu c6 Ireac c6 the tac ddng dang kd den boat ddng cua Cdng ty.

CONG T Y CO PHAN XAY DlTNG CAO SU DONG NAI

Xa Xuan Lap, thi xa Long Khanh, tinh B5ng Nai

HOI DONG QUAN TRI

Cac thanh vien Hoi dong quan tri vao ngay lap bao cao nay nhu sau:

Ong Le Van Liem Chii tich

Ong Ho Van Nha Uy vien

Ong Nguyen Van Thanh Uy vien

Ong Bui Phudc Tien Uy vien

Ong Mai Viet Xuan Uy vien

B A N K I E M S O A T

Cac thanh vien ciia Ban kiem soat vao ngay lap bao cao nay nhu sau:

Ong Nguydn Van Thao Tnrdng ban

Ong Nguydn Chi Hidu Thanh vien

Ong Nguydn Trong Hung Thanh vien

B A N T O N G G I A M D O C

Cac thanh vien Ban Tdng Giam doc vao ngay lap bao cao nay nhu sau:

Ong Le Van Liem Tong Giam ddc

Ong Hoang Trong Viet Hung Pho Tong Giam ddc

Ong Ho Van Nha Pho Tdng Giam doc ~^

K I E M T O A N VIEN f

ro. Cdng ty TNHH Kiem toan va Tham dinh gia Viet Nam (AVA) da thuc hien kiem toan Bao cao tai clu'nii hop nu, nhdt nam 2016 cho Cdng ty. Kiem toan vien khdng cd bat ky quan he kinh td hoac quydn loi kinh te nhu gop T N von CO phan, cho vay hoac vay von tu khach hang, la cd '*dng chi phdi ciia khacli hang hoac ky kdt hop dong gia . -cdng dich vu, dai iy tieu tiiu hang hoa... ~-

C O N G B O T R A C H N H I F M C U A B A N G I A M D O C D O I V O T B A O C A O T A I C H I N H H O P N H A T

Ban Tong Giam doc Cdng ty chju trach nhiem dam bao cac bao cao tai chinh hop nhat cho tirng nam tai chi'nh phan anh trung thuc va hop ly tinh hinh boat ddng, kdt qua kinh doanh hop nhat va tinii hii;h luu chuyen tien td hop nhat cua Cdng ty trong nam. Trong qua trinh lap Bao cao tai chinh hop nhat nay, Ban Tong Giam doc Cdug ty cam kdt da tuan thii cac ydii can sau: '

• Lira chpii cac chinh sach ke toan tln'cli hop va ap dung cac chinh sach nay mot each nhat quan;

f Tliiic hicn cac danh gia va udc ti'iih mot each hop ly va than trong;

• Neu ro cac cliudii muc kd toaii ap dung cho Cdng ty cd dugc tuan thii hay khdng va tkt ca nhung sai idch trgiig yen so vdi nhung chuan muc nay da dugc triiih bay va giai tln'cli trong Bao cao tai chinh hop nhat;

• Lap Bao cao tai chinh iigp nhat tren co' sd nguydn tac hoat ddng lien tuc, iru trudiig hgp khdng the cho rang Cdng ty sc tidp tqc hoat ddng.

3

C O N G T Y C O P H A N X A Y D U N G C A O S U D O N G N A I

Xa Xuan Lap, thj xa Long Khanh, tinh B6ng Nai

Ban Tdng Giam doc cam kdt ring Cdng ty da tuan thii nhung yen can neu tren trong viec lap Bao cao tai chinh hop nhit.

Ban Tdng Giam ddc chin trach nhiem dam bao vide cac sd ke toan thich hop dupe luu giir dd phan anh tinh hinh tai chinh ciia Cdng ty, rniic do trung thuc, hop ly tai bat cu thdi didm nao va dam bao rang cac sd kd toan tuan thii vdi he thdng ke toan da duoc dang ky. Ban Tdng Giam ddc cung chiu trach nhiem trong vide bao dam an toan tai san ciia Cdng ty va thuc hien cac bien phap thich hgp de ngan chan, phat hien cac hanh vi gian Ian va cac vi pham khac.

Ban Tdng Giam ddc Cdng ty cam ket ring Bao cao tai chinh hgp nhit da phan anh trung thuc va hgp ly tinh hinh tai chinh hgp nhat ciia Cdng ty tai thdi didm ngay 31/12/2016, kdt qua kinh doanh hgp nhit va tinh hinh luu chuyen tien td hop nhat cho nam tai chi'nh ket thiic cung ngay 31/12/2016, phii hgp vdi chuan muc, che do ke toan Viet Nam va tuan thii cac quy dinh hien hanh cd lidn quan.

Thay mat va dai didn cho Ban Tdng Giam ddc,

Le Van Liem Tdng Giam ddc Dong Nai, Viet Nam Ngay 03 thdng 03 nam 2017

Con;; ty TNHH Kiem loan va Tham dinii gia Viet Nam

Ola chi: Tang 14 Toa nha Suclito, ciiKlng Me Th P. M." Dinh ! O. M?n, TiV 1 ioiri, Ha Noi, Viet Narn Tel: i+ta 4i 3868 9566 / (+84 4) 3868 9588 Fax: (+84 4) 3868 6248 VVelj: kiernloaiiriva.comA'Ti

So: 0282/BCKTyTC/NV6

BAO CAO K I E M TOAN DOC LAP

Ki'nh giii: Cac Co dong, Hoi dong quan tri, Ban kiem soat. Ran Tong Giam doc

Cong ty Cd phan Xay dung Cao su Ddng Nai

Chung tdi da kiem toan Bao cao tai chinh hop nhat nam 2016 cua Cong ty Co phan Xay dung Cao su Dd'ig Nai dup'c lap ngay 03/03/2017, tir trang 07 den trang 40, bao gom: Bang Can doi ke toan hop nhat tai ngay 31/12/2016, Bao cao ket qua hoat ddng kinh doanh hop nhat, Bao cao luu chuydn tien td hop nhat cho nam tai chi'nh ket thtic ciing ngay va Ban thuydt minh bao cao tai chi'nh hop nhat.

Trach nhiem cua Ban 'fdng Giam ddc i i

Ban Tdng Giam doc Cdng ty chiu trach nhiem ve vide lap va trinh bay trung thuc va hop ly Bao cao tai chinh hgp nhat cua Cdng ty theo chuan mirc kd toan, che dd kd toan Viet Nam va cac quy djnh phap ly co lidii quan den vide lap va trinh bay bao cao tai chinh hop nhat va chju trach nhiem ve kiem scat ndi bd ma Ban Tdng Giam ddc xac djnli la can thiet dc dam bao cho vice iap va trinh bay Bao cao tai chinh hgp nhat khdng cd sai sot irgiig ydii do gian Ian hoac nham Ian.

Trach nhiem cua Kiem toan vien

Trach nhicni cua chung tdi la dua ra y kien ve Bao cao tai chinli hop nhat dua tren kdt qua cua ciidc kiem toan. Chung tdi da tien hanh kiem loan theo cac chuan muc kiem toan Viet Nam. Cac chuan muc nay yeu can chung tdi tuan thu chuan muc va cac quy djnh ve 6?:j due nghe nghiep, lap kd hoach va thuc hien cudc kiem toan de dat dii'O'c sy dam bao ho'p ly ve vide lieu Bao cao tai chinh hop nhnt cua Cong ty c6 con sai sot trong yen hay khdng.

Cdng viec kiem toan bao gom thuc hien cac !hu tuc nham thu thap cic bang chung kiem toan ve ckc sd lie i va thuydt minh trdn Bao cao tai chinh hop nhat. Cac thu tuc kidm toan duoc lira chon diia tren xet doan ciia kiem toan vien, bao gdm danh gia rui ro co sai sot trong yen trong Bao cao tai chinh hgp nhat do gian Ian hoac nhiim Ian. Khi thuc hicn danh gia cac rui ro na}', kiem loan vien da .xem xet kiem soat ndi bp ciia Cdng ty lien quan den viec lap va trinh bay Bab cao tai chinh hop nhat trung thirc, hop ly nham thiet ke cac diu tuc kiem loan phi hgp vdi tinh hinh thuc te, luy nhicn khdng nham nmc dicli .lira ra y kien ve liieu qua cua kidm soat ndi bo cua Cdng ty. Cdng vide kiem toan cung bao gdm danh gia tinh thich hgp ci'ia cac chinh sach kd toan duoc ap dung va tinh hgp ly ciia cac udc tinh ke toan cua Ban Tdng Giam ddc cung nhu danh gia vice trinh bay tdng the Bao cao tai chinh hop iihat.

1 • \ ••

Chung tdi (in tudng ifmg cac bang chung ki.3m tOaii ma chinig tdi da tlui liiap dugc la day dii va thich hgp lam co sd cho y kien kiem toan ciia chung tdi

5

lli.mh xicii 1 l.mj; l.imn ii MCI 111i6 msivvoi idwit ie .

Y kien cua kiem toan vien

Theo y kien cua chung toi, Bao cao tai chi'nh hop nhat da phan anh trung thuc va hop ly, tren cac khia canh trong ydii tinh hinh tai chinh hop nhAt cua Cong ty C6 ph§n Xay dung Cao su Dong Nai tai ngay 31 thang 12 nam 2016, cung nhu ket qua hoat dong kinh doanh hop nhAt va tinh hinh luu chuyen tien te hop nhat trong nam tai chmlvkeT-tlfdci^ ngay, nhu hop vdi chuan muc ke toan, che do ke toan doanh nghiep Viet Nam va cac quy dinlutmAMf ccTlieh.tiPan den viec lap va trinh bay bao cao tai chinh hop nhat.

\ - - \ T H A M O I N H / ,

BUI Dire VINH Pho Tong Giam doc Sd GiAy CN DKHN kidm toan: 0654-2013 -126 - 1 Thay mat vd dm dim cho CONG T Y TNHH K I E M TOAN VA IHAM DINH GIA V I E T NAM Hn Noi, ngdy 03 thdng 03 nam 2017

DANG NGOC KHANH Kiem toan vien Sd GiAy CN DKHN kiem toan: 2505 - 2013 - 126 -1

CONG T Y CO PHAN XAY DlTNG CAO SU DONG NAI Bao cao tai chinh hup nhat Xa Xuan Lap, thj xa Long Khanh, tinh Dong Nai Cho nam tai chi'nh kdt thuc ngay 31/12/2016

B A N G C A N D 6 I K E T O A N H O P N H A T Tai ngay 31 thang 12 nam 2016

Dm vi tinh: VND

TAI SAN Ma so

Thuyet minh

So cuoi nam So dan nam

( 0 (2) (3) (4) (5) A - TAI SAN NGAN HAN 100 84.257.526.175 81.825.210.821 I. Tien va cac khoan tuone duo-ne tien

B. t a _ _ 110 V.Ol 2.455.274.701 4.045.860.357

1. Tidn 111 2.455.274.701 4.045.860.357 2. Cac khoan tuang duong tien 112 0 II. Dau tir tai chinh ngan han 120 0 0 IH. Cac khoan phai thu ngan han

I T CS. _. , . 130 70.859.332.987 68.020.273.995

1, Phai thu ngan ban ciia kliach hang 131 V.02 58.655.376.128 63.312.730.672 2. Tra trudc cho ngudi ban ngan han

. . w Q „•, 132 V.03 33.000.000 315.000.000

3 Phai thu ngan han khac 136 V.04 12.231.246.859 4.496.495.180 4. Du phong phai thu ngan han khd doi (*) 137 V.05 (60.290.000) (103.951.857)

X / IV. Hang ton kho 140 V.06 10.784.101.582 9.594.946.412 1. Hang ton kho

V , ... _ _ 141 10.784.101.582 9.594.946.412

2. Du phong giam gia hang ton kho 149 0 0 V. Tai san ngan han khac 150 158.816.905 164.130.057 1. Chi phi tra truac ngan han 151 V.07 47.671.198 138.408.859 2. Thue GTGT duoc khau tru 152 0 0 3. Thud va cac khoan khac phai thu Nha nude 153 V.08 111.145.707 25.721.198 B - TAI SAN DAI HAN 200 6.855.345.669 7.905.845.126 I . Cac khoan phai thu dai han 21C 0 0 H.Tai san co dinh 220 2.496.951.632 3.633.295.349 1. T ai san co dinh huu hinh 221 V.09 2.496.951.632 3.633.295.349 - Neuven sid

G y o . 222 14.359.156.615 17.215.985.410

- did tri hao mon luv ke (*) 223 (11.862.204.983) (13.582.690.061) 2. Tai san cd dinh thud tai chinh 224 0 0 3. Tai san cd dinh vd hinh 221 0 0

HI. Bat done san dau tu' 230 0 0 rV. Tai san diV dang dai ban 240 0 0 1. Chi phi sail xuat, kinh doanh dd' dang dai han 241 0 2. Chi phi xay divng co ban dd dang 242 0 V. Dau tir tai chinh dai han 250 V.^0 4.283.607.725 4.189.984.101

1. Dau tu vao cdng ty con 251 0 0

2. Dau tu vao cdng ty lidn doanh, lien kdt 252 4.254.507.725 4.160.984.101 3 Plan til* CT(S\i vdn v^n nn'n vi kh+c 253 " •" 29 100 000 29.000.000

VT Tai san dai han khac 260 74.786.312 82.565.676

1. Chi phi tra trudc dai ban 261 v.07 74.786.312 82.565.676 2. Tai san time thu nhap hoan lai 262 0 0

3. Thidt bj, vat tu, phu tuiig thay the dai haai 263 3 0

4. Tai san dai han khac 268 u 0

S.Loithd thuongmai 269 0 0

TONG CONG T A I SAN (270 = 100 + 200) 270 91.112.871.844 89.731.055.947

7

CONG T Y CO PHAN XAY DlTNG CAO SU DONG NAI Xa Xuan Lap, thi xa Long Khanh, tinh Bdng Nai

Bao cao tai chinh hop nhat Cho nam tai chinh ket thiic ngay 31/12/2016

BANG CAN DOI K E TOAN HOP NHAT (t iep theo) Tai ngay 31 thang 12 nam 2016

Dm vi tinh: VND

NGUON VON Ma s6 T T h 11 vpt X XI UjCl minh

So cuoi nam So dau nam

(1) (2) w J (4) (5)

C - Nflf Pff AT T R A uUU fd QQS 747 f^ 040 fjo

T ^fVn<j5fi Tiiirr uXl/ fd OQS ISS 747 f^ 040 STI h20 vU • V^V* U*y X • U Z \ I 1 Phai tra noiro'i han naan lian 31 1

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28 220 166 160 ZU.Z.4A/. 1 W . 1 W

9 ISJoiriS'i mna tra tipn trn'OT* ncran h'ln ^. LNf UVJl JllUd LIO. Llwli LI UUL- ll^dil HUll

T 1 9 J 1 z.

