bao cao tai chinh - bvsc.com.vn · pdf fileban tong gidm dec cong ty chju trach nhiem ve viec...
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CHI NHANH CoNG TY TNHH
HANG KlbA
iY eitiath ,;141#
SAO Y BAN CHNH Noyvizthafigic...am.405
BAO CAO TAI CHiNH
CONG TY CO PHAN CO KHI CAO SU
Cho nam tai chinh kgt thOc ngay 31/12/2014
(da dtlgc kidm town)
Cling ty CO philn Co. Ichi Cao su
S6 12, Dutmg HT25, Khu Phe 2, Phutmg Huep Thanh, Qua'n 12, Tp.HCM
NQI DUNG
BA° cao cua Ban T6ng Gam dOc
Bao cao kiem man dOc
Bao cao tai chinh da dtroc kiem toan
Bang can d6i ke toan
Bao cao ket qua host dOng kinh doanh
Bao cao luu chuyen tien to
Thuyet minh bao cao tai chinh
Trang
02-03
04-05
06-27
06-07
08
09
10-27
Cong ty CO phsin Ca khi Cao su
S6 12, Dutmg HT25, Khu PhO 2, Phuang Hiep Thanh, Quan 12, Tp.HCM
BAO CAO CUA BAN TONG GIAM DOC
Ban Tang Gam dOc Cong ty Co phan Ca khi Cao su (sau day pi tat la "COng ty") trinh bay Bao cao cua minh va Bao
cao tai chinh ket thac ngay 31 thang 12 narn 2014.
CONG TY
COng ty Co phan Ca khi Cao su Cluac thanh lap va hoat clang theo Giay chUng nhan clang kY doanh nghiep cong ty co
phan so 0300693348 do So Ke hoach va Dau to Thanh ph6 HO Chi Minh cap Ian dati ngay 29 thang 12 nam 2006, dang
ky thay dai Ian thir to ngay 06 thang 06 nam 2011.
Try so chinh cua Cong ty: SO 12, Wang HT25, Khu Ph6 2, Phutmg Hiep Thanh, Quan 12. Tp.HCM.
DOI DONG QUAN TR!, BAN TONG GIAM DOC VA BAN KIEM SOAT
Cac thanh vien caa HOl thing Quan tri trong narn va tai ngay lap bao cao nay bao gam:
Ong Dang Quang Trung Chu tich
Ong Dan Dtirc Tri Thanh vien
Ong Nguyen Liam Thanh vien
Ong Pham Van Quy Thanh vien
Ong Nguyen Hoang Thai Thanh vien
Cac thanh vien dm Ban Tang Giam dac da dieu hanh Cong ty trong nam va tai ngay lap bao cao nay bao g6m:
Ong Pham Hang Hai Tong Giam dac
Ong Ha Thanh Nghia Pilo Tang Giam dac
Ong Tran Ba Tuft Pho Tong Gam dac
Cac thanh vien coa Ban Kiem soat bao g6rn:
Ong Minh Quac Sang
Ong Hoang Van San
Ong Twang Bao LOc
KI EM TOAN VIEN
Twang ban
Thanh vier)
Thanh vien
COng ty TNHH Hang Kiem toan AASC da thuc hien kiem toan cac bao cao tai chinh cho Cong ty.
Cong ty CO phan Co khi Cao su
So 12, Dutmg HT25, Khu Ph6 2, Phutmg Hiep Thanh, Quan 12, Tp.HCM
CONG BO TRACH NHI M CUA BAN TONG GIAM DOC D01 VOI BAO CAO TAI CHINE!
Ban Tong Gidm dec Cong ty chju trach nhiem ve viec lap bao cao tai chinh phan anh trung thvc, hqp ly tinh hinh hoat
dOng, ket qua hoat dOng kinh doanh vi tinh hinh. luu chuyen tien to cu a COng ty trong nam. Trong qua trinh lap bao cao
tai chinh, Ban T6ng Guam d6c COng ty cam ket di wan thir cac yeu cat, sau:
Xay dvng va duy tri kiem soat nei bO ma Ban TOng Guam den va Ban quan tri Cong ty xac dinh la can thiet de
dam bao cho viec lap vi trinh bay bao cao tai chinh khOng con sai s6t trong you do gian Ian hoc do nham Ian;
--.,.., Lap va trinh bay cac bao cao tai chinh tren ca ser win th0 cac Chuan mkrc ke Wan, Che dO ke toan doanh nghiep .05.6
Viet Nam va cac quy djnh hien hanh co lien quan den viec lap va trinh bay Bao cao tai chinh; NHAI
Lap cac bao cao tai chinh dtra tren co so hoat dOng kinh doanh lien tvc, trir truong hqp khOngthe cho rang C6ng ry v ty se tiep tyc hoat Ong kinh doanh. Ali
Ban Tang Guam dec Cong ty dam bao rang cac s6 ke toan dugc luu gia de phan anh tinh hinh tai chinh cia Cong ty, veri 1S4
mix dO trung thvc, hop ly tai bat cis thari diem nao va dam bao rang bao cao tai chinh win thin cac quy djnh hien hanh Ej cOa Nha max. Deng th&i c6 trach nhiem trong viec bao dam an toan tai sin dm COng ty va thvc hien cac Nen phap
thich hqp de ngin than, phat hien cac hanh vi gian Ian va cac vi pham khac. /\I
Ban Tong Guam dec C6ng ty cam ket rang bao cao tai chinh di phan anh trung thvc va hqp ly tinh hinh tai chinh cua Cong ty tai thai diem ngay 31 thing 12 nam 2014, ket qua hoat dOng kinh doanh va tinh hinh luu chuyen lien to cho
nam tai chinh ket thilc dung ngay, phu hop vOi Chuan mvc, Che de ke wan doanh nghiep Viet Nam va tuan thU cac quy
dinh hien hinh c6 lien quan den viec lap vi Willi by Bao cao tai chink
Pham thing Hai
Tong Guam d6c
Tp. Ho Chi Minh. ngay 27 Mang 03 man: 20/5
Lua chon cac chinh sach ke toan thich hop va ap dvng cac chinh sach nay met cach nhat quan;
Dua ra cac dinh gia va du doan hop ly va than trong;
Neu rO cac chuan mkrc ke toan duoc ap thing c6 dugc wan this hay khong, ce• nhang ap dvng sai lech trong yeu
den mix can phai Ong bo va giai thich trong bao cao tai chinh hay khOng;
yH
Caasc s6: A0 +- /20 I 5/BC.KTTC-AASC.HCM
BAo cAo 'atm TOAN DOC LAP
Kinh Quj, c6 d8ng, 116i ding Quain tri va Ban Ting Gisim dew
CEng ty CO plain Ca khi Cao su
Chiang toi di kiEm toan bao cao tai chinh kern theo cua COng ty CO phan Ca khi Cao su duac lap ngay 27 thang 03 nam 2015, tir trang 06 den trang 27, bao Bang can d6i ke toan toi ngay 31 thong 12 nam 2014, Bat) cao ke't qua hoot Ong kinh doanh, Bao cao kru chuyen tien to cho Mtn tai chinh ket thOc ding ngay va Ban Thuyet minh bao cao tai chinh.
Trach nhifm cua Ban Tong Giam dec
Ban Ting Gam die C6ng ty chlu trach nhiam ve viac lap va trinh bay trung thkrc va hop ly bao cao tai chinh cua COng ty theo Chun mtrc ke toan, Chd dt) Ice toan doanh nghiap Viat Nam va cac quy dinh phap IY co lidn quan dOn viac lap va trinh bay bao cao tai chinh va chlu trach nhifm ve kiem soot n6i b6 ma Ban Ting Giam doc xac dinh la can thidt de dam bao cho vifc lip va trinh bay bao cao tai chinh kitting co sai sot trong yeu do gian Ian hoac nhim Ian.
Trach nhiem cart Kiem Loan vier'
Trach nhifm cult citing toi la dua ray kien ve bao cao tai chinh dva tren kb qua cua cu6c kiem toan. Chiang toi di tiEn Math kiem toan theo cac audit mtrc kiem Loan Vift Nam. Cac chuan mtrc nay ydu cau chung tOi tub th6 chuan mtrc va cac quy dinh vA dao dire nghd nghiap, lap kd hooch va thuc hian cu6c kiom toan de. Qat ducic skr dam bao hop ly vd viac liau bao cao tai chinh cua Cong ty ca con sai sot trong you hay khan&
COng vide kiim Loan bao grim thvc hifn cac thia tic nhim thu thap cac bing chung kiErn Loan ye cac so lifu va thuyet mirth tren bao cao tai chinh. Cac thti tuc kiem loan duqc Iva chon dva tren 'tot down cua kiem Loan vien, bao gem danh gia rui ro co sai sOt trong yeu trong bao cao tai chinh do gian Ian hoac nhim Ian. Khi thuc hien danh gia cac rill ro nay. kiem toan vien .di xem xet kiem sok nal be dm Cong ty lien quan den viec lap va trinh bay bao cao tai chinh trung thvc, hqp nham thiet ke cac tyc kiem Loan phi hqp yid tinh hinh thvc te, tuy nhien khOng nham mvc dich dua ra
kien ye hifu qua cua kiem soot n61 b6 cua °Ong ty. C6ng viic kiem Loan ding bao gom danh gia tinh thich hqp cua cac chinh sach ke loan dugc tip dung va tinh hqp ly cua cac uac tinh ke Loan cua Ban Tong Gam doc ciing nhu danh gia viac trinh bay tong thd bao cao tai chinh.
