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TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY CO PHAN (Th^nh lap tai nude Cong hoa Xa hoi Chu nghia Viet Nam)
*o:«?•2BAo CAO TAi CHINH Hgip NHAt GIO a NIEN DQ da DU’QiC soAt xet
CHO KY HOAT DONG TU’ NGAY 01/01/2021 DEN NGAy 30/06/2021 ★(9
.1
Th6ng 8 nSm 2021
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY CO PHANS6 236 Nam Ky Khai NghTa, Phirang 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
MUC LUC
NQIDUNG Trang
BAO CAO CUA BAN TONG GlAM DOC
bAo cAo soAt xet thong tin tAi chinh HOP nhAt giua NIEN DO
bAng cAn doi ke toAn hop nhAt giUa nien dO
bAo cAo ket quA ho at dOng kinh DOANH HOP nhAt GIUA NIEN DO
bAo cAo LU'U CHUYEN TIEN TE HOP NHAT GlO A NIEN DO
bAn thuyet minh bAo cAo tAi CHINH HOP nhAt giua NIEN DO
1 -2
3
4-7
8
9-100/11-66
VA-\%
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHANS6 236 Nam Ky Khai NghTa, Phu^mg 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
BAO CAO CUA BAN TONG GIAM DOCBan Tong Gi&m d6c Tap doan Cong nghiep Cao su Viet Nam - Cong ty Co phan ten giao djch quoc t4 Vietnam Rubber Group - Joint Stock Company (ten vi6t tat: VRG), sau day goi tat la ‘Tap doan’ trinh bay Bdo cdo cua minh va Bdo cdo tai chinh hop nhdt gitta nien do cua T^p doan cho ky boat dpng tir ngay 01/01/2021 d4n ngay 30/06/2021.
TAP DOAN
Tap dohn Cong nghiep Cao su Vi?t Nam tien than la Tong Cong ty Cao su Vi?t Nam dugc thanh lap theo QuySt djnh s6 252/TTg ngay 29/04/1995 cua Thu tirong Chinh phu tren ccr sa sap xep lai cac don vj quoc doanh sdn xuat, luu thong, sir nghiep ve cao su thupc trung uong va dia phirong.
Tap doan Cong nghiep Cao su Vipt Nam duac chuyen doi tir mo hlnh Tong Cong ty Nha nude sang to chuc va boat dpng theo mo hlnh Cong ty m? - Cong ty con theo Quy4t dinh so 249/2006/QB-TTg nghy 30/10/2006 cua Thu tirang Chinh phii.
Tap dohn Cong nghipp Cao su Viet Nam duac chuyen doi tir mo hlnh Cong ty me - Cong ty con sang Cong ty trach nhiem htfu han mpt thanh vien do Nha nude lam chu sd hdu theo Quy6t djnh sd 981/QD - TTg nghy 25/06/2010 cua Thu tudng Chinh phu.
Tap doan Cong nghipp Cao su Viet Nam boat dong theo Gidy chung nhan dang ky doanh nghipp Cong ty TNHH MTV sd 0301266564, dang ky lan ddu nghy 30 thang 06 ndm 2010, dang ky thay doi Idn 03 nghy 04 thdng 03 n3m 2014 va dang ky thay doi lan 04 ngdy 01 thang 06 nam 2018 chuyen ddi loai hlnh doanh nghipp thanh Cong ty Co phan do Sd Ke hoach va Dau tu TP. Ho Chi Minh cap.
So 236 Nam Ky Khdi Nghia, Phudng 6, Quan 3, TP. H6 Chi Minh So 177 Hai Ba Trung, phudng 7, quan 3, TP. H6 Chi Minh
0283 932 5235
fC
IK• Tru sd chinh• Dia chi giao djch• Dien thoai
VI’
0283 932 5234 0283 932 7341
HQI DONG QUAN TRI, BAN KIEM SOAT VA BAN TONG GlAM DOC
Thanh vien cua Hoi dong Quan trj trong ky va tai ngay lap Bao cdo nay nhu
6ng Trdn Ngpc Thuan6ng Huynh Van Bdo6ng Tran Due Thuan6ng Pham Van Thanh6ng Ha Van Khuong6ng Phan Manh Hung6ng Nguyen Hay
Cac thdnh vien cua Ban kiem sodt trong ky vd tai ngdy lap Bao cdo ndy nhu
6ng Do Khdc Thang6ng Tran Khac Chung6ng Giang Hoa Vu
Fax
sau:
Chii tich Thdnh vien Thdnh vien Thdnh vien Thdnh vien Thdnh vien Thdnh vien
sau:
Trudng ban Thdnh vien Thdnh vien
Thdnh vien cua Ban T6ng Gidm ddc trong ky vd tai ngdy lap Bdo cdo ndy nhu
6ng Huynh V3n Bao6ng Le Thanh Tu6ng Nguyln Tien Due6ng Trdn Cong Kha6ng Truong Minh Trung 6ng Le Thanh Hung6ng Tran Thanh Phyng
sau:
Tong Gidm d6c Phd Tong Gidm doc Phd Tong Gidm ddc Phd Tdng Gidm ddc Phd Tdng Gidm ddc Phd Tong Gidm doc Phd Tdng Gidm ddc
1
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHANS6 236 Nam Ky Khai Nghia, Phir6ng 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
KET QUA HOAT DQNG KINH DOANH HQP NHAT GIU’A NIEN DQ
Lgi nhuan sau thu6 thu nhap doanh nghiep cho ky boat dong tir ng^y 01/01/2021 d4n ng^y 30/06/2021 cua Cong ty me Tap doan 1.577.795.952.364 dong.
CONG BO TRACH NHIEM CUA BAN TONG GIAM DOC D6l Vdl BAO CAO xAl CHINH HQP NHAT GIU’A NIEN DQ
Ban Tong Gidm doc Tap do&n chiu tr&ch nhi|m ve viec lap B&o cao t^i chi'nh hop nhat giira nien do phan dnh trung thirc, hop ly tinh hlnh boat dpng kinh doanh hop nhat va tinh hinh liru chuyen tien hop nhat giira nien do cua Tap doan. Trong qud trlnh lap Bao cdo tai chinh hop nhdt gi&a nien do, Ban Tong Giam d6c Tap doan cam ket da tuan thu cac yeu clu sau:
• Xay dung va duy trl kiem sodt noi bp ma Ban T6ng Gidm d6c va Ban quan tri Tap doan xdc djnh la chn thigt de dam bao cho viec lap va trlnh bay Bdo cdo tai chinh hgp nhat giita nien do khong cdn sai s6t trpng yeu do gian lan ho§c do nham lan;
• Lira chon cdc chinh sach ke todn thich hop va dp dyng cdc chinh sdch ndy mot cdch nhat qudn;• Dira ra cdc ddnh gid vd dp doan hgp ly vd than trgng;• Neu r5 cdc chuan muc kg todn dirge dp dung co dirge tuan thu hay khong, c6 nhtfng dp dyng sai l?ch trpng ygu den
mire can phdi cong bo vd gidi thich trong Bdo cdo tdi chinh hgp nhdt gi&a nign do hay khong;• Lap vd trlnh bdy cdc Bdo cdo tdi chinh hgp nhat gitfa nign dg tren co sd tuan thii cdc Chudn muc kg todn, Che do kg
todn doanh nghiep Vipt Nam vd cdc quy dinh phdp ly c6 lign quan dgn viec lap vd trlnh bdy Bdo cdo tdi chinh hgpnhdt gitfa nign do;
• Lap cdc Bdo cdo tdi chinh hgp nhat gi&a nign dg dyra trgn co so boat dgng kinh doanh lign tuc, trir truong hgp khong the cho rang Tap dodn sg tigp tuc boat dong kinh doanh.
r=>3)NTi*eVAM
inBan Tong Giam d6c Tap dodn dam bdo rang cdc s6 kg todn dugc luu gi& de phan dnh tinh hlnh tdi chinh hgp nhdt gi&a nign dg cua Tap dodn, vai muc dg trung thuc, hgp ly tai bat cu th&i diem ndo vd dam bao rang Bdo cdo tdi chinh hgp nhdt gi&a nign dg tuan thu cdc quy djnh hign hdnh cua Nhd nude. Dong thbi co trdch nhigm trong vige bdo dam an todn tdi san cua Tap dodn vd thuc hien cdc bien phdp thich hgp dg ngdn chan, phdt hien cdc hdnh vi gian lan vd cdc vi pham khde.Ban Tong Gidm doc Tap dodn cam ket rdng Bdo cdo tdi chinh hgp nhat gi&a nign dg dd phan dnh trung thuc vd hgp ly tinh hlnh tdi chinh hgp nhdt gi&a nign dg cua Tap dodn tai th&i diem ngdy 30/06/2021, ket qud boat dong kinh doanh hgp nhat vd tinh hlnh luu chuygn tien te hgp nhat cho ky boat dgng tu ngdy 01/01/2021 den ngdy 30/06/2021, phu hgp vdi Chuan muc ke todn, Chg do kg todn doanh nghigp Vigt Nam vd tuan thu cdc quy djnh phdp ly c6 lign quan dgn viec lap vd trlnh bdy Bdo cdo tdi chinh hgp nhdt gi&a nign do.
CAM KET KHAC
Ban T6ng Gidm d6c cam kgt rdng Tap dodn tuan thu Nghi djnh 71/2017/NB-CP ngdy 06/06/2017 hudng dan vg qudn trj Cong ty dp dung doi v6i cong ty dai chung vd Tap dodn khong vi pham nghTa vu cong b6 thong tin theo quy djnh tai Thong tu so 96/2020/TT-BTC, ngdy 16/11/2020 cua Bg Tdi chinh hudng dan cong bo thong tin trgn Thj trudng chung khodn.
/^ThaYTTT^^vffSllMien cho Ban Tong Gidm dde, fy/TAP boan\^\'vc6ng ng^iep\i>\\
HvrIM ' ★c<5 ph/n
V?- /'PW0'
Hirfnh VSn BaoTong Gidm docTP. Ho Chi Minh, Vi$t Nam Ngay 12 thdng 08 ndm 2021
2
Cong ty TNHH Kiem loan va Tham djnh gia Viet Nam
Dia chi: Tang 14 Ida nha Sudico, difdng Me Tri P. My Dinh 1, Q. Nam TC/ Liem, Ha Noi, Viet Nam Tel: (+84 24) 3868 9566 / (+84 24) 3868 9588 Fax: (+84 24) 3868 6248 Web: kiemtoanava.com.vn
Awl®
So: 540/BCKT/TC/NV9
BAO CAO SOAT XET THONG TIN TAI CHINH HOP NHAT GIU A NIEN DO
Ki'nh gui: Hoi dong Quiin tri, Ban kiem scat va Ban Tong Giam doc Tap doan Cong nghiep Cao su Viet Nam - Cong ty Co phan
Chung toi da soat xet Bao cao tai chinh hap nhat gifra nien do kern theo ciia Tap doan Cong nghiep Cao su Viet Nam - Cong ty C6 phan (goi tat la "Tap doan") dirge lap ngay 12/08/2021 tir trang 4 den trang 66, bao gom: Bang can doi ke toan hop nhat tai ngay 30/06/2021, Bao cao kh qua boat dgng kinh doanh hap nhat, Bao cao luu chuyen tien te hap nhat cho ky ke loan 6 thang k6t thuc cung ngay va Ban thuyet minh Bao cao tai chinh hap nhat kem theo (goi chung la "Bao cao tai chinh hap nhat giira nien do")
Track nhiem ciia Ban Tong Giam doc
Ban T6ng Giam doc Tap doan chiu trach nhiem lap va trinh bay trung thuc va hap ly Bao cao tai chinh hap nhat giua nien do theo chuan muc ke loan, che do ke toan Viet Nam va cac quy dinh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinh hap nhat giua nien do va chiu trach nhiem v6 kiem soat noi bo ma Ban T6ng Giam d6c xac dinh la can thiSt d6 dam bao cho viec lap va trinh bay Bao cao tai chinh hap nhat giua nien do khong co sai sot trong yeu do gian Ian hoac nham Ian.
Track nkiem ciia Kiem toan vien
Trach nhiem ciia chung toi la dua ra ket luan ve Bao cao tai chinh hap nhdt giua nien dg dua tren ket qua soat xet cua chung toi. Chung toi da thuc hien cong viec soat xet theo Chuan muc Viet Nam v6 hgp dong dich vu soat xet s6 2410 - Soat xet thong tin tai chinh giua nien do do kiem toan vien doc lap ciia dan vj thuc hien.
Cong viec soat xet thong tin tai chinh giua nien do bao gom viec thuc hien cac cuoc phong vln, chii yeu la phong van nhung nguai chiu trach nhiem ve cac van de tai chinh ke toan, va thuc hien thu tuc phan tich va cac thu tuc soat xet khac. Mot cuoc soat xet ve ca ban co pham vi hep han mot cuoc kiem toan dirge thuc hien theo cac chuan muc kiem toan Viet Nam va do vay khong cho phep chung toi dat dugc su dam bao rang chung toi se nhan biet dugc tat ca cac vSn de trgng yeu co the dugc phat hien trong mot cuoc kiem loan. Theo do, chiing toi khong dua ra y kien kiem loan.
Ket luan ciia Kiem toan vien
12*.
HhTO:91-N
Can cu tren ket qua soat xet ciia chiing toi, chung toi khong thay co van de gi khien chiing toi cho rang Bao cao tai chinh hgp nhat giua nien do dinh kem khong phan anh trung thuc va hgp ly, tren cac khia canh trgng yeu, tinh hinh tai chinh ciia Tap doan tai ngay 30/06/2021 va ket qua boat dong kinh doanh va luu chuyen tien te ciia dan yi cho ky boat dong 6 thang ket thuc cimg ngay, phu hgp vai chuan muc ke loan, che do ke toan Viet Nam va cac quy dinh phap ly co
fia^dec lap va trinh bay Bao cao tai chinh hgp nhSt giua nien do.lie
^XCONG TYX<+o', NHHco
5 KIEM TOAN *\M THAM DINH G>f♦
Mai Quang Hiep Pko Tong Giam docGiay chung nhan dang kyhanh nghe kiem toan so 1320-2018-126-1Thay mat va ctai (lien choCong ty TNHH Kiem toan va Tham djnh gia Viet Nam (AVA)Ngay HD thang 2 nam 2021 Ha Noi, CHXHCN Viet Nam
3
Thilnh vifen H5ng kiem loiln MCI Quiff ifmgiworldwide •
—
B£o c&o chfnh hpp nhat giQ-a nien Cho ky ho^t dgng tir ng^y 01/01/2021
den ng£y 30/06/2021
T^P DOAN C6NG NGHIfiP CAO SU Vl£T NAM - CONG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phirdrig 6, Quan 3 TP. H6 Chi Minh, CHXHCN Vigt Nam
X
BANG CAN ©6l KE TO AN HQfP NHAT GltfA NIEN 1)0 T?i ng^y 30 thing 06 nim 2021
Don vj tfnh: VND
Thuyetminh
M3x TAI SAN so100 A. TAI SAN NGAN HAN110 I. Tien v& cic khoin tiroTig diro'ng tien111 1. Tien112 2. Cic khoin tuong dirong tien120 II. Bail tirt&i chfnh ngSn han121 1. Chumg khoin kinh doanh122 2. Dy ph6ng giim gii chung khoin kinh doanh (*)123 3. Dau tu nim gitt den ngiy dio han130 III. Cic khoin phii thu ngin h?n131 1. Phii thu ngin hgn cua khich hing132 2. Tri trudc cho ngudi bin ngin hyn133 3. Phii thu n§i bg ngin h^n134 4. Phii thu theo tien dg ke hoach hgp dong xay dyng135 5. Phii thu ve cho vay ngin han136 6. Phii thu ngin h^n khic137 7. Dy phdng phii thu ngin h^in kh6 d6i (*)139 8. Tii sin thieu chd xu ly140 IV. Hing ton kho141 1. Hing t6n kho149 2. Dy phdng giim gii hing t6n kho (*)150 V. Tii sin ngin hgn khic151 1. Chi phi tri trudc ngin han152 2. Thue GTGT dugc khau trir153 3. Thue vi cic khoin khic phii thu Nhi nude154 4. Giao dich mua bin lyi trii phieu CP155 5. Tii sin ngin hyn khic
30/06/2021 01/01/202121.933.579.524.870 22.166.796.521.089
6.557.563.381.869 5.528.283.614.8301.755.158.457.869 2.082.342.025.8354.802.404.924.000 3.445.941.588.9958.856.546.888.260 10.764.750.681.992
1.163.634.161 (68.237.000)
8.855.451.491.099 2.460.422.770.871
891.992.616.444 585.622.722.752
V.01
V.021.163.634.161(68.237.000)
10.763.655.284.8312.949.233.801.2521.285.708.497.811
525.474.388.619V.03 -s
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10.542.940.0991.159.780.790.064(246.353.100.754)
58.836.802.2663.177.458.660.1053.190.020.240.163
(12.561.580.058)881.587.823.76578.945.984.898
499.844.996.299302.796.842.568
■ hV.05. 10.547.546.3101.301.039.490.409(236.775.894.710)
63.239.772.8132.079.297.700.052
.2.094.198.541.501(14.900.841.449)845.230.722.963
79.919.021.398517.320.841.207247.990.860.358
x-V.06
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V.09
V.10
Cdc thuyet minh tie trang 11 den trang 66 la mgt bo phgn h<?p thanh cua Bdo cdo tdi chinh hgp nhat giiea nien dg
4
Bio cio t&i chfnh h«?p nh&t gifra nien Cho ky boat dOng tir ngiy 01/01/2021
den ngiy 30/06/2021
T^.P DOAN CONG NGHIfiP CAO SU VI|T NAM - CONG TY C6 PHANSo 236 Nam Ky Khoi NghTa, Phirbng 6, Quan 3TP. H6 Chi Minh, CHXHCN Vi$t Nam
BANG CAN DOI KE TOAN HQP NHAT Gift A NIEN ©0 (Tiip theo) Tai ngiy 30 thing 06 n5m 2021
Don vj tmh: VNDThuyet
minhM3̂ TAI SAN
30/06/2021 01/01/2021200 B. TAI SAN DAI HAN210 I. Cic kho&n phii thu dii ban211 1. Phai thu dii ban cua khich hing212 2. Tri trudc cho ngiriri bin dii han215 3. Phai thu ve cho vay dii han216 4. Phai thu dii han khic219 5. Dy phdng phii thu dii han kh6 d6i (*)220 II. Tii sin co djnh221 1. Tii sin co dinhhxhi hlnh
- Nguyen gid- Gid trj hao mdn luy ke
224 2. Tii sin co djnh thue tii chinh225 - Nguyen gid
- Gid trj hao mdn luy ke 227 3. Tii sin co djnh vo hinh
- Nguyen gid229 - Gid trj hao mdn luy ki230 III. Bat d§ng sin d&u tir
- Nguyen gid232 - Gid trj hao mdn ffiy ke240 IV. Tii sin dd dang dii han241 1. Chi phi sin xu&t kinh doanh da dang dii han242 2. Chi phi xiy d^mg ca bin db dang 250 V. Dau tir tii chinh dii han252 1. Biu tir vio c6ng ty lien doanh, lien ket253 2. D&u tir g6p von vio don vj khic254 3. D\r phdng dau tir tii chinh dii han (*)255 4. Dau tir nim giO den ngiy dio han260 VI. Tii sin dii han khic261 l.Chiphltritnrdcdiihan262 2. Tii sin thue thu nhap hoin ki263 3. Thiet bj, vat tir, phy tiing thay the dii hyn268 4. Tii sin dii hyn khic269 5. Lgi the thirang myi270 TdNG CQNG TAI SAN
57.069.162.754.256 58.111.382.571.363736.244.027.770692.297.668.783
V.03V.04 75.108.789.668
882.879.010.56576.231.460.209
888.872.715.844V.05V.06 189.543.651.672 . 236.485.151.852
(455.233.783.122).;. (465.345.300.135)32.603.063.192.107 30.562.373.856.09532.488.033.107.292 30.447.298.572.26248.137.631.821.853 ' 45.226.523.489.496
(15.649.598.714.561) (14.779.224.917.234)1.068.733.331
1.251.200.000 (182.466.669)
113.961.351.484 188.300.658.361 (74.339.306.877)
1.455.194.781.176 2.090.999.851.777 (635.805.070.601)
15.112.746.189.600 186.053.013.389
14.926.693.176.211 3.136.777.933.765 2.436.975.718.549
354.526.105.622 (20.223.866.166)365.499.975.760
4.069.082.988.825 3.813.918.188.671
202.852.537.204 48.675.183.238
V.ll.*222 O'
223
V.13 1.225.133.3331.251.200.000
(26.066.667)113.850.150.500185.271.829.046(71.421.678.546)
1.476.180.958.4522.057.205.481.486(581.024.523.034)
18.001.721.557.03694.510.332.841
17.907.211.224.1953.163.027.862.5802.617.891.001.807
354.526.105.622(26.329.784.049)216.940.539.200
4.171.834.309.4303.780.113.336.957
319.321.450.27666.807.658.915
226•vV.12
228
V.14231
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V.17 3.637.079.712 5.591.863.28279.002.742.279.126 80.278.179.092.452
Cdc thuyet minh /i> trang 11 den trang 66 Id mgt bp phpn hpp thdnh cua Bdo cdo tdi chinh hpp nhdt giua nien dp
5
Bio cio t&i chfnh hgp nhat giG’a nien dp Cho ky boat dpng tir ngiy 01/01/2021
den ng&y 30/06/2021
TAP DOAN C6NG NGHI$P CAO SU Vl£T NAM - CONG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phirdug 6, Quan 3 TP. H6 Chi Minh, CHXHCN Vigt Nam
BANG CAN BOIKE TO AN HQiP NHAT GltTA NIEN DO (Tiep theo) T^i ngiy 30 thing 06 nim 2021
Don vj tlnh: VNDThuyet
minhMSx NGUON VON so300 C.NOPHAITRA310 I. Ng’nginh^n311 1. Phai tri ngu&i bin ngin han312 2. Ngudi mua tra ti6n tnrdc ngin han313 3. Thue vi cic khoin phii npp Nhi nude314 4. Phii tri ngudi lao dpng315 5. Chi phi phii tri ngin han316 6. Phii tri n§i bp ngin hpn317 7. Phii tri theo tien dp ke hoach hpp d6ng xiy d\mg318 8. Doanh thu chua th\rc hi^n ngin han319 9. Phii tri ngin h^n khic320 10. Vay vi np thue tii chinh ngin han321 11. D\r phbng phii tri ngin hgn322 12. Qup khen thudng, phuc Ipi323 13. Qupblnh 6n gii324 14. Giao dich mua bin lai trii phi£u Chinh phu330 II. Np dii h^n331 1. Phii tri ngudi bin dii han332 2. Ngudi mua.tri tiln tnrdc dii han333 3. Chi phi phii tri dii han334 4. Phii tri npi b0 \h von kinh doanh335 5. Phii tri npi bp dii han336 6. Doanh thu chua thpc hifn dii han337 7. Phii tri dii hpn khic338 8. Vay vi np thue tii chinh dii hpn339 9. Trii phieu chuyen d6i340 10. Co phieu uu dii341 11. Thue thu nhap hoin lai phii tri342 12. Dp phdng phii tri dii han343 13. Quy phit tri6n khoa hpc cong ngh|
30/06/2021 01/01/202126.209.858.439.388 28.847.527.041.151
8.651.728.133.707 11.015.038.357.982883.550.860.118 669.395.695.231 472.286.680.458
V.18 853.856.860.323 528.183.145.533 539.250.538.033
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V.19V.10
V.20
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18.155.643.227900.884.137.719
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22.024.642.356 1.133.689.616.629
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7.686.188.065.702
8.674.684.376.708 258.525.613.778
8.335.213.987.508 ,
V.22V.23
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403.449.640.702 407.218.581.383
Cdc thuyet minh tii trang 11 din trang 66 la mfr bp phpn h<?p thdnh cita Bdo cdo tdi chinh hpp nhdt giua nien ct<?
6
B&o c£o t^i chfnh hpp nhat giQ^ nien dg Cho ky ho^it dgng tir ng^y 01/01/2021
den ng£y 30/06/2021
T^P DOAN CONG NGHIf P CAO SU Vl£T NAM - CONG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phudug 6, Qu$n 3 TP, H6 Chi Minh, CHXHCN Vi|tNam
BANG CAN B6l KE TOAN HOP NHAT G1UA NIEN Dp (Tilp theo) Tai ng&y 30 thdng 06 n&m 2021
Don vi tlnh: VND
Thuyetminh
M3x nguOn v6nso400 D. VON CHU SO HlTU410 I. Von chu sd1 hfi-u411 1. Von g6p cua chu sd hthi
- Co phieu phd thong co quyen bieu quyet 411b - Co phieu mi dai412 2. Th&ng dir von c6 phdn413 3. Quyen chpri chuyen doi trdi phieu414 4. Von khdc cua chu sd hChi415 5. Co phieu quj?416 6. Chenh l?ch ddnh gid lai tdi san417 7. Chenh l?ch ty gid hoi dodi418 8. Qup dau tir phdt trien419 9. Qu^ h6 trgr sdp xep doanh nghigp420 10. Quy khdc thupc v6n chu sd hQu421 11. Lpi nhudn sau thul chira phan phoi
- Lpi nhuqn sau thue chira phan phoi liiy ki den cudi ky tru&c
- Lqi nhugn sau thue chira phan phoi ky nay422 12. Nguon von dau Ur xay dyng co bdn429 13. Lpi ich c6 dong khong kilm sodt430 II. Ngu^n kinh phi vd quy khdc431 1. Nguon kinh phi432 2. Nguon kinh phi dd hlnh thdnh tdi san c6 djnh440 tOng cQng nguon v6n
30/06/2021 01/01/2021V.24 52.792.883.839.738 51.430.652.051.301
52.672.140.827.411 51.388.662.947.62640.000.000.000.000 40.000.000.000.00040.000.000.000.000 40.000.000.000.000411a
153.449.721.131... 128.490.446.460a
10.591.031.002(959.568.311)
(1.577.764.667.264)776.765.213.484
3.559.398.137.970
10.591.031.002 • (71.832.156.784)
(1.576.525.667.264) 1.027.509.033.695 3.445.109.742.483
>
I*
1.264.574.2425.372.882.518.185
6.986.344.3274.574.989.151.798
421a 3.795.086.565.821 804.259.262.167
421b 1.577.795.952.364 3.770.729.889.631
4.376.513.866.972120.743.012.327
(16.774.791.492)137.517.803.819
3.843.345.021.90941.989.103.675
(103.762.566.063)145.751.669.738
V.25
79.002.742.279.126 80.278.179.092.452
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Ph^m V5n Hdi EmNgudi lap biiu Nguyln Hong MinhTP. h6 Chi Minh, Vi^t Nam Ngdy 12 thdng 08 ndm 2021
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Cdc thuyit minh tir trang 11 din trang 66 la mqt bq phan hpp thdnh cua Bdo cdo tdi chink h(rp nhdt giua nien dq
1
B£o c£o chfnh h(fp nhat gi&a nien d$ Cho ky boat dpng tir ngiy 01/01/2021
den ngfry 30/06/2021
T^P DOAN CONG NGHIfP CAO SU Vl£T NAM - CONG TY C6 PHANSo 236 Nam Ky Khdi NghTa, Phudng 6, Quin 3TP. Ho Chi Minh, CHXHCN Vi?t Nam
BAO CAO KET QUA HOAT BQNG KINH DOANH HQP NHAT GlCA MEN OQCho k* boat dOng tir ngiy 01/01/2021 den ngiy 30/06/2021
Don vj tlnh: VND i ir ngay ui/ui/^uiu
den ngiy ^n/n^nn^n
tu* ngay ui/ui/^iui den ngiy
Thuyltminh
MS CHi TIEUxSO
(1) (2) (3) (4) (5)1 1. Doanh thu bin h&ng v& cung cap djch vy2 2. Cic khoin giim tnr doanh thu
10 3. Doanh thu thuHin ve bin hing vi cung cap djch vy (01 -
VI.01 10.550.905.716.166 5.964.694.307.872VI.02 7.402.149.390 12.192.345.059
VI.03 10.543.503.566.776 5.952.501.962.81302)
11 4. Gii von hing bin
5. Lyi nhuyn g$p ve bin hing vi cung dip djch vy (10 -VI.04 7.500.120.049.181 . 4.766.993.137.713
3.043.383.517.595 1.185.508.825.10011)21 6. Doanh thu boat dpng tii chfnh22 7. Chi phf tii chfnh
23 Trong do: Chi phi lai vay24 8. Phan lii hoic lo trong cong ty lien doanh, lien ket25 9. Chi phf bin hing
26 10. Chi phf quin ly doanh nghi^p
.0 11. Lyi nhuan thuiri tu- hoyt d§ng kinh doanh (20+21- 22+24-25-26)
31 12. Thu nhyp khic32 13. Chi phf khic
40 14. Lyi nhuyn khic (31 - 32)50 15. T6ng lyi nhu^n ke toin trutfc thue (30+40)51 16. Chi phf thu4 TNDN hiyn hinh52 17. Chi phf thue TNDN hoin lyi60 18. Lyi nhuin sau thue thu nhap doanh nghi^p (50-51-52)61 19. Lyi nhuyn sau thue cua cong ty m$62 20. Lyi nhuan sau thue cua co dong khdng kiem soit
70 21. Lii co bin tren c6 phieu
VI.05 372.790.226.552 447.822.049.138298.476.482.543 347.127.940.718285.099.743.961 296.989.177.500200.355.107.178 201.044.066.323 125.679.927.264
539.426.702.002
VI.06
VI.07 180.019.784.270VI.08VI.09 882.239.833.506
2.234.768.468.953 801.116.088.524
VI. 10 431.842.682.57598.162.864.394
333.679.818.1812.568.448.287.134
323.863.692.753
229.717.382.217 60.677.582.614
169.039.799.603 970.155.888.127 297.983.819.800
(37.647.853.616) (169.426.013.020)2.282.232.447.997 841.598.081.3471.577.795.952.364 628.540.134.686
704.436.495.633 213.057.946.661394
>------TAP DOAN
Cd)NG NGHI^pX^Vl igao su ' Wy ft
VIET NAM//l/tyc6
VI. n
VI.12VI.13
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Ke toin trirdug
Pham Vin H6i Em
Ngu-di lap bieu Nguyen H6ng Minh TP. Ho Chf Minh, Viyt Nam Ngiy 12 thing 08 nim 2021
X6ng Giim doc Huynh Vin Bio
Cac thuyit minh tie trang 11 den trang 66 la mot b<?phdn hgp thdnh cua Bdo cdo tdi chinh hgp nhdt giita nien d$
8
TAP DOAN CONG NGHIfP CAO SU Vl£T NAM - CONG TV C6 PHAN So 236 Nam Ky Khai NghTa, Phu6ng 6, Qu£n 3 TP. H6 Chi Minh, CHXHCN Viet Nam
B^o c^o t^i chfnh hgp nhat gifl-a nien Cho ky ho^t dpng tir ng^y 01/01/202i
den ngay 30/06/2021
BAO CAO KET Ll/U CHUYEN TIEN T$ HQE NHAT GlfA NIEN ©O
Cho ky boat dpng tir ng^y 01/01/2021 den ng<iy 30/06/2021 Theo phirong ph^p gidn tiep
Dorn vj tmh: VND
Ma Thuy4t Tirngay 01/01/2021 TCrngay 01/01/2020 minh den ng£y 30/06/2021 d^n ngiy 30/06/2020
CHITIEU
1. Lun chuyen tien tir ho^t dpng kinh doanh 01 1. Lqi n/tugn trtr&c thue
2. Dieu chink cho cdc khodn 02 . Khau hao tki s&n co djnh03 - Cdc khodn dp phdng04 - Lai, lo ch^nh Ipch ty gid hoi dodi do ddnh gid lai cdc
khodn myc tien t? c6 goc ngoai t?05 - Lai 15 tir hopt dpng dau tir06 - Chi phi lai vay07 - Cdc khodn dieu chinh khdc
3. L(ri nhu$n tit hopt dgng kinh doanh tne&c thay doi von imt dgng
09 - Tang, gidm cdc khodn phai thu10 . T3ng, gidm hdng ton kho11 - Tdng, gidm cdc khodn phai tra (Kh6ng ke lai vay phai
trd, thue thu nhyp doanh nghipp phdi npp)12 - Tang, gidm chi phi trd tmdc13 - Tdng, gidm chimg khodn kinh doanh14 - Ti^n lai vay da trd15 - Thue thu nhap doanh nghi?p da npp16 - Tien thu khdc tir boat dpng kinh doanh17 - Tien chi khdc cho hoyt dpng kinh doanh20 Lieu chuyen tien thutin tie float dpng kinh doanh
II. Lira chuyen tien tfr boat dpng dau tir21 1. Tien chi de mua sdm, xdy dpng TSCD vd cdc tdi sdn
ddi han khdc22 2. Tien thu tir thanh ly, nhirpng bdn TSCD vd cdc tdi sdn
dai han khdc23 3. Ti£n chi cho vay, mua cdc cong cy np cua don vi khdc24 4. Tien thu hoi cho vay, bdn lyi cdc cong cy np don vj
khdc25 5. Tien chi dau tu gdp von vdo don vj khdc26 6. Tiln thu h6i dau tu gdp von vdo don vi khdc27 7. Ti£n thu lai cho vay, co tuc vd Ipi nhudn dupe chia 30 Lieu chuyin tien thudn tit hogt dpng dhu tit
2.568.448.287.134812.772.210.306
1.095.174.813.890(12.848.489.372)
970.155.888.127535.152.576.012920.521.137.459(97.090.356.662)
7.386.007.031 (3.813.283.673)
(581.454.098.612)296.989.177.500
(553.574.497.797) ,, f 276.634.376.554
{<'O'.
