cong ty co phan cong nghi¥p cao su mien …static2.vietstock.vn/data/hose/2018/bctc/vn/quy...

I

IIIIIIIIIIIIIIIIIIII

CONG TY CO PHAN CONG NGHI¥P CAO SU MIEN NAM

BAo cAo KET QuA CONG TAc soxr XETBAo cAo TAl CHiNH6 THANG DAu NAM 2018

Til' ngay 0110112018d~n 30/6/2018

DuO'c ki~m tmio bOi

CONG TY TNHH DJCH VV TU VAN TAl CHINH KE ToAN vA KIEM ToAN PHI A NAM (AASCS)

29 VO Thi Sau,Phuong DaKao, Quan 1,TP,HCM

III

III

I

I

I

III

CONG TY CO PHAN CONG NGHItp CAO SU MIEN NAM180Nguy€n Ihj Minh Khai, Q.3, IP .HeM

BAo cAo TAl CHiNHIll' ngay 01/01120 18d~n 30/6/2018

MUCLUC• •

NQi dung Trang

BAo cAo CVABANTONG GIAMDOC

BAo cAo CVAKIEM ToAN

BAo cAo TAl CHINH DADUQC SOATSET

1 - 2

3 - 3

- Bang din d6i k~ toan

- Bao caok€t qua heat dl)ng kinh doanh

- Bao caohru chuyen tien t~

- Ban thuyet minh bao cao tai chinh

4-7

8 - 8~~)OI

9 - 10 ONINH/I

11 - 47 : vu.1m:,06fA I

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CONG TY CO PHAN CONG NGHI~P CAO SU MIEN NAM180 Nguy~n Thj Minh Khai, Q.3, TP.HCM

BAo cAo TAl CHiNHro ngay 0 I10 I120 18 d~n30/6/2018

BAo cAo eVA BAN TONG GIAM DOC

Ban Tong Giam d6c Cdngty cA phdn Cong nghi~p Cao su Mi€n Nam (sau day goi t~t la "Cong ty") trinh bay Bao cao cuarninhva Bao cao tai chinh 6 thang diu nam 2018 cua Cong ty, kSt thuc VaGngay 30 thang 6 nam 2018.

I. I)~c di~m hoat d{ing cua doanhnghlep:

1.Hinh thuc SO' hu'u vBn:

Cong ty C6 phan Cong nghiep Cao su Mi~n Nam duoc chuyentir Cong ty Cong nghiep Cao su Mi~n Nam theo quyet dinh s63240IQD-BCN ngay 10 thang 10 nam 2005 cua BQ Cong Nghiep, giay chtrng nhan dang ky doanh nghiep c6 phin s6 0300419930do Sa KS hoach va Diu nr Thanh ph6 H6 Chi Minh clip I~n d~u ngay 01 thang 3 nam 2006, va thay d6i I~n thir 12 do So' K6 hoachva D~u tu c&pngay 25 thang 08 nam 2016.

V6n di~u I~ cua Cong ty thea Gi&ychung nh~n dang ky kinh doanh la 1.036.264.670.000 VND.

V6n gop cua Cong ty t\li ngay30/6/2018 la 1.036.264.670.000 VND, tuang duang 103.626.467 c6 ph~n (m~nh gia 10.000 VND/c6ph~n). Trang do:

- c6 ph~n Nha nuac la: 52.855.849 c6 ph~n, chi6m 51% v6n Di~u I~.

- C6 ph~n ban cho cac d6i tUQ'ngkhac la: 50.770.618 c6 ph~n, chi6m 49% v6n Di~u I~.

Tf\! sa chinh cua Cong ty t\li 180 Nguy~n Thi Minh Khai, qu~n 3, TP HCM.

2. Linh v\l'c kinh doanh:

- San xu&t,thuang m\li, dichVI,l

3. Ngimh gh€ kinh doanh:

- San xu&tva mua ban san ph~m cao su cong nghi~p, cao su tieu dung.

- Mua ban san ph~m cao su cong nghi~p, cao su tieu dung. Mua ban nguyen v~t li~u, hoa ch&t (tm hoa ch~t co tinh doc hIli

m\lnh), thiSt bi nganh c6ng nghi~p cao su

- Kinh doanh b~t dong san.

4. MB hlnh hOl}.td{ing ciia doanh nghi~p:

Danh sach cac dan vi tn!c thuQc

- Xi nghi~p Cao su U6ng Nai

- Xi nghi~p Cao su H5c Mon

- Xi nghi~p Cao su Binh LQ'i

- Xi nghi~p Cao su Binh Duang

- Xi nghi~p L5p Radial

5.K~t qua hOl}.td{ing

K6t qua hOlltdQng kinh doanh cua Cong ty va tinh hinh tai chinh t\li ngay30/6/2018 duQ'c thS hi~n trong Bao cao tai chinh dinh kem.

~17<p~-:i TY~ HiJUIrtJ v,'<frorOAN

.~·-ct·9

6. Cac SIr ki~n sau ngay khoa sA k~ toan l~p bao cao tai chinh

Ban T6ng Giam d6c Cong ty kh~ng dinh kh6ng coS\I ki~n trQng ySumiD pMt sinh sau ngay30/6/2018 cho dSn thai diSm I~p bao

cao nay ma chua duQ'cxem xet di~u chinh s6 li~u ho~c cong b6 trong Bao cao tai chinh.

7. Hili dAng Quan trj va Ban TAng Giani dBc

Cac thanh vien ciia H{ii dAng Quan trj bao gAm:

BA nhi~m Til' nhi~m

Gng Nguy~n Xuan B~c Chu tich

Gng Ph\im H6ng Phti Thanh vien

Gng Nguy€n Minh Thi~n Thanh vien

Gng Nguy€n Ngoc Phuang Thanh vien

Gng Le Tung Quan Thanh vien 19/04/2018

Gng Ph\im Van Tho Thanh vien 19/04/2018

C6NG TY coPHAN C6NG NGHItp CAO SU MIEN NAM180 Nguy~n Thj Minh Khai, Q.3, TP.HCM

sAo cAo TAl CHiNHrengay 01/01/20 18 d~n30/6/20 I8

Cac thanh vien cua Ban Tang Giarn d6c bao gAm:

Ong Pham H6ng PM Tong Giam d6c dieu hanh

Ong Nguyen Song Thao Ph6 T6ng Giam d6c

Ong Nguyen Dinh Bong Ph6 T6ng Giam d6c

Ong Nguysn Minh Thien Ph6 T6ng Giam d6c kiem K~ toan tnrong

Cac thanh vien Ban Ki~mSOIlt

Ba Bao Thi Chung Ti~n

Ba te Thi Thu Thuy

Ba Vii Thi Bich Ngoc

Tnrong Ban Ki~m soat

Thanh vien BKS

Thanh vien BKS

8. Kiern toan vien

Cong ty TNHH Dich Vl,I Tu v~n Hi chinh K~ toan va Ki~m toan Phia Nam (AASCS) dil thuc hien ki~m toan cac bao CaDtai chinhcho Cong ty.

9. Cdng b6 trach nhiem cua Ban Tang Clam d6c d6i vo; Bao cao tili chinh

Ban T6ng Giam d6c Cong ty chiu trach nhi~m vS vi~c I~p BaD CaDtai chinh phan anh trung thl,l'C,hqp Iytinh hinh ho\\t dong, k~tqua ho\\t dong kinh doanh va tinh hlnhlUll chuy~n tiSn t~ eua Cong ty trong nam. Trong qua trlnh I~p BaD CaDtai ehinh, Ban T5ngGiam d6c Cong ty cam k~t dil tufm thu cac yeu cc1usau:

Ll,I'achQn cac chinh sach k~ toan thich hqp va ap d\lng cac chinh sach nay mot cach nh~t quan;

Dua ra cac danh gia va dl,l'doan hqp Iy va th~n trQng;

Cac chuAn ml,l'ck~ toan dang ap d\lng duQ'c Cong ty tuan thu, khong c6 nhfrng ap d\lng sai I~ch trQng y~u d~n muc dnphai cong b6 va giai thich trong baD CaDtai chinh nay.

L~p cac baD CaDtai chinh dl,l'atrenCCJ sa hO<,ltdong kinh doanh lien t\lc, trir truang hqp khong th~ cho r~ng Cong ty se ti~pt\lC hO<,ltdong kinh doanh.

Ban T6ng Giam dbc Cong ty dam bao r~ng cac s6 k~ toan duQ'clUll gifr d~ phan anh tinh hinh tai chinh cua Cong ty, vai muc dotrung thl,l'c,hQ'p Iy t\\i b~t clI thai di~m nao va dam baD r~ng BaD CaDtai chinh tuan thu cac quydinh hi~n hanh cua Nha nuac. D6ngthai c6 trach nhi~m trong vi~c baD dam an toan tai san cua Cong ty va thl,l'chi~n cac bi~n phap thlch hqp d~ ngan ch~n, pbat bi~n cachanh vi gian I~n va cac vi ph\\m khac.

Ban T5ng Giam d6c Cong ty cam k~t r~ng BaD CaDtai chinh dil pMn anh trung thl,l'cva hqp Iy tinb hlnh tai chinh cua C6ng ty t\\ithai di~m ngay 30 thang 6 nam 2018, k~t qua hO<,ltdong kinh doanh va tlnh hlnh lUll chuy~n tiSn t~ cho 6 thang delu nam 20 18 k~tthlic cung ngay, phu hqp vai chu~n ml,l'C,ch~ do k~ toan doanh nghi~p Vi~t Nam va tuan thu cac quy dinh hi~n banh c6 lien quan.

Phe duy~t cac bao cao tili chinh

Hoi d6ng Quan tri Cong TycA Ph~n Cong Nghi~p Cao Su Mi~n Nam phe duy~t Bao cao tai cbinh cho 6 thang delu nam tai chinhk~t thlic ngay 30/6/2018 cua C6ng ty.

TP. HCM, ngay 20 thang 07 nam 2018

Thay m~t H{li dAng Quan tri

Chii tjch H{li dAng Quan tri

TP. HCM, ngay 20 thang 07 nam 2018

2

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CONG TY TNHH DlCH vt TV VAN TAl CHINH KE TOAN VA KIEM TOAN PHIA NAMSOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPANY LIMITED (AASCS)

S6: 5:':tfl IBCKT/TC/2018/AASCS

BAo cAo SOATXETTHONG TIN TAl CHiNH GIUA NIEN D<)

Kinh gUi: - C6 dong Cdng ty C6 Phin Cong Nghi~p Cao Su Mi~n Nam

- HQi dAng Quan tr] Cdng ty cA Ph in Cdng Nghi~p Cao Su Mi~n Nam

- Ban TAng Giam dAc Cdng tycePh in Cong Nghi~p Cao Su Mi~n Nam

Chung toi dii soat xet Bao cao tai chinh gifra nien dO kern thea cua Cong ty C6 phan Cong nghiep Caosu Mi€n Nam,duoc I~p ngay201712018,ill trang 4 d~n trang 47, bao g6m Bang din d6i k~ toan tai ngay30/6/2018, Bao cao k~t quahoat dong kinh doanh, Bao caohru chuyen ti€n t~ choIcY k~ toan 06 thang k~t thuc cling ngay va Ban thuyet minh baocao tai chinh.

Tritch nhi~m cua Ban T6ng Gilim d6c

Ban T6ng Giam d6c Cong ty C6 phan Cong nghiep Cao su Mi€n Nam chiu trach nhiem I~p va trinh bay trung thucvahop 19 bao cao tai chinh gifra nien do thea chu~n mt,rck~ toan, ch~ do k~ toan doanh nghi~p Vi~t Nam va cac quy dinhphap 19 c6 lien quan d~n vi~c I~p va trinh bay bao cao tai chinh gifra nien do va chiu trach nhi~m v€ ki~m soat noibo rnaBan T6ng Giam d6c xac dinh la c~n thi~t d~ dam bao vi~c I~p va trinh bay bao cao tai chinh gifra nien dokh6ng c6 sai s6ttr9ng y~u do gian I~n ho~c nh~m I~n.

Trlich nhi~m cua Ki@mtoan vien

Trach nhi~m cua chung toi la dua ra k~t lu~n v€ bao cao tai chinh gifra nien dQ dva tren k~t qua soM xet cua chung t6i.Chung t6i dii thvc hi~n c6ng vi~c soM xet thea chu~n mvc Vi~t Nam v€ hqp d6ng dich V\l soM xet s6 2410 - SoM xetth6ng tin tai chinh gifra nien dQdo ki~m toan vien doc I~p cua dan vi thvc hi~n.

C6ng vi~c soM xet thong tin tai chinh gifra nien dO bao g6m vi~c tht,rc hi~n cac cuoc phong v~n, chu y~u la phong v~nnhfrng ngm'Ji chiu trach nhi~m v€ cac v~n d€ tai chinh k~ toan, va thvc hi~n thu tI,Icphan tich va cac thu t\lCsoat xet khac.Mot cuoc soM xet v€caban c6 ph\lm vi hvphanmot cuoc ki~m toan duQ'ctht,rc hi~n thea cac chu~n mt,rcki~m toan Vi~tNam va do v~y kh6ng cho phep chung t6i d\lt duQ'csv dam bao r~ng chung toi se nMn bi~t duQ'c t~t ca cac v~n d€ tr9ngy~u c6 th~ duQ'cphat hi~n trong mot cuoc ki~m toano Theo d6, chung t6i kh6ng dua ra9 ki~n ki~m toano

K~t lu~n cua Ki@mtoan vien

Can Clrtren k~t qua soat xet cua chung t6i, chung toi kh6ng thfiy c6 v~n d€ gi khi~n chung t6i cho r~ng bao cao tai chinhgifra nien dQdinh kern kh6ng phan anh trung thvc va hqp19, tren cac khia c\lnh tr9ng y~u, tinh hinh tai chinh cua dan vit\li ngay 30/6/2018, va k~t qua hO\lt dong kinh doanh va luu chuy~n ti€n t~ cua dan vi cho ky k~ toan 06 thang k~t thuccling ngay, phli hqp vai chu~n mt,rck~ toan, ch~ dO k~ toan doanh nghi~p Vi~t Nam va cac quy dinh phap Iy co lienquand~n vi~c I~p va trinh bay bao cao tai chinh gifra nien do.

Tp H6 Chi Minh, ngay dJ.t. thang 08 nam 2018

S6 gi~y CNDKHN ki~m toan: 0479-2018-142-1

3

29 Vo Thi SauStreet, District 1, Ho Chi Minh CityTel: (028)38205944- (028)38205947- Fax: (028)38205942Email: [email protected] Website: www.aascs.com.vn

CONG TY CO PHAN CONG NGHI~P CAO SU MIEN NAMJ 80 Nguyen Thj Minh Khai, Q.3, TP.HCM

BAo cAo TAl CHiNH

re ngay 0 J 10 J 120 J 8 d~n30/6/20 J 8

BANG CAN DOl KE ToAN GIUA NIEN DQTal ngay30 thang6 nam 2018

Don vi link" VND

Chi tieuMil Thuyet

sA euAi quy se dAu namsB minh(1) .....ill._ (3) (4) (5)

A. TAl SAN NGAN H~ 100 2.261.463.788.808 2.230.070.572.908

I.Ti~n va cac khoiin tuong dU'O'Dgti~n 110 1 38.4 71.642. 730 33.449.256.058

1. Ti~n 111 38.471.642.730 33.449.256.058

2. Cac khoan wang duong ti~n 112

II. DAu ttrtai chinh ng~n han 120

1. Chung khoan kinh doanh 121

2. DIJ phong giam gia clnmg khoan kinh doanh (*) 122

3. f)~u nr nam gift d~n ngay dao han 123

III. Cac khoiin phai thu ngin han 130 966.368.594.554 804.743.724.265~

1. Phai thu ngin han cua khach hang 131 2 766.732.814.169 670. 928.095. 91'.~

2. Tra tnroc cho ngiroi ban ngiin han 132 3 142.190.339.832 101.636697.43180N91J,CH NHIEM HUU

3. Phai thu n(>ib(>ngiin han 133 :u VU lUI

134 cHINH KE"l

4. Phai thu theo ti~n d(>k~ hoach hop d6ng xiiy dung A KltM TO~,IIUIANAPti

5. Phai thu v~ cho vay ngan han135 .~

~---=--6. Phai thu ngiin han khac 136 4 65.733.894.464 40.467.384.826

7. DIJ phong cac khoan phai thu ngin han kho doi (*) 137 5 (8.288.453.911) (8.288.453.911 )

8. Hi san thi~u cha xu 1y 139

IV. Hang tBn kho 140 1.180.451.772.029 1.328.300.900.470

I. Hang t6n kho 141 6 1.180.451.772.029 1.328.300.900.4 70

2. DIJ phong giam gia hang t6n kho (*) 149

V. Tai san ng~n h~n kh:ie 150 76.171.779.495 63.576.692.115

1. Chi phi tra truac ngin h\ln 151 7 7.255.324.449 3.684.499.842

2. TI1U~GTGT duQ'ckh~u tm 152 8 68.916.455.046 59.892.192.273

3. Thu~ va cac khoan khac phai tl1Unha nuac 153

4. Giao dich mua ban illi tnii phi~u Chinh phu 154

5. Hi san ngin hlln khac 155

B. TAl SAN nAI H~N 200 1.780.393.756.581 1.790.349.177 .169

I.Cae khoiin phai thu dai h~n 210 11.607.597.230 6.709.991.230

1. Phai thu dai hlln cua khach hang 211

2. Tra truac cho nguai ban dai hlln 212

3. V6n kinh doanhfJ dan vi tfIJCthuQc 213

4. Phai thu n(>ib(>dai hlln 214

5. PhM thu v~ cho yay dai h\ln 215

6. Phai thu dai hlln khac 216 9 11.607.597.230 6,709.991.230

7. DIJ phong phai thu dai hlln kh6 doi (*) 219

4

CONG TY CO PHAN CONG NGHI~P CAO SU MIEN NAMJ 80 Nguyen Thi Minh Khai, Q.3, TP.HCM

BAo cAo TAl CHINHTIl ngay 01/01/20 18 d~n30/6/2018

BANG CAN DOl KE ToAN GIUA NIEN DQTai ngay30 thang 6 nam 2018

Don vi tinh. VND

Chi tieu Mil ThuyetSa cuai quy sa 11ft"namsa minh

(1) _QL_ (3) (4) (5)II. Hi san ca I1jnh 220 1.632.962.254.493 1.617.552.978.5721. Hi san c6 dinh hfru hinh 221 10 1.411.496.976.086 1.440.583.461.102

- Nguyen gia 222 2.711.059.465.582 2.653.803.098.523- Gia tri hao mon luy k~ (*) 223 ( 1.299.562.489.496) (1.213.219.637.421)

2. Hi san c6 dinh thue tai chinh 224 11 126.845.934.653 81.233.699.512- Nguyen gia 225 140.137.536.084 89.879.990.807- Gia tri hao men luy k~ (*) 226 (13.291.601.431) (8.646.291.295)

3. Hi san c6 dinh vo hinh 227 12 94.619.343.754 95.735.817.958- Nguyen gia 228 112.554.689.716 112.554.689.716- Gia tri haomen luy k~ (*) 229 (17.935.345.962) (16.818.871.758)

III. B§t l1c}ngsan I1ftunr 230

- Nguyen gia 231

- Gia tri hao mon luy k~ (*) 232

IV. Tai san deYdang dai han 240 82.679.642.038

1. Chi phi san xuat, kinh doanh do dang dai han 241

2. Chi phi xiiy dungcaban do dang 242 13 82.679.642.038 120.974.521.051

V. Bftu tu tal chinh dai han 250 14 6.901.758.791 6.901.758.791

1. D~u illvao cong ty con 251

2. D~u nr vao cong ty lien doanh, lien k~t 252 9.650.345.815 9.650.345.815

3. D~u nr gop v6n vaodanvi khac 253

4. D\Tphong d~uill tai chinh dai han (*) 254 (2.748.587.024) (2.748.587.024)

5. D~u nr narn giG:d~n ngay dao han 255

VI. Hi san dai han khac 260 46.242.504.029 38.209.927.525

1. Chi phi tn't truac dai h\in 261 15 46.242.504.029 38.167.668.597

2. Hi san thu~ thu nh~p hoiin l\ii 262 42.258.928

3. Thi~t bi, v~thr, ph\! tUng thay th~ dai h\in 263

4. Hi san dai h\in khac 268

TONG CQNG TAl SAN (270= 100 + 200) 270 4.041.857.545.389 4.020.419.750.077

5

CONG TY CO PHAN CONG NGHI~P CAO SU MIEN NAM180 Nguyen Thj Minh Khai, Q.3, TP.HCM

BAo CAO TAl CHiNH

re ngay 0 I/01/20 18 ct&n30/6/20 18

BANG CAN DOl KE TOA.N GIUA NIEN DOTal ngay 30 thang 6 nam 2018

Chi tieu

(1)

c.NQ PHAI TRA (300 = 310 + 330)

I.NQ'ngiln han

I. Phai Ira ngiroi ban ng~n han

2. Nguoi mua tra ti~ntruceng~n han

3. Thu~ va cac khoan phai nQPNha mroc

4. Phai tra nguoi lao dQng

5. Chi phi phai tra ng~n han

6. Phai tra noi bQng~n han

7. Phai tra thea ti~n dQk~ hoach hop d6ng xiiy dung

8. Doanh thu chua thuc hien ng~n han

9. Phai tra ng~n han khac

10. Yay va no thue tai chinh ng~n han

II. DI,Iphong phai tra ngan han

12. Quy khen thuong, phuc lei

13. Quy binh 6n gia

Mii Thuyetsa minh

__Q)_ (3)

300

310

311

312

313

314

315

316317

318

319

320

321

322

323

14. Giao dich mua ban lai trai phieu Chinh phu 324

II. NQ'dai han

I. Phai tra nguoi ban dai han

2. Nguai mua tra ti~n tmac dai hlln

3. Chi phi phai tra dai hlln

4. Phai tra nQibQv~ v6n kinh doanh

5. Phai tra nQibQ dai hlln

6. Doanh thu chua thl,Ichi~n dai hlln

7. Phai tra dai hlln khac

8. Yay va ng thue tai chinh dai hlln

9. Trai phi~u chuy~n d6i

10. C6 phi~u uu dai

II. Thu~ thu nh~p hoan Illi phai Ira

12. DI,Iphong phai tra dai hlln

13. Quy phM tri~n khoa hQCva c6ng ngh~

330

331

322

333

334

335

336

337

338

339

340

341

342

343

16

17

18

19

20

21

22

23

24

25

6

Don vi tinh: VND

sa cuai quy sa d§unarn

(4) (5)

2.806.876.449.446 2.791.366.067.298

2.148.320.350.187 2.149.179.812.500

227.496.977.689 322.630.727.144

14.172.221.555 7.530.706.628

3.318.608.754 13.484.826.293

3l.547.814.580 49.780.337.606

26.266.236.337 68.497.803.I52

44.663.075.523

1.789.929.690.142

46.999.212.659

1.621.157.275.710

10.925.725.607 19.098.923.308

658.556.099.259 642.186.254.798

11.200.000.000

647.356.099.259

12.200.000.000

629.986.254.798

CONG TY CO PHAN CONG NGHItp CAO SU MIEN NAM180Nguy~n Thi Minh Khai, Q.3, TP.HCM

BAo cAo TAl CHiNHTlr ngay 01/01/2018 d~n 30/612018

BANG CAN DOl KE ToAN GIUA NIEN DO.