V 19 V . I z

7 187 298 560 2 800 581 955 z . o w . j o i ,y JD

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4 Phai tra noiro'i lao rtonc 1 lldl Lid lltLlA/1 IdW LiVJllg

314 2 456 251 875 2 i21 167 840 z. i z i . iu / .UT ty

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315 a i u

V 13 V . 1 u

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2 920 936 983 1 150 741 084 At A D\} t 111 t\J ijl

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320 UZ.U

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10 351 005 167 24 021 359 487 S PJir nhono nhai tra ncran han O. LyUJ|JllUll^ JJlldl Lid ll^dll lldll

321 J Z, 1

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700 316 570 692 786 224 \jy 1 ou.zz*T

0 Oiiv khcn thironcr nhnc loi y , N/tiy iviitii LiiLiA/iiz, LJiiLiL/ icr* 322 V 26 436 782 Z V J . ' T J U. / oz

TT IVfV (Tai h a n XX* i l U Udl lidll

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?ti 114 fHf 007 ZU*X X*T.UOU.Ul7 /

73 tiQO S74 777 zu.uy V . J Z ' T . J Z /

1 \/on cron ciia chii co' hn'ii 1 . V uii giCp vud vim i d iiuLi 41 1 •T i 1

1 3 000 000 000 1 f 000 000 000

— I ft TtriiP'ii itvirt tliftvi'y CO mt\>v>ti rtii^ij fjiu\)pt 41 In 16 000 nao ooo 16 not) non nnn VJU fJfiltyU UU LAUl 41 Ih

y I 1 U n 0

7 Thancr rlir von co nhan 1 Udii^ UU w i i vu pildll 412 540 483 262 Jy\J .y OD .ZUZ

540 483 262

7 Phcnh I PC I I tv cria hoi iToai _7. v^uviiii lyvii L^ c" iikJi uuai 417 1 /

532 154 258 565 659 703

A C^iiv /T5ii tir nlTat tripn * T . V<;Uy Uall LU UUdL 1 1 Ivll

418 - — ••

6 971 1 80 648 6 811 296 859 U.O 1 1 .ZyU.OJ/y

^ T n'l nhiiQn can tliiip ctTira nhan nlioi J . l_yyl ilUUdU odU Limv VUUd Ulldll iniui 471 TZ- i

2 070 867 Q2Q z.u / u.ou / ,yL,j

2 773 084 503

- LNST chua phan phdi luy ke den cuoi ky trudc 421a 475.983.553 416.805.091 - LNST chua phan phdi ky nay 421b 1.594.884.376 2.356.279.412 6. Loi ich CO dong khong kiem soat 423 0 0

11. Nguon kinh phi A a quy khac 430 n l 1. Nguon kinh phi 431 0 0

2. Nguon kinh phi da hinh thanh TSCD 432 0 0 TONG CONG NGUON VON (440 = 400 + 400) 440 91.112.871.844'" -Ti ?.-731.055.947

//W CONOTY

CO P H A N

Ngucri lap bicu Tran Khoa Nguyen Dong Nai, Viet Nam Ngay 03 thang 03 nam 2016

Ke toan ti uong Tran Khoa Nguyen

Tong Giam doc Le Van Liem

CONG TY CO PHAN XAY DlTNG CAO SU DONG N A I Xa Xuan Lap, thi xa Long Khanh, tinh D6ng Nai

Bao cao tai chinh ho'p nhat Cho nam tai chinh ket thuc ngay 31/12/2016

BAO CAO KET QUA HOAT DONG K I N H DOANH HOP NHAT Cho nam tai chinh ket thuc ngay 31/12/2016

Dm vi tinh: VND

L,ni tieu Ma so

Thuyet minh

Is am nay isam iruuc

(1) (2) (3) (4) (5) 1. Doanh thu ban hang va cung cap dich vu 01 VI.Ol 125.794.100.092 162.795.611.952

2. Cac khoan giam trir doanh thu H , ^ ,

02 VL02 165.256.363 1.799.339.845 3. Doanh thu thuan ve ban hang va cung cap djch vu 10 VI.03 125.628.843.729 160.996.272.107

4. Gia v6n hang ban 11 VI,04 117.244.240.365 150.693.692.369 5. Loi nhuan gop ve ban hang va cung cap dich vu 20 8.384.603.364 10.302.579.738 6. Doanh thu boat dong tai chinh 21 VI.05 36.207.853 135.660.606 7. Chi phi tai chmh 22 VI.06 1.146.952.315 1.458.626.312

- Trong do: Chi phi lai vay 23 1.146.952.315 1.458.596.426 8. Phan lai hoac 16 trong cong ty lien doanh, lien kdt 24 VI.07 109.436.497 258.508.446

9. Chi phi ban hang 25 VI.08 46.855.000 31.254.794

10. Chi phi quan ly doanh nghiep 26 VI.09 5.857,436.414 6.352.475.716 11. Lgi nhuan thuan tu boat dong kinh doanh 30 1.479.003.985 2.854.391.968

12. Thu nhap khac ,*_i„ —

31 VI . 10 794.057.676 459.635.675

13. Chi phi'kliac ... . . L . — — —

32 VI . 11 53.242.092 215.116.902

14. Loi nhuan kliac 40 740.815.584 244.518.773

15. Tong loi nhuan ke toan truoe thud 50 0 a 1 o 01 n c<n 2.2iy.6l9.joy J noo m n 7+1 j.uyo.yiu. /4i

16. Chi phi ihue J NDN hien hanh 51 VI.12 AAz 1 ctA ^or\ 44j.iy4.JoU r. 1 A Cico /too oi4.yoj.ooy

1 7 n-ii nlii thud T N D N hnan lai 52 J Z

0 0 18. Tong lgi nhnan sau thud thu nhap doanh nghiep 60 1.774.624.989 2.483.947.052

19. Lgi nhuan sau thue ciia cong ty me 61 1.774.624.989 2.483.947.052 20. Lgi nhuan sau thud ciia co dong khong kiem soat 62 0 0

21. Lai CO ban treii co phieu '/O Vi.l3 1.109

22. Lai say giam tren co phieu 71 V 1.109 1.552

CONGTY ".q CO PHAN

Y * ' XAltDlj

^ ' ^ 1 ' ^ - ^y

Ngiroi lap bicu Tran Kluia Nguyen Dong Nai, Viet Nam Ngay 03 thang 03 nam 2016

Ke toan truong Tran Khoa Nguyen

Tong Giam doc Lc Van Liem

CONG TY CO PHAN XAY J)\fNG CAO SU DONG N A I Bao cao tai chinh hop nhat Xa Xuan Lap, thi xa Long Khanh, tinh Ddng Nai Cho nam tai chinh ket thuc ngay 31/12/2016

BAO CAO L U U CHUYEN TIEN TE HOP NHAT N A M 2016

Theo phuong phap gian tiep

Don vi tinh: VND

Chi tieu M a

X SO

Nam nay Nam trudc

G) P) y*) I . Luu chuyen tien tir hoat dong kinh doanh J . Lc/i nhuan trwffc thue UI 7 S 7 0 P 7 0 C/TO

2.210.01 y.joy 7 OOQ 0 70 74 1

5.008.010./'II 2. Dieu chinh cho cac khoan 0 C A 7 7 O 71 7 7

650.510.031 7 / 7 7 7171/7 714

1.422.004.714 - Khku hao TSCD 02 666.258.486 lis.213.119

/ — I ' l l ' 1 I S

- Cac khoan du phong 03 / / lO Z Z l O C A \

(43.661.857) 7 7 /I O A f\r 1 7 0 \

(242.406.130) - Lai, 16 chenh lech ty gia hoi doai do danh gia lai cac klioan muc tien te co goc ngoai te A A

04 7 7 7 0 / 1 A O 1 \

(3.394.021) 71 1 0 O O /I 0 7 1 I

(118.224.831) - Lai 16 tir hoat dong dau tu' 05 (909.834.992) (451.143.880)

/—ii • 1 ' 1 — •

- Chi phi iai vay n z

06 1.14o.yaz.3l5 1 X C O C O C /I 0 TC

1.458.596.426 - Cac khoan dieu chmh khac 07 A

0 o 0

3. Lgi nhuan tic hoat ddng kinh doanh trudc thay ddi vdn licu ddng Uo 4 C O 7 T l / l C / 7 C C

4.J21.00J.4JJ - Tang, giam cac khoan phai thu A O

yjy {a.4yy.ooo.zoj) 17 A C C C Z O O Z O 1 I

- Tang, giam hang t6n kho 1 A 1 0 C Z Z 1 A A O O C

10. joo.144.900 - Tang, giam cac khoan phai tra (Kh6ng ke iai vay phai tra, thue thu nhap doanh nghiep phai nop) 1 1 1 1 1 c 0 1 0 1 ZA rr 1 A 7 0 C O Z Z C / 1 0 0 0 1

(/.J0o.oj4.oy0j - Tang, giam chi phi tra truoc 1 A no C I A m c O C C 1/17 A7A

2JJ.143.434 - Tang, giam chung khoan kinh doanh 1 0

13 A

0 - Tidn lai vay da tra 1 A

14 /•I 1 C Z 1 O C Z O 9l\ (1.156.185.624)

71 AfO rr\7 7 0 1 1

(1.460.60/.38/) - Time thu nhap doanh nghiep da nop 15 (440.163.379) 7 0 7 Z 1 Z O A 1 A\

(936.160.414) - Tien thu khac tir hoat dong kinh doanh 16 0 9.158.850

- Tidn chi khac cho hoat dong kinh doanh 17 (424.780.000) / A c\ rt c\i^c\ f'f\f\\

(408.090.000) Luu chuyin tien thuan tic hoat ddng kinh doanh 20 12.442.788.561 (21.515.738.645)

l i . Luu cliuyea tien t>r nuai dyitg uau iu 1 y—si • /s ty \ '1 ^CA /—s l~x s ' T~\T T 1 I L _

1. Chi de mua sam, xay dung TSCD va cac i SDH khac 21 r A A Q coo 7 C O \

(448.598. /59) /C71 O O O O O 1 1

(50.909.091) z. 1 nu m tiiann ly, nnuong uaii iov>iv va cac i o u n Kiiac z z 1 607 458 1 89 175 229 545

1 / D .4U2Jy .D^D

3. Tien chi cho vay, mua cac c6ng cu ng ciia don vj khac 23 _,_„ 0 0

4. Thu hoi cho vay, ban lai cac c6ng cu ng cua don vi khac 24 0 0

5. Tien chi dau tu gop von vao don vi khac 25 (100.000) 0

6. Tien thu !i6i dau tu gop von vao don vj khac 26 0 0

7. Tidn thu lai cho vay, c6 tire va lgi nhuan dugc chia 27 295.467.597 325.623,378

Lieu chuyin t'rin thuhn tit hoat ddng dan tic 30 1.454.227.020 449.943.832

.10

CONG T Y C O PHAN XAY DlTNG CAO SU DONG N A I Xa Xuan Lap, thj xa Long Khanh, tinh Dong Nai

Bao cao tai chinh hop nhat Cho nam tai chinh kdt thuc ngay 31/12/2016

B A G C A O L U U C H U Y E N T I E N I E H O P NHAT NAM 2016 (TiSp theo)

Theo phuong phap gian tiep

Dm vi tinh: VND . . _ .

Chi tieu Ma so

Nam nay Nam trudc

(1) /IS (2)

0) \V HI. Luu chuyen tien tu hoat flong tai chinh 1. 1 hu tu phat hanh co phieu, man von gop cua CSH 7 1

31 A

u A U

2. Tien tra lai von gop cho cac chii sd htru, mua iai co phieu cua doanh nghiep da ph/t hanh 7 7 A 0 A

u 3. Tien thu tu di vay 7 7

ii 7 7 / 1 / I S 7 7 / 1 A S T ; J . 4 4O . ZJ4 . 0OJ a A 11 1 405 505 UO. I l l .Hyj .JKJJ

4 Tidn tra no uoc vav 34 (87.118.589.003) (39.525.632.081)

5. Tra tien ng goc thud tai chi'nh 35 0

6. Co tuc, lgi nhuan da tra cho chii sd huu 36 (1.600.000.000) (1.555.500.000)

Lieu chuyen tien thuan tr hoat dgng tai chmh 40 (15.270.354.320) 5.030.363.224

Luu chuyen tien thuan trong nam 50 (1.373.338.739) (16.035.431.589)

Tien va tuong duong tien dau nam 60 4.045.860.357 19.853.656.622

Anh hudng cua thay doi ty gia hoi doai quy doi ngoai td 61 (217.246.917) 227.635.324

Tien va tu'o'ng diro'ng tscii C U G S nam 70 2.455.274.704- /9 -j,nl

/x:...,^ 4.045.860.357 ' ' ? C C ) V / C V - '

j/D/ CONGT .

Lyv/eONGNAt A >

Ngudi lap bieu Tran Khoa Nguyen Ddng Nai, Viet Nam Ngay 03 thang 03 nam 2016

Ke toan trudng Trail Khoa Nguyen

Tong Giam doc Le Van Liem

/

1 1

CONG TY CO PHAN XAY DlTNG CAO SU DONG N A I Bao cao tai chi'nh hup nhat Xa Xuan Lap, thi xa Long Khanh, tinh B6ng Nai Cho nam tai chinh ket thuc ngay 31 /12/2016

BAN THUYET M I N H BAO CAO T A I CHINH HOP NHAT

Cho nam tai chinh kdt thuc ngay 31/12/2016

I . DAC D I E M HOAT DONG CUA CONG TY

01. Hinh thuc sd huu von

Cong ty Co ph§n Xay dung Cao su Dong Nai la Cong ty Co phan dugc thanh lap tai Viet Nam tren co sd Co phdn hoa doanh nghiep Nha nude theo Quyet dinh s6 3116/QD-BNN-DMDN cua Bo Nong nghiep va Phat trien Nong thdi, vd vide chap thuan cd phan hoa Xi nghiep Xay dung va Giao thdng ihudc Cdng ty Cao su Ddng Nai (nay la Cdng ty TNHH mot thanh vien Tong Cdng ty Cao su Ddng Nai); Quyet djnh 1875/QD-BNN-DMDN i.gay 29/06/2007 cua Bd Ndng nghiep va phat trien ndng thdn ve vide x.'c djnh gia trj doanh nghiep thuc hien cd phan hoa Xi nghiep Xay dung va Giao thdng thuoc Cdng ty Cao su Dong Nai, Qujet dinh sd 1180/QD - CSVN ngay 19/11/2007 cua Hdi dong quan trj Tap doan Cdng nghiep Cao su Viet Nam ve vide phd duydt phuong an va chuydn Xi nghiep Xay dung va Giao thdng thuoc Cdng ty Cao su Ddng Nai thanh Cdng ty Cd phan.

Cdng ty Co phan Xay dung Cao su Ddng Nai hoat ddng theo Gidy chung nhan dang ky doanh nghiep Cdng ty cd phdn sd 3600986703 ngay 05/3/2008, dang ky thay doi Idn thu 1 ngay 21/8/2009, dang ky thay ddi Idn ihu 2 ngay 04/03/2011 do Phong dang ky Ivinh doanh thuoc Sd Ke hoach va Dau tu tinh Ddng Nai cap.

Cdng ty cd tru sd chinh dat tai: Ap Trung Tam, xa Xuan Lap, thi xa Long Khanh, tinh Ddng Nai, Viet Nam.

Dienthoai: 061.3724648 Fax: 061.3724828

Ma sd thud: 3600986703

Ngudi dai dien theo phap luat : Ong Le Van Liem Chii tjch 'HDQT kidm Tdng Giam ddc Cdng ty (sinii ngay 15/11/1961; Dim toe Kinh, Qudc tjch Viet Nam; Chung minh nhan dan sd 270159087 do Cdng an Tinh Ddng Nai ckp ngay 15/7/2004; Dia chi thudng tru Ap Trung Tam - xa Xuan Lap - thi xa Long Khanh - tinh Ddng Nai, Viet Nam).

Vdn dieu Id

Vdn dieu If? cua Cdng ty theo Giiy d.a.ig nhan dang ky doanh nghiSp 13 16.000.000.000 ddng ("kroi sA: ty ddng), tdng sd cd phdn la 1.600.000 cd phan, menh gia 10.000 ddng/01 co phan.

Vdn phap dinh ciia Cdng ty: 6.000.000.000 Jong (Sau ty ddng).

Trong do:

TT Co ddng sang lap So co phan Ty le %

1 Cdng t)' TNHH MTV Tdng Cdng ty Cao su Ddng Nai 464.000 29,0 2 Vdn ngudi lao ddng i78.700 11,2 3 Vdn nha dku tu cliien luge 448.000 28,0 4 Von ngoai doanh nghiep '- 509.300 31,8

Cdna 1.600.000 100

12

CONG T Y CO PHAN XAY D U N G CAO SU D O N G NAI Bao cao tai chi'nh hop nhdt Xa Xuan Lap, thi xa Long Khanh, tinh Bong Nai Cho nam tai chi'nh ket thuc ngay 31/12/2016

02. LTnh vuc kinh doanh

Lmh vuc kinh doanh chi'nh cua Cong ty la thi cong cong trinh cap thoat nude, xay dung cong trinh ky thuat dan dung khac.