083.381.220.497.440 1.505.308.464.139 5
★533.291.700.337
(1.095.821.698.662)
(338.506.905.627)
(32.831.815.214)
387.902.002.888(11.226.791.229)
(299.571.792.487)
(192.563.501.383)
(234.167.299.622)(49.247.345.340)
1.974.098.610.830
(149.065.686.792)(348.058.498.802)1.304.590.611.496
(3.841.974.254.740)(1.644.659.446.910)4.138.035.744.142
(385.226.042.581) (392.589.799.958)
122.058.986.145 237.609.343.748
(3.069.771.690.820) (3.496.449.778.530)
2.050.796.678.945 2.101.358.994.823
(18.515.000.000) (44.580.593.000)
273.860.510.237(1.026.796.558.074)
275.226.471.515(1.319.425.361.402)
Cac thuyet minh tit trang 11 din trang 66 la mpt bp phpn hgp thanh cua Bdo cdo tdi chinh h<?p nhdt giiea nien dp
9
Bdo c4o t^i chfnh hp'p nhat giO^ nien Cho ky ho^it dpng tu ng^iy 01/01/2021
den ng^y 30/06/2021
T^P DOAN CONG NGHIfP CAO SU Vl£l NAM - CONG TV C6 PHAN So 236 Nam Ky Khai NghTa, Phirdng 6, Quan 3 TP. Ho Chi Minh, CHXHCN Vi?t Nam
BAO CAO KET LUtJ CHUYEN TIEN T$ HQfP NHAT GlCTA NIEN BO (Tiep theo)Cho ky ke to^n tir ng^y 01/01/2021 den ngky 30/06/2021
Theo phircmg ph^p gidn tiepDon vj tinh: VND
Thuyet TCr ngiy 01/01/2021 Tit ng&y 01/01/2020minh din ngily 30/06/2021 din ngiy 30/06/2020
M3CHiTlfeU
III. Lira chuyin tien tir ho^tt d§ng tk\ chlnh31 1. Tien thu tir ph3t h3nh co phiiu, nh$n v6n g6p cua chu
so hOn32 2. Tiin tr3 l^i v6n g6p cho c3c chii sd hihi, mua l?i c6
phieu cua doanh nghi^p da phdt h3nh33 3. Tiinthutirdi vay34 4. Tien tra ng goc vay35 5. Tien tr3 ngf goc thue t3i chinh36 6. Co tire, Igi nhuan da tra cho chii sd h&u40 Uru chuyin tien thu in tic hoQt d$ng tdi chinh 50 Luti chuyin tiin thuan trong (50 = 20+30+40)60 Tien v3 tu’ong duxmg tien dau nSm
61 Anh hirdhg cua thay doi ty gid h6i dodi quy doi ngoai t?
Tien \k tirong du-ong tien cuoi (70 = 50+60+61)
1.954.274.965.100 , : 2.479.854.256.204(4.012.993.242.516) (2.330.515.157.745)
(15.855.134.582) ■ (2.074,573.411.998)
1.036.665.774.070 5.528.283.614.830
(121.485.624.939)27.853.473.520
(2.936.231.334.792)7.114.787.951.797
*
y.
(7.386.007.031) 3.813.283.673%
6.557.563.381.869
(/S?/TAP DOAN\5\c6ng nghiepX^A
^ cao su milAyeetnam/™
tyc<5 PhAn J^/T'
%4.182.369.900.678
Ke to4n tru-dng
Pham VSn Hdi Em
Ngu'dl lip bieu Nguyen Hing MinhTP. H6 Chi Minh, Vi§t Nam Ngiy 12 th6ng 08 nam 2021
Gidm die Huynh V8n Bio
Cdc thuy&t minh tir trang 11 din trang 66 Id mgt b$ phdn hpp thdnh cua Bdo cao tdi chinh hgrp nhdt giua nien do
10
TAP DOAN CONG NGHIfP CAO SU Vlf T NAM - CONG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phirdng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Vi|t Nam
B6o c^o t^i chfnh hgp nhat giQ'a nien dg Cho ky boat dgng tCr ng&y 01/01/2021 den ng^y 30/06/2021
BAN THUYET MINH BAO CAO XAl CHINH HgtP NHAT GlCrA NIEN ©0Cho ky hogt dpng t£r ng&y 01/01/2021 din ng^y 30/06/2021
I. DAC DIEM HOAT DONG CUA TAP DOAN
01. Hinh thu-c so- hflu von
Tap docin C6ng nghigp Cao su Vigt Nam tiln than 1^ Tong C6ng ty Cao su Vigt Nam dugc th^nh ISp theo Quyet djnh so 252/TTg ngjiy 29/04/1995 cua Thii tirdng Chinh phu tren co sd sSp xep lai cdc don vj quoc doanh sdn xuat, hru thong, sg nghigp ve cao su thuOc trung uong v& dja phuong. T^p do^n Cong nghi^p Cao su Vigt Nam dir<?c chuyln d6i tir.mo hinh Tong Cong ty Nh& nude sang to chuc vd boat dOng theo mo hinh Cong ty mg - C6ng ty con theo Quyet djnh so 249/2006/QD-TTg ng&y 30/10/2006 cua Thu tudng Chfnh phu. Tap do&n Cong nghigp Cao su Vigt Nam dugre chuyen doi tu md hinh Cdng W mg - Cong ty con sang Cong ty tr&ch nhigm hOu han mgt th^nh vien do Nh4 nude lim chu sd htfu theo Quyet djnh so 981/QD - TTg ngiy 25/06/2010 cua Thu tudng Chfnh phu.
T$p dodn Cong nghigp Cao su Vigt Nam hogt dOng theo Giay chumg nhgn dang ky doanh nghi$p Cdng ty TNHH MTV so 0301266564, dang ky \kn dk ngdy 30 thdng 06 nSm 2010, dang ky thay doi l4n 03 ngdy 04 thdng 03 n3m 2014 \h dang ky thay doi lan 04 ngdy 01 thang 06 nam 2018 chuyen doi logi hinh doanh nghi$p thdnh Cdng ty C6 phin do Sd Ke hoach vd Dau tu TP. Hb Chf Minh cap.
• Ten giaodjeh quoc tl: Vietnam Rubber Group-Joint Stock Company• Ten viet tat: VRG• Try sd chfnh: S6 236 Nam Ky Khdi NghTa, Phudng 6, Quan 3, TP. Hd Chf Minh• Dja chi giao djeh: S6 177 Hai Ba Trung, Phudng 7, Qugn 3, TP. Hd Chf Minh• Dignthogi: 0283 932 5234• Website: http://www.vnrubbergroup.com
02. LTnh vyc kinh doanh
LTnh vyc kinh doanh cua T$p dodn bao gom: Trong, khai thde va kinh doanh sdn pham tir cdy
03. Ng&nh nghe kinh doanh
Hoat dpng chinh cua Tap dodn bao gdm: Trong, cham sdc, khai thde, che bien mu vd kinh doanh mu cao su; Trong rung vk san xudt kinh doanh c^c skn phdm gd (bao gdm ck go nguyen ligu va go thanh pham); T6 chuc nghien cuu, tu van chuyen giao cdng nghg trong san xuat, che bien, kinh doanh ede san pham td cay cao su va cay rimg trong; Cdng nghigp sdn xuat, kinh doanh san pham cdng nghigp cao su, nguyen phy ligu nganh cao su; Co khf: due, edn th^p; Sua chtta, lap rdp, che tgo ede sdn phkm co khf vd thilt bj cdng nghigp khde (khdng due, sat thdp vd chi tgo sdn pham ca khf vd thilt bj^ cdng nghigp tgi try sd); Dau tu, kinh doanh kit cau hg tang vd bat dpng sdn (tren co sd dat trong cay cao su chuytm doi myc dfch su dyng theo quy hogch cua dja phuorng); Hoyt dpng tdi chfnh, tfn dyng vd djeh vy tdi chfnh; Cdng nghigp dien: dau tu, xay dung, khai thde, vgn hdnh ede nhd mdy phdt nhiet dign, thuy dign, phong dign; Kinh doanh dign theo dung quy djnh cua phdp lugt; Dau tu phdt triln, to chuc qudn ly, khai thde cdng biln, ben thuy npi dja vd vgn tdi dudng bp, dudng thuy; Sdn xuat, kinh doanh: Vdt ligu xay dyng, vgt tu ndng nghigp (khdng sdn xult tgi try sd); Cap nude, xu ly nude thai (khdng hogt dpng tgi try sd), djeh vy trong ITnh vyc bdo vg mdi trudng; Cdc djeh vy: Do dye ban do, tu vdn dau tu (trir tu van tdi chfnh, kl todn); Khoa hpc cdng nghg, tin hpc, kiem djnh, gidm djnh hdng hda; In an (tr£r in trdng bao bi kim logi vd in tren sdn pham vdi, spi, dgt, may, dan tgi try sd), sdn xuat, thuong myi, khdeh san (khdeh syn phai dat tieu chuan sao vd khdng hoat dpng tgi try sd), du Ijch, xuat khau lao dpng; Chan nudi gia sue (khdng hogt dpng tai try sd).
04. Chu ky sdn xuat, kinh doanh thdng thudng
Hoyt dpng sdn xuat, kinh doanh thdng thudng cua T$p dodn Id 12 thdng.
Chu ky san xuat kinh doanh binh quan cua ngdnh, ITnh vyc: 12 thdng.
05. B$c dilm hogt d§ng cua doanh nghi|p trong k^ c6 Snh hudng den Bdo cdo tdi chfnh hyp nh£t giira nien dp
Sdp nitap Cons tv Tdi chfnh TNHH Mdt thanh viin Cao su Viet Nam:
Trong n3m 2015, Cdng ty Tdi chfnh TNHH Mpt thanh vien Cao su Vigt Nam dupe sdp nhgp vdo Cdng ty mg - Tgp dodn Cdng nghigp Cao su Vigt Nam theo quylt djnh so 1634/QD-TTg ngdy 22/09/2015 cua Thu tudng Chfnh phu. Hien tgi, cdc khodn np xdu nhgn sdp nhgp tu Cdng ty Tdi chfnh TNHH Mpt thdnh vien Cao su Vigt Nam tilp tyc dupe Tdp dodn thu hdi vd xu ly.
&%y
0283 932 5235 Fax: 0283 9327 341 /A
cao su.
11
B&o cdo t^i chfnh hg’p nhat gifra nien dO Cho ky ho^t d^ng tir ng^y 01/01/2021
din ng£y 30/06/2021
If P DOAN C6NG NGHIEP CAO SU VI$T NAM - CONG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phudng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Vigt Nam
Thons tin co phhn hda:
Ng&y 01/06/2018, T$p doin Cong nghifp Cao su chlnh thuc chuven d6i \k boat d0ng theo m6 hlnh C6ng ty Co phan theo Giay chung nhgn d3ng ky doanh nghi?p Cong ty Co phin so 0301266564 cap ng£y 01/06/2018. Ten Cong ty khi chuyen doi \k Tap do^n Cong nghi?p Cao su Vi0t Nam - Cong ty Co phln, von dieu 1? cua Cong ty Co phan 1^ 40.000.000.000.000 d6ng, tong so lupng co ph4n 1^ 4.000.000.000, m?nh gid co phan 1^ 10.000 dong. Thong tin b&n dau gi^ co phan lan diu ra c6ng chung cua T$p do^n nhu sau:
sau
• Tong so iupng c6 phan bdn dau gid vd bdn thda thuan Id 99.617.560 co phln, tdng s6 tien thu dupe la 1.295.813.030.000 d6ng;
• Tong s6 lupng co phan uu ddi bdn cho edn bp edng nhdn vien, to chuc cong dodn C6ng ty mp - Tap dodn Id 29.539.621 c6 phin, tong so tien thu dupe Id 238.795.083.800 dong;
• Tien thu vi pham quy chi Id 2.120.872.000 d6ng.
Thpc hipn theo quy djnh t^ii diem 1, dilu 39 Nghj djnh si 126/ND-CP ngdy 16/11/2017, T0p dodn dd thpc hi|n npp tiln bdn co phin vdo ngdn sdeh Nhd Nude vdi s6 tiln 1.202.875.507.200 dong. Mat khde, ede khodn dupe de l^i T0p dodn bao gdm:
• Gid trj tuong ung vdi so co phan phdt hdnh them tinh theo mpnh gid Id 1.197.212.460.000 dong, tuong ung vdi 119.721.246 co phln;
• Phhn thdng du von cua so co phln phdt hdnh tHm dupe su dpng de thanh todn chi phi c6 phan h6a vd giai quyet chfnh sdeh doi vdi lao dpng d6i du, so tien c6n lai de lai cho c6ng ty co phan dupe xdc djnh Id 5.587.206.442 dong.
Cdc khodn dupe de lai tir thu bdn co phln cua C6ng ty mp - T£p dodn s§ dupe xem xdt, xu ly khi quyet todn c6 phln h6a tai then dilm doanh nghi$p chfnh thfre chuyln thdnh cong ty co phln theo quy dinh tai Nghj djnh s6 126/ND-CP ngdy 16/11/2017 cua Thu tudng Chfnh phu vl chuyln doanh nghi|p Nhd Nude vd Cong ty TNHH MTV do Nhd Nude dau tu 100% von dilu 1? thdnh cong ty co phhn.
Thons tin auvit todn C6 nhdn h6a:
Ngdy 14/06/2021, Uy ban Quan ly von Nhd nude tai doanh nghipp dd ban hdnh quyet dinh s6 243/QD-UBQLV ve vipc phe duypt quylt todn^tdi chfnh, tiln thu tu co ph4n hda, chi phf co phdn hda, kinh phf chi trd che dp cho ngudi lao dpng doi du, gid trj thpc te phan von Nhd nude tpi thdi dilm Cong ty m? - Tap dodn Cofig nghifp Cao su Vipt Nam chfnh thuc chuyen thdnh cong ty co phln. Thong tin chi tiet nhu
C»
K|iTH.
sau:
• Gid trj thpc tl phdn v6n Nhd nude t?ii thdi diem chuyln sang edng ty c6 phln 0 gid ngdy 01/06/2018 Id 41.106.579.812.956 ding;
• Von dieu 10 cua Tdp dodn C6ng nghi0p Cao su Vi0t Nam - C6ng ty Co phln Id 40.000.000.000.000 ding tuong ung vdi 4.000.000.000 cl phieu (tfnh theo m?nh gid 10.000 VND/1 Cl phieu) trong dd Nhd nude ndm ■ giff38.708.428.190.000 ding tuong ung vdi 3.870.842.819 co phieu (tfnh theo m0nh gid 10.000 VND/1 C6 phieu) chilm^ 96,77% von dieu 1$ (theo Quyet dinh si 421/QD9-TTg cua Thu tudng Chfnh phii ngdy 18/04/2018 ve dieu chinh co clu phdt hdnh Idn dau cua Cong ty m? - T$p dodn Cong nghipp Cao su Vipt Nam);
• Si tien phdi npp vl Quy hi trp sdp xep vd phdt trien doanh nghipp Id: 1.313.066.175.647 ding (khong bao glm so tien: 75.109.000.000 dong gift Ipi kinh phf rd sodt, do dac, edm mlc, clp gily chung nh§n quyen su dat. Khodn tiln ndy sS dupe quylt todn khi hodn thdnh;
• Si tien dd n0p v! Quy ho trp sdp xlp vd phdt trien doanh nghi0p Id: 1.445.078.476.886 ding;• Si tiln Quy hi trp sdp xep vd phdt trien doanh nghipp hodn trd Ipi cho doanh nghi0p Id: 132.012.301.239 ding;• Chi phf cl phln h6a dupe chi Id: 18.982.248.489 ding;• Kinh phf chi trd chi dp cho ngudi lao dpng doi du dupe chi Id: 33.300.277.940 dong.
i.:l :
12
T^P DOAN CONG NGHIfP CAO SU Vl£T NAM - CONG TV C6 PHAN So 236 Nam Ky Khdi NghTa, Phudng 6, Quan 3 TP. Ho Chf Minh, CHXHCN Viet Nam
B£o c^o chfnh hp'p nhat giira nien dp Cho kyhopt dpngtirngay 01/01/2021 . d6n ng^y 30/06/2021
06. C£u true doanh nghifp
Tap do&n c6 c^c dem v| tr\rc thupc sau:
Stt Ten v2n phdng dpi dipn Dia chi
56 Nguyen Du, Qupn Hai Trung, TP. N^i27 Dpi Ip H6a Blnh, Phirfmg Tr^n Phu, Thj x2 M6ng C2i,Tinh Qu2ng Ninh7B, 466 Street, Chamkamom District, Phnom Penh,CampuchiaVientiane, L2o12F 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 Pereulok. 3/201 96 Krasnozvesdny., Kiev City., Ukraine
1 VSn phdng dpi dipn tai H2 Npi
2 Van phdng dpi dipn tai Qu2ng Ninh
3 Van phdng dpi difn tpi Campuchia Van phdng dpi dipn tpi Lao
Van phdng dpi di?n tai Trung Quoc
Van phdng dpi dipn tpi Hoa Ky Van phdng dpi di^n tpi Nga Van phdng dpi dipn tai Ukraine
4
5
678
Thdng tin \k c£c Cong ty con \h Cong ty H6n kit lien doanh
isNpi dung S6 lU'pTlg- Tong s6 C6ng ty con trong ky ki todn va tpi ng2y hgfp nhit bao cdo tai chfnh
• So luting cac Cong ty con dirge hpp nhdt• So lirpng ede Cong ty con khong dirge hgp nhdt
- Tong so Cdng ty lien kit trong ky va tpi ngay hop nhat bdo cdo tai chfnh• S6 hrgng ede Cong ty lien ket dirge hgp nhdt• S6 hrgng ede Cdng ty lien ket khong dirge hgp nhdt
101 Cdng ty 101 Cdng ty
0 Cdng ty 16 Cdng ty 16 Cdng ty
0 Cdng ty
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13
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHANSo 236 Nam Ky Khcri Nghta, Phucmg 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
B&o cdo tii chinh hp'p nhat giua nien do Cho ky boat dong tir ngay 01/01/2021 den ngay 30/06/2021
CONG TY CON
Tai ngay 30/06/2021, Tap doan co mot tram le mpt (101) Cong ty con nhir sau:
Cdc Cong ty con do Tgp dodn ndm giu 100% v6n dieu 1$
Stt Ten cdng ty con Noi th&nh l$p hoat dpngAp Trung Tam, x3 Xuan Lap, thj. Xa LongKhanh, Tinh D6ng NaiQu6c Io 13, phirong Hung Chi4n, thi xaBinh Long, tinh Binh PhirdcThi trln Dau TiSng, huyen Dau Tilng, tinhBinh Duong
Khu pho Ninh Thuan, thj tr4n Lpc Ninh, huyen L6c Ninh, tinh Binh Phuac Xa Phii RiSng, huyen Phu Ri§ng, tinh Binh PhudcXa Ha H6, huyen Krong Nang, tinh Dak Lak
Hoat d§ng kinh doanh chinhCong ty TNHH MTV Tong C6ng ty Cao su D6ng Nai1 Trong, khai thac, che bien va kinh doanh mii cao su thien
nhienTrong, cham s6c, khai thac, ch6 biln, thuong nghiep bu6n ban mii va cac dich vu cho viec phdt triln cao su Trong, cham s6c va khai thac cao su thien nhien; tr6ng rung, khai thdc, che bi6n cdc loai cay lam nghiep, cong nghiep va nong nghiepTrdng, cham s6c, khai thdc, che biln va tieu thu san phim cao su; Trong, cham soc rimg, khai thdc 1dm san Tr6ng, khai thdc, ch4 bi4n vd kinh doanh mii cao su thien nhienTrdng cay cao su, cd phe, cay nong nghiep ngdn ngdy; Mua bdn, xuat nhdp khdu: Cao su, vat tu, thiet b| ngdnh cao. su; ca phS, n6ng sdn, thuc phimTrong mdi, chdm soc, khai thdc, che bien vd kinh doanh mu cao su thign nhienTrong, khai thdc, che bien va tieu thy cao su, cd phe; San xuat vd che bien g6; C6ng nghiep hoa chat, phan b6n vd cao su; Khai thdc vd ch6 bidn khodng san; Thuong nghiyp bdn buonTr6ng trot; Cong nghiep hod chat phan bon vd cao su; Thuong nghiep bdn buon; Khai hoang xdy dung vudn cay
2 Cong ty TNHH MTV Cao su Binh Long
Cong ty TNHH MTV Cao su Ddu Tigng3
4 C6ng ty TNHH MTV Cao su Loc Ninh
Cong ty TNHH MTV Cao su Phu Ridng5
6 Cong ty TNHH MTV Cao su Krong Buk
7 Cong ty TNHH MTV Cao su Eah Leo . 499 dubng Gidi Phdng, thj trdn Ea Drdng,huyen EaHTeo, tinh Dak LdkXd la Drdng, huySn Chu Prong, tinh Gia Lai8 Cong ty TNHH MTV Cao su Chu Prong
9 420 Hung Vuong, thi Iran Chu Se, huyen Chu S£, tinh Gia Lai258 Phan Binh Phung, TP. Kon Turn, tinh Kon Turn536 Nguyen Hue, thj tran Dak Boa, huyen Bdk Boa, tinh Gia Lai
Cong ty TNHH MTV Cao su Chu Se
10 Cong ty TNHH MTV Cao su Kon TurnTrong mdi, khai thdc, chdm soc va che bien mu cao su Bdn buon cao su; Tr6ng trot, chdn nuoi h6n hgp, trong cdy cao su; Sdn xudt phan bdn vd hgp chat ni to; Bdn buon phan bdn, thudc trir sdu vd hda chat khdc su dung trong nong nghiepTr6ng mdi, chdm sdc, khai thdc, che bien mu cao su, cd phe,
; ho tieu, san xudt gd thanh pham; San xudt phan bdn; Thuong nghiep bdn buon va tiyc tiep xuat khdu Dau tu trong, chdm sdc cay cao su; Xdy dung cong trinh dan dung, xdy dung co so ha tang nong thdn, midn nui
11 Cdng ty TNHH MTV Cao su Mang Yang
12 Cdng ty TNHH MTV Cao su Chu Pdh 01 Nguyen Thi Minh Khai, thi trdn Phu Hod, huyen Chu Pdh, tinh Gia Lai
Qudc Id 1 A, xd Binh Nguyen, huyen Thang Binh, tinh Quang Nam
- 14
13 Cdng ty TNHH MTV Cao su Quang Nam
<15)1llTl 3 £ “
TAP DOAN CONG NGHIEP CAO SU VlfT NAM - CONG TY CO PHANSo 236 Nam Ky Khcri Nghia, Phir^ng 6, Quan 3, TP. H6 Chi' Minh, CHXHCN Viet Nam
Bao c^o tai chi'nh hpp nhat giua nien dp Cho ky boat dong tir ngay 01/01/2021 den ngay 30/06/2021
Stt Ten c6ng ty con Nol thanh lap v& boat dpng Hoat dpng kinh doanh chi'nh14 Cong ty TNHH MTV Cao su Nam Giang - Quang Nam Bau tu trong, cham s6c, khai thdc, che bien cao su nguyen
lieu v& tieu thu san pham; Trong rimg kinh te, rimg nguyen lieu; Dich vu Khach sanTrong, bao ve khoanh nuoi rimg; Khai thdc, chi biln, tieu thu cac loai lam san; Xuat khau san pham cao su th&nh pham; san xuat gach ng6iTr6ng v& chSm s6c, khai th&c, che bien, xuat khau san pham Cao suDiu tu trong, cham soc, khai thac, che bien cao su nguyen lieu v£ ti^u thu san pham cao suTrong mdi, chSm soc, khai thdc, chi bien va kinh doanh mu cao su thien nhien
Huyen Nam Giang, tinh Quang Nam
15 Cong ty TNHH MTV Cao su Ha Tmh Km22, QL 15A, x3 H3 Linh, huyen Huong Khe, Tinh H3 Tmh
16 Cong ty TNHH MTV Cao su Huong Khe -Ha Tinh X6m 12 x3 Huong Long, huyen Huong Khe, tinh Hk TinhDuong Ly Nam Be, khu do thi moi Bong Hung, TP. Thanh Hoa, tinh Thanh Hoa 264 dudng Hung Vuong, Phuong Bong Luong, TP Dong H3, tinh Quang Tri Thi Tran Bure Tai, huyen Biic Linh, tinh Binh ThuanX3 Binh Hipp, huypn Binh Son, tinh Quang
17 Cong ty TNHH MTV Cao su Thanh Hoa
18 Cong ty TNHH MTV Cao su Quang Tri
19 Cong ty TNHH MTV Cao su Binh ThuanTrlng mdri, ch3m soc, khai thac, chi bien mu cao suBau tu trlng, ch&m s6c, khai thac, che bien cao su nguyenlieu va tieu thu san pham cao su
20 Cong ty TNHH MTV Cao su Quang NgaiNg3i
Cdc dffn v/ su nghiep cd thu do Tap dodn n&m giir 100% v6n
Stt Tfin don vi Nol th3nh lap va hopt dpng Hoat d§ng kinh doanh chlnh 121 Vipn Nghien cihi Cao su
Trung tarn Y te Cao su
Nghien cuu, dao tao, chuyen giao tien bo ky thuat KH-CN cac linh vuc nong nghiep va cong nghipp cao su thien nhien Khdm chua benh, khdm sue khde dinh ky cho ngudi lao dpng trong nganh cao su vd nganh khac
236 Nam Ky Khoi Nghia, Phuimg 6, Quan 3, TP. H6 Chi Minh410 Truong Ghinh, Phudng 13, Quan Tan Binh, TP. H6 Chi Minh 236 Nam Ky Khoi Nghia, Phudng 65 Quan 3, TP. H6 Chi Minh1428 Phu Rieng Do, Thi x3 D6ng Xoai, Tinh Binh Phudc
22
23 Tap chi Cao su
Trudng Cao ding C6ng nghiep Cao suBao chi vd in inDdo too, nghien curu khoa hoc vd chuyen giao cong nghp trong ngdnh cao su
24
15
V.A4: *
T£p DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY CO PHANS6 236 Nam Ky Khcri Nghia, Phufyng 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
Bao cao tai chfnh hgp nhat giua nien do Cho ky boat dong tu ngay 01/01/2021 den ng£y 30/06/2021
Cdc cong (v con do Tap dodn nam giu co phdn, von gop chi ph6i
Tyle quj/en bieu
quylt __ ___________________________________ ____________83,57% Dau tu xay dimg, quan ly van hanh, san xuit kinh doanh
di?n nang; XSy d\mg cdc c6ng trinh dan dung, thuy l<?i, thiiy dien, giao thong dirang bp, san bay, ben cang, cau c6ng, cac cong trinh ky thuat ha ting cac khu do thi vd khu cong nghiep
80,93% San xuit kinh doanh thuy dien; Xay dimg cac cong trinh cong nghiep, giao thong, thuy Ipi, thiiy dien
98,30% Ddu tu xdy dung, quan ly van hanh va kinh doanh dien thuong phim cdc nhd mdy thuy dien; Dau tu trong, chdm s6c, khai thdc vd che biln cao su, cdc loai cay cong nghiep khdc vd trdng rimg
82,44% C6ng nghiep chi biln san pham tir cay cao su. Gia c6ng, san xudt, mua bdn gidy thi thao xuat khau. Mua ban cao su vd san pham cao su
92,11% Chuyen san xudt vd kinh doanh cdc san pham dung cu the thao; Mua bdn cao su;Nhap khdu cdc loai vat tu nguyen lieu phuc vu cho san xuat dung cy the thao.
