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Thdng 03 ndm 2016

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sAo cAo KEr euA HoAr DQNG KrNH DoANH Hop NHAr

sAo cAo LuU CHUYEN TIEN TE HOP NHAT

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02 Huynh Khuong Ninh Street, District 1, Ho Chi Minh City

Tel: (84-B) 391 0 5401 / Fax: (84-B) 391 0 5402Ha Noi Branch: Room 14A7,137 Nguyen Ngoc Vu Building,

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Tel: ( B4-4) 6285 9222 I Fax: (84-4) 6285 g't1 t

Email: hanoi@vietlandaudit.com.vn

Sd: ;tl\ /2016/BCrc-Krv/HN

BAO CAO KIEM TOAN DOC LAP

Cdc c6 tl6ng vi ffqi Odng quf,n triC6ng ty Cd ptrAn DAu tu Cao su Quing Nam

Chring t6i da ki6m to6n 86o c6o tdi chinh hqp nh6t kdm theo cria Cdng ty C6 phAn DAu tu Cao su Quing Nam.(gqi

tat la;'C6og ty"), dugc lflp ngdy 2510312016: fi trang 3 di5n trang 31, bao gdm Bang cdn d5i kt5 to6n hqp nh6t tpi

ttgiry 3l/1212015, B6o cao t6iqua ho4t tlQng kinh doanh hqp nhdt, 86o c6o luu chuy6n ti6n tQ hqp nh6t cho n6m tdi

chinf, ti5t thric cirng ngdy vd Bin thuy6t minh 86o c6o tdi chinh hqp nh6t.

Trfch nhi6m cria Ban Gi6m tl6c

Ban Giiim d6c C6ng ty chiu tr6ch nhiQm v6 viQc lQp vd trinh bdy trung thpc vd hqp ly B6o c5o tdi chinh hqp nh6t

cta COng ty theo chuAn mlrc kii to6n, ctr6 OO ki5 toan doanh nghiQp ViQt Nam vd cdc quy dinh ph6p lf c6 li6n quan

d6n viqJap vd trinh bdy Et6o c6o tdi chinh hqp nh6t va chiu tr6ch nhiQm vd ki6m so6t nQi bO md BanGi6m diic x6c

dinh ld "An

ttri6t de dam bao cho viQc lpp vd trinh bdy 86o c6o tdi chinh hqp nh6t kh6ng c6 sai s6t trqng yi5u do gian

lfln ho{c nhAm 6n.

Trfch nhi6m cria Ki6m tofn vi6n

Tr6ch nhiQm cria chring tdi ld tlua ra f kir5n ve B6o c6o tdi chinh hqp nh6t dga tr6n k6t qui cta cuQc ki6m torin.

Chfng t6i di tii5n hann-ti6m to5n theo c6c chuAn myc ki6m to6n ViQt Nam. C6c chuAn mgc niy y6u cAu.chring t6i

toa, ti,i chuAn mgc vd c6c quy <tinh vC tlao dtc nghA nghiQp, lgp k6 hoach vd thUc hiQn cuQc ki6m torln tl6 tlat t1uo. c

sg dim b6o hqp * vC viQc li-Qu B6o c6o tdi chinh hqp nh6t cta Cdng ty c6 cdn sai s6t trgng y6u hay kh6ng.

C6ng viQc ki6m to6n bao g6m thgc hiQn c6c thir t1rc nhim thu thdp c6c bing chimg ki6m to6n vC c6c s6 liQu vi*ruyEt -iof, trCn B5o c6o tai chinh hqp nh6t. Cac thri tgc ki6m toan du-o. c lga chgn fira tr6n x6t do6n cria ki6m to6n

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thlrc t6, tuy nhi6n kh6ng nhim muc dich dua ra 1f ki6n vC higu quA cria ki6m so6t nOi b0 cria C6ng ty. C6ng viQc

ki6m to6n-cfing bao g6m drlnh gi6 tinh thich hqp cta c6c chinh s5ch ki5 toan dugc 5p dpng vd tinh hqp lli cria c6c

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cho f ki6n ki6m to6n cria chring t6i.

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y6u tinh hinh tAi chinh cria C6ng ty t4i ngdy 3lll2l2}l5 cfing nhu ki5t qui ho4t tlQng kinh doanh vd tinh hinh luu

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Hd NAi, ncdy 30 thdng 0) ndm 2016

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A. TAI sAN NcAN TmN

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1. TiAn

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B. TAr sArv nAr n4N

I. Cfc kho6n phdi thu dhi hgn6. Phai thu ddi hpn kh6c

II. TAi sf,n c6 dlnhl. Tdi san cO Ainfr hiru hinh- Nguy€n gid- Gid tri hao mdn lily kd3. Tdi sin c6 Ointr v6 hinh- Nguy€n gid- Gid tri hao mdn l{iy kiiIII. B6t dQng sf,n tliu tu- Nguy6n giriIV. Tei s6n d& dang dii h4n2. Chi phl xdy dpg co bin dd dangV. DAu tu tiri chinh diri h4n2. DAu tu vdo c6ng ty li6n doanh, li6n k6t3. DAu tu g6p v6n vdo don vi khiicVI. Tei sin ddi h4n khfcl. Chi phi tr6 trudc ddi h4n5. Loi th6 thucrng mpi

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CONG TY Co PHAN DAU TII CAo SU QUANG NAMThdn Phi Son, xi 84 huyQn D0ng Giang, tinh Qudng Nam

86o cr{o tii chinh hqp nh6tCho n6m tdi chinh k6t thric ngdy

3l th6ng 12ndm2015

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I. THONG TIN KHAI QUAT

l. C6ng ty m9

Mius6Bog-DN

C6ng ty C6 phAn DAu tu cao su Qu6ng Nam dugc d6i tcn tu C6ng ty C6 phAn dAu tu vd san xu6t Viet Han(sau ddy ggi tat ta "C6ng ty") la Cdng ty Cd phAn dugc thanh lQp theo Gi6y chung nhQn cl6ng k), kinhdoanh lAn ilAu sii 33030700039 ngdy 14 thdng0T ndm 2003 do S0 Kti hoach vd DAu tu Tinh Qu6ng Namcdp.

Tu.ngdy thdnh lQp di5n nay C6ng ty dd.c6 15 6n di6u chinh Gi6y chimg nhQn d[ng ry kinh doanh. TheoGi6y chrmg nh$n thay d6i kinh doanh Dn tht 14, COng ty da d6i ten fi C6ng CP DAu tu vd San xu6t ViQtHan thanh C6ng ty C6 phan D6u tu Cao su Qudng Nam, vd chuy6n tr.u sd chinh v€ thOn Phf Son, x6 Ba,hyVQn D6nS. Giang, tinh Quang Nam. GiSy chimg nh6n Ddng hf doanh nghiQp C6ng ty c6 phdn thay d6ilan thft 15 s6 4000386181 ngdy 25 thdng l1 n6m 2015.

Ho4t tlQng chfnh cria C6ng ty Id:

San xuAt ddy cdp, sqr c6p quang hgc; Sin xu6t thii5t bi d6y d6n di6n c6c lo4i; San xu6t, truyen tAi vd phdnpn6i Aign (Chi tii5t: thriy ttiQn, san xu6t diQn kh6c...); Sin xu6t sin phAm tu plastic (Chi tit5t: sin xu6f 6ngnhga cfmg, 6ng nhga m6m); Xdy dpg c6ng trinh ddn dgng, giao th6ng, k! thupt; Kinh doanh b6t rlQng san,quyAn st dr,rng tl6t thuQc chri sO htu, chri srl dung hoflc ili thu6; Khai th6c d6, cdt, s6i, d6t s6t; Tr6ng cdycao su; Khai th6c g5; Khai thdc quflng d6ng; Khai th5c quflng s6t; San xu6t linh kiQn <liQn t& (Chi ti6t: sinxu6t c6c thi6t bi tliQn tho4i); San xu6t thriy tinh vd san phAm tu thriy rinh; B6n bu6n thii5t bi vd linh ki€ndiQn tu, vi6n th6ng (Chi ti6t: b6n budn c5c thi6t bi tliQn tu, vi6n th6ng, thi6t bi <tign tu rli6u khi6n, thiiSt Uiph6t s6ng, linh kiQn tliQn thopi); Tr6ng rimg vd chdm s6c nmg l6y g5; Sin xudt ddy, cdp di6n vi tliQn tukh6c; San xu6t xi m[ng, v6i vd thpch cao; Sin xu6t san ph6m kh6c tu plastic; Sin xu6t bQt gidy, gi6y vd bia;San xu6t sdn phAm chiu hia; SAn xu6t sin phAm g6m sri kh6c; San xu6t bC tdng vd c6c sin phAm tu xi mangvd thpch cao; B6n bu6n kim loai vd qupng kim loai; Sin xu6t cao su t6ng hqp dpng nguy6n sinh; Sdn xu6tkim lopi mdu vd kim lo4i quf; Ban bu6n thi6t bi ilien lpnh, diQn co; SAn xu6t phan b6n vd hqp ch6t ni to;Bdn bu6n gi6,y cdc loai; Hopt tl$ng vi6n th6ng c6 d6y; San xudt v6t liQu x6y dUng tu tt6t set; Hopt tlQng viSnth6ng kh6ng ddy; Tim ki6m, thlm dd, khai th6c khoSng sin (tru kho6ng s6n c6m)...

