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tl-
M\JC L\JC
Trang
BM>eaocila Ban Giam d&
Bao do cua Kiohn loan vifn
Bao cao (.ii chinh d! dUQ'l:l<;~mloan
Bang dn dbi k810an
Baa cao K~ qui hO$1~ng kinh dnanh
lilioclo luu chuy~nti~n~
Thuy~t minh Bao cao t!i chlnh
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BAo cAn eVA BAN ClAM DOC
Ban Giim d6c Cong ty do phARCso su Tiy Ninh, ten gillO dich qu& l~ TAy Ninh Rubber Joint Stock
Company (san day go; tAt lA'C6ng ty') Trinh bay Bao cao nay vi Sao caD ti; chinh eua Cimg ty cho nAm
ti; chlnh k.h thile nglly ) 1112120IO.
CONGTY
COng ty cA ph!n Cao su THy Ninh 14C6ng ty con tryc thuQe Tt.p doan C6ng nghi~p Cao ••• Viet Nam
(C6ng ty dtrq<: chuy~n dbi tir Coog ty TNHH mQl thanh.
Cao su Tly Ninh. thoo Quyb dinh s6
3912006/QD-lTg nglly 1510212006 eua Thil to""g Cllinb ph';
pile duyet 0.\ an sip rip, dbi rnOi 116ng
tnn'mg qu6c doanh tryc thuQc rAng cOng Iy Cao su vitt Narn, Quyit <finh .b 3549!QO-BNN-DMON
nglly 2111112006 cu. So NN & PINT vlv Chuy~n C6ng ty TNHII rnQt thanh vien Cao sn TAy Ninh thanh
"ien
"I"
Clmg 1)' cl, ph!n).
COOg ly Cd phin Cao SU Tay Ninh hot! If.)ng lheo giAy ding ky kinh doanh "" 4503000058 ogay
21111212006do PhOng dAng kY kinh doanb thuQe so K~ hO\tChva DAu tu Tlnh Tay Ninh cip, hO\ll dQng
chlnll cUa COng ty boo g6m: DAn 1l11n3ng, chlm s6c, khai thSc. ch~ bi~n cao SIInguyen lifu ~a tieu th~
sin phim (0113-251); Cong nghifp hOa chit, phin b6n va cao SII(241); Thwng nghifp bml bu6n (5190),
I:.inhdoanh tAng I>c;lp(519O), kinh doanh nha.fit; Mua bin, v~ chuy6l: Xing, diu, nMt (5141), sin xuAt
thung phuy sit (3699); Khai hoang va son. chita x&ydvng du dlWng; Xay lip cOng trinh dmg nghifp dan
dl'ng (4520), thi cOng cOng mnh tMy lo;ri(7110); Cua xe gli caD so, d6ng panet va d6 dung gia dl'ng
(2029); Xay xlit hang nong san (1520), dich ~\lln u6ng; KhAo s8t, thi~ k! cSc c6ng mnh xiy dvng giac
thong (1110); Thi c6ng xiy lAp cae c6ng trlnh giao th6ng, c8c cOOgtrinh th~ thao, cAp tholIt m1<'><:,
xU Ij
nuc.e thai, m~ng l.roi difn d~n 35 KV, &alllip 111ftbing (4510 _ 4530 - 4540); T6 chlie ban diu gia tAi
san, djch VI' nia xc, mua ban cae m~l hang lou nicm .
C6ng ty c6 tn,! sO'chinh d~t tai xl Hi~ Thanh - HuYCnG6 Diu. Tinh TAy Ninh
Ie
vbn di~u Clla ClIng ty theo giAy chUng nh~n dling kj I:.inhdoanh III 300.000.000.000
ph!n la 30.000.000 d pllAn, mfnh gia 10.000 d6ngiOi d phAn.
K£TQuA
•
HOAT DONG KINH DOANII VA c6
dAng, t6ng sA c.\
roc
lQi nh~
sau th~ thu nhJp doanh nghifp pllai n(lp NIla muJc cho nlnl tAi chinh I:.I!tthlic ngay
31112120Hl I•. 274.606.324.485
dAng (cho nAm tii chinh I:.~l thlic ngay 31f12l2009 I•.
153.289.869.498 dong) .
,
•
The<>Nghj quy~ D~i hQi d6ng cl> dOOg thltl'mg nien nlnl 2010 sA 277INQ-OCD ngAy 09/412010
quy~ dinh mlie chia c6 tUc nAm 2010 cho ci\c c6 dOOg tdi thi~u l.i 20% vbn di~u I~ (twng dwng
60.000.000.000 dAng).
•
The<>Nghi quy~l sA 933INQ - Hf>QTCSTN ngay 2911212010 Clla lI<}id6ng quan ttl COOgty c6 phAn
CaD su Tay Ninh (111 thil 712(10) !Mng nhAt mlie chia cl>llie bing li~ m~t cho C6 dOng nlnl 2010
IA30% (tlnh trin mfnh gia), IrOng d61fJll chia cl>nrc IAn I hi 15%. NgAy chbt danh si\ch chia ell tlie
tom ling Iln Iia ngAy 14/0 112011, ngay thanh lo8n cl>nrc IAngay 28/01120 II .
•
Ngoai thong tin neu trin dn thlri di.!m 31/1212010 vAIhlri dibn phllt hinh BAo cao I:.ibn lolIn v~ BaD
cAo tAi chinh nlim 2010, Cong ty chua cO bil I:.yIhong lin lilhl quan I:.hac d~n viCe chi. cl> tUc nAm
2010 cho ci\c cl>d6ng .
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cAe SVKltN SAU NGAY KH6A S6K~ roAN L~PBAocAo
TAl CHiNH
Chung to; thiy lMng pilat sinh bAt ky S\f ki~ n!o cO ilnh hltl'mg db. cae thong lin ell dll\7Cmoh bay
trong Bao cOOui "Moll cfing nhllcO
cO th~ tal.:d<}ngdang k~ d~n hOll! ~g clia COng Iy.
"'*
flOl OONG QUAN TRl
Cae IMob ~ien H.;.i dbng quaD tri va.. ngay Ijp b30 cDo nay nhlt sau:
Ong
Trinh VAn¥loh
ChiJ tjell
Ong
Hli3 Ng<;><.:
Hi~p
Uy VieD
Ong
Trill VAn ~nh
Oy vitn
(mg
UBaThQ
Oy ViCD
Ong
U VAn ChAnh
Dr vien
BAN KltM
SOAT
Cic thanh VieD ella Ban kiim sOOlvan ogay Ij;p Modo
Ong
Nguy~n Vln M.!t
Tnrongban
Ong
H6 Ngo;>c
TUng
Uyvien
Ong
Nguyfn Vln sie
Oy vie"
nay nb" sau;
BANGIAMDOc
Cae thanh vien 81111Giam d6c VDOogay lj;p b30 tAo nay nh" $.!IU:
Ong
Trinh Vln Vinh
Tbng Giam d6c
Ong
U Vin ChAnh
PM T6ng Giam d6c
Ong
Tnrong Vln Minh
PM T6ng Giam d6c
Ong
TrAnYin ~h
PhoT6ngGiam d&
KltM roAN VIEN
Bao clio tAi "hioh clio nlm tli "hloh "8 thne "gay 31112!2010 clia COng ty duqc ki~m loan bOi COng ty
WHH Tit "jn K.! IOl\n va Ki.!m loan Vitt Nam (AVA) .
Kibn toaD VieDkilong co b.it ky quan h6 kinh t<\ h$ quy~n lqi kinh I.! Dhll gop vtm cf:, phin, cOOvay
ho~c vay vf:,ntil Cong ty, Ii cJ, dOng chi ph6i cita Cong ty ~c ky ket hqp df:,ng gia cOng djch VII,<4i Iy
tieu th" Mng hOa...
m6NG TIN KHAc
ThlfC hi6n Quyh "jnh s6 59OJQD-KTNN ngay J IfJ12010 c•.•••Tbng K~m toan Nha nllUc v~ ki~m loan
ngan sach, t;~n va tAi san NM nllUc nAm 2009 cua tinh Tay Ninh. Tf, ki~m loan sA 2, thuQ<:Dolin Kic!m
toan Nha nux Ifi tiDh Tay Ninh .I! tien hinh kic!m to8n tjIi Cong ty hi ngay 11/5!2010 dln ngay
19/512010 vi .I! cO Bien ban kic!m lol\n Bao cao llIi chiDh nAm 2009 cita COng ty cf, pHn Cao su Tay
Ninh dllQC l~p ngay 19/512010. Theo dO, C6ng ty .I! di~u chinll Ihco Bien ban cua Kic!m lol\n Nhil nllUc,
cac tBi li6u c6lien qu,," vao Bao clotAi chinh nAm 2010 va!hlfC hi6n phan ph8i cae qu)' gAm: Qu)' dAu tll
phil lri~n, Qu)' 01 ••• ph6ng tAi chinb, Qu)' khen tIIm'mg pMc lqi tli lqi nhuf-n sau thu.! tIIu nhip doanh
ng/li6p phat .inh tAng them 19.203.940.291 d6ng!hoo tY 16% ctill phlfl,JDgan pMn pM! 1(1inhuf.n n!ln
2009 di dllQCD~j ~i dAng cJ, dong pM duy61.
