PKF - Vietstockstatic2.vietstock.vn/data/HOSE/2019/BCTC/VN/QUY 2... · Cao su Vi~t Nam theo quyet dinh s6 344l/QD-BNN - DMDN ngay 13/11/2006 cua B9 Nong nghiep va P'hMtrien Nong then

Cong ty TNHH Kiem Toan AFC Vi~t NamAFC Vietnam Auditing Co., Ltd

Thanh vien tap doan PKF Quae teMember firm of PKF International

CONG TY CO PHAN CAO SU DONG PHU

BAo cAo TAl CHiNH HQ"P NHA.T

Cho ky k~ toan tir ngay 0110112019 d~n ngay 30/0612019

([Hi duoc soat xet)

PKFAccountants &business advisers

, www.pkf.afcvietnam.vn

.•.

..

.,CONG TY CO PHAN CAO SU DONG PHU

Xa Thuan Phu, huyen D6ng Phu, tinh Blnh Phuoc

Ml)C Ll)C

N(>IDUNG TRANG

BAo cAo CUA BAN TONG GlAM DOC 2-4

BAo cAo SOAT XET THONG TIN TAl CHfNH GIOA NIl~N DO 5

BAo cAo TAr CHTNH HOPNHAT Dft..DU'OC SOAT XET 6 - 47

Bang can d6i k~ toan hop nh§t 6-7

Bao cao k~t qua hoat d9ng kinh doanh hop nhcit 8

Bao cao hru chuyen ti~n t~ hop nhat 9 - 10

Ban thuyet minh Bao cao tai chinh hop nhat II - 47


xs Thu~n Phu, huyen 86ng PhLI, tinh Binh Phuoc

BAO cxo CUA BAN TONG GIAM DOC

Ban T6ng Giarn d6c Cong ty C6 phan Cao su D6ng Phu ten giao dich quoc t~ Dong Phu Rubber Joint Stock Company; ten vi~tt~t la DORUCO (sau day goi t~t la "Cong ty") trinh bay Bao cao cua rninh va Bao cao tai chinh hop nh§t cua Cong ty cho kyk~ toan nr ngay 01/0112019 d~n ngay 30106/2019.

CONGTY

Cong ty C6 phan Cao su D6ng Phu duoc chuyen d6i tir Cong ty Cao su Dong Phu - Dan vi true thuoc Tap doan Cong nghiepCao su Vi~t Nam theo quyet dinh s6 344l/QD-BNN - DMDN ngay 13/1 1/2006 cua B9 Nong nghiep va P'hM trien Nong then.

Cong ty C6 phan Cao su D6ng Phu hoat d9ng theo Gi§y chirng nhan dang ky doanh nghiep Cong ty C6 phan Iftn dftu s64403000069 ngay 28/12/2006, dang ky thay d6i I§n thir 9 s6 3800100376 ngay 12/07/2018 do Phong Dang ky kinh doanhthuoc S6 K~ hoach va Dftu tu tinh Binh Phuoc cap,

Linh vue hoat d9ng kinh doanh cua Cong ty bao gom: Tr6ng cay cao su (Chi tier: Tr6ng va che bien mu cao su; Thanh Iy VU<Yncay cao su); Chan nuoi gia earn; Xay dung cong trlnh duong s~t va duong b9; Xay dung nha cac loai (Dftu nr xay dung caccong trinh cong nghiep va dan dung trong va ngoai khu cong nghiep; Xay dung dan dung, cong nghiep); San xu§t thuoc tnr sauva san pharn h6a chat khac dung trong nong nghiep; Kinh doanh b§t dong san, quyen sir dung d§t thuoc chu so hiru, chu sudung hoac di thue (Dftu tu, kinh doanh dia 6c); Trong rirng va cham s6c nrng (Trcng rung, khoanh nuoi bao v~ rung, khai thacche bien va kinh doanh cac san pharn tir rung trong); San xuat phan b6n va hop chat ni to' (Cong nghiep h6a chat phan b6n);Chan nuoi trau, bo; Ban buon v~t lieu, thiet bj I~p d~t khac trong xay dung (Mua ban g6 cao su); Khai thac g6 (Khai thac g6cao su); Mua ban xuat nhap khau mu cao su cac loai.

Tru s6 chinh cua Cong ty tai: Ap Thuan Phil I, xa Thuan Phil, huyen D6ng Phil, tinh Binh Phuoc, Vi~t Nam.

V6n di~u I~ cua Cong ty theo giay chung nhan dang ky doanh nghiep la 430.000.000.000 d6ng (B6n tram ba miroi tY d6ng);T6ng s6 c6 phftn la 43.000.000 c6 phan, menh gia 10.000 d6nglOI c6 phan. Danh sach c6 dong:

TT Ten c6 dong sa van g6p sa c6 ph§n Ty If van g6p

01 T~p doan Cong nghi~p Ca~~~_V_i..;..~t_N_am ~ 240.000.000.000 24.000.000 55,81%

~?~?-~~~~~~ .. -..- -.02

03 V6n g6p nrong irng voi c6 phieu quy 28.752.100.000 2.875.210 6,69%

CQng 100%430.000.000.000 43.000.000

KIEM TOAN VIEN

Bao cao tai chinh hop nhat cho ky k€ toan tir ngay 01/01/2019 d€n ngay 30106/2019 cua Cong ty duoc soat xet boi Cong tyTNHH Kiem toan AFC Vi~t Nam - Chi nhanh phia sk Kiem toan vien khong c6 b§t ky quan h~ kinh t€ hoac quyen loi kinht~ nhir gop Y6n c6 phan, cho yay hoac yay Y6n ill khach hang, la c6 dong chi phoi cua khach hang hoac ky k€t hop d6ng giacong dich YI,I, dai Iy tieu thu hang h6a ...

KET QUA HO~ T DONG KINH DOANH HQP NHA.T

Lei nhuan sau thue cua Cong ty me cho ky k€ toan ill ngay 0110112019 d€n ngay 30106/2019 la 86.779.253.605 d6ng (cho kyk€ toan nr ngay 01/01/2018 d~n ngay 30106/20181a 146.683.928.621 d6ng).

CAC su KI~N SAU NGAY KHOA SO Kt TOAN L~P BAO CAO TAl CHiNH HQP NHA.T

Khong co sir kien trong yeu nao xay ra sau ngay I~p Bao cao tai chinh hop nhat doi hoi duoc di~u chinh hay cong b6 tren Baocao tai chinh hop nhat,

2

CONG TY CO PHAN CAO SU DO G PHU

xs Thll?n Phll, huyen D6ng Phll, tinh Binh Phiroc

H<)I DONG QUAN TR!, BAN KIEM SOAT vA BAN TONG GIAM DOC

Cac thanh vien cua Hoi dong Quan tri trong ky va tai ngay I~p bao cao nay bao gorn:

Ong: Mai Huynh Nhat Chu tich

Ong: H6 Cuong Oy vien

Ong: Nguy€n Van Thai Oy vien

sa. Tnln Thi Kim Thanh Oy vien

Ong: Pharn Ngoc Huy Oy vien

Cac thanh vien Ban Kiern soat trong ky va tai ngay lap bao cao nay bao gom:

Ong:Ong:

Ong:

Ong:

Truong ban kiem soat

Thanh vien

Thanh vien

Thanh vien

Huynh Minh Tam

Bui Thanh Tam

Nguyen Ti~n £)~i

Phan Van Ha

B6 nhiem ngay 23/04/2019

Mi€n nhiem ngay 23/04/2019

Cac thanh vien cua Ban T6ng Giam d6c trong ky va tai ngay I~p bao cao nay bao g6m:

Ong:

Ong:

Ong:

H6 Cuong

Huynh Trong Thuy

Liru Minh Tuyen

T6ng Giam d6c

Pho T6ng Giam d6c

Pho T6ng Giam d6c B6 nhiern ngay 11106/2019

CONG BO TRAcH NHI~M CUA BAN TONG GIAM DOC DOl VOl BAo cAo TAl CHINH HQP NHAT

Ban T6ng Giam d6c Cong ty chiu trach nhiem v€ viec lap Bao cao tai chinh hop nhat phan anh trung thuc, hop Iy tinh hlnh taichinh, k~t qua hoat dong kinh doanh hop nh~t va tinh hinh luu chuyen ti€n t~ hop nhat cua Cong ty trong ky. Trong qua trinhI?p Bao cao tai chinh hop nhat, Ban T6ng Giarn d6c Cong ty cam k~t dil tuan thu cac yeu du sau:

• Xay dung va duy tri kiern soat noi bo rna Ban T6ng Giam d6c va Ban quan trj Cong ty xac dinh la dn thiet d~ dambao cho viec lap va trinh bay Bao cao tai chinh hop nhat khong con sai sot trong y~u do gian I~n hoac do nham I~n;

• Lira chon cac chinh sach k~ toan thich hop va ap dung cac chinh sach nay mot each nhat quan;

• Dira ra cac danh gia va du doan hop Iy va than trong;

• Neu r5 cac chuan mire k~ toan diroc ap dung co duoc tuan thu hay khong, co nhfrng ap dung sai lech trong y~u d~nmire can phai cong b6 va giai thich trong Bao cao tai chinh hop nhat hay khong;

• Lap va trinh bay cac Bao cao tai chinh hop nhat tren co sa tuan thu cac Chuan rnuc k~ toan, Ch~ do k~ toan doanhnghiep Vi~t Nam va cac quy dinh phap Iy co lien quan d~n viec I?p va trinh bay Bao cao tai chinh hop nhat;

• Lap cac Bao cao tai chinh hop nhat dua tren co sa hoat dong kinh doanh lien tuc, trir tnrong hop khong th~ cho rangCong ty se tiep tuc hoat dong kinh doanh.

Ban T6ng Giam d6c Cong ty dam bao rang cac s6 k~ toan duoc hru giu d~ phan anh tinh hinh tai chinh hop nhat cua Cong ty,voi mire do trung thtrc, hop Iy tai b~t cu thai diem nao va dam bao rang Bao cao tai chinh hop nh~t tuan thu cac quy dinh hienhanh cua Nha nuoc. £)6ng thai co trach nhiern trong viec bao dam an toan tai san cua Cong ty va thirc hien cac bien phap thichhop d~ ngan chan, phat hien cac hanh vi gian I~n va cac vi pharn khac.

Ban T6ng Giam d6c Cong ty cam k~t rang Bao cao tai chinh hop nhat dil phan anh trung thirc va hop Iy tinh hinh tai chinh hopnhat cua Cong ty tai thai di~m ngay 30/6/2019, k~t qua hoat dong kinh doanh hop nhat va tinh hinh luu chuyen ti€n t~ hop nhatcho ky k~ toan tir ngay 01/01/2019 d€n ngay 30106/2019, phu hop voi Chuan muc k€ toan, Ch€ do k~ toan doanh nghiep Vi~tNam va tuan thu cac quy dinh phap Iy co lien quan d€n viec I~p va trinh bay Bao cao tai chinh hop nh~t.

3

CONG TY CO PHAN CAO SU -DONG PHU

xs Thu~n Phu, huyen D6ng Phu, tinh Binh Phuoc

CAM KET KHAc

Ban Tong Giarn d6c cal11 k~t rang Cong ty tuan thu Nghi dinh 71/20 171N£)-CP ngay 06/06/2017 huong dfrn v~ quan tri cong tyap dung d6i voi cong ty dai chung va Cong ty khong vi pham nghia VI) cong b6 thong tin theo quy dinh tai Thong nr s6155/20 15/TT-BTC ngay 06110120 15 cua BO Hi chlnh huang dfrn v€ viec cong b6 thong tin tren Thj tnrong chtrng khoan.

TAng Giam d3c

Binh Phuac, Virt NamNgay 14 thong 08 ndm 2019

4

Cong ty TNHH Ki~m Toan AFC Vi~t NamAFC Vietnam AuditingCo., Ltd.

Thanh vien t~p dean PKF Quae teMember firm.of PKF International

Accountants &business advisers

PKFS6: 035/2019/BCSX-PB.00307

BAo cAo SOAT XET THONG TIN TAl CHINH GIUA NIEN DO

Kinh gU'i: Quy C6 oong, H{ii o6ng Quan tr], Ban Ki~m soat va Ban T6ng Giarn o6cCong ty C6 ph~n Cao su D6ng Phu

Chung t6i d1l soat xet Bao cao tai chfnh hop nhat gifra nien dQ kern theo cua C6ng ty C6 phan Cao su D6ng Phu dLfQ'CI~p ngay14 thang 08 narn 2019 nr trang 07 d~n trang 47 bao gom: Bang din d6i k~ toan hop nh~t tai ngay 30 thang 06 nam 2019, Baocao k~t qua hoar dong kinh doanh hop nh~t, Bao cao luu chuyen ti~n t~ hop nh~t cho ky k~ toan 06 thang k~t thuc cung ngayva Ban thuyet minh Bao cao tai chfnh hop nhat.

Trach nhiem cua Ban T6ng Clam o6c

Ban T6ng Giarn d6c C6ng ty C6 phan Cao su D6ng Phu, chiu trach nhiern I~p va trinh bay trung thuc va hop Iy Bao cao taichinh hop nhat gifra nien dQ theo chuan rmrc k~ toan, ch~ dQ k~ roan doanh nghiep Vi~t Nam va cac quy dinh phap ly co lienquan d~n viec I~p va trinh bay Bao cao tai chinh hop nhat gifra nien dQ va chiu trach nhiern v~ ki~m soat nQi bQ ma Ban T6ngGiam d6c xac dinh la C§n thiet d~ dam bao viec I~p va trinh bay Bao cao tai chfnh hop nh~t gitra nien dQ kh6ng c6 sai s6t dogian I~n hoac nharn Iftn.

Trach nhi~m cua Ki~m toan vien

Trach nhiern cua chung t6i la dua ra k~t luan v~ Bao cao tai chfnh hop nh~t giira nien dQ dua tren k~t qua soat xet cua chungt6i. Chung t6i d1l thirc hien c6ng viec soat xet theo Chuan m\IC Viet Nam v~ hop d6ng dich vv soat xet 2410 - soar xet th6ng tintai chfnh gifra nien dQ do kiern toan vien dQc lap cua don vi thuc hien.

C6ng viec soat xet th6ng tin tai chfnh gifra nien dQ bao g6m viec thuc hien cac cuoc phong v~n, chu y~u la phong v~n nhfrngnguoi chiu trach nhiern v~ cac v~n d~ tai chinh k~ toan, va thuc hien thu tuc phan tich va cac thu tuc soat xet khac. MQt cuocscat xet v~ CO' ban co pharn vi hep hon mot cuoc kiem toan duoc thuc hien theo cac chuan mire kiern to an Vi~t Nam va do v~ykh6ng cho phep chung t6i dat duoc S\I dam bao r~ng chung t6i se nhan bi~t duoc t~t ca cac v~n d~ trong y~u co th~ duoc phathi~n trong mQt cuoc kiern toan. Theo do, chung t6i kh6ng dua ra y kien kiern toan,

K~t lu~n cua Ki~m toan vien

Can cu vao ket qua soar xet cua chung t6i, chung t6i kh6ng thay co v~n d~ gl khien chung t6i cho rang Bao cao tai chinh hopnhat gilra nien dQ dinh kern kh6ng phan anh trung thirc va hop ly, tren cac khia canh trong yeu, tinh hinh tai chinh hop nh~t cuaC6ng ty C6 phan Cao su D6ng Phu tai ngay 30 thang 06 narn 2019, va k~t qua hoat dQng kinh doanh hop nh~t va luu chuyenti~n t~ hop nhat cua don vi cho ky k~ toan 06 thang k~t thuc cung ngay, phu hop voi chuan mire k~ toan, ch~ dQ k~ toan doanhnghiep Viet Nam va cac quy dinh phap Iy co lien quan d~n viec I~p va trinh bay Bao cao tai chfnh hop nhat gifra nien dQ.

Ha N9i, ngay 14 thang 08 nom 2019

CONG TY TNlllI KIEM ToA

AFC VI:E:T NAM - cm NHANH PHlA BAcPHO GIAM DOC

toan: 2478 - 2018 - 009 - I


Xli Thuan Phu, huyen E>6ngPhu, tinh Binh Phiroc

Bao cao tai chinh hop nh~t

Cho ky k~ toan tir ngay 01101/20 19 d~n ngay 30106/2019

BANG CAN DOl KE ToAN H<}P NHATT~i ngay 30 thang 06 nam 2019

Don vi tinh: V!YD

S6 dftu narnMa Thuy~ts6 minhTAl SAN S6 cu6i ky

(I) (2) (3) (4) (5)

~.:.!~!.~1J'~~!~tq.A~_fu\N _._... __ .. _ _.._.._._ .. _!QQ._........J:~.Q_~:?J~:2Q7. 0§~_..!.:_Q81:~§~.2'!§.:915 ..1. T.~'!_~a ca<.:kh~an tu·o·ngil_~:~:'!K.E~.!1.. IIQ __ ...'i..Ol __ ._._~03.!28.2.~2.1.~L._ .. __. 277.153.634.984

I. Ti~n 111 55.934.106.267 94.071.969.068_ _ __ _---_ .._ _._-_ .._.._ _.._----- _ .._._-- _._- --.- .--.. --_._---_._--_ .._ ..- _... ---2. Cac khoan nronz duonz ti~n 112 147.264.175.894 183.081.665.916._.__ _ .._ __ _.;;;,-_._._.;;;,._ _ ................•.. _-_._ _ .._--_ ..__ .._ _._. ----_ _ _ _ __ __ _ _ _ _ _ ...::..;;.....:..:...-'-,-'--'--

.I.!:.~fo.t.!!~:.~.~L<.:~!!!.~!!g~'!.h~'! _........................120 V.02§?;!:4!.~_:E!:7.~.;! 56~:.4.~6.7.2:t2~?_

......1..: !!..~.~.!'!~~I!I..gii!9~~~g~Y9~() b<:l:~........ .........................................!?} §?~:~.I..?:??I:?~ 3 ?§}:~§?:2?~:l?.?_ ..III:~~<.:~hf?~'!p~~i!~t.!'!g~':I~l,l'! 130 92.974.734.114 53.796.616.868

}:~~.~L~b~.!.1g~l1.bSl~~~'.t.!0.~~I~b~~g .... ...!}I. V:.Q~........??:.?~§':QQ?:7 39...1?:.??1:.Q.~?:?~?.?: ...r.:~.~..t.£'!~~~b9.~g'!~i!?~!I_!1gAI1.1~<:l:!.1 ~?_~...y:Q~_..L?:.??_Q:~?~.:.??L _..... __ 11J48. 63_~:?7~_3. Phai thu no~n han khac 136 V.05 61.326.239.861 38.133.773.025------;;;,_._ .._ .•.••...•_--_._ ...•..•....•..•.......•..•._._-_._........... ..- ..•._._- ._ •._-_ ..•._-_ ..•._ .•_ •.__ ._- .---.- ...::...:..:..::...:..:...:...:..=--:..---'--j

...!J2.\!.ph6ngj2b~L!~~g~n h?_I1.~~.<?.d6ii~L._. __. ~J __ .V.06.. . ~2:!97. IJ12~1) (10.017.795.551)5. Hi san_!.hi~u~ba ~lr I)' 139_. . 176.987.273 176.987.273

..!.y.:.B-~!!K!2!!_':~h(). _._ __ !~Q.._..._'L07 _ .. ..__._J59:.'!20.~?_4.449__ .. 146.429.460.598

I. Hang t6n khoJ~!'... ..........I§!:.Q!Q:~??:!~} .. J~7.996.J.?L~?~?:Qvpb~~ggi~.f!1gi~b~!.1g!9~~~() }~? . .(I:?~Q:??Q:.?2:?1 ..C!}§§:§.?Q:??±t

Y:..!.~.! ~.~.':1'!g~..'! ~..~.'! ~.h.~.<.:............................................................................................!~Q.....?7.:.?~~..:~§~:§Q.~... 4O':.4.!.~.:.Z4.Q..:.}.?~._.!.:_~~i.2~L!£~!~'!~~!:Ig~.~bSl.I1._..m..... __.1..?.1...... .y':Q? ?':.Q!.Q}§!:?'?'?_. 1_.:?'~.9.371.:7982. Thu~ GTGT dlIQ'Ckh~u tru 152_ .... m •• __ ••• _.. __ ~~:.~.?_'!.:..558.6.Q?. 25.423.124.7663. Thu~ va cac khoan khac phai thu Nha nLrac 153 V.16 27.527.944.723 13.646.239.614B - TAl SAN DAI H~N 200 2.396.537.608.019 2.578.320.720.056

l<;;'~~.~h~j!E.p_i!~.L thu d~Lh.~~ _ 210 . __ .._. ._ _60.04~.7~2.051 75.595.701.827I. Phai thu v~ cho yay dai h~n ?!?. _..y..:.Q.?__._._._~~.?:2~~:Q§? 638J42.0682. Phai thu dai h~n khac?!§.y:g??2.::1:Q~:.??"?':?'.?.~...._ .....?:!.2?~1??:.7.?..? .._

}!:!~!~~'!<.:§~i~h . .. .. .. . ......~~Q. . J..:..?~.?:.~.?.?..:.408.297J:~7.~:?.~Q:§?.~~~?~.I. Tai san c6 dinh huu hinh ?2 I my.:1.0. !:??§:.~Q2.:??Q:~Q! __ }.~~75.5~l:?}.~:}§.:!_

.:: Nguy"'engJL __ _.__ _ _.. .__ ._??.L_ __. . __ L!J 1.2§.L!. 74.09~._ j.:2.~}.:257:!2J..7. 88~- Gia tri hao nu'm £1!5Lki(*) ...J.23 _ (605.551.593.695) 1-_ .. J577.675. 701. 722)2.Hisi'mc6dinhv6hinh 227 V.II 1.047.827.896 1.139.340.228

~l!Y...en_~ . ...__ .m ._ 228 .m 2.284.251.533 __ . 2.300.462.373

.....: G ia l!i ~!!9._manlu2..Ml!L.____. __. . ?29_. .__..... __ .(1: 23_~:.12.L~~?L. .__ (L!.61.12 2.11JL.!I.!:.!!~!_l!.9..!!.g.~~'!_~~~.!~:...m m.m__ __ .__.J.3Q_my:!~. .....!J.?.:.?..!.?:.?§§:2.}?._..._ }~.2.43~.4~.:.~~_:t:!g1:'y'~,!:g!(lm.. 231 151.642. 747.590!.?g:§Li~~~§:.Q§Q.