97,41% San xudt vd kinh doanh xuat nhap khau g6 vdn nhdn tao MDF, Okal; Tr6ng, mua bdn vd khai thdc nguyen lieu de san xuat go MDF, gidy vd cay cong nghipp khdc
66,62% Trong cdy cao su; Khai thdc vd che bien mu cao su; Thu mua mu nguyen lieu; Bdn le xdng dau; Mua bdn vd che bien go cao su
100,00% Khai hoang, trong rimg, chdm s6c, khai thdc vd che bien mu cao su (khong kinh doanh tai TP. H6 Chi Minh); Mua bdn nguyen lieu cao su, khai thdc go (khong boat dong tai try so)
55,06% Trong, chdm soc, khai thdc, sa che cao su thien nhien
50,00% Thu mua, san xudt so che mu cao su; Bdn bu6n cdc san pham so chi mu cao su thien nhien; Kinh doanh XNK san pham cao su, vat tu hod chdt san xudt cao su
100,00% Tring, chdm soc, khai thdc vd chi biin cao su vd rung nguyen lieu
Ty le IpiStt Ten c6ng ty con Noi thdnh lap va boat dpng Hoat dpng kinh doanh chinhIch
Cong ty C6 phdn Thuy didn Geruco Song Con
25 Thon Ngdt, xd Jo Ngay, huyen Dong Giang, tinh Quang Nam
77,25%
C6ng ty Co phdn VRG Bdo Lpc
Cong ty C6 phdn VRG Ddk N6ng
26 263 Hoang Vdn Thy, Phuong 1, TP. Bao L6c, tinh Ldm D6ng Phuimg NghTa Thanh, TX. Gia NghTa, tinh Ddk Nong
80,93%
27 91,34%
Cong ty Co phdn C6ng nghiep vd XNK Cao su
Cong ty C6 phdn The thao Ng6i Sao Gem
28 64 Truong Dinh, Phuimg 7, Quan 3, TP. Ho Chi Minh
82,44%
29 1/1 Tan Ky Tan Quy, P. Son Ky, Q. Tan Phii, TP. H6 Chi Minh
83,09%
Cong ty C6 phdn go MDF VRG Quang Tri
Cong ty C6 phdn Cao su Phudc H6a
30 KCN Nam Dong Ha, phuimg Dong Luang, TP. D6ng Hd, tinh Quang Trj
97,32%
31 Huypn Phii Giao, tinh Binh Duong 66,62%
Cong ty Co phdn Cao su Vi|t Ldo 207 Nguyin Vdn Tr6i, phuimg 10, quan Phii Nhudn, TP. H6 Chi Minh
32 89,28%
33 Cong ty Co phdn Cao su Hoa Binh
34 Cong ty C6 phdn Cao su Hdng G6n
Ap 7, xd Hda Binh, huyen Xuyen Mpc, tinh Bd Ria, Vung Tdu Xd Hdng Gdn, thi xd Long khanh, tinh D6ng Nai
D21, Trung tdm Thuong Mai Dong Nam A, Thi trdn Lao Bao, Huyen Huong Hoa, Tinh Qudng Tri
55,06%
50,00%
Cong ty C6 phdn Quasa Geruco35 99,00%
16
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TV C6 PHANS6 236 Nam Ky Khai NghTa, Phtrdng 6, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam
B&o c^o tai chfnh hg'p nhat giu-a nien do Cho ky boat dpng tir ngay 01/01/2021 den ngay 30/06/2021
Tylequyenbieu
quyet
Ty If I olStt Ten cong ty con Noi thanh lap va boat dpng Hoat dfng kinh doanh chfnhfch
Kinh doanh xuat nhap khau cao su vh cac loai n6ng, lam, thuy hai san; thirc hifn c£c dir an xay dung kh£ch san vk khu du lich; kinh doanh djch vu lu: h^inh qu6c t6 va noi dja Kinh doanh bat dong san, quyen su dpng dat thuoc chii sd huu, chii sir dung hoac di thueSan xuat san pham khac tir go; san xuat san pham tir tre, nira, rcrm, ra vat lieu t6t bfn; Mua bdn mu cao su Khai thdc, che bien go, skn xuat cac mat hang : tu, ban ghe, giudng ngii, mat hang gia dung, c£c san pham trang tri noi
96,52% 100,00%C6ng ty Co phan TM Dich vu & Du l|ch Cao su
Cong ty C6 phin Khu c6ng nghifp Nam Tan UyenCong ty C6 phdn Chi biln Go Thuan
Dai 16 Hoa Binh, phucmg Trln Phu, thanh pho M6ng Cai, tinh Qu&ng Ninh
Phudng Kh^nh Binh, thi xa Tan Uyen, tinh Binh DuongD?ii 16 Binh Duong, xa Thuan Giao, thj x5 Thuan An, tinh Binh Duong
Khu pho 3, thi tiin Dau Tieng, huyfn Dau Tieng, tinh Binh Duong
So nh& 611, dudng Phan Dinh Phiing, phudng Duy Tan, thanh ph6 Kon Turn, tinh Kon Turn S6 12, Duimg HT25, Khu ph6 2, Phudng Hiep Thanh, Quan 12, TP. H6 Chi MinhXa Thuan Phu, huyen D6ng Phu, tinh Binh PhuocQuoc 16 22B, xa Hifp Thanh, huyen G6 Dau, tinh Tay Ninh To 11, Phudng Chieng Le, TP Son La, Tinh Son La
36
42,30% 53,27%37
59,69% 59,69%38 An61,00% 61,00%
C6ng ty Co phan Go DSu Tilng39that
98,41% 98,41%Cong ty C6 phin Du lich Thuong mai Khach san Hung Y6n40 Du lich, dich vu, da© tao, sat hach lai xe
92,05% 92,05%Cong ty C6 phln Co khl Cao Su41 Chuyen san xuat, chi tao mdy so chi mu cao su
Trong trot, chi biln nong san, lam san; Chdn nuoi gia sue, gia cam; Cong nghifp h6a chat phan bdn va cao su Trong, ch&m soc, khai thac, chi biln va tieu thu cao su thien nhien
Trong, cham soc, khai thac va che biln mu cao su
Trong cay cao su va so che mu Cao su; Dich vu h6 trp trong mdi cay Cao su; Tr6ng rimg, chi biln go, chan nuoi gia sde; Dai ly mua ban, phan phoi cay giong, phan bon, ede san phlm Cao suTrong cay cao su va so che mu cao su; Djch vu h6 tro trong mdi tieu dien; Tr6ng rimg; Dai ly bdn phan; Kinh doanh xuat nhap khau
Trong va cham sdc cay cao su
Trong cay cao su: tr6ng, cham sdc, khai thde va chi biln cao su nguyen chit; Tr6ng rimg va cham sdc rimg
55,81% 55,81%C6ng ty Co phan Cao su Dong Phu
Cong ty Co phan Cao su Tay Ninh
Cong ty Co phln Cao su Son La
42
60,00% 60,00%43
99,35% 100,00%44
100,00% 100,00%D6i 19, x3 Thanh Hung, huyfn Dien Bien, tinh Dien BienCong ty Co phin Cao Su Dien Bien45
98,32% 100,00%To 5, phudng Doan kit, thi xS Lai Chau, Tinh Lai Chau
308E Phan Dinh Phung, Phudng Ng6 May, TP. Kon Turn, Tinh Kon Turn So 17, dudng Phan Dang Luu, Phudng Trudng Thi, Thanh pho Vinh, tinh Nghe AnT6 8, ap Thanh PM, x3 Tan Hifp, huyfn Tan Chau, tinh TSy Ninh
Cong ty C6 phan Cao Su Lai Chau46
95,49% 100,00%Cong ty C6 phin Cao su Sa Thiy
Cong ty C6 phin Dau tu Phdt triln Cao su Nghf An
Cong ty Co phan Cao su Tan Bien Kampongthom
47
92,78% 92,78%48
99,06% 99,97%49 Trong vd cham sdc cay cao su
17
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TV CO PHANSo 236 Nam Ky Khoi NghTa, Phuong 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
Bao cao tai chinh hp'p nhat giu'a nien do Cho ky boat dong tu ng^y 01/01/2021 den ngay 30/06/2021
Tylequyenbiiu
quyet
Ty IglStt Ten cong ty con Noi thanh lap boat dpng Hoat dong kinh doanh chinhfch
Huyen ChSu Due, tinh Ria, Vung TauThen Phii Nguyen, huy?n Phii Ri6ng, tinh Binh Phudc
Trong, cMm s6c, khai thde, che bien kinh doanh mu cao su thien nhien; dich vu khdeh san va du Ijch San xuat san pham kh&c tir cao su; Trong rimg va chSm sdc rimg; Trong cay cao suDSu tu xay dung, quan ly van hinh v^ kinh doanh dien thuong phdm ede nha may thiiy di?n. Ddu tu trong, khai thac, che bien cao suTrong trot, edng nghiep h6a chdt phan b6n va cao su; San xuat, kinh doanh vat tu, dung cy phuc vy san xuat nong nghiepKinh doanh bat dong san, quy§n sii dung dat thupc chii sd huu, chii su dyng hodc di thue
Kinh doanh bat dong san, dau tu xay dung va kinh doanh ca sd ha ting khu edng nghiep
Trong, chdm sdc, khai thde vd che bien mii cay cao su; Dich vu ho trg trong mdi; Chdn nuoi gia sup; Trong vd chdm sdc rimg; Chi biln gd; Dai ly mua bdri-tdn thu mu cao su
Che bien go; Mua bdn mu cao su
97,47% 97,47%Cong ty Co phan Cao su Bd Ria
Cong ty Co phln Cao su Phu Rilng Kratie
50
70,00% 70^00%51
94,70% 94,70%Cong ty Co phan VRG Phii Yen Thanh pho Tuy Hda, tinh Phii Yen52
98,46% 98,46%Cong ty Co phan Cao su Tdn Bien
Cong ty C6 phan Khu Cong nghiep Ddu Giay
Cong ty Co phln Khu Cong nghipp Long Khanh
53 Huyen Tan Chau, tinh Tdy Ninh
Km 2, tinh 16 769, xa Bdu Hdm 2, huyen Thong Nhdt, tinh D6ng Nai Khu edng nghiep Long Khdnh, xd Binh Lqc, thi xd Long Khdnh, tinh Ddng Nai
Nhdm 4, To 9, Thi trln Viet Quang, huyen Bdc Quang, tinh Hd Giang
Thua dlt sd 117, 118, td ban dd sd 15, Ip 1, xd Hung Hod, huyen Bdu Bdng, tinh Binh DuongAp Thuan Phii I, xd Thuan Phii, huyen Ddng Phii, tinh Binh PhudcAp Trung Tam, xd Xuan Lap, thi xa Long Khdnh, tinh Ddng NaiThj trln Ddk GLei, huypn Ddk Glei, tinh Kon Turn
Xd Tan Lap, huyen Ddng Phii, tinh Binh Phudc
Xd Ldc Bao, huyen Bao Lam, tinh Lam DdngKhu Cong Nghipp Rach Bdp, dudng Dl, xd An Dien, huyen Bln Cdt, tinh Binh Duong
71,84% 85,71%54
75,68% 81,00%55
100,00% 100,00%Cong ty CO phln Cao su Hd Giang56
55,09% 90,00%Cdng ty Cd phln Cao su TruOng Phdt
Cong ty Cd phan Cao Su Ddng Phii Kratie .Cdng ty Cd phln Cao Su Ddng Nai KratieCdng ty Cd phln Thuy dien VRG Ngpc Linh
Cdng ty Cd phan Cao su Ky thuat Ddng Phii
Cdng ty Cd phan Cao su Bao Lam
Cdng ty Cd phan Cdng nghipp An Dien
57
62,49% 88,32%58 Trong, cham sdc, khai thde, che bien cao su
Trong, khai thac va che bien cao su vd cay ndng nghiep. San xuat, mua ban vat tu ndng nghiep
Sdn xuat, truyen tai va phan phdi dien
Che biSn cao su ky thudt vd ede sdn phlm dan dyng tir cao su; Kinh doanh thuemg mai, xuat nhap khau cao su, vdt tu, phan bdn, hda chatTrong, khai thac va che biln cao su thien nhien. Quan ly, bao ve, trong rimg, khai thde vd che bien lam sdn
Kinh doanh bit ddng sdn, quyln sii dung dlt thude chii sd huu, chii su dung hodc di thud
88,73% 88,73%59
77,46% 99,38%60
41,54% 74,44% .61
93,83% 93,83%62
92,67% 97,00%63
18
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHANS6 236 Nam Ky Khcri NghTa, Phgimg 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
Bao cao tai chi'nh hgp nhat giii'a nien dp Cho ky boat dong tu ngay 01/01/2021 den ngay 30/06/2021
Tylequ^enbleu
quyet
Ty I? IgiStt Ten cong ty con Noi th^nh lap v^i boat dpng Hoat dong kinh doanh chinhIch
L6 M, dirimg so 1, KCN Thanh L6c, xa Thanh L6c, huyen Chau Th&nh, tinh Kien GiangThen Phu Nguyen, huyen Phu Rilng, tinh Binh PhuacCym 3 ting, xS Ea P6, huyfn Cu Jut, tinh Dak NongAp Ben Muong, xa Thanh Due, huyen G6 Dau, tinh Tay Ninh
Khu ph6 4A thi trin Dau Tieng, huyfn Dau Tiing, tinh Binh Ducmg
Cum cong nghiep tieu thu cong nghiep Thuan An, x5 Thuan An, huyen Dak Mil, tinh Dak Nong Thi trin Muimg T£, huyen Mu6ng T^, tinh Lai ChauQu6c Ip 56, x§ Binh Ba, huyen Chau Due, tinh Ba Ria, Vung Tau
So 420 Hung Vuong, thi trin Chu Se, huypn Chu Se, tinh Gia Lai
S6 536 Nguyln Hue, thj trin D3k Doa, huyen Dak Doa, tinh Gia Lai
KCN Quan Ngang, xa Gio Quang, huyen Gio Linh, tinh Quang Trj Xa Boeung Lavea, huyen Santuk, tinhKampong Thom, . Vuong qu6c .........Campuchia
Khu pho Bau Ke, thi trin Tan Phu, huyen Dong Phu, tinh Binh Phuac
Ap 3A, xa Minh Hung, huyen Chan Thanh, tinh Binh Phudc
Thon 2, x3 Tan Thjnh, Thanh pho Yen
99,82% 100,00%Cong ty Co phan G6 MDF VRG Kien Giang
Cong ty C6 phan Dau tu Xay dyng Cao su Phu ThinhCong ty C6 phin Cao su D6ng Phu Dak NongCong ty Co phan Che biin Xuit nhap khau Go Tay Ninh
Cong ty Co phin Ca khi Van tai Cao su Dau Tieng
Cong ty C6 phin Phan bon Thuong mai Phu Thinh
COng ty C6 phin Cao su Lai Chau II
COng ty CO phan Cao su Ba Ria Kampong Thom
COng ty CO phin Cao su Chu se Kampong Thom
COng ty CO phin Cao su Mang Yang Ratanakiri
COng ty CO phin Phan vi sinh Quang
San xuat gO dan, go lang, van Op va vdn mong khac; TrOng rung va ch3m sOc rung
TrOng, cham s6c, khai thde va che bien mu cao su; chi biin
64
90,51% 91,49%65go
49,34% 88,41%66 TrOng, cham soc, khai thac va chi biin mu cao su
Cua, xe, bao gO va bao quan gO; Khai thde gO; Sdn xuit go ddn, gO lyng, van Op va van mong khde Djch vu van tai hdng h6a bang ducmg bo; Siia chfta mdy moc, thiet bi sdn xuat; Sua chua mdy moc, thiit b| phuemg tien van tai (trir thiet ki phuemg tien giao thong ducmg bo)
San xuit phan b6n vd hap chit ni ta; Khai thde dd, cdt, soi, dat sOt; Trong cay cao su; TrOng rung vd cham soc rimg
TrOng, chdm s6c, khai thde vd che bien mii cao su
TrOng, chdm s6c, khai thde vd che bien mu cao su
Hoyt dqng dich vu trOng trot; Sdn xuit san phim khde tir cao su; TrOng cay cao su; TrOng cdy diiu; TrOng cay cd pheTrOng cay cao su; TrOng rung vd cham s6c rung; Chan nuOi trau, bo; San xuit phan b6n NPK; Van tai hdng h6a bang duOng bp
San xuat phan b6n vd hop chit ni ta
50,67% 70,60%67
59,03% 62,54%68
48,53% 53,61%69
99,80% 100,00%70
92,75% 100,00%71
99,95% 99,95%72
100,00% 100,00%73
72,04% 72,25%74 Tri66,62% 100,00%Cong ty TNHH Phdt trien Cao su
Phudc H6a Kampong Thom
Cong ty Co phan Khu cong nghifp Bdc Dong Phu
Cong ty Co phan Khu cong nghiep Cao su Binh Long
Cong ty Co phin Cao su Yen Bai
75 Trong, chdm soc, khai thde vd chi biin mii cao su
Kinh doanh bat dpng sdn, quyen su dung dit thupc chu sd huu, chii su d\mg hoac di thue; Trdng cay cao su; Xay dung nhd ede loaiKinh doanh bat dong sdn, quyen sir dung dit thuoc chii sd h&u, chii sir dung hodc di thue; Trdng rung vd chdm sdc rimg; Xay dung cong trinh ky thuat dan dung khde Trong cay cao su vd sa che mii cao su
45,39% 91,00%76
55,38% 76,53%77
78 99,78% 100,00%
19
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHANSo 236 Nam Ky Khai Nghta, Phucmg 6, Quan 3, TP. Hd Chi Minh, CHXHCN Viet Nam
Bdo cdo tai chinh hop nhat gifi-a nien Cho ky boat dong tu ngay 01/01/2021 den ngay 30/06/2021
Tylequj/enbieu
quyet
Ty le loiStt Ten cong ty con Noi thanh lap va boat dpng Hoat d^ng kinh doanh chmhfch
Bai, Tinh Yen B£iSo nh^ 186, dirtmg Ho^ng Lien, phurdng Coc Leu, TP. L&o Cai, tinh L&o Cai
Xa Ea H6, huyen Krong Buk, tinh Dak
88,19% 100,00%Cong ty Co phan Cao su DSu Ti6ng Lao Cai
Cong ty C6 phin Cao su Krong Buk Ratanakiri
C6ng ty C6 ph4n Cao su Chir Prong Stung Treng
Cong ty C6 phan Cao su D§u Tilng Kratie
Cong ty Co phan Cao su Dlu Ti6ng Campuchia
Cong ty C6 phan Che bien G6 Cao su Dong Nai
79 Trdng, cham sdc, khai thac che bi6n mu cao su
Diu tu, cham she, che bien, tieu thy cao su; Dau tu xay dung ccr so ha ting, xay dung dan dung; Mua bdn xuat nh$p khau
Trdng, cham sdc, khai thac va che bien mu cao su
100,00% 100,00%80
L3kcao su
Xa la Drang, huyen Chu Prong, tinh Gia LaiSo 33, T6 26, khu pho 2, thi trdn Diu . Tieng, huyen Dlu Tieng, tinh Binh DuongKhu pho 2, thi trSn Dau Tieng, huyen D&u Tienjj, tinh Binh Duong Duong so 7, KCN Long Khanh, x3 Binh LOc, thi x2 Long khanh, tinh Dong NaiXa Don Cam Pech, huyen San Dan, Tinh Kampong Thom, Vuong qu6c Campuchia
Xa Tan Binh, huyen Bac Tan Uyen, tinh Binh Duong
Ap Cau Sat, x3 Lai Hung, huyen Bdn Cat, tinh Binh Duong Tinh- Bolikhamxay, nude Cgng- h6a Dan chu Nhan dan Lao,Xa Trapeang Prasat, huyen Trapeang Prasat, tinh Oddar Mean Cheay, Vuong quoc Campuchia Tinh Oudomxay, nude Cgng h6a Dan chu Nhan ddn LaoTinh Kratie, Vuong qu6c CampuchiaKhu 2, thj tran Than Uyen, huyen Than Uyen, tinh Lai Chau
Ratanakiri, Vuong qude
99,86% 99,86%81
95,00% 95,00%<82 Trdng, cham sdc, khai thde v2 chd bien mu cao su
■f97,99% 97,99%83 Trdng, cham sdc, khai thde va did bidn mu cao su
San xuat go ddn, go lang, vdn dp va vdn mdng khde; Khai thde go; Cua, xe, bao gd va bao quan gd; San xudt giudng, tu, ban, ghe
Trdng, cham sdc, khai thac va che bien mu cao su
Dlu tu xay dung va kinh doarih ket cau hy tang ky thuat khu edng nghigp; Kinh doanh nha d, cho thud v&n phdng, nha xudng, nha kho, ben bai
San xuat gang tay y td ede loai
Trdng, cham sdc, khai thde vd chd bidn mu cao su
69,00% 69,00%84
100,00% 100,00%Cong ty TNHH Phdt trien Cao su C.R.C.K85
59,64% 95,00%Cdng ty Co phan Khu edng nghidp Tan Binh
t86
51,04% 51,04%Cdng ty Cd phan VRG Khai Hodn
Cdng ty TNHH Cao su Bolikhamxay Hd Tinh
Cdng ty TNHH Phdt trien Cao su Tay Ninh Sidm Rifp
Cdng ty TNHH MTV VRG OudomxayCdng ty TNHH VKETICdng ty Co phan Cao su Ddu Tieng Lai ChauCdng ty TNHH Cao su Ea H’leo BM
87
100,00% 100,00%88
60,00% 100,00%89 Trdng, cham sdc, khai thac vd che bien mu cao su
100,00% 100,00%90 Trdng, cham sdc, khai thde vd che bien mu cao su
Trdng, cham sdc, khai thac vd che bien mu cao suTrdng cay cao su; Xay dung nhd ede loai; Khai thde qudng kirn loai qui hiemTrdng, cham sdc, khai thde va che bien mu cao su
100,00% 100,00%91
99,97% 100,00%92
93 100,00%Tinh 100,00%
20
T^P f>OAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHANS6 236 Nam Ky Khcri NghTa, Phucmg 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
Bao cao tai chinh hgp nhat gifra nien dp Cho ky boat dong tir ng^y 01/01/2021 den ng£y 30/06/2021
Tylequyenbieu
quyet
Ty Ip Ip'iStt Ten cong ty con Noi th^nh lalp boat dpng Hoat dpng kinh doanh chinhIch
Campuchia138 Hung Viromg, thj trdn Ea Sup, huyen Ea Sup, tinh Dak Lak
Cong ty TNHH Cao su Phirdc Hoa Dak LakCong ty C6 phdn Cao su Mudng Nh6 Ban Muting Nh6, x5 Muting Nhe, Di|n Bien
66,62% 100,00%94 Trong, cham soc, khai thdc che bien mu cao su
Trong, cham soc, khai thac va che bien mu cao su
Trong, cham soc, khai thac va che bien mu cao su
100,00% 100,00%95huyen Muting Nh6, tinh Dien Bien Tinh Salavan, nutic Cong htia Dan chu Nhan dan Lao
100,00% 100,00%96 Cong ty TNHH MTV Cao su Qua Van
Cong ty C6 phin Xuat khiu Cao su VRG Nhat Ban
269A Nguyen Trpng Tuyen, phuting 10, quan Phu Nhu^n, TP. H6 Chi Minh Buting Dien Bien Phu, Khu phti Ninh Thuan, thi tran Loc Ninh, huypn Lpc Ninh, tinh Binh Phutic Th6n 2, Xa la Jloi, huypn Ea Sup, tinh Dak LakThtin 01, Xa Dak La, Huyen Dak Ha, Tinh Kon TurnTtia nha U&I, so 158, duting Ngo Gia Tu, Phuting Chdnh NghTa, Thanh phti Thu Diu Mot, Binh Duong, Viet Nam.
50,00% 50,00%97 Ban buon cao su
ICong ty C6 phin G6 Loc Ninh98 Cua, xe, bao go va bao quan go; Khai thac go; San xuat go
Trong cay an qua; Che bien va bao quan rau qua; Trong cay cao su; San xuat san pham khac tu cao su Khai thac go va lam san khac; thu nhat san pham-tir rung; Cua, xe, bao go va bao quan go.
San xult san phim khac tir go, kim loai;
68,17% 68,17%
• .iCong ty TNHH Cao su & Ldm nghiep Phutic Htia - Dak Lak Cong ty TNHH San xuit G6 Kon Turn
Cong ty Co phan Thanh pho Npi thit Vipt Nam
99 53,42% 80,19% . i:1cao su100 53,19% 53,19%
101 33,98% 51,00%;1
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21
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY CO PHANS6 236 Nam Ky Khai NghTa, Phirdng 6, Quan 3, TP. H6 Chi Mirth, CHXHCN Viet Nam
Bio cao tai chi'nh hop nhat gi(ra nien do Cho ky boat dong tir ngiy 01/01/2021 din ngiy 30/06/2021
CONG TY LIEN KET, LIEN DOANH
Tai ngay 30/06/2021, Tap doan c6 mirfifi siu (16) Cong ty lien k4t, lien doanh nhir sau:
Ty I? ^ quyln bieu
quyet
Ten c6hg ty lien kit, lien doanh
Ty If Igi ich
Ho^t dgng kinh doanh chinh
Stt Noi thinh lap va boat d$ng
Dau tu xay dyng va kinh doanh ca sa ha tang khu cong nghiep; kinh doanh dien, nirdc sach; dich vu xu ly nude thaiDau tu xay d!,mg ca sd ha tang va kinh doanh KCN; Xay dung nha d, c&n hp, vin phong; Khai thic va che bien cac loai khoing san; cho thue dit, kho b5i, vSn phong, nhi d, bai d6 xe
Trdng, khai thic, chi biln vh xult khau cao su
San xult vat lieu xay dung tir dlt s6t; Xay dung nhi cic loai; Xay dung cong trinh dubng sit vi- dudng bo; Bin buon tong hop
KCN Biu X6o, x3 S6ng Trau, huyen Trang Bom, tinh Dong Nai
165 Bach Ding, thinh ph6 Hai Duong, tinh Hai Duong
Sd 8 Trin Quy Khodch, quan 1, TP. H6 Chi Minh
Cdng ty Co phan Thdng Nhit
Cong ty Cd phin Phit triln Do thj va KCN Cao su Viet Nam
1 36,07% 36,07%
2 36,24% 39,11%
Cdng ty TNHH Nghien cuu Khoa hoc & SXTN Cao su Visorutex3 27,57% 27,57%
Cdng ty C6 phan Dau tu Xay dung Co sd Ha ting Binh Phudc
Ap Hda Vinh, xS-Thanh Tam, huyen Chon Thanh, tinh Binh Phudc4 29,17% 29,17%
Km 72+000, dudng DT.741, ap Thuan Hai, xS Thuan Phu, huyen Dong Phu, tinh Binh Phudc Ld G, Khu cdng nghiep Minh Hung III, x2 Minh Hung, huyfn Chon Thanh, Tinh Binh Phudc
San xuat be tong va cac san phim tir xi mSng va thach cao; Xay dung nha ede loai; Xay dung
20,54% cdng trinh dudng sit va dudng bpTrdng rung, khai thac, che bien go, d&m nguyen lieu; Sdn xuat, kinh doanh go nhan tao MDF, hda
49,00% chat phuc vu nganh g5Xay dung ha ting khu cdng nghipp, nha, co sd ha ting ky thuat do thi, khu dan cu, khu kinh te; Dau tu xay dung cdng trinh thuy dipn, nhiet dien: Kinh doanh dien, nude trong khu cdng nghiep va
31,00% do thj
Cdng ty Cd phin Kinh doanh BOT Dudng DT.741
Cdng ty Cd phin gd MDF VRG Dongwha
5 16,93%
6 49,00%
Ld E, KCN Lpc An, Binh Son, xa Binh Son, huyen Long Thanh, Tinh Dong Nai.
Cdng ty Cd phin Diu tu va Phat triln VRG Long Thanh7 31,00%
Khai hoang, trdng mdi, chSm sdc, khai thac, chi bien va mua bdn ede san pham tir cay cao su; san xult mua bdn, che bien ndng lam sdn xudt khiuSdn xudt vd mua bdn sdn phim cao su; Bang tdi, day curroie, cao su nguyen lieu, san pham cao su ky thuat
Cdng ty Cd phan Cao su Thanh phd Hd Chi Minh
S6 636 dudng V6 Van Kiet, phudng 1, quan 5, TP. Hd Chi Minh
Ld B3,l KCN Tay Bdc Cu Chi, TP. Hd Chi Minh
8 27,14% 27,14%
Cdng ty Cd phin Cao su Bln Thanh9 48,27% 48,27%
22
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TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY CO PHANSo 236 Nam Ky Khai Ngliia, Phuemg 6, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam
B&o cdo tai chinh hop nhat gifra nien Cho ky boat dong tirngay 01/01/2021 din ngky 30/06/2021
Ty Ifquyen bieu
quyet
Ten cong ty U€n ket, Hen doanh
Ty le Ipi fch
Ho?t d$ng kinh doanh chinh
Stt Noi thanh I|p vk boat dpng
Xay dimg cong trinh dan dung, cdng nghiep, giao thong, thuy lai; San xuat v$t li?u xay dung: Belong tuoi, belong nhua ndng, ong cong, c4u kien be tong due sSn; Trong, khai th&c, che bien va mua ban san pham cay nong nghiep vk c6ng nghiepXay dung cong trinh duong sit vk duemg bo; Xay dung cong trinh giao thong; Kinh doanh bat d6ng san, quyin sir dyng dit thude chu sdr hun, chu sii dyng hoSc di thue; Dau tu xay dung ha tang khu cong nghi?p
Sdn xuat sgi nhan tao, san xuat san pham kh£c tir cao suKinh doanh bat dong san, quyen sii. dung dlt thupc chu so huu, chu sir dung hoac di thue; Xay dung nh& ckc loai; XSy dung c6ng trinh dudng sit vk dudng bpKhai th&c g6; San xuit ska phim khde tir gd; san xuit san pham tir tre, nua, rom, ra vk vat lifu tet bSnKhai thac khodng hod chit va khodng phan b6n; Thodt nude vk xu ly nude thai XSy dung cong trinh ky thu£t dan dung
Trong, cham s6c, khai thac, che bien cao su tai L&o
Dudng sd 1, ap Trung Tam, xa Xuan Lap, thi xa Long Khdnh, tinh DdngCong ty C6 phin Xay dung Cao su
Dong Nai10 Nai 35,88% 41,50%
KCN Nhcm Trach 2, L6c Khang, xk Hiep Phudc, huyen Nhcm Trach, tinh Dong NaiLo K5, K6, K7 Dudng N9A, KCN Dau Gidy, xk Bau Ham 2, huy?n Thing Nhat, tinh Dong Nai
C6ng ty Co phan Loc Thinh
Cdng ty Cd phan Chi son Cao su V.R.G SADO
11 32,59% 32,59%
12 49,06% 49,06%
VSn phdng Ndng trudng Long Thanh, Khu 13, xa Long Due, huyen Long Thanh, tinh Ddng Nai Khu Cdng nghiep la Khuol, thdn Tan Lap, x§ la Khuol, huy?n Chu Pah, tinh Gia Lai
Cdng ty TNHH Do thi vk Cdng nghifp Nam Tan Uyen
Cdng ty Cd phan Che bien gd Cao su Chu Pah
13 8,46% 20,00%
14 34,32% 34,32%
Cdng ty Cd phan Phdt tridn Ndng nghi?p Vi?t Ha Tinh
Cdng ty Cd phan Cao su Ddu TiSng Viet Ldo
Sd 16 V5 Lidm Son, TP. Ha Tmh, tinh Hdlinh
Khu phd 3, thj tran Dau Tiing, huyfn Dau Tieng, tinh Binh Duong
15 36,00% 36,00%
49,00% 49,00%16
23
Bdo c&o t^i chinh hpp nhat giira nien Cho ky boat dpng tir ng^y 01/01 /2021
den ng^y 30/06/2021
TAP DOAN CONG NGHIfiP CAO SU Vl£T NAM - CONG TV C6 PHAN So 236 Nam Ky Khoi NghTa, Phirfrng 6, Qu§n 3 TP. Hd Chf Minh, CHXHCN Vift Nam
II. KY KE TOAN, DON V| TIEN T$ SLTDVNG TRONG KE TO AN
1. Ky ke to^n nSm
Ky ke to&n nSm cua T$p do^n bat dlu tir ng4y 01/01 vh k6t thuc v^o ng^y 31/12 hang n5m dirong Ijch.
2. Don vj tien t§ sir dyng trong ke to£n
Don vj tien tf sir dyng trong ke loan la D6ng Vi?t Nam (ky hi$u qu6c gia la “d”; ky hi?u qu6c la “VND”).
Ill. CHUAn MVC VA CHE DO KE TOAN AP DVNG
1. Che dp ke todn ap dyng
Tap doan ap dyng Che d$ Ka toan doanh nghipp ban hanh theo Thong tir s6 200/2014/TT-BTC ngay 22/12/2014 cua BO Tai chinh Hudng dan Che dp ka toan Doanh nghiOp, thong tu s6 53/2016/TT-BTC ngay 21/03/2016 cua Bp Tai chinh ve vi$c siia d6i, b6 sung mot s6 diau cua Th6ng tir sd 200/2014/TT-BTC. s
N
2. Tuyen b6 ve vifc tu3n thu Chuin myc va Ch^ d$ ke toin3lJ
Typ doan da ap dung cdc Chuan myc ke toan Vipt Nam va cac vSn ban hirdng dan Chuan myc do Nha nude da ban hanh. Cdc bao cao tai chinh dupe l$p va trlnh bay theo dung mpi quy djnh cua timg chuan myc, thong tu hudng dan thyc hipn chuan myc va Che dO ke todn hipn hanh dang ap dyng.
Cho myc dich lap va trlnh bay Bao cao tai chinh hpp nhat gifta nien dO nay, Typ doan da dp dyng Chuan myc Ke todn Vipt Nam s6 25 - Bdo cdo tai chinh hpp nhdt va ke todn khodn dau tu vdo C6ng ty con, C6ng ty lien ket. Bdo cdo tdi chinh hpp nhdt gitta nien dp cua Typ dodn dupe lyp vd trlnh bdy theo hudhg dan tyi Th6ng tu s6 202/2014/TT-BTC ngdy 22/12/2014 cua Bp Tdi chinh ve vi?c Hudng dan phuorng phdp lap vd trlnh bdy Bdo cdo tdi chinh hpp nh&t.
