1. cao...bao cao cua ban tong giam b6c ban tong gidm doc tap do&n cong nghifp cao su viet nam -...
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TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY CO PHAN
BAO CAO TAI CHINH HOP NHATQUY 3 NAM 2020
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TAP DOAN CONG NGHI$P CAO SU VIET NAM - CONG TY C6 PHANSo 236 Nam Ky Khdri NghTa, Phir6TiR 6, Quart 3, TP. H6 Chf Minh, CHXHCN Viet Nam
Myc LUC
TrangNOI DUNG
BAO CAO CUA BAN TONG GlAM DOC 1 -2
bAo cAo tai chink hop nhAt 3-66
bAng cAn doi ke toAn hop nhAt
bAo cAo ket quA hoat dQng kinh DOANH HOP nhAt
bAo cAo LUU CHUYfiN TIEN T$ HOP NHAT
BAN THUYfiT MINH BAO CAO TAl CHfNH HO? NHAT
3-6
7
8-9
10-66
★
TAP DOAN CONG NGHI$P CAO SV Vl$T NAM - CONG TV C6 PHANS6 236 Nam K</ Khai Nghia, Phiremg 6, Quan 3, TP. H6 Chi Minh, CHXHCN Vi6t Nam
BAO CAO CUA BAN TONG GIAM B6C
Ban Tong Gidm doc Tap do&n Cong nghifp Cao su Viet Nam - C6ng ty Co phan ten giao djch qudc te Vietnam Rubber Group - Joint Stock Company (ten viet tit: VRG), sau day gpi tit la TSp do&n’ trlnh biy Bdo cdo cua minh va Bio c&o t^i chinh hop nhit gitta nien d6 cua Tap do&n cho Quy 03 nSm 2020.
TAP DOANTap do4n Cong nghiep Cao su Viet Nam tien than T6ng Cong ty Cao su Vi?t Nam dir<?c th^nh lap theo Quyet dinh so 252/TTg ng^y 29/04/1995 cua Thu tudmg Chinh phu tren ca sd sip xip 4i cdc don vj qu6c doanh s&n xuit, lim th6ng, sir nghiep vk cao su thuoc trung uong v4 dia phirong. Tap doan Cong nghifp Cao su Viet Nam dirge chuyin doi tir m6 hinh Tong C6ng ty Nha nude sang t6 chuc hoat dong theo md hlnh Cong ty me - Cong ty con theo Quyet dinh so 249/2006/QB-TTg ng&y 30/10/2006 cua Thu tudng Chinh phu. Tap do&n C6ng nghiep Cao su Vi?t Nam dugc chuyen d6i tir mo hlnh Cong ty me - Cong ty con sang Cong ty tr&ch nhi$m hftu han mgt thinh vien do Nh^ nude l&m chu sd huu theo Quyet djnh s6 981/QB - TTg ngay 25/06/2010 cua Thu tudng Chinh phii.
Tap do^n Cong nghiep Cao su Viet Nam - C6ng ty TNHH M6t th^nh vien dugc cap Giiy chung nhan dang ky doanh nghiep Cong ty TNHH M6t thiinh vien so 0301266564, dang ky- lan dau ng^y 30/06/2010, dang ky thay doi lin 03 ng^y 04/03/2014Tir ng^y 01/06/2018 Tap doan Cong nghiep Cao su Vi?t Nam - Cong ty TNHH Mpt thanh vien chinh thuc chuyen d6i mo hlnh hoat dong sang Cdng ty C6 phin vdi ten goi la Tap doan C6ng nghiep Cao su Vift Nam - Cong ty Co phan theo Ghty chung nhan dang ky kinh doanh thay doi lan thu 04 ngay 01 thdng 06 nam 2018. V6n dieu le cua Tap doan sau khi chuydn thanh Cong ty c6 phin la 40.000.000.000.000 dong.
C6 phieu cua Tap doan dugc chip thuan giao dich trdn Thi trudng cdng ty dai chung chua niem yit (“UPCom”) vao ngay 27/07/2018 vdi ma chung khodn GVR.
Tir ngay 09/03/2020 Co phieu cua Tap doan giao dich tren Sd Giao djch Chung khodn Hd Chi Minh (“HOSE”) vdi ma chung khodn GVR.
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VSd 236 Nam Ky Khdi Nghia, Phudng 6, Quan 3, TP. Hd Chi Minh S6 177 Hai Bd Trung, phudng 7, quan 3, TP. Hd Chi Minh
0283 932 5235
• Tru sd chinh• Bia chi giao dich• Bien thoai
ya0283 932 5234 0283 932 7341
H0I ©6nG QUAN TRI, BAN KIEM SCAT VA BAN TONG GIAM BOC Thdnh vien cua Hdi ddng Qudn tri trong ky vd tai ngdy lap bdo cdo ndy nhu sau:
6ng Trdn Ngoc Thuan6ng Huynh Vdn BaoOng Trdn Buc Thuan6ng Pham Vdn ThdnhOng Hd Vdn KhuongOng Phan Manh HungOng Nguyen Hay
Cdc thdnh vien cua Ban kidm sodt trong ky vd tai ngdy Idp bdo cdo ndy nhu sau:
6ng Bd Khdc ThdngOng Tr&n Khdc ChungOng Giang Hoa Vu
Thdnh vien eda Ban Tong Gidm ddc trong ky vd tai ngdy lap bdo cdo ndy nhu sau:
Ong Huynh Vdn BaoLd Thanh Tu
Ong Nguyen Tien BucOng Tran Cdng KhaOng Truong Minh Trung Ong Ld Thanh HungOng Tran Thanh Phung
Fax
Chu tjch Thdnh vien Thdnh vien Thdnh vien Thanh vien Thanh vien Thdnh vidn
Truong ban Thdnh vien Thdnh vien
Tong Gidm doc Ph6 T&ng Gidm doc Phd Tdng Gidm ddc Phd Tdng Gidm ddc Phd Tdng Gidm d6c Phd Tdng Gidm d6c Phd Tong Gidm ddc
Ong
1
TAP DOAN CONG NGHI$P CAO SU Vl£T NAM - CONG TY C6 PHANSo 236 Nam Khai NghTa, Phu^ng 6, Quart 3, TP. H6 Chi Minh, CHXHCN Vigt Nam
KET QUA HOAX D0NG KXNH DOANH HOP NHAT
Lai nhuSn sau thug thu nhap doanh nghiep Qu^ 03 nam 2020 ciia Cong ty me Tap do&n 982.616.408.910 dong luy kg 9 thing dau nim 2020 li 1.611.156.543.596 dong.
CONG BO TRACK NHI^M CUA BAN TONG GIAM DOC b6i V0IBAO CAO TAX CHINK H0P NHAT
Ban Tong Giam doc Tip do in chiu trach nhigm ve vigc lip Bio cio tii chlnh hgp nhat gitta nign dp phin inh trung thyc, hop ly tlnh hlnh boat ddng kinh doanh hgp nhat va tinh hlnh lira chuyen ti£n te hgp nhit giQa nign do cua Tip doin. Trong qui trinh lip Bio cio tai chlnh hop nhit gitta nign d6, Ban T6ng Giim d6c Tip doin cam ket da tuin thu cic yen clu sau:
• Xiy dung, duy tri kigm soit noi bo ma Ban T6ng Giim d6c vi Ban quin tri Tip doin xic djnh li can thigt de dam bao cho vi$c lap vi trinh biy Bio cio tii chlnh hop nhat giOa nign do kh6ng c6n sai s6t trong ygu do gian lin hoic do nhim lin;
• Lira chon cic chlnh sich kg toin thlch hop vi ip dung cic chlnh sich niy mgt cich nhat quin;• Bua ra cic dinh gii vi d\r doin hgp ly vi thin trgng;• Neu r5 cic chuin m\rc ke toin dugc ip dyng c6 dugc tuin thu hay khong, c6 nhthig ip dung sai Igch trong yeu den
muc can phii cong bo vi giai thlch trong Bio cio tii chlnh hop nhat gitfa nien do hay kh6ng;• Lip vi trinh biy cic Bio cio tii chlnh hop nhat gitta nign do tren ca sa tuin thu cic Chuin muc ke toin, Che do ke
toin doanh nghiep Viet Nam vi cic quy dinh phip ly c6 lien quan den viec lap vi trinh biy Bio cio tii chlnh hgp nhit giua nien d6;
• Lip cic Bio cio tii chlnh hop nhit dua trgn ca so boat dong kinh doanh lign tyc, tru trubng hgp khdng the cho ring Tap doin sS tiep tyc boat ddng kinh doanh.
Ban Tong Giim d6c Tip doin dam bao ring cic s6 kg toin dugc luu gift de phin inh tinh hlnh tii chlnh hgp nhit cua Tip doin, vai muc d$ trung thuc, hap ly tai bit cu thfti diem nio vi dam bio ring Bio cio tii chlnh hgp nhit gifta nign dd tuin thu cic quy dinh hi?n hinh cua Nhi nude. B6ng thdi c6 trich nhiem trong vide bao dim an toin tii sin ciia Tip doin vi thuc hien cic bien phip thlch hgp dg ngin chin, phit hign cic hinh vi gian lin vi cic vi pham khic.
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Ban T6ng Giim d6c Tip doin cam ket ring Bio cio tii chlnh hgp nhat gifta nien do da phin inh trung thyc vi hgp ly tinh hinh tii chlnh hgp nhit gifta nign do cua Tip doin t$i thdi diem 30/09/2020, kgt qui boat dgng kinh doanh hgp nhit vi tinh hinh luu chuyen tien te hgp nhat cho Quy 03 nim 2020, phu hgp vdi Chuin muc kg toin, Che d6 ke toin doanh nghigp Vigt Nam vi tuin thu cic quy djnh phip ly c6 lign quan den viec lip vi trinh biy Bio cio tii chlnh hgp nhat gifta nign dd.
CAM KET KHAC
Ban T^ng Giam ddc cam kgt ring Tip doin tuin thu Nghj dinh 71/2017/NB-CP ngiy 06/06/2017 hudng din ve quan tri edng ty ip dung ddi vdi edng ty dai chung vi Tip doin khdng vi pham nghTa vy edng b6 thdng tin theo quy djnh tai Thong tu so 155/2015/TT-BTC ngiy 06/10/2015 cua Bd Tai chlnh hudng din edng bd thdng tin trgn Thj tnrdng chung khoin.
Nai didn cho Ban Tdng GiO;
TAP OOANNfjN ^/cONG NGBiEPh^
CAO ★
kOXcOKQ TYCO Mku
Tp HQIW^Hn Vin Bao Tong Giam docTP. Hd Chi Minh, Viet Nam . Ngay 27 thdng 10 ndm 2020
2
TAP DOAN CONG NGHIfP CAO SU VlfT NAM - CONG TY C6 PHAN So 236 Nam Ky Khai NghTa, Phirdng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Viet Nam
Bdo cao t^i chfnh hop nhat giua nien do Qu^ 03 nSm 2020
BANG CAN DOl KE TOAN H(?P NHAT GIU*A NIEN BQ Tai ngay 30 thing 09 nim 2020
Bon vj tlnh: VNDThuyet
minhMa
x TAI SAN so100 A. TAI SAN NGAN HAN110 I. Tien va cac khoan tuong diro’ng tien111 1. Tien112 2. Cic khoan turnig duong tien120 II. Bail tir tai chinh ngan han121 1. Chimg khoin kinh doanh122 2. Dir phong giam gia chung khoan kinh doanh (*)123 3. Dau tir nam giu' den ngay dao han130 III. Cac khoan phai thu ngan han131 1. Phai thu ngan han cua khach hang132 2. Tra truoc cho ngucri ban ngan han133 3. Phai thu npi b6 ngin han134 4. Phai thu theo tien dp ke hoach hpp dong xay d^mg135 5. Phai thu ve cho vay ngdn han136 6. Phai thu ngin han khac137 7. Dir phong phai thu ngin han kho d6i (*)139 8. Tai san thieu chcr xii ly140 IV. Hang ton kho141 1. Hang ton kho149 2. Dir phong giam gia hang ton kho (*)150 V. Tai san ngan han khac151 1. Chi phi tra tnrcrc ngan han152 2. Thue GTGT dirprc khau trir153 3. Thue va cac khoan khic phai thu Nhi nude154 4. Giao dich mua bin Igi trii phieu CP155 5. Tii san ngan h^n khac
01/01/202030/09/202021.815.947.894.808 21M9.822.994.274
6.130.627.169.973 7.114.787.951.7971.632.083.196.180 1.916.171.041.1354.498.543.973.793 5.198.616.910.6629.421.538.771.094 6.559.664.408.592
6.759.422.760 (4.381.510.199)
6.557.286.496.031 2.899.977.060.662 1.391.093.153.849
545.927.639.989
V.01
V.026.759.422.760
(4.329.069.220)9.419.108.417.5542.574.059.423.476
977.656.093.229638.435.663.218
V.03V.04
10.546.458.0591.139.829.802.973(208.044.668.910)
20.624.674.702
6.826.904.1761.127.569.157.921(197.024.711.342)
20.596.316.274
V.05V.06 A
N'CV.07 AlE2.796.658.762.779 3.506.815.604.076
2.831.598.589.153 3.573.833.224.414(67.017.620.338) 988.577.969.147 98.747.127.635
454.193.897.344 435.636.944.168
V.08INC
•7(34.939.826.374)893.063.767.48698.517.896.168
487.931.171.007306.614.700.311
V.09
V.10
3
TAP DOAN CONG NGHIEP CAO SU Vl£T NAM - CONG TY C6 PHAN So 236 Nam Ky Kh&\ NghTa, Phudng 6, QuSn 3 TP, H6 Chi Minh, CHXHCN Viet Nam
B5o c^o t^i chfnh hp’p nhat giu'a nien Quy 03 n5m 2020
BANG CAN DOIKE TO AN HQP NHAT GIU'A NIEN BQ (Tiep theo) Tai ng^y 30 thing 09 n5m 2020
Dcm vi t(nh: VNDThuyet
minhM3̂ TAI SAN
200 B. TATSAN DAI HAN210 I. C3c khoan ph3i thu d3i han211 1. Phai thu dai han cua khach hang212 2. Tra trurdc cho nguai ban dai han215 3. Phai thu ve cho vay dai h^n216 4. Phai thu dai han khac219 5. Du phong phai thu d&i han kho doi (*)220 II. Tai san co ajnh221 1. Tai san co dinh hun hinh
- Nguyen gia223 - Gia tri hao mdn luy ke224 2. Tai san co dinh thue tai chinh225 - Nguyen gia226 - Gid irf hao mdn luy ki227 3. Tai san co djnh v6 hinh228 - Nguyen gid229 - Gid tri hao mdn luy ke230 III. Bat dpng san dau tir23 J - Nguyen gid232 - Gid tri hao mdn luy ki240 IV. Tai s&n dff dang dai han241 1. Chi phi san xuat kinh doanh da dang dai han242 2. Chi phi xay dung ca ban dct dang 250 V. Dau tir t&i chinh dai han252 1. Dau tu vao cong ty lien doanh, lien ket253 2. Dau tu g6p von vao dan vi khdc254 3. Du phong dau tu tai chinh dai han (*)255 4. Dau tu nim gift den ngay ddo han260 VI. Tai sdn dai h^in khdc261 1. Chi phi tra trudc dai han262 2. Tai san thu£ thu nhap hoan lai263 3. Thiet bj, vat tu, phy tung thay the dai han268 4. Tai san dai han khac269 5. Lai the thuang mai270 T6NG CQNG TAI SAN
01/01/202030/09/202057.447.216.945.365
741.051.795.45657.428.054.316.162
718.634.867.310V.03
76.087.942.202980.833.320.684193.644.714.486
(509.514.181.916)27.698.715.825.24427.580.418.871.64540.834.566.234.145
(13.254.147.362.500)
V.04 74.838.956.877892.090.646.208204.785.216.755
(453.079.952.530)30.532.592.520.04330.419.253.070.93444.788.646.726.797
(14.369.393.655.863)
V.05V.06
V.ll222
t
118.296.953.599182.547.562.368(64.250.608.769)
1.345.307.408.3381.824.485.029.827(479.177.621.489)
21.744.568.006.262145.694.093.360
21.598.873.912.9023.430.613.964.596,2.616.617.028.992
274.723.400.907(31.557.012.104)570.830.546.801
2.486.959.945.4692.339.941.806.961
85.807.818.01145.721.090.866
113.339.449.109183.007.843.230(69.668.394.121)
1.378.532.313.0961.931.706.667.816(553.174.354.720)
18.260.693.948.994117.138.384.146
18.143.555.564.8483.576.384.640.905.2.704,442.837.369
269.787.526.131(26.487.323.004)628.641.600.409
2.961.216.025.8142.736.164.202.175
206.606.257.87010.379.360.900
V.12
f
V.13
i
V.14
V.02
V.09V.15
15.489.229.6318.066.204.869V.1679.244.002.210.970 78.517.039.939.639
4
M
TAP DOAN CONG NGHIfcP CAO SU VJ£T NAM - CONG TY C6 PHAN So 236 Nam Khai NghTa, Phu6ng 6, Qu$n 3 TP. H6 Chi Minh, CHXHCN Viet Nam
B£o do tai chfnh hyp nhat giua nien dp Quy 03 n5m 2020
BANG CAN DOIKE TOAN H$P NHAT GlCTA NIEN Dp (Tiep theo) Tai ngky 30 thdng 09 n^m 2020
Don vf tlnh: VND
Thuyetminh
Max nguOn vOnso300 C. NO PHAI TRA310 1. Np'ngan han311 1. Phai tra ngiroi ban ngln han312 2. Nguai mua tra tien trircrc ngan han313 3. Thue va cackhoan phai npp Nha nuoc314 4. Phai tra ngircri lao dong315 5. Chi phi phai tra ngln han316 6. Phai tranpi bo ngin han317 7. Phai tra theo tien dp ke hoach hop dong xay dimg318 8. Doanh thu chira thyc hien ngin han319 9. Phai trangin han khac320 10. Vay va no thue t^ii chinh ngan han321 11. Du phdng phai tra ngan han322 12. Quy khen thuong, phuc Ipi323 13. Quy binh on gia324 14. Giao dich mua ban lai trai phieu Chinh phu330 II, Ngr diii han331 1. Phai tra nguai ban dai han332 2. Ngufri mua tra tien trubc d&i han333 3. Chi phi phai tra dai han334 4. Phai tra npi bp ve von kinh doanh335 5. Phai tra npi bp dai han336 6. Doanh thu chua thue hien dai han337 7. Phai tra dai han khac338 8. Vay va na thu6 tai chinh dai han339 9. Trai phieu chuyen doi340 10. C6 phieu uu dai341 11. Thue thu nhap hoan lai phai tra342 12. Du phong phai tra dai han343 13. Quy phat trien khoa hpc cong nghe
01/01/202030/09/202027.920.490.129.299
9.728.620.026.216943.012.378.938632.754.895.645503.049.367.084
1.359.907.177.030313.663.754.107
30.219.647.484.44811.396.379.762.958
792.175.344.601758.712.663.082720.535.422.432692.136.089.878398.721.371.358
V.I7V.18V.10
V.19
243.735.255.6831.870.368.349.7132.787.072.190.206
258.714.355.6864.595.188.664.7202.464.132.032.161
V.20V.21V.22
)1.075.056.657.810716.063.819.040
i
18.191.870.103.08318.823.267.721.490 !■V.17
149.206.748.75692.968.043.049
102.091.653.82698.241.375.318
V.18V.19
8.524.205.847.859147.173.173.063
9.075.795.018.270
9.027.362.873.868 123.083.409.907
9:283; 1727557:088
V.20V.21V.22
V.15
202.521.272.086189.315.851.483
5
TAP DOAN CONG NGHIfiP CAO SU Vl£T NAM - CONG TY C6 PHAN S6 236 Nam Ky Khai NghTa, Phu^mg 6, QuSn 3 TP. H6 Chi Minh, CHXHCN Viet Nam
B5o c^o chinh hp’p nhat giu'a nien do Qu# 03 nSm 2020
BANG CAN 001KE TOAN H<QfP NHAT GIU'A NIEN 00 (Tiep theo) Tai ng^y 30 th^ng 09 n3m 2020
Don vi tinh: VND
ThuyetminhV.23
MaJ NGUONVON
400 0. VON CHU S0 HUtf 410 I. Von chu so* huu
01/01/202030/09/202049.024.354.726.522 50.596.549.810.34048.961.422.653.805 50.525.206.121.12740.000.000.000.000 40.000.000.000.00040.000.000.000.000 40.000.000.000.000
411 1. Von gop cua chii so hiru 411a 411b
• f • ^ /
- Co phieu pho thong co quyen bieu quyet- Co phieu uru dai
412 2. Thang du von co phan413 3. Quyen chon chuyen doi trai phieu414 4. Von kh&c cua chu so h(ru
130.155.637.008130.155.637.008
10.591.031.002 (129.311.258.186) (107.526.753.018)
(1.591.338.092.200) (1.598.154.951.677)895.050.056.822 1.160.376.006.527
3.310.362.216.657 2.916.343.879.221
10.591.031.002415 S.Cophieuquy416 6. Chenh lech danh gia lai tai san417 7. Chenh lech ty gia hoi doai418 8. Quy dau tu phat trien419 9. Quy ho trg sap xep doanh nghi?p420 10. Quy khac thupc von chu sd huu421 11. Lai nhu£n sau thue dura phan phoi
- Lai nhugn sau thue chua phdn phoi luy ke den cuoi ky trudc
- Lyi nhugn sau thue chua phdn phoi ky nay422 12. Nguon von dau tu xay dung ca ban429 13. Lai ich co dong khong kiem soat430 II. Nguon kinh phi va quj' khac431 1. Nguon kinh phi432 2. Nguon kinh phi da hinh thanh tai san co dinh440 T0NG C0NGNGU0NV0N
34.734.438.595
4.232.280.829.6734.646.908.290
2.281.281.910.389D■4)
982.101.171.2021.298.665.501.479421ac
3.250.179.658.471982.616.408.910421b
3.776.406.003.79671.343.689.213
(103.318.115.747)174.661.804.960
4.049.984.244.02362.932.072.717
(86.533.863.729)149.465.936.446
V.24
79.244.002.210.970 78.517.039.939.639
r^/iAP doanNS' ^/cANG NGHIEpYlj
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Phami Van Hoi EmTong Gi6m d6c Huynh VSn B§o
Ngirtri lap bieu Nguyen H6ng MinhTP. H6 Chi Minh, Vi6t Nam Ng^y 27 thdng 10 nSm 2020
6
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TAP DOAN CONG NGHIfiP CAO SU VI$T NAM - CONG TY Cd PHAN S6 236 Nam Ky Khai NghTa, Phudng 6, Quan 3 TP. Ho Chi Minh, CHXHCN Viet Nam
B^o c^o chfnh hyp nhat giira niin dp Qu^ 03 nam 2020
BAO CAO KET QUA HOAT BQNG KINH DOANH HQP NHAT GIUA. NIEN DQQuy 03 nSm 2020
Don vj tlnh: VND
Thuyct Tir ngay 01/07/2020 Tir ngay 01/01/2020 Tir ngiy 01/07/2019 Tir ngay 01/01/2019 den ngay 30/09/2020 den ngay 30/09/2020 den ng&y 30/09/2019 den ng^y 30/09/2019Ma so CHI ti£u minh
(6) (7)(1) (4) (5)(2) (3)I. Doanh thu ban h&ng va cung cap djch vu
2 2. Cac khoan giam trir doanh thu
IQ 3. Doanh thu thuan ve ban hdng va cung cap djch v\i (01 • 02)
II 4. Gia von hang ban
2Q 5. LqI nhuan ggp ve bdn h&ng va cung cap djch vu (10 -11)
21 6. Doanh thu ho?t dpng tai chlnh22 7. Chi phitai chinh23 Trongdo: Chi phi lai vay
^ 8. Phan I3i ho|c 16 trong cong tylien doanh, lien ket
25 9. Chi phi ban hang26 10. Chi phi quan ly doanh nghi?p
II. L91' nhuan thuan tir boat d§ng kinh doanh (20f21-22+24-25-26)
31 12. Thu nh|p khac32 13. Chi phi khac40 14. Loi nhuan khac (31-32)
15. Tong liji nhuan ke toan trirdc thue (30+40)
51 16. Chi phi thue TNDN hi?n hanh52 17. Chi phi thul TNDN hoan lai
5.336.614.600.534 12.955.067.217.9221 6.168.018.253.375 12.132.712.561.247VI.01
6.931.137.0132.600.605.9623.835.912.583 16.028.257.642VI.02
12.948.136.080.9095.334.013.994.5726.164.182.340.792 12.116.684.303.605VI.03
10.134.537.183.5679.680.693.014.650 3.941.851.574.7274.913.699.876.937VI.04
1.392.162.419.845 2.813.598.897.3422.435.991.288.9551.250.482.463.855
469.131.905.620 503.407.531.847 436.712.638.590
147.059.657.977186.865.575.737147.3i6.452.05i
1.372.144.194.781687.447.766.659
924.322.145.643340.319.825.941191.494.522.550
VI.05VI.06
488.483.700.050
282.426.641.579102.873.701.96942.799.648.545 222.819.432.815VI.07
290.495.857.8801.027.491.303.351
117.534.180.865391.357.922.899
135.753.963.067363.331.677.019
261.433.890.331902.758.379.021
V1.08 0VI.09
946.338.100.290 1.743.762.751.4632.179.314.880.5401.378.198.792.016 c
1.072.898.946.73094.335.002.408
978.563.944.322
345.582.684.33991.668.756.224
253.913.928.115
523.513.325.16753.104.420.018
470.408.905.149
115.865.302.12230.991.173.61084.874.128.512
VI. 105VI.llls
2.722.326.695.7852.433.228.808.655 1.416.747.005.4391.463.072.920.528
521.237.286.892(107.898.357.921)
242.717.637.416(45.447.194.237)
293.033.128.841(21.304.014.732)
591.016.948.641(190.730.027.752)
VI.12VI.13
,n 18. L91 nhuan sau thue thu nhap 60 2.308.987.766.8141.219.476.562.2602.032.941.887.7661.191.343.806.419doanh nghi^p (50-51-52)
19. L^i nhu|n sau thue ctia cong ty 1.854.310.984.944•1.611.156.543:596 980.399.375.74861 982.616.408.910me62. 20. Lpi nhuan sau thue ciia co dong
khong kiem soat70 21. Lai co ban tren co phieu71 22. Lai suy giam tren co phieu
454.676.781.870239.077.186.512421.785.344.170208.727.397.509
464245403246464245246
f ^ TAP DOANVy ■^/CONG NGHlgPVj J. CAO SU Uf\VlfeT N\M//1^.Q\c6n6 tv c6 f hUn
Ke loan truing
Pham Van Hdi EmTong Gi^m d6c Huynh VSn B&o
Ngu’d’i lap bleu Nguyen Hong MinhTP. H6 Chi Minh, Viet Nam Ng&y 27 thang 10 nam 2020
7
TAP DOAN CONG NGHlfP CAO SU Vl£T NAM -CONG TY C6 PHAN S6 236 Nam Ky Khoi NghTa, Phutmg 6, Quan 3 TP. Hd Chf Minh, CHXHCN Viet Nam
B£o cio Ui chfnh hp’p nhat giua nien dp Quy 03 n5m 2020
BAO CAO KET LUtJ CHUYEN TIEN T? HOP NHAt GlCA MEN ©0Quy 03 n3m 2020
Theo phuffng ph^p gi^n tiep
Dan vj tinh: VND
Thuyet Tirngay 01/01/2020 den ngay 30/09/2020
Ma Tirngay 01/01/2019 den ngay 30/09/2019* CHiTIEU so minh
1. Liru chuyen tien tir boat d<?ng kinh doanh 03 1. Lg’i nhuan tnr&c thue
2. Dieu chink cho cdc khodn 02 - Khau hao tai san c6 djnh03 . Cac khoan dir ph6ng04 - Lai, 16 chenh lech ty gia h6i doai do danh gid lai cac
khoan muc tiln t? cd goc ngoai te 05 . Lai 16 tir hosit dpng dau tu 06 . Chi phi lai vay 07 - Cac khoan dieu chinh khac OS s. Lpi nhuan tic hogi rfyng kinh doanh tric&c thay
doi von lieu dong09 - Tang, giam cac khoan phai thu10 - TSng, giam hang ton kho11 - Tang, giam cac khoan phai tra (Khong k6 lai vay
phai tra, thue thu nhap doanh nghiep phai npp)12 - Tang, giam chi phi tra trirac13 - Tang, giam chvmg khoan kinh doanh14 - Tien lai vay da tra15 - Thue thu nhap doanh nghiep da nop16 - Tien thu khac tir boat dong kinh doanh17 - Tien chi khac cho boat dpng kinh doanh20 Lieu chuyen tiin thudn tu hoat d$ng kinh doanh
II. Liru chuyen tien tir boat d§ng dau tu*21 1. Tien chi de mua s^m, xay dung TSCD v6 cac tai
san dai han khac22 2. Tien thu tir thanh ly, nhtrpng bkn TSCD va cac tai
san dai han khac22 11CI‘ CUJ uuo vay, mua eae uung eu ny eua uun vi
2.722.326.695.785893.749.373.964
1.290.113.007.442(5.136.256.444)
2.433.228.808.655981.754.797.959
1.450.834.525.629(104.654.110.997)
3.122.569.589(398.980.868)
(852.510.335.855)488.483.700.050
(835.371.977.621)436.712.638.590
4.309.392.408
3.616.076.069.7493.414.983.606.614
577.104.890.401(4.451.509.633)
415.788.752.286742.234.635.261 1-
[185.814.935.1902.786.918.233.749/
(322.860.348.930)5.083.244.000
(361.782.734.805)(643.594.862.094)1.790.966.345.685
(4.098.623.415.089)743.732.614.474
(395.993.163.747)
(421.655.712.816)(435.247.994.512)1.311.289.401.236
(6.174.363.474.743)1.243.954.283.328
(847.042.877.152)(549.437.554.155)
571.254.243.521240.018.599.319
(2.836.542.401.614)(3.987.502.231.914)1,UA~
24 4. Tien thu hoi cho vay, ban lai cac cong cy ny dan vi khac
25 5. Tien chi dau tu gop von vao dan vi kh&c26 6. Tien thu hoi dau tu gop v6n vao dan vi khac27 7. Tien thu lai cho vay, co tuc v& lai nhuan dupe chia 30 heu chuyen tiin thuan tie hogt dgng dau tie
2.651.168.720.6732.156.198.720.285
(86.008.611.833)56.203.674.675
166.566.175.768(324.401.075.962)
(62.506.584.000)
299.950.915.738(1.903.278.134.727)
8
f 1
TAP DOAN CONG NGHIEP CAO SU VI$T NAM - CONG TY C6 PHANSo 236 Nam Xhai NghTa, Phudng 6, Quan 3TP. H6 Chi Minh, CHXHCN Viet Nam '
B^o c^o t^i chfnh hpp nhit gifra nien d$ Quy 03 n5m 2020
BAO CAO KET Ll/U CHUYEN TIEN TE H(?P NHAT GltfA NIEN »0 (Tiip theo)Quy 03 nam 2020
Theo phircng ph^p gian tiep
Dcm vj tmh: VND
MS Thuylt Tir ng^y 01/01/2020 Tu- ng^y 01/01/2019minh din ng^y 30/09/2020 den ng^y 30/09/2019sx CHiTIEU
III. Luu chuyen tien tir boat d$ng tai chinh31 1. Tien thu tir ph£t hanh co phieu, nhan von gop cua
chu so him32 2. Tien tra lai von gop cho cac chu so huu, mua lai co
phieu cua doanh nghiep da phat hanh33 3. Tien thu tir di vay34 4. Tien tr4 ng goc vay35 5. Tien tra ngg6c thue tai chinh36 6. Co tire, loi nhuan da tra cho chu so him40 Lieu chuyen tien thuan tie boat dgng tai chinh 50 Liru chuyen tien thuan trong ky (50 = 20+30+40)60 Tien va tirong dirong tien dau n3m
Anh hoong cua thay doi ty gi4 hoi doai quy doi ngoai
3.376.372.583.061(3.491.935.202.288)
3.603.722.737.401(4.442.686.961.445)
(209.673.292.066)(325.235.911.293)(984.559.762.692)7.114.787.951.797
(278.628.051.699)(1.117.592.275.743)
(698.260.737.231)5.159.740.351.097
r(3.122.569.589)61 398.980.868 I-te )
70 Tien va tiro’ng dwong tien cuoi ky (70 = 50+60+61) 4.458.357.044.2776.130.627.169.973 v
(/ ‘•’/tap doan^\ ^/cOng nghiEpX^i
cao su m*\VIET NAM if^Q\c0nO ty c6
T^ng Gi^m doc Huynh VSn BSo
Ke toiin tru'd'ng
Pham V5n-Hdi.EmNgufri lap bieu Nguyen Hong MinhTP. Ho Chi Minh, Viet Nam Ngay 27 thdng 10 nSm 2020
9
TAP DOAN CONG NGHl£P CAO SU VIET NAM - CONG TY C6 PHAN So 236 Nam Kj' Khai NghTa, Ph^dng 6, Quail 3 TP. H6 Chi Minh, CHXHCN Viet Nam
Bio cio tii chinh h?p nhit giua nien d5 Quy 03 n5m 2020
BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT GlfA NIEN ©0Qu^ 03 nam 2020
I. BAC DIEM HOAT BQNG CUA TAP DOAN
01. Hinh thuc so* hfru von
Tap doin Cong nghiep Cao su Viet Nam ti6n than Tong Cong ty Cao su Vi?t Nam dirge thinh lap theo Quyet djnh s6 252/TTg ngay 29/04/1995 cua Thu tirdmg Chinh phu tr^n co so sip xep lai cAc don vi quoc doanh san xuit, liru thong, su nghiep ve cao su thugc trung uong vA dja phuong. Tap do&n Cong nghi|p Cao su Vi§t Nam dirge chuyen d6i tir mo hinh Tong C6ng ty Nhi nude sang t6 chiic \A hoat dong theo m6 hinh Cong ty me - Cong ty con theo Quyet djnh so 249/2006/QB-TTg ngay 30/10/2006 cua Thu tudng Chinh phu. Tap doin Cong nghiep Cao su Viet Nam dugc chuyen d6i tir mo hinh Cong ty me - Cong ty con sang Cong ty trach nhi§m httu h^n m6t thinh vien do Nhi nude l&m chu sd huu theo Quydt djnh so 981/QD - TTg ngiy 25/06/2010 cua Thu tudng Chinh phu.