Chi tieu

(1)

D . VON CHi! SOHUu (400 = 410 +430)

I.VAn chu sO'hfiu

I. V6n gop cua chusa hiru

- C6 phieu ph6 thong co quyen bi~u quyet

- C6 phieu uu dlii

2. Thang dtr v6n c6 phan

3. Quyen chon chuyen d6i trai phieu

4. V6n khac cua chusa hiru

5. C6 phieu quy(*)

6. Chenh lech danh gia lai tai san

7. Chenh lechtY gia h6i doai

8. Quy d~u tu phat trien

9. Quy h6 tro s~p xep doanh nghiep

10. Quy khac thuoc v6n chusa hiru

II. Loi nhuan sau thue chua phan ph6i

- LNST chua phan ph6i liiy k~ a~n cuoi kytruce

- LNST chuaphan ph6i ky nay

12. Ngu6n v6n d~utu XDCB

II.Ngu6n kinh phi va quy khac

I.Ngu6n kinh phi

2. Ngu6n kinh phi aa hinh thanh TSCD

TONG CQNG NGUON VON (440= 300 + 400)

NgU'oi l~p bi~u

T~i ngay 30 thang 6 nam 2018

Don vi tinh: VND

sA d§u namMil Thuy~t

~minhso

_ill_ (3)

400

410 26

411

41la

41lb

412

413

414

415

416

417

418

419

420

421

421a

421b

422

430

431

432

440

secuAi quy

(4) (5)1.234.981.095.943

1.234.981.095.943

1.036.264.670.000

1.036.264.670.000

1.229.053.682.779

1.229.053.682.779

1.036.264.670.000

1.036.264.670.000

(12.050.000) ( 12.050.000)

135.862.208.636 130.362.104.7~:6NG~H NHIEMHUUH~u vu nr va

62.438.958.0fdN~KE'Toi\ KIEM TOAN

7.437.918.9fft'A NAM

55001.039.1 r::""~~

62.866.267.307

52.935.781.405

9.930.485.902

4.041.857.545.389 4.020.419.750.077

K~toaDtmong

7

CONG TY CO PHAN CONG NGHI.f:P CAO SU MIEN NAM180 Nguyen Thj Minh Khai, Q.3, TP.HCM

BAo cAo TAl CHiNHro ngay 01/01/2018 d~n 30/612018

BAo cAo KET QuA HO~T DONG KINH DOANH GIUA NIEN DO6 thang diu narn 2018

Don vi tinh. VND

Chi tieu Ma sa 6 thang diu narn 2017Thuy~t

minh6 thang dftu nam 2018

(1) (2)

1. Doanh thu ban hang va eung Clip djchVI}

2. Cac khoan glam trir doanh thu

3. Doanh thu thuh v~ ban hang va eungdp djch VI} (10= 01-02)

4. Gia van hang ban

01

02

10

11

5. LQi nhuang{lp v~ ban hangva eunge§p djch VI} (20= 10-11)

20

6. Doanh thu hoat d{lng tai chinh

7. Chi phi tai ehinh

+ Trong do: chi phi liii yay

8. Chi phi ban hang

9. Chi phi quan Iy doanhnghiep

21

22

23

25

26

10. LQi nhugn thuftn til"hoat d{lng kinhdoanh 30(30= 20+(21-22)-(25+26»

11. Thu nh~p khac

12. Chi phi khac

13. LQi nhuan khac (40= 31-32)

14. Tang IQinhusnk~ toan trmrethu~(50= 30+40)

15. Chi phi thu~ TNDN hi~n hanh

16. Chi phi thu~ TNDN hoan I~i

31

32

40

50

51

52

17. LQi nhuan sau thu~ thu nh~p doanhnghi~p 60(60= 50-51-52)

18. LiB co ban tren ca phieu

19. Lai suy glam tren ca phieu

70

71

(3) (4) (5)

1

2

1.812.506.767.107

35.174.039.338

1.730.099.737.929

35.495.844.082

1.777 .332. 727.769 1.694.603.893.847

3 1.590.852.405.122 1.468.799.571.542

186.480.322.647 225.804.322.30

4

5

.>-.__,.. ;, '-1-

7.147.358.099~':r: ~

50.072.380.152 : )

41.925.615.824'/!-!/

63.254.346.996764.966.221.321

6

7

5.073.628.258

67.698.067.924

59.821.119.167

48.127.419.618

65.324.460.957

8

9

10.404.002.406 54.658.731.935

2.428.896.716 4.111.914.337

360.433.396 199.500.000

2.068.463.320 3.912.414.337

12.472.465. 726 58.571.146.272

2.499.720.896 11.737.023.375

42.258.928 (505.207.033)

9.930.485.902 47.339.329.930

96 458

10

11

12

Ngu'oi I~p bi~u K~toan trurrng

8

CONG TY CO PHAN CONG NGHI~P CAO SU MIEN NAM BAo cAo TAl CHiNH

Dia chi: 180Nguy~nThi Minh Khai, Q3, TP.HCM Tu ngayOliO 1120 18d~n30/6/2018

BAo cAo LUlJ CHUYEN TIEN T:E:(Theo phuong phap gian ti~p)

DaTIvi tinh: VND

Chi ticu ThuyetMil s& 6 thang diu narn 2018 6 thang diu nam 2017

Minh

1 2 3 4 5

I. LUlJ CHUYEN TlEN TlJ HO~T DONG SXKD

1. LQ'inhu~n trutrc thu~ 1 12.472.465.726 58.571.146.2722. Di~u chinh cho cac khoan

- Kh&uhao TSCD va BDSDT 2 92.701.904.636 85.014.308.380- Cac khoan dI,Tphong 3

- Lai, 16chenh lechtY gia h6i doai do danh gia lai4 (476.911.754)cac khoan rnuc tien t~ co g6c ngoai t~

- Lai, 16tir hoat dong diutu 5 (7.222.117.896) (9.550.510.089)- Chi phi 1iiivay 6 63.860.161.238 49.161.654.464- Cac khoan di~u chinh khac 7

3. LQ'inhu~n tir hoat di}ng kinh doanh trurrc thay8 161.812.413.704 182.719.687.273 If;dBi van hru dQng

- Tang, giam cac khoan phai thu 9 (185.651.073.325) (296.426.898.788)

~~

- Tang, giam hang t6n kho 10 147.849.128.441 (43.489.266.326) T,

- Tang, giam cac khoan phai tra (khong k~ liii vay )_

11 (157.823.019.602) (19.225.628.879) (,.. "phai tra, thuS thu nhap doanh nghiep phai n9P) ;;.71-

~- Tang, giam chi phi tra tnroc 12 (11.645.660.039) (7.988.574.524)- Tang, giam chirng khoan kinh doanh 13

- Ti~n 1iiivay dii tra 14 (58.764.302.767) (42.418.364.365)- Thu~ thu nhap doanh nghiep dii n9P 15 (2.126.904.546) (27.233.870.071)- Ti~n thu khactU ho~t d9ng kinh doanh 16 2.415.214.898 3.914.338.578- Ti~nchi khactU ho~t d9ng kinh doanh 17 (12.176.270.439) (29.187.372.031)

LU'llchuy~n thu§n tit·hOl;ltdi}ng kinh doanh 20 (116.110.473.675) (279.335.949.133)II. LUlJ CHUYEN TlEN TV' HO~ T DONG DAu TIT

1.Ti~nchi d~ mua s~m,xay dI,TngTSCD va cac tai san21 (69.816.301.544) (79.040.162.865)dai h~n khac

2. Ti~n thuillthanh Iy, nhuqng ban TSCD va cac tai san22 13.681.818 197.575.759dai h~n khac

3. Ti~n chi cho vay, mua cac congC\l n9'cua dan vi khac 23

4. Ti~n thu h6i cho vay, ban I~icac congC\l n9'cua dan24

vi khac

5. Ti~n chi dill tu gop van van dan vi khac 25

6. Ti~n thu h6i diu tu gop v6n van dan vi khac 26

7. Ti~n thu liii cho vay, c6 ruc va 19'inhu~n du9'cchia 27 4.793.221.180 5.438.595.752

LU'llchuy~n ti~n thuin tir hOl;ltdi}ng d§utu 30 (65.009.398.546) (73.403.991.354)III. UrU CHUYEN TIEN TV' HO~T DONG TAl CHINH

1. Ti~n thuillphat hanh c6 phi~u, nh~n v6n gop cua chU31sahfru

2. Ti~n tra I~i v6n gop cho cac chusa hfru, mua I~i c632

phi~u cua doanh nghi~p dii ph<ithanh

3. Ti~n thutU di vay 33 1.939.378.341.902 1.482.864.356.075

9

CONG TV CO PHAN CONG NGHI~P CAO SU MIEN NAM BAo cAo TAl CHiNH

Dia chi: 180Nguy~n Thi Minh Khai, Q3,TP.HCM Tu ngay 01/01/2018 d~n30/612018

BAo cAo LUU CHUYEN TIEN T:¢(Theo phuong phap gian ti~p)

Chi tieu

Dan vi tinh: VND

Thuy~tMii sa 6 thang dAu nam 2018 6thang diu nam2017

Minh

1 2 3 4 5

(1.736.500.605.110) (989.678.699.585)

(16.735.477.899) (8.209.107.739)

(69.223.720)

186.142.258.893 484.907.325.031

5.022.386.672 132.167.384.544

33.449.256.058 30.960.218.219

27.788.608

38.471.642.730 163.155.391.371

4. TiSn tra no g6e vay

5. TiSn tra no g6ethue tai ehinh

34

35

6. C&rue, 19'inhuan diitra eho chuso hiru 36

Luu chuyen ti~n thuan til' hoat dQng Uli chlnh 40

Luu chuyen ti~n thuftn trongky (50 = 20+ 30 + 40) 50

Ti~n va nrongduong ti~n diu ky 60

Anh huang cua thayd&i tY gia h6i doai quy d&ingoai t~ 61

Ti~n va tuong duongti~n cuai ky (70= 50+ 60+ 61) 70

NgU'Oi l~p bi@u K~toan tnrong

10

TP. HeM, ngay 20 thang 07nam 2018 ~,:~CONGl

:~CII Nil/EM'"eN VU TU. CII/NH KE"A KlfM TCl'"fA NAI'--=

~

CONG TY CO PHAN CONG NGHI~P CAO SU MIEN NAM180 Nguyen Thi Minh Khai, Q.3, TP.HCM

BAO CAO TAl CHiNH

rc ngay 0110112018d~n 30/6/2018

BAN THUYET MINH BAo cAo TAl CHINH6 thang ddu narn 2018

I. D~c di~m hoat dQng cua doanh nghi~p

1.Hinh thU'cSO' lnru vAn

Cong ty C6 phan Ccng nghiep Cao su Mi~n Nam duoc chuyenill Cong ty Cong nghiep Cao su Mi~n Nam thea quyet dinh s63240IQD-BCN ngay 10 thang 10 nam 2005 cua BO Cong Nghiep, giAychirng nhan dangky doanh nghiep c6 phan s6 0300419930do Sa K~ hoach vaD§u nr Thanh ph6 H6 Chi Minh dp I§n d§u ngay 01 thang 3 nam 2006, va thay d6i I§n thir 12 do Sa K~ hoachva D§u nr dp ngay 25 thang 08 nam 2016.

V6n di~u I~ cua Cong ty thea GiAyclnrng nhan dang ky kinh doanh la 1.036.264.670.000 VND.

vim gop cua Cong ty tai ngay30/6/2018 la 1.036.264.670.000 VND, nrong duong 103.626.467 c6 phan (rnenh gia 10.000VND/c6 phan). Trong do:

- C6 ph§n Nha mroc la: 52.855.849 c6 phan, chi~m 51% v6n Di~u I~.

- C6 ph§n ban cho cac d6i tuqng kMc la: 50.770.618 c6 ph§n, chi~m 49% v6n Di~u I~.

Tnl sa chinh cua Cong ty t\1i 180 Nguy€n Thi Minh Khai, qu~n 3, TP HCM.

2. Linh vl}'ckinh doanh

- San xuAt, thuang m\1i,dichV\l

3. Nghanh ngh~ kinh doanh:

- Kinh doanh bAtdong san,

4. Chu ky san xufit kinh doanh thOng thU't'rog: khong qua 12 tMng.

5. D~c di~m ho~t dQng cua doanh nghi~p trong nam tai chinh co anh hU'O'ogtoi Bao clio tai chinh: khong anh hu'o'ng,

6. Tang sAlao dQng : 2.233 ngu'oi

Trong do: - Lao dong gian tiSp: 1.213 nguai, lao dong tIVc tiSp: 1.020 nguai.

II. Ch~ dQ va chinh sach k~ toan ap dl}ng tloliCong ty

1.Ky k~ toan, d011vi ti~n t~ su' dl}ng trong k~ toan

Nien do k~ toan cua Cong ty b~t d§uill ngay 01/01 va kSt thuc vao ngay31/12 hang nam.

Dan vi ti~n t~su d\lng trong ghi chep kS toan hi d6ng Vi~t Nam (VND)

III Chu§n ml}'cva Ch~ dQ k~ toan ap dl}ng

1. Ch~ dQ k~ toan ap dl}ng:

Cong ty ap d\lng ChS do kS toan doanh nghi~p ban hanh thea Thongtu s6 200/20 14/TT/BTC ngay 22112/2014 cua Bi;>rai chinh;Thong tu 75/2015/TT-BTC ngay 18/05/2015 cua BO rai chinh v~ vi~c sua d6i, b6 sung di~u 128 Thongtu 200/2014/TT/BTCngay 22/12/2014 cua BO rai chinh huang dfin Ch~ do kS tOlindoanh nghi~p; Thongtu 53/2016/TT-BTC ngay 21/03/2016 cua Bi;>rai chinh v~ vi~c sua d6i, b6 sung mot s6 di~u cua Thongtu 200/20 14/TT/BTC ngay 22112/2014 cua BOrai chinh huang d§n Ch~di;>kS tOlindoanh nghi~p va cac Thongtu van ban huang d§n b6 sung.

2, Tuyen bA v~ vi~c tuan thu Chu§n ml}'c k~ toan va Ch~ dQ k~ toan

Cong ty da ap d\lng cac Chu§nm\lC kS toim Vi~t Nam va cac van ban huang dfin Chu§nm\lc do Nha nuac da ban hanh. Cac baocao tai chinh duqc I~p va trinh bay thea dung quy dinh cua chu§nm\lC, thong tu huang ddn th\lc hi~n chu&nm\lC va Ch~ di;>k~

toan hi~n hanh dang ap d\mg,

3. Hinh thu'c k~ toan ap dl}ng

C6ng ty ap d\mg hinh thuc s6 kS toan nMtk:Y chung

IV Cae chinh saeh k~ toan ap dl}ng

1.Nguyen tic xac dinh cac khoan ti~n: ti~n m~t, ti~n gil'i ngan hang, ti~n dang ehuy@n

NguyenIdc xac dinh cackhoiin liJn

Cac khofm duqc xac dinh la ti~n bao g6m ti~n m~t, ti~n gui ngiin hang kh6ng ky h\1n va co ky h\1n(duai 03 thang), ti~n dangchuy~n ... Hi~n co cua doanh nghi~p t\1ingay I~p Bao cao tai chinh.

11

CONG TY coPHAN CONG NGHI~P CAO SU MIEN NAM180 Nguyen Thi Minh Khai, Q.3, TP.HCM

BAo CAO TAl CHiNHTU ngay 01/01/20 18 d~n30/6/2018

BAN THUYET MINH BAo cAo TAl CHiNH6 thang dAu narn 2018

Nguyen tde xae dinh eae khotin tuongduong ti~n

Nguyen t~c xac dinh cac khoan nrong dirong ti~n la cac khoan d~u nr ng~n han khong qua 3 thang co kha nang chuyen dbi de dangthanh ti~n va khong co nhi~u rui ro trong chuyen dbi thanh ti~n k~ til ngay mua khoan d~utu do tai thai diem baoc{1O tai chinh.

Nguyen tile,phutmgphap ehuyin dBieae dang ti~n kluu:Cac nghiep VI,Ikinh tS phat sinh bang ngoai t~ duoc quy dbi ra d6ng Viet Nam theatY gia giao dich thuc tS tai thai diem phat sinh

nghiep V\I.

Chenh lech ty gia thuc tS phat sinh trong ky cua cac khoan rnuc tien t~ co g6c ngoai t~ t<;1ithai pilat sinh duQ'ch<;1chtoan thea ty giath1,l'ctS pilat sinh clla ngan hangthuangm<;1inai doanh nghi~prna tai khoan va duQ'Ch\\ch toan VaGdoanh thu ho~c chi phi tai

chinh trang nam tai chinh.

Chenh I~chtY gia do danh gia l<;1is6 du cac khoan ml,lCti~n t~ co g6c ngo\\i t~ t\\ithai di~m cU6i nam duQ'Ch\\ch toan thea ty giamua VaGclla ngan hangthuangm\\i nai doanh nghi~prnatai khoan ho~ctY gia binh quan clla cac ngan hang thuang m<;1inai doanhnghi~p rnanhi~u tai khoan cong b6 t<;1ithai di~m I~p bao cao tai chinh va duQ'Ch<;1chtoanbtl tm chenh I~ch tang, giam s6 con I\\iduQ'ckSt chuy~n VaGdoanh thu ho~c chi phi tai chinh trong nam tai chinh va khong chiac6 ruc tren chenh I~ch ty gia do danh giaI\\i s6 du cu6i ky nay.