IV. CAC CHINH SACK KE TOAN AP DyNG
01. Co s6' lap Bdo cdo tdi chinh hpp nhat
Bdo cdo tdi chinh hpp nhat gifta nien dO cua Typ dodn dupe lyp tren ca sd hpp nhat Bdo cdo tdi chinh rieng cua Tap dodn vd Bdo cdo tdi chinh cua Cong ty con do Tdp dodn kiem sodt. Vipc kiem sodt dat dupe khi Typ dodn c6 khd n&ng kiem sodt cdc chinh sdeh tdi chinh vd hoyt dpng cua cdc Cong ty nhyn dau tu nhdm thu dupe Ipi ich tu cdc hoyt dpng cua cdc C6ng ty ndy.
Bdo cdo tdi chinh cua cdc Cong ty con dupe lap cho cCrng ndm tdi chinh v6i Bdo cdo tdi chinh rieng cua Tdp dodn, dp dyng cdc chinh sdeh ke todn nhat qudn vdi chinh sdeh ke todn cua Typ dodn. Trong trufrng hpp c&n thiet, Bdo cdo tdi chinh cua C6ng ty con dupe dieu chinh de ddm bao tinh nhat qudn trong cdc chinh sdeh ke todn dupe dp dyng tai Tap dodn vd cdc Cong ty con.
K§t qua hoyt dpng kinh doanh cua cdc Cong ty con dupe mua hodc bdn di trong ndm dupe trlnh bdy trong Bdo cdo tdi chinh hpp nhat tu ngdy mua lai hodc cho den ngdy bdn di khodn ddu tu b C6ng ty dd.
Cdc s6 du, thu nhyp vd chi phi chii yeu, ke cd cdc khodn lai hay lo chua thyc hi?n phdt sinh tur cdc giao djeh npi by dupe loyi trir khi hpp nh^t Bdo cdo tdi chinh.
Lpi ich cua co dong thieu s6 the hi?n phan Ipi nhuyn ho^c lo vd cdc tdi sdn thuan khong ndm giCr bdi co dong ciia Tap dodn vd dupe trlnh bdy d myc ridng tren Bdng edn doi kd todn hpp nhat giOa nien dp vd Bdo cdo kjSt qud boat dpng kinh doanh hpp nhat gi&a nien dp.
; •
24
Bio cio tii chinh hgp nhat giihj nien d$ Cho ky ho^t dOng tir ngiy 01/01/2021
den ng&y 30/06/2021
Bio cio tii chinh hpp nhat giOa nien cho ky ke todn tir ngiy 01/01/2021 den ngiy 30/06/2021 cua cic don vj tham gia hpp nhat bao gom:
TAP DOAN CONG NGHIfP CAO SU Vl£T NAM - CONG TY C6 PHAN So 236 Nam Ky KMi NghTa, Phudng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Vi^t Nam
Bio cio tii chinh tham gia hyp nhatStt Tin c6ng ty
Bio cio tii chinh di duyc soit xit1 Cong ty m? - T$p doin Cong nghi^p Cao su Vi|t Nam
Cong ty TNHH MTV T6ng Cong ty Cao su Bdng Nai
Cong ty TNHH MTV Cao su Diu Tieng
Cong ty TNHH MTV Cao su Blnh Long
Cong ty TNHH MTV Cao su Lpc Ninh
Cong ty TNHH MTV Cao su Phu Rieng
Cong ty TNHH MTV Cao su Nam Giang - Quing Nam
Cong ty TNHH MTV Cao su Krong Buk
Cong ty TNHH MTV Cao su Eah Leo
Cong ty TNHH MTV Cao su Chu Pah
Cong ty TNHH MTV Cao su Chu Prong
Cong ty TNHH MTV Cao su Mang Yang
C6ng ty TNHH MTV Cao su Chu Se
Cong ty TNHH MTV Cao su Kon Turn
Cong ty TNHH MTV Cao su Blnh Thu^n
Cong ty TNHH MTV Cao su Quing Trj
Cong ty TNHH MTV Cao su Quing Nam
C6ng ty TNHH MTV Cao su Quing Ngii
Cong ty TNHH MTV Cao su Hi Tmh
C6ng ty TNHH MTV Cao su Huong Khe - Hi Tihh
Cong ty TNHH MTV Cao su Thanh H6a
Vi?n Nghiln cuu Cao su
Trung Tim Y te
T?p chi Cao su
Truing Cao ding CN Cao su
Cong ty CP Thiiy di?n Geruco Song C6n
C6ng ty CP VRG - Bio L<?c
C6ng ty CP VRG - Dak Nong
C6ng ty CP C6ng nghi?p XNK Cao su
Cong ty C6 phin The thao Ng6i Sao Geru
Cong ty CP Go MDF Quing Trj
Cong ty CP Cao su Phudc Hda
Cong ty CP Cao su Vi|t Lio
2 Bio cio tii chinh da dugc soit xit
3 Bio cio tii chinh da dugc soit xit
4 Bio cio tii chinh da dugc soit xit
5 Bio cio tii chinh da dugc soit xit
Bio cio tii chinh da dugc soit xit6
7 Bio cio tii chinh da dugc soit xit
8 Bio cio tii chinh da dugc soit xit
9 Bio cio tii chinh da dugc soit xit
Bio cio tii chinh da dugc soit xit
Bio cio tii chinh da dugc soit xit
Bio cio tii chinh da dugc soit xit
Bio cio tii chinh da dugc soit xit
Bio cio tii chinh da dugc soit xit
Bio cio tii chinh da dugc soit xit
Bio cio tii chinh da dugc soit xit
Bio cio tii chinh da dugc soit x6t
•>10
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12 >13
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18 Bio cio tii chinh
19 Bio cio tii chinh da dugc soit xit
Bio cio tii chinh da dugc soit xit
Bio cio tii chinh da dugc soit xit
Bio cio tii chinh da dugc soit xit
Bio cio tii chinh
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22
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24 Bio cio tii chinh
Bid cid tii chinh da dugc soit xit
Bio cio tii chinh da dugc soit xit.
Bio cio tii chinh da dugc soit xit
Bio cio tii chinh di dugc soit xit
Bio cio tii chinh hgp nh&t
Bio cio tii chinh
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31 Bio cio tii chinh da dugc soit xit
Bio cio tii chinh da dugc soit xit
Bio cio tii chinh hgp nh&t da dugc soit xit
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Tj\P DOAN C6NG NGHI^P CAO SU Vl£T NAM - CONG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phudng 6, Quan 3 TP. Ho Chi Minh, CHXHCN Vigt Nam
B£o c^o chfnh hgp nhat giQ-a nien Cho ky boat dpng tu ng£y 01/01/2021 den ng^y 30/06/2021
B£o c^o chfnh tham gia hgp nhatStt Tin c6ng ty
34 Cong ty CP Cao su H6a Binh
C6ng ty CP Cao su H&ng G6n
Cong ty CP Cao su Quasa Geruco
Cong ty CP TMDV Du lich Cao su
Cong ty CP KCN Nam Tan Uyen
Cong ty CP Che bien go Thu§n An
Cong ty CP Go Dau Tilng
C6ng ty CP DLTM & KS Hung Yen
Cong ty CP Co khf Cao su
C6ng ty CP Cao su Dong Phii
C6ng ty CP Cao su Tay Ninh
Cong ty CP Cao su Son La
Cong ty CP Cao su Bi§n Biln
C6ng ty CP Cao su Lai CMu
Cong ty CP Cao su Sa Thiy
C6ng ty CP DTPT Cao su Ngh? An
C6ng ty CP Cao su Tan BiSn Kampongthom
C6ng ty CP Cao su B& Ria
C6ng ty CP Cao su Phu Riing Kratie
Cong ty CP VRG - Phu Yin
Cong ty CP Cao su Tan Biln
Cong ty CP KCN Dau GiSy
Cong ty CP KCN Long KMnh
Cong ty CP Cao su Giang
C6ng ty CP Cao su Trudng Phdt
Cong ty CP Cao su Dong Phu Kratie
C6ng ty CP Cao su Dong Nai Kratie
C6ng ty CP Thuy Bien VRG Ng<?c Linh
Cdng ty CP Cao su Ky Thult Dong Phu
Cong ty CP Cao su B&o LSm
C6ng ty CP KCN An Di£n
Cong ty CP G6 MDF VRG Kiln Giang
Cong ty CP DTXD Cao su Phu Thmh
Cong ty CP Cao su B&ng Phu D3k Nong
C6ng ty CP CB XNK G6 TSy Ninh
B£o cdo t&i chinh da dugc sodt xlt
Bdo do tai chinh
Bdo cdo tdi chinh hgp nhat da dugc sodt xlt
Bdo cdo tdi chinh t6ng hop1
Bdo cdo tdi chinh da dugc sodt xlt
Bdo cdo tdi chinh da dugc sodt xlt
Bdo cdo tdi chinh da dugc sodt xlt
Bdo cdo tdi chinh da dugc sodt xlt
Bdo cdo tdi chinh da dugc sodt xlt
Bdo cdo tdi chinh tong hgp da dugc sodt xlt
Bdo cdo tdi chinh da dugc sodt xlt
Bdo cdo tdi chinh
35
36
37
38
39
40
41
42
43
44\45
46 Bdo cdo tdi chinh 747 Bdo cdo tdi chinh
48 Bdo cdo tdi chinh da dugc sodt xlt
Bdo cdo tdi chfnh da dugc sodt xlt
Bdo cdo tdi chinh hgp nhat da dugc sodt xlt
Bdo cdo tdi chinh da dugc sodt xlt
Bdo cdo tdi chinh
49
50
51
52
53 Bdo cdo tdi chinh
Bdo cdo tdi chinh da dugc sodt xlt54
55 Bdo cdo tdi chinh
56 Bdo cdo tdi chinh
57 Bdo cdo tdi chinh
58 Bdo cdo tdi chinh
Bdo cdo tdi chinh hgp nh£t da dugc sodt xlt
Bdo cdo tdi chfnh hgp nhat da dugc sodt xlt
Bdo cdo tdi chinh
Bdo cdo tdi chinh da dugc sodt xlt
Bdo cdo tdi chinh
Bdo cdo tdi chinh da dugc sodt xlt
Bdo cdo tdi chinh da dugc sodt xlt
Bdo cdo tdi chinh
59
60
61
62
63
64
65
66
67 Bdo cdo tdi chinh dd dugc sodt xlt
68 Bdo cdo tdi chinh
26
B&o c6o tlli chinh hpp nhat gitra ni^n ^9 Cho ky boat dpng tu ng^y 01/01/2021 din ng£y 30/06/2021
TAP DOAN CONG NGHI^P CAO SU Vl£T NAM - CONG TY C6 PHANSo 236 Nam Ky Khai NghTa, Phudrig 6, Quan 3TP. Ho Chi Minh, CHXHCN Vi|t Nam.
B^o c^o t^i chinh tham gia h(?p nhatStt Tin c6ng ty
Cong ty CP Co khi V$n t&i CS DSu Tilng
Cong ty CP Ph&i b6n TM Phu Thinh
C6ng ty CP Cao su Lai CMu II
Cong ty Cp Cao su B& Rja Kampongthom
Cong ty CP CS Chir se Kampongthom
C6ng ty CP CS Mang Yang Ratanakiri
Cdng ty CP Phan vi sinh Quang Tri
Cong ty TNHH PT Cao su Phudc H6a Kampongthom
Cong ty CP KCN Bac Dong Phu
C6ng ty CP KCN Cao su Blnh Long
C6ng ty CP Cao su Yen Bdi
Cong ty CP Cao su Dlu Tilng Ldo Cai
C6ng ty CP Cao su KrongBuk Ratanakiri
Cong ty CP CS Chir Pr6ng Strung Cheng
Cong ty CP CS D&u Tilng Kratie
C6ng ty CP Cao su D&u Tieng Campuchia
C6ng ty CP Che bien GS Cao su D6ng Nai
Cong ty TNHH Phdt Trien Cao Su CRCK - Chir P5h
C6ng ty CP KCN Tdn Blnh
C6ng ty CP VRG - Khdi Hodn
C6ng ty TNHH Cao su Hd TTnh - Bolikhamxai
C6ng ty TNHH PTCS Tdy Ninh - Siem Ri?p
Cong ty TNHH MTV VRG Oudomxay
Cong ty TNHH Vketi
C6ng ty CP Cao su D&u Tieng Lai Chdu
Cong ty TNHH Eahleo - BM
Cong ty TNHH Phudc Hda - Ddk Llk
Cong ty CP Cao su Di?n Bien - Mufrng Nh6
C6ng ty TNHH MTV Cao su Qua Van - Qudng Trj
C6ng ty CP xuat khau cao su VRG Nh$t Bdn
C6ng ty Co phan Go LOc Ninh
C6ng ty TNHH Cao su vd Lam nghi?p Phudc H6a Ddk L5k
Cong ty TNHH San xuat Go Cao su Kon Turn
C6ng ty Co ph&n Thdnh ph6 Npi that Vi^t Nam
C6ng ty CP Thing Nhdt
Bdo cdo tdi chinh dd dugc sodt xdt
Bdo cdo tdi chinh
Bdo cdo tdi chinh
Bdo cdo tdi chinh hop nhat
Bdo cdo tdi chinh hgp nhat dd dirge sodt xdt
Bdo cdo tdi chinh hgp nhat
Bdo cdo tdi chinh dd dugc sodt xdt
Bdo cdo tdi chinh chuyen doi. !Bdo cdo tdi chinh dd dugc sodt xdt
Bdo cdo tdi chinh dd dugc sodt xdt
Bdo cdo tdi chinh
Bdo cdo tdi chinh dd dugc sodt xdt,
Bdo cdo tdi chinh hgp nhdt dd dugc sodt xdt
Bdo cdo tdi chinh hgp nhat
Bdo cdo tdi chinh hgp nhat
Bdo cdo tdi chinh hgp nhat
‘ Bdo cdo tdi chinh
Bdo cdo tdi chinh chuyen doi
Bdo cdo tdi chinh
Bdo cdo tdi chinh
Bdo cdo tdi chinh chuyln doi
Bdo cdo tdi chinh chuyen doi
Bdo cdo tdi chinh chuyen doi •
Bdo cdo tdi chinh chuyen d6i dd dugc sodt xdt
Bdo cdo tdi chinh dd dugc sodt xdt
Bdo cdo tdi chinh chuyen doi
' Bdo cdo tdi chinh
Bdo cdo tdi chinh
Bdo cdo tdi chinh chuyen doi dd dugc sodt xdt
Bdo cdo tdi chinh
Bdo cdo tdi chinh
Bdo cdo tdi chinh
69
70
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79
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81 a>82 «
83
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101 Bdo cdo idi chinh dd dugc sodt xdt
102 Bdo cdo tdi chinh103 Bdo cdo tdi chinh dd dugc sodt xdt
27
Bdo cdo t^i chfnh hgp nhat giu-a nien dp Cho ky ho?it dpng tir ng^y 01/01/2021
_________________ den ng£y 30/06/2021 ■
TAP DOAN CONG NGHIfP CAO SU Vl£T NAM - CONG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phudng 6, Quan 3 TP. Ho Chf Minh, CHXHCN Vift Nam
Bdo cdo tM chfnh tham gia hpp nhatStt Ten c6ng ty
Cong ty CP Ph£t trien D6 thi KCN Cao su Vi?t NamC6ng ty TNHH Nghien curu Khoa hpc & SXTN Cao su VisorutexCong ty CP DTXD CSHT Blnh Phirdc
Cong ty CP KD BOT Biremg DT.741
Cong ty CP G§ MDF VRG BONG WHA
C6ng ty CP BTPT VRG Long Th&nh
Cong ty CP Cao su TP. H6 Chi Minh
C6ng ty CP Cao su Ben Th&nh
Cong ty CP XSy d\mg Cao su Bong Nai
Cong ty CP Lpc Thinh
C6ng ty CP Chi spri Cao su VRG Sa do
Cong ty CP Che bien Go Cao su Chir Pah
Cong ty CP Phdt trien Nong nghipp Vipt My Ha Ttnh
Cong ty TNHH Cong nghipp va Biiu Ur Nam Tan Uyen
Cong ty Co phan Cao su Bau Tieng Vipt Lao
Bdo cdo tai chinh104
Bdo cdo tai chinh105
Bdo cdo tai chinh106
Bdo cdo tdi chinh107
Bdo cdo tdi chinh108
109 Bdo cdo tdi chinh
110 Bdo cdo tdi chinh
111 Bdo cdo tdi chinh da dupe sodt xdt
Bdo cdo tdi chinh hpp nhat112
113 Bdo cdo tdi chinh
114 Bdo cdo tdi chinh £V115 Bdo cdo tdi chinh y.116 Bdo cdo tdi chinh
117 Bdo cdo tdi chinh )%s118 Bdo cdo tdi chinh da dupe sodt x&
02. Cdc nghifp vy bang ngoai tf
a) Ty gid giao djeh thpc te doi v6i cdc giao djeh bang ngopi t? phdt sinh trong ky:
• Ty gid giao djeh thpc te khi mua bdn ngopi t? Id ty gid dupe quy djnh trong hpp dong mua, bdn ngoai tp giOa Cong ty vd ngan hdng thuorng mpi;
• Ty gid khi g6p v6n hodc nhan g6p v6n Id ty gid mua ngoai tp cua ngdn hdng nai Cong ty md tdi khodn de nhan von cua nhd dau tu tpi ngdy g6p v6n;
• Ty gid khi ghi nhan np phdi thu Id ty gid mua cua ngdn hdng thuong mai nai Cong ty chi djnh khdeh hdng : thanh todn tpi thin diem giao djeh phdt sinh;
• Ty gid khi ghi nhdn np phdi trd Id ty gid bdn cua ngdn hdng thuong mai nai Cong ty dp ki£n giao djeh tai thin diem giao djeh phdt sinh;
• Ty gid khi mua sdm tdi sdn hodc thanh todn ngay bang ngoai tp Id ty gid mua cua ngdn hdng thuong mai nai Cong ty thuc hipn thanh todn.
b) Ty gid giao djeh thpc t4 khi ddnh gid Ipi cdc khodn mpe tien tp c6 goc ngoai t? tai thin diem lap Bdo cdo tdi chinh hppnhdt:
• B6i vdi khodn muc phan loai Id tdi sdn dp dpng ty gid mua ngoai tp;• Boi vdi tien gui ngoai tp dp dpng ty gid mua cua chinh ngdn hdng nai Cong ty ma tdi khodn ngoai tf;• Boi vdi khodn mpe phdn lopi Id np phdi trd dp dpng ty gid bdn ngoai tp cua ngdn hdng thuong mai nai C6ng ty
thufrng xuyen c6 giao djeh.• Tdt cd cdc khodn chenh lech ty gid thpc te phdt sinh trong ky vd chenh Ipeh do ddnh gid Ipi s6 du cdc khodn
muc ti£n tp c6 g6c ngoai tp cudi ky dupe hpeh todn vdo kit qud hopt dpng kinh doanh cua ky ke todn.
03. Nguyen tSc xdc djnh ISi suit thpc te (13i suit hifu lpc) dimg di chiit khiu ddng tien.
L3i suat thpc te (lai suit hipu lpc) dupe xdc djnh nhu sau:
• Ld lai suit ngan hdng thuong mai cho vay dang dp dpng ph6 biin tren thj trudng tpi thbi diem giao djeh;
28
Bdo cdo tii chfnh hpp nhat gifra nien Cho ky hogt dOng tir ngdy 01/01/2021
din ng^y 30/06/2021
TAP DOAN CONG NGHI^P CAO SU Vl£T NAM - C6NG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phu^ng 6, Qu$n 3 TP. Ho Ch( Minh, CHXHCN Vi?t Nam
• Tnrdng hgp khong x^c djnh dirge 131 suit ngan h3ng thuonrig mai cho vay neu tren thl 131 suit thgc ti 13 131 suit T$p do3n c6 thi di vay dirdi hinh thiic phdt h3nh cong c\i ng kh6ng c6 quyen chuyen d6l thdnh co phiiu (nhu phdt h3nh trdi phiiu thudng khong c6 quyen chuyen doi ho3c vay bang khi ude th6ng thirbng) trong dieu kifn s3n xuit, kinh doanh dang dien ra binh thubng.
04. Nguyen tic ghi nhan tien v3 ede khodn tmmg duong tien
Tien v3 ede khoan tuong duong tiin bao gom tiln mat tai quy, tiin giii ngdn hdng, ede khodn dau tir ngdn han c6 thbi gian ddo han khong qud 03 thdng, c6 tlnh thanh khoan cao, c6 khd ndng chuyen doi de ddng thdnh ede lugng tien xdc djnh vd khong c6 nhieu riii ro trong chuyin d6i thdnh tien.
Cdc khodn tiin do doanh nghifp khde vd cd nhan ky cirgc, ky quy tai Tdp dodn dugc quan ly vd hach todn nhu tiin cua Tdpdodn.
Khi phdt sinh cdc giao dich bang ngoai ti, ngoai ti dugc quy doi ra Dong Vi?t Nam theo nguyen tic: Ben Ng cdc tdi khodn tiin dp dyng ty gid giao dich th\rc ti; Ben C6 cdc tdi khodn tien dp dyng ty gid ghi si binh qudn gia quyin.
Tai thfri diim lip Bdo cdo tdi chinh theo quy djnh cua phdp lu$t, so du ngoai ti dugc ddnh gid lyi theo ty gid giao dich thyc ti, Id ty gid mua ngoyi ti cua ngan hdng thuong myi nai Tip dodn thufrng xuyen c6 giao djeh tai thbi diem l?p Bdo cdo tdi chinh. ao'.
*05. Nguyen tdc ki todn cdc khodn dau tir tdi chinh
a. Chung khodn kinh doanh
Chung khodn kinh doanh dugc ghi so ki todn theo gid goc, bao g6m: Gid mua cOng cdc chi phi mua (niu c6) nhu chi phi moi gidi, giao djeh, cung cap thong tin, thui, 1? phi vd phi ngdn hdng. Gid g6c cua chung khodn kinh doanh dugc xdc djnh theo gid trj hgp ly cua cdc khodn thanh todn tai thiri diim giao djeh phdt sinh.Dy phbng gidm gid chung khodn kinh doanh dugc Idp vdo thfri diim cuoi ky ki todn Id sd chenh l?ch giiJa gid gdc dugc hach todn tren s6 ki todn 16n hon gid trj thj trufrng cua chung tai thbi diim Idp dy phbng.
b. Cdc khodn dau tir ndm gifr din ngdy ddo han
Gim cdc khoan tiin gui ngan hdng c6 ky han vd cdc khodn cho vay ndm gid den ngdy ddo hyn vdi myc dich thu lai hdng ky.
Doi vdi cdc khodn dau tu n3m gi& den ngdy ddo han, niu chua dugc Idp dy phbng phdi thu khb dbi theo quy djnh cua phdp luat, ki todn tiin hdnh ddnh gid khd ndng thu hbi. Trubng hgp cb bdng chung ch3c chSn cho thiy mgt phan bode todn bg khodn dau tu cb thi khong thu hoi dugc, ki todn tiin hdnh ghi nhan so tin thit vdo chi phi tdi chinh trong ndm. Trubng hgp si tin thit khong thi xdc djnh dugc mgt edeh ddng tin c£y, ki todn tiin hdnh thuyit minh tren Bdo cdo tdi chinh vi khd n3ng thu hoi cua khodn dau tu.
c. Cdc khodn cho vay
Cdc khoan cho vay theo khi ubc gitta cdc ben nhung khong dugc giao djeh mua, bdn tren thj trubng nhu chung khodn. Tuy theo tirng hgp dong, cdc khodn cho vay theo khi ubc cb thi dugc thu hii mgt lan tyi thbi diim ddo hyn hodc thu hoi dan tirng ky.
Dii vbi cdc khodn cho vay, niu chua dugc lyp dy phbng phdi thu khb dbi theo quy djnh cua phdp luyt, ki todn tiin hdnh ddnh gid khd n3ng thu hii. Trubng hgp cb bang chumg chic chin cho thay mgt phin hodc todn bg khodn cho vay cb thi khbng thu hoi dugc, ki todn tien hdnh ghi nhdn so tin that vdo chi phi tdi chinh trong ndm. Trubng hgp si tin thit khong thi xdc djnh dugc mgt edeh ddng tin cay, ki todn tiin hdnh thuyit minh tren Bdo cdo tdi chinh vi khd ndng thu hii cua khodn cho vay.
d. Dau tir v&o cbng ty con; cbng ty li@n doanh, li£n kit
Cdc khodn dau tu vdo cdc cbng ty con md trong db Tdp dodn nim quyin kiim sodt dugc trlnh bdy theo phuong phdp hgp nhdt. Cdc khodn phan phoi Igi nhudn md cong ty mg nhan dugc tir si Igi nhuyn luy ki cua cdc cong ty con sau ngdy
'A
sjf
29
TAP DOAN CONG NGHIfP CAO SU Vl£T NAM - CONG TY C6 PHAN So 236 Nam Khdi NghTa, Phu^mg 6, Quan 3TP. H6 Chi Minh, CHXHCN Viet Nam
B£o c£o chfnh h?p nhat giQ'a nien Cho ky boat dpng tir ng&y 01/01/2021 d4n ng^y 30/06/2021
cong ty m? nam quyen kiem sodt dirge ghi v^o ket qua boat dpng kinh doanh trong nam cua c6ng ty m?. Cdc khodn phan phoi khde dirge xem nhu phanthu h6i cua ede khoan ddu tir vd dugc trir vdo gid trj dau tu.
Cdc khodn dau tu vdo ede c6ng ty lien ket md trong d6 T^p dodn c6 dnh hudmg ddng kl dugc trinh bdy theo phuemg phdp von chu so hflu. Cdc khodn phdn phoi Igi nhu$n tir so Igi nhuan thuan luy ke cua cdc cong ty lien k4t sau ngdy dau tu dugc phan bo vdo ket qua boat dgng kinh doanh trong ky cua T$p dodn. Cdc khodn phan phoi khde dugc xem nhu phan thu hoi cdc khodn ddu tu vd dugc trir vdo gid tri ddu tu.
Khodn diu tu vdo cong ty lien doanh dugc ke todn theo phuong phdp v6n chu so h&u. Khodn vdn g6p lien doanh khong dieu chinh theo thay doi cua phln sd hOu cua cong ty trong tdi sdn thuan cua c6ng ty lien doanh. Bdo cdo Ket qua boat dgng kinh doanh cua T$p dodn phdn dnh khodn thu nh$p dugc chia tir Igi nhu^n thuan luy ke cua T$p dodn lien doanh phdt sinh sau khi g6p von lien doanh.
Du phbng gidm gid dau tu dugc lap vdo thfri diem cu6i ndm. Mdc trich lap dg ph6ng dugc xdc djnh dga vdo bdo cdo tdi chinh t^i thdi diem trich l$p dg phbng cua to chuc kinh te.
e. Dau tu vdo cong eg von cua don vj khde
Cdc khodn dau tu vdo c6ng cy von cua don vi khde dugc trinh bdy theo phuong phdp gid g6c.
Dg phbng gidm gid ddu tii dugc Idp vdo thfri diem cu6i ndm Id s6 chenh Igch gitta gid goc dugc hgch todn tren s6 k6 todn 16n hon gid trj thj trubng cua chung tyi thfri diem lyp dg phbng. Hodc mure trich ldp dg phbng dugc xdc djnh dga vdo bdo cdo tdi chinh t?i thbi diem trich l$p dg phbng cua to chuc kinh te khi khong xdc djnh dugc gid trj thj trubng.
;o;TA*
KIE.HA
06. Nguyen tic k£ todn phai thu
Vigc phdn loyi cdc khodn phdi thu Id phdi thu khdeh hdng, phai thu khde dugc thgc hign theo nguyen tic:
a. Phdi thu cua khdeh hdng gom cdc khodn phdi thu mang tinh chit thuemg mai phdt sinh tu giao djeh cb tfnh chat mua, bdn, nhu: Phdi thu ve bdn hdng, cung cip dich vy, thanh ly, nhugng bdn tdi sdn (TSCD, BDSDT, cdc khodn diu tu tdi chinh) gitta Tgp dodn vd ngubi mua (Id don vj dye lap vbi ngubi bdn, g6m cd cdc khodn phdi thu gitfa cong ty mg vd edng ty con, lien doanh, lien ket). Khodn phdi thu ndy gom cd cdc khodn phdi thu vd tien bdn hdng xuat khau cua ben giao uy thde thong qua ben nh£n uy thde;
b. Phai thu khde gom cdc khodn phdi thu khong cb tinh thuong mai, khbng lien quan den giao djeh mua, bdn, nhu:
• Cdc khodn phdi thu tgo ra doanh thu hogt dgng tdi chinh, nhu: khodn phdi thu vi Idi cho vay, tien gbi, co tire vd Igi nhuan dugc chia;
• Cdc khodn chi hg bdn thur ba dugc quyen nhdn lai; Cdc khodn bdn nh|n uy thde xudt khiu phdi thu hg cho ben giao uy thde;
• Cdc khodn phdi thu khong mang tinh thuong mai nhu cho mugn tdi sdn, phdi thu ve tidn phgt, b6i thubng, tdi sdn thieu chb xii ly...
Khi Idp Bdo cdo tdi chinh, kd todn edn cur ky hyn cbn l^i cua cdc khodn phdi thu de phan loyi Id ddi hyn hodc ngdn hgn. Cdc chi tidu phdi thu cua Bang edn d6i ke todn cb the bao gom cd cdc khodn dugc phdn dnh b cdc tdi khodn khde ngodi cdc tdi khodn phdi thu, nhu: Khodn cho vay dugc phdn dnh b TK 1283; Khodn ky quy, ky cugc phdn dnh b TK 244, khodntamungbTK 141...
Cdc khodn phdi thu cb gbc ngoyi tg dugc ddnh gid lyi cu6i ky ke todn khi lyp Bdo cdo tdi chinh. Ty gid giao dich thgc te khi ddnh gid Igi cdc khodn phdi thu cb g6c ngogi tg tgi thbi diem Idp Bdo cdo tdi chinh Id ty gid cong bd cua ngdn hdng thuong mai noi Tdp dodn thubng xuyen cb giao djeh (do Tdp dodn tg Iga chgn khi giao dich vbi d6i tugng phai thu).
Vige xdc djnh cdc khodn can lap dg phbng phdi thu khb dbi dugc edn cur vdo cdc khodn myc dugc phdn logi Id phdi thu ngdn hgn, ddi hgn cua Bdng can doi ke todn. Dg phbng ng phdi thu khb dbi dugc trich Igp cho tung khodn phdi thu khb dbi edn cur vdo tuoi ng qud hgn cua cdc khodn ng ho^c dg kien muc ton that cb the xdy ra.
Rieng cdc khodn phdi thu ve cho vay khdeh hdng dugc sdp nhgp tir Cong ty Tdi chinh TNHH MTV Cao su Vigt Nam:
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Bdo cdo tii chJnh h9p nhat gi&a ni§n Cho ky boat dgng tir ng^y 01/01/2021 den ngay 30/06/2021
TAP DOAN CONG NGHIfP CAO SU VlfiT NAM - C6NG TY C6 PHAN So 236 Nam Ky Kh6i Nghia, Phu6ng 6, Quan 3 TP. H6 Chf Minh, CHXHCN Vigt Nam
• C6c kho^n cho vay khdch h&ng dugc trlnh b^y tren B&ng can d6i k4 todn theo sd du ng g6c tgi ngky bdo cio. Kho4ncho vay n&y dirge theo d5i nhu ede khodn du ng vay tin dgng vd thuc hi$n trich Idp dg phbng theo dg ph6ng rui ro tin dung.