Tap doin Cong nghiep Cao su Vi?t Nam - Cong ty TNHH Mgt thinh vien dugc cdp Gi&y chung nhSn ding ky doanh nghiep Cong ty TNHH Mot thanh vien s6 0301266564, dang ky l&n diu ng^y 30/06/2010, dang ky thay doi lan 03 ngiy 04/03/2014
Tir ng^y 01/06/2018 Tap doan Cong nghiep Cao su Viet Nam - C6ng ty TNHH Mot thanh vien chinh thuc chuyen doi mo hinh hoat dgng sang C6ng ty C6 phln vdi ten ggi la Tip do^n Cong nghiep Cao su Vidt Nam - C6ng ty Co phan theo Giay chung nhan dang ky kinh doanh thay doi lan thd 04 ngiy 01/06/2018. Von dieu le cua Tap doin sau khi chuyen thanh Cong ty co phan la 40.000.000.000.000 dong.
C6 phieu cua Tap doan dugc chSp thuln giao djeh tren Thi trudng edng ty dai chung chua niem yet (“UPCom”) vao ngay 27/07/2018 vdi mS chiing khoin GVR
Tir ngay 09/03/2020 C6 phidu cua Tap doan giao dich tren Sd Giao dich Chdng khoin H6 Chi Minh (“HOSE”) vdi ma chung khodn GVR.
• Ten giao dich quoc t4: Vietnam Rubber Group - Joint Stock Company• Ten vi6t tat: VRG• Try sd chinh: S6 236 Nam Ky Khdi Nghia, Phudng 6, Quan 3, TP. H6 Chi Minh• Bja chi giao dich : S6 177 Hal Bd Trung, Phudng 7, Qudn 3, TP. H6 Chi Minh• Bienthoyi: 0283 932 5234• Website: http://www.vnrubbergroup.com
6
\
0283 9327 3410283 932 5235 Fax:
02. LTnh vuc kinh doanh
LTnh vuc kinh doanh chinh cua Tap doan bao .g6m:_Tr6ng, khai thde, ch4 bien cao su; Che bien g6; Bau tu phdt trien ha ting khu edng nghiep, khu d£n cu tren dit cao su; San pham edng nghiep cao su; Phdt triin nong nghiep cong ngh| cao cung cac ITnh vuc khde.
03. Ng&nh nghe kinh doanh
• Trong cay l&u ndm khde;• Trong cay hang ndm khde;• Sdn xult sdn phdm khde tir go; San xuit sdn phdm tir tre, nua, ram, ra vd vat lifu tet byn (Chi tiet: San xuit
kinh doanh ede san pham g6 (bao gom cd go nguyen lieu vd g6 thanh pham);• T6 chuc gidi thieu vd xuc ti6n thuemg mai (Chi ti4t: T6 churc nghien cuu, tu van chuyln giao cong nghe trong
san xu&t, ch6 bi6n, kinh doanh ede sdn phdm tir cdy cao su vd cay rimg trong (khong thuc hien ede hieu ung chdy, n6; khong sir dung chdt no, chdt chdy, hda chat 1dm dao cy, dung cu thgc hien ede chuang trlnh vdn nghe, su ki6n, phim dnh)
• Bdn buon chuyen doanh khde chua dugc phdn vdo dau (Chi tiet kinh doanh sdn pham cong nghiep cao su, nguySn lieu ngdnh cong nghiep cao su, vdt tu n6ng nghiep);
• Gia cong co khl; xu ly vd trdng phii kirn loai (Chi tiet: Ca khl: due, edn thep; sua chua, lip rdp, che tao vd kinh doanh ede san pham ca khl vd thiet bj cong nghiep khde (khong diic, sit th£p vd che t$o sdn pham ca khl vd thiet bi c6ng nghiep tai try sa);
10
TAP DOAN C6NG NGHIfiP CAO SU Vl£T NAM - CONG TY C6 PHAN S6 236 Nam Ky Khai NghTa, Phu6ng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Vi§t Nam
Bdo cdo t^i chinh hpp nhat giQa nien Quy 03 n5m 2020
• Kinh doanh bat dong san, quyen sii dung ddt thu6c chu so him, chu su: dung ho5c di thue (Chi tifit: Dau tir, kinh doanh ket ciu ha tang v& bat dong san (tren co sa d^t trong cao su chuyen doi mi,ic dfch sir dyng ddt theo quy hoach ciia dia phuong);Hoat dong djch vu ho tra thanh to&n, tin dung (Chi ti6t: Boat d6ng t^i chinh, tin dung djch vu t&i chinh)Van tai h^nh khach dating b6 trong npi th&nh, ngogi th^nh (trir vSn t&i bang xe buyt) (Chi tilt: Van t£i dubngbg);Hoatt d6ng h6 tra dich vu tai chinh chua dugc phSn v^o dau (Chi tilt: S£n xult vat lieu xay dung, vat tu nong
nghigp (khong san xuat tai tru sd). Cong nghiep san xuat;Khai thdc, xu ly va cap nude (Chi tiet: Cap nude);Thodt nude va xu ly nude thdi (Chi tiet: Xu ly nude thai (khong hoat d<?ng tai tru sa);Hoat dong kiln true v£ tu vdn ky thuat cd lien quan (Chi tilt: Do d?c, ban dd, kiem djnh, gidm djnh hang hda); Hoat dong djch vu cohg nghe thdng tin va dich vu khac lien quan din mdy vi tinh (Chi tilt: Tin h<?c);In an (trir in, trang bao bl kim loai va in tren ede san pham vai, sgi, det, may, dan tai tru sd);Dich vu luu tru ngln ngay (Chi tilt: Khdch san (Khdc san phai dat tieu chuin sao vd khong hoat dong tai trusd);
• Dai ly du lich (Chi ti6t: Dich vu du lich);• Cung ung vd quan ly nguon lao dong (Chi tilt: Dich vy xuat khlu lao dong);• Chan nuoi khac (Chi tilt: Chan nuoi gia sue (Khong hoat ddng tai try sd);• Hoat dong chuygn mdn, khoa hpc vd edng nghe khdc chua phan vdo dau (Chi tilt: Djch vu khoa hpc edng
ngh|, xuat bdn; thuang mai. Dich vy trong ITnh vyc bao vp moi trudng);• Bdn buon vat li6u, thilt bi ISp dat khdc trong xay dung (Chi tiet: Kinh doanh vat lipu xay dung);• San xudt plastic vd cao su tong hgp dang nguy^n sinh (Chi tilt: Chi biln vd kinh doanh mu cao su);• Trong cay cao su (Sdn xudt kinh doanh chinh);• Van tdi hdnh khdch duong thiiy npi dia (Chi tilt: Dau tu phdt trien, to chiic quan ly, khai thde edng bien, bln
thuy npi dia vd vdn tai dudng thuy;• Trong cay dn qua;• Tr6ng cdy gia vj, cay dugc lieu, cdy huemg lieu lau ndm;• Hoat dpng djch vu sau thu hoach;• Hoat dpng dich vu trong trot;• Che bien vd bdo qudn rau qua;• Hoat d6ng cua ede benh vien, tram y te (khong hoat dpng tai try sd);• Hoat dpng cua ede phdng kham da khoa, chuyen khoa vd nha khoa (tru luu tru benh nhan);• Trong rimg, chdm s6c rung vd uerm giong cdy 1dm nghipp (Chi tilt: Trong rimg vd chdm s6c rung Idy go);• San xudt dien (Chi tilt: Cong nghiep dien: Dau.tu, khai thde, van hdnh ede nhd mdy phdt nhiet dipn, thiiy dipn,
phong difn; Kinh doanh didn theo dung ede quy djnh cua phdp ludt;• Truyen tai vd phdn phoi dien (Chi tiet: Dau tu, xay dung khai thde ede nhd mdy phdt nhiet dien, thiiy dien,
phong dien; kinh doanh dien' theo dung quy djnh ciia phdp ludt;
04. Chu ky sdn xuat, kinh doanh thong thud’ng
Hoat dpng san xuat, kinh doanh thdng thufrng ciia Tap doan Id 12 thdng.
Chu ky sdn xudt kinh doanh blnh quan cua ngdnh, ITnh vuc: 12 thdng.
*<5\’
P
I/
05. Dae diem hoat d§ng cua doanh nghifp c6 anh hirong den Bdo cdo tdi chinh hgp nhat giua nien d$
Din thdi diem phdt hdnh bdo cdo nay, Co quan. chii qudn ciia Tdp dodn Id Uy ban Quan ly von nhd nude tai doanh nghiep vdn chua phe duyet quylt todn c6 phan hda. Do vdy, m^t so chi ti6u tren Bdo cdo tdi chinh hgp nhdt ciia TSp dodn cd the sd thay d6i sau khi dugc phe duyet quyet todn c6 phdn hda tai ngdy 31/5/2018.
06. Thuyet minh v! khd ndng so sanh thdng tin trdn Bdo cdo tdi chinh hgp nhlt giua nien dp
Bdo cdo tai chinh hgp nhdt dugc lap bai Tdp dodn dam bao tinh so sdnh thong tin.
11M
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHAN So 236 Nam Ky Khai NghTa, Phirbug 6, QuSn 3 TP. H6 Chf Minh, CHXHCN Viet Nam
B^o c^o t^i chi'nh h^p nhat giira nien do Quy 03 n5m 2020
07. Cau true doanh nghiep
Tap doan c6 ede don vi true thuoc sau:
Stt Ten v3n phdng dai difn Dja eh!1 56 Nguyln Du, Qu£n Hai Tnmg, TP. Noi
27 Dai 16 H6a Blnh, Phufmg Tr4n Phu, Thi x3 M6ng Cdi,Tinh Quang Ninh7B, 466 Street, Chamkamom District, Phnom Penh,CampuchiaVientiane, L^o12F Liangfeng mansion No. 8 Dongfang Pudong Shanghai, China PC. 2001201120 Avenue of the America 4 th floor, New York NY 10036 USAMoscow-Russia 123056. Gruzinsky Pereulok. 3/201 96 Krasnozvesdny., Kiev City., Ukraine
Van ph6ng dai dien tai Ha Noi Van phdng dai dien tai Quang Ninh2
Van phong dai dien tai Campuchia3
Van ph6ng dai di6n tai Lao Van phdng dai dien tai Trung Quoc
Van phdng dai dien tai Hoa
45
6
Van phdng dai di6n tai Nga Van phdng dai dien tai Ukraine
78
Thong tin ve cac Cong ty con v& Cong ty lien k4t lien doanh N9i dung So lirpng
- Tong so Cong ty.con tai ngiy hop nhat Bdo cao tai chinh• So lupng ede Cong ty con dupe hap nhat• So hcang ede Cong ty con khong duac hap nhat
- Tong so Cong ty lien k6t tai ngay hop nhat Bdo c£o tai chinh• So hcang ede Cong ty lien ket duac hpp nhat• Sd lu<?ng ede Cong ty lien kit khong du<?c h<?p nhat
103 Cong ty 103 Congty
0 Cong ty 17 Cong ty 17 Cong ty 0 Cong ty
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*
12
M
Bao c^o t^i chinh hg'p nhat giira nien do Quy 03 nam 2020
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHANS6 236 Nam Ky Khgi NghTa, Phuemg 6, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam
CONG TY CON
Tai ngay 30/09/2020, TSp dpan co mot tram le ba (103) C6ng ty con nhu sau:
Cdc Cong ty con do Tdp doan ndm gift 100% von diiu le
Hoat dpng kinh doanh chinhNoi th^nh lap hoat dong Ap Trung Tam, xa Xuan Lap, thi Xa Long Khanh, Tinh D6ng Nai Quoc 16 13, phuong Hung Chien, thi x§ Binh Long, tinh Binh Phuoc Thj Iran Dau Tieng, huyen DSu Tieng, tinh Binh Duong
Khu ph6 Ninh Thuan, thi tran Loc Ninh, huyfn L6c Ninh, tinh Binh Phuoc Xa Phii Rieng, huyen Phu Rieng, tinh Binh PhudcXa Ea Ho, huyen Kiong Nang, tinh Dak Lak
Ten cong ty conSttTrong, khai thac, che bien va kinh doanh mu cao su thien nhienTrong, cham soc, khai thac, che bi4n, thuong nghiep buon ban mu va cac dich vu cho viec ph£t trien cao su Trdng, cham soc va khai thac cao su thien nhien; trong rimg, khai thdc, ch6 bi4n cac loai cay lam nghiep, cong nghiep va n6ng nghiep
« t * «
Trong, cham soc, khai thac, che bien va tieu thu san pham cao su; Trong, cham soc rimg, khai thac lam san Trong, khai thac, ch6 bi6n va kinh doanh mu cao , su thien nhienTrong cay cao su, ca phe, cay nong nghiep ngin ngay; Mua ban, xuat nhap khau: Cao su, vat tu, thiet bi nganh cao su; ca ph6, nong san, thuc phamTrong moi, cham s6c, khai thac, che bien va kinh doanh mu cao su thien nhienTrong, khai thac, che bien va tieu thu cao su, ca phe; San xuat va che bien go; Cong nghiep hoa chat, phan b6n va cao su; Khai thac va che bien khoang san; Thuong nghiep ban buonTrdng trot; Cong nghiep hoa chat phan b6n va cao su; Thuong nghiep bdn buon; Khai hoang xay dung vuon cay
Cong ty TNHH MTV T6ng C6ng ty Cao su Dong Nai1
Cong ty TNHH MTV Cao su Binh Long
Cong ty TNHH MTV Cao su Dau Tidng
2
3
Cong ty TNHH MTV Cao su L6c Ninh
Cong ty TNHH MTV Cao su Phii Rieng
C6ng ty TNHH MTV Cao su Krong Buk
4
5
6
499 ducmg Giai Phong, thi tran Ea Drang,huyen EaH’leo, tinh Dak LakXa la Drang, huyen Chu Prong, tinh Gia Lai
Cong ty TNHH MTV Cao su Eah Leo7
Cong ty TNHH MTV Cao su Chu Prong8
420 Himg Vucmg, thi trdn Chu Se, huyen Chu Se, tinh Gia Lai258 Phan Binh Phimg, TP. Kon Turn, tinh Kon Turn536 Nguyen Hu8, thi tran Dak Doa, huyen Dak Doa, tinh Gia Lai
C6ng ty TNHH MTV Cao su Chu Se9
Cong ty TNHH MTV Cao su Kon Turn10Trong moi, khai thdc, cham s6c va che bien mu cao su Ban buon cao su; Trong trot, chan nuoi hon hop, trong cay cao su; San xuat phan b6n va hop chat ni to; Ban buon phan b6n, thu6c trir sau va hoa chat khac su dung trong n6ng nghidpTr6ng moi, cham s6c, khai thdc, che bien mu cao su, ca phe, ho tieu, sdn xuat go thanh pham; Sdn xuat phan b6n; Thuong nghiep bdn buon va true tiep xuat khau Dau tu trong, cham soc cay cao su; Xay dung c6ng trinh dan dung, xay dung co so ha ting n6ng thdn, mien nui
Cong ty TNHH MTV Cao su Mang Yang11
01 Nguyin Thi Minh Khai, thi tran Phu Hod, huyen Chu Pah, tinh Gia Lai
Quoc 16 1 A, xa Binh Nguyen, huyen Thang Binh, tinh Quang Nam
Cong ty TNHH MTV Cao su Chu Pah12
13 C6ng ty TNHH MTV Cao su Quang Nam
13
Bao cao tai chinh hop nhat giira nien do Quy 03 nam 2020
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHANSo 236 Nam Ky Khai NghTa, Phu6rng 6, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam
Stt Ten cong ty con No'i thanh lap va boat dong Hoat d§ng kinh doanh chinhDau tu trong, chSm s6c, khai th£c, che bien cao su nguySn lieu va tieu thu san pham; Trong rung kinh te, rung nguyen lieu; Dich vu Khach sanTrong, bao ve va khoanh nuoi rung; Khai thdc, che bien, tieu thu cdc loai lam san; Xuat khau san pham cao su thanh pham; san xuat gach ngoiTrong va cham soc, khai thac, ch6 bien, xuat khlu san pham Cao suDau tu trong, cham soc, khai thac, che bien cao su nguyen H6u v£ tiSu thu san phim cao suTrong moi, cham soc, khai thac, che bien va kinh doanh mu cao su thien nhien
Cong ty TNHH MTV Cao su Nam Giang - Quang Nam Huyen Nam Giang, tinh Qu&ng Nam14
Km22, QL 15A, xa Ha Linh, huyen Huong Khe, Tinh Ha Tihh
15 Cong ty TNHH MTV Cao su Ha Tinh
Cong ty TNHH MTV Cao su Huong Khe -Bk Tmh X6m 12 xS Huong Long, huyen Huong Khe, tinh Ha TinhBufrng Ly Nam Be, khu do thi moi Bong Hung, TP. Thanh Hod, tinh Thanh Hoa 264 duong Hiing Vuong, Phuong Bong Luang, TP Bong Ha, tinh Quang Tri Thi Trdn Due Tdi, huyen Bu:c Linh, tinh Binh Thuan
16
17 Cong ty TNHH MTV Cao su Thanh H6a
18 Cdng ty TNHH MTV Cao su Quang Tri
19 Cong ty TNHH MTV Cao su Binh ThuanTrong mbi, chSm s6c, khai thde, che bien mu cao suDau tu trong, ch&m s6c, khai thde, che bien cao su nguyenlieu va tieu thu san pham cao su
20 Cong ty TNHH MTV Cao su Quang Ngdi Xa Binh Hiep, huyen Binh Son, tinh QuangNgai
Cdc ctcrn v( sir nghiep co thu do Tap doan nam giir 100% von
Stt Ten dan vi Nai thanh lap vh boat d§ng Hoat dpng kinh doanh chinhNghien cuu, dao tao, chuyen giao tien bo ky thuat KH-CN cdc linh vuc nong nghiep va cong nghiep cao su thien nhien Khdm chua benh, khdm sue kh6e dinh ky cho ngubi lao dong trong ngdnh cao su vd nganh khde
21 Vifn Nghi€n cuu Cao su
Trung tSm Y t§ Cao su
236 Nam Ky Khai NghTa, Phuong 6, Quan 3, TP. H6 Chi Minh410 Truong Chinh, Phubng 13, Qudn Tin Binh, TP. H6 Chi Minh 236 Nam Ky Khbi NghTa, Phuong 6, Quan 3, TP. H6 Chi Minh1428 Phu Rieng Bo, Thi xa Bong Xoai, Tinh Binh Phubc
22
Tap chi Cao su
Trubng Cao ddng Cong nghiep Cao su
23Bdo chi va in anBdo tao, nghien cuu khoa hoc va chuyen giao cong nghe trong nganh cao su
24
14
T>VP BOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHANS6 236 Nam Ky Khoi Nghia, Phuemg 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
B£o cao chi'nh hop nhat gifra nien do Quy 03 nam 2020
Cdc cong ty con do Tap dodn nam gift co phdn, von gop chiphoi
Ty le quyen bieu
quyet
Ty le loiStt T6n c6ng ty con Noi thanh lap va boat flQng Hoat dqng kinh doanh chi'nhich
Cong ty C6 phan Thiiy dien Geruco Song Con
Bau tir xay dimg, quan ly van h&nh, san xuat kinh doanh dien nang; Xay dimg cac cong trinh dan dung, thuy loi, thiiy dien, giao thong dirdng b6, san bay, b4n cang, clu c6ng, cac c6ng trinh ky thuat ha ting cac khu do thi va khu c6ng nghiepSan xuat kinh doanh thiiy dien; Xay dimg cdc cong trinh cong nghiep, giao thong, thiiy loi, thiiy dien Bau tu xay dung, quan ly van hanh vd kinh doanh dien thucmg pham cac nha may thuy dien; Bdu tu trbng, ch&m s6c, khai thac va che bien cao su, cdc loai cdy cong nghiep khdc vd trong rimgCong nghiep che bien san pham tir cay cao sm.Gia cong, san xuat, mua bdn gidy the thao xuat khau. Mua ban cao su vd san pham cao suChuy6n sdn xuat vd kinh doanh cdc san phim dung cu thi thao; Mua bdn cao su;Nhdp khau cac loai vat tu nguyen lieu phuc vu cho san xuat dung cu the thao.San xuat vd kinh doanh xuat nhap khlu go vdn nhan tao MDF, Okal; Trong, mua ban va khai thdc nguyen lieu di san xuat go MDF, gidy vd cay cong nghiep khdc Trong cay cao su; Khai thdc vd chi biin mii cao su; Thu mua mu nguyen lieu; Bdn le xdng ddu; Mua bdn vd chi bien go cao suKhai hoang, trong rimg, cham soc, khai thdc vd chi biin mu cao su (khong kinh doanh tai TP. H6 Chi Minh); Mua bdn nguyen lieu cao su, khai thdc go (khong hoat d6ng tai tru so)Trong, cham s6c, khai thdc, so chi cao su thien nhien
Thu mua, san xuat so che mii cao su; Bdn buon cdc san phdm so che mii cao su thien nhien; Kinh doanh XNK san pham cao su, vat tu hod chdt san xudt cao su Trong, cham soc, khai thdc vd chi biin cao su vd rimg
nguyen lieu
25 Thon Ngat, xa Jo Ngay, huyen Bong Giang, tinh Quang Nam
77,25% 83,57%
Cong ty Co phan VRG Bao Loc
C6ng ty Co phan VRG Bak Nong
26 263 Hodhg Vdn Thu, Phuirag 1, TP. Bao Loc, tinh Lam Bong Phirimg NghTa Thdnh, TX. Gia NghTa, tinh Bdk Nong
80,93% 80,93%
27 91,34% 98,30%
Cong ty Co phdn C6ng nghiep va XNK Cao su
28 64 Truong Binh, Phuong 7, Quan 3, TP. Ho Chi Minh
82,44% 82,44%
Cong ty Co phan The thao Ngoi Sao Geru
29 1/1 Tan Ky Tan Quy, P. Son Ky, Q. Tan Phu, TP. H6 Chi Minh
83,08% 92,11%
Cong ty Co phdn go MDF VRG Quang Tri
Cong ty Co phdn Cao su Phudc Hoa
30 KCN Nam Bong Ha, phuong B6ng Luong, TP. Bong Ha, tinh Quang Tri
97,31% 97,41%
31 Huyen Phu Gido, tinh Binh Duong 66,62% 66,62%
Cong ty Co phan Cao su Viet Lao 207 Nguyen Van Troi, phuong 10, quan Phu Nhudn, TP. H6 Chi Minh
32 89,29% 100,00%
Cong ty C6 phdn Cao su H6a Binh
C6ng ty Co phan Cao su Hang G6n
Ap 7, xa H6a Binh, huyen Xuyen Moc, tinh Bd Ria, Vung Tdu Xa Hang G6n, thi xa Long khanh, tinh Bong Nai
33 55,06% 55,06%
34 50,00% 50,00%
Cong ty Co phan Quasa Geruco D21, Trung tarn Thuong Mai Bong Nam A, Thi tran Lao Bao, Huyen Huong Hoa, Tinh Quang Tri
35 98,99% 100,00%
15
TAP DOAN CONG NGHI$P CAO SU VIET NAM - CONG TY C6 PHANSo 236 Nam Ky BChai NghTa, Phircmg 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
Bao cao tM chinh hop nhat gifra nien do Quy 03 nam 2020
Tf le quyen bilu
quylt
Ty le IoiStt T^n cong ty con Noi th^nh lap va boat dong Hoat dong kinh doanh chinhich
Kinh doanh xuat nhap khau cao su va cac loai ndng, lam, thuy hai san; thirc hien cac dir an xay dimg khdch san khu du lich; kinh doanh dich vu Itt hanh quoc te va n6i dia Dau tu xay dung ca sd ha tang va kinh doanh KCN; Xay dung nh& a, cin ho, vSn phong; Khai thac va che bien cdc loai kho&ng san; cho thu6 dat, kho bai, van phong, nhd d, bai do xeKinh doanh bat d§ng san, quyen sir dung dit thuoc chu sd hOu, chu su dung hoac di thueSan xu&t s&n pham khac tir go; san xuat san pham tir tre, nua, rom, ra va vat lieu t4t ben; Mua b&n mu cao su Khai tMc, che bien go, san xuat cac mat hang : tu, b&n ghe, giudng ngu, mat hang gia dung, c^c san pham trang tri npi
C6ng ty Co phan TM Djch vu & Du lich Cao su
Dai 16 Hoa Binh, phudng Tran Phu, thanh pho Mdng Cai, tinh Quang Ninh36 96,51% 100,00%
Cong ty C6 phln Phdt tri§n D6 thi va KCN Cao su Viet Nam
Cong ty Co phan Khu cong nghiep Nam T§n UyenCong ty C6 phin Che bien G6 Thuan
165 B?ch Dang, thanh ph6 Hai Duong, tinh Hai Duong37 56,73% 59,99%
Phudng Khanh Binh, thi xa Tan Uyen, tinh Binh DuongDai 16 Binh Duong, xa Thuan Giao, thi xa Thuan An, tinh Binh Duong
Khu phd 3, thi tran Dau Tieng, huyen D&u Ti6ng, tinh Binh Duong
S6 nh^ 611, dudng Phan Dinh Phimg, phudng Duy Tan, thanh ph6 Kon Turn, tinh Kon Turn S6 12, Dudng HT25, Khu ph6 2, Phudng Hiep Thanh, Quan 12, TP. H6 Chi MinhXa Thuan Phu, huyen D6ng Phu, tinh Binh PhudcQudc 16 22B, xa Hiep Thanh, huyen G6 DSu, tinh Tay Ninh T6 11, Phudng Chi6ng L6, TP Son La, Tinh Son La
38 42,30% 53,27%
39 59,69% 59,69%An
C6ng ty C6 phin G6 Dau Ti6ng40 61,00% 61,00%that
Cong ty C6 phan Du lich Thuong mai Khach san Hung Yen41 Du lich, dich vu, ddo tao, sat hach lai xe98,41% 98,41%
Cong ty C6 phin Co khi Cao Su Chuyen san xuit, chi tao may so chi mii cao su
Trong trot, che biin nong san, lam san; Chan nuoi gia sue, gia cam; C6ng nghiep hoa chit phan bdn va cao su Trong, cham sdc, khai thac, chi bien vd tieu thu cao su thien nhien
Trong, cham sdc, khai thac va che bien mu cao su
Trong cay cao su va so che mu Cao su; Dich vu hd tro trong mdi cay Cao su; Trong rung, che biin g6, chan nuoi gia sue; Dai ly mua ban, phin phii cay gidng, phan bdn, cac san pMm Cao suTrdng cay cao su va so che mu cao su; Dich vu hd tro trdng mdi tieu dien; Trong rung; Dai ly bdn phan; Kinh doanh xuat nhap khau
Trong va cham sdc cay cao su
Trong cay cao su: tr6ng, cham sdc, khai ttac va chi biin cao su nguyen chat; Trdng rung vd chim sdc rimg
42 92,05% 92,05%
Cdng ty C6 phin Cao su D6ng Phu
Cong ty C6 phin Cao su Tay Ninh
Cdng ty Co phan Cao su Son La
43 55,81% 55,81%
44 60,00% 60,00%
45 99,34% 100,00%
Dpi 19, xa Thanh Hung, huyen Dien Bi6n, tinh Dien BienCong ty Co phSn Cao Su Dien Bien46 100,00% 100,00%
T6 5, phudng Dodn kit, thi xa Lai Chau, Tinh Lai CMu
308E Phan Dinh Phung, Phudng Ngd May, TP. Kon Turn, Tinh Kon Turn So 17, dudng Phan Dang Luu, Phudng Truong Thi, Th&nh phd Vinh, tinh
Cdng ty Co phin Cao Su Lai Chau47 98,32% 100,00%
Cdng ty C6 phin Cao su Sa Thiy
Cdng ty Cd phin Dau tu Phat triin Cao su Nghe An
48 95,50% 100,00%
49 94,88% 96,58%
16
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TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHANS6 236 Nam Ky Khai Nghta, Phudng 6, Quan 3, TP. H6 Chi Minh, CHXHCN Vi#t Nam