2. Nguyen t~e ghi nh~n cae khoan diu tU' tili ehinh:

La cac khoan d~utu ra ben ngoai doanh nghi~p nh~m ml,lcdichSlr dl,lnghQ'PIy v6n nang cao hi~u qua hO\ltdong Clladoanh nghi~nhu : f)~u tu gop v6n VaGcong ty con, cong ty lien doanh, lien kSt, d~u tu chung khoan va cac khoan d~u tu tai chinh khac...

- Cac khoan d~utu duQ'ccoi nhu"tuangduang ti~n" la khoan d~utu khong co nhi~u rui ro, d~ chuy~n hoa thanh ti~n va co thaih\\n thu h6i ho~c dao h\\n khong qua 3 thfmg k~ ru ngay mua khoan d~u tu do.

- Khoan d~utu co thai h\\n thu h6i v6n duai I nam duQ'Cphan lo\\i la tai san ng~n h\\n.

- Khoan d~utu co thai h\\n thu h6i v6n tren I nam duQ'Cphan lo\\i la tai san dai h<;1n.

2.1 Chu'ng khoan kinh doanh: La khoan d~u tu mua chung khoan va cong C\ltai chinh khac nhu thuang phi~u, hQ'pd6ng ky h\ln,hQ'pd6ng hoan dbi ... vai ml,lCdich kinh doanh (cha tang gia ban kiSm lai ).

2.2 K~ toan cae khoan dAu tu· vao eong ty con, eongty lien doanh, lien k~t:

Khoan d~utu VaGcong ty con, cong ty lien k6t duQ'ckS toan thea phuang phap gia g6c. LQ'inhu~n thu~n duQ'cchiatu cong ty con,cong ty lien kSt phat sinh sau ngay d~utu duQ'c ghi nh~n VaGBao cao KSt qua ho\\t dong kinh doanh. Cac kho{m duQ'c chia khac(ngoai lQ'inhu~n thu~n) duQ'ccoi la ph~n thu h6i cac khoan d~utu va duQ'Cghi nh~n la khOl.'mgiam tru gia g6c d~u tu.

Khoan d~u tu VaGcong ty lien doanh, lien kSt duQ'ckS toan thea phuang phap gia g6c. Khoan v6n gop lien doanh, lien kSt khongdi~u chinh thea thay dbi clla ph~n sa hfru clla cong ty trang tai sim thu~n clla cong ty lien doanh,lien k~t. Bao cao K~t qua ho\\tdong kinh doanh clla Cong ty phan anh khoan thu nh~p duQ'cchia ru lQ'inhu~n thu~n luy k~ clla Cong ty lien doanh, lien kSt phatsinh sau khi gop v6n lien doanh, lien k6t.

HO<;1tdong lien doanh thea hinh thuc HO<;1tdong kinh doanh d6ng ki~m soat va Hi san d6ng ki~m soat duQ'c Cong ty ap dl,lI1gnguyen t~c kS toan chung nhuvai cac hO<;1tdong kinh doanh thong thuang khac. Trong do:

- Cong ty thea d5i rieng cac khoan thu nh~p, chi phi lien quan dSn ho\\t d9ng lien doanh va th\l'Chi~n phan bb cho cac ben tranglien doanh thea hQ'Pd6ng lien doanh;

- Cong ty thea d5i rieng tai san gop v6n lien doanh, ph~n v6n gop VaGtai san d6ng ki~m soat va cac khoan cong nQ'chung,cong na

rieng phat sinh tu ho\\t d9ng lien doanh.

2.3 DV' phOng diu tu· tai ehinh :La d1,l'phong ph~n t6n th~t do giam gia chung khoan doanh nghi~p dang n~m giu' co th~ xay ra,ho~c d1,l'ph6ng cac khoan d~u tu dai h\\n khllc do doanh nghi~p d~u tu VaGdoanh nghi~p khac bi 16;

- DI}' phong diiu tu' ehu'ng khoan:La cac 10<;1ichung kho{m do doanh nghi~p n~m gifr mot cach hqp phap, duQ'ctl,I' do chuy~n dElitren thi truang t\\i ngay l~p bao cao tai chinh, co s\l' giam gia; Muc trich l~p la gia trighi s6 vai gia tri thu~n co th~ thl,l'chi~n duQ'c;Doanh nghi~p trich I~p d\l' ph6ng cho rung lo\\i chung khoim, thong thuang la thai di~m cu6i nam tai chinh, trucmghQ'p I~p baocao tai chinh gifra nien do co S1,l'bib dong Ian v~ d1,l'phong thi co th~ trich them ho~c hoan nh~p d\l' phong v~ d~utu chung kh03n

t\\i ngay I~p BCTC gifra nien do.

- Dv' phong diu tu· dili h:;ID:La kh6an d\l' phong do t6n th~t d~u tu VaGdan vi khac do dan vi duQ'cd~u tu bi 16va nha d~u tu cokhi'!nang bi m~t v6n ru khoi'!nd~utu nay; Muc trich I~p la gia tri khoan 16tren k6t qua kinh clla dan vi nh~n d~u tu tuang duang

vai tY I~ v6n gop clla nha d~utu t\\i thai di€m I~p BCTC.

12

CONG TY CO PHAN CONG NGHIJ):P CAO SU MIEN NAM180 NguyenThi MinhKhai,Q.3, TP.HCM

BAo cAo TAl CHiNHre ngay01/01/2018 d@n30/6/2018

BAN THUYET MINH BAo cAo TAl CHiNH6 thangdAu nam 2018

3. Nguyen t~c k~ toan cac khoan phai thu:

3.1. Nguyen t&cghi nh~n:Cac khoan phai thu khach hang, khoan tra tnroc cho nguoi ban, phai thu n(>ib(>va cac khoan phai thukhac tai thai di~m bao cao, nBu:

- Co thai han thu h6i hoac thanh toan duoi 1 nam duoc phan loai la tai san ng~n han.

- Co thai han thu h6i hoac thanh toan tren 1 nam duoc phan loai la tai san dai han,

3.2. L~p d"phong ph iii thu kho doi: Dir phong no phai thu kho doi th~ hien ph~n gia tri dir kien bi t6n th~t cua cac khoan no phaithu co kha nang khong duoc khach hang thanh toan d6i voi cac khoan phai thu tl;lithai di~m I~p Bao cao taichinh.

3.3 CuBi ky k~ toan cac khoan phai thu co gBc ngo~i t~ duQ'c danh gia Il;lis6 du theatY gia th\l'c tB cua ngan hang giao dich,khoan chenh I~chtY gia duQ'c hl;lChtoanbtl tru sau do hl;lChtoanVilO doanh thu ho?c chi phi tai chinh; Rieng khoan m\lC tiEn tratruac cho khach hang khong danh gia Il;lis6 duo

4. Nguyen t~c ghi nh~n Mng tAn kho ~~

4.1 Nguyen t~c ghi nh~n: Hang t6n kho duQ'c tinh thea gia g6c. Truang hQ'pgia tri thu~n co th~ th\l'c hi~n duQ'c th~p han gia~.~.G"tVthl phai tinh thea gia tri thu~n co th~ th\l'c hi~n duQ'c. Gia g6c hang t6n kho bao g6m chi phi mua, chi phi chB biBn va cac ChF;pmEMHlIUII;lien quan tf\fCtiBp khac phat sinh d~ co duQ'chang t6n khaa dia di~m ';a trl;lngthai hi~n tl;li. ~HI~X:~:~Hang t6n kho khong baa g6m chi phi san xu~t ~inh doanh da dangVtrQ't qua m(>tchu ky san xu~t kinh daanh thong tlmang~\~1~~~~N'se duQ'ctrlnh baya khoan m\lC " Chi phi san xuat kinh daanh da dang dai hl;ln". ~

~4.2 Phu'O'Ogtinh gia trj hang tAn kho: ~

Gia tri hang t6n kho cU6ik:Y duQ'cxac dinh thea phuang phap binh quan gia quyEn.

4.3 Phu'O'Ogphap h~ch toan himg tAn kho:

Hang t6n kho duQ'chl;lChtoan thea phuang phap ke khai thuang xuyen.

4.4 Phu'o'ng phap trich i~p d\l' phong giam gia himg tAn kho:D\l' phong giam gia hang t6n kha duQ'c I~pvaa thai diam cu6i nam la s6 chenh I~ch giua gia g6c cua hang t6n kho Ian han gia trithu~n co th~ th\l'c hi~n duQ'c cua chUng; Khong I~p dV phong cha khoan m\lc chi phi SXKD da dang va thiBt bi, v~t tu, ph\l tungthay thB dai hlln.5. Nguyen t~c ghi nh~n va kh~u hao tai san cB djnh, thue tai chinh, b~t dqng san ddu tU':

Tai san c6 dinh huu hinh, tai san c6 dinh vo hinh duQ'cghi nh~n thea gia g6c. Trang qua trinh su d\lng, tai san c6 Ginh hu'u hinh,tai san c6 dinh vo hinh duQ'cghi nh~n thea nguyen gia, haa man luy kB va gia tri con ll;li.

Tai san c6 dinh thue tai chinh duQ'c ghi nh~n nguyen gia thea gia tri hgp Iy ha?c gia tri hi~n tl;licua khoanthanh toan tiEn thue t6ithi~u (khong baa g6m thuB GTGT) va cac chi phi tf\fC tiBp phat sinh ban d~u lien quan dBn TSCD thue tai chinh. Trang qua trinhsu d\lng, tai san c6 Ginh thue tai chinh duQ'c ghi nh~n thea nguyen gia, haa mon luy kB va gia tri can Illi.

Kh~u hao duQ'c trich thea phuang phap duang th~ng. Thai gian kh~u haa ap d\lng thea Thong tu45/20 13/TT-BTC clla Bo TaiChinh, ngay25/04/2013 va duQ'Cuactinh nhu sau:

- Nha cua, v~t ki~n truc

- May moc, thiBt bi

- Phuang ti~n v~n tai

- ThiBt bi van phong

- Tai san vo hinh va cac tai san khac

tu 5 dBn 50 nam

til 3 dBn 20 nam

til 6 dBn 10 nam

til 3 dBn 10 nam

my thai gian duQ'csu d\lng

TSCD thue tai chinh duQ'c trich kh~u hao nhu TSCD cua Cong ty. D6i vai TSCD thue tai chinh khong ch~c ch~n se GUQ'cmua Illithi se duQ'ctinh trich kh~u haa thea thai hl;lnthue khi thai hl;lnthue ng~n han thai gian sil d\lng hfruich cua no.

B~t G9ng san d~utu duQ'cghi nh~n thea gia g6c. Trang qua trinh n~m giU cha tang gia, ha?c cha thue hOat oQng, b~t dong san d~utu duQ'cghi nh~n thea nguyen gia, hao man luy kBva gia tri con Il;li.

B~t G(>ngsan d~u tu duQ'c trich kh~u hao nhu TSCD khac cua C6ng ty, tru truang hgp BDS d~u tucha tang gia thi khong trichkh~u hao rna xac dinh gia tri t6n th~t do giam gia trio

13

CONG TY CO PHAN CONG NGHIep CAO SU MIEN NAM180 Nguyen Thj Minh Khai, Q.3, TP.HCM

BAo cxo TAl CHiNHTU ngay 01/01/20 18 den30/6/2018

BAN THUYET MINH BAo cAo TAl CHINH6 thang diu nam 2018

6. Nguyen t~c ghi nh~n va vAn hoa cac khoiin chi phidi vay

Chi phi di yay duoc ghi nhan VaGchi phi san xu~t, kinh doanh trong ky khi phat sinh, tnr chi phi di yay lien quan true tiepd~n viecd~u tu xay dung hoac san xu~t tai san do dang duoc tinh VaGgia tri cua tai san do (duoc v6n hoa) khi co dll cac dieu kien guy dinhtrong Chuan muc K~ toan Viet Nam s6 16 "Chi phi di vay".

7. Nguyen t~c ghi nh~n va phan bel chi phi trii trurrc

Cac chi phi tra tra tnroc co gia tri Ian dn duoc phan b6 d~n trong nhi~u quy nhung kh6ng qua 0 I narn tai chinh hoac kh6ng quamdt chu IcY san xuat th6ng thuong diroc ghi nhan la chi phi tra truce ng5n han, con cac khoan chi phi tra truce tren 12 thang ho~ctren m!)t chu ky san xu~t thong thuangdugc trinh bay la chi phi tni tmac dai hlin. Vi~c pMn b6 phai chQnphuang thuc hgp Iy vanh~t quan.8. Nguyen t~c ghi nh~n chi phi phiii trii

Cac khoan chi phi th\fc t~ chua phat sinh nhungdugc trich tmac VaGchi phi san xu~t, kinh doanh trong ky d~ dam bao khic~ 11phat sinh th\Ic t~ khong gay dQt bi~n cho chi phi san xu~t kinh doanh tren ca sa dam bao nguyen t5c phil hgp giu'a doanh thu ..~'''''j. .

phi. Khi cac chi phi d6 phiit sinh, n~u c6 chenh I~ch vai s6 da trich, k~ toan ti~n hanh ghi b6 sung ho~c ghi giarn chi phituani', /~

vai ph~n chenh I~ch. :1 :

9. Ghi nh~n cac khoiin phiii trii: .~~

C?O g6m cac khoan phai tra nguoi biin, nguai mua tra ti~n tmac, phai tra nQi bQ, phai tra khac, khoan vay t\ii thai di~m bao' ao,neu:

- C6 thai hlin thanh toan duai 1 namdugc phan 10\ii la ng ng~n h\in.

- C6 thai h\in thanh toan tren 1 namdugc phan 10\ii la ng dai hlin.

Thu~ thu nh~p hoan lliidugc phan 10lii la ng dai h\in.Nguyen t~c va phuang phap ghi nh~n cac khoan d\I phong phai tra :

Gia tri dugc ghi nh~n clla mQt khoan d\I phong phai tra la gia tridugc uac tinh hgp Iy nh~t v~ kh6an ti~n se phai chi d~ thanh toannghia V\I ng hi~n t\ii tlii ngay k~t thuc IcY k~ toan nam ho~c t\ii ngay k~t thucIcY k~ toan giua nien dQ.

Chi nhung khoan chi phi lien quan d~n khoan d\I phong phili tra da I~p ban d§u maidugc btl d5p b~ng khoan dV ph6ng phai tra d6.

Khoan chenh I~ch giua s6 d\I phong phai tni da I~pa ky k~ toan tmac chuasu d\lng h~t Ian han s6 d\I phong phai tra laPa ky baocao dugc hoan nhaP ghi giam chi phi sim xu~t, kinh doanh trongIcY tn! khoan chenh I~chIan han clla khoim dV ph6ng phai tra v~bao hanh cong trinh xay 15pdugc hoan nhap VaGthu nhaP khac trong kyo

Cu6i ky k~ toan cac khoim phai tra c6 g6c ngo\ii t~dugc danh gia l\ii s6du thea tY gia th\Ic t~ clla ngan hang giao dich, khofmchenh I~chtY gia dugc hliCh toan btl tm sau d6 h\ich toan VaGdoanh thu ho~c chi phi tai chinh; Rieng khoan rnvc ti~n nguai rnuatra ti~n tmac kh6ng danh gia llii s6 duo

10.Nguyen dc ghi nh~n vAn chtiso'hu'u

V6n d~utu clla chll sa huu dugc ghi nh~n thea s6 v6n th\Ic gop clla chllsa hfru.

Th~ng du v6n c6 ph~ndugc ghi nh~n thea s6 chenh I~ch Ianhanl ho~c nh6 han giua gia thvc t~ phM hanh va m~nh gia c5 phi~ukhi phat hanh c6 phi~u I§n d~u, phat hanh b6 sung ho~c tai phiit hanh c6 phi~u quy.

V6n khac clla chllsa hfru dugc ghi thea gia tri con l\ii giua gia tri hgp Iy clla cac tai san rna doanh nghi~p dugc cac t6 chuc, canhan khac t~ng, bi~u sau khi tn! (-) cac khoiin thu~ phili nQp (n~u co) lien quan d~n cac tM simdugc t~ng, bi~u nay va kh6ng b5sung v6n kinh doanh tu k~t qua hO\itdQng kinh doanh.

C6 phi~u quy la c6 phi~u do Cong ty phat hanh va sau d6 mua l\ii. C6 phi~u guydugc ghi nh~n thea gia tr! thvc t~ va trinh bay trenBang Can d6i k~ toan Iii mQt khoan ghi giam v6n chUsa hfru.

C6 tuc phai Ini cho cac c6 dongdugc ghi nhan la khoan phai tra trong Bang Can d6i k~ toan clla Cong ty sau khi c6 thong bao chia

c5 tuc clla HQi d6ng Quan tri Cong ty.

Chenh I~chtY gia h6i doai phan anh tren bang can d6i k~ toan la chenh I~chtY gia h6i doai phat sinh ho~c danh gia l\ii cu6i ky Clla

cac khoan mvc c6 g6c ngo\ii t~ clla hO\itdQng d~utu xay d\Ingcaban.

Lgi nhuan sau thu~ chua phan ph6i la s6 19i nhuantU cac hOlitdQng clla doanh nghi~p sau khi tn! (-) cac khoan di~u chinh do apd\lng h6i t6 thay d6i chinh sach k~ toan va di~u chinh h6i t6 sai s6t trQng y~u clla cac narn truac.

14

CONG TY CO PHAN CONG NGHI~P CAO SU MIEN NAM180 Nguyen Thj Minh Khai, Q.3, TP.HCM

BAO CAO TAl CHiNH

Tu ngay 01101/2018 d~n 30/6/2018

BANTHUYET MINH BAo cAo TAl CHiNH6 thang diu nam 2018

11. Nguyen tic va phuong phap ghi nh~n doanh thu

Doanlt thu ban hangDoanh thu ban hang duoc ghi nhan khi d6ngthai thea man cac di€u kien sau:

- Ph~n Ion rui ro va loi ich g~n li€n voi quyen sa hih; san phAmhoac hang hoa da duoc chuyen giao cho nguoi mua;

- Cong ty khong con n~m gifr quyen quan Iy hang hoa nhu nguoi sa hiru hang hoa hoac quyen ki@msoar hang hoa;

- Doanh thu duoc xac dinh tuong d6i ch~c chan;

- Cong ty da thu duoc hoac se thu duoc loi ich kinh tSillgiao djch ban hang;

- Xac dinh duoc chi phi lien quan dSn giao dich ban hang

Doanh thu cung clipdjch v¥

Doanh thu cung dp dich vu diroc ghi nhan khi kSt qua cua giao dich do duoc xac dinh mdt each dang tin c~y. Truong hop vieccung dp dich vu lien quan dSn nhieukY thi doanh thu dugc ghi nh~n trong ky thea kSt qua ph~n cong vi~c da hoan thanh van ngayI~p Bimg Can d6i kS toan clla ky do. KSt qua Cllagiao dich cung d.p dichV\l dugc xac djnh khi th6a man cac di€u ki~n sau:

- Doanh thu dugc xac dinh tuong d6i ch~c ch~n;

- Co kha nang thu dugcLgi ich kinh tS tll' giao dich cung dp dichV\l do;

- Xac dinh dugc ph~n cong vi~c da hoan thanh van ngay I~p Bang can d6i kS toan;

- Xac dinh dugc chi phi phat sinh cho giao dich va chi phi d~ hoan thanh giao dich cung d.p djchV\l do

Ph~n cong vi~c cung dp dichV\l da hoan thanh dugc xac dinh thea phuong phap danh gia cong vi~c hoan thanh.

Doanh thu hO(ltdVngtai chinh

- Co kha nang thu dugcLgi ich kinh tSillgiao dich d6;

- Doanh thu dugc xac djnh tuong d6i ch~c ch~n.

C6 tuc, Igi nhu~n dugc chia dugc ghi nh~n khi Cong ty dugc quy€n nh~n c6 mc ho~c dugc quy€n nh~n Igi nhu~n tll' vi~c gop v6n.

12. Nguyen tic va phU'o'ngphap ghi nh~n chi phi tai chinhCac khoan chi phi dugc ghi nh~n van chi phi tai chinh g6m:- Chi phi ho~c cac khoan 16 lien quan dSn cac ho~t d(>ngd~u tu tai chinh;

- Chi phi cho yay va di vay v6n;

- Olc khoan 16do thay d6itY gia h6i doai clla cac nghi~pV\l pMt sinh lien quan dSn ngo~i t~;

- D\l'phong giam gia d~u tu chung khoan.

