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C6NG TY TNHH MTV CAO SU CHU' PAR

Dia chi: 01 Nguyen Thi Minh Khai — H. Chu Pah — Tinh Gia Lai

NO DUNG

MIK LUC Trang

BAO CAO CfJA BAN TONG GIAM DOC 2 - 3

BAO CAO MEM TOAN DOC LAP 4 - 5

BAO CAO TAI CHI NH DA DU'OC MEM TOAN

Bang can Ice toan 6 — 7

Bao cao lc& qua hog deng Icinh doanh 8

Bao ca'o luu chuyen tien t 9

Ban thuyet minh Bao cao tai chinh 10 — 34

CONG TY TNHH MTV CAO SU our PAH

Dia chi: 01 Nguyen Thi Minh Khai — H. Chu Pah — Tinh Gia Lai

BAO CAO CIPJA BAN TONG GIAM DOC

Ban Tang Giam dac Cang ty TN1114 MTV Cao su Chu Pith (sau day pi tat la "Cang ty") trinh bay Bao cao cUa minh

va Bao cao [Ai chinh rieng eüa Cting ty cho nam tai chinh ket dine ngay 31/12/2017.

CONG TY

Cong ty TNHH MTV Cao su Chu Pah dime chuyen di tir Cong ty Cao su Chu Pah theo quyet dinh sa 342/QD — HDQTCSVN ngay 24/12/2009 cna Hai dang quan tri Tap toan Cling nghiep Cao su Viet Nam. Cong ty hog dang

theo giAy chimg nhan dang k doanh nghiep Gong ty TNHH Mat thanh vien sa 5900190507 cap 'An dau ngay

19/03/1993, clang 1(5, thay di lan 6 ngay 07/12/2017 do SO Ka' hoach va DAn ta tinh Gia Lai cap.

Van dieu l cOa C6ng ty theo dang kY kinh doanh la 357.099.605.188 dang.

Van dieu 1 cila Cong ty dugc phe duyet tai 31/12/2017 la 560.169.605.188 dang.

Tra se chinh cüa Cong ty tai: 01 Nguyen Thi Minh Khai — TT. Phil Hen — H. Chu Pah — Tinh Gia Lai.

Nganh ngh&' kinh doanh

Theo giAy chimg nhan dang ky kinh doanh sa se, 5900190507 thay di fan 6 ngay 07/12/2017, boat dang kinh doanh chinh Qua COng ty bao gam:

- Trông trot;

- Nuoi trang 014 san;

Ch e bien, bao quan thily san cà cac san pbam tit thily san;

Ciing nghiep Ma chat phan ban vá cao su thuong nghiep ban buOn./.

KET QUA HOAT BONG

Tinh hinh tai chinh va kat qua boat Ong san xuat kinh doanh cim Gong ty trong nam tai chinh ket thac ngay

31/12/2017 dugc trinh bay trong Bao cao tai chinh rieng dinh kem.

CAC STY KILN SAU NGAY KHOA SO ICE TOAN LAP BAO CAO TAT CHINE! RIENG

Kliting co sr kien twig yeti nao xay ra sau ngay Cap Bao cao tat chinh rieng dal hai dirge die"' chinh hay ding be, tr8n Bao cao tai chinh cho nam tai chinh ket thac ngay 31/12/2017.

HOT [TONG THANTI VIEN VA BAN TONG GIAM DOC

Cac thanh vien dm Hai clang thanh vien va Ban TOng Giam cleic da dieu hanh Cong ty trong Mm va den ngay lap bao

cao nay gam:

Hai (Tang thanh vien:

Ong Pham Dinh Luyen Chü tich HDTV Mien nhiem ngay 31/05/2017

Ong Tracing Ging Tuyen Chi"' tich HDTV Ba nhiem ngay 01/06/2017

Ong Pham Van Dai Thanh vien

Ong HuYnh Lanh Thanh vien

Ba HI'S/1.1h Thi Nga Thanh vien

Ban Tang Giam d6e:

Ong Pham Dinh Luyan Tang Giant dec

Ong Siu Hoal. Pha T6ng Clam dc

Ba Huynh Thi Nga Pha Tang Giam dee

Ong Le Anh Than Pha Tang Giam crac

Ba nhiem ngay 04/12/2017

BO nhiem ngay 01/06/2017

2

CONG TY TNHH MTV CAO SU CHU PAR

Dia chi: 01 Nguyen Thi Minh Khai — H. Chu Pah — Tinh G a Lai

MEM TOAN NAN

COng ty TNHH Tu yen Thug, xe toan & Kiem toan AV1NA-IAFC la dun vi tIme hien kiem toan Bao cao tai chinh

rieng cho nam tat chinh ket thilc ngay 31/12/2017 caa COng ty. .

Kiem Man vien kitting co bAt quan h kinh te Mac quyen loi kinh te nhu g6p van cA phan, cho vay hoc vay yen tit

khach hang, la ce thing chi phei cita khach hang hoc kY ket hop ding gia cang dich vu, dal 19 lieu thy hang him_

C6NG BO TRACH NHItM CHA BAN GIAM DOC DOI Vol BAO CAO TAI CHINH RIENG

Ban Teng Giam dc COng ty chin trach nhiem vA vie lap Bao cao tai chinh rieng phan anh trung dux, hop 19 tinh

hinh hoyt deng, ket qua hont dnng kinh doanh va tinh hinh km chuyen tin t cUa COng ty trong k9 ke toan. Trong qua

trinh lap Bao cao tai chinh rieng, Ban TOng Giam dc COng ty &roc yeu cau phai:

Loa chop cac chinh sach k toan thich hop va ap ding cac chinh sach nay met each nhat quail;

Dua ra cac danh giá va do doan hop 19 va than twig;

Neu r6 cac chuAn num kA toan (lucre áp dyng cO &roc than thft hay kheing, c6 nhfrng áp dung sai lech trong

yau dan mac c'an phai ding be va giái thich trong bao cao tat chinh hay khOng;

Lap va trinh bay cac bao cao tat chinh rieng ten co set than tha cac chuan nurc kA Wan, the de Ice than va cac

quy dinh co lien quan hien hanh;

Lap cac bao cao tai chinh rieng dip tren ca sO hoat deng kinh doanh lien tyc va cam ket COng ty sO tiêp tvc

hovt deng kinh doanh binh thuong trong nhfrng nam tad.

Ban Tgng Clam dec COng ty chju trach nhiem dam bao rang cac se kA toan &roc Itru gift de phan anh tinh hinh tai

chinh cüa Ding ty, vett mac de trung time, hop 19 tat bat cfr then diem nao va dam bao rang Bao cao tai chinh tuan thil

cac quy dinh hien hanh cfm Nha nuac. Deng that co trach nhiem trong viec bao dam an toan tai san cua COng ty va thuc hien cac bin phap thich hop de ngan chan, Oat hien cac hanh vi gian Lan va cac vi pham khac.

Ban Tang Clam dee xac nhan rang COng ty da tuan thu cac yeu cau nett tren trong viec lap Bao cao tai chinh rieng.

Ban Tong Giam (lac COng ty cling xac nhan tinh day dO va hien him cOa cac khoan myc lien, hang thn kho, ding no

phai thu phai tra, tai san cA dinh tai ngay 31/12/2017 tren Bea cao tai chinh rieng.

Ban Icing Gam dee Gong ty cam ket rAng Bao cao tai chinh rieng dã phan anh trung tithe va hap 19 tinh hinh tai

chinh cria COng ty ti thai diem ngay 31 thang 12 tram 2017, ket qua hog deng kinh doanh va tinh hinh Km chuyen

tien te cho nam tai chinh ket thfIc ding ngay, phit hop vat chuan mire, cite de kA toan Viet Nam va tuan thu cac quy

dinh hien hanh co lien quan.

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CON& TY TNHH TLJ VAN 11-114 Kg TOAN &KIgNA TOAN AVINA-IAFC

VPGD: PhOng 12403, DI 1, Tea n ha SUNRISE, Trgn Thai Tong, nu Gigy, TP. Ha NOi DT: 04.3 795 0833 Fax: 04. 3 795 0832 Web: www.kiemtoanavina.com.vn

peur\) professional& quality AAVINAIAFC

Só : 041 .17/2018/BCKT/TC c H D -ar

BAO CAO MEM TOAN f3oSd

CeING VA N H'Qi deng thanh vien va Ban tang Glum dee 1:6: AZ ,S-41 fat Cong ty TNHH MTV Cao su Chtr P5h NG A Y 07_21 2019

t - HUY

Ch'ing toi, Cong ty TNHH Tu van Thue, Ke toan & Kiem toan kiernMaim-Bao cap tai chinh rieng kern theo cUa Cong ty TNHH MTV Cao su Chu Pah duce lap ngay 28/02/2018 tir trang 06 den trang 34 bao gem: Bang can den ke toan tai ngay 31 thang 12 nam 2017, Bao car) ket qua hoat dOng kinh doanh, Bao cao kin chuyen tin

cho naM tãi chinh ket thne ngay 31/12/2017 va Ban thuyet minh bao cao tai chinh.

Trach nhiem cim Ban Teng Giant dee

Ban tang Giam dec Cong ty chiu 'finch nhiem ve viec lp va trinh bay trung thgc va hop 19 bao can tai chinh rieng

cOa Cong ty theo chuan mgc ka toan, ch'e dO Ice toan Viet Nam va cac guy dinh phap 19 co lien quan den viec lap va trinh bay bac) cao tài chinh va chin trach nhiem v kiem soat nen Ix) ma Ban Teng Giam dc xac clinh la can thiet de dam bao cho viec1ap va trinh bay bao cao tai chinh rieng khong ce) sal sot gong yeti do gian Ian hoac nham

Trach nhiern ciia Ki'em tool' vien

Trach nhiem cOa chUng toi la dua ra 9 kien ve bao cao tai chinh rieng Mra teen ket qua dm euee kiem toan. Chung leg da ti'en hanh kiem than theo cac chuan mgc kiem loan Viet Nam. Cac chuan mgc nay you eau chung ten tuan chuan mac va cac quy dinh v6 ago dire nghe nghiep, lap kA hoach A/a thgc hien cuOc kiem toan de dat dug° sir darn

bao hop 19 ve viec lieu bao cao tài chinh rieng cUa COng ty c6 man sal s6t gong yOu hay khong.

Cong viec kiem toan bao gem thgc hien cac thti tpc nharn thu thap cac bang chang kiem toan vA cac so liou va thuyet minh gen bao cao tai chinh. Cac thu tyc kiem loan doge lga chon Mra ten /cat oloan cüa kiem toan viên, bao g6m danh gia rid ro co sal s6t gong yOu trong bao cao tai chinh do gian Ian hoc nham Ian. Khi thgc hien danh gia cac rüi ro nay, kiem Man vien da xem xet kiem soat nQi be cüa C6ng ty lien quan den viec lap va trinh bay bao cao tai chinh trung thgc, hop 19 nham thiet Ice cac thñ tgc kiem loan phi) hop veri tinh hinh thgc te, tuy nhien khOng nham muc dich dun ra

kien ve hieu qua dm ki'ei-n soat nOi be cüa C6ng ty. COng viec kiem toan ding bao gm clanh gia tinh thich hop dm cac chinh sach kA loan doge ap dung va tinh hop 12 dm cac Laic tinh Ice toan dm Ban Teng Giam doc ding nhu danh gia viec trinh bay ttmg th6 bap cao tai chinh rieng.

Chang t6i tin twang rang cac bang chting kiem toan ma chUng 161 da thu thap dugc la clay du va thich hop lam co s& cho 9 kien kiem loan ngoai trg cua chong toi.

Co' so' ciia 9 kien kiem Man ngoai fret

Tai then diAm 31/12/2016, Cong ty chtra thgc hien phan loai lai cac khoan vay dai han dAn han tra trong nam 2017 sang khohn mgc vay ngan han ten Bao cao tai chinh cho nam tai chinh ICet thuc ngay 31/12/2016 vari tOng gia tri la 20.029.542.754 den. Se du deli nail ten Bao cao tai chinh cho nam tai chinh ket thtic ngdy 31/12/2017 chua (lieu chinh hen tO cac anh hoeing nett ten de pl-na hop se lieu so sanh.

kien cüa kiem than vien

Theo 2 kien cüa chUng ten, ngoai tar anh huang cila van de nen tai doan "Co so cga 9 kie'n kiem tan ngoai frit", Btho cao tai chinh Hang dä phan anh trung thgc va hop 12, gen cac khia canh gong yOu tinh hinh tai chinh cOa COng ty TNHH MTV Cao su Chu Pah tai ngay 31 thang 12 nam 2017, cang nhu kat qua kinh doanh va cac lifOng Urn chuyen tien t trong Mtn tai chinh ket thue ciang ngay, plait hop vad chuan mgc Ice toan va che dO Ice toan Viet Nam hien hanh va cac quy dinh phap 12 ve kA loan cO lien quan den viec lap va trinh bay bao cáo tai chinh.

4

WAn d khac

Bao cdo tai chinh rieng cda Cong ty TNHH Mtn thanh vien Cao su Chu Pah cho nam tái chinh 'Wet thdc ngay 31 thong

12 nam 2016 da dugc kik todn bai kiEm toan vien cda Ging ty TNHH Hang Kiem toan AASC. Kim toan vien dã clua ra 9 kin ngoai trir v viec chua thu thap dugc Bdo cao tai chinh cho nam tai chinh ket thdc ngay 31/12/2016 cda C6ng ty C6 phan Xi mang Hop Son d xem xet trich lap do pheng ten thdt du tu (nu cO) den vEri bdo cáo tai chinh nay tai ngay 30 thang 03 Om 2017. Den Med diem phat hanh Bao cao kiem toan nay, chimg ten van chin thu thap

dugc Bao cao tai chinh cho nam tai chinh k& thdc ngay 31/12/2016 cring nhu Bao cao tai chinh cho ndm tai chinh ket thdc ngay 31/12/2017 cud Ceng ty C6 phan Xi mdng Hop San.