03. Nganh nghe kinh doanh

Hoat dong chinh cua Cong ty bao gdm: I,ap dat he thong cdp, thoat nude, 16 sudi va dieu hoa kiidng khi; Thi cdng cdng trinh cap thoat nude; Xay dung cdng trinh ky thuat dan dung khac; San xuat san pham tu gd; san xuat san pham tu tre, nua, rom, ra, va vat lieu tk ben; Kinh doanh bat ddng san, quysn su dung dat thuoc chii sd huu, chii su dung hoac di thue; Trong va cham sdc rung; Hoat ddng kidn true va tu van ky thuat lien quan; Tu van thidt ke, giam sat, cdng trinh, dan dung, cdng nghiep, giao thdng; Xay dung cdng trinh cdng ich; Xay dung cdng trinh dudng sdt va dudng bd; San xu4t be tdng va cac san phdm tu xi mang va thach cao; San xuat plastic va cao su tdng hop dang nguyen sinh; Ban budn vat lieu, thiet bj i§p dat khac trong xay dung; Ban budn ndng, lam san nguyen lieu (tru gd, tre, mia) va ddng vat song (tru hat dieu, bdng vai va ddng vat hoang da); Chuan hi mat bang; Khai thac lam san khac tru gd; Pha do; Idp dat he thdng dien; boat ddng tu van quan ly; Xay dung nha cac loai; Cat tao dang va hoan thien da./.

04. Chu ky san xuat, kinh doanh thong thuung

Hoat dong san xult, kinh doanh thdng thirong ciia Cdng ty !a 12 thang.

Chu ky san xuat kinh doanh hinh quan ciia nganh, ITnh vuc: 12 thang.

05. Dac diem hoat dong cua doanh nghiep troi g ky ke toan co anh liuong den Bao cao tai chinh hop nhat

Trong ky ke toan, boat ddng ciia Cdng ty khdng co dac diem dang ke nao cd anh hudng den Bao cao tai chi'nh hop nhat. Hoat ddng ciia Cong ty dien ra binh thudng d tat ca cac ky trong nam.

06. Tuyen bo ve kha nang so sanh thong tin tren Bao cao tai chinh hop nhat

Bao cao tai chinh dugc lap bdi Cdng ty dam bao tinh so sanh thdng tin. .

07. Can true doanh nghiep

Cdng ty Con: Trong nam 2016 va tai ngay 31/12/2016, Cdng ty co ba (03) Cdng ty con nhu sau:

TY le „ , Noi thanh hip Ty le x 'x Iloat dong kinh Stt Ten cone tv con , , . . . . , quyen bicu ,• / 7, , ^ " va hoat dong loi ich * x doanh chinh • " • quyet Cdng ty TNHH Kraite, Xay dung cdng

1 Dokraco Campuchia 100,00% 100,00% trinh Cdng ty TNHH MT V Xay dung Cao su An Ddng Nai, • Xay dung cdng Ldc Viet Nam 100,00% 100,00% trinh Co dui (*) S S S e 100,00% 100,00%

13

CONG T Y CO PHAN XAY DlTNG CAO SU DONG NAI Bao cao tai chinh hop nhat Xa Xuan Lap, thj xa Long Khanh, tinh Dong Nai Cho nam tai chinh kk thuc ngay 31/12/2016

(*) Tai ngay 31/12/2016, vdn gop cua Cdng ty me tai Cdng ty TNHH Xay dung Ddng Nai Pakse la 0 dong.

Cong ty Lien ket, Lien doanh: Trong nam 2016 va tai ngay 31/12/2016, Cdng ty co mot (01) Cdng ty lien ket nhu sau:

. ^ Noi thanh lap Ty le ^ ' u - Hoat dong kinh Stt Ten cong ty con , . , • - Z quyen bieu .• 2 f, , ^ ^ va hoat dong loi ich ^ x doanh chmh

Cdng ty TNHH Kraite, Xay dung cdng 1 Donakra Campuchia 30,35% 30,35% trinh

II . K Y K E TOAN, DON VI TIEN T E s U DUNG TRONG K E TOAN

01. Ky ke toan nam

Ky ke toan nam ciia Cdng ty bat dkn tu ngay 01/01 va kdt thiic vao ngay 31/12 hang nam duong lich.

02. Dun vj tien te sir dung trong ke toan

Don vi tien te su dung trong ghi cliep ke toan la ddng Viet Nam (VND).

HI. CHUAN MlTC VA C H E DO K E TOAN AP DUNG

01. Che do ke toan ap dung

Cdng ty ap dung tai Cdng ty me va cac Cdng ty con khi lap Bao cao tai cluiili rieng la Che do Ke toan doanh igliiep ban hanh theo Thdng tu so 200/2014/TT-BTC ngay 22/12/2014 ciia Bd Tai chmh Hudng dan Che do ke

toan Doanh nghiep.

02. Tuyen bd ve viec tuan thii Chuan muc va Che do ke toan

Cdng ty da ap dung cac Chuan muc kd toan Viet Nam va cac van ban hudng dan Chuan muc do Nha nude da ban hanh. Cac bao cao tai chinh dugc lap va trinh bay theo diing mpi quy djnh ciia tirng chuan muc, thdng tu hudng din thuc liidn chuan rnuc va Clid dd ke toan hien hanh dang ap dung.

Cho muc dich lap va trinh bay bao cao tai chinli hgp nhat nay, Cdng ty da ap dung Chuan muc Kd toan Viet Nam so 25 - Bao cao tai chinh hgp nhat va ke toan khoan dIu tu' vao Cdng ty con. Bao cao tai chinh hop nhat cua Cdng ty dugc lap va trinh bay theo hudng din tai Thdng tu sd 202/2014/TT-BTC ngay 22,12/2014 ciia Bd Tai chinh vd vide Hudng din phuong phap iap va trinh bay Bao cao tai dihili hgp nhat.

03. Hinh thiic sd ke toan ap dung

Cdng ty ap dung hinh thuc ke loan nhat ky churg tren may vi tinh.

04. Co' su lap Biio tao tai diinh hop nhat

Bao cao tai chinli hgp nhat ciia Cdng ty dugc lap Ircn co sd hop nhat .Bao cao tai chinh rieiig ciia Cdng ty va Bao cao tai chinh ciia cac cdng vy ecu do Cdng ty kiem scat (cac cdng ty con) duo'c lap cho den ngay 31 thang 12 hang nam. Vide kiem soai; dat dugc khi Cdng ty cd kha i-aiig kidm soat cac chinh sach tai chinh va boat dong ciia cac cdng ty nhan dau iu nhim thu dugc igi ich tir boat ddng cua cac cdng ty nay.

C O N G T Y C O P H A N X A Y D T T N G C A O S U D O N G N A I Bao cao tai chinh hop nhat Xa Xuan Lap, thj xa Long Khanh, tinh Dong Nai Cho nam tai chinh ket thuc ngay 31/12/2016

Bao cao tai chinh cua cac cong ty con dugc ap dung cac chinh sach ke toan nhat quan vdi cac chinh sach ke toan cua Cong ty. Trong trudng hop can thiet, Bao cao tai chinh cua cac cdng ty con dugc dieu chinh de dam bao tinh nhat quan trong cac chinh sach ke toan dugc ap dung tai Cdng ty va cac cdng ty con.

Cac so du, thu nhap va chi phi chu ydu, ke ca cac khoan lai hay id chua thuc hien phat sinh tu cac giao djch ndi bd dugc loai tru khi hgp nhat Bao cao tai chinh.

IV. CAC CHINH SACH K E TOAN AP DUNG

01. Cong cu tai chinh

Ghi nhan ban ddu

Tai san tai chinh: Tai san tai chinh cua Cdng ty bao gdm tien va cac khoan tuong duong tien, cac khoan phai thu khach hang va phai thu khac, cac khoan cho vay, cac khoan dau tu ngan han va dai han. Tai thdi diem ghi nhan ban dau, tai san tai chinh dugc xac djnh theo gia mua/chi phi phat hanh cdng cac chi phi phat sinh khac lien quan true tiep den viec mua, phat hanh tai san tai chinh dd.

Ng phai tra tai chinh: Ng phai tra tai chinh ciia Cdng ty bao gdm cac khoan vay, cac khoan phai tra ngudi ban va phai tra khac, chi phi phai tra. Tai thdi diem ghi nhan Ian dau, cac khoan ng phai tra tai chinh dugc xac djnh theo gia phat hanh cdng cac chi phi phat sinh lien quan true tiep den viec phat hanh ng phai tra tai chinh dd.

Gid tri sau ghi nhan ban ddu: Hien tai chua co cac quy djnh ve danh gia lai cdng cu tai chinh sau ghi nhan ban dau.

02. Cdc nghiep vu bang ngoai te va chuyen doi bao cao tai chinh nam

Ty gia giao djch thuc td ddi vdi cac giao djch blng ngoai te phat sinh trong ky:

• Ty gia giao djch thuc td khi mua ban ngoai td la ty gia dugc quy djnh trong hgp ddng mua, ban ngoai td giua Cdng ty va ngan hang thuong mai;

• Ty gia khi gdp vdn hoac nhiin gop von la ty gia mua ngoai td ciia ngan hang noi Cdng ty md tai khoan de nhan vdn ciia nha dau tu' lai ngay gOp vdn;

• Ty gia khi ghi nhan ng phai thu la ty gia mua ciia ngan hang thuffng mai noi Cdng ty chi djnh khach hang thanh tciin tai thdi diem giao djch phat sinh;

• Ty gia khi ghi nhan ng phai tra la ty gia ban ciia ngan hang thuong mai noi Cdng ty du kidn giao djch tai thdi diem giao djch phat sinh;

o Ty gia khi mua sIm tai san hoac thanh toan ngay bang ngoai Id la ty gia mua ciia ngan hang thuong mai noi Cdng ty thiic hien thanh toan.

Ty gia giao djch thuc td khi danh gia lai cac khoan miic tien te co goc ngoai te tai thdi diem lap Bao cao tai chinh ligp nhat:

e Ddi vdi khoan muc phan loai la tai san ap dung ty giii mua ngoai te; • Doi vdi tidn gui ngoai td ap dung ,y gia mua ciia chinh ngan himg no'i Cdng ly md tai khoan ngoai te; • Ddi vdi khoan muc piian loai la ng phai tra ap dung ty gia ban ngoai te ciia ngan hang thuong mai noi Cdng

ty thudng xuyen cd giao djch.

15

CONG T Y CO PHAN X A Y DlTNG CAO SU DONG NAI Bao cao tai chinh hop nhat Xa Xuan Lap, thi xa Long Khanh, tinh Bong Nai Cho nam tai chinh ket thuc ngay 31/12/2016

Tat ca cac khoan chenh lech ty gia thiro td phat sinh trong ky va chenh lech do danh gia lai so du cac khoan muc tien td c6 goc ngoai td cuci ky duoc hach toan vao ket qua hoat dong kinh doanh cua ky ke toan. Bao cao tai chinh cua Cong ty con thanh lap va hoat dong tai Nude CHDCND Lao duoc lap bing dong LAK dugc chuydn ddi sang Bao cao tai chinh lap bdng dong Viet Nam theo cac ty gia sau:

• Ty gia ap dung khi chuydn doi bao cao tai chinh t i i ngay 31/12/2015 la: Doi vdi khoan muc tai san thi ap dung ty gia mua cua ngan hang vdi ty id 1 LAK = 2,4500 VND; doi vol khoan inuc cdng ng phai tra ia ap dung ty gia ban cua ngan hang vdi ty id ILAK = 2,8000 VND; Vdn dau tu cua chii sd huu theo ty gia tai ngay gdp von; Bao cao kdt qua boat ddng kinh doanh va Bao cao luu chuyen tidn td theo ty gia ty gia binh quan nam 2015 ia I L A K = 2,7000 VND.

• Ty gia khi chuydn ddi bro cao '.ai chinh tai ngay 31/12/2016 ap dung theo theo Cdng van sd 45/CSY'N-TCKT ngay 05/01/2017 ciia Tap doan Cdng nghiep Cao su Viet Nam ve vide Thdng bao ty gia chuyen ddi Bao cao tai chinh nam 2016 ia: Doi vdi khoan muc tai san ap dung ty gia mua theo ty Id 1 LAK = 2,6667 VND; doi vdi khoan muc cdng ng phai tra ap dung ty gia vdi ty le ILAK = 2,7189 VND; Vdn dau tu ciia chii sd huu theo ty gia tai ngay gop vdn; Bao cac ket qua boat ddng kinh doanh va Bao cao luu chuyen tien td theo t>' gia ty gia binh quan nam 2016 la 1 LAK = 2,7205 VND.

Bao cao tai chinh ciia Cdng t>' con thanh lap va boat ddng tai Vuong qudc Campuchia dugc lap bdng ddng Dd la my (USD) dugc chuydn ddi sang Bao cao tai chmh lap bdng dong Viet Nam theo cac ty gia sau:

• Ty gia ap dung khi chuydn ddi bao cao tai chinh tai ngay 31/12/2015 ia: Ddi vdi khoan muc tai san ap dung ty gia mua ciia ngan hang vdi ty Id I USD = 22.450 VND; doi vdi khoan muc cdng ng phai tra ap dung ty gia ban ciia ngan hang vdi ty Id lUSD = 22.540 VND; Vdn dau tir ciia chii sd hu'u theo ty gia tai ngay gdp vdn; Bao cao ket qua boat ddng kinh doanh va Bao cao luu chuyen tidn td theo ty gia ty gia binh quan nam 2015 la 1USD = 21.963 VND.

• T)' gia ap dung khi chuydn ddi bao cao tai chinn tai ngay 31/12/2016 la: Ddi vdi khoan muc tai san ap dung ty gia mua ciia ngan hang vdi ty Id 1 USD = 22.705 VND; ddi vdi khoan muc cdng ng phai tra ap dung ty gia ban ciia ngan hang vdi ty id lUSD = 22.785 VND; Von dau tir ciia chii sd hiTu theo ty gia tai ngay gdp vdn; Bao cao kdt qua boat ddng kinh doanh va Bao cao luu chuyen tidn te theo ty gia ty gia binh quan nam 2016 la 1USD = 22.362 VND

03. Nguyen tSc glii nhau dtn va cac ivhi i.rt f uung duong tide

Tien va cac khoan tuang duang tien bao gom tien mat tai quy, tien gui ngan hang, cac khoan dau tu ngan ban cd thdi gian dao ban khdng qua 03 thang, cd tinh thanh khoan cao, cd kha nang chuyen ddi de dang thanh ciic lugng tidn xac djnli va khdng cd nhieu nil ro trong chuyen ddi thanh tien.

Cac khoan tien do doanh nghiep khac va ca. nhan ky cugc, ky quy tai Cdng ty dugc quan ly va hach toan nhu tidn ciia Cdng ty. Khi phat sinh cac giao dich bSng ngoai tc, ngoai te dugc quy ddi ra Ddng Viet Nam theo ngny en tic: Ben Ng cac tai khoan tidn an dung tv gia giao dicli tlu'-c te; Ben Co cac tai khoan tien ap dung ty gia ghi so binh quiin gia quyen.

04. Nguyen t ie ke to.4n c 'c khoan dan tu tai chinh

a. Cdc khoan dCu tu ndm giC iteit ngdy ddo han

Gom cac khoan tidn gui ngan hang cd ky han i a cac khoan cho vay nam gifr den ngay d.io ban \'di muc dicli thu lai hang ky.