C6ng ty c6 t4r sd chinh t4i : Th6n Phri Son, x5 Ba, huyQn D6ng Giang, tffi Quang Nam

C6ng ty con tluqc hqp nh6t

COng ty Cd phdn Khodng sdn Qudng Nam* Eia chi: Khu B, L6 4, Khu COng nghiQp DiQn Nam - DiQn Nggc, huyQn DiQn Bdn, tinh Quing Nam* Ty le loi ich cria c6ng ty m9 t4i ngdy 3lll2l20l5:75%*

Quydn bi6u quy6t cria c6ng ty m9 t4i ngity 3l/1212015:75%o

COng ty Cd phfrn COng nghiQp Cao Su Qudng Namx Eia chi: Thdn Phf Son, xd Ba, huyQn Ddng Giang, tinh Qu6ng Nam* Ti lQ lqi fch cria c6ng ty me tai ngiry 3lll2/2015:98,04o/o* Quy6n bi6u quy6t cria cdng ty m9 t4i ngity 3lll2/2015:98,04o/o

C6ng ty li6n k6t tluqc hqp nh6t

C6ng ty Cd phdn Ddu tr Develyn* Dla chi: 56 9 LC DuAn, phudng Hdi Chdu l, qufln Hdi Chdu, TP. Da Ning.* Ty le lqi ich cria c6ng ty mq tai ngiry 3l/12/2015:49Yo* Quy6n bi6u quy6t cria cdng ty m9 t4i ngity 3111212015:49%o

COng ty Cd phdn Cao su Sao vdng* Dla chi: 56 231 - D.NguyEn Trdi - P.Thugng Dinh - Q.Thanh Xudn - TP.Ha NOi.* Ty le loi ich cria c6ng ty mg t4i ngdy 3l/12/2015:20,00yo*

Quy6n bi6u quy6t cria c6ng ty m9 t4i ngiry 3l/12/2015:20,00Yo

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coNc ry co pnAN oAu tI cAo su quANc NanrTh6n Phri Son, x5 B4 huyQn DOng Giang, tinh Qu6ng Nam

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COng ty CP Khai thtic vd Cnii Oidn Khoting sdn eudng Nam* Dia chi: Khu 5, thitrdn Ai Nghia, huy6n D4i LQc, eu6ng Nam* Ty l9 lqi ich cria c6ng ty me tpi ngdy 3tlt2l20t5:33.33%*

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Cdng ty TNHH Throng Mqi Hodi M!* Dia chi: Th6n Hy Th6, xd Hodi Chdu Bic, huy6n Hodi NhoaL Btnh Dinh* Ty lQ lqi ich cria c6ng ty me tpi ngdy 3llt2l20t5:25%* Quydn bi6u quyi5t cria c6ng ty m9 tpi ngity 3t/12/2015:25%o

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co sd LAp BAo cAo rnr cHiNH v.i ri KE ToAN

Co s& lfp b6o c6o tiri chinh

86o c6o tdi chinh kdm theo dugc trinh bdy bAng D6ng ViQt Nam (VND), theo nguy6n tic gi6 g6c vd phnhqp vtri ciic ChuAn muc Ki5 to6n ViQt Nam, HQ th6ng 16 torin Vict i{am va c6c quy dinh hid rrif, nac v6ke to6n tai Vi0t Nam.

K) kii tofn

Ndm tdi chinh cta c6ng ty oft oAu dr ngdy I th6ng I vd k6t thric vdo ngdy 3l th6ng 12.

Co s& hqp nh6t

B6o c6o tdi chinh hqp nh6t bao g6m 86o c6o tdi chinh cria Cdng ty vd Bdo c6o tdi chinh cria c6c cdng ty doC6ng ty kii5m so6t (c5c c6ng U cgn) duqc lflp cho d6n ngdy 3l thing 12 hingnam. ViQc ki6m so6t

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5i5t qua hopt ilQng kinh doanh ciua cdc c6ng ty con dugc mua l4i ho4c ban rli trong kj, dugc trinh bdy trong

B6o c6o K6t qud hoat ddng kinh doanh hqp nh6t tir ngdy mua ho{c cho di5n ngay ban krhodn dAu tu d c6ngty con d6.

Trong trudng hqp cAn thi6t, B60 c6o tdi chinh cria c6c c6ng ty con rlugc rti6u chinh d6 c6c chinh s6ch k6to6n ilugc 6p dUng tai Cdng ty vir c6c c6ng ty con kh6c ld gi6ng nhau.

Tdt ce cfuc nghiQp vu vd sti du gita c6c c6ng ty trong cung tQp dodn dugc lo4i b6 khi hqp nh6t gao c6o tdichinh.

Lqi fch cta c6 d6ng thi6u sO trong tdi san thudn cria c6ng ty con hqp nh6t iluqc x6c dinh ld m6t chi ti6uri6ng biQt t6ch kh6i phAn v6n chri sd hiru cria cO dOng crii cOng ry m9. Lqi ich cria c6'dOng thi6u s6 baog6m giStrf c6c lgi ich cria c6 dong thi6u s6 tpi ngdy trqp nhAt kinl Aoanh'ban dAu va phaniqr ich cta c6tl6ng thi6u s6 trong su.bit5n dQng Cria t6ng v6n cfui so hiru kc tu ngdy hqp nh6t kinh doanh. C6c kho6n 16tuong ftng vdi phAn v6n cria c6 OOng thi6u s5 vugt qu6 ptrAn v6nlia trq^ trong t6ng v6n chri sd hiru criac6ng ty con dugc.tfnh gi6m vdo phAn lqi ich cria C6ngty t u tt i c6 AOng thieu sl cO ignia vg rdng buQc vdc6 khi ndng bir dap kho6n 15 dO.

cHUAN MrI. c vA cHf De xf roAN Ap ou. Nc

Che dO k6 todn 6p dgng

COng ty 6p dung Ch6 dO k6 toan doanh nghiQp Viet Nam ban hdnh theo Thdng ir s6 2OO:2O!4/TT-BTC vdTh6ng tv 202/20|4|TT_BTC ngiry 22 thdng 12 ndm.20l4 cria BQ Tdi chinh, c6c ChuAn mgc kr5 to6n ViQtNam do B0 Tai chinh ban hanh vd c6c v6n bin sria d6i, b6 sung, hudng d5n thgc hiQn kdm theo.

Hinh thric s6 t 6 toao 6p dgng

Hinh thric sO t6 toan 6p dUng dugc ddng lqli cria C6ng ty ld k6 todn tr6n mfy tinh.

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coNc ry co pnix oau rUcAo su quirc x$rThOn Pht Son, xi Ba, huyQn D6ng Giang, tinh Quang Nam

Brlo c6o tiri chfnh hqp nh6tCho nEm tdi chinh k6t thric ngdy

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BAN THUYnT vrrNu BAo cAo rAr csinu MAusdB09-DN

3. Ap dqng chinh sfch k6 tofn mdi

Ngdy 22 thdng 12 ndm 2014, B0 Tai chinh dd ban hdnh Th6ng ta s6 20012014/TT-BTC hucrng ddn Ch6 dOki5 to6n doanh nghipp ("Th6ng tu 200") thay thr5 QuyrSt dinh-s 6 tstzooetqD-BTc ngity 20 rhing 3 ndm2006 ("Quyi5t dinh 15") vd Th6ng tu sd 20212014/TT-BTC vc hucrng d5n lap B6o c{o iai rnirrr riqp nh6tthay th6 cho c6c hudng d6n tien quan d6n l6p 86o c6o tdi chinh hqp ofr6t tai rirorg tu s6 t6ll2002/tr-srct'rgiry 3l/1212007 cria B6 TAi chinh c6 hiQu lgc cho c6c ndm tdi chinh bat dAu tu ho{c sau ngdy 01 th6ng 0ln6m 2015 tr& di.