ChUng t6i (la thgc hien cac thd tpc kiem toan nham dim ra 9.kien ve tinh hinh tai chinh cud COng ty cho nam tai chinh ket thdc ngay 31/12/2017. Do nhang glen hn ve pham vi kiem toan, cac tin)] tpc kiem todn nay khOng nham dua ra kien ve gid tri guy& than von du tu xdy,clong co ban won cay cao su va cac c8ng trinh xdy chrng co. ban khac. Van de nay chi duct thgc hien ti cac cuec kiem toan quy6t toan von clAu tic xdy (long co ban hoan thanh rieng bit.

_- 74,46.90

ONO TV TRi.CH NNINW3411F,11

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9.4\ AWN 4e2.6

Lui V.iFThng Dinh Th6 Wing

Pith Gam doc

Kim toan vier)

Ching nhan (tang k9 hanh nghe s6 0907-2018-146-1

Chung nhan Tang k9 hanh ngliE s6 1917-2018-146-1

Thay mat vã di dien

CONG TY TNHH TU. VAN mut, Kt TOAN & MEM TOAN AVINA-IAFC ma Ni, ngety 28 thong 02 nam 2018

5

CONG TV TNHH MTV CAO SU CHU. PAH Dia chi: 01 Nguyan Thi Minh Ichai - 1-1. Chu Pah - Tinh Gia Lai

BAO CAO TAI CHiNH RIENG

Cho nam tai chinh kat thilc ngay 31/12/2017

BANG CAN DO! ICE TOAN „ Tai ngly 31 thing 12 nam 2017

Thuyet TAI SAN Ma so . SO ell& Wain

mmh

Dan vi tinh: d

SO data nam

A. TAI SAN NGAN HAN 100 116.674.489.354 123.290.843.646

I. Tien va cac khofin Mang among tien 110 V.01 59.749.956.818 31.676.080.147

1. Tien 111 39.749.956.818 31.676.080.147

2. Cac khoan tuong during tian 112 20.000.000.000

II. Dfiu tu tai chinh ngin han 120 V.02 1.000.000.000 1.000.000.000

I. Dan tu nam gift de'n ngay din han 123 1.000.000.000 1.000.000.000

III. Cac khofin phai thu ngAn Ilan 130 29.210.738.699 68.761.283.341

1. Phai thu ngan han cita khach hang 131 V.03 15.875.813.684 57.673.718:226

2. Tra tnrac cho ngued ban ngan han 132 V.04 436.050.272 517.093.272

3. Cac khoan phai thu khac 136 V.05 12.898.874.743 10.570.471.843

4. Dv pining cac Ichoan phai thu Idle doi (*) 137

IV. Hang tan kho 140 V.06 26.407.474.797 21.021.462.128

1. Hang t6n kho 141 26.407.474.797 21.021.462.128

V. Tai san neat' Ilan khac . 150 306.319.040 832.018.030

1. Chi phi tra truoc ngan han 151 V.10a 74.106.364

2. Thua Ira the khoan khan phai thu Nha nuerc 153 V.14 232.212.676 832.018.030

B. TA! SAN DAI HAN 200 1.362.445.599.696 1.311.997.658.102

1. TM san ca dinh 220 396.325.558.529 434.096.073.624

1. TM sari ca dinh him hinh 221 V.08 395.516.526.987 433.151.053.042

- Nguyen gici 222 654.893.799.884 670.289.573.047

- Gia tri hao mon lay Ic"(*) 223 (259.377.272.897) (237.138.520.005)

2. TM salt co' dinh vo hinh 227 V.09 809.031.542 945.020.582

- Nguyen gia 228 1.321.936.564 1.321.936.564

- Gici tri hao mon lay ka(*) 229 (512.905.022) (376.915.982)

II. TM san dang dai ban 240 V.07 415.049.969.571 384.527.521.351

1. Chi phi xay dtmg co ban die dang 242 415,049.969.571 384.527.521.351

III. Diu tw tai chinh dai ban 250 540.137.529.848 487.587.626.188

1. Dalt tu vao ding ty con 251 463.475.011.215 397.193.464.216

2. Dau tu vao cong ty lien kat, lien doanh 252 8.100.134.115 25.486.500.000

3. Dau tu Op van vao don vi khan 253 68.790.322.846 81.461.730.000

4. Dv pining dau tu tai chinh dai han 254 (227.938.328) (16.554.068.028)

VI. TM san dal hp khac 260 10.932.541.748 . 5.786.436.939

1. Chi phi tra truck dai han 261 V.10b 10.932.541.748 5.786.436.939

TONG CONG TA! SAN 270 1.479.120.089.050 1.435.288.501.748

6

c chi Weil c6 s6 lieu am dirge ghi trong ngoac don ( )

CONG TY TNHH MTV CAO SU CHU. PAH BAO CAO TAI CHINH RIENG

Dia chi: 01 Nguyen Thi Minh Khai - H. Chu Pah - Tinh G a Lai Cho nam tai chinh ket thfic ngay 31/12/2017

BANG CAN DOI ICE TOAN Ti ngay 31 thing 12 tam 2017

(Tie') theo)

NGUON VON MA so Thuyet

. mmh

SO cad nam

Dow vi tinh: d

SO dill dam

C. NO PHAI TRA 300 390.144.731.884 366.486.934.925

I. Ny ngin bin 310 159.120.949.696 155.293.868.948

1. Thai tra ngurai ban ngan han 311 V.12 15.422.326.087 27.230.253.218

2. Nguai mua tra tin truac ngan han 312 V.13 12.178.915.484 2.000.000.000

3. Thue vl cac khoan phai nOp Nha nuot 313 V.14 3.830.478.045 4.169.271.940

4. Phai tra ngueri lao &ling 314 25.409.235.350 48.192.457.423

5. Chi phi phai tra ngan han 315 V.15 4.214.254.438 3.052.963.763

6. Phai tra ngan han khac 319 V.16 9.106.366.315 6.375.403.306

7. Vay va no thue tai chinh ngan han 320 V.11 19.316.152.678

8. Quy' khen thuong, phim lai 322 69.643.221.299 64,273.519.298

ll.Nqdàihn 330 231.023.782.188 211.193.065.977

1. Phai tra dai han khac 337 V.16 68.113.426.687 30.587.015.044

2. Vay va nry thue tai chinh dai han 338 V.11 159.784.847.236 179.130.542.668

3. Quy, phat then khoa hçc \fa ding nghe 343 V.17 • 3.125.508.265 1.475.508.265

D. VON CHU SO HUt 400 1.088.975.357.166 1.068.801.566.823

I. Van chii so r him 410 V.18 1.088.222.871.740 1.067.517.380.544

1. Von gOp cüa chn sof him 411 576.495.734.888 560.169.605.188

2. Chenh lech &till gia 1ai tai san 416 (9.020.388.461)

2. Quy den tu phat then 418 81.046.465.826 67.566.839.347

3. Lori nhuan chua phan phi 421 390.371 80.266.893

- LNST chtra phcin pilaf lay Ica din cuai 19) truer 421A

- LNST chtra phcin ph /ilk; nay 421B 390.371 80.266.893

4. NguOn v6n du tu xay dung ca ban 422 439.700.669.116 439.700.669.116

II. Ngthtm kinh phi va cac quy khic 430 752.485.426 1.284.186.279

1. Nguian kinh phi 431 V.19 (2.980.847.854) (2.982.480.341)

2. Nguan kinh phi dã hinh thanh TSCD 432 3.733.333.280 4.266.666.620

TONG CONG NGUON VON 440 1.479.120.089.050 1.435.288.501.748

PhjiiibInh Luyen Tit Van Toai

Nguy&I Tiecn Nhit

Tang Clam dac id [clan truing

Nguall4 biL

Gia Lai, ngay 28 thang 02 nam 2018

1

7

CHI TIEU Ma so Thuyet mm . h

Doanh thu ban hang va cung cAp clich va 01 VI.01

Cac khan giam trir 02

Doanh thu thuan ban hang 10 VI.02

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Gia van hang ban 11 VI.03

Lci nhan gap ve ban hang 20 va cung cap dich va

Doanh thu hat (Tang tai chinh

21 VI.04

Chi phi tii chinh

22 VI.05

- Trong 66: Chi phi idi vay 23

Chi phi ban hang 25 VI.06

Chi phi clan I doanh nghqp 26 VI.06

Lai nhan than tir hoat Tang kinh doanh 30

Thu nhap kink

Chi phi khfic

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Tang 191 Milian ice tan tray [hue

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32 VI.08

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CONG TY TNHH MTV CAO SU CHU' PAH BAO CAO TAI CHINH RIENG Dia chi: 01 Nguyen Thi Minh Khai - H. Chu Pah - Tinh Gia Lai Cho ifam tai chilli, kat thac ngay 31/12/2017

BAO CAO KET QUA HOAT BONG KINH DOANH

Nam 2017

Mm nay

Dan vi tinh: ct

Nam tray

294.437.065.026 285.257.143.834

294.437.065.026 285.257.143.834

230.760.303.281 224.686.387.556 63.676.761.745 60.570.756.278

1.027.253.883 212.681.938

10.096.647.023 9.153.548.501 6.240.883.206 8.883.548.893

1.455.990.530 2.931.919.608 22.327.909.494 23.153.322.616

30.823.468.581 25.544.647.491

24.037.570.083 7.330.954.948

928.495.711 2.066.560.878

23.109.074.372 5.264.394.070

53.932.542.953 30.809.041.561

4.087.876.961 1.518.803.552

49.844.665.992 29.290.238,009

Pham Dinh Luyan

Tang Giam doe

Gia Lai, ngay 28 thang 02 nam 2018

Triin Van Thai

KO tan trang

Nguyen Tien Nat

Ngtriri lap bleu

8

0:MG TY TNHH MTV CAO SU ow piai BAO CAO TAI CHINH RIENG

Dia chi: 01 Nguyen Thi Minh Khai - H. Chu P'dh - Tinh Gia Lai Cho nam tai chinh a tithe ngay 31/12/2017

BAO CAO LUt CHU YEN TIEN Tt: (Theo phuung phap true 4)

Nam 2017

CHI TIEU MA sá Nim nay

Dan vi tinh: d

Nam trut

I. Lim chuyen Ben tir howl dung kinh doanh

Tien thu tit ban hang, cung cap dich Vii va I 01 344.971.319.185 341.833.726.504

doanh thu khac Tien chi tra nguai cung cap hang h6a va dich

2 02 v1,1

(82.714,984.783) (46.845.812.278)

Tien chi tra cho nguiri lao dong 03 (153.829.432.855) (123.353.433.274)

Tien Hi vay da tra 04 (6.232.718.579) (8.809.472.911)

ThuE thu nhap doanh nghiep da nOp 05 (3.487.101.081) (1.921.394.458)

Tien thu khac tir haat clang kinh doanh 06 2.569.149.870 2.606.390.908

Tien chi khac cho hoat Ong kinh doanh 07 (66.417.321.914) (56.639.682.680)

Lun chuyan tin thuan tit how' ding kinh doanh 20 34.858.909.843 106.870.321.811

H. Ltru chuyen teen tir hat &Mg au hr

Tien chi de mua gam, xay dung TSCD va cac 21 (43.257.710.013) (43.799.342.192)

TS dai han khac

Ti'en thu tir thanh 19, nhirgng ban TSCD va 22

cac TS dai halt khac 48.619.408.631 20.399.490.000

Tien chi cho vay, mua cac ding or ng dm 23

don vi khac (1.000.000.000)

Tien thu hOi cho vay, ban 1a1 cac cong cv ng 24

dm don vi khac 1.000.000.000

Tien chi dau tic Op von vie dun NI khac 25 (60.056.515.000) (72.441.351.000)

Tien thu hi clau tic gop van van don vi khac 26 9.401.294.000 2.000.000.000

Tien thu lai cho vay, co titc va Igi nhuan 27

&roc chia 1.011.229.950 77.469.531

Lieu chuyan tin thulin tic hout Ong dam tie 30 (44.282.292.432) (93.763.733.661) III. Luu chuyen Hen tir hat Ong MI chinh

Tien thu tit phat hanh ce phieu, nhan van 31 37.526.411.643 30.587.015.044

gap caa chit so him

Tien vay ngin han, dai Ilan nhan dugc 33 77.463.694.161 48.512.270.675

Tien chi TM ng gem vay 34 (77.493.236.915) (93.245.680.998)

Lint chuyan tian thuan tic hout dOng hit chinh 40 37.496.868.889 (14.146.395.279)

Ltru chuyen Hen than trong kY 50 28.073.486.300 (1.039.807.129)

Tien va Mang dtrung tien du kt 60 31.676.080.147 32.635.620.383 Anh huerng cna thay da)i tY gia hOi doai guy d6i

61 te 390.371 80.266.893

ung dircmg tien cal Id' 70 59.749.956.818 31.676.080.147 'CtiNG; I Y

ri To men TRA;4?Viili Sti a:

H

Pham Dinh Luyen

Teng Ciam dific

Gia Lai, ngay 28 thang 02 nam 2018

TrAn Van Thai

Ice tan trang

Nguyen Tien Nat

NguirilAp bieu

9

CONG TY TNHH MTV CAO SU CHU. FAH BAO CAO TA1CHINH R1ENG

Dia chi: 01 Nguy'en Thi Minh Khai — H. Chu Pah — Tinh Gia Lai Cho nam tai chinh ket thric ngay 31/12/2017

BAN THUYET MINH BAO CAO TAI CHINH

Nam 2017

I. DAC DIEM HOAT DQNG DOANH NGHIEP

1. Hinh Bak sit him von

COng ty TNHH MTV Cao su Chu Pah dirge chuyen dal Ur' COng ty Cao su Chu Pah theo guy& dinh sin 342/QD

— HDQTCSVN ngay 24/12/2009 dm Hei deng quan tri Tap toan Gong nghiep Cao su Viet Nam. COng ty hog

&Ong theo giay cfrang nhan dang ky doanh nghiep COng ty TNHH MOt thanh vien sda 5900190507 cap In clau

ngay 28/12/2009, dang Icy thay £j 1n 6 ngay 07/12/2017 do Se re hoach vã Dau tu tinh Gia Lai cap,

VOn dieu le dm COng ty theo dang kY kinh doanh là 357.099.605.188 clang.