Cac khoan tren dugc ghi nh~n thea t6ng s6 phat sinh trong ky, khong bU tm vai doanh thu ho~t d(>ngt:.'iichinh.

13. Nguyen tic va phU'O'Dgpb:iip ghi nh~n chi phi thu~ thu nh~p doanh nghi~p hi~n Mnh, chi phi thu~ thu nh~p doanhnghi~p hoan I~i

Chi phi thuS thu nh~p doanh nghi~p hi~n hanh dugc xac dinh tren co sa thu nh~p chiu thuS va thuS suiit thuS TNDN trong namhi~n hanh.

Chi phi thuS thu nh~p doanh nghi~p hoan I~i dugc xac dinh tren co sa s6 chenh I~ch t~m thai dugc kh~u trir, s6 chenh I~ch t~mthai chiu thuS va thuS su~t thuS TNDN.

15

CONG TY CO PHAN CONG NGHI~P CAO SU MIEN NAM

180 Nguyen Thi Minh Khai, Q.3, TP.HCM

BAo cAo TAl CHiNH

re ngay 0 I10112018d~n 30/6/2018

BAN THUYET MINH BAo cAo TAl CHiNH6 thang d§u nam 2018

V. ThOng tin bB sung cho cac khoan muc trinhbay trong Bang din d6i k~ toan

1. TlEN vA cxc KHOAN TUONG DUONG TlEN

Ti~n

1.1 Ti~n m~t (TK 111)

- Van phong TP.HCM

- Xi nghiep D6ng Nai

- Xi nghiep Hoc Mon

- Xi nghiep Binh LQ'i

- Xi nghiep Binh Duong

- Xi nghiep L6p Radial

1.2 Ti~n gui ngan bang (TK 112)

Ti~n gui VND

Don vi tinh: VND

86 cufHquy 86 d~u nam

1.929.267.319 2.531.222.418

1.097.642.922 1.507.968.570

107.723.051 70.400.867

16.053.326 91.662.726

38.723.295 191396.013

302.502.910 362.085.597

366.621.815 307.708.645

36.542.375.411 30.918.033.640

25 385 173 530 2Q225 261 261~

22.988.832.607 18.120.943.585~1l7~ONGTY

'?NHIEMIIUUI2.353.790.915 1.182.615.05 vu nJV

18.431.181.903 14.509.889.50~jNHKE'T~

1.073.350.613 407.275 70t'fl';" TOAI

289.998.046 665.655.417I1AN~T.P \lOC

9.030.636 626.406.ll~

27.110.603 25.813.357

253.856.807 13.435.941

199.307.729 541.835.958

199.307.729 541.835.958

88.950.554 339.752.747

88.950.554 339.752.747

1.295.596.543 850.890.460

1.295.596.543 850.890.460

522.488.051 406.889.094

522.488.051 406.889.094

11151 ZQl 881 2292 Q66 312

11.157.201.881 9.992.066.379

2.041.740.553 2.925.734.190

2.025.512.855 754.562.166

38.471.642.730 33.449.256.058

Van phOng TP.HCM

Trong do:

- Ngan hang Cong Thuong - Sa Giao dich II

- Ngan hang Ngoai Thuong - VND

- Ngan hang BIDV - CN B~n Nghe

Xi nghiep D6ng Nai

- Ngan hang TMCP Cong Thuong Viet Nam - CN KhuCong Nghiep Bien Hoa

- Ngan hang TMCP Ngoai Thuong Vi~t Nam - CN BienHoa, Dong Nai

- Ngan hang DongA - CN D6ng Nai

Xi nghiep Hoc Mon

- Ngan hang TMCP Ngoai Thirong - CN TP.HCM

Xi nghiep Blnh LO'i

- Ngan hang TMCP Ngoai Thirong Viet Nam - CNDong Sai Gon

Xi nghiep Blnh DuO'ng

- Ngan hang TMCP Ngoai Thuong Viet Nam - CN BinhDuong

Xi nghiep L6p Radial

- Ngan hang TMCP Ngoai Thuong Viet Nam - CN BlnhDuong

Ti~n gui ngoai teVan phong TP.HCM

Trong do:

Ngan hang Ngoai Thuong -USD

Ngan hang Ngoai Thirong -EUR

Tang cQng (1.1)+(1.2)

16

CONG TY CO PHANCONGNGHI~P CAOSU MIENNAM180 Nguy~nThi Minh Khai, Q.3, TP.HCM

BAo cAo TAl CHiNHTir ngay 0110 1/2018 d€n 30/6/2018

BAN THUYET MINH BAo cAo TAl CHfNH6 thang aiu nim 2018

V. Thong tin ba sung cho cac khoin muc trinh bay trong Bing din aai k~ toanDon vi tinh: VND

14. cAc KHOA.NDAu 'rtr TAl CHiNH

Diu ttl gop van vao don v] khac sa cuai quy sa aiu nam

Gia tr] gac Giatr] h9P Iy Dllphimg Gia tr] gac Giatr] h9P Iy DI}' phong

- DAunr vao congty lien doanh, lien k~t 9.650.345.815 6.901.758.791 (2.748.587.024) 9.650.345.815 6.901.758.791 (2.748.587.024)(Congty CP Phillip Carbon Black VN)

Tang cQng 6.901.758.791 6.901.758.791

Ghi Chu:Kiem toan cancir V8.0 gia tri trongs6sachk~ toan d~n30106/2018.

17

CONG TY CO PHA.NCONG NGHI~P CAO SU MIEN NAM

180Nguyen Thi Minh Khai, Q.3, TP.HCM

BAO CAD TAl CHiNH

TiI ngay0 I 10I120 18d6n30/6/2018

BAN THUYET MINH BAo cAo TA.l CHiNH6 thang dAu narn 2018

2.

V. Thong tin b6 sung eho cac khoiin muc trinh bay trong Biing can d6i k~ toan

S8 cu8i guyPHA.I THU CVA KHAcH HANG (TK 131)

Phiii thu khach hang ngiln han

- Khach hang mrocngoai (xuat khau) :

- Khach hangtrong mroc :+ Van phong :

+ Xi nghiepD6ng Nai

+ Xi nghiepH6c Mon+ Xi nghiepBinh Loi

CQng

515.029.793.423

556.545.044

116.205.100

103.023,976

250.927.246.626

515.805.567.543

501.319.805.930

71.873.126

113.229.600

40.323.976

766.732.814.169

Ghi Chu: Ki~m toan can cu vao gia tri trong s6 sach k~ toan d~n30106/2018.

S8 cu8i guy3. TRA. TRUDC CHO NGUOI BAN (TK 331)

Trii trutrc cho nglloi ban ngiln han

- Nha cungdpmroc ngoai (nhap khau):

- Nha cungdp trong mroc :

+ Van phong :

+ Xi nghiep D6ng Nai

+ Xi nghiepH6c Mon+ Xi nghiep Binh Loi

+ Xi nghiep Binh Duong

+ Xi nghiepL6p Radial

CQng

84.177.465.020

66.075.000

331.447.600

499.824.000

50.000.000

576.295.550

56.489.232.662

85.701.107.170

62.269.961.391

172799.000

50.000.000

51.500.000

142.190.339.832

(4);

(9)PHA.I THU KHAc

Ghi Chu: Kiem roandin cu vaogia tri trong s6sach k~ toand~n 30106/2018.

S6 cuBi guy

4. Ph:ii thu ngiln h\ln khac

- Phiti thu cua nguai lao d<)ng(TK 141)

+ Viin ph6ng TP.HCM

+ Xi nghi~p H6c Mon

+ Xi nghi~p Binh Lqi

- Th~ chAp,kY quy, kY cuqcng~n hltn(TK 244)

+ Viin ph6ng TP.HCM

+ Xi nghi~p H6c Mon

+ Xi nghi~p Binh Lqi

- BaD hi~m xii h<)i(TK 3383)

- Bito hi~m y t~ (TK 3384)

- Phiti thu khac (TK 1388)

+ Phiti thu khac (TK 13881)

- Viin ph6ng TP.HCM

Trongd6:

- Thu~ VAT khAutro - dv an Radial

- Khoitn ung tmaccho Lien doanhPhillip Carbon

- Phiti thu ti~n liii cho vay cua Cty

Duc Vi~t

+ Phiti thu Cong ty Cho thue tili chinhQU6c t~ VN (VILC) thee HDMB02IVILC-CASUMINA/20 17

714.219.042

10.000.000

71.500.000

29.795.061

6.000.000

16.219.091

64.329.496.045

1.032.799.874

3.370.684.504

4.736.328.783

Gia tr]

65.733.894.464

795.719.042

DIJ phong

312.271.892

7.164.880

52.014.152

29.795.061

6.000.000

16.219.091

64.848.249.170

64.395.606.814

36.575.362.324

1.032.799.874

3.370.684.504

12622.274.706

2.853.485.000

18

Dan vi tinh: VND

sa dllu narn

169.382,863,280

501.545.232.632

670.928.095.912

sa dllu narn

39,092.437.047

62.544.260.391

101.636.697.438

sa dllu narn

Gia tr!

40.467.384.826

319.436.772

52014152

1,621.640.947

4,048.421

38.470.244.534

36.610.778.454

Du phOng

CONG TY CO PHAN CONG NGHI~P CAOSU MIEN NAM

180 Nguy~nThj Minh Khai, Q.3, TP.HCM

BAO CAO TAl CHiNH

Tir ngay 01/01120 18 d~1130/6/2018

BAN THUYET MINH BAo cAo TAl CHiNH6 thang dllu narn 2018

V. Thong tin ba sung cho cac khoan muc trinh bay trong Bang can dai k~ toan

Sa cuAiquy

Gia tr] Du phong

+ Phai thu Cty TNHH MTV Cho thueHi chinh Ngan hang TMCP NgoaiThuong Vi~t Nam - CN TP.HCMthea HDMB HH S6 90.17.05ICTTC-HDMB, Ngay 12/12/2017

9.851.482.242

+ Phai thu Tap doan CIENCO 4 (Ti~n

thue dfit nam 2017 cua dia chi 180Nguyen thj Minh Khai, Q.3, TP.HCM)

- May moe uy thac nhap kh~u

- Xi nghiepD6ng Nai

- Cong ty Dien luc D6ng Nai (thuemay bien the]

- Xi nghiepBinh Duong

- Chi phi b6i duong dQc hai

+ Phai thu chi phi thi nghiem xinghiep CTK 13882)

- Phai tra, phai nQPkhac (TK 33889)

1.945.918.965 1.164.169.280

50.712.095.329

10.000.000

10.000.000

56.110.769

56.110.769

10.000.000

10.000.000

25.416.130

25.416.130

452.642.356

37.912.100

9. Phai thu dai han khac

- Ky cuoc ,ky quy (TK 2442) - Vanphong TP.HCM

CQng (4)+ (9)

11.607.597.230

11.607.597.230

77 .341.491.694

Ghi Chu: Ki~m toan can cir vao gia tri trong s6 sach k~ toan d~n30106/2018.

5. NQxAu sA cu6i quy

D\I' phOng cac khoiln phili thu ngilnGia tri co

Gia gac th~ thuh\ln khO doi (TK 2293)

h6i- Tang gia tri ng x5uChi ti~t s6 du nhu sau:+ Cong ty TNHH PNP VN - BHND (TK 131) (65.000.051 )+ C6ng ty TNHH H6ng Phuc - BHXK (TK 131) (78.488.575)+ Cong ty Todimax - BHXK (TK 131) (90.100.000)+ Duc Phuong -BHND (TK 131) (289.067.137)+ Cty LD TOYO - TOKYO - Tan Binh (TK 131) (5.852.000)+ Cty CP XD S6 4 Thang Long - Tan Binh (TK 131) (22.556.000)+ CN Vi~t Lao T6ng Cty XD MT - Tan Binh (TK 131) (11.915.976)+ KIEMDE ABRAIMA - BHXK (TK 131) (46.520.866)+ C6ng nq Kim Dao (TK 1388) (35.742.000)+ Cty TNHH Le Lqi (TK 131) (56.000.000)+ Cty TNHH TBYT H6a Ch~t (TK 131) (37.000.000)+ BV Da Khoa Huy~n D6ng Phu (TK 131) (7.767.900)+ Yang Thi Kim Lieng (TK 131) (1.318.152.045)+ Cty CP Vi~t Nam Motors Can Tho (TK 131) (1.592.500.140)+ AL SEDEEK CYCLE CO.,L TD (TK 131) (386.133.204)

+ VIXA Y CHALEUN EXPORT - IMPORT TRADING(1.787.000.000)

& ARGO PROMOTION CO.,LTD (TK 131)

+ Cty CP Thuong M\liVuqng Nga (TK 131) (866.612.235)+ Cty TNHH TM DV va SX Minh D\lt(TK 131 XNH6c Mon) (472.563.143)+ Cty CP Sai Gan Chfin Phil! (TK 131) (107.861.738)

+ Tu&ng Thi Niim (TK 131) (5.004.680)

+ Cty TNHH Metro Cash & Carry VN (TK 131) (40.599.683)

+ Cty CP T~p doan Mai Linh (TK 131) (87.077.677)

+ Cty CP XD V~n tfli Hoang Ngan (TK 131) (69.709.087)

+ Cty CP np dmln Hoimh San (TK 131) (809.229.774)

CQng (8.288.453.911)

19

[Jon vi tinh: VND

sA dllu narn

Gia tr] Dl,I'phong

1.859.466.080

~.~CONGlCHNli1EM HU.:H VU TtlCIIINH KE"A KlfM rcl'II1A NAI'-----::-:~~

6.709.991.230

6.709.991.230

47.177.376.056

sA ditu nam

Gill g6cGia tr! coth~ thu hai

(65.000.051 )(78.488575)(90.100.000)

(289.067.137)(5.852.000)

(22.556.000)(11.915976)(46.520.866)(35.742.000)(56.000 000)

(37.000.000)(7.767.900)

(1318152045)(1.592 500 140)

(386.133.204)

(1.787.000.000)

(866612235)(472.563.143)(107.861.738)

(5.004.680)(40.599.683)(87.077.677)(69 709 087)

(809.229.774)

(8.288.453.910

CONG TY CO PHAN CONG NGHItp CAO SU MIEN NAM

180 Nguy€nThi Minh Khai, Q.3, TP.HCM

BAo cAo TAl CHiNH

TlI ngay 0 I/0 1/20 18d~n30/6/2018

BAN THUYET MINH BAo cAo TAl CHiNH6 thang diu nam 2018

Dan vi tinh. VND

V. Thong tin b6 sung cho cac khoan rnuc trlnhbay trong Bang can d6i k~ toan

HANG TON KHO S6 cu6i quy

Gia g6c DV phong

- Ngyxen lieu, vat li~u (TK 152) 756.772.988.979

+ Van phong TP.HCM 258.432.167.141

+ Xi nghiep f)6ng Nai 19.160.558.652

+ Xi nghiep Hoc Mon 17.100.776.427

+ Xi nghiep Sinh Loi 13.198.345.940

+ Xi nghiep Sinh Duong 229.633.367.315

+ Xi nghiep L6p Radial 219.247.773.504

- Cong cu, dung cu (TK 153) 12.650.370.912

+ Van phong TP.HCM 2.401.155.698

+ Xi nghiep f)6ng Nai 2.380.385.954


+ Xi nghiep Sinh Lei 1.708.341.976

+ Xi nghiep Binh Duong 382.002.905


- Thanh ph~m (TK 155) 407.350.628.153

+ Van phong TP.HCM 105.578.696.138

+ Xi nghiep f)6ng Nai 62.279.202.270


+ Xi nghiep Binh Loi 29.561.601.251

+ Xi nghiep Sinh Duong 5.367.828.285


- Hang hoa (TK 156) 3.677. 783.985

+ Van phong TP.HCM 3.675.021.468

+ Xi nghiep f)6ng Nai

+ Xi nghiep Hoc Mon 2.762.517

CQng 1.180.451. 772.029

GhiChii:

6. S6 diu nam

Gia g6c D1.I·phong

888.695.808.480

371.991.382.171

15.229.220.795

14.733.291.900

9.835.971.468

297.018.695.104

179.887.247.042

9.469.671.231

1.248.776.158

1.903 065 899

2.089.275.370

1.068.678.234

442.163.184

2.717.712.386

427.664.521.145

57.515.248.0 I0

74.163.603.435

91.968.247.432

44.112.267.017

6.331.745.792

153.573.409.459

2.470.899.614

1.800.41 1.826

667.725.271

2.762.517

1.328.300.900.470

- Do ki~m toan khong tham gia kiem ke thuct~ vao ngay30106/2018 nen chung toi I~y thea s6 lieu t6n kho tren s6 sach k~ toano

- Gia tri hang hoa ghi s6 hang t6n kho11dong, kern pharn ch~t khong co kha nang tieu thu tai thai di~m cu6ikY; Nguyen nhan va huangxu ly d6i vai hang t6n kho11 dQng, kern, m~t ph~m chk khong co.

- Gia tri hang hoa t6n kho dung d~ th~ ch~p, dm c6 bao dam cae khoimnq phai tra vao thai di~m cu6ikY : khong co.

- Ly do diln d~n vi~c trich I~p them ho~c hoan nh~pdv phong giam gia hang t6n kho: khong co.

13. TAl SAN DO DANG DAI H~N S6 cu6i quy S6 diu nam

13.1 - Mua s~m TSCD (TK 2411) 13.423.918.042 39.245.803.673

+ Van phong TP.HCM 11.892.792.463 36.180.819.387

- Khuon thep may luu hoa (lIR22.5582.976.727

GS621) (Radial)

- May dam thung (Radial) 1.570.963.819

- Khuon thep may luu hoa 12.00R201.170.932.684

RS693 (Radial)

- May dim cao su tam giac (Radial) 2.061.755.919

- Khuon thep may luu hoa396.970.749

C 156B4452 (Radial)


. C 156B3949 (Radial)


C 156B4958 (Radial)

- Khuon thep maylUll hoa396.970.749

C 178B4352 (Radial)

20

CONG TY CO PHAN CONG NGm~p CAO SU MIEN NAM

180 Nguy~n Thi Minh Khai, Q.3, TP.HCM

BAO CAO TAl CHiNH

Tic ngay 0 I 10 I 120 18 d~n 30/6/2018

BAN THUYET MINH BAo cAo TAl CHiNH6 thang dAn narn 2018

. V. Thong tin b6 sung cho cackhoan muc trinh bay trong Bang can d6ik~ toan

S6 cu6i quy

- Khuon thep mayhru hoa

275/80R22.5 GS621 (Radial)

- Khuon thepmay hru hoaC 156B5460 (Radial)

- Khuon san xuatcao su (Tire Mold295175R22.5 CA662A-BS661)(Radial)

- May nenkhi kieu truevit SP IOOD(BD)

- May nenkhi kieu truevit SPIOOD(DNI)

- Khuon thepmay hru hoa 7.50 RI6

51" (Radial)

- Khuon thepmay hru hoa 7.50 RI6BS667 (Radial)

- H~ thong thong gio khu hru hoa samxe dap, xe may (DN) HD 0310/2017-Seateeeo

+ Xi nghiep Binh Lai

+ Xi nghiep UmRadial

- May Iy trinh ban thep

- Lap d~t mayhru hoa ban thep moidot 3 va 4

- May can bang ban thep s6 2

- May dam thung

13.2 -Xay dung cooban (TK 2412)

+ Van phong TP.HCM

- Cong trinh nha van phong 180NTMKQ.3

- Cac cong trinh khac (Phong ea

nang tv thirc hien)

- Dir an T6ng kho trung tam

+ Xi nghiep Hoc Mon

- LUll hoa 6 tfing xe dap va 0to e6

- Can trang 16p 1

- Ep su~t 16p 1-May ep su~t m~t 16p

- May dan LXD

- LH 6T-LXM

- L~p d~t h~ thong bao chaytv d(mg

so

- Thanh hinh LXD

- HT hut bui Sam 0 to

- May ly trinh -03L T2

- L6p xe dap -CNN

- LH 5 t~ng L1

- LH 6 t~ng LlI-17

- Ep sdt sam OTO -03CSOT2

- 03LH67-Ll

- LUll hoa L17

- LH 5 t~ng

+ Xi nghiep Binh Duong

- May Pheometer+money

570.215.209

422.211.664

599.951.471

532.171.028

597.781.154

544.158.167

1.088.316.333

552.920.000

180.608.391

571. 931. 779

556.901.409

221.684.000

5.222.704.923

8.522.292.778

43.449.517.234

921.016.794

388.815.758

156.231.960

52.241.850

268.998.656

123.930.000

245.700.631

117.642.681

107.200.000

30.700.000

96.546.924

58.981.361

156.231.960

5.250.000

25.564.000

2.880.000

16.600.000

Q1.531.125.579

62.769.780.910

57.194.514.935

2.757.932.575

16.600.000

21

Don vi tinh: VND

S6 dAu nam

127.950.000

2.937.034.286

76.842.876.092

63.937.849.843

9.354.261.849

CONG TY CO PHAN CONG NGHItp CAD SU MIEN NAM


BAD cAo TAl CHINH

rengay 01/01/2018 den 30/6/2018

BAN THUYET MINH BAo cAo TAl CHINH6 thang d§u nam 2018

£)0'11 vi tinh: VND

V. Thong tin ba sung cho cac khoan muc trinhbay trong Bang elin d6i k@toan

sA cuAi quy sA d§u nam

+ Xi nghiell L611Radial 2.800.733.400 3.550.764.400

- Dl,Ian Radial ban thep cong suAt2.800.733.400

500.000 l6p/nam

13.3 - Sfra chira Ion TSCD 6.485.943.086 4.885.841.286

+ Xi nghi~ll D6ng Nai 122.729.308

- May can trang 4 true 22"x66" Dai55.000.000

Loan

- May nen khi true vit SAS 1000 21.550.308

- May nen khi true vit SPIOO (13kg) 46.179.000

+ Xi nghi~ll Hoc Mon 559.644.600

- May luyen 550Ll-03561 139.992.200

- Can trang -03CANTRANG 194.362.800

- Luyen 660 sam 6 t6 92.889.600~- ES sam xe dap -03ESS90 132.400.000 ._:..::.-:-

+ Xi nghiell Binh LQi 34.915.928 CONG

- May nen khi 100HP SAS - 1000 34.915.928 ~CH NHIEM 1

+ Xi nghiell Binh DUO'I1g 546.093.750:::H VUT• CHiNi-l K

- Dan lam nguoi BI 51.720.000 VA KlfM 1- Dan lam nguoi B2

,51.720.000 l'lIIAN!