:g(cjJ~Lhq9.'!!c}'!:J1!2.Me).m... ....._._ .......?}? ......................QL2.?1:2.§Q§7!L .1?§:J§Q.:..~?L7tP.L_IY.:.. Ta i sa n ~.~~~~E.g£ilt~h~!t......_____.mm._... ~.4Q _..Y:!L_.....?J~:.?11:~§~:?~8_. __?J~.:§1.?.:.~~.!~~~._J..:...c;:.~ipb.~~~!.1~l!~!l.~~~_~<?.anhdo dang dai h~n 241 ...._?~.35~.32?. ..442 _._._.__ :1:.1.748.409.140

2.ChiJ?b.0_~Q.'!..!!gcabandodang 242 t----.-.-. 280.163.540.096 551.929.032.128V. Dftu tu' tai chinh dai han 250 V.02 182.374.002.045 281.994.671.080I . ._. ..• -I ~.-.--- ..I.-...---.--.-- =-=-.:..:.:...:....:..:..:..:..:c:.::..:~

_1.' Delu t~E v6n vao don \f.Lkh~c J53 ._. ..__ .. _!i0.41:?.:)80.445_. 140.412.180.~

.?:gY.:.P~9.~g9.~~.t..t:rJ~i~~i~.~.~~~.<:l:!.1.e).. ._. .. ...~?'!.. .........................m_.Q?:~2.1J.??.:..'!QQL_ t!.2.~?.?3.J09 .3&?l....~..:.f.:?A~!~..9.~~g!.i! 9~!:I'.1g~y~~()b<:l:!.1......... ??.?... . 6.?.:±~?:9.Q9.:QQ9 !.§J:???:.Q9.9.:Q9.9_VI. Hi san dai h~n khac~§O 128.4~4.:.~.~.?:}..~.?..... q7.:~~~:.7.67.1481. Chi phi tra trLrac dai h~n 261 V.08 128.424.845.169 127.898.767.148TONG CONG TAl SAN (270 = 100 + 200) 270 3.603.536.515.084 3.659.585.966.971

-9

.(

E

~.ifI

6

CO G TY CO PHAN CAO SUDO G PHU

xa ThLl~n Phll, huyen 86ng Phu, tinh Binh Phuoc

BaD CaD tai chlnh hep nhftt

Cho ky k€ toan nr ngay 0 1101/2019 d€n ngay 30106/2019

BANG CAN DOl KE TOAN HQP NHAT (ti~p theo)T<;lingay 30 thang 06 nam 2019

Dan vi tinh: VND

S6 dh narnMil Thuy~ts6 minhNGUON VON S6 cu6i ky

(I) (2) (3) (4) (5)

,\

r(

T

1ft':'" ., -~" .Tong Clam docH6 Cutrng

Ngu'o'iI~pbi~uVo Duy HirongBinh Phuoc, Vi~t Nam

Ngay 14 thang 08 nam 2019

K~ toan trurmg

Pham Ngoc Huy

7

CONG TY CO PHAN CAO SU DONG PHU<~XiiThu~n Phu, huyen D6ng Phu, tinh 8inh Phuoc

Bao cao tai chinh hop nhfit

Cho ky k€ roan nr ngay 01/01/2019 d€n ngay 30106/2019

BAO CAO KET QUA HO~T DONG KINH DOANH HQ'P NHATCho ky k€ toan nr ngay 01/01/2019 d€n ngay 30106/2019

Don vi tinh: VND

0102

(3) (4) (5)

Mli. Thuy~ts6 minh

Ky trurrcChi tieu Ky nay

(I) (2)

1:Q??~1~!bll~~~I~~l1gY~~1l~g~~p<Jj<:byy.2. Cac khoan giam tnr doanh thu

VI.Ol 332.154.572.066 391.838.538.838VI.02 51.519.091 0

'" ••••••••••••••••••••••••••• HH •••••••••••••••••••••••••••••••••••••••••••••••••• H ••••••••••• _ •• H •••••••• _._ •••••••••••• _ ••••••• _ •••••••••••••••••••••••• __ ••••• H ••••• _ •• __

_3. Doanh thu thu_~n~~~~~b~l1_g_y_a.<:~.!1.g_<:~1?di<:bY.y. !Q__ r---..YJ_:Q?_____.__?.}1:!~:Q?_2.9?2 }~!.838.538.838~a v.9n hfmg..!?_~~_______________ 11 VI.04 ~!.230·41.L~22_ f--- 212.663.162.388_~. L<:J:i_~~ll~~_g2PY~~~_n_~il..!1_g_y.~~ll~~£~ps!l£I:!.y.y._________~________..t?Q:??_?_:~??:.?_?_?______LZ?..:l.? 5.376.450

.?:12g?~_b!~':I_bg~!~2~gt~J<:b!!y! 2 1 V1.05 2.7.:.~.?Q:??~:I?.3_?._!:!?.Q:}}L_?.2L7. Chi phi tai chinh ?2y!:Q~I?:}TQ:??.7:?!}.. . __~.:Q}]:??~:.?Q?

___~!):C!!!.g_c!.cJ.::_c;~£E_~L~iJivi1y______________________ __..J.l___________ ____~:91?:i~L?J§_ .._1.: 2 14. ~2.LJ.T!_~h~.!:I.Ei ho~c 16trong c~.!!g_tylien doanh, lien k€t 24. . Q_+__ 09. Chi .phi ban hall_g .. 25 VI.07 6.497.624.69_!'1-_ 5.380.113.932

.JQ:_~bi __pbLqll.~~_}y._9..<?~~~_~gh\~p____________ ._ .._?_~ ~~.Q.L_ .._.___.__?.L4rL64~_:2.~? ~6.914.555.727

}}:h2:.iI.1:~~~~!~':!~~_tL!.~9<;lt.c19~g~i~hcJg~~b. . m..}Q .......mm_ _.??:J.2.?.·190.5 34 ._!~_?:Q~}:2~2.:.§1_?_12. Thu nh~p khac _}_! . __Y}_:Q2__ ??:??Q:_~?._Q·.6~}_____?2_:911:~§9 ..?Q.~__n..:.Ch~phi khac .._._.__ ._ ._._. ~ YL!Q _.24.:P .51_L'!.6Li-_ 3.721.764.52214. Loi nhuan khac 40 21.112.939.174 25.301.705.0821--- . .

._..!.S. T6ng Iqi nhu~n k€ toan !!:~oc th'-!.L ~____ 116.31 0.12~}08 184.345.454.760

__~?:_g_~LphL!~.ll~~Q~ __bi~~b~!l:b __..______ ._._?.I_.._.. Vr. 11 m ••••••••• _?_?:Q??::gL~~? .__ ..'!l:9.~9.106.648 .17. Chi phi thu€ TNDN hoan I~i . 5~............yr:}???!:}l}.??7_(~??~~~~:.?L~) _

_l..?.:I2.':!~-'2:Ll1h~_~ns~~_!b_t:_~..!~~!Y!~p_cJg~!Y!_~gh~~p._.~Q____________2.!:Q_~}~? 9~~.9J __1_43:J 62.7.11.:.~. 19. Lqi nhu~n sau thu~ cua cong ty m(f_. 61 ... 86.779.253.605 146.683.928.62120. Lqi nhu~n sau t~u€ cua c6 dong khong ki~m soM 62 4.254.141.204 (2.921.215.993)21. Liii ca ban tren c6 phi€u (*) 70 VI.l3 2.163 3.656._---- _ _ .._-----_ _ _ _ __ ._ _ .._---- -

22. Lai suy giam tren c6 phi€u (*) 71 2.163 3.656

Ngu'criI~pbi~uVO Duy Huong

Binh Phuoc, Vi~t Nam

Ngay 14 thang 08 narn 2019

K~ toan trurrng

Pham Ngoc Huy

TAng Oiam d6c

Hi> Cuong

8

CONG TY co PHAN CAO SU DONG PHOxa Thu?n Phll, huyen Dong Phll, tinh Binh Phuoc

. Bao cao tai chinh hop nhfit

Cho ky k~ toan tll' ngay 0 1/01120 19 d~n ngay 30106/2019

BAO cAo LU'U CHUYEN nEN TJ):HQ'P NHATTheo phuong phap gian ti~p

Cho ky k~ toan nr ngay 0110112019 d~n ngay 30106/2019

Don vi tinh: VND

Ma s6 Ky nay Ky trurrcChi tieu

(I) (2) (3) (4)

r:!.:L.I:L.I~~L.IX~~~i~~~~:~()l,l!~9(Jgl<:i(J~~()~'1.~1:?l/..ifJ/1{!{i:.!1trutrc thut2. Diiu chlnlt cho cdc khotin

01 11 6.3 10.129.708 184.345.454.760•••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• H •••••••

- Khau hao TSCD- Cac khoan du phong

46.518.108.143(3.553.604.863)

30.541.757.577••••••••••••••••••••••••••••••••••••••• H ••••••••••••••••••••••••• _ ••••••••• H ••••••••• H

6.890.468.5580203

- Lai, 16 chenh lech ty gia h6i doai do danh gia lai cac khoan mucti~n te co a6e nzoai te 04

..•.•.......................•................. ;:, ;:,.......•.............•.......................................................................................................................................................................................................................................................................................................................................................

=!:-~il§!~:b()<.l!~9f.1g9~':Itl1'. 05 (4 1.585.873.824) .. ....Q~~.9??:g??:~.??)- Chi phi lai vay 06 8.917.481.256 5.214.591.577

••••••••••••••••••••••••••••••••••••••••••••••• H •••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• H ••••• H ••••••••••••••••••••••••••••••••••••••••••••••••••••••••••

- Cae khoan di~u ehinh khae 07 0 0..••.•.........•.•.•.....................................•.......•........ . _ _ ...••.•...•. _ _._ .

3. L{J'i nhutin tir hoat il{Jllg kinlt doanh trieac thay il6i vbll luuil{JIlK 08

..=I~I.1g'.g!~!!1~~~~h()~l1..ph~L!hll ......92 <~~.~.?g?:~.~.~:~?g) <.~.~:.~??:?~.?~~!~2.=I~!1.g'.g!~!!1b~t.:Jg!9t.:Jl<,bg 10 ( 13.~!~:??~:6 ~?)._ (~~!Q?:~.2~:.?9~2.- Tang, giam cac khoan phai tra (Kh6ng k€ lai vay phai tra, thue

...th':l !1b.~p9.g'.lt.:Jh11.ghi~pph~i119P) t ! ~..1.~~..~.~~~..==~.==~?.mm ••• ~~.~.:~~~:.~~~·~~=!._..=.I~f.1g,..g!.~.l1:I~.h.!p.~.!...!~~..tEl1'c!~ 1..2 <~~..I..~?~g?~..:~~?)m <~~:gC!.?:??~:.?}.~).....=I~f.1g'...gi.~.f!l~htl'J:lg~g~.t.:J~.if.1b9.()'.l(Jb. . 1..~.............. . g.... m.mm •••••••••• _ ••• _.9_- Ti~n lai vay da tra}~.(~~?~~:21!:~~})..j?:~!~~.~??:~?!)=Ih~~th.~f.1b~p9.g(:lt.:Jht.:Jghi~p~~119P 15 (31.231.5?~:?4?) . .Q~:?9~_:?3.?.:~?~2=Ii~!1.!h':l~h~<::.!f!bg't!9.9t.:Jg~~~()(:ll1b . 16 97.864.433. 3? 8. ......~?:?~~~~g~.:?_~~_.=Ii~I.1<::.hi.~h~~~hghg~!ct9f.1g~!t.:Jh9.()(:lt.:Jh 17 (77 .6~?~.13.~}~?)<~~:~1.1.~~~~:.~_~~)_

~/!:'J!..C;fll!y4/~!i~1.!Plll:4~~!i!..J!()..9.tt!e'!gk.:!~~!ltlf!'!ll!I_. .. 20 (63.158·?.~!~~?W ........~?:?!..!..~~~!..:~?.~.}!:~t.I.:~~~L.IX~'1.t.i.~11~~:~gl,l!49(Jg~~t.I.!t.I.: _ .

}:.<:::b5~tf!l~'.ls.~f!l.?.)(~y9.l!.l1g..T.§<:::t.?y~~~~.T§Q!i~~~ .?l ~~.~.~?~1~~.~.~:~~.4) (??: ?~~:~g.?:!.~I)?:Tb':l.!f!!h'.l!1bly,!1bl!2!lg~~I2T~<:::t.?y~~~~I§P.!::I~~~ .. 22 46.113. I81.818 ~.~0:~9g~2g2.

...}:I!~11 ~.h.!~.h.()..y(:ly?'!.l.~.(:l..<::.~~..~.9.f.1.g~Vl19.:~~'.l9()!1yj..~h~~ ?~ (~~.?~9?~.~I..?:3.~g) (?~?~.?~?:~~?:?.~~)~:Ih':lh9!<::.b()y(:lX'.~~l1I<.li~~~~9I2g~l,lt.:J9.:~~(:l9<!llyL~~~ 24 470.025.292.676 231 :1~?:??6. 5955. Ti~n chi diu tu gop v6n vao don V! khae 25 0 0

......................... _._ .

6. Ti~n thu h6i diu tu gop v6n vao don vi khae 26 0 0..................................................................... - .

?:Ii~11t.h~)~i~h()y'.ly?~9t.~·<::.Y~}9!l1h~~11.9.l1'g<::.~h!'.l 27 26.384.?7 ~~359 ?~:~.??:2 ?7.:~}?Luu clzuvin tiill tflu/llt tir flOat ilollJ! illiu tu 30 71.852.480.589 (337.296.790.793)

(909.541.180)2.349.973.274

128.956.213.694 197.027.673.867

9


XlI Thuan Phu, huyen D6ng Phu, tinh Binh Phiroc

Bao cao tai chinh ho'p nh§tCho ky k~ toan nr ngay 01101/20 19 d~n ngay 30106/2019

BAO cxo LU'U CHUYEN TlEN T~ HQ'PNHATTheo phuong phap gian ti~p

Cho ky k~ toan tu ngay 0 I 101120 19 d~n ngay 30106/2019

Don vi tinh: VND

Ma s6 Ky nay Ky truceChi tieu

(1) (4)(2) (3)

-.l!!~_~~~_£Jl_l!y-~n_!i~'.!!~:_~9.~!_cr.9.'.!g!~L~!!!!!~_________________________m__._m __. . .__.__.._.. .I. Thu tfr_£b_~~_hanh c6_£b~~~_'_E!h~~~_g6p ~_~_chu ~_hfr-':! ~_~ ...Q_+_ 0

2. Ti~n tra lai v6n gop cho cac chu so htru, mua lai c6 phieu cua 0 0_~.9._'.l:!:1!1.!:1gb!~p~~_£b~_!b~!'!b____________mm ~.?:mm. ........__ .. .._.._ _. .

3. Ti~n thu tu di vay 33 119.079.072.481 22.499.320.000••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• _ •••••••••••••••• _ ••••••••••••••••••• H •••••• H._ ••••••••••••••••••••••••• H •••• H ••••••••••••••••••••••••••••••••• _M ••••••

.....~..~T&r1.!~~_!:12:_g_~~_':'.'.l:y_ _ __.._ _.............. .}~. ...............Qg..:?}_~:!}~:g3g2______Q~~?~_:~?J_:3~_~25. Tra ti~n nq ~~_!b':'~!~L~binh __ __ .__.._ _ .__.._ . ._ 35 __. .___. m_ .___ ._..__.__O' 06. C6 tlTC, Iqi nhu~n dlI tra cho chu s6' hfru ~__ (171.160.782.500) (165.207.500)

Lu-u ~JIl ti~1l tllU~!.'-~if:·h!!J.!!.i!.e!.!gJili c;!'.!!!!!_.. ._ ..._..__.. .. HL J§2. 599. 824. 03?L 15.058.041.251

_!:.!:!:~_.~.~.~.y.~.r1~}~r1!b~~r1!~~_r1g.!<:i_ .__________ ?Q _ _Q~:2~_?:~2..?:~~Q)__ J236.Q..~~:_90~~~14L.!!~'.!y.~ !~:(?'.!g~.!:!:(?:J.:1.g~.!~'.!cr.~~'.!~fl1_...... . §Q ~??:~?~:~~~.:.2.~~........__.?~?_:~2~:27g..:..~~~__AI!~~_l!~g_~_~'.l:~b~y_~i ~g~a._b§.!~~a.i.q!:!Y_~9i.E1gg~i!~ ~L_______~~~~~!.?:~~~) 23 .~21 JJ.Q....

Ti~n va tU'o'ng dU'o'ng ti~n cu6i ky 70 203.198.282.161 283.467.986.719

'"Ngu'i'ri I~p bi~u

YO Duy HurrngBinh Phiroc, Viet NamNgay 14 thang 08 nam 2019

K~ toan truung

Ph~m Ngoc Huy

T6ng Giam d6c

Hi> Cunng

10

CONG TY CO PHAN CAO SU f)C>NGPHU

xa Thuan PhLI, huyen D6ng PhLI, tinh Binh Phuoc

Bao Clio tai chinh hop nh~t

Cho ky k€ toan tir ngay 0 I/O 1/20 19 d€n ngay 30/0612019

BAN THUYET MINH BAO CAO TAl CHiNH HOP NHATCho ky k€ toan nr ngay 0110112019 d€n ngay 30/06/2019

l. f)~c di~m hoat dQng cua doanh nghi~p.

1. Hlnh thirc so' hiru v6n

Cong ty C6 phan Cao su D6ng Phu diroc chuyen d6i tLI"Cong ty Cao su D6ng Phu - Dan vi tnrc thuoc Tap do an Cong nghiepCao su Viet Nam theo Quyet djnh s6 3441/QD-BNN - DMDN ngay 1311112006 cua Bo Nong nghiep va Phat trien Nong then.

Cong ty C6 phan Cao su D6ng Phu hoat dong theo Gi§y clnrng nhan dang ky doanh nghiep Cong ty c6 phfin lfin dfiu s64403000069 ngay 28/12/2006, dang ky thay d6i lfin thir 9 s6 3800100376 ngay 12/07/2018 do Phong Dang kY kinh doanhthuoc Sa K€ hoach va Dfiu nr Tinh Binh Phuoc cap.

Tru sa chinh cua Cong ty tai: Ap Thuan Phu I, xi! Thuan PM, huyen D6ng PM, tinh Binh Phuoc, Viet Nam.

Di~n thoai: 02713819786 Fax: 02713819620

Website: www.doruco.com.vn

Nguoi dai dien theo phap luat: Ong Mai Huynh Nhat - Chu tich Hoi dong QUlin tri (sinh ngay 10/02/1965; Dan toc Kinh, Quoctich Vi~t Nam; Chung minh nhan dan s6 285167717 do Cong an tinh Binh Phiroc cap ngay 28/06/2013; Noi dang ky ho kh~uthirong tru: Ap Thuan Phu 1, xi! Thuan Phu, huyen D6ng Phu, tinh Binh Phuoc. Ch6 a hien tai: 664 quoc 10 14, khu ph6 PhuTan, phirong Tan Phu, thi xii D6ng Xoai, tinh Binh Phuoc).

2. Llnh vue kinh doanh

Linh vue kinh doanh cua Cong ty la trong va kinh doanh cao su; Kinh doanh b§t dong san; Ban le hang hoa.

3. Nganh ngh~ kinh doanh

Trong cay cao su (Chi ti€t: Tr6ng va che bien mu cao su; Thanh Iy wan cay cao su); Chan nuoi gia earn; Xay dung cong trinhduong s~t va duong bo; Xay dung nha cac 10<;1i(Dfiu ttr xay dung cac cong trinh cong nghiep va dan dung trong va ngoai khucong nghiep; xay dung dan dung, cong nghiep); San xu§t thuoc tnr sau va san pham hoa chat khac dung trong nong nghiep;Kinh doanh b§t dong san, quyen su dung d§t thuoc chu sa hiru, chu su dung hoac di thue (Dfiu tu, kinh doanh dia 6c); Trongnrng va cham soc nrng (Tr6ng nrng, khoanh nuoi bao v~ nrng, khai thac ch€ bien va kinh doanh cac san pham tu rung trong);San xu§t phan bon va hQ"Pch§t ni to' (Cong nghiep hoa chat phan bon); Chan nuoi trau, bo; Ban buon v~t lieu, thiet bi I~p d~tkhac trong xay dung (Mua ban g6 cao su); Khai thac g6 (Khai thac g6 cao su); Mua ban xu§t nhap khau mu cao su cac 10<;1i.

4. Chu ky san xuftt, kinh doanh thong thuong

HO<;1tdong san xu§t, kinh doanh thong thuong cua Cong ty la 12 thang,

Chu ky san xuat kinh doanh binh quan cua nganh, linh vue: 12 thang.

5. f)~c di~m hoat dQng cua doanh nghiep trong ky k~ toan co anh hU'o'ng d~n Bao cao tai chinh hop nh~t

Trong ky k€ toan, hoat dong cua Cong ty khong co d~c di~m dang k~ nao co anh huang d€n Bao cao tai chinh hQ"Pnhat. HO<;1tdong cua Cong ty di~n ra binh thirong a t~t ca cac ky trong nam.

11

CONG TY CO PHAN CAO SU DONG PHOxs Thuan Phu, Huyen D6ng Phu, Tinh Binh Phuoc

Bao cao tai chinh hop nh§t

Cho ky k~ toan tir ngay 01101120 19 o~n ngay 30106/2019

6. Tuyen ba v~ kha nang so sanh thong tin tren Bao cao tai chinh hop nh§t

Bao cao tai chfnh diroc I~p boi Cong ty darn bao tfnh so sanh thong tin.