Van dieu le cila COng ty dirge phe duyet tai 31/12/2017 la 560.169.605.188 &lg.

Chit sa hair Tap doan COng nghiep Cao su Viet Nam

Tru sO chinh cüa COng ty : Se 01 Nguyen Thi Minh Khai — Thi tran Phü HOa — Huyen Chu Pah — Tinh

Gia Lai.

Linh viyc kinh doanh

TrOng cay cao su, khai iliac Ira che Men mu cao su

Nginh nghe kinh doanh ciia 'Gong ty bao gem:

Hoat ding kinh doanh chinh ern COng ty bao gam:

Treng trot

Mei treng thily san

Che bin, baa quail thily san ca cac san pham tü dirty san

COng nghiep Ha chat phan bon va cao su thuang nghinp ban buan./.

4. Can trtic doanh nghiep

COng ty gm cac clan vi true thuOc nhu sau:

Cac don vi Dia chi Hoyt Tang kinh doanh chinh

Van phong COng ty Se 1 Nguyen Thi Minh Khai — TT. Phu Hea —H. Chu Pah

Nang twang Hea Phü xa Flea Phü — Huyen Chu Pah

Nang truerng Ia Nhin

Xa Ia Nhin —Huyen ChtiPah

Nang twang la Phil xa Ia Der —Huyen Chu Pah

Nang truemg Ia Pech

Xã Ia Der —Huyen Chu Pah

Di xa Gao

Lang D — Xa Gao — Tp. Pleilcu

N8ng twang Ha tay

rd. Ha Tay — Huyen Chu Pah

Yong truang la Mar

X5 Ia Mar — Huyen Chu Prong

NOng tnreing Quyet Thang

Xa la Mar — Huyen Chu Prang

Xi nghiep ca din che hien

TT. Phia flea —Huyen Chu Pah

Nha may phan Vi sinh

Huyen Ia Grai, Tinh Gia Lai

TmngtâmytE

Xä Nghia Hung —Huy'en Chu Pah

Dieu hanh hog deng cUa Cong

ty

Thing cay cao su

Treng cay cao su

Treng cay cao su

TrMg cay cao su

Treng cay cao su

Treng cay cao su

TrOng cay cao su

TrUng cay cao su

Ch e bien mu cao su

San xuat phan bon

10

TS, 1? 10

ich

Hoyt thing kinh doanh

chinh

100%

Trimg cao su

23,49%

San xuAt, thucmg mai,

dich vu

25%

San xuat xi mang

34,32% Khai thac, cite Men gi)

CONG TV TNHH MTV CAO SU CHU PAH BAO CAO TAI CHI NH MENG

Dia chi: 01 Nguyen Thi Minh Khai — H. Chu Pah Tinh Gia Lai

Cho nam tai chinh ket fink ngdy 31/12/2017

Cong ty co cac Cong ty con va Cong ty lien ket sau:

TY le bieu

Ten Ging ty quyet

Cling ty Phat Men cao su 100%

C.R.C.K

Cong ty CP Cong nghiep

dich vi Cao su Chu Pah

Cong ty, CP Xi Mang

Flop Son

Cong ty CP Che Men g6

Cao su Chu Pah

NM thanh lfip

va boat Ong

Vuung quOc

Campuchia

Tinh Gia Lai 23,49%

Tinh Gia Lai 25%

Tinh Gia Lai 34,32%

MEN Do ICE TOAN, DON vi TIEN TE sir DUNG TRONG K TOAN

KY ke than, don vi tien t sfr dyng trong k'e than

Ky k toan nam cüa Cong ty bat &au tir ngay 01/01 va k'et thilc vao ngay 31/12 hang Main.

Don vi tien t sir dung trong ghi chep kA tont la d(ing Viet Nam (VND)

III. CHUAN Mtlt vA GEE no Kt TOAN AP DUNG

Cite •116 ke thin áp dyng

Cong ty áp dung Chez d ké toan doanh nghiep ban hanh theo Th6ng hr s6 200/2014/TT - BTC ngay

22/12/2014 dm BO truerng BQ Tai chinh va cac theing tu sira dôi c6 lien quan.

Tuyen bfi v viec tufin that Chun mpc va Ch e di) ke than

Gang ty da ap clung cac Chuan inkrc Ice Man Viet Nam va cac van ban huerng can Chuan mire do Nha nude da

ban hanh phi MN Wit boat dOng cüa Doanh nghiep. Cac bao cao tai chinh duerc lap va trinh bay theo thing mui

quy dinh eM timg chuan mat, thong Ur huong dan Qum hien chuAn muc va Ch e d'Qk toan hien hanh dang op

dung.. •

Hinh that ke than áp dyng

Cong ty ap dung hinh thirc se ke tont: Nhat ky chung tren may tinh

CAC CHINK SACK ICE TOAN AP DUNG

1. Nguyen fAc ghi nhfin cac khoan tien yl cac khoin twang dtrong tien

1.1. Nguyen tae, phwong phap ehuyen dai the dang tien khae

Cac nghiep vu kinh tO phat sinh bAng ngoai t duqc quy dei ra (16ng Viet Nam theo tY gia giao djch thkrc t tai theri diem phat sinh nghiep vv. .

Chenh lech tY gia thkrc t phat sinh trong kY va chenh lech ty gia do danh gia lai sO du cac khoan muc lien te tai

dun diem cu6i nam duot hach toan doanh thu hoc chi phi tai chinh.

Cac khoan muc tiOn tO 06 g6c ngoai t ti thai diem cuOi ham duqc danh gia lai se du theo hunng dAn tai theng

tu sã 56/2016/TT-BTC ngay 21/03/2016 ctim BQ tai chinh ye stira thi, b6 sung mi)t AO dieu Theing ttr 200/2014/TT-BTC.

1.2. Nguyen tele xác dinh ccic khocin twang throng tien

Cac khoan &au tu ngAn han khOng qua 3 thang co khá bang chuyen di d dang thanh tien va khOng cO nhiOu

rüi ro trong chuyen d8i thanh tien kO ttir ngay mua khoan dAu hr do tat Mai dim bap cat) duge ghi nhan la khoan tuong throng tien.

11

CONG TY TNHH MTV CAO SU CHU' PAH BAO CAO TM CHiNH RIENG

Dia chi: 01 Nguyen Thi Minh Khai — H. Chu Pah — Tinh Gia Lai Cho nam tai chinh ket thim ngay 31/12/2017

Cio khoin phii thu Ira du phOng ny kho doi

Cac khoan no phái thu dirge trinh bay theo gia tri ghi s trir di cac khoan dv phong phai thu kha-

Cac Ichoan phai thu khach hang, khoan tra truck cho nguiri ban, phai thu nai b va cac khoan phai thu khac tai thin diem bao cao, nen:

CO thin han thu hai hoac thanh toan clued 1 nam (hoc trong mat chu Icy san xuar kinh doanh) dugc - ph/an loai la Tai san ngan han;

CO tiled han thu hal hoac thanh Man tren 1 nam (hoac tren mat chu ky san xuAt kinh doanh) dugc phan loai la Tai san dai

Dy. phong nq khó del

Dv pining nor phai thu kW) dai the hien phan gia tri dir kik b Mn that dm cac khoan ng phai thu c6 kha tang khong dugc khach hang thanh tontdôi veri cac khoan phai thu tai then diem lop Rao cao tai chinh.

Du ph6ng phai thu kh6 doi dirge trich lap theo qui dinh tai ThOng tu 228/2009/TT-BTC ngay 07/12/2009 cita B/6 Tai chinh huOng clan ch'e di) trich lap va sir dvng cac khoan dv phOng giam gia hang tan kho, Mn that cac khoan du tu tai chinh, no kh6 doi Nth bao hanh san phAm, hang boa, cang trinh xay lap tai doanh nghiep.

Nguyen tAc ghi nhetn hang Mn kho

Hang Mn kho dugc xac dinh tr8n ca ser gia goc, trong truang lurp gia g6c hang Mn kho cao han gia tri thuan c6

the thuc hien dirge thi phai tinh theo gia tri thuan 06 the thvc hien dugc. Gia pac hang Mn kho bao gam chi phi nguyen vat lieu trim tip, chi phi lao clang true tiap va chi phi san xuat chung, de ca dugc hang tan kho a clia

diem va trang thai hien tat. Gia tri thuan ca tha dux hien dugc xac dinh bang gia ban mac tinh trir cac chi phi

hoan thanh clang chi phi tie]) thi, ban hang va phan phai phat sinh.

Hang Mn kho dirge hach toan theo phucmg phap ke khai thuang xuy8n,

Phuang phap tinh gia: Cling ty ap dvng phuang phap binh quan gia quyen theo thang dai vai nguyen liOu va

cong cv (twig cv Mn kho va phucrng phap binh quan gia quy'en narn dei vai thanh pham Mn kho.

Du phong giam gia hang Mn kho dugc lap vao theri diem cutii narn la s6 chenh Lech girth gid g6c cáa hang Mn

kho lem hon gia tri thuan c6 tha thvc hien dirge eUa chimg. Dtr phong giam gia hang tan kho (neu co5) dttgc

trich lap theo Th6ng tu sa 228/2009/TT-BTC ngdy 07/12/2009 dm Ba Tai chinh.

Nguyen tAc ghi nhn vi khan hao tai san c6 dinh

Tài san ca dinh hüu hinh, tai sin c6 dinh vo hinh dugc ghi nhan theo gia g6c. Trong qua trinh sir dvng, tai san c6 dinh hau hinh, tai san c6 dinh Ito hinh duct ghi nhan theo nguyen gia, hao mOn luyk va giá tri con lai.

Khau hao dirge trich theo phuang phap cluang thang theo khung khan hao dirge quy dinh tai Thong hr

45/2013/TT-BTC ngay 25/04/2013. Thai gian khan hao dugc uoc tinh nhu sau:

- Nha dm, vat kien trim 06 - 25 nam

- May mac thiet bi 05 - 09 nam

- Phucmg tien van tai, truyen dart 06 - 08 Mm

- Thiel bi clang cu quart 1.5, 03 - 10 Mm

- Phan mam Ica toan 6 Mm

- Tai san ca dinh va hinh khaz 10 nam

Khali hao tai san ca dinh di vOl viran cay cao su dirge thvc hien theo quyat dinh s6 221/QD-CSVN ngay

27/04/2010 dm Tap doan Cting nghiep Cao su Viet Nam V/v Ban hanh dieu chinh khan hao virem cay cao su theo chu ky khai iliac 20 nam.

Mirc trich khAu hao tang nam clugc xac dinh bang each lay nguyen gia vuan cay cao su nhan vai ty le ap khAu hao ap thing cho Kam do.

12

CCING TY TNHH MTV CAO SU CHU' PAH

BAO CAO TAI CHINH RIENG

Dia chi: 01 Nguyen Thi Minh Khai — H. Chu Pah — Tinh Gia Lai Cho nam tai chinh lc& thim ngay 31/12/2017

Mac Ichau hao nam cu6i cling (nam thir 20) dirge xac clinh bAng gia tri con loi cfm virOn cay cna nam khai thac

mien cfmg.

Ty le khan hao tang nam ea the nhu sau:

Nam khai thac Ty It' khan hao theo %

Nam thfr 1 2,50

Nam dig 2 2,80

Nam 'Mir 3 3,50

Nam this 4 4,40

Nam nth 5 4,80

Nam thir 6 5,40

Nam Mir 7 5,40

Nam tint 8 5,10

Nam thu 9 5,10

Nam thfr 10 5,00

Nam thfr 11 7,00

Nam tint 12 6,60

Nam Mir 13 6,20

Nam till': 14 5,90

Nam thir 15 5,50

Nam thir 16 5,40

Nam thir 17 5,00

Nam thfr 18 5,00

Nam thit 19 5,20

5. Nguyen-tac ghi nhan cfic khoin dau hr tai chinh

Khoan dAu tu vao c6ng ty con, cang ty lien ket dirge ke toan theo phuang phap gia g6c. Lgi nhuan thuan tir

ming ty con, &mg ty lien ket phat sinh sau ngay dAu tu dirge ghi nh5n vao Bao cao Irk qua hoat deng kinh

doanh. Cac khoan dirge chia khac (ngoai Igi nhuan thuan) dirge coi la phan thu hei cac khoan dAu Pr va dirge

ghi nhan la khoan giam trir gia g6c &au tu.

Cac khoan &au fir vao ding eg vem cUa don vi khde dirge ghi nhan ban dau theo gia gee, bao gem gia mua hoac

khoan gOp vAn ceng eac chi phi nix tip liOn quan den hoat clOng clAu Ut Ce tire va lgi nhuan ciaa cac fru& khi khoan du tu dirge mua dirge hach toan giam gia tri cfm chinh khoan du tu dO. Ct tire va Igi nhu'an cfm cac

ky sau khi khoan clau tu dirge mua dirge ghi nhan doanh thu. CO tire dirge nhan bang c6 phieu chi dirge theo

del se lugng ca phieu tang them, khiang ghi nhAn gia tri cO pink nhan.

'Chit dau tu dugc phan loai la narn gift clan ngay dao han khi Ging ty ca dinh va kha nang gift den ngay dao han. Cac khoan dau t-u nam gift den ngay dao han bao gam: cac khoan tien gun ngan hang co kY han (bao ea cac loai tin phieu, phieu), trai phieu, e6 phieu im dai ben phat hanh bat buck phai mua Lai tai mOt thin

diem nhat dinh trong tucmg lai va ode khoan cho vay nAm gift d'en ngay ciao han vii mite dich thu lai hang ky va cac khoan dAu tu nAm gift den ngay clao han khae.