- Dan lam nguoi B3 51.720.000 ,-----.- Bang tai 3 t~ng B1 82.500.000 ~- Day chuyen m~t l6p BI 33.052.750

- May luyen kin 270 lit XM47.495.000

270x20x40 de Al

- May luyen kin cao su GK270AC227.886.000

(A4)

+ Xi nghiell L611Radial 5.222.559.500 4.885.841.286- May lam tanh 2 444.693.318

- May Innerliner Bias 2.191.613.372

- May luyen ho 440 ban thep 232.401.100

- May Iuyen ho 560 ban thep 302.488.649

- May thanh hinh ban thep 986.237.847

- Bao tri chiller tr\IIDlanh 23.200.000

- Xu Iy mroc chiller 83.593.560

- Bao tri, thay th~ linh kientil bien t~n185.890.000

may Luyen kin F440 va F305

- May luyen kin 305 126.600.000

- Bam trao d6i nhiet tram lanh 258.510.000

- May innerliner toan thep 37.288.000

- May luyen kin F440 20.555.454

- May innerliner ban thep 70.830.000

- Day chuyen can trang 45.838.000

- Tr\lm DL 13.150.000

- May EX 3 d~u ban thep 64.316.000

- H~ th6ng xii than xu6'ng luy~n 47.598.000

- May luy~n h6' s6I 25.056200

- May nen khi tr\lm DL 62.700.000

CQng (13.1)+(13.2)+(13.3) 82.679.642.038 120.974.521.051

22

CONG TV CO PHAN CONG NGHI1):P CAO SU MIEN NAM180Nguy~nThi MinhKhai,Q.3, TP.HCM

BAo cAo TAl CHINHrongay0I10I12018d~n30/6/2018


v. Thong tin ba sung chocac khoan muctrinh bay trong Bang can d6i k~toan

10. TANG, GIAM TAl SAN CO DJNH HUU HINH (TK 211) Dan vi tinh: VND

Chi tieuNha cifa

v~t ki~n trueTang cqng

May moe Phuong ti~n Thi~t b] TSCDthi~t bi v~n tai dung cl}quan Iy khac

1.744.023.739.635 35.814.867.630 5.512.451.59353.995.750.605 3.296.204.843

405.000.000

53.995.750.605

2.891.204.843

I.Nguyen gia

1. S6dir diu narn2. S6 tang trongnarn

- Mua trong nam

- f)~u ill XDCB hoan thanh

- Tangkhac- Tang khac (chuyentir thue tai chinh sang TSCD)

3. S6 giam trongnam

- Chuyen sang BDS d~uill

- Thanh ly, nhuong ban

- Giam khac

4. S6 du cu6i nam

868.452.039.6654.999.441.560

751.921.818

4.247.519.742

208.190.427

208.190.427

873.243.290.798 39.111.072.473 5.512.451.593

II.Gia tr] hao mon luy k~

2.653.803.098.52362.291.397.008

405.000.000

54.747.672.423

4.247.519.742

2.891.204.843

5.035.029.9494.826.839.522

597.268.221

4.229.571.301

1.793.192.650.718

597.268.221

4.437.761.728

2.711.059.465.582

1. S6du dAu nam2. Kh§.u hao trong nam- Kh§.uhao trong narn

- Tang khac (chuyen nr thue tai chinh sang TSCf)

3. Giam trong nam- Chuyen sang BDS d~u nr

- Thanhly, nhuong ban

- Giam khac (chuyen nr may moe thiet bi sang nha cua)

4. Sa du cu6i narn

308.967.588.16026.980.687.53126.980.687.531

335.948.275.691 28.423.301.576

III. Gia tri con I~i

873.689.546.23956.706.809.94156.706.809.941

25.263.923.4223.159.378.1541.543.074.959

1.616.303.195

5.298.579.60093.244.67093.244.670

1.213.219.637.42186.940.120.29685.323.817.101

1.616.303.195

597.268.221597.268.221

597.268.221 597.268.221

929.799.087.959 5.391.824.270 1.299.562.489.496

559.484.451.505537.295.015.107

10.550.944.20810.687.770.897

I. T~i ngay dAu nam2.T~ingaycuainam

870.334.193.396863.393.562.759

213.871.993120.627.323

1.440.583.461.1 021.411.496.976.086

Ghi chit:- Do ki~mtoan khong tham gia ki~m ke th\Ic t~V':iO ngay30/06/2018 nen chimg toi I§.ythea 56 li~u t6n kho tren s6 sach k~ toan.

- Gia tri con I?i eu6i ky eua TSCD huu hinh dung d~ th~ ch§.p,dm e6 dam bao cae khoan vay: 7.874.943.084 VND (May ep khuon mang hoi SCIB-25.0-1.500 (may ep tim)- XN Binh Duong)

- Nguyen gia TSCD eu6i ky da kh§.uhao h~t nhung van conSLr d\lng: 513.021.025.203 VND

- Nguyen gia TSCD cu6i ky cha thanh Iy: 0 VND

23

CONG TV CO PHAN CONG NGHI~P CAO SU MIEN NAM180 Nguyen Thi Minh Khai, Q.3, TP.HCM

BAo cAo TAl CHiNHro ngay01/01/2018 d~n 30/612018

BAN THUvET MINH BAo cAo TAl cHiNH6 thang diu nam 2018

v. Thong tin ba sung cho cac khoan muc trlnh bay trong Bang din dtii k~ toan

11. TANG, GIAM TAl SAN CO DJNH THUE TAl CHINH (TK 212) Dan vi tinh: VND

Chi tieuNha cira

v~t ki~n trueMay moethi~t b]

Phuong ti~nv~n tai

Thi~t bidung c\l quan ly

TSCD hfru hinh TSCDvokhac hinh

Tang cQng

I.Nguyen gia

1. sa dudiu nam2. sa tang trong Dam- Thue lai tai chinh trong niim

- Mua lai TSCD thue tai chinh

- Tang khac

3. Sa giiimtrong Dam- Mua lai TSCD thue tai chinh

- Giam khac

4. Sadu cuai Dam

87.004.408.96453.133.127.12053.133.127.120

2.875.581.843 89.879.990.80753.133.127.12053.133.127.120

II. Gia tr] hao mon 1uyk~

2.875.581.843 2.875.581.8432.875.581.843 2.875.581.843

140.137.536.084 140.137.536.084

7.235.386.804 1.410.904.491 8.646.291.2956.056.214.627 205.398.704 6.261.613.3316.056.214.627 205.398.704 6.261.613.331

1. Sadir diu Dam2. Kh§u hao trong nam

- Kh~u hao trong nam

- Mua lai TSCD thue tai chinh

- Tang khac

3. Giiim trong narn- Mua lai TSCD thue tai chinh

- Giarn khac

4. Sadir cuai Dam

1.616.303.195

1.616.303.195

1.616.303.1951.616.303.195

13.291.601.431 13.291.601.431

III. Gia tr] con l~i

1.Tai ngay diu nam2.T~ngaycuainam

79.769.022.160126.845.934.653

1.464.677.352 81.233.699.512126.845.934.653

Ghi chu:- Do kiem toan khong tham gia ki~m ke th\fc t~ van ngay30106/2018 nen chung toiI~y thea sf, Ii~u t<'lnkho tren s6 sach k~ toano

...... ~

24

CONG TV CO PHAN CONG NGHItp CAO SU MIEN NAM180 Nguyen Thi Minh Khai, Q.3, TP.HCM

BAo cAo TAl CHiNHro ngay 0 I10I12018 d~n30/6/2018

BANTHUYET MINH BAo cAo TAl CHINH6 thang dilu nam 2018

V. Thong tin ba sung cho cac khoan muc trinh bay trong Bang can dAik~ toan

12. TANG, GIAM TAl SAN CO DJNH VO HINH (TK 213) D07l vi tlnh: VND

Chi tieuQuy~n

sfr d\lng d§tQuy~n phat

hanhBan quyen,

b~ng sang ch~Philn m~mmay tinh

TSCD va hinhkhac

TAng ci}ng

l.Nguyen gia

1. sAdudilu nam2. Sa tling trong nlim- Mua trong narn

3. ssgiarn trong nam- Thanh ly, nhuong ban

4. ssdir cuAinam

104.369.083.467 1.549.864.155 6.635.742.094 112.554.689.716

104.369.083.467 1.549.864.155 6.635.742.094 112.554.689.716

II. Gia tr] hao mon luy k~

1. Sadu dilu nam2. Kh§u hao trong nam- Kh~u hao trong narn

- Tang khac3. Ciam trong nam- Thanhly nhuong ban

4. Saducuai nam

1.099.724.204

1.512.973.48816.750.00016.750.000

6.635.742.094 16.818.871.7581.116.474.2041.116.474.204

8.670.156.1761.099.724.204

9.769.880.380 1.529.723.488 6.635.742.094 17.935.345.962

III. Gia tr] con Il.'i

1. Tai ngay dilu narn2.Tl.'inga~cuainam

Ghi chu:- Do ki~m toan khong tham gia ki~m ke thuc t~ VaGngay30/06/2018 nen chung toi l~ytheos6 lieu t6n kho trens6sach k~ toano

- Gia tr! con l<:lieu6i ky eua TSCf) vo hinh dung d~ th~ eh~p, dm e6 dam bao eha cae khaan vay: 91.563.929.821 VNf)

95.698.927.29194.599.203.087

36.890.66720.140.667

95.735.817.95894.619.343.754

Trong d6:

+ QuySnSlr d~ng d~t Binh Duong: 6.825.850.522 VNf)

+ Quy~nSlr d~ngo~tBinh Duong: 84.738.079.299 VNf)

- Nguyen gia TSCf) vo hinh dli kh~u haa h~t nhung vin conSlr d~ng: 7.984.007.249 VNf)

Trong 06:+ Nguyen gia TSCf) vo hinhkhac oakh~u hao h~t nhung vin conSlr d~ng : 6.635.742.094 VNf)

+ Nguyen gia TSCf) vo hinh ph~n mSmmay tinhoa kh~u hao h~tnhlfng v~n conSlr d~ng : 1.348.265.155 VND

25

CONG TY CO PHAN CONG NGHI~P CAO SU MIEN NAM180 Nguyen Thi Minh Khai. Q.3. TP.HCM

BAo cxo TAJ CHiNHTir ngay01/01/20 18 d~n30/6/2018

BAN THUYET MINH BAo cAo TAl CHiNH6 thing diu nam 2018

V. Thong tin b&sung cho cac khoan muc trinh bay trong Bang can dai k~ toan

(7); (15) CHI PHi TRA. TRUDC (TK 242)7. Chi phi tra truce ng~nhan(TK 2421)

+ Van phong TP.HCM- Chi phi hOinghi khach hang chophan b6

- Chi phi xu~t kh~ucho phan b6

- Chi phi ban hangcho phan b6

- Chi phi gi~y chirng nhan, chuyengiacho phan b6

sa cuaiquy

Don vi tinh: VND

sa diu nlim

7.255.324.4493.765.438.353

3.684.499.842Q

1.688.859.358

893.430.584

733.094.000

450.054.411

+ Xi nghiep Hoc Mon 212.476.578- Phi bao hiern tai san 212.476.578

+ Xi nghiep Binh Loi 28.478.668

- Chi phi kiem dinh thi€t bj 28.478.668

+ Xi nghiep Binh Duong 750.805.599 298.702.986

- Phi bao hiem tai san 703.071.685 251.867.744

- Xu Iy m?t 16p 11.442 10.891.023

- Xu Iy ban thanh pham 47.722.472 35.944.219

+ Xi nghiep L6p Radial 2.498.125.251"'_r

3.385.796. 856 ~- Chi phi bao hiem rui ro chay n6 306.116.259 1.224.465.003 111 '''1.-

- Cong cu dung cu cho phan b6 668.604.283 1.814.093.208,N ':L. :r

- Sua chua khuon 1.383.247.730 347.238.645 II- Sua chua nha xuong 54.026.229 .

- I>6ngphuc BHLI> 86.130.750

15. Chi phi tra truecdai han (TK 2422) 46.242.504.029 38.167.668.597+ Van phong TP.HCM 3.019.403.553 4.657.472.030

- chi phi phu tung di kern mayly trinh AW-TT-2A-PCR& AW-TT-1A-TB (HI>: 206.500.000HP/CSM-160727)

- Chi phi dich vu phap 1yd~t Hoc Mon 127.705.626 191.558.440- Chi phi mua bao hi~m CNTT (Cty MSP) 468.799.800 625.066.400- Chi phi dao t\lOnhan vien 388.325.570 582.488.355- Chi phi mua s~m trang thi~t bi. may vi tinh 294.597.511 441.896.267- Chi phi b~ng ti~n khac (chi phi Quangcao) 173.975.046 2.609.962.568

+ Xi nghiep I>6ngNai 6.247.145.415 5.179.550.000- Chiphikhuon 4.774.500.000 5.179.550.000- Cong C\ld\lng C\ldung cho san xu~t 145.541.272- Chi phi co tinh ch~t phuc lqi 98.152.877

- Phi hll t~ng. thue d~t 613.587.683- Chi phi bao hi~m 169.987.538- Cai thi~n di~u ki~n lam vi~c 445.376.045

+ Xi nghiep Hoc Mon 6.823.178.901 5.081.820.901- Chi phi khuon 1.895.147.651 5.081.820.901

- K~ chua sam 4.928.031.250

+ Xi nghiep Blnh Loi 3.225.428.365 4.244.116.423

- Chi phi bao hi~m 119.473.453 49.224.549

- Chiphikhuon 1.230.555.490 390.625.001

- Chi phi khuon moi nam nay 247.500.000 1.626.298.567

- Cong c\l d\lngqi dung cho san xu~t 1.615.332.756 2.121.859.640

- Ki~m dinh 12.566.666 56.108.666

+ Xi nghiep Blnh Duong 663.841.702 648.250.036

- Congcv dvng C\lchaphan b6 663.841.702 648.250.036

+ Xi nghiep L6p Radial 26.263.506.093 18.356.459.207

- Cong C\ld\lng C\lchaphan b6 (khuon) 24.905.055.901 17.187.009.015

- PhVtung thay th€ d~bao duang thi€t bi 63.077.963 63.077.963

- Pallet s~t 1.295.372.229 1.106.372.229

CQng (7)+ (15) 53.497.828.478 41.852.168.439

26__ .


180 Nguyen Ihj Minh Khai, Q.3, IP.HCM

BAo cxo TAl CHiNHIiI ngay 01/0 112018 d~n30/6/2018

BAN THUYET MINH BAo cAo TAl CHINH6 thang dttu nam 2018

V. Thong tin bB sung ehocac khoan muc trlnh bay trong Bang ean d6i k~roan Dan vi tinh: VND

16. PRAI TRA eRO NGUC1! BAN (TK 331) S6 eu6iquy S6 d§unlim

a) Phai tra eho ngU'oi ban nglinhan: Gia tr]S6 eokha nling

tra ncrGia tr]

se eo kha nang

tra nQ'

- Nha cung c~pmroc ngoai (nhapkh~u):

- Nha cung cftp trong ruroc :

+ Van phong :

+ Xi nghiep Dang Nai

+ Xi nghiep Hoc Man

+ Xi nghiep Binh Loi

+ Xi nghiep BinhDuong

+ Xi nghiep L6p Radial

84.123.208.918

143.373.768.771

84.123.208.918 129.307.101.792

143.373.768.771 193.323.625.352

129.307.101.792

193.323.625.352

114.806.354.426

12.152.736.303

6.221.784.541

l.305.737.130

l.l20.414.038

7.766.742.333 ------------------------------------------------------

- Cong ty CP Hoi Ky Nghe Que Han 2.081.461.567

322.630.727.144cqng 227.496.977.689 227.496.977.689 322.630.727.144

s6 eu6i quy

b) Phai tra ngum ban lit cac ben lien quan Gia tr]s6 eo kha nang

tra ncr

2.081.461.567 1.817.843.896 1817.843.896

Ghi Chu: Ki€m toan din cu vao giatri trong s6sachk~ toan d~n 30106/2018.

17. NGUCH MUA TRA TlEN TRUDe NGAN R~N (TK 131) S6 eu6i quy S6 d§u narn

- Khach hang mroc ngoai (xd.t kh~u) :

- Khach hang trong mroc :

+ Van phong :

+ Xi nghiep Binh Loi

cqng

Ghi Chu: Kiern toan can cir vao gia tri trong s6 sach k~ toan d~n30106/2018.

13.577.143.226

595.078.329

6.250.876.221

1.279.830.407

594.805.329

273.000 _

1.095.435.007

184.395.400

14.172.221.555 7.530.706.628

(8);TRUE vA cAc KRoAN NOP CRO NRA NUDe

(18)

18. Phai nl}p D§u nlims6 phai nl}p trong Dli nl}p trong

s6 cu6i quynlim nlim

(1) (2) (3) (4)=(1)+(2)-(3)

- Thu~ gia tri gia tang hang 65.552.649.903 65.552.649.903NK (TK 33312)

- Thu~ xu~t nh~p kh~u (TK 3333) 298.201.895 2.641.030.711 2.810.098.214 129.134.392

- Thu~ thu nh~p doanh nghi~p 860.212.495 2.499.720.896 2.126.904.546 1.233.028.845(TK 3334)

- Thu~ thu nh~p ca nhan (TK 3335) 1.099.572.092 887.047.813 205.123.952 1.781.495.953

- Thu~ tai nguyen (TK 3336) 2.468.800 2.468.800

- Thu~ nha d~t va tiBn thue d~t 3.697.061.411 3.590.197.348 106.864.063(IK 3337)

- Cac 10<;1ithu~ khac (IK 3338) 86.657.930 271.793.396 290.365.825 68.085.50 I

- Cac khoan phi, I~ phi va cac 857.627.240 857.627.240khol!l1phai n9P khac

Cl}ng Cae khoan thu~ phai tra 3.202.271.652 75.551. 772.930 75.435.435.828 3.318.608.754

Ghi chu: Cac s6 li~u vB thu~ ki€m toan t<:lmtinh thea s6 li~u cua dan vi, s6 chinh thuc se duqcca quan thu~ qlly~t toan sall.