7. C§u true doanh nghi~p

a. Don vi true thui)c:

D~n thai oi~m ngay 30106/2019, Cong ty co rmroi (\0) don vi true thuoc nhir sau:

STT Do'n vi Dia chi0\ Van phong Cong ty Xii Thuan Phu, huyen D6ng Phu, tinh Binh Phuoc

02 Nong tnrong Cao su An Binh Xii An Binh, huyen Phu Giao, tinh Binh Duong

03 Nong tnrong Cao su Tan Lap Xa Tan Lap, huyen D6ng Phil, tinh Binh Phuoc

04 Nong tnrong Cao su Thuan Phu Xa Thuan Phu, huyen D6ng Phu, tinh Binh Phiroc

05 Nong truong Cao su Tan Loi Xii Ti~n Hung, huyen D6ng Phu, tinh Binh Phuoc

06 Nong tnrong Cao su Tan Hung xa Tan Hung, huyen D6ng Phil, tinh Binh Phuoc

xs Tan Thanh, thanh pha D6ng Xoai, tinh Binh Phuoc~

07 Nong tnrong Cao su Tan Thanh »

08 Xi nghiep Ch~ bien mu Thu~n Phu Xa Thuan Phil, huyen Dong Phil, tinh Binh Phuoc ).09 Nha may che bien mu Tan Lap Xii Tan Lap, huyen D6ng PhU, tinh Binh Phiroc

·c10 Benh vien Da khoa Cao su D6ng Phil xa Thu~n Phil, huyen D6ng Phil, tinh Binh Phuoc ,d

Hoat oQng kinh doanh chinh cua cac don vi tnrc thuoc la trong, khai thac va ch~ bien mu cao suo

b. Cong ty con

Thong tin v~ cac cong ty con cua Cong ty tai ngay 30106/2019:

Ty I~ IQ'i Ty I~Ten Cong ty NO'i thanh I~p bi~u Hoat di)ng kinh doanhich

quy~tCong ty CP Cao su D6ng Phil Dilk Tr6ng, khai thac va ch€ bi€nNong Tinh D~k Nong 88,41% 88,4"1% mu cao suCong ty CP Khu cong nghiep B~c Tinh Binh Kinh doanh ha tang khuD6ng Phil Phuoc 51,00% 51,00% cong nghiepCong ty CP Cao su Ky thuat D6ng Tinh BinhPhil Phuoc 76,83% 76,83% San xu§t nern cao su

Vuong quoc Trong, khai thac va ch~ bienCong ty CP Cao su D6ng Phil Kratie Campuchia 58,34% 58,34% mu cao su

Tinh BinhCong ty CP G6 D6ng Phil Phu6c 52,00% 52,00% Ch~ bien g6

II. Ky k~ toan, don vi ti~n t~ suodung trong k~ toan

01. Ky k~ toan nam cua Cong ty b~t oftu nr ngay 01/01 va k~t thuc vao ngay 31/12 hang nam duong ljch. Cho ky k~ toan nay,Cong ty lap Bao cao tai chinh hop nhat gifra nien oQnr ngay 0110 1/2019 o~n ngay 30106/2019,

02. Dan vi tien t~ suodung trong ghi chep k~ toan la o6ng Viet Nam (VND)

12

CONG TY CO PHAN CAO SU DONG PHUxa Thu~n PhLI,Huyen Dong Phu, Tinh Binh Phuoc

Bao cao tai chinh hop nhat

Cho ky k~ toan nr ngay 0 1101/20 19 o~n ngay 30106/2019

III. chuh rmrc va Ch~ dQ k~ toan ap dung

01. Ch~ dQ k~ toan ap dung

Cong ty ap dung Ch~ oQ K~ toan doanh nghiep ban hanh theo Thong tu s6 200/20 14/TT -BTC ngay 22/12/2014 cua BQ Taichinh Huang diln Ch~ oQ k~ toan Doanh nghiep; Thong nr s6 53/20 16/TT-BTC ngay 21/03/2016 cua BQ Tai chinh v~ viec sua06i, b6 sung mot s6 oi~u cua Thong tu s6 200/2014/TT-BTC; Thong tu 75/2015/TT-BTC ngay 18/05/2015 cua BQ Tai chinhv~ viec sua 06i, b6 sung Di~u 128 Thong tir 200/20 14/TT-BTC va Thong ttr s6 202/20 14/TT -BTC huang diln Phuong phap I~pva trinh bay cao tai chinh hop nhat.

02. Tuyen b6 v~ vi~c tuan thu Chuan muc k~ toan va Ch~ dQ k~ toan

Cong ty oa ap dung cac Chuan rmrc k~ toan Viet Nam va cac van bun huang diln Chuan mire do Nha nuoc oa ban hanh. CacBao cao tai chinh ducc lap va trinh bay theo dung moi quy dinh cua tung chuan mire, thong tu hirong diln thuc hien Chuanrmrc va Ch~ oQ k~ toan doanh nghiep hien hanh dang ap dung.

03. CO' sO'l~p Boo cdo tai chlnh IWp I1hfit

Bao cao tai chinh hop nhat cua C6ng ty duoc I~p tren co sa hop nhat Bao cao tai chinh rieng cua Cong ty C6 phan Cao suD6ng Phil va Bao cao tai chinh cua cac Cong ty con do Cong ty kiem soat. Viec kiern soat dat duoc khi Cong ty co kha nangkiem soat cac chinh sach tai chinh va hoat dong cua cac Cong ty nhan o§u tu nham thu duoc loi ich ill cac hoat oQng cua cacCong ty nay.

Bao cao tai chinh cua cac Cong ty con duoc l~p cho cung ky k~ toan voi Bao cao tai chinh rieng cua Cong ty, ap dung cacchinh sach k~ toan nhat qulin voi chinh sach k~ toan cua Cong ty. Trong tnrong hop dn thiet, Bao cao tai chinh cua Cong tycon duoc oi~u chinh o€ darn bao tinh nhat quan trong cac chinh sach k~ toan dtroc ap dung tai Cong ty va cac C6ng ty con.

Cac s6 du, thu nhap va chi phi chu yeu, k€ ca cac khoan liIi hay 16 chira thirc hien phat sinh tir cac giao dich nQi bQ diroc loai

trir khi hop nhat Bao cao tai chinh.

IV. Cac chinh sach k~ toan ap dl,lOg

01. Cac nghi~p V\l b~ng ngo~i t~

TY gia giao djch thuc t~ 06i voi cac giao dich bang ngoai t~ phat sinh trong ky:

• Ty gia giao dich thuc t~ khi mua ban ngoai t~ la tY gia duoc quy dinh trong hop 06ng mua, ban ngoai t~ gitra Cong tyva ngan hang thuong mai;

• TY gia khi gop v6n hoac nhan gop v6n la tY gia mua ngoai t~ cua ngan hang noi C6ng ty mo tai khoan o€ nhan v6ncua nha o§u tu tai ngay gop von;

• TY gia khi ghi nh~n no phai thu la tY gia mua cua ngan hang thuong mai noi Cong ty chi dinh khach hang thanh toantai thai oi€m giao dich phat sinh;

• TY gia khi ghi nhan no phai tra la tY gia ban cua ngan hang thuong mai noi Cong ty du kien giao dich tai thai diemgiao dich phat sinh;

• Ty gia khi mua sam tai sun hoac thanh toan ngay bang ngoai t~ la tY gia mua cua ngan hang thuong mai noi Cong tythuc hien thanh toan.

TY gia giao dich thuc t~ khi danh gia lai cac khoan muc ti~n t~ co goc ngoai t~ tai thoi oi€m l~p Bao cao tai chinh hop nhat:

• D6i voi khoan muc phan loai la tai sun ap dung tY gia mua ngoai t~;• D6i voi ti~n giri ngoai t~ ap dung ty gia mua cua chinh ngan hang noi Cong ty rno tai khoan ngoai t~;• D6i vai khoun mvc phan lo~i la nQ'phui tru ap dVng tY gia ban ngo~i t~ cua ngan hang thuang m~i nai Cong ty thuemg

xuyen co giao dich.

13

CONG TV CO PHAN CAO SU DONG PHUxa Thu~n Phu, Huyen Dong Phu, Tinh Sinh Phuoc

Bao cao tai chinh hop nhftt

Cho ky kS toan tir ngay 0 1/01/2019 dSn ngay 30106/2019

Tftt ca cac khoan chenh lech tY gill. thuc tS phat sinh trong ky va chenh I~ch do danh gill. lai s6 du cac khoiin rnuc ti~n t~ co g6cngoai t~ cuoi ky duoc hach toan vao kSt qua hoar dong kinh doanh cua ky kS toan,

02. Nguyen t~c xac djnh llii suftt thuc t~ (Iai suat hi~u II)'c) dung o~ chi~t khftu dong tiin

Lai su§t thuc tS (Iiii suat hieu luc) duoc xac dinh nlur sau:

La liii suat ngan hang thuong mai cho vay dang ap dung ph6 biSn tren thi tnrong tai thai di@m giao dich;

Truong hop khong xac djnh duoc liii su§t ngan hang thirong mai cho vay neu tren thi liii su§t thuc tS la liii suAt Cong ty co th@di vay duoi hinh thirc phat hanh cong cu no khong co quyen chuyen d6i thanh c6 phieu (nhir phat hanh trai phieu thirongkhong co quyen chuyen d6i hoac vay bang khe uoc thong thuong) trong di~u kien san xuat, kinh doanh dang di~n ra binhthuong,

03. Nguyen t~c ghi nh~n tiin va cac khoan tuong durrng tiin

Ti~n va cac khoan tuong duong ti~n bao gorn ti~n m~t tai quy, ti~n giri ngan hang, cac khoan d~u nr ngan han co thai gian daohan khong qua 03 thang, co tinh thanh khoan cao, co kha nang chuyen d6i d~ dang thanh cac hrong tien xac dinh va khong conhi~u rui ro trong chuyen d6i thanh tien.

Cac khoan ti~n do doanh nghiep khac va ca nhan ky ClIO'C, ky quy tai Cong ty duoc quan Iy va hach to an nhir ti~n cua Cong ty.

Khi phat sinh cac giao dich bang ngoai t~, ngoai t~ duoc quy d6i ra Dong Vi~t Nam theo nguyen tac: Ben NO' cac tai khoan ti~nap dung ty gill. giao dich thirc tS; Ben Co cac tai khoan ti~n ap dung ty gill. ghi s6 blnh quan gia quyen.

T<;Iithai di@m I~p Bao cao tai chinh hop nh§t theo quy dinh cua phap Iuat, s6 dir ngoai t~ diroc danh gill. lai theo ty gill. giao dichthirc tS, la tY gill. mua ngoai t~ cua ngan hang thuong mai noi Cong ty thuong xuyen co giao dich tai thai di@m I~p Bao cao taichinh hop nhat.

04. Nguyen t~c ghi nh~n cac khoan oftu ttr tai chinh

a. Cac khoan oftu ttr n~m giu' o~n ngay dan han

G6m cac khoan tien gui ngan hang co ky han va cac khoan cho vay nam gill' dSn ngay dao han voi muc dich thu liii hang ky.

D6i voi cac khoan d~u tu nam gill' dSn ngay dao han, nSu chira diroc I~p du phong phai thu kho doi theo quy dinh cua phapluat, kS toan tiSn hanh danh gill. kha nang thu hoi. Truong hop co bang chirng chac chan cho thay mot phan hoac toan bo khoand~u tu co th@khong thu h6i duoc, kS toan tiSn hanh ghi nhan s6 t6n that vao chi phi tai chinh trong ky. Truong hop s6 t6n th§tkhong th@xac dinh diroc mot each dang tin cay, kS toan tien hanh thuyet minh tren Bao cao tai chinh v~ kha nang thu h6i cuakhoan d~u tu.

b. Dftu tir vao cong cu vAn cua don vi khac

Cac khoan d~u tu vao cong cu v6n cua don vi khac duoc trinh bay theo phuong phap gill. goc.

Du phong giam gill. d~u tu diroc I~p vao thai di@m cu6i ky la s6 chenh lech giea gill. g6c duoc hach toan tren s6 kS toan 1611hongill. tri thi tnrong cu chung tai thai di@m I~p dir phong. Hoac mire trich lap du phong duoc xac dinh dua vao bao cao tili chinht<;lithai di@m trich I~p dt,r phong cua t6 chuc kinh tS khi khong xac dinh duO'c gill. tri thi truang.

05. Nguyen t~c ghi nh~n cac khoan phai thu

Vi~c phan 10<;licac khoiin phiii thu la phiii thu khach hang, phiii thu khac duO'c tht,rc hi~n theo nguyen tk

a. Phiii thu cua khach hang g6m cac khoiin phiii thu mang tinh ch§t thuO"l1g m<;liphat sinh tu giao dich co rinh ch§t mua - ban,nhu: Phiii thu v~ ban hang, cung dp dich V\l, thanh Iy, nhuqng ban tai siin (TSCD, BDSDT, cac khoiin d~u tu tai chinh) gifraCong ty va nguai mua (la dO"l1vi doc I~p voi nguai ban, g6m cii cac khoiin phiii thu gifra cong ty my va cong ty con, lien

14

CONG TY CO PHA.NCAO SU DONG PHU

Xli Thuan Phu, Huyen Dong Phu, Tinh Sinh PhuocBao cao tai chinh hop nh5t

Cho ky k~ toan tir ngay 0 1101/20 19 den ngay 30106/2019

doanh, lien ket). Khoan phai thu nay gom ca cac khoan phai thu v~ ti~n ban hang xuih khau cua ben giao uy thac thong qua bennhan uy thac;

b. Phai thu khac g6m cac khoan phai thu khong c6 tinh thuong rnai, khong lien quan d~n giao dich mua - ban, nhu:

• Cac khoan phai thu tao ra doanh thu hoat d(>ng tai chinh, nhir: khoan phai thu v~ llii cho vay, tien giri, c6 tire va IQ"inhuanduoc ch ia;

• Cac khoan chi h(> ben thir ba dUQ"Cquyen nhan lai; Cac khoan ben nhan uy thac xu5t khau phai thu h(> cho ben giao uythac;

• Cac khoan phai thu khong mang tinh thirong mai nhir cho muon tai san, phai thu v~ ti~n phat, b6i thuong, tai san thi~u choxu IY ...

Khi I~p Bao cao tai chinh hop nhat, k~ toan can cir ky han con lai cua cac khoan phai thu d@ phan loai la dai han hoac nganhan. Cac chi tieu phai thu cua Bang can d6i k~ toan c6 th@bao gom ca cac khoan duoc phan anh 6 cac tai khoan khac ngoai cactai khoan phai thu, nhu: Khoan cho vay duoc phan anh 6 TK 1283; Khoan ky quy, ky CUQ"Cph an anh 6 TK 244, khoan tarn ung6TK 141...

Cac khoan phai thu c6 goc ngoai t~ duoc danh gia lai cuoi ky khi I~p Bao cao tai chinh hop nhat. Ty gia giao dich thuc t~ khidanh gia lai cac khoan phai thu c6 g6c ngoai t~ tai thai di@m I~p Bao cao tai chinh la tY gia cong b6 cua ngan hang thuong mainoi Cong ty thirong xuyen c6 giao dich (do Cong ty nr lua chon khi giao dich voi d6i nrong phai thu).

Viec xac dinh cac khoan din I~p dir phong phai thu kh6 doi duoc din cir vao cac khoan muc diroc phan loai la phai thu nganhan, dai han cua Bang can d6i k~ toan, DlJ phong no phai thu kh6 doi duoc trich lap cho tung khoan phai thu kh6 doi can Clrvao tu6i no qua han cua cac khoan no hoac du ki~n mire t6n th~t c6 th@xay ra.

06. Nguyen t~c ghi nh~n hang tAn kho

a. Nguyen t~c ghi nh~n hang tAn kho

Hang t6n kho cua Cong ty la nhtrng tai san duoc mua vao d@san xuat hoac d@ban trong ky san xuat, kinh doanh binh thuong.U6i voi san pham do dang, neu thai gian san xuat, luan chuyen vuot qua mot chu ky kinh doanh thong thuong thi khong trinhbay la hang t6n kho tren Bang dn d6i k~ to an ma trinh bay la tai san dai han.

Cac loai san pham, hang hoa, v~t nr, tai san nhan gifr h(>, nhan ky gui, nhan uy thac xu~t nhap khau, nhan gia cong ... khongthuoc quyen so hfru va ki@m soat cua Cong ty thi khong phan anh la hang t6n kho.

Hang t6n kho diroc tinh theo gia g6c. Twang hop gia trj thuan c6 th@thuc hien diroc thap hon gia g6c thi hang tAn kho duoctinh theo gia tri thuan c6 th@thuc hien diroc. Gia g6c hang t6n kho bao g6m chi phi mua, chi phi ch~ bien va cac chi phi lienquan true ti~p khac phat sinh d@c6 duoc hang t6n kho 6 dia di@m va trang thai hien tai.

b. Phuong phap tinh gia tr] hang tAn kho

Gia tri hang t6n kho duoc xac dinh theo phuong phap binh quan gia quyen,

Phuong phap xac dinh gia tri san pharn do dang: chi phi san xuat kinh doanh do dang diroc t~p hop theo chi phi phat sinh thuct~ cho nrng giai dean san xuat trong day chuyen,

c. Phuong phap hach toan hang tAn kho

Hang t6n kho diroc hach toan theo phuong phap ke khai thirong xuyen.

d. Phuong phap I~p d\}' phOnggiam gia hang tAn kho

DlJ phong giam gia hang t6n kho dUQ"cI~p vao thai di@m cu6i nam la s6 chenh I~ch gifra gia g6c cua hang t6n kho Ian han giatri thu~n c6 th@thlJc hi~n dUQ"c.

15

CONG TY CO PHAN CAO SU -E>C>NGPHlJ

xs Thuan Phu, Huyen D6ng Phu, Tinh Binh Phuoc


Cho ky k~ toan tir ngay 0 1101/20 19 d~n ngay 30106/2019

07. Hi san c6 djnh va khl1u hao tai san c6 djnh

Hi san c6 dinh huu hinh, tai san c6 dinh vo hinh duoc ghi nhan theo gia g6c. Trong qua trinh su dung, tai san c6 dinh hfruhlnh, tai san c6 djnh vo hinh duoc ghi nhan theo nguyen gia, hao men luy k~ va gia tri con lai. Khl1u hao duoc trich theophuong phap duong thang. Thoi gian kh§.u hao diroc uoc tinh nhir sau:

• Nha cira, v~t ki~n true 05 - 50 nam

• May rnoc, thi~t bi 05 - 10 nam

• Phuong tien van tai 06 - 10 narn

• Thi~t b] van phong 03 - 08 narn

• Phan mem quan ly 05 nam

Rieng khau hao tai san c6 dinh d6i voi won cay cao su duoc thuc hien theo Cong van sf, 1937/BTC-TCDN ngay 09/02/2010cua Cue Hi chinh doanh nghiep - B9 Hi chinh v/v Trich kh§.u hao won cay cao su va Quyet dinh s6 221 IQD - CSVN ngay27/4/2010 cua Tap doan Cong nghiep Cao su Vi~t Nam v/v Ban hanh ty I~ trich kh§.u hao won cay cao su theo chu ky khaithac 20 narn; cu th~ nhu sau:

Nam khai thac Ty I~ khl1u hao %

- Narn thir 1 2,50- Nam thir 2 2,80- Narn thir 3 3,50- Narn thir 4 4,40- Nam thir 5 4,80- Narn thtr 6 5,40

~- Narn thir 7 5,40 o

- Narn thtr 8 5,10 :::!

- Narn thir 9 5,10 ~- Nam thir 10 5,00- Nam thir 11 7,00- Narn thir 12 6,60- Nam thir 13 6,20- Narn thir 14 5,90-Nam thir l S 5,50- Nam thir 16 5,40

- Nam thtr 17 5,00- Nam thir 18 5,00- Nam thir 19 5,20

Mire trfch kh§.u hao nrng nam duoc xac dinh bing each I§.y nguyen gia won cay cao su nhan voi tY l~ khau hao ap dung cho

nam do.

Mire khau hao cho nam cu6i cung (narn thir 20) diroc xac dinh bing gia trj con lai cua vuon cay cua narn khai thac cuoi cung.

08. Nguyen tic ghi nh~n chi phi xfty dung CO" ban do' dang

Tap hop va theo doi cac khoan chi phi thuc hien dir an d§u nr xay dung CO" ban (bao gom chi phi mua sarn moi tai san c6 dinh,xay dung moi hoac sua chira, cai tao, mo rong hay trang bi lai ky thuat cong trinh) va tinh hinh quyet toan cong trinh.

Chi phi xay dung CO" ban da dang duoc theo doi chi ti~t cho tirng cong trinh, hang muc cong trinh va tung khoan muc chi phi

cu th~.

16

CONG TV CO PHAN CAO SU DONG PH (j

xa Thu~n Phl!, Huyen Dong Phl!, Tinh Binh Phuoc

Bao cao tai chinh ho'p nh~t

Cho ky k€ toan tir ngay 01/01/2019 d€n ngay 30106/2019

09. Nguyen t~c ghi nh~n va phan b6 cac khoan chi phi tra trurrc

Cac chi phi tra truce chi lien quan d€n chi phi san xuat kinh doanh cua me')t nam tai chinh hoac mot chu ky kinh doanh duocghi nhan la chi phi tra truoc ng~n han va duoc tinh vao chi phi san xu.1t kinh doanh trong narn tai chinh.

Cac chi phi dll phat sinh trong nam tai chinh nhung lien quan d€n k€t qua hoat dong san xuat kinh doanh cua nhieu nien de')k€toan duoc hach toan vao chi phi tra truce dai han d~ phan b6 dan vao k€t qua heat de')ng kinh doanh trong cac nien de')k€ toansau.

Viec tinh va ph an b6 chi phi tra tnroc dai han vao chi phi san xuat kinh doanh tung ky hach toan duoc can cu vao tinh chat,mire de')tung lo~i chi phi d~ chon phuong phap va tieu thirc ph an b6 hop IY. Chi phi tra truce duoc phan b6 d§n vao chi phi sanxuat kinh doanh theo phuong phap duong thang.