Cac khoan dAu tu nAm gift den ngdy dao han dirge ghi nh5n ban dau theo giá gac bao g6m gia mua va cac chi

phi li'en quan den giao dich mua cac khoan dau hi. Sau khi nhan ban Tan, cac khoan clau tir nay dirge ghi nhan

theo gia tri co the thu hOi. Thu nhap lai tft cac khoan dau tu nam gift den ngay dao han sau ngay mua dirge ghi

.nh'an tren Bao cao Ice qua hoat Ong kinh doanh tren co sir dg thu. Lai dirge hiring truck khi C6ng ty nAm gift

13

CONG TY TNHH MTV CAO SU CHU. PAH BAO CAO TAI CHINH RIENG

Dia chi: 01 Nguyen Thi Minh Khai — H. Chu Pah — Tinh Gia Lai Cho nam tai chinh kat thitc ngay 31/12/2017

dugc ghi giam tilt vao gia gee tai thOi diem mua

Cac khoan dau tu nam gift den ngay dao han tai thai diem bao cao, new

- CO thai han thu het v6n clued 1 nam hoac trong 1 chu kinh doanh dugc phan loai la tai san ngan

han;

- CO thai han thu hi voc n ten 1 nam ho5c han 1 chu ky kinh doanh dugc phan loai la tai san dai han;

pheing Mn that cho cac khoan dAu tu tat chinh là chenh lech gicra gia tri phan yen thtrc tO sâ Mitt tai Cling ty

con, Cong ty lien ket va cac khoan dau tu dai ban khac ved gia tri vim da dau hi. Khoan du phOng dugc trich

lap theo Mu:Mg clan theo Thong tu se 228/2009/TT-BTC ngay 07/12/2009 caa BO Tai chinh va th6ng tu s6

89/2013/TT-BTC ngay 28/06/2013 sira d& b6 sung ThOng hi 228/2009/TT-BTC ngay 07/12/2009 cna B Tai

chinh.

Nguyen tic ghi Win va vOn hóa cac khoan chi phi khac

Cac chi phi tra truem chi lien quan den chi phi san xuat kinh doanh nam tat chinh hien tai dugc ghi nhan la chi phi tra truerdngan han va dugc tinh vao chi phi san xuat kinh doanh trong nam tai chinh

Cac chi phi sau day da phat sinh trong nam tai chinh nhtmg dugc hach toan vao chi phi trA truck dài ban de phan be clan vac) ket qua hoat deng kinh doanh trong nhieu nam:

- Gia tri cling cv dung cu chic phan be.

- Chi phi sit:a chlia lem

- Chi phi kiem dinh he trg. den bit

- Chi phi tra truck khac

Viec tinh va phan be chi phi tra Mr& dai han vao chi phi san xuat kinh doanh timg Ick hach toan dugc can dr

vao tinh chat, muc de timg loai chi phi de chgn phucrng phap va tieu thitc phan be hnp

Nguyen tac ghi nhan va von hoa cfic khoan chi phi di vay

Chi phi di vay duct ghi nhan vao chi phi san xuat, kinh doanh trong ky khi phat sinh, triz chi phi di vay lien

quan true tie!) den viec dau tu xay dtmg hoac san xuat tai san do dang dugc tinh van gia tri cita tai san de (dugc

von hoa) khi co dit cac dieu kien quy clinh trong Chuan mire Ke toan Viet Nam sa 16 "Chi phi di vay".

Chi phi di vay him quan true tiep den viec dAu tu xay dung hoc san xuat tai san der dang chrgc tinh vac) gia tri

elm tai san de (dugc ven boa), bao gem cac khoan lai tien vay, phan bE cac khoan chiet khan hoc plur trei khi

phat hAnh trai phieu, cac khoan chi phi plut phat sinh lien quan ted qua trinh lam thit Vic vay.

Nguyen tic va phtrung phap ghi nhdn the khoin chi phi phai tra va city phang phai tra

Cac khoan chi phi thtm ta chin phat sinh nhung dugc trich trurem vao chi phi kinh doanh trong Icy de dam bao

khi chi phi phat sinh Mire te khong gay det bien cho chi phi sari xuAt kinh doanh ten co kr dam bao nguyen tac phit hop gicra doanh thu va chi phi. Khi cac chi.phi do phat sinh, neu c6 chinh lech vet s6 da trich, kE Man tien

hanh ghi be sung hoc ghi giam chi phi Wong ling vat plan chinh Lech.

Nguyen Mc ghi nhdn v6n chit set hint

V6n dAu tu cita chit sof hiku clugc ghi nh5n theo sO vim thuc gop ern chit sir hint.

Cac quy clau tu phat Men, guy' khen thuang phitc lgi dugc trich lap be sling tir nguOin lud nhuan hang nam.

Lgi nhu'an chtra phan phei la lgi nhuan tir cac hoat Ong kinh doanh cna COng ty sau khi tit di cac khoan -dieu chinh do ap citing hei to thay dEi chinh sach kE toan vã dieu chinh hei t6 sai s6t [tong yeti cac nam truerc.

Lgi nhuan chua phán phid ducyc phan phei be sung vlin nha nunc va trich lap cac quj, hang nam theo huirng dan tai Nghi dinh s6 91/2015/ND-CP ngay 13 thang 10 nam 2015 elm chinh phil yE dau tu von nha nude vao

14

CONG TV TNHH MTV CAO SU CHU. PAH BAO CAO TA1 C1HNH RIENG

Dia chi: 01 Nguyen Thi Minh Khai — H. Chu Pah — Tinh Gia Lai Cho nam tai chinh kat thfic ngay 31/12/2017

doanh nghiep va quan 19, sir dung van, tai san tai doanh nghiep.

Nguan vein Tau tur xay dung co ban la gia tri van nha nuerc be) sung dr nguan lgi nhuan dirge d lai Cong ty de

tái clau tu.

10. Nguyen tlic va phturng flap ghi nh0n doanh thu

10.1. Doanh thu ban hang

Doanh thu ban hang dugc ghi nhan khi clang thiri them man cac dieu kin sau:

Phan Ion rOi to va lgi ich gan lien veri quyen sir him san phâm hoac hang h6a da dirge chuyen giao cho

nguari mua;

Ceing ty Bong can nim gift quyen quail 19 hang hoa nhu nguOi ser hitu hang Ma hoac quyen kiem soat

hang ham;

Doanh thu dirge xac dinh tuong di chac chin;

COng ty da thu dirge hoac sé thu dirge 1M ich kinh t tir giao dich ban hang; •

Xac dinh dirge chi phi lien quan dn giao dich ban hang.

10.2. Doanh thu cung cap dich vy

Doanh thu cung cap dich vu dirge ghi nhan khi kat qua eUa giao dich do dirge xac dinh mat each ding tin cay.

Tnrarng hop viec cung cap dich Yu lien quan dan nhieu IcY thi doanh thu dirge ghi nhan trong ky theo kat qua phan cling viec cla hoan thanh vao ngay lap Bang Can dal k'a toan eUa kY do. KM qua eüa giao dich cung cap

dich vi,i dirge xac dinh khi thoa man cac dieu kien sau:

Doanh thu dirge ?Mc dinh taring di chic chin;

CO kha nang thu dirge lgi ich kinh t6 tir giao dich cung cAp dich rieu do;

Xac dinh dirge phan ceing viec cla hoan thanh vao ngay lap Bang can del Ica toan;

X- ac dinh dirge chi phi phat sinh cho giao dich va chi phi a hoan thanh giao dich cung cap dich vi,i d6

Phan ding viec cung cAp dich vi da hoan thanh dirge xac dinh theo phuang phap danh gia cong viec hoar' thanh

10.3. Doanh thu hogt cli)ng tai chinh

Doanh thu phat sinh tir tin Iai, tien ban quyen, cA tire, lgi nhuan dirge chia va cac khoan doanh thu hoat clang tat chinh khac dirge ghi nhan khi them man dang third hai dieu kin sau:

- CO kha nang thu dirge Ii ich kinh te tir giao dich c16;

- Doanh thu dirge xac dinh tucmg den chac chan

CO tire, Igi nhuan dirge chia dirge ghi nhan khi Cang ty dirge quyen nhan c6 tOe hoe dirge quyen nhan Igi nhuan tir viec g6p van.

Tai cuoi nam tai chinh, COng ty da tam ghi nhan doanh thu tai chinh phat sinh lir cac hop clang tien giri den ngay 31/12 hang nam.

11. Nguyen tAc vã pitman phip ghi nh0n chi phi tai chink

Cac khoan chi phi dirge ghi nhan vao chi phi tai chinh gam:

Chi phi hoe cac khoan 16 lien quan dan cac hoar ging dam tu tai chinh;

Chi phi cho vay va di yay van;

Cac khoan tren dirge ghi nhan theo tang so phat sinh trong kY, khang bit Mr vOl doanh thu hoat clang tai chinh.

12. Nguyen tAc va_phtrung phip ghi nh4n chi phi thu e thu nh0p doanh nghiep hien hanh

-1' Chi phi thua thu nhap doanh nghiep hien hanh doge xdc dinh tren co ser thu nhap chiu thua va thu e suAt thua TNDN trong nam hien hanh.

15

CONG TY TNHH MTV CAO SU CHld PAR BAO CAO TA1 CHiNH R1ENG

Dia chi: 01 Nguyen Thi Minh Khai — H. Chu Pah — Tith Gia Lai Cho nam tai chinh lc& thüc ngay 31/12/2017

C6ng ty dugc mien thue thu nhap doanh nghiep den ved thu nhap ctin doanh nghiep tit trOng trot Cr dia ban co

dieu kien kinh te xi Mi dac biet UM khan theo khoan 1, dieu 6, thong tu se 96/2015/TT-BTC ngay 22/06/2015

huemg clan ve thue thu nhap doanh nghiep tai Nghi dinh s6. 125/2015/ND-CP ngay 12/02/2015 cita Chinh

Quyet toth thuecia Ceng ty së chiu sg Mem tra cita co quan thue. Do viec ap dung Mat vi cac qui dinh v thue

del vii nhieu loai giao dich khac nhau c6 the dugc giai thich theo nhieu each khie nhau, se; thue dugc trinh bay

tren Bac) cao tai chinh co the bi thay dEl theo guy& dinh cila co quan thue.

Bac, cao tua phan

BO phan theo lTnh vgc kinh doanh la mOt phan cO the xac dinh rieng biet tham gia vao qua trinh sth xuat hoac

cung cap sin phim, dich vg vi c6 tin ro vi lgi ich kinh t6 khac vii cac b phan kinh doanh khac.

Bii phan theo khu vgc dia IY la mOt phin co the xic dinh Haig biet tham gia vao qua trinh sin xuat hoac cung cap sin phAm, dich vg trong pham vi mOt m'Oi tritang kinh te cu the vi c6 rni ro \fa In ich kinh tec khac vii cac

phan kinh doanh trong cac mai twang kinh t6 khac.

Cling cy tai chinh

Tai sin tai chinh

Viec phan loai cac tai sin tat chinh nay phii thuec vao ban chat vi mgc dich cita tai sin tat chinh vi dugc quyet

dinh tat then diem ghi nhan ban din. Cac tai sin tai chinh tha Cong ty gam co tien vi cac khoan tuong ducmg

tien, the khoan phai thu khach hang, phai thu khac, cac khoan cho vay, the cong Ckt tai chinh dugc niem yet Ira khOng dugc niem yet.

Tat thai diem ghi nhan ban diu, the tai sin tai chinh dugc ghi than theo gia geic Ong cac chi phi giao dich c6 lien quan trgc tiep den tai sin tai chinh do.

Ny phai tra tai chinh

Viec plan loai the khoan ng tai chinh pint thuck vao ban chAt vi mite dich cia khaki ng tai chinh vi dugc

quyet dinh tai HIM diem ghi nhan ban dam Ng phai tra tai chinh tha Cling ty gEm c6 cac khoan that tra ngueri ban, vay vi ng, cac khoan phai tra khac \fa cac ding ci,u tai chinh phai sinh.

Tai then diem ghi nhan lan dau, trü ng phai tra lien quan den thue mua tai chinh vi trai phieu chuyen dei dugc

ghi nhan theo giá phan bg, cac khan ng phai tra tai chinh khac dugc ghi nhan ban dau theo gia g6c trir the chi phi giao dich a lien quan nye tiep den ng phai tra tai chinh do.

Ben lien quan

Cac ben dugc coi IA lien quan nEu mgt ben a kha nAng kiem sat hoc c6 anh hiring ding ke dei yea ben kia trong viec ra quyet dinh cac chinh sach tat chinh vi hat <King. Cac ben cling dugc xem IA ben liOn quan neu clang chiu sir kiem sat chung hay chIu anh hiring ding ke chung.