27

8. Thu~ GTGT dUQ'c khftu trir DAu narnsa phai nqp trong Da nQp trong

nam namS6 cu6i quy

CONG TY CO PHAN CONG NGHIlP CAO SU MIEN NAM

180 Nguyen Thj Minh Khai, Q.3, TP.HeMBAo cAo TAl CHINH

rengay01/01/20 18 d~n30/6/2018

BAN THUYET MINH BAo cAo TAl CHINH6 thang dAu nam 2018

V. Thong tin ba sung chocac khoan rnuctrinh bay trong Bang clin d6i k~toan Dan vi tinh: VND

(1) (2) (3) (4)=( 1)+(3 )-(2)

a)

- Thu~ GTGT dUQ'c kh§u trir(= a + b)

Thu~ gia tIi gia tang duae kh§.u tru

+ Thu~ GTGT dfiu ra kh§.u tnr

thue GTGT dfiu vito

+ Di~u chinh

+ Thu~ gia tri gia tang diroc kh§u

tnr phat sinh trong nam

49.609.637.632 (12.611.573.043) 6.695.244.371

Q_

68.916.455.046

70.083.209.96961.802.973.762 (8.280.236.207)

195.797.424.674

(3.958.280)

(204.073.702.601 )

b) Thu~ gia tri gia tang dfiu ra (1.166.754.923)

~~.~

iCH NHIEM HUtGhi chu: Gia tri trang d§.u ngoac (s6 am) lit s6 ti~n phaitra, :.:H VU TIl'

, , , • " , , CIlINH KE"Ghi chu: Cac s6 li~u ve thue kiem toan tarn tinh thea s6 lieu ella dan vi, s6 ehinh thirc se duoc co quan thue quyet toan sau. lAo KIEM TOI

PillA NA~s6 dllu niirri~

32.527.001.b"f3=='

02.193.336.130) (4.331.336.836) 6.695.244.371

PMt sinh thu~ dllu ra

Da nop thue

191.304.354.1826.695.244.371

Da kh§u tnr (195.635.691.018)

19. PHAI TRA NGUilI LAO DONG S6 cuai quy

- Van phong TP.HCM 17.424.530731

3.525.542.449- Xi nghiep D6ng Nai

- Xi nghiep Hoc M6n

- Xi nghiep Binh Loi

- Xi nghiep Binh Duong

- Xi nghiep L6p Radial

CQng

3.014.783.2731.491.787.6811.779.919.0004.311.251.446

4.851.326.8542.903.810.8621.611.198.9242.669.747.7825.217.251.569

31.547.814.580 49.780.337.606

28

CONG TY CO PHAN CONG NGHIE;p CAO SU MIEN NAM180 Nguyen Thi Minh Khai, Q.3, TP.HCM

BAo cAo TAl CHiNHro ngay01101/20 18 d~n30/6/2018

BANTHUYETMINH BAo cAo TAl CHiNH6 thang dAu nam 2018

V. Thong tin b6 sung cho cac khnan rnuc trinhbay trong Bang din d6i k~ roan

(22); (25). VA Y vA N<;1THut TAl CHiNH

22. Yay ngin han

- Yay ngan hang (TK 341 1I)

+ S6 dii vay ngan hang:

+ ssdii tra ngan hang:

+ Danh gia chenh lechtY gia cudi IcY :Trongdo:

Ngan hang TMCP Ngoai Thuang Viet Nam - Hop dang tindung s6 016lfKHDNI/16NH ngay 13/9/2016 va Hop

dang eho vay theo han mire s6 OI/CV-0161/KHDNI1l6NH ngay 13/9/2016; d~n 30/6/2018 hiencon vay: 416.270.617.732 VND va 16,391,170.67 USD(tirong duong 374.194.787.483 VND); liii suat eho vayducc xac dinh tai thai diem giai ngan v6n vay thea thongbao liii su~t ella Ngan hang trong nrng thaiIcY va diroc ghi

tren nrng Giay nhan no.

- Ncr dai han d~n han tn1(TK 34113)

Cu6i quy

(6)

Gia tr]

Trong nam

S6cokha nang tntnil Tang Giam

Dan vi tinh: VND

eAu narn

Gia tr] S6co kha nang tra nil(1)=(5)+(3)-(4) (2) (3) (4) (5)

1.601.288.280.388

1.789.929.690.142

1.777.904.289.348

12.025.400.794

1.789.929.690.142 1.882.754.882.910 1.713.982.468.478

1.697.246.990.5791.777.904.289.348 1.873.862.999.539

1.873.862.999.539

1.697.246.990.579

12.025.400.794 8.891.883.371 16.735.477.899

29

1.621.157.275.710 1.621.157.275.710

1.601.288.280.388

19.868.995.322 19.868.995.322


-BAO CAO TAl CHiNH

ro ngay0 1/0112018d~n30/6/2018

BAN THUYET MINH BAo cAo TAl CHiNH6 thang dAunarn 2018

Y. Thong tinb6 sung chocac khoan muctrinh bay trong Bang can daik~ toanCuaiquy Trong nam

Don vi tinh: VNDnAu narn

Gia tr] sa cokha nang tra ng Tang Glam Gia tr] sa co kha nang tra ng

25.

(1)=(5)+(3)-(4) (2) (3) (4) (5) (6)

Yay dai han

- Yay ngiin hang (TK 341121-TK 341122)

+ sa dii tra ngan hang:

+ Danh gia chenh lechtY gia trong kY :Trongdo:

Ngan hang TMCP Ngoai Thu071g Viet Nam - Hop d6ng tin

dung s6 0019/DTDA/11CD, ngay 291712011 ; d~n30/6/2018 hi~n con yay: 160.036.000.000 VND va10,400,000 USD (nrong dU071g 237.328.000.000

VND).Liii suat d6i vci khoan yay bang D6ng: b~ng 1iiiti~ngui diroc ap dung daivoi khoan ti~ngui ti~t kiern bang

D6ng cua ca nhan co thai han 12 thang (voi khoan 1iiiduocthanh toan cuai ky) do Ngan hang DAu M6i thong bao vao

Ngay Xac dinh Lai Suat cong3,6%/niim. Liii sufit dai vai

khoan yay b~ng Do La My: b~ng liii ti~n giri duqc ap d\lngdai vai khoan ti~n giri ti~t ki~m b~ng Do La My cuacanhiin co thai h\ln 6 thang (vai khOlin 1iiiduqc thanh toancuai kY) do Ngiin hang DAu Mai thong bilO vao Ngay Xac

dinh Liii Sufit cQng2,8%/niim

- Yay van CBCNY (TK 341127)

- Yay ngiin hang du an Raadia1 ban thep va T6ng kho

trung tiim Binh DU071g(TK 341129)

+ sb dii yay ngiin hang:

+ S6 dii tra ngiin hfmg:

+ Danh gia chenh l~chtY gia cubi kY :Trong do:

- Yay cho dv an Radial ban thep: Ngiin hang TMCP Ngo:;liThu071g Yi~t Nam - Hqp d6ng tin dVng thea dv an d~u rus6:0113/KHDNI/16DH, ngay20/6/2016 va Phv1vc hqpd6ng tin d\lng thea dV an dAu ru 56 0001-0113/KHDN1I16DH; d~n 30/6/2018 hi~n con yay:

14.379.287.790 YND va 3,823,477 USD (ru071g dU071g

87.252.745.320 YND); liii su~t trong 12 thang k~ tir ngay

giai ngiin d~u tien:6,9%/niim.

647.356.099.259

397.364.000.000

647.356.099.259

397.364.000.000

56.623.458.992

956.000.000

956.000.000

45.521.750.000 45.521.750.000

132.060.943.368 13.441.595.727132.060.943.368

13.441.595.727

39.253.614.531

18.677.000.000

18.677.000.000

4.350.000.000

8.193.868.503

8.193.868.503

o

629.986.254.798

415.085.000.000

629.986.254.798

415.085.000.000

49.871.750.000 49.871.750.000

126.813.216.144 126.813.216.144


BAo cAo TAl CHiNHTir ngay01/01/20 18d~n30/6/2018

V. Thong tin b&sung chocac khoan rnuctrinh bay trong Bang din d&ik~ toan

- Yay eho du an "Xay dung Cong trinh T6ng kho Trung

tam tai Xi nghiep Cao su Binh DU011g":Ngan hang TMCP

Ngoai Thu011g Vi~t Nam - HQ1ld6ng eho yay theadir an

d~u nr s6: o lIDADT-OI 92/KHDNI/17NH-DH, ngay20/9/2017; d~n 3010612018 hien con yay: 30.428.910.258VND; liii su~t eho yay thea thoa thuan tai nrng gi~y nhan

no.

- Ncr thue tili ehinh (TK 3412)

qlng (22) + (25)

Cac khoan nv thue tai chinh

ThOi han

Tren I nam d~n 5 nam

- VILC-HD 2014-00087-000 (Cty TNHH Cho Thue Tai

Chinh Quoc T~ Vi~t Nam)


Chinh Quoc T~ Viet Nam)

- VILC-HD 2015-00140-00 I (Cty TNHH Cho Time Tai

Chinh Quoc T~ Vi~t Nam)

- VILC-HD 2016-00056-00 I (Cty TNHH Cho Thue TaiChinh Quoc T~ Vi~t Nam)


Chinh Qu6e T~ Vi~t Nam)

- VILC-HD 2017-00022-00 I (Cty TNHH Cho Thue Tai

Chinh Qu6e T~ Vi~t Nam)

- HD 2017-00272-001 (Cty TNHH Cho Thue Tai Chinh

Qu6e T~ Vi~t Nam)

- HD 2018-00058-001 (Cty TNHH Cho Time Tai ChinhQu6e T~ Vi~t Nam)

- HD 55. 17.01lCTTC (Cty TNHH MTV Cho thue Taiehinh Ngan hang TMCP Ngo<;lithU011gVi~t Nam - CNTPHCM)

- HD 90.17.04/CTTC (Cty TNHH MTV Cho thue Tai

chinh Ngiin hang TMCP Ngo\li ThU011gViet Nam - CNTPHCM)

- HD 90.17 05/CTTC (Cry TNHH MTV Cho thue Tai

chinh Ngiin hang TMCP Ngo<;liThu011g Vi~( Nam - CNTP.HCM)

BANTHUYETMINH BAo cAo TAl CHINH6 thang diu nam 2018

Dan vi tinh: VND

72.409.405.891 72.409.405.891 42.225.863.265 8.032.746.028 38.216.288.654 38.216.288.654

2.437.285.789.401 2.437.285.789.401 1.939.378.341.902 1.753.236.083.009 2.251.143.530.508 2.251.143.530.508

6 thang diu nam 2017 6 thang diu narn2016

TAng khoan thanh toanTra ti~n liii thuf Tra ti~n nvg&e

TAng khoan thanh toanTra ti~n lai thue Tra ti~n nv gAc

ti~n thue tai chinh ti~n thue tal chinh

16.602.575.360 3.228.117.505 13.374.457.855 6.239.316.138 797.457.826 5.441.858.312

210.625.418 4.072.142 206.553.276 227.322.372 20.769.096 206.553.276

104.716.479 3.475.970 101.240.509 145.187.623 13.264.933 131.922.690

3.206.140.427 76.062.911 3.130.077.516 3.265.818.000 317.392.279 2.948.425.721

375.924.479 40.532.592 335.391.887 375.852.000 67.201.016 308.650.984

2.921.453.520 366.284.022 2.555.169.498 2.029.476.025 326.029.693 1.703.446.332

994.975.644 137.819.790 857.155.854 172.688.333 29.829.024 142.859.309

571.385.596 388.431.886 182.953.710

76.963.794 76.963.794

2.383.208.377 515.372.701 1.867.835.676 22.971.785 22.971.785

1.903.667.158 442.118.476 1.461.548.682

3.853.514.468 2.676.531.2471.176.983.221

ICONG TV CO PHAN CONG NGHIt:P CAO SU MIEN NAM

180 Nguyen Thj Minh Khai, Q.3, TP.HCMBAOCAO TAl CHiNH

TiTngay 0 I10 1120 18 d~n30/6/2018


V. Thong tin b6 sung cho cac khoan muc trlnhbay trong Bang can d8i k~ toan

20. CHI PHi PHA.I TRA.:a. Chi phi phai tra ng~n han:

Van ph6ng TP.HCM

+ Chi phi chiet kh5.u thuong xuyen - gang tay

+ Chi phi v~n chuyen san pham n9i dia

+ Thuong doanh s6 cuci nam - khach

hang n9i dia

+ Chi phi chi€t kh5.u thuong xuyen

+ Trich truce chi phi thi nghiem san

pham moi

+ Thuong doanh s6 cuoi nam - khach

hang xu5.t kh5.u

+ Chi€t khau thanh toan - daily+ Chi phi quang cao

+ Chi phi thue kho

+ Chi€t kh5.u thanh toan - nha phan phoi

+ Chi€t khau thanh toan - nha phan ph6i

16p Radial

+ Chi phi trich tnroc

+ Lai yay

Xi nghiep D6ng Nai

+ Trich truce chi phi sua chuaIan+ Trich truce b6i dtrfrng d9C hai

+ Trich truce chi phi mroc

+ Trich truce chi phi cam ca

+ Trich truce chi phi bao h9 lao d9ng

+ Trich truce chi phi h9i nghi

+ Trich tnroc chi phi trang bi PCCC

+ Trich truce chi phi sua chua khuon

+ Trich truce chi phi y t€

+ Trich truce chi phi v~n chuyen rac

Xi nghiep Hoc Mon

+ Trich tmac ti€n di~n

+ Trich tmac chi€t kh5.u thuemg xuyen

+ Trich tmac chi€t kh5.u thanh toan

+ Trich tmac ti€n cam ca

+ Trich tmac chi phi b6i duang d9C h;;ti

+ Trich tmac chi phi kham suc kh6e

+ Trich tmac chi phi baoh9 lao d9ng

+ Trich tmac chi phi sua chua khuon m.lu

+ Trich tmac chi phi sua chuaIan+ Trich tmac chi phi sua chua nha xuemg

+ Trich tmac chi phi TPM

Xi nghiep Binh Lai

+ Trich tmac ti€n di~n

+ Trich tmac ti€n nuac

+ Trich tmac chi phi b6c x€p

+ Trich tmac chi phi sua chuaIan+ Trich tmac chi phi cam ca

+ Trich tmac chi phi b6i duo-ng d9C h;;ti

+ Trich tmac bao h9 lao d9ng

+ Trich tmac chi phi sua chua khuon m.lu

+ Trich tmac chi phi baa v~

S8 cu8i quy

16.684.409.324

125.211.3701.200.000.000

1.441.734.767

6.135.880.312

450.642.356

1.500.000.000

24.120.987

700.000.00010.961.061

5.095.858.471

1.797.842.348895.100.000

160.524.486

302.200.86260.000.00043.882.000

294.I00.00040.000.0002.035.000

2.277.021.355

1.801.702

2.753.320276.091.000185.880.000120.000.000369.280.404354.000.000

796.894.929

99.600.000

70.720.0001.315.659.580

396.00085.123.20031.265.600

617.176.769

82.070.72950.745.464

90.000.000

320.700.000

38.181.818

32

575.215.9004.700.000.000

8.820.000.000

34.634.445.704

1.859.466.080

3.333.000.000

377.396.8361.044.964.8001.000.000.000

841.865.789

152.600.628

2.230.104.30 I5.867.265.491

101.700.000

116.296.17760.271.50021.896.000

185.778.2943.961.4524.919.172

309.418.000199.100.900

95.300.000

67.843.20030.749.000

92.284.00055.000.000

184.700.000

Dan vi tinh: VND

65.436.325.529

798.477.818

430.576.2CO


180 Nguy6n Thi Minh Khai,Q.3,TP.HCMBAo cAo TAl CHiNH

ro ngay 01/01/20 18 d~n 30/6/2018

BAN THUYET MINH BAo cAo TAl CHINH6 thang et~u nam 2018

V. ThOng tin bi} sung cho cac khoan muc trinhbay trong Bang can et8i k~ toan

Phai tra dili h~n khac:

- Nh~n leY quy, leY cuqc dai hIm (TK 344)

+ Van ohong TP.HCM

Trong do:

- Cong ty Tfm Hung Thinh- Vu Cao Nguyen

- Cong ty TNHH TMDV Le Van

- Cong ty TNHH TM DV Tu v~n 15p

Radial Duc Anh

- DNTN M\inh Dung

- Cong ty TNHH D~u tu Thucmg Ml;Ii

Nam Dung

- Ph\im D~c My

- HQ kinh doanh ca th~ Hung Hung Phat 1.000.000.000-------CQng: 11.200.000.000

Ghi Chu: Ki~m toan can cu vao gia tri trong s5 sach k~ toan d~n30106/2018.

Xi nghieo Binh Ducmg

+ Trich truce sua chua Ian

+ Chi phi cam ca

+ Chi phi b6i duongdQchai

+ Chi phi van chuyen BTP

+ Trich truce ti~n thu~ d~t

+ Trich truce ti~n mroc

+ Chi phi v~n chuyen m~t l5p

Xi nghieo L50 Radial

+ Trich truce ti~n mrcc

+ Trich truce chi phi sua chuaIan+ Trich tnroc chi phi cam ca

+ Trich tnroc chi phi dQc hai

+ Trich tnroc chi phi hoi bao hoa

+ Trich tnroc chi phi d6ng phuc

+ Trich truce chi phi v~n chuyen

+ Trich truce chi phi kham sire khoe

CQng:

(21); (24) PHAI TRA KHA.C:

21. Phaitra nglin han khac:

- Tai san thua cho giai quyet(gift hQ ti~n quy cong dean) (TK 3381)

- Kinh phi cong dean (TK 3382)

- Bao hi~mxa hQi (TK 3383)

- Bao hiem y t~ (TK 3384)

- Phai tra v~ c6 phan hoa (TK 3385)

- Bao hiem th~t nghiep (TK 3386)

- C6 rue, lqi nhu~n phai tra (TK 3388)

- Cac khoan phai tra, phai nQP khac (TK 3388)

Ttrong do:

+ Chuy~n ti~n dl,I an tren m~t b~ngcaekhu d&t - CTy Ba Binh

C{lng:

24.

