DOAN CONG NGHIfP CAO SU VIET NAM CONG TY C6 PHAN BAO CAO … · 2020-04-09 · TAP DOAN CONG NGHIfP CAO SU Vl£T NAM - C6NG TY C6 PHAN S6 236 Nam Ky Khdi NghTa, Phirong 6, Quan 3,

T£P DOAN CONG NGHIfP CAO SU VIET NAM - CONG TY C6 PHAN(Thînh lap tai nude Cpng hoi XS hpi Chu nghTa V ift Nam)

BAO CAO TAI CHINH HQP NHAT DA DU^C KIEM TOAN CHO NAM TAI CHINH KET THIJC NGAY 31 THANG 12 NAM 2019

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TAP DOAN C6NG NGHlfiP CAO SU VlfiT NAM ~ CONG f Y C6 PHANS6 236 Nam Ky Khai Nghta, Phirfmg 6, Quan 3, TP. Hd Chi Minh, CHXHCN Vi$t Nam

BAO CAO CUA BAN T6NG GIAM DOC

Ban Tong Gtetn doc T£p do^n C6ng nghi?p Cao sii Vi$t lâm - Cong ty C6 phan ten giao djch quoc tS Vietnam Rubber Group - Joint Stock Company (ten viet tat: VRG), sau day gpi tat la ‘Tap doan’ trinh bay Bdo cao cua mlnh va Bao cao tai chinh hgp nh^t cua T$p doan cho nam tai chfnh k6t thuc ngay 31 thang 12 nam 2019.

TAPDOAN

T§p doan Cong nghi?p Cao su Vi?t Nam tien than la T6ng Cong ty Cao su Vi^t Nam dirge thanh lap theo Quyet djnh so 252/TTg ngay 29/04/1995 cua ThQ tirdng Chinh phu tren ca sd sap xep lî c&c don vj qu6c doanh san xuat, liru thdng, sy nghifp ve cao su thupc trung uoug va dja phuong. Tap doan C6ng nghi?p Cao su Vi^t Nam dirge chuyen doi tir md hlnh T6ng Cong ty Nha nude sang to chirc va ho^t dgng theo mo hlnh C6ng ty m$ - C6ng ty con theo Quy6t dinh s6 249/2006/QD-TTg ngay 30/10/2006 cua Thu tudng Chinh phu. Tap dohn Cong nghiep Cao su Vi?t Nam dugc chuyen doi tir mo hlnh Cong ty - Cong ty con sang C6ng ty trdch nhi^m h&u han m$t thanh vien do Nha nude lam chu sd h£tu theo Quy^t dinh so 981/QB - TTg ngay 25/06/2010 cua Thu tudng Chinh phu.

T$p doan Cong nghi?p Cao su Vi|t Nam - C6ng ty TNHH MOt thanh vien dugc cap Gi&y chdng nhdn dSng ky doanh nghi?p Cong ty TNHH Mgt thanh vien so 0301266564, dang ky Ian d&u ngay 30 thang 06 nam 2010, dang ky thay doi lan 03 ngay 04 thang 03 nam 2014

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Tir nây 01 thdng 6 ndm 2018 Tap dodn Cong nghiep Cao su Vi?t Nam - C6ng ty TNHH M<>t thanh vien chinh thuc chuy£n doi m6 hlnh boat d$ng sang Cong ty Co ph&n vdi ten ggi la T$p doan Cong nghi|p Cao su Vi?t Nam - C6ng ty C6 phan theo Giay chtimg nh^n dang ky kinh doanh thay doi lain thu 04 ngay 01 thdng 06 ndm 2018. Von di£u 1£ cua Tdp dodn sau khi chuyln thdnh C6ng ty c6 phin Id 40.000.000.000.000 dong.

C6 phieu cua T$p dodn dugc chip thudn giao djch tr6n Thi trudng edng ty dai chung chua niem yit (“UPCom”) vdo ngdy 27 thdng 7 nam 2018 vdi ma chung khodn GVR

Tir ngdy 09 thdng 3 nam 2020 C6 phieu cua T£p dodn giao djch trSn Sd Giao djch Chung khodn H6 Chi Minh (“HOSE”) vdi ma chung khodn GVR.

So 236 Nam Ky Khdi Nghta, Phudng 6, Qu$n 3, TP. Ho Chi Minh So 177 Hai Bd Trung, phudng 7, qu|in 3, TP. Ho Chi Minh

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HQl DONG QUAN TR[, BAN KltM SOAT VA BAN TONG GIAM D6C

Thdnh vien cua HOi dong Qudn trj trong ndm vd t?i ngdy lip bdo cdo ndy nhu sau:

6ng Tran Nggc Thuin 6ng Huynh Van Bdo6ng Tran Dire Thuin6ng Pham Vdn Thdnh 6ng Hd Vdn Khuong 6ng Phan M?nh Hiing 6ng . Nguyln Hay

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Cdc thdnh vien cua Ban kiim sodt trong n3m vd tai ngdy lip bdo cdo ndy nhu sau:

Ong 6ng 6ng

Thdnh vien cua Ban Tdng Gidm doc trong ndm vd tai ngdy lip bdo cao ndy nhu sau:

Ong Huynh Vdn BdoOng Li Thanh TilOng Nguyen Tien Dire

D6 Khac Thdng Tran Khac Chung Giang Hoa Vu

Truong ban Thdnh vien Thdnh viin

Tong Gidm doc Ph6 T6ng Gidm d6c Phd Tdng Gidm d6c

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TAP DOAN CONG NGHI$P CAO SU Vlf T NAM - CONG TY C6 PHANS6 236 Nam Ky Kh6i NghTa, Phirdng 6, Quan 3, TP. H6 Chi Minh, CHXHCN Vigt Nam

6ng Tran Cong Kha6ng Truong Minh Trung6ng Thanh Hung6ng Tran Thanh Phyng

Ph6 Tong Gi^m doc Ph6 T6ng Gidm doc Ph6 T6ng Gi^m d6c Ph6 T6ng Gi£m d6c

KET QUA HOAT DQNG KINH DOANH HQP NHAT

Lgi nhu$n sau thu^ thu nh§p doanh nghifp cho nam tai chfnh k4t thuc ngay 31 thing 12 nim 2019 cua Cong ty m? Tip doin ii 3.250.179.658.471 d6ng.

C6NG 86 TRACH NHI$M CUA BAN TONG G1AM b6c DOI v6l BAO CAO TAI CH1NH HQP NHAT

Ban T6ng Giim d6c Tip doin chiu trdch nhiim ve vi?c lip Bdo cio tdi chinh hgp nhit phdn inh trung thuc, hgp ly tinh hinh boat d$ng kinh doanh hgp nhit vi tlnh hlnh luu chuyln tien t? hgp nh4t giOa nien dp cua Tip doin. Trong qud trlnh lip Bio cdo tai chi'nh hgp nhat, Ban T6ng Gidm d6c Tip doin cam k4t da tuan thu cdc yeu cau sau:

• Xay d\mg, duy tri kiem sodt nii bi md Ban Tong Gidm d6c vd Ban qudn trj Tip dodn xdc djnh Id c4n thiet d£ ddm bdo cho vi6c lap vd trlnh bdy Bdo cdo tdi chinh hgp nhdt khdng c6n sai s6t trpng yeu do gian lin hoic do nhim Idn;

• Lua chgn cdc chinh sdch ke todn thlch hgp vd dp dyng cdc chinh sdch ndy mpt cdch nh^t qudn;• Dua ra cdc ddnh gid vd dg dodn hgp ly vd thin trpng;• N6u r6 cdc chuin mgc ke todn dupe dp dyng c6 dupe tuan thu hay khong, c6 nhOng dp dyng sai l?ch trpng yeu den

muc edn phai cong b6 vd gidi thlch trong Bdo cdo tdi chinh hgp nhit hay khdng;• Lip vd trlnh bdy cdc Bdo cdo tdi chinh hgp nhat tren co so tuan thu cdc Chuan mpe ke todn, Chi d$ ke todn doanh

nghi?p Viit Nam vd cdc quy djnh phdp ly c6 lien quan den vi?c lip vd trlnh bdy Bdo cdo tdi chinh hgp nhdt;• Lip cdc Bdo cdo tdi chinh hgp nhdt dga tren co so ho^t ding kinh doanh lien tyc, tru truimg hgp khong thi cho

ring Tip dodn sS tiep tyc ho^t dgng kinh doanh.

Ban Tong Gidm d6c Tip dodn ddm bdo ring cdc so ke todn dupe luu gi& de phdn dnh tlnh hlnh tdi chinh hgp nhdt cua Tip dodn, vdi muc dg trung thyc, hgp ly tî bit cur thdi diem ndo vd ddm bdo ring Bdo cdo tdi chinh hgp nhat tudn thu cdc quy djnh hi^n hdnh cua Nhd nude. Bong thdi c6 trdch nhipm trong vife bdo dam an todn tdi sdn cua Tip dodn vd thyc hi?n cdc bipn phdp thlch hgp de ngdn chdn, phdt hi?n cdc hdnh vi gian lin vd cdc vi phîrn khac.

Ban Tong Gidm doc Tap dodn cam kit ring Bdo cdo tdi chinh hgp nhit dd phdn dnh trung thyc vd hgp ly tlnh hinh tdi chinh hgp nhat cua Tip’dodn t?i thfri diem ngdy 31/12/2019, kit qud boat dgng kinh doanh hgp nhit vd tlnh hinh luu chuyin tien tg hgp nhit cho ndm tdi chinh kit thuc cung ngdy, phd hgp vdi Chuan myc ki todn, Chi dg ki todn doanh nghiip Vigt Nam vd tudn thu cdc quy djnh phdp ly c6 lien quan din vife lip vd trlnh bdy Bdo cdo tdi chinh hgp nhit.

CAM KET KHAC

Ban Ting Gidm doc cam kit ring Tip dodn tudn thu Nghj djnh 71/2017/NB-CP ngdy 06/06/2017 hudngdin vi qudn tri cong ty dp dyng doi vdi cong ty dai chung vd Tip dodn khong vi ph^m nghla vy cong bo th6ng tin theo quy djnh tyi Thong tu s6 155/2015/TT-BTC ngdy 06/10/2015 cua Bg Tdi chinh hudmg dan c6ng b6 thfing tin tren Thj trudmg chung khodn.

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AVA Cong ty TNHH Kilm toSn vk Tham djnh gia Vi?t NamDja chi: Ting 14 Toa nha Sudico, difdng Me Tri P. My D)nh 1, Q. Nam TO Liem, Ha Noi, Viet Nam Tel: (+8424) 3868 9566/(+84 24) 3868 9588 Fax: (+84 24) 3868 6248 Web: kiemtoanava.com.vnS6: 363/BCKT/TC/NV9

BAO CAO KIEM TOAN f)QC LAP

C^c c6 d6ngH$i dong Qu^n trj, Ban ki€m sodt Ban Tong Gi&m doc T|p doîn C6ng nghifp Cao su Vift Nam - Cong ty Co phiin

Chung toi da ki6m todn B&o cdo tai chinh hgp nh&t k^m theo cua Cong ty me - Tap do^n C6ng nghi^p Cao su Vi?t Nam va cdc C6ng ty con (gpi tit la “T$p doan”), dugc lap ngay 26/03/2020, tir trang 05 din trang 71, bao gom Bang cSn doi k4 todn hgp nhat t$i ngay 31/12/2019, Bdo cao ket qua ho?t dpng kinh doanh hpp nhlt, Bao cio luu chuyln tien t| hpp nhat cho n5m tai chinh ket thuc cung ngay va Ban thuyet minh Bao cao tai chinh hgrp nhat (gpi chung la “Bao cao tai chinh hqp nhat”).

Kinh gui:

Track nhi$m cua Ban Tong Gidm doc

Ban T6ng Giam d6c T$p doan chiu trach nhi^m \h vi?c lip va trinh bay trung thyc va hgrp ty Bao cao tai chinh hgp nhat cua Tip doan theo chuan myc k6 toan, che dp ke loan doanh nghiip Vipt Nam va cac quy djnh phap ly c6 lien quan den vipc lip vi trinh bay Bdo cio tai chinh hgp nhat va chju trach nhipm v£ kiem soat n$i bg ma Ban T6ng Gidm d6c xdc djnh la din thiit de ddm bao cho vipc lip va trinh bay Bdo cdo tdi chinh hgp nhat khong c6 sai s6t trpng yeu do gian lin hoic nhim lin.

Track nhigm cua Kiim toan vien

Trdch nhipm cua chung tdi la dira ra y kien ve Bdo cdo tdi chinh hgp nhat d\ra tren ket qud cua cugc kiem todn. Chung toi da ti4n hdnh kilm todn theo chudn myc ki€m todn Vigt Nam. Cdc chuan myc ndy yeu cdu chung toi tuan thu chudn myc vd cdc quy djnh ve dao diic nghi nghigp, lip k6 ho^ch vd thyc hign cu6c kiem todn de d^t dirge sy ddm bao hep ly ve vige ligu Bdo cdo tdi chinh hgp nhlt cua Tip dodn c6 c6n sai sdt trpng y&u hay khong.

Cong vige kilm todn bao g6m thyc hign cdc thu tgc nhSm thu thdp cdc bang chijng kiem todn vl cdc s6 liiu vd thuylt minh tren Bdo cdo tdi chinh hop nhat. Cdc thu tyc kilm todn dugc lya chgn dya tren xdt dodn cua kilm todn vien, bao g6m ddnh gid rui ro c6 sai s6t trpng ylu trong Bdo cdo tdi chinh hgp nhat do gian lin hoic nhlm lin. Khi thyc hien ddnh gid cdc rui ro ndy, kilm todn vien da xem xdt kilm sodt ngi bg cua Tip dodn lien quan din vige lip vd trinh bdy Bdo cdo tdi chinh hgp nhat trung thyc, hgp ly nhdm thiit kl cdc thu tyc kilm todn phd hgp vdi tinh hinh thyc te, tuy nhien khong nhdm myc dich dua ra y kiln ve higu qua cua kilm sodt ngi b0 cua Tip dodn. C6ng vige kilm todn cung bao glm ddnh gid tinh thich hgp cua cdc chinh sdeh ke todn dugc dp dyng vd tinh hgp ly cua cdc ude tinh ke todn cua Ban Ting Gidm doc cung nhu ddnh gid viec trinh bdy tong the Bdo cdo tdi chinh hop nhat.

Chung toi tin tuerng rang cdc bang chumg kilm todn md chung toi da thu thip dugc Id ddy du vd thich hgp Idm ca sa cho y kien kilm todn cua chung toi.

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Theo y kiln cua chung toi, Bdo cdo tdi chinh hgp nhdt da phdn dnh trung thyc vd hgp ly, tren cdc khia cynh trpng yeu, tinh hinh tdi chinh hgp nhdt cua Tip dodn tyi ngdy 31 thdng 12 ndm 2019, cung nhu kit qud hoyt dpng kinh doanh hgp nhat vd tinh hinh luu chuyln tien tg hgp nhat cho ndm tdi chinh kit thuc cung ngdy, phu hgp vdi chuln myc kl todn, che d0 kl todn doanh nghigp Vigt Nam vd cdc quy djnh phdp ly c6 lien quan din vige lip vd trinh bdy Bdo cdo tdi chinh hgp nhdt.

3Thinh viSn Hang ki£m loin MCI Quite iSmgi worldwide//

Van 3e can nhdn mgnh

Den thiri diem phdt hînh Mo c£o n^y, Co quan chu quan cua T§p do^n lî Oy ban Qudn von nM mrdc tgi doanh nghi$p van chua phe duy?t quy4t to£n co phan H6a. Do vay, mpt so chi ti6u trSn Bio cio tii chfnh hgp nh4t cua T^p doin c6 the s§ thay d6i sau khi dirge ph6 duyet quyet toin c6 ph^n hda tai ngiy 31/5/2018.

Y kiln kiem toin cua chiing t6i khong lien quan den van d! c4n nhin manh niy.

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Ph6 Tong Giim doc.Giay chCrng nh^n ding kyhinh nghe kiem toin so 0373-2018-126-1

Mai Quang HifpKiem toin vienGiiy chumg nhin ding ky1hinh nghl kilm toin s6 1320-2018-126-1

Thay mtit va tipi (ii?n choCong ty TNHH Kilm toin vi Tham djnh gii Vift Nam (AVA)Ngay 06 thdng 4 nfim 2020 HaN<?i, CHXHCN VifrNam

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T^P DOAN CONG NGHIfP CAO SU VlfT NAM - CONG TY C6 PHAN So 236 Nam Ky Khai NghTa, Phirdng 6, Quan 3 TP. Ho Chi Minh, CHXHCN Vigt Nam

BANG CAN B6l KE TO AN HgfP NHATTî ngiy 31 thdng 12 n&m 2019

Bon vj tlnh: VND

Thuyetminh

MS“ TAT SAN so100 A. rAl SAN NGAN HAN110 I. Tien vS cdc khodn tuong duong tien111 1. Tien112 2. Cdc khodn tuong duong tiln120 II. Dû tutdi chfnh ngSn hgn121 1. Chung khodn kinh doanh122 2. Dy phdng gidm gid chung khodn kinh doanh (*)123 3. Bau tu ndm giQ- din ngdy ddo han130 HI. C&c khodn phdi thu ngdn han131 1. Phai thu ngdn hyn cua khdch hdng132 2. Tra trudc cho ngufri bdn ngdn han133 3. Phdi thu nî bd ngdn hyn134 4. Phdi thu theo tiln d$ kl hoach hyp d6ng xay dyng135 5. Phdi thu ve cho vay ngdn hyn136 6. Phdi thu ngdn hyn khdc137 7. By phdng phdi thu ngdn han kh6 ddi (*)139 8. Tdi san thieu chd xu ly140 IV. Hdng ton kho141 1. Hdng t6n kho149 2. Dy phdng gidm gid hdng ton kho (*)150 V. Tdi sdn ngdn han khdc151 1. Chi phi tra trudc ngdn han152 2. Thu! GTGT duyc khdu trir153 3. Thue vd cdc khodn khdc phdi thu Nhd nud'c154 4. Giao djch mua bdn lai trdi philu CP155 5. Tdi sdn ngdn han khdc

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552.428.573.508

21.069.822.994.2747.114.787.951.7971.916.171.041.1355.198.616.910.6626.559.664.408.592

6.759.422.760(4.381.510.199)

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454.193.897.344435.636.944.168

12.793.119.1331.382.325.234.868(152.948.077.965)

21.341.419.6933.285.851.659.6693.342.878.614.351

(57.026.954.682)934.334.859.533107.167.813.344453.367.525.137373.799.521.052

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tai ngAy 31/12/2019

TAP DOAN CdNG NGHIfP CAO SU VlfT NAM - CONG TY C6 PHAN S6 236 Nam Ky Kh6i NghTa, Phirdug 6, Quan 3 TP. H6 Chi Minh, CHXHCN Vigt Nam

BANG CAN fi6l KE TQAN HQP NHAT (Tiep theo) Tai ng&y 31 thdng 12 n3m 2019

Don vj tinh: VNDThuyet

minhM3s£ TAI SAN

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1.023.717.354.258278.362.041.878

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21.598.873.912.9023.430.613.964.5962.616.617.028.992

274.723.400.907(31.557.012.104)570.830.546.801

2.486.959.945.4692.339.941.806.961

85.807.818.01145.721.090.866

124.862.191.707180.768.708.917(55.906.517.210)

1.183.252.881.7831.574.310.043.433(391.057.161.650)

25.425.002.744.659154.090.078.859

25.270.912.665.8003.610.365.847.6162.426.584.956.038

352.306.757.324(17.795.619.392)849.269.753.646

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tgi ng^y 31/12/2019

TAP DOAN CONG NGHIfP CAO SU VI$T NAM - CONG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phuinig 6, Quan 3 TP. H6 Chi Minh, CHXHCN Viet Nam

BANG CAN B6l KE TOAN HQP NHAT (Tilp theo) Tsii ngay 31 th^ng 12 n&m 2019

Don vj tinh: VND

Thuyetminh

M3 ngu6n v6n

300 C.NPPHAITRA310 1. Nq1 ng3n hgn311 1. Ph3i tr3 ngiriri bdn ng3n h^n312 2. Ngirtn tnua tr3 ti6n trirdc ng5n hgn313 3. Thue v3 cdc khoan ph3i ngp Nh3 mr6c314 4. Ph3i tr3 ngubfi lao d0ng315 5. Chi phf ph&i tr3 ngan hgn316 6. Phai tra ngi bp ng3n hgn317 7. Phai tr3 theo ti§n dp ke hogch hpp dong x£y dpng318 8. Doanh thu chira thyc hipn ngSn hîn319 9. Phdi tra ngSn hpn khdc320 10. Vay v3 np thuS t3i chinh ng3n h^n321 11. Dp phdng phai tra ngan h?n322 12. Quy khen thuong, philc Ipi323 13. Quy blnh on gia324 14. Giao djch mua ban lai trdi phi4u Chi'nh phu330 II. Np'dai ban331 1. Phai tra ngudi ban dai hgn332 2. Ngudi mua tra tien trirdc dai h^n333 3. Chi phi phdi tra dai han334 4. Phai tra n$i bp ve v6n kinh doanh335 5. Phai tra npi b0 dai h^n336 6. Doanh thu chira thirc hipn dai han337 7. Phai tra dai han khac338 8. Vay vanpthud tai chfnh dai han339 9. Trai phieu chuyen d6i340 10. C6 phiû uu dai341 11. Thu^ thu nh|ip ho3n lî phai tra342 12. Dy phdng phai tra dai han343 13. Quy phat tri4n khoa hpc cong nghp

01/01/201931/12/201928.030.734.972.79110.337.416.492.132

1.072.134.002.815646.837.363.304805.102.397.665

1.358.718.091.434306.529.514.592

27.920.490.129.2999.728.620.026.216

943.012.378.938632.754.895.645503.049.367.084

1.359.907.177.030313.663.754.107

. V.17V.18V.10

V.190000

227.209.778.6981.323.475.268.8243.367.803.433.696

V.20 243.735.255.6831.870.368.349.7132.787.072.190.206

V.21V.22

001.075.056.657.810 1.229.606.641.104

0000

18.191.870.103.083 17.693.318.480.6592.086.595.011

185.363.494.42757.734.946.254

V.17 0V.18 149.206.748.756

92.968.043.049V.190 0

00V.20 8.524.205.847.859

147.173.173.0639.075.795.018.270

7.002.401.051.631221.429.927.179

10.031.645.617.218

>V.21V.22

0 0A00/V.15 00 >

0 0202.521.272.086 192.656.848.939

Cdc thuyet minh tie trang 12 den trang 71 Id mgt bg phgn hpp thdnh cua Bdo cdo tdi chinh hpp nhdt

7

B&o cdo chinh hyp nh£t Cho nSm chinh ket thuc

tai ng^y 31/12/2019

TAP DOAN CONG NGHI$P CAO SO V1$T NAM - CONG TY C6 PHAN So 236 Nam Ky Khî NghTa, Phu6rng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Vift Nam

BANG CAN DOI KE TOAN H<?P NHAT (Tiep theo) Tîngiy31 th&ng 12nam2019

Don v\ tlnh: VND

ThuyetminhV.23

M3s£ NGUON V6N

4po d. v6n CHU sd HU'U410 I. Von chu s6' hOu411 1. Von g6p cua chu sa hdu

411a - Co phieu pho thong co quyen bieu quyet411b -Co phiiu iru rfai412 2. Thang du von c6 ph&n413 3. Quy£n chpn chuyln d6i tr£i phieu414 4. V6n khac cua chu s^huu415 5. C6phieuquy416 6. Chenh l$ch ddnh gia lai tai san417 7. ChSnh l^ch ty gid hoi doai418 8. Qu? dû tu phdt tri^n419 9. Quy ho try sap xep doanh nghipp420 10. Quy khac thupc v6n chu s6 httu421 11. Lpi nhuan sau thue chua phan ph6i

- Lpi nhugn sau thue chua phan phoi luy he dencudi ky tnc&c

421b - Lpi nhugn sau thui chua phan phoi ky nay422 12. Nguon von diu tu xay dyng co ban429 13. Lpi ich co dong kh&ng kiem soat430 11. NguSn kinh phi v3 quy khdc431 1. Nguon kinh phi432 2. Ngu6n kinh phi da hlnh thanh tai san co dinh 440 TONG CONG NGUON VON

01/01/201931/12/201949.342.460.966.74549.283.602.156.34540.000.000.000.00040.000.000.000.000

50.596.549.810.34050.525.206.121.12740.000.000.000.00040.000.000.000.000

00130.155.637.008 130.155.637.008

0 010.591.031.002

(107.526.753.018)(1.598.154.951.677)

1.160.376.006.5272.916.343.879.221

10.591.031.002(107.405.977.656)

(1.621.201.388.004)1.407.995.602.3602.439.091.902.294

0 04.734.438.595

4.232.280.829.6734.212.591.156

2.395.901.480.049

421a 982.101.171.202 695.545322.217

3.250.179.658.471 1.700356.157.8320 0

3.776.406.003.79671.343.689.213

(103.318.115.747)174.661.804.960

4.624.261.278.13658,858.810.400

(119.444.815.815)178.303.626.215

V.24

78.517.039.939.639 77.373.195.939.536*

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Pham Van Hdi EmNgu’6'i l$p bieu Nguyen Hong MinhTP. Ho Chi Minh, Vipt Nam Ngay 26 thdng 03 n3m 2020

Cdc thuyet minh tie trang 12 den trang 71 la mot bg phgn hpp thanh cua Bao cdo tai chinh hpp nhdt

8

B&o cdo chinh hg’p nhat Cho nam tai chinh ket thuc

tai ngay 31/12/2019

T4lP DOAN CONG NGHI$P CAO SU VI$T NAM - CONG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phuirng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Viet Nam

BAO CAO KET QUA HOAT D0NG KINH DOANH HQP NHAT Cho nam tai chinh k£t thiic tai ngay 31/12/2019

Dan vj tinh: VND

Til-ngay 01/06/2018 den ngay 31/12/2018

Thuyetminh

VI.01

Ma s6 CHi Tlfiu N2m 2019

1 1. Doanh thu bdn hang va cung cap djch vy

2 2. Cdc khoan giam trir doanh thu

10 3. Doanh thu thuan ve ban hang va cung cip djch vy (01 - 02)

11 4. Gia v6n hang ban20 5. Lyi nhuyn g$p vl ban hang va cung cap djch

vy (10-11)21 6. Doanh thu hoyt dpng tai chinh22 7. Chi phi tai chinh23 Trong do: Chi phi Idi vay

24 8. Phan lai hoSc lo trong cdngty lien doanh, lien ket VI.07

25 9. Chi phi ban hang26 10. Chi phi quan ly doanh nghiyp30 11. Lyi nhuyn thuiin tir hoat d(mg kinh doanh

(20+21-22+24-25-26)31 12. Thu nhSp khac

32 13.Chiphikhac

40 14. Lyi nhuan khac (31 - 32)

50 15. T6ng lyi nhuan ke toan trudc thul (30+40)

51 16. Chi phi thud TNDN hifn hanh

52 17. Chi phi thue TNDN hoSn lyi

60 18. Lyi nhuin sau thu4 thu nhSp doanh nghifp(50-51-52)

19. Lyi nhuîn sau thue cua cong ty my

20. Lyi nhu§n sau thui cua c6 d6ng khong kiem sodt21. Lai ca ban tren c6 phieu22. L3i suy giam trdn c6 phiû

19.824.571.120.198 14.089.601.717.903

20.576.479.295 8.875.779.861VI.02

14.080.725.938.042VI.03 19.803.994.640.903

10.819.719.226.056VI.04 15.181.007.915.080

3.261.006.711.9864.622.986.725.823

466.706.749.348507.092.713.959380.314.006.167

VI.05 VI.06

731.503.482.589791.941.121.240661.091.404.583

413.725.488.527 233.590.938.169

VI.08 Vi.09

326.404.985.2731.447.400.097.210

428.985.755.4301.629.362.325.645

2.917.926.494.624 1.680.406.603.061

VI.IO 1.923.461.761.424 1.679.209.846.669

Vl.ll 186.076.522.849 192.621.336.107

1.737.385.238.575 1.486.588.510.562

4.655.311.733.199 3.166.995.113.623

VI.12 857.705.225.613 733.993.920.047

VI.13 (35.751.304.570) (40.275.330.608)

3.833.357.812.156 2.473.276.524.184*

3.250.179.658.471 1.893.977.928.437 £X583.178.153.685 579.298.595.747

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Phym Vfin H6iEmNgudi lap biiu Nguyen H6ng MinhTP. h6 Chi Minh, Viyt Nam Ngay 26 thdng 03 nam 2020

Cdc thuye/ minh tic trang 12 den trang 71 Id m$t Bq phgn hpp thdnh cua Bdo cdo tai chinh hpp nhdt

9

BAo cAo tAi chfnh hp’p nhat Cho nAm tAi chlnh ket thuc

tai ngAy 31/12/2019

T^P DOAN C6NG NGHI$P CAO SU Vl£T NAM - CONG TY C6 PHAn So 236 Nam Khoi Nghta, Phir6ng 6, QuAn 3 TP. Hd Chi Minh, CHXHCN Vigt Nam

BAO CAO KET LU t) CHUYEN TIEN Tf HQ^P NHAT

Cho nAm tAi chinh ket thuc tai ngAy 31/12/2019

Don vj tfnh: VND

Thuyetminh

Tii- ngAy 01/06/2018 din ngAy 31/12/2018

MA* CHiTIEU

I. Luu chuyin ti£n tu- boat a$ng kinh doanh 01 1. Lpi nhuyn tru&c time

.2. Bleu chinh cho cdc khodn 02 - Khlu hao tAi sAn co djnh 03 - CAc khoan d^r phdng04 - LAi, lo ch6nh l|ch ty giA hoi doAi do dAnh giA lai cAc

khoAn myc tien t$ c6 goc ngoai t?0 5 - LAi lo tir boat d6ng dau tu06 - Chi phi lAi vay07 - CAc khoan di£u chinh khAc

3. Lqti nhufin tie Iwgt dpng kinh doanh tnc&c thay doi von lieu dQng

09 - TAng, giAm cAc khodn phAi thu10 - TAng, giAm hAng ton kho11 • TAng, giAm cAc khoAn phAi trA (Khdng ke lAi vay phAi

trA, thu6 thu nhAp doanh nghi$p phAi nop)12 - TAng, giAm chi phi trA trirdc13 - TAng, giAm chung khoAn kinh doanh14 - Tien lAi vay dA trA15 * Thue thu nhap doanh nghi§p dA n§p16 - Tien thu khAc tir boat dong kinh doanh17 - Tien chi khAc cho boat dpng kinh doanh20 Lieu chuyin tien thuhn tie hopt d§ng kinh doanh

II. Luu chuyin tien tfr boat dyng dau tu-21 1, Tien chi di mua sAm, xay dung TSCD vA cAc tAi sAn

dAi hyn khAc22 2. Tien thu tir thanh ly, nhupng bAn TSCD vA cAc tAi sAn

dAi hyn khAc23 3. Tien chi cho vay, mua cAc cong cy ngr cua don vj khAc24 4. Tien thu hoi cho vay, bAn lyi cong cy n<y don vi khAc25 5. Tien chi dau tu gdp von vAo don vi khAc26 6. Tiin thu h6i dau tu g6p v6n vAo don vj khAc27 7. Tiin thu lai cho vay, c6 tuc vA Igi nhuan dugc chia 30 Lieu chuyin tiin thuhn tie liOQt dgng dhu tie

NAm 2019so

3.166.995.113.6231.826.530.880.9091.070.314.255.911

616.846.487.039

4.655.311.733.1991.117.891.268.5631.814.118.881.953

90.642.539.503

1.505.151.538 4.206.086.671

(4.623.838.580)380.378.828.037

(240.590.938.169)

(1.466.763.195.362)661.091.404.583

17.296.486.348

08 5.773.203.001.762 4.993.525.994.532

747.971.449.605(230.954.610.063)

(779.278.209.225)146.622.866.391

1.571.022.559.093 1.068.925.971.058

(67.249.595.021)5.083.244.000

(709.055.078.768)(884.297.641.665)

38.999.929.568(2.493.262.616.544)3.751.460.641.967

(130.383.079.554)0

(315.640.365.577)(588.445.366.169)

28.716.213.206(1.832.492.696.645)2.591.551.328.017

(864.756.814.971) (2.272.000.707.379)

401.772.234.992 253.583.013.742

(2.531.154.566.014)1.969.059.986.470(55.504.922.017)

44.974.391.821733.076.931.537

(302.532.758.182)

(3.462.738.986.139)3.689.399.189.776

(80.000.000.000)59.553.377.202

372.994.747.935(1.439.209.364.863)

Cdc thuyet minh tir trang 12 den trang 71 Id mQt b§ phgn hep thanh cua Bdo cdo tai chinh h<?p nhat

10

Bdo c&o tî chfnh hpp nhat Cho nSm tî chinh ket thuc

tai ng^y 31/12/2019

T4lP DOAN CONG NGHI$P CAO SU VI$T NAM - CONG TY C6 PHAN S6 236 Nam Ky Khai NghTa, Phir^ng 6, Quan 3 TP. H6 Chf Minh, CHXHCN Viet Nam

BAO CAO KET LUU CHUYEN TIEN T$ HQP NHAT (Tiep theo) Cho n3m chfnh kh thiic nghy 31/12/2019

Don vj tfnh: VND T(i' ngSy 01/06/2018 den ng^y 31/12/2018

Thuyetminh

MS CHITlfcu NSm 2019

III. Luu chuyln tien tir ho?t dpng t&i chfnh31 1. Tiln thu tir phSt hSnh c6 phieu, nhan v6n g6p cua chu

so h&u32 2. Tiin trii Igi v6n g6p cho c&c chu sdr hCru,

phi£u cua doanh nghifp da phdt hiinh33 3. Tien thu tir di vay34 4. Tien tra np goc vay35 5. Tien tra npf goc thu§ tai chfnh36 6. C6 tiic,nhuSn da trd cho chu so hOu 40 Luu chuyin tien thuhn tie Iwat dgng tai chinh50 Liru chuyen ti£n thuan trong nSm (50 = 20+30+40)60 Tien vS tuong duong tien dan nSm

61 Anh hirdng cua thay doi ty gia h6i dodi quy d6i ngogi t?

70 Tien vS tuong duong tien cu6i nSm (70 = 50+60+61)

00

lai comua (7.200.000.000)0

7.508.729.530.334 5.737.800.940.309(8.887.740.003.391) (5.957.112.498.804)

00(113.364.658.490) (281.141.466.271)

(1.492.375.131.547) (507.653.024.766)1.956.552.752.238 644.688.938.3885.159.740.351.097 4.519.257.499.380

(1.505.151.538) (4.206.086.671)

7.114.787.951.797 5.159.740.351.097

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Pham VSn Hdi EmNgu’6i lap biiu Nguyen H&ng MinhTP. Ho Chf Minh, Vift Nam NgSy 26 thdng 03 n3m 2020

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Cdc thuyet minh tie trang 12 den trang 71 la mgt b<? phgn hop thanh cua Bao cdo tai chinh hpp nhdt

11

T£p BOAN C6NG NGHIfP CAO SU VI$T NAM - C6NG TY C6 PHAN So 236 Nam Ky Khai NghTa, Phir^ng 6, QuSn 3 TP. Ho Chi Minh, CHXHCN Viet Nam

Bio cio tii chfnh hpp nhat Cho nim tii chfnh k4t thuc

tai ngiy 31/12/2019

BAN THUYET MINH BAG CAO TAI CHINK HQP NHATCho nSm tii chinh ket thiic tai ngiy 31/12/2019

1. £>AC DIEM HOAT D0NG CUA TAP DOAN

01. Hinh thuc stir hQu von

Tap doin Cong nghi^p Cao su Vift Nam tiln thin li Tong Cong ty Cao su Vift Nam dugc thinh l§p theo Quy4t dinh so 252/TTg ngiy 29/04/1995 cua Thu tudng Chfnh phu tren ca sa sip xlp lai cic dan vj qu6c doanh sin xuat, liru thong, sy nghi^p ve cao su thupc trung irong vi dja phuang. Tap doin C6ng nghi?p Cao su Vi?t Nam dirge chuyln doi tir mo hlnh T6ng Cong ty Nhi mrdc sang t6 chuc vi boat dOng theo m6 hinh C6ng ty m? - Cong ty con theo Quy& dinh s6 249/2006/QD-TTg ngiy 30/10/2006 cua Thu tudng Chfnh phu. Tap doin Cong nghi?p Cao su Vi|t Nam dugc chuyen doi tir m6 hinh Cong ty m? - Cong ty con sang Cong ty tr&ch nhi^m hGu han mgt thinh vien do Nhi nude litn chu sd h&u theo Quyet djnh so 981/QD - TTg ngiy 25/06/2010 cua Thu tudng Chfnh phu.