Trong viec xem xet mgi quan h ea the ben lien quan, ban chat cna mEl quan h dugc chit trong nhigu hem hinh thirc phi!, ly

16

BAo CAO TAI CHINH MENG

Cho nam tai chinh kat thuc ngay 31/12/2017

°ONG TY TNHH MTV CAO SU CHU' rAH

Dia chi: 01 Nguyan Thi Minh lami - H. Chu Pah - Tinh Gin Lai

V. THONG TIN BO SUNG CHO CAC KHOAN TRINH BAY THONG

1 . Tien va các khan tuung ducmg tin

BANG CAN DOI icE TOAN

Se) cued nam

Dun vi tinh: VND

SO dau nam

Tian mat tai qu9 580.791.139 4.009.312.093

Tian gin ngan hang 39.169.165.679 27.666.768.054

Cac khoan tucmg throng tin (*) 20.000.000.000

Ceng 59.749.956.818 31.676.080.147

(*) Cac khoan Mang throng nail toi Merl dim 31/12/2017 la cac khoan tin gari ca lcY dmii 03 thang

2 . Cie khan den tu tai chinh (Pk) Inc st) (n)

3 . Phãi thu khfich hang

a> Phai thu khcich hang nein Ilan

Cang ty CE Ch a bin G cao su Chu Pah

Cong ty TNHH Kinh doanh Global

Sh cuni nàm S du nàm

5.790.667.255

5.311.347.612

Cang ty TNHH San xuat Thucmg mai Nang san Khai Hung 11.276.407.800 45.321.985.485

Ging ty TNHH MTV Phil Thai Duong 1.035.800.000

Tap doan Cong nghiap cao su Viat Nam 3.225.466.371

Cac dot tuvng khac 338.139.513 1.249.717.874

ging 15.875.813.684 57.673.718.226

b> Phiii thu khach hang la Sc ben lien quan SO mad nam SO deu nam

Tap Doan Cong Nghiap Cao Su Viat Nam 3.225.466.371

ging 3.225.466.371

4 . Tra trunt cho ngtrai ban se cue) nam SO du Ham

Cang ty CPXD &QL dv an DELTA 150.000.000 150.000.000

VU Thi Clang 300.000.000

Citing ty TNI111 trAc din ban de) Nhat Tun 131.000.000 7.839.000

Trung tam quan trAc tai nguyen va mai [cueing 93.780.000

Cac dal tuvng khac 61.270.272 59.254.272

COng 436.050.272 517.093.272

5 . Cac khan phai thu khic

a> Ng'an ban S e cued nam st) din am

Dia tri Dv phong Cid tri Dv pining

Phai thu va co phan ham 180.877.150 161.840.150

Phai thu nguai lao dOng BHXH, TNCN 3.058.362.468 2.675.713.508

Ky cugc, ky guy, (*) 2.200.000.000 2.200.000.000

Torn Ung 376.507.400 243.637.400

Cho CBNV vay van tir guy, phiic Igi 2.940.526.000 2:982.576.000

Chi hO Dv On Campuchia 479.850.005 431.893.800

Phai thu lchac 3.662.751.720 1.874.810.985

Lardy thu 46.300.228 30.666.666

Clic khoan phrii thu khcic 3.616.451.492 1.844.144.319

Ceng 12.898.874.743 10.570.471.843

17

CONG TY TNHH MTV CAO SU CHU' PAH BAO CAO TA! CHiNH R1ENG

Din chi: 01 Nguygn Thi Minh Khai - H. Chu Pah - Tinh Gia Lai Cho nam tai chinh ket thin ngay 31/12/2017

(*) Cong ty thirc hien k9 qu9 a Ong ty Du tu va Pin hien Deng Bac cho COng ty Pin trien Cao su C.R.C.K (c6 tru set tai Vucmg Quin Campuchia) mugn ngoai tg de thug hien du an trang cao su tai Campuchia trong giai clop chua cO gray phep chuyen ngoai tg sang Campuchia. C8ng ty da hoan tra ton ha. han mut ngoai t dã mural my nhien chua thu h6i dirge khon k9 qu9 nay.

6 . Hang tan kho SO cuai nim SO din nim

Gia gac Dg piing GM gac Du phang

Nguyen lieu, vat lieu 1.875.636.981 3.184.389.224

Ceing cu, dung cu 2.720.493.917 894.457.962

Chi phi san xuat kinh doanh clar dang 922.102.531 779.000.532

Than pham 20.889.241.368 16.163.614.410

Cing 26.407.474.797 21.021.462.128

7 . TM stin difidang dai hn

My dung co' bin dang SO en& tam SO din nam

Xay d;mg cg ban der dang 415.049.969.571 384.527.521.351

Cham sem van cay cao su kin thigt 404.741.131.049 374.218.682.829

Cal) su %rang nam 2009 8.055.080.104

Cao Stitrang nal 2010 60.467.858.206 58.150.586.779

Cao su tr5ng min? 2011 107.579.868.875 101533.077.697

Cao su trang nam 2012 136.166.745.380 131.872.273.030 5

Cao su 1r5ng nein, 2013 14.553.583.241 13.779.361.009 0

Cao su tr5ng mini 2014 21.940.882.419 20.443.247.767

Cao su trang nOm 2015 25.279.226556 22.066.366.496

Cao su [rang niim 2016 20.368.659.076 16.318.689.947

Cao su trang nom 2017 18.384.307.296

Cac cOng trinh ki6n trim <1> 9.560.885.284 9.560.885.284

Kin thiet co ban kiln <2> 747.953.238 747.953.238

COLT 415.049.969.571 384.527.521.351

<1> La gia i clau tu thy dung Nha may xir It nuerc thai theo hap d6ng chia Rhin trao tay hig'n dã hoan thanh nhung chin dirge nghiem thu dim vao sir dung do chin co day chi cac bao cao kiem nghiem chat lugng mon thai sau xtr 19.

<2> La giá tri tau tir theo chuang trinh 327 phat sinh tie nhigu nam trugc nhung chin dugc guydt ton

8 . Ting, giant tai sin ca. clinh hitu hinh (Phu lyc s6 02)

18

CONG TY TNHH MTV CAO SU CHU' PAH

BAO CAO CHNH RIENG

Dia chi: 01 Nguyen Tin Minh Khai - H. Chu Pah - Tinh Gia Lai

Cho 'lam tai chinh kei gine ngiy 31/12/2017

9 . Tang, giam Hsi sin co dinh vo hinh

Dan vi tinh: d

Khoan muc Guy:CM sir

clang at

PhAn mCM-1

may tinh

Ban quyin,

Bang sing elle

TSCD

yo hinh khac

Cang

Nguyen gia

Si) du (Tau nam 859.546.564 462.390.000 1.321.936.564

Si) tang trong nam

Si) giam trong nam

56 du cu6i nam 859.546.564 462.390.000 1.321.936.564

Gia tri hao men lily Ice

S6 du dau nam 171.909.312 205.006.670 376.915.982

Sei tang trong nam 62.189.040 73.800.000 135.989.040

- Khan hao trong nant 62.189.040 73.800.000 135.989.040

Giam trong Yam

56 alai nam 234.098.352 278.806.670 512.905.022

Gia trl can lai

Tai ngay dau nam 687.637.252 257.383.330 945.020.582

Tai ngay cu6i nam 625.448.212 183.583.330 809.031.542

10 . Chi phi tra titre dii ban Si) until nam S6 dAti nam

a> Ngan bon 74.106.364

Chi phi tham dinh gii va dau gii wan cay thanh1y 74.106.364

b> Dal hon 10.932.541.748 5.786.436.939

Cong cy dyng cy anal clang 1.438.777.009 1.013.751.286

Chi phi sita chita tai san 1.808.057.173 535.816.809

Chi phi v'at tu khai thee 7.624.535.664 4.003.625.590

Cac Ichoan Idiac 61.171.902 233.243.254

gong 11.006.648.112 5.786.436.939

11 . Vay va ny thue tii chinh (Chi tiet tai Phy lye 03)

12 . Phai tra ngurri ban

a> Ctic khoiin phiii tra ngarei Mn ngan ban

S6 ado nam SO dOu nam

Gia tri S6 co kha nang tra

ng Gia tri

S6 co kha nang tra ng

Cong ty TNHH AQUA 3.832.561.032 3.832.561.032 3.833.097.532 3.833.097.532

Cong ty TNH11 Van tai va Xay dyng Then Hung 58.828.000 58.828.000 1.788.859.020 1.788.859.020

0:Mg ty TNHH fly Mpg Tan NM 3.405.352.881 3.405.352.881

Cong ty TNHH MTV thuang mai Phucmg Nhi 1.465.733.392 1.465.733.392

ONTN Hang Bien 2.806.531.323 2.806.531.323

Chau Phan Hoai Nam 987.152.028 987.152.028 2.241.773.580 2.241.773.580

Vin Nghien can cao su Viet Nam 1.074.169.000 1.074.169.000 693.226.000 693.226.000

Trai giam Gia Trung 1.371.310.000 1.371.310.000 1.195.100.000 1.195.100.000

C8ng ty TNHH MTV thi ding co giai Quirk Hung 926.229.318 926.229.318 465.090.607 465.090.607

Phai tra dal Mang khac 5.706.343.317 5,706.343.317 10 801 222 275 10.801.222.275

Cyng 15.422.326.087 15.422.326.087 27.230.253.218 27.230.253.218

ii

19

CONG TY TNHH MTV CAO SU CHU' PAH

Dia ±1: 01 Nguyen Thi Minh Khai - H. Chit Pah - Tinh Gia Lai

BAO CAO TAI CHINN RIENG

Cho nam tãi chinh kat thee ngay 31/12/2017

b> Ph& trii uguriti ban la Sc ben a lien quan

Vin nghien cern cao su 1.074.169.000 1.074.169.000 693.226.000 693.226.000

Ding ty Cp Co khi cao su 486.862.657 486.862.657 886.862.657 886.862.657

Trung tam k9 thuot Tay Nguyen 2.376.000 2.376.000 5.544.000 5.544.000

Nang truang Taphii 5.000.000 5.000.000

Xi nghiep cha Man 71.332.820 71.332.820 326.110.750 326.110.750

13 . Ngtroi mua tra tin trutc

a> Ngirdi mua trti tMn trut ng:dn hzn

s6cuii nam S6 din nam

Cana ty CS phan Ch e bin Gd cao su Chu pah 2.918.240.332

Ging ty CP che bian ga thuan an 2.784.751.044

Ging ty TNHH TM tam phew gia lai 5.932.750.000

Cana ty CP CN DV can su Chu Pah 2.000.000.000

Cac dal along khac 543.174.108

COng

b>Nguiri mua trii ti'dn trtrot la car ben a Hen quan

12.178.915484 2.000.000.000

Cana ty a phan CI'S hien Gd cao su Chu pah 2.918.240.332

Cong ty CP CN DV can su Chic Pah 2.000.000.000

14 . Thue va cac khoin phai nQp nha nut

a> Phiii

Dau nam SS phai nap trong

nam SS da th0c nOp

trong nam Cudi nam

Thu e gid tn gia tang (Tau ra phai nap 4.160.075.379 11.287.683.733 12.039.348.634 3.408.410.478

ThuS thu nhop cá nh5n 9.196.561 150.451.907 52.558.858 107.089.610

Tian thue dat 476.290.207 161.312.250 314.977.957

Cac load thu S khac 13.000.000 13.000.000

Cac khoan phi, le phi ya cac khoan phai nap khac 17.089.600 17.089.600

COng 4.169.271.940 11.944.515.447 12.283.309.342 3.839.478.045

Quyet toan thu e caa Cong ty se chlu sa kiam tra dm co quan thu. Do yiac Op clang luOt ya cac qui dinh ve thu e cloi ydri nhieu loai giao dich khdc nhau co the &roc giai thich theo nhiSu dei then quyet dinh cOa co quan thue.

b> Phtii thu

each khdc nhau, s thug

Dau nam

[bac trinh bay tren Bac cao tai chinh co the bi thay

SS phai nap trong SS da thpc nOp Cu6i nam

nam trong nam

Thus thu nhap doanh nghiep 832.018.030 4.087.876.961 3.487.101.081 .231.242.150

Thug nha (tat 758.880 1.729.406 970.526

COng 832.018.030 4.088.635.841 3.488.830.487 232.212.676

15 . Chi phi phial tra

a> Nglin /tan

S6 cu6i nam S6 din nim

Chi phi lai.vay 2.158.563.390 2.150.398.763

Chi phi khac 2.055.691.048 902.565.000

COng 4.214.254.438 3.052.963.763

20

CONG TV TNHH MTV CAO SU CHU PAH BA° CAO TAI CHINN RIENG

Dia chi: 01 Nguy'en TM Minh Khai - H. Chu Pah - Tinh Gia Lai Cho nam tai chinh kat fink ngay 31/12/2017

16 . Cac khoan phái tra khic wen ban, dal Ilan

a> "'hal tra ngfir n ban khac SO nam SO dau nam

Kinh phi ming doan 702.428.492

Cac khoan phai tra, phai nap khan 9.106.366.315 5.672.974.814

Phai tth tidn ha° lanh thve Nan hap clang 1.571.317.610 536655.000

Phai tra Tap cram CN cao su Viat Nam - Loi nhuan 2.203.937.843

Phai tra Tap (loan CN cao su Vi0 Nam - Qucin bi phi 1.224.832.738 2.439.563.690

Phai tra Tap (roan CN cao su Viet Nam - Cac quj; tap trung 3.119.136721 1.447.224.550

Pilaf Era khcie 987.141.403 1.249.531.574

Cfing 9.106.366.315 6.375.403.306

b> Phäi tra dai ban kluic S6 cutli nam St, Ulu nam

Tam (mg vein dik l'e clia Tap cloan Cang nghiep Cao su Viet Nam 68.113.426.687 30.587.015.044

Cfing 68.113.426.687 30.587.015.044

17 . Qu'y phit trien khoa hyc vi cling nghe • S6 coin nam S6 du nam

S6dffdknãm 1.475.508.265 346.502.602

S6 trich lap trong nam 1.650.000.000 1.129.005.663

Se hoan nhap trong darn

Sci du mil nam 3.125.508.265 1.475.508.265

18 .V6nchUs&hfru

18.1. Bang (161 chieu bin dOng ciia van chi) sir hint (Xem ph y lye s6 04)

18.2. Chi tiet vOn gop ciia chfi sir hiku A So

A. nam SO dem nam

Van gap caa Nha key 576.495.734.888 560.169.605.188

Von g6p cila don vi khac

ging 576.495.734.888 560.169.605.188

18.3. Cac giao dich v vOn voi the chü so' him va phan phOi c6 tat, Iyri nhufin.

Mm nay Nam trot

- VOn dau ht cüa chit so• him

+ V6n gap dau nam 560.169.605.188 560.169.605.188

+ Van gap tang trong nam 16.326.129.700

+ Vem g6p giam trong Mm

+ Von gap cu.& ham 576.495.734.888 560.169.605.188

18.4. Cac quSr SO cuipi dam 56 dem nam

Quji du tu phat trien 81.046.465.826 67.566.839.347

Quji ha trg sap xep doanh nghi'ep

Quj," khac thuec van chn ser him

ging 81.046.465.826 67.566.839.347

21

CC/NG TY TNHH MTV CAO SU mu BAH Dia chi: 01 Nguyen Thi Minh Khai - H. Chu: Pah - Tinh Gia Lai