B,6o c6o tdi chffi hqp nhdt cho n[m tdi chinh t6t thric ngiry 31112/2015, C6ng E 6p dUng l6p theo c6cTh6ng tu n6u tr6n. Anh huong c:t'la cdc thay il6i chinh s6ch k6 toan theo hucrng a5n cria-thOng tu200/2014/TT-BTC vd Thdng tv 202/20L41TT_BTC dugc 6p dgng phi frOi tO. C6ng ty dd b6 sung thuytitminh th6ng tin so s6nh tr6n 860 c6o tdi chfnh n[m 2015 d6i vor cdc chi ti6u c6 sg thay d6i khi 6p dpng cacth6ng tu neu tr6n vd Quy6t dinh l5l2oo6lQD-BTC tai Thuyist minh s6 VII.6 cta Biio c6o tdi chinh ndm2015.

cAc cHiNH sAcH rc roAN Ar oqNc

Ti6n vA cfc khodn tucrng tlucrng ti6n

Ti6n vd c6c khoin tucrng duong ti6n bao g6m: ti6n mflt t4i qu]; ti6n grii ng6n hdng; ciic khodn dAu tu nginhqn c6 thdi h4n thu h6i ho{c d6o han kh6ng-qu63 thangcg tna ndng chuyCn O6i A6 Oang thanh mQt luqngti6n x6c illnh vd kh6ng c6 rui ro trong chuyCn a6i ttranfr tidn t6 tu ngay mua khodn OAu ir OO tai thdi di6;b6o c5o.

Cdc khoin phii thu vd dq phdng nq kh6 tldi

C6c kho6n phii thu duo. c trinh bdy theo gi6 tri ghi sO trt Ai c5c kho6n dr,r phdng <luqc lflp cho c6c khod,nphii thu kh6 tldi.DU phdng nq ph6i thu kh6 ddi th6 hi6n.phAn giri trf cria ciic kho6n.phii thu md Cdng ty du ki6n khdng c6khd ndng thu h6i t4i ngdy k6t thric lcy ki5 to6n. 56 tang hodc gi6m sO'du tai khoan dg lhdng duo, c h4ch ioanvdo chi phi quin $ doanh nghiQp trong lcj,

Hdng t6n kho

Hdng tdn kfro dugc xdc tllnh tr6n co sd giri th6p hcrn gita gi6 g6c vd gi6 trf thudn c6 th6 thyc hi6n dugc. Girigl5c hdng t6n kho bao g6m chi phi nguy6n vai tiQu t,r" ti6p,iti pnitao d6ng tryc tii5p vi chiphi sdn *r6tchung, n6u c6, dtl c6 ilugc hdng t6n kho 6 dia di6m vd trqng th6ihiQn tai. Gi6 g6c crii hang t6n kho duo. cx6c clinh theo phuong ph5p binh"qudn gia quydn. Gi6 tri thudn c6 th6 thuc hiQn iluqc duoCx6c dfnh bAnggi|bdn u6c tinh tnr c6c chi phi d6 hoan thdnh cirng chi phi ti6p thf, ban hdng vd phdn ptr6i phat sintr.

Dg phdng cho hdng t6n kho dugc trich lip cJro phdn gi6 tri du kitin bi t6n th6t do c6c khodrn suy gi6m tronggi6 trl (do gi6m gi6, hu h6ng, k6m phAm ch6t, l5i thdi..) c6 th61ny ra d6i vdi nguyen vat tieu,in-anh pfrfm]hang ho6 t6n kho tlruQc quyen sO trtru cta Cdng E dUa tr6n b6ng chimg hqp fy u6 rU r"y'giu* gi6 tri taingdyk6t thric k}' k6 toan" 56 tang hopc giim khoan au phdng gidm gia hang t6n kho Auqc"hach to6n vdogi6 v6n hang b6n trong kj,.

Tdi sfrn c5 alnt hiiu hinh

Tdi san c6 ointr hiru hinh rlugc rrinh bdy theo nguyOn gi6 tnr gi6 tri hao mdn lfly kt5.

NguyAn gid

Nguy0n girl tdi s6n c6 Ointr hiru hinh mrla sfm bao g6m gi|mluavd toan b6 c6c chi phi kh6c 1i6n quan ff.ucti6p d6n vi6c dua tdi s6n vdo trpng thrii sin sdng sri aU"g.NguyQn gi5 tdi sin cO ainfr hitu hinh do t.u ldm, t.u xat dlmg bao gdm chi phi xdy dpg, chi phi san xuAtthuc t6 ph6t sinh cQng chi phi lip dflt vd ch4y thir.Circ chi phi ph6t sinh sau gh.i nhfln ban dAu tdi sin c6 Atnfr htu hinh tlugc ghi tf,ng nguy6n gi6 cria tdi sinn6u c6c chi phi nay chac chan ldm tdng lqi ich kinh ti5 trong tucrng lai do srl aung tai *, AZ. C6c chi phiph6t sinh kh6ng th6a m6n tli6u ki6n tr6n tluoc ghi nhan la chiphi sin xu6t, kinh do-anh hong kj,.

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c6Nc ry co pnAN oAu rUcAo su eua:c xarrTh6n Phri Son, xi B4 huy6n Ddng Giang. tinh euang Nam

86o c6o thi chfnh hqp nh6tCho ndm tdi chinh kOt thric ngdy

31th6ng 12nirrn2015

BAN THUytr vrrNn BAo cAo rAr cuiNn M6u si5 B 09 - DN

Khiiu hao

Tdi stn co.dinh hiru hinh dugc kh6u hao theo phuong ph6p tludng th8ng d1ra rren thdi gian htu dung udctinh, clr th6 nhu sau:

S5 n6m05 -2s06- l006 -1203 -0503 -07

Nhd crla vd vflt ki6n tnicMdy m6c vd thiist biPhuong ti6n vfln tii truydn d6nThiist bi dung cu quan lfTdi sin c6 Ointr hiru hinh kh6c

5. Tli sin c5 olnn v6 hinh

Mqi chi phi thgc t6 md doanh nghigp d6 chi ra thod mEn cl6ng thdi c6c ti6u chuAn sau md kh6ng hinh thdnhtdi s6n co einn hiru hinh thi dugc col la tai san c5 dinh v6 hin]r: (i) Chic chin thu au".. rqiirh fiirt e ;;;;tuong lai tu viQc sri dpng tdi s6n d6; (ii) C6 thdi gian sri dlmg tr6n I n6m trd l6n; (iii) Nguy6n gi6 tdi s6nphii rluo. c x6c rllnh mot cdch tin cQy vi c6 gi6 tri rL 30.000.000 \rND trd l6n.

Tdi s6n co ainl v6 hinh duoc trinh bdy theo nguydn gi6 hu gi6 tri hao mdn lfly k6.NguyAn gidNguy6n gi6 tdi s6n c6 Ointr v6 hinh mua ri6ng biQt bao g6m gi6 mua vd nhii'ng chi phi c6 li6n quan truc tiiSpdt5n viQc dua tdi sin vdo st dung nhu dg kii5n.

Nguydn gi5 tdi sin c6, Ainfr v6 hinh hinh thenh ffong qud trinh sdp nh6p doanh nghiQp c6 tinh ch6t mua laih gi6 tri hSp ly cria tdi stn d6 vio ngdy mua.

Khdu huo

Tdi s6n c6 oinrr v6 hinh cua Cgng ty ld phAn m6m k6 to6n, PhAn m6m kr5 toiin du-o. c kh6u hao theo phuongph6p iluong thEng trong thdi gian 5 ndm.

Crlc kho6n tIAu tu tii chinh

Hqp nhfu ktnh dounh

Tdi san, cdng.ncr vd c6ng nq ti6m tdng cria c6ng ty con ilugc x6c dinh theo gi6 tri hqp llf tai ngdy mua c6ngty con. 9at fy kho6n phu trQi ndo gifia giri mua vd tbng gi6 tri hSp l1i cria tni s6n du_o. c-muu Jrq. ghi nhflnl-d lqi th6 thu<mg mpi. Bdt k}, khoan tnir5u hut nao gita-gi; rnuu ua tong gi6 tri hqp lf cria tii si,n ctuoc muaduqc ghi nhfln vdo ki5t qut hoat <lQng kinh doanh cria t j, t 6 torin phrit sinh ho4t rlQng mua c6ng ry con.