Bao cao tai chmh hap nhat gifra nien do Quy 03 nam 2020
Ty le quyen biiu
quy€t
Ty le loiStt Ten cong ty con Noi thanh lap va boat dong Boat dong kinh doanh chmhich
Nghe AnT6 8, 4p Thanh Phu, xa Tan Hiep, huyen Tan than, tinh Tay Ninh Huyen Chau Due, tinh Ba Ria, Vung TauTh6n Phu Nguyen, huyen Phu Rieng, tinh Binh Phircrc
C6ng ty Co phan Cao su Tan Bien Kampongthom
Cong ty Co phan Cao su Ba Ria
Cong ty C6 phin Cao su Phii Rieng Kratie
Trong va cham soc cay cao su
Trong, cham soc, khai thac, che bien va kinh doanh mii cao su thien nhien; dich vu khach san v^ du lich San xuat san pham kMc tir cao su; Tr6ng rung va ch5m s6c rimg; Trong cay cao suBau tu xay dung, quan ly van hanh va kinh doanh dien thuemg pham cac nha may thuy dien. Bau tu trong, khai thac, che bi€n cao suTrong trot, cong nghiep hoa chit phan b6n va cao su; San xuat, kinh doanh vat tu, dung cu phuc vu san xuat nong nghiepKinh doanh bSt dong san, quyen su dung dat thupc chu so huu, chu su dung hoac di thue
Kinh doanh bit dong san, dau tu xay dung va kinh doanh co so ha ting khu c6ng nghiep
Tr6ng, cham s6c, khai thic va che bien mu cay cao su; Bjch vu ho trg trong mai; Chan nuoi gia sue; Tr6ng va cham soc rimg; Che bien g6; Bai ly mua ban tan thu mu cao su
50 99,07% 99,97%
51 97,47% 97,47%
52 70,00% 70,00%
C6ng ty Co phan VRG Phu Yen Thanh pho Tuy Hoa, tinh Phu Yen53 94,70% 94,70%
Cong ty Co phin Cao su Tan Bien
C6ng ty Co phan Khu Cong nghiep Bau Giiy
Cong ty Co phan Khu Cong nghiep Long Khanh
54 Huy^n Tan Chau, tinh Tay Ninh 98,46% 98,46%
Km 2, tinh 16 769, xa Bau Ham 2, huy6n Thong Nhat, tinh B6ng Nai Khu cong nghiep Long Khdnh, xa Binh L6c, thi xa Long Khanh, tinh Bong Nai
Nh6m 4, To 9, Thi trin Vi6t Quang, huyen Bac Quang, tinh Ha Giang
Thiia dat s6 117, 118, tbban d6 s6 15, ip 1, xa Hung Ho6, huyen Bau Bang, tinh Binh BucmgAp Thuan Phu I, xa Thuan Phu, huyen Bong Phii, tinh Binh PhudcAp Trung Tam, xa Xuan Lap, thi xa Long BChanh, tinh B6ng NaiThi trin Bak GLei, huyen Bik Glei, tinh Kon Turn
Xa Tan Lap, huyen Bong Phii, tinh Binh Phubc
Xa Loc Bao, huyen Bao Lam, tinh Lam Bong
55 71,84% 85,71%
81,00%56 75,68%
Cong ty Co phin Cao su Ha Giang57 100,00% 100,00%
Cong ty C6 phin Cao su Truong Phat
Cong ty C6 phan Cao Su Bong Phu KratieCong ty Co phin Cao Su B6ng Nai KratieCong ty C6 phin Thuy dien VRG Ngpc Linh
C6ng ty Co phan Cao su Ky thuat Bong Phu
Cong ty C6 phan Cao su Bao Lam
Che bien go; Mua ban mii cao su58 55,09% 90,00%
Trong, cham s6c, khai thac, che biin cao su
Trong, khai thde va che bien cao su va cay n6ng nghiep. San xuSt, mua ban vdt tu nong nghiep
San xuat, truyen tai va phan phoi dien
Che bi6n cao su ky thuat va cac san phim dan dung tir cao su; Kinh doanh thuemg mai, xuit nhap khiu cao su, vat tu, phan b6n, h6a chatTrong, khai thac va chi bien cao su thien nhien. Quan ly, bao ve, trong rimg, khai thac va chi biin lam san
59 62,49% 88,31%
60 88,73% 88,73%
61 77,46% 99,38%
62 41,55% 74,44%
63 93,83% 93,83%
17
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TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY CO PHANS6 236 Nam Ky Khcri Nghia, Phufrng 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
B£o cdo tai chi'nh hop nh§t giira nien do Quy 03 nam 2020
Ty If qu^en bieu quyet
Ty If laiTen cong ty conStt Noi th&nh lap boat dong Hoat dong kinh doanh chi'nhfch
Khu C6ng Nghiep Rach Bap, dufrng Dl, xa An Dien, huyen Ben C&t, tinh Binh DucmgXa Phu Rieng, huyen Phu Rieng, tinh Binh PhucrcL6 M, ducmg so 1, KCN Thanh Loc, xa Thanh Lpc, huyen Chau Thanh, tinh Kien GiangThon Phu Nguyen, huyen Phu Rieng, tinh Binh PhucrcCum 3 ting, xa Ea P6, huyen Cu Jut, tinh Bik NongAp Ben Muong, xa Thanh Due, huyen Go Dau, tinh Tay Ninh
Khu pho 4A thi trin Dau Tieng, huyen Dau Tieng, tinh Binh Ducmg
Cum cong nghiep tiSu thu cong nghiep Thuan An, xa Thuan An, huyen Bik Mil, tinh Bik N6ng Thi Iran Muong Te, huyen Muong TS, tinh Lai ChauQuoc 16 56, xa Binh Ba, huyen Chau Due, tinh Ba Ria, Vung Tiiu
So 420 Hung Vuong, thi tran Chu Se, huyen Chu Se, tinh Gia Lai
Cong ty C6 phan Cong nghiep An Di6n
Cong ty Co phSn Th6 thao Cao su Phu Rieng Binh Phudc
Cong ty C6 phin G6 MDF VRG Ki6n Giang
Cong ty C6 phin fiiu tu Xay dung Cao su Phu ThinhCong ty C6 phan Cao su Bong Phu Bak NongC6ng ty Co phan Che bi4n Xuit nhap khSu G6 Tay Ninh
Cong ty C6 phan Co khi Van tai Cao su Dau Tieng
Cong ty Co phan Phan b6n Thuong mai Phu Thinh
Kinh doanh bat dong san, quyen su dung dat thu6c chu so huu, chii su dung ho5c di thue
100,00% Hoat dong the thao
San xuat go dan, go lang, van 6p va van mong khac; Trong rung vk cham soc rimg
Trong, cham soc, khai thde va che bien mu cao su; che bieng6
88,41% Trong, cham soc, khai thic va che bien mu cao su
Cua, xe, bao go va bao quan g6; Khai thac g6; San xuat go dan, g6 lang, van ep va van mong khac Djch vu van tai hang hoa bang dubng bo; Sira chua may
62,54% moc, thiet bi san xuat; Sua chua may m6c, thi4t bi phuong tien van tai (trir thiet ke phuong tien giao thong duong bo)
San xuat phan bon va hop chat ni to; Khai thac da, cdt, soi, dat sat; Trong cay cao su; Trong rimg va cham soc rung
100,00% Trong, cham s6c, khai thde va che biln mu cao su
100,00% Trong, cham soc, khai thac va che bi4n mu cao su
Hoat dong dich vu trong trot; San xult san pham khac tir 99,95% cao su; Trong cSy cao su; Trong cay dieu; Tr6ng cay ca
64 97,00%92,67%
65 92,20%
66 100,00%99,82%
67 86,19% 86,19%
68 49,34%
69 70,60%50,67%
59,03%70
71 46,21% 53,61%
Cong ty Co phan Cao su Lai Chau II
Cong ty Co phan Cao su Ba Ria Kampong Thom
Cong ty C6 phSn Cao su Chu se Kampong Thom
C6ng ty Co phan Cao su Mang Yang Ratanakiri
Cong ty Co phan Phan vi sinh Quang
72 99,80%
73 92,75%
74 99,95%pheTrong cay cao su; Trong rung va cham soc rimg; Chan nuoi trau, b6; San xuat phan bon NPK; Van tai hang hoa bang ducmg b6
San xuat phan bon va hop chat ni to
So 536 Nguyen Hue, thi trin Bik Boa, huy6n Bak Boa, tinh Gia Lai
KCN Quan Ngang, xa Gio Quang, huyen Gio Linh, tinh Quang Tri Xa Boeung Lavea, huyen Santuk, tinh Kampong Thom, Vuong qu6c CampuchiaKhu pho Bau K6, thi tran Tan Phu, huyen Bong Phu, tinh Binh Phudc
75 100,00% 100,00%
76 72,03% 72,25%Tri
Cong ty TNHH Phdt triin Cao su Phudc Hoa Kampong Thom
Cong 1y Co phan Khu c6ng nghiep Bic Bong Phu
Trong, cham sdc, khai thac va che biin mu cao su
Kinh doanh bat dong san, quyen sir dung dlt thuoc chu so huu, chu sir dung hoac di thue; Trdng cay cao su; Xay
77 66,62% 100,00%
78 91,00%45,39%
18
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Bao c£o chinh hop nhat giCra nien do Quy 03 nam 2020
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHANS6 236 Nam Ky Khcri Nghia, Phudns 6, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam
Ty le quylh bilu quylt
Ty le \<yiStt Ten cong ty con Noi thanh lap boat dong Boat dong kinh doanh chinhich
dimg nha cac loaiKinh doanh bdt d6ng san, quySn sir dung dit thuoc chu sd
76,53% him, chu su dung hoac di thue; Trong rimg cham soc rimg; Xay dung cong trinh ky thuat dan dung kh&c
Cong ty Co phan Khu c6ng nghiep Cao su Binh Long
Cong ty Co phan Cao su Yen Bai
C6ng ty Co phan Cao su Ddu Ti4ng Lao Cai
Ap 3A, xa Minh Hung, huyen Chon Thanh, tinh Binh Phudc
Thon 2, xa Tan Thinh, Thanh ph6 Yen Bai, Tinh Yen Bai'So nha 186, duong Hoang Lien, phuimg Coc Leu, TP. Lao Cai, tinh Lao Cai
Xa Ea H6, huyen Krong Buk, tinh Dak L5k . '
Xa la Drang, huy$n Chu Prdng, tinh Gia LaiS6 33, To 26, khu pho 2, thi Iran Dau Tieng, huyen Dau Tieng, tinh Binh DuongKhu pho 2, thi trin Dau Tieng, huyen Dau Tieng, tinh Binh Duong Dirdng s6 7, KCN Long Khanh, xa Binh Loc, thi xa Long khanh, tinh B6ng NaiXa Don Cam Pech, huy$n San Dan, Tinh Kampong Thom, Vuong quoc Campuchia
Xa Tan Binh, huyen Bac Tan Uyen, tinh Binh Duong
Ap Cau Sat, xa Lai Hung, huyen BSnCat, tinh Binh DuongTinh Bolikhamxay, nude Cdng hdaD&n chu Nhan din LioXa Trapeang Prasat, huyen TrapeangPrasat, tinh Oddar Mean Cheay,Vuong quoc CampuchiaTinh Oudomxay, nude Cong hoa Dinchu Nhan dan Lio
79 55,38%
Trong cay cao su va so che mu cao su80 99,78% 100,00%
Trong, cham sdc, khai thic va che bien mu cao su
Diu tu, chim sdc, che bien, tieu thu cao su; Diu tu xiy dung co sd ha ting, xiy dung din dung; Mua ban xuat nhip khiu cao su
Trong, cham sdc, khai,thic va che bien mii cao su
81 87,79% 100,00%
Cdng ty Co phin Cao su Krong Buk Ratanakiri
Cdng ty Cd phin Cao su Chu Prong Stung Treng
Cdng ty Cd phan Cao su Dau Tidng Kratie
Cdng ty Cd phin Cao su Dau Tidng Campuchia
Cdng ty Cd phin Chd bidn Gd Cao su Dong Nai
82 100,00% 100,00%
83 99,86% 99,86%
Trong, chim sdc, khai thic vi che bien mu cao su84 95,00% 95,00%
Trong, chim sdc, khai thic va chi bien mu cao su
San xuit gd dan, gd lang, van ep va vin mdng khic; Khai thic gd; Cua, xe, bao gd va bao quan gd; San xuit giudng, tu, ban, ghe
Trdng, chim sdc, khai thic va che bien mu cao su
Diu tu xiy dung vi kinh doanh ket ciu ha ting ky thuat khu cdng nghiep; Kinh doanh nhi d, cho thue vin phong, nha xudng, nhi kho, ben bai
San xuit ging tay y td cic loai
Trdng, chim sdc, khai thic vi che bidn mu cao su
97,98% 97,98%
86 69,00% 69,00%
Cdng ty TNHH Phit trien Cao su C.R.C.K
Cdng ty Cd phin Khu cdng nghiep Tin Binh
87 100,00% 100,00%
88 59,64% 95,00%
Cdng ty Cd phk VRG Khii Hoan
Cdng ty TNHH Cao su Bolikhamxay Ha Tinh
Cdng ty TNHH Phat trien Cao su Tiy Ninh Sidm Ridp
Cdng ty TNHH MTV VRG Oudomxay
89 51,04% 51,04%
90 100,00% 100,00%
Trdng, chim sdc, khai thic va che bien mu cao su91 60,00% 100,00%
Trdng, chim sdc, khai thic vi che bien mu cao su'92 100,00% 100,00%
19
TAP DOAN CONG NGHlEP CAO SU Vl£T NAM - CONG TY CO PHANS6 236 Nam Ky Khcri Nghta, Phirteg 6, Quin 3, TP. H6 Chi Minh, CHXHCN Viet Nam
Bao cao t^i chi'nh hgp nhat gifra nien do Quy 03 nam 2020
TyJIquyenbiiuquyit
le loiStt Ten cong ty con Noi thanh lap va boat d§ng Hoat dong kinh doanh chi'nhich
Tinh Kxatie, Vuong quoc CampuchiaKhu 2, thi tran Than Uyen, huyfn Than Uyen, tinh Lai CMu Tinh Ratanakiri, Vuong qu6c Campuchia138 Hung Vuong, thi trin Ea Sup, huyen Ea Sup, tinh Dak Lik Ban Mufrng Nhe, xa Mudng Nh6, huyen Muong Nhe, tinh Dien Bien Tinh Salavan, nude Cong hoa Dan chu Nhan dan Lao269A Nguyen Trong Tuyen, phudng10, quan Phu Nhuan, TP. H6 Chi MinhDuong Dien Bien Phu, Khu ph6 NinhThuan, thi tran Lqc Ninh, huyen LocNinh, tinh Binh PhudcThdn 2, Xa la Jlcri, huy$n Ea Sup, tinhDikLakThon 01, Xa Dak La, Huyen Dak Ha, Tinh Kon TurnT6a nha U&I, so 158, dudng Ngo Gia Tu, Phudng Chanh NghTa, Thanh ph6 Thu Dau M6t, Binh Duong, Viet Nam.
Trong, cham sdc, khai thac va che bien mu cao suTrdng cay cao su; Xay dung nha cac loai; Khai thde quang kim loai qui hiem
Trong, cham sdc, khai thac va che bien mu cao su
Trong, cham sdc, khai thac va ch4 bien mu cao su
Trdng, cham sdc, khai thde va che bien mu cao su
Trdng, cham sdc, khai thde va che bidn mii cao su
93 Cdng ty TNHH VKETICong ty Cd phan Cao su Ddu Tiing Lai Chau
Cdng ty TNHH Cao su Ea H’leo BM
Cdng ty TNHH Cao su Phudc Hoa Dak LdkCdng ty Cd phdn Cao su Mudng Nhe Dien Bien
Cdng ty TNHH MTV Cao su Qua Van
Cdng ty Cd’ phan Xuat khau Cao su VRG Nhat Ban.
100,00% 100,00%
94 99,97% 100,00%
95 100,00% 100,00%
96 66,62% 100,00%
97 100,00% 100,00%
98 100,00% 100,00%
99 50,00% 50,00% Bdn budn cao su
Cdng ty Cd phdn Go Ldc Ninh
Cdng ty TNHH Cao su & Lam nghiep Phudc H6a - Ddk Ldk Cdng .ty TNHH San xudt Gd cao su Kon Turn
Cdng ty Cd phan Thanh phd Ndi that Viet Nam
Cua, xe, bao gd va bao quan gd; Khai thde gd; San xudt gd
Trdng cay an qua; Che bien va bao quan rau qua; Trdng cay cao su; San xudt san phdm khde tu cao su Khai thac gd vd 1dm san khac; thu nhat san phdm tir rung; Cua, xe, bdo gd vd bao quan gd.
San xudt san phdm khac tir gd, kim loai;
100 68,17% 68,17%
101 52,05% 78,14%
102 48,97% 48,97%
103 33,97% 51,00%
20
B£o cao tai chfnh hop nhat giu^ nien do Quy 03 nam 2020
TAP DOAN CONG NGHIfiP CAO SU Vl£T NAM - CONG TY CO PHAN$6.236 Nam Ky Khcri Nghia, Phu^yng 6, Quan 3, TP. Hd Chf Minh, CHXHCN Viet Nam
CONG TY LIEN KET, LIEN DOANH
Tai ngay 30/09/2020, Tap doan co muai bay (17) Cong ty lien ket, lien doanh nhu sau:
Ty lequyen bieu
quyet
Ten cong ty lien k€t, lien doanh
Tj' 16 loi ich
Boat dong kinh doanh chinhStt Nci thanh ISp v& boat dong
Dau tu xay dirag va kinh doanh ccr so ha tang khu cong nghiep; kinh doanh dien, nude sach; dich vu xir ly nude thaiThi cong xay dimg cac cong trinh; Dieu tra ccr ban, lap du an dau tu; Thiet ke vh lap tdng du todn cong trinh xay dung dan dung & edng nghiep
Trdng, khai thac, che bien va xuit khau cao su Sin xuit vat lieu xay dung tir dat set; Xay dung nha cac loai; Xay dung cong trinh duphg sit va dudng bp; Ban buon tong hop San xuit be tong va cac san phim tir xi mang va thach cao; Xay dung nha cac loai; Xay dung cong trinh dudng sat va dudng b6 v Trdng rimg, khai thac, che bien go, dim nguyen lieu; San xuat, kinh doanh g6 nhan tao MDF, hda chit phuc vu nganh goXay dung ha tang khu cong nghiep, nh&, ca sd ha tang ky thuat do thi, khu dan cu, khu kinh ti; £)iu tu xay dung edng trinh thuy dien, nhiet dien: Kinh doanh dien, nude trong khu cong nghiep vii do thi
Kinh doanh bat dong san, quyin su dung dit thuoc chu sd him, chu sir dung hoac di thue
KCN Biu Xeo, xS Song Trau, huyen Trang Bom, tinh D6ng Nai
269A Nguyen Trpng Tuyen, phudng 10, quad Phu Nhuan, TP. Ho Chi MinhSo 8 Tran Quy Kho£ch, quan 1, TP. H6 Chi Minh
C6ng ty Co phan Thong Nhit1 36,07% 36,07%
Cong ty Co phan Xay dung & Tu van BiutuCdng ty TNHH Nghien cuu Khoa hoc & SXTN Cao su Visomtex
2 47,88%47,88%
3 27,78% 27,57%
C6ng ty Co phan Dau tu Xay dung Co sd Ha tang Blnh Phudc
Cong ty Co phin Kinh doanh BOT Duong DT.741
Cong ty C6 ph^n g6 MDF VRG Dongwha
Ap Hda Vinh, xa Thanh Tam, huyen Chon Thanh, tinh Binh Phudc Km 72+000, dudng DT.741, ap Thuan Hai, x5 Thuan Phu, huyen D6ng Phu, tinh Blnh Phudc L6 G, Khu cong nghiep Minh Hung HI, xa Minh Hung, huyen Chon Thanh, Tinh Binh Phudc
4 29,17% 29,17%
5 38,60% 46,80%
6 49,00% 49,00%
L6 E, KCN L6c An, Binh Sera, xa Binh Son, huy6n Long Thanh, Tinh Dong Nai.L6 TT2-1, dudng D4, KCN Dong Nam, xa Hoa Phu, huy$n Cu Chi, TP. H6 Chi Minh
Cong ty C6 phin DSu tu va Phat triln VRG Long ITianh7 31,00% 31,00%
Cong ty C6 phin Biu tu Sai Gdn VRG8 17,34% 22,54%
Khai hoang, trong mdi, chSm sdc, khai thac, ch6 bien va mua ban cac san pham tir cay cao su; san xuat mua ban, ch4 bien ndng lam san xuSt khluSan xuit vd mua ban san phim cao su; Bang tai, day curroie, cao su nguyen lieu, san phim cao su ky thuSt
Cong ty C6 phan Cao su Thanh pho Hi Chi Minh
So 636 dudng V5 Van Kiet, phudng 1, quan 5, TP. H6 Chi Minh
L6 B3,l KCN TSy Bic Cii Chi, TP. H6 Chi Minh
9 27,14% 27,14%
C6ng ty C6 phin Cao su B6n Thanh10 48,85% 48,85%
21
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHAN$6 236 Nam Ky KMi Nghia, Phir^ng 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
Bao c^o tai chinh hop nhat gifra nien do Quy 03 n§m 2020
Ty lequyen bi€u
quygt
Ten cong ty lien k6t, lien doanh
Ty le Im ich
Hoat dong kinh doanh chfnhStt Noi thanh lap va boat dong
Xay dimg cong trinh dan dung, cong nghiep, giao thong, thuy loi; San xuat vat lieu xay dimg: Belong tucri, belong nhixa nong, ong cong, ciu kien be tong due sin; Trong, khai thac, ch6 bien va mua ban san pham cay nong nghiep v& cong nghiepXay dung cong trinh duong sat va duong bo; Xay dung cong trinh giao thong; Kinh doanh bit dong san, quyin su dung dit thu6c chu so huu, chu su dung hoSc di thue; Bau tu xay dung ha tang khu cong nghiep
San xuat sgi nhan tao, san xuit san phim khac tir cao suKinh doanh bit dong san, quy&n sir. dung dit thupc chu so huu, chii su dung hoSc di thue; Xay dung nha cac loai; Xay dung cong trinh dudng sit vk dudng boKhai thac go; San xuat san pham khac tir go; san xuat san pham tir tre, nua, ram, ra va vat lieu tit
Khai thac khoang ho£ chat va khoang phan bon; Tho£t nude va xu ly nude thai Xay dung cong trinh ky thuat dan dung
Trong, ch&m s6c, khai thac, chi bien cao su tai Lao
Budng so 1, ap Trung Tam, x3 Xuan Lap, thi xa Long Khanh, tinh BongCong ty Co phan Xay dung Cao su
B6ng Nai11 Nai 35,88% 41,50%
KCN Nhcm Trach 2, Loc Khang, xa Hiep Phudc, huyen Nhcm Trach, tinh Bong Nai ■Lq K5, K6, K7 Buirng N9A, KCN Dau GiSy, xa Bau H&m 2, huyen Thong Nhit, tinh Bong Nai
Cong ty Co phan Lpc Thinh
Cong ty Co phin Chi spri Cao su V.R.G SABO
12 32,59% 32,59%
13 49,06% 49,06%
Van phong Nong trudng Long Thanh, Khu 13, xa Long Due, huyen Long Thanh, tinh Bong Nai
. Khu Cong nghiep la Khual, thon Tan Lap, xa la Khual, huyen Chu Pah, tinh Gia Lai
C6ng ty TNHH Bo thi va Cong nghiep Nam T&n Uy£n
C6ng ty C6 phan Che bien go Cao su Chu Pah
14 8,46% 20,00%
15 34,32% 34,32% ben
Cong ty C6 phln Phdt triin N6ng nghiep Viet My Ha Tmh
S6 16 Vo Liem Son, TP. Ha Tinh, tinh Ha Tmh
Khu pho 3, thi Iran Dau Tieng, huyen Dau Tieng, tinh Binh Duong
16 36,00% 36,00%
C6ng ty C6 phan Cao su Dau Tieng Vi§t Lao
49,00% 49,00%17
22
iJ
TAP DOAN CONG NGHIfP CAO SU VIET NAM - CONG TY C6 PHAN So 236 Nam Khai Nghia, Phiremg 6, Quan 3 TP. H6 Chi Minh, CHXHCN Vi6t Nam
B^o c^o t^i chfnh h9p nhat gifra nign Quy 03 n5m 2020
II. NAM TAI CHINH, BON VI TIEN TE SU* DUNG TRONG NAM TAICHINH
1. Ky ke toan nam
Ky ke to&n nSm cua Tap doan bit diu tu ngiy 01/01 kit thuc v^o ng^y 31/12 hdng nSm duong Ijch.
2. Don v) ticn tc sir dung trong ke to&n
Don vj tiin te sur dung trong k§ todn Ddng Viet Nam (ky hi?u qu6c gia Ih “d”; ky hi^u qu6c te Ik “VND”).
m. CHUAN MV*C vA CHE DQ KE TOAN AP D^NG
I. Che do ki todn Sp dung
Tap doan dp dung Che dp Ke todn doanh nghiep ban hdnh theo Thong tu so 200/2014/TT-BTC ngdy 22/12/2014 cua Bp Tdi chinh Hudng dan Che dp ke todn Doanh nghiep, thong tu so 53/2016/TT-BTC ngdy 21/03/2016 cua Bp Tdi chinh ve viec sua doi, bo sung m0t s6 diiu cua Thong tu s6 200/2014/TT-BTC.
2. Tuyen bo ve viec tuan thu Chuan muc vd Ch4 dp ke toan51)
Tap doan da dp dung cdc Chuan muc ke todn Viet Nam vd cdc vdn bdn hudng dan Chuan muc do Nhd nude dd ban hdnh. Cdc bdo cdo tdi chinh dupe lap vd trinh bdy theo dung mpi quy dinh cua tirng chudn muc, thdng tu hudmg din thuc hipn chuan muc vd Chi dp ke todn hipn hdnh dang dp dung. '.I-
Cho muc dich lap vd trinh bdy Bdo cdo tdi chinh hop nhit ndy, Tap dodn da dp dung Chuan mpe Ke todn Viet Nam s6 25 - Bdo cdo tdi chinh hop nhdt vd k£ todn khodn dau tu vdo Cong ty con, Cdng ty lien kit. Bdo cdo tdi chinh hop nhat cua Tdp dodn dupe ISp vd trinh bdy theo hudng dan tai Thong tu so 202/2014/TT-BTC ngdy 22/12/2014 cua B6 Tdi chinh vi viec Hudmg din phuong phdp Idp vd trinh bdy Bdo cdo tdi chinh hpp nhit.
'i t-r
)
IV. CAC CHlNH SACK KE TOAN AP DUNG
01. U’d’c tinh ke todn
Viec lap bdo cdo tdi chinh hop nhit tuan thu theo chuan muc ki toan, che dp ki todn doanh nghiep Viet Nam vd cdc quy dinh phdp ly co lien quan din viec lap vd trinh bdy Bdo cdo tdi chinh hpp nhit yeu cau Ban Tong Gidm doc phdi co nhQng ude tinh vd gia djnh anh huong den s6 lieu bdo cdo ve cong np, tdi san vd viec trinh bdy cdc khodn cong np vd tdi sdn tiim tang tai ngdy lap Bdo cdo tdi chinh hpp nhat cQng nhu cdc so lieu bdo cdo ve doanh thu vd chi phi trong suit ndm tdi chinh. MSc du cdc ubc tinh ki todn dupe Idp bdng tat cd sp hiiu biet cua Ban T6ng Gidm doc, so thuc ti phdt sinh c6 thi khde vdi ude tinh, gid dinh ddt ra.
02. Cp so1 lap Bdo cdo tdi chinh hpp nhat gitra ni£n d$
Bdo cdo tdi chinh hpp nhit gitra nidn dp cua Tap dodn dupe lap tren co sb hpp nhit Bdo cdo tdi chinh rieng cua C6ng ty me - Tdp dodn vd Bdo cdo tdi chinh cua C6ng ty con do C6ng ty me Tap dodn kiem sodt (cdc cong ty con) dupe Idp cho din ngdy 31 thdng 12 hdng ndm. Viec kiem sodt ndy dat dupe khi Tap dodn c6 khd ndng kiem sodt cdc chinh sdeh tdi chinh vd boat dong cua cdc Cdng ty nhdn dau tu nhdm thu dupe Ipi ich tu cdc boat dpng cua cdc Cdng ty ndy.
Bdo cdo tdi chinh cua cdc Cdng ty con dupe lap cho cung ndm tdi chinh vdi Bdo cdo tdi chinh rieng cua Tap dodn, dp dung cdc chinh sdeh ke todn nhit qudn vdi chinh sdeh ki toan cua Tdp dodn. Trong trudng hpp cin thiet, Bdo cdo tdi chinh cua Cdng ty con dupe dieu chinh de dam bdo tinh nhat qudn trong cdc chinh sdeh ki todn dupe dp dung tai Tap dodn vd cdc Cdng ty con.