> Dg phdng rui ro tin dgng: dugc Igp theo quy vd dugc ghi nh^n vdo Bdo cdo tdi chinh trong quj' tiep theo. Rieng dg phdng cua quy 4 dugc lap vd ghi nhdn trong thdng 12 tren ca sd ede khodn cho vay tai ngdy 30 thdng 11 hdng ndm;
> Dg phdng eg th6 dugc tinh dga tren ty 1? dg phdng vd so du ede khodn cho vay sau khi tru di gid trj cua tdi sdn dam bdo dd dugc chiet khau theo ty If quy dinh cho timg logi tdi sdn ddm bdo. Ty If dg phdng eg the dp dgng cho timg nhdm ng nhu sau:
Ty If trich lap dg phdng rui ro
Nhdm ng Tlnh trgng qud hgn
Ng dii tieu chuan1 Khodn vay trong hgn hofc qud hgn dudi 10 ngdy 0%- Qud han tir 16 ngdy den 90 ngdy; hodc- Dugc ca cdu lai thdi hgn trd ng Idn thur nhdt (neu khdeh hdng dugc ddnh gid Id du kha ndng hodn trd cd g6c lan Idi theo thiri hgn dd dugc ca cau lai l4n thu: nhat dp dgng doi vdi khdeh hdng Id doanh nghifp vd to chuc).
Ng can chu y2
5%- Qud hgn tir 91 ngdy den 180 ngdy; hodc- Dugc ca cdu Igi thdi han trd ng lan thu nhdt ngogi trir ede khodn cho vay c6 thdi hgn trd ng dugc ca cdu Igi dd dugc phdn logi vdo Nhdm 2 d tren; hodc- Cdc khodn cho vay dugc miln, gidm tien Idi do khdeh hdng khong cd khd ndng thanh todn tien Idi theo hgp dong.
‘Gvl.H•‘Tl
Ng dudi tieu chuan3 -1 D
7M20%-Qud hgn tir 181 ngdy den 360 ngdy; hodc- Dugc ca cdu Igi thdi hgn trd ng lan thur nhat vdo qud hgn dudi 90 ngdy tinh theo thdi hgn trd ng dugc ca cau Igi lan thu nhat; ho$c- Dugc ca cdu Igi thdi hgn trd ng lan thu 2.
Ng nghi ngd4
50%- Qud hgn tren 360 ngdy; hodc- Dugc ca c&u Igi thdi hgn trd ng lan thu nhdt vdo qud hgn tir 90 ngdy trd len tinh theo thdi hgn trd ng dugc dd ca cau Igi lan thu nhat; hodc- Dugc ca cdu Igi thdi hgn trd ng lan thu 2 vd dd bj qud hgn tinh theo thdi hgn trd ng dd dugc ca cdu Igi lan thu 2; hodc- Dugc ca cau Igi thdi hgn trd ng Idn thu 3; hodc- Cdc khodn ng khoanh, ng chd xu ly.
Ng cd khd ndng mat5
von
100%
>• Dg phdng chung: dugc trich Igp bdng 0,75% t6ng gid tri so du ng cho vay dugc phdn logi tir Nh6m 1 den Nhdm 4 tgi ngdy 30 thdng 11 hdng ndm
• Tap dodn phdn logi ng vd trich Igp dg phdng rui ro tin dgng theo Quyet dinh so 22/VBHN-NHNN ngdy 04 thdng 06 ndm 2014 cua Th6ng d6c Ngdn hdng Nhd nude Vift Nam ban hdnh quy djnh ve phdn logi ng, trich Idp vd sir dung dg phdng de xir ly rui ro tin dgng trong hogt dgng ngdn hdng cua t6 churc tin dgng.
• Ngodi ra, theo Cong vdn s6 1687/NHNN-TCKT ngdy 20/03/2015 cua Ngdn hdng Nhd nude Vift Nam, cdc khodn cho vay khdeh hdng cung dugc phdn logi thdnh: Ng trong hgn vd Ng qud hgn dga vdo trgng thdi cua mft khodn vay theo hgp dong tin dgng hodc cdc phg Igc gia hgn, dieu chinh ky hgn ng.
• Hogt dgng repo c6 phieu dugc ghi nhdn nhu mgt khodn phdi thu ve cho vay khdeh hdng, dg phdng rui ro tin dgng trong ITnh vgc repo dugc Tdp dodn xdc djnh edn cur vdo gid trj thudn cua co phifu repo tgi ngdy ket thuc ky ke todn ndm.
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B&o c£o chfnh hyp nhat gifra nien dy Cho ky boat dyng tir ngiy 01/01/2021 den ng^y 30/06/2021
TAP DOAN CONG NGHIEP CAO SU Vl£T NAM - CONG TY C6 PHAN So 236 Nam Ky Kh<M NghTa, Phudrng 6, Quin 3 TP. H6 Chf Minh, CHXHCN Viyt Nam .
07. Nguyen tic ghi nhan hing ton kho
King ton kho ciia Cong ty li nhQng tii sin duyc mua vio de sin xuat ho$c de bin trong ky sin xu&t, kinh doanh blnh thudng.
Hing t6n kho duyc tlnh theo gii g6c. Tnr6ng hyp gii tri thuln c6 the th\rc hi?n dirge thap hon gii g6c thi hing ton kho dirge t(nh theo gii trj thuin c6 the thgc hiyn dirge. Gii goc hing ton kho bao gom chi phi mua, chi phi che bien vi cic chi phi li£n quan tryc tiip khic phit sinh de c6 dirge hing t6n kho d dia diem vi trang thii hiyn t^ii.
Gii trj hing ton kho dirge xic djnh theo phirong phip blnh quin gia quyen.
Hing t6n kho dugc hach toin theo phirong phip ke khai thirimg xuyen.
08. Nguyen tic ghi nhin vi khau hao tii sin co djnh, bat dgng sin dau tir
Tii sin c6 djnh
Tii sin co djnh httu hlnh, tii sin co djnh vo hinh dugc ghi nhin theo gii g6c. Trong qui trinh su dgng, tii sin co djnh httu hinh, tii sin co djnh vo hinh dugc ghi nhin theo nguyin gii, hao m6n lu^ ke vi gii trj c6n lai.Khiu hao dugc tdeh theo phuong phip dudng thing, theo hudng dan tai Thong tu so 45/2013/TT-BTC ngiy 25/4/2013 vi thong tu so 147/2016/TT-BTC ngiy 13/10/2016 cua Bp Tii chfnh ve “sua doi, bo sung mpt so dieu ciia thong tu s6 45/2013/TT-BTC ngiy 25/4/2013 cua B<? tii chfnh hudng din che dp quin ly, su dyng vi trfch khau hao tii sin co djnh" cua Bg Tii chfnh hudng dan ch6 dp quin ly, sir dpng vi trfch khau hao TSCB nhu sau:
• Nhi cua, v$t kiln true• Miy m6c, thiet bj• Phuong tipn v$n tii• Thiet bj vin ph6ng• Cic tii sin khic• Phan mem quin ly
&1Y
AN08 - 25 nim 06-10 nim 05 - 08 nim 03 - 05 nim 08 - 20 nim 02 - 20 nim
4k. v
Rieng khau hao tii sin co djnh doi vdri vudn ciy cao su dugc thgc hipn theo Cong vin s6 1937/BTC-TCDN ngiy 09/02/2010 cua Cyc Tii chfnh doanh nghi?p, Bp Tii chfnh v/v Trfch khau hao vudn ciy cao su vi Quyet djnh so 221/QB-CSVN ngiy 27/4/2010 ciia Typ doin Cong nghipp Cao su Vi?t Nam v/v Ban hinh ty 1? trfch khau hao vudn cay cao su theo chu ky khai thic 20 nim; cu the nhu sau:
tftig khlu hao (%)Ty 1| khau hao (%)Nim khai thic Nim khai thicNim thur 1 2,50 Nim thu: 11
Nimthii 12 Nim thu: 13 Nim thu: 14
7,00Nim thir 2 Nim thu 3 Nim thi 4 Nim thi 5 Nim thi 6 Nim thi 7 Nim thi 8 Nim thi 9 Nim thi 10
2,80 6,603,50 6,20
5,904,404,80 Nim thi 15
Nim thi 16 Nim thi 17 Nim thi 18 Nim thi 19
5,505,40 5,40
5,005,405,505,10
5,10 5,205,00
Mic khau hao cho nim cu6i cung (nim thi 20) dugc xic djnh bing gii trj edn lai cua vudn cay cua nim khai thic.
Bat d$ng sin dau tir
Bat dpng sin diu tu (BDSBT) dugc ghi nh£n li tii sin phai th6a min dong thdi hai dieu ki|n sau:
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TAP DOAN C6NG NGHIfiP CAO SU Vl£T NAM - CONG TV C6 PHAN So 236 Nam Ky Khdi NghTa, Phudng 6, Quan 3 TP. Ho Chi Minh, CHXHCN Vift Nam
Bio cio tki chfnh hgp nhat giQ-a nien Cho ky boat dong tir ng&y 01/01/2021
____________ dgnngiy 30/06/2021 ,
• Chic chin thu dirge Igi (eh kinh te trong tirong lai; vi• Nguyen gii phai dirge xic dinh mgt cich ding tin cay.
Bit dpng san dau tir dirge ghi nh|n theo gii g6c. Trong qui trinh cho thiie boat dpng, bat dgng san diu tu dirge ghi nh£n theo nguyen gii, hao m6n lu^ ke vi gii trj c6n lai.
BDSDT cho thue boat dpng dirge trich khau hao vi ghi nhin vio chi phi kinh doanh trong ky (ke ca trong thfri gian ngimg cho thug). Tap doin dga vio cic bit dpng sin chu s6 hCtu su dgng cung logi de irdc tinh thbi gian trich khiu hao vi xic djnh phirong phip khiu hao ciia BDSDT.
Khiu hao BDSDT dirge trich theo phirong phip khiu hao dirdng thing trong suit thdi gian hftu dyng irdc tinh cua cic bat dpng sin nhir sau:
Nhom tai san • Nhi cura, v£t kien true - Quyen su d\mg dat
BDSDT nim gift chir ting gii Typ doin khong trich khiu hao. Tnrdng hgp c6 bing chung chic chin cho thiy BDSDT bj giim gii so vdi gii trj thj tnrdng vi khoin giim gii dugc xic djnh mgt cich ding tin ciy thl Tap doin dinh gii giim nguyen gii BDSDT vi ghi nhyn khoin ton thit vio gii v6n hing bin (tuemg ty nhu vipc lyp dg phbng doi vdi hing h6a bitddngsin). ' 1
So n8m khdu had'05-25Theo thdi han quyen su dyng dit
O'N
09. Nguyen tic ke toin chi phi tri trude
Cic chi phi tri trude chi lien quan den chi phi sin xuat kinh doanh cua mpt nim tii chinh hoic'mpt chu ky kinh doanh dugc ghi nhin li chi phi tri trude ngin han vi dugc tinh vio chi phi sin xuit kinh doanh trong nim tii chinh. Cic chi phi di phit sinh trong nim tii chinh nhung lien quan den ket qui boat dpng sin xuat kinh doanh ciia nhieu nien dp ke toin dugc hach toin vio chi phi tri tnrdc dii han de phan b6 din vio ket qua boat dpng kinh doanh trong cic nien dp ke toin sau.
,;ia/
Vipc tinh vi phan bo chi phi tri trude dii han vio chi phi sin xuat kinh doanh timg ky hach toin dugc cin cur vio tinh chat, muc dp timg loyi chi phi de chpn phuong phip vi tieu thuc phan bo hgp ly. Chi phi tri trude dugc phan bo dan vio chi phi sin xuat kinh doanh theo phuong phip dudng thing.
10. Nguyen tic ke toin ng phii tri
Vipc phan loai cic khoin phii tri li phii tri ngirdi bin, phii tri khic dugc thyc hipn theo nguySn tic:
a. Phii tri ngudi bin gdm cic khoin phii tri mang tinh chat thuong mai phit sinh tir giao d;ch mua hing hda, djeh vy, tii sin vi ngudi bin (li don vj dpc lyp vdi ngudi mua, gom ci cic khoin phii tri gifta edng ty mp vi cong ty con, cong ty lien doanh, lien ket). Khoin phii tri niy gom ci cic khoin phii tri khi nhip kh&u thong qua ngudi nhan uy thic (trong giao djeh nhyp khau uy thic);
b. Phii tri khic gom cic khoin phii tri khong cd tinh thuong mai, khdng lien quan den giao dich mua, bin, cung cap hing hda dich vu:
• Cic khoin phii tri lien quan den chi phi tii chinh, nhu: khoin phii tri ve lii vay, c6 turc vi Igi nhuyn phii tri, chi phi boat dpng dau tu tii chinh phii tri;
• Cic khoin phii tri do ben thu ba chi hd; Cic khoin tien ben nhan uy thic nhin cua cic ben lien quan de thanh toin theo chi dinh trong giao djeh uy thic xuat nhip khau;
• Cic khoin phii tri khong mang tinh thuong mai nhu phii tri do mugn tii sin, phii tri ve tien phyt, boi thudng, tii sin thira chd xu ly, phii tri ve cic khoin BHXH, BHYT, BHTN, KPCD...
33
TAP DOAN CONG NGHIfiP CAO SU VlfT NAM - CONG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phurdrig 6, Quan 3 TP. Ho Chi Minh, CHXHCN Vi|t Nam
Bdo do t^i chfnh hpp nhat gifra nien Cho ky ho^t dgng tir ng&y 01/01 /2021
d4n ng^y 30/06/2021
Khi lap B^o Ccio t^i chlnh, ke todn can cu ky ban c6n lai ciia cdc khoan phdi tii de phan loai la dai h^n ho^c ngan h^n. Khi c6 cdc bang chimg cho thay mpt khoan ton tbit c6 kha n3ng chac chan xay ra, ke loan ghi nh$n ngay m^t khoan phai tra theo nguyen tac th$n trpng.
Cac khoan phai tra c6 g6c ngoai t? dirge danh gia l^i cudi nam khi lap Bao cao tai chfnh. Ty gia giao djeh thgc t6 khi danh gia lai cac khoan phai tra c6 goc ngoai tf tai thfri diem lap Bao cao tai chfnh la ty gia edng b6 cua ngan hang thirong mai nai doanh nghi?p thubng xuyen c6 giao dich (do T£p doan t\r lya chpn khi giao djeh vdd doi tirgng phai tra).
11. Nguyen t&c ghi nhan cac kho&n vay
Cac khoan vay c6 thdi gian tra ng hon 12 thang kk tir thfri diem l|p Bao cao tai chfnh, k4 loan trinh bay la vay va ng thue tai chfnh dai han. Cac khoan den han tra trong vdng 12 thang ti§p theo kk tir thbi diem I$p Bao cao tai chfnh, k6 toan trinh bay la vay va ng thue tai chfnh ngSn han de c6 ke hoach chi tra.Cac chi phf di vay lien quan trge tiep den khoan vay (ngoai lai vay phai tra), nhir chi phf tham djnh, kiem toan, lap h6 so vay von... dirge hach toan vao chi phf tai chfnh. Tnrimg hgp cac chi phf nay phat sinh tir khoan vay rieng cho myc dfch dau tu, xay dgng hoac san xuat tai san ddr dang thi dirge v6n h6a.
Khi lyp Bao cao tai chfnh, s6 dir cac khoan vay bang ngoai t? dugc danh gia lai theo ty gia giao dich thgc te tai thin diem lyp Bao cao tai chfnh. Cac khoan chenh l?ch ty gia phat sinh tir vife thanh toan va danh gia lai cudi nam khoan vay bang ngoai t? dugc hych todn vao doanh thu hoac chi phf hoyt dgng tai chfnh.
■2.
12. Nguyen tic ghi nhyn va v6n h6a cac khoan chi phf di vay
Chi phf di vay dugc ghi nhan vao chi phf san xuat, kinh doanh trong nam khi phat sinh, trir chi phf di vay lien quan true ti4p den vi$c dau tu xay dgng hoac san xuat tai san dd dang dugc tinh vao gia trj cua tai san d6 (dugc von hoa) khi co du cac dieu ki?n quy djnh trong Chu&n mge Ke toan Vigt Nam so 16 “Chi phf di vay”.
Chi phf di vay lien quan trge tiep den vife dau tu xay dgng ho^c san xukt tai san dir dang can c6 thfri gian dii dai (trin 12 thang) de c6 the dua vao su dyng theo myc dfch dinh tririrc ho$c ban thl dugc tfnh vao gia trj cua tai san d6 (dugc von hoa), bao gom cac khoan lai tien vay, phan b6 cac khoan chiet kh&u ho$c phy trgi khi phat hanh trai phieu, cac khoan chi phf phy phat sinh lien quan tdi qua trinh lam thu tyc vay.'
Doi v6i khoan vay rieng phyc vy vi?c xdy dgng TSCB, BDSDT, lai vay dugc von h6a k£ ca khi thiri gian xay dgng dudi 12 thang; -
★
13. Nguyen tSc ghi nhan chi phf phai tri
Cac khoan phai tra cho hang h6a, dich vy d§ nhan dugc tir ngudi bdn hoSc da cung cdp cho ngudi mua trong nam tai chfnh nhung thgc te chua chi tra do chua c6 hda don ho£c chua du h6 so, tai ligu ke toan, dugc ghi nhyn vao chi phf san xuat, kinh doanh cua nam tai chfnh.
Viec hach toan cac khoan chi phf phai tra vao chi phf san xudt, kinh doanh trong nam phai thgc hign theo nguyen tic phu hgp giua doanh thu va chi phf phat sinh trong nam.
Cdc khoan chi phf phai tra phai s6 dgge quyet todn vdi so chi phf thgc t4 phat sinh. So chenh lych gitta so dfch trude va chi phf thgc te sS dugc hoan nhSp.
14. Nguy§n tic va phuong phap ghi nhan cac khoan dg phdng phii tri
Gia trj dugc ghi nhan cua mgt khoan dg phdng phai tra la gia trj dugc ude tfnh hgp ly nhat ve khoan tien s§ phai chi de thanh toan nghta vy ng hien tai tyi ngay ket thue ky ke toan.
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TAP DOAN CONG NGHI^P CAO SU Vlf T NAM - C6NG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phudng 6, Quan 3 TP. Ho Chi Minh, CHXHCN Vi?t Nam
B^o c^o tlti chfnh hyp nhat gifra nien dy Cho ky boat dOng tir ng&y 01/01/2021
den ng^y 30/06/2021
Chi nhttng khoan chi phi lien quan den kho&n dy phdng phSi tr^i da lap ban d&u m6i duyc bu dap bang khoSn dy phdng phai tra d6.
Khoan chenh l^ch giOa so dy phdng phai tra da l£p d ky ke todn tnrdc chira sur dyng het Idn hem s6 dy phdng phai tra lap d ky bao cao duyc hoan nhap ghi giam chi phi san xudt, kinh doanh trong ky.
Dy phdng phai tra dirge ghi nhan khi thoa man cac di6u kiyn sau:• Tap doan cd nghTa vy ng hi$n tai (nghTa vy phdp ly ho^c nghia vy lien ddi) do ket qua tir mgt sy kifn da xay ra;• Sy giam sut ve nhChig Igi ich kinh te cd the xay ra din den vife yeu cau phai thanh todn nghTa vy ng; va• Dira ra dirge mgt ude tinh dang tin cyy ve gia trj cua nghTa vy ng dd.
15. Nguyen tic ghi nhan doanh thu chira thyc hifn
Doanh thu chua thyc hi$n gom doanh thu nh$n tnrdc nhu: S6 tien cua khach hang da tra tnrdc cho mgt ho^c nhieu ky k6 todn vl cho thue tai san; Khoan lai nh§n tnrdc khi cho vay von ho^c mua cac edng cy ng; Va ede khodn doanh thu chira thyc hign khde nhu: Khodn chenh Igch gitta gid bdn hdng trd chym, tra gdp theo cam kdt vdi gid bdn trd tien ngay, khodn doanh thu tuomg umg vdi gid trj hdng hda, djeh vy ho$c so phdi chiet khau gidm gid cho khdeh hdng trong chucmg trinh khdeh hdng truydn thong.
Doanh thu chua thyc hifn khong bao gom:
• Tien nhdn tnrdc cua ngudi mua md doanh nghigp chua cung dp sdn pham, hdng hod, dich vy;• Doanh thu chua thu dugc tien cua boat dgng cho thue tdi sdn, cung dp dich vy nhieu ky.
Timg ky ke todn, doanh thu chua thyc hifn dugc ket chuyen vdo doanh thu trong ky.
16. Chuyen doi Bdo cdo tdi chfnh
Bdo cdo tdi chinh cua Cdng ty con cd ca sd d nude ngodi dugc chuyen doi theo Chuan myc ke todn s6 10 ban hdnh cong bo theo Quyet dinh s6 165/2002/QD-BCT ngdy 31 thdng 12 ndm 2002 cua Bg tnrdng Bg Tdi chinh vd hudng dan chuyen doi theo Thong tu so 161/2007/TT-BTC ngdy 31 thdng 12 ndm 2007 ciia Bp Tdi chinh ve vige hudng dan thyc hipn 16 Chuan myc ke todn. Trong dd:
• Tdi sdn vd ng phdi trd (ede khodn myc tidn tf vd phi tien tg) cua ca sd nude ngodi dugc quy doi theo ty gid tai ngdy 30/06/2021 cua Ngan hdng giao djeh;
• Cdc khodn myc ve doanh thu, thu nhdp khde vd chi phi quy doi sang dong Vigt Nam theo ty gid tyi ngdy giao dich cua Ngan hdng nai Cdng ty con thudng xuyen giao djeh;
• Tat cd cdc khodn chenh Igch ty gid hoi dodi khi chuyen doi Bdo cdo tdi chinh dugc phan loai nhu Id von chu sd hGu cua doanh nghigp vd phdn dnh tren chi tieu chenh Igch ty gid hoi dodi;
• Cdc chi tieu thupc v6n chu sd httu dugc chuyen doi theo ty gid giao djeh theo timg lan gdp von cua Cdng ty mg. Chenh Igch do chuyen doi von chu sd hthi, chenh Igch giOa t6ng tdi sdn vd ng phdi trd theo ty gid tyi ngdy Idp bdo cdo dugc ghi nhyn Id chenh Igch ty gid phdt sinh khi chuyen doi Bdo cdo tdi chinh tir dan vj tien tg nude ngodi sang VND.
17. Nguyen tdc ghi nhan von chu sd hfru
Von ddu tu cua chu sd hihi dugc ghi nh$n theo so von thyc gdp cua chu sd hihi.
Thdng du v6n co phan dugc Typ dodn ghi nhdn tuang umg phln Igi ich cua Typ dodn tai Cong ty con tai ngdy ket thue ndm tdi chinh.
Co phieu qu^ dugc Typ dodn ghi nhdn tuomg ung phln Igi ich cua T$p dodn tyi Cdng ty con tyi ngdy ket thue ndm tdi chinh.
Von khde cua chu sd hOm dugc ghi theo gid trj edn lyi gifla gid trj hgp ly ciia cdc tdi sdn md doanh nghigp dugc cdc to churc, cd nhdn khde t^ng, bieu sau khi trir (-) cdc khodn thue phdi npp (neu cd) lien quan den cdc tdi sdn dugc tdng, bieu ndy; vd khodn bo sung tir ket qud hoyt dpng kinh doanh.
35
TAP DOAN CdNG NGHI^P CAO SU VI?T NAM - CONG TV C6 PHAN S6 236 Nam Ky Khdi NghTa, Phirdng 6, Quan 3 TP. H6 CM Minh, CHXHCN Vigt Nam
Bio cio tii chmh hop nhat giua nien Cho ky ho^it dpng tir ngiy 01/01/2021
den ngiy 30/06/2021
Chenh l?ch ty gii h6i doii phin inh tren Bang cdn d6i ke toih \k chenh Ifch ty gii do chuyen d6i Bio cio tii chlnh vi chenh lech ty gii phit sinh trong thfri gian xay d\mg co bin.
Quy dau tu phit trien dirge hlnh thinh tir Igi nhuan sau thue cua cic C6ng ty. C6ng ty quin ly vi sii dyng cic quy hiy theo dung dieu 1$ vi cic quy dinh hi?n hinh c6 lien quan. .
Lgi nhuin sau thue dura phan ph6i li so Igi nhuin tir cic hoat dong cua doanh nghiep sau khi trir (•) cic khoan dieu chinh do ip dung h6i to thay d6i chfnh sich k4 toin vi dieu chinh h6i to sai s6t trong yeu cua cic nim trade. Lgi nhuan sau thue chua phin phoi c6 the dirge chia cho cic nhi dau tir dya tren ty 1? gdp von sau khi dirge Byi hgi dong co dong thong qua vi sau khi di trich lip cic quy dy ph6ng theo Dieu If Cong ty vi cic quy dinh cua Phip luft Vift Nam. Nguon v6n dau tir XDCB dirge hinh thinh tir nguon lgi nhu$n mi co quan c6 tham quyen de lyi cho T$p doin vdi myc dich dl dau tu dii hyn theo ke hoych.
Quy ho trg, sip xep doanh nghifp dugc hinh thinh tir nguon thu bin phan von Nhi nude tyi cic don vi thinh vien tryc thuoc Typ doin trade diy. Hifn nay, Typ doin tam thdi dugc quin ly, sir dyng Quy theo quy djnh tyi Thong tu so 10/2013/TT-BTC ngiy 18/01/2013 cua Bg Tii Chinh ve quin ly vi sir dyng quy ho trg sip xep doanh nghiep tyi cic C6ng ty mg cua T£p doin kinh te, Tong C6ng ty Nhi nude, Cong mo trong to hgp C6ng ty mo, cong ty con. V
©:18. Cic nghifp vy quy doi ngoai tf
B6i vdi doanh nghiep khona phai to chuc tin dune:
5
D
D6i v&i Cong ty m? va ede Cong ty tgi Vi?t Nam
Cic nghifp vy phit sinh bing cic don vj tifn tf khic vdi don vj ke toin cua Cong ty (VND) dugc hach toin theo ty gii giao dich vio ngiy phit sinh nghifp vy. Tyi ngiy kh thue ky ke toin nim, cic khoin myc tien t$ (tien m£t, tien gui, tien dang chuyen, ng phii thu, ng phii tri khong bao g6m cic khoin ngudi mua tri tien trade vi tri trade cho ngudi bin, doanh thu nhyn trade) cd goc ngoyi tf dugc dinh gii lyi theo ty gii blnh quan cua cic Ngan hing thuong myi noi Cong ty md tii khoin edng bo tyi thdi diem lip Bio cio tii chfnh. Tat ci cic khoin chinh Ifch ty gii phit sinh trong ky vi chenh Ifch do dinh gii lyi s6 du cic khoin myc tien tf cd goc ngoai tf cuoi ky dugc hach toin vio ket qui kinh doanh cua nim tii chfnh.
Doi voi Cong ty con tgi mc&c ngoai
Chenh Ifch ty gii phit sinh trong nim vi chenh Ifch do dinh gii lyi so du cic khoin myc tien tf (tien myt, tien gui, tien dang chuyen, ng phii thu, ng phii tri) cd goc ngoai tf cuoi nim lien quan den hoat dpng dau tu xiy dyng dugc phin inh luy kf trfn Bing cin ddi kk toin. Khi kh thue qui trinh d&u tu xay dyng, toin bg chenh Ifch ty gii thue tf phit sinh trong giai doyn dau tu xay dyng vi chenh Ifch ty gii do dinh gii lyi cua cic khoin myc tien tf cd g6c ngoai tf vio ngiy bit diu hoat dfng kinh doanh dugc phan b6 din vio chi phf tii chfnh hoic doanh thu tii chfnh cua cic ky hoyt dgng kinh doanh tiep theo vdi thdi gian khdng qui 5 nim.Nguyen tic ghi nhin cic nghifp vu bine ngoai te vi auv doi doi vdi to chuc tfn dune:
Theo hf th6ng ke toin cua cic t6 chuc tfn dyng, tit ci cic nghifp vy phit sinh dugc hach toin theo nguyfn tf. Tyi thdi diem cuoi nim, tii sin vi cong ng cd ngu6n goc ngoai tf dugc quy d6i sang VND theo ty gii quy dinh vio ngiy lap Bing cin doi kf toin. Cic khoin thu nhyp vi chi phf bing ngoyi tf cua t6 chuc tfn dyng dugc hych toin bing VND theo ty gii vio ngiy phit sinh thong qua giao djeh mua bin ngoyi tf. Chenh Ifch ty gii do dinh gii lyi cic khoin kinh doanh ngoai tf dugc hych toin vio Bio cio ket qui hoat dgng kinh doanh vi lgi nhuyn de lyi. Chenh Ifch ty gii do quy ddi cic tii sin vi cong ng bing ngoyi tf khic sang VND dugc xir ly vio doanh so cua cic khoin myc tuong umg tren Bing can doi ke toin vio ngiy lyp Bio cio tii chfnh.
19. Nguyfn tic vi phiromg phip ghi nhin doanh thu
Doanh thu chi dugc ghi nhyn khi Tfp doin cd khi ning chic chin nhan dugc cic lgi fch kinh te. Cic di£u kifn df ghi nhyn doanh thu dugc Tip doin ip dyng cy thl nhu sau:
36
B£o cdo t^i chfnh h^p nhat gi&a nien Cho ky boat dpng tir ng^y 01/01/2021
. den ng^y 30/06/2021
TAP DOAN CONG NGHl£P CAO SU Vl£T NAM - C6NG TY C6 PHANSo 236 Nam Ky Khdi Nghta, Phirdng 6, Quan 3TP. Ho Chi Minh, CHXHCN Vi?t Nam '
a. Doanh thu kinh doanh cff s& hg tang
Doanh thu kinh doanh ca so ha tang dirac quy6n l\ra chpn h^ch todn 1 lan khi thW gian cho thue chiem tren 90% thfri gian sij dyng hfhi ich cua 16 dat cho thuS thda mSn dong thfri cdc dieu ki$n sau:
• Ben di thue khong c6 quyen huy ngang hgp d6ng thue T^p do^n khong c6 nghla vy ph^i tra lai so tien da nhan tnrdc trong mpi trirdng hpp du6i mpi hlnh thurc;
• So tien nhan tnrdc tir vipc cho thue khong nho hon 90% tong so tien cho thug dyr kiln thu dirpc theo hgp dong trong suot thdd hyn cho thue v& ben di thue phai thanh todn to^n bp s6 tiln thue trong v6ng 12 thing kl tir thfri diem kh6i d4u thue dat;
• Hau nhu toin bp rui ro vi Ipi ich gin liln vdi quyen so hthi tii 16 ddt d5 chuyen giao cho ben di thug;• Tap doin u6c tinh dupe tuemg d6i day dii gid von ciia ho?t dpng cho thue.
V6i cic 16 dat cho thue kh6ng thoa min dieu kign ghi nhan doanh thu mpt lan, thyc hipn phan b6 doanh thu nh§n trude thanh nhieu ky phii hpp vdi thdi gian cho thug.
b. Doanh thu cung cap d)ch vy
Doanh thu cung cdp djeh vy dupe ghi nhin khi ket qui cua giao djeh d6 dupe xic djnh mpt cich ding tin c$y. Tnrdng hpp vige cung cdp djeh vy lien quan den nhieu ky thl doanh thu dupe ghi nh$n trong ky theo kit qui phdn c6ng vige di ' hoin thanh vao ngiy lap Bang Can doi ke toin cua ky d6. Kit qua ciia giao djeh cung cap djeh vy dupe xdc djnh khi thoa man ede dieu kign sau:
• Doanh thu dupe xdc djnh tuemg dli chdc chin;• C6 khd ndng thu dupe Ipi ich kinh tl tir giao djeh cung cap djeh vy d6;• Xdc djnh dupe ph&n c6ng vige da hodn thdnh vdo ngdy Igp Bdng can dli kl todn;• Xdc djnh dupe chi phi phdt sinh cho giao djeh vd chi phi dl hodn thdnh giao djeh cung cap djeh vy d6
Phan cong vige cung cap djeh vy da hodn thdnh dupe xdc djnh theo phuomg phdp ddnh gid cong vige hodn thdnh.
c. Doanh thu cho thue hoyt dpng
Doanh thu cho thue boat dpng Id khoan tien thu nhgp tir cho thug tdi san theo hpp ding thu6 hoyt dpng dupe hych todn theo phuemg phdp dudng thing trong suit thin gian cho thug.
d. Doanh thu hpp dong xay dyng
Trudng hpp hpp ding xay dyng quy djnh nhd thau dupe thanh todn theo tien dp kl hoych, khi kit qua thyc hign hpp ' dong xay dyng dupe ude tinh mpt edeh ddng tin cdy, thi doanh thu cua hpp ding xay dyng dupe ghi nhyn tuomg ung vdi phan cong vige da hodn thdnh do Tap dodn ty xdc djnh vdo ngdy lyp Bdo cdo tdi chinh md khong phy thupc vdo h6a. don thanh todn theo tiln dg kl hoach da lap hay chua vd si tien ghi tren h6a don Id bao nhieu.