Chung tOi tin Wang ring cac bang chung kiem Loan ma chung tOi di thu thip duqc la diy dti va thich hqp lam ca cho kiin kiem Loan cua chUng toi.
4
T: (84) 4 3824 1990 1 F: (84) 4 3825 3973 1 1 Le Phung Hiatt. Hanoi, Vietnam A momber
HANG lOdu ToAri AASC
III It InHmational
aasc.com.vn
Ca s& cult y kien ngoai trir
Vai chinh sach ke toan duqc ghi nhan nhu da neu tai thuyet minh s6 2.19 va thOng tin có lien quan tai thuyet minh so 7
va so 14 ban Thuyet minh bao cao tai chinh. Chung tali
so
the danh gia Quqc su phu hop ang nhu anh huang khoan phai tra nha cung cap dang duqc ghi nhAn trong so du no phai thu tam ang va phai tra cac Xi nghiep tai ngay
31/12/2014 lin lugt la 10,982 ty VND va 22,398 ty VND.
kien kiem loan ngoai trir
Theo y kien cua chung col, ngoai trir anh huang cua van de neu tai doan "Ca sa cua y kien kiem toan ngoai air", bao
cao tai chinh ea phan anh trung thuc va hop ly,. Iran cac khia canh trong yeu tinh hinh tai chinh cua Cong ty CO phan
Ca khi Cao su tai ngay 31/12/2014, cung nhu kat qua float dOng kinh doanh va tinh hinh luu chuyen tidn tt cho nam tai
chinh kat th6c cung ngay, phu hop vai chuan muc ke toan, the dq ke toan Viet Nam va cac quy dint) phap ly co lien
quan den viec 1Ap va trinh bay bao cao tai chinh.
Viin de khae
Bao cao tai chinh Cong ty CO phan Ca khi Cao su cho nam tai chinh kat thnc ngay 31. thong 12 nam 2013 da ducc kiem
toan ben kiem loan vian va Cong ty Kiem loan khac. Kiem toan vier) Qa Qua ray kien kiem toan chap nhan toan phan vai bac cao tai chinh nay tai ngay 20 thong 03 nam 2014.
Chi nhanh Cong ty TNHH Hang Ki&n loan AASC
Bui Van Thai)
Giam dific
GiAy chang nhAn clang kY hanh nghe kiem toan
s6: 0522-13-002-1
Tp. Ha Chi Minh, ngay 30 thong 03 nam 2015
NO Minh Qu.)%
Ki6n tottn vien
GiAy chang nhan dang ky hanh ng,11e kiem toan
s6: 2434-2013-002-1
CEng ty C6 phin Ca khi Cao su No c>So tai chinh
S8 12, Dutmg HT25, Khu Ph6 2, Phutmg Higp Thinh, Quin 12, Tp.HCM nom tai chinh ket thac nay 31/12/2014
BANG CAN DOI Kt TOAN Tal ngdy 3/ thong 12 tram 2014
MA s6
TAI SAN Thuyel 31/12/2014 01/01/2014
minh VND VND
100 A. TAI SAN NGAN HAN 75.135.536.786 84.296.251.040
110 I. Tan vh cac khan twang durmg tan 3 10.722.592.596 4.702.882.851
III I. TiEn 10.722.592.596 4.702.882.851
130 III. Csic khoin phai thu ngln hart 29.155.451.101 42.546.574.160
131 I. Phai thu dui khach hang 37.116.945.294 46.329.272.752
132 2. TrA male cho ngtrlyi ban 455.179.196 273.961.600
135 5. Cac khoan phai thu khac 4 772.729.480 132.857.743
139 6. Dv pheng phai thu ngiin han kh6 d6i (9.189.402.869) (4.189.517.935)
140 IV. Hang tin kho 5 24.251.389.456 25.052.088.748
141 I. Hang t6n kho 24.251.389.456 25.052.088.748
150 V. Thi son ngin him kW 11.006.103.633 11.994.705.281
154 3. Thue va cac khoin kluic phiti thu Nha nu& 6 23.821.792 23.821.792
158 5. Tai sin ngin han khic 7 10.982.281.841 11.970.883.489
200 B. TAI SAN DA! HAN 11.449.336.637 12.832.596.636
220 H. Thl sin c6 djnh 10.837.677.527 12.266.852.364
221 1. TM sari c6 djnh h0u hinh 8 10.837.677.527 12.266.852.364 222 - Nguyen gici 32.821.747.472 32.691.747.472
223 - GO irj hao mon 1u9 hi (21.984.069.945) (20.424.895.108)
250 IV. Cac khoin diu ttr tai chinh did hpn 9 68.000.000 200.000.000
258 3. Diu ft: dhi hp khic 200.000.000 200.000.000
259 4. Dv pheng giiun gia diu to tai chinh (Jai hp (132.000.000)
260 V. TM An dhi han khsic 543.659.110 365.744.272
261 I. Chi phi tra trutc dai han 10 543.459.110 365.544.272 268 3. Thi sin dai han khac 200.000 200.000
270 TONG GONG TAI SAN 86.584.873.423 97.128.847.676
6
01/01/2014 VND
64.903.496.399
64.075.202.736 15.456.515.045
982.969.913
17.319.525.250 2.473.848.938 1.824.935.723
47.550.072 24.823.959.247
1.145.898.548
828.293.663 358.033.400
470.260.263
32.225.351.277
32.225.351.277 27.000.000.000 )
586.817.244 4)X1
1.044.824.693 *
3.593.709.340
97.128.847.676
01/01/2014
544,98
Cling ty CI plan Co. khi Cao su Bao cao tai chinh
SS 12, fluting H125. Khu Ph6 2, Phutmg Hip Thanh, Qua'n 12. Tp.HCM nam tai chinh kSt thitc ngdy 31/12/2014
MA so
BANG CAN Tai ngdy 31 lining
(trdp
NGUON VON
DOI KE TOAN 12 nam 2014
then)
Thuyet 31/12/2014 mint) VND
300 A. NQ PHAI TRA 53.533.942.416
310 I. Nq ngiin h9n 52.333.640.882
311 I. Vay va nq ngin hp 11 15.285.602.815 312 2. Phai tra ngu6i ban 469.119.963
313 3. Ngu&i mua tra tin truac 6.371.342.800
314 4. Thud va cac khoan phai Op Nha nu& 12 578.273.498 315 5. Phai tra ngutri lao Ong 3.401.447.030
316 6. Chi phi phai tra 13 54.944.440 319 9. Cac khan phai tra, phai nOp khac 14 24.377.182.156 323 11. Quy khen thuting, phuc Iqi 1.795.728.180
330 II. Ng dai han 1.200.301.534 333 3. Phai tra clai ban khac 358.033.400 338 8. Doanh thu chua thuc hiOn 283.302.900 339 9. Quy phat triSn khoa hoc vá cling nghO 558.965.234
400 B. VON CHU SO HCIU 33.050.931.007
410 1. V6n chit ar hav 15 33.050.931.007 411 1. VSn clAu tu ctia chi, s6 hat, 27.000.000.000 417 7. Qu9 diu tu phat trien 4.180.526.584 418 8. Quy du phong tai chinh 1.247.002.430 420 10. Lqi nhuOn sau thus chua pilau phSi 623.401.993
440 TONG CQNG NGUON VON 86.584.873.423
CAC CHI TIEU NGOAI BANG CAN DOI ICE TOAN
Chi tieu 31/12/2014
5. Ngoai tg cac loai - USD
Nguyen Thi Thanh Than KE loan truang
Pham Hong Hal T6ng Giam d6c Tp. H6 Chi Minh, ngdy 27 dicing 03 nam 2015
CEng ty Co phAn Ca khf Cao su Bio cao tai chinh
s6 12, Dutmg HT25, Khu Ph6 2, Phuang Hip Thanh, Qukin 12, Tp.HCM nam tai chinh ket thac ngay 31/12/2014
BAO CAO KET QUA HOAT BONG KINH DOANH Nam 2014
Ma so
Chi tieu Thuyet Nam 2014 Nam 2013 mink VND VND
01 1. Doanh thu ban hang vh cung cep djch vy 16 95.587.452.920 79.352.722.765
02 2. Cac khan giant Wu- doanh thu 17 354.018.545
10 3. Doanh thu thuAn ban hang va cung cep djch vy 18 95.233.434.375 79.352.722.765
11 4. Gia vOn hang ban 19 73.578.383.989 66.941.555.784
20 5. Lqi nhuan di) ve ban hang va cung clip djch vy 21.655.050.386 12.411.166.981
21 6. Doanh thu hoot Ong tai chinh 20 110.723.204 42.797.254 12 7. Chi phi tai chinh 21 1.079.125.109 1.003.059.503
23 Trong do: C'hi phi Idi vav 945.224.091 965.585.517
24 8. Chi phi ban hang 22 1.373.053.389 1.016.119.360
25 9. Chi phi quAn ly doanh nghiOp 23 14.182.391.476 6.102.656.893
30 10. Lid nbutin/(16) than tir host dOng kinh doanh 5.131.203.616 4.332.128.479
31 11. Thu nap khac 24 210.953.366 784.559.150
32 12. Chi phi khAc 25 2 62.403.399
40 13. Lqi nhuan khsic 210.953.364 722.155.751
50 14. Tang 19i nhutin ke toan truft thus 5.342.156.980 5.054.284.230
51 IS. Chi phi thuS thu nap doanh nghiOp hiOn hanh 26 1.231.155.351 1.340.818.285
60 17. Lqi nhuan sau thus thu nhap doanh nghiSp 4.111.001.629 3.713.465.945
70 18. Lai ca ban teen co phieu 27 1.523 1.375