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C6NG BO TRACH NHII;M COA BAN GlAM DOc 001 VOl BAo cAo TAl CHINH
Ban Gram dbe C6ng ty chin rich nhi~m v~ vi~ I.p Bao cao Ill; chiob ph/m ilnh Imng th"", vi "w lYlinb
hinh hoot d()ng, k~l qua kinh doanh va linh hloh hm thuy.!n ti~n 1~ cila Coog ty Irong DAm.Trong qwl.
trinh IW Baociotai ehinh nay, Ban Giam If&:COOgty cam k.!t dlluan th':' cae)in dn Soan:
•
Lila chQOcae chioh Slich k.! loan thfch hqp va ap dllng cae thiob 5A<;h nay mQf clch nh!t qwin;
•
ThIfC hi~n cae dauh gia va utrc Huh m{ll each hqp lyva thj.n tn;mg;
•
Niu ro cie chufu. mvc H IOIInap dung cho COng ty c1:J do.rqctuan thil hay khOng va ~l c.i.nhilng sa;
lQch t~g y.!u so vm nhllng chuin rnlfC nay di dU'Q'(:trinh bty va gill; chich trong cae b.io cao tii
ehlob;
•
Ljp de baa cOOtili thloh trio c" sf! nguyen tic hOf-1dOng liln lIlc, tIir tnn'mg hqp lr.h6ng the tho ring
Cling ty ~ li.!p I\IC hOft do)ng .
Ban Giiun d&: cam k~ ring canS ty d! twin thli nhltng yeu dn nen tren trong vie<: I,p cae bao cAo tii
cbinh .
Ban Giam d&: chin !rich nhi~m 4iIm baa vi6c cae sf>k6 I0Il0 Ihfch "w
duQ'CJ\fUgiO do! ph'" inh Iinh
hinh til chinh Clla Coog!y, mile do) lrung thlfC, hqp I)' IlII ~l eu thOi dlo!m ml.ova dam bao rAng cae sA lo!
tolin IUin Ihu V01 ~ Ihbng lo! loan d4 duqc d!ng l)'. Ran GIAm d6c cUng chiu IrlIch nhl~ Irong vl~ bao
dam an to8n iii san cua Cong Iy vII thlfC hl~n cae b~ pMp thieh hqp do!ngAn eh~. pMI hl~ cae hIlnh vi
gian 1~ va cae vi ph~ lhlic.
Ban Glam d6c C6ng Iy cam lo!t ring Blio cao Iii chinh d! phlin inh lrung thlfC va h<,'1pI)' linh hinh til
chlnh eua ang ty llIi Ih6'1dllm ngay 31f1212010, ko!lquillinh doanh vllllnh hlnh luu chuy8n II.!n Ie eho
nAm til chinh l,& (hoc cung ngay 31/1212010, phu hqp V01 chuin ml,l'C,chi! do) l~ loan Viet Nam valuin
Ihu cae quy dinh hlen hilnh e611en quan .
CAM KI'iT KHAc
Ban Gillm dA.; cam lft ring, Coog Iy lhOng vi ph~m ngllia v~ cling b6lhOng tin Iheo quy djnh \lI.1lMng
IIr sf, 09!20HVIT - BTC ngay 15/1)112010 cua BQ Til chinh v/v HuUng dIn cling bdlh6ng lin IJin Thi
IrWng chUng lh08n .
Thay m~1va d,i di~n cho Ban Olilm ~
TRlNH VAN vlsil
TAnt: Gillm dtc
T<'iy Ni"h. Virf Nam
Ngay 16/Mrrg 01 Mm 10//
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CONG TV Til VAN KE TOAN VA KIEM lOAN VIET NAM
@
VIet N"m Auditing .ond Accounling
Con,,"ulrancy Co. LId lAVAl
CHUY~N NGANH KI~M loAN, K~ loAN, TUVAN vA THAM El!NHGIA
""""U""""L Sf.lMCn
S6: 973/RCKTlfC/NV6
IJAocAo eUA KltM TOA.NYlF.N
v~ Baa do Ill; chfnh Min 2010 cUllC<'ingty cA phln Cao su Tay Ninl!
II<};dling quan trj, Ban I&rn ..,lit, han (;jam dbc •..• cic eli d6ng
Kin" 2m:
Cong ty
eli phlio Cao.o Tay Ninl!
Chung ti'li <fathllC hi~n ki~m loan B,io cio tai chinh nAm 2010 eM Cong ty eli pMn eao su Tay Ninh
glim: Bang can dbi k~ loan ~iDgay 31112/2010, Bao cio k~t qua ~l d9n8 kinh dOllnh, IMo cao hili
chu)'~n ,iblte va Thuyb minh hao clo tili chinh cho nAm tAi ch.nh k~t thue e.mg ngay 3111212010 dlf\JC
I~p ugAy 16/0212011 til trang (l6 d~n trang 34 kern theo. Vi~ ~p va trloh bay Bao cia rai chinh nAm2010
Ihu3c: trach nhitm cua Ban Giam d3c COng ty eli phln Gao su Tay Ninh. Tnkh nhitm clia chUng to; I.•
dlfll ra y ki~n v8 cae Bao cao nay cAn cu tren kb qua ki6 loon cua chung roi.
Bao cao tili chinh nAm 2009 cu. Cong ty d~
ki~m IoU ooi Coog ty lNHH T" vin K~ loan vi Kibn
lOAnVi~tNam (AV A), Kibn loU vien dAd••••.•. Yki~n chip nhi.n I""n phAn v~ Bao cao llIi \:h.nh nay .
Cu JIT j
,ii"
Chung 10; dAIhl/C hi~n v;te kibn lOOnlIloo cae ehuLt ml,l'Ckitm tOOnVi~t Nam. Cae ehuAn ml,l'Cnay yeu
looll I~p k~ h"",h vi thl,l'Chi~n & 00 s" dam !lao hqp ly ring cae Blio cae. tili chinh
khOng con chUa d\rtlg cae sai s6t trvng )iu. ChUng 10; di th\«' hi~n viQc ki~m Ira!heo phu""g phap ch,;,"
mlu vi ap dung cae !hir nghi~m dn !hih, cae bing ehimg de minh nhung thOng tin trong Boo cao tili
ehinh; danh giA vi~ luan Ihil cae chuAn m\«' va ch~ d;) klloan hi~n Mnh, cAe ng~n tic vi phlWng phlip
k~ lOOnduO'Clip d\lng, cae uUc tlnh va XCIdoan quan trQng l'i1AGiam d&: eung nhu dch trinh My t6ng
quat cae Bao clio tili ehinh. ChUng loi cho ring cOOgvie<:kibn lOAncua chUng to; dd dua •.•.cae 00 sO bqp
ly d~ lam cAn cu eho y ki~n cua chung 10;.
du cOng vi(!c ki~m
Theo y ki~n chung to' xtt llin eliI' khfa C\llIhtn;mg y~u, Bao cao tili \:h.nh dA phan inh trung Ih\IC va ho;>p
ly Ilnh hinh llIi chlnh clia Cong ty c6 pMn Cao su Tay Ninh ~i ngay ) 111212010, dIng nhu ko!tqua h"",
d.;.ng kinh doanh vi cae I~ng lUll chuy~n ,i~n ~ coo nAm tili eh.nh k.h thue cimg ngiy ) 1/12120 10, phu
. cae chuAn ml,l'C,eh~ d9 k~ tOOnVi~t Nam hi~n hanh va eae quy dinh phap ly c6liCn quan .
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BAOTRUXG
MAl QUANG IIIf-P
Ki~m tOl'" vien
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Ph Gilimdk
ChUng ehi ki~m loan vien sA OJ7JIKTV
Thy ~
Chimg chi kibn lOOnvien sl. IJ201KTV
••••J(I; dif" cho
diNG TYTNHII TlfVAN K£ ToAN
VA KltM
ToAN VIE;T NAM (AVA)
He. "pi, Ngay 23 thang 02 ndm 2011
T", ~, '60 I'I>JOng U64 - Thanh x,*, • Hlo IfO' • If'" l<Iom
T"-(ll4'13a68956l1.:lIl6l!9S6e
• fox.(SHI386862'S
email: ••••~
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v.., ph(Ing """ "'" ""'" TMIg
SIlll Mai Ilk Di . TP. VWI- Ng/'>tAn
T,,: (801-381
)(loll 006' fox: (80-38) 3501 006
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CAD
C6NG TYC()pHAN
su rAY
NINH
uo
B,,<>
Iii thiah
Clio 114mrai ehlnh k~ th~ nglly 3111212010
Huyt" Go DAn - Tinh Tay Ninh
BANG CAN 001 Kt TOAN
T,i ngay 31 thang 12 nlm 2010
Oem vi tinh: VND
M'
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100
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112
120
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5?8,169.J91.J.H
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441.206.515.269
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12.299.118.869
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C6NG TY c6 PHAN CAO SU TAY NINll
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Hurtn GOD!u - noh Tiy Ninh
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C6NG TV copHAN
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Cho DAmIii (hinh k~t thlic
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CONGTYCOPliAN
Hurt" G6 Diu - Tinh
Nl~H
CAOSUTAY
Bliodo tal thinh
Tiy Ninh
Clio nAm Iii chlnh k~ thiK: ngay J1/lUlOlO
THuvtT
MII'\II BAO cAo TAl cHiNH
Clio n!rn til thfnh kb lillie "gay 31/1212010
I. O",C DltM HOc'oTD()NG
eVA
c6~GTY
COng ty d phAn Cao SUTay Ninh Iii m{\t ebng ty d. phin "uvc thimh. I~p ~iVi~t Narn tltn 00 sO chuy~n
d&i COng ty TNHH
tbanh vito Cao su TAr Ninh • doanb ngh~p NM nu6c tn,rc thuQc Tfp of""" COng
nghi~p Cao So Vi~ Nam lhanh C60S ty cl. pllin .