10. Nguyen t~c ghi nh~n cac khoan nQ' phai tra

Viec phan loai cac khoan phai tra la phai tra ngiroi ban, phai tra khac duoc thuc hien theo nguyen tac:

a. Phai tra nguoi ban gorn cac khoan phai tra mang tinh chat thuong mai phat sinh tir giao dich mua hang h6a, dich VI), tai sanva ngiroi ban (la don v] de')c I~p voi nguoi mua, gom ca cac khoan phai tra gifra ccng ty me va cong ty con, cong ty lien doanh,lien ket), Khoan phai tra nay gom ca cac khoan phai tra khi nhap khau thong qua ngiroi nhan uy thac (trong giao djch nhapkh§u uy thac);

b. Phai tra khac gom cac khoan phai tra khong c6 tinh thirong mai, khong lien quan d€n giao djch mua, ban, cung c§p hang h6adjch VI): !'

, , . :(.,• Cac khoan phai tra lien quan den chi phi tai chinh, nhir: khoan phai tra ve Illi vay, co nrc va loi nhuan phai tra, chi phi hoat

dong d§u tu tai chinh phai tra;• Cac khoan phai tra do ben thir ba chi he'); Cac khoan ti~n ben nhan uy thac nhan cua cac ben lien quan d~ thanh toan theo ~

chi dinh trong giao dich uy thac xuat nhap khau;• Cac khoan phai tra khong mang tinh thuong mai nhu phai tra do muon tai san, phai tra v~ ti~n phat, b6i thuong, tai san

thua cho xu Iy, phai tra v~ cac khoan BHXH, BHYT, BHTN, KPCB ...

Khi I~p Bao cao tai chinh hop nhat, k€ to an can cir ky han can I~i cua cac khoan phai tra d~ phan loai la dai han hoac ng~n han,Khi c6 cac bang chirng cho th.1y me')t khoan t6n that c6 kha nang chac chan xay ra, k€ toan ghi nhan ngay me')t khoan phai tratheo 'nguyen t~c than trong.

Cac khoan phai tra c6 g6c ngoai t~ duoc danh gia lai cuci ky khi lap Bao cao tai chinh hop nhat. TY gia giao dich thirc t€ khidanh gia lai cac khoan phai tra c6 g6c ngoai t~ tai thai di~m lap Bao cao tai chinh la tY gia cong b6 cua ngan hang thuong mainoi doanh nghiep thuong xu yen c6 giao dich (do Cong ty nr lira chon khi giao dich voi d6i nrong phai tra),

11. Nguyen t~c ghi nh~n cac khoan vay

Cac khoan vay c6 thai gian tra no hon 12 thang k~ nr thai diem I~p Bao cao tai chinh, k€ toan trinh bay la vay va no thue taichinh dai han, Cac khoan d€n han tra trong vong 12 thang tiep theo k~ tir thai diem lap Bao cao tai chinh, k€ toan trinh bay lavay va no thue tai chinh ng~n han d~ c6 k€ hoach chi tra.

Cac chi phi di vay lien quan true ti€p d€n khoan vay (ngoai Illi vay phai tra), nhir chi phi tham dinh, kiem toan, I~p h6 sa vayv6n ... dugc h~ch to an vao chi phi tai chinh. Truemg hqp cac chi phi nay phat sinh tll khoan vay hqp nh.1t cho ml)c dich d§u tu,xay dl!ng ho~c san xu.1t tai san do dang thl dugc v6n h6a.

Khi I~p Bao cao tai chinh, s6 du cac khoan vay b~ng ngo~i t~ dugc danh gia I~i theo ty gia giao dich thl!c t€ t~i thai di~m I~pBao cao tai chinh. Cac khoan chenh I~ch ty gia phat sinh tu vi~c thanh toan va danh gia I~i cu6i ky khoan vay b~ng ngo~i t~dugc h~ch toan vao doanh thu ho~c chi phi ho~t de')ng tai chinh.

17

CONG TY CO PHAN CAO SU DONG PHUxs Thu~n Phu, Huyen D6ng PhLI, Tinh Sinh Phiroc

Bao cao Hli chinh hop nh§t

Cho ky k€ toan tu ngay 01/0 1/2019 d€n ngay 30106/2019

12. Nguyen t~e ghi nh~n va v6n hoa cac khoan chi phi di vay

Chi phi di vay duoc ghi nhan VaG chi phi san xuat, kinh doanh trong ky khi phat sinh, tnr chi phi di vay lien quan tnrc ti€p d€nviec d§u tu xay dung hoac san xuat tai san do' dang duoc tinh vao gia tri cua tai san do (diroc v6n hoa) khi co du cac di~u kienquy dinh trong Chuan rmrc K€ toan Viet Narn 56 16 "Chi phi di vay".

Chi phi di vay lien quan true tiep d€n viec d§u tu xay dung hoac san xuat tai san do dang can co thai gian du dai (tren 12thang) d~ co th~ dira VaG suo dung theo muc dich djnh truoc hoac ban thi duoc tinh VaG gia tr] cua tai san do (duoc v6n hoa),bao gom cac khoan lai ti~n vay, phan b6 cac khoan chiet kh~u hoac phu troi khi phat hanh trai phieu, cac khoan chi phi phuphat sinh lien quan toi qua trinh lam thu tuc vay.

D6i voi khoan vay hop nhat phuc VI) viec xay dung TSCD, SDSDT, liii vay diroc von hoa k~ ca khi thai gian xay dung duoi 12thang.

13. Nguyen t~e ghi nh~n chi phi phai tra

Cac khoan phai tra eho hang hoa, dich VI) dii nhan diroc tu nguoi ban hoac dii cung dp cho ngiroi mua trong ky bao cao nhungthuc t€ chua chi tra do chua co hoa don hoac chira au h6 sa, tai lieu k€ toan, duoc ghi nhan VaG chi phi san xuat, kinh doanhcua ky bao cao.

Vi~c hach toan cac khoan chi phi phai tra vao chi phi san xuat, kinh doanh trong ky phai thuc hien theo nguyen t~c phu hopgiua doanh thu va chi phi phat sinh trong ky.

Cac khoan chi phi phai tra phai se duoc quyet toan voi s6 chi phi thirc t€ phat sinh. S6 chenh lech gitra 56 trich tnroc va chi phithirc t€ se dircc hoan nhap.

)

I1

14. Nguyen t~e ghi nh~n v6n ehii so· hfru

V6n d§u nr cua chu so hfru duoc ghi nhan theo s6 v6n thuc gop cua chu 56 hiru.\1.;:

Thang dir v6n c6 ph§n phan anh chenh lech giua menh gia, chi phi tnrc ti€p lien quan d€n viec phat hanh c6 phieu va gia phat

hanh c6 phieu (k~ ca cac tnrong hop tai phat hanh c6 phieu quy) va c6 th~ la thang dtr duong (neu gia phat hanh cao hon menhgia va chi phi true tiep lien quan d€n viec phat hanh c6 phieu) hoac thang dir am (neu gia phat hanh th~p hon menh gia va chiphi tnrc tiep lien quan d€n viec phat hanh c6 phieu),

V6n khac thuoc V6n chu so hfru ph an anh s6 v6n kinh doanh duoc hinh thanh do b6 sung nr ket qua hoat d9ng kinh doanh

hoac do duoc tang, bieu, tai tro, danh gia lai tai san (neu duoc phep ghi tang, giam V6n d§u nr cua chu 56 hfru).

C6 phieu quy la c6 phieu do Cong ty phat hanh va duoc Cong ty mua lai, c6 phieu nay khong bi huy bo va se duoc tai phathanh tro lai trong khoang thai gian theo quy dinh cua phap luat v~ chirng khoan. C6 phieu quy duoc ghi nhan theo gia tri thuct€ mua lai va trinh bay tren Bang Can d6i k€ toan la mot khoan ghi giam V6n a§u nr cua chu s6 hiru. Gia v6n cua e6 phieu quykhi tai phat hanh hoac khi sir dung d~ tra c6 nrc, thuong ... diroc tinh theo phuong phap blnh quan gia quyen.

Loi nhuan sau thue chua phan phoi phan anh k€t qua kinh doanh (Iiii, 16) sau thue thu nhap doanh nghiep va tlnh hinh ph an

chia loi nhuan hoac xu Iy 16 cua Cong ty. Viec phan ph6i loi nhuan diroc thirc hien khi Cong ty co loi nhuan sau thue chuaphan ph6i khong vuot qua mire lei nhuan sau thu€ chua phan ph6i tren Bao cao tai chinh hqp nhftt sau khi ail lo~i trLr anh

huang cua cac khoan liii do ghi nh~n tLr giao dich mua gia reo Truang hqp tra c6 wc, Iqi nhu~n cho chu 56 huu qua muc 56 Iqinhu~ sau thu€ ehua phan ph6i duqc ghi nh~n nhu truang hqp giam v6n g6p. Lqi nhu~n sau thu€ chua phan ph6i c6 th~ duqc

chia cho cac nM d§u tu d~a tren tY I~ g6p v6n sau khi duqc D~i h9i d6ng c6 dong!H9i a6ng quan tri phe duy~t va sau khi diitrich I~p eac quy theo Di~u I~ Cong ty va cac quy dinh cua phap lu~t Vi~t Nam.

C6 t(rc phai tra cho cac c6 dong duqc ghi nh~n la khoan phai tra tren Bang Can d6i k€ toan cua Cong ty sau khi c6 thong baochia c6 tuc cua H9i d6ng Quan tri Cong ty va thong bao ngay ch6t quy~n nh~n c6 tuc cua Trung tam Luu kY chUng khoan Vi~tNam.

18

CONG TY CO PHAN CAO SU DC)NG PHUxa Thuan Phl!, Huyen Dong Phll, Tinh Binh Pluroc

Bao cao tai chinh hop nh~tCho ky k€ roan tLI"ngay 01/01/20 19 d~n ngay 30106/2019

15. Nguyen t~c va phuung phap ghi nh~n doanh thu

a. Doanh thu ban hang

Doanh thu ban hang duoc ghi nhan khi d6ng thai thoa man cac dieu kien sau:

• Ph§n 16n rui ro va loi ich g~n li~n voi quyen so hilu san ph§111hoac hang hoa dll duoc chuyen giao cho ngiroi mua;• Cong ty khong con nam gifr quyen quan Iy hang hoa nhu ngiroi so hfru hang hoa hoac quyen kiern soat hang hoa;• Doanh thu duoc xac dinh nrong d6i chac chan;• Cong ty da thu duoc hoac se thu duoc IQ'iich kinh t€ nr giao djch ban hang;• Xac dinh diroc chi phi lien quan d€n giao dich ban hang

b. Doanh thu cung dp djch vu

Doanh thu cung dp dich VI)duoc ghi nhan khi k~t qua cua giao dich do duoc xac dinh mot each dang tin cay. Truong hop vieccung dp dich VI)lien quan d€n nhieu ky thi doanh thu duoc ghi nhan trong ky theo k€t qua phan cong viec da hoan thanh vaongay lap Bang Can d6i k€ toan cua ky do. K~t qua cua giao dich cung cap dich VI)diroc xac dinh khi thoa man cac di~u kiensau:

• Doanh thu diroc xac dinh nrong d6i chac chan;• Co kha nang thu diroc loi ich kinh t€ tir giao dich cung dp dich VI)do;• Xac dinh duoc phan cong viec da hoan thanh vao ngay I~p Bang can d6i k€ toan;• Xac djnh dircc chi phi phat sinh cho giao djch va chi phi d€ hoan thanh giao dich cung dp dich VI)do

Ph§n cong viec cung dp dich V\Ida hoan thanh duoc xac dinh theo phuong phap danh gia cong viec hoan thanh.

c. Doanh thu hoat tI(lng tai chinhA

Doanh thu phat sinh tir ti~n lai, c6 tire, loi nhuan duoc chia va cac khoan doanh thu hoat d(ing tai chinh khac duoc ghi nhan khithoa man d6ng thai hai (2) di~u kien sau:

I.J

• Co kha nang thu diroc IQ'iich kinh t~ tu giao dich do;• Doanh thu duoc xac dinh tuong d6i chac chan.

C6 tire, loi nhuan duoc chia duoc ghi nhan khi Cong ty duoc quyen nhan c6 nrc hoac duoc quyen nhan loi nhuan tir viec gopvon.

d. Thu nh~p khac

Phan anh cac khoan thu nhap khac ngoai hoat d(ing san xuat, kinh doanh cua doanh nghiep, bao gom:

• Thu nhap tu nhuong ban, thanh ly TSC£>;• Thu nhap tir nghiep VI)ban va thue lai tai san;• Cac khoan thue phai n(ip khi ban hang hoa, cung dp dich V\I nhirng sau do duoc giam, duoc hoan (thue xu§t khau diroc

hoan, thue GTGT, TT£>B, BVMT phai n(ip nhirng sau do diroc giam);• Thu ti~n b6i thuong cua ben thir ba d~ bu d~p cho tai san bj t6n th§t (vi du thu ti~n bao hiern duoc b6i thuong, ti~n d~n bu

di doi CO" so kinh doanh va cac khoan co tinh ch§t nrong tu);• Thu ti~n diroc phat do khach hang vi pham hop d6ng;• Cac khoan thu nhap khac ngoai cac khoan neu tren.

19

CO G TY CO PHAN CAO SU DONG PHU

xs Thu?n Phu, Huyen D6ng Phu, Tinh Binh Phuoc


Cho ky kS roan tir ngay 0 1101/2019 dSn ngay 30106/2019

16. Nguyen t~c k~ toan gia v6n hang ban

Phan anh tri gia v6n cua san pham, hang hoa, dich V~Iban trong ky.

Khoan dir phong giarn gia hang t6n kho ducc tinh vao gia v6n hang ban tren co sc s6 11I'Q'nghang ton kho va phan chenh lechgiCfagia trj thuan c6 th~ thuc hien diroc nho hon gia g6c hang t6n kho.D6i voi phan gia tri hang t6n kho hao hut, m~t mat, kS toan tinh ngay vao gia v6n hang ban (sau khi trir di cac khoan b6ithuong, neu c6).

D6i vci chi phi nguyen V?t lieu tnrc tiep tieu hao vuot mire binh thuong, chi phi nhan cong, chi phi san xuat chung c6 dinhkhong phan b6 vao gia tri san pharn nhap kho, kS toan tinh ngay vao gia v6n hang ban (sau khi tnr di cac khoan b6i thuong,neu co) k~ ca khi san pham, hang h6a chua duoc xac dinh la tieu thu.

Cac khoan thue nhap khau, thue tieu thu d~c biet, thuS bao v~ rnoi tnrong da tfnh vao gia tri hang rnua, nSu khi xuat ban hangh6a ma cac khoan thue do diroc hoan lai thl duoc ghi giarn gia v6n hang ban.

Cac khoan chi phi gia v6n hang ban khong duoc coi la chi phi tinh thue TNDN theo quy dinh cua Luat thue nhung c6 d§y duh6a don chirng nr va da hach toan dung theo ChS d(i kS toan Cong ty khong ghi giarn chi phi kS toan rna chi di~u chinh trongquyet toan thue TNDN d~ lam tang s6 thue TNDN phai nop.

17. Nguyen t~c k~ toan chi phi tai chinh

Phan anh nhirng khoan chi phi hoat d(ing tai chinh bao gorn cac khoan chi phi hoac cac khoan 16 lien quan dSn cac hoat d(ingd§u nr tai chinh, chi phi cho vay va di vay von, chi phi g6p v6n lien doanh, lien kSt, 16 chuyen nhuong chirng khoan ngiln han,chi phi giao dich ban chirng khoan; Dir phong giam gia chimg khoan kinh doanh, dir phong t6n thfit d§u nr vao don vi khac,khoan 16phat sinh khi ban ngoai t~, 16 tY gia h6i doai ...

Cac khoan chi phi tai chinh khong dircc coi la chi phi tinh thuS TNDN theo quy dinh cua Luat thue nhung c6 d§y du h6a donchirng tir va da hach toan dung theo ChS d(i kS toan Cong ty khong ghi giarn chi phi kS toan ma chi di~u chinh trong quyet toanthuS TNDN d~ lam tang s6 thuS TNDN phai nop.

18. Nguyen t~c k~ toan chi phi ban hang, chi phi quan Iy doanh nghi~p

Cac khoan chi phi ghi nhan la chi phi ban hang bao gem: Cac chi phi thirc tS phat sinh trong qua trinh ban san pham, hang hoa,cung eftp djch VI,!,bao gom cac chi phi chao hang, gioi thieu san pham, quang cao san pharn, hoa hong ban hang, chi phi baohanh san pharn, hang hoa, chi phi bao quan, dong g6i, van chuyen, ...

Cac khoan chi phi ghi nhan la chi phi quan Iy doanh nghiep bao gorn: Cac chi phi v~ hrong nhan vien b(i phan quan Iy doanhnghiep (ti~n luong, tien cong, cac khoan phu c~p, ...); bao hiern xa hoi, bao hiern y tS, kinh phi cong dean, bao hiern th~t nghiepcua nhan vien quan Iy doanh nghiep; chi phi V?t li~u van phong, cong CI,Ilao d(ing, khau hao TSCD dung cho quan Iy doanhnghiep; ti~n thue d~t, thuS mon bai; khoan I?p dir phong phai thu kh6 doi; dich VI,Imua ngoai (dien, nuoc, di~n thoai, fax, baohiern tai san, chay n6 ...); chi phi bang ti~n khac (tiep khach, hoi nghi khach hang ...)

Cac khoan chi phi ban hang, chi phi quan Iy doanh nghiep khong duoc coi la chi phi tinh thue TNDN theo quy dinh cua LuatthuS nhung c6 d§y du h6a don chirng ttr va da hach toan dung theo ChS d(i kS toan Cong ty khong ghi giarn chi phi kS toan machi dieu chinh trong quyet toan thuS TNDN d~ lam tang s6 thue TNDN phai nop

19. Thu~ thu nh~p doanh nghi~p

Chi phi thue TNDN hi~n hanh va Chi phi thu~ TND hoan lai

Chi phi thue TNDN hien hanh duoc xac dinh tren co so thu nhap chju thuS trong ky va thuS su~t thuS TNDN trong ky kS toanhi~n hanh.

Chi phi thuS TNDN hoan l<;1iduqc xac dinh tren co s6 s6 chenh I~ch t<;1mtho-i duQ'c kh~u trCr,s6 chenh I~ch t<;1mthai chiu thuSva thuS su~t thuS TNDN.

20

CONG TV CO PHAN CAO SU DONG PHUXa Thuan Phu, Huyen Dong Phu, Tinh Binh Phuoc

Bao cao tai chinh hop nhl1t

Cho ky k~ toan tu ngay 01/01120 19 d~n ngay 30/06/2019

Kh6ng bu tnr chi phi thue TNDN hien hanh voi chi phi thue TNDN hoan Iai,

U·U dlii mi~n giarn thu~ tai Cdng ty me

Theo khoan 4, DiSu II Th6ng tu s6 96/2015/TT-BTC ngay 22/6/2015 cua BQ Tai chinh huang d~n vS thue thu nhap doanhnghiep. Theo do, C6ng ty duoc ap dung thu~ suat thu~ TNDN uu dai voi thue suat la 10% d6i voi thu nhap tir hoat dQng trongtrot a dia ban co diSu kien kinh t~ - xa hQi kho khan.

Mire giam thue tren kh6ng ap dung voi cac khoan thu nhap khac, Cac khoan thu nhap khac nay chiu rrurc thue sufit 20%.

20. Cac nguyen t~c va phunng phap k~ toan khac

a. Cong CI} tai chinh

Ghi nhan ban d~uTai san tai chinhTai san tai chinh cua C6ng ty bao gorn tiSn va cac khoan tuong duong tien, cac khoan phai thu khach hang va phai thu khac,cac khoan cho vay, cac khoan d~u tu ngan han va dai han. Tai thai di~m ghi nhan ban d~u, tai san tai chinh duoc xac djnh theogia mua/chi phi phat hanh cong cac chi phi phat sinh khac lien quan tnrc tiep d~n viec mua, phat hanh tai san tai chinh do.

No phai tra tai chinhNo phai tra tai chinh cua C6ng ty bao gom cac khoan vay, cac khoan phai tra nguoi ban va phai tra khac, chi phi phai tra. Taithai diem ghi nhan I~n d~u, cac khoan no phai tra tai chinh duoc xac dinh theo gia phat hanh cong cac chi phi phat sinh lienquan true tiep d~n viec phat hanh no phai tra tai chinh do.

Gia tri sau ghi nhan ban d~uHien tai chira co cac quy dinh vS danh gia lai cong cu tai chinh sau ghi nhan ban d~u.

1I:i

b. Cac ben lien quan

Cac ben duoc coi la lien quan neu ben do co kha nang kiern soat hoac co anh huang dang k~ d6i voi ben kia trong viec ra quyetdinh vS cac chinh sach tai chinh va hoat dong. Cac ben lien quan cua Cong ty bao gorn:

• Cac doanh nghiep tnrc ti~p hay gian tiep qua mot hoac nhieu trung gian co quyen kiern soat Cong ty hoac chiu S\I

kiern soat cua Cong ty, hoac cung chung S\I kiem soat voi Cong ty, bao g6m ca cong ty my, cong ty con va CORg tylien k~t;

• Cac ca nhan true ti~p hoac gian tiep narn quyen bieu quyet cua Cong ty ma co anh huang dang k~ d6i voi Cong ty,nhirng nhan S\I quan Iy chu ch6t cua Cong ty, nhfrng thanh vien m~t thi~t trong gia dinh cua cac ca nhan nay;

• Cac doanh nghiep do cac ca nhan neu tren nam tnrc tiep hoac gian tiep phan quan trong quyen bieu quyet hoac co anhhuang dang k~ toi Cong ty.