Nguyen Thi Thanh Thao
Ke toAn twang
Pham Hang Hai
T6ng GiAm d6c
Tp. 116 Chi Minh. very 27 !hang 03 nOm 2015
8
1
Cling ty a phAn Ca khf Cao su Rao cao tai chinh
SS 12, fluting HT25, Khu Ph6 2, Phutmg Hiep Thanh, Quin 12, Tp.HCM nim tai chInh ket th6c ngay 31/12/2014
BAO CAO LUU CHUYEN TIEN TE Nam 2014
(Theo phtrang phap tr(rr tidp)
MA s6
Thuyet Nam 2014 Nam 2013 Chi tieu
minh
I. LUU CHUYEN TIEN TO' HOAT DONG KINH DOANH
VND VND
01 I. Tien thu tar bin hang, cung cap djch vu va doanh thu khic
99.946.643.393 77.287.981.402
02 2. Tien chi tra cho nguai cung cap hang h6a va djch vu (76.602.902.947) (61.847.675.574)
03 3. Tien chi tra cho ngubi lao ding (13.839.015.627) (13.483.982.020)
04 4. Tien chi tra Iiti vay (853.788.729) (944.250.600)
05 5. Tien chi Op thuA thu nhip doanh nghiep (1.737.727.547) (1.398.958.324)
06 6. Tien thu khic tar hoot Ong kinh doanh 1.115.133.914 22.622.578.466
07 7. Tien chi khic cho hoot ding kinh doanh ( 712.376.786) (28.885.721.412)
20 Ltru chuyEn dr, Milan lir hoot Ong kinh doanh 7.315.965.671 (6.650.028.062)
II. LUU CHUYEN TIEN Tif HOAT DONG DAU TU. 21 I. Tien chi de mua sem, )(Ay dung tai sari c6 djnh va
cac tai sin dai hen khic (130.000.000)
22 2. Tien thu tar thanh lje, nhu.cmg bin tai san c6 djnh vi cac tai sin dii han khic
150.000.000
27 7. Tien thu [Ai cho vay, co tirc va Igi nhuAn dugc chia 37.062.585 42.797.254
30 btu chuyin din thuAtt tar hoot ding Ou ttr (92.937.415) 192.797.254
III. LUU CHUYEN TIEN TC1. 110/T DQNG TAI CH iNH
33 3. Tien vay ngin hen, dai han nhAn dtrgc 47.930.375.271 42.470.681.360 34 4. Tien chi tra ng g6c vay (48.101.287.501) (33.109.857.074)
36 6. C6 tirc, Igi nhuAn d8 tra cho chi stir hCtu (1.029.993.000) (1.785.339.000)
40 Luu chuyin tiro thuan tit hoot Ong tat ch1nh (1.200.905.230) 7.575.485.286
SO Ltru chuyen Hen thuin trong n>im 6.022.123.026 1.118.254.478
60 Tien vie twang during tien dAu Mint 4.702.882.851 3.584.628.373
61 Anh huemg ctia thay d6i t9 gia h6i doai guy di ngoai to (2.413.281)
70 Tien va twang Citron tien cu61 nAm 3 10.722.592.596 4.702.882.851
41.
Nguyen Thj Thanh That)
Ke toin truang
Pham HAng Hai
TSng Giam dc
Tp. Ha Chi Minh. ngity 27 Mang 03 mint 20/5
9
C6ng ty Co phAn Co. khi Cao su Ho cao tai chink
S6 12. DuOng HT25, Khu Phe 2, Pinking Hip Thanh, Quail 12. Tp.HCM nom tai chinh ket thuc ngay 31/12/2014
THUYET MINH BAO CAO TAI CHINH Nam 2014
1 .THONG TIN CHUNG
Hinh thin sa hirti yen
COng ty Co phan Ca khi Cao su &roc thanh lap va hoot deng theo GiAy chting nhan dung ky doanh nghidp cong ty co phdn so 0300693348 do Sdr Ke hooch va DAu tu Thanh ph6 He Chi Minh clip In (Liu ngay 29 thdng 12 nom 2006, ding ky thay del
Ian thir tu ngay 06 thang 06 nom 2011.
Try se chinh caa Cong ty: Se 12, Duieng HT25, Khu Ph6 2, PhuOng Hidp Thanh, Quan 12, Tp.HCM.
Von dieu *27.000.000.000 VND, tuong ducrng 2.700.000 co phAn mdnh gia 10.000 VND/C6 phAn.
Nghnh nghe kinh doanh
Hoat deng kinh doanh chti yeu cua Cong ty g6m:
Cong nghidp son xuAt thidt bj, may m6c; Ong nghidp chi to may kdo va may mOc nOng nghidp;
Mua ban may m6c, phy tang ca khi din may. Gia Ong lAp dal, sira chin thiet bi co didn;
San xuAt cAu dien, phy kin bang kim loci, sit thdp phyc vy xay dung;
San xuAt kinh doanh cac loci ton (ten song, ten cuen);
Xuat khau son pham co khi; nhap khau may mac, -thiet bi, vat tu nguyen vat lieu phyc vy son xuAt:
Gia cong khung, the too phy tang xe gin may phyc vy net dja h6a. Lap rap hoar) chinh xe gin may hai banh;
San xuAt, lap dung khung nha thdp;
Cho thud thidt bj cong trinh xe dao, xe xoc, xe lu, xe bang, xe
Lap dot tram ha din thd;
Kinh doanh, xuAt khau mu cao su;
Dau tu xay dung, kinh doanh kho bii, mat bang:
xa li wee thai;
Hoat Ong djch vu trong tr9t;
Xay dung nha cac Ioai. Xay dung cong trinh cong ich. Xay dung cong trinh k9 thuat dan dyng. Pha dO. Chudn bi mat
bang;
Lip Qat he thong didn; lap dot he thong cap, Moat nuac; Lip dot h4 thong 16 suai va dieu h6a khong khi; Lip dot he thong
xay dung; Hoan thin cong trinh xay dung;
May trang phyc (trir trang phyc tit da long th6; trir lay, nhuem, he, in tren cac son phAm vai soi, ddt, may dan va gia ding
hang di qua sir dyng tai try sa);
San xuAt vali, tai xach va cac loai tuang tu, son xuat yen dem (trir toy, nhuem, he, in tren cac son phAm %sal scri, ddt, may
dan va gia Ong hang di qua sit dyng, thu6c da, luydn can cao su tai try ser);
San xuAt giay del) (trir say, nhuem, he, in tree ate son pharn vai soi, ddt, may dan va gia Ong hang di qua sir dung. thuOc da, luydn can cao su tai try sa);
San xuAt plastic va cao su tong kip ding nguyen sinh (trir tai chi phi thai, luydn can cao su tai try so):
Ban buOn hoa chat sir dung trong ming nghiep. Ban buOn hda chat khac (trir loai sir dung trong nong nghiep).
10
Rao cao tai chink Cling ty Co phAn Co khi Cao su
S6 12, Diking HT25, Khu Ph6 2, Phuang Hip Thanh, Quan 12, Tp.HCM nam tai chinh ket th0c ngay 31/12/2014
2 .CIIIE DO VA CH iND SACI1 KE TOAN AP DVNG TA1 CONG TY
2.1 . Kj, ke Wan, don vi tien to su dyng trong kc toan
Ky ke loan nam cua Cong ty bat dAu to ngay 01/01 va ket thuc vao ngay 31/12 hang nam.
Dan vi tien to sir dung trong ghi chef) ke toan la cl•:mg Viet Nam (VND).
2.2 . ChuAn myt va Che de ke Wan Op dyng
Che da ke roan Op dung
COng ty Op dung Che dO Ke toan doanh nghiep ban hanh theo Quyet djnh s6 15/2006/QD-BTC ngay 20/03/2006 da dugc sCra
d6i, b6 sung thco quy djnh tai Thong to 244/2009/TT-BTC ngay 31/12/2009 cua BO truang B6 Tai chinh.
Tuyen ba vi; viec man rhrfi Chuan mut. ke wan va Che da ke wan
Cong ty da Op dung cac Chuan muc ke toan Viet Nam va cac van ban huang dan Chuan muc do Nha nuac do ban hanh. Cac
bao cao tai chinh dirge lap va trinh bay theo diing mai quy djnh cua timg chuan muc, thOng tu huang dan thuc hien chuan Imre
va Che da ke toan hien hanh clang Op dung.
Hinh rink ke roan Op dung
COng ty Op dung hinh thirc ke loan tren may vi tinh.
2.3 .Ceng cis tai chinh
Ghi nhan ban clan
Tai san tai chinh
Tai san tai chinh cua Citing ty bao gam tien va cac khoan tucmg throng den, cac khoan phai thu khach hang va phai thu khac,
cac khoan cho vay, cac khoan dau tu ngan han va dai han. Tai thai diem ghi nhan ban dAti, tai san tai chinh dugc xac djnh thco
gia mua/chi phi phat hanh Ong cac chi phi ',hat sinh khac lien quan true tiep den viec inua, phat hanh tai san tai chinh do.
Ng phai tra tai chinh
Ng phai tra tai chinh,c6a,Ceing ty bao g6m cac khoan vay, cac khoan phai tra nguai ban va phai tra khac, chi phi phai tra. Tai
11161 diem ghi nhan Ian dau, cac khoan ng phai tra tai chinh dugc xac djnh theo gia phat hanh cang cac chi phi phat sinh lien quan true tiep den viec phat hanh ng phai tra tai chinh d6.