Me.t
11<'fIl J(Jng
COOg ty cA phAn C80 SII Tar Ninh ho\Il ".}rIg thoo GrAy dang ky kinh doanb 56 4503000058
2&11212006do PhOng dAng ky kinb doaoh tll,* so- Kt hO{lChvi Diu IIlTinh Tar Ninh dp.
ngay
", ,;
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:.M
Ho~t "Qng chinh cu.a Cong Iy baa 86m: D.\.utll"trAng, chAm sOc, lhai fMc, chi! bii!n cao su nguyen li~u va
lieu th\l san phAm (011)-251); CQng nghi~p Il6a chit, pMn b6n vi tao SU(241); Thl,f(JJlgnghiq, bm huOn
(S 190), kinh doaob t8ng biJP (S 190), Idoh doanh ohll d,jt; MUll MD, v'" chny;!n: Xing, diu, nh6t (S 141). s8n
xuAt thung phuy sit (3699); Khai hoang vi sUa eheta xiy dlffig clu duUng; Xiy lip cOng trinh cling nghiep
din dlU'g (4520), thi cling cOng trinh thuy lQi (7110); ClflI xe g~ eao su, d6ng pallet vi d6 dung gia dung
(2029); Xay :cil h!mg noog san (1520), dich '1' An utmg; KhAo sat, thii!t k~ cae cong I1lnh oy dl"'g gillO
lMng (7110); Thi cOng xiy lip cae cling trlnh giao IMng, cae cling l1inh th~ thao, clp thoat n..we, xir Iy
nlJ6<:thii, m~ng IlI'6i dien d~n 35 KV, san lApm3t nang (45 I0 ~ 4530 - 4540); T6 chirc ban dAu gi' tii san,
dieh vu rira xe, mlla oon cae m3t hlng IlllJ niem .
Cong ty 00 t'"l' sa dlfVC4t ~i : Xl Hi~ ~h
Dien thofj: 0663 853 606
Fax:
- Huyen GO Dh
_Tlnh
Tay Ninh .
0663 853 608
Mi sf, thut: 3900242776
Email: e1y-esln@hcm.vnn.vn
Websile: hupllwww,taniruco.oom
Ngo.n'ril4i dien theo pMp luit : Ong Trinh Vln Vinh Chillich H()i d3ng quan lri kiem TAng Giim d&: COng
ty (sinh ngay 07/4/1951; Dan l()c Kinh, QuAe lich Viet Nam; ChUng minh nhin din sf:,290882858 do Coog
an tinh Tay Ninh cAp ngiy 211412003; Dja chllhui:mg trU ~i Ap &!n Dlnh, XI Th",h Dire, Huyen GO DAu,
Tlnh Tiy Ninh) .
vbn di&.le ban dAu lheo GiAy chUng nh~n dang ky kinh doanh:
IT
Ctld6ng
01
TW doan
02
C6l16ng ben ngoai
C&g nghiep Cao su Vi~ Nam
300.000.000.000 dbng, troIlg db:
18.000.000
qnl!
"
Tj If "
60%
12.000.000
40%
JO.lK)().lHIQ
100%
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C6NG TV ell PHAN CAO su rAY NINH
DiIOdo hi thlnh
Coo nAm tal chinh ~I thile ngAy 31/12l2QIO
Hurl" G<'IDIu. Tin" Til)' Ninh
Bpi tMng quan tri
Cae thAnh vien 11<};dbng qulin trj vao ngay I", bOOcoo nay nhlt sau:
1m,
Trinh VlIn Vinh
Chilljch
Ong
Hila Ngve H~p
Ur vien
1m,
rnl.n VAn Iq.nh
Ur vien
6",
U Ali ThQ
Oy vien
1m,
U VAnChanh
0)' vien
Ban Him soot
:.
.;,
Nguy~nVln M~l
Tnn'mgban
6ng
Hli Ngve Tilng
Ong
Nguy~n Yin BAc
Ur vien
Ur vien
/
Ban Gitimdk
Cae thanh vien Ban Giam db.: vao ng;l.y l,p bAo clo nily nhu sail:
1m,
Trinh Yin Vioh
TAng Olam <lAc
Ong
U VAnellanh
PM Ttlng Gillm dbc
6",
6",
Tru(Jf1g Viii Minh
PhO TAng Glam dtk
rrin Vln Rfnh
Pho TAng Glam <fA.:
C6ng ty 00 11'\1,..; chinh d~t 41; xll Hiep ~h,
cae dim vi lIV<:thuQc, nhu sau:
Huyen GO Diu, Tlnh Tiy Ninh. Coog Iy dbng th<'>icOng cO
TiD
l>ja chi
I. Vln phong Cong ty
Hurln GO Diu. Tinh Tay Ninh
2. Xl nghiep Co' kill ell.! bi~n
Ilurln Go Diu - Tinh Tiy Ninh
3. N6ng tnKmg GO Diu
Huyen GO DIu. Tinh TAy Ninh
4. Nong IrvOng ch
Khc'ri
.•",
, ":A
Cli<:thinh vien cua Ban kiim SOlitvao ngay Ijp bOOdo nay nhu sau:
6ng
"
Huyen Ducrng Minh Ch'u.
Tinh Tay Ninh
S. Nong tnKmg B~n Cui
Huyen Du<mg Minh Ch'u.
Tinh TAy Ninh
6, Khu kinh doanh ><!ngdiu va dj~h '1l tAng hQ'P
Huyen GO Diu. Tinh Tay Ninh
7. Trung lim Y to!
Huyen GO Diu - Tlnh Tiy Ninh
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CAO SU TAY NI/llrI
HUYfD Go Diu - Troll Uy Ninh
C6NG TV C()PHA.N
Bao dlo til; chloh
Cho lIAmtAlchloh ltt Ihilc ngAy JlI12l2010
Con, ty Con
Dhl tlKri diJm ngay 31/1212010, Coog ly chU'llcO IJI ky cling ly con mlo.
II. KY Kt ToAN, I)(JI'i VI TltN TE:slY DI,INGTRONG Kt ToAN
I. Ny kl lmi" n<lm
Ky l~ toan nlm fila COng ly bit <tiu Ii< ngay 01/(11 va ktt thile vao "gay 311121li1ng nAm dU{fflgIjch .
1. Dun vi Ii)"
'iSITtilIng trong
ki'tHin
Dan vi t~n ~ sir dung trong gil; chi-p k~ toan I•. d~ng (¥ND) .
Ill. CIlUA!Ij MVC vA C1lt I~ Kt ToAN Ap DI,ING
I. Chlit{! kl ttHin tip """Il
Bao do tai chloh ciJa Cong ly duvc trlnh bay bing &l.ng Vi~ Nam va phil ho;rp vm Ch~ doS ~ loan OOanh
nghiep ap dung cho doanb nghiw dUVCquy <fjnb If.i Quytt <fjub sf:, iSI2006/QD-BTC "gay 201)12006 eila
aoSIrmmg Bq Till chlob vA sua dbr hi. sung the<.>Thiing IU sf:, 244m - BTC ogay 31/1212009 ciJa Bq Hi
chinh .
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M vJ vi;e (Uo.Iffhil
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B'"
clo llI.ichlob cua COng ly dlfQCInuh bay bing d6ng Vi~ Nam vii phil hQ'Pvo; clc ChuAn ml/C k~ loan
Vitt Nam do BQ ni chinh ban Mnh, CllIht:
•
Quych djnh sA 149/20011QD.
loan VitI Nam (~ I);
BTC ngay l] th8.ng 12 nllm 2001 vt vi~ ban hiinh btln ChuAn ml/C Kt
•
Quy~t djnh sA 165/2002/00
loan Viti: Nam (d<,1t2);
- BTC ngay II thang 12 n~m 2002 vo! vi~ ban Mnh sau ChuL. ml,lCKt
•
Quych djnh sA 234/2oollQD
tOOnViti: Nam (d<,1tl);
- BTC ngay lO th8.ng 12 nAm 200l v! vi~ ban Mnh sau chuAn ml/C K~
•
Quych djnh sA 12/2005IQD - BTC ngay 15 thang 02 nllm 2005 v~ vi~ ban bAnh sau Ch.cln ml/C KI loan
Vitt Nam (d<,1t4);
•
Quych djnh sA lOOI20051Ql>. BTC ngay 28 thang 12 nAm 2005 v! vi~ ban Mnh sau ChuAn ml/C KI
loan Viti: Nam (cf<,1t
5);
J. m,,1t tltUrcsf; 1J tod" dp dft"K
C6ng Iy ap dllng hinh Ihoic sf, k~ loan ch.mg Ilr gIli st..