BAo CAO TAI CHtNH RIENG

Cho nam tai chinh ket tit& ngay 31/12/2017

18.5. Phan phM I9i nhuan

Lgi nhuan sau thu e

Lai CLTG (lath gia lai cuoi nam nay

SO cuOl nam SO /ILI tam

49.844.665.992

(390.371)

29.290.238.009

(80.266.893)

Lai chenh tech ty gia cuiai nam twee 80.266.893

Li nhuan dugc phan pheii trong nam 49.924.542.514 29.209.971.116

Trich q69 rtJu tif ph& trin: 14.977.362.754

Trich guy- thwang BQL diu heath: 315.233.000 265.480.118

Trich qufr khen thzeong 12.971.203.567 14.472.245.499

Trich 66)7 phac lerk 19.456.805.350 14.472.245.499

Lnl nhunn flop tnp dean 2.203.937.843

19 . Nguan kinh phi Mm nay Mm totem

Nguan kinh phi c6n 1i deu nam (2.982.480.341) (2.422.486.825)

Nguan kinh phi dirge cep trong dam 3.012.705.027 2.454.488.036

KM chuyen chi sir nghiep khOng clugc h trg (1.776.525)

Chi six nghiep (*) (3.011.072.540) (3.012.705.027)

NguOn kinh phi con 191 alai dam (2.980.847.854) (2.982.480.341)

20 . Cite khofin myc ngoii Bang can dOi tie toin

a> Tai min nhan gia ha Dvt So cuoi ream SO dau nfim

Mu cao su thanh pham 1.014.459 1.443.000

- Ma cam SVR3L Kg 872.400 1.208.000

- MU can, SVR10 Kg 100.800 235.000

- MU cam RSS Kg 220.000

- MC SVR3L (gia cong) Kg 41.259

b> Ngo9ii t cac !oat SO cuOi tam SO dim nam

Nguyen te Quy dai Nguyen te Quy clei

Tien giti ngan hang USD 1.144,63 25.943.038 214.621,94 4.875.660.878

Cang 25.943.038 4.875.660.878

VI. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BAO CAO KO' QUA KINH DOANH

1 . Tang doanh thu ban hang va cung cap dIch vy

a> Doanh thu

Nim nay

Dan vi tinh: d

Mm try&

Doanh thu ban sin phem va hang boa 293.176.154.164 283.087.754.183

Doanh thu cung cep dich \Tv 639.850.325 2.169.389.651

Doanh thu khac 621.060.537

C9ng 294.437.065.026 285.257.143.834

I'> Doanh thu dai vai vac ben libn quan Mm nay Mm (rut

Tap doan COng nghiep cao su Viet Nam 30.540.844.314 28.382.997.281

Cong ty ce phan ding nghiep & XNK cao su 7.086.240.000

Cong ty CP Cao su Sa They 26.574.625 317.185.750

ging 37.653.658.939 28.700.183.031

22

BA° cAo TA! CHiNH MENG

Cho nam tai chinh kat thac ngay 31/12/2017

CONG TY TNHH MTV CAO SU CHU' PAH

Dia chi: 01 Nguyen Thi Minh Khai - H. Chu Pah - Tinh Gia Lai

2 . Doanh thu thuan ban hang va cung cap dich vy

Doanh thu thuan ban san pham cao su

Doanh thu thuan cung cap dich vi

Nam nay Mm truck

293.176.154.164

639.850.325

283.087.754.183

2.169.389.651

Doanh thu khac 621.060.537

Cdng 294.437.065.026 285.257.143.834

3 . Giá vOn hang bin Nam nay Mm truirc

Gia von cüa san pham cao su 228.804.289.389 222.767.730.571

Gia van caw dich vudã cung cap 615.643.216 1.918.656.985

Gia van khac 1.340.370.676

Cdng 230.760.303.281 224.686.387.556

4 . Doanh thu hoat &Ong tai chinh Nam nay Mm tonic

Lai ban giri, ban cho vay 122.105.975 108.136.197

C6 tat, lot nhuan duce chia 904.757.537

Chenh lach ty gia chtra thvc hipn 390.371 80.266.893

Chanh 1Pch t gia da thvc hiPn 24.278.848

ging 1.027.253.883 212.681.938

5 . Chi phi tai chinh Min nay Mm not

Lai tin vay 6.240.883.206 8.883.548.893

LO chenh Ipch ty gia da thvc hiPn 1.311.238 42.061.280

LO do thanh IY cac khoan dAu tir ngan han, dai hart 3.854.452.579

Dv phOng giám gia cac khoan dau tu tai chinh 227.938.328

Chi phi tai chinh khac

Cdng 10.096.647.023 9.153.548.501

6 . Chi phi ban hang va chi phi quail I doanh nghidp

a> Cac khoan chi phi ban hang phat sinh trong nam

Nam nay Mm tricot

Chi phi vdt lidu, ban bi 180.270.616 397.430.510

Chi phi cljch vi mua ngoai 1.275.719.914 2.534.489.098

ging

b> Cac khoan chi phi quan 1' doanh nghiap pith sinh trong IcY

1.455.990.530 2.931.919.608

Chi phi nhan ding 8.784.661.548 11.667.642.190

Chi phi d6 ding van phong 1.627.563.014 1.335.351.159

Chi phi khau hao 2.036.078.006 2.054.869.851

Thud, phi vã IP phi 210.023.366 158.970.503

Chi phi dv phOng no phai thu kM del

Trich quy khoa hoc ding nghP 1.650.000.000 1.129.005.663

Chi phi dich vu mua ngoai 282.684.461 248.292.032

Chi phi bang tian khac 7.736.899.099 6.559.191.218

ging 22.327.909.494 23.153.322.616

7 . Thu Mfap khac Nam nay Nam fru&

//

23

CONG TV TNHH MTV CAO SU CHU" PAH

Dia chi: 01 NguyEn Thi Minh Khai - H. Chu Pah - Tinh Gia Lai

Beth CAO TAI CIHNH RIENG

Cho nam tai chinh kat thfic ngay 31/12/2017

Lgi nhuan tü thanh IY tai san c6 dinh

Thu nhap ffr dEn bn

Thu thil lao HDQT tai cac thing ty gap van

Thu dam cac h9p daing [rang xen

Thu nhap khac

5.203.664.040

2.072.590.240

54.700.668

21.468.420.213

1.003.572.087

43.200.000

1.405.790.271

116.587.512

ging 24.037.570.083 7.330.954.948

8 . Chi phi khic Mm nay Nam fru&

Tian thue Mt dia dim khang san 'mat kinh doanh 161.312.250 1.183.024.125

Khali hao TSCD khang tham gia SXKD 19.305.249

Chi phi khac 747.878.212 883.536.753

COng 928.495.711 2.066.560.878

9 . Chi phi thud thu ni4p doanh nghigp hign hanh Mm nay Mm &trot

Tang Iii nhudn ke Man tank thug 53.932.542.953 30.809.041.561

Giam trix.cac khoan cO Mc (904.757.537)

COng cac khoan chi phi khOng hop la 4.500.130.408 4.730.661.111

-Chi phi khong hpp le 1.782.607.702 2.066.560.878

-Chi phi quan nganh 2.717.522.706 2.664.100.233

Tang thu nhap chiu thu e 57.527.915.824 35.539.702.672

Thu nhap duvc min aura tir host Ong khai thac & chd bin nna cao su (37.088.531.016) (28.079.113.172)

Thu nhap tinh thug TNDN trong nam 20.439.384.808 7.460.589.500

Thud TNDN phai np 4.087.876.961 1.492.117.900

Thug TNDN nOp INA sung truy thu thug 26.685.652

Chi phi thue TNDN hien Utah 4.087.876.961 1.518.803.552

10 . Chi phi sail klieg kinh doanh theo yeu Mm nay Mm tn.&

Chi phi nguyen ligu, vat lieu 50.776.527.320 42.014.338.941

Chi phi nhan cOng 154.081.116.219 161.069.599.292

Chi phi khan hao TSCD 37.423.442.160 35.140.733.565

Trich guy khoa hoc c6ng nghg 1.650.000.000 1.129.005.663

Thud, phi, la phi 420.007.848 158.970.503

Chi phi dich vi mua ngoai 7.150.913.572 7.585.787.309

Chi phi khac bAng tin 13.419.136.199 11.288.550.615

Cdng 264.921.143.318 258.386.985.888

VII. THONG TIN BO SUNG CHO CAC ICHOAN TRINH BAY THONG BAO CAO LUt CHUYEN TIEN TE

1 . SO tien di vay trong nam Nam nay Nam tor&

Tien thu ter di vay theo khd vac theng throng 77.463.694.161 48.512.270.675

ging . 77.463.694.161 48.512.270.675

2 . SO tien dã tra gee vay trong nam Mm nay Min trut

TiEn tra ng giic vay theo kh'e mac thong thuoug 77.493.236.915 93.245.680.998

COng 77.493.236.915 93.245.680.998

VIII. NHUNG THONG TIN KHAC

24

CONG TY TNHH MTV CAO su CHIT pAll mio CAO TA! CHiNH RIENG

Dia chi: 01 NguyeM Thi Minh Khai - H. Chu Pah - Tinh Gia Lai Cho nam tai chinh ket thOc ngay 31/12/2017

1 . Con cg tai chinh 1.1 Quart t riii ro van

°angry quart trrngutin vAn nhAm dam bao rAng C8ng ty cO the vita hoat ging lien tic vua tOi da h6a lgi ich cua cha sIt him thong qua toi uu him so du nguen von va cOng ng.

Cau trim vOn cilia COng ty gam von thuOc sO him cia cac dui ser hau (bao gam van dieu 1 ti-It di 18 lay kA).

1.2 Cac chinh sich k than chO yen

Chi bet cac chinh sach kA Irian cha yAu va the phtrang phap ma COng ty op dung d6i yen gang loai tai san chinh va ding ng tai chinh &wig trinh bay tai Thuyet minh IV.

1.3 Cie loyi cling cy tai chinh (Xem phy lyc 05)

Myc tieu quin 15, rOl ro tai chinh

Ru ro tai chinh bao gam rut to thi twang (Bao gorn nai to tY gia hen dodi, rhi ro lai suAt va nil rcive gia), nai to tin dung, rai to thanh khoan. COng ty khOng thyc hien cac bin phap phOng ngis cac to nay do thieu thi trailing mua cac Ong cg tai chinh nay.

ROi ro thj truirng

float dOng kinh doanh cUa COng ty se chi y'eu chin sir ro khi thay dai yE giã. COng ty kheng thyc hien cac bin phap plying ngua rai ro nay do thieu thi truelng mua cac Gong cy Si chinh.

Qucin 1j n2i ro ye' gici hang boa

COng ty mua nguyen vat lieu, hang hilm tO cac nha cung cAp trong nu& va ngoai noes de phyc vii cho heat (tang san xuat kinh doanh. Do vay, Gong ty sO chiu red ro tir viec thay dal gia ban elm nguyen vat lieu, hang h6a. RiM ro nay sO dugc COng ty quan tri bang viec this hien mua hang tir mOt se lugmg IOn cac nha cung cap phan 66 It cac khu vire khac nhau, cling nhir linh hog trong viec dam phan vã dieu chinh gia ban cho nguari mua khi c6 hien dOng tan ye gia ca cis hang SS.

Quan 1.3 red -ro tY gici hat doai

COng ty to va ty gia do gia tri hop IY cia the bang tiAn trong Song lai caa mot cling cg tai chinh sO hien dOng theo nhfing thay dai c1m ty gia ngoai t khi cac khoan vay, doanh thu va chi phi dm COng ty dugc this hien bang don vi tien tU khac veri clang VND.

Qucin ro led suit

Lai suat cis cac khoan vay ph y thutic vao lai suat cling ba cia Ngan hang thuang mai , do d6 viec thay clai la) suAt se anh huarig YU kat qua boat Ong kinh doanh cOn COng ty trong Song lai.

ROl ro tin &pig

RiM ro tin (king xay ra khi mat khach hang hoc doi tac khong dap ling dugc cac nghia vg trong hop Mrs JAM den cac tan thAt tai chinh cho COng ty. COng ty c6 chinh sach tin cliing phi him va thoemg xuy'en theo dei tinh hinh d'e clanh gia xem COng ty c6 chiu riM ro tin clang hay kheing..

Rin ro thanh khoin

Mgc dich quan ly rai to thanh khoan nham dam boo di nguen von de dap img cac nghla vg Si chinh hien tai va trong Mang lai. Tinh thanh khoan cling dugc COng ty quan nham dam boo mix ph y trai glib. &Mg cy ng den han va tai san den han trong ky It mire cei the doge kiam seat doi vai sli van ma COng ty tin rang co the tao ra trong kY d6. Chinh sach cna COng ty la theo diM thining xuyen. the yeu eau va thanh khoan hien tai va dir kian trong tucmg lai Siam dam boo COng ty duy tri di) mire dir plying tien mat, cac khoan vay va di von ma cac chi sa Hai cam ket gOp lilt dap Ung cac quy dinh ve tinh thanh khoan ngan han Ira dal han hon.

Bang duet day trinh bay chi net cac met dao han theo hop dang con lai dal vai ding ng Si chinh phi phai sinh va Mai han thanh toan nlur da dugc them thuan. Bang &rod day dugc trinh

&O bay,dva tren Sing Oen chin chiet khau cim sing rig tai chinh tinh theo

ngay sem nhat ma Clang ty phai ti-a. Ngay dao flan theo hap ng dirge dim tren ngay sem nhAt ma Cling ty phai tra.