Trong viec xem xet tung m6i quan h~ cua cac ben lien quan, c~ chu y toi ban chat cua moi quan h~ chir khong chi hinh tlurcphap ly cua cac quan h~ do.

v. THONG TIN BO SUNG CHO cAc KHOAN MT)C TRiNH BA. Y TRONG BANG CAN DOl KE ToAN HQ1>NHA.T

01. Ti~n

TiSn mat

TiSn giri ngan hang khong ky han

Cac khoan nrong duong tiSn

Dan vi tinh: VND

D§u nam

7.469.856.392 .

86.602.112.676

183.081.665.916

3.308.877.353

52.625.228.914

147.264.175.894

C(>ng 277.153.634.984203.198.282.161

21

CONG TV CO PHAN CAO SU -DONG PHU

xs Thu~n Phu, Huyen D6ng Phu, Tinh Sinh Pluroc


Cho ky kS toan tu ngay 01/01/2019 dSn ngay 30106/2019

02. Cac khoan d§u tu tai chinh

02.1. -D§u tu narn giu' a~nCu6i ky -D§u namngay dao han

Gia g6c Gia tr] hQ'p If Gia g6c Gia tr] hQ'p If

a. Ng~n han 693.412.871.733 693.412.871. 733 563.466.794.287 563.466.794.287

- Ti~n giri ngan hang co kyhan (I) 693.412.871.733 693.412.871.733 563.466.794.287 563.466.794.287

- Trai phieu 0 0 0 0

b. Dai han 65.457.000.000 65.457.000.000 161.357.000.000 161.357.000.000

- Ti~n giri ngan hang co kyhan (2) 53.457.000.000 53.457.000.000 149.357.000.000 149.357.000.000

- Trai phieu (3) 12.000.000.000 12.000.000.000 12.000.000.000 12.000.000.000

TAng cQng 758.869.871.733 758.869.871. 733 724.823.794.287 724.823.794.287

(I) Chi tiSt cac khoan delu tu ng~n han la ti~n giri co ky han tai ngay 30106/2019:

Ten ngan hang Ky han Lai su~t s6 ti~nNgan hang TMCP C6ng Thirong Vi~t Nam - Chi nhanh SinhPhuac 06 thang 5,30% 20.939.506.511Ngan hang N6ng nghiep va Phat trien N6ng th6n Viet Nam -CN Sinh Phuoc 06tllang 5,50% 27.202.546.700Ngan hang TMCP Delu tu va Phat tri~n Viet Nam - CN Sinh APhiroc 06 thang 6,00% 10.000.000.000 '1Ngan hang N6ng nghiep va Phat trien N6ng th6n Viet Nam - ~CN Sai Gon 06 thang 5,50% 66.824.131.000 ~Ngan hang Pilat trien Sinh Phiroc 12 thang 6,50% 10.000.000.000

06 thang- ~Ngan hang TMCP Sai Gon Ha NQi - CN TP H6 Chi Minh 12 thang 6,20% 101.814.911.981

Ngan hang VIS - CN D~k L~k 18 thang 6,20% 14.000.000.000

Ngan hang TMCP Ngoai thirong Viet Nam - CN Sinh Phuoc 06 thang 5,50% 47.465.030.009Ngan hang TMCP Xu~t Nhap Khau Viet Nam - CN SinhPhuac 06 thang 7,10% 5.532.117 .732Ngan hang N6ng nghiep va Phat trien N6ng th6n Vi~t Nam -PGO Thuan LQ'iBinh Phuoc 06 thang 5,50% - 7,00% 24.734.627.800

Ngan hang TMCP Phat Trien Nha TP HCM- CN Sinh Phtroc 12 thang 6,70% - 7,10% 38.000.000.00006 thang-

Ngan Hang C6ng Thuong - CN Sinh Phuoc 12 thang 6,40% - 6,80% 37.000.000.000

Ngan hang TMCP DT&PT Viet Narn - CN Binh Phuoc 12 thang 6,00% -7,20% 14.000.000.000

Ngan hang TMCP Sai Gon Ha NQi - CN Sinh Phuoc 12 thang 7,10% - 7,40% 152.400.000.000

Ngan hang TMCP Ngo<;lithuong VN- CN Binh Phuoc 12 thang 6,80% - 7,00% 38.000.000.000

Ngan hang Eximbank 12 thang 7,30% - 7,50% 49.500.000.000

Ngan hang Sacombank 12 thang 7,00% -7,20% 7.000.000.000

Ngan hang NN Tan Thanh 12 thang 7,20% -7,30% 17.000.000.000

Ngan hang NN Tay Binh Phuoc 12 thang 7,50% 12.000.000.000

CQng 693.412.871.733

22

CO G TY CO PHAN CAO SU DONG PHO

Xa Thuan Phu, Huyen Dong Phu, Tinh Binh Phuoc


Cho ky k~ toan tir ngay 0 1/01/20 19 d~n ngay 30106/2019

(2) Chi ti~t cac khoan d§u tu dai han la ti6n gui co ky han tai ngay 30106/2019:

Ten ngan hangQuy D§u Tu Phat Tri~n Birth PhuocNgan hang ehinh sach xii hQi tinh Binh PhuocNgan hang TMCP Phat Tri~n Nha TP HCM- CN Sinh PhuocNgan Hang Cong Thirong - CN Sinh PhuocNgan hang TMCP DT&PT Vi~t Nam - CN Sinh PhirocNgan hang TMCP Sai Gon Ha NQi - CN Sinh PhuocCQng

(3) Sao g6m:

Ky han Uti suat S6 ti~n13 thang 6,00% 10.000.000.00060 thang 3,00% 5.457.000.00013 thang 7,30% 10.000.000.00013 thang 7,10% 2.000.000.00013 thang 7,20% 1.000.000.00013 thang 7,40% 25.000.000.000

53.457.000.000

- Trai phieu Ngan hang TMCP Cong thuong Vi~t Nam, ky han 10 nam, s6 luong 1.000 trai phieu, menh gia 10.000.000VND/trai phieu, liIi suat tha n6i.

- Trai phieu ngan hang TMCP Ngoai thuong Viet Nam, ky han 06 narn, s6 hrong 20.000 trai phieu, menh gia 100.000VND/trai phieu, liIi suat tha n6i.

23

CONC TY CO PHAN CAO SU DC>NC PHUXli Thuan Phu, Huyen £)6ng Phu, Tinh Binh Phuoc

Bao cao tai chinh hop nh5t

Cho ky k~ toan tir ngay 01/01/20 19 o~nngay 30106/2019

02.2. Dftu tu g6p v6n vao don vi khac

s6 cu6i ky se dftu narn

Cia tri hop Iy

_<;:~c k_~oa '!J.!~u tu·_y'.~!?dO'n vi~~_c __ . !~0.4 !_~:~~Q.445 116.917.002.045 __ ~.495.178.400) 140.412.180.:_~~~ .__ !_2._0.637.671.~Q __ (!9. 77_~:_?'Q2_:~§?L

<;:.~~gtY<;:'~T.~~q~g'~~iQi~~yyy~Q~Ij~~<;:'(l~~~ 21.114.760.0QQ...?}?}:008.561 ..(}~:!.?):??I:~}?) .. 21.114.760.000 2.398.345.862 (18.716.414.138)

J::~ng ty CP Th~ thao ..<;:.aosu Pbi!B-i~ng_____ 1.500.000.000 374.310.549 (1.125.689.451) . L_s.00.9..90.000 ._~~~ .;I_~_Z:.~_63 u.---~L!:851:~~_?)_

Dftu tu g6p v6n VaG don vi khacCia g6c Du' phongDu' phong Cia tri hon Iv

<;:.~~g!y<;:.~<;:.(lg_~~§(lT.b~y___

_<;:.~~g_tL<;:.y<;:.(l~_~_~g~uIi~.!:1_g_~_~~_<;:.(li___________ __.?~:~II:g_Q.9.:.900 ?~.:_56~ :!.??::!IQ______ __(~6 .?~?~~J-.9.L. ~~:~}1.000.000

67.477.000.000 67.477.000.000 0

24. 5~~:??'?':~!Q_ .._____~~~:?~?:??9.)

__c::~~g_~y C~QI __~~bPhu<!~ ... _.._ __.._ _. .. IQ:4_50_.QO_O.~Q~I-- I_O...4__5_0_._0._0_0_._0_0_0_+ 0 I0.4_50_.0_0Q~QQQ.. 1_0:c.:...4....:5...:..0c..::..0..::...00;:...:cQQ_Q Q_

<;:.~~gty<;:.~Q~Ii~11<;:.(l?~~!:1~I~~9~g 11:?~?:??Q·~~?_.8:}~I:}??:?25 ..Q:~QI:~?~.??Q) 11.942.820.445 11.942.820.445 0

Cong ty CP Khu cong n.ghi~p H6 Nai 3.316.600.000 3.316.600.000

(19.77 4.509 .365)CQng 140.412.180.445 116.917.002.045

ThOng tin v~ dftu tu vao don vi khac tl;li ngay 30/06/2019:

Ten Cong ty NO'i thanh I~p

Cong ty CP Thirong mai Dich VI) va Du ljch Cao su

Cong ty CP Th~ thao Cao su Phu Rieng

Cong ty CP Cao su Sa ThAyCong ty CP Cao su DAu Ti~ng UIO CaiCong ty CP BOT Blnh Pluroc

Cong ty CP Du lich Cao su Ham Rong

Cong ty CP Khu cong nghiep H6 Nai

Tinh Quang Ninh

Tinh Binh Phiroc

Tinh Kon TumTinh Lao CaiTinh Blnh Phuoc

Tinh Lc'1OCai

Tinh Dong Nai

24

U l c::c __ \,....

67.477.000.000 67.477.000.000 o

o 3.316.600.000 3.316.600.000 o(23.495.178.400) 140.412.180.445 120.637.671.080

Ty I~ 10'i Ty I~ bi~u Hoat dQng kinh doanhich quy~t

4,94% 4,94% Kinh doanh khach san

17,56% 17,56% Dieh VI)

10,24% 10,24% Tr6ng, khai thac va eh~ bien mu eao su12,74% 12,74% San xu~t, thuong rnai va thu phi duong bQ17,86% 17,86% San xuat, thuong mai va thu phi duong bQ

9,05% 9,05% Thirong mai va dich VI)

4,42% 4,42% Kinh doanh ha tAng khu cong nghiep


xa Thu~n Phl!, Huyen Dong Phl!, Tinh Binh Phuoc


Cho ky k~ t0111ltir ngay 01/01/20 19 d~n ngay 30106/2019

03. Phai thu ng~n han cua khach hang

a. Phai thu cua khach hang ng~n han

Cong ty CP FSC Yi~t Nam

Cong ty C6 phan VRG Khai Hoan

Weber & Schaer GMBH & Co

OPC - Fao International Limited

Cu6i ky Dfiu nam

25.548.003.739 12.555.019.545

0 2.099.262.568

5.182.106.580 1.951.195.470

0 1.319.300.136

3.497.178.743 0

4.600.500.000 0

4.780.500.000 0

7.487.718.416 7.185.261.371

0 0

25.548.003.739 12.555.019.545

Cu6i ky Dftu nam

15.820.654.782 12.948.632.576

7.092.505.401 7.133.074.661

0 3.4 70.630.445

0 378.362.739

1.928.500.000 0

6.799.649.381 1.966.564.731

0 0

15.820.654.782 12.948.632.576;

Dftu nam

Gia tr] Dy· phong

38.133.773.025 (2.298.862.890)

3.287.225.626 0

0 0

34.846.547.399 (2.298.862.890)

19.126.434.065 0

0 0

Cong ty TNHH Ngoc Giau

Cong ty TNHH Minh Thy Yang

Cac d6i tUQ11gkhac

b. Phai thu cua khach hang [a cac ben lien quan

C{ing

04. Tra trurrc cho ngu·o·iban ng~n han

a. Tra triroc cho ngu·o·iban

Cong ty TNHH D§u tu va Phat tri~n Dong B~c

Cong ty CP Xay d1!J1g- Dia 6c Cao su

Cong ty TNHH M<)tthanh vien Ha Minh

Tap chi Cao Su Yi~t Nam

Tra truce cho khach hang khac

b. Tra trurrc cho ngu-o·jban [a cac ben lien quan

C{ing

05. Khoan phai thu khac Cu6i ky

Gia tr] Dy· phong

61.326.239.861

8.619.246.087

16.500.000

52.690.493.774

(2.285.788.140)

oo

(2.285.788.140)

- Ky quy, ky ciroc

- Phai thu khacPhai thu Ia:iti~n giri, ti~ncho vay

Phai thu Cong An HuyenD6ng Phl!

Khoan ti~n irng truce lams6 do, do dac dja chinh taikhu dan cir

Phai thu Cong ty TNHHNgoc Giau v~ irng v6n

Phai thu Cty TNHH D§u nrva Phat trien Dong B~c

Phili thu Cong ty TNHHDi~n lire SNKRP

19.238.454.196 o

1.000.000.000 o

255.791.297 0 0 0

16.660.000.000 0 0 0

2.285.788.140 (2.285.788.140) 2.298.862.890 (2.298.862.890)

11.037.140.431 0 11.067.506.383 0

923.860.680 0 919.545.156 0

1.289.459.030 0 1.434.198.905 0

25

Phai thu Sras Thun

Phai thu d6i tUQ11gkhac

CONC TY CO PHAN CAO SU DONC PHU

xa Thu~n Phu, Huyen D6ng Phu, Tinh Binh PhuocBao cao tai chinh hop nh~t

Cho ky k€ roan tir ngay 01/01/2019 d€n ngay 30106/2019

05. Khoan phai thu khacCu6i ky D§U narn(ti~p theo)

Cia tr] Dy' phong Cia tr] Dy' phong

b.Daih~n 59.404.779.983 0 74.956.759.759 0

- Tqm tcng 0 0 0 0

- Ky CU'Q'c,ky quy dai han 57.949.932.165 0 73.501.91 1.941 0

- Phai thu khac 1.454.847.818 0 1.454.847.818 0Phai thu du an trong cao sutheo chuang trinh xoa doigiarn ngheo 1.454.847.818 0 1.454.847.818 0

06. NQ'phai thu kho doiCu6i ky Dfiu nam

Cia tr] co th~ Cia tr] co th~Cia g6c thu hoi Cia g6c thu hoi

T6ng gia tri cac khoan phaithu qua han thanh toan hoacchira qua han nhung kho cokha nang thu h6i:

Cong ty TNHH Ddu tu vaPhat trien Dong sdc

Cong ty TNHH Song LongCong ty CP Ddu tu X dy dungSili Con

CQng

07. Hang tan kho

Nguyen lieu, v~t lieu t6nkho

Cong cu, dung cu trong kho

Chi phi SXKD do dang

Thanh pham t6n kho

Hang hoa t6n kho

Hang giri di ban

CQng

08. Chi phi tra trurrc

a. Ng~n han

Chi phi quang cao

Chi phi cong cu, dung cu

Chi phi bao hiern v~t tai san

Chi phi dang kiem xe

Chi phi tra tnroc khac

Chi phi san xu~t cho phan b6

9.378.293.541 0 9.431.937.551 0

404.545.500 0 471.545.500 0

/14.312.500 0 114.312.500 0,\

9.897.151.541 0 10.017.795.551 0 h

Cu6i ky Dfiu nam

Cia g6c Dy' phOng Cia g6c Dy· phong

23.949.538.463 0 17.430.626.774 0

5.218.186.731 0 2.618.991.037 0

37.643.620.986 0 30.848.936.207 0

77.686.747.925 (1.520.270.692) 80.815.413.644 ( 1.566.690.854)

712.869.766 0 693.739.303 0

15.799.461.270 0 15.588.444.487 0

161.010.425.141 (1.520.270.692) 147.996.151.452 (1.566.690.854)

Cu6i ky Dfiu narn

5.010.361.276 1.349.375.798

616.850.227 323.890.000

262.389.905 580.559.708

785.434.623 0

128.751.781 0

21.266.040 444.926.090

3.195.668.700 0

26


xs Thu~n PhCI, Huyen Dong PhCI, Tinh Binh Phiroc

Bao cao tai chinh hop nhfrt

Cho ky k€ toan nr ngay 0 I/O1120 19 d€n ngay 30106/2019

08. Chi phi tra trurrc (ti~p theo)

b. Dai han

Chi phi san Ifrpln~tb~ng

Chi phi moi gioi eho thue ha t§ng

Chi phi cong du dung cu cho phan b6

Chi phi thue dfrt tra truce tai Khu cong nghiep B~e D6ng PhCI va Khucong nghiep Nam Dong PhCI

Chi phi tra truce dai 11<;Inkhac

Chi phi thue van phong dai han

Sua chlra TSCD

09. Phai thu v~ cho vay dai han

Cho vay dai han Cong ty Dien life Binh Phuoc

CQng

27

Cu6i ky D§u njirn

128.424.845.169 127.898.767. 48

17.125.565.253 16.729.493.417

10.697.529.604 9.874.733.818

10.697.776.741 10.859.848.261

78.834.464.508 78.806.021.752

150.871.587 113.313.330

6.617.269.700 6.727.276.235

4.301.367.776 4.788.080.335

Cu6i ky D§u nam

638.942.068 638.942.068

638.942.068 638.942.068

C6NGTyc6PHANCAOSuu6NGPHDXli Thuan Phu, Huyen D6ng Phu, Tinh Birth PhlIOC

B{1O cao tai chinh ho'p nh1it

Cho ky k~ toan tir ngay 01/01/20 19 d~n ngay 30106/2019

10. Tang, giam tai san c6 djnh htru hinh

Khoan muc NhG ctca, vdt kdn true May moc thidt biPhuong tien vdn tai

truyen dan Thidt bi dung C1:I quan If;

Don vi tinh: VND

Vuon cay ldu ndm Cong

Nguyen giaS6 dir dAu nam 392.430.025.532 223.337.61 1.844 107.129.948.354 6.725.620.800 1.223.633.811.356 1.953.257.017.886_ .. __ ... ..:..c:..:.c . __ .... __ .. _ ..... __ _. ._ .... ---- -1----------11---- ...-.-...--- ..-- -- ..-.-------

.=~.t:t'!J.~()_~g~t_ _. _ _ __ . .. _--'-36'-"O:.?21:~._00 ._!J_85_.3_?_3_.2_33_+ 85_._44_5._..'!~~_._._ ._ .._.__ __ __ _.L:§?!:??_!~~~_- DAu tir XDCB hoan thanh 18.254.749.283 273.141.603.614 291.396.352.897

•••••••••••••••••••••••••••• ••••••••••••••••••••••••••••••• _ ••• _........... • •••••••••••••••••••• H •••••••••••••••••• H.H ••••••••••• H _

.....~<;;.I.~..ll.y~.~c1~.i~~?<:.~.()........... . (~.()?:.???:~~.?)..... . (I.I():???:~~()).... . (.?~.:.9~.~.:.~.??)..... . ......................(?:I..?().:.3.()?:.???)....(?:.~.~.?:.?()~.:?.3 ..1..) .

. ~T.?!.l.g~b!<:..__ __ ._ .._....._. __ .._......_._ .._. __ __ _._. . _ _ _...... .. _ _.._ _._ _.._.... _ _.__ .. .9. .

.-=-'Ihanh liz..!IhlI<l!1gba~ . il!:.40?.3 35. 132:L . --'C._5..:..99,-0_.0_6-'...9_.0_9-<1)_I----'-C2-.2-3-8 ._72_2_.5_8_9.!.-) . -I C,_I__6_.7_27__.---'09....:..9_.2_1.~2)'--_. J.'!1}_()~~?_~§·024L

.::_Q!~~_~b.~<:____ .__._ _ _._ . C1. 109.599.920). ._.__._. __ .. .__ (I. 109.?_??.9~QlSo ducuoi ky 391.807.681.234 216.481.950.147 105.988.530.701 6.811.066.255 1.470.871.945.759 2.191.961.174.096

Gia trihao mon lily k~S6 dir dAu narn•••••••••••••••••••••• •••••••••••••• H

206.956.744.143 121.994.510.244 68.639.488.290 6.053.366.309 174.031.592.736................. _. •...•.. __ .•..•. ••••••••••••••• _ .•.•.• _ _ _.. •.•••....••.••• _ __ ._ ....••••••••••• HH••••••__ •... _ ••••••__ ••._ ••...•..• •.••.•.•••••••••. H•••H.• •..•.. _.H............. .. ......•..••.•..•.••....••..••••••......•....•...................................••• _ __ _ .

5.382.690.368 2.614.278.645 122.835.877 21.700.672.205 42.374.428.829____ • • ••••••••••••• • __ • __ • • _ •• •••• • __ ._--- __ H •

____ .C35.875.843) C44.536.933) C504.0~2~§§1)__ .__ .._.(?]j·664.195)o

•• •••••••••••••••• _ •••••••••••• _ •••••• H ••••••••••••••••• ••••• • •••••••••••••••••• ••••••••••• __ •••• __

.....................(~.:.~()T:.?9~:~()~)I.... C,I2 685 897 74 1.."-.),

..................(I:Q~.?:.??~:~~Q) .605.551.593.695

577.675.701.722

...:::.~.~..t:t_hao tr0.!l.K~._. . _ _1 ~:553 .951.734

...-=--C:l~uy€n ~6i baC!.cao _ .._ _...._(! 42. 183.756)

=._T.?.!:l.g~I~.~.~ ..___... .. _.. .....____ .. __ . ._._ ._ ._._ _ _ __ __ _._ .