IV. c;'cCHINH
SACH Kt ToAN ;'P Dl,JNG
Tib. vi clc khoan Itrong dtrong li!n bl>(> gAm li!n mi" Ifi qu5', titn glii ngan hang, litn dang chuy!n va cae
khoan dAu lit ngin h;m cO th<'1ih;m g6c khOng q..a ba thang. co linh thanh kho!n coo, co khll. nAng chuyb.
dbi dol;dang lhanh cae luvng ti~n xli<,:djnh va khOng c6 nhi~u nii ro lrong qua ttinh chu~
dbi thanh li~n .
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L
CONGTY
COPHAN
CAOSUTAY NI1'Il-I
lIuy~n00 Diu - Tinh Tiy Ninh
Bao rio Iii dinh
Clio nlm tai chinh kb:
til"'" "glly J Ifl212010
Ie
Tnn'mg hqp co ng"l'i ~ nh.,.p qu9 lib. m3-1hof,c giri via ngin IIlmg dlJVl.'quy dbi llgot;
ra 00n8 Vi~ Nam
the<>tY gill hA; dOlI; ~ingAy 8iAOdjth h$: tY gia bloh quail licn llgin hang do Ngin hang Nil•. nlf6<: Vi~
Nam C<'>ng
b6 tfi lhOi di~m phil sinh d~ gIIi ~ k~ loan .
Ie
Tnn'mg hqp mlla ng(lfi
vf nhfp qu9 li~n mJt, gUi vall Ng.in hang ho~ thantl toaD COngDQ'ngot; ~ bAng
D6ng Vi~ Nam thl dU'<;7C
quy "Ai nsOll; ra dbog Vi~ Nam theo IS'gia mua 11* tY gill.thanh toano
Ie
Nh6m tA; san vAn bing liAn co nghi"p vI' kinh t~pM! sinh bAng "M; Ie duO)Cquy dbi ra DAng Viet Nam,
dbng th<'ritheo d3i chi tift ns",,; Ie the<>limg nguyen Ie vA dlfqC phin 'nh treo tlti kOOin ngoa; bang .
sf, du cubi nAm cUa de tii khoan vAn bing tihl cO g&: ngoo; Ie dllQl: daub gia I~i the<! tY gia 8iM djth bioh
quail lie" ng.in hang do Ngiin hang NM 1I..rocVi{! Nam cling M If,i thai diem lip Mn clio tAl chlnh. nlm .
1. Nguyen tde 11M"h{in cae Ahoan 4/;" Iw la; ehinh ngdn hi'n
\
I
Cae khoim c1AulUlai chinh ngin h~ baa g6m Ddu tu cMng khoi.n ngin h,n (cl. pbi~u, Wi ph~u, tin phi~u
. .. ) cO thlli hlin thu hA, kh6ng '1ua mQ( nam ~
mua va." h~c ban ra chimg khoan dt kitm 1m; C'c khOOn
c1Aut\r ngin h,n khac baa gAm cAe khOlin cOOvay rnAthlli "'" thu h6i khllng qua mQ( nim ...
Trong trul'mg hqp c1Autu bAng litn ~
hi~n V,I (Hi san cJ djnh, nguyen li~u, himg h6a ... ) thi gia trj khOlin
ddu tu ~
Hnh Iheo gia thoo Ihu,n cUa cae beln tham gia c1AuIII dbi vcr; cae tAi san d••• di ddu III. PlJn
chenh I~h (Btu cO) giib. gia trj ghi sf. klroan cua COog ty vo; gii Irj lai san dllQ'Cdanh gii I,i dllQ'Cphan
inh va.. thu nh;.p ho(lc chi phi trong nam tAichinh,
Clic klK>.inddu 111du~ Ihoo d~i chi Iii!! cho timg khOOnddu IU, timg hqp d6ng vay .
Vi~ !rich 16pva hoan nhf.p dl' phOng gilim gili diu tu ngin hlin duqo:;thl'C hi~n (] Ihm dio!m kll6a sl. ko!toan
dt l,p bAouo tAi chinh nlm,
Mlic trich 169dll phOng giim gia ddu III ngin h(lll dllQ'Cxae djnh bing chenh I~h giita gia trj thudn C<'itilt
thllc hi~n dtn;l'Cvii giA gk ghi IJin sf. k! wan. Chenh ~h lAng hofc giAm gill'a st. dll phong phii trich I,p
vm sf, <U.trich I,p duqc ditu chinh vao chi phi hO.1Id.;.ng Iii chinh trong n4m .
3. Ng"yen ttk ghi nh{in cae I<hoonphallh"
cac khoan phAi thu dtn;l'Ctrinh bily IJin ban clio tii chinh theo gia trj ghi sA g6m cae khoi.n ph8.i thu t(r khAch
hang, tn\. tnn'fc cho ngUlii Mn, cae khOlin ph.ii Ihu khAc cung v6i dl' phOng dtn;l'CI,p cho "'" khOlin pMi thu
kho dOL
Dy phong phai Ihu kho doi tho!hi~n phln gia trj dll kito hi t6n thAt do cAe khoi.n ph8.i Ihu kh&lg duqc khach
Mng thanh tOlin ph8.1sinh dbi vCri sf, d•.•."'" khoi.n phai Ihu toli ngay k~t thile ky lo! toim nam. nng ~
giam sf, dUlai khoan dl' phOng d\IQChllCh10lin vao chi phi '1uan I)' doanh nghi~p Irong nim .
4. NII")'in tde gltl nlt{in hang tJ" Aho
liang t6n kho cUa Cllng Iy 1;1nhilng tAi .an dtn;l'Cgill' do! ban Irong ky san ltuAt, kinh doanh blnh thuOng;
Dang lrong 'lui Ir1nh san ltuAl, kinh doanh do dang; nguyen li~u, v,1 ri~u, ding Cll, dl'ng Cl' (gQi chung 1;1vii
tu) do!sU'dl'ng lrong qua trinh san ltuAl linh doonh .
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C6NG TY c6 PHAN CAD SU YAY NINH
Oao do Ill' chlnh
Huyt" GO DAu - Tinh Tir Ninh
Clio ntm tii chinh k~llhlic ngAy J 1I12!20 10
Hang ttln kilo 4lt{"(: tinh theo giA g&:. Trvt'mg hqp gia Ui thoAn 00 th~ !hI"' hi~n dlfQC lhip!lon sii gbe thl
ph.ii tinh the<,!gia trj thufu, 00 Ibe Ih\ll: h~ duvc. Gii gk hang Ibn kilo bao g6m chi phi mua, chi phi clJ
bien ~icae chi pili lien quan Ir\re tiep kchile phat sinh
c6 dl1l,JChang tAn kho" dia diem vi t,..nJ! Ihii hien
de
llIi .
Gia tri hang Ibn kho dllQC Xlic dinh theo phU'mlg phip binh quirt gia quytn .
Hang Ibn kho dUQ<:hllCh tOOntheo pb\fUllg phap ki khai thltlmg xuyen .
Do,rpMog 8iam gia hang Ibn kho dllq\: IW vao thOi di6n cubi "Am Ii st; chenh I~h gilla gia g&: CUDhang
tbn kho I6'n IKm gia trj thoAn cO 1M th\I'Chi~ dUI,JCcUa chUng.
TAi sin ngAn h~n khic cua aJng ty dlfqC philo anll boo 86m chi phltri trtJUc, chi phi cho.'Jkh chu~n, th~
GTGT diu van dllQl.' khAn lrir, cae khoan Ih~ nQp!hila cho Nhi DllUc, cae khOOnlflll Ung cho can b(>cOOl!
nhan VieD vi cae khoan kY CUQC, ky quY ngin h,o.
6. NglSJ'rn Ilk glli n"jin fai san
,
"J <Ii"h
."~
TAi san c6 dinh dUVCth~ hi~n lhco Nguyen gia tru di gia tri hao mOn luy k~.
,~
'.~I
.
'cT
Nguyen gia tai san cA dinh bao gAm gia mua vi nhilng chi phi c6llen quan IIVc ti~p d~n vi~ dUlltai san vao
hOJI d(lng nhu dll' kib.. Ok chi phi mua sam, ning dp va dA; m6i tai san c6 djnh dll"" v6n h6a va chi phi
bao tri, sU1IchUll duvc ILjIchroan vao kb qua h~ d(lng kinh doanh tJi!hOi ditm pMt sinh chi phi h,* phin
b6 vao chi phi lItoo quy dinh. Khi tai san dllqC ban hay thanh Iy, ngu~n gia va gi •. tri hoo mon lClyk~ dllQl:
~6a sf, va hi, ky dc khollrt I~i 13Rio phil sinh do tharth Iy ti; san &!u duq<: hJch tolln vao kb qua h",,1 d~g
kinh doanh •
Tii san cA dinh hilu hlnh, llIi san c1Jdirth vi>hinh dllqC ghi nhan thoo gia gAc. Trong qua tr.nh su- d~ng, llIi
san c1Jdinh hlhl hinh, tai san cA dinh vII hinh dllqC ghi rth$n thoo nguyen gia, hoo moo IuS'k~ vi. gil. tri cOn
IJi .