Trudng hpp hpp ding xay dyng quy djnh nhd thiu dupe thanh todn theo gid trj khii lupng thyc hign, khi kit qud thyc hign hpp ding xdy dyng dupe xdc djnh mpt edeh ddng tin cyy vd dupe khdeh hdng xdc nhyn, thl doanh thu, chi phi lien quan din hpp ding dupe ghi nhdn tuomg ting vtii phan c6ng vige. da hodn thdnh dupe khdeh hdng xdc nhyn trong ky phan dnh tren h6a don da lyp.
e. Doanh thu hoyt dgng tdi chinh
Doanh thu phdt sinh tir tiln lai, tiln ban quyln, cl ttic, Ipi nhuyn dupe chia vd ede khodn doanh thu hoyt dgng tdi chinh khde dupe ghi nhgn khi th6a man ding thtii hai (2) dieu kign
• C6 khd ndng thu dupe Ipi ich kinh tl tir giao djeh d6;• Doanh thu dupe xdc djnh tuomg dii ch5c chan.
Co ttic, Ipi nhuyn dupe chia dupe ghi nhyn khi Tap dodn dupe quyen nhgn ci tuc hodc dupe quyen nhdn Ipi nhudn tir vige g6p vln.
*
AT
I
sau:
37
B&o c&o t^i chinh hyp nhat giira nien dy Cho ky hoyt dyng tir ng^iy 01/01/2021
den ngfry 30/06/2021
TAP DOAN CONG NGHI£P CAO SU Vlf T NAM - CONG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phirbng 6, Quan 3 TP. Ho Chi Minh, CHXHCN Vi?t Nam
Co phieu thirdng hay c6 tiic trd bang co phieu dirge ghi nhSn tang doanh thu hoyt dpng tai chfnh va tang gid tri khoan dau tir tirong umg vdi s6 tien co tiic dirge chia.
f. Thu nhdp khde
Phan dnh ede khodn thu nh$p khde ngodi hoyt dgng sdn xuat, kinh doanh cua doanh nghiyp, bao gom:
• Thu nh§p tir nhugng bdn, thanh ly TSCD;• Thu nh$p tir nghi?p v\i bdn vd thug lyi tdi sdn;• Cdc khoan thu4 phdi nyp khi bdn hdng h6a, cung cdp dich vy nhirng sau d6 dirge gidm, dirge hodn (thue xudt khau
dirge hodn, thue GTGT, TTBB, BVMT phdi npp nhimg sau d6 dugc gidm);• Thu tien bbi thuimg cua ben thtr ba de bii dap cho tdi sdn bj ton th&t (vf dy thu tihn bdo hiem dugc b6i thuimg, tign
den bu di dbi co sd kinh doanh vd cdc khodn c6 tinh chat tuong ty);• Thu tien dugc phat do khdeh hdng vi pham hgp dong;• Cdc khoan thu nhdp khde ngodi cdc khodn neu tren.
320. Nguyen tSc ke todn cdc khodn gidm tru doanh thu
Cdc khodn dugc di£u chinh gidm trir vdo doanh thu bdn hdng, cung cap djeh vy phdt sinh trong ndm, gdm: Chiet khdu thuemg mai, gidm gid hdng bdn vd hdng bdn bi trd lyi.
Truimg hgp sdn ph&m, hdng hod, djeh vy da tieu thy tir cdc ky tnrdc, den ky sau mdi phdt sinh chiet khdu thuong mai, gidm gid hdng bdn ho^c hdng bdn bj trd lai thl Tap dodn ghi gidm doanh thu theo nguyen tie:
• Neu sdn phdm, hdng hod, djeh vy da tieu thy tir cdc ky tnrdc, den ky sau phdi gidm gid, phdi chiet khau thuong myi, bj trd lyi nhimg phdt sinh trude thin didm phdt hdnh Bdo cdo tdi chinh, ke todn coi ddy Id mpt sy ki§n edn dieu chinh phdt sinh sau ngdy lyp Bang can d6i ke todn vd ghi gidm doanh thu, tren Bdo cdo tdi chinh cua ky lyp bdo cdo (kytrude).
• Truimg hgp sdn pham, hdng hod, djeh vy phdi gidm gid, phdi chidt khdu thuemg myi, bj trd lai sau thin diem phdt hdnh Bdo cdo tdi chinh thi doanh nghiyp ghi gidm doanh thu cua ky phdt sinh (ky sau).
21. NguySn tSc k£ todn gid v6n hdng bdn
Phan dnh trj gid von cua sdn pham, hdng h6a, djeh vy; gid thanh sdn xu&t cua sdn pham xdy lap bdn trong ky.
B6i vdi phan gid trj hdng ton kho hao hyt, mat mdt, ke todn tinh ngay vdo gid v6n hdng bdn (sau khi trir di cdc khodn b6i thuimg, neu c6).
B6i vdi chi phi nguy6n v§t li?u tryc tiep ti£u hao vugt muc binh thuimg, chi phi nhdn c6ng, chi phi sdn xudt chung c6 djnh khong phan b6 vdo gid trj sdn pham nhyp kho, ke todn tinh ngay vdo gid von hdng bdn (sau khi trir di cdc khodn boi thuimg, neu c6) ke cd khi sdn pham, hdng h6a chua dugc xdc djnh Id tieu thy.
Cdc khoan chi phi gid v6n hdng bdn khdng dugc coi Id chi phi tinh thue TNBN theo quy djnh eda Lu£t thu6 nhung c6 day du h6a dem chung tu vd dd hych todn dung theo Che dp ke todn C6ng ty khong ghi gidm chi phi ke todn md chi dilu chinh trong quyet todn thu4 TNDN de 1dm tdng s6 thu6 TNBN phdi nOp
22. Nguyen tdc k£ todn chi phi tdi chinh
Phdn dnh nhthig khodn chi phi hoyt dgng tdi chinh bao g6m cdc khodn chi phi hodc cdc khodn lo lien quan den cdc boat dgng dau tu tdi chinh, chi phi cho vay vd di vay von, chi phi g6p von lien doanh, lien ket, iS chuyen nhugng chung khodn ngdn han, chi phi giao djeh bdn chumg khodn; By ph6ng gidm gid chung khodn kinh doanh, dy phbng ton that dau tu vdo don vj khde, khodn lo phdt sinh khi bdn ngoyi t?, 13 ty gid h6i dodi...
Cdc khodn chi phi tdi chinh khdng dugc coi Id chi phi tinh thue TNBN theo quy djnh cua Luyt thu£ nhung c6 d&y du h6a don chumg tir vd dd hych todn dung theo Chi dp ki todn Tdp dodn khong ghi gidm chi phi k£ todn md chi di6u chinh trong quy& todn thue TNDN d£ 1dm tdng s6 thue TNDN phdi npp. ;
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38
B£o c&o chfnh h^p nhat gi&a nien d$ Cho ky ho^t dpng tCr ng^y 01/01/2021
46n ng^y 30/06/2021
Ti\P DOAN C6NG NGHIfP CAO SU VlfT NAM - C6NG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phuimg 6, Quan 3 TP. Ho Chi Minh, CHXHCN Vift Nam
23. Nguy@n t9c ke loan chi phi b4n hang, chi phi quin ly doanh nghiyp
Cdc khoan chi phi ghi nh$n 1^ chi phi bdn h^ng bao gom: Cdc chi phi thyc te pMt sinh trong qud trinh bdn san pham, h&ng hod, cung c/ip dich vy, bao g6m c&c chi phi chdo hdng, gi6i thi?u sdn pham, quang cdo san pham, hoa hong tan hdng, chi phi bdo hdnh sdn phlm, tang hod, chi phi bdo quan, d6ng g6i, vyn chuy6n,...
Cdc khoan chi phi ghi nh§n Id chi phi qudn ly doanh nghi$p bao gom: Cdc chi phi ve lucmg nhan vien bp ph|n quan ly doanh nghi^p (tien liroaig, tien c6ng, cdc khoan phy cap,...); bdo hiem xd hpi, bdo hiem y te, kinh phi c6ng dodn, bdo hiem thlt nghipp cua nhdn vien qudn ly doanh nghipp; chi phi vdt lipu vdn phbng, cong cy lao d§ng, khau hao TSCD diing cho qudn ly doanh righipp; tien thue dat, thue mon bdi; khoan lap dy phdng phdi thu kh6 d6i; dich vy mua ngodi (di?n, nude, di?n thoyi, fax, bdo hiem tdi sdn, chdy n6...); chi phi bang ti6n khde (tigp khdeh, hpi nghj khdeh hang...)
Cdc khodn chi phi bdn hdng, chi phi qudn ly doanh nghi^p khong dupe coi Id chi phi tinh thue TNDN theo quy djnh cua Luat thue nhung c6 day du h6a dem chung tir vd da hach todn diing theo Che dp ke todn Typ dodn khong ghi gidm chi phi ke todn md chi di£u chinh trong quyet todn thul TNDN de 1dm tang so thue TNDN phdi nOp.
24. Nguyen tSc vd phmyng phdp ghi nhan chi phi thue thu nhyp doanh nghi^p hi?n hdnh, chi phi thu£ thu nhyp doanh nghifp ho3n lai
Tdi san thue vd thue phdi npp cho tarn hi?n hdnh dupe xdc djnh bang s6 tien dy kiln phdi n$p cho (hodc dupe thu h6i) co quan thta, dya tren cdc miic thul sudt vd cdc luat thui c6 hi|u luc den ngdy ket thiic ky ke todn ndm.Thue thu nhdp hodn lyi dupe tinh dya tren cdc khodn chgnh l?ch gitta gid trj ghi so vd gid tri tinh thue thu nh£p cua cdc khoan myc tdi sdn ho&c cong np phdi thu, phdi trd tren bdo cdo tdi chinh hpp nhat vd dupe ghi nhdn theo phuong phdp Bang can d6i ke todn. Thu4 thu nh/ip hodn lai phdi trd dupe ghi nhyn cho tat ca cdc khodn chgnh Ipch tarn th<ri, tdi sdn thue thu nhdp doanh nghipp hodn lyi chi dupe ghi nhdn khi chac chan c6 du Ipi nhuan tinh thu^ trong tuong lai d£ khdu tru cdc khoan chenh Ipch tarn thin.
»Thue thu nhyp hodn lai dupe xdc djnh theo thu£ sudt dy tinh dp dyng cho k£ tdi sdn dupe thu hbi ho^c np phdi trd dupe thanh todn. Thue thu nhdp doanh nghipp hodn lyi dupe ghi nhdn vdo ket qud hoyt d0ng kinh doanh hpp nhk vd chi ghi vdo vdn chu sd h&u khi cdc khodn thud d6 lien quan tryc tiep den khodn myc dupe ghi thang vdo von chu sd hOu.Tdi sdn thue thu nhdp doanh nghipp hodn lyi vd np phdi trd thui thu nhdp hodn lyi phdi trd dupe bii tru khi C6ng ty co quyln hpp phdp d£ bii trir gitta tdi sdn thui thu nhdp doanh nghipp hi0n hdnh vdi chi phi thu4 thu nh0p doanh nghipp hi^n hdnh, khi tdi sdn thue thu nhdp doanh nghiyp hodn lyi vd np thue thu nhdp hodn lyi phdi trd dupe qudn ly cung mgt co quan thue vd Cong ty c6 dy djnh thanh todn thue thu nh$p doanh nghiyp hiyn hdnh tren co sd thudn.
25. Cdc nguyen tdc vd phuong phdp ki todn khde
a. Cong cy tdi chinh
Ghi nhan ban dau
Tdi san tdi chinh
Tdi sdn tdi chinh cua Tdp dodn bao gom tiin vd cdc khodn tuong duong tien, cdc khodn phdi thu khdeh hdng vd phdi thu khde, cdc khodn cho vay, cdc khoan ddu tu ngdn hyn vd ddi hyn. Tyi ttari diem ghi nhyn ban dau, tdi sdn tdi chinh dupe xdc djnh theo gid mua/chi phi phdt hdnh cpng cdc chi phi phdt sinh khde lien quan tryc tiip den vi?c mua, phdt hdnh tdi san tdi chinh d6.
Np phdi trd tdi chinh
Np phdi tra tdi chinh cua Typ dodn bao g6m cdc khodn vay, cdc khodn phdi trd ngudi bdn vd phdi trd khde, chi phi phdi trd. Tyi thfri diem ghi nhdn lan dau, cdc khodn np phdi tra tdi chinh dupe xdc djnh theo gid phdt hdnh c0ng cdc chi phi phdt sinh lien quan tryc tiep d4n vi$c phdt hdnh np phdi trd tdi chinh d6.
Gid tri sau ghi nh$n ban ddu
Hien tyi chua c6 cdc quy djnh \k ddnh gid lyi edng cy tdi chinh sau ghi nhan ban dau.
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39
Bdo c&o chfnh h<jp nhat giira niln Cho ky ho^it dpng tir ngiy 01/01/2021
_________________ den ng£y 30/06/2021 .
T^P DOAN C6NG NGHIf P CAO SU Vl£T NAM - C6NG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phirtmg 6, Quan 3 TP, H6 Chf Minh, CHXHCN Vigt Nam
b. C^c ben Hin quan
Cdc doanh nghi?p, c£c c& nhan, tryc tiep hay gidn tiep qua mpt ho^c nhieu trung gian, c6 quyen kiem sodt Tap do^n hoSc chju sy kiem sodt cua Tap doin, ho^c cung chung sy kiem sodt vdi TSp do&n, bao gom ca cong ty m?, cong ty con v£ cong ty lien ket \h c^c ben lien quan. C&c ben lien kit, c&c c& nhan tryc tiep ho3c gidn tiep nSm quyen bieu quyet cua Tgp do&n mi c6 inh huang ding ke doi vdi T$p doin, nhOng nhin sy quin ly chu ch6t bao g6m giim d6c, vien chile cua T$p doin, nhflng thinh vien mit thiet trong gia dinh cua cic ci nhan niy ho$c cic ben lien ket niy hoic nhung cong ty lien k4t vdi cic ci nhan niy cung dugc coi li ben lien quan.
Trong vi?c xem xdt timg m6i quan h$ cua cic ben lien quan, can chu y tdi bin chat cua m6i quan h? chil khong chi hlnh thilc phip ly cua cic quan h$ d6.
V. THONG TIN fi6 SUNG CHO CAC KHOAN MyC TRiNH BAY TRONG BANG CAN £>6l KE TOAN HQT NHAT GlCrA NIEN ©0
Don vj tinh: VND3
01. Tien vi cic khoin tutmg duomg ti^n- Tien mit- Tien guri ngan hing khong ky h^n- Cic khoin tuong duong tien
30/06/2021 01/01/2021 Ti115.144.712.591
1.640.013.745.27898.813.293.291
1.976.293.645.888H1'A'Ni4.802.404.924.000 . 3.453.176.675.651 4)Cgng 6.557.563.381.869 5.528.283.614.830
40
T^P DOAN CONG NGHIEP CAO SU VIET NAM - CONG TV CO PHANS6 236 Nam Ky Khm Nghla, Phucmg 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
Bao cao tai chinh hpp nhat giQ-a nien do Cho ky boat dong tir ngay 01/01/2021 d4n ngay 30/06/2021
02. Dau tir t^i chinh
02.1. Chihig khodn kinh doanh
C6ng ty C6 ph4n Dia 6c MBCong ty Co phan Cong nghiep m6i Kim TirThAp (OTC)Cgng
30/06/2021 01/01/2021Gi3 goc Gi^ gocDu* phong Gi& tr) hop ly Dir phong Gi£ tri hgp ly1.095.397.161 1.095.397.161 1.095.397.161 1.095.397.161
68.237.000 (68.237.000) 68.237.000 (68.237.000)
1.163.634.161 (68.237.000) 1.095.397.161 1.163.634.161 (68.237.000) 1.095.397.161
30/06/2021 01/01/2021Dieu chinh theo
phwmg ph&p VCSH Gia tri hyp lyDieu chinh theo
phirong phap VCSH Gia tri hpp lyGia goc Gia goc02.2. Dau tu* v^o cong ty lien doanh, lien ketCong ty Co phan Thong NhatCong ty TNHH Nghien cmi Khoa hpc &SXTN Cao su VisorutexCong ty Co phan Dau tu Xay d\mg Co so Hatang Binh PhuacCong ty Co phan Kinh doanh BOT Duong DT.741Cong ty Co phan G6 MDF VRG - DongwhaCong ty Dau tu Phat trien VRG Long ThanhCong ty Co phan Cao su Thanh pho H6 ChiCong ty C6 phan Cao su Ben ThanhCong ty Co phan Xay dyng Cao su Dong NaiCong ty Co phan Lqc ThjnhCong ty Co phan Chi sgi Cao su V.R.G SA DO
2.028.396.288.41248.139.152.723
408.579.430.137 2.436.975.718.54968.788.115.406
2.028.843.188.41248.139.152.723
589.047.813.395 2.617.891.001.80720.648.962.683(2.149.082.502)
52.708.141.300(2.149.082.502)
100.847.294.0236.600.654.7798.749.737.281 6.600.654.779 8.749.737.281
58.397.844.479 40.192.373.022 98.590.217.501 58.397.844.479 40.192.373.022 98.590.217.501 .
26.350.000.000 61.515.327.32415.431.082.840 41.781.082.840 26.350.000.000 35.165.327.324
1.004.392.840.66333.028.561.25395.141.496.68457.440.573.0009.768.852.055
36.000.000.000150.850.230.247
427.158.866.16526.126.124.602
(61.893.955.054)40.238.050.891
677.999.965188.707.589
(165.881.912.903)
1.431.551.706.82859.154.685.85533.247.541.63097.678.623.89110.446.852.02036.188.707.589
(15.031.682.656)
1.004.392.840.66333.028.561.25395.141.496.68457.440.573.0009.768.852.055
36.000.000.000150.850.230.247
229.689.159.755 1.234.082.000.418272.469.065.725
36.080.671.917 99.756.672.937 22.811.530.968
112.495.263.115 343.264.801
239.440.504.472(59.060.824.767)
42.316.099.93713.042.678.91376.495.263.115
(150.506.965.446)
Cong ty Co phan Che bien go Cao su Chu Pah
Cong ty Co phan Phat trien Nong nghiep Viet My Ha TTnhCong ty TNHH Do thj va Cong nghiep Nam Tan UyenCong ty co phan cao su Dau Tieng Viet Lao Cong ty CP Phat trien Do thj va KCN Cao su Vi?t Nam
8.086.578.953 (323.165.518)
(257.064.767)
7.763.413.435 8.086.578.953 (323.165.518)
(257.064.767)
7.763.413.4354.176.773.239 3.919.708.472 4.176.773.239 3.919.708.472
80.000.000.000 16.853.498 80.016.853.498 80.000.000.000 80.016.853.49816.853.498
368.345.953.55339.527.694.282
(21.859.353.062)90.264.942.691
346.486.600.491129.792.636.973
368.345.953.55339.974.594.282
(22.961.891.880)95.240.406.939
345.384.061.673135.215.001.221
41
VV-vxii ^ -1 ^/7v
T^P DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY CO PHANS6 236 Nam Ky Khoi NghTa, Phuemg 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
Bao cao tai chfnh hop nhat gifra nien do Cho ky boat dong tir ngay 01/01/2021 den ng£y 30/06/2021
30/06/2021 01/01/2021
02. Dau tir t&i chfnh (Tiip theo)02.3. D^u tir g6p v6n v^o don vi khac C6ng ty CP Vung T&u Intourco Cong ty CP EVN Qu6c Te Cong ty CP Du lich S^i Gon Dong H&Cong ty CP Dien Viet L^oT6ng Cong ty Xay dtmg Thuy Igd 4 - CTCPCong ty CP Diu tir XD & XNK Cao suCong ty CP BOX QL13 An Loc-Hoa LirCong ty CP D^u tu Vmh SonCong ty CP Dia 6c MBCong ty CP Mia duong Thanh H6aC6ng ty CP Tuan L6c Quing TriC6ng ty CP CB G6 XK Dia 6c Cao suC6ng ty C6 phan Phu Viet TinC6ng ty CP Dk tu Shi G6n VRG
Gia g6c Gid gocDy phdng Gi^ tri hyp ly Dy phdng Gia trj hyp ly354.526.105.622 (20.223.866.166)
3.850.000.00044.118.073.39213.877.341.956 (5.932.674.502)79.567.924.335 24.418.782.000
1.500.000.000 23.082.813.181 51.808.000.000 (13.442.597.639)
600.000.000 4.897.408.624 3.000.000.000
303.998.714 12.500.000.000 91.001.763.420
334.302.239.4563.850.000.000
44.118.073.3927.944.667.454
79.567.924.33524.364.518.040
705.669.93523.082.813.18138.365.402.361
600.000.0004.897.408.6243.000.000.000
303.998.71412.500.000.00091.001.763.420
354.526.105.622 (26.329.784.049)3.850.000.000
44.118.073.392 13.877.341.956 79.567.924.335 24.418.782.000
1.500.000.000 23.082.813.181 51.808.000.000 (6.823.116.210)
600.000.000 4.897.408.624 3.000.000.000
303.998.714 12.500.000.000 91.001.763.420
328.196.321.5733.850.000.000
34.214.400.0007.944.667.454
79.567.924.33521.542.792.120
705.669.93523.082.813.18144.984.883.790
600.000.0004.897.408.6243.000.000.000
303.998.71412.500.000.00091.001.763.420
(9.903.673.392)(5.932.674.502)
(54.263.960)(794.330.065)
(2.875.989.880)(794.330.065)
42
✓.-•J V
TAP DOAN C6NG NGHIfiP CAO SU Vl£T NAM - CONG TY C6 PHAN S6 236 Nam Ky KHdi NghTa, Phirdng 6, Quan 3 TP. Ho Chi Minh, CHXHCN Vi$t Nam
Bdo c^o chfnh hQp nh4t gi&a nien dp Cho ky boat dong tir ng&y 01/01/2021 den ng^y 30/06/2021
02.4. Dau (it n3m gift- den ng&y ddo bana. Ng5n banTien giii c6 ky h^n Trdi phiSuCdc kho^n dau tu khdcb. D^i banTien giri c6 ky hgn Tr^i philu
30/06/2021 01/01/2021Gid goc Gi^ tr| ghi so Gid goe Gid trj ghi so
8.855.451.491.0998.855.451.491.099
10.763.655.284.831 10.763.655.284.83110.763.655.284.831 10.763.655.284.831
8.855.451.491.0998.855.451.491.099
0 0 0 00 0 0 0
365.499.975.760328.129.975.760
37.370.000.000
365.499.975.760328.129.975.760
37.370.000.000
216.940.539.200178.570.539.200 38.370.000.000
216.940.539.200178.570.539.200 38.370.000.000
03. PhSi thu khach h&ngi-
03.1. Phai thu ngin h?n cua khach hftngPhai thu khach hang mua mu cao su npi djaPhai thu khdch hang mua mu cao xu xuat khauPhai thu khach hang ve hogt dpng gia cong che bien mu cao su,pallet, san xuat cac sdn phdm tir goPhai thu khdch hang ve boat d0ng san xuat kinh doanh di?n n5ng Phai thu khach hang mua cay cao su thanh ly, gly do Phai thu ve khach hang ho^it d0ng xay d\mg, lap dat, sira chfta, ba© tri va duy tu c6ng trinh xdy d\mgPhai thu khach hang v£ ban, chuyln giao va 13p d$t cong trinh khl, may m6c thiet bjPhai thu khach hang ve ho^t dpng tu vln, giam sat va cdc djch vy tham dinh trong xay lap cong trinhPhai thu khach hang ve boat dpng chuyen nhugrng bit d0ng sanPhai thu v! khdch hang thue ha ting khu c6ng nghifp, khu dan cuPhai thu khdch hang boat dpng cho thue tai sdnPhai thu khdch hdng ve mua bdn hdng h6a, cung cap djch vy khdcCpng
30/06/2021 01/01/202184.910.062.091
145.230.704.028320.866.181.336
. 198.997.737.999: ■:
288.352.264.957 315.881.418.972 A
47.878.732.34855.457.272.117
46.216.315.08323.446.581.719 £
967.174.200 1.090.300.200
co35.091.432.131 9.710.983.312
241.606.250 273.711.250
4.166.06882.212.008.849
1.468.642.360150.178.551.045
4.166.06897.059.732.638
5.027.690.252267.133.678.982
891.992.616.444 1.285.708.497.811
04. Trd trutfc cho ngirfri bdn04.1. Trd tru-te cho ngu'di bdn ngln hanTrd trudc nguiri bdn v! hdng h6a npi diaTrd trudc nguiri bdn vl hdng h6a nhyp khauTra trudc nguiri bdn ve thi cong, xdy lip c6ng trinh xay dyngTrd tnrdc ngudri bdn ve djch vy npi dia dupe cung clpTrd tnrdc ngudd bdn khdcCpng
04.2. Trd trirdc cho ngirM bdn ddi h^nTrd trude ngirdi bdn ve hdng h6a npi djaTrd trude ngudi bdn ve thi cong, xdy lip edng trinh xay dyngTrd trude ngudi bdn khdcC0ng
30/06/2021 01/01/202173.816.082.775
120.549.542.029239.993.468.969
60.565.513.266
122.711.901.78539.810.166.516
215.614.445.53765.008.550.388
90.698.115.713 82.329.324.393585.622,722.752 525.474.388.619
30/06/2021 01/01/2021338.934.834191.700.000
74.578.154.834
344.914.185191.700.000
75.694.846.02475.108.789.668 76.231.460.209
43
TAP DOAN CONG NGHI$P CAO SU VlfT NAM - CONG TY C6 PHAN So 236 Nam Ky Khoi Nghia, Phudmg 6, Quin 3 TP. Ho Chi Minh, CHXHCN Vigt Nam
Bio cio tii chfnh hyp nhat giu^ nien Cho ky hoat dOng tir ngiy 01/01/2021
den ngiy 30/06/2021
05. Phil thu ve cho vay
05.1. Phil thu v& cho vay ngin hanCho vay tai cic cong ty thinh vien trong Tip doinCho vay tai vin ph6ng Cong ty m? Tap doinCpng
30/06/2021 01/01/20213.013.815.099 3.018.421.309
7.529.125.0017.529.125.00010.542.940.099 10.547.546.310
05.2. Phil thu ve cho vay dii hanCho vay tai cic cong ty thinh vien trong T$p doinCho vay tai C6ng ty Tii chlnh TNHH MTV Cao su Vi?t Nam dirgesip nhap- Cho vay theo hinh thuc Repo co phieu- Cho vay khdeh hang COng
30/06/2021 01/01/202167.117.687.171 68.726.677.450
815.761.323.394 820.146.038.394
51.916.359.215763.844.964.179
51.916.359.215768.229.679.179
882.879.010.565 888.872.715.844
06.1 Phil thu ngin han khic- Lii vay phai thu ve cho vay- Lii dyr thu- Tam Cmg- Cam c6, ky quy, ky cugc- Phai thu ve c6 phan h6a- Phai thu ve c6 tuc vi Igi nhuan dirge chia- Phai thu ngir&i lao dgng- Phai thu ve cic khoin bio hiem- Phii thu ve cic khoin g6p von hgp tic kinh doanh- Phai thu ngin han khic C§ng
30/06/2021 01/01/2021 s64.838.998.884171.779.301.988153.298.833.411 20.789.456.920
132.017.301.2382.496.173.876
82.957.850.37426.405.862.411 16.134.330.769
489.062.680.193
123.316.793.490125.610.437.955100.402.763.00577.486.453.953
132.017.301.23817.817.764.'64752.612.744.25714.882.790.78514.030.768.751
642.861.672.328
*
1.159.780.790.064 1.301.039.490.409
06.2 Phii thu dii h$n khic- Lii vay phai thu- Cam c6, ky quy, ky cirgc- Phii thu ngudfi lao dgng- Phii thu ve cic khoin g6p v6n hgp tic kinh doanh- Phai thu dii han khic Cgng
30/06/2021 01/01/202112.727.544.44274.517.365.128
12.896.232.26778.543.274.246
178.628.07737.534.860.167
107.332.157.095
178.628.07739.272.945.18762.847.168.838
189.543.651.672 236.485.151.852
07. Tii sin thi£u chi’ xir iy- Tien- King ton kho, gOi bin- Tii sin c6 dinh- Tii sin khic C§ng
30/06/2021 01/01/20216.508.509.318
599.204.02938.251.728.71813.477.360.201
6.267.911.868600.805.431
42.601.652.03313.769.403.481
58.836.802.266 63.239.772.813
44
T^P DOAN C6NG NGHIEP CAO SU Vlfil NAM - CONG TY C6 PHANS6 236 Nam Ky Kh6i NghTa, Phu6ng 6, Quan 3TP. Ub Chi Minh, CHXHCN Vi?t Nam
B^o c^o tlti chfnh hgp nh^t gHra ni§n Cho ky ho?t dgng tir ng&y 01/01/2021
den ng^y 30/06/2021
30/06/2021 01/01/202108. Hdng ton khoGid goc Gld gocDy ph6ng Dy phdng
H^ng mua dang di dudrng
Nguyen lifu, vSt li$u t6n khoCong cy, dyng cy trong
5.510.935.274 15.694.194.323
605.817.096.150 261.638.472.482
kho 278.065.633.824985.369.656.112
1.151.378.523.554109.313.669.82040.819.124.354
221.593.395.070773.188.536.874575.191.595.456156.515.717.76376.631.028.458
Chi phi SXKD da dang TMnh phhm ton kho H2mg h6a t6n kho Hhng gui di Mn Hhng h6a bat dpng san COng
(6.991.223.442)(5.570.356.616)
(10.392.086.856)(4.508.754.593)'
13.745.601.075 13.745.601.0753.190.020.240.163 (12.561.580.058) 2.094.198.541.501 ; ( (14.900.841.449)
09. Chi phi tr3 trirfrc
09.1. Chi phi tra trird-c ngSn han- Chi phi c6ng cy dyng cy- Chi phi sCra chfta- Chi phi khdc
COng
30/06/2021 01/01/2021 a34.893.420.455
727.751.56619.887.059.5103.560.829.306
★9
43.324.812.877 56.471.132.58278.945:984.898 79.919.021.398
09.2. Chi phi tr3 trutfc d^i han- Chi phi cdng cy dyng cy- Chi phi sua ch&a- Chi phi t4i nguon quy KHCN- Tra trade tien thue dat- Gid tri lyi the kinh doanh
- Chi phi hoa hong m6i gidi- Chi phi den bh- Chi phi khac
Cyng
30/06/2021 01/01/202182.564.356.711 " 99.184.193.488
1.858.021.106 2.259.589.363.149':
190.950.000 34.917.841.183
820.253.717.119
224.567.374.317.95.155.801.725
1.858.021.1062.859.146.008.696
19.946.334.872111.635.512.175501.609.135.780 481.554.894.201
3.813.918.188.671 3.780.113.336.957
45
TAP DOAN CONG NGHIfP CAO SU Vlfcf NAM ^ CONG TY C6 PHAN So 236 Nam Ky Khai NghTa, Phudmg 6, Quan 3 TP. H6 Ch( Minh, CHXHCN Vi^t Nam
B^o c^o t^i chfnh hpp nhat gifra nien Cho ky Ho^t dpng tir ng&y 01/01 /2021
d4n ng^y 30/06/2021
10. Thue cdc khodn phSi thu, phii tri Nhi nirdc
So ph&i nOp trong ky
So thyc n9p trong ky
Chi tieu 01/01/2021 30/06/2021
Thue gii trj gia tang npi diaThue gia trj gia tang nhap khluThue xuat khau, nh$p khauThue tieu thy d£c bi?tThue thu nhyp doanh nghi?pThue tai nguyenThue nha dat, tien thu^ datThue bao vf moi tnrdngThue m6n baiThue thu nhap ca nhanCac loai thue khacCac khoan phf, 1$ phi va cackhoan phai npp khacCyng
80.229.470.053 391.580.368.80025.128.379.50917.830.102.437
342.993.554.14840.222.226.678
279.648.330.8432.583.938.202
18.881.206.118
(409.261.327.621)(26.102.748.473)(21.381.046.664)
(534.349.464.308)(49.247.345.340)
(145.684.317.656)(2.583.938.202)
(18.975.812.346)
62.548.511.232 (974.368.964) 3.116.577.165
57.704.076.875 . (9.207.390.569)
115.341.310.071
6.667.521.392249.059.987.035
(182.271.907)(18.622.703.116)
(248.466.513) (343.072.741)
.4.530.998.262(14.129.794.733)
(16.045.062.798)
4.561.531.84313.742.654.162
(8.248.240.399)(16.080.032.001) (16.467.172.572)
(16.096.358.950) (43.072.922.313)
844.289.706
*(10.931.500.565)
291.259,677.675 1.126.240.792,175 (1.248.010.631.960) , 169.489.837.890\N)Trong d<3:
Cac khoan phai thu Cac khoan phai npp
%247.990.860.358539.250.538.033
302.796.842.568 472.286.680.458
Ghi chil: Quyet loan thue cua Tap doan sS chju sy kiem tra cua ca quan thue. Do vifc ap dyng lu§t va cac qui djnh v§ thug doi vdi nhieu loyi giao djch khac nhau c6 the duyc giai thich theo nhieu each khac nhau, so thue duyc trinh bay tren Bao cao tai chinh c6 the bi thay doi theo quyet djnh cua ca quan thue.