~T~~~11IX1111~l!9:!:lg~~I~. ...........................{I.I?~:!?T:l?2) (1.492.690.241)

.....~9.i~I~~b~<:.............................. (I:Q??:?2~..:2~Q)se dir cuoi ky 218.214.354.934 124.762.659.608 70.037.882.553 6.176.202.186 186.360.494.414

Gia tricon lai=-'I~i_l!g~. dA_ll..!l..~!:l! _- Tai ngay cu6i ky

185.473.281.389.....•...•••__ ...._.-_ ....•......•......... _.-

173.593.326.300

_.. _.!91.343~!Q1.600 __ 38.490.460.064 ~~154.4~_ ..__!~.9.±9:~9~.2.L8..:§?.9_.. _.__ .1.3.75.5~IJ~6:!~~_91.719.290.539 35.950.648.148 634.864.069 1.284.511.451.345 1.586.409.580.401

28


xa Thu~n Phu, Huyen D6ng Phu, Tinh Sinh Phuoc


Cho ky k~ toan tir ngay 01/01/20 19 d~n ngay 30106/2019

II. Tang, giam tai san c6 djnh vo hinhDan vi tlnh: VND

Nguyen gia

Tdng congQuyensu dung adt

Phdn mJI11

may vi tinhTSC£) va hinh

khacKhoan muc

S6 dir d~u narn 193.303.509 2.300.462.373.._ _ _.__._-- _ .._._------l.l09.964.364997.194.500

.__~.~.~ t.~~~.~.~5.'....._ __._ .._ _ .._.._ _ _.............. . _.._ _ _ _ _.._ __. . 0_

_.. _~~hU~_'2.9.§~~~~_~~~_._...... __ .. __. ..____.._.. _.._Q:~~?:~~?1. ...._.___ .. ~ 35.:.~~.?l

.=T~~~J.:1..!22.T.1~~<!.'~g.~~~ .. ................(I?:n?:99?)... __ ..(!L?..?1.:QQ~l- Giam khac 0

••••••••••••••••••••••••••••••••••••••••• ••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• ••• ••••••• ••••••••••• ••••••••••••••••••••••••••• ••• •• •• ••••• ••••• ••••••• ••••••••••••••••••••••••••••••••• •• • •••••••••••••••••••• H._ •••••••••••• H._ _" _ ..M•••• ••••••• _ •••••••••••• _ ••• ••• _. __ ••

S6 dir cuoi kv 1.093.753.524 193.303.509 2.284.251.533997.194.500

Gia tri hao mon lily k~S6dLfd~unam 125.836.469 972.340.895 62.944.781 1.161.122.145........................................................... _........... . _._ _-_ .

.=!9.1.~~.b~g.~~~~g~5.'. .... .......?~:Q!?:?}? }.000.000 9 .?!?:.~.??.......?2:? 37.324

.._~_T~~g~~~._ ....__ .._...... __ ........................................m. ..................•••••••• ._...._. ._ .. _ .• 9_- Chul~.'!...C!§L~_~?_~~~ ... ...__. .m. ......m ••. __ ••g.:.~~.~:~~1_...... ..._ (2.43 5~83?l

_._.::Jha~x.1..r:!.~..2'.!:'.~Q~!:' . ....._ .. ._.__.__.. (2.:9..9.9.000.2..._ __ _.. . {?.000.000)- Giam khac 0___ . 1 ._. --.-.- ..- - ---- m •• __ ._. __ • __ ••• __ +-- _

S6 du cu6i ky 72.662.273 1.236.423.637199.856.301 963.905.063

Gia tri con lai

- T~i ngay d~u nam- Tai ngay cu6i ky

871.358.031 130.358.728 1.139.340.228137.623.469

1.047.827.896120.641.236797.338.199 129.848.461

12. Bftt dQng san dftu nr

6.553.115.831

Nguyen gia

TangCo' so' ha tftng Nha xurrng

Tai ngay d~u narn 145.089.631.759 5.524.704.301I m ..•............."" ,•.......:;..:.:..:.: :..:.:.:..:..:........................................................................................................................................................................m·II·····:·····:··c : : : ..: :..: ..= ::..:..: : : 1 m •••••••• ••• •• •••••••••••

150.614.336.060...................... _ __ _ _ _ _ .._.-

o. . _ _...... . _ _--_ _.__ _ __ .._-------6.553.115.831

~~!:l.!r:.~.l1g.~5.'..m... .. __ .I~.l1g~?~~y.~!f!.1g~<!.~~~bg~.~!~~I1J.1

.I~.!:'.g~~~.... . _. _..m.m _.__ mm......_ .. _.. __ .__ .__ .2..I..TT:h~~al~n:h~..I~yy~,~2:':!.gJb~~an~ __._.._._ _ .1.__.__.. .. __ .. __ .. _. __ ._. C?:?.~~.:.?04:?0 1) __ .._{~1?4.7_Q.4.30 1) .

o.......... ------- ..._-_._----o 151.642.747.590

Giam khacm •••••••• _._ •••• _· •••••• _._ •• • __ •••• _._ ••• __ • • _

Tai naav cuoi kY 151.642.747.590

Gia tri hao mon lfiv k~

Tai nzav d~u narn 27.868.0?~.:.~.!.. __._---=3:...:1.:::.2:.::.8,.:.:15::..:..::..:03:..:8:_+=.:28.180.853.719

Kh§u hao trong ..~ __... ._....__ .. --j 4--'.-'-0"-56::..:.."-94.:....:1:..:.:.9:....:9-=0_~_ 4.056.941..:222..

Ta_'2gkhac . ._.__ ._--1. _ _. 1----. . ..2......Jha.I1:b.Ix.1.~.b.l!~g~~!1_m_. . __ ._. . ..__ _..__ _ _.(_3_12.:.?_15_.0_3.?.Lf---(312.815.038)

Giarn khac 0._.._-_._ _ .._._.__ ._ _ ........•..... --•.•.- -...................•.•.•.......•. -..-- _ .._.- _.- __ ._ __ __ _ _-_ _._ .._-_.-o 31.924.980.671Tai ngay cuoi ky 31.924.980.671

Gia tri con lai

....I~i.l1g~y.<:t~~I1~.r.:T.l.Tai ngay cuoi ky

117.221.593.078. .................................................•.•.•.•••.. _ .

119.7l7.766.919

5.211.889.263

o122.433.482.341........ _ _-_ •..•...._ _ .

119.717.766.919

29

CONG TY CO PH AN CAO SU -E>ONG PHO

xa Thu~n Phu, Huyen Dong Phu, Tinh Blnh Phiroc

Bao cao tal chinh h(}"p nh~t

Cho ky k~ toan nr ngay 01/01/20 19 d~n ngay 30106/2019

13. Tai san do' dang dai han

a. Chi phi san xu~t kinhdoanh do' dang dai han

Cu6i ky

Cla tr]Gia g6c co th~ thu h6i

Chi phi thuc hien dir anKhu dan ClI Cao su D6ngPhu 36.188.150.968

2.168.172.474

36.188.150.968

Chi phi trong rung 2.168.172.474

CQng 38.356.323.442 38.356.323.442

b. Chi phi xay dung co' ban do' dang

Viron cay ki~n thi~t co' ban tl;li Vi~t Nam

Vuon cay ki~n thi~t co' ban tai Campuchia

Cong trlnh CDCB do' dang

Chi phi xay dung nha xuong tai Nha may ch~ bi~n Tan Hung

DlJ an Khu Cong nghiep B~c Dong Phu

DlJ an Khu Cong nghiep Nam D6ng Phu

DlJ an Khu dan ClI Ti~n Hung

Cac chi phi xay dung, kien thiet co ban khac

Mua sam tai san c6 djnh

Chi phi sua chtra cai tao

CQng

14. Phai tra ngu'o'i ban ng~n han

a. Phai tra cho ngu'o'i ban

Cong ty CP Rubber Engineering

Cong ty TNHH Dokraco

Cong Ty TNHH Cong nghe Dong Pilat

Cong ty CP Dftu tu Xay dung Cao su

Cong ty TNHH MTV Que Lam Phuong Nam

Cong Ty TNHH Minh Cuong

CN Tl;li TPHCM CTY CP T6ng CTY Song Gianh

CO' So' phan Htru co-Ca Sao mai

Chi nhanh cty CP tong cty Song Gianh tai CPC

Thang Loi Cambodia Import Export Co., LTD

Phai tra cong ty khac

b. Phai tra cho nguoi ban la cac ben lien quan

CQng

30

-E>~unarn

Gia tr]Gia g6c co th~ thu h6i

39.394.208.160 39.394.208.160

2.354.200.980 2.354.200.980

41. 748.409.140 41.748.409.140

Cu6i ky D~u nam

129.890.864.911 133.850.490.539

92.653.487.781 346.725.002.275

57.619.187.404 71.353.539.314

0 11.883.308.338

24.298.441.014 24.422.610.410

23.553.771.372 23.645.023.812

1.182.825.786 I.I82.825.786

7.836.139.034 7.215.072.692 )

416.496.000 3.004.698.276

331.514.198 0

280.163.540.096 551.929.032.128

Cu6i ky D~u nam

29.266.561.541 18.813.782.634

3.054.763.151 3.678.430.183

410.204.340 5.206.709.106

0 1.478.015.000

0 149.754.000

3.145.487.500 0

2.714.126.100 0

2.223.107.500 0

3.933.580.000 0

l.80l.994.572 0

3.954.696.712 0

8.028.601.666 8.300.874.345

0 0

29.266.561.541 18.813.782.634

CONG TY CO PHAN CAO SU DONG PHO

Xa Thuan Phu, Huyen D6ng Phu, Tinh Blnh Phucc

Bao cao tai chinh hop nhiit

Cho ky k~ toan tLr ngay 0 1/01/20 19 d~n ngay 30/0612019

15. NgU"()"imua tra trurrc

15.1. Ngu'o'i mua tra trurrc ng~n han

a. Nguo'i mua tra trurrc

Cong ty TNHH MTY Th~ng Th~ng Loi

Cong ty TNHH San xu§t Dich VI,! Thuong mai Dang Thanh

Cong ty TNHH Khun Meng Group

Cong ty TNHH Minh Thy Yang

Thanh Long Producing Trading Co., Ltd

Nguoi mua tra truce khac

Cu6i ky D§u narn

8.739.739.084 22.004.884. 64

8.739.739.084 22.004.884.164

0 1.778.799.440

0 2.137.283.024

1.270.756.778 1.252.493.830

0 2.731.579.760

0 5.630.074.102

7.468.982.306 8.474.654.008

0 0

101.773.693.764 108.311.584.950

101. 773.693. 764 108.311.584.950

101.773.693.764 108.311.584.950

0

0 0

b. Ngu'o'i mua tra trurrc la cac ben lien quan

15.2. Nguo'i mua tra trurrc dai han

a. Ngu'o'i mua tra trurrc

Khach hang irng truce ti~n mua d§t tai DIl an Khu dan cu Dong Phu

Nguoi mua tra truce khac

b. Nguo'i mua tra trurrc \a cac ben lien quan

31

I 1 1CONG TY co PHAN CAO SU DONG PHU

Xli Thu~n Phu, Huyen D6ng Phu, Tinh Blnh Phuoc

L

1Bao cao tai chinh hop nhfit

Cho ky k~ toan nr ngay 01/01/20 19 d~n ngay 30/06/2019

Cu6i ky s6 phai nQp se dii thuc nQp CLTG do chuyenDftu namtrong ky trong ky dBi BCTC

10.699.434.482 39.079.471.529 52.700.298.196 1.536.938 24.318.724.211

5.346.546 29.997.331 31.923.486 0 7.272.7015.409.224.366 11.504.890.858 8.770.158.803 0 2.674.492.31 1

0 0 0 0

98.019.326 343.181.054 357.972.990 588.277 112.222.985

5.186.844.244 22.270.706.343 25.200.000.000 0 8.116.137.901

0 1.215.479.741 1.215.479.741 0 0

0 38.007.000 38.007.000 0 0

0 3.494.073.041 16.802.265.322 0 13.308.192.281

0 183.136.161 284.490.854 948.661 100.406.032

27.527.944.723 8.539.978.550 22.426.062.692 (4.379.033) 13.646.239.614

5.197.938.097 3.798.137.059 5.875.785.568 0 3.120.289.5881.813.764.684 1.957.126.472 3.046.631.633 0 724.259.523

8.644.150.198 2.784.715.019 6.031.553.747 (4.379.033) 5.401.690.503

11.872.091.744 0 7.472.091.744 0 4.400.000.000

16. Thu~ va cac khoan phai nQp Nha 11U'(}'c

a. PhilinQPThu@ tai nguyen

Thu@ gia tri gia tang

Thu@ GTGT hang nhap khau

Thu@ thu nhap ca nhan

Thu@ thu nhap doanh nghiep

Thu@ xuat nh~p kh§u

Thu@ mon bai

Thu@ nha d§t, ti~n thue d§t

Cac khoan phi, 1~phi va cac khoan phai n('ip khac

b. Phai thu

Thu@ gia trj gia tang

Thu@ thu nhap ca nhan

Thu@ thu nhap doanh nghiepThu@ nha d§t, tien thue d§t

Quyet toan thue cua Cong ty se chiu SlJ kiern tra cua co quan thue, Do viec ap dung lu~t va cac qui dinh v~ thue d6i voi nhieu loai giao dich khac nhau co th~ duoc giai thich theo nhieu eachkhac nhau, s6 thue duoc trlnh bay tren Bao cao tai chinh co th~ b] thay obi theo quyet dinh cua co quan thue,

32

CONG TY CO PHA.N CAO SU DONG PHUxa Thu~n Phu, Huyen D6ng Phu, Tinh Binh Phuoc

Bao cao tai chinh ho'p nh~tCho ky k~ toan tir ngay 0 1101/20 19 d~n ngay 30106/2019

17. Chi phi phai tra

a. g~n han

Chi phi liii vay

Chi phi van chuyen

Chi phi phai tra khac

b. Dai hanChi phi lien quan d~n doanh thu ghi nhan mot lc~ncho thue d§t Khucong nghiep

18. Doanh thu chua thuc hi~n

a. Ng~n han

Doanh thu nhan truce v~ cho thue d~t

Doanh thu nhan tnroc nr hop tac kinh doanh d§u tu trong chuoi

b. O:ii han

Doanh thu nhan truce v~ cho thue d§t

19. Phai tra ng~n han khac

a. Ng~n han

- Nhan ky cuo'c, ky quy

- Phai trii khac

Kinh phi cong do an

Phiii tra BHXH;BHYT;BHTN

Phai tra Cong ty CP G6 D6ng Phil tien tam img v6n

Phai tra ti~n h6 tro lam du Bailey

Phai tra tien h6 tro lam duong day di~n cao th~

Phai tra Cong ty My Khanh Vy v~ d~u n6i ha t§ng

Phai tra tien d1[ltCQC thue d§t Khu cong nghiep thee hop d6ng

Phai tra Cong ty C6 phan Cao su D6ng Phil ti~n irng v6n

Phai tra Ban Quan Iy khu kinh t~ Binh Phuoc

Phai tra chi phi trong rung

Phai tra c6 tire cho c6 dong

Phai tra ti~n mua mu cao su ti~u di~n tai cac nong tnrong

Tai san thira cho xu IyCac khoan phai tra khac

b. Dai han

Hop tac du an Khu dan Cir D6ng Phil (*)

Cu6i ky Dilu narn

1.133.269.007 637.663.498

339.299.269 266.413.498

672.969.738 0

121.000.000 371.250.000

11.487.202.753 I1.535.766.098

11.487.202.753 11.535.766.098

Cudi ky Dilu nam

14.612.840.148 9.169.494.905

14.347.128.027 9.169.494.905

265.712.121 0

464.817.612.475 403.359.557.848

464.817.612.475 403.359.557.848

Cu6i ky Dilu nam

115.666.868.803 207.032.144.000

2.027.621. 758 1.720.371. 758

113.639.247.045 205.311.772.242

1.377.005.080 250.828.085

4.220.430 410.032.792

0 0

2.588.722.200 1.500.000.000

5.669.058.225 5.669.058.225

1.636.363.636

27.526.925.944 5.474.847.123

0

22.831.160.869 23.388.970.958

2.517.682.639 2.517.682.639

43.392.140.095 161.299.857.595

4.478.209.817 3.249.717.767

14.316.634 0

1.603.441.4 76 1.550.777 .058

304.958.475 304.958.475

304.958.475 304.958.475

(*) Day la khoan nhan tien gap v6n vao khu dan cu Cao su D6ng Phil tai phuong Tan Phil, th] xii D6ng Xoai, tinh Binh Phuoc,

Dir an nay do Cong ty con - Cong ty CP KCN B~c D6ng Phu lam chu d§u nr.

33-

CONG TV CO PHAN CAO SU -DONG PHU Bao cao tai chinh ho'p nh§t

xa Thu~n Phil, Huyen £)6ng Phil, Tinh Sinh Phuoc Cho ky k€ to fill nr ngay 01/0112019 d€n ngay 30106/2019

CuBi ky SB phat sinh trong ky -D~u narn

20. Yay va IlQ'thue tai chinh CLTG doSB co kha nang chuyen d6i SB co kha nang

Gia tr] tra nQ' Tang Clam BCTC Gia tr] tra IlQ'20.1. Yay ng~n han va IlQ'dai hand~1l han tra 136.404.541.580 136.404.541.580 119.079.072.481 30.518.114.020 406.375.072 47.437.208.047 47.437.208.047

a. vay ng~1l han 104.670.992.800 104.670.992.800 104.670.992.800 15.529.000.000 0 15.529.000.000 15.529.000.000Ngan hang Vieteombank SinhPhuoc (I) 104.670.992.800 104.670.992.800 104.670.992.800 0 0 0 0Ngan hang TMCP C6ng thuongViet Nam - Chi nhanh Sinh Phuoc 0 0 0 15.529.000.000 0 15.529.000.000 15.529.000.000

b. Yay dai han d~n h~1l t,ra 31.733.548.780 31.733.548.780 14.408.079.681 14.989.114.020 31.908.208.047 31.908.208.047Ngan hang TMCP Qu6e te Vi~tNarn - Chi nhanh £)~k Lak (2) 100.000.000 100.000.000 0 0 0 100.000.000 100.000.000

Quy Bao v~ m6i tnrong Viet Nam 0 0 0 0 0 0Ngan hang TMCP Sai Gon - HaN<)i - Chi nhanh Phnom Penh (3) 29.550.548.780 29.550.548.780 14.408.079.681 12.451.114.020 406.375.072 27.187.208.047 27.187.208.047Ngan hang Phat trien Vi~t Nam -Phong Giao dich Sinh Phu6'e(4) 2.083.000.000 2.083.000.000 0 2.538.000.000 0 4.621.000.000 4.621.000.000

20.2. Yay dai han 191.527.768.994 191.527.768.994 13.398.815.521 14.281.665.533 1.734.859.581 190.675.759.425 190.675.759.425Ngan hang TMCP Quoc t€ VietNarn - Chi nhanh £)~k L~k(2) 25.571.000.000 25.571.000.000 0 0 0 25.571.000.000 25.571.000.000

Quy Bao v~ m6i truong Vi~t Narn 0 0 0 0 0 0Ngan hang TMCP Sai Gon - HitNoi - Chi nhanh Phnom Penh(3) 120.003.968.994 120.003.968.994 13.192.175.521 14.281.665.533 1.734.859.581 119.358.599.425 119.358.599.425Ngan hang TMCP Ngoai thuongVi~t Nam - Chi nhanh Sinh Phuoc

I

(4) 45.952.800.000 45.952.800.000 206.640.000 0 0 45.746.160.000 45.746.160.000

CQng 327.932.310.574 327.932.310.574 132.477 .888.002 44.799.779.553 2.141.234.653 238.112.967.472 238.112.967.472

34

1CONG TV CO PHAN CAO SU DONG PHOxs Thuan Phu, Huyen D6ng Phu, Tlnh Binh Phtroc

1Bao cao tai chinh hop nhfit

Cho ky k€ toan tu ngay 01101/2019 d€n ngay 30106/2019

Thong tin chi ti~t cac khoan vay:

(I) Vay Ngan hang Vietcombank Blnh PI1U'o'c bao gAm cac hop dAng sau:

- Hop d6ng cho vay han mire s6 005A 19/KHBB ngay 29/03/20 I9 voi han rmrc tin dung la 300.000.000.000 VND., Muc dich vay: Khoan vay duoc sir dung d~ tai tro cac nhu cau tin dung ng~nhan hop phap, hop Iy, hop I~ph. C vu hoat d9ng san xuat kinh doanh cua Khach hang, k~ ca muc dich tai tro v6n chi tra c6 ttrc cho c6 dong, thanh toan thue TNDN, nhung khong bao g6m nhudu ng~n han phuc vu cho cac hoat d9ng d§u tu TSCD. Thai han cho vay cua m6i khoan no t6i da la II thang k~ tir ngay giai ngan v6n vay va duoc ghi tren tung Gi~y nhan no. Lai suat cho vayduoc quy dinh theo tung gi~y nhan no cu th~, tra lai vao ngay 26 hang thang. Khoan vay duoc dam bao bang cac tai san dam bao da duoc neu trong hop d6ng th€ chap hang h6a s6008TC 19/KHBB bao g6m: Hang hoa luan chuyen trong qua trinh san xuat, kinh doanh. T~t ca cac quyen va lei ich cua Ben Th€ chap lien quan d€n Hang hoa duoc th€ chap. Ph§n gia tri giatang ma Ben Th€ chap d§u nr g~n lien vci hang h6a duoc th€ chap. T~t ca cac quyen, quyen lei, cac khoan b6i hoan va cac khoan thanh roan khac va moi tai san ma Ben th€ chap nhan duochoac se nhan duoc d~ b6 sung, trao d6i, thay th€ cho b~t ky quyen va tai san nao dircc de c~p neu tren. Tien thu duoc, k~ ca quyen nhan tien thu duoc tir viec ban hoac dinh doat theo each khacd6i voi cac Hi san Dam bao. T<;Iithai diem 30106/20 I9 s6 du no g6c la 96.000.000.000 VND.

- Khoan vay Ngan hang TMCP Ngoai thuong Vi~t Nam - CN Blnh Phuoc voi H<;Inmuc cho vay: 45.000.000.000 d6ng; Thoi han cho vay: 12 thang; Muc dich sir dung: Hi tro cac nhu du tindung ng~n han hop phap, hop Iy, hop I~phuc vu hoat dong san xu~t kinh doanh cua Khach hang nhung khong bao g6m nhu du ng~n han phuc vu cho cac hoat dong d§u tu tai san c6 dinh; Laisuat cho vay: duoc xac djnh tai thai di~m giai ngan v6n cho vay theo thong bao lai su~t cho vay cua Ngan hang trong tung thai ky va duoc ghi tren gi~y nhan no; Bien phap dam bao khoan vay:C§m c6 tai san la tien gui cua Khach hang vaJho~c ben thu' ba tai ngan hang voi ty I~ (gia trj tai san/dir no cho vay thirc t€) t6i thieu tai moi thai di~m la 100%; T<;Iithai di~m 30106/20 I9 s6 duno vay ngan han la: 8.670.992.800 d6ng.