S8 cu8i quy

1.631.168.230

561.242.591

120.000.000

82.500.000

577.251.139

23.494.500

266.680.000

2.560.135.500

71.231.000

1.260.000.000

516.557.000

150.000.000

49.047.500

240.000.000

173.300.000

100.000.000 _

26.266.236.337

S8 cu8i quy

1.092.260.324

2.284.395.079

144.356.699

4.770.619

174.835.866

17.705.436

2.499.242.105

38.445.509.395

35.923.116.000

44.663.075.523

S8 cu8i quy

11.200.000.000

2.000.000.000

1.500.000.000

1.000.000.000

1.000.000.000

1.500.000.000

33

120.000.000

84.500.000

309.623.118

188.103.286

12.588.762

48.500.000

403.052.000

155.000.000

32.092.762

178.800.000

35.923.116.000

2.000.000.000

1.500.000.000

1.000.000.000

1.000.000.000

1.500.000.000

Dan vi tinh: VND

714.815.166

817.444.762

68.497.803.152

1.247.892.756

3.939.745831

174.835.866

17015.015

2.499.242.105

39.120.481.086

46.999.212.659

12.200.000.000

1.000.000.000

1.000.000.000 -------12.200.000.000

ICONG TV CO PHAN CONG NGHI~P CAO SU MIEN NAM

180Nguy~nThi Minh Khai, Q.3, TP.HCMBAO CAO TAl CHiNH

rengay 01/01/20 18d~n30/6/2018

BAN THUYET MINH BAo cAo TAl CHiNH6 thang d§u nam2018

V. Thong tin b6 sung chocac khoan muctrinh bay trong Bang can d6i k@toan

23. QUY KHEN THUONG, PHUC LQ1 Sa cuai gu~Quy khen thirong 5.000.730.333

Van phong TP.HCM 4.414.928.137Xi nghiep D6ng Nai 140.870.045Xi nghiep Hoc Man 170.631.158Xi nghiep Binh LQ'i 49.582.226Xi nghiep Binh Duong 63.016.100Xi nghiep L6p Radial 161.702.667Quy phuc IVi 5.924.995.274

Van phong TP.HCM 5.145.990.727Xi nghiep D6ng Nai 190.700.735Xi nghiep Hoc Man 126.035.120Xi nghiep Binh LQ'i 109.918.547Xi nghiep Binh Duong 144.112.778Xi nghiep L6p Radial 208.237.367Cgng (Quy khen thmrng+ Quy phuc IVi) 10.925.725.607

34

Dan vi tinh: VND

S6 d§u Dam

10.671.150.7719.833.869.681

422.426.939104.531.158180.624.22620.996.100

108.702.667

8.427.772.5377.223.448.477

354.100.735

158.650.047

335.212.778 ~'1~oOll

356.360.500.~)'!I~

19.098.923.308~C6N!fRACH NHI~)IC~I VUAI ~HIN~

VA KIEI

.;J'IIIA

.' ,......__~

C6NG TV co PHAN C6NG NGHI~P CAO SU MIEN NAM

180 Nguyen Thj Minh Khai, Q.3, TP.HCM

BAo cAo TAl CHiNH

Tic ngay 0 I101/2018 d€n30/6/2018


V. Thong tin b6 sung eho cac khoan muc trinh bay trong Bang can dai k~ toan

26. VON CHi! samrua. Bang dai ehi~u bi~n dQngcua van chu sO-hiru

Dun vi tinh: VND

Van gop cua CSH Thang dirvan c6 phin

Ole khoan mucthuQe vfln chu sO-hUll

Quy~n chon Van khac Chenh I~ehChenh I~eh ty

Lf}'i nhu~n sau thu~Quy dAu nr phat

ehuy~n d6i cua chii sO- danh gia I~i tai chua phanphai va C6 phi~u quy CQngtrai phi~u hii1l san

giacac quy

tri~n

3 4 5 6 7 8 9A 2

(179.264.953.600)

a. sa duo dAunam trurrc

1

1.036.264.670.000 186.702.872.536 (12.050.000) 104.272.591.724 1.327.228.084.260

- Tang trong nam

Trong do:

- Tang v6n trong nam truac

- Lai trong nam truce

- Giam trong nam

55.001.039.119

26.089.513.000

55.001.039.119

55.001.039.119

(153.175.440.600)

55.001.039.119

- La trong nam tnroc

+ Trich quy khen thuemg (13.244.714.285)

+ Trich quy phuc loi (5.217.885.715)+ Trich quy d~utu phat trien (26.089.5 I3.000)

+ Chia c6 nrc 2016 bang ti~n (134.712.840.600) (134.712.840.600)---.--~.-------~------r-------------~~------4---------~-----------~---------~-----------~-~~~~~~~'----~~~~~---~~~~~~--~----~~~Il

If-=b.c..::S:..::6_:d:..:u:_:·d=ci=-=uc_::n::c:ac:::m::_cn:::_::a'-"-y.__ c---!:-~36.264.670.000 62.438.958.055 (12.050.000) 130.362.104.724 1.229.053.682.779- Tang trong nam 9.930.485.902 9.930.485.902

Trong do:

Trong do:

- Giarn khac

(13.244.714.285)

(5.217.885.715)

26.089.513.000

-------+---------I-----------I----------~-----------I-----------,--------------+------------~-------------,-------------

- Gia'!1__!rong nam ~ _

1!~~_d_<'>.:. ._.... _._. ... _.. __ ._ .._. ~. . . ._ ... __ ._. . -1 _.- La !~(mgnam nay_

- Giam khac

- Tang v6n trong nam nay-.------------~--------+----------~--------~----------+----------~---------~---~------------~------------~------------~I

- Lai _!rongnam nay . -+ 1 '1_. 1- , + .:....9..:..9.:....3.:....0_.4..:.85.:......:....90.:....2-1--------------1-------------- 9.930.485.902

.+-_.~ . .__+_---- __1 t-_. 1-_~. .. 1------"(9..:..5::..:0:.::_3.176.650) 5.500.103.912 ~_~.003.07_2..:~~

+ Trich quy khen thuang..'_ - ..... - - --- _ .._-_ .._. -_---- -_-

+ Trich quy phuc lqi

+ T~i~11q~~d~utu phal Iri~~_._. _- ..• ---. -- -

e. Sa dO' euai_g_u_i

+---------------_.-------_..__.-......---- ..- - -------- ----..----- ----.-.-----.. -.--------- .-.....------ -_.. -----------1---. -- -- ----------.-. ..- ..

(9.503.176.650) 5.500.103.912-- ---._-_._ ..._--------_ ..__ . _ ..._---- -_._---_. -----.--~---- ..- ... -------

(2.903.051.956) (2.903.051.956)..- ..------------.1-- - .. ------.-.......- -- ..- - - ..- --.- -.-- .---- .--.--- ...-.-- -.-.--- .. -- ----- --.......---.- .-.---

______________ ..__.. __ {~J.Q002Q.?8D . . ._~LOQ~Q?078?).._ .. .. ~~.500_J_Ql:9_12) . _5_.~QQ:l_03.:2.IL _

62.866.267.307 (12.050.000) 135.862.208.636 1.234.981.095.9431.036.264.670.000

35

(4.003.072.738)


BAo cAo TAl CHiNHTu ngay 0110 I120 18 d~n30/6/2018

BAN THUYET MINH BAo cAo TAl CHINH6 th:ing diu nam 2018

V. Thong tin bfi sung cho cac khoan muc trinh bay trong Bang din dai k~ toan Don vi tinh: VND

b) Chi ti~t van gop cua chu sO'hiru

- V6n d~utu cua Nha mroc

- V6n gop cua cac d6i nrong khac

C{lng

sa cuai quy sa diu namTyl~

51% 528.558.490.000

507.706.180.000

528.558.490.000

507.706.180.00049%

1.036.264.670.000 1.036.264.670.000

c) Cac giao djch v~ van vm cacchii sO'hu'u va phan phai c6 tire,chi a lQi nhu~n

- V6n d~utu cua chusa hiru

+ V6n gop d~unam+ V6n gop tang trongIcY+ V6n gop giam trongIcY+ V6n gop cuoiky

Nam nay Nam trmrc

1.036.264.670.000

1.036.264.670.000

1.036.264.670.000

1.036.264.670.000

1.036.264.670.000 1.036.264.670.000

Sa cuai quy sa diu narn

103.626.467 103.626.467

50.770.618 50.770.6i8

50.770.618 50.770.618

1.205 1.205

1.205 1.205

103.625.262 103.625.262

103.625.262 103.625.262

d) cA phieu

- S6 luong c6 phieu dang ky phat hanh

- S6 hrong c6 phieu dii ban ra cong chung

+ C6 phieu ph6 thong

+ C6 phieu uu diE

- S6 luong c6 phieu duoc mua lai (c6 phieu guy)

+ C6 phieu ph6 thong

+ C6 phieu uu diE

- S6 luong c6 phi€u dang luu hanh

+ C6 phi€u ph6 thong (= 103.626.467 - 1.205)

+ C6 phi€u uu diii

M¢nh gia c6phi~u aang izru hanh: 10.000 VNEJ

d) cfi hl'c- C6 ruc dii cong b6 sau ngay k€t thucIcY k€ toan nam:

+ C6 ruc dii cong b6 tren c6 phi€u ph6 thong: chi tra c6 ruc nam 20 17 b~ng ti~n m?t vaitY l~ 3% x VDL

+ C6 ruc dii cong b6 tren c6 phi€u uu diii: khong co.

- C6 ruc cua c6 phi€uUti diii liiy k€ chua dugc ghi nh~n: kh6ng co.

36

CONG TV CO PHAN CONG NGHItp CAO SU MIEN NAM180 Nguyen Thj Minh Khai, Q.3, TP.HCM

BAo cAo TAl CHiNHrengay 0 I101/20 18 d~n30/6/20 18

BAN THUYET MINH BAo cAo TAl CHiNH6 thang d~u narn 2018

V. Thong tin ba sung chocackhoan muc trinh bay trong Bang can dai k~ toan

27. cAc KHoAN MVC NGoAI BANG CDKT

a Tai san thue ngoal

b Hi san nh~n giu' hQ

e Ngoal t~cac IQaiTrang do:

- Ngoai t~ USD

- Ngoai t~ EURd Yang ti~n t~

d NV kh6 doi da xu' IyKhaeh hang

DNTN PhatHung - 750001

2 Le Chi Hoa -BHND - 710002

3 Nguysn Hong San - BHND - 550002

4 Nguyen Thi Diem Thuy - BHND - 560004

5 Tr§n Ngoc Ti~n - BHND - 500001

6 CTy Phuong Trinh - BHND - 284005

7 CTy Phuong Trinh CN Binh Duong - BHND - 284006

8 Dang Thuy QUYnh- Dien Bien - 044009

9 DNTN Hoang Vy - Di~n Bien - 044010

10 Dinh Manh Cirong - DienBien - 044012

11 Dinh Thi Phuong Thao - Dien Bien - 044013

12 Nguyen Thi Oanh - Dien Bien - 044014

13 Anh Quang - Dien Bien - 044015

14 Huynh Tien Ha - Dien Bien - 044016

15 Pham Viin Thanh - Dien Bien - 044022

16 CTy TNHH Co' Khi Quang Trung -Dien Bien - 044023

17 CTy CPCo' Khi Cao Su - Dien Bien - 044024

18 CTy CP CHIEN YOU Vi~t Nam - Di~n Bien - 044026

19 PhanThi Bich Nga - Di~n Bien - 044030

20 D~ng Thj Thily Li~u - Di~n Bien - 030045

21 Nguy~n Hfru NghTa - Di~n Bien - 044036

22 CHNongCaTi~nHa-CHI46 (TKI31)

23 Nguy~n Thj Hoa -CH 146 (TK 131)

24 Nguy~n Minh Phil -CH 146 (TK 131)

25 Cty TNHH SX™ DV Do Tuai - CH 146 (TK 131)

Tang cQng

37

[Jon vi tinh.· VND

sa euai quy sadAu narn

$400.082,20 $393.022,19

€ 75.650,77 € 38.850,42

sa ti~n sa ti~n

614.987.079 614.987.079

894.097.480 894.097.480 ~32.677.477 32.677.477 ~

1.151.092 1.151.092 'IACH NHI~

13.356.992 13.356.992 ICH VUII CHfNH

9.999.995 9.999.995 VA Klfi,10.000.000 10.000.000

~45.160.400 45.160.400 I

24.980.000 24.980.000.~

34.540.000 34.540.000

56.799.000 56.799.000

40.879.400 40.879.400

56.970.400 56.970.400

59.080.000 59.080.000

88.592.178 88.592.178

35.178.000 35.178.000

52.767.000 52.767.000

59.199.800 59.199.800

50.879.400 50.879.400

50.879.400 50.879.400

170.000.000 170.000.000

143.447.968 143.447.968

86.597.002 86.597.002

5.838.001.277 5.838.001.277

911.712.842 911.712.842

9.381.934.182 9.381.934.182

CONG TV CO PHAN CONG NGHIt:P CAO SU MIEN NAM180 Nguy~n Thj Minh Khai, Q.3, TP.HCM

BAo cAo TAl CHiNHTt:r ngay0110I120 18d~n30/6/2018

BAN THUYET MINH BAo cAo TAl CHiNH6 thang d~u narn 2018

VI. Thong tin b6 sung chocackhoan muc trinh bay tren Bao cao k~t qua hoat dQng kinh doanh

1.TONG DOANH THU BAN HANGvA CUNG cAp DICH VT,J

Viin phong TP.HCM

- Doanh thu ban hang (TK 5111; TK 5112)

+ Doanh thu ban hang hoa (TK 51111)

+ Doanh thu v~t tu ban ngoai(TK51112)

+ Doanh thu san phAmxuAtkhau(TK 51122)

+ Doanh thu san pham HH-KM co thU(~(TK 51128)

+ Doanh thu san pham n<)idia(TK51129)

- Doanh thu cungdpdich vu (TK 5113)

- Doanh thu hang uy thac (TK 5114)

- Doanh thu kinh doanh bAtd<)ngsand~u nr (TK 5117)

- Doanh thu khac (TK 5118)

Xi nghiep D6ng Nai


+ Doanh thu thanh pharn dii.tieu thu(TK5112)

Xi nghiep Hoc Mon


+ Doanh thu thanh pham dii.tieu thu(TK5112)

Xi nghiep Binh Lui


+ Doanh thu thanh pham dii.tieu thu(TK 5112)

CQng

9.908.345

651.268.000

4.031.471.560

831.011.480

630.918.670.202

2.437.475.519

1.170.327.880.694

826.308.297

412.461.000

1.756.230.020

2. cAc KHOAN GIAM TRU DOANH THU (TK 521)

Viin phong TP.HCM

+ Chiet kh~u thirong mai (TK 5211)

+ Hang ban bi tra lai

Xi nghiep Hoc Mon

+ Chiet kh~u thirong mai (TK 5211)

CQng

33.571.422.375

1.581.591.464

21.025.499

38

6 thangd~u nam2018

1.808.850.591.445

1.808.546.509.455

7.895.267.352

16.559.904.980

401.827.524.636

1.198.561.934

1.202.592.358.457

133.784.230

170.297.760

826.308.297

2.720.595

233.331.074

2.168.691.020396.204.000

2.653.104.863

661.176.345

23.923.600

864.030.000

1.812.506.767.107

6 thang d~u narn2018

35.153.013.839

33.286.812.469

2.180.254.128

21.025.499

28.777.485

35.174.039.338

D071 vi tlnh: VND

6 thang .du nam2017

1.725.926.423.797

1.630.073.617.359

~. TV 'I:,...• ilUU IIhH .~

156.756 3~ VAN358.863.9411OAN

roAN93.889.175.0UM .J

~c~1.448.011.0~

236.051.669

3.049.308.863

887.953.600

1.730.099.737.929

6 thang d§unarn2017

35.467.066.597

28.777,485

35.495.844.082

CONG IY CO PHAN CONG NGm~p CAO SU MIEN NAM

180 Nguyen Thj Minh Khai, Q.3, TP.HCMsAo cAo IAI CHINH

Tlr ngay 01/01/2018 d~n 30/612018

BAN THUYET MINH BAa cAo TAl CHINH6 thang dAu nam 2018

VI. Thong tin b6 sung cho cac khoan muc trlnh bay tren Bao cao k~t qua hoat dQng kinh doanh

Don vi tinh: VND

3. GIA VON HANG BAN (TK 632)6 thang dAu nam 6 thang dAu narn

2018 2017Van phong TP.HCM 1.588.397.114.115 1.466.045.215.823

- Gia v6n cua hang h6a dii ban 1.588.188.980.475 1.371.456. 738.433

- Gia v6n cua dich vu dii eung cAp 208.133.640 94.588.477.390Xi nghiep f)6ng Nai 502.857.045 169.356.461- Gia v6n cua hang h6a dii ban 502.900.005 169.356.461- Gia v6n hang ban khac (42.960)

Xi nghiep H6e Mon 1.490.669.212 2.025.822.523

- Gia v6n cua hang h6a dii ban 1.491.909.712 2.009.786.025

- Gia v6n hang ban khac (1.240.500) 16.036.498

Xi nghiep Binh Lai 461.764.750 559.176.735

- Gia v6n cua hang h6a dii ban 461.764.763 559.176.757

- Gia v6n hang ban khac (13) (22)

CQng 1.590.852.405.122 1.468.799.571.542

4. DOANH THU HO~T DQNG TAl CHiNH (TK 515)6 thang dAu nam 6 thang d~u nam

2018 2017Van phong TP.HCM 5.065.528.908 7.132.851.852

- Liii ti~n giri, ti~n eho yay 4.785.121.830 5.424.089.505

- Lai chenh l~ehtY gia, doanh thu hoat280.407.078 1.708.762.347

d9ng tai ehinh khac

Xi nghiep f)6ng Nai 2.888.778 4.043.891

- Lai ti~n gui 2.888.778 4.043.891

Xi nghiep H6e Mon 1.203.232 3.671.982

- Liii ti~n gui 1.203.232 3.671.982

Xi nghiep Blnh Lai 500.316 1.346061

- Liii ti~n gui 500.316 1.346.061

Xi nghiep BlnhDuang 2.022.702 2.841.417

- Liii ti~n gui 2.022.702 2.841.417

Xi nghiep L6p Radial 1.484.322 2.602.896

- Liii ti~n gui 1.484.322 2.602.896

CQng 5.073.628.258 7.147.358.099

5. CHI PHi TAl CHiNH (TK 635)6 thang d~u nam 6 thang d~u nam

2018 2017

Viin phong TP.HCM 67.675.837.472 50.037.227.967

- Liii ti~n yay 59.821.119.167 41.925.615.824

- Chi~t kh~u thanh toan, liii ban hang tni4.016.811.619 7.200.886.455

ch~m

- L6 ehenh I~ehtY gia 3.837.906.686 796.754.084

- L6 chenh I~eh ty gia do danh gia l<;licae khoim m\le ti~n glri ngan hang, phai 113.971.604

thu c6 g6e ngo<;lit~:

Xi nghiep H6e Mon 22.230.452 35.152.185

- Chi~t kh~u thanh toan 22.230.452 35.152.185

CQng 67.698.067.924 50.072.380.152

39

CONG TV CO PHAN CONG NGm~p CAO SU MIEN NAM180 Nguyen Thj Minh Khai, Q.3,TP.HCM

BAo cAo TAl CHINHrengay 0 I 10I 120 18d~n30/6/2018

BANTHUYET MINH BAo cAo TAl CHINH6 thang diiu nam 2018

VI. Thong tin bi) sung eho cac khoan muc trinhbay tren Bao cao k~t qua hoat dqng kinh doanh

Don vi tinh: VND

(6);(7).

CHI PHi BAN HANG (TK 641) vACHI PHi QUAN LV DOANHNGHI~P (TK 642)

Cac khoan chi phi ban hang phat sinh trong ky

- Chi ti~t cac khoan chiem nr 10%trclen tren t6ng chi phi ban hang

+Chiphixu§tkh~u

- Cac khoan chi phi ban hangkhac15.229.048.196

48.025.298.800

6 thang diiu nam2018

6 thang dftu nam2017

6. 48.127.419.618 63.254.346.996

28.958.706.739

19.168.712.879

7.Cac khoanchi phi quanly doanhnghi~p phat sinh trongky

- Chi ti~t cac khoan chiem nr10%trolen tren t6ng chi phi QLDN

+ Chi phi nhan vien quan Iy- Cac khoan chi phi QLDN khac

39.34l.305.224

25.983.155.733

~;~49.776.976.45 ~ON9

15.189.244.8~~C~~i~~

6 h' d~ - ,\1 CB(Ni~K

tang au na"\lAKIEM'2017 •..I!JlIAN

3.830.497.0¥--

197.575.7~

3.632.921.285

65.324.460.957 64.966.221.321

8. THU NH~P KHAc (TK 711)6 thang diiu nam

2018Van phong TP.HCM

- Thanh ly, nhuong ban TSCD

- Cac khoan khac

+ Thu ti~n di~n tieu thu cua Cty HoangMinh tai XNBL

+ Ban phe Ii~u

+ Thu nhap khac

Xi nghiep Dang Nai

- Ban ph~ lieu

Xi nghiep Blnh Lui

- Ti~n d~n bu san pharn phe do tut apthang 3/2017 ella C6ng ty Tin Thanh

- Ban ph~ li~u

Cqng

2.146.549.564

13.681.818

2.132.867.746

8.549.820

1.618.320.687

505.997.239

3.632.921.285

87.088.371 123.837.504

87.088.371 123.837.504

195.258.781 157.579.789

13.453.874

195.258.781------- 144.125.915-------2.428.896.716 4.111.914.337

9. CHI PHi KHAc (TK 811)6 thang dllu nam

20186 thang dllu nam

2017

Van phong TP.HCM

- N(\p ph\it thea quy~t dinh s61090/CCT -TBA, ngay 18/01/2018 -ch~m n(\p

- Cac khoan khac

360.433.396 199.500.000

237.433.396

123.000.000 199.500.000

CQng 360.433.396 199.500.000

40

CONG TY CO PHA.N CONG NGm.J!;p CAO SU MIEN NAM180 Nguyen Thi Minh Khai, Q.3, TP.HCM

BAo cAo TAl CHINHro ngay 0 I101I20 18d€n 30/6/2018

BAN THUYET MINH BAo cAo TAl CHINH6 thang dau narn2018

VI. ThOng tin bA sung chocac khoan muctrinh bay tren Bao caok~t qua hoat d(lng kinh doanh

10.

10.1

10.2

10.2

11.

12.

CHI PHi THUE THU NH~P DOANHNGHItp HItN HANH

Loi nhuankS toan tnnrc thueillhoatd9ng kinh doanhcua toan congty

Khoan thu nhap duoc tnrkhi xac dinhthu nhap chiuthuS TNDN

- Chenh lech tarnthai:

- La do danh gia chenhI~ch tY gia cU6iky cua cac khoan tiengui ngan hang, cackhoan phaithu c6 g6c ngoai t~ tai ngay31112/2017.