Lgi ich.cria cO dOngthi6u sti tai ngdy hqp nh6t kinh doanh ban dAu dugc x6c dinh tren co sd tj lQ cria c6d6ng thi6u s6 trong t6ng gi6 tri hqp lf cria tii sin, c6ng ng vii c6ng nq ti6m tdng dugc ghi nh6n.

Diiu tu vdo cric cilng ty fiAn kift

Cdng ty li6n kiSt ld mQt _"9ng

ty md Cdng ty c6 inh"huong d6ng ke nhrmg kh6ng ph6i ld c6ng ry con hayc6ng ty li6n doanh cria C6ng ty.Anh hudng tling k6 th6 hiqn oquy6n tham gia vao viec Oouiu.a" quvtittlinh vO chinh s6ch tdi chinh vd hopt tlQng cta bZn nhQn dAu tu orr** kh6ng c6 anh humg ;d ;Arij[;so6t hoflc d6ng ki6m soiit nhtng chinh s6ch ndy.

Ktit qud ho4t tlQng kinh doanh, tdi sdn vi c6ng no cta c6c c6ng ty li€n kr5t duqc hqp nh6t trong B6o ciio tdichinl.sri.dgng.gh",ontq phdp v6n chri sd hiru. C6c khoing6p v5n li6n ki5t duqc triniiUay trong Eing c6n rl6ik6 to6n theo gi6 g6c dugc tti6u chinh theo nhirng thay tl6i trong phAn v6n g6p cria C6ng ty uio pfrfn tai ranthu6ncriac6|B ty licn k6t sau ngiy mya mroariOAu tu. cac t[oan fa cria"cong ty rier%t vu-d qua khoang6p vdn cria C6ng ty t4i c6ng ty li6n k6t rt6 kh6ng tlu-o. c ghi nh6n.

Trong trudng hqp mQt c6ng ty thanh vi6n cta Cdng ty thuc hi6n giao dlch v6i m6t c6ng ty li6n ttit voiC6ng ty, ldil16 chua thlrc hi6n.tuong img vdi phAn gOp-vOn cria C6n-g ry vio c6ng ry li6n f6t;duo. c lopi b6kh6i 86o c6o tdi chffi hqp nh6t.

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CONG TY Co PHAN DAU TLi CAo SU QLI\G \A}ITh6n Pht Son. xd Ba, huyQn D6ng Giang. tinh Quang Nam

Brio c6o tii chfnh hqp nh6tCho n[m tdi chinh kt5t thric ngdy

3l th6ng 12ndm2015

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BAN THUYET MINH SAO CAO TAT CUiXH M5u sii B 09 - DN

Cric khodn ddu U ch*ng khodn vd ctic khodn diu tn khric

C6c khoin dAu tu chimg kho6n vd c6c kho6n rlAu tu kh6c dugc ghi nhdn theo gi6 mua thuc t6 vd c6c chi phili6n quan tl6n giao dich mua c6c khoan <tAu tu.

Dq phitng tAn thdt cdc khodn itdu fir tdi chinh

Dg phdng t6n thdt cdc khoin dAu tu tdi chinh du-o. c trich lQp theo c6c quy rlinh v6 t<6 toan hi6n hdnh. Theod6, Cdng ty duqc ph6p trich lflp du phdng cho c6c khodn <lAu tu chimg kho6n t.u do trao A6i cO gia tri ghi s6cao hon gi6 thi truong t4i ngdy k6t thuc 1c1,ki5 toan. O6i vOi c6c khotn dAu tu tdi chinh ddi han, C6ng tytrich lflp d1r phdng n6u t6 chric kinh t6 md C6ng ty dang dAu tu bi 16, trt truong hqp l5 theo k6 troacn A-a

dugc x6c dinh trong phuong 6n kinh doanh tru6c khi dAu tu.

Lqi th| throng mqi

Lqi th6 thI*g mai tr6n B6o c6o tdi chinh hqp nhdt ld phAn phu trQi gita mric gi|phihqp nh6t kinh doanhso vcri ph6n lgi ich cria C6ng ty tong t6ng gi6 tri hqp ly cria iai s6n, c6ng nq vai6ng oq ii6. tdng cria c6ngty con, c6ng ty li6n k6t, ho[c clon vi g6p v6n li6n doanh tpi ngdy thlrc hipn nghiQp vu dAu to. fqi th6thucrng m4i dugc coi ld mQt lopi tdi sdn v6 hinh, dugc tinh kh6u hao theo phuong phdp tluong thdng tr6nthoi gian hiru dung u6c tinh cria lgi th6 kinh doanh d6 ld l0 ndm.

Lqi th6 kinh doanh c6 dugc tir viQc mua c6ng ty li6n ktSt duqc tinh vdo gi6 tri ghi s6 cria c6ng ty li6n kiSt.Lqi th6 kinh doanh tt viQc mua c5c c6ng ty con vd cdc co sd kinh doanh tl6ng ki6m so6t duo. c trinh bdyri6ng nhu m6t lopi tdi sin v6 hinh tr6n Bang cdn d6i k6 toan.

Khi ban c6ng ty con, c6ng ty 1i6n ki5t hoflc clon vi g6p vtin li6n doanh, gi6 tri cdn lpi cria khonn lqi thiithucrng m4i chua kh6u hao h6t <luqc tinh vdo khodn 15716 do nghiQp 4r nhugng ban c6ng ty tuorg fng.

Chi phi tri trufc

Chi phi tr6 tru6c bao g6m c6c chi phi ffi tru6c ngin h4n hodc chi phi tra mrdc ddi hpn trdn bdng can d6i kiS

toSn vd tlugc phdn b6 trong khoing thoi gian tri tru6c cria chi ptri tu-rg img v6i c6c lgi ich kinh ti5 dugct4o ra ttr c6c chi phi niy.

Cdc khoin phii tr6 vi chi phi trich trufcC6c kho6n phni ffi vA chi phi trich trudc iluqc ghi nhfln cho s6 ti6n ph6i tr6 trong tuong lai li6n quan d6nhang h6a vd dich vU d5 nhfln tlugc kh6ng php thuQc vio viQc C6ng ty il6 nhQn dugc h6a don cria nhd cungcdp hay chua.

Viin chri s& hfru

V6n tlAu tu cta chri sd hiru duo. c ghi nhpn theo s6 v6n thUc g6p cria chri sd htru.

Lqi nhufln sau thu6 chua ph6n ptr6i n s6 lqi nhu6n tu c6c hoat <lgng cria C6ng ty sau khi tnr c5c khoan tli6uchinh do 6p dung hOi t6 thay a6i ctrintr sSch ki5 to6n vd di6u chinh trOi t6, sai s6t trgng ytiu cria c6c n6mtru6c.

Doanh thu

Doanh thu dugc ghi nh6n khi C6ng ty c6 khd nlng nhfln dugc c6c lgi ich kinh t6 c6 th6 x6c <linh ilugc m6tc6ch chdc chin. Doanh thu tlugc x6c tlinh theo gif tri hqp ly oLa cdc khoan dd thu hoic sE thu dugc sau khitnr di c6c khoan chi6t kh6u thuong mpi, gi6m gi6 hdng b6n vd hdng b6n bitra l?i.

Dounh thu bdn hdng

Doanh thu brln hang tlugc ghi nhfln khi ddng thoi th6a mdntdt ci cdc tli6u kiQn sau: (i) C6ng ty dE chuy6ngiao ph6n lcrn rui ro vd lqi ich gin HAn vdi quyAn sd htu sdn phAm hoflc hang h6a cho'nguOi inua; (ii) C6ngty kh6ng cdn nim git quy6n quin ly hgng hpa nht ngudi sO hiru hang h6a ho4c quyen fi6m sorit hang h6[(iii) Doanh thu dugc x6c cllnh tuong dl5i chic ch6n; (iv) C6ng ty da thu <lu-o. c ho6i so thu dugc tqi ich tinht6 tir giao dich ban hdng; vd (v) Chi phi li6n quan tt6n giao aicfr ban hdng c6 th6 x6c dinh rtu-oc.