TIli san c1Jdinh thliC tii chirth dUQl"ghi nl$! nguyen gia thoo gia tri hQP Iy h,* fia tri hi~n If; cw. khoin
thanh toan tichl thue tAi lIti~u (khOOg bso g6m th~ GTGT) va cae chi phllJVc liep pMt sirth ban dAu lien
quan d~n TSCD thue tai chinh. Trong qua trinh su d~rtg, llIi sin cA dinh thue ta; chinh dllqC ghi nhin theo
nguyen gii, hoo mOrt IuS'k~ va gia trj cOn lai.
1.Nx"J';"
1& X"i ""(i" ""4,,
hao /til
sa" c6 di""
Kh'u hao TSCD CUllCOng ty dll"" thl/C h;en theo phlf(Jllg pMp k1J.u hao dlll'mg thing: ThOi gian khAu hlt(l
dUQl"xAc djnh phil hQP v6i ThOng IU sf, 20312009/TT - BTC ngay 2011012009 CUllB<>TIli chinh vfv Hu&ng
d~n c~ d(l quan Iy, su- d~ng va trlch khAu han tai san cf:, dinh; Quy~ dinh sf, 234IIQD-BTC ngay
1611112009 cw. B<>Tii chinh vfv Dlrth chinh ph~ I\IC sf, 02 - Thllng tu s6 20312009/TT _ BTC ngay
2011012009 clla B(I TAi chinh .
Rieng kh'u han tai san cf:,dinh d6i v6i vlll'm cay uo su dllqC thl/C hi~n thea COOg vAn sf, 1937IBTC.TCDN
ngay 09/0212010 CM CllC Tii chinh dOllIlh nghi~p _ BQ rai chlrth vfv Trich khlu hoo vlll'm ely can su va
Quy~ dinh sf, 2211QD - CSVN ng.i.y 27/412010 CUllTip !foiln COng nghi~p e"" su Vi~ Nam vfv Ban Mnh
l)ll~ trlch kh.lu hoo vu<m cay can su thoo chu ky khai dtJ,c 20 nlm; Cl' ~ nhu sau:
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CONG TY
co ),IIAN
CAO SV TAY JIo"INH
Ban fllo tii (hiab
Huyfn GO Diu. Tinh T1iyNinh
Coo Dim tlii chinh k& tb(jc ngay 31/1212010
Nifm klllu flllk
Tj If "ltOu Ioao thnJ"
NAill mil 1
2,50
NAm !hu2
2,80
NAm lin! 3
3,50
NAm tbit 4
4,40
NAm thil 5
4,80
NArn thu 6
5,40
NAm Ihli 7
5,40
NAm thii'll
5,10
Nlm thir9
S,l (I
NAmib" 10
5,00
N!rn Ihli' II
7,00
NAm tM 12
6,00
NAm thir
iJ
6)0
Nimthir
14
5,'"
~
Nlm thir 16
5,40
,
"
,";',f
Nimthir
17
5.00
~0
Nlm tllli 18
5,50
NAm!hit 19
5,20
NAm thii' 15
MIiI: kh!u hao cho
5,50
Dam cul.i elmg (DAmthir 20) dU'I,YI:
llc djnh Mng gia Irj cOli l,i cua wlm ciiy fila nam
khat IMc cubi cOOg.
Nguyen gia vuim cay cao SUsan khi <fjnhgia gia Iii doanh nghi~p.u c/, phiin hOa bao gbm: Nguyen gia dang
gil; nbi" trin s<lsach k.~tolill c{>ng(+) vm h~n gia. thanh I)' wOn ciy cao suo TrOllg <16,gia Irj phil khAn hao
vlfim cay l!l6ng baa gAm chi phi thann IS' wUn cay coo su IlOc lInh trong tucmg lai (hi~n gia thanh ly wUn
cay fao su), khi li~n hanh thanh 19 mm h""h loan kb chuyiin loaD b{>gia Irj Clin l,i ella VlWn c!y ehU'llkh!u
hao hb (gia iii hi~n gia thanh ly VlWnc!y ClIOsu va giA iii VlWnc!y ClIOsu chU'llWu hao ha _ n~u C<I)V80
chi phi khi tJn Mnh thanb ly VlWn ely ClIOsu .
8. T" ••~ Iii; ~ii
••
cac l<boan ti~n !hu~ (n~u 00) thw b\Jp d6ng!hue h"l't d(ing dlfV(: ••••cb t<>.invao bAo cao ~t qui boll! d(ing
kinh doanh mg Irong ky theo phU<Jl1gphap dmmg tiling Irong!hlri "'" thue cua hqp dbng; M~ khac gill. iii
tAi san tbue dlfV(:theo d<,,>i
IJtn chlti~ tli san !hue ngoAi IJtn bi~u cic chi tieu ngoa; bang cin df,i k~ to.On
tboo dung quy djnb hi~ I\;lnb.
Tap hQjl va theo Mi cae khoAn cbi phf tbo,rchi~n dv'" diu ll.rMy d\lflg 00 oon (bao gbm chi phf mua sAm
mai tAi san cA dinh, My d\lflg m6i bote sUa chita, cAi ~, mg rQng hay trang bi flli ky lhuf-t cling Irlnb) vll
tinh hinh qu~ tooIncling trinh .
Chi phi Xliyd\lflg 00 ban d<'rdang dlfV(:!hw d<">i
chi ti~l cho timg cling trinh, bll"g m\lC cOOg Irlnh va timg
khoan mvc chi pbi cv tht .
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CONGTY cc)PHAN CAOSU TAY NlNH
Ih\o do till "blDb
Cho nlm tii cbinh k& thUe ogiy 31/1212010
Hurt" GODiu - linb Tiy Ninh
10. Ngl#}'in tlk gM "h~" JAu
fir
vao Clll/g IJ' fUn *11 till clie lilJoa"
.rJu III" tal din" Id"k
Khoan dAn tv ~io cong ty lien doanh duvc k~ 108.0thro phorong phap gill g6c. Khoan v6n g6p lien doanh
kh3ng of;;!u"hlob thea thay dAi cUa phA" w hl"tucUa cling ty trong tai san thuAn cu. cOns ty lien d08nb. a""
cio K& qua 110ft dong klnh doanh cUa COOg ty ph!D IInh khoan tho ntlfp dUVCchia Iii 1Q'inho4n IhuAn luy kl
cua Cling ty lien d",mh ph't sinh san kIli gop v6n lien doanh .
Ho~t dQng lien doanh the<>bloh lhlie HOIlld{>ngkioh doanh d6ng kibn suat vii Hi san dAng k~m soat dUQC
Cong ty 6p dllng nguyen lie k;! loan chung nhll vm clc h"'ll dong kinh doanb thOOgthllimg !<hac. Trong d6:
Cong ty thro dill rleng ck kholm thu nh~p, chi phi lien quan db, boiIl dQng lien doanh vi. thll'C hi~ phau b6
cho cae ben trong lien doanh Iheo hQJIdAng lien doanh;
Cong ty theo d3i T;eng til san g6p v6n. lien doanh, phfut vbn g6p vao tai san d6ng ki~m soat vi cae khoan
cong II(>'chung, cOng nq rieng phit sinh tir ho{lt d{lng lien doanh.
J 1. NK"yi"
Itk Klti ,,/o~n d", p/oiJng gitim gia 4& •• tv
D\I pMng giam gli diu til duqc It-p vao tllm dibn cu6i nlm Ii sf, chenh I~h giita gii sAc cUa cae khoon dAu
til dUVCh<u:htOOnbin sf, k~ tOOn16"11
ron giilli thi tnn'mg cua chung Ifi thm di~m lip d\l ph6ng. DI' pltOng
giam gia cae khOOndAu til duqc If.p riengcho timg khoan diu tllcua doanh nghi~p .
11. Ngllyi" Itk R/oi ,,/o~n vd pita" b,j cac UtOan cM pM tra IrWc diil "1'''
cae khoan
chi pili trli tnn'JI::dii hfIl d"QI: ghi nhan cae khoan chi phi thl/C Ii pMt sinh nhung c6 lien quan
dbt ket ql.U\ho{lt do;.ngsan xu.ll kinh doanh cua nhi~u nien do;.ko!loan (tren mQt nlim Iii chlnh). v~ tlnh vi
phin b6 chi pili iii tnn'JI::dIli han va.;, chi phi san xu.lt kinh doanh timg nien do;.ko!toin duqc cilinC11vio tlnh
chit, mm: dQ timg 1000ichi phi rna l\1a cl\l;>nphuong philp va tieu thm: hqp Iy. C1\c khoan chi phf nay dUQI:
thea d3i chi litt coo timg khoan chi phI.