■ >
46
T^P DOAN CONG NGHIEP CAO SU VIET NAM - CONG TV C6 PHANS6 236 Nam Ky Khcri NghTa, Phucmg 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
Bao c^o t^i chi'nh hpp nhat giu’a nien dp Cho ky boat dong tir ngay 01/01/2021 den ngay 30/06/2021
11. T&i sSn cd dmh hfru hinhDan vi link: VND
Thiitbidung cu quan ly
Nhd ora, vat kien true
Phmmg ti$n van tdi truyen dan
Vir&n cay kinh doanh
Tdisdn co djnh khde
May moc thiet biKlwdn muc Cpng
Nguyen gidS6 dirdau n5m 11.770.619.782.006 6.035.596.942.623 1.861.874.120.758 194.004.608.840 25.265.737.841.193 98.690.194.076 45.226.523.489.496- Mua trong ky 1.347.271.737 22.515.562.081 15.664.969.123 1.585.419.091 107.803.614.983 731.420.742 149.648.257.757- Dau tu XDCB hoikn thanh 17.783.459.402 9.101.850.087 12.569.091.568 3.177.205.955.205 3.216.660.356.262- TSng khde 933.595.910 1.126.315.951 2.390.909.091 31.279.155 4.482.100.107- Chenh lech do chuyen d6i BCTC (29.628.364.058) (5.204.466.451) (4.192.552.749) (261.022.182) (181.015.285.991) (220.301.691.431)- Tang do phan loai lai 1.182.023.745 249.550.141 3.927.280.499 516.451.182 368.410.821 5.069.068.758 11.312.785.146- Thanh ly, nhirpng ban (25.227.173.913) (4.632.789.800) . (32.078.339.618) (96.050.000) (170.976.741.078) (233.011.094.409)- Giam khac (2.025.353.333) (3.551.770.743) (792.471.853) (6.369.595.929)- Giam do phan loai lai (368.410.821) (10.102.350.847) (76.022.155) (766.001.323) (11.312.785.146)S6 dir cuoi ky 11.734.616.830.675 6.048.650.613.785 1.860.079.456.517 192.197.636.188 28.198.331.323.280 103.755.961.408 48.137.631.821.853Gid trf hao mbn luy kiSo dir dau n3m 5.846.227.127.559 3.315.246.419.111 1.284.307.364.993 163.958.730.159 4.100.092.046.957 69.393.228.455 14.779.224.917.234- Khau hao trong ky 257.253.693.102 195.597.857.685 47.925.562.997 5.427.004.421 520.532.837.816 10.941.723.806 1.037.678.679.827- Tang khac 2.964.276.332 719.595.550 439.996.410 64.364.175 11.308.039.013 84.759.553 15.581.031.033- Chenh lech do chuyln d6i BCTC (12.997.585.769) (2.086.142.452).
898.876.469(2.240.206.824) (128.593.136) (22.159.098.435) (39.611.626.616)
- Tang do phan loai lai 377.300.094 4.818.721.672 395.612.593 222.473.725 4.668.695.927 11.381.680.480- Thanh ly, nhirong bdn (12.442.396.563) (1.966.789.800)
(1.842.400.789)(31,770.936.338) (96.050.000) (91.586.501.308) (137.862.674.009)
- Giam khac (1.391.828.056) (2.006.646.955) (170.737.108) (5.411.612.908)- Giam do phan loai lai (1.838.746.886) (8.892.616.078) (650.317.516) (11.381.680.480)S6 dir cuoi 6.078.151.839.813 3.497.674.799.696 1.303.480.502.910 167.614.421.257 4.518.239.060.660 15.649.598.714.56184.438.090.225Gid trf edn lai• Tai ngay diu nam 5.924.392.654.447 2.720.350.523.512 577.566.755.765 30.045.878.681 21.165.645.794.236 29.296.965.621 30.447.298.572.262- T^i ngay cuoi ky 5.656.464.990.862 2.550.975.814.089 556.598.953.607 24.583.214.931 23.680.092.262.620 19.317.871.183 32.488.033.107.292
12. Tai san co djnh vd hinh
47
T^P DOAN CONG NGHIEP CAO SU VlfT NAM - CONG TV CO PHANS6 236 Nam Ky Khoi Nghia, Phir6ng 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
Bdo c^o t^i chinh hop nhat giira nien dp Cho ky boat dong tir ngay 01/01/2021 den ngay 30/06/2021
Bern vi tinh: VND
Ban quyin, bang sang chi
Phan mem, ban quyin may tinh
Tai san co ainh vo hinh khde
Quyin sir dung datKhodn muc Ting cpng
Nguyen gia TSCD vo hinhSo dirdau ndm 121.791.779.591 996J81.619 50.642.156.192 11.841.511.644 185.271.829.046- Mua trong ky 476.727.273 3.677.850.299 4.154.577.572- Thanh ly, nhuong bdn (1.038.850.400) (1.038.850.400)- Chenh lech do chuyln d6i BCTC (19.666.247) (67.231.610) (86.897.857)
S6 du* cu6i ky 120.733.262.944 996.381.619 51.051.651.855 15.519.361.943 188.300.658361Gi& tr) hao m6n luy keSo dvdau nSm 22.565.413.529 722.561.289 41.622.755.614 6.510.948.114 71.421.678.546- Khau hao trong ky 1.003.638.331 56.741.174 1.290.055.068 365.151.923 2.715.586.496- ChSnh l|ch do chuy6n d6i BCTC (13.183.506) 215.225.341 202.041.835
So dir cuoi ky 23.555.868.354 779.302.463 43.128.036.023 6.876.100.037 74.339.306.877Gi£ tri c6n lai cua TSCD vo hinh• Tai ng^y dau nam 99.226.366.062 273.820.330 9.019.400.578 5.330.563.530 113.850.150.500- Tai ng&y cuoi k$ . 97.177.394.590 217.079.156 7.923.615.832 8.643.261.906 113.961.351.484
48
•iVl) 6jis3 i’Mte-/
TAP DOAN C6NG NGHIfP CAO SU VlfcT NAM - CONG TY C6 PHAN So 236 Nam Ky Khai NghTa, Phir6ng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Viet Nam
Bdo cdo t^i chfnh hyp nhat giQ-a nien Cho ky boat dpng tu ng&y 01/01/2021
din ng^y 30/06/2021
13. T&i s^n co djnh thue chfnh
May mdc, thiit bj Tong cpngKhodn mucNguyen gi£S6 du' dau n5m 1.251.200.000 1.251.200.000
- Thue t&i chfnh trong kySo du- cuoi ky 1.251.200.000 1.251.200.000Gfa trj hao m6n IQy keSo dir dau ndm (26.066.667) (26.066.667)
- Khau hao trong ky (156.400.002) (156.400.002)S6 dir cu6i ky (182.466.669) (182.466.669)Gi6 trj c6n Igi- Tai ngty dau n5m 1.225.133.333 1.225.133.333- Tgi ng^y cu6i ky 1.068.733.331 1.068.733.331
14. Bat dpng sin dau Tir ngiy 01/01/2021 den ngiy 30/06/202101/01/2021 30/06/2021 =5*tuTing Giim
a. Bat d$ng sin diu tu* cho thueNguyen gii- Quyen sur dpng dat- Ca so hp tingGii tr) hao mdn luy ke- Quyen sir dpng dat- Co so ha tang Gii trj cdn lai- Quyen sir dpng dat- Co so hp tang
1.476.180.958.4522.057.205.481.486
242.026.264.3601.815.179.217.126
581.024.523.03472.532.780.363
508.491.742.6711.476.180.958.452
169.493.483.9971.306.687.474.455
(20.986.177.276)33.794.370.291
1.455.194.781.1762.090.999.851.777
242.026.264.3601.848.973.587.417
635.805.070.60172.532.780.363
563.272.290.2381.455.194.781.176
169.493.483.9971.285.701.297.179
mIV Ai
33.794.370.29154.780.547.567
54.780.547.567(20.986.177.276)
(20.986.177.276)
15. Tii sin dd dang dii hpn- Chi phf SX, KD dd dang dii hpn- Chi phf xay d\mg ca bin d<5 dang
Vie&n cay cao su KTCB+ Vu&n cay khdc+ Nhd may, day chuyen che bien cao su + Diedng giao thong, dgp thity Ipi + Cac cong tr'mh kien true, ca sa hg tang + Mua s<3m tai sdn cS dfnh + Chi phi xdy dyeng ca ban da dang khdc
Cpng
30/06/2021 01/01/2021186.053.013.389
14.926.693.176.21113.011.053,239.843
78.574.870.364140.701.094.301
17.040.078.658585.375.901.327
2.995.623.5261.090.952.368.192
94.510.332.84117.907.211.224.19515.987.135.192.461
42,675.903.135131.784.048.325
1.930.750.375587.121.541.114
12.208.698.3361.144.355.090.449
+
15.112.746.189.600 18.001.721.557.036
49
Tf P DOAN C6NG NGHIfP CAO SU Vl£T NAM - CONG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phirdng 6, Qu$n 3 TP. Ho Chf Minh, CHXHCN Vigt Nam
B£o c^o tdi chfnh hpp nhat giu^ nien Cho ky ho^t dpng tir ng^y 01/01 /2021
den ng£y 30/06/2021
16. Tki skn thue thu nhSp hoan lai vfc thu^ thu nhap ho3n lai phai traa. Tai s&n thue thu nh$p hoan lai- Thue suat thue TNDN sur dyng de x^c dinh gid trj tai sin thue thu nhap ho3n lai- T&i san thue thu nhyp ho3n lyi lien quan den khoan chenh l?ch tym thtri dugc khau tru- Thue suat thue TNDN sii dyng de xdc dinh gid trj thue thu nhap ho3n lyi phii tra
17. Lyl the thirong mai- Lp^i the thucmg myi dau n3m- Lyi the thucmg myi da phan bo trong ky Lyi the thmmg mai cuoi ky
30/06/2021 01/01/2021202.852.537.204 319.321.450.276
20% 20%
202.852.537.204 319.321.450.276
20% 20%
30/06/2021 01/01/20215.591.863.282
(1.954.783.570) , . . (9.897.366.349)3.637.079.712 .
15.489.229.631
5.591.863.282
18. Ph£i tra ngiriri ban
18.1. Phai tra ngirfri ban ng^n hanPhai trd ngudi bdn Mng hda nOi diaPhai trd ngufri bdn ve hdng h6a nhdp khauPhai trd ngufri bdn ve thi cong, xay lip cong trinh xay dyngPhdi trd ngirdri bdn ve djch vy noi dja duyc cung capPhai trd ngudi bdn khdcCyng
30/06/2021 01/01/2021X<-579.517.847.853
8.215.184.50681.612.151.172
432.195.151.53217.486.282.254
163.268.511.68493.674.883.977
147.232.030.876
'/Glr110.816.639.455
103.389.037.132 ‘U883.550.860.118 853.856.860.323
19. Ngiriri mua trd ti$n trudc 19.1. Ngudi mua tra tien trirtfc ngin hyn Ngudd mua trd tnrdc vi mua mu cao su npi dia Ngudi mua trd trade ve mua mu cao xu xuat khau Ngudri mua trd trade ve boat dyng gia edng chi biin mu cao su, chi biin palletNgudi mua trd trade vi d;ch vy kiem djnh chat luyng mu Ngudi mua trd trade ve mua cdy cao su thanh ly, gay do Ngudi mua trd trade ve bdn, chuyen giao vd lip d^t cong trinh ca khi, mdy mdc thiit biNgudi mua trd trade ve mua bdn hdng hda, cung cap djch vy khdcNgudi mua trd trade ngin hyn khdcC$ng
30/06/2021 . 01/01/2021225.022.023.947146.793.904.248
176.023.493.704101.138.953.860
9.249.970 265.151.970
8.887.00083.515.867.357
cao su77.419.819.461
10.403.201.447 9.585.427.470
181.945.550.74427.801.945.414
124.916.297.38032.729.066.792
669.395.695.231 528.183.145.533
19.2. Ngudi mua trd tien trude ddi hynNgudi mua trd trade ve mua mii cao su nyi diaNgudi mua trd trade vi hoyt d0ng chuyin nhuyng bit dyng sanC0ng
30/06/2021 01/01/20215.862.320.02779.383.141.68381.250.959.773
81.250.959.773 85.245.461.710
50
TAP DOAN C6NG NGHI$P CAO SU Vl£T NAM - C6NG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phirdng 6, Qu$n 3 TP. H6 Chi Minh, CHXHCN Vigt Nam
B^o c^o t^i chfnh hop nh£t gifra niln dO Cho ky boat d$ng tir ng^y 01/01/2021 din ng^y 30/06/2021
20. Chi phf phdi trd20.1. Chi phf phdi trS ng3n han- L3i vay phai trd- Chi phi siia chtta 16n TSCD- Trich tnrdc tien thue dat- Trich tnnfc chi phi d|ch vy thue ngoai- Chi phi khdc Cyng
30/06/2021 01/01/202188.759.695.062
41.050.89132.135.849.23223.810.806.560
92.389.638.437
35.322.984.32027.305.827.596
300.200.745.875 253.621.632.242455.219.196.228 398.369.033.987
20.2. Chi phf phili tr£ d&i h$n- Chi phf kh£cCyng
30/06/2021 01/01/202174.114.879.653 71.600.662.08274.114.879.653 71.600.662.082
21. Doanh thu chira thyc hifn
21.1. Doanh thu chira thyc hifn ngSn h^n- Doanh thu ban san pham, hang h6a, djch vy- Doanh thu cho thuS hy tang, khu dSn cu Cyng
30/06/2021 01/01/202113.201.742.539 13.237.019:154
306.676.936.028237.614.765.217250.816.507.756 319.913.955.182
3.21.2. Doanh thu chira thyc hi|n dai han- Doanh thu ban sdn phlm, hang h6a, dich vy- Doanh thu cho thue hy tang, khu dan cu Cyng
30/06/2021 01/01/202119.455.134.967 9.409.662.168
9.035.205.260-480 8.665.274.714.5409.054.660.395.447 8.674.684.376.708
22. Phai tra khac
22.1. Phai tra ngln han khac- Tai san thua chd giai quylt- Kinh phi cong doan- Cdc khoan bdo hiem bat bupc- Phai tra ve c6 phln hoa- Nhan ky quy, ky cuyc ng5n hyn- Co tuc, lyi nhuan phai tra- Cdc khoan phai tra, phai n<?p khac Cyng
30/06/2021 01/01/20211.523.798.700
22.729.531.95927.099.388.75775.109.000.000
179.399.427.091253.920.348.221
1.541.093.65516.213.142.54213.943.737,94275.109.000.000
198.857.538.937282.416.512.129
1.200.018.723.411 1.367.503.794.3361.759.800.218.139 1.955.584.819.541
22.2. Phai tra dai han khac- Nhyn ky qu^, ky cmyc dai hyn- Cac khoan phai tra, phai npp khacC$ng
30/06/2021 01/01/202146.545.950.902 15.186.866.147
211.920.413.502 243.338.747.631258.466.364.404 258.525.613.778
51
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY CO PHANS6 236 Nam Ky Khdri Nghia, Phirong 6, Quan 3, TP. H6 Chf Minh, CHXHCN Viet Nam
Bao cao t^i chfnh hop nhat giu-a nien Cg Cho ky boat dong tir ng^y 01/01 /2021 d4n ngay 30/06/2021
23. Vay v& n? thue tHi chfnh Bien dong trong30/06/2021 01/01/2020So c6 khS nang
tra nvSo c6 kha n3ng
tra ng1Gi& tri T5ng Giam Gia trja. NgSn banVay va np time tai chink ngSn han
- Cac kho&n di vay- No thue tai chinh- Trdi phieu phat h&nh Nff dai han den hgn tra- C6c khoan di vay- Ng thu€ t&i chinh- Tr&i phieu ph^t h^nhb. D&i hgn- Cdc khoan di vay- No thue t^i chinh- Tr^i phiSu phat hanh Cgng
2.362.567.270.250 2.362.567.270.250 1.998.990.557.095 3.408.682.912.705 3.772.259.625.860 3.772.259.625.860U37.338.968.734 1.137.338.968.734 1.794.109.617.408 2.777.962.584.863 2.121.191.936.189 2.121.191.936.189
1.137.338.968.734 1.137.338.968.734 1.794.109.617.408 2.777.962.584.863 2.121.191.936.189 2.121.191.936.189
1.225.228.301.516 1.225.228.301.516
1.225.228.301.516 1.225.228.301.516204.880.939.687 630.720.327:842 1.651.067.689.671 1.651.067.689.671
204.880.939.687 630.720.327.842 1.651.067.689.671 1.651.067.689.671
7.686.188.065.702 7.686.188.065.702 7.686.188.065.702 7.686.188.065.702
160.165.347.692160.165.347.692
809.191.269.498 8.335.213.987.508 8.335.213.987.508809.191.269.498 8.335.213.987.508 8.335.213.987.508
10.048.755.335.952 10.048.755.335.952 2.159.155.904.787 4.217.874.182.203 12.107.473.613.368 12.107.473.613.368
52
T^P DOAN CONG NGHIEP CAO SU VI$T NAM - CONG TY C6 PHANS6 236 Nam Ky Khai NghTa, Phirdng 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
B&o c^o tai chmh hgp nhSt giu'a nien dp Cho ky boat dong tir ngay 01/01/2021 den ngay 30/06/2021
24. Von chu sd'huii
24.1. Bien doi chieu dpng von chu so* hfruDan vi tinh: VND
V6n g6p cua chu sfr hlru
V6n kh^c cua chu sfr huu
Th|ing du von co phin
Chenh l^ch d&nh gi^ lai l^i sanCo phi^u quyChi tieu Chenh Ilch ty gi^ Cpng
So dir dau n5m trirdc 40.000.000.000.000 130.155.637.008 10.591.031.002 (107.526.753.018) (1.598.154.951.677) 1.160.376.006.527 39.595.440.969.842- Tang trong nSm trade 35.694.596.234 21.629.284.413 57.323.880.647- Lai/16 trong n<im trade- Giam trong nSm tnrqc (1.665.190.548) (132.866.972.832) (134.532.163.380)- Giam khacSo dirdiiu nSm nay 40.000.000.000.000 128.490.446.460 10.591.031.002 (71.832.156.784) (1.576.525.667.264) 1.027.509.033.695 39.518.232.687.109- Tang trong ky 24.959.274.671 70.872.588.473 95.831.863.144- Lai/16 trong ky- Gi&m trong ky (1.239.000.000) (250.743.820.211) (251.982.820.211)S6 dtrcuoi ky 40.000.000.000.000 153.449.721.131 10.591.031.002 (959.568.311) (1.577.764.667.264) 776.765.213.484 39.362.081.730.042
Quy dau tv ph£t trien
Ngudn v6n dau tirXDCB
LNST thue chira phan phoi
Lgl fch co ddng khdng Idem so&t
Quy khde thu9C von chu so huu
Chi tieu C6hgSo dir diiu n3m nay 2.916.343.879.221 . 4.734.438.595 4.232.280.829.673 3.776.406.003.796 90.120.647.090.969- TSng trong n5m 528.765.863.262 2.251.905.732 645.665.530.288- Lai/16 trong nam 3.770.729.889.631 1.305.623.721.619 5.076.353.611.250- Giam trong n5m (3.428.021.567.506) (1.238.684.703.506) (4.935.770.597.772)- Giam khacS<$ dir dau nfim nay 3.445.109.742.483 6.986.344.327 4.574.989.151.798 3.843.345.021.909 51.388.662.947.626- Tang trong ky 114.288.395.487 210.120.258.631- Lai/16 trong ky 1.577.795.952.364 704.436.495.633 2.282.232.447.997- Giam trong ky (5.721.770.085) (779.902.585.977)
5.372.882.518.185(171.267.650.570) (1.208.874.826.843)
So dircuoi ky 3.559.398.137.970 1.264.574.242 4.376.513.866.972 52.672.140.827.411
53
TAP DOAN C6NG NGHIfP CAO SU VIET NAM - C6NG TV C6 PHAN Bio c&o t&i chfnh hgp nhat gi&a men So 236 Nam Ky Khdi NghTa, Phirdng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Vift Nam
Cho ky ho^t dOng tir ng^y 01/01/2021 den ng^y 30/06/2021
24. V6n chu sd hfru (Tilp theo)
24.2. Chi tilt von g6p cua chu hihi v6n dau Ur cua Nh^i nude C£c co dong khde COng
30/06/2021 01/01/202138.708.428.190.000 38.708.428.190.000
1.291.571.810.000 1.291.571.810.00040.000.000.000.000 40.000.000.000.000
Tir ng&y 01/01/2021 den ngay 30/06/202124.3. C6c giao djeh ve v6n vdi ede chu sd hOu
+ Von g6p dau n5m + Von g6p cuoi ky
Nam 202040.000.000.000.000 40.000.000.000.00040.000.000.000.000 40.000.000.000.000
• T- !24.4. Cac quy cua Tap doan Quy dlu Ur phdt trienQuy khde thuOc von chu sd hflu C§ng
30/06/2021 01/01/20213.541.604.452.697 3.445.109.742.483
1.264.574.242 VA6.986.344.3273.542.869.026.939 3.452.096.086.810
24.5. Ch^nh ifeh ddnh giA lai tAi sAnChSnh Ifeh ddnh giA I^i tAi sAn do c6 phan h6a COng
30/06/2021 01/01/2021(1.577.764.667.264) (1.576.525.667.264)(1.577.764.667.264) (1.576.525.667.264)
24.6. Chenh ifeh ty giA hoi doAiChenh Ifeh ty giA do chuyen doi bAo cAo tAi chinh COng
30/06/2021 01/01/2021776.765.213.484 1.027.509.033.695776.765.213.484 1.027.509.033.695
25. NguOn kinh phi- Nguon kinh phi dlu nAm- Ngudn kinh phi dugc cAp trong ky- Chi sy nghifp- Nguon kinh phi c6n \$i cu6i ky
30/06/2021 01/01/2021(103.762.566.063)
112.528.050.907(25.540.276.336)(16.774.791.492)
(103.318.115.747)77.466.680.059
(77.911.130.375)(103.762.566.063)
26. CAc khoan myc ngoAi Bang CAn doi k! toAn hyp nhata. TAi san thue ngoAib. TAi sAn nh$n gi& hf- Vat tif hang hoa nhgn gift hg, nhgn gia cong- Hang hoa nhgn ban hg, nhgn ky gfti, nhgn edm co, the chdpc. Ngoai tf cAc logi (USD)- Ngogi t$ USD- Ngogi tg EUR- Ngogi tgKHR- Ngogi t$ khdee. Ny khd d6i dA xu ly
30/06/2021 01/01/2021
131.433.689.25313U33.689.253
39.607.60514.073.295341 562
1.365.146.360 1.392.120.868240.273
64.858.239.24664.858.239.246
54
T£P DOAN CONG NGHIfP CAO SU VlfT NAM - C6NG TY c6 PHAN B&o c^o tM chfnh hpp nh4t gifra nien Sd 236 Nam Ky Khdi NghTa, Phirong 6, Qu&i 3 Cho ky boat d^ng tir ng^y 01/01/2021TP. H6 Chi Minh, CHXHCN Vi?t Nam____________________________ den ng^y 30/06/2021
VI. THONG TIN BO SUNG CHO CAC KHOAN MyC TRINH BAY TRONG BAO CAO KET QUA HOAT DQNG KINH DOANH HQP NHAT GltfA NIEN DQ
Dan v/ tinh: VNDTCr ngky 01/01/2021 TCr ngky 01/01/2020
den ng^y 30/06/2021 den nghy 30/06/202001. Doanh thu bdn h^ng cung cap djch vu
- Doanh thu san xu4t vi kinh doanh mu cao su
- Doanh thu sin xuat vi kinh doanh cic sin pham hr cao su
- Doanh thu che bien go
- Doanh thu kinh doanh bat dpng sin, co sd ha tang- Doanh thu dich vy duy tu bio dudng hy tang KCN- Doanh thu djch vy kinh doanh di§n, nude
- Doanh thu dich vy du Ijch, nhi hing, khich syn
- Doanh thu tir kinh doanh dit?n ning
- Doanh thu bin hing hda vi cung dip djch vy khic C$ng
5.951.799.963.413 2.916.915.960.859
1.687.055.784.336 888:331.261.249
1.967.446.356.127 1.315.974.516.260
262.911.670.015 383.386.653.04448.928.790.033
30.601.087.400 109.545.454 ;
9.121.702.120ss?13.169.594.524 3?co>337.251.470
T232.506.205.028 - 163.833.388.010 KIF369.546.314.360 - 273.623.980.336 m
IB10.550.905.716.166 5.964.694.307.872
Tir ngiy 01/01/2021 f ir ngiy 01/01/2020den ngiy 30/06/2021 den ngiy 30/06/2020
02. Cic khoin giim trir doanh thu
- Chiet khau thuong myi
- Giim gii hing bin
- Hing bin bj tri lyi
Cyng
4.060.430.854 3.504.194.328
21.916.500 13.650.000
3.319.802.036 8.674.500.731
7.402.149.390 12.192.345.059
Tir ngiy 01/01/2021 Tir ngiy 01/01/2020 d£n ngiy 30/06/2021 den ngiy 30/06/2020
03. Doanh thu thuin ve bin hing vi cung c4p djch vy
- Doanh thu thuin sin xuat vi kinh doanh mu cao su
- Doanh thu thuan sin xuat vi kinh doanh cic sin pham tir
- Doanh thu thuin che bi4n go
• Doanh thu thuin kinh doanh bit dpng sin, ccr sd hy ting
- Doanh thu thuin djch vy duy tu bio dudng hy tang KCN
- Doanh thu thuin djch vy kinh doanh di?n, nude
- Doanh thu thuin djch vy du Ijch, nhi hing, khich san
- Doanh thu thuin tir kinh doanh di?n ning
- Doanh thu thuin bin hing hda vi cung cip djch vy khic
Cyng
5.944.397.814.023
1.687.055.784.336
1.967.446.356.127
2.904.723.615.800
888.331.261.249cao su
1.315.974.516.260
262.911.670.015 383.386.653.044
48.928.790.033 . . 9.121.702.120i.-
30.601.087.400 13.169.594.524
337.251.470109.545.454
232.506.205.028 163.833.388.010369.546.314.360 273.623.980.336
10.543.503.566.776 5.952.501.962.813
55
TAP DOAN C6NG NGHIfP CAO SU VIET NAM - CONG TY C6 PHAn B^o c^o chlnh hpp nhat giQ-a nien dg So 236 Nam Khd\ NghTa, Phuemg 6, Quan 3 Cho hogt dgng tu ng^y 01/01/2021TP. Ho Chi Minh, CHXHCN Vigt Nam________ ___________ den ng^y 30/06/2021
Tir ng^ly 01/01/2021 Tir ng^y 01/01/2020 den ng&y 30/06/2021 den ng^y 30/06/2020
04. Gid von h&ng bdn
- Gid von san xuat vd kinh doanh mu cao su
- Gid von sdn xuit vd kinh doanh cdc sdn phim tijr cao su
- Gid v6n che bi£n g5
- Gid von kinh doanh bat dong sdn, ca sa ha t4ng
- Gid von djch vy duy tu bdo dudng ha tdng KCN
- Gid von djch vy kinh doanh di^n, mrdc
- Gid von dich vy khdch syn
- Gid von kinh doanh di$n ndng
- Gid von khdc
Cgng
4.437.964.250.226 2.474.581.521.990
779.653.615.399854.856.366.507
1.620.883.339.605 1.036.518.528.627
93.439.931.652 93.467.233.985
1.749.948.284 1.217.369.660
28.944.258.426 11.581.685.123
190.688.180 296.459.458
120.214.822.196 102.152.228.854
341.876.444.105 267.524.494.617 '•;C.