, 16

CONG T Y CO PHAN XAY DUNG CAO SU DONG NAI Bao cao tai chi'nh hop nhat Xa Xuan Lap, thj xa Long Khanh, tinh Dong Nai Cho nam tai chinh ket thuc ngay 31/12/2016

Doi vol cac klioan dau tir iilm giu den ngay dao han, neu chua dugc lap dir phong phai thu kho doi theo quy dnili ciia pliap luat, ke toan tien hanh danh gia klia nang thu hoi. Truong hop co bang chung cliac chan cho tli4y mot phan hoac toan bp khoan dau tu co thi khong thu hdi dugc, k l toan t i l i i hanh ghi nhan sd tdii that vao chi phi tai chi'nh trong ky. Trudng hop so t i n tli l t khdng t i l l xac djiih dugc mot each dang tin cay, ke toan tien hanh thuyet minh tren Bao cao tai chi'nh ve kha nang thu hdi ciia khoan dau tu'.

b. Ddu tu vao Cong ty lien ket

Cdng ty lien k i t la mot cdng ty ina Cdng ty Co pliar Xay dung Cao su Dong Nai co anh hudng dang ke nhung khdng phai la Cdng ty con hay Cdng ty lien doanh cua Cdng ty. Trong Bao cao tai chmh hgp nhat cac khoan dau tu vao Cdng ty lien ket cugc ke toan theo phuong phap vdn chii sd huii.

c. Ddu tu vao cong cu von cua dffn vi khac

Cac khoan ddu tu vao cdng cu von ciia don vi kliac dugc trinh bay theo phuong phap gia gdc. \

Du phong giam gia dau tu dugc lap vao thdi dilm cuoi nam la so chenh lech giua gia gdc dugc hach toan tren sd ke toan ion lion gia trj thi trudng ciia chung tai thdi diem lap du phong. Hoac muc tn'ch lap du phong dugc xac dinh dua vao bao cao tai chinh tai thdi dilm trich lap du phong cua to chuc kinh t l khi khdng xac dinh dugc gia trj thi trudng.

05. Nguyen tac ghi nhan cac khoan phai thu

Viec phan loai cac khoan phai thu la phai thu khach hang, phai thu khac dugc thuc hicn theo nguyen tac:

a. Phai thu ciia khach hang gdm cac khoan phai thu mang tinh chat thuong mai phat sinh tu giao djch co tinh chit mua - ban, nhu: Phai thu v l ban hang, cung c4p dich vu, thanh ly, nliugng ban tai san (TSCD, BDSDT, cac khoan dau tu tai chi'nh) giu'a Cdng ty va ngudi mua (la don vj ddc lap vol ngudi ban, gdm ca cac khoan phai thu giua cdng ty me va cdng ty con, lien doanh, lien ket). Khoan phai thu nay gem ca cac khoan phai thu ve tien ban hang xuat khau ciia ben giao uy thac thdng qua ben nhan liy thac;

b. Phai thu khac gdm cac khoan phai thu khdng cd tinh thuong mai, khdng lien quan den giao dich mua - baC, nhu:

• Cac khoan phai thu tao ra doanh thu boat ddng tai clu'iih, nhu: khoan phai thu ve lai cho vay, tien gui, cd tuc va lgi nhuan dugc chia;

• Cac khoan chi ho beu thu ba dugc quyen nhan 'ai; Cac khoan ben nhan uy thac xuat khau phai thu hd cho ben giao uy thac;

• Cac khoan phai thu kiidng mang tinh thuong mai nhu clio muon tai san, phai thu ve tien phat, bdi th idiig, tai sail thieu chdxu ly...

Khi lap Bao cao tai clu'nh, ke toan can cu ky han con lai cua cac khoan phai thu de phan loai la dai han hoac ngin hail. Cac chi tieu piiai thu ciia Bang can ddi k l toan cd the bao gdm ca cac khoan duoc phan anii d cac tai klioai, khac ngoai cac tai klroan phai thu, nhu: Khoan cho vay dugc phan anli d TK 1283; Khoan ky c|uy, ky cugc phan anh d TK 244, khoan tam ung d TK 141...

17

CONG T Y C 6 PHAN XAY DlTNG CAO SU DONG NAI Bao cao tai chinh hop nhat Xa Xuan Lap, thi xa Long Khanh, tinh Dong Nai Cho nam tai chinh ket thuc ngay 31/12/2016

Cac khoan phai thu co goc ngoai te dugc danh gia lai cu6i ky khi lap Bao cao tai chinh. Ty gia giao djch chuc le khi danh gia lai cac khoan phai thu co goc ngoai te tai thai diem lap Bao cao tai chfnh la ty gia cong bo cua ngan hang thuong mai nai Cong ty thudng xuyen c6 giao djch (do Cong ty tu lira chon khi giao dich vdi doi tugng phai thu).

Du phong ng phai thu khd doi dugc trich lap cho tirng khoan phai thu kho doi can cu theo quy djnh tai Thong tu s6 228/2009/T''^-BTC do Bo Tai chinh ban hanh ngay 7/12/2009.

Viec xac dinh cac khoan can lap du phong phai thu kho doi dugc can cu vao cac khoan muc dugc phan loai la phai thu ngan ban, dai ban cua Bang can doi ke toan. Du phong ng phai thu kho doi dugc trich lap cho tirng khoan phai thu kho doi can cu vao tuoi ng qua ban ciia cac khoan ng hoac du kien muc ton thai co the xay ra.

06. Nguyen tac ghi nhan hang ton kho

a. Nguyen tac ghi nhan hang ton kho

Hang ton kho ciia Cong ty la nhung tai san dugc mua vao d i san xu4t hoac de ban trong ky san xuat, kinh doanh binh thuong. Doi vdi san pham dd Tung, neu tlidi gian san xuat, luan chuyen vugt qua mot chu ky kinh doanh thong thudng thi khdng trinh bay la hang ton kho tren Bang can ddi ke toan ma trinh bay ia tai san dai ban.

Cac loai san pham, hang hoa, vat tu, tai san nhan giu hd, nhan ky girl, nhan uy thac xuat nhap khau, nhan gia cdng... khdng thuoc quyen sd huu va kiem soat cua Cdng ty thi khdng phan anh la hang ton kho.

Hang ton kho dugc tinli theo gia gdc. Trudng hgp gia tri thuan cd the thirc hien dugc thap hon gia gdc thi hang tdn kho dugc tinli theo gia trj thulin cd thi thuc hien dugc. Gia goc hang ton kho bao gdm chi phi mua, chi phi che biiri va cac chi phi lien quan true tiip khac phat sinh de cd dugc hang tdn kho d dja diem va trang thai hicn ta,.

b. Phirffng phap tinh gia trj hang tdn kho

Gia tri hang tdn kho duoc xac djnh theo phuong phap thuc te dich danh.

Phuong phap xac djnh gia trj san pham dd dang: chi phi san xuat kinh doanh dd dang dugc tap hop theo chi phi phai sinh thuc t i cho tuug gia= (P?n x7y dgng cho cong trinh.

c. Phuong phap hach toan hang ton kho

Hang ton kho dugc hach toan theo phuong phap ke khai thudng xuyen.

07. Nguyen tic ghi nhan nguyen gia tai san co djnh va khau hao tai san cd djnh

Tai san cd djnh hQ-u hinh, tai san cd djnh vd hinh dugc ghi nhan theo gia gdc. Trong qua trinh su dung, tai san co djnh dugc ghi nhan thec> nguyen gia, hao mon luy ke va gia trj con lai.

Nguyen gia tai san co djnh bao gdm gia mua va nliung chi phi cd lien quan true tiep den viec dua tai san vao boat dong nhu du ki in . Cac chi phi mua sIm, nang cap va do! nidi tai san co djnh dugc vdn hoa va chi pi.! bao tri, sua chua dugc hach toan vao ki t qua boat dgng kinh doani; tai tiidi diem piiat sinli chi phi hoac plian bd vao chi phi tiieo quy djnii. Ki i i tai sai. dugc ban liay thanh iy, nguyen gia va gia trj iiao mon luy ke dugc xda sd va bit ky cac khoan lai Id nao phat sinh do thanh ly tai san deu duoc hach toan vao ket qua lioat ddng kinh doaiiii.

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C O N G T Y C O P H A N X A Y D U N G C A O S U D O N G N A I Bao cao tai chinh hop nhat Xa Xuan Lap, thi xa Long Khanh, tinh Dong Nai Cho nam tai chinh ket thuc ngay 31/12/2016

Khau hao TSCD ciia Cong ty dugc thuc hien theo piiu'o-ng phap khiii hao dudng tliang: Thdi giaii khau hao dugc xac djnh phu hgp vdi Thdng tu sd 45/2014/TT-BTC ngay 25/4/2014 ciia Bg Tai chi'nh hudng dan chi do quan ly, su dung va trich khau hao TSCD; Sd nam khau hao ciia cac nhdm tai san cd dinh nhu sau:

Nha cua vat kien triic ' 25 - 50 nam

May mdc thiit hi ^ 5-15 nam

Phuong tien van tai 6 -10 nam

Thiet bj, dung cu quan ly 3 - 5 nam

08. Nguyen tac ke toan chi phi tra trudc

Cac chi phi tra trudc chi lien quan den chi pL: san xuat kinh doanh ciia mot nam tai chinh hoac mot chu '.:y kinh doanh dugc ghi nhan la chi phi tra trudc ngan ban va dugc tinh vao chi phi san xuat kinh doanh trong nam tai chinh. Cac chi phi da phat sinh trong nam tai chi'nh nhung lien quan den ket qua boat ddng san xuat kinh doanh ciia nhieu nien do ke toan dugc hach toan vao clii phi tra trudc dai ban de phan bd dan vao ket qua boat dong kinh doanh trong cac nien do ke toan sau.

Viec tinh va phan bd chi phi tra trudc dai ban vao chi phi san xuat kinh doanh tung ky hach toan dugc can cu vao tinh chat, muc do tung ioai ciii phi de chon phuomg phap va tieu thuc phan bd hgp ly. Chi phi tra trudc dugc phan bd dan vao chi phi san xuat kinh doanli theo phuong phap dudng thang.

09. Nguyen tac ke toan no' phai tra

Viec phan ioai cac khoan phai tra la phai tra ngudi ban, phai tra khac dugc thuc hien theo nguyen tac:

a. Phai tra ngudi ban gdm cac khoan ph.-i tra mang tinh chat thuong mai phat sinii tu giao dich mua hang hda, dich vu, tai san va ngudi ban (la don vj ddc lap vdi ngudi mua, gom ca cac khoan phai tra gium cdng ty me va cdng ty con, cdng ty lien doanh, lien ket). Khoan phai tra nay gdm ca cac khoan phai tra khi nhap khau thdng qua ngudi nhan liy thac (trong giao dich nhap khau liy thac);

b. Phai tra khac gdm cac khoau phai tra khdng cd tinh thuong mai, khdng lien quan den gi^o dich mua, ban, cuiig cap hang hda dich vu:

• Cac khoan phai tra lien quan den chi phi tai chfnh, nhu: khoan phai tra ve lai vay, cd tuc va igi nhuan phai tra, chi phi boat dgng dau tu tai chinh phai tra;

• Cac khoan phai tra do ben thu ba chi iig; Cac khoan tien ben nhan uy thac nhan cua cac ben lien quan Je thanh toan theo chi dinh trong giao djch uy thac xuat nliap khau;

• Cac khoan phai tra khd.ig mang tinh ihuomg mai nhu phai tra do mugn tai san, pliai tra ve tien phat, bdi thudng, tai san thua cho xu ly, phai tra vd cac Idioan BHXH, BHYT, BHTN, KPCD...

Khi lap Bao cao tai chinh, ke toan can cu ky ban con iai cua cac khoan phai tra de phan loai ia dai ban hoac ngan ban. Khi cd cac blng chung cho tiiay mgl klioan tdn that cd kha nang chac chiin xay ra, ke toan giii nhan ngay mot klioan phai tra theo nguyen tac than trong.

Cac khoan Jiai tra cd gdc ngoai te dugc danh gia lai cuoi ky kill lap Bao cao tai chinh. Ty gia giao dich tiurc te khi danh gia iai cac khoan piiai tra cd gdc ngoai te tai thdi diem lap Bao cao tai ciiinh ia ty gia cdng bd ciia ngan hang tliuong mai noi doanii nghiep thudng xuyen cd giao djcii (do Cong ty tir lira ciign khi giao djch vdi ddi tugng pliai tra).

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CONG T Y CO THAN XAY DUNG CAO SU DONG NAI Bao cao tai clii'nh hop nhlt Xa Xuan Lap, thj xa Long Khanh, tinh Bong Nai Cho nam tai chinh ki t thuc ngay 31/12/2016

10. Nguyen tac ghi nhan cac khoan dg phong phai tra

D u phong phai tra chi dugc ghi nhan klri thoa man cac dieu kien sau: • Doanh nghiep co ngliTa vu ng hien tai (ngliTa vu phap iy hoac nghTa vu lien ddi) do ket qua tir mot sir kien da

xay ra;

• Su giam sut ve nhung lgi ich kinh td cd the xay ra dan den viec yen cau phai thanh toan nghTa vu ng; va

• Dua ra dugc mot udc tinh dang tin cay ve gia trj ciia nghTa vu ng do.

Cia trj dugc ghi nhan ciia mot khoan du phong phai tra la gia trj dugc udc tinh hgp ly nhat vd khoan tien se phai chi dd thanh toan nghTa vu ng hien tai tai ngay kdt thiic ky kd toan nam.

Khoan du phong phai tia dugc lap tai thdi diem lap Bao cao tai chinh. Trudng hop sd du phong phai tra can lap d ky kd toan nay Idu hon sd du phong phai tra da lap d ky ke toan trudc chua sir dung het thi sd chenh lech dugc ghi nhan vao chi phi san xult, kinh doanh ciia ky kd toan dd. Trudng hop sd du phong phai tra lap d ky ke toan nay nhd han sd du phong phai tra da lap d ky kd toan trudc chua su dung het thi sd chdnh lech phai dugc hoan nhap ghi giam chi phi san xuat, kinh doanh ciia ky kd toan dd.

Ddi vdi du phong phai tra vd bao hanh cdng trinh xay lap dugc lap cho tung cdng trinh xay lap va dugc lap vao cuoi ky kd toan nam hoac cuoi ky kd toan giua nien do. Trudng hgp sd du phong phai tra vd bao hanh cdng trinh xay l ip da lap Idn hon chi phi thuc te phat sinh thi sd chdnh lech dugc hoan nhap ghi vao TK 711 "Thu nhap khac".

11. Nguyen tac ghi nhan cac khoan vay

Cac klioan vay cd thdi gian tra ng hon 12 thang ke tu thdi didm lap Bao cao tai chfnh, kd toan trinh bay la vay va ng thud tai chinh dai ban. Cac khoan den ban tra trong vdng 12 thang tidp theo ke tu thdi diem lap Bao cao tai chinh, kd toan trinh bay la vay va ng thud tai chinh ngan ban dd cd kd hoach chi tra.

Cac chi phi di vay lien quan true tidp den khoan vay (ngoai lai vay phai tra), nhu chi phi thim djnh, kiem toan, lap hd so vay von... dugc hach toan vao chi phi tai chinh. Trudng hgp cac chi phi nay phat sinh tu khoan vay rieng cho muc dich dau tu, xay dung hoac san xuat tai san dd dang thi dugc vdn hda.

Kli i lap Bao cao tdi chinh, sd du cdc klioan \'ay bdng ngoai i d dugc danh gia 'ai thno ty gia giao djch thuc te tai thdi didm lap Bao cao tai chinh. Cac khoan chenh Idch ty gia phat sinhtu vide thanh toan va danh gia lai cuoi ky khoan vay bing ngoai td dugc hach toan vao doanh thu hoac chi phi boat dgng tai chinh.

12. Nguyen tac ghi nhan va von hoa cac khoan chi phi di vay

Chi phi di vay dugc ghi nhan vao chi phi san xult, kinh doanh trong Icy khi phat sinh, tru chi phi di vay lien quan true tiep den vide dIu tu xay dung hoac san xuat tai san dd dang dugc tinh vao gia trj cua tai san do (dugc von hoa) khi cd ciu cac dieu kien quy djnh trong Chuan muc Kd toan Viet Nam so 16 "Chi phi di vay".

Ciii plii di vay lidn quan true tiep ddn vide dIu tu xay dung hoac san xuat tai san dd dang dugc tinh vao gia trj cua tai san do (dugc vdn hoa), bao gdin cac khoan lai tien vay, phan bo cac kiioar, chiet khau hoac nhu trpi khi phat hanli trai phidu, cac khoan chi piii phu phat sinh lien quan tdi qua trinh lam thii tuc vay.

13. Nguj en t ic ghi nhan von chu .sd huu

Vdn dau tu ciia chu sd hu'u dugc ghi nhan theo sd vdn thuc gop cua cliu sd huu.