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C6NG TY Co PHAN EAU TIICAo SU QUANG NAMTh6n Pht Son, xfl Ba, huyQn D6ng Giang, tinh Qudng Nam

B6o c6o tii chinh hqp nh6tCho ndm tdi chinh ktit thfc ngdy

3l th6ng 12ndm2015

BAN THUYtT trrNu nAo cAo rAr cHiNH M6u sri B 09 - DN

Dosnh thu cung ciip dlch vqt

Doanh thu cria giao dich vd cung c6p dich 4r dugc ghi nhQn kni t6t qui cria giao dfch d6 dugc x6c tlfnhmQt c6ch itSng tin cfy. Ki5t qui cria giao dich cung c6p dich 4r tlugc xic dinh khi th6a man t6t ca cAc di6ukiQn sau: (i) Doanh thg cluqc x6c <lfnh tuong d6i chac chan; (ii) COng ty c6 khi n6ng thu dugc lgi ich kinht6 tu giao dich cung cAp dlch vu tl6; (iii) Phdn c6ng viQc dd hodn thdnh vdo ngdy hfBang C6n d6i k6 toenc6 th6 x6c tllnh

$u-o. c; vd (iv) Chi phi ph6t sinh cho giao dfch vd chi phi O6 noan tnanl giao dich cung c6p

dich vU tl6 c6 th6 xiic dinh duoc

Doanh thu tir tiin ldi, tiin bdn quyin, cd nbc vd lqi nhuQn ituqc chia

Doanh thu ph6t- sinh til tiAn l6i, ti6n bin quy6n, c6 tuc vd loi nhuQn duo. c chia cria C6ng ty dugc ghi nhflnkhi th6a m6n d6ng thoi c6c tli6u kiQn sau: (i) Cdng ty c6 khi nlng thu dugc lgi ich kinhli5 tir giao dicn dO;vd (ii) Doanh thu clugc x6c dinh tuong d6i chic chln.

11" Chi phi tli vay

Chi phi tli vay 1i6n quan tr.uc ti6p di5n vi6c mua, dAu tu xdy dpg hoflc sin xu6t nhirng tdi sin cAn mQt thoiBlan tucrng d5i dai AC froan thdnh ttua viro sri dung hoAc kinh doanh tlugc cQng vdo nguydn gi5 tdi sdn chod6n khi tdi sin tl6 dugc dua vdo srl dr,mg ho{c kinh doanh. C6c khoin thu nh@p ph6t rirh tf uiec OAu tu tAmthoi c6c khodn vay dugc ghi gi6m nguy€n giii tdi san c6 1i6n quan.TAt c6 c6c chi phi lai vay kh6c <tuqc ghivdo k6t qud hopt tlQng kinh doanh trong kj, cria C6ng ty.

C6c khodn vay trong kj' du-o. c thanh to6n thing cho c6c nhd cu.rg c6p. Do tl6 ddng ti6n vay thanh to6n tnrcti6p kh6ng dugc trinh bdy tr6n Luu chuyEn ti6n tir hoat tl6ng tdi chffi.

12. Thu6

Thud thu nhQp hiQn hdnh

S5 ttru6 hiQn tpi phni trd dugc tinh dga tr6n thu nhfp chiu thui5 trong kj,. Thu nhap chiu thui5 kh6c voi loinhufln thuAn clugc trinh biy tr6n b6o c6o ki5t qui hopt dQng kinh doanh vi thu nhflp chfu thu6 kh6ng baogdm c6c khoan thu nhQp hay chi phi tinh thu6 hoflc tlugc kh6u trir trong c6c ndm kh6c (bao g6m ct 16 mangsang, n6u c6) vd ngodi ra kh6ng bao g6m c6c chi ti6u kt6ng chiu thu6 ho{c kh6ng tluoc khf,u trir.

Vipc x6c ilinh thu6 thu nhQp cria C6ng ty c5n cri vdo c6c quy tlinh hiQn hdnh v6 thui5. Tuy nhi6n, nhirng quydinh nay tpy cl6i theo ttrng thcri ld vd viQc x6c ttinh sau ctng vC thui5 thu nhflp doanh nghiQp tuy thuQi vdok6t qu6 ki6m tra cta co quan thu6 c6 thdm quy6n.

fnad thu nhQp hodn lgi

Thut5 thu nhdp hodn lai du-o. c tlnh trCn c6c khoan ch6nh lQch giira giitni ghi s6 vir co sd tinh thu6 thu nhflpctracdc khodn mUc tdi san ho{c cdng ngfien b6o c6o tdi chinh vd dugc ghi nhfln theo phucrng ph6p b6ngcdn d6i k6 to6n. Thu6 thu nhflp hodn lpi phii trd phdi du-o.c ghi nhdn cho16t cd c6c khoin ch6nh lQch tpmthdi cdn tdi san thuti thu ntr6p froan tai ctri Auqc'ghi nhfln firi cnac ch6n c6 thi lqi nhu6n tinh thu6 hongtuong lai O6 kh6u tr:ir c6c khoin ch6nh lQch tpm thdi.

Thui5 thu nhdp hofln lai dugc x6c dinh theo thu6 suAt dq tinh sE 6p dWrg cho ndm tdi san du-o. c thu hOi haynq ph6i tr6 dugc thanh to5n. fhul5 thu nhdp hoin lgi dugc Chi nhan vdo b6o c6o ki5t qu6 ho4t dQng kinirdoanh tnr truong hqp khoan tnue OO c6 li6n quan di5n c6c kho6n muc dugc ghi thAng vio v6n chri sd htu.Trong trudng hqp d6, thu6 thu nh6p ho6n lpi cflng dugc ghi thing vdo v6n chri s0 htru.

Tii san thu6 thu nh{p hodn lai vd ng thui5 thu nhdp hodn lpi phii tr6 dugc bn trir khi C6ng ty c6 quy6n hqpph6p <16 bir tru gita tdi s6n thu6 thu nhQp hiQn hanh vdi thu6 thu nhflp hi€n hdnh phdi nQp va mi iai tdi s6nthu6 thu nhflp ho6n lai vd ng thui5 thu nhdp ho6n lpi phii tr6 1i6n quan tdi thuiS thu nhpp doanh nghiCp duocqunn $ bdi cing mQt co quan thu6 vd C6ng ty c6 dU tlinh thanh to6n thu6 thu nhQp hi6n hanh tr6n co sdthuan.

Thaif khdc

C6c lo4i thuri kh6c ilu-o. c 5p dung theo c6c luflt thu6 hign hdnh tpi ViQt Nam.

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CONG TY Co Prr{N DAU TU CAo SU QUANG NAMTh6n Pht Son, xi Ba, huydn Ddng Giang, tinh Qudng Nam

86o c6o thi chinh nqp nhitCho ndm tdi chinh k6t thric ngdy

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Tidn vir cdc khoin tuong tlucrng ti6n

I len mat-.xr len gur ngan nang

C6c khoin tuong duong ti6n (*)

c0ng 390.2ss.460.387 70.310.820.063

M6us5B09-DN

TRONG BANG CAN O6I TB

(Donv!tinlt: VND)

cu6i nam Diu n5m

1.526.107.076

2t .729 .3s3 .311

367.000.000.000

17.099.992.407

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86o c6o thi chinh hqp nh6t

Cho n[m tdi chinh ktit thric ngdy

3l thang 12ndm2Q15

BAN THUYTT VTTMT BAO CAO TAI CHiNH

12. Vay vi nq thu6 thi chinh (tii6p)

Chi ti(6t c6c khoin vay ngen hhng tqi thoi tli6m 3lll2l20l5:

(*) Vay ng6n h4n Cdng ty CP Chung kho6n MB theo hqp d6ng d[ng h] dich ru giao dich chimg khoin

s6 oezzts tzol O/\4BS-MTK ngdy I 6 I 12 120 I 4;

+Thdi h4n: Kh6ng qu6 90 ngdy kC tu ngiy giii ngdn AOi vOi timg khodn vay

+Ldi su6t: dugc quy dinh tai tung thoi di6m.

(**) Vay ngin h4n COng ty CP Chimg khoan Sdi Gdn - Hd NQi theo hqp d6ng giao dich k! qu! s6

I 165 1}}L 1SHS-GDKQ ngiry 281 r0 12014.

+Thdi han: Kh6ng qu6 90 ngdy k6 tir ngdy gi6i ngdn a6i vOi timg khoin vay;

+LEi su6t: dugc quy dM tai ftrng thdi di6m.

(***) Vay ngin h4n Chi nh6nh C6ng ty CP Chung kho6n Sdi Gdn - tai HA NOi theo hqp tt6ng md tdi

khotn giao dlch hi qu! s6 4B2l2ol4ll1DMR-SSIHN ngdy 1611012014;

+Thoi h4n: Kh6ng qu6 90 ngdy k6 hr ngdy gidi ngdn eiii vOi firng kho6n vay;

+Lai suSt: dugc quy ttinh tai tung thdi cti6m.