Gio fri satr ghi nhan ban dau
Hien tai chug c6 cac quy djnh ve danh gia Iai cong cu tai chinh sau ghi nhan ban dau
2.4 .Tien va cac khoan twang duong lien
Tien va cac khoan trong throng tien bao g6m tier m4t tai guy, lien gui ngan hang, cac khoan dau tu ngan han c6 thai gian dao han. khong qua 03 thang, tinh thanh khoan cao, c6 kha nang chuyan d6i da dang thanh cac lugng tien xac djnh va khang CO nhieu risi ro trong chuyen doi thanh lien.
2.5 . Cac khoan phai thu
Cac khoan phai thu doge trinh bay Veil Bao cao tai chinh Hang theo gia tri ghi so cac khoan phai thu khach hang va phai thu
khac sau khi trir di cac khoan du ph6ng dugc lap cho cac khoan ng phai thu kh6 dal.
Du phone ng phai thu khd dbi dirge trich lap cho timg khoan phai thu kh6 doi can dr vao tueii ng qua han cua cac khoan nu hoac du kien rnuc tan that c6 the xay ra.
CEng ty Co phin Co. khi Cao su Bfio cao tai chinh
S6 12, Dutmg HT25, Khu Ph6 2, Phuang Hiep Thanh, Quin 12, Tp.HCM nam tai chinh kat thic nay 31/12/2014
2.6 . Hang tin kho
Hang t6n kho duqc tinh theo gia g6c. Twang hqp gia trj thuin c6 the thuc hien duce thip han gia gic thi hang tin kho duqc tinh theo gia trj than c6 the thuc hien duqc. Gilt g6c hang tin kho bao glim chi phi mua, chi phi the bien va cac chi phi lien
quan trvc tiep khdc phat sinh de c6 duce hang ton kho a dja diem va trang thai hien tai.
Gia al hang tin kho duoc xac djnh theo phuang phap thuc to dich danh.
Phuang phap xac djnh gia trj san phim der dang: chi phi san xuAt kinh doanh da dang duqc tap hqp theo chi phi phat sinh thuc to cho tirng loai san phim chua hoan thanh.
Hang tin kho ducc hach roan theo phuang phap ke khai thuang xuyen.
Du phing giam gia hang tin kho duqc lap vao thai diem cu6i ram IA s6 chinh Zech gift gia g6c cila hang t6n kho Ian han giaat4 trj thuin ca the thuc hien ducc.
co 2.7 .Thi sari ci djnh va khAu hao tai san c6 djnh
Tai san c6 djnh halt hinh, tai san c6 djnh vo hinh duqc ghi nhin theo gia goc. Trong qua trinh sir dyng, tai san c6 dinh hau hinh, tai san c6 djnh v6 hinh duqc ghi nhin theo nguyen gia, hao man 1u9 ke va gia trj can lai.
N
Tai san c6 djnh thud tai chinh duqc ghi nhan nguydn gia theo gia trj hqp 15, hoc gia trj hien tai ant khoan thanh toan tien thud ,r0
COI thieu (kh6ng bao gim thud GTGT) va cac chi phi trip flap phat sinh ban Mitt lien quan den tai san c6 djnh thud tai chinh. oi
Trong qua trinh sir dung, tai san ci djnh thud tai chinh duqc ghi nhO theo nguyen gia, hao mon 1u9 kE va gia trj can lai.
,1C Kith hao duqc trich theo phuang phap &rang thing. Thai gian khAu hao duqc uac tinh nhu sau:
- Nha cira, vat kien trim
- May mac, thiet bj
- Phucmg tien van tai
- Thiet bj van phing
2.8 . Cac khan diu ttr tai chinh
10 - 31 nam
03 - I 0 nam
07 - 10 nam
03 - 10 nam
Cac khoan diu to tai chinh tai thai diem bao cao, neu:
KS/ phieu, tin phieu kho be, tien giri ngfin hang c6 thai hart thu hii hoc dao han khong qua 3 thing ke tir ngay mutt khoan dfiu to da duqc coi IA "twang doing tien";
C6 thtri hart thu hii yin duai I nam hoc trong I chu ky kinh doanh duqc phan loai IA tai san ngin han;
C6 thtri han thu hii vitt tren 1 nam hoc ham 1 chu 1(5/ kinh doanh duqc phan loai IA tai san dai han.
2.9 . Chi phi di vay
Chi phi di vay duqc ghi nhin vao chi .phi san xuAt, kinh doanh trong nam khi phat sinh, air chi phi di vay lien quan truc tiep den viec diu xay dung hoic san xuat tai san da dang &lac tinh vao gia trj cim tai san de) (duqc vin hos) khi ca du cac dieu kien quy djnh trong Chuin mire Ke wan Viet Nam se 16 "Chi phi di vay".
12
Bao cho tai chinh Cong ty Co Olin Co khi Cao su
S6 12. Duarng HT25, Khu Ph6 2, Phuang Hiep Thanh, Quan 12, Tp.HCM nam tai chinh ket thhc ngay 31/12/2014
2.10. Chi phi tra truac
Cac chi phi tra truac chi lien quan den chi phi sal, xuat kinh doanh caa in6t nail) tai chinh hoc mOt chu ky kinh doanh dugc
ghi nhan la chi phi tra truac ngan han va dugc tinh vao chi phi san xuat kinh doanh trong nam tai chinh.
Cac chi phi dd phat sinh trong nam tai chinh nhung lien quan den ket qua host dOng san xuat kinh doanh cua nhieu nian c16 ke
toan dugc hach toan vao chi phi tra truest dai han de phan bo clan vao ket qua hoot dOng kinh doanh trong cac nien dO ke toan
sau.
Viec tinh va phan b6 chi phi tra truac dai han vao chi phi san xuat kinh doanh tirng ky hach loan dugc can cir .vao tinh chat.
mirc dO timg loci chi phi de chon phuang phap va lieu thuc phan b6 hgp I. Chi phi tra truac dugc phan be) dan vao chi phi
san xuat kinh doanh then phucrng phap duang thang.
2.11 . Chi phi phiii tra
Cac khoan chi phi thuc to chua phat sinh nhung dugc trich truac vao chi phi san xuat, kinh doanh trong nam de dam bao khi
chi phi phat sinh thuc to khong gay dOt hien cho chi. phi san xuat kinh doanh veil co sa dam bao nguyen tAc phi, hap gia
doanh thu va chi phi. Khi cac chi phi do phht sinh, neu co chenh lech vai so da trick, ke loan lien hanh ghi b6 sung hodc ghi
giam chi phi tuong ang yen phan chenh loch.
2.12 .Chc khohn du phong phai
Gia trj dugc ghi nhan cua mOt khohn du phang. phai tra la gia trj dugc uac tinh hcrp Iy nhht ye khoan lien se phai chi de thanh
Loan ngtfia vu ng hien tai tai nghy ket thhc ky ke toan.
Chi nhang khohn chi phi lien quan den khohn du phong phai tra da lap ban dau mai dugc bit dap bang khoan du phOng phai
tra do.
Khoan chenh lech gitia s6 du phang phai tra da lap er ky ke toan truac chua sir dung het Ion han s6 du phong phai tra lap a ky
bao cao dugc hoan nhap ghi giam chi phi san xuat, kinh doanh trong nam trir khohn chenh lech Ion hcrn cua khoan du phong
phai Ira ve bao hanh cong trinh Nay lAp dugc hoan nhap vao thu nhap khac trong nam.
2.13. Von chti so. him
Von dau ttr cua chu ser hiru dugc ghi nhan then s6 von thuc gop cua chh ser hau.
Lgi nhuan sau thue chua. phan phei la s6 Igi nhuan cac hoot
to cua doanh nghiep sau khi trir (-) cac khoan dieu chinh do
hp dung hai to thay dOi chinh sach ke toan. va dieu chinh hOi to sal sot trong yeu cac nam trudic. Lai nhuan sau thue chua
phan phi co the dugc chia cho cac dau to dua tren ty le gOp von sau khi dugc Doi hOi co dOng phe duyet va sau khi cid
trich lap cac quy du phong then Dieu le Cling ty %/a cac quy djnh cua phap luat Viet Nam.
2.14 .Cac nghiep vu biing ngoyi
Cac nghiep vu phat sinh bang cac don vj lien to khac vai dan vj lien to ke toan cua Cong ty (VND/USD).dugc hach loan then
ty gia giao. clich vao ngay phat sinh nghiep vv. Tai ngay ket thhc ky ke toan, cac khoan myc tien to (lien mdt, lien gui, lien
dang chuyen, ng phai thu, ng phai tra khong bao gem cac khohn Nguai mua irng truac va Ling truck cho ngutri ban, Doanh thu nhan twin) cal.goc ngoai to dugc danh gia then gia mua vao cua ngan hang.thucmg mai nai Cling ty ma tai khoin cling b6 tai thai diem lap Bao cao tai chinh. Tat ca cac khohn chenh lech ty gia thuc me phat sinh trong nam va chenh lech do
danh gia h i s6 du cac khohn rnuc tien to co g6c ngoai to cu6i nam dugc hach loan vao ket qua hoar dOng kinh doanh cua nam
tai chinh.