(2) Vay Ngan hang TMCP Qu6c t~ Vi~t Nam - Chi nhanh D~k L~k gAm cac hop dAng sau:

- Khoan vay Ngan hang TMCP Quoc t€ Viet Narn - CN D~k Lak theo Hop dong tin dung s6 03 I .HDTD.4 IO. 16 ngay 12/09/2016; H<;Inmuc tin dung la 28.000.000.000 d6ng ( Hai rnuoi tam tyd6ng); Thai han cho vay la 84 thang; Muc dich vay: tai tro bu d~p v6n chu so htru; Lai su~t vay 7%/nam; Hi san dam bao khoan vay: Cam c6 tai san la tien gui cua Khach hang va/hoac ben thu'ba t<;lingan hang voi ty I~ (gia trj tai san/du nc cho vay thuc t€) t6i thi~u tai rnoi thai di~m la 100%; S6 dir tin dung d€n ngay 30106/2019 la 25.57 I .000.000 d6ng, s6 du no g6c phai tra trongnam toi la 100.000.000 d6ng.

(3) Vay Ngan hang TMCP Sai Gon - Ha NQi Chi nhanh Phnom Penh theo hop dAng cho vay sau :

- Hop d6ng s6 OI/HDHM-PN/SHB PHNOMPENH ngay 29/02/2012 voi cac dieu khoan chi ti€t sau: H<;Inmire tin dung: 5.000.000,00 USD; Muc dich vay: Cham soc va rong rnoi cay cao su;Thai han cho vay: 120 thang; Lai su~t cho vay: 3,5%1 nam; Cac hinh thtrc bao dam tien vay: Tin chap; S6 dir nq g6c tai 30106/2019 la 500.000 USD tuong dirong 11.903.782.350 VND, s6 nophai tra trong ky tai la 0 USD.

- Hqp d6ng s6 33/HDTDTDH-PN/SHB PHNOMPENH-DONG PHU KRATIE ngay 15/12/2013 vai cac dieu khoan chi ti€t sau: H<;Inmlrc tin d\lng: 7.000.000,00 USD; M\lc dich vay: Tri~nkhai d§u tu· dv an tr6ng mai va cham s6c 5.900 ha cao su t<;lihuy~n Sambour, tlnh Kratie; Thai h<;lncho vay: 120 thang; Lai su~t vay: Dieu chlnh 6 thang 1 I§n, lai su~t hi~n t<;lila 6%/nam; Cachinh thuc bao dam tien vay: Hi san hinh thanh trong tuang lai, thu bao lanh cua T~p doan cao su Vi~t Nam va Cong ty m<;:;S6 du nq g6c t<;li30106/2019 la 3.553.329,63 USD tu'O'ng du'O'ng84.596.125.064 VND, s6 nq phai tra trong ky tai la 965.441,63 USD.

35

J JCONG TY CO PHAN CAO SU DONG PHUxs Thu~n Phu, Huyen Dong Phu, Tinh Binh Phuoc

Bao cao tai chinh hop nhfitCho ky k~ toan tir ngay 0 1101/20 19 d~n ngay 30106/2019

- HQ"pd6ng s6 504/HDTDTDH-PN/SHB PHNOMPENH-DONG PHU KRATIE ngay 29/09/2014 voi cac dieu khoan chi ti~t sau: H<;Inmire tin dung: 16.530.000,00 USD; Muc dich yay: Tri~nkhai dfiu tu du an trong rnoi va cham sac 5.900 ha cao su tai huyen Sambour, tinh Kratie; Thai han cho yay: 120 thang; Lai suat yay: Di~u chinh 6 thang I lfin, lai suat hien tai la 6%/nam; Cachinh thuc baa dam ti~n yay: Tai san hinh thanh trong tuong lai, thu baa lanh cua Cong ty Illy; S6 dir no g6c ta: 30106/2019 la 1.378.477 USD tuong duong 32.818.180.365 VND, s6 nc phai tratrong ky toi la 275.783,55 USD.

- HQ"pd6ng s6 147120 I 811IDTD-PN/SHB.21 0.000 ngay 04110/20 18 vo'i cac di~u khoan chi tiet sau: H<;InIllUCtin dung: 1.000.00,00 USD; Muc dich yay: Tri~n khai dfiu nr du an trong rnoi vacham sac cao su tai huyen Sarnbour, tinh Kratie; Thai 11<;Incho yay: 120 thang; Lai su<h yay: Di~u chinh 3 thang 1 lfin, lai sufit hien tai la 6%/nam; Cac hinh thirc baa dam ti~n yay: Tai san hinhthanh trong tirong lai, thu baa lanh cua Cong ty my; S6 dir no g6c tai 30106/2019 la 850,000.00 USD tuong dirong 20.236.429.995 YND, s6 no phai tra trong nam toi la 0 USD.

(4) Yay Ngan hang TMCP Ngoai thurrng Yi~t Nam - CN Blnh Phurrc theo hop dang cho yay sau:

- HQ"pd6ng cho yay theo du an dfiu tu s6 026DA 17 ngay 30108/2017, voi cac di~u khoan chi ti~t sau: H<;Inrmrc tin dung: 5.268.000 USD; Muc dich yay: Xay dung Nha may mu cao su D6ngPhu Kratie va cac cong trinh phu tro tai Vuong quoc Carnpuchia; Thai han cho yay: 84 thang; Lai suat cho yay: 3,7 .%/nam; S6 du no g6c tai thai di~m 30106/2019 la 1.968.000 USD tuongduong 45.952.800.000 YND; Hlnh thirc dam baa ti~n yay: La toan bQ s6 ti~n 25.000.000.000 YND va toan bQ lai ti~n gui phat sinh tai hop d6ng ti~n gui tai Ngan hang TMCP Ngoai thuongVi~t Narn - CN Binh Phuoc cua Cong ty C6 phan Cao su D6ng Phu.

- HQ"p d6ng yay v6n tin dung dfiu tu phat trien s6 09-2005/HDTD ngay 17/1112005; Muc dich yay: Tr6ng moi, cham sac YUan cay cao su ki~n thiet CO' ban; Thai han cho yay: 168 thang; Laisufit cho yay: 7,8%/nam; Hinh thirc dam baa ti~n yay: Tai san hinh thanh tir dir an; T<;Iithai di~m 30106/2019 s6 dir no g6c la 2.083.000.000 VND.

36

1 1 1 1 1CONG TY co PHAN CAO SU DONG PHU

Xli Thuan Phu, Huyen D6ng Phu, Tinh Sinh Phuoc

Bao cao tai chinh hQ"Pnh~tCho ky kS toan nr ngay 01/01/2019 dSn ngay 30106/2019

21. Van chii so' huua. Bang dai chi~u bi~n dQng van chii so' hfru

CiingLoi tch e6 (tongkhon/? ki€m sodt

Chenh I~eh I)! girihfjj aoai

Quji diiu Ill'pluit trien

Lai nhutin.; t11l;i

Von gopctia chu sif hiiu

Thiing dt«van cO ohiin C6 phi€u qujiCM lieu

S6 dU'd~u nam trurrc 430.000.000.000 147.271.822.000 (126.980.054.347) 64.722.999.285 1.049.687.991.892 514.919.197.189 547.445.341.153 2.627.067.297.172

J:!!J_g!!:.~!1_g-"-_~_rntru'Q~______________ 0 0 O_l.? .40Q.:1,g4.792 ~_!~.?.11_:~~9.~2} ._.....~~Q.:!!_~:L~.:..~ ._Il:! 90.~!Q:~l_22'§.:2~0.8 74.:..52~__ Ta'.1.g_,,-6n lr()-,~g_'.1.am n~)' .._..__.._ _ _ .._.._. {i...:_OOO.OOO.OOO 6. O~Q:pOO.OOfL_~iii t!:I!.'!8...!!!!..'!!..!!:'!..?'~__ .._.._. . . _ _ ...__ ._ _ .. .__ ___ ....Jj5. 3..HLHO·.~LL C309.82L./ 79)__ __?.~5.JJ}§:J 17:..9~L/~J1E!~P{~4Lr.qJ_'.~!11!..ql!.... .___ . .. __ 21.717.342_.7_91_ .. __lL? I Z}:!2,~2L......TJ!'!'g cl..I!.q!I.'IX~~!t!4i.~ql!.qql!._ _ _ _. ..________J?:J9?..:_Q1.§.§? §. _. __ __ .. . ..LI.)QQJH~9......_2J§rgJ..§}J?J __

TJ1(/Xt!?L!':I!.'.!ggiql!.(!iq!~".4.'!E!11i§?:/1q:~1 . .. .. ............___ J.:..?2.?.J?5.:2!..1....._ . . ........_ ......?:Q§1.:2.:!§~QJ___ ....._ .6.357.92./.515.....9.i.~.!T1!.~.().'1.g'1..~!T1!EIJ·~:I:...... 0 0 0 0 0 (~~~.:.§?.9..:Q~~:.!..9.§) {~Q:~~~.:2Q~:§~§) {~.§9..:Q§.!..:.2.~2.:Q~.~.)_.

giq'.!1 __".4!!.!'.:I!.'!g..'.!C!.'.'.1'.~(/X.......___. __ ........__________. __ __IL?'QQ:QQQ"QQQ)__ {~:?QQ·gQQQ9QL_f!1!f!£4..!!!..c..__________ .__ _.._.. ..__ . _. ..__ ._.J?9J!J5}] 9?P:QQQL __JL§'§QJ!QO. o..gg) C?g~:?..P~:2~9J!J2QLTglll ung c6 !!!~ (160.499.160.000) (160~:!J.2:!JjO.OQ9J._

Ji[ch q!!LKT. PL ------------f-----.-----j.--------I---------\--------I--- . I._.(IL~6:::..5:.:..7_~0:::9.::::...35::'~2':.:....4::.c0~~L__ (8?5.652.3I I) (Mj. 535,:OO'/l.!.§l ___Tjicl!..,q!ti. dd.!.t...!~PT __ -1. 1 (21.717.349. 791) J_?LZ!J3./~!..91) __T!?qy...A4L!ronggi..(I!!..c!f.q!1.~4nclui .~ct!?0L . 1__________ (6.357.92.f.515L __ j§·35J.:2l_L?..! 5)_Giani khdc (/29.272.000) (119.328.000) (2./8.600.000)S6 duocu6i nam trutrc 430.000.000.000 147.271.822.000 (126.980.054.347) 82.123.024.077 1.071.405.341.683 306.653.302.107 544.252.747.154 2.454.726.182.674

S6 duod~u nam nay 430.000.000.000 147.271.822.000 (126.980.054.347) 82.123.024.077 1.071.405.341.683 306.653.302.107 544.252.747.154 2.454.726.182.674

_!~'1.g_~~()'1.g~t-"--~y____. __.__ 0__ !L .._... Q.. .J!..__ ~~~83.414.928 ..§.§.77?.:..~~~.605 ~:~Q~}_~:Z~L __ !1~:!§_6.:2~7.~§.~

J::'.i!i.!'~9..'.1gJ<j:.!~qy_______ .. __Ji6. 779.253.605__ __ ·!.:l...H.: 1./ I·]J}L __ 2Lrz.~?":_:jJ-I·?!}X_p...{!0.?.f!!!.iLI.einhu2.!'!...._. ...._.. ... _ 25.883../14.928 1.2 50.117. 528_~L~I~)3? ./56_

__9 ia_I!I.-!!.onK_~.LI1~.L_ ._.._..__ 0 . Q..._____ 0 (5.010.212.537) 0 ~6.22..6.535.85QL _J!_8.83~.519~055) _1I.~O'.Jj_1..:~67.442Lg@./~Z.c.!I!.C..!11IX~'.Lt!6itcJ.f!£a.....l!___________ . . .._ (5.0 I 0.212.53 7) . ._.__________j3. 568.8-!}.:l/JL j§.. 57!!JJJ1:?:!§LTELc,,!IQz.IYJ!..4z.z.!z.c?..T __ _ __ . _____________________. ___ . __._.__________ ._ .. . _.. .. i?5. ~§.L87?:}}!!.L....iU 51 ~§..q"L!.?J. ..f~ZJ}L~}~:!.5..§L

Tra c6 tuc _ _.._......... . _ _ __ __.__.._ _ __ _ (i.9:.L?L?2Q:gP9L Ct.Li?9:QP99P9L .J~~.l§-!·.?2.9:PQq) .Tfiq!1q!I2.~/!e..11tI11{:?:'!gllg~Z.:iJ..'!Q~P..!:!.J?IL9qg·9Q9L(?JIP9PPQQLTrich quy KT, PL (60.078.873.5/1) (85./.0/5.727) (60.932.889.238)S6 duocu6i ky nay 430.000.000.000 147.271.822.000 (126.980.054.347) 77.112.811.540 1.097.288.756.611 267.136.019.862 530.922.486.831 2.422.751.842.497

37

CONG TY co PHAN CAO SU DONG PHUXa Thuan Phu, huyen D6ng Phu, tinh Sinh Phuoc

Bao cao tai chfnh ho'p nh§t

Cho ky k~ toan nr ngay 01/01/2019 d~n ngay 30106/2019

b. Chi ti~t vBn d§u tu cua chu so' hu'u

Tap dean Cong nghiep Cao su Viet Nam

C6 phieu guy

Cac c6 dong khac

CQng

c. Cac giao djch v~ vBn vo'i cac chii so' hfru va phan phBi c6 tire,chia IQ'i nhuan

- V 6n d~u ttr cua chu s6 hfru

V 6n g6p d~u nam

V6n g6p tang trong ky

V 6n g6p giam trong ky

V6n g6p cuoi ky

- C6 tire, loi nhuan da chia

cs tuc, loi nhudn chia tren 19'inhudn kj; trutrc

d. C6 phi~u

S6 luong c6 phieu dang ky phat hanh

S6 luong c6 phieu da ban ra cong chung

+ cdphieu phd thong

+ co phieu uu aiii

S6 hrong c6 phieu duoc mua, ban lai

+ cdphieu pho thong

+ cdphieu uu aiii

S6 luong c6 phieu dang luu hanh

+ cdphieu pho thong

+ cdphieu uu aiii

e. Cac quy ciia doanh nghi~p

Quy d~u nr phat trien

CQng

22. Cac khoan rnuc ngoai Bang Can dBi k~ toan hop nh§t

a. Hi san nh~n giu' hQ

Thanh pham, hang h6a nhan giu h9

Mu Latex HA

Mu SVR CV 60

Mu SVR3L

Mu SVR 10

Mu ngoai I¢

Mu gia cong cho ben ngoai

38

CuBi ky

240.000.000.000

28.752.100.000

161.247.900.000

240.000.000.000

28.752.100.000

161.247.900.000

430.000.000.000 430.000.000.000

Ky nay Ky trurrc

430.000.000.000 430.000.000.000

0 0

0 0

430.000.000.000 430.000.000.000

40.124.790.000 200.623.950.000

40.124.790.000 200.623.950.000

CuBi ky D§U nam

43.000.000 43.000.000

43.000.000 43.000.000

43.000.000 43.000.000

0 0

2.875.210 2.875.210

2.875.210 2.875.210

0 0

40.124.790 40.124.790

40.124.790 40.124.790

0 0

CuBi ky f)§u nam

1.097.288.756.611 1.071.405.341.683

1.097.288.756.611 1.071.405.341.683

Cu6i ky f)§u nam

Kg Kg

0 473.820

0 0

0 244.960

1.260 156.940

0 7.500

0 191.770

CONG TY CO PHAN CAO SU DONG PHUxa Thu~n Phll, huyen Dong PM, tinh Binh Phuoc

Bao cao tai chinh hop nhfttCho ky ke toan tir ngay 0 I/O 1120 19 den ngay 30/0612019

b. Ngo~i t~ cac loai

Dong Dollar Mji (USD)

Cu6i ky Dftu nam

1.375.495,64 1.578.561.82

c. NQ' kho doi da xu' Iy- Cac khoan cong no' phai thu khach hang

Cu6i ky Dftu nam

1.080.946.000 1.080.946.000

VI. THONG TIN BO SUNG CHO cAc KHOAN Ml)C TRiNH BAY TRONG BAO CAO KET QuA HO~T DONGKlNH DOANH HQ'P NHAT

02. Cac khoan giam tru' doanh thu

Hang ban bi tra lai

Dan vi tinh: VND

Ky nay Ky truce

216.121.794.195 212.654.804.353

13.153.272.352 15.312.208.218

4.481.199.538 7.839.553.394

1.350.666.000 1.919.143.103

97.047.639.981 154.112.829.770

332.154.572.066 391.838.538.838

Ky nay Ky truce

51.519.091 0

51.519.091 0

Ky nay Ky trutrc

216.070.275.104 212.654.804.353

13.153.272.352 15.312.208.218

4.481.199.538 7.839.553.394

1.350.666.000 1.919.143.103

97.047.639.981 154.112.829.770

332.103.052.975 391.838.538.838

Ky nay Ky trurrc

190.556.667.576 178.813.962.006

9.331.308.478 16.395.996.678

I. 719.834.277 5.579.871.112

8.779.585.713 10.439.426.231

1.350.666.000 1.658.614.435

(507.634.622) (224.708.074)

211.230.427.422 212.663.162.388

01. T6ng Doanh thu ban hang va cung dp djch vu

Doanh thu ban thanh pham

Doanh thu kinh doanh b~t dong san

Doanh thu cung cap dich VI,!

Doanh thu tlr hoat dong khac

Doanh thu cay cao su thanh Iy

CQng

CQng

03. T6ng Doanh thu thuftn ban hang va cung dp djch vI}

Doanh thu ban thanh pham

Doanh thu kinh doanh b~t d(>ng san

Doanh thu cung dp dich VI,!

Doanh thu ill hoat d(>ng khac

Doanh thu cay cao su thanh Iy

CQng

04. Gia v6n hang ban

Gia v5n cua thanh pharn da ban

Gia v5n cay cao su thanh IyGia v5n cua dich VI,! da cung dpGia v5n kinh doanh b~t d(>ng san dclu tu

Gia v5n khac

Dir phong giam gia hang t6n kho

CQng

39

CONG TY CO PHAN CAO SU DC>NG PHU

Xa Thuan Phu, huyen f)6ng Phu, tinh Binh PhuocBao do tai chinh hop nh~t

Cho ky kS toan tir ngay 01/01/2019 dSn ngay 30106/2019

05. Doanh thu hoat <1i}ngtai chinh

Lai ti€n glri, ti€n cho vay

C6 nrc, loi nhuan duoc chia

Lai ban ngoai t~

Lai chenh lech ty gia da thuc hien phat sinh trong ky

Lai chenh I~ch ty gia danh gia lai cu6i ky

Ci}ng

06. Chi phi tai chinh

Lai tien vay

L6 do ban ngoai t~

Lai chenh lech ty gia da thuc hien phat sinh trong ky

L6 chenh lech ty gia chua thuc hien

Dl,I' phong giarn gia chirng khoan kinh doanh va t6n thftt d§u tLI

Ci}ng

07. Chi phi ban hang

Chi phi nhan vien ban hang

Chi phi v~t lieu, bao bi

Chi phi khau hao TSCf)

Chi phi dich VI) mua ngoai

Chi phi khac bang ti€n

Ci}ng

08. Chi phi quan Iy doanh nghi~p

Chi phi nhan vien quan Iy

Chi phi v~t lieu, dung cu, d6 dung

Chi phi khau hao TSCf)

Chi phi - ThuS, phi va I~ phi

Chi phi dich VI) mua ngoai

Chi phi bang ti€n khac

Chi phi du phong/Hoan nhap dir phong

Ci}ng

09. Thu nh~p khac

Thu nhap tir thanh Iy tai san

Thu nhap tir d€n bu, b6i thuong

Thu nhap khac

Thu nhap nr thanh Iy hop d6ng cho thue

Thu nhap ill ban phe lieu, pallet

Ky nay Ky trurrc

26.458.020.832 27 .651.766. 'i 16

0 1.193.200.000

0 35.082.000

967.672.027 1.390.696.109

4.833.274 909.586.968

27.430.526.133 31.180.331.593

Ky nay Ky trutrc

8.917.481.256 5.214.591.577

0 274.000

177.730.674 3.664.739.066

2.354.806.548 45.788

3.720.669.035 137.638.275

15.170.687.513 9.017.288.706

Ky nay Ky truce

1.398.648.748 1.849.788.849

352.720.675 458.089.353

77.636.578 51.518.025

4.322.285.598 2.746.310.060

346.333.095 274.407.645

6.497.624.694 5.380.113.932

Ky nay Ky trurrc

13.379.736.759 11.814.817.623

1.797.080.737 1.563.865.165

2.485.625.773 2.774.374.256

1.215.132.588 983.912.113

1.711.199.339 841.561.175

10.809.134.027 12.258.229.054

39.739.722 6.677.796.341

31.437.648.945 36.914.555.727

Ky nay Ky truce

15.127 .852.992 210.090.909

2.477.810.089 24.537.689.734

777 .286.289 1.815.706.973

0 609.356.751

769.027.382 855.457.600

40

CONG TY CO PHAN CAD SU DONG PHUXa Thuan Phu, huyen Dong Phu, tinh Binh Phuoc

BaD cao tai chinh hop nhfitCho ky k~ toan tu ngay 01/01/20 19 d~n ngay 30106/2019

09. Thu nh~p khac (ti~p theo)

Thu nhap tir I19P tac kinh doanh d§u nr chuoi

Thu nhap tir h6 tro sau benh

Thu nhap tir nhirong quyen khai thac mu

Thu nhap nr ban nuoc sinh hoat

CQng

10. Chi phi khac

Chi phi khac

Chi phi ti~n dien, nuoc

Chi phi tir ban thung pallet

CQng

11. Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh

Chi phi thue TNDN tai Cong ty my

Chi phi thue TNDN tai cac Cong ty con

CQng thu~ TNDN U'o'C tlnh phai nQp

12. Chi phi thu~ thu nh~p doanh nghi~p hoan l'.li

Thu~ TNDN hoan l'.li phai tra

se dir d~u namThu~ thu nhap hoan lai phai tra phat sinh tir cac khoan chenh I~ch tarnthai chiu thueThu nhap chiu thu~ TNDN hoan lai phat sinh tir viec hoan nhap thueTNDN hoan lai phai tra

CQng

Chi phi thu~ thu nh~p hoan l'.li tinh vao BaD cao KQKD

Hoan nh~p thue thu nhap hoan lai phai tra

CQng

Ky nay Ky trurrc

1.081.560.606 0

1.209.075.665 0

866.150.000 0

1.251.687.618 995.167.637

23.560.450.641 29.023.469.604

Ky nay Ky trutrc

528.677 .533 1.747.824.453

889.062.547 821.404.168

1.029.771.387 1.152.535.90 I

2.447.511.467 3.721.764.522

Ky nay Ky trurrc

20.817.015.080 38.191.314.505

4.238.406.282 2.847.792.143

25.055.421.362 41.039.106.648

Cu6i ky D§u narn

1.377.821.920 2.210.690.762

0 0

221.313.537 (832.868.842)

1.599.135.457 1.377.821.920

Ky nay Ky truce

221.313.537 (456.364.516)

221.313.537 (456.364.516)

13. Lai CO' ban tren c6 phieuVi~c tinh toan lai co ban tren cl, phieu co thS phan ph6i cho cac cl, dong sa hiru cl, phan phl, thong cua Cong ty diroc thuchien dira tren cac s6 lieu sau:

L9'i nhuan k~ toan sau thu~ thu nhap doanh nghiepCac khoan di~u chinh tang hoac giam 19'inhuan k~ toan dS xac dinh19'inhuan phan bl, cho cl, dong sa huu cl, phieu phl, thong

Cac khoan di~u chinh tang

Cac khoan dieu chinh giarn

L9'i nhuan phan bl, cho cl, dong sa hifu cl, phieu phl, thong

ce phieu phl, thong dang luu hanh

Lai co' ban tren c6 phi~u

Lai suy giam tren c6 phieu

41

Ky nay Ky trurrc

86.779.253.605 146.683.928.621

oo

86.779.253.605

40.124.790

oo

146.683.928.621

40.124.790

2.163 3.656

2.163 3.656

CONG TY CO PHAN CAO SUDONG PHOXa: Thuan Phu, huyen Dong Phu, tinh Binh Phuoc

Bao cao tai chinh hop nhfttCho ky k€ roan tu ngay 01/01/2019 d€n ngay 30106/2019

Cong ty chira co du tinh trich Quy khen thuong, phuc 19'iva Quy khen thuong Ban di~u hanh tren L9'i nhuan sau thue tai cacthai di€m I~p Bao cao tai chinh h9'P nhat.