(**xx) vay ngdn hpn c6ng ty c6 phAn chung kho6n IB theo hqp ddng s6 C888888/2015/IBSC/HD-

GDKQ ngiry 25106/2015;

+Han mfc cho vaY : 1.000.000.000 VND;

+Thoi hqn: Kh6ng qu6 90 ngdy kO tir ngiy gi6i ngdn O6i vOi tirng khoan vay;

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86o cr{o tii chfnh hqp nh6t

Cho n6m tii chinh ktit thric ngdy

3l th6ng 12n1m20l5

nAN rnuvfT MrNH BAo cAo rAr cniNn HOP NHAr

15. Chi phi phii tri ngin h4n

Chi phi thu6 <l6t

Chi phi phii trd kh6c

c0ng

16. Phii tri kh6c

a. Ngin h4n- Kinh phi c6ng tloan

- 86o hi6m x6 h6i- Bio hi6m Y ti5

- Bio hi6m th6t nghiQp

- C6 trtc, lqi nhufln phii tri- C5c khodn phii tri, phii nQP kh6c

b. Dii h4n

c0ng

17. V6n chri sO hiru

17.1. Brtng ildi chiiiu bidn dQng cfia viin chit sO httu

CuiSi nam

M6u sd B 09 - DN/HN

D6u nimErJItaJaJEJI-J!-d

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150.000.000

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113.636.363

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2.236.587.190127.105.080

3.247 .1402.122.5308.385.124

43t.626.740t.664.100.576

697.175.87799.546.331

12.210.430

431.626.74;153.792.376

2.236.587.190 697.175.877

(*)Tdng v6n do ph6t hanh th6m: 75.000.000 c6 phdn tucrng img vdi 750 t'i VND c6n cri Ngh! quyist Dai hoi tl6ng C6

ddng b6t thuhng ndm 2014 sO ZglZOt+ntQ/DHCDBT cira C6ng ty C6 phan EAu ff Cao su Quing Nam vd Nghi

euy6t UOi it6ng euan tri s6 038/20154{Q-HEQT ngiry 2217/2015 di th6ng qua k6t qui ilqt chdo b6n c6 phAn vd xir

l! si5 c6 phi6u 16 vd c6 phM chua chdo b6n hiSt trong dgt ph6t hanh c6 phi6u tdng v6n di6u lQ.

(**) Trong nf,m 2015, C6ng ty thqc hiQn phdn ph6i lqi nhufln fir lqi nhufln sau thu6 nim 2013 d6 b6 sung ngu6n qu!

khen thu&ng phric lgi theo Nghi Quyi5t oai hoi d6ng c6 dong thudng ni6n s6 l4lvHc - NQ n[m 2Ol4 ngiry 26

th6ng 03 ndm2014.

V6n tlflu tu ctachri s6'hii'u

ThiTg du v6nc6 ph6n

C6 phi6u qui Lqi nhufln chuaph6n phdi

T6ng cQng

NAM TRUOCsii ou tIAu nlmT6ng v6nLdi trong ndm

Tdng kh6c

Si5 du cuiSi n5m

37s.000.000.000375.000.000.000

7s0.000.000.000

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49.844.s28.000

8.879.321.550

91.665.876.6612.16s.27 |

100.s47.363.482

433.879.321.550

3',74.844.528.000

91.665.876.661

2.165.271

900.391.891.482

NAM NAY56 du oAu nimTdng v6n (*)LEi trong ndmPhan ph6i lqinhu{tt (**)Gi6m do hqp nh6t

56 du cu6i nrm

750.000.000.000750.000.000.000

1.s00.000.000.00;

49.844.528.000(177.900.000)

49.666.62S.00;

(32.s52.g4s.8rc;_

(32.s82.949.816)

100.547.363.482

75.574.493.506

(s00.000.000)(1.386.934.4ee)

174.234.922.489

900.391.891.482

717.239.150.1847 5.574.493.5C6

(s00.000.000)(1.386.934.499)

1.691.318.600.673

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c6Nc ry co pnAN pAu rU cAo su euANc N,tuTh0n Phi Son, xE B4 huyQn D6ng Giang, tinh eu6ng Nam

86o c6o tii chinh hqp nh6tCho nim tii chinh k6t thic ngdy

3l thing12ndm2015

ttrFl-t-lL--L-IJi

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17.2. Cd phiiia

S5 tuqng c6 phi6u tlIng kf ph6t hinh

Sii tuqng c5 phi6u dii brln ra c6ng chringC6 phi6u ph6 th6ngC6 phi6u uu dai

Sii luqng c6 phi6u duqc mua l4iC6 phii5u phO thOng^A t.^uo pnleu rru dal

56 tuqng c6 phii5u tlang luu hinhC6 phi6u ph6 th6ng

Doanh thuDoanh thu ban hing h6a vd cung cdp dich vu

C6c khoin gi6m trir

Doanh thu thudn

Gi6 viSn hing bdn

Gi6 v6n cria hdng h6a tld bfn vd dich 4r

c0ng

Doanh thu ho4t dQng tii chfnh

Ldi ti6n grii, ti6n cho vayC6 tfc, lqi nhuQn duo. c chiaChi6t kh6u thanh to6nLEi ch6nh l6ch fj'gi6Ldi dAu tu c6 phi6uLdi tL chuy6n nhugng v6nLdi tho6i v6n tr6n B6o c6o tdi chinh hqp nh6t

C6 phiiiu

1s0.000.000

1s0.000.000150.000.000

4.010.2304.010.230

14s.989.77014s.989.770

MEu si6 B 09 - DN/HN

Diu niim-.----.-.-------Co phidu

7s.000.000

7s.000.000

75.000.000

75.000.000

75.000.000

Cu6i nrm

rHoNG rrN Bo suNG cHo cAc KHoAN MUC rRiNH BAy rRoNG BAo cAo rEr quAHOAT DQNG KINH DOANH

(Donvitft h: VND)Doanh thu bdn hing vi cung c6p dich vg

Nim nay NIm tru6c

659.671.082.150 394.873.128.077659.67r.082.150 394.873.128.077

6s9.671.082.1s0 394.873.128.071

NIm nay NIm trudc

627.981.714.840 348.796.503.819

627.981.714.840 348.796.503.819

NIm nay NIm tru'6c

12.331.518.560

6.738.954.280

1.542.8641.037.379.000

45.500.000.0001.353. I 38.1 55

6"708.984.200

57.237.341

33.558"944

23. 1 00.000"000

cdNG Ty cO rurAx oAu rIJ cAo su QUANc xavtThOn Phir Son, xd 84 huyQn D6ng Giang, tinh Quang Nam

B6o c6o thi chinh hqP nhAt

Cho nim tdi chinh ktit thirc ngdY

31 thang 12nim2015

BAN TnuyfT MINH BAo cAo rAr cnixn HgP NHAr

4. Chi phi tii chinh

Ldi ti6n vay

L6 ch6nh lQch rf gi6

L6 tldu tu c6 phii5u

Dg phdng giam gi6 c6c khoan d6u tu

Chi phi tdi chinh kh6c

cOng

Chi phi b6n hing

Chi phi dlch vq mua ngodi

c0ng

Chi phi quin lf doanh nghiQP

Chi phi nguy6n liQu, vQt liQu

Chi phi nh6n c6ng

Chi phi kh6u hao tdi sin c6 ei*rChi phi {r phdng

Chi phi dich vg mua ngoiri

Lqi the thuong mPi

Chi phi kh6c bAng ti€n

c0ng

Lgi nhufln kh6c

Thu nh$p khic

Thanh $ tdi sin c6 aintililp; nqe aate hqp t6c kinh doanh

Thunhflp kh6c

Chi phi kh6c

Chi phi Hqp d6ng hqp t6c kinh doanh

C5c khoin ph4t

Chi phi khSc

Lgi nhufln kh6c

842.s89.68s 4r.897.011.618

Niim nay

6.600.457.s51635.113

5.222.482.000734.11 1.500

402.984.432

MAu sii B 09 - DN/HN

NIm trudc

6.404.246.04429283442_

224.836.516

72.960.670.596 6.658.366.002

Ntrm nay

393.489.090

Nim trufc

196.s40.470

393.489.090 196.540.470

NIm nav

251.060.9592.869.924.160

965.280.178(7e6.269.468)

1.299.548.807

2.990.270.082

NIm tru6'c

246. i 88.57l2.837 .525. ,138

990.708.407

r.601.699.235875.000.000

2.830.929.131

7.s79.814.718 9.382.051.082

NIm nay NIm trufc

3.202.890

839.386.795

r.205.404.30437.500.000.000

3.191.607.314

1.911.142.404 2.906.603.8s4

t.t43.g2g.8o;767.212.602

1.718.430.221

663.844.170

524.329.463

(1.068.ss2.719) 38.990.407.764

-

1

CONG TY C6 PHAN DAU TI, CAo SU QUANG NAMTh6n Phf Son, xE B4 huyQn EOng Giang, tinh Quang Nam