II NI T
• Kli
AA
Cling ty C6 phin Co. kill Cao su Nock) tai chinh
só 12, fluting HT25, Khu Ph6 2, Phutmg Hie!) Thanh, QuOn 12, Tp.HCM nam tai chinh ket th0c ngay 31/12/2014
2.15 .Ghi nh$n doanh thu
Doanh thu ban hang
Doanh thu bin hang duqc ghi nhan khi ding thtri them man cac dieu kien sau:
Phan Ian rai ro va lqi ich gin lien vai quyen s6 hOu san phAm hoac hang hea del dtrqc chuyen giao cho ngutri mua;
C6ng ty khOng con nam gia guy& quan IS, hang hoa nhu ngutri str hau hang hda hoic quyen kiem soat hang h6a;
Doanh thu dtrqc xac djnh tuning deli chic chin;
C6ng ty del thu duqc hoac se thu duqc lqi ich kinh to tir giao djch ban hang;
Xac djnh duqc chi phi lien quan den giao djch ban hang.
Doanh thu cung clip djch vtr
Doanh thu cung cap djch vy duqc ghi nhOn khi kit qua cua giao djch de ducic xac djnh met cich ding tin coy. Trutmg hop viec cung cAp djch vu lien quan den nhieu nam thi doanh thu dtrqc ghi nhan trong nam theo ket qua phan Ong viec del hoan thanh vac) ngay lap Bang can del Id total caa nam d6. fat qua caa giao djch cung cAp djch vy duce xac djnh khi them man cac diet' kien sau:
Doanh thu duqc xac djnh tuang deli chic chin;
CO kha nang thu duqc lqi ich kinh to tit giao djch cung cAp djch vy de;
Xic djnh duqc phan c6ng viec del hoin thanh vao ngay lap Bang can dei ke toan;
Xac djnh dupe chi phi phat sinh cho giao djch va chi phi de hoan thanh giao djch cung cap djch vy do.
Phan ding viec cung cAp djch vy dif hoan thanh duqc xac djnh theo phucmg phap danh gii ding viec hoin thinh.
Co talc, lqi nhutin ducic chia ducc ghi nh#n khi C8ng ty ducfc quyen nh#n tic hoAc dtrgc guy& nhOn Icri nhuOn viec gap *)
- CO kha nang thu dtrqc lqi ich kinh to tir giao djch de;
- Doanh thu duqc Vic djnh tucmg dei chic chin.
yen.
2.16 .Ghi nhan chi phi tai chinh
Cac khoan chi phi duqc ghi nhan vao chi phi tai chinh gem:
Chi phi hokic ac khoan la lien quan den cac hoot ding dau to tai chinh;
Chi phi di vay yen; Cie khoan 18 do thay gia hdi doai cua cac nghiep vy phat sinh lien quan den ngoai tO; Dkr phi:mg giam gia dau to chang khoan.
Cac khoan van dugc ghi nhan theo tang se phat sinh trong nam, khang bu trir veri doanh thu hoot ging tai chinh.
2.17 . Cie khoan thue
Thud hien hanh
Tii san thue va cac khoan thue phai nip cho nam hien hanh va cac nam Ingle duqc xac djnh bang se tien dkr kien phai nip cho (hoic duqc thu ca quan thue, dqa trail cac mac thue suet va cac luOt thue co hieu tu.c den ngay kit iliac kj, ke toan nam.
2.18 .Cac ben lien quan
Cac doanh nghiep, cac ca nhan, trtrc tiep hay gian tiep qua met Mac nhieu trung gian, c6 quyen kiem sok ang ty hoic chju sq kiem soat caa C6ng ty, hoic ding chung str kiim soat vai Cang ty, bao gem ca cong.ty me. Ong ty con va Ong ty lien ket la cac ben lien quan. Cac ben lien ket, cac ca nhan trqc tiep hoc gian tiep IlaM quyen bidu quy6t cua Cang ty ma co Anil hiremg clang Ice deli veri COng ty, nhang nhan sy coin ly chi eh& bao gem giam chic, vien chic caa Cong ty, nhang thanh vien mat thiet trong gia dinh caa cac ca nhan nay hoc cac ben lien ket nay hoic nhang Ong ty lien ket vai cac ca nhan nay ding duqc coi la ben lien quan.
Doanh rhu hoot dang thi chinh Doanh thu phit sinh to tien Iii, tien ban quyen, ce tire. Iqi nhuOn duqc chia va cac khoan doanh thu haat Ong tai chinh khac dm:re ghi nhan khi them mAn ding thbi hai (2) dieu kien sau:
14
3 .TIEN VA CAC KHOAN TUONG DUONG TIEN 31/12/2014 01/01/2014
VND VND
Tian met 223.633.207 304.888.755
Tian gin ngAn hang 10.498.959.389 4.397.994.096
10.722.592.596 4.702.882.851
4 .CAC KHOAN PHAI THU KHAC
31/12/2014 01/01/2014 VND VND
Phai thu vi Edo him x8 h6i 231.352.729
Phai thu va bao hiam y to 6.468.232
Phai thu va bao hiam thEt nghiep 4.312.155
Phai thu Xi nghiep 1 12.489.959
Phai thu Xi nghiep 2 42.452.605 37.775.937 Phai thu Xi nghiep Xdy lip va Djch vu C6ng nghiep 451.243.300 44.533.109 Phai thu khac 36.900.459 38.058.738
772.729.480 132.857.743
5 . HANG TON KHO
31/12/2014 01/01/2014 VND VND
Nguyen lieu, vet lieu 12.473.359.563 11.659.520.309
Cong cy, dung cu 3.672.800 23.710.000 Chi phi san xuht kinh doanh der dang 10.992.161.812 12.421.022.841 Thhnh phial 782.195.281 947.835.598
24.251.389.456 25.052.088.748
Cang ty Co phAn Co' khi Cao su BA° cat) tAi chinh
S6 12, Dung HT25, Khu Ph6 2, Phtterng Hiep Thanh, Qudn 12. Tp.HCM narn tai chinh kat th6c ngay 31/12/2014
2.19 . Cac nguyen tic va phuong phap ke tan khdc
COng no. phai thu tom ling va phcii Ira Xi nzhieg
Cdng ty giao khan cho cac Xi nghiep nye thu0c thtc hien cac hqp dAng kinh te, cac khan ang nq phai tra khach hang Oat sinh khi Xi nghiep quyet tan v6i C6ng ty &roc ke tan ghi nhdn d6i tuqng phai tra IA Xi nghiep ma khong theo clai chi tiet cho timg kWh hang phat sinh cang no thqc ta. Khi thanh tan tian cho kWh hang, ka loan ghi nhdn mOt khan phai thu tam Cmg cmi tuong kWh hang IA Xi nghiep, khi C6ng ty guy& tan hqp ang giao khan yeti Xi nghiep, ke tan se thqc hien bu trir gift khan no phai thu tam qng va khan no phai Ira Xi nghiep.
15
CEng ty C6 phAn Ca khf Cao su
S6 12, Dtrong HT25, Khu Ph6 2, Phtrang Hiep Thinh, Quart 12, Tp.HCM
Bao cao tai chin!'
nam tai chinh ket thilc ngay 31/12/2014
6 .THUS VA CAC KHOAN KHAC PHAI THU NHA NU6C 31/12/2014 01/01/2014
VND VND
Cac loci thus khae 23.821.792 23.821.792
23.821.792 23.821.792
7 .TAI SAN NGAN HAN KHAC 31/12/2014 01/01/2014
VND VND
Tom ung (*) 10.982.281.841 11.970.883.489
- Tom sing cho Xi nghlep 1 2.133.427.869 3.907.037. 45 7
- Tom ring cho Xi nghlep 2 7.031. 748.890 6.799.209 479
Tom :Mg cho Xi nghiep Xdy lap vb Djch vy Cling nghiep 1.366.654.282 1.035.636.553
- Tom zing kheic 430.450.800 229.000.000
10.982.281.841 11.970.883.489
(•) C6ng ty thuc hien khoin man b6 qua trinh san xuAt cho cac XI nghiep. Xi nghiep loan quyEn chti ding trong viec mua nguyen vat lieu va cac chi phi khac c6 lien quan den hqp d6ng giao khoan. S6 tien trinh bay tren Khoin rmyc Tom ting bao g6m s6 tien d8 Cmg bang tien cho cac Xi nghiep vA cac khoan tien C6ng ty da chi thanh town cho cac nha cung cop ant Xi nghiep de. Khi rn6t hqp d6ng giao khoin chtra duqc hoan thanh, town b6 chi phi phat sinh c6 lien quan trong qua trinh thuc hien fun d6ng duqc Xi nghiep lam h6 sa quy& town chi phi se duqc C6ng ty theo dOi phai tra vai d6i tuerng chi tra la Xi nghiep ma khOng theo dOi d6i tuqng la nha cung cap theo cac hqp d6ng kinh te. Khi quyet town, thanh 15, hqp d6ng giao khan mbi thuc hien viec bit trir gi(ta khoan nq phai tra Xi nghiep va khan phai thu tom ting.