23
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHAN S6 236 Nam Ky Khai NghTa, Phu6ng 6, QuSn 3 TP. H6 Chf Minh, CHXHCN Viet Nam
Bdo cdo chinh hop nhat giQa nienQuy 03 n5m 2020
Kit qua boat d6ng kinh doanh cua c£c C6ng ty con dirge mua hoSc ban di trong n^m dugc trlnh b£y trong Bdo cdo t&i chfnh hop nh4t tu ng^y mua lai hoac cho d£n ng^y ban di kliodn diu Ur o Cong ty d6.
Cdc so du, thu nhSp chi phi chu yeii, ke c^ ede khoan lai hay 16 chira thgc hien phdt sinh tu c^c giao dich noi b6 dugc loai trir khi hop nh§t Bdo cdo Uii chinh.
Lgi Ich ciia co dong thieu so the hien phan Igi nhuan hoSc 16 ede tM sdn thuan khong n&m gift boi co d6ng cua TSp do^n dugc trlnh b&y a muc rieng tren B&ng can doi ke todn hop nhdt Bdo cto ket qud boat dgng kinh doanh hgp nhat.
Bdo c&o tii chinh hgp nhat Quy 03 n5m 2020 cua c£c don vj tham gia hgp nhat bao gom:
B&o c^o t&i chfnh tham gia hgp nhatTen c6ng tyStt
B&o cdo t^i chinhCong ty me - TSp do£n C6ng nghi6p Cao su Viet Nam
C6ng ty TNHH MTV Tong Cong ty Cao su D6ng Nai
Cong ty TNHH MTV Cao su Diu Tiing
Cong ty TNHH MTV Cao su Binh Long
Cong ty TNHH MTV Cao su LOc Ninh
Cong ty TNHH MTV Cao su Phu Riing
Cong ty TNHH MTV Cao su Nam Giang - Qu<mg Nam
Cong ty TNHH MTV Cao su Krong Buk
Cong ty TNHH MTV Cao su Eah Leo
C6ng ty TNHH MTV Cao su Chu Pah
Cong ty TNHH MTV Cao su Chu Prong
C6ng ty TNHH MTV Cao su Mang Yang
C6ng ty TNHH MTV Cao su Chu Se
Cong ty TNHH MTV Cao su Kon Turn
Cong ty TNHH MTV Cao su Blnh ThuSn
Cong ty TNHH MTV Cao su Qu£ng Tri
Cong ty TNHH MTV Cao su QuEing Nam
C6ng ty TNHH MTV Cao su Quang Ngai
C6ng ty TNHH MTV Cao su m Tinh
Cong ty TNHH MTV Cao su Huong Khe - Ha TTnh
Cong ty TNHH MTV Cao su Thanh H6a
1
B£o c£o tai chinh2
Bdo cdo t&i chinh3
Bdo cdo tdi chinh4
Bdo cdo tdi chinh;S<
Bdo cdo tdi chinh6
Bdo cdo tdi chinh7j
Bdo cdo tdi chinh8 V.I A"
Bdo cdo tdi chinh9
Bdo cdo tdi chinh10
Bdo cdo tdi chinh31
Bdo cdo tdi chinh12
Bdo cdo tdi chinh13
Bdo cdo tdi chinh14
Bdo cdo tdi chinh15
Bdo cdo tdi chinh16
Bao cao tdi chinh17
Bdo cdo tdi chinh18
Bdo cdo tdi chinh19
Bdo cdo tdi chinh20
Bao cdo tdi chinh21
Bdo cdo tdi chinhVien Nghien ciiu Cao su
Trung Tam Y te
Tap chi Cao su
Trufrng Cao dang CN Cao su
C6ng ty CP Thuy di?n Geruco Song Con
22
Bdo cdo tdi chinh23
Bdo cdo tdi chinh24
Bdo cdo tdi chinh25
Bdo cdo tdi chinh26
Bdo cdo tdi chinh27 Cong ty CP VRG - Bao LOc
24
TAP DOAN CONG NGHIEP CAO SU Vl£T NAM - CONG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phubfng 6, QuSn 3 TP. Ho CM Minh, CHXHCN Viet Nam
Bdo c^o chinh hyp nhat giu-a nien Quy 03 nSm 2020
B^o cao tai chinh tham gia hop nhatStt Ten cong ty
Cong ty CP VRG - Dak Nong
Cong ty CP C6ng nghi$p XNK Cao su
Cong ty Co phan The thao Ngoi Sao Geru
C6ng ty CP G6 MDF Qu&ng Tri
Cong ty CP Cao su Phutfc H6a
Cong ty CP Cao su Viet Lio
C6ng ty CP Cao su H6a Binh
Cong ty CP Cao su Hang G6n
Bao cdo tai chinh
Bao cao tai chinh hap nhat
Bao cao tai chinh
28
29
30
Bao cao tai chinh31
Bao cao tai chinh
Bao cao tai chinh hop nMt
Bao cao tai chinh
32
33
34
Bao do tai chinh
Bao cao tai chinh hyp nhat
Bao cao tai chinh tong hap
Bao cao tai chinh
Bao cao tai chinh
Bao cao tai chinh
35
36 C6ng ty CP Cao su Quasa Geruco
Cong ty CP TMDV Du Ijch Cao su
Cong ty CP PTDT & KCN Cao su VN
Cong ty CP KCN Nam Tan UySn
Cong ty CP Che bien g6 Thuan An
Congty CP Go Dau Tieng
Cong ty CP DLTM & KS Hirng Yen
Cong ty CP Ca khi Cao su
Cong ty CP Cao su Dong Phu
C6ng ty CP Cao su Tay Ninh
C6ng ty CP Cao su San La
37
38
39
40$Bao cao tai chinh41 N7fBao cao tai chinh42
vlBao cao tai chinh
Bao cao tai chinh tong hap
Bao cao tai chinh
43V44
45
Bao cao tai chinh46
Bao cao tai chinhCong ty CP Cao su Dien Bi§n47
Bao cao tai chinhCong ty CP Cao su Lai Chau
Cong ty CP Cao su Sa Th&y
C6ng ty CP DTPT Cao su Nghe An
Cong ty CP Cao su TSn Bien Kampongthom
Cong ty CP Cao su Ba Ria
C&ng ty CP Cao su Phii Rieng Kratie
Cong ty CP VRG - Phu Yen
Cong ty CP Cao su T£n Bien
Cong ty CP KCN Dlu Giay
Cong ty CP KCN Long Khanh
Cong ty CP Cao su Ha Giang
Cong ty CP Cao su Trirfrng Phat
Cong ty CP Cao su Dong Phu Kratie
C6ng ty CP Cao su D6ng Nai Kratie
Cong ty CP Thiiy Dien VRG Ngpc Linh
48
Bao cao tai chinh• 49
Bao cao tai chinh
Bao cao tai chinh hop nhat
Bao cao tai chinh
50
51
52
Bao cao tai chinh53
Bao cao tai chinh54
Bao cao tai chinh55
Bao cao tai chinh56
Bao cao tai chinh
Bao cao tai chinh
Bao cao tai chinh
Bao cao tai chinh hpp nhat
Bao cao tai chinh hop nhlt Bao cao tai chinh
57
58
59
60
61
62
25
TAP DOAN CONG NGHl£P CAO SU Vl£T NAM - CONG TY C6 PHAN S6 236 Nam Ky Khai NghTa, Phir6ng 6, Quin 3 TP. H6 CM Minh, CHXHCN Viet Nam
B&o cao t^i chfnh tipp nh^t giua nien do Quf 03 nSm 2020
B&o c^o t^i chfnh tham gia hop nhatSTT Ten cfing ty
Cong ty CP Cao su Ky Thuat D6ng Phu
Cong ty CP Cao su Bao L&m
Cong ty CP KCN An Bi'en
C6ng ty CP The thao Cao su Phu Rieng - Blnh Phudc
Cong ty CP G6 MDF VRG Kien Giang
C6ng ty CP DTXD Cao su Phii Thinh
Cong ty CP Cao su Dong Phu DSk N6ng
Cong ty CP CB XNK G§ T§y Ninh
Cong ty CP Co khi Van tai CS DSu Tilng
Cong ty CP Phan b6n TM Phu Thjnh
C6ng ty CP Cao su Lai Chau II
C6ng ty Cp Cao su Bk Ria Kampongthom
Cong ty CP CS Chir s§ Kampongthom
C6ng ty CP CS Mang Yang Ratanakiri
Cong ty CP Phan vi sinh Quang Tn
Cong ty TNHH PT Cao su Phudc H6a Kampongthom
C6ng ty CP KCN Bic Dong Phu
C6ng ty CP KCN Cao su Blnh Long
C6ng ty CP Cao su Yen B&i
C6ng ty CP Cao su Dau Tieng L£io Cai
C6ng ty CP Cao su KrongBuk Ratanakiri
Cong ty CP CS Chu Prong Strung Cheng
Cong ty CP CS Dau Tieng Kratie
Cong ty CP Cao su Dau Ti§ng Campuchia
C6ng ty CP Che bien Go Cao su D6ng Nai
Cong ty TNHH Ph&t Trien Cao Su CRCK - Chu Pah
Cong ty CP KCN Tan Blnh
Cong ty CP VRG - Khai Ho^n
Cong ty TNHH Cao su H& Tmh - Bolikhamxai
Cong ty TNHH PTCS Tay Ninh - Siem Rigp
C6ng ty TNHH MTV VRG Oudomxay
Cong ty TNHH Vketi
C6ng ty CP Cao su Dau Ti^ng Lai Chau
Cong ty TNHH Eahleo - BM
B6o c&o t£i chlnh
B&o c&o t&i chfnh
B^o cko t^i chfnh
B&o c^o t^i chfnh
B&o cdo t^ii chfnh
Bdo c&o tai chfnh
Bdo cao tai chfnh
Bao cdo t^i chfnh
Bko cdo t^i chfnh
B£o cio t^ii chfnh
Bio cio til chfnh
Bio cio tii chfnh hgp nhat
Bio cio tii chfnh hop nhdt
Bio cao tii chfnh hop nhit
Bio cio tii chfnh
Bio cio tii chfnh
Bio cio tii chfnh
Bio cio tii chfnh
Bio cio tii chfnh
Bio cio tii chfnh
Bio cio tii chfnh hop nhdt
Bio cio tii chfnh hgp nhdt
Bio cio tii chfnh hop nhdt
Bio cio tii chfnh hgp nhdt
Bio cio tii chfnh
Bio cio tii chfnh chuyen d6i
Bio cio tii chfnh
Bio cio tii chfnh
Bio cio tii chfnh chuyen doi
Bio cio tii chfnh chuyen d6i
Bio cio tii chfnh chuyen doi
Bio cio tii chfnh chuyen d6i
Bio cio tii chfnh
Bio cio tii chfnh chuyen doi
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TAP DOAN CONG NGHIfiP CAO SU VI$T NAM - CONG TY C6 PHAN So 236 Nam Ky Khai NghTa, Phuang 6, Quan 3 TP. H6 Chi Minh, CHXHCN Viet Nam
B&o cdo chfnh hpp nhat gifra nien do Quy 03 n5m 2020
Bdo c^o t&i chfnh tham gia hop nhatSIT Ten cong tyB6o cdo t^i chfnhC6ng ty TNHH Phirdc H6a - Dak Lak
Cong ty CP Cao su Bien Bien - Mirdng Nh697
Bdo cdo tai chfnh98
B&o'c&o tai chfnh99 Cong ty TNHH MTV Cao su Qua Van - Quang Tri
Cong ty CP xuSt khSu cao su VRG Nh£t Ban
Cong ty C6 ph^n Go Loc Ninh
Cong ty TNHH Cao su va LSm nghiep Phudc H6a Dak Lak Bdo cao tai chfnh
Bdo cao tai chfnh100
Bao cao tai chfnh101
102
103 Cong ty TNHH San xuat Go Cao su Kon Turn Cong ty Co ph&n Thanh ph6 N6i thdt Vi6t Nam
105 Cong ty CP Thong Nhdt
Cong ty CP Xay dung Tu van dau tir
107 Xf Nghifp lien doanh Visorutex
108 Cong ty CP DTXD CSHT Blnh Phirdc
109 Cong ty CP KD BOT Bufmg DT.741
110 Cflng tyCP.GSMDF VRG DONG WHA
111 Cong ty CP DTPT VRG Long Thanh -
112 Cong ty CP DSu tu Sai G6n VRG
113' C6ng ty CP Cao su TP. H6 Chf Minh
114 C6ng ty CP Cao su B6n Thanh
Cong ty CP Xay dung Cao sti Dong Nai
116 Cong ty CP LOc Thinh
117 Cong ty CP Chi sgi Cao su VRG Sa do
118 Cong ty CP Chi bien Go Cao su Chu P&h
119 Cong ty CP Phat trien Nong nghi?p Viet My Ha TTnh
Cong ty TNHH Cong nghiep va Dau tu Nam Tan Uy§n
121 Cong ty Co phan Cao su Dau Tieng Viet Lao
Bao cao tai chfnh Bao cao tai chfnh104
Bao cao tai chfnh
Bao cao tai chfnh106
Bao cao tai chfnh
Bao cao tai chfnh tBao cao tai chfnh
ABao cao tai chfnh
Bdo cao tai chfnh ★
Bao cdo tai chfnh
Bao cao tai chfnh hop nhit
Bdo cao tai chfnh
Bap cdo tdi chfnh115
Bdo.cdo tdi chfnh
Bdo cdo tdi chfnh
Bdo cdo tdi chfnh
Bdo cao tdi chfnh
Bdo cdo tdi chfnh120
Bdo cdo tdi chfnh hop nhit
03. Cdc nghifp vu bdng ngoai t|
a) Ty gid giao djch thuc ti doi vdi cdc giao dich bdng ngoai t? phdt sinh trong ndm :
• Ty gid giao dich thuc te khi mua bdn ngoai te la ty gid dugc quy d|nh trong hop dong mua, bdn ngoai td giOa Cong ty vd ngan hdng thuong mai;
• Ty gid khi g6p v6n hodc nhan g6p v6n Id ty gid mua ngoai te ciia ngan hdng nai Cong ty ma tdi khoin de nhan von cua nhd dau tu tai ngdy g6p von;
• Ty gid khi ghi nhan no phai thu Id ty gid mua cua ngan hdng thuong mai noi Cong ty chi dinh khdch hdng thanh todn tai thbi diem giao djch phdt sinh;
• Ty gid khi ghi nhan ng phdi trd Id ty gid bdn cua ngdn hdng thuong mai noi C6ng ty du kien giao djch tai thOi diem giao dich phdt sinh;
• Ty gid khi mua sdm tdi sdn hodc thanh todn ngay bang ngoai te Id ty gid mua cua ngan hdng thuong mai noi Cong ty thuc hien thanh todn.
27
M i
TAP DOAN CONG NGHIfiP CAO SU Vl£T NAM - CONG TY C6 PHAN S6 236 Nam Ky Khdi NghTa, Phiremg 6, Quin 3 TP. H6 Chi Minh, CHXHCN Viet Nam
Bdo c^o thi chfnh hyp nhat giira nien Quy 03 n5m 2020
b) Ty gi^ giao dich thuc tS khi ddnh gii lai cdc khoan muc tien t? c6 goc ngoai t$ tai thfri diem lap Bdo c£o chmh hop nhat:
• D6i vdi khoan muc phan loai la tai san ap dung ty gib mua ngoai t?;• D6i vdi tien gtri ngoai te dp dung ty gid mua cua chinh ngdn hdng nai Cong ty mb tdi khodn ngoai te;• D6i vdi khodn muc phdn loai la ny phai tra dp dung ty gid bdn ngoai t? cua ngdn hdng thuong mai nai Cong ty
thirimg xuyen c6 giao dich.• Tdt ca cdc khodn ch^nh 16ch ty gid thuc t4 phdt sinh trong ky vd chenh lech do ddnh gid lai so dir cdc khoan
muc tien te co goc ngoai te cu6i ky dugc hach todn vdo k4t qua hoat dong kinh doanh cua ky ke todn.
04. NguySn tdc xdc djnh lai suat thuc (Idi suat hifu lye) dung di chiet khau ddng tien.
Lai suat thuc te (lai suat hieu lire) dugc xdc djnh nhu sau:
• Ld I3i suit ngan hdng thuemg mai cho vay dang dp dung pho biin tren thi trufrng tai thdi diem giao dich;• Trudng hgp kh6ng xdc djnh dugc lai suit ngdn hdng thuong mai cho vay neu tren thl Idi suit thyc ti Id Idi suat
Tap dodn c6 the di vay dudi hinh thuc phdt hdnh cong cu ng khong c6 quyen chuyen doi thdnh c6 phieu (nhu phdt hdnh trdi phiiu thuong khong c6 quyen chuyen doi hodc vay bang khe ude thong thubng) trong dieu kign san xuit, kinh doanh dang diin ra binh thudng.
05. Nguyen tac ghi nhan tien vd cdc khoan twmg duong tien
Tiin vd cdc khoan tuong duong tiin bao gom tien mdt tai quy, tiin gui ngdn hdng, cdc khoan ddu tu ngdn han c6 thbi gian ddo han khong qud 03 thdng, c<5 tinh thanh khoan cao, c6 kha ndng chuyen doi de ddng thdnh cdc luong tien xdc djnh vd khong c6 nhiiu rui ro trong chuyen doi thdnh tiin.
Gdc khoan tiin do doanh nghiep khde vd cd nhdn ky cugc, ky quy tai Tap dodn dugc quan ly vd hach todn nhu tien cua Tap dodn.
Khi phdt sinh cdc giao djeh bang ngoai te, ngoai te dugc quy doi ra Dong Viet Nam theo nguyen tac: B€n Ng cdc tdi khoan tiin dp dung ty gid giao dich thuc t4; Ben C6 cdc tdi khoan tiin dp dung ty gid ghi si blnh qudn gia quyen.
Tai thdi diem lap Bao cdo tdi chinh hgp nhat theo quy djnh cua phdp luat, s6 du ngogi t? dugc ddnh gid lai theo ty gid giao dich thuc ti, la ty gid mua ngoai te cua ngdn hdng thuong mai nai Tap dodn thudng xuyen c6 giao djeh tai thdi diem lap Bdo cdo tdi chinh hop nhdt.
06. Nguyen tac ke todn cdc khodn dau tu tdi chinh
a. Chung khodn kinh doanhChung khodn kinh doanh dugc ghi si ki todn theo gid g6c, bao gom: Gid mua edng cdc chi phi mua (n4u c6) nhu chi phi moi gidi, giao djeh, cung cip thong tin, thue, le phi vd phi ngan hdng. Gid goc cua chtimg khodn kinh doanh dugc xdc djnh theo gid tri hop ly cua cdc khoan thanh todn tai thfri diem giao djeh phdt sinh.Du phdng giam gid chung khodn kinh doanh dugc lap vdo thfri diem cuoi ky ke todn Id so chenh Igch gitta gid goc dugc hach todn tren s6 k4 todn 16n han gid trj thj trudng cua chung tai thdi diem Idp du phdng.
b. Cac khodn dau tu ndm gid' den ngdy ddo han
Gom cdc khoan ti4n gui ngdn hdng c6 ky han vd cdc khodn cho vay ndm gift din ngdy ddo han vdi myc dich thu lai hdng ky.
Doi veri cdc khoan dau tu ndm gift den ngdy ddo han, neu chua dugc lap du phdng phdi thu kh6 d6i theo quy djnh cua phdp luat, k6 todn tiin hdnh ddnh gid kha ndng thu hoi. Trufrng hop c6 bdng chumg chdc chdn cho thay mot phan hodc todn bg khoan dau tu c6 the kh6ng thu hoi dugc, ke todn tiin hdnh ghi nhan si tin thlt vdo chi phi tdi chinh trong ndm. Trudng hop si tin thlt khong the xdc djnh dugc mot edeh ddng tin cdy, kl todn tien hdnh thuyet minh tren Bdo cdo tdi chinh ve kha ndng thu hoi cua khodn ddu tu.
c. Cdc khoan cho vay
\
28
TAP DOAN CONG NGHI$P CAO SU VIET NAM - CONG TY C6 PHAN So 236 Nam Ky Khai Nghia, Phudng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Vigt Nam
B&o c^o thi chfnh hgp nhat giira nien dp Quy 03 nSm 2020
Cac khoan cho vay theo khe irdrc gitta cdc b6n nhimg khong dirprc giao djch mua, bdn tren thj tnrdng nhu chung khodn. Tuy theo tirng hop d6ng, cdc kho^n cho vay theo kh4 irdc c6 the dupe thu hoi mot lin tai thdi diem d&o han hoSc thu hoi dan timg ky.
D6i vdi ckc khoAn cho vay, neu chira duac lap dir phdng phai thu kh6 d6i theo quy dinh ciia phdp luSt, ke todn tien hanh ddnh gi& khi n3ng thu h6i. Trubng hop cd bang chumg chic chin cho thay mot phan hoac to^n bp khoan cho vay c6 thi khong thu h6i dirpc, ke todn tiin hanh ghi nhan s6 ton thit va© chi phi tai chinh trong nam. Tnrong hop so ton that khong the xdc dinh duac mpt edeh ddng tin cdy, ki todn tien hdnh thuyet minh tren Bdo cdo tdi chinh vi khd n3ng thu hoi cua khoan cho vay.
d. Dau tu- vdo Cong ty con, Cong ty lien doanh, lien ket
Cdc khoan ddu tu vdo ede cong ty con md trong d6 Tdp dodn nim quyen kiem sodt duac trlnh bdy theo phuemg phdp hop nhit. Cdc khoan phan phoi Ipi nhupn md cong ty me nhdn dupe tir so Ipi nhuan luy ke cua cdc c6ng ty con sau ngdy cong ty me nim quyln kiim sodt dupe ghi vdo ket qua hoat dpng kinh doanh trong ndm cua cong ty me. Cdc khodn phan ph6i khde dupe xem nhu phin thu h6i cua cdc khodn dau tu vd dupe tru vdo gid tri dau tu.
Cdc khoan dau tu vdo cdc c6ng ty H6n kit md trong d6 Tap dodn c6 anh huang ddng ke dupe trlnh bdy theo phuang phdp v6n chu sd him. Cdc khodn phan ph6i Ipi nhuan tir so Ipi nhudn thuan luy ke cua cdc cong ty lien kit sau ngdy dau tu dupe phan b6 vdo kit qua hoat dong kinh doanh trong ky cua Tpp dodn. Cdc khoan phdn phoi khde dupe xem nhu phan thu hoi cdc khodn dau tu vd dupe trir vdo gid trj dau tu.
Khoan ddu tu vdo cong ty lien doanh dupe ki todn theo phuang phdp von chu sa hihi. Khodn v6n gop lien doanh khong dieu chinh theo thay dii ciia phdn sa him cua cong ty trong tdi san thuan cua c6ng ty lien doanh. Bdo cdo Ket qud hoat d6ng kinh doanh cua Tap dodn phan dnh khodn thu nhap dupe chia tir Ipi nhudn thuan luy ke cua Tdp dodn lien doanh phdt sinh sau khi g6p von li6n doanh.
e. Dau tu vdo cong cu von cua don v) khde
Cdc khoan dau tu vdo cong cu v6n ciia dan vj khde duac trlnh bdy theo phuang phdp gid goc.
Du phdng gidm gid ddu tu duac lap vdo thdi diim cu6i ndm Id s6 chenh lech gitfa gid g6c dupe hach todn tren so ke todn 1cm han gid trj thi truimg ciia chiing tai thfri diim Idp du phdng. Hodc muc trich Idp du phdng dupe xdc dinh dua vdo bdo cdo tdi chinh tai thdi diim trich Idp du phdng ciia t6 chiic kinh ti khi khong xdc dinh dupe gid tri thi trudng.
C
07. Nguyen tdc ke toan phai thu
Viec phdn loai cdc khoan phdi thu Id phai thu khdeh hang, phdi thu khde dupe thpc hi?n theo nguyen tdc:
a. Phai thu ciia khdeh hdng gdm cdc khoan phdi thu mang tinh chat thuang mai phdt sinh tir giao djch cd tinh chat mua, bdn, nhu: Phai thu vi ban hdng, cung cap dich vu, thanh ly, nhupng bdn tdi san (TSCD, BDSDT, cdc khodn diu tu tdi chinh) giua Tap dodn vd ngudi mua (Id don vj ddc Idp vdi ngudi bdn, gom cd cdc khodn phdi thu gitra cong ty mp vd cong ty con, lien doanh, lien kit). Khoan phai thu nay gom ca cdc khoan phdi thu vi tien bdn hdng xudt khau ciia b6n giao liy thde thong qua ben nhan liy thde;
b. Phai thu khde gom cdc khoan phai thu khong c6 tinh thuang mai, khong lien quan den giao djch mua, bdn, nhu:
• Cdc khodn phai thu tao ra doanh thu hoat dpng tdi chinh, nhu: khodn phdi thu vi lai cho vay, tiin gui, co tire vd Ipi nhuan dupe chia;
• Cdc khodn chi h6 ben thu ba dupe quyen nhdn lai; Cdc khodn ben nhdn liy thde xuat khdu phai thu hp cho b6n giao liy thde;
• Cdc khoan phai thu khong mang tinh thuang mai nhu cho mupn tdi san, phdi thu ve tien phat, bii thufrng, tdi san thiiuch&xiily...
Khi lap Bdo cdo tdi chinh hop nhdt, ki todn can cii ky han c6n lai ciia cac khodn phdi thu de phan loai Id ddi han hodc ngdn han. Cdc chi tieu phdi thu ciia Bdng can doi ke todn c6 the bao gom cd cdc khodn dupe phdn dnh d cdc tdi khodn
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TAP DOAN CONG NGHl£P CAO SU VI$T NAM - CONG TY C6 PHAN S6 236 Nam Ky Khai NghTa, Phir6ng 6, Quan 3 TP. Ho Ch( Minh, CHXHCN Viet Nam
Bao cao tai chinh hgp nhit giira nienQuy 03 nSm 2020
kMc ngo^i cdc tii khoan phai thu, nhu: Khoan cho vay dirge phan dnh cr TK 1283; Kho&n ky quy, ky cugc ph^n ^inh 6 TK 244, kho^n tarn ung a TK 141...
C&C khoan ph^i thu c6 goc ngoai t6 dirge danh gid lai cu6i ky ke todn khi lap Bdo cdo tdi chinh hgp nhit. Ty gid giao dich thuc t6 khi danh gia lai ede khodn phai thu c6 goc ngoai tai th^ri diem lap Bdo cdo tdi chinh Id ty gid c6ng bo cua ngan hdng thuemg mai ncri Tap dodn thudng xuyen c6 giao dich (do Tap dodn tir lua chon khi giao djeh v6i d6i tugng phai thu).
Vi$c xdc djnh ede khoan edn lap du phbng phdi thu kh6 d6i dirge edn cu vdo ede khoan muc dugc phdn loai Id phai thu ngdn han, ddi han cua Bdng can d6i k6 todn. Du phdng ng phdi thu kh6 d6i dugc trlch Idp cho ttmg khoan phdi thu kh6 d6i edn cu vdo tu6i ng qud han cua ede khodn ng hodc du kien muc ton th&t c6 the xdy ra.
Rieng ede khoan phai thu vS cho vay khdeh hdng dugc sdp nhap tir C6ng ty Tdi chinh TNHH MTV Cao su Viet Nam:
• Cac khoan cho vay khdeh hang dugc trlnh bdy tr£n Bang can doi ke todn theo so du ng goc tai ngay bdo cdo. Khoan cho vay ndy dugc theo doi nhu ede khodn du ng vay tin dyng vd thyc hien trlch lap du phdng theo du phdng rui ro tin dung.
> Du phong riii ro tin dung: dugc Idp theo quy vd dugc ghi nhdn vdo Bdo cdo tdi chinh trong quy tiep theo. Rieng du phong cua quy 4 dugc lap vd ghi nhdn trong thdng 12 tren ca so ede khoan cho vay tai ngdy 30 thdng 11 hdng ndm;
> Du phdng c\i thd dugc tlnh dua trdn ty le dg phdng vd so du ede khoan cho vay sau khi tru di gid trj cua tdi san ddm bao da dugc chilt khdu theo ty Id quy djnh cho timg loai tdi san dam bao. Ty Id du phdng cu the dp dung cho timg nhdm ng nhu sau: 't•'C'
\\Ty le trlch lap du phdng rui roTinh trang qud hanNhdm ng &
Ng du tieu chuan 0%Khoan vay trong han hodc qud hgn dudi 10 ngdy1- Qud han tir 10 ngdy den 90 ngdy; ho|c- Dugc ca cau lai thdi han trd ng lan thur nhdt (neu khdeh hdng dugc ddnh gid Id du khd ndng hodn trd cd goc Idn Idi theo thdi han da dugc ca cdu lai lan thu nhat dp dung doi vdi khdeh hdng Id doanh nghipp vd to chuc).
Ng edn chu y2
5%- Qud han tir 91 ngdy den 180 ngdy; hodc- Dugc ca cdu lai thin han trd ng Idn thu nhdt ngoai trir ede khoan cho vay cd thdi han trd ng dugc ca cdu lai da dugc phan loai vdo Nhdm 2 b tren; hodc- Cdc khodn cho vay dugc mien, gidm tien Idi do khdeh hang khdng cd khd ndng thanh todn tien Idi theo hgp dong.- Qud han tir 181 ngdydln 360 ngdy; hodc- Dugc ca cau lai thdi han trd ng lan thu nhdt vdo qud han dudi 90 ngdy tlnh theo thin han trd ng dugc ca cdu lai lan thu nhdt; hodc- Dugc ca cdu 4i thin han trd ng lan thu 2.
Ng dudi tieu chuari3
20%
Ng nghi ngir4
50%- Qua han tren 360 ngdy; hodc- Dugc ca cdu lai thin han trd ng lan thu: nhit vdo qud han tir 90 ngdy tra len tlnh theo thiri han trd ng dugc dd ca ciu lai lan thir nhdt; hodc- Dugc ca cau lai thiri han trd ng lan thu 2 vd dd bi qud han tlnh theo thiri han trd ng da dugc ca ciu lai lan thii 2; hodc- Dugc ca cdu lai thiri han tra ng lin thir 3; hodc- Cac khoan ng khoanh, ng chir xii ly.