Ti ngly 31/12/2017

Died 1 nim Tir 1 den 5 Want fang Ong

ding deng &nig

Phai tra ngued ban va phali tra khac

24.528.692.402 24.528.692.402

25

CONG TV TNHH MTV CAO SU CHU. PAH BAO CAO TA! CHINH RIENG

Dia chi: 01 Nguyen Thi Minh Khai - H. Chu Pah - Tinh Gin Lai Cho nam tai chinh ket thoc ngay 31/12/2017

Chi phi phai tra

4.214.254.438

4.214.254.438

Cac khoan vay va ng thue tai chinh

19.316.152.678

159.784.847.236

179.100.999.914

Ti ngay 01/01/2017

Phai tra nguoi ban va phai tra khac

Chi phi phai tra

Cac khoan vay va ng thue tai chinh

Duel 1 nam Er 1 den 5 nam Tang rang

clang Ming Ming

33.605.656.524 30.587.015.044 64.192.671.568

3.052.963.763 3.052.963.763

179.130.542.668 179.130.542.668

Ban Tang Giam dam danh gia milt tap trung nal ro thanh khoan & mire thap. Ban Tang Giam dc tin. grong rAng Gang ty co the tao ra dit nguan tien del dap erng cac nghia vg tai chinh khi den han.

2 . Nhiing su kien pbát sinh sau ngay Let thtic Ic3T ke‘ toin nam

Khong cC sr kin gang yeu nao xay ra sau ngay lap Bari cao tai chinh rieng dad hea dugc dieu chinh hay cling 66 tren Báo cao tai chinh cho nam tai chinh kat thric ngay 31/12/2017

3 . Thong tin ve cac ben lien quan

Cac ben lien quan

Tap doan ding nghiap cao su Viat Nam -

Clang ty Pith trien Cao su C.R.C.K

C6ng ty CP Ch e bien g6' Cao su Chu Pah

Vien nghien elm cao su

flung tam nghien cUu va CG ICS/ thuat Tay Nguyen

Tap chi cao su

Clang ty co phan ding nghiap & XNK cao su

Clang ty CO phan Cao su Sa Thy

Cong ty tai chinh cao su

mai quan

Cling ty ma

Clang ty con

Cling ty lien k'et

Ceng ty cling Tap doan

Cong ty cimg Tap doan

Cong ty ding Tap doan

Cong ty cling Tap doan

Cong ty cling Tap doan

Cong ty ding Tap doan ,•••

IA k Trong qua trinh hoat clang kinh doanh, Crang ty phat sinh cac nghip vv vOi cac ben co lien quan chit ygu nhtr sau:

Cac ben lien quan nii quan he Nai dung nghiep vn Gil trl giao dich

(d)

Giao dich ban thenh philm, hang hda Ira cung cip dich vn

Tap doan Ging nghiap cao su Viat Nam C8ng ty me Doanh thu ban mu 30.540.844.314

Cong ty c6 phan clang nghiap & XNK cao su Ceing ty cling Tap doan Doanh thu ban ma 7.086.240.000

Craig ty CP Can su Sa Thay Cting ty clang Tap doan Doanh thu gin ding mu 26.574.625

„ _ Ceing ty CP Ch bien g6 cao su Chu Pah

• Cong ty lien ket

Ban cay cao su thanh 1St vá thu ,

Oen gong xen 25.229.331.818

Gino dich mua sin pham, hang Ilea, did] sty

Tap doan cong nghiap cao su Viat Nam Ciang ty mg Hon hang UTXK, Phi truy cap phan mm DB, phi tham du hal ng18 cao su thuarng nien

98.727.483

Tap doan Ging nghiap cao su Viet Nam Cong ty ma Chi phi quan 15, nap Tap doan 2.717.522.706

Tap doan &ling nghiap cao su Viat Nam Cling ty ma Lgi nhuan nap Tap doom 2.203.937.843

Tap &tan ding nghiap cao su Viat Nam Cong ty ma Nap cac quill tap trung 3.119.136.721

26

CONG TY TNHH MTV CAO SU CHI: PAH

BAo CAO TAI CHINH RIENG

Dia chi: 01 Nguyen Thi Minh Khai - H. Chu Pah - Tinh Gia Lai

Cho dam tai chinh ket thec ngay 31/12/2017

Vin nghien dm cao su &long ty cling Tap doan Cay giong, phi kiem nghiem min SVR, phi Iciem tra cite()

4.101.29 .736

Trung tam nghien dm va CO k9 thuat Tay Nguyen

Cong ty clang Tap doan Nhap thu8c kich thich, phi kiem

- - nghiem malt cao su

60.160.000

Tap chi cao su Ceing ty clang Tap doan Dat bao, quang cao 201.150.000

C6ng ty tai chinh cao su Ceng ty cling Tap doan Lai vay AFD 4.506.760.685

SO du ding fig vol cac ben co lien quan dugc trinh bay trong cac thuyet mink& mix V.

.4 Lao dOng va Hen hrong

Tong so lao clang den 31/12/2017:

+ Trong Viet? chac Tian 1)5

SO lao dong binh quan trong dam:

+ Trong do: Vien chac gnat? IJI

TOng qu9 neat Krung thuc hien:

+ Trong do: Vien chicc quOn lj

Tang cac khoan thu nhap Ichic cOa CBCNV:

+ Trong do: Cac khoan thu nh4p kluic can via

chat quan

2.652 ngueri

9 ngtral

2.265 ngueri

9 ngweri

132.233.899.669 clang

2.521.864.000 d'ang

35.746.297.464 (fang

279.965.700 d'ang

5 . Thong tin so sank

S6 liOu so sanh dirgc lay theo so 1iu tren Bao cao tai chinh cho nam tai chinh ket thew ngay 31/12/2016 dm Ding ty da dugc Iciem tonal boa Cong ty TNHH Hang kiem toan AASC.

6 . Thong tin ve boat Ong lien toc

ca bat 1(9 six lcien nao gay ra s.j nghi nge: IOn v lcha nang boat clang lien We va Cling ty kitting co 9 dinh cang nhu bueic oat dOng hoc thu hçp clang kA quy mO hoat (King elm minh.

Phum Dinh Luyen Tan Van Togi Nguyen Tien Nhat

Ting Gitlin Oh Kec toin truing Ngirivi lOp bieu

Gia Lai, ngay 28 thing 02 nam 2018

27

CONG TY TNHH MTV CAO SU CHU PAH BAO CAO TAI CHINH R1ENG

Dia chi: 01 Nguyeln Tilt Minh Khai - H. Chu Pah - Tinh Gia Lai Cho num tai chinh Let thac ngay 31/12/2017

Phu lye st. 01: Thuyat minh chi fiat cac khoin dau fir tai chinh

SO cool nam

Sa dau nam

Gil goc Gil tri ghi sa

Dkr phang Gil goc Gil tri ghi so Dv phong

a> Du lit ntim gift den nay tido hyn

al> Ngan han

1.000.000.000 1.000.000.000

1.000.000.000

1.000.000.000 Tien giti cei 14, hyn <I>

1.000.000.000 1.000.000.000

1.000.000.000

1.000.000.000

<I> La khoan thin gzh co Icy hgn 12 dicing tai Ngdn hang Phcit trien Viet Man - Chi nhcinh Gia Lai voi Mi sant 6Yonani

b> Dam tw grip sidn van don vi kink SO cal nim SO dau num

Gil gac Gift tri hop IS: Dv phang Gil gac Gil tri hop IS, phOng Dau tir vao cling ty con 463.475.011.215 463.475.011.215 397.193.464.216 407.515.496.215

Gong ty Ph& trien Cao sit C.R.C.K <I> 463.475.011.215 463.475.011.215 397.193.464.216 407.515.496.215

Dail Pr vao ding ty lien doanh, lien kelt 8.100.134.115 8.100.134.115 25.486.500.000 22.897.134.115

Cong ty CP ang nghiep *ling Cao su Chu- Pah <2> 14.797.000.000 14.797.000.000

Cong ty CP Xi ;Ming Hap San <3> 13.555.162 13.555.162 2.986.500.000 13.555 . 162

ang ty CP Chi kiln go7 Cao su Chit Pah <3> 8.086.578.953 8.086.578.953 7.703.000.000 8.086.578.953

Dan tu vac) don vi Idiac

ang ty CP Thiamg mai - Dich vy va Du lich Cao su <3>

68.790.322.846

, 3.553.338.434

68.790.322.846

3.553.338.434

81.461.730.000

20.196.730.000

64.693.322.846

3.553.338.434

(16.554.068.028)

(16,554.068.028)

("Ong ty CP Cao su Sa Thdy <4>' 65.236.984.412 65.236.984.412 61.265.000.000 .61.139.984.412

Li, do tang ghim khodn dAn net& chinh ddi hon

<I> Trong ncim 2017, Cong ty dap tyc gap van ba sung vcio Cling ty C.R.C.K vat gici tri lci 55.959.515.000 clang, clang that ghi tang gia tri van gOp N 10.322.031.999 ddng theo Bao cao sac chnh gia td doanh nghiep tai ngay 01/01/2016 do Ging ty TNHH Kieni toan vci Tliam dinh gni Viet Nam (A VA) thuc hien da dune Tap dean ang tighiep coo su Viet Nam phe duyet lam ea sr) sac dinh van dieu l tap doan.

<2> Cong ty &roc hoan tra van N 2.000.000.000 clang, 8)601 van can 10 12.797.000.000 clang dityc ang ty CP a ng nghiep dich vi, Cao sit Chu. Pah mua lyi Nm cd phieu qufl

<3> Dieu chink gia tri van gop theo Brio cao sac dinh gN tri doanh nghiep tgi ngay 01/01/2016 do COng ty TNHH Kiani toan vci Tham clinh gia Viet Nam (A VA) Myr hien 40 ditor rap doan ang nghiep cao su Viet Nam phe duyet lam co s& sac clink van didu hi tap Joan.

<4> Ceing by tiap tyc gOp van ba sung vtio ang ty CP Cao su Sa Thdy yen gin tri la 4.097.000.000 clang, thing that ghigiam gia tri van ;Op M 125.015.588 dang theo Bao cao sac ctinh gia tri doanh nghiep by! ngay 01/01/2016 do ang ty TNHH Kidm man va Thatn dinh gia Viet Nan, (AVA)thia hien da diatc Tap dam ang nghiep cao su Viet Nam phe duyet lam co so sac dinh van diau 1 tap doan.

28

:41'1 r.jjj A411

CONG TY TNHH MTV CAO SU cHtr PAH BAO CAO TAI CHINTI RIENG

Dia chi: 01 Nguy6n Thi Minh IChai - H. Chu• Pah - Tinh Gia Lai Cho nam tai chinh Let thac ngay 31/12/2017

Phu kw se 01: Thuyet minh chi net cfic khoin dill nr tii chinh

Thang tin ha sung va cric khoan gap van woo don vi kink

1> Chi .tit se, hrong c6 phieu, IS/I sa thin va tjr I bieu quy6t

Cling ty SO lirnrig ce phieu

COng ty Ph& Irian Cao su C.R.C.K

Cling ty CP Ging nghiep dick vii Cao su Chtr Pc1h

Cong ty CP Xi mang Hop Sow (*) 298.650

Cling ty CP Chi? bien ga Can su Chu Pah 770.300

Cang ty CP Thercmg mai - Dich vu va Du 1 ch Can su 2,019.673

Cong ty CF Cao su Sa Dray 6.536.200

56 cuOi nom S6 dill tram

Ty le bieu quyet Ty le Ityi ich Se hrung ce phieu TY le bieu quyet TS' le Ii ich

100,00% 100,00% 100,00% 100,00%

1.479.700 23,49% 23,49%

25,00% 25,00% 298.650 25,00% 25,00%

34,32% 34,32% 770.300 34,32% 34,32%

5,15% 5,15% 2.019.673 5,15% 5,15%

10,00% 10,00% 6.126.500 10,00% 10,00%

Tocin 60 pilaf: van mitt Cting ty TNHH MTV Cao su Chu Pcih tai Cong ty CP Xi mang Hap sow da chroc cam ket chuyen nhtrong theo Hop clang clzuyen nhuong ca phan sa 19042017 ngay 19/04/2017 giaa Gang ty THHH MTV Cao su Chu Pawhva Chi nhanh DNTN Tam Tri vat tang gia tri chuyen nInrong la 1.500.000.000 clang, hop dang co hieu lyc den ngay 31/03/2018. Tat that diem 31/12/2017, Chi nluirth,DNTN Tam Trida chuyen main 50.0661.000 (fang. Sau khi nhan da gia tri chuyen nhicong Cong ty möi lam cac thu tyc sang ten sá ca phew ?Jell tren. Viec chuyen nhuong pita?, van tren dd duce HO tang thanh vien Cang ty THHH M7'V Cao su Chu Pah phe duyet tgi Bien ban hop ngay 18/04/2017 va Nghl quyet HDTV sa 03/NQ-HDTVCSCP ngay 18/03/2017. Cling ty chtra awe hien xin phe duyet ti' Tap doatt Cong nghiep can su Viet Nam cang nhu thuc hien bcin dau gia qua mot dun vi tai chinh trung gian co char ming then quy

29

r • r • .69 11

CONG TV TNHH MTV CAO SU ow Kix BAO CAO TAI CHiNH RIENG

Dia chi: 01 Nguyan Thi Minh Khai - H. Chu Pah - Tinh Gia Lai

Cho nam tai chinh kat thiic ngay 31/12/2017

Phu Igc so 02: Ting gum tai sin co dinh ham hinh DWI Vi tinh • it

Nha cfra

4t ki0n tnic .