86o c6o tii chinh hqp nhAtCho ndm tdi chinh ktit thric ngiy

3l thdng 12n1rn2015

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8. Chi phf thut5 thu nhfp doanh nghiQp hiQn hdnh

Miu sr6 B 09 - DN/HN

Nim tru6'cNim nay

Lqi nhuSn trudc thu6

Didu chinh tlngChi phi kh6ng dugc trirC6c khoan tdng khdc

Di6u chinh gi6mC6 trlc, lqi nhudn dugc chiaC6c khodn gi6m kh6c

Lqi nhuQn trufc thu6 trudc tlidu chinh 16 n5m trufcL6 n[m tru6c chuy6n sang

T6ng thu nh$p chiu thu6 sau trir chuy6n 15

Thu nhQp tlugc miSn thuis (*)Thu nh$p chlu thu6 cta c6ng tyThuri su6t thu6 thu nh6p doanh nghiQp

Chi phi thu6 TNDN tfnh tr6n thu nhgp chiu thu6 nImhiQn hinhEi6u chinh chi phi thu6 thu nhdp doanh nghiQp ciua circndm tru6c vdo chi phi thu6 thu nhfp hi6n hdnh ndm nay

Chi phi thu6 thu nh$p doanh nghiQp hiQn hinh

84.790.s19.387

2.96r.782.9861.750.232.446

1.211.550.540

18.614.181.2786.738.9s4.280

11.875.226.998

69.138.121.09s(29t.622.3e2)

68.846.498.703(29.873.496.720)

38.973.001.98322yo

8.574.060.436

118.158.095

98"729.8s4.9s3

5.660.784.185

1.354.685.603

4.306.098.582

104.390.639.138(346.63s.66s)

104.044.003.473(69.20e.336.738)

34.834.666.73522%

7.663.626.681

8.692.218.531 7.663.626.681

(*) Ddy ld kho6n thu nhflp cria C6ng ty C6 phen C6ng nghiQp Cao su QuAng Nam dugc miSn thu6 thu nh4p

doanh nghiOp do C6ng ty dugc thdnh lQp tu dg an dAu tu m6i tr6n tlia bdn d{c biet kh6 khdn theo qui dinhli6n quan v6 thut5 TNDN.

Cdcbilo c6o thu6 cria C6ng ty sE chiu sg ki6m tra cta co quan thu6. Do viQc 5p dtmg luflt vd c6c quy dinhvd thu6 c6 th6 clugc gi6i thich theo nhi6u c6ch kh6c nhau, s6 thui5 dugc trinh bdy tr6n c6c b6o ciro tdi chinhc6 th6 sE bf thay d6i ttreo quyi5t Ainn cu6i cirng cria co quan thut5.

LEi co b6n tr6n c6 phi6u

NIm nay NIm trudc

Lgi nhgfln hoflc 15 sau thu6 phdn b6 cho c6 d6ng sd hiruc6 phi6u phO thOng

Cdc khodn diiu chinh:Loi nhuQn phdn b6 cho c6 phi6u ph6 th6ngBinh qu6n gia quy6n cria s6 c6 phitiu ph6 th6ng (c6phi0u)

75.089.338.380

75.089.338.380107.141.289

91.665.876.661

91.665.876.66151.678.082

1.774

Lqi +uan ph,An b6 cho c6 phi6u ph6 th6ng cria C6ng ty AC tinfr l6i co ban tr6n c6 phi6u ndm 2014 bao g6mcn s6 p|6n b6 vdo qu! klren thudng, phriC lqi. Nar2d15, theo hu6ng ddn cria rirong ft s6 zootzotq,rt-BTC, s6 du tinh phdn bd vdo qu! khen thudng, phfc lgi tlucr. c lo4i ra khi tinh L6i co bdn tr6n c6 phi6u.

Trong n6m 2015, C6ng ty trich lQp qu} khen thu&ng phfc lqi tu loi nhudn sau thu6 n6m 2013. N6m 2014vd nEm 2015, C6ng ty chua c6 ki5 hoach trich Qu! khen thu&ng, phric lgi tr6n Lgi nhu6n sau thu6 n6m2014 vdn5m 2015 do tl6 kh6ng cO s6 lipu trinh bdy.

.I

cONG Ty co pnAN oAu rrIcAo su euANc NaprTh6n Phri Son, xE B4 huygn Ddng Giang, tinh euang Nam

Br{o c6o tii chinh hqp nh6tCho n[m tdi chinh k6t thric ngdy

3l th6ng 12ndm2015

nAN ruuytT MrNH BAo cAo rAr cuiNH Hgp NHAr

10. Chi phi sdn xu6t kinh doanh theo yi6u t6

Chi phi nguy6n li6u, vflt li6uChi phi nhdn c6ngChi phi khAu hao tdi s6n c6 Ointr

Chi phi dich vU mua ngodiChi phi kh6c

cQng

VII. NITIING THONG TIN KHAC

1.

NIm nay

M6u sii B 09 - DN/HN

NIm trudc

2s1.060.9592.869.924.1601.198.435.987

1.693.037.897

5.389.310.082

3.361.120.571

4.664.766.0s3937 .243 .7 58

2.461.757.1952.260.490.837

11.401.769.085 13.685.378.414

(Eon v! tinh: VltlD)Thdng tin vd! cdc b6n li6n quan

Mdi quan hQ cfia cdc bAn fiAn quan trong ndm

BGn li6n quan M6i quan hQ

II

aJaEd

E-d

€adErqJErtJEtJ

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C6ng ty CP DevelynC6ng ty CP Cao su Sao Vdng

Giao dlch vdi ctic bdn fiAn quan trong ndm

BOn li0n quan

C6ng ty CP Cao su Sao Vdng

Sd duvfi bAn fiAn quan rqi ngdy 31/12/2015

B6n li6n quan 56 cut5i nam Sii tIAu nem

C6ng ty li6n k6tC6ng ty li6n ki5t

NQi dung nghiQp vu Gi6 tr!(VND)

10.691.056.s00Thu c6 tuc

/,-.

.

;rrt

\=

NQi dung nghiQp vu

Cdng ty CP Develyn Phii thu khdc

Thu nhQp criu cdc thdnh viAn Ban Gidm itdc vii HQi cl6ng eudn tr!

Thu nhQp cta Ban Gi6m tl6c vd HQi rl6ng Qudn tri

cQng

5.620.869.241

NIm nay NIm trudc

360.000.000 360.000.000

360.000.000 360.000.000

86o qio bQ phfln

Trong lci', ho4t tlQng hiQn tai chri ytiu ld bu6n b5n thuong m4i. Do d6 th6ng tin bQ phqn duo. c trinh bdy theolitth v.uc kinh doanh vd khu vuc dia lf. 86o c5o b0 phfln chri ytiu ld theo linh v.uc kinl doanh.

Thdng tin bQ phQn theo khu vtrc dla ljC6ng ty mg vi c6c c6ng ty con d6u c6 hopt tlQng kinh doanh thucrng mai tai tinh Qu6ng Nam, do cl6 kh6ngtrinh bdy theo khu v.uc tlfa g.

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C6NG TY Co PHAN DAU TUCAO SU QUANG NAMTh6n Phri Son, xi Ba, huyQn D6ng Giang, tinh Qudng Nam

86o c6o tii chinh hqp nh6t

Cho ndm tdi chinh ktit thirc ngdy

3l thring 12 ndm 2015

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BAN THUvET MrNH BAo cAo rAr cniNs HgP NHAr

ThAng fin bQ phQn theo linh vltc kinh doanh

M6u si6 B 09 - DNmN

Hopt ttQng chri y6u cta C6ng ty trong ndm ld kinh doanh thucrng mpi mflt hdng ph6n b6n, mt cao su, hAt

cti6u vd cilc mlthdng kh6c. Biio c5o B0 ph0n dugc trinh bdy nhu sau:

Cdng cg tii chinh

Ngdy 06/1 y20}g, BO TAi chinh dE ban hdnh Th6ng tv s6 2|O:2O09/TT-BTC huong d5n 6p dung ChuAn

myc k6 to6n qu6c tC v6 trinh bdy 86o c6o tdi chinh vd Thuyi5t minh th6ng tin d6i v6i c6ng cp tii chinh

("Th6ng tu 210"), c6 hiQu lUc d6i v6i c6c 86o c5o tdi chinh tr) nim 20ll trb cli. Tuy nhi6n, Th6ng nr 210

kh6ng tlua ra hu6ng d5n tuong duong cho viQc <l5nh gi6 vd ghi nhfln c6ng cu tdi chinh bao g6m c6 6p dpng

gi6 tri hqp b? nham phir hqp vdi ChuAn myc k6 toan qu6c ti5 vd ChuAn myc b6o c6o tdi chinh qu6c tC. Cac

khoin mpc tdi san vd ng cria COng ty v5n dugc ghi nhfln vd h4ch toSn theo c6c quy dinh hiQn hdnh cria c5c

ChuAn muc ki5 toan ViQt Nam vd HQ th5ng ki5 to6n ViQt Nam.