7.500.120.049.181 4.766.993.137.713 TC-•M Dh
NlTir ngdy 01/01/2021 Tir ngdy 01/01/2020
denngdy 30/06/2021 den ngdy 30/06/2020;nT05. Doanh thu hoat dgng tdi chinh:
- Ldi tien giri, tien cho vay
- L3i ban cdc khoan dau tir
- Co tire, Igi nhu§n dirge chia
- L3i bdn ngoai t^
- L3i chenh l?ch ty gid
- Ldi bdn hdng tra cham, chiet khau thanh todn- Doanh thu hoyt dgng tdi chinh khdc/ Cdc khodn ghi gidm doanh
thu TCCgng
:rzS
328.048.828.933 381.360.132.172
4.240.010.000 43.327.291.051
496.800.000 318.544.000
32.759.000 93.651.925
22.243.276.199 15.183.201.301
14.151.510.465 0
3.577.041.955 7.539.228.689
372.790.226.552 447.822.049.138
Tir ngdy 01/01/2021 Tir ngdy 01/01/2020 din ngdy 30/06/2021 denngdy 30/06/2020
06. Chi phi tdi chinh
- Lai tien vay- Lo bdn ngoyi t?- Lo ch6nh l?ch ty gid- Trich lyp/Hodn nhyp dy phbng gidm gid cdc khodn ddu tir- Trich lyp/Hodn nhyp dy phbng gidm gid chung khodn kinh
doanh- Chi phi tdi chinh khdc
Cgng
285.099.743.96124.504.105
17.641.603.764(6.105.917.883)
296.989.177.500
23.623.593.895(5.676.831.200)
(1.772.179)
32.193.772.7021.816.548.596
298.476.482.543 347.127.940.718
56
TAP DOAN C6NG NGHIf P CAO SU VI^T NAM - CONG TY C6 PHAN B^o c^o tii chfnh hyp nhat gifra nien So 236 Nam Ky Khdi NghTa, Phudng 6, Qu£n 3 TP. Ho Ch( Minh, CHXHCN Vigt Nam
Cho ky ho^t dgng tir ng^y 01/01/2021 den ng^y 30/06/2021
Tir ng&y 01/01/2021 Tir ngky 01/01/2020 din ng&y 30/06/2021 den nghy 30/06/2020
07. Phin ISi ho$c lo trong cong ty liin doanh, lien kit
Cong ty C6 phln Thing NhatC6ng ty Co ph4n Xay d\mg & Tu vln Dau tuC6ng ty Co phan Dau tu Xay dyng Co sd Ha tang Blnh PhudcCong ty Co phan Go MDF VRG - DongwhaCong ty Co phan Dau tu S&i G6n VRGCong ty Co phln Cao su Th^nh pho Ho Chi MinhC6ng ty Co phln Cao su Bln TMnhCong ty Cl phan Chi spi Cad su V.R.G SA DOCong ty Co phan Chi biln go Cao su Chu Pah
Cong ty Co phan Cao su Dau Tilng Vipt L&oC6ng ty CP Ph£t trien Do thj v& KCN Cao su Vi?t Nam
8.881.557.128 4.995.768.19330.087.722
3.478.121.272108.578.999.66757.735.068.730
(55.930.632)5.226.236.852
197.469.706.410
731.035.0086.035.889.250
(15.374.947.458) 0
-N>(10.747.191)
42.179.6571.565.728.5381.046.138.302
TY
200.355.107.178 180.019.784.270 ■in 6-i
■\fATir ngiy 01/01/2021 Tir ng^y 01/01/2020 din ngSy 30/06/2021 din ng&y 30/06/2020
08. Chi phi bdn h&ng
- Chi phi nhan vien- Chi phi v(it li?u- Chi phi van chuyln, boc xlp- Chi phi khau hao TSCD- Chi phi dich vp mua ngoai- Chi hoa hlng moi gidi- Chi phi khdc
Cpng
14.998.359.08430.588.505.75125.563.995.358
755.938.571103.231.401.732
1.172.844.09424.733.021.733
11.307.704.87920.307.945.22820.926.718.064
567.678.70059.899.426.738
205.302.26812.465.151.387
201.044.066.323 125.679.927.264
Tir ng&y 01/01/2021 Tir ng&y 01/01/2020 din ng&y 30/06/2021 din ng&y 30/06/2020
09. Chi phi qu&n ly doanh nghi|p
- Chi phi nh£n vien- Chi phi vat lipu- Chi phi dpng cp, do dung- Chi phi khau hao TSCD- Thul, phi va 1? phi- Chi phi djch vp mua ngoai- Trich Quy khoa hpc c6ng nghf- Chi phi dpphdng- Chi phi khdc C§ng
333.542.085.12222.237.085.795
7.687.860.05740.904.637.71216.927.085.29152.696.018.158
268.554.485.523 ■■ 17.770.113.938
5.540.033.890 38.828.145.670 14.699.416.673 37.398.597.969
696.237.188 (14.427.564.163) 170.367.235.314
3.054.900.399405.190.160.972882.239.833.506 539.426.702.002
. t
57
T^P DOAN CONG NGHIfiP CAO SU Vlf T NAM - CONG TY C6 PHAN B&o cio t£i chfnh hgp nhat gi&a nien d§Cho ky ho^t dpng tir ng^y 01/01/2021
d4n ng^y 30/06/2021S6 236 Nam Ky Khdi NghTa, Phirdng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Vigt Nam
Tir ngky 01/01/2021 Tir ng&y 01/01/2020 den ngfry 30/06/2021 den ng&y 30/06/2020
10. Thu nhap kh^c
- Thu nhap tir cay cao su thanh ly, gay do- Thanh ly, nhirgng bdn TSCB- Tien boi thu6fng- Tien phat thu dir<?c- Thu nh§p tir sura chfta dirfrng 16 c^c boat d<?ng ho^n nguyen
trong vuon cay cao su- Nhirgng bin v$t tir, phe li$u- Nh$n ho tri? tir Quy Bio hiem xuit khiu- Thu nhip tir trong xen canh cay nong nghifp trong vubn cao su- Cic khoin khic C$ng
217.003.156.67517.897.452.828
117.335.835.8867.411.312.710
140.178.528.07717.638.763.56120.240.360.171
1.762.642.329
554.040.000 0
3.344.989.3241.032.949.697
1.167.912.4033.142.933.529cao su
4.641.740.571 1.910.709.09162.621.204.884 : 43.675.533.056
431.842.682.575 229.717.382.217•Z>
Tfr ngiy 01/01/2021 Tir ngiy 01/01/2020 Ctin ngiy 30/06/2021 den ngiy 30/06/2020
14.111.750.639 1.369.160.249
3.455.283.634
8.208.479.259
355.780.784
1.014.233.591
686.615.273
11. Chi phi khicA/'-¥- Thanh ly, nhirgng bin TSCB
- Tien boi thirimg
- Cic khoin bj ph?t, ch$m npp
- Nhuong bin v$t tu, phe ligu
- Chi phi sira chOa dirimg 16 vi hoin nguyen tai vuim cay cao su
- Chi phi thift hgi tir ciy cao su
- Cic khoin khic
C$ng
yo1.040.935.306
1.010.613.734
2.180.040.087
0
70.330.721.214 55.076.833.238
98.162.864.394 60.677.582.614
Tir ngiy 01/01/2021 Tir ngiy 01/01/2020 den ngiy 30/06/2021 den ngiy 30/06/2020
12. Chi phi thue thu nhip doanh nghigp hi§n hinh
- Chi phi thu£ thu nhap doanh nghigp tlnh tren thu nhip chju thu4 nim hign hinh
- Dieu chinh chi phi thue thu nh£p doanh nghigp cua cic nim trudc vio chi phi thue TN hign hinh nim nay
T§ng chi phi thue thu nh$p doanh nghifp hign hinh
13. Chi phi thu4 thu nh$p doanh nghigp hoin lai:
316.308.047.508 297.477.829.395
7.555.645.245 505.990.405
323.863.692.753 297.983.819.800
Tir ngiy 01/01/2021 Tir ngiy 01/01/2020 den ngiy 30/06/2021 den ngiy 30/06/2020
- Chi phi thue thu nh$p doanh nghigp hoin lai phit sinh tir cic khoin chenh l$ch tgm thin phii chiu thue
- Chi phi thu4 thu nhap doanh nghifp hoin Igi phit sinh tir vigc hoin nhip tii sin thue thu nh$p hoin Igi
Tfng chi phi thue thu nhap doanh nghigp hoin lai
(91.709.791.140) (196.157.464.688)
54.061.937.524 26.731.451.668
(37.647.853.616) (169.426.013.020)
58
TAP DOAN CONG NGHI^P CAO SU VlfT NAM - CONG TY c6 PHAn B^o c^o t^i chfnh h^yp nhat giQ^ nien 6$ S6 236 Nam Ky Khfifi Nghta, Phirdng 6, Qu^n 3 Cho ho?t dpng tir ng^y 01/01/2021TP. H6 Chi Minh, CHXHCN Viet Nam_________ _____________ den ng^y 30/06/2021
VII. cac th6ng tin khac
01. Cong cy chlnh
Cdc loai cong cy t^i chfnh cua T$p do^n
Gi^ trj s6 s^chDau ndm Cuoi kya. T^i sSn t^i chfnh
Gi^ goc Gi^ gocDy phdng Dy phdng
Tien vd tuong dirong tien Phai thu kh^ch hdng, phdi thu kh&c
Cdc kho^n cho vay Bau tu ngan hyn Bau tu d^li hyn C^ng
5.528.283.614.830 6.557.563.381.869
3.424.938.988.900 (702.121.194.845) 2.902.048.570.600 (701.586.883.876)
899.420.262.154
10.764.818.918.9923.189.357.646.629
893.421.950.664 (68.237.000) 8.856.615.125.260
(26.329.784.049) 3.157.001.799.931
(68.237.000)(20.223.866.166)
23.806.819.431.505 (728.519.215.894) 22.366.650.828.324 (721.878.987.042)c
Gi£ trj so s&chb. Ny phsii trd tdi chfnhCuoi kyDliu nSm
Phai trd ngudi bdn, pMi tr&3.681.395.900.885 3.652.464.097,665khdc
Chi phi phdi trd Vay vd ny C§ng
469.969.696.069 529.334.075.88112.107.473.613.368 10.048.755.335.95216.258.839.210.322 14.230.553.509.498
T&i san t&i chfnh vk ny phai tra tdi chfnh chua duyc d£nh gi^ lai theo gid trj hyp ly tai ngdy k4t thuc ky ke todn do Thong tu 210/2009/TT-BTC vd cdc quy djnh hi?n h^nh yeu cau trlnh bdy Bdo c&o tdi chfnh hyp nhat vk thuylt minh thong tin doi vdi c6ng cu tdi chfnh nhung khong dua ra c&c hudng din tuong duong cho vice d£nh gid vk ghi nhan gid trj hyp ly cua ede tdi san tdi chfnh vd ny phai trd tdi chfnh, ngo^i tru ede khodn trfch l^p dy phdng ny phdi thu kh6 ddi vd dy phdng gidm gid ede khodn dlu tu chung khodn dd duyc neu chi tilt tyi ede Thuyet minh lien quan.
Quan ly rui ro tdi chfnh
Rui ro tdi chfnh cua Tdp dodn bao gom rui ro thj trudng, rui ro tfn dung vd rui ro thanh khodn. Typ dodn da xay dyng h$ thong kiem sodt nhdm ddm bdo sy can bdng d mure hyp ly giOa chi phf rui ro phdt sinh vd chi phf qudn ly rui ro. Ban Gidm doc T|p dodn c6 trdch nhi$m theo ddi quy trlnh qudn ly rui ro de ddm bdo sy can bdng hyp ty giOa rui ro vd kiem sodt rui ro.
a. Rui ro thj trudng: Ho&t d0ng kinh doanh ciia Tap dodn s6 chu yeu chju rui ro khi c6 sy thay doi ve gid, ty gid h6i dodi vd Idi suit.
- Rui ro ve gid; T|p dodn chju rui ro ve gid cua ede cong cy v6n phdt sinh tir ede khodn dau tu co phieu ngdn han vd ddi h?n do tfnh khong chic chin ve gid tuong lai cua co phieu dau tu. Cdc khodn dau tu co phieu ddi hyn duyc nlm gift vdi muc dfch chien luyc lau ddi, tyi thfri diem kit thuc ndm tdi chfnh Tap dodn chua c6 ke hoych bdn ede khodn dlu tu ndy.
- Rui ro ve ty gid hoi dodi: T§p dodn chiu rui ro v! ty gid do gid trj hyp ly cua ede lu6ng tien trong tuong lai cua myt cong cy tdi chfnh sS bien dyng theo nhOng thay doi cua ty gid ngoai ty khi ede khodn vay, doanh thu vd chi phf cua Tap dodn duyc thyc hiyn bdng don vj tiln t| khde vdi dong Vi|t Nam.
- Rui ro ve idi sudt: Tdp dodn chju rui ro ve 13i suit do gid tri hyp ly cua ede luong tiln trong tuong lai cua myt efing cy tdi chfnh sS biln dyng theo nhOng thay doi cua Idi suat thj trudng khi Tap dodn c6 phdt sinh ede khodn tiln gui c6 hodc khong c6 ky han, ede khodn vay vd ny chju Idi suit thd noi. Tap dodn quan ly rui ro Idi suit blng edeh phan tfch tinh hinh canh tranh trdn thj truemg de c6 duyc ede Idi suit c6 lyi cho myc dfch cua T|p dodn.
59
TAP DOAN CONG NGHl£P CAO SU VlfT NAM - C6NG TY C6 PHAN B^o c&o chlnh hgp nhit gifra nien S6 236 Nam Ky Khdi Nghia, Phir6ng 6, Quan 3 TP. Ho Chi Minh, CHXHCN Vi?t Nam
Cho ky ho^t dgng tir ng^y 01/01/2021 d4n ng^y 30/06/2021
b. Rui ro tin dyng
Rui ro tin dyng I& rui ro m& myt ben tham gia trong mpt cong cy t&i chlnh ho$c bgrp ddng khong c6 khi nSng th\rc hifn dugfc nghTa vy ciia mlnh din den t6n that ve t^i chlnh cho Typ do&n. Tap do^n c6 cdc rui ro tin dyng tir boat dyng dyng sin xuat kinh doanh (chii yeu doi vdi cic khoin phii thu kh&ch hing) vi hoyt dgng tii chlnh (bao g6m tien gCri ngin hing, cho vay vi cic cong cy tii chlnh khic).
Tir 01 nSm trfr Tren 01 nim den 05 n3m
Tai ngiy dau ndm
Tien vi tucmg duong tiln Phai thu khich hing, phii thu khic
Cic khoan cho vay Dau tu ngin hyn Dau tu dii hyn Cgng
Tong cyngTren 05 nSmxuong
5.528.283.614.830 5.528.283.614.830
3.112.222.376.839 312.716.612.061 3.424.938.988.900
10.547.546.310 888.872:715.84410.764.818.918.992
- 899.420.262.154
10.764.818.918.992_______________ 216.940.539.200 2.972.417.107.429 3.189.357.646.629 ff6?'19.415.872.456.971 1.418.529.867.105 2.972.417.107.429 23.806.819.431.505 (1*1.
i _
O
SOTir 01 namtrfr Tren 01 nim
den 05 ndmTyi ngiy cuoi
Ti^n vi tuong duong tien Phai thu khdch hing, phii thu khic
Cic khoin cho vay
Dau tu ngin hyn Dau tu dii hyn C$ng
x T$ng c0ngTren 05 nimxuong
6.557.563.381.869 6.557.563.381.869
2.637.396.129.260 264.652.441.340 2.902.048.570.600
10.542.940.099 882.879.010.5658.856.615.125.260
893.421.950.664
- 8.856.615.125.260365.499.975.760 . 2.791.501.824.171 3.157.001.799.931
18.062.117.576.488 1.513.031.427.665 2.791.501.824.171 22.366.650.828.324
c. Rui ro thanh khoin
Rui ro thanh khoin li rui ro Typ doin g^p kh6 khan khi thyc hign cic nghTa vy tii chinh do thieu von. Rui ro thanh khoan cua Typ doin chii yeu phit sinh tir vi^c cic tii san tii chinh vi ng phii tri tii chinh c6 cic thin diem dio hyn kh&c nhau. Thiri hyn thanh toin cua cic khoin ng phii tri tii chinh dga tren cic khoan thanh toin dy kien theo hgp d6ng (tren ca sd ddng tien cua cic khoan goc) nhu sau:
Typ doin cho ring mure dg tip trung nii ro doi vdi vi|c tri ng li thap. Typ doin c6 kha n3ng thanh todn c&c khoin ng den hyn tir ddng tiln tir boat dgng kinh doanh vi tien thu tir cic tii san tii chinh dio hyn.
60
TAP DOAN C6NG NGHIfP CAO SU Vl£T NAM - C6NG TY C6 PHAN B&o cfio t&i chfnh hgp nhat giO-a niSn So 236 Nam Ky Khdi NghTa, Phu&ng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Vift Nam
Cho ky boat dpng tir ng^y 01/01/2021 _____________ den ng^y 30/06/2021 .
TiJ101 n3m trd1 xuong
Tren 01 n5m din 05 nsSm
Tai ng^y dau nSmTong c§ngTren 05 nSm
Ph&i tra ngirdi b&n, ph^i trd3.337.624.825.397 343.771.075.488 0 3.681.395.900.885khdc
Chi phi phai tr& Vay n<? Cgng
398.369.033.987 71.600.662.082 469.969.696.0693.772.259.625.860 2.243.435.241.958 6.091.778.745.550 12.107.473.613.368
0
7.508.253.485.244 2.658.806.979.528 6.091.778.745.550 16.258.839.210.322
TirOl n3m trd1 Tren 01 nSm din 05 nSm
Tgi ng^y cull ky A Tong cgngTren 05 n5mxuongPhdi trh ngudi bdn, phii trk
3.312.746.773.488 339.717.324.177 0 3.652.464.097.665kh£c
Chi phi pMi trS Vay v& ngf C§ng
455.219.196.228 74.114.879.653 O' ’ 529.334.075.8812.362.567.270.250 1.594.409.320.152 6.091.778.745.550 10.048.755.335.952
S&
6.130.533.239.966 . 2.008.241.523.982 ,6.091.778,745.550 14.230.553.509.498VA
02. NhQ*ng khodn my tiem t^ng
BChong phdt sinh bat ky khoan nty tiem tAng nAo ph^t sinh tir nhCtng s\r ki|n d2 xAy ra c6 the Anh hirdng den c2c thong tin da dugc trinh bay trong Bdo cdo tdi chinh hgp nhit md Tap doan khong kiem sodt dirge hodc chira ghi nhgn.
03. Nhirng s\jr ki|n phdt sinh sau ngdy kit thde ky kl todn
T$p doan khong c6 sg ki|n nao phdt sinh sau ngay ket thiic ky kl todn d6i h6i phai trinh bay hay.cong bo thong tin tren Bdo cdo tdi chinh hgp nhlt giOa ni^n dg cho ky hogt dgng tir ngdy 01/01/2021 den ngdy 30/06/2021 cua T$p dodn.
04. Thdng tin theo bg ph^n» ■
Be phyc vy myc dich quan ly, Typ dodn dirge t6 chuc thdnh ede bg phyn kinh doanh dya tren loyi hlnh sdn pham vd dich vy cung cap, bao gom ede bd phyn kinh doanh nhir sau:
• Sdn xuat vd kinh doanh mu cao su: bao glm hoyt dgng sdn xudt, chi bien vd kinh doanh mu cao su thien nhien;• San xult vd kinh doanh ede sdn phlm tir cao su: bao gom hoyt dgng sdn xudt, che biln vd kinh doanh mu ede
sdn phdm tir cao su thien nhien;• San xuat vd kinh doanh che biln g5: bao gom hoyt dgng so chi, sdn xult vd kinh doanh ede sdn phlm tir gS
su; ,,• Xay dyng bat dong sdn, ca sa hy tang: bao gom ede hoyt dgng dau tir xdy dyng bat dgng sdn vd co sd hy tang
cho myc dich d! bdn vd cho thue tai ede dy dn cua T§p dodn cung nhir ede hoyt dgng bit dgng sdn khde;• Kinh doanh djeh vy du lich, nhd hdng, khdeh san vd ede djeh vy lien quan: bao gom cung cap dich vy du lich,
cho thue nhd hdng, khdeh syn vd ede djeh vy li£n quan cua Tdp dodn;• Kinh doanh diyn nSng: bao gom ede hoyt dgng kinh doanh diyn thuong phlm tyi ede dy dn Nhd mdy dien cua
Tdp dodn;• Cdc hoyt dgng kinh doanh khde: bao glm cung clp djeh vy tir vln, djeh vy xdy dyng, djeh vy vyn chuyen, djeh
vy ky thuyt, nong nghiyp vd ede djeh vy khde.
i
cao
61
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHANS6 236 Nam Ky Khai NghTa, Phirgng 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
Bao c£o tai chmh h9'p nhat gi&a nien do Cho ky boat dong tir ngay 01/01/2021 d4n ngay 30/06/2021
04. Thdng tin theo bQ phan (Tiep theo)
Thong tin vk doanh thu, loi nhuan mot s6 tai san va cong no cua bp phan theo ITnh vuc kinh doanh cua Tap doan tai ngay 30/06/2021 v& cho ky hoat dong tir 01/01/2021 din ngay 30/06/2021 nhu sau:
Sdn xu&t kinb doanh cdc s^n phim
tCr cao su
Xfiy dyng, bit Djch vy du Ijch,Chi bien go d$ng san, ctr sor ha nh^ hhng, khach Kinh doanh difn n9ng
Sdn xuatvh kinh doanh mu cao su
Hoyt d$ng kinh Diiu chinh v& loyi doanh khic
Chi ti£u T6ng c$ntritting syn
Doanh thu thuin Doanh thu thuin cho bln thii
5.944.397.814.023 1.687.055.784.336 1.967.446.356.127 342.441.547.448 109.545.454 232.506.205.028 369.546.314.360 10.543.503.566.776baDoanh thu thuan giOa cic bO phyn (1)T6ng doanh thu thuln Kit qu9 hoyt d$ng kinh ‘ Khiu hao t&i s9n c6 djnh Phan dirge chia tir I2i/(l6) ciia cong ty lien kit
Thu nh^p/(l6) trufre tbue theo b$ ph^n (2)
Ting t2i $2n (3)Ting ngr ph2i tra (4)
(956.420.651.710)
4.987.977.162.313 1.687.055.784J36 1.967.446J56.127
1.398.825.178 (9.989.989)
232.496.215.039
120.563.819.943 834.467.996.578
343.840J72.626 109.545.454 490.110.134J03 834.467.996.578 10.543.503.566.776
628.987.172.869 76.409.864.907 95.544.950.848 8.917.156.302 (9.075.136.319) 60.439.135.679 9.298.266.303 870.521.410.589 ;
(5.996.156.360) 197.469.706.410 8.881.557.128 200J55.107.178 '
932J29.114.169 761.065.288.285 448.701.591.908 181.179 J87J91 (3.996.021 J36) 94.430.516.185 (288.417.824.889) 35.162.673.231 2.160.454.724.944
50.291.760.720.5898.259.654.980.871
1.720.487.675.227 3.457.259.510.116 6.622.280.287.587 38J16.868.478548.053.091.687 683.777.280.923 9.725.514.896.661 6.588.594.714
2J56.143.686.81682.861.894.772
5.645.835.995J39 (5.221.583.613.986) 321J50.050.149 (3.938.984J66.799)
65.110.501.130J66 ^ ' 15.688.816.422.978 r
62
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TAP DOAN CONG NGHI$P CAO SU VIET NAM - CONG TY CO PHANS6 236 Nam Ky Khcri Nghia, Phuqng 6, Quan 3, TP. H6 Chi' Minh, CHXHCN Viet Nam
Bao cao tai chmh hgp nhat giua nien dd Cho ky boat dong tir ngay 01/01/2021 den ngay 30/06/2021
04. Thong tin theo bg phan (Tiep theo)
Lyi nhu^n cua timg ph|in khong bao gom nhihig khoan myc sau:
SSn xult vd kinh doanh eic s&n phim
tit cao su 20.183.041.200 4.812.590.467
856.402.100 3.173.973.500
Xfiy dyog, bat Djch vy du Ijch,Chi bien g6 d$ng sin, cor sir by nhi hdng, khich Kinh doanh di|n nfing
tang237.859.780.739
10.488.014.869 5.243.016.812 6.639.055.008
Sdn xuat vH kinh doanh mu cao su
Hoyt dyngkinh Dieu chinh vik loyi doanh kh^c
593.907.238.118 (25.676.547.231)
2.095.946.358 182.351.707
T6ng c$ntrirsynDoanh thu tdi chi'nh 194.780.032.875
234.604.458.573738.681.540.13580.145.521.620
10.888.629.171 50.888.572.812 3.402.523.818 7.995.370.718
Tai s&n cua timg b§ phyn khong bao g6m cdc khoan myc sau vi nhSng tii sSn nay dirge qudn ly t$p trung: Dan v/ tinh: VND Ddu tu t^i chi'nh ngSn hyn PhSi thu ve chuyln nhirgng kho&n dSu tu
824.778.555 5.440.972.35853.729.801.867
53.790.3163.427.765
(691.094.246.464)(30.370.408.814)
(318.684.273.262)(234.495.981)
372.790.226.55298.476.482.54431.842.682.5798.162.864.39
Chi phi tdi chi'nh Thu nhyp khde Chi phi kh<ic
193.736.298257.660.057
1.552.464.587.923 623.386.254.836 392.100.000.000 4.961.856.058.968 58.618.377.191 8.856.546.888.26287.000.000.000 981.121.609.342
Ph&i thu ve cho vay ng&n hyn Thue GTGT dirge khSu trir Thul vy c£c khoan kh^c phyi thu Nhy nudePhiii thu vk cho vay dii hyn DSu tu tM chinh ddi hyn Tii s^n thul thu nhyp ho3n lyi T6ng c§ng
193.621.997.718453.459.938.324
(504.689.093.590) 10.542.940.09 499.844.996.29 1.
321.610.035.9719.180.897.84125.542.184.251 5.535.512.952 243.877.428 510.437.568 5.372.147.935
83.248.576.130 63.564.574.991 6.007.024.375 50.864.369.968 849.441.520 317.795.164 97.945.060.420 302.796.842.56 882.879.010.56
3.136.777.933.76 202.852.537.20 .
13.892.241.148.76
63.834.841.64614.555.912.333.961
9.469.192.32716.912.011.468.029
3.282.845.525 8.916.269.419 700.338.293.843
7.889.600.905721.173.484.752 412.558.806.746 5.724.475.046;637
Ng phdi try cua timg bO phyn khong bao gom c4c khoim myc sau vi nhOng khoyn ng phyi try nyy dugc quyn ly tip trung:
947.675.274.304 (131.913.950.910)-75.258.229.854 36.565.266.746.657 #################
185.493.743.972^.367.948.172.953 38.922.799.624.535 #################
8.680.470.674 11.117.946.481
71.096.202.760
Dan vi tinh: VNDThul va ede khoim phii ngpNhy nudeVay vy ng thuS tyi chinh ngSn
349.623.468.391 8.936.031.004 64.051.358.930 35.682.203.686 1.217.737.653 9.800.384.332 2:975.496.462 472.286.680.45
152.607.794.107 913.166.854.235 295.417.531.7551.433.297.182.423 44.954.812.993 17.812.188.327hyn (494.689.093.590) 2J62.567.270.25Vay vy ng thuS tyi chinh dai
6.156.328.494.004 27.848.188.528 550.955.531.491 450.000.000 956.461.338.968 126.058.463.621hyn (131.913.950.910) 7.686.188.065.70Thue thu nhyp hoSn lyi phaitriTdng c$ng 7.939.249.144.818 189J92.013.639 1J28.173.744.656 331.549.735.441 1.217.737.653 1.011.216.536.293 146.846.148.410 (626.603.044.500) 10.521.042.016.41
63
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TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHANS6 236 Nam Ky Khai Nghia, Phiicmg 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
Bio cio tii chinh hop nhat giira nien do Cho ky boat dong tir ngay 01/01/2021 d§n ngay 30/06/2021
05. Cam ket kh&c
Tai ngiy lap Bio cao til chinh hgp nhat giua nieri d6. Tap doan co nhirng cam ket doi voi cic to chiic khic \k viec bao lanh vay v6n d6i vdi cic don vi thinh vien nhu sau:
So tien bio ISnhDon vj nhan bio lanh, uythic
Thir bio linh soSTT Don v| dirge bao linh Ngiy bio linh Muc dfch bio linhUSD VND
Bau tu xay dung co bin cao su1 Cty TNHH MTV Cao su Quang Nam 2473/CTBL-TCKT 29/8/2013 SHB 78.000.000.000
Dau tu xay dung co bin cao su (tri ng cho RFC)
2 Cty TNHH MTV Cao su Quang Nam 2720/CTBL-TCKT 23/9/2013 SHB 88.546.900.000
3 Cty CP VRG Phu Y£n 1865/CSVN-TCKT 04/07/2013 Vietinbank - Phu Yen 191.733.798.000 Thuy dien La Hieng 2
4 Cty CP VRG Phu Yen 1593/CTBL-CSVN 06/04/2014 Vietinbank - Phu Yen Tri no cho RFC100.854.000.000
Cty CP Cao su Dong Nai - Kratie Dau tu xay dung co bin cao su5 1346/CS VN-TCKT 21/05/2013 SHB-TP.HCM 1.875.000
Cty CP Cao su Dong Nai - Kratie Dau tu 4.1 OOha cao su tai CPC6 496/CSVN-TCKT 10/03/2011 SHB-DN 91.280.000.000
Dau tu chim soc cao su KTCB + tri no cho RFC
7 Cty TNHH MTV Cao su Thanh H6a 3306/CTBL-CSVN 20/11/2013 SHB 68.540.493.000
Tong Cong ty Cao su Dong Nai Dau tu xay dgng co bin cao su8 420/CSVN-TCKT 20/2/2013 VCB-DN 120.000.000.000
Dau tu xay dung co bin cao su9 Cty CP Cao su Dien Bien 3547/CTBL-TCKT 9/12/2013 SHB 28.727.400.000
Dau tu chim sdc cao su (tri no cho RFC)
10 Cty CP Cao su Dien Bien 913/CTBL-TCKT . 7/4/2014 SHB-Khinh Hda 14.770.800.000
Dau tu xay dyng co bin cao su11 Cty CP Cao su Soti La 2376/CSVN-TCKT 08/10/2012 SHB-TP.HCM 9.240.000.000
Dau tu xay dung co bin cao su12 Cty CP Cao su Son La 3211/CTBL-TCKT 13/11/2013 SHB-TP.HCM 34.055.000.000
Dau tu chim soc cao su (tri ng cho RFC)
13 Cty CP Cao su Son La 482/CTBL-TCKT 27/02/2014 SHB-TP.HCM 44.109.738.750
14 Cty CP Cao su Son La Dau tu xay dung co bin cao su569/CTBL-TCKT 10/3/2014 SHB-TP.HCM 39.503.800.000
Dau tu xiy dung co bin cao su + tri no cho RFC
15 Cty TNHH MTV Cao su Huong Khe HT 3544/CTBL-CSVN 9/12/2013 SHB 271.592.000.000
64
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T£P DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHANS6 236 Nam Ky Khoi Ngfaia, Phircma 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
Bao cao tai chfnh hpp nhat gifra nien do Cho ky boat dong tir ngay 01/01/2021 den ngay 30/06/2021
So tien bao lanhDon vi nhan bao lanh, uy th^c
Thir bdo lanh soSTT Don vi dirp'c b§o lanh Ngdy bao lanh Muc dich b§o I3nhUSD VND
16 Bau Ur xay dung ca ban cao suCty CP Cao su Lai Chau II 3885/CTBL-TCKT 30/12/2013 SHB-Khanh Hoa 52.244.370.000
17 Cty CP Cao su Lai Chau Bau Ur xay dung ca bin cao su213/CTBL-TCKT 23/01/2014 SHB-Khinh H6a 61.082.948.000
Bau Ur dir in NM CBG vi du inCty CP G6 MDF VRG Kien Giang18 1891 /CTBL-TCKT 6/7/2017 Vietinbank - HCM 477.000.000.000 rung
Tong cpng 1.875.000 1.771.281.247.750
65
T^P DOAN C6NG NGHIfP CAO SU Vl£T NAM - CONG TY C6 PHAN So 236 Nam Ky Khai NghTa, Phudug 6, QuSn 3 TP. Ho CM Minh, CHXHCN Vi$t Nam
Bio cio tii chfnh hgp nhat giQa nien Cho ky ho^it dOng tCr ng&y 01/01/2021
den ngiy 30/06/2021
06. So lifu so sinh
So li^u so sinh trSn Bio cdo tii chinh hi^p nhat gida nien dp li so li?u cua Bio cio tii chfnh hpp nhat cho nSm tii chlnh k4t thiic ngiy 31/12/2020 vi Bio cio tii chfnh hgp nhdt cho ky ke toin tir ngiy 01/01/2020 den ngiy 30/06/2020 da dirge kiem toin vi soit xit bai Cong ty TNHH Kiem toin vi Tham djnh gii Vi|t Nam (AVA).
07. Phi duy£t Bio cio tii chinh hpp nhat gifra niin d§
Bio cio tii chfnh hgp nhat gi&a nien dp cho ky hopt dpng tir ngiy 01/01/2021 din ngiy 30/06/2021 cua Tpp doin Cong nghipp Cao su Vi?t Nam - Cong ty C6 phan dupe Ban T6ng Giim d6c phi duygt-dgj^an hinh vio ngiy 12 thing 08 nim 2021.
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Nguyen H6ng MinhTP. Ho Chf Minh, Vi$t Nam Ngiy 12 thing 08 nim 2021
k£ toin trirfrng Pham Vin Hdi Em
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