8 .TAI SAN C6 DINH HOIU HINH
Nha dra, vat Phucmg tien van Thiel bj, dung cu
kien trtic May nick. thiet bj tai, tru An dAn quan ly COng
VND VND VND VND VND
Nguyen gia
S6 du dAu nam 20.158.628.476 6.589.397.718 5.715.523.178 228.198.100 32.691.747.472
S6 tang tong nam 130.000.000 130.000.000 - Mua sOm mai 130.000.000 130.000.000
S6 giitm trong ram S6 du cu6i nam 20.158.628.476 6.719.397.718 5.715.523.178 228.198.100 32.821.747.472
Gisi trj hao mon lay We
S6 du dAu nam 9.314.463.538 6.102.615.623 4.816.150.621 191.665.326 20.424.895.108
S6 tang trong dun 923.545.092 338.418.153 274.138.256 23.073.336 1.559.174.837 - Khdu hao frong 1c5+ 923.545.092 338.418.153 274.138.256 23.073.336 1.559.174 837
S6 giam trong nam SA du- cu6i nam 10.238.008.630 6.441.033.776 5.090.288.877 214.738.662 21.984.069.945
Gia trj can Itti
S6 du dau nam 10.844.164.938 486.782.095 899.372.557 36.532.774 12.266.852.364 SA du cuAi nam 9.920.619.846 278.363.942 625.234.301 13.459.438 10.837.677.527
Trong do
Nguyen gia TSCD cuSi nam dA khAu hao het nhtrng van can sir dung:
8.848.327.864 VND
16
CEng ty C6 phAn Co. khi Cao su Rio ea° tai chinh
S8 12, Dutrng HT25, Khu Ph6 2, Phu&ng Hiep Thanh, Quin 12, Tp.HCM nam tai chinh kit th6c ngay 31/12/2014
9 .CAC KHOAN DAU TU TAI CHiNH DAI HAN
Diu tir dal han khac
Diu to c6 phiiu
31/12/2014 01/01/2014 VND VND
- Cdng iy Co phdn Thi Mao Ng6i sao Gera 200.000.000 200.000.000
200.000.000 200.000.000
10 .CHI PHI TRA TRUOC DAI HAN
Nam 2014 Nam 2013
S6 du dAu nam 365.544.272 345.363.250
S6 tang trong ram 671.305.908 338.961.141
S6 da kit chuyin vao chi phi sari xuAt kinh doanh trong nam (493.391.070) (318.780.119)
S6 dir cu61 nam 543.459.110 365.544.272
Trong d6, chi Hit s6 dir cu6i nam bao g6m:
31/12/2014 01/01/2014 VND VND
Chi phi c8ng cy dyng cy ch6 phan b6 60.761.067 65.411.141
Chi phi sira chaa Ian TSCD chi phan b8 482.698.043 300.133.131
543.459.110 365.544.272
.VAY VA NO NGAN HAN
31/12/2014 01/01/2014 VND VND
Vay ngin hart 15.285.602.815 15.456.515.045
Vay ngan hang 10.285.602.815 9.360.824.286
- Vay to chirc khac 5.000.000.000 6.095.690.759
15.285.602.815 15.456.515.045
COng ty C6 plan Co khi Cao su
SS 12, DuOng HT25, Khu Ph6 2, Phu rng Hip ThAnh, Quan 12, Tp.HCM
Rao cAo tai chinh
nam tai chinh ket thOc ngay 31/12/2014
Chi tiet vay nein han 31/12/2014 01/01/2014
VND VND
Vay nein hang - Nein hang Nang Nghlip t.a Phal Trlin Nang Than CN. TP.HCM (11 10.285.602.815 9.360.824.286
Vay t6 chin khac - TOp down Cling nghiep Cao su Viii Nam 0) innamanon 6.095.690.759
15.285.602.815 15.456.515.045
Th8ng tin b6 sung cho csic khoan vay nglin ban (I) Hqp ding tin dung s6 1700 -LAV-201400857 ngay 31/07/2014, vai clic diet, khoan chi tiet sau:
Han mix tin dung: 18.000.000.000 VND;
Muc dich vay: Bb sung vin ILru Ong phyc vu san xuat kinh doanh;
Thai han cho vay: 12 thang tlnh tir thai diem kj, hgp ding han mix tin dung;
Lai suit cho vay: tit 7,00%1 Mm den 8,00%/ nam;
Cac hinh thirc bato dam tien vay: Tin chip;
1:4 Hop ding ho ny von luu d6ng tam th&i ngay 03/03/2011, COng van s6 153/HDTVCSVN-TCKT ngay 21/03/2014 dm Tap doAn ang nghiep Cao su Viet Nam ye viec gia han nq vay. yeti cac dieu khoan chi tiet sau:
S6 tien cho vay: 6.095.690.759 VND:
Muc dich vay: H6 try vin Iuu Ong phyc vu san xuat kinh doanh;
Med han cho vay: Tir 01/01/2014 din 31/12/2014;
Lai suet cho vay: tit 6,00%/ Mini;
Cic hinh thirc bao dam tien vay: Tin chip;
Tinh den th&i diem 31/12/2014 chua cO Cong van dm Tap (loan COng nghiep Cao su Viet Nam ve viec gia han ng vay.
12 .THUS VA CAC KHOAN PHAI NOP NHA NU 5C
31/12/2014 01/01/2014 VND VND
Thue Gia trj gia tang 14.511.530 1.404.397.000
Thue Thu nhap doanh nghiep 560.395.388 1.066.967.584
Thue Thu nhap ca nhan 3.366.580 2.484.354
578.273.498 2.473.848.938
Quyet toan thue cua Cong ty se chju su kiem tra cua ca quan thue. Do viec ap dung luat vi cac qui djnh ve thue del yeti nhieu loai giao dich khic nhau c6 the dugc giai thich theo nhieu cach khac nhau, so thue &tor trinh bay tren Eitio cao tai chinh ca the bj thay dei theo quyet djnh cua ca quan thue.
13 .CHI PHI PHAI TRA
31/12/2014 01/01/2014 VND VND
Trich truac chi phi dien thoai 4.944.440 2.550.072 Trich tnrac chi phi kiem toan 50.000.000 45.000.000
54.944.440 47.550.072
18
Cong ty C6 phAn Co. khi Cao su
S6 12, Datong HT25, Khu Ph6 2, Phu&ng Hip Thinh, QuOn 12, Tp.HCM
Bao cao thi chinh
nam tali chinh ket thOc ngay 31/12/2014
14 .CAC KHOAN PHAI TRA, PHA! NOP INGAN 110 KHAC
31/12/2014 01/01/2014 VND VND
Kinh phi Gong down 25.039.870 61.341.194
Baia hiem x5 hei 7.378.984
Phai tra ve co phAn hoa 105.665.700 105.665.700
Phai tra cho xi nghiep (*) 22.398.136.862 23.492.070.007
Xi nghiep 1 2.867.707.6/7 4.644.125 606
Xi nghiep 2 17.895.536.356 16383.940.907
Xi nghiep Xeiy 1Zp va DIM int C6ng nghiep 1.634.892.889 2.464.003.494
Phai tra c6 arc cho c6 dOng 1.652.169.000 1.062.768.000
Phai tra tien ISi vay t5p down 182.870.724 91.435.362
Phai tra, phai nop khac 13.300.000 3.300.000
24.377.182.156 24.823.959.247
(•) Chi tit &roc trinh bay t?i thuyet minh s6 7
15 . VON CHO Set HI1U
a) Bang d6i chieu bleat Ong cira von chi) sir h&u
Von dAu to cua Qup dAu to phat Qup du phong tai Lgi nhu5n chua Chia so. hal, trien chinh phial phOi COng
VND VND VND VND VND
S6 du• dAu nam try& 27.000.000.000 586.817.244 859.151.396 3.113.566.077 31.559.534.717
LSi trong nam 3.713.465.945 3.713.465.945
Trich 1$p cac qup 185.673.297 (185.673.297)
Tam (mg c6 tire nam nay (1.485.000.000) (1.485.000.000)
Trich guy khen tharang phiac 191 (1.485.386.378) (1.485.386.378)
Tad) thin lao HDQT (96.000.000) (96.000.000)
Giam khac 18.736.993 18.736.993
S6 du• cuoi niim trutre 27.000.000.000 586.817.244 1.044.824.693 3.593.709.340 32.225.351.277
LAi trong nam 4.111.001.629 4.111.001.629
Trich I p cac qu9 3.593.709.340 202.177.737 (3.795.887.077)
Tom Ling CO tire nam nay (1.620.000.000) (1.620.000.000)
Trich qup khen thardmg phac lqi (1.617.421.899) (1.617.421.899)
Trich thin lao HDQT (48.000.000) (48.000.000)
S6 du- cal nilm nay 27.000.000.000 4.180.526.584 1.247.002.430 623.401.993 33.050.931.007,
19
Cling ty Co phi') Co khi Cao su Bio cao tai chinh
S6 12, Strong HT25, Khu Ph6 2, Phu&ng Hip Thanh, QuAn 12. Tp.HCM nam tai chinh ket thac ngay 31/12/2014
Theo Nghj guy& dm Dal H9i diAng c6 (tong thuang Men nam 2014 ngay 08 thing 05 nam 2014, Cong ty cling b6 viec phan
phi 19i nhuAn nam 2014 nhu sau:
Ty le SS lien
Kb qua kinh doanh sau thud
Trich Quy du phong tai chinh
Thu lao HDQT
Quy khen thuerng phac Iqi Chi tra c6 tac
(Wong ring m3i c6 phin nhAn 600 VND/ Co Olin)
100,00%
4.92%
1,17%
39,34%
39,41%
VND
4.111.001.629
202.177.737
48.000.000
1.617.421.899
1.620.000.000
b)
L91 nhufm sau thud chua phan phi
Chi tiet von dAu ttr cua chu so' hOu
15,16% 623.401.993
TS/ Cu6i nam Ty le DAu nAni
VND VND
Tel) down Cling nghiep Cao su Viet Nam 60,00% 16.200.000.000 60,00% 16.200.000.000
C6ng ty TNHH MTV Cao su Phu Rieng 32,05% 8.654.000.000 4,27% 1.154.000.000