Gii trj lqi tho! kinh doanh duvc dc dinh khi djnh gill gii iii doanh nghi~p M d. phfut hOa duvc phin b6 dAn
vio chi phi san xuAt kinh doanh voJi phuong pluIp binh quan gia quyo!n trong LOnlim, Ihea d6 .roc Ilob chi
phi gii tri Iqi ~ kinh doanh so'!phin b6 vio trong nlm Ii 3.793.928.787 d6ng. Nilim 2010, do thay dbi quy
dinh Ifi ThOng til sf, 20312009m. BTC ngay 2011012009cua W Tai chlnh vlv Hu6"ng dln cho!dQ qu.an Iy,
sir d\!ng vi !rich Wu hao tai san cA dinh, COOgly d! ket chuy~n toan bQ gii tri lqi tho!kinh doanh chua phin
b6 vao chi phi san xoA. kinh doanh trang nlim Ii 26.551.501.512 dllng,
IJ. Ngl#}'bl tdc g/ol n/o#n cae Jr./ominp/o;,; Ir•• vd c/oipM trle/o Irwe
Cic khoan chi phi phai trli vi chi phlllich lnWc dUVCghi nh", cho sf, tio!n phii tra trong tuong lai lien quan
do!n hang hOOva dich VII dili nhfn dUVCkhOng ph\! thu(ic vio vi~ cong ty dili nh,n dUVChOa d<m cUa nhi
cung dp hay chua .
Cae khoan chi phllhl/C to!chlla phllt sinh nhung dUVC!rfch tru<rc vao chi phf san xoAt, kinh doanh ky nay do!
dam bio khi chi phi ph'" sinh thl/C to!kh6ng giy d<}tbio!ncho chi phI sin xuit kinh doanh tren 00 sO'dam Mo
nguyen tic phu hqp giita doanh thu va chi phf. Khi cae chi phI d6 pilat sinh, nk c6 chbh L~ va; sf, dili
trich, ko!toan tik Mnh ghi bA sung ho~ ghi giam chi pill tu<mg irng vm phfut chenh l~h .
U. Nguyin Itk g/oi n/o@nc<k"K"iipvI'bJ"K"K"fIili
Clic nghi~p V\lkinh to!phat sinh bing ng~i t~ duqc quy dbi ra Vi~ nam dbng the<>IS'gii lfi!hOi diem ph",
sinh nghi~p V\I.Tai Ihlli dilm cuAi nlm cae khoan ml/C tiblt~ c6 gt..: ngO<liI~ dUVCquy dbi thea IS'gia blnh
qulin lien ngin hang do Nglin Mng Nhi n.roc Vi~t Nam wng b6 vao ngay ko!!tMc nien do;.ko!toano
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CONG TV CO !'HAN CAO SU TAo.Y )1;):"111
Ban do tii cbinh
Cho nlm tir chinh "~I lillie ngAy J 1/121'2010
Huyt" GODiu - Tinh Tar Ninh
Chenh l.;.elltY gia thl/C t.! pIlal sinh trong nlm dlf\JCkof!chuytn do doanh thu Ilotc chi phi Iii chlnh frollS
ky
kt roan .
Chenh I.;.:h tY gill lien <juan d~n ho\Il ".;ing dAu Ill" dlf\JC hitCh roan vi. luy kof &!n thlri di.fm d\l An chinh IIn1<:
di vito hO~1~g
~ dUVCphin bl; van doanh thu II<$: chi phi theo quy djnh hi~n lIanli.
15. NK"yin Ide ghl nh{in ""..tn
fwd cue Uotin d.iphf IIi ••••
y
Chi phi eli vay dlfVC ghi nil," vao chi phi san xllAI, "fnll doanh trong nim khi pMl sinh, trir chi phi di ••.sy
lien quan tn,rc li.fp db. vi';': dAu hr oy dl"'8 II<$: san .\u~t.ai san do dang du<;JCtfllll vito gii trj c••••.til; .an
d6 (dll~ ••.3n hoa) kill 00 dU clc dillS ki~n 'lilY djnh trong ChuAr. mile Kl loan Viti Nam 56 16 "Chi phi di
vay~. Chi phI tar vay dlrQ<:vim ho.i.1•• 1.525.231.703 oSbng,chi';m J 7,4 1 % chi phi Iii vay phi' tIi trollg nAm.
"'*
Chi ph! di vay lien <juan tn,rc trip d';n \li~ diu III Xli)'d\lflg
sin xwl. til san d<1dang dllQ<:linh vao gill
lrj eua Iii san d6 (dllQ<:v6n boa), boo g6m cae u.oan Iii tien vay, phin btl cae kholln ehi~ khAu hl$' ph~
lrQi khi phil! Mnh Irlli phiS •••elie kholln chi phi php pIllll sinh lien quan t<'riqua mnh 111mIhu!\IC vay .
16. fl,'g"yi" Idc wi pllll'd1lg
p"tip gil;
""!i" cdc A"oan
d", p"ong
plltiJ tNi
Gill lrj dUVCghi nhioncUa m{>tkholln d\l"pIlong pHi tni la gill lrj dUVCucrc tinh hqp I)' nhil v! kholln li~ sO!
phai chi de Ihanh loon nghia vp nlJ hi~n ~i~i nglly ko!!!huc ky k~ loon nAm hote Ifi ngay k~ Ihuc ky ke
loan ,ilb. ni;,;ndo}.
1
Chi nhlblg kIloi\n chi phi lien quan dSn khQl\n d\l"phoog pHi tni dA I~p ban diu mai du".: biJ dip bing kho1n
d\l"pMng phii tri d6 .
a
Kholln cMnh I~h gifra,J, d\l"phOng phlli tr1idll~p
ky kS toan tM'II; chua sir dpng ha I6'n h<m,J, d\l"phOng
phlli tni I", <1kY ban cAo duvc ~
nh~p ghi giim chi phi san xuAt, kinh doanh lrong ky tni' kholln chenh
l~h 16'11hem eua khoan dll pMng phlli Ira vS ban Mnh cOng Irinh xay lip duqc hQl\n nhip v••.•thu nh~p klulc
lrong nam.
17. Ngufi"
,de gill
"liP"
....:
'.'
wl" ell ••stt !til-u
~
V6n d.;\uIUeua ehu so-hihJ duvc ghi nh~ thco,J, v6n!h"" gop cn.. eM so-hihl •
V6n klW: cua chu sO'hihJ duql: ghi thoo gill lrj cOn Ifi giihl gia IIi hqp IS' cn.. cae Iii san Ill! doanh nghi~p
du".: cae tA chire, cl nhin khok tJng, biSu sau khi tni' (-) cac khoon Ihue ph,;i u9P (nell cO) lim quan d~n clc
Iii san duqc ~ng, bieu nay; v, kboAn b6 sung Iii ki!t qua ho<ild9ng kinh doanh .
Ch;!nh I~h lY g" h6i dOOiphan tnh Iren bilng can d6! ke toan IIIchenh ~h lY gia hAi doai phii! sinh hoIIe
danh giii If,i cubi nAm cUa ciic khoan mllC cO g6c n/lOti Ie eua hOilId(ing dAu ru xIly dlll1g ca ban
danh
giii l,i clc u.oan mvc cO g6c n/lOti te cn.. vAn bing lib, h($: cong nq ngin h~n.
Lqi nhl$! sau !hue chua phan phAi li,J, lo;rinhu4n Iii c!ic hOilt d(ing cua doanh nghi~p!l8.u khi tni' (_) cae
kholln diau chlnh do ap d~ng hAi 16 thay <16ichinh sach ke loan va diau chinh hAi ttl sai sOt trong yeu eua c&c
n1m In,rOo;•
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18. Phll'd1lg pllap xae di,,11 11<
•••,,11III"
Doanh thu duql: xiic dinh !hco gia IIi hqp I)' cUa c!ic khoon dI Ihu h,*
duqc ghi nh.n khi dAng!hIri!h"" miln cae diau ki~ sau:
"
s! Ihu duqc. Doanh !hu ban hIIng
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C6NG TY c6 PHAN CAO SUTAY NINH
BJliodo tili chinb
Hurta GO Diu. Tlnh T.iy Ninll
Cho nim ti, chinh"~
thlic ngay 31/1212010
•
Phln k'm rili ro vi J<;ri!eh gin lib! v6i quy~ 00 hllu san phAm hof,c hang h6a dl d<rq<::chu~n
ngltOi mua;
giao cho
•
COng ty khoog oon nJim gi('t quy~n quan Iy Mng h6a nh•.•.ngum sO'hltu hang h6a hote quy~n ki&n scal
hing h6a;
•
Doanh thu dlf\lC xac <fjnhtu(JIIg d6i chlic chin;
•
Coog ty dl thu duqc hoJc sC!thu duqc lo;riich kinb to!tif Siao djeh ban hiing;
•
X:ic dinh du<;JCchi phi lien quan d&, giao djeh ban Mng
Doonh thu cung cAp djeh '1l d<n;JCgil; nhfn khi ko!t qua ella giao dich d6 duqc xac djnh mQt each dang lin
",y. TNl'mg Iwp vi~ cung clp djeh Vu liin quan dbl nhio!u ky thi doanh thu dlfV(:gil; nhfn Irong ky the<>k~
qui phin cong vi~ <fl hoan thanh va" ngily lip Bing Cin dAi ko!loan cua ky d6. Ka qua ella giao djeh cung
cip dich VIIduqc xac "jnh khi thOa mAncae dio!uki~n sau:
•
Doonh thu drn;n; cic dinh luon& db; chic chin;
•
C6 kM ning Ibn dUVClo;rifeb kjnb to!tir giao djeh cung
•
XlIc <finhdllQCpldn cOng vi~ d! hoan thanh vao ngay I~p Bang c.in dbi kt toan;
•
Xae dinh dlJQCchi phi phit .inh cho giao dich va chi pM de hoan thanh giao dich cung dp dich VIIdo
dp djeh
VIId6;
LAi ngin hang va de khOOncho vay dUVCghi nh$n trong ball cao ~t qui h""t dQng kinh doanh trin 00 sa
dbn tich .