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C O N G T Y C O P H A N X A Y D U N G C A O S U D O N G N A I Bao cao tai chi'nh hop nhat Xa Xuan Lap, thj xa Long Khanh, tinh Bong Nai Cho nam tai chinh ket thuc ngay 31/12/2016

Thang du von co phan dugc ghi nhan theo s6 chenh lech Ion hon/ hoac nho hon giua gia thuc te phat hanh va menh gia co phieu khi phat hanh co phieu Ian dau, phat hanh bo sung hoac tai phat hanh co phieu quy.

Lgi nhuan sau thue chua phan phoi la so Igi nhuan tu cac hoat dgng ciia doanh nghiep sau khi tru (-) cac khoan dieu chinh do ap dung hoi to thay doi chi'nh sach kd toan va dieu chinh hdi td sai sot trong ydu cua cac nam trudc. Lgi nhuan sau thud chua phan phdi co the dugc chia cho cac co dong dua trdn ty Id gdp vdn sau khi dugc Hdi ddng quan trj phd duydt va sau khi da tn'ch lap cac quy theo Didu Id Cdng ty va cac quy djnh cua phap luat Viet Nam.

14. Phirung phap xac djn A doanh thu

a. Doanh thu ban hang hoa, thanh pham

Doanh thu dugc xac djnh theo gia trj hgp iy cua cac khoan da thu hoac se thu dugc. Doanh thu ban hang dugc ghi nhan khi ddng thdi thoa man cac dieu kidn sau:

• Phan Ion ni l ro va lgi I'ch gan lidn vdi quydn sd huu san pham hoac hang hda da dugc chuyen giao cho ngudi mua;

• Cdng ty khdng con nam giu quydn quan ly hang hda nhu ngudi sd huu hang hda hoac quyen kidm soat hang hda;

• Doanh thu dugc xac djnh tuong ddi chac chan;

• Cdng ty da thu dugc hoac se thu dugc lgi I'ch kinh td tu giao djch ban hang;

• Xac djnh dugc chi phi lidn quan ddn giao djch ban hang

b. Doanh thu cung cap djch vu

Doanh thu cung cap djch vu dugc ghi nhan khi kdt qua cua giao djch do dugc xac djnh mot each dang tin cay. Trudng hgp vide cung cap djch vu iidn quan ddn nhidu ky thi doanh thu dugc ghi nhan trong k>' theo ket qua phan cong vide da hoan thanh vao ngay lap Bang Can ddi kd toan ciia ky do. Ket qua cua giao djch cung cap djch vu dugc xac djnh khi thoa man cac didu kidn au:

• Doanh thu dugc xac dinh tuong ddi chac chan;

• Cd kha nang thu dugc lgi i'ch kinh td tu giao djch cung cap djch vu dd;

• Xac djnh dugc phan cdng vide da hoan thanh vao ngay lap Bang can ddi kd toan;

• Xac djnli dugc chi phi phat sinh cho giao djch va chi phi dd hoan thanh giao djch cung cap djch vu do

c. Doanh thu boat dong xay dung

Trudng hgp hop ddng xay dung quy djnh nha thau dugc thanh toan theo tidn dd ke hoach, khi kdt qua thuc hicn hop ddng xay dung dugc udc tinh mot each dang tin cay, thi doanh thu cua hop ddng xay dung dugc. ghi nhaii tuong ung vdi oliln cdng vide ca hoan thanh do nha thau tu xac djnh vao ngay lap Bao cao tai clu'nli ma khdng phu thuoc vao boa don thanh toan theo tidn dd kd hoach da lap hay chua va .sd tidn ghi trdn hoa don la bao nhidu; Trudng hop hgp ddng xay dung quy djnli nha thau dugc thanh toan theo gia trj khdi lugng thuc iiidn, khi ket qua. thuc hien hgp ddng xay dung dugc xac dinh mot cacii dang tin cay va dugc khach hang xac nhan, thi doanh thu va chi phi lien quan den hop doiig dugc ghi nhan tuoii.c, ung voi phan cdng vice da hoan thanh dugc kiiach hang xac nhan trong ky phan anii trdn hoa dun da lap.

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CONG T Y CO PHAN XAY DUNG CAO SU DONG NAI Bao cao tai chi'nh hop nhat Xa Xuan Lap, thi xa Long Khanh, tinh Dong Nai Cho nam tai chinh ki t thuc ngay 31/12/2016

d. Doanh thu hoat dong tai chi'nh

Doanh thu phat sinh tu lai tien giri, tien cho vay duoc ghi nhan khi thoa man dong thai hai (2) dieu kien sau: • Co kha nang thu dugc lgi ich kinh te tu giao djch do;

• Doanh thu dugc xac dinh tuang doi chic chin.

Cac khoan doanh thu tai chinh cua Cong ty dugc ghi nhan trong bao cao ket qua hoat dgng kinh doanh tren ca SO" don tich.

e. Thu nhap khac

Phan anh cac khoan thu nhap khac ngcai hoat dong san xuat, kinh doanh cua doanh nghiep, bao gom: • Thu nhap tu nhuong ban, thanh ly TSCD;

• Thu nhap tu nghiep vu ban va thue lai tai san;

• Cac khoan thue phai nop khi ban hang hoa, cung cap dich vu nhung sau do dugc giam, dugc hoan (thue xuat klilu dugc hoan, thue GTGT, TTDB, BVMT phai nop nhung sau do dugc giam);

• Thu tien b6i thudng ciia ben thu ba de bu dip cho tai san hi t in that (vi du thu tien bao hiem dugc hoi thudng, tien den bu di ddi ca sd kinh doanh va cac khoan co tinh chat tuong tu);

• Thu tien dugc phat do khach hang vi pham hgp dong;

• Cac khoan thu nhap khac ngoai cac khoan neu tren.

f. Doanh thii cho thue hoat dong

Doanh thu cho thue boat dgng la khoan tien thu nhap tu cho thue tai san theo hgp dong thue boat dgng duoc hach toan theo phuong phap dudng thing trong suit thdi gian cho thue.

15. Nguyen tac ke toan cac khoan giam tru doanh thu

Cac klioan dugc dieu chinh giam tru vao doanh thu ban hang, cung cap djch vu phat sinh trong ky, gom: Chiet khiu thuong mai, giam gia hang ban va hang ban bj tra lai.

Trudng hgp san pham. hang boa, djch vu da tieu thu tu cac ky trudc, den ky sau mdi phat sinh chiet khau thuong mai, giam gia hang ban hcac hang oaii D I tra iai ilu Coug ty gT giam iloa.d. Ihu tiivo ngay' :: Dc:

• NSu sail plilm, hang hoa, dich vu da beu thu tu cac ky trudc, den ky sau phai giam gia, phai chiet khau thuong mai, bi tra Iai nhung phat sinh trudc thdi diem phat hanh Bao cao tai chinh, ke toan coi day ia mot su kien cin dieu chinh phat sinh sau ngay lap Bang can doi ke toan va ghi giam doanh thu, tren Bao cao tai chinh cua ky lap bao cao (ky trudc).

• I rudng hgp san pham, hang hoa, dich vu phai giam gia, phai chiet khau thuong mai, bj t i i lai sau thdi diem phat hanh Bao cao tai chinh thi doanh nghiep ghi giam doanh thu cua ky phat sinh (ky sau).

16. Nguyen tac ke loan gia von hang ban

Phan anh trj gia v i n ciia san phlni, bang hoa, dich vu ban trong ky. Khoan du phong giam gia hang t in kho dugc tinh vao gia vdn hang ban tren ca sd sd lugng hang ton kho va phan chenh lech giua gia trj tliuan cc thi tlarc liien dugc nho hon gia gdc hang ton kho.

Doi vdi pli l i i gia trj hang ton kho hao Imt, i i i l t mat, k l toan tinh ngay vao gia von hang ban (sau khi tru di cac khoan boi thudng, neu cd).

22

CONG T Y CO PHAN XAY DUNG CAO SU DONG NAI Bao cao tai chi'nh hgp nhat Xa Xuan Lap, thj xa Long Khanh, tinh Dong Nai Cho nam tai chi'nh kit thuc ngay 31/12/2016

Doi voi chi phi nguyen vat lieu true tiep tieu hao vmrt muc binh thuong, chi phi nhan cong, chi phi san xuat chung CO djnh khong phan b6 vao gia trj san pham nhap kho, ke toan tinh ngay vao gia von hang ban (sau khi tru di cac khoan boi thudng, neu c6) ke ca khi san phlm, hang hoa chua duoc xac djnh la tieu thu.

Cac khoan thue nhap khau, thue tieu thu dac biet, thue bao ve mdi trudng da tinh vao gia trj hang mua, neu khi xuat ban hang hoa ma cac khoan thul do duoc hoan lai thi duoc ghi giam gia vdn hang ban.

Cac khoan chi phi gia vdn hang ban khdng dugc coi ia cni phi tinh thue TNDN theo quy djnh cua Luat thue nhung CO dly dii hoa dom chung tu va da hach toan diing theo Che do ke toan Cdng ty khdng ghi giam chi phi ke toan ma chi dieu chinh tiong quyet toan thue TNDN de lam tang sd thue TNDN phai nop.

(7. Nguyen tac va phuong phap ghi nhan chi phi tai chi'nh

Phan anh nhung khoan chi phi boat dgng tai chi'nh bao gom cac khoan chi phi hoac cac khoan Id lien quan den cac boat dgng dau tu tai chi'nh, chi phi cho vay va di vay vdn, chi phi gop vdn lien doanh, lien ket, 16 chuyen nhugng chung khoan ngan ban, chi phi giao djch ban chung khoan; Du phong giam gia chung khoan kinh doanh, du phong tdn that dau tu vao don vj khac, khoan Id phat sinh khi ban ngoai te, Id ty gia hdi doai...

Cac khoan chi phi tai chinh khdng dugc coi la chi phi tinh thue TNDN theo quy djnh ciia Luat thue nhung co day dii hoa dom chung tu va da hach toan diing theo Che dp ke toan Cong ty khdng ghi giam chi phi ke toan ma chi dieu chinh tiong quyet toan thue "TNDN de lam tang sd thue TNDN phai nop.

18. Nguyen tac ke toan chi phi ban hang, chi phi quan ly doanh nghiep

Cac khoan chi phi ghi nhan la ciii phi ban hang bao gdm: Cac chi phi thuc te phat sinh trong qua trinh ban san phdm, hang hoa, cung cap djch vu, bao gdm cac cni phi chao hang, gidi thieu san pham, quang cao san pham, hoa hdng ban hang, chi phi bao hanh san pham, hang hoa, chi phi bao quan, dong goi, van chuyen,...

Cac khoan chi phi ghi nhan la chi phi quan ly doanh nghiep bao gdm: Cac chi phi ve luomg nhan vien bd phan quan ly doanh nghiep (tien luomg, tien cdng, cac khoan phu cap,...); bao hiem xa hdi, bao hiem y te, kinh phi cdng doan, bao hiem that nghiep cua nhan vien quan iy doanh nghiep; chi phi v.H lieu van phong, cdng cu lao dgng, khIu hao TSCD dung cho quan ly doanh nghiep; tien thue dat, thue mon bai; khoan lap du phong phai thu kho dd'; djch vu mua ngoai (dien, nude, dien thoai, fax, bao hiein tai san, chay nd...); chi piii bang tien khac (tilp khach, hdi nghj khach hang...)

Cac khociu chi phi ban Iiaug, chi phi quan !) Joanli nghiep khdng duga co-' id ah: phi ti'r.h thue TITDN theo quy djnh cua Luat thud nhung cd ddy du hda dom chung tu va da hach toan dung theo Che dd ke toan Cdng ty khdng ghi giam chi phi ke toan ma chi dieu chinh trong quyet toan thue TNDN de lam tang sd time TNDN phai nop.

19. Nguyen tic va phuong phap ghi nhan chi phi thue thu nhap doanh nghiep hien hanh, chi phi thue thu nhap doanh nghiep hoan lai

Tai san thue va thue phai nop cho nam hien hanh duoc xac djnh bang sd tien du kien phai nop cho_(hoac dugc thu h di) CO quan thue, dua tren cac muc thud suit va cac luat thue oo hieu iuc den ngay ket thuc ky ke toan nam.

20. Nguyen tic phan phoi lgi iihiian va tn'ch lap cac quy

Viec phan phoi igi niman sau thul thu niiap doanh nghiep dugc thyc liien theo dieu le cua Cdng ty va dugc dai hdi ddng cd ddng quylt djnh hang nam.

2.3

CONG T Y C O PHAN XAY DlTNG CAO SU DONG NAI Bao cao tai chi'nh hop nhat Xa Xuan Lap, thj xa Long Khanh, tinh Bong Nai Cho nam tai chinh kit thuc ngay 31/12/2016

V. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY fRONG BANG CAN DOI K E TOAN HOOP NHAT

£>07i vi tinh: VND

01. Tien va cac khoan tirung dirung tien Cuoi nam Dau nam

Tipn mat L lull lilCLl

2 234 700 712 2 4 , i j y ~ t l \ J \ / t l X X-i

2 825 631.589

1 len gui ngan nang Kiiong xy iicui 990 ORO 1 990 998 768

Cong 2,455.274.701 a A ItZ O Z A I C T

4.045.860.357

02. Phai thu ngan han cua khach hang Cuoi nam Dau nam

a. Phai thu khach hang ngan han 55 442.972.268 60.839.282.577

Ban quan ly du an thj xa Long Khanh 115.869.311 16.064.311

Ban quan ly du an Huyen Trang Bom 4.229.756.000 14.217.004.000

Ban quan ly du an huyen Thong Nhit 0 10.510.732.999

Ban quan ly du an huyen Cam My 1.671.148.000 341.769.000

Ban quan ly dir an huyen Tan Phii 0 103.951.857

Uy ban nhan dan xa Hang Gon 84.540.733 84.540.733

Uy ban nhan dan xa Nhan NghTa 117.240.000 117.240.000

Uy ban nhan dan xa Xuan Lap 0 7.031.000

Uy ban nhan dan xa Thua Due 31.950.000 111.950.000

Cong ty CO phan Thong Nhat 2.537.769.482 3.039.502.000

Cong ty Co phan Khu cong nghiep Dau Giay 674.435.700 3.600 967.000

Cong ty Co phan Vital 59.679.050 209.679.050

Cong ty TNHH 1 TV Dja 6c Cao su 0 138.400.000

Cong ty C6 phan Khu cong nghiep Long Khanh 5.189.245.000 126.106.000

Nha may Viet Sing 0 469.171.000

Ban quan ly du an huyen Long Thanh 185.159.454 5.453.069.174

Cong ty C6 phan Phii Viet Tin 11.307.780.400 3.451.986.000

Cac khach iiang khong tbirr- g xuyen 11.018.000 n 018.000

Phai thu tien ban san phim be tong tuoi 347.359.443 348.399.342

Phai thu tien cho thue xe may cac ioai 236.054.750 230.464.750

Phai thu tien ban vat tu 792.681 305.634.535

Phai thu Eastern Rubber (cambodia) co.,ltd 6.436.253.330 13.166.317.728

Cong ty TNHH PICS Dong Nai - Kratie 2.240.302.350 0

Cong ty TNHH PTCS Dau Tieng - Campuchia 2.590.378.257 0 i

Cong ty TNHH PTCS Dau Tilng - Kratie 1.125.254.124 0

Cong ty TNHH PTCS Chu Se Kampongthom 5.233.532.017 0

Cong ty TNHH PTCS Tan Bien Kampongthom 10.597.371.888 0

Phai thu cac ddi tugng khac 420.032.298 4.''78.284.098

b. Phai thii khach hang nglu han la cac hen l irn quau 3.212.403.860 2.473.448.095

Cty TNHH MTV Tong cdng ty Cao su Dong Nai 3.212,403.860 2.473.448.095

Cong _ 58.655..376.128 •ar;a;:r;iir-'; •- ~—•!,;•• i i-v.- , i i= =

63.312,730.672

24,

CONG T Y C O PHAN XAY D i m e CAO s u DONG N A I Bao cao tai chi'nh hgp nhlt Xa Xuan Lap, thj xa Long Khanh, tinh B6ng Nai Cho nam tai chi'nh ket thuc ngay 31/12/2016