Cling ty TNHH MTV Cao su Tan Bien 0,00% 1,85% 500.000.000
Cling ty TNHH MTV Cao su Chu Pr6ng 0,00% 7,41% 2.000.000.000
Cling ty TNHH MTV Cao su Binh Long 0,00% 3,70% 1.000.000.000
Cong ty TNHH MTV Cao su Mang Yang 0,00% 7,41% 2.000.000.000
C6ng ty TNHH MTV Cao su Chu se 0,00% 7,41% 2.000.000.000
V6n gbp dm the nhan 7,95% 2.146.000.000 7,95% 2.146.000.000
c)
100% 27.000.000.000 100% 27.000.000.000
Cac giao dich ve von voi cac cha s& hOu vh phan ph6i co arc, chin lqi nhuan
Nam nay Nam truck
VND VND
V6n dAu to caa cha s9 hay
- Van g6p elan nam 27. 000. 000. 000 27.000.000.000
- Von gap cuai nam 27.000.000.000 27.000.000.000
Co tire, Iqi nhuAn da chia
d)
- Co nit% Iqi nhuOn chia tren Iqi nhuan nam fluor
Co phieu
1.620.000.000
Cu6i nam DAti nam
S6 Itrcrng c6 phieu citing ky phat hanh 2.700.000 2.700.000
SO lucmg c6 phieu da ban ra cling chin%
- Co phidu ph6 thOng 2.700.000 2.700.000
S6 lucmg c6 phieu dang Iuu hanh
- Co phiin pito thong 2.700.000 2.700.000
Menh gin c6 phieu dang Iuu hanh (10.000 VND/ C6 phieu)
20
BA° cio thi chinh Cong ty C6 phin Co. khl Cao su
So 12, fluting HT25, Khu Ph8 2, Phtrbng Hiep Thanh, Quen 12, Tp.HCM ntim tai chinh ket thitc ngtly 31/12/2014
16 .TONG DOANH THU BAN HANG VA CUNG CAP DICH VV
Nam 2014 Nam 2013
VND VND
Doanh thu ban thanh phinn 85.761.667.818 70.979.922.770
Doanh thu cung cap djch vp 9.529.510.102 8.103.149.995
Doanh thu ban hang h6a 296.275.000 269.650.000
95.587.452.920 79.352.722.765
17 .CAC KHOAN GIAM TRU DOANH THU
Nam 2014 Nam 2013 VND VND
Hang ban bj tra 354.018.545
354.018.545
18 . DOANH THU THUAN BAN HANG VA CUNG CAP INCH V1.1
Nam 2014 Nam 2013 VND VND
Doanh thu thuin ye ban thanh phAm 85.407.649.273 70.979.922.770
Doanh thu than djch vv 9.529.510.102 8.103.149.995
Doanh thu thuAn ve ban hang h6a 296.275.000 269.650.000
95.233.434.375 79.352.722.765
19 .GIA VON HANG BAN
Nam 2014 Nam 2013 VND VND
Gift v6n cua thanh phim 67.497.950.532 61.258.104.080
Gia v6n cita djch vv dA cung cap 5.831.933.457 5.433.451.704
Gia von dm hang ban 248.500.000 250.000.000
73.578.383.989 66.941.555.784
21
Cling ty C6 plan Co khi Cao su Bat° cao tiii chinh
S6 12, fluting HT25, Khu PhO 2, Phut:mg Hiep Thanh, Quart 12, Tp.HCM nAm tai chinh ket that ngity 31/12/2014
20 . DOANH THU HOAT ONG TAI CHINH
Nam 2014 Nam 2013
VND VND
Lai tien giri, tien cho vay
Co tire, Iqi nhuan dtrqc chia
Lai chenh Itch t9 gift phat sinh trong num
Lai chenh Zech t gia do dimh gia I@i s6 du cu6i Mitt
21 .CHI PHI TAI CHINH
27.062.585 33.797.254
10.000.000 9.000.000
6.213.738
67.446.881
110.723.204 42.797.254
Nam 2014 Nam 2013 VND VND
Lai tien vay
chenh Itch t9 gia phat sinh trong num
Dy phang giam gift cac khan deu to
945.224.091 965.585.517
132.000.000
1.901.018 37.473.986 4
1.079.125.109 1.003.059.503
22 .CHI PHI BAN HANG
Nam 2014 Nam 2013
VND VND
Chi phi nguyen lieu, vOt lieu
Chi phi bao hanh
Chi phi djch vy mua ngohi
Chi phi Ichic Wing tien
7.460.000 65.591.300
54.074.335 69.111.413
1.137.958.138 770.725.738
173.560.916 110.690.909
1.373.053.389 1.016.119.360
23 CHI PHI QUAN LI? DOANH NCHICP
Nam 2014 Nam 2013
VND VND
Chi phi nguyen lieu, vet lieu, d6 dung
469.704.885 526.754.395 Chi phi nhan tong
5.308.559.358 1.211.190.745 Chi phi khiu hao tai sari co djnh
180.542.748 241.588.702
Thue, phi, le phi
26.561.824 27.969.890 Chi phi du phong 4.999.884.934 2.316.447.689 Trich lap Qu9 Oat [den khoa hoc vi ding nghe
294.756.468
Chi phi dich vy mua ngoai
827.849.730 540.180.090 Chi phi khic bang tien
2.074.531.529 1.238.525.382
14.182.391.476 6.102.656.893
22
Cling ty CO phin Ca kill Cao su 13go csio tai chinh
SE 12, fluting HT25, Khu Ph§ 2, Phu&ng Hip Thanh, QuOn 12, Tp.HCM nam tai chinh lc& thiic ngay 31/12/2014
24 .THU NHAP KHAC
Nam 2014 VND
Nam 2013 VND
Hoar) nh#p Quy phat triin khoa hoc va Ong nghE
Thu nh#p khic
206.051.497
4.901.869
769.477.623
15.081.527
210.953.366
784.559.150
25 . CHI PHI KHAC
Nam 2014 VND
Nam 2013 VND
Cac khoan phat thug
39.371.831
Chi phi khac
2
23.031.568
62.403.399 AR
yti
26 .THUE THU NHAP DOANH NGH1CP
Nam 2014 VND
Nam 2013 VND
Thai TNDN to hoot Ong kinh doanh chinh
Tiing Iqi nhutin ke toan au& thug TNDN
Clic khan ditu chinh tang
am khan diEu chinh giam
Thu nhOp chju thug Thu nh#p doanh nghiEp Thus TNDN (thuE suit 25%) ThuE TNDN (thuE suit 22%) Thud TNDN bE sung cac nam (mac
5.342.156.980
479.152.900
(225.149.193)
5.596.160.687
1.231.155.351
5.054.284.230
1.444.033.808
(1.349.066.364)
5.149.251.674 1.287.312.919
53.505.366
2
Chi phi thuE TNDN hiEn hanh
That Thu nh$p doanh nghiEp phisi n§p dau nam
Thus Thu nhOp doanh nghiEp da n§p trong nam
1.231.155.351,
1.066.967.584
(1.737.727.547)
1.340.818.285
1.125.107.623
(1.398.958.324)
ThuE TNDN phni n§p cu6i nam tir hoot d§ng KD chinh 560.395.388 1.066.967.584
23
114
APC
CBngtyCBphenCakhiCaosu Rio cho tai chinh
S6 12, Dutmg HT25, Khu Ph6 2, Phuang Hip Thanh, Quin 12, Tp.HCM nam tai chinh ket thtic ngity 31/12/2014
27 . LAI CO BAN TREN CO PHIEU
Viec tinh loan Iii co ban tren c6 phieu c6 the phan phi cho cac c6 d6ng sa hau c8 phan phi thOng cua Cong ty duqc thuc
hien dual tren cac s6 lieu sau :
Nam 2014 Nam 2013 VND VND
T6ngl9i nhuin sau thus 4.111.001.629 3.713.465.945
C6 phi& phi thong luu luinh binh quan trong nam 2.700.000 2.700.000
Lai ca bin tren c6 phieu 1.523 1.375
28 .CHI PHI SAN XUAT KINH DOANH THEO YEU TO Nam 2014 Nam 2013
VND VND
Chi phi nguyen lieu, vat lieu, c16 dung 54.228.930.008 55.268.519.754
Chi phi nhan cong 16.347.402.390 11.347.960.497
Chi phi khiu hao tai san c6 djnh 1.559.174.837 1.122.708.111
Chi phi (iv phong 4.999.884.934 2.316.447.689
Chi phi djch vy mua ngoai 10.534.252.132 6.315.488.485
Chi phi khic bang tin 1.656.647.557 2.393.905.995
89.326.291.858 78.765.030.531,
29 .CONG C1,1TAI CHiNH
Chc loyi cong cu tai chinh cha C8ng ty
Gia trj ghi s6 ka loan
Tai sin tai chinh
31/12/2014 01/01/2014
Gia g6c Dy phong Gia gOc Du phong
VND VND VND VND
Tien va cac khan tucmg ducrng tien 10.722.592.596 4.702.882.851
Phai thu khach hang, phai thu khic 37.889.674.774 (9.189.402.869) 46.462.130.495 (4.189.517.935)
Diu to did hurt 200.000.000 200.000.000
48.812.267.370 (9.189.402.869), 51.365.013.346 (4.189.517.935)
Gia trj ghi s6 ke tom 31/12/2014 01/01/2014
VND VND
Nqphhi tra tai chinh
Vay vat nq 15.285.602.815 15.456.515.045
Phai trit ngutri bin, phai frit khic 25.204.335.519 26.164.962.560
Chi phi phai tra 54.944.440 47.550.072
40.544.882.774 41.669.027.677
Tai sin tii chinh va nq phai tra tii chinh chua ducc danh gift lai theo gig trj hqp ly tai ngay kat thiic ky Ice twin do Thong tu 210/2009/TT-BTC vi cac quy djnh hien hanh yau eau trinh bay Bao cao tai chinh va thuyet minh thOng tin d6i yeti cong cu tai chinh nhung kh8ng Qua ra cic htrang can twang &rang cho viec danh gift vi ghi nhan gii trj hqp ly dm cac Iii sin tii chinh vi nq phai tra tai chinh, ngoai trir cac khoitn trich lap du phOng nq phai thu kh6 doi vi du phong giarn gia cac khoan dilu to chi ng khorin di duqc neu chi Wet tui cac Thuyet minh lien quan.