M{t hing ph6nb6n

M{t hirng mtcao su

M{t hdng hqttIi6u

C{c m4t hingkh6c

c0ng

xrr QuA KrNH DoANHDoanh thu thuAn tu ban hangra b6n ngodiKh6u hao vd chi phi ph6n b6

Lqi nhufln gQp tu ho4t dQng

kinh doanhChi phi kh6ng phdn b6

Doanh thu tii chinh

Chi ph{ tdi ch{nh

Thu nh6p ka6c

Chi phi kh6c

Lqi nhu{n tu C6ng ty li6nk6t, [6n doanhLgi nhufln k6 to6n trudc thu6

Chi phi thu6

Lgi nhufln sau thu6

rAT SANTdi sin b0 phfln

Tdi sin kh6ng phdn b6_:Iong tal san

Nq PHAI TRANq phdi tra bQ phQn

Nq phii tri kt6ng ph6n b6

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423.933.42s.000

423.865.050.000

68.375.000

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96.663.045 "404

88.293.453.650

68.153.s39.401

20.139.914.249

44.673.377.696

74.881.559.600

63.404.024.089

11.477 .535.511

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72.559.101.3503.s42.550

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84.790.519"387

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282.439.128.520

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cdNc ry co pnAN oAu rucAo su QUANc N,ulTh6n Phri Son, xd Ba, huyQn DOng Giang, tinh Qudng Nam

B:io c6o thi chinh hqp nh6tCho n[m tdi chinh ktit thric ngdy

3l thang 12ndm20l5

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

3.1. Cdc logi cdng cy tdi ch{nh

Tiri s6n tii chinhTi6n vd c6c khoin tucrng ducrng ti6n

Phdi thu kh6ch hing vd ph6i thu kh6c

DAu tu ngin h4n

EAu tu ddi hqn

Tdi san tdi chfnh k'tr6c

c0ng

Nq phfli trf, tii chinhC5c kho6n vay

Phii tri ngudi b6n vd phii trd kh6c

Chi phi phii tric0ng

M6u si6 B 09 - DN/HN

Gi6 tri ghi s6

-

Cu6i n5m Dffu n5m

390.2s5.460.387344.298.048.037

9.610.311.000

3t2.101.789.961

70.310.820.063

280.737.457.546

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64.206.129.92844.649.378.188

9s3.023.158

64.631.987.399 109.808.531.274

C6ng ry chua d6nh gi6 gi1tri hSp l;i cria tdi sin tdi chinh vd ng ph6i tri tdi chinh tpi ngdy k6t thric ni6n tlO

t6 toan do Th6ng tu 2lO cflng nhu c6c quy <linh hiQn hdnh chua c6 hudng din cg th6 v6 viQc x6c dinh gi6

tri hSp l! clfra cdc tdi san tdi chinh vd ng phii tri tdi chinh.

3.2, Qudn ljt rfii ro vdn

C6ng ty quin tr! ngudn v6n nhdm rl6m b6o ring C6ng ty c6 th6 vira hopt dQng li6n tgc, vha tiSi da h6a lgi

ich cta c6c c6 tlong/chri s6 hiru th6ng qua t5i uu h6a s6 du ngudn vl5n vd c6ng ng'

C6u trfc v6n cria C6ng ty g6m c6 c6c khoin ng thuAn @ao g6m c6c khodn vay tnr tli ti6n vdr c6c khoirn

ruorrg duong ti6n), phAn v6n thuQc sd hiru cta c6c c6 dOng/chri sd hitu cria C6ng ty (bao g6m vi5n g6p, c5c

qu! vd lqi nhuan sau thur5 chua phdn phi5i).

3.3, Qudn $ rfii ro tdi chinh

Rrii ro tdi chinh bao g6m rui ro thi trudng (bao g6m rui ro fj' gi6, rui ro ldi su6t vd rui ro vd gi6 c6 phi6u)'

rui ro tin dgng, rui ro thanh khoan vi rui ro l6i su6t cria ddng tiAn. Cdng ty kh6ng thgc hiQn c6c biQn ph6p

phong ngta c6c rui ro tdi chinh do thii5u thi truong mua b6n c6c c6ng cu tdi chinh niy.

3.3. t Qudn t! rili ro ldi sudt

Rrii ro l6i suft la rui ro md gi6 tri hqp lj hopc c6c ludng ti6n ffong tuong lai cria mQt c6ng cy tdi chinh sE

bii5n dQng theo nhiing thay d6i cria l6i su6t thi trudng. COng ty quin lf rui ro lii su6t bing c6ch phdn tich

tinh hinh c4nh tranh trCn thi trudng dO c6 tlugc cdc ldi su6t c6 lgi cho mgc tlich cta C6ng ty vd vdn n[m

trong gi6i h4n qudn lf rui ro cria minh.

3.3.2 Quan $ rii ro vi gid ci5 phiAu

C6c c6 phii|u di ni6m yi5t vd chua ni6m y6t do C6ng ry nAm gifl b! enh huong bdi c6c rui ro thi truong ph6t

sinh tu tinh kh6ng chdc chin v6 gi6 tri hrong Iai cria c6 phii5u dAu tu. C6ng ty quin lf rui ro vd gi6 c6 phit5u

bing c6ch thi6t lflp han mric d6u tu vdo c6 phi6u vd c6c ph6n tich dg b6o thi trulng.

3.i.3 Qudn l!,rili ro t[n dqng

Rrii ro tin drpg xiy ra khi mQt khSch hang ho6c ddi t6c khdng il6p ung ilugc c6c nghia vU trong hqp ddng

d6n d6n c6c t6n th6t tAi chinh cho C6ng ty. COng ty c6 chinh s6ch tin dpng phir hqp vd thudmg xuy6n theo

A *;-r. ^i4 var- /aAnc frr nA nhirr nii rn tin r{rrno harr khAno

cONc ry co pnAN oAu rrl cAo su euANc NltuTh6n Phri Son, xd Ba huyQn DOng Giang, tinh Quang Nam

86o cr{o t}ri chfnh hqp nh6t

Cho n[m tdi chinh k6t thric ngdy

3l thang 12nim2015

BAN THUyET MrNH BAo cAo rAr cnixn Hop NIrAr

3.3.4 Qudn lit rii ro thqnh khodn

MAu si5 B 09 - DN/HN

Khoin mUc

Mgc dich quin llf rui ro thanh khoin nhlm dim bio dri ngu6n v6n d6 tl6p rmg c6c nghia 4r tdi chinh hiQn

t4i vd trong tucrng lai. Tinh thanh khoin cfing duqc COng ty quin ly nham d6m bio mric php trQi gita ng

phii tr6 d6n h4n vd tdi sin d6n hpn trong lcj, d mrlc c6 th6 dugc ki€m so6t aOi vOl s6 u6n md COng ty tin

ring c6 thti t4o ra trong kj, d6. Chinh sdch cira C6ng ty ld theo d6i thuhng xuy6n c6c y6u cAu vC thanh

khodn hiQn tai vd dU ki6n trong tuong lai nhlm dim b6o COng ty duy tri mtc dg phong ti6n mflt vd ti6n giri

ng6n hdng, c6c khoin vay, ngudn v6n mi c6c chri sd htu cam k6t g6p.

Bing ducri tl6y trinh bdy chi ti6t cdc mric tl6o h4n cho ng phii tri tdi chinh phi ph6i sinh vd tdi sin tdi chinh

phi ph6i sinh tr6n co sd kh6ng chi6t kh6u tpi thdi tli6m lflp b5o c5o:

Du'6'i l nIm Tirl nim - 5 nlm T6ng

Nq PHAI TRA TAI CHINH56 du cu6i nlmC6c khoin vayPhii tri nguoi b6n vd ph6i tri kh6c

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TAI SAN TAI CHINHSii du cu6i nlmTiAn vd c6c khoin tuong tluong tidn

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