03. Tra trac e cho ngu-oi ban ngan han Cuoi nam Dau nam

11 Tu Van Tham Tra Cong Trinh Giao Thong 0 39.000.000

Cong ty Co Phan Dong Viet Hung 0 243.000.000

Cty CP chung khoan Thang Long-CN TP HCM (TLS) 33.000.000 33.000.000

Tra truoc cho ngudi ban khac 0

Cong 33.000.000 315.000.000

04. Cac khoan phai thu Cuoi nam Dau nam khac Gia trj Du phong Gia tri Du phong ft ]V<rnin Yiftn M* I T H a f l l lliXli

12 231 246 SSO I Z c Z i J X C Z * T I J * 0 < J 7

0 4.496.495.180 0

- Tam irng 10.567.406.002 2 640 492 755 Z » V ~ L / « ~ 7 Z » / mJmJ

0

- Ky quy, ky cugc 51.452.500 295.422.000 0

- Phai thu khac 1.612.388.357 0 1.560.580.425 0 Phai thu ve c6 tuc duoc chia tu Cong ty TNHH Donakra 111.115.091 0 264.240.541 0 Thu tien thue thu nhap ca nhan 0 0 100.185.146 0 TTIM A I +1MYY -mi Lm 4\ At 4-i\'4m T A » Y T*/ GC % mm

rnai tliu ve co tuc Quy l in dung Cao su 5.510.000 0 J y\ 4* A~\ f\ /m /\

4.959.000 0 Phai thu ngudi lao ddng ve BHXH 228.614.824 0 /~Vfl A r\4\ 4m 1 Am

98.493.743 0

Lai du thu tinh trudc 0 0 1.261.326 0 /

Cac khoan tam ung cua ddi •T • san xuat 968.000.000 0 459.000.000 0 u. Phai thu cho CBCNV vay mugn von 59.551.448 0 53.780.000 0 M '

Dien luc Thdng nhat 0 0 0 0 TT" i Phai tliu khac 239.596.994 0 578.660.669 0

h. Dai han 0 0 0 0

Cong 12.231.246.859 0 4.496.495.180 0

05. Ng xau Gia tri co the „ . , x Gia tri co the Gia goc , \ X. Gia goc , ,x. ^ thu hoi thu hoi

Cuoi nam Dau nam

a. Cac khoan phai thu 60.290.000 0 103.951.857 0 Ban quan ly du an huyen Tan Phu 0 0 103.951.857 0

Cdng ty Ddng Tri 60.'290.000 0 0 0_

Cong 60.290.000 0 103.951.857 0

Cuoi r am Dau nam 06. Hang tdn kho

Giajidc Du plidng Gia gdc Du phong Ng .yen lieu, vai lieu ton klio ;.63 066.971 568.806.607 Chi phi SXKD dd dang 10.221.034.6ll 9.026.139.805

Cdng 10.784.101.582 0 9.594.946.412

25 t

C O N G T Y C O P H A N X A Y D U N G C A O S U D O N G N A I Bao cao tai chinh hop nhat Xa Xuan Lap, thj xa Long Khanh, tinh B6ng Nai Cho nam tai chfnh ket thuc ngay 3 l/i2/2016

A 7 C^Ui r\Ut f f o ifivikn

Vim i^ni pni ira iriruc rt a- ~ Cuoi nam

Dau nam

4 > I N gan flan An Z * 7 1 1 0 0 1 1 0 + A O O C Q

L/llI pni S u a CfiUd AC 1 i.4y/.jo2 H O C 7(\(\ 55.U85.2UU

1^ 111 f i l l 1 f\'1 r\ l i i z i f v i "vja

v^ui pni udo niciTi Ac 0 .095 . 4 J U H O C ? noi

V lll pni CUllg CU, UUIjg CU 1 1 . O O J . C O 1 /IZ All C I S 40.4 / /.JJJ

• rl f f l tl 1 f f l T"t*l f/X '/i 11 T O H 11 1 11 14 ri fm 4\

L/Hi pni ira iruoc ngan nan xnac 1 /.592.545 1 A con 1 n 1 14.589.lUl

b. Dai ban 74.786.312 82.565.676

Chi phi cong cu, dung cu y t 1 1 t l Am y yt

61 998.358 A Am yi Am Am Am y\ y

43.872.706 Chi phi sua chua chd phan bo 0 2.292.421

Chi phi tra trudc dai ban khac 12.787.954 36.400.549

Cong 122.457.510 220.974.535

OR TThiip cvic Jehn^n nJi^i I / O . x i i u c T « L - a v L v i i u a i i p i i a i

nop Nha nude Cuoi nam O U I J l i a i ityP trong nam

{\vt \\\\vc nAn ou u a m u c H Y I - '

trong nam Dau nam

a. Phai nop 2.645.833.812 9.269.875.025 10.607.364.233 3.983.323.020

Thue gia tri gia tang 2.250.758.065 8.691.925.517 10.025.362.744 3.584.195.292

Thud thu nhap ca nhan 2.400.000 108.184.626 1 15,600.131 9.815.505

Thue thu nhap doanh nghiep 384.538.767 393.400.039 367.729.619 358.868.347

Thue mon bai 0 4.500.000 4.500.000 0

Thue nha dat, tien thue dat 1.853.984 52.065.752 52.065.752 1.853.984

Cac loai thud khac 6.282.996 19.799.091 42.105.987 28.589.892

b. Pbai tbu 111.145.707 56.562.927 141.987.436 25.721.198

Thue thu nhap doanh nghiep 11 1.145.707 56.562.927 141.987.436 25.721.198

Tbue Gia trj gia tang

Cdng ty ap dung luat thud gia trj gia tang vdi phuong phap tinh thud la phuong phap khau tru.

Thud thu nbap doanb nghiep bien banb

Thud thu nhap doanh nghiep hien hanh phai tra dugc xac djnh dua tren thu nhap chju thue cua nam hien tai. Thu nhap chju thud khac vdi thu nhap dugc bao cao trong Bao cao ket qua boat dong kinh doanh vi thu nhap chju thud khdng bao gdm cac khoan muc thu nhap chju thue hay chi phi dupe khau tru cho muc dich tiuh thud trong cac nam khac va cung khdng bao gdm cac khoan miic khdng phai chju thue hay khdng dugc khau tru cho muc dich tinh thue. Cdng ty ap dung thue suit tluie thu nhap doanh nghiep trong ky bang 20% (hai muoi phan tram).

Cac loai thue khac I I, : .

Cdng ty ap dung cac loai sic thud khac nhu ihue mon bai, tbue thu nhap ca nhan.. theo diing quy djnh hien hanh.

26

CONG T Y C O PHAN X A Y DlTNG CAO SU DONG NAI Xa Xuan Lap, thi xa Long Khanh, tinh B6ng Nai

Bao cao tai chinh hgp nhat Cho nam tai chi'nh ket thuc ngay 31/12/2016

09. Tai san co dinh hiru hinh

Dcm vi tinh: VND

J.\.flUU/l // t t tC Nha CUV,

vat kien u uc K/ffT\) ytifiP fhjpf hi ivitiy ffiuG LIUKPL UI

Phuong tien van tdi truyen ddn

Thiet bi dung cu quan ly Cong

Nguyen gia

So du- dau nam 6.432.014.493 . .. .... — . .

2.939.106.498 . . . .

7.650.693.828 194.170.591 17.215.985.410 - Mua trong nam 0 363.636.364 0 0 363.636.364 - D I U tu XDCB hoan thanh 84.962.395 0 0 0 84.962.395 - Tang khac 0 0 0 0 0 - Thanh \y, nhugng ban (159.674.351) (1.121.904.762) (2.019.900.000) 0 (3.301.479.113) - Tang/Giam do chuyen doi bao cao 0 0 13.993.635 624.750 14.618.385 - Giam khac (18.566.826) 0 0 0 (18.566.826) So dir cuoi nam 6.338.735.711 2.180.838.100 5.644.787.463 194.795.341 14.359.156.615 Gia tri hao mon luy ke

So du- dau nam 4.728 248.124 2.778.464.892 5.931.432.357 144.544.688 13.582.690.061 - Khau hao trong nam 249.689.438 20.500.760 415.438.068 10.204.080 695.832.346 - Tang khac 0 0 0 0 0 - Thanh ly, nhuong ban (113.785.030) (1.072.162.140) (1.236.134.874) 0 (2.422.082.044) - Tang/Giam do chuyen doi bao cao 0 0 11.340.709 624.750 11.965.459 - Phan loai sang cong cu, dung cu 0 90.398.224 (90.398.224) 0 0 - Giam Ivhac (6.200.839) 0 0 0 (6.200.839) So du- cuoi nam 4.857.951.693 1.817.201.736 5.031.678.036 155.373.518 11.862.204.983 Gia tri con Iai - Tai ngay dau nam 1.703.766.369 160.641.606 1.719.261.471 49.625.903 3.633.295.349 - Tai ngay cuoi nam 1.480.784.018 363.636.364 613.109.427 39.421.823 2.496.951.632

27

CONG T Y CO PHAN TYAY DlTNG CAO SU DONG N AI Xa Xuan Lap, thj xa Long Khanh, tii'.h Dong Na-

Bao cao tai chinh hgp nhiit Cho nam tai chinh kit thuc ngay 3 1/12/2Q16

10. Dau tu' tai chinh dai han So cuoi nam So dau nam

Gia goc Dg phong Gia tri hgp ly Gia goc Dg phong Gia tri hgp ly

a. Dau tu- vio cong ty con 0 0 0 0 0 0 b. Dau tu- vao cong ty lien doanh, lien ket 4.254.507.725 0 4.254.507.725 4.160.984.101 0 4.160.984.101

Cong ty TNHH Donakra 4.254.507.725 0 4.254.507.725 4.160.984.101 0 4.160,984.101 c. Dau tu- vao dun vi khac 29-100.000 0 29.100.000 29.000.000 0 29.000.000 Quy tin d-ung Cao sa Dong Nai 29 100.000 0 29.100.000 29.000.000 29.000.000

Cong 4.283 607.725 0 4.283.607.725 4.189.984.101 0 4.189.984.101

Ten dun vi nhan dau tu-

Cong ty iieii doanh, lien ket

Cong ty TNHH Donakra Dau tir vao don vi khac

Gop v6n vao Quy tin dung Cao su Dong Nai

Nui thanh lap va hoat dong

Tinh Kratie, Vuo-ng quoc Campuchia

Tinh Dong Nai, Viet Nam

Ty le Ig i ich

30,35%

Ty le quyen bieu quyet

30,35%

Hoat dong kinh doanh chinh

Xay dgng cong trinh chu dudng, dan dung, khai hoang va cho thue may xay dgng

Kinh doanh quy va tin dung

CONG T Y C O PHAN XAY DUNG CAO SU DONG NAI Bao cao tai chinh hop nhlt Xa Xuan Lap, thj xa Long Khanh, tinh Dong Nai Cho nam tai chinh ket thuc ngay 31/12/2016

11. Phai tra ngiroi ban ngan Cuoi nam Dau nam So CO kha So CO kha

Gia tri nang tra nu rl •

Gia tri nang tra nu

a. Phai tra cho ngiroi ban 00.711.890.534 7Q T l 1 Q A A 77A 38.7] 1.890.334

7 A e.AC AlA 1 1 1 7A (.AC AlA 7 1 1

L/Ua nang vgi iieu A , U c-nea Sivnai 1 S 0 0 / 1 S Z O T S O

t J . O O 4 . J D 2 . / J U 1 s oo/t szo Tsn 1 0X7 Q/in 7 nvc. 0X7 qan J . 160.yo / .yx-o

Cong ty Viho co.,ltd 8.961.340.500 8.961.340.500 8.305.990.000 8.305.990.000

Cua hang Thanh Dat 843.886.779 843.886.779 123.184.188 123.184.188 Phai tra Cty TNHH Long Khanh 69H 0 0 2.912.898.886 2.912.898.886 Phai tra Cty CP cau kien be tong Nhan Trach 2 • 558.124.270 558.124.27;) 1.261.742.440 1.261.742.440 Cong Ty TNHH XD TM D6ng Phuc Thjnh 4.122.719.375 4.122.719.375 586.923.504 586.923.504 Phai tra Cong ty TNHH MTV Mai Quoc Thjnh 5.352.279.189 5.352.279.189 4.748.020.684 A Am A f7 A\ A\ /\ y r\ A

4.748.020.684 Cira xang dau Dau Giay 463.439.930 463.439.930 456.216.520 456.216.520 Phai tra cho DN TN Ha Qu6c Bao 324.885.027 324.885.027 409.610.931 409.610.931 Phai tra cho DNTN XD DV Minh Huy 846.362.216 846.362.216 ' 486.950.347 486.950.347 Cong ty TNHH T M & DV Loc Trudng Tho 631.570.000 631.570.000 0 Phai tra ngirdi ban ngan han khac 722.720.298 722.720.298 1.566.968.771 1.566.968.771 b. Phai tra cho ngiroi ban ia cac ben lien quan 0 0 3.574.691.949 3,574.691.949

Cong 38.711.890.334 38.711.890.334 28.220.166.160 28.220.166.160

12. Nguoi mua tra truuc ngan ban

a. Ngirui mua tra truoc Cong ty Co phan Khu cong nghiep Dau Giay

Cone tv Tan Bien Kampongthom

Cdng ty TNHH Phudc Hda Kamponthom

Ban QLDA huyen Cam My

Phai thu Cty CP KCN Long Khanh

b. Nguoi mua tra truoc la cac ben lien quan

Cdng ty TNHH MTV Tong Cdng ty Cao su Dong Nai

Cong

13. Chi phi phai tra

a. Ngan han

Chi phi lai vay phai tra

Chi phi dien, nude, dien thoai

Chi phi phai tra khac

b. Dai han \

Cong \

Cuoi nam Dau nam

5.231.798.560 2.800.581.955

4.261.798.560 0

0 1.531.581 955

0 0

970.000.000 0

0 1.269.000.000

1.955.500.000 0

1.955.500.000 0

7.187.298.560 2.830.581.955

Cuoi nam Dau nam

24.652.446 23.969.068

12.882.636 22.1 15.945

0 301.495

11.769.810 )..151.628

0 0

\ 24.652.446 23.969.068

1 1

/

29

CONG T Y CO PHAN XAY DUNG CAO SU DONG NAI Bao cao tai chinh hop nhat Xa Xuan Lap, thi xa Long Khanh, tinh Dong Nai Cho nam tai chfnh ket thuc ngay 31/12/2016

Cuoi nam Dau nam "id. Pfi^i t i * a I ^ h f i P So CO kha So CO kha

Gia tri nang tra no Ca . 1

Gia tri nang tra ng

i N g A l l I I A I I 7 071) O tfi QS3 1 Q7n O A OR 1 150 741 084 1 150 741 084 X » M.mJ\J t f ~ X * WKJ^

Kinh phi cong doan 142.535.488 142.535.488 118.502.916 m m Am y Am /m /"X •* y

118.502.916 Bao hiem xa hoi 13.206.197 13.206.197 101.181.692 101.181.692

Bao hiem y te 7 77A (AQ 1 X so? 7XS 1 D. JU /./JO iO. JU / . / JO

Bao hiem that nghiep 1.008.503 1 /X /X im y A\ ^

1.008.503 7.336.770 ' 7 7 7 Z -7 -7 A

7.336.770 Phai tra ong Hoang Irong Viet Hung 1 7 n c C7S Ann 1 7AC Q7S AAA 1. /Uo.o / J.UUU n o Fhai tra to Nguyen Hong Son ve tien mugn von 0 0 500.000.000 500.000.000

Phai tra tien thue giu lai 0 0 400.216.183 400.216.183 Phai tra ong Cong ty TNHH Donakra 455.700.000 455.700.000 0 0

Phai tra cac d u i tugng khac 5«7.341.146 597.341.146 6.995.765 6.995.765

b. Dai han 0 0 0 0

Cong 2.920.936 983 2.920.936.983 1.150.741.084 1.150.741.084

15. Du phong phai tra phai tra Cuoi nam Dau nam

Du phong bao hanh san pham hang hoa 0 0

Dir phong bao hanh cong trinh xay dung 700.316.570 692.786.224

Du phong tai co cau 0 0

Du phong phai tra khac

Cong 700.316.570 692.786.224

30

CONG TY CO PHAN X A Y DU^YG CAO SU DONG SAI Bao cao tai chinh hgp nhat Xa Xuan Lap, thi xa Long Khanh, tinh Dong Nai Cho nam tai chinh ket thuc ngay 31/12/2016