19. Nguyi"
14c v.i pllU'01tg phtip gill "h~n chi ph( ,,;,;cltinlt
Clic khodn chi phi dlJQCghi nh~ vAo chi phi llIi chinh gAm:
Chi phi ~
cae khoon I~ lien quan Mn cae ho;t dQng dAu til tl\i chinh; Chi phi coo vay vi di vay v6n; Cic
khoan l(!ido thay dbi tY gill h6i doi.i cila cae nghi~p VIIphit sinh lien quaD den ng""i t~; Dv phOng giam gia
dAu til chimg khoan.
Cae khoan trin duvc ghi nh~ theo timg sA phit sinh trong kyo khiing hU tn"r voi doanh tIlu h""t d9ng llIi
chinh.
,"G 1
.•
~~
.-
",~f
. -'M 11
]0. Nguyin 14c va pltU'ffflg pltap ghi nh~n chi phi lltuilltu
Iltu nltliP d,•••nh nghi;p hodn Illi
nhlip dtwnh nglli;p hlin hilllll, clli pili Ihul
"'.' J
Thul hifn hi",h
Tai .an th.J vi th.J phai nQp cho nim hi~n hanh dUVCx&c dinh bin~ sA ti~n dl' kien pMi n(ip cho (~
dUVCtim hAil 00 quan tIlue, d\fll
cae mire thue suil vi clk Iuf.t thue c6 h~u I.....,den ngay ket thiJc ky ke
!OlIn nllm .
em.
Thull"u nht,ip hoiin ",Ii
ThUl! tIlu nh~p hoAn l~i dUVCtic dinh cho cAe khoan chenh I~ch lflll thOi ~ ngay kAt thilc ky ke lOOnnim
giua 00 W tinh thue thu nh$p c•.••cic llIi .an vi nv pha; tri vi gill tri ghi sA cua chilng cho m\lC dich lfp bi\o
cio tai chinh .
Thue thu nh,p doanh nghi~p hoAn I,i phlli dUVCghi nhfli cho tAtcl cae khoon cMnh I~h lflll thm chiu thue,
ng""i w:
•
Thue thu nhfp hoAn I~i phai trli phat sinh til ghi nhfn ban dAu cila mQt llIi.an hay It<;Jphai bi til mQt giao
dich ma gioWdich nay khiing c6 anh hlJ\'mg <ltn Iqi nhUf" ke toan h<* IVi nh"", tinh thue thu nh~p
(~~
tfnh thue) If-ithm diem phat sinh giao dieh;
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CONGTYCOPHAN
CAO SUTAY NTNII
Huyin G6 mu. Tinh Til)' Ninh
•
Coo n1m Iii chfnh"~
Ban do lAJ"brob
thiK: ngay 31/1212010
Cae khoan et,enh I~h t;m tIK'richiu thu~ gin lifo v6i cae "hoaR dAu III vao cOng Iy con, chi nllanh, c6ng
ty lien k~ vi de khoim v6n g6p lib! dOOM khi cO kII! nlng ki~m sOOttIlm gian hoM nMp khoM cMoh
~h t~m tIK'rivA chic chin UmBo chenh le<;h t~m Ihm si! kMng dU'<;JChoan nhip troIlg tWllg rai cO th~
dv delan .
Hi .an thuf thu nh6.p hoin l~i cAn dl/QC glli nh", coo IAIcO cae "henh IQch "'" th<'riduv<: kh!u lriJ, giii trj
du<;!'\:khAu tni' chuyfn sang cae 111msau ella cae khoin rJ tioh thu'! va cae khooin \1UdAi th~ chUll sir dung.
khi chk chin trollg luong Jai si! c6lqi nhu~n tlnh lh~
sird\lng nhllng chtnh IQch~m cMi duqc lhAu trir,
cae khoim fAI,nh thu~ va cae \1Udli Ihlll dura sir dung nay, ng<lfi trir:
de
•
Hi ••.
n thu<!hoAn fa; phllt sinh til gil; nh", ban dIu cUa m~ tai san hotc"'1 phi; bi. Iii' "* gi..., djch mil
gi..., djch nay khong dl anh hll<'mgden lQi IIhu,"
loan h* lqi nhufn trnh thut thu uhaP
161100
Illue) ~ithm ditm phat sinh gillO dich;
•
Tit do cac khoan chenh I~h If,m thm dlfllC ilio triI phal sinh tir cae khoan dAo til' rio ~ng ty con, chi
nMnb, cong ty licn kh vii. cae khoin v& gop licn doanh khi chf.c chin Ii chenh I~h If,m lhbi ~ dlfllC
hoin nhjp trong tl/Ullg lai co tM d" doon dll<)Cvi colo;ri nhl$l chio tho~ d~ IU d~ng dlfllC khoin chtnh
16<;ht,m Ihm do.
ke
coo.c
Gli tri gIli sA cua til san thof tho nh,p doanh nghlep holin I,i phai duqc xem xCII,i vao ngay ~ thuc ky k~
loin nlm va phii giam gli tri gIli sA cUa tii sin thu~ thu nh,p hOOn1,1 d<'n mlie baa dim chf.c chin cO do lo;ri
nhl$llho~ cho phep lo;riJeh clia mOt phAn hojc loin Ill) til sin thof tho nhf-p hOOnI,i dll<)Csir d~ng. cae tii
san thoo!thu nhfp doanh nglliep hoan l,i ch ••••gIli nh", tru6<; day dll<)Cxem XCIvao ngay k~t tMc ky k~ tooin
ndm vi duQ'Cglti nh", klti chic chin co do lo;rinhoJn Hnh thof.u cO lh~ so dung de tili sin th~ tho nit$!'
hoan ~i chua gIli nMn nay .
Tii sin th~ tho nhf-p hoin Illi vi th~ tho nh,p bOOnI,i phAi trli dlJQ'Cxac dinh thro Iltuo!soAl d" tlnh ip
d~ng cl>o nlm tii san duqc tho hAl hlY nq phiai tnl dlJQ'Cthanh toM, d,," tron de mlie tho~.oAt villuj.t thuo!
cO hito lo,rcvin ngay k~1thile ky ki IOIInnlm .
Th~ tho nhfp hoin lal dlJQ'CgIli nhtn vin ket q••.•bolIl dQng kinh doanh ngOlli tn"rtrrn'mg hqp th~ Iltu nh,p
phil sinh lien quan.un m.;;t khoin muc dlJQ'Cghi thing vin vt", cltil w hitu, trong tnrUng Itqp niy, Ihoe Iho
nh,p ho6n Illi ding duQ'CgIli nit••• trvc tl~p vAo v6n cltu w Ititu.
Doanh nglti~ chi bil triI cae ti, sin lltoo!thu nhfp hoAn Illi va Iltoe tlto nlt,p hoin lfi phii tri khi doanlt
nglli~p cO qoybt Itqp phip duqc bil triI giitll tii sin tltoo!tlto nh.p hj~n Mnlt vo-i tho~ thu nhip hitn Mnb pMI
n.;;pvi cae ti, sin tho~ thll nhfp hoin I,i vi th~ tho nlt'v hOOnI" pltii tnilien quan I6i tho~ tho nhap doanh
nghiep dll<)Cqoan l)i hOi cling mot co qoan Ihoo!d6i vm cung mOt don vi cltio thoo! vi doanh nghiep d" dinh
Iltanh toM lho~ tho nhW hiCn hinb phii tni va tii san thu~ thu nltJp hien Mnh tn!n co sa thuAn.
2/. PM", pltM/jIi "ltu(iI, ..a'riclt f(lp clk ,uy
Pltin pMi lo;rinltu", SIIulhu~ thll nhJp doanh nglli~ dlJQ'Ctho,rcItien thco dieo Ie cUa COOg ty vi k~ I>of.ch
pltin pMi lo;rinho.n do 4i hQi dAng c6 dong Quyh djnlt hang nlm. Trong nlm Cong ty dl !rich I,p qo9 dAu
III pltAl tri~n tit IQ"inltu", dlJQ'CI1Udli thu~ tho nhfp doanlt nglli~p pltAi nop, So/, qu9 dlt"pMng tii chlnh va
I So/, quf khen Ihm'mg phuc IQ"itit k;rinhl$! SIlotho~ .