Ng co khd ndng mat von5
100%
> Du phdng chung: dugc trlch lap bdng 0,75% tong gid trj so du ng cho vay dugc phdn loai tir Nh6m 1 den Nhdm 4 tai ngdy 30 thdng 11 hdng ndm
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TAP DOAN CONG NGHIfiP CAO SU Vl£T NAM - CONG TY C6 PHAN So 236 Nam Ky Khai NghTa, Phirdng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Viet Nam
B&o c^o t^i chfnh hpp nhat giua nien do Quj' 03 nSm 2020
• T§p do^n phan loai ng v^i trfch lap du ph6ng rui ro tin dpng theo Quyet djnh so 22A^BHN-NHNN ng&y 04 thdng 06 nam 2014 cua Th6ng d6c Ngan h4ng Nh^ nude Vi$t Nam ban h&nh quy dinh ve ph&n loai ng, trlch lap v& sir dung du phbng de xir ly nii ro tin dyng trong boat dgng ngan hang ciia to chirc tin dung.
• Ngo&i ra, theo Cong vSn s6 1687/NHNN-TCKT nghy 20/03/2015 cua Ngan himg Nha nude Viet Nam, ede khoan cho vay khdeh hang cung dugc phan loai thinh: Ng trong han vh Ng qud han dua vdo trang thai cua mot khoin vay theo hgp ddng tin dung hoac ede phu luc gia han, di£u chlnh k^ han ng.
• Hoat dgng repo c6 phi6u dugc ghi nhan nhu mot khoan ph&i thu v§ cho vay khdeh h^ng, du phdng rui ro tin dung trong lihh vuc repo dugc Tap do&n xdc djnh eSn cir vio gi^ tri thuin cua co phieu repo tai ng&y ket thuc ky ke to^n n3m.
08. Nguyen t5c ghi nh$n hhng ton kho
Hang ton kho cua Cong ty nhthig t^i s&n dugc mua v^o de san xuat hoac de bdn trong ky san xu§t, kinh doanh blnh thudng.
Hdng tdn kho dugc tinh theo gid g6c. Trudng hop gid trj thuan cd th§ thuc hien dugc thap hon gid goc thl hang ton kho dugc tinh theo gid tri thuan cd th& thuc hien dugc. Gid goc hdng tdn kho bao gdm chi phi mua, chi phi chd bien vd ede chi phi lien quan true tiep khde phdt sinh de cd dugc hdng tdn kho d dia diem vd trang thdi hidn tai.
Gid tri hang ton kho dugc xdc dinh theo phuong phdp blnh quan gia quyen.
Hang ton kho dugc hach todn theo phuong phdp ke khai thudng xuyen.
09. Nguyen tdc ghi nhan vd khau hao tai sdn co djnh, bat ddng san dau tu
t
>
Tdi san cd djnh .i?
Tdi sdn cd dinh htfu hlnh, tdi sdn cd dinh vd hlnh dugc ghi nhdn theo gid goc. Trong qud trlnh su dung, tdi sdn co dinh huu hlnh, tdi sdn c6 dinh v6 hlnh dugc ghi nhdn theo nguyen gid, hao m6n luy ke vd gid tri c6n lai.
Khau hao dugc trlch theo phuong phdp dufrng thdng, theo hudng dan tyi Th6ng tu so 45/2013/TT-BTC ngdy 25/4/2013 vd thong tu s6 147/2016/TT-BTC ngdy 13/10/2016 cua B6 Tdi chinh vd “sua doi, b6 sung mot s6 dieu cOa th6ng tu so 45/2013/TT-BTC ngdy 25/4/2013 cua Bo tdi chinh hudng ddn che dg quan ly, su dung vd trlch khdu hao tdi san co dinh" cua Bo Tdi chinh hudng ddn chd d6 quan ly, sut dung vd trlch khdu hao TSCD nhu sau:
Nhd cua, vat kidn true Mdy mdc, thiet bi Phuong tien van tai Thidt bi vdn phdng Cac tdi sdn khde Phan mem quan ly
08 - 25 ndm 06-10 ndm 05 - 08 ndm 03 - 05 ndm 08 - 20 ndm 02 - 20 ndm
Rieng khdu hao tdi san c6 dinh ddi vdi vuon cay cao su dugc thuc hi?n theo Cong vdn so 1937/BTC-TCDN ngdy 09/02/2010 cua Cue Tdi chinh doanh nghi^p, Bp Tdi chinh v/v Trlch khdu hao vuim cdy cao su vd Quyet djnh so 221/QB-CSVN ngdy 27/4/2010 cua Tap dodn Cong nghiep Cao su Viet Nam v/v Ban hdnh ty Id trlch khdu hao vu6n cdy cao su theo chu ky khai thde 20 ndm; cu thd nhu sau:
Ty If khau hao (%)Ty If khau hao (%) Ndm khai thdeNam khai thde7,00Nam thu 1
Ndm thu 2Ndm thu 11 Ndm thur 12 Ndm thu 13
2,506,602,806,20Ndm thu 3
Ndm thu 4 Ndm thu 5 Ndm thu 6
3,505,90Ndm thu 14
Ndm thu 15 Ndm thu: 16
4,405,504,805,405,40
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TAP DOAN CONG NGHIEP CAO SU Vl£T NAM - CONG TV C6 PHAN S6 236 Nam Ky Khai Nghia, Phuong 6, Qu£n 3 TP. Ho Chi Minh, CHXHCN Viet Nam
B£o c^o tii chi'nh hop nhat giQa nien Quy 03 nam 2020
Ty I? khau hao (%) Ty 1? khau hao (%)Nam khai th£c Nam khai th£cNam thii 7 Nam thu 8 Nam thu 9 ■ Nam thu110
5,40 Nam thu 17 5,005,10 N3m thu 18
N3m thu: 195,50
5,10 5,205,00
Muc khau hao cho nam cu6i cung (nam thu 20) dugc x£c dinh bang gii tri c6n lai cua vudn cay cua nSm khai thdc.
Bat d6ng san dau tu
Bat dong san dau tu (BDSDT) dugc ghi nhan la tai san phai th6a man d6ng thbi hai dieu kien sau:• Chic chin thu dugc Igi ich kinh t£ trong tuong lai; va• Nguyen gia phai dugc xhc dinh mot each ding tin cay.
Bat dong san dau tu dugc ghi nhSn theo gid goc. Trong qud trlnh cho thue boat d6ng, bit dgng sdn dau tu dugc ghi nhan theo nguyen gid, hao m6n luy ke vd gid tri c6n lai.
BDSDT cho thue hoat dong dugc trich khiu hao vd ghi nhan vao chi phi kinh doanh trong ky (k6 cd trong thfri gian ngirng cho thue). Tap doan dua vdo ede bit dgng san chu so huu sir dung cung loai de ude tlnh thdi gian trich khau hao va xdc dinh phuemg phdp khiu hao cua BDSDT.
*
Khiu hao BDSDT dugc trich theo phuong phdp khau hao dudng thing trong suot thin gian hftu dgng ude tlnh cua ede bit dong sdn nhu sau:
Nhom tai san- Nhd ciia, vat kiin true- Quyin su dung dat
BDSDT nim giu chd tang gid Tap doan khong trich khiu hao. Trudng hgp cd bang chdng chic chin cho thiy BDSDT bj giam gid so vdi gid trj thi trudng vd khoan gidm gid dugc xdc dinh mdt edeh ddng tin cdy thl Tap doan ddnh gid giam nguyen gid BDSDT va ghi nhan khoan tin that vdo gid v6n hdng bdn (tuong tu nhu vi?c lip du phdng doi vdi hang hda bat dong san).
S6 nam khau hao05-25Theo thdi han quyin sir dung dat
10. Nguyen tac ke toan chi phi trd trude
Cac chi phi trd trude chi lien quan din chi phi sdn xuit kinh doanh cua mot ndm tdi chlnh hodc mot chu ky kinh doanh dugc ghi nhan Id chi phi trd trude ngin han vd dugc tlnh vdo chi phi san xuat kinh doanh trong ndm tdi chlnh. Cdc chi phi dd phdt sinh trong ndm tdi chlnh nhung lien quan den ket qua hoat ddng sdn xudt kinh doanh cua nhieu nien dp kd toan dugc hach toan vdo chi phi trd trude ddi han de phdn bo dan vdo ket qua hoat dgng kinh doanh trong ede nien d$ ki todn sau.
Vide tlnh vd phan b6 chi phi trd trude ddi han vdo chi phi san xuat kinh doanh timg hach todn dugc edn cd vdo tlnh chit, muc do tung loai chi phi di chgn phuong phdp vd tieu thde phan b6 hgp ly. Chi phi trd trude dugc phan bo din vdo chi phi san xuat kinh doanh theo phuong phdp dudng thing.
II. Nguyen tic ke todn ng phdi trd
Vice phdn loai ede khoan phai trd la phdi trd ngudi bdn, phdi trd khde dugc thue hign theo nguyen tic:
a. Phai trd ngudi bdn gdm ede khoan phdi trd mang tlnh chit thuong mai phdt sinh tu giao dich mua hdng hda, djeh vu, tai sdn vd ngudi bdn (la don vi dgc lap vdi ngudi mua, gdm cd ede khodn phdi trd gida cong ty mg vd edng ty con, edng ty lien doanh, lien kit). Khodn phdi trd ndy gim cd ede khoan phdi trd khi nhap khau thdng qua ngudi nhdn uy thde (trong giao dich nhap khiu uy thde);
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TAP BOAN CONG NGHI&P CAO SU VI$T NAM - CONG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phudng 6, Quan 3 TP. H6 CM Minh, CHXHCN Vi#t Nam
B4o cdo t^i chmh hg’p nhat gifra niSn Quy-03 nam 2020
b. Phai tra khac g6m cac khoan phai tra kh6ng c6 tlnh thuorig mai, khong li6n quan den giao dich mua, ban, cung c%> hang h6a dich vu:
• Cdc khoan phai tra li§n quan d€n chi phi tai chinh, nhu: khoan phai tra ve lai vay, c6 turc va lai nhuan phai tra, chi phi boat dpng diu tir tai chinh phai tra;
• Cac khoan phai tra do ben thii ba chi hp; Cac khoan tien ben nh$n uy thac nhan ciia cdc ben lien quan de thanh todn theo chi dinh trong giao dich uy thac xu4t nhap khau;
• Cac khoan phai tra khong mang tinh thirong mai nhu phai tra do mupn tai san, phai tra ve tien phat, boi thubng, tai san thua chfr xu ly, phai tra ve cdc khoan BHXH, BHYT, BHTN, KPCE)...
Khi lap Bao cao tai chinh hgp nhat, loan cSn cur k^ ban cdn Ipi cua cac khoan phai tra de phSn loai la dai han hoSc ngin han. Khi c6 cac bang chung cho thay mpt khoan t6n that c6 kha n3ng chac chin xay ra, ke loan ghi nhan ngay m6t khoan phai tra theo nguyen tac than trong.
Cac khoan phai tra c6 goc ngoai te dupe danh gia lai cu6i n&m khi lap Bdo cdo tai chinh hpp nhat. Ty gia giao djeh thuc t6 khi danh gia lai cac khoan phai tra c6 g6c ngoai te tai thfri diem lap Bao cdo tdi chinh la ty gid cong bo cua ngan hdng thuong mai nai doanh nghiep thuong xuyen co giao djeh (do Tap dodn tu lira chon khi giao dich vdi doi tupng phdi tra).
12. Nguyen tac ghi nh$n ede khoan vay
Cdc khodn vay c6 thai gian tra np hon 12 thdng ki tir thfri diem lap Bdo cdo tdi chinh, ke todn trlnh bdy Id vay vd np thue tdi chinh ddi han. Cdc khoan d6n han trd trong v6ng 12 thdng tiep theo ke tir thW diem lap Bdo cdo tdi chinh, k4 todn trinh bdy Id vay vd np thue tdi chinh ng5n han dS c6 k€ hoach chi trd.Cac chi phi di vay lien quan true ti£p din khodn vay (ngodi lai vay phai trd), nhu chi phi thim dinh, kiem todn, lap h6 so vay v6n... dupe hach todn vdo chi phi tdi chinh. Tru&ng hpp cdc chi phi nay phdt sinh tir khodn vay rieng cho muc dich diu tu, xay dpng hodc sdn xult tdi sdn do dang thl dupe v6n h6a.
Khi lap Bdo cdo tdi chinh hpp nhat, so du cac khodn vay bdng ngoai t? dupe ddnh gid l^i theo ty gid giao dich thuc ti tai thfri diem lap Bdo cdo tdi chinh hpp nhat. Cdc khodn chenh l?ch ty gid phdt sinh tir viec thanh todn vd ddnh gid lai cudi ndm khodn vay bing ngoai te dupe hach todn vdo doanh thu hodc chi phi boat dong tdi chinh.
;1-
13. Nguyen t3c ghi nhan vd v6n h6a cac khoan chi phi di vay
Chi phi di vay dupe ghi nhan vdo chi phi sdn xuat, kinh doanh trong nam khi phdt sinh, trir chi phi di vay lien quan trpe tiep den viec dau tu xay dung hodc sdn xuat tdi san da dang dupe tinh vdo gid tri cua tdi sdn d6 (dupe von hod) khi c6 du cac dilu kien quy dinh trong Chain muc Ke todn Viet Nam s6 16 “Chi phi di vay”.
Chi phi di vay li£n quan true tiep din vi$c diu tu xay dung hodc sdn xult tdi sdn da dang cln c6 thfri gian du ddi (tren 12 thdng) de c6 thl dua vdo sir dyng theo muc dich djnh trude hodc bdn thl dupe tinh vdo gid tri cua tdi sdn d6 (dupe vln hod), bao g6m cdc khodn lai tien vay, phan bo cdc khodn chiet khau hodc phu trpi khi phdt hdnh trdi phieu, cdc khodn chi phi phu phdt sinh lien quan tdi qud trlnh lam thu tuc vay.
B6i vdi khodn vay rieng phuc vu viec xdy dung TSCB, BBSBT, Idi vay dupe von hda ke ca khi thdi gian xay dung dudi 12 thdng;
14. Nguyen tdc ghi nhan chi phi phdi trd
Cac khodn phdi trd cho hdng hda, djeh vy dd nhan dupe tir ngudi bdn hodc da cung clp cho ngudi mua trong ndm tdi chinh nhung thuc tl chua chi tra do chua cd hda dan hodc chua du ho sa, tdi lieu kl todn, dupe ghi nhdn vdo chi phi sdn xudt, kinh doanh cua ndm tdi chinh.Viec hach todn cac khodn chi phi phai trd vdo chi phi san xult, kinh doanh trong ndm phdi thuc hidn theo nguyen tdc phu hop gitfa doanh thu vd chi phi phdt sinh trong ndm.
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TAP DOAN CONG NGHl£P CAO SU VlfT NAM - CONG TY C6 PHAN S6 236 Nam Ky Kh6i NghTa, Phu6Tig 6, Quan 3 TP. H6 Chi Minh, CHXHCN Viet Nam
B^o cdo t^i chfnh h9p nhat giua nien dp Quy 03 n5rri 2020
C6c kho&n chi phi phai tra ph£i se dugc quyet toan v6i so chi phi thuc te phdt sinh. So chenh lech gitfa so trich trirdrc vA chi phi thirc te sS dirge hoan nhap.
15. Nguyen tSc phuong ph£p ghi nhan ede khodn dy phdng ph^i tr§
Gi& tri dirge ghi nhan cua mot khoan du phdng phdi tra \k gid trj dirge irdc tinh hgp ly nhat ve khoan ti^n se ph£i chi de thanh todn nghla vu ng hien tai tai ng£y ket thuc k^ k£ toan.
Chi nhilng khoan chi phi lien quan ddn khoan dir phdng phai tra d5 ISp ban dau mdi dugc bu dip bing khoan dir phdng phai tra dd.
Khoan chenh lech giita sd dir phdng phai tra da lap d k^ k4 to^in tnrbc chua su dqng het Idn hon so du phdng phai tra lap d ky bdo cdo dugc hodn nhap ghi giam chi phi san xuat, kinh doanh trong ky.
Du phdng phai tra dugc ghi nhan khi thoa man c&c diiu kien sau:• Tap doan cd nghTa vu ng hien tai (nghTa vu phdp ly hoSc nghTa vu lien ddi) do kit qua tu mot sg kien d3 xay ra;• Su giam sut vl nhtrng Igi ich kinh te cd the xay ra dan den viec yeu ciu phai thanh todn nghTa vu ng; va• Dua ra dugc mot ude tinh d£ng tin cay ve gid trj cita nghTa vu ng dd.
16. Nguyen tic ghi nhan doanh thu chua thuc hifn
Doanh thu chua thuc hien gdm doanh thu nhan trude nhu: S6 tiln cua kh&ch hang da trd trude cho mgt hoSc nhieu ky kl todn vi cho thu6 tai san; Khoan lai nhSn trude khi cho vay von hoSc mua ede edng cu ng; Va ede khodn doanh thu chua thuc hien khde nhu: Khoan chenh lech gitta gid bdn hdng tra cham, tra gdp theo cam ket vdi gid bdn tra tien ngay, khoan doanh thu tuang ung vdi gid tri hdng hda, dich vu hodc sd phai chiet khdu giam gid cho khdeh hdng trong chucmg trinh khach hdng truyen thong.
Doanh thu chua thuc hi$n khong bao gdm:
• Tiln nhan trude cua ngudi mua md doanh nghi$p chua cung cdp sdn pham, hdng hod, dich vy;• Doanh thu chua thu dugc tiln cua hoat dgng cho thue tdi sdn, cung cdp djeh vu nhieu ky.
Tung ky kl todn, doanh thu chua thgc hien dugc kit chuyln vdo doanh thu trong ky.
17. Chuyen ddi Bdo cdo tdi chinh
Bao cao tdi chinh cua Cong ty con cd ca sd d nude ngodi dugc chuyen ddi theo Chuan muc kl todn sd 10 ban hdnh edng bd theo Quyit dinh sd 165/2002/QD-BCT ngay 31 thang 12 ndm 2002 cua Bp trudng Bp Tdi chinh vd huemg ddn chuyln ddi theo Thong tu sd 161/2007nT-BTC ngdy 31 thdng 12 ndm 2007 cua BO Tdi chinh vi vide hudng ddn thuc hien 16 Chuan muc ke toan. Trong dd:
• Tdi san vd ng phdi tra (ede khoan muc tiln te vd phi tien te) cua ca sd nude ngodi dugc quy ddi theo ty gid tai ngdy 31/12/2019 cua Ngdn hdng giao dich;
• Cdc khoan muc vl doanh thu, thu nhap khde vd chi phi quy ddi sang ddng Vidt Nam theo ty gid tai ngdy giao djeh cua Ngan hdng nai Cong ty con thudng xuyen giao dich;
• Tdt ca cdc khoan chenh lech ty gid hdi dodi khi chuyln doi Bdo cdo tdi chinh dugc phdn loai nhu Id vdn chii sd hOu cua doanh nghiep vd phan dnh trdn chi tieu chenh lech ty gid h6i dodi; .
• Cdc chi tieu thude vdn chu sdf hCu dugc chuyen dii theo ty gid giao dich theo ttrng lan gdp vln cua Cong ty me. Chenh lech do chuyln doi vdn chu sd htfu, chenh lech giOa ting tdi sdn vd ng phai tra theo ty gid tai ngdy lap bdo cdo dugc ghi nhan Id chenh lech ty gid phdt sinh khi chuyln doi Bdo cdo tdi chinh tu dan vj tien td nude ngodi sang VND.
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18. Nguyen tie ghi nhan von chu sd* hOu
Vdn ddu tu cua chu sd huu dugc ghi nhan theo sd vdn thgc gdp cua chu sd httu.
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TAP DOAN CONG NGHI£P CAO SU Vl£T NAM - C6NG TY C6 PHAN So 236 Nam Ky Khai NghTa, Phuemg 6, Quan 3 TP. H6 Chf Minh, CHXHCN Viet Nam
B^o c^o chinh h^p nhat gi&a nien do Quy03nam2020
ThSng du v6n c6 phan dirge Tap doan ghi nhan tirang ung phan lai fch cua Tap do^n tai Cong ty con tai ng&y ket thuc n5m tcii chmh.
Co phieu quy dirge Tap doan ghi nhan tirong ling phin Igi fch cua Tap do&n tai C6ng ty con tai ng^y ket thuc nSm t^i chinh.
Von khde cua chu so huu dirge ghi theo gid tri edn lai giua gia trj hgp ly cua ede tdi san md doanh nghiep dugc cac to chuc, ca nhan khde tang, bieu sau khi trir (-) ede khodn thue phai ngp (neu c6) lien quan den ede tai sdn dugc tang, bieu nay; va khoan bd sung tu kdt qud hoat dgng kinh doanh.
Chenh lech ty gid hoi dodi phan dnh tren Bang can ddi ke todn Id chenh Ifeh ty gid do chuyln doi Bdo cdo tai chinh vd chenh lech ty gid phdt sinh trong thdi gian xdy dung ca ban.
Quy ddu tu phdt trien dugc hlnh thanh tu Igi nhuan sau thud cua ede Cong ty. Cong ty quan ly vd sir dung ede quy ndy theo dung dieu le vd ede quy dinh hien hanh cd lien quan.
Lgi nhuan sau thud chua phan phdi la s6 Igi nhudn tir ede hoat dgng cua doanh nghiep sau khi trir (-) ede khoan dieu chinh do dp dung hoi to thay ddi chinh sdeh ke todn vd dieu chinh h6i to sai s6t trong yeu cua ede ndm trude. Lgi nhuan sau thue’chua phdn phdi cd thd dugc chia cho ede nhd dau tu dua tren ty Id g6p von sau khi dugc Dai hpi dong co dong thong qua vd sau khi da trich l£p ede quy du phdng theo Dieu Id Cong ty vd ede quy dinh cua Phdp luat Viet Nam.Nguon v6n ddu tu XDCB dugc hlnh thdnh tir ngu6n lgi nhudn md ca quan c6 thdm quyen dd lai cho Tdp doan vdi muc dich de dau tu ddi han theo ke hoach.
Quy ho trg, sip xdp doanh nghiep dugc hlnh thdnh tir nguon thu ban phan v6n Nhd nude tai ede dan vi thdnh vien true thugc Tap doan trade day. Hien nay, Tap doan tarn thdi dugc quan ly, sir dung Quy theo quy dinh tai Thong tu so 10/2013/TT-BTC ngdy 18/01/2013 cua B6 Tdi Chinh vd quan ly vd sir dung quy h6 trg sip xep doanh nghidp tai ede C6ng ty me cua Tap dodn kinh te, T6ng Cong ty Nhd nude, Cong m? trong to hgp C6ng ty m?, cong ty con.
19. Cdc nghiep vu quy doi ngoai te
Doi vdi doanh nghiep khong phdi to chu’c tin dune:
Ddi v&i Cong ty me va ede Cong ty tai Vi?t Nam
Cdc nghidp vu phdt sinh bing ede dan vj tidn td khde vdi dan vi ke todn cua Cong ty (VND) dugc hach todn theo ty gid giao dich vdo ngdy phdt sinh nghidp vu. Tai ngdy ket thiac ky ke todn ndm, cdc khoan muc tidn td (ti£n mat, tidn gui, tien dang chuydn, ng phdi thu, ng phdi tra khong bao gom cdc khodn nguiri mua trd tidn trade vd tra trade cho ngudi ban, doanh thu nhan trade) co g6c ngoai td dugc ddnh gid lai theo ty gid blnh quan cua cdc Ngdn hdng thuang mai nai C6ng ty md tdi khodn corig b6 tai thdi diem lap Bdo cdo tdi chinh. Tdt ca cdc khodn chenh lech ty gid phdt sinh trong ky vd chenh lech do ddnh gid lai sd du cdc khoan muc tien td c6 gdc ngoai td cuoi ky dugc hach todn vdo k4t qua kinh doanh cua ndm tdi chinh.
Doi vdi Cong ty con tai nude ngoai
Chdnh lech ty gid phdt sinh trong ndm vd chenh l?ch do ddnh gid lai so du cdc khodn muc tien t$ (tien m£t, tien giii, tidn dang chuyen, ng phdi thu, ng phai tra) c6 goc ngoai td cu6i ndm lidn quan den hoat dong dau tu xay dung dugc phan dnh luy kd tren Bdng can ddi ke todn. Khi kdt thuc qud trlnh ddu tu xdy dung, todn bp chdnh Ideh ty gid thuc te phdt sinh trong giai doan ddu tu xdy dung va chdnh lech ty gid do ddnh gid lai cua cdc khodn muc tien td c6 goc ngoai td vdo ngdy bdt dau hoat dong kinh doanh dugc phan b6 ddn vdo chi phi tdi chinh hodc doanh thu tdi chinh cua cdc ky hoat dong kinh doanh tidp theo vdi thdi gian khong qud 5 ndm.
Neuvdn tie ghi nhan cdc nghidp vu bdng ngoai te vd quv d6i doi vdi to chuc tin dung:
Theo he th6ng kd todn cua cdc to chuc tin dgng, tdt ca cdc nghidp vy phdt sinh dugc hach todn theo nguydn te. Tai thdi diem cuoi ndm, tdi sdn vd c6ng ng cd ngu6n g6c ngoai td dugc quy d6i sang VND theo ty gid quy dinh vdo ngdy lap Bdng can doi kd todn. Cdc khodn thu nhap vd chi phi bdng ngoai t? cua t6 chirc tin dung dugc hach todn bang VND theo
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T^P DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHAN So 236 Nam Ky Khai NghTa, Phirdng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Viet Nam
B^o c^o t^i chfnh hg’p nhat giua nien do Quy 03 n5m 2020
ty gia vao ngay phdt sinh thong qua giao djch mua b<in ngoai te. Chenh l?ch ty gid do ddnh gid lai cdc khoan kinh doanh ngoai te dugc hach todn vdo Bdo cdo k4t qud boat dgng kinh doanh vd lai nhudn de lai. Chenh Ifch ty gid do quy d6i cdc tdi san vd cong ng bdng ngoai te khdc sang VND dugc xii ly vdo doanh so ciia cdc khoan muc tuong ung tren Bang can d6i k§ todn vdo ngdy Idp Bdo cdo tdi chfnh.
20. Nguyen tdc vd phuong phdp ghi nhan doanh thu
Doanh thu chi dugc ghi nhdn khi Tap doan c6 khd ndng chic chin nhan dugc cdc Igi fch kinh ti. Cdc dieu kien de ghi nhan doanh thu dugc Tap doan dp dung cu the nhu sau:
a. Doanh thu kinh doanh eg sd' ha tang
Doanh thu kinh doanh ccr so ha ting dugc quyin lua chgn hach todn 1 lin khi thdi gian cho thue chiem tren 90% thdi gian su dung huu fch cua 16 dit cho thue thoa mdn dong thdi cdc dieu kien sau:
• Ben di thue khong c6 quyin hiiy ngang hgp dong thue vd Tap dodn khong c6 nghTa v\i phdi tra lai so tien d§ nhdn trude trong mgi trudng hgp vd dudi mgi hinh thurc;
• S6 tiin nhan trude tu viec cho thu6 khdng nhd hem 90% tong sd tiin cho thue du kien thu dugc theo hgp dong trong suot thdi han cho thue vd ben di thud phai thanh todn todn bo so tien thue trong vdng 12 thdng ke tir thdi diem khdi dau thue dat;
• Hau nhu toan bo riii ro va Igi fch gin lien vdi quyen sd httu tdi 16 dat da chuyen giao cho bdn di thue;• Tap dodn ude tfnh dugc tuemg d6i diy du gid von cua boat dong cho thue.
Vdi cdc 16 dat cho thue khong thoa man dieu kien ghi nhdn doanh thu mgt lin, thue hien phan bo doanh thu nhan trude thdnh nhidu ky phu hgp vdi thdi gian cho thue.
b. Doanh thu cung cap dich vu
Doanh thu cung cdp dich vu dugc ghi nhdn khi ket qua cua giao dich dd dugc xdc dinh mgt edeh ddng tin cay. Truong hgp viec cung cdp dich vu lien quan din nhiiu ky thl doanh thu dugc ghi nhdn trong ky theo ket qud phin cong viec da hodn thdnh vdo ngdy lap Bdng Cdn d6i ki todn cua ky dd. Kit qud cua giao dich cung cdp djch vu dugc xdc dinh khi thoa man cdc dieu kien sau:
• Doanh thu dugc xdc dinh tuong d6i chic chin;• C6 khd ndng thu dugc Igi fch kinh ti tu giao djch cung cip djch vu d6;• Xdc djnh dugc phan cong viec da hodn thdnh vdo ngdy lap Bdng cdn dii ki todn;• Xdc dinh dugc chi phf phdt sinh cho giao djch vd chi phi de hodn thdnh giao dich cung cdp dich vy d6
Phdn cong viec cung cap djch vu dd hodn thdnh dugc xdc djnh theo phuong phdp ddnh gid c6ng vide hodn thdnh.
c. Doanh thu cho thue boat dgng
Doanh thu cho thue boat dOng Id khodn tidn thu nhdp tir cho thue tdi san theo hgp ding thue boat d6ng dugc hach todn theo phuong phdp dufrng thing trong suit thdi gian cho thud.
d. Doanh thu hgp dong xay dung
Trudng hop hop d6ng xay dung quy dinh nhd thau dugc thanh todn theo tien d0 ki hoach, khi kit qua thyc hien hgp ding xdy dung dugc u6c tfnh mgt each ddng tin cay, thl doanh thu cua hop ding xay dung dugc ghi nhdn tuong ung vdi phin cong viec da hodn thdnh do Tap dodn tu xdc dinh vdo ngdy lap Bdo cdo tdi chfnh md khong phu thugc vdo h6a don thanh todn theo tiin do ki hoach da lap hay chua vd si tiin ghi tren h6a don Id bao nhieu.Trudng hgp hgp ding xdy dyng quy djnh nhd thdu dugc thanh todn theo gid tri khii lugng thue hign, khi ket qud thue hien hop ding xdy dgng dugc xdc djnh mgt edeh ddng tin cdy vd dugc khdeh hdng xdc nhyn, thl doanh thu, chi phf lien quan din hgp ding dugc ghi nhdn tuong ung vdi phan cong vide da hodn thdnh dugc khdeh hdng xdc nhdn trong ky phan dnh tren h6a don da lap.
e. Doanh thu boat dong tdi chfnh
)
C
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TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHAN So 236 Nam Khai NghTa, Phircmg 6, Quan 3 TP. Ho Chi Minh, CHXHCN Viet Nam
B^o cdo t^i chfnh hop nhat giQa nien do Quy 03 nSm 2020
Doanh thu ph£t sinh tu ti£n lai, ti^n ban quySn, co tiic, Ipi nhuan dirge chia v& ede khoan doanh thu boat dong tdi chi'nh khde dirge ghi nhan khi thoa man d6ng th6i hai (2) dieu kieh sau:
• C6 kM ndng thu dugc Igi ich kinh t4 tir giao djeh d6;• Doanh thu dugc xdc djnh tuomg d6i chdc chin.