Cuoi nam Trong nam Dau nam 16 Vav va po' thue tai chinh JL V * T 9m J T 99 AA.\4 9Mmy9mA 999 9 M.>aMMMAAA Gia trj iJ\J Y.\J X V l l A I l A l l ^

trs. no* Tang Giam Gia trj So oo I C H Q n^no O U \A\J i v I l A l l A l t g

tru no" 1 1 A UXJ a) Vay ngan han 10.351.005.167 10.351.005.167 73.448.234.683 87.118.589.003 24.021.359.487 24.021.359.487

- Vay ngan han iO.351.005.16" 10.351.005.167 73.448.234.683 87.118.589.003 24.021.359.487 24.021.359.487

Ngan hang TMCP Cong Thuo'ng Viet Nam-CN Ddng Nai (*) 10.351.005.16 ' 10.351.005.167 73.448.234.683 87.118.589.003 24.021.359.487 24.021.359.487 - Ng dai han den han xra 0 0 0 0 0

b) Vay dai hgn 0 0 0 0 0 Cong 10.351.005.167 10.351.005.167 73.448.234.683 87.118.589.003 24.021.359.487 24.021.359.487

(*) Bao g6m hgp dong vay tai Cong ty me va hgp dong x ay tai Cong TNHH MTV Xay dung Cao su An Lgc:

(1) Hop d6ng vay tai cong ty me- Hgp d6ng tin dung so n 1/2016-HDTDHM/NHCT680-DOP7JCON ngay 31/8/2016; Han muc cho vay: 30.000.000.0000 dong; Lai suit vay v6n: lai suit co sd + bien do 3,5%/nam; Bien pi ap bao dam: Tai san dam bao bo sung: Nha van phong, nha xudng, may mdc thiet bj thuoc sd huu cua Cdng ty. Hop ddng tn l chip sd 01.14.0463/HDTC-NC-VKT-DORUCON ngay 19/03/2014; Hop dong the chip sd 02.14.0463/HDTC-MMTB-PTVT-DORUCON ngay 19/3/2014 va PIgp ddng thS chip s6 03.14.0463/HDTC-QDN-DORUCON ngay 20/3/2014; Thdi han cho vay: 11 thang; Muc dich sir dung: Bo sung vdn luu dgng phuc vu ke bcacirSan xuat kinh doanh ciia Cong ty.

(2) Hop ddng vay tai Cdng ty TNHH MTV Xay dimg Cao su An Loc: Khoan vay hop ddng tin dung sd: 01.91.215372-HDTDHM/NHCT680-ANRUCON ngay 09/03/2016 cua Ngan hang TMCP Cdng Thuong Viet N-xm - CN Ddng Nai. Thdi han cho vay ciia tirng klroan ng dugc ghi tren giay nhan ng nhung toi da khdng qua 06 thang; Han miic cho vay 2.000.000.000 ddng . Thdi l.an duy tri Iran mirc: Kg tir ngay ky ket hgp ddng din hit ngay 09/03/2017; Lai snat cho vay tai thdi diem ky hgp ddng la S%/nam va dugc dieu chinh theo tirng gia} nhan ng; Myc dich vay: Bo sung vdn luu dong phyc vu san xuat kinh doanh cua Cong ty. Tai san dam bao theo phuoTig thirc the chap tai san bao gdm: The chap h i nude BTCT tram trdn be tdng tuoi xe dao banh ;<ich Kobelco, va quyen ddi ng, khoan phai thu thuoc sd huu cua Cdng ty TNHH MTV xay dung cao su An Loc. Ngoai nhung tai san dam bao tren con cd thu bao lanh ciia Cdng ty CP Xay dung Cao su Ddng Nai (Cdng ty me) vdi klroan vay tren. So du ciia klroan vay tai ngay 3 1/T2/2016 la 1.879.195.200 ddng.

31

CONG T Y CO PHAN X A Y DlTNG CAO SU DONG NAI Xa Xuan Lap, thi xa Long Khanh, tinh Dong Nai

17. Von chu sff huu

a. Bang doi chieu bien dong von chu so' huu Dcm vi tinh: VND

Cni tieu Von gdp

ciia chu sa hint Thang die

von CO phan C^hpvih Jprh tv 'Tin \yfiKZ-fifi iKa\,Ait ly

hoi doai C^tjv ffnu tif \y lA.y (AClLt I Lt

phat trien

T fTi vihunvi J /cj I 1 li HAHf I

sau thue Tong cdng

So du dau nam truoc 16.000.000.000 540.483.262 353.515.280 6.321.617.127 3.112.533.468 26.328.149.137 Tang trong nam truuc 0 0 212.14^.423 AOf\

489.679.732 4.119.132.801 A O A A A f Z A C Z

4.820.956.956 Lai trong nam truoc 0, 0 0 0 4.119.752.135 A 1 1 n T C A 1 1 ^

4.119.752.135 Phan phoi lgi nhuan 0 . 0 0 / /X /X y y Am y ^\ m

409.563.521 0 A tmrm y y -m y rm i

409.563.521 Tang do chuyen doi bao cao C ' 0 ym 1 ym m A A A y\ Am

212.144.423 tm /X m 7 y Am * *

80.116.211 t619.334) Am Am 7 y A 7 tm Am r\

291.641.300 Giam trong nam truoc 0 • 0 0 0 (4.458.581.766) (4.458.581.766) Thue lgi tuc gitr lai nop nha nuoc 0 0 0 0 (233.247.280) 4 Am Am Am Am A xy Am Am y m

(233.247.280) Tn'ch quy dau tu FT 0 ' 0 0 0 (409.563.521) (409.563.521) Chia C O tuc 0 0 0 0 (3.215.117.340) (3.215.117.340) Trich quy khen thudng ban dieu Vx A-t LM § A-t. VY A-Y VT f

nann Q>onjz ly 0 • 0 u n u \ 1 V J V J . W W V J . U W W I ri nn nnn nnrA

' 1 L» # 1 1 YY r 14 \m Am VT 4-VT 1 lAyvrnm zv v—, IT i i /T 1 z"vi

1 ricn vuy Knen tnuong, pnuc igi 0 1 0 u A

U V ^ J U U . O J J . O Z J ) CCC\(\ (CI A 9 S X

So du cuoi nam truoc 16.000.000.000 I 540.483.262 SL/XC Z C O T A I ( Q 1 1 T Q Z O C A n^'X (\QA cfii 7( z o A cm A xmn

So du dau nam nav 16.000.000.000 540.483.262 c(c (CO mx oOo.Ool'. /Uo

Z S I 1 7Q( S ^ Q x mx nsd ^Cix L* 1 / j . U o ' 4 , M ? U O

m( /ron cm± vm z o . o y u .DZH . j z /

Tang trong nam nay 0 0 / n C A i * A4C\

(oo.505.445) T + A A A A A A A 24U.00U.0UU 1 ^AA A I Q m A / I S W S COA Z.U4o.J0o.Dy4

Lai trong nam nay 0 0 A 0 1. / /4.6z4.yoy 1. / /4.024.989 O V l O T , W T „ 1 I ' l . V \ 7 \ 1 1 0 t 7

r f i a n pnoi i g i n n u a i i

0 0 n w

7 / l A A A A A A A n \j OAQ A A A A A A

Tang do chuyen do; bao cao 0 0 (33.503.445) 0 0 (33.505.445) Tang khac 0 0 0 0 67.219.050' 67.219.050 Giam trong nam nay 0 0- 0 (80.116.211) (2.544.060.613) (2.624.176.824) Giam do dieu chinh nam trudc 0 0 (80.116.211) 0 (80.116.211) Thue lai tuc gitr lai nop nha nude 0 i 0 0 0 (179.740.613) (179.740.613) Trich quy dau tu FT 0 0 0 0 (240.000.000) (240.000.000) Tra cd tuc 0 0 0 0 (1.600.000.000) (1.600.000.000) Trich quy KT, PL D 0 0 0 (5'24.320.000) (524.320.000) So du cuoi nam nay 16.000.000.OOC 540.483.262 532.1:54.258 6.971.180.648 2.070.867.929 26.114.686.097

Bao cao tai chfnh hup nhat Cho nam tai chinh k i t thuc ngay 31/12/2016

C O N G T Y C O P H A N X A Y D U N G C A O S U D O N G N A I Xa Xuan Lap, thi xa Long Khanh, tinh Bong Nai

Bao cao tai chinh hop nhat Cho nam tai chinh ket thuc ngay 31/12/2016

b. Chi tiet von dau tu cua chu s& huu Cuoi nam iJau nam

Cong ty TNHH MTV Tong Cong ty Cao su Dong Nai 4.640.000.000 4.640.000.000

Cong ty Co phan Cao su Hoa Binh 2.000.000.000 2.000.000.000

DNTN San xuat V L X D Km 1828 360.000.000 360.000.000

Von gop cua cac doi tugng khac Or » O

9.000.000.000 9.000.000.000

Cong 16.000.000.000 16.000.000.000

c. Cac giao dich ve von voi cac chu su huu Nam nay Nam truoc

- V6n dIu tu ciia chu sd huu

V6n gop dau nam 16.000.000.000 16,000.000.000

Von gop tang trong nam 0 0

V U l l ftC'lJ g i a l l l H U l l g l i C l H l 0

Von ffor) c i i o i na iTi 16 000 000 000 K XA 9 XA XA XA 9 XA XA XJ m XJ XA XA

16 000.000 000 i XA 9 XA XA XA 9 XA XA XA 9 XA XA XA

d. Co phieu Cuoi nam Dau nam

So lugng c3 phieu dang ky phat hanh

So lugng CO phieu da ban ra cong chung 1.600.000 1.600.0UC

+ Co phieu phd thdng I.60Q.0Q0 1.600.000

+ Cd phieu mt ddi 0 0

So lugng CO phieu dugc mua, ban lai 0 0

+ Cd phieu phd thdng 0 0

+ Cd phieu uu dai 0 0

So lugng CO phieu dang luu hanh 1.600.000 1.600.000

+ Cd phieu phd thdng 7 (nn nnn 7 (nn nnn

1 / A~\ IT Ly J 477 1 7 yY 1 a7yt y

+ CO pnieu uu aai n u 0 u

Cac quy ciia doanh nvhic.) Cuoi nam Dau nam

- Quy dau tu phat trien 6.971.180,648 6.81 1.296.859

- Quy ho trg sip xep doanh nghiep 0 0

- Quy khac thuoc v6n chu sd huu 0 0

Cong 6.971.180.648 6.811.296.859

•f O Xt AY 1 r l * n A MM VMM YY AY YY tY lYCtY T ) A 11 r r n M ^ > E / ^ O l ' l Vl

lc. cac klioan muc ngoa? iiai g can uoi K C loan nop nl.at Cuoi nam Dau nam

a. Ngoai tc cac loai (USD)

- USD 1.084,42 61.119,93

- KHR 0 706.244.512

b. Ng kho ddi da. xii l y 103 951.857 0

\

33

C O N G T Y C O P H A N X A Y D U N G C A O S U D O N G N A I Xa Xuan Lap, thj xa Long Khanh, tinh D6ng Nai

Bao cao lai cnum iiyp i i . i«v Cho nam tai chfnh ket thuc ngay 31/12/2016

VL THONG TIN BO SUNG CHO CAC KHO.YN MUC TRONG BAO CAO KET QUA KINH DOANH HOP NHAT

01. Doanh thu ban hang va cung cap djch vu

a. Doanh thu

Doanh thu ban hang hoa, thanh pham

Doanh thu cung cap djch vu

Doanh thu hop dong xay du ng

b. Doanh thu doi voi cac ben lien quan

Cong

02. Cac khoan giam trir doanh thu

Giam gia hang ban

Cong

03. Doanh thu thuan ve ban hang va cung cap djch vu

a. Doanh thu thuan

Doanh thu ban bang hoa, thanh pham

Doanh thu cung cap djch vu

Doanh thu hop dong xay dung

b. Doanh thu thuln doi vdi cac ben lien quan

Cong

04. Gia von hang ban

Doanh thu thuan trao doi san pliam, hang noa

Doanh thu thuan cung cap djch vu

Doanh thu hop dong xay dung

Cong

05. Doanh thu boat dong tai chinh

Lai t i ln gui, tien cho vay

Co tuc, loi nhuan dugc chia

Lai chenh lech ty gia phat sinh trong ky

Lai chenh lech ty gia danh gia lai cuoi ky

Doanh thu hoat dong tai chinli khac

Cong

Dm vi tinh: VND

Nam nav Nam trirdc

125.794.100.092 162.795.611.952

29.802.873 228.787.859

274 895 698 ^ 1 1 , KJ y . VJ V C

337.858.181

125.489.401.521 162.228.965.912

0 0

125.794.100.092 162.795.611.952

Nam nay Nam trudc

165.256.363 1.799.339.845

165.256.363 1.799.339.845

Nam nav Nam inrcfc 1 1 M i l l 99 u vr w

125.628.843.729 9. mm 94 • \A mm \m m \j m V • i mm y

160.996.272.197 m. Yj Yj 9 y y yj mmm t mm Y c XA .

29.802.873 228.787.859

974 R9S 608 337 838 181 J J / . O J O . 1 O 1

125.324.145.158 160.429.626.067

0

I?*; 698 843 790 160 996 979 107

Nam nay Nam trudc

. 9 CJ /c * w jz ' T O / f A7 A A7 0

o/in cm 071 Z 4 U . O U I .y /1

1 17.132.493.374 •t n f\ 7 c tv A /' r c\ f r\

150.168.465.960 117.244.240.365 150.693.692.369

Nam nay Nam trudc

6.146.831 12.416.889

5.510.000 4.959.000

0 118.254.717

3.394.021 0

21.157.001 0

36.207.853 135.660.606

34

CONG T Y C O PHAN XAY DlTNG CAO SU DONG NAI Bao cao tai chinh hop nhiit Xa Xuan Lap, thi xa Long Khanh, tinh Bdng Nai Cho nam tai chinh ket thuc ngay 31/12/2016

06. Chi phi tai chinh Nam nay Nam truo'c

Lai tien vay 1.146.952.315 1.458.596.426

Lo do ban ngoai te 0 29.886

Cong 1.146.952.315 1.458.626.312

07. Phan lai hoac 16 trong cong ty lien doanh, lien ket Nam nay Npm trudc

Cong ty TNHH Donakra t A\ A\ A Am y A A-t mm

109.436.497 4\ y r\ y r\ n A A c

258.508.446 Ciong 1 A O A7( AC\n

109.436.497 I C Q C A S AA(

Z53.50o.44o

08. Chi phi ban hang Nam nay Nam trudc

Chi phi dich vu mua ngoai 46.855.000 31.254.794

Cong 46.855.000 31.254.794

09. Chi phi quan ly doanh nghiep

Chi phi nguyen lieu, vat lieu

Chi phi nhan cong

Chi phi cong cu, du.ig cu, do dung

Chi phi khau hao tai san co dinh

Thul, phi va le phi

Chi phi dich vu mua ngoai

Chi phi khac bdng tien

Du phong/Hoan nhap du phong tin tb.at cac khoan ng thu kho doi (*)

Cong

10. Thu nhap khac

Gia tri cou lai va chi phi tu thanh ly, nhugng ban tai san djnh

Tiiu nhap tu cho thue mat bang

Chi phi khac

Cong

11. Chi phi khac

Phat x'i pham hanh chinh & chant nop tin ';

Chi phi khac

Cong

Nam nay Nam truoc

236.039.174 239.778.538

3.333.184.416 3.385.989.167

203.203.976 206.423.160

269.008.421 273.270.088

414.368.171 420.932.647

153.024.238 155.448.468

1.188.318.018 1.206.462.023

60.290.000 464.171.625

5.857.436.414 6.352.475.716 • • • ;r^--:;j.-r,'.