Chi phi khong duoc tnrkhi tinh thu nhapchiu thue

- Chenh lechvinh vi~n:

- N9P phat theo quyet dinh s6 10901CCT-TBA, ngay 18/0112018 - chamn9P.

10.3

Tong lei nhuankS toan tnrocthuS tnrkhoan thu nh~p IOC;litrir cua toan congty(12.472.465.726 - 211.294.640+237.433.396= 12.498.604.482)

12.472.465.726

(211.294.640)

(211.294.640)

237.433.396

237.433.396

12.498.604.482

(211.294.640)

103.626.467

1.205

9.930.485.902

41

6 thang dau nam2018

2.499.720.896

2.499.720.896

6 thang dau nam2018

42.258.928

20%-------42.258.928

6 thang dau nam2018

96

103.625.262

96

Don vi tinh: VND

6 thang dau nam2017

11.737.023.375

6 thang dau nam2017

(505.207.033 )

6 thang dau nam2017

458

10.4Chi phi thuS TNDN hi~n hanh cua toancong ty ( 12.498.604.482x 20%)

CQng

CHI PHi THUE THU NH~P DOANHNGHItp HOAN L~I

11.1Chi phi thuS TNDN hoan IC;liphat sinh tucac khoan chenh I~ch tC;lmthai pMi chiuthuS (211.294.640x 20%)

- Chenh I~ch tC;lmthai:

- La do danh gia chenh I~chtY gia cu6ik)r cua cac khoan tiSn gli'i ngan hang,phai thu c6 g6c ngoC;lit~ tgi ngay.31112/2017.

- ThuS su~t thuS TNDN hoan lC;li

TAng chi phi thu~ thu nh~p doanhnghi~p hoan Jl}i

LAI CO BAN TREN coPHIEU

12.1

12.2

C6 phiSu phat hanh d~uky (c6 phiSu)

C6 phiSu quy (c6 phiSu)

C6 phiSu luu hanh tren thi truang( 103.626.467 - 1.205)

Lqi nhu~n sau thuS TNDN

Lai ca ban trenc6 phiSu( 9.930.485.902/103.625.262)

12.3

12.4

12.5

CONG TV CO PHA.N CONG NGID.¢P CAO SU MIEN NAM180 Nguyjn Thj Minh Khai, Q.3, TP.HeM

BAo cAo TAl CHiNH

re ngay 01101120 18 d~n30/6/2018

BAN THUYET MINH BAo cAo TAl CHINH6 thang dAu nam 2018

VI. Thong tin ba sung cho cac khoan muc trinhbay tren Bao cao k~t qua hoat d{lng kinh doanh

Don vi tinh, VND

13 CHI PHi THEO YEU TO 6 thang dAu nam 6 thang dAu narn2018 2017

- Chi phi nguyen lieu, v~t 1i~u 1.260.446.070.524 1.107.122.976.042- Chi phi nhan cong 122.418.809.408 122.521.646.663- Chi phi khiu hao TSCf) 92.701.904.636 85.014.308.380- Chi phi dich vu mua ngoai 89.786.964.823 92.240.975.562- Chi phi khac bing ti~n 106.011.303.583 129.726.574.002C{lng 1.671.365.052.974 1.536.626.480.649

42

CONG TY CO PHAN CONG NGHIJ):P CAO SU MIEN NAM180 NguyenThiMinh Khai, 0.3, TP.HCM

BAocAo TAl CHINHTtl' ngay 01/0112018d~n 30/6/2018

BAN THUYET MINH BAo cAo TAl CHiNH6 thang d§u narn 2018

2.

VII. ThOng tin ba sung cho cac khoan muc trinh bay trong Bao cao luu chuyen ti~n t~

1. OlC giao dich khong bang ti€n anh huang dSn bao caohru chuyen ti€n t~ trong nrong lai

- Mua tai san va nh~n no thong qua nghiepVl,I mua hang tra sau, hoac cho thue tai chinh : khong phat sinh- Chuyen no thanh v6n chusa hiru : khong phat sinh.

- Ca giao dich phi ti€n t~ khac : khong phat sinh.

Cac khoan ti€n do doanh nghiep n~m gifr nhung khong sir dung: khong co.

Tang giam cac khoan phai tra (khong kS liii vay phai tra, thuS thu nhap doanh nghiep phai nQP)(Ma s611), baogorn tang giarn TK131,331,138,333,335,338,344: - 157.823.019.602VNf)

3.

4.

5.

S6 ti€n di vay thuc nhan trong ky (khong bao g6m chenh lech15' gia) : 1.939.378.341.902VNf)

S6 tien dii tra nQ'g6c vay va tien tra nQ'g6c thue tai chinh trangIcY (1.736.500.605.110+ 16.735.477.899) : 1.753.236.083.009 VND

VIII. NHUNG THONG TIN KHAc1. Thong tin v~ nhung khoan ncr ti~m tang, khoan cam k~t va nhu'ng thOng tin tai chinh khac ~

,\{)0117;?p,- DSn ngay ,30/6/2018, Con~ ty C6 ph~n Cong nghi~p Cao su Mien Nam trong do coC?Ckhoan cong nQ'phai thu kho doi co ~~IOn1<1cac doi tuQ'llg: Nguyen Minh Phu gia tri 5.838.001.277 VND, CH Nong Co Tien Ha gia tri 143.447.968 VND, Nguyeli\cifAAiIEMHUUHHoa gia tri 86.597.002VNf), Cty TNHH SX TM DV Do Tuoi gia tri 911.712.842VNf) la khoan nQ'phai thu kho doi. Congl¢:;flditiTtJV;chuySn nhom khaeh hang do ongLe Thanh Binh chiSm dO;:ltra ngoai bang elin d6i k@toan theo nghi quy@ts626/2016INQ~1N8 Kf~oHDQT ngay 31 thang 12 nam 2016. VA KI,EMlOAN

, .~

Nhu'ng s\f ki~n phllt sinh sau ngay k~t thuc ky k~ toan: khong co. / '(,'1

~Thong tin v~ cac ben lien quan

2.

3.- Don vi chiu Sl,l' kiSm soat cua T~p doan hoa chfit Vi~t Nam.

- Cac ca nhan co quy~n trI,l'ctiSp ho~c gian tiSp bieu quySt trong nghi quySt d;:lihQi c6 dong cua doanh nghi~p, trang namkhong phMsinh anh huang nao dSn hO;:ltdQngeua doanh nghi~p

- Cac nhan vien quan Iy chu chbt co quy~n va trach nhi~m v€ vi~c I~pkS hO;:lch,quan Iy va kiSm so:Hcac hO;:ltdong cua doanhnghi~p bao cao, trang nam khong phat sinh cacSl,l' vi~c bfit thuemg

a. Cae ben lien quan

T~p doan hoa chfit Vi~t Nam

Cong ty CP Cao SuDii Nling

Cong ty CP Hoi Ky Ngh~ Que Him

Cty CP ThiSt kS Cong nghi~p Hoa ehfit

Cong ty CP Philips Carbon Black Vi~t Nam

M8i quan h~CongtyM~

Chung np doan

Chung T~p doan

Chung np doan

Cong ty nh~n d~u tu

Cho din ngay 19pBaa cao tai chinh. cac khoan chua dU(1cthanh toan vai cac ben lien quan nhu sau:

b Cae giao dich trong ySu voi cae ben co lien quan:

Ten Cong ty Quan h~ Giao djeh S8 ti~n

DSn ngay 30/6/2018, Cong tyCong ty CP Hoi Ky Ngh~ Que Han Chung np doan C6 ph~n Cong Nghi~p Cao Su 2.081.461.567

Mi~n Nam con phai tra

T6ng thu nh~p cua HQi d6ng quan tri va2.293.053.368

Ban T6ng giam Me (7 nguoi)----- -----.--~-- - ----

- Luong 6 thang d~u nam 2018 1.471.047.368--_.__ .._.- -_._._-_-

- Ph\! c§.p,thu6ng 6 thang d~u15.200.000

nam 2018-- ---- --, --- ~--

- Thu6ng nam 20 17 chi trong638.806.000

nam 2018 --- _.__ ._- _._-

- Thu lao 6 thang d~u nam168.000.000

2018

43

CONG TY CO PHAN CONG NGHIJ):P CAO SU MIEN NAM180 Nguyen Thi Minh Khai, Q.3, TP.HCM

BAo cAo TAl CHINH

rongay01/01/20 18 d~n30/6/2018

BAN THUYET MINH BAo cAo TAl CHiNH6 thang dAu nam 2018

+ Ong Nguyen Xuan B~c, chirc vu Chu tich H(li d6ng quan tri, dai dien v6n nha mroc, ducc b6 nhiem ngay26/04/2016.

+ OngLe Tung Quan, chirc vu thanh vien Hoi d6ng quan tri, dai dien von nha nuoc, duoc b6 nhiern ngay19/04/2018.

+ Ong Pharn H6ng Phu, chirc vu T6ng giam d6c di~u hanh, s6 c6 phieu nam gill'218.185 c6 phieu.

+ Ong Nguyen Minh Thien, chirc vu Pho T6ng giam d6c kiem KS toan tnrong, s6 c6 phieu n~m gill'47.152 c6 phieu

+ Ong NguySn Ngoc Phuong, chirc vu thanh vien H(li d6ng quan tri, s6 c6 phieu n~m gill' 6.940 c6 phi€u

b. Tai ngay 30/6/2018, Congty CP Cong Nghiep Cao Su Mi~n Nam con yay cac ben co lien quan nhu sau:

Ten Quan he Giao dich s6 ti~n (VND)

Ong Nguy@nNgoc PhuangThanh vien H(li d6ng Cong ty CP Cong Nghi~p Cao

1.017.500.000quan tri Su Mi~n Nam con phai tra

- ---_._--------_._- .-. - .- _ ...._ ...

Ong NguySn Song Thao Pho T6ng Giam D6cCong ty CP Cong Nghi~p Cao

350.000.000Su Mi~n Nam con phai tra

-_. ... ---

Ong Nguy@nDinh Dong Pho Tfmg Giam D6cCong ty CP Cong Nghi~p Cao

100.000.000Su Mi~n Nam con phai tra

-----------

Ong Bui ThOLuu Hi€nGiam D6c Xi nghi~p Cong ty CP Cong Nghi~p Cao

80.000.000D6ng Nai Su Mi~n Nam con phai tra

--,-_ .._---

Nguai than ong Nguy@nCong ty CP Cong Nghi~p CaoBa Nguy@nThi Thi Thi Song Thao (Pho T6ngSu Mi~n Nam con phai tra

1.574.000.000Giam D6c)

---_ ..._----_ - - ----

Nguai than 6ng Nguy@n

Ba Phung Thi Ngoc ThuyMinh Thi~n (Pho T6ng Cong ty CP Cong Nghi~p Cao

590.000.000Giam D6c kiem K€ toan Su Mi~n Nam con phai tn'!tru6ng)

44

CONG TY CO PHAN CONG NGHIJ!:P CAO SU MIEN NAM


BAo cAo TAI CHiNH

rengay 01/01/2018 d~n30/612018


VIII. NHUNGTHONGTIN KHAc

4.Thong tin v~Bao caob{l ph~n:

- Bao do bQ phan cua Van phong congty

- Bao do bQphan cua Xi nghiep Dang Nai

- Bao do bQphan cua Xi nghiep Hoc Mon

- Bao do bQphan cua Xi nghiep Binh Loi

- Bao do bQ phan cua Xi nghiep Binh DU011g

- Bao do bQphan cua Xi nghiep L6p Radial

Cac bao do bQ tren Iii rnQtbQphan khong the tach rei vii phai diroc doc cung voi bao do tai chinh cua Congty C&phin Cong nghiep Cao su Mien Narn

Nhftrn phuc V1,I cho cong tac quan Iy cua Cong ty, Cong ty duoc t&chirc quan Iy vii hach toan theo cac d011vi kinh doanh& cac khuVl!C khac nhau do do bao do theo cac khuVl!C nhu sau:

Van phong HA Chi Minh Xi nghi~p DAng Nai Xi nghiep Hoc Mon Xi nghi~p Binh LQi TAng

6 thang d§u nam 6 thang d§u nam 6 thang d§u nam 6 thang dh nam 6 thang d§u 6 thang d§u 6 thang d§u 6 thang diu 6 thang d§u nam6 thang d§u nam 2017

2018 2017 2018 2017 nam 2018 nam 2017 nam 2018 nam 2017 2018

Doanh thu thuin 1.773.697.577.606 1.690.459.357.200 826.308.297 236.051.669 2.147.665.521 3.020.531.378 661.176.345 887.953.600 1.777.332.727.769 1.694.603.893.847

Gia v6n 1.588.397.114.115 1.466.045.215.823 502.857.045 169.356.461 1.490.669.212 2.025.822.523 461.764.750 559.176.735 1.590.852.405.122 1.468.799.571.542

LQi nhu~n g{lp 185.300.463.491 224.414.141.377 323.451.252 66.695.208 656.996.309 994.708.855 199.411.595 328.776.865 186.480.322.647 225.804.322.305

45

CONG TY CO PHAN CONG NGHI~P CAO SU MIEN NAM180 NguyenThi MinhKhai,Q.3, TP.HCM

BAocAo TAl CHINH

Ttl' ngay 01/01/20 18 d~n30/6/2018

BAN THUYET MINH BAo cAo TAl CHiNH6 thang dftu nam 2018

VIII. NHUNG THONG TIN KHAc5. Tal san va nl}'phal tra tai chinh:

Do chua co huang d~n C1,lthe thuc hien hach toan, thea doi ve cong C1,ltai chinh nen cong ty chua co su chuan bi d§y du ve h~ thongcong nghe thong tin, quy trinh nghiepV1,l co sadfr lieu, dao tao nhan vien ... de trinh bay.

6. Di~u chinh trong bao cao tai chinh nam truoc do cac thay dfii trong chinh sach k~ toan cua nam nay:Khong co.

7. MI,Jcdich va chinh sach quanIy rui ro ciia Cong ty:

a Rui ro tin dung

Rui ro tin dung la rui ro rna mot ben tham gia trong hop d6ng khong co kha nang thuc hien duoc nghiaV1,l cua minh d~n d~n t5n thiltvS tai chinh cho Cong ty.

Cong ty co cac rui ro tin dungill cac hoat d<)ngkinh doanh ( chu y~u dbi voi cac khoan phai thu khach himg) va hO\itd<)ngtai chinh(tiBngiri ngan hang).

Phai thu kh:lch hang ~.()~

Cong ty giam thieu rui ro tin d1,lngb~ng cach chi giao dich vai cac dan vi co kha nang tili chinhtbt va nhan vien k~ tOlmcong 00,GONG

thuemg xuyen theo doi ng phai thu de don dbc thu h6i. Tren cosa nay khoan phai thu cua Cong ty lien quan d~n nhieu khachhan~ACHNHIEM,khac nhau nen rui ro tin dung khong tap trung vaGmot khach hang nhiit dinh. .,CcH,VI! T

• . '. 'I .IfINI' KI

Ti~n gU'ingan hang v; K~EMT

Ph§n Ian tiSn giri ngan hang cua Cong ty dugc giri t\ii cac ngan himg lan, co uy tina Vi~t Nam. Cong ty nh~n thily muc d<)t?P trun~rui ro tin d1,lngdbi vai tiBngiri ngan himg hi th1l.p( xem thuy~t minh V.Ir ~

b

c

d Rui ro thanh khoan

Rui ro thanh khoanili rui ro Cong ty g~p kho khan khi th\l'chj~n nghiaV1,l tai chinh do thi~u tiBn.

Ban giam dbc chju trach nhi~m cao nhiit trong qmin Iy rui ro thanh khoan. Ph§n Ian phat sinh nghiaV1,l phai tra eua C6ng ty deu du<;redam bao b~ng cac khoan tiSn giri va cac khoan phai thu va tai san cokY h;;mng~n h\in. C6ng ty nh~n th1l.ymuc 0<)t~p trung rui thanhkhoan dbi vai vi~c th\l'c hi~n nghiaV1,l tai chinh la th1l.p.

Cong ty qmin Iy rui ro thanh khoan thong qua vi~e duy tri m<)tIU911gtien va cae khoan mang duang tien ph\! hqp vaieac khoan vaya mue d<)rna Ban giam dbc eho la du dap Ung nhu du hO\itd<)ngcua Cong ty nh~m giam thieu anh huemg cua nhfrng bi~nd<)ngvBlu6ng tiBn.

Thm h~n thanh toan cua cac khoan nl}'phai tra tai chinh dI,J'atren cac khoan thanh toan dI,J'ki~n theo hQ'Pdang chua dU'Q'cchi~t kh1iu nhu' sau:

e.

T~i ngay 30/6/2018 Tir 1 nam trir xuang Til' 1 d~n 5 nam Tren 5 nam

Phai tra cho nguai ban 227.496.977.689

Nguai mua tra tien truac 14.172.221.555Vay vang 1.789.929.690.142 647.356.099.259Phai tra nguai lao d<)ng 31.547.814.580

Chi phi phai tra 26.266.236.337

Cac khoan phai tra phai n<)pkhac 55.863.075.523CQng 2.145.276.015.826 647.356.099.259

Cong ty cho r~ng muc d<)t~p trung rui ro dbi vai vi~c tra ng la th1l.p.Cong ty co kha nang thanh toim cac khoan ngd~n hfilnilldongtiBnillhO\itd<)ngkinh doanh va tien thuill cac tai san tai chinh dao hfiln.

f. Rui ro thj tmong

Rui ro thi truemg la rui ro rna gia tri hqp Iy ho~c eac lu6ng lUllchuyen tien t~ trong mang lai cua caceong el,ltai ehinh se bi€n o<)ngthea nhfrng thay d5i cua thi truemg. Rui ro thi truemg bao g6m 3 10fili:rui ro ngofilit~, rui ro liii su1l.tva rui rokhae.

Cac phan tich vBd<)nhfilYduai day dugc trinh bay tren cosa gia tri cac khoan ng thuiln,tY I~ gifra cac khoan ng co Iiii su1l.tcb djnh vacac khmin ng co liii su1l.ttha n5i la khong thay d5i.

Rui ro ngo~i t~Rui ro ngo\ii t~ la rui ra rna gia tri hqp Iy ho~c cac lu6ng lUll chuyen tiBn trang mang lai cua cong Cl,ltai chinh se bi~n d<)ngtheanhfrng thay d5i cuatY gia hbi daai. Trang 6 thang dilu nam 2018 Cong ty pMt sinh cac giaa dich b~ng ngafilit~ va th\l'Chi~n theachu§.n m\!,c ki~m toan s6 10, dan vi da di§u chinh chenh I~chtY gia cu6i kY phu hgp vai Thongtu 179/20I2/TT-8TC, ngay24110/20 12.

g.

46


BAocxo TAl CHiNH

ro ngay0 I10 1/20 18d~n30/6/2018

BANTHUYETMINH BAo cAo TAl CHiNH6 thang d§u nam 2018

h. Rui ro v~Iii suit

Rui ro liii suat la rui ro rna giatri hop ly hoac cac luong ti~n trong nrong lai cua cac cong cu tai ehinh se bien dong theo nhirng thayd6i cua liii sudt thi tnrong.

i. DQnhay cua ngol,li t~

Cong ty khong thuc hien phan tieh di_)nhay d6i voi ngoai t~ vi rui ro do thay d6i ngoai t~ tai ngay I~p bao CaDtai ehinh khong dang k~.8. ThOng tin v~hoat dQng lien tuc

D~n ngay 30/6/20 18, Cong ty khong coy dinh hoac yeu cau phai giai th~, ngirng hoat di_)nghoac thu hep dang k~ guy rna heat dong,tim kiem su bao hi_)tU cac chu no theo phap lu~t va guy dinh hi~n hanh.

9. Thong tin v~s5 Ii~u so sanh:

S6 li~u so sanh la s6 Ii~u tren BaD eao tai ehinh eho narn tai ehinh k~t thue ngay 3I thang 12 narn 2017, Bang k~t gua hO\lt dong kinhdoanh Iii s6 li~u tren BaD CaDtai ehinh k~t thue ngay 30 thang 06 nam 2017 dii duge ki~rn toim boi C6ngty TNHH Dieh V\I Tu vdnHi ehinh K~ toan va ki~rn toan Phi a Nam (AASCS).

NgU'iri I~p bi~u K~ toan tmOng

47

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