Co tuc, Igi nhuan dugc chia dugc ghi nhdn khi Tap dodn dugc quyen nhan c6 tire ho$c dugc quyen nhan Igi nhuan tir vice g6p von.
Co phieu thuong hay c6 tuc trd bang c6 phi6u dugc ghi nhdn tang doanh thu boat dgng tdi chinh vd tang gid tri khodn dau tu tuong ung vdi s6 tiln co tuc dugc chia.
f. Thu nhap khde
Phan dnh ede khoan thu nhap khde ngoai boat d6ng san xuat, kinh doanh cua doanh nghiep, bao gom:
• Thu nhap tir nhugng bdn, thanh ly TSCD;• Thu nhap tir nghifp vu bdn vd thud lai tdi san;• Cac khoan thud phai nop khi bdn hang h6a, cung cdp djeh vu nhung sau d6 dugc gidm, dugc hoan (thue xuat khau
dugc hodn, thud GTGT, TTDB, BVMT phdi ngp nhung sau d6 dugc gidm);• Thu tidn boi thudmg cua bdn thu ba dd bu dap cho tdi san bi t6n that (vi d\i thu tien bdo hiim dugc b6i thuimg, tidn
ddn bd di doi co so kinh doanh vd ede khoan c6 tinh chat tuong tu);• Thu tidn dugc phat do khdeh hdng vi pham hpp dong;• Cdc khodn thu nhap khde ngodi ede khoan ndu trdn.
21. Nguyen tdc ke todn ede khodn gidm trii1 doanh thu
Cdc khoan dugc didu chinh gidm trir vdo doanh thu bdn hdng, cung cap djeh vu phdt sinh trong ndm, gom: Chidt khdu thuong mai, gram gid hdng bdn vd hdng bdn bj tra lai.
Truimg hop san phdm, hdng hod, dich vu da tidu thu tir cdc ky trude, den ky sau mdi phdt sinh chiet khau thuong mai, gidm gid hdng bdn hodc hdng bdn bi trd lai thi Tap dodn ghi gidm doanh thu theo nguydn tac:
• Ndu san phdm, hdng hod, djeh v\i dd tidu thu tir cdc ky trude, den ky sau phdi gidm gid, phai chiet khau thuong mai, bi tra lai nhung phdt sinh trude thdi diem phdt hdnh Bdo cao tdi chinh,'ke todn coi ddy Id mot su kidn edn didu chinh phdt sinh sau ngdy lap Bang can d6i ke todn vd ghi gidm doanh thu, trdn Bdo cdo tdi chinh ciia ky lap bdo cdo (ky trude).
• Trudng hop san phdm, hdng hod, djeh vu phai gidm gid, phdi chidt khau thuong mai, bi trd lai sau thdi diem phdt hdnh Bdo cao tdi chinh thi doanh nghiep ghi gidm doanh thu cua ky phdt sinh (ky sau).
22. Nguyen tdc ke todn gid v6n hdng bdn
Phdn dnh trj gid von cua sdn phdm, hdng hoa, dich vu; gid thdnh san xuat cua sdn phdm xay Idp bdn trong ky.
D6i vdi phan gid trj hdng ton kho hao hut, mdt mdt, kd todn tinh ngay vdo gid v6n hdng bdn (sau khi trir di cdc khoan b6i thuimg, neu c6).
B6i vdi chi phi nguydn vdt lieu tryc tidp tidu hao vugt muc blnh thuong, chi phi nhan edng, chi phi san xuat chung co dinh khong phdn b6 vdo gid tri san phdm nhap kho, ke todn tinh ngay vdo gid vein hdng bdn (sau khi trir di cdc khoan boi thubng, ndu cd) kd ca khi san ph4m, hdng hda chua dugc xdc djnh Id tidu thu.
Cdc khodn chi phi gid v6n hdng bdn khong dugc coi Id chi phi tinh thud TNDN theo quy djnh cua Luat thul nhung c6 ddy du h6a don chung tir vd da hach todn dung theo Che dp kd todn Cong ty khdng ghi gidm chi phi ke todn md chi didu chinh trong quydt todn thue TNDN dd 1dm tdng s6 thue TNDN phai nop
37
! }
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHAN So 236 Nam Ky Khai NghTa, Phirong 6, Quan 3 TP. Ho Chi Minh, CHXHCN Viet Nam
B^o c^o t^i chfnh hp'p nhat giua nien Quy 03 nSm 2020
23. Nguyen tac ke toan chi phi tai chfnh
Phan dnh nhung khoan chi phf boat d6ng tii chfnh bao gom clc khoan chi phf hoSc cdc kho^n 16 lien quan den cac boat dong diu tu til chfnh, chi phf cho vay va di vay v6n, chi phf g6p von lien doanh, lien ket, 16 chuyen nhirong chung khodn ngin han, chi phf giao dich b^n chung khoan; Dir phbng giam gii chvrng khodn kinh doanh, dir ph6ng t6n th&t d4u Ur v^io don vj khdc, kho6n 16 phdt sinh khi bdn ngoai t§, 16 ty gid h6i do^i...
C&c khoan chi phf t^i chfnh khong duoc coi li chi phf tfnh thue TNDN theo quy djnh cua Luat thu4 nhung c6 day du hoa don chung tir da hach toan dung theo Che do k6 toan Tap doan khong ghi giam chi phf ke todn md chi dieu chinh trong quy6t todn thue TNDN d§ 1dm tdng so thue TNDN phdi n6p.
24. Nguy6n tdc todn chi phf bdn hdng, chi phf qudn 1^ doanh nghi^p
Cdc khodn chi phf ghi nhan la chi phf bdn hdng bao g6m: Cdc chi phf thirc phdt sinh trong qud trinh bdn sdn pham, hdng hod, cung cdp dich vu, bao g6m cdc chi phf chdo hdng, gi6i thifu sdn pham, qudng cdo san pham, hoa hong bdn hdng, chi phf bao hdnh sdn pham, hang hod, chi phf bao qudn, d6ng goi, van chuyin,...
Cdc khoan chi phi ghi nhdn la chi phf qudn ly doanh nghiep bao gom: Cdc chi phf vd lircmg nhan vien b6 phan quan ly doanh nghiep (ti6n luong, ti6n cong, cdc khodn phu cap,...); bao hiem xa h6i, bao hiem y te, kinh phf cong dodn, bdo hidm that nghiep cua nhdn vien qudn ly doanh nghiep; chi phf vat lieu vdn phbng, c6ng cu lao dgng, khlu hao TSCD dung cho quan ly doanh nghiep; tien thuS dat, thue mon bdi; khodn Idp du phbng phdi thu khb dbi; djch vu mua ngodi (dien, nuoc, dien thoai, fax, bdo hi6m tdi sdn, chay no...); chi phf bang tien khdc (tiep khdch, hoi nghi khdch hang...)
Cdc khodn chi phf bdn hdng, chi phf qudn ly doanh nghiep khong dupe coi Id chi phf tfnh thue TNDN theo quy djnh cua Luat thue nhung co ddy du hba don chung tir vd dd hach todn dung theo Che dq ke todn Tap dodn khong ghi gidm chi phf kd todn md chi dieu chinh trong quybt todn thud TNDN de lam tang s6 thud TNDN phdi ngp.
25. Nguydn tdc vd phuung phdp ghi nhan chi phf thu^ thu nhap doanh nghifp hiqn hdnh, chi phf thul thu nhdp doanh nghidp hoan lai
Tdi sdn thud vd thud phdi nop cho nam hidn hdnh duoc xdc djnh bang s6 tien du kien phdi n6p cho (hodc dupe thu hoi) co quan thud, dua trdn cdc muc thud suit vd cdc luat thue cb hieu luc den ngdy ket thue ky ke todn nam.Thud thu nhap hoan lai dupe tfnh dua trdn cdc khoan chenh lech giGa gid tri ghi so vd gid tri tfnh thud thu nhdp cua cdc khodn muc tdi sdn hoac cong np phdi thu, phdi trd trdn bdo cdo tdi chfnh hop nhat va dupe ghi nhdn theo phuang phdp Bang can dbi kd todn. Thud thu nhap hoan lai phdi tra dupe ghi nhan cho tat cd cdc khodn chenh lech tarn thbi, tdi san thud thu nhap doanh nghidp hoan lai chi dupe ghi nhan khi chic chin cb du Ipi nhuan tfnh thud trong tuong lai di khau tru cdc khoan chenh lech tarn thbi.
Thud thu nhap hoan lai dupe xdc djnh theo thue suit du tfnh dp dung cho tdi sdn dupe thu hii hodc np phdi trd dupe thanh todn. Thue thu nhap doanh nghiep hoan lai dupe ghi nhdn vdo kdt qud hoat dpng kinh doanh hop nhat vd chi ghi vdo von chu sb hfru khi cdc khodn thue db lidn quan true tiep den khoan muc dupe ghi thing vdo vbn chu so hihi.Tdi sdn thud thu nhap doanh nghiqp hodn lai vd np phdi trd thue thu nhdp hoan lai phdi trd dupe bu tru khi Cong ty cb quybn hop phdp di bu tru giGa tdi sdn thui thu nhap doanh nghiqp hi$n hdnh vbi chi phf thue thu nhdp doanh nghiep hien hdnh, khi tdi san thui thu nhdp doanh nghi$p hoan lai vd np thui thu nhap hoan lai phdi trd dupe qudn ly cung mot cof quan thui vd Cong ty cb du djnh thanh todn thue thu nhdp doanh nghiep hien hdnh tren co so thudn.
26. Cdc nguybn tic vd phirong phdp ke todn khdc
a. Cong cp tdi chfnh
Ghi nhan ban dau
Tdi san tdi chfnh
38
TAP DOAN CONG NGHIfP CAO SU Vl£T NAM - CONG TY C6 PHAN So 236 Nam Ky Khcri NghTa, Phuong 6, Quan 3 TP. H6 Chi Minh, CHXHCN Vi$t Nam
B£o c^o thi chfnh hpp nhit giira nien dp Quy 03 n5m 2020
T&i san tai chfnh cua Tap doan bao gom tien v& c^c khoan tirong duong tien, cac khoan phii thu kMch h^ng \k phai thu khdc, cdc khoan cho vay, c&c khoan dau tir ngSn han v& d^i han. Tai thdi diem ghi nhpn ban ddu, t^i san tcii chinh dupe xac dinh theo gia mua/chi phi phdt h^nh c6ng c£c chi phi phdt sinh kh&c H6n quan tr\rc tiep den viec mua, phdt h^nh t&i san t^i chinh d6.
Nq phai trii t^i chinh
Nq phai tra t&i chinh cua Tap do&n bao gom ede khodn vay, ede khodn phdi tra ngubi bdn vd phdi trd khde, chi phi phai tra. Tai thdi dilm ghi nhan Idn ddu, ede khoan nq phai trd tdi chinh dirqc xdc dinh theo gid phdt hdnh cqng ede chi phi phdt sinh lien quan true ti6p d4n viec phdt hdnh nq phai tra tdi chinh d6.
Gid irf sau ghi nh&n ban dau
Hien tai chua c6 ede quy djnh vl ddnh gid lai cong cu tdi chinh sau ghi nhdn ban dau.
b. Cac ben lien quan
Cdc doanh nghi§p, cac cd nhan, true tilp hay gidn ti6p qua mot hodc nhieu trung gian, c6 quyen kilm sodt Tap dodn hodc chiu su kiem sodt cua Tap dodn, hodc cung chung su kiem sodt vdi Tdp dodn, bao gom ca cong ty me, cong ty con vd c6ng ty lien k§t Id ede ben lien quan. Cdc ben lien k4t, ede cd nhan trqc tiep hodc gidn tiep ndm quyen bieu quy4t cua Tdp dodn md c6 dnh huang ddng ke doi vdi Tap dodn, nhimg nhan su qudn ly chu chot bao g6m gidm doc, vien chuc cita Tdp dodn, nhDug thdnh vien mat thi6t trong gia dinh cua cdc cd nhdn ndy hodc cdc ben lien ket ndy hodc nhung cong ty lien kdt vbi cdc cd nhan ndy cung duqc coi Id ben lien quan.
Trong viec xem xet timg m6i quan he cua cdc ben lien quan, can chu y tdri ban chdt cua moi quan he chii kh6ng chi hlnh thuc phdp ly cua cdc quan he d6.
1
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V. THONG TIN b6 SUNG CHO CAC KHOAN MyC TRINH BAY TRONG BANG CAN DOI KE TO AN HQP NHAT GIU’A NIEN DO
,C
Don vj tinh: VND
01. Tien vd cac khoan tuqng duong tien- Tidn mdt- Tien gui ngan hdng khong ky han- Cdc khoan tuemg duong tien
01/01/202030/09/202090.745.130.169
1.825.425.910.96693.630.799.488
1.538.452.396.6925.198.616.910.6624.498.543.973.793
6.130.627.169.973 7.114.787.951.797Cqng
39
TAP DOAN CONG NGHIEP CAO SU Vl£T NAM - CONG TY CO PHANS6 236 Nam Ky Khpi Nghta, Phu6ng 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
Bao cao tai chfnh hop nhat giira nien Quy 03 nam 2020
02. &5u tir tai chfnh30/09/2020 01/01/2020
02.1. Chung khoan kinh doanh
C6ng ty CP Xi mang Sai Son (SCJ)Cong ty CP Ph&t triln D6 thi Kinh BSc (KBC) (ITA)(ACB)Ngan h^ng Thircmg mai Co phan Sat Gon - Hi Noi (SHB)(CSM)Cong ty Co phan Dia 6c MB C6ng ty C6 phin Cong nghiep mdri Kim Tu Thdp (OTC)Cgng
Gia gdc Gia g6cDur phong Gia trj hop ly Dtr phong Gi£ tri hop ly1.186.747.5002.934.236.7201.442.160,000
3.847.587
(1.048.747.500)(2.082.236.720)(1.129.848.000)
138.000.000852.000.000312.312.000
3.847.587
1.186.747.5002.934.236.7201.442.160.000
3.847.587
(1.060.747.500)(2.007.236.720)(1.244.476.800)
(792.387)
126.000.000927.000.000197.683.200
3.055.200
396.79228.400.000
1.095.397.161
396.79228.400.000
1.095.397.161
396.79228.400.000
1.095.397.161
(19.792) 377.00028.400.000
1.095.397.161
68.237.00068.237.000 (68.237.000) (68.237.000)
6.759.422.760 (4.329.069.220) 2.430.353.540 6.759.422.760 (4.381.510.199) 2.377.912.561
40
' i\% //
T^-P DOAN CONG NGHIEP CAO SU Vl£T NAM - CONG TY CO PHANS6 236 Nam Ky Khai NghTa, Phuang 6, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam
B6o c^o tai chinh hop nhat gifra niSn do Quy 03 nam 2020
02. Dau tir tai chfnh (Tiep theo) 30/09/2020 01/01/2020£>ieu chinh theo
phirong phap VCSH Gii trj hop lyDieu chinh theo
phircmg phap VCSH Gia trj hop lyGiagdc Gid goc02.3. Dau tir vao cong ty lien doanh, lien kitCong ty Co phan Th6ng NhSt Cong ty Co phin DSu tu Xay dimg Cao su Cong ty Co phan Xay dung & Tu vdn Ddu tu Cong ty TNHH Nghien cuu Khoa hoc &SXTN Cao su VisorutexCong ty Co phan Dau tu Xdy dung Co so Hatdng Binh Phu6c
Cong ty Co phan Kinh doanh BOT Duong DT.741Cong ty Co phan G6 MDF VRG - Dongwha Cong ty Ddu tu Ph&t trien VRG Long Thanh Cong ty Co phan Dau tu Sai G6n VRG Cong ty C6 phan Cao su Thhnh ph6 H6 Chi MinhCong ty Co phdn Cao su B&i ThanhC6ng ty Co phan Xay dpug Cao su D6ng NaiCong ty Co phan Lpc ThinhCong ty Co phln Chi soi Cao su V.R.G SA DO
2.215.644.244.23748.139.152.723
488.798.593.132 2.704.442.837.369 2.298.683.008.70548.139.152.72334.588.899.11512.410.005.017
317.934.020.287 2.616.617.028.99214.648.766.627 62.787.919.350 17.199.371.202
9.702.217.069(9.198.371.579)
65.338.523.92544.291.116.184
3.211.633.438(9.145.507.436)12.410.005.017 3.264.497.581
8.749.737.281 (1.728.254.638) 7.021.482.643 ' 8.749.737.281 (1.728.254.638) 7.021.482.643
58.397.844.479 37.145.942.343 95.543.786.822 58.397.844.479 47.566.010.414 105.963.854.893
26.350.000.0001.004.392.840.663
33.028.561.253214.365.645.090
22.159.991.782428.617.080.443
26.126.124.60285.658.029.523
48.509.991.7821.433.009.921.106
59.154.685.855300.023.674.613
26.350.000.0001.004.392.840.663
33.028.561.253214.365.645.090
22.159.991.782239.759.984.108
48.509.991.7821.244.152.824.771
59.154.685.855275.923.105.223
26.126.124.60261.557.460.133
95.141.496.68457.440.573.000
9.768.852.05536.000.000.000
150.850.230.247
(16.708.928.842)49.300.790.758
677.999.965188.707.589
(123.901.932.401)
78.432.567.842106.741.363.758
10.446.852.02036.188.707.58926.948.297.846
95.141.496.68457.440.573.000
9.768.852.05536.000.000.000
150.850.230.247
(10.083.346.288)41.423.659.066
677.999.965188.707.589
(123.901.932.401)
85.058.150.39698.864.232.06610.446.852.02036.188.707.58926.948.297.846
Cong ty Co phSn Che bien go Cao su Chu Pah Cdng ty C6 phan Phdt trien Nong nghiep Viet M^mTTnhC6ng ty TNHH D6 thi va Cong nghiep Nam Tan UyenC6ng ty Co phan Khu Cong nghiep H6 Nai Cong ty c6 phan cao su Dau TiSng Vi$t L&o
8.086.578.953 (366.976.496) 7.719.602.457 8.086.578.953 84.650.278 8.171.229.231
4.176.773.239 (93.036.072) 4.083.737.167 4.176.773.239 (93.036.072) 4.083.737.167
80.000.000.000 23.028.468 80.023.028.468 80.000.000.00048.449.865.353
368.345.953.553
23.028.46820.272.989.673
(23.803.233.082)
80.023.028.46868.722.855.026
344.542.720.471368.345.953.553 (23.803.233.082) 344.542.720.471
41
TAP DOAN CONG NGHIEP CAO SU VlfiT NAM - CONG TY C6 PHANS6 236 Nam Ky Khai NghTa, Phudmg 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
Bao cao tai chi'nh hap nhat giira nien do Quy 03 nam 2020
30/09/2020 01/01/2020
02. f)au tir tai chinh (Tiep theo)02.4. Dau tir gop von vao don vi khacC6ng ty CP Tir van Xay dung do thi KCN Cao su VNCong ty CP Vung Tau IntourcoCong ty CP EVN Qufic TeQuy con ho Viet NamCong ty CP Du lich Sai Gon Dong HaCong ty CP Bien Viet LaoTong Cong ty Xay dung Thiiy lai 4 - CTCPCong ty CP Dau tu XD & XNK Cao suCong ty CP BOX QL13 An Loc-Hoa LuCong ty CP B§u tu VTnh SonCong ty TNHH MTV Ca phe 715CCong ty CP Bja 6c MBCong ty CP QL Quy dau tu Sai gon-Ha NpiC6ng ty CP Mia dudng Thanh HoaCong ty CP Xi mang Hap SanCong ty CP Tuin Lpc Quang TriCong ty CP Chung khoan Sai Gon - Ha NpiC6ng ty CP CB Go XK Dia 6c Cao suCong ty Co phan Phu Viet TinC6ng ty Co phan Khu Cong nghiep H6 Nai
Gia goc Gia gocDir phong Gia trj hop ly Du phong Gia tri hop ly269.787.526.131 (26.487.323.004) 243.300.203.127 274.723.400.907 • (31.557.012.104) 243.166.388.803
499.950.000 . 3.850.000.000 44.118.073.392
300.000.000 13.877.341.956 79.567.924.335 24.418.782.000
1.500.000.000 23.082.813.181 51.808.000.000
499.950.0003.850.000.000
34.516.800.000300.000.000
7.944.667.45479.567.924.33522.926.523.100
990.000.00023.082.813.18144.984.883.790
(499.950.000) 3.850.000.000 (1.232.000.000)
44.118.073.392 (11.718.073.392)300.000.000
13.877.341.956 (5.932.674.502)79.567.924.33524.418.782.000 (2.713.198.000)
(510.000.000)
499.950.0002.618.000.000
32.400.000.000300.000.000
7.944.667.45479.567.924.33521.705.584.000
990.000.00023.082.813.18144.984.883.790
8.252.474.776600.000.000
(9.601.273.392)
(5.932.674.502)
(1.492.258.900)(510.000.000) 1.500.000.000
23.082.813.18151.808.000.000
8.252.474.776600.000.000
2.128.000.0004.897.408.624
(6.823.116.210) (6.823.116.210)
600.000.0002.128.000.0004.897.408.624
600.000.000(2.128.000.000) (2.128.000.000)
4.897.408.624 4.897.408.624
3.000.000.00018.633.929
303.998.71412.500.000.0003.316.600.000
3.000.000.00018.633.929
303.998.71412.500.000.0003.316.600.000
3.000.000.00018.633.929
303.998.71412.500.000.000
3.000.000.00018.633.929
303.998.71412.500.000.000
42
TAP DOAN CONG NGHIEP CAO SU Vl£T NAM - CONG TY C6 PHAN S6 236 Nam Ky Khoi Nghta, Phudng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Viet Nam .
B&o c^o chfnh hyp nhat giua nien dd Quy 03 nSm 2020
02.4. Dau tu1 nam gifr den ngay d^o bana. NgSn ban Tien gui c6 ky ban Trii phieuCdc khoan dau tir khdcb. Diii banTien gui c6 ky ban Trai phi4u
01/01/202030/09/2020Gb* trj ghi soGb* trj ghi so Gia gocGif* g6c6.557.286.496.0316.557.286.496.031
9.419.108.417.5549.419.108.417.554
9.419.108.417.5549.419.108.417.554
6.557.286.496.0316.557.286.496.031
000 000 0 0
570.830.546.801532.460.546.801
38.370.000.000
570.830.546.801532.460.546.801 38.370.000.000
628.641.600.409590.271.600.409
38.370.000.000
628.641.600.409590.271.600.409 38.370.000.000
03. Phai thu khs*ch hang
03.1. Phai thu ngan ban cua khAch hangPhai thu khach hang mua mu cao su noi diaPhai thu khach hang mua mu cao xu xuat khauPhai thu khach hang ve boat dpng gia c6ng che bien mu cao su,pallet, san xuat cdc san ph4m tir goPhai thu khach hang ve boat dong san xuat kinh doanh di§n n5ng Phai thu khdch hang mua cay cao su thanh ly, gay do Phai thu ve khach hang boat dong x&y dung, lap dat, sua chua, bao trl va duy tu c6ng trlnh xgy dungPhai thu khach hang vh ban, chuyen giao va lap dat cong trlnh ca khi, mdy m6c thi4t biPhai thu khach hang ve boat dong tu vdn, giam sdt va cac dich vu tham dinh trong x&y lap cong trlnhPh&i thu kh&ch hang ve boat dong chuyln nhuong bat dfing san Phai thu ve khach hang thue ha t&ng khu cong nghiep, khu dan cu Ph&i thu khach hang boat dong cho thue tai san Phai thu khach h&ng boat dpng luu tni ngin ngay, Id hanh, du lich va dich vu nha h&ng khach sanPh&i thu khach hang ve mua b&n hang h6a, cung cap dich vu kh&c Cpng
01/01/202030/09/2020343.559.464.901184.718.020.049
49.723.106.480135.850.166.778
379.356.088.631394.344.336.496
22.651.787.44689.826.525.674
52.286.964.05922.142.462.422
930.092.097610.132.800
44.316.223.54139.357.923.768
84.621.250307.594.000
6.228.722.72972.301.105.634
1.200.631.656
4.166.06895.106.451.0314.046.288.294
5.489.116
245.914.381.125183.876.501.0331.391.093.153.849977.656.093.229
04. Trii trutfc cho ngudi b&n04.1. Tr& trutfc cho ngu'di b&n ng5n banTra trudc ngudi ban v& hang hoa npi diaTra trudc ngudi b&n ve hang hda nhap khauTra trudc ngudi b&n ve thi cong, x&y lap cdng trlnh x&y dungTr& trudc ngudi b&n ve dich vu npi dia dugc cung c&pTra trudc ngudi b&n kh&cCong
04.2. Tra trudc cho ngudi b&n d&i banTr& trudc ngudi ban ve h&ng hda n6i djaTr& trudc ngudi b&n ve thi cong, x&y lap cong trlnh x&y dungTra trudc ngudi b&n khacCong
01/01/202030/09/202094.777.302.30322.672.063.51068.533.907.52661.212.180.576
115.822.612.04058.802.343.705
106.860.340.70955.110.968.997
298.732.186.074301.839.397.767545.927.639.989638.435.663.218
01/01/202030/09/2020346.181.160191.700.000
75.550.061.042
346.347.060191.700.000
74.300.909.81776.087.942.20274.838.956.877
43
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TAP DOAN CONG NGHIfcP CAO SU VlfT NAM - CONG TY C6 PHAN So 236 Nam Ky Khai NghTa, Phirdng 6, QuSn 3 TP. H6 Chi Minh, CHXHCN Viet Nam
B^o cao t^i chfnh hyp nhat giira nien dp Quy 03 n5m 2020
05. Ph&i thu \h cho vay
05.1. Phai thu ve cho vay ng3n hanCho vay tai c£c cong ty thanh vien trong Tap doanCho vay tai vSn phdng Cong ty me Tap doeinC$ng
01/01/202030/09/20203.017.333.0593.037.807.559
3.789.096.617 7.529.125.00010.546.458.0596.826.904.176
05.2. Phsii thu v£ cho vay d&i hanCho vay tai c£c cong ty th^nh vi^n trong Tap do&nCho vay tai C6ng ty T^i chinh TNHH MTV Cao su Vi?t Nam dirgesdp nhap- Cho vay theo hinh thuc Repo co phieu- Cho vay khdeh hang Cgng
01/01/202030/09/202066.363.903.76464.728.427.626
914.469.416.920827.362.218.582
51.916.359.215862.553.057.705
51.916.359.215775.445.859.367
980.833.320.684892.090.646.208
06.1 Phai thu ngan han kh&c- Lai vay phai thu ve cho vay- Lai dy thu- Tam ung- Cam co, ky quy, ky cirgc- Phai thu ve co phan hda- Phai thu ve co tire v& Igi nhuan dugc chia- Phai thu ngirfri lao dong- Phai thu ve c&c kho^n bao hiem- Phai thu ve ede kho^n g6p v6n hop t&c kinh doanh- Phai thu ng3n han kh^ic Cgng
01/01/202030/09/2020108.047.171.001 89.207.764.69^
104.297.101.655*^ 48.540.712.62^
132.017.301.237* 22.201.970.00C^ 79.196.630.427 11.004:1-73.137 23.232.536.518
522.084.441.676
154.062.827.428126.425.902.005180.947.058.26638.157.166.416
132.017.301.23813.931.415.55295.737.019.8359.981.987.326
17.504.129.060
3
*
358.804.350.7951.139.829.802.9731.127.569.157.921
01/01/202030/09/202006.2 Phai thu d&i han kh&c- Lai vay phai thu- Cam co, ky quy, ky cugc- Phai thu ngirbi lao d6ng- Ph&i thu ve ede khoan g6p von hop tic kinh doanh- Phii thu dii han kh&c Cgng
13.480.334.59067.522.191.797
566.628.07716.024.836.110
12.949.093.65773.986.430.906
178.628.07723.815.989.394
96.050.723.91293.855.074.721193.644.714.486204.785.216.755
07. Tii sin thieu chfr xir iy- Tien- Hing ton kho, giii bin- Tii sin co dinh- Tii san khdeCong
01/01/202030/09/20206.267.911.868
971.194.967240.597.450
6.267.663.359323.766.832240.597.450
13.764.288.633 13.144.970.41720.624.674.70220.596.316.274
44
TAP DOAN CONG NGHIEP CAO SU VI$T NAM - CONG TY C6 PHANSo 236 Nam Ky Khai NghTa, Phuang 6, Quan 3TP. H6 Ch( Minh, CHXHCN Viet Nam ■
B^o cdo chmh hgp nhat giQ'a nien dp Quy 03 nam 2020
30/09/2020 01/01/202008. H^ng ton khoGi& gocGi^ goc Du- phOngDir phdng
H£ng mua dang di dirdng Nguyen lifu, vat lieu t6n kho Cong cu} dung cu trong kho Chi phi SXKD dd dang Thanh pham ton kho Hang h6a t6n kho Hang gui di ban Hang h6a bat dong san Cong
62.310.618.242 520.988.357.492 258.196.772.719
809.499.427.012 (3.339.921.236) 809.275.432.7431.307.858.472.777 (24.395.972.291) 1.698.071.198.059
128.741.935.414 (7.203.932.847) 148.263.977.85262.981.266.232
____________ 13-745.601.0752.831.598.589.153 (34.939.826.374) 3.573.833.224.414
47.955.982.247201.668.133.691 (9.107.645.418)267.719.322.223
(1.704.696.000)(20.889.384.955)(35.315.893.965)
54.409.714.71413.745.601.075
(67.017.620.338)
09. Chi phi tra trudc
09.1. Chi phi tra trudc ngSn han- Chi phi cong cy dung cu- Chi phi sua chtfa- Tra trudc tien thue dat- Chi phi khac
C6ng
01/01/202030/09/202022.506.026.770
1.290.624.40125.136.647.330
3.166.745.0896.491.173.792
74.950.476.46463.723.329.957498.747.127.63598.517.896.168
09.2.J2hi phi.tra.truoc.dai han- Chi phi cong cu dung cu- Chi phi sua chfta- Chi phi dd tai nguon quy KHCN- Tra trudc tien thue dat- Gia tri lai th^ kinh doanh
- Chi phi hoa hong moi gidi- Chi phi ddn bu- Chi phi khdc Cpng
01/01/20203.0/09/2020.65.280.606.27481.694.934.60411.028.780.485
1.486.459.061.364468.293.351
52.795.749.578119.865.510.549
-522.348.870.756
88.853.946.037 70.615.693.935
410.780.106 1.825.960.636.420
308.023.338 41.836.366.876
117.496.327i435590.682.428;028
2.339.941.806.9612.736.164.202.175
45
M
TAP DOAN CONG NGHIEP CAO SU VlfiT NAM - CONG TY C6 PHAN So 236 Nam Ky KJiai NghTa, Phudng 6, Qu&n 3 TP. Ho Chi Minh, CHXHCN Vift Nam
B^o c^o t^i chfnh hpp nhat giQa nien Quy 03 n5m 2020
10. Thue v& c&c khodn ph^i thu, phSi ngp Nh£i nud’C
So phdin9p trong ky
So thyc nOp trong kyChi tieu 30/09/202001/01/2020
Thue gi£ trj gia tang noi dia Thue gia trj gia tang nhap khdu Thue xuat khau, nhap khau Thue tieu thu dac biet Thue thu nhap doanh nghiSp Thue tai nguyen Thue nha dat, tien thue ddt Thu6 bao v€ moi trudng Thue mon bai Thu6 thu nhap cd nhdn
. Cdc loai thue khdc Cdc khodn phi, le phi vd cdc khoan phai nop khdc Cong
62.454.153.003 481.824.773.23223.146.867.939
(460.419.335.423)(23.346.104.332),
(7.188.582.556)(2.498.073.132)
(435.247.994.512)(19.959.398.229)
(435.118.032.900)(5.429.220.366)
(535.296.254)(47.228.553.847)(7.616.774.548)
(11.255.525.091) (41.928.215.086)
83.859.590.811(199.236.393)(388.158.865)(417.947.740) 7.218.371.431
2.498.073.132593.528.070.78523.837.566.718
587.209.083.4644.774.441.206
534.846.254
224.720.676.7603.743.255.809
(171.789.762.361)2.058.973.740
383.000.753.0337.621.424.298
(19.698.711.797)1.404.194.580
(450.000)(4.357.535.167)
4.607.066.7071.568.483.879 41.302.534.801
10.500.019.3571.723.821.898
(56.649.232.072) 25.976.542.077
67.412.422.916 1.802.351.190.396 (1.455.842.891.190) 413.920.722.121
1CTrong do:Cdc khoan phdi thu Cdc khoan phdi nop
Ghi chu: Quy6t todn thu4 cua Tdp dodn s6 chiu sir ki£m tra cua ccr quan thue. Do viec dp dung luat vd cdc qui dmh ve thue doi vdi nhieu loai giao dich khdc nhau c6 the dugc gidi thich theo nhieu cdch khdc nhau, so thue dirge trinh bdy tr§n Bdo cao tai chinh c6 the bi thay doi theo quyet dmh cua ca quan thue.