14. Chi ph! san xuftt kinh doanh theo y~u t6

Chi phi nguyen lieu, v~t li~u

Chi phi nhan cong

Chi phi khau hao tai san c6 dinh

Chi phi dich vu mua ngoai

Chi phi khac bang ti~n

Ky nay Ky trutrc

65.923.207.643 63.263.541.943

90.490.081.828 100.203.165.598

41.762.505.686 30.262.908.642

15.572.209.926 16.821.989.532

33.586.268.937 42.494.685.792

247.334.274.020 253.046.291.507Ci)ng

VlI. THONG TIN BO SUNG CHO cAc KHOAN MI,JCTRiNH BAY TRONG BAo cAo LU"UCHUYEN TIEN TtHOP NHA.T

01. S6 ti~n di vay th •••·c thu trong ky

Ti~n thu tir di vay theo kh€ uoc thong thuong

Ci)ng

Ky nay

Don vi tinh: VND

Ky trurrc

119.079.072.481 22.499.320.000

119.079.072.481 22.499.320.000

02. S6 ti~n da th •••·c tra g6c vay trong ky

Ti~n tra no g6c vay theo kh€ uoc thong thuong

Kynay Ky trutrc

30.518.114.020 7.276.071.249

Ci)ng 30.518.114.020 7.276.071.249

VIII. cAc THONG TIN KHAc

01. Nhfmg khoan nQ'ti~m tang

Khong phat sinh b§t ky khoan no tiern tang nao phat sinh tir nhfrng su kien da: xay ra co th€ anh huang d€n cac thong tin da:duoc trinh bay trong Bao cao tai chinh h9'P nhat ma Cong ty khong kiern soat duoc hoac chira ghi nhan,

02. Nhung s•••·ki~n phat sinh sau ngay k~t thuc ky k~ toan

Khong phat sinh b§t ky SI! ki~n nao co th€ anh huang d€n cac thong tin da: duoc trinh bay trong Bao cao tai chinh h9'P nh§tcling nhu co hoac co th€ tac dong dang k€ d€n hoat di)ng cua Cong ty.

03. Thong tin hoat di)ng lien t •••c

Khong co b§t ky sir kien nao gay ra su nghi ngo 1611v~ kha nang hoat di)ng lien tuc va Cong ty khong co y dinh cling nhu buocphai ngirng hoat dong, hoac phai thu hep dang k€ qui mo hoat di)ng cua minh.

04. Nghi~p v•••va s6 duovO'icac hen lien quan

Trong ky Cong ty da:co cac giao dich chu y€u voi cac ben lien quan nhir sau:

a. Cac ben lien quan

Trong ky k€ toan tu ngay OliO 1/2019 d~n ngay 30106/2019, ben sau day diroc nhan bi€t la ben lien quan cua Cong ty:

Ten gQi f>ja di~m Quan h~

Tap dean Cong nghiep Cao su Vi~t Nam

Cong ty CP Cao su 06ng PM 0~k Nong

Cong ty CP Khu cong nghiep B~c D6ng Phl!

Thanh ph6 H6 Chi Minh

Tinh 0~k Nong

Tinh Binh Phuoc

Cong ty me

Cong ty con

Cong ty con

42

CONG TV co PHAN CAO SU nONG PHU

Xa Thuan Phu, huyen D6ng Phu, tinh Binh Phuoc

Bao cao tai chinh hop nh~tCho ky kS toan tLI"ngay 01/01/2019 den ngay 30106/2019

Ten gQi Quan h~

Cong ty CP Cao su Ky thuat D6ng Phu Tinh Binh PhuocVuong quocCampuchia

Tinh Binh Phuoc

Cong ty con

Cong ty CP Cao SLID6ng Phu Kratie

Cong ty CP G6 D6ng Phu .

Cong ty con

Cong ty con

b. Nghi~p VI}vO'i cac ben lien quan

Ben lien quan Nghi~p vI} S6 ti~n

Tap do an Cong nghiep Cao SLIViet Narn Phai tra c6 nrc 24.000.000.000

96.000.000.000Thanh toan ti~n chi tra c6 tire

Ban mu cao su 12.087.136.000

Cong ty CP Cao SLIDong Phu D~k Nong Phai thu tien gia cong mu cao su

Ban phS lieu, pallet

844.954.050

77.034.800

Cong ty CP Khu cong nghiep B~c D6ng Phu

Ban ruroc sinh hoat

C6 tire nam 2018

239.123.809

Cong ty CP Cao su Ky thuat D6ng PhuBan mu cao su

10.200.000.000

7.650.000.000

8.832.000.000

34.520.000

6.000.000.000

C6 tire nhan diroc

Cong ty CP Cao su D6ng Phu Kratie

Cong ty CP G6 D6ng Phu

Ban mroc sinh hoat

T<;Imung tien v6n kinh doanh

C6 tire nhan duoc 3.640.000.000

c. Vao ngay 30/06/2019, cac khoan phai thu, phai tra cua Cong ty vO'i cac ben co lien quan dU'Q'c th~ hi~n nhu sau:

NQidung S6 ti~nNQ' phai tra

Tap doan Cong nghiep Cao su Vi~t Nam Phai tra ti~n c6 tire 24.000.000.000

d. Giao djch vO'i cac thanh vien chu ch6t

Thu lao HQi dang quan tr]

S6 d~u narn

S6 phai tra trong ky

S6 da tra trong ky

S6 con phai tra cu6i ky

Ky nay Ky trtnrc

o120.000.000

(60.000.000)

120.000.000

( 120.000.000)

60.000.000 o

Thu nh~p cua Ban Tang Ciarn d6c va K~ toan trutmg

Ti~n hrong, BHXH, BHYT, BHTN

Ti~n thuong

CQng

Ky nay Ky trurrc

688.722.702

o570.000.000

o688.722.702 570.000.000

43

1 I 1 1CONG TV CO PHAN CAO SU DONG PHU

Xii Thuan Phu, huyen £)6ng Phu, tinh Blnh Phuoc

Bao cao tai chinh ho'p nh:1tCho ky k€ toan tu ngay 01/01/2019 d€n ngay 30106/2019

05. Bao cao bQ ph~n

Theo Iinh vue kinh doanh:

Kinh doanh Kinh doanh ban Tang cQng toanmu cao su cay cao su Cac hoat oQng khac doanh nghi~p

VND VND VND VND

Doanh thu thuan tir ban hang ra ben ngoai 187.000.745.119 97.047.639.981 48.054.667.875 332.103.052.975

LQ'i nhuan tu hoat oQng kinh doanh 19.509.259.544 88.537.504.387 12.825.861.622 120.872.625.553

T6ng chi phi mua TSC£) 279.341.039.406 0 7.199.990.831 286.541.030.237

Hi san bQ phan 1.696.671.385.900 267.166.442.776 560.774.577.545 2.524.612.406.221

Hi san kh6ng phan b6 0 0 0 1.078.924.108.863

T6ng tai san 1.696.671.385.900 267.166.442.776 560.77 4.577 .545 3.603.536.515.084

NQ' phai tra bQ phan 451.022.059.903 22.831.160.869 639.957.096.902 1.113.810.317.674

NQ' phai tra kh6ng phan b6 0 0 0 72.462.853.907

T6ng nQ' phai tra 451.022.059.903 22.831.160.869 639.957.096.902 1.186.273.171.581

Theo khu vue oja Iy:

T6ng cQng toanNQi dia Xuc1t kh~u doanh nghi~p

VND VND VND

Doanh thu thuan tir ban hang ra ben ngoai 251.298.622.725 80.804.430.250 332.103.052.975

Hi san bQ phan 0 0 3.603.536.515.084

Tong chi phi rnua TSC£) 0 0 286.541.030.237

44

CONC TV CO PHAN CAO SU DONC PHUXa Thuan Phu, huyen 86ng Phu, tinh Binh Phuoc

Bao cao tai chinh hop nh:h

Cho ky k~ toan nr ngay 01/01/20 19 d~n ngay 30106/2019

06. Cong CI.I tai chinh

Cac loai cong cu tai chinh cua Cong ty

Cia tr] s6 sach

D~u nam CuBi kyA. Tai san tai chinh

Cia gBcCia gBc Dlf phong

Tien va tuong dirong ti~nPhai thu khach hang, phaithu khac

Cac khoan cho vay

8~u tu ngan han

D~u tu dai han

CQng

277.153.634.984 o 203.198.282.161

125.645.552.329

638.942.068

563.466.794.287

301.769.180.445

(10.017.795.551)

oo

(19.774.509.365)

(29.792.304.916)

146.279.023.583

638.942.068

693.412.871.733

205.869.180.445

1.268.674.104.113 1.249.398.299.990

B. NQ'phai tra tai chinh

Dlf phong

o

(9.897.151.541)

oo

(23.495.178.400)

(33.392.329.941 )

Chi tr] s6 sach

D~u nam

Phai tra nguoi ban, phai trakhac

Chi phi phai tra

Yay va no

CQng

226.150.885.109

12.173.429.596

238.112.967.472

476.437.282.177

CuBi ky

145.238.388.819

12.620.471.760

327.932.310.574

485.791.171.153

Tai san tai chinh va no phai tra tai chinh chua dircc danh gia lai theo gia trj hop Iy tai ngay k~t thuc nam tai chinh do Thong tir210/2009/TT-BTC va cac quy djnh hien hanh yeu cfru trinh bay Bao cao tai chinh va thuyet minh thong tin d6i voi cong cu taichinh nhirng khong dtra ra cac huang d~n nrong duong cho viec danh gia va ghi nhan gia tri hop Iy cua cac tai san tai chinh vano phai tra tai chinh, ngoai tnr cac khoan trich I~p du phong no phai thu kh6 doi va dir phong giam gia cac khoan d~u tu clurngkhoan dii duoc neu chi ti~t tai cac Thuyet minh lien quan.

Quan 1y rui ro tai chinh

Rui ro tai chinh cua Cong ty bao g6m rui ro thi tnrong, rui ro tin dung va rui ro thanh khoan, Cong ty dii xay dung h~ thongkiSm soat nharn dam bao Sl! can bang (y rmrc hop Iy gifra chi phi rui ro phat sinh va chi phi quan Iy rui roo Ban Giam d6c Congty c6 trach nhiem theo doi quy trinh quan Iy rui ro dS dam bao sir can bang hop Iy gifra rui ro va kiSm soat rui roo

a. Rui ro th] trmrng: Hoat d(>ng kinh doanh cua Cong ty se chu yeu chju rui ro khi c6 sir thay d6i v~ gia, tY gia h6i doai va liiisuat.

- Rui ro vJ gia: Cong ty chiu rui ro v~ gia cua cac cong cu v6n phat sinh tir cac khoan d~u tir c6 phieu ngan han va dai han dotinh khong chac chin v~ gia nrong lai cua c6 phieu d~u nr. Cac khoan d~u nr c6 phieu dai han duoc nam gifr voi muc dichchien hroc lau dai, tai thai diSm k~t thuc nam tai chinh Cong ty chira c6 k~ hoach ban cac khoan d~u nr nay.

- Ru! ro vJ ty gia h6i doai: Cong ty chiu rui ro v~ tY gia do gia tri hop Iy cua cac luong ti~n trong nrong lai cua m(>t cong cu taichinh se bien d(>ng theo nhfrng thay d6i cua ty gia ngoai t~ khi cac khoan vay, doanh thu va chi phi cua Cong ty duoc thirc hienbang don vi ti~n t~ khac voi d6ng Viet Nam.

- Ru! ro vJ !3i sudt: Cong ty chiu rui ro v~ liii suat do gia tri hop ly cua cac luong tien trong nrong lai cua mot cong cu taichinh se bien d(>ng theo nhtrng thay d6i cua liii suat thi tnrong khi Cong ty c6 phat sinh cac khoan tien gui c6 hoac khong c6 kyhan, cac khoan vay va no chiu liii su~t tha n6i. Cong ty quan Iy rui ro liii suat bang each phan tich tinh hinh canh tranh tren thitnrong dS c6 duoc cac lai su~t c6 loi cho muc dich cua Cong ty.

45

CONG TV CO PH AN CAO SU -DONG PHU

xa Thu~n Phl!, huyen f)6ng Phl!, tinh Binh Phuoc

Bao cao tai chinh hop nh§tCho ky k€ toan nr ngay 01/0112019 d€n ngay 30/06/2019

b. Rui ro tin dung

Rui ro tin dung la rui ro rna mot ben tham gia trong mot cong cu tai ehinh hoac h9'P dong khong co kha nang thuc hien duocnghia VI) cua rninh d§n d€n t6n th<1tv~ tai ehinh eho Cong ty. Cong ty co cac rui ro tin dung tir hoat dong dong san xu<1tkinhdoanh (chu y€u d6i voi cac khoan phai thu khach hang) va hoat dong tai chinh (bao gom ti~n giri ngan hang, eho vay va caccong cu tai ehinh khac).

Tai ngay d~u nam Tu 01 nam tro' Tren 01 narn d~nxuong 05 nam

Ti~n va nrong duong ti~n 277.153.634.984 0Phai thu khach hang,phai thu khac 40.670.997.019 74.956.759.759

Cac khoan eho vay 0 638.942.068

f)~u nr ngan han 563.466.794.287 0r-

f)~u tir dai han 0 161.357.000.000

CQng 881.291.426.290 236.952.701.827

Tai ngay cu6i ky Tir 01 narn tro' Tren 01 nam d~nxuong 05 nam

Ti~n va tuong duong tien 203.198.282.161 0Phai thu khach hang,phai thu khac 136.381.872.042 0

Cac khoan eho vay 0 638.942.068

f)~u nr ngan han 693.412.871.733 0

f)~u tLIdai han 0 65.457.000.000

CQng 1.032.993.025.936 66.095.942.068

c. Riii ro thanh khoan

Tren 05 narn

ooo

120.637.671.080

120.637.671.080

Tren 05 nam

ooo

116.917.002.045

116.917.002.045

Tang cQng

o 277.153.634.984

115.627.756.778

638.942.068

563.466.794.287

281.994.671.080

1.238.881.799.197

Tang cQng

o 203.198.282.161

136.381.872.042

638.942.068

693.412.871.733

182.374.002.045

1.216.005.970.049

Rui ro thanh khoan la rui ro Cong ty gap kho khan khi thuc hien cac nghia VI) tai chinh do thieu v6n. Rui ro thanh khoan cuaC6ng ty chu yeu phat sinh tir viec cac tai san tai chlnh va ne phai tra tai ehinh co cac thai di~m dao han khac nhau. Thai hanthanh toan cua cac khoan no phai tra tai ehinh dua tren cac khoan thanh toan du kien theo h9'P d6ng (tren CO' sa dong ti~n cuacac khoan goc) nhu sau:

Tai ngay d~u nam Tu 01 nam tro' Tren 01 narn d~nTren 05 nam Tang cQngxuong 05 nam

Phai tra nguoi ban, phaitra khac 225.845.926.634 304.958.475 0 226.150.885.109

Chi phi phai tra 637.663.498 11.535.766.098 0 12.173.429.596

Vay va no 47.437.208.047 190.675.759.425 0 238.112.967.472

CQng 273.920.798.179 202.516.483.998 0 476.437.282.177

Tai ngay cu6i kyHI' 01 narn tro' Tren 01 nam d~n Tren 05 narn T6ng cQngxuong 05 nam

Phai tra ngiroi ban, phaitra khac 144.933.430.344 304.958.475 0 145.238.388.819

Chi phi phai tra 1.133.269.007 11.487.202.753 0 12.620.471. 760

Vay va no 136.404.541.580 191.527.768.994 0 327.932.310.574

CQng 282.471.240.931 203.319.930.222 0 485.791.171.153

C6ng ty eho rang mire do t~p trung rui ro d6i voi viec tra no la thap, C6ng ty co kha nang thanh toan cac khoan no d€n han tirdong ti~n tir heat dong kinh doanh va ti~n thu tir cac tai san tai chinh dao han,

46

CONG TY CO PHAN CAO SU DONG PHUxa Thu~n Phu, huyen D6ng Phu, tlnh Binh Phuoc


Cho ky k~ toan nr ngay 0 I/O 1/20 19 d~n ngay 30106/2019

07. S6 li~u so sanh

S6 lieu sO' sanh tren Bang Can d6i k~ toan va cac thuyet minh tuong ung la s6 lieu cua Bao cao tai chlnh hop nh~t cho nam taichinh k~t thuc ngay 31 thang 12 nam 2018 da duoc Chi nhanh C6ng ty TNHH Hang Kiern toan AASC kiern toan, Rieng S6lieu tren Bao cao k~t qua hoat dong kinh doanh hop nhat, Bao cao hru chuyen tiSn t~ hop nhat va cac thuyet minh nrong ung las6 lieu cua Bao cao tai chinh hop nhat da: diroc seat xet cho ky k~ to'an tir ngay 0 I101120 18 d~n ngay 30106/2018,

08. Phe duyet Bao cao tai chinh hop nhftt

..."

Cac Bao cao tai chinh hop nhat cho ky k~ toan tir ngay 01/01/2019 d~n ngay 30106/2019 cua C6ng ty duoc Ban T6ng Giamd6c phe duyet d~ ban hanh vao ngay 14/08/2019,

Tang Giarn d6c

H6 CircngNgU'{riI~p bi~u

VODuy Hu'o'ngBlnh Phuoc, Viet Nam

Ngay 14 thang 08 nam 2019

K~ toan truong

Pharn Ngoc Huy

)

47

'.,

Ho Chi Minh City Head Office2IF Indochina Park Tower,NO.4 Nguyen Dinh Chieu St.,Dakao Ward, District 1,Ho Chi Minh City, Vietnam

Tel: +84822200237Fax: +84 82 2200 265Email: [email protected]

Can Tho BranchA 1 • 28 Street 6, Ceng An Residence,Thanh Loi Area, Phu Thu Ward,Cai Rang District,Can Tho City, VietnamTel:+84 7103827888Fax: +84 71 0 382 3209Email: [email protected]

Northern BranchRoom 709, Sunrise Building,No.90TranThaiTongSt.,Dich Vong Hau Ward, Cau Giay Dist.,Ha Noi City, VietnamTel :02432002016

Email: [email protected]

Ha Thanh Branch12B/F, Hancorp Plaza,No. 72 Tran Dang Ninh 51.,Dich Vong Ward, Cau Giay Dist.,Ha Noi City, VietnamTel:+84 43 8373 666Fax:+84 43 2191 538Email: [email protected]

•

Central BranchNo, 670 Quang Trung 51.,Chanh Lo Ward, Quang Ngai City,Quang Ngai Province,VietnamTel:+84 55 3722 447Fax:+84 55 3722 447Email: [email protected]

www.pkf.afcvietnam.vn

AFC Vietnam Auditing Ce., Ltd. is a member firm of the PKF International Limited family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of anyindividual member or correspondent firm or firms.

Documents

PKF - Vietstockstatic2.vietstock.vn/data/HOSE/2019/BCTC/VN/QUY 2... · Cao su Vi~t Nam theo quyet dinh s6 344l/QD-BNN - DMDN ngay 13/11/2006 cua B9 Nong nghiep va P'hMtrien Nong then