Tap doin C6ng nghi?p Cao su Vi?t Nam - Cong ty TNHH Mgt thinh vi6n dugc cdp Gidy chdng nh^n ding ky doanh nghi|p Cong ty TNHH Mgt thinh vien s6 0301266564, ding ky lan diu ngiy 30 thing 06 nim 2010, ding ky thay doi lan 03 ngiy 04 thing 03 n&m 2014.

Tir ngiy 01 thing 6 nim 2018 Tap doan Cong nghiep Cao su Vi?t Nam - Cong ty TNHH M§t thinh vi6n chfnh thuc chuyen d6i m6 hinh boat d$ng sang Cong ty Co phan vdi t6n gpi li Tap doin C6ng nghi?p Cao su Vi^t Nam - Cong ty C6 phln theo Gidy. chung nhan ding ky kinh doanh thay doi lan thu 04 ngiy 01 thing 06 nim 2018. v6n dilu 1? cua T$p doin sau khi chuydn thinh C6ng ty co phan li 40.000.000.000.000 d6ng.

C6 phieu cua T§p doin dupe chip thuan giao dich tr§n Thj trudng c6ng ty dai chung chua niem yet (“UPCom") vio ngiy 27 thing 7 nim 2018 vdi mi chung khoin GVR

Tu ngiy 09 thing 3 nim 2020 C6 phidu cua Tap doin giao dich tren Sd Giao djeh Chung khoin H6 Chf Minh (“HOSE”) vdi mi chung khoin GVR.

• Ten giao djeh quoc td: Vietnam Rubber Group - Joint Stock Company• Ten viet tit: VRG• Tru sd chfnh: S6 236 Nam Ky Khdi NghTa, Phudng 6, Qu(in 3, TP. Hd Chf Minh• Dja chi giao djeh : S6 177 Hai Bi Trung, Phudng 7, Qu$n 3, TP. H6 Chf Minh• Di?n thoai: 0283 932 5234• Website: http://www.vnrubbergroup.com

02. LTnh vyc kinh doanh

LTnh vyc kinh doanh chfnh cua T£p doin bao g6m: Trdng, khai thic, ch6 bidn cao su; Chd bien g5; Ddu tu phit trien ha ting khu cong nghifp, khu dan cu tr£n dat cao su; San phim edng nghiep cao su; Phit triin nong nghi?p cong ngh? cao chng cic ITnh vyc khic.

03. Nginh nghe kinh doanh

• Trdng cay liu nim khic;• Trdng ciy hing nim khic;• Sin xuit sin pham khic tu go; San xuit sin pham tCr tre, nura, ram, ra vi v£t li$u tet b?n (Chi tiet: Sin xuit

kinh doanh cic sin ph&m go (bao gom ci go nguyen liû vi gS thinh phim);• T6 chuc gidi thi?u vi xuc tidn thuang mai (Chi tidt: T6 churc nghidn cuu, tu v£n chuyln giao edng ngh? trong

sin xuat, che bi£n, kinh doanh cic sin pham tir cay cao su vi cay rung trong (khdng thyc hi^n cic hi?u ung chiy, n6; khdng su dyng chat n6, chat chiy, hda chat lim dao cy, dyng cy thyc hifn cic chuang trlnh vin ngh?, sy ki?n, phim inh)

• Bin budn chuyen doanh khic chua dugc phan vio diu (Chi ti£t kinh doanh sin phim edng nghi?p cao su, nguyen li£u nginh edng nghifp cao su, vat tu ndng nghifp);

• Gia edng ca khf; xtr ly vi tring phu kirn loai (Chi tiet: Ca khf: due, cin thdp; sua ch&a, lip rip, che tao vi kinh doanh cic sin pham ca khf vi thiet bj edng nghifp khic (khdng due, sit th£p vi che tyo sin phim ca khf vi thiet bi edng nghi?p tyi try sd);

0283 932 5235 0283 9327 341Fax:

3'

0

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12

http://www.vnrubbergroup.com

Bdo c£o chfnh hpp nhat Cho nSm chfnh ket thuc

tai ng^y 31/12/20] 9

TAP DOAN C6NG NGHIfP CAO SU VI$T NAM - CONG TY C6 PHAN So 236 Nam Khoi NghTa, Phirimg 6, Qu§n 3 TP. H6 Chf Minh, CHXHCN Viet Nam

• Kirih doanh bat dpng san, quy6n sur dyng dSt thupc chu sa httu, chu su dyng ho$c di thue (Chi ti6t: Diu tir, kinh doanh kit cau h^ tang vi bit d$ng san (tren ca sdr dit trong cao su chuyin doi myc dich su dyng dit theo quy hoych cua dia phuong);Hoat d^ng dich vy ho trg thanh toin, tin dyng (Chi tiet: Hoat dong t&i chinh, tin dyng vi dich vy tai chinh)Vyn tai hanh khdch dubng by trong n6i thanh, ngoyi thanh (tru van tai bang xe buyt) (Chi tiet: Vyn tai duimgbo);Hoat dyng ho try dich vy tai chinh chua duyc phan vao dau (Chi tiet: San xuit v$t li$u xSy dyng, v^t tu nong

nghiyp (khdng san xuit tai try sd). Cong nghifp san xuit;Khai thac, xu va cap nude (Chi tiit: Cip nude);Thoat nude va xu ly nude thai (Chi tiet: Xti nude thai (khdng hoat dyng tai try sd);Hoyt dyng kien true va tu van k? thuat cd lien quan (Chi tiet: Do dye, ban do, kiem djnh, giam djnh hang hda); Hoyt dOng djeh vy cong ngh§ thdng tin va djeh vy khde li^n quan den may vi tinh (Chi tiet: Tin hyc);In &n (tru in, trdng bao bi kim loyi va in tr6n cac san phSm vai, syi, d?t, may, dan tyi try sd);Dich vy luu tru ngin ngay (Chi ti4t: Khdeh syn (Khde san phai dyt tieu chu4n sao vd khong boat dyng tai try sd);

• Byi ly du lich (Chi tiet: Dich vy du Ijch);• Cung umg vd qiidn ty ngudn lao dyng (Chi tiet: Dich vy xuat khlu lao d$ng);• Chdn nuoi khde (Chi tiet: Chdn nuoi gia sue (Khong hoat d$ng tyi try sd);• Hoyt dyng chuySn mon, khoa hyc vd edng ngh? khde chua phSn vdo ddu (Chi tiet: Djeh vy khoa hyc edng

nghy, xuat bdn; thuong myi. Djeh vy trong ITnh vyc bdo vf m6i trudng);• Bdn buon v$t li?u, thi^t bj lap d^t khde trong xdy dyng (Chi ti^t: Kinh doanh v£t liû xdy dyng);• Sdn xuat plastic vd cao su t6ng hyp dyng nguygn sinh (Chi ti^t: Chi biin vd kinh doanh mu cao su);• Tr^ng cay cao su (Sdn xudt kinh doanh chinh);• Van tai hdnh khdeh dudng thuy n§i dja (Chi tiet: Dlu tu phdt trien, t6 chdc qudn ly, khai thde edng biin, bin

thuy nyi dja vd vyn tdi dudng thuy;• Trong cay dn qud;• Tr^ng cay gia vj, cdy duyc li$u, cdy huong li$u lau ndm;• Hoat d§ng d{ch vy sau thu hoych;• Hoyt dyng djeh vy tring tryt;• Che biin vd bdo qudn rau qud;• Hoyt d$ng cua ede bynh vi|n, trym y ti (khdng hoyt dyng tyi try s6);• Hoyt dyng cua ede phdng khdm da khoa, chuyen khoa vd nha khoa (trir luu tru bynh nhdn);• Trong rung, chSm s6c rung vd uom giong cay Idm nghiyp (Chi tiit: Trong rung vd ch&m s6c rirng Idy g6);• Sdn xudt diyn (Chi tiet: Cong nghiyp diyn: Diu tu, khai thde, v£n hdnh ede nhd mdy phdt nhi£t diyn, thuy di^n,

phong di|n; Kinh doanh di^n theo ddng ede quy djnh cua phdp lu^t;• Truyin tdi vd phdn phoi diyn (Chi tiit: Dau tu, xay dyng khai thde ede nhd mdy phdt nhiyt di§n,.thuy diyn,

phong diyn; kinh doanh difn theo dving quy dinh cua phdp ludt;

04. Chu ky sdn xuit, kinh doanh thdng thud’ng

Hoyt dyng sdn xudt, kinh doanh thong thudmg cua Typ dodn Id 12 thdng.

Chu ky sdn xudt kinh doanh blnh qudn cua ngdnh, ITnh vyc: 12 thdng.

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05. Ddc diem hoat d§ng cua doanh nghiyp c6 dnh hud'ng din Bdo cdo tdi chinh hyp nhdt

Din thdi diim phdt hdnh bdo cdo ndy, Co quan chu qudn cua Tap dodn Id Uy ban Quan ly v6n nhd nude tyi doanh nghiyp vdn chua phe duyyt quyit todn c6 phdn h6a. Do vdy, myt si chi tieu tren Bdo cdo tdi chinh hyp nhdt cua Tap dodn c6 thi sg thay doi sau khi duyc phg duyyt quyit todn cd phdn h6a tyi ngdy 31/5/2018.

06. Thuyet minh vi kha ndng so sdnh thong tin tren Bdo cdo tdi chinh hyp nhat

Si liyu so sdnh trSn Bdng can dii ki todn vd ede thuyit minh tuong umg Id si li$u tyi ngdy 31 thdng 12 ndm 2018 dd duyc kiim todn

13

TAP DOAN CONG NGH1$P CAO SO Vl£T NAM - t6NG TY c6 PHAN So 236 Nam Khdi NghTa, Phu^ng 6, Quan 3 TP. H6 Chf Minh, CHXHCN Vigt Nam

B&o cdo chinh hgrp nhat Cho n5m chfnh ket thuc

tai ngay 31/12/2019

So li?u trlnh bîy tren cpt so sdnh cua B&o cdo ket quS boat dpng kinh doanh hgp nhit, B£o cdo lira chuy^n tien hgp nhat vh c&c thuyet minh tirang ung lî s6 li?u Bdo cdo tîi chfnh hpp nhat cho k^ boat dOng tir ngiy 01 thdng 6 n&m 2018 (ng^y chfnh thuc chuyen Mnh cong ty co phan) din ng&y 31 th&ng 12n5m 2018 nh5m m\ic dfch cung cap thong tin cho ngufri dgc Bdo cdo t&i chfnh hgp nhat khOng so sdnh dir^c do kj' ki todn khdng tuong ung.

07. Cau true doanh nghigp

T§p do^n c6 ede don vj tryc thupc sau:

Stt T§n v5n ph6ng da’i di§n Dja chi1 56 Nguyin Du, Qu|n Hai B^ Trung, TP. N0i

27 Dai 10 H6a Binh, Phutog Tr&n Phh, Thj x3 M6ng C6i,Tinh Qu^ng Ninh7B, 466 Street, Chamkamom District, Phnom Penh,CampuchiaVientiane, Lô12F Liangfeng mansion No. 8 Dongfang Pudong Shanghai, China PC. 2001201120 Avenue of the America 4 th floor, New York NY 10036 USAMoscow-Russia 123056. Gruzinsky Pereuiok. 3/201 96 Krasnozvesdny., Kiev City., Ukraine

. Van ph6ng dai di?n tai Ha Npi Van ph6ng dai di^n tai Quang Ninh2

3 Van ph6ng dai di|n tai Campuchia

Van phbng dai di?n ta"i Lao Van phdng dai di?n tai Trung Qu6c

45

6 Van phdng dai di|n tai Hoa

7 Van phdng dai di?n tai Nga Van phdng dai di^n tai Ukraine8

Thong tin ve c^c C6ng ty con va C6ng ty lien kit lien doanh Ngi dung So lugng- Tong s6 Cong ty con tai ngay hgp nh4t Bdo cao tai chfnh

• So lw?ng cac Cong ty con dupe hpp nhdt• So lupng ede Cong ty con khong dupe hpp nhdt

- Tdng s6 Cdng ty liSn kit tai ngay hpp nhdt Bdo cdo tai chfnh

• So lupng cac Cong ty lien ket dupe hpp nhdt• So lupng ede Cong ty lien ket khong dupe hpp nhdt

103 Cong ty 103 Cong ty

0 Cong ty 19 Cdng ty 19 Cong ty 0 Cong ty

*3

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14

TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY CO PHANSo 236 Nam Ky Khfri Nghia, Phirdng 6, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam

B&o cao tai chmh hop nhat Cho nSm tai chfnh kit thuc tai ng^ty 31/12/2019

CONG TY CON

Tai ngay 31/12/2019, Tap do&n co mot tram le ba (103) C6ng ty con nhir sau:

Cdc Cong ty con do Tap doan ndm gift 100% vdn diiu le

Stt Ten cong ty con Noi th^nh lap va hoat dong Hoat dong kinh doanh chfnhCong ty TNHH MTV Tong C6ng ty Cao su Dong Nai Ap Trung Tam, xa Xuan Lap, thi Xa Long

Khanh, Tinh Dong NaiQuoc 16 13, phucmg Hung Chi6n, thi xaBinh Long, tinh Binh PhudcThi tran Dau Ti€ng, huyen Dau Tieng, tinhBinh Duong

Trdng, khai thdc, che bi6n va kinh doanh mu cao su thien nhienTrdng, cham soc, khai th£c, che bien, thuong nghiep buon b^n mu va c£c dich vu cho viec phat trien cao su Trong, cham soc va khai thac cao su thien nhiSn; trong rung, khai thac, che bi4n c^c loai cay lam nghiep, cdng nghiep va nong nghiepTrdng, cham soc, khai thac, che bien v& tieu thu san phim cao su; Trdng, cham soc rung, khai thac lam san Trdng, khai thac, che bidn va kinh doanh mu cao su thien nhienTrong cay cao su, ca phe, cay nong nghiep ng5n ng&y; Mua bdn, xuSt nhap khau: Cao su, vat tu, thiet bi nganh cao’su; ca phe, nong san, thuc phimTrdng mdi, ch&m soc, khai thac, che bi^n v^ kinh doanh mu cao su thien nhienTrdng, khai thac, che biin va tieu thu cao su, ck phe; San xuat va che biin >gd; Cdng nghiep hda chit, phan bon vh cao su; Khai thac va chi biin khoang san; Thuong nghiep ban buonTrdng trot; Cdng nghiep hoa chat phan bon vk cao su; Thuong nghiep b&n buon; Khai hoang xay dung vuon cay

1

2 Cdng ty TNHH MTV Cao su Binh Long

3 Cdng ty TNHH MTV Cao su Dau Tiing

Khu phd Ninh Thuan, thj trin Ldc Ninh, huyen Ldc Ninh, tinh Binh Phudc XS Phu Rieng, huyen Phu Rieng, tinh Binh PhudcX5 Ea Hd, huyen Krdng Nang, tinh Dak Lak

4 Cdng ty TNHH MTV Cao su Ldc Ninh

Cdng ty TNHH MTV Cao su Phu Rieng5

6 Cdng ty TNHH MTV Cao su Krdng Buk

499 dudng Giai Phong, thj trin Ea Dr&ng,huyen EaH’leo, tinh Dak LakXa la Dr3ng, huyen Chu Prong, tinh Gia Lai

7 Cdng ty TNHH MTV Cao su Eah Leo

8 . Cdng ty TNHH MTV Cao su Chu Prong

420 Hung Vuong, thi trin Chu Se, huy$n Chu Se, tinh Gia Lai258 Phan Binh Phung, TP. Kon Turn, tinh Kon Turn536 Nguyen Hue, thi tran Dak Doa, huyen Dak Doa, tinh Gia Lai

9 Cdng ty TNHH MTV Cao su Chu Se

10 Cdng ty TNHH MTV Cao su Kon TurnTrdng mdi, khai thac, cham sdc va che bien mu cao su Ban budn cao su; Trdng trot, chan nudi hdn hgp, trdng cay cao su; San xuat phan bon va hgp chat ni to; Ban budn phan bon, thudc tru sau va hda chit khac su dung trong nong nghidpTrdng mdi, cham sdc, khai thac, che bien mu cao su, ca phd, hd tieu, san xuat go thanh pham; San xuat phan bdn; Thuong nghiep ban budn va true tiip xuat khau Ddu tu trdng, cham sdc cay cao su; Xay dung cdng trinh dan dung, xSy dung co so ha ting nong thdn, mien nui

11 Cdng ty TNHH MTV Cao su Mang Yang

01 Nguyen Thi Minh Khai, thi tran Phu Hoa, huyen Chu Pah, tinh Gia Lai

Qudc Ip 1 A, xa Binh Nguyen, huyen Thang Binh, tinh Quang Nam

12 Cong ty TNHH MTV Cao su Chu Pah

13 Cdng ty TNHH MTV Cao su Quang Nam

15

TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TV C6 PHANSo 236 Nam Ky Khai NghTa, Phurong 6, Quan 3, TP, H6 Chi Minh, CHXHCN Viet Nam

Bio cio tai chmh hop nhat Cho nam tii chinh k4t thuc tai ngiy 31/12/2019

Stt Ten cong ty con Noi th&nh lap va boat dpng Hoat d$ng kinh doanh chinhDau tir trdng, cham s6c, khai thac, che bien cao su nguyen liSu va tieu thu san pham; Trong rimg kinh te, rung nguyen lieu; Dich vu Khdch sanTrong, bao ve va khoanh nuoi rung; Khai thic, che bien, tieu thu cac loai lam san; Xuit khau san phim cao su thanh ph4m; san xuit gach ngoiTr6ng vi cham s6c, khai thac, che bien, xuat khau san phim Cao suDiu tu trong, cham soc, khai thdc, che bien cao su nguyen lieu va tieu thu san pham cao suTrong moi, cham s6c, khai thac, che bien va kinh doanh mu cao su thien nhien

14 Cong ty TNHH MTV Cao su Nam Giang - Quang Nam Huyen Nam Giang, tinh Quang Nam

15 C6ng ty TNHH MTV Cao su Ha Tinh Km22, QL 15A, x§ Hi Linh, huyen Huong Khe, Tinh Ha Tinh

16 Cong ty TNHH MTV Cao su Huong Khe -Ha Tinh Xom 12 xa Huong Long, huyen Huong Khe, tinh Hi TinhDuong Ly Nam De, khu do thj mdi Dong Hung, TP. Thanh Hoi, tinh Thanh Hoi 264 dubng Hung Vuong, Phudng Dong Luong, TP Dong Ha, tinh Quang Tri Thi Tran Dure Tai, huyen Due Linh, tinh Binh ThuanXa Binh Hiep, huyen Binh Son, tinh Quang Ngai

17 Cong ty TNHH MTV Cao su Thanh H6a

18 Cong ty TNHH MTV Cao su Quing Tri

19 Cong ty TNHH MTV Cao su Binh ThuanTrdng mdi, chim soc, khai thic, chd bien mu cao suDau tu trdng, cham soc, khai thic, che bien cao su nguyenlieu va tieu thu san pham cao su

i:20 Cong ty TNHH MTV Cao su Quang Ngii

Cdc dom v/ su nghiep co thu do Tap dodn nam giit 100% von

Stt Ten don vi Noi thinh lap va boat d§ng Hoat d9ng kinh doanh chinhNghien cuu, dao tao, chuyen giao tien bp ky thuat KH-CN cic linh vuc ndng nghiep va cong nghiep cao su thien nhien Khim chua benh, khim sue khde djnh ky cho ngudi lao ddng trong nganh cao su va nganh khic

21 Vien Nghien cuu Cao su

Trung tam Y td Cao su

236 Nam Ky Khdi NghTa, Phudng 6, Quan 3, TP. Hd Chi Minh410 Tnrdng Chinh, Phudng 13, Quan Tan Binh, TP. Hd Chi Minh 236 Nam Ky Khdi NghTa, Phudng 6, Quan 3, TP. Hd Chi Minh1428 Phu Rieng Do, Thixa Ddng Xoai, Tinh Binh Phudc

22

23 Tap chi Cao su

Trudng Cao ding Cong nghiep Cao suB&o chi va in anDao tao, nghien cuu khoa hoc va chuyen giao cong nghe trong nganh cao su

24

16

TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TV CO PHANSo 236 Nam Ky Khcri NghTa, Phurang 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam

B£o cô tai chfnh hop nhSt Cho nSm tai chinh kit thuc taingay 31/12/2019

Cdc cong ty con do Tap doan n&m gitf co phan, vdn gdp chi phSi

Ty le quyen bieu

quyet

Ty le lyiStt Ten cong ty con Noi thanh l|p va boat d$ng Hoat Apng kinh doanh chinhich

Cong ty C6 phan Thiiy dien Geruco Song Con

Dau tu xay dung, quan ly van hanh, san xuat kinh doanh dien nSng; Xay dung cac cong trinh dan dung, thuy loi, thiiy dien, giao thong duong bo, san bay, ben cang, cau cong, c£c c6ng trinh ky thuat ha ting cac khu do thi va khu c6ng nghiepSan xuat kinh doanh thiiy dien; Xay dung cac c6ng trinh cong nghiep, giao thong, thiiy led, thiiy dien Dau tu xay dung, quan ly van hanh va kinh doanh dien thucmg pham cdc nha mdy thuy dien; Dau tu trong, chdm s6c, khai thdc vd che bien cao su, cac loai cay cong nghiep khdc va trong rirngCong nghiep che bien san pham tir cay cao su. Gia cong, san xuat, mua ban gidy the thao xuat khau. Mua bdn cao su vd san pham cao suChuyen san xuat va kinh doanh cac san pham dung cu thi thao; Mua bdn cao su;Nhap khau cac loai vat tu nguyen lieu phuc vu cho san xuat dung cu the thao.San xuat vd kinh doanh xuat nhap khau g6 vdn nhan tao MDF, Okal; Trong, mua ban vd khai thac nguyen lieu de san xuat g6 MDF, giay va cay cong nghiep khdc Trong cay cao su; Khai thdc va che bien mii cao su; Thu mua mu nguyen lieu; Ban le xang dau; Mua ban va che bien g6 cao suKhai hoang, trong rimg, cham soc, khai thdc va che bien mii cao su (khong kinh doanh tai TP. H6 Chi Minh); Mua bdn nguyen lieu cao su, khai thdc go (khong boat d6ng tai tru so)Tr6ng, chdm s6c, khai thdc, so chi cao su thien nhien

Thu mua, san xudt sc chi mu cao su; Bdn buon cdc sdn pham so chi mii cao su thien nhien; Kinh doanh XNK san phdm cao su, vat tu hod chdt san xuat cao su Trong, chdm soc, khai thdc vd che bien cao su vd rimg nguyen lieu

. 25 Thdn Ngat, xa Jo Ngay, huyen Dong Giang, tinh Qudng Nam

77,25% 83,57%

Cong ty Co phdn VRG Bao L6c

Cong ty Co phan VRG Ddk Nong

26 263 Hoang Vdn Thu, Phuong 1, TP. Bao Loc, tinh Lam D6ng Phudng NghTa Thdnh, TX. Gia Nghia, tinh Ddk N6ng

80,93% 80,93%

27 91,34% . 98,30%

Cong ty Co phdn Cong nghiep va XNK Cao su

Cong ty Co phan Thi thao Ngoi Sao Gem

28 64 Truong Djnh, Phudng 7, Quan 3, TP. Ho Chi Minh

82,44% 82,44%

29 1/1 Tan Ky Tan Quy, P. Son Ky, Q. Tan Phii, TP. H6 Chi Minh

83,09% 92,11%i' .

Cong ty Co phan g6 MDF VRG Qudng Tri

Cong ty Co phan Cao su Phudc Hoa

30 KCN Nam Dong Ha, phudng Dong Luong, TP. Dong Ha, tinh Qudng Tri

97,32% 97,41%•j.

31 Huyen Phii Giao, tinh Binh Duong 66,62% 66,62%

Cong ty Co phan Cao su Vi$t Lao 207 Nguyen Van Tr6i, phudng 10, quan Phii Nhuan, TP. H6 Chi Minh

32 89,28% 100,00%

Cong ty C6 phdn Cao su Hoa Binh

Cong ty Co phdn Cao su Hang Gdn

Ap 7, xa Hoa Binh, huyen Xuyen Mpc, tinh Bd Ria, Vung Tdu Xd Hdng Gdn, thi xd Long khanh, tinh Dong Nai

33 • 55,06% 55,06%

34 50,00% 50,00%

Cong ty Co phan Quasa Geruco35 D21, Trung tam Thuong Mai Dong Nam A, Thi trdn Lao Bao, Huyen Huong Hoa, Tinh Qudng Tri

99,00% 100,00%

17

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TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TV C6 PHANS6 236 Nam Ky Khoi NghTa, Phirdng 6, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam

Bao cao tai chi'nh hpp nhit Cho nam tai cfainh ket thuc tai ngay 31/12/2019

Ty le quyen bieu

quyet

Ty le loiStt Ten cong ty con Noi thanh lap va boat dpng Hoat d$ng kinh doanh chmhich

Kinh doanh xuat nhap khau cao su va cdc loai nong, lam, thuy hai san; thuc hien cac du &n xay dung khach san va khu du lich; kinh doanh djch vu lu hanh quoc te va noi dia Dau tu xay dung co so ha tang va kinh doanh KCN; Xay dung nha cr, cSn h6, v3n phong; Khai th^c va che bien cac loai khodng san; cho thue dat, kho bai, van phong, nha a, bai do xeKinh doanh bat dong san, quyen su dung dat thuoc chu so huu, chu sir dung hoac di thueSan xuSt’san pham kh^c tir go; san xuat san pham tir tre, nua, ram, ra va vat lieu tet ben; Mua ban mu cao su Khai th&c, che bi4n go, san xuat cac mat hang : tu, bhn ghe, giuong ngu, mat hang gia dung, cac san pham trang tri npi

Cong ty Co phan TM Dich vu & Du lich Cao su

Dai 16 Hod Binh, phuong Trdn Phu, thanh pho M6ng Cdi, tinh Quang Ninh

36 96,50% 100,00%

Cong ty Co phdn Phdt trien Do thj va KCN Cao.su Viet Nam

Cong ty Co phdn Khu cong nghiep Nam Tan UyenCong ty Co phln Chi bien G6 Thuan

165 Bach Dang, thanh phd Hai Duong, tinh Hai Duong

Phubng Khanh Binh, thi xa Tan Uyen, tinh Binh DuongDai 16 Binh Duong, xa Thuan Giao, thi xa Thuan An, tinh Binh Duong

Khu ph6 3, thi tran Dau Tieng, huyen Ddu Tieng, tinh Binh Duong

S6 nha 611, duong Phan Binh Phung, phufrng Duy Tan, thanh ph6 Kon Turn, tinh Kon Turn S6 12, Duong HT25, Khu ph6 2, Phuong Hiep Thanh, Quan 12, TP. H6 Chi MinhXa Thuan Phu, huyen Dong Phu, tinh Binh PhuocQu6c Ip 22B, xa Hiep Thanh, huyen Go Dau, tinh Tay Ninh To 11, Phuong Chi6ng Li, TP Son La, Tinh Son La

37 56,73% 59,99%

'38 42,30% 53,27%

39 59,69% 59,69%An

Cong ty Co phan G6 Dau Tieng40 61,00% 61,00%that

Cong ty Co phan Du Ijch Thuong mai Khach san Hung Yen41 Du lich, dich vu, dao tao, sat hach Idi xe98,41% 98,41%

Cong ty Co phin Co khi Cao Su Chuyen san xult, ch6 tao may so che mu cao su

Trong trot, ch6 bien nong san, lam san; Chan nuoi gia sue, gia cam; Cong nghiep hoa chat phan b6n va cao su Trong, chdm soc, khai thac, ch6 bien vd tieu thu cao su thien nhien

Trong, chdm s6c, khai thde va che bien mu cao su

Tr6ng cay cao su va so che mu Cao su; Dich vu h6 Co tr6ng mbi cay Cao su; Tring rimg, ch4 biln g6, chan nuoi gia sue; Dai ly mua ban, phan ph6i cay giing, phan b6n, cac san pham Cao suTrong cay cao su va so ch6 mu cao su; Dich vu ho tro trong mdi tieu dien; Trong rung; Dai ly b6n phdn; Kinh doanh xuat nhap khau

Tr6ng vd cham s6c cay cao su

Trong cay cao su: trong, chdm s6c, khai thde vd che bien cao su nguyen chdt; Tr6ng rung vd chdm s6c rimg

42 92,05% 92,05%

Cong ty Co phdn Cao su Dong Phu43 '55,81% •55,81%

Cong ty Co phdn Cao su Tay Ninh44 60,00% 60,00%

Cong ty C6 phdn Cao su Son La.45 99,34% 100,00%

Dpi 19, xd Thanh Hung, huyen Dien Bien, tinh Bipn BienC6ng ty Co phdn Cao Su Dien Bien46 100,00% 100,00%

To 5, phuong Doan ket, thi xa Lai Chdu, Tinh Lai Chau

308E Phan Dinh Phung, Phuong Ngo May, TP. Kon Turn, Tinh Kon Turn S6 17, dubng Phan Ddng Luu, Phuong Truimg Thi, Thanh ph6 Vinh, tinh

Cong ty Co phdn Cao Su Lai Chdu47 98,30% 100,00%

Cong ty Co phan Cao su Sa Thdy

Cong ty Co phdn Bdu tu Phdt tridn Cao su Nghe An

48 95,49% 100,00%

49 94,77% 96,51%

18

IIi O S "

TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TV C6 PHANS6 236 Nam Ky Khcri NghTa, Phirdng 6, Quan 3, TP. Hd Chi Minh, CHXHCN Viet Nam

Bdo cao tai chinh hop nhat Cho nam tai chmh ket thuc tai ngay 31/12/2019

TylSquyenbieu

quyet

Ty If IgiStt Ten cong ty con Noi th^nh lap v& boat dong Boat ddng kinh doanh chmhich

Nghf AnTo 8, Ap Thanh Phii, xa Tan Hiep, huyen Tan Chau, tinh Tay Ninh Huyen Chau Due, tinh B£ Ria, Vung