24
Bao cao tai chinh CEng ty C6 phin Ca khi Cao su
S6 12, Dutmg HT25, Khu Ph6 2, Phu&ng Hiep Thanh, Quin 12, Tp.HCM nam tai chinh kit thac ngay 31/12/2014
Quin IY rid ro tai chinh
Rai to tai chinh cua CEng ty bao g6m rai ro thj truang, rai ro tin dung va rui ro thanh khoan. C6ng ty da xay d,rng he th6ng kiem soat nhim dam bao so can bang 6 mix hqp ly gitta chi phi rai ro phat sinh va chi phi quan ly.rai ro. Ban Giam d6c ang
ty c6 trach nhiem theo &Si quy tranh quan ly raj ro dam bao so can bang hqp ly gia rai ro va kiem soat rai ro.
Rril ro truallg
Hoot dOng kinh doanh cue Cong ty se chu yeu chju rai to khi c6 so thay del ve gia, ty' gia hoi doai va lai suet.
Rai ro ve gia:
COng ty chju rui ro ve gia cua cac cong co yen phat sinh tir cac khoan dAu to c6 phieu ngin hon va dai hon do tinh kh8ng chic chin ye gia twang lai cua ceo phieu dAu to. Cac khoan dAu to c6 phieu ciai hon duqc nam giu• vai moc dich chitin luqc law dai, tai WA diem kit thilc nam tai chinh C6ng ty chtra co ke hooch ban cac khoan dau to nay.
Rai ro ve ty' gia hei doai:
C6ng ty chju raj ro ve ty gia do gia trj hqp ly cua cac 1u6ng Oen trong twang lai caa mot ding cp tai chinh se bien ging .theo nhang thay doi cua ty gia ngooi khi cac khoan vay, doanh thu va chi phi cua ang ty duce thoc hien bing dan vi tien ti' khac v6i tieing Viet Nam.
Rai ro ve lai suit:
ang ty chju rui ro ve lai suit do gia trj hqp ly cua caclu6ng lien trong tucmg lai cua m64 cong co tai chinh se bien ding theo nhang thay doi cua 18i suet thj trutmg khi Cong ty c6 phat sinh cac khoan tien girl c6 hoic kh6ng c46 ky hon, cac khoan vay va nq chju lai suet tha n6i. C6ng ty quan ly raj ro lai suet bang cach phan tich tinh hinh conh tranh tren thj trutrng de c6 doge cat Ili suet c6 Iqi cho mic dich cua Cfing ty.
Rfil ro tin dyng
Rai ro tin dung la rai ro ma mot ben tham gia trong mot cong co tai chinh hoc hqp dOng khang c6 khi nang thoc hien duqc nghla vo cua minh din den ton diet ve tai chinh cho C6ng ty. C6ng ty c6 cac raj ro tin ding tit hoot ding san xuit kinh doanh (chi' yeu dbi vii cac khoan phai thu khach hang) va hoot Ong tai chinh (bao gam tien girl ngan hang, cho vay va cac Ong co tai chinh khac)
Toi ngity 31/12/2014
TO I nam Tren I nam tra xaing den 5 nam Tren 5 nam ang
VND VND VND VND
Tien va cac khan twang ducmg tien 10.722.592.596 10.722.592.5%
Phai thu khach hang, phai thu khac 28.700.271.905 28.700.271.905
Diu tu dai hon 200.000.000 200.000.000
39.622.864.501 39.622.864.501
Toi ngay 01/01/2014
Tien va cac khoan twang throng tien 4.702.882.851 4.702.882.851 Phai thu khach hang, phai thu khac 42.272.612.560 42.272.612.560 DAu tu dai hon 200.000.000 200.000.000
47.175.495.411 47.175.495.411
25
Citing ty phAn Ca khi Cao su BA° cao tai chink
s6 12, Dutmg HT25, Khu Ph6 2, Phutmg Hiep Thanh, Quail 12, Tp.HCM nam tai chinh kat thac ngay 31/12/2014
Rtii ro thanh khan
Rai ro thanh khoan la raj ro Cong ty gap kilo khan khi thuc hien cac nghla vv tai chinh do thi4u v6n. Rai ro thanh khoan clan Cong ty chaff yeu phat sinh lir viec cac tai san tai chinh va ng phai tra tai chinh c6 cac thai diem dao han khac nhau.
Thtri han thanh toan ciaa cac khoan ng phai tra tai chinh dua tren cac khoan thanh toan du kien theo hgp d6ng (tren co ser dong tien dui cac khoan g6c) nhu sau:
Tai nghy 31/12/2014
Tir I nam tra xu6ng
Tren I nam den 5 nam Tren 5 nam COng
VND VND VND VND
Vay va ng 15.285.602.815 - 15.285.602.815
Phai tra ngutri ban, phai tra khac 24.846.302.119 358.033.400 25.204.335.519
Chi phi phai tra 54.944.440 54.944.440 T1
40.186.849.374 358.033.400 40.544.882.774 NF
Tai nghy 01/01/2014
Vay va ng 15.456.515.045 15.456.515.045 ai
Phai tra ngutri ban, phai tra khac 25.806.929.160 358.033.400 26.164.962.560 Chi phi phai tra 47.550.072 47.550.072
41.310.994.277 358.033.400 41.669.027.677 )AN
Cong ty cho rang mac de tap trung rui ro C16i vdri viec tra ng IA that). COng ty c6 kha nang thanh toan cac khan ng den han lir clang tien tCr hoot Ong kinh doanh va tien thu tir cac tai san tai chinh dao han.
30 . NHUNG SI,CKICN PHAT SINH SAU NGAV KET THUC KY KE TOAN NAM
}<hong c6 s‘r klen trung yeu nao xay ra sau ngay lap Bao cao tai chinh dai h6i dugc (lieu chinh hay ding b6 bran Bao cao tai chinh.
31 .NCHICP VI) VA SO DU' Vol CAC BEN LIEN QUAN
Trong nam, C6ng ty c6 cac giao djch vai cac ben lien quan nhu sau:
M6i quan he Nam 2014 Nam 2013 VND VND
Doanh thu ban Ming, cung cap djch vu
Ofing ty TNHH MTV Cao su Phu Ring Co (long 1.782.475.000 1.872.690.000
COng ty TNHH MTV Cao su Binh Long Co (Jong 89.600.000 2.868.890.650
C6ng ty TNHH MTV Cao su Tan Bien Co d6ng 2.768.639.091 1.235.835.500
C8ng ty TNHH MTV Cao su Chu Prong Co dong 681.801.455 6.339.352.207 Thanh twin ben van vay
- Thp doin COng nghiOp Cao su Viet Nam Cong ty me 1.095.690.759 Lai vay v6n
- Tap down C6ng nghiep Cao su Viet Nam ang ty con 365.741.448 344.406.531
32 . SO LICU SO SANH
S6 lieu so sanh s6 lieu tren Bao cao tai chinh cho ram tai chinh k& thuc ngity 31 tilling 12 nam 2013, da ductc C6ng ty TNH Kiem town DTL kiem loan.
'NHH 704N
Nguyen Thj Thanh Thao
Ke twin Muhl
Pham Hang Hai
T6ng Giam d6c
Tp. Ho Chi Minh. ngity 27 'hang 03 nany 20/5
Cong ty Co Oat' Co. khi Cao su
S6 12, fluting HT25, Khu Phi 2, Phubng Hiep Thanh, Qu#n 12, Tp.HCM
Bao cgo tai chinh
nam tai chinh ket thuc ngay 31/12/2014
S6 du vai cac ben lien quan tai ngay ket thuc kj, ke toan: Mesi quan he 31/12/2014 01/01/2014
VND VND
Phfli thu tien hang
COng ty TNHH MTV Cao su Binh Long C6 &Ong 252.922.486 2.365.499.715
COng ty TNHH MTV Cao su Chu Prong Co don 1.551.350.000 5.669.652.000
C6ng ty TNHH MTV Cao su Mang Yang C6 Tong 182.710.000 922.350.000
Cong ty TNHH MTV Cao su Phu Rieng Co dOng 49.775.000 858.640.001
Cong ty TNHH MTV Cao su Tan Bien C6 dOng 394.229.500 316.104.027
Phai tra von vay
- Tip doan C6ng nghiep Cao su Viet Nam Cong ty con 5.000.000.000 6.095.690.759
Phai trh !Ai vay
- T#p &an Cong nghiep Cao su Viet Nam C6ng ty con 182.870.724 91.435.362
Giao djch vOi ate ben lien quan khac nhu sau:
Nam 2014 Nam 2013
VND VND
- Thu nh#p caa HDQT vit Ban Icing Gam d6c 978.493.806 472.875.000 tlt
27