May mac

thitt IA y in Khoan lune Ccmg

Phmmg filen

tai, truyhn din

Thitt bi

DCQL

cay

lau dim

Nguyen gia TSCD

Sa du clau nam 226.720.621.060 45.513.781.824 27.471.012.248 1.057.795.722 369.526.362.193 670.289.573.047

SO tang trong nam 1.912.058.308 189.328.001 793.889.600 - 8.055.080.104 10.950.356.013

- DJ,: twXDCB hoan thank 1.912.058.308 189.328.001 793.889.600 8.055.080.104 10.950.356.013

SO giam [tong nam ' 1.282.824.527 2.976.933.304 606.240.000 220.885.356 21.259.245.989 26.346.129.176

- Thank 1)5 nhuvng ban . 1.282.824.527 2.976.933.304 606.240.000 220.885.356 21.259.245.989 26.346.129.176

50 du cub': nam 227.349.854.841 42.726.176.521 27.658.661.848 836.910.366 356.322.196.308 654.893.799.884

Gil tri hao man lily led

SO du dau tam 83.150.704.403 20.559.357.042 16.700.391.634 614.494.030 116.113.572.896 237.138.520.005

SO tang trong Ulm 14.233.697.307 4.410.968.897 2.058.439.653 77.164.032 18.256.849.787 39.037.119.676

- Khan hao trong ;Om 14.233.697.307 4.410.968.897 2.058.439.653 77.164.032 18.256.849.787 39.037.119.676

Sa giam trong nam 1.252.561.035 2.976.933.304 606.240.000 220.885.356 11.741.747.089 16.798.366.784

- Thank 1.9, nhuvng ban 1.252.561.035 2.976.933.304 606.240.000 220.885.356 11.741.747.089 16.798.366.784

Sá du cu6i nam 96.131.840.675 21.993.392.635 18.152.591.287 470.772.706 122.628.675.594 259.377.272.897

Gla tri can lii

Tai ngay dau nam 143.569.916.657 24.954.424.782 10.770.620.614 443.301.692 253.412.789.297 433.151.053.042

Tar ngay cu6i Liam 131.218.014.166 20.732.783.886 9.506.070.561 366.137.660 233.693.520.714 395.516.526.987

Thong do:

- Gia tri con 10i cira TSCD tai 31/12/2017 di thing d th6 chAp, cAm c6, dim bat) cac khoan vay

- Nguyen gia TSCD tai 31/12/2017 di hat khau hao nhung van can sir dung

- Nguyen gia tai sin c6 clinh cuai nam chi" thanh 19:

50.004.169.430 ding

36.257.756.665 dang

15.846.158.372 dOng

30

CONG TY TNHH MTV CAO SU CHU. PAH BAO CAO TAI CHINN RIENG

Dia chi: 01 Nguyen Thi Minh Khai - H. Chu Pah - Tinh Gia Lai Cho nam tai chinh ket thac ngay 31/12/2017

Phu lye A 03: Thuyet minh chi tiet cac khoan vay ya my MO tai chinh

SO cual nam Trong SO den nam

a> Vay ngin hart Gia tri SO cit kha !fang tra ntY Tang Giftm Gia tri SO co kha Jiang tra nu'

1> Vay ngan han 57.463.694.161 57.463.694.161 Ngdn hang TMCP Dew tw yo Ph& intern IN- CN Gia Lai

24.764.268.737 24.764.268.737

Ngdn hong TMCP Ngogi thutmg VA1 - CN Gia Lai 32.699.425.424 32.699.425.424

2> Vay dai han den han tra 19.316.152.678 19.316.152.678 39.345.695.432 20.029.542.754 Ngdn !icing TMCP Dein ur vci Ph& trie'n VN - CN ' Gia Lai 6.948.830.000 6.948.830.000 18.908.630.076 11.959.800.076

Ngdn hang TMCP Ngogi thuong WV- CN Gia Lai 6.500.000.000 6.500.000.000 6.500.000.000

Ngdn king TMCP Gong ihacmg VN - CAT Gia Lai 2.202.420.000 2.202.420.000 Vay dai km AFD 5.867.322.678 5.867.322.678 11.734.645.356 5.867.322.678

cong

b> Vay dai han

19.316.152.678 19.316.152.678 96.809.389.593 77.493.236.915

1> Vay dai han

Ngan hang TMCP Dal: iv vci Elicit trdn V 1 V - CN Gia Lai 18.908.630.076 18.908.630.076 18.908.630.076

Ngtin hting TMCP Ngogi thieung WV- CN Gia Lai 52.500.000.000 52.500.000.000 20.000.000.000 6,500.000.000 39.000.000.000 39.000.000.000

Ngdn hcing TMCP Cong thwang WV- CN Gia Lai 65.909.500.000 65.909.500.000 2.202.420.000 68.111.920.000 68.111.920.000

Vay dal han AFD 40.982.359.969 40.982.359.969 11.734.645.356 52.717.005.325 52.717.005.325

Vay (tau at chwang trinh 327 392.987.267 392.987.267 392.987.267 392.987.267

COng 159.784.847.236 159.784.847.236 20.000.000.000 39.345.695.432 179.130.542.668 179.130.542.668

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CONG TV TNHH MTV CAO SU CHU. PAH

BAG CAO TA! CHINH RIENG

Dia chi: 01 Nguyen TM Minh Kai - H. Chu Pah - Tinh Gia Lai

Cho nam tai chinh ket thfic ngay 31/12/2017

Phu Inc so 03: Thuyet minh chi tiet the khan vay 'TA ncr tha [Ai chinh (t4)

Thong tin lien quail den the khan vay dai Min

Hcrp dOng vay then timg nein hang Thai han vay Lai suit vay H an mat vay SO chr n gOc ti cr

31/12/2017 SO du no. den Ilan tra trong 12 tang

Mac dich vay TM san bilo dam

Nein hang TMCP Diu fir va Phat &len VN - CN Gia Lai

Hap clang tin dung s e

01/2014/369932/HDTD ngay 22/04/2014 60 thong 10'k/m1m 27.700.000.000 clang 6.948.830.000 6.948.830.000

Ddu he soy dung nhet may eke bien ma can Cu Chit Pah

The cheip la; son cita Cang ty vd (di san &rye hinh thank tie nguen van vay day tie die an theo Hop (rang se 07/2006/HD ngezy 10/07/2016 kern phy lye hop eking so 01/2007/BSHD ngdy 20/09/2007 va hop clang so 08/2006/HD ngdy 10/07/2006 ketn phy lye hop deng se 01/2007/BSHD ngdy 20/09/2007

Ngiin hhng TMCP Ngoai tinning 1W- CN Gia Lai

Hop clang tin dung sO 01/2015/CSCP.HDTD ngay 17/11/2015 96 awing 9,3%/nerm 62.6870.000.000 thing 39.000.000.000 6.500.000.000

Thank toan cdc chi phi hop le va hyp phetp lien yuan den viec thvc hien Die On Being 702 ha can su deli khu 1000, 1005, 1006 tea xa In Ma, huyen Chit Prong, tinh Gia Lai;

roan be tea san hinh thank trong twang tat bao gam: roan b0 wan city can su 702 ha vd toan be tai sem la nha lam viec, nha tap the nha On, nha kho, nha tram xá, hang rdo nhet lam viec, nha brio ve, be chart tar& gieng... dusk die an Bring mai 702 ha coo en thuac xa In Mar, huyen Chit Prang, tinh Gia Lai;

s Hop clang tin dung e 01/2017/CSCP ngdy 14/04/2017 144 thang

Lai suit cho vay then tirng gapnhdn no va thay det theo thong bdo 101 suat cart Ngiin hcing

20.000.000.000 clang 20.000.000.000

Thtrc hien Dv an Tremg tdi canh vd chain sec 497,06 ha can Cu kiln thiet ca ban nam 2016 tai Nang tnnmg la Phil va la Pech, xi la Der, huyen la Grai, tinh Gia Lai

Hop deng the chep tat Sall grin lien vat (let hinh thanh trong twang lai se 01/2017/CSCP ngay 14/04/2017

Vay AFD - fling ty tezi chink two Cu

' Hop tieing tin dung yen ODA se 06/2002- DH-UTAFD ngdy 09/01/2002 300 [hang

8,9%/nam tinh tren se dit ny

vay being clang Viet Nam

4.940.000 EUR 46.849.682.647 5.867.322.678 DOu tie cho dv On "Ddu tie phial trien Gang ty Can su Chw Pah"

Tin chap

Ngan hong TMCP Cling tinning V 7 V - CN G-a Lai

Hap clang tin dyng se' 500/HDTD ngdy 19/11/2012 144 thang 10%/neinz 190.000.000.000 clang 65.909.500.000

Dl it he de an treng 1.776 ha cao su tat xa la Ma, huyen Chit Prang, tinh Gia Lai

Toon be (di sal: An lien vai ea lci wan cdy can Cu va We tai scin phy try khac thuec Dv an trong 1.776 ha cao su tai xa la Mu, huyen Chw Prang, tinh Gia Lai

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Phu Inc sO 04: Bing dot chiau bin ding von con so•hUt Dan v h - d

CONG TV TNHH MTV CAO su thiur pAH

BAO CAO TA1 CHINN MENG Dia chi: 01 Nguyan Thi Minh Khai - H. Chu Pah - Tinh Gia Lai

Cho nam tai chinh Kat [bac ngay 31/12/2017

Van gap Chenh lech danh gia

Int titi sin _ . .g

Quy du tu . phat tnen Ngutin van dau hr say

dpng co ban Lyi nhuan sau thue

chin phin Obi Tang cnng

So dm dau nam fruit 560.169.605.188 67.566.839.347 439.700.669.116 1.067.437.113.651

Trich cac guy/ (*) (29.209.971.116) (29.209.971.116)

Lai trong tliam truerc 29.290.238.009 29.290.238.009

SO dir cued nim tonic 560.169.605.188 67.566.839.347 439.700.669.116 80.266.893 1.067.517.380.544

Inch cac gii . (*) 14.977.362.754 (47.720.604.671) (32.743.241.917)

Lai trong Ham nay 49.844.665.992 49.844.665.992

Tang do dieu chinh theo Bien ban xac dinh gia tri doanh nghiep tat 01/01/2016

16.326.129.700 10.720.963.531 27.047.093.231

Giam do dieu chinh theo Bien ban xac dinh gia tri doanh nghiep tai 01/01/2016

(19.741.351.992) (19.741.351.992)

NOp lai Tap doln (1.497.736.275) (2.203.937.843) (3.701.674.118)

Si; dtr cuai nam nay 576.495.734.888 (9.020.388.461) 81.046.465.826 439.700.669.116 390.371 1.088.222.871.740

(*) Lui nhuan sau thua dugc phan phai theo nghi dinh 91/2013/ND-CP duerc trinh bay chi fiat tat thuyat minh V.18.5

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CONG TY TNHH MTV CAO SU CHU. PAH

BAO CAO TAI CHINH MENG

Dia chi: 01 NguyOrn Thi Minh Khai - H. Chir Pah - Tinh Gia Lai

Cho nam tai chinh kat thilc ngay 31/12/2017

Phw lye s6 05: Iii sin tai chinh vi nu phiii tra tai chinh

Bang dual day trinh bay gia fri ghi s6 vi gia tri hop ly ena cac ding co tai chinh dirge trinh bay trong bao cao Mi chinh eda COng ty Dow in tin/. d

Chi tieu

Gia tr ghi 56 Gil. Of hot 19

Tel 31/12/2017 TO 01/01/2017 TO 31/12/2017 Tai 01/01/2017

Gia tri Du phong Gil trj Duphi:mg

Tai sin tai chinh

Tien vi cac khoan tucmg ducmg tien 59.749.956.818 31.676.080.147 59.749.956.818 31.676.080.147

Haut hr tai chinh ngan han 1.000.000.000 1.000.000.000 1.000.000.000 1.000.000.000

Phai thu khach hang vi phai thu khac 28.774.688.427 68.244.190.069 28.774.688.427 68.244.190.069

fling Ong 89.524.645.245 100.920.270.216 89.524.645.245 100.920.270.216

Ny phai tra tai chinh

Phil ine. ngtrea bin vi phat tra khac 24.528.692.402 33.605.656.524 24.528.692.402 33.605.656.524

Vay va ng ngen hen 19.316.152.678 19.316.152.678

Chi phi phai tra 4.214.254.438 3.052.963.763 4.214.254.438 3.052.963.763

Vay va ng dai ban 159.784.847.236 179.130.542.668 159.784.847.236 179.130.542.668

fling Ong 207.843.946.754 215.789.162.955 207.843.946.754 215.789.162.955

Gia tr: hop 19 caa tai sin tai chinh vi ng phai tra tai chinh dugc plan anti theo gia tri ma cOng cil tai chinh c6 the chuyan dal trong mat giao dich hien tai gala cac ben tham gia, ngoai trir thro-ng hap bat bueic phai ban hoc thanh 19. .

Vic uerc tinh gia tr: hem 19 elm tai san tai chinh vi ng phai tra tai chinh cia C8ng ty dirge thire hien nhu saw

Cia tri hap 19 ciia [ion met, tien gin ngan hen vi cac kboan phai thu khach hang, phai thu khac ding nhu cac khoan phai tra nguoi bin vi no phai tra ngan ban khac Wang throng voi gia lii ghi s6 oda cac khonn mge nay do nhiirng ceong cu nay c6 ngen hen.

Ngoat cac khoan mec neu tren, COng ty chin daub gia gia tri hap 19 cua tai sin tai chinh vi Gong ncr tai chinh hal ngay 31/12/2017 do Thong tu 210 ding nhu Gig quy dinh hien hanh chin c6 huang dan co

the ye viec xac dinh gia tri hop 19 ciia cac tai sin tai chinh vi citing no tai chinh. Thong tu 210 yOu cu ap dung Chuan mac bao cao tai chinh quac t v viec trinh bay bao cao tai chinh vi thuyet minh thong tin,cloi,vth Gong cu tai chiral nhtmg thong din in hue:mg den twang ducmg cho viec danh gia vi ghi nhan Gong cv tai chinh bao gam ca áp dong gia tri hap 19, nham phi hap yen Chum n moc bao cao tai chinh quec te.

Tuy nhien, Ban TOng Giam dUc COng ty dinh gia gia tr: hop 19 dia cac tai sin tai chinh vi nçv phai tra tai chinh nay khong c6 khan biet tr9ng yau so vat gia tri ghi s6 vi ngay kat thile nam tai chinh

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