Cong ty Co phan Cao su Tan Bien Kampongthom

Cong ty Co phan Cao su Ba Ria

Cong ty Co phan Cao su Phu Rieng Kratie

Trong v& cham soc cay cao su

Trong, cham s6c, khai thac, che bien va kinh doanh mu cao su thien nhien; dich vu khach san va du lich San xuat san pham khac tir cao su; Trong rimg va cham s6c rung; Trong cay cao suDau tu xay dung, quan ly van hanh va kinh doanh dien thuong pham cac nha may thuy dien. Dau tu trong, khai thac, che bien cao suTr6ng trot, cong nghiep h6a chat phan b6n va cao su; San xudt, kinh doanh vat tu, dung cu phuc vu san xuat nong nghiepKinh doanh bit dong san, quyen su dung dat thuoc chu so hOn, chu su dung hoac di thue

Kinh doanh bat dong san, dau tu xay dung va kinh doanh co so ha ting khu cong nghiep ‘

Tr6ng, cham soc, khai thac va ch4 bien mu cay cao su; Dich vu hd trq trdng tndi; Chan nuoi gia sue; Trong va cham s6c rimg; Ch4 bien go; Dai ly mua ban tan thu mu cao su

Ch4 bien g§; Mua ban mu cao su

50 99,06% 99,97%

51 97,47% 97,47%TauThon Phu Nguyen, huyen Phu Ridng, tinh Binh Phuoc52 70,00% 70,00%

Cong ty Co phan VRG Phu Yen Thanh ph6 Tuy Hoa, tinh Phu Yen53 94,70% 94,70%

Cong ty Co phan Cao su Tdn Bien

Cong ty Co phan Khu Cong nghiep Dau Giay

Cong ty Co phan Khu Cong nghiep Long Khanh

54 Huyen Tan Chau, tinh Tay Ninh

Km 2, tinh 16 769, xS Bdu Ham 2, huyen Thdng Nhat, tinh D6ng Nai Khu cong nghiep Long Khanh, x§ Binh L6c, thi xS Long Khanh, tinh Dong Nai

Nhom 4, To 9, Thi trSn Viet Quang, huyen Bac Quang, tinh Ha Giang

Thua dat so 117, 118, to ban do s6 15, dp 1, xa Hung Hoa, huyen Bau Bang, tinh Binh DuongAp Thuan Phii 1, xa Thuan Phu, huyen Dong Phu, tinh Binh PhuocAp Trung Tam, xa Xuan Lap, thi xa Long Khanh, tinh Dong NaiThi Iran Dak GLei, huyen Dak Glei, tinh Kon Turn

Xa Tan Lap, huyen Dong Phu, tinh Binh Phudc

Xa Loc Bao, huyen Bao Lam, tinh Lam Dong

98,46% 98,46%

55 71,84% 85,71%

56 75,68% 81,00%

Cong ty C6 phdn Cao su Ha Giang57 100,00% 100,00%

Cong ty Co phan Cao su Truong Phat

Cong ty Co phan Cao Su Dong Phu KratieC6ng ly Co phan Cao Su Dong Nai KratieCong ty C6 phan Thuy dien VRG Ngoc Linh

C6ng ty Co phan Cao su Ky thuat D6ng Phii

Cong ty C6 phan Cao su Bao Lam

58 55,09% 90,00%

Trong, cham soc, khai thac, chd bien cao su

Trong, khai thac va ch4 bien cao su va cay nong nghiep. San xuat, mua ban vat tu nong nghiep

San xuit, truyin tai va phan phoi dien

Che bien cao su ky thuat va cac san pham dan dung tir cao su; Kinh doanh thuong mai, xuat nhap khau cao su, vat tu, phan b6n, h6a chitTrdng, khai thac va che bien cao su thien nhien. Quan ly, bao ve, trdng rimg, khai thde va che biin l£m san

59 62,49% 88,31%

60 88,73% 88,73%

61 77,46% 99,38%

62 41,54% 74,44%

63 93,83% 93,83%

19

Vy*"'v » * "3 /4J

TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY CO PHANSo 236 Nam Ky Khod Nghia, Phuong 6, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam

Bao cao tai chfnh hop nhat Cho nam tai chfnh ket thuc tai ngay 31/12/2019

Ty je quyen bieu

quyet

Ty le loiStt Ten cong ty con Noi th^nh lap va boat dong Hoat dong kinh doanh chmhich

Khu Cong Nghiep Rach B5p, dirong DI, xa An Di6n, huyen Ben Cdt, tinh Binh DirongX3 Phu Ritlng, huyen Phu Rieng, tinh Binh PhirdcL6 M, dirong so 1, KCN Thanh Lpc, xa Thanh Lpc, huy6n Chau Thanh, tinh Kien GiangThon Phu Nguyen, huyen Phu RiSng, tinh Binh PhudcCum 3 ting, xa Ea P6, huyen Cu Jut, tinh Dak NongAp Ben Murong, xa Thanh Dure, huyen Go Dau, tinh Tay Ninh

Khu pho 4A thi trin Dau Ti4ng, huyen Dau Tieng, tinh Binh Dirong

Cum cong nghiep tieu thu cong nghiep Thuan An, xa Thuan An, huyen Dak Mil, tinh Dak Nong Thi tran Mirdng Te, huyen Mudng Te, tinh Lai ChauQu6c Ip 56, xa Binh Ba, huyen Chau Due, tinh Ba Ria, Vung Tau

S6 420 Hiing Vuong, thi trln Chu Se, huypn Chu Se, tinh Gia Lai

Cong ty C6 phln Cong nghiep An Dien

Cong ty Co phan The thao Cao su Phu Rieng Binh Phudc

Cong ty Co phan Go MDF VRG Kien Giang

Cdng ty Co phan Dau tu Xay dung Cao su Phu ThinhCdng ty Co phan Cao su Dong Phu Dak NongCdng ty Cd phan Che bien Xu4t nhap khau Go Tay Ninh

Cdng ty Cd phan Co khi Van tai Cao su D4u Tieng

Cdng ty Cd phan Phan bon Thuong mai Phu Thinh

Cdng ty Cd phan Cao su Lai Chau II

Cdng ty Cd phan Cao su Ba Ria Kampong Thom

Cdng ty Cd phan Cao su Chu se Kampong Thom

Cdng ty Cd phin Cao su Mang Yang Ratanakiri

Cdng ty Cd phan Phan vi sinh Quang

Kinh doanh bat dong san, quydn su dung dat thupc chu sdr hGu, chu su dung ho5c di thue

Hoat dong the thao

San xuat go dan, go lang, van ep va van mdng khac; Trdng rung va cham soc rimg

Trdng, chSm soc, khai thde va chd bien mu cao su; che bien

64 92,67% 97,00%

65 92,20% 100,00%

66 99,82% 100,00%

67 82,05% 87,18%goTrdng, cham soc, khai thde va che bidn mu cao su

Cua, xe, bao gd va bao quan go; Khai thdc gd; San xuat gd dan, gd lang, van ep va vdn mdng khde Dich vu van tai hdng hda bdng dudng bp; Sira chua mdy mdc, thidt bi san xudt; Sira chua mdy moc, thidt bi phuong tidn van tai (trir thiet ke phuong tien giao thong dubng bp)

San xuat phan bon va hpp chat ni to; Khai thac da, cdt, sdi, dat sdt; Trdng cay cao su; Trdng rung vd cham soc rung

Trdng, ch&m soc, khai thde va chd bien mu cao su

Trdng, cham sdc, khai thac va che bien mu cao su

Hoat dong dich vu trdng trot; San xuat san pham khac tir cao su; Trdng cay cao su; Trdng cay dieu; Trdng cay ca

Trdng cay cao su; Trdng rimg va cham soc rimg; ChSn nudi trau, bo; San xuat phan bdn NPK; Van tai hang hda bang dubng bp

San xuat phan bdn va hop chat ni to

68 49,34% 88,41%

69 50,67% 70,60%

70 59,03% 62,54%

71 46,21% 53,61%

72 99,81% 100,00%

73 92,75% 100,00%

74 99,95% 99,95%phe

So 536 Nguydn Hud, thi trln Dlk Doa, huyen Dak Doa, tinh Gia Lai

KCN Quan Ngang, xa Gio Quang, huyen Gio Linh, tinh Quang Tri Xa Boeung Lavea, huyen Santuk, tinh Kampong Thom, Vuong qude CampuchiaKhu phd Bdu Kd, thj trln Tan Phu, . huyen Ddng Phu, tinh Binh Phudc

75 100,00% 100,00%

76 72,04% 72,25%TriCdng ty TNHH Phdt trien Cao su Phudc Hda Kampong ThomCdng ty Cd phln Khu cdng nghiep Blc Ddng Phu

Trdng, cham sdc, khai thde va che bien mu cao su

Kinh doanh bat ddng san, quyen sir dung dlt thupc chu so httu, chu su dung hoac di thud; Trdng cay cao su; Xay

77 66,62% 100,00%

78 45,38% 91,00%

20

y~* i

Bao cô tî chmh hgp nhat Cho nSm tai chmh k6t thuc tai ngay 31/12/2019

TAP DOAN CONG NGHIEP CAO SU VI$T NAM - CONG TY C6 PHANS6 236 Nam Ky Khcri NghTa, Phirong 6, Quan 3, TP. Hd Chi Minh, CHXHCN Viet Nam

Tyi?quyenbieu

quyet

Ty le loiStt Ten cong ty con Noi thanh lap boat dong Hoat d§ng kinh doanh chi'nhfch

dung nh4 c£c loaiKinh doanh bat dong san, quyen sur dung dat thupc chu so huu, chu su dung hoSc di thue; Trong rimg va cham soc rung; Xay dung cong trinh ky thuat dan dung khdc

Trdng cSy cao su va so che mu cao su

C6ng ty Co ph§n Khu cong nghiep Cao su Binh Long

Cong ty C6 phin Cao su Yen Bdi

Cong ty Co phan Cao su Dau Ti§ng Lao Cai

Ap 3A, xa Minh Hung, huyen Chon Thanh, tinh Binh Phuac

Th6n 2, xa Tan Thinh, Thdnh pho Yen Bai, Tinh Yen BdiSo nha 186, duong Ho^ng Lien, phuong C6c L€u, TP. Lao Cai, tinh Lao Cai

79 55,38% 76,53%

80 99,78% 100,00%

Trdng, cham soc, khai thac va ch4 bidn mu cao su

Bau tu, chSm s6c, chi bien, tieu thu cao su; Dau tu xay dung ca sa ha ting, xay dung dan dung; Mua bdn xuat nh|ip kh&u cao suTrdng, cham soc, khai thdc va che biln mu cao su

81 87,32% 100,00%

Cong ty Cd phin Cao su Krdng Buk Ratanakiri

Cong ty Cd phin Cao su Chu Prong Stung Treng

Cdng ty Cd phan Cao su Dau Tidng Kratie

Cdng ty Cd phan Cao su Dau Tieng Campuchia

Cdng ty Cd phin Che bien Gd Cao su Dong Nai

Cdng ty TNHH MTV Dja dc Cao su Dong Nai

Cdng ty TNHH Phat trien Cao su C.R.C.K

X2 Ea Hd, huyen Krdng Buk, tinh Dak82 100,00% 100,00%Lak

Xa la Drang, huyen Chu Prong, tinh Gia LaiSo 33, To 26, khu phd 2, thj tran Dau Tieng, huyen Dau Tieng, tinh Binh DuongKhu phd 2, thi trin Diu Tilng, huyen Diu Tieng, tinh Binh Duong Duong so 7, KCN Long Khanh, x§ Binh Lpc, thi x3 Long khanh, tinh Dong NaiAp Trung Tam, xa Xuan Lap, thj xa Long khdnh, tinh Ddng NaiXa Don Cam Pech, huyen San Dan, Tinh Kampong Thom, Vuong qudc Campuchia

Xa Tan Binh, huyen BSc Tan Uyen, tinh Binh Duong

Ap Cau Sit, x3 Lai Hung, huyen BinCat, tinh Binh DuongTinh Bolikhamxay, nude Cpng hdaDan chu Nhan dan LaoXa Trapeang Prasat, huyen TrapeangPrasat, tinh Oddar Mean Cheay,

83 99,86% 99,86%

Trdng, cham soc, khai thde va che biln mu cao su84 95,00% 95,00%

Trdng, cham sdc, khai thac va che bien mu cao su '

San xuat gd ddn, gd lang, van dp vk vdn mdng khde; Khai thac gd; Cua, xd, bao go va bao quan gd; S3n xuit giudng, tu, ban, ghiKinh doanh bit dong san; Dau tu ha ting khu cdng nghiep, khu dan cu, khu thuong mai dich vu, khu nghi duong

85 97,97% 97,97%

86 69,00% 69;00%

87 100,00% 100,00%


Diu tu xay dung v3 kinh doanh kit ciu ha tang ky thuat khu cdng nghiep; Kinh doanh nha d, cho thue van phong, nha xudng, nha kho, bln bai

San xuat gang tay y tl ede loai

Trdng, cham sdc, khai thac va che bien mii cao su


88 100,00% 100,00%

Cdng ty Cd .phin Khu cdng nghiep Tan Binh89 59,64% 95,00%

Cdng ty Cd phan VRG Khai Hoan

Cdng ty TNHH Cao su Bolikhamxay Hd TinhCdng ty TNHH Phat trien Cao su Tay Ninh Siem Ri$p

90 ' 51,04% 51,04%

91 100,00% 100,00%

92 60,00% 100,00%

21

V-V

S3T£P DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHANS6 236 Nam Ky Khcri NghTa, Phirong 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam

Bdo cô tî chi'nh hop nhat Cho n5m tî chinh k4t thuc tai ngay 31/12/2019

Ty le quyen bicu

quyet

Ty If loiStt Ten cong ty con Noi thanh lap v& boat d^ng Hoat dong kinh doanh chmhich

Vuong quoc CampuchiaTinh Oudomxay, nude Cong h6a Dan chu Nhan dan LaoTinh Kratie, Vuong qude CampuchiaKhu 2, thi trln Ilian Uyen, huyen Than Uyen, tinh Lai Chau Tinh Campuchia138 Hiing Vuong, thi tran Ea Sup, huy^n Ea Sup, tinh Dak Lak Ban Muong Nh£, xa Mudng Nh6, huyen Mudng Nh6, tinh Dien Bien Tinh Salavan, nude Cong hoa Dan chu Nhan dan Lao269A Nguyln Trpng Tuyen, phudng 10, quan Phii Nhuan, TP. H6 Chi Minh Dudng Dien Bien Phii, Khu phd Ninh Thuan, thi tran Loc Ninh, huyen Loc Ninh, tinh Binh Phudc Thdn 2, X3 la Jloi, huyen Ea Sup, tinh Dak LakThdn 01, X3 Dak La, Huyen Ddk Ha, Tinh Kon Turn

Cong ty TNHH MTV VRG OudomxayCong ty TNHH VKETICong ty Co phan Cao su Diu Tidng Lai Chau

Cong ty TNHH Cao su Ea HMeo BM

Cong ty TNHH Cao su Phudc H6a Dak LakCong ty Co phan Cao su Mudng Nh6 Dien Bien

Cong ty TNHH MTV Cao su Qua Van

Cong ty Co ph4n XuSt khdu Cao su VRG Nhat Ban


Trdng, cham sdc, khai thac va che bien mu cao suTrdng cay cao su; Xay dung nha cac loai; Khai thac qu|ng kirn loai qui hidm

Trdng, cham sdc, khai thac va chd bidn mu cao su


Trdng, cham sdc, khai thac va chd bien mu cao su

Trdng, cham sdc, khai thac va chd bien mu cao su

93 100,00% 100,00%

94 100,00% 100,00%

95 99,97% 100,00%Ratanakiri, Vuong qude96 100,00% 100,00%

97 66,62% 100,00%

98 100,00% 100,00%

99 100,00% 100,00%

100 50,00% 50,00% Ban budn cao su

Cong ty Cd phan Go Loc Ninh Cua, xe, bao go vi bao quango; Khai thac go; San xuat gd

Trong cay an qua; Che bien v4 bao quan rau qua; Trdng cay cao su; San xuSt san phlm khde tir cao su Khai thac gd va lam san khde; thu nhat san pham tir rung; Cua, xe, bao gd va bao quan gd.

101 68,17% 68,17%

Cong ty TNHH Cao su & Lam nghiep Phudc Hda - Dak Lak Cong ty TNHH San xuat Gd cao su Kon Turn

102 65,41% 98,19%

103 48,97% 48,97%

22

TAP DOAN CONG NGHIEP CAO SU Vl£T NAM - CONG TY C6 PHANSd 236 Nam Ky Khoi NghTa, Phirqng 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam

Bô cô tî chmh hop nh4t Cho nam tai chinh k6t thuc tai ngay 31/12/2019

CONG TY LIEN KET, LIEN DOANH

Tai ng&y 31/12/2019, Tap doan comirdi chin (19) Cong ty lien kit, lien doanh nhu sau:

Tylequyen bieu

quyet

Ten cong ty lien ket, lien doanh

Ty If loi ich

Hoat dong kinh doanh chfnh

Stt Noi thanh lap v& boat dong

Dau tu xay dimg va kinh doanh ca so ha ting khucong nghiep; kinh doanh dien, nude sach; djeh vy xu ly nude thaiThi cong cac cong trinh cap thoat nude; Thi congxSy dung cong trinh cong nghiep, dan dung, thiiylai, giao thong, cau dudngThi cong xay dung cac cong trinh; Bi§u tra caban, lap dy an dau tu; Thiet kl \k lap tong dytoan cong trinh xay dung dan dung & congnghiep

Trdng, khai thac, che bien va xuat khau cao suSan xuit vat lieu xay dung tir dat set; Xay dungnha cac loai; Xay dung cong trinh dudng sit vkdudng bp; Ban budn tdng hopSan xuat be tdng va c&c san pham tir xi mang vkthach cao; Xay dung nh& ckc loai; Xay dungcong trinh dudng sat va dudng bpTrdng rimg, khai thac, che bien gd, dSm nguyenlieu; San xuat, kinh doanh gd nhan tao MDF, hdachat phuc vu nganh gdXay dung ha tang khu cong nghifp, nha, ca sd ha tdng ky thuat do thi, khu dan cu, khu kinh te; BSu tu xay dung cong trinh thuy dien, nhiet dien: Kinh doanh dien, nude trong khu cong nghiep va dd thi

Kinh doanh bit dong san, quyen su dung dat thude chu sd huu, chu su dung hoSc di thue

KCN Bau Xeo, xk Song Trau, huyen Trang Bom, tinh Bdng NaiCong ty Cd phan Thong Nhlt

Cong ty Cd phln Bau tu Xay dung Cao

1 36,07% 36,07%

267 Bien Bien Phii, phudng 6, quan 3, TP. Hd Chi Minh

269A Nguyen Trong Tuyen, phudng 10, quan Thu Nhu&i, TP. Ho Chi MinhSd 8 Tran Quy Khoach, quan 1, TP. Hd Chi Minh

2 28,00% 28,00%su

Cong ty Cd phan Xay dung & Tu vdn Bau tuCong ty TNHH Nghien cuu Khoa hpc & SXTN Cao su Visorutex

3 47,88% 47,88%

4 27,57% 27,78%

Cong ty Cd phan Bau tu Xay dung Ca sd Ha ting Binh Phudc

Cong ty Cd phan Kinh doanh BOT Budng DT.741

Cong ty Cd phan go MDF VRG Dongwha

Ap Hda Vinh, xa Thanh Tam, huyen Chon Thanh, tinh Binh Phudc Km 72+000, dudng BT.741, dp Thuan Hai, xa Thudn Phu, huyen Bdng Phu, tinh Binh Phudc Ld G, Khu cong nghiep Minh Hung III, xa Minh Hung, huyen Chon Thanh, Tinh Binh Phudc

5 29,17% 29,17%

6 38,60% 46,80%

7 49,00% 49,00%

Ld E, KCN Ldc An, Binh San, xa Binh Son, huyen Long Thanh, Tinh Bdng NaiLd TT2-1, dudng D4, KCN Bdng Nam, xa Hoa Phu, huyen Cu Chi, TP. Hd Chi Minh

Cong ty Cd phan Bau tu va Phat tridn VRG Long Thanh8 31,00% 31,00%

Cdng ty Co phan Bau tu Sai Gdn VRG9 17,35% 22,54%

Khai hoang, trdng mdi, ch&m sdc, khai thde, che bien vk mua bdn cac san pham tir cay cao su; san xuat mua bdn, chi bien ndng lam san xuat khau

Cdng ty Cd phan Cao su Thanh phd Hd Chi Minh

Sd 636 dudng V5 Van Kiet, phudng 1, quan 5, TP. Hd Chi Minh10 27,14% 27,14%

23

TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TV C6 PHANS6 236 Nam Ky Khoi Nghia, Phucmg 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam

Bao c5o chfnh hop nh4t Cho n5m tai chfnh ket thuc tai ng,4y 31/12/2019

Ty )equyen bieu

quy4t

Ten cong ty lien ket, lien doanh

Hoat dong kinh doanh chmh

Ty If loi fch

Stt Noi th^nh lap va hoat ddng

San xuat va mua ban san pham cao su; B&ng tai, day curroie, cao su nguyen lieu, san pham cao su ky thuatXay dung cong trinh dan dung, cong nghiep, giao thong, thuy Igi; San xuit vft lifu xay dimg: Belong tuori, belong nhua nong, 6ng c6ng, c4u kien be tong due san; Trong, khai th£c, che bien va mua ban san pham cay nong nghiep va cong nghiepXay dung cong trinh duong sit va duong b6; Xay dung cong trinh giao thong; Kinh doanh bit dong san, quyen su dung d4t thuoc chu so huu, chu su dung ho&c di thue; Bau tu xay dung ha tang khu cong nghiep

San xuat soi nhan tao, san xuat san pham kh&c tir cao suKinh doanh bat dong san, quyln su dung dat thuoc chu sd huu, chu su dyng hoSc di thue; Xay dung nM cac loai; Xay dung cong trinh duemg s5t v^ duong boKhai thac go; San xuat san ph&m khac tir go; san xuSt san pham tir tre, nua, ram, ra va vat lieu tet

Khai th&c khoang hoa chit va khoang phan b6n; Thoat nude va xii ly nude thai Xay dung cong trinh ky thuat dan dungDiu tu va kinh doanh ket clu ha ting khu cong nghiep; cung cap nude sinh hoat \h san xuat; Tu vin lap cac loai du dn, thiet ke, thi cong xay dung nha xudng v^ cac cong trinh h? ting ky thuat

Trdng, cham soc, khai th&c, che bien cao su tai Lao

L6 B3,I KCN Tay Bic Cu Chi, TP. H6 Chi MinhCong ty Co phan Cao su Bin Thanh11 48,27% 48,85%

Duong so 1, ip Trung Tam, x5 Xuan Lap, thi xa Long Khdnh, tinh D6ngCong ty Co phan Xay dung Cao su

Dong Nai12 Nai 35,88% 41,50%

KCN Nhon Trach 2, L6c Khang, xa Hiep Phudc, huyen Nhon Trach, tinh Dong NaiL6 K5, K6, K7 Duong N9A, KCN Dau Giay, x§ Bau Ham 2, huyfn Thing Nhit, tinh Bdng Nai

Cong ty Co phan Loc Thmh

Cong ty Co phan Chi soi Cao su V.R.G SA DO

13 32,59% 32,59%

14 49,06% 49,06%

Van phdng Nong trudng Long Thanh, Khu 13, xa Long Due, huyfn Long Thanh, tinh Dong Nai Khu Cong nghifp la Khuol, then Tan Lap, xa la Khuol, huyen Chu Pah, tinh Gia Lai

Cong ty TNHH Do thi va Cong nghiep Nam Tan Uyen

Cong ty Co phan Chi bien gd Cao su Chu Pah

15 8,46% 20,00%

16 34,32% 34,32% ben

Cong ty Co phan Ph£t triin Nong nghifp Viet My Ha Tinh

Sd 16 V6 Liem Son, TP. Ha Tinh, tinh Ha Tinh17 36,00% 36,00%

Cong ty Cd phan Khu cong nghiep Hd KCN Ho Nai, xa Hd Nai, huyfn Trang Bom, tinh Dong Nai

Khu pho 3, thi trim Dau Tieng, huyfn Dau Tiing, tinh Binh Duong

18 Nai 38,23% 40,13%

Cong ty Cd phan Cao su Ddu Tiing Viet Lao

49,00%49,00%19

24

B4o cdo tî chi'nh hpp nhat Cho nSm tî chfnh ket thuc

tai ng^y 31/12/2019

TAP DOAN C6NG NGHIf P CAO SU VlfT NAM - C6NG TY C6 PHAN S6 236 Nam 10/ Khai Nghia, Phuimg 6, Qu§n 3 TP. H6 Ch( Minh, CHXHCN Viet Nam

II. NAM TAI CHfNH, BON VI TIEN T£ StTOyNG TRONG NAM TAI CHiNH

1. Ky ke to^n ndm

todn n3m cQa TSp doan bat ddu ttr ngay 01/01 vh k^t thiic vô ngay 31/12 hang nam dtrong Ijch.

2. Don vj tienctf su* dyng trong ke to^n

Don vj ti&n su: dyng trong ke todn la Dong Vi?t Nam (ky hi?u qu6c gia la “d”; k^ hifu quoc te la “VND”)-

111. CHUAN MV'C VA CHE BQ KE TOAN AP DVNG

1. Ch4 d$ ke to£n dp dyng

Tap doan ap dyng Che dp Ke todn doanh nghipp ban hanh theo Th6ng ttr s6 200/2014/TT-BTC ngay 22/12/2014 cua BO Tai chlnh Hirdng dan Che dO k4 tohn Doanh nghipp, thong tu s6 53/2016/TT-BTC ngay 21/03/2016 cua BO Tai chinh vk vi$c siia doi, b6 sung mOt so diû cua Thong tu so 200/2014/TT-BTC.

2. Tuyen bo ve vi^c tuan thu Chuin myc va Che dy ke toan

Typ doan da ap dyng cic Chuin myc ke toan ViOt Nam va cac van ban hudmg dan Chuin myc do Nha nude da ban hanh. Cac bao cao tai chlnh duyc lyp va trinh bay theo dung mpi quy djnh cua tung chuin myc, thong tu hudng dan thyc hi|n chuin myc va Chi dO ki toan hi^n hanh dang ip dyng.

Cho myc dlch lyp va trinh bay Bao cao tai chlnh hpp nhit nay, Typ doan da ap dyng Chuin myc Ki loan ViOt Nam s6 25 - Bao cao tai chlnh hpp nhit va ke toan khoan diu tu vao Cong ty con, Cong ty lien kit. Bao cao tai chlnh hpp nhit cua Typ doan dupe 10p va trinh bay theo hudng dan tyi Thong tu si 202/2014/TT-BTC ngay 22/12/2014 cua Bp Tai chlnh vi vipc Hudng din phuong phap lap va trinh bay Bao cao tai chlnh hpp nhat.

IV. CAC CHlNH SACH KE TOAN AP DVNG

01. l/dc tlnh ke todn

Vi^c lyp bao cao tai chlnh hpp nhit tuSn thu theo chuin myc ki toan, chi dp ki toan doanh nghipp.Vipt Nam va cac quy djnh phdp ly c6 li6n quan din Viyc lyp va trinh bdy Bao cao tai chlnh hpp nhit y£u cdu Ban Ting Giam doc phdi c6 nh&ng ude tlnh va gid djnh dnh hudng din so lipu bdo cdo vi cong np, tai sdn vd vipc trinh bdy ede khodn edng np vd tdi sdn tiim tdng tyi ngdy l§p Bdo cdo tdi chlnh hpp nhit cung nhu ede s6 liiu bdo cdo vi doanh thu vd chi phi trong suit nSm tdi chlnh. M^c du ede ude tlnh ke todn dupe lyp bang tat cd sy hiiu biit cua Ban Ting Gidm die, si thyc te phdt sinh cd thi khde vdi ude tlnh, gia djnh d£t ra.

*

02. Co sd lap Bdo cdo tdi chinh hpp nhat

Bdo cdo tdi chlnh hpp nhit cua Typ dodn dupe lyp tren co sd hpp nhat Bdo cdo tdi chlnh rieng cua Cong ty m? - Tap dodn vd Bdo cdo tdi chlnh cua C6ng ty con do Cong ty m? Tdp dodn kiim sodt (ede edng ty con) dupe Idp cho den ngdy 31 thdng 12 hdng nam. Vipc kiem sodt ndy dyt dupe khi Tip dodn cd khd ndng kiem sodt ede chinh sdeh tdi chlnh vd boat dpng cua ede Cdng ty nhyn diu tu nhim thu dupe Ipi Ich tu ede boat ding cua ede Cong ty ndy.

Bdo cdo tdi chlnh cua ede Cdng ty con dupe lyp cho edng nam tdi chlnh vdi Bdo cdo tdi chlnh rieng cua Tdp dodn, dp dyng ede chlnh sdeh ke todn nhit qudn vdi chlnh sdeh ke todn cua T§p dodn. Trong trudng hpp cin thiit, Bdo cdo tdi chlnh cua Cdng ty con dupe dieu chinh di dam bdo tinh nhat qudn trong cac chlnh sdeh ki todn dupe dp dyng tyi Tap dodn vd ede Cdng ty con.

25

Bdo c£o chlnh hg’p nhdt Cho nam tki chlnh ket thiic

t»i ng^y 31/12/2019

TAP DOAN C6NG NGHIfP CAO SU VI$T NAM - CONG TY C6 PHAN 236 Nam Ky Kh6i NghTa, Phu6mg 6, Quan 3

TP. H6 Chi Minh, CHXHCN Vift Nam

Ket qua ho^t dqng kinh doanh cua cic Cong ty con duqc mua ho$c b&n di trong nSm dugc trlnh bay trong Bdo cdo tdi chlnh hqp nhdt ttr ngdy mua

Cdc so du, thu nhap vd chi phi chu yeu, kk cd cdc khodn lai hay IS chira th\rc hi§n phdt sinh t£r cdc giao djch nî bq duqc loî trir khi hgfp nhdt Bdo cdo tdi chlnh.

Lqi Ich cua c6 dong thieu so thd hi^n phdn Iqi nhuîn hodc l6 vd cdc tdi sdn thuan khong ndm gi& b6i c6 dong cua Tap dodn vd duqc trinh bdy d myc riSng tren Bang cSn d6i ke todn hqp nhdt vd Bdo cdo kdt qud hoyt dOng kinh doanh hyp nhdt.

lyi hodc cho din ngdy bdn di khodn ddu tu d Cong ty d6.