■'T
jdi306.614.700.311720.535.422.432
435.636.944.168503.049.367.084 VI
c(-N
46
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TAP DOAN CONG NGHIfiP CAO SU Vl£T NAM - CONG TY CO PHANSo 236 Nam Ky Khai Nghta, Phuang 6, Quin 3, TP. Ho Chi Minh, CHXHCN Viet Nam
Bao cao tai chfnh hop nhat giira nien do Quy 03 nam 2020
11. T&i san co dinh hiru hinhDcm vi tinh: VND
Thief bidung cu qudn ly
Nhd ciea, vat kien true
Phirffng tien van tai truyen dan
Vu&n cay kinh doanlt
Taisan co dinh khde
May moc thiet biKhodn muc Cong
Nguyen gidS6 dir dau nam 11.393.469.974.780 5.918.273.151.621 1.799.259.954.126 186.900.807.715 21.441.891.861.589 94.770.484.314 40.834.566.234.145- Mua trong ky 10.938.573.816 22.026.357.938 12.047.986.668 378.708.413 2.358.412.273 47.750.039.108- Dau tu XDCB ho&n thanh 130.878.722.185 5.300.863.836 35.497.074.884 4.152.334.440.449 665.930.951 4.324.677.032.305- Tang khac 4.421.777.877 1.332.600.000 3.396.389.647 850.324.312 10.001.091.836- Chenh lech do chuyen d6i BCTC (43.029.458.476) (7.054.623.312) (6.816.181.151) (322.108.489) (178.445.866.272) (235.668.237.700)- Thanh ly, nhircmg b£n (13.014.217.785) (2.554.396.092) (12.540.795.946) (336.196.238) (161.437.314.976) (365.204.000) (190.248.125.037)- Giam khde (1.011.581.963) (904.256.567) (324.671.170) (190.798.160) (2.431.307.860)S6 dir cudi ky 11.482.653.790.435 5.936.419.697.424 1.830.844.428.228 187.146.864.543 97.429.623.53825.254.152.322.629 44.788.646.726.797Gid tri hao mbn luy kiSo dir dSu nam 5.349.958.203.376 3.018.930.646.766 1.208.522.279.874 158.878.219.951 3.452.335.368.810 65.522.643.723 13.254.147.362.500- Khau hao trong ky 389.809.926.504 205.917.636.960 71.709.619.641 4.419.540.140 694.957.562.185 4.219.198.597 1.371.033.484.027- Tang khac 17.276.771 14.668.104 31.944.875- Chenh If ch do chuyen doi BCTC (21.553.226.644) (3.369.312.046) (3.846.589.480) (549.666.459) (33.820.908.013) • (63.139.702.642)- Thanh ly, nhuong ban (13.014.217.785) (2.554.396.092) (12.540.795.946) (336.196.238) (161.437.314.976) (365.204.000) (190.248.125.037)- Giam khac (1.011.581.963) (904.256.567) (324.671.170) (190.798.160) (2.431.307.860)Sd dir cuoi ky 5.704.206.380.259 3.218.020.319.021 1.263.844.514.089 162.101.894.328 3.951.843.909.846 69.376.638.320 14.369.393.655.863Gid tri cbn lai-Tai ngay d4u nam 6.043.511.771.404 2.899.342.504.855 590.737.674.252 28.022.587.764 17.989.556.492.779 29.247.840.591 27.580.418.871.645- Tai ngay cu6i ty 5.778.447.410.176 2.718.399.378.403 566.999.914.139 25.044.970.215 21.302.308.412.783 28.052.985.218 30.419.253.070.934
47
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TAP DOAN CONG NGHIfiP CAO SU VIET NAM - CONG TV C6 PHANS6 236 Nam Ky Khcri NghTa, Phiremg 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
Bao c£o tai chinh hap nhat giu^a nien do Quy 03 nam 2020
12. T&i san co dinh vo h'mh
Dow vi tmh: VND
Phan mem, ban quyen may tinh
Ban quy in, bang sang chi
Tai san co dinh vd hlnh khdc
Quyin sir dung dot Ting cpngKhoan muc
Nguyen gia TSCD vo h'mhSo dirdau nam 121.653.155.697 11.841.511.644 182.547.562.368247.990.000 48.804.905.027- Mua trong ky 838.900.000 838.900.000- Giam khac (321.983.240) (321.983.240)- Chenh lech do chuySn d6i BCTC (2.312.135) (54.323.763) (56.635.898)
S6 da cuoi ky 121.650.843.562 247.990.000 49.267.498.024 11.841.511.644 183.007.843.230Gid trj hao mdn luy kiSo da dau n§m 20.282.296.864 227.779.579 37.229.584.212 6.510.948.114 64.250.608.769 ■x
- Khau hao trong ky 1.579.370.036 4.224.938.335 5.804.308.371- Giam khdc (321.983.240) (321.983.240)- ChSnh lech do chuyln d6i BCTC (3.007.836) (61.531.943) (64.539.779)So da cuoi ky 21.858.659.064 227.779.579 41.071.007.364 6.510.948.114 69.668.394.121Gid tri con lai cua TSCD vo hlnh - Tai ng&y dau nam 101.370.858.833 20.210.421 11.575.320.815 5.330.563.530 118.296.953.599-Taingdy cuoi ky 99.792.184.498 20.210.421 8.196.490.660 5.330.563.530 113.339.449.109
48
TAP DOAN CONG NGHIEP CAO SU Vl£T NAM - CONG TV C6 PHAN S6 236 Nam Ky Khai NghTa, Phirtmg 6, QuSn 3TP, H6 Chi Minh, CHXHCN Vi$t Nam;
Bdo c^o t&i chfnh hyp nhat giira nien <3$ Quy 03 n5m 2020
Tu- ngky 01/01/2010 den ng&y 30/06/202013. B^t d$ng san dau tu'
a. Bat d§ng s^n dau tir cho thueNguyen gi^- Quyen su dung dit- Ca so ha tangGi^ tri hao m6n luy ke- Quyen su dung dat- Co sd ha ting Gid tri c6n lai- Quy£n sii dung dlt- Co so ha tang
30/09/202001/01/2020Gi3mTang
1.378.532.313.0961.931.706.667.816
242.026.264.3601.689.680.403.456
553.174.354.72072.532.780.363
480.641.574.3571.378.532.313.096
169.493.483.9971.209.038.829.099
33.224.904.758107.221.637.989
1.345.307.408.338 1.824.485.029.827
242.026.264.360 1.582.458.765.467
479.177.621.489 . 72.532.780.363 406.644.841.126
1.345.307.408.338 169.493.483.997
1.175.813.924.341
107.221.637.98973.996.733.231
73.996.733.23133.224.904.758
33.224.904.758
01/01/202030/09/202014. iai san dfr dang dai ban- Chi phi SX, KD dd dang dai han- Chi phi xiy dung ca ban da dang + Vudn cay cao sUKTCB+ Vuon cay khac+ Nha may, day chuyen chi biin cao su + Duong giao thong, dap thuy loi + Cdc cong trinh kiin true, co so ha tang + Mua sdm tdi sdn co dinh + Chi phi xdy dung co ban do dang khac
Cong
145.694.093.36021.598.873.912.90219.254.240.877.962
234.348.934.700191.371.534.39813.657.845.337
820.773.970.3934.644.762.286
1.079.835.987.826
117.138.384.146 18.143.555.564.848 15.276.600.653.515
78.788.788.610 116.124.880.514
8.590.153.969 1.568.542.334.660
27.032.672.464 1.067.876.081.116
3i
Tl-4(-
cc
H*18,260.693.948.994 21.744.568.006.262
15. Tai s&n thue thu nhap hoan lai \h thue thu nhap ho§n lai phai traa. Tai sdn thue thu nh$p hoan lai- Thu§ suit thu6 TNDN su dung de x^c djnh gid tri tdi san thue thu nhap hoan lai- Tdi san thu6 thu nhap hoan lai lien quan den khodn chenh lech tam thdi duac khdu tru
01/01/202030/09/202085.807.818.011206.606.257.870
20%20%
85.807.818.011206.606.257.870
16. Lyi the thirong mai- Lai the thuang mai dau nam- Lai the thuang mai dd phan bo trong ky Lyi the thinnig mai cuoi ky
01/01/202030/09/202031.555.035.36315.489.229.631
(16.065.805.732)(7.423.024.762)15.489.229.6318.066.204.869
49
TAP DOAN CONG NGHIEP CAO SU VlfiT NAM - CONG TY C6 PHAN S6 236 Nam Ky Khai NghTa, PhirdTig 6, QuSn 3 TP. H6 Chi Minh, CHXHCN Viet Nam
B£o c^o t&i chlnh hg'p nhat giu-a nien Quy 03 nSm 2020
17. PhsH tra ngirdi b^n
17.1. Phai tra ngirM b^n ngan banPhai tra ngudri b&n v§ h^ng h6a n6i djaPhai tra ngixai bdn ve hang hoa nhap khiuPhai tra ngirfri ban ve thi cong, xay lip cdng trlnh xay dimgPhai tra ngirfri ban ve djch vu ngi dja duac cung cipPh&i tr^ ngurbi bdn v6 dich vu nhap khiu, chuyen giao cong nghePhai tra ngirfri bdn khdcC^ng
01/01/202030/09/2020459.387.529.196
10.699.688.143262.646.189.584
. 484.938.693.780 9.545.182.928
89.653.909.152 59.928.730.765 81.567.422.602
300.000.000128.411.549.413148.108.827.976943.012.378.938792.175.344.601
18. Ngir&’i mua tr& tien trudc
18.1. NgirM mua tr& tien trudc ngin hanNgubi mua tra trubc ve mua mu cao su n6i djaNgufri mua tra trubc ve mua mu cao xu xuat khauNguai mua tra truac ve boat dpng gia cong chi biin mu cao su, chebiin palletNgubi mua tra trubc vi djch vu kiem dinh chat lucmg mu cao su Ngubi mua tra trubc ve mua cay cao su thanh ly, gay do Ngubi mua tra trubc ve ban, chuyen giao xk lip dSt cbng trlnh co khi, may mbc thiit biNgubi mua tra trubc ve boat dong chuyen nhucmg bat dpng san Ngubi mua tra trubc vi thue ha tang khu cbng nghi$p, khu dan cu Ngubi mua tra trubc vi mua b&n h&ng hiba, cung cap djch vu khac Ngubi mua trb trubc ngin han kh&c Cpng
01/01/202030/09/2020107.949.827.73287.536.260.117
208.553.709.403130.928.062.516
6.308.505.525322.252.097
8.887.000103.573.233.094
8.887.000164.510.676.611
10.970.329.00015.781.188.350)
5.859.915.71896.855.644
145.261.540:539165.189.541.276
>r102.733.875.701
135.874.011.404 3
758.712.663.082 632.754.895.645
18.2. Ngubi mua trS tien trubc dhi hanNgubi mua tra trubc vi boat dong chuyen nhucmg bit dpng sanCong
01/01/202030/09/2020149.206.748.756102.091.653.826149.206.748.756102.091.653.826
19. Chi phi phai tra
19.1. Chi phi ph&i tr& ngin han- LSi vay phai trb- Chi phi siia ch&a Ibn TSCD- Trich trubc tien thue dat- Trich trubc chi phi djch vu thub ngoai- Chi phi khac
C$ng
01/01/202030/09/202059.529.686.787
233.825.45519.521.795.97622.153.550.907
82.519.488.284174.500.000
25.588.550.48521.543.008.237
212.224.894.982268.895.824.352313.663.754.107398.721.371.358
01/01/202030/09/202019.2. Chi phi phSi tra dbi han- Chi phi khac
Cpng92.968.043.04998.241.375.31892.968.043.04998.241.375.318
50
Tf P DOAN CONG NGHIEP CAO SU VIET NAM - C6NG TY C6 PHAN So 236 Nam Ky Khai NghTa1 Phudng 6, Quan 3 TP. H6 Ch( Minh, CHXHCN Viet Nam
B£o cao chfnh hp'p nhat giQa nien do Quy 03 n5m 2020
20. Doanh thu chira thirc hifn
01/01/202020.1. Doanh thu chua thyc hifn ngan han- Doanh thu b&n san pham, h^ng hoa, dich vu- Doanh thu cho thue ha tang, khu dan cu
C$ng
30/09/20201.582.178.0021.888.811.459
256.825.544.227 242.153.077.681243.735.255.683258.714.355.686
01/01/202030/09/202020.2. Doanh thu chira thuc hi£n dM han- Doanh thu bin san ph£m, h&ng h6a, dich vu- Doanh thu cho thue ha ting, khu dan cu COng
1.479.089.4891.314.122.6269.026.048.751.242 8.522.726.758.370
8.524.205.847.8599.027.362.873.868
21. PhSi trS khac
21.1. Phai tra ngSn han khac- Tai san thira chb giai quy4t- Kinh phi cong do^n- Cdc khoan bao hiem bit bupc- Phai tra v6 c6 phin hoa- Nhan ky quy, ky cuqc ngin han- Co tuc, lai nhuan phai tra- Cac khoan phai tra, phai nop khac
C«?ng
01/01/202030/09/20201.549.617.020
15.147.583.7278.109.576.133
44.342.158.689213.131.169.035257.141.428.430
1.520.125.37423.989.586.79730.296.977.47475.109.000.000
225.261.753.1322.384.913.405.7791.854.097.816.164 1.330.946.816.679
i4.595.188.664.720 1.870.368.349.713
tf
01/01/202030/09/202021.2. Phai tra dai han khac- Nhan ky quy, ky cuqc dai han- Phai tra v6 von g6p hqp tac kinh doanh- Cac khoan phai tra, phai nop khac COng
•i
33.082.506.2396.000.000.000
10.378.020.306 i
108.090.666.824112.705.389.601147.173.173.063123.083.409.907
51
f 1
Bao cao tai chlnh hop nhat giu,a nien do Quy 03 nam 2020
TAP BOAN CONG NGHI£P CAO SU Vl£T NAM - CONG TY C6 PHANSd 236 Nam Ky Khai Nghta, Phu6ng 6, Quan 3, TP. H5 Chi Minh, CHXHCN Viet Nam
Bien 36ng trong ky 01/01/202030/09/202022. Vay va no' thue t&i chi'nhSo c6 kha nang
tra ng”So c6 kha nang
tra na Gid triGi&mGia trj Tanga. Ngan hanVay va tiff thue tai chinh ngan han
- Cac khoan di vay- No thue tdi chinh- Tr&i phieu phat hanh Np dai han din han tri
- Cdc khoan di vay- No thue tai chinh- Trai phieu phat hanhb. Ddi ban- Cac khoan di vay- No thue tdi chinh- Trai phieu phat hdnh Cgng
2.787.072.190.2061.352.406.278.287
2.464.132.032.161 2.464.132.032.161 3.018.013.628.4191.337.383.575.483 1.337.383.575.483 2.727.651.810.2731.337.383.575.483 1.337.383.575.483 2.727.651.810.273
3.340.953.786.4642.742.674.513.077
2.787.072.190.2061.352.406.278.2871.352.406.278.287 1.352.406.278.2872.742.674.513.077
1.434.665.911.919598.279.273.387 1.434.665.911.9191.126.748.456.678 1.126.748.456.678 290.361.818.146
1.434.665.911.919290.361.818.146 598.279.273.387 1.434.665.911.9191.126.748.456.678 1.126.748.456.678
648.720.772.788648.720.772.788
441.343.233.970441.343.233.970
9.075.795.018.2709.075.795.018.270
9.075.795.018.2709.283.172.557.088 9.283.172.557.0889.283.172.557.088 9.283.172.557.088 9.075.795.018.270
11.747.304.58^.249 11.747.304.589.249 3.666.734.401.207 3.782.297.020.434 11.862.867.208.476 11.862.867.208.476
52
u ^ u \ J4
Bao c&o tai chi'nh hop nhat giira nien dp Quy 03 nam 2020
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHANS6 236 Nam Ky Khcri Nghta, Phirong 6, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam
23. Von chu so' hu-u
23.1. Bi@n ddi chilu ddng v6n chu so* hfruDcm vi tmh: VND
Von khac cua chu sfr hfru
Von gop cua chu sfr hfru
Chenh lech danh gia lai tai san
Thang du*A A , Avon co phan Co phieu quy CongChenh lech ty giaChi tieu
So dir dau nam trirac 1.407.995.602.360 39.820.134.904.710(1.621.201.388.004)(107.405.977.656)130.155.637.008 10.591.031.00240.000.000.000.00023.046.436.32723.046.436.327- Tang trong nam trucrc
- Lai/16 trong nam trurcrc- Giam trong nam trucrc
(247.740.371.195)(247.619.595.833)(120.775.362)- Giam khacSo dvr dan nam nay 39.595.440.969.842(1.598.154.951.677) 1.160.376.006.527(107.526.753.018)130.155.637.008 10.591.031.00240.000.000.000.000
(14.967.645.691)(21.784.505.168) 6.816.859.477- Tang trong ky- Lai/16 trong ky
(265.325.949.705) (265.325.949.705)- Giam trong kySo dir cuoi ky 895.050.056.822 39.315.147.374.446(129.311.258.186) (1.591.338.092.200)130.155.637.008 10.591.031.00240.000.000.000.000
Lpi ich co dong khong kiem soat
LNST thue chira phan phot
Nguon von dau tir XDCB
Quy khac thupc von chu sfr hfru
Quydau tu’ phat trien
CongChi tieu
So dtr dau nam trufrc 4.624.261.278.136 49.283.602.156.3452.395.901.480.0492.439.091.902.294 4.212.591.156500.820.260.693521.847.439- Tang trong n5m trufrc 477.251.976.927
- Lai/16 trong nam tmac 583.178.153.685 3.833.357.812.1563.250.179.658.471- Giam trong nam trudc
(3.092.574.108.067)(1.413.800.308.847) (1.431.033.428.025)- Giam khacSo dir dau nam nay 3.776.406.003.796 50.525.206.121.1274.232.280.829.6732.916.343.879.221 4.734.438.595
379.050.691.745394.018.337.436- Tang trong ky- Lai/16 trong ky 421.785.344.170 2.032.941.887.7661.611.156.543.596
(3.562.155.462.880) (148.207.103.943) (3.975.776.046.833)- Giam trong ky (87.530.305)So dir cuoi ky 4.049.984.244.023 48.961.422.653.8052.281.281.910.3893.310.362.216.657 4.646.908.290
53
•m* ■‘-/a- '//
TAP DOAN C6NG NGHIfiP CAO SU Vl£T NAM - CONG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phiremg 6, Quan 3 TP. H6 Chi Minh, CHXHCN Viet Nam
B&o cdo chi’nh hop nhat giua nien do Quy 03 n5m 2020
23. V6n chu sd” h&u (Tiep theo)
23.2. Chi tilt von g6p cua chu sd1 him V6n diu tu cua Nhi nude Cac co dong kh&c C$ng
30/09/2020 01/01/202038.708.428.190.000
1.291.571.810.00038.708.428.190.000
1.291.571.810.00040.000.000.000.000 40.000.000.000.000
23.3. Cic giao dich ve von vdi ede chu s& huu vd phdn phoi co tii'c, chia Ip'i nhuan+ Von g6p dau ndm + V6n gdp cuoi ky
Tir nghy 01/07/2020 Tir ngky 01/07/2019den ngdy30/09/2020 din ngdy30/09/2019
40.000.000.000.00040.000.000.000.000
40.000.000.000.00040.000.000.000.000
01/01/202030/09/202023.4. Cac quy cua Tap do&n Quy dau tu phdt trien Quy khde thupc von chu sd httu COng
2.916.343.879.2213.310.362.216.6574.646.908.290 4.734.438.595
2.921.078.317.8163.315.009.124.947
01/01/202030/09/202023.5. Chenh l£ch ddnh gid lai tdi sdn Chenh lech ddnh gid lai tdi san do co phan hda C6ng
(1.591.338.092.200) (1.598.154.951.677)(1.591.338.092.200) (1.598.154.951.677)
23.6. Chenh l^ch ty gia hoi dodiChenh lech ty gid do chuyen doi bdo cao tdi chinhCong
01/01/2020... 30/09/2020(■
1.160.376.006.527895.050.056.8221.160.376.006.527895.050.056.822
24. Nguon kinh phi- Ngudn kinh phi dau ndm- Nguon kinh phi dupe cap trong ky- Chi sir nghiep- Ngudn kinh phi edn lai cu6i ky
01/01/202030/09/2020(119.444.815.815)
73.780.481.087(57.653.781.019)
(103.318.115.747)
(103.318.115.747)24.781.216.666(7.996.964.648)
(86.533.863.729)
25. Cac khoan muc ngoai Bang Can doi ke todn hpp nhata. Tai san thue ngoaib. Tai san nhan gid hp- Vat tu hang hda nhdn giu hQ, nhan gia cong- Hang hda nhan ban hp, nhan ky giti, nhan cam co, the chapc. Ngoai te ede loai (USD)- Ngoai t0 USD- Ngoai te EUR- Ngoai te KHR- Ngoai te khdee. No khd doi da xu ly
01/01/202030/09/2020
207.787.896.862207.787.896.862
20.086.490 1.397
364.162.592 240.261 ■
25.330.209.224
19.599.638 7.886
1.308.063.735
71.655.986.818
54
TAP DOAN CONG NGHIfiP CAO SU Vl£T NAM - CONG TY C6 PHAN S6 236 Nam Ky Khai NghTa, Phu6ng 6, Qu&n 3 TP. H6 Chf Minh, CHXHCN Viet Nam
Bao c^o chinh hp’p nhat giua nien Qu^ 03 n5m 2020
VI. THONG TIN BO SUNG CHO CAC KHOAN MVC TRiNH BAY TRONG BAO CAO KET QUA HOAT BQNG KINH DOANH HQP NHAT
Dan vf fink: VNDTir ng^y 01/07/2020 Tir ng^iy 01/07/2019
d^n ngfry 30/09/2020 den ng^y 30/09/201901. Doanh thu ban h^ng v& cung cap d{ch vu
- Doanh thu san xuat v& kinh doanh rhu cao su
- Doanh thu san xuat v& kinh doanh c£c san pham tir cao su
- Doanh thu che bien go
- Doanh thu kinh doanh bit d6ng san, ca sb ha ting
- Doanh thu djch vu duy tu b&o dubng ha ting KCN
- Doanh thu dich vu kinh doanh di?n, nude
- Doanh thu dich vu du lich, nM h£ng, khdeh san
- Doanh thu tir kinh doanh difn n&ng- Doanh thu bdn hing h6a v^i cung cip dich vu kMc
C$ng
4.096.974.620.424 3.116.931.422.756
399.346.668.074533.256.773.112
958.209.322.412
177.745.943.853
888.494.724.137
484.183.606.452
5.161.597.01910.968.695.1293.856.056.3878.865.358.789
230.381.811353.669.990
115.951.531.445144.469.314.654322.458.612.453237.174.555.012
6.168.018.253.375 5.336.614.600.534
Tir ngUy 01/07/2020 Tir ng&y 01/07/2019 den ng^y 30/09/2020 din ng^y 30/09/201902. C^c khodn gi^m trfr doanh thu
- Chiet khau thuemg mai
- Gidm gid hang bdn
- Hang bdn bi trd l?i
Cpng
1.561.073.9881.999.102.920 *157.985.760314.850.129 >
\881.546.2141.521.959.534
2.600.605.9623.835.912.583
iTii- nghy 01/07/2020 Tir ng^y 01/07/2019 den ng^y 30/09/2020 din ngfry 30/09/201903. Doanh thu thuin ve bdn hhng \h cung cap djch vu
- Doanh thu thuan san xuat va kinh doanh mu cao su
- Doanh thu thuin san xuat va kinh doanh c&c san phim tir cao su
- Doanh thu thuan che bien go
- Doanh thu thuan kinh doanh bat d6ng san, ca sd ha tSng
- Doanh thu thuin dich vu duy tu bao duang ha ting KCN
- Doanh thu thuin djch vu kinh doanh dien, nude
- Doanh thu thuin djch vu du Ijch, nh^ h&ng, khdeh san
- Doanh thu thuin tir kinh doanh dien nSng
- Doanh thu thuin b&n h&ng hda va cung cip djch vu kh6c
C$ng
3.114.330.816.7944.093.138.707.841399.346.668.074533.256.773.112888.494.724.137958.209.322.412484.183.606.452177.745.943.853
5.161.597.01910.968.695.1293.856.056.387
230.381.8118.865.358.789
353.669.990115.951.531.445 :144.469.314.654322.458.612.453237.174.555.012
5.334.013.994.5726.164.182.340.792
55
f 1
TAP DOAN CONG NGHIEP CAO SU VIET NAM - C6NG TY C6 PHAN So 236 Nam Ky Khai NghTa, Phu6ng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Vi$t Nam
B£o cdo t^i chfnh hgp nhat giQa nien dg Qu^ 03 n5m 2020
Tir ngiy 01/07/2020 Tu- ngiy 01/07/2019 den ng&y 30/09/2020 den ng&y 30/09/201904. Gid von h&ng b^n
- Gia v6n san xuat kinh doanh mu cao su
- Gi^ von san xuat v& kinh doanh cac san phSm tu cao su
- Gid von che bien go
- Gid v6n kinh doanh bat dong s£n, co sd ha tang
- Gi£ von dich vu duy tu b£o du&ng ha tang KCN
- Gid von dich vu kinh doanh di$n, nuac
- Gi^ v6n dich vu kMch san
- Gi^i v6n kinh doanh dien nSng
- Gia von khdc
Cgng
2.651.052.564.9093.427.006.986.285
269.377.895.143381.397.792.636
639.421.583.490760.929.155.534
241.809.537.90951.671.712.048
352.371.0801.085.544.453
25.141.470.8908.405.520.529
156.105.236340.300.835
60.688.749.12573.532.002.316
53.851.296.945209.330.862.301
3.941.851,574.7274.913.699.876.937
Tir ng&y 01/07/2020 Tir ng&y 01/07/2019 den nghy 30/09/2020 den ng&y 30/09/201905. Doanh thu hoat dgng t&i chfnh:
- LSi tien gui, ti£n cho vay
- Lai ban cdc khoan dau tu
- C6 tire, lai nhuan dugc chia
^ Lai bin ngoai te
- Lai chenh lech ty gia- Doanh thu hoat d6ng tai chinh khac/ Cac khoan ghi giam doanh
thu TCCgng
129.386.977.353201.269.477.462623.740.000
574.493.221j-
4.652.966767.148.614 «\
9.856.488.4967.397.576.078/7.187.799.162714.313.450.268 •i
j147.059.657.977924.322.145.643
Tir ngay 01/07/2020 Tir ngay 01/07/2019 den ngay 30/09/2020 den ngay 30/09/201906. Chi phi tai chfnh
- Lai tiSn vay- L6 ban ngoai te- L6 ch§nh lech ty gia- Trich iap/Hoan nhap dy phbng giam gia ede khoan dau tu- L6 tir thanh ly ede khoan ddu tu
- Trich lap/Hoan nhap du phdng giam gid chung khodn kinh doanh
- Chi phi tdi chinh khde
Cgng
147.316.452.05145.583.355
21.283.966.048(4.269.466.103)
5.084.957.267
191.494.522.550
7.759.449.48164.286.958.012
20.076.846
1.223.148.645(577.997.033)
16.180.934.47477.336.816.085186.865.575.737340.319.825.941
56
1f
TAP DOAN CONG NGHIfiP CAO SU VlfT NAM - CONG TY C6 PHAN So 236 Nam Ky Khcri NghTa, Phudng 6, Quan 3 TP. H6 Chi Mmh, CHXHCN Viet Nam
B^o cdo t^i chfnh hop nhat giua nien dp Quy 03 nSm 2020
Tir ng&y 01/07/2020 Tir ngSy 01/07/2019 den ngiy 30/09/2020 den ng&y 30/09/201907. Phlin lai hoac 16 trong cong ty lien doanh, lien ket
C6ng ty C6 phan Thong NhatCong ty Co ph6n Xay dung & Tu vdn E>au tuCong ty TNHH Nghien cuu Khoa hpc & SXTN Cao su VisorutexC6ng ty C6 phin Diu tu Xay dung Co so Ha tang Blnh PhudcC6ng ty C6 ph6n Go MDF VRG - DongwhaCong ty Mu tu Ph^t triin VRG Long Th^nhCong ty C6 phin D6u tu S&i G6n VRGCong ty Co phan Cao su Th&nh ph6 Hi Chi MinhCSng ty C6 phan Cao su Ben ThcinhCong ty C6 phin X^y dimg Cao su D6ng NaiCong ty C6 phin Phh Vi6t TinCong ty Co phan Chi spi Cao su V.R.G SA DOCong ty TNHH Do thi vh Cong nghiep Nam Tan Uyen
Cong ty Co phin Cao su Dau Tieng Vi6t L^o
2.802.512.9847.018.276
(136.250.023)7.261.066.356
79.162.374.7965.557.148.684
13.683.084.327200.995.381
(3.195.429.899)227.794.425(23.738.210)
(4.364.903.885)1.714.499.022(22.470.265)
80.635.336.720
(40.700.917.616)256.514.259
2.650.894.840
(42.179.658)102.873.701.96942.799.648.545
Tu- ng&y 01/07/2020 Tir ng&y 01/07/2019 din ng^y 30/09/2020 den ngdy 30/09/201908. Chi phi ban hang *
s
6.339.240.710 17.132.301.568 33.296.642.966
, 574.340.220 40.106.426.488
304.234.155 19.780.994.758
7.212.679.88816.083.347.44146.954.232.321
567.183.889
- Chi phi nh&n vien- Chi phi vat lieu- Chi phi van chuyin, b6c xip- Chi phi khiu hao TSCD- Chi phi dich vu mua ngo^i.- Chi hoa hong moi gidi- Chi phi kh&c
COng
44.316.640.523849.562.792
19.770.316.213117.534.180.865135.753.963.067
Tir ngky 01/07/2020 Tir ng*y 01/07/2019 din ng&y 30/09/2020 den ngjty 30/09/201909. Chi phi qu&n ly doanh nghifp
171.778.398.5719.983.905.8254.782.359.512
18.952.967.9324.819.820.124
35.102.910.4954.308.324.344
(1.463.049.809)143.092.285.905
191.008.516.6368.496.593.0635.420.888.784
22.758.014.6385.692.588.986
45.818.238.280199.387.042
2.074.131.20581.863.318.385
- Chi phi nh£n viSn- Chi phi vat lieu- Chi phi dung cu, d6 dimg- Chi phi khiu hao TSCD- Thui, phi va le phi- Chi phi dich vu mua ngoai- Trich Quy khoa hpc cong nghe- Chi phi dy ph6ng- Chi phi khdc Cpng 391.357.922.899363.331.677.019
57
f }
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHAN So 236 Nam Ky Khai NghTa, Phirdng 6, Quan 3 TP. H6 Chi' Minh, CHXHCN Viet Nam
B^o c^o t^i chmh hyp nhat giira nien dp Quy 03 n5m 2020
Tir ng^y 01/07/2020 Tir nghy 01/07/2019 den ngky 30/09/2020 den ngfry 30/09/201910. Thu nhap kh&c
- Thu nhap tir cSy cao su thanh ly, gay do- Thanh ly, nhuong bdn TSCD- Tien boi thuimg- Tien phat thu duoc- Thu nhap tir siia chua dudng 16 vh c4c boat d6ng hoan nguyen
trong vuim cay cao su- Nhuong btin vat tu, phe lieu- Nhan ho tro tir Quy Bao hiem xult khiu cao su
- Thu nhap tir trSng xen canh cay n6ng nghiep trong vuon cao su
- Cac khoan kh&c Cong
25.539.495.23266.220.374.44710.524.869.5753.398.308.591
434.001.486.5281.505.118.470
16.361.467.067490.019.595
766.355.000
265.787.0782.998.886.365
1.315.830.4082.882.771.259
3.822.416.5862.955.685.37644.855.265.33321.474.490.379
523.513.325.167115.865.302.122
Tir ng&y 01/07/2020 Tir ng&y 01/07/2019 den ng&y 30/09/2020 den ng&y 30/09/2019H.Chiphf kh6c
22.060.696.887406.416.478- Thanh ly, nhuong b£n TSCD
- Tien boi thufrng
- Cic khoan bi phat, cham nop
- Nhuong ban vat tu, phe lieu
- Chi phi sira chua dudng 16 va hoiin nguyen tai vuon cay cao su
Cr
649.705.500★1.986.399.073434.666.851
a134.099.784482.364.292
280.544.604
28.273.3il8.77429.387.181.385- C&c khoan kMc53.104.420.01830.991.173.610Cpng
Tir jig^y 01/07/2020 Tir ngay 01/07/2019den ng^y 30/09/2020 den ngfry 30/09/201912. Chi phi thue thu nhap doanh nghifp hien hanh
- Chi phi thue thu nhap doanh nghiep tinh tren thu nhap chiu thue nam hien hanh
- Di£u chinh chi phi thu4 thu nhap doanh nghipp cua c&c n&m truoc vao chi phi thue TN hien h^nh nam nay
Tong chi phi thue thu nhap doanh nghiep hien hhnh
239.306.015.924291.600.521.010
3.411.621.4921.432.607.831
242.717.637.416293.033.128.841
Tir ngky 01/07/2020 Tir ng&y 01/07/2019 den nghy 30/09/2020 den ng£y 30/09/201913. Chi phi thue thu nhap doanh nghiep hoSn lai:
- Chi phi thu^ thu nhap doanh nghiep ho5n lai phat sinh tir c£c khoan chenh lech tam thin ph&i chiu thue
- Chi phi thu4 thu nhap doanh nghiep ho5n lai phat sinh tir viec hoan nhap tai san thue thu nhap ho2n lai
Tong chi phi thue thu nhap doanh nghifp hoan fai
(45.447.194.237)(49.623.656.327)
28.319.641.595
(21.304.014.732) (45.447.194.237)
58
TAP DOAN CONG NGHI$P CAO SU VI$T NAM - CONG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phuong 6, Quant 3 TP. H6 Chi Minh, CHXHCN Viet Nam
B£o cdo t^i chfnh hpp nhat giira nien dp Quy 03 nSm 2020
VH. CAC THONG TIN KHAC
01. Cong cu t^i chfnh
C&c loai cong cu t^i chfnh cua Tap do^n
Gid trj s6 s^chCu6i kyf)au n3ma. Tai san t&i chfnh
Gi3 gocGia goc Dy ph6ngDy ph6ngTi£n v3 tuong dirong ti§nPhai thu kh£ch h3ng, phai thu khdc
Cdc khoan cho vay
Dau tu ngan ban
Dau tu dai h^n C^ng
6.130.627.169.9737.114.787.951.797
3.346.583.253.499 (717.558.850.826) 3.023.285.088.000 (650.104.663.872)
898.917.550.384991.379.778.743(4.381.510.199) 9.425.867.840.314 (4.329.069.220)
(31.557.012.104) 3.602.871.963.909 (26.487.323.004)6.564.045.918.791
3.462.170.976.700(680.921.056.096)21.478.967.879.530 (753.497.373.129) 23.081.569.612.580
Gia trj so sdch ----------- /TAHCuoi ky cONC*
b. No' phai tr& t^i chfnhDau nSm
C.vit
x xOnc-
Phdi tra ngu&i ban, phai tr£ 3.742.515.546.115 6.371.251.736.136khdc
406.631.797.156 496.962.746.676
11.862.867.208.476 11.747.304.589.249Chi phf phai tra
Vay v& na Cyng 18.615.519.072.06116.012.014.551.747
Tai san t&i chlnh va ng phai tra tai chfnh chua dugc danh gi£ !ai theo gia trj hop ly tai ng^y ket thuc ky k§ toan do Thong tu 210/2009/TT-BTC va cac quy dinh hien hanh yeu cau trinh bay Bao cao tai chfnh va thuyet minh thong tin d6i v6i cong cu tai chfnh nhung khong dua ra cac hudng din tuong duong cho viec danh gia va ghi nh$n gia tri hgp ly ciia cac tai san tai chfnh va ng phai tra tai chinh, ngoai trir cac khoan trfch lap du phong ng phai thu kh6 d6i va du phbng giam gia cac khoan dau tu chung khoan da dugc neu chi ti€t tai cac Thuyet minh lien quan.Quan rui ro tai chfnh
Rui ro tai chfnh cua Tap doan bao g6m rui ro thj trudng, rui ro tin dung va rui ro thanh khoan. Tap doan da xay dung he thong kilm soat nham dam bao su can blng 6 muc hop ly giua chi phf rui ro phat sinh va chi phf quan ly rui ro. Ban Giam d6c Tap doan c6 trach nhiem theo doi quy trinh quan ly rui ro de dam bao su can bang hgp ly giua rui ro va kiem soat rui ro.