Lqi nltotn cOn Illi cltua phan pltAi ~ dllQl.'!rich ij.p Qu)' dAo IU pMt !ri~n sao klti cO qoyh dinlt chlnh thlie v~
v~ thanlt roan d; tlie clto de d; dong nlm 2010 dll<)CDlIi h.;;idAngd; dong phe choAn.
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C6NG TYc6
PIIAN CAOSUTAY Nl:"lH
B.<>dot.l~hinb
lIuy~n 06 DAn' Tinh Tiy Ninh
Cho n!m tii chiob k~t thlic ngay )1I1:Y2010
V. TH6NG TIN 06 SUNG CliO cAe KIIOAN Mt,JC TRINH BAY TRONG BANG CAN DOl
Kt ToAN
(Dun
vi li"h.' YND)
DAu
01. Tl~n
ellA. Dim
Tibl m~l
524.142.033
448.328,810
11.774.976.836
10.035.737,649
Tib. gil'i ngaD himg
Tib! dang chu~
0
12.299.118.869
qug
02. nAn hI' ug,in h,n
10.449.098.250
ngin h(ll1
10.449.098.250
03, Cae lob"". phil tbu khac
2.915.257.366
0
100.000.000
dJ phi~u
d; tm: va
DA•• lIim
13.976.956
100,000,000
0
vt thu~ thu nh~p ca nhim
Phii "'u ve
0
1.437.766.941
trai.ln\i pl1i~u
Clio yay tir quy pMc 1(1i
Phai thu
9.296.491.150
9.2%.491.150
ellA. Dim
Phii mu v! Iii ti~n giri, ti~n cho vay
PMi thu CUDcOns llluin titn yay mua
0
0
qug
vt IAimua ding
DA •• Dim
0
Diu til' ngin h(ll1kluk
D\I' phOng giam gill dAu nr
0
10.484.066.459
ellA. aim
ChUng kho.in d.i ••II: ngin h,n
Phil mu
dIU
0
5.646.848.075
0
I<;ri nh~n dlf\JCchi.•.
0
PMi thu kluic
0
1.553.362.161
1.698,884.783
10.115.467.601
3.150.618.680
04. lUng tAa kho
CIIA; nim
oAII aim
lUng mu.•.dang di d.rong
31.048.480
C9ng
Nguy~n lifu, v$t lifu
0
15.507.266.209
10.362.289.590
cOnS c~, d~ng c~
1.787,651,419
1.687.526.543
Chi phI san xuit kinh dOllnh d6' dang
2.564.365.652
7.170.398.810
64.982.187.037
18.834.884.509
712.321.125
808,001.389
Thanh ph!m
Hang hoa
Hang SUidi ban
0
0
Hang boa kho baa thll<!
0
0
Hang boa Mt d9ng san
0
0
qag
g;' Ill..: haag tAD kho
85.58-1.8.39.911
"
.3l1.86J.IOO.8-11
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C6NGTY c6 PIIAN CAO SU TAYNINH
"IIYin GO oil ••- Tlnh Tar Ninh
os. Thu:
BaDdo tal (bloh
eho nim t!1 chioh k~!hilc ngllr 3111212010
CoAl Dim
va de khoin phil tho Nbio"""",
0111 Dim
0
4.781.036.478
Th~ sirdpng dlltnOngnghi~
ThUl!m6n bIIi
0
0
Thue! lim nh~p doanh nghi~
0
0
06. Til
0
4.781.036.478
Cqng
""0
DI::inb~n khat
eliAi DJim
Di.1l aim
0
0
Cic khoAn kYCllVC,kj quy ngin han
963.935.680
1.464.998.120
T,m ling
Tli san lhi~u ehOxu
Ii
0
1.464.998.120
qlng
0
963.935.680
07. Tili Slin ~ dinh hll'u biob (Chi ti& xem Phil lut sf:,0 1 kern theo)
ellA, dm
08. Chi phi ~iy dynE cl1 ban dirdaDg
Pi.llplm
Vrn'm ciy k~n thi~t 00' ban
61.921,962.225
43.753.420.590
Cong trinh XI nghi~p san xu!l thilng phi
13.037.1I08.91O
12.887.808.910
0
7.144.713.042
Nhi may mil kem
PhOng quAn IS'chAt llfqllg
902.727.273
0
Chi phi quy!n sir dung d!l
1.760.250.415
0
77.672.7411.813
Cqng
09. ni.u
II. vim
Cong Iy u.~nk~t
ellA; nJim
63.78~1.'M2.542
Oiulllirn
Cong ty cA phdn Ch~ b~n g6 Tiy Ninh
10.500,000.000
10.500.000.000
qlng
10.500.000.000
10.300.000.000
Cut.i nAm
10.llAu til diii b," kh'c
0
DAu tu' tlli-iphi&.
DAu tu <Iii h," khAt
ll,lp "Am
554,400.000
128.358.644.500
118.914.553.550
60.000.000.000
60.000.000.000
10.000.000.000
10.000.000.000
1.500.000.000
1.500.000.000
TronKd6:
COng tyC6pMn
Coo ~u Vlfl Lao
COng tyC6 pMn TMDV.,J Do
COng ty
C6 pMn
lien Coo
Nur7r:khOOng Ninh min
Cong ty THlIlI EJ6u ru lI(J IJng-
C6 phJ" JX1, IIl/'hJt
COng tyC6 phJ" Coo ~u DJi,
Cong ty
COng ryC6 phdn
qlng
~u
16.814.5.H550
VRG
".jin Cao ~u Nghf An
7.440.000.000
Lao Cai
2.904.090.950
ning.
/'001 Min khu CNCaasu
rift Nam
19.700.000.000
128JS8.644.500
26.814.55),550
600.000.000
0
20.000.000.000
119.468.953.554)
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C6NG TYCO PIIAN CAO SUTAY NINII
HUY5"G6 Diu. nub Tiy Ninh
Hao do l.il.ithiob
Clio n!m till ehloh k~t thUc ngAy 31/1212010
CgA; Dlm
11. Oil' phon!: giam gi' d~u hI' till; ehinh diii b,"
Cang ty cb phAn N"'1<: khOilng Ninh Dlto
(572.055.506)
(5S8.704.J11)
C9ng
(S72.055.5U6)
(558.704.371)
Gia Irl trich l~p d•••.phOng giam gii dAu t\r du"",,,XJic dioh d\18 llin t5
C6 phln NU<'J<:kholing Ninh Di~n .
12. Chi phil'"
Ir""",
da;
Ie vb"
g6p va sf, 13 lu9 k~ lJi
b,"
Coog ty
D~u
Dim
o
26.557.501.512
1.687.965.1114
2.666.096.788
Gi,i trj 1"; th~ kinh doanh (0)
Chi phi cOng C\I, d\lng ell
o
o
Chi phi ngllien ciro co gia trj I6n
Chi phi sUa ch(\'a IOn
1.372.159.608
cqng
3.060.725.422
3.763.669.459
32.98U67,759
(0) Gii tri lqi th~ linh doanh de djnh lobi di pruin 00a doanh nghiep Nha mrOc Ihimh COng ty do pilAr.cO 8ia
tri IS 37.939.287.873 dbng d~
phin b6 dAn
chi phltheo phlrol1g pMp
thing Irong thbi gian 10
nAIll.Kill ltp Blio cao tii chloh n3m 2010, Glii uj lQi th~ kinh doanh dll<;lCphin b6 toiln ~ vi<) chi phi thro
quy djnh loliTh60g til' sA 203!2OO9nT. BTC ngily 2011012009 CUI BQ Hi chfnh vlv flu6ng dAn ch~ do)quan
Iy, su dung vi trlch khAn hao tii san c6 djnh .
va.,
d.rong
13. Chi phi tri lru(n, dill!h'D
Clla; RAm
Ky cuqc, ky quy dloi11'0
20.700.000
qlng
20.700.000
14. Vay va 1111oglin b'D
CuAi dm
Vay ngin ""-0
0
o
o
DAudm
1.506.930.393
NI" dloih~ dto h~ Ira
15.044.412.792
10.086.802.005
Co)ng
15.044.412.792
11.S'J3.732.398
Chi I~ sAdu Il\1d!li IIJo dt'o hl\f1trii If.i thlri d~m ngay 3111212010 xem Phu luc sA02 kern l!leo .
15. Tbu~ va de kho ••n phlli D<}p/Io'h•• oW<:
Th>J giii tri gia tlng
Thua lieu thu 4c biet
Th~ Ihu nhj.p doanh nghi~p
Thua Ihu nhj.p ca nhAn
Th~ nhlt dl11vii li~n Ihu~ dill
Cae khoin phi, 1~phi vi cae khoin phlti no)pkllac
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CuAi Rim
1.089.035.536
88.277.286
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12.141.429.909
6.359.719.228
791.997.200
563.513.500
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14.022.462.645
IJ.997.563.125
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21.009.073.139
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C6NG TYC6
PHAN CAO SU TAY NINA
Ban rao til chlnb
CIK>nlm tii chinh Ullhi
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