Bdo cdo tdi chlnh hqp nhdt cho ndm tdi chlnh ket thuc ngdy 31/12/2019 cua cdc don vj tham gia hqp nhdt bao g&m:

Bdo cdo tdi chlnh tham gia hyp nhdtTen cdng tyStt

Bdo cdo tdi chlnh riSng dd duyc kidm todn

Bdo cdo tdi chlnh riehg dd diryc kiem todn

Bdo cdo tdi chlnh rieng dd dirge kiem todn

Bao cdo tdi chlnh dd dugc kiem todn

Bdo cdo tdi chlnh rieng dd dirge kiem todn

Bdo cdo tdi chlnh ri6ng dd dugc kilm todn

Bdo cdo tdi chlnh dd dugc kiem todn

Bdo cdo tdi chlnh rieng dd dugc kiem todn

Bdo cdo tdi chlnh dd dugc kilm todn

Bdo cdo tdi chlnh riSng dd dugc kiim todn




Bdo cdo tdi chlnh ri£ng dd dugc kilm todn





Bdo cdo tdi chlnh riSng dd dugc kiem todn




Bdo cdo tdi chlnh





C6ng ty mq - T$p dodn Cong nghiqp Cao su Vift Nam

Cong ty TNHH MTV T6ng C6ng ty Cao su Dong Nai

C6ng ty TNHH MTV Cao su Dau Tilng

Cong ty TNHH MTV Cao su Blnh Long

Cdng ty TNHH MTV Cao su Li?c Ninh

Cong ty TNHH MTV Cao su Phu Rieng

Cong ty TNHH MTV Cao su Nam Giang - QuangNam

Cong ty TNHH MTV Cao su Krdng Buk

Cong ty TNHH MTV Cao su Eah Leo

Cong ty TNHH MTV Cao su Chu Pdh

Cdng ty TNHH MTV Cao su Chu Prdng

Cdng ty TNHH MTV Cao su Mang Yang

Cdng ty TNHH MTV Cao su Chu Si

Cdng ty TNHH MTV Cao su Kon Turn

Cdng ty TNHH MTV Cao su Binh Thu£n

Cdng ty TNHH MTV Cao su Qudng Trj

Cdng ty TNHH MTV Cao su Qudng Nam

Cdng ty TNHH MTV Cao su Qudng Ngdi

Cdng ty TNHH MTV Cao su Hd Tinh

Cdng ty TNHH MTV Cao su Huong Khe - Hd Tmh

Cdng ty TNHH MTV Cao su Thanh H6a

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22 Vifn Nghien curu Cao su

Trung Tam Y tl23

24 Tap chi Cao su

Trudng Cao ding CN Cao su

Cdng ty CP Thuy di^n Geruco Sdng Cdn

Cdng ty CP VRG - Bao Lgc

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B£o cdo tai chi'nh hpp nhat Cho nSm tî chlnh ket thuc

t»i ng^y 31/12/2019

TAP DOAN C6NG NGHlfP CAO SU VlfT NAM - CONG TY C6 PHAN S6 236 Nam Ky Kh6i NghTa, Phirdng 6, QuSn 3 TP. Ho Chi Minh, CHXHCN Vi$t Nam

Bô cdo tî chi'nh tham gia hpp nhatStt Ten c6ng ty

Bdo cdo t&i chinh da duqc ki^m todn

Bao cao tai chinh hpp nhat da dirge kiem loan

Bao cao tai chinh da dirge ki£m toan

Bao cao tai chinh da dirge kiem toan

Bao cao tai chinh rieng da dirge kiem toan

Bao cao tai chinh hgp nhlt da dirge kiem toan

Bao cao tai chinh da dirge kilm toan

Bao cao tai chinh da dirge kilm toan

Bao cao tai chinh hgp nhdt dS dirge ki&m toan

Bao cao tai chinh t6ng hgp da dirge kiem toan

Bao cao tai chinh da dirge kiem todn



Bao cao tai chinh da dugc ki£m toan

Bao cao tai chinh da dugc ki£m toan

Bao cao tai chinh da dugc kiem todn

Bdo cdo tdi chinh t6ng hgp da dugc kiem todn

Bdo cdo tdi chinh rieng da dugc ki£m todn

Bdo cdo tdi chinh da dugc kiem todn

Bdo cdo tdi chinh da dugc ki£m todn




Bdo cdo tdi chinh hgp nhdt da dugc kilm todn

Bdo cdo tdi chinh da dugc kilm todn

Bdo cdo tdi chinh


Bdo cdo tdi chinh rieng da dugc kilm todn Bdo cdo tdi chinh da dugc kilm todn




Cong ty CP VRG - Dak N6ng

C6ng ty CP Cong nghifp XNK Cao su

C6ng ty C6 phdn Thl thao Ngoi Sao Geru

C6ng ty CP Go MDF Qudng Trj

Cong ty CP Cao su Phude Hda

Cong ty CP Cao su V igt Ldo

C6hg ty CP Cao su Hda Blnh

Cong ty CP Cao su Hdng G6n

C6ng ty CP Cao su Quasa Geruco

C6ng ty CP TMDV Du lich Cao su

Cong ty CP PTDT & KCN Cao su VN

Cong ty CP KCN Nam Tdn Uyen

Cong ty CP Chi biln gS Thu^n An

Cdng ty CP Go Dlu Tieng

C6ng ty CP DLTM & KS Hung Yen

Cong ty CP Co khi Cao su

Cong ty CP Cao su Ding Phu

C6ng ty CP Cao su Tdy Ninh

C6ng ty CP Cao su San La

Cong ty CP Cao su Difn Bien

Cong ty CP Cao su Lai Chdu

C6ng ty CP Cao su Sa Thly

Cong ty CP DTPT Cao su Nghf An

C6ng ty CP Cao su Tan BiSn Kampongthom

Cong ty CP Cao su Bd Ria

C6ng ty CP Cao su Phu Rieng Kratie

C6ng ty CP VRG - Phu Yen

C6ng ty CP Cao su Tan Bien

Cong ty CP KCN Dau Giay

C6ng ty CP KCN Long Khdnh

C6ng ty CP Cao su Hd Giang

C6ng ty CP Cao su Trudng Phdt

C6ng ty CP Cao su Ding Phu Kratie

C6ng ty CP Cao su Ding Nai Kratie

Cong ty CP Thuy Di?n VRG Ngpc Linh

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nsi52

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Bdo cdo tdi chinh hgp nhlt da dugc kiem todn Bdo cdo tdi chinh hgp nhat da dugc kilm todn

Bdo cdo tdi chinh

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B£o cAo tAi chinh hgp nhat Cho nAm tAi chfnh kit thuc

tgii ngAy 31/12/2019

TAP BOAN CONG NGHIfP CAO SU Vl£T NAM - CONG TY C6 PHAN So 236 Nam Ky Khdri NgliTa, Phirdng 6, Qu$n 3 TP. H6 Chi Minh, CHXHCN Vi|t Nam

B&o cAo tAi chinh tham gia hpp nhatSTT T§n c6ng ty

BAo cAo tAi chfnh dA dirge kiem toAn

BAo cAo tAi chfnh d3 dirge kiem toAn

BAo cAo tAi chfnh dA dirge kiem toAn

BAo cAo tAi chfnh tong hgp da dirge kiem toAn

BAo cAo tAi chfnh da dirge kiem toAn


BAo cAo tAi chfnh da dirge kilm toAn



BAo cAo tAi chfnh


BAo cAo tAi chfnh hgp nhat da dirge kiem toAn

BAo cAo tAi chfnh hgp nhat da dirge kilm toAn

BAo cAo tAi chfnh hgp nhdt da dirge kiem toAn


>Ao cAo tAi chfnh chuyln doi da dirge kilm toAn


BAo cAo tAi chfnh da dirge kiem toAn BAo cAo tAi chfnh da dirge kilm toAn


Cong ty CP Cao su Ky Thu$t B6ng Phti

C6ng ty CP Cao su BAo LAm

C6ng ty CP KCN An Biin

Cong ty CP The thao Cao su Phu Rieng - Blnh Phirdc

C6ng ty CP G§ MDF VRG Kien Giang

C6ng ty CP BTXD Cao su Phu Thjnh

Cong ty CP Cao su Bing Phu Bak N6ng

C6ng ty CP CB XNK Go TAy Ninh

Cong ty CP Co khf V£n tAi CS BAu Tilng

Cong ty CP Phan b6n TM Phu Thjnh

C6ng ty CP Cao su Lai ChAu II

C6ng ty Cp Cao su BA Ria Kampongthom

C6ng ty CP CS Chur sS Kampongthom

Cong ty CP CS Mang Yang Ratanakiri

Cdng ty CP PhAn vi sinh QuAng Tri

C6ng ty TNHH PT Cao.su Phirdc H6a Kampongthom

C6ng ty CP KCN B3c Bing Phu

C6ng ty CP KCN Cao su Binh Long

Cong ty CP Cao su YSn BAi

C6ng ty CP Cao su Bdu Tiing LAo Cai

Cong ty CP Cao su KrongBuk Ratanakiri

Cong ty CP CS Chir Prong Strung Cheng

Cong ty CP CS DAu Tieng Kratie

Cong ty CP Cao su Bau Tieng Campuchia

Cong ty CP Chi bien Go Cao su Bong Nai

Cong ty TNHH MTV Bja oc Cao su Bong Nai

Cong ty TNHH PhAt Triln Cao Su CRCK - Chir PSh

Cong ty CP KCN Tan Binh

Cong ty CP VRG - Khai HoAn

Cong ty TNHH Cao su HA Tmh - Bolikhamxai

Cong ty TNHH PTCS TAy Ninh - SiAm Ri^p

Cong ty TNHH MTV VRG Oudomxay

Cong ty TNHH Vketi

Cong ty CP Cao su Bdu Tiing Lai ChAu

Cong ty TNHH Eahleo - BM

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82BAo cAo tAi chfnh hgp nhdt da dirge kiim toAn

BAo cAo tAi chfnh hgp nhat

BAo cAo tAi chfnh hgp nhdt da dugc kiem toAn

BAo cAo tAi chfnh hgp nhdt da dugc kiim toAn

BAo cAo tAi chfnh

BAo cAo tAi chfnh da dugc kiim toAn

BAo cAo tAi chfnh chuyen da dugc kiim toAn BAo cAo tAi chfnh da dugc kiem toAn


BAo cAo tAi chfnh chuyin dii da dugc kiim toAn




BAo cAo tAi chfnh da dugc kiim toAn BAo cAo tAi chinh da dugc kiim toAn

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84 O'T85 'Ea!86•r

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B&o cdo tî chinh lipp nhat Cho n3m t3i chinh k£t thiic

tî ng3y 31/12/2019

TAP DOAN CONG NGHI&P CAO SU VIET NAM - CONG TY C6 PHAN S6 236 Nam Ky Khdi NghTa, Phiremg 6, Quîn 3TP. H6 Chf Minh, CHXHCN Vi|t Nam_________________ L________

B3o cdo t3i chinh tham gia hp’p nhat Bdo cdo t3i chinh da dirge kiem todn

Bdo cdo tai chinh da dirge kilm todn

B3o cdo tai chinh chuyen doi da dirge kiem todn

STT Ten cong ty

Cong ty TTvIHH Phirdc H6a - BSk L3k Cong ty CP Cao su Bi?n Bien - Mirfrng Nh6

9899

Cong ty TNHH MTV Cao su Qua Van - Quang Trj100

Bdo cdo tdi chinh da dirge kiem todn

Bdo cdo tdi chinh da dirge kilm todn

Cong ty CP xu&t khau cao su VRG Nh$t Ban

C6ng ty C6 phîn G§ L0c Ninh

Cong ty TNHH Cao su vd Ldm nghi?p Phirdc H6a Dak Ldk Bdo cdo tdi chinh da dirge kilm todn

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104 C6ng ty TNHH San xudt G6 Cao su Kon Turn Cong ty CP Th6ng Nhdt

C6ng ty CP Dau tir Xdy dgng cao su

Cong ty CP Xdy dgng Tir vkn ddu tu

XiNghifp lien doanh Visorutex

Cong ty CP DTXD CSHT Blnh Phirdc

Cong ty CP KD BOT Dirirng DT.741

CSng ty CP G5 MDF VRG DONG WHA

C6ng ty CP DTPT VRG Long Thanh

Cong ty CP B&u tu Sdi G6n VRG

C6ng ty CP Cao su TP. Ho Chi Minh

Cong ty CP Cao su Ben Thanh

Cong ty CP CB G§ Cao su Dong Nai

C6ng ty CP L§c Thjnh

C6ng ty CP Chi sgi Cao su VRG Sa do

C6ng ty CP Ch<§ bien G§ Cao su Chu Pah

Cong ty CP Phdt tri£n Nong nghi^p Vi?t My Hd TTnh

CfingtyCP Khu CN H6Nai

C6ng ty TNHH Cong nghi^p vd Dau tu Nam Tdn Uyen

Cong ty C6 phdn Cao su Dau Tieng Vi?t Ldo

Bdo cdo tdi chinhBdo cdo tdi chinh da dugc kikm todn

Bdo cdo tdi chinh




Bdo cdo tdi chinh da dugc kikm todn


Bdo cdo tdi chinh

Bdo cdo tdi chinh hgp nhat





Bdo cdo tdi chinh


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VC119VI

120 Bdo cdo tdi chinhBdo cdo tdi chinh da dugc kiem todn


Bdo cdo tdi chinh

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03. Cdc nghi£p vy bang ngoai

a) Ty gid giao djeh thgc t4 doi vdi cdc giao djeh bang ngogi t§ phdt sinh trong nam :

• Ty gid giao dich thyc te khi mua bdn ngoyi t? Id ty gid dugc quy djnh trong hgp dong mua, bdn ngoai gi&a Cong ty vd ngan hdng thuong mai;

• Ty gid khi g6p v6n hodc nh|in g6p von Id ty gid mua ngoî t? cua ngdn hdng nai C6ng ty md tdi khodn de nh^n v6n cua nhd d&u tu tai ngdy g6p von;

• Ty gid khi ghi nhan ng'phdi thu Id ty gid mua cua ngdn hang thuong mai nai C6ng ty chi dinh khdeh hdng thanh todn tyi thfri diem giao dich phdt sinh;

• Ty gid khi ghi nh$n ng phdi trd la ty gid bdn cua ngdn hdng thuong mîi nai Cong ty d\r kiln giao dich tî thfri dilm giao djeh phdt sinh;

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TAP DOAN C6NG NGHlfcP CAO SU Vl£T NAM - C6NG TY C6 PHAn S6 236 Nam Ky Khai NghTa, Phir6ng 6, Qu£n 3 TP. H6 Chf Minh, CHXHCN Vi§t Nam

Bô cô chinh hg'p nhat Cho nSm chfnh ket thuc

tai ng£y 31/12/2019

• Ty gia khi mua s3m tai san ho$c thanh todft ngay bang ngoai t? la ty gia mua cua ngfin hang thucmg m?ii nai Cong ty thyc hi^n thanh todn.

b) Ty gid giao djch thyc t4 khi danh gia lai cdc khodn myc tien t§ c6 g6c ngoai t§ tyi thdi diem l$p Bdo cdo tai chinh hgp nhat:

• Doi vdi khoan myc phan loyi la tai san dp dyng ty gid mua ngoyi t?;• Doi v6i tien gui ngoyi tf dp dyng ty gid mua cua chinh ngan hdng noi Cong ty m6 tdi khodn ngoyi t|;• Doi vdi khodn myc phdn loyi Id n<? phdi trd dp dyng ty gid bdn ngoyi t£ cua ngSn hdng thuong myi nai Cong ty

thirtmg xuyen c6 giao djch.• Tat ca cdc khodn chenh l|ch ty gid thyc t4 phdt sinh trong ky vd chenh l?ch do ddnh gid lyi s6 dir cdc khodn

myc ti£n t^ c6 goc ngoyi t? cuoi k^ dirge hach todn vdo ket qud hoyt dgng kinh doanh cila ky k4 todn.

04. Nguyen tdc xdc djnh I5i suat thyc (Idi suat hiû lye) ddng de chiet khlu ddng tien.

L3i suat thyc te (Idi su4t hi?u lyc) dirge xdc djnh nhir sau:

• Ld lai sudt ngdn hdng thirong myi cho vay dang dp dyng ph6 bien tren thj trubng tai thiri di6m giao djch;• Trirfmg hgp khong xdc dinh dirge lai suit ngan hdng thirong myi cho.vay n6u tr^n thl lai suit thyc te Id lai suit

Tap dodn c6 the di vay dudi hlnh thu-c phdt hdnh cong cy ng khong c6 quyin chuyen doi thdnh co phieu (nhir phdt hdnh trdi phiiu thydng khong c6 quyen chuyen d6i ho$c vay bang khi irdc th6ng thirbng) trong dieu kien sdn xuit, kinh doanh dang diln ra binh thirimg.

05. Nguyen tdc ghi nh^n tiin vd cdc khodn tuong duong tiin

Tiin vd cdc khodn tirang dirong tiin bao gom tien m^t tai quy, tien gyi ngdn hdng, cdc khodn dau tir ngin hyn c6 thbi gian ddo hyn khong qud 03 thdng, cd tinh thanh khodn cao, c6 khd ndng chuyen doi dl ddng thdnh cdc lugng tien xdc dinh vd khong c6 nhieu rui ro trong chuyen ddi thdnh tien.

Cdc khodn tien do doanh nghi|p khde vd cd nhan ky cygc, ky qu$? tai T£p dodn dugc qudn ty vd hych todn nhu tiin cua Typ dodn.

Khi phdt sinh cdc giao djch bang ngoai t£, ngoyi t? dugc quy d6i ra Dong Viyt Nam theo nguyen tic: Ben Ng cdc tdi khodn tiin dp dyng ty gid giao dich thyc te; Ben C6 cdc tdi khodn tien dp dyng ty gid ghi so blnh qudn gia quyin.

Tyi thfri diim' lyp Bdo cdo tdi chinh hgp nhit theo quy djnh cua phdp luyt, so du ngoyi t| dugc ddnh gid lyi theo ty gid giao djch thyc ti, Id ty gid mua ngoyi t? cua ngdn hdng thuong myi nai T£p dodn thudrng xuydn c6 giao djch tyi thiri diim lyp Bdo cdo tdi chinh hgp nhat.

06. Nguydn tic ke todn cdc khodn dau tu tdi chinh

a. Chung khodn kinh doanh

Chung khodn kinh doanh dugc ghi so k4 todn theo gid g6c, bao g6m: Gid mua cgng cdc chi phi mua (neu c6) nhu chi phi m6i gidi, giao djch, cung cip thfing tin, thue, 1? phi vd phi ngan hdng. Gid goc cua chung khodn kinh doanh dugc xdc djnh theo gid trj hgp ty cua cdc khodn thanh todn tyi thiri diem giao djch phdt sinh.Dy ph6ng giam gid chung khodn kinh doanh dugc l§p vdo thiri diem cu6i ky ke todn Id s6 chSnh l^ch giOa gid g6c dugc hych todn tr§n so ke todn Idn han gid trj thj truimg cua chCmg tai thiri dilm Idp dy ph6ng.

b. Cdc khodn dau tir ndm gi£r den ngdy ddo hyn

Gom cdc khodn tien gui ngan hdng c6 ky hyn vd cdc khodn cho vay n5m gift den ngdy ddo hyn vdi myc dlch thu lai hdng ky.

D6i vdi cdc khodn diu tu nSm gift d£n ngdy ddo hyn, n4u chua dugc lap dy phdng phdi thu khd d6i theo quy djnh cua phdp ludt, ke todn tiln hdnh ddnh gid khd ndng thu h6i. Truimg hgp c6 bdng chtrng chdc chdn cho thay mgt phdn hodc todn bg khodn dau tu cd the khong thu hoi dugc, ke todn tien hdnh ghi nhyn s6 t6n that vdo chi phi tdi chinh trong ndm. Truimg hgp so t6n thdt kh6ng thl xdc djnh dugc m^t edeh ddng tin cyy, ke todn tiln hdnh thuyet minh trdn Bdo cdo tdi chinh ve khd ndng thu hoi cua khodn dau tu.

o.

Hi'/51

Ai

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BAo cdo tî chmh hp’p nh£t Cho n5m tîi ch(nh kit th\ic

tai ng^y 31/12/2019

TAP BOAN CONG NGHI$P CAO SU Vl£T NAM - C6NG TY C6 PHAN So 236 Nam K$ Khoi NghTa, PhuOng 6, Qu$n 3 TP. Hd Chi Minh, CHXHCN Vi$t Nam

c. Cdc kho^n cho vay

C&c kho^n cho vay theo khe udc giu'a c^c ben nhung khdng dir<?c giao djch mua, bin tren thj tnrOng nhu chung khoin. Tuy theo timg hop ding, cic khoan cho vay theo khe iidc c6 the dirge thu hoi mpt lan tîi thdi diem dio h^n hoic thu hoi din timg ky.

Dii vdi c&c khoan cho vay, nlu chira dirge l?p dg ph6ng phai thu kh6 d6i theo quy djnh cua phip luit, ke toin tiin hinh dinh gii khi ning thu h6i. TruOng hgp c6 bang chung chic chin cho thay mpt phan hole toin bg khoin cho vay c6 thi khdng thu h6i dupe, ki toin tiin hinh ghi nhan si ton thdt vio chi phi tii chmh trong nam. Truimg hgp si tin thdt khong the xic djnh dirge mpt cich ding tin c§y, ki toin tiin hinh thuyet minh tren Bio cio tii chinh vi khihing thu hii cua khoin cho vay.

d. Dau tu v&o Cong ty con, Cdng ty lien doanh, lien ket

Cic khoan diu tu vio cic cdng ty con mi trong d6 Tip doin nim quyen kiem soit dupe trinh biy theo phirong phip hgp nhdt. Cic khoan phin phii Igi nhuan mi c6ng ty mp nhpn dupe tir si Igi nhuin luy ke cua cic cong -ty con sau ngiy cdng ty m? nim quyln kiem soit dirge ghi vio kit qui hopt d$ng kinh doanh trong nSm cua c6ng ty mp. Cic khoin phan phoi khic dupe xem nhu phin thu hoi cua cic khoan dau tu vi dupe trir vio gii trj dau tu.

Cic khoin dau tu vio cic cdng ty lien ket mi trong d6 Tip doin c6 anh hudng ding ke dupe trinh biy theo phuong phip vin chii sd hftu. Cic khoin phin phoi Ipi nhuan tir s6 Igi nhuan thuan luy k4 cua cic cdng ty lien kit sau ngiy diu tu dupe phin b6 vio ket qui boat d0ng kinh doanh trong ky cua Tap doin. Cic khoin phin ph6i khic dupe xem nhu phin thu h6i cic khoan d&u tu vi dupe trir vio gii trj dau tu.

Khoin dau tu vio cdng ty lidn doanh dupe k4 toin theo phuong phip vdn chu .sd httu. Khoan v6n gdp lien doanh khdng dieu chinh theo thay doi cua phan sd httu cua cdng ty trong tii sin thuin cua cdng ty liin doanh. Bio cio Ket qui hoat dpng kinh doanh cua Tap doin phin inh khoin thu nhap dupe chia tir Ipi nhuan thuin luy ke cua Tap doin lien doanh phit sinh sau khi gdp v6n lidn doanh.

e. Dau tu* vio cdng cy von cua don vj khic

Cic khoin d&u tu vio cdng cy v6n cua don vj khic dupe trinh biy theo phuong phip gii g6c.

Dp phdng giim gii d£u tu dupe lip vio thdi diem cudi nim li sd chenh l§ch gida gii goc dupe hach toin tren sd ke toin Idn hon gii trj thj trudng cua chung tai thdi diem lap dp phdng. Ho£c muc trfch lip dp phdng dupe xic djnh dua vio bio cio tii chinh tyi thdi diem trich lip dp phdng cua t6 chdc kinh t4 khi khdng xic djnh dupe gii trj thi trudmg. y

07. Nguydn tic ke toin phii thu

Vi?c phin loyi cic khoin phii thu li phii thu khich hing, phii thu khic dupe thpc hiin theo nguyen tic:

a. Phii thu cua khich hing gdm cic khoin phii thu mang tlnh chat thuong myi phit sinh tii giao dich cd tinh chat mua, bin, nhu: Phii thu vk bin hing, cung cap dich vp, thanh ly, nhupng bin tii sin (TSCD, BDSDT, cic khoin diu tu tii chinh) gida Tip doin vi ngudl mua (li don vj dpc lip vdi ngud'i bin, gim ci cic khoan phii thu gitfa cdng ty m? vi cdng ty con, lien doanh, lien kit). Khoin phii thu niy gom ci cic khoin phii thu vi tiin bin hing xuat khau cua bdn giao uy thic thong qua ben nh$n uy thic;

b. Phii thu khic gim cic khoin phii thu khdng cd tlnh thuong myi, khdng lien quan din giao djch mua, bin, nhu:

• Cic khoin phii thu tyo ra doanh thu hoyt dpng tii chinh, nhu: khoin phii thu vi lii cho vay, tien gui, ci tire vi Ipi nhuan dupe chia;

• Cic khoin chi h0 ben thtir ba dupe quyin nh^n lyi; Cic khoin bdn nhyn uy thic xuit khiu phii thu hO cho ben giao uy thic;

• Cic khoin phii thu khdng mang tlnh thuong myi nhu cho mupn tii sin, phii thu vi tiin phyt, bdi thudng, tii sin thieu chdxir ly...

'I(•

ty

&

31

Bio cio t&i chfnh hgp nhat Cho nSm tii chfnh ket thuc

tai ngiy 31/12/2019

T£P DOAN C6NG NGHIfP CAO SU Vlf T NAM - CONG TY C6 PHAN S6 236 Nam Ky Khdi NghTa, Phir^ng 6, Quan 3 TP. H6 Ch( Minh, CHXHCN Vi|t Nam

Khi l§p Bio cio tii chfnh hpfp nhit, ke toan cin cu: ky han cdn lai cua cic khoan phii thu <3^ phan loaf li dai h?n ho^c ngin h^n. Cic chi tieu phai thu cua Bing cin d6i ke toin c6 thl bao gom ci cic khoah dupe phin inh 6 cic tii khoin khic ngoii cic tii khoin phii thu, nhu: Khoan cho vay dupe phan inh d TK 1283; Khoin ky qup, k^ cupc phan inh a . TK 244, khoin tarn urng & TK 141...

Cic khoan phii thu c6 g6c ngoai dupe dinh gii lai cuoi ky ke toin khi lap Bio cio tii chfnh hpp nhat. Ty gii giao djeh thuc t£ khi dinh gii lai cic khoin phii thu c6 goc ngoai t? tai thin diem lap Bio cio tii chfnh li ty gii cong b6 cua ngin hing thuong mai nai Tip doin thuirng xuyen c6 giao djeh (do Tip doin tp Ipa chpn khi giao djeh vdi d6i tupng phii thu).

Viic xic djnh cic khoin cin lip dp ph6ng phii thu kh6 d6i dupe cin cur vio cic khoin myc dupe phan loai li phii thu ngin han, dii han cua Bang cin d6i ke toin. Dp phbng np phai thu kh6 d6i dupe trfch lap cho tung khoan phii thu kh6 d6i cin cu vio tu6i np qui han cua cic khoin np hoic dp ki£n mure t6n thit c6 the xiy ra.

Ri6ng cic khoin phii thu ve cho vay khich hing dupe sip nhip tir Cong ty Tii chfnh TNHH MTV Cao su Viit Nam:

• Cic khoin cho vay khich hing dupe trinh biy tren Bing cin doi ke toin theo s6 du np g6c tai ngiy bio cio. Khoin cho vay niy dupe theo doi nhu cic khoan du np vay tfn dpng vi thpc hi$n trfch I$p dp phdng theo dp phbng riii ro tfn dyng.

> Dp phdng rui ro tfn dyng: dupe lap theo quy vi dupe ghi nh§n vio Bio cio tii chfnh trong quy ti6p theo. Ri6ng du phdng cua quy 4 dupe lip vi ghi nhan trong thing 12 tren ca sd cic khoin cho vay tai ngiy 30 thing 11 hing nim;

> Dp phdng cy the dupe tfnh dpa tren ty 1? dp phdng vi so du cic khoin cho vay sau khi trfr di gii tri cua tii sin dim bio di dupe chilt khiu theo ty 1? quy djnh cho ting loai tii sin dim bao. Ty 1? dp phdng cy the ip dyng cho tung nhdm np nhu sau:

Ty 1$ trfch lip dp phdng rui ro

Nhdm np Tinh trang qui han

Np du tieu chuin1 Khoin vay trong han ho$c qui han dudi 10 ngiy 0%- Qui hyn ti 10 ngiy den 90 ngiy; ho£c- Dupe ca cau lai thdi hyn tra np l4n thur nhat (n4u khich hing dupe dinh gii li du khi ning hoin tri ci gdc laii lii theo thdi hyn di dupe ca cau lai lan thCr nhdt ip dyng d6i vdi khich hing li doanh nghi$p vi td chuc).- Qui hyn tir 91 ngiy din 180 ngiy; hoic- Dupe ca cau lyi thdi hyn tri np lan thd nhit ngoai tru cic khoin cho vay cd thdi hyn tra np dupe ca cau lai di dupe phan loyi vio Nhdm 2 d tren; hoic- Cic khoin cho vay dupe mien, giam tien lii do khich hing khdng cd khi ning thanh toin tien lii theo hpp dong.

Np cin chii ^2

5% C

Np dudi tieu chuin3 IA/A**20%

- Qui hyn tu 181 ngiy din 360 ngiy; hoic- Dupe ca cau lai thdi hyn tra np lin thd nhlt vio qui hyn dudi 90 ngiy tfnh theo thdi hyn tri np dupe ca ciu lyi lin thd nhit; hoic- Dupe ca ciu lyi thdi hyn tri np lin thd 2.

4 Np nghi ngd

50%- Qui hyn trin 360 ngiy; hoic- Dupe ca cau lyi thdi hyn tri np lin thd nhit vio qui han td 90 ngiy trd len tfnh theo thdi hyn tra np dupe di ca cau lyi lin thd nhit; hoic- Dupe ca ciu lyi thdi hyn tri np lin thu 2 vi di bj qui hyn tfnh theo thdi hyn tri np di dupe ca ciu lyi lin thd 2; hoic- Dupe ca ciu lyi thdi hyn tri np lin thd 3; hoic- Cic khoin np khoanh, np chd xd ly.

Np cd khi ning mit von5

100%

32

B&o c&o chinh hpp nhat Cho nam tai chfnh ket thuc

tai ngay 31/12/2019

TAP DOAN C6NG NGHlfeP CAO SU V1$T NAM - CONG TY C6 PHAN 236 Nam Ky Khdri NghTa, Phudng 6, Quan 3

TP, H6 Chi Minh, CHXHCN Vigt Nam

> D\r ph6ng chung: dugrc trfch lap bang 0,75% t6ng gid tri s6 du ng cho vay dirge phdn loai tir Nh6m 1 d6n Nh6m 4 tai ngdy 30 thdng 11 hdng ndm

• Tdp dodn phdn loai ng vd trlch Idp dvr phdng rui ro tin dyng theo Quyet djnh so 22A^BHN-NHNN ngdy 04 thdng 06 ndm 2014 cua Th6ng doc Ngan hdng Nhd mrdc Vift Nam ban hdnh quy djnh ve phdn loai ng, trlch lap vd sur dyng d\r phdng de xir 1^ rui ro tin dyng trong boat dgng ngdn hdng cua to chuc tin dyng.

• Ngodi ra, theo C6ng vdn so 1687/NHNN-TCKT ngdy 20/03/2015 cua Ng&n hdng Nhd nude Vi$t Nam, ede khodn cho vay khdeh hdng cung dirge phdn loai thdnh: Ng trong han vd Ng qud han dga vdo trang thdi cua mgt khodn vay theo hgp d6ng tin dyng hodc ede phy lye gia hyn, didu chinh ky hyn ng.

• Hoyt dgng repo c6 phidu dugc ghi nhdn nhu m0t khodn phdi thu ve cho vay khdeh hdng, dy phdng rui ro tin dyng trong ITnh vyc repo dugc Typ dodn xdc dinh edn cur vdo gid trj thu4n cua co phieu repo tyi ngdy ket thuc ky ke todn nam.

08. Nguyen tdc ghi nh§n hdng ton kho

Hdng t6n kho cua C6ng ty Id nh&ng tdi sdn dugc mua vdo dk sdn xu&t hoyc dl bdn trong ky sdn xudt, kinh doanh binh thudng.

Hdng t6n kho dugc tlnh theo gid g6c. Truimg hgp gid trj thudn c6 the thyc hi§n dugc thap hon gid g6c thl hdng t6n kho dugc tlnh theo gid tri thuan c6 thd thyc hi$n dugc. Gid goc hdng t6n kho bao gom chi phi mua, chi phi ch4 bien vd ede chi phi lien quan tryc tiep khde phdt sinh dl c6 dugc hdng ton kho if dja diem vd tryng thdi hi$n tyi.

Gid tri hdng tdn kho dugc xdc djnh theo phuong phdp binh quan gia quyen.

Hdng t6n kho dugc hych todn theo phuong phdp ke khai thudng xuyen.

09. Nguyin tSc ghi nh$n vd khû hao tdi sdn c6 djnh, bat d$ng sdn dau tu

Tdi sdn c6 djnh

Tdi sdn co djnh hOu hinh, tdi sdn c6 djnh vo hlnh dugc ghi nhSn theo gid g6c. Trong qud trlnh sir dyng, tdi sdn co djnh hiha hinh, tdi sdn c6 djnh v6 hinh dugc ghi nh§n theo nguyen gid, hao mdn lu^ k^ vd gid trj c6n lyi.

Khû hao dugc trlch theo phuong phdp dufrng thdng, theo hudng dan tyi Thong tu s6 45/2013/TT-BTC ngdy 25/4/2013 vd th6ng tu so 147/2016/TT-BTC ngdy 13/10/2016 cua Bg Tdi chinh ve “siia doi, b6 sung mgt so diû cua thong tu s6 45/2013/TT-BTC ngdy 25/4/2013 cua Bg tdi chinh hudng d§n che d$ qudn ly, su dyng vd trlch khau hao tdi sdn c6 djnh" cua BO Tdi chinh hudng din che dg quan ly, su dyng vd trlch khau hao TSCD nhu sau:

• Nhd cua, vSt kien trdc• Mdy m6c, thiOt bj• Phuong tign v^n tai• Thi^t bi van phdng• Cdc tdi sdn khde• Phan m£m qudn ly

A

08 - 25 ndm 06-10 ndm 05 - 08 ndm 03 - 05 ndm 08 - 20 ndm 02 - 20 ndm

.¥>,

Rieng khdu hao tdi sdn c6 djnh doi vdi vudn cay cao su dugc thyc hi|n theo Cdng vdn so 1937/BTC-TCDN ngdy 09/02/2010 cua Cyc Tdi chinh doanh nghigp, BO Tdi chinh v/v Trlch khau hao vuim cdy 221/QD-CSVN ngdy 27/4/2010 cua Tdp dodn Cong nghifp Cao su Vigt Nam v/v Ban hdnh ty lg trlch khlu hao vu6n cay cao su theo chu ky khai thde 20 ndm; cy the nhu sau:

vd Quyet djnh s6cao su

Ty lg khlu hao (%) Ty lg khlu hao (%)Ndm khai thde Ndm khai thdeNdm thir 1 2,50 Ndm thu 11 7,00Ndm thu 2 Ndm thur 3 Ndm thu 4

2,80 Ndm thu 12 Ndm thu* 13 Ndm thur 14

6,603,50 6,204,40 5,90

33

Bdo c£o chfnh hyp nhat Cho nam chinh ket thuc

tai ng^y 31/12/2019

TAP DOAN C6NG NGHIfiP CAO SU VI$T NAM - C6NG TV C6 PHAN So 236 Nam Ky Khdri NghTa, Phirerng 6, Quan 3 TP. Ho Chi Minh, CHXHCN Vift Nam

Ty If khû hao (%)Ty If khû hao (%) . NSm khai thdcN5m khai th^c tS,We

5,50Nim thu 15 N3m thij 16 NSm thir 17 N3m thur 18 N3m thur 19

N5m thii 5 N3m thii 6 N3m thij' 7 N3m thir 8 Nam thu 9 Nam thir 10

4,805,405,405,005,405,505,105,205,10

5,00

MCrc khdu hao cho nam cu6i Cling (nam thtir 20) duyc x£c djnh bang gia trj c6n Igi cda vudn cSy cua nam khai thdc.

dfng s£n dlu tu-

Bdt dpng san ddu tu (BDSDT) duyc ghi nhSn la tai skn phai thoa m3n dong thbi hai didu kifn sau:• Chac chdn thu duyc lyi ich kinh td trong tuong lai; va• Nguyen gia phai duyc xac djnh m6t each dang tin cfy.