Nam nay Nam truoc

175.229.545 685.584.663

82.000.000 42.000.000

26.473.013 242.406.130

794.057.676 459.635.675

Nam nay Nam trudc

14.364.886 25.305.425

38.877.206 189.811.477

53.242.092 215.116.902

35 /

CONG T Y CO PHAN XAY DlTNG CAO SU DONG NAI Bao cao tai chi'nh hop nhat Xa Xuan Lap, thi xa Long Khanh, tinh Bong Nai Cho nam tai chinh ki t thuc ngay 31/12/2016

12. Chi phi thne thu nhap doanh nghiep hien hanh: Nam nay Nam trudc

Chi phi thul TNDN tai Cong ty me 51.794.541 220.436.121

Chi phi thue TNDN Cong ty con tai Viet Nam 162,834.625 161.411.407

Chi phi thue TNDN Cong ty con tai Campuchia 230.565.414 233.116.161

Chi phi thue TNDN hien hanh 445.194.580 614.963.689

Thul TITDN phai nop dau nam 333.147.149 638.326.444

Thul TNDN da nop trong nam (440.163.379) (936.160.414)

Dilu chinh thue nop thua (67.219.050) 0

Anh hudng chenh lech ty gia 2.433.760 16.017.430

Thue TNDN phai nop cnoi nam i T j 101 (\(n 111 1 AI 1 40

13. Lai tren co phieu Nam nay Nam trudc

Lpi nhuan sau thul thu nhap doanh nghiep phan bo cho cd ddng sd huu cd phieu phd thdng 1.774.624.989 49 A (\ zx ZX A J—r ZY ZX

2.483.947.052 Anh hudng suy giam

Loi nhuan sau thue thu nhap doanh nghiep phan bd cho cd ddng so huu cd phieu phd thdng sau khi da dieu chinh cho cac yen td suy giam 1.774.624.989 2.483.947.052

Binh quan gia quyen cua cd phieu phd ihdng (khdng bao gdm cd phieu quy) de tinh lai tren cd phieu 1.600.000 l.oOO.OOO

Anh hudng cua viec phat hanh cd phieu thudng Binh quan gia quyen cua cd phieu phd thdng (khdng bao rt-A»vM zY A *T1T « T zx 1TC/N /Tivzx'/-* / l i z i i i / x l x i f i r i / T d T i n i v l o i I f d n r^rv

gom CO pnieu quy; ciuoc oieu cninn ue iimi lai ircii eu phieu

1.600.000 1.600.000

Lai tren cd phieu

- Lai CO b-ui uen cd phieu (*} 1.109 1.552

- Lai suy giam tren cd phieu 1.109 1.552

TIL THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BAO CAO LlTU CHUYEN T I E N T E HOT NHAT

Dan vi tinh : VND

01. So ticn di vay thuc tha trong nam Nam nay Nam trudc

Tien thu tir di vay theo khi ud'c tlidng thudng 73.448.234.683 46.111.495.305

Cong 73.448.234.683 46.111.495.305

02. So tien da thuc tra gdc vay trong nam Nam nay Nam trudc

Tien tra v.a gdc vay theo khi udc thdr.g thirc ng 87.1 18.589.003 39.525.632.081

Cong 87.118.589.003 39.525.632.081

36

CONG TY CO PHAN XAY DUNG CAO SU DONG N A I Bao cao tai chi'nh hop nhat

Xa Xuan Lap, thj xa Long Khanh, tinh Bong Nai Cho nam tai chi'nh kit thiic ngay 31/12/2016 V m . CAC THONG T I N IQIAC

01. Nhung khoan ng tiem tang

I

1 Khong phat sinh bat ky khoan ng t i lm tang nao phat sinh tu nhung su kien da xay ra co the anh hudng den cac thdng tin da dugc trinli bay trong Bao cao tai chi'nh hop nhit ma Cdng ty kiidng kiem soat dugc hoac chua ghi nhan.

02. Nhung su kien phat sinh sau ngay ket thuc ky ke toan

Khdng phat sinh b/t ky su kien nao co the anh hudng den cac thdng tin da dugc trinh bay trong Bao cao tai chinh hgp nhat cung nhu cd hoac cd thi tac ddng dang ke din boat ddng cua Cdng ty.

03. Thong tin hoat dong lien tuc

Khdng cd bat ky su kien nao gay ra su nghi ngd Ion ve kha nang boat ddng lien tuc va Cdng ty khdng cd y djnh cung nhu huge phai ngunr boat ddng, hoac phai thu hep dang ke qui mo hoat ddng cua minh.

04. Giao dich voi cac ben hen quan

a. Cac ben lien quan Trong ky ke nam ki t thuc ngay 31/12/2016, ben sau day dugc nhan biet la ben lien quan cua Cdng ty:

1 en goi

Cdng ty TNHH MTV Tdng Cdng ty Cao su Ddng Nai Cdng ty Cd phan Cao su Hda Binh Doanh nghiep tu nhan San xuat VLXD Km 1828

b. Nghiep vu voi cac I-en lien quan Ben lien quan

Cdng ty TNHH MTV Tdng Cdng ty Cao su Dong Nai

Cdng ty Cd phan Cao su Hda Binh L''janhiignicp uc nhan San xuat VLKD K.ii lSio

hien nhu sau: Ng phai tra

c. Giao djch voi cac th.anh vien chu didt Thu lao Hoi dfdiig qiian trj Sd dau nilm Sd phai tra trong nam Sd ca tra trong nam So con phai tra cuoi nam

Dia diem OiiAr' hn

Dong Nai Cd ddng

Ba Rja - Yung Tau Cd ddng

Ddng Nai Cd ddng

Nghiep vu So tien Thu tien sua chua, xay dung cac cdng trinh XDCB 2.290.537.996 Chi tra co tiic nam 2015 464,000.000 Chi tra cd tuc nam 2015 200.000.000 Chi g i rd tu" ifi'-'^ "015 16.000 002 Thu tien cho thue mat bang, dien, vat tu 337.514.070 Chi tra tien vat tu, may thi cdng 3.574.691.949

1 Cong ty voi cac ben co l iui quan dugc the

Ndi dung Sd tien

Ung trudc tien cdng trinh 1.955.500.000

Nan; nay Nam truoc 0 0

99.333.000 96.000.000 99.333.000 96.000.000

0 0

37

CONG T Y CO PHAN XAY DlTNG CAO SU DONG NAI Xa Xuan Lap, thj xa Long Khanh, tinh Bong Nai

JBao cao lai cniiin u u p m m i

Nam nay Nam truoc

549.141.236 384.749.781

1.700.000 39.700.000

550.841.236 424.449.781

Thu nhap cua Ban Tong Giam doc va Ke toan truong

Tien luo-ng, BHXH, BHYT, BHTN

Tiln thuang

Cong

05. Ba 1 cao bo phan

Cong ty khong lap bao cao bp phan vi khong thoa man 1 trong 3 dieu kien phai lap bao cao bo phan theo ITnh vuc kinh doanh hay khu vuc dia ly duoc quy dinh tai Thong tu' 20/2006/TT-BTC ngay 20/3/2006 cua Bo Tai chinh v/v hudng dan thuc hien sau (06) chuan muc ke toan l;an haul; theo Quyet dinh so 12/2005/QD-BTC ngay 15/02/2005 cua Bo trudng Bo Tai chinh.

06. Cong cu tai chinh

a. Tai san tai chinh

Tien va tuong duong tien Phai thu khach hang, phai thu klrac Dau tu dai ban Cong

b. No* phai tra tai chinh

Phai tra nguoi ban, phai tra khac Chi phi phai tra Vay va no Cong

Dau nam Cuoi nam Gia goc

4.045.860.357

67.809.225.852 4.189.984.101

Du phong 0

(103.951.857) 0

Gia goc Du phong 0

(60.290.000) 0

76.045.070.310 (103.951.857) 77.625.505.413 (60.290.000)

Gia tri so sach

2.455.274.701

70.886.622.987 4.283.607.725

Dau nam CUOI nam

29.370.907.244 41.632.827.317 23.969.068 24.652.446

24.021.359.487 10.351.005.167 53.416.235.799 52.008.484.930

Tai san tai chinh va np phai tra tai chinh chua dupe danh gia lai theo gia tri hop iy tai ngay kit thuc ky k l toan do Thong tu 210/2009/TT-BTC va cac quy djnh hien hanh yeu cIu trinh bay Bao cao tai chinh va thuylt minh thong tin doi vdi cong cu tai chinh nhung khong dua ra cac hudng dan tuong duong cho viec danh gia va ghi nhan gia tri hop ly cua cac tai san tai chinh va np phai tra tai chfnh, ngoai tru cac khoan trich lap du phong np piiai tlLU kho doi va du piku.., ^ilitn gia ca. Khoan dau tu rhi'mg Ichoan da dime neu chi tiet tai cac Thuyet minh iien quan.

Qi.an ly rui ro tai chinh

Rui ro tai chinh cua Cong ty bao gom rui ro thi trudng, rui ro tin dung va rui ro thanh khoan. Cong ty da xay dung he thing kiein soat nhlni dam bao su can bang d muc hop 1' giua chi phi riij ro phat sinh va chi phi quan ly rui ro. Ban Giam die Cong ty cd trach nhiem theo doi quy trinh quan ly riii ro de dam bao su can bang hop ly giu'a rui ro va kiem soat rui ro.

a. Rui ro thj truong \

Hoat dong kinh doanh cua Cong ty se chu ylu clnu rui ro khi cd su thay d i i v l gia, ty gia hoi doai vT liii suat.

R'l.i ro ve gid: Cong ty chju r.'d ro v l gia cua cac cung cu ••••on phdi sinh tu cac khoan dau tu co phieu ngan ban va dai han do tinh khong chic chin v l gia tuoaig lai cua co phieu dau tu. Cac khoan dau tu ;6 phieu dai han duo'c nim giu vdi muc dich chiln lupc iau cai, tai ihVi dilm ket thuc ky k l toan Cong ty chua co ke hoach ban cac khoan dau tu nay.

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CONG T Y CO PHAN XAY DlTNG CAO SU DONG NAI Xa Xuan Lap, thj xa Long Khanh, tinh Bong Nai

Bao cao tai chinh hop nhat Cho nam tai chinh ket thuc ngay 31/12/2016

Rui ro ve lai sudt: Cong ty chju riii ro ve iai suat do gia trj hop ly cua cac luong tien trong tuong lai cua mot cong cu tai chinh se bien dong theo nhung thay d i i cua lai suat thj truong khi Cong ty co phat sinh cac khoan tien gui co hoac khong co ky han, cac khoan vay va ng chju lai suat tha n l i . Cong ty quan ly rui ro lai suat bang each phan tich tinh hinh canh tranh tren thj trudng d l co duoc cac lai suit co lgi cho muc dich cua Cong ty.

b. Rui ro t in dung

Rui ro tin dung la rui ro ma mot ben thain gia trong mot cong cu tai chinh hoac hop dong khong co kha nang thuc hien dugc nghTa vu cua minh dan den ton that ve tai chinh cho Cong ty. Cong ty co cac rui ro tin dung tu boat dong dgng san xuat kinh doanh (chu yeu doi vdi cac khoan phai thu khach hang) va boat dong tai chfnh (bao gom tien gui ngan hang, cho vay va cac cong cu tai chinh kh.nc).

Tai ngay dau nam Tu Ol nam trd xuong

Tren 01 nam den 05 nam Tren 05 nam Tong cong

Tien va tuong duong tiln 4.045.860.357 0 0 4.045.860.357

Phai thu khach hang, phai thu khac 67.705.273.995 0 0 67.705.273.995

Dau tu dai han 4.189.984.101 0 0 4.189.984.101

Cong 75.941.118.453 0 0 75.941.118.453

Tai ngay cuoi nam Tu 01 nam trd xuong

Tren 01 nam din 05 nam Tren 05 nam Tong cong

Tien va tuong duong tien 2.455.274.701 0 0 2.455.274.701

PJiai thu khach hang, phai thu khac -70.826.332 987 0 0 70.826.332.987

D I U tu dai ban 4.283.607.725 0 0 4.283.607.725

Cong 77.565.215.413 0 0 77.565.215.413

c. Rui ro thanh khoan

Rui ro thanh khoan la rui ro Cdng ty gap kho khan khi thuc hien cac nghTa vu tai chinh do thieu vdn. Rui ro thanh khoan cua Cdng ty chiT yeu phat sinh tu viec cac tai san tai chinh va ng phai tra tai chinh cd cac thdi diem dao ban khac nhau. Thdi ban thanh toan cua cac khoan ng phai tra tai chinh dua tren cac khoan thanh toan du kien theo hgp ddng (tren co sd ddng tien cua cac khoan gdc) nhu sau:

Tai ngay dau nam

Phai tra ngudi ban, phai tra khac Chi phi phai tra Vay va ng Cong

Tai ngay cu6i nam

Phai tra ngudi ban, phai tra khac Chi phi phai tra Vay va ng Cong

Til-01 nam trd xnong

Tren 01 nam den 05 nam Tren 05 nam Tong cong

29.370.907.244 0 0 29.370.907.244

23.969.068 0 0 23.969.068

24.021.359.487 0 0 24.021.359.487

53.416.235.799 0 0 53.416.235.799

Tu Ol i..im trd xu6ng

Tren 01 nSm den 05 nam Tren 05 nam T6ng cong

41 .632 .827 .317 0 0 41.632.827.317

24.652.446 0 0 24.652.446

10.351.005.167 0 0 10.351.005.167

52.008.484.930 0 0 52.008.484.930 \

Cdng ly cho ring muc dp tap trung rui ro d i i vdi viec tra ng la thap. Cong ty cd kha nang thanh tear, cac khoan ng de i han tu ddng licn tir hc-at dong kinl. do.anh va tidn thu tir cac tN san tai chfnh dao ban.

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C O N G T Y C O P H A N X A Y D U N G C A O S U D O N G N A I Bao cao tai chinh hop nhat Xa Xuan Lap, thj xa Long Khanh, tinh B5ng Nai Cho nam tai chfnh kit thuc ngay 31/12/2016

t

07. Nhfrng sg kien phat sinh sau ngay ket thuc ky ke toan nam

Khong C O su kien trong ylu nao xay ra sau ngay lap Bao cao tai chinh hop nhat doi hoi duoc dieu chinh hay cong bo tren Bao cao tai chinh hop nhat.

08. Nhung khoan no' tiem tang

Khong phat sinh bat ky khoan ng tiem tang nao phat sinh tu nhung su kien da xay ra co the anh huong den cac thong tin da dugc trinh bay trong Bao cao tai chinh hgp nhat ma Cong ty khong kiem soat duoc hoac chua ghi nhan.

09. Nhung sg kien phat sinh sau ngay ket thuc ky ke toan

Khong phat sinh bat ky su kien nao co the anh hudng din cac thong tin da dupe trinh bay trong Bao cao tai chinh hgp nhit cung nhu co hoac co the tac dgng dang ke den boat dong ciia Cong ty.

10. Thong tin hoat dong lien tuc

Kliong cd bat ky su kien nao gay ra su nghi ngd idn ve kha nang boat dgng lien tuc va Cong ty khdng cd y djnh cung nhu budc phai ngung boat ddng, hoac phai thu hep dang ke qui md hoat ddng ciia minh

11. So lieu so sanh

So lieu so sanh !a so lieu tren Bang can ddi k l toan ciia Bao cao tai chinh hop nhat nam 2016 ciia Cdng ty Cd

phin Xay dung Cao su Bdng Nai da dugc kilm toan bdi Cdng ty TNHH Kiem toan va Tham djnh gia Viet Nam.

12. Plie duyet va phat hanh Bao cao tai chinh hop nhat

Bao cao tai chinh hgp nhat cho nam tai chinh ket thiic ngay 31/12/2016 ciia Cdng ty dugc Ban Tdng phe duyet de ban hanh vao ngay 03/03/2017.

Giam 3dc

Ngudi lap bicu Trail Khoa Nguyen Bdng Nai, Viet Nam Ngay 03 thang 03 nam 2016

Ke toan trudng TrSn Khoa Nguyen

Tdng Giam doc Le Van Liem

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