a. Rui ro thj trudng: Hoat d6ng kinh doanh cua Tap doan se chu yeu chiu rui ro khi c6 su thay doi ve gia, ty gia hoi doai va iai suit.- Rui ro ve gid: Tap doan chiu rui ro ve gia cua cac cong cy von phat sinh tu cac khoan dau tu c6 phieu ngln han va dai han do tfnh khong chac chin ve gia tuong lai cua c6 phieu dau tu. Cac khoan dau tu c6 phieu dai han dugc nlm giu voi muc dfch chien luge lau dai, tai thdi diem ket thuc nam tai chfnh Tap doan chua c6 kl hoach ban cac khoan dlu tu nay.
- Rui ro ve ty gid hSi dodi: Tap doan chiu rui ro vl ty gia do gia tri hgp ly cua cac luong tien trong tuong lai cua mot cong cu tai chfnh si bien d6ng theo nhung thay d6i cua ty gia ngoai te khi cac khoan vay, doanh thu va chi phf cua Tap doan dugc thuc hiln blng don v; tiln t? khac vdri d6ng Vi?t Nam.
- Rui ro ve lai suit: Tap doan chiu rui ro ve lai suat do gia trj hgp ly cua cac lu6ng tien trong tuong lai cua mpt cong cu tai chfnh se biln dong theo nhQng thay doi ciia lai suit thj trudng khi Tap doan cd phat sinh cac khoan tiln gui cd hoSc khong co ky han, cac khoan vay va ng chju lai suit tha ndi. Tap doan quan ly rui ro lai suit blng each phan tfch tlnh hlnh canh tranh tren thi trudng dl cd dugc cac lai suit cd Igi cho muc dich cua Tap doan.
59
TAP DOAN CONG NGHIEP CAO SU VI^T NAM - CONG TY C6 PHAN So 236 Nam Ky Khai NghTa, Phudmg 6, Quan 3 TP. H6 Chf Minh, CHXHCN Viet Nam
B£o c^o chinh hyp nhat giua nien 6q Quy 03 n5m 2020
b. Rui ro tin dung
Rui ro tin dung rui ro mpt ben tham gia trong m^t cong cu tki chfnh hoSc hop d6ng khong c6 kh& n&ng thyc hien dugc nghTa vu cua minh din dSn ton thlt vl chinh cho Tap do&n. Tap do^n cd cdc rui ro tin dung tir boat dpng dong san xult kinh doanh (chu ylu d6i vdi c^c khoan phii thu khdch Mng) boat dong tdi chinh (bao gom tien gui ngan h^ng, cho vay va cdc cong cu t&i chinh khdc).
Tren 01 n3m din 05 ndm
Tir 01 nSm trfr xuongTai ng&y dau n3m
Tien tuong duong tiln Phai thu khdch hitng, phai thu khdc
Cac khoan cho vay Olu tu ngln han
Blu tu d&i han COng
Tong cyngTren 05 n3m
7.114.787.951.7977.114.787.951.797
3.346.583.253.4993.076.850.596.811 269.732.656.688
991.379.778.74310.546.458.059 980.833.320.6846.564.045.918.7916.564.045.918.791
570.830.546.801 2.891.340.429.899 3.462.170.976.70016.766.230.925.458 1.821.396.524.173 2.891.340.429.899 21.478.967.879.530
d:Tren 01 nam
den 05 ndmTil’ 01 nSm trfr 5 fTai ng&y cuoi ky Tong congA Tren 05 nam (ixuong
\CTiln Vet tuong duong tienPh&i thu kh£ch h^ng, phdi thu kh£c
Cdc khoan cho vay
Blu tu ngln han
BSu tu d&i han Cpng
6.130.627.169.9736.130.627.169.973 TTV3.023.285.088.0002.743.660.914.368 279.624.173.632P
898.917.550.3846.826.904.176 892.090.646.2089.425.867.840.3149.425.867.840.314
628.641.600.409 2.974.230.363.500 3.602.871.963.90918.306.982.828.831 1.800.356.420.249 2.974.230.363.500 23.081.569.612.580
c. Rui ro thanh khodn
Rui ro thanh khoan-l& rui-ro-TSp do£n gSp kh6 khan khi thuc hien ede nghTa vu tdi chinh do thilu v6n. Rui ro thanh khoan cua Tap dodn chu ylu phdt sinh tir vi?c ede tdi san tai chinh va ng phdi tra tdi chinh c6 ede thai diem ddo han khde nhau. Th6i han thanh todn cita ede khoan no phai tra tai chinh dua tren ede khodn thanh todn du kiln theo hop dong (tren ca so d6ng tiln cua ede khoan goc) nhu sau:
Tdp dodn cho ring mure do tap trung rui ro doi vdi viec tra no la thap. Tap dodn c6 khd ndng thanh todn ede khoan ng den han tir ddng tiin tir boat dong kinh doanh va tien thu tir ede tai san tdi chinh ddo han.
60
TAP DOAN CONG NGHIfP CAO SU Vl£T NAM - CONG TY C6 PHAN So 236 Nam Ky Khdi NghTa, Phirdng 6, Quin 3 TP. Ho Chi Minh, CHXHCN Viet Nam
B4o c&o chfnh hg’p nhat gifra nicnQuy 03 n5m 2020
TrSn 01 nSm den 05 n5m
Til' 01 n8m tro1Tai ngdy dau ndm Tong congTren 05 namxuong
Phai tra ngudi bdn, phai tra khac
0 3.742.515.546.1153.446.135.624.296 296.379.921.819
406.631.797.156Chi phi phai tra
Vay v& no Cyng
313.663.754.107 92.968.043.049
2.787.072.190.206 2.984.016.272.720 6.091.778.745.550 11.862.867.208.476
0
16.012.014.551.7476.546.871.568.609 3.373.364.237.588 6.091.778.745.550
TirOl nSm tro1 Tren 01 nam den 05 nSmTai ngay cuoi ky Tong c6ngi Tren 05 n5mxuong
Phai tr^i ngirbi ban, phai tra khdc
Chi phi phai trd
Vay v& no Cgng
0 6.371.251.736.136225.175.063.7336.146.076.672.403
496.962.746.676398.721.371.358 98.241.375.318
2.464.132.032.161 3.191.393.811.538 6.091.778.745.550 11.747.304.589.249
0
18.615.519.072.0619.008.930.075.922 3.514.810.250.589 . 6.091.778.745.550
\C
. 02. Nhung kho^n ny tiem t&ng )C. iC
Khong phdt sinh bat ky khoan no tiem t&ng ndo phdt sinh tir nhimg sir ki?n da xay ra c6 the anh huong d^n cAc thong tin da dirac trinh bay trong Bao cao tai chfnh hgp nhat ma Tap doan khong kiem soat dirge hoac chira ghi nhan. r
c&
. H?03. Nhihig sir kien phat sinh sau ngay ket thuc ky ke to^n
TSp doan khong c6 s\x kien nao phat sinh sau ngay k4t thuc ky ke loan d6i h6i phai trinh bay hay cong bo thong tin tren Bao cao tai chfnh hop nhat gitra nien dg Quy 03 nSm 2020 cua Tap doan.
04. Thong tin theo bo phSn
BS phuc vu muc dfch quan ly'. Tap doan dirge to chuc thanh cac bo phan kinh doanh dira tr^n loai hinh san pham va djch.vu cung cip, bao g6m ede b6 phan kinh doanh nhir sau:
• San xuat va kinh doanh mu cao su: bao g6m boat dong san xu&t, che bien va kinh doanh mu cao su thien nhien;• San xuit va kinh doanh cac san pham tir cao su: bao gom boat dgng sdn xuit, che bien va kinh doanh mu ede
sdn phim tir cao su thi€n nhien;• Sdn xudt vd kinh doanh che bi&n go: bao gom boat d6ng so che, sdn xudt vd kinh doanh ede san phim tir g6 cao
su;• Xdy dung bit d6ng sdn, co so ha ting: bao gom ede boat dong ddu tu xay dyng bdt dong sdn vd co sd ha ting
cho muc dfch de bdn vd cho thue tai cac du dn cua Tdp dodn cung nhu cac boat dong bat dgng san khde;• Kinh doanh dich yu du lich, nhd hang, khdeh san vd cac djeh vu lien quan: bao gom cung cip djeh vu du Uch,
cho thue nhd hang, khdeh san vd cac djeh vu lien quan cua Tap doan;• Kinh doanh dien nSng: bao g6m ede boat dgng kinh doanh dien thuong pham tai ede du dn Nhd mdy dien ciia
Tdp dodn;• Cdc boat dong kinh doanh khde: bao g6m cung cip dich vu tu vin, djeh vu xdy dung, dich vu vdn chuyin, djeh
vy ky thuat, nong nghigp vd ede djeh vu khde.
61
TAP DOAN CONG NGHlEP CAO SU VIET NAM - CONG TY C6 PHANSo 236 Nam Ky Khai NghTa, Phuong 6, Quan 3TP. H6 Chi Minh, CHXHCN Viet Nam
Bao c^o tai chl'nh hop nhat gifra nien <36 Quy 03 nam 2020
04. Thong tin theo b6 phan (Tiip theo)
Thong tin vb doanh thu, loi nhuan va mot so san va c6ng ng cua b6 phan theo Imh virc kinh doanh cua Tap doan tai ng&y 30/09/2020 va cho Quy 03 n&m 2020 nhir sau:
Sin xuat vi kinh doanh cic sin pham tir cao su
Xay dirng, bit Dich vy du ijch, Che biin gd dgng sin, co-sd-ha nhi hing, khich
Sin xuat vi kinh doanh mQ cao su
Di£u chlnh vi foaiKinh doanh difn * Hoyt dong kinh ning
Chi tigu T6ngcOngdoanh khic trfrtang san
Doanh thu thuknDoanh thu thuin cho b6n thii baDoanh thu thuAn giQra cic bO phin
4.093.138.707.841 533.256.773.112 958.209.322.412 197.579.997.771 353.669.990 144.469.314.654 237.174.555.012 6.164.182.340.792
(575.558.467.504) (1.325.515.964) 508.693.637 79.747.769.621 496.627.520.210(1)T6ng doanh thu thuanKit qua hoyt dpng kinh doanhKhlu hao tai sin co dinhPhan dupe chia tir 13i/(16) ctia congtv li8n kitThu nhip/(l6) tru^c thue theo b§ phan (2)
3.517.580.240.337 533.256.773.112 956.883.806.448 198.088.691.408 353.669.990 144.469.314.654 316.922J24.633 496.627.520.210 6.164.182.340.792
303.028.551.117 17.125.265.842 42.235.525.962 3.164.477.666 513.044.759 7.492.152.773 2.717.618.029 376.276.636.1482.865.229.441 80.635.336.720 (40.700.917.616) 42.799.648.545
323.688.543.858 123.893.850.079 228.386.782.532 66.578.055.179 (2.310.614.869) 61.925.888.330 (39.694.220.191) 31.728.187.396 794.196.472.314
Tong tii sin (3) T6ng n?phii tri (4)
50.766.540.225.240 1.536.613.063.068 3.691.187.993.932 6.367.907.333.970 54.186.214.421 8.202.505.822.710 314.884.145.996 832.651.207.493 9.720.603.694.120 4.889.588.319
2.621.520.126.594 4.465.233.547.519 (5.157.179.385.345) * 64.346.009.119J9969.405.884.708 2.782.925.836.123 (4.176.058.706.702) 17.751.807.472.767
62
V «. /. </l\ r.'v 5
TAP DOAN C6NG NGHIfiP CAO SU VIET NAM - CONG TY c6 PHAN So 236 Nam Ky Khai NghTa, Phir6ng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Viet Nam
B^o cao t&i chfnh hgrp nhat giira nien d() Quy 03 nam 2020
04. Thong tin theo bo phan (Tiip theo)
Lgi nhuan cua tirng b$ phan khong bao gom nh&ng khoan muc sau:
Lgi nhufn cua tirng b§ ph|n kh6ng bao g8m nhfrng kboin m\tc sau:
Siln xuitvi kinh doanh mu cao su
S8n xuit v& kinh Xay di/ng, bit Djch vy du lich, Che bien go d$ng s8n, ccr slf ha nhii hiing, khdch Dieu cbioh vk loaiKinh doanh di?n Hoat d$ng kinh
nfing T6ng c§ngdoanh c8c sin pham tv cao su 4.841.672.538 3.066.788.884
217.102.708 407.040.530
doanh khic trirting sanDoanh thu tii chfnh Chi phi tii chfnh Thu nhap khic Chi phikhiciai san cua iirug no pit^ui xiiuug bao gom cic khoin muc sau vl nhOng tai san niy dirge quan ly tip
Den v; tmh: VNDDiu tu tii chfnh ngin h?nPhii thu \h chuyen nhugng khoandiutuPhii thu vi cho vay ngin han Thud GTGT dirge khau trir Thui vi cic khoan khic phai thu Nha nudePhai thu ve cho vay dai han Dlu tu tai chinh dai ban Tii san thue thu nhip hoin Iai Tong c§ngNg phii tra ciia timg b§ phan khong bao g6m cic khoan myc sau vi nhOng khoin ng phai tri niy dirge quin ly tap trung:Den v/ link: VNDThui vi cic khoin phai nOp Nhi nudeVay vi.ng thud tii chfnh ngin han Vay vi ng thud tii chinh dii han Thud thu nhip hoin lai phii tra T6ng c$ng
800.842.299.809237.864.870.399369.756.521.536
30.680.330.033
5.412.919.49231.518.303.162
1.034.405.013.1.044.360.456
133.709.280.7566.791.135.4521.705.328.928
814.394.197
636.923.589 (644.970.515.871)(82.747.828.166)
(262.186.631.615)(2.516.789.710)
924.322.14S.643340.319.825.941115.865.302.12230.991.173.610
2.742.221.32847.940.921.199
241.197.611267.268.760
621.107.344.00295.885.635.011
5.094.377.941234.000.584
3.000.00060.568.760
1.854.890.662.600 38.696.631.348 258.532.635.616 5.180.167.973.065 50.863.310.246 224.000.000.000 1.814.387.558.219 9.421.538.771.094
183.645.990.178444.512.067.224
(481.590.467.512) 6.826.904.176487.931.171.007
304.771.381.5107.946.490.37623.754.302,507 5.521.845.465 584.364.533 1.260.990.507 4.351.110.395
78.166.205.909 563.233,510 7.970.322.545 117.576.261.532 979.088.939 1.508.727.998 99.850.859.878 306.614.700.311892.090.646.208
3.576.384.640.905206.606.257.870
14.897.993.091.572
64.728.427.62614.579.358.678.549
358.609.23617.205.660.641.322
- 1.012.389.315.926 (185.027.097.344)81.877.711.283 36.765.096.707.212 (48.861.997.809.756)
206.247.648.634311.737.549.676 40.004.442.313.121 (49.322.367.725.978)
9.473.236.476 8.886.952.486 988.947.155.224 4.742.009.431
72.487.403.841 280.911.756.112 6.287.275.754.354 57.845.399.123
528.835.770.543 40.796.483.869 53.283.077.857 75.964.915.566 1.327.233.473 18.063.882.519 2.264.058.605 720.535.422.4322.464.132.032.1619.283.172.557.088
1.560.507.019.5367.342.959.964.297
110.435.553.141 35.264.087.9311.003.211.291.439 141.815.771.575
219.714.376.65027.848.188.528
556.243.675.334947.431.613.293
(481.590.467.512)(185.027.097.344)
463.557.787.0814.932.825.300
9.432.302.754.376 288.359.049.047 1.556.958.366.484 544.455.527.947 1.327.233.473 1.131.710.727.099 179.343.918.111 (666.617.564.856) 12.467.840.011.682
63
\VKA *' if /A. H
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHAN So 236 Nam Ky Khcri Ngliia, Phuong 6, Quan 3 TP. Ho Chi Minh, CHXHCN Vi€t Nam
Bao cao t^i chfnh hap nhat giua nien do Quy 03 nam 2020
05. Cam ket khac
Tai ngay lap Bao cao thi chinh hop nhat gitra nien do, Tap doan co nhirng cam ket d6i vai cac to chuc khac ve viec bao I3nh vay von d6i vdri cac don vi th^nh vien nhtr sau:
So tien bao lanhNgay bao Bo’n vi nhan bao l§nh, uy thacThir bao lanh s6STT Don vi diroc bao lanh Muc dich bao lanhlanh USD VND
BSu tu xay dung co ban cao su1 Cty TNHH MTV Cao su TTnh 7/4/2014911/CSVN-TCKT SHB-CN Nghe An 50.968.107.000
&ku tu xay dung ca ban cao su2 Cty TNHH MTV Cao su Quang Nam 2473/CTBL-TCKT 29/8/2013 SHB 78.000.000.000
BSu tu xay dung co ban cao su (tra no cho RFC)
3 Cty TNHH MTV Cao su Quang Nam 2720/CTBL-TCKT 23/9/2013 SHB 88.546.900.000
4 Cty CP VRG Phti Ygn Vietinbank - Phu Yen1865/CSVN-TCKT 04/07/2013 191.733.798.000 Thuy dien La Hieng 2
5 Cty CP VRG Phu Yen 1593/CTBL-CSVN 06/04/2014 Vietinbank - Phu Yen 100.854.000.000 Tra no cho RFC
Cty CP Cao su BdngNai - Kratie BSu tu 4.100ha cao su tai CPC6 496/CSVN-TCKT 10/03/2011 SHB-BN 91.280.000.000
Cty CP Cao su B6ng Nai - Kratie7 1346/CSVN-TCKT 21/5/2013 SHB-HCM BSu tu xay dung ca ban cao su1.875.000BSu tu cham soc cao su KTCB + tr& ng cho RFC
8 20/11/2013Cty TNHH MTV Cao su Thanh H6a 3306/CTBL-CSVN SHB 68.540.493.000
Tong C6ng ty Cao su B6ng Nai BSu tu xay dung ca ban cao su9 420/CSVN-TCKT 20/2/2013 VCB-BN 120.000.000.000
Cty CP Cao su Bien Bien10 3 547/CTBL-TCKT 9/12/2013 SHB 28.727.400.000 B§u tu xay dung ca ban cao su
Bau tu cham s6c cao su (tra ng cho RFC)
11 Cty CP Cao su Bien BiSn 913/CTBL-TCKT 7/4/2014 SHB-Khanh H6a 14.770.800.000
12 Cty CP Cao su San La 2376/CSVN-TCKT 08/10/2012 SHB-TP.HCM 9.240.000.000 BSu tu xay dimg ca ban cao su
Bau tu xay dung ca b&n cao su13 Cty CP Cao su Son La 3211/CTBL-TCKT 13/11/2013 SHB-TP.HCM 34.055.000.000
Bau tu cham soc cao su (tra ng cho RFC)
14 Cty CP Cao su San La 482/CTBL-TCKT 27/02/2014 SHB-TP.HCM 44.109.738.750
15 Cty CP Cao su San La 569/CTBL-TCKT 10/3/2014 SHB-TP.HCM 39.503.800.000 BSu tu xay dung ca ban cao su
64
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T^P DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY CO PHAN So 236 Nam Ky Khcri NghTa, Phucmg 6, Quan 3 ■TP. Ho Chi Minh, CHXHCN Viet Nam
Bao cao tai chfnh hop nhat giira nien dp _________________ Quy 03 n5m 2020
1071A/PLCTBL-CSVNCty CP VRG - DakNong16 18/4/2014 SHB-HCM 209.296.500.000 Thiiy dien Dak Sin 1
Dau tu x^y dimg ccr ban cao su + tra ncr cho RFC
17 Cty TNHH MTV Cao su Huong Khe HT 3544/CTBL-CSVN 9/12/2013 SHB 271.592.000.000
3832A/CTBL-CSVN18 Cty TNHH MTV Cao su Quang Ngai Dau tu xay dung co ban cao su27/12/2013 SHB 4.658.000.000
19 Cty CP Cao su Lai Chau II Dau tu xay dung co ban cao su3885/CTBL-TCKT 30/12/2013 SHB-Kh&nh Hoa 52.244.370.000
20 Cty CP Cao su Lai Chau Dau tu xay dung co ban cao su213/CTBL-TCKT 23/01/2014 SHB-Khanh Hoa 61.082.948.000
Dau tu du an NM CBG du anCty CP G6 MDF VRG Kien Giang21 1891/CTBL-TCKT 6/7/2017. Vietinbank - HCM 477.000.000.000rung
Tong c6ng 1.875.000 2.036.203.854.750
65
TAP DOAN CONG NGHl£P CAO SU Vl£l NAM - CONG TY C6 PHAN So 236 Nam Ky Khai NghTa, Phudng 6, Quan 3 TP. H6 Chi Minh, CHXHCN Viet Nam
B£o cdo t^i chfnh hyp nhat giu-a nien do Quy 03 n5m 2Q2Q
06. So lieu so s&nh
So lieu so sdnh tren B6o cdo tii chfnh hop nh4t s6 lilu cua B6o cdo t^i chfnh hgp nhSt cho n5m chfnh ket thiic tai ng^y 31/12/2019 da dugc kiem todn bai C6ng ty TNHH Ki^m to&n vh Tham dinh gia ViSt Nam (AVA).
07. Phe duy$t B^o cdo thi chfnh h^p nhat gi&a niln d$
Bao c£o tai chfnh hop nh&t gitta ni6n d6 cho Quy 03 n5m 2020 cua TSp doan Cone nehiep Cao su Viet Nam - Cong ty Co phin dirge Ban Tong Giam doc phe duyet de ban hanh vao ngiy thanaj^dSShii0^^^.
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Ke toan truong Pham V3n H6i Em
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