Bat dpng san dau tu duyc ghi nh&n theo gia g6c. Trong qua trlnh cho thue hoat dyng, bat d^ng san dau tu duyc ghi nhan theo nguyen gia, hao m6n luy kd va gia trj c6n lî.

BDSDT cho thua hogt d$ng duyc trich khdu hao va ghi nhfn vao chi phi kinh doanh trong k^ (kd ca trong thbi gian ngung cho thua). Tap doan dya vao ede bdt dpng san chii h&u su dyng cung loî de ude tinh thbi gian trich khdu hao va xdc djnh phuong phap khdu hao cua BDSDT.

Khdu hao BDSDT duyc trich theo phuong phap khau hao dufrng thing trong su6t thbi gian htlu dyng ude tinh cua ede bat dOng sdn nhu sau:

Nhom tai san- Nhd cila, v$t kidn true- Quydn sii dyng ddt

BDSDT nim giO chd tdng gid Tfp dodn khdng trich khdu hao. Trudng hyp c6 bing chdng chic chin cho thdy BDSDT bj giam gid so vdi gid trj thj trudng vd khodn giam gid duyc xdc djnh mpt edeh ddng tin cfy thl Tfp dodn ddnh gid gidm nguyen gid BDSDT vd ghi nhdn khodn t6n thdt vdo gid v6n hdng bdn (tuong ty nhu vif c Idp dy phdng doi vdi hdng h6a bdtdyngsdn).

So nam khdu hao05-25Theo thdi han quyen su dyng dat

10. Nguyen tic ke todn chi phi trd trude

Cdc chi phi trd trude chi lien quan den chi phi sdn xuat kinh doanh cua mOt ndm tdi chinh hodc m§t chu ky kinh doanh duyc ghi nh$n Id chi phi trd trude ngin han vd duyc tinh vdo chi phi sdn xuat kinh doanh trong ndm tdi chinh. Cdc chi phi dd phdt sinh trong n5m tdi chinh nhung li§n quan den ket qud boat dyng san xu£t kinh doanh cua nhilu ni£n dy ke todn duyc hych todn vdo chi phi trd trude ddi h^n de phdn b6 din vdo kit qud hoyt dyng kinh doanh trong cdc nien dO ke todn sau.

i

Vife tinh vd phdn bo chi phi trd trude ddi han vdo chi phi sdn xuat kinh doanh tung ky h^ch todn duyc edn cu vdo tinh chat, mdc dy tirng loai chi phi de chyn phuong phdp vd tieu thuc phdn b6 hyp ly. Chi phi trd trude duyc phan bo dan vdo chi phi sdn xudt kinh doanh theo phuong phdp dudng thdng.

11. Nguyen tdc ke todn ny phdi trd

Vife phdn loai cdc khodn phdi trd Id phdi trd ngudi bdn, phdi trd khde duyc thyc hifn theo nguyfn tdc:

a. Phai trd ngudi bdn gom cdc khodn phdi trd mang tinh chdt thuong mai phdt sinh tir giao djeh mua hdng hba, djeh vy, tdi sdn vd ngudi bdn (Id don vj d0c lap vdi ngudi mua, gom cd cdc khodn phdi trd gitta cong ty my vd c6ng fy con, cong

34

B&o c£o tî chfnh hgp nhat Cho n5m tM chfnh ket thuc

t»i ng^y 31/12/2019

T^P DOAN C6NG NGHI^P CAO SU VI$T NAM - CONG TY C6 PHAN S6 236 Nam Ky Khdi NghTa, Phir&ng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Vi^t Nam

ty lien doanh, lien ket). Khoan phai tra n&y gom ca cdc khoan phai tra khi nh£p khiu th6ng qua nguai nh§n uy th^c (trong giao djch nhap khdu uy th£c);

b. Phii tr^ khdc gom c£c khoan phai trd khdng c6 tmh thuong mgi, khong lien quan din giao djch mua, b&n, cung cap h&ng hda djch vy:

• C&c kho^n phai trî lien quan den chi phi t&i chfnh, nhu: kho&n phî tr^ ve 13i vay, co tu'C v& l<yi nhu$n phdi tra, chi phf hoyt dgng dau tu tî chfnh phdi trd;

• Cdc kho^n phai tra do ben thir ba chi h0; C^c kho^n tien ben nhyn uy thdc nhyn cua cdc ben lien quan de thanh to&n theo chi dinh trong giao djch uy th£c xult nhyp khau;

• C^c khoan ph&i tri khdng mang tfnh thuong myi nhu ph&i tra do muyn tai san, phai tra v! tien phyt, b0i thudng, tai san thira chd xu- ly, phai tra vl cdc khoan BHXH, BHYT, BHTN, KPCD...

Khi lap Bdo cao tai chfnh h(?p nhit, ke toan can cur ky hyn c6n lyi ciia cdc khoan phai tra dl phan loyi la dai hyn hoac ngSn hyn. Khi c6 cdc bang chung cho thdy m0t khoan t6n that c6 kha nang chic chan xay ra, ke todn ghi nh$n ngay mpt khoan phai tra theo nguySri tac thyn trpng.

Cdc khoan phai tra c6 goc ngoyi t? dugc danh gia lyi cuoi nam khi 10p Bao cao tai chfnh hgp nhlt. Ty gia giao djch thyc te khi danh gia lyi cac khoan phai tra c6 g6c ngoyi ty tyi thdi diem lyp Bdo cdo tdi chfnh la ty gid cong bo cua ngdn hdng thucmg myi noi doanh nghi^p thudng xuySn c6 giao djch (do Typ doan ty lya chpn khi giao djch vdi doi tugng phai trd).

12. NguySn tSc ghi nhyn cdc khodn vay

Cac khoan vay c6 thdi gian tra ng hon 12 thang kl tir thdi diem l(ip Bao cao tai chfnh, kl toan trlnh bdy Id vay vd ng thue tdi chfnh ddi hyn. Cdc khodn den hyn trd trong v6ng 12 thdng tilp theo ke tu thdi diem lyp Bdo cdo tdi chfnh, ke todn trlnh bdy Id vay vd ng thue tdi chfnh ngSn hyn dl c6 ke hoach chi trd.Cdc chi phf di vay lien quan tryc tilp din khodn vay (ngodi Idi vay phai trd), nhu chi phf thlm djnh, kilm todn, lap h6 so vay vln... dugc hych todn vdo chi phf tdi chfnh. Trudng hgp cdc chi phf ndy phdt sinh tir khodn vay ri§ng cho myc dfch dau tu, xay dyng ho$c sdn xuat tdi sdn do dang thi dugc v6n hda.

Khi Idp Bdo cdo tdi chfnh hgp nhat, so du cdc khodn vay bang ngoyi t| dugc ddnh gid lyi theo ty gid giao djch thyc tl tyi thfri dilm lyp Bdo cdo tdi chfnh hgp nhit. Cdc khodn ch§nh lych ty gid phdt sinh tu vi$c thanh todn vd ddnh gid lyi culi nam khodn vay bang ngoyi ty dugc hych todn vdo doanh thu hodc chi phf hoyt d$ng tdi chfnh.

13. NguySn tdc ghi nh$n vd vln h6a cdc khodn chi phf di vay

Chi phf di vay dugc ghi nh0n vdo chi phf san xuat, kinh doanh trong ndm khi phdt sinh, tru chi phf di vay lien quan tryc tilp din vifc dau tu xay dyng hodc sdn xuat tdi sdn dd dang dugc tfnh vdo gid trj cua tdi sdn d6 (dugc von hod) khi cd du cdc dieu ki|n quy djnh trong Chuln myc Kl todn Viyt Nam s6 16 “Chi phf di vay”.

Chi phf di vay lien quan tryc tilp din viyc dlu tu x&y dyng hoac san xuat tdi sdn dd dang can c6 thbi gian du ddi (tren 12 thdng) de c6 thl dua vdo sir dyng theo myc dfch dinh trudc hoac bdn thi dugc tfnh vdo gid trj cua tdi sdn d6 (dugc vln hod), bao gom cdc khoan Idi tiln vay, phan b6 cdc khodn chilt khau ho$c phy trgi khi phdt hdnh trdi philu, cdc khodn chi phf phy phdt sinh lien quan tdi qud trlnh 1dm thu tyc vay.

f)6i vdi khodn vay rieng phyc vy viyc xay dyng TSCf), BDSDT, l§i vay dugc vln h6a kl cd khi thdi gian xay dyng dudi 12 thdng;

14. Nguy£n tic ghi nhyn chi phf phdi trd

Cdc khodn phai trd cho hdng hda, dich vy dd nhan dugc tir ngudi bdn hoac da cung clp cho ngudi mua trong nam tdi chfnh nhung thyc te chua chi trd do chua cd hda don hoac chua du hi so, tdi li?u kl todn, dugc ghi nhdn vdo chi phf san xuat, kinh doanh cua ndm tdi chfnh.

35

B&o cdo chi'nh hpp nh£t Cho n&m chlnh kit thuc

tgi ng^y 31/12/2019

TAP DOAn edNG NGHIfP CAO SU Vl£T NAM - C6NG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phvrdng 6, Quan 3 TP. Ho Chf Minh, CHXHCN Vi?t Nam

Vi?c hach todn c&c khoan chi phi phî tra vô chi phi san xuat, kinh doanh trong nam phai thyc hi?n theo nguyen tic phu hgp gifta doanh thu vi chi phi phat sinh trong nam.

Cac khoan chi phi phai tra phai sS diryc quyit toan v6i s6 chi phi thyc te phat sinh. $6 chSnh l§ch gifra si trich trirdc va chi phi thyc te sS diryc hoan nhap.

15. Nguy§n tic va phuong phap ghi nhan cac khoin dy phdng phai tra

Gia trj duyc ghi nh$n cOa mpt khoan dy phdng phai tra la gia trj duyc irdc tinh hop ly nhit vi khoan tiin sS phai chi de thanh toan nghTa vy ny hi?n tyi tyi ngay ket thuc ky ki toan.

Chi nhfrng khoan chi phi lidn quan den khoan dy phdng phai tra da l§p ban diu mdi duyc bd dip bang khodn dy phdng phai tra dd.

Khoan chenh l|ch gida so dy phdng phai tra da lap d k^ ki toan trirbc chira sir dyng hit Idn horn so dy phdng phai tra lyp d ky bao cao duyc hodn nh^p ghi gidm chi phi sdn xuit, kinh doanh trong k^.

Dy phdng phai tra diryc ghi nh§n khi thoa man cac dieu ki|n sau:• Typ dodn cd nghTa vy ny hi?n tyi (nghTa vy phap ly hoac nghTa vy lien ddi) do kit qua tir myt sy ki?n da xay ra;• Sy giam sut vi nh&ng lyi ich kinh ti cd the xay ra din din vi?c yeu clu phai thanh toan nghTa vu ny; va• Dira ra diryc myt irdc tinh dang tin cay vi gia trj ciia nghTa vy ny dd.

16. Nguyen tic ghi nhyn doanh thu chua thyc hifn

Doanh thu chua thyc hiyn gim doanh thu nhyn trirdc nhir: So tien ciia khach hdng da tra trirdc cho mOt hoac nhiiu ky ki toan vi cho thue tai san; Khoan lai nhan trirdc khi cho vay von ho$c mua cac cdng cy ny; Va cac khoan doanh thu chua thyc hi?n khac nhu: Khoan chenh l§ch gida gia ban hang tra chSm, tra gdp theo cam kit vdi gia ban tra tiin ngay, khoan doanh thu tuong umg vdi gia trj hang hda, dich vy hoac si phai chiit khau giam gia cho khach hang trong chuong trlnh khach hang truyin thing.

Doanh thu chua thyc hi^n khong bao gim:

• Tiin nhyn trudc cua ngudi mua ma doanh nghifp chua cung cap san phim, hang hoi, djch vy;• Doanh thu chua thu duyc tiin cua hoyt dyng cho thuS tai san, cung cip djch vy nhiiu k^.

Tung ky ki toan, doanh thu chua thyc hi?n duyc kit chuyin vao doanh thu trong ky.

17. Chuyin dii Bao cdo tai chinh

Bao cao tai chfnh cua Cong ty con cd co sd d nude ngoai duyc chuyin doi theo Chuin myc ki todn so 10 ban hanh cong bi theo Quyit djnh so 165/2002/QD-BCT ngay 31 thang 12 nam 2002 cua By trudng BO Tai chfnh va hudng dan chuyin doi theo Thong tu si 161/2007/TT-BTC ngay 31 thdng 12 nam 2007 ciia BO Tai chfnh vi vi?c hudng dan thyc hiin 16 Chuin myc ki toan. Trong dd:

• Tai sdn va ny phai tra (cac khoan myc tiin ty va phi tiin tO) cua co sd nude ngoai duyc quy dii theo ty gia tai ngay 31/12/2019 ciia Ngdn hang giao djch;

• Cac khoan myc vi doanh thu, thu nhyp khac va chi phi quy doi sang ding Viyt Nam theo ty gia tai ngay giao dich cua Ngdn hang noi Cdng ty con thudng xuyen giao djch;

• Tit ca cac khoan chenh lych ty gia hoi doai khi chuyin dii Bao cao tai chfnh duyc phan loyi nhu la vin chu sdhOu ciia doanh nghiyp va phan anh trdn chi tieu chenh l^ch ty gia hii doai;

• Cac chi tidu thuOc vin chii sd hOu duyc chuyin dii theo ty gia giao djch theo timg lan gdp vin cua Cdng ty my. Chenh l^ch do chuyin ddi vin chu sd h&u, chdnh l|ch giCta tong tai san va ny phai tra theo ty gia tyi ngay lip bao cao duyc ghi nh£n la chdnh lych ty gia phat sinh khi chuyin dii Bao cdo tai chfnh tir dan vj tiin ty nude ngoai sang VND.

?

5$

36

Bdo cdo tî chfnh hyp nhat Cho nfim thi ch(nh k6t thxic

tgi ng^y 31/12/2019

T£P DOAN CONG NGHIfiP CAO SU VI$T NAM - C6NG TY C6 PHAN S6 236 Nam Ky Khdi NghTa, Phu6rng 6, Quin 3 TP. Ho Chi Minh, CHXHCN Vi|t Nam

18. Nguyen tic ghi nhan v6n chu s6' hQu

Von <3au tu cua chu sa hiKi duyc ghi nh|n theo s6 von thyc g6p cua chu so hdu.

Th|ng du von c6 phan duyc T|p doan ghi nh|n tuong Crng phan lyi ich cua T|p doln t|i Cong ty con tai ngay ket thdc nam tai chfnh.

Co phieu quy duyc T|p doan ghi nh|n tucmg u’ng phan lyi (ch cua T|p doan t|i C6ng ty con t|i ngay kit thuc nam tai chinh.

Von khdc cua chu sd hftu diryc ghi theo gid trj c6n lai gi&a gid trj hyp ly cua cdc tdi sdn md doanh nghifp duyc cdc t6 churc, cd nhdn khdc ting, bilu sau khi trur (-) cdc khodn thue phdi nyp (neu c6) lien quan den cdc tdi san duyc t|ng, bilu ndy; vd khodn b6 sung tir ket qua boat dong kinh doanh.

Chenh l|ch ty gid hoi dodi phdn dnh tren Bang cdn doi ke todn Id chenh I|ch ty gid do chuyen doi Bdo cdo tdi chinh vd chenh Ifch ty gid phdt sinh trong thbi gian xay dyng ca bdn.

Quy ddu tu phdt triln duyc hinh thdnh tu lyi nhudn sau thue cua cdc C6ng ty. Cong ty qudn ly vd sur dyng cdc quy ndy theo ddng dieu 1$ vd cdc quy djnh hi?n hdnh c6 liln quan.

Lyi nhudn sau thue chua phdn phoi Id s6 lyi nhuan t£r cdc boat dyng cua doanh nghiyp sau khi tru (-) cdc khodn dieu chinh do dp dyng h6i t6 thay d6i chinh sdch k4 todn vd dieu chinh hoi to sai s6t tryng ylu cua cdc nlm trudc. Lyi nhu|n sau thul chua phan phoi c6 the duyc chia cho cdc nhd dau tu dya trln ty If g6p von sau khi duyc Dyi hyi dong co dong thong qua vd sau khi dd trich l$p cdc quy dy phbng theo Dieu If C6ng ty vd cdc quy djnh cua Phdp luft Vift Nam.Nguon von ddu tu XDCB duyc hinh thdnh tir ngu6n lyi nhuan md ca quan c6 thim quyln de lai cho Tdp dodn vdi myc dich de dau tu ddi hyn theo ke hoych.

Quy h5 try, sdp x4p doanh nghifp duyc hinh thdnh tu ngu6n thu bdn phln v6n Nhd nude tyi cdc dan vj thdnh vien tryc thuyc Tfp dodn trade ddy. Hifn nay, Typ dodn tym thdi duyc quan ly, su dyng Quy theo quy djnh tyi Thong tu s6 10/2013/TT-BTC ngdy 18/01/2013 cua By Tdi Chinh ve qudn ty vd sir dyng quy h§ try sdp xep doanh nghifp tai cdc Cong ty my cua Tfp dodn kinh t4, Tong Cdng ty Nhd nude, C6ng m? trong t6 hyp C6ng ty my, c6ng ty con.

19. Cdc nghifp vy quy dSi ngoyi tf

Doi v6i doanh nehiep kh6ng phdi to chfrc tin dung:

Ddi v&i Cong ty vd cac Cong ty tgi Vi$t Nam

Cdc nghifp vy phdt sinh bdng cdc dan vj tien tf khdc vbi dan vj ke todn cua Cdng ty (VND) duyc hach todn theo ty gid giao djeh vdo ngdy phdt sinh nghifp vy. Tai ngdy kit thuc ky kf todn ndm, cdc khodn myc tien tf (ti£n m|t, tiln gui, tien dang chuyen, ny phdi thu, ny phdi trd khong bao gom cdc khodn ngufri mua trd tiln trade vd trd trude cho ngudi bdn, doanh thu nhan trude) cd g6c ngoyi tf duyc ddnh gid lyi theo ty gid binh qudn cua cdc Ngdn hdng thuong mai nai Cdng ty md tdi khodn cdng b6 tyi thdi diem lyp Bdo cdo tdi chinh. Tit cd cdc khodn chinh Ifch ty gid phdt sinh trong ky vd chenh Ifch do ddnh gid lyi sd du cdc khodn myc tiln tf cd goc ngoyi tf cuoi ky duyc hych todn vdo kit qud kinh doanh cua ndm tdi chinh.

Ddi v&i Cdng ty con tgi mr&c ngoai

Chenh Ifch ty gid phdt sinh trong ndm vd chinh Ifch do ddnh gid lyi s6 du cdc khodn myc tiln tf (tiln m|t, tiln gui, tiln dang chuyln, ny phdi thu, ny phdi trd) cd goc ngoyi tf cuoi ndm liln quan din hoyt dyng dau tu xdy dyng duyc phdn dnh luy kl tren Bdng cdn doi kl todn. Khi ket thuc qud trinh dau tu xay dyng, todn bf chenh Ifch ty gid thyc tl phdt sinh trong giai doyn dlu tu xdy dyng vd chinh Ifch ty gid do ddnh gid lyi eda cdc khodn myc tien tf c6 goc ngoyi tf vdo ngdy bdt dau hoyt dyng kinh doanh duyc phan bo dan vdo chi phi tdi chinh hodc doanh thu tdi chinh cua cdc ky hoyt dyng kinh doanh tiep theo vbi thfri gian khlng qud 5 ndm.

Nguvln tic ehi nhdn cdc nghilp vu bang ngoai te vd quv doi doi vdi to chuc tin dune:

*/

VA

s

37

TAP DOAN C6NG NGHIEP CAO SU VI$T NAM - CONG TY C6 PHAN S6 236 Nam K}' Khdi NghTa, Phirdng 6, Quan 3 TP. Ho Chf Minh, CHXHCN Vigt Nam

Bdo cô chfnh hop nhat Cho nam tî chfnh ket thuc

ng£y 31/12/2019

Theo hf thong ke to^n ciia cdc to chuc tin dyng, tdt c&c nghi?p v\i ph^t sinh dupe h^ch to^n theo nguyen tp Tî thdi diem cu6i nam, t£i san cong np c6 ngudn goc ngoî tf dupe quy doi sang VND theo ty gid quy dinh v&o ng^y l^p Bang cSn d6i k4 loan. Cdc khoan thu nh$p chi phi b5ng ngo?ii t$ cua t6 chirc tin dyng dupe h?ich to£n bang VND theo ty gia vao ngiy phat sinh th6ng qua giao djeh mua ban ngoî tp Chenh l$ch ty gia do danh gia lai cac khoan kinh doanh ngoai tf dupe h^ch todn vao Bao cao ket qua hogt dgng kinh doanh va Ipi nhu$n de lî. Chenh l^ch ty gia do quy doi cac tai san va cong np bang ngoai t? khde sang VND dupe xir iy vao doanh s6 cua cac khoan myc tuong ung tren Bang cSn d6i ke todn vao ngdy l§p Bdo cao tdi chinh.

20. NguySn tic \k phuong phdp ghi nhdn doanh thuDoanh thu chi dupe ghi nhdn khi Tap dodn c6 kha n3ng chic chin nhSn dupe cac Ipi ich kinh t4. Cac diiu kifn de ghi nh§n doanh thu dupe Tip doan ap dyng cy the nhu sau:

a. Doanh thu kinh doanh co* s6* ha ting

Doanh thu kinh doanh cp st^ ha tang dupe quyen lya chgn hach todn 1 lin khi thdi gian cho thue chiem tren 90% thdi gian su dyng hOu ich cua 16 dit cho thu6 thoa mSn dong thdi ede dieu ki§n sau:

• B6n di thue khdng c6 quyen huy ngang hpp dong thue vd Tip doan khong c6 nghla vy phdi trd lai so tiin da nhan trude trong mpi trudng hpp vd dudi mpi hinh thue;

• S6 tien nhin trude tir vige cho thuS khong nhd hon 90% tong so tiin cho thu6 dy kien thu dupe theo hpp dong trong suot thdi hyn cho thu6 vd ben di thu6 phdi thanh todn todn b$ s6 tiin thue trong vdng 12 thdng ke tir thdi diim khdi diu thue dat;

• Hiu nhu todn b$ riii ro vd Ipi ich gin lien vdi quyin sd h&u tdi 16 dat dd chuyln giao cho b£n di thue;• Tip dodn ude tinh dupe tuong doi day du gid von cua hoyt dpng cho thue.

Vdi ede 16 dat cho thug kh6ng th6a m3n dieu kign ghi nhin doanh thu mOt lin, thyc hi^n phSn bo doanh thu nhdn trude thanh nhieu ky phh hpp vdi thdi gian cho thue.

b. Doanh thu cung dip djeh vy

Doanh thu cung cip djeh vy dupe ghi nhin khi kit qud cua giao djeh dd dupe xdc djnh mdt edeh ddng tin ciy. Trudng hpp vi?c cung cip djeh vy lien quan den nhiiu ky thl doanh thu dupe ghi nhin trong ky' theo kit qud phan cong vige da hodn thdnh vdo ngdy lip Bdng Can dii ki todn cua ky dd. Kit qud cua giao djeh cung cap djeh vy dupe xdc djnh khi thoa mdn ede diiu kiyn sau:

• Doanh thu dupe xdc djnh tuemg doi chic chin;• Cd khd ndng thu dupe Ipi ich kinh ti tir giao djeh cung cdp djeh vy dd;• Xdc djnh dupe phan cong vige da hodn thdnh vdo ngdy lip Bdng edn doi ki todn;• Xdc djnh dupe chi phi phdt sinh cho giao djeh vd chi phi di hodn thdnh giao djeh cung cdp djeh vy dd

Phin cong vi^c cung cdp djeh vy da hodn thdnh dupe xdc djnh theo phuong phdp ddnh gid c6ng vi?c hodn thdnh.

c. Doanh thu cho thu€ boat dyng

Doanh thu cho thue hoyt d0ng Id khodn tien thu nhip tir cho thuS tdi sdn theo hpp dong thue hoyt d0ng dupe hach todn theo phuong phdp dudng thing trong suit thdi gian cho thu6.

d. Doanh thu hpp ding xay dyng

Trudng hpp hpp ddng xdy dyng quy djnh nhd thau dupe thanh todn theo tiin d0 ki hoych, khi kit qud thyc hifn hpp dong xay dyng dupe ude tinh mpt edeh ddng tin ciy, thl doanh thu cua hpp ding xdy dyng dupe ghi nhyn tuong ungvdi phan cong vi0c da hodn thdnh do Tip dodn ty xdc djnh vdo ngdy lip Bdo cdo tdi chinh md khong phy thugc vdo h6adon thanh todn theo tien dp ki hoych da lip hay chua vd s6 tien ghi trdn h6a don Id bao nhidu.Trudng hpp hpp dong xdy dyng quy djnh nhd thau dupe thanh todn theo gid trj khdi lupng thyc hipn, khi kit qud thyc hipn hpp ddng xdy dyng dupe xdc djnh m0t edeh ddng tin ciy vd dupe khdeh hdng xdc nhin, thi doanh thu, chi phi lien quan din hpp ddng dupe ghi nhin tuong ting vdi phan cong vipc da hodn thdnh dupe khdeh hdng xdc nhin trong ky phan dnh tren h6a don da lip.

3*

&n,

'6-S5

38

Bio cio t&i ch(nh hgp nhat Cho nim tii chlnh ket thuc

tai ngiy 31/12/2019

T^P DOAN C6NG NGHIfP CAO SU Vl£T NAM - C6NG TY C6 PHAN Sd 236 Nam Khdi NgHTa, Phu^mg 6, Quan 3TP. H6 Chi Minh, CHXHCN Vi|t Nam

e. Doanh thu ho$t dpng tii chfnh

Doanh thu phit sinh tir tien lai, ti^n ban quyln, c6 turc, Iqi nhu§n dir^c chia vi cic khoin doanh thu hoît d^ng tii chinh khic dirge ghi nh§n khi th6a man d6ng th6i hai (2) dieu ki?n sau:

• C6 khi ning thu dirge Igi (ch kinh t^ tir giao djeh d6;• Doanh thu dirge xic dinh tuang d6i chic chin.

Co tuc, Igi nhuin dirge chia dugc ghi nhan khi Tip doin dugc quyln nh^n co tu:c ho$c dirge quy£n nh^n Igi nhu^n tir vi?c gdp v6n.

C6 phi£u thudng hay c6 turc tri bang cd phieu dugc ghi nh$n tang doanh thu ho^t dgng tii chinh vi tang gii trj khoin d4u tu tuang ung vdi s6 tien co tuc dugc chia.

f. Thu nh$p khic

Phan dnh cic khoin thu nh^p khic ngoii hogt dgng san xuit, kinh doanh cua doanh nghi?p, bao gom:

• Thu nhgp tir nhugng bin, thanh ly1 TSCD;• Thu nhap tir nghigp vy bin Vi thue Igi til sin;• Cic khoin thue phii n$p khi bin hing h6a, cung cap djeh vy nhung sau d6 dugc giim, dugc hoin (thue xuat khau

dugc hoin, thu^ GTGT, TTDB, BVMT phai n$p nhung sau dd dugc giam);• Thu tiSn boi thuimg cua b£n thu ba de bii dap cho tii san bj ton th&t (vi dy thu tien bio hilm dugc boi thuimg, tien

den bii di did ca sd kinh doanh vi cic khoin c6 tinh chat tuang ty);• Thu ti^n dugc phgt do khich hing vi pham hgp dong;• Cdc khoan thu nhap khde ngoai ede khodn neu tren.

21. NguySn tie ke todn cdc khodn giam trir doanh thu

Cdc khodn dugc di£u chinh gidm trir vdo doanh thu bdn hdng, cung cap djeh vy phdt sinh trong nam, g6m: Chiit khdu thuong mgi, gidm gid hdng bdn vd hdng bdn bj trd lai.

Trudmg hgp san phdm, hdng hod, djeh vy dd tieu thy tir cdc ky trude, d4n ky sau mdi phdt sinh chi6t khû thuang mai, gidm gid hdng bdn hodc hdng bdn bi trd Igi thi Tap dodn ghi gidm doanh thu theo nguySn tie:

• Neu sdn pham, hdng hod, djeh vy d§ ti£u thy tir cdc k£ trude, din ky sau phai gidm gid, phai chiit khiu thuang mgi, bj trd Igi nhung phdt sinh trude thdi diem phdt hdnh Bdo cdo tdi chinh, ke todn coi dSy Id mgt sy ki?n edn diiu chinh phdt sinh sau ngdy Idp Bdng can doi ki todn vd ghi gidm doanh thu, tr£n Bdo cdo tdi chinh cua k^ Idp bdo cdo (ky trude).

• Trudng hgp sdn pham, hdng hod, djeh vy phdi gidm gid, phdi chiit khiu thuang mgi, bj trd Igi sau thdi diem phdt hdnh Bdo cdo tdi chinh thi doanh nghifp ghi gidm doanh thu cua ky phdt sinh (ky sau).

22. Nguyen tdc ki todn gid v6n hdng bdn

Phdn dnh tn gid von cua sdn phdm, hdng h6a, djeh vy; gid thdnh sdn xudt cua sdn pham xSy lap bdn trong ky.

Doi vdi ph&n gid trj hdng tin kho hao hyt, mat mdt, ki todn tinh ngay vdo gid von hdng bdn (sau khi trCr di cdc khodn bii thudng, neu c6).

Doi vdi chi phi nguyen vdt liû tryc tiip tidu hao vugt mtre binh thu&ng, chi phi nhan cong, chi phi sdn xudt chung co djnh kh6ng phan bo vdo gid trj sdn pham nhdp kho, ke todn tinh ngay vdo gid vin hdng bdn (sau khi trir di cdc khodn bii thudng, niu c6) ke cd khi sdn phdm, hdng hda chua dugc xdc djnh Id ti£u thy.

Cdc khodn chi phi gid vin hdng bdn kh6ng dugc coi Id chi phi tinh thud TNDN theo quy djnh cua Ludt thud nhung c6 day du h6a dan chung tir vd dS hgch todn dung theo Che dg kS todn Cong ty khdng ghi gidm chi phi kd todn md chi didu chinh trong quyet todn thud TNDN de 1dm tang si thud TNDN phai ngp

6-Tf’

1

39

Bdo c&o tî chinh h9p nhat Cho nam tai chinh ket thuc

tai ngay 31/12/2019

TAP DOAN CONG NGHI$P CAO SU VI$T NAM - CONG TY C6 PHAN 236 Nam Ky Khdi NghTa, Phirirng 6, QuSn 3

TP, H6 Chi Minh, CHXHCN Vigt Nam

23. Nguyen tSc ke loan chi phi tai chinh

Phan anh nhtfng khoSn chi phi hogt dgng tai chinh bao gom cac khoan chi phi ho^c cac khoan lo li6n quan den cac boat dpng diu tu tai chinh, chi phi cho vay va di vay von, chi phi g6p von HSn doanh, H^n k4t, IS chuyln nhir<7ng chung khoan ng3n han, chi phi giao djch ban chung khoan; Dg ph6ng giam gia chung khoan kinh doanh, dij ph6ng ton that dau tir vao dcm vj khac, khoan lo phat sinh khi ban ngoî t?, 16 ty gia hoi doai...

Cac khoan chi phi tai chinh khdng dirg'c coi la chi phi tinh thul TNDN theo quy djnh cua Lu$t thul nhimg c6 d^y du h6a dan chung tir va da h^ch todn diing theo Chi d0 kl loan T^p doan khong ghi giam chi phi ke toan ma chi dilu chinh trong quyet toan thue TNDN dl lam tang so thue TNDN phai n^p.

24. NguySn tSc ke toan chi phi ban hang, chi phi qu£n ly doanh nghi^p

Cac khoan chi phi ghi nh$n la chi phi ban hang bao g6m: Cac chi phi thyc tl phat sinh trong qua trlnh ban san pham, hang hoa, cung cap djch vy, bao gdm cac chi phi chao hang, gidi thiû san phlm, qu6ng cao san phlm, hoa hlng ban hang, chi phi bad hanh san pham, hang hoa, chi phi bao quan, d6ng g6i, van chuyen,...

Cac khoan chi phi ghi nhyh la chi phi quan ly doanh nghi?p bao g6m: Cac chi phi vl luong nhfin vi6n b6 ph§n quan 1^ doanh nghi?p (tiln luong, tien c6ng, cdc khoan phy cap,...); bao hiem x3 hî, bao hilm y te, kinh phi c6ng doan, bao hiem thlt nghi?p cua nhSn vien quan ly doanh nghi$p; chi phi vyt li?u v&n phdng, c6ng cy lao dOng, khlu hao TSCD ddng cho quan ly doanh nghiyp; tien thue dat, thul m6n bai; khoan l$p dy phdng phai thu kh6 d6i; djch vy mua ngoai (di?n, nude, di?ri thoyi, fax, bao hiem tai san, chay no...); chi phi bang tiln khac (tiep khach, h$i nghj khach hang...)

Cac khoan chi phi ban hang, chi phi quan ly doanh nghifp kh6ng duyc coi la chi phi tinh thue TNDN theo quy djnh cua Lu$t thue nhung cd dly du hda don chung tir vd da hach toan dung theo Chi dp kl toan T§p doan khong ghi giam chi phi ke toan ma chi dieu chinh trong quylt toan thul TNDN de lam tang so thul TNDN phai n§p.

25. Nguy€n tic va phuong phdp ghi nh$n chi phi thul thu nh|ip doanh nghifp hifn hanh, chi phi thul thu nhfp doanh nghifp hoSn lyi

Tai san thul va thue phai nyp cho nam hifn hanh dupe xac djnh bang s6 tien dy kiln phai npp cho (hoyc dupe thu hdi) ca quan thul, dya trfn ede mdc thul suat va cac luyt thue cd hifu lyc din ngay kit thuc ky kl toan nam.Thul thu nhyp ho3n lyi dupe tinh dya trdn cac khoan chinh Ifch gitta gia trj ghi so va gia trj tinh thul thu nhip cua cac kholn muc tai sdn hole cong np phai thu, phai tm tren bao cao tai chinh hpp nhat va dupe ghi nh^n theo pKyf&gyahap Bang can doi kl todn. Thul thu nh|ip hoSn lyi phai tra dupe ghi nhfn cho tit ca cac khoan chenh Ifch tarn th|ptaj<p^ thul thu nhyp doanh nghifp ho3n lyi chi dupe ghi nhfn khi chic chin cd du Ipi nhuyn tinh thul trong tuang trir ede khoan chenh Ifch tym thdi. V?Thue thu nhfp hoan lyi dupe xdc djnh theo thue suit dy tinh ap dyng cho ky tai sdn dupe thu hoi hoyc np pha?- thanh todn. Thul thu nhfp doanh nghifp ho3n lyi dupe ghi nhyn vao kit qua hoyt dpng kinh doanh hpp nhlt vao von chu sd hdu khi cac khoan thue dd liln quan tryc tiep din khoan myc dupe ghi thing vao vln chu sd hChfl^z^ Tai san thul thu nhfp doanh nghifp hoan lyi va np phai tra thul thu nhyp ho3n lyi phli tra dupe bu trir khi C6ng;ty..cd quyln hpp phdp de bii trir giCta tai san thul thu nhyp doanh nghifp hifn hanh vdi chi phi thul thu nhyp doanh nghifp hifn hanh, khi tai san thue thu nhfp doanh nghifp hoan lyi va np thue thu nhfp ho3n lyi phai tra.dupc quan ly ciing mft ca quan thul va Cong ty cd dy djnh thanh todn thul thu nhyp doanh nghifp hifn hanh tren ca sd thuln.

26. Cac nguyen tic va phuong phdp ke toan khac

a. Cong cy tai chinh

Ghi nh(in ban dhu

Tai san tai chinh

40

B4o cdo tai chfnh hyp nhat Cho nSm tî chfnh ket thuc

tgi ng^y 31/12/2019

T*P DOAN C6NG NGHlfP CAO SU VIET NAM - CONG TY CO PHAN S6 236 Nam Ky Khai NghTa, Phirirng 6, Qu§n 3 TP. H6 Chf Minh, CHXHCN Vi?t Nam

Tî sin tii chfnh cua Tip doin bao gom tien vi cic khoan tucmg dtrang tien, cic khoan phii thu khdch hing vi phii thu khic, cdc khoin cho vay, cdc khoin dlu tu ngdn h?n vi dii h?n. Tai thfri diem ghi nhin ban dau, tii sin tii chfnh duyc xic dmh theo gii mua/chi phf phit hinh c$ng cic chi phf phit sinh khic lien quan tryc ti4p d4n vi^c mua, phit hinh tii sin tii chfnh d6.

Nyphii tritii chfnh

Ny phii tri tii chfnh cua Tip doin bao gom cic khoin vay, cic khoan phii tri ngiriri bin vi phii tri khic, chi phi phii tri. Tai thdi diem ghi nhin l&n d&u, cic khoin ny phii tri tii chfnh diryc xic djnh theo gii phit hinh c0ng cic chi phf phit sinh lien quan tryc tilp d£n vi?c phit hinh ny phii tri tii chfnh d6.

Gii tr( sau ghi nh$n ban Mu

Hifn tai dura c6' cic quy djnh vh dinh gii lî cong cy tii chfnh sau ghi nhin ban d&u.

b. Cic ben lien quan

Cic doanh nghiip, cic ci nhin, tryc tiep hay giin ti6p qua m0t hoic nhieu trung gian, c6 quyln kilm soit Tap doin hoic chju sy kiim soit cui Tap doin, hoic cung chung sy kiem soit vdi Tip doin, bao gom ci cong ty m?, cong ty con vi cong ty lien k£t li cic ben lien quan. Cic ben liin ket, cic ci nhin tryc tiep hoic giin tiep nim quy^n biû quyet cua Tip doin mi c6 inh hiring ding ke doi vdi Tip doin, nhQng nhin sy quin ty chu ch6t bao g6m giim d6c, vien chtrc cua Tap doin, nh&ng thirih viin m0t thiit trong gia dinh cua cic ci nhin niy hoic cic bin lien ket niy hoic nhGng cong ty H6n ket vdi cic ci nhin niy cung diryc coi li beh lien quan.

Trong vi0c xem xit tirng m6i quan h$ cua cic ben lien quan, c&n chi </ tdi bin chat cua moi quan h$ chu khong chi hinh thic phip ty cua cic quan h§ d6.

27. So lifu dieu chinh h6i t6

Bio cio tii chfnh hyp nhit cho ky ki toin tu ngiy 01/6/2018 den 31/12/2018 di duyc Tip doin diiu chinh h6i to vi trlnh biy lai myt so chi tieu theo k4t qui cua Kiem toin Nhi nude, theo d6 cic chi tiiu duyc dieu chinh lyi nhu sau:

Don vj tinh: VND

&%Di trlnh biy trin Bio cio tii chfnh hyp nhat cho ky

k4 toin tir ngiy 01/6/2018 den 31/12/2018

MiChi ti6u Trlnh biy lai Chinh 10chso

'A 10) (2) (3) (4) (5) = (4) - (3)

Zf-1/ Bing cin doi ke toin hyp nhat

136 Phii thu ngin hyn khic137 Dy ph6ng phii thu ngin hyn kh6 ddi 141 Hingtdnkho153 Thue vi cic khoin phii thu nhi nude 219 Dy ph6ng phii thu dii hyn kh6 d6i221 Tii sin co djnh httu hinh222 - Nguyen gii223 - Gii tri hao mdn luy ke (*)227 Tii sin co djnh v6 hinh228 - Nguyen gia229 - Gia trj hao mdn luy ki (*)242 Chi phf xay dyng co bin dd dang 261 Chi phf tri trude dii hyn

1.334.270.887.068(154.140.335.614)3.342.437.599.095

408.245.600.674(498.189.749.926)

25.301.194.222.20337.369.132.648.334

(12.067.938.426.131)124.122.280.909180.358.708.917(56.236.428.008)

25.229.443.918.5012.263.378.281.231

1.382.325.234.868 48.054.347.800(152.948.077.965) 1.192.257.6493.342.878.614.351

373.799.521.052 (34.446.079.622)(494.275.023.935) 3.914.725.991

25.303.929.179.638 2.734.957.43564.821.870

441.015.256

37.369.197.470.204(12.065.268.290.566) 2.670.135.565

124.862.191.707 739.910.798410.000.000 329.910.798

180.768.708.917 (55.906.517.210)

25.270.912.665.800 41.468.747.299893.245.0002.264.271.526.231

41

T£P DOAN CONG NGHIfP CAO SU VlfT NAM - CONG TY C6 PHANS6 236 Nam Ky Khai NghTa, Phubng 6, Quan 3TP. H6 Chi Minh, CHXHCN Vigt Nam

B6o cô chfnh hyp nh^t Cho nSm tîi chlnh k6t thiic

tai ng^y 31/12/2019

DU trlnh bay tren Bao cdo tai chinh hpfp nhat

cho ky k4 loan tir ngay 01/6/2018 d6n

31/12/2018

M3Chi tieu Chenh l?chTrlnh bay lais6

(1) (2) (3) (4) (5) = (4)-(3)1/ Bang cSn doi ke loan hgp nhat

311 Phai tra ngu6i ban ngdn han312 Ngir&i mua tra tien tru6c ngan han313 Thu4 va cac khoan phai npp nha nurdc314 Phai tra ngir&i lao dong315 Chi phi phai tra ngin hgn 319 Phai tra ngdn hîn khac 322 Quy khen thirdng phtic I^ri 412 Th^ng du von c6 ph^n416 Chenh loch danh gia lî tai san 421 Lgi nhu^n sau thue chua phan ph6i 429 Lai Ich c6 d6ng khdng kilm scat

II/ Bao cao ket qua kinh doanh hop nhat 01 Doanh thu ban hang va cung cdp djch vy 11 Gia von hang ban21 Doanh thu hoat d6ng tai chlnh22 Chi phi tai chlnh23 - Trong do: Chi phi Idi vay 26 Chi phi quan ly doanh nghifp31 Thu nh|ip khac32 Chi phi khac51 Chi phi thu£ TNDN hi|n hanh .60 Lgi nhu$n sau thu4 cua C6ng ty m?

Lai nhu$n sau thu£ cua co dong khong kiem scat

1.072.134.002.815 (349.602.517)646.837.363.304 (5.742.386.676)805.102.397.665 180.313.470.233

1.358.718.091.434 (482.329.365)306.529.514.592 (397.640.348)

1.323.475.268.824 117.254.659.7261.229.606.641.104

130.155.637.008 (5.587.206.442)(1.621.201.388.004) (131.563.741.000)

2.395.901.480.049 (89.888.261.723)4.624.261.278.136 1.197.081.481

1.072.483.605.332652.579.749.980624.788.927.432

1.359.200.420.799306.927.154.940

1.206.220.609.0981.229.367.556.867

135.742.843.450(1.489.637.647.004)

2.485.789.741.7724.623.064.196.655

239.084.237

14.090.385.311.86010.828.996.334.725

475.561.548.432507.157.535.829380.378.828.037

1.452.189.474.4151.716.347.772.328

139.150.871.880748.458.586.298

1.966.825.818.850

14.089.601.717.90310.819.719.226.056

466.706.749.348507.092.713.959380.314.006.167

1.447.400.097.2101.679.209.846.669

192.621.336.107733.993.920.047

1.893.977.928.437

(783.593.957)(9.277.108.669)(8.854.799.084)

(64.821.870)(64.821.870)

(4.789.377.205)(37.137.925.659)

53.470.464.227(14.464.666.251)(72.847.890.413)

*sa-IQ

.QfiT578.101.514.266 579.298.595.747 1.197.081.481

Kit!♦t

HAiA

IfV. THONG TIN b6 SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BANG CAN t)6l KE TOAN H(?P NHAT

Don vj tinh: VND

01. Tien v& cac khoin tuong dirong tien- Tien mat- Ti6n giri ngan hang kh6ng ky h^n- Cac khoan tuong ducmg tiln

31/12/2019 01/01/201990.745.130.169

1.825.425.910.9665.198.616.910.662

343.998.783.0891.363.188.944.9653.452.552.623.043

C0ng 7.114.787.951.797 5.159.740.351.097

42

Bio c&o tai chlnh hop nhat Cho nam tai chinh kit thuc tai ngay 31/12/2019

TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHANS6 236 Nam Ky Khcri Nghta, Phuong 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam

02. Bau tirtii chinh31/12/2019 01/01/2019

02.1. Chung khoin kinh doanhGia gdcGii gdc Du* ph6ng Gia tr; h^p ly Du phong Gia tr{ hop ly

Cong ty CP Xi ming Sai Son (SCJ)C6ng ty CP PMt tridn Do thj Kinh BSc (KBC) (ITA)(ACB)Ngan hang Thirong mai C6 pMn Sai Gon - Hi Noi (SHB)(CSM)Cong ty Co phan Diu tu va Phdt trien Ha ting Thii Binh Duong (PPI)Cong ty Co phan Bao ve Thyc vat Sii Gon (SPC)Cong ty Co phan Phan lan Nung chay Van Diln (VAF)C6ng ty Co phan Phat trien Do thi va Khu Cong nghiep Cao su Viet Nam (VRG)Cong ty Co phan Dia 6c MBCong ty Co phln Cong nghiep moi Kim TuThap (OTC)C6ng

1.186.747.5002.934.236.7201.442.160.000

3.847.587

(1.060.747.500)(2.007.236.720)(1.244.476.800)

(792.387)

(850.747.500)(2.145.236.720)(1.232.121.600)

336.000.000789.000.000210.038.400

3.847.587

126.000.000927.000.000197.683.200

3.055.200

1.186.747.5002.934.236.7201.442.160.000

3.847.587 0

396.79228.400.000

(19.792) 396.79228.400.000

377.00028.400.000

396.79228.400.000

00 0

0 0 (3.286.497.070) 810.244.4300 4.096.741.500 >

0 96.600.0000 153.600.000 (57.000.000)0

s0 0 (186.938.100) 458.214.4000 645.152.500

0 0 0 187.750.0001.095.397.161

0 187.750.0001.095.397.1611.095.397.161 0 1.095.397.161 0

68.237.000 (68.237.000) (68.237.000) 00 68.237.000

6.759.422.760 (4.381.510.199) 2.377.912.561 11.842.666.760 (7.826.777.990) 4.015.888.770

43

-a* «S*e

T^P DOAN CONG NGHlEP CAO SU VIET NAM - CONG TY C6 PHANSo 236 Nam Ky Khoi Nghia, Phirdng 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam

B&o cao tai chinh hop nhat . Chonam tai chi'nh k4t thuc tai ngay 31/12/2019

02. Dau tir tai chi'nh (Tiep theo) 31/12/2019 01/01/2019Dieu chinh theo

phinmg ph£p VCSH Gi^ tri hop lyDieu chinh theo

phinmg phap VCSH Gia tri hop lyGi6 goc Gia goc02.2. Dû tir vô cdng ty lien doanh, lien kitC6ng ty Co phan Thong NhSt Cong ty C6 phan Dau tu Xay dung Cao su Cong ty C6 ph&n Xay dung & Tu vin Biu tu Cong ty TNHH Nghien ciiru Khoa hoc &SXTN Cao su VisorutexCong ty Co phan Dau tu Xay dung Co scr Hatiing Binh Phuoc

Cong ty C6 phan Kinh doanh BOT Duong DT.741Cong ty Co phan G6 MDF VRG - Dongwha Cong ty Dau tu Ph£t trien VRG Long Thanh Cong ty Co phan Dau tu Sai Gon VRG Cong ty Co phan Cao su Thanh ph6 H6 Chi MinhCong ty C6 phin Du lich Cao su Ham R6ngCong ty Co phan Cao su Ben ThanhCong ty Co phan Xay dung Cao su D6ng NaiCong ty C6 phln Loc ThinhCong ty Co phan Phu Viet TinCong ty Co phan Chi soi Cao su V.R.G SA DOCong ty Co phan Che bien go Cao su Chu PahCong ty Co phan Phat trien Nong nghiep Vi?tM^HailnhCong ty TNHH Do thi va Cong nghiep Nam Tan UyenCong ty C6 phan Khu Cong nghiep Ho Nai Cong ty co phan cao su Dau Tiing Viet Lao

2.298.683.008.705 317.934.020.287 2.616.617.028.992 1.908.513.003.59748.139.152.72334.588.899.11512.410.005.017

518.071.952.441 2.426.584.956.03848.139.152.72334.588.899.11512.410.005.017

17.199.371.2029.702.217.069

(9.198.371,579)

65.338.523.92544.291.116.184

3.211.633.438

(627.294.898)(10.860.811.699)(9.203.997.653)

47.511.857.82523.728.087.416

3.206.007.364

8.749.737.281 (1.728.254.638) 7.021.482.643 8.749.737.281 (1.062.349.619) 7.687.387.662

58.397.844.479 52.897.844.47947.566.010.414 105.963.854.893 25.100.410.345 77:998.254.824

26.350.000.0001.004.392.840.663

33.028.561.253214.365.645.090

22.159.991.782 48.509.991.782239.759.984.108 1.244.152.824.771

26.126.124.602 59.154.685.85561.557.460.133 275.923.105.223

26.350.000.0001.004.392.840.663

33.028.561.253214.365.645.090

12.647.840.852490.646.491.673

29.388.653.02315.166.516.077

38.997.840.852 ; 1.495.039.332.336 ’

62.417.214.276 ■, 229.532.161.167 '

95.141.496.684 (10.083.346.288) 85.058.150.396 95.141.496.68451542.820.44557.073.701.0009.768.852.055

36.000.000.00012.500.000.000

150.850.230.2478.086578.953

(4.223.301.332)12.434.275.02739.172.941.930

477.271.250

90.918.195.352 ' 63.977.095.472 96,246.642.930 . 10.246.123.305 36.000.000.000 12.757.590.378 54.040.055.106

8.486.887.070

0 0 057.440573.000

9.768.852.05536.000.000.000

41.423.659.066677.999.965

98.864.232.066 10.446.852.020

188.707.589 36.188.707589 00 0 0 257590.378

(96.810.175.141)400.308.117

(123.901.932.401) 26.948.297.84684.650.278 8.171.229.231

150.850.230.2478.086578.953

4.176.773.239 (93.036,072) , 4.176.773.2394.083.737.167 (93.036.072) 4.083.737.167

80.000.000.00048.449.865.353

368.345.953553

23.028.46820.272.989.673

(23.803.233.082)

80.023.028.46868.722.855.026

344.542.720.471

0 0 048.449.865.353 15.260.620.183 63.710.485.536

0 0 0

44

\i a* ± /<it

TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TV C6 PHANS6 236 Nam Ky Kh<M NghTa, Phu^ng 6, Quan 3, TP. H6 Cht Minh, CHXHCN Viet Nam

B4o cô tlii chinh tigp nhatCho n5m tii chinh kit thuc tai ng^y 31/12/2019

01/01/201931/12/2019

02. Diu tir tii chinh (Tiep theo)02.3. Diiu tir gop von v&o don vi khicCong ty CP Tu van Xay dimg do thi KCN Cao su VNNgin hing HDCong ty CP Vung Tiu IntourcoCong ty CP Chung khoin SHCong ty CP EVN Quoc TeQuy con h6 Vi^t NamCong ty CP Du lich Sai Gdn Dong HaCong ty CP Thiiy san An PhdC6ng ty CP Dien Viet LioT6ng Cong ty Xay dimg Thiiy loi 4 - CTCPCong ty CP Dau tu XD & XNK Cao suCong ty CP BOX QL13 An Loc-Hoa LuCong ty CP Dau tu Vmh SonCong ty TNHH MTV Ca phe 715CCong ty CP Dia 6c MBCong ty CP QL Quy diu tu Sai gon-Ha N6iCong ty CP Mia duong Thanh HoaC6ng ty CP Xi ming Hop SonCong ty CP Tuan Loc Quang TrjCong ty TNHH G6m su ChampaCong ty TNHH Do thi va Cong nghiep NamTan UyenCong ty CP Chung khoan Sai G6n - Ha Noi C6ng ty CP CB G6 XK Dia 6c Cao su C6ng ty Co phan Phu Viet Tin

Gi£ goc Gia goc Gi£ tri hop lyDir phdng Gii trj hop ly Du phong274.723.400.907 (17.795.619.392) 334.511.137.932(31.557.012.104) 243.166.388.803 352.306.757.324

499.950.000 (499.950.000) 00 499.950.0004.801.680.0003.850.000.000

168.707.67644.118.073.392

300.000.000

(499.950.000)00 4.801.680.000

2.802.800.000 168.707.676

35.424.000.000 300.000.000

13.877.341.956 4.730.000.000

79.567.924.335 - 18.992.386.000

1.500.000.000 23.082.813.181 . - '51.808.000.000 ; :

7.971.283.488 600.000.000

003.850.000.000 (1.047.200.000)2.618.000.000(1.232.000.000)

0 000(8.694.073.392)44.118.073.392

300.000.00013.877.341.956

(11.718.073.392) 32.400.000.000300.000.000

7.944.667.45400013.877.341.956(5.932.674.502)00 4.730.000.000

79.567.924.33524.418.782.000

1.500.000.00023.082.813.18151.808.000.000

7.971,283.488600.000.000

2.128.000.0004.897.408.624

13.555.1623.000.000.000

650.604.867

00079.567.924.335

24.418.782.0001.500.000.000

23.082.813.18151.808.000.000

8.252.474.776600.000.000

2.128.000.0004.897.408.624

79.567.924.33521.705.584.000

990.000.00023.082.813.18144.984.883.790

8.252.474.776

0(5.426.396.000)(2.713.198.000)

(510.000.000) 0000(6.823.116.210)000600.000.0000

(2.128.000.000) 0(2.128.000.000) 00 4.897.408.624

13.555.1623.000.000.000

650.604.867

4.897.408.62400 000

3.000.000.000 03.000.000.000 000 00

0 80.000.000.00018.633.929

303.998.714

0 80.000.000.00018.633.929

303.998.714

0018.633.929

303.998.71412.500.000.000

018.633.929303.998.714

12.500.000.000

0000 00 0

45

/riff

B&o c&o chinh h^p nhat Cho nam chinh ket thuc

tgi ng^y 31/12/2019

TAP DOAn C6nG NGHI$P CAO SU VlfT NAM - CONG TY C6 PHANS6 236 Nam Ky Khdi NgHTa, Phudng 6, Quan 3TP. H6 Chi Minh, CHXHCN Vi$t Nam

01/01/201902.4. Diu tir n£m giQ- den ng^y ddo h$na. Ng5n h^n Tien gui c6 ky h^n Trî phieuCac khoan dSu tir khdcb. Dai hgnTien gui c6 ky h^m Trdi phieu

31/12/2019Gia tri ghi s6Gia g6cGia trj ghi sdGia goc

5.470.750.081.738 5.470.750.081.7385.470.750.081.738 5.470.750.081.738

6.557.286.496.0316.557.286.496.031

6.557.286.496.0316.557.286.496.031

00 0000 00

849.269.753.646 849.269.753.646830.399.753.646 830.399.753.646

18.870.000.000 18.870.000.000

570.830.546.801532.460.546.801 38.370.000.000

570.830.546.801532.460.546.801

38.370.000.000

03. Phai thu khach hang

03.1. Phai thu ngSn hgn cua khach hangPhai thu khach hang mua mu cao su nî djaPhai thu khach hang mua mu cao xu xult khiuPhai thu khach hang ve boat d$ng gia cong che bien mu cao su,pallet, san xu&t cdc san ph^m tir goPhai thu khach hang ve hogt dpng san xu4t kinh doanh di?n n3ng Phai thu khach hang mua cSy cao su thanh ly, gSy d6 Phai thu ve khach hang ho^t dOng xfiy dyng, idp d^t, sua chOa, bao tri va duy tu c6ng trinh xay dytigPhai thu khach hang ve ban, chuyen giao va lap d£t cong trinh co khl, may m6c thiet bjPhai thu khach hang vl hoat ddng tu vdn, giam sat va cac dich vy thdm dinh trong xay lap cong trinhPhai thu khach hang vl hoyt dong chuyen nhuong bat dong san Phai thu vl khach hang thu6 hy ting khu cong nghi^p, khu dan cu Phai thu khach hang hoyt dong cho thuS tai san Phai thu khach hang ho^t d$ng luu tru ngdn ngay, 10’ hanh, du l}ch va dich vy nha hang khdch synPhai thu khach hang ve mua ban hang h6a, cung cdp djch vy khac Cyng

01/01/201931/12/2019532.506.762.313283.826.644.624

343.559.464.901184.718.020.049

379.356.088.631 283.528.862.181

43.556.851.52161.659.142.464

22.651.787.44689.826.525.674

930.092.097 1.207.200.116

44.316.223.541 17.841.562.762

084.621.250

28.834.426.94860.165.825.923

36.500.880

6.228.722.72972.301.105.634

1.200.631.656

A63.550.0005.489.116

t445.454.693.452245.914.381.1251.391.093.153.849 1.758.682.023.184

y*04. Tra trutfc cho ngufri ban04.1. Tri trird’c cho ngufri ban ngdn hanTra trudc ngubi ban ve hang h6a n$i djaTra trubc ngubi ban vl hang hba nh§p khauTra trubc ngubi ban ve thi cong, xSy idp cong trinh xay dyngTra trubc ngubi bbn ve djch vy ngi dja dupe cung capTra trubc ngubi ban khacCyng

04.2. Tra trubc cho ngubi ban dbi hanTra trubc ngubi ban ve hang hba npi djaTra trubc ngubi bdn ve thi cong, x£y lap cbng trinh xay dyngTra trubc ngubi ban khacC$ng

01/01/201931/12/201993.030.574.83033.951.996.80595.173.150.90055.909.153.444

274.363.697.529

94.777.302.30322.672.063.51068.533.907.52661.212.180.576

298.732.186.074545.927.639.989 552.428.573.508

01/01/201931/12/2019352.029.452306.076.275

346.181.160191.700.000

75.550.061.042 76.251.284.30076.087.942.202 76.909.390.027

46

B£o c£o tî chfnh hpp nhatCho n5m t4i chlnh ket thuc

tai ng^y 31/12/2019

TAP DOAN C6NG NGHI$P CAO SU VIET NAM - CdNG TY C6 PHAN So 236 Nam Ky Kh6i NghTa, Phirimg 6, Qufin 3 TP. H6 Chf Minh, CHXHCN Vi$t Nam

05. Phsii thu \k cho vay

05.1. Phdi thu ve cho vay ngSn hanCho vay c^c cong ty th^nh viSn trong T@p do<inCho vay tai v3n ph6ng Cong ty m? Tap doanCpng

01/01/201931/12/20195.263.994.1337.529.125.000

3.017.333.0597.529.125.000

12.793.119.13310.546.458.059

05.2. Phdi thu ve cho vay d&i tujinCho vay tî c^c cong ty th£nh vign trong T$p do^nCho vay tai C6ng ty Tî chlnh TNHH MTV Cao su Vift Nam duycs^pnhSp- Cho vay theo h'mh thuc Repo co phiiu- Cho vay khdch hang C§ng

01/01/201931/12/201964.615.327.34266.363.903.764

959.V02.026.916914.469.416.920

51.916.359.21551.916.359.215907.185.667.701862.553.057.705

1.023.717.354.258980.833.320.684

06.1 Ph&i thu ng£n h$n kh&c- Lai vay phai thu ve cho vay- L3i dy thu- Phai thu ve cdc khoan chym tra- Tam urng- Cam c6, ky qu^, k^ cucrc- Phai thu c6 ph&n h6a- Phai thu ve c6 tuc va lyi nhu$n duyc chia- Phai thu ngirfri lao dpng- Phai thu v6 cac khoan bao hiem- Phai thu \h cac khoan g6p von hyp tac kinh doanh- Phai thu ve theo quyet djnh cua thanh tra, kiem toan va quyet djnh ciia co quan quan ly nha nu6c- Phai thu ngdn han khdc C§ng

01/01/201931/12/201986.243.132.50482.879.958.049

5.984.360.00092.297.707.81028.646.450.186

211.739.256.9548.752.000.000

79.444.656.80818.551.847.29611.533.759.745

108.047,171.00189.207.764.696

0104.297.101.65548.540.712.626

132.017.301.23722.201.970.00079.196.630.42711.004.173.13723.232.536.518

57.214.049756.194.891.467

1.382.325.234.868

0522.084.441.676

1.139.829.802.973

\t

06.2 Phai thu dai hyn khac- L3i vay phai thu- CSm co, ky quy, ky ciryc- Phai thu ve co ph^n h6a • Phai thu ngirfri lao dpng- Phai thu ve cac khoan g6p v6n h<7p tac kinh doanh- Phai thu dai hyn khacC$ng

31/12/2019 01/01/201913.480.334.59067.522.191.797

13.808.832.726115.390.273.983

110.421.293178.628.077

25.393.690.343123.480.195.456

i*-'./0/566.628.077

16.024.836.11096.050.723.912

193.644.714.486 278.362.041.878

31/12/2019 01/01/201907. Tai s£n thi£u ch6' xir

" Ti^n- Hang t6n kho, gui ban- Tai san co djnh- Tai san khacC§ng

So lu'Q'ng So luyngGia trj Giatrj6.366.006.392

991.658.889240.597.450

13.743.156.962

6.267.911.868971.194.967240.597.450

13.144.970.41720.624.674.702 21.341.419.693

47

TAP DOAN CONG NGHIfiP CAO Sli Vl£T NAM - CdNG TV C6 PHAN So 236 Nam Ky Khdi NgHTa, Phir^ng 6, Qufin 3 TP. Ho Chf Minh, CHXHCN Vi|t Nam

B&o cdo tdi chfnh hyp nhat Cho nSm tîi chfnh ket thuc

taing^y 31/12/2019

31/12/2019 01/01/201908. H&ng ton khoGi£ goc Gia gocDy ph6ng Dy ph6ng

H&ng mua dang di dirbng Nguyen liû, v^t li?u t6n kho Cong cy} dyng cy trong kho Chi phi SXKD dd dang Th^nh ph&m ton kho H^ng h6a ton kho H^ng gui di tan H&ng h6a bat dpng s&n Cyng

62.310.618.242520.988.357.492 (9.107.645.418)258.196.772.719809.275.432.743 (1.704.696.000)

1.698.071.198.059 (20.889.384.955)148.263.977.852 (35.315.893.965)62.981.266.232

92.834.564.534243.231.518.196 (4.307.885.229)253.054.233.567611.451.764.090 (3.292.987.114)

1.798.370.792.080 (46.371.246.378)296.985.123.577 . (3.054.835.961)

33.273.403.30713.745.601.075 13.677.215.000

3.573.833.224.414 (67.017.620.338) 3.342.878.614.351 (57.026.954.682)

09. Chi phi tni trutfc

09.1. Chi phi tra tru'6c ngdn han * Chi phi cong cy dung cy- Chi phi sua chOa- Trd trade tien thug dat- Chi phi kh^c C$ng

31/12/2019 01/01/201922.506.026.770

1.290.624.40116.312.396.6923.076.413.486

109.066.94787.669.936.219

074.950.476.46498.747.127.635 107.167.813.344

09.2. Chi phi tr§ trade d&i han- Chi phi c6ng cy dyng cy- Chi phi sira chOa- Chi phi de tili ngu6n quy KHCN- Tr& trade ti^n thu6 dit- Gid trj lyi th4 kinh doanh- Chi phi hoa hong m6i gidi- Chi phi d6n bu- Chi phi khde Cyng

31/12/2019 01/01/201965.280.606.27481.694.934.60411.028.780.485

1.486.459.061.364

50.552.109.91266.084.343.06711.028.780.485

1.412.838.404.595936.586.701

30.000.503.536116.716.203.065576.114.594.870

468.293.35152.795.749.578

119.865.510.549522.348.870.756

2.339.941.806.961 2.264.271.526.231

48

Bdo cdo tî chinh hgp nhat Cho n5m chfnh k6t thuc

tai ng^y 31/12/2019

Tf P DOAN CONG NGHIfP CAO SU VI$T NAM - C6NG TY C6 PHAN S6 236 Nam Ky Khai NghTa, Phir^ng 6, Quan 3 TP. Ho Chi Minh, CHXHCN Vigt Nam

10. Thue v& c^c khoan phai thu, phai n$p Nh& nuoc

So th^c n$p trong ndm

So phdi nyp trong ndm

31/12/201901/01/2019Chi ti§u

Thul gi^ trj gia tang npi djaThue gia trj gia tang nh$p khluThue xuat khau, nh§p khauThue tieu thy d$c bi?tThu4 thu nh|ip doanh nghi?pThue tai nguyenThue nha d4t, tien thu6 datThue bao vy moi trubngThue mon baiThue thu nh$p ca nhanCac loai thul khacCac khoan phi, phi va cackhoan phai npp khacCyng

62.386.196.350(47.839.337)

(176.587.338)61.487.164

(747.693.364.081)(51.351.613.139)(50.582.286.309)

(2.337.662.506)(884.297.641.665) 210.198.769.702

(35.220.815.832)(688.202.946.936) (191.789.606.640)

(7.306.433.713)(316.157.661)

(58.885.324.455)(17.964.323.172)

728.822.644.65052.025.711.40452.763.407.8222.337.662.506

861.737.044.51935.545.594.231

555.380.324.07614.230.155.289

318.157.66156.206.416.23316.257.325.896

81.256.915.781(721.937.602)

(2.357.708.851)61.487.164

232.759.366.8483.418.906.210

(58.966.983.780)(4.864.747.836)

(1.450.000)4.730.859.4823.629.541.392

3.743.684.609

2.058.973.740550.000

2.051.951.2601.922.544.116

(239.739.480.270) (22.997.700.710)172.358.627.805 44.383.151.755

431.302,876.613 2.420.007,596,042 (2.783.898.049.739) 67.412.422.916

Trong d6:Cac khoan phai thu Cac khoan phai n$p

435.636.944.168503.049.367.084

373.799.521.052805.102.397.665

Ghi chO: Quylt toan thue cua Typ doan s$ chju sy kiem tra ciia ca quan thu£. Do vi?c ap dyng lu$t va cac qui dmh vh thul d6i vdi nhiû loai giao djch khac nhau cd thl duyc giai thich theo nhieu each khac nhau, so thue dirge trinh bay tren Bao cao tai chinh cd the bj thay doi theo quy4t djnh cua ca quan thue.

4o:5JrO'

49

Bao c£o thi chi'nh hop nhat Cho nam tai chinh ket thuc tai ngay 31/12/2019

TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY CO PHANSo 236 Nam Ky Khod NghTa, Phugng 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam

11. Tai san co dinh hthi hinhDon vi tinh: VND

Thiit bidung cu quan ly

Vu&n cay kinlt doanh

Taisan cd dinh fchdc

Pit won g tiin vein tai truyen dan

Nhd ewa, vat kien true Mdy mdc thiit bi CgngK/iodn muc

Nguyen gidSo dirdau nSm 96.230.172.913 37.369.197.470.20418.371.990.095.3811.803.492.439.985 181.138.442.56011.184.368.486.717 5.731.977.832.648

382.631.922.950553.000.000177.708.560.5105.343.795.452123.569.910.413 41.681.738.884- Mua trong nSm 33.774.917.691- B&u tu XDCB ho&n thanh 1.018.504.362 4.904.621.061.5184.299.987.845.90029.740.050.986 2.664.586.943466.070.575.887 105.139.497.440

37.216.961.00703.474.216.110389.927.21310.118.853.740 13.716.006.627- T3ng khde 9.517.957.3171.094.013.973000 60.500.000- Tang do phan loai lai 107.116.802926.397.171

(536.509.687.612)(1.026.252.000)(469.086.716.866)(41.032.840.870) (2.061.383.817)(4.649.584.428)- Thanh ly, nhircmg ban (18.652.909.631)(2.004.940.961) (1.040.719.793.072)(725.972.565.340)(370.493.907)(38.637.321.516) (41.839.654.547)- Giam khac (231.894.816.801)

- Giam do chuyen doi BCTC (28T871.700.850)(216.209.574.106) 0(6.159.098.859) (264.566.729)(50.473.016.769) (8.765.444.387)(1.094.013.973)00(338.688.080) 0- Giam do phan loai lai (167.616.802) (587.709.091)

So dircuoi nam 40.834:566.234.14594.770.484.31421.441.891.861.5891.799.259.954.126 186.900.807.71511.393.469.974.780 5.918.273.151.621Gid tri hao mbn luy heSo dirdau nSm 61.080.867.203 12.065.268.290.5663.095.574.467.5532.729.225.526.660 1.175.597.370.650 152.542.421:5484.851.247.636.952- Khiu hao trong nam 1.762.613.591.0265.930.046.781780.027.000.6707.048.333.337303.886.899.922 101.661.583.630564.059.726.686

184.287.006 11.796.728.0057.650.000 8.365.515.000581.263.7751.886.273.174 771.739.050- Tang khac847.559.2980023.961.47632.499.981 0- Tang do phan loai lai 791.097.841

(371.151.620.885)(811.551.905)(222.478.801) (316.282.444.768)(40.389.798.339)(8.837.979.972) (4.607.367.100)- Thanh ly, nhirgng ban(163.303.317.586)(861.005.362)(90.779.754.536)(370.493.907)(39.039.966.108) (7.838.136.350) (24.413.961.323)- Giam khac

- Chenh lech do chuyen doi BCT (50.139.150.901)0(24.434.561.958)(3.709.880.681) (151.173.702)(19.326.980.639) (2.516.553.921)(828.259.314)00(804.297.838) 0- Giam do phan loai l?i (23.961.476)

S6 dircuoi nam 13.254.147.362.50065.522.643.7233.452.335368.810158.878.219.9513.018.930.646.766 1.208.522.279.8745.349.958.203.376Gid tri con tai-Tai ngay dau nam 35.149.305.710 25.303.929.179.63815.276.415.627.828627.895.069.335 28.596.021.0126.333.120.849.765 3.002.752.305.988- Tai ngay cuoi nam 29.247.840.591 27.580.418.871.64517.989.556.492.778590.737.674.252 28.022.587.7646.043.511.771.404 2.899.342.504.855

50

4*'/ 5 Vo*

Bao c£o t&i chinh hop nhat Cho nam tai chinh ket thuc tai ng^y 31/12/2019

TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TV C6 PHANS6 236 Nam Ky Khcri Nghia, Phirqng 6, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam

12. T&i san co djnh vo hinh

Dan vi tinh: VND

Tai san c6 dinh vo hinh khdc

Ban quyen, bang sang chi

Ph&n mem, ban quyen mdy tinh

Tdng cdngQuyin sir dung datKhodnmuc

Nguyen gia TSCD vo hinhSo dirdau nam 180.768.708.91711:541:511.64446.049.787.729122.929.419.544 247.990.000

4.930.723.004300.000.0002.975.126.112- Mua trong ky 1.655.596.892 0(2.918.102.214)0(2.830.682.214) (87.420.000)- Thanh ly, nhuong b£n 0

- Chenh lech do chuyen doi BCTC (233.767.339)0(101.178.525) 0 (132.588.814)182.547.562.368S6 dircu6i n5m 11.841.511.644121.653.155.697 247.990.000 48.804.905.027

GM trj hao mdn luy k£So du* dau nam 55.906.517.2105.918.884.86032.253.885.01317.557.444.761 176.302.576- Khau hao trong n&m 8.930.989.837592.063.2545.538.455.5512.748.994.029 51.477.003

00- Tang khac 0 0(462.529.312)(462.529.312) 0- Thanh ly, nhuong ban 0 0

- Chenh Ifch do chuyen doi BCTC (124.368.966)(100.227.040) 0(24.141.926) 0

So dircu6i nam 64.250.608.7696.510.948.11437.229.584.21220.282.296.864 227s779.579Gia tri con lai cua TSCD vo hinh-Tai ngay dau nSm 124.862.191.707•5.622.626.78413.795.902.716105.371.974.783 71.687.424- Tai ng&y cuoi nSm 118.296.953.5995.330:563.530101.370.858.833 20.210.421 11.575.320.815

51

//57 = 2 - 5\S\\

B5o c&o tî chfnh hyp nhat Cho n5m ch(nh ket thuc

tai ngay 31/12/2019

T^P DOAN C6NG NGHIfiP CAO SV Vl£T NAM - C6NG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phu^ng 6, Quan 3 TP. H6 Ch( Minh, CHXHCN VigtNam

NSm 201913. BsU dgng sSn diu tu’ 31/12/201901/01/2019

GiamTanga. Bat d^ng s£n dau tu' cho thu€Nguyen gi£- Quyin sir dyng dat- Co so hy tangGia trj had mdn lOy ke- Quyen sir dyng dat- Ccr sd hy t4ng Gia tr) cdn lai- Quyen sir dyng dat- Co so ha tang

1.345.307.408.3381.824.485.029.827

242.026.264.360,1.582.458.765.467

479.177.621.48972.532.780.363

406.644.841.1261.345.307.408.338

169.493.483.9971.175.813.924.341

0162.054.526.555250.174.986.394

1.183.252.881.7831.574.310.043.433

242.026.264.3601.332.283.779.073

391.057.161.65072.532.780;363

318.524.381.2871.183.252.881.783

169.493.483.9971.013.759.397.786

0000250.174.986.394

88.120.459.839 00

88.120.459.839162.054.526.555 0

000162.054.526.555

01/01/201931/12/201914. Tai san dd' dang dai ban- Chi phi SX, KD dd dang dai han- Chi phi xay dyng co ban dd dang + Vuan cay cao su KTCB+ Vitcrn cay khdc+ Nhd may, day chuyen chi biin cao su + Duong giao thong, dgp thuy l<?i + Cdc cong trinh kien true, co so hg tang + Mua sdm tdi san co djnh + Chi phi xdy dgng co ban do dang khdc

Cpng

154.090.078.859145.694.093.360 21.598.873.912.902 25.270.912.665.80019.254.240.877.962 22.882.775.783.422

137.601.746.583 71.512.388.310 92.141.913.375

888.327.976.623 5.435.775.545

1.193.117.081.942

234.348.934.700 191.371.534.398

13.657.845.337 820.773.970.393

4.644.762.286 1.079.835.987.826

21.744.568.006.262 25.425.002.744.659 ■h

N15. Tai san thue thu nh$p ho3n lyi \k thue thu nhap ho3n lai phai trda. Tdi sdn thue thu nh§p ho3n lai- Thul su&t thu&TNDN sur dyng de xkc djnh gia trj tai sdn thue thu nhyp hoSn lyi- Tai san thu£ thu nhSp hoSn lyi li6n quan d£n khoan chenh l?ch tym thdi dirge khau trir

PN-01/01/201931/12/2019 M

77.501.049.123 •.M85.807.818.011T

20%20% 177.501.049.12385.807.818.011

Tirngay 01/06/2018 NSm 2019 den ngay 31/12/201816. Lyi the thuong mai

- Lyi the thuang myi dau nSm- Lyi \hi thiremg myi da ph£n b6 trong nSm Lyi the thuemg myi cuoi nSm

37.328.499.06531.555.035.363(5.773.463.702)(16.065.805.732)31.555.035.36315.489.229.631

52

B&o cdo tî chfnh hp’p nhat Cho nam tai chfnh kit thuc

tai ngay 31/12/2019

TAP DOAN C6NG NGHIfiP CAO SU V1$T NAM - C6NG TY C6 PHAn So 236 Nam Ky Khdi NghTa, Phu^mg 6, Qu§n 3 TP. Ho Chf Minh, CHXHCN Viet Nam

17. Phdi trd ngu'6'i ban

17.1. Ph£i tra ngu6i bdn ngsln banPhai tra ngudi ban vl hang h6a npi djaPhai tra ngudi ban vl hang h6a nhap khluPhai tra ngudi ban ve thi c6ng, xay lap cong trinh xay d\mgPhai tra ngirOi ban ve djeh vy npi dja diroc cung capPhai tra ngiriri ban ve djeh vy nhSp khau, chuyen giao c6ng nghcPhai tra ngirfri ban khacCyng

01/01/201931/12/2019560.525.444.703

17.621.800.533217.682.258.524

88.351.381.05010.951.385.348

459.387.529.196 10.699.688.143

262.646.189.584 81.567.422.602

300.000.000 128.411.549.413 : 177.001-732.657943.012.378.938 1.072.134.002.815

31/12/2019 01/01/201917. 2. PhSi tra ngu-6i ban dai banPhai tra ngufri ban ve thi cong, xay lap cong trinh xay dyngPhai tra ngubi ban khacC§ng

117.522.0001.969.073.011

00

2.086.595.0110

18. Ngirdl mua tra tien trutfc18.1. Ngud'i mua tra tien tru'6'c ngin hanNgubi mua tra trubc ve mua mu cao su npi diaNgubi mua tra trubc v! mua mu cao xu xudt khauNgubi mua tra trubc ve boat d(jng gia cong chi biln mu cao su, chibien palletNgubi mua tra trubc ve djeh vy kilm djnh chat lugng mu cao su Ngubi mua tra trubc vl mua c£y cao su thanh ly, gay dl Ngubi mua tra trubc vl hoyt dpng xay dyng, lip d5t, sua chOa, bao trl va duy tu C6ng trinh x£y dyngNgubi mua tra trubc vl ban, chuyln giao va lip dat c6ng trinh ca khf, mdy mbc thiet bjNgubi mua tra trubc vl hoat dOng chuyln nhuong bit dpng san Ngubi mua tra trubc ve thue hy tang khu cbng nghipp, khu dan cu Ngubi mua tra trubc vl hoyt dpng cho thue tai san Ngubi mua tra trubc vl mua ban hang hba, cung cap djeh vy khac Ngubi mua tra trubc ngin han khac .C$ng

31/12/2019 01/01/2019175.943.677.58821.714.072.835

107.949.827.73287.536.260.117

6.308.505.525 2.718.080.912

8.887.000103.573.233.094

078.011.648.826

500.000.0000

10.970.329.000 9.345.643.977

5.859.915.71896.855.644

19.845.659.92235.376.609.377

6.650.000167.738.430.744135.636.889.123

0.

0 j

145.261.540.539165.189.541.276 (0,

Oil632.754.895.645 646.837.363.304N>

18.2. Ngubi mua tra tien trubc dai hynNgubi mua tra trubc ye mua mu cao su nî djaNgubi mua tra trubc vl hoyt d0ng chuyln nhupng bit dpng sanC0ng

31/12/2019 01/01/2019 -00

149.206.748.756 185.363.494.427185.363.494.427149.206.748.756

19. Chi phi phai tra19.1. Chi phf phai tra ngin hyn- L3i vay phai tra- Chi phi stra chCta Ibn TSCB- Trfch trubc tiln thue dit- Trlch trubc chi phi djeh vy thue ngoai- Chi phi khac C0ng

31/12/2019 01/01/201959.529.686.787

233.825.45519.521.795.97622.153.550.907

212.224.894.982

100.232.429.019378.992.803

12.071.846.04022.503.490.010

171.342.756.720306.529.514.592313.663.754.107

53

Bdo cdo tî chfnh hgp nh£t Cho nSm chfnh k£t thuc

tgi ng^y 31/12/2019

TAP DOAN C6nG NGHlfcP CAO SU Vl£T NAM - C6NG TY c6 PHAN S6 236 Nam Khdi NghTa, Phirtmg 6, Qugn 3 TP. H6 Chf Minh, CHXHCN Vi|t Nam

01/01/201931/12/201919.2. Chi phf phai tr^ dî ban- Chi phf kh&c C$ng

57.734.946.25492.968.043.04957.734.946.25492.968.043.049

20. Doanh thu chira thyc hifn

20.1. Doanh thu chua thyc hi^n ng3n han- Doanh thu bdn sSn phdm, h&ng h6a, d|ch vy- Doanh thu cho thug ha ding, khu dfin cir

COng

01/01/201931/12/201928.504.733.4051.582.178.002

198.705.045.293242.153.077.681243.735.255.683 227.209.778.698

01/01/201920.2. Doanh thu chua thyc hi£n d&i han- Doanh thu b^n san phim, Mng h6a, dich vy- Doanh'thu cho thu6 hy tang, khu dSn cir

COng

31/12/20193.680.848.916

6.998.720.202.7151.479.089.489

8.522.726.758.3707.002.401.051.6318.524.205.847.859

21. Phdi trd kh^c

21.1. Phdi trS ngdn han khdc- Tî sin thira chb giii quylt- Kinh phf c6ng doin- Cic khoan bio hilm bit bugc- Phii tri co phan hoi- Nh^n ky qup, ky ciryc ngin hyn- C6 tu'c, lyi nhu£n phii tri- Phii tri ve v6n gdp hyp tic kinh doanh- Cic khoin phii tri, phii n$p khic

C$ng

31/12/2019 01/01/20191.549.617.020

15.147.583.7278.109.576.133

44.342.158.689213.131.169.035257.141.428.430

1.470.013.97015.540.440.58719.889.677.31975.497.788.020

226.802.834.360263J06.194.993

300.000.0000720.668.319.5751.330.946.816.679

1.870.368.349.713 1.323.475.268.824$IY21.2. Phii tri dhi han khic

- Nhyn ky qup, ky cuyc dii hyn- U’ng v6n dau tir, Hyp von dlu tir- Phii tri ve von g6p hyp tic kinh doanh- Cic khoin phii tri, phii n$p khic

C§ng

01/01/201931/12/201933.082.506.239 26.510.736.589

15.823.721.00074.449.335.818

HH l0Mi6.000.000.000

108.090.666.824 >9104.646.133.772221.429.927.179147.173.173.063

54

TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY CO PHAn

$6 236 Nam Ky Khai Nfthta, Phucmg 6, Quan 3, TP. H6 Chi' Minh, CHXHCN Viet NamB£o cdo tai chinh hpp nhat

Cho nam t&i chmh k4t thuc tai ngay 31/12/2019

Bien dpng trong nam22. Vay va ny thue tai chmh 31/12/2019 01/01/2019So c6 khS nSng

tra no-So c6 kha nang

tra ng-Gia trj Gte trjTang Giama. Ng5n hanyay va na thui tai chinh ngin han

- Cac khoari di vay- No thue tai chinh- Trai phieu ph£t hanh Nff dai han din han tra- Cac khoan di vay- Ng thue tai chinh- Trai phieu phat hanhb. Dai ban- Cac khoan di vay- Ng thue tai chinh- Trai phieu phat hanh Cgng

8.270.651.110.939 3.367.803.433.6967.260.814.233.161 1.775:566.152.396

2.787.072.190.2061.352.406.278.2871.352.406.278.287

2.787.072.190.206 7.689.919.867.4491.352.406.278.287 6.837.654.359.0521.352.406.278.287 6.837.654.359.052

3.367.803.433.6961.775.566.152.3961.775:566.152.3967.260.814.233.161 1.775.566.152.396

0 0 0 0 0 00 0 0 0 0 0

1.009.836.877.778 1.592.237.281.3001.009.836.877.778 1.592.237.281.300

1.434.665.911.9191.434.665.911.919

1.434.665.911.9191.434.665.911.919

852.265.508.397852.265.508.397

1.592.237.281.3001.592.237.281.300

0 0 0 0 0 00 0 0 0 0 0

^ s-9.075.795.018.2709.075.795.018.270

9.075.795.018.2709.075.795.018.270

1.626.925.770.230 10.031.645.617.218 10.031.645.617.218 1.626.925.770.230 10.031.645.617.218 10.031.645.617.218

671.075.171.282671.075.171.282

0 0 0 00 0 0 0 0 0

11.862.867.208.476 11.862.867.208.476 8.360.995.038.731 9.897.576.881.169 13.399.449.050.914 13.399.449.050.914

55

TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TV CO PHANS6 236 Nam Ky Khoi Nghia, Phirong 6, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam

Bao cao tî chfnh hgrp nhat Cho n£m tai chinh ket thuc tai ngay 31/12/2019

23. Von chu sfr huu

23.1. Bien floi chieu dong von chu so* hCruDonvitinh: VND

Von g6p cua chu so* hihi

V6n kh^c cua chu sd’hihi

Th5ng du* v6n co phan

Chenh lech d^nh gi^ lai tai sanCo philu quyChi tieu Chenh lech ty gid Cgng

S6 dir dau n5ra trirdc 40.000.000.000.000 130.155.637.008 10.591.031.002 (107.405.977.656) (1.970.416.888.830) 1.139.773.483.722 39.202.697.285.246- T5ng trong nam tnrdc 349.215.500.826 268.222.118.638 617.437.619.464- Lai/lo trong nam tnrdc- Giam trong nam tnrdc- Giam khdcSo dir dSu nam nay 40.000.000.000.000 10.591.031.002130.155.637.008 (107.405.977.656) (1.621.201.388.004) 1.407.995.602.360 39.820.134.904.710- Tang trong nam 23.046.436.327 23.046.436.327- Lai/16 trong nam- Giam trong nam (120.775.362) (247.619.595.833) (247.740.371.195)So dir cuoi nSm 40.000.000.000.000 130.155.637.008 10.591.031.002 (107.526.753.018) 39.595.440.969.842(1.598.154.951.677) 1.160.376.006.527

Nguon von d£u tirXDCB

L91 >'ch co dong khdng kiem scat

LNST thue chira phan phoi

Quy Quy khac thupc von chu sd hfru

Chi tieu Congdau tir phat trienSo dir d£u nam tru^c 2.601.772.911.054 16.024.205.077 20.013.134.323 1.129.095.600.061 4.466.T56.373.736 47.435.759.509.497- Tang trong nam tnrdc 617.437.619.464- Lai/lo trong nam tnrdc 1.893.977.928.437 579.298:595.747 2.473.276.524.184- Giam trong nam tnrdc (162.681.008.760) (162.681.008.760)- Giam khdc (11.811.613.921) (20,013.134.323) (421.193.691.347) (1.080.190.488.040)(627.172.048.449)So dir dSn nam nay 2.439.091.902.294 4.212.591.156 2.395.901.480.049 4.624.261.278.136 49.283.602.156.345- Tang trong nam 477.251.976.927 521.847.439 500.820.260.693- Lai/lo trong nam 3.250.179.658.471 583.178.153.685 3.833.357.812.156- Giam trong nam (1.413.800.308.847) (1.431.033.428.025) (3.092.574.108.067)So dir cuoi nSm 2.916.343.879.221 4.734.438.595 4.232.280.829.673 3.776.406.003.796 50.525.206.121.127

56

B£o c£o tî chi'nh hgp nhat Cho n&m tiii chmh ket thuc

tgingay 31/12/2019

TAP DOAN C6NG NGHIfP CAO SU VIET NAM - C6NG TY C6 PHANSo 236 Nam Ky Khdi NghTa, Phudug 6, Quan 3TP. H6 Chf Minh, CHXHCN Vigt Nam...

23. Von chui s6‘ hQu (Tiep theo)

23.2. Chi tiet von g6p cua chu sfr hQu Von dau tu cua Nh& nude C&c c6 dong kh&c Cgng

01/01/201931/12/201938.708.428.190.000

1.291.571.810.00038.708.428.190.000

1.291.571.810.00040.000.000.000.000 40.000.000.000.000

23.3. C£c giao djeh ve von v6i c^c chu so' hQu vd phan ph6i co tuc, chia I9I nhuan- Von dk tu cua chu sd hQu + Von g6p dau nSm + Von g6p tang trong nam + Von g6p giam trong nam + V6n g6p cuoi nam

TO* ngay 01/01/2019 Tir nghy 01/06/2018 den ng^y 31/12/2019 din ng^y 31/12/2018

40.000.000.000.000 40.000.000.000.0000000

40.000.000.000.000 40.000.000.000.000

31/12/2019 01/01/201923.4. C4c qu? cua T|ip do^nQuy dk tu phat triinQu^ h6 tr<? sap xip doanh nghifpQuy khac thupc v6n chu sd hQuCpng

2.916.343.879.221 2.439.091.902.29400

4.212.591.1564.734.438.5952.921.078.317.816 2.443.304.493.450

23.5. ChSnh l^ch d^nh gia lî tai s&n Ch6nh Ifch d^nh gid l?ii tdi sdn do c6 phk h6a COng

31/12/2019 01/01/2019(1.598.154.951.677) (1.621.201.388.004)(1.598.154.951.677) (1.621.201.388.004)

23.6. Chenh Ifch ty gid h6i dodiChenh l|ch ty gid do chuyen doi bdo cdo tdi chfnhCOng

31/12/2019 01/01/20191.160.376.006.527 1.407.995.602.3601.160.376.006.527 1.407.995.602.360

TQ ngdy 01/06/2018 Ndm 2019 din ngdy 31/12/201824. Nguk kinh phi

- Ngu6n kinh phi dk ndm- Ngu6n kinh phi dug'c cip trong ndm- Chi su nghi^p- Nguon kinh phi c6n lî cuoi ndm

(119.444.815.815)73.780.481.087

(57.653.781.019)(103.318.115.747)

(64.827.722.793)28.716.213.206

(83.333.306.228)(119.444.815.815)

57

B&o c&o chfnh hpp nhat Cho nam tai chfnh ket thuc

t?ii naay 31/12/2019

TAP DOAN CONG NGHIEP CAO SU VI$T NAM - CONG TY C6 PHAN S6 236 Nam Khdi NghTa, Phuirng 6, Qu£n 3TP. Ho Chi Minh, CHXHCN Viet Nam

25. Cdc khodn myc ngo&i BSng Can doi todn hyp nhata. Tai s^n thu6 ngoaib. Tai san nhgn gift h0- V$t tit hang hoa nhgn gift hg, nhan gia cong- Hang hda nhgn ban hg, nhgn ky gui, nhqn cam co, the chapc. Ngoî t? cac loai (USD)- Ngogi t? USD- Ngogi tg EUR- Ngogi t4 LAK- Ngogi tgKHR- Ngogi tg khacd. Vang ti6n t?e. Np kh6 d6i da xft ly

01/01/201931/12/201900

392.342.765.663392.342.765.663

207.787.896.862207.787.896.862

00

16.435.41857.033

20.086.4901.397

000364.162.592

240.261 240.24900

25.330.209.22425.330.209.224

VI. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BAO CAO KET QUA HO AT DQNG KINH DOANH HQP NHAT

Dan vj tinh: VNDTir ngay 01/06/2018 d4n ngay 31/12/201801. Doanh thu ban hang va cung cap djeh vy

- Doanh thu san xu&t va kinh doanh mil cao su

- Doanh thu san xuat va kinh doanh ede san phdm tir cao su

- Doanh thu chd bien go

- Doanh thu hap ddng xay dyng

- Doanh thu kinh doanh bat d$ng san, ca sa h? tdng

- Doanh thu djeh vy duy tu bao dir&ng hy tang KCN

- Doanh thu djeh vy kinh doanh di?n, nude

- Doanh thu djeh vy du Ijch, nha hang, khdeh s^n

- Doanh thu tir kinh doanh di?n nang

- Doanh thu bdn hdng hda vd cung cdp dich vu khde

C§ng

NSm 2019

12.777.622.373.623 9.209.903.556.847

1.092.288.197.971 918.962.547.144

3.681.408.099.020 1.997.952.985.764

0 72.126.364

547.161.797.6061.011.322.652.40730.828.758.250 16.507.492.11022.254.529.515 8.368.650.465

52.516.647.328 462.754.543★

427.633.529.167 268.671.747.780 O

778.696.332.917 1.121.538.059.280

19.824.571.120.198 14.089.601.717.903

Tir ngdy 01/06/2018 den ngdy 31/12/201802. Cdc khoftn gidm trft doanh thu

- Chiet khau thuang m?i

- Giam gid hdng bdn

- Hdng bdn bi trd lyi

Cyng

N3m 2019

2.744.481.3329.986.962.719

1.095.194.305 183.051.182

9.494.322.271 5.948.247.347

20.576.479.295 8.875.779.861

58

Bô cô t&i clu'nh h9p nhat Cho n&m tî chmh ket thuc

tai ng^y 31/12/2019

TAP fiOAN C6NG NGHIEP CAO SU VI|T NAM - C6NG TY C6 PHAN So 236 Nam Ky Kh&i NghTa, Phirdmg 6, Qu§n 3 TP. Hd Chi Minh, CHXHCN Viet Nam

TCI-ngSy 01/06/2018 den ngCty 31/12/201803. Doanh thu thuan ve b^n h^ng cung dip djch vp Nam 2019

- Doanh thu thuan s&n xudt vh kinh doanh mu cao su

- Doanh thu thuan s&n xudt v£ kinh doanh cdc san phdm tu cao su

- Doanh thu thuan che bidn gS

- Doanh thu hgrp dong xdy d^rng

- Doanh thu thudn kinh doanh bat dgng san, cof so ha ting

- Doanh thu thuan djch vy duy tu bao dir&ng hy tang K.CN

- Doanh thu thuin djch vy kinh doanh difn, nude

- Doanh thu thuan djch vy du Ijch, nh& h£ng, khdeh syn

- Doanh thu thuan tir kinh doanh dien n3ng

- Doanh thu thuin bdn h^ng h6a v& cung cap djch vy kh£c

C§ng

9.201.027.776.98612.757.045.894.328

918.962.547.1441.092.288.197.971

1.997.952.985.7643.681.408.099.020

72.126.3640

. 547.161.797.6061.011.322.652.407

16.507.492.11030.828.758.250

8.368.650.46522.254.529.515

462.754.5432.516.647.328

427.633.529.167 268.671.747.780

1.121.538.059.280778.696.332.917

19.803.994.640,903 t4.080.725.938.042

Tir ng^y 01/06/2018 din ng^y 31/12/2018

04. Gi6 von h&ng b&n

- Gi6 v6n san xuat v^ kinh doanh mu cao su

- Gi& v6n s^n xuat v& kinh doanh c&c s^n pham tir cao su

- Gi£ v6n chd bien go

- Gi£ v6n kinh doanh bit dpng s^n, ca sd hy ting

- Gid v6n djch vy duy tu b&o dudng hy ting KCN

- Gi& von djch vy kinh doanh di?n, nude

- Gii von djch vy kh6ch san

- Gi£ v6n kinh doanh di?n nSng

- Gid von khde

COng

N3m 2019

10.296.173.570.306 7.803.342.332.601

868.171.209.690975.141.784.120

2.722.838.246.097 1.267.861.205.249

363.859.430.161 206.531.134.891

1.016.280.2411.769.299.492

19.011.488.615 8.067.182.062

2.202.704.497 308.944.524Vi147.286.336.590263.975.781.344

517.134.600.208536.035.610.448

15.181.007.915.080 10.819.719.226.056

Tir ng&y 01/06/2018 din ng&y 31/12/2018

05. Doanh thu hoyt dyng tdi chinh:

- L5i tien gui, tien cho vay

- L§i bdn ede khodn dau tu

- C6 tuc, Igri nhu$n dugc chia

- LSi bdn ngoyi t?

- L3i chenh Ideh ty gid

- L3i bdn hdng trd chdm, chiet khiu thanh todn- Doanh thu hoyt dpng tdi chinh khde/ Cdc khodn ghi gidm doanh

thu TC

C$ng

Nam 2019

644.628.405.129 349.284.600.537

24.477.458.673 25.041.628.817

2.931.566.906 1.821.638.179

811.316.791

30.612.446.017

44.623.123

63.580.131.406

9.894.685.8440

17.039.441.44228.042.289.073

731.503.482.589 466.706.749.348

59

B£o cAo tAi chi'nh hpp nhat Cho n5m tAi chinh ket thuc

tgi ngAy 31/12/2019

TAP DOAN C6NG NGHI^P CAO SU VI$T NAM - CONG TY C6 PHAN So 236 Nam Ky KhOi NghTa, Phudng 6, Qu§n 3 TP. Ho Ch( Minh, CHXHCN Vi|t Nam »<v

TungAy 01/06/2018 den ngAy 31/12/201806. Chi phftAichinh

- L3i tiln vay

- Lo bAn ngoai t?

- L6 chenh Ifch ty giA

- Trfch lAp/HoAn nh$p dvr ph6ng giAm giA cAc khoan dau tu

- Lo tir thanh ly cAc khoAn d&u Ur- Trich l^p/HoAn nh§p dy phOng giAm giA chimg khoAn kinh doanh

vA ton th4t dau tu- Chi phi tAi chinh khAc

COng

NAm 2019

380.314.006.167661.091.404.583

331.600.65293.303.671

75.465.739.26695.291.294.071

18.076.370.36213.761.392.712

5.330.668.020 4.975.245.402

(3.445.267.791) 0

27.929.752.11019.818.325.974

791.941.121.240 507.092.713.959

Tir ngAy 01/06/2018 din ngAy 31/12/2018

07. Phin I5i ho^c lo trong cOng ty lien doanh, Ii€n kit NAm 2019

C6ng ty Co phin Thong NhatC6ng ty Co phan Diu tu XAy dyng Cao suCong ty C6 phin XAy dyng & Tu vin Diu tu

Cong ty TNHH Nghien ciru Khoa hpc & SXTN Cao su VisorutexCong ty C6 phin Diu tu XAy dyng Co sd H9 tAng Blnh PhudcCong ty C6 phan Kinh doanh BOT Duimg DT.741

C6ng ty Co phan GS MDF VRG - DongwhaCdng ty DAu tu PhAt triin VRG Long ThAnhCong ty C6 phin Dau tu SAi Gdn VRGCong ty C6 phAn Cao su ThAnh ph6 H6 Chi MinhCong ty C6 phin Cao su Bin ThAnhC6ng ty C6 phin XAy dyng Cao su Ding NaiCong ty C6 phAn L0c ThjnhC6ng ty Co phin Phii Vi?t TinCong ty Co phin Chi syi Cao su V.R.G SA DOC6ng ty C6 phin Chi bien g6 Cao su Chu PAhCong ty TNHH Do thj vA C6ng nghi$p Nam TAn UyenC6ng ty Co phin Khu Cong nghi§p H6 Nai

C6ng ty Co phin Cao su Dau Tiing Vi?t LAo

30.668.634.219363.625.888

5.626.073(501.433.838)

26.889.896.44018.826.414.608

263.613.492.43416.457.603.13363.347.551.474

23.982.5499.563.507.289

817.298.846235.884.486

8.320.808.270(15.450.191.099)

1.732.423(726.638.652)4.248.663.317

0195.429.991.21417.148.402.63128.685.467.966(1.026.490.364)

7.163.174.874844.310.924239.761.744

cK-

mm

0 257.590.378(19.710.792.335)

252.498.812(26.236.727.203)

169.404.761 8.659.440.022

(8.555.471) ' 829.842.817

07.912.648.066

0413.725.488.527 233.590.938.169

60

Bio c&o t&i chfnh hyp nhat Cho nim til chfnh ket th£ic

t&i ngiy 31/12/2019

Ti\P DOAN C6NG NGHI^P CAO SU VlfT NAM - C6NG TY C6 PHANS6 236 Nam Ky Khai NghTa, Phudng 6, Qu$n 3TP. H6 Chi Minh, CHXHCN Vift Nam...

TCrngiy 01/06/2018 den ng^y 31/12/2018N5m 201908. Chi phi bin hing

18.033.892.63026.470.261.675- Chi phi nhin vien

- Chi phi vyt li$u

- Chi phi v§n chuyln, boc xep

- Chi phi khau hao TSCB

- Chi phi djch vy mua ngoii

- Chi hoa h6ng moi gi6i

- Chi phi khic

COng

74.638.123.61174.450.065.824104.823.715.457 111.762.896.924

1.503.845.9412.088.510.333

61.323.781.468146.748.442.541

2.096.174.9751.312.249.766

57.046.269!72473.092.509.834

326.404.985.273428.985.755.430

Tix ngiy 01/06/2018 den ngiy 31/12/201809. Chi phi quin !y doanh nghi^p

- Chi phi nhin vien- Chi phi v§t lifu- Chi phi dyng cy, dd dung- Chi phi kh£u hao TSCD- Thue, phi vi 1§ phi- Chi phi djch vy mua ngoii- Trlch QuJ khoa hyc cong ngh§- Chi phi dy ph6ng- Chi phi khic C$ng

Nim2019

437.589.882.29637.728.128.01612.044.270.71654.759.274.23721.690.666.63334.456.910.492

7.000.000.000540.395.463.726301.735.501.094

690.814.697.12085.137.325.61718.038.679.47980.124.930.56047.914.563.883

160.964.033.01117.296.486.34870.335.748.926

458.735.860.7011.629.362.325.645 1.447.400.097.210

20

ONTir ngiy 01/06/2018 den ngiy 31/12/2018

7>10. Thu nhyp khic

- Thu nhyp tu ciy cao su thanh ly, gay do- Thanh ty, nhuyng bin TSCD- Ti&n boi thirbng -Tien phat thu dirge- Thu nhyp tir sira chtta dirdng 16 vi cic boat dOng hoin nguySn

trong vudn ciy cao su- Nhirgng bin vyt tir, phi lifu- Hoin nhip Qu^ PT khoa hgc cong ngh?- Nhin ho trg tir Quy Bao hiim xuat khiu cao su

- Thu nhyp tir trong xen canh cay nong nghigp trong virbn cao su- Cic khoin khic

COng

Nim 2019 m•IM-792.458.375.112

27.748.418.023882.804.262.414

3.117.469.891

601.124.338.436104.583.815

933.936.892.9012.723.500.641

Tex

11.157.365.000 1.464.210.000

3.169.685.352 3.611.426.428151.343.934906.492.386

6.891.248.033

128.295.810.095

015.072.722.918

18.384.393.914

169.549.068.8001.923.461.761.424 1.679.209.846.669

61

B£o c£o chfnh I19P nhat Cho nam tai chinh kh thuc

tai ng^y 31/12/2019

TAP DOAN C6NG NGHItP CAO SU VI£T NAM - C6NG TY C6 PHAN So 236 Nam Ky Khai NghTa, Phirfrng 6, Qu^n 3 TP. H6 Chi Minh, CHXHCN Vi$t Nam

Tir ngiy 01/06/2018 den ng&y 31/12/2018N3m 201911. Chi ph( khdc

80.654.879.90525.481.028.481- Thanh ly, nhogng ban TSCD

- Tien boi thubng

- Cac khoan bj phgt, ch^m npp

- Nhirgng ban v$t tu, ph^ li$u

- Chi phi siia ch&a duimg 16 va hoan hguygn tgi virfrn c6y cao su

- Chi phi thi^t h?ii tir cSy cao su

- Chi phi thi^t hai tir van chuyln, ch£ biln mu kh6ng tinh vao gia thanh

- Cac khoan khac

COng

998.994.935649.705.5005.476.774.70412.722.741.582

980.973.2342.104.247.4525.386.089.633

10.475.041.746209.608.000

1.098.751.263

428.789.9680

102.772.564.098129.257.668.455192.621.336.107186.076.522.849

TCrngay 01/06/2018 &£n ngay 31/12/201812. Chi phi thue thu nh$p doanh nghi^p hifn hanh

- Chi phi thu4 thu nh$p doanh nghi$p tinh tren thu nh$p chju thue nam hi?n hanh

- Dieu chinh chi phi thue thu nh^p doanh nghi|p cua cac n3m trudc vao chi phi thue TN hi|n hanh nam nayT6ng chi phi thue thu nh$p doanh nghifp hi^n hanh

NSm 2019

845.146.509.808 708.708.248.055

25.285.671.99212.558.715.805

733.993.920.047857.705.225.613

Tir ngay 01/06/2018 d£n ngay 31/12/2018

13. Chi phi thu£ thu nh^p doanh nghifp ho3n lai: Ndm 2019

- Chi phi thu4 thu nh£p doanh nghi?p ho2n lai phat sinh tir cac khoan chenh l$ch t^m th6i phai chju thue

- Chi phi thue thu nMp doanh nghifp hoSn l?i phat sinh tir vi|c hoan nh^p tai san thue thu nh$p ho3n lai

T6ng chi phi thul thu nh§p doanh nghi^p ho5n lai

(99.169.052.315)(103.870.005.819)GHiro-68.118.701.249 58.893.721.707oi;

(40.275.330.608)(35.751.304.570)

62

B&o cdo tî chinh hgp nhat Cho nSm chinh k^t thuc

tai ng^y 31/12/2019

TAP DOAN CONG NGHltP CAO SU VI$T NAM - C6NG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phudng 6, QuSn 3 TP. Ho Chi Minh, CHXHCN Viet Nam

VII. cac th6ng tin khac

01. Cong cy t&i chfnh

Cic loî cong cy tî chfnh cua TSp do^n

Gi^ trj so s^ch

Dau nSm Cu6i n3ma. Tî s&n tî chfnhGia goc Ci^ goc Dy phdngDy phdng

Tien tuong duong tilnPhSi thu khdch h^ng, phAi thu khic

C^c khoan cho vay

Dau tu ng5n ban

Dau tu d&i ban Cyng

05.159.740.351.097 0 4.048.707.263.465

4.048.707.263.465 (647.223.101.900) 3.346.583.253.499 (717.558.850.826)

01.036.510.473.391 0 991.379.778.743

(7.826.777.990) 6.564.045.918.791

(17.795.619.392) 3.462.170.976.700

(4.381.510.199)

(31.557.012.104)5.482.592.748.498

3.628.161.467.008(753.497.373.129)19.355.712.303.459 (672.845.499.282) 18.412.887.191.198

Ghl trj s6 s^chb. Ny ph§i tri tî chfnhCu6i n9mDû nSm

Phii tr^ ngudi bin, phdi tri3.451.326.651.560 3.742.515.546.115khdc

Chi phf phî tr&

Vay vi ny COng

406.631.797.156364.264.460.84613.399.449.050.914 11.862.867.208.47617.215.040.163.320 16.012.014.551.747

T&i s£n t&i chfnh ny phdi trS tî chfnh chua duyc ddnh gid lîi theo gid trj hyp ly tyi ngdy ket thuc ky k4 todn do Thdng tu 210/2009/TT-BTC vd cdc quy dinh hi^n hdnh yeu cau trinh bdy Bdo cdo tdi chfnh vd thuy^t minh thong tin d6i vdi c6ng cy tdi chfnh nhung khdng dua ra cdc hudng dan tuong duong cho vi?c ddnh gid vd ghi nhdn gid trj hyp 1^ cua cdc tdi sdn tdi chfnh vd ny phai trd tdi chfnh, ngoyi tru cdc khodn trfch lap dy phdng ny phai thu kh6 d6i vd dy phdng giam gid cdc khodn d&u tu chung khodn dd duyc neu chi tiet tyi cdc Thuylt minh lien quan.

Qudn ly rui ro tdi chfnh

Rui ro tdi chfnh cua T$p dodn bao gom rui ro thj truimg, rui ro tfn dyng vd rui ro thanh khodn. TSp dodn dd xdy dyng h| thong kilm sodt nhdm ddm bdo sy cdn bdng d muc hyp gitta chi phf rui ro phdt sinh vd chi phf qudn ly rui ro. Ban Gidm doc Tap dodn c6 trdch nhi^m theo d5i quy trinh qudn ly rui ro de ddm bdo sy cdn bdng hyp ty gitta rui ro vd kilm sodt rui ro.

a. Rfii ro thj trirfrng: Hoyt dyng kinh doanh cua T§p dodn s6 chu yeu chju rui ro khi c6 sy thay d6i vk gid, ty gid h6i dodi vd Idi sudt.

- Rui ro vegid: T$p dodn chju rui ro \h gid cua cdc c6ng cy von phdt sinh tir cdc khodn dau tu c6 phieu ngdn hyn vd ddi hyn do tfnh kh6ng chdc chdn ve gid tuong lai cua c6 phi4u dau tu. Cdc khodn dau tu c6 philu ddi hyn duyc ndm gitt vdi myc dfch chien luyc Idu ddi, tyi thfri didm ket thuc ndm tdi chfnh Typ dodn chua c6 ke hoych bdn cdc khodn dau tu ndy.- Rui ro ve ty gid hSi dodi: Typ dodn chju rui ro vd ty gid do gid trj hyp ly cua cdc luong tien trong tuong lai cua myt cong cy tdi chfnh s§ bi£n d0ng theo nhOng thay d6i cua ty gid ngoyi t0 khi cdc khodn vay, doanh thu vd chi phf cua T$p dodn duyc thyc hifn bdng don vj ti§n te khdc v6i d6ng Viyt Nam.

- Rui ro ve lai sudt: Typ dodn chju rui ro ve Idi su£t do gid trj hyp ly cua cdc luong tidn trong tuong lai cda m0t c6ng cy tdi chfnh s§ bien dyng theo nhGng thay doi cua Idi suat thj trufrng khi Tdp dodn c6 phdt sinh cdc khodn tien giii c6 hojc

>4'sr>t

H^1

63

TAP DOAN C6NG NGHI^P CAO SU VlfT NAM - C6NG TY €6 PHAN $6 236 Nam Ky Khdi NghTa, Phir^ng 6, Quan 3 TP. Ho Chi Minh, CHXHCN Vi|t Nam

B&o cio chfnh hpp nhat Cho nSm t^li chfnh ket thiic

tai ng^y 31/12/2019

khong c6 ky hîn, c£c kho^n vay ng chju lai su4t tha noi. T§p doîn quan 1^ rui ro Ufi suat bang each phan tfch tinh hinh canh tranh tren thj trirbng de c6 dugc ede lai su^t c6 Igi cho myc dfch cua Tap dodn.

b. Rui ro tin dyng

Rui ro tfn dyng Id rui ro md m0t b^n tham gia trong m0t cong cy tdi chfnh ho^c hop dong kh6ng c6 khd ndng thyc hi6n dirge nghTa vy cua mlnh din den ton that v£ tdi chfnh cho Typ dodn. Tdp dodn c6 ede rui ro tfn dyng tir hoyt dpng dgng sdn xuit kinh doanh (chu y£u doi vdi ede khodn phdi thu khdeh hdng) vd hoyt d0ng tdi chfnh (bao g6m tiin gui ngan hdng, cho vay vd ede c6ng cy tdi chfnh khde).

Til-01 ndm trd’ xuong

TrSn 01 ndm den 05 ndmTai ngdy dau ndm

Tiin vd tuong dirong tiin Phdi thu khdeh hdng, phdi thu khde

Cdc khodn cho vay

Bail tir ngan hyn

Dau tir ddi hyn Cgng

Ting cgngTren 05 ndm5.159.740.351.097 5.159.740.351.097

3.693.435;831.560 355.271.431.905 , 4.048.707.263.465

12.793.119.133 1.023.717.354.258 1.036.510.473.391

5.482.592.748.498 5.482.592.748.498

849.269.753.646 2.778.891.713.362 3.628.161.467.00814.348.562.050.288 2.228.258.539.809 2.778.891.713.362 19.355.712.303.459

Tii-01 ndm trd* xuing

Tr§n 01 ndm den 05 ndmTai ngdy cuoi ndm

Tiin vd tirong dirong tienPhdi thu khdeh hdng, phdi thu khde

Cdc khodn cho vay

Diu tu ngan hyn

Diu tu ddi hyn Cgng

Ting c$ngTrSn 05 ndm4.048.707.263.465 4.048.707.263.465

3.076.850.596.811 269.732.656.688 3.346.583.253.499

10.546.458.059 980.833.320.684 991.379.778.743

6.564.045.918.791 6.564.045.918.791>

570.830.546.801 2.891.340.429.899 3.462.170.976.700 C13.700.150.237.126 1.821.396.524.173 2.891.340.429.899 18.412.887.191.198

i4c. Rui ro thanh khodn/

Rui ro thanh khodn Id rui ro T$p dodn g£p khd khan khi thyc hi|n cdc nghTa vy tdi chfnh do thiiu v6n. Rui ro thanh khodn cua Typ dodn chu yeu phdt sinh tir vi^c cdc tdi sdn tdi chfnh vd ng phdi trd tdi chfnh c6 cdc thin diim ddo hyn khde nhau. Thdi hyn thanh todn cua cdc khodn ng phdi trd tdi chfnh dya tren cdc khodn thanh todn dy kien theo hgp dong (trSn eg sd d6ng tiin cua cdc khodn g6c) nhu sau:

Tdp dodn cho ring mure dg tdp trung rui ro ddi vdi vide trd ng Id thap. Typ dodn c6 khd nang thanh todn cdc khodn ng den hyn tir d6ng ti£n tir hoyt dpng kinh doanh vd tien thu tir cdc tdi sdn tdi chfnh ddo hyn.

64

T^P DOAN C6NG NGHIfP CAO SU VI$T NAM - CdNG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phudfng 6, Qu^n 3 TP. Ho Chi Minh, CHXHCN Vift Nam

B£o cô tî chfnh hpp nhat Cho nam tai chfnh ket thuc

tai ngay 31/12/2019

Tren 01 nSm den 05 n3m

Tfr 01 n5ni tr6'xu6ngTî ng&y d4u n3m Tong cOngTr§n 05 nSm

PMi tra ngufri ban, phai tra 0 3.451.326.651.5603.042.446.634.943 408.880.016.617khac

Chi phf phai tra

Vay va ng C$ng

364.264.460.846306.529.514.592 57.734.946.2543.367.803.433.696 3.939.866.871.668 6.091.778.745.550 13.399.449.050.914

0

17.215.040.163.3206.716.779.583.231 4.406.481.834.539 6.091.778.745.550

Tir 01 nSm trd' xuong

Tren 01 nSm den 05 nSmT$i ngOy cu6i nSm T6ngc$ng .Tren 05 nSm

Phai tra ngirfri ban, phai tra 3.446.135.624.296 296.379.921.819 0 3.742.515.546.115khacChi phf phai tra

Vay va ngfCOng

406.631.797.156313.663.754.107 92.968.043.0492.787.072.190.206 2.984.016.272.720 6.091.778.745.550 11.862.867.208.476

0

16.012.014.551.7476.546.871.568.609 3.373.364.237.588 6.091.778.745.550

02. NhQng kho§n n<y tiem tang

Kh6ng phat sinh bat ky khoan ng ti^m tang nao phat sinh tir nh&ng sy ki?n da xay ra cd the anh hiring den cac thong tin da dirge trlnh bay trong Bao cao tai chfnh hgp nhat ma Tap doan khdng kiem soat dugc hole chira ghi nh$n.

03. Nhung sy kifn phat sinh sau ngay k4t thuc n&m tai chinh

Tap doan khong c6 sy ki?n nao phat sinh sau ngay ket thuc n3m tai chinh ddi hdi phai trlnh bay hay cong b6 thong tin tren Bao cao tai chfnh hgp nhdt nam tai chfnh ket th6c ngay 31/12/2019 cua T^p doan.

*04. Th6ng tin theo bg phan•-

£)e phyc vy myc dfch quan ly, T$p doan dugc to chuc thanh cac b6 phln kinh doanh dya tren loyi hlnh san pham va djeh vy cung cap, bao g6m cac bg phSn kinh doanh nhu sau:

• San xufit va kinh doanh mu cao su: bao gom boat dgng san xu^t, che bien va kinh doanh mu cao su thi£n nhien;• San xult va kinh doanh cac san phSm tCr cao su: bao gom hoat d$ng san xuSt, che bien va kinh doanh mu cac

san pham tu cao su thien nhien;• San xudt va kinh doanh che bien go: bao g6m hoyt dgng so che, san xu4t va kinh doanh cac san pham tu go cao

S-

su;• Xay dyng bat dgng san, ca so hy ting: bao gom cac hoyt dgng diu tu xay dyng bat dgng san va co sd hy tang

cho myc dfch d£ ban va cho thu£ tai cac dy an cua T$p doan cung nhu cac hoat d$ng bit dgng san khac;• Kinh doanh djeh vy du Ijch, nha hang, khach syn va cac djeh vy li6n quan: bao gom cung cip djeh vy du Ijch,

cho thue nha hang, khach syn va cac djeh vy lien quan cua Typ doan;• Kinh doanh diyn n3ng: bao gom cac hoyt dgng kinh doanh diyn thuong phim tyi cac dy an Nha may di?n cua

T^ doan;• Cac hoyt dgng kinh doanh khac: bao gim cung cap djeh vy tu van, djeh vy xay dyng, dich vy van chuyin, dich

vy ky thu^t, n6ng nghifp va cac djeh vy khac.

65

Bao cao tai chfnh nhat Cho n5m tai chinh ket thuc tai ng^y 31/12/2019

TAP DOAN CONG NGHI$P CAO SU VIET NAM - CONG TV C6 PHAN.So 236 Nam Ky Khcri NghTa, Phircmg 6, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam

04. Thdng tin theo bd phan (Tiep theo)

Th6ng tin ve doanh thu, Igi nhuan vampt so tai san v& cong no cua bo phan theo ITnh v\rc kinh doanh cua Tap doan tai ngay 31/12/2019 va cho nSm tai chinh kit thuc ng&y 31/12/2019 nhusau:

S3n xuat vd kinh doanh c&c sdn pham tv cao su

Djch vy du Ijch, nh& hing, kh^chSdn xuat vk kinh

doanh mu cao suXSydvng, bit dpng

s5n, co'sd’ ha tingKinh doanh difn Ho?td$ngkinb

doanh khicChe bien go Dilu chinh vi lo?i trir Tdng c$ngChi tilu nSngsan

Doanh thu thuln Doanh thu thuan cho ben thu ba Doanh thu thuin gidacac bo phan (1) (1 459.18i.912.464) 19.770.625.657T6ng doanh thu thuln Kit qua boat d$ng kinh doanh Khiu hao tai san co djnh Phln dupe chia tir lai/(I§) ciia cong ty lien kitThu nhSp/(l6) trvdc thue theo b$ ph?n (2)

12.757.045.894.328 1.092.288.197.971 3.681.408.099.020 1.064.405.940.1722.147.903.124

11.297.863.981.864 1.112.058.823.628 3.686.787.119.086 1.066^53.843.296

2.516.647.328 427.633.529.167 778.696.332.917278.851.914.460

2.516.647.328 427.633^29.167 I.057.548.247J77

19.803.994.640.9035.379.020.066 1.153.032.449.157

1.153.032.449.157 19.803.994.640.903

597.206.921.372 35.164.578.498 77.480.332.543 7.856.619.869 1.258.576.886 25.672.089.609 6.071.079.866 750.710.198.643

1.066.745.237J38 10.201 J06.249 749.431J23.153 516.779.951.774 (8.430.985.193) 126J03.007.833 (60.251.821.112) 163.860.624.706 : 2.564.638.644.748

Tdng t&i sdn (3) Tdng no* phSi tra (4)

52J83.944.226.814 1.485.627.065.680 3.819.766.421.180 5.728.595.558.922 9.471.901.059.781 251 J67.103.646 799.641J81.705 9.426.792.283.565

77.998.632.181 2.689.471.070.177 4.938.733.903.499 (4.764J93.750.268) 66.559.743.128.185 •/4.982.279577 96.814.844.557 425.761.191.210 (4.922.686.590J02) 15554573553.739 ; x

66

;; i

(I

TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TV C6 PHANS6 236 Nam Ky Khai NghTa, Phucmg 6, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam

Bao cao tai chlnh hop nhat Cho nam tai chfnh ket thuc tai ng^y 31/12/2019

04. Thdng tin theo b§ phan (Tiep theo)

nhu|n cua timg by phyn khong bao gom nhCmg khoan myc sau:

San xuit vi kinh doanh cic sSn phlm tir cao su

590.007.635.642 . 6.520.450.637 24.124.378.08124.517.908.339 155.502.487.658

1.302.014.317 5.283.911.443

Djch vy du Ijch, nh& hing, kh^ch

Sfin xuat v& kinh doanh mu cao su

Xay dirag, bat dyng san, ccrsiV ha ting

493.535.043.2886.718.723.262

15.038.322.6142.296.580.456

Kinh doanh diyn Hoat d$ng kinh nang

Ch6 biin g5 Diiu chinh vft loai trir T6ng c$ngdoanh kh&csanDoanh thu tai chinh Chi phi tai chinh Thu nh$p khac Chi phi khacTai san ciia timg by phan kh6ng bao g6m cac kho&n myc sau vi nhftng tai san nay diryc qu^n ly tap trung:Diu tu tai chinh ngSn banPhai thu vi chuyen nhucmg khoandiutirPhai thu vi cho vay ng3n han Thui GTGT dirge khiu trir Thue va cac khodn khac phai thu Nh& nudePhî thu vi cho vay dai han DSu tu tai chinh dai han Tai san thui thu nhap ho£n lai T6ng cyngNy phai tra cua timg bo phan khong bao gom ede khoan myc sau vi nhGng khoan ny phai trS nay dupe quan ly tap trung:lime va Lde ruiudii pnai.uyp iNiia

Vay vii np thue tii chinh ngSn ban Vay va np thue tai chinh dai han Thue thu nh§p hoiln lai phai ti&T3ng cpng

23.547.822.883 2.971.780.861.995130.863.705.973 221.054.637.835

17.907.311.736 4.863.-256.723

9.056.884.239633.070.379213.426.660579.257.562

(3.387.069.594.176) 731.503.482.589(305.922.859.478) 791.941.121.240

(1.064.107.266.885) 1.923.461.761.424(883.053.100) 186.076.522.849

558.573.447.2722.929.458.969.323

160.866.192.5412.301.555.2982.361.986.267

21.347.428.36110.708.390.957

26.362.961.648 349.888.013.699 4.888.115.061.745 6.559.664.408.592730.147.452.602 38.363.360.679 173.000.000.000 353.787.558.219

(493.020.104.786) 10.546.458.059454.193.897J44

183.625.515.678420.286.252.730

319.941.047.167 820.088.211 11.524.238.28212.636.218.915 7.551.519.609 1.375.579.597

133.989.371.419 2.877.811.456 6.322.337.267 189.120.176.151 973.285.021 1.130.329.888 101.223.632.966435.636.944.168 980.833J20.684

3.430.613.964.596 '421.756.003.764

14.285.791.116.129 729.370.611

16.176J25.082.933

- 1.100.404.832.01981.877.711.283 36.965.751.013.420

(541.327.515.099)(48.855.105.701.910)

84.601.003.739(49.804.852J18.056)

9.435.762.141 8.886.952.486 918.528.734.867477.443.661

SIJ12.754.I60 372.648.823.061 5.996.241.416.424

15.448.376.18085.807.818.011

11.957.296.811.455256.828.129J82 38.852.632J22.07356.160.601.477

503.049J67.084 (493.020.104.786) 2.787.072.190.206(541.327.515.099) 9.075.795.018.270

371.077.398.0641.892.788.009.7677.512.296.353.271

18.675.245.113 34.457.007.266 .341.768.205.567 890.075.597.08035.848.188.528 879.249.756.315

63.483.500.75838.488.677.051

6.126.825.300

11.335.774.03881.478.193.746

1.026.028.330.426

3.449.652.27035.493.611.781

157.573.079.529

570.789.575

9.776.161.761.102 396J91.639.208 1.803.782J60.661 108.099.003.109 570.789.575 1.118.842.298.210 I96J16J43^80 (1.034J47.619.885) 12J65.9I6.575.561

67

TAP DOAN CONG NGHIEP CAO SU Vl£T NAM - CONG TV C6 PHANS6 236 Nam Ky Khoi NghTa, Phirdng 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam

B£o cô chinh hop nhat Chonamtaichinhketthuctaingay 31/12/2019

05. Cam ket khac

Tai ngay lap Bao cao tai chinh hap nhit, Tap doan c6 nh&ng cam ket d6i vai cdc to chuc khdc ve viec bao I2nh vay von d6i vai cac dan vi thanh vien nhu sau:

So tien bao lanhNg2y bao Don vi nh$n bdo lanh, uythacThu-bao lanh soSTT Don vj dirge bao lanh Muc dfch bao lanhlanh USD VND

Bau tir xay dimg ca ban caoCty TNHH MTV Cao su Ha Tinh1 911/CSVN-TCKT 7/4/2014 SHB-CN Nghe An 50.968.107.000 suDau tu xay dung ca ban cao2 Cty TNHH MTV Cao su Quang Nam 2473/CTBL-TCKT 29/8/2013 SHB 78.000.000.000 suDau tu xay dung ca ban cao su (tra ng cho RFC)

3 Cty TNHH MTV Cao su Quang Nam 2720/CTBL-TCKT 23/9/2013 SHB 88:546.900.000

Cty CP VRG Phh Y£n4 1865/CS VN-TCKT 04/07/2013 Vietinbank - Phu Yen 191.733.798.000 Thuy dien La Hieng 2

Cty CP VRG Phu Yen5 1593/CTBL-CSVN 06/04/2014 Vietinbank - Phu Yen 100.854.000.000 Tra no cho RFC

Bau tu cham s6c cao su KTCB + tra ng cho RFCCty TNHH MTV Cao su Thanh H6a6 3306/CTBL-CSVN 20/11/2013 SHB 68.540.493.000

Dhu Dau tu cham s6c cao su KTCB + tra ng cho RFC

NH X2ng PetrolimexCty TNHH MTV Cao su Nam Giang QN7 2797/CSVN-TCKT 2/10/2013 93.135.000.000

Bau tu xay dung ca b2n caoT6ng Cong ty Cao su B6ng Nai8 420/CSVN-TCKT 20/2/2013 VCB-BN 120.000.000.000 suBau tu xay dung ca ban caoCty CP Cao su Dien Bien9 3547/CTBL-TCKT 9/12/2013 SHB 28.727.400.000 suDlu tu cham soc cao su (tra ng cho RFC)

10 Cty CP Cao su Di$n Bien 913/CTBL-TCKT 7/4/2014 14.770.800.000SHB-Khanh Hoa

B2u tu xay dung ca ban caoCty CP Cao su Son La11 23 76/C S VN-TCKT 08/10/2012 SHB-TP.HCM 9.240.000.000 suBau tu xSy dung ca ban caoCty CP Cao su San La12 3211 /CTBL-TCKT 13/11/2013 SHB-TP.HCM 34.055.000.000 suBau tu cham soc cao su (tra ng cho RFC)

13 Cty CP Cao su San La 482/CTBL-TCKT 27/02/2014 SHB-TP.HCM 44.109.738.750

Bau tu xay dung co ban caoCty CP Cao su San La14 569/CTBL-TCKT 10/3/2014 SHB-TP.HCM 39.503.800.000 su

68

//&/ s-

B&o c&o tai chi'nh hgp nhat Cho n5m tai chlnh k€t thuc tai ngay 31/12/2019

TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHANS6 236 Nam Ky Khcri NghTa, Phirang 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam .

So tien bSo lanhNgay bao Don vi nhan bao lanh, uy th^cThir bao lanh sd Muc dfch bao lanhSTT Don vi diro’c bao lanh lanh USD VND

Diu tu xay dimg ca ban cao su + tra ng cho RFC271.592.000.0009/12/2013Cty TNHH MTV Cao su Huong Khe HT 3544/CTBL-C S VN SHE15

Diu tu xay dvmg co ban cao3832A/CTBL-CSVN 4.658.000.00027/12/201316 Cty TNHH MTV Cao su Quang Ngai SHE su

Dlu tu xay dung co ban cao52.244.370.00030/12/2013 SHB-Kh&nh H6aCty CP Cao su Lai ChSu II 3885/CTBL-TCKT17 suDau tu xfiy dung co ban cao61.082.948.000213/CTBL-TCKT 23/01/2014 SHB-Khanh Hoa18 Cty CP Cao su Lai Chau suDSu tu du &n NM CBG va du ^n rung

.?Cty CP G6 MDF VRG Kien Giang Vietinbank - HCM 477.000.000.0006/7/20171891/CTBL-TCKT19

Tong cong 1.828.762.354.750

r

69

li q7 ^ ^ . S>\^\

B£o c£o chinh hgp nhat Cho nam tai chinh kit thuc

tai ngav 31/12/2019

T|kP DOAN CONG NGHlEP CAO SU Vl£T NAM - CONG TY C6 PHAN So 236 Nam Ky Kh6i Nghia, Phu6ng 6, Qufin 3 TP. Hi Chi Minh, CHXHCN Vigt Nam

05. Nghifp vy va so du* c&c ben lien quan chu yen

a. Cic ben li§n quan c6 giao djch chu ylu trong n3m

Dja diem Quan hfBen lien quanCong ty lien ket C6ng ty lien kit C6ng ty li£n kit Cong ty HSn kit Cong ty li6n kit C6ng ty lien kit Cdngty lien ket Cong ty li£n ket C6ng ty lien kit

TP. Ho Chi Minh TP. H6 Chi Minh

C6ng ty CP Dau nr Xay dyng Cao su C6ng ty CP X&y d\rng Tir vdn dlu tir C6ng ty CP Go MDF VRG Dongwha Cong ty CP Chi spi Cao su VRG Sa do C6ng ty CP Chi bien Go Cao su Chu Pah Cong ty CP Cao su Ben Thanh Cong ty CP DTPT VRG Long Thanh Cong ty CP KD BOT Duemg DT.741 C6ng ty CP Khu cdng nghi|p Ho Nai

Blnh Phudc Dong Nai Gia LaiTP. Ho Chi Minh Ding Nai Blnh Phudc Dong Nai

b. Nghi|p vy giao djch chu yeu v61 cAc ben liin quan trong nSm

So tienNghifp vyBen lien quanVND

C6ng ty CP Dlu tu XSy dyng Cao su Bdn cAy cao su thanh ly BAn hang h6a djch vy Mua hang h6a djch vy

. 65.100.089.130 5.116.721.407

11.846.248.155

C6ng ty CP XSy dyng Tu vln dau tir 270.270.00057.620.146

BAn hAng h6a djch vy Mua hang h6a djch vy

85.274.554.302970.731.618

Cong ty CP Go MDF VRG Dongwha BAn cAy cao su thanh ty BAn hAng h6a djch vy

BAn hAng h6a djch vy Mua hAng h6a djch vy

Cong ty CP Chi syi Cao su VRG Sa do 24.980.850.000216.342.400

4^.1Cong ty CP Chi biln G6 Cao su Chu P5h BAn cAy cao su thanh ty 11.650.712.000Ml

C6ng ty CP Cao su Bln ThAnh NDoanh thu bAn mu cao su Mua hAng h6a djch vy

14.110.031.00055.000.000 'A

■■ft

rC6ng ty CP Khu cong nghifp Ho Nai BAn hAng h6a djch vy 76.032.000-I

• IPC6ng ty CP KD BOT Dudmg DT.741 BAn hAng h6a djch vy 375.380.953

70

B6o c£o tî chinh hgp nhat Cho nSm tii chfnh k4t thuc

tai ng^v 31/12/2019

T^P DOAN C6NG NGHlfP CAO SI) VI$T NAM - C6NG TY C6 PHAN S6 236 Nam Ky Khdi NghTa, Phu^mg 6, Quan 3 TP. H6 Chf Minh, CHXHCN Viet Nam

c. So du’ chu ylu v6i c^c ben Ii0n quan tai th6i diem 31/12/2019 nhy sau:

So tienNghifp vyBen lien quanVND

44.258.660.8163.852.000.0001.394.681.836

Cong ty CP B&u tir XSy d\mg Cao su Ph&i thu kh^ch h^ng Trd trirdc ngu6fi bdn Phî tra ngubfi bin

. 84.621.250 2.956.883.228

328.493.000

Cong ty CP Xiy d\mg Tir vin dû tir Phii thu khich hing Tri trudc cho ngubi bin Phii tra ngirdi bin

33.270.875.0052.051.110.950

CSng ty CP Go MDF VRG Dongwha Phii thu khich hing Ngu&i mua tri tiln tnrdc

56.389.892.220Phii thu khich hingCong ty CP Chi spi Cao su VRG Sa do

Cong ty CP Che bien Go Cao su Chu Pah Phii thu khich hing 3.334.057.655

C6ng ty CP Cao su Bin Thinh Phii tri ngudi bin 164.829.500

Tri trudc ngudi bin 9.468.573.000C6ng ty CP DTPT VRG Long Thinh

d. Giao djch v6i cic thinh vien chu chot cua Tap doin trong nim 2019

So tienThu nhip cua cic thinh vi§n chu ch6tVND

Thu nhap H6i d6ng quin trj vi Ban Tong Giim docThu nhip cua Ban kiim soilC$ng

6.203.616.000767.910.000

6.971.526.000

06. s6 lifu so sinh

So li?u so sinh trSn Bio cio tii chinh hgp nhat li so li?u cua Bio cio tii chinh hgp nhfo cho ky boat d$ng td ngay 01/06/2018 d£n ngiy 31/12/2018 da dugc kiem toin bdi C6ng ty TNHH Kiem toin vi Th&m djnh gii ViftNam (AVA). Mqt s6 chi ti§u da duq'c dieu chinh h6i t6 theo ket qui Ki£m toin Nhi Nude (Chi tilt xem tai thuyet minh s6 IV.27 ).

07. Phe duy^t Bio cio tii chinh hQp nhat

Bio cip tii chinh hgp nhlt cho nim tii chinh kit thuc tai ngiy 31/12/2019 cua Tap doin Cong nghi$p Cao su Vift Nam - C6ng ty C6 phln dupe Ban Ting Giim die ph§ duyft dl ban hinh vio ngi

i.

\)

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03 nam 2020. ■\

y^/tap doan\5> •^/cOng nghiepV

CAO SU* T NAMQ\c6ng ty c<5 phAn/^

_________Tong Giim dieNgudl lap biiu

Nguyen Hong MinhTP. Hi Chi Minh, Vi?t Nam Ngiy 26 thing 03 nim 2020

k! toin truing Pham Yin H6i Em Hu^nh Vin Bio

71

Bdo c&o tM chlnh hgp nh£t Cho nam tai chinh ket thuc

tai ngay 31/12/2019

T-4P DOAN CdNG NGHI|P CAO SU VlfiT NAM - C6NG TY C6 PHAN So 236 Nam Ky1 Khî NghTa, Phirdng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Vigt Nam

72

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DOAN CONG NGHIfP CAO SU VIET NAM CONG TY C6 PHAN BAO CAO … · 2020-04-09 · TAP DOAN CONG NGHIfP CAO SU Vl£T NAM - C6NG TY C6 PHAN S6 236 Nam Ky Khdi NghTa, Phirong 6, Quan 3,